id	sid	tid	token	lemma	pos
ftr-359	1	1	tcharity	tcharity	NOUN
ftr-359	1	2	really	really	ADV
ftr-359	1	3	does	do	AUX
ftr-359	1	4	begin	begin	VERB
ftr-359	1	5	at	at	ADP
ftr-359	1	6	home	home	NOUN
ftr-359	1	7	:	:	PUNCT
ftr-359	1	8	florida	florida	PROPN
ftr-359	1	9	tax	tax	PROPN
ftr-359	1	10	review	review	NOUN
ftr-359	1	11	volume	volume	NOUN
ftr-359	1	12	10	10	NUM
ftr-359	1	13	2010	2010	NUM
ftr-359	1	14	number	number	NOUN
ftr-359	1	15	6	6	NUM
ftr-359	1	16	411	411	NUM
ftr-359	1	17	economic	economic	ADJ
ftr-359	1	18	substance	substance	NOUN
ftr-359	1	19	doctrine	doctrine	NOUN
ftr-359	1	20	:	:	PUNCT
ftr-359	1	21	how	how	SCONJ
ftr-359	1	22	codification	codification	ADJ
ftr-359	1	23	changes	change	NOUN
ftr-359	1	24	decided	decide	VERB
ftr-359	1	25	cases	case	NOUN
ftr-359	1	26	by	by	ADP
ftr-359	1	27	bret	bret	PROPN
ftr-359	1	28	wells	wells	PROPN
ftr-359	1	29	i.	i.	PROPN
ftr-359	1	30	overview	overview	PROPN
ftr-359	1	31	of	of	ADP
ftr-359	1	32	codified	codify	VERB
ftr-359	1	33	economic	economic	ADJ
ftr-359	1	34	substance	substance	NOUN
ftr-359	1	35	doctrine	doctrine	NOUN
ftr-359	1	36	.....................................................................................	.....................................................................................	PUNCT
ftr-359	2	1	416	416	NUM
ftr-359	2	2	a.	a.	NOUN
ftr-359	2	3	substantive	substantive	ADJ
ftr-359	2	4	rules	rule	NOUN
ftr-359	2	5	contained	contain	VERB
ftr-359	2	6	in	in	ADP
ftr-359	2	7	new	new	ADJ
ftr-359	2	8	section	section	NOUN
ftr-359	2	9	7701(o	7701(o	NUM
ftr-359	2	10	)	)	PUNCT
ftr-359	2	11	......	......	PUNCT
ftr-359	3	1	419	419	NUM
ftr-359	3	2	b.	b.	NOUN
ftr-359	3	3	new	new	ADJ
ftr-359	3	4	penalty	penalty	NOUN
ftr-359	3	5	regime	regime	NOUN
ftr-359	3	6	under	under	ADP
ftr-359	3	7	section	section	NOUN
ftr-359	3	8	6662(b)(6	6662(b)(6	NUM
ftr-359	3	9	)	)	PUNCT
ftr-359	3	10	and	and	CCONJ
ftr-359	3	11	section	section	NOUN
ftr-359	3	12	6664(c)(2	6664(c)(2	NOUN
ftr-359	3	13	)	)	PUNCT
ftr-359	3	14	......................................................	......................................................	PUNCT
ftr-359	3	15	427	427	NUM
ftr-359	3	16	ii	ii	NOUN
ftr-359	3	17	.	.	PUNCT
ftr-359	4	1	review	review	NOUN
ftr-359	4	2	of	of	ADP
ftr-359	4	3	decided	decide	VERB
ftr-359	4	4	cases	case	NOUN
ftr-359	4	5	illuminates	illuminate	VERB
ftr-359	4	6	where	where	SCONJ
ftr-359	4	7	section	section	NOUN
ftr-359	4	8	7701(o	7701(o	NOUN
ftr-359	4	9	)	)	PUNCT
ftr-359	4	10	changes	change	VERB
ftr-359	4	11	judicial	judicial	ADJ
ftr-359	4	12	holdings	holding	NOUN
ftr-359	4	13	.....................	.....................	PUNCT
ftr-359	5	1	428	428	NUM
ftr-359	5	2	a.	a.	NOUN
ftr-359	5	3	woods	woods	PROPN
ftr-359	5	4	investment	investment	PROPN
ftr-359	5	5	co.	co.	PROPN
ftr-359	5	6	v.	v.	CCONJ
ftr-359	5	7	commissioner	commissioner	PROPN
ftr-359	5	8	...........................	...........................	PUNCT
ftr-359	6	1	428	428	NUM
ftr-359	6	2	b.	b.	PROPN
ftr-359	6	3	textron	textron	PROPN
ftr-359	6	4	,	,	PUNCT
ftr-359	6	5	inc	inc	PROPN
ftr-359	6	6	.	.	PROPN
ftr-359	6	7	v.	v.	PROPN
ftr-359	6	8	united	united	PROPN
ftr-359	6	9	states	states	PROPN
ftr-359	6	10	............................................	............................................	PUNCT
ftr-359	7	1	431	431	NUM
ftr-359	7	2	c.	c.	NOUN
ftr-359	7	3	cottage	cottage	NOUN
ftr-359	7	4	savings	saving	NOUN
ftr-359	7	5	association	association	PROPN
ftr-359	7	6	v.	v.	PROPN
ftr-359	7	7	commissioner	commissioner	PROPN
ftr-359	7	8	.................	.................	PUNCT
ftr-359	8	1	435	435	NUM
ftr-359	8	2	d.	d.	PROPN
ftr-359	8	3	guardian	guardian	PROPN
ftr-359	8	4	industries	industries	PROPN
ftr-359	8	5	corp	corp	PROPN
ftr-359	8	6	.	.	PROPN
ftr-359	8	7	v.	v.	PROPN
ftr-359	8	8	united	united	PROPN
ftr-359	8	9	states	states	PROPN
ftr-359	8	10	......................	......................	PUNCT
ftr-359	9	1	438	438	NUM
ftr-359	9	2	e.	e.	NOUN
ftr-359	9	3	the	the	DET
ftr-359	9	4	limited	limited	PROPN
ftr-359	9	5	,	,	PUNCT
ftr-359	9	6	inc	inc	PROPN
ftr-359	9	7	.	.	PROPN
ftr-359	10	1	v.	v.	PROPN
ftr-359	10	2	commissioner	commissioner	PROPN
ftr-359	10	3	...................................	...................................	PUNCT
ftr-359	11	1	441	441	NUM
ftr-359	11	2	f.	f.	PROPN
ftr-359	11	3	shell	shell	PROPN
ftr-359	11	4	petroleum	petroleum	PROPN
ftr-359	11	5	v.	v.	ADP
ftr-359	11	6	united	united	PROPN
ftr-359	11	7	states	states	PROPN
ftr-359	11	8	.......................................	.......................................	PUNCT
ftr-359	11	9	446	446	NUM
ftr-359	11	10	g.	g.	PROPN
ftr-359	11	11	son	son	PROPN
ftr-359	11	12	-	-	PUNCT
ftr-359	11	13	of	of	ADP
ftr-359	11	14	-	-	PUNCT
ftr-359	11	15	mirror	mirror	NOUN
ftr-359	11	16	and	and	CCONJ
ftr-359	11	17	the	the	DET
ftr-359	11	18	general	general	ADJ
ftr-359	11	19	utilities	utilities	PROPN
ftr-359	11	20	repeal	repeal	NOUN
ftr-359	11	21	...............	...............	PUNCT
ftr-359	11	22	449	449	NUM
ftr-359	11	23	iii	iii	NOUN
ftr-359	11	24	.	.	PUNCT
ftr-359	11	25	conclusion	conclusion	NOUN
ftr-359	11	26	.................................................................................	.................................................................................	PUNCT
ftr-359	11	27	452	452	NUM
ftr-359	11	28	appendix	appendix	NOUN
ftr-359	11	29	.......................................................................................	.......................................................................................	PUNCT
ftr-359	12	1	454	454	NUM
ftr-359	12	2	412	412	NUM
ftr-359	12	3	florida	florida	PROPN
ftr-359	12	4	tax	tax	NOUN
ftr-359	12	5	review	review	NOUN
ftr-359	12	6	[	[	X
ftr-359	12	7	vol	vol	NOUN
ftr-359	12	8	.	.	PUNCT
ftr-359	13	1	10:6	10:6	NUM
ftr-359	13	2	economic	economic	ADJ
ftr-359	13	3	substance	substance	NOUN
ftr-359	13	4	doctrine	doctrine	NOUN
ftr-359	13	5	:	:	PUNCT
ftr-359	13	6	how	how	SCONJ
ftr-359	13	7	codification	codification	ADJ
ftr-359	13	8	changes	change	NOUN
ftr-359	13	9	decided	decide	VERB
ftr-359	13	10	cases	case	NOUN
ftr-359	13	11	by	by	ADP
ftr-359	13	12	bret	bret	PROPN
ftr-359	13	13	wells	wells	PROPN
ftr-359	13	14	*	*	PROPN
ftr-359	13	15	health	health	PROPN
ftr-359	13	16	care	care	NOUN
ftr-359	13	17	reform	reform	NOUN
ftr-359	13	18	mesmerized	mesmerize	VERB
ftr-359	13	19	the	the	DET
ftr-359	13	20	nation	nation	NOUN
ftr-359	13	21	last	last	ADJ
ftr-359	13	22	spring	spring	NOUN
ftr-359	13	23	and	and	CCONJ
ftr-359	13	24	created	create	VERB
ftr-359	13	25	strong	strong	ADJ
ftr-359	13	26	rhetoric	rhetoric	NOUN
ftr-359	13	27	on	on	ADP
ftr-359	13	28	all	all	DET
ftr-359	13	29	sides	side	NOUN
ftr-359	13	30	.	.	PUNCT
ftr-359	14	1	in	in	ADP
ftr-359	14	2	climatic	climatic	ADJ
ftr-359	14	3	fashion	fashion	NOUN
ftr-359	14	4	,	,	PUNCT
ftr-359	14	5	on	on	ADP
ftr-359	14	6	march	march	PROPN
ftr-359	14	7	25	25	NUM
ftr-359	14	8	,	,	PUNCT
ftr-359	14	9	2010	2010	NUM
ftr-359	14	10	,	,	PUNCT
ftr-359	14	11	congress	congress	PROPN
ftr-359	14	12	passed	pass	VERB
ftr-359	14	13	h.r	h.r	PROPN
ftr-359	14	14	.	.	PROPN
ftr-359	14	15	4872	4872	NUM
ftr-359	14	16	,	,	PUNCT
ftr-359	14	17	the	the	DET
ftr-359	14	18	health	health	NOUN
ftr-359	14	19	care	care	NOUN
ftr-359	14	20	and	and	CCONJ
ftr-359	14	21	education	education	NOUN
ftr-359	14	22	reconciliation	reconciliation	NOUN
ftr-359	14	23	act	act	NOUN
ftr-359	14	24	of	of	ADP
ftr-359	14	25	2010	2010	NUM
ftr-359	14	26	(	(	PUNCT
ftr-359	14	27	the	the	DET
ftr-359	14	28	reconciliation	reconciliation	NOUN
ftr-359	14	29	act	act	NOUN
ftr-359	14	30	)	)	PUNCT
ftr-359	14	31	.	.	PUNCT
ftr-359	15	1	this	this	DET
ftr-359	15	2	legislation	legislation	NOUN
ftr-359	15	3	modified	modify	VERB
ftr-359	15	4	legislation	legislation	NOUN
ftr-359	15	5	that	that	PRON
ftr-359	15	6	was	be	AUX
ftr-359	15	7	signed	sign	VERB
ftr-359	15	8	into	into	ADP
ftr-359	15	9	law	law	NOUN
ftr-359	15	10	several	several	ADJ
ftr-359	15	11	days	day	NOUN
ftr-359	15	12	earlier	early	ADV
ftr-359	15	13	in	in	ADP
ftr-359	15	14	h.r	h.r	PROPN
ftr-359	15	15	.	.	PROPN
ftr-359	15	16	3590	3590	NUM
ftr-359	15	17	,	,	PUNCT
ftr-359	15	18	the	the	DET
ftr-359	15	19	patient	patient	NOUN
ftr-359	15	20	protection	protection	NOUN
ftr-359	15	21	and	and	CCONJ
ftr-359	15	22	affordable	affordable	ADJ
ftr-359	15	23	care	care	NOUN
ftr-359	15	24	act	act	PROPN
ftr-359	15	25	(	(	PUNCT
ftr-359	15	26	p.l	p.l	PROPN
ftr-359	15	27	.	.	NOUN
ftr-359	15	28	111	111	NUM
ftr-359	15	29	-	-	SYM
ftr-359	15	30	148	148	NUM
ftr-359	15	31	)	)	PUNCT
ftr-359	15	32	.	.	PUNCT
ftr-359	16	1	president	president	PROPN
ftr-359	16	2	obama	obama	PROPN
ftr-359	16	3	stated	state	VERB
ftr-359	16	4	that	that	SCONJ
ftr-359	16	5	the	the	DET
ftr-359	16	6	passage	passage	NOUN
ftr-359	16	7	of	of	ADP
ftr-359	16	8	these	these	DET
ftr-359	16	9	bills	bill	NOUN
ftr-359	16	10	represents	represent	VERB
ftr-359	16	11	a	a	DET
ftr-359	16	12	major	major	ADJ
ftr-359	16	13	accomplishment	accomplishment	NOUN
ftr-359	16	14	for	for	ADP
ftr-359	16	15	his	his	PRON
ftr-359	16	16	administration.1	administration.1	PROPN
ftr-359	16	17	although	although	SCONJ
ftr-359	16	18	this	this	DET
ftr-359	16	19	legislation	legislation	NOUN
ftr-359	16	20	will	will	AUX
ftr-359	16	21	be	be	AUX
ftr-359	16	22	remembered	remember	VERB
ftr-359	16	23	in	in	ADP
ftr-359	16	24	the	the	DET
ftr-359	16	25	popular	popular	ADJ
ftr-359	16	26	press	press	NOUN
ftr-359	16	27	for	for	ADP
ftr-359	16	28	starting	start	VERB
ftr-359	16	29	a	a	DET
ftr-359	16	30	new	new	ADJ
ftr-359	16	31	chapter	chapter	NOUN
ftr-359	16	32	in	in	ADP
ftr-359	16	33	the	the	DET
ftr-359	16	34	country	country	NOUN
ftr-359	16	35	’s	’s	PART
ftr-359	16	36	health	health	NOUN
ftr-359	16	37	care	care	NOUN
ftr-359	16	38	system	system	NOUN
ftr-359	16	39	,	,	PUNCT
ftr-359	16	40	the	the	DET
ftr-359	16	41	passage	passage	NOUN
ftr-359	16	42	of	of	ADP
ftr-359	16	43	the	the	DET
ftr-359	16	44	reconciliation	reconciliation	NOUN
ftr-359	16	45	act	act	NOUN
ftr-359	16	46	also	also	ADV
ftr-359	16	47	starts	start	VERB
ftr-359	16	48	an	an	DET
ftr-359	16	49	important	important	ADJ
ftr-359	16	50	new	new	ADJ
ftr-359	16	51	chapter	chapter	NOUN
ftr-359	16	52	in	in	ADP
ftr-359	16	53	the	the	DET
ftr-359	16	54	nation	nation	NOUN
ftr-359	16	55	’s	’s	PART
ftr-359	16	56	tax	tax	NOUN
ftr-359	16	57	jurisprudence	jurisprudence	NOUN
ftr-359	16	58	.	.	PUNCT
ftr-359	17	1	in	in	ADP
ftr-359	17	2	this	this	DET
ftr-359	17	3	regard	regard	NOUN
ftr-359	17	4	,	,	PUNCT
ftr-359	17	5	section	section	NOUN
ftr-359	17	6	1409	1409	NUM
ftr-359	17	7	of	of	ADP
ftr-359	17	8	the	the	DET
ftr-359	17	9	reconciliation	reconciliation	NOUN
ftr-359	17	10	act	act	NOUN
ftr-359	17	11	adds	add	VERB
ftr-359	17	12	a	a	DET
ftr-359	17	13	new	new	ADJ
ftr-359	17	14	section	section	NOUN
ftr-359	17	15	7701(o	7701(o	NOUN
ftr-359	17	16	)	)	PUNCT
ftr-359	17	17	to	to	ADP
ftr-359	17	18	the	the	DET
ftr-359	17	19	internal	internal	ADJ
ftr-359	17	20	revenue	revenue	NOUN
ftr-359	17	21	code.2	code.2	PROPN
ftr-359	17	22	this	this	DET
ftr-359	17	23	provision	provision	NOUN
ftr-359	17	24	seeks	seek	VERB
ftr-359	17	25	to	to	PART
ftr-359	17	26	codify	codify	VERB
ftr-359	17	27	and	and	CCONJ
ftr-359	17	28	clarify	clarify	VERB
ftr-359	17	29	the	the	DET
ftr-359	17	30	judicially	judicially	ADV
ftr-359	17	31	-	-	PUNCT
ftr-359	17	32	created	create	VERB
ftr-359	17	33	economic	economic	ADJ
ftr-359	17	34	substance	substance	NOUN
ftr-359	17	35	doctrine	doctrine	NOUN
ftr-359	17	36	.	.	PUNCT
ftr-359	18	1	from	from	ADP
ftr-359	18	2	its	its	PRON
ftr-359	18	3	inception	inception	NOUN
ftr-359	18	4	,	,	PUNCT
ftr-359	18	5	the	the	DET
ftr-359	18	6	economic	economic	ADJ
ftr-359	18	7	substance	substance	NOUN
ftr-359	18	8	doctrine	doctrine	NOUN
ftr-359	18	9	has	have	AUX
ftr-359	18	10	been	be	AUX
ftr-359	18	11	used	use	VERB
ftr-359	18	12	to	to	PART
ftr-359	18	13	prevent	prevent	VERB
ftr-359	18	14	taxpayers	taxpayer	NOUN
ftr-359	18	15	from	from	ADP
ftr-359	18	16	subverting	subvert	VERB
ftr-359	18	17	the	the	DET
ftr-359	18	18	purpose	purpose	NOUN
ftr-359	18	19	of	of	ADP
ftr-359	18	20	the	the	DET
ftr-359	18	21	tax	tax	NOUN
ftr-359	18	22	code	code	NOUN
ftr-359	18	23	by	by	ADP
ftr-359	18	24	engaging	engage	VERB
ftr-359	18	25	in	in	ADP
ftr-359	18	26	transactions	transaction	NOUN
ftr-359	18	27	that	that	PRON
ftr-359	18	28	are	be	AUX
ftr-359	18	29	fictitious	fictitious	ADJ
ftr-359	18	30	or	or	CCONJ
ftr-359	18	31	lack	lack	VERB
ftr-359	18	32	economic	economic	ADJ
ftr-359	18	33	reality	reality	NOUN
ftr-359	18	34	simply	simply	ADV
ftr-359	18	35	to	to	PART
ftr-359	18	36	reap	reap	VERB
ftr-359	18	37	a	a	DET
ftr-359	18	38	tax	tax	NOUN
ftr-359	18	39	benefit	benefit	NOUN
ftr-359	18	40	.	.	PUNCT
ftr-359	19	1	in	in	ADP
ftr-359	19	2	this	this	DET
ftr-359	19	3	respect	respect	NOUN
ftr-359	19	4	,	,	PUNCT
ftr-359	19	5	the	the	DET
ftr-359	19	6	economic	economic	ADJ
ftr-359	19	7	substance	substance	NOUN
ftr-359	19	8	doctrine	doctrine	NOUN
ftr-359	19	9	is	be	AUX
ftr-359	19	10	similar	similar	ADJ
ftr-359	19	11	to	to	ADP
ftr-359	19	12	other	other	ADJ
ftr-359	19	13	common	common	ADJ
ftr-359	19	14	law	law	NOUN
ftr-359	19	15	canons	canon	NOUN
ftr-359	19	16	of	of	ADP
ftr-359	19	17	construction	construction	NOUN
ftr-359	19	18	that	that	PRON
ftr-359	19	19	are	be	AUX
ftr-359	19	20	employed	employ	VERB
ftr-359	19	21	in	in	ADP
ftr-359	19	22	circumstances	circumstance	NOUN
ftr-359	19	23	where	where	SCONJ
ftr-359	19	24	the	the	DET
ftr-359	19	25	literal	literal	ADJ
ftr-359	19	26	terms	term	NOUN
ftr-359	19	27	of	of	ADP
ftr-359	19	28	a	a	DET
ftr-359	19	29	statute	statute	NOUN
ftr-359	19	30	can	can	AUX
ftr-359	19	31	undermine	undermine	VERB
ftr-359	19	32	the	the	DET
ftr-359	19	33	ultimate	ultimate	ADJ
ftr-359	19	34	purpose	purpose	NOUN
ftr-359	19	35	of	of	ADP
ftr-359	19	36	the	the	DET
ftr-359	19	37	statute.3	statute.3	PROPN
ftr-359	19	38	congress	congress	PROPN
ftr-359	19	39	had	have	AUX
ftr-359	19	40	debated	debate	VERB
ftr-359	19	41	for	for	ADP
ftr-359	19	42	years	year	NOUN
ftr-359	19	43	whether	whether	SCONJ
ftr-359	19	44	to	to	PART
ftr-359	19	45	codify	codify	VERB
ftr-359	19	46	the	the	DET
ftr-359	19	47	judicially	judicially	ADV
ftr-359	19	48	*	*	PUNCT
ftr-359	19	49	visiting	visit	VERB
ftr-359	19	50	professor	professor	NOUN
ftr-359	19	51	of	of	ADP
ftr-359	19	52	law	law	NOUN
ftr-359	19	53	,	,	PUNCT
ftr-359	19	54	university	university	PROPN
ftr-359	19	55	of	of	ADP
ftr-359	19	56	houston	houston	PROPN
ftr-359	19	57	law	law	NOUN
ftr-359	19	58	center	center	NOUN
ftr-359	19	59	.	.	PUNCT
ftr-359	20	1	the	the	DET
ftr-359	20	2	author	author	NOUN
ftr-359	20	3	wishes	wish	VERB
ftr-359	20	4	to	to	PART
ftr-359	20	5	thank	thank	VERB
ftr-359	20	6	calvin	calvin	PROPN
ftr-359	20	7	h.	h.	PROPN
ftr-359	20	8	johnson	johnson	PROPN
ftr-359	20	9	and	and	CCONJ
ftr-359	20	10	ira	ira	PROPN
ftr-359	20	11	shepard	shepard	NOUN
ftr-359	20	12	for	for	ADP
ftr-359	20	13	their	their	PRON
ftr-359	20	14	comments	comment	NOUN
ftr-359	20	15	and	and	CCONJ
ftr-359	20	16	suggestions	suggestion	NOUN
ftr-359	20	17	on	on	ADP
ftr-359	20	18	earlier	early	ADJ
ftr-359	20	19	drafts	draft	NOUN
ftr-359	20	20	of	of	ADP
ftr-359	20	21	this	this	DET
ftr-359	20	22	manuscript	manuscript	NOUN
ftr-359	20	23	.	.	PUNCT
ftr-359	21	1	the	the	DET
ftr-359	21	2	views	view	NOUN
ftr-359	21	3	expressed	express	VERB
ftr-359	21	4	in	in	ADP
ftr-359	21	5	this	this	DET
ftr-359	21	6	paper	paper	NOUN
ftr-359	21	7	are	be	AUX
ftr-359	21	8	solely	solely	ADV
ftr-359	21	9	the	the	DET
ftr-359	21	10	views	view	NOUN
ftr-359	21	11	of	of	ADP
ftr-359	21	12	the	the	DET
ftr-359	21	13	author	author	NOUN
ftr-359	21	14	.	.	PUNCT
ftr-359	22	1	1	1	X
ftr-359	22	2	.	.	X
ftr-359	22	3	white	white	PROPN
ftr-359	22	4	house	house	PROPN
ftr-359	22	5	press	press	PROPN
ftr-359	22	6	release	release	NOUN
ftr-359	22	7	,	,	PUNCT
ftr-359	22	8	remarks	remark	NOUN
ftr-359	22	9	by	by	ADP
ftr-359	22	10	the	the	DET
ftr-359	22	11	president	president	NOUN
ftr-359	22	12	on	on	ADP
ftr-359	22	13	health	health	NOUN
ftr-359	22	14	insurance	insurance	NOUN
ftr-359	22	15	reform	reform	NOUN
ftr-359	22	16	in	in	ADP
ftr-359	22	17	portland	portland	PROPN
ftr-359	22	18	,	,	PUNCT
ftr-359	22	19	maine	maine	PROPN
ftr-359	22	20	(	(	PUNCT
ftr-359	22	21	apr	apr	PROPN
ftr-359	22	22	.	.	PROPN
ftr-359	22	23	1	1	NUM
ftr-359	22	24	,	,	PUNCT
ftr-359	22	25	2010	2010	NUM
ftr-359	22	26	)	)	PUNCT
ftr-359	22	27	,	,	PUNCT
ftr-359	22	28	http://www.whitehouse.gov/the-press-office/remarks-president-health-insurancereform-portland-maine	http://www.whitehouse.gov/the-press-office/remarks-president-health-insurancereform-portland-maine	INTJ
ftr-359	22	29	.	.	NOUN
ftr-359	23	1	2	2	X
ftr-359	23	2	.	.	X
ftr-359	23	3	the	the	DET
ftr-359	23	4	text	text	NOUN
ftr-359	23	5	of	of	ADP
ftr-359	23	6	§	§	PROPN
ftr-359	23	7	7701(a	7701(a	NOUN
ftr-359	23	8	)	)	PUNCT
ftr-359	23	9	is	be	AUX
ftr-359	23	10	in	in	ADP
ftr-359	23	11	appendix	appendix	ADJ
ftr-359	23	12	i.	i.	NOUN
ftr-359	23	13	3	3	X
ftr-359	23	14	.	.	PUNCT
ftr-359	23	15	staff	staff	NOUN
ftr-359	23	16	of	of	ADP
ftr-359	23	17	joint	joint	ADJ
ftr-359	23	18	comm	comm	NOUN
ftr-359	23	19	.	.	PUNCT
ftr-359	24	1	on	on	ADP
ftr-359	24	2	taxation	taxation	NOUN
ftr-359	24	3	,	,	PUNCT
ftr-359	24	4	111th	111th	ADJ
ftr-359	24	5	cong	cong	NOUN
ftr-359	24	6	.	.	PUNCT
ftr-359	25	1	,	,	PUNCT
ftr-359	25	2	description	description	NOUN
ftr-359	25	3	of	of	ADP
ftr-359	25	4	revenue	revenue	NOUN
ftr-359	25	5	provisions	provision	NOUN
ftr-359	25	6	contained	contain	VERB
ftr-359	25	7	in	in	ADP
ftr-359	25	8	the	the	DET
ftr-359	25	9	president	president	NOUN
ftr-359	25	10	’s	’s	PART
ftr-359	25	11	fiscal	fiscal	ADJ
ftr-359	25	12	2010	2010	NUM
ftr-359	25	13	budget	budget	NOUN
ftr-359	25	14	proposal	proposal	NOUN
ftr-359	25	15	part	part	NOUN
ftr-359	25	16	two	two	NUM
ftr-359	25	17	:	:	PUNCT
ftr-359	25	18	business	business	NOUN
ftr-359	25	19	tax	tax	NOUN
ftr-359	25	20	provisions	provision	NOUN
ftr-359	25	21	,	,	PUNCT
ftr-359	25	22	at	at	ADP
ftr-359	25	23	34	34	NUM
ftr-359	25	24	(	(	PUNCT
ftr-359	25	25	2009	2009	NUM
ftr-359	25	26	)	)	PUNCT
ftr-359	25	27	;	;	PUNCT
ftr-359	25	28	staff	staff	NOUN
ftr-359	25	29	of	of	ADP
ftr-359	25	30	joint	joint	ADJ
ftr-359	25	31	comm	comm	NOUN
ftr-359	25	32	.	.	PUNCT
ftr-359	26	1	on	on	ADP
ftr-359	26	2	taxation	taxation	NOUN
ftr-359	26	3	,	,	PUNCT
ftr-359	26	4	111th	111th	ADJ
ftr-359	26	5	cong	cong	NOUN
ftr-359	26	6	.	.	PROPN
ftr-359	26	7	,	,	PUNCT
ftr-359	26	8	technical	technical	ADJ
ftr-359	26	9	explanation	explanation	NOUN
ftr-359	26	10	of	of	ADP
ftr-359	26	11	the	the	DET
ftr-359	26	12	revenue	revenue	NOUN
ftr-359	26	13	provisions	provision	NOUN
ftr-359	26	14	of	of	ADP
ftr-359	26	15	the	the	DET
ftr-359	26	16	reconciliation	reconciliation	NOUN
ftr-359	26	17	act	act	NOUN
ftr-359	26	18	of	of	ADP
ftr-359	26	19	2010	2010	NUM
ftr-359	26	20	,	,	PUNCT
ftr-359	26	21	as	as	SCONJ
ftr-359	26	22	amended	amend	VERB
ftr-359	26	23	,	,	PUNCT
ftr-359	26	24	in	in	ADP
ftr-359	26	25	combination	combination	NOUN
ftr-359	26	26	with	with	ADP
ftr-359	26	27	the	the	DET
ftr-359	26	28	patient	patient	NOUN
ftr-359	26	29	protection	protection	NOUN
ftr-359	26	30	and	and	CCONJ
ftr-359	26	31	affordable	affordable	ADJ
ftr-359	26	32	care	care	NOUN
ftr-359	26	33	act	act	PROPN
ftr-359	26	34	,	,	PUNCT
ftr-359	26	35	at	at	ADP
ftr-359	26	36	142	142	NUM
ftr-359	26	37	(	(	PUNCT
ftr-359	26	38	2010	2010	NUM
ftr-359	26	39	)	)	PUNCT
ftr-359	27	1	[	[	X
ftr-359	27	2	hereinafter	hereinafter	NOUN
ftr-359	27	3	joint	joint	ADJ
ftr-359	27	4	comm	comm	NOUN
ftr-359	27	5	.	.	PUNCT
ftr-359	28	1	technical	technical	ADJ
ftr-359	28	2	explanation	explanation	PROPN
ftr-359	28	3	]	]	PUNCT
ftr-359	28	4	.	.	PUNCT
ftr-359	29	1	2010	2010	NUM
ftr-359	29	2	]	]	X
ftr-359	29	3	economic	economic	ADJ
ftr-359	29	4	substance	substance	NOUN
ftr-359	29	5	doctrine	doctrine	NOUN
ftr-359	29	6	413	413	NUM
ftr-359	29	7	created	create	VERB
ftr-359	29	8	economic	economic	ADJ
ftr-359	29	9	substance	substance	NOUN
ftr-359	29	10	and	and	CCONJ
ftr-359	29	11	business	business	NOUN
ftr-359	29	12	purpose	purpose	NOUN
ftr-359	29	13	doctrines	doctrine	NOUN
ftr-359	29	14	,	,	PUNCT
ftr-359	29	15	and	and	CCONJ
ftr-359	29	16	now	now	ADV
ftr-359	29	17	that	that	DET
ftr-359	29	18	debate	debate	NOUN
ftr-359	29	19	is	be	AUX
ftr-359	29	20	over.4	over.4	ADJ
ftr-359	29	21	to	to	PART
ftr-359	29	22	understand	understand	VERB
ftr-359	29	23	how	how	SCONJ
ftr-359	29	24	we	we	PRON
ftr-359	29	25	got	get	VERB
ftr-359	29	26	here	here	ADV
ftr-359	29	27	,	,	PUNCT
ftr-359	29	28	it	it	PRON
ftr-359	29	29	is	be	AUX
ftr-359	29	30	necessary	necessary	ADJ
ftr-359	29	31	to	to	PART
ftr-359	29	32	consider	consider	VERB
ftr-359	29	33	common	common	ADJ
ftr-359	29	34	mistakes	mistake	NOUN
ftr-359	29	35	that	that	SCONJ
ftr-359	29	36	the	the	DET
ftr-359	29	37	tax	tax	NOUN
ftr-359	29	38	system	system	NOUN
ftr-359	29	39	must	must	AUX
ftr-359	29	40	protect	protect	VERB
ftr-359	29	41	against.5	against.5	PROPN
ftr-359	29	42	at	at	ADP
ftr-359	29	43	its	its	PRON
ftr-359	29	44	core	core	NOUN
ftr-359	29	45	,	,	PUNCT
ftr-359	29	46	the	the	DET
ftr-359	29	47	u.s	u.s	PROPN
ftr-359	29	48	.	.	PROPN
ftr-359	29	49	tax	tax	NOUN
ftr-359	29	50	system	system	NOUN
ftr-359	29	51	attempts	attempt	VERB
ftr-359	29	52	to	to	PART
ftr-359	29	53	treat	treat	VERB
ftr-359	29	54	a	a	DET
ftr-359	29	55	transaction	transaction	NOUN
ftr-359	29	56	consistently	consistently	ADV
ftr-359	29	57	between	between	ADP
ftr-359	29	58	parties	party	NOUN
ftr-359	29	59	and	and	CCONJ
ftr-359	29	60	consistently	consistently	ADV
ftr-359	29	61	over	over	ADP
ftr-359	29	62	the	the	DET
ftr-359	29	63	entire	entire	ADJ
ftr-359	29	64	life	life	NOUN
ftr-359	29	65	of	of	ADP
ftr-359	29	66	a	a	DET
ftr-359	29	67	transaction	transaction	NOUN
ftr-359	29	68	.	.	PUNCT
ftr-359	30	1	however	however	ADV
ftr-359	30	2	,	,	PUNCT
ftr-359	30	3	because	because	SCONJ
ftr-359	30	4	of	of	ADP
ftr-359	30	5	the	the	DET
ftr-359	30	6	complexity	complexity	NOUN
ftr-359	30	7	of	of	ADP
ftr-359	30	8	the	the	DET
ftr-359	30	9	u.s	u.s	PROPN
ftr-359	30	10	.	.	PROPN
ftr-359	30	11	tax	tax	NOUN
ftr-359	30	12	system	system	NOUN
ftr-359	30	13	and	and	CCONJ
ftr-359	30	14	because	because	SCONJ
ftr-359	30	15	business	business	NOUN
ftr-359	30	16	arrangements	arrangement	NOUN
ftr-359	30	17	are	be	AUX
ftr-359	30	18	often	often	ADV
ftr-359	30	19	comprised	comprise	VERB
ftr-359	30	20	of	of	ADP
ftr-359	30	21	multiple	multiple	ADJ
ftr-359	30	22	steps	step	NOUN
ftr-359	30	23	from	from	ADP
ftr-359	30	24	a	a	DET
ftr-359	30	25	tax	tax	NOUN
ftr-359	30	26	perspective	perspective	NOUN
ftr-359	30	27	,	,	PUNCT
ftr-359	30	28	the	the	DET
ftr-359	30	29	literal	literal	ADJ
ftr-359	30	30	application	application	NOUN
ftr-359	30	31	of	of	ADP
ftr-359	30	32	the	the	DET
ftr-359	30	33	u.s	u.s	PROPN
ftr-359	30	34	.	.	PROPN
ftr-359	30	35	tax	tax	NOUN
ftr-359	30	36	laws	law	NOUN
ftr-359	30	37	to	to	ADP
ftr-359	30	38	complex	complex	ADJ
ftr-359	30	39	business	business	NOUN
ftr-359	30	40	transactions	transaction	NOUN
ftr-359	30	41	can	can	AUX
ftr-359	30	42	create	create	VERB
ftr-359	30	43	fundamental	fundamental	ADJ
ftr-359	30	44	“	"	PUNCT
ftr-359	30	45	transactional	transactional	ADJ
ftr-359	30	46	inconsistencies	inconsistency	NOUN
ftr-359	30	47	.	.	PUNCT
ftr-359	30	48	”	"	PUNCT
ftr-359	31	1	such	such	ADJ
ftr-359	31	2	inconsistencies	inconsistency	NOUN
ftr-359	31	3	represent	represent	VERB
ftr-359	31	4	a	a	DET
ftr-359	31	5	mistake	mistake	NOUN
ftr-359	31	6	from	from	ADP
ftr-359	31	7	a	a	DET
ftr-359	31	8	tax	tax	NOUN
ftr-359	31	9	policy	policy	NOUN
ftr-359	31	10	perspective	perspective	NOUN
ftr-359	31	11	,	,	PUNCT
ftr-359	31	12	but	but	CCONJ
ftr-359	31	13	tax	tax	NOUN
ftr-359	31	14	mistakes	mistake	NOUN
ftr-359	31	15	happen.6	happen.6	NOUN
ftr-359	31	16	a	a	DET
ftr-359	31	17	mistake	mistake	NOUN
ftr-359	31	18	can	can	AUX
ftr-359	31	19	be	be	AUX
ftr-359	31	20	further	far	ADV
ftr-359	31	21	categorized	categorize	VERB
ftr-359	31	22	as	as	ADP
ftr-359	31	23	either	either	CCONJ
ftr-359	31	24	a	a	DET
ftr-359	31	25	whipsaw	whipsaw	NOUN
ftr-359	31	26	mistake	mistake	NOUN
ftr-359	31	27	,	,	PUNCT
ftr-359	31	28	a	a	DET
ftr-359	31	29	double	double	ADJ
ftr-359	31	30	dip	dip	NOUN
ftr-359	31	31	mistake	mistake	NOUN
ftr-359	31	32	,	,	PUNCT
ftr-359	31	33	or	or	CCONJ
ftr-359	31	34	a	a	DET
ftr-359	31	35	loss	loss	NOUN
ftr-359	31	36	or	or	CCONJ
ftr-359	31	37	a	a	DET
ftr-359	31	38	tax	tax	NOUN
ftr-359	31	39	credit	credit	NOUN
ftr-359	31	40	generator	generator	NOUN
ftr-359	31	41	mistake	mistake	NOUN
ftr-359	31	42	.	.	PUNCT
ftr-359	32	1	a	a	DET
ftr-359	32	2	whipsaw	whipsaw	NOUN
ftr-359	32	3	mistake	mistake	NOUN
ftr-359	32	4	arises	arise	VERB
ftr-359	32	5	whenever	whenever	SCONJ
ftr-359	32	6	a	a	DET
ftr-359	32	7	taxpayer	taxpayer	NOUN
ftr-359	32	8	can	can	AUX
ftr-359	32	9	change	change	VERB
ftr-359	32	10	her	her	PRON
ftr-359	32	11	position	position	NOUN
ftr-359	32	12	“	"	PUNCT
ftr-359	32	13	mid	mid	ADJ
ftr-359	32	14	-	-	NOUN
ftr-359	32	15	stream	stream	NOUN
ftr-359	32	16	”	"	PUNCT
ftr-359	32	17	and	and	CCONJ
ftr-359	32	18	can	can	AUX
ftr-359	32	19	benefit	benefit	VERB
ftr-359	32	20	from	from	ADP
ftr-359	32	21	that	that	DET
ftr-359	32	22	“	"	PUNCT
ftr-359	32	23	bait	bait	NOUN
ftr-359	32	24	and	and	CCONJ
ftr-359	32	25	switch	switch	VERB
ftr-359	32	26	.	.	PUNCT
ftr-359	32	27	”7	”7	PUNCT
ftr-359	33	1	a	a	DET
ftr-359	33	2	whipsaw	whipsaw	NOUN
ftr-359	33	3	mistake	mistake	NOUN
ftr-359	33	4	can	can	AUX
ftr-359	33	5	also	also	ADV
ftr-359	33	6	exist	exist	VERB
ftr-359	33	7	when	when	SCONJ
ftr-359	33	8	different	different	ADJ
ftr-359	33	9	parties	party	NOUN
ftr-359	33	10	to	to	ADP
ftr-359	33	11	the	the	DET
ftr-359	33	12	same	same	ADJ
ftr-359	33	13	transaction	transaction	NOUN
ftr-359	33	14	can	can	AUX
ftr-359	33	15	take	take	VERB
ftr-359	33	16	different	different	ADJ
ftr-359	33	17	positions.8	positions.8	PROPN
ftr-359	33	18	in	in	ADP
ftr-359	33	19	either	either	DET
ftr-359	33	20	situation	situation	NOUN
ftr-359	33	21	,	,	PUNCT
ftr-359	33	22	a	a	DET
ftr-359	33	23	whipsaw	whipsaw	NOUN
ftr-359	33	24	mistake	mistake	NOUN
ftr-359	33	25	creates	create	VERB
ftr-359	33	26	a	a	DET
ftr-359	33	27	transactional	transactional	ADJ
ftr-359	33	28	inconsistency	inconsistency	NOUN
ftr-359	33	29	that	that	PRON
ftr-359	33	30	causes	cause	VERB
ftr-359	33	31	the	the	DET
ftr-359	33	32	tax	tax	NOUN
ftr-359	33	33	system	system	NOUN
ftr-359	33	34	to	to	PART
ftr-359	33	35	have	have	VERB
ftr-359	33	36	a	a	DET
ftr-359	33	37	net	net	ADJ
ftr-359	33	38	revenue	revenue	NOUN
ftr-359	33	39	loss	loss	NOUN
ftr-359	33	40	because	because	SCONJ
ftr-359	33	41	of	of	ADP
ftr-359	33	42	an	an	DET
ftr-359	33	43	inconsistency	inconsistency	NOUN
ftr-359	33	44	.	.	PUNCT
ftr-359	34	1	another	another	DET
ftr-359	34	2	common	common	ADJ
ftr-359	34	3	mistake	mistake	NOUN
ftr-359	34	4	is	be	AUX
ftr-359	34	5	a	a	DET
ftr-359	34	6	double	double	ADJ
ftr-359	34	7	dip	dip	NOUN
ftr-359	34	8	mistake	mistake	NOUN
ftr-359	34	9	.	.	PUNCT
ftr-359	35	1	a	a	DET
ftr-359	35	2	double	double	ADJ
ftr-359	35	3	dip	dip	NOUN
ftr-359	35	4	mistake	mistake	NOUN
ftr-359	35	5	4	4	X
ftr-359	35	6	.	.	X
ftr-359	36	1	see	see	VERB
ftr-359	36	2	,	,	PUNCT
ftr-359	36	3	e.g.	e.g.	ADV
ftr-359	36	4	,	,	PUNCT
ftr-359	36	5	abusive	abusive	ADJ
ftr-359	36	6	tax	tax	NOUN
ftr-359	36	7	shelter	shelter	NOUN
ftr-359	36	8	shutdown	shutdown	NOUN
ftr-359	36	9	act	act	NOUN
ftr-359	36	10	of	of	ADP
ftr-359	36	11	1999	1999	NUM
ftr-359	36	12	,	,	PUNCT
ftr-359	36	13	h.r	h.r	PROPN
ftr-359	36	14	.	.	PROPN
ftr-359	36	15	2255	2255	NUM
ftr-359	36	16	,	,	PUNCT
ftr-359	36	17	106th	106th	ADJ
ftr-359	36	18	cong	cong	NOUN
ftr-359	36	19	.	.	PUNCT
ftr-359	37	1	(	(	PUNCT
ftr-359	37	2	1999	1999	NUM
ftr-359	37	3	)	)	PUNCT
ftr-359	37	4	;	;	PUNCT
ftr-359	37	5	dep’t	dep’t	NOUN
ftr-359	37	6	of	of	ADP
ftr-359	37	7	treasury	treasury	PROPN
ftr-359	37	8	,	,	PUNCT
ftr-359	37	9	the	the	DET
ftr-359	37	10	problem	problem	NOUN
ftr-359	37	11	of	of	ADP
ftr-359	37	12	corporate	corporate	ADJ
ftr-359	37	13	tax	tax	NOUN
ftr-359	37	14	shelters	shelter	NOUN
ftr-359	37	15	:	:	PUNCT
ftr-359	37	16	discussed	discuss	VERB
ftr-359	37	17	,	,	PUNCT
ftr-359	37	18	analysis	analysis	NOUN
ftr-359	37	19	,	,	PUNCT
ftr-359	37	20	and	and	CCONJ
ftr-359	37	21	legislative	legislative	ADJ
ftr-359	37	22	proposals	proposal	NOUN
ftr-359	37	23	(	(	PUNCT
ftr-359	37	24	1999	1999	NUM
ftr-359	37	25	)	)	PUNCT
ftr-359	37	26	.	.	PUNCT
ftr-359	38	1	for	for	ADP
ftr-359	38	2	an	an	DET
ftr-359	38	3	early	early	ADJ
ftr-359	38	4	work	work	NOUN
ftr-359	38	5	that	that	PRON
ftr-359	38	6	appears	appear	VERB
ftr-359	38	7	to	to	PART
ftr-359	38	8	have	have	AUX
ftr-359	38	9	been	be	AUX
ftr-359	38	10	the	the	DET
ftr-359	38	11	genesis	genesis	NOUN
ftr-359	38	12	for	for	ADP
ftr-359	38	13	the	the	DET
ftr-359	38	14	codification	codification	NOUN
ftr-359	38	15	effort	effort	NOUN
ftr-359	38	16	,	,	PUNCT
ftr-359	38	17	see	see	VERB
ftr-359	38	18	calvin	calvin	PROPN
ftr-359	38	19	h.	h.	PROPN
ftr-359	38	20	johnson	johnson	PROPN
ftr-359	38	21	,	,	PUNCT
ftr-359	38	22	the	the	DET
ftr-359	38	23	anti	anti	ADJ
ftr-359	38	24	-	-	ADJ
ftr-359	38	25	skunk	skunk	ADJ
ftr-359	38	26	works	work	VERB
ftr-359	38	27	corporate	corporate	ADJ
ftr-359	38	28	tax	tax	NOUN
ftr-359	38	29	shelter	shelter	NOUN
ftr-359	38	30	of	of	ADP
ftr-359	38	31	1999	1999	NUM
ftr-359	38	32	,	,	PUNCT
ftr-359	38	33	84	84	NUM
ftr-359	38	34	tax	tax	NOUN
ftr-359	38	35	notes	note	NOUN
ftr-359	38	36	443	443	NUM
ftr-359	38	37	(	(	PUNCT
ftr-359	38	38	1999	1999	NUM
ftr-359	38	39	)	)	PUNCT
ftr-359	38	40	.	.	PUNCT
ftr-359	39	1	5	5	X
ftr-359	39	2	.	.	X
ftr-359	39	3	many	many	ADJ
ftr-359	39	4	earlier	early	ADJ
ftr-359	39	5	versions	version	NOUN
ftr-359	39	6	of	of	ADP
ftr-359	39	7	the	the	DET
ftr-359	39	8	codification	codification	NOUN
ftr-359	39	9	of	of	ADP
ftr-359	39	10	economic	economic	ADJ
ftr-359	39	11	substance	substance	NOUN
ftr-359	39	12	doctrine	doctrine	NOUN
ftr-359	39	13	,	,	PUNCT
ftr-359	39	14	some	some	PRON
ftr-359	39	15	of	of	ADP
ftr-359	39	16	which	which	PRON
ftr-359	39	17	were	be	AUX
ftr-359	39	18	adopted	adopt	VERB
ftr-359	39	19	by	by	ADP
ftr-359	39	20	the	the	DET
ftr-359	39	21	house	house	NOUN
ftr-359	39	22	,	,	PUNCT
ftr-359	39	23	also	also	ADV
ftr-359	39	24	provided	provide	VERB
ftr-359	39	25	special	special	ADJ
ftr-359	39	26	rules	rule	NOUN
ftr-359	39	27	for	for	ADP
ftr-359	39	28	applying	apply	VERB
ftr-359	39	29	what	what	PRON
ftr-359	39	30	was	be	AUX
ftr-359	39	31	essentially	essentially	ADV
ftr-359	39	32	a	a	DET
ftr-359	39	33	per	per	X
ftr-359	39	34	se	se	X
ftr-359	39	35	lack	lack	NOUN
ftr-359	39	36	of	of	ADP
ftr-359	39	37	economic	economic	ADJ
ftr-359	39	38	substance	substance	NOUN
ftr-359	39	39	in	in	ADP
ftr-359	39	40	transactions	transaction	NOUN
ftr-359	39	41	with	with	ADP
ftr-359	39	42	tax	tax	NOUN
ftr-359	39	43	indifferent	indifferent	ADJ
ftr-359	39	44	parties	party	NOUN
ftr-359	39	45	that	that	PRON
ftr-359	39	46	involved	involve	VERB
ftr-359	39	47	financing	financing	NOUN
ftr-359	39	48	and	and	CCONJ
ftr-359	39	49	artificial	artificial	ADJ
ftr-359	39	50	income	income	NOUN
ftr-359	39	51	and	and	CCONJ
ftr-359	39	52	basis	basis	NOUN
ftr-359	39	53	shifting	shift	VERB
ftr-359	39	54	.	.	PUNCT
ftr-359	40	1	see	see	VERB
ftr-359	40	2	,	,	PUNCT
ftr-359	40	3	e.g.	e.g.	ADV
ftr-359	40	4	,	,	PUNCT
ftr-359	40	5	h.r	h.r	PROPN
ftr-359	40	6	.	.	PROPN
ftr-359	40	7	2345	2345	NUM
ftr-359	40	8	,	,	PUNCT
ftr-359	40	9	110th	110th	ADJ
ftr-359	40	10	cong	cong	NOUN
ftr-359	40	11	.	.	PUNCT
ftr-359	40	12	,	,	PUNCT
ftr-359	40	13	1st	1st	ADJ
ftr-359	40	14	sess	sess	NOUN
ftr-359	40	15	.	.	PUNCT
ftr-359	41	1	(	(	PUNCT
ftr-359	41	2	2007	2007	NUM
ftr-359	41	3	)	)	PUNCT
ftr-359	41	4	;	;	PUNCT
ftr-359	41	5	h.r	h.r	PROPN
ftr-359	41	6	.	.	PROPN
ftr-359	41	7	2	2	NUM
ftr-359	41	8	,	,	PUNCT
ftr-359	41	9	108th	108th	ADJ
ftr-359	41	10	cong	cong	NOUN
ftr-359	41	11	.	.	PUNCT
ftr-359	41	12	,	,	PUNCT
ftr-359	41	13	1st	1st	ADJ
ftr-359	41	14	sess	sess	NOUN
ftr-359	41	15	.	.	PUNCT
ftr-359	42	1	(	(	PUNCT
ftr-359	42	2	2003	2003	NUM
ftr-359	42	3	)	)	PUNCT
ftr-359	42	4	.	.	PUNCT
ftr-359	43	1	these	these	DET
ftr-359	43	2	rules	rule	NOUN
ftr-359	43	3	did	do	AUX
ftr-359	43	4	not	not	PART
ftr-359	43	5	make	make	VERB
ftr-359	43	6	it	it	PRON
ftr-359	43	7	into	into	ADP
ftr-359	43	8	the	the	DET
ftr-359	43	9	enacted	enact	VERB
ftr-359	43	10	version	version	NOUN
ftr-359	43	11	.	.	PUNCT
ftr-359	44	1	6	6	X
ftr-359	44	2	.	.	X
ftr-359	45	1	it	it	PRON
ftr-359	45	2	is	be	AUX
ftr-359	45	3	appropriate	appropriate	ADJ
ftr-359	45	4	to	to	PART
ftr-359	45	5	refer	refer	VERB
ftr-359	45	6	to	to	ADP
ftr-359	45	7	transactional	transactional	ADJ
ftr-359	45	8	inconsistencies	inconsistency	NOUN
ftr-359	45	9	as	as	ADP
ftr-359	45	10	a	a	DET
ftr-359	45	11	mistake	mistake	NOUN
ftr-359	45	12	because	because	SCONJ
ftr-359	45	13	congress	congress	PROPN
ftr-359	45	14	has	have	AUX
ftr-359	45	15	articulated	articulate	VERB
ftr-359	45	16	a	a	DET
ftr-359	45	17	desire	desire	NOUN
ftr-359	45	18	that	that	SCONJ
ftr-359	45	19	the	the	DET
ftr-359	45	20	tax	tax	NOUN
ftr-359	45	21	laws	law	NOUN
ftr-359	45	22	should	should	AUX
ftr-359	45	23	accurately	accurately	ADV
ftr-359	45	24	account	account	VERB
ftr-359	45	25	for	for	ADP
ftr-359	45	26	the	the	DET
ftr-359	45	27	income	income	NOUN
ftr-359	45	28	of	of	ADP
ftr-359	45	29	the	the	DET
ftr-359	45	30	taxpayer	taxpayer	NOUN
ftr-359	45	31	.	.	PUNCT
ftr-359	46	1	see	see	VERB
ftr-359	46	2	irc	irc	PROPN
ftr-359	46	3	§	§	PROPN
ftr-359	46	4	446(b	446(b	PROPN
ftr-359	46	5	)	)	PUNCT
ftr-359	46	6	(	(	PUNCT
ftr-359	46	7	providing	provide	VERB
ftr-359	46	8	that	that	SCONJ
ftr-359	46	9	if	if	SCONJ
ftr-359	46	10	the	the	DET
ftr-359	46	11	taxpayer	taxpayer	NOUN
ftr-359	46	12	’s	’s	PART
ftr-359	46	13	method	method	NOUN
ftr-359	46	14	of	of	ADP
ftr-359	46	15	accounting	accounting	NOUN
ftr-359	46	16	“	"	PUNCT
ftr-359	46	17	does	do	AUX
ftr-359	46	18	not	not	PART
ftr-359	46	19	clearly	clearly	ADV
ftr-359	46	20	reflect	reflect	VERB
ftr-359	46	21	income	income	NOUN
ftr-359	46	22	,	,	PUNCT
ftr-359	46	23	the	the	DET
ftr-359	46	24	computation	computation	NOUN
ftr-359	46	25	of	of	ADP
ftr-359	46	26	taxable	taxable	ADJ
ftr-359	46	27	income	income	NOUN
ftr-359	46	28	shall	shall	AUX
ftr-359	46	29	be	be	AUX
ftr-359	46	30	made	make	VERB
ftr-359	46	31	under	under	ADP
ftr-359	46	32	such	such	ADJ
ftr-359	46	33	method	method	NOUN
ftr-359	46	34	as	as	ADP
ftr-359	46	35	,	,	PUNCT
ftr-359	46	36	in	in	ADP
ftr-359	46	37	the	the	DET
ftr-359	46	38	opinion	opinion	NOUN
ftr-359	46	39	of	of	ADP
ftr-359	46	40	the	the	DET
ftr-359	46	41	secretary	secretary	NOUN
ftr-359	46	42	,	,	PUNCT
ftr-359	46	43	does	do	AUX
ftr-359	46	44	clearly	clearly	ADV
ftr-359	46	45	reflect	reflect	VERB
ftr-359	46	46	income	income	NOUN
ftr-359	46	47	”	"	PUNCT
ftr-359	46	48	)	)	PUNCT
ftr-359	46	49	.	.	PUNCT
ftr-359	47	1	when	when	SCONJ
ftr-359	47	2	a	a	DET
ftr-359	47	3	transactional	transactional	ADJ
ftr-359	47	4	inconsistency	inconsistency	NOUN
ftr-359	47	5	causes	cause	VERB
ftr-359	47	6	a	a	DET
ftr-359	47	7	taxpayer	taxpayer	NOUN
ftr-359	47	8	’s	’s	PART
ftr-359	47	9	income	income	NOUN
ftr-359	47	10	to	to	PART
ftr-359	47	11	not	not	PART
ftr-359	47	12	be	be	AUX
ftr-359	47	13	clearly	clearly	ADV
ftr-359	47	14	and	and	CCONJ
ftr-359	47	15	accurately	accurately	ADV
ftr-359	47	16	reflected	reflect	VERB
ftr-359	47	17	on	on	ADP
ftr-359	47	18	a	a	DET
ftr-359	47	19	tax	tax	NOUN
ftr-359	47	20	return	return	NOUN
ftr-359	47	21	,	,	PUNCT
ftr-359	47	22	the	the	DET
ftr-359	47	23	purposes	purpose	NOUN
ftr-359	47	24	of	of	ADP
ftr-359	47	25	§	§	PROPN
ftr-359	47	26	446(b	446(b	PROPN
ftr-359	47	27	)	)	PUNCT
ftr-359	47	28	have	have	AUX
ftr-359	47	29	been	be	AUX
ftr-359	47	30	frustrated	frustrate	VERB
ftr-359	47	31	.	.	PUNCT
ftr-359	48	1	7	7	X
ftr-359	48	2	.	.	X
ftr-359	48	3	see	see	VERB
ftr-359	48	4	,	,	PUNCT
ftr-359	48	5	e.g.	e.g.	ADV
ftr-359	48	6	,	,	PUNCT
ftr-359	48	7	f.	f.	PROPN
ftr-359	48	8	david	david	PROPN
ftr-359	48	9	lake	lake	PROPN
ftr-359	48	10	,	,	PUNCT
ftr-359	48	11	jr	jr	PROPN
ftr-359	48	12	.	.	PROPN
ftr-359	48	13	,	,	PUNCT
ftr-359	48	14	the	the	DET
ftr-359	48	15	whipsaw	whipsaw	NOUN
ftr-359	48	16	problem	problem	NOUN
ftr-359	48	17	in	in	ADP
ftr-359	48	18	federal	federal	ADJ
ftr-359	48	19	tax	tax	NOUN
ftr-359	48	20	controversies	controversy	NOUN
ftr-359	48	21	,	,	PUNCT
ftr-359	48	22	34	34	NUM
ftr-359	48	23	n.y.u	n.y.u	NOUN
ftr-359	48	24	.	.	PUNCT
ftr-359	49	1	ann	ann	PROPN
ftr-359	49	2	.	.	PROPN
ftr-359	49	3	inst	inst	PROPN
ftr-359	49	4	.	.	PUNCT
ftr-359	50	1	on	on	ADP
ftr-359	50	2	fed	fed	PROPN
ftr-359	50	3	.	.	PUNCT
ftr-359	51	1	tax’n	tax’n	NUM
ftr-359	51	2	867	867	NUM
ftr-359	51	3	(	(	PUNCT
ftr-359	51	4	1976	1976	NUM
ftr-359	51	5	)	)	PUNCT
ftr-359	51	6	;	;	PUNCT
ftr-359	51	7	kenneth	kenneth	PROPN
ftr-359	51	8	l.	l.	PROPN
ftr-359	51	9	harris	harris	PROPN
ftr-359	51	10	,	,	PUNCT
ftr-359	51	11	should	should	AUX
ftr-359	51	12	there	there	PRON
ftr-359	51	13	be	be	AUX
ftr-359	51	14	a	a	DET
ftr-359	51	15	“	"	PUNCT
ftr-359	51	16	form	form	NOUN
ftr-359	51	17	consistency	consistency	NOUN
ftr-359	51	18	”	"	PUNCT
ftr-359	51	19	requirement	requirement	NOUN
ftr-359	51	20	?	?	PUNCT
ftr-359	52	1	danielson	danielson	PROPN
ftr-359	52	2	revisited	revisit	VERB
ftr-359	52	3	,	,	PUNCT
ftr-359	52	4	78	78	NUM
ftr-359	52	5	taxes	taxis	NOUN
ftr-359	52	6	88	88	NUM
ftr-359	52	7	(	(	PUNCT
ftr-359	52	8	mar	mar	PROPN
ftr-359	52	9	.	.	PROPN
ftr-359	52	10	2000	2000	NUM
ftr-359	52	11	)	)	PUNCT
ftr-359	52	12	.	.	PUNCT
ftr-359	53	1	8	8	X
ftr-359	53	2	.	.	X
ftr-359	53	3	see	see	VERB
ftr-359	53	4	,	,	PUNCT
ftr-359	53	5	e.g.	e.g.	ADV
ftr-359	53	6	,	,	PUNCT
ftr-359	53	7	special	special	ADJ
ftr-359	53	8	committee	committee	NOUN
ftr-359	53	9	on	on	ADP
ftr-359	53	10	whipsaw	whipsaw	NOUN
ftr-359	53	11	,	,	PUNCT
ftr-359	53	12	section	section	NOUN
ftr-359	53	13	of	of	ADP
ftr-359	53	14	taxation	taxation	NOUN
ftr-359	53	15	,	,	PUNCT
ftr-359	53	16	american	american	PROPN
ftr-359	53	17	bar	bar	PROPN
ftr-359	53	18	association	association	PROPN
ftr-359	53	19	,	,	PUNCT
ftr-359	53	20	final	final	ADJ
ftr-359	53	21	report	report	NOUN
ftr-359	53	22	,	,	PUNCT
ftr-359	53	23	30	30	NUM
ftr-359	53	24	tax	tax	NOUN
ftr-359	53	25	law	law	NOUN
ftr-359	53	26	.	.	PUNCT
ftr-359	54	1	127	127	NUM
ftr-359	54	2	(	(	PUNCT
ftr-359	54	3	1976	1976	NUM
ftr-359	54	4	)	)	PUNCT
ftr-359	54	5	;	;	PUNCT
ftr-359	54	6	harvey	harvey	PROPN
ftr-359	54	7	s.	s.	PROPN
ftr-359	54	8	gilbert	gilbert	PROPN
ftr-359	54	9	&	&	CCONJ
ftr-359	54	10	steve	steve	PROPN
ftr-359	54	11	mather	mather	PROPN
ftr-359	54	12	,	,	PUNCT
ftr-359	54	13	whipsaw	whipsaw	NOUN
ftr-359	54	14	revisited	revisit	VERB
ftr-359	54	15	,	,	PUNCT
ftr-359	54	16	43	43	NUM
ftr-359	54	17	tax	tax	NOUN
ftr-359	54	18	law	law	NOUN
ftr-359	54	19	.	.	PUNCT
ftr-359	55	1	343	343	NUM
ftr-359	55	2	(	(	PUNCT
ftr-359	55	3	1990	1990	NUM
ftr-359	55	4	)	)	PUNCT
ftr-359	55	5	.	.	PUNCT
ftr-359	56	1	414	414	NUM
ftr-359	56	2	florida	florida	PROPN
ftr-359	56	3	tax	tax	NOUN
ftr-359	56	4	review	review	NOUN
ftr-359	56	5	[	[	X
ftr-359	56	6	vol	vol	NOUN
ftr-359	56	7	.	.	PUNCT
ftr-359	56	8	10:6	10:6	NUM
ftr-359	56	9	occurs	occur	VERB
ftr-359	56	10	when	when	SCONJ
ftr-359	56	11	multiple	multiple	ADJ
ftr-359	56	12	deductions	deduction	NOUN
ftr-359	56	13	are	be	AUX
ftr-359	56	14	created	create	VERB
ftr-359	56	15	for	for	ADP
ftr-359	56	16	the	the	DET
ftr-359	56	17	same	same	ADJ
ftr-359	56	18	economic	economic	ADJ
ftr-359	56	19	loss	loss	NOUN
ftr-359	56	20	in	in	ADP
ftr-359	56	21	multiple	multiple	ADJ
ftr-359	56	22	jurisdictions.9	jurisdictions.9	NOUN
ftr-359	56	23	because	because	SCONJ
ftr-359	56	24	of	of	ADP
ftr-359	56	25	the	the	DET
ftr-359	56	26	complexity	complexity	NOUN
ftr-359	56	27	of	of	ADP
ftr-359	56	28	u.s	u.s	PROPN
ftr-359	56	29	.	.	PROPN
ftr-359	56	30	tax	tax	NOUN
ftr-359	56	31	laws	law	NOUN
ftr-359	56	32	,	,	PUNCT
ftr-359	56	33	crossborder	crossborder	NOUN
ftr-359	56	34	transactions	transaction	NOUN
ftr-359	56	35	can	can	AUX
ftr-359	56	36	often	often	ADV
ftr-359	56	37	lead	lead	VERB
ftr-359	56	38	to	to	ADP
ftr-359	56	39	inconsistent	inconsistent	ADJ
ftr-359	56	40	tax	tax	NOUN
ftr-359	56	41	treatment	treatment	NOUN
ftr-359	56	42	between	between	ADP
ftr-359	56	43	the	the	DET
ftr-359	56	44	u.s	u.s	PROPN
ftr-359	56	45	.	.	PROPN
ftr-359	56	46	tax	tax	NOUN
ftr-359	56	47	system	system	NOUN
ftr-359	56	48	and	and	CCONJ
ftr-359	56	49	another	another	DET
ftr-359	56	50	country	country	NOUN
ftr-359	56	51	’s	’s	PART
ftr-359	56	52	tax	tax	NOUN
ftr-359	56	53	system	system	NOUN
ftr-359	56	54	such	such	ADJ
ftr-359	56	55	that	that	SCONJ
ftr-359	56	56	a	a	DET
ftr-359	56	57	double	double	ADJ
ftr-359	56	58	dip	dip	NOUN
ftr-359	56	59	benefit	benefit	NOUN
ftr-359	56	60	may	may	AUX
ftr-359	56	61	arise	arise	VERB
ftr-359	56	62	.	.	PUNCT
ftr-359	57	1	a	a	DET
ftr-359	57	2	third	third	ADJ
ftr-359	57	3	common	common	ADJ
ftr-359	57	4	mistake	mistake	NOUN
ftr-359	57	5	,	,	PUNCT
ftr-359	57	6	a	a	DET
ftr-359	57	7	loss	loss	NOUN
ftr-359	57	8	or	or	CCONJ
ftr-359	57	9	tax	tax	NOUN
ftr-359	57	10	credit	credit	NOUN
ftr-359	57	11	generator	generator	NOUN
ftr-359	57	12	mistake	mistake	NOUN
ftr-359	57	13	,	,	PUNCT
ftr-359	57	14	is	be	AUX
ftr-359	57	15	a	a	DET
ftr-359	57	16	transaction	transaction	NOUN
ftr-359	57	17	entered	enter	VERB
ftr-359	57	18	into	into	ADP
ftr-359	57	19	primarily	primarily	ADV
ftr-359	57	20	to	to	PART
ftr-359	57	21	permit	permit	VERB
ftr-359	57	22	a	a	DET
ftr-359	57	23	u.s	u.s	PROPN
ftr-359	57	24	.	.	PROPN
ftr-359	57	25	taxpayer	taxpayer	NOUN
ftr-359	57	26	to	to	PART
ftr-359	57	27	take	take	VERB
ftr-359	57	28	the	the	DET
ftr-359	57	29	position	position	NOUN
ftr-359	57	30	that	that	SCONJ
ftr-359	57	31	it	it	PRON
ftr-359	57	32	has	have	AUX
ftr-359	57	33	the	the	DET
ftr-359	57	34	right	right	NOUN
ftr-359	57	35	to	to	PART
ftr-359	57	36	claim	claim	VERB
ftr-359	57	37	a	a	DET
ftr-359	57	38	deduction	deduction	NOUN
ftr-359	57	39	,	,	PUNCT
ftr-359	57	40	loss	loss	NOUN
ftr-359	57	41	,	,	PUNCT
ftr-359	57	42	or	or	CCONJ
ftr-359	57	43	credit	credit	NOUN
ftr-359	57	44	for	for	ADP
ftr-359	57	45	tax	tax	NOUN
ftr-359	57	46	purposes	purpose	NOUN
ftr-359	57	47	when	when	SCONJ
ftr-359	57	48	the	the	DET
ftr-359	57	49	loss	loss	NOUN
ftr-359	57	50	,	,	PUNCT
ftr-359	57	51	deduction	deduction	NOUN
ftr-359	57	52	,	,	PUNCT
ftr-359	57	53	or	or	CCONJ
ftr-359	57	54	credit	credit	NOUN
ftr-359	57	55	has	have	AUX
ftr-359	57	56	not	not	PART
ftr-359	57	57	been	be	AUX
ftr-359	57	58	incurred	incur	VERB
ftr-359	57	59	economically	economically	ADV
ftr-359	57	60	so	so	SCONJ
ftr-359	57	61	that	that	SCONJ
ftr-359	57	62	the	the	DET
ftr-359	57	63	tax	tax	NOUN
ftr-359	57	64	benefit	benefit	NOUN
ftr-359	57	65	can	can	AUX
ftr-359	57	66	be	be	AUX
ftr-359	57	67	used	use	VERB
ftr-359	57	68	to	to	PART
ftr-359	57	69	offset	offset	VERB
ftr-359	57	70	(	(	PUNCT
ftr-359	57	71	i.e.	i.e.	X
ftr-359	57	72	,	,	PUNCT
ftr-359	57	73	“	"	PUNCT
ftr-359	57	74	shelter	shelter	NOUN
ftr-359	57	75	”	"	PUNCT
ftr-359	57	76	)	)	PUNCT
ftr-359	57	77	other	other	ADJ
ftr-359	57	78	taxable	taxable	ADJ
ftr-359	57	79	income	income	NOUN
ftr-359	57	80	or	or	CCONJ
ftr-359	57	81	gain.10	gain.10	NOUN
ftr-359	57	82	given	give	VERB
ftr-359	57	83	the	the	DET
ftr-359	57	84	creativity	creativity	NOUN
ftr-359	57	85	and	and	CCONJ
ftr-359	57	86	sophistication	sophistication	NOUN
ftr-359	57	87	of	of	ADP
ftr-359	57	88	the	the	DET
ftr-359	57	89	tax	tax	NOUN
ftr-359	57	90	bar	bar	NOUN
ftr-359	57	91	,	,	PUNCT
ftr-359	57	92	taxpayers	taxpayer	NOUN
ftr-359	57	93	can	can	AUX
ftr-359	57	94	affirmatively	affirmatively	ADV
ftr-359	57	95	find	find	VERB
ftr-359	57	96	ways	way	NOUN
ftr-359	57	97	to	to	PART
ftr-359	57	98	put	put	VERB
ftr-359	57	99	themselves	themselves	PRON
ftr-359	57	100	into	into	ADP
ftr-359	57	101	a	a	DET
ftr-359	57	102	mistake	mistake	NOUN
ftr-359	57	103	situation	situation	NOUN
ftr-359	57	104	if	if	SCONJ
ftr-359	57	105	the	the	DET
ftr-359	57	106	tax	tax	NOUN
ftr-359	57	107	laws	law	NOUN
ftr-359	57	108	were	be	AUX
ftr-359	57	109	literally	literally	ADV
ftr-359	57	110	applied	apply	VERB
ftr-359	57	111	.	.	PUNCT
ftr-359	58	1	playing	play	VERB
ftr-359	58	2	in	in	ADP
ftr-359	58	3	such	such	ADJ
ftr-359	58	4	mistakes	mistake	NOUN
ftr-359	58	5	is	be	AUX
ftr-359	58	6	much	much	ADV
ftr-359	58	7	like	like	ADP
ftr-359	58	8	“	"	PUNCT
ftr-359	58	9	playing	play	VERB
ftr-359	58	10	in	in	ADP
ftr-359	58	11	the	the	DET
ftr-359	58	12	rain	rain	NOUN
ftr-359	58	13	.	.	PUNCT
ftr-359	58	14	”	"	PUNCT
ftr-359	59	1	we	we	PRON
ftr-359	59	2	generally	generally	ADV
ftr-359	59	3	know	know	VERB
ftr-359	59	4	when	when	SCONJ
ftr-359	59	5	we	we	PRON
ftr-359	59	6	are	be	AUX
ftr-359	59	7	playing	play	VERB
ftr-359	59	8	in	in	ADP
ftr-359	59	9	the	the	DET
ftr-359	59	10	rain	rain	NOUN
ftr-359	59	11	.	.	PUNCT
ftr-359	60	1	in	in	ADP
ftr-359	60	2	the	the	DET
ftr-359	60	3	end	end	NOUN
ftr-359	60	4	,	,	PUNCT
ftr-359	60	5	mistakes	mistake	NOUN
ftr-359	60	6	should	should	AUX
ftr-359	60	7	and	and	CCONJ
ftr-359	60	8	generally	generally	ADV
ftr-359	60	9	do	do	AUX
ftr-359	60	10	get	get	AUX
ftr-359	60	11	corrected	correct	VERB
ftr-359	60	12	,	,	PUNCT
ftr-359	60	13	and	and	CCONJ
ftr-359	60	14	so	so	ADV
ftr-359	60	15	a	a	DET
ftr-359	60	16	tax	tax	NOUN
ftr-359	60	17	planning	planning	NOUN
ftr-359	60	18	strategy	strategy	NOUN
ftr-359	60	19	that	that	PRON
ftr-359	60	20	captures	capture	VERB
ftr-359	60	21	value	value	NOUN
ftr-359	60	22	from	from	ADP
ftr-359	60	23	a	a	DET
ftr-359	60	24	tax	tax	NOUN
ftr-359	60	25	mistake	mistake	NOUN
ftr-359	60	26	is	be	AUX
ftr-359	60	27	not	not	PART
ftr-359	60	28	a	a	DET
ftr-359	60	29	“	"	PUNCT
ftr-359	60	30	built	build	VERB
ftr-359	60	31	-	-	PUNCT
ftr-359	60	32	to	to	ADP
ftr-359	60	33	-	-	PUNCT
ftr-359	60	34	last	last	ADJ
ftr-359	60	35	”	"	PUNCT
ftr-359	60	36	strategy	strategy	NOUN
ftr-359	60	37	:	:	PUNCT
ftr-359	60	38	the	the	DET
ftr-359	60	39	rain	rain	NOUN
ftr-359	60	40	will	will	AUX
ftr-359	60	41	stop	stop	VERB
ftr-359	60	42	and	and	CCONJ
ftr-359	60	43	the	the	DET
ftr-359	60	44	sun	sun	NOUN
ftr-359	60	45	will	will	AUX
ftr-359	60	46	come	come	VERB
ftr-359	60	47	out	out	ADP
ftr-359	60	48	again	again	ADV
ftr-359	60	49	.	.	PUNCT
ftr-359	61	1	the	the	DET
ftr-359	61	2	drama	drama	NOUN
ftr-359	61	3	is	be	AUX
ftr-359	61	4	not	not	PART
ftr-359	61	5	in	in	ADP
ftr-359	61	6	terms	term	NOUN
ftr-359	61	7	of	of	ADP
ftr-359	61	8	whether	whether	SCONJ
ftr-359	61	9	the	the	DET
ftr-359	61	10	rain	rain	NOUN
ftr-359	61	11	will	will	AUX
ftr-359	61	12	stop	stop	VERB
ftr-359	61	13	;	;	PUNCT
ftr-359	61	14	the	the	DET
ftr-359	61	15	drama	drama	NOUN
ftr-359	61	16	is	be	AUX
ftr-359	61	17	in	in	ADP
ftr-359	61	18	determining	determine	VERB
ftr-359	61	19	which	which	DET
ftr-359	61	20	branch	branch	NOUN
ftr-359	61	21	of	of	ADP
ftr-359	61	22	government	government	NOUN
ftr-359	61	23	will	will	AUX
ftr-359	61	24	fix	fix	VERB
ftr-359	61	25	the	the	DET
ftr-359	61	26	mistake	mistake	NOUN
ftr-359	61	27	and	and	CCONJ
ftr-359	61	28	whether	whether	SCONJ
ftr-359	61	29	a	a	DET
ftr-359	61	30	taxpayer	taxpayer	NOUN
ftr-359	61	31	can	can	AUX
ftr-359	61	32	benefit	benefit	VERB
ftr-359	61	33	from	from	ADP
ftr-359	61	34	the	the	DET
ftr-359	61	35	mistake	mistake	NOUN
ftr-359	61	36	while	while	SCONJ
ftr-359	61	37	it	it	PRON
ftr-359	61	38	is	be	AUX
ftr-359	61	39	raining	rain	VERB
ftr-359	61	40	or	or	CCONJ
ftr-359	61	41	whether	whether	SCONJ
ftr-359	61	42	a	a	DET
ftr-359	61	43	court	court	NOUN
ftr-359	61	44	will	will	AUX
ftr-359	61	45	thunder	thunder	VERB
ftr-359	61	46	its	its	PRON
ftr-359	61	47	disapproval	disapproval	NOUN
ftr-359	61	48	.	.	PUNCT
ftr-359	62	1	judge	judge	NOUN
ftr-359	62	2	posner	posner	PROPN
ftr-359	62	3	,	,	PUNCT
ftr-359	62	4	speaking	speak	VERB
ftr-359	62	5	for	for	ADP
ftr-359	62	6	the	the	DET
ftr-359	62	7	seventh	seventh	ADJ
ftr-359	62	8	circuit	circuit	NOUN
ftr-359	62	9	in	in	ADP
ftr-359	62	10	yosha	yosha	PROPN
ftr-359	62	11	v.	v.	PROPN
ftr-359	62	12	commissioner	commissioner	PROPN
ftr-359	62	13	,	,	PUNCT
ftr-359	62	14	made	make	VERB
ftr-359	62	15	this	this	DET
ftr-359	62	16	same	same	ADJ
ftr-359	62	17	point	point	NOUN
ftr-359	62	18	in	in	ADP
ftr-359	62	19	the	the	DET
ftr-359	62	20	following	follow	VERB
ftr-359	62	21	statement	statement	NOUN
ftr-359	62	22	:	:	PUNCT
ftr-359	62	23	well	well	INTJ
ftr-359	62	24	,	,	PUNCT
ftr-359	62	25	what	what	PRON
ftr-359	62	26	is	be	AUX
ftr-359	62	27	wrong	wrong	ADJ
ftr-359	62	28	with	with	ADP
ftr-359	62	29	all	all	DET
ftr-359	62	30	this	this	PRON
ftr-359	62	31	?	?	PUNCT
ftr-359	62	32	.	.	PUNCT
ftr-359	62	33	.	.	PUNCT
ftr-359	63	1	.	.	PUNCT
ftr-359	64	1	there	there	PRON
ftr-359	64	2	is	be	VERB
ftr-359	64	3	no	no	DET
ftr-359	64	4	rule	rule	NOUN
ftr-359	64	5	against	against	ADP
ftr-359	64	6	taking	take	VERB
ftr-359	64	7	advantage	advantage	NOUN
ftr-359	64	8	of	of	ADP
ftr-359	64	9	opportunities	opportunity	NOUN
ftr-359	64	10	created	create	VERB
ftr-359	64	11	by	by	ADP
ftr-359	64	12	congress	congress	PROPN
ftr-359	64	13	or	or	CCONJ
ftr-359	64	14	the	the	DET
ftr-359	64	15	treasury	treasury	PROPN
ftr-359	64	16	department	department	PROPN
ftr-359	64	17	for	for	ADP
ftr-359	64	18	beating	beat	VERB
ftr-359	64	19	taxes	taxis	NOUN
ftr-359	64	20	.	.	PUNCT
ftr-359	64	21	.	.	PUNCT
ftr-359	64	22	.	.	PUNCT
ftr-359	64	23	.	.	PUNCT
ftr-359	65	1	many	many	ADJ
ftr-359	65	2	transactions	transaction	NOUN
ftr-359	65	3	are	be	AUX
ftr-359	65	4	largely	largely	ADV
ftr-359	65	5	or	or	CCONJ
ftr-359	65	6	even	even	ADV
ftr-359	65	7	entirely	entirely	ADV
ftr-359	65	8	motivated	motivate	VERB
ftr-359	65	9	by	by	ADP
ftr-359	65	10	the	the	DET
ftr-359	65	11	desire	desire	NOUN
ftr-359	65	12	to	to	PART
ftr-359	65	13	obtain	obtain	VERB
ftr-359	65	14	a	a	DET
ftr-359	65	15	tax	tax	NOUN
ftr-359	65	16	advantage	advantage	NOUN
ftr-359	65	17	.	.	PUNCT
ftr-359	66	1	but	but	CCONJ
ftr-359	66	2	there	there	PRON
ftr-359	66	3	is	be	VERB
ftr-359	66	4	a	a	DET
ftr-359	66	5	doctrine	doctrine	NOUN
ftr-359	66	6	that	that	SCONJ
ftr-359	66	7	a	a	DET
ftr-359	66	8	transaction	transaction	NOUN
ftr-359	66	9	utterly	utterly	ADV
ftr-359	66	10	devoid	devoid	ADJ
ftr-359	66	11	of	of	ADP
ftr-359	66	12	economic	economic	ADJ
ftr-359	66	13	substance	substance	NOUN
ftr-359	66	14	will	will	AUX
ftr-359	66	15	not	not	PART
ftr-359	66	16	be	be	AUX
ftr-359	66	17	allowed	allow	VERB
ftr-359	66	18	to	to	PART
ftr-359	66	19	confer	confer	VERB
ftr-359	66	20	such	such	DET
ftr-359	66	21	an	an	DET
ftr-359	66	22	advantage	advantage	NOUN
ftr-359	66	23	.	.	PUNCT
ftr-359	66	24	.	.	PUNCT
ftr-359	66	25	.	.	PUNCT
ftr-359	67	1	.	.	PUNCT
ftr-359	68	1	if	if	SCONJ
ftr-359	68	2	mrs	mrs	PROPN
ftr-359	68	3	.	.	PROPN
ftr-359	68	4	gregory	gregory	PROPN
ftr-359	68	5	had	have	AUX
ftr-359	68	6	won	win	VERB
ftr-359	68	7	,	,	PUNCT
ftr-359	68	8	either	either	CCONJ
ftr-359	68	9	congress	congress	PROPN
ftr-359	68	10	would	would	AUX
ftr-359	68	11	have	have	AUX
ftr-359	68	12	had	have	VERB
ftr-359	68	13	to	to	PART
ftr-359	68	14	amend	amend	VERB
ftr-359	68	15	the	the	DET
ftr-359	68	16	statute	statute	NOUN
ftr-359	68	17	(	(	PUNCT
ftr-359	68	18	which	which	PRON
ftr-359	68	19	it	it	PRON
ftr-359	68	20	did	do	VERB
ftr-359	68	21	anyway	anyway	ADV
ftr-359	68	22	,	,	PUNCT
ftr-359	68	23	however	however	ADV
ftr-359	68	24	)	)	PUNCT
ftr-359	68	25	or	or	CCONJ
ftr-359	68	26	there	there	PRON
ftr-359	68	27	would	would	AUX
ftr-359	68	28	have	have	AUX
ftr-359	68	29	been	be	AUX
ftr-359	68	30	a	a	DET
ftr-359	68	31	flurry	flurry	NOUN
ftr-359	68	32	of	of	ADP
ftr-359	68	33	sterile	sterile	ADJ
ftr-359	68	34	reorganizations	reorganization	NOUN
ftr-359	68	35	—	—	PUNCT
ftr-359	68	36	reorganizations	reorganization	NOUN
ftr-359	68	37	not	not	PART
ftr-359	68	38	only	only	ADV
ftr-359	68	39	motivated	motivate	VERB
ftr-359	68	40	solely	solely	ADV
ftr-359	68	41	by	by	ADP
ftr-359	68	42	a	a	DET
ftr-359	68	43	desire	desire	NOUN
ftr-359	68	44	to	to	ADP
ftr-359	68	45	9	9	NUM
ftr-359	68	46	.	.	PUNCT
ftr-359	69	1	see	see	VERB
ftr-359	69	2	,	,	PUNCT
ftr-359	69	3	e.g.	e.g.	ADV
ftr-359	69	4	,	,	PUNCT
ftr-359	69	5	t.d	t.d	PROPN
ftr-359	69	6	.	.	PROPN
ftr-359	69	7	9315	9315	NUM
ftr-359	69	8	,	,	PUNCT
ftr-359	69	9	2007	2007	NUM
ftr-359	69	10	-	-	SYM
ftr-359	69	11	1	1	NUM
ftr-359	69	12	c.b	c.b	PROPN
ftr-359	69	13	.	.	PROPN
ftr-359	69	14	891	891	NUM
ftr-359	69	15	(	(	PUNCT
ftr-359	69	16	noting	note	VERB
ftr-359	69	17	that	that	SCONJ
ftr-359	69	18	a	a	DET
ftr-359	69	19	“	"	PUNCT
ftr-359	69	20	double	double	ADJ
ftr-359	69	21	dip	dip	NOUN
ftr-359	69	22	”	"	PUNCT
ftr-359	69	23	that	that	PRON
ftr-359	69	24	congress	congress	PROPN
ftr-359	69	25	sought	seek	VERB
ftr-359	69	26	to	to	PART
ftr-359	69	27	prevent	prevent	VERB
ftr-359	69	28	occurs	occur	VERB
ftr-359	69	29	when	when	SCONJ
ftr-359	69	30	a	a	DET
ftr-359	69	31	dual	dual	ADJ
ftr-359	69	32	resident	resident	ADJ
ftr-359	69	33	corporation	corporation	NOUN
ftr-359	69	34	uses	use	VERB
ftr-359	69	35	a	a	DET
ftr-359	69	36	single	single	ADJ
ftr-359	69	37	economic	economic	ADJ
ftr-359	69	38	loss	loss	NOUN
ftr-359	69	39	once	once	ADV
ftr-359	69	40	to	to	PART
ftr-359	69	41	offset	offset	VERB
ftr-359	69	42	income	income	NOUN
ftr-359	69	43	that	that	PRON
ftr-359	69	44	was	be	AUX
ftr-359	69	45	subject	subject	ADJ
ftr-359	69	46	to	to	ADP
ftr-359	69	47	u.s	u.s	PROPN
ftr-359	69	48	.	.	PROPN
ftr-359	69	49	tax	tax	NOUN
ftr-359	69	50	,	,	PUNCT
ftr-359	69	51	but	but	CCONJ
ftr-359	69	52	not	not	PART
ftr-359	69	53	foreign	foreign	ADJ
ftr-359	69	54	tax	tax	NOUN
ftr-359	69	55	,	,	PUNCT
ftr-359	69	56	and	and	CCONJ
ftr-359	69	57	then	then	ADV
ftr-359	69	58	uses	use	VERB
ftr-359	69	59	the	the	DET
ftr-359	69	60	same	same	ADJ
ftr-359	69	61	economic	economic	ADJ
ftr-359	69	62	loss	loss	NOUN
ftr-359	69	63	a	a	DET
ftr-359	69	64	second	second	ADJ
ftr-359	69	65	time	time	NOUN
ftr-359	69	66	to	to	PART
ftr-359	69	67	offset	offset	VERB
ftr-359	69	68	income	income	NOUN
ftr-359	69	69	subject	subject	ADJ
ftr-359	69	70	to	to	ADP
ftr-359	69	71	foreign	foreign	ADJ
ftr-359	69	72	tax	tax	NOUN
ftr-359	69	73	,	,	PUNCT
ftr-359	69	74	but	but	CCONJ
ftr-359	69	75	not	not	PART
ftr-359	69	76	u.s	u.s	PROPN
ftr-359	69	77	.	.	PROPN
ftr-359	69	78	tax	tax	NOUN
ftr-359	69	79	)	)	PUNCT
ftr-359	69	80	;	;	PUNCT
ftr-359	69	81	t.d	t.d	PROPN
ftr-359	69	82	.	.	PROPN
ftr-359	69	83	8999	8999	NUM
ftr-359	69	84	,	,	PUNCT
ftr-359	69	85	2002	2002	NUM
ftr-359	69	86	-	-	SYM
ftr-359	69	87	2	2	NUM
ftr-359	69	88	c.b	c.b	PROPN
ftr-359	69	89	.	.	PROPN
ftr-359	69	90	78	78	NUM
ftr-359	69	91	(	(	PUNCT
ftr-359	69	92	limiting	limit	VERB
ftr-359	69	93	the	the	DET
ftr-359	69	94	ability	ability	NOUN
ftr-359	69	95	of	of	ADP
ftr-359	69	96	a	a	DET
ftr-359	69	97	domestic	domestic	ADJ
ftr-359	69	98	reverse	reverse	ADJ
ftr-359	69	99	hybrid	hybrid	NOUN
ftr-359	69	100	entity	entity	NOUN
ftr-359	69	101	from	from	ADP
ftr-359	69	102	utilizing	utilize	VERB
ftr-359	69	103	u.s	u.s	PROPN
ftr-359	69	104	.	.	PROPN
ftr-359	69	105	tax	tax	NOUN
ftr-359	69	106	treaty	treaty	NOUN
ftr-359	69	107	relief	relief	NOUN
ftr-359	69	108	because	because	SCONJ
ftr-359	69	109	of	of	ADP
ftr-359	69	110	a	a	DET
ftr-359	69	111	concern	concern	NOUN
ftr-359	69	112	that	that	SCONJ
ftr-359	69	113	the	the	DET
ftr-359	69	114	use	use	NOUN
ftr-359	69	115	of	of	ADP
ftr-359	69	116	income	income	NOUN
ftr-359	69	117	tax	tax	NOUN
ftr-359	69	118	treaties	treaty	NOUN
ftr-359	69	119	to	to	PART
ftr-359	69	120	manipulate	manipulate	VERB
ftr-359	69	121	the	the	DET
ftr-359	69	122	inconsistencies	inconsistency	NOUN
ftr-359	69	123	between	between	ADP
ftr-359	69	124	u.s	u.s	PROPN
ftr-359	69	125	.	.	PROPN
ftr-359	69	126	and	and	CCONJ
ftr-359	69	127	foreign	foreign	ADJ
ftr-359	69	128	tax	tax	NOUN
ftr-359	69	129	laws	law	NOUN
ftr-359	69	130	created	create	VERB
ftr-359	69	131	a	a	DET
ftr-359	69	132	double	double	ADJ
ftr-359	69	133	dip	dip	NOUN
ftr-359	69	134	benefit	benefit	NOUN
ftr-359	69	135	)	)	PUNCT
ftr-359	69	136	.	.	PUNCT
ftr-359	70	1	10	10	X
ftr-359	70	2	.	.	X
ftr-359	71	1	see	see	VERB
ftr-359	71	2	,	,	PUNCT
ftr-359	71	3	e.g.	e.g.	ADV
ftr-359	71	4	,	,	PUNCT
ftr-359	71	5	david	david	PROPN
ftr-359	71	6	hariton	hariton	PROPN
ftr-359	71	7	,	,	PUNCT
ftr-359	71	8	how	how	SCONJ
ftr-359	71	9	to	to	PART
ftr-359	71	10	define	define	VERB
ftr-359	71	11	“	"	PUNCT
ftr-359	71	12	corporate	corporate	ADJ
ftr-359	71	13	tax	tax	NOUN
ftr-359	71	14	shelter	shelter	NOUN
ftr-359	71	15	,	,	PUNCT
ftr-359	71	16	”	"	PUNCT
ftr-359	71	17	84	84	NUM
ftr-359	71	18	tax	tax	NOUN
ftr-359	71	19	notes	note	NOUN
ftr-359	71	20	883	883	NUM
ftr-359	71	21	(	(	PUNCT
ftr-359	71	22	1999	1999	NUM
ftr-359	71	23	)	)	PUNCT
ftr-359	71	24	.	.	PUNCT
ftr-359	72	1	2010	2010	NUM
ftr-359	72	2	]	]	X
ftr-359	72	3	economic	economic	ADJ
ftr-359	72	4	substance	substance	NOUN
ftr-359	72	5	doctrine	doctrine	NOUN
ftr-359	72	6	415	415	NUM
ftr-359	72	7	avoid	avoid	VERB
ftr-359	72	8	taxes	taxis	NOUN
ftr-359	72	9	but	but	CCONJ
ftr-359	72	10	having	have	VERB
ftr-359	72	11	no	no	DET
ftr-359	72	12	consequences	consequence	NOUN
ftr-359	72	13	other	other	ADJ
ftr-359	72	14	than	than	SCONJ
ftr-359	72	15	to	to	PART
ftr-359	72	16	avoid	avoid	VERB
ftr-359	72	17	taxes.11	taxes.11	NOUN
ftr-359	72	18	the	the	DET
ftr-359	72	19	question	question	NOUN
ftr-359	72	20	of	of	ADP
ftr-359	72	21	who	who	PRON
ftr-359	72	22	should	should	AUX
ftr-359	72	23	win	win	VERB
ftr-359	72	24	in	in	ADP
ftr-359	72	25	the	the	DET
ftr-359	72	26	context	context	NOUN
ftr-359	72	27	of	of	ADP
ftr-359	72	28	a	a	DET
ftr-359	72	29	mistake	mistake	NOUN
ftr-359	72	30	raises	raise	VERB
ftr-359	72	31	competing	compete	VERB
ftr-359	72	32	notions	notion	NOUN
ftr-359	72	33	of	of	ADP
ftr-359	72	34	fairness	fairness	NOUN
ftr-359	72	35	and	and	CCONJ
ftr-359	72	36	competing	compete	VERB
ftr-359	72	37	notions	notion	NOUN
ftr-359	72	38	of	of	ADP
ftr-359	72	39	equity	equity	NOUN
ftr-359	72	40	.	.	PUNCT
ftr-359	73	1	rewarding	reward	VERB
ftr-359	73	2	taxpayers	taxpayer	NOUN
ftr-359	73	3	for	for	ADP
ftr-359	73	4	their	their	PRON
ftr-359	73	5	mistakes	mistake	NOUN
ftr-359	73	6	motivates	motivate	VERB
ftr-359	73	7	tax	tax	NOUN
ftr-359	73	8	practitioners	practitioner	NOUN
ftr-359	73	9	to	to	PART
ftr-359	73	10	find	find	VERB
ftr-359	73	11	more	more	ADJ
ftr-359	73	12	and	and	CCONJ
ftr-359	73	13	more	more	ADJ
ftr-359	73	14	mistakes	mistake	NOUN
ftr-359	73	15	to	to	ADP
ftr-359	73	16	the	the	DET
ftr-359	73	17	benefit	benefit	NOUN
ftr-359	73	18	of	of	ADP
ftr-359	73	19	the	the	DET
ftr-359	73	20	sophisticated	sophisticated	ADJ
ftr-359	73	21	taxpayer.12	taxpayer.12	NOUN
ftr-359	73	22	such	such	DET
ftr-359	73	23	a	a	DET
ftr-359	73	24	system	system	NOUN
ftr-359	73	25	creates	create	VERB
ftr-359	73	26	cynicism	cynicism	NOUN
ftr-359	73	27	about	about	ADP
ftr-359	73	28	the	the	DET
ftr-359	73	29	fairness	fairness	NOUN
ftr-359	73	30	of	of	ADP
ftr-359	73	31	the	the	DET
ftr-359	73	32	nation	nation	NOUN
ftr-359	73	33	’s	’s	PART
ftr-359	73	34	tax	tax	NOUN
ftr-359	73	35	laws	law	NOUN
ftr-359	73	36	because	because	SCONJ
ftr-359	73	37	it	it	PRON
ftr-359	73	38	allows	allow	VERB
ftr-359	73	39	some	some	DET
ftr-359	73	40	taxpayers	taxpayer	NOUN
ftr-359	73	41	who	who	PRON
ftr-359	73	42	plan	plan	VERB
ftr-359	73	43	for	for	ADP
ftr-359	73	44	mistakes	mistake	NOUN
ftr-359	73	45	to	to	PART
ftr-359	73	46	receive	receive	VERB
ftr-359	73	47	a	a	DET
ftr-359	73	48	preference	preference	NOUN
ftr-359	73	49	over	over	ADP
ftr-359	73	50	similarly	similarly	ADV
ftr-359	73	51	situated	situate	VERB
ftr-359	73	52	taxpayers	taxpayer	NOUN
ftr-359	73	53	who	who	PRON
ftr-359	73	54	do	do	AUX
ftr-359	73	55	not	not	PART
ftr-359	73	56	plan	plan	VERB
ftr-359	73	57	for	for	ADP
ftr-359	73	58	mistakes.13	mistakes.13	NOUN
ftr-359	73	59	however	however	ADV
ftr-359	73	60	,	,	PUNCT
ftr-359	73	61	a	a	DET
ftr-359	73	62	counter	counter	ADJ
ftr-359	73	63	-	-	ADJ
ftr-359	73	64	equity	equity	ADJ
ftr-359	73	65	argument	argument	NOUN
ftr-359	73	66	can	can	AUX
ftr-359	73	67	be	be	AUX
ftr-359	73	68	made	make	VERB
ftr-359	73	69	that	that	SCONJ
ftr-359	73	70	taxpayers	taxpayer	NOUN
ftr-359	73	71	should	should	AUX
ftr-359	73	72	be	be	AUX
ftr-359	73	73	able	able	ADJ
ftr-359	73	74	to	to	PART
ftr-359	73	75	rely	rely	VERB
ftr-359	73	76	on	on	ADP
ftr-359	73	77	the	the	DET
ftr-359	73	78	plain	plain	ADJ
ftr-359	73	79	meaning	meaning	NOUN
ftr-359	73	80	of	of	ADP
ftr-359	73	81	the	the	DET
ftr-359	73	82	tax	tax	NOUN
ftr-359	73	83	laws	law	NOUN
ftr-359	73	84	.	.	PUNCT
ftr-359	74	1	tax	tax	NOUN
ftr-359	74	2	laws	law	NOUN
ftr-359	74	3	are	be	AUX
ftr-359	74	4	,	,	PUNCT
ftr-359	74	5	by	by	ADP
ftr-359	74	6	their	their	PRON
ftr-359	74	7	very	very	ADJ
ftr-359	74	8	nature	nature	NOUN
ftr-359	74	9	,	,	PUNCT
ftr-359	74	10	enforced	enforce	VERB
ftr-359	74	11	exactions.14	exactions.14	NOUN
ftr-359	74	12	there	there	PRON
ftr-359	74	13	is	be	VERB
ftr-359	74	14	something	something	PRON
ftr-359	74	15	unfair	unfair	ADJ
ftr-359	74	16	about	about	ADP
ftr-359	74	17	collecting	collect	VERB
ftr-359	74	18	an	an	DET
ftr-359	74	19	enforced	enforce	VERB
ftr-359	74	20	exaction	exaction	NOUN
ftr-359	74	21	when	when	SCONJ
ftr-359	74	22	the	the	DET
ftr-359	74	23	tax	tax	NOUN
ftr-359	74	24	laws	law	NOUN
ftr-359	74	25	do	do	AUX
ftr-359	74	26	not	not	PART
ftr-359	74	27	specifically	specifically	ADV
ftr-359	74	28	authorize	authorize	VERB
ftr-359	74	29	the	the	DET
ftr-359	74	30	exaction	exaction	NOUN
ftr-359	74	31	.	.	PUNCT
ftr-359	75	1	due	due	ADP
ftr-359	75	2	to	to	ADP
ftr-359	75	3	these	these	DET
ftr-359	75	4	competing	compete	VERB
ftr-359	75	5	notions	notion	NOUN
ftr-359	75	6	of	of	ADP
ftr-359	75	7	fairness	fairness	NOUN
ftr-359	75	8	,	,	PUNCT
ftr-359	75	9	any	any	DET
ftr-359	75	10	tax	tax	NOUN
ftr-359	75	11	mistake	mistake	NOUN
ftr-359	75	12	will	will	AUX
ftr-359	75	13	create	create	VERB
ftr-359	75	14	an	an	DET
ftr-359	75	15	inequity	inequity	NOUN
ftr-359	75	16	to	to	ADP
ftr-359	75	17	someone	someone	PRON
ftr-359	75	18	,	,	PUNCT
ftr-359	75	19	and	and	CCONJ
ftr-359	75	20	so	so	ADV
ftr-359	75	21	the	the	DET
ftr-359	75	22	question	question	NOUN
ftr-359	75	23	is	be	AUX
ftr-359	75	24	who	who	PRON
ftr-359	75	25	will	will	AUX
ftr-359	75	26	suffer	suffer	VERB
ftr-359	75	27	that	that	DET
ftr-359	75	28	inequity	inequity	NOUN
ftr-359	75	29	?	?	PUNCT
ftr-359	76	1	it	it	PRON
ftr-359	76	2	is	be	AUX
ftr-359	76	3	in	in	ADP
ftr-359	76	4	this	this	DET
ftr-359	76	5	context	context	NOUN
ftr-359	76	6	that	that	SCONJ
ftr-359	76	7	new	new	ADJ
ftr-359	76	8	section	section	NOUN
ftr-359	76	9	7701(o	7701(o	NOUN
ftr-359	76	10	)	)	PUNCT
ftr-359	76	11	has	have	AUX
ftr-359	76	12	now	now	ADV
ftr-359	76	13	entered	enter	VERB
ftr-359	76	14	the	the	DET
ftr-359	76	15	discussion	discussion	NOUN
ftr-359	76	16	and	and	CCONJ
ftr-359	76	17	has	have	AUX
ftr-359	76	18	sought	seek	VERB
ftr-359	76	19	to	to	PART
ftr-359	76	20	clarify	clarify	VERB
ftr-359	76	21	and	and	CCONJ
ftr-359	76	22	in	in	ADP
ftr-359	76	23	many	many	ADJ
ftr-359	76	24	cases	case	NOUN
ftr-359	76	25	re	re	VERB
ftr-359	76	26	-	-	VERB
ftr-359	76	27	draw	draw	VERB
ftr-359	76	28	the	the	DET
ftr-359	76	29	line	line	NOUN
ftr-359	76	30	for	for	ADP
ftr-359	76	31	where	where	SCONJ
ftr-359	76	32	the	the	DET
ftr-359	76	33	taxpayer	taxpayer	NOUN
ftr-359	76	34	can	can	AUX
ftr-359	76	35	benefit	benefit	VERB
ftr-359	76	36	from	from	ADP
ftr-359	76	37	a	a	DET
ftr-359	76	38	mistake	mistake	NOUN
ftr-359	76	39	and	and	CCONJ
ftr-359	76	40	where	where	SCONJ
ftr-359	76	41	the	the	DET
ftr-359	76	42	taxpayer	taxpayer	NOUN
ftr-359	76	43	cannot.15	cannot.15	PROPN
ftr-359	76	44	11	11	NUM
ftr-359	76	45	.	.	PUNCT
ftr-359	77	1	yosha	yosha	PROPN
ftr-359	77	2	v.	v.	PROPN
ftr-359	77	3	commissioner	commissioner	PROPN
ftr-359	77	4	,	,	PUNCT
ftr-359	77	5	861	861	NUM
ftr-359	77	6	f.2d	f.2d	ADP
ftr-359	77	7	494	494	NUM
ftr-359	77	8	,	,	PUNCT
ftr-359	77	9	497	497	NUM
ftr-359	77	10	-	-	SYM
ftr-359	77	11	98	98	NUM
ftr-359	77	12	(	(	PUNCT
ftr-359	77	13	7th	7th	ADJ
ftr-359	77	14	cir	cir	NOUN
ftr-359	77	15	.	.	PUNCT
ftr-359	77	16	1988	1988	NUM
ftr-359	77	17	)	)	PUNCT
ftr-359	77	18	.	.	PUNCT
ftr-359	78	1	12	12	NUM
ftr-359	78	2	.	.	PUNCT
ftr-359	79	1	see	see	VERB
ftr-359	79	2	,	,	PUNCT
ftr-359	79	3	e.g.	e.g.	ADV
ftr-359	79	4	,	,	PUNCT
ftr-359	79	5	calvin	calvin	PROPN
ftr-359	79	6	h.	h.	PROPN
ftr-359	79	7	johnson	johnson	PROPN
ftr-359	79	8	&	&	CCONJ
ftr-359	79	9	lawrence	lawrence	PROPN
ftr-359	79	10	zelenek	zelenek	PROPN
ftr-359	79	11	,	,	PUNCT
ftr-359	79	12	codification	codification	NOUN
ftr-359	79	13	of	of	ADP
ftr-359	79	14	general	general	ADJ
ftr-359	79	15	disallowance	disallowance	NOUN
ftr-359	79	16	of	of	ADP
ftr-359	79	17	artificial	artificial	ADJ
ftr-359	79	18	losses	loss	NOUN
ftr-359	79	19	,	,	PUNCT
ftr-359	79	20	122	122	NUM
ftr-359	79	21	tax	tax	NOUN
ftr-359	79	22	notes	note	NOUN
ftr-359	79	23	1389	1389	NUM
ftr-359	79	24	(	(	PUNCT
ftr-359	79	25	2009	2009	NUM
ftr-359	79	26	)	)	PUNCT
ftr-359	79	27	.	.	PUNCT
ftr-359	80	1	13	13	NUM
ftr-359	80	2	.	.	PUNCT
ftr-359	80	3	see	see	VERB
ftr-359	80	4	dep’t	dep’t	NOUN
ftr-359	80	5	of	of	ADP
ftr-359	80	6	treasury	treasury	PROPN
ftr-359	80	7	,	,	PUNCT
ftr-359	80	8	supra	supra	PROPN
ftr-359	80	9	note	note	NOUN
ftr-359	80	10	4	4	NUM
ftr-359	80	11	,	,	PUNCT
ftr-359	80	12	at	at	ADP
ftr-359	80	13	3	3	NUM
ftr-359	80	14	(	(	PUNCT
ftr-359	80	15	stating	state	VERB
ftr-359	80	16	that	that	DET
ftr-359	80	17	corporate	corporate	ADJ
ftr-359	80	18	tax	tax	NOUN
ftr-359	80	19	shelters	shelter	NOUN
ftr-359	80	20	breed	breed	VERB
ftr-359	80	21	disrespect	disrespect	ADJ
ftr-359	80	22	for	for	ADP
ftr-359	80	23	the	the	DET
ftr-359	80	24	tax	tax	NOUN
ftr-359	80	25	system	system	NOUN
ftr-359	80	26	—	—	PUNCT
ftr-359	80	27	both	both	CCONJ
ftr-359	80	28	by	by	ADP
ftr-359	80	29	the	the	DET
ftr-359	80	30	people	people	NOUN
ftr-359	80	31	who	who	PRON
ftr-359	80	32	participate	participate	VERB
ftr-359	80	33	in	in	ADP
ftr-359	80	34	the	the	DET
ftr-359	80	35	tax	tax	NOUN
ftr-359	80	36	shelter	shelter	NOUN
ftr-359	80	37	market	market	NOUN
ftr-359	80	38	and	and	CCONJ
ftr-359	80	39	by	by	ADP
ftr-359	80	40	others	other	NOUN
ftr-359	80	41	who	who	PRON
ftr-359	80	42	perceive	perceive	VERB
ftr-359	80	43	unfairness	unfairness	NOUN
ftr-359	80	44	.	.	PUNCT
ftr-359	81	1	a	a	DET
ftr-359	81	2	view	view	NOUN
ftr-359	81	3	that	that	PRON
ftr-359	81	4	welladvised	welladvise	VERB
ftr-359	81	5	corporations	corporation	NOUN
ftr-359	81	6	can	can	AUX
ftr-359	81	7	and	and	CCONJ
ftr-359	81	8	do	do	AUX
ftr-359	81	9	avoid	avoid	VERB
ftr-359	81	10	their	their	PRON
ftr-359	81	11	legal	legal	ADJ
ftr-359	81	12	tax	tax	NOUN
ftr-359	81	13	liabilities	liability	NOUN
ftr-359	81	14	by	by	ADP
ftr-359	81	15	engaging	engage	VERB
ftr-359	81	16	in	in	ADP
ftr-359	81	17	these	these	DET
ftr-359	81	18	tax	tax	NOUN
ftr-359	81	19	-	-	PUNCT
ftr-359	81	20	engineered	engineer	VERB
ftr-359	81	21	transactions	transaction	NOUN
ftr-359	81	22	may	may	AUX
ftr-359	81	23	cause	cause	VERB
ftr-359	81	24	a	a	DET
ftr-359	81	25	“	"	PUNCT
ftr-359	81	26	race	race	NOUN
ftr-359	81	27	to	to	ADP
ftr-359	81	28	the	the	DET
ftr-359	81	29	bottom	bottom	NOUN
ftr-359	81	30	.	.	PUNCT
ftr-359	81	31	”	"	PUNCT
ftr-359	82	1	if	if	SCONJ
ftr-359	82	2	unabated	unabate	VERB
ftr-359	82	3	,	,	PUNCT
ftr-359	82	4	this	this	PRON
ftr-359	82	5	could	could	AUX
ftr-359	82	6	have	have	VERB
ftr-359	82	7	long	long	ADJ
ftr-359	82	8	-	-	PUNCT
ftr-359	82	9	term	term	NOUN
ftr-359	82	10	consequences	consequence	NOUN
ftr-359	82	11	to	to	ADP
ftr-359	82	12	our	our	PRON
ftr-359	82	13	voluntary	voluntary	ADJ
ftr-359	82	14	tax	tax	NOUN
ftr-359	82	15	system	system	NOUN
ftr-359	82	16	far	far	ADV
ftr-359	82	17	more	more	ADV
ftr-359	82	18	important	important	ADJ
ftr-359	82	19	than	than	ADP
ftr-359	82	20	the	the	DET
ftr-359	82	21	short	short	ADJ
ftr-359	82	22	-	-	PUNCT
ftr-359	82	23	term	term	NOUN
ftr-359	82	24	revenue	revenue	NOUN
ftr-359	82	25	loss	loss	NOUN
ftr-359	82	26	we	we	PRON
ftr-359	82	27	are	be	AUX
ftr-359	82	28	experiencing	experience	VERB
ftr-359	82	29	)	)	PUNCT
ftr-359	82	30	.	.	PUNCT
ftr-359	83	1	14	14	NUM
ftr-359	83	2	.	.	PUNCT
ftr-359	84	1	see	see	VERB
ftr-359	84	2	commissioner	commissioner	PROPN
ftr-359	84	3	v.	v.	PROPN
ftr-359	84	4	newman	newman	PROPN
ftr-359	84	5	,	,	PUNCT
ftr-359	84	6	159	159	NUM
ftr-359	84	7	f.2d	f.2d	NOUN
ftr-359	84	8	848	848	NUM
ftr-359	84	9	,	,	PUNCT
ftr-359	84	10	850	850	NUM
ftr-359	84	11	-	-	SYM
ftr-359	84	12	51	51	NUM
ftr-359	84	13	(	(	PUNCT
ftr-359	84	14	2d	2d	NUM
ftr-359	84	15	cir	cir	NOUN
ftr-359	84	16	.	.	PUNCT
ftr-359	84	17	1947	1947	NUM
ftr-359	84	18	)	)	PUNCT
ftr-359	84	19	(	(	PUNCT
ftr-359	84	20	“	"	PUNCT
ftr-359	84	21	over	over	ADP
ftr-359	84	22	and	and	CCONJ
ftr-359	84	23	over	over	ADV
ftr-359	84	24	again	again	ADV
ftr-359	84	25	courts	court	NOUN
ftr-359	84	26	have	have	AUX
ftr-359	84	27	said	say	VERB
ftr-359	84	28	that	that	SCONJ
ftr-359	84	29	there	there	PRON
ftr-359	84	30	is	be	VERB
ftr-359	84	31	nothing	nothing	PRON
ftr-359	84	32	sinister	sinister	ADJ
ftr-359	84	33	in	in	ADP
ftr-359	84	34	so	so	ADV
ftr-359	84	35	arranging	arrange	VERB
ftr-359	84	36	one	one	NUM
ftr-359	84	37	’s	’s	PART
ftr-359	84	38	affairs	affair	NOUN
ftr-359	84	39	as	as	SCONJ
ftr-359	84	40	to	to	PART
ftr-359	84	41	keep	keep	VERB
ftr-359	84	42	taxes	taxis	NOUN
ftr-359	84	43	as	as	ADV
ftr-359	84	44	low	low	ADJ
ftr-359	84	45	as	as	ADP
ftr-359	84	46	possible	possible	ADJ
ftr-359	84	47	.	.	PUNCT
ftr-359	85	1	everybody	everybody	PRON
ftr-359	85	2	does	do	VERB
ftr-359	85	3	so	so	ADV
ftr-359	85	4	,	,	PUNCT
ftr-359	85	5	rich	rich	ADJ
ftr-359	85	6	or	or	CCONJ
ftr-359	85	7	poor	poor	ADJ
ftr-359	85	8	and	and	CCONJ
ftr-359	85	9	all	all	PRON
ftr-359	85	10	do	do	VERB
ftr-359	85	11	right	right	NOUN
ftr-359	85	12	,	,	PUNCT
ftr-359	85	13	for	for	SCONJ
ftr-359	85	14	nobody	nobody	PRON
ftr-359	85	15	owes	owe	VERB
ftr-359	85	16	any	any	DET
ftr-359	85	17	public	public	ADJ
ftr-359	85	18	duty	duty	NOUN
ftr-359	85	19	to	to	PART
ftr-359	85	20	pay	pay	VERB
ftr-359	85	21	more	more	ADJ
ftr-359	85	22	than	than	SCONJ
ftr-359	85	23	the	the	DET
ftr-359	85	24	law	law	NOUN
ftr-359	85	25	demands	demand	VERB
ftr-359	85	26	:	:	PUNCT
ftr-359	85	27	taxes	taxis	NOUN
ftr-359	85	28	are	be	AUX
ftr-359	85	29	enforced	enforce	VERB
ftr-359	85	30	exactions	exaction	NOUN
ftr-359	85	31	,	,	PUNCT
ftr-359	85	32	not	not	PART
ftr-359	85	33	voluntary	voluntary	ADJ
ftr-359	85	34	contributions	contribution	NOUN
ftr-359	85	35	.	.	PUNCT
ftr-359	86	1	to	to	PART
ftr-359	86	2	demand	demand	VERB
ftr-359	86	3	more	more	ADJ
ftr-359	86	4	in	in	ADP
ftr-359	86	5	the	the	DET
ftr-359	86	6	name	name	NOUN
ftr-359	86	7	of	of	ADP
ftr-359	86	8	morals	moral	NOUN
ftr-359	86	9	is	be	AUX
ftr-359	86	10	mere	mere	ADJ
ftr-359	86	11	ca	can	AUX
ftr-359	86	12	nt	nt	PRON
ftr-359	86	13	.	.	PUNCT
ftr-359	86	14	”	"	PUNCT
ftr-359	86	15	)	)	PUNCT
ftr-359	86	16	.	.	PUNCT
ftr-359	87	1	15	15	X
ftr-359	87	2	.	.	X
ftr-359	88	1	some	some	PRON
ftr-359	88	2	have	have	AUX
ftr-359	88	3	argued	argue	VERB
ftr-359	88	4	that	that	SCONJ
ftr-359	88	5	a	a	DET
ftr-359	88	6	positive	positive	ADJ
ftr-359	88	7	rule	rule	NOUN
ftr-359	88	8	of	of	ADP
ftr-359	88	9	law	law	NOUN
ftr-359	88	10	should	should	AUX
ftr-359	88	11	be	be	AUX
ftr-359	88	12	adopted	adopt	VERB
ftr-359	88	13	where	where	SCONJ
ftr-359	88	14	the	the	DET
ftr-359	88	15	taxpayer	taxpayer	NOUN
ftr-359	88	16	is	be	AUX
ftr-359	88	17	not	not	PART
ftr-359	88	18	allowed	allow	VERB
ftr-359	88	19	to	to	PART
ftr-359	88	20	benefit	benefit	VERB
ftr-359	88	21	from	from	ADP
ftr-359	88	22	a	a	DET
ftr-359	88	23	mistake	mistake	NOUN
ftr-359	88	24	regardless	regardless	ADV
ftr-359	88	25	of	of	ADP
ftr-359	88	26	the	the	DET
ftr-359	88	27	business	business	NOUN
ftr-359	88	28	purpose	purpose	NOUN
ftr-359	88	29	of	of	ADP
ftr-359	88	30	the	the	DET
ftr-359	88	31	transaction	transaction	NOUN
ftr-359	88	32	.	.	PUNCT
ftr-359	89	1	see	see	VERB
ftr-359	89	2	,	,	PUNCT
ftr-359	89	3	e.g.	e.g.	ADV
ftr-359	89	4	,	,	PUNCT
ftr-359	89	5	marvin	marvin	PROPN
ftr-359	89	6	chirelstein	chirelstein	PROPN
ftr-359	89	7	&	&	CCONJ
ftr-359	89	8	lawrence	lawrence	PROPN
ftr-359	89	9	zelenak	zelenak	PROPN
ftr-359	89	10	,	,	PUNCT
ftr-359	89	11	essay	essay	NOUN
ftr-359	89	12	:	:	PUNCT
ftr-359	89	13	tax	tax	NOUN
ftr-359	89	14	shelters	shelter	NOUN
ftr-359	89	15	and	and	CCONJ
ftr-359	89	16	the	the	DET
ftr-359	89	17	search	search	NOUN
ftr-359	89	18	for	for	ADP
ftr-359	89	19	a	a	DET
ftr-359	89	20	silver	silver	ADJ
ftr-359	89	21	bullet	bullet	NOUN
ftr-359	89	22	,	,	PUNCT
ftr-359	89	23	105	105	NUM
ftr-359	89	24	colum	colum	NOUN
ftr-359	89	25	.	.	PUNCT
ftr-359	90	1	l.	l.	PROPN
ftr-359	90	2	rev	rev	PROPN
ftr-359	90	3	.	.	PROPN
ftr-359	90	4	1939	1939	NUM
ftr-359	90	5	(	(	PUNCT
ftr-359	90	6	2005	2005	NUM
ftr-359	90	7	)	)	PUNCT
ftr-359	90	8	.	.	PUNCT
ftr-359	91	1	416	416	NUM
ftr-359	91	2	florida	florida	PROPN
ftr-359	91	3	tax	tax	NOUN
ftr-359	91	4	review	review	NOUN
ftr-359	91	5	[	[	X
ftr-359	91	6	vol	vol	NOUN
ftr-359	91	7	.	.	PUNCT
ftr-359	92	1	10:6	10:6	NUM
ftr-359	92	2	i.	i.	NOUN
ftr-359	92	3	overview	overview	NOUN
ftr-359	92	4	of	of	ADP
ftr-359	92	5	codified	codify	VERB
ftr-359	92	6	economic	economic	ADJ
ftr-359	92	7	substance	substance	NOUN
ftr-359	92	8	doctrine	doctrine	NOUN
ftr-359	92	9	the	the	DET
ftr-359	92	10	modern	modern	ADJ
ftr-359	92	11	articulation	articulation	NOUN
ftr-359	92	12	of	of	ADP
ftr-359	92	13	the	the	DET
ftr-359	92	14	judicially	judicially	ADV
ftr-359	92	15	-	-	PUNCT
ftr-359	92	16	created	create	VERB
ftr-359	92	17	economic	economic	ADJ
ftr-359	92	18	substance	substance	NOUN
ftr-359	92	19	doctrine	doctrine	NOUN
ftr-359	92	20	traces	trace	VERB
ftr-359	92	21	its	its	PRON
ftr-359	92	22	roots	root	NOUN
ftr-359	92	23	back	back	ADV
ftr-359	92	24	to	to	ADP
ftr-359	92	25	frank	frank	PROPN
ftr-359	92	26	lyon	lyon	PROPN
ftr-359	92	27	co.	co.	PROPN
ftr-359	92	28	v.	v.	PROPN
ftr-359	92	29	united	united	PROPN
ftr-359	92	30	states	states	PROPN
ftr-359	92	31	where	where	SCONJ
ftr-359	92	32	the	the	DET
ftr-359	92	33	court	court	NOUN
ftr-359	92	34	upheld	uphold	VERB
ftr-359	92	35	the	the	DET
ftr-359	92	36	taxpayer	taxpayer	NOUN
ftr-359	92	37	’s	’s	PART
ftr-359	92	38	treatment	treatment	NOUN
ftr-359	92	39	of	of	ADP
ftr-359	92	40	an	an	DET
ftr-359	92	41	early	early	ADJ
ftr-359	92	42	version	version	NOUN
ftr-359	92	43	of	of	ADP
ftr-359	92	44	a	a	DET
ftr-359	92	45	sale	sale	NOUN
ftr-359	92	46	-	-	PUNCT
ftr-359	92	47	in	in	ADP
ftr-359	92	48	/	/	SYM
ftr-359	92	49	leaseout	leaseout	NOUN
ftr-359	92	50	transaction	transaction	NOUN
ftr-359	92	51	,	,	PUNCT
ftr-359	92	52	stating	state	VERB
ftr-359	92	53	as	as	SCONJ
ftr-359	92	54	follows	follow	VERB
ftr-359	92	55	:	:	PUNCT
ftr-359	93	1	[	[	X
ftr-359	93	2	w]here	w]here	X
ftr-359	93	3	,	,	PUNCT
ftr-359	93	4	as	as	ADP
ftr-359	93	5	here	here	ADV
ftr-359	93	6	,	,	PUNCT
ftr-359	93	7	there	there	PRON
ftr-359	93	8	is	be	VERB
ftr-359	93	9	a	a	DET
ftr-359	93	10	genuine	genuine	ADJ
ftr-359	93	11	multiple	multiple	ADJ
ftr-359	93	12	-	-	PUNCT
ftr-359	93	13	party	party	NOUN
ftr-359	93	14	transaction	transaction	NOUN
ftr-359	93	15	with	with	ADP
ftr-359	93	16	economic	economic	ADJ
ftr-359	93	17	substance	substance	NOUN
ftr-359	93	18	which	which	PRON
ftr-359	93	19	is	be	AUX
ftr-359	93	20	compelled	compel	VERB
ftr-359	93	21	or	or	CCONJ
ftr-359	93	22	encouraged	encourage	VERB
ftr-359	93	23	by	by	ADP
ftr-359	93	24	business	business	NOUN
ftr-359	93	25	or	or	CCONJ
ftr-359	93	26	regulatory	regulatory	ADJ
ftr-359	93	27	realities	reality	NOUN
ftr-359	93	28	,	,	PUNCT
ftr-359	93	29	is	be	AUX
ftr-359	93	30	imbued	imbue	VERB
ftr-359	93	31	with	with	ADP
ftr-359	93	32	tax	tax	NOUN
ftr-359	93	33	-	-	PUNCT
ftr-359	93	34	independent	independent	ADJ
ftr-359	93	35	considerations	consideration	NOUN
ftr-359	93	36	,	,	PUNCT
ftr-359	93	37	and	and	CCONJ
ftr-359	93	38	is	be	AUX
ftr-359	93	39	not	not	PART
ftr-359	93	40	shaped	shape	VERB
ftr-359	93	41	solely	solely	ADV
ftr-359	93	42	by	by	ADP
ftr-359	93	43	taxavoidance	taxavoidance	NOUN
ftr-359	93	44	features	feature	NOUN
ftr-359	93	45	that	that	PRON
ftr-359	93	46	have	have	VERB
ftr-359	93	47	meaningless	meaningless	ADJ
ftr-359	93	48	labels	label	NOUN
ftr-359	93	49	attached	attach	VERB
ftr-359	93	50	,	,	PUNCT
ftr-359	93	51	the	the	DET
ftr-359	93	52	government	government	NOUN
ftr-359	93	53	should	should	AUX
ftr-359	93	54	honor	honor	VERB
ftr-359	93	55	the	the	DET
ftr-359	93	56	allocation	allocation	NOUN
ftr-359	93	57	of	of	ADP
ftr-359	93	58	rights	right	NOUN
ftr-359	93	59	and	and	CCONJ
ftr-359	93	60	duties	duty	NOUN
ftr-359	93	61	effectuated	effectuate	VERB
ftr-359	93	62	by	by	ADP
ftr-359	93	63	the	the	DET
ftr-359	93	64	parties.16	parties.16	PROPN
ftr-359	93	65	from	from	ADP
ftr-359	93	66	this	this	DET
ftr-359	93	67	statement	statement	NOUN
ftr-359	93	68	in	in	ADP
ftr-359	93	69	frank	frank	PROPN
ftr-359	93	70	lyons	lyons	PROPN
ftr-359	93	71	,	,	PUNCT
ftr-359	93	72	the	the	DET
ftr-359	93	73	courts	court	NOUN
ftr-359	93	74	in	in	ADP
ftr-359	93	75	subsequent	subsequent	ADJ
ftr-359	93	76	cases	case	NOUN
ftr-359	93	77	developed	develop	VERB
ftr-359	93	78	several	several	ADJ
ftr-359	93	79	different	different	ADJ
ftr-359	93	80	formulations	formulation	NOUN
ftr-359	93	81	of	of	ADP
ftr-359	93	82	the	the	DET
ftr-359	93	83	economic	economic	ADJ
ftr-359	93	84	substance	substance	NOUN
ftr-359	93	85	doctrine	doctrine	NOUN
ftr-359	93	86	.	.	PUNCT
ftr-359	94	1	under	under	ADP
ftr-359	94	2	one	one	NUM
ftr-359	94	3	formulation	formulation	NOUN
ftr-359	94	4	,	,	PUNCT
ftr-359	94	5	the	the	DET
ftr-359	94	6	so	so	ADV
ftr-359	94	7	-	-	PUNCT
ftr-359	94	8	called	call	VERB
ftr-359	94	9	“	"	PUNCT
ftr-359	94	10	conjunctive	conjunctive	ADJ
ftr-359	94	11	test	test	NOUN
ftr-359	94	12	,	,	PUNCT
ftr-359	94	13	”	"	PUNCT
ftr-359	94	14	the	the	DET
ftr-359	94	15	courts	court	NOUN
ftr-359	94	16	would	would	AUX
ftr-359	94	17	apply	apply	VERB
ftr-359	94	18	the	the	DET
ftr-359	94	19	economic	economic	ADJ
ftr-359	94	20	substance	substance	NOUN
ftr-359	94	21	doctrine	doctrine	NOUN
ftr-359	94	22	only	only	ADV
ftr-359	94	23	when	when	SCONJ
ftr-359	94	24	a	a	DET
ftr-359	94	25	transaction	transaction	NOUN
ftr-359	94	26	had	have	VERB
ftr-359	94	27	both	both	CCONJ
ftr-359	94	28	(	(	PUNCT
ftr-359	94	29	1	1	X
ftr-359	94	30	)	)	PUNCT
ftr-359	94	31	economic	economic	ADJ
ftr-359	94	32	substance	substance	NOUN
ftr-359	94	33	and	and	CCONJ
ftr-359	94	34	(	(	PUNCT
ftr-359	94	35	2	2	X
ftr-359	94	36	)	)	PUNCT
ftr-359	94	37	a	a	DET
ftr-359	94	38	non	non	ADJ
ftr-359	94	39	-	-	ADJ
ftr-359	94	40	tax	tax	ADJ
ftr-359	94	41	business	business	NOUN
ftr-359	94	42	purpose.17	purpose.17	PROPN
ftr-359	94	43	under	under	ADP
ftr-359	94	44	a	a	DET
ftr-359	94	45	second	second	ADJ
ftr-359	94	46	formulation	formulation	NOUN
ftr-359	94	47	of	of	ADP
ftr-359	94	48	the	the	DET
ftr-359	94	49	economic	economic	ADJ
ftr-359	94	50	substance	substance	NOUN
ftr-359	94	51	doctrine	doctrine	NOUN
ftr-359	94	52	,	,	PUNCT
ftr-359	94	53	the	the	DET
ftr-359	94	54	so	so	ADV
ftr-359	94	55	-	-	PUNCT
ftr-359	94	56	called	call	VERB
ftr-359	94	57	“	"	PUNCT
ftr-359	94	58	disjunctive	disjunctive	ADJ
ftr-359	94	59	test	test	NOUN
ftr-359	94	60	,	,	PUNCT
ftr-359	94	61	”	"	PUNCT
ftr-359	94	62	the	the	DET
ftr-359	94	63	courts	court	NOUN
ftr-359	94	64	would	would	AUX
ftr-359	94	65	apply	apply	VERB
ftr-359	94	66	the	the	DET
ftr-359	94	67	economic	economic	ADJ
ftr-359	94	68	substance	substance	NOUN
ftr-359	94	69	doctrine	doctrine	NOUN
ftr-359	94	70	only	only	ADV
ftr-359	94	71	when	when	SCONJ
ftr-359	94	72	a	a	DET
ftr-359	94	73	transaction	transaction	NOUN
ftr-359	94	74	did	do	AUX
ftr-359	94	75	not	not	PART
ftr-359	94	76	have	have	VERB
ftr-359	94	77	either	either	CCONJ
ftr-359	94	78	(	(	PUNCT
ftr-359	94	79	1	1	X
ftr-359	94	80	)	)	PUNCT
ftr-359	94	81	economic	economic	ADJ
ftr-359	94	82	substance	substance	NOUN
ftr-359	94	83	or	or	CCONJ
ftr-359	94	84	(	(	PUNCT
ftr-359	94	85	2	2	X
ftr-359	94	86	)	)	PUNCT
ftr-359	94	87	a	a	DET
ftr-359	94	88	non	non	ADJ
ftr-359	94	89	-	-	ADJ
ftr-359	94	90	tax	tax	ADJ
ftr-359	94	91	business	business	NOUN
ftr-359	94	92	purpose.18	purpose.18	NOUN
ftr-359	94	93	yet	yet	ADV
ftr-359	94	94	a	a	DET
ftr-359	94	95	third	third	ADJ
ftr-359	94	96	formulation	formulation	NOUN
ftr-359	94	97	of	of	ADP
ftr-359	94	98	the	the	DET
ftr-359	94	99	economic	economic	ADJ
ftr-359	94	100	substance	substance	NOUN
ftr-359	94	101	doctrine	doctrine	NOUN
ftr-359	94	102	appeared	appear	VERB
ftr-359	94	103	in	in	ADP
ftr-359	94	104	acm	acm	PROPN
ftr-359	94	105	partnership	partnership	PROPN
ftr-359	94	106	v.	v.	PROPN
ftr-359	94	107	commissioner	commissioner	PROPN
ftr-359	94	108	,	,	PUNCT
ftr-359	94	109	where	where	SCONJ
ftr-359	94	110	the	the	DET
ftr-359	94	111	court	court	NOUN
ftr-359	94	112	concluded	conclude	VERB
ftr-359	94	113	that	that	SCONJ
ftr-359	94	114	“	"	PUNCT
ftr-359	94	115	these	these	DET
ftr-359	94	116	distinct	distinct	ADJ
ftr-359	94	117	aspects	aspect	NOUN
ftr-359	94	118	of	of	ADP
ftr-359	94	119	the	the	DET
ftr-359	94	120	economic	economic	ADJ
ftr-359	94	121	sham	sham	ADJ
ftr-359	94	122	inquiry	inquiry	NOUN
ftr-359	94	123	do	do	AUX
ftr-359	94	124	not	not	PART
ftr-359	94	125	constitute	constitute	VERB
ftr-359	94	126	discrete	discrete	ADJ
ftr-359	94	127	prongs	prong	NOUN
ftr-359	94	128	of	of	ADP
ftr-359	94	129	a	a	DET
ftr-359	94	130	‘	'	PUNCT
ftr-359	94	131	rigid	rigid	ADJ
ftr-359	94	132	two	two	NUM
ftr-359	94	133	-	-	PUNCT
ftr-359	94	134	step	step	NOUN
ftr-359	94	135	analysis	analysis	NOUN
ftr-359	94	136	,	,	PUNCT
ftr-359	94	137	’	'	PUNCT
ftr-359	94	138	but	but	CCONJ
ftr-359	94	139	rather	rather	ADV
ftr-359	94	140	represent	represent	VERB
ftr-359	94	141	related	related	ADJ
ftr-359	94	142	factors	factor	NOUN
ftr-359	94	143	both	both	PRON
ftr-359	94	144	of	of	ADP
ftr-359	94	145	which	which	PRON
ftr-359	94	146	inform	inform	VERB
ftr-359	94	147	the	the	DET
ftr-359	94	148	analysis	analysis	NOUN
ftr-359	94	149	of	of	ADP
ftr-359	94	150	whether	whether	SCONJ
ftr-359	94	151	the	the	DET
ftr-359	94	152	transaction	transaction	NOUN
ftr-359	94	153	had	have	AUX
ftr-359	94	154	sufficient	sufficient	ADJ
ftr-359	94	155	substance	substance	NOUN
ftr-359	94	156	,	,	PUNCT
ftr-359	94	157	apart	apart	ADV
ftr-359	94	158	from	from	ADP
ftr-359	94	159	its	its	PRON
ftr-359	94	160	tax	tax	NOUN
ftr-359	94	161	consequences	consequence	NOUN
ftr-359	94	162	,	,	PUNCT
ftr-359	94	163	to	to	PART
ftr-359	94	164	be	be	AUX
ftr-359	94	165	respected	respect	VERB
ftr-359	94	166	for	for	ADP
ftr-359	94	167	tax	tax	NOUN
ftr-359	94	168	purposes	purpose	NOUN
ftr-359	94	169	.	.	PUNCT
ftr-359	95	1	”19	”19	PUNCT
ftr-359	95	2	thus	thus	ADV
ftr-359	95	3	,	,	PUNCT
ftr-359	95	4	as	as	ADP
ftr-359	95	5	a	a	DET
ftr-359	95	6	result	result	NOUN
ftr-359	95	7	of	of	ADP
ftr-359	95	8	these	these	DET
ftr-359	95	9	various	various	ADJ
ftr-359	95	10	opinions	opinion	NOUN
ftr-359	95	11	,	,	PUNCT
ftr-359	95	12	the	the	DET
ftr-359	95	13	legislative	legislative	ADJ
ftr-359	95	14	history	history	NOUN
ftr-359	95	15	indicates	indicate	VERB
ftr-359	95	16	that	that	SCONJ
ftr-359	95	17	congress	congress	PROPN
ftr-359	95	18	was	be	AUX
ftr-359	95	19	concerned	concerned	ADJ
ftr-359	95	20	that	that	SCONJ
ftr-359	95	21	these	these	DET
ftr-359	95	22	divergent	divergent	ADJ
ftr-359	95	23	articulations	articulation	NOUN
ftr-359	95	24	created	create	VERB
ftr-359	95	25	confusion	confusion	NOUN
ftr-359	95	26	over	over	ADP
ftr-359	95	27	the	the	DET
ftr-359	95	28	manner	manner	NOUN
ftr-359	95	29	in	in	ADP
ftr-359	95	30	which	which	PRON
ftr-359	95	31	the	the	DET
ftr-359	95	32	economic	economic	ADJ
ftr-359	95	33	substance	substance	NOUN
ftr-359	95	34	doctrine	doctrine	NOUN
ftr-359	95	35	should	should	AUX
ftr-359	95	36	be	be	AUX
ftr-359	95	37	applied.20	applied.20	NOUN
ftr-359	95	38	notwithstanding	notwithstanding	ADP
ftr-359	95	39	this	this	DET
ftr-359	95	40	congressional	congressional	ADJ
ftr-359	95	41	16	16	NUM
ftr-359	95	42	.	.	PUNCT
ftr-359	96	1	frank	frank	PROPN
ftr-359	96	2	lyon	lyon	PROPN
ftr-359	96	3	co.	co.	PROPN
ftr-359	96	4	v.	v.	PROPN
ftr-359	96	5	united	united	PROPN
ftr-359	96	6	states	states	PROPN
ftr-359	96	7	,	,	PUNCT
ftr-359	96	8	435	435	NUM
ftr-359	96	9	u.s	u.s	PROPN
ftr-359	96	10	.	.	PROPN
ftr-359	96	11	561	561	NUM
ftr-359	96	12	,	,	PUNCT
ftr-359	96	13	583	583	NUM
ftr-359	96	14	-	-	SYM
ftr-359	96	15	84	84	NUM
ftr-359	96	16	(	(	PUNCT
ftr-359	96	17	1978	1978	NUM
ftr-359	96	18	)	)	PUNCT
ftr-359	96	19	.	.	PUNCT
ftr-359	97	1	17	17	NUM
ftr-359	97	2	.	.	X
ftr-359	98	1	see	see	VERB
ftr-359	98	2	,	,	PUNCT
ftr-359	98	3	e.g.	e.g.	ADV
ftr-359	98	4	,	,	PUNCT
ftr-359	98	5	klamath	klamath	PROPN
ftr-359	98	6	strategic	strategic	ADJ
ftr-359	98	7	inv	inv	PROPN
ftr-359	98	8	.	.	PUNCT
ftr-359	99	1	fund	fund	PROPN
ftr-359	99	2	v.	v.	PROPN
ftr-359	99	3	united	united	PROPN
ftr-359	99	4	states	states	PROPN
ftr-359	99	5	,	,	PUNCT
ftr-359	99	6	568	568	NUM
ftr-359	99	7	f.3d	f.3d	NUM
ftr-359	99	8	537	537	NUM
ftr-359	99	9	(	(	PUNCT
ftr-359	99	10	5th	5th	ADJ
ftr-359	99	11	cir	cir	NOUN
ftr-359	99	12	.	.	PUNCT
ftr-359	99	13	2009	2009	NUM
ftr-359	99	14	)	)	PUNCT
ftr-359	99	15	;	;	PUNCT
ftr-359	99	16	pasternak	pasternak	PROPN
ftr-359	99	17	v.	v.	PROPN
ftr-359	99	18	commissioner	commissioner	PROPN
ftr-359	99	19	,	,	PUNCT
ftr-359	99	20	990	990	NUM
ftr-359	99	21	f.2d	f.2d	ADP
ftr-359	99	22	893	893	NUM
ftr-359	99	23	,	,	PUNCT
ftr-359	99	24	898	898	NUM
ftr-359	99	25	(	(	PUNCT
ftr-359	99	26	6th	6th	ADJ
ftr-359	99	27	cir	cir	NOUN
ftr-359	99	28	.	.	PUNCT
ftr-359	99	29	1993	1993	NUM
ftr-359	99	30	)	)	PUNCT
ftr-359	99	31	;	;	PUNCT
ftr-359	99	32	james	james	PROPN
ftr-359	99	33	v.	v.	PROPN
ftr-359	99	34	commissioner	commissioner	PROPN
ftr-359	99	35	,	,	PUNCT
ftr-359	99	36	899	899	NUM
ftr-359	99	37	f.2d	f.2d	X
ftr-359	99	38	905	905	NUM
ftr-359	99	39	(	(	PUNCT
ftr-359	99	40	10th	10th	ADJ
ftr-359	99	41	cir	cir	NOUN
ftr-359	99	42	.	.	PROPN
ftr-359	99	43	1990	1990	NUM
ftr-359	99	44	)	)	PUNCT
ftr-359	99	45	;	;	PUNCT
ftr-359	99	46	new	new	ADJ
ftr-359	99	47	phoenix	phoenix	PROPN
ftr-359	99	48	sunrise	sunrise	PROPN
ftr-359	99	49	corp	corp	PROPN
ftr-359	99	50	.	.	PROPN
ftr-359	100	1	v.	v.	PROPN
ftr-359	100	2	commissioner	commissioner	PROPN
ftr-359	100	3	,	,	PUNCT
ftr-359	100	4	132	132	NUM
ftr-359	100	5	t.c	t.c	PROPN
ftr-359	100	6	161	161	NUM
ftr-359	100	7	(	(	PUNCT
ftr-359	100	8	2009	2009	NUM
ftr-359	100	9	)	)	PUNCT
ftr-359	100	10	;	;	PUNCT
ftr-359	100	11	coltec	coltec	ADJ
ftr-359	100	12	indus	indus	NOUN
ftr-359	100	13	.	.	PUNCT
ftr-359	100	14	,	,	PUNCT
ftr-359	100	15	inc	inc	PROPN
ftr-359	100	16	.	.	PROPN
ftr-359	100	17	v.	v.	PROPN
ftr-359	100	18	united	united	PROPN
ftr-359	100	19	states	states	PROPN
ftr-359	100	20	,	,	PUNCT
ftr-359	101	1	454	454	NUM
ftr-359	101	2	f.3d	f.3d	NUM
ftr-359	101	3	1340	1340	NUM
ftr-359	101	4	(	(	PUNCT
ftr-359	101	5	fed	fed	PROPN
ftr-359	101	6	.	.	PUNCT
ftr-359	101	7	cir	cir	PROPN
ftr-359	101	8	.	.	PUNCT
ftr-359	101	9	2006	2006	NUM
ftr-359	101	10	)	)	PUNCT
ftr-359	101	11	.	.	PUNCT
ftr-359	102	1	18	18	NUM
ftr-359	102	2	.	.	PUNCT
ftr-359	103	1	see	see	VERB
ftr-359	103	2	ies	ies	PROPN
ftr-359	103	3	indus	indus	PROPN
ftr-359	103	4	.	.	PUNCT
ftr-359	104	1	v.	v.	PROPN
ftr-359	104	2	united	united	PROPN
ftr-359	104	3	states	states	PROPN
ftr-359	104	4	,	,	PUNCT
ftr-359	104	5	253	253	NUM
ftr-359	104	6	f.3d	f.3d	NUM
ftr-359	104	7	350	350	NUM
ftr-359	104	8	,	,	PUNCT
ftr-359	104	9	358	358	NUM
ftr-359	104	10	(	(	PUNCT
ftr-359	104	11	8th	8th	ADJ
ftr-359	104	12	cir	cir	NOUN
ftr-359	104	13	.	.	PUNCT
ftr-359	104	14	2001	2001	NUM
ftr-359	104	15	)	)	PUNCT
ftr-359	104	16	;	;	PUNCT
ftr-359	104	17	rice	rice	PROPN
ftr-359	104	18	’s	’s	PART
ftr-359	104	19	toyota	toyota	PROPN
ftr-359	104	20	world	world	PROPN
ftr-359	104	21	,	,	PUNCT
ftr-359	104	22	inc	inc	PROPN
ftr-359	104	23	.	.	PROPN
ftr-359	105	1	v.	v.	PROPN
ftr-359	105	2	commissioner	commissioner	PROPN
ftr-359	105	3	,	,	PUNCT
ftr-359	105	4	752	752	NUM
ftr-359	105	5	f.2d	f.2d	SYM
ftr-359	105	6	89	89	NUM
ftr-359	105	7	(	(	PUNCT
ftr-359	105	8	4th	4th	ADJ
ftr-359	105	9	cir	cir	NOUN
ftr-359	105	10	.	.	PUNCT
ftr-359	105	11	1985	1985	NUM
ftr-359	105	12	)	)	PUNCT
ftr-359	105	13	.	.	PUNCT
ftr-359	106	1	19	19	NUM
ftr-359	106	2	.	.	NOUN
ftr-359	106	3	acm	acm	PROPN
ftr-359	106	4	p’ship	p’ship	PROPN
ftr-359	106	5	v.	v.	PROPN
ftr-359	106	6	commissioner	commissioner	PROPN
ftr-359	106	7	,	,	PUNCT
ftr-359	106	8	157	157	NUM
ftr-359	106	9	f.3d	f.3d	NUM
ftr-359	106	10	231	231	NUM
ftr-359	106	11	,	,	PUNCT
ftr-359	106	12	247	247	NUM
ftr-359	106	13	(	(	PUNCT
ftr-359	106	14	3d	3d	NOUN
ftr-359	106	15	.	.	PUNCT
ftr-359	107	1	cir	cir	PROPN
ftr-359	107	2	.	.	PUNCT
ftr-359	108	1	1998	1998	NUM
ftr-359	108	2	)	)	PUNCT
ftr-359	108	3	.	.	PUNCT
ftr-359	109	1	20	20	NUM
ftr-359	109	2	.	.	X
ftr-359	109	3	staff	staff	NOUN
ftr-359	109	4	of	of	ADP
ftr-359	109	5	joint	joint	ADJ
ftr-359	109	6	comm	comm	NOUN
ftr-359	109	7	.	.	PUNCT
ftr-359	110	1	on	on	ADP
ftr-359	110	2	taxation	taxation	NOUN
ftr-359	110	3	,	,	PUNCT
ftr-359	110	4	111th	111th	ADJ
ftr-359	110	5	cong	cong	NOUN
ftr-359	110	6	.	.	PUNCT
ftr-359	111	1	,	,	PUNCT
ftr-359	111	2	description	description	NOUN
ftr-359	111	3	of	of	ADP
ftr-359	111	4	revenue	revenue	NOUN
ftr-359	111	5	provisions	provision	NOUN
ftr-359	111	6	contained	contain	VERB
ftr-359	111	7	in	in	ADP
ftr-359	111	8	the	the	DET
ftr-359	111	9	president	president	NOUN
ftr-359	111	10	’s	’s	PART
ftr-359	111	11	fiscal	fiscal	ADJ
ftr-359	111	12	2010	2010	NUM
ftr-359	111	13	budget	budget	NOUN
ftr-359	111	14	proposal	proposal	NOUN
ftr-359	111	15	part	part	NOUN
ftr-359	111	16	two	two	NUM
ftr-359	111	17	:	:	PUNCT
ftr-359	111	18	2010	2010	NUM
ftr-359	111	19	]	]	X
ftr-359	111	20	economic	economic	ADJ
ftr-359	111	21	substance	substance	NOUN
ftr-359	111	22	doctrine	doctrine	VERB
ftr-359	111	23	417	417	NUM
ftr-359	111	24	concern	concern	NOUN
ftr-359	111	25	,	,	PUNCT
ftr-359	111	26	it	it	PRON
ftr-359	111	27	is	be	AUX
ftr-359	111	28	unclear	unclear	ADJ
ftr-359	111	29	whether	whether	SCONJ
ftr-359	111	30	these	these	DET
ftr-359	111	31	divergent	divergent	ADJ
ftr-359	111	32	formulations	formulation	NOUN
ftr-359	111	33	of	of	ADP
ftr-359	111	34	the	the	DET
ftr-359	111	35	economic	economic	ADJ
ftr-359	111	36	substance	substance	NOUN
ftr-359	111	37	doctrine	doctrine	NOUN
ftr-359	111	38	resulted	result	VERB
ftr-359	111	39	in	in	ADP
ftr-359	111	40	any	any	DET
ftr-359	111	41	actual	actual	ADJ
ftr-359	111	42	conflict	conflict	NOUN
ftr-359	111	43	in	in	ADP
ftr-359	111	44	the	the	DET
ftr-359	111	45	decided	decide	VERB
ftr-359	111	46	cases.21	cases.21	NOUN
ftr-359	111	47	the	the	DET
ftr-359	111	48	courts	court	NOUN
ftr-359	111	49	had	have	AUX
ftr-359	111	50	also	also	ADV
ftr-359	111	51	differed	differ	VERB
ftr-359	111	52	with	with	ADP
ftr-359	111	53	respect	respect	NOUN
ftr-359	111	54	to	to	ADP
ftr-359	111	55	the	the	DET
ftr-359	111	56	nature	nature	NOUN
ftr-359	111	57	of	of	ADP
ftr-359	111	58	the	the	DET
ftr-359	111	59	non	non	ADJ
ftr-359	111	60	-	-	ADJ
ftr-359	111	61	tax	tax	ADJ
ftr-359	111	62	economic	economic	ADJ
ftr-359	111	63	benefit	benefit	NOUN
ftr-359	111	64	a	a	DET
ftr-359	111	65	taxpayer	taxpayer	NOUN
ftr-359	111	66	was	be	AUX
ftr-359	111	67	required	require	VERB
ftr-359	111	68	to	to	PART
ftr-359	111	69	establish	establish	VERB
ftr-359	111	70	in	in	ADP
ftr-359	111	71	order	order	NOUN
ftr-359	111	72	to	to	PART
ftr-359	111	73	withstand	withstand	VERB
ftr-359	111	74	an	an	DET
ftr-359	111	75	economic	economic	ADJ
ftr-359	111	76	substance	substance	NOUN
ftr-359	111	77	challenge	challenge	NOUN
ftr-359	111	78	.	.	PUNCT
ftr-359	112	1	some	some	DET
ftr-359	112	2	courts	court	NOUN
ftr-359	112	3	required	require	VERB
ftr-359	112	4	merely	merely	ADV
ftr-359	112	5	that	that	SCONJ
ftr-359	112	6	a	a	DET
ftr-359	112	7	potential	potential	ADJ
ftr-359	112	8	economic	economic	ADJ
ftr-359	112	9	profit	profit	NOUN
ftr-359	112	10	exist	exist	VERB
ftr-359	112	11	in	in	ADP
ftr-359	112	12	order	order	NOUN
ftr-359	112	13	for	for	ADP
ftr-359	112	14	a	a	DET
ftr-359	112	15	transaction	transaction	NOUN
ftr-359	112	16	to	to	PART
ftr-359	112	17	withstand	withstand	VERB
ftr-359	112	18	challenge	challenge	NOUN
ftr-359	112	19	under	under	ADP
ftr-359	112	20	the	the	DET
ftr-359	112	21	economic	economic	ADJ
ftr-359	112	22	substance	substance	NOUN
ftr-359	112	23	doctrine.22	doctrine.22	NOUN
ftr-359	112	24	other	other	ADJ
ftr-359	112	25	courts	court	NOUN
ftr-359	112	26	applied	apply	VERB
ftr-359	112	27	the	the	DET
ftr-359	112	28	economic	economic	ADJ
ftr-359	112	29	substance	substance	NOUN
ftr-359	112	30	doctrine	doctrine	NOUN
ftr-359	112	31	to	to	PART
ftr-359	112	32	disallow	disallow	VERB
ftr-359	112	33	tax	tax	NOUN
ftr-359	112	34	benefits	benefit	NOUN
ftr-359	112	35	unless	unless	SCONJ
ftr-359	112	36	the	the	DET
ftr-359	112	37	economic	economic	ADJ
ftr-359	112	38	profit	profit	NOUN
ftr-359	112	39	potential	potential	NOUN
ftr-359	112	40	were	be	AUX
ftr-359	112	41	more	more	ADJ
ftr-359	112	42	than	than	ADP
ftr-359	112	43	insignificant	insignificant	ADJ
