id	sid	tid	token	lemma	pos
ftr-362	1	1	microsoft	microsoft	PROPN
ftr-362	1	2	word	word	NOUN
ftr-362	1	3	mjm	mjm	PROPN
ftr-362	1	4	1st	1st	PROPN
ftr-362	1	5	5	5	NUM
ftr-362	1	6	pages-11	pages-11	NUM
ftr-362	1	7	-	-	PUNCT
ftr-362	1	8	17	17	NUM
ftr-362	1	9	-	-	SYM
ftr-362	1	10	10	10	NUM
ftr-362	1	11	new.doc	new.doc	NUM
ftr-362	1	12	florida	florida	PROPN
ftr-362	1	13	tax	tax	NOUN
ftr-362	1	14	review	review	NOUN
ftr-362	1	15	volume	volume	NOUN
ftr-362	1	16	10	10	NUM
ftr-362	1	17	2011	2011	NUM
ftr-362	1	18	number	number	NOUN
ftr-362	1	19	9	9	NUM
ftr-362	1	20	565	565	NUM
ftr-362	1	21	recent	recent	ADJ
ftr-362	1	22	developments	development	NOUN
ftr-362	1	23	in	in	ADP
ftr-362	1	24	federal	federal	ADJ
ftr-362	1	25	income	income	NOUN
ftr-362	1	26	taxation	taxation	NOUN
ftr-362	1	27	:	:	PUNCT
ftr-362	1	28	the	the	DET
ftr-362	1	29	year	year	NOUN
ftr-362	1	30	2010	2010	NUM
ftr-362	1	31	martin	martin	PROPN
ftr-362	1	32	j.	j.	PROPN
ftr-362	1	33	mcmahon	mcmahon	PROPN
ftr-362	1	34	,	,	PUNCT
ftr-362	1	35	jr	jr	PROPN
ftr-362	1	36	.	.	PROPN
ftr-362	1	37	*	*	PROPN
ftr-362	1	38	ira	ira	PROPN
ftr-362	1	39	b.	b.	PROPN
ftr-362	1	40	shepard	shepard	PROPN
ftr-362	1	41	*	*	PROPN
ftr-362	1	42	*	*	PUNCT
ftr-362	1	43	daniel	daniel	PROPN
ftr-362	1	44	l.	l.	PROPN
ftr-362	1	45	simmons	simmons	PROPN
ftr-362	1	46	*	*	PROPN
ftr-362	1	47	*	*	PROPN
ftr-362	1	48	*	*	PUNCT
ftr-362	1	49	i.	i.	PROPN
ftr-362	1	50	accounting	accounting	PROPN
ftr-362	1	51	......................................................................................	......................................................................................	PUNCT
ftr-362	2	1	569	569	NUM
ftr-362	2	2	a.	a.	NOUN
ftr-362	2	3	accounting	accounting	NOUN
ftr-362	2	4	methods	method	NOUN
ftr-362	2	5	...................................................................	...................................................................	PUNCT
ftr-362	2	6	569	569	NUM
ftr-362	2	7	b.	b.	NOUN
ftr-362	2	8	inventories	inventory	NOUN
ftr-362	2	9	...................................................................................	...................................................................................	PUNCT
ftr-362	2	10	571	571	NUM
ftr-362	2	11	c.	c.	NOUN
ftr-362	2	12	installment	installment	NOUN
ftr-362	2	13	method	method	NOUN
ftr-362	2	14	.....................................................................	.....................................................................	PUNCT
ftr-362	2	15	571	571	NUM
ftr-362	2	16	d.	d.	PROPN
ftr-362	2	17	year	year	NOUN
ftr-362	2	18	of	of	ADP
ftr-362	2	19	inclusion	inclusion	NOUN
ftr-362	2	20	or	or	CCONJ
ftr-362	2	21	deduction	deduction	NOUN
ftr-362	2	22	...................................................	...................................................	PUNCT
ftr-362	2	23	571	571	NUM
ftr-362	2	24	ii	ii	NOUN
ftr-362	2	25	.	.	PUNCT
ftr-362	3	1	business	business	NOUN
ftr-362	3	2	income	income	NOUN
ftr-362	3	3	and	and	CCONJ
ftr-362	3	4	deductions	deduction	NOUN
ftr-362	3	5	...............................................	...............................................	PUNCT
ftr-362	4	1	571	571	NUM
ftr-362	4	2	a.	a.	NOUN
ftr-362	4	3	income	income	NOUN
ftr-362	4	4	.........................................................................................	.........................................................................................	PUNCT
ftr-362	4	5	571	571	NUM
ftr-362	4	6	b.	b.	NOUN
ftr-362	4	7	deductible	deductible	ADJ
ftr-362	4	8	expenses	expense	NOUN
ftr-362	4	9	versus	versus	ADP
ftr-362	4	10	capitalization	capitalization	NOUN
ftr-362	4	11	.................................	.................................	PUNCT
ftr-362	4	12	577	577	NUM
ftr-362	4	13	c.	c.	PROPN
ftr-362	4	14	reasonable	reasonable	ADJ
ftr-362	4	15	compensation	compensation	NOUN
ftr-362	4	16	..........................................................	..........................................................	PUNCT
ftr-362	4	17	580	580	NUM
ftr-362	4	18	d.	d.	NOUN
ftr-362	4	19	miscellaneous	miscellaneous	ADJ
ftr-362	4	20	deductions	deduction	NOUN
ftr-362	4	21	..........................................................	..........................................................	PUNCT
ftr-362	4	22	582	582	NUM
ftr-362	4	23	e.	e.	PROPN
ftr-362	4	24	depreciation	depreciation	PROPN
ftr-362	4	25	&	&	CCONJ
ftr-362	4	26	amortization	amortization	PROPN
ftr-362	4	27	......................................................	......................................................	PUNCT
ftr-362	4	28	587	587	NUM
ftr-362	4	29	f.	f.	NOUN
ftr-362	4	30	credits	credit	NOUN
ftr-362	4	31	.........................................................................................	.........................................................................................	PUNCT
ftr-362	4	32	591	591	NUM
ftr-362	4	33	g.	g.	NOUN
ftr-362	4	34	natural	natural	ADJ
ftr-362	4	35	resources	resource	NOUN
ftr-362	4	36	deductions	deduction	NOUN
ftr-362	4	37	&	&	CCONJ
ftr-362	4	38	credits	credit	NOUN
ftr-362	4	39	....................................	....................................	PUNCT
ftr-362	4	40	597	597	NUM
ftr-362	4	41	h.	h.	NOUN
ftr-362	4	42	loss	loss	NOUN
ftr-362	4	43	transactions	transaction	NOUN
ftr-362	4	44	,	,	PUNCT
ftr-362	4	45	bad	bad	ADJ
ftr-362	4	46	debts	debt	NOUN
ftr-362	4	47	,	,	PUNCT
ftr-362	4	48	and	and	CCONJ
ftr-362	4	49	nols	nols	PROPN
ftr-362	4	50	...................................	...................................	PUNCT
ftr-362	4	51	598	598	NUM
ftr-362	4	52	i.	i.	NOUN
ftr-362	4	53	at	at	ADP
ftr-362	4	54	-	-	PUNCT
ftr-362	4	55	risk	risk	NOUN
ftr-362	4	56	and	and	CCONJ
ftr-362	4	57	passive	passive	ADJ
ftr-362	4	58	activity	activity	NOUN
ftr-362	4	59	losses	loss	NOUN
ftr-362	4	60	..........................................	..........................................	PUNCT
ftr-362	4	61	599	599	NUM
ftr-362	4	62	iii	iii	NOUN
ftr-362	4	63	.	.	PUNCT
ftr-362	4	64	investment	investment	NOUN
ftr-362	4	65	gain	gain	NOUN
ftr-362	4	66	and	and	CCONJ
ftr-362	4	67	income	income	NOUN
ftr-362	4	68	......................................................	......................................................	PUNCT
ftr-362	4	69	607	607	NUM
ftr-362	4	70	a.	a.	NOUN
ftr-362	4	71	gains	gain	NOUN
ftr-362	4	72	and	and	CCONJ
ftr-362	4	73	losses	loss	NOUN
ftr-362	4	74	.........................................................................	.........................................................................	PUNCT
ftr-362	4	75	607	607	NUM
ftr-362	4	76	b.	b.	NOUN
ftr-362	4	77	interest	interest	NOUN
ftr-362	4	78	,	,	PUNCT
ftr-362	4	79	dividends	dividend	NOUN
ftr-362	4	80	,	,	PUNCT
ftr-362	4	81	and	and	CCONJ
ftr-362	4	82	other	other	ADJ
ftr-362	4	83	current	current	ADJ
ftr-362	4	84	income	income	NOUN
ftr-362	4	85	...........................	...........................	PUNCT
ftr-362	4	86	617	617	NUM
ftr-362	4	87	c.	c.	PROPN
ftr-362	4	88	profit	profit	NOUN
ftr-362	4	89	-	-	PUNCT
ftr-362	4	90	seeking	seek	VERB
ftr-362	4	91	individual	individual	ADJ
ftr-362	4	92	deductions	deduction	NOUN
ftr-362	4	93	.........................................	.........................................	PUNCT
ftr-362	4	94	617	617	NUM
ftr-362	4	95	d.	d.	PROPN
ftr-362	4	96	section	section	PROPN
ftr-362	4	97	121	121	NUM
ftr-362	4	98	..................................................................................	..................................................................................	PUNCT
ftr-362	4	99	617	617	NUM
ftr-362	4	100	e.	e.	PROPN
ftr-362	4	101	section	section	PROPN
ftr-362	4	102	1031	1031	PROPN
ftr-362	4	103	................................................................................	................................................................................	PUNCT
ftr-362	4	104	619	619	NUM
ftr-362	4	105	f.	f.	PROPN
ftr-362	4	106	section	section	PROPN
ftr-362	4	107	1033	1033	NUM
ftr-362	4	108	................................................................................	................................................................................	PUNCT
ftr-362	4	109	622	622	NUM
ftr-362	4	110	g.	g.	NOUN
ftr-362	4	111	section	section	PROPN
ftr-362	4	112	1035	1035	NUM
ftr-362	4	113	................................................................................	................................................................................	PUNCT
ftr-362	4	114	622	622	NUM
ftr-362	4	115	h.	h.	NOUN
ftr-362	4	116	miscellaneous	miscellaneous	NOUN
ftr-362	4	117	..............................................................................	..............................................................................	PUNCT
ftr-362	4	118	622	622	NUM
ftr-362	4	119	iv	iv	NOUN
ftr-362	4	120	.	.	PUNCT
ftr-362	4	121	compensation	compensation	NOUN
ftr-362	4	122	issues	issue	NOUN
ftr-362	4	123	.....................................................................	.....................................................................	PUNCT
ftr-362	4	124	623	623	NUM
ftr-362	4	125	a.	a.	NOUN
ftr-362	4	126	fringe	fringe	NOUN
ftr-362	4	127	benefits	benefit	NOUN
ftr-362	4	128	............................................................................	............................................................................	PUNCT
ftr-362	4	129	623	623	NUM
ftr-362	4	130	b.	b.	PROPN
ftr-362	4	131	qualified	qualify	VERB
ftr-362	4	132	deferred	defer	VERB
ftr-362	4	133	compensation	compensation	NOUN
ftr-362	4	134	plans	plan	NOUN
ftr-362	4	135	.....................................	.....................................	PUNCT
ftr-362	5	1	629	629	NUM
ftr-362	5	2	*	*	PUNCT
ftr-362	5	3	stephen	stephen	PROPN
ftr-362	5	4	c.	c.	PROPN
ftr-362	5	5	o’connell	o’connell	PROPN
ftr-362	5	6	professor	professor	NOUN
ftr-362	5	7	of	of	ADP
ftr-362	5	8	law	law	NOUN
ftr-362	5	9	,	,	PUNCT
ftr-362	5	10	university	university	PROPN
ftr-362	5	11	of	of	ADP
ftr-362	5	12	florida	florida	PROPN
ftr-362	5	13	,	,	PUNCT
ftr-362	5	14	fredric	fredric	PROPN
ftr-362	5	15	g.	g.	PROPN
ftr-362	5	16	levin	levin	PROPN
ftr-362	5	17	college	college	PROPN
ftr-362	5	18	of	of	ADP
ftr-362	5	19	law	law	NOUN
ftr-362	5	20	.	.	PUNCT
ftr-362	6	1	*	*	PUNCT
ftr-362	6	2	*	*	PUNCT
ftr-362	6	3	professor	professor	NOUN
ftr-362	6	4	of	of	ADP
ftr-362	6	5	law	law	PROPN
ftr-362	6	6	university	university	PROPN
ftr-362	6	7	of	of	ADP
ftr-362	6	8	houston	houston	PROPN
ftr-362	6	9	law	law	NOUN
ftr-362	6	10	center	center	NOUN
ftr-362	6	11	.	.	PUNCT
ftr-362	7	1	*	*	PUNCT
ftr-362	7	2	*	*	PUNCT
ftr-362	7	3	*	*	PUNCT
ftr-362	7	4	profesor	profesor	NOUN
ftr-362	7	5	of	of	ADP
ftr-362	7	6	law	law	NOUN
ftr-362	7	7	,	,	PUNCT
ftr-362	7	8	university	university	PROPN
ftr-362	7	9	of	of	ADP
ftr-362	7	10	california	california	PROPN
ftr-362	7	11	at	at	ADP
ftr-362	7	12	davis	davis	PROPN
ftr-362	7	13	,	,	PUNCT
ftr-362	7	14	school	school	NOUN
ftr-362	7	15	of	of	ADP
ftr-362	7	16	law	law	NOUN
ftr-362	7	17	.	.	PUNCT
ftr-362	8	1	566	566	NUM
ftr-362	8	2	florida	florida	PROPN
ftr-362	8	3	tax	tax	NOUN
ftr-362	8	4	review	review	NOUN
ftr-362	8	5	[	[	X
ftr-362	8	6	vol	vol	NOUN
ftr-362	8	7	.	.	PUNCT
ftr-362	9	1	10:9	10:9	NUM
ftr-362	9	2	c.	c.	PROPN
ftr-362	9	3	nonqualified	nonqualifie	VERB
ftr-362	9	4	deferred	defer	VERB
ftr-362	9	5	compensation	compensation	NOUN
ftr-362	9	6	,	,	PUNCT
ftr-362	9	7	section	section	NOUN
ftr-362	9	8	83	83	NUM
ftr-362	9	9	,	,	PUNCT
ftr-362	9	10	and	and	CCONJ
ftr-362	9	11	stock	stock	NOUN
ftr-362	9	12	options	option	NOUN
ftr-362	9	13	........................................................................................	........................................................................................	PUNCT
ftr-362	10	1	630	630	NUM
ftr-362	10	2	d.	d.	PROPN
ftr-362	10	3	individual	individual	PROPN
ftr-362	10	4	retirement	retirement	PROPN
ftr-362	10	5	accounts	account	NOUN
ftr-362	10	6	..................................................	..................................................	PUNCT
ftr-362	11	1	630	630	NUM
ftr-362	11	2	v.	v.	ADP
ftr-362	11	3	personal	personal	ADJ
ftr-362	11	4	income	income	NOUN
ftr-362	11	5	and	and	CCONJ
ftr-362	11	6	deductions	deduction	NOUN
ftr-362	11	7	.............................................	.............................................	PUNCT
ftr-362	12	1	631	631	NUM
ftr-362	12	2	a.	a.	NOUN
ftr-362	12	3	rates	rate	NOUN
ftr-362	12	4	............................................................................................	............................................................................................	PUNCT
ftr-362	13	1	631	631	NUM
ftr-362	13	2	b.	b.	PROPN
ftr-362	13	3	miscellaneous	miscellaneous	ADJ
ftr-362	13	4	income	income	NOUN
ftr-362	13	5	.................................................................	.................................................................	PUNCT
ftr-362	13	6	634	634	NUM
ftr-362	13	7	c.	c.	NOUN
ftr-362	13	8	hobby	hobby	NOUN
ftr-362	13	9	losses	loss	NOUN
ftr-362	13	10	and	and	CCONJ
ftr-362	13	11	§	§	PROPN
ftr-362	13	12	280a	280a	PROPN
ftr-362	13	13	home	home	NOUN
ftr-362	13	14	office	office	NOUN
ftr-362	13	15	and	and	CCONJ
ftr-362	13	16	vacation	vacation	NOUN
ftr-362	13	17	homes	home	NOUN
ftr-362	13	18	..	..	PUNCT
ftr-362	13	19	638	638	NUM
ftr-362	13	20	d.	d.	NOUN
ftr-362	13	21	deductions	deduction	NOUN
ftr-362	13	22	and	and	CCONJ
ftr-362	13	23	credits	credit	NOUN
ftr-362	13	24	for	for	ADP
ftr-362	13	25	personal	personal	ADJ
ftr-362	13	26	expenses	expense	NOUN
ftr-362	13	27	...........................	...........................	PUNCT
ftr-362	13	28	639	639	NUM
ftr-362	13	29	e.	e.	PROPN
ftr-362	13	30	divorce	divorce	PROPN
ftr-362	13	31	tax	tax	NOUN
ftr-362	13	32	issues	issue	NOUN
ftr-362	13	33	......................................................................	......................................................................	PUNCT
ftr-362	13	34	648	648	NUM
ftr-362	13	35	f.	f.	PROPN
ftr-362	13	36	education	education	PROPN
ftr-362	13	37	....................................................................................	....................................................................................	PUNCT
ftr-362	13	38	648	648	NUM
ftr-362	13	39	g.	g.	NOUN
ftr-362	13	40	alternative	alternative	ADJ
ftr-362	13	41	minimum	minimum	ADJ
ftr-362	13	42	tax	tax	NOUN
ftr-362	13	43	...........................................................	...........................................................	PUNCT
ftr-362	13	44	649	649	NUM
ftr-362	13	45	vi	vi	NOUN
ftr-362	13	46	.	.	PUNCT
ftr-362	13	47	corporations	corporation	NOUN
ftr-362	13	48	..................................................................................	..................................................................................	PUNCT
ftr-362	13	49	650	650	NUM
ftr-362	13	50	a.	a.	NOUN
ftr-362	13	51	entity	entity	NOUN
ftr-362	13	52	and	and	CCONJ
ftr-362	13	53	formation	formation	NOUN
ftr-362	13	54	...................................................................	...................................................................	PUNCT
ftr-362	13	55	650	650	NUM
ftr-362	13	56	b.	b.	NOUN
ftr-362	13	57	distributions	distribution	NOUN
ftr-362	13	58	and	and	CCONJ
ftr-362	13	59	redemptions	redemption	NOUN
ftr-362	13	60	...................................................	...................................................	PUNCT
ftr-362	13	61	650	650	NUM
ftr-362	13	62	c.	c.	NOUN
ftr-362	13	63	liquidations	liquidation	NOUN
ftr-362	13	64	.................................................................................	.................................................................................	PUNCT
ftr-362	13	65	653	653	NUM
ftr-362	13	66	d.	d.	PROPN
ftr-362	13	67	s	s	PROPN
ftr-362	13	68	corporations	corporation	NOUN
ftr-362	13	69	.............................................................................	.............................................................................	PUNCT