ftr-359	112	44	in	in	ADP
ftr-359	112	45	comparison	comparison	NOUN
ftr-359	112	46	to	to	ADP
ftr-359	112	47	the	the	DET
ftr-359	112	48	tax	tax	NOUN
ftr-359	112	49	benefits	benefit	NOUN
ftr-359	112	50	of	of	ADP
ftr-359	112	51	the	the	DET
ftr-359	112	52	transaction.23	transaction.23	PROPN
ftr-359	112	53	yet	yet	CCONJ
ftr-359	112	54	other	other	ADJ
ftr-359	112	55	courts	court	NOUN
ftr-359	112	56	asked	ask	VERB
ftr-359	112	57	whether	whether	SCONJ
ftr-359	112	58	a	a	DET
ftr-359	112	59	stated	state	VERB
ftr-359	112	60	business	business	NOUN
ftr-359	112	61	benefit	benefit	NOUN
ftr-359	112	62	—	—	PUNCT
ftr-359	112	63	for	for	ADP
ftr-359	112	64	example	example	NOUN
ftr-359	112	65	,	,	PUNCT
ftr-359	112	66	cost	cost	NOUN
ftr-359	112	67	reduction	reduction	NOUN
ftr-359	112	68	,	,	PUNCT
ftr-359	112	69	as	as	SCONJ
ftr-359	112	70	opposed	oppose	VERB
ftr-359	112	71	to	to	ADP
ftr-359	112	72	profit	profit	NOUN
ftr-359	112	73	-	-	PUNCT
ftr-359	112	74	seeking	seeking	NOUN
ftr-359	112	75	—	—	PUNCT
ftr-359	112	76	of	of	ADP
ftr-359	112	77	a	a	DET
ftr-359	112	78	particular	particular	ADJ
ftr-359	112	79	transaction	transaction	NOUN
ftr-359	112	80	was	be	AUX
ftr-359	112	81	actually	actually	ADV
ftr-359	112	82	obtained	obtain	VERB
ftr-359	112	83	through	through	ADP
ftr-359	112	84	the	the	DET
ftr-359	112	85	transaction	transaction	NOUN
ftr-359	112	86	in	in	ADP
ftr-359	112	87	question.24	question.24	NOUN
ftr-359	112	88	finally	finally	ADV
ftr-359	112	89	,	,	PUNCT
ftr-359	112	90	some	some	DET
ftr-359	112	91	courts	court	NOUN
ftr-359	112	92	have	have	AUX
ftr-359	112	93	considered	consider	VERB
ftr-359	112	94	,	,	PUNCT
ftr-359	112	95	but	but	CCONJ
ftr-359	112	96	ultimately	ultimately	ADV
ftr-359	112	97	rejected	reject	VERB
ftr-359	112	98	,	,	PUNCT
ftr-359	112	99	bootstrap	bootstrap	NOUN
ftr-359	112	100	arguments	argument	NOUN
ftr-359	112	101	that	that	SCONJ
ftr-359	112	102	a	a	DET
ftr-359	112	103	tax	tax	NOUN
ftr-359	112	104	benefit	benefit	NOUN
ftr-359	112	105	can	can	AUX
ftr-359	112	106	create	create	VERB
ftr-359	112	107	a	a	DET
ftr-359	112	108	valid	valid	ADJ
ftr-359	112	109	business	business	NOUN
ftr-359	112	110	purpose	purpose	NOUN
ftr-359	112	111	when	when	SCONJ
ftr-359	112	112	the	the	DET
ftr-359	112	113	tax	tax	NOUN
ftr-359	112	114	benefits	benefit	NOUN
ftr-359	112	115	increase	increase	VERB
ftr-359	112	116	the	the	DET
ftr-359	112	117	company	company	NOUN
ftr-359	112	118	’s	’s	PART
ftr-359	112	119	stock	stock	NOUN
ftr-359	112	120	price.25	price.25	NOUN
ftr-359	112	121	with	with	ADP
ftr-359	112	122	this	this	DET
ftr-359	112	123	backdrop	backdrop	NOUN
ftr-359	112	124	in	in	ADP
ftr-359	112	125	mind	mind	NOUN
ftr-359	112	126	,	,	PUNCT
ftr-359	112	127	congress	congress	PROPN
ftr-359	112	128	decided	decide	VERB
ftr-359	112	129	to	to	PART
ftr-359	112	130	codify	codify	VERB
ftr-359	112	131	the	the	DET
ftr-359	112	132	economic	economic	ADJ
ftr-359	112	133	substance	substance	NOUN
ftr-359	112	134	doctrine	doctrine	NOUN
ftr-359	112	135	in	in	ADP
ftr-359	112	136	order	order	NOUN
ftr-359	112	137	to	to	PART
ftr-359	112	138	achieve	achieve	VERB
ftr-359	112	139	a	a	DET
ftr-359	112	140	number	number	NOUN
ftr-359	112	141	of	of	ADP
ftr-359	112	142	objectives	objective	NOUN
ftr-359	112	143	.	.	PUNCT
ftr-359	113	1	first	first	ADV
ftr-359	113	2	,	,	PUNCT
ftr-359	113	3	congress	congress	PROPN
ftr-359	113	4	was	be	AUX
ftr-359	113	5	concerned	concern	VERB
ftr-359	113	6	that	that	SCONJ
ftr-359	113	7	divergent	divergent	ADJ
ftr-359	113	8	articulations	articulation	NOUN
ftr-359	113	9	of	of	ADP
ftr-359	113	10	the	the	DET
ftr-359	113	11	economic	economic	ADJ
ftr-359	113	12	substance	substance	NOUN
ftr-359	113	13	doctrine	doctrine	NOUN
ftr-359	113	14	had	have	AUX
ftr-359	113	15	led	lead	VERB
ftr-359	113	16	to	to	ADP
ftr-359	113	17	an	an	DET
ftr-359	113	18	uneven	uneven	ADJ
ftr-359	113	19	application	application	NOUN
ftr-359	113	20	of	of	ADP
ftr-359	113	21	this	this	DET
ftr-359	113	22	doctrine.26	doctrine.26	ADJ
ftr-359	113	23	business	business	NOUN
ftr-359	113	24	tax	tax	NOUN
ftr-359	113	25	provisions	provision	NOUN
ftr-359	113	26	,	,	PUNCT
ftr-359	113	27	at	at	ADP
ftr-359	113	28	36	36	NUM
ftr-359	113	29	-	-	SYM
ftr-359	113	30	37	37	NUM
ftr-359	113	31	(	(	PUNCT
ftr-359	113	32	2009	2009	NUM
ftr-359	113	33	)	)	PUNCT
ftr-359	113	34	;	;	PUNCT
ftr-359	114	1	joint	joint	ADJ
ftr-359	114	2	comm	comm	NOUN
ftr-359	114	3	.	.	PUNCT
ftr-359	115	1	technical	technical	ADJ
ftr-359	115	2	explanation	explanation	PROPN
ftr-359	115	3	,	,	PUNCT
ftr-359	115	4	supra	supra	PROPN
ftr-359	115	5	note	note	NOUN
ftr-359	115	6	3	3	NUM
ftr-359	115	7	,	,	PUNCT
ftr-359	115	8	at	at	ADP
ftr-359	115	9	143	143	NUM
ftr-359	115	10	-	-	SYM
ftr-359	115	11	44	44	NUM
ftr-359	115	12	.	.	PUNCT
ftr-359	115	13	21	21	NUM
ftr-359	115	14	.	.	PUNCT
ftr-359	116	1	see	see	VERB
ftr-359	116	2	,	,	PUNCT
ftr-359	116	3	e.g.	e.g.	ADV
ftr-359	116	4	,	,	PUNCT
ftr-359	116	5	rose	rise	VERB
ftr-359	116	6	v.	v.	ADP
ftr-359	116	7	commissioner	commissioner	NOUN
ftr-359	116	8	,	,	PUNCT
ftr-359	116	9	868	868	NUM
ftr-359	116	10	f.2d	f.2d	SYM
ftr-359	116	11	851	851	NUM
ftr-359	116	12	,	,	PUNCT
ftr-359	116	13	853	853	NUM
ftr-359	116	14	(	(	PUNCT
ftr-359	116	15	6th	6th	ADJ
ftr-359	116	16	cir	cir	NOUN
ftr-359	116	17	.	.	PROPN
ftr-359	116	18	1989	1989	NUM
ftr-359	116	19	)	)	PUNCT
ftr-359	116	20	(	(	PUNCT
ftr-359	116	21	“	"	PUNCT
ftr-359	116	22	this	this	DET
ftr-359	116	23	court	court	NOUN
ftr-359	116	24	will	will	AUX
ftr-359	116	25	not	not	PART
ftr-359	116	26	inquire	inquire	VERB
ftr-359	116	27	into	into	ADP
ftr-359	116	28	whether	whether	SCONJ
ftr-359	116	29	a	a	DET
ftr-359	116	30	transaction	transaction	NOUN
ftr-359	116	31	’s	’s	PART
ftr-359	116	32	primary	primary	ADJ
ftr-359	116	33	objective	objective	NOUN
ftr-359	116	34	was	be	AUX
ftr-359	116	35	for	for	ADP
ftr-359	116	36	the	the	DET
ftr-359	116	37	production	production	NOUN
ftr-359	116	38	of	of	ADP
ftr-359	116	39	income	income	NOUN
ftr-359	116	40	or	or	CCONJ
ftr-359	116	41	to	to	PART
ftr-359	116	42	make	make	VERB
ftr-359	116	43	a	a	DET
ftr-359	116	44	profit	profit	NOUN
ftr-359	116	45	,	,	PUNCT
ftr-359	116	46	until	until	SCONJ
ftr-359	116	47	it	it	PRON
ftr-359	116	48	determines	determine	VERB
ftr-359	116	49	that	that	SCONJ
ftr-359	116	50	the	the	DET
ftr-359	116	51	transaction	transaction	NOUN
ftr-359	116	52	is	be	AUX
ftr-359	116	53	bona	bona	ADJ
ftr-359	116	54	fide	fide	ADJ
ftr-359	116	55	and	and	CCONJ
ftr-359	116	56	not	not	PART
ftr-359	116	57	a	a	DET
ftr-359	116	58	sham	sham	NOUN
ftr-359	116	59	.	.	PUNCT
ftr-359	116	60	”	"	PUNCT
ftr-359	116	61	)	)	PUNCT
ftr-359	116	62	;	;	PUNCT
ftr-359	116	63	kirchman	kirchman	PROPN
ftr-359	116	64	v.	v.	PROPN
ftr-359	116	65	commissioner	commissioner	PROPN
ftr-359	116	66	,	,	PUNCT
ftr-359	116	67	862	862	NUM
ftr-359	116	68	f.2d	f.2d	NOUN
ftr-359	116	69	1486	1486	NUM
ftr-359	116	70	,	,	PUNCT
ftr-359	116	71	1492	1492	NUM
ftr-359	116	72	(	(	PUNCT
ftr-359	116	73	11th	11th	ADJ
ftr-359	116	74	cir	cir	NOUN
ftr-359	116	75	.	.	PROPN
ftr-359	116	76	1989	1989	NUM
ftr-359	116	77	)	)	PUNCT
ftr-359	116	78	(	(	PUNCT
ftr-359	116	79	“	"	PUNCT
ftr-359	116	80	once	once	ADV
ftr-359	116	81	a	a	DET
ftr-359	116	82	court	court	NOUN
ftr-359	116	83	determines	determine	VERB
ftr-359	116	84	a	a	DET
ftr-359	116	85	transaction	transaction	NOUN
ftr-359	116	86	is	be	AUX
ftr-359	116	87	a	a	DET
ftr-359	116	88	sham	sham	NOUN
ftr-359	116	89	,	,	PUNCT
ftr-359	116	90	no	no	DET
ftr-359	116	91	further	further	ADJ
ftr-359	116	92	inquiry	inquiry	NOUN
ftr-359	116	93	into	into	ADP
ftr-359	116	94	intent	intent	NOUN
ftr-359	116	95	is	be	AUX
ftr-359	116	96	necessary	necessary	ADJ
ftr-359	116	97	.	.	PUNCT
ftr-359	116	98	”	"	PUNCT
ftr-359	116	99	)	)	PUNCT
ftr-359	116	100	;	;	PUNCT
ftr-359	116	101	pasternak	pasternak	NOUN
ftr-359	116	102	,	,	PUNCT
ftr-359	116	103	990	990	NUM
ftr-359	116	104	f.2d	f.2d	ADP
ftr-359	116	105	893	893	NUM
ftr-359	116	106	,	,	PUNCT
ftr-359	116	107	898	898	NUM
ftr-359	116	108	(	(	PUNCT
ftr-359	116	109	6th	6th	ADJ
ftr-359	116	110	cir	cir	NOUN
ftr-359	116	111	.	.	PROPN
ftr-359	116	112	1993	1993	NUM
ftr-359	116	113	)	)	PUNCT
ftr-359	116	114	(	(	PUNCT
ftr-359	116	115	“	"	PUNCT
ftr-359	116	116	if	if	SCONJ
ftr-359	116	117	the	the	DET
ftr-359	116	118	transaction	transaction	NOUN
ftr-359	116	119	lacks	lack	VERB
ftr-359	116	120	economic	economic	ADJ
ftr-359	116	121	substance	substance	NOUN
ftr-359	116	122	,	,	PUNCT
ftr-359	116	123	then	then	ADV
ftr-359	116	124	the	the	DET
ftr-359	116	125	deduction	deduction	NOUN
ftr-359	116	126	must	must	AUX
ftr-359	116	127	be	be	AUX
ftr-359	116	128	disallowed	disallow	VERB
ftr-359	116	129	without	without	ADP
ftr-359	116	130	regard	regard	NOUN
ftr-359	116	131	to	to	ADP
ftr-359	116	132	the	the	DET
ftr-359	116	133	niceties	nicety	NOUN
ftr-359	116	134	of	of	ADP
ftr-359	116	135	the	the	DET
ftr-359	116	136	taxpayer	taxpayer	NOUN
ftr-359	116	137	’s	’s	PART
ftr-359	116	138	intent	intent	NOUN
ftr-359	116	139	.	.	PUNCT
ftr-359	116	140	”	"	PUNCT
ftr-359	116	141	)	)	PUNCT
ftr-359	116	142	;	;	PUNCT
ftr-359	116	143	cherin	cherin	PROPN
ftr-359	116	144	v.	v.	PROPN
ftr-359	116	145	commissioner	commissioner	PROPN
ftr-359	116	146	,	,	PUNCT
ftr-359	116	147	89	89	NUM
ftr-359	116	148	t.c	t.c	PROPN
ftr-359	116	149	.	.	PROPN
ftr-359	116	150	986	986	NUM
ftr-359	116	151	,	,	PUNCT
ftr-359	116	152	993	993	NUM
ftr-359	116	153	(	(	PUNCT
ftr-359	116	154	1987	1987	NUM
ftr-359	116	155	)	)	PUNCT
ftr-359	116	156	(	(	PUNCT
ftr-359	116	157	noting	note	VERB
ftr-359	116	158	that	that	SCONJ
ftr-359	116	159	even	even	ADV
ftr-359	116	160	if	if	SCONJ
ftr-359	116	161	a	a	DET
ftr-359	116	162	taxpayer	taxpayer	NOUN
ftr-359	116	163	has	have	VERB
ftr-359	116	164	a	a	DET
ftr-359	116	165	profit	profit	NOUN
ftr-359	116	166	objective	objective	NOUN
ftr-359	116	167	,	,	PUNCT
ftr-359	116	168	the	the	DET
ftr-359	116	169	investment	investment	NOUN
ftr-359	116	170	is	be	AUX
ftr-359	116	171	not	not	PART
ftr-359	116	172	recognized	recognize	VERB
ftr-359	116	173	for	for	ADP
ftr-359	116	174	tax	tax	NOUN
ftr-359	116	175	purposes	purpose	NOUN
ftr-359	116	176	if	if	SCONJ
ftr-359	116	177	the	the	DET
ftr-359	116	178	transaction	transaction	NOUN
ftr-359	116	179	lacks	lack	VERB
ftr-359	116	180	economic	economic	ADJ
ftr-359	116	181	substance	substance	NOUN
ftr-359	116	182	)	)	PUNCT
ftr-359	116	183	.	.	PUNCT
ftr-359	117	1	thus	thus	ADV
ftr-359	117	2	,	,	PUNCT
ftr-359	117	3	considerable	considerable	ADJ
ftr-359	117	4	support	support	NOUN
ftr-359	117	5	exists	exist	VERB
ftr-359	117	6	for	for	ADP
ftr-359	117	7	the	the	DET
ftr-359	117	8	proposition	proposition	NOUN
ftr-359	117	9	that	that	SCONJ
ftr-359	117	10	a	a	DET
ftr-359	117	11	taxpayer	taxpayer	NOUN
ftr-359	117	12	’s	’s	PART
ftr-359	117	13	subjective	subjective	ADJ
ftr-359	117	14	intent	intent	NOUN
ftr-359	117	15	will	will	AUX
ftr-359	117	16	not	not	PART
ftr-359	117	17	resurrect	resurrect	VERB
ftr-359	117	18	a	a	DET
ftr-359	117	19	deduction	deduction	NOUN
ftr-359	117	20	that	that	PRON
ftr-359	117	21	has	have	VERB
ftr-359	117	22	no	no	DET
ftr-359	117	23	economic	economic	ADJ
ftr-359	117	24	substance	substance	NOUN
ftr-359	117	25	behind	behind	ADP
ftr-359	117	26	it	it	PRON
ftr-359	117	27	.	.	PUNCT
ftr-359	118	1	22	22	NUM
ftr-359	118	2	.	.	PUNCT
ftr-359	119	1	see	see	VERB
ftr-359	119	2	,	,	PUNCT
ftr-359	119	3	e.g.	e.g.	ADV
ftr-359	119	4	,	,	PUNCT
ftr-359	119	5	knetsch	knetsch	PROPN
ftr-359	119	6	v.	v.	PROPN
ftr-359	119	7	united	united	PROPN
ftr-359	119	8	states	states	PROPN
ftr-359	119	9	,	,	PUNCT
ftr-359	119	10	364	364	NUM
ftr-359	119	11	u.s	u.s	PROPN
ftr-359	119	12	.	.	PROPN
ftr-359	119	13	361	361	NUM
ftr-359	119	14	(	(	PUNCT
ftr-359	119	15	1960	1960	NUM
ftr-359	119	16	)	)	PUNCT
ftr-359	119	17	;	;	PUNCT
ftr-359	119	18	goldstein	goldstein	PROPN
ftr-359	119	19	v.	v.	PROPN
ftr-359	119	20	commissioner	commissioner	PROPN
ftr-359	119	21	,	,	PUNCT
ftr-359	119	22	364	364	NUM
ftr-359	119	23	f.2d	f.2d	SYM
ftr-359	119	24	734	734	NUM
ftr-359	119	25	(	(	PUNCT
ftr-359	119	26	2d	2d	NUM
ftr-359	119	27	cir	cir	NOUN
ftr-359	119	28	.	.	PUNCT
ftr-359	119	29	1966	1966	NUM
ftr-359	119	30	)	)	PUNCT
ftr-359	119	31	.	.	PUNCT
ftr-359	120	1	23	23	NUM
ftr-359	120	2	.	.	X
ftr-359	121	1	see	see	VERB
ftr-359	121	2	,	,	PUNCT
ftr-359	121	3	e.g.	e.g.	ADV
ftr-359	121	4	,	,	PUNCT
ftr-359	121	5	sheldon	sheldon	PROPN
ftr-359	121	6	v.	v.	PROPN
ftr-359	121	7	commissioner	commissioner	PROPN
ftr-359	121	8	,	,	PUNCT
ftr-359	121	9	94	94	NUM
ftr-359	121	10	t.c	t.c	PROPN
ftr-359	121	11	.	.	PROPN
ftr-359	121	12	738	738	NUM
ftr-359	121	13	(	(	PUNCT
ftr-359	121	14	1990	1990	NUM
ftr-359	121	15	)	)	PUNCT
ftr-359	121	16	.	.	PUNCT
ftr-359	122	1	24	24	NUM
ftr-359	122	2	.	.	PUNCT
ftr-359	122	3	see	see	VERB
ftr-359	122	4	coltec	coltec	ADJ
ftr-359	122	5	indus	indus	NOUN
ftr-359	122	6	.	.	PUNCT
ftr-359	122	7	,	,	PUNCT
ftr-359	122	8	inc	inc	PROPN
ftr-359	122	9	.	.	PROPN
ftr-359	122	10	v.	v.	PROPN
ftr-359	122	11	united	united	PROPN
ftr-359	122	12	states	states	PROPN
ftr-359	122	13	,	,	PUNCT
ftr-359	122	14	454	454	NUM
ftr-359	122	15	f.3d	f.3d	NUM
ftr-359	122	16	1340	1340	NUM
ftr-359	122	17	(	(	PUNCT
ftr-359	122	18	fed	fed	PROPN
ftr-359	122	19	.	.	PUNCT
ftr-359	122	20	cir	cir	PROPN
ftr-359	122	21	.	.	PUNCT
ftr-359	122	22	2006	2006	NUM
ftr-359	122	23	)	)	PUNCT
ftr-359	122	24	.	.	PUNCT
ftr-359	123	1	25	25	NUM
ftr-359	123	2	.	.	X
ftr-359	123	3	see	see	VERB
ftr-359	123	4	am	am	NOUN
ftr-359	123	5	.	.	PUNCT
ftr-359	124	1	elec	elec	PROPN
ftr-359	124	2	.	.	PROPN
ftr-359	124	3	power	power	PROPN
ftr-359	124	4	,	,	PUNCT
ftr-359	124	5	inc	inc	PROPN
ftr-359	124	6	.	.	PROPN
ftr-359	125	1	v.	v.	PROPN
ftr-359	125	2	united	united	PROPN
ftr-359	125	3	states	states	PROPN
ftr-359	125	4	,	,	PUNCT
ftr-359	125	5	136	136	NUM
ftr-359	125	6	f.	f.	PROPN
ftr-359	125	7	supp	supp	PROPN
ftr-359	125	8	.	.	PUNCT
ftr-359	126	1	2d	2d	PROPN
ftr-359	126	2	762	762	NUM
ftr-359	126	3	,	,	PUNCT
ftr-359	126	4	79192	79192	NUM
ftr-359	126	5	(	(	PUNCT
ftr-359	126	6	s.d	s.d	PROPN
ftr-359	126	7	.	.	PROPN
ftr-359	126	8	ohio	ohio	PROPN
ftr-359	126	9	2001	2001	NUM
ftr-359	126	10	)	)	PUNCT
ftr-359	126	11	,	,	PUNCT
ftr-359	126	12	aff’d	aff’d	VERB
ftr-359	126	13	,	,	PUNCT
ftr-359	126	14	326	326	NUM
ftr-359	126	15	f.3d.737	f.3d.737	PROPN
ftr-359	126	16	(	(	PUNCT
ftr-359	126	17	6th	6th	ADJ
ftr-359	126	18	cir	cir	NOUN
ftr-359	126	19	.	.	PROPN
ftr-359	126	20	2003	2003	NUM
ftr-359	126	21	)	)	PUNCT
ftr-359	126	22	;	;	PUNCT
ftr-359	126	23	wells	wells	PROPN
ftr-359	126	24	fargo	fargo	PROPN
ftr-359	126	25	&	&	CCONJ
ftr-359	126	26	co.	co.	PROPN
ftr-359	126	27	v.	v.	PROPN
ftr-359	126	28	united	united	PROPN
ftr-359	126	29	states	states	PROPN
ftr-359	126	30	,	,	PUNCT
ftr-359	126	31	91	91	NUM
ftr-359	126	32	fed	feed	VERB
ftr-359	126	33	.	.	PUNCT
ftr-359	127	1	cl	cl	NOUN
ftr-359	127	2	.	.	PROPN
ftr-359	128	1	35	35	NUM
ftr-359	128	2	,	,	PUNCT
ftr-359	128	3	84	84	NUM
ftr-359	128	4	(	(	PUNCT
ftr-359	128	5	2010	2010	NUM
ftr-359	128	6	)	)	PUNCT
ftr-359	128	7	.	.	PUNCT
ftr-359	129	1	26	26	NUM
ftr-359	129	2	.	.	X
ftr-359	129	3	staff	staff	NOUN
ftr-359	129	4	of	of	ADP
ftr-359	129	5	joint	joint	ADJ
ftr-359	129	6	comm	comm	NOUN
ftr-359	129	7	.	.	PUNCT
ftr-359	130	1	on	on	ADP
ftr-359	130	2	taxation	taxation	NOUN
ftr-359	130	3	,	,	PUNCT
ftr-359	130	4	111th	111th	ADJ
ftr-359	130	5	cong	cong	NOUN
ftr-359	130	6	,	,	PUNCT
ftr-359	130	7	description	description	NOUN
ftr-359	130	8	of	of	ADP
ftr-359	130	9	revenue	revenue	NOUN
ftr-359	130	10	provisions	provision	NOUN
ftr-359	130	11	contained	contain	VERB
ftr-359	130	12	in	in	ADP
ftr-359	130	13	the	the	DET
ftr-359	130	14	president	president	NOUN
ftr-359	130	15	’s	’s	PART
ftr-359	130	16	fiscal	fiscal	ADJ
ftr-359	130	17	2010	2010	NUM
ftr-359	130	18	budget	budget	NOUN
ftr-359	130	19	proposal	proposal	NOUN
ftr-359	130	20	part	part	NOUN
ftr-359	130	21	two	two	NUM
ftr-359	130	22	:	:	PUNCT
ftr-359	130	23	business	business	NOUN
ftr-359	130	24	tax	tax	NOUN
ftr-359	130	25	provisions	provision	NOUN
ftr-359	130	26	,	,	PUNCT
ftr-359	130	27	at	at	ADP
ftr-359	130	28	36	36	NUM
ftr-359	130	29	(	(	PUNCT
ftr-359	130	30	2009	2009	NUM
ftr-359	130	31	)	)	PUNCT
ftr-359	130	32	;	;	PUNCT
ftr-359	130	33	joint	joint	ADJ
ftr-359	130	34	comm	comm	NOUN
ftr-359	130	35	.	.	PUNCT
ftr-359	131	1	technical	technical	ADJ
ftr-359	131	2	explanation	explanation	PROPN
ftr-359	131	3	,	,	PUNCT
ftr-359	131	4	supra	supra	PROPN
ftr-359	131	5	note	note	NOUN
ftr-359	131	6	3	3	NUM
ftr-359	131	7	,	,	PUNCT
ftr-359	131	8	at	at	ADP
ftr-359	131	9	143	143	NUM
ftr-359	131	10	.	.	PUNCT
ftr-359	132	1	418	418	NUM
ftr-359	132	2	florida	florida	PROPN
ftr-359	132	3	tax	tax	PROPN
ftr-359	132	4	review	review	NOUN
ftr-359	132	5	[	[	X
ftr-359	132	6	vol	vol	NOUN
ftr-359	132	7	.	.	PUNCT
ftr-359	133	1	10:6	10:6	NUM
ftr-359	133	2	secondly	secondly	ADV
ftr-359	133	3	,	,	PUNCT
ftr-359	133	4	the	the	DET
ftr-359	133	5	decision	decision	NOUN
ftr-359	133	6	to	to	PART
ftr-359	133	7	codify	codify	VERB
ftr-359	133	8	the	the	DET
ftr-359	133	9	economic	economic	ADJ
ftr-359	133	10	substance	substance	NOUN
ftr-359	133	11	doctrine	doctrine	NOUN
ftr-359	133	12	also	also	ADV
ftr-359	133	13	was	be	AUX
ftr-359	133	14	motivated	motivate	VERB
ftr-359	133	15	by	by	ADP
ftr-359	133	16	a	a	DET
ftr-359	133	17	congressional	congressional	ADJ
ftr-359	133	18	concern27	concern27	NOUN
ftr-359	133	19	over	over	ADP
ftr-359	133	20	the	the	DET
ftr-359	133	21	decision	decision	NOUN
ftr-359	133	22	of	of	ADP
ftr-359	133	23	the	the	DET
ftr-359	133	24	court	court	NOUN
ftr-359	133	25	of	of	ADP
ftr-359	133	26	federal	federal	ADJ
ftr-359	133	27	claims	claim	NOUN
ftr-359	133	28	in	in	ADP
ftr-359	133	29	coltec	coltec	ADJ
ftr-359	133	30	industries	industry	NOUN
ftr-359	133	31	,	,	PUNCT
ftr-359	133	32	inc	inc	PROPN
ftr-359	133	33	.	.	PROPN
ftr-359	134	1	v.	v.	PROPN
ftr-359	134	2	united	united	PROPN
ftr-359	134	3	states.28	states.28	PROPN
ftr-359	134	4	in	in	ADP
ftr-359	134	5	the	the	DET
ftr-359	134	6	coltec	coltec	ADJ
ftr-359	134	7	case	case	NOUN
ftr-359	134	8	,	,	PUNCT
ftr-359	134	9	the	the	DET
ftr-359	134	10	court	court	NOUN
ftr-359	134	11	of	of	ADP
ftr-359	134	12	federal	federal	ADJ
ftr-359	134	13	claims	claim	NOUN
ftr-359	134	14	outright	outright	ADV
ftr-359	134	15	questioned	question	VERB
ftr-359	134	16	the	the	DET
ftr-359	134	17	legitimacy	legitimacy	NOUN
ftr-359	134	18	of	of	ADP
ftr-359	134	19	the	the	DET
ftr-359	134	20	economic	economic	ADJ
ftr-359	134	21	substance	substance	NOUN
ftr-359	134	22	doctrine	doctrine	NOUN
ftr-359	134	23	,	,	PUNCT
ftr-359	134	24	stating	state	VERB
ftr-359	134	25	that	that	SCONJ
ftr-359	134	26	“	"	PUNCT
ftr-359	134	27	the	the	DET
ftr-359	134	28	use	use	NOUN
ftr-359	134	29	of	of	ADP
ftr-359	134	30	the	the	DET
ftr-359	134	31	‘	'	PUNCT
ftr-359	134	32	economic	economic	ADJ
ftr-359	134	33	substance	substance	NOUN
ftr-359	134	34	’	'	PUNCT
ftr-359	134	35	doctrine	doctrine	NOUN
ftr-359	134	36	to	to	PART
ftr-359	134	37	trump	trump	VERB
ftr-359	134	38	‘	'	PUNCT
ftr-359	134	39	mere	mere	ADJ
ftr-359	134	40	compliance	compliance	NOUN
ftr-359	134	41	with	with	ADP
ftr-359	134	42	the	the	DET
ftr-359	134	43	code	code	NOUN
ftr-359	134	44	’	'	PUNCT
ftr-359	134	45	would	would	AUX
ftr-359	134	46	violate	violate	VERB
ftr-359	134	47	the	the	DET
ftr-359	134	48	separation	separation	NOUN
ftr-359	134	49	of	of	ADP
ftr-359	134	50	powers	power	NOUN
ftr-359	134	51	.	.	PUNCT
ftr-359	135	1	”29	”29	PROPN
ftr-359	135	2	however	however	ADV
ftr-359	135	3	,	,	PUNCT
ftr-359	135	4	in	in	ADP
ftr-359	135	5	that	that	DET
ftr-359	135	6	case	case	NOUN
ftr-359	135	7	the	the	DET
ftr-359	135	8	trial	trial	NOUN
ftr-359	135	9	court	court	NOUN
ftr-359	135	10	found	find	VERB
ftr-359	135	11	that	that	SCONJ
ftr-359	135	12	the	the	DET
ftr-359	135	13	particular	particular	ADJ
ftr-359	135	14	transaction	transaction	NOUN
ftr-359	135	15	at	at	ADP
ftr-359	135	16	issue	issue	NOUN
ftr-359	135	17	did	do	AUX
ftr-359	135	18	not	not	PART
ftr-359	135	19	lack	lack	VERB
ftr-359	135	20	economic	economic	ADJ
ftr-359	135	21	substance	substance	NOUN
ftr-359	135	22	,	,	PUNCT
ftr-359	135	23	and	and	CCONJ
ftr-359	135	24	thus	thus	ADV
ftr-359	135	25	the	the	DET
ftr-359	135	26	trial	trial	NOUN
ftr-359	135	27	court	court	NOUN
ftr-359	135	28	did	do	AUX
ftr-359	135	29	not	not	PART
ftr-359	135	30	actually	actually	ADV
ftr-359	135	31	rule	rule	VERB
ftr-359	135	32	on	on	ADP
ftr-359	135	33	the	the	DET
ftr-359	135	34	doctrine	doctrine	NOUN
ftr-359	135	35	’s	’s	PART
ftr-359	135	36	validity.30	validity.30	NOUN
ftr-359	135	37	nevertheless	nevertheless	ADV
ftr-359	135	38	,	,	PUNCT
ftr-359	135	39	on	on	ADP
ftr-359	135	40	appeal	appeal	NOUN
ftr-359	135	41	,	,	PUNCT
ftr-359	135	42	the	the	DET
ftr-359	135	43	court	court	NOUN
ftr-359	135	44	of	of	ADP
ftr-359	135	45	appeals	appeal	NOUN
ftr-359	135	46	for	for	ADP
ftr-359	135	47	the	the	DET
ftr-359	135	48	federal	federal	ADJ
ftr-359	135	49	circuit	circuit	NOUN
ftr-359	135	50	vacated	vacate	VERB
ftr-359	135	51	the	the	DET
ftr-359	135	52	court	court	NOUN
ftr-359	135	53	of	of	ADP
ftr-359	135	54	federal	federal	ADJ
ftr-359	135	55	claims	claim	NOUN
ftr-359	135	56	decision	decision	NOUN
ftr-359	135	57	and	and	CCONJ
ftr-359	135	58	explicitly	explicitly	ADV
ftr-359	135	59	endorsed	endorse	VERB
ftr-359	135	60	the	the	DET
ftr-359	135	61	validity	validity	NOUN
ftr-359	135	62	of	of	ADP
ftr-359	135	63	the	the	DET
ftr-359	135	64	economic	economic	ADJ
ftr-359	135	65	substance	substance	NOUN
ftr-359	135	66	doctrine	doctrine	NOUN
ftr-359	135	67	by	by	ADP
ftr-359	135	68	holding	hold	VERB
ftr-359	135	69	that	that	SCONJ
ftr-359	135	70	the	the	DET
ftr-359	135	71	transaction	transaction	NOUN
ftr-359	135	72	in	in	ADP
ftr-359	135	73	coltec	coltec	ADJ
ftr-359	135	74	lacked	lack	VERB
ftr-359	135	75	economic	economic	ADJ
ftr-359	135	76	substance	substance	NOUN
ftr-359	135	77	and	and	CCONJ
ftr-359	135	78	failed	fail	VERB
ftr-359	135	79	for	for	ADP
ftr-359	135	80	that	that	DET
ftr-359	135	81	reason.31	reason.31	NOUN
ftr-359	135	82	finally	finally	ADV
ftr-359	135	83	,	,	PUNCT
ftr-359	135	84	given	give	VERB
ftr-359	135	85	the	the	DET
ftr-359	135	86	budget	budget	NOUN
ftr-359	135	87	estimates	estimate	NOUN
ftr-359	135	88	associated	associate	VERB
ftr-359	135	89	with	with	ADP
ftr-359	135	90	the	the	DET
ftr-359	135	91	codification	codification	NOUN
ftr-359	135	92	of	of	ADP
ftr-359	135	93	the	the	DET
ftr-359	135	94	economic	economic	ADJ
ftr-359	135	95	substance	substance	NOUN
ftr-359	135	96	doctrine	doctrine	NOUN
ftr-359	135	97	,	,	PUNCT
ftr-359	135	98	it	it	PRON
ftr-359	135	99	can	can	AUX
ftr-359	135	100	be	be	AUX
ftr-359	135	101	inferred	infer	VERB
ftr-359	135	102	that	that	SCONJ
ftr-359	135	103	congress	congress	PROPN
ftr-359	135	104	believed	believe	VERB
ftr-359	135	105	that	that	SCONJ
ftr-359	135	106	the	the	DET
ftr-359	135	107	codification	codification	NOUN
ftr-359	135	108	of	of	ADP
ftr-359	135	109	the	the	DET
ftr-359	135	110	economic	economic	ADJ
ftr-359	135	111	substance	substance	NOUN
ftr-359	135	112	doctrine	doctrine	NOUN
ftr-359	135	113	would	would	AUX
ftr-359	135	114	further	far	ADV
ftr-359	135	115	enhance	enhance	VERB
ftr-359	135	116	the	the	DET
ftr-359	135	117	successful	successful	ADJ
ftr-359	135	118	application	application	NOUN
ftr-359	135	119	of	of	ADP
ftr-359	135	120	this	this	DET
ftr-359	135	121	doctrine	doctrine	NOUN
ftr-359	135	122	and	and	CCONJ
ftr-359	135	123	would	would	AUX
ftr-359	135	124	curtail	curtail	VERB
ftr-359	135	125	aggressive	aggressive	ADJ
ftr-359	135	126	tax	tax	NOUN
ftr-359	135	127	planning.32	planning.32	NOUN
ftr-359	135	128	now	now	ADV
ftr-359	135	129	that	that	SCONJ
ftr-359	135	130	congress	congress	PROPN
ftr-359	135	131	has	have	AUX
ftr-359	135	132	finally	finally	ADV
ftr-359	135	133	codified	codify	VERB
ftr-359	135	134	the	the	DET
ftr-359	135	135	economic	economic	ADJ
ftr-359	135	136	substance	substance	NOUN
ftr-359	135	137	doctrine	doctrine	NOUN
ftr-359	135	138	,	,	PUNCT
ftr-359	135	139	it	it	PRON
ftr-359	135	140	is	be	AUX
ftr-359	135	141	an	an	DET
ftr-359	135	142	appropriate	appropriate	ADJ
ftr-359	135	143	time	time	NOUN
ftr-359	135	144	to	to	PART
ftr-359	135	145	consider	consider	VERB
ftr-359	135	146	how	how	SCONJ
ftr-359	135	147	we	we	PRON
ftr-359	135	148	think	think	VERB
ftr-359	135	149	tax	tax	NOUN
ftr-359	135	150	jurisprudence	jurisprudence	NOUN
ftr-359	135	151	will	will	AUX
ftr-359	135	152	be	be	AUX
ftr-359	135	153	impacted	impact	VERB
ftr-359	135	154	as	as	ADP
ftr-359	135	155	a	a	DET
ftr-359	135	156	result	result	NOUN
ftr-359	135	157	of	of	ADP
ftr-359	135	158	section	section	NOUN
ftr-359	135	159	7701(o	7701(o	NOUN
ftr-359	135	160	)	)	PUNCT
ftr-359	135	161	’s	’s	PART
ftr-359	135	162	addition	addition	NOUN
ftr-359	135	163	to	to	ADP
ftr-359	135	164	the	the	DET
ftr-359	135	165	internal	internal	ADJ
ftr-359	135	166	revenue	revenue	NOUN
ftr-359	135	167	code	code	NOUN
ftr-359	135	168	.	.	PUNCT
ftr-359	136	1	the	the	DET
ftr-359	136	2	remainder	remainder	NOUN
ftr-359	136	3	of	of	ADP
ftr-359	136	4	part	part	NOUN
ftr-359	136	5	i	i	PRON
ftr-359	136	6	provides	provide	VERB
ftr-359	136	7	an	an	DET
ftr-359	136	8	overview	overview	NOUN
ftr-359	136	9	of	of	ADP
ftr-359	136	10	new	new	ADJ
ftr-359	136	11	section	section	NOUN
ftr-359	136	12	7701(o	7701(o	NUM
ftr-359	136	13	)	)	PUNCT
ftr-359	136	14	and	and	CCONJ
ftr-359	136	15	the	the	DET
ftr-359	136	16	new	new	ADJ
ftr-359	136	17	penalties	penalty	NOUN
ftr-359	136	18	that	that	PRON
ftr-359	136	19	have	have	AUX
ftr-359	136	20	been	be	AUX
ftr-359	136	21	enacted	enact	VERB
ftr-359	136	22	to	to	PART
ftr-359	136	23	enforce	enforce	VERB
ftr-359	136	24	compliance	compliance	NOUN
ftr-359	136	25	with	with	ADP
ftr-359	136	26	this	this	DET
ftr-359	136	27	new	new	ADJ
ftr-359	136	28	provision	provision	NOUN
ftr-359	136	29	.	.	PUNCT
ftr-359	137	1	part	part	NOUN
ftr-359	137	2	ii	ii	PROPN
ftr-359	137	3	of	of	ADP
ftr-359	137	4	this	this	DET
ftr-359	137	5	article	article	NOUN
ftr-359	137	6	then	then	ADV
ftr-359	137	7	analyzes	analyze	VERB
ftr-359	137	8	how	how	SCONJ
ftr-359	137	9	several	several	ADJ
ftr-359	137	10	important	important	ADJ
ftr-359	137	11	historical	historical	ADJ
ftr-359	137	12	court	court	NOUN
ftr-359	137	13	decisions	decision	NOUN
ftr-359	137	14	may	may	AUX
ftr-359	137	15	have	have	AUX
ftr-359	137	16	been	be	AUX
ftr-359	137	17	altered	alter	VERB
ftr-359	137	18	if	if	SCONJ
ftr-359	137	19	new	new	ADJ
ftr-359	137	20	section	section	NOUN
ftr-359	137	21	7701(o	7701(o	NOUN
ftr-359	137	22	)	)	PUNCT
ftr-359	137	23	had	have	AUX
ftr-359	137	24	applied	apply	VERB
ftr-359	137	25	at	at	ADP
ftr-359	137	26	the	the	DET
ftr-359	137	27	time	time	NOUN
ftr-359	137	28	those	those	DET
ftr-359	137	29	earlier	early	ADJ
ftr-359	137	30	court	court	NOUN
ftr-359	137	31	decisions	decision	NOUN
ftr-359	137	32	were	be	AUX
ftr-359	137	33	decided	decide	VERB
ftr-359	137	34	.	.	PUNCT
ftr-359	138	1	27	27	NUM
ftr-359	138	2	.	.	X
ftr-359	138	3	staff	staff	NOUN
ftr-359	138	4	of	of	ADP
ftr-359	138	5	joint	joint	ADJ
ftr-359	138	6	comm	comm	NOUN
ftr-359	138	7	.	.	PUNCT
ftr-359	139	1	on	on	ADP
ftr-359	139	2	taxation	taxation	NOUN
ftr-359	139	3	,	,	PUNCT
ftr-359	139	4	111th	111th	ADJ
ftr-359	139	5	cong	cong	NOUN
ftr-359	139	6	.	.	PUNCT
ftr-359	140	1	,	,	PUNCT
ftr-359	140	2	description	description	NOUN
ftr-359	140	3	of	of	ADP
ftr-359	140	4	revenue	revenue	NOUN
ftr-359	140	5	provisions	provision	NOUN
ftr-359	140	6	contained	contain	VERB
ftr-359	140	7	in	in	ADP
ftr-359	140	8	the	the	DET
ftr-359	140	9	president	president	NOUN
ftr-359	140	10	’s	’s	PART
ftr-359	140	11	fiscal	fiscal	ADJ
ftr-359	140	12	2010	2010	NUM
ftr-359	140	13	budget	budget	NOUN
ftr-359	140	14	proposal	proposal	NOUN
ftr-359	140	15	part	part	NOUN
ftr-359	140	16	two	two	NUM
ftr-359	140	17	:	:	PUNCT
ftr-359	140	18	business	business	NOUN
ftr-359	140	19	tax	tax	NOUN
ftr-359	140	20	provisions	provision	NOUN
ftr-359	140	21	,	,	PUNCT
ftr-359	140	22	at	at	ADP
ftr-359	140	23	37	37	NUM
ftr-359	140	24	(	(	PUNCT
ftr-359	140	25	2009	2009	NUM
ftr-359	140	26	)	)	PUNCT
ftr-359	140	27	;	;	PUNCT
ftr-359	140	28	joint	joint	ADJ
ftr-359	140	29	comm	comm	NOUN
ftr-359	140	30	.	.	PUNCT
ftr-359	141	1	technical	technical	ADJ
ftr-359	141	2	explanation	explanation	PROPN
ftr-359	141	3	,	,	PUNCT
ftr-359	141	4	supra	supra	PROPN
ftr-359	141	5	note	note	NOUN
ftr-359	141	6	3	3	NUM
ftr-359	141	7	,	,	PUNCT
ftr-359	141	8	at	at	ADP
ftr-359	141	9	144	144	NUM
ftr-359	141	10	.	.	PUNCT
ftr-359	141	11	28	28	NUM
ftr-359	141	12	.	.	PUNCT
ftr-359	142	1	coltec	coltec	PROPN
ftr-359	142	2	indus	indus	PROPN
ftr-359	142	3	.	.	PUNCT
ftr-359	142	4	,	,	PUNCT
ftr-359	142	5	inc	inc	PROPN
ftr-359	142	6	.	.	PROPN
ftr-359	143	1	v.	v.	PROPN
ftr-359	143	2	united	united	PROPN
ftr-359	143	3	states	states	PROPN
ftr-359	144	1	,	,	PUNCT
ftr-359	144	2	62	62	NUM
ftr-359	144	3	fed	feed	VERB
ftr-359	144	4	.	.	PUNCT
ftr-359	145	1	cl	cl	NOUN
ftr-359	145	2	.	.	PUNCT
ftr-359	146	1	716	716	NUM
ftr-359	146	2	(	(	PUNCT
ftr-359	146	3	2004	2004	NUM
ftr-359	146	4	)	)	PUNCT
ftr-359	146	5	,	,	PUNCT
ftr-359	146	6	vacated	vacate	VERB
ftr-359	146	7	and	and	CCONJ
ftr-359	146	8	remanded	remand	VERB
ftr-359	146	9	,	,	PUNCT
ftr-359	146	10	454	454	NUM
ftr-359	146	11	f.3d	f.3d	NUM
ftr-359	146	12	1340	1340	NUM
ftr-359	146	13	(	(	PUNCT
ftr-359	146	14	fed	fed	PROPN
ftr-359	146	15	.	.	PUNCT
ftr-359	146	16	cir	cir	PROPN
ftr-359	146	17	.	.	PUNCT
ftr-359	146	18	2006	2006	NUM
ftr-359	146	19	)	)	PUNCT
ftr-359	146	20	,	,	PUNCT
ftr-359	146	21	cert	cert	PROPN
ftr-359	146	22	.	.	PUNCT
ftr-359	147	1	denied	deny	VERB
ftr-359	147	2	,	,	PUNCT
ftr-359	147	3	549	549	NUM
ftr-359	147	4	u.s	u.s	PROPN
ftr-359	147	5	.	.	PROPN
ftr-359	147	6	1206	1206	NUM
ftr-359	147	7	(	(	PUNCT
ftr-359	147	8	2007	2007	NUM
ftr-359	147	9	)	)	PUNCT
ftr-359	147	10	.	.	PUNCT
ftr-359	148	1	29	29	NUM
ftr-359	148	2	.	.	PUNCT
ftr-359	149	1	i	i	PRON
ftr-359	149	2	d.	d.	PROPN
ftr-359	149	3	at	at	ADP
ftr-359	149	4	756	756	NUM
ftr-359	149	5	.	.	PUNCT
ftr-359	149	6	30	30	NUM
ftr-359	149	7	.	.	PUNCT
ftr-359	150	1	i	i	PRON
ftr-359	150	2	d.	d.	VERB
ftr-359	150	3	at	at	ADP
ftr-359	150	4	754	754	NUM
ftr-359	150	5	-	-	SYM
ftr-359	150	6	56	56	NUM
ftr-359	150	7	.	.	NOUN
ftr-359	150	8	31	31	NUM
ftr-359	150	9	.	.	PUNCT
ftr-359	151	1	coltec	coltec	ADJ
ftr-359	151	2	indus	indus	PROPN
ftr-359	151	3	.	.	PUNCT
ftr-359	151	4	,	,	PUNCT
ftr-359	151	5	inc	inc	PROPN
ftr-359	151	6	.	.	PROPN
ftr-359	152	1	v.	v.	PROPN
ftr-359	152	2	united	united	PROPN
ftr-359	152	3	states	states	PROPN
ftr-359	152	4	,	,	PUNCT
ftr-359	152	5	454	454	NUM
ftr-359	152	6	f.3d	f.3d	NUM
ftr-359	152	7	1340	1340	NUM
ftr-359	152	8	,	,	PUNCT
ftr-359	152	9	1360	1360	NUM
ftr-359	152	10	(	(	PUNCT
ftr-359	152	11	fed	fed	PROPN
ftr-359	152	12	.	.	PUNCT
ftr-359	152	13	cir	cir	PROPN
ftr-359	152	14	.	.	PUNCT
ftr-359	152	15	2006	2006	NUM
ftr-359	152	16	)	)	PUNCT
ftr-359	152	17	.	.	PUNCT
ftr-359	153	1	32	32	NUM
ftr-359	153	2	.	.	PUNCT
ftr-359	153	3	see	see	VERB
ftr-359	153	4	staff	staff	NOUN
ftr-359	153	5	of	of	ADP
ftr-359	153	6	joint	joint	ADJ
ftr-359	153	7	comm	comm	NOUN
ftr-359	153	8	.	.	PUNCT
ftr-359	154	1	on	on	ADP
ftr-359	154	2	taxation	taxation	NOUN
ftr-359	154	3	,	,	PUNCT
ftr-359	154	4	estimated	estimate	VERB
ftr-359	154	5	revenue	revenue	NOUN
ftr-359	154	6	effects	effect	NOUN
ftr-359	154	7	of	of	ADP
ftr-359	154	8	the	the	DET
ftr-359	154	9	amendment	amendment	NOUN
ftr-359	154	10	in	in	ADP
ftr-359	154	11	the	the	DET
ftr-359	154	12	nature	nature	NOUN
ftr-359	154	13	of	of	ADP
ftr-359	154	14	a	a	DET
ftr-359	154	15	substitute	substitute	NOUN
ftr-359	154	16	to	to	ADP
ftr-359	154	17	h.r	h.r	PROPN
ftr-359	154	18	.	.	PROPN
ftr-359	154	19	4872	4872	NUM
ftr-359	154	20	,	,	PUNCT
ftr-359	154	21	“	"	PUNCT
ftr-359	154	22	the	the	DET
ftr-359	154	23	reconciliation	reconciliation	NOUN
ftr-359	154	24	act	act	NOUN
ftr-359	154	25	of	of	ADP
ftr-359	154	26	2010	2010	NUM
ftr-359	154	27	,	,	PUNCT
ftr-359	154	28	”	"	PUNCT
ftr-359	154	29	in	in	ADP
ftr-359	154	30	combination	combination	NOUN
ftr-359	154	31	with	with	ADP
ftr-359	154	32	the	the	DET
ftr-359	154	33	revenue	revenue	NOUN
ftr-359	154	34	effects	effect	NOUN
ftr-359	154	35	of	of	ADP
ftr-359	154	36	h.r	h.r	PROPN
ftr-359	154	37	.	.	PROPN
ftr-359	154	38	3590	3590	NUM
ftr-359	154	39	,	,	PUNCT
ftr-359	154	40	the	the	DET
ftr-359	154	41	“	"	PUNCT
ftr-359	154	42	patient	patient	ADJ
ftr-359	154	43	protection	protection	NOUN
ftr-359	154	44	and	and	CCONJ
ftr-359	154	45	affordable	affordable	ADJ
ftr-359	154	46	care	care	NOUN
ftr-359	154	47	act	act	NOUN
ftr-359	154	48	(	(	PUNCT
ftr-359	154	49	‘	'	PUNCT
ftr-359	154	50	ppaca	ppaca	NOUN
ftr-359	154	51	’	'	PUNCT
ftr-359	154	52	)	)	PUNCT
ftr-359	154	53	,	,	PUNCT
ftr-359	154	54	”	"	PUNCT
ftr-359	154	55	(	(	PUNCT
ftr-359	154	56	estimating	estimate	VERB
ftr-359	154	57	$	$	SYM
ftr-359	154	58	4.5	4.5	NUM
ftr-359	154	59	billion	billion	NUM
ftr-359	154	60	of	of	ADP
ftr-359	154	61	additional	additional	ADJ
ftr-359	154	62	tax	tax	NOUN
ftr-359	154	63	revenue	revenue	NOUN
ftr-359	154	64	through	through	ADP
ftr-359	154	65	2019	2019	NUM
ftr-359	154	66	as	as	ADP
ftr-359	154	67	a	a	DET
ftr-359	154	68	result	result	NOUN
ftr-359	154	69	of	of	ADP
ftr-359	154	70	§	§	PROPN
ftr-359	154	71	7701(o	7701(o	NUM
ftr-359	154	72	)	)	PUNCT
ftr-359	154	73	)	)	PUNCT
ftr-359	154	74	.	.	PUNCT
ftr-359	155	1	2010	2010	NUM
ftr-359	155	2	]	]	X
ftr-359	155	3	economic	economic	ADJ
ftr-359	155	4	substance	substance	NOUN
ftr-359	155	5	doctrine	doctrine	NOUN
ftr-359	155	6	419	419	NUM
ftr-359	155	7	a.	a.	NOUN
ftr-359	155	8	substantive	substantive	ADJ
ftr-359	155	9	rules	rule	NOUN
ftr-359	155	10	contained	contain	VERB
ftr-359	155	11	in	in	ADP
ftr-359	155	12	new	new	ADJ
ftr-359	155	13	section	section	NOUN
ftr-359	155	14	7701(o	7701(o	NUM
ftr-359	155	15	)	)	PUNCT
ftr-359	155	16	new	new	ADJ
ftr-359	155	17	section	section	NOUN
ftr-359	155	18	7701(o)(1	7701(o)(1	NUM
ftr-359	155	19	)	)	PUNCT
ftr-359	155	20	sets	set	VERB
ftr-359	155	21	forth	forth	ADP
ftr-359	155	22	the	the	DET
ftr-359	155	23	following	follow	VERB
ftr-359	155	24	requirement	requirement	NOUN
ftr-359	155	25	for	for	ADP
ftr-359	155	26	applying	apply	VERB
ftr-359	155	27	the	the	DET
ftr-359	155	28	statutory	statutory	ADJ
ftr-359	155	29	economic	economic	ADJ
ftr-359	155	30	substance	substance	NOUN
ftr-359	155	31	doctrine	doctrine	NOUN
ftr-359	155	32	to	to	ADP
ftr-359	155	33	a	a	DET
ftr-359	155	34	particular	particular	ADJ
ftr-359	155	35	transaction	transaction	NOUN
ftr-359	155	36	:	:	PUNCT
ftr-359	155	37	section	section	NOUN
ftr-359	155	38	7701(o	7701(o	NOUN
ftr-359	155	39	)	)	PUNCT
ftr-359	155	40	clarification	clarification	NOUN
ftr-359	155	41	of	of	ADP
ftr-359	155	42	economic	economic	ADJ
ftr-359	155	43	substance	substance	NOUN
ftr-359	155	44	doctrine	doctrine	NOUN
ftr-359	155	45	—	—	PUNCT
ftr-359	155	46	(	(	PUNCT
ftr-359	155	47	1	1	X
ftr-359	155	48	)	)	PUNCT
ftr-359	155	49	application	application	NOUN
ftr-359	155	50	of	of	ADP
ftr-359	155	51	doctrine	doctrine	NOUN
ftr-359	155	52	—	—	PUNCT
ftr-359	155	53	in	in	ADP
ftr-359	155	54	the	the	DET
ftr-359	155	55	case	case	NOUN
ftr-359	155	56	of	of	ADP
ftr-359	155	57	any	any	DET
ftr-359	155	58	transaction	transaction	NOUN
ftr-359	155	59	to	to	PART
ftr-359	155	60	which	which	PRON
ftr-359	155	61	the	the	DET
ftr-359	155	62	economic	economic	ADJ
ftr-359	155	63	substance	substance	NOUN
ftr-359	155	64	doctrine	doctrine	NOUN
ftr-359	155	65	is	be	AUX
ftr-359	155	66	relevant	relevant	ADJ
ftr-359	155	67	,	,	PUNCT
ftr-359	155	68	such	such	ADJ
ftr-359	155	69	transaction	transaction	NOUN
ftr-359	155	70	shall	shall	AUX
ftr-359	155	71	be	be	AUX
ftr-359	155	72	treated	treat	VERB
ftr-359	155	73	as	as	ADP
ftr-359	155	74	having	have	VERB
ftr-359	155	75	economic	economic	ADJ
ftr-359	155	76	substance	substance	NOUN
ftr-359	155	77	only	only	ADV
ftr-359	155	78	if	if	SCONJ
ftr-359	155	79	—	—	PUNCT
ftr-359	155	80	(	(	PUNCT
ftr-359	155	81	a	a	X
ftr-359	155	82	)	)	PUNCT
ftr-359	155	83	the	the	DET
ftr-359	155	84	transaction	transaction	NOUN
ftr-359	155	85	changes	change	VERB
ftr-359	155	86	in	in	ADP
ftr-359	155	87	a	a	DET
ftr-359	155	88	meaningful	meaningful	ADJ
ftr-359	155	89	way	way	NOUN
ftr-359	155	90	(	(	PUNCT
ftr-359	155	91	apart	apart	ADV
ftr-359	155	92	from	from	ADP
ftr-359	155	93	federal	federal	ADJ
ftr-359	155	94	income	income	NOUN
ftr-359	155	95	tax	tax	NOUN
ftr-359	155	96	effects	effect	NOUN
ftr-359	155	97	)	)	PUNCT
ftr-359	155	98	the	the	DET
ftr-359	155	99	taxpayer	taxpayer	NOUN
ftr-359	155	100	’s	’s	PART
ftr-359	155	101	economic	economic	ADJ
ftr-359	155	102	position	position	NOUN
ftr-359	155	103	,	,	PUNCT
ftr-359	155	104	and	and	CCONJ
ftr-359	155	105	(	(	PUNCT
ftr-359	155	106	b	b	X
ftr-359	155	107	)	)	PUNCT
ftr-359	155	108	the	the	DET
ftr-359	155	109	taxpayer	taxpayer	NOUN
ftr-359	155	110	has	have	VERB
ftr-359	155	111	a	a	DET
ftr-359	155	112	substantial	substantial	ADJ
ftr-359	155	113	purpose	purpose	NOUN
ftr-359	155	114	(	(	PUNCT
ftr-359	155	115	apart	apart	ADV
ftr-359	155	116	from	from	ADP
ftr-359	155	117	federal	federal	ADJ
ftr-359	155	118	income	income	NOUN
ftr-359	155	119	tax	tax	NOUN
ftr-359	155	120	effects	effect	NOUN
ftr-359	155	121	)	)	PUNCT
ftr-359	155	122	for	for	ADP
ftr-359	155	123	entering	enter	VERB
ftr-359	155	124	into	into	ADP
ftr-359	155	125	such	such	ADJ
ftr-359	155	126	transaction.33	transaction.33	NOUN
ftr-359	155	127	the	the	DET
ftr-359	155	128	codification	codification	NOUN
ftr-359	155	129	of	of	ADP
ftr-359	155	130	the	the	DET
ftr-359	155	131	economic	economic	ADJ
ftr-359	155	132	substance	substance	NOUN
ftr-359	155	133	doctrine	doctrine	NOUN
ftr-359	155	134	in	in	ADP
ftr-359	155	135	new	new	ADJ
ftr-359	155	136	section	section	NOUN
ftr-359	155	137	7701(o)(1	7701(o)(1	NUM
ftr-359	155	138	)	)	PUNCT
ftr-359	155	139	clarifies	clarifie	NOUN
ftr-359	155	140	and	and	CCONJ
ftr-359	155	141	standardizes	standardize	VERB
ftr-359	155	142	the	the	DET
ftr-359	155	143	application	application	NOUN
ftr-359	155	144	of	of	ADP
ftr-359	155	145	the	the	DET
ftr-359	155	146	economic	economic	ADJ
ftr-359	155	147	substance	substance	NOUN
ftr-359	155	148	doctrine	doctrine	NOUN
ftr-359	155	149	,	,	PUNCT
ftr-359	155	150	but	but	CCONJ
ftr-359	155	151	importantly	importantly	ADV
ftr-359	155	152	it	it	PRON
ftr-359	155	153	does	do	AUX
ftr-359	155	154	not	not	PART
ftr-359	155	155	establish	establish	VERB
ftr-359	155	156	explicit	explicit	ADJ
ftr-359	155	157	rules	rule	NOUN
ftr-359	155	158	for	for	ADP
ftr-359	155	159	determining	determine	VERB
ftr-359	155	160	when	when	SCONJ
ftr-359	155	161	the	the	DET
ftr-359	155	162	doctrine	doctrine	NOUN
ftr-359	155	163	should	should	AUX
ftr-359	155	164	be	be	AUX
ftr-359	155	165	applied	apply	VERB
ftr-359	155	166	.	.	PUNCT
ftr-359	156	1	thus	thus	ADV
ftr-359	156	2	,	,	PUNCT
ftr-359	156	3	an	an	DET
ftr-359	156	4	important	important	ADJ
ftr-359	156	5	initial	initial	ADJ
ftr-359	156	6	question	question	NOUN
ftr-359	156	7	is	be	AUX
ftr-359	156	8	when	when	SCONJ
ftr-359	156	9	will	will	AUX
ftr-359	156	10	the	the	DET
ftr-359	156	11	economic	economic	ADJ
ftr-359	156	12	substance	substance	NOUN
ftr-359	156	13	doctrine	doctrine	NOUN
ftr-359	156	14	be	be	AUX
ftr-359	156	15	relevant	relevant	ADJ
ftr-359	156	16	within	within	ADP
ftr-359	156	17	the	the	DET
ftr-359	156	18	meaning	meaning	NOUN
ftr-359	156	19	of	of	ADP
ftr-359	156	20	section	section	NOUN
ftr-359	156	21	7701(o)(1	7701(o)(1	NUM
ftr-359	156	22	)	)	PUNCT
ftr-359	156	23	?	?	PUNCT
ftr-359	157	1	new	new	ADJ
ftr-359	157	2	section	section	NOUN
ftr-359	157	3	7701(o)(5)(c	7701(o)(5)(c	NUM
ftr-359	157	4	)	)	PUNCT
ftr-359	157	5	states	state	VERB
ftr-359	157	6	that	that	SCONJ
ftr-359	157	7	“	"	PUNCT
ftr-359	157	8	[	[	X
ftr-359	157	9	t]he	t]he	ADV
ftr-359	157	10	determination	determination	NOUN
ftr-359	157	11	of	of	ADP
ftr-359	157	12	whether	whether	SCONJ
ftr-359	157	13	the	the	DET
ftr-359	157	14	economic	economic	ADJ
ftr-359	157	15	substance	substance	NOUN
ftr-359	157	16	doctrine	doctrine	NOUN
ftr-359	157	17	is	be	AUX
ftr-359	157	18	relevant	relevant	ADJ
ftr-359	157	19	to	to	ADP
ftr-359	157	20	a	a	DET
ftr-359	157	21	transaction	transaction	NOUN
ftr-359	157	22	shall	shall	AUX
ftr-359	157	23	be	be	AUX
ftr-359	157	24	made	make	VERB
ftr-359	157	25	in	in	ADP
ftr-359	157	26	the	the	DET
ftr-359	157	27	same	same	ADJ
ftr-359	157	28	manner	manner	NOUN
ftr-359	157	29	as	as	SCONJ
ftr-359	157	30	if	if	SCONJ
ftr-359	157	31	[	[	X
ftr-359	157	32	new	new	ADJ
ftr-359	157	33	section7701(o	section7701(o	NOUN
ftr-359	157	34	)	)	PUNCT
ftr-359	157	35	]	]	PUNCT
ftr-359	157	36	had	have	AUX
ftr-359	157	37	never	never	ADV
ftr-359	157	38	been	be	AUX
ftr-359	157	39	enacted	enact	VERB
ftr-359	157	40	.	.	PUNCT
ftr-359	157	41	”	"	PUNCT
ftr-359	158	1	according	accord	VERB
ftr-359	158	2	to	to	ADP
ftr-359	158	3	the	the	DET
ftr-359	158	4	legislative	legislative	ADJ
ftr-359	158	5	history	history	NOUN
ftr-359	158	6	,	,	PUNCT
ftr-359	158	7	“	"	PUNCT
ftr-359	158	8	the	the	DET
ftr-359	158	9	provision	provision	NOUN
ftr-359	158	10	[	[	X
ftr-359	158	11	section	section	NOUN
ftr-359	158	12	7701(o)(5)(c	7701(o)(5)(c	NUM
ftr-359	158	13	)	)	PUNCT
ftr-359	158	14	]	]	PUNCT
ftr-359	158	15	does	do	AUX
ftr-359	158	16	not	not	PART
ftr-359	158	17	change	change	VERB
ftr-359	158	18	present	present	ADJ
ftr-359	158	19	law	law	NOUN
ftr-359	158	20	standards	standard	NOUN
ftr-359	158	21	in	in	ADP
ftr-359	158	22	determining	determine	VERB
ftr-359	158	23	when	when	SCONJ
ftr-359	158	24	to	to	PART
ftr-359	158	25	utilize	utilize	VERB
ftr-359	158	26	an	an	DET
ftr-359	158	27	economic	economic	ADJ
ftr-359	158	28	substance	substance	NOUN
ftr-359	158	29	analysis	analysis	NOUN
ftr-359	158	30	.	.	PUNCT
ftr-359	159	1	”34	”34	ADP
ftr-359	159	2	furthermore	furthermore	ADV
ftr-359	159	3	,	,	PUNCT
ftr-359	159	4	the	the	DET
ftr-359	159	5	legislative	legislative	ADJ
ftr-359	159	6	history	history	NOUN
ftr-359	159	7	goes	go	VERB
ftr-359	159	8	on	on	ADP
ftr-359	159	9	to	to	ADP
ftr-359	159	10	state	state	NOUN
ftr-359	159	11	that	that	SCONJ
ftr-359	159	12	“	"	PUNCT
ftr-359	159	13	the	the	DET
ftr-359	159	14	fact	fact	NOUN
ftr-359	159	15	that	that	SCONJ
ftr-359	159	16	a	a	DET
ftr-359	159	17	transaction	transaction	NOUN
ftr-359	159	18	meets	meet	VERB
ftr-359	159	19	the	the	DET
ftr-359	159	20	requirements	requirement	NOUN
ftr-359	159	21	for	for	ADP
ftr-359	159	22	specific	specific	ADJ
ftr-359	159	23	treatment	treatment	NOUN
ftr-359	159	24	under	under	ADP
ftr-359	159	25	any	any	DET
ftr-359	159	26	provision	provision	NOUN
ftr-359	159	27	of	of	ADP
ftr-359	159	28	the	the	DET
ftr-359	159	29	code	code	NOUN
ftr-359	159	30	is	be	AUX
ftr-359	159	31	not	not	PART
ftr-359	159	32	determinative	determinative	ADJ
ftr-359	159	33	of	of	ADP
ftr-359	159	34	whether	whether	SCONJ
ftr-359	159	35	a	a	DET
ftr-359	159	36	transaction	transaction	NOUN
ftr-359	159	37	or	or	CCONJ
ftr-359	159	38	series	series	NOUN
ftr-359	159	39	of	of	ADP
ftr-359	159	40	transactions	transaction	NOUN
ftr-359	159	41	of	of	ADP
ftr-359	159	42	which	which	PRON
ftr-359	159	43	it	it	PRON
ftr-359	159	44	is	be	AUX
ftr-359	159	45	a	a	DET
ftr-359	159	46	part	part	NOUN
ftr-359	159	47	has	have	AUX
ftr-359	159	48	economic	economic	ADJ
ftr-359	159	49	substance	substance	NOUN
ftr-359	159	50	.	.	PUNCT
ftr-359	160	1	”35	”35	PROPN
ftr-359	160	2	finally	finally	ADV
ftr-359	160	3	,	,	PUNCT
ftr-359	160	4	the	the	DET
ftr-359	160	5	legislative	legislative	ADJ
ftr-359	160	6	history	history	NOUN
ftr-359	160	7	indicates	indicate	VERB
ftr-359	160	8	that	that	SCONJ
ftr-359	160	9	the	the	DET
ftr-359	160	10	economic	economic	ADJ
ftr-359	160	11	substance	substance	NOUN
ftr-359	160	12	doctrine	doctrine	NOUN
ftr-359	160	13	is	be	AUX
ftr-359	160	14	relevant	relevant	ADJ
ftr-359	160	15	unless	unless	SCONJ
ftr-359	160	16	the	the	DET
ftr-359	160	17	tax	tax	NOUN
ftr-359	160	18	benefits	benefit	NOUN
ftr-359	160	19	are	be	AUX
ftr-359	160	20	consistent	consistent	ADJ
ftr-359	160	21	with	with	ADP
ftr-359	160	22	all	all	DET
ftr-359	160	23	applicable	applicable	ADJ
ftr-359	160	24	provisions	provision	NOUN
ftr-359	160	25	of	of	ADP
ftr-359	160	26	the	the	DET
ftr-359	160	27	code	code	NOUN
ftr-359	160	28	and	and	CCONJ
ftr-359	160	29	the	the	DET
ftr-359	160	30	purpose	purpose	NOUN
ftr-359	160	31	of	of	ADP
ftr-359	160	32	such	such	ADJ
ftr-359	160	33	provisions	provision	NOUN
ftr-359	160	34	.	.	PUNCT
ftr-359	161	1	”36	”36	VERB
ftr-359	162	1	thus	thus	ADV
ftr-359	162	2	,	,	PUNCT
ftr-359	162	3	the	the	DET
ftr-359	162	4	court	court	NOUN
ftr-359	162	5	will	will	AUX
ftr-359	162	6	need	need	VERB
ftr-359	162	7	to	to	PART
ftr-359	162	8	engage	engage	VERB
ftr-359	162	9	in	in	ADP
ftr-359	162	10	a	a	DET
ftr-359	162	11	facts	fact	NOUN
ftr-359	162	12	and	and	CCONJ
ftr-359	162	13	circumstances	circumstance	NOUN
ftr-359	162	14	inquiry	inquiry	NOUN
ftr-359	162	15	as	as	ADP
ftr-359	162	16	to	to	ADP
ftr-359	162	17	whether	whether	SCONJ
ftr-359	162	18	a	a	DET
ftr-359	162	19	particular	particular	ADJ
ftr-359	162	20	result	result	NOUN
ftr-359	162	21	is	be	AUX
ftr-359	162	22	“	"	PUNCT
ftr-359	162	23	consistent	consistent	ADJ
ftr-359	162	24	33	33	NUM
ftr-359	162	25	.	.	PUNCT
ftr-359	163	1	see	see	VERB
ftr-359	163	2	irc	irc	PROPN
ftr-359	163	3	§	§	PROPN
ftr-359	163	4	7701(o)(1	7701(o)(1	NUM
ftr-359	163	5	)	)	PUNCT
ftr-359	163	6	(	(	PUNCT
ftr-359	163	7	emphasis	emphasis	NOUN
ftr-359	163	8	added	add	VERB
ftr-359	163	9	)	)	PUNCT
ftr-359	163	10	.	.	PUNCT
ftr-359	164	1	34	34	NUM
ftr-359	164	2	.	.	PUNCT
ftr-359	165	1	see	see	VERB
ftr-359	165	2	joint	joint	ADJ
ftr-359	165	3	comm	comm	NOUN
ftr-359	165	4	.	.	PUNCT
ftr-359	166	1	technical	technical	ADJ
ftr-359	166	2	explanation	explanation	PROPN
ftr-359	166	3	,	,	PUNCT
ftr-359	166	4	supra	supra	PROPN
ftr-359	166	5	note	note	NOUN
ftr-359	166	6	3	3	NUM
ftr-359	166	7	,	,	PUNCT
ftr-359	166	8	at	at	ADP
ftr-359	166	9	152	152	NUM
ftr-359	166	10	.	.	PUNCT
ftr-359	166	11	35	35	NUM
ftr-359	166	12	.	.	PUNCT
ftr-359	167	1	i	i	PRON
ftr-359	167	2	d.	d.	PROPN
ftr-359	167	3	at	at	ADP
ftr-359	167	4	153	153	NUM
ftr-359	167	5	.	.	PUNCT
ftr-359	167	6	36	36	NUM
ftr-359	167	7	.	.	PUNCT
ftr-359	168	1	i	i	PRON
ftr-359	168	2	d.	d.	PROPN
ftr-359	168	3	at	at	ADP
ftr-359	168	4	152	152	NUM
ftr-359	168	5	.	.	PUNCT
ftr-359	169	1	420	420	NUM
ftr-359	169	2	florida	florida	PROPN
ftr-359	169	3	tax	tax	NOUN
ftr-359	169	4	review	review	NOUN
ftr-359	170	1	[	[	X
ftr-359	170	2	vol	vol	NOUN
ftr-359	170	3	.	.	PUNCT
ftr-359	170	4	10:6	10:6	NUM
ftr-359	170	5	with	with	ADP
ftr-359	170	6	”	"	PUNCT
ftr-359	170	7	the	the	DET
ftr-359	170	8	purpose	purpose	NOUN
ftr-359	170	9	of	of	ADP
ftr-359	170	10	the	the	DET
ftr-359	170	11	tax	tax	NOUN
ftr-359	170	12	laws.37	laws.37	PROPN
ftr-359	170	13	it	it	PRON
ftr-359	170	14	is	be	AUX
ftr-359	170	15	unclear	unclear	ADJ
ftr-359	170	16	whether	whether	SCONJ
ftr-359	170	17	the	the	DET
ftr-359	170	18	court	court	NOUN
ftr-359	170	19	will	will	AUX
ftr-359	170	20	decide	decide	VERB
ftr-359	170	21	this	this	DET
ftr-359	170	22	issue	issue	NOUN
ftr-359	170	23	as	as	ADP
ftr-359	170	24	part	part	NOUN
ftr-359	170	25	of	of	ADP
ftr-359	170	26	a	a	DET
ftr-359	170	27	de	de	X
ftr-359	170	28	novo	novo	NOUN
ftr-359	170	29	review	review	NOUN
ftr-359	170	30	or	or	CCONJ
ftr-359	170	31	whether	whether	SCONJ
ftr-359	170	32	the	the	DET
ftr-359	170	33	court	court	NOUN
ftr-359	170	34	will	will	AUX
ftr-359	170	35	give	give	VERB
ftr-359	170	36	some	some	DET
ftr-359	170	37	level	level	NOUN
ftr-359	170	38	of	of	ADP
ftr-359	170	39	deference	deference	NOUN
ftr-359	170	40	to	to	ADP
ftr-359	170	41	the	the	DET
ftr-359	170	42	government	government	NOUN
ftr-359	170	43	’s	’s	PART
ftr-359	170	44	assertion	assertion	NOUN
ftr-359	170	45	that	that	SCONJ
ftr-359	170	46	the	the	DET
ftr-359	170	47	economic	economic	ADJ
ftr-359	170	48	substance	substance	NOUN
ftr-359	170	49	doctrine	doctrine	NOUN
ftr-359	170	50	is	be	AUX
ftr-359	170	51	“	"	PUNCT
ftr-359	170	52	relevant	relevant	ADJ
ftr-359	170	53	.	.	PUNCT
ftr-359	170	54	”38	”38	PROPN
ftr-359	170	55	however	however	ADV
ftr-359	170	56	,	,	PUNCT
ftr-359	170	57	the	the	DET
ftr-359	170	58	legislative	legislative	ADJ
ftr-359	170	59	history	history	NOUN
ftr-359	170	60	did	do	AUX
ftr-359	170	61	indicate	indicate	VERB
ftr-359	170	62	that	that	SCONJ
ftr-359	170	63	“	"	PUNCT
ftr-359	170	64	[	[	X
ftr-359	170	65	t]he	t]he	ADJ
ftr-359	170	66	provision	provision	NOUN
ftr-359	170	67	is	be	AUX
ftr-359	170	68	not	not	PART
ftr-359	170	69	intended	intend	VERB
ftr-359	170	70	to	to	PART
ftr-359	170	71	alter	alter	VERB
ftr-359	170	72	the	the	DET
ftr-359	170	73	tax	tax	NOUN
ftr-359	170	74	treatment	treatment	NOUN
ftr-359	170	75	of	of	ADP
ftr-359	170	76	certain	certain	ADJ
ftr-359	170	77	basic	basic	ADJ
ftr-359	170	78	business	business	NOUN
ftr-359	170	79	transactions	transaction	NOUN
ftr-359	170	80	that	that	PRON
ftr-359	170	81	,	,	PUNCT
ftr-359	170	82	under	under	ADP
ftr-359	170	83	longstanding	longstanding	ADJ
ftr-359	170	84	judicial	judicial	ADJ
ftr-359	170	85	and	and	CCONJ
ftr-359	170	86	administrative	administrative	ADJ
ftr-359	170	87	practice	practice	NOUN
ftr-359	170	88	,	,	PUNCT
ftr-359	170	89	are	be	AUX
ftr-359	170	90	respected	respect	VERB
ftr-359	170	91	merely	merely	ADV
ftr-359	170	92	because	because	SCONJ
ftr-359	170	93	the	the	DET
ftr-359	170	94	choice	choice	NOUN
ftr-359	170	95	between	between	ADP
ftr-359	170	96	meaningful	meaningful	ADJ
ftr-359	170	97	economic	economic	ADJ
ftr-359	170	98	alternatives	alternative	NOUN
ftr-359	170	99	is	be	AUX
ftr-359	170	100	largely	largely	ADV
ftr-359	170	101	or	or	CCONJ
ftr-359	170	102	entirely	entirely	ADV
ftr-359	170	103	based	base	VERB
ftr-359	170	104	on	on	ADP
ftr-359	170	105	comparative	comparative	ADJ
ftr-359	170	106	tax	tax	NOUN
ftr-359	170	107	advantages	advantage	NOUN
ftr-359	170	108	.	.	PUNCT
ftr-359	171	1	”39	”39	VERB
ftr-359	171	2	the	the	DET
ftr-359	171	3	list	list	NOUN
ftr-359	171	4	of	of	ADP
ftr-359	171	5	transactions	transaction	NOUN
ftr-359	171	6	intended	intend	VERB
ftr-359	171	7	to	to	PART
ftr-359	171	8	be	be	AUX
ftr-359	171	9	immunized	immunize	VERB
ftr-359	171	10	from	from	ADP
ftr-359	171	11	the	the	DET
ftr-359	171	12	application	application	NOUN
ftr-359	171	13	of	of	ADP
ftr-359	171	14	section	section	NOUN
ftr-359	171	15	7701	7701	NUM
ftr-359	171	16	includes	include	VERB
ftr-359	171	17	:	:	PUNCT
ftr-359	171	18	(	(	PUNCT
ftr-359	171	19	1	1	X
ftr-359	171	20	)	)	PUNCT
ftr-359	171	21	the	the	DET
ftr-359	171	22	choice	choice	NOUN
ftr-359	171	23	between	between	ADP
ftr-359	171	24	capitalizing	capitalize	VERB
ftr-359	171	25	a	a	DET
ftr-359	171	26	business	business	NOUN
ftr-359	171	27	enterprise	enterprise	NOUN
ftr-359	171	28	with	with	ADP
ftr-359	171	29	debt	debt	NOUN
ftr-359	171	30	or	or	CCONJ
ftr-359	171	31	equity	equity	NOUN
ftr-359	171	32	;	;	PUNCT
ftr-359	171	33	(	(	PUNCT
ftr-359	171	34	2	2	X
ftr-359	171	35	)	)	PUNCT
ftr-359	171	36	u.s	u.s	PROPN
ftr-359	171	37	.	.	PROPN
ftr-359	171	38	person	person	PROPN
ftr-359	171	39	’s	’s	PART
ftr-359	171	40	choice	choice	NOUN
ftr-359	171	41	between	between	ADP
ftr-359	171	42	utilizing	utilize	VERB
ftr-359	171	43	a	a	DET
ftr-359	171	44	foreign	foreign	ADJ
ftr-359	171	45	corporation	corporation	NOUN
ftr-359	171	46	or	or	CCONJ
ftr-359	171	47	a	a	DET
ftr-359	171	48	domestic	domestic	ADJ
ftr-359	171	49	corporation	corporation	NOUN
ftr-359	171	50	to	to	PART
ftr-359	171	51	make	make	VERB
ftr-359	171	52	a	a	DET
ftr-359	171	53	foreign	foreign	ADJ
ftr-359	171	54	investment	investment	NOUN
ftr-359	171	55	;	;	PUNCT
ftr-359	171	56	(	(	PUNCT
ftr-359	171	57	3	3	X
ftr-359	171	58	)	)	PUNCT
ftr-359	171	59	the	the	DET
ftr-359	171	60	choice	choice	NOUN
ftr-359	171	61	to	to	PART
ftr-359	171	62	enter	enter	VERB
ftr-359	171	63	a	a	DET
ftr-359	171	64	transaction	transaction	NOUN
ftr-359	171	65	or	or	CCONJ
ftr-359	171	66	series	series	NOUN
ftr-359	171	67	of	of	ADP
ftr-359	171	68	transactions	transaction	NOUN
ftr-359	171	69	that	that	PRON
ftr-359	171	70	constitute	constitute	VERB
ftr-359	171	71	a	a	DET
ftr-359	171	72	corporate	corporate	ADJ
ftr-359	171	73	organization	organization	NOUN
ftr-359	171	74	or	or	CCONJ
ftr-359	171	75	reorganization	reorganization	NOUN
ftr-359	171	76	under	under	ADP
ftr-359	171	77	subchapter	subchapter	NOUN
ftr-359	171	78	c	c	NOUN
ftr-359	171	79	;	;	PUNCT
ftr-359	171	80	and	and	CCONJ
ftr-359	171	81	(	(	PUNCT
ftr-359	171	82	4	4	X
ftr-359	171	83	)	)	PUNCT
ftr-359	171	84	the	the	DET
ftr-359	171	85	choice	choice	NOUN
ftr-359	171	86	to	to	PART
ftr-359	171	87	utilize	utilize	VERB
ftr-359	171	88	a	a	DET
ftr-359	171	89	related	relate	VERB
ftr-359	171	90	-	-	PUNCT
ftr-359	171	91	party	party	NOUN
ftr-359	171	92	entity	entity	NOUN
ftr-359	171	93	in	in	ADP
ftr-359	171	94	a	a	DET
ftr-359	171	95	transaction	transaction	NOUN
ftr-359	171	96	,	,	PUNCT
ftr-359	171	97	provided	provide	VERB
ftr-359	171	98	that	that	SCONJ
ftr-359	171	99	the	the	DET
ftr-359	171	100	arm	arm	NOUN
ftr-359	171	101	’s	’s	PART
ftr-359	171	102	length	length	NOUN
ftr-359	171	103	standard	standard	NOUN
ftr-359	171	104	of	of	ADP
ftr-359	171	105	section	section	NOUN
ftr-359	171	106	482	482	NUM
ftr-359	171	107	and	and	CCONJ
ftr-359	171	108	other	other	ADJ
ftr-359	171	109	applicable	applicable	ADJ
ftr-359	171	110	concepts	concept	NOUN
ftr-359	171	111	are	be	AUX
ftr-359	171	112	satisfied.40	satisfied.40	NOUN
ftr-359	171	113	given	give	VERB
ftr-359	171	114	that	that	SCONJ
ftr-359	171	115	the	the	DET
ftr-359	171	116	legislative	legislative	ADJ
ftr-359	171	117	history	history	NOUN
ftr-359	171	118	sets	set	VERB
ftr-359	171	119	forth	forth	ADP
ftr-359	171	120	a	a	DET
ftr-359	171	121	limited	limited	ADJ
ftr-359	171	122	“	"	PUNCT
ftr-359	171	123	angel	angel	NOUN
ftr-359	171	124	list	list	NOUN
ftr-359	171	125	”	"	PUNCT
ftr-359	171	126	of	of	ADP
ftr-359	171	127	approved	approve	VERB
ftr-359	171	128	transactions	transaction	NOUN
ftr-359	171	129	and	and	CCONJ
ftr-359	171	130	states	state	VERB
ftr-359	171	131	that	that	SCONJ
ftr-359	171	132	this	this	DET
ftr-359	171	133	list	list	NOUN
ftr-359	171	134	is	be	AUX
ftr-359	171	135	non	non	ADJ
ftr-359	171	136	-	-	ADJ
ftr-359	171	137	exhaustive	exhaustive	ADJ
ftr-359	171	138	,	,	PUNCT
ftr-359	171	139	one	one	PRON
ftr-359	171	140	would	would	AUX
ftr-359	171	141	expect	expect	VERB
ftr-359	171	142	that	that	SCONJ
ftr-359	171	143	the	the	DET
ftr-359	171	144	tax	tax	NOUN
ftr-359	171	145	community	community	NOUN
ftr-359	171	146	will	will	AUX
ftr-359	171	147	request	request	VERB
ftr-359	171	148	the	the	DET
ftr-359	171	149	treasury	treasury	PROPN
ftr-359	171	150	department	department	PROPN
ftr-359	171	151	to	to	PART
ftr-359	171	152	utilize	utilize	VERB
ftr-359	171	153	its	its	PRON
ftr-359	171	154	rulemaking	rulemaking	NOUN
ftr-359	171	155	authority	authority	NOUN
ftr-359	171	156	to	to	PART
ftr-359	171	157	further	far	ADV
ftr-359	171	158	expand	expand	VERB
ftr-359	171	159	the	the	DET
ftr-359	171	160	list	list	NOUN
ftr-359	171	161	of	of	ADP
ftr-359	171	162	safe	safe	ADJ
ftr-359	171	163	transactions	transaction	NOUN
ftr-359	171	164	that	that	PRON
ftr-359	171	165	need	need	AUX
ftr-359	171	166	not	not	PART
ftr-359	171	167	have	have	VERB
ftr-359	171	168	a	a	DET
ftr-359	171	169	non	non	ADJ
ftr-359	171	170	-	-	ADJ
ftr-359	171	171	tax	tax	ADJ
ftr-359	171	172	motivation	motivation	NOUN
ftr-359	171	173	.	.	PUNCT
ftr-359	172	1	leasing	leasing	NOUN
ftr-359	172	2	transactions	transaction	NOUN
ftr-359	172	3	were	be	AUX
ftr-359	172	4	not	not	PART
ftr-359	172	5	placed	place	VERB
ftr-359	172	6	on	on	ADP
ftr-359	172	7	an	an	DET
ftr-359	172	8	“	"	PUNCT
ftr-359	172	9	angel	angel	NOUN
ftr-359	172	10	list	list	NOUN
ftr-359	172	11	”	"	PUNCT
ftr-359	172	12	and	and	CCONJ
ftr-359	172	13	thus	thus	ADV
ftr-359	172	14	will	will	AUX
ftr-359	172	15	continue	continue	VERB
ftr-359	172	16	to	to	PART
ftr-359	172	17	be	be	AUX
ftr-359	172	18	scrutinized	scrutinize	VERB
ftr-359	172	19	based	base	VERB
ftr-359	172	20	on	on	ADP
ftr-359	172	21	all	all	PRON
ftr-359	172	22	of	of	ADP
ftr-359	172	23	the	the	DET
ftr-359	172	24	facts	fact	NOUN
ftr-359	172	25	and	and	CCONJ
ftr-359	172	26	circumstances	circumstance	NOUN
ftr-359	172	27	.	.	PUNCT
ftr-359	173	1	when	when	SCONJ
ftr-359	173	2	the	the	DET
ftr-359	173	3	economic	economic	ADJ
ftr-359	173	4	substance	substance	NOUN
ftr-359	173	5	doctrine	doctrine	NOUN
ftr-359	173	6	does	do	AUX
ftr-359	173	7	apply	apply	VERB
ftr-359	173	8	,	,	PUNCT
ftr-359	173	9	new	new	ADJ
ftr-359	173	10	section	section	NOUN
ftr-359	173	11	7701(o	7701(o	NUM
ftr-359	173	12	)	)	PUNCT
ftr-359	173	13	standardizes	standardize	VERB
ftr-359	173	14	the	the	DET
ftr-359	173	15	methodology	methodology	NOUN
ftr-359	173	16	for	for	ADP
ftr-359	173	17	its	its	PRON
ftr-359	173	18	application	application	NOUN
ftr-359	173	19	.	.	PUNCT
ftr-359	174	1	in	in	ADP
ftr-359	174	2	this	this	DET
ftr-359	174	3	regard	regard	NOUN
ftr-359	174	4	,	,	PUNCT
ftr-359	174	5	new	new	ADJ
ftr-359	174	6	section	section	NOUN
ftr-359	174	7	7701(o)(1	7701(o)(1	NUM
ftr-359	174	8	)	)	PUNCT
ftr-359	174	9	adopts	adopt	VERB
ftr-359	174	10	a	a	DET
ftr-359	174	11	conjunctive	conjunctive	ADJ
ftr-359	174	12	analysis	analysis	NOUN
ftr-359	174	13	under	under	ADP
ftr-359	174	14	which	which	PRON
ftr-359	174	15	a	a	DET
ftr-359	174	16	transaction	transaction	NOUN
ftr-359	174	17	has	have	VERB
ftr-359	174	18	economic	economic	ADJ
ftr-359	174	19	substance	substance	NOUN
ftr-359	174	20	only	only	ADV
ftr-359	174	21	if	if	SCONJ
ftr-359	174	22	(	(	PUNCT
ftr-359	174	23	a	a	X
ftr-359	174	24	)	)	PUNCT
ftr-359	174	25	the	the	DET
ftr-359	174	26	transaction	transaction	NOUN
ftr-359	174	27	changes	change	VERB
ftr-359	174	28	the	the	DET
ftr-359	174	29	taxpayer	taxpayer	NOUN
ftr-359	174	30	’s	’s	PART
ftr-359	174	31	economic	economic	ADJ
ftr-359	174	32	position	position	NOUN
ftr-359	174	33	in	in	ADP
ftr-359	174	34	a	a	DET
ftr-359	174	35	meaningful	meaningful	ADJ
ftr-359	174	36	way	way	NOUN
ftr-359	174	37	apart	apart	ADV
ftr-359	174	38	from	from	ADP
ftr-359	174	39	federal	federal	ADJ
ftr-359	174	40	income	income	NOUN
ftr-359	174	41	tax	tax	NOUN
ftr-359	174	42	effects	effect	NOUN
ftr-359	174	43	37	37	NUM
ftr-359	174	44	.	.	PUNCT
ftr-359	175	1	i	i	PRON
ftr-359	175	2	d.	d.	PROPN
ftr-359	175	3	at	at	ADP
ftr-359	175	4	153	153	NUM
ftr-359	175	5	.	.	PUNCT
ftr-359	176	1	38	38	NUM
ftr-359	176	2	.	.	PUNCT
ftr-359	176	3	compare	compare	VERB
ftr-359	176	4	conn	conn	PROPN
ftr-359	176	5	.	.	PUNCT
ftr-359	177	1	gen	gen	PROPN
ftr-359	177	2	.	.	PROPN
ftr-359	177	3	life	life	PROPN
ftr-359	177	4	ins	ins	PROPN
ftr-359	177	5	.	.	PUNCT
ftr-359	177	6	co.	co.	PROPN
ftr-359	178	1	v.	v.	PROPN
ftr-359	178	2	commissioner	commissioner	PROPN
ftr-359	178	3	,	,	PUNCT
ftr-359	178	4	177	177	NUM
ftr-359	178	5	f.3d	f.3d	NUM
ftr-359	178	6	136	136	NUM
ftr-359	178	7	,	,	PUNCT
ftr-359	178	8	143	143	NUM
ftr-359	178	9	-	-	SYM
ftr-359	178	10	46	46	NUM
ftr-359	178	11	(	(	PUNCT
ftr-359	178	12	3d	3d	PROPN
ftr-359	178	13	cir	cir	NOUN
ftr-359	178	14	.	.	PROPN
ftr-359	178	15	1999	1999	NUM
ftr-359	178	16	)	)	PUNCT
ftr-359	178	17	(	(	PUNCT
ftr-359	178	18	giving	give	VERB
ftr-359	178	19	some	some	DET
ftr-359	178	20	deference	deference	NOUN
ftr-359	178	21	to	to	ADP
ftr-359	178	22	the	the	DET
ftr-359	178	23	irs	irs	PROPN
ftr-359	178	24	’s	’s	PART
ftr-359	178	25	interpretation	interpretation	NOUN
ftr-359	178	26	of	of	ADP
ftr-359	178	27	a	a	DET
ftr-359	178	28	regulation	regulation	NOUN
ftr-359	178	29	offered	offer	VERB
ftr-359	178	30	for	for	ADP
ftr-359	178	31	the	the	DET
ftr-359	178	32	first	first	ADJ
ftr-359	178	33	time	time	NOUN
ftr-359	178	34	during	during	ADP
ftr-359	178	35	that	that	DET
ftr-359	178	36	particular	particular	ADJ
ftr-359	178	37	controversy	controversy	NOUN
ftr-359	178	38	)	)	PUNCT
ftr-359	178	39	,	,	PUNCT
ftr-359	178	40	with	with	ADP
ftr-359	178	41	csi	csi	PROPN
ftr-359	178	42	hydrostatic	hydrostatic	PROPN
ftr-359	178	43	testers	tester	NOUN
ftr-359	178	44	v.	v.	ADP
ftr-359	178	45	commissioner	commissioner	PROPN
ftr-359	178	46	,	,	PUNCT
ftr-359	178	47	103	103	NUM
ftr-359	178	48	t.c	t.c	PROPN
ftr-359	178	49	.	.	PROPN
ftr-359	178	50	398	398	NUM
ftr-359	178	51	,	,	PUNCT
ftr-359	178	52	408	408	NUM
ftr-359	178	53	-	-	SYM
ftr-359	178	54	09	09	NUM
ftr-359	178	55	(	(	PUNCT
ftr-359	178	56	1994	1994	NUM
ftr-359	178	57	)	)	PUNCT
ftr-359	178	58	,	,	PUNCT
ftr-359	178	59	aff’d	aff’d	VERB
ftr-359	178	60	,	,	PUNCT
ftr-359	178	61	62	62	NUM
ftr-359	178	62	f.3d	f.3d	NUM
ftr-359	178	63	136	136	NUM
ftr-359	178	64	(	(	PUNCT
ftr-359	178	65	5th	5th	ADJ
ftr-359	178	66	cir	cir	NOUN
ftr-359	178	67	.	.	PROPN
ftr-359	178	68	1995	1995	NUM
ftr-359	178	69	)	)	PUNCT
ftr-359	178	70	(	(	PUNCT
ftr-359	178	71	granting	grant	VERB
ftr-359	178	72	some	some	DET
ftr-359	178	73	deference	deference	NOUN
ftr-359	178	74	to	to	ADP
ftr-359	178	75	an	an	DET
ftr-359	178	76	irs	irs	PROPN
ftr-359	178	77	litigating	litigating	NOUN
ftr-359	178	78	position	position	NOUN
ftr-359	178	79	only	only	ADV
ftr-359	178	80	when	when	SCONJ
ftr-359	178	81	that	that	DET
ftr-359	178	82	position	position	NOUN
ftr-359	178	83	was	be	AUX
ftr-359	178	84	based	base	VERB
ftr-359	178	85	on	on	ADP
ftr-359	178	86	a	a	DET
ftr-359	178	87	published	publish	VERB
ftr-359	178	88	irs	irs	PROPN
ftr-359	178	89	position	position	NOUN
ftr-359	178	90	or	or	CCONJ
ftr-359	178	91	was	be	AUX
ftr-359	178	92	a	a	DET
ftr-359	178	93	longstanding	longstanding	ADJ
ftr-359	178	94	administrative	administrative	ADJ
ftr-359	178	95	position	position	NOUN
ftr-359	178	96	)	)	PUNCT
ftr-359	178	97	.	.	PUNCT
ftr-359	179	1	39	39	NUM
ftr-359	179	2	.	.	PUNCT
ftr-359	180	1	see	see	VERB
ftr-359	180	2	joint	joint	ADJ
ftr-359	180	3	comm	comm	NOUN
ftr-359	180	4	.	.	PUNCT
ftr-359	181	1	technical	technical	ADJ
ftr-359	181	2	explanation	explanation	PROPN
ftr-359	181	3	,	,	PUNCT
ftr-359	181	4	supra	supra	PROPN
ftr-359	181	5	note	note	NOUN
ftr-359	181	6	3	3	NUM
ftr-359	181	7	,	,	PUNCT
ftr-359	181	8	at	at	ADP
ftr-359	181	9	152	152	NUM
ftr-359	181	10	.	.	PUNCT
ftr-359	181	11	40	40	NUM
ftr-359	181	12	.	.	PUNCT
ftr-359	182	1	i	i	PRON
ftr-359	182	2	d.	d.	PROPN
ftr-359	182	3	at	at	ADP
ftr-359	182	4	152	152	NUM
ftr-359	182	5	-	-	SYM
ftr-359	182	6	53	53	NUM
ftr-359	182	7	.	.	PUNCT
ftr-359	183	1	2010	2010	NUM
ftr-359	183	2	]	]	X
ftr-359	183	3	economic	economic	ADJ
ftr-359	183	4	substance	substance	NOUN
ftr-359	183	5	doctrine	doctrine	NOUN
ftr-359	183	6	421	421	NUM
ftr-359	183	7	and	and	CCONJ
ftr-359	183	8	(	(	PUNCT
ftr-359	183	9	b	b	X
ftr-359	183	10	)	)	PUNCT
ftr-359	184	1	the	the	DET
ftr-359	184	2	taxpayer	taxpayer	NOUN
ftr-359	184	3	has	have	VERB
ftr-359	184	4	a	a	DET
ftr-359	184	5	substantial	substantial	ADJ
ftr-359	184	6	business	business	NOUN
ftr-359	184	7	purpose	purpose	NOUN
ftr-359	184	8	,	,	PUNCT
ftr-359	184	9	apart	apart	ADV
ftr-359	184	10	from	from	ADP
ftr-359	184	11	federal	federal	ADJ
ftr-359	184	12	income	income	NOUN
ftr-359	184	13	tax	tax	NOUN
ftr-359	184	14	effects	effect	NOUN
ftr-359	184	15	,	,	PUNCT
ftr-359	184	16	for	for	ADP
ftr-359	184	17	entering	enter	VERB
ftr-359	184	18	into	into	ADP
ftr-359	184	19	the	the	DET
ftr-359	184	20	transaction	transaction	NOUN
ftr-359	184	21	.	.	PUNCT
ftr-359	185	1	in	in	ADP
ftr-359	185	2	earlier	early	ADJ
ftr-359	185	3	versions	version	NOUN
ftr-359	185	4	of	of	ADP
ftr-359	185	5	this	this	DET
ftr-359	185	6	legislation	legislation	NOUN
ftr-359	185	7	,	,	PUNCT
ftr-359	185	8	section	section	NOUN
ftr-359	185	9	7701(o)(1)(b	7701(o)(1)(b	NUM
ftr-359	185	10	)	)	PUNCT
ftr-359	185	11	had	have	AUX
ftr-359	185	12	added	add	VERB
ftr-359	185	13	the	the	DET
ftr-359	185	14	following	follow	VERB
ftr-359	185	15	additional	additional	ADJ
ftr-359	185	16	statement	statement	NOUN
ftr-359	185	17	:	:	PUNCT
ftr-359	185	18	“	"	PUNCT
ftr-359	185	19	[	[	X
ftr-359	185	20	a]nd	a]nd	ADP
ftr-359	185	21	the	the	DET
ftr-359	185	22	transaction	transaction	NOUN
ftr-359	185	23	is	be	AUX
ftr-359	185	24	a	a	DET
ftr-359	185	25	reasonable	reasonable	ADJ
ftr-359	185	26	means	mean	NOUN
ftr-359	185	27	of	of	ADP
ftr-359	185	28	accomplishing	accomplish	VERB
ftr-359	185	29	such	such	ADJ
ftr-359	185	30	purpose	purpose	NOUN
ftr-359	185	31	.	.	PUNCT
ftr-359	186	1	”41	”41	VERB
ftr-359	186	2	it	it	PRON
ftr-359	186	3	is	be	AUX
ftr-359	186	4	not	not	PART
ftr-359	186	5	clear	clear	ADJ
ftr-359	186	6	what	what	DET
ftr-359	186	7	difference	difference	NOUN
ftr-359	186	8	in	in	ADP
ftr-359	186	9	application	application	NOUN
ftr-359	186	10	was	be	AUX
ftr-359	186	11	intended	intend	VERB
ftr-359	186	12	by	by	ADP
ftr-359	186	13	the	the	DET
ftr-359	186	14	deletion	deletion	NOUN
ftr-359	186	15	of	of	ADP
ftr-359	186	16	this	this	DET
ftr-359	186	17	qualifier	qualifier	NOUN
ftr-359	186	18	language	language	NOUN
ftr-359	186	19	in	in	ADP
ftr-359	186	20	the	the	DET
ftr-359	186	21	final	final	ADJ
ftr-359	186	22	statutory	statutory	ADJ
ftr-359	186	23	language	language	NOUN
ftr-359	186	24	.	.	PUNCT
ftr-359	187	1	the	the	DET
ftr-359	187	2	conjunctive	conjunctive	ADJ
ftr-359	187	3	test	test	NOUN
ftr-359	187	4	set	set	VERB
ftr-359	187	5	forth	forth	ADP
ftr-359	187	6	in	in	ADP
ftr-359	187	7	section	section	NOUN
ftr-359	187	8	7701(o)(1)(a	7701(o)(1)(a	NUM
ftr-359	187	9	)	)	PUNCT
ftr-359	187	10	and	and	CCONJ
ftr-359	187	11	(	(	PUNCT
ftr-359	187	12	b	b	X
ftr-359	187	13	)	)	PUNCT
ftr-359	187	14	resolves	resolve	VERB
ftr-359	187	15	the	the	DET
ftr-359	187	16	split	split	NOUN
ftr-359	187	17	between	between	ADP
ftr-359	187	18	the	the	DET
ftr-359	187	19	circuits	circuit	NOUN
ftr-359	187	20	(	(	PUNCT
ftr-359	187	21	and	and	CCONJ
ftr-359	187	22	between	between	ADP
ftr-359	187	23	the	the	DET
ftr-359	187	24	tax	tax	NOUN
ftr-359	187	25	court	court	NOUN
ftr-359	187	26	and	and	CCONJ
ftr-359	187	27	certain	certain	ADJ
ftr-359	187	28	circuits)42	circuits)42	NOUN
ftr-359	187	29	by	by	ADP
ftr-359	187	30	rejecting	reject	VERB
ftr-359	187	31	the	the	DET
ftr-359	187	32	view	view	NOUN
ftr-359	187	33	of	of	ADP
ftr-359	187	34	those	those	DET
ftr-359	187	35	courts	court	NOUN
ftr-359	187	36	that	that	PRON
ftr-359	187	37	held	hold	VERB
ftr-359	187	38	the	the	DET
ftr-359	187	39	economic	economic	ADJ
ftr-359	187	40	substance	substance	NOUN
ftr-359	187	41	doctrine	doctrine	NOUN
ftr-359	187	42	was	be	AUX
ftr-359	187	43	satisfied	satisfied	ADJ
ftr-359	187	44	if	if	SCONJ
ftr-359	187	45	there	there	PRON
ftr-359	187	46	were	be	VERB
ftr-359	187	47	either	either	CCONJ
ftr-359	187	48	(	(	PUNCT
ftr-359	187	49	1	1	X
ftr-359	187	50	)	)	PUNCT
ftr-359	187	51	a	a	DET
ftr-359	187	52	change	change	NOUN
ftr-359	187	53	in	in	ADP
ftr-359	187	54	the	the	DET
ftr-359	187	55	taxpayer	taxpayer	NOUN
ftr-359	187	56	’s	’s	PART
ftr-359	187	57	economic	economic	ADJ
ftr-359	187	58	position	position	NOUN
ftr-359	187	59	or	or	CCONJ
ftr-359	187	60	(	(	PUNCT
ftr-359	187	61	2	2	NUM
ftr-359	187	62	)	)	PUNCT
ftr-359	187	63	a	a	DET
ftr-359	187	64	non	non	ADJ
ftr-359	187	65	-	-	ADJ
ftr-359	187	66	tax	tax	ADJ
ftr-359	187	67	business	business	NOUN
ftr-359	187	68	purpose.43	purpose.43	PROPN
ftr-359	187	69	furthermore	furthermore	ADV
ftr-359	187	70	,	,	PUNCT
ftr-359	187	71	new	new	ADJ
ftr-359	187	72	section	section	NOUN
ftr-359	187	73	7701(o)(5)(d	7701(o)(5)(d	NUM
ftr-359	187	74	)	)	PUNCT
ftr-359	187	75	allows	allow	VERB
ftr-359	187	76	the	the	DET
ftr-359	187	77	economic	economic	ADJ
ftr-359	187	78	substance	substance	NOUN
ftr-359	187	79	doctrine	doctrine	NOUN
ftr-359	187	80	to	to	PART
ftr-359	187	81	be	be	AUX
ftr-359	187	82	applied	apply	VERB
ftr-359	187	83	to	to	ADP
ftr-359	187	84	a	a	DET
ftr-359	187	85	single	single	ADJ
ftr-359	187	86	transaction	transaction	NOUN
ftr-359	187	87	or	or	CCONJ
ftr-359	187	88	to	to	ADP
ftr-359	187	89	a	a	DET
ftr-359	187	90	series	series	NOUN
ftr-359	187	91	of	of	ADP
ftr-359	187	92	transactions	transaction	NOUN
ftr-359	187	93	.	.	PUNCT
ftr-359	188	1	in	in	ADP
ftr-359	188	2	this	this	DET
ftr-359	188	3	respect	respect	NOUN
ftr-359	188	4	,	,	PUNCT
ftr-359	188	5	new	new	ADJ
ftr-359	188	6	section	section	NOUN
ftr-359	188	7	7701(o)(5)(d	7701(o)(5)(d	NUM
ftr-359	188	8	)	)	PUNCT
ftr-359	188	9	and	and	CCONJ
ftr-359	188	10	its	its	PRON
ftr-359	188	11	associated	associated	ADJ
ftr-359	188	12	legislative	legislative	ADJ
ftr-359	188	13	history	history	NOUN
ftr-359	188	14	is	be	AUX
ftr-359	188	15	likely	likely	ADJ
ftr-359	188	16	to	to	PART
ftr-359	188	17	have	have	VERB
ftr-359	188	18	a	a	DET
ftr-359	188	19	significant	significant	ADJ
ftr-359	188	20	impact	impact	NOUN
ftr-359	188	21	on	on	ADP
ftr-359	188	22	how	how	SCONJ
ftr-359	188	23	a	a	DET
ftr-359	188	24	transaction	transaction	NOUN
ftr-359	188	25	will	will	AUX
ftr-359	188	26	be	be	AUX
ftr-359	188	27	framed	frame	VERB
ftr-359	188	28	under	under	ADP
ftr-359	188	29	the	the	DET
ftr-359	188	30	economic	economic	ADJ
ftr-359	188	31	substance	substance	NOUN
ftr-359	188	32	doctrine	doctrine	NOUN
ftr-359	188	33	.	.	PUNCT
ftr-359	189	1	to	to	PART
ftr-359	189	2	better	well	ADV
ftr-359	189	3	understand	understand	VERB
ftr-359	189	4	this	this	DET
ftr-359	189	5	assertion	assertion	NOUN
ftr-359	189	6	,	,	PUNCT
ftr-359	189	7	it	it	PRON
ftr-359	189	8	is	be	AUX
ftr-359	189	9	appropriate	appropriate	ADJ
ftr-359	189	10	to	to	PART
ftr-359	189	11	review	review	VERB
ftr-359	189	12	the	the	DET
ftr-359	189	13	standards	standard	NOUN
ftr-359	189	14	for	for	ADP
ftr-359	189	15	applying	apply	VERB
ftr-359	189	16	business	business	NOUN
ftr-359	189	17	purpose	purpose	NOUN
ftr-359	189	18	and	and	CCONJ
ftr-359	189	19	economic	economic	ADJ
ftr-359	189	20	substance	substance	NOUN
ftr-359	189	21	under	under	ADP
ftr-359	189	22	judicial	judicial	ADJ
ftr-359	189	23	case	case	NOUN
ftr-359	189	24	law	law	NOUN
ftr-359	189	25	that	that	PRON
ftr-359	189	26	predates	predate	VERB
ftr-359	189	27	section	section	NOUN
ftr-359	189	28	7701(o	7701(o	NOUN
ftr-359	189	29	)	)	PUNCT
ftr-359	189	30	’s	’s	PART
ftr-359	189	31	enactment	enactment	NOUN
ftr-359	189	32	.	.	PUNCT
ftr-359	190	1	in	in	ADP
ftr-359	190	2	the	the	DET
ftr-359	190	3	landmark	landmark	NOUN
ftr-359	190	4	case	case	NOUN
ftr-359	190	5	of	of	ADP
ftr-359	190	6	gregory	gregory	PROPN
ftr-359	190	7	v.	v.	ADP
ftr-359	190	8	helvering	helvering	PROPN
ftr-359	190	9	,	,	PUNCT
ftr-359	190	10	judge	judge	NOUN
ftr-359	190	11	learned	learn	VERB
ftr-359	190	12	hand	hand	NOUN
ftr-359	190	13	set	set	VERB
ftr-359	190	14	forth	forth	ADP
ftr-359	190	15	the	the	DET
ftr-359	190	16	following	follow	VERB
ftr-359	190	17	boundaries	boundary	NOUN
ftr-359	190	18	for	for	ADP
ftr-359	190	19	the	the	DET
ftr-359	190	20	business	business	NOUN
ftr-359	190	21	purpose	purpose	NOUN
ftr-359	190	22	doctrine	doctrine	NOUN
ftr-359	190	23	:	:	PUNCT
ftr-359	190	24	we	we	PRON
ftr-359	190	25	agree	agree	VERB
ftr-359	190	26	with	with	ADP
ftr-359	190	27	the	the	DET
ftr-359	190	28	board	board	NOUN
ftr-359	190	29	and	and	CCONJ
ftr-359	190	30	the	the	DET
ftr-359	190	31	taxpayer	taxpayer	NOUN
ftr-359	190	32	that	that	PRON
ftr-359	190	33	a	a	DET
ftr-359	190	34	transaction	transaction	NOUN
ftr-359	190	35	,	,	PUNCT
ftr-359	190	36	otherwise	otherwise	ADV
ftr-359	190	37	within	within	ADP
ftr-359	190	38	an	an	DET
ftr-359	190	39	exception	exception	NOUN
ftr-359	190	40	of	of	ADP
ftr-359	190	41	the	the	DET
ftr-359	190	42	tax	tax	NOUN
ftr-359	190	43	law	law	NOUN
ftr-359	190	44	,	,	PUNCT
ftr-359	190	45	does	do	AUX
ftr-359	190	46	not	not	PART
ftr-359	190	47	lose	lose	VERB
ftr-359	190	48	its	its	PRON
ftr-359	190	49	immunity	immunity	NOUN
ftr-359	190	50	,	,	PUNCT
ftr-359	190	51	because	because	SCONJ
ftr-359	190	52	it	it	PRON
ftr-359	190	53	is	be	AUX
ftr-359	190	54	actuated	actuate	VERB
ftr-359	190	55	by	by	ADP
ftr-359	190	56	a	a	DET
ftr-359	190	57	desire	desire	NOUN
ftr-359	190	58	to	to	PART
ftr-359	190	59	avoid	avoid	VERB
ftr-359	190	60	,	,	PUNCT
ftr-359	190	61	or	or	CCONJ
ftr-359	190	62	,	,	PUNCT
ftr-359	190	63	if	if	SCONJ
ftr-359	190	64	one	one	PRON
ftr-359	190	65	choose	choose	VERB
ftr-359	190	66	,	,	PUNCT
ftr-359	190	67	to	to	PART
ftr-359	190	68	evade	evade	VERB
ftr-359	190	69	,	,	PUNCT
ftr-359	190	70	taxation	taxation	NOUN
ftr-359	190	71	.	.	PUNCT
ftr-359	191	1	any	any	DET
ftr-359	191	2	one	one	NOUN
ftr-359	191	3	may	may	AUX
ftr-359	191	4	so	so	ADV
ftr-359	191	5	arrange	arrange	VERB
ftr-359	191	6	his	his	PRON
ftr-359	191	7	affairs	affair	NOUN
ftr-359	191	8	that	that	SCONJ
ftr-359	191	9	his	his	PRON
ftr-359	191	10	taxes	taxis	NOUN
ftr-359	191	11	shall	shall	AUX
ftr-359	191	12	be	be	AUX
ftr-359	191	13	as	as	ADV
ftr-359	191	14	low	low	ADJ
ftr-359	191	15	as	as	ADP
ftr-359	191	16	possible	possible	ADJ
ftr-359	191	17	;	;	PUNCT
ftr-359	191	18	he	he	PRON
ftr-359	191	19	is	be	AUX
ftr-359	191	20	not	not	PART
ftr-359	191	21	bound	bind	VERB
ftr-359	191	22	to	to	PART
ftr-359	191	23	choose	choose	VERB
ftr-359	191	24	that	that	DET
ftr-359	191	25	pattern	pattern	NOUN
ftr-359	191	26	which	which	PRON
ftr-359	191	27	will	will	AUX
ftr-359	191	28	best	well	ADV
ftr-359	191	29	pay	pay	VERB
ftr-359	191	30	the	the	DET
ftr-359	191	31	treasury	treasury	NOUN
ftr-359	191	32	;	;	PUNCT
ftr-359	191	33	there	there	PRON
ftr-359	191	34	is	be	VERB
ftr-359	191	35	not	not	PART
ftr-359	191	36	even	even	ADV
ftr-359	191	37	a	a	DET
ftr-359	191	38	patriotic	patriotic	ADJ
ftr-359	191	39	duty	duty	NOUN
ftr-359	191	40	to	to	PART
ftr-359	191	41	increase	increase	VERB
ftr-359	191	42	one	one	NUM
ftr-359	191	43	’s	’s	PART
ftr-359	191	44	taxes.44	taxes.44	ADJ
ftr-359	191	45	commentators	commentator	NOUN
ftr-359	191	46	have	have	AUX
ftr-359	191	47	forcefully	forcefully	ADV
ftr-359	191	48	argued	argue	VERB
ftr-359	191	49	that	that	SCONJ
ftr-359	191	50	this	this	DET
ftr-359	191	51	statement	statement	NOUN
ftr-359	191	52	in	in	ADP
ftr-359	191	53	gregory	gregory	PROPN
ftr-359	191	54	and	and	CCONJ
ftr-359	191	55	similar	similar	ADJ
ftr-359	191	56	statements	statement	NOUN
ftr-359	191	57	in	in	ADP
ftr-359	191	58	other	other	ADJ
ftr-359	191	59	cases	case	NOUN
ftr-359	191	60	grant	grant	VERB
ftr-359	191	61	the	the	DET
ftr-359	191	62	taxpayer	taxpayer	NOUN
ftr-359	191	63	the	the	DET
ftr-359	191	64	right	right	NOUN
ftr-359	191	65	to	to	PART
ftr-359	191	66	structure	structure	VERB
ftr-359	191	67	an	an	DET
ftr-359	191	68	overall	overall	ADJ
ftr-359	191	69	transaction	transaction	NOUN
ftr-359	191	70	in	in	ADP
ftr-359	191	71	the	the	DET
ftr-359	191	72	most	most	ADJ
ftr-359	191	73	tax	tax	NOUN
ftr-359	191	74	advantageous	advantageous	ADJ
ftr-359	191	75	manner	manner	NOUN
ftr-359	191	76	as	as	ADV
ftr-359	191	77	long	long	ADV
ftr-359	191	78	as	as	ADP
ftr-359	191	79	the	the	DET
ftr-359	191	80	41	41	NUM
ftr-359	191	81	.	.	PUNCT
ftr-359	192	1	see	see	VERB
ftr-359	192	2	,	,	PUNCT
ftr-359	192	3	e.g.	e.g.	ADV
ftr-359	192	4	,	,	PUNCT
ftr-359	192	5	h.r	h.r	PROPN
ftr-359	192	6	.	.	PROPN
ftr-359	192	7	2345	2345	NUM
ftr-359	192	8	,	,	PUNCT
ftr-359	192	9	110th	110th	ADJ
ftr-359	192	10	cong	cong	NOUN
ftr-359	192	11	.	.	PUNCT
ftr-359	192	12	,	,	PUNCT
ftr-359	192	13	1st	1st	ADJ
ftr-359	192	14	sess	sess	NOUN
ftr-359	192	15	.	.	PUNCT
ftr-359	193	1	(	(	PUNCT
ftr-359	193	2	2007	2007	NUM
ftr-359	193	3	)	)	PUNCT
ftr-359	193	4	;	;	PUNCT
ftr-359	193	5	h.r	h.r	PROPN
ftr-359	193	6	.	.	PROPN
ftr-359	193	7	2	2	NUM
ftr-359	193	8	,	,	PUNCT
ftr-359	193	9	108th	108th	ADJ
ftr-359	193	10	cong	cong	NOUN
ftr-359	193	11	.	.	PUNCT
ftr-359	193	12	,	,	PUNCT
ftr-359	193	13	1st	1st	ADJ
ftr-359	193	14	sess	sess	NOUN
ftr-359	193	15	.	.	PUNCT
ftr-359	194	1	(	(	PUNCT
ftr-359	194	2	2003	2003	NUM
ftr-359	194	3	)	)	PUNCT
ftr-359	194	4	.	.	PUNCT
ftr-359	195	1	42	42	NUM
ftr-359	195	2	.	.	PUNCT
ftr-359	195	3	see	see	VERB
ftr-359	195	4	joint	joint	ADJ
ftr-359	195	5	comm	comm	NOUN
ftr-359	195	6	.	.	PUNCT
ftr-359	196	1	technical	technical	ADJ
ftr-359	196	2	explanation	explanation	PROPN
ftr-359	196	3	,	,	PUNCT
ftr-359	196	4	supra	supra	PROPN
ftr-359	196	5	note	note	NOUN
ftr-359	196	6	3	3	NUM
ftr-359	196	7	,	,	PUNCT
ftr-359	196	8	at	at	ADP
ftr-359	196	9	154	154	NUM
ftr-359	196	10	.	.	PUNCT
ftr-359	197	1	43	43	NUM
ftr-359	197	2	.	.	PUNCT
ftr-359	198	1	for	for	ADP
ftr-359	198	2	cases	case	NOUN
ftr-359	198	3	that	that	PRON
ftr-359	198	4	had	have	AUX
ftr-359	198	5	articulated	articulate	VERB
ftr-359	198	6	the	the	DET
ftr-359	198	7	“	"	PUNCT
ftr-359	198	8	disjunctive	disjunctive	ADJ
ftr-359	198	9	test	test	NOUN
ftr-359	198	10	,	,	PUNCT
ftr-359	198	11	”	"	PUNCT
ftr-359	198	12	see	see	VERB
ftr-359	198	13	generally	generally	ADV
ftr-359	198	14	ies	ies	PROPN
ftr-359	198	15	indus	indus	PROPN
ftr-359	198	16	.	.	PROPN
ftr-359	198	17	,	,	PUNCT
ftr-359	198	18	inc	inc	PROPN
ftr-359	198	19	.	.	PROPN
ftr-359	199	1	v.	v.	PROPN
ftr-359	199	2	united	united	PROPN
ftr-359	199	3	states	states	PROPN
ftr-359	199	4	,	,	PUNCT
ftr-359	199	5	253	253	NUM
ftr-359	199	6	f.3d	f.3d	NUM
ftr-359	199	7	350	350	NUM
ftr-359	199	8	,	,	PUNCT
ftr-359	199	9	353	353	NUM
ftr-359	199	10	(	(	PUNCT
ftr-359	199	11	8th	8th	ADJ
ftr-359	199	12	cir	cir	NOUN
ftr-359	199	13	.	.	PUNCT
ftr-359	199	14	2001	2001	NUM
ftr-359	199	15	)	)	PUNCT
ftr-359	200	1	;	;	PUNCT
ftr-359	200	2	rice	rice	PROPN
ftr-359	200	3	’s	’s	PART
ftr-359	200	4	toyota	toyota	PROPN
ftr-359	200	5	world	world	PROPN
ftr-359	200	6	v.	v.	PROPN
ftr-359	200	7	commissioner	commissioner	PROPN
ftr-359	200	8	,	,	PUNCT
ftr-359	200	9	752	752	NUM
ftr-359	200	10	f.2d	f.2d	SYM
ftr-359	200	11	89	89	NUM
ftr-359	200	12	(	(	PUNCT
ftr-359	200	13	4th	4th	ADJ
ftr-359	200	14	cir	cir	NOUN
ftr-359	200	15	.	.	PUNCT
ftr-359	200	16	1985	1985	NUM
ftr-359	200	17	)	)	PUNCT
ftr-359	200	18	.	.	PUNCT
ftr-359	201	1	44	44	NUM
ftr-359	201	2	.	.	PUNCT
ftr-359	202	1	gregory	gregory	PROPN
ftr-359	202	2	v.	v.	PROPN
ftr-359	202	3	helvering	helvering	PROPN
ftr-359	202	4	,	,	PUNCT
ftr-359	202	5	69	69	NUM
ftr-359	202	6	f.2d	f.2d	NOUN
ftr-359	202	7	810	810	NUM
ftr-359	202	8	(	(	PUNCT
ftr-359	202	9	2d	2d	NUM
ftr-359	202	10	cir	cir	NOUN
ftr-359	202	11	.	.	PUNCT
ftr-359	202	12	1934	1934	NUM
ftr-359	202	13	)	)	PUNCT
ftr-359	202	14	,	,	PUNCT
ftr-359	202	15	aff’d	aff’d	VERB
ftr-359	202	16	,	,	PUNCT
ftr-359	202	17	293	293	NUM
ftr-359	202	18	u.s	u.s	PROPN
ftr-359	202	19	.	.	PROPN
ftr-359	202	20	465	465	NUM
ftr-359	202	21	(	(	PUNCT
ftr-359	202	22	1935	1935	NUM
ftr-359	202	23	)	)	PUNCT
ftr-359	202	24	.	.	PUNCT
ftr-359	203	1	422	422	NUM
ftr-359	203	2	florida	florida	PROPN
ftr-359	203	3	tax	tax	NOUN
ftr-359	203	4	review	review	NOUN
ftr-359	203	5	[	[	X
ftr-359	203	6	vol	vol	NOUN
ftr-359	203	7	.	.	PUNCT
ftr-359	204	1	10:6	10:6	NUM
ftr-359	204	2	overall	overall	ADJ
ftr-359	204	3	transaction	transaction	NOUN
ftr-359	204	4	has	have	VERB
ftr-359	204	5	economic	economic	ADJ
ftr-359	204	6	substance	substance	NOUN
ftr-359	204	7	and	and	CCONJ
ftr-359	204	8	business	business	NOUN
ftr-359	204	9	purpose.45	purpose.45	NOUN
ftr-359	204	10	in	in	ADP
ftr-359	204	11	contrast	contrast	NOUN
ftr-359	204	12	,	,	PUNCT
ftr-359	204	13	the	the	DET
ftr-359	204	14	federal	federal	ADJ
ftr-359	204	15	circuit	circuit	NOUN
ftr-359	204	16	in	in	ADP
ftr-359	204	17	coltec	coltec	ADV
ftr-359	204	18	stated	state	VERB
ftr-359	204	19	that	that	SCONJ
ftr-359	204	20	the	the	DET
ftr-359	204	21	taxpayer	taxpayer	NOUN
ftr-359	204	22	in	in	ADP
ftr-359	204	23	that	that	DET
ftr-359	204	24	case	case	NOUN
ftr-359	204	25	failed	fail	VERB
ftr-359	204	26	to	to	PART
ftr-359	204	27	meet	meet	VERB
ftr-359	204	28	the	the	DET
ftr-359	204	29	requirements	requirement	NOUN
ftr-359	204	30	of	of	ADP
ftr-359	204	31	the	the	DET
ftr-359	204	32	economic	economic	ADJ
ftr-359	204	33	substance	substance	NOUN
ftr-359	204	34	doctrine	doctrine	NOUN
ftr-359	204	35	by	by	ADP
ftr-359	204	36	focusing	focus	VERB
ftr-359	204	37	on	on	ADP
ftr-359	204	38	the	the	DET
ftr-359	204	39	tax	tax	NOUN
ftr-359	204	40	motivations	motivation	NOUN
ftr-359	204	41	for	for	ADP
ftr-359	204	42	one	one	NUM
ftr-359	204	43	particular	particular	ADJ
ftr-359	204	44	step	step	NOUN
ftr-359	204	45	in	in	ADP
ftr-359	204	46	an	an	DET
ftr-359	204	47	overall	overall	ADJ
ftr-359	204	48	transaction	transaction	NOUN
ftr-359	204	49	that	that	PRON
ftr-359	204	50	failed	fail	VERB
ftr-359	204	51	to	to	PART
ftr-359	204	52	possess	possess	VERB
ftr-359	204	53	economic	economic	ADJ
ftr-359	204	54	substance	substance	NOUN
ftr-359	204	55	and	and	CCONJ
ftr-359	204	56	business	business	NOUN
ftr-359	204	57	purpose	purpose	NOUN
ftr-359	204	58	:	:	PUNCT
ftr-359	204	59	[	[	X
ftr-359	204	60	t]he	t]he	X
ftr-359	204	61	transaction	transaction	NOUN
ftr-359	204	62	to	to	PART
ftr-359	204	63	be	be	AUX
ftr-359	204	64	analyzed	analyze	VERB
ftr-359	204	65	is	be	AUX
ftr-359	204	66	the	the	DET
ftr-359	204	67	one	one	NOUN
ftr-359	204	68	that	that	PRON
ftr-359	204	69	gave	give	VERB
ftr-359	204	70	rise	rise	NOUN
ftr-359	204	71	to	to	ADP
ftr-359	204	72	the	the	DET
ftr-359	204	73	alleged	allege	VERB
ftr-359	204	74	tax	tax	NOUN
ftr-359	204	75	benefit	benefit	NOUN
ftr-359	204	76	.	.	PUNCT
ftr-359	205	1	for	for	ADP
ftr-359	205	2	example	example	NOUN
ftr-359	205	3	,	,	PUNCT
ftr-359	205	4	in	in	ADP
ftr-359	205	5	basic	basic	PROPN
ftr-359	205	6	inc	inc	PROPN
ftr-359	205	7	.	.	PROPN
ftr-359	205	8	,	,	PUNCT
ftr-359	205	9	where	where	SCONJ
ftr-359	205	10	the	the	DET
ftr-359	205	11	taxpayer	taxpayer	NOUN
ftr-359	205	12	underwent	undergo	VERB
ftr-359	205	13	an	an	DET
ftr-359	205	14	inter	inter	ADJ
ftr-359	205	15	-	-	ADJ
ftr-359	205	16	company	company	ADJ
ftr-359	205	17	transfer	transfer	NOUN
ftr-359	205	18	of	of	ADP
ftr-359	205	19	stock	stock	NOUN
ftr-359	205	20	to	to	PART
ftr-359	205	21	allow	allow	VERB
ftr-359	205	22	the	the	DET
ftr-359	205	23	parent	parent	NOUN
ftr-359	205	24	to	to	PART
ftr-359	205	25	sell	sell	VERB
ftr-359	205	26	the	the	DET
ftr-359	205	27	stock	stock	NOUN
ftr-359	205	28	to	to	ADP
ftr-359	205	29	a	a	DET
ftr-359	205	30	third	third	ADJ
ftr-359	205	31	-	-	PUNCT
ftr-359	205	32	party	party	NOUN
ftr-359	205	33	with	with	ADP
ftr-359	205	34	little	little	ADJ
ftr-359	205	35	taxable	taxable	ADJ
ftr-359	205	36	gain	gain	NOUN
ftr-359	205	37	,	,	PUNCT
ftr-359	205	38	our	our	PRON
ftr-359	205	39	predecessor	predecessor	NOUN
ftr-359	205	40	court	court	NOUN
ftr-359	205	41	looked	look	VERB
ftr-359	205	42	for	for	ADP
ftr-359	205	43	the	the	DET
ftr-359	205	44	economic	economic	ADJ
ftr-359	205	45	substance	substance	NOUN
ftr-359	205	46	of	of	ADP
ftr-359	205	47	the	the	DET
ftr-359	205	48	inter	inter	ADJ
ftr-359	205	49	-	-	ADJ
ftr-359	205	50	company	company	ADJ
ftr-359	205	51	transfer	transfer	NOUN
ftr-359	205	52	of	of	ADP
ftr-359	205	53	stock	stock	NOUN
ftr-359	205	54	—	—	PUNCT
ftr-359	205	55	not	not	PART
ftr-359	205	56	of	of	ADP
ftr-359	205	57	the	the	DET
ftr-359	205	58	ultimate	ultimate	ADJ
ftr-359	205	59	sale	sale	NOUN
ftr-359	205	60	of	of	ADP
ftr-359	205	61	stock	stock	NOUN
ftr-359	205	62	to	to	ADP
ftr-359	205	63	the	the	DET
ftr-359	205	64	third	third	ADJ
ftr-359	205	65	-	-	PUNCT
ftr-359	205	66	party	party	NOUN
ftr-359	205	67	.	.	PUNCT
ftr-359	206	1	the	the	DET
ftr-359	206	2	court	court	NOUN
ftr-359	206	3	explained	explain	VERB
ftr-359	206	4	that	that	SCONJ
ftr-359	206	5	if	if	SCONJ
ftr-359	206	6	the	the	DET
ftr-359	206	7	business	business	NOUN
ftr-359	206	8	purpose	purpose	NOUN
ftr-359	206	9	of	of	ADP
ftr-359	206	10	the	the	DET
ftr-359	206	11	ultimate	ultimate	ADJ
ftr-359	206	12	sale	sale	NOUN
ftr-359	206	13	could	could	AUX
ftr-359	206	14	be	be	AUX
ftr-359	206	15	used	use	VERB
ftr-359	206	16	to	to	PART
ftr-359	206	17	justify	justify	VERB
ftr-359	206	18	the	the	DET
ftr-359	206	19	unnecessary	unnecessary	ADJ
ftr-359	206	20	inter	inter	ADJ
ftr-359	206	21	-	-	ADJ
ftr-359	206	22	company	company	ADJ
ftr-359	206	23	transfer	transfer	NOUN
ftr-359	206	24	,	,	PUNCT
ftr-359	206	25	then	then	ADV
ftr-359	206	26	“	"	PUNCT
ftr-359	206	27	all	all	DET
ftr-359	206	28	manner	manner	NOUN
ftr-359	206	29	of	of	ADP
ftr-359	206	30	intermediate	intermediate	ADJ
ftr-359	206	31	transfers	transfer	NOUN
ftr-359	206	32	could	could	AUX
ftr-359	206	33	lay	lay	VERB
ftr-359	206	34	claim	claim	NOUN
ftr-359	206	35	to	to	ADP
ftr-359	206	36	‘	'	PUNCT
ftr-359	206	37	business	business	NOUN
ftr-359	206	38	purpose	purpose	NOUN
ftr-359	206	39	’	'	PUNCT
ftr-359	206	40	simply	simply	ADV
ftr-359	206	41	by	by	ADP
ftr-359	206	42	showing	show	VERB
ftr-359	206	43	some	some	DET
ftr-359	206	44	factual	factual	ADJ
ftr-359	206	45	connection	connection	NOUN
ftr-359	206	46	,	,	PUNCT
ftr-359	206	47	no	no	ADV
ftr-359	206	48	matter	matter	ADV
ftr-359	206	49	how	how	SCONJ
ftr-359	206	50	remote	remote	ADJ
ftr-359	206	51	,	,	PUNCT
ftr-359	206	52	to	to	ADP
ftr-359	206	53	an	an	DET
ftr-359	206	54	otherwise	otherwise	ADV
ftr-359	206	55	legitimate	legitimate	ADJ
ftr-359	206	56	transaction	transaction	NOUN
ftr-359	206	57	existing	exist	VERB
ftr-359	206	58	at	at	ADP
ftr-359	206	59	the	the	DET
ftr-359	206	60	end	end	NOUN
ftr-359	206	61	of	of	ADP
ftr-359	206	62	the	the	DET
ftr-359	206	63	line	line	NOUN
ftr-359	206	64	.	.	PUNCT
ftr-359	207	1	”46	”46	VERB
ftr-359	207	2	in	in	ADP
ftr-359	207	3	reaching	reach	VERB
ftr-359	207	4	its	its	PRON
ftr-359	207	5	opinion	opinion	NOUN
ftr-359	207	6	,	,	PUNCT
ftr-359	207	7	the	the	DET
ftr-359	207	8	federal	federal	ADJ
ftr-359	207	9	circuit	circuit	NOUN
ftr-359	207	10	cited	cite	VERB
ftr-359	207	11	the	the	DET
ftr-359	207	12	gregory	gregory	PROPN
ftr-359	207	13	decision	decision	NOUN
ftr-359	207	14	extensively	extensively	ADV
ftr-359	207	15	and	and	CCONJ
ftr-359	207	16	then	then	ADV
ftr-359	207	17	cited	cite	VERB
ftr-359	207	18	two	two	NUM
ftr-359	207	19	other	other	ADJ
ftr-359	207	20	circuit	circuit	NOUN
ftr-359	207	21	courts	court	NOUN
ftr-359	207	22	for	for	ADP
ftr-359	207	23	the	the	DET
ftr-359	207	24	45	45	NUM
ftr-359	207	25	.	.	PUNCT
ftr-359	208	1	see	see	VERB
ftr-359	208	2	david	david	PROPN
ftr-359	208	3	hariton	hariton	PROPN
ftr-359	208	4	,	,	PUNCT
ftr-359	208	5	the	the	DET
ftr-359	208	6	frame	frame	NOUN
ftr-359	208	7	game	game	NOUN
ftr-359	208	8	:	:	PUNCT
ftr-359	208	9	how	how	SCONJ
ftr-359	208	10	defining	define	VERB
ftr-359	208	11	the	the	DET
ftr-359	208	12	“	"	PUNCT
ftr-359	208	13	transaction	transaction	NOUN
ftr-359	208	14	”	"	PUNCT
ftr-359	208	15	decides	decide	VERB
ftr-359	208	16	the	the	DET
ftr-359	208	17	case	case	NOUN
ftr-359	208	18	,	,	PUNCT
ftr-359	208	19	63	63	NUM
ftr-359	208	20	tax	tax	NOUN
ftr-359	208	21	law	law	NOUN
ftr-359	208	22	.	.	PUNCT
ftr-359	209	1	1	1	NUM
ftr-359	209	2	(	(	PUNCT
ftr-359	209	3	2009	2009	NUM
ftr-359	209	4	)	)	PUNCT
ftr-359	209	5	;	;	PUNCT
ftr-359	210	1	david	david	PROPN
ftr-359	210	2	hariton	hariton	PROPN
ftr-359	210	3	,	,	PUNCT
ftr-359	210	4	when	when	SCONJ
ftr-359	210	5	and	and	CCONJ
ftr-359	210	6	how	how	SCONJ
ftr-359	210	7	should	should	AUX
ftr-359	210	8	the	the	DET
ftr-359	210	9	economic	economic	ADJ
ftr-359	210	10	substance	substance	NOUN
ftr-359	210	11	doctrine	doctrine	NOUN
ftr-359	210	12	be	be	AUX
ftr-359	210	13	applied	apply	VERB
ftr-359	210	14	?	?	PUNCT
ftr-359	210	15	,	,	PUNCT
ftr-359	210	16	60	60	NUM
ftr-359	210	17	tax	tax	NOUN
ftr-359	210	18	l.	l.	PROPN
ftr-359	210	19	rev	rev	PROPN
ftr-359	210	20	.	.	PROPN
ftr-359	210	21	29	29	NUM
ftr-359	210	22	,	,	PUNCT
ftr-359	210	23	43	43	NUM
ftr-359	210	24	-	-	SYM
ftr-359	210	25	44	44	NUM
ftr-359	210	26	(	(	PUNCT
ftr-359	210	27	2006	2006	NUM
ftr-359	210	28	)	)	PUNCT
ftr-359	211	1	[	[	X
ftr-359	211	2	hereinafter	hereinafter	NOUN
ftr-359	211	3	hariton	hariton	NOUN
ftr-359	211	4	,	,	PUNCT
ftr-359	211	5	economic	economic	ADJ
ftr-359	211	6	substance	substance	NOUN
ftr-359	211	7	]	]	PUNCT
ftr-359	211	8	“	"	PUNCT
ftr-359	211	9	[	[	X
ftr-359	211	10	s]ubsequent	s]ubsequent	NOUN
ftr-359	211	11	courts	court	NOUN
ftr-359	211	12	adopted	adopt	VERB
ftr-359	211	13	and	and	CCONJ
ftr-359	211	14	applied	apply	VERB
ftr-359	211	15	the	the	DET
ftr-359	211	16	reasoning	reasoning	NOUN
ftr-359	211	17	of	of	ADP
ftr-359	211	18	gregory	gregory	PROPN
ftr-359	211	19	v.	v.	ADP
ftr-359	211	20	helvering	helvere	VERB
ftr-359	211	21	to	to	PART
ftr-359	211	22	disallow	disallow	VERB
ftr-359	211	23	tax	tax	NOUN
ftr-359	211	24	benefits	benefit	NOUN
ftr-359	211	25	arising	arise	VERB
ftr-359	211	26	from	from	ADP
ftr-359	211	27	a	a	DET
ftr-359	211	28	transaction	transaction	NOUN
ftr-359	211	29	that	that	PRON
ftr-359	211	30	lacked	lack	VERB
ftr-359	211	31	business	business	NOUN
ftr-359	211	32	purpose	purpose	NOUN
ftr-359	211	33	and	and	CCONJ
ftr-359	211	34	economic	economic	ADJ
ftr-359	211	35	substance	substance	NOUN
ftr-359	211	36	considered	consider	VERB
ftr-359	211	37	as	as	ADP
ftr-359	211	38	a	a	DET
ftr-359	211	39	whole	whole	NOUN
ftr-359	211	40	.	.	PUNCT
ftr-359	212	1	and	and	CCONJ
ftr-359	212	2	i	i	PRON
ftr-359	212	3	believe	believe	VERB
ftr-359	212	4	that	that	SCONJ
ftr-359	212	5	courts	court	NOUN
ftr-359	212	6	should	should	AUX
ftr-359	212	7	continue	continue	VERB
ftr-359	212	8	to	to	PART
ftr-359	212	9	apply	apply	VERB
ftr-359	212	10	the	the	DET
ftr-359	212	11	‘	'	PUNCT
ftr-359	212	12	economic	economic	ADJ
ftr-359	212	13	substance	substance	NOUN
ftr-359	212	14	doctrine	doctrine	NOUN
ftr-359	212	15	’	'	PUNCT
ftr-359	212	16	in	in	ADP
ftr-359	212	17	this	this	DET
ftr-359	212	18	manner	manner	NOUN
ftr-359	212	19	today	today	NOUN
ftr-359	212	20	rather	rather	ADV
ftr-359	212	21	than	than	ADP
ftr-359	212	22	broaden	broaden	VERB
ftr-359	212	23	it	it	PRON
ftr-359	212	24	further	far	ADV
ftr-359	212	25	,	,	PUNCT
ftr-359	212	26	lest	lest	SCONJ
ftr-359	212	27	its	its	PRON
ftr-359	212	28	coherence	coherence	NOUN
ftr-359	212	29	be	be	AUX
ftr-359	212	30	undermined	undermine	VERB
ftr-359	212	31	.	.	PUNCT
ftr-359	212	32	”	"	PUNCT
ftr-359	212	33	)	)	PUNCT
ftr-359	212	34	;	;	PUNCT
ftr-359	213	1	david	david	PROPN
ftr-359	213	2	hariton	hariton	PROPN
ftr-359	213	3	,	,	PUNCT
ftr-359	213	4	sorting	sort	VERB
ftr-359	213	5	out	out	ADP
ftr-359	213	6	the	the	DET
ftr-359	213	7	tangle	tangle	NOUN
ftr-359	213	8	of	of	ADP
ftr-359	213	9	economic	economic	ADJ
ftr-359	213	10	substance	substance	NOUN
ftr-359	213	11	,	,	PUNCT
ftr-359	213	12	52	52	NUM
ftr-359	213	13	tax	tax	NOUN
ftr-359	213	14	law	law	NOUN
ftr-359	213	15	.	.	PUNCT
ftr-359	214	1	235	235	NUM
ftr-359	214	2	(	(	PUNCT
ftr-359	214	3	1999	1999	NUM
ftr-359	214	4	)	)	PUNCT
ftr-359	214	5	.	.	PUNCT
ftr-359	215	1	46	46	NUM
ftr-359	215	2	.	.	PUNCT
ftr-359	216	1	coltec	coltec	ADJ
ftr-359	216	2	indus	indus	PROPN
ftr-359	216	3	.	.	PUNCT
ftr-359	217	1	v.	v.	PROPN
ftr-359	217	2	united	united	PROPN
ftr-359	217	3	states	states	PROPN
ftr-359	217	4	,	,	PUNCT
ftr-359	217	5	454	454	NUM
ftr-359	217	6	f.3d	f.3d	NUM
ftr-359	217	7	1340	1340	NUM
ftr-359	217	8	,	,	PUNCT
ftr-359	217	9	1356	1356	NUM
ftr-359	217	10	(	(	PUNCT
ftr-359	217	11	fed	fed	PROPN
ftr-359	217	12	.	.	PUNCT
ftr-359	217	13	cir	cir	PROPN
ftr-359	217	14	.	.	PUNCT
ftr-359	217	15	2006	2006	NUM
ftr-359	217	16	)	)	PUNCT
ftr-359	218	1	(	(	PUNCT
ftr-359	218	2	citations	citation	NOUN
ftr-359	218	3	omitted	omit	VERB
ftr-359	218	4	)	)	PUNCT
ftr-359	218	5	;	;	PUNCT
ftr-359	218	6	see	see	VERB
ftr-359	218	7	also	also	ADV
ftr-359	218	8	black	black	PROPN
ftr-359	218	9	&	&	CCONJ
ftr-359	218	10	decker	decker	PROPN
ftr-359	218	11	corp	corp	PROPN
ftr-359	218	12	.	.	PROPN
ftr-359	219	1	v.	v.	PROPN
ftr-359	219	2	united	united	PROPN
ftr-359	219	3	states	states	PROPN
ftr-359	219	4	,	,	PUNCT
ftr-359	219	5	436	436	NUM
ftr-359	219	6	f.3d	f.3d	NUM
ftr-359	219	7	431	431	NUM
ftr-359	219	8	,	,	PUNCT
ftr-359	219	9	442	442	NUM
ftr-359	219	10	(	(	PUNCT
ftr-359	219	11	4th	4th	ADJ
ftr-359	219	12	cir	cir	NOUN
ftr-359	219	13	.	.	PUNCT
ftr-359	219	14	2006	2006	NUM
ftr-359	219	15	)	)	PUNCT
ftr-359	220	1	(	(	PUNCT
ftr-359	220	2	“	"	PUNCT
ftr-359	220	3	[	[	X
ftr-359	220	4	e]ssential	e]ssential	ADJ
ftr-359	220	5	question	question	NOUN
ftr-359	220	6	posed	pose	VERB
ftr-359	220	7	in	in	ADP
ftr-359	220	8	taxpayer	taxpayer	NOUN
ftr-359	220	9	’s	’s	PART
ftr-359	220	10	motion	motion	NOUN
ftr-359	220	11	is	be	AUX
ftr-359	220	12	whether	whether	SCONJ
ftr-359	220	13	the	the	DET
ftr-359	220	14	irs	irs	PROPN
ftr-359	220	15	adduced	adduce	VERB
ftr-359	220	16	sufficient	sufficient	ADJ
ftr-359	220	17	facts	fact	NOUN
ftr-359	220	18	to	to	PART
ftr-359	220	19	go	go	VERB
ftr-359	220	20	to	to	ADP
ftr-359	220	21	trial	trial	NOUN
ftr-359	220	22	on	on	ADP
ftr-359	220	23	its	its	PRON
ftr-359	220	24	argument	argument	NOUN
ftr-359	220	25	that	that	SCONJ
ftr-359	220	26	taxpayer	taxpayer	NOUN
ftr-359	220	27	lacked	lack	VERB
ftr-359	220	28	‘	'	PUNCT
ftr-359	220	29	any	any	DET
ftr-359	220	30	reasonable	reasonable	ADJ
ftr-359	220	31	expectation	expectation	NOUN
ftr-359	220	32	of	of	ADP
ftr-359	220	33	a	a	DET
ftr-359	220	34	profit	profit	NOUN
ftr-359	220	35	’	'	PUNCT
ftr-359	220	36	from	from	ADP
ftr-359	220	37	the	the	DET
ftr-359	220	38	transaction	transaction	NOUN
ftr-359	220	39	that	that	PRON
ftr-359	220	40	generated	generate	VERB
ftr-359	220	41	the	the	DET
ftr-359	220	42	claimed	claim	VERB
ftr-359	220	43	$	$	SYM
ftr-359	220	44	560	560	NUM
ftr-359	220	45	million	million	NUM
ftr-359	220	46	capital	capital	NOUN
ftr-359	220	47	loss	loss	NOUN
ftr-359	220	48	reported	report	VERB
ftr-359	220	49	on	on	ADP
ftr-359	220	50	the	the	DET
ftr-359	220	51	1998	1998	NUM
ftr-359	220	52	return	return	NOUN
ftr-359	220	53	.	.	PUNCT
ftr-359	221	1	we	we	PRON
ftr-359	221	2	conclude	conclude	VERB
ftr-359	221	3	that	that	SCONJ
ftr-359	221	4	the	the	DET
ftr-359	221	5	irs	irs	PROPN
ftr-359	221	6	offered	offer	VERB
ftr-359	221	7	ample	ample	ADJ
ftr-359	221	8	evidence	evidence	NOUN
ftr-359	221	9	to	to	PART
ftr-359	221	10	permit	permit	VERB
ftr-359	221	11	a	a	DET
ftr-359	221	12	reasonable	reasonable	ADJ
ftr-359	221	13	trier	trier	NOUN
ftr-359	221	14	of	of	ADP
ftr-359	221	15	fact	fact	NOUN
ftr-359	221	16	to	to	PART
ftr-359	221	17	find	find	VERB
ftr-359	221	18	in	in	ADP
ftr-359	221	19	the	the	DET
ftr-359	221	20	irs	irs	PROPN
ftr-359	221	21	’s	’s	PART
ftr-359	221	22	favor	favor	NOUN
ftr-359	221	23	.	.	PUNCT
ftr-359	221	24	”	"	PUNCT
ftr-359	221	25	)	)	PUNCT
ftr-359	221	26	;	;	PUNCT
ftr-359	221	27	nicole	nicole	PROPN
ftr-359	221	28	rose	rose	PROPN
ftr-359	221	29	corp	corp	PROPN
ftr-359	221	30	.	.	PROPN
ftr-359	222	1	v.	v.	PROPN
ftr-359	222	2	commissioner	commissioner	PROPN
ftr-359	222	3	,	,	PUNCT
ftr-359	222	4	320	320	NUM
ftr-359	222	5	f.3d	f.3d	NUM
ftr-359	222	6	282	282	NUM
ftr-359	222	7	,	,	PUNCT
ftr-359	222	8	284	284	NUM
ftr-359	222	9	(	(	PUNCT
ftr-359	222	10	2d	2d	NUM
ftr-359	222	11	cir	cir	NOUN
ftr-359	222	12	.	.	PUNCT
ftr-359	222	13	2002	2002	NUM
ftr-359	222	14	)	)	PUNCT
ftr-359	223	1	(	(	PUNCT
ftr-359	223	2	“	"	PUNCT
ftr-359	223	3	the	the	DET
ftr-359	223	4	relevant	relevant	ADJ
ftr-359	223	5	inquiry	inquiry	NOUN
ftr-359	223	6	is	be	AUX
ftr-359	223	7	whether	whether	SCONJ
ftr-359	223	8	the	the	DET
ftr-359	223	9	transaction	transaction	NOUN
ftr-359	223	10	that	that	PRON
ftr-359	223	11	generated	generate	VERB
ftr-359	223	12	the	the	DET
ftr-359	223	13	claimed	claim	VERB
ftr-359	223	14	deductions	deduction	NOUN
ftr-359	223	15	.	.	PUNCT
ftr-359	223	16	.	.	PUNCT
ftr-359	223	17	.	.	PUNCT
ftr-359	224	1	had	have	VERB
ftr-359	224	2	economic	economic	ADJ
ftr-359	224	3	substance	substance	NOUN
ftr-359	224	4	.	.	PUNCT
ftr-359	224	5	”	"	PUNCT
ftr-359	224	6	)	)	PUNCT
ftr-359	224	7	;	;	PUNCT
ftr-359	224	8	acm	acm	PROPN
ftr-359	224	9	p’ship	p’ship	PROPN
ftr-359	224	10	v.	v.	PROPN
ftr-359	224	11	commissioner	commissioner	PROPN
ftr-359	224	12	,	,	PUNCT
ftr-359	224	13	157	157	NUM
ftr-359	224	14	f.3d	f.3d	NUM
ftr-359	224	15	231	231	NUM
ftr-359	224	16	,	,	PUNCT
ftr-359	224	17	260	260	NUM
ftr-359	224	18	&	&	CCONJ
ftr-359	224	19	n.57	n.57	PROPN
ftr-359	224	20	(	(	PUNCT
ftr-359	224	21	3d	3d	PROPN
ftr-359	224	22	cir	cir	NOUN
ftr-359	224	23	.	.	PROPN
ftr-359	224	24	1998	1998	NUM
ftr-359	224	25	)	)	PUNCT
ftr-359	225	1	(	(	PUNCT
ftr-359	225	2	stating	state	VERB
ftr-359	225	3	that	that	SCONJ
ftr-359	225	4	the	the	DET
ftr-359	225	5	tax	tax	NOUN
ftr-359	225	6	court	court	NOUN
ftr-359	225	7	properly	properly	ADV
ftr-359	225	8	excluded	exclude	VERB
ftr-359	225	9	profits	profit	NOUN
ftr-359	225	10	from	from	ADP
ftr-359	225	11	certain	certain	ADJ
ftr-359	225	12	aspects	aspect	NOUN
ftr-359	225	13	of	of	ADP
ftr-359	225	14	related	related	ADJ
ftr-359	225	15	transactions	transaction	NOUN
ftr-359	225	16	in	in	ADP
ftr-359	225	17	order	order	NOUN
ftr-359	225	18	to	to	PART
ftr-359	225	19	determine	determine	VERB
ftr-359	225	20	profit	profit	NOUN
ftr-359	225	21	potential	potential	NOUN
ftr-359	225	22	for	for	ADP
ftr-359	225	23	the	the	DET
ftr-359	225	24	transaction	transaction	NOUN
ftr-359	225	25	tested	test	VERB
ftr-359	225	26	for	for	ADP
ftr-359	225	27	economic	economic	ADJ
ftr-359	225	28	substance	substance	NOUN
ftr-359	225	29	)	)	PUNCT
ftr-359	225	30	.	.	PUNCT
ftr-359	226	1	2010	2010	NUM
ftr-359	226	2	]	]	X
ftr-359	226	3	economic	economic	ADJ
ftr-359	226	4	substance	substance	NOUN
ftr-359	226	5	doctrine	doctrine	NOUN
ftr-359	226	6	423	423	NUM
ftr-359	226	7	proposition	proposition	NOUN
ftr-359	226	8	that	that	SCONJ
ftr-359	226	9	a	a	DET
ftr-359	226	10	transaction	transaction	NOUN
ftr-359	226	11	should	should	AUX
ftr-359	226	12	be	be	AUX
ftr-359	226	13	disaggregated	disaggregate	VERB
ftr-359	226	14	to	to	PART
ftr-359	226	15	analyze	analyze	VERB
ftr-359	226	16	the	the	DET
ftr-359	226	17	component	component	NOUN
ftr-359	226	18	part	part	NOUN
ftr-359	226	19	that	that	PRON
ftr-359	226	20	created	create	VERB
ftr-359	226	21	the	the	DET
ftr-359	226	22	tax	tax	NOUN
ftr-359	226	23	mistake	mistake	NOUN
ftr-359	226	24	.	.	PUNCT
ftr-359	227	1	with	with	ADP
ftr-359	227	2	this	this	DET
ftr-359	227	3	backdrop	backdrop	NOUN
ftr-359	227	4	in	in	ADP
ftr-359	227	5	mind	mind	NOUN
ftr-359	227	6	,	,	PUNCT
ftr-359	227	7	it	it	PRON
ftr-359	227	8	appears	appear	VERB
ftr-359	227	9	that	that	SCONJ
ftr-359	227	10	section	section	NOUN
ftr-359	227	11	7701(o)(5)(d	7701(o)(5)(d	NUM
ftr-359	227	12	)	)	PUNCT
ftr-359	227	13	seeks	seek	VERB
ftr-359	227	14	to	to	PART
ftr-359	227	15	make	make	VERB
ftr-359	227	16	clear	clear	ADJ
ftr-359	227	17	that	that	SCONJ
ftr-359	227	18	the	the	DET
ftr-359	227	19	government	government	NOUN
ftr-359	227	20	has	have	VERB
ftr-359	227	21	the	the	DET
ftr-359	227	22	ability	ability	NOUN
ftr-359	227	23	to	to	PART
ftr-359	227	24	disaggregate	disaggregate	VERB
ftr-359	227	25	transactions	transaction	NOUN
ftr-359	227	26	and	and	CCONJ
ftr-359	227	27	to	to	PART
ftr-359	227	28	test	test	VERB
ftr-359	227	29	each	each	DET
ftr-359	227	30	transactional	transactional	ADJ
ftr-359	227	31	step	step	NOUN
ftr-359	227	32	individually	individually	ADV
ftr-359	227	33	.	.	PUNCT
ftr-359	228	1	the	the	DET
ftr-359	228	2	legislative	legislative	ADJ
ftr-359	228	3	history	history	NOUN
ftr-359	228	4	goes	go	VERB
ftr-359	228	5	further	far	ADV
ftr-359	228	6	in	in	ADP
ftr-359	228	7	this	this	DET
ftr-359	228	8	regard	regard	NOUN
ftr-359	228	9	by	by	ADP
ftr-359	228	10	stating	state	VERB
ftr-359	228	11	that	that	SCONJ
ftr-359	228	12	this	this	DET
ftr-359	228	13	provision	provision	NOUN
ftr-359	228	14	“	"	PUNCT
ftr-359	228	15	does	do	AUX
ftr-359	228	16	not	not	PART
ftr-359	228	17	alter	alter	VERB
ftr-359	228	18	the	the	DET
ftr-359	228	19	court	court	NOUN
ftr-359	228	20	’s	’s	PART
ftr-359	228	21	ability	ability	NOUN
ftr-359	228	22	to	to	PART
ftr-359	228	23	aggregate	aggregate	VERB
ftr-359	228	24	,	,	PUNCT
ftr-359	228	25	disaggregate	disaggregate	ADJ
ftr-359	228	26	,	,	PUNCT
ftr-359	228	27	or	or	CCONJ
ftr-359	228	28	otherwise	otherwise	ADV
ftr-359	228	29	recharacterize	recharacterize	VERB
ftr-359	228	30	a	a	DET
ftr-359	228	31	transaction	transaction	NOUN
ftr-359	228	32	when	when	SCONJ
ftr-359	228	33	applying	apply	VERB
ftr-359	228	34	the	the	DET
ftr-359	228	35	doctrine	doctrine	NOUN
ftr-359	228	36	,	,	PUNCT
ftr-359	228	37	”	"	PUNCT
ftr-359	228	38	thus	thus	ADV
ftr-359	228	39	by	by	ADP
ftr-359	228	40	implication	implication	NOUN
ftr-359	228	41	suggesting	suggest	VERB
ftr-359	228	42	that	that	SCONJ
ftr-359	228	43	a	a	DET
ftr-359	228	44	court	court	NOUN
ftr-359	228	45	should	should	AUX
ftr-359	228	46	exercise	exercise	VERB
ftr-359	228	47	this	this	DET
ftr-359	228	48	authority.47	authority.47	PROPN
ftr-359	228	49	furthermore	furthermore	ADV
ftr-359	228	50	,	,	PUNCT
ftr-359	228	51	the	the	DET
ftr-359	228	52	legislative	legislative	ADJ
ftr-359	228	53	history	history	NOUN
ftr-359	228	54	favorably	favorably	ADV
ftr-359	228	55	cites	cite	VERB
ftr-359	228	56	the	the	DET
ftr-359	228	57	coltec	coltec	ADJ
ftr-359	228	58	case	case	NOUN
ftr-359	228	59	and	and	CCONJ
ftr-359	228	60	then	then	ADV
ftr-359	228	61	states	state	VERB
ftr-359	228	62	that	that	SCONJ
ftr-359	228	63	a	a	DET
ftr-359	228	64	court	court	NOUN
ftr-359	228	65	has	have	VERB
ftr-359	228	66	the	the	DET
ftr-359	228	67	ability	ability	NOUN
ftr-359	228	68	“	"	PUNCT
ftr-359	228	69	to	to	PART
ftr-359	228	70	bifurcate	bifurcate	VERB
ftr-359	228	71	a	a	DET
ftr-359	228	72	transaction	transaction	NOUN
ftr-359	228	73	in	in	ADP
ftr-359	228	74	which	which	PRON
ftr-359	228	75	independent	independent	ADJ
ftr-359	228	76	activities	activity	NOUN
ftr-359	228	77	with	with	ADP
ftr-359	228	78	non	non	ADJ
ftr-359	228	79	-	-	ADJ
ftr-359	228	80	tax	tax	ADJ
ftr-359	228	81	objectives	objective	NOUN
ftr-359	228	82	are	be	AUX
ftr-359	228	83	combined	combine	VERB
ftr-359	228	84	with	with	ADP
ftr-359	228	85	an	an	DET
ftr-359	228	86	unrelated	unrelated	ADJ
ftr-359	228	87	item	item	NOUN
ftr-359	228	88	having	have	VERB
ftr-359	228	89	only	only	ADJ
ftr-359	228	90	taxavoidance	taxavoidance	NOUN
ftr-359	228	91	objectives	objective	NOUN
ftr-359	228	92	in	in	ADP
ftr-359	228	93	order	order	NOUN
ftr-359	228	94	to	to	PART
ftr-359	228	95	disallow	disallow	VERB
ftr-359	228	96	those	those	DET
ftr-359	228	97	tax	tax	NOUN
ftr-359	228	98	-	-	PUNCT
ftr-359	228	99	motivated	motivate	VERB
ftr-359	228	100	benefits	benefit	NOUN
ftr-359	228	101	.	.	PUNCT
ftr-359	229	1	”48	”48	PROPN
ftr-359	229	2	this	this	DET
ftr-359	229	3	ability	ability	NOUN
ftr-359	229	4	to	to	PART
ftr-359	229	5	disaggregate	disaggregate	VERB
ftr-359	229	6	,	,	PUNCT
ftr-359	229	7	isolate	isolate	NOUN
ftr-359	229	8	,	,	PUNCT
ftr-359	229	9	or	or	CCONJ
ftr-359	229	10	bifurcate	bifurcate	VERB
ftr-359	229	11	a	a	DET
ftr-359	229	12	tax	tax	NOUN
ftr-359	229	13	-	-	PUNCT
ftr-359	229	14	motivated	motivated	ADJ
ftr-359	229	15	aspect	aspect	NOUN
ftr-359	229	16	of	of	ADP
ftr-359	229	17	a	a	DET
ftr-359	229	18	larger	large	ADJ
ftr-359	229	19	transaction	transaction	NOUN
ftr-359	229	20	resolves	resolve	VERB
ftr-359	229	21	the	the	DET
ftr-359	229	22	conflict	conflict	NOUN
ftr-359	229	23	that	that	PRON
ftr-359	229	24	had	have	AUX
ftr-359	229	25	developed	develop	VERB
ftr-359	229	26	among	among	ADP
ftr-359	229	27	the	the	DET
ftr-359	229	28	courts	court	NOUN
ftr-359	229	29	as	as	ADP
ftr-359	229	30	to	to	ADP
ftr-359	229	31	whether	whether	SCONJ
ftr-359	229	32	the	the	DET
ftr-359	229	33	economic	economic	ADJ
ftr-359	229	34	substance	substance	NOUN
ftr-359	229	35	doctrine	doctrine	NOUN
ftr-359	229	36	is	be	AUX
ftr-359	229	37	applied	apply	VERB
ftr-359	229	38	on	on	ADP
ftr-359	229	39	an	an	DET
ftr-359	229	40	overall	overall	ADJ
ftr-359	229	41	basis	basis	NOUN
ftr-359	229	42	or	or	CCONJ
ftr-359	229	43	whether	whether	SCONJ
ftr-359	229	44	this	this	DET
ftr-359	229	45	doctrine	doctrine	NOUN
ftr-359	229	46	applies	apply	VERB
ftr-359	229	47	to	to	ADP
ftr-359	229	48	each	each	DET
ftr-359	229	49	separate	separate	ADJ
ftr-359	229	50	step	step	NOUN
ftr-359	229	51	individually.49	individually.49	ADP
ftr-359	229	52	new	new	ADJ
ftr-359	229	53	section	section	NOUN
ftr-359	229	54	7701(o	7701(o	NOUN
ftr-359	229	55	)	)	PUNCT
ftr-359	229	56	does	do	AUX
ftr-359	229	57	not	not	PART
ftr-359	229	58	explicitly	explicitly	ADV
ftr-359	229	59	require	require	VERB
ftr-359	229	60	a	a	DET
ftr-359	229	61	taxpayer	taxpayer	NOUN
ftr-359	229	62	to	to	PART
ftr-359	229	63	have	have	VERB
ftr-359	229	64	a	a	DET
ftr-359	229	65	pre	pre	ADJ
ftr-359	229	66	-	-	ADJ
ftr-359	229	67	tax	tax	ADJ
ftr-359	229	68	profit	profit	NOUN
ftr-359	229	69	in	in	ADP
ftr-359	229	70	order	order	NOUN
ftr-359	229	71	for	for	ADP
ftr-359	229	72	a	a	DET
ftr-359	229	73	transaction	transaction	NOUN
ftr-359	229	74	to	to	PART
ftr-359	229	75	have	have	VERB
ftr-359	229	76	a	a	DET
ftr-359	229	77	substantial	substantial	ADJ
ftr-359	229	78	business	business	NOUN
ftr-359	229	79	47	47	NUM
ftr-359	229	80	.	.	PUNCT
ftr-359	230	1	see	see	VERB
ftr-359	230	2	joint	joint	ADJ
ftr-359	230	3	comm	comm	NOUN
ftr-359	230	4	.	.	PUNCT
ftr-359	231	1	technical	technical	ADJ
ftr-359	231	2	report	report	PROPN
ftr-359	231	3	,	,	PUNCT
ftr-359	231	4	supra	supra	PROPN
ftr-359	231	5	note	note	NOUN
ftr-359	231	6	3	3	NUM
ftr-359	231	7	,	,	PUNCT
ftr-359	231	8	at	at	ADP
ftr-359	231	9	153	153	NUM
ftr-359	231	10	.	.	PUNCT
ftr-359	232	1	for	for	ADP
ftr-359	232	2	cases	case	NOUN
ftr-359	232	3	that	that	PRON
ftr-359	232	4	favorably	favorably	ADV
ftr-359	232	5	allowed	allow	VERB
ftr-359	232	6	a	a	DET
ftr-359	232	7	bifurcation	bifurcation	NOUN
ftr-359	232	8	approach	approach	NOUN
ftr-359	232	9	,	,	PUNCT
ftr-359	232	10	see	see	VERB
ftr-359	232	11	generally	generally	ADV
ftr-359	232	12	acm	acm	PROPN
ftr-359	232	13	p’ship	p’ship	NOUN
ftr-359	232	14	,	,	PUNCT
ftr-359	232	15	157	157	NUM
ftr-359	232	16	f.3d	f.3d	NUM
ftr-359	232	17	at	at	ADP
ftr-359	232	18	256	256	NUM
ftr-359	232	19	n.	n.	NOUN
ftr-359	232	20	48	48	NUM
ftr-359	232	21	;	;	PUNCT
ftr-359	232	22	james	james	PROPN
ftr-359	232	23	v.	v.	PROPN
ftr-359	232	24	commissioner	commissioner	PROPN
ftr-359	232	25	,	,	PUNCT
ftr-359	232	26	899	899	NUM
ftr-359	232	27	f.2d	f.2d	ADP
ftr-359	232	28	905	905	NUM
ftr-359	232	29	,	,	PUNCT
ftr-359	232	30	910	910	NUM
ftr-359	232	31	(	(	PUNCT
ftr-359	232	32	10th	10th	ADJ
ftr-359	232	33	cir	cir	NOUN
ftr-359	232	34	.	.	PROPN
ftr-359	232	35	1990	1990	NUM
ftr-359	232	36	)	)	PUNCT
ftr-359	232	37	(	(	PUNCT
ftr-359	232	38	“	"	PUNCT
ftr-359	232	39	the	the	DET
ftr-359	232	40	only	only	ADJ
ftr-359	232	41	transactions	transaction	NOUN
ftr-359	232	42	at	at	ADP
ftr-359	232	43	issue	issue	NOUN
ftr-359	232	44	in	in	ADP
ftr-359	232	45	this	this	DET
ftr-359	232	46	case	case	NOUN
ftr-359	232	47	are	be	AUX
ftr-359	232	48	the	the	DET
ftr-359	232	49	purported	purport	VERB
ftr-359	232	50	sales	sale	NOUN
ftr-359	232	51	by	by	ADP
ftr-359	232	52	the	the	DET
ftr-359	232	53	communications	communication	NOUN
ftr-359	232	54	group	group	NOUN
ftr-359	232	55	to	to	ADP
ftr-359	232	56	the	the	DET
ftr-359	232	57	joint	joint	ADJ
ftr-359	232	58	ventures	venture	NOUN
ftr-359	232	59	.	.	PUNCT
ftr-359	233	1	these	these	DET
ftr-359	233	2	sales	sale	NOUN
ftr-359	233	3	can	can	AUX
ftr-359	233	4	not	not	PART
ftr-359	233	5	be	be	AUX
ftr-359	233	6	legitimized	legitimize	VERB
ftr-359	233	7	merely	merely	ADV
ftr-359	233	8	because	because	SCONJ
ftr-359	233	9	they	they	PRON
ftr-359	233	10	were	be	AUX
ftr-359	233	11	on	on	ADP
ftr-359	233	12	the	the	DET
ftr-359	233	13	periphery	periphery	NOUN
ftr-359	233	14	of	of	ADP
ftr-359	233	15	some	some	DET
ftr-359	233	16	legitimate	legitimate	ADJ
ftr-359	233	17	transactions	transaction	NOUN
ftr-359	233	18	.	.	PUNCT
ftr-359	233	19	”	"	PUNCT
ftr-359	233	20	)	)	PUNCT
ftr-359	233	21	;	;	PUNCT
ftr-359	233	22	karr	karr	PROPN
ftr-359	233	23	v.	v.	PROPN
ftr-359	233	24	commissioner	commissioner	PROPN
ftr-359	233	25	,	,	PUNCT
ftr-359	233	26	924	924	NUM
ftr-359	233	27	f.2d	f.2d	NOUN
ftr-359	233	28	1018	1018	NUM
ftr-359	233	29	,	,	PUNCT
ftr-359	233	30	1023	1023	NUM
ftr-359	233	31	(	(	PUNCT
ftr-359	233	32	11th	11th	ADJ
ftr-359	233	33	cir	cir	NOUN
ftr-359	233	34	.	.	PROPN
ftr-359	233	35	1991	1991	NUM
ftr-359	233	36	)	)	PUNCT
ftr-359	233	37	(	(	PUNCT
ftr-359	233	38	“	"	PUNCT
ftr-359	233	39	the	the	DET
ftr-359	233	40	activities	activity	NOUN
ftr-359	233	41	of	of	ADP
ftr-359	233	42	the	the	DET
ftr-359	233	43	other	other	ADJ
ftr-359	233	44	entities	entity	NOUN
ftr-359	233	45	involved	involve	VERB
ftr-359	233	46	in	in	ADP
ftr-359	233	47	exploiting	exploit	VERB
ftr-359	233	48	the	the	DET
ftr-359	233	49	koppelman	koppelman	NOUN
ftr-359	233	50	process	process	NOUN
ftr-359	233	51	,	,	PUNCT
ftr-359	233	52	however	however	ADV
ftr-359	233	53	,	,	PUNCT
ftr-359	233	54	can	can	AUX
ftr-359	233	55	not	not	PART
ftr-359	233	56	necessarily	necessarily	ADV
ftr-359	233	57	be	be	AUX
ftr-359	233	58	attributed	attribute	VERB
ftr-359	233	59	to	to	ADP
ftr-359	233	60	poga	poga	NOUN
ftr-359	233	61	[	[	X
ftr-359	233	62	the	the	DET
ftr-359	233	63	taxpayer	taxpayer	NOUN
ftr-359	233	64	]	]	X
ftr-359	233	65	.	.	PUNCT
ftr-359	233	66	”	"	PUNCT
ftr-359	233	67	)	)	PUNCT
ftr-359	233	68	;	;	PUNCT
ftr-359	233	69	long	long	ADJ
ftr-359	233	70	term	term	NOUN
ftr-359	233	71	capital	capital	NOUN
ftr-359	233	72	holdings	holding	NOUN
ftr-359	233	73	v.	v.	ADP
ftr-359	233	74	united	united	PROPN
ftr-359	233	75	states	states	PROPN
ftr-359	233	76	330	330	NUM
ftr-359	233	77	f.	f.	PROPN
ftr-359	233	78	supp	supp	PROPN
ftr-359	233	79	.	.	PUNCT
ftr-359	234	1	2d	2d	NOUN
ftr-359	234	2	122	122	NUM
ftr-359	234	3	(	(	PUNCT
ftr-359	234	4	d.	d.	PROPN
ftr-359	234	5	conn	conn	PROPN
ftr-359	234	6	.	.	PROPN
ftr-359	234	7	2004	2004	NUM
ftr-359	234	8	)	)	PUNCT
ftr-359	234	9	;	;	PUNCT
ftr-359	234	10	aff’d	aff’d	VERB
ftr-359	234	11	,	,	PUNCT
ftr-359	234	12	150	150	NUM
ftr-359	234	13	f.	f.	PROPN
ftr-359	234	14	app’x	app’x	PROPN
ftr-359	234	15	40	40	NUM
ftr-359	234	16	(	(	PUNCT
ftr-359	234	17	2nd	2nd	ADJ
ftr-359	234	18	cir	cir	NOUN
ftr-359	234	19	.	.	PROPN
ftr-359	234	20	2005	2005	NUM
ftr-359	234	21	)	)	PUNCT
ftr-359	234	22	.	.	PUNCT
ftr-359	235	1	48	48	NUM
ftr-359	235	2	.	.	PUNCT
ftr-359	235	3	see	see	VERB
ftr-359	235	4	joint	joint	ADJ
ftr-359	235	5	comm	comm	NOUN
ftr-359	235	6	.	.	PUNCT
ftr-359	236	1	technical	technical	ADJ
ftr-359	236	2	explanation	explanation	PROPN
ftr-359	236	3	,	,	PUNCT
ftr-359	236	4	supra	supra	PROPN
ftr-359	236	5	note	note	NOUN
ftr-359	236	6	3	3	NUM
ftr-359	236	7	,	,	PUNCT
ftr-359	236	8	at	at	ADP
ftr-359	236	9	153	153	NUM
ftr-359	236	10	.	.	PUNCT
ftr-359	236	11	49	49	NUM
ftr-359	236	12	.	.	PUNCT
ftr-359	237	1	compare	compare	VERB
ftr-359	237	2	coltec	coltec	ADJ
ftr-359	237	3	,	,	PUNCT
ftr-359	237	4	454	454	NUM
ftr-359	237	5	f.3d	f.3d	NUM
ftr-359	237	6	at	at	ADP
ftr-359	237	7	1358	1358	NUM
ftr-359	237	8	(	(	PUNCT
ftr-359	237	9	“	"	PUNCT
ftr-359	237	10	the	the	DET
ftr-359	237	11	first	first	ADJ
ftr-359	237	12	asserted	assert	VERB
ftr-359	237	13	business	business	NOUN
ftr-359	237	14	purpose	purpose	NOUN
ftr-359	237	15	focuses	focus	VERB
ftr-359	237	16	on	on	ADP
ftr-359	237	17	the	the	DET
ftr-359	237	18	wrong	wrong	ADJ
ftr-359	237	19	transaction	transaction	NOUN
ftr-359	237	20	—	—	PUNCT
ftr-359	237	21	the	the	DET
ftr-359	237	22	creation	creation	NOUN
ftr-359	237	23	of	of	ADP
ftr-359	237	24	garrison	garrison	NOUN
ftr-359	237	25	as	as	ADP
ftr-359	237	26	a	a	DET
ftr-359	237	27	separate	separate	ADJ
ftr-359	237	28	subsidiary	subsidiary	NOUN
ftr-359	237	29	to	to	PART
ftr-359	237	30	manage	manage	VERB
ftr-359	237	31	asbestos	asbestos	NOUN
ftr-359	237	32	liabilities	liability	NOUN
ftr-359	237	33	.	.	PUNCT
ftr-359	237	34	.	.	PUNCT
ftr-359	237	35	.	.	PUNCT
ftr-359	238	1	[	[	X
ftr-359	238	2	w]e	w]e	NOUN
ftr-359	238	3	must	must	AUX
ftr-359	238	4	focus	focus	VERB
ftr-359	238	5	on	on	ADP
ftr-359	238	6	the	the	DET
ftr-359	238	7	transaction	transaction	NOUN
ftr-359	238	8	that	that	PRON
ftr-359	238	9	gave	give	VERB
ftr-359	238	10	the	the	DET
ftr-359	238	11	taxpayer	taxpayer	NOUN
ftr-359	238	12	a	a	DET
ftr-359	238	13	high	high	ADJ
ftr-359	238	14	basis	basis	NOUN
ftr-359	238	15	in	in	ADP
ftr-359	238	16	the	the	DET
ftr-359	238	17	stock	stock	NOUN
ftr-359	238	18	and	and	CCONJ
ftr-359	238	19	thus	thus	ADV
ftr-359	238	20	gave	give	VERB
ftr-359	238	21	rise	rise	NOUN
ftr-359	238	22	to	to	ADP
ftr-359	238	23	the	the	DET
ftr-359	238	24	alleged	allege	VERB
ftr-359	238	25	benefit	benefit	NOUN
ftr-359	238	26	upon	upon	SCONJ
ftr-359	238	27	sale	sale	NOUN
ftr-359	238	28	.	.	PUNCT
ftr-359	238	29	”	"	PUNCT
ftr-359	238	30	)	)	PUNCT
ftr-359	238	31	with	with	ADP
ftr-359	238	32	shell	shell	ADJ
ftr-359	238	33	petroleum	petroleum	PROPN
ftr-359	238	34	,	,	PUNCT
ftr-359	238	35	inc	inc	PROPN
ftr-359	238	36	.	.	PROPN
ftr-359	239	1	v.	v.	PROPN
ftr-359	239	2	united	united	PROPN
ftr-359	239	3	states	states	PROPN
ftr-359	239	4	,	,	PUNCT
ftr-359	239	5	102	102	NUM
ftr-359	239	6	a.f.t.r	a.f.t.r	PROPN
ftr-359	239	7	.	.	PUNCT
ftr-359	240	1	2d	2d	NUM
ftr-359	240	2	5085	5085	NUM
ftr-359	240	3	,	,	PUNCT
ftr-359	240	4	5111	5111	NUM
ftr-359	240	5	(	(	PUNCT
ftr-359	240	6	s.d	s.d	PROPN
ftr-359	240	7	.	.	PUNCT
ftr-359	241	1	tex	tex	PROPN
ftr-359	241	2	.	.	PROPN
ftr-359	242	1	july	july	PROPN
ftr-359	242	2	3	3	NUM
ftr-359	242	3	,	,	PUNCT
ftr-359	242	4	2008	2008	NUM
ftr-359	242	5	)	)	PUNCT
ftr-359	242	6	(	(	PUNCT
ftr-359	242	7	“	"	PUNCT
ftr-359	242	8	[	[	X
ftr-359	242	9	t]he	t]he	ADJ
ftr-359	242	10	court	court	NOUN
ftr-359	242	11	has	have	AUX
ftr-359	242	12	found	find	VERB
ftr-359	242	13	no	no	DET
ftr-359	242	14	5th	5th	ADJ
ftr-359	242	15	circuit	circuit	NOUN
ftr-359	242	16	cases	case	NOUN
ftr-359	242	17	,	,	PUNCT
ftr-359	242	18	and	and	CCONJ
ftr-359	242	19	the	the	DET
ftr-359	242	20	parties	party	NOUN
ftr-359	242	21	have	have	AUX
ftr-359	242	22	cited	cite	VERB
ftr-359	242	23	none	none	NOUN
ftr-359	242	24	,	,	PUNCT
ftr-359	242	25	similarly	similarly	ADV
ftr-359	242	26	dissecting	dissect	VERB
ftr-359	242	27	or	or	CCONJ
ftr-359	242	28	,	,	PUNCT
ftr-359	242	29	‘	'	PUNCT
ftr-359	242	30	slicing	slice	VERB
ftr-359	242	31	and	and	CCONJ
ftr-359	242	32	dicing	dicing	NOUN
ftr-359	242	33	’	'	PUNCT
ftr-359	242	34	as	as	SCONJ
ftr-359	242	35	it	it	PRON
ftr-359	242	36	was	be	AUX
ftr-359	242	37	referred	refer	VERB
ftr-359	242	38	to	to	ADP
ftr-359	242	39	in	in	ADP
ftr-359	242	40	oral	oral	ADJ
ftr-359	242	41	arguments	argument	NOUN
ftr-359	242	42	,	,	PUNCT
ftr-359	242	43	an	an	DET
ftr-359	242	44	integrated	integrated	ADJ
ftr-359	242	45	transaction	transaction	NOUN
ftr-359	242	46	solely	solely	ADV
ftr-359	242	47	because	because	SCONJ
ftr-359	242	48	the	the	DET
ftr-359	242	49	government	government	NOUN
ftr-359	242	50	aggressively	aggressively	ADV
ftr-359	242	51	chooses	choose	VERB
ftr-359	242	52	to	to	PART
ftr-359	242	53	challenge	challenge	VERB
ftr-359	242	54	only	only	ADV
ftr-359	242	55	an	an	DET
ftr-359	242	56	isolated	isolated	ADJ
ftr-359	242	57	component	component	NOUN
ftr-359	242	58	of	of	ADP
ftr-359	242	59	the	the	DET
ftr-359	242	60	overall	overall	ADJ
ftr-359	242	61	transaction	transaction	NOUN
ftr-359	242	62	.	.	PUNCT
ftr-359	243	1	indeed	indeed	ADV
ftr-359	243	2	,	,	PUNCT
ftr-359	243	3	commentators	commentator	NOUN
ftr-359	243	4	have	have	AUX
ftr-359	243	5	criticized	criticize	VERB
ftr-359	243	6	coltec	coltec	ADJ
ftr-359	243	7	’s	’s	PART
ftr-359	243	8	disregard	disregard	NOUN
ftr-359	243	9	of	of	ADP
ftr-359	243	10	the	the	DET
ftr-359	243	11	larger	large	ADJ
ftr-359	243	12	context	context	NOUN
ftr-359	243	13	in	in	ADP
ftr-359	243	14	which	which	PRON
ftr-359	243	15	the	the	DET
ftr-359	243	16	intended	intend	VERB
ftr-359	243	17	§	§	PROPN
ftr-359	243	18	351	351	NUM
ftr-359	243	19	exchange	exchange	NOUN
ftr-359	243	20	occurred	occur	VERB
ftr-359	243	21	.	.	PUNCT
ftr-359	243	22	”	"	PUNCT
ftr-359	243	23	)	)	PUNCT
ftr-359	243	24	;	;	PUNCT
ftr-359	243	25	see	see	VERB
ftr-359	243	26	also	also	ADV
ftr-359	243	27	hariton	hariton	NOUN
ftr-359	243	28	,	,	PUNCT
ftr-359	243	29	economic	economic	ADJ
ftr-359	243	30	substance	substance	NOUN
ftr-359	243	31	,	,	PUNCT
ftr-359	244	1	supra	supra	PROPN
ftr-359	244	2	note	note	PROPN
ftr-359	244	3	45	45	NUM
ftr-359	244	4	,	,	PUNCT
ftr-359	244	5	at	at	ADP
ftr-359	244	6	40–44	40–44	NUM
ftr-359	244	7	(	(	PUNCT
ftr-359	244	8	2007	2007	NUM
ftr-359	244	9	)	)	PUNCT
ftr-359	244	10	(	(	PUNCT
ftr-359	244	11	stating	state	VERB
ftr-359	244	12	that	that	SCONJ
ftr-359	244	13	coltec	coltec	ADJ
ftr-359	244	14	’s	’s	PART
ftr-359	244	15	narrow	narrow	ADJ
ftr-359	244	16	framing	framing	NOUN
ftr-359	244	17	of	of	ADP
ftr-359	244	18	the	the	DET
ftr-359	244	19	operative	operative	ADJ
ftr-359	244	20	transaction	transaction	NOUN
ftr-359	244	21	represents	represent	VERB
ftr-359	244	22	a	a	DET
ftr-359	244	23	“	"	PUNCT
ftr-359	244	24	fundamental	fundamental	ADJ
ftr-359	244	25	misunderstanding	misunderstanding	NOUN
ftr-359	244	26	”	"	PUNCT
ftr-359	244	27	of	of	ADP
ftr-359	244	28	the	the	DET
ftr-359	244	29	supreme	supreme	PROPN
ftr-359	244	30	court	court	PROPN
ftr-359	244	31	’s	’s	PART
ftr-359	244	32	seminal	seminal	ADJ
ftr-359	244	33	decision	decision	NOUN
ftr-359	244	34	in	in	ADP
ftr-359	244	35	gregory	gregory	PROPN
ftr-359	244	36	v.	v.	ADP
ftr-359	244	37	helvering	helvering	PROPN
ftr-359	244	38	,	,	PUNCT
ftr-359	244	39	293	293	NUM
ftr-359	244	40	u.s	u.s	PROPN
ftr-359	244	41	.	.	PROPN
ftr-359	244	42	465	465	NUM
ftr-359	244	43	(	(	PUNCT
ftr-359	244	44	1935	1935	NUM
ftr-359	244	45	)	)	PUNCT
ftr-359	244	46	,	,	PUNCT
ftr-359	244	47	which	which	PRON
ftr-359	244	48	instead	instead	ADV
ftr-359	244	49	supports	support	VERB
ftr-359	244	50	the	the	DET
ftr-359	244	51	notion	notion	NOUN
ftr-359	244	52	that	that	SCONJ
ftr-359	244	53	transactions	transaction	NOUN
ftr-359	244	54	must	must	AUX
ftr-359	244	55	be	be	AUX
ftr-359	244	56	viewed	view	VERB
ftr-359	244	57	as	as	ADP
ftr-359	244	58	a	a	DET
ftr-359	244	59	whole	whole	NOUN
ftr-359	244	60	)	)	PUNCT
ftr-359	244	61	.	.	PUNCT
ftr-359	245	1	424	424	NUM
ftr-359	245	2	florida	florida	PROPN
ftr-359	245	3	tax	tax	NOUN
ftr-359	245	4	review	review	NOUN
ftr-359	245	5	[	[	X
ftr-359	245	6	vol	vol	NOUN
ftr-359	245	7	.	.	PUNCT
ftr-359	246	1	10:6	10:6	NUM
ftr-359	246	2	purpose.50	purpose.50	PROPN
ftr-359	246	3	however	however	ADV
ftr-359	246	4	,	,	PUNCT
ftr-359	246	5	if	if	SCONJ
ftr-359	246	6	the	the	DET
ftr-359	246	7	taxpayer	taxpayer	NOUN
ftr-359	246	8	’s	’s	PART
ftr-359	246	9	substantial	substantial	ADJ
ftr-359	246	10	business	business	NOUN
ftr-359	246	11	purpose	purpose	NOUN
ftr-359	246	12	does	do	AUX
ftr-359	246	13	rely	rely	VERB
ftr-359	246	14	on	on	ADP
ftr-359	246	15	an	an	DET
ftr-359	246	16	argument	argument	NOUN
ftr-359	246	17	that	that	SCONJ
ftr-359	246	18	a	a	DET
ftr-359	246	19	transaction	transaction	NOUN
ftr-359	246	20	has	have	AUX
ftr-359	246	21	a	a	DET
ftr-359	246	22	profit	profit	NOUN
ftr-359	246	23	motivation	motivation	NOUN
ftr-359	246	24	,	,	PUNCT
ftr-359	246	25	then	then	ADV
ftr-359	246	26	new	new	ADJ
ftr-359	246	27	subsections	subsection	NOUN
ftr-359	246	28	7701(o)(2	7701(o)(2	NOUN
ftr-359	246	29	)	)	PUNCT
ftr-359	246	30	through	through	ADP
ftr-359	246	31	(	(	PUNCT
ftr-359	246	32	4	4	X
ftr-359	246	33	)	)	PUNCT
ftr-359	246	34	set	set	VERB
ftr-359	246	35	forth	forth	ADP
ftr-359	246	36	the	the	DET
ftr-359	246	37	following	follow	VERB
ftr-359	246	38	criteria	criterion	NOUN
ftr-359	246	39	for	for	ADP
ftr-359	246	40	analyzing	analyze	VERB
ftr-359	246	41	whether	whether	SCONJ
ftr-359	246	42	this	this	DET
ftr-359	246	43	profit	profit	NOUN
ftr-359	246	44	potential	potential	NOUN
ftr-359	246	45	is	be	AUX
ftr-359	246	46	substantial	substantial	ADJ
ftr-359	246	47	enough	enough	ADV
ftr-359	246	48	to	to	PART
ftr-359	246	49	satisfy	satisfy	VERB
ftr-359	246	50	economic	economic	ADJ
ftr-359	246	51	substance	substance	NOUN
ftr-359	246	52	concerns	concern	NOUN
ftr-359	246	53	:	:	PUNCT
ftr-359	246	54	(	(	PUNCT
ftr-359	246	55	2	2	X
ftr-359	246	56	)	)	PUNCT
ftr-359	246	57	special	special	ADJ
ftr-359	246	58	rule	rule	NOUN
ftr-359	246	59	where	where	SCONJ
ftr-359	246	60	taxpayer	taxpayer	NOUN
ftr-359	246	61	relies	rely	VERB
ftr-359	246	62	on	on	ADP
ftr-359	246	63	profit	profit	NOUN
ftr-359	246	64	potential	potential	NOUN
ftr-359	246	65	—	—	PUNCT
ftr-359	246	66	(	(	PUNCT
ftr-359	246	67	a	a	NOUN
ftr-359	246	68	)	)	PUNCT
ftr-359	246	69	in	in	ADP
ftr-359	246	70	general	general	ADJ
ftr-359	246	71	—	—	PUNCT
ftr-359	246	72	the	the	DET
ftr-359	246	73	potential	potential	NOUN
ftr-359	246	74	for	for	ADP
ftr-359	246	75	profit	profit	NOUN
ftr-359	246	76	of	of	ADP
ftr-359	246	77	a	a	DET
ftr-359	246	78	transaction	transaction	NOUN
ftr-359	246	79	shall	shall	AUX
ftr-359	246	80	be	be	AUX
ftr-359	246	81	taken	take	VERB
ftr-359	246	82	into	into	ADP
ftr-359	246	83	account	account	NOUN
ftr-359	246	84	in	in	ADP
ftr-359	246	85	determining	determine	VERB
ftr-359	246	86	whether	whether	SCONJ
ftr-359	246	87	the	the	DET
ftr-359	246	88	requirements	requirement	NOUN
ftr-359	246	89	of	of	ADP
ftr-359	246	90	subparagraphs	subparagraph	NOUN
ftr-359	246	91	(	(	PUNCT
ftr-359	246	92	a	a	X
ftr-359	246	93	)	)	PUNCT
ftr-359	246	94	and	and	CCONJ
ftr-359	246	95	(	(	PUNCT
ftr-359	246	96	b	b	NOUN
ftr-359	246	97	)	)	PUNCT
ftr-359	246	98	of	of	ADP
ftr-359	246	99	paragraph	paragraph	NOUN
ftr-359	246	100	(	(	PUNCT
ftr-359	246	101	1	1	X
ftr-359	246	102	)	)	PUNCT
ftr-359	246	103	are	be	AUX
ftr-359	246	104	met	meet	VERB
ftr-359	246	105	with	with	ADP
ftr-359	246	106	respect	respect	NOUN
ftr-359	246	107	to	to	ADP
ftr-359	246	108	the	the	DET
ftr-359	246	109	transaction	transaction	NOUN
ftr-359	246	110	only	only	ADV
ftr-359	246	111	if	if	SCONJ
ftr-359	246	112	the	the	DET
ftr-359	246	113	present	present	ADJ
ftr-359	246	114	value	value	NOUN
ftr-359	246	115	of	of	ADP
ftr-359	246	116	the	the	DET
ftr-359	246	117	reasonably	reasonably	ADV
ftr-359	246	118	expected	expected	ADJ
ftr-359	246	119	pre	pre	ADJ
ftr-359	246	120	-	-	ADJ
ftr-359	246	121	tax	tax	ADJ
ftr-359	246	122	profit	profit	NOUN
ftr-359	246	123	from	from	ADP
ftr-359	246	124	the	the	DET
ftr-359	246	125	transaction	transaction	NOUN
ftr-359	246	126	is	be	AUX
ftr-359	246	127	substantial	substantial	ADJ
ftr-359	246	128	in	in	ADP
ftr-359	246	129	relation	relation	NOUN
ftr-359	246	130	to	to	ADP
ftr-359	246	131	the	the	DET
ftr-359	246	132	present	present	ADJ
ftr-359	246	133	value	value	NOUN
ftr-359	246	134	of	of	ADP
ftr-359	246	135	the	the	DET
ftr-359	246	136	expected	expect	VERB
ftr-359	246	137	net	net	ADJ
ftr-359	246	138	tax	tax	NOUN
ftr-359	246	139	benefits	benefit	NOUN
ftr-359	246	140	that	that	PRON
ftr-359	246	141	would	would	AUX
ftr-359	246	142	be	be	AUX
ftr-359	246	143	allowed	allow	VERB
ftr-359	246	144	if	if	SCONJ
ftr-359	246	145	the	the	DET
ftr-359	246	146	transaction	transaction	NOUN
ftr-359	246	147	were	be	AUX
ftr-359	246	148	respected	respect	VERB
ftr-359	246	149	.	.	PUNCT
ftr-359	247	1	(	(	PUNCT
ftr-359	247	2	b	b	X
ftr-359	247	3	)	)	PUNCT
ftr-359	247	4	treatment	treatment	NOUN
ftr-359	247	5	of	of	ADP
ftr-359	247	6	fees	fee	NOUN
ftr-359	247	7	and	and	CCONJ
ftr-359	247	8	foreign	foreign	ADJ
ftr-359	247	9	taxes	taxis	NOUN
ftr-359	247	10	—	—	PUNCT
ftr-359	247	11	fees	fee	NOUN
ftr-359	247	12	and	and	CCONJ
ftr-359	247	13	other	other	ADJ
ftr-359	247	14	transaction	transaction	NOUN
ftr-359	247	15	expenses	expense	NOUN
ftr-359	247	16	shall	shall	AUX
ftr-359	247	17	be	be	AUX
ftr-359	247	18	taken	take	VERB
ftr-359	247	19	into	into	ADP
ftr-359	247	20	account	account	NOUN
ftr-359	247	21	as	as	ADP
ftr-359	247	22	expenses	expense	NOUN
ftr-359	247	23	in	in	ADP
ftr-359	247	24	determining	determine	VERB
ftr-359	247	25	pre	pre	ADJ
ftr-359	247	26	-	-	ADJ
ftr-359	247	27	tax	tax	ADJ
ftr-359	247	28	profit	profit	NOUN
ftr-359	247	29	under	under	ADP
ftr-359	247	30	subparagraph	subparagraph	NOUN
ftr-359	247	31	(	(	PUNCT
ftr-359	247	32	a	a	NOUN
ftr-359	247	33	)	)	PUNCT
ftr-359	247	34	.	.	PUNCT
ftr-359	248	1	the	the	DET
ftr-359	248	2	secretary	secretary	NOUN
ftr-359	248	3	shall	shall	AUX
ftr-359	248	4	issue	issue	VERB
ftr-359	248	5	regulations	regulation	NOUN
ftr-359	248	6	requiring	require	VERB
ftr-359	248	7	foreign	foreign	ADJ
ftr-359	248	8	taxes	taxis	NOUN
ftr-359	248	9	to	to	PART
ftr-359	248	10	be	be	AUX
ftr-359	248	11	treated	treat	VERB
ftr-359	248	12	as	as	ADP
ftr-359	248	13	expenses	expense	NOUN
ftr-359	248	14	in	in	ADP
ftr-359	248	15	determining	determine	VERB
ftr-359	248	16	pre	pre	ADJ
ftr-359	248	17	-	-	ADJ
ftr-359	248	18	tax	tax	ADJ
ftr-359	248	19	profit	profit	NOUN
ftr-359	248	20	in	in	ADP
ftr-359	248	21	appropriate	appropriate	ADJ
ftr-359	248	22	cases	case	NOUN
ftr-359	248	23	.	.	PUNCT
ftr-359	249	1	(	(	PUNCT
ftr-359	249	2	3	3	X
ftr-359	249	3	)	)	PUNCT
ftr-359	249	4	state	state	NOUN
ftr-359	249	5	and	and	CCONJ
ftr-359	249	6	local	local	ADJ
ftr-359	249	7	tax	tax	NOUN
ftr-359	249	8	benefits	benefit	NOUN
ftr-359	249	9	—	—	PUNCT
ftr-359	249	10	for	for	ADP
ftr-359	249	11	purposes	purpose	NOUN
ftr-359	249	12	of	of	ADP
ftr-359	249	13	paragraph	paragraph	NOUN
ftr-359	249	14	(	(	PUNCT
ftr-359	249	15	1	1	NUM
ftr-359	249	16	)	)	PUNCT
ftr-359	249	17	,	,	PUNCT
ftr-359	249	18	any	any	DET
ftr-359	249	19	state	state	NOUN
ftr-359	249	20	or	or	CCONJ
ftr-359	249	21	local	local	ADJ
ftr-359	249	22	income	income	NOUN
ftr-359	249	23	tax	tax	NOUN
ftr-359	249	24	effect	effect	NOUN
ftr-359	249	25	which	which	PRON
ftr-359	249	26	is	be	AUX
ftr-359	249	27	related	relate	VERB
ftr-359	249	28	to	to	ADP
ftr-359	249	29	a	a	DET
ftr-359	249	30	federal	federal	ADJ
ftr-359	249	31	income	income	NOUN
ftr-359	249	32	tax	tax	NOUN
ftr-359	249	33	effect	effect	NOUN
ftr-359	249	34	shall	shall	AUX
ftr-359	249	35	be	be	AUX
ftr-359	249	36	treated	treat	VERB
ftr-359	249	37	in	in	ADP
ftr-359	249	38	the	the	DET
ftr-359	249	39	same	same	ADJ
ftr-359	249	40	manner	manner	NOUN
ftr-359	249	41	as	as	ADP
ftr-359	249	42	a	a	DET
ftr-359	249	43	federal	federal	ADJ
ftr-359	249	44	income	income	NOUN
ftr-359	249	45	tax	tax	NOUN
ftr-359	249	46	effect	effect	NOUN
ftr-359	249	47	.	.	PUNCT
ftr-359	250	1	(	(	PUNCT
ftr-359	250	2	4	4	X
ftr-359	250	3	)	)	PUNCT
ftr-359	250	4	financial	financial	ADJ
ftr-359	250	5	accounting	accounting	NOUN
ftr-359	250	6	benefits	benefit	NOUN
ftr-359	250	7	—	—	PUNCT
ftr-359	250	8	for	for	ADP
ftr-359	250	9	purposes	purpose	NOUN
ftr-359	250	10	of	of	ADP
ftr-359	250	11	paragraph	paragraph	NOUN
ftr-359	250	12	(	(	PUNCT
ftr-359	250	13	1)(b	1)(b	NUM
ftr-359	250	14	)	)	PUNCT
ftr-359	250	15	,	,	PUNCT
ftr-359	250	16	achieving	achieve	VERB
ftr-359	250	17	a	a	DET
ftr-359	250	18	financial	financial	ADJ
ftr-359	250	19	accounting	accounting	NOUN
ftr-359	250	20	benefit	benefit	NOUN
ftr-359	250	21	shall	shall	AUX
ftr-359	250	22	not	not	PART
ftr-359	250	23	be	be	AUX
ftr-359	250	24	taken	take	VERB
ftr-359	250	25	into	into	ADP
ftr-359	250	26	account	account	NOUN
ftr-359	250	27	as	as	ADP
ftr-359	250	28	a	a	DET
ftr-359	250	29	purpose	purpose	NOUN
ftr-359	250	30	for	for	ADP
ftr-359	250	31	entering	enter	VERB
ftr-359	250	32	into	into	ADP
ftr-359	250	33	a	a	DET
ftr-359	250	34	transaction	transaction	NOUN
ftr-359	250	35	if	if	SCONJ
ftr-359	250	36	the	the	DET
ftr-359	250	37	origin	origin	NOUN
ftr-359	250	38	of	of	ADP
ftr-359	250	39	such	such	ADJ
ftr-359	250	40	financial	financial	ADJ
ftr-359	250	41	accounting	accounting	NOUN
ftr-359	250	42	benefit	benefit	NOUN
ftr-359	250	43	is	be	AUX
ftr-359	250	44	a	a	DET
ftr-359	250	45	reduction	reduction	NOUN
ftr-359	250	46	of	of	ADP
ftr-359	250	47	federal	federal	ADJ
ftr-359	250	48	income	income	NOUN
ftr-359	250	49	tax.51	tax.51	PRON
ftr-359	250	50	as	as	SCONJ
ftr-359	250	51	set	set	VERB
ftr-359	250	52	forth	forth	ADP
ftr-359	250	53	above	above	ADV
ftr-359	250	54	(	(	PUNCT
ftr-359	250	55	emphasis	emphasis	NOUN
ftr-359	250	56	added	add	VERB
ftr-359	250	57	)	)	PUNCT
ftr-359	250	58	,	,	PUNCT
ftr-359	250	59	in	in	ADP
ftr-359	250	60	calculating	calculate	VERB
ftr-359	250	61	the	the	DET
ftr-359	250	62	expected	expect	VERB
ftr-359	250	63	profit	profit	NOUN
ftr-359	250	64	potential	potential	NOUN
ftr-359	250	65	,	,	PUNCT
ftr-359	250	66	new	new	ADJ
ftr-359	250	67	section	section	NOUN
ftr-359	250	68	7701(o)(2)(b	7701(o)(2)(b	NUM
ftr-359	250	69	)	)	PUNCT
ftr-359	250	70	requires	require	VERB
ftr-359	250	71	that	that	SCONJ
ftr-359	250	72	transaction	transaction	NOUN
ftr-359	250	73	costs	cost	NOUN
ftr-359	250	74	be	be	AUX
ftr-359	250	75	taken	take	VERB
ftr-359	250	76	into	into	ADP
ftr-359	250	77	account	account	NOUN
ftr-359	250	78	.	.	PUNCT
ftr-359	251	1	what	what	PRON
ftr-359	251	2	is	be	AUX
ftr-359	251	3	more	more	ADJ
ftr-359	251	4	,	,	PUNCT
ftr-359	251	5	in	in	ADP
ftr-359	251	6	a	a	DET
ftr-359	251	7	departure	departure	NOUN
ftr-359	251	8	from	from	ADP
ftr-359	251	9	prior	prior	ADJ
ftr-359	251	10	law,52	law,52	NOUN
ftr-359	251	11	new	new	ADJ
ftr-359	251	12	50	50	NUM
ftr-359	251	13	.	.	PUNCT
ftr-359	252	1	see	see	VERB
ftr-359	252	2	joint	joint	ADJ
ftr-359	252	3	staff	staff	NOUN
ftr-359	252	4	comm	comm	NOUN
ftr-359	252	5	.	.	PUNCT
ftr-359	253	1	technical	technical	ADJ
ftr-359	253	2	explanation	explanation	PROPN
ftr-359	253	3	,	,	PUNCT
ftr-359	253	4	supra	supra	PROPN
ftr-359	253	5	note	note	NOUN
ftr-359	253	6	3	3	NUM
ftr-359	253	7	,	,	PUNCT
ftr-359	253	8	at	at	ADP
ftr-359	253	9	154	154	NUM
ftr-359	253	10	-	-	SYM
ftr-359	253	11	55	55	NUM
ftr-359	253	12	.	.	PUNCT
ftr-359	254	1	51	51	NUM
ftr-359	254	2	.	.	PUNCT
ftr-359	254	3	irc	irc	VERB
ftr-359	254	4	§	§	PROPN
ftr-359	254	5	§	§	PROPN
ftr-359	254	6	7701(o)(2)-(4	7701(o)(2)-(4	NUM
ftr-359	254	7	)	)	PUNCT
ftr-359	254	8	,	,	PUNCT
ftr-359	254	9	(	(	PUNCT
ftr-359	254	10	emphasis	emphasis	NOUN
ftr-359	254	11	added	add	VERB
ftr-359	254	12	)	)	PUNCT
ftr-359	254	13	.	.	PUNCT
ftr-359	255	1	52	52	NUM
ftr-359	255	2	.	.	PUNCT
ftr-359	256	1	see	see	VERB
ftr-359	256	2	compaq	compaq	PROPN
ftr-359	256	3	computer	computer	PROPN
ftr-359	256	4	corp	corp	PROPN
ftr-359	256	5	.	.	PROPN
ftr-359	257	1	v.	v.	PROPN
ftr-359	257	2	commissioner	commissioner	PROPN
ftr-359	257	3	,	,	PUNCT
ftr-359	257	4	277	277	NUM
ftr-359	257	5	f.3d	f.3d	NUM
ftr-359	257	6	778	778	NUM
ftr-359	257	7	,	,	PUNCT
ftr-359	257	8	784	784	NUM
ftr-359	257	9	(	(	PUNCT
ftr-359	257	10	5th	5th	ADJ
ftr-359	257	11	cir	cir	NOUN
ftr-359	257	12	.	.	PUNCT
ftr-359	257	13	2001	2001	NUM
ftr-359	257	14	)	)	PUNCT
ftr-359	258	1	(	(	PUNCT
ftr-359	258	2	holding	hold	VERB
ftr-359	258	3	that	that	SCONJ
ftr-359	258	4	“	"	PUNCT
ftr-359	258	5	the	the	DET
ftr-359	258	6	tax	tax	NOUN
ftr-359	258	7	court	court	NOUN
ftr-359	258	8	erred	err	VERB
ftr-359	258	9	as	as	ADP
ftr-359	258	10	a	a	DET
ftr-359	258	11	matter	matter	NOUN
ftr-359	258	12	of	of	ADP
ftr-359	258	13	law	law	NOUN
ftr-359	258	14	by	by	ADP
ftr-359	258	15	disregarding	disregard	VERB
ftr-359	258	16	the	the	DET
ftr-359	258	17	gross	gross	ADJ
ftr-359	258	18	amount	amount	NOUN
ftr-359	258	19	of	of	ADP
ftr-359	258	20	the	the	DET
ftr-359	258	21	royal	royal	ADJ
ftr-359	258	22	dutch	dutch	PROPN
ftr-359	258	23	dividend	dividend	NOUN
ftr-359	258	24	”	"	PUNCT
ftr-359	258	25	)	)	PUNCT
ftr-359	258	26	,	,	PUNCT
ftr-359	258	27	rev’g	rev’g	PROPN
ftr-359	258	28	113	113	NUM
ftr-359	258	29	t.c	t.c	PROPN
ftr-359	258	30	.	.	PROPN
ftr-359	258	31	214	214	NUM
ftr-359	258	32	(	(	PUNCT
ftr-359	258	33	1999	1999	NUM
ftr-359	258	34	)	)	PUNCT
ftr-359	258	35	(	(	PUNCT
ftr-359	258	36	treating	treat	VERB
ftr-359	258	37	foreign	foreign	ADJ
ftr-359	258	38	taxes	taxis	NOUN
ftr-359	258	39	as	as	ADP
ftr-359	258	40	an	an	DET
ftr-359	258	41	expense	expense	NOUN
ftr-359	258	42	for	for	ADP
ftr-359	258	43	purposes	purpose	NOUN
ftr-359	258	44	of	of	ADP
ftr-359	258	45	computing	compute	VERB
ftr-359	258	46	compaq	compaq	NOUN
ftr-359	258	47	’s	’s	PART
ftr-359	258	48	profit	profit	NOUN
ftr-359	258	49	on	on	ADP
ftr-359	258	50	the	the	DET
ftr-359	258	51	adr	adr	PROPN
ftr-359	258	52	transaction	transaction	PROPN
ftr-359	258	53	)	)	PUNCT
ftr-359	258	54	;	;	PUNCT
ftr-359	258	55	notice	notice	VERB
ftr-359	258	56	2004	2004	NUM
ftr-359	258	57	-	-	SYM
ftr-359	258	58	19	19	NUM
ftr-359	258	59	,	,	PUNCT
ftr-359	258	60	2004	2004	NUM
ftr-359	258	61	-	-	SYM
ftr-359	258	62	1	1	NUM
ftr-359	258	63	c.b	c.b	PROPN
ftr-359	258	64	.	.	PROPN
ftr-359	258	65	606	606	NUM
ftr-359	258	66	,	,	PUNCT
ftr-359	258	67	withdrew	withdraw	VERB
ftr-359	258	68	notice	notice	NOUN
ftr-359	258	69	98	98	NUM
ftr-359	258	70	-	-	SYM
ftr-359	258	71	5	5	NUM
ftr-359	258	72	,	,	PUNCT
ftr-359	258	73	1998	1998	NUM
ftr-359	258	74	-	-	SYM
ftr-359	258	75	1	1	NUM
ftr-359	258	76	c.b	c.b	PROPN
ftr-359	258	77	.	.	PROPN
ftr-359	258	78	2010	2010	NUM
ftr-359	258	79	]	]	X
ftr-359	258	80	economic	economic	ADJ
ftr-359	258	81	substance	substance	NOUN
ftr-359	258	82	doctrine	doctrine	NOUN
ftr-359	258	83	425	425	NUM
ftr-359	258	84	section	section	NOUN
ftr-359	258	85	7701(o)(2)(b	7701(o)(2)(b	NUM
ftr-359	258	86	)	)	PUNCT
ftr-359	258	87	also	also	ADV
ftr-359	258	88	requires	require	VERB
ftr-359	258	89	the	the	DET
ftr-359	258	90	treasury	treasury	PROPN
ftr-359	258	91	department	department	NOUN
ftr-359	258	92	to	to	PART
ftr-359	258	93	issue	issue	VERB
ftr-359	258	94	regulations	regulation	NOUN
ftr-359	258	95	to	to	PART
ftr-359	258	96	treat	treat	VERB
ftr-359	258	97	foreign	foreign	ADJ
ftr-359	258	98	taxes	taxis	NOUN
ftr-359	258	99	as	as	ADP
ftr-359	258	100	expenses	expense	NOUN
ftr-359	258	101	for	for	ADP
ftr-359	258	102	purposes	purpose	NOUN
ftr-359	258	103	of	of	ADP
ftr-359	258	104	calculating	calculate	VERB
ftr-359	258	105	the	the	DET
ftr-359	258	106	reasonably	reasonably	ADV
ftr-359	258	107	expected	expected	ADJ
ftr-359	258	108	pre	pre	ADJ
ftr-359	258	109	-	-	ADJ
ftr-359	258	110	tax	tax	ADJ
ftr-359	258	111	profit	profit	NOUN
ftr-359	258	112	potential	potential	NOUN
ftr-359	258	113	of	of	ADP
ftr-359	258	114	a	a	DET
ftr-359	258	115	transaction	transaction	NOUN
ftr-359	258	116	.	.	PUNCT
ftr-359	259	1	in	in	ADP
ftr-359	259	2	addition	addition	NOUN
ftr-359	259	3	,	,	PUNCT
ftr-359	259	4	new	new	ADJ
ftr-359	259	5	section	section	NOUN
ftr-359	259	6	7701(o)(3	7701(o)(3	NOUN
ftr-359	259	7	)	)	PUNCT
ftr-359	259	8	provides	provide	VERB
ftr-359	259	9	that	that	SCONJ
ftr-359	259	10	the	the	DET
ftr-359	259	11	state	state	NOUN
ftr-359	259	12	or	or	CCONJ
ftr-359	259	13	local	local	ADJ
ftr-359	259	14	income	income	NOUN
ftr-359	259	15	tax	tax	NOUN
ftr-359	259	16	effect	effect	NOUN
ftr-359	259	17	of	of	ADP
ftr-359	259	18	a	a	DET
ftr-359	259	19	transaction	transaction	NOUN
ftr-359	259	20	that	that	PRON
ftr-359	259	21	is	be	AUX
ftr-359	259	22	related	relate	VERB
ftr-359	259	23	to	to	ADP
ftr-359	259	24	a	a	DET
ftr-359	259	25	federal	federal	ADJ
ftr-359	259	26	income	income	NOUN
ftr-359	259	27	tax	tax	NOUN
ftr-359	259	28	effect	effect	NOUN
ftr-359	259	29	is	be	AUX
ftr-359	259	30	treated	treat	VERB
ftr-359	259	31	in	in	ADP
ftr-359	259	32	the	the	DET
ftr-359	259	33	same	same	ADJ
ftr-359	259	34	manner	manner	NOUN
ftr-359	259	35	as	as	ADP
ftr-359	259	36	a	a	DET
ftr-359	259	37	federal	federal	ADJ
ftr-359	259	38	income	income	NOUN
ftr-359	259	39	tax	tax	NOUN
ftr-359	259	40	effect.53	effect.53	PROPN
ftr-359	259	41	thus	thus	ADV
ftr-359	259	42	,	,	PUNCT
ftr-359	259	43	state	state	NOUN
ftr-359	259	44	tax	tax	NOUN
ftr-359	259	45	savings	saving	NOUN
ftr-359	259	46	that	that	PRON
ftr-359	259	47	piggyback	piggyback	NOUN
ftr-359	259	48	on	on	ADP
ftr-359	259	49	federal	federal	ADJ
ftr-359	259	50	income	income	NOUN
ftr-359	259	51	tax	tax	NOUN
ftr-359	259	52	savings	saving	NOUN
ftr-359	259	53	can	can	AUX
ftr-359	259	54	not	not	PART
ftr-359	259	55	provide	provide	VERB
ftr-359	259	56	either	either	CCONJ
ftr-359	259	57	a	a	DET
ftr-359	259	58	profit	profit	NOUN
ftr-359	259	59	potential	potential	NOUN
ftr-359	259	60	or	or	CCONJ
ftr-359	259	61	a	a	DET
ftr-359	259	62	business	business	NOUN
ftr-359	259	63	purpose	purpose	NOUN
ftr-359	259	64	.	.	PUNCT
ftr-359	260	1	similarly	similarly	ADV
ftr-359	260	2	,	,	PUNCT
ftr-359	260	3	new	new	ADJ
ftr-359	260	4	section	section	NOUN
ftr-359	260	5	7701(o)(4	7701(o)(4	NOUN
ftr-359	260	6	)	)	PUNCT
ftr-359	260	7	provides	provide	VERB
ftr-359	260	8	that	that	SCONJ
ftr-359	260	9	a	a	DET
ftr-359	260	10	financial	financial	ADJ
ftr-359	260	11	accounting	accounting	NOUN
ftr-359	260	12	benefit	benefit	NOUN
ftr-359	260	13	can	can	AUX
ftr-359	260	14	not	not	PART
ftr-359	260	15	satisfy	satisfy	VERB
ftr-359	260	16	the	the	DET
ftr-359	260	17	business	business	NOUN
ftr-359	260	18	purpose	purpose	NOUN
ftr-359	260	19	requirement	requirement	NOUN
ftr-359	260	20	if	if	SCONJ
ftr-359	260	21	the	the	DET
ftr-359	260	22	financial	financial	ADJ
ftr-359	260	23	accounting	accounting	NOUN
ftr-359	260	24	benefit	benefit	NOUN
ftr-359	260	25	originates	originate	NOUN
ftr-359	260	26	in	in	ADP
ftr-359	260	27	a	a	DET
ftr-359	260	28	reduction	reduction	NOUN
ftr-359	260	29	of	of	ADP
ftr-359	260	30	federal	federal	ADJ
ftr-359	260	31	income	income	NOUN
ftr-359	261	1	tax.54	tax.54	INTJ
ftr-359	262	1	finally	finally	ADV
ftr-359	262	2	,	,	PUNCT
ftr-359	262	3	once	once	ADV
ftr-359	262	4	the	the	DET
ftr-359	262	5	reasonably	reasonably	ADV
ftr-359	262	6	expected	expected	ADJ
ftr-359	262	7	pre	pre	ADJ
ftr-359	262	8	-	-	ADJ
ftr-359	262	9	tax	tax	ADJ
ftr-359	262	10	profit	profit	NOUN
ftr-359	262	11	potential	potential	NOUN
ftr-359	262	12	is	be	AUX
ftr-359	262	13	determined	determine	VERB
ftr-359	262	14	,	,	PUNCT
ftr-359	262	15	new	new	ADJ
ftr-359	262	16	section	section	NOUN
ftr-359	262	17	7701(o)(2)(a	7701(o)(2)(a	NUM
ftr-359	262	18	)	)	PUNCT
ftr-359	262	19	requires	require	VERB
ftr-359	262	20	the	the	DET
ftr-359	262	21	taxpayer	taxpayer	NOUN
ftr-359	262	22	to	to	PART
ftr-359	262	23	then	then	ADV
ftr-359	262	24	apply	apply	VERB
ftr-359	262	25	present	present	ADJ
ftr-359	262	26	value	value	NOUN
ftr-359	262	27	concepts	concept	NOUN
ftr-359	262	28	before	before	ADP
ftr-359	262	29	determining	determine	VERB
ftr-359	262	30	whether	whether	SCONJ
ftr-359	262	31	the	the	DET
ftr-359	262	32	reasonably	reasonably	ADV
ftr-359	262	33	expected	expect	VERB
ftr-359	262	34	profit	profit	NOUN
ftr-359	262	35	is	be	AUX
ftr-359	262	36	substantial	substantial	ADJ
ftr-359	262	37	.	.	PUNCT
ftr-359	263	1	the	the	DET
ftr-359	263	2	requirement	requirement	NOUN
ftr-359	263	3	to	to	PART
ftr-359	263	4	utilize	utilize	VERB
ftr-359	263	5	net	net	ADJ
ftr-359	263	6	present	present	ADJ
ftr-359	263	7	value	value	NOUN
ftr-359	263	8	concepts	concept	NOUN
ftr-359	263	9	directly	directly	ADV
ftr-359	263	10	overturns	overturn	VERB
ftr-359	263	11	the	the	DET
ftr-359	263	12	holding	holding	NOUN
ftr-359	263	13	of	of	ADP
ftr-359	263	14	consolidated	consolidated	PROPN
ftr-359	263	15	edison	edison	PROPN
ftr-359	263	16	co.	co.	PROPN
ftr-359	263	17	of	of	ADP
ftr-359	263	18	new	new	PROPN
ftr-359	263	19	york	york	PROPN
ftr-359	263	20	v.	v.	PROPN
ftr-359	263	21	united	united	PROPN
ftr-359	263	22	states.55	states.55	PROPN
ftr-359	263	23	in	in	ADP
ftr-359	263	24	the	the	DET
ftr-359	263	25	consolidated	consolidated	PROPN
ftr-359	263	26	edison	edison	PROPN
ftr-359	263	27	case	case	NOUN
ftr-359	263	28	,	,	PUNCT
ftr-359	263	29	the	the	DET
ftr-359	263	30	court	court	NOUN
ftr-359	263	31	rejected	reject	VERB
ftr-359	263	32	the	the	DET
ftr-359	263	33	use	use	NOUN
ftr-359	263	34	of	of	ADP
ftr-359	263	35	any	any	DET
ftr-359	263	36	net	net	ADJ
ftr-359	263	37	present	present	ADJ
ftr-359	263	38	value	value	NOUN
ftr-359	263	39	analysis	analysis	NOUN
ftr-359	263	40	in	in	ADP
ftr-359	263	41	determining	determine	VERB
ftr-359	263	42	the	the	DET
ftr-359	263	43	application	application	NOUN
ftr-359	263	44	of	of	ADP
ftr-359	263	45	the	the	DET
ftr-359	263	46	judicially	judicially	ADV
ftr-359	263	47	developed	develop	VERB
ftr-359	263	48	economic	economic	ADJ
ftr-359	263	49	substance	substance	NOUN
ftr-359	263	50	doctrine.56	doctrine.56	NOUN
ftr-359	263	51	thus	thus	ADV
ftr-359	263	52	,	,	PUNCT
ftr-359	263	53	taken	take	VERB
ftr-359	263	54	in	in	ADP
ftr-359	263	55	their	their	PRON
ftr-359	263	56	totality	totality	NOUN
ftr-359	263	57	,	,	PUNCT
ftr-359	263	58	these	these	DET
ftr-359	263	59	statutorily	statutorily	ADV
ftr-359	263	60	prescribed	prescribed	ADJ
ftr-359	263	61	adjustments	adjustment	NOUN
ftr-359	263	62	represent	represent	VERB
ftr-359	263	63	a	a	DET
ftr-359	263	64	significant	significant	ADJ
ftr-359	263	65	alteration	alteration	NOUN
ftr-359	263	66	in	in	ADP
ftr-359	263	67	how	how	SCONJ
ftr-359	263	68	the	the	DET
ftr-359	263	69	reasonably	reasonably	ADV
ftr-359	263	70	expected	expected	ADJ
ftr-359	263	71	pre	pre	ADJ
ftr-359	263	72	-	-	ADJ
ftr-359	263	73	tax	tax	ADJ
ftr-359	263	74	profit	profit	NOUN
ftr-359	263	75	potential	potential	NOUN
ftr-359	263	76	will	will	AUX
ftr-359	263	77	be	be	AUX
ftr-359	263	78	calculated	calculate	VERB
ftr-359	263	79	when	when	SCONJ
ftr-359	263	80	compared	compare	VERB
ftr-359	263	81	with	with	ADP
ftr-359	263	82	the	the	DET
ftr-359	263	83	diversity	diversity	NOUN
ftr-359	263	84	of	of	ADP
ftr-359	263	85	methods	method	NOUN
ftr-359	263	86	that	that	PRON
ftr-359	263	87	is	be	AUX
ftr-359	263	88	contained	contain	VERB
ftr-359	263	89	in	in	ADP
ftr-359	263	90	existing	exist	VERB
ftr-359	263	91	case	case	NOUN
ftr-359	263	92	law	law	NOUN
ftr-359	263	93	.	.	PUNCT
ftr-359	264	1	it	it	PRON
ftr-359	264	2	is	be	AUX
ftr-359	264	3	also	also	ADV
ftr-359	264	4	important	important	ADJ
ftr-359	264	5	to	to	PART
ftr-359	264	6	note	note	VERB
ftr-359	264	7	that	that	SCONJ
ftr-359	264	8	section	section	NOUN
ftr-359	264	9	7701(o)(2	7701(o)(2	NOUN
ftr-359	264	10	)	)	PUNCT
ftr-359	264	11	does	do	AUX
ftr-359	264	12	not	not	PART
ftr-359	264	13	provide	provide	VERB
ftr-359	264	14	an	an	DET
ftr-359	264	15	explicit	explicit	ADJ
ftr-359	264	16	return	return	NOUN
ftr-359	264	17	threshold	threshold	NOUN
ftr-359	264	18	,	,	PUNCT
ftr-359	264	19	and	and	CCONJ
ftr-359	264	20	in	in	ADP
ftr-359	264	21	this	this	DET
ftr-359	264	22	respect	respect	NOUN
ftr-359	264	23	the	the	DET
ftr-359	264	24	enacted	enact	VERB
ftr-359	264	25	version	version	NOUN
ftr-359	264	26	differs	differ	VERB
ftr-359	264	27	from	from	ADP
ftr-359	264	28	earlier	early	ADJ
ftr-359	264	29	proposals	proposal	NOUN
ftr-359	264	30	that	that	PRON
ftr-359	264	31	would	would	AUX
ftr-359	264	32	have	have	AUX
ftr-359	264	33	only	only	ADV
ftr-359	264	34	required	require	VERB
ftr-359	264	35	the	the	DET
ftr-359	264	36	reasonably	reasonably	ADV
ftr-359	264	37	expected	expected	ADJ
ftr-359	264	38	pre	pre	ADJ
ftr-359	264	39	-	-	ADJ
ftr-359	264	40	tax	tax	ADJ
ftr-359	264	41	profit	profit	NOUN
ftr-359	264	42	from	from	ADP
ftr-359	264	43	the	the	DET
ftr-359	264	44	transaction	transaction	NOUN
ftr-359	264	45	to	to	PART
ftr-359	264	46	exceed	exceed	VERB
ftr-359	264	47	a	a	DET
ftr-359	264	48	risk	risk	NOUN
ftr-359	264	49	-	-	PUNCT
ftr-359	264	50	free	free	ADJ
ftr-359	264	51	rate	rate	NOUN
ftr-359	264	52	of	of	ADP
ftr-359	264	53	return.57	return.57	PROPN
ftr-359	264	54	instead	instead	ADV
ftr-359	264	55	of	of	ADP
ftr-359	264	56	providing	provide	VERB
ftr-359	264	57	for	for	ADP
ftr-359	264	58	a	a	DET
ftr-359	264	59	safe	safe	ADJ
ftr-359	264	60	-	-	PUNCT
ftr-359	264	61	harbor	harbor	NOUN
ftr-359	264	62	profit	profit	NOUN
ftr-359	264	63	threshold	threshold	NOUN
ftr-359	264	64	,	,	PUNCT
ftr-359	264	65	new	new	ADJ
ftr-359	264	66	section	section	NOUN
ftr-359	264	67	7701(o)(2)(a	7701(o)(2)(a	NUM
ftr-359	264	68	)	)	PUNCT
ftr-359	264	69	requires	require	VERB
ftr-359	264	70	that	that	SCONJ
ftr-359	264	71	the	the	DET
ftr-359	264	72	expected	expected	ADJ
ftr-359	264	73	pre	pre	ADJ
ftr-359	264	74	-	-	ADJ
ftr-359	264	75	tax	tax	ADJ
ftr-359	264	76	profit	profit	NOUN
ftr-359	264	77	potential	potential	NOUN
ftr-359	264	78	must	must	AUX
ftr-359	264	79	be	be	AUX
ftr-359	264	80	substantial	substantial	ADJ
ftr-359	264	81	in	in	ADP
ftr-359	264	82	comparison	comparison	NOUN
ftr-359	264	83	to	to	ADP
ftr-359	264	84	the	the	DET
ftr-359	264	85	expected	expect	VERB
ftr-359	264	86	tax	tax	NOUN
ftr-359	264	87	benefits	benefit	NOUN
ftr-359	264	88	.	.	PUNCT
ftr-359	265	1	thus	thus	ADV
ftr-359	265	2	,	,	PUNCT
ftr-359	265	3	section	section	NOUN
ftr-359	265	4	7701(o	7701(o	NOUN
ftr-359	265	5	)	)	PUNCT
ftr-359	265	6	does	do	AUX
ftr-359	265	7	not	not	PART
ftr-359	265	8	simply	simply	ADV
ftr-359	265	9	allow	allow	VERB
ftr-359	265	10	a	a	DET
ftr-359	265	11	transaction	transaction	NOUN
ftr-359	265	12	to	to	PART
ftr-359	265	13	withstand	withstand	VERB
ftr-359	265	14	attack	attack	NOUN
ftr-359	265	15	even	even	ADV
ftr-359	265	16	though	though	SCONJ
ftr-359	265	17	it	it	PRON
ftr-359	265	18	has	have	VERB
ftr-359	265	19	business	business	NOUN
ftr-359	265	20	purpose	purpose	NOUN
ftr-359	265	21	or	or	CCONJ
ftr-359	265	22	some	some	DET
ftr-359	265	23	positive	positive	ADJ
ftr-359	265	24	profit	profit	NOUN
ftr-359	265	25	level	level	NOUN
ftr-359	265	26	.	.	PUNCT
ftr-359	266	1	instead	instead	ADV
ftr-359	266	2	,	,	PUNCT
ftr-359	266	3	the	the	DET
ftr-359	266	4	economic	economic	ADJ
ftr-359	266	5	consequences	consequence	NOUN
ftr-359	266	6	must	must	AUX
ftr-359	266	7	be	be	AUX
ftr-359	266	8	substantial	substantial	ADJ
ftr-359	266	9	in	in	ADP
ftr-359	266	10	comparison	comparison	NOUN
ftr-359	266	11	to	to	ADP
ftr-359	266	12	the	the	DET
ftr-359	266	13	tax	tax	NOUN
ftr-359	266	14	benefits	benefit	NOUN
ftr-359	266	15	being	be	AUX
ftr-359	266	16	created	create	VERB
ftr-359	266	17	.	.	PUNCT
ftr-359	267	1	this	this	DET
ftr-359	267	2	standard	standard	NOUN
ftr-359	267	3	requires	require	VERB
ftr-359	267	4	a	a	DET
ftr-359	267	5	weighing	weighing	NOUN
ftr-359	267	6	of	of	ADP
ftr-359	267	7	the	the	DET
ftr-359	267	8	relative	relative	ADJ
ftr-359	267	9	benefits	benefit	NOUN
ftr-359	267	10	of	of	ADP
ftr-359	267	11	a	a	DET
ftr-359	267	12	transaction	transaction	NOUN
ftr-359	267	13	,	,	PUNCT
ftr-359	267	14	and	and	CCONJ
ftr-359	267	15	as	as	SCONJ
ftr-359	267	16	such	such	DET
ftr-359	267	17	this	this	DET
ftr-359	267	18	comparative	comparative	ADJ
ftr-359	267	19	approach	approach	NOUN
ftr-359	267	20	causes	cause	VERB
ftr-359	267	21	the	the	DET
ftr-359	267	22	court	court	NOUN
ftr-359	267	23	to	to	PART
ftr-359	267	24	make	make	VERB
ftr-359	267	25	334	334	NUM
ftr-359	267	26	(	(	PUNCT
ftr-359	267	27	stating	state	VERB
ftr-359	267	28	that	that	SCONJ
ftr-359	267	29	foreign	foreign	ADJ
ftr-359	267	30	taxes	taxis	NOUN
ftr-359	267	31	should	should	AUX
ftr-359	267	32	be	be	AUX
ftr-359	267	33	treated	treat	VERB
ftr-359	267	34	as	as	ADP
ftr-359	267	35	an	an	DET
ftr-359	267	36	expense	expense	NOUN
ftr-359	267	37	for	for	ADP
ftr-359	267	38	purposes	purpose	NOUN
ftr-359	267	39	of	of	ADP
ftr-359	267	40	determining	determine	VERB
ftr-359	267	41	economic	economic	ADJ
ftr-359	267	42	profit	profit	NOUN
ftr-359	267	43	)	)	PUNCT
ftr-359	267	44	.	.	PUNCT
ftr-359	268	1	53	53	NUM
ftr-359	268	2	.	.	X
ftr-359	269	1	see	see	VERB
ftr-359	269	2	joint	joint	ADJ
ftr-359	269	3	comm	comm	NOUN
ftr-359	269	4	.	.	PUNCT
ftr-359	270	1	technical	technical	ADJ
ftr-359	270	2	explanation	explanation	PROPN
ftr-359	270	3	,	,	PUNCT
ftr-359	270	4	supra	supra	PROPN
ftr-359	270	5	note	note	NOUN
ftr-359	270	6	3	3	NUM
ftr-359	270	7	,	,	PUNCT
ftr-359	270	8	at	at	ADP
ftr-359	270	9	154	154	NUM
ftr-359	270	10	.	.	PUNCT
ftr-359	271	1	54	54	NUM
ftr-359	271	2	.	.	PUNCT
ftr-359	272	1	i	i	PRON
ftr-359	272	2	d.	d.	PROPN
ftr-359	272	3	55	55	NUM
ftr-359	272	4	.	.	PUNCT
ftr-359	273	1	consol	consol	NOUN
ftr-359	273	2	.	.	PUNCT
ftr-359	274	1	edison	edison	PROPN
ftr-359	274	2	co.	co.	PROPN
ftr-359	274	3	of	of	ADP
ftr-359	274	4	n.y	n.y	PROPN
ftr-359	274	5	.	.	PROPN
ftr-359	274	6	v.	v.	PROPN
ftr-359	274	7	united	united	PROPN
ftr-359	274	8	states	states	PROPN
ftr-359	274	9	,	,	PUNCT
ftr-359	274	10	90	90	NUM
ftr-359	274	11	fed	feed	VERB
ftr-359	274	12	.	.	PUNCT
ftr-359	275	1	cl	cl	NOUN
ftr-359	275	2	.	.	PUNCT
ftr-359	276	1	228	228	NUM
ftr-359	276	2	(	(	PUNCT
ftr-359	276	3	2009	2009	NUM
ftr-359	276	4	)	)	PUNCT
ftr-359	276	5	.	.	PUNCT
ftr-359	277	1	56	56	NUM
ftr-359	277	2	.	.	PUNCT
ftr-359	278	1	i	i	PRON
ftr-359	278	2	d.	d.	PROPN
ftr-359	278	3	at	at	ADP
ftr-359	278	4	328	328	NUM
ftr-359	278	5	-	-	SYM
ftr-359	278	6	29	29	NUM
ftr-359	278	7	.	.	PUNCT
ftr-359	279	1	57	57	NUM
ftr-359	279	2	.	.	PUNCT
ftr-359	280	1	see	see	VERB
ftr-359	280	2	,	,	PUNCT
ftr-359	280	3	e.g.	e.g.	ADV
ftr-359	280	4	,	,	PUNCT
ftr-359	280	5	h.r	h.r	PROPN
ftr-359	280	6	.	.	PROPN
ftr-359	280	7	2345	2345	NUM
ftr-359	280	8	,	,	PUNCT
ftr-359	280	9	110th	110th	ADJ
ftr-359	280	10	cong	cong	NOUN
ftr-359	280	11	,	,	PUNCT
ftr-359	280	12	1st	1st	ADJ
ftr-359	280	13	sess	sess	NOUN
ftr-359	280	14	.	.	PUNCT
ftr-359	281	1	(	(	PUNCT
ftr-359	281	2	2007	2007	NUM
ftr-359	281	3	)	)	PUNCT
ftr-359	281	4	;	;	PUNCT
ftr-359	281	5	h.r	h.r	PROPN
ftr-359	281	6	.	.	PROPN
ftr-359	281	7	2	2	NUM
ftr-359	281	8	,	,	PUNCT
ftr-359	281	9	108th	108th	ADJ
ftr-359	281	10	cong	cong	NOUN
ftr-359	281	11	.	.	PUNCT
ftr-359	281	12	,	,	PUNCT
ftr-359	281	13	1st	1st	ADJ
ftr-359	281	14	sess	sess	NOUN
ftr-359	281	15	.	.	PUNCT
ftr-359	282	1	(	(	PUNCT
ftr-359	282	2	2003	2003	NUM
ftr-359	282	3	)	)	PUNCT
ftr-359	283	1	;	;	PUNCT
ftr-359	283	2	see	see	VERB
ftr-359	283	3	also	also	ADV
ftr-359	283	4	joseph	joseph	PROPN
ftr-359	283	5	bankman	bankman	PROPN
ftr-359	283	6	,	,	PUNCT
ftr-359	283	7	articles	article	NOUN
ftr-359	283	8	and	and	CCONJ
ftr-359	283	9	essays	essay	NOUN
ftr-359	283	10	:	:	PUNCT
ftr-359	283	11	the	the	DET
ftr-359	283	12	economic	economic	ADJ
ftr-359	283	13	substance	substance	NOUN
ftr-359	283	14	doctrine	doctrine	NOUN
ftr-359	283	15	,	,	PUNCT
ftr-359	283	16	74	74	NUM
ftr-359	283	17	s.	s.	PROPN
ftr-359	283	18	cal	cal	PROPN
ftr-359	283	19	.	.	PUNCT
ftr-359	284	1	l.	l.	PROPN
ftr-359	284	2	rev	rev	PROPN
ftr-359	284	3	.	.	PROPN
ftr-359	284	4	5	5	NUM
ftr-359	284	5	,	,	PUNCT
ftr-359	284	6	23	23	NUM
ftr-359	284	7	-	-	SYM
ftr-359	284	8	26	26	NUM
ftr-359	284	9	(	(	PUNCT
ftr-359	284	10	2000	2000	NUM
ftr-359	284	11	)	)	PUNCT
ftr-359	284	12	(	(	PUNCT
ftr-359	284	13	discussing	discuss	VERB
ftr-359	284	14	various	various	ADJ
ftr-359	284	15	alternative	alternative	ADJ
ftr-359	284	16	approaches	approach	NOUN
ftr-359	284	17	that	that	PRON
ftr-359	284	18	could	could	AUX
ftr-359	284	19	have	have	AUX
ftr-359	284	20	been	be	AUX
ftr-359	284	21	adopted	adopt	VERB
ftr-359	284	22	)	)	PUNCT
ftr-359	284	23	.	.	PUNCT
ftr-359	285	1	426	426	NUM
ftr-359	285	2	florida	florida	PROPN
ftr-359	285	3	tax	tax	PROPN
ftr-359	285	4	review	review	NOUN
ftr-359	285	5	[	[	X
ftr-359	285	6	vol	vol	NOUN
ftr-359	285	7	.	.	PUNCT
ftr-359	286	1	10:6	10:6	NUM
ftr-359	286	2	an	an	DET
ftr-359	286	3	analysis	analysis	NOUN
ftr-359	286	4	of	of	ADP
ftr-359	286	5	the	the	DET
ftr-359	286	6	relative	relative	ADJ
ftr-359	286	7	tax	tax	NOUN
ftr-359	286	8	versus	versus	ADP
ftr-359	286	9	non	non	ADJ
ftr-359	286	10	-	-	ADJ
ftr-359	286	11	tax	tax	ADJ
ftr-359	286	12	motivations	motivation	NOUN
ftr-359	286	13	.	.	PUNCT
ftr-359	287	1	this	this	DET
ftr-359	287	2	comparative	comparative	ADJ
ftr-359	287	3	analysis	analysis	NOUN
ftr-359	287	4	appears	appear	VERB
ftr-359	287	5	to	to	PART
ftr-359	287	6	increase	increase	VERB
ftr-359	287	7	the	the	DET
ftr-359	287	8	required	required	ADJ
ftr-359	287	9	showing	showing	NOUN
ftr-359	287	10	on	on	ADP
ftr-359	287	11	the	the	DET
ftr-359	287	12	part	part	NOUN
ftr-359	287	13	of	of	ADP
ftr-359	287	14	the	the	DET
ftr-359	287	15	taxpayer	taxpayer	NOUN
ftr-359	287	16	of	of	ADP
ftr-359	287	17	the	the	DET
ftr-359	287	18	level	level	NOUN
ftr-359	287	19	of	of	ADP
ftr-359	287	20	non	non	ADJ
ftr-359	287	21	-	-	ADJ
ftr-359	287	22	tax	tax	ADJ
ftr-359	287	23	benefits	benefit	NOUN
ftr-359	287	24	beyond	beyond	ADP
ftr-359	287	25	what	what	PRON
ftr-359	287	26	has	have	AUX
ftr-359	287	27	generally	generally	ADV
ftr-359	287	28	been	be	AUX
ftr-359	287	29	required	require	VERB
ftr-359	287	30	under	under	ADP
ftr-359	287	31	existing	exist	VERB
ftr-359	287	32	case	case	NOUN
ftr-359	287	33	law.58	law.58	VERB
ftr-359	287	34	although	although	SCONJ
ftr-359	287	35	it	it	PRON
ftr-359	287	36	is	be	AUX
ftr-359	287	37	clear	clear	ADJ
ftr-359	287	38	that	that	SCONJ
ftr-359	287	39	new	new	ADJ
ftr-359	287	40	section	section	NOUN
ftr-359	287	41	7701(o	7701(o	NOUN
ftr-359	287	42	)	)	PUNCT
ftr-359	287	43	requires	require	VERB
ftr-359	287	44	taxpayers	taxpayer	NOUN
ftr-359	287	45	to	to	PART
ftr-359	287	46	demonstrate	demonstrate	VERB
ftr-359	287	47	a	a	DET
ftr-359	287	48	substantial	substantial	ADJ
ftr-359	287	49	economic	economic	ADJ
ftr-359	287	50	consequence	consequence	NOUN
ftr-359	287	51	for	for	ADP
ftr-359	287	52	a	a	DET
ftr-359	287	53	transaction	transaction	NOUN
ftr-359	287	54	,	,	PUNCT
ftr-359	287	55	the	the	DET
ftr-359	287	56	standard	standard	NOUN
ftr-359	287	57	set	set	VERB
ftr-359	287	58	forth	forth	ADP
ftr-359	287	59	in	in	ADP
ftr-359	287	60	section	section	NOUN
ftr-359	287	61	7701(o	7701(o	NUM
ftr-359	287	62	)	)	PUNCT
ftr-359	287	63	does	do	AUX
ftr-359	287	64	leave	leave	VERB
ftr-359	287	65	several	several	ADJ
ftr-359	287	66	unresolved	unresolved	ADJ
ftr-359	287	67	questions	question	NOUN
ftr-359	287	68	.	.	PUNCT
ftr-359	288	1	in	in	ADP
ftr-359	288	2	this	this	DET
ftr-359	288	3	regard	regard	NOUN
ftr-359	288	4	,	,	PUNCT
ftr-359	288	5	would	would	AUX
ftr-359	288	6	the	the	DET
ftr-359	288	7	net	net	ADJ
ftr-359	288	8	present	present	ADJ
ftr-359	288	9	value	value	NOUN
ftr-359	288	10	of	of	ADP
ftr-359	288	11	the	the	DET
ftr-359	288	12	reasonably	reasonably	ADV
ftr-359	288	13	expected	expect	VERB
ftr-359	288	14	potential	potential	ADJ
ftr-359	288	15	profit	profit	NOUN
ftr-359	288	16	be	be	AUX
ftr-359	288	17	“	"	PUNCT
ftr-359	288	18	substantial	substantial	ADJ
ftr-359	288	19	”	"	PUNCT
ftr-359	288	20	if	if	SCONJ
ftr-359	288	21	it	it	PRON
ftr-359	288	22	were	be	AUX
ftr-359	288	23	at	at	ADP
ftr-359	288	24	least	least	ADJ
ftr-359	288	25	equal	equal	ADJ
ftr-359	288	26	to	to	ADP
ftr-359	288	27	33	33	NUM
ftr-359	288	28	%	%	NOUN
ftr-359	288	29	of	of	ADP
ftr-359	288	30	the	the	DET
ftr-359	288	31	net	net	ADJ
ftr-359	288	32	present	present	ADJ
ftr-359	288	33	value	value	NOUN
ftr-359	288	34	of	of	ADP
ftr-359	288	35	the	the	DET
ftr-359	288	36	expected	expect	VERB
ftr-359	288	37	tax	tax	NOUN
ftr-359	288	38	benefits	benefit	NOUN
ftr-359	288	39	?	?	PUNCT
ftr-359	289	1	what	what	PRON
ftr-359	289	2	would	would	AUX
ftr-359	289	3	be	be	AUX
ftr-359	289	4	the	the	DET
ftr-359	289	5	result	result	NOUN
ftr-359	289	6	if	if	SCONJ
ftr-359	289	7	the	the	DET
ftr-359	289	8	reasonably	reasonably	ADV
ftr-359	289	9	expected	expect	VERB
ftr-359	289	10	net	net	ADJ
ftr-359	289	11	present	present	ADJ
ftr-359	289	12	value	value	NOUN
ftr-359	289	13	of	of	ADP
ftr-359	289	14	the	the	DET
ftr-359	289	15	potential	potential	ADJ
ftr-359	289	16	pre	pre	ADJ
ftr-359	289	17	-	-	ADJ
ftr-359	289	18	tax	tax	ADJ
ftr-359	289	19	profit	profit	NOUN
ftr-359	289	20	were	be	AUX
ftr-359	289	21	less	less	ADJ
ftr-359	289	22	than	than	ADP
ftr-359	289	23	33	33	NUM
ftr-359	289	24	%	%	NOUN
ftr-359	289	25	of	of	ADP
ftr-359	289	26	the	the	DET
ftr-359	289	27	expected	expect	VERB
ftr-359	289	28	tax	tax	NOUN
ftr-359	289	29	benefits	benefit	NOUN
ftr-359	289	30	but	but	CCONJ
ftr-359	289	31	more	more	ADJ
ftr-359	289	32	than	than	ADP
ftr-359	289	33	20	20	NUM
ftr-359	289	34	%	%	NOUN
ftr-359	289	35	of	of	ADP
ftr-359	289	36	the	the	DET
ftr-359	289	37	net	net	ADJ
ftr-359	289	38	present	present	ADJ
ftr-359	289	39	value	value	NOUN
ftr-359	289	40	of	of	ADP
ftr-359	289	41	the	the	DET
ftr-359	289	42	expected	expect	VERB
ftr-359	289	43	tax	tax	NOUN
ftr-359	289	44	benefits	benefit	NOUN
ftr-359	289	45	?	?	PUNCT
ftr-359	290	1	would	would	AUX
ftr-359	290	2	an	an	DET
ftr-359	290	3	economic	economic	ADJ
ftr-359	290	4	consequence	consequence	NOUN
ftr-359	290	5	of	of	ADP
ftr-359	290	6	this	this	DET
ftr-359	290	7	amount	amount	NOUN
ftr-359	290	8	be	be	AUX
ftr-359	290	9	“	"	PUNCT
ftr-359	290	10	substantial	substantial	ADJ
ftr-359	290	11	”	"	PUNCT
ftr-359	290	12	within	within	ADP
ftr-359	290	13	the	the	DET
ftr-359	290	14	meaning	meaning	NOUN
ftr-359	290	15	of	of	ADP
ftr-359	290	16	new	new	ADJ
ftr-359	290	17	section	section	NOUN
ftr-359	290	18	7701(o)(2	7701(o)(2	NOUN
ftr-359	290	19	)	)	PUNCT
ftr-359	290	20	?	?	PUNCT
ftr-359	291	1	suppose	suppose	VERB
ftr-359	291	2	a	a	DET
ftr-359	291	3	transaction	transaction	NOUN
ftr-359	291	4	showed	show	VERB
ftr-359	291	5	minimal	minimal	ADJ
ftr-359	291	6	non	non	ADJ
ftr-359	291	7	-	-	ADJ
ftr-359	291	8	tax	tax	ADJ
ftr-359	291	9	profitability	profitability	NOUN
ftr-359	291	10	but	but	CCONJ
ftr-359	291	11	did	do	AUX
ftr-359	291	12	create	create	VERB
ftr-359	291	13	several	several	ADJ
ftr-359	291	14	subjective	subjective	ADJ
ftr-359	291	15	economic	economic	ADJ
ftr-359	291	16	consequences	consequence	NOUN
ftr-359	291	17	to	to	ADP
ftr-359	291	18	the	the	DET
ftr-359	291	19	taxpayer	taxpayer	NOUN
ftr-359	291	20	.	.	PUNCT
ftr-359	292	1	would	would	AUX
ftr-359	292	2	the	the	DET
ftr-359	292	3	nontax	nontax	ADJ
ftr-359	292	4	economic	economic	ADJ
ftr-359	292	5	consequences	consequence	NOUN
ftr-359	292	6	in	in	ADP
ftr-359	292	7	this	this	DET
ftr-359	292	8	situation	situation	NOUN
ftr-359	292	9	be	be	AUX
ftr-359	292	10	“	"	PUNCT
ftr-359	292	11	substantial	substantial	ADJ
ftr-359	292	12	”	"	PUNCT
ftr-359	292	13	?	?	PUNCT
ftr-359	293	1	these	these	DET
ftr-359	293	2	questions	question	NOUN
ftr-359	293	3	are	be	AUX
ftr-359	293	4	left	leave	VERB
ftr-359	293	5	unresolved	unresolved	ADJ
ftr-359	293	6	,	,	PUNCT
ftr-359	293	7	but	but	CCONJ
ftr-359	293	8	the	the	DET
ftr-359	293	9	burden	burden	NOUN
ftr-359	293	10	is	be	AUX
ftr-359	293	11	clearly	clearly	ADV
ftr-359	293	12	on	on	ADP
ftr-359	293	13	the	the	DET
ftr-359	293	14	taxpayer	taxpayer	NOUN
ftr-359	293	15	to	to	PART
ftr-359	293	16	demonstrate	demonstrate	VERB
ftr-359	293	17	the	the	DET
ftr-359	293	18	substantial	substantial	ADJ
ftr-359	293	19	nature	nature	NOUN
ftr-359	293	20	of	of	ADP
ftr-359	293	21	the	the	DET
ftr-359	293	22	non	non	ADJ
ftr-359	293	23	-	-	ADJ
ftr-359	293	24	tax	tax	ADJ
ftr-359	293	25	benefits	benefit	NOUN
ftr-359	293	26	for	for	ADP
ftr-359	293	27	engaging	engage	VERB
ftr-359	293	28	in	in	ADP
ftr-359	293	29	a	a	DET
ftr-359	293	30	tax	tax	NOUN
ftr-359	293	31	preference	preference	NOUN
ftr-359	293	32	transaction	transaction	NOUN
ftr-359	293	33	.	.	PUNCT
ftr-359	294	1	as	as	ADP
ftr-359	294	2	two	two	NUM
ftr-359	294	3	concluding	concluding	NOUN
ftr-359	294	4	points	point	NOUN
ftr-359	294	5	,	,	PUNCT
ftr-359	294	6	it	it	PRON
ftr-359	294	7	is	be	AUX
ftr-359	294	8	important	important	ADJ
ftr-359	294	9	to	to	PART
ftr-359	294	10	note	note	VERB
ftr-359	294	11	that	that	SCONJ
ftr-359	294	12	new	new	ADJ
ftr-359	294	13	section	section	NOUN
ftr-359	294	14	7701(o)(5)(b	7701(o)(5)(b	NUM
ftr-359	294	15	)	)	PUNCT
ftr-359	294	16	specifically	specifically	ADV
ftr-359	294	17	provides	provide	VERB
ftr-359	294	18	that	that	SCONJ
ftr-359	294	19	the	the	DET
ftr-359	294	20	statutory	statutory	ADJ
ftr-359	294	21	modifications	modification	NOUN
ftr-359	294	22	and	and	CCONJ
ftr-359	294	23	clarifications	clarification	NOUN
ftr-359	294	24	apply	apply	VERB
ftr-359	294	25	to	to	ADP
ftr-359	294	26	an	an	DET
ftr-359	294	27	individual	individual	NOUN
ftr-359	294	28	only	only	ADV
ftr-359	294	29	with	with	ADP
ftr-359	294	30	respect	respect	NOUN
ftr-359	294	31	to	to	ADP
ftr-359	294	32	“	"	PUNCT
ftr-359	294	33	transactions	transaction	NOUN
ftr-359	294	34	entered	enter	VERB
ftr-359	294	35	into	into	ADP
ftr-359	294	36	in	in	ADP
ftr-359	294	37	connection	connection	NOUN
ftr-359	294	38	with	with	ADP
ftr-359	294	39	a	a	DET
ftr-359	294	40	trade	trade	NOUN
ftr-359	294	41	or	or	CCONJ
ftr-359	294	42	business	business	NOUN
ftr-359	294	43	or	or	CCONJ
ftr-359	294	44	an	an	DET
ftr-359	294	45	activity	activity	NOUN
ftr-359	294	46	engaged	engage	VERB
ftr-359	294	47	in	in	ADP
ftr-359	294	48	for	for	ADP
ftr-359	294	49	the	the	DET
ftr-359	294	50	production	production	NOUN
ftr-359	294	51	of	of	ADP
ftr-359	294	52	income	income	NOUN
ftr-359	294	53	.	.	PUNCT
ftr-359	294	54	”	"	PUNCT
ftr-359	295	1	finally	finally	ADV
ftr-359	295	2	,	,	PUNCT
ftr-359	295	3	the	the	DET
ftr-359	295	4	legislative	legislative	ADJ
ftr-359	295	5	history	history	NOUN
ftr-359	295	6	also	also	ADV
ftr-359	295	7	states	state	VERB
ftr-359	295	8	that	that	SCONJ
ftr-359	295	9	the	the	DET
ftr-359	295	10	codification	codification	NOUN
ftr-359	295	11	of	of	ADP
ftr-359	295	12	the	the	DET
ftr-359	295	13	economic	economic	ADJ
ftr-359	295	14	substance	substance	NOUN
ftr-359	295	15	doctrine	doctrine	NOUN
ftr-359	295	16	supplements	supplement	NOUN
ftr-359	295	17	existing	exist	VERB
ftr-359	295	18	judicial	judicial	ADJ
ftr-359	295	19	doctrines	doctrine	NOUN
ftr-359	295	20	but	but	CCONJ
ftr-359	295	21	does	do	AUX
ftr-359	295	22	not	not	PART
ftr-359	295	23	alter	alter	VERB
ftr-359	295	24	or	or	CCONJ
ftr-359	295	25	supplant	supplant	VERB
ftr-359	295	26	any	any	DET
ftr-359	295	27	other	other	ADJ
ftr-359	295	28	judicial	judicial	ADJ
ftr-359	295	29	interpretive	interpretive	ADJ
ftr-359	295	30	doctrines	doctrine	NOUN
ftr-359	295	31	such	such	ADJ
ftr-359	295	32	as	as	ADP
ftr-359	295	33	the	the	DET
ftr-359	295	34	business	business	NOUN
ftr-359	295	35	purpose	purpose	NOUN
ftr-359	295	36	,	,	PUNCT
ftr-359	295	37	substance	substance	NOUN
ftr-359	295	38	over	over	ADP
ftr-359	295	39	form	form	NOUN
ftr-359	295	40	,	,	PUNCT
ftr-359	295	41	and	and	CCONJ
ftr-359	295	42	step	step	VERB
ftr-359	295	43	58	58	NUM
ftr-359	295	44	.	.	PUNCT
ftr-359	296	1	see	see	VERB
ftr-359	296	2	tifd	tifd	PROPN
ftr-359	296	3	iii	iii	PROPN
ftr-359	296	4	-	-	PUNCT
ftr-359	296	5	e	e	PROPN
ftr-359	296	6	,	,	PUNCT
ftr-359	296	7	inc	inc	PROPN
ftr-359	296	8	.	.	PROPN
ftr-359	296	9	v.	v.	PROPN
ftr-359	296	10	united	united	PROPN
ftr-359	296	11	states	states	PROPN
ftr-359	296	12	,	,	PUNCT
ftr-359	296	13	342	342	NUM
ftr-359	296	14	f.	f.	PROPN
ftr-359	296	15	supp	supp	PROPN
ftr-359	296	16	.	.	PUNCT
ftr-359	297	1	2d	2d	PROPN
ftr-359	297	2	94	94	NUM
ftr-359	297	3	,	,	PUNCT
ftr-359	297	4	111	111	NUM
ftr-359	297	5	(	(	PUNCT
ftr-359	297	6	d.	d.	PROPN
ftr-359	297	7	conn	conn	PROPN
ftr-359	297	8	.	.	PROPN
ftr-359	297	9	2004	2004	NUM
ftr-359	297	10	)	)	PUNCT
ftr-359	298	1	(	(	PUNCT
ftr-359	298	2	stating	state	VERB
ftr-359	298	3	that	that	SCONJ
ftr-359	298	4	“	"	PUNCT
ftr-359	298	5	[	[	X
ftr-359	298	6	i]n	i]n	VERB
ftr-359	298	7	evaluating	evaluate	VERB
ftr-359	298	8	the	the	DET
ftr-359	298	9	economic	economic	ADJ
ftr-359	298	10	substance	substance	NOUN
ftr-359	298	11	of	of	ADP
ftr-359	298	12	a	a	DET
ftr-359	298	13	transaction	transaction	NOUN
ftr-359	298	14	,	,	PUNCT
ftr-359	298	15	courts	court	NOUN
ftr-359	298	16	are	be	AUX
ftr-359	298	17	cautioned	caution	VERB
ftr-359	298	18	to	to	PART
ftr-359	298	19	give	give	VERB
ftr-359	298	20	more	more	ADJ
ftr-359	298	21	weight	weight	NOUN
ftr-359	298	22	to	to	ADP
ftr-359	298	23	objective	objective	ADJ
ftr-359	298	24	facts	fact	NOUN
ftr-359	298	25	than	than	ADP
ftr-359	298	26	self	self	NOUN
ftr-359	298	27	-	-	PUNCT
ftr-359	298	28	serving	serve	VERB
ftr-359	298	29	testimony	testimony	NOUN
ftr-359	298	30	,	,	PUNCT
ftr-359	298	31	”	"	PUNCT
ftr-359	298	32	and	and	CCONJ
ftr-359	298	33	holding	hold	VERB
ftr-359	298	34	for	for	ADP
ftr-359	298	35	the	the	DET
ftr-359	298	36	government	government	NOUN
ftr-359	298	37	,	,	PUNCT
ftr-359	298	38	but	but	CCONJ
ftr-359	298	39	the	the	DET
ftr-359	298	40	analysis	analysis	NOUN
ftr-359	298	41	involved	involve	VERB
ftr-359	298	42	a	a	DET
ftr-359	298	43	transaction	transaction	NOUN
ftr-359	298	44	that	that	PRON
ftr-359	298	45	possessed	possess	VERB
ftr-359	298	46	extremely	extremely	ADV
ftr-359	298	47	minor	minor	ADJ
ftr-359	298	48	economic	economic	ADJ
ftr-359	298	49	consequences	consequence	NOUN
ftr-359	298	50	)	)	PUNCT
ftr-359	298	51	,	,	PUNCT
ftr-359	298	52	rev’d	rev’d	NOUN
ftr-359	298	53	and	and	CCONJ
ftr-359	298	54	remanded	remand	VERB
ftr-359	298	55	,	,	PUNCT
ftr-359	298	56	459	459	NUM
ftr-359	298	57	f.3d	f.3d	NUM
ftr-359	298	58	220	220	NUM
ftr-359	298	59	(	(	PUNCT
ftr-359	298	60	2nd	2nd	ADJ
ftr-359	298	61	cir	cir	NOUN
ftr-359	298	62	.	.	PUNCT
ftr-359	298	63	2006	2006	NUM
ftr-359	298	64	)	)	PUNCT
ftr-359	298	65	;	;	PUNCT
ftr-359	298	66	dep’t	dep’t	NOUN
ftr-359	298	67	of	of	ADP
ftr-359	298	68	treasury	treasury	PROPN
ftr-359	298	69	,	,	PUNCT
ftr-359	298	70	supra	supra	PROPN
ftr-359	298	71	note	note	NOUN
ftr-359	298	72	4	4	NUM
ftr-359	298	73	,	,	PUNCT
ftr-359	298	74	at	at	ADP
ftr-359	298	75	97	97	NUM
ftr-359	298	76	(	(	PUNCT
ftr-359	298	77	stating	state	VERB
ftr-359	298	78	that	that	SCONJ
ftr-359	298	79	the	the	DET
ftr-359	298	80	administration	administration	NOUN
ftr-359	298	81	’s	’s	PART
ftr-359	298	82	proposal	proposal	NOUN
ftr-359	298	83	for	for	ADP
ftr-359	298	84	codifying	codify	VERB
ftr-359	298	85	the	the	DET
ftr-359	298	86	economic	economic	ADJ
ftr-359	298	87	substance	substance	NOUN
ftr-359	298	88	doctrine	doctrine	NOUN
ftr-359	298	89	“	"	PUNCT
ftr-359	298	90	does	do	AUX
ftr-359	298	91	not	not	PART
ftr-359	298	92	look	look	VERB
ftr-359	298	93	to	to	PART
ftr-359	298	94	motive	motive	VERB
ftr-359	298	95	or	or	CCONJ
ftr-359	298	96	business	business	NOUN
ftr-359	298	97	purpose	purpose	NOUN
ftr-359	298	98	,	,	PUNCT
ftr-359	298	99	as	as	SCONJ
ftr-359	298	100	these	these	DET
ftr-359	298	101	concepts	concept	NOUN
ftr-359	298	102	are	be	AUX
ftr-359	298	103	viewed	view	VERB
ftr-359	298	104	as	as	ADP
ftr-359	298	105	subjective	subjective	ADJ
ftr-359	298	106	and	and	CCONJ
ftr-359	298	107	potentially	potentially	ADV
ftr-359	298	108	subject	subject	ADJ
ftr-359	298	109	to	to	ADP
ftr-359	298	110	taxpayer	taxpayer	NOUN
ftr-359	298	111	manipulation	manipulation	NOUN
ftr-359	298	112	.	.	PUNCT
ftr-359	298	113	”	"	PUNCT
ftr-359	298	114	)	)	PUNCT
ftr-359	298	115	;	;	PUNCT
ftr-359	298	116	bankman	bankman	NOUN
ftr-359	298	117	,	,	PUNCT
ftr-359	298	118	supra	supra	PROPN
ftr-359	298	119	note	note	PROPN
ftr-359	298	120	56	56	NUM
ftr-359	298	121	,	,	PUNCT
ftr-359	298	122	at	at	ADP
ftr-359	298	123	27	27	NUM
ftr-359	298	124	-	-	SYM
ftr-359	298	125	28	28	NUM
ftr-359	298	126	(	(	PUNCT
ftr-359	298	127	“	"	PUNCT
ftr-359	298	128	[	[	X
ftr-359	298	129	a	a	X
ftr-359	298	130	]	]	X
ftr-359	298	131	primary	primary	ADJ
ftr-359	298	132	criticism	criticism	NOUN
ftr-359	298	133	of	of	ADP
ftr-359	298	134	the	the	DET
ftr-359	298	135	business	business	NOUN
ftr-359	298	136	purpose	purpose	NOUN
ftr-359	298	137	test	test	NOUN
ftr-359	298	138	is	be	AUX
ftr-359	298	139	that	that	SCONJ
ftr-359	298	140	it	it	PRON
ftr-359	298	141	leads	lead	VERB
ftr-359	298	142	to	to	ADP
ftr-359	298	143	the	the	DET
ftr-359	298	144	creation	creation	NOUN
ftr-359	298	145	of	of	ADP
ftr-359	298	146	false	false	ADJ
ftr-359	298	147	or	or	CCONJ
ftr-359	298	148	misleading	misleading	ADJ
ftr-359	298	149	documents	document	NOUN
ftr-359	298	150	that	that	PRON
ftr-359	298	151	evidence	evidence	NOUN
ftr-359	298	152	nontax	nontax	NOUN
ftr-359	298	153	motives	motive	VERB
ftr-359	298	154	.	.	PUNCT
ftr-359	298	155	”	"	PUNCT
ftr-359	298	156	)	)	PUNCT
ftr-359	298	157	;	;	PUNCT
ftr-359	298	158	hariton	hariton	NOUN
ftr-359	298	159	,	,	PUNCT
ftr-359	298	160	economic	economic	ADJ
ftr-359	298	161	substance	substance	NOUN
ftr-359	298	162	,	,	PUNCT
ftr-359	299	1	supra	supra	PROPN
ftr-359	299	2	note	note	PROPN
ftr-359	299	3	45	45	NUM
ftr-359	299	4	,	,	PUNCT
ftr-359	299	5	at	at	ADP
ftr-359	299	6	53	53	NUM
ftr-359	299	7	-	-	SYM
ftr-359	299	8	54	54	NUM
ftr-359	299	9	;	;	PUNCT
ftr-359	299	10	yoram	yoram	PROPN
ftr-359	299	11	keinan	keinan	PROPN
ftr-359	299	12	,	,	PUNCT
ftr-359	299	13	the	the	DET
ftr-359	299	14	many	many	ADJ
ftr-359	299	15	faces	face	NOUN
ftr-359	299	16	of	of	ADP
ftr-359	299	17	the	the	DET
ftr-359	299	18	economic	economic	ADJ
ftr-359	299	19	substance	substance	NOUN
ftr-359	299	20	’s	’s	PART
ftr-359	299	21	two	two	NUM
ftr-359	299	22	-	-	PUNCT
ftr-359	299	23	prong	prong	NOUN
ftr-359	299	24	test	test	NOUN
ftr-359	299	25	:	:	PUNCT
ftr-359	299	26	time	time	NOUN
ftr-359	299	27	for	for	ADP
ftr-359	299	28	reconciliation	reconciliation	NOUN
ftr-359	299	29	?	?	PUNCT
ftr-359	300	1	1	1	NUM
ftr-359	300	2	n.y.u	n.y.u	NOUN
ftr-359	300	3	.	.	PUNCT
ftr-359	301	1	j.l	j.l	PROPN
ftr-359	301	2	.	.	PROPN
ftr-359	301	3	&	&	CCONJ
ftr-359	301	4	bus	bus	PROPN
ftr-359	301	5	.	.	PUNCT
ftr-359	301	6	371	371	NUM
ftr-359	301	7	,	,	PUNCT
ftr-359	301	8	400	400	NUM
ftr-359	301	9	(	(	PUNCT
ftr-359	301	10	2005	2005	NUM
ftr-359	301	11	)	)	PUNCT
ftr-359	302	1	(	(	PUNCT
ftr-359	302	2	discussing	discuss	VERB
ftr-359	302	3	the	the	DET
ftr-359	302	4	overly	overly	ADV
ftr-359	302	5	subjective	subjective	ADJ
ftr-359	302	6	nature	nature	NOUN
ftr-359	302	7	of	of	ADP
ftr-359	302	8	business	business	NOUN
ftr-359	302	9	purpose	purpose	NOUN
ftr-359	302	10	and	and	CCONJ
ftr-359	302	11	the	the	DET
ftr-359	302	12	resulting	result	VERB
ftr-359	302	13	uncertainty	uncertainty	NOUN
ftr-359	302	14	and	and	CCONJ
ftr-359	302	15	uncertain	uncertain	ADJ
ftr-359	302	16	for	for	ADP
ftr-359	302	17	tax	tax	NOUN
ftr-359	302	18	shelter	shelter	NOUN
ftr-359	302	19	analysis	analysis	NOUN
ftr-359	302	20	)	)	PUNCT
ftr-359	302	21	.	.	PUNCT
ftr-359	303	1	2010	2010	NUM
ftr-359	303	2	]	]	X
ftr-359	303	3	economic	economic	ADJ
ftr-359	303	4	substance	substance	NOUN
ftr-359	303	5	doctrine	doctrine	NOUN
ftr-359	303	6	427	427	NUM
ftr-359	303	7	transaction	transaction	NOUN
ftr-359	303	8	doctrines.59	doctrines.59	VERB
ftr-359	303	9	thus	thus	ADV
ftr-359	303	10	,	,	PUNCT
ftr-359	303	11	one	one	PRON
ftr-359	303	12	would	would	AUX
ftr-359	303	13	expect	expect	VERB
ftr-359	303	14	that	that	SCONJ
ftr-359	303	15	the	the	DET
ftr-359	303	16	step	step	NOUN
ftr-359	303	17	transaction	transaction	NOUN
ftr-359	303	18	doctrine	doctrine	NOUN
ftr-359	303	19	’s	’s	PART
ftr-359	303	20	various	various	ADJ
ftr-359	303	21	“	"	PUNCT
ftr-359	303	22	formulations,”60	formulations,”60	NUM
ftr-359	303	23	including	include	VERB
ftr-359	303	24	the	the	DET
ftr-359	303	25	end	end	NOUN
ftr-359	303	26	result	result	NOUN
ftr-359	303	27	test,61	test,61	NOUN
ftr-359	303	28	remain	remain	VERB
ftr-359	303	29	as	as	ADP
ftr-359	303	30	an	an	DET
ftr-359	303	31	independent	independent	ADJ
ftr-359	303	32	inquiry	inquiry	NOUN
ftr-359	303	33	for	for	ADP
ftr-359	303	34	the	the	DET
ftr-359	303	35	courts	court	NOUN
ftr-359	303	36	.	.	PUNCT
ftr-359	304	1	furthermore	furthermore	ADV
ftr-359	304	2	,	,	PUNCT
ftr-359	304	3	the	the	DET
ftr-359	304	4	expressed	express	VERB
ftr-359	304	5	endorsement	endorsement	NOUN
ftr-359	304	6	of	of	ADP
ftr-359	304	7	these	these	DET
ftr-359	304	8	judicial	judicial	ADJ
ftr-359	304	9	doctrines	doctrine	NOUN
ftr-359	304	10	in	in	ADP
ftr-359	304	11	the	the	DET
ftr-359	304	12	legislative	legislative	ADJ
ftr-359	304	13	history	history	NOUN
ftr-359	304	14	to	to	AUX
ftr-359	304	15	section	section	NOUN
ftr-359	304	16	7701(o	7701(o	NUM
ftr-359	304	17	)	)	PUNCT
ftr-359	304	18	is	be	AUX
ftr-359	304	19	likely	likely	ADJ
ftr-359	304	20	to	to	PART
ftr-359	304	21	further	far	ADV
ftr-359	304	22	embolden	embolden	VERB
ftr-359	304	23	the	the	DET
ftr-359	304	24	courts	court	NOUN
ftr-359	304	25	to	to	PART
ftr-359	304	26	further	far	ADV
ftr-359	304	27	develop	develop	VERB
ftr-359	304	28	these	these	DET
ftr-359	304	29	judicial	judicial	ADJ
ftr-359	304	30	doctrines	doctrine	NOUN
ftr-359	304	31	given	give	VERB
ftr-359	304	32	that	that	SCONJ
ftr-359	304	33	the	the	DET
ftr-359	304	34	courts	court	NOUN
ftr-359	304	35	now	now	ADV
ftr-359	304	36	have	have	AUX
ftr-359	304	37	expressed	express	VERB
ftr-359	304	38	congressional	congressional	ADJ
ftr-359	304	39	endorsement	endorsement	NOUN
ftr-359	304	40	of	of	ADP
ftr-359	304	41	these	these	DET
ftr-359	304	42	judicial	judicial	ADJ
ftr-359	304	43	doctrines	doctrine	NOUN
ftr-359	304	44	.	.	PUNCT
ftr-359	305	1	b.	b.	PROPN
ftr-359	305	2	new	new	ADJ
ftr-359	305	3	penalty	penalty	NOUN
ftr-359	305	4	regime	regime	NOUN
ftr-359	305	5	under	under	ADP
ftr-359	305	6	section	section	NOUN
ftr-359	305	7	6662(b)(6	6662(b)(6	NUM
ftr-359	305	8	)	)	PUNCT
ftr-359	305	9	and	and	CCONJ
ftr-359	305	10	section	section	NOUN
ftr-359	305	11	6664(c)(2	6664(c)(2	NOUN
ftr-359	305	12	)	)	PUNCT
ftr-359	305	13	new	new	ADJ
ftr-359	305	14	section	section	NOUN
ftr-359	305	15	6662(b)(6	6662(b)(6	NUM
ftr-359	305	16	)	)	PUNCT
ftr-359	305	17	,	,	PUNCT
ftr-359	305	18	in	in	ADP
ftr-359	305	19	conjunction	conjunction	NOUN
ftr-359	305	20	with	with	ADP
ftr-359	305	21	new	new	ADJ
ftr-359	305	22	section	section	NOUN
ftr-359	305	23	6664(c)(2	6664(c)(2	NOUN
ftr-359	305	24	)	)	PUNCT
ftr-359	305	25	,	,	PUNCT
ftr-359	305	26	imposes	impose	VERB
ftr-359	305	27	a	a	DET
ftr-359	305	28	strict	strict	ADJ
ftr-359	305	29	liability	liability	NOUN
ftr-359	305	30	20	20	NUM
ftr-359	305	31	percent	percent	NOUN
ftr-359	305	32	penalty	penalty	NOUN
ftr-359	305	33	for	for	ADP
ftr-359	305	34	an	an	DET
ftr-359	305	35	underpayment	underpayment	ADJ
ftr-359	305	36	attributable	attributable	ADJ
ftr-359	305	37	to	to	ADP
ftr-359	305	38	any	any	DET
ftr-359	305	39	disallowance	disallowance	NOUN
ftr-359	305	40	of	of	ADP
ftr-359	305	41	claimed	claim	VERB
ftr-359	305	42	tax	tax	NOUN
ftr-359	305	43	benefits	benefit	NOUN
ftr-359	305	44	by	by	ADP
ftr-359	305	45	reason	reason	NOUN
ftr-359	305	46	of	of	ADP
ftr-359	305	47	a	a	DET
ftr-359	305	48	transaction	transaction	NOUN
ftr-359	305	49	lacking	lack	VERB
ftr-359	305	50	economic	economic	ADJ
ftr-359	305	51	substance	substance	NOUN
ftr-359	305	52	.	.	PUNCT
ftr-359	306	1	the	the	DET
ftr-359	306	2	penalty	penalty	NOUN
ftr-359	306	3	is	be	AUX
ftr-359	306	4	increased	increase	VERB
ftr-359	306	5	to	to	ADP
ftr-359	306	6	40	40	NUM
ftr-359	306	7	percent	percent	NOUN
ftr-359	306	8	if	if	SCONJ
ftr-359	306	9	the	the	DET
ftr-359	306	10	taxpayer	taxpayer	NOUN
ftr-359	306	11	did	do	AUX
ftr-359	306	12	not	not	PART
ftr-359	306	13	adequately	adequately	ADV
ftr-359	306	14	disclose	disclose	VERB
ftr-359	306	15	the	the	DET
ftr-359	306	16	relevant	relevant	ADJ
ftr-359	306	17	facts	fact	NOUN
ftr-359	306	18	on	on	ADP
ftr-359	306	19	the	the	DET
ftr-359	306	20	original	original	ADJ
ftr-359	306	21	return	return	NOUN
ftr-359	306	22	or	or	CCONJ
ftr-359	306	23	an	an	DET
ftr-359	306	24	amended	amend	VERB
ftr-359	306	25	return	return	NOUN
ftr-359	306	26	filed	file	VERB
ftr-359	306	27	before	before	SCONJ
ftr-359	306	28	the	the	DET
ftr-359	306	29	taxpayer	taxpayer	NOUN
ftr-359	306	30	was	be	AUX
ftr-359	306	31	contacted	contact	VERB
ftr-359	306	32	for	for	ADP
ftr-359	306	33	audit.62	audit.62	NOUN
ftr-359	306	34	one	one	PRON
ftr-359	306	35	would	would	AUX
ftr-359	306	36	expect	expect	VERB
ftr-359	306	37	that	that	SCONJ
ftr-359	306	38	the	the	DET
ftr-359	306	39	enhanced	enhanced	ADJ
ftr-359	306	40	penalty	penalty	NOUN
ftr-359	306	41	provided	provide	VERB
ftr-359	306	42	in	in	ADP
ftr-359	306	43	section	section	NOUN
ftr-359	306	44	6662(i	6662(i	NOUN
ftr-359	306	45	)	)	PUNCT
ftr-359	306	46	for	for	ADP
ftr-359	306	47	undisclosed	undisclosed	ADJ
ftr-359	306	48	positions	position	NOUN
ftr-359	306	49	will	will	AUX
ftr-359	306	50	be	be	AUX
ftr-359	306	51	the	the	DET
ftr-359	306	52	subject	subject	NOUN
ftr-359	306	53	of	of	ADP
ftr-359	306	54	significant	significant	ADJ
ftr-359	306	55	future	future	ADJ
ftr-359	306	56	discussion	discussion	NOUN
ftr-359	306	57	among	among	ADP
ftr-359	306	58	tax	tax	NOUN
ftr-359	306	59	professionals	professional	NOUN
ftr-359	306	60	and	and	CCONJ
ftr-359	306	61	taxpayers	taxpayer	NOUN
ftr-359	306	62	because	because	SCONJ
ftr-359	306	63	there	there	PRON
ftr-359	306	64	is	be	VERB
ftr-359	306	65	an	an	DET
ftr-359	306	66	inherent	inherent	ADJ
ftr-359	306	67	tension	tension	NOUN
ftr-359	306	68	between	between	ADP
ftr-359	306	69	the	the	DET
ftr-359	306	70	need	need	NOUN
ftr-359	306	71	to	to	PART
ftr-359	306	72	“	"	PUNCT
ftr-359	306	73	disclose	disclose	VERB
ftr-359	306	74	just	just	ADV
ftr-359	306	75	enough	enough	ADV
ftr-359	306	76	”	"	PUNCT
ftr-359	306	77	about	about	ADP
ftr-359	306	78	a	a	DET
ftr-359	306	79	transaction	transaction	NOUN
ftr-359	306	80	in	in	ADP
ftr-359	306	81	order	order	NOUN
ftr-359	306	82	to	to	PART
ftr-359	306	83	meet	meet	VERB
ftr-359	306	84	the	the	DET
ftr-359	306	85	requirements	requirement	NOUN
ftr-359	306	86	of	of	ADP
ftr-359	306	87	section	section	NOUN
ftr-359	306	88	6662(i	6662(i	NOUN
ftr-359	306	89	)	)	PUNCT
ftr-359	306	90	while	while	SCONJ
ftr-359	306	91	at	at	ADP
ftr-359	306	92	the	the	DET
ftr-359	306	93	same	same	ADJ
ftr-359	306	94	time	time	NOUN
ftr-359	306	95	taxpayers	taxpayer	NOUN
ftr-359	306	96	will	will	AUX
ftr-359	306	97	be	be	AUX
ftr-359	306	98	motivated	motivate	VERB
ftr-359	306	99	to	to	PART
ftr-359	306	100	“	"	PUNCT
ftr-359	306	101	not	not	PART
ftr-359	306	102	disclose	disclose	VERB
ftr-359	306	103	too	too	ADV
ftr-359	306	104	much	much	ADJ
ftr-359	306	105	.	.	PUNCT
ftr-359	306	106	”	"	PUNCT
ftr-359	307	1	as	as	SCONJ
ftr-359	307	2	this	this	PRON
ftr-359	307	3	gets	get	AUX
ftr-359	307	4	sorted	sort	VERB
ftr-359	307	5	out	out	ADP
ftr-359	307	6	in	in	ADP
ftr-359	307	7	practice	practice	NOUN
ftr-359	307	8	,	,	PUNCT
ftr-359	307	9	one	one	PRON
ftr-359	307	10	would	would	AUX
ftr-359	307	11	expect	expect	VERB
ftr-359	307	12	that	that	SCONJ
ftr-359	307	13	the	the	DET
ftr-359	307	14	courts	court	NOUN
ftr-359	307	15	will	will	AUX
ftr-359	307	16	look	look	VERB
ftr-359	307	17	to	to	ADP
ftr-359	307	18	the	the	DET
ftr-359	307	19	underlying	underlie	VERB
ftr-359	307	20	policy	policy	NOUN
ftr-359	307	21	behind	behind	ADP
ftr-359	307	22	section	section	NOUN
ftr-359	307	23	6662(i	6662(i	NOUN
ftr-359	307	24	)	)	PUNCT
ftr-359	307	25	and	and	CCONJ
ftr-359	307	26	will	will	AUX
ftr-359	307	27	accept	accept	VERB
ftr-359	307	28	a	a	DET
ftr-359	307	29	taxpayer	taxpayer	NOUN
ftr-359	307	30	’s	’s	PART
ftr-359	307	31	disclosure	disclosure	NOUN
ftr-359	307	32	as	as	ADP
ftr-359	307	33	being	be	AUX
ftr-359	307	34	sufficient	sufficient	ADJ
ftr-359	307	35	only	only	ADV
ftr-359	307	36	when	when	SCONJ
ftr-359	307	37	the	the	DET
ftr-359	307	38	disclosure	disclosure	NOUN
ftr-359	307	39	in	in	ADP
ftr-359	307	40	fact	fact	NOUN
ftr-359	307	41	reasonably	reasonably	ADV
ftr-359	307	42	provides	provide	VERB
ftr-359	307	43	sufficient	sufficient	ADJ
ftr-359	307	44	information	information	NOUN
ftr-359	307	45	to	to	ADP
ftr-359	307	46	the	the	DET
ftr-359	307	47	irs	irs	PROPN
ftr-359	307	48	to	to	PART
ftr-359	307	49	identify	identify	VERB
ftr-359	307	50	the	the	DET
ftr-359	307	51	specific	specific	ADJ
ftr-359	307	52	aspects	aspect	NOUN
ftr-359	307	53	of	of	ADP
ftr-359	307	54	the	the	DET
ftr-359	307	55	transaction	transaction	NOUN
ftr-359	307	56	that	that	PRON
ftr-359	307	57	give	give	VERB
ftr-359	307	58	rise	rise	NOUN
ftr-359	307	59	to	to	ADP
ftr-359	307	60	section	section	NOUN
ftr-359	307	61	7701(o	7701(o	NUM
ftr-359	307	62	)	)	PUNCT
ftr-359	307	63	concerns	concern	NOUN
ftr-359	307	64	.	.	PUNCT
ftr-359	308	1	because	because	SCONJ
ftr-359	308	2	a	a	DET
ftr-359	308	3	“	"	PUNCT
ftr-359	308	4	reasonable	reasonable	ADJ
ftr-359	308	5	cause	cause	NOUN
ftr-359	308	6	”	"	PUNCT
ftr-359	308	7	exception	exception	NOUN
ftr-359	308	8	to	to	ADP
ftr-359	308	9	section	section	NOUN
ftr-359	308	10	6664(c	6664(c	PROPN
ftr-359	308	11	)	)	PUNCT
ftr-359	308	12	is	be	AUX
ftr-359	308	13	unavailable	unavailable	ADJ
ftr-359	308	14	,	,	PUNCT
ftr-359	308	15	outside	outside	ADV
ftr-359	308	16	(	(	PUNCT
ftr-359	308	17	or	or	CCONJ
ftr-359	308	18	in	in	ADP
ftr-359	308	19	-	-	PUNCT
ftr-359	308	20	house	house	NOUN
ftr-359	308	21	)	)	PUNCT
ftr-359	308	22	analysis	analysis	NOUN
ftr-359	308	23	and	and	CCONJ
ftr-359	308	24	opinions	opinion	NOUN
ftr-359	308	25	of	of	ADP
ftr-359	308	26	counsel	counsel	NOUN
ftr-359	308	27	or	or	CCONJ
ftr-359	308	28	other	other	ADJ
ftr-359	308	29	tax	tax	NOUN
ftr-359	308	30	advisors	advisor	NOUN
ftr-359	308	31	will	will	AUX
ftr-359	308	32	not	not	PART
ftr-359	308	33	insulate	insulate	VERB
ftr-359	308	34	a	a	DET
ftr-359	308	35	taxpayer	taxpayer	NOUN
ftr-359	308	36	from	from	ADP
ftr-359	308	37	the	the	DET
ftr-359	308	38	penalty	penalty	NOUN
ftr-359	308	39	if	if	SCONJ
ftr-359	308	40	a	a	DET
ftr-359	308	41	transaction	transaction	NOUN
ftr-359	308	42	is	be	AUX
ftr-359	308	43	found	find	VERB
ftr-359	308	44	to	to	PART
ftr-359	308	45	lack	lack	VERB
ftr-359	308	46	economic	economic	ADJ
ftr-359	308	47	substance	substance	NOUN
ftr-359	308	48	.	.	PUNCT
ftr-359	309	1	likewise	likewise	ADV
ftr-359	309	2	,	,	PUNCT
ftr-359	309	3	new	new	ADJ
ftr-359	309	4	section	section	NOUN
ftr-359	309	5	6664(d)(2	6664(d)(2	NUM
ftr-359	309	6	)	)	PUNCT
ftr-359	309	7	precludes	preclude	VERB
ftr-359	309	8	a	a	DET
ftr-359	309	9	reasonable	reasonable	ADJ
ftr-359	309	10	cause	cause	NOUN
ftr-359	309	11	defense	defense	NOUN
ftr-359	309	12	to	to	ADP
ftr-359	309	13	imposition	imposition	NOUN
ftr-359	309	14	of	of	ADP
ftr-359	309	15	the	the	DET
ftr-359	309	16	section	section	NOUN
ftr-359	309	17	6662a	6662a	NUM
ftr-359	309	18	reportable	reportable	ADJ
ftr-359	309	19	transaction	transaction	NOUN
ftr-359	309	20	understatement	understatement	NOUN
ftr-359	309	21	penalty	penalty	NOUN
ftr-359	309	22	for	for	ADP
ftr-359	309	23	a	a	DET
ftr-359	309	24	transaction	transaction	NOUN
ftr-359	309	25	that	that	PRON
ftr-359	309	26	lacks	lack	VERB
ftr-359	309	27	59	59	NUM
ftr-359	309	28	.	.	PUNCT
ftr-359	309	29	joint	joint	ADJ
ftr-359	309	30	comm	comm	NOUN
ftr-359	309	31	.	.	PUNCT
ftr-359	310	1	technical	technical	ADJ
ftr-359	310	2	explanation	explanation	PROPN
ftr-359	310	3	,	,	PUNCT
ftr-359	310	4	supra	supra	PROPN
ftr-359	310	5	note	note	NOUN
ftr-359	310	6	3	3	NUM
ftr-359	310	7	,	,	PUNCT
ftr-359	310	8	at	at	ADP
ftr-359	310	9	155	155	NUM
ftr-359	310	10	.	.	PUNCT
ftr-359	310	11	60	60	NUM
ftr-359	310	12	.	.	PUNCT
ftr-359	311	1	see	see	VERB
ftr-359	311	2	penrod	penrod	PROPN
ftr-359	311	3	v.	v.	PROPN
ftr-359	311	4	commissioner	commissioner	PROPN
ftr-359	311	5	,	,	PUNCT
ftr-359	311	6	88	88	NUM
ftr-359	311	7	t.c	t.c	PROPN
ftr-359	311	8	.	.	PROPN
ftr-359	311	9	1415	1415	NUM
ftr-359	311	10	,	,	PUNCT
ftr-359	311	11	1433	1433	NUM
ftr-359	311	12	(	(	PUNCT
ftr-359	311	13	1987	1987	NUM
ftr-359	311	14	)	)	PUNCT
ftr-359	311	15	.	.	PUNCT
ftr-359	312	1	61	61	NUM
ftr-359	312	2	.	.	PUNCT
ftr-359	313	1	the	the	DET
ftr-359	313	2	most	most	ADV
ftr-359	313	3	expansive	expansive	ADJ
ftr-359	313	4	formulation	formulation	NOUN
ftr-359	313	5	of	of	ADP
ftr-359	313	6	the	the	DET
ftr-359	313	7	step	step	NOUN
ftr-359	313	8	transaction	transaction	NOUN
ftr-359	313	9	doctrine	doctrine	NOUN
ftr-359	313	10	has	have	AUX
ftr-359	313	11	been	be	AUX
ftr-359	313	12	called	call	VERB
ftr-359	313	13	the	the	DET
ftr-359	313	14	“	"	PUNCT
ftr-359	313	15	end	end	NOUN
ftr-359	313	16	result	result	NOUN
ftr-359	313	17	test	test	NOUN
ftr-359	313	18	.	.	PUNCT
ftr-359	313	19	”	"	PUNCT
ftr-359	314	1	under	under	ADP
ftr-359	314	2	the	the	DET
ftr-359	314	3	end	end	NOUN
ftr-359	314	4	result	result	NOUN
ftr-359	314	5	test	test	NOUN
ftr-359	314	6	,	,	PUNCT
ftr-359	314	7	steps	step	NOUN
ftr-359	314	8	will	will	AUX
ftr-359	314	9	be	be	AUX
ftr-359	314	10	collapsed	collapse	VERB
ftr-359	314	11	if	if	SCONJ
ftr-359	314	12	they	they	PRON
ftr-359	314	13	are	be	AUX
ftr-359	314	14	“	"	PUNCT
ftr-359	314	15	component	component	NOUN
ftr-359	314	16	parts	part	NOUN
ftr-359	314	17	of	of	ADP
ftr-359	314	18	an	an	DET
ftr-359	314	19	overall	overall	ADJ
ftr-359	314	20	plan	plan	NOUN
ftr-359	314	21	.	.	PUNCT
ftr-359	314	22	”	"	PUNCT
ftr-359	315	1	see	see	VERB
ftr-359	315	2	crenshaw	crenshaw	PROPN
ftr-359	315	3	v.	v.	PROPN
ftr-359	315	4	united	united	PROPN
ftr-359	315	5	states	states	PROPN
ftr-359	315	6	,	,	PUNCT
ftr-359	315	7	450	450	NUM
ftr-359	315	8	f.2d	f.2d	NOUN
ftr-359	315	9	472	472	NUM
ftr-359	315	10	,	,	PUNCT
ftr-359	315	11	475	475	NUM
ftr-359	315	12	(	(	PUNCT
ftr-359	315	13	5th	5th	ADJ
ftr-359	315	14	cir	cir	NOUN
ftr-359	315	15	.	.	PROPN
ftr-359	315	16	1971	1971	NUM
ftr-359	315	17	)	)	PUNCT
ftr-359	315	18	,	,	PUNCT
ftr-359	315	19	(	(	PUNCT
ftr-359	315	20	citations	citation	NOUN
ftr-359	315	21	omitted	omit	VERB
ftr-359	315	22	)	)	PUNCT
ftr-359	315	23	;	;	PUNCT
ftr-359	315	24	see	see	VERB
ftr-359	315	25	also	also	ADV
ftr-359	315	26	security	security	NOUN
ftr-359	315	27	indus	indus	NOUN
ftr-359	315	28	.	.	PUNCT
ftr-359	316	1	ins	ins	PROPN
ftr-359	316	2	.	.	PUNCT
ftr-359	316	3	co.	co.	PROPN
ftr-359	316	4	v.	v.	PROPN
ftr-359	316	5	united	united	PROPN
ftr-359	316	6	states	states	PROPN
ftr-359	316	7	,	,	PUNCT
ftr-359	316	8	702	702	NUM
ftr-359	316	9	f.2d	f.2d	NOUN
ftr-359	316	10	1234	1234	NUM
ftr-359	316	11	(	(	PUNCT
ftr-359	316	12	5th	5th	ADJ
ftr-359	316	13	cir	cir	NOUN
ftr-359	316	14	.	.	PUNCT
ftr-359	316	15	1983	1983	NUM
ftr-359	316	16	)	)	PUNCT
ftr-359	316	17	;	;	PUNCT
ftr-359	316	18	king	king	NOUN
ftr-359	316	19	enters	enter	VERB
ftr-359	316	20	.	.	PUNCT
ftr-359	317	1	v.	v.	PROPN
ftr-359	317	2	united	united	PROPN
ftr-359	317	3	states	states	PROPN
ftr-359	317	4	,	,	PUNCT
ftr-359	317	5	418	418	NUM
ftr-359	317	6	f.2d	f.2d	ADP
ftr-359	317	7	511	511	NUM
ftr-359	317	8	(	(	PUNCT
ftr-359	317	9	ct	ct	PROPN
ftr-359	317	10	.	.	PUNCT
ftr-359	317	11	cl	cl	NOUN
ftr-359	317	12	.	.	PROPN
ftr-359	317	13	1969	1969	NUM
ftr-359	317	14	)	)	PUNCT
ftr-359	317	15	.	.	PUNCT
ftr-359	318	1	for	for	ADP
ftr-359	318	2	a	a	DET
ftr-359	318	3	further	further	ADJ
ftr-359	318	4	discussion	discussion	NOUN
ftr-359	318	5	of	of	ADP
ftr-359	318	6	the	the	DET
ftr-359	318	7	end	end	NOUN
ftr-359	318	8	result	result	NOUN
ftr-359	318	9	test	test	NOUN
ftr-359	318	10	,	,	PUNCT
ftr-359	318	11	see	see	VERB
ftr-359	318	12	stephen	stephen	PROPN
ftr-359	318	13	s.	s.	PROPN
ftr-359	318	14	bowen	bowen	PROPN
ftr-359	318	15	,	,	PUNCT
ftr-359	318	16	the	the	DET
ftr-359	318	17	end	end	NOUN
ftr-359	318	18	result	result	NOUN
ftr-359	318	19	test	test	NOUN
ftr-359	318	20	,	,	PUNCT
ftr-359	318	21	72	72	NUM
ftr-359	318	22	taxes	taxis	NOUN
ftr-359	318	23	722	722	NUM
ftr-359	318	24	,	,	PUNCT
ftr-359	318	25	722–24	722–24	PROPN
ftr-359	318	26	(	(	PUNCT
ftr-359	318	27	dec	dec	PROPN
ftr-359	318	28	.	.	PROPN
ftr-359	318	29	1994	1994	NUM
ftr-359	318	30	)	)	PUNCT
ftr-359	318	31	(	(	PUNCT
ftr-359	318	32	“	"	PUNCT
ftr-359	318	33	[	[	X
ftr-359	318	34	t]he	t]he	ADV
ftr-359	318	35	end	end	NOUN
ftr-359	318	36	result	result	NOUN
ftr-359	318	37	test	test	NOUN
ftr-359	318	38	is	be	AUX
ftr-359	318	39	very	very	ADV
ftr-359	318	40	much	much	ADV
ftr-359	318	41	the	the	DET
ftr-359	318	42	order	order	NOUN
ftr-359	318	43	of	of	ADP
ftr-359	318	44	the	the	DET
ftr-359	318	45	day	day	NOUN
ftr-359	318	46	.	.	PUNCT