ftr-362	13	70	653	653	NUM
ftr-362	13	71	e.	e.	NOUN
ftr-362	13	72	mergers	merger	NOUN
ftr-362	13	73	,	,	PUNCT
ftr-362	13	74	acquisitions	acquisition	NOUN
ftr-362	13	75	and	and	CCONJ
ftr-362	13	76	reorganizations	reorganization	NOUN
ftr-362	13	77	................................	................................	PUNCT
ftr-362	13	78	658	658	NUM
ftr-362	13	79	f.	f.	PROPN
ftr-362	13	80	corporate	corporate	ADJ
ftr-362	13	81	divisions	division	NOUN
ftr-362	13	82	....................................................................	....................................................................	PUNCT
ftr-362	13	83	661	661	NUM
ftr-362	13	84	g.	g.	NOUN
ftr-362	13	85	affiliated	affiliate	VERB
ftr-362	13	86	corporations	corporation	NOUN
ftr-362	13	87	and	and	CCONJ
ftr-362	13	88	consolidated	consolidated	ADJ
ftr-362	13	89	returns	return	NOUN
ftr-362	13	90	.....................	.....................	PUNCT
ftr-362	13	91	661	661	NUM
ftr-362	13	92	h.	h.	NOUN
ftr-362	13	93	miscellaneous	miscellaneous	ADJ
ftr-362	13	94	corporate	corporate	ADJ
ftr-362	13	95	issues	issue	NOUN
ftr-362	13	96	..................................................	..................................................	PUNCT
ftr-362	13	97	661	661	NUM
ftr-362	13	98	vii	vii	PROPN
ftr-362	13	99	.	.	PUNCT
ftr-362	13	100	partnerships	partnership	NOUN
ftr-362	13	101	...................................................................................	...................................................................................	PUNCT
ftr-362	13	102	666	666	NUM
ftr-362	13	103	a.	a.	NOUN
ftr-362	13	104	formation	formation	NOUN
ftr-362	13	105	and	and	CCONJ
ftr-362	13	106	taxable	taxable	ADJ
ftr-362	13	107	years	year	NOUN
ftr-362	13	108	.....................................................	.....................................................	PUNCT
ftr-362	13	109	666	666	NUM
ftr-362	13	110	b.	b.	PROPN
ftr-362	13	111	allocations	allocation	NOUN
ftr-362	13	112	of	of	ADP
ftr-362	13	113	distributive	distributive	ADJ
ftr-362	13	114	share	share	NOUN
ftr-362	13	115	,	,	PUNCT
ftr-362	13	116	partnership	partnership	NOUN
ftr-362	13	117	debt	debt	NOUN
ftr-362	13	118	,	,	PUNCT
ftr-362	13	119	and	and	CCONJ
ftr-362	13	120	outside	outside	ADP
ftr-362	13	121	basis	basis	NOUN
ftr-362	13	122	............................................................................................	............................................................................................	PUNCT
ftr-362	13	123	666	666	NUM
ftr-362	13	124	c.	c.	NOUN
ftr-362	13	125	distributions	distribution	NOUN
ftr-362	13	126	and	and	CCONJ
ftr-362	13	127	transactions	transaction	NOUN
ftr-362	13	128	between	between	ADP
ftr-362	13	129	the	the	DET
ftr-362	13	130	partnership	partnership	NOUN
ftr-362	13	131	and	and	CCONJ
ftr-362	13	132	partners	partner	NOUN
ftr-362	13	133	........................................................................................	........................................................................................	PUNCT
ftr-362	13	134	667	667	NUM
ftr-362	13	135	d.	d.	NOUN
ftr-362	13	136	sales	sale	NOUN
ftr-362	13	137	of	of	ADP
ftr-362	13	138	partnership	partnership	NOUN
ftr-362	13	139	interests	interest	NOUN
ftr-362	13	140	,	,	PUNCT
ftr-362	13	141	liquidations	liquidation	NOUN
ftr-362	13	142	and	and	CCONJ
ftr-362	13	143	mergers	merger	NOUN
ftr-362	13	144	...........	...........	PUNCT
ftr-362	13	145	668	668	NUM
ftr-362	13	146	e.	e.	PROPN
ftr-362	13	147	inside	inside	ADJ
ftr-362	13	148	basis	basis	NOUN
ftr-362	13	149	adjustments	adjustment	NOUN
ftr-362	13	150	............................................................	............................................................	PUNCT
ftr-362	13	151	668	668	NUM
ftr-362	13	152	f.	f.	PROPN
ftr-362	13	153	partnership	partnership	PROPN
ftr-362	13	154	audit	audit	NOUN
ftr-362	13	155	rules	rule	NOUN
ftr-362	13	156	..............................................................	..............................................................	PUNCT
ftr-362	13	157	668	668	NUM
ftr-362	13	158	g.	g.	NOUN
ftr-362	13	159	miscellaneous	miscellaneous	NOUN
ftr-362	13	160	..............................................................................	..............................................................................	PUNCT
ftr-362	13	161	676	676	NUM
ftr-362	13	162	viii.tax	viii.tax	NUM
ftr-362	13	163	shelters	shelter	NOUN
ftr-362	13	164	..................................................................................	..................................................................................	PUNCT
ftr-362	13	165	678	678	NUM
ftr-362	13	166	a.	a.	NOUN
ftr-362	13	167	tax	tax	NOUN
ftr-362	13	168	shelter	shelter	NOUN
ftr-362	13	169	cases	case	NOUN
ftr-362	13	170	and	and	CCONJ
ftr-362	13	171	rulings	ruling	NOUN
ftr-362	13	172	....................................................	....................................................	PUNCT
ftr-362	13	173	678	678	NUM
ftr-362	13	174	b.	b.	NOUN
ftr-362	13	175	identified	identify	VERB
ftr-362	13	176	“	"	PUNCT
ftr-362	13	177	tax	tax	NOUN
ftr-362	13	178	avoidance	avoidance	NOUN
ftr-362	13	179	transactions	transaction	NOUN
ftr-362	13	180	.	.	PUNCT
ftr-362	13	181	”	"	PUNCT
ftr-362	14	1	......................................	......................................	PUNCT
ftr-362	14	2	691	691	NUM
ftr-362	14	3	c.	c.	NOUN
ftr-362	14	4	disclosure	disclosure	NOUN
ftr-362	14	5	and	and	CCONJ
ftr-362	14	6	settlement	settlement	NOUN
ftr-362	14	7	...........................................................	...........................................................	PUNCT
ftr-362	15	1	698	698	NUM
ftr-362	15	2	d.	d.	PROPN
ftr-362	15	3	tax	tax	NOUN
ftr-362	15	4	shelter	shelter	NOUN
ftr-362	15	5	penalties	penalty	NOUN
ftr-362	15	6	,	,	PUNCT
ftr-362	15	7	etc	etc	X
ftr-362	15	8	.	.	X
ftr-362	15	9	..........................................................	..........................................................	PUNCT
ftr-362	16	1	698	698	NUM
ftr-362	16	2	ix	ix	ADJ
ftr-362	16	3	.	.	PUNCT
ftr-362	17	1	exempt	exempt	ADJ
ftr-362	17	2	organizations	organization	NOUN
ftr-362	17	3	and	and	CCONJ
ftr-362	17	4	charitable	charitable	ADJ
ftr-362	17	5	giving	giving	NOUN
ftr-362	17	6	....................	....................	PUNCT
ftr-362	18	1	699	699	NUM
ftr-362	18	2	a.	a.	NOUN
ftr-362	18	3	exempt	exempt	ADJ
ftr-362	18	4	organizations	organization	NOUN
ftr-362	18	5	.................................................................	.................................................................	PUNCT
ftr-362	18	6	699	699	NUM
ftr-362	18	7	b.	b.	NOUN
ftr-362	18	8	charitable	charitable	ADJ
ftr-362	18	9	giving	giving	NOUN
ftr-362	18	10	........................................................................	........................................................................	PUNCT
ftr-362	18	11	701	701	NUM
ftr-362	18	12	x.	x.	NOUN
ftr-362	18	13	tax	tax	NOUN
ftr-362	18	14	procudure	procudure	NOUN
ftr-362	18	15	...............................................................................	...............................................................................	PUNCT
ftr-362	18	16	704	704	NUM
ftr-362	18	17	a.	a.	NOUN
ftr-362	18	18	interest	interest	NOUN
ftr-362	18	19	,	,	PUNCT
ftr-362	18	20	penalties	penalty	NOUN
ftr-362	18	21	and	and	CCONJ
ftr-362	18	22	prosecutions	prosecution	NOUN
ftr-362	18	23	............................................	............................................	PUNCT
ftr-362	18	24	704	704	NUM
ftr-362	18	25	b.	b.	NOUN
ftr-362	18	26	discovery	discovery	PROPN
ftr-362	18	27	:	:	PUNCT
ftr-362	18	28	summonses	summons	NOUN
ftr-362	18	29	and	and	CCONJ
ftr-362	18	30	foia	foia	PROPN
ftr-362	18	31	..............................................	..............................................	PUNCT
ftr-362	18	32	713	713	NUM
ftr-362	18	33	c.	c.	NOUN
ftr-362	18	34	litigation	litigation	NOUN
ftr-362	18	35	costs	cost	NOUN
ftr-362	18	36	...........................................................................	...........................................................................	PUNCT
ftr-362	18	37	715	715	NUM
ftr-362	18	38	d.	d.	PROPN
ftr-362	18	39	statutory	statutory	ADJ
ftr-362	18	40	notice	notice	NOUN
ftr-362	18	41	of	of	ADP
ftr-362	18	42	deficiency	deficiency	NOUN
ftr-362	18	43	....................................................	....................................................	PUNCT
ftr-362	18	44	716	716	NUM
ftr-362	18	45	e.	e.	PROPN
ftr-362	18	46	statute	statute	PROPN
ftr-362	18	47	of	of	ADP
ftr-362	18	48	limitations	limitation	NOUN
ftr-362	18	49	..................................................................	..................................................................	PUNCT
ftr-362	18	50	718	718	NUM
ftr-362	18	51	2011	2011	NUM
ftr-362	18	52	]	]	PUNCT
ftr-362	18	53	recent	recent	ADJ
ftr-362	18	54	developments	development	NOUN
ftr-362	18	55	in	in	ADP
ftr-362	18	56	federal	federal	ADJ
ftr-362	18	57	income	income	NOUN
ftr-362	18	58	taxation	taxation	NOUN
ftr-362	18	59	567	567	NUM
ftr-362	18	60	f.	f.	PROPN
ftr-362	18	61	liens	lien	NOUN
ftr-362	18	62	and	and	CCONJ
ftr-362	18	63	collections	collection	NOUN
ftr-362	18	64	..................................................................	..................................................................	PUNCT
ftr-362	19	1	727	727	NUM
ftr-362	19	2	g.	g.	PROPN
ftr-362	19	3	innocent	innocent	ADJ
ftr-362	19	4	spouse	spouse	NOUN
ftr-362	19	5	..........................................................................	..........................................................................	PUNCT
ftr-362	19	6	730	730	NUM
ftr-362	19	7	h.	h.	NOUN
ftr-362	19	8	miscellaneous	miscellaneous	NOUN
ftr-362	19	9	..............................................................................	..............................................................................	PUNCT
ftr-362	19	10	738	738	NUM
ftr-362	19	11	xi	xi	NOUN
ftr-362	19	12	.	.	PUNCT
ftr-362	19	13	withholding	withholding	NOUN
ftr-362	19	14	and	and	CCONJ
ftr-362	19	15	excise	excise	NOUN
ftr-362	19	16	taxes	taxis	NOUN
ftr-362	19	17	..................................................	..................................................	PUNCT
ftr-362	19	18	747	747	NUM
ftr-362	19	19	a.	a.	NOUN
ftr-362	19	20	employment	employment	NOUN
ftr-362	19	21	taxes	taxis	NOUN
ftr-362	19	22	......................................................................	......................................................................	PUNCT
ftr-362	19	23	747	747	NUM
ftr-362	19	24	b.	b.	PROPN
ftr-362	19	25	self	self	NOUN
ftr-362	19	26	-	-	PUNCT
ftr-362	19	27	employment	employment	NOUN
ftr-362	19	28	taxes	taxis	NOUN
ftr-362	19	29	..............................................................	..............................................................	PUNCT
ftr-362	19	30	758	758	NUM
ftr-362	19	31	c.	c.	NOUN
ftr-362	19	32	excise	excise	NOUN
ftr-362	19	33	taxes	taxis	NOUN
ftr-362	19	34	................................................................................	................................................................................	PUNCT
ftr-362	19	35	758	758	NUM
ftr-362	19	36	xii	xii	NOUN
ftr-362	19	37	.	.	PUNCT
ftr-362	20	1	tax	tax	NOUN
ftr-362	20	2	legislation	legislation	NOUN
ftr-362	20	3	.............................................................................	.............................................................................	PUNCT
ftr-362	21	1	760	760	NUM
ftr-362	21	2	a.	a.	NOUN
ftr-362	21	3	enacted	enact	VERB
ftr-362	21	4	........................................................................................	........................................................................................	PUNCT
ftr-362	22	1	760	760	NUM
ftr-362	22	2	568	568	NUM
ftr-362	22	3	florida	florida	PROPN
ftr-362	22	4	tax	tax	NOUN
ftr-362	22	5	review	review	NOUN
ftr-362	22	6	[	[	X
ftr-362	22	7	vol	vol	NOUN
ftr-362	22	8	.	.	PUNCT
ftr-362	23	1	10:9	10:9	NUM
ftr-362	23	2	recent	recent	ADJ
ftr-362	23	3	developments	development	NOUN
ftr-362	23	4	in	in	ADP
ftr-362	23	5	federal	federal	ADJ
ftr-362	23	6	income	income	NOUN
ftr-362	23	7	taxation	taxation	NOUN
ftr-362	23	8	:	:	PUNCT
ftr-362	23	9	the	the	DET
ftr-362	23	10	year	year	NOUN
ftr-362	23	11	2010	2010	NUM
ftr-362	23	12	by	by	ADP
ftr-362	23	13	martin	martin	PROPN
ftr-362	23	14	j.	j.	PROPN
ftr-362	23	15	mcmahon	mcmahon	PROPN
ftr-362	23	16	,	,	PUNCT
ftr-362	23	17	jr	jr	PROPN
ftr-362	23	18	.	.	PROPN
ftr-362	23	19	ira	ira	PROPN
ftr-362	23	20	b.	b.	PROPN
ftr-362	23	21	shepard	shepard	PROPN
ftr-362	23	22	daniel	daniel	PROPN
ftr-362	23	23	l.	l.	PROPN
ftr-362	23	24	simmons	simmons	PROPN
ftr-362	23	25	this	this	DET
ftr-362	23	26	recent	recent	ADJ
ftr-362	23	27	developments	development	NOUN
ftr-362	23	28	outline	outline	NOUN
ftr-362	23	29	discusses	discuss	VERB
ftr-362	23	30	,	,	PUNCT
ftr-362	23	31	and	and	CCONJ
ftr-362	23	32	provides	provide	VERB
ftr-362	23	33	context	context	NOUN
ftr-362	23	34	to	to	PART
ftr-362	23	35	understand	understand	VERB
ftr-362	23	36	the	the	DET
ftr-362	23	37	significance	significance	NOUN
ftr-362	23	38	of	of	ADP
ftr-362	23	39	,	,	PUNCT
ftr-362	23	40	the	the	DET
ftr-362	23	41	most	most	ADV
ftr-362	23	42	important	important	ADJ
ftr-362	23	43	judicial	judicial	ADJ
ftr-362	23	44	decisions	decision	NOUN
ftr-362	23	45	and	and	CCONJ
ftr-362	23	46	administrative	administrative	ADJ
ftr-362	23	47	rulings	ruling	NOUN
ftr-362	23	48	and	and	CCONJ
ftr-362	23	49	regulations	regulation	NOUN
ftr-362	23	50	promulgated	promulgate	VERB
ftr-362	23	51	by	by	ADP
ftr-362	23	52	the	the	DET
ftr-362	23	53	internal	internal	ADJ
ftr-362	23	54	revenue	revenue	NOUN
ftr-362	23	55	service	service	NOUN
ftr-362	23	56	and	and	CCONJ
ftr-362	23	57	treasury	treasury	PROPN
ftr-362	23	58	department	department	PROPN
ftr-362	23	59	during	during	ADP
ftr-362	23	60	the	the	DET
ftr-362	23	61	year	year	NOUN
ftr-362	23	62	2010	2010	NUM
ftr-362	23	63	—	—	PUNCT
ftr-362	23	64	and	and	CCONJ
ftr-362	23	65	sometimes	sometimes	ADV
ftr-362	23	66	a	a	DET
ftr-362	23	67	little	little	ADJ
ftr-362	23	68	farther	far	ADV
ftr-362	23	69	back	back	ADV
ftr-362	23	70	in	in	ADP
ftr-362	23	71	time	time	NOUN
ftr-362	23	72	if	if	SCONJ
ftr-362	23	73	we	we	PRON
ftr-362	23	74	find	find	VERB
ftr-362	23	75	the	the	DET
ftr-362	23	76	item	item	NOUN
ftr-362	23	77	particularly	particularly	ADV
ftr-362	23	78	humorous	humorous	ADJ
ftr-362	23	79	or	or	CCONJ
ftr-362	23	80	outrageous	outrageous	ADJ
ftr-362	23	81	.	.	PUNCT
ftr-362	24	1	most	most	ADJ
ftr-362	24	2	treasury	treasury	PROPN
ftr-362	24	3	regulations	regulation	NOUN
ftr-362	24	4	,	,	PUNCT
ftr-362	24	5	however	however	ADV
ftr-362	24	6	,	,	PUNCT
ftr-362	24	7	are	be	AUX
ftr-362	24	8	so	so	ADV
ftr-362	24	9	complex	complex	ADJ
ftr-362	24	10	that	that	SCONJ
ftr-362	24	11	they	they	PRON
ftr-362	24	12	can	can	AUX
ftr-362	24	13	not	not	PART
ftr-362	24	14	be	be	AUX
ftr-362	24	15	discussed	discuss	VERB
ftr-362	24	16	in	in	ADP
ftr-362	24	17	detail	detail	NOUN
ftr-362	24	18	and	and	CCONJ
ftr-362	24	19	,	,	PUNCT
ftr-362	24	20	anyway	anyway	ADV
ftr-362	24	21	,	,	PUNCT
ftr-362	24	22	only	only	ADV
ftr-362	24	23	a	a	DET
ftr-362	24	24	devout	devout	ADJ
ftr-362	24	25	masochist	masochist	NOUN
ftr-362	24	26	would	would	AUX
ftr-362	24	27	read	read	VERB
ftr-362	24	28	them	they	PRON
ftr-362	24	29	all	all	DET
ftr-362	24	30	the	the	DET
ftr-362	24	31	way	way	NOUN
ftr-362	24	32	through	through	ADV
ftr-362	24	33	;	;	PUNCT
ftr-362	24	34	just	just	ADV
ftr-362	24	35	the	the	DET
ftr-362	24	36	basic	basic	ADJ
ftr-362	24	37	topic	topic	NOUN
ftr-362	24	38	and	and	CCONJ
ftr-362	24	39	fundamental	fundamental	ADJ
ftr-362	24	40	principles	principle	NOUN
ftr-362	24	41	are	be	AUX
ftr-362	24	42	highlighted	highlight	VERB
ftr-362	24	43	–	–	PUNCT
ftr-362	24	44	unless	unless	SCONJ
ftr-362	24	45	one	one	NUM
ftr-362	24	46	of	of	ADP
ftr-362	24	47	us	we	PRON
ftr-362	24	48	decides	decide	VERB
ftr-362	24	49	to	to	PART
ftr-362	24	50	go	go	VERB
ftr-362	24	51	nuts	nut	NOUN
ftr-362	24	52	and	and	CCONJ
ftr-362	24	53	spend	spend	VERB
ftr-362	24	54	several	several	ADJ
ftr-362	24	55	pages	page	NOUN
ftr-362	24	56	writing	write	VERB
ftr-362	24	57	it	it	PRON
ftr-362	24	58	up	up	ADP
ftr-362	24	59	.	.	PUNCT
ftr-362	25	1	this	this	PRON
ftr-362	25	2	is	be	AUX
ftr-362	25	3	the	the	DET
ftr-362	25	4	reason	reason	NOUN
ftr-362	25	5	that	that	SCONJ
ftr-362	25	6	the	the	DET
ftr-362	25	7	outline	outline	NOUN
ftr-362	25	8	is	be	AUX
ftr-362	25	9	getting	get	VERB
ftr-362	25	10	to	to	PART
ftr-362	25	11	be	be	AUX
ftr-362	25	12	as	as	ADV
ftr-362	25	13	long	long	ADV
ftr-362	25	14	as	as	SCONJ
ftr-362	25	15	it	it	PRON
ftr-362	25	16	is	be	AUX
ftr-362	25	17	.	.	PUNCT
ftr-362	26	1	amendments	amendment	NOUN
ftr-362	26	2	to	to	ADP
ftr-362	26	3	the	the	DET
ftr-362	26	4	internal	internal	PROPN
ftr-362	26	5	revenue	revenue	NOUN
ftr-362	26	6	code	code	NOUN
ftr-362	26	7	generally	generally	ADV
ftr-362	26	8	are	be	AUX
ftr-362	26	9	not	not	PART
ftr-362	26	10	discussed	discuss	VERB
ftr-362	26	11	except	except	SCONJ
ftr-362	26	12	to	to	ADP
ftr-362	26	13	the	the	DET
ftr-362	26	14	extent	extent	NOUN
ftr-362	26	15	that	that	SCONJ
ftr-362	26	16	(	(	PUNCT
ftr-362	26	17	1	1	X
ftr-362	26	18	)	)	PUNCT
ftr-362	26	19	they	they	PRON
ftr-362	26	20	are	be	AUX
ftr-362	26	21	of	of	ADP
ftr-362	26	22	major	major	ADJ
ftr-362	26	23	significance	significance	NOUN
ftr-362	26	24	,	,	PUNCT
ftr-362	26	25	(	(	PUNCT
ftr-362	26	26	2	2	X
ftr-362	26	27	)	)	PUNCT
ftr-362	26	28	they	they	PRON
ftr-362	26	29	have	have	AUX
ftr-362	26	30	led	lead	VERB
ftr-362	26	31	to	to	ADP
ftr-362	26	32	administrative	administrative	ADJ
ftr-362	26	33	rulings	ruling	NOUN
ftr-362	26	34	and	and	CCONJ
ftr-362	26	35	regulations	regulation	NOUN
ftr-362	26	36	,	,	PUNCT
ftr-362	26	37	(	(	PUNCT
ftr-362	26	38	3	3	X
ftr-362	26	39	)	)	PUNCT
ftr-362	26	40	they	they	PRON
ftr-362	26	41	have	have	AUX
ftr-362	26	42	affected	affect	VERB
ftr-362	26	43	previously	previously	ADV
ftr-362	26	44	issued	issue	VERB
ftr-362	26	45	rulings	ruling	NOUN
ftr-362	26	46	and	and	CCONJ
ftr-362	26	47	regulations	regulation	NOUN
ftr-362	26	48	otherwise	otherwise	ADV
ftr-362	26	49	covered	cover	VERB
ftr-362	26	50	by	by	ADP
ftr-362	26	51	the	the	DET
ftr-362	26	52	outline	outline	NOUN
ftr-362	26	53	,	,	PUNCT
ftr-362	26	54	or	or	CCONJ
ftr-362	26	55	(	(	PUNCT
ftr-362	26	56	4	4	X
ftr-362	26	57	)	)	PUNCT
ftr-362	26	58	they	they	PRON
ftr-362	26	59	provide	provide	VERB
ftr-362	26	60	dan	dan	PROPN
ftr-362	26	61	and	and	CCONJ
ftr-362	26	62	marty	marty	PROPN
ftr-362	26	63	the	the	DET
ftr-362	26	64	opportunity	opportunity	NOUN
ftr-362	26	65	to	to	PART
ftr-362	26	66	mock	mock	VERB
ftr-362	26	67	our	our	PRON
ftr-362	26	68	elected	elect	VERB
ftr-362	26	69	representatives	representative	NOUN
ftr-362	26	70	;	;	PUNCT
ftr-362	26	71	again	again	ADV
ftr-362	26	72	,	,	PUNCT
ftr-362	26	73	sometimes	sometimes	ADV
ftr-362	26	74	at	at	ADV
ftr-362	26	75	least	least	ADJ
ftr-362	26	76	one	one	NUM
ftr-362	26	77	of	of	ADP
ftr-362	26	78	us	we	PRON
ftr-362	26	79	goes	go	VERB
ftr-362	26	80	nuts	nuts	ADJ
ftr-362	26	81	and	and	CCONJ
ftr-362	26	82	writes	write	VERB
ftr-362	26	83	up	up	ADP
ftr-362	26	84	the	the	DET
ftr-362	26	85	most	most	ADV
ftr-362	26	86	trivial	trivial	ADJ
ftr-362	26	87	of	of	ADP
ftr-362	26	88	legislative	legislative	ADJ
ftr-362	26	89	changes	change	NOUN
ftr-362	26	90	.	.	PUNCT
ftr-362	27	1	the	the	DET
ftr-362	27	2	outline	outline	NOUN
ftr-362	27	3	focuses	focus	VERB
ftr-362	27	4	primarily	primarily	ADV
ftr-362	27	5	on	on	ADP
ftr-362	27	6	topics	topic	NOUN
ftr-362	27	7	of	of	ADP
ftr-362	27	8	broad	broad	ADJ
ftr-362	27	9	general	general	ADJ
ftr-362	27	10	interest	interest	NOUN
ftr-362	27	11	(	(	PUNCT
ftr-362	27	12	to	to	ADP
ftr-362	27	13	the	the	DET
ftr-362	27	14	three	three	NUM
ftr-362	27	15	of	of	ADP
ftr-362	27	16	us	we	PRON
ftr-362	27	17	,	,	PUNCT
ftr-362	27	18	at	at	ADP
ftr-362	27	19	least	least	ADJ
ftr-362	27	20	)	)	PUNCT
ftr-362	27	21	–	–	PUNCT
ftr-362	27	22	income	income	NOUN
ftr-362	27	23	tax	tax	NOUN
ftr-362	27	24	accounting	accounting	NOUN
ftr-362	27	25	rules	rule	NOUN
ftr-362	27	26	,	,	PUNCT
ftr-362	27	27	determination	determination	NOUN
ftr-362	27	28	of	of	ADP
ftr-362	27	29	gross	gross	ADJ
ftr-362	27	30	income	income	NOUN
ftr-362	27	31	,	,	PUNCT
ftr-362	27	32	allowable	allowable	ADJ
ftr-362	27	33	deductions	deduction	NOUN
ftr-362	27	34	,	,	PUNCT
ftr-362	27	35	treatment	treatment	NOUN
ftr-362	27	36	of	of	ADP
ftr-362	27	37	capital	capital	NOUN
ftr-362	27	38	gains	gain	NOUN
ftr-362	27	39	and	and	CCONJ
ftr-362	27	40	losses	loss	NOUN
ftr-362	27	41	,	,	PUNCT
ftr-362	27	42	corporate	corporate	ADJ
ftr-362	27	43	and	and	CCONJ
ftr-362	27	44	partnership	partnership	NOUN
ftr-362	27	45	taxation	taxation	NOUN
ftr-362	27	46	,	,	PUNCT
ftr-362	27	47	exempt	exempt	ADJ
ftr-362	27	48	organizations	organization	NOUN
ftr-362	27	49	,	,	PUNCT
ftr-362	27	50	and	and	CCONJ
ftr-362	27	51	procedure	procedure	NOUN
ftr-362	27	52	and	and	CCONJ
ftr-362	27	53	penalties	penalty	NOUN
ftr-362	27	54	.	.	PUNCT
ftr-362	28	1	it	it	PRON
ftr-362	28	2	deals	deal	VERB
ftr-362	28	3	summarily	summarily	ADV
ftr-362	28	4	with	with	ADP
ftr-362	28	5	qualified	qualified	ADJ
ftr-362	28	6	pension	pension	NOUN
ftr-362	28	7	and	and	CCONJ
ftr-362	28	8	profit	profit	NOUN
ftr-362	28	9	sharing	sharing	NOUN
ftr-362	28	10	plans	plan	NOUN
ftr-362	28	11	,	,	PUNCT
ftr-362	28	12	and	and	CCONJ
ftr-362	28	13	generally	generally	ADV
ftr-362	28	14	does	do	AUX
ftr-362	28	15	not	not	PART
ftr-362	28	16	deal	deal	VERB
ftr-362	28	17	with	with	ADP
ftr-362	28	18	international	international	ADJ
ftr-362	28	19	taxation	taxation	NOUN
ftr-362	28	20	or	or	CCONJ
ftr-362	28	21	specialized	specialized	ADJ
ftr-362	28	22	industries	industry	NOUN
ftr-362	28	23	,	,	PUNCT
ftr-362	28	24	such	such	ADJ
ftr-362	28	25	as	as	ADP
ftr-362	28	26	banking	banking	NOUN
ftr-362	28	27	,	,	PUNCT
ftr-362	28	28	insurance	insurance	NOUN
ftr-362	28	29	,	,	PUNCT
ftr-362	28	30	and	and	CCONJ
ftr-362	28	31	financial	financial	ADJ
ftr-362	28	32	services	service	NOUN
ftr-362	28	33	.	.	PUNCT
ftr-362	29	1	please	please	INTJ
ftr-362	29	2	read	read	VERB
ftr-362	29	3	this	this	DET
ftr-362	29	4	outline	outline	NOUN
ftr-362	29	5	at	at	ADP
ftr-362	29	6	your	your	PRON
ftr-362	29	7	own	own	ADJ
ftr-362	29	8	risk	risk	NOUN
ftr-362	29	9	;	;	PUNCT
ftr-362	29	10	we	we	PRON
ftr-362	29	11	take	take	VERB
ftr-362	29	12	no	no	DET
ftr-362	29	13	responsibility	responsibility	NOUN
ftr-362	29	14	for	for	ADP
ftr-362	29	15	any	any	DET
ftr-362	29	16	misinformation	misinformation	NOUN
ftr-362	29	17	in	in	ADP
ftr-362	29	18	it	it	PRON
ftr-362	29	19	,	,	PUNCT
ftr-362	29	20	whether	whether	SCONJ
ftr-362	29	21	occasioned	occasion	VERB
ftr-362	29	22	by	by	ADP
ftr-362	29	23	our	our	PRON
ftr-362	29	24	advancing	advance	VERB
ftr-362	29	25	ages	age	NOUN
ftr-362	29	26	or	or	CCONJ
ftr-362	29	27	our	our	PRON
ftr-362	29	28	increasing	increase	VERB
ftr-362	29	29	indifference	indifference	NOUN
ftr-362	29	30	as	as	ADP
ftr-362	29	31	to	to	ADP
ftr-362	29	32	whether	whether	SCONJ
ftr-362	29	33	we	we	PRON
ftr-362	29	34	get	get	VERB
ftr-362	29	35	any	any	DET
ftr-362	29	36	particular	particular	ADJ
ftr-362	29	37	item	item	NOUN
ftr-362	29	38	right	right	ADJ
ftr-362	29	39	.	.	PUNCT
ftr-362	30	1	any	any	DET
ftr-362	30	2	mistakes	mistake	NOUN
ftr-362	30	3	in	in	ADP
ftr-362	30	4	this	this	DET
ftr-362	30	5	outline	outline	NOUN
ftr-362	30	6	are	be	AUX
ftr-362	30	7	marty	marty	PROPN
ftr-362	30	8	’s	’s	PART
ftr-362	30	9	responsibility	responsibility	NOUN
ftr-362	30	10	;	;	PUNCT
ftr-362	30	11	any	any	DET
ftr-362	30	12	political	political	ADJ
ftr-362	30	13	bias	bias	NOUN
ftr-362	30	14	or	or	CCONJ
ftr-362	30	15	offensive	offensive	ADJ
ftr-362	30	16	language	language	NOUN
ftr-362	30	17	is	be	AUX
ftr-362	30	18	ira	ira	PROPN
ftr-362	30	19	’s	’s	PART
ftr-362	30	20	;	;	PUNCT
ftr-362	30	21	and	and	CCONJ
ftr-362	30	22	any	any	DET
ftr-362	30	23	useful	useful	ADJ
ftr-362	30	24	information	information	NOUN
ftr-362	30	25	is	be	AUX
ftr-362	30	26	dan	dan	PROPN
ftr-362	30	27	’s	’s	PART
ftr-362	30	28	.	.	PUNCT
ftr-362	31	1	2011	2011	NUM
ftr-362	31	2	]	]	PUNCT
ftr-362	31	3	recent	recent	ADJ
ftr-362	31	4	developments	development	NOUN
ftr-362	31	5	in	in	ADP
ftr-362	31	6	federal	federal	ADJ
ftr-362	31	7	income	income	NOUN
ftr-362	31	8	taxation	taxation	NOUN
ftr-362	31	9	569	569	NUM
ftr-362	31	10	i.	i.	PROPN
ftr-362	31	11	accounting	accounting	PROPN
ftr-362	31	12	a.	a.	PROPN
ftr-362	31	13	accounting	accounting	NOUN
ftr-362	31	14	methods	method	NOUN
ftr-362	31	15	1	1	NUM
ftr-362	31	16	.	.	PUNCT
ftr-362	31	17	is	be	AUX
ftr-362	31	18	the	the	DET
ftr-362	31	19	public	public	ADJ
ftr-362	31	20	company	company	NOUN
ftr-362	31	21	accounting	account	VERB
ftr-362	31	22	oversight	oversight	NOUN
ftr-362	31	23	board	board	NOUN
ftr-362	31	24	in	in	ADP
ftr-362	31	25	the	the	DET
ftr-362	31	26	intensive	intensive	ADJ
ftr-362	31	27	care	care	NOUN
ftr-362	31	28	unit	unit	NOUN
ftr-362	31	29	?	?	PUNCT
ftr-362	32	1	free	free	ADJ
ftr-362	32	2	enterprise	enterprise	NOUN
ftr-362	32	3	fund	fund	NOUN
ftr-362	32	4	v.	v.	ADP
ftr-362	32	5	pcaob	pcaob	PROPN
ftr-362	32	6	,	,	PUNCT
ftr-362	32	7	537	537	NUM
ftr-362	32	8	f.3d	f.3d	NUM
ftr-362	32	9	667	667	NUM
ftr-362	32	10	(	(	PUNCT
ftr-362	32	11	d.c	d.c	PROPN
ftr-362	32	12	.	.	PROPN
ftr-362	32	13	cir	cir	PROPN
ftr-362	32	14	.	.	PUNCT
ftr-362	33	1	8/22/08	8/22/08	NUM
ftr-362	33	2	)	)	PUNCT
ftr-362	33	3	(	(	PUNCT
ftr-362	33	4	2	2	NUM
ftr-362	33	5	-	-	SYM
ftr-362	33	6	1	1	NUM
ftr-362	33	7	)	)	PUNCT
ftr-362	33	8	,	,	PUNCT
ftr-362	33	9	cert	cert	NOUN
ftr-362	33	10	.	.	PUNCT
ftr-362	34	1	granted	grant	VERB
ftr-362	34	2	,	,	PUNCT
ftr-362	34	3	129	129	NUM
ftr-362	34	4	s.	s.	PROPN
ftr-362	34	5	ct	ct	PROPN
ftr-362	34	6	.	.	PROPN
ftr-362	34	7	2378	2378	NUM
ftr-362	34	8	(	(	PUNCT
ftr-362	34	9	5/18/09	5/18/09	NUM
ftr-362	34	10	)	)	PUNCT
ftr-362	34	11	.	.	PUNCT
ftr-362	35	1	judge	judge	PROPN
ftr-362	35	2	rogers	rogers	PROPN
ftr-362	35	3	held	hold	VERB
ftr-362	35	4	that	that	SCONJ
ftr-362	35	5	the	the	DET
ftr-362	35	6	article	article	NOUN
ftr-362	35	7	ii	ii	PROPN
ftr-362	35	8	appointments	appointments	PROPN
ftr-362	35	9	clause	clause	NOUN
ftr-362	35	10	was	be	AUX
ftr-362	35	11	not	not	PART
ftr-362	35	12	violated	violate	VERB
ftr-362	35	13	by	by	ADP
ftr-362	35	14	having	have	VERB
ftr-362	35	15	members	member	NOUN
ftr-362	35	16	of	of	ADP
ftr-362	35	17	the	the	DET
ftr-362	35	18	pcaob	pcaob	NOUN
ftr-362	35	19	appointed	appoint	VERB
ftr-362	35	20	by	by	ADP
ftr-362	35	21	the	the	DET
ftr-362	35	22	sec	sec	PROPN
ftr-362	35	23	commissioners	commissioner	NOUN
ftr-362	35	24	,	,	PUNCT
ftr-362	35	25	nor	nor	CCONJ
ftr-362	35	26	was	be	AUX
ftr-362	35	27	the	the	DET
ftr-362	35	28	separation	separation	NOUN
ftr-362	35	29	of	of	ADP
ftr-362	35	30	powers	power	NOUN
ftr-362	35	31	doctrine	doctrine	NOUN
ftr-362	35	32	violated	violate	VERB
ftr-362	35	33	by	by	ADP
ftr-362	35	34	the	the	DET
ftr-362	35	35	for	for	ADP
ftr-362	35	36	-	-	PUNCT
ftr-362	35	37	cause	cause	NOUN
ftr-362	35	38	limitation	limitation	NOUN
ftr-362	35	39	on	on	ADP
ftr-362	35	40	removal	removal	NOUN
ftr-362	35	41	of	of	ADP
ftr-362	35	42	pcaob	pcaob	NOUN
ftr-362	35	43	members	member	NOUN
ftr-362	35	44	.	.	PUNCT
ftr-362	36	1	•	•	NUM
ftr-362	36	2	judge	judge	PROPN
ftr-362	36	3	kavanaugh	kavanaugh	PROPN
ftr-362	36	4	dissented	dissent	VERB
ftr-362	36	5	strongly	strongly	ADV
ftr-362	36	6	,	,	PUNCT
ftr-362	36	7	stating	state	VERB
ftr-362	36	8	:	:	PUNCT
ftr-362	36	9	the	the	DET
ftr-362	36	10	two	two	NUM
ftr-362	36	11	constitutional	constitutional	ADJ
ftr-362	36	12	flaws	flaw	NOUN
ftr-362	36	13	in	in	ADP
ftr-362	36	14	the	the	DET
ftr-362	36	15	pcaob	pcaob	NOUN
ftr-362	36	16	statute	statute	NOUN
ftr-362	36	17	are	be	AUX
ftr-362	36	18	not	not	PART
ftr-362	36	19	matters	matter	NOUN
ftr-362	36	20	of	of	ADP
ftr-362	36	21	mere	mere	ADJ
ftr-362	36	22	etiquette	etiquette	NOUN
ftr-362	36	23	or	or	CCONJ
ftr-362	36	24	protocol	protocol	NOUN
ftr-362	36	25	.	.	PUNCT
ftr-362	37	1	by	by	ADP
ftr-362	37	2	restricting	restrict	VERB
ftr-362	37	3	the	the	DET
ftr-362	37	4	president	president	NOUN
ftr-362	37	5	’s	’s	PART
ftr-362	37	6	authority	authority	NOUN
ftr-362	37	7	over	over	ADP
ftr-362	37	8	the	the	DET
ftr-362	37	9	board	board	NOUN
ftr-362	37	10	,	,	PUNCT
ftr-362	37	11	the	the	DET
ftr-362	37	12	act	act	NOUN
ftr-362	37	13	renders	render	VERB
ftr-362	37	14	this	this	DET
ftr-362	37	15	executive	executive	ADJ
ftr-362	37	16	branch	branch	NOUN
ftr-362	37	17	agency	agency	NOUN
ftr-362	37	18	unaccountable	unaccountable	ADJ
ftr-362	37	19	and	and	CCONJ
ftr-362	37	20	divorced	divorce	VERB
ftr-362	37	21	from	from	ADP
ftr-362	37	22	presidential	presidential	ADJ
ftr-362	37	23	control	control	NOUN
ftr-362	37	24	to	to	ADP
ftr-362	37	25	a	a	DET
ftr-362	37	26	degree	degree	NOUN
ftr-362	37	27	not	not	PART
ftr-362	37	28	previously	previously	ADV
ftr-362	37	29	countenanced	countenance	VERB
ftr-362	37	30	in	in	ADP
ftr-362	37	31	our	our	PRON
ftr-362	37	32	constitutional	constitutional	ADJ
ftr-362	37	33	structure	structure	NOUN
ftr-362	37	34	.	.	PUNCT
ftr-362	38	1	this	this	PRON
ftr-362	38	2	was	be	AUX
ftr-362	38	3	not	not	PART
ftr-362	38	4	inadvertent	inadvertent	ADJ
ftr-362	38	5	;	;	PUNCT
ftr-362	38	6	members	member	NOUN
ftr-362	38	7	of	of	ADP
ftr-362	38	8	congress	congress	PROPN
ftr-362	38	9	designed	design	VERB
ftr-362	38	10	the	the	DET
ftr-362	38	11	pcaob	pcaob	NOUN
ftr-362	38	12	to	to	PART
ftr-362	38	13	have	have	VERB
ftr-362	38	14	“	"	PUNCT
ftr-362	38	15	massive	massive	ADJ
ftr-362	38	16	power	power	NOUN
ftr-362	38	17	,	,	PUNCT
ftr-362	38	18	unchecked	unchecked	ADJ
ftr-362	38	19	power	power	NOUN
ftr-362	38	20	.	.	PUNCT
ftr-362	38	21	”	"	PUNCT
ftr-362	39	1	148	148	NUM
ftr-362	39	2	cong	cong	NOUN
ftr-362	39	3	.	.	PUNCT
ftr-362	40	1	rec	rec	PROPN
ftr-362	40	2	.	.	PROPN
ftr-362	41	1	at	at	ADP
ftr-362	41	2	s6334	s6334	PROPN
ftr-362	41	3	(	(	PUNCT
ftr-362	41	4	statement	statement	NOUN
ftr-362	41	5	of	of	ADP
ftr-362	41	6	sen	sen	PROPN
ftr-362	41	7	.	.	PROPN
ftr-362	41	8	gramm	gramm	PROPN
ftr-362	41	9	)	)	PUNCT
ftr-362	41	10	.	.	PUNCT
ftr-362	42	1	our	our	PRON
ftr-362	42	2	constitutional	constitutional	ADJ
ftr-362	42	3	structure	structure	NOUN
ftr-362	42	4	is	be	AUX
ftr-362	42	5	premised	premise	VERB
ftr-362	42	6	,	,	PUNCT
ftr-362	42	7	however	however	ADV
ftr-362	42	8	,	,	PUNCT
ftr-362	42	9	on	on	ADP
ftr-362	42	10	the	the	DET
ftr-362	42	11	notion	notion	NOUN
ftr-362	42	12	that	that	SCONJ
ftr-362	42	13	such	such	ADJ
ftr-362	42	14	unaccountable	unaccountable	ADJ
ftr-362	42	15	power	power	NOUN
ftr-362	42	16	is	be	AUX
ftr-362	42	17	inconsistent	inconsistent	ADJ
ftr-362	42	18	with	with	ADP
ftr-362	42	19	individual	individual	ADJ
ftr-362	42	20	liberty	liberty	NOUN
ftr-362	42	21	.	.	PUNCT
ftr-362	43	1	“	"	PUNCT
ftr-362	43	2	the	the	DET
ftr-362	43	3	purpose	purpose	NOUN
ftr-362	43	4	of	of	ADP
ftr-362	43	5	the	the	DET
ftr-362	43	6	separation	separation	NOUN
ftr-362	43	7	and	and	CCONJ
ftr-362	43	8	equilibration	equilibration	NOUN
ftr-362	43	9	of	of	ADP
ftr-362	43	10	powers	power	NOUN
ftr-362	43	11	in	in	ADP
ftr-362	43	12	general	general	ADJ
ftr-362	43	13	,	,	PUNCT
ftr-362	43	14	and	and	CCONJ
ftr-362	43	15	of	of	ADP
ftr-362	43	16	the	the	DET
ftr-362	43	17	unitary	unitary	ADJ
ftr-362	43	18	executive	executive	NOUN
ftr-362	43	19	in	in	ADP
ftr-362	43	20	particular	particular	ADJ
ftr-362	43	21	,	,	PUNCT
ftr-362	43	22	was	be	AUX
ftr-362	43	23	not	not	PART
ftr-362	43	24	merely	merely	ADV
ftr-362	43	25	to	to	PART
ftr-362	43	26	assure	assure	VERB
ftr-362	43	27	effective	effective	ADJ
ftr-362	43	28	government	government	NOUN
ftr-362	43	29	but	but	CCONJ
ftr-362	43	30	to	to	PART