ftr-359	318	47	”	"	PUNCT
ftr-359	318	48	)	)	PUNCT
ftr-359	318	49	.	.	PUNCT
ftr-359	319	1	62	62	NUM
ftr-359	319	2	.	.	PUNCT
ftr-359	320	1	see	see	VERB
ftr-359	320	2	irc	irc	PROPN
ftr-359	320	3	§	§	PROPN
ftr-359	320	4	6664(i	6664(i	NOUN
ftr-359	320	5	)	)	PUNCT
ftr-359	320	6	.	.	PUNCT
ftr-359	321	1	428	428	NUM
ftr-359	321	2	florida	florida	PROPN
ftr-359	321	3	tax	tax	PROPN
ftr-359	321	4	review	review	NOUN
ftr-359	321	5	[	[	X
ftr-359	321	6	vol	vol	NOUN
ftr-359	321	7	.	.	PUNCT
ftr-359	322	1	10:6	10:6	NUM
ftr-359	322	2	economic	economic	ADJ
ftr-359	322	3	substance	substance	NOUN
ftr-359	322	4	.	.	PUNCT
ftr-359	323	1	what	what	PRON
ftr-359	323	2	is	be	AUX
ftr-359	323	3	more	more	ADJ
ftr-359	323	4	,	,	PUNCT
ftr-359	323	5	section	section	NOUN
ftr-359	323	6	6662a(e)(2	6662a(e)(2	NUM
ftr-359	323	7	)	)	PUNCT
ftr-359	323	8	has	have	AUX
ftr-359	323	9	been	be	AUX
ftr-359	323	10	amended	amend	VERB
ftr-359	323	11	to	to	PART
ftr-359	323	12	provide	provide	VERB
ftr-359	323	13	that	that	SCONJ
ftr-359	323	14	the	the	DET
ftr-359	323	15	section	section	NOUN
ftr-359	323	16	6662a	6662a	NUM
ftr-359	323	17	penalty	penalty	NOUN
ftr-359	323	18	imposed	impose	VERB
ftr-359	323	19	with	with	ADP
ftr-359	323	20	respect	respect	NOUN
ftr-359	323	21	to	to	ADP
ftr-359	323	22	a	a	DET
ftr-359	323	23	reportable	reportable	ADJ
ftr-359	323	24	transaction	transaction	NOUN
ftr-359	323	25	understatement	understatement	NOUN
ftr-359	323	26	does	do	AUX
ftr-359	323	27	not	not	PART
ftr-359	323	28	apply	apply	VERB
ftr-359	323	29	to	to	ADP
ftr-359	323	30	a	a	DET
ftr-359	323	31	transaction	transaction	NOUN
ftr-359	323	32	that	that	PRON
ftr-359	323	33	lacks	lack	VERB
ftr-359	323	34	economic	economic	ADJ
ftr-359	323	35	substance	substance	NOUN
ftr-359	323	36	if	if	SCONJ
ftr-359	323	37	a	a	DET
ftr-359	323	38	40	40	NUM
ftr-359	323	39	percent	percent	NOUN
ftr-359	323	40	penalty	penalty	NOUN
ftr-359	323	41	is	be	AUX
ftr-359	323	42	imposed	impose	VERB
ftr-359	323	43	under	under	ADP
ftr-359	323	44	section	section	NOUN
ftr-359	323	45	6662(i	6662(i	NUM
ftr-359	323	46	)	)	PUNCT
ftr-359	323	47	.	.	PUNCT
ftr-359	324	1	a	a	DET
ftr-359	324	2	similar	similar	ADJ
ftr-359	324	3	no	no	PRON
ftr-359	324	4	-	-	PUNCT
ftr-359	324	5	fault	fault	NOUN
ftr-359	324	6	penalty	penalty	NOUN
ftr-359	324	7	regime	regime	NOUN
ftr-359	324	8	applies	apply	VERB
ftr-359	324	9	to	to	ADP
ftr-359	324	10	excessive	excessive	ADJ
ftr-359	324	11	erroneous	erroneous	ADJ
ftr-359	324	12	refund	refund	NOUN
ftr-359	324	13	claims	claim	NOUN
ftr-359	324	14	that	that	PRON
ftr-359	324	15	are	be	AUX
ftr-359	324	16	denied	deny	VERB
ftr-359	324	17	on	on	ADP
ftr-359	324	18	the	the	DET
ftr-359	324	19	ground	ground	NOUN
ftr-359	324	20	that	that	SCONJ
ftr-359	324	21	the	the	DET
ftr-359	324	22	transaction	transaction	NOUN
ftr-359	324	23	on	on	ADP
ftr-359	324	24	which	which	PRON
ftr-359	324	25	the	the	DET
ftr-359	324	26	refund	refund	NOUN
ftr-359	324	27	claim	claim	NOUN
ftr-359	324	28	was	be	AUX
ftr-359	324	29	based	base	VERB
ftr-359	324	30	was	be	AUX
ftr-359	324	31	a	a	DET
ftr-359	324	32	transaction	transaction	NOUN
ftr-359	324	33	that	that	PRON
ftr-359	324	34	lacked	lack	VERB
ftr-359	324	35	economic	economic	ADJ
ftr-359	324	36	substance.63	substance.63	NOUN
ftr-359	324	37	however	however	ADV
ftr-359	324	38	,	,	PUNCT
ftr-359	324	39	under	under	ADP
ftr-359	324	40	the	the	DET
ftr-359	324	41	“	"	PUNCT
ftr-359	324	42	every	every	DET
ftr-359	324	43	dark	dark	ADJ
ftr-359	324	44	cloud	cloud	NOUN
ftr-359	324	45	has	have	VERB
ftr-359	324	46	a	a	DET
ftr-359	324	47	silver	silver	ADJ
ftr-359	324	48	lining	lining	NOUN
ftr-359	324	49	”	"	PUNCT
ftr-359	324	50	maxim	maxim	NOUN
ftr-359	324	51	,	,	PUNCT
ftr-359	324	52	the	the	DET
ftr-359	324	53	section	section	NOUN
ftr-359	324	54	6662(b)(6	6662(b)(6	NUM
ftr-359	324	55	)	)	PUNCT
ftr-359	324	56	and	and	CCONJ
ftr-359	324	57	section	section	NOUN
ftr-359	324	58	6664(c)(2	6664(c)(2	NOUN
ftr-359	324	59	)	)	PUNCT
ftr-359	324	60	penalty	penalty	NOUN
ftr-359	324	61	regime	regime	NOUN
ftr-359	324	62	does	do	AUX
ftr-359	324	63	not	not	PART
ftr-359	324	64	apply	apply	VERB
ftr-359	324	65	to	to	ADP
ftr-359	324	66	any	any	DET
ftr-359	324	67	portion	portion	NOUN
ftr-359	324	68	of	of	ADP
ftr-359	324	69	an	an	DET
ftr-359	324	70	underpayment	underpayment	NOUN
ftr-359	324	71	on	on	ADP
ftr-359	324	72	which	which	PRON
ftr-359	324	73	the	the	DET
ftr-359	324	74	section	section	NOUN
ftr-359	324	75	6663	6663	NUM
ftr-359	324	76	fraud	fraud	NOUN
ftr-359	324	77	penalty	penalty	NOUN
ftr-359	324	78	is	be	AUX
ftr-359	324	79	imposed	impose	VERB
ftr-359	324	80	.	.	PUNCT
ftr-359	325	1	ii	ii	X
ftr-359	325	2	.	.	PUNCT
ftr-359	326	1	review	review	PROPN
ftr-359	326	2	of	of	ADP
ftr-359	326	3	decided	decide	VERB
ftr-359	326	4	cases	case	NOUN
ftr-359	326	5	illuminates	illuminate	VERB
ftr-359	326	6	where	where	SCONJ
ftr-359	326	7	section	section	NOUN
ftr-359	326	8	7701(o	7701(o	NOUN
ftr-359	326	9	)	)	PUNCT
ftr-359	326	10	changes	change	VERB
ftr-359	326	11	judicial	judicial	ADJ
ftr-359	326	12	holdings	holding	NOUN
ftr-359	326	13	the	the	DET
ftr-359	326	14	cases	case	NOUN
ftr-359	326	15	that	that	PRON
ftr-359	326	16	are	be	AUX
ftr-359	326	17	set	set	VERB
ftr-359	326	18	forth	forth	ADV
ftr-359	326	19	in	in	ADP
ftr-359	326	20	the	the	DET
ftr-359	326	21	following	follow	VERB
ftr-359	326	22	sections	section	NOUN
ftr-359	326	23	present	present	VERB
ftr-359	326	24	careful	careful	ADJ
ftr-359	326	25	tax	tax	NOUN
ftr-359	326	26	planning	planning	NOUN
ftr-359	326	27	strategies	strategy	NOUN
ftr-359	326	28	that	that	PRON
ftr-359	326	29	created	create	VERB
ftr-359	326	30	a	a	DET
ftr-359	326	31	mistake	mistake	NOUN
ftr-359	326	32	and	and	CCONJ
ftr-359	326	33	allowed	allow	VERB
ftr-359	326	34	the	the	DET
ftr-359	326	35	taxpayer	taxpayer	NOUN
ftr-359	326	36	to	to	PART
ftr-359	326	37	benefit	benefit	VERB
ftr-359	326	38	from	from	ADP
ftr-359	326	39	this	this	DET
ftr-359	326	40	mistake	mistake	NOUN
ftr-359	326	41	.	.	PUNCT
ftr-359	327	1	for	for	ADP
ftr-359	327	2	the	the	DET
ftr-359	327	3	most	most	ADJ
ftr-359	327	4	part	part	NOUN
ftr-359	327	5	,	,	PUNCT
ftr-359	327	6	these	these	DET
ftr-359	327	7	transactions	transaction	NOUN
ftr-359	327	8	have	have	AUX
ftr-359	327	9	not	not	PART
ftr-359	327	10	been	be	AUX
ftr-359	327	11	considered	consider	VERB
ftr-359	327	12	as	as	ADP
ftr-359	327	13	tax	tax	NOUN
ftr-359	327	14	shelter	shelter	NOUN
ftr-359	327	15	cases	case	NOUN
ftr-359	327	16	.	.	PUNCT
ftr-359	328	1	other	other	ADJ
ftr-359	328	2	cases	case	NOUN
ftr-359	328	3	could	could	AUX
ftr-359	328	4	have	have	AUX
ftr-359	328	5	been	be	AUX
ftr-359	328	6	chosen	choose	VERB
ftr-359	328	7	,	,	PUNCT
ftr-359	328	8	but	but	CCONJ
ftr-359	328	9	these	these	PRON
ftr-359	328	10	were	be	AUX
ftr-359	328	11	chosen	choose	VERB
ftr-359	328	12	because	because	SCONJ
ftr-359	328	13	they	they	PRON
ftr-359	328	14	raise	raise	VERB
ftr-359	328	15	fundamental	fundamental	ADJ
ftr-359	328	16	interpretive	interpretive	ADJ
ftr-359	328	17	questions	question	NOUN
ftr-359	328	18	with	with	ADP
ftr-359	328	19	respect	respect	NOUN
ftr-359	328	20	to	to	ADP
ftr-359	328	21	new	new	ADJ
ftr-359	328	22	section	section	NOUN
ftr-359	328	23	7701(o	7701(o	NUM
ftr-359	328	24	)	)	PUNCT
ftr-359	328	25	’s	’s	PART
ftr-359	328	26	application	application	NOUN
ftr-359	328	27	to	to	ADP
ftr-359	328	28	complex	complex	ADJ
ftr-359	328	29	business	business	NOUN
ftr-359	328	30	transactions	transaction	NOUN
ftr-359	328	31	.	.	PUNCT
ftr-359	329	1	by	by	ADP
ftr-359	329	2	analyzing	analyze	VERB
ftr-359	329	3	the	the	DET
ftr-359	329	4	application	application	NOUN
ftr-359	329	5	of	of	ADP
ftr-359	329	6	new	new	ADJ
ftr-359	329	7	section	section	NOUN
ftr-359	329	8	7701(o	7701(o	NUM
ftr-359	329	9	)	)	PUNCT
ftr-359	329	10	in	in	ADP
ftr-359	329	11	light	light	NOUN
ftr-359	329	12	of	of	ADP
ftr-359	329	13	the	the	DET
ftr-359	329	14	facts	fact	NOUN
ftr-359	329	15	set	set	VERB
ftr-359	329	16	forth	forth	ADP
ftr-359	329	17	in	in	ADP
ftr-359	329	18	these	these	DET
ftr-359	329	19	historic	historic	ADJ
ftr-359	329	20	cases	case	NOUN
ftr-359	329	21	,	,	PUNCT
ftr-359	329	22	part	part	NOUN
ftr-359	329	23	ii	ii	NOUN
ftr-359	329	24	draws	draw	VERB
ftr-359	329	25	some	some	DET
ftr-359	329	26	important	important	ADJ
ftr-359	329	27	conclusions	conclusion	NOUN
ftr-359	329	28	about	about	ADP
ftr-359	329	29	how	how	SCONJ
ftr-359	329	30	tax	tax	NOUN
ftr-359	329	31	planning	planning	NOUN
ftr-359	329	32	and	and	CCONJ
ftr-359	329	33	tax	tax	NOUN
ftr-359	329	34	jurisprudence	jurisprudence	NOUN
ftr-359	329	35	outside	outside	ADP
ftr-359	329	36	of	of	ADP
ftr-359	329	37	the	the	DET
ftr-359	329	38	tax	tax	NOUN
ftr-359	329	39	shelter	shelter	NOUN
ftr-359	329	40	context	context	NOUN
ftr-359	329	41	is	be	AUX
ftr-359	329	42	likely	likely	ADJ
ftr-359	329	43	to	to	PART
ftr-359	329	44	be	be	AUX
ftr-359	329	45	impacted	impact	VERB
ftr-359	329	46	as	as	ADP
ftr-359	329	47	a	a	DET
ftr-359	329	48	result	result	NOUN
ftr-359	329	49	of	of	ADP
ftr-359	329	50	section	section	NOUN
ftr-359	329	51	7701(o	7701(o	NOUN
ftr-359	329	52	)	)	PUNCT
ftr-359	329	53	’s	’s	PART
ftr-359	329	54	addition	addition	NOUN
ftr-359	329	55	to	to	ADP
ftr-359	329	56	the	the	DET
ftr-359	329	57	u.s	u.s	PROPN
ftr-359	329	58	.	.	PROPN
ftr-359	329	59	tax	tax	NOUN
ftr-359	329	60	laws	law	NOUN
ftr-359	329	61	.	.	PUNCT
ftr-359	330	1	a.	a.	NOUN
ftr-359	330	2	woods	woods	PROPN
ftr-359	330	3	investment	investment	PROPN
ftr-359	330	4	co.	co.	PROPN
ftr-359	331	1	v.	v.	ADP
ftr-359	331	2	commissioner64	commissioner64	VERB
ftr-359	331	3	the	the	DET
ftr-359	331	4	decision	decision	NOUN
ftr-359	331	5	in	in	ADP
ftr-359	331	6	woods	woods	PROPN
ftr-359	331	7	investment	investment	PROPN
ftr-359	331	8	co.	co.	PROPN
ftr-359	331	9	is	be	AUX
ftr-359	331	10	thoughtprovoking	thoughtprovoke	VERB
ftr-359	331	11	because	because	SCONJ
ftr-359	331	12	it	it	PRON
ftr-359	331	13	helps	help	VERB
ftr-359	331	14	to	to	PART
ftr-359	331	15	frame	frame	VERB
ftr-359	331	16	the	the	DET
ftr-359	331	17	issue	issue	NOUN
ftr-359	331	18	of	of	ADP
ftr-359	331	19	whether	whether	SCONJ
ftr-359	331	20	new	new	ADJ
ftr-359	331	21	section	section	NOUN
ftr-359	331	22	7701(o	7701(o	NOUN
ftr-359	331	23	)	)	PUNCT
ftr-359	331	24	changes	change	VERB
ftr-359	331	25	the	the	DET
ftr-359	331	26	landscape	landscape	NOUN
ftr-359	331	27	for	for	SCONJ
ftr-359	331	28	the	the	DET
ftr-359	331	29	government	government	NOUN
ftr-359	331	30	to	to	PART
ftr-359	331	31	argue	argue	VERB
ftr-359	331	32	against	against	ADP
ftr-359	331	33	the	the	DET
ftr-359	331	34	application	application	NOUN
ftr-359	331	35	of	of	ADP
ftr-359	331	36	its	its	PRON
ftr-359	331	37	own	own	ADJ
ftr-359	331	38	regulations	regulation	NOUN
ftr-359	331	39	.	.	PUNCT
ftr-359	332	1	1	1	X
ftr-359	332	2	.	.	X
ftr-359	332	3	the	the	DET
ftr-359	332	4	historical	historical	ADJ
ftr-359	332	5	basis	basis	NOUN
ftr-359	332	6	for	for	ADP
ftr-359	332	7	the	the	DET
ftr-359	332	8	opinion	opinion	NOUN
ftr-359	332	9	in	in	ADP
ftr-359	332	10	woods	woods	PROPN
ftr-359	332	11	investment	investment	PROPN
ftr-359	332	12	co.	co.	PROPN
ftr-359	332	13	,	,	PUNCT
ftr-359	332	14	the	the	DET
ftr-359	332	15	taxpayer	taxpayer	NOUN
ftr-359	332	16	’s	’s	PART
ftr-359	332	17	consolidated	consolidated	PROPN
ftr-359	332	18	group	group	NOUN
ftr-359	332	19	computed	compute	VERB
ftr-359	332	20	consolidated	consolidated	ADJ
ftr-359	332	21	net	net	ADJ
ftr-359	332	22	income	income	NOUN
ftr-359	332	23	with	with	ADP
ftr-359	332	24	reference	reference	NOUN
ftr-359	332	25	to	to	PART
ftr-359	332	26	accelerated	accelerate	VERB
ftr-359	332	27	depreciation	depreciation	NOUN
ftr-359	332	28	claimed	claim	VERB
ftr-359	332	29	by	by	ADP
ftr-359	332	30	its	its	PRON
ftr-359	332	31	operating	operating	NOUN
ftr-359	332	32	subsidiary	subsidiary	NOUN
ftr-359	332	33	.	.	PUNCT
ftr-359	333	1	however	however	ADV
ftr-359	333	2	,	,	PUNCT
ftr-359	333	3	for	for	ADP
ftr-359	333	4	purposes	purpose	NOUN
ftr-359	333	5	of	of	ADP
ftr-359	333	6	making	make	VERB
ftr-359	333	7	investment	investment	NOUN
ftr-359	333	8	basis	basis	NOUN
ftr-359	333	9	adjustments	adjustment	NOUN
ftr-359	333	10	in	in	ADP
ftr-359	333	11	the	the	DET
ftr-359	333	12	stock	stock	NOUN
ftr-359	333	13	of	of	ADP
ftr-359	333	14	the	the	DET
ftr-359	333	15	operating	operate	VERB
ftr-359	333	16	subsidiary	subsidiary	NOUN
ftr-359	333	17	under	under	ADP
ftr-359	333	18	former	former	ADJ
ftr-359	333	19	regulations	regulation	NOUN
ftr-359	333	20	section	section	NOUN
ftr-359	333	21	1.1502	1.1502	NUM
ftr-359	333	22	-	-	SYM
ftr-359	333	23	32(a	32(a	NUM
ftr-359	333	24	)	)	PUNCT
ftr-359	333	25	,	,	PUNCT
ftr-359	333	26	the	the	DET
ftr-359	333	27	parent	parent	NOUN
ftr-359	333	28	reduced	reduce	VERB
ftr-359	333	29	its	its	PRON
ftr-359	333	30	basis	basis	NOUN
ftr-359	333	31	in	in	ADP
ftr-359	333	32	the	the	DET
ftr-359	333	33	63	63	NUM
ftr-359	333	34	.	.	PUNCT
ftr-359	334	1	see	see	VERB
ftr-359	334	2	§	§	PROPN
ftr-359	334	3	6676(c	6676(c	NUM
ftr-359	334	4	)	)	PUNCT
ftr-359	334	5	.	.	PUNCT
ftr-359	335	1	64	64	NUM
ftr-359	335	2	.	.	PUNCT
ftr-359	336	1	woods	wood	NOUN
ftr-359	336	2	inv	inv	VERB
ftr-359	336	3	.	.	PUNCT
ftr-359	336	4	co.	co.	PROPN
ftr-359	337	1	v.	v.	PROPN
ftr-359	337	2	commissioner	commissioner	PROPN
ftr-359	337	3	,	,	PUNCT
ftr-359	337	4	85	85	NUM
ftr-359	337	5	t.c	t.c	PROPN
ftr-359	337	6	.	.	PROPN
ftr-359	337	7	274	274	NUM
ftr-359	337	8	(	(	PUNCT
ftr-359	337	9	1985	1985	NUM
ftr-359	337	10	)	)	PUNCT
ftr-359	337	11	.	.	PUNCT
ftr-359	338	1	2010	2010	NUM
ftr-359	338	2	]	]	X
ftr-359	338	3	economic	economic	ADJ
ftr-359	338	4	substance	substance	NOUN
ftr-359	338	5	doctrine	doctrine	NOUN
ftr-359	338	6	429	429	NUM
ftr-359	338	7	subsidiary	subsidiary	NOUN
ftr-359	338	8	stock	stock	NOUN
ftr-359	338	9	using	use	VERB
ftr-359	338	10	straight	straight	ADJ
ftr-359	338	11	-	-	PUNCT
ftr-359	338	12	line	line	NOUN
ftr-359	338	13	depreciation	depreciation	NOUN
ftr-359	338	14	.	.	PUNCT
ftr-359	339	1	the	the	DET
ftr-359	339	2	taxpayer	taxpayer	NOUN
ftr-359	339	3	relied	rely	VERB
ftr-359	339	4	on	on	ADP
ftr-359	339	5	treasury	treasury	PROPN
ftr-359	339	6	regulations	regulation	NOUN
ftr-359	339	7	that	that	PRON
ftr-359	339	8	existed	exist	VERB
ftr-359	339	9	at	at	ADP
ftr-359	339	10	the	the	DET
ftr-359	339	11	time	time	NOUN
ftr-359	339	12	that	that	PRON
ftr-359	339	13	required	require	VERB
ftr-359	339	14	taxpayers	taxpayer	NOUN
ftr-359	339	15	to	to	PART
ftr-359	339	16	make	make	VERB
ftr-359	339	17	investment	investment	NOUN
ftr-359	339	18	basis	basis	NOUN
ftr-359	339	19	adjustments	adjustment	NOUN
ftr-359	339	20	using	use	VERB
ftr-359	339	21	straight	straight	ADJ
ftr-359	339	22	-	-	PUNCT
ftr-359	339	23	line	line	NOUN
ftr-359	339	24	depreciation	depreciation	NOUN
ftr-359	339	25	.	.	PUNCT
ftr-359	340	1	the	the	DET
ftr-359	340	2	parent	parent	NOUN
ftr-359	340	3	company	company	NOUN
ftr-359	340	4	sold	sell	VERB
ftr-359	340	5	its	its	PRON
ftr-359	340	6	investment	investment	NOUN
ftr-359	340	7	in	in	ADP
ftr-359	340	8	its	its	PRON
ftr-359	340	9	subsidiary	subsidiary	NOUN
ftr-359	340	10	and	and	CCONJ
ftr-359	340	11	reported	report	VERB
ftr-359	340	12	a	a	DET
ftr-359	340	13	gain	gain	NOUN
ftr-359	340	14	of	of	ADP
ftr-359	340	15	$	$	SYM
ftr-359	340	16	1,472,378	1,472,378	NUM
ftr-359	340	17	.	.	PUNCT
ftr-359	341	1	if	if	SCONJ
ftr-359	341	2	the	the	DET
ftr-359	341	3	taxpayer	taxpayer	NOUN
ftr-359	341	4	had	have	AUX
ftr-359	341	5	used	use	VERB
ftr-359	341	6	a	a	DET
ftr-359	341	7	consistent	consistent	ADJ
ftr-359	341	8	method	method	NOUN
ftr-359	341	9	of	of	ADP
ftr-359	341	10	depreciation	depreciation	NOUN
ftr-359	341	11	for	for	ADP
ftr-359	341	12	purposes	purpose	NOUN
ftr-359	341	13	of	of	ADP
ftr-359	341	14	computing	compute	VERB
ftr-359	341	15	its	its	PRON
ftr-359	341	16	consolidated	consolidated	ADJ
ftr-359	341	17	taxable	taxable	ADJ
ftr-359	341	18	income	income	NOUN
ftr-359	341	19	and	and	CCONJ
ftr-359	341	20	for	for	ADP
ftr-359	341	21	purposes	purpose	NOUN
ftr-359	341	22	of	of	ADP
ftr-359	341	23	making	make	VERB
ftr-359	341	24	its	its	PRON
ftr-359	341	25	investment	investment	NOUN
ftr-359	341	26	basis	basis	NOUN
ftr-359	341	27	adjustments	adjustment	NOUN
ftr-359	341	28	,	,	PUNCT
ftr-359	341	29	its	its	PRON
ftr-359	341	30	gain	gain	NOUN
ftr-359	341	31	on	on	ADP
ftr-359	341	32	the	the	DET
ftr-359	341	33	disposal	disposal	NOUN
ftr-359	341	34	of	of	ADP
ftr-359	341	35	the	the	DET
ftr-359	341	36	subsidiary	subsidiary	NOUN
ftr-359	341	37	would	would	AUX
ftr-359	341	38	have	have	AUX
ftr-359	341	39	been	be	AUX
ftr-359	341	40	$	$	SYM
ftr-359	341	41	12,252,266	12,252,266	NUM
ftr-359	341	42	.	.	PUNCT
ftr-359	342	1	the	the	DET
ftr-359	342	2	irs	irs	PROPN
ftr-359	342	3	issued	issue	VERB
ftr-359	342	4	a	a	DET
ftr-359	342	5	deficiency	deficiency	NOUN
ftr-359	342	6	notice	notice	NOUN
ftr-359	342	7	stating	state	VERB
ftr-359	342	8	that	that	SCONJ
ftr-359	342	9	the	the	DET
ftr-359	342	10	parent	parent	NOUN
ftr-359	342	11	should	should	AUX
ftr-359	342	12	have	have	AUX
ftr-359	342	13	reduced	reduce	VERB
ftr-359	342	14	its	its	PRON
ftr-359	342	15	subsidiary	subsidiary	ADJ
ftr-359	342	16	stock	stock	NOUN
ftr-359	342	17	basis	basis	NOUN
ftr-359	342	18	for	for	ADP
ftr-359	342	19	the	the	DET
ftr-359	342	20	excess	excess	ADJ
ftr-359	342	21	amount	amount	NOUN
ftr-359	342	22	of	of	ADP
ftr-359	342	23	accelerated	accelerate	VERB
ftr-359	342	24	over	over	ADP
ftr-359	342	25	straight	straight	ADJ
ftr-359	342	26	-	-	PUNCT
ftr-359	342	27	line	line	NOUN
ftr-359	342	28	depreciation	depreciation	NOUN
ftr-359	342	29	in	in	ADP
ftr-359	342	30	order	order	NOUN
ftr-359	342	31	to	to	PART
ftr-359	342	32	avoid	avoid	VERB
ftr-359	342	33	a	a	DET
ftr-359	342	34	“	"	PUNCT
ftr-359	342	35	double	double	ADJ
ftr-359	342	36	deduction	deduction	NOUN
ftr-359	342	37	.	.	PUNCT
ftr-359	343	1	”65	”65	NOUN
ftr-359	343	2	thus	thus	ADV
ftr-359	343	3	,	,	PUNCT
ftr-359	343	4	there	there	PRON
ftr-359	343	5	was	be	VERB
ftr-359	343	6	a	a	DET
ftr-359	343	7	mistake	mistake	NOUN
ftr-359	343	8	,	,	PUNCT
ftr-359	343	9	and	and	CCONJ
ftr-359	343	10	this	this	DET
ftr-359	343	11	mistake	mistake	NOUN
ftr-359	343	12	represented	represent	VERB
ftr-359	343	13	a	a	DET
ftr-359	343	14	mistake	mistake	NOUN
ftr-359	343	15	based	base	VERB
ftr-359	343	16	on	on	ADP
ftr-359	343	17	a	a	DET
ftr-359	343	18	transactional	transactional	ADJ
ftr-359	343	19	inconsistency	inconsistency	NOUN
ftr-359	343	20	in	in	ADP
ftr-359	343	21	that	that	SCONJ
ftr-359	343	22	the	the	DET
ftr-359	343	23	taxpayer	taxpayer	NOUN
ftr-359	343	24	was	be	AUX
ftr-359	343	25	stating	state	VERB
ftr-359	343	26	that	that	SCONJ
ftr-359	343	27	its	its	PRON
ftr-359	343	28	depreciation	depreciation	NOUN
ftr-359	343	29	was	be	AUX
ftr-359	343	30	one	one	NUM
ftr-359	343	31	amount	amount	NOUN
ftr-359	343	32	for	for	ADP
ftr-359	343	33	one	one	NUM
ftr-359	343	34	part	part	NOUN
ftr-359	343	35	of	of	ADP
ftr-359	343	36	its	its	PRON
ftr-359	343	37	tax	tax	NOUN
ftr-359	343	38	return	return	NOUN
ftr-359	343	39	and	and	CCONJ
ftr-359	343	40	then	then	ADV
ftr-359	343	41	was	be	AUX
ftr-359	343	42	claiming	claim	VERB
ftr-359	343	43	that	that	SCONJ
ftr-359	343	44	its	its	PRON
ftr-359	343	45	depreciation	depreciation	NOUN
ftr-359	343	46	was	be	AUX
ftr-359	343	47	a	a	DET
ftr-359	343	48	lower	low	ADJ
ftr-359	343	49	amount	amount	NOUN
ftr-359	343	50	for	for	ADP
ftr-359	343	51	a	a	DET
ftr-359	343	52	different	different	ADJ
ftr-359	343	53	part	part	NOUN
ftr-359	343	54	of	of	ADP
ftr-359	343	55	the	the	DET
ftr-359	343	56	same	same	ADJ
ftr-359	343	57	tax	tax	NOUN
ftr-359	343	58	return	return	NOUN
ftr-359	343	59	.	.	PUNCT
ftr-359	344	1	but	but	CCONJ
ftr-359	344	2	,	,	PUNCT
ftr-359	344	3	in	in	ADP
ftr-359	344	4	the	the	DET
ftr-359	344	5	taxpayer	taxpayer	NOUN
ftr-359	344	6	’s	’s	PART
ftr-359	344	7	defense	defense	NOUN
ftr-359	344	8	,	,	PUNCT
ftr-359	344	9	this	this	DET
ftr-359	344	10	inconsistent	inconsistent	ADJ
ftr-359	344	11	assertion	assertion	NOUN
ftr-359	344	12	was	be	AUX
ftr-359	344	13	literally	literally	ADV
ftr-359	344	14	required	require	VERB
ftr-359	344	15	as	as	ADP
ftr-359	344	16	a	a	DET
ftr-359	344	17	technical	technical	ADJ
ftr-359	344	18	matter	matter	NOUN
ftr-359	344	19	under	under	ADP
ftr-359	344	20	the	the	DET
ftr-359	344	21	consolidated	consolidated	ADJ
ftr-359	344	22	return	return	NOUN
ftr-359	344	23	regulations	regulation	NOUN
ftr-359	344	24	that	that	PRON
ftr-359	344	25	existed	exist	VERB
ftr-359	344	26	at	at	ADP
ftr-359	344	27	the	the	DET
ftr-359	344	28	time	time	NOUN
ftr-359	344	29	.	.	PUNCT
ftr-359	345	1	the	the	DET
ftr-359	345	2	court	court	NOUN
ftr-359	345	3	in	in	ADP
ftr-359	345	4	woods	woods	PROPN
ftr-359	345	5	investment	investment	PROPN
ftr-359	345	6	co.	co.	PROPN
ftr-359	345	7	refused	refuse	VERB
ftr-359	345	8	to	to	PART
ftr-359	345	9	fix	fix	VERB
ftr-359	345	10	the	the	DET
ftr-359	345	11	whipsaw	whipsaw	NOUN
ftr-359	345	12	mistake	mistake	NOUN
ftr-359	345	13	that	that	PRON
ftr-359	345	14	was	be	AUX
ftr-359	345	15	created	create	VERB
ftr-359	345	16	by	by	ADP
ftr-359	345	17	the	the	DET
ftr-359	345	18	consolidated	consolidated	ADJ
ftr-359	345	19	return	return	NOUN
ftr-359	345	20	regulations	regulation	NOUN
ftr-359	345	21	.	.	PUNCT
ftr-359	346	1	in	in	ADP
ftr-359	346	2	fact	fact	NOUN
ftr-359	346	3	,	,	PUNCT
ftr-359	346	4	the	the	DET
ftr-359	346	5	court	court	NOUN
ftr-359	346	6	said	say	VERB
ftr-359	346	7	that	that	SCONJ
ftr-359	346	8	the	the	DET
ftr-359	346	9	mistake	mistake	NOUN
ftr-359	346	10	was	be	AUX
ftr-359	346	11	one	one	NUM
ftr-359	346	12	of	of	ADP
ftr-359	346	13	the	the	DET
ftr-359	346	14	commissioner	commissioner	NOUN
ftr-359	346	15	’s	’s	PART
ftr-359	346	16	own	own	ADJ
ftr-359	346	17	doing	doing	NOUN
ftr-359	346	18	and	and	CCONJ
ftr-359	346	19	if	if	SCONJ
ftr-359	346	20	he	he	PRON
ftr-359	346	21	wanted	want	VERB
ftr-359	346	22	to	to	PART
ftr-359	346	23	have	have	VERB
ftr-359	346	24	a	a	DET
ftr-359	346	25	different	different	ADJ
ftr-359	346	26	result	result	NOUN
ftr-359	346	27	then	then	ADV
ftr-359	346	28	the	the	DET
ftr-359	346	29	government	government	NOUN
ftr-359	346	30	should	should	AUX
ftr-359	346	31	change	change	VERB
ftr-359	346	32	its	its	PRON
ftr-359	346	33	own	own	ADJ
ftr-359	346	34	regulations	regulation	NOUN
ftr-359	346	35	.	.	PUNCT
ftr-359	347	1	the	the	DET
ftr-359	347	2	following	follow	VERB
ftr-359	347	3	statement	statement	NOUN
ftr-359	347	4	was	be	AUX
ftr-359	347	5	particularly	particularly	ADV
ftr-359	347	6	poignant	poignant	ADJ
ftr-359	347	7	:	:	PUNCT
ftr-359	347	8	in	in	ADP
ftr-359	347	9	1982	1982	NUM
ftr-359	347	10	,	,	PUNCT
ftr-359	347	11	although	although	SCONJ
ftr-359	347	12	respondent	respondent	NOUN
ftr-359	347	13	changed	change	VERB
ftr-359	347	14	his	his	PRON
ftr-359	347	15	position	position	NOUN
ftr-359	347	16	to	to	ADP
ftr-359	347	17	the	the	DET
ftr-359	347	18	one	one	NOUN
ftr-359	347	19	he	he	PRON
ftr-359	347	20	advances	advance	VERB
ftr-359	347	21	herein	herein	NOUN
ftr-359	347	22	,	,	PUNCT
ftr-359	347	23	he	he	PRON
ftr-359	347	24	failed	fail	VERB
ftr-359	347	25	to	to	PART
ftr-359	347	26	amend	amend	VERB
ftr-359	347	27	his	his	PRON
ftr-359	347	28	regulations	regulation	NOUN
ftr-359	347	29	to	to	PART
ftr-359	347	30	reflect	reflect	VERB
ftr-359	347	31	his	his	PRON
ftr-359	347	32	new	new	ADJ
ftr-359	347	33	position	position	NOUN
ftr-359	347	34	.	.	PUNCT
ftr-359	348	1	based	base	VERB
ftr-359	348	2	upon	upon	SCONJ
ftr-359	348	3	the	the	DET
ftr-359	348	4	foregoing	foregoing	NOUN
ftr-359	348	5	,	,	PUNCT
ftr-359	348	6	we	we	PRON
ftr-359	348	7	conclude	conclude	VERB
ftr-359	348	8	that	that	DET
ftr-359	348	9	petitioner	petitioner	NOUN
ftr-359	348	10	reached	reach	VERB
ftr-359	348	11	the	the	DET
ftr-359	348	12	result	result	NOUN
ftr-359	348	13	mandated	mandate	VERB
ftr-359	348	14	by	by	ADP
ftr-359	348	15	respondent	respondent	NOUN
ftr-359	348	16	’s	’s	PART
ftr-359	348	17	consolidated	consolidated	ADJ
ftr-359	348	18	return	return	NOUN
ftr-359	348	19	regulations	regulation	NOUN
ftr-359	348	20	and	and	CCONJ
ftr-359	348	21	section	section	NOUN
ftr-359	348	22	312(k	312(k	PROPN
ftr-359	348	23	)	)	PUNCT
ftr-359	348	24	in	in	ADP
ftr-359	348	25	computing	compute	VERB
ftr-359	348	26	its	its	PRON
ftr-359	348	27	basis	basis	NOUN
ftr-359	348	28	in	in	ADP
ftr-359	348	29	the	the	DET
ftr-359	348	30	subsidiaries	subsidiary	NOUN
ftr-359	348	31	’	'	PUNCT
ftr-359	348	32	stock	stock	NOUN
ftr-359	348	33	.	.	PUNCT
ftr-359	349	1	we	we	PRON
ftr-359	349	2	believe	believe	VERB
ftr-359	349	3	that	that	SCONJ
ftr-359	349	4	judicial	judicial	ADJ
ftr-359	349	5	interference	interference	NOUN
ftr-359	349	6	sought	seek	VERB
ftr-359	349	7	by	by	ADP
ftr-359	349	8	respondent	respondent	NOUN
ftr-359	349	9	is	be	AUX
ftr-359	349	10	not	not	PART
ftr-359	349	11	warranted	warrant	VERB
ftr-359	349	12	to	to	PART
ftr-359	349	13	alter	alter	VERB
ftr-359	349	14	this	this	DET
ftr-359	349	15	result	result	NOUN
ftr-359	349	16	.	.	PUNCT
ftr-359	350	1	this	this	DET
ftr-359	350	2	court	court	NOUN
ftr-359	350	3	will	will	AUX
ftr-359	350	4	apply	apply	VERB
ftr-359	350	5	these	these	DET
ftr-359	350	6	regulations	regulation	NOUN
ftr-359	350	7	and	and	CCONJ
ftr-359	350	8	the	the	DET
ftr-359	350	9	statute	statute	NOUN
ftr-359	350	10	as	as	SCONJ
ftr-359	350	11	written	write	VERB
ftr-359	350	12	.	.	PUNCT
ftr-359	351	1	if	if	SCONJ
ftr-359	351	2	we	we	PRON
ftr-359	351	3	were	be	AUX
ftr-359	351	4	to	to	PART
ftr-359	351	5	make	make	VERB
ftr-359	351	6	a	a	DET
ftr-359	351	7	judicial	judicial	ADJ
ftr-359	351	8	exception	exception	NOUN
ftr-359	351	9	with	with	ADP
ftr-359	351	10	respect	respect	NOUN
ftr-359	351	11	to	to	ADP
ftr-359	351	12	the	the	DET
ftr-359	351	13	adjustment	adjustment	NOUN
ftr-359	351	14	for	for	ADP
ftr-359	351	15	depreciation	depreciation	NOUN
ftr-359	351	16	,	,	PUNCT
ftr-359	351	17	we	we	PRON
ftr-359	351	18	would	would	AUX
ftr-359	351	19	be	be	AUX
ftr-359	351	20	opening	open	VERB
ftr-359	351	21	our	our	PRON
ftr-359	351	22	doors	door	NOUN
ftr-359	351	23	for	for	ADP
ftr-359	351	24	respondent	respondent	NOUN
ftr-359	351	25	every	every	DET
ftr-359	351	26	time	time	NOUN
ftr-359	351	27	he	he	PRON
ftr-359	351	28	was	be	AUX
ftr-359	351	29	dissatisfied	dissatisfied	ADJ
ftr-359	351	30	with	with	ADP
ftr-359	351	31	a	a	DET
ftr-359	351	32	certain	certain	ADJ
ftr-359	351	33	earnings	earning	NOUN
ftr-359	351	34	and	and	CCONJ
ftr-359	351	35	profits	profit	NOUN
ftr-359	351	36	adjustment	adjustment	NOUN
ftr-359	351	37	.	.	PUNCT
ftr-359	352	1	if	if	SCONJ
ftr-359	352	2	respondent	respondent	NOUN
ftr-359	352	3	believes	believe	VERB
ftr-359	352	4	that	that	SCONJ
ftr-359	352	5	his	his	PRON
ftr-359	352	6	regulations	regulation	NOUN
ftr-359	352	7	and	and	CCONJ
ftr-359	352	8	section	section	NOUN
ftr-359	352	9	312(k	312(k	PROPN
ftr-359	352	10	)	)	PUNCT
ftr-359	352	11	together	together	ADV
ftr-359	352	12	cause	cause	VERB
ftr-359	352	13	petitioner	petitioner	NOUN
ftr-359	352	14	to	to	PART
ftr-359	352	15	receive	receive	VERB
ftr-359	352	16	a	a	DET
ftr-359	352	17	“	"	PUNCT
ftr-359	352	18	double	double	ADJ
ftr-359	352	19	deduction	deduction	NOUN
ftr-359	352	20	,	,	PUNCT
ftr-359	352	21	”	"	PUNCT
ftr-359	352	22	then	then	ADV
ftr-359	352	23	respondent	respondent	NOUN
ftr-359	352	24	should	should	AUX
ftr-359	352	25	use	use	VERB
ftr-359	352	26	his	his	PRON
ftr-359	352	27	broad	broad	ADJ
ftr-359	352	28	power	power	NOUN
ftr-359	352	29	to	to	PART
ftr-359	352	30	amend	amend	VERB
ftr-359	352	31	his	his	PRON
ftr-359	352	32	regulations	regulation	NOUN
ftr-359	352	33	.	.	PUNCT
ftr-359	353	1	see	see	VERB
ftr-359	353	2	henry	henry	PROPN
ftr-359	353	3	c.	c.	PROPN
ftr-359	353	4	beck	beck	PROPN
ftr-359	353	5	builders	builders	PROPN
ftr-359	353	6	,	,	PUNCT
ftr-359	353	7	inc	inc	PROPN
ftr-359	353	8	.	.	PROPN
ftr-359	354	1	v.	v.	PROPN
ftr-359	354	2	commissioner	commissioner	PROPN
ftr-359	354	3	,	,	PUNCT
ftr-359	354	4	41	41	NUM
ftr-359	354	5	t.c	t.c	PROPN
ftr-359	354	6	.	.	PROPN
ftr-359	354	7	616	616	NUM
ftr-359	354	8	,	,	PUNCT
ftr-359	354	9	628	628	NUM
ftr-359	354	10	(	(	PUNCT
ftr-359	354	11	1964	1964	NUM
ftr-359	354	12	)	)	PUNCT
ftr-359	354	13	.	.	PUNCT
ftr-359	355	1	since	since	SCONJ
ftr-359	355	2	respondent	respondent	NOUN
ftr-359	355	3	65	65	NUM
ftr-359	355	4	.	.	PUNCT
ftr-359	355	5	see	see	VERB
ftr-359	355	6	i	i	PRON
ftr-359	355	7	d.	d.	PROPN
ftr-359	355	8	at	at	ADP
ftr-359	355	9	279	279	NUM
ftr-359	355	10	.	.	PUNCT
ftr-359	356	1	430	430	NUM
ftr-359	356	2	florida	florida	PROPN
ftr-359	356	3	tax	tax	NOUN
ftr-359	356	4	review	review	NOUN
ftr-359	356	5	[	[	X
ftr-359	356	6	vol	vol	NOUN
ftr-359	356	7	.	.	PUNCT
ftr-359	356	8	10:6	10:6	NUM
ftr-359	356	9	has	have	AUX
ftr-359	356	10	not	not	PART
ftr-359	356	11	taken	take	VERB
ftr-359	356	12	steps	step	NOUN
ftr-359	356	13	to	to	PART
ftr-359	356	14	amend	amend	VERB
ftr-359	356	15	his	his	PRON
ftr-359	356	16	regulations	regulation	NOUN
ftr-359	356	17	,	,	PUNCT
ftr-359	356	18	we	we	PRON
ftr-359	356	19	believe	believe	VERB
ftr-359	356	20	his	his	PRON
ftr-359	356	21	apparent	apparent	ADJ
ftr-359	356	22	reluctance	reluctance	NOUN
ftr-359	356	23	to	to	PART
ftr-359	356	24	use	use	VERB
ftr-359	356	25	his	his	PRON
ftr-359	356	26	broad	broad	ADJ
ftr-359	356	27	power	power	NOUN
ftr-359	356	28	in	in	ADP
ftr-359	356	29	this	this	DET
ftr-359	356	30	area	area	NOUN
ftr-359	356	31	does	do	AUX
ftr-359	356	32	not	not	PART
ftr-359	356	33	justify	justify	VERB
ftr-359	356	34	judicial	judicial	ADJ
ftr-359	356	35	interference	interference	NOUN
ftr-359	356	36	in	in	ADP
ftr-359	356	37	what	what	PRON
ftr-359	356	38	is	be	AUX
ftr-359	356	39	essentially	essentially	ADV
ftr-359	356	40	a	a	DET
ftr-359	356	41	legislative	legislative	ADJ
ftr-359	356	42	and	and	CCONJ
ftr-359	356	43	administrative	administrative	ADJ
ftr-359	356	44	matter.66	matter.66	NOUN
ftr-359	356	45	thus	thus	ADV
ftr-359	356	46	,	,	PUNCT
ftr-359	356	47	woods	woods	PROPN
ftr-359	356	48	investment	investment	PROPN
ftr-359	356	49	co.	co.	PROPN
ftr-359	356	50	presented	present	VERB
ftr-359	356	51	the	the	DET
ftr-359	356	52	court	court	NOUN
ftr-359	356	53	with	with	ADP
ftr-359	356	54	a	a	DET
ftr-359	356	55	mistake	mistake	NOUN
ftr-359	356	56	in	in	ADP
ftr-359	356	57	how	how	SCONJ
ftr-359	356	58	the	the	DET
ftr-359	356	59	law	law	NOUN
ftr-359	356	60	was	be	AUX
ftr-359	356	61	being	be	AUX
ftr-359	356	62	applied	apply	VERB
ftr-359	356	63	,	,	PUNCT
ftr-359	356	64	and	and	CCONJ
ftr-359	356	65	the	the	DET
ftr-359	356	66	court	court	NOUN
ftr-359	356	67	stated	state	VERB
ftr-359	356	68	that	that	SCONJ
ftr-359	356	69	this	this	DET
ftr-359	356	70	mistake	mistake	NOUN
ftr-359	356	71	needed	need	VERB
ftr-359	356	72	to	to	PART
ftr-359	356	73	be	be	AUX
ftr-359	356	74	fixed	fix	VERB
ftr-359	356	75	by	by	ADP
ftr-359	356	76	another	another	DET
ftr-359	356	77	branch	branch	NOUN
ftr-359	356	78	of	of	ADP
ftr-359	356	79	government	government	NOUN
ftr-359	356	80	.	.	PUNCT
ftr-359	357	1	the	the	DET
ftr-359	357	2	service	service	NOUN
ftr-359	357	3	announced	announce	VERB
ftr-359	357	4	that	that	SCONJ
ftr-359	357	5	it	it	PRON
ftr-359	357	6	would	would	AUX
ftr-359	357	7	not	not	PART
ftr-359	357	8	appeal	appeal	VERB
ftr-359	357	9	the	the	DET
ftr-359	357	10	decision	decision	NOUN
ftr-359	357	11	in	in	ADP
ftr-359	357	12	woods	wood	NOUN
ftr-359	357	13	investment	investment	NOUN
ftr-359	357	14	co.67	co.67	PROPN
ftr-359	357	15	congress	congress	PROPN
ftr-359	357	16	eventually	eventually	ADV
ftr-359	357	17	fixed	fix	VERB
ftr-359	357	18	the	the	DET
ftr-359	357	19	mistake	mistake	NOUN
ftr-359	357	20	highlighted	highlight	VERB
ftr-359	357	21	by	by	ADP
ftr-359	357	22	woods	wood	NOUN
ftr-359	357	23	investment	investment	PROPN
ftr-359	357	24	co.	co.	PROPN
ftr-359	357	25	for	for	ADP
ftr-359	357	26	dispositions	disposition	NOUN
ftr-359	357	27	occurring	occur	VERB
ftr-359	357	28	after	after	ADP
ftr-359	357	29	december	december	PROPN
ftr-359	357	30	15	15	NUM
ftr-359	357	31	,	,	PUNCT
ftr-359	357	32	1987	1987	NUM
ftr-359	357	33	,	,	PUNCT
ftr-359	357	34	by	by	ADP
ftr-359	357	35	adding	add	VERB
ftr-359	357	36	section	section	NOUN
ftr-359	357	37	1503(e	1503(e	NOUN
ftr-359	357	38	)	)	PUNCT
ftr-359	357	39	to	to	ADP
ftr-359	357	40	the	the	DET
ftr-359	357	41	code	code	NOUN
ftr-359	357	42	.	.	PUNCT
ftr-359	358	1	2	2	X
ftr-359	358	2	.	.	X
ftr-359	358	3	how	how	SCONJ
ftr-359	358	4	new	new	ADJ
ftr-359	358	5	section	section	NOUN
ftr-359	358	6	7701(o	7701(o	NOUN
ftr-359	358	7	)	)	PUNCT
ftr-359	358	8	would	would	AUX
ftr-359	358	9	change	change	VERB
ftr-359	358	10	things	thing	NOUN
ftr-359	358	11	in	in	ADP
ftr-359	358	12	a	a	DET
ftr-359	358	13	world	world	NOUN
ftr-359	358	14	where	where	SCONJ
ftr-359	358	15	new	new	ADJ
ftr-359	358	16	section	section	NOUN
ftr-359	358	17	7701(o	7701(o	NOUN
ftr-359	358	18	)	)	PUNCT
ftr-359	358	19	now	now	ADV
ftr-359	358	20	applies	apply	VERB
ftr-359	358	21	,	,	PUNCT
ftr-359	358	22	the	the	DET
ftr-359	358	23	opinion	opinion	NOUN
ftr-359	358	24	in	in	ADP
ftr-359	358	25	woods	woods	PROPN
ftr-359	358	26	investment	investment	PROPN
ftr-359	358	27	co.	co.	PROPN
ftr-359	358	28	would	would	AUX
ftr-359	358	29	need	need	VERB
ftr-359	358	30	to	to	PART
ftr-359	358	31	be	be	AUX
ftr-359	358	32	substantially	substantially	ADV
ftr-359	358	33	rewritten	rewrite	VERB
ftr-359	358	34	.	.	PUNCT
ftr-359	359	1	the	the	DET
ftr-359	359	2	court	court	NOUN
ftr-359	359	3	would	would	AUX
ftr-359	359	4	not	not	PART
ftr-359	359	5	be	be	AUX
ftr-359	359	6	able	able	ADJ
ftr-359	359	7	to	to	PART
ftr-359	359	8	simply	simply	ADV
ftr-359	359	9	dismiss	dismiss	VERB
ftr-359	359	10	the	the	DET
ftr-359	359	11	government	government	NOUN
ftr-359	359	12	’s	’s	PART
ftr-359	359	13	statements	statement	NOUN
ftr-359	359	14	that	that	SCONJ
ftr-359	359	15	a	a	DET
ftr-359	359	16	double	double	ADJ
ftr-359	359	17	deduction	deduction	NOUN
ftr-359	359	18	created	create	VERB
ftr-359	359	19	under	under	ADP
ftr-359	359	20	the	the	DET
ftr-359	359	21	consolidated	consolidated	ADJ
ftr-359	359	22	return	return	NOUN
ftr-359	359	23	regulations	regulation	NOUN
ftr-359	359	24	should	should	AUX
ftr-359	359	25	be	be	AUX
ftr-359	359	26	fixed	fix	VERB
ftr-359	359	27	by	by	ADP
ftr-359	359	28	the	the	DET
ftr-359	359	29	administrative	administrative	ADJ
ftr-359	359	30	branch	branch	NOUN
ftr-359	359	31	.	.	PUNCT
ftr-359	360	1	the	the	DET
ftr-359	360	2	irs	irs	PROPN
ftr-359	360	3	made	make	VERB
ftr-359	360	4	a	a	DET
ftr-359	360	5	showing	showing	NOUN
ftr-359	360	6	in	in	ADP
ftr-359	360	7	woods	woods	PROPN
ftr-359	360	8	investment	investment	PROPN
ftr-359	360	9	co.	co.	PROPN
ftr-359	360	10	that	that	SCONJ
ftr-359	360	11	the	the	DET
ftr-359	360	12	result	result	NOUN
ftr-359	360	13	achieved	achieve	VERB
ftr-359	360	14	under	under	ADP
ftr-359	360	15	the	the	DET
ftr-359	360	16	consolidated	consolidated	ADJ
ftr-359	360	17	return	return	NOUN
ftr-359	360	18	regulations	regulation	NOUN
ftr-359	360	19	by	by	ADP
ftr-359	360	20	the	the	DET
ftr-359	360	21	taxpayer	taxpayer	NOUN
ftr-359	360	22	in	in	ADP
ftr-359	360	23	that	that	DET
ftr-359	360	24	case	case	NOUN
ftr-359	360	25	was	be	AUX
ftr-359	360	26	unintended	unintended	ADJ
ftr-359	360	27	,	,	PUNCT
ftr-359	360	28	and	and	CCONJ
ftr-359	360	29	the	the	DET
ftr-359	360	30	government	government	NOUN
ftr-359	360	31	also	also	ADV
ftr-359	360	32	demonstrated	demonstrate	VERB
ftr-359	360	33	that	that	SCONJ
ftr-359	360	34	several	several	ADJ
ftr-359	360	35	interpretive	interpretive	ADJ
ftr-359	360	36	administration	administration	NOUN
ftr-359	360	37	rulings	ruling	NOUN
ftr-359	360	38	had	have	AUX
ftr-359	360	39	been	be	AUX
ftr-359	360	40	issued	issue	VERB
ftr-359	360	41	that	that	PRON
ftr-359	360	42	confirmed	confirm	VERB
ftr-359	360	43	the	the	DET
ftr-359	360	44	government	government	NOUN
ftr-359	360	45	’s	’s	PART
ftr-359	360	46	assertion	assertion	NOUN
ftr-359	360	47	.	.	PUNCT
ftr-359	361	1	thus	thus	ADV
ftr-359	361	2	,	,	PUNCT
ftr-359	361	3	it	it	PRON
ftr-359	361	4	would	would	AUX
ftr-359	361	5	appear	appear	VERB
ftr-359	361	6	that	that	SCONJ
ftr-359	361	7	sufficient	sufficient	ADJ
ftr-359	361	8	grounds	ground	NOUN
ftr-359	361	9	would	would	AUX
ftr-359	361	10	exist	exist	VERB
ftr-359	361	11	for	for	SCONJ
ftr-359	361	12	the	the	DET
ftr-359	361	13	court	court	NOUN
ftr-359	361	14	to	to	PART
ftr-359	361	15	find	find	VERB
ftr-359	361	16	that	that	SCONJ
ftr-359	361	17	the	the	DET
ftr-359	361	18	mistake	mistake	NOUN
ftr-359	361	19	created	create	VERB
ftr-359	361	20	by	by	ADP
ftr-359	361	21	the	the	DET
ftr-359	361	22	consolidated	consolidated	ADJ
ftr-359	361	23	return	return	NOUN
ftr-359	361	24	regulations	regulation	NOUN
ftr-359	361	25	in	in	ADP
ftr-359	361	26	woods	woods	PROPN
ftr-359	361	27	investment	investment	PROPN
ftr-359	361	28	co.	co.	PROPN
ftr-359	361	29	represents	represent	VERB
ftr-359	361	30	a	a	DET
ftr-359	361	31	situation	situation	NOUN
ftr-359	361	32	in	in	ADP
ftr-359	361	33	which	which	PRON
ftr-359	361	34	the	the	DET
ftr-359	361	35	economic	economic	ADJ
ftr-359	361	36	substance	substance	NOUN
ftr-359	361	37	doctrine	doctrine	NOUN
ftr-359	361	38	is	be	AUX
ftr-359	361	39	“	"	PUNCT
ftr-359	361	40	relevant	relevant	ADJ
ftr-359	361	41	.	.	PUNCT
ftr-359	361	42	”68	”68	PROPN
ftr-359	361	43	thus	thus	ADV
ftr-359	361	44	,	,	PUNCT
ftr-359	361	45	it	it	PRON
ftr-359	361	46	would	would	AUX
ftr-359	361	47	appear	appear	VERB
ftr-359	361	48	that	that	SCONJ
ftr-359	361	49	new	new	ADJ
ftr-359	361	50	section	section	NOUN
ftr-359	361	51	7701(o	7701(o	NOUN
ftr-359	361	52	)	)	PUNCT
ftr-359	361	53	opens	open	VERB
ftr-359	361	54	the	the	DET
ftr-359	361	55	door	door	NOUN
ftr-359	361	56	for	for	SCONJ
ftr-359	361	57	the	the	DET
ftr-359	361	58	commissioner	commissioner	NOUN
ftr-359	361	59	to	to	PART
ftr-359	361	60	argue	argue	VERB
ftr-359	361	61	against	against	ADP
ftr-359	361	62	the	the	DET
ftr-359	361	63	plain	plain	ADJ
ftr-359	361	64	meaning	meaning	NOUN
ftr-359	361	65	of	of	ADP
ftr-359	361	66	its	its	PRON
ftr-359	361	67	own	own	ADJ
ftr-359	361	68	regulations	regulation	NOUN
ftr-359	361	69	when	when	SCONJ
ftr-359	361	70	those	those	DET
ftr-359	361	71	regulations	regulation	NOUN
ftr-359	361	72	lead	lead	VERB
ftr-359	361	73	to	to	ADP
ftr-359	361	74	an	an	DET
ftr-359	361	75	unintended	unintended	ADJ
ftr-359	361	76	result	result	NOUN
ftr-359	361	77	.	.	PUNCT
ftr-359	362	1	assuming	assume	VERB
ftr-359	362	2	,	,	PUNCT
ftr-359	362	3	as	as	SCONJ
ftr-359	362	4	is	be	AUX
ftr-359	362	5	likely	likely	ADJ
ftr-359	362	6	to	to	PART
ftr-359	362	7	be	be	AUX
ftr-359	362	8	the	the	DET
ftr-359	362	9	case	case	NOUN
ftr-359	362	10	,	,	PUNCT
ftr-359	362	11	that	that	SCONJ
ftr-359	362	12	the	the	DET
ftr-359	362	13	government	government	NOUN
ftr-359	362	14	would	would	AUX
ftr-359	362	15	be	be	AUX
ftr-359	362	16	able	able	ADJ
ftr-359	362	17	to	to	PART
ftr-359	362	18	convince	convince	VERB
ftr-359	362	19	the	the	DET
ftr-359	362	20	tax	tax	NOUN
ftr-359	362	21	court	court	NOUN
ftr-359	362	22	that	that	SCONJ
ftr-359	362	23	the	the	DET
ftr-359	362	24	economic	economic	ADJ
ftr-359	362	25	substance	substance	NOUN
ftr-359	362	26	doctrine	doctrine	NOUN
ftr-359	362	27	is	be	AUX
ftr-359	362	28	“	"	PUNCT
ftr-359	362	29	relevant	relevant	ADJ
ftr-359	362	30	”	"	PUNCT
ftr-359	362	31	to	to	ADP
ftr-359	362	32	the	the	DET
ftr-359	362	33	consolidated	consolidated	ADJ
ftr-359	362	34	return	return	NOUN
ftr-359	362	35	mistake	mistake	NOUN
ftr-359	362	36	because	because	SCONJ
ftr-359	362	37	a	a	DET
ftr-359	362	38	double	double	ADJ
ftr-359	362	39	deduction	deduction	NOUN
ftr-359	362	40	is	be	AUX
ftr-359	362	41	not	not	PART
ftr-359	362	42	consistent	consistent	ADJ
ftr-359	362	43	with	with	ADP
ftr-359	362	44	the	the	DET
ftr-359	362	45	purpose	purpose	NOUN
ftr-359	362	46	of	of	ADP
ftr-359	362	47	the	the	DET
ftr-359	362	48	tax	tax	NOUN
ftr-359	362	49	laws	law	NOUN
ftr-359	362	50	,	,	PUNCT
ftr-359	362	51	the	the	DET
ftr-359	362	52	burden	burden	NOUN
ftr-359	362	53	would	would	AUX
ftr-359	362	54	be	be	AUX
ftr-359	362	55	on	on	ADP
ftr-359	362	56	the	the	DET
ftr-359	362	57	taxpayer	taxpayer	NOUN
ftr-359	362	58	to	to	PART
ftr-359	362	59	demonstrate	demonstrate	VERB
ftr-359	362	60	that	that	SCONJ
ftr-359	362	61	the	the	DET
ftr-359	362	62	transaction	transaction	NOUN
ftr-359	362	63	that	that	PRON
ftr-359	362	64	had	have	AUX
ftr-359	362	65	given	give	VERB
ftr-359	362	66	rise	rise	NOUN
ftr-359	362	67	to	to	ADP
ftr-359	362	68	this	this	DET
ftr-359	362	69	tax	tax	NOUN
ftr-359	362	70	mistake	mistake	NOUN
ftr-359	362	71	changed	change	VERB
ftr-359	362	72	the	the	DET
ftr-359	362	73	taxpayer	taxpayer	NOUN
ftr-359	362	74	’s	’s	PART
ftr-359	362	75	position	position	NOUN
ftr-359	362	76	in	in	ADP
ftr-359	362	77	a	a	DET
ftr-359	362	78	meaningful	meaningful	ADJ
ftr-359	362	79	way	way	NOUN
ftr-359	362	80	and	and	CCONJ
ftr-359	362	81	had	have	VERB
ftr-359	362	82	a	a	DET
ftr-359	362	83	substantial	substantial	ADJ
ftr-359	362	84	non	non	ADJ
ftr-359	362	85	-	-	ADJ
ftr-359	362	86	tax	tax	ADJ
ftr-359	362	87	purpose.69	purpose.69	NOUN
ftr-359	362	88	if	if	SCONJ
ftr-359	362	89	the	the	DET
ftr-359	362	90	taxpayer	taxpayer	NOUN
ftr-359	362	91	could	could	AUX
ftr-359	362	92	meet	meet	VERB
ftr-359	362	93	its	its	PRON
ftr-359	362	94	burden	burden	NOUN
ftr-359	362	95	of	of	ADP
ftr-359	362	96	proof	proof	NOUN
ftr-359	362	97	with	with	ADP
ftr-359	362	98	respect	respect	NOUN
ftr-359	362	99	to	to	ADP
ftr-359	362	100	the	the	DET
ftr-359	362	101	requirements	requirement	NOUN
ftr-359	362	102	contained	contain	VERB
ftr-359	362	103	in	in	ADP
ftr-359	362	104	section	section	NOUN
ftr-359	362	105	7701(o)(1)(a	7701(o)(1)(a	NUM
ftr-359	362	106	)	)	PUNCT
ftr-359	363	1	and	and	CCONJ
ftr-359	363	2	(	(	PUNCT
ftr-359	363	3	b	b	NOUN
ftr-359	363	4	)	)	PUNCT
ftr-359	363	5	,	,	PUNCT
ftr-359	363	6	66	66	NUM
ftr-359	363	7	.	.	PUNCT
ftr-359	364	1	i	i	PRON
ftr-359	364	2	d.	d.	VERB
ftr-359	364	3	at	at	ADP
ftr-359	364	4	281	281	NUM
ftr-359	364	5	-	-	SYM
ftr-359	364	6	82	82	NUM
ftr-359	364	7	(	(	PUNCT
ftr-359	364	8	emphasis	emphasis	NOUN
ftr-359	364	9	added	add	VERB
ftr-359	364	10	)	)	PUNCT
ftr-359	364	11	.	.	PUNCT
ftr-359	365	1	67	67	NUM
ftr-359	365	2	.	.	PUNCT
ftr-359	366	1	announcement	announcement	PROPN
ftr-359	366	2	86	86	NUM
ftr-359	366	3	-	-	SYM
ftr-359	366	4	32	32	NUM
ftr-359	366	5	,	,	PUNCT
ftr-359	366	6	1986	1986	NUM
ftr-359	366	7	-	-	SYM
ftr-359	366	8	12	12	NUM
ftr-359	366	9	i.r.b	i.r.b	NOUN
ftr-359	366	10	.	.	PUNCT
ftr-359	367	1	26	26	NUM
ftr-359	367	2	,	,	PUNCT
ftr-359	367	3	1986	1986	NUM
ftr-359	367	4	i.r.b	i.r.b	NOUN
ftr-359	367	5	.	.	PUNCT
ftr-359	367	6	lexis	lexis	PROPN
ftr-359	367	7	264	264	NUM
ftr-359	367	8	(	(	PUNCT
ftr-359	367	9	mar	mar	PROPN
ftr-359	367	10	.	.	PROPN
ftr-359	367	11	24	24	NUM
ftr-359	367	12	,	,	PUNCT
ftr-359	367	13	1986	1986	NUM
ftr-359	367	14	)	)	PUNCT
ftr-359	367	15	.	.	PUNCT
ftr-359	368	1	68	68	NUM
ftr-359	368	2	.	.	PUNCT
ftr-359	369	1	§	§	PROPN
ftr-359	369	2	7701(o)(1	7701(o)(1	NUM
ftr-359	369	3	)	)	PUNCT
ftr-359	369	4	.	.	PUNCT
ftr-359	370	1	69	69	NUM
ftr-359	370	2	.	.	PUNCT
ftr-359	371	1	irc	irc	PROPN
ftr-359	371	2	§	§	PROPN
ftr-359	371	3	§	§	PROPN
ftr-359	371	4	7701(o)(1)(a	7701(o)(1)(a	NOUN
ftr-359	371	5	)	)	PUNCT
ftr-359	371	6	,	,	PUNCT
ftr-359	371	7	(	(	PUNCT
ftr-359	371	8	b	b	NOUN
ftr-359	371	9	)	)	PUNCT
ftr-359	371	10	.	.	PUNCT
ftr-359	372	1	2010	2010	NUM
ftr-359	372	2	]	]	X
ftr-359	372	3	economic	economic	ADJ
ftr-359	372	4	substance	substance	NOUN
ftr-359	372	5	doctrine	doctrine	NOUN
ftr-359	372	6	431	431	NUM
ftr-359	373	1	then	then	ADV
ftr-359	373	2	it	it	PRON
ftr-359	373	3	could	could	AUX
ftr-359	373	4	capture	capture	VERB
ftr-359	373	5	an	an	DET
ftr-359	373	6	unintended	unintended	ADJ
ftr-359	373	7	benefit	benefit	NOUN
ftr-359	373	8	from	from	ADP
ftr-359	373	9	this	this	DET
ftr-359	373	10	mistake	mistake	NOUN
ftr-359	373	11	.	.	PUNCT
ftr-359	374	1	although	although	SCONJ
ftr-359	374	2	not	not	PART
ftr-359	374	3	free	free	ADJ
ftr-359	374	4	from	from	ADP
ftr-359	374	5	doubt	doubt	NOUN
ftr-359	374	6	,	,	PUNCT
ftr-359	374	7	it	it	PRON
ftr-359	374	8	would	would	AUX
ftr-359	374	9	appear	appear	VERB
ftr-359	374	10	that	that	SCONJ
ftr-359	374	11	the	the	DET
ftr-359	374	12	taxpayer	taxpayer	NOUN
ftr-359	374	13	would	would	AUX
ftr-359	374	14	likely	likely	ADV
ftr-359	374	15	be	be	AUX
ftr-359	374	16	able	able	ADJ
ftr-359	374	17	to	to	PART
ftr-359	374	18	meet	meet	VERB
ftr-359	374	19	its	its	PRON
ftr-359	374	20	burden	burden	NOUN
ftr-359	374	21	of	of	ADP
ftr-359	374	22	proof	proof	NOUN
ftr-359	374	23	in	in	ADP
ftr-359	374	24	the	the	DET
ftr-359	374	25	fact	fact	NOUN
ftr-359	374	26	pattern	pattern	NOUN
ftr-359	374	27	presented	present	VERB
ftr-359	374	28	in	in	ADP
ftr-359	374	29	woods	woods	PROPN
ftr-359	374	30	investment	investment	PROPN
ftr-359	374	31	co.	co.	PROPN
ftr-359	375	1	because	because	SCONJ
ftr-359	375	2	(	(	PUNCT
ftr-359	375	3	1	1	X
ftr-359	375	4	)	)	PUNCT
ftr-359	375	5	the	the	DET
ftr-359	375	6	taxpayer	taxpayer	NOUN
ftr-359	375	7	’s	’s	PART
ftr-359	375	8	effort	effort	NOUN
ftr-359	375	9	to	to	PART
ftr-359	375	10	sell	sell	VERB
ftr-359	375	11	a	a	DET
ftr-359	375	12	real	real	ADJ
ftr-359	375	13	operating	operate	VERB
ftr-359	375	14	subsidiary	subsidiary	NOUN
ftr-359	375	15	changed	change	VERB
ftr-359	375	16	the	the	DET
ftr-359	375	17	taxpayer	taxpayer	NOUN
ftr-359	375	18	’s	’s	PART
ftr-359	375	19	economic	economic	ADJ
ftr-359	375	20	position	position	NOUN
ftr-359	375	21	in	in	ADP
ftr-359	375	22	a	a	DET
ftr-359	375	23	meaningful	meaningful	ADJ
ftr-359	375	24	way	way	NOUN
ftr-359	375	25	,	,	PUNCT
ftr-359	375	26	and	and	CCONJ
ftr-359	375	27	(	(	PUNCT
ftr-359	375	28	2	2	X
ftr-359	375	29	)	)	PUNCT
ftr-359	375	30	the	the	DET
ftr-359	375	31	taxpayer	taxpayer	NOUN
ftr-359	375	32	should	should	AUX
ftr-359	375	33	be	be	AUX
ftr-359	375	34	able	able	ADJ
ftr-359	375	35	to	to	PART
ftr-359	375	36	demonstrate	demonstrate	VERB
ftr-359	375	37	that	that	SCONJ
ftr-359	375	38	the	the	DET
ftr-359	375	39	disposal	disposal	NOUN
ftr-359	375	40	of	of	ADP
ftr-359	375	41	a	a	DET
ftr-359	375	42	real	real	ADJ
ftr-359	375	43	operating	operate	VERB
ftr-359	375	44	subsidiary	subsidiary	NOUN
ftr-359	375	45	has	have	VERB
ftr-359	375	46	a	a	DET
ftr-359	375	47	substantial	substantial	ADJ
ftr-359	375	48	business	business	NOUN
ftr-359	375	49	purpose	purpose	NOUN
ftr-359	375	50	apart	apart	ADV
ftr-359	375	51	from	from	ADP
ftr-359	375	52	the	the	DET
ftr-359	375	53	tax	tax	NOUN
ftr-359	375	54	benefits	benefit	NOUN
ftr-359	375	55	of	of	ADP
ftr-359	375	56	such	such	DET
ftr-359	375	57	a	a	DET
ftr-359	375	58	sale	sale	NOUN
ftr-359	375	59	.	.	PUNCT
ftr-359	376	1	so	so	ADV
ftr-359	376	2	,	,	PUNCT
ftr-359	376	3	as	as	ADP
ftr-359	376	4	to	to	ADP
ftr-359	376	5	the	the	DET
ftr-359	376	6	disposal	disposal	NOUN
ftr-359	376	7	transaction	transaction	NOUN
ftr-359	376	8	,	,	PUNCT
ftr-359	376	9	this	this	DET
ftr-359	376	10	transaction	transaction	NOUN
ftr-359	376	11	would	would	AUX
ftr-359	376	12	likely	likely	ADV
ftr-359	376	13	satisfy	satisfy	VERB
ftr-359	376	14	the	the	DET
ftr-359	376	15	economic	economic	ADJ
ftr-359	376	16	substance	substance	NOUN
ftr-359	376	17	doctrine	doctrine	NOUN
ftr-359	376	18	.	.	PUNCT
ftr-359	377	1	likewise	likewise	ADV
ftr-359	377	2	,	,	PUNCT
ftr-359	377	3	as	as	ADP
ftr-359	377	4	to	to	ADP
ftr-359	377	5	the	the	DET
ftr-359	377	6	transactions	transaction	NOUN
ftr-359	377	7	that	that	PRON
ftr-359	377	8	gave	give	VERB
ftr-359	377	9	rise	rise	NOUN
ftr-359	377	10	to	to	ADP
ftr-359	377	11	the	the	DET
ftr-359	377	12	right	right	NOUN
ftr-359	377	13	to	to	PART
ftr-359	377	14	claim	claim	VERB
ftr-359	377	15	accelerated	accelerate	VERB
ftr-359	377	16	depreciation	depreciation	NOUN
ftr-359	377	17	deductions	deduction	NOUN
ftr-359	377	18	at	at	ADP
ftr-359	377	19	the	the	DET
ftr-359	377	20	operating	operate	VERB
ftr-359	377	21	subsidiary	subsidiary	NOUN
ftr-359	377	22	level	level	NOUN
ftr-359	377	23	,	,	PUNCT
ftr-359	377	24	the	the	DET
ftr-359	377	25	taxpayer	taxpayer	NOUN
ftr-359	377	26	would	would	AUX
ftr-359	377	27	likely	likely	ADV
ftr-359	377	28	satisfy	satisfy	VERB
ftr-359	377	29	economic	economic	ADJ
ftr-359	377	30	substance	substance	NOUN
ftr-359	377	31	concerns	concern	NOUN
ftr-359	377	32	if	if	SCONJ
ftr-359	377	33	it	it	PRON
ftr-359	377	34	could	could	AUX
ftr-359	377	35	show	show	VERB
ftr-359	377	36	that	that	SCONJ
ftr-359	377	37	the	the	DET
ftr-359	377	38	assets	asset	NOUN
ftr-359	377	39	subject	subject	ADJ
ftr-359	377	40	to	to	ADP
ftr-359	377	41	accelerated	accelerated	ADJ
ftr-359	377	42	depreciation	depreciation	NOUN
ftr-359	377	43	were	be	AUX
ftr-359	377	44	used	use	VERB
ftr-359	377	45	in	in	ADP
ftr-359	377	46	a	a	DET
ftr-359	377	47	meaningful	meaningful	ADJ
ftr-359	377	48	way	way	NOUN
ftr-359	377	49	in	in	ADP
ftr-359	377	50	the	the	DET
ftr-359	377	51	business	business	NOUN
ftr-359	377	52	of	of	ADP
ftr-359	377	53	its	its	PRON
ftr-359	377	54	subsidiary	subsidiary	NOUN
ftr-359	377	55	and	and	CCONJ
ftr-359	377	56	if	if	SCONJ
ftr-359	377	57	it	it	PRON
ftr-359	377	58	could	could	AUX
ftr-359	377	59	show	show	VERB
ftr-359	377	60	that	that	SCONJ
ftr-359	377	61	those	those	DET
ftr-359	377	62	assets	asset	NOUN
ftr-359	377	63	were	be	AUX
ftr-359	377	64	acquired	acquire	VERB
ftr-359	377	65	for	for	ADP
ftr-359	377	66	a	a	DET
ftr-359	377	67	substantial	substantial	ADJ
ftr-359	377	68	business	business	NOUN
ftr-359	377	69	reason	reason	NOUN
ftr-359	377	70	apart	apart	ADV
ftr-359	377	71	from	from	ADP
ftr-359	377	72	their	their	PRON
ftr-359	377	73	tax	tax	NOUN
ftr-359	377	74	depreciation	depreciation	NOUN
ftr-359	377	75	.	.	PUNCT
ftr-359	378	1	thus	thus	ADV
ftr-359	378	2	,	,	PUNCT
ftr-359	378	3	new	new	ADJ
ftr-359	378	4	section	section	NOUN
ftr-359	378	5	7701(o	7701(o	NOUN
ftr-359	378	6	)	)	PUNCT
ftr-359	378	7	opens	open	VERB
ftr-359	378	8	the	the	DET
ftr-359	378	9	door	door	NOUN
ftr-359	378	10	for	for	SCONJ
ftr-359	378	11	the	the	DET
ftr-359	378	12	irs	irs	PROPN
ftr-359	378	13	to	to	PART
ftr-359	378	14	argue	argue	VERB
ftr-359	378	15	against	against	ADP
ftr-359	378	16	the	the	DET
ftr-359	378	17	plain	plain	ADJ
ftr-359	378	18	meaning	meaning	NOUN
ftr-359	378	19	of	of	ADP
ftr-359	378	20	its	its	PRON
ftr-359	378	21	own	own	ADJ
ftr-359	378	22	regulations	regulation	NOUN
ftr-359	378	23	in	in	ADP
ftr-359	378	24	cases	case	NOUN
ftr-359	378	25	such	such	ADJ
ftr-359	378	26	as	as	ADP
ftr-359	378	27	woods	woods	PROPN
ftr-359	378	28	investment	investment	PROPN
ftr-359	378	29	co.	co.	PROPN
ftr-359	378	30	but	but	CCONJ
ftr-359	378	31	the	the	DET
ftr-359	378	32	actual	actual	ADJ
ftr-359	378	33	holding	holding	NOUN
ftr-359	378	34	in	in	ADP
ftr-359	378	35	that	that	DET
ftr-359	378	36	particular	particular	ADJ
ftr-359	378	37	case	case	NOUN
ftr-359	378	38	probably	probably	ADV
ftr-359	378	39	would	would	AUX
ftr-359	378	40	not	not	PART
ftr-359	378	41	change	change	VERB
ftr-359	378	42	because	because	SCONJ
ftr-359	378	43	the	the	DET
ftr-359	378	44	transactions	transaction	NOUN
ftr-359	378	45	used	use	VERB
ftr-359	378	46	to	to	PART
ftr-359	378	47	create	create	VERB
ftr-359	378	48	the	the	DET
ftr-359	378	49	mistake	mistake	NOUN
ftr-359	378	50	had	have	VERB
ftr-359	378	51	substantial	substantial	ADJ
ftr-359	378	52	economic	economic	ADJ
ftr-359	378	53	consequences	consequence	NOUN
ftr-359	378	54	to	to	ADP
ftr-359	378	55	the	the	DET
ftr-359	378	56	taxpayer	taxpayer	NOUN
ftr-359	378	57	.	.	PUNCT
ftr-359	379	1	however	however	ADV
ftr-359	379	2	,	,	PUNCT
ftr-359	379	3	having	having	AUX
ftr-359	379	4	said	say	VERB
ftr-359	379	5	this	this	PRON
ftr-359	379	6	,	,	PUNCT
ftr-359	379	7	it	it	PRON
ftr-359	379	8	is	be	AUX
ftr-359	379	9	important	important	ADJ
ftr-359	379	10	to	to	PART
ftr-359	379	11	note	note	VERB
ftr-359	379	12	that	that	SCONJ
ftr-359	379	13	the	the	DET
ftr-359	379	14	court	court	NOUN
ftr-359	379	15	would	would	AUX
ftr-359	379	16	be	be	AUX
ftr-359	379	17	required	require	VERB
ftr-359	379	18	to	to	PART
ftr-359	379	19	go	go	VERB
ftr-359	379	20	through	through	ADP
ftr-359	379	21	a	a	DET
ftr-359	379	22	fact	fact	NOUN
ftr-359	379	23	finding	find	VERB
ftr-359	379	24	exercise	exercise	NOUN
ftr-359	379	25	before	before	ADP
ftr-359	379	26	reaching	reach	VERB
ftr-359	379	27	this	this	DET
ftr-359	379	28	conclusion	conclusion	NOUN
ftr-359	379	29	and	and	CCONJ
ftr-359	379	30	that	that	SCONJ
ftr-359	379	31	a	a	DET
ftr-359	379	32	failure	failure	NOUN
ftr-359	379	33	by	by	ADP
ftr-359	379	34	the	the	DET
ftr-359	379	35	taxpayer	taxpayer	NOUN
ftr-359	379	36	to	to	PART
ftr-359	379	37	meet	meet	VERB
ftr-359	379	38	its	its	PRON
ftr-359	379	39	factual	factual	ADJ
ftr-359	379	40	burden	burden	NOUN
ftr-359	379	41	of	of	ADP
ftr-359	379	42	proof	proof	NOUN
ftr-359	379	43	under	under	ADP
ftr-359	379	44	section	section	NOUN
ftr-359	379	45	7701(o)(1	7701(o)(1	NUM
ftr-359	379	46	)	)	PUNCT
ftr-359	379	47	with	with	ADP
ftr-359	379	48	respect	respect	NOUN
ftr-359	379	49	to	to	ADP
ftr-359	379	50	the	the	DET
ftr-359	379	51	acquisition	acquisition	NOUN
ftr-359	379	52	of	of	ADP
ftr-359	379	53	depreciable	depreciable	ADJ
ftr-359	379	54	assets	asset	NOUN
ftr-359	379	55	and	and	CCONJ
ftr-359	379	56	the	the	DET
ftr-359	379	57	disposal	disposal	NOUN
ftr-359	379	58	of	of	ADP
ftr-359	379	59	its	its	PRON
ftr-359	379	60	subsidiary	subsidiary	NOUN
ftr-359	379	61	would	would	AUX
ftr-359	379	62	be	be	AUX
ftr-359	379	63	fatal	fatal	ADJ
ftr-359	379	64	.	.	PUNCT
ftr-359	380	1	thus	thus	ADV
ftr-359	380	2	,	,	PUNCT
ftr-359	380	3	this	this	DET
ftr-359	380	4	analysis	analysis	NOUN
ftr-359	380	5	indicates	indicate	VERB
ftr-359	380	6	that	that	SCONJ
ftr-359	380	7	new	new	ADJ
ftr-359	380	8	section	section	NOUN
ftr-359	380	9	7701(o	7701(o	NOUN
ftr-359	380	10	)	)	PUNCT
ftr-359	380	11	appears	appear	VERB
ftr-359	380	12	to	to	PART
ftr-359	380	13	eliminate	eliminate	VERB
ftr-359	380	14	the	the	DET
ftr-359	380	15	taxpayer	taxpayer	NOUN
ftr-359	380	16	’s	’s	PART
ftr-359	380	17	ability	ability	NOUN
ftr-359	380	18	to	to	PART
ftr-359	380	19	assert	assert	VERB
ftr-359	380	20	arguments	argument	NOUN
ftr-359	380	21	of	of	ADP
ftr-359	380	22	government	government	NOUN
ftr-359	380	23	estoppel	estoppel	NOUN
ftr-359	380	24	or	or	CCONJ
ftr-359	380	25	detrimental	detrimental	ADJ
ftr-359	380	26	reliance	reliance	NOUN
ftr-359	380	27	when	when	SCONJ
ftr-359	380	28	the	the	DET
ftr-359	380	29	regulations	regulation	NOUN
ftr-359	380	30	that	that	PRON
ftr-359	380	31	are	be	AUX
ftr-359	380	32	being	be	AUX
ftr-359	380	33	relied	rely	VERB
ftr-359	380	34	upon	upon	SCONJ
ftr-359	380	35	create	create	VERB
ftr-359	380	36	a	a	DET
ftr-359	380	37	tax	tax	NOUN
ftr-359	380	38	mistake	mistake	NOUN
ftr-359	380	39	to	to	PART
ftr-359	380	40	which	which	PRON
ftr-359	380	41	section	section	NOUN
ftr-359	380	42	7701(o	7701(o	NOUN
ftr-359	380	43	)	)	PUNCT
ftr-359	380	44	is	be	AUX
ftr-359	380	45	relevant	relevant	ADJ
ftr-359	380	46	.	.	PUNCT
ftr-359	381	1	if	if	SCONJ
ftr-359	381	2	subsequent	subsequent	ADJ
ftr-359	381	3	judicial	judicial	ADJ
ftr-359	381	4	cases	case	NOUN
ftr-359	381	5	concur	concur	VERB
ftr-359	381	6	in	in	ADP
ftr-359	381	7	this	this	DET
ftr-359	381	8	assessment	assessment	NOUN
ftr-359	381	9	,	,	PUNCT
ftr-359	381	10	then	then	ADV
ftr-359	381	11	section	section	NOUN
ftr-359	381	12	7701(o	7701(o	NOUN
ftr-359	381	13	)	)	PUNCT
ftr-359	381	14	will	will	AUX
ftr-359	381	15	have	have	VERB
ftr-359	381	16	an	an	DET
ftr-359	381	17	important	important	ADJ
ftr-359	381	18	impact	impact	NOUN
ftr-359	381	19	on	on	ADP
ftr-359	381	20	the	the	DET
ftr-359	381	21	course	course	NOUN
ftr-359	381	22	of	of	ADP
ftr-359	381	23	future	future	ADJ
ftr-359	381	24	tax	tax	NOUN
ftr-359	381	25	jurisprudence	jurisprudence	NOUN
ftr-359	381	26	.	.	PUNCT
ftr-359	382	1	b.	b.	PROPN
ftr-359	382	2	textron	textron	PROPN
ftr-359	382	3	,	,	PUNCT
ftr-359	382	4	inc	inc	PROPN
ftr-359	382	5	.	.	PROPN
ftr-359	383	1	v.	v.	PROPN
ftr-359	383	2	united	united	PROPN
ftr-359	383	3	states70	states70	PROPN
ftr-359	383	4	the	the	DET
ftr-359	383	5	facts	fact	NOUN
ftr-359	383	6	in	in	ADP
ftr-359	383	7	the	the	DET
ftr-359	383	8	textron	textron	NOUN
ftr-359	383	9	case	case	NOUN
ftr-359	383	10	are	be	AUX
ftr-359	383	11	fascinating	fascinating	ADJ
ftr-359	383	12	because	because	SCONJ
ftr-359	383	13	they	they	PRON
ftr-359	383	14	present	present	VERB
ftr-359	383	15	the	the	DET
ftr-359	383	16	issue	issue	NOUN
ftr-359	383	17	of	of	ADP
ftr-359	383	18	how	how	SCONJ
ftr-359	383	19	the	the	DET
ftr-359	383	20	government	government	NOUN
ftr-359	383	21	will	will	AUX
ftr-359	383	22	be	be	AUX
ftr-359	383	23	able	able	ADJ
ftr-359	383	24	to	to	PART
ftr-359	383	25	bifurcate	bifurcate	VERB
ftr-359	383	26	a	a	DET
ftr-359	383	27	transaction	transaction	NOUN
ftr-359	383	28	to	to	PART
ftr-359	383	29	isolate	isolate	VERB
ftr-359	383	30	one	one	NUM
ftr-359	383	31	narrow	narrow	ADJ
ftr-359	383	32	aspect	aspect	NOUN
ftr-359	383	33	of	of	ADP
ftr-359	383	34	an	an	DET
ftr-359	383	35	overall	overall	ADJ
ftr-359	383	36	transaction	transaction	NOUN
ftr-359	383	37	for	for	ADP
ftr-359	383	38	purposes	purpose	NOUN
ftr-359	383	39	of	of	ADP
ftr-359	383	40	applying	apply	VERB
ftr-359	383	41	the	the	DET
ftr-359	383	42	economic	economic	ADJ
ftr-359	383	43	substance	substance	NOUN
ftr-359	383	44	doctrine	doctrine	NOUN
ftr-359	383	45	.	.	PUNCT
ftr-359	384	1	1	1	X
ftr-359	384	2	.	.	X
ftr-359	384	3	the	the	DET
ftr-359	384	4	historical	historical	ADJ
ftr-359	384	5	basis	basis	NOUN
ftr-359	384	6	for	for	SCONJ
ftr-359	384	7	the	the	DET
ftr-359	384	8	opinion	opinion	NOUN
ftr-359	384	9	textron	textron	NOUN
ftr-359	384	10	took	take	VERB
ftr-359	384	11	tax	tax	NOUN
ftr-359	384	12	deductions	deduction	NOUN
ftr-359	384	13	in	in	ADP
ftr-359	384	14	the	the	DET
ftr-359	384	15	amount	amount	NOUN
ftr-359	384	16	of	of	ADP
ftr-359	384	17	$	$	SYM
ftr-359	384	18	1,259,714.67	1,259,714.67	NUM
ftr-359	384	19	for	for	ADP
ftr-359	384	20	worthless	worthless	ADJ
ftr-359	384	21	securities	security	NOUN
ftr-359	384	22	and	and	CCONJ
ftr-359	384	23	$	$	SYM
ftr-359	384	24	4,670,520.02	4,670,520.02	NUM
ftr-359	384	25	for	for	ADP
ftr-359	384	26	bad	bad	ADJ
ftr-359	384	27	debts	debt	NOUN
ftr-359	384	28	for	for	ADP
ftr-359	384	29	the	the	DET
ftr-359	384	30	taxable	taxable	ADJ
ftr-359	384	31	year	year	NOUN
ftr-359	384	32	70	70	NUM
ftr-359	384	33	.	.	PUNCT
ftr-359	385	1	textron	textron	PROPN
ftr-359	385	2	,	,	PUNCT
ftr-359	385	3	inc	inc	PROPN
ftr-359	385	4	.	.	PROPN
ftr-359	386	1	v.	v.	PROPN
ftr-359	386	2	united	united	PROPN
ftr-359	386	3	states	states	PROPN
ftr-359	386	4	,	,	PUNCT
ftr-359	386	5	561	561	NUM
ftr-359	386	6	f.2d	f.2d	NOUN
ftr-359	386	7	1023	1023	NUM
ftr-359	386	8	(	(	PUNCT
ftr-359	386	9	1st	1st	ADJ
ftr-359	386	10	cir	cir	NOUN
ftr-359	386	11	.	.	PUNCT
ftr-359	386	12	1977	1977	NUM
ftr-359	386	13	)	)	PUNCT
ftr-359	386	14	.	.	PUNCT
ftr-359	387	1	432	432	NUM
ftr-359	387	2	florida	florida	PROPN
ftr-359	387	3	tax	tax	NOUN
ftr-359	387	4	review	review	NOUN
ftr-359	388	1	[	[	X
ftr-359	388	2	vol	vol	NOUN
ftr-359	388	3	.	.	PUNCT
ftr-359	388	4	10:6	10:6	NUM
ftr-359	388	5	ended	end	VERB
ftr-359	388	6	january	january	PROPN
ftr-359	388	7	2	2	NUM
ftr-359	388	8	,	,	PUNCT
ftr-359	388	9	1960	1960	NUM
ftr-359	388	10	with	with	ADP
ftr-359	388	11	respect	respect	NOUN
ftr-359	388	12	to	to	ADP
ftr-359	388	13	its	its	PRON
ftr-359	388	14	wholly	wholly	ADV
ftr-359	388	15	owned	own	VERB
ftr-359	388	16	subsidiary	subsidiary	NOUN
ftr-359	388	17	,	,	PUNCT
ftr-359	388	18	hawaiian	hawaiian	ADJ
ftr-359	388	19	textron	textron	PROPN
ftr-359	388	20	,	,	PUNCT
ftr-359	388	21	inc	inc	PROPN
ftr-359	388	22	.	.	PROPN
ftr-359	389	1	(	(	PUNCT
ftr-359	389	2	“	"	PUNCT
ftr-359	389	3	hawaiian	hawaiian	ADJ
ftr-359	389	4	”	"	PUNCT
ftr-359	389	5	)	)	PUNCT
ftr-359	389	6	.	.	PUNCT
ftr-359	390	1	in	in	ADP
ftr-359	390	2	april	april	PROPN
ftr-359	390	3	,	,	PUNCT
ftr-359	390	4	1960	1960	NUM
ftr-359	390	5	,	,	PUNCT
ftr-359	390	6	textron	textron	PROPN
ftr-359	390	7	acquired	acquire	VERB
ftr-359	390	8	the	the	DET
ftr-359	390	9	assets	asset	NOUN
ftr-359	390	10	of	of	ADP
ftr-359	390	11	the	the	DET
ftr-359	390	12	bell	bell	PROPN
ftr-359	390	13	defense	defense	PROPN
ftr-359	390	14	group	group	NOUN
ftr-359	390	15	from	from	ADP
ftr-359	390	16	bell	bell	NOUN
ftr-359	390	17	aircraft	aircraft	NOUN
ftr-359	390	18	corporation	corporation	NOUN
ftr-359	390	19	using	use	VERB
ftr-359	390	20	hawaiian	hawaiian	PROPN
ftr-359	390	21	as	as	ADP
ftr-359	390	22	the	the	DET
ftr-359	390	23	receptacle	receptacle	NOUN
ftr-359	390	24	.	.	PUNCT
ftr-359	391	1	textron	textron	PROPN
ftr-359	391	2	transferred	transfer	VERB
ftr-359	391	3	approximately	approximately	ADV
ftr-359	391	4	$	$	SYM
ftr-359	391	5	16,500,000	16,500,000	NUM
ftr-359	391	6	to	to	ADP
ftr-359	391	7	hawaiian	hawaiian	VERB
ftr-359	391	8	to	to	PART
ftr-359	391	9	purchase	purchase	VERB
ftr-359	391	10	bell	bell	PROPN
ftr-359	391	11	’s	’s	PART
ftr-359	391	12	assets	asset	NOUN
ftr-359	391	13	,	,	PUNCT
ftr-359	391	14	and	and	CCONJ
ftr-359	391	15	hawaiian	hawaiian	PROPN
ftr-359	391	16	’s	’s	PART
ftr-359	391	17	name	name	NOUN
ftr-359	391	18	was	be	AUX
ftr-359	391	19	changed	change	VERB
ftr-359	391	20	to	to	ADP
ftr-359	391	21	bell	bell	PROPN
ftr-359	391	22	aerospace	aerospace	NOUN
ftr-359	391	23	corporation	corporation	NOUN
ftr-359	391	24	(	(	PUNCT
ftr-359	391	25	“	"	PUNCT
ftr-359	391	26	bell	bell	NOUN
ftr-359	391	27	”	"	PUNCT
ftr-359	391	28	)	)	PUNCT
ftr-359	391	29	.	.	PUNCT
ftr-359	392	1	bell	bell	PROPN
ftr-359	392	2	,	,	PUNCT
ftr-359	392	3	in	in	ADP
ftr-359	392	4	contrast	contrast	NOUN
ftr-359	392	5	with	with	ADP
ftr-359	392	6	hawaiian	hawaiian	PROPN
ftr-359	392	7	,	,	PUNCT
ftr-359	392	8	made	make	VERB
ftr-359	392	9	money	money	NOUN
ftr-359	392	10	.	.	PUNCT
ftr-359	393	1	hawaiian	hawaiian	PROPN
ftr-359	393	2	’s	’s	PART
ftr-359	393	3	operating	operate	VERB
ftr-359	393	4	loss	loss	NOUN
ftr-359	393	5	carryover	carryover	NOUN
ftr-359	393	6	of	of	ADP
ftr-359	393	7	$	$	SYM
ftr-359	393	8	6,745,025.35	6,745,025.35	NUM
ftr-359	393	9	was	be	AUX
ftr-359	393	10	fully	fully	ADV
ftr-359	393	11	utilized	utilize	VERB
ftr-359	393	12	by	by	ADP
ftr-359	393	13	bell	bell	NOUN
ftr-359	393	14	(	(	PUNCT
ftr-359	393	15	pursuant	pursuant	ADJ
ftr-359	393	16	to	to	ADP
ftr-359	393	17	section	section	NOUN
ftr-359	393	18	172	172	NUM
ftr-359	393	19	of	of	ADP
ftr-359	393	20	the	the	DET
ftr-359	393	21	internal	internal	ADJ
ftr-359	393	22	revenue	revenue	NOUN
ftr-359	393	23	code	code	PROPN
ftr-359	393	24	)	)	PUNCT
ftr-359	393	25	.	.	PUNCT
ftr-359	394	1	the	the	DET
ftr-359	394	2	net	net	ADJ
ftr-359	394	3	result	result	NOUN
ftr-359	394	4	was	be	AUX
ftr-359	394	5	that	that	DET
ftr-359	394	6	bell	bell	NOUN
ftr-359	394	7	,	,	PUNCT
ftr-359	394	8	a	a	DET
ftr-359	394	9	subsidiary	subsidiary	NOUN
ftr-359	394	10	of	of	ADP
ftr-359	394	11	textron	textron	NOUN
ftr-359	394	12	,	,	PUNCT
ftr-359	394	13	offset	offset	VERB
ftr-359	394	14	its	its	PRON
ftr-359	394	15	profits	profit	NOUN
ftr-359	394	16	by	by	ADP
ftr-359	394	17	using	use	VERB
ftr-359	394	18	a	a	DET
ftr-359	394	19	loss	loss	NOUN
ftr-359	394	20	carryover	carryover	NOUN
ftr-359	394	21	that	that	SCONJ
ftr-359	394	22	its	its	PRON
ftr-359	394	23	predecessor	predecessor	NOUN
ftr-359	394	24	,	,	PUNCT
ftr-359	394	25	hawaiian	hawaiian	PROPN
ftr-359	394	26	,	,	PUNCT
ftr-359	394	27	had	have	AUX
ftr-359	394	28	accumulated	accumulate	VERB
ftr-359	394	29	,	,	PUNCT
ftr-359	394	30	and	and	CCONJ
ftr-359	394	31	textron	textron	NOUN
ftr-359	394	32	claimed	claim	VERB
ftr-359	394	33	an	an	DET
ftr-359	394	34	additional	additional	ADJ
ftr-359	394	35	tax	tax	NOUN
ftr-359	394	36	deduction	deduction	NOUN
ftr-359	394	37	for	for	ADP
ftr-359	394	38	its	its	PRON
ftr-359	394	39	investment	investment	NOUN
ftr-359	394	40	in	in	ADP
ftr-359	394	41	hawaiian	hawaiian	PROPN
ftr-359	394	42	.	.	PUNCT
ftr-359	395	1	thus	thus	ADV
ftr-359	395	2	,	,	PUNCT
ftr-359	395	3	for	for	ADP
ftr-359	395	4	one	one	NUM
ftr-359	395	5	economic	economic	ADJ
ftr-359	395	6	loss	loss	NOUN
ftr-359	395	7	,	,	PUNCT
ftr-359	395	8	textron	textron	PROPN
ftr-359	395	9	claimed	claim	VERB
ftr-359	395	10	a	a	DET
ftr-359	395	11	double	double	ADJ
ftr-359	395	12	deduction	deduction	NOUN
ftr-359	395	13	.	.	PUNCT
ftr-359	396	1	this	this	PRON
ftr-359	396	2	represents	represent	VERB
ftr-359	396	3	a	a	DET
ftr-359	396	4	loss	loss	NOUN
ftr-359	396	5	-	-	PUNCT
ftr-359	396	6	generator	generator	NOUN
ftr-359	396	7	mistake	mistake	NOUN
ftr-359	396	8	or	or	CCONJ
ftr-359	396	9	perhaps	perhaps	ADV
ftr-359	396	10	a	a	DET
ftr-359	396	11	whipsaw	whipsaw	NOUN
ftr-359	396	12	mistake	mistake	NOUN
ftr-359	396	13	.	.	PUNCT
ftr-359	397	1	the	the	DET
ftr-359	397	2	deductions	deduction	NOUN
ftr-359	397	3	for	for	ADP
ftr-359	397	4	the	the	DET
ftr-359	397	5	worthless	worthless	ADJ
ftr-359	397	6	stock	stock	NOUN
ftr-359	397	7	and	and	CCONJ
ftr-359	397	8	bad	bad	ADJ
ftr-359	397	9	debts	debt	NOUN
ftr-359	397	10	of	of	ADP
ftr-359	397	11	hawaiian	hawaiian	ADJ
ftr-359	397	12	under	under	ADP
ftr-359	397	13	section	section	NOUN
ftr-359	397	14	165	165	NUM
ftr-359	397	15	and	and	CCONJ
ftr-359	397	16	section	section	NOUN
ftr-359	397	17	166	166	NUM
ftr-359	397	18	were	be	AUX
ftr-359	397	19	disallowed	disallow	VERB
ftr-359	397	20	on	on	ADP
ftr-359	397	21	audit	audit	NOUN
ftr-359	397	22	and	and	CCONJ
ftr-359	397	23	refund	refund	NOUN
ftr-359	397	24	litigation	litigation	NOUN
ftr-359	397	25	ensued	ensue	VERB
ftr-359	397	26	.	.	PUNCT
ftr-359	398	1	the	the	DET
ftr-359	398	2	district	district	NOUN
ftr-359	398	3	court	court	NOUN
ftr-359	398	4	of	of	ADP
ftr-359	398	5	rhode	rhode	PROPN
ftr-359	398	6	island	island	NOUN
ftr-359	398	7	ruled	rule	VERB
ftr-359	398	8	in	in	ADP
ftr-359	398	9	favor	favor	NOUN
ftr-359	398	10	of	of	ADP
ftr-359	398	11	the	the	DET
ftr-359	398	12	taxpayer,71	taxpayer,71	NOUN
ftr-359	398	13	and	and	CCONJ
ftr-359	398	14	the	the	DET
ftr-359	398	15	case	case	NOUN
ftr-359	398	16	was	be	AUX
ftr-359	398	17	subsequently	subsequently	ADV
ftr-359	398	18	appealed	appeal	VERB
ftr-359	398	19	to	to	ADP
ftr-359	398	20	the	the	DET
ftr-359	398	21	first	first	ADJ
ftr-359	398	22	circuit	circuit	NOUN
ftr-359	398	23	.	.	PUNCT
ftr-359	399	1	the	the	DET
ftr-359	399	2	first	first	ADJ
ftr-359	399	3	circuit	circuit	NOUN
ftr-359	399	4	recognized	recognize	VERB
ftr-359	399	5	that	that	SCONJ
ftr-359	399	6	a	a	DET
ftr-359	399	7	mistake	mistake	NOUN
ftr-359	399	8	had	have	AUX
ftr-359	399	9	been	be	AUX
ftr-359	399	10	made	make	VERB
ftr-359	399	11	,	,	PUNCT
ftr-359	399	12	but	but	CCONJ
ftr-359	399	13	the	the	DET
ftr-359	399	14	court	court	NOUN
ftr-359	399	15	believed	believe	VERB
ftr-359	399	16	that	that	SCONJ
ftr-359	399	17	the	the	DET
ftr-359	399	18	mistake	mistake	NOUN
ftr-359	399	19	should	should	AUX
ftr-359	399	20	be	be	AUX
ftr-359	399	21	corrected	correct	VERB
ftr-359	399	22	by	by	ADP
ftr-359	399	23	congress	congress	PROPN
ftr-359	399	24	,	,	PUNCT
ftr-359	399	25	not	not	PART
ftr-359	399	26	the	the	DET
ftr-359	399	27	courts	court	NOUN
ftr-359	399	28	,	,	PUNCT
ftr-359	399	29	and	and	CCONJ
ftr-359	399	30	so	so	ADV
ftr-359	399	31	the	the	DET
ftr-359	399	32	court	court	NOUN
ftr-359	399	33	explicitly	explicitly	ADV
ftr-359	399	34	refused	refuse	VERB
ftr-359	399	35	to	to	PART
ftr-359	399	36	apply	apply	VERB
ftr-359	399	37	judicial	judicial	ADJ
ftr-359	399	38	equity	equity	NOUN
ftr-359	399	39	considerations	consideration	NOUN
ftr-359	399	40	in	in	ADP
ftr-359	399	41	its	its	PRON
ftr-359	399	42	decision.72	decision.72	NOUN
ftr-359	399	43	judge	judge	NOUN
ftr-359	399	44	coffin	coffin	NOUN
ftr-359	399	45	,	,	PUNCT
ftr-359	399	46	writing	write	VERB
ftr-359	399	47	for	for	ADP
ftr-359	399	48	the	the	DET
ftr-359	399	49	majority	majority	NOUN
ftr-359	399	50	of	of	ADP
ftr-359	399	51	the	the	DET
ftr-359	399	52	first	first	ADJ
ftr-359	399	53	circuit	circuit	NOUN
ftr-359	399	54	,	,	PUNCT
ftr-359	399	55	reasoned	reason	VERB
ftr-359	399	56	as	as	SCONJ
ftr-359	399	57	follows	follow	VERB
ftr-359	399	58	:	:	PUNCT
ftr-359	399	59	admittedly	admittedly	ADV
ftr-359	399	60	,	,	PUNCT
ftr-359	399	61	textron	textron	PROPN
ftr-359	399	62	has	have	AUX
ftr-359	399	63	turned	turn	VERB
ftr-359	399	64	its	its	PRON
ftr-359	399	65	hawaiian	hawaiian	ADJ
ftr-359	399	66	sow	sow	NOUN
ftr-359	399	67	’s	’s	PART
ftr-359	399	68	ear	ear	NOUN
ftr-359	399	69	into	into	ADP
ftr-359	399	70	a	a	DET
ftr-359	399	71	silk	silk	NOUN
ftr-359	399	72	purse	purse	NOUN
ftr-359	399	73	—	—	PUNCT
ftr-359	399	74	and	and	CCONJ
ftr-359	399	75	filled	fill	VERB
ftr-359	399	76	it	it	PRON
ftr-359	399	77	at	at	ADP
ftr-359	399	78	treasury	treasury	NOUN
ftr-359	399	79	expense	expense	NOUN
ftr-359	399	80	.	.	PUNCT
ftr-359	400	1	but	but	CCONJ
ftr-359	400	2	this	this	PRON
ftr-359	400	3	is	be	AUX
ftr-359	400	4	a	a	DET
ftr-359	400	5	matter	matter	NOUN
ftr-359	400	6	that	that	PRON
ftr-359	400	7	should	should	AUX
ftr-359	400	8	be	be	AUX
ftr-359	400	9	cured	cure	VERB
ftr-359	400	10	by	by	ADP
ftr-359	400	11	statute	statute	NOUN
ftr-359	400	12	or	or	CCONJ
ftr-359	400	13	regulation	regulation	NOUN
ftr-359	400	14	,	,	PUNCT
ftr-359	400	15	not	not	PART
ftr-359	400	16	by	by	ADP
ftr-359	400	17	a	a	DET
ftr-359	400	18	far	far	ADV
ftr-359	400	19	reaching	reach	VERB
ftr-359	400	20	retroactive	retroactive	ADJ
ftr-359	400	21	court	court	NOUN
ftr-359	400	22	decision	decision	NOUN
ftr-359	400	23	.	.	PUNCT
ftr-359	401	1	the	the	DET
ftr-359	401	2	dissent	dissent	NOUN
ftr-359	401	3	,	,	PUNCT
ftr-359	401	4	agreeing	agree	VERB
ftr-359	401	5	that	that	SCONJ
ftr-359	401	6	the	the	DET
ftr-359	401	7	service	service	NOUN
ftr-359	401	8	’s	’s	PART
ftr-359	401	9	approach	approach	NOUN
ftr-359	401	10	must	must	AUX
ftr-359	401	11	fail	fail	VERB
ftr-359	401	12	,	,	PUNCT
ftr-359	401	13	introduces	introduce	VERB
ftr-359	401	14	a	a	DET
ftr-359	401	15	theory	theory	NOUN
ftr-359	401	16	that	that	SCONJ
ftr-359	401	17	the	the	DET
ftr-359	401	18	service	service	NOUN
ftr-359	401	19	has	have	AUX
ftr-359	401	20	advanced	advance	VERB
ftr-359	401	21	diffidently	diffidently	ADV
ftr-359	401	22	at	at	ADP
ftr-359	401	23	best	well	ADV
ftr-359	401	24	.	.	PUNCT
ftr-359	402	1	the	the	DET
ftr-359	402	2	dissent	dissent	NOUN
ftr-359	402	3	would	would	AUX
ftr-359	402	4	brand	brand	VERB
ftr-359	402	5	as	as	ADP
ftr-359	402	6	a	a	DET
ftr-359	402	7	“	"	PUNCT
ftr-359	402	8	double	double	ADJ
ftr-359	402	9	deduction	deduction	NOUN
ftr-359	402	10	”	"	PUNCT
ftr-359	402	11	textron	textron	NOUN
ftr-359	402	12	’s	’s	PART
ftr-359	402	13	worthless	worthless	ADJ
ftr-359	402	14	stock	stock	NOUN
ftr-359	402	15	and	and	CCONJ
ftr-359	402	16	debt	debt	NOUN
ftr-359	402	17	claim	claim	NOUN
ftr-359	402	18	and	and	CCONJ
ftr-359	402	19	bell	bell	PROPN
ftr-359	402	20	aerospace	aerospace	NOUN
ftr-359	402	21	’s	’s	PART
ftr-359	402	22	carry	carry	NOUN
ftr-359	402	23	-	-	PUNCT
ftr-359	402	24	over	over	ADP
ftr-359	402	25	loss	loss	NOUN
ftr-359	402	26	deductions	deduction	NOUN
ftr-359	402	27	.	.	PUNCT
ftr-359	403	1	we	we	PRON
ftr-359	403	2	have	have	VERB
ftr-359	403	3	grave	grave	ADJ
ftr-359	403	4	doubts	doubt	NOUN
ftr-359	403	5	about	about	ADP
ftr-359	403	6	the	the	DET
ftr-359	403	7	dissent	dissent	NOUN
ftr-359	403	8	’s	’s	PART
ftr-359	403	9	casual	casual	ADJ
ftr-359	403	10	eliding	eliding	NOUN
ftr-359	403	11	of	of	ADP
ftr-359	403	12	the	the	DET
ftr-359	403	13	distinction	distinction	NOUN
ftr-359	403	14	between	between	ADP
ftr-359	403	15	parent	parent	NOUN
ftr-359	403	16	and	and	CCONJ
ftr-359	403	17	subsidiary	subsidiary	NOUN
ftr-359	403	18	.	.	PUNCT
ftr-359	404	1	they	they	PRON
ftr-359	404	2	are	be	AUX
ftr-359	404	3	separate	separate	ADJ
ftr-359	404	4	taxpayers	taxpayer	NOUN
ftr-359	404	5	.	.	PUNCT
ftr-359	405	1	in	in	ADP
ftr-359	405	2	the	the	DET
ftr-359	405	3	absence	absence	NOUN
ftr-359	405	4	of	of	ADP
ftr-359	405	5	a	a	DET
ftr-359	405	6	consolidated	consolidated	ADJ
ftr-359	405	7	return	return	NOUN
ftr-359	405	8	,	,	PUNCT
ftr-359	405	9	cf	cf	INTJ
ftr-359	405	10	.	.	PUNCT
ftr-359	405	11	ilfeld	ilfeld	PROPN
ftr-359	405	12	co.	co.	PROPN
ftr-359	405	13	v.	v.	PROPN
ftr-359	405	14	hernandez	hernandez	PROPN
ftr-359	405	15	,	,	PUNCT
ftr-359	405	16	292	292	NUM
ftr-359	405	17	u.s	u.s	PROPN
ftr-359	405	18	.	.	PROPN
ftr-359	405	19	62	62	NUM
ftr-359	405	20	(	(	PUNCT
ftr-359	405	21	1934	1934	NUM
ftr-359	405	22	)	)	PUNCT
ftr-359	405	23	,	,	PUNCT
ftr-359	405	24	treating	treat	VERB
ftr-359	405	25	the	the	DET
ftr-359	405	26	two	two	NUM
ftr-359	405	27	corporations	corporation	NOUN
ftr-359	405	28	as	as	SCONJ
ftr-359	405	29	one	one	PRON
ftr-359	405	30	may	may	AUX
ftr-359	405	31	not	not	PART
ftr-359	405	32	be	be	AUX
ftr-359	405	33	justified	justify	VERB
ftr-359	405	34	.	.	PUNCT
ftr-359	406	1	but	but	CCONJ
ftr-359	406	2	cf	cf	INTJ
ftr-359	406	3	.	.	PUNCT
ftr-359	406	4	marwais	marwais	PROPN
ftr-359	406	5	steel	steel	PROPN
ftr-359	406	6	co.	co.	PROPN
ftr-359	407	1	v.	v.	PROPN
ftr-359	407	2	commissioner	commissioner	PROPN
ftr-359	407	3	,	,	PUNCT
ftr-359	407	4	354	354	NUM
ftr-359	407	5	f.2d	f.2d	ADP
ftr-359	407	6	997	997	NUM
ftr-359	407	7	(	(	PUNCT
ftr-359	407	8	ninth	ninth	ADJ
ftr-359	407	9	cir	cir	NOUN
ftr-359	407	10	.	.	PUNCT
ftr-359	407	11	1965	1965	NUM
ftr-359	407	12	)	)	PUNCT
ftr-359	407	13	.	.	PUNCT
ftr-359	408	1	it	it	PRON
ftr-359	408	2	is	be	AUX
ftr-359	408	3	no	no	DET
ftr-359	408	4	answer	answer	NOUN
ftr-359	408	5	to	to	PART
ftr-359	408	6	invoke	invoke	VERB
ftr-359	408	7	the	the	DET
ftr-359	408	8	maxim	maxim	NOUN
ftr-359	408	9	that	that	SCONJ
ftr-359	408	10	substance	substance	NOUN
ftr-359	408	11	must	must	AUX
ftr-359	408	12	prevail	prevail	VERB
ftr-359	408	13	over	over	ADP
ftr-359	408	14	form	form	NOUN
ftr-359	408	15	.	.	PUNCT
ftr-359	409	1	textron	textron	PROPN
ftr-359	409	2	’s	’s	PART
ftr-359	409	3	subsidiary	subsidiary	NOUN
ftr-359	409	4	was	be	AUX
ftr-359	409	5	never	never	ADV
ftr-359	409	6	a	a	DET
ftr-359	409	7	sham	sham	ADJ
ftr-359	409	8	71	71	NUM
ftr-359	409	9	.	.	PUNCT
ftr-359	410	1	textron	textron	PROPN
ftr-359	410	2	,	,	PUNCT
ftr-359	410	3	inc	inc	PROPN
ftr-359	410	4	.	.	PROPN
ftr-359	411	1	v.	v.	PROPN
ftr-359	411	2	united	united	PROPN
ftr-359	411	3	states	states	PROPN
ftr-359	411	4	,	,	PUNCT
ftr-359	411	5	418	418	NUM
ftr-359	411	6	f.	f.	PROPN
ftr-359	411	7	supp	supp	PROPN
ftr-359	411	8	.	.	PUNCT
ftr-359	412	1	39	39	NUM
ftr-359	412	2	(	(	PUNCT
ftr-359	412	3	d.r.i	d.r.i	NOUN
ftr-359	412	4	.	.	NOUN
ftr-359	412	5	1976	1976	NUM
ftr-359	412	6	)	)	PUNCT
ftr-359	412	7	,	,	PUNCT
ftr-359	412	8	aff’d	aff’d	VERB
ftr-359	412	9	,	,	PUNCT
ftr-359	412	10	561	561	NUM
ftr-359	412	11	f.2d	f.2d	NOUN
ftr-359	412	12	1023	1023	NUM
ftr-359	412	13	(	(	PUNCT
ftr-359	412	14	1st	1st	ADJ
ftr-359	412	15	cir	cir	NOUN
ftr-359	412	16	.	.	PUNCT
ftr-359	412	17	1977	1977	NUM
ftr-359	412	18	)	)	PUNCT
ftr-359	412	19	.	.	PUNCT
ftr-359	413	1	72	72	NUM
ftr-359	413	2	.	.	X
ftr-359	413	3	textron	textron	PROPN
ftr-359	413	4	,	,	PUNCT
ftr-359	413	5	561	561	NUM
ftr-359	413	6	f.2d	f.2d	NOUN
ftr-359	413	7	at	at	ADP
ftr-359	413	8	1026	1026	NUM
ftr-359	413	9	-	-	SYM
ftr-359	413	10	27	27	NUM
ftr-359	413	11	.	.	PUNCT
ftr-359	414	1	2010	2010	NUM
ftr-359	414	2	]	]	X
ftr-359	414	3	economic	economic	ADJ
ftr-359	414	4	substance	substance	NOUN
ftr-359	414	5	doctrine	doctrine	NOUN
ftr-359	414	6	433	433	NUM
ftr-359	414	7	corporation	corporation	NOUN
ftr-359	414	8	lacking	lack	VERB
ftr-359	414	9	any	any	DET
ftr-359	414	10	substantial	substantial	ADJ
ftr-359	414	11	business	business	NOUN
ftr-359	414	12	purpose	purpose	NOUN
ftr-359	414	13	.	.	PUNCT
ftr-359	415	1	in	in	ADP
ftr-359	415	2	the	the	DET
ftr-359	415	3	first	first	ADJ
ftr-359	415	4	place	place	NOUN
ftr-359	415	5	,	,	PUNCT
ftr-359	415	6	we	we	PRON
ftr-359	415	7	are	be	AUX
ftr-359	415	8	not	not	PART
ftr-359	415	9	inclined	inclined	ADJ
ftr-359	415	10	to	to	PART
ftr-359	415	11	adopt	adopt	VERB
ftr-359	415	12	a	a	DET
ftr-359	415	13	policy	policy	NOUN
ftr-359	415	14	of	of	ADP
ftr-359	415	15	ignoring	ignore	VERB
ftr-359	415	16	the	the	DET
ftr-359	415	17	distinction	distinction	NOUN
ftr-359	415	18	between	between	ADP
ftr-359	415	19	parent	parent	NOUN
ftr-359	415	20	and	and	CCONJ
ftr-359	415	21	subsidiary	subsidiary	NOUN
ftr-359	415	22	in	in	ADP
ftr-359	415	23	all	all	DET
ftr-359	415	24	tax	tax	NOUN
ftr-359	415	25	cases	case	NOUN
ftr-359	415	26	.	.	PUNCT
ftr-359	416	1	in	in	ADP
ftr-359	416	2	the	the	DET
ftr-359	416	3	second	second	ADJ
ftr-359	416	4	place	place	NOUN
ftr-359	416	5	,	,	PUNCT
ftr-359	416	6	corporate	corporate	ADJ
ftr-359	416	7	taxation	taxation	NOUN
ftr-359	416	8	is	be	AUX
ftr-359	416	9	an	an	DET
ftr-359	416	10	area	area	NOUN
ftr-359	416	11	of	of	ADP
ftr-359	416	12	careful	careful	ADJ
ftr-359	416	13	planning	planning	NOUN
ftr-359	416	14	,	,	PUNCT
ftr-359	416	15	planning	planning	NOUN
ftr-359	416	16	that	that	PRON
ftr-359	416	17	will	will	AUX
ftr-359	416	18	be	be	AUX
ftr-359	416	19	seriously	seriously	ADV
ftr-359	416	20	disrupted	disrupt	VERB
ftr-359	416	21	if	if	SCONJ
ftr-359	416	22	courts	court	NOUN
ftr-359	416	23	simply	simply	ADV
ftr-359	416	24	ignore	ignore	VERB
ftr-359	416	25	separate	separate	ADJ
ftr-359	416	26	entities	entity	NOUN
ftr-359	416	27	whenever	whenever	SCONJ
ftr-359	416	28	it	it	PRON
ftr-359	416	29	seems	seem	VERB
ftr-359	416	30	“	"	PUNCT
ftr-359	416	31	fairer	fair	ADJ
ftr-359	416	32	”	"	PUNCT
ftr-359	416	33	to	to	PART
ftr-359	416	34	do	do	VERB
ftr-359	416	35	so	so	ADV
ftr-359	416	36	.	.	PUNCT
ftr-359	417	1	we	we	PRON
ftr-359	417	2	decline	decline	VERB
ftr-359	417	3	to	to	PART
ftr-359	417	4	inject	inject	VERB
ftr-359	417	5	so	so	ADV
ftr-359	417	6	massive	massive	ADJ
ftr-359	417	7	and	and	CCONJ
ftr-359	417	8	unsettling	unsettle	VERB
ftr-359	417	9	a	a	DET
ftr-359	417	10	dose	dose	NOUN
ftr-359	417	11	of	of	ADP
ftr-359	417	12	“	"	PUNCT
ftr-359	417	13	equity	equity	NOUN
ftr-359	417	14	”	"	PUNCT
ftr-359	417	15	into	into	ADP
ftr-359	417	16	the	the	DET
ftr-359	417	17	tax	tax	NOUN
ftr-359	417	18	laws	law	NOUN
ftr-359	417	19	without	without	ADP
ftr-359	417	20	a	a	DET
ftr-359	417	21	clear	clear	ADJ
ftr-359	417	22	invitation	invitation	NOUN
ftr-359	417	23	from	from	ADP
ftr-359	417	24	the	the	DET
ftr-359	417	25	service	service	NOUN
ftr-359	417	26	and	and	CCONJ
ftr-359	417	27	a	a	DET
ftr-359	417	28	careful	careful	ADJ
ftr-359	417	29	exploration	exploration	NOUN
ftr-359	417	30	of	of	ADP
ftr-359	417	31	the	the	DET
ftr-359	417	32	issue	issue	NOUN
ftr-359	417	33	by	by	ADP
ftr-359	417	34	both	both	PRON
ftr-359	417	35	sides.73	sides.73	ADV
ftr-359	417	36	in	in	ADP
ftr-359	417	37	contrast	contrast	NOUN
ftr-359	417	38	to	to	ADP
ftr-359	417	39	the	the	DET
ftr-359	417	40	majority	majority	NOUN
ftr-359	417	41	opinion	opinion	NOUN
ftr-359	417	42	,	,	PUNCT
ftr-359	417	43	judge	judge	NOUN
ftr-359	417	44	bownes	bowne	NOUN
ftr-359	417	45	stated	state	VERB
ftr-359	417	46	in	in	ADP
ftr-359	417	47	dissent	dissent	NOUN
ftr-359	417	48	that	that	SCONJ
ftr-359	417	49	the	the	DET
ftr-359	417	50	court	court	NOUN
ftr-359	417	51	should	should	AUX
ftr-359	417	52	apply	apply	VERB
ftr-359	417	53	substance	substance	NOUN
ftr-359	417	54	over	over	ADP
ftr-359	417	55	form	form	NOUN
ftr-359	417	56	principles	principle	NOUN
ftr-359	417	57	and	and	CCONJ
ftr-359	417	58	not	not	PART
ftr-359	417	59	allow	allow	VERB
ftr-359	417	60	a	a	DET
ftr-359	417	61	parent	parent	NOUN
ftr-359	417	62	-	-	PUNCT
ftr-359	417	63	subsidiary	subsidiary	NOUN
ftr-359	417	64	arrangement	arrangement	NOUN
ftr-359	417	65	to	to	PART
ftr-359	417	66	create	create	VERB
ftr-359	417	67	a	a	DET
ftr-359	417	68	double	double	ADJ
ftr-359	417	69	deduction	deduction	NOUN
ftr-359	417	70	.	.	PUNCT
ftr-359	418	1	in	in	ADP
ftr-359	418	2	fact	fact	NOUN
ftr-359	418	3	,	,	PUNCT
ftr-359	418	4	the	the	DET
ftr-359	418	5	dissenting	dissent	VERB
ftr-359	418	6	opinion	opinion	NOUN
ftr-359	418	7	written	write	VERB
ftr-359	418	8	by	by	ADP
ftr-359	418	9	judge	judge	NOUN
ftr-359	418	10	bownes	bowne	NOUN
ftr-359	418	11	is	be	AUX
ftr-359	418	12	remarkably	remarkably	ADV
ftr-359	418	13	consistent	consistent	ADJ
ftr-359	418	14	with	with	ADP
ftr-359	418	15	the	the	DET
ftr-359	418	16	economic	economic	ADJ
ftr-359	418	17	substance	substance	NOUN
ftr-359	418	18	doctrine	doctrine	NOUN
ftr-359	418	19	as	as	SCONJ
ftr-359	418	20	codified	codify	VERB
ftr-359	418	21	by	by	ADP
ftr-359	418	22	section	section	NOUN
ftr-359	418	23	7701(o	7701(o	NUM
ftr-359	418	24	)	)	PUNCT
ftr-359	418	25	.	.	PUNCT
ftr-359	419	1	in	in	ADP
ftr-359	419	2	any	any	DET
ftr-359	419	3	event	event	NOUN
ftr-359	419	4	,	,	PUNCT
ftr-359	419	5	as	as	ADP
ftr-359	419	6	a	a	DET
ftr-359	419	7	matter	matter	NOUN
ftr-359	419	8	of	of	ADP
ftr-359	419	9	tax	tax	NOUN
ftr-359	419	10	history	history	NOUN
ftr-359	419	11	,	,	PUNCT
ftr-359	419	12	neither	neither	CCONJ
ftr-359	419	13	the	the	DET
ftr-359	419	14	tax	tax	NOUN
ftr-359	419	15	court	court	NOUN
ftr-359	419	16	nor	nor	CCONJ
ftr-359	419	17	the	the	DET
ftr-359	419	18	first	first	ADJ
ftr-359	419	19	circuit	circuit	NOUN
ftr-359	419	20	fixed	fix	VERB
ftr-359	419	21	the	the	DET
ftr-359	419	22	textron	textron	NOUN
ftr-359	419	23	mistake.74	mistake.74	NOUN
ftr-359	419	24	in	in	ADP
ftr-359	419	25	the	the	DET
ftr-359	419	26	end	end	NOUN
ftr-359	419	27	,	,	PUNCT
ftr-359	419	28	congress	congress	PROPN
ftr-359	419	29	eventually	eventually	ADV
ftr-359	419	30	fixed	fix	VERB
ftr-359	419	31	this	this	DET
ftr-359	419	32	mistake	mistake	NOUN
ftr-359	419	33	statutorily	statutorily	ADV
ftr-359	419	34	by	by	ADP
ftr-359	419	35	adding	add	VERB
ftr-359	419	36	current	current	ADJ
ftr-359	419	37	section	section	NOUN
ftr-359	419	38	382(g)(4)(d	382(g)(4)(d	NUM
ftr-359	419	39	)	)	PUNCT
ftr-359	419	40	to	to	ADP
ftr-359	419	41	the	the	DET
ftr-359	419	42	code	code	NOUN
ftr-359	419	43	.	.	PUNCT
ftr-359	420	1	under	under	ADP
ftr-359	420	2	section	section	NOUN
ftr-359	420	3	382(g)(4)(d	382(g)(4)(d	PROPN
ftr-359	420	4	)	)	PUNCT
ftr-359	420	5	,	,	PUNCT
ftr-359	420	6	a	a	DET
ftr-359	420	7	worthless	worthless	ADJ
ftr-359	420	8	stock	stock	NOUN
ftr-359	420	9	deduction	deduction	NOUN
ftr-359	420	10	claimed	claim	VERB
ftr-359	420	11	by	by	ADP
ftr-359	420	12	a	a	DET
ftr-359	420	13	more	more	ADJ
ftr-359	420	14	than	than	ADP
ftr-359	420	15	50	50	NUM
ftr-359	420	16	%	%	NOUN
ftr-359	420	17	shareholder	shareholder	NOUN
ftr-359	420	18	creates	create	VERB
ftr-359	420	19	an	an	DET
ftr-359	420	20	ownership	ownership	NOUN
ftr-359	420	21	change	change	NOUN
ftr-359	420	22	for	for	ADP
ftr-359	420	23	the	the	DET
ftr-359	420	24	subsidiary	subsidiary	NOUN
ftr-359	420	25	.	.	PUNCT
ftr-359	421	1	given	give	VERB
ftr-359	421	2	that	that	SCONJ
ftr-359	421	3	a	a	DET
ftr-359	421	4	subsidiary	subsidiary	NOUN
ftr-359	421	5	in	in	ADP
ftr-359	421	6	the	the	DET
ftr-359	421	7	textron	textron	NOUN
ftr-359	421	8	fact	fact	NOUN
ftr-359	421	9	pattern	pattern	NOUN
ftr-359	421	10	would	would	AUX
ftr-359	421	11	be	be	AUX
ftr-359	421	12	considered	consider	VERB
ftr-359	421	13	worthless	worthless	ADJ
ftr-359	421	14	at	at	ADP
ftr-359	421	15	the	the	DET
ftr-359	421	16	time	time	NOUN
ftr-359	421	17	of	of	ADP
ftr-359	421	18	this	this	DET
ftr-359	421	19	fictional	fictional	ADJ
ftr-359	421	20	ownership	ownership	NOUN
ftr-359	421	21	change	change	NOUN
ftr-359	421	22	,	,	PUNCT
ftr-359	421	23	the	the	DET
ftr-359	421	24	section	section	NOUN
ftr-359	421	25	382	382	NUM
ftr-359	421	26	limitation	limitation	NOUN
ftr-359	421	27	would	would	AUX
ftr-359	421	28	be	be	AUX
ftr-359	421	29	zero	zero	NUM
ftr-359	421	30	.	.	PUNCT
ftr-359	422	1	thus	thus	ADV
ftr-359	422	2	,	,	PUNCT
ftr-359	422	3	in	in	ADP
ftr-359	422	4	the	the	DET
ftr-359	422	5	words	word	NOUN
ftr-359	422	6	of	of	ADP
ftr-359	422	7	the	the	DET
ftr-359	422	8	court	court	NOUN
ftr-359	422	9	,	,	PUNCT
ftr-359	422	10	the	the	DET
ftr-359	422	11	taxpayer	taxpayer	NOUN
ftr-359	422	12	in	in	ADP
ftr-359	422	13	textron	textron	PROPN
ftr-359	422	14	was	be	AUX
ftr-359	422	15	able	able	ADJ
ftr-359	422	16	to	to	PART
ftr-359	422	17	turn	turn	VERB
ftr-359	422	18	a	a	DET
ftr-359	422	19	mistake	mistake	NOUN
ftr-359	422	20	(	(	PUNCT
ftr-359	422	21	a	a	DET
ftr-359	422	22	“	"	PUNCT
ftr-359	422	23	sow	sow	NOUN
ftr-359	422	24	’s	’s	PART
ftr-359	422	25	ear	ear	NOUN
ftr-359	422	26	,	,	PUNCT
ftr-359	422	27	”	"	PUNCT
ftr-359	422	28	in	in	ADP
ftr-359	422	29	the	the	DET
ftr-359	422	30	court	court	NOUN
ftr-359	422	31	’s	’s	PART
ftr-359	422	32	own	own	ADJ
ftr-359	422	33	words	word	NOUN
ftr-359	422	34	)	)	PUNCT
ftr-359	422	35	into	into	ADP
ftr-359	422	36	a	a	DET
ftr-359	422	37	“	"	PUNCT
ftr-359	422	38	silk	silk	NOUN
ftr-359	422	39	purse	purse	NOUN
ftr-359	422	40	”	"	PUNCT
ftr-359	422	41	and	and	CCONJ
ftr-359	422	42	“	"	PUNCT
ftr-359	422	43	filled	fill	VERB
ftr-359	422	44	it	it	PRON
ftr-359	422	45	at	at	ADP
ftr-359	422	46	treasury	treasury	NOUN
ftr-359	422	47	expense	expense	NOUN
ftr-359	422	48	.	.	PUNCT
ftr-359	423	1	”75	”75	PROPN
ftr-359	423	2	2	2	NUM
ftr-359	423	3	.	.	PUNCT
ftr-359	424	1	how	how	SCONJ
ftr-359	424	2	new	new	ADJ
ftr-359	424	3	section	section	NOUN
ftr-359	424	4	7701(o	7701(o	NOUN
ftr-359	424	5	)	)	PUNCT
ftr-359	424	6	would	would	AUX
ftr-359	424	7	change	change	VERB
ftr-359	424	8	things	thing	NOUN
ftr-359	424	9	new	new	ADJ
ftr-359	424	10	section	section	NOUN
ftr-359	424	11	7701(o	7701(o	NOUN
ftr-359	424	12	)	)	PUNCT
ftr-359	424	13	arguably	arguably	ADV
ftr-359	424	14	would	would	AUX
ftr-359	424	15	have	have	AUX
ftr-359	424	16	changed	change	VERB
ftr-359	424	17	the	the	DET
ftr-359	424	18	holding	holding	NOUN
ftr-359	424	19	in	in	ADP
ftr-359	424	20	textron	textron	NOUN
ftr-359	424	21	if	if	SCONJ
ftr-359	424	22	it	it	PRON
ftr-359	424	23	had	have	AUX
ftr-359	424	24	existed	exist	VERB
ftr-359	424	25	at	at	ADP
ftr-359	424	26	the	the	DET
ftr-359	424	27	time	time	NOUN
ftr-359	424	28	that	that	PRON
ftr-359	424	29	the	the	DET
ftr-359	424	30	textron	textron	NOUN
ftr-359	424	31	case	case	NOUN
ftr-359	424	32	was	be	AUX
ftr-359	424	33	decided	decide	VERB
ftr-359	424	34	.	.	PUNCT
ftr-359	425	1	in	in	ADP
ftr-359	425	2	this	this	DET
ftr-359	425	3	regard	regard	NOUN
ftr-359	425	4	,	,	PUNCT
ftr-359	425	5	the	the	DET
ftr-359	425	6	court	court	NOUN
ftr-359	425	7	would	would	AUX
ftr-359	425	8	be	be	AUX
ftr-359	425	9	required	require	VERB
ftr-359	425	10	to	to	PART
ftr-359	425	11	employ	employ	VERB
ftr-359	425	12	equitable	equitable	ADJ
ftr-359	425	13	doctrines	doctrine	NOUN
ftr-359	425	14	to	to	PART
ftr-359	425	15	determine	determine	VERB
ftr-359	425	16	whether	whether	SCONJ
ftr-359	425	17	the	the	DET
ftr-359	425	18	taxpayer	taxpayer	NOUN
ftr-359	425	19	’s	’s	PART
ftr-359	425	20	“	"	PUNCT
ftr-359	425	21	careful	careful	ADJ
ftr-359	425	22	planning”76	planning”76	NOUN
ftr-359	425	23	in	in	ADP
ftr-359	425	24	the	the	DET
ftr-359	425	25	textron	textron	NOUN
ftr-359	425	26	transaction	transaction	NOUN
ftr-359	425	27	would	would	AUX
ftr-359	425	28	withstand	withstand	VERB
ftr-359	425	29	attack	attack	NOUN
ftr-359	425	30	under	under	ADP
ftr-359	425	31	the	the	DET
ftr-359	425	32	economic	economic	ADJ
ftr-359	425	33	substance	substance	NOUN
ftr-359	425	34	doctrine	doctrine	NOUN
ftr-359	425	35	.	.	PUNCT
ftr-359	426	1	the	the	DET
ftr-359	426	2	irs	irs	PROPN
ftr-359	426	3	made	make	VERB
ftr-359	426	4	a	a	DET
ftr-359	426	5	showing	showing	NOUN
ftr-359	426	6	in	in	ADP
ftr-359	426	7	textron	textron	NOUN
ftr-359	426	8	that	that	SCONJ
ftr-359	426	9	the	the	DET
ftr-359	426	10	result	result	NOUN
ftr-359	426	11	achieved	achieve	VERB
ftr-359	426	12	by	by	ADP
ftr-359	426	13	the	the	DET
ftr-359	426	14	taxpayer	taxpayer	NOUN
ftr-359	426	15	in	in	ADP
ftr-359	426	16	that	that	DET
ftr-359	426	17	case	case	NOUN
ftr-359	426	18	was	be	AUX
ftr-359	426	19	unintended	unintended	ADJ
ftr-359	426	20	because	because	SCONJ
ftr-359	426	21	the	the	DET
ftr-359	426	22	taxpayer	taxpayer	NOUN
ftr-359	426	23	received	receive	VERB
ftr-359	426	24	the	the	DET
ftr-359	426	25	economic	economic	ADJ
ftr-359	426	26	benefit	benefit	NOUN
ftr-359	426	27	of	of	ADP
ftr-359	426	28	a	a	DET
ftr-359	426	29	double	double	ADJ
ftr-359	426	30	deduction	deduction	NOUN
ftr-359	426	31	.	.	PUNCT
ftr-359	427	1	but	but	CCONJ
ftr-359	427	2	,	,	PUNCT
ftr-359	427	3	under	under	ADP
ftr-359	427	4	new	new	ADJ
ftr-359	427	5	section	section	NOUN
ftr-359	427	6	7701(o	7701(o	NUM
ftr-359	427	7	)	)	PUNCT
ftr-359	427	8	,	,	PUNCT
ftr-359	427	9	a	a	DET
ftr-359	427	10	73	73	NUM
ftr-359	427	11	.	.	PUNCT
ftr-359	428	1	i	i	PRON
ftr-359	428	2	d.	d.	PROPN
ftr-359	428	3	(	(	PUNCT
ftr-359	428	4	footnotes	footnote	NOUN
ftr-359	428	5	omitted	omit	VERB
ftr-359	428	6	)	)	PUNCT
ftr-359	428	7	.	.	PUNCT
ftr-359	429	1	74	74	NUM
ftr-359	429	2	.	.	PUNCT
ftr-359	430	1	for	for	ADP
ftr-359	430	2	a	a	DET
ftr-359	430	3	thoughtful	thoughtful	ADJ
ftr-359	430	4	review	review	NOUN
ftr-359	430	5	of	of	ADP
ftr-359	430	6	the	the	DET
ftr-359	430	7	judicial	judicial	ADJ
ftr-359	430	8	options	option	NOUN
ftr-359	430	9	to	to	PART
ftr-359	430	10	handle	handle	VERB
ftr-359	430	11	the	the	DET
ftr-359	430	12	textron	textron	NOUN
ftr-359	430	13	mistake	mistake	NOUN
ftr-359	430	14	,	,	PUNCT
ftr-359	430	15	see	see	VERB
ftr-359	430	16	william	william	PROPN
ftr-359	430	17	natbony	natbony	PROPN
ftr-359	430	18	,	,	PUNCT
ftr-359	430	19	twice	twice	ADV
ftr-359	430	20	burned	burn	VERB
ftr-359	430	21	or	or	CCONJ
ftr-359	430	22	twice	twice	ADV
ftr-359	430	23	blessed	bless	VERB
ftr-359	430	24	—	—	PUNCT
ftr-359	430	25	double	double	ADJ
ftr-359	430	26	deductions	deduction	NOUN
ftr-359	430	27	in	in	ADP
ftr-359	430	28	the	the	DET
ftr-359	430	29	affiliated	affiliated	ADJ
ftr-359	430	30	corporation	corporation	NOUN
ftr-359	430	31	context	context	NOUN
ftr-359	430	32	,	,	PUNCT
ftr-359	430	33	6	6	NUM
ftr-359	430	34	j.	j.	PROPN
ftr-359	430	35	corp	corp	PROPN
ftr-359	430	36	.	.	PROPN
ftr-359	430	37	tax’n	tax’n	NUM
ftr-359	430	38	3	3	NUM
ftr-359	430	39	(	(	PUNCT
ftr-359	430	40	1979	1979	NUM
ftr-359	430	41	)	)	PUNCT
ftr-359	430	42	.	.	PUNCT
ftr-359	431	1	75	75	NUM
ftr-359	431	2	.	.	PUNCT
ftr-359	431	3	textron	textron	PROPN
ftr-359	431	4	,	,	PUNCT
ftr-359	431	5	561	561	NUM
ftr-359	431	6	f.2d	f.2d	NOUN
ftr-359	431	7	at	at	ADP
ftr-359	431	8	1026	1026	NUM
ftr-359	431	9	.	.	PUNCT
ftr-359	432	1	76	76	NUM
ftr-359	432	2	.	.	PUNCT
ftr-359	433	1	i	i	PRON
ftr-359	433	2	d.	d.	PROPN
ftr-359	433	3	434	434	NUM
ftr-359	433	4	florida	florida	PROPN
ftr-359	433	5	tax	tax	NOUN
ftr-359	433	6	review	review	NOUN
ftr-359	433	7	[	[	X
ftr-359	433	8	vol	vol	NOUN
ftr-359	433	9	.	.	PUNCT
ftr-359	434	1	10:6	10:6	NUM
ftr-359	434	2	court	court	NOUN
ftr-359	434	3	can	can	AUX
ftr-359	434	4	longer	long	ADV
ftr-359	434	5	simply	simply	ADV
ftr-359	434	6	“	"	PUNCT
ftr-359	434	7	decline	decline	VERB
ftr-359	434	8	to	to	PART
ftr-359	434	9	inject	inject	VERB
ftr-359	434	10	so	so	ADV
ftr-359	434	11	massive	massive	ADJ
ftr-359	434	12	and	and	CCONJ
ftr-359	434	13	unsettling	unsettling	ADJ
ftr-359	434	14	dose	dose	NOUN
ftr-359	434	15	of	of	ADP
ftr-359	434	16	‘	'	PUNCT
ftr-359	434	17	equity	equity	NOUN
ftr-359	434	18	’	'	PUNCT
ftr-359	434	19	into	into	ADP
ftr-359	434	20	the	the	DET
ftr-359	434	21	tax	tax	NOUN
ftr-359	434	22	laws”77	laws”77	PROPN
ftr-359	434	23	because	because	SCONJ
ftr-359	434	24	that	that	PRON
ftr-359	434	25	is	be	AUX
ftr-359	434	26	exactly	exactly	ADV
ftr-359	434	27	what	what	PRON
ftr-359	434	28	new	new	ADJ
ftr-359	434	29	section	section	NOUN
ftr-359	434	30	7701(o	7701(o	NOUN
ftr-359	434	31	)	)	PUNCT
ftr-359	434	32	explicitly	explicitly	ADV
ftr-359	434	33	requires	require	VERB
ftr-359	434	34	a	a	DET
ftr-359	434	35	court	court	NOUN
ftr-359	434	36	to	to	PART
ftr-359	434	37	do	do	VERB
ftr-359	434	38	.	.	PUNCT
ftr-359	435	1	furthermore	furthermore	ADV
ftr-359	435	2	,	,	PUNCT
ftr-359	435	3	if	if	SCONJ
ftr-359	435	4	the	the	DET
ftr-359	435	5	textron	textron	NOUN
ftr-359	435	6	case	case	NOUN
ftr-359	435	7	were	be	AUX
ftr-359	435	8	analyzed	analyze	VERB
ftr-359	435	9	in	in	ADP
ftr-359	435	10	the	the	DET
ftr-359	435	11	context	context	NOUN
ftr-359	435	12	of	of	ADP
ftr-359	435	13	new	new	ADJ
ftr-359	435	14	section	section	NOUN
ftr-359	435	15	7701(o	7701(o	NUM
ftr-359	435	16	)	)	PUNCT
ftr-359	435	17	,	,	PUNCT
ftr-359	435	18	it	it	PRON
ftr-359	435	19	seems	seem	VERB
ftr-359	435	20	fairly	fairly	ADV
ftr-359	435	21	clear	clear	ADJ
ftr-359	435	22	that	that	SCONJ
ftr-359	435	23	there	there	PRON
ftr-359	435	24	are	be	VERB
ftr-359	435	25	ample	ample	ADJ
ftr-359	435	26	grounds	ground	NOUN
ftr-359	435	27	to	to	PART
ftr-359	435	28	find	find	VERB
ftr-359	435	29	that	that	SCONJ
ftr-359	435	30	the	the	DET
ftr-359	435	31	double	double	ADJ
ftr-359	435	32	deduction	deduction	NOUN
ftr-359	435	33	mistake	mistake	NOUN
ftr-359	435	34	in	in	ADP
ftr-359	435	35	textron	textron	NOUN
ftr-359	435	36	is	be	AUX
ftr-359	435	37	not	not	PART
ftr-359	435	38	consistent	consistent	ADJ
ftr-359	435	39	with	with	ADP
ftr-359	435	40	the	the	DET
ftr-359	435	41	underlying	underlying	ADJ
ftr-359	435	42	purpose	purpose	NOUN
ftr-359	435	43	of	of	ADP
ftr-359	435	44	the	the	DET
ftr-359	435	45	tax	tax	NOUN
ftr-359	435	46	laws	law	NOUN
ftr-359	435	47	.	.	PUNCT
ftr-359	436	1	if	if	SCONJ
ftr-359	436	2	the	the	DET
ftr-359	436	3	court	court	NOUN
ftr-359	436	4	made	make	VERB
ftr-359	436	5	this	this	DET
ftr-359	436	6	finding	finding	NOUN
ftr-359	436	7	as	as	ADP
ftr-359	436	8	part	part	NOUN
ftr-359	436	9	of	of	ADP
ftr-359	436	10	a	a	DET
ftr-359	436	11	de	de	X
ftr-359	436	12	novo	novo	NOUN
ftr-359	436	13	review	review	NOUN
ftr-359	436	14	of	of	ADP
ftr-359	436	15	the	the	DET
ftr-359	436	16	court	court	NOUN
ftr-359	436	17	record	record	NOUN
ftr-359	436	18	or	or	CCONJ
ftr-359	436	19	if	if	SCONJ
ftr-359	436	20	the	the	DET
ftr-359	436	21	court	court	NOUN
ftr-359	436	22	gave	give	VERB
ftr-359	436	23	some	some	DET
ftr-359	436	24	deference	deference	NOUN
ftr-359	436	25	to	to	ADP
ftr-359	436	26	the	the	DET
ftr-359	436	27	government	government	NOUN
ftr-359	436	28	’s	’s	PART
ftr-359	436	29	assertion	assertion	NOUN
ftr-359	436	30	about	about	ADP
ftr-359	436	31	the	the	DET
ftr-359	436	32	underlying	underlie	VERB
ftr-359	436	33	purpose	purpose	NOUN
ftr-359	436	34	of	of	ADP
ftr-359	436	35	the	the	DET
ftr-359	436	36	tax	tax	NOUN
ftr-359	436	37	laws	law	NOUN
ftr-359	436	38	,	,	PUNCT
ftr-359	436	39	then	then	ADV
ftr-359	436	40	in	in	ADP
ftr-359	436	41	either	either	DET
ftr-359	436	42	case	case	NOUN
ftr-359	436	43	the	the	DET
ftr-359	436	44	result	result	NOUN
ftr-359	436	45	would	would	AUX
ftr-359	436	46	be	be	AUX
ftr-359	436	47	that	that	SCONJ
ftr-359	436	48	the	the	DET
ftr-359	436	49	economic	economic	ADJ
ftr-359	436	50	substance	substance	NOUN
ftr-359	436	51	doctrine	doctrine	NOUN
ftr-359	436	52	would	would	AUX
ftr-359	436	53	likely	likely	ADV
ftr-359	436	54	be	be	AUX
ftr-359	436	55	considered	consider	VERB
ftr-359	436	56	relevant	relevant	ADJ
ftr-359	436	57	to	to	ADP
ftr-359	436	58	the	the	DET
ftr-359	436	59	tax	tax	NOUN
ftr-359	436	60	planning	planning	NOUN
ftr-359	436	61	transaction	transaction	NOUN
ftr-359	436	62	implemented	implement	VERB
ftr-359	436	63	in	in	ADP
ftr-359	436	64	the	the	DET
ftr-359	436	65	textron	textron	NOUN
ftr-359	436	66	case	case	NOUN
ftr-359	436	67	.	.	PUNCT
ftr-359	437	1	once	once	ADV
ftr-359	437	2	the	the	DET
ftr-359	437	3	economic	economic	ADJ
ftr-359	437	4	substance	substance	NOUN
ftr-359	437	5	doctrine	doctrine	NOUN
ftr-359	437	6	were	be	AUX
ftr-359	437	7	found	find	VERB
ftr-359	437	8	to	to	PART
ftr-359	437	9	be	be	AUX
ftr-359	437	10	relevant	relevant	ADJ
ftr-359	437	11	to	to	ADP
ftr-359	437	12	the	the	DET
ftr-359	437	13	textron	textron	PROPN
ftr-359	437	14	mistake	mistake	NOUN
ftr-359	437	15	,	,	PUNCT
ftr-359	437	16	the	the	DET
ftr-359	437	17	burden	burden	NOUN
ftr-359	437	18	would	would	AUX
ftr-359	437	19	be	be	AUX
ftr-359	437	20	on	on	ADP
ftr-359	437	21	the	the	DET
ftr-359	437	22	taxpayer	taxpayer	NOUN
ftr-359	437	23	to	to	PART
ftr-359	437	24	demonstrate	demonstrate	VERB
ftr-359	437	25	that	that	SCONJ
ftr-359	437	26	the	the	DET
ftr-359	437	27	transaction	transaction	NOUN
ftr-359	437	28	,	,	PUNCT
ftr-359	437	29	or	or	CCONJ
ftr-359	437	30	series	series	NOUN
ftr-359	437	31	of	of	ADP
ftr-359	437	32	transactions	transaction	NOUN
ftr-359	437	33	,	,	PUNCT
ftr-359	437	34	changed	change	VERB
ftr-359	437	35	the	the	DET
ftr-359	437	36	taxpayer	taxpayer	NOUN
ftr-359	437	37	’s	’s	PART
ftr-359	437	38	position	position	NOUN
ftr-359	437	39	in	in	ADP
ftr-359	437	40	a	a	DET
ftr-359	437	41	meaningful	meaningful	ADJ
ftr-359	437	42	way	way	NOUN
ftr-359	437	43	and	and	CCONJ
ftr-359	437	44	had	have	VERB
ftr-359	437	45	a	a	DET
ftr-359	437	46	substantial	substantial	ADJ
ftr-359	437	47	non	non	ADJ
ftr-359	437	48	-	-	ADJ
ftr-359	437	49	tax	tax	ADJ
ftr-359	437	50	purpose.78	purpose.78	NOUN
ftr-359	437	51	if	if	SCONJ
ftr-359	437	52	the	the	DET
ftr-359	437	53	taxpayer	taxpayer	NOUN
ftr-359	437	54	could	could	AUX
ftr-359	437	55	meet	meet	VERB
ftr-359	437	56	its	its	PRON
ftr-359	437	57	burden	burden	NOUN
ftr-359	437	58	of	of	ADP
ftr-359	437	59	proof	proof	NOUN
ftr-359	437	60	with	with	ADP
ftr-359	437	61	respect	respect	NOUN
ftr-359	437	62	to	to	ADP
ftr-359	437	63	these	these	DET
ftr-359	437	64	requirements	requirement	NOUN
ftr-359	437	65	that	that	PRON
ftr-359	437	66	are	be	AUX
ftr-359	437	67	contained	contain	VERB
ftr-359	437	68	in	in	ADP
ftr-359	437	69	sections	section	NOUN
ftr-359	437	70	7701(o)(1)(a	7701(o)(1)(a	NUM
ftr-359	437	71	)	)	PUNCT
ftr-359	437	72	and	and	CCONJ
ftr-359	437	73	(	(	PUNCT
ftr-359	437	74	b	b	NOUN
ftr-359	437	75	)	)	PUNCT
ftr-359	437	76	,	,	PUNCT
ftr-359	437	77	then	then	ADV
ftr-359	437	78	it	it	PRON
ftr-359	437	79	could	could	AUX
ftr-359	437	80	still	still	ADV
ftr-359	437	81	benefit	benefit	VERB
ftr-359	437	82	from	from	ADP
ftr-359	437	83	this	this	DET
ftr-359	437	84	mistake	mistake	NOUN
ftr-359	437	85	even	even	ADV
ftr-359	437	86	though	though	SCONJ
ftr-359	437	87	a	a	DET
ftr-359	437	88	double	double	ADJ
ftr-359	437	89	deduction	deduction	NOUN
ftr-359	437	90	was	be	AUX
ftr-359	437	91	created	create	VERB
ftr-359	437	92	.	.	PUNCT
ftr-359	438	1	certainly	certainly	ADV
ftr-359	438	2	,	,	PUNCT
ftr-359	438	3	the	the	DET
ftr-359	438	4	acquisition	acquisition	NOUN
ftr-359	438	5	of	of	ADP
ftr-359	438	6	an	an	DET
ftr-359	438	7	aerospace	aerospace	NOUN
ftr-359	438	8	business	business	NOUN
ftr-359	438	9	represented	represent	VERB
ftr-359	438	10	a	a	DET
ftr-359	438	11	meaningful	meaningful	ADJ
ftr-359	438	12	change	change	NOUN
ftr-359	438	13	in	in	ADP
ftr-359	438	14	the	the	DET
ftr-359	438	15	economic	economic	ADJ
ftr-359	438	16	position	position	NOUN
ftr-359	438	17	of	of	ADP
ftr-359	438	18	textron	textron	NOUN
ftr-359	438	19	’s	’s	PART
ftr-359	438	20	investments	investment	NOUN
ftr-359	438	21	,	,	PUNCT
ftr-359	438	22	and	and	CCONJ
ftr-359	438	23	the	the	DET
ftr-359	438	24	acquisition	acquisition	NOUN
ftr-359	438	25	of	of	ADP
ftr-359	438	26	this	this	DET
ftr-359	438	27	profitable	profitable	ADJ
ftr-359	438	28	business	business	NOUN
ftr-359	438	29	clearly	clearly	ADV
ftr-359	438	30	had	have	VERB
ftr-359	438	31	a	a	DET
ftr-359	438	32	substantial	substantial	ADJ
ftr-359	438	33	non	non	ADJ
ftr-359	438	34	-	-	ADJ
ftr-359	438	35	tax	tax	ADJ
ftr-359	438	36	business	business	NOUN
ftr-359	438	37	purpose	purpose	NOUN
ftr-359	438	38	.	.	PUNCT
ftr-359	439	1	however	however	ADV
ftr-359	439	2	,	,	PUNCT
ftr-359	439	3	the	the	DET
ftr-359	439	4	irs	irs	PROPN
ftr-359	439	5	would	would	AUX
ftr-359	439	6	likely	likely	ADV
ftr-359	439	7	argue	argue	VERB
ftr-359	439	8	that	that	SCONJ
ftr-359	439	9	the	the	DET
ftr-359	439	10	acquisition	acquisition	NOUN
ftr-359	439	11	of	of	ADP
ftr-359	439	12	a	a	DET
ftr-359	439	13	new	new	ADJ
ftr-359	439	14	business	business	NOUN
ftr-359	439	15	is	be	AUX
ftr-359	439	16	not	not	PART
ftr-359	439	17	the	the	DET
ftr-359	439	18	key	key	ADJ
ftr-359	439	19	aspect	aspect	NOUN
ftr-359	439	20	of	of	ADP
ftr-359	439	21	the	the	DET
ftr-359	439	22	transaction	transaction	NOUN
ftr-359	439	23	that	that	PRON
ftr-359	439	24	needs	need	VERB
ftr-359	439	25	to	to	PART
ftr-359	439	26	be	be	AUX
ftr-359	439	27	tested	test	VERB
ftr-359	439	28	.	.	PUNCT
ftr-359	440	1	instead	instead	ADV
ftr-359	440	2	,	,	PUNCT
ftr-359	440	3	the	the	DET
ftr-359	440	4	irs	irs	PROPN
ftr-359	440	5	would	would	AUX
ftr-359	440	6	focus	focus	VERB
ftr-359	440	7	its	its	PRON
ftr-359	440	8	concern	concern	NOUN
ftr-359	440	9	on	on	ADP
ftr-359	440	10	the	the	DET
ftr-359	440	11	question	question	NOUN
ftr-359	440	12	of	of	ADP
ftr-359	440	13	whether	whether	SCONJ
ftr-359	440	14	the	the	DET
ftr-359	440	15	use	use	NOUN
ftr-359	440	16	of	of	ADP
ftr-359	440	17	hawaiian	hawaiian	PROPN
ftr-359	440	18	was	be	AUX
ftr-359	440	19	an	an	DET
ftr-359	440	20	extraneous	extraneous	ADJ
ftr-359	440	21	and	and	CCONJ
ftr-359	440	22	unnecessary	unnecessary	ADJ
ftr-359	440	23	part	part	NOUN
ftr-359	440	24	of	of	ADP
ftr-359	440	25	the	the	DET
ftr-359	440	26	transaction	transaction	NOUN
ftr-359	440	27	that	that	PRON
ftr-359	440	28	does	do	AUX
ftr-359	440	29	not	not	PART
ftr-359	440	30	satisfy	satisfy	VERB
ftr-359	440	31	economic	economic	ADJ
ftr-359	440	32	substance	substance	NOUN
ftr-359	440	33	doctrine	doctrine	NOUN
ftr-359	440	34	concerns	concern	NOUN
ftr-359	440	35	.	.	PUNCT
ftr-359	441	1	in	in	ADP
ftr-359	441	2	this	this	DET
ftr-359	441	3	regard	regard	NOUN
ftr-359	441	4	,	,	PUNCT
ftr-359	441	5	new	new	ADJ
ftr-359	441	6	section	section	NOUN
ftr-359	441	7	7701(o)(5)(d	7701(o)(5)(d	NUM
ftr-359	441	8	)	)	PUNCT
ftr-359	441	9	allows	allow	VERB
ftr-359	441	10	the	the	DET
ftr-359	441	11	economic	economic	ADJ
ftr-359	441	12	substance	substance	NOUN
ftr-359	441	13	doctrine	doctrine	NOUN
ftr-359	441	14	to	to	PART
ftr-359	441	15	be	be	AUX
ftr-359	441	16	applied	apply	VERB
ftr-359	441	17	to	to	ADP
ftr-359	441	18	a	a	DET
ftr-359	441	19	single	single	ADJ
ftr-359	441	20	transaction	transaction	NOUN
ftr-359	441	21	or	or	CCONJ
ftr-359	441	22	to	to	ADP
ftr-359	441	23	a	a	DET
ftr-359	441	24	series	series	NOUN
ftr-359	441	25	of	of	ADP
ftr-359	441	26	transactions	transaction	NOUN
ftr-359	441	27	.	.	PUNCT
ftr-359	442	1	the	the	DET
ftr-359	442	2	staff	staff	NOUN
ftr-359	442	3	of	of	ADP
ftr-359	442	4	the	the	DET
ftr-359	442	5	joint	joint	ADJ
ftr-359	442	6	committee	committee	NOUN
ftr-359	442	7	report	report	NOUN
ftr-359	442	8	indicates	indicate	VERB
ftr-359	442	9	that	that	SCONJ
ftr-359	442	10	the	the	DET
ftr-359	442	11	provision	provision	NOUN
ftr-359	442	12	gives	give	VERB
ftr-359	442	13	a	a	DET
ftr-359	442	14	court	court	NOUN
ftr-359	442	15	the	the	DET
ftr-359	442	16	ability	ability	NOUN
ftr-359	442	17	“	"	PUNCT
ftr-359	442	18	to	to	PART
ftr-359	442	19	bifurcate	bifurcate	VERB
ftr-359	442	20	a	a	DET
ftr-359	442	21	transaction	transaction	NOUN
ftr-359	442	22	in	in	ADP
ftr-359	442	23	which	which	PRON
ftr-359	442	24	independent	independent	ADJ
ftr-359	442	25	activities	activity	NOUN
ftr-359	442	26	with	with	ADP
ftr-359	442	27	non	non	ADJ
ftr-359	442	28	-	-	ADJ
ftr-359	442	29	tax	tax	ADJ
ftr-359	442	30	objectives	objective	NOUN
ftr-359	442	31	are	be	AUX
ftr-359	442	32	combined	combine	VERB
ftr-359	442	33	with	with	ADP
ftr-359	442	34	an	an	DET
ftr-359	442	35	unrelated	unrelated	ADJ
ftr-359	442	36	item	item	NOUN
ftr-359	442	37	having	have	VERB
ftr-359	442	38	only	only	ADV
ftr-359	442	39	tax	tax	NOUN
ftr-359	442	40	-	-	PUNCT
ftr-359	442	41	avoidance	avoidance	NOUN
ftr-359	442	42	objectives	objective	NOUN
ftr-359	442	43	in	in	ADP
ftr-359	442	44	order	order	NOUN
ftr-359	442	45	to	to	PART
ftr-359	442	46	disallow	disallow	VERB
ftr-359	442	47	those	those	DET
ftr-359	442	48	tax	tax	NOUN
ftr-359	442	49	-	-	PUNCT
ftr-359	442	50	motivated	motivate	VERB
ftr-359	442	51	benefits	benefit	NOUN
ftr-359	442	52	.	.	PUNCT
ftr-359	443	1	”79	”79	NOUN
ftr-359	443	2	based	base	VERB
ftr-359	443	3	upon	upon	SCONJ
ftr-359	443	4	new	new	ADJ
ftr-359	443	5	section	section	NOUN
ftr-359	443	6	7701(o)(5)(d	7701(o)(5)(d	NUM
ftr-359	443	7	)	)	PUNCT
ftr-359	443	8	and	and	CCONJ
ftr-359	443	9	the	the	DET
ftr-359	443	10	legislative	legislative	ADJ
ftr-359	443	11	history	history	NOUN
ftr-359	443	12	of	of	ADP
ftr-359	443	13	this	this	DET
ftr-359	443	14	provision	provision	NOUN
ftr-359	443	15	,	,	PUNCT
ftr-359	443	16	the	the	DET
ftr-359	443	17	irs	irs	PROPN
ftr-359	443	18	would	would	AUX
ftr-359	443	19	seek	seek	VERB
ftr-359	443	20	to	to	PART
ftr-359	443	21	bifurcate	bifurcate	VERB
ftr-359	443	22	the	the	DET
ftr-359	443	23	use	use	NOUN
ftr-359	443	24	of	of	ADP
ftr-359	443	25	hawaiian	hawaiian	ADJ
ftr-359	443	26	from	from	ADP
ftr-359	443	27	the	the	DET
ftr-359	443	28	rest	rest	NOUN
ftr-359	443	29	of	of	ADP
ftr-359	443	30	the	the	DET
ftr-359	443	31	series	series	NOUN
ftr-359	443	32	of	of	ADP
ftr-359	443	33	transactions	transaction	NOUN
ftr-359	443	34	and	and	CCONJ
ftr-359	443	35	then	then	ADV
ftr-359	443	36	argue	argue	VERB
ftr-359	443	37	that	that	SCONJ
ftr-359	443	38	the	the	DET
ftr-359	443	39	use	use	NOUN
ftr-359	443	40	of	of	ADP
ftr-359	443	41	hawaiian	hawaiian	PROPN
ftr-359	443	42	had	have	VERB
ftr-359	443	43	no	no	DET
ftr-359	443	44	economic	economic	ADJ
ftr-359	443	45	substance	substance	NOUN
ftr-359	443	46	except	except	SCONJ
ftr-359	443	47	for	for	ADP
ftr-359	443	48	tax	tax	NOUN
ftr-359	443	49	avoidance	avoidance	NOUN
ftr-359	443	50	purposes	purpose	NOUN
ftr-359	443	51	.	.	PUNCT
ftr-359	444	1	in	in	ADP
ftr-359	444	2	this	this	DET
ftr-359	444	3	analysis	analysis	NOUN
ftr-359	444	4	,	,	PUNCT
ftr-359	444	5	the	the	DET
ftr-359	444	6	irs	irs	PROPN
ftr-359	444	7	could	could	AUX
ftr-359	444	8	show	show	VERB
ftr-359	444	9	that	that	SCONJ
ftr-359	444	10	the	the	DET
ftr-359	444	11	taxpayer	taxpayer	NOUN
ftr-359	444	12	’s	’s	PART
ftr-359	444	13	claim	claim	NOUN
ftr-359	444	14	of	of	ADP
ftr-359	444	15	a	a	DET
ftr-359	444	16	worthless	worthless	ADJ
ftr-359	444	17	stock	stock	NOUN
ftr-359	444	18	deduction	deduction	NOUN
ftr-359	444	19	with	with	ADP
ftr-359	444	20	respect	respect	NOUN
ftr-359	444	21	to	to	ADP
ftr-359	444	22	the	the	DET
ftr-359	444	23	hawaiian	hawaiian	ADJ
ftr-359	444	24	stock	stock	NOUN
ftr-359	444	25	indicates	indicate	VERB
ftr-359	444	26	that	that	SCONJ
ftr-359	444	27	the	the	DET
ftr-359	444	28	taxpayer	taxpayer	NOUN
ftr-359	444	29	admits	admit	VERB
ftr-359	444	30	that	that	SCONJ
ftr-359	444	31	hawaiian	hawaiian	PROPN
ftr-359	444	32	had	have	VERB
ftr-359	444	33	no	no	DET
ftr-359	444	34	continued	continue	VERB
ftr-359	444	35	business	business	NOUN
ftr-359	444	36	significance	significance	NOUN
ftr-359	444	37	or	or	CCONJ
ftr-359	444	38	business	business	NOUN
ftr-359	444	39	purpose	purpose	NOUN
ftr-359	444	40	.	.	PUNCT
ftr-359	445	1	the	the	DET
ftr-359	445	2	irs	irs	PROPN
ftr-359	445	3	would	would	AUX
ftr-359	445	4	therefore	therefore	ADV
ftr-359	445	5	claim	claim	VERB
ftr-359	445	6	that	that	SCONJ
ftr-359	445	7	the	the	DET
ftr-359	445	8	taxpayer	taxpayer	NOUN
ftr-359	445	9	’s	’s	PART
ftr-359	445	10	own	own	ADJ
ftr-359	445	11	representation	representation	NOUN
ftr-359	445	12	about	about	ADP
ftr-359	445	13	the	the	DET
ftr-359	445	14	77	77	NUM
ftr-359	445	15	.	.	PUNCT
ftr-359	446	1	i	i	PRON
ftr-359	446	2	d.	d.	PROPN
ftr-359	446	3	78	78	NUM
ftr-359	446	4	.	.	PUNCT
ftr-359	447	1	irc	irc	PROPN
ftr-359	447	2	§	§	PROPN
ftr-359	447	3	§	§	PROPN
ftr-359	447	4	7701(o)(1)(a	7701(o)(1)(a	NOUN
ftr-359	447	5	)	)	PUNCT
ftr-359	447	6	,	,	PUNCT
ftr-359	447	7	(	(	PUNCT
ftr-359	447	8	b	b	NOUN
ftr-359	447	9	)	)	PUNCT
ftr-359	447	10	.	.	PUNCT
ftr-359	448	1	79	79	NUM
ftr-359	448	2	.	.	PUNCT
ftr-359	449	1	see	see	VERB
ftr-359	449	2	joint	joint	ADJ
ftr-359	449	3	comm	comm	NOUN
ftr-359	449	4	.	.	PUNCT
ftr-359	450	1	technical	technical	ADJ
ftr-359	450	2	explanation	explanation	PROPN
ftr-359	450	3	,	,	PUNCT
ftr-359	450	4	supra	supra	PROPN
ftr-359	450	5	note	note	NOUN
ftr-359	450	6	3	3	NUM
ftr-359	450	7	,	,	PUNCT
ftr-359	450	8	at	at	ADP
ftr-359	450	9	153	153	NUM
ftr-359	450	10	.	.	PUNCT
ftr-359	450	11	2010	2010	NUM
ftr-359	450	12	]	]	X
ftr-359	450	13	economic	economic	ADJ
ftr-359	450	14	substance	substance	NOUN
ftr-359	450	15	doctrine	doctrine	NOUN
ftr-359	450	16	435	435	NUM
ftr-359	450	17	total	total	ADJ
ftr-359	450	18	lack	lack	NOUN
ftr-359	450	19	of	of	ADP
ftr-359	450	20	a	a	DET
ftr-359	450	21	business	business	NOUN
ftr-359	450	22	prospect	prospect	NOUN
ftr-359	450	23	or	or	CCONJ
ftr-359	450	24	any	any	DET
ftr-359	450	25	future	future	ADJ
ftr-359	450	26	business	business	NOUN
ftr-359	450	27	use	use	NOUN
ftr-359	450	28	for	for	ADP
ftr-359	450	29	the	the	DET
ftr-359	450	30	hawaiian	hawaiian	ADJ
ftr-359	450	31	subsidiary	subsidiary	NOUN
ftr-359	450	32	shows	show	VERB
ftr-359	450	33	that	that	SCONJ
ftr-359	450	34	its	its	PRON
ftr-359	450	35	use	use	NOUN
ftr-359	450	36	in	in	ADP
ftr-359	450	37	the	the	DET
ftr-359	450	38	acquisition	acquisition	NOUN
ftr-359	450	39	of	of	ADP
ftr-359	450	40	a	a	DET
ftr-359	450	41	new	new	ADJ
ftr-359	450	42	business	business	NOUN
ftr-359	450	43	was	be	AUX
ftr-359	450	44	solely	solely	ADV
ftr-359	450	45	tax	tax	NOUN
ftr-359	450	46	motivated	motivated	ADJ
ftr-359	450	47	.	.	PUNCT
ftr-359	451	1	by	by	ADP
ftr-359	451	2	this	this	DET
ftr-359	451	3	line	line	NOUN
ftr-359	451	4	of	of	ADP
ftr-359	451	5	argument	argument	NOUN
ftr-359	451	6	,	,	PUNCT
ftr-359	451	7	the	the	DET
ftr-359	451	8	irs	irs	PROPN
ftr-359	451	9	would	would	AUX
ftr-359	451	10	then	then	ADV
ftr-359	451	11	argue	argue	VERB
ftr-359	451	12	that	that	SCONJ
ftr-359	451	13	the	the	DET
ftr-359	451	14	use	use	NOUN
ftr-359	451	15	of	of	ADP
ftr-359	451	16	hawaiian	hawaiian	ADJ
ftr-359	451	17	in	in	ADP
ftr-359	451	18	any	any	DET
ftr-359	451	19	transaction	transaction	NOUN
ftr-359	451	20	after	after	SCONJ
ftr-359	451	21	it	it	PRON
ftr-359	451	22	became	become	VERB
ftr-359	451	23	worthless	worthless	ADJ
ftr-359	451	24	would	would	AUX
ftr-359	451	25	have	have	AUX
ftr-359	451	26	been	be	AUX
ftr-359	451	27	solely	solely	ADV
ftr-359	451	28	motivated	motivate	VERB
ftr-359	451	29	by	by	ADP
ftr-359	451	30	tax	tax	NOUN
ftr-359	451	31	reasons	reason	NOUN
ftr-359	451	32	.	.	PUNCT
ftr-359	452	1	by	by	ADP
ftr-359	452	2	disaggregating	disaggregate	VERB
ftr-359	452	3	the	the	DET
ftr-359	452	4	transaction	transaction	NOUN
ftr-359	452	5	into	into	ADP
ftr-359	452	6	this	this	DET
ftr-359	452	7	separate	separate	ADJ
ftr-359	452	8	step	step	NOUN
ftr-359	452	9	inquiry	inquiry	NOUN
ftr-359	452	10	and	and	CCONJ
ftr-359	452	11	then	then	ADV
ftr-359	452	12	bifurcating	bifurcate	VERB
ftr-359	452	13	the	the	DET
ftr-359	452	14	use	use	NOUN
ftr-359	452	15	of	of	ADP
ftr-359	452	16	hawaiian	hawaiian	PROPN
ftr-359	452	17	away	away	ADV
ftr-359	452	18	from	from	ADP
ftr-359	452	19	the	the	DET
ftr-359	452	20	overall	overall	ADJ
ftr-359	452	21	transaction	transaction	NOUN
ftr-359	452	22	,	,	PUNCT
ftr-359	452	23	the	the	DET
ftr-359	452	24	irs	irs	PROPN
ftr-359	452	25	would	would	AUX
ftr-359	452	26	have	have	VERB
ftr-359	452	27	strong	strong	ADJ
ftr-359	452	28	arguments	argument	NOUN
ftr-359	452	29	to	to	PART
ftr-359	452	30	disallow	disallow	VERB
ftr-359	452	31	the	the	DET
ftr-359	452	32	use	use	NOUN
ftr-359	452	33	of	of	ADP
ftr-359	452	34	any	any	PRON
ftr-359	452	35	of	of	ADP
ftr-359	452	36	hawaiian	hawaiian	PROPN
ftr-359	452	37	’s	’s	PART
ftr-359	452	38	net	net	ADJ
ftr-359	452	39	operating	operating	NOUN
ftr-359	452	40	loss	loss	NOUN
ftr-359	452	41	carryforwards	carryforward	NOUN
ftr-359	452	42	.	.	PUNCT
ftr-359	453	1	thus	thus	ADV
ftr-359	453	2	,	,	PUNCT
ftr-359	453	3	the	the	DET
ftr-359	453	4	bifurcation	bifurcation	NOUN
ftr-359	453	5	authority	authority	NOUN
ftr-359	453	6	set	set	VERB
ftr-359	453	7	forth	forth	ADP
ftr-359	453	8	in	in	ADP
ftr-359	453	9	section	section	NOUN
ftr-359	453	10	7701(o)(5)(d	7701(o)(5)(d	NUM
ftr-359	453	11	)	)	PUNCT
ftr-359	453	12	along	along	ADP
ftr-359	453	13	with	with	ADP
ftr-359	453	14	the	the	DET
ftr-359	453	15	legislative	legislative	ADJ
ftr-359	453	16	history	history	NOUN
ftr-359	453	17	to	to	ADP
ftr-359	453	18	this	this	DET
ftr-359	453	19	provision	provision	NOUN
ftr-359	453	20	now	now	ADV
ftr-359	453	21	calls	call	VERB
ftr-359	453	22	into	into	ADP
ftr-359	453	23	question	question	NOUN
ftr-359	453	24	the	the	DET
ftr-359	453	25	ability	ability	NOUN
ftr-359	453	26	of	of	ADP
ftr-359	453	27	a	a	DET
ftr-359	453	28	taxpayer	taxpayer	NOUN
ftr-359	453	29	to	to	PART
ftr-359	453	30	bootstrap	bootstrap	VERB
ftr-359	453	31	a	a	DET
ftr-359	453	32	tax	tax	NOUN
ftr-359	453	33	motivated	motivated	ADJ
ftr-359	453	34	step	step	NOUN
ftr-359	453	35	into	into	ADP
ftr-359	453	36	an	an	DET
ftr-359	453	37	overall	overall	ADJ
ftr-359	453	38	transaction	transaction	NOUN
ftr-359	453	39	that	that	PRON
ftr-359	453	40	has	have	VERB
ftr-359	453	41	economic	economic	ADJ
ftr-359	453	42	consequences	consequence	NOUN
ftr-359	453	43	unless	unless	SCONJ
ftr-359	453	44	the	the	DET
ftr-359	453	45	tax	tax	NOUN
ftr-359	453	46	motivated	motivated	ADJ
ftr-359	453	47	step	step	NOUN
ftr-359	453	48	has	have	VERB
ftr-359	453	49	a	a	DET
ftr-359	453	50	“	"	PUNCT
ftr-359	453	51	substantial	substantial	ADJ
ftr-359	453	52	”	"	PUNCT
ftr-359	453	53	economic	economic	ADJ
ftr-359	453	54	consequence	consequence	NOUN
ftr-359	453	55	when	when	SCONJ
ftr-359	453	56	judged	judge	VERB
ftr-359	453	57	on	on	ADP
ftr-359	453	58	a	a	DET
ftr-359	453	59	stand	stand	VERB
ftr-359	453	60	-	-	PUNCT
ftr-359	453	61	alone	alone	ADJ
ftr-359	453	62	basis	basis	NOUN
ftr-359	453	63	.	.	PUNCT
ftr-359	454	1	in	in	ADP
ftr-359	454	2	textron	textron	PROPN
ftr-359	454	3	,	,	PUNCT
ftr-359	454	4	the	the	DET
ftr-359	454	5	taxpayer	taxpayer	NOUN
ftr-359	454	6	inserted	insert	VERB
ftr-359	454	7	an	an	DET
ftr-359	454	8	unnecessary	unnecessary	ADJ
ftr-359	454	9	tax	tax	NOUN
ftr-359	454	10	motivated	motivated	ADJ
ftr-359	454	11	step	step	NOUN
ftr-359	454	12	(	(	PUNCT
ftr-359	454	13	the	the	DET
ftr-359	454	14	use	use	NOUN
ftr-359	454	15	of	of	ADP
ftr-359	454	16	hawaiian	hawaiian	ADJ
ftr-359	454	17	)	)	PUNCT
ftr-359	454	18	that	that	PRON
ftr-359	454	19	created	create	VERB
ftr-359	454	20	a	a	DET
ftr-359	454	21	tax	tax	NOUN
ftr-359	454	22	mistake	mistake	NOUN
ftr-359	454	23	when	when	SCONJ
ftr-359	454	24	it	it	PRON
ftr-359	454	25	was	be	AUX
ftr-359	454	26	included	include	VERB
ftr-359	454	27	in	in	ADP
ftr-359	454	28	a	a	DET
ftr-359	454	29	larger	large	ADJ
ftr-359	454	30	transaction	transaction	NOUN
ftr-359	454	31	that	that	PRON
ftr-359	454	32	had	have	VERB
ftr-359	454	33	overall	overall	ADJ
ftr-359	454	34	economic	economic	ADJ
ftr-359	454	35	consequences	consequence	NOUN
ftr-359	454	36	that	that	PRON
ftr-359	454	37	were	be	AUX
ftr-359	454	38	substantial	substantial	ADJ
ftr-359	454	39	.	.	PUNCT
ftr-359	455	1	under	under	ADP
ftr-359	455	2	new	new	ADJ
ftr-359	455	3	section	section	NOUN
ftr-359	455	4	7701(o)(5)(d	7701(o)(5)(d	NUM
ftr-359	455	5	)	)	PUNCT
ftr-359	455	6	,	,	PUNCT
ftr-359	455	7	it	it	PRON
ftr-359	455	8	would	would	AUX
ftr-359	455	9	appear	appear	VERB
ftr-359	455	10	that	that	SCONJ
ftr-359	455	11	the	the	DET
ftr-359	455	12	government	government	NOUN
ftr-359	455	13	would	would	AUX
ftr-359	455	14	be	be	AUX
ftr-359	455	15	able	able	ADJ
ftr-359	455	16	to	to	PART
ftr-359	455	17	isolate	isolate	VERB
ftr-359	455	18	the	the	DET
ftr-359	455	19	use	use	NOUN
ftr-359	455	20	of	of	ADP
ftr-359	455	21	hawaiian	hawaiian	ADJ
ftr-359	455	22	to	to	PART
ftr-359	455	23	contest	contest	VERB
ftr-359	455	24	its	its	PRON
ftr-359	455	25	addition	addition	NOUN
ftr-359	455	26	to	to	ADP
ftr-359	455	27	the	the	DET
ftr-359	455	28	overall	overall	ADJ
ftr-359	455	29	transaction	transaction	NOUN
ftr-359	455	30	.	.	PUNCT
ftr-359	456	1	this	this	DET
ftr-359	456	2	ability	ability	NOUN
ftr-359	456	3	to	to	PART
ftr-359	456	4	narrowly	narrowly	ADV
ftr-359	456	5	target	target	VERB
ftr-359	456	6	its	its	PRON
ftr-359	456	7	attack	attack	NOUN
ftr-359	456	8	on	on	ADP
ftr-359	456	9	one	one	NUM
ftr-359	456	10	aspect	aspect	NOUN
ftr-359	456	11	of	of	ADP
ftr-359	456	12	an	an	DET
ftr-359	456	13	overall	overall	ADJ
ftr-359	456	14	transaction	transaction	NOUN
ftr-359	456	15	promises	promise	VERB
ftr-359	456	16	to	to	PART
ftr-359	456	17	have	have	VERB
ftr-359	456	18	a	a	DET
ftr-359	456	19	significant	significant	ADJ
ftr-359	456	20	impact	impact	NOUN
ftr-359	456	21	on	on	ADP
ftr-359	456	22	the	the	DET
ftr-359	456	23	course	course	NOUN
ftr-359	456	24	of	of	ADP
ftr-359	456	25	future	future	ADJ
ftr-359	456	26	litigation	litigation	NOUN
ftr-359	456	27	with	with	ADP
ftr-359	456	28	respect	respect	NOUN
ftr-359	456	29	to	to	ADP
ftr-359	456	30	the	the	DET
ftr-359	456	31	application	application	NOUN
ftr-359	456	32	of	of	ADP
ftr-359	456	33	the	the	DET
ftr-359	456	34	economic	economic	ADJ
ftr-359	456	35	substance	substance	NOUN
ftr-359	456	36	doctrine	doctrine	NOUN
ftr-359	456	37	.	.	PUNCT
ftr-359	457	1	c.	c.	NOUN
ftr-359	457	2	cottage	cottage	NOUN
ftr-359	457	3	savings	saving	NOUN
ftr-359	457	4	association	association	PROPN
ftr-359	457	5	v.	v.	ADP
ftr-359	457	6	commissioner80	commissioner80	PROPN
ftr-359	457	7	new	new	PROPN
ftr-359	457	8	section	section	NOUN
ftr-359	457	9	7701(o	7701(o	NUM
ftr-359	457	10	)	)	PUNCT
ftr-359	457	11	only	only	ADV
ftr-359	457	12	applies	apply	VERB
ftr-359	457	13	the	the	DET
ftr-359	457	14	economic	economic	ADJ
ftr-359	457	15	substance	substance	NOUN
ftr-359	457	16	doctrine	doctrine	NOUN
ftr-359	457	17	when	when	SCONJ
ftr-359	457	18	that	that	DET
ftr-359	457	19	doctrine	doctrine	NOUN
ftr-359	457	20	is	be	AUX
ftr-359	457	21	“	"	PUNCT
ftr-359	457	22	relevant	relevant	ADJ
ftr-359	457	23	”	"	PUNCT
ftr-359	457	24	under	under	ADP
ftr-359	457	25	existing	exist	VERB
ftr-359	457	26	law	law	NOUN
ftr-359	457	27	.	.	PUNCT
ftr-359	458	1	the	the	DET
ftr-359	458	2	cottage	cottage	NOUN
ftr-359	458	3	savings	saving	NOUN
ftr-359	458	4	fact	fact	NOUN
ftr-359	458	5	pattern	pattern	NOUN
ftr-359	458	6	is	be	AUX
ftr-359	458	7	interesting	interesting	ADJ
ftr-359	458	8	because	because	SCONJ
ftr-359	458	9	it	it	PRON
ftr-359	458	10	raises	raise	VERB
ftr-359	458	11	the	the	DET
ftr-359	458	12	issue	issue	NOUN
ftr-359	458	13	of	of	ADP
ftr-359	458	14	the	the	DET
ftr-359	458	15	scope	scope	NOUN
ftr-359	458	16	of	of	ADP
ftr-359	458	17	what	what	PRON
ftr-359	458	18	is	be	AUX
ftr-359	458	19	a	a	DET
ftr-359	458	20	“	"	PUNCT
ftr-359	458	21	relevant	relevant	ADJ
ftr-359	458	22	transaction	transaction	NOUN
ftr-359	458	23	”	"	PUNCT
ftr-359	458	24	to	to	PART
ftr-359	458	25	which	which	PRON
ftr-359	458	26	the	the	DET
ftr-359	458	27	economic	economic	ADJ
ftr-359	458	28	substance	substance	NOUN
ftr-359	458	29	doctrine	doctrine	NOUN
ftr-359	458	30	may	may	AUX
ftr-359	458	31	apply	apply	VERB
ftr-359	458	32	.	.	PUNCT
ftr-359	459	1	1	1	X
ftr-359	459	2	.	.	X
ftr-359	459	3	the	the	DET
ftr-359	459	4	historical	historical	ADJ
ftr-359	459	5	basis	basis	NOUN
ftr-359	459	6	for	for	ADP
ftr-359	459	7	the	the	DET
ftr-359	459	8	opinion	opinion	NOUN
ftr-359	459	9	in	in	ADP
ftr-359	459	10	cottage	cottage	NOUN
ftr-359	459	11	savings	saving	NOUN
ftr-359	459	12	,	,	PUNCT
ftr-359	459	13	the	the	DET
ftr-359	459	14	taxpayer	taxpayer	NOUN
ftr-359	459	15	exchanged	exchange	VERB
ftr-359	459	16	mortgage	mortgage	NOUN
ftr-359	459	17	pool	pool	NOUN
ftr-359	459	18	interests	interest	NOUN
ftr-359	459	19	that	that	PRON
ftr-359	459	20	it	it	PRON
ftr-359	459	21	owned	own	VERB
ftr-359	459	22	for	for	ADP
ftr-359	459	23	other	other	ADJ
ftr-359	459	24	mortgage	mortgage	NOUN
ftr-359	459	25	pool	pool	NOUN
ftr-359	459	26	interests	interest	NOUN
ftr-359	459	27	.	.	PUNCT
ftr-359	460	1	the	the	DET
ftr-359	460	2	practice	practice	NOUN
ftr-359	460	3	of	of	ADP
ftr-359	460	4	generating	generate	VERB
ftr-359	460	5	losses	loss	NOUN
ftr-359	460	6	by	by	ADP
ftr-359	460	7	means	mean	NOUN
ftr-359	460	8	of	of	ADP
ftr-359	460	9	“	"	PUNCT
ftr-359	460	10	reciprocal	reciprocal	ADJ
ftr-359	460	11	sales	sale	NOUN
ftr-359	460	12	”	"	PUNCT
ftr-359	460	13	resulted	result	VERB
ftr-359	460	14	from	from	ADP
ftr-359	460	15	a	a	DET
ftr-359	460	16	change	change	NOUN
ftr-359	460	17	in	in	ADP
ftr-359	460	18	accounting	accounting	NOUN
ftr-359	460	19	requirements	requirement	NOUN
ftr-359	460	20	promulgated	promulgate	VERB
ftr-359	460	21	in	in	ADP
ftr-359	460	22	1980	1980	NUM
ftr-359	460	23	by	by	ADP
ftr-359	460	24	the	the	DET
ftr-359	460	25	federal	federal	PROPN
ftr-359	460	26	home	home	PROPN
ftr-359	460	27	loan	loan	PROPN
ftr-359	460	28	bank	bank	PROPN
ftr-359	460	29	board	board	PROPN
ftr-359	460	30	(	(	PUNCT
ftr-359	460	31	fhlbb	fhlbb	PROPN
ftr-359	460	32	)	)	PUNCT
ftr-359	460	33	as	as	ADP
ftr-359	460	34	“	"	PUNCT
ftr-359	460	35	memorandum	memorandum	NOUN
ftr-359	460	36	r-49	r-49	PROPN
ftr-359	460	37	.	.	PUNCT
ftr-359	460	38	”	"	PUNCT
ftr-359	460	39	by	by	ADP
ftr-359	460	40	observing	observe	VERB
ftr-359	460	41	r-49	r-49	PROPN
ftr-359	460	42	’s	’s	PART
ftr-359	460	43	criteria	criterion	NOUN
ftr-359	460	44	,	,	PUNCT
ftr-359	460	45	savings	saving	NOUN
ftr-359	460	46	associations	association	NOUN
ftr-359	460	47	attempted	attempt	VERB
ftr-359	460	48	to	to	PART
ftr-359	460	49	generate	generate	VERB
ftr-359	460	50	income	income	NOUN
ftr-359	460	51	tax	tax	NOUN
ftr-359	460	52	refunds	refund	NOUN
ftr-359	460	53	by	by	ADP
ftr-359	460	54	entering	enter	VERB
ftr-359	460	55	into	into	ADP
ftr-359	460	56	“	"	PUNCT
ftr-359	460	57	reciprocal	reciprocal	ADJ
ftr-359	460	58	sales	sale	NOUN
ftr-359	460	59	”	"	PUNCT
ftr-359	460	60	transactions	transaction	NOUN
ftr-359	460	61	that	that	PRON
ftr-359	460	62	produced	produce	VERB
ftr-359	460	63	deductible	deductible	ADJ
ftr-359	460	64	losses	loss	NOUN
ftr-359	460	65	but	but	CCONJ
ftr-359	460	66	could	could	AUX
ftr-359	460	67	avoid	avoid	VERB
ftr-359	460	68	booking	book	VERB
ftr-359	460	69	a	a	DET
ftr-359	460	70	loss	loss	NOUN
ftr-359	460	71	for	for	ADP
ftr-359	460	72	financial	financial	ADJ
ftr-359	460	73	statement	statement	NOUN
ftr-359	460	74	purposes	purpose	NOUN
ftr-359	460	75	on	on	ADP
ftr-359	460	76	its	its	PRON
ftr-359	460	77	mortgage	mortgage	NOUN
ftr-359	460	78	pools	pool	NOUN
ftr-359	460	79	.	.	PUNCT
ftr-359	461	1	based	base	VERB
ftr-359	461	2	on	on	ADP
ftr-359	461	3	“	"	PUNCT
ftr-359	461	4	reciprocal	reciprocal	ADJ
ftr-359	461	5	sales	sale	NOUN
ftr-359	461	6	”	"	PUNCT
ftr-359	461	7	transactions	transaction	NOUN
ftr-359	461	8	with	with	ADP
ftr-359	461	9	four	four	NUM
ftr-359	461	10	other	other	ADJ
ftr-359	461	11	ohio	ohio	PROPN
ftr-359	461	12	savings	saving	NOUN
ftr-359	461	13	institutions	institution	NOUN
ftr-359	461	14	,	,	PUNCT
ftr-359	461	15	cottage	cottage	NOUN
ftr-359	461	16	savings	saving	NOUN
ftr-359	461	17	claimed	claim	VERB
ftr-359	461	18	losses	loss	NOUN
ftr-359	461	19	on	on	ADP
ftr-359	461	20	its	its	PRON
ftr-359	461	21	1980	1980	NUM
ftr-359	461	22	corporate	corporate	ADJ
ftr-359	461	23	income	income	NOUN
ftr-359	461	24	tax	tax	NOUN
ftr-359	461	25	80	80	NUM
ftr-359	461	26	.	.	PUNCT
ftr-359	462	1	cottage	cottage	NOUN
ftr-359	462	2	savings	saving	NOUN
ftr-359	462	3	ass’n	ass’n	PROPN
ftr-359	462	4	v.	v.	ADP
ftr-359	462	5	commissioner	commissioner	NOUN
ftr-359	462	6	,	,	PUNCT
ftr-359	462	7	499	499	NUM
ftr-359	462	8	u.s	u.s	PROPN
ftr-359	462	9	.	.	PROPN
ftr-359	462	10	554	554	NUM
ftr-359	462	11	(	(	PUNCT
ftr-359	462	12	1991	1991	NUM
ftr-359	462	13	)	)	PUNCT
ftr-359	462	14	.	.	PUNCT
ftr-359	463	1	436	436	NUM
ftr-359	463	2	florida	florida	PROPN
ftr-359	463	3	tax	tax	NOUN
ftr-359	463	4	review	review	NOUN
ftr-359	463	5	[	[	X
ftr-359	463	6	vol	vol	NOUN
ftr-359	463	7	.	.	PUNCT
ftr-359	464	1	10:6	10:6	NUM
ftr-359	464	2	return	return	VERB
ftr-359	464	3	from	from	ADP
ftr-359	464	4	sales	sale	NOUN
ftr-359	464	5	of	of	ADP
ftr-359	464	6	mortgage	mortgage	NOUN
ftr-359	464	7	loans	loan	NOUN
ftr-359	464	8	at	at	ADP
ftr-359	464	9	less	less	ADJ
ftr-359	464	10	than	than	ADP
ftr-359	464	11	book	book	NOUN
ftr-359	464	12	value	value	NOUN
ftr-359	464	13	.	.	PUNCT
ftr-359	465	1	the	the	DET
ftr-359	465	2	resulting	result	VERB
ftr-359	465	3	income	income	NOUN
ftr-359	465	4	tax	tax	NOUN
ftr-359	465	5	refunds	refund	NOUN
ftr-359	465	6	claimed	claim	VERB
ftr-359	465	7	for	for	ADP
ftr-359	465	8	1980	1980	NUM
ftr-359	465	9	and	and	CCONJ
ftr-359	465	10	carry	carry	VERB
ftr-359	465	11	-	-	PUNCT
ftr-359	465	12	back	back	NOUN
ftr-359	465	13	years	year	NOUN
ftr-359	465	14	exceeded	exceed	VERB
ftr-359	465	15	$	$	SYM
ftr-359	465	16	677,000	677,000	NUM
ftr-359	465	17	.	.	PUNCT
ftr-359	466	1	the	the	DET
ftr-359	466	2	tax	tax	NOUN
ftr-359	466	3	court	court	NOUN
ftr-359	466	4	found	find	VERB
ftr-359	466	5	that	that	SCONJ
ftr-359	466	6	the	the	DET
ftr-359	466	7	mortgage	mortgage	NOUN
ftr-359	466	8	pool	pool	NOUN
ftr-359	466	9	swaps	swap	NOUN
ftr-359	466	10	had	have	VERB
ftr-359	466	11	no	no	DET
ftr-359	466	12	independent	independent	ADJ
ftr-359	466	13	business	business	NOUN
ftr-359	466	14	purpose	purpose	NOUN
ftr-359	466	15	and	and	CCONJ
ftr-359	466	16	were	be	AUX
ftr-359	466	17	solely	solely	ADV
ftr-359	466	18	motivated	motivated	ADJ
ftr-359	466	19	by	by	ADP
ftr-359	466	20	a	a	DET
ftr-359	466	21	desire	desire	NOUN
ftr-359	466	22	to	to	PART
ftr-359	466	23	claim	claim	VERB
ftr-359	466	24	tax	tax	NOUN
ftr-359	466	25	benefits	benefit	NOUN
ftr-359	466	26	,	,	PUNCT
ftr-359	466	27	but	but	CCONJ
ftr-359	466	28	ruled	rule	VERB
ftr-359	466	29	in	in	ADP
ftr-359	466	30	favor	favor	NOUN
ftr-359	466	31	of	of	ADP
ftr-359	466	32	the	the	DET
ftr-359	466	33	taxpayer	taxpayer	NOUN
ftr-359	466	34	and	and	CCONJ
ftr-359	466	35	allowed	allow	VERB
ftr-359	466	36	a	a	DET
ftr-359	466	37	valid	valid	ADJ
ftr-359	466	38	tax	tax	NOUN
ftr-359	466	39	deduction.81	deduction.81	NOUN
ftr-359	466	40	the	the	DET
ftr-359	466	41	sixth	sixth	ADJ
ftr-359	466	42	circuit	circuit	NOUN
ftr-359	466	43	reversed	reverse	VERB
ftr-359	466	44	,	,	PUNCT
ftr-359	466	45	holding	hold	VERB
ftr-359	466	46	that	that	SCONJ
ftr-359	466	47	the	the	DET
ftr-359	466	48	taxpayer	taxpayer	NOUN
ftr-359	466	49	had	have	AUX
ftr-359	466	50	not	not	PART
ftr-359	466	51	experienced	experience	VERB
ftr-359	466	52	a	a	DET
ftr-359	466	53	deductible	deductible	ADJ
ftr-359	466	54	loss	loss	NOUN
ftr-359	466	55	under	under	ADP
ftr-359	466	56	section	section	NOUN
ftr-359	466	57	165.82	165.82	NUM
ftr-359	466	58	the	the	DET
ftr-359	466	59	supreme	supreme	PROPN
ftr-359	466	60	court	court	PROPN
ftr-359	466	61	reversed	reverse	VERB
ftr-359	466	62	the	the	DET
ftr-359	466	63	sixth	sixth	ADJ
ftr-359	466	64	circuit	circuit	NOUN
ftr-359	466	65	decision	decision	NOUN
ftr-359	466	66	and	and	CCONJ
ftr-359	466	67	held	hold	VERB
ftr-359	466	68	that	that	SCONJ
ftr-359	466	69	the	the	DET
ftr-359	466	70	taxpayer	taxpayer	NOUN
ftr-359	466	71	’s	’s	PART
ftr-359	466	72	loss	loss	NOUN
ftr-359	466	73	was	be	AUX
ftr-359	466	74	in	in	ADP
ftr-359	466	75	fact	fact	NOUN
ftr-359	466	76	deductible.83	deductible.83	ADJ
ftr-359	466	77	2	2	NUM
ftr-359	466	78	.	.	PUNCT
ftr-359	467	1	how	how	SCONJ
ftr-359	467	2	new	new	ADJ
ftr-359	467	3	section	section	NOUN
ftr-359	467	4	7701(o	7701(o	NOUN
ftr-359	467	5	)	)	PUNCT
ftr-359	467	6	would	would	AUX
ftr-359	467	7	change	change	VERB
ftr-359	467	8	things	thing	NOUN
ftr-359	467	9	the	the	DET
ftr-359	467	10	facts	fact	NOUN
ftr-359	467	11	in	in	ADP
ftr-359	467	12	cottage	cottage	NOUN
ftr-359	467	13	savings	saving	NOUN
ftr-359	467	14	are	be	AUX
ftr-359	467	15	interesting	interesting	ADJ
ftr-359	467	16	because	because	SCONJ
ftr-359	467	17	these	these	DET
ftr-359	467	18	facts	fact	NOUN
ftr-359	467	19	raise	raise	VERB
ftr-359	467	20	the	the	DET
ftr-359	467	21	issue	issue	NOUN
ftr-359	467	22	of	of	ADP
ftr-359	467	23	when	when	SCONJ
ftr-359	467	24	the	the	DET
ftr-359	467	25	economic	economic	ADJ
ftr-359	467	26	substance	substance	NOUN
ftr-359	467	27	doctrine	doctrine	NOUN
ftr-359	467	28	is	be	AUX
ftr-359	467	29	relevant	relevant	ADJ
ftr-359	467	30	to	to	ADP
ftr-359	467	31	a	a	DET
ftr-359	467	32	transaction	transaction	NOUN
ftr-359	467	33	.	.	PUNCT
ftr-359	468	1	given	give	VERB
ftr-359	468	2	the	the	DET
ftr-359	468	3	findings	finding	NOUN
ftr-359	468	4	of	of	ADP
ftr-359	468	5	the	the	DET
ftr-359	468	6	tax	tax	NOUN
ftr-359	468	7	court	court	NOUN
ftr-359	468	8	that	that	SCONJ
ftr-359	468	9	the	the	DET
ftr-359	468	10	transaction	transaction	NOUN
ftr-359	468	11	had	have	VERB
ftr-359	468	12	no	no	DET
ftr-359	468	13	business	business	NOUN
ftr-359	468	14	purpose	purpose	NOUN
ftr-359	468	15	and	and	CCONJ
ftr-359	468	16	did	do	AUX
ftr-359	468	17	not	not	PART
ftr-359	468	18	change	change	VERB
ftr-359	468	19	the	the	DET
ftr-359	468	20	taxpayer	taxpayer	NOUN
ftr-359	468	21	’s	’s	PART
ftr-359	468	22	economic	economic	ADJ
ftr-359	468	23	position	position	NOUN
ftr-359	468	24	in	in	ADP
ftr-359	468	25	any	any	DET
ftr-359	468	26	meaningful	meaningful	ADJ
ftr-359	468	27	way	way	NOUN
ftr-359	468	28	,	,	PUNCT
ftr-359	468	29	it	it	PRON
ftr-359	468	30	is	be	AUX
ftr-359	468	31	clear	clear	ADJ
ftr-359	468	32	that	that	SCONJ
ftr-359	468	33	the	the	DET
ftr-359	468	34	taxpayer	taxpayer	NOUN
ftr-359	468	35	would	would	AUX
ftr-359	468	36	not	not	PART
ftr-359	468	37	be	be	AUX
ftr-359	468	38	able	able	ADJ
ftr-359	468	39	to	to	PART
ftr-359	468	40	meet	meet	VERB
ftr-359	468	41	its	its	PRON
ftr-359	468	42	burden	burden	NOUN
ftr-359	468	43	of	of	ADP
ftr-359	468	44	proof	proof	NOUN
ftr-359	468	45	under	under	ADP
ftr-359	468	46	section	section	NOUN
ftr-359	468	47	7701(o)(1	7701(o)(1	NUM
ftr-359	468	48	)	)	PUNCT
ftr-359	468	49	,	,	PUNCT
ftr-359	468	50	so	so	CCONJ
ftr-359	468	51	if	if	SCONJ
ftr-359	468	52	the	the	DET
ftr-359	468	53	economic	economic	ADJ
ftr-359	468	54	substance	substance	NOUN
ftr-359	468	55	doctrine	doctrine	NOUN
ftr-359	468	56	were	be	AUX
ftr-359	468	57	relevant	relevant	ADJ
ftr-359	468	58	then	then	ADV
ftr-359	468	59	the	the	DET
ftr-359	468	60	taxpayer	taxpayer	NOUN
ftr-359	468	61	would	would	AUX
ftr-359	468	62	lose	lose	VERB
ftr-359	468	63	in	in	ADP
ftr-359	468	64	this	this	DET
ftr-359	468	65	fact	fact	NOUN
ftr-359	468	66	pattern	pattern	NOUN
ftr-359	468	67	.	.	PUNCT
ftr-359	469	1	however	however	ADV
ftr-359	469	2	,	,	PUNCT
ftr-359	469	3	strong	strong	ADJ
ftr-359	469	4	arguments	argument	NOUN
ftr-359	469	5	can	can	AUX
ftr-359	469	6	be	be	AUX
ftr-359	469	7	made	make	VERB
ftr-359	469	8	that	that	SCONJ
ftr-359	469	9	the	the	DET
ftr-359	469	10	economic	economic	ADJ
ftr-359	469	11	substance	substance	NOUN
ftr-359	469	12	doctrine	doctrine	NOUN
ftr-359	469	13	is	be	AUX
ftr-359	469	14	not	not	PART
ftr-359	469	15	relevant	relevant	ADJ
ftr-359	469	16	to	to	ADP
ftr-359	469	17	this	this	DET
ftr-359	469	18	transaction	transaction	NOUN
ftr-359	469	19	.	.	PUNCT
ftr-359	470	1	the	the	DET
ftr-359	470	2	taxpayer	taxpayer	NOUN
ftr-359	470	3	in	in	ADP
ftr-359	470	4	cottage	cottage	NOUN
ftr-359	470	5	savings	saving	NOUN
ftr-359	470	6	was	be	AUX
ftr-359	470	7	not	not	PART
ftr-359	470	8	claiming	claim	VERB
ftr-359	470	9	a	a	DET
ftr-359	470	10	double	double	ADJ
ftr-359	470	11	deduction	deduction	NOUN
ftr-359	470	12	,	,	PUNCT
ftr-359	470	13	nor	nor	CCONJ
ftr-359	470	14	was	be	AUX
ftr-359	470	15	it	it	PRON
ftr-359	470	16	utilizing	utilize	VERB
ftr-359	470	17	a	a	DET
ftr-359	470	18	lossgenerating	lossgenerate	VERB
ftr-359	470	19	mistake	mistake	NOUN
ftr-359	470	20	.	.	PUNCT
ftr-359	471	1	in	in	ADP
ftr-359	471	2	point	point	NOUN
ftr-359	471	3	of	of	ADP
ftr-359	471	4	fact	fact	NOUN
ftr-359	471	5	,	,	PUNCT
ftr-359	471	6	the	the	DET
ftr-359	471	7	taxpayer	taxpayer	NOUN
ftr-359	471	8	had	have	AUX
ftr-359	471	9	already	already	ADV
ftr-359	471	10	suffered	suffer	VERB
ftr-359	471	11	an	an	DET
ftr-359	471	12	economic	economic	ADJ
ftr-359	471	13	loss	loss	NOUN
ftr-359	471	14	that	that	PRON
ftr-359	471	15	had	have	AUX
ftr-359	471	16	not	not	PART
ftr-359	471	17	been	be	AUX
ftr-359	471	18	recognized	recognize	VERB
ftr-359	471	19	for	for	ADP
ftr-359	471	20	financial	financial	ADJ
ftr-359	471	21	or	or	CCONJ
ftr-359	471	22	tax	tax	NOUN
ftr-359	471	23	reporting	reporting	NOUN
ftr-359	471	24	purposes	purpose	NOUN
ftr-359	471	25	.	.	PUNCT
ftr-359	472	1	the	the	DET
ftr-359	472	2	fact	fact	NOUN
ftr-359	472	3	that	that	SCONJ
ftr-359	472	4	the	the	DET
ftr-359	472	5	taxpayer	taxpayer	NOUN
ftr-359	472	6	used	use	VERB
ftr-359	472	7	a	a	DET
ftr-359	472	8	tax	tax	NOUN
ftr-359	472	9	planning	planning	NOUN
ftr-359	472	10	technique	technique	NOUN
ftr-359	472	11	in	in	ADP
ftr-359	472	12	order	order	NOUN
ftr-359	472	13	to	to	PART
ftr-359	472	14	recognize	recognize	VERB
ftr-359	472	15	a	a	DET
ftr-359	472	16	loss	loss	NOUN
ftr-359	472	17	that	that	PRON
ftr-359	472	18	already	already	ADV
ftr-359	472	19	represented	represent	VERB
ftr-359	472	20	an	an	DET
ftr-359	472	21	economic	economic	ADJ
ftr-359	472	22	loss	loss	NOUN
ftr-359	472	23	is	be	AUX
ftr-359	472	24	not	not	PART
ftr-359	472	25	a	a	DET
ftr-359	472	26	transactional	transactional	ADJ
ftr-359	472	27	inconsistency.84	inconsistency.84	NOUN
ftr-359	472	28	furthermore	furthermore	ADV
ftr-359	472	29	,	,	PUNCT
ftr-359	472	30	taxpayers	taxpayer	NOUN
ftr-359	472	31	that	that	PRON
ftr-359	472	32	originate	originate	VERB
ftr-359	472	33	mortgage	mortgage	NOUN
ftr-359	472	34	loans	loan	NOUN
ftr-359	472	35	can	can	AUX
ftr-359	472	36	now	now	ADV
ftr-359	472	37	elect	elect	VERB
ftr-359	472	38	to	to	PART
ftr-359	472	39	mark	mark	VERB
ftr-359	472	40	-	-	PUNCT
ftr-359	472	41	to	to	ADP
ftr-359	472	42	-	-	PUNCT
ftr-359	472	43	market	market	VERB
ftr-359	472	44	their	their	PRON
ftr-359	472	45	financial	financial	ADJ
ftr-359	472	46	positions	position	NOUN
ftr-359	472	47	for	for	ADP
ftr-359	472	48	tax	tax	NOUN
ftr-359	472	49	purposes,85	purposes,85	NOUN
ftr-359	472	50	and	and	CCONJ
ftr-359	472	51	so	so	ADV
ftr-359	472	52	a	a	DET
ftr-359	472	53	taxpayer	taxpayer	NOUN
ftr-359	472	54	like	like	ADP
ftr-359	472	55	the	the	DET
ftr-359	472	56	one	one	NOUN
ftr-359	472	57	in	in	ADP
ftr-359	472	58	cottage	cottage	NOUN
ftr-359	472	59	savings	saving	NOUN
ftr-359	472	60	now	now	ADV
ftr-359	472	61	can	can	AUX
ftr-359	472	62	realize	realize	VERB
ftr-359	472	63	its	its	PRON
ftr-359	472	64	losses	loss	NOUN
ftr-359	472	65	even	even	ADV
ftr-359	472	66	without	without	ADP
ftr-359	472	67	the	the	DET
ftr-359	472	68	need	need	NOUN
ftr-359	472	69	to	to	PART
ftr-359	472	70	create	create	VERB
ftr-359	472	71	an	an	DET
ftr-359	472	72	actual	actual	ADJ
ftr-359	472	73	sale	sale	NOUN
ftr-359	472	74	or	or	CCONJ
ftr-359	472	75	exchange	exchange	NOUN
ftr-359	472	76	81	81	NUM
ftr-359	472	77	.	.	PUNCT
ftr-359	473	1	cottage	cottage	NOUN
ftr-359	473	2	savings	saving	NOUN
ftr-359	473	3	ass’n	ass’n	PROPN
ftr-359	473	4	v.	v.	ADP
ftr-359	473	5	commissioner	commissioner	NOUN
ftr-359	473	6	,	,	PUNCT
ftr-359	473	7	90	90	NUM
ftr-359	473	8	t.c	t.c	PROPN
ftr-359	473	9	.	.	PROPN
ftr-359	474	1	372	372	NUM
ftr-359	474	2	(	(	PUNCT
ftr-359	474	3	1988	1988	NUM
ftr-359	474	4	)	)	PUNCT
ftr-359	474	5	,	,	PUNCT
ftr-359	474	6	rev’d	rev’d	NOUN
ftr-359	474	7	,	,	PUNCT
ftr-359	474	8	890	890	NUM
ftr-359	474	9	f.2d	f.2d	SYM
ftr-359	474	10	848	848	NUM
ftr-359	474	11	(	(	PUNCT
ftr-359	474	12	6th	6th	ADJ
ftr-359	474	13	cir	cir	NOUN
ftr-359	474	14	.	.	PROPN
ftr-359	474	15	1989	1989	NUM
ftr-359	474	16	)	)	PUNCT
ftr-359	474	17	,	,	PUNCT
ftr-359	474	18	aff’d	aff’d	VERB
ftr-359	474	19	in	in	ADP
ftr-359	474	20	part	part	NOUN
ftr-359	474	21	,	,	PUNCT
ftr-359	474	22	rev’d	rev’d	NOUN
ftr-359	474	23	in	in	ADP
ftr-359	474	24	part	part	NOUN
ftr-359	474	25	and	and	CCONJ
ftr-359	474	26	remanded	remand	VERB
ftr-359	474	27	,	,	PUNCT
ftr-359	474	28	499	499	NUM
ftr-359	474	29	u.s	u.s	PROPN
ftr-359	474	30	.	.	PROPN
ftr-359	474	31	554	554	NUM
ftr-359	474	32	(	(	PUNCT
ftr-359	474	33	1991	1991	NUM
ftr-359	474	34	)	)	PUNCT
ftr-359	474	35	.	.	PUNCT
ftr-359	475	1	82	82	NUM
ftr-359	475	2	.	.	PUNCT
ftr-359	476	1	cottage	cottage	NOUN
ftr-359	476	2	savings	saving	NOUN
ftr-359	476	3	ass’n	ass’n	PROPN
ftr-359	476	4	v.	v.	ADP
ftr-359	476	5	commissioner	commissioner	NOUN
ftr-359	476	6	,	,	PUNCT
ftr-359	476	7	890	890	NUM
ftr-359	476	8	f.2d	f.2d	SYM
ftr-359	476	9	848	848	NUM
ftr-359	476	10	(	(	PUNCT
ftr-359	476	11	6th	6th	ADJ
ftr-359	476	12	cir	cir	NOUN
ftr-359	476	13	.	.	PROPN
ftr-359	476	14	1989	1989	NUM
ftr-359	476	15	)	)	PUNCT
ftr-359	476	16	,	,	PUNCT
ftr-359	476	17	aff	aff	PROPN
ftr-359	476	18	’s	’s	X
ftr-359	476	19	in	in	ADP
ftr-359	476	20	part	part	NOUN
ftr-359	476	21	,	,	PUNCT
ftr-359	476	22	rev’d	rev’d	NOUN
ftr-359	476	23	in	in	ADP
ftr-359	476	24	part	part	NOUN
ftr-359	476	25	and	and	CCONJ
ftr-359	476	26	remanded	remand	VERB
ftr-359	476	27	,	,	PUNCT
ftr-359	476	28	499	499	NUM
ftr-359	476	29	u.s	u.s	PROPN
ftr-359	476	30	.	.	PROPN
ftr-359	476	31	554	554	NUM
ftr-359	476	32	(	(	PUNCT
ftr-359	476	33	1991	1991	NUM
ftr-359	476	34	)	)	PUNCT
ftr-359	476	35	.	.	PUNCT
ftr-359	477	1	83	83	NUM
ftr-359	477	2	.	.	PUNCT
ftr-359	478	1	cottage	cottage	NOUN
ftr-359	478	2	savings	saving	NOUN
ftr-359	478	3	,	,	PUNCT
ftr-359	478	4	499	499	NUM
ftr-359	478	5	u.s	u.s	PROPN
ftr-359	478	6	.	.	PROPN
ftr-359	478	7	544	544	NUM
ftr-359	478	8	.	.	NUM
ftr-359	478	9	84	84	NUM
ftr-359	478	10	.	.	PUNCT
ftr-359	479	1	see	see	VERB
ftr-359	479	2	doyle	doyle	PROPN
ftr-359	479	3	v.	v.	PROPN
ftr-359	479	4	commissioner	commissioner	PROPN
ftr-359	479	5	,	,	PUNCT
ftr-359	479	6	286	286	NUM
ftr-359	479	7	f.2d	f.2d	NOUN
ftr-359	479	8	654	654	NUM
ftr-359	479	9	,	,	PUNCT
ftr-359	479	10	659	659	NUM
ftr-359	479	11	-	-	SYM
ftr-359	479	12	60	60	NUM
ftr-359	479	13	(	(	PUNCT
ftr-359	479	14	7th	7th	ADJ
ftr-359	479	15	cir	cir	NOUN
ftr-359	479	16	.	.	PUNCT
ftr-359	480	1	1961	1961	NUM
ftr-359	480	2	)	)	PUNCT
ftr-359	481	1	(	(	PUNCT
ftr-359	481	2	“	"	PUNCT
ftr-359	481	3	the	the	DET
ftr-359	481	4	cases	case	NOUN
ftr-359	481	5	cited	cite	VERB
ftr-359	481	6	by	by	ADP
ftr-359	481	7	the	the	DET
ftr-359	481	8	commissioner	commissioner	NOUN
ftr-359	481	9	in	in	ADP
ftr-359	481	10	which	which	PRON
ftr-359	481	11	loss	loss	NOUN
ftr-359	481	12	deductions	deduction	NOUN
ftr-359	481	13	were	be	AUX
ftr-359	481	14	disallowed	disallow	VERB
ftr-359	481	15	because	because	SCONJ
ftr-359	481	16	of	of	ADP
ftr-359	481	17	lack	lack	NOUN
ftr-359	481	18	of	of	ADP
ftr-359	481	19	economic	economic	ADJ
ftr-359	481	20	substance	substance	NOUN
ftr-359	481	21	have	have	VERB
ftr-359	481	22	this	this	DET
ftr-359	481	23	consistent	consistent	ADJ
ftr-359	481	24	element	element	NOUN
ftr-359	481	25	:	:	PUNCT
ftr-359	481	26	taxpayers	taxpayer	NOUN
ftr-359	481	27	,	,	PUNCT
ftr-359	481	28	by	by	ADP
ftr-359	481	29	manipulation	manipulation	NOUN
ftr-359	481	30	or	or	CCONJ
ftr-359	481	31	chicanery	chicanery	NOUN
ftr-359	481	32	,	,	PUNCT
ftr-359	481	33	were	be	AUX
ftr-359	481	34	attempting	attempt	VERB
ftr-359	481	35	to	to	PART
ftr-359	481	36	create	create	VERB
ftr-359	481	37	a	a	DET
ftr-359	481	38	loss	loss	NOUN
ftr-359	481	39	deduction	deduction	NOUN
ftr-359	481	40	.	.	PUNCT
ftr-359	482	1	however	however	ADV
ftr-359	482	2	,	,	PUNCT
ftr-359	482	3	here	here	ADV
ftr-359	482	4	taxpayer	taxpayer	NOUN
ftr-359	482	5	has	have	AUX
ftr-359	482	6	suffered	suffer	VERB
ftr-359	482	7	a	a	DET
ftr-359	482	8	capital	capital	NOUN
ftr-359	482	9	loss	loss	NOUN
ftr-359	482	10	because	because	SCONJ
ftr-359	482	11	of	of	ADP
ftr-359	482	12	the	the	DET
ftr-359	482	13	depreciation	depreciation	NOUN
ftr-359	482	14	in	in	ADP
ftr-359	482	15	value	value	NOUN
ftr-359	482	16	of	of	ADP
ftr-359	482	17	her	her	PRON
ftr-359	482	18	stocks	stock	NOUN
ftr-359	482	19	at	at	ADP
ftr-359	482	20	the	the	DET
ftr-359	482	21	time	time	NOUN
ftr-359	482	22	of	of	ADP
ftr-359	482	23	sale	sale	NOUN
ftr-359	482	24	.	.	PUNCT
ftr-359	483	1	the	the	DET
ftr-359	483	2	only	only	ADJ
ftr-359	483	3	question	question	NOUN
ftr-359	483	4	is	be	AUX
ftr-359	483	5	whether	whether	SCONJ
ftr-359	483	6	taxpayer	taxpayer	NOUN
ftr-359	483	7	realized	realize	VERB
ftr-359	483	8	her	her	PRON
ftr-359	483	9	loss	loss	NOUN
ftr-359	483	10	at	at	ADP
ftr-359	483	11	the	the	DET
ftr-359	483	12	proper	proper	ADJ
ftr-359	483	13	time	time	NOUN
ftr-359	483	14	.	.	PUNCT
ftr-359	483	15	”	"	PUNCT
ftr-359	484	1	(	(	PUNCT
ftr-359	484	2	emphasis	emphasis	NOUN
ftr-359	484	3	added	add	VERB
ftr-359	484	4	)	)	PUNCT
ftr-359	484	5	)	)	PUNCT
ftr-359	484	6	.	.	PUNCT
ftr-359	485	1	85	85	NUM
ftr-359	485	2	.	.	PUNCT
ftr-359	485	3	irc	irc	PROPN
ftr-359	485	4	§	§	PROPN
ftr-359	485	5	475(b)(2	475(b)(2	PROPN
ftr-359	485	6	)	)	PUNCT
ftr-359	485	7	.	.	PUNCT
ftr-359	486	1	2010	2010	NUM
ftr-359	486	2	]	]	X
ftr-359	486	3	economic	economic	ADJ
ftr-359	486	4	substance	substance	NOUN
ftr-359	486	5	doctrine	doctrine	NOUN
ftr-359	486	6	437	437	NUM
ftr-359	486	7	transaction	transaction	NOUN
ftr-359	486	8	under	under	ADP
ftr-359	486	9	current	current	ADJ
ftr-359	486	10	law	law	NOUN
ftr-359	486	11	if	if	SCONJ
ftr-359	486	12	it	it	PRON
ftr-359	486	13	made	make	VERB
ftr-359	486	14	a	a	DET
ftr-359	486	15	section	section	NOUN
ftr-359	486	16	475(b	475(b	PROPN
ftr-359	486	17	)	)	PUNCT
ftr-359	486	18	election.86	election.86	NOUN
ftr-359	486	19	thus	thus	ADV
ftr-359	486	20	,	,	PUNCT
ftr-359	486	21	given	give	VERB
ftr-359	486	22	this	this	DET
ftr-359	486	23	situation	situation	NOUN
ftr-359	486	24	,	,	PUNCT
ftr-359	486	25	this	this	DET
ftr-359	486	26	transaction	transaction	NOUN
ftr-359	486	27	is	be	AUX
ftr-359	486	28	not	not	PART
ftr-359	486	29	the	the	DET
ftr-359	486	30	type	type	NOUN
ftr-359	486	31	of	of	ADP
ftr-359	486	32	tax	tax	NOUN
ftr-359	486	33	planning	planning	NOUN
ftr-359	486	34	strategy	strategy	NOUN
ftr-359	486	35	for	for	ADP
ftr-359	486	36	which	which	PRON
ftr-359	486	37	the	the	DET
ftr-359	486	38	economic	economic	ADJ
ftr-359	486	39	substance	substance	NOUN
ftr-359	486	40	doctrine	doctrine	NOUN
ftr-359	486	41	should	should	AUX
ftr-359	486	42	be	be	AUX
ftr-359	486	43	relevant	relevant	ADJ
ftr-359	486	44	because	because	SCONJ
ftr-359	486	45	the	the	DET
ftr-359	486	46	tax	tax	NOUN
ftr-359	486	47	result	result	NOUN
ftr-359	486	48	creates	create	VERB
ftr-359	486	49	a	a	DET
ftr-359	486	50	tax	tax	NOUN
ftr-359	486	51	benefit	benefit	NOUN
ftr-359	486	52	that	that	PRON
ftr-359	486	53	is	be	AUX
ftr-359	486	54	not	not	PART
ftr-359	486	55	premised	premise	VERB
ftr-359	486	56	on	on	ADP
ftr-359	486	57	a	a	DET
ftr-359	486	58	transactional	transactional	ADJ
ftr-359	486	59	inconsistency	inconsistency	NOUN
ftr-359	486	60	and	and	CCONJ
ftr-359	486	61	has	have	AUX
ftr-359	486	62	not	not	PART
ftr-359	486	63	created	create	VERB
ftr-359	486	64	a	a	DET
ftr-359	486	65	fundamental	fundamental	ADJ
ftr-359	486	66	tax	tax	NOUN
ftr-359	486	67	mistake.87	mistake.87	NOUN
ftr-359	486	68	86	86	NUM
ftr-359	486	69	.	.	PUNCT
ftr-359	487	1	many	many	ADJ
ftr-359	487	2	banks	bank	NOUN
ftr-359	487	3	are	be	AUX
ftr-359	487	4	dealers	dealer	NOUN
ftr-359	487	5	for	for	ADP
ftr-359	487	6	purposes	purpose	NOUN
ftr-359	487	7	of	of	ADP
ftr-359	487	8	§	§	PROPN
ftr-359	487	9	475	475	NUM
ftr-359	487	10	because	because	SCONJ
ftr-359	487	11	they	they	PRON
ftr-359	487	12	regularly	regularly	ADV
ftr-359	487	13	originate	originate	VERB
ftr-359	487	14	and	and	CCONJ
ftr-359	487	15	sell	sell	VERB
ftr-359	487	16	loans	loan	NOUN
ftr-359	487	17	.	.	PUNCT
ftr-359	488	1	see	see	VERB
ftr-359	488	2	rev	rev	PROPN
ftr-359	488	3	.	.	PROPN
ftr-359	488	4	rul	rul	PROPN
ftr-359	488	5	.	.	PUNCT
ftr-359	489	1	97	97	NUM
ftr-359	489	2	-	-	SYM
ftr-359	489	3	39	39	NUM
ftr-359	489	4	,	,	PUNCT
ftr-359	489	5	holding	hold	VERB
ftr-359	489	6	2	2	NUM
ftr-359	489	7	,	,	PUNCT
ftr-359	489	8	1997	1997	NUM
ftr-359	489	9	-	-	SYM
ftr-359	489	10	2	2	NUM
ftr-359	489	11	c.b	c.b	PROPN
ftr-359	489	12	.	.	PROPN
ftr-359	489	13	62	62	NUM
ftr-359	489	14	.	.	PUNCT
ftr-359	490	1	by	by	ADP
ftr-359	490	2	enacting	enact	VERB
ftr-359	490	3	§	§	PROPN
ftr-359	490	4	475	475	NUM
ftr-359	490	5	,	,	PUNCT
ftr-359	490	6	congress	congress	PROPN
ftr-359	490	7	effectively	effectively	ADV
ftr-359	490	8	gave	give	VERB
ftr-359	490	9	taxpayers	taxpayer	NOUN
ftr-359	490	10	an	an	DET
ftr-359	490	11	election	election	NOUN
ftr-359	490	12	for	for	ADP
ftr-359	490	13	loans	loan	NOUN
ftr-359	490	14	that	that	PRON
ftr-359	490	15	are	be	AUX
ftr-359	490	16	made	make	VERB
ftr-359	490	17	to	to	ADP
ftr-359	490	18	customer	customer	NOUN
ftr-359	490	19	that	that	PRON
ftr-359	490	20	are	be	AUX
ftr-359	490	21	not	not	PART
ftr-359	490	22	intended	intend	VERB
ftr-359	490	23	to	to	PART
ftr-359	490	24	be	be	AUX
ftr-359	490	25	resold	resold	VERB
ftr-359	490	26	,	,	PUNCT
ftr-359	490	27	and	and	CCONJ
ftr-359	490	28	so	so	ADV
ftr-359	490	29	under	under	ADP
ftr-359	490	30	current	current	ADJ
ftr-359	490	31	law	law	NOUN
ftr-359	490	32	a	a	DET
ftr-359	490	33	taxpayer	taxpayer	NOUN
ftr-359	490	34	like	like	ADP
ftr-359	490	35	cottage	cottage	NOUN
ftr-359	490	36	savings	saving	NOUN
ftr-359	490	37	can	can	AUX
ftr-359	490	38	choose	choose	VERB
ftr-359	490	39	whether	whether	SCONJ
ftr-359	490	40	they	they	PRON
ftr-359	490	41	want	want	VERB
ftr-359	490	42	to	to	PART
ftr-359	490	43	have	have	VERB
ftr-359	490	44	mark	mark	NOUN
ftr-359	490	45	-	-	PUNCT
ftr-359	490	46	to	to	ADP
ftr-359	490	47	-	-	PUNCT
ftr-359	490	48	market	market	NOUN
ftr-359	490	49	treatment	treatment	NOUN
ftr-359	490	50	since	since	SCONJ
ftr-359	490	51	avoidance	avoidance	NOUN
ftr-359	490	52	of	of	ADP
ftr-359	490	53	mark	mark	NOUN
ftr-359	490	54	-	-	PUNCT
ftr-359	490	55	to	to	ADP
ftr-359	490	56	-	-	PUNCT
ftr-359	490	57	market	market	NOUN
ftr-359	490	58	treatment	treatment	NOUN
ftr-359	490	59	requires	require	VERB
ftr-359	490	60	an	an	DET
ftr-359	490	61	affirmative	affirmative	ADJ
ftr-359	490	62	identification	identification	NOUN
ftr-359	490	63	under	under	ADP
ftr-359	490	64	§	§	PROPN
ftr-359	490	65	475(b)(2	475(b)(2	PROPN
ftr-359	490	66	)	)	PUNCT
ftr-359	490	67	.	.	PUNCT
ftr-359	491	1	see	see	VERB
ftr-359	491	2	reg	reg	NOUN
ftr-359	491	3	.	.	PUNCT
ftr-359	492	1	§	§	PROPN
ftr-359	492	2	1.475(c)-1(c)(1)(i	1.475(c)-1(c)(1)(i	NUM
ftr-359	492	3	)	)	PUNCT
ftr-359	492	4	(	(	PUNCT
ftr-359	492	5	“	"	PUNCT
ftr-359	492	6	a	a	DET
ftr-359	492	7	taxpayer	taxpayer	NOUN
ftr-359	492	8	that	that	PRON
ftr-359	492	9	regularly	regularly	ADV
ftr-359	492	10	purchases	purchase	VERB
ftr-359	492	11	securities	security	NOUN
ftr-359	492	12	from	from	ADP
ftr-359	492	13	customers	customer	NOUN
ftr-359	492	14	in	in	ADP
ftr-359	492	15	the	the	DET
ftr-359	492	16	ordinary	ordinary	ADJ
ftr-359	492	17	course	course	NOUN
ftr-359	492	18	of	of	ADP
ftr-359	492	19	a	a	DET
ftr-359	492	20	trade	trade	NOUN
ftr-359	492	21	or	or	CCONJ
ftr-359	492	22	business	business	NOUN
ftr-359	492	23	(	(	PUNCT
ftr-359	492	24	including	include	VERB
ftr-359	492	25	regularly	regularly	ADV
ftr-359	492	26	making	make	VERB
ftr-359	492	27	loans	loan	NOUN
ftr-359	492	28	to	to	ADP
ftr-359	492	29	customers	customer	NOUN
ftr-359	492	30	in	in	ADP
ftr-359	492	31	the	the	DET
ftr-359	492	32	ordinary	ordinary	ADJ
ftr-359	492	33	course	course	NOUN
ftr-359	492	34	of	of	ADP
ftr-359	492	35	a	a	DET
ftr-359	492	36	trade	trade	NOUN
ftr-359	492	37	or	or	CCONJ
ftr-359	492	38	business	business	NOUN
ftr-359	492	39	of	of	ADP
ftr-359	492	40	making	make	VERB
ftr-359	492	41	loans	loan	NOUN
ftr-359	492	42	)	)	PUNCT
ftr-359	492	43	but	but	CCONJ
ftr-359	492	44	engages	engage	VERB
ftr-359	492	45	in	in	ADP
ftr-359	492	46	no	no	PRON
ftr-359	492	47	more	more	ADJ
ftr-359	492	48	than	than	ADP
ftr-359	492	49	negligible	negligible	ADJ
ftr-359	492	50	sales	sale	NOUN
ftr-359	492	51	of	of	ADP
ftr-359	492	52	the	the	DET
ftr-359	492	53	securities	security	NOUN
ftr-359	492	54	so	so	ADV
ftr-359	492	55	acquired	acquire	VERB
ftr-359	492	56	is	be	AUX
ftr-359	492	57	not	not	PART
ftr-359	492	58	a	a	DET
ftr-359	492	59	dealer	dealer	NOUN
ftr-359	492	60	in	in	ADP
ftr-359	492	61	securities	security	NOUN
ftr-359	492	62	within	within	ADP
ftr-359	492	63	the	the	DET
ftr-359	492	64	meaning	meaning	NOUN
ftr-359	492	65	of	of	ADP
ftr-359	492	66	§	§	PROPN
ftr-359	492	67	475(c)(1	475(c)(1	NUM
ftr-359	492	68	)	)	PUNCT
ftr-359	492	69	unless	unless	SCONJ
ftr-359	492	70	the	the	DET
ftr-359	492	71	taxpayer	taxpayer	NOUN
ftr-359	492	72	elects	elect	NOUN
ftr-359	492	73	to	to	PART
ftr-359	492	74	be	be	AUX
ftr-359	492	75	so	so	ADV
ftr-359	492	76	treated	treat	VERB
ftr-359	492	77	or	or	CCONJ
ftr-359	492	78	,	,	PUNCT
ftr-359	492	79	for	for	ADP
ftr-359	492	80	purposes	purpose	NOUN
ftr-359	492	81	of	of	ADP
ftr-359	492	82	§	§	PROPN
ftr-359	492	83	471	471	NUM
ftr-359	492	84	,	,	PUNCT
ftr-359	492	85	the	the	DET
ftr-359	492	86	taxpayer	taxpayer	NOUN
ftr-359	492	87	accounts	account	VERB
ftr-359	492	88	for	for	ADP
ftr-359	492	89	any	any	DET
ftr-359	492	90	security	security	NOUN
ftr-359	492	91	(	(	PUNCT
ftr-359	492	92	as	as	SCONJ
ftr-359	492	93	defined	define	VERB
ftr-359	492	94	in	in	ADP
ftr-359	492	95	§	§	PROPN
ftr-359	492	96	475(c)(2	475(c)(2	PROPN
ftr-359	492	97	)	)	PUNCT
ftr-359	492	98	)	)	PUNCT
ftr-359	492	99	as	as	ADP
ftr-359	492	100	inventory	inventory	NOUN
ftr-359	492	101	.	.	PUNCT
ftr-359	492	102	”	"	PUNCT
ftr-359	492	103	)	)	PUNCT
ftr-359	492	104	;	;	PUNCT
ftr-359	493	1	reg	reg	NOUN
ftr-359	493	2	.	.	PUNCT
ftr-359	494	1	§	§	PROPN
ftr-359	494	2	1.475(c)-1(c)(1)(ii	1.475(c)-1(c)(1)(ii	NUM
ftr-359	494	3	)	)	PUNCT
ftr-359	494	4	(	(	PUNCT
ftr-359	494	5	a	a	DET
ftr-359	494	6	taxpayer	taxpayer	NOUN
ftr-359	494	7	.	.	PUNCT
ftr-359	494	8	.	.	PUNCT
ftr-359	494	9	.	.	PUNCT
ftr-359	495	1	elects	elect	NOUN
ftr-359	495	2	to	to	PART
ftr-359	495	3	be	be	AUX
ftr-359	495	4	treated	treat	VERB
ftr-359	495	5	as	as	ADP
ftr-359	495	6	a	a	DET
ftr-359	495	7	dealer	dealer	NOUN
ftr-359	495	8	in	in	ADP
ftr-359	495	9	securities	security	NOUN
ftr-359	495	10	by	by	ADP
ftr-359	495	11	filing	file	VERB
ftr-359	495	12	a	a	DET
ftr-359	495	13	federal	federal	ADJ
ftr-359	495	14	income	income	NOUN
ftr-359	495	15	tax	tax	NOUN
ftr-359	495	16	return	return	NOUN
ftr-359	495	17	reflecting	reflect	VERB
ftr-359	495	18	the	the	DET
ftr-359	495	19	application	application	NOUN
ftr-359	495	20	of	of	ADP
ftr-359	495	21	§	§	PROPN
ftr-359	495	22	475(a	475(a	PROPN
ftr-359	495	23	)	)	PUNCT
ftr-359	495	24	in	in	ADP
ftr-359	495	25	computing	compute	VERB
ftr-359	495	26	its	its	PRON
ftr-359	495	27	taxable	taxable	ADJ
ftr-359	495	28	income	income	NOUN
ftr-359	495	29	.	.	PUNCT
ftr-359	495	30	)	)	PUNCT
ftr-359	496	1	;	;	PUNCT
ftr-359	496	2	chief	chief	ADJ
ftr-359	496	3	couns	coun	NOUN
ftr-359	496	4	.	.	PUNCT
ftr-359	497	1	adv	adv	PROPN
ftr-359	497	2	.	.	PROPN
ftr-359	497	3	200731029	200731029	NUM
ftr-359	497	4	(	(	PUNCT
ftr-359	497	5	aug	aug	PROPN
ftr-359	497	6	.	.	PROPN
ftr-359	497	7	3	3	NUM
ftr-359	497	8	,	,	PUNCT
ftr-359	497	9	2007	2007	NUM
ftr-359	497	10	)	)	PUNCT
ftr-359	497	11	(	(	PUNCT
ftr-359	497	12	discussing	discuss	VERB
ftr-359	497	13	substantive	substantive	ADJ
ftr-359	497	14	requirement	requirement	NOUN
ftr-359	497	15	to	to	PART
ftr-359	497	16	make	make	VERB
ftr-359	497	17	election	election	NOUN
ftr-359	497	18	to	to	PART
ftr-359	497	19	avoid	avoid	VERB
ftr-359	497	20	mark	mark	NOUN
ftr-359	497	21	-	-	PUNCT
ftr-359	497	22	to	to	ADP
ftr-359	497	23	-	-	PUNCT
ftr-359	497	24	market	market	NOUN
ftr-359	497	25	treatment	treatment	NOUN
ftr-359	497	26	and	and	CCONJ
ftr-359	497	27	discussing	discuss	VERB
ftr-359	497	28	that	that	PRON
ftr-359	497	29	loan	loan	NOUN
ftr-359	497	30	participations	participation	NOUN
ftr-359	497	31	are	be	AUX
ftr-359	497	32	securities	security	NOUN
ftr-359	497	33	within	within	ADP
ftr-359	497	34	the	the	DET
ftr-359	497	35	meaning	meaning	NOUN
ftr-359	497	36	of	of	ADP
ftr-359	497	37	§	§	PROPN
ftr-359	497	38	475	475	NUM
ftr-359	497	39	)	)	PUNCT
ftr-359	497	40	.	.	PUNCT
ftr-359	498	1	see	see	VERB
ftr-359	498	2	also	also	ADV
ftr-359	498	3	tech	tech	NOUN
ftr-359	498	4	.	.	PUNCT
ftr-359	499	1	adv	adv	PROPN
ftr-359	499	2	.	.	PUNCT
ftr-359	499	3	mem	mem	PROPN
ftr-359	499	4	.	.	PUNCT
ftr-359	499	5	200120001	200120001	NUM
ftr-359	499	6	(	(	PUNCT
ftr-359	499	7	may	may	PROPN
ftr-359	499	8	5	5	NUM
ftr-359	499	9	,	,	PUNCT
ftr-359	499	10	2001	2001	NUM
ftr-359	499	11	)	)	PUNCT
ftr-359	499	12	(	(	PUNCT
ftr-359	499	13	“	"	PUNCT
ftr-359	499	14	consequently	consequently	ADV
ftr-359	499	15	,	,	PUNCT
ftr-359	499	16	taxpayer	taxpayer	NOUN
ftr-359	499	17	would	would	AUX
ftr-359	499	18	not	not	PART
ftr-359	499	19	be	be	AUX
ftr-359	499	20	a	a	DET
ftr-359	499	21	dealer	dealer	NOUN
ftr-359	499	22	in	in	ADP
ftr-359	499	23	securities	security	NOUN
ftr-359	499	24	subject	subject	ADJ
ftr-359	499	25	to	to	ADP
ftr-359	499	26	§	§	PROPN
ftr-359	499	27	475	475	NUM
ftr-359	499	28	unless	unless	SCONJ
ftr-359	499	29	taxpayer	taxpayer	NOUN
ftr-359	499	30	waived	waive	VERB
ftr-359	499	31	the	the	DET
ftr-359	499	32	exemption	exemption	NOUN
ftr-359	499	33	afforded	afford	VERB
ftr-359	499	34	by	by	ADP
ftr-359	499	35	§	§	PROPN
ftr-359	499	36	1.475(c)-1(c	1.475(c)-1(c	NUM
ftr-359	499	37	)	)	PUNCT
ftr-359	499	38	by	by	ADP
ftr-359	499	39	filing	file	VERB
ftr-359	499	40	a	a	DET
ftr-359	499	41	federal	federal	ADJ
ftr-359	499	42	tax	tax	NOUN
ftr-359	499	43	return	return	NOUN
ftr-359	499	44	reflecting	reflect	VERB
ftr-359	499	45	the	the	DET
ftr-359	499	46	application	application	NOUN
ftr-359	499	47	of	of	ADP
ftr-359	499	48	§	§	PROPN
ftr-359	499	49	475	475	NUM
ftr-359	499	50	and	and	CCONJ
ftr-359	499	51	meeting	meet	VERB
ftr-359	499	52	any	any	DET
ftr-359	499	53	other	other	ADJ
ftr-359	499	54	requirements	requirement	NOUN
ftr-359	499	55	imposed	impose	VERB
ftr-359	499	56	by	by	ADP
ftr-359	499	57	rev	rev	PROPN
ftr-359	499	58	.	.	PROPN
ftr-359	499	59	proc	proc	PROPN
ftr-359	499	60	.	.	PUNCT
ftr-359	500	1	97	97	NUM
ftr-359	500	2	-	-	SYM
ftr-359	500	3	43	43	NUM
ftr-359	500	4	.	.	PUNCT
ftr-359	500	5	”	"	PUNCT
ftr-359	500	6	)	)	PUNCT
ftr-359	500	7	;	;	PUNCT
ftr-359	500	8	rev	rev	PROPN
ftr-359	500	9	.	.	PROPN
ftr-359	501	1	rul	rul	PROPN
ftr-359	501	2	.	.	PUNCT
ftr-359	502	1	97	97	NUM
ftr-359	502	2	-	-	SYM
ftr-359	502	3	39	39	NUM
ftr-359	502	4	,	,	PUNCT
ftr-359	502	5	holdings	holding	NOUN
ftr-359	502	6	8	8	NUM
ftr-359	502	7	,	,	PUNCT
ftr-359	502	8	17	17	NUM
ftr-359	502	9	,	,	PUNCT
ftr-359	502	10	1997	1997	NUM
ftr-359	502	11	-	-	SYM
ftr-359	502	12	2	2	NUM
ftr-359	502	13	c.b	c.b	PROPN
ftr-359	502	14	.	.	PROPN
ftr-359	502	15	62	62	NUM
ftr-359	502	16	,	,	PUNCT
ftr-359	502	17	64	64	NUM
ftr-359	502	18	,	,	PUNCT
ftr-359	502	19	65	65	NUM
ftr-359	502	20	(	(	PUNCT
ftr-359	502	21	identification	identification	NOUN
ftr-359	502	22	must	must	AUX
ftr-359	502	23	be	be	AUX
ftr-359	502	24	made	make	VERB
ftr-359	502	25	within	within	ADP
ftr-359	502	26	30	30	NUM
ftr-359	502	27	days	day	NOUN
ftr-359	502	28	of	of	ADP
ftr-359	502	29	loan	loan	NOUN
ftr-359	502	30	origination	origination	NOUN
ftr-359	502	31	for	for	ADP
ftr-359	502	32	loans	loan	NOUN
ftr-359	502	33	that	that	PRON
ftr-359	502	34	are	be	AUX
ftr-359	502	35	not	not	PART
ftr-359	502	36	intended	intend	VERB
ftr-359	502	37	to	to	PART
ftr-359	502	38	be	be	AUX
ftr-359	502	39	sold	sell	VERB
ftr-359	502	40	to	to	PART
ftr-359	502	41	make	make	VERB
ftr-359	502	42	a	a	DET
ftr-359	502	43	valid	valid	ADJ
ftr-359	502	44	election	election	NOUN
ftr-359	502	45	out	out	ADP
ftr-359	502	46	of	of	ADP
ftr-359	502	47	mark	mark	NOUN
ftr-359	502	48	-	-	PUNCT
ftr-359	502	49	to	to	ADP
ftr-359	502	50	-	-	PUNCT
ftr-359	502	51	market	market	NOUN
ftr-359	502	52	treatment	treatment	NOUN
ftr-359	502	53	)	)	PUNCT
ftr-359	502	54	;	;	PUNCT
ftr-359	502	55	field	field	NOUN
ftr-359	502	56	serv	serv	X
ftr-359	502	57	.	.	PUNCT
ftr-359	503	1	adv	adv	PROPN
ftr-359	503	2	.	.	PROPN
ftr-359	503	3	199909005	199909005	NUM
ftr-359	503	4	(	(	PUNCT
ftr-359	503	5	nov	nov	PROPN
ftr-359	503	6	.	.	PROPN
ftr-359	503	7	20	20	NUM
ftr-359	503	8	,	,	PUNCT
ftr-359	503	9	1998	1998	NUM
ftr-359	503	10	)	)	PUNCT
ftr-359	503	11	(	(	PUNCT
ftr-359	503	12	deals	deal	NOUN
ftr-359	503	13	with	with	ADP
ftr-359	503	14	taxpayer	taxpayer	NOUN
ftr-359	503	15	that	that	PRON
ftr-359	503	16	waives	waive	VERB
ftr-359	503	17	exemptions	exemption	NOUN
ftr-359	503	18	from	from	ADP
ftr-359	503	19	§	§	PROPN
ftr-359	503	20	475	475	NUM
ftr-359	503	21	)	)	PUNCT
ftr-359	503	22	.	.	PUNCT
ftr-359	504	1	the	the	DET
ftr-359	504	2	determination	determination	NOUN
ftr-359	504	3	of	of	ADP
ftr-359	504	4	whether	whether	SCONJ
ftr-359	504	5	a	a	DET
ftr-359	504	6	taxpayer	taxpayer	NOUN
ftr-359	504	7	is	be	AUX
ftr-359	504	8	a	a	DET
ftr-359	504	9	dealer	dealer	NOUN
ftr-359	504	10	in	in	ADP
ftr-359	504	11	securities	security	NOUN
ftr-359	504	12	is	be	AUX
ftr-359	504	13	done	do	VERB
ftr-359	504	14	on	on	ADP
ftr-359	504	15	an	an	DET
ftr-359	504	16	entity	entity	NOUN
ftr-359	504	17	-	-	PUNCT
ftr-359	504	18	byentity	byentity	NOUN
ftr-359	504	19	basis	basis	NOUN
ftr-359	504	20	,	,	PUNCT
ftr-359	504	21	so	so	CCONJ
ftr-359	504	22	a	a	DET
ftr-359	504	23	controlled	control	VERB
ftr-359	504	24	group	group	NOUN
ftr-359	504	25	can	can	AUX
ftr-359	504	26	have	have	VERB
ftr-359	504	27	some	some	PRON
ftr-359	504	28	of	of	ADP
ftr-359	504	29	their	their	PRON
ftr-359	504	30	subsidiaries	subsidiary	NOUN
ftr-359	504	31	subject	subject	ADJ
ftr-359	504	32	to	to	ADP
ftr-359	504	33	§	§	PROPN
ftr-359	504	34	475(a	475(a	PROPN
ftr-359	504	35	)	)	PUNCT
ftr-359	504	36	’s	’s	PART
ftr-359	504	37	mark	mark	NOUN
ftr-359	504	38	-	-	PUNCT
ftr-359	504	39	to	to	ADP
ftr-359	504	40	-	-	PUNCT
ftr-359	504	41	market	market	NOUN
ftr-359	504	42	treatment	treatment	NOUN
ftr-359	504	43	while	while	SCONJ
ftr-359	504	44	another	another	DET
ftr-359	504	45	subsidiary	subsidiary	NOUN
ftr-359	504	46	is	be	AUX
ftr-359	504	47	not	not	PART
ftr-359	504	48	subject	subject	ADJ
ftr-359	504	49	to	to	ADP
ftr-359	504	50	markto	markto	NOUN
ftr-359	504	51	-	-	PUNCT
ftr-359	504	52	market	market	NOUN
ftr-359	504	53	treatment	treatment	NOUN
ftr-359	504	54	.	.	PUNCT
ftr-359	505	1	see	see	VERB
ftr-359	505	2	fsa	fsa	PROPN
ftr-359	505	3	200047012	200047012	NUM
ftr-359	505	4	(	(	PUNCT
ftr-359	505	5	nov	nov	PROPN
ftr-359	505	6	.	.	PROPN
ftr-359	505	7	27	27	NUM
ftr-359	505	8	,	,	PUNCT
ftr-359	505	9	2000	2000	NUM
ftr-359	505	10	)	)	PUNCT
ftr-359	505	11	.	.	PUNCT
ftr-359	506	1	once	once	ADV
ftr-359	506	2	a	a	DET
ftr-359	506	3	taxpayer	taxpayer	NOUN
ftr-359	506	4	identifies	identify	VERB
ftr-359	506	5	an	an	DET
ftr-359	506	6	asset	asset	NOUN
ftr-359	506	7	as	as	ADP
ftr-359	506	8	“	"	PUNCT
ftr-359	506	9	held	hold	VERB
ftr-359	506	10	for	for	ADP
ftr-359	506	11	investment	investment	NOUN
ftr-359	506	12	”	"	PUNCT
ftr-359	506	13	and	and	CCONJ
ftr-359	506	14	chooses	choose	VERB
ftr-359	506	15	to	to	PART
ftr-359	506	16	not	not	PART
ftr-359	506	17	apply	apply	VERB
ftr-359	506	18	the	the	DET
ftr-359	506	19	mark	mark	NOUN
ftr-359	506	20	-	-	PUNCT
ftr-359	506	21	tomarket	tomarket	NOUN
ftr-359	506	22	principles	principle	NOUN
ftr-359	506	23	of	of	ADP
ftr-359	506	24	§	§	PROPN
ftr-359	506	25	475(a	475(a	PROPN
ftr-359	506	26	)	)	PUNCT
ftr-359	506	27	,	,	PUNCT
ftr-359	506	28	the	the	DET
ftr-359	506	29	irs	irs	PROPN
ftr-359	506	30	may	may	AUX
ftr-359	506	31	not	not	PART
ftr-359	506	32	allow	allow	VERB
ftr-359	506	33	them	they	PRON
ftr-359	506	34	to	to	PART
ftr-359	506	35	change	change	VERB
ftr-359	506	36	that	that	DET
ftr-359	506	37	designation	designation	NOUN
ftr-359	506	38	absent	absent	ADJ
ftr-359	506	39	a	a	DET
ftr-359	506	40	strong	strong	ADJ
ftr-359	506	41	showing	showing	NOUN
ftr-359	506	42	of	of	ADP
ftr-359	506	43	a	a	DET
ftr-359	506	44	factual	factual	ADJ
ftr-359	506	45	change	change	NOUN
ftr-359	506	46	in	in	ADP
ftr-359	506	47	purpose	purpose	NOUN
ftr-359	506	48	.	.	PUNCT
ftr-359	507	1	see	see	VERB
ftr-359	507	2	chief	chief	ADJ
ftr-359	507	3	couns	coun	NOUN
ftr-359	507	4	.	.	PUNCT
ftr-359	508	1	adv	adv	PROPN
ftr-359	508	2	.	.	PROPN
ftr-359	508	3	200817035	200817035	NUM
ftr-359	508	4	(	(	PUNCT
ftr-359	508	5	apr	apr	PROPN
ftr-359	508	6	.	.	PROPN
ftr-359	508	7	25	25	NUM
ftr-359	508	8	,	,	PUNCT
ftr-359	508	9	2008	2008	NUM
ftr-359	508	10	)	)	PUNCT
ftr-359	508	11	.	.	PUNCT
ftr-359	509	1	87	87	NUM
ftr-359	509	2	.	.	PUNCT
ftr-359	510	1	but	but	CCONJ
ftr-359	510	2	see	see	VERB
ftr-359	510	3	cottage	cottage	NOUN
ftr-359	510	4	savings	saving	NOUN
ftr-359	510	5	,	,	PUNCT
ftr-359	510	6	890	890	NUM
ftr-359	510	7	f.2d	f.2d	NOUN
ftr-359	510	8	848	848	NUM
ftr-359	510	9	.	.	PUNCT
ftr-359	511	1	438	438	NUM
ftr-359	511	2	florida	florida	PROPN
ftr-359	511	3	tax	tax	NOUN
ftr-359	511	4	review	review	NOUN
ftr-359	511	5	[	[	X
ftr-359	511	6	vol	vol	NOUN
ftr-359	511	7	.	.	PUNCT
ftr-359	512	1	10:6	10:6	NUM
ftr-359	512	2	d.	d.	PROPN
ftr-359	512	3	guardian	guardian	PROPN
ftr-359	512	4	industries	industries	PROPN
ftr-359	512	5	corp	corp	PROPN
ftr-359	512	6	.	.	PROPN
ftr-359	512	7	v.	v.	PROPN
ftr-359	512	8	united	united	PROPN
ftr-359	512	9	states88	states88	PROPN
ftr-359	512	10	the	the	DET
ftr-359	512	11	facts	fact	NOUN
ftr-359	512	12	in	in	ADP
ftr-359	512	13	guardian	guardian	ADJ
ftr-359	512	14	industries	industry	NOUN
ftr-359	512	15	are	be	AUX
ftr-359	512	16	interesting	interesting	ADJ
ftr-359	512	17	because	because	SCONJ
ftr-359	512	18	it	it	PRON
ftr-359	512	19	uses	use	VERB
ftr-359	512	20	a	a	DET
ftr-359	512	21	common	common	ADJ
ftr-359	512	22	tax	tax	NOUN
ftr-359	512	23	planning	planning	NOUN
ftr-359	512	24	technique	technique	NOUN
ftr-359	512	25	to	to	PART
ftr-359	512	26	create	create	VERB
ftr-359	512	27	a	a	DET
ftr-359	512	28	foreign	foreign	ADJ
ftr-359	512	29	tax	tax	NOUN
ftr-359	512	30	credit	credit	NOUN
ftr-359	512	31	mistake	mistake	NOUN
ftr-359	512	32	that	that	PRON
ftr-359	512	33	created	create	VERB
ftr-359	512	34	significant	significant	ADJ
ftr-359	512	35	benefits	benefit	NOUN
ftr-359	512	36	for	for	ADP
ftr-359	512	37	the	the	DET
ftr-359	512	38	taxpayer	taxpayer	NOUN
ftr-359	512	39	.	.	PUNCT
ftr-359	513	1	1	1	X
ftr-359	513	2	.	.	X
ftr-359	513	3	the	the	DET
ftr-359	513	4	historical	historical	ADJ
ftr-359	513	5	basis	basis	NOUN
ftr-359	513	6	for	for	ADP
ftr-359	513	7	the	the	DET
ftr-359	513	8	opinion	opinion	NOUN
ftr-359	513	9	in	in	ADP
ftr-359	513	10	guardian	guardian	ADJ
ftr-359	513	11	industries	industry	NOUN
ftr-359	513	12	,	,	PUNCT
ftr-359	513	13	the	the	DET
ftr-359	513	14	taxpayer	taxpayer	NOUN
ftr-359	513	15	owned	own	VERB
ftr-359	513	16	its	its	PRON
ftr-359	513	17	luxembourg	luxembourg	PROPN
ftr-359	513	18	operations	operation	NOUN
ftr-359	513	19	through	through	ADP
ftr-359	513	20	guardian	guardian	PROPN
ftr-359	513	21	industries	industry	NOUN
ftr-359	513	22	europe	europe	PROPN
ftr-359	513	23	,	,	PUNCT
ftr-359	513	24	s.a.r.l	s.a.r.l	PROPN
ftr-359	513	25	.	.	PROPN
ftr-359	513	26	(	(	PUNCT
ftr-359	513	27	“	"	PUNCT
ftr-359	513	28	gie	gie	NOUN
ftr-359	513	29	”	"	PUNCT
ftr-359	513	30	)	)	PUNCT
ftr-359	513	31	.	.	PUNCT
ftr-359	514	1	gie	gie	NOUN
ftr-359	514	2	,	,	PUNCT
ftr-359	514	3	in	in	ADP
ftr-359	514	4	turn	turn	NOUN
ftr-359	514	5	,	,	PUNCT
ftr-359	514	6	held	hold	VERB
ftr-359	514	7	controlling	control	VERB
ftr-359	514	8	interests	interest	NOUN
ftr-359	514	9	in	in	ADP
ftr-359	514	10	several	several	ADJ
ftr-359	514	11	other	other	ADJ
ftr-359	514	12	luxembourg	luxembourg	PROPN
ftr-359	514	13	companies	company	NOUN
ftr-359	514	14	that	that	PRON
ftr-359	514	15	engaged	engage	VERB
ftr-359	514	16	in	in	ADP
ftr-359	514	17	actual	actual	ADJ
ftr-359	514	18	manufacturing	manufacture	VERB
ftr-359	514	19	operations	operation	NOUN
ftr-359	514	20	in	in	ADP
ftr-359	514	21	luxembourg	luxembourg	PROPN
ftr-359	514	22	.	.	PUNCT
ftr-359	515	1	the	the	DET
ftr-359	515	2	luxembourg	luxembourg	PROPN
ftr-359	515	3	tax	tax	NOUN
ftr-359	515	4	authorities	authority	NOUN
ftr-359	515	5	taxed	tax	VERB
ftr-359	515	6	the	the	DET
ftr-359	515	7	income	income	NOUN
ftr-359	515	8	from	from	ADP
ftr-359	515	9	guardian	guardian	PROPN
ftr-359	515	10	’s	’s	PART
ftr-359	515	11	affiliates	affiliate	NOUN
ftr-359	515	12	in	in	ADP
ftr-359	515	13	luxembourg	luxembourg	PROPN
ftr-359	515	14	on	on	ADP
ftr-359	515	15	a	a	DET
ftr-359	515	16	“	"	PUNCT
ftr-359	515	17	fiscal	fiscal	ADJ
ftr-359	515	18	unity	unity	NOUN
ftr-359	515	19	”	"	PUNCT
ftr-359	515	20	basis	basis	NOUN
ftr-359	515	21	.	.	PUNCT
ftr-359	516	1	under	under	ADP
ftr-359	516	2	the	the	DET
ftr-359	516	3	luxembourg	luxembourg	PROPN
ftr-359	516	4	laws	law	NOUN
ftr-359	516	5	,	,	PUNCT
ftr-359	516	6	the	the	DET
ftr-359	516	7	ultimate	ultimate	ADJ
ftr-359	516	8	parent	parent	NOUN
ftr-359	516	9	company	company	NOUN
ftr-359	516	10	,	,	PUNCT
ftr-359	516	11	namely	namely	ADV
ftr-359	516	12	gie	gie	NOUN
ftr-359	516	13	,	,	PUNCT
ftr-359	516	14	was	be	AUX
ftr-359	516	15	the	the	DET
ftr-359	516	16	company	company	NOUN
ftr-359	516	17	that	that	PRON
ftr-359	516	18	was	be	AUX
ftr-359	516	19	responsible	responsible	ADJ
ftr-359	516	20	for	for	ADP
ftr-359	516	21	paying	pay	VERB
ftr-359	516	22	taxes	taxis	NOUN
ftr-359	516	23	for	for	ADP
ftr-359	516	24	the	the	DET
ftr-359	516	25	fiscal	fiscal	ADJ
ftr-359	516	26	unity	unity	NOUN
ftr-359	516	27	group	group	NOUN
ftr-359	516	28	.	.	PUNCT
ftr-359	517	1	for	for	ADP
ftr-359	517	2	u.s	u.s	PROPN
ftr-359	517	3	.	.	PROPN
ftr-359	517	4	tax	tax	NOUN
ftr-359	517	5	purposes	purpose	NOUN
ftr-359	517	6	,	,	PUNCT
ftr-359	517	7	gie	gie	NOUN
ftr-359	517	8	was	be	AUX
ftr-359	517	9	classified	classify	VERB
ftr-359	517	10	as	as	ADP
ftr-359	517	11	a	a	DET
ftr-359	517	12	“	"	PUNCT
ftr-359	517	13	disregarded	disregarded	ADJ
ftr-359	517	14	entity	entity	NOUN
ftr-359	517	15	”	"	PUNCT
ftr-359	517	16	of	of	ADP
ftr-359	517	17	the	the	DET
ftr-359	517	18	u.s	u.s	PROPN
ftr-359	517	19	.	.	PROPN
ftr-359	517	20	company	company	NOUN
ftr-359	517	21	that	that	PRON
ftr-359	517	22	owned	own	VERB
ftr-359	517	23	gie.89	gie.89	NOUN
ftr-359	517	24	however	however	ADV
ftr-359	517	25	,	,	PUNCT
ftr-359	517	26	all	all	PRON
ftr-359	517	27	of	of	ADP
ftr-359	517	28	the	the	DET
ftr-359	517	29	luxembourg	luxembourg	PROPN
ftr-359	517	30	operating	operate	VERB
ftr-359	517	31	companies	company	NOUN
ftr-359	517	32	were	be	AUX
ftr-359	517	33	treated	treat	VERB
ftr-359	517	34	as	as	ADP
ftr-359	517	35	separate	separate	ADJ
ftr-359	517	36	controlled	control	VERB
ftr-359	517	37	foreign	foreign	ADJ
ftr-359	517	38	corporations	corporation	NOUN
ftr-359	517	39	for	for	ADP
ftr-359	517	40	u.s	u.s	PROPN
ftr-359	517	41	.	.	PROPN
ftr-359	517	42	tax	tax	NOUN
ftr-359	517	43	purposes	purpose	NOUN
ftr-359	517	44	.	.	PUNCT
ftr-359	518	1	the	the	DET
ftr-359	518	2	taxpayer	taxpayer	NOUN
ftr-359	518	3	claimed	claim	VERB
ftr-359	518	4	that	that	SCONJ
ftr-359	518	5	all	all	PRON
ftr-359	518	6	of	of	ADP
ftr-359	518	7	the	the	DET
ftr-359	518	8	luxembourg	luxembourg	PROPN
ftr-359	518	9	taxes	taxis	NOUN
ftr-359	518	10	represented	represent	VERB
ftr-359	518	11	direct	direct	ADJ
ftr-359	518	12	taxes	taxis	NOUN
ftr-359	518	13	paid	pay	VERB
ftr-359	518	14	by	by	ADP
ftr-359	518	15	the	the	DET
ftr-359	518	16	u.s	u.s	PROPN
ftr-359	518	17	.	.	PROPN
ftr-359	518	18	parent	parent	NOUN
ftr-359	518	19	of	of	ADP
ftr-359	518	20	gie	gie	NOUN
ftr-359	518	21	since	since	SCONJ
ftr-359	518	22	gie	gie	NOUN
ftr-359	518	23	was	be	AUX
ftr-359	518	24	a	a	DET
ftr-359	518	25	“	"	PUNCT
ftr-359	518	26	disregarded	disregarded	ADJ
ftr-359	518	27	entity	entity	NOUN
ftr-359	518	28	”	"	PUNCT
ftr-359	518	29	and	and	CCONJ
ftr-359	518	30	since	since	SCONJ
ftr-359	518	31	gie	gie	NOUN
ftr-359	518	32	was	be	AUX
ftr-359	518	33	the	the	DET
ftr-359	518	34	technical	technical	ADJ
ftr-359	518	35	“	"	PUNCT
ftr-359	518	36	taxpayer”90	taxpayer”90	PROPN
ftr-359	518	37	of	of	ADP
ftr-359	518	38	the	the	DET
ftr-359	518	39	luxembourg	luxembourg	PROPN
ftr-359	518	40	taxes	taxis	NOUN
ftr-359	518	41	.	.	PUNCT
ftr-359	519	1	however	however	ADV
ftr-359	519	2	,	,	PUNCT
ftr-359	519	3	none	none	NOUN
ftr-359	519	4	of	of	ADP
ftr-359	519	5	the	the	DET
ftr-359	519	6	luxembourg	luxembourg	PROPN
ftr-359	519	7	income	income	NOUN
ftr-359	519	8	was	be	AUX
ftr-359	519	9	taxable	taxable	ADJ
ftr-359	519	10	in	in	ADP
ftr-359	519	11	the	the	DET
ftr-359	519	12	u.s	u.s	PROPN
ftr-359	519	13	.	.	PROPN
ftr-359	519	14	since	since	SCONJ
ftr-359	519	15	that	that	DET
ftr-359	519	16	income	income	NOUN
ftr-359	519	17	was	be	AUX
ftr-359	519	18	earned	earn	VERB
ftr-359	519	19	by	by	ADP
ftr-359	519	20	controlled	control	VERB
ftr-359	519	21	foreign	foreign	ADJ
ftr-359	519	22	corporations	corporation	NOUN
ftr-359	519	23	and	and	CCONJ
ftr-359	519	24	was	be	AUX
ftr-359	519	25	not	not	PART
ftr-359	519	26	otherwise	otherwise	ADV
ftr-359	519	27	subject	subject	ADJ
ftr-359	519	28	to	to	ADP
ftr-359	519	29	immediate	immediate	ADJ
ftr-359	519	30	taxation	taxation	NOUN
ftr-359	519	31	under	under	ADP
ftr-359	519	32	the	the	DET
ftr-359	519	33	u.s	u.s	PROPN
ftr-359	519	34	.	.	PROPN
ftr-359	519	35	subpart	subpart	PROPN
ftr-359	519	36	f	f	PROPN
ftr-359	519	37	tax	tax	NOUN
ftr-359	519	38	rules	rule	NOUN
ftr-359	519	39	.	.	PUNCT
ftr-359	520	1	the	the	DET
ftr-359	520	2	above	above	ADJ
ftr-359	520	3	tax	tax	NOUN
ftr-359	520	4	planning	planning	NOUN
ftr-359	520	5	technique	technique	NOUN
ftr-359	520	6	allowed	allow	VERB
ftr-359	520	7	the	the	DET
ftr-359	520	8	taxpayer	taxpayer	NOUN
ftr-359	520	9	to	to	PART
ftr-359	520	10	“	"	PUNCT
ftr-359	520	11	split	split	VERB
ftr-359	520	12	”	"	PUNCT
ftr-359	520	13	the	the	DET
ftr-359	520	14	foreign	foreign	ADJ
ftr-359	520	15	tax	tax	NOUN
ftr-359	520	16	credits	credit	NOUN
ftr-359	520	17	away	away	ADV
ftr-359	520	18	from	from	ADP
ftr-359	520	19	the	the	DET
ftr-359	520	20	foreign	foreign	ADJ
ftr-359	520	21	income	income	NOUN
ftr-359	520	22	to	to	PART
ftr-359	520	23	which	which	PRON
ftr-359	520	24	those	those	DET
ftr-359	520	25	foreign	foreign	ADJ
ftr-359	520	26	taxes	taxis	NOUN
ftr-359	520	27	related	relate	VERB
ftr-359	520	28	.	.	PUNCT
ftr-359	521	1	due	due	ADP
ftr-359	521	2	to	to	ADP
ftr-359	521	3	this	this	DET
ftr-359	521	4	“	"	PUNCT
ftr-359	521	5	splitter	splitter	NOUN
ftr-359	521	6	”	"	PUNCT
ftr-359	521	7	technique	technique	NOUN
ftr-359	521	8	,	,	PUNCT
ftr-359	521	9	the	the	DET
ftr-359	521	10	u.s	u.s	PROPN
ftr-359	521	11	.	.	PROPN
ftr-359	521	12	foreign	foreign	ADJ
ftr-359	521	13	tax	tax	NOUN
ftr-359	521	14	credits	credit	NOUN
ftr-359	521	15	were	be	AUX
ftr-359	521	16	claimed	claim	VERB
ftr-359	521	17	and	and	CCONJ
ftr-359	521	18	used	use	VERB
ftr-359	521	19	on	on	ADP
ftr-359	521	20	the	the	DET
ftr-359	521	21	u.s	u.s	PROPN
ftr-359	521	22	.	.	PROPN
ftr-359	521	23	tax	tax	NOUN
ftr-359	521	24	return	return	NOUN
ftr-359	521	25	of	of	ADP
ftr-359	521	26	guardian	guardian	ADJ
ftr-359	521	27	industries	industry	NOUN
ftr-359	521	28	while	while	SCONJ
ftr-359	521	29	the	the	DET
ftr-359	521	30	associated	associated	PROPN
ftr-359	521	31	luxembourg	luxembourg	PROPN
ftr-359	521	32	-	-	PUNCT
ftr-359	521	33	sourced	source	VERB
ftr-359	521	34	income	income	NOUN
ftr-359	521	35	was	be	AUX
ftr-359	521	36	not	not	PART
ftr-359	521	37	currently	currently	ADV
ftr-359	521	38	subject	subject	ADJ
ftr-359	521	39	to	to	ADP
ftr-359	521	40	u.s	u.s	PROPN
ftr-359	521	41	.	.	PROPN
ftr-359	521	42	taxation	taxation	NOUN
ftr-359	521	43	.	.	PUNCT
ftr-359	522	1	the	the	DET
ftr-359	522	2	court	court	NOUN
ftr-359	522	3	of	of	ADP
ftr-359	522	4	federal	federal	ADJ
ftr-359	522	5	claims	claim	NOUN
ftr-359	522	6	and	and	CCONJ
ftr-359	522	7	the	the	DET
ftr-359	522	8	federal	federal	ADJ
ftr-359	522	9	circuit	circuit	NOUN
ftr-359	522	10	ruled	rule	VERB
ftr-359	522	11	in	in	ADP
ftr-359	522	12	favor	favor	NOUN
ftr-359	522	13	of	of	ADP
ftr-359	522	14	the	the	DET
ftr-359	522	15	taxpayer	taxpayer	NOUN
ftr-359	522	16	.	.	PUNCT
ftr-359	523	1	first	first	ADV
ftr-359	523	2	,	,	PUNCT
ftr-359	523	3	the	the	DET
ftr-359	523	4	court	court	NOUN
ftr-359	523	5	stated	state	VERB
ftr-359	523	6	that	that	SCONJ
ftr-359	523	7	there	there	PRON
ftr-359	523	8	was	be	VERB
ftr-359	523	9	no	no	DET
ftr-359	523	10	indication	indication	NOUN
ftr-359	523	11	that	that	SCONJ
ftr-359	523	12	regulations	regulation	NOUN
ftr-359	523	13	section	section	VERB
ftr-359	523	14	1.901	1.901	NUM
ftr-359	523	15	-	-	SYM
ftr-359	523	16	2(f)(1	2(f)(1	NUM
ftr-359	523	17	)	)	PUNCT
ftr-359	523	18	contemplated	contemplate	VERB
ftr-359	523	19	any	any	DET
ftr-359	523	20	inquiry	inquiry	NOUN
ftr-359	523	21	into	into	ADP
ftr-359	523	22	which	which	PRON
ftr-359	523	23	party	party	NOUN
ftr-359	523	24	earned	earn	VERB
ftr-359	523	25	the	the	DET
ftr-359	523	26	income	income	NOUN
ftr-359	523	27	under	under	ADP
ftr-359	523	28	foreign	foreign	ADJ
ftr-359	523	29	law	law	NOUN
ftr-359	523	30	and	and	CCONJ
ftr-359	523	31	found	find	VERB
ftr-359	523	32	that	that	SCONJ
ftr-359	523	33	gie	gie	NOUN
ftr-359	523	34	was	be	AUX
ftr-359	523	35	the	the	DET
ftr-359	523	36	technical	technical	ADJ
ftr-359	523	37	taxpayer	taxpayer	NOUN
ftr-359	523	38	under	under	ADP
ftr-359	523	39	luxembourg	luxembourg	PROPN
ftr-359	523	40	law	law	NOUN
ftr-359	523	41	.	.	PUNCT
ftr-359	524	1	the	the	DET
ftr-359	524	2	court	court	NOUN
ftr-359	524	3	recognized	recognize	VERB
ftr-359	524	4	that	that	SCONJ
ftr-359	524	5	the	the	DET
ftr-359	524	6	government	government	NOUN
ftr-359	524	7	believed	believe	VERB
ftr-359	524	8	that	that	SCONJ
ftr-359	524	9	the	the	DET
ftr-359	524	10	purpose	purpose	NOUN
ftr-359	524	11	of	of	ADP
ftr-359	524	12	the	the	DET
ftr-359	524	13	foreign	foreign	ADJ
ftr-359	524	14	tax	tax	NOUN
ftr-359	524	15	credit	credit	NOUN
ftr-359	524	16	would	would	AUX
ftr-359	524	17	be	be	AUX
ftr-359	524	18	frustrated	frustrate	VERB
ftr-359	524	19	by	by	ADP
ftr-359	524	20	allowing	allow	VERB
ftr-359	524	21	guardian	guardian	NOUN
ftr-359	524	22	to	to	PART
ftr-359	524	23	claim	claim	VERB
ftr-359	524	24	a	a	DET
ftr-359	524	25	credit	credit	NOUN
ftr-359	524	26	for	for	ADP
ftr-359	524	27	taxes	taxis	NOUN
ftr-359	524	28	paid	pay	VERB
ftr-359	524	29	on	on	ADP
ftr-359	524	30	income	income	NOUN
ftr-359	524	31	earned	earn	VERB
ftr-359	524	32	by	by	ADP
ftr-359	524	33	foreign	foreign	ADJ
ftr-359	524	34	subsidiaries	subsidiary	NOUN
ftr-359	524	35	when	when	SCONJ
ftr-359	524	36	the	the	DET
ftr-359	524	37	income	income	NOUN
ftr-359	524	38	of	of	ADP
ftr-359	524	39	those	those	DET
ftr-359	524	40	subsidiaries	subsidiary	NOUN
ftr-359	524	41	has	have	AUX
ftr-359	524	42	never	never	ADV
ftr-359	524	43	been	be	AUX
ftr-359	524	44	taxed	tax	VERB
ftr-359	524	45	in	in	ADP
ftr-359	524	46	the	the	DET
ftr-359	524	47	united	united	PROPN
ftr-359	524	48	states	states	PROPN
ftr-359	524	49	.	.	PUNCT
ftr-359	525	1	however	however	ADV
ftr-359	525	2	,	,	PUNCT
ftr-359	525	3	the	the	DET
ftr-359	525	4	court	court	NOUN
ftr-359	525	5	refused	refuse	VERB
ftr-359	525	6	to	to	PART
ftr-359	525	7	fix	fix	VERB
ftr-359	525	8	this	this	DET
ftr-359	525	9	mistake	mistake	NOUN
ftr-359	525	10	,	,	PUNCT
ftr-359	525	11	stating	state	VERB
ftr-359	525	12	that	that	SCONJ
ftr-359	525	13	the	the	DET
ftr-359	525	14	treasury	treasury	PROPN
ftr-359	525	15	department	department	PROPN
ftr-359	525	16	has	have	VERB
ftr-359	525	17	the	the	DET
ftr-359	525	18	ability	ability	NOUN
ftr-359	525	19	to	to	PART
ftr-359	525	20	draft	draft	VERB
ftr-359	525	21	a	a	DET
ftr-359	525	22	regulation	regulation	NOUN
ftr-359	525	23	that	that	SCONJ
ftr-359	525	24	88	88	NUM
ftr-359	525	25	.	.	PUNCT
ftr-359	526	1	guardian	guardian	PROPN
ftr-359	526	2	indus	indus	PROPN
ftr-359	526	3	.	.	PUNCT
ftr-359	527	1	corp	corp	PROPN
ftr-359	527	2	.	.	PROPN
ftr-359	528	1	v.	v.	PROPN
ftr-359	528	2	united	united	PROPN
ftr-359	528	3	states	states	PROPN
ftr-359	528	4	,	,	PUNCT
ftr-359	528	5	477	477	NUM
ftr-359	528	6	f.3d	f.3d	NUM
ftr-359	528	7	1368	1368	NUM
ftr-359	528	8	(	(	PUNCT
ftr-359	528	9	fed	fed	PROPN
ftr-359	528	10	.	.	PUNCT
ftr-359	528	11	cir	cir	PROPN
ftr-359	528	12	.	.	PROPN
ftr-359	528	13	2007	2007	NUM
ftr-359	528	14	)	)	PUNCT
ftr-359	528	15	.	.	PUNCT
ftr-359	529	1	89	89	NUM
ftr-359	529	2	.	.	PUNCT
ftr-359	530	1	see	see	VERB
ftr-359	530	2	reg	reg	NOUN
ftr-359	530	3	.	.	PUNCT
ftr-359	531	1	§	§	PROPN
ftr-359	531	2	301.7701	301.7701	NUM
ftr-359	531	3	-	-	SYM
ftr-359	531	4	3(b	3(b	NUM
ftr-359	531	5	)	)	PUNCT
ftr-359	531	6	.	.	PUNCT
ftr-359	532	1	90	90	NUM
ftr-359	532	2	.	.	PUNCT
ftr-359	532	3	see	see	VERB
ftr-359	532	4	reg	reg	NOUN
ftr-359	532	5	.	.	PUNCT
ftr-359	533	1	§	§	PROPN
ftr-359	533	2	1.901	1.901	NUM
ftr-359	533	3	-	-	SYM
ftr-359	533	4	2(f)(1	2(f)(1	NUM
ftr-359	533	5	)	)	PUNCT
ftr-359	533	6	.	.	PUNCT
ftr-359	534	1	2010	2010	NUM
ftr-359	534	2	]	]	X
ftr-359	534	3	economic	economic	ADJ
ftr-359	534	4	substance	substance	NOUN
ftr-359	534	5	doctrine	doctrine	NOUN
ftr-359	534	6	439	439	NUM
ftr-359	534	7	would	would	AUX
ftr-359	534	8	not	not	PART
ftr-359	534	9	allow	allow	VERB
ftr-359	534	10	foreign	foreign	ADJ
ftr-359	534	11	taxes	taxis	NOUN
ftr-359	534	12	to	to	PART
ftr-359	534	13	be	be	AUX
ftr-359	534	14	split	split	VERB
ftr-359	534	15	from	from	ADP
ftr-359	534	16	the	the	DET
ftr-359	534	17	associated	associated	ADJ
ftr-359	534	18	foreign	foreign	ADJ
ftr-359	534	19	income	income	NOUN
ftr-359	534	20	,	,	PUNCT
ftr-359	534	21	and	and	CCONJ
ftr-359	534	22	it	it	PRON
ftr-359	534	23	has	have	AUX
ftr-359	534	24	not	not	PART
ftr-359	534	25	done	do	VERB
ftr-359	534	26	so	so	ADV
ftr-359	534	27	.	.	PUNCT
ftr-359	535	1	thus	thus	ADV
ftr-359	535	2	,	,	PUNCT
ftr-359	535	3	the	the	DET
ftr-359	535	4	court	court	NOUN
ftr-359	535	5	applied	apply	VERB
ftr-359	535	6	a	a	DET
ftr-359	535	7	literal	literal	ADJ
ftr-359	535	8	reading	reading	NOUN
ftr-359	535	9	of	of	ADP
ftr-359	535	10	the	the	DET
ftr-359	535	11	regulations	regulation	NOUN
ftr-359	535	12	and	and	CCONJ
ftr-359	535	13	found	find	VERB
ftr-359	535	14	that	that	SCONJ
ftr-359	535	15	gie	gie	NOUN
ftr-359	535	16	was	be	AUX
ftr-359	535	17	the	the	DET
ftr-359	535	18	party	party	NOUN
ftr-359	535	19	liable	liable	ADJ
ftr-359	535	20	for	for	ADP
ftr-359	535	21	the	the	DET
ftr-359	535	22	tax	tax	NOUN
ftr-359	535	23	under	under	ADP
ftr-359	535	24	luxembourg	luxembourg	PROPN
ftr-359	535	25	law	law	NOUN
ftr-359	535	26	within	within	ADP
ftr-359	535	27	the	the	DET
ftr-359	535	28	meaning	meaning	NOUN
ftr-359	535	29	of	of	ADP
ftr-359	535	30	regulations	regulation	NOUN
ftr-359	535	31	section	section	NOUN
ftr-359	535	32	1.901	1.901	NUM
ftr-359	535	33	-	-	SYM
ftr-359	535	34	2(f)(1	2(f)(1	NUM
ftr-359	535	35	)	)	PUNCT
ftr-359	535	36	and	and	CCONJ
ftr-359	535	37	that	that	SCONJ
ftr-359	535	38	the	the	DET
ftr-359	535	39	government	government	NOUN
ftr-359	535	40	should	should	AUX
ftr-359	535	41	fix	fix	VERB
ftr-359	535	42	its	its	PRON
ftr-359	535	43	regulations	regulation	NOUN
ftr-359	535	44	if	if	SCONJ
ftr-359	535	45	it	it	PRON
ftr-359	535	46	wanted	want	VERB
ftr-359	535	47	a	a	DET
ftr-359	535	48	different	different	ADJ
ftr-359	535	49	result	result	NOUN
ftr-359	535	50	.	.	PUNCT
ftr-359	536	1	the	the	DET
ftr-359	536	2	treasury	treasury	PROPN
ftr-359	536	3	department	department	PROPN
ftr-359	536	4	has	have	AUX
ftr-359	536	5	responded	respond	VERB
ftr-359	536	6	in	in	ADP
ftr-359	536	7	an	an	DET
ftr-359	536	8	ad	ad	NOUN
ftr-359	536	9	hoc	hoc	X
ftr-359	536	10	manner	manner	NOUN
ftr-359	536	11	to	to	ADP
ftr-359	536	12	foreign	foreign	ADJ
ftr-359	536	13	tax	tax	NOUN
ftr-359	536	14	credit	credit	NOUN
ftr-359	536	15	generator	generator	NOUN
ftr-359	536	16	transactions	transaction	NOUN
ftr-359	536	17	.	.	PUNCT
ftr-359	537	1	originally	originally	ADV
ftr-359	537	2	,	,	PUNCT
ftr-359	537	3	the	the	DET
ftr-359	537	4	treasury	treasury	PROPN
ftr-359	537	5	department	department	PROPN
ftr-359	537	6	articulated	articulate	VERB
ftr-359	537	7	that	that	SCONJ
ftr-359	537	8	abusive	abusive	ADJ
ftr-359	537	9	foreign	foreign	ADJ
ftr-359	537	10	tax	tax	NOUN
ftr-359	537	11	credit	credit	NOUN
ftr-359	537	12	transactions	transaction	NOUN
ftr-359	537	13	would	would	AUX
ftr-359	537	14	be	be	AUX
ftr-359	537	15	addressed	address	VERB
ftr-359	537	16	by	by	ADP
ftr-359	537	17	the	the	DET
ftr-359	537	18	economic	economic	ADJ
ftr-359	537	19	substance	substance	NOUN
ftr-359	537	20	doctrine	doctrine	NOUN
ftr-359	537	21	,	,	PUNCT
ftr-359	537	22	with	with	ADP
ftr-359	537	23	any	any	DET
ftr-359	537	24	foreign	foreign	ADJ
ftr-359	537	25	taxes	taxis	NOUN
ftr-359	537	26	being	be	AUX
ftr-359	537	27	treated	treat	VERB
ftr-359	537	28	as	as	ADP
ftr-359	537	29	an	an	DET
ftr-359	537	30	expense	expense	NOUN
ftr-359	537	31	for	for	ADP
ftr-359	537	32	purposes	purpose	NOUN
ftr-359	537	33	of	of	ADP
ftr-359	537	34	determining	determine	VERB
ftr-359	537	35	whether	whether	SCONJ
ftr-359	537	36	a	a	DET
ftr-359	537	37	substantial	substantial	ADJ
ftr-359	537	38	pretax	pretax	ADJ
ftr-359	537	39	profit	profit	NOUN
ftr-359	537	40	potential	potential	NOUN
ftr-359	537	41	existed	exist	VERB
ftr-359	537	42	for	for	ADP
ftr-359	537	43	the	the	DET
ftr-359	537	44	tax	tax	NOUN
ftr-359	537	45	strategy.91	strategy.91	NOUN
ftr-359	537	46	however	however	ADV
ftr-359	537	47	,	,	PUNCT
ftr-359	537	48	after	after	ADP
ftr-359	537	49	losing	lose	VERB
ftr-359	537	50	the	the	DET
ftr-359	537	51	compaq	compaq	NOUN
ftr-359	537	52	case,92	case,92	NOUN
ftr-359	537	53	the	the	DET
ftr-359	537	54	government	government	NOUN
ftr-359	537	55	repealed	repeal	VERB
ftr-359	537	56	notice	notice	NOUN
ftr-359	537	57	98	98	NUM
ftr-359	537	58	-	-	SYM
ftr-359	537	59	5	5	NUM
ftr-359	537	60	in	in	ADP
ftr-359	537	61	a	a	DET
ftr-359	537	62	subsequent	subsequent	ADJ
ftr-359	537	63	notice.93	notice.93	NOUN
ftr-359	537	64	congress	congress	PROPN
ftr-359	537	65	responded	respond	VERB
ftr-359	537	66	by	by	ADP
ftr-359	537	67	enacting	enact	VERB
ftr-359	537	68	new	new	ADJ
ftr-359	537	69	section	section	NOUN
ftr-359	537	70	901(k	901(k	NUM
ftr-359	537	71	)	)	PUNCT
ftr-359	537	72	,	,	PUNCT
ftr-359	537	73	which	which	PRON
ftr-359	537	74	in	in	ADP
ftr-359	537	75	turn	turn	NOUN
ftr-359	537	76	requires	require	VERB
ftr-359	537	77	the	the	DET
ftr-359	537	78	taxpayer	taxpayer	NOUN
ftr-359	537	79	to	to	PART
ftr-359	537	80	have	have	VERB
ftr-359	537	81	a	a	DET
ftr-359	537	82	minimum	minimum	ADJ
ftr-359	537	83	holding	holding	NOUN
ftr-359	537	84	period	period	NOUN
ftr-359	537	85	in	in	ADP
ftr-359	537	86	the	the	DET
ftr-359	537	87	foreign	foreign	ADJ
ftr-359	537	88	stock	stock	NOUN
ftr-359	537	89	in	in	ADP
ftr-359	537	90	order	order	NOUN
ftr-359	537	91	to	to	PART
ftr-359	537	92	claim	claim	VERB
ftr-359	537	93	u.s	u.s	PROPN
ftr-359	537	94	.	.	PROPN
ftr-359	537	95	foreign	foreign	ADJ
ftr-359	537	96	tax	tax	NOUN
ftr-359	537	97	credits	credit	NOUN
ftr-359	537	98	for	for	ADP
ftr-359	537	99	dividend	dividend	NOUN
ftr-359	537	100	withholding	withholding	NOUN
ftr-359	537	101	taxes.94	taxes.94	NOUN
ftr-359	537	102	the	the	DET
ftr-359	537	103	treasury	treasury	PROPN
ftr-359	537	104	department	department	PROPN
ftr-359	537	105	then	then	ADV
ftr-359	537	106	embarked	embark	VERB
ftr-359	537	107	on	on	ADP
ftr-359	537	108	several	several	ADJ
ftr-359	537	109	regulatory	regulatory	ADJ
ftr-359	537	110	and	and	CCONJ
ftr-359	537	111	administrative	administrative	ADJ
ftr-359	537	112	actions	action	NOUN
ftr-359	537	113	to	to	PART
ftr-359	537	114	deal	deal	VERB
ftr-359	537	115	with	with	ADP
ftr-359	537	116	foreign	foreign	ADJ
ftr-359	537	117	tax	tax	NOUN
ftr-359	537	118	credit	credit	NOUN
ftr-359	537	119	generator	generator	NOUN
ftr-359	537	120	transactions	transaction	NOUN
ftr-359	537	121	.	.	PUNCT
ftr-359	538	1	to	to	PART
ftr-359	538	2	begin	begin	VERB
ftr-359	538	3	with	with	ADP
ftr-359	538	4	,	,	PUNCT
ftr-359	538	5	on	on	ADP
ftr-359	538	6	october	october	PROPN
ftr-359	538	7	19	19	NUM
ftr-359	538	8	,	,	PUNCT
ftr-359	538	9	2006	2006	NUM
ftr-359	538	10	,	,	PUNCT
ftr-359	538	11	the	the	DET
ftr-359	538	12	treasury	treasury	PROPN
ftr-359	538	13	department	department	PROPN
ftr-359	538	14	amended	amend	VERB
ftr-359	538	15	the	the	DET
ftr-359	538	16	regulations	regulation	NOUN
ftr-359	538	17	under	under	ADP
ftr-359	538	18	section	section	NOUN
ftr-359	538	19	704	704	NUM
ftr-359	538	20	to	to	PART
ftr-359	538	21	require	require	VERB
ftr-359	538	22	foreign	foreign	ADJ
ftr-359	538	23	tax	tax	NOUN
ftr-359	538	24	credits	credit	NOUN
ftr-359	538	25	to	to	PART
ftr-359	538	26	be	be	AUX
ftr-359	538	27	allocated	allocate	VERB
ftr-359	538	28	among	among	ADP
ftr-359	538	29	the	the	DET
ftr-359	538	30	partners	partner	NOUN
ftr-359	538	31	in	in	ADP
ftr-359	538	32	accordance	accordance	NOUN
ftr-359	538	33	with	with	ADP
ftr-359	538	34	their	their	PRON
ftr-359	538	35	“	"	PUNCT
ftr-359	538	36	interests	interest	NOUN
ftr-359	538	37	in	in	ADP
ftr-359	538	38	the	the	DET
ftr-359	538	39	partnership	partnership	NOUN
ftr-359	538	40	.	.	PUNCT
ftr-359	539	1	”95	”95	PROPN
ftr-359	539	2	thus	thus	ADV
ftr-359	539	3	,	,	PUNCT
ftr-359	539	4	partners	partner	NOUN
ftr-359	539	5	no	no	ADV
ftr-359	539	6	longer	long	ADV
ftr-359	539	7	can	can	AUX
ftr-359	539	8	agree	agree	VERB
ftr-359	539	9	to	to	PART
ftr-359	539	10	make	make	VERB
ftr-359	539	11	special	special	ADJ
ftr-359	539	12	allocations	allocation	NOUN
ftr-359	539	13	of	of	ADP
ftr-359	539	14	a	a	DET
ftr-359	539	15	partnership	partnership	NOUN
ftr-359	539	16	’s	’s	PART
ftr-359	539	17	foreign	foreign	ADJ
ftr-359	539	18	tax	tax	NOUN
ftr-359	539	19	credits	credit	NOUN
ftr-359	539	20	that	that	PRON
ftr-359	539	21	“	"	PUNCT
ftr-359	539	22	split	split	VERB
ftr-359	539	23	”	"	PUNCT
ftr-359	539	24	the	the	DET
ftr-359	539	25	taxes	taxis	NOUN
ftr-359	539	26	away	away	ADV
ftr-359	539	27	from	from	ADP
ftr-359	539	28	the	the	DET
ftr-359	539	29	associated	associated	ADJ
ftr-359	539	30	foreign	foreign	ADJ
ftr-359	539	31	income	income	NOUN
ftr-359	539	32	to	to	PART
ftr-359	539	33	which	which	PRON
ftr-359	539	34	they	they	PRON
ftr-359	539	35	relate.96	relate.96	VERB
ftr-359	539	36	on	on	ADP
ftr-359	539	37	july	july	PROPN
ftr-359	539	38	16	16	NUM
ftr-359	539	39	,	,	PUNCT
ftr-359	539	40	2008	2008	NUM
ftr-359	539	41	,	,	PUNCT
ftr-359	539	42	the	the	DET
ftr-359	539	43	treasury	treasury	PROPN
ftr-359	539	44	department	department	PROPN
ftr-359	539	45	issued	issue	VERB
ftr-359	539	46	temporary	temporary	ADJ
ftr-359	539	47	and	and	CCONJ
ftr-359	539	48	proposed	propose	VERB
ftr-359	539	49	regulations	regulation	NOUN
ftr-359	539	50	that	that	PRON
ftr-359	539	51	provide	provide	VERB
ftr-359	539	52	that	that	SCONJ
ftr-359	539	53	a	a	DET
ftr-359	539	54	foreign	foreign	ADJ
ftr-359	539	55	tax	tax	NOUN
ftr-359	539	56	payment	payment	NOUN
ftr-359	539	57	is	be	AUX
ftr-359	539	58	not	not	PART
ftr-359	539	59	a	a	DET