ftr-362	43	31	preserve	preserve	VERB
ftr-362	43	32	individual	individual	ADJ
ftr-362	43	33	freedom	freedom	NOUN
ftr-362	43	34	.	.	PUNCT
ftr-362	43	35	”	"	PUNCT
ftr-362	44	1	morrison	morrison	PROPN
ftr-362	44	2	,	,	PUNCT
ftr-362	44	3	487	487	NUM
ftr-362	44	4	u.s	u.s	PROPN
ftr-362	44	5	.	.	PROPN
ftr-362	44	6	at	at	ADP
ftr-362	44	7	727	727	NUM
ftr-362	44	8	(	(	PUNCT
ftr-362	44	9	scalia	scalia	PROPN
ftr-362	44	10	,	,	PUNCT
ftr-362	44	11	j.	j.	PROPN
ftr-362	44	12	,	,	PUNCT
ftr-362	44	13	dissenting	dissent	VERB
ftr-362	44	14	)	)	PUNCT
ftr-362	44	15	;	;	PUNCT
ftr-362	44	16	see	see	VERB
ftr-362	44	17	also	also	ADV
ftr-362	44	18	clinton	clinton	PROPN
ftr-362	44	19	v.	v.	ADP
ftr-362	44	20	city	city	PROPN
ftr-362	44	21	of	of	ADP
ftr-362	44	22	new	new	PROPN
ftr-362	44	23	york	york	PROPN
ftr-362	44	24	,	,	PUNCT
ftr-362	44	25	524	524	NUM
ftr-362	44	26	u.s	u.s	PROPN
ftr-362	44	27	.	.	PROPN
ftr-362	44	28	417	417	NUM
ftr-362	44	29	,	,	PUNCT
ftr-362	44	30	450	450	NUM
ftr-362	44	31	(	(	PUNCT
ftr-362	44	32	1998	1998	NUM
ftr-362	44	33	)	)	PUNCT
ftr-362	44	34	(	(	PUNCT
ftr-362	44	35	kennedy	kennedy	PROPN
ftr-362	44	36	,	,	PUNCT
ftr-362	44	37	j.	j.	PROPN
ftr-362	44	38	,	,	PUNCT
ftr-362	44	39	concurring	concur	VERB
ftr-362	44	40	)	)	PUNCT
ftr-362	44	41	(	(	PUNCT
ftr-362	44	42	“	"	PUNCT
ftr-362	44	43	liberty	liberty	NOUN
ftr-362	44	44	is	be	AUX
ftr-362	44	45	always	always	ADV
ftr-362	44	46	at	at	ADP
ftr-362	44	47	stake	stake	NOUN
ftr-362	44	48	when	when	SCONJ
ftr-362	44	49	one	one	NUM
ftr-362	44	50	or	or	CCONJ
ftr-362	44	51	more	more	ADJ
ftr-362	44	52	of	of	ADP
ftr-362	44	53	the	the	DET
ftr-362	44	54	branches	branch	NOUN
ftr-362	44	55	seek	seek	VERB
ftr-362	44	56	to	to	PART
ftr-362	44	57	transgress	transgress	VERB
ftr-362	44	58	the	the	DET
ftr-362	44	59	separation	separation	NOUN
ftr-362	44	60	of	of	ADP
ftr-362	44	61	powers	power	NOUN
ftr-362	44	62	.	.	PUNCT
ftr-362	44	63	”	"	PUNCT
ftr-362	44	64	)	)	PUNCT
ftr-362	44	65	.	.	PUNCT
ftr-362	45	1	the	the	DET
ftr-362	45	2	framers	framer	NOUN
ftr-362	45	3	of	of	ADP
ftr-362	45	4	our	our	PRON
ftr-362	45	5	constitution	constitution	NOUN
ftr-362	45	6	took	take	VERB
ftr-362	45	7	great	great	ADJ
ftr-362	45	8	care	care	NOUN
ftr-362	45	9	to	to	PART
ftr-362	45	10	ensure	ensure	VERB
ftr-362	45	11	that	that	SCONJ
ftr-362	45	12	power	power	NOUN
ftr-362	45	13	in	in	ADP
ftr-362	45	14	our	our	PRON
ftr-362	45	15	system	system	NOUN
ftr-362	45	16	was	be	AUX
ftr-362	45	17	separated	separate	VERB
ftr-362	45	18	into	into	ADP
ftr-362	45	19	three	three	NUM
ftr-362	45	20	branches	branch	NOUN
ftr-362	45	21	,	,	PUNCT
ftr-362	45	22	not	not	PART
ftr-362	45	23	concentrated	concentrate	VERB
ftr-362	45	24	in	in	ADP
ftr-362	45	25	the	the	DET
ftr-362	45	26	legislative	legislative	ADJ
ftr-362	45	27	branch	branch	NOUN
ftr-362	45	28	;	;	PUNCT
ftr-362	45	29	that	that	SCONJ
ftr-362	45	30	there	there	PRON
ftr-362	45	31	were	be	VERB
ftr-362	45	32	checks	check	NOUN
ftr-362	45	33	and	and	CCONJ
ftr-362	45	34	balances	balance	NOUN
ftr-362	45	35	among	among	ADP
ftr-362	45	36	the	the	DET
ftr-362	45	37	three	three	NUM
ftr-362	45	38	branches	branch	NOUN
ftr-362	45	39	;	;	PUNCT
ftr-362	45	40	and	and	CCONJ
ftr-362	45	41	that	that	SCONJ
ftr-362	45	42	one	one	NUM
ftr-362	45	43	individual	individual	NOUN
ftr-362	45	44	would	would	AUX
ftr-362	45	45	be	be	AUX
ftr-362	45	46	ultimately	ultimately	ADV
ftr-362	45	47	responsible	responsible	ADJ
ftr-362	45	48	and	and	CCONJ
ftr-362	45	49	accountable	accountable	ADJ
ftr-362	45	50	for	for	ADP
ftr-362	45	51	the	the	DET
ftr-362	45	52	exercise	exercise	NOUN
ftr-362	45	53	of	of	ADP
ftr-362	45	54	executive	executive	ADJ
ftr-362	45	55	power	power	NOUN
ftr-362	45	56	.	.	PUNCT
ftr-362	46	1	the	the	DET
ftr-362	46	2	pcaob	pcaob	NOUN
ftr-362	46	3	contravenes	contravene	VERB
ftr-362	46	4	those	those	DET
ftr-362	46	5	bedrock	bedrock	NOUN
ftr-362	46	6	constitutional	constitutional	ADJ
ftr-362	46	7	principles	principle	NOUN
ftr-362	46	8	,	,	PUNCT
ftr-362	46	9	as	as	ADV
ftr-362	46	10	well	well	ADV
ftr-362	46	11	as	as	ADP
ftr-362	46	12	long	long	ADV
ftr-362	46	13	-	-	PUNCT
ftr-362	46	14	standing	stand	VERB
ftr-362	46	15	supreme	supreme	PROPN
ftr-362	46	16	court	court	PROPN
ftr-362	46	17	precedents	precedent	NOUN
ftr-362	46	18	,	,	PUNCT
ftr-362	46	19	and	and	CCONJ
ftr-362	46	20	it	it	PRON
ftr-362	46	21	is	be	AUX
ftr-362	46	22	therefore	therefore	ADV
ftr-362	46	23	unconstitutional	unconstitutional	ADJ
ftr-362	46	24	.	.	PUNCT
ftr-362	47	1	a.	a.	PROPN
ftr-362	47	2	affirmed	affirm	VERB
ftr-362	47	3	in	in	ADP
ftr-362	47	4	part	part	NOUN
ftr-362	47	5	,	,	PUNCT
ftr-362	47	6	reversed	reverse	VERB
ftr-362	47	7	in	in	ADP
ftr-362	47	8	part	part	NOUN
ftr-362	47	9	,	,	PUNCT
ftr-362	47	10	and	and	CCONJ
ftr-362	47	11	remanded	remand	VERB
ftr-362	47	12	.	.	PUNCT
ftr-362	48	1	there	there	PRON
ftr-362	48	2	is	be	VERB
ftr-362	48	3	less	less	ADJ
ftr-362	48	4	to	to	ADP
ftr-362	48	5	this	this	DET
ftr-362	48	6	decision	decision	NOUN
ftr-362	48	7	than	than	SCONJ
ftr-362	48	8	meets	meet	VERB
ftr-362	48	9	the	the	DET
ftr-362	48	10	eye	eye	NOUN
ftr-362	48	11	because	because	SCONJ
ftr-362	48	12	the	the	DET
ftr-362	48	13	570	570	NUM
ftr-362	48	14	florida	florida	PROPN
ftr-362	48	15	tax	tax	NOUN
ftr-362	48	16	review	review	NOUN
ftr-362	48	17	[	[	X
ftr-362	48	18	vol	vol	NOUN
ftr-362	48	19	.	.	PUNCT
ftr-362	49	1	10:9	10:9	NUM
ftr-362	49	2	pcaob	pcaob	NOUN
ftr-362	49	3	continues	continue	VERB
ftr-362	49	4	to	to	PART
ftr-362	49	5	operate	operate	VERB
ftr-362	49	6	as	as	ADP
ftr-362	49	7	before	before	ADV
ftr-362	49	8	but	but	CCONJ
ftr-362	49	9	its	its	PRON
ftr-362	49	10	members	member	NOUN
ftr-362	49	11	may	may	AUX
ftr-362	49	12	be	be	AUX
ftr-362	49	13	removed	remove	VERB
ftr-362	49	14	without	without	ADP
ftr-362	49	15	cause	cause	NOUN
ftr-362	49	16	by	by	ADP
ftr-362	49	17	the	the	DET
ftr-362	49	18	sec	sec	PROPN
ftr-362	49	19	.	.	PROPN
ftr-362	49	20	130	130	NUM
ftr-362	49	21	s.	s.	PROPN
ftr-362	49	22	ct	ct	PROPN
ftr-362	49	23	.	.	PROPN
ftr-362	50	1	3138	3138	NUM
ftr-362	50	2	(	(	PUNCT
ftr-362	50	3	6/28/10	6/28/10	NUM
ftr-362	50	4	)	)	PUNCT
ftr-362	50	5	(	(	PUNCT
ftr-362	50	6	5	5	NUM
ftr-362	50	7	-	-	SYM
ftr-362	50	8	4	4	NUM
ftr-362	50	9	,	,	PUNCT
ftr-362	50	10	with	with	ADP
ftr-362	50	11	the	the	DET
ftr-362	50	12	usual	usual	ADJ
ftr-362	50	13	liberals	liberal	NOUN
ftr-362	50	14	dissenting	dissent	VERB
ftr-362	50	15	)	)	PUNCT
ftr-362	50	16	.	.	PUNCT
ftr-362	51	1	the	the	DET
ftr-362	51	2	court	court	NOUN
ftr-362	51	3	held	hold	VERB
ftr-362	51	4	that	that	SCONJ
ftr-362	51	5	the	the	DET
ftr-362	51	6	for	for	ADP
ftr-362	51	7	-	-	PUNCT
ftr-362	51	8	cause	cause	NOUN
ftr-362	51	9	limitations	limitation	NOUN
ftr-362	51	10	on	on	ADP
ftr-362	51	11	the	the	DET
ftr-362	51	12	removal	removal	NOUN
ftr-362	51	13	of	of	ADP
ftr-362	51	14	pcaob	pcaob	NOUN
ftr-362	51	15	members	member	NOUN
ftr-362	51	16	contravene	contravene	VERB
ftr-362	51	17	the	the	DET
ftr-362	51	18	constitution	constitution	NOUN
ftr-362	51	19	’s	’s	PART
ftr-362	51	20	separation	separation	NOUN
ftr-362	51	21	of	of	ADP
ftr-362	51	22	powers	power	NOUN
ftr-362	51	23	but	but	CCONJ
ftr-362	51	24	that	that	SCONJ
ftr-362	51	25	the	the	DET
ftr-362	51	26	unconstitutional	unconstitutional	ADJ
ftr-362	51	27	provisions	provision	NOUN
ftr-362	51	28	are	be	AUX
ftr-362	51	29	separable	separable	ADJ
ftr-362	51	30	from	from	ADP
ftr-362	51	31	the	the	DET
ftr-362	51	32	rest	rest	NOUN
ftr-362	51	33	of	of	ADP
ftr-362	51	34	the	the	DET
ftr-362	51	35	sarbanes	sarbane	NOUN
ftr-362	51	36	-	-	PUNCT
ftr-362	51	37	oxley	oxley	PROPN
ftr-362	51	38	act	act	NOUN
ftr-362	51	39	.	.	PUNCT
ftr-362	52	1	the	the	DET
ftr-362	52	2	consequence	consequence	NOUN
ftr-362	52	3	is	be	AUX
ftr-362	52	4	that	that	SCONJ
ftr-362	52	5	the	the	DET
ftr-362	52	6	board	board	NOUN
ftr-362	52	7	may	may	AUX
ftr-362	52	8	continue	continue	VERB
ftr-362	52	9	to	to	PART
ftr-362	52	10	function	function	VERB
ftr-362	52	11	as	as	ADP
ftr-362	52	12	before	before	ADV
ftr-362	52	13	,	,	PUNCT
ftr-362	52	14	but	but	CCONJ
ftr-362	52	15	its	its	PRON
ftr-362	52	16	members	member	NOUN
ftr-362	52	17	may	may	AUX
ftr-362	52	18	be	be	AUX
ftr-362	52	19	removed	remove	VERB
ftr-362	52	20	at	at	ADP
ftr-362	52	21	will	will	NOUN
ftr-362	52	22	by	by	ADP
ftr-362	52	23	the	the	DET
ftr-362	52	24	commission	commission	NOUN
ftr-362	52	25	.	.	PUNCT
ftr-362	53	1	2	2	X
ftr-362	53	2	.	.	X
ftr-362	54	1	just	just	ADV
ftr-362	54	2	because	because	SCONJ
ftr-362	54	3	you	you	PRON
ftr-362	54	4	might	might	AUX
ftr-362	54	5	have	have	VERB
ftr-362	54	6	to	to	PART
ftr-362	54	7	perform	perform	VERB
ftr-362	54	8	work	work	NOUN
ftr-362	54	9	in	in	ADP
ftr-362	54	10	the	the	DET
ftr-362	54	11	future	future	NOUN
ftr-362	54	12	and	and	CCONJ
ftr-362	54	13	incur	incur	VERB
ftr-362	54	14	future	future	ADJ
ftr-362	54	15	costs	cost	NOUN
ftr-362	54	16	does	do	AUX
ftr-362	54	17	n’t	not	PART
ftr-362	54	18	necessarily	necessarily	ADV
ftr-362	54	19	mean	mean	VERB
ftr-362	54	20	you	you	PRON
ftr-362	54	21	have	have	VERB
ftr-362	54	22	a	a	DET
ftr-362	54	23	long	long	ADJ
ftr-362	54	24	-	-	PUNCT
ftr-362	54	25	term	term	NOUN
ftr-362	54	26	contract	contract	NOUN
ftr-362	54	27	eligible	eligible	ADJ
ftr-362	54	28	for	for	ADP
ftr-362	54	29	deferred	deferred	ADJ
ftr-362	54	30	reporting	reporting	NOUN
ftr-362	54	31	of	of	ADP
ftr-362	54	32	income	income	NOUN
ftr-362	54	33	.	.	PUNCT
ftr-362	55	1	koch	koch	PROPN
ftr-362	55	2	industries	industries	PROPN
ftr-362	55	3	,	,	PUNCT
ftr-362	55	4	inc	inc	PROPN
ftr-362	55	5	.	.	PROPN
ftr-362	56	1	v.	v.	PROPN
ftr-362	56	2	united	united	PROPN
ftr-362	56	3	states	states	PROPN
ftr-362	56	4	,	,	PUNCT
ftr-362	56	5	603	603	NUM
ftr-362	56	6	f.3d	f.3d	NUM
ftr-362	56	7	816	816	NUM
ftr-362	56	8	(	(	PUNCT
ftr-362	56	9	10th	10th	ADJ
ftr-362	56	10	cir	cir	NOUN
ftr-362	56	11	.	.	PUNCT
ftr-362	57	1	4/27/10	4/27/10	NUM
ftr-362	57	2	)	)	PUNCT
ftr-362	57	3	.	.	PUNCT
ftr-362	58	1	in	in	ADP
ftr-362	58	2	connection	connection	NOUN
ftr-362	58	3	with	with	ADP
ftr-362	58	4	a	a	DET
ftr-362	58	5	contract	contract	NOUN
ftr-362	58	6	to	to	PART
ftr-362	58	7	construct	construct	VERB
ftr-362	58	8	a	a	DET
ftr-362	58	9	highway	highway	NOUN
ftr-362	58	10	for	for	ADP
ftr-362	58	11	the	the	DET
ftr-362	58	12	state	state	NOUN
ftr-362	58	13	of	of	ADP
ftr-362	58	14	new	new	PROPN
ftr-362	58	15	mexico	mexico	PROPN
ftr-362	58	16	,	,	PUNCT
ftr-362	58	17	the	the	DET
ftr-362	58	18	taxpayer	taxpayer	NOUN
ftr-362	58	19	and	and	CCONJ
ftr-362	58	20	new	new	PROPN
ftr-362	58	21	mexico	mexico	PROPN
ftr-362	58	22	entered	enter	VERB
ftr-362	58	23	into	into	ADP
ftr-362	58	24	a	a	DET
ftr-362	58	25	“	"	PUNCT
ftr-362	58	26	rehabilitation	rehabilitation	NOUN
ftr-362	58	27	”	"	PUNCT
ftr-362	58	28	contract	contract	NOUN
ftr-362	58	29	under	under	ADP
ftr-362	58	30	which	which	PRON
ftr-362	58	31	the	the	DET
ftr-362	58	32	taxpayer	taxpayer	NOUN
ftr-362	58	33	provided	provide	VERB
ftr-362	58	34	a	a	DET
ftr-362	58	35	“	"	PUNCT
ftr-362	58	36	pavement	pavement	NOUN
ftr-362	58	37	warranty	warranty	NOUN
ftr-362	58	38	”	"	PUNCT
ftr-362	58	39	that	that	PRON
ftr-362	58	40	required	require	VERB
ftr-362	58	41	it	it	PRON
ftr-362	58	42	to	to	PART
ftr-362	58	43	perform	perform	VERB
ftr-362	58	44	all	all	DET
ftr-362	58	45	work	work	NOUN
ftr-362	58	46	necessary	necessary	ADJ
ftr-362	58	47	to	to	PART
ftr-362	58	48	assure	assure	VERB
ftr-362	58	49	performance	performance	NOUN
ftr-362	58	50	of	of	ADP
ftr-362	58	51	the	the	DET
ftr-362	58	52	pavement	pavement	NOUN
ftr-362	58	53	for	for	ADP
ftr-362	58	54	a	a	DET
ftr-362	58	55	period	period	NOUN
ftr-362	58	56	21.5	21.5	NUM
ftr-362	58	57	years	year	NOUN
ftr-362	58	58	and	and	CCONJ
ftr-362	58	59	a	a	DET
ftr-362	58	60	“	"	PUNCT
ftr-362	58	61	structures	structure	NOUN
ftr-362	58	62	warranty	warranty	NOUN
ftr-362	58	63	”	"	PUNCT
ftr-362	58	64	to	to	PART
ftr-362	58	65	perform	perform	VERB
ftr-362	58	66	all	all	DET
ftr-362	58	67	work	work	NOUN
ftr-362	58	68	necessary	necessary	ADJ
ftr-362	58	69	to	to	PART
ftr-362	58	70	assure	assure	VERB
ftr-362	58	71	performance	performance	NOUN
ftr-362	58	72	of	of	ADP
ftr-362	58	73	the	the	DET
ftr-362	58	74	bridges	bridge	NOUN
ftr-362	58	75	,	,	PUNCT
ftr-362	58	76	drainage	drainage	NOUN
ftr-362	58	77	,	,	PUNCT
ftr-362	58	78	and	and	CCONJ
ftr-362	58	79	erosion	erosion	NOUN
ftr-362	58	80	structures	structure	NOUN
ftr-362	58	81	for	for	ADP
ftr-362	58	82	11.5	11.5	NUM
ftr-362	58	83	years	year	NOUN
ftr-362	58	84	,	,	PUNCT
ftr-362	58	85	in	in	ADP
ftr-362	58	86	consideration	consideration	NOUN
ftr-362	58	87	of	of	ADP
ftr-362	58	88	a	a	DET
ftr-362	58	89	$	$	SYM
ftr-362	58	90	62,000,000	62,000,000	NUM
ftr-362	58	91	payment	payment	NOUN
ftr-362	58	92	.	.	PUNCT
ftr-362	59	1	the	the	DET
ftr-362	59	2	taxpayer	taxpayer	NOUN
ftr-362	59	3	had	have	VERB
ftr-362	59	4	no	no	DET
ftr-362	59	5	obligation	obligation	NOUN
ftr-362	59	6	to	to	PART
ftr-362	59	7	perform	perform	VERB
ftr-362	59	8	any	any	DET
ftr-362	59	9	work	work	NOUN
ftr-362	59	10	on	on	ADP
ftr-362	59	11	the	the	DET
ftr-362	59	12	highway	highway	NOUN
ftr-362	59	13	or	or	CCONJ
ftr-362	59	14	structures	structure	NOUN
ftr-362	59	15	unless	unless	SCONJ
ftr-362	59	16	and	and	CCONJ
ftr-362	59	17	until	until	SCONJ
ftr-362	59	18	the	the	DET
ftr-362	59	19	highway	highway	NOUN
ftr-362	59	20	and/or	and/or	CCONJ
ftr-362	59	21	structures	structure	NOUN
ftr-362	59	22	failed	fail	VERB
ftr-362	59	23	to	to	PART
ftr-362	59	24	meet	meet	VERB
ftr-362	59	25	performance	performance	NOUN
ftr-362	59	26	standards	standard	NOUN
ftr-362	59	27	included	include	VERB
ftr-362	59	28	in	in	ADP
ftr-362	59	29	the	the	DET
ftr-362	59	30	warranty	warranty	NOUN
ftr-362	59	31	agreements	agreement	NOUN
ftr-362	59	32	.	.	PUNCT
ftr-362	60	1	the	the	DET
ftr-362	60	2	taxpayer	taxpayer	NOUN
ftr-362	60	3	sought	seek	VERB
ftr-362	60	4	to	to	PART
ftr-362	60	5	use	use	VERB
ftr-362	60	6	the	the	DET
ftr-362	60	7	percentage	percentage	NOUN
ftr-362	60	8	of	of	ADP
ftr-362	60	9	completion	completion	NOUN
ftr-362	60	10	method	method	NOUN
ftr-362	60	11	under	under	ADP
ftr-362	60	12	§	§	PROPN
ftr-362	60	13	460	460	NUM
ftr-362	60	14	to	to	PART
ftr-362	60	15	report	report	VERB
ftr-362	60	16	the	the	DET
ftr-362	60	17	income	income	NOUN
ftr-362	60	18	,	,	PUNCT
ftr-362	60	19	but	but	CCONJ
ftr-362	60	20	the	the	DET
ftr-362	60	21	court	court	NOUN
ftr-362	60	22	agreed	agree	VERB
ftr-362	60	23	with	with	ADP
ftr-362	60	24	the	the	DET
ftr-362	60	25	irs	irs	PROPN
ftr-362	60	26	that	that	SCONJ
ftr-362	60	27	the	the	DET
ftr-362	60	28	percentage	percentage	NOUN
ftr-362	60	29	of	of	ADP
ftr-362	60	30	completion	completion	NOUN
ftr-362	60	31	method	method	NOUN
ftr-362	60	32	was	be	AUX
ftr-362	60	33	unavailable	unavailable	ADJ
ftr-362	60	34	.	.	PUNCT
ftr-362	61	1	neither	neither	DET
ftr-362	61	2	warranty	warranty	NOUN
ftr-362	61	3	was	be	AUX
ftr-362	61	4	a	a	DET
ftr-362	61	5	long	long	ADJ
ftr-362	61	6	-	-	PUNCT
ftr-362	61	7	term	term	NOUN
ftr-362	61	8	contract	contract	NOUN
ftr-362	61	9	under	under	ADP
ftr-362	61	10	§	§	PROPN
ftr-362	61	11	460	460	NUM
ftr-362	61	12	because	because	SCONJ
ftr-362	61	13	under	under	ADP
ftr-362	61	14	reg	reg	NOUN
ftr-362	61	15	.	.	PUNCT
ftr-362	62	1	§	§	PROPN
ftr-362	62	2	1.460	1.460	NUM
ftr-362	62	3	-	-	SYM
ftr-362	62	4	1(b)(2)(i	1(b)(2)(i	NUM
ftr-362	62	5	)	)	PUNCT
ftr-362	62	6	“	"	PUNCT
ftr-362	62	7	to	to	PART
ftr-362	62	8	be	be	AUX
ftr-362	62	9	classified	classify	VERB
ftr-362	62	10	as	as	ADP
ftr-362	62	11	a	a	DET
ftr-362	62	12	long	long	ADJ
ftr-362	62	13	-	-	PUNCT
ftr-362	62	14	term	term	NOUN
ftr-362	62	15	contract	contract	NOUN
ftr-362	62	16	,	,	PUNCT
ftr-362	62	17	‘	'	PUNCT
ftr-362	62	18	manufacture	manufacture	NOUN
ftr-362	62	19	,	,	PUNCT
ftr-362	62	20	building	building	NOUN
ftr-362	62	21	,	,	PUNCT
ftr-362	62	22	installation	installation	NOUN
ftr-362	62	23	,	,	PUNCT
ftr-362	62	24	or	or	CCONJ
ftr-362	62	25	construction	construction	NOUN
ftr-362	62	26	of	of	ADP