ftr-359	539	60	compulsory	compulsory	ADJ
ftr-359	539	61	tax	tax	NOUN
ftr-359	539	62	payment	payment	NOUN
ftr-359	539	63	and	and	CCONJ
ftr-359	539	64	thus	thus	ADV
ftr-359	539	65	is	be	AUX
ftr-359	539	66	not	not	PART
ftr-359	539	67	a	a	DET
ftr-359	539	68	creditable	creditable	ADJ
ftr-359	539	69	tax	tax	NOUN
ftr-359	539	70	under	under	ADP
ftr-359	539	71	section	section	NOUN
ftr-359	539	72	901	901	NUM
ftr-359	539	73	if	if	SCONJ
ftr-359	539	74	the	the	DET
ftr-359	539	75	foreign	foreign	ADJ
ftr-359	539	76	tax	tax	NOUN
ftr-359	539	77	payment	payment	NOUN
ftr-359	539	78	were	be	AUX
ftr-359	539	79	attributable	attributable	ADJ
ftr-359	539	80	to	to	ADP
ftr-359	539	81	a	a	DET
ftr-359	539	82	structured	structured	ADJ
ftr-359	539	83	passive	passive	ADJ
ftr-359	539	84	investment	investment	NOUN
ftr-359	539	85	arrangement.97	arrangement.97	NOUN
ftr-359	539	86	for	for	ADP
ftr-359	539	87	this	this	DET
ftr-359	539	88	purpose	purpose	NOUN
ftr-359	539	89	,	,	PUNCT
ftr-359	539	90	temporary	temporary	ADJ
ftr-359	539	91	regulations	regulation	NOUN
ftr-359	539	92	section	section	NOUN
ftr-359	539	93	1.901	1.901	NUM
ftr-359	539	94	-	-	SYM
ftr-359	539	95	2t(e)(5)(iv)(b	2t(e)(5)(iv)(b	NUM
ftr-359	539	96	)	)	PUNCT
ftr-359	539	97	defines	define	VERB
ftr-359	539	98	a	a	DET
ftr-359	539	99	structured	structured	ADJ
ftr-359	539	100	passive	passive	ADJ
ftr-359	539	101	investment	investment	NOUN
ftr-359	539	102	arrangement	arrangement	NOUN
ftr-359	539	103	as	as	ADP
ftr-359	539	104	an	an	DET
ftr-359	539	105	arrangement	arrangement	NOUN
ftr-359	539	106	that	that	PRON
ftr-359	539	107	satisfies	satisfy	VERB
ftr-359	539	108	six	six	NUM
ftr-359	539	109	mechanical	mechanical	ADJ
ftr-359	539	110	tests	test	NOUN
ftr-359	539	111	.	.	PUNCT
ftr-359	540	1	several	several	ADJ
ftr-359	540	2	commentators	commentator	NOUN
ftr-359	540	3	argued	argue	VERB
ftr-359	540	4	that	that	SCONJ
ftr-359	540	5	the	the	DET
ftr-359	540	6	mechanical	mechanical	ADJ
ftr-359	540	7	“	"	PUNCT
ftr-359	540	8	six	six	NUM
ftr-359	540	9	factor	factor	NOUN
ftr-359	540	10	test	test	NOUN
ftr-359	540	11	”	"	PUNCT
ftr-359	540	12	set	set	VERB
ftr-359	540	13	forth	forth	ADP
ftr-359	540	14	in	in	ADP
ftr-359	540	15	these	these	DET
ftr-359	540	16	regulations	regulation	NOUN
ftr-359	540	17	represent	represent	VERB
ftr-359	540	18	a	a	DET
ftr-359	540	19	static	static	ADJ
ftr-359	540	20	rule	rule	NOUN
ftr-359	540	21	that	that	PRON
ftr-359	540	22	is	be	AUX
ftr-359	540	23	not	not	PART
ftr-359	540	24	capable	capable	ADJ
ftr-359	540	25	of	of	ADP
ftr-359	540	26	91	91	NUM
ftr-359	540	27	.	.	PUNCT
ftr-359	541	1	notice	notice	VERB
ftr-359	541	2	98	98	NUM
ftr-359	541	3	-	-	SYM
ftr-359	541	4	5	5	NUM
ftr-359	541	5	,	,	PUNCT
ftr-359	541	6	1998	1998	NUM
ftr-359	541	7	-	-	SYM
ftr-359	541	8	1	1	NUM
ftr-359	541	9	c.b	c.b	PROPN
ftr-359	541	10	.	.	PROPN
ftr-359	541	11	334	334	NUM
ftr-359	541	12	-	-	SYM
ftr-359	541	13	36	36	NUM
ftr-359	541	14	.	.	PUNCT
ftr-359	541	15	92	92	NUM
ftr-359	541	16	.	.	PUNCT
ftr-359	542	1	compaq	compaq	PROPN
ftr-359	542	2	computer	computer	PROPN
ftr-359	542	3	corp	corp	PROPN
ftr-359	542	4	.	.	PROPN
ftr-359	543	1	v.	v.	PROPN
ftr-359	543	2	commissioner	commissioner	PROPN
ftr-359	543	3	,	,	PUNCT
ftr-359	543	4	277	277	NUM
ftr-359	543	5	f.3d	f.3d	NUM
ftr-359	543	6	778	778	NUM
ftr-359	543	7	(	(	PUNCT
ftr-359	543	8	5th	5th	ADJ
ftr-359	543	9	cir	cir	NOUN
ftr-359	543	10	.	.	PROPN
ftr-359	543	11	2001	2001	NUM
ftr-359	543	12	)	)	PUNCT
ftr-359	544	1	(	(	PUNCT
ftr-359	544	2	holding	hold	VERB
ftr-359	544	3	that	that	SCONJ
ftr-359	544	4	the	the	DET
ftr-359	544	5	tax	tax	NOUN
ftr-359	544	6	court	court	NOUN
ftr-359	544	7	erred	err	VERB
ftr-359	544	8	as	as	ADP
ftr-359	544	9	a	a	DET
ftr-359	544	10	matter	matter	NOUN
ftr-359	544	11	of	of	ADP
ftr-359	544	12	law	law	NOUN
ftr-359	544	13	by	by	ADP
ftr-359	544	14	disregarding	disregard	VERB
ftr-359	544	15	the	the	DET
ftr-359	544	16	gross	gross	ADJ
ftr-359	544	17	amount	amount	NOUN
ftr-359	544	18	of	of	ADP
ftr-359	544	19	the	the	DET
ftr-359	544	20	royal	royal	ADJ
ftr-359	544	21	dutch	dutch	PROPN
ftr-359	544	22	dividend	dividend	NOUN
ftr-359	544	23	)	)	PUNCT
ftr-359	544	24	,	,	PUNCT
ftr-359	544	25	rev’g	rev’g	PROPN
ftr-359	544	26	113	113	NUM
ftr-359	544	27	t.c	t.c	PROPN
ftr-359	544	28	.	.	PROPN
ftr-359	544	29	214	214	NUM
ftr-359	544	30	(	(	PUNCT
ftr-359	544	31	1999	1999	NUM
ftr-359	544	32	)	)	PUNCT
ftr-359	544	33	(	(	PUNCT
ftr-359	544	34	treating	treat	VERB
ftr-359	544	35	foreign	foreign	ADJ
ftr-359	544	36	taxes	taxis	NOUN
ftr-359	544	37	as	as	ADP
ftr-359	544	38	an	an	DET
ftr-359	544	39	expense	expense	NOUN
ftr-359	544	40	for	for	ADP
ftr-359	544	41	purposes	purpose	NOUN
ftr-359	544	42	of	of	ADP
ftr-359	544	43	computing	compute	VERB
ftr-359	544	44	compaq	compaq	NOUN
ftr-359	544	45	’s	’s	PART
ftr-359	544	46	profit	profit	NOUN
ftr-359	544	47	on	on	ADP
ftr-359	544	48	the	the	DET
ftr-359	544	49	adr	adr	PROPN
ftr-359	544	50	transaction	transaction	PROPN
ftr-359	544	51	)	)	PUNCT
ftr-359	544	52	.	.	PUNCT
ftr-359	545	1	93	93	NUM
ftr-359	545	2	.	.	PUNCT
ftr-359	546	1	see	see	VERB
ftr-359	546	2	notice	notice	NOUN
ftr-359	546	3	2004	2004	NUM
ftr-359	546	4	-	-	SYM
ftr-359	546	5	19	19	NUM
ftr-359	546	6	,	,	PUNCT
ftr-359	546	7	2004	2004	NUM
ftr-359	546	8	-	-	SYM
ftr-359	546	9	1	1	NUM
ftr-359	546	10	c.b	c.b	PROPN
ftr-359	546	11	.	.	PROPN
ftr-359	546	12	606	606	NUM
ftr-359	546	13	.	.	PUNCT
ftr-359	547	1	94	94	NUM
ftr-359	547	2	.	.	PUNCT
ftr-359	548	1	see	see	VERB
ftr-359	548	2	irc	irc	PROPN
ftr-359	548	3	§	§	PROPN
ftr-359	548	4	901(k	901(k	PROPN
ftr-359	548	5	)	)	PUNCT
ftr-359	548	6	.	.	PUNCT
ftr-359	549	1	95	95	NUM
ftr-359	549	2	.	.	PUNCT
ftr-359	550	1	t.d	t.d	X
ftr-359	550	2	.	.	PROPN
ftr-359	550	3	9292	9292	NUM
ftr-359	550	4	,	,	PUNCT
ftr-359	550	5	2006	2006	NUM
ftr-359	550	6	-	-	SYM
ftr-359	550	7	2	2	NUM
ftr-359	550	8	c.b	c.b	PROPN
ftr-359	550	9	.	.	PROPN
ftr-359	550	10	914	914	NUM
ftr-359	550	11	-	-	SYM
ftr-359	550	12	915	915	NUM
ftr-359	550	13	.	.	PUNCT
ftr-359	551	1	96	96	NUM
ftr-359	551	2	.	.	PUNCT
ftr-359	552	1	see	see	VERB
ftr-359	552	2	reg	reg	NOUN
ftr-359	552	3	.	.	PUNCT
ftr-359	553	1	§	§	PROPN
ftr-359	553	2	1.704	1.704	NUM
ftr-359	553	3	-	-	NUM
ftr-359	553	4	1(b)(4)(viii	1(b)(4)(viii	NUM
ftr-359	553	5	)	)	PUNCT
ftr-359	553	6	.	.	PUNCT
ftr-359	554	1	97	97	NUM
ftr-359	554	2	.	.	PUNCT
ftr-359	554	3	temp	temp	NOUN
ftr-359	554	4	.	.	PUNCT
ftr-359	555	1	reg	reg	PROPN
ftr-359	555	2	.	.	PUNCT
ftr-359	556	1	§	§	PROPN
ftr-359	556	2	1.901	1.901	NUM
ftr-359	556	3	-	-	PUNCT
ftr-359	556	4	2t(e)(5(iv)(a	2t(e)(5(iv)(a	NUM
ftr-359	556	5	)	)	PUNCT
ftr-359	556	6	.	.	PUNCT
ftr-359	557	1	440	440	NUM
ftr-359	557	2	florida	florida	PROPN
ftr-359	557	3	tax	tax	NOUN
ftr-359	557	4	review	review	NOUN
ftr-359	557	5	[	[	X
ftr-359	557	6	vol	vol	NOUN
ftr-359	557	7	.	.	PUNCT
ftr-359	558	1	10:6	10:6	NUM
ftr-359	558	2	meeting	meet	VERB
ftr-359	558	3	evolving	evolve	VERB
ftr-359	558	4	business	business	NOUN
ftr-359	558	5	conditions	condition	NOUN
ftr-359	558	6	,	,	PUNCT
ftr-359	558	7	and	and	CCONJ
ftr-359	558	8	as	as	ADP
ftr-359	558	9	a	a	DET
ftr-359	558	10	result	result	NOUN
ftr-359	558	11	the	the	DET
ftr-359	558	12	government	government	NOUN
ftr-359	558	13	would	would	AUX
ftr-359	558	14	have	have	AUX
ftr-359	558	15	been	be	AUX
ftr-359	558	16	better	well	ADV
ftr-359	558	17	served	serve	VERB
ftr-359	558	18	to	to	PART
ftr-359	558	19	have	have	AUX
ftr-359	558	20	adopted	adopt	VERB
ftr-359	558	21	a	a	DET
ftr-359	558	22	principle	principle	NOUN
ftr-359	558	23	-	-	PUNCT
ftr-359	558	24	based	base	VERB
ftr-359	558	25	approach	approach	NOUN
ftr-359	558	26	similar	similar	ADJ
ftr-359	558	27	to	to	ADP
ftr-359	558	28	the	the	DET
ftr-359	558	29	one	one	NOUN
ftr-359	558	30	that	that	PRON
ftr-359	558	31	it	it	PRON
ftr-359	558	32	originally	originally	ADV
ftr-359	558	33	had	have	AUX
ftr-359	558	34	announced	announce	VERB
ftr-359	558	35	in	in	ADP
ftr-359	558	36	notice	notice	NOUN
ftr-359	558	37	98	98	NUM
ftr-359	558	38	-	-	SYM
ftr-359	558	39	5.98	5.98	NUM
ftr-359	558	40	in	in	ADP
ftr-359	558	41	the	the	DET
ftr-359	558	42	preamble	preamble	NOUN
ftr-359	558	43	to	to	ADP
ftr-359	558	44	its	its	PRON
ftr-359	558	45	temporary	temporary	ADJ
ftr-359	558	46	regulations	regulation	NOUN
ftr-359	558	47	,	,	PUNCT
ftr-359	558	48	the	the	DET
ftr-359	558	49	government	government	NOUN
ftr-359	558	50	explicitly	explicitly	ADV
ftr-359	558	51	rejected	reject	VERB
ftr-359	558	52	a	a	DET
ftr-359	558	53	principlebased	principlebased	ADJ
ftr-359	558	54	rule	rule	NOUN
ftr-359	558	55	similar	similar	ADJ
ftr-359	558	56	to	to	ADP
ftr-359	558	57	the	the	DET
ftr-359	558	58	one	one	NOUN
ftr-359	558	59	that	that	PRON
ftr-359	558	60	had	have	AUX
ftr-359	558	61	been	be	AUX
ftr-359	558	62	articulated	articulate	VERB
ftr-359	558	63	in	in	ADP
ftr-359	558	64	notice	notice	NOUN
ftr-359	558	65	98	98	NUM
ftr-359	558	66	-	-	SYM
ftr-359	558	67	5	5	NUM
ftr-359	558	68	because	because	SCONJ
ftr-359	558	69	the	the	DET
ftr-359	558	70	irs	irs	PROPN
ftr-359	558	71	and	and	CCONJ
ftr-359	558	72	treasury	treasury	PROPN
ftr-359	558	73	department	department	PROPN
ftr-359	558	74	were	be	AUX
ftr-359	558	75	concerned	concerned	ADJ
ftr-359	558	76	that	that	SCONJ
ftr-359	558	77	such	such	DET
ftr-359	558	78	a	a	DET
ftr-359	558	79	rule	rule	NOUN
ftr-359	558	80	would	would	AUX
ftr-359	558	81	create	create	VERB
ftr-359	558	82	uncertainty	uncertainty	NOUN
ftr-359	558	83	for	for	ADP
ftr-359	558	84	both	both	DET
ftr-359	558	85	taxpayers	taxpayer	NOUN
ftr-359	558	86	and	and	CCONJ
ftr-359	558	87	the	the	DET
ftr-359	558	88	irs.99	irs.99	NOUN
ftr-359	558	89	yet	yet	ADV
ftr-359	558	90	,	,	PUNCT
ftr-359	558	91	less	less	ADJ
ftr-359	558	92	than	than	ADP
ftr-359	558	93	two	two	NUM
ftr-359	558	94	years	year	NOUN
ftr-359	558	95	later	later	ADV
ftr-359	558	96	,	,	PUNCT
ftr-359	558	97	congress	congress	PROPN
ftr-359	558	98	enacted	enact	VERB
ftr-359	558	99	new	new	ADJ
ftr-359	558	100	section	section	NOUN
ftr-359	558	101	7701(o	7701(o	NUM
ftr-359	558	102	)	)	PUNCT
ftr-359	558	103	which	which	PRON
ftr-359	558	104	sets	set	VERB
ftr-359	558	105	forth	forth	ADP
ftr-359	558	106	the	the	DET
ftr-359	558	107	same	same	ADJ
ftr-359	558	108	principle	principle	NOUN
ftr-359	558	109	-	-	PUNCT
ftr-359	558	110	based	base	VERB
ftr-359	558	111	approach	approach	NOUN
ftr-359	558	112	that	that	PRON
ftr-359	558	113	the	the	DET
ftr-359	558	114	government	government	NOUN
ftr-359	558	115	criticized	criticize	VERB
ftr-359	558	116	as	as	ADP
ftr-359	558	117	creating	create	VERB
ftr-359	558	118	“	"	PUNCT
ftr-359	558	119	too	too	ADV
ftr-359	558	120	much	much	ADJ
ftr-359	558	121	uncertainty	uncertainty	NOUN
ftr-359	558	122	”	"	PUNCT
ftr-359	558	123	in	in	ADP
ftr-359	558	124	the	the	DET
ftr-359	558	125	preamble	preamble	NOUN
ftr-359	558	126	to	to	ADP
ftr-359	558	127	t.d	t.d	PROPN
ftr-359	558	128	.	.	PROPN
ftr-359	559	1	9416.100	9416.100	NUM
ftr-359	559	2	the	the	DET
ftr-359	559	3	irs	irs	PROPN
ftr-359	559	4	also	also	ADV
ftr-359	559	5	has	have	AUX
ftr-359	559	6	issued	issue	VERB
ftr-359	559	7	an	an	DET
ftr-359	559	8	audit	audit	NOUN
ftr-359	559	9	directive	directive	NOUN
ftr-359	559	10	that	that	PRON
ftr-359	559	11	designates	designate	VERB
ftr-359	559	12	foreign	foreign	ADJ
ftr-359	559	13	tax	tax	NOUN
ftr-359	559	14	credit	credit	NOUN
ftr-359	559	15	generator	generator	NOUN
ftr-359	559	16	transactions	transaction	NOUN
ftr-359	559	17	as	as	ADP
ftr-359	559	18	a	a	DET
ftr-359	559	19	“	"	PUNCT
ftr-359	559	20	tier	tier	NOUN
ftr-359	559	21	i	i	PRON
ftr-359	559	22	issue	issue	VERB
ftr-359	559	23	,	,	PUNCT
ftr-359	559	24	”	"	PUNCT
ftr-359	559	25	and	and	CCONJ
ftr-359	559	26	as	as	SCONJ
ftr-359	559	27	such	such	DET
ftr-359	559	28	all	all	DET
ftr-359	559	29	large	large	ADJ
ftr-359	559	30	case	case	NOUN
ftr-359	559	31	examination	examination	NOUN
ftr-359	559	32	teams	team	NOUN
ftr-359	559	33	must	must	AUX
ftr-359	559	34	issue	issue	VERB
ftr-359	559	35	prewritten	prewritten	VERB
ftr-359	559	36	information	information	NOUN
ftr-359	559	37	disclosure	disclosure	NOUN
ftr-359	559	38	requests	request	NOUN
ftr-359	559	39	to	to	PART
ftr-359	559	40	inquire	inquire	VERB
ftr-359	559	41	about	about	ADP
ftr-359	559	42	foreign	foreign	ADJ
ftr-359	559	43	tax	tax	NOUN
ftr-359	559	44	credit	credit	NOUN
ftr-359	559	45	generator	generator	NOUN
ftr-359	559	46	transactions	transaction	NOUN
ftr-359	559	47	and	and	CCONJ
ftr-359	559	48	any	any	DET
ftr-359	559	49	audit	audit	NOUN
ftr-359	559	50	investigation	investigation	NOUN
ftr-359	559	51	of	of	ADP
ftr-359	559	52	these	these	DET
ftr-359	559	53	issues	issue	NOUN
ftr-359	559	54	must	must	AUX
ftr-359	559	55	be	be	AUX
ftr-359	559	56	coordinated	coordinate	VERB
ftr-359	559	57	with	with	ADP
ftr-359	559	58	a	a	DET
ftr-359	559	59	designated	designate	VERB
ftr-359	559	60	national	national	ADJ
ftr-359	559	61	technical	technical	ADJ
ftr-359	559	62	advisor.101	advisor.101	PROPN
ftr-359	559	63	finally	finally	ADV
ftr-359	559	64	,	,	PUNCT
ftr-359	559	65	congress	congress	PROPN
ftr-359	559	66	has	have	AUX
ftr-359	559	67	now	now	ADV
ftr-359	559	68	addressed	address	VERB
ftr-359	559	69	this	this	DET
ftr-359	559	70	issue	issue	NOUN
ftr-359	559	71	by	by	ADP
ftr-359	559	72	enacting	enact	VERB
ftr-359	559	73	new	new	ADJ
ftr-359	559	74	section	section	NOUN
ftr-359	559	75	909(a	909(a	PROPN
ftr-359	559	76	)	)	PUNCT
ftr-359	559	77	,	,	PUNCT
ftr-359	559	78	which	which	PRON
ftr-359	559	79	provides	provide	VERB
ftr-359	559	80	that	that	SCONJ
ftr-359	559	81	the	the	DET
ftr-359	559	82	foreign	foreign	ADJ
ftr-359	559	83	tax	tax	NOUN
ftr-359	559	84	associated	associate	VERB
ftr-359	559	85	with	with	ADP
ftr-359	559	86	a	a	DET
ftr-359	559	87	foreign	foreign	ADJ
ftr-359	559	88	tax	tax	NOUN
ftr-359	559	89	credit	credit	NOUN
ftr-359	559	90	splitting	splitting	NOUN
ftr-359	559	91	event	event	NOUN
ftr-359	559	92	is	be	AUX
ftr-359	559	93	not	not	PART
ftr-359	559	94	to	to	PART
ftr-359	559	95	be	be	AUX
ftr-359	559	96	taken	take	VERB
ftr-359	559	97	into	into	ADP
ftr-359	559	98	account	account	NOUN
ftr-359	559	99	by	by	ADP
ftr-359	559	100	the	the	DET
ftr-359	559	101	taxpayer	taxpayer	NOUN
ftr-359	559	102	until	until	ADP
ftr-359	559	103	the	the	DET
ftr-359	559	104	taxable	taxable	ADJ
ftr-359	559	105	year	year	NOUN
ftr-359	559	106	in	in	ADP
ftr-359	559	107	which	which	PRON
ftr-359	559	108	the	the	DET
ftr-359	559	109	related	related	ADJ
ftr-359	559	110	income	income	NOUN
ftr-359	559	111	is	be	AUX
ftr-359	559	112	taken	take	VERB
ftr-359	559	113	into	into	ADP
ftr-359	559	114	account	account	NOUN
ftr-359	559	115	by	by	ADP
ftr-359	559	116	the	the	DET
ftr-359	559	117	taxpayer.102	taxpayer.102	ADJ
ftr-359	559	118	2	2	NUM
ftr-359	559	119	.	.	PUNCT
ftr-359	560	1	how	how	SCONJ
ftr-359	560	2	new	new	ADJ
ftr-359	560	3	section	section	NOUN
ftr-359	560	4	7701(o	7701(o	NOUN
ftr-359	560	5	)	)	PUNCT
ftr-359	560	6	would	would	AUX
ftr-359	560	7	change	change	VERB
ftr-359	560	8	things	thing	NOUN
ftr-359	560	9	the	the	DET
ftr-359	560	10	facts	fact	NOUN
ftr-359	560	11	in	in	ADP
ftr-359	560	12	guardian	guardian	ADJ
ftr-359	560	13	industries	industry	NOUN
ftr-359	560	14	are	be	AUX
ftr-359	560	15	interesting	interesting	ADJ
ftr-359	560	16	because	because	SCONJ
ftr-359	560	17	it	it	PRON
ftr-359	560	18	presents	present	VERB
ftr-359	560	19	a	a	DET
ftr-359	560	20	situation	situation	NOUN
ftr-359	560	21	in	in	ADP
ftr-359	560	22	which	which	PRON
ftr-359	560	23	a	a	DET
ftr-359	560	24	taxpayer	taxpayer	NOUN
ftr-359	560	25	created	create	VERB
ftr-359	560	26	a	a	DET
ftr-359	560	27	foreign	foreign	ADJ
ftr-359	560	28	corporation	corporation	NOUN
ftr-359	560	29	that	that	PRON
ftr-359	560	30	was	be	AUX
ftr-359	560	31	treated	treat	VERB
ftr-359	560	32	as	as	ADP
ftr-359	560	33	a	a	DET
ftr-359	560	34	disregarded	disregarded	ADJ
ftr-359	560	35	entity	entity	NOUN
ftr-359	560	36	in	in	ADP
ftr-359	560	37	order	order	NOUN
ftr-359	560	38	to	to	PART
ftr-359	560	39	create	create	VERB
ftr-359	560	40	a	a	DET
ftr-359	560	41	transactional	transactional	NOUN
ftr-359	560	42	inconsistency.103	inconsistency.103	VERB
ftr-359	560	43	the	the	DET
ftr-359	560	44	98	98	NUM
ftr-359	560	45	.	.	PUNCT
ftr-359	561	1	kevin	kevin	PROPN
ftr-359	561	2	dolan	dolan	PROPN
ftr-359	561	3	,	,	PUNCT
ftr-359	561	4	foreign	foreign	ADJ
ftr-359	561	5	tax	tax	NOUN
ftr-359	561	6	credit	credit	NOUN
ftr-359	561	7	generator	generator	NOUN
ftr-359	561	8	regs	reg	VERB
ftr-359	561	9	:	:	PUNCT
ftr-359	561	10	the	the	DET
ftr-359	561	11	purple	purple	ADJ
ftr-359	561	12	people	people	NOUN
ftr-359	561	13	eater	eater	NOUN
ftr-359	561	14	returns	return	NOUN
ftr-359	561	15	,	,	PUNCT
ftr-359	561	16	2007	2007	NUM
ftr-359	561	17	tnt	tnt	PROPN
ftr-359	561	18	118	118	NUM
ftr-359	561	19	-	-	SYM
ftr-359	561	20	33	33	NUM
ftr-359	561	21	,	,	PUNCT
ftr-359	561	22	(	(	PUNCT
ftr-359	561	23	june	june	PROPN
ftr-359	561	24	19	19	NUM
ftr-359	561	25	,	,	PUNCT
ftr-359	561	26	2007	2007	NUM
ftr-359	561	27	)	)	PUNCT
ftr-359	561	28	;	;	PUNCT
ftr-359	561	29	bret	bret	PROPN
ftr-359	561	30	wells	wells	PROPN
ftr-359	561	31	,	,	PUNCT
ftr-359	561	32	comment	comment	NOUN
ftr-359	561	33	letter	letter	NOUN
ftr-359	561	34	on	on	ADP
ftr-359	561	35	proposed	propose	VERB
ftr-359	561	36	treas	treas	PROPN
ftr-359	561	37	.	.	PUNCT
ftr-359	562	1	reg	reg	NOUN
ftr-359	562	2	.	.	PUNCT
ftr-359	563	1	1.901	1.901	NUM
ftr-359	563	2	-	-	SYM
ftr-359	563	3	2(e)(5	2(e)(5	NUM
ftr-359	563	4	)	)	PUNCT
ftr-359	563	5	,	,	PUNCT
ftr-359	563	6	2007	2007	NUM
ftr-359	563	7	tnt	tnt	PROPN
ftr-359	563	8	160	160	NUM
ftr-359	563	9	-	-	SYM
ftr-359	563	10	10	10	NUM
ftr-359	563	11	(	(	PUNCT
ftr-359	563	12	aug	aug	PROPN
ftr-359	563	13	.	.	PROPN
ftr-359	563	14	6	6	NUM
ftr-359	563	15	,	,	PUNCT
ftr-359	563	16	2007	2007	NUM
ftr-359	563	17	)	)	PUNCT
ftr-359	563	18	.	.	PUNCT
ftr-359	564	1	99	99	NUM
ftr-359	564	2	.	.	PUNCT
ftr-359	565	1	t.d	t.d	PROPN
ftr-359	565	2	.	.	PROPN
ftr-359	565	3	9416	9416	NUM
ftr-359	565	4	,	,	PUNCT
ftr-359	565	5	2008	2008	NUM
ftr-359	565	6	-	-	SYM
ftr-359	565	7	2	2	NUM
ftr-359	565	8	c.b	c.b	PROPN
ftr-359	565	9	.	.	PROPN
ftr-359	565	10	1142	1142	NUM
ftr-359	565	11	,	,	PUNCT
ftr-359	565	12	1147	1147	NUM
ftr-359	565	13	.	.	PUNCT
ftr-359	566	1	100	100	NUM
ftr-359	566	2	.	.	PUNCT
ftr-359	567	1	i	i	PRON
ftr-359	567	2	d.	d.	PROPN
ftr-359	567	3	101	101	NUM
ftr-359	567	4	.	.	PUNCT
ftr-359	568	1	internal	internal	ADJ
ftr-359	568	2	revenue	revenue	NOUN
ftr-359	568	3	service	service	NOUN
ftr-359	568	4	,	,	PUNCT
ftr-359	568	5	lmsb	lmsb	PROPN
ftr-359	568	6	tier	tier	NOUN
ftr-359	568	7	i	i	PRON
ftr-359	568	8	issue	issue	VERB
ftr-359	568	9	foreign	foreign	ADJ
ftr-359	568	10	tax	tax	NOUN
ftr-359	568	11	credit	credit	NOUN
ftr-359	568	12	generator	generator	NOUN
ftr-359	568	13	directive	directive	NOUN
ftr-359	568	14	,	,	PUNCT
ftr-359	568	15	(	(	PUNCT
ftr-359	568	16	feb	feb	PROPN
ftr-359	568	17	.	.	PROPN
ftr-359	568	18	19	19	NUM
ftr-359	568	19	,	,	PUNCT
ftr-359	568	20	2009	2009	NUM
ftr-359	568	21	)	)	PUNCT
ftr-359	568	22	,	,	PUNCT
ftr-359	568	23	http://www.irs.gov/businesses/article/o,,id	http://www.irs.gov/businesses/article/o,,id	PROPN
ftr-359	568	24	=	=	SYM
ftr-359	568	25	204526,oo.html	204526,oo.html	PROPN
ftr-359	568	26	.	.	PUNCT
ftr-359	569	1	102	102	NUM
ftr-359	569	2	.	.	PUNCT
ftr-359	570	1	see	see	VERB
ftr-359	570	2	irc	irc	PROPN
ftr-359	570	3	§	§	PROPN
ftr-359	570	4	909(a	909(a	PROPN
ftr-359	570	5	)	)	PUNCT
ftr-359	570	6	,	,	PUNCT
ftr-359	570	7	as	as	SCONJ
ftr-359	570	8	added	add	VERB
ftr-359	570	9	by	by	ADP
ftr-359	570	10	section	section	NOUN
ftr-359	570	11	211	211	NUM
ftr-359	570	12	of	of	ADP
ftr-359	570	13	the	the	DET
ftr-359	570	14	education	education	NOUN
ftr-359	570	15	jobs	job	NOUN
ftr-359	570	16	and	and	CCONJ
ftr-359	570	17	medicaid	medicaid	PROPN
ftr-359	570	18	assistance	assistance	NOUN
ftr-359	570	19	act	act	PROPN
ftr-359	570	20	,	,	PUNCT
ftr-359	570	21	pub	pub	NOUN
ftr-359	570	22	.	.	PUNCT
ftr-359	571	1	l.	l.	PROPN
ftr-359	571	2	no	no	INTJ
ftr-359	571	3	.	.	PROPN
ftr-359	572	1	111	111	NUM
ftr-359	572	2	-	-	SYM
ftr-359	572	3	126	126	NUM
ftr-359	572	4	,	,	PUNCT
ftr-359	572	5	124	124	NUM
ftr-359	572	6	stat	stat	NOUN
ftr-359	572	7	.	.	PUNCT
ftr-359	573	1	2389	2389	NUM
ftr-359	573	2	,	,	PUNCT
ftr-359	573	3	6	6	NUM
ftr-359	573	4	-	-	SYM
ftr-359	573	5	8	8	NUM
ftr-359	573	6	(	(	PUNCT
ftr-359	573	7	2010	2010	NUM
ftr-359	573	8	)	)	PUNCT
ftr-359	573	9	;	;	PUNCT
ftr-359	573	10	staff	staff	NOUN
ftr-359	573	11	of	of	ADP
ftr-359	573	12	joint	joint	ADJ
ftr-359	573	13	comm	comm	NOUN
ftr-359	573	14	.	.	PUNCT
ftr-359	574	1	on	on	ADP
ftr-359	574	2	taxation	taxation	NOUN
ftr-359	574	3	,	,	PUNCT
ftr-359	574	4	111th	111th	ADJ
ftr-359	574	5	cong	cong	NOUN
ftr-359	574	6	.	.	PROPN
ftr-359	574	7	,	,	PUNCT
ftr-359	574	8	technical	technical	ADJ
ftr-359	574	9	explanation	explanation	NOUN
ftr-359	574	10	of	of	ADP
ftr-359	574	11	the	the	DET
ftr-359	574	12	revenue	revenue	NOUN
ftr-359	574	13	provisions	provision	NOUN
ftr-359	574	14	of	of	ADP
ftr-359	574	15	the	the	DET
ftr-359	574	16	senate	senate	PROPN
ftr-359	574	17	amendment	amendment	PROPN
ftr-359	574	18	to	to	ADP
ftr-359	574	19	the	the	DET
ftr-359	574	20	house	house	PROPN
ftr-359	574	21	amendment	amendment	PROPN
ftr-359	574	22	to	to	ADP
ftr-359	574	23	the	the	DET
ftr-359	574	24	senate	senate	PROPN
ftr-359	574	25	amendment	amendment	PROPN
ftr-359	574	26	to	to	ADP
ftr-359	574	27	h.r	h.r	PROPN
ftr-359	574	28	.	.	PROPN
ftr-359	574	29	1586	1586	NUM
ftr-359	574	30	,	,	PUNCT
ftr-359	574	31	scheduled	schedule	VERB
ftr-359	574	32	for	for	ADP
ftr-359	574	33	consideration	consideration	NOUN
ftr-359	574	34	by	by	ADP
ftr-359	574	35	the	the	DET
ftr-359	574	36	house	house	PROPN
ftr-359	574	37	of	of	ADP
ftr-359	574	38	representatives	representative	NOUN
ftr-359	574	39	on	on	ADP
ftr-359	574	40	august	august	PROPN
ftr-359	574	41	10	10	NUM
ftr-359	574	42	,	,	PUNCT
ftr-359	574	43	2010	2010	NUM
ftr-359	574	44	,	,	PUNCT
ftr-359	574	45	2	2	NUM
ftr-359	574	46	-	-	SYM
ftr-359	574	47	7	7	NUM
ftr-359	574	48	(	(	PUNCT
ftr-359	574	49	2010	2010	NUM
ftr-359	574	50	)	)	PUNCT
ftr-359	574	51	.	.	PUNCT
ftr-359	575	1	103	103	NUM
ftr-359	575	2	.	.	PUNCT
ftr-359	576	1	an	an	DET
ftr-359	576	2	entity	entity	NOUN
ftr-359	576	3	that	that	PRON
ftr-359	576	4	is	be	AUX
ftr-359	576	5	treated	treat	VERB
ftr-359	576	6	as	as	ADP
ftr-359	576	7	an	an	DET
ftr-359	576	8	entity	entity	NOUN
ftr-359	576	9	for	for	ADP
ftr-359	576	10	tax	tax	NOUN
ftr-359	576	11	purposes	purpose	NOUN
ftr-359	576	12	in	in	ADP
ftr-359	576	13	a	a	DET
ftr-359	576	14	foreign	foreign	ADJ
ftr-359	576	15	jurisdiction	jurisdiction	NOUN
ftr-359	576	16	but	but	CCONJ
ftr-359	576	17	is	be	AUX
ftr-359	576	18	disregarded	disregard	VERB
ftr-359	576	19	as	as	SCONJ
ftr-359	576	20	a	a	DET
ftr-359	576	21	separate	separate	ADJ
ftr-359	576	22	taxpayer	taxpayer	NOUN
ftr-359	576	23	for	for	ADP
ftr-359	576	24	u.s	u.s	PROPN
ftr-359	576	25	.	.	PROPN
ftr-359	576	26	tax	tax	NOUN
ftr-359	576	27	purposes	purpose	NOUN
ftr-359	576	28	is	be	AUX
ftr-359	576	29	referred	refer	VERB
ftr-359	576	30	to	to	ADP
ftr-359	576	31	in	in	ADP
ftr-359	576	32	the	the	DET
ftr-359	576	33	tax	tax	NOUN
ftr-359	576	34	literature	literature	NOUN
ftr-359	576	35	as	as	ADP
ftr-359	576	36	a	a	DET
ftr-359	576	37	“	"	PUNCT
ftr-359	576	38	hybrid	hybrid	ADJ
ftr-359	576	39	entity	entity	NOUN
ftr-359	576	40	.	.	PUNCT
ftr-359	576	41	”	"	PUNCT
ftr-359	577	1	the	the	DET
ftr-359	577	2	use	use	NOUN
ftr-359	577	3	of	of	ADP
ftr-359	577	4	hybrid	hybrid	ADJ
ftr-359	577	5	entities	entity	NOUN
ftr-359	577	6	provides	provide	VERB
ftr-359	577	7	opportunities	opportunity	NOUN
ftr-359	577	8	to	to	PART
ftr-359	577	9	create	create	VERB
ftr-359	577	10	differences	difference	NOUN
ftr-359	577	11	in	in	ADP
ftr-359	577	12	how	how	SCONJ
ftr-359	577	13	foreign	foreign	ADJ
ftr-359	577	14	jurisdictions	jurisdiction	NOUN
ftr-359	577	15	and	and	CCONJ
ftr-359	577	16	the	the	DET
ftr-359	577	17	u.s	u.s	PROPN
ftr-359	577	18	.	.	PROPN
ftr-359	577	19	tax	tax	NOUN
ftr-359	577	20	laws	law	NOUN
ftr-359	577	21	will	will	AUX
ftr-359	577	22	treat	treat	VERB
ftr-359	577	23	transactions	transaction	NOUN
ftr-359	577	24	that	that	PRON
ftr-359	577	25	are	be	AUX
ftr-359	577	26	conducted	conduct	VERB
ftr-359	577	27	by	by	ADP
ftr-359	577	28	the	the	DET
ftr-359	577	29	hybrid	hybrid	ADJ
ftr-359	577	30	entity	entity	NOUN
ftr-359	577	31	.	.	PUNCT
ftr-359	578	1	see	see	VERB
ftr-359	578	2	irc	irc	PROPN
ftr-359	578	3	§	§	PROPN
ftr-359	578	4	894(c	894(c	PROPN
ftr-359	578	5	)	)	PUNCT
ftr-359	578	6	.	.	PUNCT
ftr-359	579	1	2010	2010	NUM
ftr-359	579	2	]	]	X
ftr-359	579	3	economic	economic	ADJ
ftr-359	579	4	substance	substance	NOUN
ftr-359	579	5	doctrine	doctrine	NOUN
ftr-359	579	6	441	441	NUM
ftr-359	579	7	transactional	transactional	ADJ
ftr-359	579	8	inconsistency	inconsistency	NOUN
ftr-359	579	9	was	be	AUX
ftr-359	579	10	that	that	SCONJ
ftr-359	579	11	the	the	DET
ftr-359	579	12	taxpayer	taxpayer	NOUN
ftr-359	579	13	could	could	AUX
ftr-359	579	14	treat	treat	VERB
ftr-359	579	15	the	the	DET
ftr-359	579	16	u.s	u.s	PROPN
ftr-359	579	17	.	.	PROPN
ftr-359	579	18	owner	owner	NOUN
ftr-359	579	19	of	of	ADP
ftr-359	579	20	gie	gie	NOUN
ftr-359	579	21	as	as	ADP
ftr-359	579	22	the	the	DET
ftr-359	579	23	taxpayer	taxpayer	NOUN
ftr-359	579	24	for	for	ADP
ftr-359	579	25	purposes	purpose	NOUN
ftr-359	579	26	of	of	ADP
ftr-359	579	27	claiming	claim	VERB
ftr-359	579	28	u.s	u.s	PROPN
ftr-359	579	29	.	.	PROPN
ftr-359	579	30	tax	tax	NOUN
ftr-359	579	31	credits	credit	NOUN
ftr-359	579	32	but	but	CCONJ
ftr-359	579	33	did	do	AUX
ftr-359	579	34	not	not	PART
ftr-359	579	35	treat	treat	VERB
ftr-359	579	36	the	the	DET
ftr-359	579	37	u.s	u.s	PROPN
ftr-359	579	38	.	.	PROPN
ftr-359	579	39	owner	owner	NOUN
ftr-359	579	40	as	as	ADP
ftr-359	579	41	the	the	DET
ftr-359	579	42	taxpayer	taxpayer	NOUN
ftr-359	579	43	that	that	PRON
ftr-359	579	44	earned	earn	VERB
ftr-359	579	45	the	the	DET
ftr-359	579	46	associated	associated	ADJ
ftr-359	579	47	foreign	foreign	ADJ
ftr-359	579	48	income	income	NOUN
ftr-359	579	49	.	.	PUNCT
ftr-359	580	1	it	it	PRON
ftr-359	580	2	is	be	AUX
ftr-359	580	3	unclear	unclear	ADJ
ftr-359	580	4	what	what	PRON
ftr-359	580	5	business	business	NOUN
ftr-359	580	6	purposes	purpose	NOUN
ftr-359	580	7	gie	gie	NOUN
ftr-359	580	8	may	may	AUX
ftr-359	580	9	have	have	AUX
ftr-359	580	10	served	serve	VERB
ftr-359	580	11	under	under	ADP
ftr-359	580	12	luxembourg	luxembourg	PROPN
ftr-359	580	13	law	law	NOUN
ftr-359	580	14	,	,	PUNCT
ftr-359	580	15	but	but	CCONJ
ftr-359	580	16	it	it	PRON
ftr-359	580	17	is	be	AUX
ftr-359	580	18	doubtful	doubtful	ADJ
ftr-359	580	19	that	that	SCONJ
ftr-359	580	20	the	the	DET
ftr-359	580	21	business	business	NOUN
ftr-359	580	22	need	need	VERB
ftr-359	580	23	for	for	SCONJ
ftr-359	580	24	that	that	DET
ftr-359	580	25	particular	particular	ADJ
ftr-359	580	26	entity	entity	NOUN
ftr-359	580	27	would	would	AUX
ftr-359	580	28	be	be	AUX
ftr-359	580	29	substantial	substantial	ADJ
ftr-359	580	30	in	in	ADP
ftr-359	580	31	comparison	comparison	NOUN
ftr-359	580	32	with	with	ADP
ftr-359	580	33	the	the	DET
ftr-359	580	34	tax	tax	NOUN
ftr-359	580	35	benefits	benefit	NOUN
ftr-359	580	36	that	that	PRON
ftr-359	580	37	were	be	AUX
ftr-359	580	38	being	be	AUX
ftr-359	580	39	created	create	VERB
ftr-359	580	40	.	.	PUNCT
ftr-359	581	1	thus	thus	ADV
ftr-359	581	2	,	,	PUNCT
ftr-359	581	3	as	as	ADP
ftr-359	581	4	a	a	DET
ftr-359	581	5	preliminary	preliminary	ADJ
ftr-359	581	6	matter	matter	NOUN
ftr-359	581	7	,	,	PUNCT
ftr-359	581	8	this	this	DET
ftr-359	581	9	situation	situation	NOUN
ftr-359	581	10	would	would	AUX
ftr-359	581	11	present	present	VERB
ftr-359	581	12	a	a	DET
ftr-359	581	13	situation	situation	NOUN
ftr-359	581	14	to	to	PART
ftr-359	581	15	which	which	PRON
ftr-359	581	16	section	section	NOUN
ftr-359	581	17	7701(o)(1	7701(o)(1	NUM
ftr-359	581	18	)	)	PUNCT
ftr-359	581	19	would	would	AUX
ftr-359	581	20	appear	appear	VERB
ftr-359	581	21	to	to	PART
ftr-359	581	22	be	be	AUX
ftr-359	581	23	directly	directly	ADV
ftr-359	581	24	applicable	applicable	ADJ
ftr-359	581	25	.	.	PUNCT
ftr-359	582	1	however	however	ADV
ftr-359	582	2	,	,	PUNCT
ftr-359	582	3	the	the	DET
ftr-359	582	4	legislative	legislative	ADJ
ftr-359	582	5	history	history	NOUN
ftr-359	582	6	indicates	indicate	VERB
ftr-359	582	7	that	that	SCONJ
ftr-359	582	8	a	a	DET
ftr-359	582	9	u.s	u.s	PROPN
ftr-359	582	10	.	.	PROPN
ftr-359	582	11	person	person	NOUN
ftr-359	582	12	’s	’s	PART
ftr-359	582	13	choice	choice	NOUN
ftr-359	582	14	between	between	ADP
ftr-359	582	15	utilizing	utilize	VERB
ftr-359	582	16	a	a	DET
ftr-359	582	17	foreign	foreign	ADJ
ftr-359	582	18	corporation	corporation	NOUN
ftr-359	582	19	or	or	CCONJ
ftr-359	582	20	a	a	DET
ftr-359	582	21	domestic	domestic	ADJ
ftr-359	582	22	corporation	corporation	NOUN
ftr-359	582	23	to	to	PART
ftr-359	582	24	make	make	VERB
ftr-359	582	25	a	a	DET
ftr-359	582	26	foreign	foreign	ADJ
ftr-359	582	27	investment	investment	NOUN
ftr-359	582	28	represents	represent	VERB
ftr-359	582	29	a	a	DET
ftr-359	582	30	transaction	transaction	NOUN
ftr-359	582	31	that	that	PRON
ftr-359	582	32	is	be	AUX
ftr-359	582	33	intended	intend	VERB
ftr-359	582	34	to	to	PART
ftr-359	582	35	be	be	AUX
ftr-359	582	36	immunized	immunize	VERB
ftr-359	582	37	from	from	ADP
ftr-359	582	38	the	the	DET
ftr-359	582	39	application	application	NOUN
ftr-359	582	40	of	of	ADP
ftr-359	582	41	the	the	DET
ftr-359	582	42	economic	economic	ADJ
ftr-359	582	43	substance	substance	NOUN
ftr-359	582	44	doctrine.104	doctrine.104	NOUN
ftr-359	582	45	thus	thus	ADV
ftr-359	582	46	,	,	PUNCT
ftr-359	582	47	the	the	DET
ftr-359	582	48	use	use	NOUN
ftr-359	582	49	of	of	ADP
ftr-359	582	50	a	a	DET
ftr-359	582	51	hybrid	hybrid	ADJ
ftr-359	582	52	entity	entity	NOUN
ftr-359	582	53	in	in	ADP
ftr-359	582	54	guardian	guardian	ADJ
ftr-359	582	55	industries	industry	NOUN
ftr-359	582	56	would	would	AUX
ftr-359	582	57	appear	appear	VERB
ftr-359	582	58	to	to	PART
ftr-359	582	59	be	be	AUX
ftr-359	582	60	a	a	DET
ftr-359	582	61	tax	tax	NOUN
ftr-359	582	62	motivated	motivated	ADJ
ftr-359	582	63	decision	decision	NOUN
ftr-359	582	64	that	that	PRON
ftr-359	582	65	the	the	DET
ftr-359	582	66	legislative	legislative	ADJ
ftr-359	582	67	history	history	NOUN
ftr-359	582	68	indicates	indicate	VERB
ftr-359	582	69	is	be	AUX
ftr-359	582	70	not	not	PART
ftr-359	582	71	a	a	DET
ftr-359	582	72	“	"	PUNCT
ftr-359	582	73	relevant	relevant	ADJ
ftr-359	582	74	transaction	transaction	NOUN
ftr-359	582	75	”	"	PUNCT
ftr-359	582	76	that	that	PRON
ftr-359	582	77	is	be	AUX
ftr-359	582	78	subject	subject	ADJ
ftr-359	582	79	to	to	ADP
ftr-359	582	80	challenge	challenge	NOUN
ftr-359	582	81	under	under	ADP
ftr-359	582	82	section	section	NOUN
ftr-359	582	83	7701(o)(1	7701(o)(1	NUM
ftr-359	582	84	)	)	PUNCT
ftr-359	582	85	.	.	PUNCT
ftr-359	583	1	furthermore	furthermore	ADV
ftr-359	583	2	,	,	PUNCT
ftr-359	583	3	the	the	DET
ftr-359	583	4	legislative	legislative	ADJ
ftr-359	583	5	history	history	NOUN
ftr-359	583	6	also	also	ADV
ftr-359	583	7	makes	make	VERB
ftr-359	583	8	clear	clear	ADJ
ftr-359	583	9	that	that	SCONJ
ftr-359	583	10	the	the	DET
ftr-359	583	11	choice	choice	NOUN
ftr-359	583	12	of	of	ADP
ftr-359	583	13	capitalizing	capitalize	VERB
ftr-359	583	14	a	a	DET
ftr-359	583	15	business	business	NOUN
ftr-359	583	16	enterprise	enterprise	NOUN
ftr-359	583	17	with	with	ADP
ftr-359	583	18	debt	debt	NOUN
ftr-359	583	19	or	or	CCONJ
ftr-359	583	20	with	with	ADP
ftr-359	583	21	equity	equity	NOUN
ftr-359	583	22	is	be	AUX
ftr-359	583	23	another	another	DET
ftr-359	583	24	tax	tax	NOUN
ftr-359	583	25	motivated	motivated	ADJ
ftr-359	583	26	transaction	transaction	NOUN
ftr-359	583	27	that	that	PRON
ftr-359	583	28	is	be	AUX
ftr-359	583	29	not	not	PART
ftr-359	583	30	a	a	DET
ftr-359	583	31	“	"	PUNCT
ftr-359	583	32	relevant	relevant	ADJ
ftr-359	583	33	transaction	transaction	NOUN
ftr-359	583	34	”	"	PUNCT
ftr-359	583	35	within	within	ADP
ftr-359	583	36	the	the	DET
ftr-359	583	37	meaning	meaning	NOUN
ftr-359	583	38	of	of	ADP
ftr-359	583	39	section	section	NOUN
ftr-359	583	40	7701(o)(1).105	7701(o)(1).105	PROPN
ftr-359	583	41	thus	thus	ADV
ftr-359	583	42	,	,	PUNCT
ftr-359	583	43	double	double	ADJ
ftr-359	583	44	dip	dip	NOUN
ftr-359	583	45	mistakes	mistake	NOUN
ftr-359	583	46	premised	premise	VERB
ftr-359	583	47	on	on	ADP
ftr-359	583	48	the	the	DET
ftr-359	583	49	use	use	NOUN
ftr-359	583	50	of	of	ADP
ftr-359	583	51	hybrid	hybrid	ADJ
ftr-359	583	52	entities	entity	NOUN
ftr-359	583	53	or	or	CCONJ
ftr-359	583	54	hybrid	hybrid	NOUN
ftr-359	583	55	instruments	instrument	NOUN
ftr-359	583	56	appear	appear	VERB
ftr-359	583	57	to	to	PART
ftr-359	583	58	be	be	AUX
ftr-359	583	59	outside	outside	ADP
ftr-359	583	60	the	the	DET
ftr-359	583	61	scope	scope	NOUN
ftr-359	583	62	of	of	ADP
ftr-359	583	63	inquiry	inquiry	NOUN
ftr-359	583	64	under	under	ADP
ftr-359	583	65	section	section	NOUN
ftr-359	583	66	7701(o	7701(o	NUM
ftr-359	583	67	)	)	PUNCT
ftr-359	583	68	.	.	PUNCT
ftr-359	584	1	because	because	SCONJ
ftr-359	584	2	the	the	DET
ftr-359	584	3	double	double	ADJ
ftr-359	584	4	dip	dip	NOUN
ftr-359	584	5	mistake	mistake	NOUN
ftr-359	584	6	created	create	VERB
ftr-359	584	7	in	in	ADP
ftr-359	584	8	guardian	guardian	NOUN
ftr-359	584	9	industries	industry	NOUN
ftr-359	584	10	is	be	AUX
ftr-359	584	11	premised	premise	VERB
ftr-359	584	12	on	on	ADP
ftr-359	584	13	the	the	DET
ftr-359	584	14	use	use	NOUN
ftr-359	584	15	of	of	ADP
ftr-359	584	16	a	a	DET
ftr-359	584	17	hybrid	hybrid	ADJ
ftr-359	584	18	entity	entity	NOUN
ftr-359	584	19	,	,	PUNCT
ftr-359	584	20	the	the	DET
ftr-359	584	21	legislative	legislative	ADJ
ftr-359	584	22	history	history	NOUN
ftr-359	584	23	to	to	ADP
ftr-359	584	24	new	new	ADJ
ftr-359	584	25	section	section	NOUN
ftr-359	584	26	7701(o	7701(o	NUM
ftr-359	584	27	)	)	PUNCT
ftr-359	584	28	insulates	insulate	VERB
ftr-359	584	29	this	this	DET
ftr-359	584	30	transaction	transaction	NOUN
ftr-359	584	31	from	from	ADP
ftr-359	584	32	challenge	challenge	NOUN
ftr-359	584	33	by	by	ADP
ftr-359	584	34	reason	reason	NOUN
ftr-359	584	35	of	of	ADP
ftr-359	584	36	new	new	ADJ
ftr-359	584	37	section	section	NOUN
ftr-359	584	38	7701(o	7701(o	NUM
ftr-359	584	39	)	)	PUNCT
ftr-359	584	40	.	.	PUNCT
ftr-359	585	1	nevertheless	nevertheless	ADV
ftr-359	585	2	,	,	PUNCT
ftr-359	585	3	the	the	DET
ftr-359	585	4	commissioner	commissioner	NOUN
ftr-359	585	5	of	of	ADP
ftr-359	585	6	the	the	DET
ftr-359	585	7	internal	internal	ADJ
ftr-359	585	8	revenue	revenue	NOUN
ftr-359	585	9	service	service	NOUN
ftr-359	585	10	has	have	AUX
ftr-359	585	11	recently	recently	ADV
ftr-359	585	12	stated	state	VERB
ftr-359	585	13	that	that	SCONJ
ftr-359	585	14	the	the	DET
ftr-359	585	15	current	current	ADJ
ftr-359	585	16	administration	administration	NOUN
ftr-359	585	17	remains	remain	VERB
ftr-359	585	18	concerned	concerned	ADJ
ftr-359	585	19	about	about	ADP
ftr-359	585	20	double	double	ADJ
ftr-359	585	21	dip	dip	NOUN
ftr-359	585	22	structures.106	structures.106	NOUN
ftr-359	585	23	if	if	SCONJ
ftr-359	585	24	that	that	PRON
ftr-359	585	25	is	be	AUX
ftr-359	585	26	so	so	ADV
ftr-359	585	27	,	,	PUNCT
ftr-359	585	28	then	then	ADV
ftr-359	585	29	the	the	DET
ftr-359	585	30	government	government	NOUN
ftr-359	585	31	will	will	AUX
ftr-359	585	32	need	need	VERB
ftr-359	585	33	to	to	PART
ftr-359	585	34	address	address	VERB
ftr-359	585	35	those	those	DET
ftr-359	585	36	concerns	concern	NOUN
ftr-359	585	37	through	through	ADP
ftr-359	585	38	additional	additional	ADJ
ftr-359	585	39	regulations	regulation	NOUN
ftr-359	585	40	since	since	SCONJ
ftr-359	585	41	the	the	DET
ftr-359	585	42	legislative	legislative	ADJ
ftr-359	585	43	history	history	NOUN
ftr-359	585	44	to	to	ADP
ftr-359	585	45	new	new	ADJ
ftr-359	585	46	section	section	NOUN
ftr-359	585	47	7701(o	7701(o	NOUN
ftr-359	585	48	)	)	PUNCT
ftr-359	585	49	condones	condone	VERB
ftr-359	585	50	the	the	DET
ftr-359	585	51	use	use	NOUN
ftr-359	585	52	of	of	ADP
ftr-359	585	53	hybrid	hybrid	ADJ
ftr-359	585	54	entities	entity	NOUN
ftr-359	585	55	and	and	CCONJ
ftr-359	585	56	hybrid	hybrid	NOUN
ftr-359	585	57	instruments	instrument	NOUN
ftr-359	585	58	as	as	ADP
ftr-359	585	59	“	"	PUNCT
ftr-359	585	60	basic	basic	ADJ
ftr-359	585	61	business	business	NOUN
ftr-359	585	62	transactions	transaction	NOUN
ftr-359	585	63	that	that	PRON
ftr-359	585	64	under	under	ADP
ftr-359	585	65	longstanding	longstanding	ADJ
ftr-359	585	66	judicial	judicial	ADJ
ftr-359	585	67	and	and	CCONJ
ftr-359	585	68	administrative	administrative	ADJ
ftr-359	585	69	practice	practice	NOUN
ftr-359	585	70	are	be	AUX
ftr-359	585	71	respected	respect	VERB
ftr-359	585	72	.	.	PUNCT
ftr-359	585	73	”107	”107	PUNCT
ftr-359	586	1	thus	thus	ADV
ftr-359	586	2	,	,	PUNCT
ftr-359	586	3	new	new	ADJ
ftr-359	586	4	section	section	NOUN
ftr-359	586	5	7701(o	7701(o	NOUN
ftr-359	586	6	)	)	PUNCT
ftr-359	586	7	may	may	AUX
ftr-359	586	8	address	address	VERB
ftr-359	586	9	double	double	ADJ
ftr-359	586	10	dip	dip	NOUN
ftr-359	586	11	transactions	transaction	NOUN
ftr-359	586	12	like	like	ADP
ftr-359	586	13	those	those	PRON
ftr-359	586	14	presented	present	VERB
ftr-359	586	15	in	in	ADP
ftr-359	586	16	the	the	DET
ftr-359	586	17	compaq	compaq	NOUN
ftr-359	586	18	case	case	NOUN
ftr-359	586	19	,	,	PUNCT
ftr-359	586	20	but	but	CCONJ
ftr-359	586	21	it	it	PRON
ftr-359	586	22	is	be	AUX
ftr-359	586	23	unlikely	unlikely	ADJ
ftr-359	586	24	to	to	PART
ftr-359	586	25	address	address	VERB
ftr-359	586	26	double	double	ADJ
ftr-359	586	27	dip	dip	NOUN
ftr-359	586	28	planning	planning	NOUN
ftr-359	586	29	benefits	benefit	NOUN
ftr-359	586	30	generated	generate	VERB
ftr-359	586	31	through	through	ADP
ftr-359	586	32	the	the	DET
ftr-359	586	33	use	use	NOUN
ftr-359	586	34	of	of	ADP
ftr-359	586	35	hybrid	hybrid	ADJ
ftr-359	586	36	entities	entity	NOUN
ftr-359	586	37	(	(	PUNCT
ftr-359	586	38	as	as	ADP
ftr-359	586	39	in	in	ADP
ftr-359	586	40	guardian	guardian	ADJ
ftr-359	586	41	industries	industry	NOUN
ftr-359	586	42	)	)	PUNCT
ftr-359	586	43	or	or	CCONJ
ftr-359	586	44	hybrid	hybrid	NOUN
ftr-359	586	45	instruments	instrument	NOUN
ftr-359	586	46	.	.	PUNCT
ftr-359	587	1	e.	e.	PROPN
ftr-359	587	2	the	the	DET
ftr-359	587	3	limited	limited	PROPN
ftr-359	587	4	,	,	PUNCT
ftr-359	587	5	inc	inc	PROPN
ftr-359	587	6	.	.	PROPN
ftr-359	588	1	v.	v.	ADP
ftr-359	588	2	commissioner108	commissioner108	PROPN
ftr-359	588	3	the	the	DET
ftr-359	588	4	facts	fact	NOUN
ftr-359	588	5	in	in	ADP
ftr-359	588	6	the	the	DET
ftr-359	588	7	limited	limited	ADJ
ftr-359	588	8	provide	provide	VERB
ftr-359	588	9	an	an	DET
ftr-359	588	10	interesting	interesting	ADJ
ftr-359	588	11	case	case	NOUN
ftr-359	588	12	to	to	PART
ftr-359	588	13	consider	consider	VERB
ftr-359	588	14	the	the	DET
ftr-359	588	15	potential	potential	ADJ
ftr-359	588	16	impact	impact	NOUN
ftr-359	588	17	of	of	ADP
ftr-359	588	18	new	new	ADJ
ftr-359	588	19	section	section	NOUN
ftr-359	588	20	7701(o	7701(o	NUM
ftr-359	588	21	)	)	PUNCT
ftr-359	588	22	on	on	ADP
ftr-359	588	23	tax	tax	NOUN
ftr-359	588	24	planning	planning	NOUN
ftr-359	588	25	strategies	strategy	NOUN
ftr-359	588	26	that	that	PRON
ftr-359	588	27	104	104	X
ftr-359	588	28	.	.	PUNCT
ftr-359	589	1	see	see	VERB
ftr-359	589	2	joint	joint	ADJ
ftr-359	589	3	comm	comm	NOUN
ftr-359	589	4	.	.	PUNCT
ftr-359	590	1	technical	technical	ADJ
ftr-359	590	2	explanation	explanation	PROPN
ftr-359	590	3	,	,	PUNCT
ftr-359	590	4	supra	supra	PROPN
ftr-359	590	5	note	note	NOUN
ftr-359	590	6	3	3	NUM
ftr-359	590	7	,	,	PUNCT
ftr-359	590	8	at	at	ADP
ftr-359	590	9	152–53	152–53	PROPN
ftr-359	590	10	.	.	PUNCT
ftr-359	591	1	105	105	NUM
ftr-359	591	2	.	.	PUNCT
ftr-359	592	1	i	i	PRON
ftr-359	592	2	d.	d.	PROPN
ftr-359	592	3	at	at	ADP
ftr-359	592	4	152	152	NUM
ftr-359	592	5	.	.	PUNCT
ftr-359	592	6	106	106	NUM
ftr-359	592	7	.	.	PUNCT
ftr-359	593	1	news	news	NOUN
ftr-359	593	2	release	release	NOUN
ftr-359	593	3	ir-2008	ir-2008	NOUN
ftr-359	593	4	-	-	PUNCT
ftr-359	593	5	137	137	NUM
ftr-359	593	6	(	(	PUNCT
ftr-359	593	7	dec	dec	PROPN
ftr-359	593	8	.	.	PROPN
ftr-359	593	9	8	8	NUM
ftr-359	593	10	,	,	PUNCT
ftr-359	593	11	2008	2008	NUM
ftr-359	593	12	)	)	PUNCT
ftr-359	593	13	.	.	PUNCT
ftr-359	594	1	107	107	NUM
ftr-359	594	2	.	.	PUNCT
ftr-359	595	1	see	see	VERB
ftr-359	595	2	joint	joint	ADJ
ftr-359	595	3	comm	comm	NOUN
ftr-359	595	4	.	.	PUNCT
ftr-359	596	1	technical	technical	ADJ
ftr-359	596	2	explanation	explanation	PROPN
ftr-359	596	3	,	,	PUNCT
ftr-359	596	4	supra	supra	PROPN
ftr-359	596	5	note	note	NOUN
ftr-359	596	6	3	3	NUM
ftr-359	596	7	,	,	PUNCT
ftr-359	596	8	at	at	ADP
ftr-359	596	9	152	152	NUM
ftr-359	596	10	-	-	SYM
ftr-359	596	11	153	153	NUM
ftr-359	596	12	.	.	PUNCT
ftr-359	596	13	108	108	NUM
ftr-359	596	14	.	.	PUNCT
ftr-359	597	1	the	the	DET
ftr-359	597	2	limited	limited	PROPN
ftr-359	597	3	,	,	PUNCT
ftr-359	597	4	inc	inc	PROPN
ftr-359	597	5	.	.	PROPN
ftr-359	598	1	v.	v.	PROPN
ftr-359	598	2	commissioner	commissioner	NOUN
ftr-359	598	3	,	,	PUNCT
ftr-359	598	4	286	286	NUM
ftr-359	598	5	f.3d	f.3d	NUM
ftr-359	598	6	324	324	NUM
ftr-359	598	7	(	(	PUNCT
ftr-359	598	8	6th	6th	ADJ
ftr-359	598	9	cir	cir	NOUN
ftr-359	598	10	.	.	PUNCT
ftr-359	598	11	2002	2002	NUM
ftr-359	598	12	)	)	PUNCT
ftr-359	598	13	.	.	PUNCT
ftr-359	599	1	442	442	NUM
ftr-359	599	2	florida	florida	PROPN
ftr-359	599	3	tax	tax	NOUN
ftr-359	599	4	review	review	NOUN
ftr-359	599	5	[	[	X
ftr-359	599	6	vol	vol	NOUN
ftr-359	599	7	.	.	PUNCT
ftr-359	600	1	10:6	10:6	NUM
ftr-359	600	2	attempt	attempt	VERB
ftr-359	600	3	to	to	PART
ftr-359	600	4	repatriate	repatriate	VERB
ftr-359	600	5	untaxed	untaxed	ADJ
ftr-359	600	6	foreign	foreign	ADJ
ftr-359	600	7	earnings	earning	NOUN
ftr-359	600	8	in	in	ADP
ftr-359	600	9	a	a	DET
ftr-359	600	10	manner	manner	NOUN
ftr-359	600	11	that	that	PRON
ftr-359	600	12	circumvents	circumvent	VERB
ftr-359	600	13	section	section	NOUN
ftr-359	600	14	956	956	NUM
ftr-359	600	15	.	.	NOUN
ftr-359	600	16	1	1	NUM
ftr-359	600	17	.	.	PUNCT
ftr-359	601	1	the	the	DET
ftr-359	601	2	historical	historical	ADJ
ftr-359	601	3	basis	basis	NOUN
ftr-359	601	4	for	for	ADP
ftr-359	601	5	the	the	DET
ftr-359	601	6	opinion	opinion	NOUN
ftr-359	601	7	the	the	DET
ftr-359	601	8	taxpayer	taxpayer	NOUN
ftr-359	601	9	in	in	ADP
ftr-359	601	10	the	the	DET
ftr-359	601	11	limited	limited	ADJ
ftr-359	601	12	sold	sell	VERB
ftr-359	601	13	its	its	PRON
ftr-359	601	14	merchandise	merchandise	NOUN
ftr-359	601	15	in	in	ADP
ftr-359	601	16	its	its	PRON
ftr-359	601	17	own	own	ADJ
ftr-359	601	18	retail	retail	ADJ
ftr-359	601	19	stores	store	NOUN
ftr-359	601	20	and	and	CCONJ
ftr-359	601	21	by	by	ADP
ftr-359	601	22	catalog	catalog	NOUN
ftr-359	601	23	.	.	PUNCT
ftr-359	602	1	the	the	DET
ftr-359	602	2	taxpayer	taxpayer	NOUN
ftr-359	602	3	accepted	accept	VERB
ftr-359	602	4	payment	payment	NOUN
ftr-359	602	5	for	for	ADP
ftr-359	602	6	its	its	PRON
ftr-359	602	7	merchandise	merchandise	NOUN
ftr-359	602	8	by	by	ADP
ftr-359	602	9	either	either	DET
ftr-359	602	10	cash	cash	NOUN
ftr-359	602	11	,	,	PUNCT
ftr-359	602	12	check	check	NOUN
ftr-359	602	13	,	,	PUNCT
ftr-359	602	14	or	or	CCONJ
ftr-359	602	15	credit	credit	NOUN
ftr-359	602	16	card	card	NOUN
ftr-359	602	17	.	.	PUNCT
ftr-359	603	1	with	with	ADP
ftr-359	603	2	respect	respect	NOUN
ftr-359	603	3	to	to	ADP
ftr-359	603	4	credit	credit	NOUN
ftr-359	603	5	card	card	NOUN
ftr-359	603	6	transactions	transaction	NOUN
ftr-359	603	7	,	,	PUNCT
ftr-359	603	8	the	the	DET
ftr-359	603	9	taxpayer	taxpayer	NOUN
ftr-359	603	10	accepted	accept	VERB
ftr-359	603	11	its	its	PRON
ftr-359	603	12	own	own	ADJ
ftr-359	603	13	private	private	ADJ
ftr-359	603	14	-	-	PUNCT
ftr-359	603	15	label	label	NOUN
ftr-359	603	16	credit	credit	NOUN
ftr-359	603	17	card	card	NOUN
ftr-359	603	18	and	and	CCONJ
ftr-359	603	19	also	also	ADV
ftr-359	603	20	accepted	accept	VERB
ftr-359	603	21	credit	credit	NOUN
ftr-359	603	22	cards	card	NOUN
ftr-359	603	23	issued	issue	VERB
ftr-359	603	24	by	by	ADP
ftr-359	603	25	a	a	DET
ftr-359	603	26	third	third	ADJ
ftr-359	603	27	-	-	PUNCT
ftr-359	603	28	party	party	NOUN
ftr-359	603	29	bank	bank	NOUN
ftr-359	603	30	or	or	CCONJ
ftr-359	603	31	other	other	ADJ
ftr-359	603	32	financial	financial	ADJ
ftr-359	603	33	institution	institution	NOUN
ftr-359	603	34	.	.	PUNCT
ftr-359	604	1	on	on	ADP
ftr-359	604	2	march	march	PROPN
ftr-359	604	3	15	15	NUM
ftr-359	604	4	,	,	PUNCT
ftr-359	604	5	1989	1989	NUM
ftr-359	604	6	,	,	PUNCT
ftr-359	604	7	the	the	DET
ftr-359	604	8	taxpayer	taxpayer	NOUN
ftr-359	604	9	formed	form	VERB
ftr-359	604	10	a	a	DET
ftr-359	604	11	wholly	wholly	ADV
ftr-359	604	12	-	-	PUNCT
ftr-359	604	13	owned	own	VERB
ftr-359	604	14	subsidiary	subsidiary	NOUN
ftr-359	604	15	,	,	PUNCT
ftr-359	604	16	world	world	NOUN
ftr-359	604	17	financial	financial	ADJ
ftr-359	604	18	network	network	PROPN
ftr-359	604	19	national	national	PROPN
ftr-359	604	20	bank	bank	PROPN
ftr-359	604	21	(	(	PUNCT
ftr-359	604	22	“	"	PUNCT
ftr-359	604	23	wfnnb	wfnnb	ADJ
ftr-359	604	24	”	"	PUNCT
ftr-359	604	25	)	)	PUNCT
ftr-359	604	26	,	,	PUNCT
ftr-359	604	27	and	and	CCONJ
ftr-359	604	28	organized	organize	VERB
ftr-359	604	29	this	this	DET
ftr-359	604	30	subsidiary	subsidiary	NOUN
ftr-359	604	31	under	under	ADP
ftr-359	604	32	the	the	DET
ftr-359	604	33	national	national	PROPN
ftr-359	604	34	bank	bank	PROPN
ftr-359	604	35	act.109	act.109	ADJ
ftr-359	604	36	on	on	ADP
ftr-359	604	37	may	may	PROPN
ftr-359	604	38	1	1	NUM
ftr-359	604	39	,	,	PUNCT
ftr-359	604	40	1989	1989	NUM
ftr-359	604	41	,	,	PUNCT
ftr-359	604	42	the	the	DET
ftr-359	604	43	comptroller	comptroller	NOUN
ftr-359	604	44	of	of	ADP
ftr-359	604	45	the	the	DET
ftr-359	604	46	currency	currency	NOUN
ftr-359	604	47	issued	issue	VERB
ftr-359	604	48	a	a	DET
ftr-359	604	49	charter	charter	NOUN
ftr-359	604	50	certificate	certificate	NOUN
ftr-359	604	51	to	to	PART
ftr-359	604	52	wfnnb	wfnnb	VERB
ftr-359	604	53	authorizing	authorize	VERB
ftr-359	604	54	it	it	PRON
ftr-359	604	55	to	to	PART
ftr-359	604	56	commence	commence	VERB
ftr-359	604	57	the	the	DET
ftr-359	604	58	business	business	NOUN
ftr-359	604	59	of	of	ADP
ftr-359	604	60	banking	banking	NOUN
ftr-359	604	61	as	as	ADP
ftr-359	604	62	a	a	DET
ftr-359	604	63	national	national	ADJ
ftr-359	604	64	banking	banking	NOUN
ftr-359	604	65	association	association	PROPN
ftr-359	604	66	.	.	PUNCT
ftr-359	605	1	the	the	DET
ftr-359	605	2	business	business	NOUN
ftr-359	605	3	of	of	ADP
ftr-359	605	4	wfnnb	wfnnb	PROPN
ftr-359	605	5	was	be	AUX
ftr-359	605	6	to	to	PART
ftr-359	605	7	provide	provide	VERB
ftr-359	605	8	private	private	ADJ
ftr-359	605	9	-	-	PUNCT
ftr-359	605	10	label	label	NOUN
ftr-359	605	11	credit	credit	NOUN
ftr-359	605	12	cards	card	NOUN
ftr-359	605	13	to	to	ADP
ftr-359	605	14	the	the	DET
ftr-359	605	15	taxpayer	taxpayer	NOUN
ftr-359	605	16	’s	’s	PART
ftr-359	605	17	retail	retail	ADJ
ftr-359	605	18	customers	customer	NOUN
ftr-359	605	19	.	.	PUNCT
ftr-359	606	1	the	the	DET
ftr-359	606	2	taxpayer	taxpayer	NOUN
ftr-359	606	3	also	also	ADV
ftr-359	606	4	conducted	conduct	VERB
ftr-359	606	5	extensive	extensive	ADJ
ftr-359	606	6	operations	operation	NOUN
ftr-359	606	7	outside	outside	ADP
ftr-359	606	8	the	the	DET
ftr-359	606	9	united	united	PROPN
ftr-359	606	10	states	states	PROPN
ftr-359	606	11	through	through	ADP
ftr-359	606	12	various	various	ADJ
ftr-359	606	13	controlled	control	VERB
ftr-359	606	14	foreign	foreign	ADJ
ftr-359	606	15	corporations	corporation	NOUN
ftr-359	606	16	.	.	PUNCT
ftr-359	607	1	one	one	NUM
ftr-359	607	2	such	such	ADJ
ftr-359	607	3	controlled	control	VERB
ftr-359	607	4	foreign	foreign	ADJ
ftr-359	607	5	corporation	corporation	NOUN
ftr-359	607	6	was	be	AUX
ftr-359	607	7	mast	mast	NOUN
ftr-359	607	8	industries	industry	NOUN
ftr-359	607	9	(	(	PUNCT
ftr-359	607	10	far	far	PROPN
ftr-359	607	11	east	east	PROPN
ftr-359	607	12	)	)	PUNCT
ftr-359	607	13	ltd	ltd	PROPN
ftr-359	607	14	.	.	PROPN
ftr-359	608	1	(	(	PUNCT
ftr-359	608	2	“	"	PUNCT
ftr-359	608	3	mfe	mfe	PROPN
ftr-359	608	4	”	"	PUNCT
ftr-359	608	5	)	)	PUNCT
ftr-359	608	6	.	.	PUNCT
ftr-359	609	1	mfe	mfe	PROPN
ftr-359	609	2	was	be	AUX
ftr-359	609	3	a	a	DET
ftr-359	609	4	contract	contract	NOUN
ftr-359	609	5	manufacturer	manufacturer	NOUN
ftr-359	609	6	for	for	ADP
ftr-359	609	7	the	the	DET
ftr-359	609	8	taxpayer	taxpayer	NOUN
ftr-359	609	9	.	.	PUNCT
ftr-359	610	1	mfe	mfe	PROPN
ftr-359	610	2	declared	declare	VERB
ftr-359	610	3	no	no	DET
ftr-359	610	4	significant	significant	ADJ
ftr-359	610	5	dividends	dividend	NOUN
ftr-359	610	6	from	from	ADP
ftr-359	610	7	the	the	DET
ftr-359	610	8	early	early	ADJ
ftr-359	610	9	1980s	1980	NOUN
ftr-359	610	10	through	through	ADP
ftr-359	610	11	1993	1993	NUM
ftr-359	610	12	,	,	PUNCT
ftr-359	610	13	resulting	result	VERB
ftr-359	610	14	in	in	ADP
ftr-359	610	15	untaxed	untaxed	ADJ
ftr-359	610	16	accumulated	accumulate	VERB
ftr-359	610	17	earnings	earning	NOUN
ftr-359	610	18	and	and	CCONJ
ftr-359	610	19	profits	profit	NOUN
ftr-359	610	20	in	in	ADP
ftr-359	610	21	excess	excess	NOUN
ftr-359	610	22	of	of	ADP
ftr-359	610	23	$	$	SYM
ftr-359	610	24	330	330	NUM
ftr-359	610	25	million	million	NUM
ftr-359	610	26	at	at	ADP
ftr-359	610	27	the	the	DET
ftr-359	610	28	end	end	NOUN
ftr-359	610	29	of	of	ADP
ftr-359	610	30	1993	1993	NUM
ftr-359	610	31	.	.	PUNCT
ftr-359	611	1	on	on	ADP
ftr-359	611	2	january	january	PROPN
ftr-359	611	3	12	12	NUM
ftr-359	611	4	,	,	PUNCT
ftr-359	611	5	1993	1993	NUM
ftr-359	611	6	,	,	PUNCT
ftr-359	611	7	the	the	DET
ftr-359	611	8	directors	director	NOUN
ftr-359	611	9	of	of	ADP
ftr-359	611	10	mfe	mfe	PROPN
ftr-359	611	11	resolved	resolve	VERB
ftr-359	611	12	to	to	PART
ftr-359	611	13	organize	organize	VERB
ftr-359	611	14	and	and	CCONJ
ftr-359	611	15	capitalize	capitalize	VERB
ftr-359	611	16	mfe	mfe	PROPN
ftr-359	611	17	n.v	n.v	PROPN
ftr-359	611	18	.	.	PROPN
ftr-359	611	19	to	to	PART
ftr-359	611	20	engage	engage	VERB
ftr-359	611	21	in	in	ADP
ftr-359	611	22	group	group	NOUN
ftr-359	611	23	financing	financing	NOUN
ftr-359	611	24	activities	activity	NOUN
ftr-359	611	25	and	and	CCONJ
ftr-359	611	26	to	to	PART
ftr-359	611	27	provide	provide	VERB
ftr-359	611	28	a	a	DET
ftr-359	611	29	means	means	NOUN
ftr-359	611	30	of	of	ADP
ftr-359	611	31	investing	invest	VERB
ftr-359	611	32	and	and	CCONJ
ftr-359	611	33	reinvesting	reinveste	VERB
ftr-359	611	34	liquid	liquid	ADJ
ftr-359	611	35	assets	asset	NOUN
ftr-359	611	36	and	and	CCONJ
ftr-359	611	37	funds	fund	NOUN
ftr-359	611	38	.	.	PUNCT
ftr-359	612	1	mfe	mfe	PROPN
ftr-359	612	2	n.v	n.v	PROPN
ftr-359	612	3	.	.	PROPN
ftr-359	612	4	had	have	VERB
ftr-359	612	5	no	no	DET
ftr-359	612	6	employees	employee	NOUN
ftr-359	612	7	.	.	PUNCT
ftr-359	613	1	on	on	ADP
ftr-359	613	2	january	january	PROPN
ftr-359	613	3	28	28	NUM
ftr-359	613	4	,	,	PUNCT
ftr-359	613	5	1993	1993	NUM
ftr-359	613	6	,	,	PUNCT
ftr-359	613	7	mfe	mfe	PROPN
ftr-359	613	8	transferred	transfer	VERB
ftr-359	613	9	$	$	SYM
ftr-359	613	10	175	175	NUM
ftr-359	613	11	million	million	NUM
ftr-359	613	12	to	to	ADP
ftr-359	613	13	mfe	mfe	PROPN
ftr-359	613	14	n.v	n.v	PROPN
ftr-359	613	15	.	.	PROPN
ftr-359	614	1	as	as	ADP
ftr-359	614	2	a	a	DET
ftr-359	614	3	capital	capital	NOUN
ftr-359	614	4	contribution	contribution	NOUN
ftr-359	614	5	.	.	PUNCT
ftr-359	615	1	on	on	ADP
ftr-359	615	2	this	this	DET
ftr-359	615	3	same	same	ADJ
ftr-359	615	4	date	date	NOUN
ftr-359	615	5	,	,	PUNCT
ftr-359	615	6	mfe	mfe	PROPN
ftr-359	615	7	n.v	n.v	PROPN
ftr-359	615	8	.	.	PROPN
ftr-359	615	9	purchased	purchase	VERB
ftr-359	615	10	eight	eight	NUM
ftr-359	615	11	certificates	certificate	NOUN
ftr-359	615	12	of	of	ADP
ftr-359	615	13	deposit	deposit	NOUN
ftr-359	615	14	from	from	ADP
ftr-359	615	15	wfnnb	wfnnb	VERB
ftr-359	615	16	for	for	ADP
ftr-359	615	17	$	$	SYM
ftr-359	615	18	174.9	174.9	NUM
ftr-359	615	19	million	million	NUM
ftr-359	615	20	.	.	PUNCT
ftr-359	616	1	on	on	ADP
ftr-359	616	2	january	january	PROPN
ftr-359	616	3	28	28	NUM
ftr-359	616	4	,	,	PUNCT
ftr-359	616	5	1993	1993	NUM
ftr-359	616	6	,	,	PUNCT
ftr-359	616	7	wfnnb	wfnnb	PROPN
ftr-359	616	8	transferred	transfer	VERB
ftr-359	616	9	the	the	DET
ftr-359	616	10	$	$	SYM
ftr-359	616	11	174.9	174.9	NUM
ftr-359	616	12	million	million	NUM
ftr-359	616	13	to	to	ADP
ftr-359	616	14	another	another	DET
ftr-359	616	15	u.s	u.s	PROPN
ftr-359	616	16	.	.	PROPN
ftr-359	616	17	affiliate	affiliate	NOUN
ftr-359	616	18	in	in	ADP
ftr-359	616	19	order	order	NOUN
ftr-359	616	20	to	to	PART
ftr-359	616	21	reduce	reduce	VERB
ftr-359	616	22	its	its	PRON
ftr-359	616	23	intercompany	intercompany	NOUN
ftr-359	616	24	line	line	NOUN
ftr-359	616	25	of	of	ADP
ftr-359	616	26	credit	credit	NOUN
ftr-359	616	27	that	that	PRON
ftr-359	616	28	had	have	AUX
ftr-359	616	29	been	be	AUX
ftr-359	616	30	extended	extend	VERB
ftr-359	616	31	to	to	ADP
ftr-359	616	32	it	it	PRON
ftr-359	616	33	by	by	ADP
ftr-359	616	34	that	that	DET
ftr-359	616	35	other	other	ADJ
ftr-359	616	36	u.s	u.s	PROPN
ftr-359	616	37	.	.	PROPN
ftr-359	616	38	affiliate	affiliate	NOUN
ftr-359	616	39	.	.	PUNCT
ftr-359	617	1	the	the	DET
ftr-359	617	2	tax	tax	NOUN
ftr-359	617	3	court	court	NOUN
ftr-359	617	4	held	hold	VERB
ftr-359	617	5	that	that	SCONJ
ftr-359	617	6	mfe	mfe	PROPN
ftr-359	617	7	n.v	n.v	PROPN
ftr-359	617	8	.	.	PROPN
ftr-359	617	9	’s	’s	PART
ftr-359	617	10	investment	investment	NOUN
ftr-359	617	11	in	in	ADP
ftr-359	617	12	cds	cd	NOUN
ftr-359	617	13	issued	issue	VERB
ftr-359	617	14	by	by	ADP
ftr-359	617	15	wfnnb	wfnnb	PROPN
ftr-359	617	16	represented	represent	VERB
ftr-359	617	17	an	an	DET
ftr-359	617	18	investment	investment	NOUN
ftr-359	617	19	in	in	ADP
ftr-359	617	20	u.s	u.s	PROPN
ftr-359	617	21	.	.	PROPN
ftr-359	617	22	property	property	NOUN
ftr-359	617	23	that	that	PRON
ftr-359	617	24	was	be	AUX
ftr-359	617	25	taxable	taxable	ADJ
ftr-359	617	26	under	under	ADP
ftr-359	617	27	section	section	NOUN
ftr-359	617	28	956	956	NUM
ftr-359	617	29	.	.	PUNCT
ftr-359	618	1	in	in	ADP
ftr-359	618	2	this	this	DET
ftr-359	618	3	regard	regard	NOUN
ftr-359	618	4	,	,	PUNCT
ftr-359	618	5	the	the	DET
ftr-359	618	6	tax	tax	NOUN
ftr-359	618	7	court	court	NOUN
ftr-359	618	8	noted	note	VERB
ftr-359	618	9	that	that	SCONJ
ftr-359	618	10	section	section	NOUN
ftr-359	618	11	956	956	NUM
ftr-359	618	12	was	be	AUX
ftr-359	618	13	enacted	enact	VERB
ftr-359	618	14	to	to	ADP
ftr-359	618	15	tax	tax	NOUN
ftr-359	618	16	as	as	ADP
ftr-359	618	17	dividends	dividend	NOUN
ftr-359	618	18	the	the	DET
ftr-359	618	19	repatriated	repatriated	ADJ
ftr-359	618	20	earnings	earning	NOUN
ftr-359	618	21	of	of	ADP
ftr-359	618	22	controlled	control	VERB
ftr-359	618	23	foreign	foreign	ADJ
ftr-359	618	24	corporations.110	corporations.110	NOUN
ftr-359	618	25	an	an	DET
ftr-359	618	26	exception	exception	NOUN
ftr-359	618	27	to	to	ADP
ftr-359	618	28	section	section	NOUN
ftr-359	618	29	956	956	NUM
ftr-359	618	30	was	be	AUX
ftr-359	618	31	made	make	VERB
ftr-359	618	32	for	for	ADP
ftr-359	618	33	deposits	deposit	NOUN
ftr-359	618	34	with	with	ADP
ftr-359	618	35	persons	person	NOUN
ftr-359	618	36	carrying	carry	VERB
ftr-359	618	37	on	on	ADP
ftr-359	618	38	the	the	DET
ftr-359	618	39	banking	banking	NOUN
ftr-359	618	40	business	business	NOUN
ftr-359	618	41	.	.	PUNCT
ftr-359	619	1	however	however	ADV
ftr-359	619	2	,	,	PUNCT
ftr-359	619	3	given	give	VERB
ftr-359	619	4	the	the	DET
ftr-359	619	5	limited	limited	ADJ
ftr-359	619	6	purpose	purpose	NOUN
ftr-359	619	7	of	of	ADP
ftr-359	619	8	wfnnb	wfnnb	NOUN
ftr-359	619	9	(	(	PUNCT
ftr-359	619	10	to	to	PART
ftr-359	619	11	issue	issue	VERB
ftr-359	619	12	credit	credit	NOUN
ftr-359	619	13	cards	card	NOUN
ftr-359	619	14	to	to	ADP
ftr-359	619	15	customers	customer	NOUN
ftr-359	619	16	)	)	PUNCT
ftr-359	619	17	and	and	CCONJ
ftr-359	619	18	given	give	VERB
ftr-359	619	19	that	that	SCONJ
ftr-359	619	20	the	the	DET
ftr-359	619	21	109	109	NUM
ftr-359	619	22	.	.	PUNCT
ftr-359	619	23	see	see	VERB
ftr-359	619	24	12	12	NUM
ftr-359	619	25	u.s.c	u.s.c	ADJ
ftr-359	619	26	.	.	PUNCT
ftr-359	620	1	§	§	PROPN
ftr-359	620	2	24	24	NUM
ftr-359	620	3	(	(	PUNCT
ftr-359	620	4	1994	1994	NUM
ftr-359	620	5	)	)	PUNCT
ftr-359	620	6	.	.	PUNCT
ftr-359	621	1	110	110	NUM
ftr-359	621	2	.	.	PUNCT
ftr-359	622	1	the	the	DET
ftr-359	622	2	limited	limited	PROPN
ftr-359	622	3	,	,	PUNCT
ftr-359	622	4	inc	inc	PROPN
ftr-359	622	5	.	.	PROPN
ftr-359	623	1	v.	v.	PROPN
ftr-359	623	2	commissioner	commissioner	PROPN
ftr-359	623	3	,	,	PUNCT
ftr-359	623	4	113	113	NUM
ftr-359	623	5	t.c	t.c	PROPN
ftr-359	623	6	.	.	PROPN
ftr-359	623	7	169	169	NUM
ftr-359	623	8	,	,	PUNCT
ftr-359	623	9	183	183	NUM
ftr-359	623	10	-	-	SYM
ftr-359	623	11	85	85	NUM
ftr-359	623	12	(	(	PUNCT
ftr-359	623	13	1999	1999	NUM
ftr-359	623	14	)	)	PUNCT
ftr-359	623	15	,	,	PUNCT
ftr-359	623	16	rev’d	rev’d	NOUN
ftr-359	623	17	,	,	PUNCT
ftr-359	623	18	286	286	NUM
ftr-359	623	19	f.3d	f.3d	NUM
ftr-359	623	20	324	324	NUM
ftr-359	623	21	(	(	PUNCT
ftr-359	623	22	6th	6th	ADJ
ftr-359	623	23	cir	cir	NOUN
ftr-359	623	24	.	.	PUNCT
ftr-359	623	25	2002	2002	NUM
ftr-359	623	26	)	)	PUNCT
ftr-359	623	27	.	.	PUNCT
ftr-359	624	1	2010	2010	NUM
ftr-359	624	2	]	]	X
ftr-359	624	3	economic	economic	ADJ
ftr-359	624	4	substance	substance	NOUN
ftr-359	624	5	doctrine	doctrine	NOUN
ftr-359	624	6	443	443	NUM
ftr-359	624	7	purchase	purchase	NOUN
ftr-359	624	8	of	of	ADP
ftr-359	624	9	the	the	DET
ftr-359	624	10	cds	cd	NOUN
ftr-359	624	11	by	by	ADP
ftr-359	624	12	mfe	mfe	PROPN
ftr-359	624	13	n.v	n.v	PROPN
ftr-359	624	14	.	.	PROPN
ftr-359	624	15	made	make	VERB
ftr-359	624	16	the	the	DET
ftr-359	624	17	untaxed	untaxed	ADJ
ftr-359	624	18	earnings	earning	NOUN
ftr-359	624	19	of	of	ADP
ftr-359	624	20	mfe	mfe	PROPN
ftr-359	624	21	available	available	ADJ
ftr-359	624	22	for	for	ADP
ftr-359	624	23	use	use	NOUN
ftr-359	624	24	by	by	ADP
ftr-359	624	25	its	its	PRON
ftr-359	624	26	only	only	ADJ
ftr-359	624	27	u.s	u.s	PROPN
ftr-359	624	28	.	.	PROPN
ftr-359	624	29	shareholder	shareholder	PROPN
ftr-359	624	30	,	,	PUNCT
ftr-359	624	31	the	the	DET
ftr-359	624	32	tax	tax	NOUN
ftr-359	624	33	court	court	NOUN
ftr-359	624	34	found	find	VERB
ftr-359	624	35	that	that	SCONJ
ftr-359	624	36	the	the	DET
ftr-359	624	37	repatriation	repatriation	NOUN
ftr-359	624	38	that	that	PRON
ftr-359	624	39	occurred	occur	VERB
ftr-359	624	40	in	in	ADP
ftr-359	624	41	this	this	DET
ftr-359	624	42	particular	particular	ADJ
ftr-359	624	43	case	case	NOUN
ftr-359	624	44	was	be	AUX
ftr-359	624	45	the	the	DET
ftr-359	624	46	type	type	NOUN
ftr-359	624	47	of	of	ADP
ftr-359	624	48	repatriation	repatriation	NOUN
ftr-359	624	49	transaction	transaction	NOUN
ftr-359	624	50	that	that	PRON
ftr-359	624	51	section	section	NOUN
ftr-359	624	52	956	956	NUM
ftr-359	624	53	intended	intend	VERB
ftr-359	624	54	to	to	PART
ftr-359	624	55	subject	subject	VERB
ftr-359	624	56	to	to	ADP
ftr-359	624	57	immediate	immediate	ADJ
ftr-359	624	58	taxation.111	taxation.111	NOUN
ftr-359	624	59	in	in	ADP
ftr-359	624	60	so	so	ADV
ftr-359	624	61	holding	holding	NOUN
ftr-359	624	62	,	,	PUNCT
ftr-359	624	63	the	the	DET
ftr-359	624	64	tax	tax	NOUN
ftr-359	624	65	court	court	NOUN
ftr-359	624	66	believed	believe	VERB
ftr-359	624	67	that	that	SCONJ
ftr-359	624	68	mfe	mfe	PROPN
ftr-359	624	69	n.v	n.v	PROPN
ftr-359	624	70	.	.	PROPN
ftr-359	624	71	’s	’s	PART
ftr-359	624	72	investments	investment	NOUN
ftr-359	624	73	in	in	ADP
ftr-359	624	74	cds	cd	NOUN
ftr-359	624	75	were	be	AUX
ftr-359	624	76	not	not	PART
ftr-359	624	77	the	the	DET
ftr-359	624	78	type	type	NOUN
ftr-359	624	79	of	of	ADP
ftr-359	624	80	“	"	PUNCT
ftr-359	624	81	deposits	deposit	NOUN
ftr-359	624	82	with	with	ADP
ftr-359	624	83	persons	person	NOUN
ftr-359	624	84	carrying	carry	VERB
ftr-359	624	85	on	on	ADP
ftr-359	624	86	the	the	DET
ftr-359	624	87	banking	banking	NOUN
ftr-359	624	88	business	business	NOUN
ftr-359	624	89	”	"	PUNCT
ftr-359	624	90	that	that	PRON
ftr-359	624	91	congress	congress	PROPN
ftr-359	624	92	intended	intend	VERB
ftr-359	624	93	to	to	PART
ftr-359	624	94	carve	carve	VERB
ftr-359	624	95	-	-	PUNCT
ftr-359	624	96	out	out	NOUN
ftr-359	624	97	from	from	ADP
ftr-359	624	98	the	the	DET
ftr-359	624	99	scope	scope	NOUN
ftr-359	624	100	of	of	ADP
ftr-359	624	101	section	section	NOUN
ftr-359	624	102	956	956	NUM
ftr-359	624	103	when	when	SCONJ
ftr-359	624	104	it	it	PRON
ftr-359	624	105	crafted	craft	VERB
ftr-359	624	106	an	an	DET
ftr-359	624	107	exception	exception	NOUN
ftr-359	624	108	in	in	ADP
ftr-359	624	109	section	section	NOUN
ftr-359	624	110	956(b)(2)(a	956(b)(2)(a	NUM
ftr-359	624	111	)	)	PUNCT
ftr-359	624	112	for	for	ADP
ftr-359	624	113	certain	certain	ADJ
ftr-359	624	114	banking	banking	NOUN
ftr-359	624	115	deposits.112	deposits.112	NOUN
ftr-359	624	116	the	the	DET
ftr-359	624	117	sixth	sixth	ADJ
ftr-359	624	118	circuit	circuit	NOUN
ftr-359	624	119	reversed	reverse	VERB
ftr-359	624	120	the	the	DET
ftr-359	624	121	decision	decision	NOUN
ftr-359	624	122	of	of	ADP
ftr-359	624	123	the	the	DET
ftr-359	624	124	tax	tax	NOUN
ftr-359	624	125	court	court	NOUN
ftr-359	624	126	,	,	PUNCT
ftr-359	624	127	and	and	CCONJ
ftr-359	624	128	in	in	ADP
ftr-359	624	129	its	its	PRON
ftr-359	624	130	opinion	opinion	NOUN
ftr-359	624	131	the	the	DET
ftr-359	624	132	sixth	sixth	ADJ
ftr-359	624	133	circuit	circuit	NOUN
ftr-359	624	134	criticized	criticize	VERB
ftr-359	624	135	the	the	DET
ftr-359	624	136	tax	tax	NOUN
ftr-359	624	137	court	court	NOUN
ftr-359	624	138	for	for	ADP
ftr-359	624	139	not	not	PART
ftr-359	624	140	resolving	resolve	VERB
ftr-359	624	141	the	the	DET
ftr-359	624	142	case	case	NOUN
ftr-359	624	143	through	through	ADP
ftr-359	624	144	an	an	DET
ftr-359	624	145	ordinary	ordinary	ADJ
ftr-359	624	146	and	and	CCONJ
ftr-359	624	147	natural	natural	ADJ
ftr-359	624	148	reading	reading	NOUN
ftr-359	624	149	of	of	ADP
ftr-359	624	150	section	section	NOUN
ftr-359	624	151	956(c)(2)(a	956(c)(2)(a	PROPN
ftr-359	624	152	)	)	PUNCT
ftr-359	624	153	but	but	CCONJ
ftr-359	624	154	instead	instead	ADV
ftr-359	624	155	“	"	PUNCT
ftr-359	624	156	raced	race	VERB
ftr-359	624	157	to	to	ADP
ftr-359	624	158	the	the	DET
ftr-359	624	159	legislative	legislative	ADJ
ftr-359	624	160	history	history	NOUN
ftr-359	624	161	of	of	ADP
ftr-359	624	162	[	[	X
ftr-359	624	163	section	section	NOUN
ftr-359	624	164	]	]	PUNCT
ftr-359	624	165	956.”113	956.”113	NUM
ftr-359	624	166	the	the	DET
ftr-359	624	167	sixth	sixth	ADJ
ftr-359	624	168	circuit	circuit	NOUN
ftr-359	624	169	argued	argue	VERB
ftr-359	624	170	that	that	SCONJ
ftr-359	624	171	congress	congress	PROPN
ftr-359	624	172	could	could	AUX
ftr-359	624	173	have	have	AUX
ftr-359	624	174	easily	easily	ADV
ftr-359	624	175	written	write	VERB
ftr-359	624	176	the	the	DET
ftr-359	624	177	banking	banking	NOUN
ftr-359	624	178	exception	exception	NOUN
ftr-359	624	179	in	in	ADP
ftr-359	624	180	section	section	NOUN
ftr-359	624	181	956(b)(2)(a	956(b)(2)(a	NUM
ftr-359	624	182	)	)	PUNCT
ftr-359	624	183	to	to	PART
ftr-359	624	184	have	have	AUX
ftr-359	624	185	read	read	VERB
ftr-359	624	186	in	in	ADP
ftr-359	624	187	a	a	DET
ftr-359	624	188	different	different	ADJ
ftr-359	624	189	or	or	CCONJ
ftr-359	624	190	more	more	ADV
ftr-359	624	191	narrow	narrow	ADJ
ftr-359	624	192	manner	manner	NOUN
ftr-359	624	193	if	if	SCONJ
ftr-359	624	194	it	it	PRON
ftr-359	624	195	had	have	AUX
ftr-359	624	196	so	so	ADV
ftr-359	624	197	desired	desire	VERB
ftr-359	624	198	,	,	PUNCT
ftr-359	624	199	but	but	CCONJ
ftr-359	624	200	it	it	PRON
ftr-359	624	201	did	do	AUX
ftr-359	624	202	not	not	PART
ftr-359	624	203	do	do	VERB
ftr-359	624	204	so	so	ADV
ftr-359	624	205	.	.	PUNCT
ftr-359	625	1	the	the	DET
ftr-359	625	2	sixth	sixth	ADJ
ftr-359	625	3	circuit	circuit	NOUN
ftr-359	625	4	then	then	ADV
ftr-359	625	5	stated	state	VERB
ftr-359	625	6	that	that	SCONJ
ftr-359	625	7	regardless	regardless	ADV
ftr-359	625	8	of	of	ADP
ftr-359	625	9	the	the	DET
ftr-359	625	10	reasons	reason	NOUN
ftr-359	625	11	that	that	PRON
ftr-359	625	12	may	may	AUX
ftr-359	625	13	or	or	CCONJ
ftr-359	625	14	may	may	AUX
ftr-359	625	15	not	not	PART
ftr-359	625	16	have	have	AUX
ftr-359	625	17	been	be	AUX
ftr-359	625	18	motivating	motivate	VERB
ftr-359	625	19	congress	congress	PROPN
ftr-359	625	20	when	when	SCONJ
ftr-359	625	21	it	it	PRON
ftr-359	625	22	crafted	craft	VERB
ftr-359	625	23	the	the	DET
ftr-359	625	24	banking	banking	NOUN
ftr-359	625	25	exception	exception	NOUN
ftr-359	625	26	set	set	VERB
ftr-359	625	27	forth	forth	ADP
ftr-359	625	28	in	in	ADP
ftr-359	625	29	section	section	NOUN
ftr-359	625	30	956(b)(2)(a	956(b)(2)(a	NUM
ftr-359	625	31	)	)	PUNCT
ftr-359	625	32	,	,	PUNCT
ftr-359	625	33	the	the	DET
ftr-359	625	34	plain	plain	ADJ
ftr-359	625	35	language	language	NOUN
ftr-359	625	36	of	of	ADP
ftr-359	625	37	the	the	DET
ftr-359	625	38	banking	banking	NOUN
ftr-359	625	39	exception	exception	NOUN
ftr-359	625	40	contained	contain	VERB
ftr-359	625	41	in	in	ADP
ftr-359	625	42	section	section	NOUN
ftr-359	625	43	956(b)(2)(a	956(b)(2)(a	NUM
ftr-359	625	44	)	)	PUNCT
ftr-359	625	45	provides	provide	VERB
ftr-359	625	46	for	for	ADP
ftr-359	625	47	no	no	DET
ftr-359	625	48	related	relate	VERB
ftr-359	625	49	-	-	PUNCT
ftr-359	625	50	party	party	NOUN
ftr-359	625	51	prohibition	prohibition	NOUN
ftr-359	625	52	,	,	PUNCT
ftr-359	625	53	and	and	CCONJ
ftr-359	625	54	thus	thus	ADV
ftr-359	625	55	there	there	PRON
ftr-359	625	56	is	be	VERB
ftr-359	625	57	no	no	DET
ftr-359	625	58	need	need	NOUN
ftr-359	625	59	to	to	PART
ftr-359	625	60	examine	examine	VERB
ftr-359	625	61	the	the	DET
ftr-359	625	62	legislative	legislative	ADJ
ftr-359	625	63	history	history	NOUN
ftr-359	625	64	to	to	PART
ftr-359	625	65	decide	decide	VERB
ftr-359	625	66	whether	whether	SCONJ
ftr-359	625	67	one	one	PRON
ftr-359	625	68	should	should	AUX
ftr-359	625	69	exist	exist	VERB
ftr-359	625	70	.	.	PUNCT
ftr-359	626	1	2	2	X
ftr-359	626	2	.	.	X
ftr-359	626	3	how	how	SCONJ
ftr-359	626	4	new	new	ADJ
ftr-359	626	5	section	section	NOUN
ftr-359	626	6	7701(o	7701(o	NOUN
ftr-359	626	7	)	)	PUNCT
ftr-359	626	8	would	would	AUX
ftr-359	626	9	change	change	VERB
ftr-359	626	10	things	thing	NOUN
ftr-359	626	11	the	the	DET
ftr-359	626	12	decision	decision	NOUN
ftr-359	626	13	in	in	ADP
ftr-359	626	14	the	the	DET
ftr-359	626	15	limited	limited	ADJ
ftr-359	626	16	presents	present	NOUN
ftr-359	626	17	an	an	DET
ftr-359	626	18	interesting	interesting	ADJ
ftr-359	626	19	case	case	NOUN
ftr-359	626	20	where	where	SCONJ
ftr-359	626	21	the	the	DET
ftr-359	626	22	taxpayer	taxpayer	NOUN
ftr-359	626	23	complied	comply	VERB
ftr-359	626	24	with	with	ADP
ftr-359	626	25	every	every	DET
ftr-359	626	26	stated	state	VERB
ftr-359	626	27	requirement	requirement	NOUN
ftr-359	626	28	in	in	ADP
ftr-359	626	29	the	the	DET
ftr-359	626	30	statutory	statutory	ADJ
ftr-359	626	31	provisions	provision	NOUN
ftr-359	626	32	,	,	PUNCT
ftr-359	626	33	but	but	CCONJ
ftr-359	626	34	arguably	arguably	ADV
ftr-359	626	35	new	new	ADJ
ftr-359	626	36	section	section	NOUN
ftr-359	626	37	7701(o	7701(o	NOUN
ftr-359	626	38	)	)	PUNCT
ftr-359	626	39	would	would	AUX
ftr-359	626	40	not	not	PART
ftr-359	626	41	allow	allow	VERB
ftr-359	626	42	the	the	DET
ftr-359	626	43	taxpayer	taxpayer	NOUN
ftr-359	626	44	to	to	PART
ftr-359	626	45	prevail	prevail	VERB
ftr-359	626	46	.	.	PUNCT
ftr-359	627	1	as	as	SCONJ
ftr-359	627	2	the	the	DET
ftr-359	627	3	tax	tax	NOUN
ftr-359	627	4	court	court	NOUN
ftr-359	627	5	stated	state	VERB
ftr-359	627	6	,	,	PUNCT
ftr-359	627	7	section	section	NOUN
ftr-359	627	8	956	956	NUM
ftr-359	627	9	was	be	AUX
ftr-359	627	10	enacted	enact	VERB
ftr-359	627	11	to	to	PART
ftr-359	627	12	subject	subject	VERB
ftr-359	627	13	undistributed	undistribute	VERB
ftr-359	627	14	foreign	foreign	ADJ
ftr-359	627	15	earnings	earning	NOUN
ftr-359	627	16	of	of	ADP
ftr-359	627	17	a	a	DET
ftr-359	627	18	controlled	control	VERB
ftr-359	627	19	foreign	foreign	ADJ
ftr-359	627	20	corporation	corporation	NOUN
ftr-359	627	21	to	to	PART
ftr-359	627	22	immediate	immediate	ADJ
ftr-359	627	23	taxation	taxation	NOUN
ftr-359	627	24	when	when	SCONJ
ftr-359	627	25	those	those	DET
ftr-359	627	26	earnings	earning	NOUN
ftr-359	627	27	have	have	AUX
ftr-359	627	28	been	be	AUX
ftr-359	627	29	repatriated	repatriate	VERB
ftr-359	627	30	.	.	PUNCT
ftr-359	628	1	the	the	DET
ftr-359	628	2	statutory	statutory	ADJ
ftr-359	628	3	language	language	NOUN
ftr-359	628	4	uses	use	VERB
ftr-359	628	5	a	a	DET
ftr-359	628	6	broad	broad	ADJ
ftr-359	628	7	definition	definition	NOUN
ftr-359	628	8	of	of	ADP
ftr-359	628	9	an	an	DET
ftr-359	628	10	investment	investment	NOUN
ftr-359	628	11	in	in	ADP
ftr-359	628	12	“	"	PUNCT
ftr-359	628	13	united	united	PROPN
ftr-359	628	14	states	states	PROPN
ftr-359	628	15	property	property	NOUN
ftr-359	628	16	,	,	PUNCT
ftr-359	628	17	”	"	PUNCT
ftr-359	628	18	and	and	CCONJ
ftr-359	628	19	the	the	DET
ftr-359	628	20	exceptions	exception	NOUN
ftr-359	628	21	to	to	ADP
ftr-359	628	22	that	that	DET
ftr-359	628	23	definition	definition	NOUN
ftr-359	628	24	were	be	AUX
ftr-359	628	25	ones	one	NOUN
ftr-359	628	26	that	that	PRON
ftr-359	628	27	fundamentally	fundamentally	ADV
ftr-359	628	28	were	be	AUX
ftr-359	628	29	intended	intend	VERB
ftr-359	628	30	to	to	PART
ftr-359	628	31	represent	represent	VERB
ftr-359	628	32	transactions	transaction	NOUN
ftr-359	628	33	that	that	PRON
ftr-359	628	34	were	be	AUX
ftr-359	628	35	not	not	PART
ftr-359	628	36	repatriation	repatriation	NOUN
ftr-359	628	37	transactions	transaction	NOUN
ftr-359	628	38	.	.	PUNCT
ftr-359	629	1	making	make	VERB
ftr-359	629	2	a	a	DET
ftr-359	629	3	deposit	deposit	NOUN
ftr-359	629	4	with	with	ADP
ftr-359	629	5	a	a	DET
ftr-359	629	6	bank	bank	NOUN
ftr-359	629	7	was	be	AUX
ftr-359	629	8	not	not	PART
ftr-359	629	9	viewed	view	VERB
ftr-359	629	10	as	as	ADP
ftr-359	629	11	a	a	DET
ftr-359	629	12	repatriation	repatriation	NOUN
ftr-359	629	13	transaction	transaction	NOUN
ftr-359	629	14	,	,	PUNCT
ftr-359	629	15	but	but	CCONJ
ftr-359	629	16	there	there	PRON
ftr-359	629	17	is	be	VERB
ftr-359	629	18	no	no	DET
ftr-359	629	19	indication	indication	NOUN
ftr-359	629	20	that	that	SCONJ
ftr-359	629	21	congress	congress	PROPN
ftr-359	629	22	intended	intend	VERB
ftr-359	629	23	this	this	DET
ftr-359	629	24	exception	exception	NOUN
ftr-359	629	25	to	to	PART
ftr-359	629	26	section	section	NOUN
ftr-359	629	27	956	956	NUM
ftr-359	629	28	to	to	PART
ftr-359	629	29	swallow	swallow	VERB
ftr-359	629	30	up	up	ADP
ftr-359	629	31	the	the	DET
ftr-359	629	32	general	general	ADJ
ftr-359	629	33	rule	rule	NOUN
ftr-359	629	34	that	that	SCONJ
ftr-359	629	35	a	a	DET
ftr-359	629	36	repatriation	repatriation	NOUN
ftr-359	629	37	of	of	ADP
ftr-359	629	38	foreign	foreign	ADJ
ftr-359	629	39	earnings	earning	NOUN
ftr-359	629	40	in	in	ADP
ftr-359	629	41	the	the	DET
ftr-359	629	42	form	form	NOUN
ftr-359	629	43	of	of	ADP
ftr-359	629	44	a	a	DET
ftr-359	629	45	loan	loan	NOUN
ftr-359	629	46	to	to	ADP
ftr-359	629	47	the	the	DET
ftr-359	629	48	u.s	u.s	PROPN
ftr-359	629	49	.	.	PROPN
ftr-359	629	50	affiliate	affiliate	NOUN
ftr-359	629	51	is	be	AUX
ftr-359	629	52	subject	subject	ADJ
ftr-359	629	53	to	to	ADP
ftr-359	629	54	taxation	taxation	NOUN
ftr-359	629	55	under	under	ADP
ftr-359	629	56	section	section	NOUN
ftr-359	629	57	956	956	NUM
ftr-359	629	58	.	.	PUNCT
ftr-359	630	1	certainly	certainly	ADV
ftr-359	630	2	,	,	PUNCT
ftr-359	630	3	if	if	SCONJ
ftr-359	630	4	the	the	DET
ftr-359	630	5	taxpayer	taxpayer	NOUN
ftr-359	630	6	made	make	VERB
ftr-359	630	7	an	an	DET
ftr-359	630	8	investment	investment	NOUN
ftr-359	630	9	in	in	ADP
ftr-359	630	10	a	a	DET
ftr-359	630	11	bank	bank	NOUN
ftr-359	630	12	account	account	NOUN
ftr-359	630	13	and	and	CCONJ
ftr-359	630	14	that	that	SCONJ
ftr-359	630	15	investment	investment	NOUN
ftr-359	630	16	collateralized	collateralize	VERB
ftr-359	630	17	a	a	DET
ftr-359	630	18	loan	loan	NOUN
ftr-359	630	19	to	to	ADP
ftr-359	630	20	a	a	DET
ftr-359	630	21	u.s	u.s	PROPN
ftr-359	630	22	.	.	PROPN
ftr-359	630	23	affiliate	affiliate	NOUN
ftr-359	630	24	,	,	PUNCT
ftr-359	630	25	then	then	ADV
ftr-359	630	26	that	that	PRON
ftr-359	630	27	would	would	AUX
ftr-359	630	28	represent	represent	VERB
ftr-359	630	29	an	an	DET
ftr-359	630	30	111	111	NUM
ftr-359	630	31	.	.	PUNCT
ftr-359	631	1	i	i	PRON
ftr-359	631	2	d.	d.	PROPN
ftr-359	631	3	at	at	ADP
ftr-359	631	4	189	189	NUM
ftr-359	631	5	-	-	SYM
ftr-359	631	6	91	91	NUM
ftr-359	631	7	.	.	PUNCT
ftr-359	632	1	112	112	NUM
ftr-359	632	2	.	.	PUNCT
ftr-359	633	1	i	i	PRON
ftr-359	633	2	d.	d.	PROPN
ftr-359	633	3	at	at	ADP
ftr-359	633	4	190–91	190–91	NUM
ftr-359	633	5	.	.	PUNCT
ftr-359	633	6	113	113	NUM
ftr-359	633	7	.	.	PUNCT
ftr-359	634	1	the	the	DET
ftr-359	634	2	limited	limited	PROPN
ftr-359	634	3	,	,	PUNCT
ftr-359	634	4	inc	inc	PROPN
ftr-359	634	5	.	.	PROPN
ftr-359	635	1	v.	v.	PROPN
ftr-359	635	2	commissioner	commissioner	NOUN
ftr-359	635	3	,	,	PUNCT
ftr-359	635	4	286	286	NUM
ftr-359	635	5	f.3d	f.3d	NUM
ftr-359	635	6	324	324	NUM
ftr-359	635	7	,	,	PUNCT
ftr-359	635	8	335	335	NUM
ftr-359	635	9	(	(	PUNCT
ftr-359	635	10	6th	6th	ADJ
ftr-359	635	11	cir	cir	NOUN
ftr-359	635	12	.	.	PUNCT
ftr-359	635	13	2002	2002	NUM
ftr-359	635	14	)	)	PUNCT
ftr-359	635	15	.	.	PUNCT
ftr-359	636	1	444	444	NUM
ftr-359	636	2	florida	florida	PROPN
ftr-359	636	3	tax	tax	NOUN
ftr-359	636	4	review	review	NOUN
ftr-359	636	5	[	[	X
ftr-359	636	6	vol	vol	NOUN
ftr-359	636	7	.	.	PUNCT
ftr-359	637	1	10:6	10:6	NUM
ftr-359	637	2	investment	investment	NOUN
ftr-359	637	3	in	in	ADP
ftr-359	637	4	u.s	u.s	PROPN
ftr-359	637	5	.	.	PROPN
ftr-359	637	6	property.114	property.114	PROPN
ftr-359	637	7	the	the	DET
ftr-359	637	8	taxpayer	taxpayer	NOUN
ftr-359	637	9	in	in	ADP
ftr-359	637	10	the	the	DET
ftr-359	637	11	limited	limit	VERB
ftr-359	637	12	created	create	VERB
ftr-359	637	13	an	an	DET
ftr-359	637	14	internal	internal	ADJ
ftr-359	637	15	bank	bank	NOUN
ftr-359	637	16	that	that	PRON
ftr-359	637	17	had	have	VERB
ftr-359	637	18	a	a	DET
ftr-359	637	19	significant	significant	ADJ
ftr-359	637	20	business	business	NOUN
ftr-359	637	21	purpose	purpose	NOUN
ftr-359	637	22	.	.	PUNCT
ftr-359	638	1	but	but	CCONJ
ftr-359	638	2	,	,	PUNCT
ftr-359	638	3	this	this	DET
ftr-359	638	4	one	one	NUM
ftr-359	638	5	transaction	transaction	NOUN
ftr-359	638	6	(	(	PUNCT
ftr-359	638	7	the	the	DET
ftr-359	638	8	issuance	issuance	NOUN
ftr-359	638	9	of	of	ADP
ftr-359	638	10	cds	cd	NOUN
ftr-359	638	11	to	to	PART
ftr-359	638	12	wfnnb	wfnnb	VERB
ftr-359	638	13	)	)	PUNCT
ftr-359	638	14	created	create	VERB
ftr-359	638	15	a	a	DET
ftr-359	638	16	significant	significant	ADJ
ftr-359	638	17	tax	tax	NOUN
ftr-359	638	18	benefit	benefit	NOUN
ftr-359	638	19	that	that	PRON
ftr-359	638	20	far	far	ADV
ftr-359	638	21	exceeded	exceed	VERB
ftr-359	638	22	the	the	DET
ftr-359	638	23	non	non	ADJ
ftr-359	638	24	-	-	ADJ
ftr-359	638	25	tax	tax	ADJ
ftr-359	638	26	benefits	benefit	NOUN
ftr-359	638	27	for	for	ADP
ftr-359	638	28	having	having	AUX
ftr-359	638	29	issued	issue	VERB
ftr-359	638	30	those	those	DET
ftr-359	638	31	particular	particular	ADJ
ftr-359	638	32	cds	cd	NOUN
ftr-359	638	33	.	.	PUNCT
ftr-359	639	1	thus	thus	ADV
ftr-359	639	2	,	,	PUNCT
ftr-359	639	3	the	the	DET
ftr-359	639	4	tax	tax	NOUN
ftr-359	639	5	court	court	NOUN
ftr-359	639	6	’s	’s	PART
ftr-359	639	7	decision	decision	NOUN
ftr-359	639	8	would	would	AUX
ftr-359	639	9	likely	likely	ADV
ftr-359	639	10	now	now	ADV
ftr-359	639	11	have	have	AUX
ftr-359	639	12	been	be	AUX
ftr-359	639	13	upheld	uphold	VERB
ftr-359	639	14	,	,	PUNCT
ftr-359	639	15	not	not	PART
ftr-359	639	16	reversed	reverse	VERB
ftr-359	639	17	,	,	PUNCT
ftr-359	639	18	if	if	SCONJ
ftr-359	639	19	section	section	NOUN
ftr-359	639	20	7701(o	7701(o	NOUN
ftr-359	639	21	)	)	PUNCT
ftr-359	639	22	had	have	AUX
ftr-359	639	23	existed	exist	VERB
ftr-359	639	24	at	at	ADP
ftr-359	639	25	the	the	DET
ftr-359	639	26	time	time	NOUN
ftr-359	639	27	this	this	DET
ftr-359	639	28	case	case	NOUN
ftr-359	639	29	was	be	AUX
ftr-359	639	30	decided	decide	VERB
ftr-359	639	31	.	.	PUNCT
ftr-359	640	1	the	the	DET
ftr-359	640	2	sixth	sixth	ADJ
ftr-359	640	3	circuit	circuit	NOUN
ftr-359	640	4	refused	refuse	VERB
ftr-359	640	5	to	to	PART
ftr-359	640	6	look	look	VERB
ftr-359	640	7	at	at	ADP
ftr-359	640	8	the	the	DET
ftr-359	640	9	underlying	underlying	ADJ
ftr-359	640	10	purpose	purpose	NOUN
ftr-359	640	11	of	of	ADP
ftr-359	640	12	section	section	NOUN
ftr-359	640	13	956	956	NUM
ftr-359	640	14	,	,	PUNCT
ftr-359	640	15	but	but	CCONJ
ftr-359	640	16	now	now	ADV
ftr-359	640	17	section	section	NOUN
ftr-359	640	18	7701(o)(1	7701(o)(1	NUM
ftr-359	640	19	)	)	PUNCT
ftr-359	640	20	requires	require	VERB
ftr-359	640	21	that	that	SCONJ
ftr-359	640	22	this	this	PRON
ftr-359	640	23	be	be	AUX
ftr-359	640	24	done	do	VERB
ftr-359	640	25	.	.	PUNCT
ftr-359	641	1	the	the	DET
ftr-359	641	2	facts	fact	NOUN
ftr-359	641	3	in	in	ADP
ftr-359	641	4	the	the	DET
ftr-359	641	5	limited	limited	ADJ
ftr-359	641	6	case	case	NOUN
ftr-359	641	7	support	support	VERB
ftr-359	641	8	the	the	DET
ftr-359	641	9	argument	argument	NOUN
ftr-359	641	10	that	that	SCONJ
ftr-359	641	11	the	the	DET
ftr-359	641	12	taxpayer	taxpayer	NOUN
ftr-359	641	13	’s	’s	PART
ftr-359	641	14	planning	planning	NOUN
ftr-359	641	15	strategy	strategy	NOUN
ftr-359	641	16	had	have	AUX
ftr-359	641	17	a	a	DET
ftr-359	641	18	legitimate	legitimate	ADJ
ftr-359	641	19	business	business	NOUN
ftr-359	641	20	purpose	purpose	NOUN
ftr-359	641	21	,	,	PUNCT
ftr-359	641	22	but	but	CCONJ
ftr-359	641	23	at	at	ADP
ftr-359	641	24	the	the	DET
ftr-359	641	25	same	same	ADJ
ftr-359	641	26	time	time	NOUN
ftr-359	641	27	this	this	DET
ftr-359	641	28	tax	tax	NOUN
ftr-359	641	29	planning	planning	NOUN
ftr-359	641	30	strategy	strategy	NOUN
ftr-359	641	31	created	create	VERB
ftr-359	641	32	a	a	DET
ftr-359	641	33	significant	significant	ADJ
ftr-359	641	34	tax	tax	NOUN
ftr-359	641	35	benefit	benefit	NOUN
ftr-359	641	36	in	in	ADP
ftr-359	641	37	that	that	SCONJ
ftr-359	641	38	it	it	PRON
ftr-359	641	39	allowed	allow	VERB
ftr-359	641	40	a	a	DET
ftr-359	641	41	substantial	substantial	ADJ
ftr-359	641	42	repatriation	repatriation	NOUN
ftr-359	641	43	of	of	ADP
ftr-359	641	44	foreign	foreign	ADJ
ftr-359	641	45	earnings	earning	NOUN
ftr-359	641	46	that	that	PRON
ftr-359	641	47	circumvented	circumvent	VERB
ftr-359	641	48	the	the	DET
ftr-359	641	49	application	application	NOUN
ftr-359	641	50	of	of	ADP
ftr-359	641	51	section	section	NOUN
ftr-359	641	52	956	956	NUM
ftr-359	641	53	.	.	PUNCT
ftr-359	642	1	in	in	ADP
ftr-359	642	2	this	this	DET
ftr-359	642	3	fact	fact	NOUN
ftr-359	642	4	pattern	pattern	NOUN
ftr-359	642	5	,	,	PUNCT
ftr-359	642	6	it	it	PRON
ftr-359	642	7	would	would	AUX
ftr-359	642	8	appear	appear	VERB
ftr-359	642	9	that	that	SCONJ
ftr-359	642	10	the	the	DET
ftr-359	642	11	tax	tax	NOUN
ftr-359	642	12	benefits	benefit	NOUN
ftr-359	642	13	far	far	ADV
ftr-359	642	14	exceeded	exceed	VERB
ftr-359	642	15	the	the	DET
ftr-359	642	16	non	non	ADJ
ftr-359	642	17	-	-	ADJ
ftr-359	642	18	tax	tax	ADJ
ftr-359	642	19	benefits	benefit	NOUN
ftr-359	642	20	of	of	ADP
ftr-359	642	21	issuing	issue	VERB
ftr-359	642	22	a	a	DET
ftr-359	642	23	cd	cd	NOUN
ftr-359	642	24	in	in	ADP
ftr-359	642	25	an	an	DET
ftr-359	642	26	intercompany	intercompany	NOUN
ftr-359	642	27	transaction	transaction	NOUN
ftr-359	642	28	with	with	ADP
ftr-359	642	29	a	a	DET
ftr-359	642	30	related	related	ADJ
ftr-359	642	31	party	party	NOUN
ftr-359	642	32	.	.	PUNCT
ftr-359	643	1	as	as	ADP
ftr-359	643	2	a	a	DET
ftr-359	643	3	result	result	NOUN
ftr-359	643	4	,	,	PUNCT
ftr-359	643	5	the	the	DET
ftr-359	643	6	government	government	NOUN
ftr-359	643	7	would	would	AUX
ftr-359	643	8	appear	appear	VERB
ftr-359	643	9	to	to	PART
ftr-359	643	10	have	have	VERB
ftr-359	643	11	the	the	DET
ftr-359	643	12	better	well	ADJ
ftr-359	643	13	argument	argument	NOUN
ftr-359	643	14	for	for	ADP
ftr-359	643	15	applying	apply	VERB
ftr-359	643	16	section	section	NOUN
ftr-359	643	17	7701(o	7701(o	NUM
ftr-359	643	18	)	)	PUNCT
ftr-359	643	19	because	because	SCONJ
ftr-359	643	20	the	the	DET
ftr-359	643	21	non	non	ADJ
ftr-359	643	22	-	-	ADJ
ftr-359	643	23	tax	tax	ADJ
ftr-359	643	24	motives	motive	NOUN
ftr-359	643	25	do	do	AUX
ftr-359	643	26	not	not	PART
ftr-359	643	27	appear	appear	VERB
ftr-359	643	28	to	to	PART
ftr-359	643	29	be	be	AUX
ftr-359	643	30	substantial	substantial	ADJ
ftr-359	643	31	enough	enough	ADV
ftr-359	643	32	in	in	ADP
ftr-359	643	33	relation	relation	NOUN
ftr-359	643	34	to	to	ADP
ftr-359	643	35	the	the	DET
ftr-359	643	36	expected	expect	VERB
ftr-359	643	37	tax	tax	NOUN
ftr-359	643	38	benefits	benefit	NOUN
ftr-359	643	39	as	as	SCONJ
ftr-359	643	40	prescribed	prescribe	VERB
ftr-359	643	41	by	by	ADP
ftr-359	643	42	section	section	NOUN
ftr-359	643	43	7701(o)(2)(a	7701(o)(2)(a	NUM
ftr-359	643	44	)	)	PUNCT
ftr-359	643	45	.	.	PUNCT
ftr-359	644	1	thus	thus	ADV
ftr-359	644	2	,	,	PUNCT
ftr-359	644	3	this	this	DET
ftr-359	644	4	analysis	analysis	NOUN
ftr-359	644	5	indicates	indicate	VERB
ftr-359	644	6	that	that	SCONJ
ftr-359	644	7	new	new	ADJ
ftr-359	644	8	section	section	NOUN
ftr-359	644	9	7701(o	7701(o	NOUN
ftr-359	644	10	)	)	PUNCT
ftr-359	644	11	will	will	AUX
ftr-359	644	12	serve	serve	VERB
ftr-359	644	13	to	to	PART
ftr-359	644	14	significantly	significantly	ADV
ftr-359	644	15	reduce	reduce	VERB
ftr-359	644	16	the	the	DET
ftr-359	644	17	taxpayer	taxpayer	NOUN
ftr-359	644	18	’s	’s	PART
ftr-359	644	19	ability	ability	NOUN
ftr-359	644	20	to	to	PART
ftr-359	644	21	rely	rely	VERB
ftr-359	644	22	on	on	ADP
ftr-359	644	23	the	the	DET
ftr-359	644	24	plain	plain	ADJ
ftr-359	644	25	meaning	meaning	NOUN
ftr-359	644	26	of	of	ADP
ftr-359	644	27	a	a	DET
ftr-359	644	28	statutory	statutory	ADJ
ftr-359	644	29	provision	provision	NOUN
ftr-359	644	30	when	when	SCONJ
ftr-359	644	31	the	the	DET
ftr-359	644	32	plain	plain	ADJ
ftr-359	644	33	meaning	meaning	NOUN
ftr-359	644	34	of	of	ADP
ftr-359	644	35	that	that	DET
ftr-359	644	36	statutory	statutory	ADJ
ftr-359	644	37	provision	provision	NOUN
ftr-359	644	38	creates	create	VERB
ftr-359	644	39	a	a	DET
ftr-359	644	40	tax	tax	NOUN
ftr-359	644	41	mistake	mistake	NOUN
ftr-359	644	42	to	to	PART
ftr-359	644	43	which	which	PRON
ftr-359	644	44	section	section	NOUN
ftr-359	644	45	7701(o	7701(o	NOUN
ftr-359	644	46	)	)	PUNCT
ftr-359	644	47	is	be	AUX
ftr-359	644	48	relevant	relevant	ADJ
ftr-359	644	49	.	.	PUNCT
ftr-359	645	1	if	if	SCONJ
ftr-359	645	2	subsequent	subsequent	ADJ
ftr-359	645	3	judicial	judicial	ADJ
ftr-359	645	4	cases	case	NOUN
ftr-359	645	5	concur	concur	VERB
ftr-359	645	6	in	in	ADP
ftr-359	645	7	this	this	DET
ftr-359	645	8	assessment	assessment	NOUN
ftr-359	645	9	,	,	PUNCT
ftr-359	645	10	then	then	ADV
ftr-359	645	11	section	section	NOUN
ftr-359	645	12	7701(o	7701(o	NOUN
ftr-359	645	13	)	)	PUNCT
ftr-359	645	14	should	should	AUX
ftr-359	645	15	decrease	decrease	VERB
ftr-359	645	16	the	the	DET
ftr-359	645	17	number	number	NOUN
ftr-359	645	18	of	of	ADP
ftr-359	645	19	cases	case	NOUN
ftr-359	645	20	in	in	ADP
ftr-359	645	21	which	which	PRON
ftr-359	645	22	the	the	DET
ftr-359	645	23	courts	court	NOUN
ftr-359	645	24	will	will	AUX
ftr-359	645	25	pass	pass	VERB
ftr-359	645	26	the	the	DET
ftr-359	645	27	buck	buck	NOUN
ftr-359	645	28	back	back	ADV
ftr-359	645	29	to	to	ADP
ftr-359	645	30	congress	congress	PROPN
ftr-359	645	31	to	to	PART
ftr-359	645	32	legislatively	legislatively	ADV
ftr-359	645	33	correct	correct	VERB
ftr-359	645	34	tax	tax	NOUN
ftr-359	645	35	mistakes	mistake	NOUN
ftr-359	645	36	like	like	ADP
ftr-359	645	37	the	the	DET
ftr-359	645	38	one	one	NOUN
ftr-359	645	39	in	in	ADP
ftr-359	645	40	the	the	DET
ftr-359	645	41	limited	limited	ADJ
ftr-359	645	42	.	.	PUNCT
ftr-359	646	1	although	although	SCONJ
ftr-359	646	2	the	the	DET
ftr-359	646	3	government	government	NOUN
ftr-359	646	4	may	may	AUX
ftr-359	646	5	have	have	VERB
ftr-359	646	6	a	a	DET
ftr-359	646	7	good	good	ADJ
ftr-359	646	8	opportunity	opportunity	NOUN
ftr-359	646	9	to	to	PART
ftr-359	646	10	address	address	VERB
ftr-359	646	11	repatriation	repatriation	NOUN
ftr-359	646	12	strategies	strategy	NOUN
ftr-359	646	13	that	that	PRON
ftr-359	646	14	circumvent	circumvent	VERB
ftr-359	646	15	section	section	NOUN
ftr-359	646	16	956	956	NUM
ftr-359	646	17	in	in	ADP
ftr-359	646	18	ways	way	NOUN
ftr-359	646	19	that	that	PRON
ftr-359	646	20	resemble	resemble	VERB
ftr-359	646	21	the	the	DET
ftr-359	646	22	fact	fact	NOUN
ftr-359	646	23	pattern	pattern	NOUN
ftr-359	646	24	set	set	VERB
ftr-359	646	25	forth	forth	ADP
ftr-359	646	26	in	in	ADP
ftr-359	646	27	the	the	DET
ftr-359	646	28	limited	limited	ADJ
ftr-359	646	29	,	,	PUNCT
ftr-359	646	30	the	the	DET
ftr-359	646	31	government	government	NOUN
ftr-359	646	32	is	be	AUX
ftr-359	646	33	likely	likely	ADJ
ftr-359	646	34	to	to	PART
ftr-359	646	35	not	not	PART
ftr-359	646	36	be	be	AUX
ftr-359	646	37	able	able	ADJ
ftr-359	646	38	to	to	PART
ftr-359	646	39	use	use	VERB
ftr-359	646	40	section	section	NOUN
ftr-359	646	41	7701(o	7701(o	NOUN
ftr-359	646	42	)	)	PUNCT
ftr-359	646	43	against	against	ADP
ftr-359	646	44	repatriation	repatriation	NOUN
ftr-359	646	45	strategies	strategy	NOUN
ftr-359	646	46	that	that	PRON
ftr-359	646	47	utilize	utilize	VERB
ftr-359	646	48	the	the	DET
ftr-359	646	49	reorganization	reorganization	NOUN
ftr-359	646	50	provisions	provision	NOUN
ftr-359	646	51	.	.	PUNCT
ftr-359	647	1	for	for	ADP
ftr-359	647	2	example	example	NOUN
ftr-359	647	3	,	,	PUNCT
ftr-359	647	4	in	in	ADP
ftr-359	647	5	one	one	NUM
ftr-359	647	6	common	common	ADJ
ftr-359	647	7	transaction	transaction	NOUN
ftr-359	647	8	called	call	VERB
ftr-359	647	9	a	a	DET
ftr-359	647	10	“	"	PUNCT
ftr-359	647	11	killer	killer	NOUN
ftr-359	647	12	b	b	NOUN
ftr-359	647	13	”	"	PUNCT
ftr-359	647	14	reorganization	reorganization	NOUN
ftr-359	647	15	,	,	PUNCT
ftr-359	647	16	a	a	DET
ftr-359	647	17	subsidiary	subsidiary	NOUN
ftr-359	647	18	would	would	AUX
ftr-359	647	19	acquire	acquire	VERB
ftr-359	647	20	parent	parent	NOUN
ftr-359	647	21	stock	stock	NOUN
ftr-359	647	22	from	from	ADP
ftr-359	647	23	the	the	DET
ftr-359	647	24	parent	parent	NOUN
ftr-359	647	25	directly	directly	ADV
ftr-359	647	26	or	or	CCONJ
ftr-359	647	27	on	on	ADP
ftr-359	647	28	the	the	DET
ftr-359	647	29	open	open	ADJ
ftr-359	647	30	market	market	NOUN
ftr-359	647	31	.	.	PUNCT
ftr-359	648	1	the	the	DET
ftr-359	648	2	acquisition	acquisition	NOUN
ftr-359	648	3	of	of	ADP
ftr-359	648	4	the	the	DET
ftr-359	648	5	parent	parent	NOUN
ftr-359	648	6	stock	stock	NOUN
ftr-359	648	7	was	be	AUX
ftr-359	648	8	funded	fund	VERB
ftr-359	648	9	in	in	ADP
ftr-359	648	10	part	part	NOUN
ftr-359	648	11	by	by	ADP
ftr-359	648	12	the	the	DET
ftr-359	648	13	issuance	issuance	NOUN
ftr-359	648	14	of	of	ADP
ftr-359	648	15	debt	debt	NOUN
ftr-359	648	16	by	by	ADP
ftr-359	648	17	the	the	DET
ftr-359	648	18	acquiring	acquire	VERB
ftr-359	648	19	subsidiary	subsidiary	NOUN
ftr-359	648	20	.	.	PUNCT
ftr-359	649	1	the	the	DET
ftr-359	649	2	acquiring	acquire	VERB
ftr-359	649	3	subsidiary	subsidiary	NOUN
ftr-359	649	4	would	would	AUX
ftr-359	649	5	then	then	ADV
ftr-359	649	6	use	use	VERB
ftr-359	649	7	the	the	DET
ftr-359	649	8	parent	parent	NOUN
ftr-359	649	9	stock	stock	NOUN
ftr-359	649	10	to	to	PART
ftr-359	649	11	acquire	acquire	VERB
ftr-359	649	12	a	a	DET
ftr-359	649	13	target	target	NOUN
ftr-359	649	14	corporation	corporation	NOUN
ftr-359	649	15	in	in	ADP
ftr-359	649	16	a	a	DET
ftr-359	649	17	transaction	transaction	NOUN
ftr-359	649	18	intended	intend	VERB
ftr-359	649	19	to	to	PART
ftr-359	649	20	qualify	qualify	VERB
ftr-359	649	21	as	as	ADP
ftr-359	649	22	a	a	DET
ftr-359	649	23	reorganization	reorganization	NOUN
ftr-359	649	24	under	under	ADP
ftr-359	649	25	section	section	NOUN
ftr-359	649	26	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-359	649	27	)	)	PUNCT
ftr-359	649	28	or	or	CCONJ
ftr-359	649	29	as	as	ADP
ftr-359	649	30	a	a	DET
ftr-359	649	31	triangular	triangular	NOUN
ftr-359	649	32	reorganization	reorganization	NOUN
ftr-359	649	33	under	under	ADP
ftr-359	649	34	section	section	NOUN
ftr-359	649	35	368(a)(1)(c).115	368(a)(1)(c).115	NUM
ftr-359	649	36	after	after	ADP
ftr-359	649	37	the	the	DET
ftr-359	649	38	acquisition	acquisition	NOUN
ftr-359	649	39	,	,	PUNCT
ftr-359	649	40	funds	fund	NOUN
ftr-359	649	41	from	from	ADP
ftr-359	649	42	the	the	DET
ftr-359	649	43	target	target	NOUN
ftr-359	649	44	subsidiary	subsidiary	NOUN
ftr-359	649	45	would	would	AUX
ftr-359	649	46	then	then	ADV
ftr-359	649	47	be	be	AUX
ftr-359	649	48	used	use	VERB
ftr-359	649	49	to	to	PART
ftr-359	649	50	repay	repay	VERB
ftr-359	649	51	the	the	DET
ftr-359	649	52	acquisition	acquisition	NOUN
ftr-359	649	53	debt	debt	NOUN
ftr-359	649	54	in	in	ADP
ftr-359	649	55	a	a	DET
ftr-359	649	56	manner	manner	NOUN
ftr-359	649	57	that	that	PRON
ftr-359	649	58	would	would	AUX
ftr-359	649	59	not	not	PART
ftr-359	649	60	create	create	VERB
ftr-359	649	61	dividend	dividend	NOUN
ftr-359	649	62	income	income	NOUN
ftr-359	649	63	to	to	ADP
ftr-359	649	64	the	the	DET
ftr-359	649	65	parent	parent	NOUN
ftr-359	649	66	company	company	NOUN
ftr-359	649	67	or	or	CCONJ
ftr-359	649	68	implicate	implicate	VERB
ftr-359	649	69	section	section	NOUN
ftr-359	649	70	956	956	NUM
ftr-359	649	71	.	.	PUNCT
ftr-359	650	1	thus	thus	ADV
ftr-359	650	2	,	,	PUNCT
ftr-359	650	3	the	the	DET
ftr-359	650	4	114	114	NUM
ftr-359	650	5	.	.	PUNCT
ftr-359	651	1	see	see	VERB
ftr-359	651	2	irc	irc	PROPN
ftr-359	651	3	§	§	PROPN
ftr-359	651	4	7701(l	7701(l	NOUN
ftr-359	651	5	)	)	PUNCT
ftr-359	651	6	,	,	PUNCT
ftr-359	651	7	(	(	PUNCT
ftr-359	651	8	permitting	permit	VERB
ftr-359	651	9	re	re	NOUN
ftr-359	651	10	-	-	NOUN
ftr-359	651	11	characterization	characterization	NOUN
ftr-359	651	12	of	of	ADP
ftr-359	651	13	“	"	PUNCT
ftr-359	651	14	multiple	multiple	ADJ
ftr-359	651	15	-	-	PUNCT
ftr-359	651	16	party	party	NOUN
ftr-359	651	17	financing	financing	NOUN
ftr-359	651	18	transactions	transaction	NOUN
ftr-359	651	19	”	"	PUNCT
ftr-359	651	20	)	)	PUNCT
ftr-359	651	21	.	.	PUNCT
ftr-359	652	1	115	115	NUM
ftr-359	652	2	.	.	PUNCT
ftr-359	653	1	see	see	VERB
ftr-359	653	2	notice	notice	NOUN
ftr-359	653	3	2006	2006	NUM
ftr-359	653	4	-	-	SYM
ftr-359	653	5	85	85	NUM
ftr-359	653	6	,	,	PUNCT
ftr-359	653	7	2006	2006	NUM
ftr-359	653	8	-	-	SYM
ftr-359	653	9	2	2	NUM
ftr-359	653	10	c.b	c.b	PROPN
ftr-359	653	11	.	.	PROPN
ftr-359	653	12	677	677	NUM
ftr-359	653	13	;	;	PUNCT
ftr-359	653	14	notice	notice	VERB
ftr-359	653	15	2007	2007	NUM
ftr-359	653	16	-	-	SYM
ftr-359	653	17	48	48	NUM
ftr-359	653	18	,	,	PUNCT
ftr-359	653	19	2007	2007	NUM
ftr-359	653	20	-	-	SYM
ftr-359	653	21	1	1	NUM
ftr-359	653	22	c.b	c.b	PROPN
ftr-359	653	23	.	.	PROPN
ftr-359	653	24	1428	1428	NUM
ftr-359	653	25	.	.	PUNCT
ftr-359	654	1	2010	2010	NUM
ftr-359	654	2	]	]	X
ftr-359	654	3	economic	economic	ADJ
ftr-359	654	4	substance	substance	NOUN
ftr-359	654	5	doctrine	doctrine	NOUN
ftr-359	654	6	445	445	NUM
ftr-359	654	7	effect	effect	NOUN
ftr-359	654	8	of	of	ADP
ftr-359	654	9	the	the	DET
ftr-359	654	10	overall	overall	ADJ
ftr-359	654	11	transaction	transaction	NOUN
ftr-359	654	12	was	be	AUX
ftr-359	654	13	to	to	PART
ftr-359	654	14	allow	allow	VERB
ftr-359	654	15	cash	cash	NOUN
ftr-359	654	16	from	from	ADP
ftr-359	654	17	foreign	foreign	ADJ
ftr-359	654	18	subsidiaries	subsidiary	NOUN
ftr-359	654	19	to	to	PART
ftr-359	654	20	be	be	AUX
ftr-359	654	21	repatriated	repatriate	VERB
ftr-359	654	22	to	to	ADP
ftr-359	654	23	the	the	DET
ftr-359	654	24	u.s	u.s	PROPN
ftr-359	654	25	.	.	PROPN
ftr-359	654	26	parent	parent	NOUN
ftr-359	654	27	company	company	NOUN
ftr-359	654	28	without	without	ADP
ftr-359	654	29	a	a	DET
ftr-359	654	30	tax	tax	NOUN
ftr-359	654	31	cost	cost	NOUN
ftr-359	654	32	on	on	ADP
ftr-359	654	33	the	the	DET
ftr-359	654	34	repatriation	repatriation	NOUN
ftr-359	654	35	.	.	PUNCT
ftr-359	655	1	another	another	DET
ftr-359	655	2	foreign	foreign	ADJ
ftr-359	655	3	repatriation	repatriation	NOUN
ftr-359	655	4	technique	technique	NOUN
ftr-359	655	5	that	that	PRON
ftr-359	655	6	has	have	AUX
ftr-359	655	7	been	be	AUX
ftr-359	655	8	popularized	popularize	VERB
ftr-359	655	9	in	in	ADP
ftr-359	655	10	recent	recent	ADJ
ftr-359	655	11	years	year	NOUN
ftr-359	655	12	is	be	AUX
ftr-359	655	13	known	know	VERB
ftr-359	655	14	as	as	ADP
ftr-359	655	15	the	the	DET
ftr-359	655	16	“	"	PUNCT
ftr-359	655	17	all	all	ADV
ftr-359	655	18	-	-	PUNCT
ftr-359	655	19	cash	cash	NOUN
ftr-359	655	20	d	d	NOUN
ftr-359	655	21	reorganization	reorganization	NOUN
ftr-359	655	22	.	.	PUNCT
ftr-359	655	23	”	"	PUNCT
ftr-359	656	1	in	in	ADP
ftr-359	656	2	this	this	DET
ftr-359	656	3	transaction	transaction	NOUN
ftr-359	656	4	,	,	PUNCT
ftr-359	656	5	one	one	NUM
ftr-359	656	6	corporation	corporation	NOUN
ftr-359	656	7	transfers	transfer	NOUN
ftr-359	656	8	substantially	substantially	ADV
ftr-359	656	9	all	all	PRON
ftr-359	656	10	of	of	ADP