ftr-362	62	27	property	property	NOUN
ftr-362	62	28	[	[	X
ftr-362	62	29	must	must	AUX
ftr-362	62	30	be	be	AUX
ftr-362	62	31	]	]	PUNCT
ftr-362	62	32	necessary	necessary	ADJ
ftr-362	62	33	for	for	SCONJ
ftr-362	62	34	the	the	DET
ftr-362	62	35	taxpayer	taxpayer	NOUN
ftr-362	62	36	’s	’s	PART
ftr-362	62	37	contractual	contractual	ADJ
ftr-362	62	38	obligations	obligation	NOUN
ftr-362	62	39	to	to	PART
ftr-362	62	40	be	be	AUX
ftr-362	62	41	fulfilled	fulfil	VERB
ftr-362	62	42	,	,	PUNCT
ftr-362	62	43	’	'	PUNCT
ftr-362	62	44	”	"	PUNCT
ftr-362	62	45	which	which	PRON
ftr-362	62	46	“	"	PUNCT
ftr-362	62	47	necessarily	necessarily	ADV
ftr-362	62	48	entails	entail	VERB
ftr-362	62	49	a	a	DET
ftr-362	62	50	fixed	fix	VERB
ftr-362	62	51	and	and	CCONJ
ftr-362	62	52	definite	definite	ADJ
ftr-362	62	53	obligation	obligation	NOUN
ftr-362	62	54	on	on	ADP
ftr-362	62	55	the	the	DET
ftr-362	62	56	part	part	NOUN
ftr-362	62	57	of	of	ADP
ftr-362	62	58	the	the	DET
ftr-362	62	59	contractor	contractor	NOUN
ftr-362	62	60	to	to	PART
ftr-362	62	61	provide	provide	VERB
ftr-362	62	62	specified	specify	VERB
ftr-362	62	63	construction	construction	NOUN
ftr-362	62	64	services	service	NOUN
ftr-362	62	65	.	.	PUNCT
ftr-362	62	66	”	"	PUNCT
ftr-362	63	1	this	this	DET
ftr-362	63	2	standard	standard	NOUN
ftr-362	63	3	was	be	AUX
ftr-362	63	4	not	not	PART
ftr-362	63	5	met	meet	VERB
ftr-362	63	6	because	because	SCONJ
ftr-362	63	7	even	even	ADV
ftr-362	63	8	though	though	SCONJ
ftr-362	63	9	it	it	PRON
ftr-362	63	10	was	be	AUX
ftr-362	63	11	virtually	virtually	ADV
ftr-362	63	12	certain	certain	ADJ
ftr-362	63	13	that	that	SCONJ
ftr-362	63	14	some	some	DET
ftr-362	63	15	work	work	NOUN
ftr-362	63	16	would	would	AUX
ftr-362	63	17	be	be	AUX
ftr-362	63	18	performed	perform	VERB
ftr-362	63	19	at	at	ADP
ftr-362	63	20	some	some	DET
ftr-362	63	21	point	point	NOUN
ftr-362	63	22	,	,	PUNCT
ftr-362	63	23	the	the	DET
ftr-362	63	24	taxpayer	taxpayer	NOUN
ftr-362	63	25	“	"	PUNCT
ftr-362	63	26	had	have	VERB
ftr-362	63	27	no	no	DET
ftr-362	63	28	obligation	obligation	NOUN
ftr-362	63	29	to	to	PART
ftr-362	63	30	perform	perform	VERB
ftr-362	63	31	any	any	DET
ftr-362	63	32	work	work	NOUN
ftr-362	63	33	on	on	ADP
ftr-362	63	34	the	the	DET
ftr-362	63	35	highway	highway	NOUN
ftr-362	63	36	unless	unless	SCONJ
ftr-362	63	37	and	and	CCONJ
ftr-362	63	38	until	until	SCONJ
ftr-362	63	39	the	the	DET
ftr-362	63	40	highway	highway	NOUN
ftr-362	63	41	and/or	and/or	CCONJ
ftr-362	63	42	structures	structure	NOUN
ftr-362	63	43	thereon	thereon	NOUN
ftr-362	63	44	failed	fail	VERB
ftr-362	63	45	to	to	PART
ftr-362	63	46	meet	meet	VERB
ftr-362	63	47	the	the	DET
ftr-362	63	48	performance	performance	NOUN
ftr-362	63	49	standards	standard	NOUN
ftr-362	63	50	included	include	VERB
ftr-362	63	51	in	in	ADP
ftr-362	63	52	the	the	DET
ftr-362	63	53	warranty	warranty	NOUN
ftr-362	63	54	agreements	agreement	NOUN
ftr-362	63	55	.	.	PUNCT
ftr-362	63	56	”	"	PUNCT
ftr-362	64	1	the	the	DET
ftr-362	64	2	contracts	contract	NOUN
ftr-362	64	3	were	be	AUX
ftr-362	64	4	“	"	PUNCT
ftr-362	64	5	warranties	warranty	NOUN
ftr-362	64	6	”	"	PUNCT
ftr-362	64	7	within	within	ADP
ftr-362	64	8	the	the	DET
ftr-362	64	9	meaning	meaning	NOUN
ftr-362	64	10	of	of	ADP
ftr-362	64	11	reg	reg	NOUN
ftr-362	64	12	.	.	PUNCT
ftr-362	65	1	§	§	PROPN
ftr-362	65	2	1.460	1.460	NUM
ftr-362	65	3	-	-	PUNCT
ftr-362	65	4	1(d)(2	1(d)(2	NUM
ftr-362	65	5	)	)	PUNCT
ftr-362	65	6	,	,	PUNCT
ftr-362	65	7	and	and	CCONJ
ftr-362	65	8	thus	thus	ADV
ftr-362	65	9	the	the	DET
ftr-362	65	10	consideration	consideration	NOUN
ftr-362	65	11	was	be	AUX
ftr-362	65	12	not	not	PART
ftr-362	65	13	eligible	eligible	ADJ
ftr-362	65	14	for	for	ADP
ftr-362	65	15	reporting	report	VERB
ftr-362	65	16	under	under	ADP
ftr-362	65	17	the	the	DET
ftr-362	65	18	percentage	percentage	NOUN
ftr-362	65	19	of	of	ADP
ftr-362	65	20	completion	completion	NOUN
ftr-362	65	21	method	method	NOUN
ftr-362	65	22	.	.	PUNCT
ftr-362	66	1	3	3	X
ftr-362	66	2	.	.	X
ftr-362	66	3	new	new	ADJ
ftr-362	66	4	and	and	CCONJ
ftr-362	66	5	improved	improve	VERB
ftr-362	66	6	automatic	automatic	ADJ
ftr-362	66	7	consent	consent	NOUN
ftr-362	66	8	procedures	procedure	NOUN
ftr-362	66	9	for	for	ADP
ftr-362	66	10	changes	change	NOUN
ftr-362	66	11	of	of	ADP
ftr-362	66	12	accounting	accounting	NOUN
ftr-362	66	13	methods	method	NOUN
ftr-362	66	14	.	.	PUNCT
ftr-362	67	1	rev	rev	PROPN
ftr-362	67	2	.	.	PROPN
ftr-362	67	3	proc	proc	PROPN
ftr-362	67	4	.	.	PUNCT
ftr-362	68	1	2011	2011	NUM
ftr-362	68	2	-	-	SYM
ftr-362	68	3	14	14	NUM
ftr-362	68	4	,	,	PUNCT
ftr-362	68	5	2011	2011	NUM
ftr-362	68	6	-	-	SYM
ftr-362	68	7	4	4	NUM
ftr-362	68	8	i.r.b	i.r.b	NOUN
ftr-362	68	9	.	.	PUNCT
ftr-362	69	1	330	330	NUM
ftr-362	69	2	(	(	PUNCT
ftr-362	69	3	1/11/11	1/11/11	NUM
ftr-362	69	4	)	)	PUNCT
ftr-362	69	5	.	.	PUNCT
ftr-362	70	1	this	this	DET
ftr-362	70	2	revenue	revenue	NOUN
ftr-362	70	3	procedure	procedure	NOUN
ftr-362	70	4	provides	provide	VERB
ftr-362	70	5	automatic	automatic	ADJ
ftr-362	70	6	consent	consent	NOUN
ftr-362	70	7	procedures	procedure	NOUN
ftr-362	70	8	for	for	ADP
ftr-362	70	9	a	a	DET
ftr-362	70	10	wide	wide	ADJ
ftr-362	70	11	variety	variety	NOUN
ftr-362	70	12	of	of	ADP
ftr-362	70	13	accounting	accounting	NOUN
ftr-362	70	14	method	method	NOUN
ftr-362	70	15	changes	change	NOUN
ftr-362	70	16	.	.	PUNCT
ftr-362	71	1	rev	rev	PROPN
ftr-362	71	2	.	.	PROPN
ftr-362	71	3	proc	proc	PROPN
ftr-362	71	4	.	.	PUNCT
ftr-362	72	1	97	97	NUM
ftr-362	72	2	-	-	SYM
ftr-362	72	3	27	27	NUM
ftr-362	72	4	clarified	clarify	VERB
ftr-362	72	5	and	and	CCONJ
ftr-362	72	6	2011	2011	NUM
ftr-362	72	7	]	]	PUNCT
ftr-362	72	8	recent	recent	ADJ
ftr-362	72	9	developments	development	NOUN
ftr-362	72	10	in	in	ADP
ftr-362	72	11	federal	federal	ADJ
ftr-362	72	12	income	income	NOUN
ftr-362	72	13	taxation	taxation	NOUN
ftr-362	72	14	571	571	NUM
ftr-362	72	15	modified	modify	VERB
ftr-362	72	16	.	.	PUNCT
ftr-362	73	1	rev	rev	PROPN
ftr-362	73	2	.	.	PROPN
ftr-362	74	1	procs	procs	PROPN
ftr-362	74	2	.	.	PUNCT
ftr-362	75	1	2001	2001	NUM
ftr-362	75	2	-	-	SYM
ftr-362	75	3	10	10	NUM
ftr-362	75	4	,	,	PUNCT
ftr-362	75	5	2002	2002	NUM
ftr-362	75	6	-	-	SYM
ftr-362	75	7	28	28	NUM
ftr-362	75	8	2004	2004	NUM
ftr-362	75	9	-	-	SYM
ftr-362	75	10	34	34	NUM
ftr-362	75	11	,	,	PUNCT
ftr-362	75	12	and	and	CCONJ
ftr-362	75	13	2006	2006	NUM
ftr-362	75	14	-	-	SYM
ftr-362	75	15	56	56	NUM
ftr-362	75	16	modified	modify	VERB
ftr-362	75	17	.	.	PUNCT
ftr-362	76	1	rev	rev	PROPN
ftr-362	76	2	.	.	PUNCT
ftr-362	77	1	procs	procs	PROPN
ftr-362	77	2	.	.	PUNCT
ftr-362	78	1	2008	2008	NUM
ftr-362	78	2	-	-	SYM
ftr-362	78	3	52	52	NUM
ftr-362	78	4	and	and	CCONJ
ftr-362	78	5	2009	2009	NUM
ftr-362	78	6	-	-	SYM
ftr-362	78	7	39	39	NUM
ftr-362	78	8	superseded	supersede	VERB
ftr-362	78	9	,	,	PUNCT
ftr-362	78	10	in	in	ADP
ftr-362	78	11	part	part	NOUN
ftr-362	78	12	.	.	PUNCT
ftr-362	79	1	b.	b.	PROPN
ftr-362	79	2	inventories	inventory	NOUN
ftr-362	79	3	there	there	PRON
ftr-362	79	4	were	be	VERB
ftr-362	79	5	no	no	DET
ftr-362	79	6	significant	significant	ADJ
ftr-362	79	7	developments	development	NOUN
ftr-362	79	8	regarding	regard	VERB
ftr-362	79	9	this	this	DET
ftr-362	79	10	topic	topic	NOUN
ftr-362	79	11	during	during	ADP
ftr-362	79	12	2010	2010	NUM
ftr-362	79	13	.	.	PUNCT
ftr-362	80	1	c.	c.	PROPN
ftr-362	80	2	installment	installment	PROPN
ftr-362	80	3	method	method	NOUN
ftr-362	80	4	there	there	PRON
ftr-362	80	5	were	be	VERB
ftr-362	80	6	no	no	DET
ftr-362	80	7	significant	significant	ADJ
ftr-362	80	8	developments	development	NOUN
ftr-362	80	9	regarding	regard	VERB
ftr-362	80	10	this	this	DET
ftr-362	80	11	topic	topic	NOUN
ftr-362	80	12	during	during	ADP
ftr-362	80	13	2010	2010	NUM
ftr-362	80	14	.	.	PUNCT
ftr-362	81	1	d.	d.	PROPN
ftr-362	81	2	year	year	PROPN
ftr-362	81	3	of	of	ADP
ftr-362	81	4	inclusion	inclusion	NOUN
ftr-362	81	5	or	or	CCONJ
ftr-362	81	6	deduction	deduction	NOUN
ftr-362	81	7	1	1	NUM
ftr-362	81	8	.	.	PUNCT
ftr-362	82	1	the	the	DET
ftr-362	82	2	long	long	ADJ
ftr-362	82	3	arm	arm	NOUN
ftr-362	82	4	of	of	ADP
ftr-362	82	5	§	§	PROPN
ftr-362	82	6	267(a)(2	267(a)(2	PROPN
ftr-362	82	7	)	)	PUNCT
ftr-362	82	8	.	.	PUNCT
ftr-362	83	1	bosamia	bosamia	PROPN
ftr-362	84	1	v.	v.	ADP
ftr-362	84	2	commissioner	commissioner	PROPN
ftr-362	84	3	,	,	PUNCT
ftr-362	84	4	t.c	t.c	PROPN
ftr-362	84	5	.	.	PROPN
ftr-362	84	6	memo	memo	NOUN
ftr-362	84	7	.	.	PUNCT
ftr-362	85	1	2010	2010	NUM
ftr-362	85	2	-	-	SYM
ftr-362	85	3	218	218	NUM
ftr-362	85	4	(	(	PUNCT
ftr-362	85	5	10/7/10	10/7/10	NUM
ftr-362	85	6	)	)	PUNCT
ftr-362	85	7	.	.	PUNCT
ftr-362	86	1	section	section	NOUN
ftr-362	86	2	267(a)(2	267(a)(2	PROPN
ftr-362	86	3	)	)	PUNCT
ftr-362	86	4	applies	apply	VERB
ftr-362	86	5	to	to	ADP
ftr-362	86	6	the	the	DET
ftr-362	86	7	determination	determination	NOUN
ftr-362	86	8	of	of	ADP
ftr-362	86	9	the	the	DET
ftr-362	86	10	cost	cost	NOUN
ftr-362	86	11	of	of	ADP
ftr-362	86	12	goods	good	NOUN
ftr-362	86	13	sold	sell	VERB
ftr-362	86	14	when	when	SCONJ
ftr-362	86	15	an	an	DET
ftr-362	86	16	accrual	accrual	ADJ
ftr-362	86	17	method	method	NOUN
ftr-362	86	18	taxpayer	taxpayer	NOUN
ftr-362	86	19	purchases	purchase	NOUN
ftr-362	86	20	from	from	ADP
ftr-362	86	21	a	a	DET
ftr-362	86	22	related	relate	VERB
ftr-362	86	23	cash	cash	NOUN
ftr-362	86	24	method	method	NOUN
ftr-362	86	25	taxpayer	taxpayer	NOUN
ftr-362	86	26	property	property	NOUN
ftr-362	86	27	that	that	PRON
ftr-362	86	28	will	will	AUX
ftr-362	86	29	be	be	AUX
ftr-362	86	30	included	include	VERB
ftr-362	86	31	in	in	ADP
ftr-362	86	32	the	the	DET
ftr-362	86	33	purchaser	purchaser	NOUN
ftr-362	86	34	’s	’s	PART
ftr-362	86	35	inventory	inventory	NOUN
ftr-362	86	36	.	.	PUNCT
ftr-362	87	1	thus	thus	ADV
ftr-362	87	2	,	,	PUNCT
ftr-362	87	3	because	because	SCONJ
ftr-362	87	4	the	the	DET
ftr-362	87	5	costs	cost	NOUN
ftr-362	87	6	were	be	AUX
ftr-362	87	7	not	not	PART
ftr-362	87	8	paid	pay	VERB
ftr-362	87	9	within	within	ADP
ftr-362	87	10	two	two	NUM
ftr-362	87	11	and	and	CCONJ
ftr-362	87	12	one	one	NUM
ftr-362	87	13	-	-	PUNCT
ftr-362	87	14	half	half	NOUN
ftr-362	87	15	months	month	NOUN
ftr-362	87	16	after	after	ADP
ftr-362	87	17	the	the	DET
ftr-362	87	18	close	close	NOUN
ftr-362	87	19	of	of	ADP
ftr-362	87	20	the	the	DET
ftr-362	87	21	purchaser	purchaser	NOUN
ftr-362	87	22	’s	’s	PART
ftr-362	87	23	taxable	taxable	ADJ
ftr-362	87	24	year	year	NOUN
ftr-362	87	25	,	,	PUNCT
ftr-362	87	26	the	the	DET
ftr-362	87	27	amounts	amount	NOUN
ftr-362	87	28	could	could	AUX
ftr-362	87	29	not	not	PART
ftr-362	87	30	be	be	AUX
ftr-362	87	31	included	include	VERB
ftr-362	87	32	in	in	ADP
ftr-362	87	33	cogs	cog	NOUN
ftr-362	87	34	.	.	PUNCT
ftr-362	88	1	furthermore	furthermore	ADV
ftr-362	88	2	,	,	PUNCT
ftr-362	88	3	because	because	SCONJ
ftr-362	88	4	the	the	DET
ftr-362	88	5	adjustment	adjustment	NOUN
ftr-362	88	6	was	be	AUX
ftr-362	88	7	a	a	DET
ftr-362	88	8	change	change	NOUN
ftr-362	88	9	of	of	ADP
ftr-362	88	10	accounting	accounting	NOUN
ftr-362	88	11	method	method	NOUN
ftr-362	88	12	,	,	PUNCT
ftr-362	88	13	§	§	PROPN
ftr-362	88	14	481	481	NUM
ftr-362	88	15	applied	apply	VERB
ftr-362	88	16	to	to	PART
ftr-362	88	17	eliminate	eliminate	VERB
ftr-362	88	18	from	from	ADP
ftr-362	88	19	the	the	DET
ftr-362	88	20	cogs	cog	NOUN
ftr-362	88	21	amounts	amount	NOUN
ftr-362	88	22	previously	previously	ADV
ftr-362	88	23	included	include	VERB
ftr-362	88	24	in	in	ADP
ftr-362	88	25	that	that	PRON
ftr-362	88	26	remained	remain	VERB
ftr-362	88	27	unpaid	unpaid	ADJ
ftr-362	88	28	in	in	ADP
ftr-362	88	29	the	the	DET
ftr-362	88	30	current	current	ADJ
ftr-362	88	31	year	year	NOUN
ftr-362	88	32	for	for	ADP
ftr-362	88	33	goods	good	NOUN
ftr-362	88	34	purchased	purchase	VERB
ftr-362	88	35	in	in	ADP
ftr-362	88	36	years	year	NOUN
ftr-362	88	37	beyond	beyond	ADP
ftr-362	88	38	the	the	DET
ftr-362	88	39	statute	statute	NOUN
ftr-362	88	40	of	of	ADP
ftr-362	88	41	limitations	limitation	NOUN
ftr-362	88	42	.	.	PUNCT
ftr-362	89	1	ii	ii	PROPN
ftr-362	89	2	.	.	PUNCT
ftr-362	89	3	business	business	NOUN
ftr-362	89	4	income	income	NOUN
ftr-362	89	5	and	and	CCONJ
ftr-362	89	6	deductions	deduction	NOUN
ftr-362	89	7	a.	a.	NOUN
ftr-362	89	8	income	income	NOUN
ftr-362	89	9	1	1	NUM
ftr-362	89	10	.	.	PUNCT
ftr-362	90	1	this	this	PRON
ftr-362	90	2	looks	look	VERB
ftr-362	90	3	pretty	pretty	ADV
ftr-362	90	4	good	good	ADJ
ftr-362	90	5	,	,	PUNCT
ftr-362	90	6	but	but	CCONJ
ftr-362	90	7	at	at	ADP
ftr-362	90	8	first	first	ADV
ftr-362	90	9	a	a	DET
ftr-362	90	10	few	few	ADJ
ftr-362	90	11	serious	serious	ADJ
ftr-362	90	12	questions	question	NOUN
ftr-362	90	13	were	be	AUX
ftr-362	90	14	lurking	lurk	VERB
ftr-362	90	15	.	.	PUNCT
ftr-362	91	1	the	the	DET
ftr-362	91	2	2009	2009	NUM
ftr-362	91	3	arra	arra	PROPN
ftr-362	91	4	,	,	PUNCT
ftr-362	91	5	§	§	PROPN
ftr-362	91	6	1231(a	1231(a	NUM
ftr-362	91	7	)	)	PUNCT
ftr-362	91	8	,	,	PUNCT
ftr-362	91	9	added	add	VERB
ftr-362	91	10	code	code	NOUN
ftr-362	91	11	§	§	PROPN
ftr-362	91	12	108(i	108(i	PROPN
ftr-362	91	13	)	)	PUNCT
ftr-362	91	14	,	,	PUNCT
ftr-362	91	15	which	which	PRON
ftr-362	91	16	defers	defer	VERB
ftr-362	91	17	and	and	CCONJ
ftr-362	91	18	then	then	ADV
ftr-362	91	19	ratably	ratably	ADV
ftr-362	91	20	includes	include	VERB
ftr-362	91	21	income	income	NOUN
ftr-362	91	22	arising	arise	VERB
ftr-362	91	23	from	from	ADP
ftr-362	91	24	business	business	NOUN
ftr-362	91	25	indebtedness	indebtedness	NOUN
ftr-362	91	26	discharged	discharge	VERB
ftr-362	91	27	by	by	ADP
ftr-362	91	28	the	the	DET
ftr-362	91	29	reacquisition	reacquisition	NOUN
ftr-362	91	30	of	of	ADP
ftr-362	91	31	a	a	DET
ftr-362	91	32	debt	debt	NOUN
ftr-362	91	33	instrument	instrument	NOUN
ftr-362	91	34	.	.	PUNCT
ftr-362	92	1	this	this	DET
ftr-362	92	2	new	new	ADJ
ftr-362	92	3	provision	provision	NOUN
ftr-362	92	4	allows	allow	VERB
ftr-362	92	5	a	a	DET
ftr-362	92	6	taxpayer	taxpayer	NOUN
ftr-362	92	7	to	to	PART
ftr-362	92	8	irrevocably	irrevocably	ADV
ftr-362	92	9	elect	elect	VERB
ftr-362	92	10	to	to	PART
ftr-362	92	11	include	include	VERB
ftr-362	92	12	cancellation	cancellation	NOUN
ftr-362	92	13	of	of	ADP
ftr-362	92	14	debt	debt	NOUN
ftr-362	92	15	income	income	NOUN
ftr-362	92	16	realized	realize	VERB
ftr-362	92	17	in	in	ADP
ftr-362	92	18	2009	2009	NUM
ftr-362	92	19	and	and	CCONJ
ftr-362	92	20	2010	2010	NUM
ftr-362	92	21	ratably	ratably	ADV
ftr-362	92	22	over	over	ADP
ftr-362	92	23	five	five	NUM
ftr-362	92	24	tax	tax	NOUN
ftr-362	92	25	years	year	NOUN
ftr-362	92	26	,	,	PUNCT
ftr-362	92	27	rather	rather	ADV
ftr-362	92	28	than	than	ADP
ftr-362	92	29	in	in	ADP
ftr-362	92	30	the	the	DET
ftr-362	92	31	year	year	NOUN
ftr-362	92	32	the	the	DET
ftr-362	92	33	discharge	discharge	NOUN
ftr-362	92	34	occurs	occur	VERB
ftr-362	92	35	,	,	PUNCT
ftr-362	92	36	if	if	SCONJ
ftr-362	92	37	the	the	DET
ftr-362	92	38	debt	debt	NOUN
ftr-362	92	39	was	be	AUX
ftr-362	92	40	issued	issue	VERB
ftr-362	92	41	in	in	ADP
ftr-362	92	42	connection	connection	NOUN
ftr-362	92	43	with	with	ADP
ftr-362	92	44	the	the	DET
ftr-362	92	45	conduct	conduct	NOUN
ftr-362	92	46	of	of	ADP
ftr-362	92	47	a	a	DET
ftr-362	92	48	trade	trade	NOUN
ftr-362	92	49	or	or	CCONJ
ftr-362	92	50	business	business	NOUN
ftr-362	92	51	or	or	CCONJ
ftr-362	92	52	by	by	ADP
ftr-362	92	53	a	a	DET
ftr-362	92	54	corporation	corporation	NOUN
ftr-362	92	55	.	.	PUNCT
ftr-362	93	1	for	for	ADP
ftr-362	93	2	partnerships	partnership	NOUN
ftr-362	93	3	and	and	CCONJ
ftr-362	93	4	s	s	NOUN
ftr-362	93	5	corporations	corporation	NOUN
ftr-362	93	6	,	,	PUNCT
ftr-362	93	7	the	the	DET
ftr-362	93	8	election	election	NOUN
ftr-362	93	9	is	be	AUX
ftr-362	93	10	made	make	VERB
ftr-362	93	11	by	by	ADP
ftr-362	93	12	the	the	DET
ftr-362	93	13	partnership	partnership	NOUN
ftr-362	93	14	or	or	CCONJ
ftr-362	93	15	corporation	corporation	NOUN
ftr-362	93	16	,	,	PUNCT
ftr-362	93	17	not	not	PART
ftr-362	93	18	by	by	ADP
ftr-362	93	19	the	the	DET
ftr-362	93	20	individual	individual	ADJ
ftr-362	93	21	partners	partner	NOUN