ftr-359	656	11	its	its	PRON
ftr-359	656	12	properties	property	NOUN
ftr-359	656	13	to	to	ADP
ftr-359	656	14	a	a	DET
ftr-359	656	15	controlled	control	VERB
ftr-359	656	16	foreign	foreign	ADJ
ftr-359	656	17	corporation	corporation	NOUN
ftr-359	656	18	in	in	ADP
ftr-359	656	19	exchange	exchange	NOUN
ftr-359	656	20	for	for	ADP
ftr-359	656	21	cash	cash	NOUN
ftr-359	656	22	.	.	PUNCT
ftr-359	657	1	the	the	DET
ftr-359	657	2	transferor	transferor	NOUN
ftr-359	657	3	corporation	corporation	NOUN
ftr-359	657	4	then	then	ADV
ftr-359	657	5	immediately	immediately	ADV
ftr-359	657	6	liquidates	liquidate	VERB
ftr-359	657	7	.	.	PUNCT
ftr-359	658	1	the	the	DET
ftr-359	658	2	transaction	transaction	NOUN
ftr-359	658	3	is	be	AUX
ftr-359	658	4	intended	intend	VERB
ftr-359	658	5	to	to	PART
ftr-359	658	6	qualify	qualify	VERB
ftr-359	658	7	as	as	ADP
ftr-359	658	8	a	a	DET
ftr-359	658	9	reorganization	reorganization	NOUN
ftr-359	658	10	under	under	ADP
ftr-359	658	11	section	section	NOUN
ftr-359	658	12	368(a)(1)(d	368(a)(1)(d	NUM
ftr-359	658	13	)	)	PUNCT
ftr-359	658	14	and	and	CCONJ
ftr-359	658	15	the	the	DET
ftr-359	658	16	cash	cash	NOUN
ftr-359	658	17	distributed	distribute	VERB
ftr-359	658	18	in	in	ADP
ftr-359	658	19	the	the	DET
ftr-359	658	20	liquidation	liquidation	NOUN
ftr-359	658	21	of	of	ADP
ftr-359	658	22	the	the	DET
ftr-359	658	23	transferor	transferor	NOUN
ftr-359	658	24	corporation	corporation	NOUN
ftr-359	658	25	is	be	AUX
ftr-359	658	26	treated	treat	VERB
ftr-359	658	27	as	as	ADP
ftr-359	658	28	boot	boot	NOUN
ftr-359	658	29	in	in	ADP
ftr-359	658	30	the	the	DET
ftr-359	658	31	reorganization.116	reorganization.116	NOUN
ftr-359	658	32	however	however	ADV
ftr-359	658	33	,	,	PUNCT
ftr-359	658	34	pursuant	pursuant	ADJ
ftr-359	658	35	to	to	ADP
ftr-359	658	36	section	section	NOUN
ftr-359	658	37	356(a)(2	356(a)(2	NUM
ftr-359	658	38	)	)	PUNCT
ftr-359	658	39	,	,	PUNCT
ftr-359	658	40	the	the	DET
ftr-359	658	41	boot	boot	NOUN
ftr-359	658	42	is	be	AUX
ftr-359	658	43	taxable	taxable	ADJ
ftr-359	658	44	as	as	ADP
ftr-359	658	45	a	a	DET
ftr-359	658	46	dividend	dividend	NOUN
ftr-359	658	47	only	only	ADV
ftr-359	658	48	to	to	ADP
ftr-359	658	49	the	the	DET
ftr-359	658	50	extent	extent	NOUN
ftr-359	658	51	of	of	ADP
ftr-359	658	52	the	the	DET
ftr-359	658	53	gain	gain	NOUN
ftr-359	658	54	in	in	ADP
ftr-359	658	55	the	the	DET
ftr-359	658	56	stock.117	stock.117	NUM
ftr-359	658	57	the	the	DET
ftr-359	658	58	killer	killer	NOUN
ftr-359	658	59	b	b	PROPN
ftr-359	658	60	reorganization	reorganization	NOUN
ftr-359	658	61	and	and	CCONJ
ftr-359	658	62	the	the	DET
ftr-359	658	63	all	all	ADV
ftr-359	658	64	-	-	PUNCT
ftr-359	658	65	cash	cash	NOUN
ftr-359	658	66	d	d	NOUN
ftr-359	658	67	reorganization	reorganization	NOUN
ftr-359	658	68	represent	represent	VERB
ftr-359	658	69	repatriation	repatriation	NOUN
ftr-359	658	70	strategies	strategy	NOUN
ftr-359	658	71	that	that	PRON
ftr-359	658	72	circumvent	circumvent	VERB
ftr-359	658	73	the	the	DET
ftr-359	658	74	application	application	NOUN
ftr-359	658	75	of	of	ADP
ftr-359	658	76	section	section	NOUN
ftr-359	658	77	956	956	NUM
ftr-359	658	78	.	.	PUNCT
ftr-359	659	1	however	however	ADV
ftr-359	659	2	,	,	PUNCT
ftr-359	659	3	the	the	DET
ftr-359	659	4	legislative	legislative	ADJ
ftr-359	659	5	history	history	NOUN
ftr-359	659	6	to	to	AUX
ftr-359	659	7	section	section	NOUN
ftr-359	659	8	7701(o	7701(o	NUM
ftr-359	659	9	)	)	PUNCT
ftr-359	659	10	lists	list	VERB
ftr-359	659	11	reorganization	reorganization	NOUN
ftr-359	659	12	transactions	transaction	NOUN
ftr-359	659	13	as	as	ADP
ftr-359	659	14	transactions	transaction	NOUN
ftr-359	659	15	that	that	PRON
ftr-359	659	16	under	under	ADP
ftr-359	659	17	“	"	PUNCT
ftr-359	659	18	longstanding	longstanding	ADJ
ftr-359	659	19	judicial	judicial	ADJ
ftr-359	659	20	and	and	CCONJ
ftr-359	659	21	administrative	administrative	ADJ
ftr-359	659	22	practice	practice	NOUN
ftr-359	659	23	are	be	AUX
ftr-359	659	24	respected	respect	VERB
ftr-359	659	25	,	,	PUNCT
ftr-359	659	26	merely	merely	ADV
ftr-359	659	27	because	because	SCONJ
ftr-359	659	28	the	the	DET
ftr-359	659	29	choice	choice	NOUN
ftr-359	659	30	between	between	ADP
ftr-359	659	31	meaningful	meaningful	ADJ
ftr-359	659	32	economic	economic	ADJ
ftr-359	659	33	alternatives	alternative	NOUN
ftr-359	659	34	is	be	AUX
ftr-359	659	35	largely	largely	ADV
ftr-359	659	36	or	or	CCONJ
ftr-359	659	37	entirely	entirely	ADV
ftr-359	659	38	based	base	VERB
ftr-359	659	39	on	on	ADP
ftr-359	659	40	comparative	comparative	ADJ
ftr-359	659	41	tax	tax	NOUN
ftr-359	659	42	advantages	advantage	NOUN
ftr-359	659	43	.	.	PUNCT
ftr-359	659	44	”118	”118	PUNCT
ftr-359	660	1	thus	thus	ADV
ftr-359	660	2	,	,	PUNCT
ftr-359	660	3	assuming	assume	VERB
ftr-359	660	4	that	that	SCONJ
ftr-359	660	5	adequate	adequate	ADJ
ftr-359	660	6	business	business	NOUN
ftr-359	660	7	purpose	purpose	NOUN
ftr-359	660	8	exists	exist	VERB
ftr-359	660	9	for	for	ADP
ftr-359	660	10	the	the	DET
ftr-359	660	11	reorganization	reorganization	NOUN
ftr-359	660	12	under	under	ADP
ftr-359	660	13	existing	exist	VERB
ftr-359	660	14	case	case	NOUN
ftr-359	660	15	law	law	NOUN
ftr-359	660	16	,	,	PUNCT
ftr-359	660	17	these	these	DET
ftr-359	660	18	transactions	transaction	NOUN
ftr-359	660	19	would	would	AUX
ftr-359	660	20	not	not	PART
ftr-359	660	21	be	be	AUX
ftr-359	660	22	assailable	assailable	ADJ
ftr-359	660	23	by	by	ADP
ftr-359	660	24	reason	reason	NOUN
ftr-359	660	25	of	of	ADP
ftr-359	660	26	section	section	NOUN
ftr-359	660	27	7701(o	7701(o	NOUN
ftr-359	660	28	)	)	PUNCT
ftr-359	660	29	even	even	ADV
ftr-359	660	30	if	if	SCONJ
ftr-359	660	31	the	the	DET
ftr-359	660	32	tax	tax	NOUN
ftr-359	660	33	benefits	benefit	NOUN
ftr-359	660	34	from	from	ADP
ftr-359	660	35	these	these	DET
ftr-359	660	36	reorganizations	reorganization	NOUN
ftr-359	660	37	far	far	ADV
ftr-359	660	38	exceeded	exceed	VERB
ftr-359	660	39	in	in	ADP
ftr-359	660	40	value	value	NOUN
ftr-359	660	41	the	the	DET
ftr-359	660	42	non	non	ADJ
ftr-359	660	43	-	-	ADJ
ftr-359	660	44	tax	tax	ADJ
ftr-359	660	45	benefits	benefit	NOUN
ftr-359	660	46	.	.	PUNCT
ftr-359	661	1	in	in	ADP
ftr-359	661	2	response	response	NOUN
ftr-359	661	3	to	to	ADP
ftr-359	661	4	these	these	DET
ftr-359	661	5	repatriation	repatriation	NOUN
ftr-359	661	6	techniques	technique	NOUN
ftr-359	661	7	that	that	PRON
ftr-359	661	8	were	be	AUX
ftr-359	661	9	designed	design	VERB
ftr-359	661	10	to	to	PART
ftr-359	661	11	circumvent	circumvent	VERB
ftr-359	661	12	the	the	DET
ftr-359	661	13	application	application	NOUN
ftr-359	661	14	of	of	ADP
ftr-359	661	15	section	section	NOUN
ftr-359	661	16	956	956	NUM
ftr-359	661	17	,	,	PUNCT
ftr-359	661	18	the	the	DET
ftr-359	661	19	government	government	NOUN
ftr-359	661	20	has	have	AUX
ftr-359	661	21	responded	respond	VERB
ftr-359	661	22	on	on	ADP
ftr-359	661	23	several	several	ADJ
ftr-359	661	24	fronts	front	NOUN
ftr-359	661	25	.	.	PUNCT
ftr-359	662	1	in	in	ADP
ftr-359	662	2	this	this	DET
ftr-359	662	3	regard	regard	NOUN
ftr-359	662	4	,	,	PUNCT
ftr-359	662	5	in	in	ADP
ftr-359	662	6	order	order	NOUN
ftr-359	662	7	to	to	PART
ftr-359	662	8	address	address	VERB
ftr-359	662	9	the	the	DET
ftr-359	662	10	killer	killer	NOUN
ftr-359	662	11	b	b	PROPN
ftr-359	662	12	reorganization	reorganization	NOUN
ftr-359	662	13	,	,	PUNCT
ftr-359	662	14	the	the	DET
ftr-359	662	15	treasury	treasury	PROPN
ftr-359	662	16	department	department	PROPN
ftr-359	662	17	has	have	AUX
ftr-359	662	18	issued	issue	VERB
ftr-359	662	19	temporary	temporary	ADJ
ftr-359	662	20	regulations	regulation	NOUN
ftr-359	662	21	to	to	PART
ftr-359	662	22	treat	treat	VERB
ftr-359	662	23	as	as	ADP
ftr-359	662	24	a	a	DET
ftr-359	662	25	distribution	distribution	NOUN
ftr-359	662	26	under	under	ADP
ftr-359	662	27	section	section	NOUN
ftr-359	662	28	301	301	NUM
ftr-359	662	29	the	the	DET
ftr-359	662	30	amount	amount	NOUN
ftr-359	662	31	of	of	ADP
ftr-359	662	32	money	money	NOUN
ftr-359	662	33	plus	plus	CCONJ
ftr-359	662	34	the	the	DET
ftr-359	662	35	fair	fair	ADJ
ftr-359	662	36	market	market	NOUN
ftr-359	662	37	value	value	NOUN
ftr-359	662	38	of	of	ADP
ftr-359	662	39	other	other	ADJ
ftr-359	662	40	property	property	NOUN
ftr-359	662	41	that	that	PRON
ftr-359	662	42	the	the	DET
ftr-359	662	43	subsidiary	subsidiary	NOUN
ftr-359	662	44	used	use	VERB
ftr-359	662	45	to	to	PART
ftr-359	662	46	acquire	acquire	VERB
ftr-359	662	47	the	the	DET
ftr-359	662	48	parent	parent	NOUN
ftr-359	662	49	stock	stock	NOUN
ftr-359	662	50	in	in	ADP
ftr-359	662	51	the	the	DET
ftr-359	662	52	killer	killer	NOUN
ftr-359	662	53	b	b	PROPN
ftr-359	662	54	transaction.119	transaction.119	NOUN
ftr-359	662	55	further	far	ADV
ftr-359	662	56	,	,	PUNCT
ftr-359	662	57	these	these	DET
ftr-359	662	58	temporary	temporary	ADJ
ftr-359	662	59	regulations	regulation	NOUN
ftr-359	662	60	provide	provide	VERB
ftr-359	662	61	that	that	PRON
ftr-359	662	62	to	to	ADP
ftr-359	662	63	the	the	DET
ftr-359	662	64	extent	extent	NOUN
ftr-359	662	65	the	the	DET
ftr-359	662	66	subsidiary	subsidiary	NOUN
ftr-359	662	67	buys	buy	VERB
ftr-359	662	68	the	the	DET
ftr-359	662	69	parent	parent	NOUN
ftr-359	662	70	stock	stock	NOUN
ftr-359	662	71	from	from	ADP
ftr-359	662	72	a	a	DET
ftr-359	662	73	person	person	NOUN
ftr-359	662	74	other	other	ADJ
ftr-359	662	75	than	than	ADP
ftr-359	662	76	the	the	DET
ftr-359	662	77	parent	parent	NOUN
ftr-359	662	78	,	,	PUNCT
ftr-359	662	79	then	then	ADV
ftr-359	662	80	the	the	DET
ftr-359	662	81	transaction	transaction	NOUN
ftr-359	662	82	is	be	AUX
ftr-359	662	83	recast	recast	VERB
ftr-359	662	84	to	to	PART
ftr-359	662	85	be	be	AUX
ftr-359	662	86	treated	treat	VERB
ftr-359	662	87	as	as	SCONJ
ftr-359	662	88	if	if	SCONJ
ftr-359	662	89	the	the	DET
ftr-359	662	90	subsidiary	subsidiary	NOUN
ftr-359	662	91	made	make	VERB
ftr-359	662	92	a	a	DET
ftr-359	662	93	distribution	distribution	NOUN
ftr-359	662	94	of	of	ADP
ftr-359	662	95	cash	cash	NOUN
ftr-359	662	96	to	to	ADP
ftr-359	662	97	the	the	DET
ftr-359	662	98	parent	parent	NOUN
ftr-359	662	99	company	company	NOUN
ftr-359	662	100	,	,	PUNCT
ftr-359	662	101	and	and	CCONJ
ftr-359	662	102	the	the	DET
ftr-359	662	103	parent	parent	NOUN
ftr-359	662	104	company	company	NOUN
ftr-359	662	105	stock	stock	NOUN
ftr-359	662	106	is	be	AUX
ftr-359	662	107	then	then	ADV
ftr-359	662	108	deemed	deem	VERB
ftr-359	662	109	to	to	PART
ftr-359	662	110	have	have	AUX
ftr-359	662	111	been	be	AUX
ftr-359	662	112	contributed	contribute	VERB
ftr-359	662	113	to	to	ADP
ftr-359	662	114	the	the	DET
ftr-359	662	115	subsidiary	subsidiary	NOUN
ftr-359	662	116	from	from	ADP
ftr-359	662	117	the	the	DET
ftr-359	662	118	parent	parent	NOUN
ftr-359	662	119	company.120	company.120	NOUN
ftr-359	662	120	in	in	ADP
ftr-359	662	121	response	response	NOUN
ftr-359	662	122	to	to	ADP
ftr-359	662	123	the	the	DET
ftr-359	662	124	all	all	ADV
ftr-359	662	125	-	-	PUNCT
ftr-359	662	126	cash	cash	NOUN
ftr-359	662	127	d	d	NOUN
ftr-359	662	128	reorganization	reorganization	NOUN
ftr-359	662	129	,	,	PUNCT
ftr-359	662	130	the	the	DET
ftr-359	662	131	treasury	treasury	PROPN
ftr-359	662	132	department	department	PROPN
ftr-359	662	133	has	have	AUX
ftr-359	662	134	issued	issue	VERB
ftr-359	662	135	proposed	propose	VERB
ftr-359	662	136	regulations	regulation	NOUN
ftr-359	662	137	that	that	PRON
ftr-359	662	138	would	would	AUX
ftr-359	662	139	subject	subject	VERB
ftr-359	662	140	the	the	DET
ftr-359	662	141	full	full	ADJ
ftr-359	662	142	amount	amount	NOUN
ftr-359	662	143	of	of	ADP
ftr-359	662	144	the	the	DET
ftr-359	662	145	boot	boot	NOUN
ftr-359	662	146	to	to	ADP
ftr-359	662	147	taxation	taxation	NOUN
ftr-359	662	148	under	under	ADP
ftr-359	662	149	its	its	PRON
ftr-359	662	150	authority	authority	NOUN
ftr-359	662	151	under	under	ADP
ftr-359	662	152	section	section	NOUN
ftr-359	662	153	367(b).121	367(b).121	NUM
ftr-359	662	154	at	at	ADP
ftr-359	662	155	the	the	DET
ftr-359	662	156	same	same	ADJ
ftr-359	662	157	time	time	NOUN
ftr-359	662	158	,	,	PUNCT
ftr-359	662	159	the	the	DET
ftr-359	662	160	administration	administration	NOUN
ftr-359	662	161	has	have	AUX
ftr-359	662	162	also	also	ADV
ftr-359	662	163	proposed	propose	VERB
ftr-359	662	164	to	to	PART
ftr-359	662	165	amend	amend	VERB
ftr-359	662	166	section	section	NOUN
ftr-359	662	167	116	116	NUM
ftr-359	662	168	.	.	PUNCT
ftr-359	663	1	reg	reg	NOUN
ftr-359	663	2	.	.	PUNCT
ftr-359	664	1	§	§	PROPN
ftr-359	664	2	1.368	1.368	NUM
ftr-359	664	3	-	-	PUNCT
ftr-359	664	4	2(l	2(l	NUM
ftr-359	664	5	)	)	PUNCT
ftr-359	664	6	;	;	PUNCT
ftr-359	664	7	rev	rev	PROPN
ftr-359	664	8	.	.	PROPN
ftr-359	664	9	rul	rul	PROPN
ftr-359	664	10	.	.	PUNCT
ftr-359	664	11	2004	2004	NUM
ftr-359	664	12	-	-	SYM
ftr-359	664	13	83	83	NUM
ftr-359	664	14	,	,	PUNCT
ftr-359	664	15	2004	2004	NUM
ftr-359	664	16	-	-	SYM
ftr-359	664	17	2	2	NUM
ftr-359	664	18	c.b	c.b	PROPN
ftr-359	664	19	.	.	PROPN
ftr-359	664	20	157	157	NUM
ftr-359	664	21	;	;	PUNCT
ftr-359	664	22	rev	rev	PROPN
ftr-359	664	23	.	.	PROPN
ftr-359	664	24	rul	rul	PROPN
ftr-359	664	25	.	.	PUNCT
ftr-359	665	1	70240	70240	NUM
ftr-359	665	2	,	,	PUNCT
ftr-359	665	3	1970	1970	NUM
ftr-359	665	4	-	-	SYM
ftr-359	665	5	1	1	NUM
ftr-359	665	6	c.b	c.b	PROPN
ftr-359	665	7	.	.	PROPN
ftr-359	665	8	81	81	NUM
ftr-359	665	9	.	.	X
ftr-359	666	1	117	117	NUM
ftr-359	666	2	.	.	PUNCT
ftr-359	667	1	notice	notice	VERB
ftr-359	667	2	2008	2008	NUM
ftr-359	667	3	-	-	SYM
ftr-359	667	4	10	10	NUM
ftr-359	667	5	,	,	PUNCT
ftr-359	667	6	2008	2008	NUM
ftr-359	667	7	-	-	SYM
ftr-359	667	8	1	1	NUM
ftr-359	667	9	c.b	c.b	PROPN
ftr-359	667	10	.	.	PROPN
ftr-359	667	11	277	277	NUM
ftr-359	667	12	.	.	PUNCT
ftr-359	668	1	118	118	NUM
ftr-359	668	2	.	.	PUNCT
ftr-359	669	1	see	see	VERB
ftr-359	669	2	joint	joint	ADJ
ftr-359	669	3	comm	comm	NOUN
ftr-359	669	4	.	.	PUNCT
ftr-359	670	1	technical	technical	ADJ
ftr-359	670	2	explanation	explanation	PROPN
ftr-359	670	3	,	,	PUNCT
ftr-359	670	4	supra	supra	PROPN
ftr-359	670	5	note	note	NOUN
ftr-359	670	6	3	3	NUM
ftr-359	670	7	,	,	PUNCT
ftr-359	670	8	at	at	ADP
ftr-359	670	9	153	153	NUM
ftr-359	670	10	.	.	PUNCT
ftr-359	670	11	119	119	NUM
ftr-359	670	12	.	.	PUNCT
ftr-359	671	1	temp	temp	NOUN
ftr-359	671	2	.	.	PUNCT
ftr-359	672	1	reg	reg	NOUN
ftr-359	672	2	.	.	PUNCT
ftr-359	673	1	§	§	PROPN
ftr-359	673	2	1.367(b)-14t(b)(1	1.367(b)-14t(b)(1	NUM
ftr-359	673	3	)	)	PUNCT
ftr-359	673	4	.	.	PUNCT
ftr-359	674	1	120	120	NUM
ftr-359	674	2	.	.	PUNCT
ftr-359	674	3	temp	temp	NOUN
ftr-359	674	4	.	.	PUNCT
ftr-359	675	1	reg	reg	NOUN
ftr-359	675	2	.	.	PUNCT
ftr-359	676	1	§	§	PROPN
ftr-359	676	2	1.367(b)-14t(b)(3	1.367(b)-14t(b)(3	NUM
ftr-359	676	3	)	)	PUNCT
ftr-359	676	4	.	.	PUNCT
ftr-359	677	1	121	121	NUM
ftr-359	677	2	.	.	PUNCT
ftr-359	677	3	notice	notice	NOUN
ftr-359	677	4	of	of	ADP
ftr-359	677	5	proposed	propose	VERB
ftr-359	677	6	rulemaking	rulemaking	NOUN
ftr-359	677	7	,	,	PUNCT
ftr-359	677	8	2008	2008	NUM
ftr-359	677	9	-	-	SYM
ftr-359	677	10	2	2	NUM
ftr-359	677	11	c.b	c.b	PROPN
ftr-359	677	12	.	.	PROPN
ftr-359	677	13	867	867	NUM
ftr-359	677	14	;	;	PUNCT
ftr-359	677	15	prop	prop	NOUN
ftr-359	677	16	.	.	PUNCT
ftr-359	678	1	reg	reg	PROPN
ftr-359	678	2	.	.	PUNCT
ftr-359	679	1	§	§	PROPN
ftr-359	679	2	1.367(a)-3(d)(2)(vi)(b	1.367(a)-3(d)(2)(vi)(b	PROPN
ftr-359	679	3	)	)	PUNCT
ftr-359	679	4	.	.	PUNCT
ftr-359	680	1	446	446	NUM
ftr-359	680	2	florida	florida	PROPN
ftr-359	680	3	tax	tax	NOUN
ftr-359	680	4	review	review	NOUN
ftr-359	680	5	[	[	X
ftr-359	680	6	vol	vol	NOUN
ftr-359	680	7	.	.	PUNCT
ftr-359	681	1	10:6	10:6	NUM
ftr-359	681	2	356(a)(2	356(a)(2	NUM
ftr-359	681	3	)	)	PUNCT
ftr-359	682	1	so	so	SCONJ
ftr-359	682	2	that	that	SCONJ
ftr-359	682	3	the	the	DET
ftr-359	682	4	boot	boot	NOUN
ftr-359	682	5	in	in	ADP
ftr-359	682	6	a	a	DET
ftr-359	682	7	reorganization	reorganization	NOUN
ftr-359	682	8	is	be	AUX
ftr-359	682	9	not	not	PART
ftr-359	682	10	limited	limit	VERB
ftr-359	682	11	to	to	ADP
ftr-359	682	12	the	the	DET
ftr-359	682	13	amount	amount	NOUN
ftr-359	682	14	of	of	ADP
ftr-359	682	15	the	the	DET
ftr-359	682	16	gain.122	gain.122	PROPN
ftr-359	682	17	f.	f.	PROPN
ftr-359	682	18	shell	shell	PROPN
ftr-359	682	19	petroleum	petroleum	PROPN
ftr-359	682	20	v.	v.	ADP
ftr-359	682	21	united	united	PROPN
ftr-359	682	22	states123	states123	PROPN
ftr-359	683	1	the	the	DET
ftr-359	683	2	facts	fact	NOUN
ftr-359	683	3	of	of	ADP
ftr-359	683	4	shell	shell	ADJ
ftr-359	683	5	petroleum	petroleum	NOUN
ftr-359	683	6	present	present	NOUN
ftr-359	683	7	an	an	DET
ftr-359	683	8	interesting	interesting	ADJ
ftr-359	683	9	case	case	NOUN
ftr-359	683	10	in	in	ADP
ftr-359	683	11	which	which	PRON
ftr-359	683	12	the	the	DET
ftr-359	683	13	taxpayer	taxpayer	NOUN
ftr-359	683	14	created	create	VERB
ftr-359	683	15	a	a	DET
ftr-359	683	16	potential	potential	ADJ
ftr-359	683	17	double	double	ADJ
ftr-359	683	18	deduction	deduction	NOUN
ftr-359	683	19	through	through	ADP
ftr-359	683	20	a	a	DET
ftr-359	683	21	business	business	NOUN
ftr-359	683	22	restructuring	restructuring	NOUN
ftr-359	683	23	.	.	PUNCT
ftr-359	684	1	internal	internal	ADJ
ftr-359	684	2	restructurings	restructuring	NOUN
ftr-359	684	3	are	be	AUX
ftr-359	684	4	common	common	ADJ
ftr-359	684	5	and	and	CCONJ
ftr-359	684	6	tax	tax	NOUN
ftr-359	684	7	planners	planner	NOUN
ftr-359	684	8	will	will	AUX
ftr-359	684	9	often	often	ADV
ftr-359	684	10	attempt	attempt	VERB
ftr-359	684	11	to	to	PART
ftr-359	684	12	capture	capture	VERB
ftr-359	684	13	tax	tax	NOUN
ftr-359	684	14	savings	saving	NOUN
ftr-359	684	15	as	as	ADP
ftr-359	684	16	part	part	NOUN
ftr-359	684	17	of	of	ADP
ftr-359	684	18	a	a	DET
ftr-359	684	19	restructuring	restructure	VERB
ftr-359	684	20	transaction	transaction	NOUN
ftr-359	684	21	.	.	PUNCT
ftr-359	685	1	the	the	DET
ftr-359	685	2	irs	irs	PROPN
ftr-359	685	3	announced	announce	VERB
ftr-359	685	4	that	that	SCONJ
ftr-359	685	5	it	it	PRON
ftr-359	685	6	would	would	AUX
ftr-359	685	7	challenge124	challenge124	PROPN
ftr-359	685	8	and	and	CCONJ
ftr-359	685	9	in	in	ADP
ftr-359	685	10	fact	fact	NOUN
ftr-359	685	11	has	have	AUX
ftr-359	685	12	successfully	successfully	ADV
ftr-359	685	13	challenged	challenge	VERB
ftr-359	685	14	internal	internal	ADJ
ftr-359	685	15	restructurings	restructuring	NOUN
ftr-359	685	16	and	and	CCONJ
ftr-359	685	17	related	relate	VERB
ftr-359	685	18	party	party	NOUN
ftr-359	685	19	transactions	transaction	NOUN
ftr-359	685	20	that	that	PRON
ftr-359	685	21	captured	capture	VERB
ftr-359	685	22	tax	tax	NOUN
ftr-359	685	23	benefits	benefit	NOUN
ftr-359	685	24	similar	similar	ADJ
ftr-359	685	25	to	to	ADP
ftr-359	685	26	those	those	PRON
ftr-359	685	27	obtained	obtain	VERB
ftr-359	685	28	in	in	ADP
ftr-359	685	29	shell	shell	ADJ
ftr-359	685	30	petroleum	petroleum	NOUN
ftr-359	685	31	,	,	PUNCT
ftr-359	685	32	but	but	CCONJ
ftr-359	685	33	in	in	ADP
ftr-359	685	34	these	these	DET
ftr-359	685	35	other	other	ADJ
ftr-359	685	36	cases	case	NOUN
ftr-359	685	37	the	the	DET
ftr-359	685	38	courts	court	NOUN
ftr-359	685	39	found	find	VERB
ftr-359	685	40	that	that	SCONJ
ftr-359	685	41	the	the	DET
ftr-359	685	42	business	business	NOUN
ftr-359	685	43	purpose	purpose	NOUN
ftr-359	685	44	and	and	CCONJ
ftr-359	685	45	non	non	ADJ
ftr-359	685	46	-	-	ADJ
ftr-359	685	47	tax	tax	ADJ
ftr-359	685	48	economic	economic	ADJ
ftr-359	685	49	consequences	consequence	NOUN
ftr-359	685	50	were	be	AUX
ftr-359	685	51	insignificant.125	insignificant.125	VERB
ftr-359	685	52	in	in	ADP
ftr-359	685	53	shell	shell	ADJ
ftr-359	685	54	petroleum	petroleum	NOUN
ftr-359	685	55	,	,	PUNCT
ftr-359	685	56	the	the	DET
ftr-359	685	57	court	court	NOUN
ftr-359	685	58	accepted	accept	VERB
ftr-359	685	59	that	that	SCONJ
ftr-359	685	60	the	the	DET
ftr-359	685	61	taxpayer	taxpayer	NOUN
ftr-359	685	62	had	have	VERB
ftr-359	685	63	a	a	DET
ftr-359	685	64	legitimate	legitimate	ADJ
ftr-359	685	65	business	business	NOUN
ftr-359	685	66	purpose	purpose	NOUN
ftr-359	685	67	for	for	ADP
ftr-359	685	68	its	its	PRON
ftr-359	685	69	restructuring	restructuring	NOUN
ftr-359	685	70	transaction	transaction	NOUN
ftr-359	685	71	,	,	PUNCT
ftr-359	685	72	and	and	CCONJ
ftr-359	685	73	so	so	ADV
ftr-359	685	74	the	the	DET
ftr-359	685	75	facts	fact	NOUN
ftr-359	685	76	provide	provide	VERB
ftr-359	685	77	an	an	DET
ftr-359	685	78	interesting	interesting	ADJ
ftr-359	685	79	situation	situation	NOUN
ftr-359	685	80	to	to	PART
ftr-359	685	81	consider	consider	VERB
ftr-359	685	82	the	the	DET
ftr-359	685	83	contours	contours	NOUN
ftr-359	685	84	of	of	ADP
ftr-359	685	85	internal	internal	ADJ
ftr-359	685	86	tax	tax	NOUN
ftr-359	685	87	planning	planning	NOUN
ftr-359	685	88	now	now	ADV
ftr-359	685	89	that	that	SCONJ
ftr-359	685	90	new	new	ADJ
ftr-359	685	91	section	section	NOUN
ftr-359	685	92	7701(o	7701(o	NOUN
ftr-359	685	93	)	)	PUNCT
ftr-359	685	94	is	be	AUX
ftr-359	685	95	in	in	ADP
ftr-359	685	96	place	place	NOUN
ftr-359	685	97	.	.	PUNCT
ftr-359	686	1	1	1	X
ftr-359	686	2	.	.	X
ftr-359	686	3	the	the	DET
ftr-359	686	4	historical	historical	ADJ
ftr-359	686	5	basis	basis	NOUN
ftr-359	686	6	for	for	ADP
ftr-359	686	7	the	the	DET
ftr-359	686	8	opinion	opinion	NOUN
ftr-359	686	9	in	in	ADP
ftr-359	686	10	shell	shell	ADJ
ftr-359	686	11	petroleum,126	petroleum,126	NOUN
ftr-359	686	12	the	the	DET
ftr-359	686	13	taxpayer	taxpayer	NOUN
ftr-359	686	14	transferred	transfer	VERB
ftr-359	686	15	non	non	ADJ
ftr-359	686	16	-	-	ADJ
ftr-359	686	17	producing	produce	VERB
ftr-359	686	18	oil	oil	NOUN
ftr-359	686	19	and	and	CCONJ
ftr-359	686	20	gas	gas	NOUN
ftr-359	686	21	properties	property	NOUN
ftr-359	686	22	that	that	PRON
ftr-359	686	23	had	have	AUX
ftr-359	686	24	depreciated	depreciate	VERB
ftr-359	686	25	in	in	ADP
ftr-359	686	26	value	value	NOUN
ftr-359	686	27	,	,	PUNCT
ftr-359	686	28	along	along	ADP
ftr-359	686	29	with	with	ADP
ftr-359	686	30	some	some	DET
ftr-359	686	31	incomeproducing	incomeproducing	ADJ
ftr-359	686	32	properties	property	NOUN
ftr-359	686	33	,	,	PUNCT
ftr-359	686	34	to	to	ADP
ftr-359	686	35	a	a	DET
ftr-359	686	36	special	special	ADJ
ftr-359	686	37	purpose	purpose	NOUN
ftr-359	686	38	subsidiary	subsidiary	NOUN
ftr-359	686	39	in	in	ADP
ftr-359	686	40	exchange	exchange	NOUN
ftr-359	686	41	for	for	ADP
ftr-359	686	42	common	common	ADJ
ftr-359	686	43	stock	stock	NOUN
ftr-359	686	44	and	and	CCONJ
ftr-359	686	45	preferred	preferred	ADJ
ftr-359	686	46	stock	stock	NOUN
ftr-359	686	47	in	in	ADP
ftr-359	686	48	the	the	DET
ftr-359	686	49	new	new	ADJ
ftr-359	686	50	subsidiary	subsidiary	NOUN
ftr-359	686	51	.	.	PUNCT
ftr-359	687	1	the	the	DET
ftr-359	687	2	preferred	preferred	ADJ
ftr-359	687	3	stock	stock	NOUN
ftr-359	687	4	had	have	VERB
ftr-359	687	5	a	a	DET
ftr-359	687	6	high	high	ADJ
ftr-359	687	7	“	"	PUNCT
ftr-359	687	8	carryover	carryover	NOUN
ftr-359	687	9	”	"	PUNCT
ftr-359	687	10	basis	basis	NOUN
ftr-359	687	11	but	but	CCONJ
ftr-359	687	12	a	a	DET
ftr-359	687	13	low	low	ADJ
ftr-359	687	14	fair	fair	ADJ
ftr-359	687	15	market	market	NOUN
ftr-359	687	16	value	value	NOUN
ftr-359	687	17	.	.	PUNCT
ftr-359	688	1	the	the	DET
ftr-359	688	2	transferor	transferor	NOUN
ftr-359	688	3	corporation	corporation	NOUN
ftr-359	688	4	then	then	ADV
ftr-359	688	5	sold	sell	VERB
ftr-359	688	6	the	the	DET
ftr-359	688	7	preferred	preferred	ADJ
ftr-359	688	8	stock	stock	NOUN
ftr-359	688	9	to	to	ADP
ftr-359	688	10	investors	investor	NOUN
ftr-359	688	11	in	in	ADP
ftr-359	688	12	order	order	NOUN
ftr-359	688	13	to	to	PART
ftr-359	688	14	raise	raise	VERB
ftr-359	688	15	capital	capital	NOUN
ftr-359	688	16	and	and	CCONJ
ftr-359	688	17	recognized	recognize	VERB
ftr-359	688	18	approximately	approximately	ADV
ftr-359	688	19	$	$	SYM
ftr-359	688	20	354	354	NUM
ftr-359	688	21	million	million	NUM
ftr-359	688	22	of	of	ADP
ftr-359	688	23	loss	loss	NOUN
ftr-359	688	24	on	on	ADP
ftr-359	688	25	this	this	DET
ftr-359	688	26	sale	sale	NOUN
ftr-359	688	27	.	.	PUNCT
ftr-359	689	1	the	the	DET
ftr-359	689	2	income	income	NOUN
ftr-359	689	3	122	122	NUM
ftr-359	689	4	.	.	PUNCT
ftr-359	690	1	u.s	u.s	PROPN
ftr-359	690	2	.	.	PROPN
ftr-359	690	3	treasury	treasury	PROPN
ftr-359	690	4	dep’t	dep’t	PROPN
ftr-359	690	5	,	,	PUNCT
ftr-359	690	6	general	general	ADJ
ftr-359	690	7	explanation	explanation	NOUN
ftr-359	690	8	of	of	ADP
ftr-359	690	9	the	the	DET
ftr-359	690	10	administration	administration	NOUN
ftr-359	690	11	’s	’s	PART
ftr-359	690	12	fiscal	fiscal	ADJ
ftr-359	690	13	year	year	NOUN
ftr-359	690	14	2011	2011	NUM
ftr-359	690	15	revenue	revenue	NOUN
ftr-359	690	16	proposals	proposal	NOUN
ftr-359	690	17	38	38	NUM
ftr-359	690	18	(	(	PUNCT
ftr-359	690	19	feb	feb	X
ftr-359	690	20	.	.	PROPN
ftr-359	690	21	1	1	NUM
ftr-359	690	22	,	,	PUNCT
ftr-359	690	23	2009	2009	NUM
ftr-359	690	24	)	)	PUNCT
ftr-359	690	25	,	,	PUNCT
ftr-359	690	26	available	available	ADJ
ftr-359	690	27	at	at	ADP
ftr-359	690	28	http://www.treas.gov/offices/tax-policy/library/greenbk10.pdf	http://www.treas.gov/offices/tax-policy/library/greenbk10.pdf	PROPN
ftr-359	690	29	.	.	PUNCT
ftr-359	691	1	123	123	NUM
ftr-359	691	2	.	.	PUNCT
ftr-359	691	3	shell	shell	PROPN
ftr-359	691	4	petroleum	petroleum	PROPN
ftr-359	691	5	,	,	PUNCT
ftr-359	691	6	inc	inc	PROPN
ftr-359	691	7	.	.	PROPN
ftr-359	692	1	v.	v.	PROPN
ftr-359	692	2	united	united	PROPN
ftr-359	692	3	states	states	PROPN
ftr-359	692	4	,	,	PUNCT
ftr-359	692	5	2008	2008	NUM
ftr-359	692	6	-	-	SYM
ftr-359	692	7	02	02	NUM
ftr-359	692	8	u.s.t.c	u.s.t.c	PROPN
ftr-359	692	9	.	.	PROPN
ftr-359	693	1	¶	¶	PROPN
ftr-359	693	2	50,422	50,422	NUM
ftr-359	693	3	(	(	PUNCT
ftr-359	693	4	s.d	s.d	PROPN
ftr-359	693	5	.	.	PUNCT
ftr-359	694	1	tex	tex	PROPN
ftr-359	694	2	2008	2008	NUM
ftr-359	694	3	)	)	PUNCT
ftr-359	694	4	.	.	PUNCT
ftr-359	695	1	124	124	NUM
ftr-359	695	2	.	.	PUNCT
ftr-359	696	1	see	see	VERB
ftr-359	696	2	,	,	PUNCT
ftr-359	696	3	e.g.	e.g.	ADV
ftr-359	696	4	,	,	PUNCT
ftr-359	696	5	notice	notice	VERB
ftr-359	696	6	2002	2002	NUM
ftr-359	696	7	-	-	SYM
ftr-359	696	8	21	21	NUM
ftr-359	696	9	,	,	PUNCT
ftr-359	696	10	2002	2002	NUM
ftr-359	696	11	-	-	SYM
ftr-359	696	12	1	1	NUM
ftr-359	696	13	c.b	c.b	PROPN
ftr-359	696	14	.	.	PROPN
ftr-359	696	15	730	730	NUM
ftr-359	696	16	(	(	PUNCT
ftr-359	696	17	inflated	inflated	ADJ
ftr-359	696	18	basis	basis	NOUN
ftr-359	696	19	)	)	PUNCT
ftr-359	696	20	;	;	PUNCT
ftr-359	696	21	notice	notice	VERB
ftr-359	696	22	2001	2001	NUM
ftr-359	696	23	-	-	SYM
ftr-359	696	24	17	17	NUM
ftr-359	696	25	,	,	PUNCT
ftr-359	696	26	2001	2001	NUM
ftr-359	696	27	-	-	SYM
ftr-359	696	28	1	1	NUM
ftr-359	696	29	c.b	c.b	PROPN
ftr-359	696	30	.	.	PROPN
ftr-359	697	1	730	730	NUM
ftr-359	697	2	(	(	PUNCT
ftr-359	697	3	contingent	contingent	ADJ
ftr-359	697	4	liability	liability	NOUN
ftr-359	697	5	)	)	PUNCT
ftr-359	697	6	;	;	PUNCT
ftr-359	697	7	notice	notice	VERB
ftr-359	697	8	2000	2000	NUM
ftr-359	697	9	-	-	SYM
ftr-359	697	10	44	44	NUM
ftr-359	697	11	,	,	PUNCT
ftr-359	697	12	2000	2000	NUM
ftr-359	697	13	-	-	SYM
ftr-359	697	14	2	2	NUM
ftr-359	697	15	c.b	c.b	PROPN
ftr-359	697	16	.	.	PROPN
ftr-359	697	17	255	255	NUM
ftr-359	698	1	(	(	PUNCT
ftr-359	698	2	son	son	NOUN
ftr-359	698	3	of	of	ADP
ftr-359	698	4	boss	boss	NOUN
ftr-359	698	5	)	)	PUNCT
ftr-359	698	6	;	;	PUNCT
ftr-359	698	7	notice	notice	VERB
ftr-359	698	8	99	99	NUM
ftr-359	698	9	-	-	SYM
ftr-359	698	10	59	59	NUM
ftr-359	698	11	,	,	PUNCT
ftr-359	698	12	1999	1999	NUM
ftr-359	698	13	-	-	SYM
ftr-359	698	14	2	2	NUM
ftr-359	698	15	c.b	c.b	PROPN
ftr-359	698	16	.	.	PROPN
ftr-359	698	17	761	761	NUM
ftr-359	698	18	(	(	PUNCT
ftr-359	698	19	boss	boss	NOUN
ftr-359	698	20	)	)	PUNCT
ftr-359	698	21	;	;	PUNCT
ftr-359	698	22	notice	notice	VERB
ftr-359	698	23	2001	2001	NUM
ftr-359	698	24	-	-	SYM
ftr-359	698	25	45	45	NUM
ftr-359	698	26	,	,	PUNCT
ftr-359	698	27	2001	2001	NUM
ftr-359	698	28	-	-	SYM
ftr-359	698	29	2	2	NUM
ftr-359	698	30	c.b	c.b	PROPN
ftr-359	698	31	.	.	PROPN
ftr-359	698	32	129	129	NUM
ftr-359	698	33	(	(	PUNCT
ftr-359	698	34	basis	basis	NOUN
ftr-359	698	35	shifts	shift	NOUN
ftr-359	698	36	)	)	PUNCT
ftr-359	698	37	.	.	PUNCT
ftr-359	699	1	125	125	NUM
ftr-359	699	2	.	.	PUNCT
ftr-359	699	3	see	see	VERB
ftr-359	699	4	,	,	PUNCT
ftr-359	699	5	e.g.	e.g.	ADV
ftr-359	699	6	,	,	PUNCT
ftr-359	699	7	coltec	coltec	ADJ
ftr-359	699	8	indus	indus	NOUN
ftr-359	699	9	.	.	PUNCT
ftr-359	699	10	,	,	PUNCT
ftr-359	699	11	inc	inc	PROPN
ftr-359	699	12	.	.	PROPN
ftr-359	699	13	v.	v.	PROPN
ftr-359	699	14	united	united	PROPN
ftr-359	699	15	states	states	PROPN
ftr-359	699	16	,	,	PUNCT
ftr-359	699	17	454	454	NUM
ftr-359	699	18	f.3d	f.3d	NUM
ftr-359	699	19	1340	1340	NUM
ftr-359	699	20	(	(	PUNCT
ftr-359	699	21	fed	fed	PROPN
ftr-359	699	22	.	.	PUNCT
ftr-359	699	23	cir	cir	PROPN
ftr-359	699	24	.	.	PROPN
ftr-359	699	25	2007	2007	NUM
ftr-359	699	26	)	)	PUNCT
ftr-359	699	27	;	;	PUNCT
ftr-359	699	28	long	long	ADJ
ftr-359	699	29	term	term	NOUN
ftr-359	699	30	capital	capital	NOUN
ftr-359	699	31	holdings	holding	NOUN
ftr-359	699	32	v.	v.	ADP
ftr-359	699	33	united	united	PROPN
ftr-359	699	34	states	states	PROPN
ftr-359	699	35	,	,	PUNCT
ftr-359	699	36	330	330	NUM
ftr-359	699	37	f.	f.	PROPN
ftr-359	699	38	supp	supp	PROPN
ftr-359	699	39	.	.	PUNCT
ftr-359	700	1	2d	2d	NOUN
ftr-359	700	2	122	122	NUM
ftr-359	700	3	(	(	PUNCT
ftr-359	700	4	d.	d.	PROPN
ftr-359	700	5	conn	conn	PROPN
ftr-359	700	6	.	.	PROPN
ftr-359	700	7	2004	2004	NUM
ftr-359	700	8	)	)	PUNCT
ftr-359	701	1	(	(	PUNCT
ftr-359	701	2	contribution	contribution	NOUN
ftr-359	701	3	of	of	ADP
ftr-359	701	4	built	build	VERB
ftr-359	701	5	-	-	PUNCT
ftr-359	701	6	in	in	ADP
ftr-359	701	7	loss	loss	NOUN
ftr-359	701	8	stock	stock	NOUN
ftr-359	701	9	to	to	ADP
ftr-359	701	10	partnership	partnership	NOUN
ftr-359	701	11	lacked	lack	VERB
ftr-359	701	12	economic	economic	ADJ
ftr-359	701	13	substance	substance	NOUN
ftr-359	701	14	)	)	PUNCT
ftr-359	701	15	,	,	PUNCT
ftr-359	701	16	aff’d	aff’d	VERB
ftr-359	701	17	,	,	PUNCT
ftr-359	701	18	150	150	NUM
ftr-359	701	19	f.	f.	PROPN
ftr-359	701	20	app’x	app’x	PROPN
ftr-359	701	21	40	40	NUM
ftr-359	701	22	(	(	PUNCT
ftr-359	701	23	2d	2d	NUM
ftr-359	701	24	cir	cir	NOUN
ftr-359	701	25	2005	2005	NUM
ftr-359	701	26	)	)	PUNCT
ftr-359	701	27	;	;	PUNCT
ftr-359	701	28	jade	jade	NOUN
ftr-359	701	29	trading	trading	PROPN
ftr-359	701	30	,	,	PUNCT
ftr-359	701	31	llc	llc	PROPN
ftr-359	701	32	v.	v.	PROPN
ftr-359	701	33	united	united	PROPN
ftr-359	701	34	states	states	PROPN
ftr-359	701	35	,	,	PUNCT
ftr-359	701	36	80	80	NUM
ftr-359	701	37	fed	feed	VERB
ftr-359	701	38	.	.	PUNCT
ftr-359	702	1	cl	cl	NOUN
ftr-359	702	2	.	.	PROPN
ftr-359	702	3	11	11	NUM
ftr-359	702	4	(	(	PUNCT
ftr-359	702	5	2007	2007	NUM
ftr-359	702	6	)	)	PUNCT
ftr-359	702	7	,	,	PUNCT
ftr-359	702	8	rev’d	rev’d	NOUN
ftr-359	702	9	in	in	ADP
ftr-359	702	10	part	part	NOUN
ftr-359	702	11	,	,	PUNCT
ftr-359	702	12	598	598	NUM
ftr-359	702	13	f.3d	f.3d	NUM
ftr-359	702	14	1372	1372	NUM
ftr-359	702	15	(	(	PUNCT
ftr-359	703	1	fed	fed	PROPN
ftr-359	703	2	.	.	PUNCT
ftr-359	703	3	cir	cir	PROPN
ftr-359	703	4	.	.	PROPN
ftr-359	703	5	2010	2010	NUM
ftr-359	703	6	)	)	PUNCT
ftr-359	704	1	(	(	PUNCT
ftr-359	704	2	reversing	reverse	VERB
ftr-359	704	3	and	and	CCONJ
ftr-359	704	4	remanding	remand	VERB
ftr-359	704	5	on	on	ADP
ftr-359	704	6	a	a	DET
ftr-359	704	7	separate	separate	ADJ
ftr-359	704	8	issue	issue	NOUN
ftr-359	704	9	,	,	PUNCT
ftr-359	704	10	but	but	CCONJ
ftr-359	704	11	affirming	affirm	VERB
ftr-359	704	12	the	the	DET
ftr-359	704	13	court	court	NOUN
ftr-359	704	14	of	of	ADP
ftr-359	704	15	federal	federal	ADJ
ftr-359	704	16	claims	claim	NOUN
ftr-359	704	17	decision	decision	NOUN
ftr-359	704	18	that	that	SCONJ
ftr-359	704	19	the	the	DET
ftr-359	704	20	transaction	transaction	NOUN
ftr-359	704	21	lacked	lack	VERB
ftr-359	704	22	economic	economic	ADJ
ftr-359	704	23	substance	substance	NOUN
ftr-359	704	24	)	)	PUNCT
ftr-359	704	25	.	.	PUNCT
ftr-359	705	1	126	126	NUM
ftr-359	705	2	.	.	PUNCT
ftr-359	705	3	shell	shell	PROPN
ftr-359	705	4	petroleum	petroleum	NOUN
ftr-359	705	5	,	,	PUNCT
ftr-359	705	6	2008	2008	NUM
ftr-359	705	7	-	-	SYM
ftr-359	705	8	02	02	NUM
ftr-359	705	9	u.s.t.c	u.s.t.c	PROPN
ftr-359	705	10	.	.	PROPN
ftr-359	706	1	¶	¶	PROPN
ftr-359	706	2	50,422	50,422	NUM
ftr-359	706	3	.	.	PUNCT
ftr-359	707	1	https://checkpoint.riag.com/getdoc?docid=t0rulng70:15859.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=t0rulng70:15859.1&pinpnt=	PROPN
ftr-359	707	2	2010	2010	NUM
ftr-359	707	3	]	]	X
ftr-359	707	4	economic	economic	ADJ
ftr-359	707	5	substance	substance	NOUN
ftr-359	707	6	doctrine	doctrine	NOUN
ftr-359	707	7	447	447	NUM
ftr-359	707	8	producing	produce	VERB
ftr-359	707	9	properties	property	NOUN
ftr-359	707	10	produced	produce	VERB
ftr-359	707	11	sufficient	sufficient	ADJ
ftr-359	707	12	cash	cash	NOUN
ftr-359	707	13	flow	flow	NOUN
ftr-359	707	14	to	to	PART
ftr-359	707	15	fund	fund	VERB
ftr-359	707	16	the	the	DET
ftr-359	707	17	dividends	dividend	NOUN
ftr-359	707	18	on	on	ADP
ftr-359	707	19	the	the	DET
ftr-359	707	20	preferred	preferred	ADJ
ftr-359	707	21	stock	stock	NOUN
ftr-359	707	22	.	.	PUNCT
ftr-359	708	1	because	because	SCONJ
ftr-359	708	2	the	the	DET
ftr-359	708	3	underlying	underlie	VERB
ftr-359	708	4	subsidiary	subsidiary	NOUN
ftr-359	708	5	took	take	VERB
ftr-359	708	6	property	property	NOUN
ftr-359	708	7	with	with	ADP
ftr-359	708	8	a	a	DET
ftr-359	708	9	built	build	VERB
ftr-359	708	10	-	-	PUNCT
ftr-359	708	11	in	in	ADP
ftr-359	708	12	loss	loss	NOUN
ftr-359	708	13	,	,	PUNCT
ftr-359	708	14	it	it	PRON
ftr-359	708	15	was	be	AUX
ftr-359	708	16	left	leave	VERB
ftr-359	708	17	for	for	ADP
ftr-359	708	18	another	another	DET
ftr-359	708	19	day	day	NOUN
ftr-359	708	20	to	to	PART
ftr-359	708	21	determine	determine	VERB
ftr-359	708	22	whether	whether	SCONJ
ftr-359	708	23	the	the	DET
ftr-359	708	24	subsidiary	subsidiary	NOUN
ftr-359	708	25	would	would	AUX
ftr-359	708	26	be	be	AUX
ftr-359	708	27	entitled	entitle	VERB
ftr-359	708	28	to	to	PART
ftr-359	708	29	recognize	recognize	VERB
ftr-359	708	30	ordinary	ordinary	ADJ
ftr-359	708	31	losses	loss	NOUN
ftr-359	708	32	if	if	SCONJ
ftr-359	708	33	and	and	CCONJ
ftr-359	708	34	when	when	SCONJ
ftr-359	708	35	it	it	PRON
ftr-359	708	36	sold	sell	VERB
ftr-359	708	37	the	the	DET
ftr-359	708	38	built	build	VERB
ftr-359	708	39	-	-	PUNCT
ftr-359	708	40	in	in	ADP
ftr-359	708	41	loss	loss	NOUN
ftr-359	708	42	properties	property	NOUN
ftr-359	708	43	in	in	ADP
ftr-359	708	44	the	the	DET
ftr-359	708	45	future.127	future.127	NOUN
ftr-359	708	46	thus	thus	ADV
ftr-359	708	47	,	,	PUNCT
ftr-359	708	48	this	this	DET
ftr-359	708	49	transaction	transaction	NOUN
ftr-359	708	50	created	create	VERB
ftr-359	708	51	a	a	DET
ftr-359	708	52	duplication	duplication	NOUN
ftr-359	708	53	of	of	ADP
ftr-359	708	54	losses	loss	NOUN
ftr-359	708	55	—	—	PUNCT
ftr-359	708	56	one	one	NUM
ftr-359	708	57	for	for	ADP
ftr-359	708	58	shell	shell	NOUN
ftr-359	708	59	by	by	ADP
ftr-359	708	60	selling	sell	VERB
ftr-359	708	61	the	the	DET
ftr-359	708	62	preferred	preferred	ADJ
ftr-359	708	63	stock	stock	NOUN
ftr-359	708	64	in	in	ADP
ftr-359	708	65	the	the	DET
ftr-359	708	66	new	new	ADJ
ftr-359	708	67	subsidiary	subsidiary	NOUN
ftr-359	708	68	and	and	CCONJ
ftr-359	708	69	another	another	DET
ftr-359	708	70	loss	loss	NOUN
ftr-359	708	71	for	for	ADP
ftr-359	708	72	the	the	DET
ftr-359	708	73	new	new	ADJ
ftr-359	708	74	subsidiary	subsidiary	NOUN
ftr-359	708	75	if	if	SCONJ
ftr-359	708	76	and	and	CCONJ
ftr-359	708	77	when	when	SCONJ
ftr-359	708	78	it	it	PRON
ftr-359	708	79	disposed	dispose	VERB
ftr-359	708	80	of	of	ADP
ftr-359	708	81	the	the	DET
ftr-359	708	82	built	build	VERB
ftr-359	708	83	-	-	PUNCT
ftr-359	708	84	in	in	ADP
ftr-359	708	85	loss	loss	NOUN
ftr-359	708	86	properties.128	properties.128	NOUN
ftr-359	708	87	the	the	DET
ftr-359	708	88	taxpayer	taxpayer	NOUN
ftr-359	708	89	was	be	AUX
ftr-359	708	90	able	able	ADJ
ftr-359	708	91	to	to	PART
ftr-359	708	92	demonstrate	demonstrate	VERB
ftr-359	708	93	that	that	SCONJ
ftr-359	708	94	the	the	DET
ftr-359	708	95	incorporation	incorporation	NOUN
ftr-359	708	96	of	of	ADP
ftr-359	708	97	the	the	DET
ftr-359	708	98	subsidiary	subsidiary	NOUN
ftr-359	708	99	along	along	ADP
ftr-359	708	100	with	with	ADP
ftr-359	708	101	the	the	DET
ftr-359	708	102	issuance	issuance	NOUN
ftr-359	708	103	of	of	ADP
ftr-359	708	104	preferred	preferred	ADJ
ftr-359	708	105	stock	stock	NOUN
ftr-359	708	106	was	be	AUX
ftr-359	708	107	done	do	VERB
ftr-359	708	108	in	in	ADP
ftr-359	708	109	order	order	NOUN
ftr-359	708	110	to	to	PART
ftr-359	708	111	generate	generate	VERB
ftr-359	708	112	additional	additional	ADJ
ftr-359	708	113	capital	capital	NOUN
ftr-359	708	114	for	for	ADP
ftr-359	708	115	the	the	DET
ftr-359	708	116	corporation	corporation	NOUN
ftr-359	708	117	and	and	CCONJ
ftr-359	708	118	also	also	ADV
ftr-359	708	119	in	in	ADP
ftr-359	708	120	order	order	NOUN
ftr-359	708	121	to	to	PART
ftr-359	708	122	provide	provide	VERB
ftr-359	708	123	better	well	ADJ
ftr-359	708	124	focus	focus	NOUN
ftr-359	708	125	over	over	ADP
ftr-359	708	126	the	the	DET
ftr-359	708	127	non	non	ADJ
ftr-359	708	128	-	-	ADJ
ftr-359	708	129	producing	producing	ADJ
ftr-359	708	130	assets	asset	NOUN
ftr-359	708	131	.	.	PUNCT
ftr-359	709	1	the	the	DET
ftr-359	709	2	taxpayer	taxpayer	NOUN
ftr-359	709	3	also	also	ADV
ftr-359	709	4	stated	state	VERB
ftr-359	709	5	that	that	SCONJ
ftr-359	709	6	the	the	DET
ftr-359	709	7	tax	tax	NOUN
ftr-359	709	8	department	department	NOUN
ftr-359	709	9	did	do	AUX
ftr-359	709	10	not	not	PART
ftr-359	709	11	explain	explain	VERB
ftr-359	709	12	the	the	DET
ftr-359	709	13	tax	tax	NOUN
ftr-359	709	14	benefits	benefit	NOUN
ftr-359	709	15	of	of	ADP
ftr-359	709	16	the	the	DET
ftr-359	709	17	transaction	transaction	NOUN
ftr-359	709	18	to	to	ADP
ftr-359	709	19	the	the	DET
ftr-359	709	20	corporate	corporate	ADJ
ftr-359	709	21	officers	officer	NOUN
ftr-359	709	22	responsible	responsible	ADJ
ftr-359	709	23	for	for	ADP
ftr-359	709	24	making	make	VERB
ftr-359	709	25	the	the	DET
ftr-359	709	26	decision	decision	NOUN
ftr-359	709	27	to	to	PART
ftr-359	709	28	engage	engage	VERB
ftr-359	709	29	in	in	ADP
ftr-359	709	30	this	this	DET
ftr-359	709	31	transaction	transaction	NOUN
ftr-359	709	32	so	so	SCONJ
ftr-359	709	33	that	that	SCONJ
ftr-359	709	34	the	the	DET
ftr-359	709	35	taxpayer	taxpayer	NOUN
ftr-359	709	36	could	could	AUX
ftr-359	709	37	clearly	clearly	ADV
ftr-359	709	38	demonstrate	demonstrate	VERB
ftr-359	709	39	that	that	SCONJ
ftr-359	709	40	the	the	DET
ftr-359	709	41	transaction	transaction	NOUN
ftr-359	709	42	was	be	AUX
ftr-359	709	43	motivated	motivate	VERB
ftr-359	709	44	by	by	ADP
ftr-359	709	45	non	non	ADJ
ftr-359	709	46	-	-	ADJ
ftr-359	709	47	tax	tax	ADJ
ftr-359	709	48	business	business	NOUN
ftr-359	709	49	considerations	consideration	NOUN
ftr-359	709	50	.	.	PUNCT
ftr-359	710	1	the	the	DET
ftr-359	710	2	district	district	NOUN
ftr-359	710	3	court	court	NOUN
ftr-359	710	4	held	hold	VERB
ftr-359	710	5	in	in	ADP
ftr-359	710	6	favor	favor	NOUN
ftr-359	710	7	of	of	ADP
ftr-359	710	8	the	the	DET
ftr-359	710	9	taxpayer	taxpayer	NOUN
ftr-359	710	10	,	,	PUNCT
ftr-359	710	11	reasoning	reason	VERB
ftr-359	710	12	that	that	SCONJ
ftr-359	710	13	the	the	DET
ftr-359	710	14	record	record	NOUN
ftr-359	710	15	demonstrated	demonstrate	VERB
ftr-359	710	16	sufficient	sufficient	ADJ
ftr-359	710	17	nontax	nontax	NOUN
ftr-359	710	18	business	business	NOUN
ftr-359	710	19	purposes	purpose	NOUN
ftr-359	710	20	because	because	SCONJ
ftr-359	710	21	the	the	DET
ftr-359	710	22	internal	internal	ADJ
ftr-359	710	23	restructuring	restructuring	NOUN
ftr-359	710	24	allowed	allow	VERB
ftr-359	710	25	the	the	DET
ftr-359	710	26	corporation	corporation	NOUN
ftr-359	710	27	to	to	PART
ftr-359	710	28	provide	provide	VERB
ftr-359	710	29	better	well	ADJ
ftr-359	710	30	fit	fit	NOUN
ftr-359	710	31	-	-	PUNCT
ftr-359	710	32	and	and	CCONJ
ftr-359	710	33	-	-	PUNCT
ftr-359	710	34	focus	focus	NOUN
ftr-359	710	35	to	to	ADP
ftr-359	710	36	distressed	distressed	ADJ
ftr-359	710	37	properties	property	NOUN
ftr-359	710	38	and	and	CCONJ
ftr-359	710	39	also	also	ADV
ftr-359	710	40	provided	provide	VERB
ftr-359	710	41	a	a	DET
ftr-359	710	42	means	means	NOUN
ftr-359	710	43	to	to	PART
ftr-359	710	44	raise	raise	VERB
ftr-359	710	45	capital	capital	NOUN
ftr-359	710	46	.	.	PUNCT
ftr-359	711	1	thus	thus	ADV
ftr-359	711	2	,	,	PUNCT
ftr-359	711	3	the	the	DET
ftr-359	711	4	court	court	NOUN
ftr-359	711	5	found	find	VERB
ftr-359	711	6	that	that	SCONJ
ftr-359	711	7	the	the	DET
ftr-359	711	8	taxpayer	taxpayer	NOUN
ftr-359	711	9	in	in	ADP
ftr-359	711	10	shell	shell	ADJ
ftr-359	711	11	petroleum	petroleum	NOUN
ftr-359	711	12	accomplished	accomplish	VERB
ftr-359	711	13	legitimate	legitimate	ADJ
ftr-359	711	14	,	,	PUNCT
ftr-359	711	15	non	non	ADJ
ftr-359	711	16	-	-	ADJ
ftr-359	711	17	tax	tax	ADJ
ftr-359	711	18	objectives	objective	NOUN
ftr-359	711	19	in	in	ADP
ftr-359	711	20	a	a	DET
ftr-359	711	21	manner	manner	NOUN
ftr-359	711	22	that	that	PRON
ftr-359	711	23	maximized	maximize	VERB
ftr-359	711	24	the	the	DET
ftr-359	711	25	attendant	attendant	ADJ
ftr-359	711	26	tax	tax	NOUN
ftr-359	711	27	benefits	benefit	NOUN
ftr-359	711	28	under	under	ADP
ftr-359	711	29	then	then	ADV
ftr-359	711	30	-	-	PUNCT
ftr-359	711	31	existing	exist	VERB
ftr-359	711	32	law	law	NOUN
ftr-359	711	33	.	.	PUNCT
ftr-359	712	1	shell	shell	PROPN
ftr-359	712	2	could	could	AUX
ftr-359	712	3	have	have	AUX
ftr-359	712	4	employed	employ	VERB
ftr-359	712	5	different	different	ADJ
ftr-359	712	6	means	mean	NOUN
ftr-359	712	7	to	to	PART
ftr-359	712	8	achieve	achieve	VERB
ftr-359	712	9	its	its	PRON
ftr-359	712	10	objectives	objective	NOUN
ftr-359	712	11	,	,	PUNCT
ftr-359	712	12	but	but	CCONJ
ftr-359	712	13	the	the	DET
ftr-359	712	14	means	mean	NOUN
ftr-359	712	15	it	it	PRON
ftr-359	712	16	took	take	VERB
ftr-359	712	17	were	be	AUX
ftr-359	712	18	ones	one	NOUN
ftr-359	712	19	that	that	PRON
ftr-359	712	20	accomplished	accomplish	VERB
ftr-359	712	21	legitimate	legitimate	ADJ
ftr-359	712	22	business	business	NOUN
ftr-359	712	23	purposes	purpose	NOUN
ftr-359	712	24	and	and	CCONJ
ftr-359	712	25	also	also	ADV
ftr-359	712	26	captured	capture	VERB
ftr-359	712	27	significant	significant	ADJ
ftr-359	712	28	tax	tax	NOUN
ftr-359	712	29	benefits	benefit	NOUN
ftr-359	712	30	.	.	PUNCT
ftr-359	713	1	congress	congress	PROPN
ftr-359	713	2	responded	respond	VERB
ftr-359	713	3	to	to	PART
ftr-359	713	4	correct	correct	VERB
ftr-359	713	5	this	this	DET
ftr-359	713	6	mistake	mistake	NOUN
ftr-359	713	7	by	by	ADP
ftr-359	713	8	enacting	enact	VERB
ftr-359	713	9	section	section	NOUN
ftr-359	713	10	362(e)(2	362(e)(2	NOUN
ftr-359	713	11	)	)	PUNCT
ftr-359	713	12	as	as	ADP
ftr-359	713	13	part	part	NOUN
ftr-359	713	14	of	of	ADP
ftr-359	713	15	the	the	DET
ftr-359	713	16	american	american	ADJ
ftr-359	713	17	jobs	jobs	PROPN
ftr-359	713	18	creation	creation	PROPN
ftr-359	713	19	act	act	NOUN
ftr-359	713	20	of	of	ADP
ftr-359	713	21	2004	2004	NUM
ftr-359	713	22	.	.	PUNCT
ftr-359	714	1	pursuant	pursuant	ADJ
ftr-359	714	2	to	to	ADP
ftr-359	714	3	section	section	NOUN
ftr-359	714	4	362(e)(2	362(e)(2	NUM
ftr-359	714	5	)	)	PUNCT
ftr-359	714	6	,	,	PUNCT
ftr-359	714	7	the	the	DET
ftr-359	714	8	transferee	transferee	NOUN
ftr-359	714	9	’s	’s	PART
ftr-359	714	10	aggregate	aggregate	ADJ
ftr-359	714	11	adjusted	adjusted	ADJ
ftr-359	714	12	basis	basis	NOUN
ftr-359	714	13	of	of	ADP
ftr-359	714	14	the	the	DET
ftr-359	714	15	property	property	NOUN
ftr-359	714	16	transferred	transfer	VERB
ftr-359	714	17	in	in	ADP
ftr-359	714	18	a	a	DET
ftr-359	714	19	section	section	NOUN
ftr-359	714	20	351	351	NUM
ftr-359	714	21	transfer	transfer	NOUN
ftr-359	714	22	shall	shall	AUX
ftr-359	714	23	not	not	PART
ftr-359	714	24	exceed	exceed	VERB
ftr-359	714	25	the	the	DET
ftr-359	714	26	aggregate	aggregate	ADJ
ftr-359	714	27	fair	fair	ADJ
ftr-359	714	28	market	market	NOUN
ftr-359	714	29	value	value	NOUN
ftr-359	714	30	of	of	ADP
ftr-359	714	31	such	such	ADJ
ftr-359	714	32	property	property	NOUN
ftr-359	714	33	immediately	immediately	ADV
ftr-359	714	34	after	after	ADP
ftr-359	714	35	the	the	DET
ftr-359	714	36	transfer	transfer	NOUN
ftr-359	714	37	.	.	PUNCT
ftr-359	715	1	the	the	DET
ftr-359	715	2	aggregate	aggregate	ADJ
ftr-359	715	3	reduction	reduction	NOUN
ftr-359	715	4	in	in	ADP
ftr-359	715	5	basis	basis	NOUN
ftr-359	715	6	shall	shall	AUX
ftr-359	715	7	be	be	AUX
ftr-359	715	8	allocated	allocate	VERB
ftr-359	715	9	among	among	ADP
ftr-359	715	10	the	the	DET
ftr-359	715	11	properties	property	NOUN
ftr-359	715	12	transferred	transfer	VERB
ftr-359	715	13	in	in	ADP
ftr-359	715	14	proportion	proportion	NOUN
ftr-359	715	15	to	to	ADP
ftr-359	715	16	the	the	DET
ftr-359	715	17	relative	relative	ADJ
ftr-359	715	18	built	build	VERB
ftr-359	715	19	-	-	PUNCT
ftr-359	715	20	in	in	ADP
ftr-359	715	21	loss	loss	NOUN
ftr-359	715	22	that	that	PRON
ftr-359	715	23	the	the	DET
ftr-359	715	24	properties	property	NOUN
ftr-359	715	25	exhibit	exhibit	VERB
ftr-359	715	26	.	.	PUNCT
ftr-359	716	1	moreover	moreover	ADV
ftr-359	716	2	,	,	PUNCT
ftr-359	716	3	if	if	SCONJ
ftr-359	716	4	the	the	DET
ftr-359	716	5	transferor	transferor	NOUN
ftr-359	716	6	and	and	CCONJ
ftr-359	716	7	transferee	transferee	NOUN
ftr-359	716	8	both	both	DET
ftr-359	716	9	elect	elect	VERB
ftr-359	716	10	,	,	PUNCT
ftr-359	716	11	the	the	DET
ftr-359	716	12	transferor	transferor	NOUN
ftr-359	716	13	’s	’s	PART
ftr-359	716	14	basis	basis	NOUN
ftr-359	716	15	in	in	ADP
ftr-359	716	16	the	the	DET
ftr-359	716	17	stock	stock	NOUN
ftr-359	716	18	received	receive	VERB
ftr-359	716	19	in	in	ADP
ftr-359	716	20	exchange	exchange	NOUN
ftr-359	716	21	for	for	ADP
ftr-359	716	22	property	property	NOUN
ftr-359	716	23	can	can	AUX
ftr-359	716	24	be	be	AUX
ftr-359	716	25	reduced	reduce	VERB
ftr-359	716	26	to	to	ADP
ftr-359	716	27	its	its	PRON
ftr-359	716	28	fair	fair	ADJ
ftr-359	716	29	market	market	NOUN
ftr-359	716	30	value	value	NOUN
ftr-359	716	31	in	in	ADP
ftr-359	716	32	lieu	lieu	NOUN
ftr-359	716	33	of	of	ADP
ftr-359	716	34	reducing	reduce	VERB
ftr-359	716	35	the	the	DET
ftr-359	716	36	basis	basis	NOUN
ftr-359	716	37	in	in	ADP
ftr-359	716	38	the	the	DET
ftr-359	716	39	property	property	NOUN
ftr-359	716	40	transferred	transfer	VERB
ftr-359	716	41	.	.	PUNCT
ftr-359	717	1	thus	thus	ADV
ftr-359	717	2	,	,	PUNCT
ftr-359	717	3	section	section	NOUN
ftr-359	717	4	362(e)(2	362(e)(2	NOUN
ftr-359	717	5	)	)	PUNCT
ftr-359	717	6	is	be	AUX
ftr-359	717	7	directly	directly	ADV
ftr-359	717	8	aimed	aim	VERB
ftr-359	717	9	at	at	ADP
ftr-359	717	10	the	the	DET
ftr-359	717	11	sort	sort	NOUN
ftr-359	717	12	of	of	ADP
ftr-359	717	13	double	double	ADJ
ftr-359	717	14	dipping	dipping	NOUN
ftr-359	717	15	that	that	DET
ftr-359	717	16	shell	shell	NOUN
ftr-359	717	17	was	be	AUX
ftr-359	717	18	able	able	ADJ
ftr-359	717	19	to	to	ADP
ftr-359	717	20	127	127	NUM
ftr-359	717	21	.	.	PUNCT
ftr-359	718	1	the	the	DET
ftr-359	718	2	properties	property	NOUN
ftr-359	718	3	were	be	AUX
ftr-359	718	4	§	§	PROPN
ftr-359	718	5	1231	1231	NUM
ftr-359	718	6	properties	property	NOUN
ftr-359	718	7	,	,	PUNCT
ftr-359	718	8	the	the	DET
ftr-359	718	9	loss	loss	NOUN
ftr-359	718	10	on	on	ADP
ftr-359	718	11	which	which	PRON
ftr-359	718	12	could	could	AUX
ftr-359	718	13	be	be	AUX
ftr-359	718	14	ordinary	ordinary	ADJ
ftr-359	718	15	.	.	PUNCT
ftr-359	719	1	128	128	X
ftr-359	719	2	.	.	PUNCT
ftr-359	720	1	for	for	ADP
ftr-359	720	2	a	a	DET
ftr-359	720	3	further	further	ADJ
ftr-359	720	4	discussion	discussion	NOUN
ftr-359	720	5	of	of	ADP
ftr-359	720	6	this	this	DET
ftr-359	720	7	loss	loss	NOUN
ftr-359	720	8	duplication	duplication	NOUN
ftr-359	720	9	,	,	PUNCT
ftr-359	720	10	see	see	VERB
ftr-359	720	11	robert	robert	PROPN
ftr-359	720	12	willens	willens	PROPN
ftr-359	720	13	,	,	PUNCT
ftr-359	720	14	shell	shell	VERB
ftr-359	720	15	oil	oil	NOUN
ftr-359	720	16	’s	’s	PART
ftr-359	720	17	double	double	ADJ
ftr-359	720	18	-	-	PUNCT
ftr-359	720	19	dipping	dipping	NOUN
ftr-359	720	20	strategy	strategy	NOUN
ftr-359	720	21	pays	pay	VERB
ftr-359	720	22	off	off	ADP
ftr-359	720	23	,	,	PUNCT
ftr-359	720	24	120	120	NUM
ftr-359	720	25	tax	tax	NOUN
ftr-359	720	26	notes	note	NOUN
ftr-359	720	27	687	687	NUM
ftr-359	720	28	(	(	PUNCT
ftr-359	720	29	aug	aug	PROPN
ftr-359	720	30	.	.	PROPN
ftr-359	720	31	18	18	NUM
ftr-359	720	32	,	,	PUNCT
ftr-359	720	33	2008	2008	NUM
ftr-359	720	34	)	)	PUNCT
ftr-359	720	35	.	.	PUNCT
ftr-359	721	1	448	448	NUM
ftr-359	721	2	florida	florida	PROPN
ftr-359	721	3	tax	tax	NOUN
ftr-359	721	4	review	review	NOUN
ftr-359	721	5	[	[	X
ftr-359	721	6	vol	vol	NOUN
ftr-359	721	7	.	.	PUNCT
ftr-359	722	1	10:6	10:6	NUM
ftr-359	722	2	accomplish	accomplish	VERB
ftr-359	722	3	and	and	CCONJ
ftr-359	722	4	thus	thus	ADV
ftr-359	722	5	represents	represent	VERB
ftr-359	722	6	a	a	DET
ftr-359	722	7	legislative	legislative	ADJ
ftr-359	722	8	solution	solution	NOUN
ftr-359	722	9	to	to	ADP
ftr-359	722	10	the	the	DET
ftr-359	722	11	mistake	mistake	NOUN
ftr-359	722	12	that	that	DET
ftr-359	722	13	shell	shell	NOUN
ftr-359	722	14	was	be	AUX
ftr-359	722	15	able	able	ADJ
ftr-359	722	16	to	to	PART
ftr-359	722	17	benefit	benefit	VERB
ftr-359	722	18	from.129	from.129	ADJ
ftr-359	722	19	2	2	NUM
ftr-359	722	20	.	.	PUNCT
ftr-359	723	1	how	how	SCONJ
ftr-359	723	2	new	new	ADJ
ftr-359	723	3	section	section	NOUN
ftr-359	723	4	7701(o	7701(o	NOUN
ftr-359	723	5	)	)	PUNCT
ftr-359	723	6	would	would	AUX
ftr-359	723	7	change	change	VERB
ftr-359	723	8	things	thing	NOUN
ftr-359	723	9	the	the	DET
ftr-359	723	10	decision	decision	NOUN
ftr-359	723	11	in	in	ADP
ftr-359	723	12	shell	shell	ADJ
ftr-359	723	13	petroleum	petroleum	NOUN
ftr-359	723	14	is	be	AUX
ftr-359	723	15	interesting	interesting	ADJ
ftr-359	723	16	because	because	SCONJ
ftr-359	723	17	it	it	PRON
ftr-359	723	18	presents	present	VERB
ftr-359	723	19	a	a	DET
ftr-359	723	20	carefully	carefully	ADV
ftr-359	723	21	planned	plan	VERB
ftr-359	723	22	transaction	transaction	NOUN
ftr-359	723	23	that	that	PRON
ftr-359	723	24	had	have	VERB
ftr-359	723	25	a	a	DET
ftr-359	723	26	legitimate	legitimate	ADJ
ftr-359	723	27	business	business	NOUN
ftr-359	723	28	purpose	purpose	NOUN
ftr-359	723	29	but	but	CCONJ
ftr-359	723	30	at	at	ADP
ftr-359	723	31	the	the	DET
ftr-359	723	32	same	same	ADJ
ftr-359	723	33	time	time	NOUN
ftr-359	723	34	captured	capture	VERB
ftr-359	723	35	enormous	enormous	ADJ
ftr-359	723	36	tax	tax	NOUN
ftr-359	723	37	savings	saving	NOUN
ftr-359	723	38	.	.	PUNCT
ftr-359	724	1	under	under	ADP
ftr-359	724	2	new	new	ADJ
ftr-359	724	3	section	section	NOUN
ftr-359	724	4	7701(o	7701(o	NUM
ftr-359	724	5	)	)	PUNCT
ftr-359	724	6	,	,	PUNCT
ftr-359	724	7	a	a	DET
ftr-359	724	8	court	court	NOUN
ftr-359	724	9	presented	present	VERB
ftr-359	724	10	with	with	ADP
ftr-359	724	11	these	these	DET
ftr-359	724	12	same	same	ADJ
ftr-359	724	13	facts	fact	NOUN
ftr-359	724	14	would	would	AUX
ftr-359	724	15	be	be	AUX
ftr-359	724	16	required	require	VERB
ftr-359	724	17	to	to	PART
ftr-359	724	18	compare	compare	VERB
ftr-359	724	19	the	the	DET
ftr-359	724	20	relative	relative	ADJ
ftr-359	724	21	value	value	NOUN
ftr-359	724	22	of	of	ADP
ftr-359	724	23	the	the	DET
ftr-359	724	24	potential	potential	ADJ
ftr-359	724	25	non	non	ADJ
ftr-359	724	26	-	-	ADJ
ftr-359	724	27	tax	tax	ADJ
ftr-359	724	28	benefits	benefit	NOUN
ftr-359	724	29	to	to	ADP
ftr-359	724	30	the	the	DET
ftr-359	724	31	potential	potential	ADJ
ftr-359	724	32	tax	tax	NOUN
ftr-359	724	33	benefits	benefit	NOUN
ftr-359	724	34	from	from	ADP
ftr-359	724	35	the	the	DET
ftr-359	724	36	transaction	transaction	NOUN
ftr-359	724	37	.	.	PUNCT
ftr-359	725	1	from	from	ADP
ftr-359	725	2	a	a	DET
ftr-359	725	3	comparison	comparison	NOUN
ftr-359	725	4	standpoint	standpoint	NOUN
ftr-359	725	5	,	,	PUNCT
ftr-359	725	6	the	the	DET
ftr-359	725	7	legitimate	legitimate	ADJ
ftr-359	725	8	business	business	NOUN
ftr-359	725	9	objectives	objective	NOUN
ftr-359	725	10	,	,	PUNCT
ftr-359	725	11	although	although	SCONJ
ftr-359	725	12	significant	significant	ADJ
ftr-359	725	13	enough	enough	ADV
ftr-359	725	14	to	to	PART
ftr-359	725	15	justify	justify	VERB
ftr-359	725	16	the	the	DET
ftr-359	725	17	transaction	transaction	NOUN
ftr-359	725	18	from	from	ADP
ftr-359	725	19	a	a	DET
ftr-359	725	20	business	business	NOUN
ftr-359	725	21	perspective	perspective	NOUN
ftr-359	725	22	,	,	PUNCT
ftr-359	725	23	nevertheless	nevertheless	ADV
ftr-359	725	24	appear	appear	VERB
ftr-359	725	25	to	to	PART
ftr-359	725	26	pale	pale	VERB
ftr-359	725	27	in	in	ADP
ftr-359	725	28	comparison	comparison	NOUN
ftr-359	725	29	to	to	ADP
ftr-359	725	30	the	the	DET
ftr-359	725	31	more	more	ADJ
ftr-359	725	32	than	than	ADP
ftr-359	725	33	$	$	SYM
ftr-359	725	34	100	100	NUM
ftr-359	725	35	million	million	NUM
ftr-359	725	36	of	of	ADP
ftr-359	725	37	immediate	immediate	ADJ
ftr-359	725	38	tax	tax	NOUN
ftr-359	725	39	savings	saving	NOUN
ftr-359	725	40	created	create	VERB
ftr-359	725	41	by	by	ADP
ftr-359	725	42	the	the	DET
ftr-359	725	43	internal	internal	ADJ
ftr-359	725	44	restructuring	restructuring	NOUN
ftr-359	725	45	.	.	PUNCT
ftr-359	726	1	thus	thus	ADV
ftr-359	726	2	,	,	PUNCT
ftr-359	726	3	the	the	DET
ftr-359	726	4	government	government	NOUN
ftr-359	726	5	could	could	AUX
ftr-359	726	6	well	well	ADV
ftr-359	726	7	argue	argue	VERB
ftr-359	726	8	on	on	ADP
ftr-359	726	9	the	the	DET
ftr-359	726	10	factual	factual	ADJ
ftr-359	726	11	record	record	NOUN
ftr-359	726	12	presented	present	VERB
ftr-359	726	13	in	in	ADP
ftr-359	726	14	shell	shell	ADJ
ftr-359	726	15	petroleum	petroleum	NOUN
ftr-359	726	16	that	that	PRON
ftr-359	726	17	the	the	DET
ftr-359	726	18	legitimate	legitimate	ADJ
ftr-359	726	19	business	business	NOUN
ftr-359	726	20	objectives	objective	NOUN
ftr-359	726	21	that	that	PRON
ftr-359	726	22	were	be	AUX
ftr-359	726	23	accomplished	accomplish	VERB
ftr-359	726	24	in	in	ADP
ftr-359	726	25	shell	shell	ADJ
ftr-359	726	26	petroleum	petroleum	NOUN
ftr-359	726	27	are	be	AUX
ftr-359	726	28	not	not	PART
ftr-359	726	29	substantial	substantial	ADJ
ftr-359	726	30	enough	enough	ADV
ftr-359	726	31	when	when	SCONJ
ftr-359	726	32	viewed	view	VERB
ftr-359	726	33	in	in	ADP
ftr-359	726	34	relation	relation	NOUN
ftr-359	726	35	to	to	ADP
ftr-359	726	36	the	the	DET
ftr-359	726	37	net	net	ADJ
ftr-359	726	38	present	present	ADJ
ftr-359	726	39	value	value	NOUN
ftr-359	726	40	of	of	ADP
ftr-359	726	41	the	the	DET
ftr-359	726	42	transaction	transaction	NOUN
ftr-359	726	43	’s	’s	PART
ftr-359	726	44	expected	expect	VERB
ftr-359	726	45	tax	tax	NOUN
ftr-359	726	46	benefits	benefit	NOUN
ftr-359	726	47	(	(	PUNCT
ftr-359	726	48	i.e.	i.e.	X
ftr-359	726	49	,	,	PUNCT
ftr-359	726	50	$	$	SYM
ftr-359	726	51	350	350	NUM
ftr-359	726	52	million	million	NUM
ftr-359	726	53	of	of	ADP
ftr-359	726	54	losses	loss	NOUN
ftr-359	726	55	of	of	ADP
ftr-359	726	56	which	which	PRON
ftr-359	726	57	$	$	SYM
ftr-359	726	58	320	320	NUM
ftr-359	726	59	million	million	NUM
ftr-359	726	60	were	be	AUX
ftr-359	726	61	usable	usable	ADJ
ftr-359	726	62	immediately	immediately	ADV
ftr-359	726	63	)	)	PUNCT
ftr-359	726	64	.	.	PUNCT
ftr-359	727	1	so	so	ADV
ftr-359	727	2	,	,	PUNCT
ftr-359	727	3	how	how	SCONJ
ftr-359	727	4	large	large	ADJ
ftr-359	727	5	must	must	AUX
ftr-359	727	6	the	the	DET
ftr-359	727	7	non	non	ADJ
ftr-359	727	8	-	-	ADJ
ftr-359	727	9	tax	tax	ADJ
ftr-359	727	10	benefits	benefit	NOUN
ftr-359	727	11	be	be	VERB
ftr-359	727	12	in	in	ADP
ftr-359	727	13	a	a	DET
ftr-359	727	14	transaction	transaction	NOUN
ftr-359	727	15	to	to	PART
ftr-359	727	16	be	be	AUX
ftr-359	727	17	“	"	PUNCT
ftr-359	727	18	substantial	substantial	ADJ
ftr-359	727	19	in	in	ADP
ftr-359	727	20	relation	relation	NOUN
ftr-359	727	21	to	to	ADP
ftr-359	727	22	the	the	PRON
ftr-359	727	23	.	.	PUNCT
ftr-359	727	24	.	.	PUNCT
ftr-359	727	25	.	.	PUNCT
ftr-359	728	1	tax	tax	NOUN
ftr-359	728	2	benefits”130	benefits”130	NOUN
ftr-359	728	3	of	of	ADP
ftr-359	728	4	the	the	DET
ftr-359	728	5	transaction	transaction	NOUN
ftr-359	728	6	?	?	PUNCT
ftr-359	729	1	this	this	DET
ftr-359	729	2	line	line	NOUN
ftr-359	729	3	of	of	ADP
ftr-359	729	4	inquiry	inquiry	NOUN
ftr-359	729	5	represents	represent	VERB
ftr-359	729	6	uncharted	uncharted	ADJ
ftr-359	729	7	territory	territory	NOUN
ftr-359	729	8	and	and	CCONJ
ftr-359	729	9	holds	hold	VERB
ftr-359	729	10	open	open	ADJ
ftr-359	729	11	the	the	DET
ftr-359	729	12	possibility	possibility	NOUN
ftr-359	729	13	that	that	SCONJ
ftr-359	729	14	a	a	DET
ftr-359	729	15	taxpayer	taxpayer	NOUN
ftr-359	729	16	could	could	AUX
ftr-359	729	17	have	have	AUX
ftr-359	729	18	a	a	DET
ftr-359	729	19	meaningful	meaningful	ADJ
ftr-359	729	20	business	business	NOUN
ftr-359	729	21	purpose	purpose	NOUN
ftr-359	729	22	for	for	ADP
ftr-359	729	23	an	an	DET
ftr-359	729	24	internal	internal	ADJ
ftr-359	729	25	restructuring	restructuring	NOUN
ftr-359	729	26	that	that	PRON
ftr-359	729	27	is	be	AUX
ftr-359	729	28	not	not	PART
ftr-359	729	29	“	"	PUNCT
ftr-359	729	30	substantial	substantial	ADJ
ftr-359	729	31	enough	enough	ADV
ftr-359	729	32	”	"	PUNCT
ftr-359	729	33	when	when	SCONJ
ftr-359	729	34	viewed	view	VERB
ftr-359	729	35	in	in	ADP
ftr-359	729	36	relation	relation	NOUN
ftr-359	729	37	to	to	ADP
ftr-359	729	38	the	the	DET
ftr-359	729	39	expected	expect	VERB
ftr-359	729	40	tax	tax	NOUN
ftr-359	729	41	benefits	benefit	NOUN
ftr-359	729	42	that	that	PRON
ftr-359	729	43	were	be	AUX
ftr-359	729	44	created	create	VERB
ftr-359	729	45	in	in	ADP
ftr-359	729	46	the	the	DET
ftr-359	729	47	transaction	transaction	NOUN
ftr-359	729	48	.	.	PUNCT
ftr-359	730	1	after	after	ADP
ftr-359	730	2	positing	posit	VERB
ftr-359	730	3	this	this	DET
ftr-359	730	4	fact	fact	NOUN
ftr-359	730	5	pattern	pattern	NOUN
ftr-359	730	6	,	,	PUNCT
ftr-359	730	7	professor	professor	NOUN
ftr-359	730	8	bankman	bankman	NOUN
ftr-359	730	9	commented	comment	VERB
ftr-359	730	10	on	on	ADP
ftr-359	730	11	this	this	DET
ftr-359	730	12	aspect	aspect	NOUN
ftr-359	730	13	of	of	ADP
ftr-359	730	14	an	an	DET
ftr-359	730	15	earlier	early	ADJ
ftr-359	730	16	version	version	NOUN
ftr-359	730	17	of	of	ADP
ftr-359	730	18	section	section	NOUN
ftr-359	730	19	7701(o)(2	7701(o)(2	NOUN
ftr-359	730	20	)	)	PUNCT
ftr-359	730	21	as	as	SCONJ
ftr-359	730	22	follows	follow	VERB
ftr-359	730	23	:	:	PUNCT
ftr-359	730	24	one	one	NUM
ftr-359	730	25	suspects	suspect	VERB
ftr-359	730	26	that	that	SCONJ
ftr-359	730	27	any	any	DET
ftr-359	730	28	intelligent	intelligent	ADJ
ftr-359	730	29	application	application	NOUN
ftr-359	730	30	of	of	ADP
ftr-359	730	31	the	the	DET
ftr-359	730	32	economic	economic	ADJ
ftr-359	730	33	substance	substance	NOUN
ftr-359	730	34	test	test	NOUN
ftr-359	730	35	requires	require	VERB
ftr-359	730	36	some	some	DET
ftr-359	730	37	consideration	consideration	NOUN
ftr-359	730	38	of	of	ADP
ftr-359	730	39	the	the	DET
ftr-359	730	40	relationship	relationship	NOUN
ftr-359	730	41	between	between	ADP
ftr-359	730	42	tax	tax	NOUN
ftr-359	730	43	benefits	benefit	NOUN
ftr-359	730	44	and	and	CCONJ
ftr-359	730	45	nontax	nontax	NOUN
ftr-359	730	46	benefits	benefit	NOUN
ftr-359	730	47	.	.	PUNCT
ftr-359	731	1	but	but	CCONJ
ftr-359	731	2	basing	base	VERB
ftr-359	731	3	a	a	DET
ftr-359	731	4	test	test	NOUN
ftr-359	731	5	primarily	primarily	ADV
ftr-359	731	6	on	on	ADP
ftr-359	731	7	the	the	DET
ftr-359	731	8	relationship	relationship	NOUN
ftr-359	731	9	between	between	ADP
ftr-359	731	10	the	the	DET
ftr-359	731	11	benefits	benefit	NOUN
ftr-359	731	12	raises	raise	VERB
ftr-359	731	13	problems	problem	NOUN
ftr-359	731	14	of	of	ADP
ftr-359	731	15	its	its	PRON
ftr-359	731	16	own	own	ADJ
ftr-359	731	17	.	.	PUNCT
ftr-359	732	1	suppose	suppose	VERB
ftr-359	732	2	,	,	PUNCT
ftr-359	732	3	for	for	ADP
ftr-359	732	4	example	example	NOUN
ftr-359	732	5	,	,	PUNCT
ftr-359	732	6	that	that	SCONJ
ftr-359	732	7	a	a	DET
ftr-359	732	8	transaction	transaction	NOUN
ftr-359	732	9	offers	offer	VERB
ftr-359	732	10	a	a	DET
ftr-359	732	11	healthy	healthy	ADJ
ftr-359	732	12	pretax	pretax	ADJ
ftr-359	732	13	rate	rate	NOUN
ftr-359	732	14	of	of	ADP
ftr-359	732	15	return	return	NOUN
ftr-359	732	16	but	but	CCONJ
ftr-359	732	17	even	even	ADV
ftr-359	732	18	greater	great	ADJ
ftr-359	732	19	tax	tax	NOUN
ftr-359	732	20	benefits	benefit	NOUN
ftr-359	732	21	.	.	PUNCT
ftr-359	733	1	ought	ought	AUX
ftr-359	733	2	the	the	DET
ftr-359	733	3	transaction	transaction	NOUN
ftr-359	733	4	to	to	PART
ftr-359	733	5	be	be	AUX
ftr-359	733	6	at	at	ADP
ftr-359	733	7	risk	risk	NOUN
ftr-359	733	8	under	under	ADP
ftr-359	733	9	the	the	DET
ftr-359	733	10	economic	economic	ADJ
ftr-359	733	11	substance	substance	NOUN
ftr-359	733	12	test	test	NOUN
ftr-359	733	13	?	?	PUNCT
ftr-359	734	1	the	the	DET
ftr-359	734	2	better	well	ADJ
ftr-359	734	3	view	view	NOUN
ftr-359	734	4	is	be	AUX
ftr-359	734	5	that	that	SCONJ
ftr-359	734	6	a	a	DET
ftr-359	734	7	129	129	NUM
ftr-359	734	8	.	.	PUNCT
ftr-359	735	1	section	section	NOUN
ftr-359	735	2	362(e)(2	362(e)(2	NUM
ftr-359	735	3	)	)	PUNCT
ftr-359	735	4	does	do	AUX
ftr-359	735	5	not	not	PART
ftr-359	735	6	apply	apply	VERB
ftr-359	735	7	if	if	SCONJ
ftr-359	735	8	a	a	DET
ftr-359	735	9	transferor	transferor	NOUN
ftr-359	735	10	corporation	corporation	NOUN
ftr-359	735	11	and	and	CCONJ
ftr-359	735	12	the	the	DET
ftr-359	735	13	transferee	transferee	PROPN
ftr-359	735	14	corporation	corporation	NOUN
ftr-359	735	15	file	file	VERB
ftr-359	735	16	a	a	DET
ftr-359	735	17	consolidated	consolidated	ADJ
ftr-359	735	18	return	return	NOUN
ftr-359	735	19	,	,	PUNCT
ftr-359	735	20	reg	reg	NOUN
ftr-359	735	21	.	.	PUNCT
ftr-359	736	1	§	§	PROPN
ftr-359	736	2	1.1502	1.1502	NUM
ftr-359	736	3	-	-	SYM
ftr-359	736	4	80(h	80(h	NUM
ftr-359	736	5	)	)	PUNCT
ftr-359	736	6	(	(	PUNCT
ftr-359	736	7	as	as	SCONJ
ftr-359	736	8	amended	amend	VERB
ftr-359	736	9	in	in	ADP
ftr-359	736	10	2008	2008	NUM
ftr-359	736	11	)	)	PUNCT
ftr-359	736	12	,	,	PUNCT
ftr-359	736	13	but	but	CCONJ
ftr-359	736	14	reg	reg	NOUN
ftr-359	736	15	.	.	PUNCT
ftr-359	737	1	§	§	PROPN
ftr-359	737	2	1.1502	1.1502	NUM
ftr-359	737	3	-	-	SYM
ftr-359	737	4	36	36	NUM
ftr-359	737	5	(	(	PUNCT
ftr-359	737	6	2008	2008	NUM
ftr-359	737	7	)	)	PUNCT
ftr-359	737	8	operates	operate	VERB
ftr-359	737	9	to	to	PART
ftr-359	737	10	prevent	prevent	VERB
ftr-359	737	11	double	double	ADJ
ftr-359	737	12	deductions	deduction	NOUN
ftr-359	737	13	in	in	ADP
ftr-359	737	14	consolidated	consolidated	ADJ
ftr-359	737	15	return	return	NOUN
ftr-359	737	16	situations	situation	NOUN
ftr-359	737	17	.	.	PUNCT
ftr-359	738	1	130	130	NUM
ftr-359	738	2	.	.	PUNCT
ftr-359	738	3	see	see	VERB
ftr-359	738	4	irc	irc	PROPN
ftr-359	738	5	§	§	PROPN
ftr-359	738	6	7701(o)(2)(a	7701(o)(2)(a	NUM
ftr-359	738	7	)	)	PUNCT
ftr-359	738	8	(	(	PUNCT
ftr-359	738	9	emphasis	emphasis	NOUN
ftr-359	738	10	added	add	VERB
ftr-359	738	11	)	)	PUNCT
ftr-359	738	12	.	.	PUNCT
ftr-359	739	1	2010	2010	NUM
ftr-359	739	2	]	]	X
ftr-359	739	3	economic	economic	ADJ
ftr-359	739	4	substance	substance	NOUN
ftr-359	739	5	doctrine	doctrine	NOUN
ftr-359	739	6	449	449	NUM
ftr-359	739	7	transaction	transaction	NOUN
ftr-359	739	8	that	that	PRON
ftr-359	739	9	produces	produce	VERB
ftr-359	739	10	a	a	DET
ftr-359	739	11	substantial	substantial	ADJ
ftr-359	739	12	pretax	pretax	ADJ
ftr-359	739	13	return	return	NOUN
ftr-359	739	14	is	be	AUX
ftr-359	739	15	immune	immune	ADJ
ftr-359	739	16	from	from	ADP
ftr-359	739	17	challenge	challenge	NOUN
ftr-359	739	18	on	on	ADP
ftr-359	739	19	economic	economic	ADJ
ftr-359	739	20	substance	substance	NOUN
ftr-359	739	21	grounds.131	grounds.131	VERB
ftr-359	739	22	however	however	ADV
ftr-359	739	23	,	,	PUNCT
ftr-359	739	24	the	the	DET
ftr-359	739	25	final	final	ADJ
ftr-359	739	26	language	language	NOUN
ftr-359	739	27	that	that	PRON
ftr-359	739	28	was	be	AUX
ftr-359	739	29	adopted	adopt	VERB
ftr-359	739	30	in	in	ADP
ftr-359	739	31	section	section	NOUN
ftr-359	739	32	7701(o)(2	7701(o)(2	NOUN
ftr-359	739	33	)	)	PUNCT
ftr-359	739	34	did	do	AUX
ftr-359	739	35	not	not	PART
ftr-359	739	36	address	address	VERB
ftr-359	739	37	the	the	DET
ftr-359	739	38	problems	problem	NOUN
ftr-359	739	39	highlighted	highlight	VERB
ftr-359	739	40	by	by	ADP
ftr-359	739	41	professor	professor	NOUN
ftr-359	739	42	bankman	bankman	NOUN
ftr-359	739	43	almost	almost	ADV
ftr-359	739	44	a	a	DET
ftr-359	739	45	decade	decade	NOUN
ftr-359	739	46	earlier	early	ADV
ftr-359	739	47	.	.	PUNCT
ftr-359	740	1	thus	thus	ADV
ftr-359	740	2	,	,	PUNCT
ftr-359	740	3	it	it	PRON
ftr-359	740	4	can	can	AUX
ftr-359	740	5	be	be	AUX
ftr-359	740	6	expected	expect	VERB
ftr-359	740	7	that	that	SCONJ
ftr-359	740	8	the	the	DET
ftr-359	740	9	government	government	NOUN
ftr-359	740	10	will	will	AUX
ftr-359	740	11	interpret	interpret	VERB
ftr-359	740	12	section	section	NOUN
ftr-359	740	13	7701(o)(2)(a	7701(o)(2)(a	NUM
ftr-359	740	14	)	)	PUNCT
ftr-359	740	15	as	as	ADP
ftr-359	740	16	requiring	require	VERB
ftr-359	740	17	a	a	DET
ftr-359	740	18	straight	straight	ADJ
ftr-359	740	19	comparison	comparison	NOUN
ftr-359	740	20	of	of	ADP
ftr-359	740	21	the	the	DET
ftr-359	740	22	taxpayer	taxpayer	NOUN
ftr-359	740	23	’s	’s	PART
ftr-359	740	24	expected	expect	VERB
ftr-359	740	25	tax	tax	NOUN
ftr-359	740	26	benefits	benefit	NOUN
ftr-359	740	27	to	to	ADP
ftr-359	740	28	the	the	DET
ftr-359	740	29	non	non	ADJ
ftr-359	740	30	-	-	ADJ
ftr-359	740	31	tax	tax	ADJ
ftr-359	740	32	benefits	benefit	NOUN
ftr-359	740	33	of	of	ADP
ftr-359	740	34	a	a	DET
ftr-359	740	35	transaction	transaction	NOUN
ftr-359	740	36	.	.	PUNCT
ftr-359	741	1	under	under	ADP
ftr-359	741	2	this	this	DET
ftr-359	741	3	comparative	comparative	ADJ
ftr-359	741	4	methodology	methodology	NOUN
ftr-359	741	5	,	,	PUNCT
ftr-359	741	6	the	the	DET
ftr-359	741	7	taxpayer	taxpayer	NOUN
ftr-359	741	8	in	in	ADP
ftr-359	741	9	shell	shell	ADJ
ftr-359	741	10	petroleum	petroleum	NOUN
ftr-359	741	11	would	would	AUX
ftr-359	741	12	appear	appear	VERB
ftr-359	741	13	to	to	PART
ftr-359	741	14	have	have	AUX
ftr-359	741	15	generated	generate	VERB
ftr-359	741	16	tax	tax	NOUN
ftr-359	741	17	benefits	benefit	NOUN
ftr-359	741	18	that	that	PRON
ftr-359	741	19	far	far	ADV
ftr-359	741	20	exceed	exceed	VERB
ftr-359	741	21	the	the	DET
ftr-359	741	22	non	non	ADJ
ftr-359	741	23	-	-	ADJ
ftr-359	741	24	tax	tax	ADJ
ftr-359	741	25	benefits	benefit	NOUN
ftr-359	741	26	of	of	ADP
ftr-359	741	27	the	the	DET
ftr-359	741	28	restructuring	restructure	VERB
ftr-359	741	29	transaction	transaction	NOUN
ftr-359	741	30	that	that	PRON
ftr-359	741	31	occurred	occur	VERB
ftr-359	741	32	in	in	ADP
ftr-359	741	33	that	that	DET
ftr-359	741	34	case	case	NOUN
ftr-359	741	35	.	.	PUNCT
ftr-359	742	1	this	this	DET
ftr-359	742	2	conclusion	conclusion	NOUN
ftr-359	742	3	would	would	AUX
ftr-359	742	4	be	be	AUX
ftr-359	742	5	made	make	VERB
ftr-359	742	6	even	even	ADV
ftr-359	742	7	stronger	strong	ADJ
ftr-359	742	8	if	if	SCONJ
ftr-359	742	9	the	the	DET
ftr-359	742	10	irs	irs	PROPN
ftr-359	742	11	could	could	AUX
ftr-359	742	12	isolate	isolate	VERB
ftr-359	742	13	on	on	ADP
ftr-359	742	14	the	the	DET
ftr-359	742	15	economic	economic	ADJ
ftr-359	742	16	benefits	benefit	NOUN
ftr-359	742	17	of	of	ADP
ftr-359	742	18	transferring	transfer	VERB
ftr-359	742	19	the	the	DET
ftr-359	742	20	non	non	ADJ
ftr-359	742	21	-	-	ADJ
ftr-359	742	22	producing	producing	ADJ
ftr-359	742	23	properties	property	NOUN
ftr-359	742	24	to	to	ADP
ftr-359	742	25	a	a	DET
ftr-359	742	26	new	new	ADJ
ftr-359	742	27	subsidiary	subsidiary	NOUN
ftr-359	742	28	.	.	PUNCT
ftr-359	743	1	the	the	DET
ftr-359	743	2	district	district	NOUN
ftr-359	743	3	court	court	NOUN
ftr-359	743	4	in	in	ADP
ftr-359	743	5	shell	shell	ADJ
ftr-359	743	6	petroleum	petroleum	NOUN
ftr-359	743	7	refused	refuse	VERB
ftr-359	743	8	to	to	PART
ftr-359	743	9	“	"	PUNCT
ftr-359	743	10	slice	slice	VERB
ftr-359	743	11	and	and	CCONJ
ftr-359	743	12	dice	dice	NOUN
ftr-359	743	13	”	"	PUNCT
ftr-359	743	14	the	the	DET
ftr-359	743	15	transaction	transaction	NOUN
ftr-359	743	16	narrowly	narrowly	ADV
ftr-359	743	17	as	as	SCONJ
ftr-359	743	18	had	have	VERB
ftr-359	743	19	the	the	DET
ftr-359	743	20	court	court	NOUN
ftr-359	743	21	in	in	ADP
ftr-359	743	22	coltec	coltec	ADJ
ftr-359	743	23	,	,	PUNCT
ftr-359	743	24	but	but	CCONJ
ftr-359	743	25	under	under	ADP
ftr-359	743	26	section	section	NOUN
ftr-359	743	27	7701(o)(5)(d	7701(o)(5)(d	NUM
ftr-359	743	28	)	)	PUNCT
ftr-359	743	29	it	it	PRON
ftr-359	743	30	would	would	AUX
ftr-359	743	31	appear	appear	VERB
ftr-359	743	32	that	that	SCONJ
ftr-359	743	33	such	such	ADJ
ftr-359	743	34	bifurcation	bifurcation	NOUN
ftr-359	743	35	now	now	ADV
ftr-359	743	36	should	should	AUX
ftr-359	743	37	be	be	AUX
ftr-359	743	38	done	do	VERB
ftr-359	743	39	.	.	PUNCT
ftr-359	744	1	as	as	ADP
ftr-359	744	2	a	a	DET
ftr-359	744	3	result	result	NOUN
ftr-359	744	4	,	,	PUNCT
ftr-359	744	5	the	the	DET
ftr-359	744	6	combination	combination	NOUN
ftr-359	744	7	of	of	ADP
ftr-359	744	8	the	the	DET
ftr-359	744	9	bifurcation	bifurcation	NOUN
ftr-359	744	10	rule	rule	NOUN
ftr-359	744	11	of	of	ADP
ftr-359	744	12	section	section	NOUN
ftr-359	744	13	7701(o)(5)(d	7701(o)(5)(d	NUM
ftr-359	744	14	)	)	PUNCT
ftr-359	744	15	along	along	ADP
ftr-359	744	16	with	with	ADP
ftr-359	744	17	the	the	DET
ftr-359	744	18	comparative	comparative	ADJ
ftr-359	744	19	benefit	benefit	NOUN
ftr-359	744	20	analysis	analysis	NOUN
ftr-359	744	21	contained	contain	VERB
ftr-359	744	22	in	in	ADP
ftr-359	744	23	section	section	NOUN
ftr-359	744	24	7701(o)(2	7701(o)(2	NOUN
ftr-359	744	25	)	)	PUNCT
ftr-359	744	26	work	work	NOUN
ftr-359	744	27	to	to	PART
ftr-359	744	28	place	place	VERB
ftr-359	744	29	a	a	DET
ftr-359	744	30	significantly	significantly	ADV
ftr-359	744	31	higher	high	ADJ
ftr-359	744	32	burden	burden	NOUN
ftr-359	744	33	on	on	ADP
ftr-359	744	34	the	the	DET
ftr-359	744	35	taxpayer	taxpayer	NOUN
ftr-359	744	36	to	to	PART
ftr-359	744	37	substantiate	substantiate	VERB
ftr-359	744	38	the	the	DET
ftr-359	744	39	non	non	ADJ
ftr-359	744	40	-	-	ADJ
ftr-359	744	41	tax	tax	ADJ
ftr-359	744	42	economic	economic	ADJ
ftr-359	744	43	consequences	consequence	NOUN
ftr-359	744	44	for	for	ADP
ftr-359	744	45	its	its	PRON
ftr-359	744	46	internal	internal	ADJ
ftr-359	744	47	restructuring	restructuring	NOUN
ftr-359	744	48	transaction	transaction	NOUN
ftr-359	744	49	.	.	PUNCT
ftr-359	745	1	this	this	DET
ftr-359	745	2	comparative	comparative	ADJ
ftr-359	745	3	benefit	benefit	NOUN
ftr-359	745	4	approach	approach	NOUN
ftr-359	745	5	creates	create	VERB
ftr-359	745	6	a	a	DET
ftr-359	745	7	sliding	slide	VERB
ftr-359	745	8	scale	scale	NOUN
ftr-359	745	9	and	and	CCONJ
ftr-359	745	10	as	as	ADP
ftr-359	745	11	such	such	ADJ
ftr-359	745	12	represents	represent	VERB
ftr-359	745	13	a	a	DET
ftr-359	745	14	slippery	slippery	ADJ
ftr-359	745	15	slope	slope	NOUN
ftr-359	745	16	for	for	ADP
ftr-359	745	17	future	future	ADJ
ftr-359	745	18	litigants	litigant	NOUN
ftr-359	745	19	.	.	PUNCT
ftr-359	746	1	the	the	DET
ftr-359	746	2	need	need	NOUN
ftr-359	746	3	to	to	PART
ftr-359	746	4	demonstrate	demonstrate	VERB
ftr-359	746	5	an	an	DET
ftr-359	746	6	increasingly	increasingly	ADV
ftr-359	746	7	higher	high	ADJ
ftr-359	746	8	level	level	NOUN
ftr-359	746	9	of	of	ADP
ftr-359	746	10	economic	economic	ADJ
ftr-359	746	11	substance	substance	NOUN
ftr-359	746	12	when	when	SCONJ
ftr-359	746	13	the	the	DET
ftr-359	746	14	associated	associated	ADJ
ftr-359	746	15	tax	tax	NOUN
ftr-359	746	16	benefits	benefit	NOUN
ftr-359	746	17	are	be	AUX
ftr-359	746	18	high	high	ADJ
ftr-359	746	19	represents	represent	VERB
ftr-359	746	20	a	a	DET
ftr-359	746	21	marked	mark	VERB
ftr-359	746	22	departure	departure	NOUN
ftr-359	746	23	from	from	ADP
ftr-359	746	24	prior	prior	ADJ
ftr-359	746	25	law	law	NOUN
ftr-359	746	26	.	.	PUNCT
ftr-359	747	1	one	one	PRON
ftr-359	747	2	can	can	AUX
ftr-359	747	3	anticipate	anticipate	VERB
ftr-359	747	4	that	that	SCONJ
ftr-359	747	5	this	this	DET
ftr-359	747	6	aspect	aspect	NOUN
ftr-359	747	7	of	of	ADP
ftr-359	747	8	new	new	ADJ
ftr-359	747	9	section	section	NOUN
ftr-359	747	10	7701(o	7701(o	NOUN
ftr-359	747	11	)	)	PUNCT
ftr-359	747	12	will	will	AUX
ftr-359	747	13	be	be	AUX
ftr-359	747	14	the	the	DET
ftr-359	747	15	subject	subject	NOUN
ftr-359	747	16	of	of	ADP
ftr-359	747	17	considerable	considerable	ADJ
ftr-359	747	18	future	future	ADJ
ftr-359	747	19	debate	debate	NOUN
ftr-359	747	20	among	among	ADP
ftr-359	747	21	commentators	commentator	NOUN
ftr-359	747	22	and	and	CCONJ
ftr-359	747	23	the	the	DET
ftr-359	747	24	subject	subject	NOUN
ftr-359	747	25	of	of	ADP
ftr-359	747	26	future	future	ADJ
ftr-359	747	27	litigation	litigation	NOUN
ftr-359	747	28	.	.	PUNCT
ftr-359	748	1	g.	g.	PROPN
ftr-359	748	2	son	son	PROPN
ftr-359	748	3	-	-	PUNCT
ftr-359	748	4	of	of	ADP
ftr-359	748	5	-	-	PUNCT
ftr-359	748	6	mirror	mirror	NOUN
ftr-359	748	7	and	and	CCONJ
ftr-359	748	8	the	the	DET
ftr-359	748	9	general	general	ADJ
ftr-359	748	10	utilities	utility	NOUN
ftr-359	748	11	repeal	repeal	VERB
ftr-359	748	12	the	the	DET
ftr-359	748	13	son	son	NOUN
ftr-359	748	14	-	-	PUNCT
ftr-359	748	15	of	of	ADP
ftr-359	748	16	-	-	PUNCT
ftr-359	748	17	mirror	mirror	NOUN
ftr-359	748	18	transaction	transaction	NOUN
ftr-359	748	19	is	be	AUX
ftr-359	748	20	interesting	interesting	ADJ
ftr-359	748	21	because	because	SCONJ
ftr-359	748	22	it	it	PRON
ftr-359	748	23	raises	raise	VERB
ftr-359	748	24	the	the	DET
ftr-359	748	25	question	question	NOUN
ftr-359	748	26	of	of	ADP
ftr-359	748	27	whether	whether	SCONJ
ftr-359	748	28	new	new	ADJ
ftr-359	748	29	section	section	NOUN
ftr-359	748	30	7701(o	7701(o	NOUN
ftr-359	748	31	)	)	PUNCT
ftr-359	748	32	would	would	AUX
ftr-359	748	33	be	be	AUX
ftr-359	748	34	relevant	relevant	ADJ
ftr-359	748	35	to	to	ADP
ftr-359	748	36	arguably	arguably	ADV
ftr-359	748	37	the	the	DET
ftr-359	748	38	highest	high	ADJ
ftr-359	748	39	profile	profile	NOUN
ftr-359	748	40	tax	tax	NOUN
ftr-359	748	41	mistake	mistake	NOUN
ftr-359	748	42	in	in	ADP
ftr-359	748	43	a	a	DET
ftr-359	748	44	generation	generation	NOUN
ftr-359	748	45	.	.	PUNCT
ftr-359	749	1	1	1	X
ftr-359	749	2	.	.	X
ftr-359	749	3	the	the	DET
ftr-359	749	4	historical	historical	ADJ
ftr-359	749	5	basis	basis	NOUN
ftr-359	749	6	for	for	ADP
ftr-359	749	7	the	the	DET
ftr-359	749	8	opinion	opinion	NOUN
ftr-359	749	9	shortly	shortly	ADV
ftr-359	749	10	after	after	ADP
ftr-359	749	11	the	the	DET
ftr-359	749	12	1986	1986	NUM
ftr-359	749	13	act	act	NOUN
ftr-359	749	14	,	,	PUNCT
ftr-359	749	15	techniques	technique	NOUN
ftr-359	749	16	were	be	AUX
ftr-359	749	17	developed	develop	VERB
ftr-359	749	18	to	to	PART
ftr-359	749	19	circumvent	circumvent	VERB
ftr-359	749	20	the	the	DET
ftr-359	749	21	repeal	repeal	NOUN
ftr-359	749	22	of	of	ADP
ftr-359	749	23	the	the	DET
ftr-359	749	24	general	general	ADJ
ftr-359	749	25	utilities	utility	NOUN
ftr-359	749	26	doctrine.132	doctrine.132	VERB
ftr-359	749	27	one	one	NUM
ftr-359	749	28	such	such	ADJ
ftr-359	749	29	technique	technique	NOUN
ftr-359	749	30	,	,	PUNCT
ftr-359	749	31	the	the	DET
ftr-359	749	32	sonof	sonof	NOUN
ftr-359	749	33	-	-	PUNCT
ftr-359	749	34	mirror	mirror	NOUN
ftr-359	749	35	transaction	transaction	NOUN
ftr-359	749	36	,	,	PUNCT
ftr-359	749	37	involved	involve	VERB
ftr-359	749	38	a	a	DET
ftr-359	749	39	situation	situation	NOUN
ftr-359	749	40	in	in	ADP
ftr-359	749	41	which	which	PRON
ftr-359	749	42	an	an	DET
ftr-359	749	43	acquiring	acquire	VERB
ftr-359	749	44	company	company	NOUN
ftr-359	749	45	would	would	AUX
ftr-359	749	46	acquire	acquire	VERB
ftr-359	749	47	the	the	DET
ftr-359	749	48	stock	stock	NOUN
ftr-359	749	49	of	of	ADP
ftr-359	749	50	a	a	DET
ftr-359	749	51	target	target	NOUN
ftr-359	749	52	company	company	NOUN
ftr-359	749	53	at	at	ADP
ftr-359	749	54	fair	fair	ADJ
ftr-359	749	55	market	market	NOUN
ftr-359	749	56	value	value	NOUN
ftr-359	749	57	.	.	PUNCT
ftr-359	750	1	after	after	ADP
ftr-359	750	2	the	the	DET
ftr-359	750	3	131	131	NUM
ftr-359	750	4	.	.	PUNCT
ftr-359	750	5	bankman	bankman	NOUN
ftr-359	750	6	,	,	PUNCT
ftr-359	750	7	supra	supra	PROPN
ftr-359	750	8	note	note	PROPN
ftr-359	750	9	57	57	NUM
ftr-359	750	10	,	,	PUNCT
ftr-359	750	11	at	at	ADP
ftr-359	750	12	26	26	NUM
ftr-359	750	13	.	.	PUNCT
ftr-359	751	1	132	132	NUM
ftr-359	751	2	.	.	PUNCT
ftr-359	752	1	for	for	ADP
ftr-359	752	2	the	the	DET
ftr-359	752	3	general	general	ADJ
ftr-359	752	4	utilities	utility	NOUN
ftr-359	752	5	doctrine	doctrine	NOUN
ftr-359	752	6	,	,	PUNCT
ftr-359	752	7	see	see	VERB
ftr-359	752	8	boris	boris	PROPN
ftr-359	752	9	i.	i.	PROPN
ftr-359	752	10	bittker	bittker	PROPN
ftr-359	752	11	&	&	CCONJ
ftr-359	752	12	james	james	PROPN
ftr-359	752	13	s.	s.	PROPN
ftr-359	752	14	eustice	eustice	PROPN
ftr-359	752	15	,	,	PUNCT
ftr-359	752	16	federal	federal	ADJ
ftr-359	752	17	income	income	NOUN
ftr-359	752	18	taxation	taxation	NOUN
ftr-359	752	19	of	of	ADP
ftr-359	752	20	corporations	corporation	NOUN
ftr-359	752	21	and	and	CCONJ
ftr-359	752	22	shareholders	shareholder	NOUN
ftr-359	752	23	,	,	PUNCT
ftr-359	752	24	¶	¶	PROPN
ftr-359	752	25	8.20	8.20	NUM
ftr-359	752	26	(	(	PUNCT
ftr-359	752	27	7th	7th	ADJ
ftr-359	752	28	ed	ed	NOUN
ftr-359	752	29	.	.	PUNCT
ftr-359	752	30	2002	2002	NUM
ftr-359	752	31	)	)	PUNCT
ftr-359	752	32	.	.	PUNCT
ftr-359	753	1	450	450	NUM
ftr-359	753	2	florida	florida	PROPN
ftr-359	753	3	tax	tax	NOUN
ftr-359	753	4	review	review	NOUN
ftr-359	753	5	[	[	X
ftr-359	753	6	vol	vol	NOUN
ftr-359	753	7	.	.	PUNCT
ftr-359	753	8	10:6	10:6	NUM
ftr-359	753	9	acquisition	acquisition	NOUN
ftr-359	753	10	,	,	PUNCT
ftr-359	753	11	the	the	DET
ftr-359	753	12	acquiring	acquire	VERB
ftr-359	753	13	company	company	NOUN
ftr-359	753	14	would	would	AUX
ftr-359	753	15	cause	cause	VERB
ftr-359	753	16	the	the	DET
ftr-359	753	17	target	target	NOUN
ftr-359	753	18	company	company	NOUN
ftr-359	753	19	to	to	PART
ftr-359	753	20	distribute	distribute	VERB
ftr-359	753	21	its	its	PRON
ftr-359	753	22	wanted	want	VERB
ftr-359	753	23	assets	asset	NOUN
ftr-359	753	24	to	to	ADP
ftr-359	753	25	the	the	DET
ftr-359	753	26	acquirer	acquirer	NOUN
ftr-359	753	27	,	,	PUNCT
ftr-359	753	28	thus	thus	ADV
ftr-359	753	29	generating	generate	VERB
ftr-359	753	30	gain	gain	NOUN
ftr-359	753	31	within	within	ADP
ftr-359	753	32	the	the	DET
ftr-359	753	33	acquirer	acquirer	NOUN
ftr-359	753	34	’s	’s	PART
ftr-359	753	35	consolidated	consolidated	ADJ
ftr-359	753	36	group	group	NOUN
ftr-359	753	37	and	and	CCONJ
ftr-359	753	38	thereby	thereby	ADV
ftr-359	753	39	increasing	increase	VERB
ftr-359	753	40	the	the	DET
ftr-359	753	41	acquirer	acquirer	NOUN
ftr-359	753	42	’s	’s	PART
ftr-359	753	43	basis	basis	NOUN
ftr-359	753	44	in	in	ADP
ftr-359	753	45	the	the	DET
ftr-359	753	46	stock	stock	NOUN
ftr-359	753	47	of	of	ADP
ftr-359	753	48	the	the	DET
ftr-359	753	49	target	target	NOUN
ftr-359	753	50	by	by	ADP
ftr-359	753	51	the	the	DET
ftr-359	753	52	amount	amount	NOUN
ftr-359	753	53	of	of	ADP
ftr-359	753	54	that	that	DET
ftr-359	753	55	gain	gain	NOUN
ftr-359	753	56	.	.	PUNCT
ftr-359	754	1	the	the	DET
ftr-359	754	2	acquirer	acquirer	NOUN
ftr-359	754	3	then	then	ADV
ftr-359	754	4	could	could	AUX
ftr-359	754	5	sell	sell	VERB
ftr-359	754	6	the	the	DET
ftr-359	754	7	target	target	NOUN
ftr-359	754	8	’s	’s	PART
ftr-359	754	9	stock	stock	NOUN
ftr-359	754	10	at	at	ADP
ftr-359	754	11	a	a	DET
ftr-359	754	12	time	time	NOUN
ftr-359	754	13	when	when	SCONJ
ftr-359	754	14	only	only	ADV
ftr-359	754	15	unwanted	unwanted	ADJ
ftr-359	754	16	assets	asset	NOUN
ftr-359	754	17	were	be	AUX
ftr-359	754	18	held	hold	VERB
ftr-359	754	19	by	by	ADP
ftr-359	754	20	the	the	DET
ftr-359	754	21	target	target	NOUN
ftr-359	754	22	company	company	NOUN
ftr-359	754	23	.	.	PUNCT
ftr-359	755	1	as	as	ADP
ftr-359	755	2	a	a	DET
ftr-359	755	3	result	result	NOUN
ftr-359	755	4	,	,	PUNCT
ftr-359	755	5	an	an	DET
ftr-359	755	6	artificial	artificial	ADJ
ftr-359	755	7	loss	loss	NOUN
ftr-359	755	8	was	be	AUX
ftr-359	755	9	created	create	VERB
ftr-359	755	10	that	that	PRON
ftr-359	755	11	approximated	approximate	VERB
ftr-359	755	12	the	the	DET
ftr-359	755	13	amount	amount	NOUN
ftr-359	755	14	of	of	ADP
ftr-359	755	15	the	the	DET
ftr-359	755	16	previously	previously	ADV
ftr-359	755	17	recognized	recognize	VERB
ftr-359	755	18	gain	gain	NOUN
ftr-359	755	19	that	that	PRON
ftr-359	755	20	occurred	occur	VERB
ftr-359	755	21	upon	upon	SCONJ
ftr-359	755	22	the	the	DET
ftr-359	755	23	distribution	distribution	NOUN
ftr-359	755	24	of	of	ADP
ftr-359	755	25	the	the	DET
ftr-359	755	26	wanted	want	VERB
ftr-359	755	27	assets	asset	NOUN
ftr-359	755	28	out	out	ADP
ftr-359	755	29	of	of	ADP
ftr-359	755	30	the	the	DET
ftr-359	755	31	target	target	NOUN
ftr-359	755	32	subsidiary	subsidiary	NOUN
ftr-359	755	33	.	.	PUNCT
ftr-359	756	1	this	this	DET
ftr-359	756	2	technique	technique	NOUN
ftr-359	756	3	,	,	PUNCT
ftr-359	756	4	if	if	SCONJ
ftr-359	756	5	successful	successful	ADJ
ftr-359	756	6	,	,	PUNCT
ftr-359	756	7	permitted	permit	VERB
ftr-359	756	8	portions	portion	NOUN
ftr-359	756	9	of	of	ADP
ftr-359	756	10	a	a	DET
ftr-359	756	11	target	target	NOUN
ftr-359	756	12	company	company	NOUN
ftr-359	756	13	to	to	PART
ftr-359	756	14	be	be	AUX
ftr-359	756	15	disposed	dispose	VERB
ftr-359	756	16	of	of	ADP
ftr-359	756	17	without	without	ADP
ftr-359	756	18	the	the	DET
ftr-359	756	19	payment	payment	NOUN
ftr-359	756	20	of	of	ADP
ftr-359	756	21	tax	tax	NOUN
ftr-359	756	22	on	on	ADP
ftr-359	756	23	the	the	DET
ftr-359	756	24	target	target	NOUN
ftr-359	756	25	’s	’s	PART
ftr-359	756	26	built	build	VERB
ftr-359	756	27	-	-	PUNCT
ftr-359	756	28	in	in	ADP
ftr-359	756	29	gain	gain	NOUN
ftr-359	756	30	,	,	PUNCT
ftr-359	756	31	thus	thus	ADV
ftr-359	756	32	using	use	VERB
ftr-359	756	33	the	the	DET
ftr-359	756	34	consolidated	consolidated	ADJ
ftr-359	756	35	return	return	NOUN
ftr-359	756	36	regulations	regulation	NOUN
ftr-359	756	37	to	to	PART
ftr-359	756	38	thwart	thwart	VERB
ftr-359	756	39	general	general	ADJ
ftr-359	756	40	utilities	utility	NOUN
ftr-359	756	41	repeal.133	repeal.133	ADP
ftr-359	756	42	the	the	DET
ftr-359	756	43	service	service	NOUN
ftr-359	756	44	immediately	immediately	ADV
ftr-359	756	45	responded	respond	VERB
ftr-359	756	46	to	to	ADP
ftr-359	756	47	the	the	DET
ftr-359	756	48	son	son	NOUN
ftr-359	756	49	-	-	PUNCT
ftr-359	756	50	of	of	ADP
ftr-359	756	51	-	-	PUNCT
ftr-359	756	52	mirror	mirror	NOUN
ftr-359	756	53	technique	technique	NOUN
ftr-359	756	54	by	by	ADP
ftr-359	756	55	issuing	issue	VERB
ftr-359	756	56	notice	notice	NOUN
ftr-359	756	57	87	87	NUM
ftr-359	756	58	-	-	SYM
ftr-359	756	59	14.134	14.134	NUM
ftr-359	756	60	in	in	ADP
ftr-359	756	61	notice	notice	NOUN
ftr-359	756	62	87	87	NUM
ftr-359	756	63	-	-	SYM
ftr-359	756	64	14	14	NUM
ftr-359	756	65	,	,	PUNCT
ftr-359	756	66	the	the	DET
ftr-359	756	67	service	service	NOUN
ftr-359	756	68	announced	announce	VERB
ftr-359	756	69	that	that	SCONJ
ftr-359	756	70	it	it	PRON
ftr-359	756	71	would	would	AUX
ftr-359	756	72	deny	deny	VERB
ftr-359	756	73	the	the	DET
ftr-359	756	74	intended	intend	VERB
ftr-359	756	75	tax	tax	NOUN
ftr-359	756	76	benefits	benefit	NOUN
ftr-359	756	77	of	of	ADP
ftr-359	756	78	a	a	DET
ftr-359	756	79	son	son	NOUN
ftr-359	756	80	-	-	PUNCT
ftr-359	756	81	of	of	ADP
ftr-359	756	82	-	-	PUNCT
ftr-359	756	83	mirror	mirror	NOUN
ftr-359	756	84	type	type	NOUN
ftr-359	756	85	transaction	transaction	NOUN
ftr-359	756	86	by	by	ADP
ftr-359	756	87	regulations	regulation	NOUN
ftr-359	756	88	to	to	PART
ftr-359	756	89	be	be	AUX
ftr-359	756	90	issued	issue	VERB
ftr-359	756	91	in	in	ADP
ftr-359	756	92	the	the	DET
ftr-359	756	93	future	future	NOUN
ftr-359	756	94	that	that	PRON
ftr-359	756	95	would	would	AUX
ftr-359	756	96	have	have	VERB
ftr-359	756	97	retroactive	retroactive	ADJ
ftr-359	756	98	effect	effect	NOUN
ftr-359	756	99	.	.	PUNCT
ftr-359	757	1	what	what	PRON
ftr-359	757	2	transpired	transpire	VERB
ftr-359	757	3	thereafter	thereafter	ADV
ftr-359	757	4	involved	involve	VERB
ftr-359	757	5	the	the	DET
ftr-359	757	6	treasury	treasury	PROPN
ftr-359	757	7	department	department	PROPN
ftr-359	757	8	issuing	issue	VERB
ftr-359	757	9	multiple	multiple	ADJ
ftr-359	757	10	revisions	revision	NOUN
ftr-359	757	11	to	to	ADP
ftr-359	757	12	the	the	DET
ftr-359	757	13	consolidated	consolidated	ADJ
ftr-359	757	14	return	return	NOUN
ftr-359	757	15	loss	loss	NOUN
ftr-359	757	16	disallowance	disallowance	NOUN
ftr-359	757	17	rules	rule	NOUN
ftr-359	757	18	,	,	PUNCT
ftr-359	757	19	and	and	CCONJ
ftr-359	757	20	in	in	ADP
ftr-359	757	21	the	the	DET
ftr-359	757	22	process	process	NOUN
ftr-359	757	23	having	have	VERB
ftr-359	757	24	one	one	NUM
ftr-359	757	25	version	version	NOUN
ftr-359	757	26	of	of	ADP
ftr-359	757	27	the	the	DET
ftr-359	757	28	regulations	regulation	NOUN
ftr-359	757	29	held	hold	VERB
ftr-359	757	30	to	to	PART
ftr-359	757	31	be	be	AUX
ftr-359	757	32	invalid.135	invalid.135	NOUN
ftr-359	757	33	the	the	DET
ftr-359	757	34	133	133	NUM
ftr-359	757	35	.	.	PUNCT
ftr-359	758	1	for	for	ADP
ftr-359	758	2	a	a	DET
ftr-359	758	3	further	further	ADJ
ftr-359	758	4	analysis	analysis	NOUN
ftr-359	758	5	of	of	ADP
ftr-359	758	6	the	the	DET
ftr-359	758	7	son	son	NOUN
ftr-359	758	8	-	-	PUNCT
ftr-359	758	9	of	of	ADP
ftr-359	758	10	-	-	PUNCT
ftr-359	758	11	mirror	mirror	NOUN
ftr-359	758	12	technique	technique	NOUN
ftr-359	758	13	and	and	CCONJ
ftr-359	758	14	other	other	ADJ
ftr-359	758	15	techniques	technique	NOUN
ftr-359	758	16	that	that	PRON
ftr-359	758	17	were	be	AUX
ftr-359	758	18	in	in	ADP
ftr-359	758	19	vogue	vogue	NOUN
ftr-359	758	20	at	at	ADP
ftr-359	758	21	the	the	DET
ftr-359	758	22	time	time	NOUN
ftr-359	758	23	,	,	PUNCT
ftr-359	758	24	see	see	VERB
ftr-359	758	25	eric	eric	PROPN
ftr-359	758	26	m.	m.	PROPN
ftr-359	758	27	zolt	zolt	PROPN
ftr-359	758	28	,	,	PUNCT
ftr-359	758	29	the	the	DET
ftr-359	758	30	general	general	ADJ
ftr-359	758	31	utilities	utility	NOUN
ftr-359	758	32	doctrine	doctrine	NOUN
ftr-359	758	33	:	:	PUNCT
ftr-359	758	34	examining	examine	VERB
ftr-359	758	35	the	the	DET
ftr-359	758	36	scope	scope	NOUN
ftr-359	758	37	of	of	ADP
ftr-359	758	38	the	the	DET
ftr-359	758	39	repeal	repeal	NOUN
ftr-359	758	40	,	,	PUNCT
ftr-359	758	41	65	65	NUM
ftr-359	758	42	taxes	taxis	NOUN
ftr-359	758	43	819	819	NUM
ftr-359	758	44	(	(	PUNCT
ftr-359	758	45	1987	1987	NUM
ftr-359	758	46	)	)	PUNCT
ftr-359	758	47	.	.	PUNCT
ftr-359	759	1	134	134	NUM
ftr-359	759	2	.	.	X
ftr-359	759	3	1987	1987	NUM
ftr-359	759	4	-	-	SYM
ftr-359	759	5	1	1	NUM
ftr-359	759	6	c.b	c.b	PROPN
ftr-359	759	7	.	.	PROPN
ftr-359	759	8	445	445	NUM
ftr-359	759	9	.	.	PUNCT
ftr-359	759	10	135	135	NUM
ftr-359	759	11	.	.	PUNCT
ftr-359	760	1	on	on	ADP
ftr-359	760	2	sept	sept	PROPN
ftr-359	760	3	.	.	PROPN
ftr-359	760	4	19	19	NUM
ftr-359	760	5	,	,	PUNCT
ftr-359	760	6	1991	1991	NUM
ftr-359	760	7	,	,	PUNCT
ftr-359	760	8	the	the	DET
ftr-359	760	9	irs	irs	PROPN
ftr-359	760	10	and	and	CCONJ
ftr-359	760	11	treasury	treasury	PROPN
ftr-359	760	12	department	department	PROPN
ftr-359	760	13	published	publish	VERB
ftr-359	760	14	reg	reg	NOUN
ftr-359	760	15	.	.	PUNCT
ftr-359	761	1	§	§	PROPN
ftr-359	761	2	1.1502	1.1502	NUM
ftr-359	761	3	-	-	SYM
ftr-359	761	4	20	20	NUM
ftr-359	761	5	(	(	PUNCT
ftr-359	761	6	the	the	DET
ftr-359	761	7	loss	loss	NOUN
ftr-359	761	8	disallowance	disallowance	NOUN
ftr-359	761	9	rule	rule	NOUN
ftr-359	761	10	)	)	PUNCT
ftr-359	761	11	.	.	PUNCT
ftr-359	762	1	see	see	VERB
ftr-359	762	2	t.d	t.d	PROPN
ftr-359	762	3	.	.	PROPN
ftr-359	762	4	8364	8364	NUM
ftr-359	762	5	,	,	PUNCT
ftr-359	762	6	1991	1991	NUM
ftr-359	762	7	-	-	SYM
ftr-359	762	8	2	2	NUM
ftr-359	762	9	c.b	c.b	PROPN
ftr-359	762	10	.	.	PROPN
ftr-359	762	11	43	43	NUM
ftr-359	762	12	.	.	PUNCT
ftr-359	763	1	on	on	ADP
ftr-359	763	2	july	july	PROPN
ftr-359	763	3	6	6	NUM
ftr-359	763	4	,	,	PUNCT
ftr-359	763	5	2001	2001	NUM
ftr-359	763	6	,	,	PUNCT
ftr-359	763	7	in	in	ADP
ftr-359	763	8	rite	rite	PROPN
ftr-359	763	9	aid	aid	PROPN
ftr-359	763	10	corp	corp	PROPN
ftr-359	763	11	.	.	PROPN
ftr-359	763	12	v.	v.	PROPN
ftr-359	763	13	united	united	PROPN
ftr-359	763	14	states	states	PROPN
ftr-359	763	15	,	,	PUNCT
ftr-359	763	16	255	255	NUM
ftr-359	763	17	f.3d	f.3d	NUM
ftr-359	763	18	1357	1357	NUM
ftr-359	763	19	(	(	PUNCT
ftr-359	763	20	fed	fed	PROPN
ftr-359	763	21	.	.	PUNCT
ftr-359	763	22	cir	cir	PROPN
ftr-359	763	23	.	.	PROPN
ftr-359	763	24	2001	2001	NUM
ftr-359	763	25	)	)	PUNCT
ftr-359	763	26	,	,	PUNCT
ftr-359	763	27	the	the	DET
ftr-359	763	28	court	court	NOUN
ftr-359	763	29	of	of	ADP
ftr-359	763	30	appeals	appeal	NOUN
ftr-359	763	31	for	for	ADP
ftr-359	763	32	the	the	DET
ftr-359	763	33	federal	federal	ADJ
ftr-359	763	34	circuit	circuit	NOUN
ftr-359	763	35	held	hold	VERB
ftr-359	763	36	that	that	SCONJ
ftr-359	763	37	the	the	DET
ftr-359	763	38	duplicated	duplicate	VERB
ftr-359	763	39	loss	loss	NOUN
ftr-359	763	40	provisions	provision	NOUN
ftr-359	763	41	of	of	ADP
ftr-359	763	42	the	the	DET
ftr-359	763	43	loss	loss	NOUN
ftr-359	763	44	disallowance	disallowance	NOUN
ftr-359	763	45	rules	rule	NOUN
ftr-359	763	46	were	be	AUX
ftr-359	763	47	an	an	DET
ftr-359	763	48	invalid	invalid	ADJ
ftr-359	763	49	exercise	exercise	NOUN
ftr-359	763	50	of	of	ADP
ftr-359	763	51	regulatory	regulatory	ADJ
ftr-359	763	52	authority	authority	NOUN
ftr-359	763	53	.	.	PUNCT
ftr-359	764	1	because	because	SCONJ
ftr-359	764	2	only	only	ADV
ftr-359	764	3	the	the	DET
ftr-359	764	4	loss	loss	NOUN
ftr-359	764	5	duplication	duplication	NOUN
ftr-359	764	6	factor	factor	NOUN
ftr-359	764	7	of	of	ADP
ftr-359	764	8	reg	reg	NOUN
ftr-359	764	9	.	.	PUNCT
ftr-359	765	1	§	§	PROPN
ftr-359	765	2	1.1502	1.1502	NUM
ftr-359	765	3	-	-	SYM
ftr-359	765	4	20	20	NUM
ftr-359	765	5	was	be	AUX
ftr-359	765	6	at	at	ADP
ftr-359	765	7	issue	issue	NOUN
ftr-359	765	8	in	in	ADP
ftr-359	765	9	rite	rite	ADJ
ftr-359	765	10	aid	aid	NOUN
ftr-359	765	11	,	,	PUNCT
ftr-359	765	12	the	the	DET
ftr-359	765	13	irs	irs	PROPN
ftr-359	765	14	believes	believe	VERB
ftr-359	765	15	that	that	SCONJ
ftr-359	765	16	the	the	DET
ftr-359	765	17	finding	finding	NOUN
ftr-359	765	18	of	of	ADP
ftr-359	765	19	invalidity	invalidity	NOUN
ftr-359	765	20	applied	apply	VERB
ftr-359	765	21	only	only	ADV
ftr-359	765	22	to	to	ADP
ftr-359	765	23	that	that	DET
ftr-359	765	24	factor	factor	NOUN
ftr-359	765	25	and	and	CCONJ
ftr-359	765	26	not	not	PART
ftr-359	765	27	to	to	ADP
ftr-359	765	28	the	the	DET
ftr-359	765	29	factors	factor	NOUN
ftr-359	765	30	dealing	deal	VERB
ftr-359	765	31	with	with	ADP
ftr-359	765	32	the	the	DET
ftr-359	765	33	son	son	NOUN
ftr-359	765	34	-	-	PUNCT
ftr-359	765	35	of	of	ADP
ftr-359	765	36	-	-	PUNCT
ftr-359	765	37	mirror	mirror	NOUN
ftr-359	765	38	problem	problem	NOUN
ftr-359	765	39	.	.	PUNCT
ftr-359	766	1	see	see	VERB
ftr-359	766	2	notice	notice	NOUN
ftr-359	766	3	2002	2002	NUM
ftr-359	766	4	-	-	SYM
ftr-359	766	5	11	11	NUM
ftr-359	766	6	,	,	PUNCT
ftr-359	766	7	2002	2002	NUM
ftr-359	766	8	-	-	SYM
ftr-359	766	9	1	1	NUM
ftr-359	766	10	c.b	c.b	PROPN
ftr-359	766	11	.	.	PROPN
ftr-359	766	12	526	526	NUM
ftr-359	766	13	(	(	PUNCT
ftr-359	766	14	“	"	PUNCT
ftr-359	766	15	it	it	PRON
ftr-359	766	16	is	be	AUX
ftr-359	766	17	the	the	DET
ftr-359	766	18	service	service	NOUN
ftr-359	766	19	’s	’s	PART
ftr-359	766	20	position	position	NOUN
ftr-359	766	21	that	that	SCONJ
ftr-359	766	22	the	the	DET
ftr-359	766	23	rite	rite	ADJ
ftr-359	766	24	aid	aid	NOUN
ftr-359	766	25	opinion	opinion	NOUN
ftr-359	766	26	implicates	implicate	VERB
ftr-359	766	27	only	only	ADV
ftr-359	766	28	the	the	DET
ftr-359	766	29	loss	loss	NOUN
ftr-359	766	30	duplication	duplication	NOUN
ftr-359	766	31	aspect	aspect	NOUN
ftr-359	766	32	of	of	ADP
ftr-359	766	33	the	the	DET
ftr-359	766	34	loss	loss	NOUN
ftr-359	766	35	disallowance	disallowance	NOUN
ftr-359	766	36	regulation	regulation	NOUN
ftr-359	766	37	.	.	PUNCT
ftr-359	766	38	.	.	PUNCT
ftr-359	766	39	.	.	PUNCT
ftr-359	766	40	.	.	PUNCT
ftr-359	766	41	”	"	PUNCT
ftr-359	766	42	)	)	PUNCT
ftr-359	766	43	.	.	PUNCT
ftr-359	767	1	in	in	ADP
ftr-359	767	2	response	response	NOUN
ftr-359	767	3	to	to	ADP
ftr-359	767	4	the	the	DET
ftr-359	767	5	rite	rite	ADJ
ftr-359	767	6	aid	aid	NOUN
ftr-359	767	7	decision	decision	NOUN
ftr-359	767	8	,	,	PUNCT
ftr-359	767	9	the	the	DET
ftr-359	767	10	irs	irs	PROPN
ftr-359	767	11	and	and	CCONJ
ftr-359	767	12	treasury	treasury	PROPN
ftr-359	767	13	department	department	PROPN
ftr-359	767	14	promulgated	promulgate	VERB
ftr-359	767	15	two	two	NUM
ftr-359	767	16	regulations	regulation	NOUN
ftr-359	767	17	to	to	PART
ftr-359	767	18	replace	replace	VERB
ftr-359	767	19	the	the	DET
ftr-359	767	20	loss	loss	NOUN
ftr-359	767	21	disallowance	disallowance	NOUN
ftr-359	767	22	rules	rule	NOUN
ftr-359	767	23	.	.	PUNCT
ftr-359	768	1	the	the	DET
ftr-359	768	2	first	first	ADJ
ftr-359	768	3	,	,	PUNCT
ftr-359	768	4	temp	temp	NOUN
ftr-359	768	5	.	.	PUNCT
ftr-359	769	1	reg	reg	PROPN
ftr-359	769	2	.	.	PUNCT
ftr-359	770	1	§	§	PROPN
ftr-359	770	2	1.337(d)-2	1.337(d)-2	PROPN
ftr-359	770	3	t	t	PROPN
ftr-359	770	4	(	(	PUNCT