ftr-362	93	22	or	or	CCONJ
ftr-362	93	23	shareholders	shareholder	NOUN
ftr-362	93	24	.	.	PUNCT
ftr-362	94	1	i.r.c	i.r.c	NOUN
ftr-362	94	2	.	.	PUNCT
ftr-362	95	1	§	§	PROPN
ftr-362	95	2	108(i)(5)(b)(iii	108(i)(5)(b)(iii	NUM
ftr-362	95	3	)	)	PUNCT
ftr-362	95	4	.	.	PUNCT
ftr-362	96	1	under	under	ADP
ftr-362	96	2	the	the	DET
ftr-362	96	3	§	§	PROPN
ftr-362	96	4	108(i	108(i	PROPN
ftr-362	96	5	)	)	PUNCT
ftr-362	96	6	election	election	NOUN
ftr-362	96	7	,	,	PUNCT
ftr-362	96	8	income	income	NOUN
ftr-362	96	9	from	from	ADP
ftr-362	96	10	a	a	DET
ftr-362	96	11	debt	debt	NOUN
ftr-362	96	12	cancellation	cancellation	NOUN
ftr-362	96	13	in	in	ADP
ftr-362	96	14	2009	2009	NUM
ftr-362	96	15	is	be	AUX
ftr-362	96	16	recognized	recognize	VERB
ftr-362	96	17	beginning	begin	VERB
ftr-362	96	18	in	in	ADP
ftr-362	96	19	the	the	DET
ftr-362	96	20	fifth	fifth	ADJ
ftr-362	96	21	taxable	taxable	ADJ
ftr-362	96	22	year	year	NOUN
ftr-362	96	23	following	follow	VERB
ftr-362	96	24	the	the	DET
ftr-362	96	25	debt	debt	NOUN
ftr-362	96	26	cancellation	cancellation	NOUN
ftr-362	96	27	;	;	PUNCT
ftr-362	96	28	the	the	DET
ftr-362	96	29	income	income	NOUN
ftr-362	96	30	is	be	AUX
ftr-362	96	31	recognized	recognize	VERB
ftr-362	96	32	ratably	ratably	ADV
ftr-362	96	33	in	in	ADP
ftr-362	96	34	each	each	PRON
ftr-362	96	35	of	of	ADP
ftr-362	96	36	2014	2014	NUM
ftr-362	96	37	through	through	ADP
ftr-362	96	38	2018	2018	NUM
ftr-362	96	39	.	.	PUNCT
ftr-362	97	1	income	income	NOUN
ftr-362	97	2	from	from	ADP
ftr-362	97	3	a	a	DET
ftr-362	97	4	debt	debt	NOUN
ftr-362	97	5	cancellation	cancellation	NOUN
ftr-362	97	6	in	in	ADP
ftr-362	97	7	2010	2010	NUM
ftr-362	97	8	is	be	AUX
ftr-362	97	9	recognized	recognize	VERB
ftr-362	97	10	beginning	begin	VERB
ftr-362	97	11	in	in	ADP
ftr-362	97	12	the	the	DET
ftr-362	97	13	572	572	NUM
ftr-362	97	14	florida	florida	PROPN
ftr-362	97	15	tax	tax	NOUN
ftr-362	97	16	review	review	NOUN
ftr-362	98	1	[	[	X
ftr-362	98	2	vol	vol	NOUN
ftr-362	98	3	.	.	PUNCT
ftr-362	99	1	10:9	10:9	NUM
ftr-362	99	2	fourth	fourth	ADJ
ftr-362	99	3	taxable	taxable	ADJ
ftr-362	99	4	year	year	NOUN
ftr-362	99	5	following	follow	VERB
ftr-362	99	6	the	the	DET
ftr-362	99	7	debt	debt	NOUN
ftr-362	99	8	cancellation	cancellation	NOUN
ftr-362	99	9	;	;	PUNCT
ftr-362	99	10	the	the	DET
ftr-362	99	11	income	income	NOUN
ftr-362	99	12	is	be	AUX
ftr-362	99	13	recognized	recognize	VERB
ftr-362	99	14	ratably	ratably	ADV
ftr-362	99	15	in	in	ADP
ftr-362	99	16	each	each	PRON
ftr-362	99	17	of	of	ADP
ftr-362	99	18	2014	2014	NUM
ftr-362	99	19	through	through	ADP
ftr-362	99	20	2018	2018	NUM
ftr-362	99	21	.	.	PUNCT
ftr-362	100	1	if	if	SCONJ
ftr-362	100	2	a	a	DET
ftr-362	100	3	taxpayer	taxpayer	NOUN
ftr-362	100	4	elects	elect	NOUN
ftr-362	100	5	to	to	PART
ftr-362	100	6	defer	defer	VERB
ftr-362	100	7	debt	debt	NOUN
ftr-362	100	8	cancellation	cancellation	NOUN
ftr-362	100	9	income	income	NOUN
ftr-362	100	10	under	under	ADP
ftr-362	100	11	§	§	PROPN
ftr-362	100	12	108(i	108(i	PROPN
ftr-362	100	13	)	)	PUNCT
ftr-362	100	14	,	,	PUNCT
ftr-362	100	15	the	the	DET
ftr-362	100	16	§	§	PROPN
ftr-362	100	17	108(a	108(a	PROPN
ftr-362	100	18	)	)	PUNCT
ftr-362	100	19	exclusions	exclusion	NOUN
ftr-362	100	20	for	for	ADP
ftr-362	100	21	bankruptcy	bankruptcy	NOUN
ftr-362	100	22	,	,	PUNCT
ftr-362	100	23	insolvency	insolvency	NOUN
ftr-362	100	24	,	,	PUNCT
ftr-362	100	25	qualified	qualified	ADJ
ftr-362	100	26	farm	farm	NOUN
ftr-362	100	27	indebtedness	indebtedness	NOUN
ftr-362	100	28	,	,	PUNCT
ftr-362	100	29	and	and	CCONJ
ftr-362	100	30	qualified	qualified	ADJ
ftr-362	100	31	real	real	ADJ
ftr-362	100	32	property	property	NOUN
ftr-362	100	33	business	business	NOUN
ftr-362	100	34	indebtedness	indebtedness	NOUN
ftr-362	100	35	do	do	AUX
ftr-362	100	36	not	not	PART
ftr-362	100	37	apply	apply	VERB
ftr-362	100	38	to	to	ADP
ftr-362	100	39	the	the	DET
ftr-362	100	40	year	year	NOUN
ftr-362	100	41	of	of	ADP
ftr-362	100	42	the	the	DET
ftr-362	100	43	election	election	NOUN
ftr-362	100	44	or	or	CCONJ
ftr-362	100	45	any	any	DET
ftr-362	100	46	subsequent	subsequent	ADJ
ftr-362	100	47	year	year	NOUN
ftr-362	100	48	.	.	PUNCT
ftr-362	101	1	§	§	PROPN
ftr-362	101	2	108(i)(5)(c	108(i)(5)(c	NUM
ftr-362	101	3	)	)	PUNCT
ftr-362	101	4	.	.	PUNCT
ftr-362	102	1	thus	thus	ADV
ftr-362	102	2	,	,	PUNCT
ftr-362	102	3	the	the	DET
ftr-362	102	4	election	election	NOUN
ftr-362	102	5	can	can	AUX
ftr-362	102	6	not	not	PART
ftr-362	102	7	be	be	AUX
ftr-362	102	8	used	use	VERB
ftr-362	102	9	to	to	PART
ftr-362	102	10	move	move	VERB
ftr-362	102	11	the	the	DET
ftr-362	102	12	year	year	NOUN
ftr-362	102	13	of	of	ADP
ftr-362	102	14	inclusion	inclusion	NOUN
ftr-362	102	15	to	to	ADP
ftr-362	102	16	a	a	DET
ftr-362	102	17	year	year	NOUN
ftr-362	102	18	in	in	ADP
ftr-362	102	19	which	which	PRON
ftr-362	102	20	it	it	PRON
ftr-362	102	21	is	be	AUX
ftr-362	102	22	expected	expect	VERB
ftr-362	102	23	that	that	SCONJ
ftr-362	102	24	one	one	NUM
ftr-362	102	25	of	of	ADP
ftr-362	102	26	the	the	DET
ftr-362	102	27	exceptions	exception	NOUN
ftr-362	102	28	will	will	AUX
ftr-362	102	29	apply	apply	VERB
ftr-362	102	30	.	.	PUNCT
ftr-362	103	1	once	once	SCONJ
ftr-362	103	2	the	the	DET
ftr-362	103	3	election	election	NOUN
ftr-362	103	4	is	be	AUX
ftr-362	103	5	made	make	VERB
ftr-362	103	6	,	,	PUNCT
ftr-362	103	7	inclusion	inclusion	NOUN
ftr-362	103	8	is	be	AUX
ftr-362	103	9	inevitable	inevitable	ADJ
ftr-362	103	10	;	;	PUNCT
ftr-362	103	11	the	the	DET
ftr-362	103	12	statute	statute	NOUN
ftr-362	103	13	requires	require	VERB
ftr-362	103	14	acceleration	acceleration	NOUN
ftr-362	103	15	of	of	ADP
ftr-362	103	16	inclusion	inclusion	NOUN
ftr-362	103	17	to	to	ADP
ftr-362	103	18	the	the	DET
ftr-362	103	19	taxpayer	taxpayer	NOUN
ftr-362	103	20	’s	’s	PART
ftr-362	103	21	final	final	ADJ
ftr-362	103	22	return	return	NOUN
ftr-362	103	23	in	in	ADP
ftr-362	103	24	the	the	DET
ftr-362	103	25	event	event	NOUN
ftr-362	103	26	of	of	ADP
ftr-362	103	27	the	the	DET
ftr-362	103	28	intervening	intervene	VERB
ftr-362	103	29	death	death	NOUN
ftr-362	103	30	of	of	ADP
ftr-362	103	31	an	an	DET
ftr-362	103	32	individual	individual	NOUN
ftr-362	103	33	or	or	CCONJ
ftr-362	103	34	liquidation	liquidation	NOUN
ftr-362	103	35	or	or	CCONJ
ftr-362	103	36	termination	termination	NOUN
ftr-362	103	37	of	of	ADP
ftr-362	103	38	the	the	DET
ftr-362	103	39	business	business	NOUN
ftr-362	103	40	of	of	ADP
ftr-362	103	41	an	an	DET
ftr-362	103	42	entity	entity	NOUN
ftr-362	103	43	.	.	PUNCT
ftr-362	104	1	§	§	PROPN
ftr-362	104	2	108(i)(5)(d	108(i)(5)(d	PROPN
ftr-362	104	3	)	)	PUNCT
ftr-362	104	4	.	.	PUNCT
ftr-362	105	1	the	the	DET
ftr-362	105	2	acceleration	acceleration	NOUN
ftr-362	105	3	rule	rule	NOUN
ftr-362	105	4	also	also	ADV
ftr-362	105	5	applies	apply	VERB
ftr-362	105	6	in	in	ADP
ftr-362	105	7	the	the	DET
ftr-362	105	8	event	event	NOUN
ftr-362	105	9	of	of	ADP
ftr-362	105	10	the	the	DET
ftr-362	105	11	sale	sale	NOUN
ftr-362	105	12	or	or	CCONJ
ftr-362	105	13	exchange	exchange	NOUN
ftr-362	105	14	or	or	CCONJ
ftr-362	105	15	redemption	redemption	NOUN
ftr-362	105	16	of	of	ADP
ftr-362	105	17	an	an	DET
ftr-362	105	18	interest	interest	NOUN
ftr-362	105	19	in	in	ADP
ftr-362	105	20	a	a	DET
ftr-362	105	21	partnership	partnership	NOUN
ftr-362	105	22	or	or	CCONJ
ftr-362	105	23	s	s	NOUN
ftr-362	105	24	corporation	corporation	NOUN
ftr-362	105	25	by	by	ADP
ftr-362	105	26	a	a	DET
ftr-362	105	27	partner	partner	NOUN
ftr-362	105	28	or	or	CCONJ
ftr-362	105	29	shareholder	shareholder	NOUN
ftr-362	105	30	.	.	PUNCT
ftr-362	106	1	•	•	NUM
ftr-362	106	2	although	although	SCONJ
ftr-362	106	3	the	the	DET
ftr-362	106	4	statute	statute	NOUN
ftr-362	106	5	speaks	speak	VERB
ftr-362	106	6	in	in	ADP
ftr-362	106	7	terms	term	NOUN
ftr-362	106	8	of	of	ADP
ftr-362	106	9	cancellation	cancellation	NOUN
ftr-362	106	10	of	of	ADP
ftr-362	106	11	debt	debt	NOUN
ftr-362	106	12	income	income	NOUN
ftr-362	106	13	arising	arise	VERB
ftr-362	106	14	from	from	ADP
ftr-362	106	15	“	"	PUNCT
ftr-362	106	16	reacquisition	reacquisition	NOUN
ftr-362	106	17	”	"	PUNCT
ftr-362	106	18	of	of	ADP
ftr-362	106	19	a	a	DET
ftr-362	106	20	“	"	PUNCT
ftr-362	106	21	debt	debt	NOUN
ftr-362	106	22	instrument	instrument	NOUN
ftr-362	106	23	,	,	PUNCT
ftr-362	106	24	”	"	PUNCT
ftr-362	106	25	the	the	DET
ftr-362	106	26	statutory	statutory	ADJ
ftr-362	106	27	definitions	definition	NOUN
ftr-362	106	28	of	of	ADP
ftr-362	106	29	“	"	PUNCT
ftr-362	106	30	reacquisition	reacquisition	NOUN
ftr-362	106	31	”	"	PUNCT
ftr-362	106	32	and	and	CCONJ
ftr-362	106	33	“	"	PUNCT
ftr-362	106	34	an	an	DET
ftr-362	106	35	applicable	applicable	ADJ
ftr-362	106	36	debt	debt	NOUN
ftr-362	106	37	instrument	instrument	NOUN
ftr-362	106	38	,	,	PUNCT
ftr-362	106	39	”	"	PUNCT
ftr-362	106	40	respectively	respectively	ADV
ftr-362	106	41	,	,	PUNCT
ftr-362	106	42	are	be	AUX
ftr-362	106	43	broad	broad	ADJ
ftr-362	106	44	enough	enough	ADV
ftr-362	106	45	the	the	DET
ftr-362	106	46	provision	provision	NOUN
ftr-362	106	47	applies	apply	VERB
ftr-362	106	48	to	to	ADP
ftr-362	106	49	most	most	ADJ
ftr-362	106	50	situations	situation	NOUN
ftr-362	106	51	in	in	ADP
ftr-362	106	52	which	which	PRON
ftr-362	106	53	the	the	DET
ftr-362	106	54	debt	debt	NOUN
ftr-362	106	55	is	be	AUX
ftr-362	106	56	cancelled	cancel	VERB
ftr-362	106	57	.	.	PUNCT
ftr-362	107	1	section	section	NOUN
ftr-362	107	2	108(i)(3)(b	108(i)(3)(b	NUM
ftr-362	107	3	)	)	PUNCT
ftr-362	107	4	broadly	broadly	ADV
ftr-362	107	5	defines	define	VERB
ftr-362	107	6	“	"	PUNCT
ftr-362	107	7	debt	debt	NOUN
ftr-362	107	8	instrument	instrument	NOUN
ftr-362	107	9	”	"	PUNCT
ftr-362	107	10	to	to	PART
ftr-362	107	11	include	include	VERB
ftr-362	107	12	a	a	DET
ftr-362	107	13	bond	bond	NOUN
ftr-362	107	14	,	,	PUNCT
ftr-362	107	15	debenture	debenture	NOUN
ftr-362	107	16	,	,	PUNCT
ftr-362	107	17	note	note	NOUN
ftr-362	107	18	,	,	PUNCT
ftr-362	107	19	certificate	certificate	NOUN
ftr-362	107	20	,	,	PUNCT
ftr-362	107	21	or	or	CCONJ
ftr-362	107	22	any	any	DET
ftr-362	107	23	other	other	ADJ
ftr-362	107	24	instrument	instrument	NOUN
ftr-362	107	25	or	or	CCONJ
ftr-362	107	26	contractual	contractual	ADJ
ftr-362	107	27	arrangement	arrangement	NOUN
ftr-362	107	28	constituting	constitute	VERB
ftr-362	107	29	indebtedness	indebtedness	NOUN
ftr-362	107	30	within	within	ADP
ftr-362	107	31	the	the	DET
ftr-362	107	32	meaning	meaning	NOUN
ftr-362	107	33	of	of	ADP
ftr-362	107	34	§	§	PROPN
ftr-362	107	35	1275(a)(1	1275(a)(1	NUM
ftr-362	107	36	)	)	PUNCT
ftr-362	107	37	.	.	PUNCT
ftr-362	108	1	section	section	NOUN
ftr-362	108	2	108(i)(4)(b	108(i)(4)(b	PROPN
ftr-362	108	3	)	)	PUNCT
ftr-362	108	4	defines	define	VERB
ftr-362	108	5	“	"	PUNCT
ftr-362	108	6	acquisition	acquisition	NOUN
ftr-362	108	7	”	"	PUNCT
ftr-362	108	8	to	to	PART
ftr-362	108	9	include	include	VERB
ftr-362	108	10	(	(	PUNCT
ftr-362	108	11	1	1	X
ftr-362	108	12	)	)	PUNCT
ftr-362	108	13	an	an	DET
ftr-362	108	14	acquisition	acquisition	NOUN
ftr-362	108	15	of	of	ADP
ftr-362	108	16	the	the	DET
ftr-362	108	17	debt	debt	NOUN
ftr-362	108	18	instrument	instrument	NOUN
ftr-362	108	19	for	for	ADP
ftr-362	108	20	cash	cash	NOUN
ftr-362	108	21	,	,	PUNCT
ftr-362	108	22	(	(	PUNCT
ftr-362	108	23	2	2	X
ftr-362	108	24	)	)	PUNCT
ftr-362	108	25	the	the	DET
ftr-362	108	26	exchange	exchange	NOUN
ftr-362	108	27	of	of	ADP
ftr-362	108	28	the	the	DET
ftr-362	108	29	debt	debt	NOUN
ftr-362	108	30	instrument	instrument	NOUN
ftr-362	108	31	for	for	ADP
ftr-362	108	32	another	another	DET
ftr-362	108	33	debt	debt	NOUN
ftr-362	108	34	instrument	instrument	NOUN
ftr-362	108	35	,	,	PUNCT
ftr-362	108	36	including	include	VERB
ftr-362	108	37	an	an	DET
ftr-362	108	38	exchange	exchange	NOUN
ftr-362	108	39	resulting	result	VERB
ftr-362	108	40	from	from	ADP
ftr-362	108	41	a	a	DET
ftr-362	108	42	modification	modification	NOUN
ftr-362	108	43	of	of	ADP
ftr-362	108	44	the	the	DET
ftr-362	108	45	debt	debt	NOUN
ftr-362	108	46	instrument	instrument	NOUN
ftr-362	108	47	(	(	PUNCT
ftr-362	108	48	which	which	PRON
ftr-362	108	49	includes	include	VERB
ftr-362	108	50	a	a	DET
ftr-362	108	51	reduction	reduction	NOUN
ftr-362	108	52	of	of	ADP
ftr-362	108	53	the	the	DET
ftr-362	108	54	principal	principal	ADJ
ftr-362	108	55	amount	amount	NOUN
ftr-362	108	56	of	of	ADP
ftr-362	108	57	the	the	DET
ftr-362	108	58	debt	debt	NOUN
ftr-362	108	59	)	)	PUNCT
ftr-362	108	60	,	,	PUNCT
ftr-362	108	61	(	(	PUNCT
ftr-362	108	62	3	3	X
ftr-362	108	63	)	)	PUNCT
ftr-362	108	64	the	the	DET
ftr-362	108	65	exchange	exchange	NOUN
ftr-362	108	66	of	of	ADP
ftr-362	108	67	the	the	DET
ftr-362	108	68	debt	debt	NOUN
ftr-362	108	69	instrument	instrument	NOUN
ftr-362	108	70	for	for	ADP
ftr-362	108	71	corporate	corporate	ADJ
ftr-362	108	72	stock	stock	NOUN
ftr-362	108	73	or	or	CCONJ
ftr-362	108	74	a	a	DET
ftr-362	108	75	partnership	partnership	NOUN
ftr-362	108	76	interest	interest	NOUN
ftr-362	108	77	,	,	PUNCT
ftr-362	108	78	(	(	PUNCT
ftr-362	108	79	4	4	X
ftr-362	108	80	)	)	PUNCT
ftr-362	108	81	the	the	DET
ftr-362	108	82	contribution	contribution	NOUN
ftr-362	108	83	of	of	ADP
ftr-362	108	84	the	the	DET
ftr-362	108	85	debt	debt	NOUN
ftr-362	108	86	instrument	instrument	NOUN
ftr-362	108	87	to	to	ADP
ftr-362	108	88	capital	capital	NOUN
ftr-362	108	89	,	,	PUNCT
ftr-362	108	90	and	and	CCONJ
ftr-362	108	91	(	(	PUNCT
ftr-362	108	92	5	5	X
ftr-362	108	93	)	)	PUNCT
ftr-362	108	94	the	the	DET
ftr-362	108	95	complete	complete	ADJ
ftr-362	108	96	forgiveness	forgiveness	NOUN
ftr-362	108	97	of	of	ADP
ftr-362	108	98	the	the	DET
ftr-362	108	99	indebtedness	indebtedness	NOUN
ftr-362	108	100	by	by	ADP
ftr-362	108	101	the	the	DET
ftr-362	108	102	holder	holder	NOUN
ftr-362	108	103	of	of	ADP
ftr-362	108	104	the	the	DET
ftr-362	108	105	debt	debt	NOUN
ftr-362	108	106	instrument	instrument	NOUN
ftr-362	108	107	.	.	PUNCT
ftr-362	109	1	•	•	NUM
ftr-362	109	2	however	however	ADV
ftr-362	109	3	,	,	PUNCT
ftr-362	109	4	the	the	DET
ftr-362	109	5	statutory	statutory	ADJ
ftr-362	109	6	definition	definition	NOUN
ftr-362	109	7	of	of	ADP
ftr-362	109	8	“	"	PUNCT
ftr-362	109	9	acquisition	acquisition	NOUN
ftr-362	109	10	”	"	PUNCT
ftr-362	109	11	appears	appear	VERB
ftr-362	109	12	to	to	PART
ftr-362	109	13	omit	omit	VERB
ftr-362	109	14	the	the	DET
ftr-362	109	15	cancellation	cancellation	NOUN
ftr-362	109	16	of	of	ADP
ftr-362	109	17	a	a	DET
ftr-362	109	18	debt	debt	NOUN
ftr-362	109	19	in	in	ADP
ftr-362	109	20	connection	connection	NOUN
ftr-362	109	21	with	with	ADP
ftr-362	109	22	a	a	DET
ftr-362	109	23	property	property	NOUN
ftr-362	109	24	transfer	transfer	NOUN
ftr-362	109	25	,	,	PUNCT
ftr-362	109	26	for	for	ADP
ftr-362	109	27	example	example	NOUN
ftr-362	109	28	,	,	PUNCT
ftr-362	109	29	a	a	DET
ftr-362	109	30	deed	deed	NOUN
ftr-362	109	31	in	in	ADP
ftr-362	109	32	lieu	lieu	NOUN
ftr-362	109	33	of	of	ADP
ftr-362	109	34	foreclosure	foreclosure	NOUN
ftr-362	109	35	,	,	PUNCT
ftr-362	109	36	although	although	SCONJ
ftr-362	109	37	the	the	DET
ftr-362	109	38	legislative	legislative	ADJ
ftr-362	109	39	history	history	NOUN
ftr-362	109	40	contains	contain	VERB
ftr-362	109	41	some	some	DET
ftr-362	109	42	indication	indication	NOUN
ftr-362	109	43	that	that	SCONJ
ftr-362	109	44	this	this	DET
ftr-362	109	45	type	type	NOUN
ftr-362	109	46	of	of	ADP
ftr-362	109	47	debt	debt	NOUN
ftr-362	109	48	cancellation	cancellation	NOUN
ftr-362	109	49	is	be	AUX
ftr-362	109	50	included	include	VERB
ftr-362	109	51	.	.	PUNCT
ftr-362	110	1	•	•	NUM
ftr-362	110	2	query	query	NOUN
ftr-362	110	3	when	when	SCONJ
ftr-362	110	4	and	and	CCONJ
ftr-362	110	5	to	to	ADP
ftr-362	110	6	what	what	DET
ftr-362	110	7	extent	extent	NOUN
ftr-362	110	8	real	real	ADJ
ftr-362	110	9	estate	estate	NOUN
ftr-362	110	10	ownership	ownership	NOUN
ftr-362	110	11	qualifies	qualifie	NOUN
ftr-362	110	12	as	as	ADP
ftr-362	110	13	a	a	DET
ftr-362	110	14	trade	trade	NOUN
ftr-362	110	15	or	or	CCONJ
ftr-362	110	16	business	business	NOUN
ftr-362	110	17	.	.	PUNCT