ftr-359	770	5	temporary	temporary	ADJ
ftr-359	770	6	general	general	ADJ
ftr-359	770	7	utilities	utility	NOUN
ftr-359	770	8	regulation	regulation	PROPN
ftr-359	770	9	)	)	PUNCT
ftr-359	770	10	,	,	PUNCT
ftr-359	770	11	was	be	AUX
ftr-359	770	12	published	publish	VERB
ftr-359	770	13	on	on	ADP
ftr-359	770	14	mar	mar	PROPN
ftr-359	770	15	.	.	PROPN
ftr-359	770	16	12	12	NUM
ftr-359	770	17	,	,	PUNCT
ftr-359	770	18	2002	2002	NUM
ftr-359	770	19	,	,	PUNCT
ftr-359	770	20	to	to	PART
ftr-359	770	21	address	address	VERB
ftr-359	770	22	the	the	DET
ftr-359	770	23	circumvention	circumvention	NOUN
ftr-359	770	24	of	of	ADP
ftr-359	770	25	general	general	ADJ
ftr-359	770	26	utilities	utility	NOUN
ftr-359	770	27	repeal	repeal	NOUN
ftr-359	770	28	.	.	PUNCT
ftr-359	771	1	see	see	VERB
ftr-359	771	2	t.d	t.d	PROPN
ftr-359	771	3	.	.	PROPN
ftr-359	771	4	8984	8984	NUM
ftr-359	771	5	,	,	PUNCT
ftr-359	771	6	2002	2002	NUM
ftr-359	771	7	-	-	SYM
ftr-359	771	8	1	1	NUM
ftr-359	771	9	c.b	c.b	PROPN
ftr-359	771	10	.	.	PROPN
ftr-359	771	11	668	668	NUM
ftr-359	771	12	.	.	PUNCT
ftr-359	772	1	the	the	DET
ftr-359	772	2	second	second	ADJ
ftr-359	772	3	,	,	PUNCT
ftr-359	772	4	temp	temp	NOUN
ftr-359	772	5	.	.	PUNCT
ftr-359	773	1	reg	reg	NOUN
ftr-359	773	2	.	.	PUNCT
ftr-359	774	1	§	§	PROPN
ftr-359	774	2	1.1502	1.1502	NUM
ftr-359	774	3	-	-	SYM
ftr-359	774	4	35	35	NUM
ftr-359	774	5	t	t	NOUN
ftr-359	774	6	,	,	PUNCT
ftr-359	774	7	was	be	AUX
ftr-359	774	8	published	publish	VERB
ftr-359	774	9	on	on	ADP
ftr-359	774	10	mar	mar	PROPN
ftr-359	774	11	.	.	PROPN
ftr-359	774	12	14	14	NUM
ftr-359	774	13	,	,	PUNCT
ftr-359	774	14	2003	2003	NUM
ftr-359	774	15	,	,	PUNCT
ftr-359	774	16	to	to	PART
ftr-359	774	17	address	address	VERB
ftr-359	774	18	the	the	DET
ftr-359	774	19	inappropriate	inappropriate	ADJ
ftr-359	774	20	duplication	duplication	NOUN
ftr-359	774	21	of	of	ADP
ftr-359	774	22	loss	loss	NOUN
ftr-359	774	23	.	.	PUNCT
ftr-359	775	1	see	see	VERB
ftr-359	775	2	t.d	t.d	PROPN
ftr-359	775	3	.	.	PROPN
ftr-359	775	4	9048	9048	NUM
ftr-359	775	5	,	,	PUNCT
ftr-359	775	6	2003	2003	NUM
ftr-359	775	7	-	-	SYM
ftr-359	775	8	1	1	NUM
ftr-359	775	9	c.b	c.b	PROPN
ftr-359	775	10	.	.	PROPN
ftr-359	776	1	645	645	NUM
ftr-359	776	2	.	.	PUNCT
ftr-359	777	1	t.d	t.d	PROPN
ftr-359	777	2	.	.	PROPN
ftr-359	777	3	9048	9048	NUM
ftr-359	777	4	also	also	ADV
ftr-359	777	5	included	include	VERB
ftr-359	777	6	certain	certain	ADJ
ftr-359	777	7	related	related	ADJ
ftr-359	777	8	provisions	provision	NOUN
ftr-359	777	9	promulgated	promulgate	VERB
ftr-359	777	10	under	under	ADP
ftr-359	777	11	temp	temp	NOUN
ftr-359	777	12	.	.	PUNCT
ftr-359	778	1	reg	reg	NOUN
ftr-359	778	2	.	.	PUNCT
ftr-359	779	1	§	§	PROPN
ftr-359	779	2	1.1502	1.1502	NUM
ftr-359	779	3	-	-	SYM
ftr-359	779	4	21	21	NUM
ftr-359	779	5	t	t	NOUN
ftr-359	779	6	and	and	CCONJ
ftr-359	779	7	temp	temp	NOUN
ftr-359	779	8	.	.	PUNCT
ftr-359	780	1	reg	reg	NOUN
ftr-359	780	2	.	.	PUNCT
ftr-359	781	1	§	§	PROPN
ftr-359	781	2	1.1502	1.1502	NUM
ftr-359	781	3	-	-	SYM
ftr-359	781	4	32	32	NUM
ftr-359	781	5	t.	t.	NOUN
ftr-359	781	6	on	on	ADP
ftr-359	781	7	mar	mar	PROPN
ftr-359	781	8	.	.	PROPN
ftr-359	781	9	3	3	NUM
ftr-359	781	10	,	,	PUNCT
ftr-359	781	11	2005	2005	NUM
ftr-359	781	12	,	,	PUNCT
ftr-359	781	13	the	the	DET
ftr-359	781	14	temporary	temporary	ADJ
ftr-359	781	15	regulation	regulation	NOUN
ftr-359	781	16	was	be	AUX
ftr-359	781	17	adopted	adopt	VERB
ftr-359	781	18	without	without	ADP
ftr-359	781	19	substantive	substantive	ADJ
ftr-359	781	20	change	change	NOUN
ftr-359	781	21	as	as	ADP
ftr-359	781	22	final	final	ADJ
ftr-359	781	23	reg	reg	NOUN
ftr-359	781	24	.	.	PUNCT
ftr-359	782	1	§	§	PROPN
ftr-359	782	2	1.337(d)-2	1.337(d)-2	PROPN
ftr-359	782	3	.	.	PUNCT
ftr-359	783	1	see	see	VERB
ftr-359	783	2	t.d	t.d	PROPN
ftr-359	783	3	.	.	PROPN
ftr-359	783	4	9187	9187	NUM
ftr-359	783	5	,	,	PUNCT
ftr-359	783	6	2005	2005	NUM
ftr-359	783	7	-	-	SYM
ftr-359	783	8	1	1	NUM
ftr-359	783	9	c.b	c.b	PROPN
ftr-359	783	10	.	.	PROPN
ftr-359	783	11	778	778	NUM
ftr-359	783	12	.	.	PUNCT
ftr-359	784	1	on	on	ADP
ftr-359	784	2	sept	sept	PROPN
ftr-359	784	3	.	.	PROPN
ftr-359	784	4	17	17	NUM
ftr-359	784	5	,	,	PUNCT
ftr-359	784	6	2008	2008	NUM
ftr-359	784	7	,	,	PUNCT
ftr-359	784	8	the	the	DET
ftr-359	784	9	irs	irs	PROPN
ftr-359	784	10	and	and	CCONJ
ftr-359	784	11	treasury	treasury	PROPN
ftr-359	784	12	department	department	PROPN
ftr-359	784	13	issued	issue	VERB
ftr-359	784	14	final	final	ADJ
ftr-359	784	15	unified	unified	ADJ
ftr-359	784	16	rules	rule	NOUN
ftr-359	784	17	for	for	ADP
ftr-359	784	18	loss	loss	NOUN
ftr-359	784	19	on	on	ADP
ftr-359	784	20	subsidiary	subsidiary	ADJ
ftr-359	784	21	stock	stock	NOUN
ftr-359	784	22	through	through	ADP
ftr-359	784	23	reg	reg	NOUN
ftr-359	784	24	.	.	PUNCT
ftr-359	785	1	§	§	PROPN
ftr-359	785	2	1.1502	1.1502	NUM
ftr-359	785	3	-	-	SYM
ftr-359	785	4	36	36	NUM
ftr-359	785	5	.	.	PUNCT
ftr-359	786	1	see	see	VERB
ftr-359	786	2	t.d	t.d	PROPN
ftr-359	786	3	.	.	PROPN
ftr-359	786	4	9424	9424	NUM
ftr-359	786	5	,	,	PUNCT
ftr-359	786	6	2008	2008	NUM
ftr-359	786	7	-	-	SYM
ftr-359	786	8	2	2	NUM
ftr-359	786	9	c.b	c.b	PROPN
ftr-359	786	10	.	.	PROPN
ftr-359	786	11	1012	1012	NUM
ftr-359	786	12	.	.	PUNCT
ftr-359	787	1	for	for	ADP
ftr-359	787	2	a	a	DET
ftr-359	787	3	discussion	discussion	NOUN
ftr-359	787	4	of	of	ADP
ftr-359	787	5	the	the	DET
ftr-359	787	6	final	final	ADJ
ftr-359	787	7	unified	unified	ADJ
ftr-359	787	8	loss	loss	NOUN
ftr-359	787	9	disallowance	disallowance	NOUN
ftr-359	787	10	regulations	regulation	NOUN
ftr-359	787	11	that	that	PRON
ftr-359	787	12	now	now	ADV
ftr-359	787	13	represents	represent	VERB
ftr-359	787	14	the	the	DET
ftr-359	787	15	end	end	NOUN
ftr-359	787	16	of	of	ADP
ftr-359	787	17	this	this	DET
ftr-359	787	18	sordid	sordid	VERB
ftr-359	787	19	tale	tale	NOUN
ftr-359	787	20	,	,	PUNCT
ftr-359	787	21	see	see	VERB
ftr-359	787	22	david	david	PROPN
ftr-359	787	23	friedel	friedel	PROPN
ftr-359	787	24	,	,	PUNCT
ftr-359	787	25	final	final	ADJ
ftr-359	787	26	loss	loss	NOUN
ftr-359	787	27	disallowance	disallowance	NOUN
ftr-359	787	28	rules	rule	NOUN
ftr-359	787	29	:	:	PUNCT
ftr-359	787	30	a	a	DET
ftr-359	787	31	new	new	ADJ
ftr-359	787	32	2010	2010	NUM
ftr-359	787	33	]	]	X
ftr-359	787	34	economic	economic	ADJ
ftr-359	787	35	substance	substance	NOUN
ftr-359	787	36	doctrine	doctrine	NOUN
ftr-359	787	37	451	451	NUM
ftr-359	787	38	current	current	ADJ
ftr-359	787	39	response	response	NOUN
ftr-359	787	40	to	to	ADP
ftr-359	787	41	the	the	DET
ftr-359	787	42	efforts	effort	NOUN
ftr-359	787	43	to	to	PART
ftr-359	787	44	circumvent	circumvent	VERB
ftr-359	787	45	the	the	DET
ftr-359	787	46	general	general	ADJ
ftr-359	787	47	utilities	utility	NOUN
ftr-359	787	48	repeal	repeal	NOUN
ftr-359	787	49	,	,	PUNCT
ftr-359	787	50	including	include	VERB
ftr-359	787	51	the	the	DET
ftr-359	787	52	son	son	NOUN
ftr-359	787	53	-	-	PUNCT
ftr-359	787	54	of	of	ADP
ftr-359	787	55	-	-	PUNCT
ftr-359	787	56	mirror	mirror	NOUN
ftr-359	787	57	technique	technique	NOUN
ftr-359	787	58	,	,	PUNCT
ftr-359	787	59	is	be	AUX
ftr-359	787	60	contained	contain	VERB
ftr-359	787	61	in	in	ADP
ftr-359	787	62	treasury	treasury	NOUN
ftr-359	787	63	regulations	regulation	NOUN
ftr-359	787	64	section	section	NOUN
ftr-359	787	65	1.1502	1.1502	NUM
ftr-359	787	66	-	-	SYM
ftr-359	787	67	36	36	NUM
ftr-359	787	68	.	.	PUNCT
ftr-359	788	1	2	2	X
ftr-359	788	2	.	.	X
ftr-359	789	1	how	how	SCONJ
ftr-359	789	2	new	new	ADJ
ftr-359	789	3	section	section	NOUN
ftr-359	789	4	7701(o	7701(o	NOUN
ftr-359	789	5	)	)	PUNCT
ftr-359	789	6	would	would	AUX
ftr-359	789	7	change	change	VERB
ftr-359	789	8	things	thing	NOUN
ftr-359	789	9	ironically	ironically	ADV
ftr-359	789	10	,	,	PUNCT
ftr-359	789	11	although	although	SCONJ
ftr-359	789	12	the	the	DET
ftr-359	789	13	son	son	NOUN
ftr-359	789	14	-	-	PUNCT
ftr-359	789	15	of	of	ADP
ftr-359	789	16	-	-	PUNCT
ftr-359	789	17	mirror	mirror	NOUN
ftr-359	789	18	technique	technique	NOUN
ftr-359	789	19	and	and	CCONJ
ftr-359	789	20	similar	similar	ADJ
ftr-359	789	21	techniques	technique	NOUN
ftr-359	789	22	created	create	VERB
ftr-359	789	23	major	major	ADJ
ftr-359	789	24	mistakes	mistake	NOUN
ftr-359	789	25	that	that	PRON
ftr-359	789	26	potentially	potentially	ADV
ftr-359	789	27	thwarted	thwart	VERB
ftr-359	789	28	congress	congress	PROPN
ftr-359	789	29	’	'	PUNCT
ftr-359	789	30	desire	desire	NOUN
ftr-359	789	31	to	to	PART
ftr-359	789	32	repeal	repeal	VERB
ftr-359	789	33	the	the	DET
ftr-359	789	34	general	general	ADJ
ftr-359	789	35	utilities	utility	NOUN
ftr-359	789	36	doctrine	doctrine	NOUN
ftr-359	789	37	,	,	PUNCT
ftr-359	789	38	it	it	PRON
ftr-359	789	39	would	would	AUX
ftr-359	789	40	appear	appear	VERB
ftr-359	789	41	that	that	SCONJ
ftr-359	789	42	new	new	ADJ
ftr-359	789	43	section	section	NOUN
ftr-359	789	44	7701(o	7701(o	NOUN
ftr-359	789	45	)	)	PUNCT
ftr-359	789	46	would	would	AUX
ftr-359	789	47	have	have	VERB
ftr-359	789	48	no	no	DET
ftr-359	789	49	impact	impact	NOUN
ftr-359	789	50	on	on	ADP
ftr-359	789	51	these	these	DET
ftr-359	789	52	transactions	transaction	NOUN
ftr-359	789	53	.	.	PUNCT
ftr-359	790	1	the	the	DET
ftr-359	790	2	decision	decision	NOUN
ftr-359	790	3	to	to	PART
ftr-359	790	4	dispose	dispose	VERB
ftr-359	790	5	of	of	ADP
ftr-359	790	6	a	a	DET
ftr-359	790	7	business	business	NOUN
ftr-359	790	8	segment	segment	NOUN
ftr-359	790	9	or	or	CCONJ
ftr-359	790	10	unwanted	unwanted	ADJ
ftr-359	790	11	assets	asset	NOUN
ftr-359	790	12	has	have	VERB
ftr-359	790	13	a	a	DET
ftr-359	790	14	significant	significant	ADJ
ftr-359	790	15	economic	economic	ADJ
ftr-359	790	16	consequence	consequence	NOUN
ftr-359	790	17	to	to	ADP
ftr-359	790	18	the	the	DET
ftr-359	790	19	selling	selling	NOUN
ftr-359	790	20	entity	entity	NOUN
ftr-359	790	21	.	.	PUNCT
ftr-359	791	1	thus	thus	ADV
ftr-359	791	2	,	,	PUNCT
ftr-359	791	3	the	the	DET
ftr-359	791	4	act	act	NOUN
ftr-359	791	5	of	of	ADP
ftr-359	791	6	disposing	dispose	VERB
ftr-359	791	7	of	of	ADP
ftr-359	791	8	a	a	DET
ftr-359	791	9	subsidiary	subsidiary	NOUN
ftr-359	791	10	would	would	AUX
ftr-359	791	11	appear	appear	VERB
ftr-359	791	12	to	to	PART
ftr-359	791	13	have	have	VERB
ftr-359	791	14	a	a	DET
ftr-359	791	15	substantial	substantial	ADJ
ftr-359	791	16	economic	economic	ADJ
ftr-359	791	17	purpose	purpose	NOUN
ftr-359	791	18	apart	apart	ADV
ftr-359	791	19	from	from	ADP
ftr-359	791	20	tax	tax	NOUN
ftr-359	791	21	benefits	benefit	NOUN
ftr-359	791	22	.	.	PUNCT
ftr-359	792	1	furthermore	furthermore	ADV
ftr-359	792	2	,	,	PUNCT
ftr-359	792	3	the	the	DET
ftr-359	792	4	desire	desire	NOUN
ftr-359	792	5	to	to	PART
ftr-359	792	6	distribute	distribute	VERB
ftr-359	792	7	wanted	want	VERB
ftr-359	792	8	assets	asset	NOUN
ftr-359	792	9	out	out	ADP
ftr-359	792	10	of	of	ADP
ftr-359	792	11	a	a	DET
ftr-359	792	12	subsidiary	subsidiary	NOUN
ftr-359	792	13	before	before	ADP
ftr-359	792	14	selling	sell	VERB
ftr-359	792	15	the	the	DET
ftr-359	792	16	subsidiary	subsidiary	NOUN
ftr-359	792	17	would	would	AUX
ftr-359	792	18	also	also	ADV
ftr-359	792	19	appear	appear	VERB
ftr-359	792	20	to	to	PART
ftr-359	792	21	have	have	VERB
ftr-359	792	22	a	a	DET
ftr-359	792	23	substantial	substantial	ADJ
ftr-359	792	24	purpose	purpose	NOUN
ftr-359	792	25	because	because	SCONJ
ftr-359	792	26	these	these	DET
ftr-359	792	27	assets	asset	NOUN
ftr-359	792	28	arguably	arguably	ADV
ftr-359	792	29	need	need	VERB
ftr-359	792	30	to	to	PART
ftr-359	792	31	be	be	AUX
ftr-359	792	32	segregated	segregate	VERB
ftr-359	792	33	away	away	ADV
ftr-359	792	34	from	from	ADP
ftr-359	792	35	the	the	DET
ftr-359	792	36	unwanted	unwanted	ADJ
ftr-359	792	37	assets	asset	NOUN
ftr-359	792	38	in	in	ADP
ftr-359	792	39	order	order	NOUN
ftr-359	792	40	for	for	ADP
ftr-359	792	41	the	the	DET
ftr-359	792	42	unwanted	unwanted	ADJ
ftr-359	792	43	assets	asset	NOUN
ftr-359	792	44	to	to	PART
ftr-359	792	45	be	be	AUX
ftr-359	792	46	sold	sell	VERB
ftr-359	792	47	.	.	PUNCT
ftr-359	793	1	the	the	DET
ftr-359	793	2	irs	irs	PROPN
ftr-359	793	3	might	might	AUX
ftr-359	793	4	argue	argue	VERB
ftr-359	793	5	that	that	SCONJ
ftr-359	793	6	a	a	DET
ftr-359	793	7	choice	choice	NOUN
ftr-359	793	8	to	to	PART
ftr-359	793	9	sell	sell	VERB
ftr-359	793	10	the	the	DET
ftr-359	793	11	stock	stock	NOUN
ftr-359	793	12	of	of	ADP
ftr-359	793	13	a	a	DET
ftr-359	793	14	subsidiary	subsidiary	NOUN
ftr-359	793	15	instead	instead	ADV
ftr-359	793	16	of	of	ADP
ftr-359	793	17	selling	sell	VERB
ftr-359	793	18	the	the	DET
ftr-359	793	19	underlying	underlie	VERB
ftr-359	793	20	assets	asset	NOUN
ftr-359	793	21	represents	represent	VERB
ftr-359	793	22	a	a	DET
ftr-359	793	23	tax	tax	NOUN
ftr-359	793	24	motivated	motivate	VERB
ftr-359	793	25	decision	decision	NOUN
ftr-359	793	26	,	,	PUNCT
ftr-359	793	27	but	but	CCONJ
ftr-359	793	28	it	it	PRON
ftr-359	793	29	seems	seem	VERB
ftr-359	793	30	undebatable	undebatable	ADJ
ftr-359	793	31	that	that	SCONJ
ftr-359	793	32	the	the	DET
ftr-359	793	33	ability	ability	NOUN
ftr-359	793	34	to	to	PART
ftr-359	793	35	chose	chose	VERB
ftr-359	793	36	either	either	CCONJ
ftr-359	793	37	to	to	PART
ftr-359	793	38	sell	sell	VERB
ftr-359	793	39	assets	asset	NOUN
ftr-359	793	40	or	or	CCONJ
ftr-359	793	41	to	to	PART
ftr-359	793	42	sell	sell	VERB
ftr-359	793	43	the	the	DET
ftr-359	793	44	stock	stock	NOUN
ftr-359	793	45	of	of	ADP
ftr-359	793	46	a	a	DET
ftr-359	793	47	subsidiary	subsidiary	NOUN
ftr-359	793	48	represents	represent	VERB
ftr-359	793	49	the	the	DET
ftr-359	793	50	type	type	NOUN
ftr-359	793	51	of	of	ADP
ftr-359	793	52	business	business	NOUN
ftr-359	793	53	transaction	transaction	NOUN
ftr-359	793	54	that	that	PRON
ftr-359	793	55	,	,	PUNCT
ftr-359	793	56	under	under	ADP
ftr-359	793	57	longstanding	longstanding	ADJ
ftr-359	793	58	judicial	judicial	ADJ
ftr-359	793	59	and	and	CCONJ
ftr-359	793	60	administrative	administrative	ADJ
ftr-359	793	61	practice	practice	NOUN
ftr-359	793	62	,	,	PUNCT
ftr-359	793	63	is	be	AUX
ftr-359	793	64	respected	respect	VERB
ftr-359	793	65	,	,	PUNCT
ftr-359	793	66	merely	merely	ADV
ftr-359	793	67	because	because	SCONJ
ftr-359	793	68	the	the	DET
ftr-359	793	69	choice	choice	NOUN
ftr-359	793	70	between	between	ADP
ftr-359	793	71	meaningful	meaningful	ADJ
ftr-359	793	72	economic	economic	ADJ
ftr-359	793	73	alternatives	alternative	NOUN
ftr-359	793	74	is	be	AUX
ftr-359	793	75	largely	largely	ADV
ftr-359	793	76	or	or	CCONJ
ftr-359	793	77	entirely	entirely	ADV
ftr-359	793	78	based	base	VERB
ftr-359	793	79	on	on	ADP
ftr-359	793	80	comparative	comparative	ADJ
ftr-359	793	81	tax	tax	NOUN
ftr-359	793	82	advantages.136	advantages.136	NOUN
ftr-359	793	83	thus	thus	ADV
ftr-359	793	84	,	,	PUNCT
ftr-359	793	85	although	although	SCONJ
ftr-359	793	86	the	the	DET
ftr-359	793	87	son	son	NOUN
ftr-359	793	88	-	-	PUNCT
ftr-359	793	89	of	of	ADP
ftr-359	793	90	-	-	PUNCT
ftr-359	793	91	mirror	mirror	NOUN
ftr-359	793	92	technique	technique	NOUN
ftr-359	793	93	represented	represent	VERB
ftr-359	793	94	a	a	DET
ftr-359	793	95	serious	serious	ADJ
ftr-359	793	96	threat	threat	NOUN
ftr-359	793	97	to	to	ADP
ftr-359	793	98	the	the	DET
ftr-359	793	99	repeal	repeal	NOUN
ftr-359	793	100	of	of	ADP
ftr-359	793	101	the	the	DET
ftr-359	793	102	general	general	ADJ
ftr-359	793	103	utilities	utility	NOUN
ftr-359	793	104	doctrine	doctrine	NOUN
ftr-359	793	105	,	,	PUNCT
ftr-359	793	106	it	it	PRON
ftr-359	793	107	appears	appear	VERB
ftr-359	793	108	that	that	SCONJ
ftr-359	793	109	new	new	ADJ
ftr-359	793	110	section	section	NOUN
ftr-359	793	111	7701(o	7701(o	NOUN
ftr-359	793	112	)	)	PUNCT
ftr-359	793	113	would	would	AUX
ftr-359	793	114	not	not	PART
ftr-359	793	115	have	have	AUX
ftr-359	793	116	been	be	AUX
ftr-359	793	117	able	able	ADJ
ftr-359	793	118	to	to	PART
ftr-359	793	119	attack	attack	VERB
ftr-359	793	120	this	this	DET
ftr-359	793	121	technique	technique	NOUN
ftr-359	793	122	.	.	PUNCT
ftr-359	794	1	thus	thus	ADV
ftr-359	794	2	,	,	PUNCT
ftr-359	794	3	the	the	DET
ftr-359	794	4	solution	solution	NOUN
ftr-359	794	5	to	to	ADP
ftr-359	794	6	the	the	DET
ftr-359	794	7	tax	tax	NOUN
ftr-359	794	8	mistake	mistake	NOUN
ftr-359	794	9	that	that	PRON
ftr-359	794	10	was	be	AUX
ftr-359	794	11	brought	bring	VERB
ftr-359	794	12	to	to	ADP
ftr-359	794	13	light	light	NOUN
ftr-359	794	14	by	by	ADP
ftr-359	794	15	this	this	DET
ftr-359	794	16	technique	technique	NOUN
ftr-359	794	17	requires	require	VERB
ftr-359	794	18	a	a	DET
ftr-359	794	19	legislative	legislative	ADJ
ftr-359	794	20	or	or	CCONJ
ftr-359	794	21	regulatory	regulatory	ADJ
ftr-359	794	22	response	response	NOUN
ftr-359	794	23	,	,	PUNCT
ftr-359	794	24	and	and	CCONJ
ftr-359	794	25	again	again	ADV
ftr-359	794	26	the	the	DET
ftr-359	794	27	regulatory	regulatory	ADJ
ftr-359	794	28	response	response	NOUN
ftr-359	794	29	to	to	PART
ftr-359	794	30	fix	fix	VERB
ftr-359	794	31	that	that	DET
ftr-359	794	32	mistake	mistake	NOUN
ftr-359	794	33	has	have	AUX
ftr-359	794	34	spanned	span	VERB
ftr-359	794	35	almost	almost	ADV
ftr-359	794	36	twenty	twenty	NUM
ftr-359	794	37	years	year	NOUN
ftr-359	794	38	.	.	PUNCT
ftr-359	795	1	thus	thus	ADV
ftr-359	795	2	,	,	PUNCT
ftr-359	795	3	the	the	DET
ftr-359	795	4	key	key	ADJ
ftr-359	795	5	take	take	NOUN
ftr-359	795	6	-	-	PUNCT
ftr-359	795	7	away	away	NOUN
ftr-359	795	8	from	from	ADP
ftr-359	795	9	this	this	DET
ftr-359	795	10	particular	particular	ADJ
ftr-359	795	11	transaction	transaction	NOUN
ftr-359	795	12	is	be	AUX
ftr-359	795	13	that	that	SCONJ
ftr-359	795	14	tax	tax	NOUN
ftr-359	795	15	benefits	benefit	NOUN
ftr-359	795	16	derived	derive	VERB
ftr-359	795	17	that	that	PRON
ftr-359	795	18	are	be	AUX
ftr-359	795	19	directly	directly	ADV
ftr-359	795	20	linked	link	VERB
ftr-359	795	21	with	with	ADP
ftr-359	795	22	acquiring	acquire	VERB
ftr-359	795	23	or	or	CCONJ
ftr-359	795	24	disposing	dispose	VERB
ftr-359	795	25	of	of	ADP
ftr-359	795	26	businesses	business	NOUN
ftr-359	795	27	are	be	AUX
ftr-359	795	28	unlikely	unlikely	ADJ
ftr-359	795	29	to	to	PART
ftr-359	795	30	implicate	implicate	VERB
ftr-359	795	31	new	new	ADJ
ftr-359	795	32	section	section	NOUN
ftr-359	795	33	7701(o	7701(o	NUM
ftr-359	795	34	)	)	PUNCT
ftr-359	795	35	unless	unless	SCONJ
ftr-359	795	36	some	some	DET
ftr-359	795	37	extraneous	extraneous	ADJ
ftr-359	795	38	step	step	NOUN
ftr-359	795	39	is	be	AUX
ftr-359	795	40	added	add	VERB
ftr-359	795	41	to	to	ADP
ftr-359	795	42	the	the	DET
ftr-359	795	43	transaction	transaction	NOUN
ftr-359	795	44	that	that	PRON
ftr-359	795	45	creates	create	VERB
ftr-359	795	46	a	a	DET
ftr-359	795	47	tax	tax	NOUN
ftr-359	795	48	benefit	benefit	NOUN
ftr-359	795	49	that	that	PRON
ftr-359	795	50	substantially	substantially	ADV
ftr-359	795	51	exceeds	exceed	VERB
ftr-359	795	52	the	the	DET
ftr-359	795	53	non	non	ADJ
ftr-359	795	54	-	-	ADJ
ftr-359	795	55	tax	tax	ADJ
ftr-359	795	56	benefits	benefit	NOUN
ftr-359	795	57	arising	arise	VERB
ftr-359	795	58	from	from	ADP
ftr-359	795	59	adding	add	VERB
ftr-359	795	60	this	this	DET
ftr-359	795	61	taxfavored	taxfavore	VERB
ftr-359	795	62	step	step	NOUN
ftr-359	795	63	to	to	ADP
ftr-359	795	64	the	the	DET
ftr-359	795	65	overall	overall	ADJ
ftr-359	795	66	transaction	transaction	NOUN
ftr-359	795	67	.	.	PUNCT
ftr-359	796	1	in	in	ADP
ftr-359	796	2	the	the	DET
ftr-359	796	3	fact	fact	NOUN
ftr-359	796	4	pattern	pattern	NOUN
ftr-359	796	5	set	set	VERB
ftr-359	796	6	forth	forth	ADP
ftr-359	796	7	in	in	ADP
ftr-359	796	8	the	the	DET
ftr-359	796	9	sonof	sonof	NOUN
ftr-359	796	10	-	-	PUNCT
ftr-359	796	11	mirror	mirror	NOUN
ftr-359	796	12	transaction	transaction	NOUN
ftr-359	796	13	,	,	PUNCT
ftr-359	796	14	this	this	PRON
ftr-359	796	15	does	do	AUX
ftr-359	796	16	not	not	PART
ftr-359	796	17	appear	appear	VERB
ftr-359	796	18	to	to	PART
ftr-359	796	19	have	have	AUX
ftr-359	796	20	been	be	AUX
ftr-359	796	21	the	the	DET
ftr-359	796	22	case	case	NOUN
ftr-359	796	23	.	.	PUNCT
ftr-359	797	1	world	world	NOUN
ftr-359	797	2	order	order	NOUN
ftr-359	797	3	,	,	PUNCT
ftr-359	797	4	35	35	NUM
ftr-359	797	5	j.	j.	PROPN
ftr-359	797	6	corp	corp	PROPN
ftr-359	797	7	.	.	PROPN
ftr-359	797	8	tax’n	tax’n	NUM
ftr-359	797	9	33	33	NUM
ftr-359	797	10	(	(	PUNCT
ftr-359	797	11	2008	2008	NUM
ftr-359	797	12	)	)	PUNCT
ftr-359	797	13	(	(	PUNCT
ftr-359	797	14	“	"	PUNCT
ftr-359	797	15	to	to	PART
ftr-359	797	16	call	call	VERB
ftr-359	797	17	these	these	DET
ftr-359	797	18	final	final	ADJ
ftr-359	797	19	rules	rule	NOUN
ftr-359	797	20	complicated	complicate	VERB
ftr-359	797	21	would	would	AUX
ftr-359	797	22	be	be	AUX
ftr-359	797	23	a	a	DET
ftr-359	797	24	great	great	ADJ
ftr-359	797	25	understatement	understatement	NOUN
ftr-359	797	26	.	.	PUNCT
ftr-359	797	27	”	"	PUNCT
ftr-359	797	28	)	)	PUNCT
ftr-359	797	29	.	.	PUNCT
ftr-359	798	1	136	136	NUM
ftr-359	798	2	.	.	PUNCT
ftr-359	799	1	see	see	VERB
ftr-359	799	2	joint	joint	ADJ
ftr-359	799	3	comm	comm	NOUN
ftr-359	799	4	.	.	PUNCT
ftr-359	800	1	technical	technical	ADJ
ftr-359	800	2	explanation	explanation	PROPN
ftr-359	800	3	,	,	PUNCT
ftr-359	800	4	supra	supra	PROPN
ftr-359	800	5	note	note	NOUN
ftr-359	800	6	3	3	NUM
ftr-359	800	7	,	,	PUNCT
ftr-359	800	8	at	at	ADP
ftr-359	800	9	152–53	152–53	PROPN
ftr-359	800	10	.	.	PUNCT
ftr-359	801	1	452	452	NUM
ftr-359	801	2	florida	florida	PROPN
ftr-359	801	3	tax	tax	NOUN
ftr-359	801	4	review	review	NOUN
ftr-359	801	5	[	[	X
ftr-359	801	6	vol	vol	NOUN
ftr-359	801	7	.	.	PUNCT
ftr-359	801	8	10:6	10:6	NUM
ftr-359	801	9	iii	iii	X
ftr-359	801	10	.	.	PUNCT
ftr-359	801	11	conclusion	conclusion	NOUN
ftr-359	801	12	the	the	DET
ftr-359	801	13	codification	codification	NOUN
ftr-359	801	14	of	of	ADP
ftr-359	801	15	the	the	DET
ftr-359	801	16	economic	economic	ADJ
ftr-359	801	17	substance	substance	NOUN
ftr-359	801	18	doctrine	doctrine	NOUN
ftr-359	801	19	begins	begin	VERB
ftr-359	801	20	an	an	DET
ftr-359	801	21	important	important	ADJ
ftr-359	801	22	new	new	ADJ
ftr-359	801	23	chapter	chapter	NOUN
ftr-359	801	24	for	for	ADP
ftr-359	801	25	tax	tax	NOUN
ftr-359	801	26	jurisprudence	jurisprudence	NOUN
ftr-359	801	27	.	.	PUNCT
ftr-359	802	1	the	the	DET
ftr-359	802	2	analysis	analysis	NOUN
ftr-359	802	3	in	in	ADP
ftr-359	802	4	this	this	DET
ftr-359	802	5	article	article	NOUN
ftr-359	802	6	leads	lead	VERB
ftr-359	802	7	to	to	ADP
ftr-359	802	8	the	the	DET
ftr-359	802	9	conclusion	conclusion	NOUN
ftr-359	802	10	that	that	SCONJ
ftr-359	802	11	section	section	NOUN
ftr-359	802	12	7701(o	7701(o	NOUN
ftr-359	802	13	)	)	PUNCT
ftr-359	802	14	does	do	AUX
ftr-359	802	15	not	not	PART
ftr-359	802	16	stop	stop	VERB
ftr-359	802	17	taxpayers	taxpayer	NOUN
ftr-359	802	18	from	from	ADP
ftr-359	802	19	reaping	reap	VERB
ftr-359	802	20	the	the	DET
ftr-359	802	21	benefit	benefit	NOUN
ftr-359	802	22	of	of	ADP
ftr-359	802	23	all	all	DET
ftr-359	802	24	tax	tax	NOUN
ftr-359	802	25	mistakes	mistake	NOUN
ftr-359	802	26	.	.	PUNCT
ftr-359	803	1	thus	thus	ADV
ftr-359	803	2	,	,	PUNCT
ftr-359	803	3	in	in	ADP
ftr-359	803	4	the	the	DET
ftr-359	803	5	future	future	NOUN
ftr-359	803	6	,	,	PUNCT
ftr-359	803	7	as	as	SCONJ
ftr-359	803	8	has	have	AUX
ftr-359	803	9	been	be	AUX
ftr-359	803	10	the	the	DET
ftr-359	803	11	case	case	NOUN
ftr-359	803	12	in	in	ADP
ftr-359	803	13	the	the	DET
ftr-359	803	14	past	past	NOUN
ftr-359	803	15	,	,	PUNCT
ftr-359	803	16	there	there	PRON
ftr-359	803	17	will	will	AUX
ftr-359	803	18	still	still	ADV
ftr-359	803	19	be	be	AUX
ftr-359	803	20	instances	instance	NOUN
ftr-359	803	21	in	in	ADP
ftr-359	803	22	which	which	PRON
ftr-359	803	23	a	a	DET
ftr-359	803	24	taxpayer	taxpayer	NOUN
ftr-359	803	25	will	will	AUX
ftr-359	803	26	be	be	AUX
ftr-359	803	27	able	able	ADJ
ftr-359	803	28	to	to	PART
ftr-359	803	29	“	"	PUNCT
ftr-359	803	30	play	play	VERB
ftr-359	803	31	in	in	ADP
ftr-359	803	32	the	the	DET
ftr-359	803	33	rain	rain	NOUN
ftr-359	803	34	”	"	PUNCT
ftr-359	803	35	without	without	ADP
ftr-359	803	36	a	a	DET
ftr-359	803	37	court	court	NOUN
ftr-359	803	38	thundering	thunder	VERB
ftr-359	803	39	its	its	PRON
ftr-359	803	40	disapproval	disapproval	NOUN
ftr-359	803	41	.	.	PUNCT
ftr-359	804	1	this	this	PRON
ftr-359	804	2	will	will	AUX
ftr-359	804	3	be	be	AUX
ftr-359	804	4	the	the	DET
ftr-359	804	5	case	case	NOUN
ftr-359	804	6	when	when	SCONJ
ftr-359	804	7	a	a	DET
ftr-359	804	8	tax	tax	NOUN
ftr-359	804	9	mistake	mistake	NOUN
ftr-359	804	10	is	be	AUX
ftr-359	804	11	premised	premise	VERB
ftr-359	804	12	on	on	ADP
ftr-359	804	13	transactions	transaction	NOUN
ftr-359	804	14	that	that	PRON
ftr-359	804	15	have	have	VERB
ftr-359	804	16	significant	significant	ADJ
ftr-359	804	17	non	non	ADJ
ftr-359	804	18	-	-	ADJ
ftr-359	804	19	tax	tax	ADJ
ftr-359	804	20	benefits	benefit	NOUN
ftr-359	804	21	that	that	PRON
ftr-359	804	22	can	can	AUX
ftr-359	804	23	satisfy	satisfy	VERB
ftr-359	804	24	the	the	DET
ftr-359	804	25	standards	standard	NOUN
ftr-359	804	26	of	of	ADP
ftr-359	804	27	new	new	ADJ
ftr-359	804	28	section	section	NOUN
ftr-359	804	29	7701(o)(1	7701(o)(1	NUM
ftr-359	804	30	)	)	PUNCT
ftr-359	804	31	or	or	CCONJ
ftr-359	804	32	where	where	SCONJ
ftr-359	804	33	a	a	DET
ftr-359	804	34	tax	tax	NOUN
ftr-359	804	35	mistake	mistake	NOUN
ftr-359	804	36	relies	rely	VERB
ftr-359	804	37	on	on	ADP
ftr-359	804	38	transactions	transaction	NOUN
ftr-359	804	39	that	that	PRON
ftr-359	804	40	are	be	AUX
ftr-359	804	41	considered	consider	VERB
ftr-359	804	42	“	"	PUNCT
ftr-359	804	43	accepted	accept	VERB
ftr-359	804	44	business	business	NOUN
ftr-359	804	45	transactions	transaction	NOUN
ftr-359	804	46	,	,	PUNCT
ftr-359	804	47	”	"	PUNCT
ftr-359	804	48	such	such	ADJ
ftr-359	804	49	as	as	ADP
ftr-359	804	50	reorganizations	reorganization	NOUN
ftr-359	804	51	or	or	CCONJ
ftr-359	804	52	the	the	DET
ftr-359	804	53	use	use	NOUN
ftr-359	804	54	of	of	ADP
ftr-359	804	55	hybrid	hybrid	ADJ
ftr-359	804	56	entities	entity	NOUN
ftr-359	804	57	and	and	CCONJ
ftr-359	804	58	hybrid	hybrid	ADJ
ftr-359	804	59	securities	security	NOUN
ftr-359	804	60	.	.	PUNCT
ftr-359	805	1	thus	thus	ADV
ftr-359	805	2	,	,	PUNCT
ftr-359	805	3	sophisticated	sophisticated	ADJ
ftr-359	805	4	taxpayers	taxpayer	NOUN
ftr-359	805	5	still	still	ADV
ftr-359	805	6	have	have	VERB
ftr-359	805	7	important	important	ADJ
ftr-359	805	8	tools	tool	NOUN
ftr-359	805	9	at	at	ADP
ftr-359	805	10	their	their	PRON
ftr-359	805	11	disposal	disposal	NOUN
ftr-359	805	12	to	to	PART
ftr-359	805	13	create	create	VERB
ftr-359	805	14	opportunities	opportunity	NOUN
ftr-359	805	15	to	to	PART
ftr-359	805	16	benefit	benefit	VERB
ftr-359	805	17	from	from	ADP
ftr-359	805	18	a	a	DET
ftr-359	805	19	tax	tax	NOUN
ftr-359	805	20	mistake	mistake	NOUN
ftr-359	805	21	.	.	PUNCT
ftr-359	806	1	however	however	ADV
ftr-359	806	2	,	,	PUNCT
ftr-359	806	3	that	that	PRON
ftr-359	806	4	is	be	AUX
ftr-359	806	5	not	not	PART
ftr-359	806	6	to	to	PART
ftr-359	806	7	say	say	VERB
ftr-359	806	8	that	that	DET
ftr-359	806	9	section	section	NOUN
ftr-359	806	10	7701(o	7701(o	NOUN
ftr-359	806	11	)	)	PUNCT
ftr-359	806	12	does	do	AUX
ftr-359	806	13	not	not	PART
ftr-359	806	14	represent	represent	VERB
ftr-359	806	15	an	an	DET
ftr-359	806	16	important	important	ADJ
ftr-359	806	17	change	change	NOUN
ftr-359	806	18	in	in	ADP
ftr-359	806	19	the	the	DET
ftr-359	806	20	landscape	landscape	NOUN
ftr-359	806	21	.	.	PUNCT
ftr-359	807	1	although	although	SCONJ
ftr-359	807	2	section	section	NOUN
ftr-359	807	3	7701(o	7701(o	NOUN
ftr-359	807	4	)	)	PUNCT
ftr-359	807	5	certainly	certainly	ADV
ftr-359	807	6	does	do	AUX
ftr-359	807	7	not	not	PART
ftr-359	807	8	protect	protect	VERB
ftr-359	807	9	the	the	DET
ftr-359	807	10	fisc	fisc	NOUN
ftr-359	807	11	against	against	ADP
ftr-359	807	12	all	all	DET
ftr-359	807	13	tax	tax	NOUN
ftr-359	807	14	mistakes	mistake	NOUN
ftr-359	807	15	,	,	PUNCT
ftr-359	807	16	it	it	PRON
ftr-359	807	17	does	do	AUX
ftr-359	807	18	significantly	significantly	ADV
ftr-359	807	19	alter	alter	VERB
ftr-359	807	20	the	the	DET
ftr-359	807	21	landscape	landscape	NOUN
ftr-359	807	22	with	with	ADP
ftr-359	807	23	respect	respect	NOUN
ftr-359	807	24	to	to	ADP
ftr-359	807	25	the	the	DET
ftr-359	807	26	taxpayer	taxpayer	NOUN
ftr-359	807	27	’s	’s	PART
ftr-359	807	28	ability	ability	NOUN
ftr-359	807	29	to	to	PART
ftr-359	807	30	benefit	benefit	VERB
ftr-359	807	31	from	from	ADP
ftr-359	807	32	many	many	ADJ
ftr-359	807	33	of	of	ADP
ftr-359	807	34	the	the	DET
ftr-359	807	35	types	type	NOUN
ftr-359	807	36	of	of	ADP
ftr-359	807	37	mistakes	mistake	NOUN
ftr-359	807	38	that	that	PRON
ftr-359	807	39	were	be	AUX
ftr-359	807	40	available	available	ADJ
ftr-359	807	41	in	in	ADP
ftr-359	807	42	the	the	DET
ftr-359	807	43	past	past	NOUN
ftr-359	807	44	.	.	PUNCT
ftr-359	808	1	new	new	ADJ
ftr-359	808	2	section	section	NOUN
ftr-359	808	3	7701(o	7701(o	NOUN
ftr-359	808	4	)	)	PUNCT
ftr-359	808	5	provides	provide	VERB
ftr-359	808	6	the	the	DET
ftr-359	808	7	government	government	NOUN
ftr-359	808	8	with	with	ADP
ftr-359	808	9	more	more	ADJ
ftr-359	808	10	latitude	latitude	NOUN
ftr-359	808	11	to	to	PART
ftr-359	808	12	argue	argue	VERB
ftr-359	808	13	against	against	ADP
ftr-359	808	14	the	the	DET
ftr-359	808	15	plain	plain	ADJ
ftr-359	808	16	meaning	meaning	NOUN
ftr-359	808	17	of	of	ADP
ftr-359	808	18	its	its	PRON
ftr-359	808	19	own	own	ADJ
ftr-359	808	20	regulations	regulation	NOUN
ftr-359	808	21	and	and	CCONJ
ftr-359	808	22	the	the	DET
ftr-359	808	23	plain	plain	ADJ
ftr-359	808	24	meaning	meaning	NOUN
ftr-359	808	25	of	of	ADP
ftr-359	808	26	statutory	statutory	ADJ
ftr-359	808	27	provisions	provision	NOUN
ftr-359	808	28	when	when	SCONJ
ftr-359	808	29	the	the	DET
ftr-359	808	30	plain	plain	ADJ
ftr-359	808	31	meaning	meaning	NOUN
ftr-359	808	32	of	of	ADP
ftr-359	808	33	the	the	DET
ftr-359	808	34	statute	statute	NOUN
ftr-359	808	35	or	or	CCONJ
ftr-359	808	36	regulation	regulation	NOUN
ftr-359	808	37	,	,	PUNCT
ftr-359	808	38	whichever	whichever	PRON
ftr-359	808	39	the	the	DET
ftr-359	808	40	case	case	NOUN
ftr-359	808	41	may	may	AUX
ftr-359	808	42	be	be	AUX
ftr-359	808	43	,	,	PUNCT
ftr-359	808	44	creates	create	VERB
ftr-359	808	45	an	an	DET
ftr-359	808	46	unintended	unintended	ADJ
ftr-359	808	47	consequence	consequence	NOUN
ftr-359	808	48	.	.	PUNCT
ftr-359	809	1	the	the	DET
ftr-359	809	2	courts	court	NOUN
ftr-359	809	3	will	will	AUX
ftr-359	809	4	need	need	VERB
ftr-359	809	5	to	to	PART
ftr-359	809	6	address	address	VERB
ftr-359	809	7	what	what	DET
ftr-359	809	8	level	level	NOUN
ftr-359	809	9	of	of	ADP
ftr-359	809	10	deference	deference	NOUN
ftr-359	809	11	to	to	PART
ftr-359	809	12	give	give	VERB
ftr-359	809	13	to	to	ADP
ftr-359	809	14	the	the	DET
ftr-359	809	15	government	government	NOUN
ftr-359	809	16	when	when	SCONJ
ftr-359	809	17	it	it	PRON
ftr-359	809	18	asserts	assert	VERB
ftr-359	809	19	that	that	SCONJ
ftr-359	809	20	its	its	PRON
ftr-359	809	21	own	own	ADJ
ftr-359	809	22	regulations	regulation	NOUN
ftr-359	809	23	or	or	CCONJ
ftr-359	809	24	the	the	DET
ftr-359	809	25	plain	plain	ADJ
ftr-359	809	26	meaning	meaning	NOUN
ftr-359	809	27	of	of	ADP
ftr-359	809	28	a	a	DET
ftr-359	809	29	statute	statute	NOUN
ftr-359	809	30	creates	create	VERB
ftr-359	809	31	an	an	DET
ftr-359	809	32	inappropriate	inappropriate	ADJ
ftr-359	809	33	result	result	NOUN
ftr-359	809	34	,	,	PUNCT
ftr-359	809	35	but	but	CCONJ
ftr-359	809	36	it	it	PRON
ftr-359	809	37	now	now	ADV
ftr-359	809	38	appears	appear	VERB
ftr-359	809	39	that	that	SCONJ
ftr-359	809	40	a	a	DET
ftr-359	809	41	court	court	NOUN
ftr-359	809	42	can	can	AUX
ftr-359	809	43	not	not	PART
ftr-359	809	44	summarily	summarily	ADV
ftr-359	809	45	refuse	refuse	VERB
ftr-359	809	46	to	to	PART
ftr-359	809	47	act	act	VERB
ftr-359	809	48	when	when	SCONJ
ftr-359	809	49	the	the	DET
ftr-359	809	50	government	government	NOUN
ftr-359	809	51	’s	’s	PART
ftr-359	809	52	own	own	ADJ
ftr-359	809	53	regulation	regulation	NOUN
ftr-359	809	54	or	or	CCONJ
ftr-359	809	55	a	a	DET
ftr-359	809	56	statutory	statutory	ADJ
ftr-359	809	57	provision	provision	NOUN
ftr-359	809	58	leads	lead	VERB
ftr-359	809	59	to	to	ADP
ftr-359	809	60	a	a	DET
ftr-359	809	61	mistake	mistake	NOUN
ftr-359	809	62	,	,	PUNCT
ftr-359	809	63	as	as	SCONJ
ftr-359	809	64	has	have	AUX
ftr-359	809	65	often	often	ADV
ftr-359	809	66	been	be	AUX
ftr-359	809	67	the	the	DET
ftr-359	809	68	case	case	NOUN
ftr-359	809	69	in	in	ADP
ftr-359	809	70	the	the	DET
ftr-359	809	71	past	past	NOUN
ftr-359	809	72	.	.	PUNCT
ftr-359	810	1	furthermore	furthermore	ADV
ftr-359	810	2	,	,	PUNCT
ftr-359	810	3	section	section	NOUN
ftr-359	810	4	7701(o	7701(o	NOUN
ftr-359	810	5	)	)	PUNCT
ftr-359	810	6	clarifies	clarify	VERB
ftr-359	810	7	that	that	SCONJ
ftr-359	810	8	the	the	DET
ftr-359	810	9	government	government	NOUN
ftr-359	810	10	has	have	VERB
ftr-359	810	11	authority	authority	NOUN
ftr-359	810	12	to	to	PART
ftr-359	810	13	require	require	VERB
ftr-359	810	14	each	each	DET
ftr-359	810	15	step	step	NOUN
ftr-359	810	16	in	in	ADP
ftr-359	810	17	an	an	DET
ftr-359	810	18	overall	overall	ADJ
ftr-359	810	19	transaction	transaction	NOUN
ftr-359	810	20	to	to	PART
ftr-359	810	21	independently	independently	ADV
ftr-359	810	22	possess	possess	VERB
ftr-359	810	23	substantial	substantial	ADJ
ftr-359	810	24	economic	economic	ADJ
ftr-359	810	25	consequences	consequence	NOUN
ftr-359	810	26	.	.	PUNCT
ftr-359	811	1	consequently	consequently	ADV
ftr-359	811	2	,	,	PUNCT
ftr-359	811	3	section	section	NOUN
ftr-359	811	4	7701(o)(5)(a	7701(o)(5)(a	NUM
ftr-359	811	5	)	)	PUNCT
ftr-359	811	6	appears	appear	VERB
ftr-359	811	7	to	to	PART
ftr-359	811	8	give	give	VERB
ftr-359	811	9	the	the	DET
ftr-359	811	10	government	government	NOUN
ftr-359	811	11	much	much	ADV
ftr-359	811	12	greater	great	ADJ
ftr-359	811	13	leeway	leeway	NOUN
ftr-359	811	14	to	to	PART
ftr-359	811	15	bifurcate	bifurcate	VERB
ftr-359	811	16	and	and	CCONJ
ftr-359	811	17	disaggregate	disaggregate	VERB
ftr-359	811	18	an	an	DET
ftr-359	811	19	overall	overall	ADJ
ftr-359	811	20	transaction	transaction	NOUN
ftr-359	811	21	than	than	ADP
ftr-359	811	22	under	under	ADP
ftr-359	811	23	prior	prior	ADJ
ftr-359	811	24	law	law	NOUN
ftr-359	811	25	.	.	PUNCT
ftr-359	812	1	a	a	DET
ftr-359	812	2	key	key	ADJ
ftr-359	812	3	question	question	NOUN
ftr-359	812	4	,	,	PUNCT
ftr-359	812	5	however	however	ADV
ftr-359	812	6	,	,	PUNCT
ftr-359	812	7	will	will	AUX
ftr-359	812	8	be	be	AUX
ftr-359	812	9	when	when	SCONJ
ftr-359	812	10	the	the	DET
ftr-359	812	11	economic	economic	ADJ
ftr-359	812	12	substance	substance	NOUN
ftr-359	812	13	doctrine	doctrine	NOUN
ftr-359	812	14	is	be	AUX
ftr-359	812	15	relevant	relevant	ADJ
ftr-359	812	16	to	to	ADP
ftr-359	812	17	a	a	DET
ftr-359	812	18	particular	particular	ADJ
ftr-359	812	19	transaction	transaction	NOUN
ftr-359	812	20	.	.	PUNCT
ftr-359	813	1	in	in	ADP
ftr-359	813	2	cottage	cottage	NOUN
ftr-359	813	3	savings	saving	NOUN
ftr-359	813	4	,	,	PUNCT
ftr-359	813	5	a	a	DET
ftr-359	813	6	transaction	transaction	NOUN
ftr-359	813	7	that	that	PRON
ftr-359	813	8	had	have	VERB
ftr-359	813	9	no	no	DET
ftr-359	813	10	non	non	ADJ
ftr-359	813	11	-	-	ADJ
ftr-359	813	12	tax	tax	ADJ
ftr-359	813	13	economic	economic	ADJ
ftr-359	813	14	consequences	consequence	NOUN
ftr-359	813	15	created	create	VERB
ftr-359	813	16	a	a	DET
ftr-359	813	17	substantial	substantial	ADJ
ftr-359	813	18	tax	tax	NOUN
ftr-359	813	19	benefit	benefit	NOUN
ftr-359	813	20	to	to	ADP
ftr-359	813	21	the	the	DET
ftr-359	813	22	taxpayer	taxpayer	NOUN
ftr-359	813	23	,	,	PUNCT
ftr-359	813	24	but	but	CCONJ
ftr-359	813	25	this	this	DET
ftr-359	813	26	tax	tax	NOUN
ftr-359	813	27	benefit	benefit	NOUN
ftr-359	813	28	was	be	AUX
ftr-359	813	29	not	not	PART
ftr-359	813	30	inconsistent	inconsistent	ADJ
ftr-359	813	31	with	with	ADP
ftr-359	813	32	the	the	DET
ftr-359	813	33	policies	policy	NOUN
ftr-359	813	34	of	of	ADP
ftr-359	813	35	current	current	ADJ
ftr-359	813	36	law	law	NOUN
ftr-359	813	37	.	.	PUNCT
ftr-359	814	1	although	although	SCONJ
ftr-359	814	2	section	section	NOUN
ftr-359	814	3	7701(o	7701(o	NOUN
ftr-359	814	4	)	)	PUNCT
ftr-359	814	5	applies	apply	VERB
ftr-359	814	6	generally	generally	ADV
ftr-359	814	7	to	to	ADP
ftr-359	814	8	all	all	DET
ftr-359	814	9	transactions	transaction	NOUN
ftr-359	814	10	that	that	PRON
ftr-359	814	11	are	be	AUX
ftr-359	814	12	“	"	PUNCT
ftr-359	814	13	relevant	relevant	ADJ
ftr-359	814	14	”	"	PUNCT
ftr-359	814	15	transactions	transaction	NOUN
ftr-359	814	16	,	,	PUNCT
ftr-359	814	17	many	many	ADJ
ftr-359	814	18	of	of	ADP
ftr-359	814	19	the	the	DET
ftr-359	814	20	double	double	ADJ
ftr-359	814	21	dip	dip	NOUN
ftr-359	814	22	mistakes	mistake	NOUN
ftr-359	814	23	and	and	CCONJ
ftr-359	814	24	the	the	DET
ftr-359	814	25	foreign	foreign	ADJ
ftr-359	814	26	tax	tax	NOUN
ftr-359	814	27	credit	credit	NOUN
ftr-359	814	28	generator	generator	NOUN
ftr-359	814	29	mistakes	mistake	NOUN
ftr-359	814	30	are	be	AUX
ftr-359	814	31	likely	likely	ADJ
ftr-359	814	32	to	to	PART
ftr-359	814	33	be	be	AUX
ftr-359	814	34	largely	largely	ADV
ftr-359	814	35	unaffected	unaffected	ADJ
ftr-359	814	36	by	by	ADP
ftr-359	814	37	section	section	NOUN
ftr-359	814	38	7701(o	7701(o	NUM
ftr-359	814	39	)	)	PUNCT
ftr-359	814	40	,	,	PUNCT
ftr-359	814	41	since	since	SCONJ
ftr-359	814	42	the	the	DET
ftr-359	814	43	legislative	legislative	ADJ
ftr-359	814	44	history	history	NOUN
ftr-359	814	45	makes	make	VERB
ftr-359	814	46	it	it	PRON
ftr-359	814	47	clear	clear	ADJ
ftr-359	814	48	that	that	SCONJ
ftr-359	814	49	hybrid	hybrid	ADJ
ftr-359	814	50	entities	entity	NOUN
ftr-359	814	51	and	and	CCONJ
ftr-359	814	52	hybrid	hybrid	NOUN
ftr-359	814	53	instruments	instrument	NOUN
ftr-359	814	54	(	(	PUNCT
ftr-359	814	55	the	the	DET
ftr-359	814	56	sources	source	NOUN
ftr-359	814	57	of	of	ADP
ftr-359	814	58	much	much	ADJ
ftr-359	814	59	of	of	ADP
ftr-359	814	60	the	the	DET
ftr-359	814	61	tax	tax	NOUN
ftr-359	814	62	arbitrage	arbitrage	NOUN
ftr-359	814	63	opportunities	opportunity	NOUN
ftr-359	814	64	)	)	PUNCT
ftr-359	814	65	are	be	AUX
ftr-359	814	66	accepted	accept	VERB
ftr-359	814	67	techniques	technique	NOUN
ftr-359	814	68	under	under	ADP
ftr-359	814	69	current	current	ADJ
ftr-359	814	70	law	law	NOUN
ftr-359	814	71	.	.	PUNCT
ftr-359	815	1	however	however	ADV
ftr-359	815	2	,	,	PUNCT
ftr-359	815	3	repatriation	repatriation	NOUN
ftr-359	815	4	tax	tax	NOUN
ftr-359	815	5	planning	planning	NOUN
ftr-359	815	6	that	that	PRON
ftr-359	815	7	avoids	avoid	VERB
ftr-359	815	8	the	the	DET
ftr-359	815	9	contours	contours	NOUN
ftr-359	815	10	of	of	ADP
ftr-359	815	11	section	section	NOUN
ftr-359	815	12	956	956	NUM
ftr-359	815	13	or	or	CCONJ
ftr-359	815	14	the	the	DET
ftr-359	815	15	contours	contours	NOUN
ftr-359	815	16	of	of	ADP
ftr-359	815	17	the	the	DET
ftr-359	815	18	2010	2010	NUM
ftr-359	815	19	]	]	X
ftr-359	815	20	economic	economic	ADJ
ftr-359	815	21	substance	substance	NOUN
ftr-359	815	22	doctrine	doctrine	NOUN
ftr-359	815	23	453	453	NUM
ftr-359	815	24	subpart	subpart	NOUN
ftr-359	815	25	f	f	PROPN
ftr-359	815	26	tax	tax	NOUN
ftr-359	815	27	regime	regime	NOUN
ftr-359	815	28	may	may	AUX
ftr-359	815	29	well	well	ADV
ftr-359	815	30	be	be	AUX
ftr-359	815	31	subject	subject	ADJ
ftr-359	815	32	to	to	ADP
ftr-359	815	33	much	much	ADV
ftr-359	815	34	more	more	ADJ
ftr-359	815	35	scrutiny	scrutiny	NOUN
ftr-359	815	36	as	as	ADP
ftr-359	815	37	a	a	DET
ftr-359	815	38	result	result	NOUN
ftr-359	815	39	of	of	ADP
ftr-359	815	40	section	section	NOUN
ftr-359	815	41	7701(o	7701(o	NOUN
ftr-359	815	42	)	)	PUNCT
ftr-359	815	43	’s	’s	PART
ftr-359	815	44	addition	addition	NOUN
ftr-359	815	45	to	to	ADP
ftr-359	815	46	the	the	DET
ftr-359	815	47	code	code	NOUN
ftr-359	815	48	,	,	PUNCT
ftr-359	815	49	particularly	particularly	ADV
ftr-359	815	50	when	when	SCONJ
ftr-359	815	51	those	those	DET
ftr-359	815	52	repatriation	repatriation	NOUN
ftr-359	815	53	strategies	strategy	NOUN
ftr-359	815	54	do	do	AUX
ftr-359	815	55	not	not	PART
ftr-359	815	56	rely	rely	VERB
ftr-359	815	57	on	on	ADP
ftr-359	815	58	a	a	DET
ftr-359	815	59	reorganization	reorganization	NOUN
ftr-359	815	60	or	or	CCONJ
ftr-359	815	61	the	the	DET
ftr-359	815	62	step	step	NOUN
ftr-359	815	63	that	that	PRON
ftr-359	815	64	creates	create	VERB
ftr-359	815	65	the	the	DET
ftr-359	815	66	tax	tax	NOUN
ftr-359	815	67	mistake	mistake	NOUN
ftr-359	815	68	is	be	AUX
ftr-359	815	69	not	not	PART
ftr-359	815	70	based	base	VERB
ftr-359	815	71	on	on	ADP
ftr-359	815	72	a	a	DET
ftr-359	815	73	hybrid	hybrid	ADJ
ftr-359	815	74	entity	entity	NOUN
ftr-359	815	75	or	or	CCONJ
ftr-359	815	76	hybrid	hybrid	ADJ
ftr-359	815	77	security	security	NOUN
ftr-359	815	78	.	.	PUNCT
ftr-359	816	1	internal	internal	ADJ
ftr-359	816	2	restructuring	restructuring	NOUN
ftr-359	816	3	projects	project	NOUN
ftr-359	816	4	that	that	PRON
ftr-359	816	5	create	create	VERB
ftr-359	816	6	significant	significant	ADJ
ftr-359	816	7	tax	tax	NOUN
ftr-359	816	8	savings	saving	NOUN
ftr-359	816	9	,	,	PUNCT
ftr-359	816	10	such	such	ADJ
ftr-359	816	11	as	as	ADP
ftr-359	816	12	the	the	DET
ftr-359	816	13	one	one	NUM
ftr-359	816	14	in	in	ADP
ftr-359	816	15	shell	shell	ADJ
ftr-359	816	16	petroleum	petroleum	NOUN
ftr-359	816	17	,	,	PUNCT
ftr-359	816	18	are	be	AUX
ftr-359	816	19	likely	likely	ADJ
ftr-359	816	20	to	to	PART
ftr-359	816	21	have	have	VERB
ftr-359	816	22	more	more	ADJ
ftr-359	816	23	difficulty	difficulty	NOUN
ftr-359	816	24	in	in	ADP
ftr-359	816	25	the	the	DET
ftr-359	816	26	future	future	NOUN
ftr-359	816	27	because	because	SCONJ
ftr-359	816	28	the	the	DET
ftr-359	816	29	taxpayer	taxpayer	NOUN
ftr-359	816	30	will	will	AUX
ftr-359	816	31	need	need	VERB
ftr-359	816	32	to	to	PART
ftr-359	816	33	show	show	VERB
ftr-359	816	34	that	that	SCONJ
ftr-359	816	35	the	the	DET
ftr-359	816	36	non	non	ADJ
ftr-359	816	37	-	-	ADJ
ftr-359	816	38	tax	tax	ADJ
ftr-359	816	39	economic	economic	ADJ
ftr-359	816	40	benefits	benefit	NOUN
ftr-359	816	41	from	from	ADP
ftr-359	816	42	these	these	DET
ftr-359	816	43	internal	internal	ADJ
ftr-359	816	44	restructurings	restructuring	NOUN
ftr-359	816	45	are	be	AUX
ftr-359	816	46	substantial	substantial	ADJ
ftr-359	816	47	when	when	SCONJ
ftr-359	816	48	viewed	view	VERB
ftr-359	816	49	in	in	ADP
ftr-359	816	50	relation	relation	NOUN
ftr-359	816	51	to	to	ADP
ftr-359	816	52	the	the	DET
ftr-359	816	53	tax	tax	NOUN
ftr-359	816	54	benefits	benefit	NOUN
ftr-359	816	55	derived	derive	VERB
ftr-359	816	56	from	from	ADP
ftr-359	816	57	the	the	DET
ftr-359	816	58	internal	internal	ADJ
ftr-359	816	59	restructuring	restructure	VERB
ftr-359	816	60	exercise	exercise	NOUN
ftr-359	816	61	.	.	PUNCT
ftr-359	817	1	this	this	DET
ftr-359	817	2	comparative	comparative	ADJ
ftr-359	817	3	benefit	benefit	NOUN
ftr-359	817	4	analysis	analysis	NOUN
ftr-359	817	5	is	be	AUX
ftr-359	817	6	likely	likely	ADJ
ftr-359	817	7	to	to	PART
ftr-359	817	8	create	create	VERB
ftr-359	817	9	a	a	DET
ftr-359	817	10	difficult	difficult	ADJ
ftr-359	817	11	factual	factual	ADJ
ftr-359	817	12	proof	proof	NOUN
ftr-359	817	13	problem	problem	NOUN
ftr-359	817	14	for	for	ADP
ftr-359	817	15	the	the	DET
ftr-359	817	16	taxpayer	taxpayer	NOUN
ftr-359	817	17	.	.	PUNCT
ftr-359	818	1	thus	thus	ADV
ftr-359	818	2	,	,	PUNCT
ftr-359	818	3	although	although	SCONJ
ftr-359	818	4	new	new	ADJ
ftr-359	818	5	section	section	NOUN
ftr-359	818	6	7701(o	7701(o	NOUN
ftr-359	818	7	)	)	PUNCT
ftr-359	818	8	does	do	AUX
ftr-359	818	9	not	not	PART
ftr-359	818	10	fix	fix	VERB
ftr-359	818	11	all	all	DET
ftr-359	818	12	mistakes	mistake	NOUN
ftr-359	818	13	,	,	PUNCT
ftr-359	818	14	new	new	ADJ
ftr-359	818	15	section	section	NOUN
ftr-359	818	16	7701(o	7701(o	NOUN
ftr-359	818	17	)	)	PUNCT
ftr-359	818	18	taken	take	VERB
ftr-359	818	19	as	as	ADP
ftr-359	818	20	a	a	DET
ftr-359	818	21	whole	whole	ADJ
ftr-359	818	22	enhances	enhance	VERB
ftr-359	818	23	the	the	DET
ftr-359	818	24	government	government	NOUN
ftr-359	818	25	’s	’s	PART
ftr-359	818	26	arguments	argument	NOUN
ftr-359	818	27	with	with	ADP
ftr-359	818	28	respect	respect	NOUN
ftr-359	818	29	to	to	ADP
ftr-359	818	30	the	the	DET
ftr-359	818	31	application	application	NOUN
ftr-359	818	32	of	of	ADP
ftr-359	818	33	the	the	DET
ftr-359	818	34	economic	economic	ADJ
ftr-359	818	35	substance	substance	NOUN
ftr-359	818	36	doctrine	doctrine	NOUN
ftr-359	818	37	.	.	PUNCT
ftr-359	819	1	as	as	ADP
ftr-359	819	2	a	a	DET
ftr-359	819	3	result	result	NOUN
ftr-359	819	4	,	,	PUNCT
ftr-359	819	5	it	it	PRON
ftr-359	819	6	is	be	AUX
ftr-359	819	7	likely	likely	ADJ
ftr-359	819	8	that	that	SCONJ
ftr-359	819	9	taxpayers	taxpayer	NOUN
ftr-359	819	10	will	will	AUX
ftr-359	819	11	find	find	VERB
ftr-359	819	12	that	that	SCONJ
ftr-359	819	13	a	a	DET
ftr-359	819	14	court	court	NOUN
ftr-359	819	15	is	be	AUX
ftr-359	819	16	going	go	VERB
ftr-359	819	17	to	to	PART
ftr-359	819	18	be	be	AUX
ftr-359	819	19	more	more	ADV
ftr-359	819	20	likely	likely	ADJ
ftr-359	819	21	to	to	PART
ftr-359	819	22	thunder	thunder	VERB
ftr-359	819	23	its	its	PRON
ftr-359	819	24	disapproval	disapproval	NOUN
ftr-359	819	25	when	when	SCONJ
ftr-359	819	26	there	there	PRON
ftr-359	819	27	is	be	VERB
ftr-359	819	28	a	a	DET
ftr-359	819	29	rainstorm	rainstorm	NOUN
ftr-359	819	30	of	of	ADP
ftr-359	819	31	mistakes	mistake	NOUN
ftr-359	819	32	.	.	PUNCT
ftr-359	820	1	thus	thus	ADV
ftr-359	820	2	,	,	PUNCT
ftr-359	820	3	playing	play	VERB
ftr-359	820	4	in	in	ADP
ftr-359	820	5	the	the	DET
ftr-359	820	6	rain	rain	NOUN
ftr-359	820	7	may	may	AUX
ftr-359	820	8	not	not	PART
ftr-359	820	9	be	be	AUX
ftr-359	820	10	as	as	ADV
ftr-359	820	11	profitable	profitable	ADJ
ftr-359	820	12	for	for	ADP
ftr-359	820	13	taxpayers	taxpayer	NOUN
ftr-359	820	14	as	as	SCONJ
ftr-359	820	15	it	it	PRON
ftr-359	820	16	has	have	AUX
ftr-359	820	17	been	be	AUX
ftr-359	820	18	in	in	ADP
ftr-359	820	19	the	the	DET
ftr-359	820	20	past	past	NOUN
ftr-359	820	21	,	,	PUNCT
ftr-359	820	22	and	and	CCONJ
ftr-359	820	23	so	so	ADV
ftr-359	820	24	new	new	ADJ
ftr-359	820	25	section	section	NOUN
ftr-359	820	26	7701(o	7701(o	NOUN
ftr-359	820	27	)	)	PUNCT
ftr-359	820	28	may	may	AUX
ftr-359	820	29	serve	serve	VERB
ftr-359	820	30	to	to	PART
ftr-359	820	31	further	far	ADV
ftr-359	820	32	dampen	dampen	VERB
ftr-359	820	33	aggressive	aggressive	ADJ
ftr-359	820	34	tax	tax	NOUN
ftr-359	820	35	planning	planning	NOUN
ftr-359	820	36	.	.	PUNCT
ftr-359	821	1	if	if	SCONJ
ftr-359	821	2	that	that	PRON
ftr-359	821	3	is	be	AUX
ftr-359	821	4	the	the	DET
ftr-359	821	5	legacy	legacy	NOUN
ftr-359	821	6	of	of	ADP
ftr-359	821	7	new	new	ADJ
ftr-359	821	8	section	section	NOUN
ftr-359	821	9	7701(o	7701(o	NUM
ftr-359	821	10	)	)	PUNCT
ftr-359	821	11	,	,	PUNCT
ftr-359	821	12	then	then	ADV
ftr-359	821	13	the	the	DET
ftr-359	821	14	enactment	enactment	NOUN
ftr-359	821	15	of	of	ADP
ftr-359	821	16	this	this	DET
ftr-359	821	17	new	new	ADJ
ftr-359	821	18	regime	regime	NOUN
ftr-359	821	19	will	will	AUX
ftr-359	821	20	indeed	indeed	ADV
ftr-359	821	21	represent	represent	VERB
ftr-359	821	22	an	an	DET
ftr-359	821	23	important	important	ADJ
ftr-359	821	24	new	new	ADJ
ftr-359	821	25	chapter	chapter	NOUN
ftr-359	821	26	in	in	ADP
ftr-359	821	27	the	the	DET
ftr-359	821	28	nation	nation	NOUN
ftr-359	821	29	’s	’s	PART
ftr-359	821	30	tax	tax	NOUN
ftr-359	821	31	jurisprudence	jurisprudence	NOUN
ftr-359	821	32	.	.	PUNCT
ftr-359	822	1	454	454	NUM
ftr-359	822	2	florida	florida	PROPN
ftr-359	822	3	tax	tax	NOUN
ftr-359	822	4	review	review	NOUN
ftr-359	822	5	[	[	X
ftr-359	822	6	vol	vol	NOUN
ftr-359	822	7	.	.	PUNCT
ftr-359	823	1	10:6	10:6	NUM
ftr-359	823	2	appendix	appendix	VERB
ftr-359	823	3	i	i	PRON
ftr-359	823	4	:	:	PUNCT
ftr-359	823	5	h.r	h.r	PROPN
ftr-359	823	6	.	.	PROPN
ftr-359	823	7	4872	4872	NUM
ftr-359	823	8	:	:	PUNCT
ftr-359	824	1	health	health	NOUN
ftr-359	824	2	care	care	NOUN
ftr-359	824	3	and	and	CCONJ
ftr-359	824	4	education	education	NOUN
ftr-359	824	5	reconciliation	reconciliation	NOUN
ftr-359	824	6	act	act	NOUN
ftr-359	824	7	of	of	ADP
ftr-359	824	8	2010	2010	NUM
ftr-359	824	9	.	.	PUNCT
ftr-359	825	1	sec	sec	PROPN
ftr-359	825	2	.	.	PROPN
ftr-359	825	3	1409	1409	NUM
ftr-359	825	4	.	.	PUNCT
ftr-359	826	1	codification	codification	NOUN
ftr-359	826	2	of	of	ADP
ftr-359	826	3	economic	economic	ADJ
ftr-359	826	4	substance	substance	NOUN
ftr-359	826	5	doctrine	doctrine	NOUN
ftr-359	826	6	and	and	CCONJ
ftr-359	826	7	penalties	penalty	NOUN
ftr-359	826	8	.	.	PUNCT
ftr-359	827	1	(	(	PUNCT
ftr-359	827	2	a	a	X
ftr-359	827	3	)	)	PUNCT
ftr-359	827	4	in	in	ADP
ftr-359	827	5	general	general	ADJ
ftr-359	827	6	—	—	PUNCT
ftr-359	827	7	section	section	NOUN
ftr-359	827	8	7701	7701	NUM
ftr-359	827	9	of	of	ADP
ftr-359	827	10	the	the	DET
ftr-359	827	11	internal	internal	ADJ
ftr-359	827	12	revenue	revenue	NOUN
ftr-359	827	13	code	code	NOUN
ftr-359	827	14	of	of	ADP
ftr-359	827	15	1986	1986	NUM
ftr-359	827	16	is	be	AUX
ftr-359	827	17	amended	amend	VERB
ftr-359	827	18	by	by	ADP
ftr-359	827	19	redesignating	redesignate	VERB
ftr-359	827	20	subsection	subsection	NOUN
ftr-359	827	21	(	(	PUNCT
ftr-359	827	22	o	o	NOUN
ftr-359	827	23	)	)	PUNCT
ftr-359	827	24	as	as	ADP
ftr-359	827	25	subsection	subsection	NOUN
ftr-359	827	26	(	(	PUNCT
ftr-359	827	27	p	p	NOUN
ftr-359	827	28	)	)	PUNCT
ftr-359	827	29	and	and	CCONJ
ftr-359	827	30	by	by	ADP
ftr-359	827	31	inserting	insert	VERB
ftr-359	827	32	after	after	ADP
ftr-359	827	33	subsection	subsection	NOUN
ftr-359	827	34	(	(	PUNCT
ftr-359	827	35	n	n	CCONJ
ftr-359	827	36	)	)	PUNCT
ftr-359	827	37	the	the	DET
ftr-359	827	38	following	follow	VERB
ftr-359	827	39	new	new	ADJ
ftr-359	827	40	subsection	subsection	NOUN
ftr-359	827	41	:	:	PUNCT
ftr-359	827	42	“	"	PUNCT
ftr-359	827	43	(	(	PUNCT
ftr-359	827	44	o	o	NOUN
ftr-359	827	45	)	)	PUNCT
ftr-359	827	46	clarification	clarification	NOUN
ftr-359	827	47	of	of	ADP
ftr-359	827	48	economic	economic	ADJ
ftr-359	827	49	substance	substance	NOUN
ftr-359	827	50	doctrine	doctrine	NOUN
ftr-359	827	51	—	—	PUNCT
ftr-359	827	52	“	"	PUNCT
ftr-359	827	53	(	(	PUNCT
ftr-359	827	54	1	1	X
ftr-359	827	55	)	)	PUNCT
ftr-359	827	56	application	application	NOUN
ftr-359	827	57	of	of	ADP
ftr-359	827	58	doctrine	doctrine	NOUN
ftr-359	827	59	—	—	PUNCT
ftr-359	827	60	in	in	ADP
ftr-359	827	61	the	the	DET
ftr-359	827	62	case	case	NOUN
ftr-359	827	63	of	of	ADP
ftr-359	827	64	any	any	DET
ftr-359	827	65	transaction	transaction	NOUN
ftr-359	827	66	to	to	PART
ftr-359	827	67	which	which	PRON
ftr-359	827	68	the	the	DET
ftr-359	827	69	economic	economic	ADJ
ftr-359	827	70	substance	substance	NOUN
ftr-359	827	71	doctrine	doctrine	NOUN
ftr-359	827	72	is	be	AUX
ftr-359	827	73	relevant	relevant	ADJ
ftr-359	827	74	,	,	PUNCT
ftr-359	827	75	such	such	ADJ
ftr-359	827	76	transaction	transaction	NOUN
ftr-359	827	77	shall	shall	AUX
ftr-359	827	78	be	be	AUX
ftr-359	827	79	treated	treat	VERB
ftr-359	827	80	as	as	ADP
ftr-359	827	81	having	have	VERB
ftr-359	827	82	economic	economic	ADJ
ftr-359	827	83	substance	substance	NOUN
ftr-359	827	84	only	only	ADV
ftr-359	827	85	if	if	SCONJ
ftr-359	827	86	—	—	PUNCT
ftr-359	827	87	“	"	PUNCT
ftr-359	827	88	(	(	PUNCT
ftr-359	827	89	a	a	X
ftr-359	827	90	)	)	PUNCT
ftr-359	827	91	the	the	DET
ftr-359	827	92	transaction	transaction	NOUN
ftr-359	827	93	changes	change	VERB
ftr-359	827	94	in	in	ADP
ftr-359	827	95	a	a	DET
ftr-359	827	96	meaningful	meaningful	ADJ
ftr-359	827	97	way	way	NOUN
ftr-359	827	98	(	(	PUNCT
ftr-359	827	99	apart	apart	ADV
ftr-359	827	100	from	from	ADP
ftr-359	827	101	federal	federal	ADJ
ftr-359	827	102	income	income	NOUN
ftr-359	827	103	tax	tax	NOUN
ftr-359	827	104	effects	effect	NOUN
ftr-359	827	105	)	)	PUNCT
ftr-359	827	106	the	the	DET
ftr-359	827	107	taxpayer	taxpayer	NOUN
ftr-359	827	108	’s	’s	PART
ftr-359	827	109	economic	economic	ADJ
ftr-359	827	110	position	position	NOUN
ftr-359	827	111	,	,	PUNCT
ftr-359	827	112	and	and	CCONJ
ftr-359	827	113	“	"	PUNCT
ftr-359	827	114	(	(	PUNCT
ftr-359	827	115	b	b	X
ftr-359	827	116	)	)	PUNCT
ftr-359	827	117	the	the	DET
ftr-359	827	118	taxpayer	taxpayer	NOUN
ftr-359	827	119	has	have	VERB
ftr-359	827	120	a	a	DET
ftr-359	827	121	substantial	substantial	ADJ
ftr-359	827	122	purpose	purpose	NOUN
ftr-359	827	123	(	(	PUNCT
ftr-359	827	124	apart	apart	ADV
ftr-359	827	125	from	from	ADP
ftr-359	827	126	federal	federal	ADJ
ftr-359	827	127	income	income	NOUN
ftr-359	827	128	tax	tax	NOUN
ftr-359	827	129	effects	effect	NOUN
ftr-359	827	130	)	)	PUNCT
ftr-359	827	131	for	for	ADP
ftr-359	827	132	entering	enter	VERB
ftr-359	827	133	into	into	ADP
ftr-359	827	134	such	such	ADJ
ftr-359	827	135	transaction	transaction	NOUN
ftr-359	827	136	.	.	PUNCT
ftr-359	828	1	“	"	PUNCT
ftr-359	828	2	(	(	PUNCT
ftr-359	828	3	2	2	X
ftr-359	828	4	)	)	PUNCT
ftr-359	828	5	special	special	ADJ
ftr-359	828	6	rule	rule	NOUN
ftr-359	828	7	where	where	SCONJ
ftr-359	828	8	taxpayer	taxpayer	NOUN
ftr-359	828	9	relies	rely	VERB
ftr-359	828	10	on	on	ADP
ftr-359	828	11	profit	profit	NOUN
ftr-359	828	12	potential	potential	NOUN
ftr-359	828	13	—	—	PUNCT
ftr-359	828	14	“	"	PUNCT
ftr-359	828	15	(	(	PUNCT
ftr-359	828	16	a	a	NOUN
ftr-359	828	17	)	)	PUNCT
ftr-359	828	18	in	in	ADP
ftr-359	828	19	general	general	ADJ
ftr-359	828	20	—	—	PUNCT
ftr-359	828	21	the	the	DET
ftr-359	828	22	potential	potential	NOUN
ftr-359	828	23	for	for	ADP
ftr-359	828	24	profit	profit	NOUN
ftr-359	828	25	of	of	ADP
ftr-359	828	26	a	a	DET
ftr-359	828	27	transaction	transaction	NOUN
ftr-359	828	28	shall	shall	AUX
ftr-359	828	29	be	be	AUX
ftr-359	828	30	taken	take	VERB
ftr-359	828	31	into	into	ADP
ftr-359	828	32	account	account	NOUN
ftr-359	828	33	in	in	ADP
ftr-359	828	34	determining	determine	VERB
ftr-359	828	35	whether	whether	SCONJ
ftr-359	828	36	the	the	DET
ftr-359	828	37	requirements	requirement	NOUN
ftr-359	828	38	of	of	ADP
ftr-359	828	39	subparagraphs	subparagraph	NOUN
ftr-359	828	40	(	(	PUNCT
ftr-359	828	41	a	a	X
ftr-359	828	42	)	)	PUNCT
ftr-359	828	43	and	and	CCONJ
ftr-359	828	44	(	(	PUNCT
ftr-359	828	45	b	b	NOUN
ftr-359	828	46	)	)	PUNCT
ftr-359	828	47	of	of	ADP
ftr-359	828	48	paragraph	paragraph	NOUN
ftr-359	828	49	(	(	PUNCT
ftr-359	828	50	1	1	X
ftr-359	828	51	)	)	PUNCT
ftr-359	828	52	are	be	AUX
ftr-359	828	53	met	meet	VERB
ftr-359	828	54	with	with	ADP
ftr-359	828	55	respect	respect	NOUN
ftr-359	828	56	to	to	ADP
ftr-359	828	57	the	the	DET
ftr-359	828	58	transaction	transaction	NOUN
ftr-359	828	59	only	only	ADV
ftr-359	828	60	if	if	SCONJ
ftr-359	828	61	the	the	DET
ftr-359	828	62	present	present	ADJ
ftr-359	828	63	value	value	NOUN
ftr-359	828	64	of	of	ADP
ftr-359	828	65	the	the	DET
ftr-359	828	66	reasonably	reasonably	ADV
ftr-359	828	67	expected	expected	ADJ
ftr-359	828	68	pre	pre	ADJ
ftr-359	828	69	-	-	ADJ
ftr-359	828	70	tax	tax	ADJ
ftr-359	828	71	profit	profit	NOUN
ftr-359	828	72	from	from	ADP
ftr-359	828	73	the	the	DET
ftr-359	828	74	transaction	transaction	NOUN
ftr-359	828	75	is	be	AUX
ftr-359	828	76	substantial	substantial	ADJ
ftr-359	828	77	in	in	ADP
ftr-359	828	78	relation	relation	NOUN
ftr-359	828	79	to	to	ADP
ftr-359	828	80	the	the	DET
ftr-359	828	81	present	present	ADJ
ftr-359	828	82	value	value	NOUN
ftr-359	828	83	of	of	ADP
ftr-359	828	84	the	the	DET
ftr-359	828	85	expected	expect	VERB
ftr-359	828	86	net	net	ADJ
ftr-359	828	87	tax	tax	NOUN
ftr-359	828	88	benefits	benefit	NOUN
ftr-359	828	89	that	that	PRON
ftr-359	828	90	would	would	AUX
ftr-359	828	91	be	be	AUX
ftr-359	828	92	allowed	allow	VERB
ftr-359	828	93	if	if	SCONJ
ftr-359	828	94	the	the	DET
ftr-359	828	95	transaction	transaction	NOUN
ftr-359	828	96	were	be	AUX
ftr-359	828	97	respected	respect	VERB
ftr-359	828	98	.	.	PUNCT
ftr-359	829	1	“	"	PUNCT
ftr-359	829	2	(	(	PUNCT
ftr-359	829	3	b	b	X
ftr-359	829	4	)	)	PUNCT
ftr-359	829	5	treatment	treatment	NOUN
ftr-359	829	6	of	of	ADP
ftr-359	829	7	fees	fee	NOUN
ftr-359	829	8	and	and	CCONJ
ftr-359	829	9	foreign	foreign	ADJ
ftr-359	829	10	taxes	taxis	NOUN
ftr-359	829	11	—	—	PUNCT
ftr-359	829	12	fees	fee	NOUN
ftr-359	829	13	and	and	CCONJ
ftr-359	829	14	other	other	ADJ
ftr-359	829	15	transaction	transaction	NOUN
ftr-359	829	16	expenses	expense	NOUN
ftr-359	829	17	shall	shall	AUX
ftr-359	829	18	be	be	AUX
ftr-359	829	19	taken	take	VERB
ftr-359	829	20	into	into	ADP
ftr-359	829	21	account	account	NOUN
ftr-359	829	22	as	as	ADP
ftr-359	829	23	expenses	expense	NOUN
ftr-359	829	24	in	in	ADP
ftr-359	829	25	determining	determine	VERB
ftr-359	829	26	pre	pre	ADJ
ftr-359	829	27	-	-	ADJ
ftr-359	829	28	tax	tax	ADJ
ftr-359	829	29	profit	profit	NOUN
ftr-359	829	30	under	under	ADP
ftr-359	829	31	subparagraph	subparagraph	NOUN
ftr-359	829	32	(	(	PUNCT
ftr-359	829	33	a	a	NOUN
ftr-359	829	34	)	)	PUNCT
ftr-359	829	35	.	.	PUNCT
ftr-359	830	1	the	the	DET
ftr-359	830	2	secretary	secretary	NOUN
ftr-359	830	3	shall	shall	AUX
ftr-359	830	4	issue	issue	VERB
ftr-359	830	5	regulations	regulation	NOUN
ftr-359	830	6	requiring	require	VERB
ftr-359	830	7	foreign	foreign	ADJ
ftr-359	830	8	taxes	taxis	NOUN
ftr-359	830	9	to	to	PART
ftr-359	830	10	be	be	AUX
ftr-359	830	11	treated	treat	VERB
ftr-359	830	12	as	as	ADP
ftr-359	830	13	expenses	expense	NOUN
ftr-359	830	14	in	in	ADP
ftr-359	830	15	determining	determine	VERB
ftr-359	830	16	pre	pre	ADJ
ftr-359	830	17	-	-	ADJ
ftr-359	830	18	tax	tax	ADJ
ftr-359	830	19	profit	profit	NOUN
ftr-359	830	20	in	in	ADP
ftr-359	830	21	appropriate	appropriate	ADJ
ftr-359	830	22	cases	case	NOUN
ftr-359	830	23	.	.	PUNCT
ftr-359	831	1	“	"	PUNCT
ftr-359	831	2	(	(	PUNCT
ftr-359	831	3	3	3	X
ftr-359	831	4	)	)	PUNCT
ftr-359	831	5	state	state	NOUN
ftr-359	831	6	and	and	CCONJ
ftr-359	831	7	local	local	ADJ
ftr-359	831	8	tax	tax	NOUN
ftr-359	831	9	benefits	benefit	NOUN
ftr-359	831	10	—	—	PUNCT
ftr-359	831	11	for	for	ADP
ftr-359	831	12	purposes	purpose	NOUN
ftr-359	831	13	of	of	ADP
ftr-359	831	14	paragraph	paragraph	NOUN
ftr-359	831	15	(	(	PUNCT
ftr-359	831	16	1	1	NUM
ftr-359	831	17	)	)	PUNCT
ftr-359	831	18	,	,	PUNCT
ftr-359	831	19	any	any	DET
ftr-359	831	20	state	state	NOUN
ftr-359	831	21	or	or	CCONJ
ftr-359	831	22	local	local	ADJ
ftr-359	831	23	income	income	NOUN
ftr-359	831	24	tax	tax	NOUN
ftr-359	831	25	effect	effect	NOUN
ftr-359	831	26	which	which	PRON
ftr-359	831	27	is	be	AUX
ftr-359	831	28	related	relate	VERB
ftr-359	831	29	to	to	ADP
ftr-359	831	30	a	a	DET
ftr-359	831	31	federal	federal	ADJ
ftr-359	831	32	income	income	NOUN
ftr-359	831	33	tax	tax	NOUN
ftr-359	831	34	effect	effect	NOUN
ftr-359	831	35	shall	shall	AUX
ftr-359	831	36	be	be	AUX
ftr-359	831	37	treated	treat	VERB
ftr-359	831	38	in	in	ADP
ftr-359	831	39	the	the	DET
ftr-359	831	40	same	same	ADJ
ftr-359	831	41	manner	manner	NOUN
ftr-359	831	42	as	as	ADP
ftr-359	831	43	a	a	DET
ftr-359	831	44	federal	federal	ADJ
ftr-359	831	45	income	income	NOUN
ftr-359	831	46	tax	tax	NOUN
ftr-359	831	47	effect	effect	NOUN
ftr-359	831	48	.	.	PUNCT
ftr-359	832	1	“	"	PUNCT
ftr-359	832	2	(	(	PUNCT
ftr-359	832	3	4	4	X
ftr-359	832	4	)	)	PUNCT
ftr-359	832	5	financial	financial	ADJ
ftr-359	832	6	accounting	accounting	NOUN
ftr-359	832	7	benefits	benefit	NOUN
ftr-359	832	8	—	—	PUNCT
ftr-359	832	9	for	for	ADP
ftr-359	832	10	purposes	purpose	NOUN
ftr-359	832	11	of	of	ADP
ftr-359	832	12	paragraph	paragraph	NOUN
ftr-359	832	13	(	(	PUNCT
ftr-359	832	14	1)(b	1)(b	NUM
ftr-359	832	15	)	)	PUNCT
ftr-359	832	16	,	,	PUNCT
ftr-359	832	17	achieving	achieve	VERB
ftr-359	832	18	a	a	DET
ftr-359	832	19	financial	financial	ADJ
ftr-359	832	20	accounting	accounting	NOUN
ftr-359	832	21	benefit	benefit	NOUN
ftr-359	832	22	shall	shall	AUX
ftr-359	832	23	not	not	PART
ftr-359	832	24	be	be	AUX
ftr-359	832	25	taken	take	VERB
ftr-359	832	26	into	into	ADP
ftr-359	832	27	account	account	NOUN
ftr-359	832	28	as	as	ADP
ftr-359	832	29	a	a	DET
ftr-359	832	30	purpose	purpose	NOUN
ftr-359	832	31	for	for	ADP
ftr-359	832	32	entering	enter	VERB
ftr-359	832	33	into	into	ADP
ftr-359	832	34	a	a	DET
ftr-359	832	35	transaction	transaction	NOUN
ftr-359	832	36	if	if	SCONJ
ftr-359	832	37	the	the	DET
ftr-359	832	38	origin	origin	NOUN
ftr-359	832	39	of	of	ADP
ftr-359	832	40	such	such	ADJ
ftr-359	832	41	financial	financial	ADJ
ftr-359	832	42	accounting	accounting	NOUN
ftr-359	832	43	benefit	benefit	NOUN
ftr-359	832	44	is	be	AUX
ftr-359	832	45	a	a	DET
ftr-359	832	46	reduction	reduction	NOUN
ftr-359	832	47	of	of	ADP
ftr-359	832	48	federal	federal	ADJ
ftr-359	832	49	income	income	NOUN
ftr-359	832	50	tax	tax	NOUN
ftr-359	832	51	.	.	PUNCT
ftr-359	833	1	“	"	PUNCT
ftr-359	833	2	(	(	PUNCT
ftr-359	833	3	5	5	NUM
ftr-359	833	4	)	)	PUNCT
ftr-359	833	5	definitions	definition	NOUN
ftr-359	833	6	and	and	CCONJ
ftr-359	833	7	special	special	ADJ
ftr-359	833	8	rules	rule	NOUN
ftr-359	833	9	—	—	PUNCT
ftr-359	833	10	for	for	ADP
ftr-359	833	11	purposes	purpose	NOUN
ftr-359	833	12	of	of	ADP
ftr-359	833	13	this	this	DET
ftr-359	833	14	subsection	subsection	NOUN
ftr-359	833	15	—	—	PUNCT
ftr-359	833	16	https://checkpoint.riag.com/getdoc?docid=t0tcode:37790.1&pinpnt=	https://checkpoint.riag.com/getdoc?docid=t0tcode:37790.1&pinpnt=	PROPN
ftr-359	833	17	2010	2010	NUM
ftr-359	833	18	]	]	X
ftr-359	833	19	economic	economic	ADJ
ftr-359	833	20	substance	substance	NOUN
ftr-359	833	21	doctrine	doctrine	NOUN
ftr-359	833	22	455	455	NUM
ftr-359	833	23	“	"	PUNCT
ftr-359	833	24	(	(	PUNCT
ftr-359	833	25	a	a	X
ftr-359	833	26	)	)	PUNCT
ftr-359	833	27	economic	economic	ADJ
ftr-359	833	28	substance	substance	NOUN
ftr-359	833	29	doctrine	doctrine	NOUN
ftr-359	833	30	—	—	PUNCT
ftr-359	833	31	the	the	DET
ftr-359	833	32	term	term	NOUN
ftr-359	833	33	“	"	PUNCT
ftr-359	833	34	economic	economic	ADJ
ftr-359	833	35	substance	substance	NOUN
ftr-359	833	36	doctrine	doctrine	NOUN
ftr-359	833	37	”	"	PUNCT
ftr-359	833	38	means	mean	VERB
ftr-359	833	39	the	the	DET
ftr-359	833	40	common	common	ADJ
ftr-359	833	41	law	law	NOUN
ftr-359	833	42	doctrine	doctrine	NOUN
ftr-359	833	43	under	under	ADP
ftr-359	833	44	which	which	PRON
ftr-359	833	45	tax	tax	NOUN
ftr-359	833	46	benefits	benefit	NOUN
ftr-359	833	47	under	under	ADP
ftr-359	833	48	subtitle	subtitle	NOUN
ftr-359	833	49	a	a	PRON
ftr-359	833	50	with	with	ADP
ftr-359	833	51	respect	respect	NOUN
ftr-359	833	52	to	to	ADP
ftr-359	833	53	a	a	DET
ftr-359	833	54	transaction	transaction	NOUN
ftr-359	833	55	are	be	AUX
ftr-359	833	56	not	not	PART
ftr-359	833	57	allowable	allowable	ADJ
ftr-359	833	58	if	if	SCONJ
ftr-359	833	59	the	the	DET
ftr-359	833	60	transaction	transaction	NOUN
ftr-359	833	61	does	do	AUX
ftr-359	833	62	not	not	PART
ftr-359	833	63	have	have	VERB
ftr-359	833	64	economic	economic	ADJ
ftr-359	833	65	substance	substance	NOUN
ftr-359	833	66	or	or	CCONJ
ftr-359	833	67	lacks	lack	VERB
ftr-359	833	68	a	a	DET
ftr-359	833	69	business	business	NOUN
ftr-359	833	70	purpose	purpose	NOUN
ftr-359	833	71	.	.	PUNCT
ftr-359	834	1	“	"	PUNCT
ftr-359	834	2	(	(	PUNCT
ftr-359	834	3	b	b	NOUN
ftr-359	834	4	)	)	PUNCT
ftr-359	834	5	exception	exception	NOUN
ftr-359	834	6	for	for	ADP
ftr-359	834	7	personal	personal	ADJ
ftr-359	834	8	transactions	transaction	NOUN
ftr-359	834	9	of	of	ADP
ftr-359	834	10	individuals	individual	NOUN
ftr-359	834	11	—	—	PUNCT
ftr-359	834	12	in	in	ADP
ftr-359	834	13	the	the	DET
ftr-359	834	14	case	case	NOUN
ftr-359	834	15	of	of	ADP
ftr-359	834	16	an	an	DET
ftr-359	834	17	individual	individual	ADJ
ftr-359	834	18	,	,	PUNCT
ftr-359	834	19	paragraph	paragraph	NOUN
ftr-359	834	20	(	(	PUNCT
ftr-359	834	21	1	1	X
ftr-359	834	22	)	)	PUNCT
ftr-359	834	23	shall	shall	AUX
ftr-359	834	24	apply	apply	VERB
ftr-359	834	25	only	only	ADV
ftr-359	834	26	to	to	ADP
ftr-359	834	27	transactions	transaction	NOUN
ftr-359	834	28	entered	enter	VERB
ftr-359	834	29	into	into	ADP
ftr-359	834	30	in	in	ADP
ftr-359	834	31	connection	connection	NOUN
ftr-359	834	32	with	with	ADP
ftr-359	834	33	a	a	DET
ftr-359	834	34	trade	trade	NOUN
ftr-359	834	35	or	or	CCONJ
ftr-359	834	36	business	business	NOUN
ftr-359	834	37	or	or	CCONJ
ftr-359	834	38	an	an	DET
ftr-359	834	39	activity	activity	NOUN
ftr-359	834	40	engaged	engage	VERB
ftr-359	834	41	in	in	ADP
ftr-359	834	42	for	for	ADP
ftr-359	834	43	the	the	DET
ftr-359	834	44	production	production	NOUN
ftr-359	834	45	of	of	ADP
ftr-359	834	46	income	income	NOUN
ftr-359	834	47	.	.	PUNCT
ftr-359	835	1	“	"	PUNCT
ftr-359	835	2	(	(	PUNCT
ftr-359	835	3	c	c	X
ftr-359	835	4	)	)	PUNCT
ftr-359	835	5	determination	determination	NOUN
ftr-359	835	6	of	of	ADP
ftr-359	835	7	application	application	NOUN
ftr-359	835	8	of	of	ADP
ftr-359	835	9	doctrine	doctrine	NOUN
ftr-359	835	10	not	not	PART
ftr-359	835	11	affected	affect	VERB
ftr-359	835	12	—	—	PUNCT
ftr-359	835	13	the	the	DET
ftr-359	835	14	determination	determination	NOUN
ftr-359	835	15	of	of	ADP
ftr-359	835	16	whether	whether	SCONJ
ftr-359	835	17	the	the	DET
ftr-359	835	18	economic	economic	ADJ
ftr-359	835	19	substance	substance	NOUN
ftr-359	835	20	doctrine	doctrine	NOUN
ftr-359	835	21	is	be	AUX
ftr-359	835	22	relevant	relevant	ADJ
ftr-359	835	23	to	to	ADP
ftr-359	835	24	a	a	DET
ftr-359	835	25	transaction	transaction	NOUN
ftr-359	835	26	shall	shall	AUX
ftr-359	835	27	be	be	AUX
ftr-359	835	28	made	make	VERB
ftr-359	835	29	in	in	ADP
ftr-359	835	30	the	the	DET
ftr-359	835	31	same	same	ADJ
ftr-359	835	32	manner	manner	NOUN
ftr-359	835	33	as	as	SCONJ
ftr-359	835	34	if	if	SCONJ
ftr-359	835	35	this	this	DET
ftr-359	835	36	subsection	subsection	NOUN
ftr-359	835	37	had	have	AUX
ftr-359	835	38	never	never	ADV
ftr-359	835	39	been	be	AUX
ftr-359	835	40	enacted	enact	VERB
ftr-359	835	41	.	.	PUNCT
ftr-359	836	1	“	"	PUNCT
ftr-359	836	2	(	(	PUNCT
ftr-359	836	3	d	d	NOUN
ftr-359	836	4	)	)	PUNCT
ftr-359	836	5	transaction	transaction	NOUN
ftr-359	836	6	—	—	PUNCT
ftr-359	836	7	the	the	DET
ftr-359	836	8	term	term	NOUN
ftr-359	836	9	“	"	PUNCT
ftr-359	836	10	transaction	transaction	NOUN
ftr-359	836	11	”	"	PUNCT
ftr-359	836	12	includes	include	VERB
ftr-359	836	13	a	a	DET
ftr-359	836	14	series	series	NOUN
ftr-359	836	15	of	of	ADP
ftr-359	836	16	transactions	transaction	NOUN
ftr-359	836	17	.	.	PUNCT
ftr-359	836	18	”	"	PUNCT
ftr-359	837	1	(	(	PUNCT
ftr-359	837	2	b	b	X
ftr-359	837	3	)	)	PUNCT
ftr-359	837	4	penalty	penalty	NOUN
ftr-359	837	5	for	for	ADP
ftr-359	837	6	underpayments	underpayment	NOUN
ftr-359	837	7	attributable	attributable	ADJ
ftr-359	837	8	to	to	ADP
ftr-359	837	9	transactions	transaction	NOUN
ftr-359	837	10	lacking	lack	VERB
ftr-359	837	11	economic	economic	ADJ
ftr-359	837	12	substance	substance	NOUN
ftr-359	837	13	—	—	PUNCT
ftr-359	837	14	(	(	PUNCT
ftr-359	837	15	1	1	X
ftr-359	837	16	)	)	PUNCT
ftr-359	837	17	in	in	ADP
ftr-359	837	18	general	general	ADJ
ftr-359	837	19	—	—	PUNCT
ftr-359	837	20	subsection	subsection	NOUN
ftr-359	837	21	(	(	PUNCT
ftr-359	837	22	b	b	NOUN
ftr-359	837	23	)	)	PUNCT
ftr-359	837	24	of	of	ADP
ftr-359	837	25	section	section	NOUN
ftr-359	837	26	6662	6662	NUM
ftr-359	837	27	is	be	AUX
ftr-359	837	28	amended	amend	VERB
ftr-359	837	29	by	by	ADP
ftr-359	837	30	inserting	insert	VERB
ftr-359	837	31	after	after	ADP
ftr-359	837	32	paragraph	paragraph	NOUN
ftr-359	837	33	(	(	PUNCT
ftr-359	837	34	5	5	NUM
ftr-359	837	35	)	)	PUNCT
ftr-359	837	36	the	the	DET
ftr-359	837	37	following	follow	VERB
ftr-359	837	38	new	new	ADJ
ftr-359	837	39	paragraph	paragraph	NOUN
ftr-359	837	40	:	:	PUNCT
ftr-359	837	41	“	"	PUNCT
ftr-359	837	42	(	(	PUNCT
ftr-359	837	43	6	6	NUM
ftr-359	837	44	)	)	PUNCT
ftr-359	837	45	any	any	DET
ftr-359	837	46	disallowance	disallowance	NOUN
ftr-359	837	47	of	of	ADP
ftr-359	837	48	claimed	claim	VERB
ftr-359	837	49	tax	tax	NOUN
ftr-359	837	50	benefits	benefit	NOUN
ftr-359	837	51	by	by	ADP
ftr-359	837	52	reason	reason	NOUN
ftr-359	837	53	of	of	ADP
ftr-359	837	54	a	a	DET
ftr-359	837	55	transaction	transaction	NOUN
ftr-359	837	56	lacking	lack	VERB
ftr-359	837	57	economic	economic	ADJ
ftr-359	837	58	substance	substance	NOUN
ftr-359	837	59	(	(	PUNCT
ftr-359	837	60	within	within	ADP
ftr-359	837	61	the	the	DET
ftr-359	837	62	meaning	meaning	NOUN
ftr-359	837	63	of	of	ADP
ftr-359	837	64	section	section	NOUN
ftr-359	837	65	7701(o	7701(o	NUM
ftr-359	837	66	)	)	PUNCT
ftr-359	837	67	)	)	PUNCT
ftr-359	837	68	or	or	CCONJ
ftr-359	837	69	failing	fail	VERB
ftr-359	837	70	to	to	PART
ftr-359	837	71	meet	meet	VERB
ftr-359	837	72	the	the	DET
ftr-359	837	73	requirements	requirement	NOUN
ftr-359	837	74	of	of	ADP
ftr-359	837	75	any	any	DET
ftr-359	837	76	similar	similar	ADJ
ftr-359	837	77	rule	rule	NOUN
ftr-359	837	78	of	of	ADP
ftr-359	837	79	law	law	NOUN
ftr-359	837	80	.	.	PUNCT
ftr-359	837	81	”	"	PUNCT
ftr-359	838	1	(	(	PUNCT
ftr-359	838	2	2	2	X
ftr-359	838	3	)	)	PUNCT
ftr-359	838	4	increased	increase	VERB
ftr-359	838	5	penalty	penalty	NOUN
ftr-359	838	6	for	for	ADP
ftr-359	838	7	nondisclosed	nondisclose	VERB
ftr-359	838	8	transactions	transaction	NOUN
ftr-359	838	9	—	—	PUNCT
ftr-359	838	10	section	section	NOUN
ftr-359	838	11	6662	6662	NUM
ftr-359	838	12	is	be	AUX
ftr-359	838	13	amended	amend	VERB
ftr-359	838	14	by	by	ADP
ftr-359	838	15	adding	add	VERB
ftr-359	838	16	at	at	ADP
ftr-359	838	17	the	the	DET
ftr-359	838	18	end	end	NOUN
ftr-359	838	19	the	the	DET
ftr-359	838	20	following	follow	VERB
ftr-359	838	21	new	new	ADJ
ftr-359	838	22	subsection	subsection	NOUN
ftr-359	838	23	:	:	PUNCT
ftr-359	838	24	“	"	PUNCT
ftr-359	838	25	(	(	PUNCT
ftr-359	838	26	i	i	NOUN
ftr-359	838	27	)	)	PUNCT
ftr-359	838	28	increase	increase	VERB
ftr-359	838	29	in	in	ADP
ftr-359	838	30	penalty	penalty	NOUN
ftr-359	838	31	in	in	ADP
ftr-359	838	32	case	case	NOUN
ftr-359	838	33	of	of	ADP
ftr-359	838	34	nondisclosed	nondisclose	VERB
ftr-359	838	35	noneconomic	noneconomic	ADJ
ftr-359	838	36	substance	substance	NOUN
ftr-359	838	37	transactions	transaction	NOUN
ftr-359	838	38	—	—	PUNCT
ftr-359	838	39	“	"	PUNCT
ftr-359	838	40	(	(	PUNCT
ftr-359	838	41	1	1	X
ftr-359	838	42	)	)	PUNCT
ftr-359	838	43	in	in	ADP
ftr-359	838	44	general	general	ADJ
ftr-359	838	45	—	—	PUNCT
ftr-359	838	46	in	in	ADP
ftr-359	838	47	the	the	DET
ftr-359	838	48	case	case	NOUN
ftr-359	838	49	of	of	ADP
ftr-359	838	50	any	any	DET
ftr-359	838	51	portion	portion	NOUN
ftr-359	838	52	of	of	ADP
ftr-359	838	53	an	an	DET
ftr-359	838	54	underpayment	underpayment	NOUN
ftr-359	838	55	which	which	PRON
ftr-359	838	56	is	be	AUX
ftr-359	838	57	attributable	attributable	ADJ
ftr-359	838	58	to	to	ADP
ftr-359	838	59	one	one	NUM
ftr-359	838	60	or	or	CCONJ
ftr-359	838	61	more	more	ADV
ftr-359	838	62	nondisclosed	nondisclose	VERB
ftr-359	838	63	noneconomic	noneconomic	ADJ
ftr-359	838	64	substance	substance	NOUN
ftr-359	838	65	transactions	transaction	NOUN
ftr-359	838	66	,	,	PUNCT
ftr-359	838	67	subsection	subsection	NOUN
ftr-359	838	68	(	(	PUNCT
ftr-359	838	69	a	a	X
ftr-359	838	70	)	)	PUNCT
ftr-359	838	71	shall	shall	AUX
ftr-359	838	72	be	be	AUX
ftr-359	838	73	applied	apply	VERB
ftr-359	838	74	with	with	ADP
ftr-359	838	75	respect	respect	NOUN
ftr-359	838	76	to	to	ADP
ftr-359	838	77	such	such	ADJ
ftr-359	838	78	portion	portion	NOUN
ftr-359	838	79	by	by	ADP
ftr-359	838	80	substituting	substitute	VERB
ftr-359	838	81	“	"	PUNCT
ftr-359	838	82	40	40	NUM
ftr-359	838	83	%	%	NOUN
ftr-359	838	84	”	"	PUNCT
ftr-359	838	85	for	for	ADP
ftr-359	838	86	“	"	PUNCT
ftr-359	838	87	20	20	NUM
ftr-359	838	88	%	%	NOUN
ftr-359	838	89	.	.	PUNCT
ftr-359	838	90	”	"	PUNCT
ftr-359	839	1	“	"	PUNCT
ftr-359	839	2	(	(	PUNCT
ftr-359	839	3	2	2	NUM
ftr-359	839	4	)	)	PUNCT
ftr-359	839	5	nondisclosed	nondisclose	VERB
ftr-359	839	6	noneconomic	noneconomic	ADJ
ftr-359	839	7	substance	substance	NOUN
ftr-359	839	8	transactions	transaction	NOUN
ftr-359	839	9	—	—	PUNCT
ftr-359	839	10	for	for	ADP
ftr-359	839	11	purposes	purpose	NOUN
ftr-359	839	12	of	of	ADP
ftr-359	839	13	this	this	DET
ftr-359	839	14	subsection	subsection	NOUN
ftr-359	839	15	,	,	PUNCT
ftr-359	839	16	the	the	DET
ftr-359	839	17	term	term	NOUN
ftr-359	839	18	“	"	PUNCT
ftr-359	839	19	nondisclosed	nondisclose	VERB
ftr-359	839	20	noneconomic	noneconomic	ADJ
ftr-359	839	21	substance	substance	NOUN
ftr-359	839	22	transaction	transaction	NOUN
ftr-359	839	23	”	"	PUNCT
ftr-359	839	24	means	mean	VERB
ftr-359	839	25	any	any	DET
ftr-359	839	26	portion	portion	NOUN
ftr-359	839	27	of	of	ADP
ftr-359	839	28	a	a	DET
ftr-359	839	29	transaction	transaction	NOUN
ftr-359	839	30	described	describe	VERB
ftr-359	839	31	in	in	ADP
ftr-359	839	32	subsection	subsection	NOUN
ftr-359	839	33	(	(	PUNCT
ftr-359	839	34	b)(6	b)(6	X
ftr-359	839	35	)	)	PUNCT
ftr-359	839	36	with	with	ADP
ftr-359	839	37	respect	respect	NOUN
ftr-359	839	38	to	to	ADP
ftr-359	839	39	which	which	PRON
ftr-359	839	40	the	the	DET
ftr-359	839	41	relevant	relevant	ADJ
ftr-359	839	42	facts	fact	NOUN
ftr-359	839	43	affecting	affect	VERB
ftr-359	839	44	the	the	DET
ftr-359	839	45	tax	tax	NOUN
ftr-359	839	46	treatment	treatment	NOUN
ftr-359	839	47	are	be	AUX
ftr-359	839	48	not	not	PART
ftr-359	839	49	adequately	adequately	ADV
ftr-359	839	50	disclosed	disclose	VERB
ftr-359	839	51	in	in	ADP
ftr-359	839	52	the	the	DET
ftr-359	839	53	return	return	NOUN
ftr-359	839	54	nor	nor	CCONJ
ftr-359	839	55	in	in	ADP
ftr-359	839	56	a	a	DET
ftr-359	839	57	statement	statement	NOUN
ftr-359	839	58	attached	attach	VERB
ftr-359	839	59	to	to	ADP
ftr-359	839	60	the	the	DET
ftr-359	839	61	return	return	NOUN
ftr-359	839	62	.	.	PUNCT
ftr-359	840	1	“	"	PUNCT
ftr-359	840	2	(	(	PUNCT
ftr-359	840	3	3	3	X
ftr-359	840	4	)	)	PUNCT
ftr-359	840	5	special	special	ADJ
ftr-359	840	6	rule	rule	NOUN
ftr-359	840	7	for	for	ADP
ftr-359	840	8	amended	amend	VERB
ftr-359	840	9	returns	return	NOUN
ftr-359	840	10	—	—	PUNCT
ftr-359	840	11	in	in	ADP
ftr-359	840	12	no	no	DET
ftr-359	840	13	event	event	NOUN
ftr-359	840	14	shall	shall	AUX
ftr-359	840	15	any	any	DET
ftr-359	840	16	amendment	amendment	NOUN
ftr-359	840	17	or	or	CCONJ
ftr-359	840	18	supplement	supplement	VERB
ftr-359	840	19	to	to	ADP
ftr-359	840	20	a	a	DET
ftr-359	840	21	return	return	NOUN
ftr-359	840	22	of	of	ADP
ftr-359	840	23	tax	tax	NOUN
ftr-359	840	24	be	be	AUX
ftr-359	840	25	taken	take	VERB
ftr-359	840	26	into	into	ADP
ftr-359	840	27	account	account	NOUN
ftr-359	840	28	for	for	ADP
ftr-359	840	29	purposes	purpose	NOUN
ftr-359	840	30	of	of	ADP
ftr-359	840	31	this	this	DET
ftr-359	840	32	subsection	subsection	NOUN
ftr-359	840	33	if	if	SCONJ
ftr-359	840	34	the	the	DET
ftr-359	840	35	amendment	amendment	NOUN
ftr-359	840	36	or	or	CCONJ
ftr-359	840	37	supplement	supplement	NOUN
ftr-359	840	38	is	be	AUX
ftr-359	840	39	filed	file	VERB
ftr-359	840	40	after	after	ADP
ftr-359	840	41	the	the	DET
ftr-359	840	42	earlier	early	ADJ
ftr-359	840	43	of	of	ADP
ftr-359	840	44	the	the	DET
ftr-359	840	45	date	date	NOUN
ftr-359	840	46	the	the	DET
ftr-359	840	47	taxpayer	taxpayer	NOUN
ftr-359	840	48	is	be	AUX
ftr-359	840	49	first	first	ADV
ftr-359	840	50	contacted	contact	VERB
ftr-359	840	51	by	by	ADP
ftr-359	840	52	the	the	DET
ftr-359	840	53	secretary	secretary	NOUN
ftr-359	840	54	regarding	regard	VERB
ftr-359	840	55	the	the	DET
ftr-359	840	56	examination	examination	NOUN
ftr-359	840	57	of	of	ADP
ftr-359	840	58	the	the	DET
ftr-359	840	59	return	return	NOUN
ftr-359	840	60	or	or	CCONJ
ftr-359	840	61	such	such	ADJ
ftr-359	840	62	other	other	ADJ
ftr-359	840	63	date	date	NOUN
ftr-359	840	64	as	as	SCONJ
ftr-359	840	65	is	be	AUX
ftr-359	840	66	specified	specify	VERB
ftr-359	840	67	by	by	ADP
ftr-359	840	68	the	the	DET
ftr-359	840	69	secretary	secretary	NOUN
ftr-359	840	70	.	.	PUNCT
ftr-359	840	71	”	"	PUNCT
ftr-359	841	1	456	456	NUM
ftr-359	841	2	florida	florida	PROPN
ftr-359	841	3	tax	tax	NOUN
ftr-359	841	4	review	review	NOUN
ftr-359	841	5	[	[	X
ftr-359	841	6	vol	vol	NOUN
ftr-359	841	7	.	.	PUNCT
ftr-359	841	8	10:6	10:6	NUM
ftr-359	841	9	(	(	PUNCT
ftr-359	841	10	3	3	X
ftr-359	841	11	)	)	PUNCT
ftr-359	841	12	conforming	conform	VERB
ftr-359	841	13	amendment	amendment	NOUN
ftr-359	841	14	—	—	PUNCT
ftr-359	841	15	subparagraph	subparagraph	NOUN
ftr-359	841	16	(	(	PUNCT
ftr-359	841	17	b	b	NOUN
ftr-359	841	18	)	)	PUNCT
ftr-359	841	19	of	of	ADP
ftr-359	841	20	section	section	NOUN
ftr-359	841	21	6662a(e)(2	6662a(e)(2	NUM
ftr-359	841	22	)	)	PUNCT
ftr-359	841	23	is	be	AUX
ftr-359	841	24	amended	amend	VERB
ftr-359	841	25	—	—	PUNCT
ftr-359	841	26	(	(	PUNCT
ftr-359	841	27	a	a	NOUN
ftr-359	841	28	)	)	PUNCT
ftr-359	841	29	by	by	ADP
ftr-359	841	30	striking	strike	VERB
ftr-359	841	31	“	"	PUNCT
ftr-359	841	32	section	section	NOUN
ftr-359	841	33	6662(h	6662(h	NUM
ftr-359	841	34	)	)	PUNCT
ftr-359	841	35	”	"	PUNCT
ftr-359	841	36	and	and	CCONJ
ftr-359	841	37	inserting	insert	VERB
ftr-359	841	38	“	"	PUNCT
ftr-359	841	39	subsections	subsection	NOUN
ftr-359	841	40	(	(	PUNCT
ftr-359	841	41	h	h	NOUN
ftr-359	841	42	)	)	PUNCT
ftr-359	841	43	or	or	CCONJ
ftr-359	841	44	(	(	PUNCT
ftr-359	841	45	i	i	NOUN
ftr-359	841	46	)	)	PUNCT
ftr-359	841	47	of	of	ADP
ftr-359	841	48	section	section	NOUN
ftr-359	841	49	6662	6662	NUM
ftr-359	841	50	;	;	PUNCT
ftr-359	841	51	”	"	PUNCT
ftr-359	841	52	and	and	CCONJ
ftr-359	841	53	(	(	PUNCT
ftr-359	841	54	b	b	NOUN
ftr-359	841	55	)	)	PUNCT
ftr-359	841	56	by	by	ADP
ftr-359	841	57	striking	strike	VERB
ftr-359	841	58	“	"	PUNCT
ftr-359	841	59	gross	gross	ADJ
ftr-359	841	60	valuation	valuation	NOUN
ftr-359	841	61	misstatement	misstatement	NOUN
ftr-359	841	62	penalty	penalty	NOUN
ftr-359	841	63	”	"	PUNCT
ftr-359	841	64	in	in	ADP
ftr-359	841	65	the	the	DET
ftr-359	841	66	heading	heading	NOUN
ftr-359	841	67	and	and	CCONJ
ftr-359	841	68	inserting	insert	VERB
ftr-359	841	69	“	"	PUNCT
ftr-359	841	70	certain	certain	ADJ
ftr-359	841	71	increased	increase	VERB
ftr-359	841	72	underpayment	underpayment	ADJ
ftr-359	841	73	penalties	penalty	NOUN
ftr-359	841	74	.	.	PUNCT
ftr-359	841	75	”	"	PUNCT
ftr-359	842	1	(	(	PUNCT
ftr-359	842	2	c	c	X
ftr-359	842	3	)	)	PUNCT
ftr-359	842	4	reasonable	reasonable	ADJ
ftr-359	842	5	cause	cause	NOUN
ftr-359	842	6	exception	exception	NOUN
ftr-359	842	7	not	not	PART
ftr-359	842	8	applicable	applicable	ADJ
ftr-359	842	9	to	to	ADP
ftr-359	842	10	noneconomic	noneconomic	ADJ
ftr-359	842	11	substance	substance	NOUN
ftr-359	842	12	transactions	transaction	NOUN
ftr-359	842	13	—	—	PUNCT
ftr-359	842	14	(	(	PUNCT
ftr-359	842	15	1	1	X
ftr-359	842	16	)	)	PUNCT
ftr-359	842	17	reasonable	reasonable	ADJ
ftr-359	842	18	cause	cause	NOUN
ftr-359	842	19	exception	exception	NOUN
ftr-359	842	20	for	for	ADP
ftr-359	842	21	underpayments	underpayment	NOUN
ftr-359	842	22	—	—	PUNCT
ftr-359	842	23	subsection	subsection	NOUN
ftr-359	842	24	(	(	PUNCT
ftr-359	842	25	c	c	NOUN
ftr-359	842	26	)	)	PUNCT
ftr-359	842	27	of	of	ADP
ftr-359	842	28	section	section	NOUN
ftr-359	842	29	6664	6664	NUM
ftr-359	842	30	is	be	AUX
ftr-359	842	31	amended	amend	VERB
ftr-359	842	32	—	—	PUNCT
ftr-359	842	33	(	(	PUNCT
ftr-359	842	34	a	a	NOUN
ftr-359	842	35	)	)	PUNCT
ftr-359	842	36	by	by	ADP
ftr-359	842	37	redesignating	redesignate	VERB
ftr-359	842	38	paragraphs	paragraph	NOUN
ftr-359	842	39	(	(	PUNCT
ftr-359	842	40	2	2	NUM
ftr-359	842	41	)	)	PUNCT
ftr-359	842	42	and	and	CCONJ
ftr-359	842	43	(	(	PUNCT
ftr-359	842	44	3	3	X
ftr-359	842	45	)	)	PUNCT
ftr-359	842	46	as	as	ADP
ftr-359	842	47	paragraphs	paragraph	NOUN
ftr-359	842	48	(	(	PUNCT
ftr-359	842	49	3	3	NUM
ftr-359	842	50	)	)	PUNCT
ftr-359	842	51	and	and	CCONJ
ftr-359	842	52	(	(	PUNCT
ftr-359	842	53	4	4	NUM
ftr-359	842	54	)	)	PUNCT
ftr-359	842	55	,	,	PUNCT
ftr-359	842	56	respectively	respectively	ADV
ftr-359	842	57	;	;	PUNCT
ftr-359	842	58	(	(	PUNCT
ftr-359	842	59	b	b	X
ftr-359	842	60	)	)	PUNCT
ftr-359	842	61	by	by	ADP
ftr-359	842	62	striking	strike	VERB
ftr-359	842	63	“	"	PUNCT
ftr-359	842	64	paragraph	paragraph	NOUN
ftr-359	842	65	(	(	PUNCT
ftr-359	842	66	2	2	NUM
ftr-359	842	67	)	)	PUNCT
ftr-359	842	68	”	"	PUNCT
ftr-359	842	69	in	in	ADP
ftr-359	842	70	paragraph	paragraph	NOUN
ftr-359	842	71	(	(	PUNCT
ftr-359	842	72	4)(a	4)(a	NOUN
ftr-359	842	73	)	)	PUNCT
ftr-359	842	74	,	,	PUNCT
ftr-359	842	75	as	as	SCONJ
ftr-359	842	76	so	so	ADV
ftr-359	842	77	redesignated	redesignated	ADJ
ftr-359	842	78	,	,	PUNCT
ftr-359	842	79	and	and	CCONJ
ftr-359	842	80	inserting	insert	VERB
ftr-359	842	81	“	"	PUNCT
ftr-359	842	82	paragraph	paragraph	NOUN
ftr-359	842	83	(	(	PUNCT
ftr-359	842	84	3	3	NUM
ftr-359	842	85	)	)	PUNCT
ftr-359	842	86	;	;	PUNCT
ftr-359	842	87	”	"	PUNCT
ftr-359	842	88	and	and	CCONJ
ftr-359	842	89	(	(	PUNCT
ftr-359	842	90	c	c	NOUN
ftr-359	842	91	)	)	PUNCT
ftr-359	842	92	by	by	ADP
ftr-359	842	93	inserting	insert	VERB
ftr-359	842	94	after	after	ADP
ftr-359	842	95	paragraph	paragraph	NOUN
ftr-359	842	96	(	(	PUNCT
ftr-359	842	97	1	1	X
ftr-359	842	98	)	)	PUNCT
ftr-359	842	99	the	the	DET
ftr-359	842	100	following	follow	VERB
ftr-359	842	101	new	new	ADJ
ftr-359	842	102	paragraph	paragraph	NOUN
ftr-359	842	103	:	:	PUNCT
ftr-359	842	104	“	"	PUNCT
ftr-359	842	105	(	(	PUNCT
ftr-359	842	106	2	2	NUM
ftr-359	842	107	)	)	PUNCT
ftr-359	842	108	exception	exception	NOUN
ftr-359	842	109	—	—	PUNCT
ftr-359	842	110	paragraph	paragraph	NOUN
ftr-359	842	111	(	(	PUNCT
ftr-359	842	112	1	1	X
ftr-359	842	113	)	)	PUNCT
ftr-359	842	114	shall	shall	AUX
ftr-359	842	115	not	not	PART
ftr-359	842	116	apply	apply	VERB
ftr-359	842	117	to	to	ADP
ftr-359	842	118	any	any	DET
ftr-359	842	119	portion	portion	NOUN
ftr-359	842	120	of	of	ADP
ftr-359	842	121	an	an	DET
ftr-359	842	122	underpayment	underpayment	NOUN
ftr-359	842	123	which	which	PRON
ftr-359	842	124	is	be	AUX
ftr-359	842	125	attributable	attributable	ADJ
ftr-359	842	126	to	to	ADP
ftr-359	842	127	one	one	NUM
ftr-359	842	128	or	or	CCONJ
ftr-359	842	129	more	more	ADJ
ftr-359	842	130	transactions	transaction	NOUN
ftr-359	842	131	described	describe	VERB
ftr-359	842	132	in	in	ADP
ftr-359	842	133	section	section	NOUN
ftr-359	842	134	6662(b)(6	6662(b)(6	NUM
ftr-359	842	135	)	)	PUNCT
ftr-359	842	136	.	.	PUNCT
ftr-359	842	137	”	"	PUNCT
ftr-359	843	1	(	(	PUNCT
ftr-359	843	2	2	2	X
ftr-359	843	3	)	)	PUNCT
ftr-359	843	4	reasonable	reasonable	ADJ
ftr-359	843	5	cause	cause	NOUN
ftr-359	843	6	exception	exception	NOUN
ftr-359	843	7	for	for	ADP
ftr-359	843	8	reportable	reportable	ADJ
ftr-359	843	9	transaction	transaction	NOUN
ftr-359	843	10	understatements	understatement	NOUN
ftr-359	843	11	—	—	PUNCT
ftr-359	843	12	subsection	subsection	NOUN
ftr-359	843	13	(	(	PUNCT
ftr-359	843	14	d	d	NOUN
ftr-359	843	15	)	)	PUNCT
ftr-359	843	16	of	of	ADP
ftr-359	843	17	section	section	NOUN
ftr-359	843	18	6664	6664	NUM
ftr-359	843	19	is	be	AUX
ftr-359	843	20	amended	amend	VERB
ftr-359	843	21	—	—	PUNCT
ftr-359	843	22	(	(	PUNCT
ftr-359	843	23	a	a	NOUN
ftr-359	843	24	)	)	PUNCT
ftr-359	843	25	by	by	ADP
ftr-359	843	26	redesignating	redesignate	VERB
ftr-359	843	27	paragraphs	paragraph	NOUN
ftr-359	843	28	(	(	PUNCT
ftr-359	843	29	2	2	NUM
ftr-359	843	30	)	)	PUNCT
ftr-359	843	31	and	and	CCONJ
ftr-359	843	32	(	(	PUNCT
ftr-359	843	33	3	3	X
ftr-359	843	34	)	)	PUNCT
ftr-359	843	35	as	as	ADP
ftr-359	843	36	paragraphs	paragraph	NOUN
ftr-359	843	37	(	(	PUNCT
ftr-359	843	38	3	3	NUM
ftr-359	843	39	)	)	PUNCT
ftr-359	843	40	and	and	CCONJ
ftr-359	843	41	(	(	PUNCT
ftr-359	843	42	4	4	NUM
ftr-359	843	43	)	)	PUNCT
ftr-359	843	44	,	,	PUNCT
ftr-359	843	45	respectively	respectively	ADV
ftr-359	843	46	;	;	PUNCT
ftr-359	843	47	(	(	PUNCT
ftr-359	843	48	b	b	X
ftr-359	843	49	)	)	PUNCT
ftr-359	843	50	by	by	ADP
ftr-359	843	51	striking	strike	VERB
ftr-359	843	52	“	"	PUNCT
ftr-359	843	53	paragraph	paragraph	NOUN
ftr-359	843	54	(	(	PUNCT
ftr-359	843	55	2)(c	2)(c	NUM
ftr-359	843	56	)	)	PUNCT
ftr-359	843	57	”	"	PUNCT
ftr-359	843	58	in	in	ADP
ftr-359	843	59	paragraph	paragraph	NOUN
ftr-359	843	60	(	(	PUNCT
ftr-359	843	61	4	4	NUM
ftr-359	843	62	)	)	PUNCT
ftr-359	843	63	,	,	PUNCT
ftr-359	843	64	as	as	SCONJ
ftr-359	843	65	so	so	ADV
ftr-359	843	66	redesignated	redesignated	ADJ
ftr-359	843	67	,	,	PUNCT
ftr-359	843	68	and	and	CCONJ
ftr-359	843	69	inserting	insert	VERB
ftr-359	843	70	“	"	PUNCT
ftr-359	843	71	paragraph	paragraph	NOUN
ftr-359	843	72	(	(	PUNCT
ftr-359	843	73	3)(c	3)(c	NUM
ftr-359	843	74	)	)	PUNCT
ftr-359	843	75	;	;	PUNCT
ftr-359	843	76	”	"	PUNCT
ftr-359	843	77	and	and	CCONJ
ftr-359	843	78	(	(	PUNCT
ftr-359	843	79	c	c	NOUN
ftr-359	843	80	)	)	PUNCT
ftr-359	843	81	by	by	ADP
ftr-359	843	82	inserting	insert	VERB
ftr-359	843	83	after	after	ADP
ftr-359	843	84	paragraph	paragraph	NOUN
ftr-359	843	85	(	(	PUNCT
ftr-359	843	86	1	1	X
ftr-359	843	87	)	)	PUNCT
ftr-359	843	88	the	the	DET
ftr-359	843	89	following	follow	VERB
ftr-359	843	90	new	new	ADJ
ftr-359	843	91	paragraph	paragraph	NOUN
ftr-359	843	92	:	:	PUNCT
ftr-359	843	93	“	"	PUNCT
ftr-359	843	94	(	(	PUNCT
ftr-359	843	95	2	2	NUM
ftr-359	843	96	)	)	PUNCT
ftr-359	843	97	exception	exception	NOUN
ftr-359	843	98	—	—	PUNCT
ftr-359	843	99	paragraph	paragraph	NOUN
ftr-359	843	100	(	(	PUNCT
ftr-359	843	101	1	1	X
ftr-359	843	102	)	)	PUNCT
ftr-359	843	103	shall	shall	AUX
ftr-359	843	104	not	not	PART
ftr-359	843	105	apply	apply	VERB
ftr-359	843	106	to	to	ADP
ftr-359	843	107	any	any	DET
ftr-359	843	108	portion	portion	NOUN
ftr-359	843	109	of	of	ADP
ftr-359	843	110	a	a	DET
ftr-359	843	111	reportable	reportable	ADJ
ftr-359	843	112	transaction	transaction	NOUN
ftr-359	843	113	understatement	understatement	NOUN
ftr-359	843	114	which	which	PRON
ftr-359	843	115	is	be	AUX
ftr-359	843	116	attributable	attributable	ADJ
ftr-359	843	117	to	to	ADP
ftr-359	843	118	one	one	NUM
ftr-359	843	119	or	or	CCONJ
ftr-359	843	120	more	more	ADJ
ftr-359	843	121	transactions	transaction	NOUN
ftr-359	843	122	described	describe	VERB
ftr-359	843	123	in	in	ADP
ftr-359	843	124	section	section	NOUN
ftr-359	843	125	6662(b)(6	6662(b)(6	NUM
ftr-359	843	126	)	)	PUNCT
ftr-359	843	127	.	.	PUNCT
ftr-359	843	128	”	"	PUNCT
ftr-359	844	1	(	(	PUNCT
ftr-359	844	2	d	d	X
ftr-359	844	3	)	)	PUNCT
ftr-359	844	4	application	application	NOUN
ftr-359	844	5	of	of	ADP
ftr-359	844	6	penalty	penalty	NOUN
ftr-359	844	7	for	for	ADP
ftr-359	844	8	erroneous	erroneous	ADJ
ftr-359	844	9	claim	claim	NOUN
ftr-359	844	10	for	for	ADP
ftr-359	844	11	refund	refund	NOUN
ftr-359	844	12	or	or	CCONJ
ftr-359	844	13	credit	credit	NOUN
ftr-359	844	14	to	to	ADP
ftr-359	844	15	noneconomic	noneconomic	ADJ
ftr-359	844	16	substance	substance	NOUN
ftr-359	844	17	transactions	transaction	NOUN
ftr-359	844	18	—	—	PUNCT
ftr-359	844	19	section	section	NOUN
ftr-359	844	20	6676	6676	NUM
ftr-359	844	21	is	be	AUX
ftr-359	844	22	amended	amend	VERB
ftr-359	844	23	by	by	ADP
ftr-359	844	24	redesignating	redesignate	VERB
ftr-359	844	25	subsection	subsection	NOUN
ftr-359	844	26	(	(	PUNCT
ftr-359	844	27	c	c	NOUN
ftr-359	844	28	)	)	PUNCT
ftr-359	844	29	as	as	ADP
ftr-359	844	30	subsection	subsection	NOUN
ftr-359	844	31	(	(	PUNCT
ftr-359	844	32	d	d	NOUN
ftr-359	844	33	)	)	PUNCT
ftr-359	844	34	and	and	CCONJ
ftr-359	844	35	inserting	insert	VERB
ftr-359	844	36	after	after	ADP
ftr-359	844	37	subsection	subsection	NOUN
ftr-359	844	38	(	(	PUNCT
ftr-359	844	39	b	b	NOUN
ftr-359	844	40	)	)	PUNCT
ftr-359	844	41	the	the	DET
ftr-359	844	42	following	follow	VERB
ftr-359	844	43	new	new	ADJ
ftr-359	844	44	subsection	subsection	NOUN
ftr-359	844	45	:	:	PUNCT
ftr-359	844	46	“	"	PUNCT
ftr-359	844	47	(	(	PUNCT
ftr-359	844	48	c	c	X
ftr-359	844	49	)	)	PUNCT
ftr-359	844	50	noneconomic	noneconomic	ADJ
ftr-359	844	51	substance	substance	NOUN
ftr-359	844	52	transactions	transaction	NOUN
ftr-359	844	53	treated	treat	VERB
ftr-359	844	54	as	as	ADP
ftr-359	844	55	lacking	lack	VERB
ftr-359	844	56	reasonable	reasonable	ADJ
ftr-359	844	57	basis	basis	NOUN
ftr-359	844	58	—	—	PUNCT
ftr-359	844	59	for	for	ADP
ftr-359	844	60	purposes	purpose	NOUN
ftr-359	844	61	of	of	ADP
ftr-359	844	62	this	this	DET
ftr-359	844	63	section	section	NOUN
ftr-359	844	64	,	,	PUNCT
ftr-359	844	65	any	any	DET
ftr-359	844	66	excessive	excessive	ADJ
ftr-359	844	67	amount	amount	NOUN
ftr-359	844	68	which	which	PRON
ftr-359	844	69	is	be	AUX
ftr-359	844	70	attributable	attributable	ADJ
ftr-359	844	71	to	to	ADP
ftr-359	844	72	any	any	DET
ftr-359	844	73	transaction	transaction	NOUN
ftr-359	844	74	described	describe	VERB
ftr-359	844	75	in	in	ADP
ftr-359	844	76	section	section	NOUN
ftr-359	844	77	6662(b)(6	6662(b)(6	NUM
ftr-359	844	78	)	)	PUNCT
ftr-359	844	79	shall	shall	AUX
ftr-359	844	80	not	not	PART
ftr-359	844	81	be	be	AUX
ftr-359	844	82	treated	treat	VERB
ftr-359	844	83	as	as	ADP
ftr-359	844	84	having	have	VERB
ftr-359	844	85	a	a	DET
ftr-359	844	86	reasonable	reasonable	ADJ
ftr-359	844	87	basis	basis	NOUN
ftr-359	844	88	.	.	PUNCT
ftr-359	844	89	”	"	PUNCT
ftr-359	845	1	(	(	PUNCT
ftr-359	845	2	e	e	NOUN
ftr-359	845	3	)	)	PUNCT
ftr-359	845	4	effective	effective	ADJ
ftr-359	845	5	date	date	NOUN
ftr-359	845	6	—	—	PUNCT
ftr-359	845	7	(	(	PUNCT
ftr-359	845	8	1	1	X
ftr-359	845	9	)	)	PUNCT
ftr-359	845	10	in	in	ADP
ftr-359	845	11	general	general	ADJ
ftr-359	845	12	—	—	PUNCT
ftr-359	845	13	except	except	SCONJ
ftr-359	845	14	as	as	ADP
ftr-359	845	15	otherwise	otherwise	ADV
ftr-359	845	16	provided	provide	VERB
ftr-359	845	17	in	in	ADP
ftr-359	845	18	this	this	DET
ftr-359	845	19	subsection	subsection	NOUN
ftr-359	845	20	,	,	PUNCT
ftr-359	845	21	the	the	DET
ftr-359	845	22	amendments	amendment	NOUN
ftr-359	845	23	made	make	VERB
ftr-359	845	24	by	by	ADP
ftr-359	845	25	this	this	DET
ftr-359	845	26	section	section	NOUN
ftr-359	845	27	shall	shall	AUX
ftr-359	845	28	apply	apply	VERB
ftr-359	845	29	to	to	ADP
ftr-359	845	30	transactions	transaction	NOUN
ftr-359	845	31	entered	enter	VERB
ftr-359	845	32	into	into	ADP
ftr-359	845	33	after	after	ADP
ftr-359	845	34	the	the	DET
ftr-359	845	35	date	date	NOUN
ftr-359	845	36	of	of	ADP
ftr-359	845	37	the	the	DET
ftr-359	845	38	enactment	enactment	NOUN
ftr-359	845	39	of	of	ADP
ftr-359	845	40	this	this	DET
ftr-359	845	41	act	act	NOUN
ftr-359	845	42	.	.	PUNCT
ftr-359	846	1	2010	2010	NUM
ftr-359	846	2	]	]	X
ftr-359	846	3	economic	economic	ADJ
ftr-359	846	4	substance	substance	NOUN
ftr-359	846	5	doctrine	doctrine	NOUN
ftr-359	846	6	457	457	NUM
ftr-359	846	7	(	(	PUNCT
ftr-359	846	8	2	2	NUM
ftr-359	846	9	)	)	PUNCT
ftr-359	846	10	underpayments	underpayment	NOUN
ftr-359	846	11	—	—	PUNCT
ftr-359	846	12	the	the	DET
ftr-359	846	13	amendments	amendment	NOUN
ftr-359	846	14	made	make	VERB
ftr-359	846	15	by	by	ADP
ftr-359	846	16	subsections	subsection	NOUN
ftr-359	846	17	(	(	PUNCT
ftr-359	846	18	b	b	NOUN
ftr-359	846	19	)	)	PUNCT
ftr-359	846	20	and	and	CCONJ
ftr-359	846	21	(	(	PUNCT
ftr-359	846	22	c)(1	c)(1	X
ftr-359	846	23	)	)	PUNCT
ftr-359	846	24	shall	shall	AUX
ftr-359	846	25	apply	apply	VERB
ftr-359	846	26	to	to	ADP
ftr-359	846	27	underpayments	underpayment	NOUN
ftr-359	846	28	attributable	attributable	ADJ
ftr-359	846	29	to	to	ADP
ftr-359	846	30	transactions	transaction	NOUN
ftr-359	846	31	entered	enter	VERB
ftr-359	846	32	into	into	ADP
ftr-359	846	33	after	after	ADP
ftr-359	846	34	the	the	DET
ftr-359	846	35	date	date	NOUN
ftr-359	846	36	of	of	ADP
ftr-359	846	37	the	the	DET
ftr-359	846	38	enactment	enactment	NOUN
ftr-359	846	39	of	of	ADP
ftr-359	846	40	this	this	DET
ftr-359	846	41	act	act	NOUN
ftr-359	846	42	.	.	PUNCT
ftr-359	847	1	(	(	PUNCT
ftr-359	847	2	3	3	X
ftr-359	847	3	)	)	PUNCT
ftr-359	847	4	understatements	understatement	NOUN
ftr-359	847	5	—	—	PUNCT
ftr-359	847	6	the	the	DET
ftr-359	847	7	amendments	amendment	NOUN
ftr-359	847	8	made	make	VERB
ftr-359	847	9	by	by	ADP
ftr-359	847	10	subsection	subsection	NOUN
ftr-359	847	11	(	(	PUNCT
ftr-359	847	12	c)(2	c)(2	X
ftr-359	847	13	)	)	PUNCT
ftr-359	847	14	shall	shall	AUX
ftr-359	847	15	apply	apply	VERB
ftr-359	847	16	to	to	ADP
ftr-359	847	17	understatements	understatement	NOUN
ftr-359	847	18	attributable	attributable	ADJ
ftr-359	847	19	to	to	ADP
ftr-359	847	20	transactions	transaction	NOUN
ftr-359	847	21	entered	enter	VERB
ftr-359	847	22	into	into	ADP
ftr-359	847	23	after	after	ADP
ftr-359	847	24	the	the	DET
ftr-359	847	25	date	date	NOUN
ftr-359	847	26	of	of	ADP
ftr-359	847	27	the	the	DET
ftr-359	847	28	enactment	enactment	NOUN
ftr-359	847	29	of	of	ADP
ftr-359	847	30	this	this	DET
ftr-359	847	31	act	act	NOUN
ftr-359	847	32	.	.	PUNCT
ftr-359	848	1	(	(	PUNCT
ftr-359	848	2	4	4	X
ftr-359	848	3	)	)	PUNCT
ftr-359	848	4	refunds	refund	NOUN
ftr-359	848	5	and	and	CCONJ
ftr-359	848	6	credits	credit	NOUN
ftr-359	848	7	—	—	PUNCT
ftr-359	848	8	the	the	DET
ftr-359	848	9	amendment	amendment	NOUN
ftr-359	848	10	made	make	VERB
ftr-359	848	11	by	by	ADP
ftr-359	848	12	subsection	subsection	NOUN
ftr-359	848	13	(	(	PUNCT
ftr-359	848	14	d	d	X
ftr-359	848	15	)	)	PUNCT
ftr-359	848	16	shall	shall	AUX
ftr-359	848	17	apply	apply	VERB
ftr-359	848	18	to	to	ADP
ftr-359	848	19	refunds	refund	NOUN
ftr-359	848	20	and	and	CCONJ
ftr-359	848	21	credits	credit	NOUN
ftr-359	848	22	attributable	attributable	ADJ
ftr-359	848	23	to	to	ADP
ftr-359	848	24	transactions	transaction	NOUN
ftr-359	848	25	entered	enter	VERB
ftr-359	848	26	into	into	ADP
ftr-359	848	27	after	after	ADP
ftr-359	848	28	the	the	DET
ftr-359	848	29	date	date	NOUN
ftr-359	848	30	of	of	ADP
ftr-359	848	31	the	the	DET
ftr-359	848	32	enactment	enactment	NOUN
ftr-359	848	33	of	of	ADP
ftr-359	848	34	this	this	DET
ftr-359	848	35	act	act	NOUN
ftr-359	848	36	.	.	PUNCT