ftr-362	111	1	a.	a.	NOUN
ftr-362	111	2	many	many	ADJ
ftr-362	111	3	of	of	ADP
ftr-362	111	4	the	the	DET
ftr-362	111	5	questions	question	NOUN
ftr-362	111	6	have	have	AUX
ftr-362	111	7	been	be	AUX
ftr-362	111	8	answered	answer	VERB
ftr-362	111	9	.	.	PUNCT
ftr-362	112	1	rev	rev	PROPN
ftr-362	112	2	.	.	PROPN
ftr-362	112	3	proc	proc	PROPN
ftr-362	112	4	.	.	PUNCT
ftr-362	113	1	2009	2009	NUM
ftr-362	113	2	-	-	SYM
ftr-362	113	3	37	37	NUM
ftr-362	113	4	,	,	PUNCT
ftr-362	113	5	2009	2009	NUM
ftr-362	113	6	-	-	SYM
ftr-362	113	7	36	36	NUM
ftr-362	113	8	i.r.b	i.r.b	NOUN
ftr-362	113	9	.	.	PUNCT
ftr-362	114	1	309	309	NUM
ftr-362	114	2	(	(	PUNCT
ftr-362	114	3	8/17/09	8/17/09	NUM
ftr-362	114	4	)	)	PUNCT
ftr-362	114	5	.	.	PUNCT
ftr-362	115	1	this	this	DET
ftr-362	115	2	revenue	revenue	NOUN
ftr-362	115	3	procedure	procedure	NOUN
ftr-362	115	4	provides	provide	VERB
ftr-362	115	5	the	the	DET
ftr-362	115	6	exclusive	exclusive	ADJ
ftr-362	115	7	procedure	procedure	NOUN
ftr-362	115	8	for	for	SCONJ
ftr-362	115	9	taxpayers	taxpayer	NOUN
ftr-362	115	10	to	to	PART
ftr-362	115	11	make	make	VERB
ftr-362	115	12	§	§	PROPN
ftr-362	115	13	108(i	108(i	PROPN
ftr-362	115	14	)	)	PUNCT
ftr-362	115	15	elections	election	NOUN
ftr-362	115	16	.	.	PUNCT
ftr-362	116	1	debt	debt	NOUN
ftr-362	116	2	cancellation	cancellation	NOUN
ftr-362	116	3	in	in	ADP
ftr-362	116	4	connection	connection	NOUN
ftr-362	116	5	with	with	ADP
ftr-362	116	6	a	a	DET
ftr-362	116	7	property	property	NOUN
ftr-362	116	8	transfer	transfer	NOUN
ftr-362	116	9	is	be	AUX
ftr-362	116	10	included	include	VERB
ftr-362	116	11	in	in	ADP
ftr-362	116	12	§	§	PROPN
ftr-362	116	13	108(i	108(i	PROPN
ftr-362	116	14	)	)	PUNCT
ftr-362	116	15	.	.	PUNCT
ftr-362	117	1	section	section	NOUN
ftr-362	117	2	4.04(3	4.04(3	NUM
ftr-362	117	3	)	)	PUNCT
ftr-362	117	4	permits	permit	VERB
ftr-362	117	5	partial	partial	ADJ
ftr-362	117	6	elections	election	NOUN
ftr-362	117	7	,	,	PUNCT
ftr-362	117	8	with	with	ADP
ftr-362	117	9	the	the	DET
ftr-362	117	10	partnership	partnership	NOUN
ftr-362	117	11	permitted	permit	VERB
ftr-362	117	12	to	to	PART
ftr-362	117	13	determine	determine	VERB
ftr-362	117	14	“	"	PUNCT
ftr-362	117	15	in	in	ADP
ftr-362	117	16	any	any	DET
ftr-362	117	17	manner	manner	NOUN
ftr-362	117	18	”	"	PUNCT
ftr-362	117	19	the	the	DET
ftr-362	117	20	portion	portion	NOUN
ftr-362	117	21	of	of	ADP
ftr-362	117	22	the	the	DET
ftr-362	117	23	cod	cod	NOUN
ftr-362	117	24	income	income	NOUN
ftr-362	117	25	that	that	PRON
ftr-362	117	26	is	be	AUX
ftr-362	117	27	the	the	DET
ftr-362	117	28	“	"	PUNCT
ftr-362	117	29	deferred	deferred	ADJ
ftr-362	117	30	amount	amount	NOUN
ftr-362	117	31	”	"	PUNCT
ftr-362	117	32	and	and	CCONJ
ftr-362	117	33	the	the	DET
ftr-362	117	34	portion	portion	NOUN
ftr-362	117	35	of	of	ADP
ftr-362	117	36	the	the	DET
ftr-362	117	37	cod	cod	NOUN
ftr-362	117	38	income	income	NOUN
ftr-362	117	39	that	that	PRON
ftr-362	117	40	is	be	AUX
ftr-362	117	41	the	the	DET
ftr-362	117	42	“	"	PUNCT
ftr-362	117	43	included	include	VERB
ftr-362	117	44	amount	amount	NOUN
ftr-362	117	45	”	"	PUNCT
ftr-362	117	46	with	with	ADP
ftr-362	117	47	respect	respect	NOUN
ftr-362	117	48	to	to	ADP
ftr-362	117	49	each	each	DET
ftr-362	117	50	partner	partner	NOUN
ftr-362	117	51	.	.	PUNCT
ftr-362	118	1	section	section	NOUN
ftr-362	118	2	4.11	4.11	NUM
ftr-362	118	3	permits	permit	VERB
ftr-362	118	4	2011	2011	NUM
ftr-362	118	5	]	]	PUNCT
ftr-362	118	6	recent	recent	ADJ
ftr-362	118	7	developments	development	NOUN
ftr-362	118	8	in	in	ADP
ftr-362	118	9	federal	federal	ADJ
ftr-362	118	10	income	income	NOUN
ftr-362	118	11	taxation	taxation	NOUN
ftr-362	118	12	573	573	NUM
ftr-362	118	13	protective	protective	ADJ
ftr-362	118	14	elections	election	NOUN
ftr-362	118	15	where	where	SCONJ
ftr-362	118	16	the	the	DET
ftr-362	118	17	taxpayer	taxpayer	NOUN
ftr-362	118	18	concludes	conclude	VERB
ftr-362	118	19	that	that	SCONJ
ftr-362	118	20	a	a	DET
ftr-362	118	21	particular	particular	ADJ
ftr-362	118	22	transaction	transaction	NOUN
ftr-362	118	23	does	do	AUX
ftr-362	118	24	not	not	PART
ftr-362	118	25	generate	generate	VERB
ftr-362	118	26	cod	cod	NOUN
ftr-362	118	27	income	income	NOUN
ftr-362	118	28	but	but	CCONJ
ftr-362	118	29	fears	fear	NOUN
ftr-362	118	30	that	that	SCONJ
ftr-362	118	31	the	the	DET
ftr-362	118	32	irs	irs	PROPN
ftr-362	118	33	may	may	AUX
ftr-362	118	34	determine	determine	VERB
ftr-362	118	35	otherwise	otherwise	ADV
ftr-362	118	36	.	.	PUNCT
ftr-362	119	1	a	a	DET
ftr-362	119	2	partner	partner	NOUN
ftr-362	119	3	’s	’s	PART
ftr-362	119	4	deferred	defer	VERB
ftr-362	119	5	§	§	PROPN
ftr-362	119	6	752(b	752(b	PROPN
ftr-362	119	7	)	)	PUNCT
ftr-362	119	8	amount	amount	NOUN
ftr-362	119	9	,	,	PUNCT
ftr-362	119	10	arising	arise	VERB
ftr-362	119	11	from	from	ADP
ftr-362	119	12	a	a	DET
ftr-362	119	13	decrease	decrease	NOUN
ftr-362	119	14	in	in	ADP
ftr-362	119	15	his	his	PRON
ftr-362	119	16	share	share	NOUN
ftr-362	119	17	of	of	ADP
ftr-362	119	18	partnership	partnership	NOUN
ftr-362	119	19	liabilities	liability	NOUN
ftr-362	119	20	,	,	PUNCT
ftr-362	119	21	will	will	AUX
ftr-362	119	22	be	be	AUX
ftr-362	119	23	treated	treat	VERB
ftr-362	119	24	as	as	ADP
ftr-362	119	25	a	a	DET
ftr-362	119	26	current	current	ADJ
ftr-362	119	27	distribution	distribution	NOUN
ftr-362	119	28	of	of	ADP
ftr-362	119	29	money	money	NOUN
ftr-362	119	30	in	in	ADP
ftr-362	119	31	the	the	DET
ftr-362	119	32	year	year	NOUN
ftr-362	119	33	that	that	SCONJ
ftr-362	119	34	the	the	DET
ftr-362	119	35	cod	cod	NOUN
ftr-362	119	36	income	income	NOUN
ftr-362	119	37	is	be	AUX
ftr-362	119	38	included	include	VERB
ftr-362	119	39	.	.	PUNCT
ftr-362	120	1	taxpayers	taxpayer	NOUN
ftr-362	120	2	are	be	AUX
ftr-362	120	3	allowed	allow	VERB
ftr-362	120	4	an	an	DET
ftr-362	120	5	automatic	automatic	ADJ
ftr-362	120	6	one	one	NUM
ftr-362	120	7	-	-	PUNCT
ftr-362	120	8	year	year	NOUN
ftr-362	120	9	extension	extension	NOUN
ftr-362	120	10	from	from	ADP
ftr-362	120	11	the	the	DET
ftr-362	120	12	due	due	ADJ
ftr-362	120	13	date	date	NOUN
ftr-362	120	14	to	to	PART
ftr-362	120	15	make	make	VERB
ftr-362	120	16	the	the	DET
ftr-362	120	17	election	election	NOUN
ftr-362	120	18	,	,	PUNCT
ftr-362	120	19	and	and	CCONJ
ftr-362	120	20	taxpayers	taxpayer	NOUN
ftr-362	120	21	who	who	PRON
ftr-362	120	22	made	make	VERB
ftr-362	120	23	elections	election	NOUN
ftr-362	120	24	before	before	ADP
ftr-362	120	25	the	the	DET
ftr-362	120	26	issuance	issuance	NOUN
ftr-362	120	27	of	of	ADP
ftr-362	120	28	the	the	DET
ftr-362	120	29	revenue	revenue	NOUN
ftr-362	120	30	procedure	procedure	NOUN
ftr-362	120	31	will	will	AUX
ftr-362	120	32	be	be	AUX
ftr-362	120	33	given	give	VERB
ftr-362	120	34	until	until	SCONJ
ftr-362	120	35	11/16/09	11/16/09	PROPN
ftr-362	120	36	to	to	PART
ftr-362	120	37	modify	modify	VERB
ftr-362	120	38	(	(	PUNCT
ftr-362	120	39	but	but	CCONJ
ftr-362	120	40	not	not	PART
ftr-362	120	41	revoke	revoke	VERB
ftr-362	120	42	)	)	PUNCT
ftr-362	120	43	their	their	PRON
ftr-362	120	44	existing	exist	VERB
ftr-362	120	45	elections	election	NOUN
ftr-362	120	46	.	.	PUNCT
ftr-362	121	1	corporate	corporate	ADJ
ftr-362	121	2	taxpayers	taxpayer	NOUN
ftr-362	121	3	making	make	VERB
ftr-362	121	4	a	a	DET
ftr-362	121	5	§	§	ADJ
ftr-362	121	6	108(i	108(i	PROPN
ftr-362	121	7	)	)	PUNCT
ftr-362	121	8	election	election	NOUN
ftr-362	121	9	are	be	AUX
ftr-362	121	10	required	require	VERB
ftr-362	121	11	to	to	PART
ftr-362	121	12	increase	increase	VERB
ftr-362	121	13	earnings	earning	NOUN
ftr-362	121	14	and	and	CCONJ
ftr-362	121	15	profits	profit	NOUN
ftr-362	121	16	for	for	ADP
ftr-362	121	17	the	the	DET
ftr-362	121	18	year	year	NOUN
ftr-362	121	19	of	of	ADP
ftr-362	121	20	the	the	DET
ftr-362	121	21	election	election	NOUN
ftr-362	121	22	.	.	PUNCT
ftr-362	122	1	b.	b.	PROPN
ftr-362	122	2	temporary	temporary	ADJ
ftr-362	122	3	regulations	regulation	NOUN
ftr-362	122	4	allocate	allocate	VERB
ftr-362	122	5	deferred	deferred	ADJ
ftr-362	122	6	cancellation	cancellation	NOUN
ftr-362	122	7	of	of	ADP
ftr-362	122	8	debt	debt	NOUN
ftr-362	122	9	income	income	NOUN
ftr-362	122	10	.	.	PUNCT
ftr-362	123	1	t.d	t.d	PROPN
ftr-362	123	2	.	.	PROPN
ftr-362	123	3	9498	9498	NUM
ftr-362	123	4	,	,	PUNCT
ftr-362	123	5	application	application	NOUN
ftr-362	123	6	of	of	ADP
ftr-362	123	7	section	section	NOUN
ftr-362	123	8	108(i	108(i	PROPN
ftr-362	123	9	)	)	PUNCT
ftr-362	123	10	to	to	ADP
ftr-362	123	11	partnerships	partnership	NOUN
ftr-362	123	12	and	and	CCONJ
ftr-362	123	13	s	s	NOUN
ftr-362	123	14	corporations	corporation	NOUN
ftr-362	123	15	,	,	PUNCT
ftr-362	123	16	75	75	NUM
ftr-362	123	17	f.r	f.r	NOUN
ftr-362	123	18	.	.	NOUN
ftr-362	123	19	49380	49380	NUM
ftr-362	123	20	(	(	PUNCT
ftr-362	123	21	8/13/10	8/13/10	NUM
ftr-362	123	22	)	)	PUNCT
ftr-362	123	23	.	.	PUNCT
ftr-362	124	1	section	section	NOUN
ftr-362	124	2	108(i	108(i	PROPN
ftr-362	124	3	)	)	PUNCT
ftr-362	124	4	provides	provide	VERB
ftr-362	124	5	an	an	DET
ftr-362	124	6	election	election	NOUN
ftr-362	124	7	to	to	PART
ftr-362	124	8	include	include	VERB
ftr-362	124	9	cancellation	cancellation	NOUN
ftr-362	124	10	of	of	ADP
ftr-362	124	11	indebtedness	indebtedness	NOUN
ftr-362	124	12	income	income	NOUN
ftr-362	124	13	resulting	result	VERB
ftr-362	124	14	from	from	ADP
ftr-362	124	15	a	a	DET
ftr-362	124	16	reacquisition	reacquisition	NOUN
ftr-362	124	17	(	(	PUNCT
ftr-362	124	18	broadly	broadly	ADV
ftr-362	124	19	defined	define	VERB
ftr-362	124	20	in	in	ADP
ftr-362	124	21	§	§	PROPN
ftr-362	124	22	108(i)(4	108(i)(4	NUM
ftr-362	124	23	)	)	PUNCT
ftr-362	124	24	)	)	PUNCT
ftr-362	124	25	of	of	ADP
ftr-362	124	26	a	a	DET
ftr-362	124	27	debt	debt	NOUN
ftr-362	124	28	instrument	instrument	NOUN
ftr-362	124	29	,	,	PUNCT
ftr-362	124	30	issued	issue	VERB
ftr-362	124	31	by	by	ADP
ftr-362	124	32	a	a	DET
ftr-362	124	33	c	c	NOUN
ftr-362	124	34	corporation	corporation	NOUN
ftr-362	124	35	or	or	CCONJ
ftr-362	124	36	other	other	ADJ
ftr-362	124	37	person	person	NOUN
ftr-362	124	38	engaged	engage	VERB
ftr-362	124	39	in	in	ADP
ftr-362	124	40	a	a	DET
ftr-362	124	41	trade	trade	NOUN
ftr-362	124	42	or	or	CCONJ
ftr-362	124	43	business	business	NOUN
ftr-362	124	44	,	,	PUNCT
ftr-362	124	45	ratably	ratably	ADV
ftr-362	124	46	over	over	ADP
ftr-362	124	47	five	five	NUM
ftr-362	124	48	years	year	NOUN
ftr-362	124	49	beginning	begin	VERB
ftr-362	124	50	with	with	ADP
ftr-362	124	51	the	the	DET
ftr-362	124	52	fifth	fifth	ADJ
ftr-362	124	53	year	year	NOUN
ftr-362	124	54	following	follow	VERB
ftr-362	124	55	reacquisition	reacquisition	NOUN
ftr-362	124	56	occurring	occur	VERB
ftr-362	124	57	in	in	ADP
ftr-362	124	58	2009	2009	NUM
ftr-362	124	59	,	,	PUNCT
ftr-362	124	60	and	and	CCONJ
ftr-362	124	61	the	the	DET
ftr-362	124	62	fourth	fourth	ADJ
ftr-362	124	63	year	year	NOUN
ftr-362	124	64	following	follow	VERB
ftr-362	124	65	reacquisition	reacquisition	NOUN
ftr-362	124	66	in	in	ADP
ftr-362	124	67	2010	2010	NUM
ftr-362	124	68	.	.	PUNCT
ftr-362	125	1	under	under	ADP
ftr-362	125	2	§	§	PROPN
ftr-362	125	3	108(i)(5)(b)(iii	108(i)(5)(b)(iii	NUM
ftr-362	125	4	)	)	PUNCT
ftr-362	125	5	an	an	DET
ftr-362	125	6	election	election	NOUN
ftr-362	125	7	is	be	AUX
ftr-362	125	8	made	make	VERB
ftr-362	125	9	by	by	ADP
ftr-362	125	10	the	the	DET
ftr-362	125	11	partnership	partnership	NOUN
ftr-362	125	12	,	,	PUNCT
ftr-362	125	13	not	not	PART
ftr-362	125	14	the	the	DET
ftr-362	125	15	partners	partner	NOUN
ftr-362	125	16	individually	individually	ADV
ftr-362	125	17	.	.	PUNCT
ftr-362	126	1	section	section	NOUN
ftr-362	126	2	108(i)(6	108(i)(6	NUM
ftr-362	126	3	)	)	PUNCT
ftr-362	126	4	requires	require	VERB
ftr-362	126	5	a	a	DET
ftr-362	126	6	partnership	partnership	NOUN
ftr-362	126	7	to	to	PART
ftr-362	126	8	allocate	allocate	VERB
ftr-362	126	9	the	the	DET
ftr-362	126	10	cod	cod	NOUN
ftr-362	126	11	income	income	NOUN
ftr-362	126	12	to	to	ADP
ftr-362	126	13	partners	partner	NOUN
ftr-362	126	14	according	accord	VERB
ftr-362	126	15	to	to	ADP
ftr-362	126	16	partnership	partnership	NOUN
ftr-362	126	17	share	share	NOUN
ftr-362	126	18	on	on	ADP
ftr-362	126	19	the	the	DET
ftr-362	126	20	day	day	NOUN
ftr-362	126	21	immediately	immediately	ADV
ftr-362	126	22	preceding	precede	VERB
ftr-362	126	23	reacquisition	reacquisition	NOUN
ftr-362	126	24	and	and	CCONJ
ftr-362	126	25	provides	provide	VERB
ftr-362	126	26	that	that	SCONJ
ftr-362	126	27	the	the	DET
ftr-362	126	28	discharge	discharge	NOUN
ftr-362	126	29	will	will	AUX
ftr-362	126	30	not	not	PART
ftr-362	126	31	trigger	trigger	VERB
ftr-362	126	32	§	§	PROPN
ftr-362	126	33	752(b	752(b	NUM
ftr-362	126	34	)	)	PUNCT
ftr-362	126	35	recognition	recognition	NOUN
ftr-362	126	36	under	under	ADP
ftr-362	126	37	§	§	PROPN
ftr-362	126	38	731	731	NUM
ftr-362	126	39	because	because	SCONJ
ftr-362	126	40	of	of	ADP
ftr-362	126	41	a	a	DET
ftr-362	126	42	reduction	reduction	NOUN
ftr-362	126	43	in	in	ADP
ftr-362	126	44	a	a	DET
ftr-362	126	45	partner	partner	NOUN
ftr-362	126	46	’s	’s	PART
ftr-362	126	47	share	share	NOUN
ftr-362	126	48	of	of	ADP
ftr-362	126	49	partnership	partnership	NOUN
ftr-362	126	50	liabilities	liability	NOUN
ftr-362	126	51	.	.	PUNCT
ftr-362	127	1	•	•	NUM
ftr-362	127	2	temp	temp	NOUN
ftr-362	127	3	.	.	PUNCT
ftr-362	128	1	reg	reg	NOUN
ftr-362	128	2	.	.	PUNCT
ftr-362	129	1	§	§	PROPN
ftr-362	129	2	1.108(i)-2t(d)(1	1.108(i)-2t(d)(1	NUM
ftr-362	129	3	)	)	PUNCT
ftr-362	129	4	provides	provide	VERB
ftr-362	129	5	five	five	NUM
ftr-362	129	6	safe	safe	ADJ
ftr-362	129	7	harbors	harbor	NOUN
ftr-362	129	8	where	where	SCONJ
ftr-362	129	9	debt	debt	NOUN
ftr-362	129	10	instruments	instrument	NOUN
ftr-362	129	11	issued	issue	VERB
ftr-362	129	12	by	by	ADP
ftr-362	129	13	a	a	DET
ftr-362	129	14	partnership	partnership	NOUN
ftr-362	129	15	or	or	CCONJ
ftr-362	129	16	s	s	PROPN
ftr-362	129	17	corporation	corporation	NOUN
ftr-362	129	18	will	will	AUX
ftr-362	129	19	be	be	AUX
ftr-362	129	20	treated	treat	VERB
ftr-362	129	21	as	as	SCONJ
ftr-362	129	22	issued	issue	VERB
ftr-362	129	23	in	in	ADP
ftr-362	129	24	a	a	DET
ftr-362	129	25	trade	trade	NOUN
ftr-362	129	26	or	or	CCONJ
ftr-362	129	27	business	business	NOUN
ftr-362	129	28	:	:	PUNCT
ftr-362	129	29	(	(	PUNCT
ftr-362	129	30	1	1	X
ftr-362	129	31	)	)	PUNCT
ftr-362	129	32	the	the	DET
ftr-362	129	33	gross	gross	ADJ
ftr-362	129	34	fair	fair	ADJ
ftr-362	129	35	market	market	NOUN
ftr-362	129	36	value	value	NOUN
ftr-362	129	37	of	of	ADP
ftr-362	129	38	the	the	DET
ftr-362	129	39	trade	trade	NOUN
ftr-362	129	40	or	or	CCONJ
ftr-362	129	41	business	business	NOUN
ftr-362	129	42	assets	asset	NOUN
ftr-362	129	43	of	of	ADP
ftr-362	129	44	the	the	DET
ftr-362	129	45	partnership	partnership	NOUN
ftr-362	129	46	or	or	CCONJ
ftr-362	129	47	s	s	PROPN
ftr-362	129	48	corporation	corporation	NOUN
ftr-362	129	49	represent	represent	VERB
ftr-362	129	50	at	at	ADV
ftr-362	129	51	least	least	ADV
ftr-362	129	52	80	80	NUM
ftr-362	129	53	percent	percent	NOUN
ftr-362	129	54	of	of	ADP
ftr-362	129	55	the	the	DET
ftr-362	129	56	fair	fair	ADJ
ftr-362	129	57	market	market	NOUN
ftr-362	129	58	value	value	NOUN
ftr-362	129	59	of	of	ADP
ftr-362	129	60	all	all	PRON
ftr-362	129	61	of	of	ADP
ftr-362	129	62	its	its	PRON
ftr-362	129	63	assets	asset	NOUN
ftr-362	129	64	on	on	ADP
ftr-362	129	65	the	the	DET
ftr-362	129	66	date	date	NOUN
ftr-362	129	67	of	of	ADP
ftr-362	129	68	issuance	issuance	NOUN
ftr-362	129	69	,	,	PUNCT
ftr-362	129	70	(	(	PUNCT
ftr-362	129	71	2	2	X
ftr-362	129	72	)	)	PUNCT
ftr-362	129	73	trade	trade	NOUN
ftr-362	129	74	or	or	CCONJ
ftr-362	129	75	business	business	NOUN
ftr-362	129	76	expenses	expense	NOUN
ftr-362	129	77	of	of	ADP
ftr-362	129	78	the	the	DET
ftr-362	129	79	partnership	partnership	NOUN
ftr-362	129	80	or	or	CCONJ
ftr-362	129	81	s	s	PROPN
ftr-362	129	82	corporation	corporation	NOUN
ftr-362	129	83	represent	represent	VERB
ftr-362	129	84	at	at	ADV
ftr-362	129	85	least	least	ADV
ftr-362	129	86	80	80	NUM
ftr-362	129	87	percent	percent	NOUN
ftr-362	129	88	of	of	ADP
ftr-362	129	89	all	all	DET
ftr-362	129	90	expenditures	expenditure	NOUN
ftr-362	129	91	,	,	PUNCT
ftr-362	129	92	(	(	PUNCT
ftr-362	129	93	3	3	X
ftr-362	129	94	)	)	PUNCT
ftr-362	129	95	at	at	ADV
ftr-362	129	96	least	least	ADJ
ftr-362	129	97	95	95	NUM
ftr-362	129	98	percent	percent	NOUN
ftr-362	129	99	of	of	ADP
ftr-362	129	100	the	the	DET
ftr-362	129	101	interest	interest	NOUN
ftr-362	129	102	paid	pay	VERB
ftr-362	129	103	on	on	ADP
ftr-362	129	104	the	the	DET
ftr-362	129	105	debt	debt	NOUN
ftr-362	129	106	instrument	instrument	NOUN
ftr-362	129	107	is	be	AUX
ftr-362	129	108	allocable	allocable	ADJ
ftr-362	129	109	to	to	PART
ftr-362	129	110	trade	trade	VERB
ftr-362	129	111	or	or	CCONJ
ftr-362	129	112	business	business	NOUN
ftr-362	129	113	expenditures	expenditure	NOUN
ftr-362	129	114	under	under	ADP
ftr-362	129	115	the	the	DET
ftr-362	129	116	interest	interest	NOUN
ftr-362	129	117	allocation	allocation	NOUN
ftr-362	129	118	rules	rule	NOUN
ftr-362	129	119	of	of	ADP
ftr-362	129	120	temp	temp	NOUN
ftr-362	129	121	.	.	PUNCT
ftr-362	130	1	reg	reg	NOUN
ftr-362	130	2	.	.	PUNCT
ftr-362	131	1	§	§	PROPN
ftr-362	131	2	1.1638	1.1638	NUM
ftr-362	131	3	t	t	PROPN
ftr-362	131	4	,	,	PUNCT
ftr-362	131	5	(	(	PUNCT
ftr-362	131	6	4	4	X
ftr-362	131	7	)	)	PUNCT
ftr-362	131	8	at	at	ADV
ftr-362	131	9	least	least	ADJ
ftr-362	131	10	95	95	NUM
ftr-362	131	11	percent	percent	NOUN
ftr-362	131	12	of	of	ADP
ftr-362	131	13	the	the	DET
ftr-362	131	14	proceeds	proceed	NOUN
ftr-362	131	15	from	from	ADP
ftr-362	131	16	the	the	DET
ftr-362	131	17	debt	debt	NOUN
ftr-362	131	18	instrument	instrument	NOUN
ftr-362	131	19	were	be	AUX
ftr-362	131	20	used	use	VERB
ftr-362	131	21	to	to	PART
ftr-362	131	22	acquire	acquire	VERB
ftr-362	131	23	trade	trade	NOUN
ftr-362	131	24	or	or	CCONJ
ftr-362	131	25	business	business	NOUN
ftr-362	131	26	assets	asset	NOUN
ftr-362	131	27	within	within	ADP
ftr-362	131	28	six	six	NUM
ftr-362	131	29	months	month	NOUN
ftr-362	131	30	of	of	ADP
ftr-362	131	31	the	the	DET
ftr-362	131	32	issue	issue	NOUN
ftr-362	131	33	of	of	ADP
ftr-362	131	34	the	the	DET
ftr-362	131	35	debt	debt	NOUN
ftr-362	131	36	,	,	PUNCT
ftr-362	131	37	or	or	CCONJ
ftr-362	131	38	(	(	PUNCT
ftr-362	131	39	5	5	X
ftr-362	131	40	)	)	PUNCT
ftr-362	131	41	the	the	DET
ftr-362	131	42	partnership	partnership	NOUN
ftr-362	131	43	or	or	CCONJ
ftr-362	131	44	s	s	PROPN
ftr-362	131	45	corporation	corporation	NOUN
ftr-362	131	46	issued	issue	VERB
ftr-362	131	47	the	the	DET
ftr-362	131	48	debt	debt	NOUN
ftr-362	131	49	instrument	instrument	NOUN
ftr-362	131	50	to	to	ADP
ftr-362	131	51	the	the	DET
ftr-362	131	52	seller	seller	NOUN
ftr-362	131	53	of	of	ADP
ftr-362	131	54	a	a	DET
ftr-362	131	55	trade	trade	NOUN
ftr-362	131	56	or	or	CCONJ
ftr-362	131	57	business	business	NOUN
ftr-362	131	58	to	to	PART
ftr-362	131	59	acquire	acquire	VERB
ftr-362	131	60	the	the	DET
ftr-362	131	61	trade	trade	NOUN
ftr-362	131	62	or	or	CCONJ
ftr-362	131	63	business	business	NOUN
ftr-362	131	64	.	.	PUNCT
ftr-362	132	1	absent	absent	ADJ
ftr-362	132	2	anchoring	anchoring	NOUN
ftr-362	132	3	in	in	ADP
ftr-362	132	4	one	one	NUM
ftr-362	132	5	of	of	ADP
ftr-362	132	6	the	the	DET
ftr-362	132	7	safe	safe	ADJ
ftr-362	132	8	harbors	harbor	NOUN
ftr-362	132	9	,	,	PUNCT
ftr-362	132	10	qualification	qualification	NOUN
ftr-362	132	11	of	of	ADP
ftr-362	132	12	a	a	DET
ftr-362	132	13	trade	trade	NOUN
ftr-362	132	14	or	or	CCONJ
ftr-362	132	15	business	business	NOUN
ftr-362	132	16	debt	debt	NOUN
ftr-362	132	17	is	be	AUX
ftr-362	132	18	a	a	DET
ftr-362	132	19	matter	matter	NOUN
ftr-362	132	20	of	of	ADP
ftr-362	132	21	facts	fact	NOUN
ftr-362	132	22	and	and	CCONJ
ftr-362	132	23	circumstances	circumstance	NOUN
ftr-362	132	24	.	.	PUNCT
ftr-362	133	1	•	•	NUM
ftr-362	133	2	while	while	SCONJ
ftr-362	133	3	§	§	PROPN
ftr-362	133	4	108(i)(5)(b)(iii	108(i)(5)(b)(iii	NUM
ftr-362	133	5	)	)	PUNCT
ftr-362	133	6	requires	require	VERB
ftr-362	133	7	the	the	DET
ftr-362	133	8	election	election	NOUN
ftr-362	133	9	to	to	PART
ftr-362	133	10	be	be	AUX
ftr-362	133	11	made	make	VERB
ftr-362	133	12	at	at	ADP
ftr-362	133	13	the	the	DET
ftr-362	133	14	partnership	partnership	NOUN
ftr-362	133	15	level	level	NOUN
ftr-362	133	16	,	,	PUNCT
ftr-362	133	17	temp	temp	NOUN
ftr-362	133	18	.	.	PUNCT
ftr-362	134	1	reg	reg	PROPN
ftr-362	134	2	.	.	PUNCT
ftr-362	135	1	§	§	PROPN
ftr-362	135	2	1.108(i)-2t(b)(1	1.108(i)-2t(b)(1	NUM
ftr-362	135	3	)	)	PUNCT
ftr-362	135	4	allows	allow	VERB
ftr-362	135	5	the	the	DET
ftr-362	135	6	partnership	partnership	NOUN
ftr-362	135	7	to	to	PART
ftr-362	135	8	allocate	allocate	VERB
ftr-362	135	9	both	both	CCONJ
ftr-362	135	10	deferred	defer	VERB
ftr-362	135	11	and	and	CCONJ
ftr-362	135	12	included	include	VERB
ftr-362	135	13	portions	portion	NOUN
ftr-362	135	14	of	of	ADP
ftr-362	135	15	cod	cod	NOUN
ftr-362	135	16	574	574	NUM
ftr-362	135	17	florida	florida	PROPN
ftr-362	135	18	tax	tax	NOUN
ftr-362	135	19	review	review	NOUN
ftr-362	136	1	[	[	X
ftr-362	136	2	vol	vol	NOUN
ftr-362	136	3	.	.	PUNCT
ftr-362	136	4	10:9	10:9	NUM
ftr-362	136	5	income	income	NOUN
ftr-362	136	6	to	to	ADP
ftr-362	136	7	the	the	DET
ftr-362	136	8	partners	partner	NOUN
ftr-362	136	9	.	.	PUNCT
ftr-362	137	1	the	the	DET
ftr-362	137	2	temporary	temporary	ADJ
ftr-362	137	3	regulations	regulation	NOUN
ftr-362	137	4	first	first	ADV
ftr-362	137	5	require	require	VERB
ftr-362	137	6	that	that	SCONJ
ftr-362	137	7	cod	cod	NOUN
ftr-362	137	8	income	income	NOUN
ftr-362	137	9	be	be	AUX
ftr-362	137	10	allocated	allocate	VERB
ftr-362	137	11	to	to	ADP
ftr-362	137	12	the	the	DET
ftr-362	137	13	partners	partner	NOUN
ftr-362	137	14	in	in	ADP
ftr-362	137	15	the	the	DET
ftr-362	137	16	partnership	partnership	NOUN
ftr-362	137	17	immediately	immediately	ADV
ftr-362	137	18	before	before	SCONJ
ftr-362	137	19	the	the	DET
ftr-362	137	20	reacquisition	reacquisition	NOUN
ftr-362	137	21	in	in	ADP
ftr-362	137	22	the	the	DET
ftr-362	137	23	manner	manner	NOUN
ftr-362	137	24	the	the	DET
ftr-362	137	25	income	income	NOUN
ftr-362	137	26	would	would	AUX
ftr-362	137	27	be	be	AUX
ftr-362	137	28	included	include	VERB
ftr-362	137	29	in	in	ADP
ftr-362	137	30	distributive	distributive	ADJ
ftr-362	137	31	shares	share	NOUN
ftr-362	137	32	under	under	ADP
ftr-362	137	33	§	§	PROPN
ftr-362	137	34	704	704	NUM
ftr-362	137	35	,	,	PUNCT
ftr-362	137	36	then	then	ADV
ftr-362	137	37	the	the	DET
ftr-362	137	38	partnership	partnership	NOUN
ftr-362	137	39	must	must	AUX
ftr-362	137	40	determine	determine	VERB
ftr-362	137	41	the	the	DET
ftr-362	137	42	amount	amount	NOUN
ftr-362	137	43	of	of	ADP
ftr-362	137	44	cod	cod	NOUN
ftr-362	137	45	income	income	NOUN
ftr-362	137	46	from	from	ADP
ftr-362	137	47	the	the	DET
ftr-362	137	48	applicable	applicable	ADJ
ftr-362	137	49	instrument	instrument	NOUN
ftr-362	137	50	that	that	PRON
ftr-362	137	51	is	be	AUX
ftr-362	137	52	the	the	DET
ftr-362	137	53	deferred	defer	VERB
ftr-362	137	54	amount	amount	NOUN
ftr-362	137	55	includible	includible	NOUN
ftr-362	137	56	in	in	ADP
ftr-362	137	57	the	the	DET
ftr-362	137	58	partner	partner	NOUN
ftr-362	137	59	’s	’s	PART
ftr-362	137	60	share	share	NOUN
ftr-362	137	61	and	and	CCONJ
ftr-362	137	62	the	the	DET
ftr-362	137	63	amount	amount	NOUN
ftr-362	137	64	that	that	PRON
ftr-362	137	65	is	be	AUX
ftr-362	137	66	immediately	immediately	ADV
ftr-362	137	67	includible	includible	ADJ
ftr-362	137	68	.	.	PUNCT
ftr-362	138	1	with	with	ADP
ftr-362	138	2	respect	respect	NOUN
ftr-362	138	3	to	to	ADP
ftr-362	138	4	deferred	defer	VERB
ftr-362	138	5	cod	cod	NOUN
ftr-362	138	6	income	income	NOUN
ftr-362	138	7	of	of	ADP
ftr-362	138	8	an	an	DET
ftr-362	138	9	s	s	NOUN
ftr-362	138	10	corporation	corporation	NOUN
ftr-362	138	11	,	,	PUNCT
ftr-362	138	12	the	the	DET
ftr-362	138	13	temp	temp	NOUN
ftr-362	138	14	.	.	PUNCT
ftr-362	139	1	reg	reg	NOUN
ftr-362	139	2	.	.	PUNCT
ftr-362	140	1	§	§	PROPN
ftr-362	140	2	1.108(i)-2t(c)(1	1.108(i)-2t(c)(1	NUM
ftr-362	140	3	)	)	PUNCT
ftr-362	140	4	requires	require	VERB
ftr-362	140	5	that	that	SCONJ
ftr-362	140	6	on	on	ADP
ftr-362	140	7	an	an	DET
ftr-362	140	8	election	election	NOUN
ftr-362	140	9	by	by	ADP
ftr-362	140	10	the	the	DET
ftr-362	140	11	s	s	PROPN
ftr-362	140	12	corporation	corporation	NOUN
ftr-362	140	13	,	,	PUNCT
ftr-362	140	14	deferred	deferred	ADJ
ftr-362	140	15	income	income	NOUN
ftr-362	140	16	must	must	AUX
ftr-362	140	17	be	be	AUX
ftr-362	140	18	shared	share	VERB
ftr-362	140	19	pro	pro	ADJ
ftr-362	140	20	rata	rata	NOUN
ftr-362	140	21	on	on	ADP
ftr-362	140	22	the	the	DET
ftr-362	140	23	basis	basis	NOUN
ftr-362	140	24	of	of	ADP
ftr-362	140	25	stock	stock	NOUN
ftr-362	140	26	ownership	ownership	NOUN
ftr-362	140	27	immediately	immediately	ADV
ftr-362	140	28	prior	prior	ADV
ftr-362	140	29	to	to	ADP
ftr-362	140	30	the	the	DET
ftr-362	140	31	reacquisition	reacquisition	NOUN
ftr-362	140	32	.	.	PUNCT
ftr-362	141	1	•	•	NUM
ftr-362	141	2	temp	temp	NOUN
ftr-362	141	3	.	.	PUNCT
ftr-362	142	1	reg	reg	NOUN
ftr-362	142	2	.	.	PUNCT
ftr-362	143	1	§	§	PROPN
ftr-362	143	2	1.108(i)-2t(b)(2	1.108(i)-2t(b)(2	NUM
ftr-362	143	3	)	)	PUNCT
ftr-362	143	4	provides	provide	VERB
ftr-362	143	5	that	that	SCONJ
ftr-362	143	6	a	a	DET
ftr-362	143	7	partner	partner	NOUN
ftr-362	143	8	’s	’s	PART
ftr-362	143	9	basis	basis	NOUN
ftr-362	143	10	is	be	AUX
ftr-362	143	11	not	not	PART
ftr-362	143	12	adjusted	adjust	VERB
ftr-362	143	13	under	under	ADP
ftr-362	143	14	§	§	PROPN
ftr-362	143	15	705(a	705(a	PROPN
ftr-362	143	16	)	)	PUNCT
ftr-362	143	17	to	to	PART
ftr-362	143	18	account	account	VERB
ftr-362	143	19	for	for	ADP
ftr-362	143	20	the	the	DET
ftr-362	143	21	partner	partner	NOUN
ftr-362	143	22	’s	’s	PART
ftr-362	143	23	share	share	NOUN
ftr-362	143	24	of	of	ADP
ftr-362	143	25	partnership	partnership	NOUN
ftr-362	143	26	deferred	defer	VERB
ftr-362	143	27	cod	cod	NOUN
ftr-362	143	28	income	income	NOUN
ftr-362	143	29	until	until	SCONJ
ftr-362	143	30	the	the	DET
ftr-362	143	31	deferred	defer	VERB
ftr-362	143	32	item	item	NOUN
ftr-362	143	33	is	be	AUX
ftr-362	143	34	recognized	recognize	VERB
ftr-362	143	35	by	by	ADP
ftr-362	143	36	the	the	DET
ftr-362	143	37	partner	partner	NOUN
ftr-362	143	38	.	.	PUNCT
ftr-362	144	1	likewise	likewise	ADV
ftr-362	144	2	,	,	PUNCT
ftr-362	144	3	§	§	PROPN
ftr-362	144	4	1.108(i)-2t(c)(2	1.108(i)-2t(c)(2	NUM
ftr-362	144	5	)	)	PUNCT
ftr-362	144	6	provides	provide	VERB
ftr-362	144	7	that	that	SCONJ
ftr-362	144	8	neither	neither	CCONJ
ftr-362	144	9	an	an	DET
ftr-362	144	10	s	s	NOUN
ftr-362	144	11	corporation	corporation	NOUN
ftr-362	144	12	shareholder	shareholder	NOUN
ftr-362	144	13	’s	’s	PART
ftr-362	144	14	basis	basis	NOUN
ftr-362	144	15	under	under	ADP
ftr-362	144	16	§	§	PROPN
ftr-362	144	17	1367	1367	NUM
ftr-362	144	18	nor	nor	CCONJ
ftr-362	144	19	the	the	DET
ftr-362	144	20	shareholder	shareholder	NOUN
ftr-362	144	21	’s	’s	PART
ftr-362	144	22	accumulated	accumulate	VERB
ftr-362	144	23	adjustment	adjustment	NOUN
ftr-362	144	24	account	account	NOUN
ftr-362	144	25	is	be	AUX
ftr-362	144	26	adjusted	adjust	VERB
ftr-362	144	27	for	for	ADP
ftr-362	144	28	deferred	defer	VERB
ftr-362	144	29	cod	cod	NOUN
ftr-362	144	30	income	income	NOUN
ftr-362	144	31	until	until	SCONJ
ftr-362	144	32	the	the	DET
ftr-362	144	33	shareholder	shareholder	NOUN
ftr-362	144	34	recognizes	recognize	VERB
ftr-362	144	35	the	the	DET
ftr-362	144	36	deferred	deferred	ADJ
ftr-362	144	37	cod	cod	NOUN
ftr-362	144	38	income	income	NOUN
ftr-362	144	39	.	.	PUNCT
ftr-362	145	1	•	•	NUM
ftr-362	145	2	following	follow	VERB
ftr-362	145	3	the	the	DET
ftr-362	145	4	rules	rule	NOUN
ftr-362	145	5	of	of	ADP
ftr-362	145	6	rev	rev	PROPN
ftr-362	145	7	.	.	PROPN
ftr-362	145	8	proc	proc	PROPN
ftr-362	145	9	.	.	PUNCT
ftr-362	146	1	2009	2009	NUM
ftr-362	146	2	-	-	SYM
ftr-362	146	3	37	37	NUM
ftr-362	146	4	,	,	PUNCT
ftr-362	146	5	and	and	CCONJ
ftr-362	146	6	applying	apply	VERB
ftr-362	146	7	the	the	DET
ftr-362	146	8	rules	rule	NOUN
ftr-362	146	9	of	of	ADP
ftr-362	146	10	§	§	PROPN
ftr-362	146	11	108(i)(6	108(i)(6	NUM
ftr-362	146	12	)	)	PUNCT
ftr-362	146	13	,	,	PUNCT
ftr-362	146	14	temp	temp	NOUN
ftr-362	146	15	.	.	PUNCT
ftr-362	147	1	reg	reg	PROPN
ftr-362	147	2	.	.	PUNCT
ftr-362	148	1	§	§	PROPN
ftr-362	148	2	1.108(i)-2t(b)(3	1.108(i)-2t(b)(3	NUM
ftr-362	148	3	)	)	PUNCT
ftr-362	148	4	provides	provide	VERB
ftr-362	148	5	that	that	DET
ftr-362	148	6	reduction	reduction	NOUN
ftr-362	148	7	in	in	ADP
ftr-362	148	8	a	a	DET
ftr-362	148	9	partner	partner	NOUN
ftr-362	148	10	’s	’s	PART
ftr-362	148	11	share	share	NOUN
ftr-362	148	12	of	of	ADP
ftr-362	148	13	partnership	partnership	NOUN
ftr-362	148	14	liabilities	liability	NOUN
ftr-362	148	15	is	be	AUX
ftr-362	148	16	determined	determine	VERB
ftr-362	148	17	under	under	ADP
ftr-362	148	18	§	§	PROPN
ftr-362	148	19	752(b	752(b	PROPN
ftr-362	148	20	)	)	PUNCT
ftr-362	148	21	when	when	SCONJ
ftr-362	148	22	a	a	DET
ftr-362	148	23	debt	debt	NOUN
ftr-362	148	24	instrument	instrument	NOUN
ftr-362	148	25	is	be	AUX
ftr-362	148	26	reacquired	reacquire	VERB
ftr-362	148	27	,	,	PUNCT
ftr-362	148	28	but	but	CCONJ
ftr-362	148	29	that	that	SCONJ
ftr-362	148	30	the	the	DET
ftr-362	148	31	reduction	reduction	NOUN
ftr-362	148	32	in	in	ADP
ftr-362	148	33	liabilities	liability	NOUN
ftr-362	148	34	is	be	AUX
ftr-362	148	35	not	not	PART
ftr-362	148	36	treated	treat	VERB
ftr-362	148	37	as	as	ADP
ftr-362	148	38	a	a	DET
ftr-362	148	39	distribution	distribution	NOUN
ftr-362	148	40	of	of	ADP
ftr-362	148	41	money	money	NOUN
ftr-362	148	42	until	until	SCONJ
ftr-362	148	43	deferred	defer	VERB
ftr-362	148	44	cod	cod	NOUN
ftr-362	148	45	income	income	NOUN
ftr-362	148	46	is	be	AUX
ftr-362	148	47	recognized	recognize	VERB
ftr-362	148	48	by	by	ADP
ftr-362	148	49	the	the	DET
ftr-362	148	50	partner	partner	NOUN
ftr-362	148	51	.	.	PUNCT
ftr-362	149	1	the	the	DET
ftr-362	149	2	temporary	temporary	ADJ
ftr-362	149	3	regulations	regulation	NOUN
ftr-362	149	4	provide	provide	VERB
ftr-362	149	5	additional	additional	ADJ
ftr-362	149	6	rules	rule	NOUN
ftr-362	149	7	for	for	ADP
ftr-362	149	8	determining	determine	VERB
ftr-362	149	9	a	a	DET
ftr-362	149	10	partner	partner	NOUN
ftr-362	149	11	’s	’s	PART
ftr-362	149	12	deferred	defer	VERB
ftr-362	149	13	amounts	amount	NOUN
ftr-362	149	14	where	where	SCONJ
ftr-362	149	15	the	the	DET
ftr-362	149	16	partner	partner	NOUN
ftr-362	149	17	would	would	AUX
ftr-362	149	18	recognize	recognize	VERB
ftr-362	149	19	§	§	PROPN
ftr-362	149	20	731	731	NUM
ftr-362	149	21	gain	gain	NOUN
ftr-362	149	22	in	in	ADP
ftr-362	149	23	the	the	DET
ftr-362	149	24	year	year	NOUN
ftr-362	149	25	of	of	ADP
ftr-362	149	26	the	the	DET
ftr-362	149	27	reacquisition	reacquisition	NOUN
ftr-362	149	28	.	.	PUNCT
ftr-362	150	1	•	•	NUM
ftr-362	150	2	partners	partner	NOUN
ftr-362	150	3	’	'	PUNCT
ftr-362	150	4	capital	capital	NOUN
ftr-362	150	5	accounts	account	NOUN
ftr-362	150	6	are	be	AUX
ftr-362	150	7	adjusted	adjust	VERB
ftr-362	150	8	as	as	SCONJ
ftr-362	150	9	if	if	SCONJ
ftr-362	150	10	no	no	DET
ftr-362	150	11	§	§	PROPN
ftr-362	150	12	108(i	108(i	PROPN
ftr-362	150	13	)	)	PUNCT
ftr-362	150	14	election	election	NOUN
ftr-362	150	15	were	be	AUX
ftr-362	150	16	made	make	VERB
ftr-362	150	17	.	.	PUNCT
ftr-362	151	1	•	•	NUM
ftr-362	151	2	temp	temp	NOUN
ftr-362	151	3	.	.	PUNCT
ftr-362	152	1	reg	reg	NOUN
ftr-362	152	2	.	.	PUNCT
ftr-362	153	1	§	§	PROPN
ftr-362	153	2	1.108(i)-2t(d)(3	1.108(i)-2t(d)(3	NUM
ftr-362	153	3	)	)	PUNCT
ftr-362	153	4	provides	provide	VERB
ftr-362	153	5	that	that	PRON
ftr-362	153	6	gain	gain	VERB
ftr-362	153	7	attributable	attributable	ADJ
ftr-362	153	8	to	to	ADP
ftr-362	153	9	a	a	DET
ftr-362	153	10	reduction	reduction	NOUN
ftr-362	153	11	in	in	ADP
ftr-362	153	12	a	a	DET
ftr-362	153	13	partner	partner	NOUN
ftr-362	153	14	’s	’s	NOUN
ftr-362	153	15	or	or	CCONJ
ftr-362	153	16	s	s	PROPN
ftr-362	153	17	corporation	corporation	NOUN
ftr-362	153	18	shareholder	shareholder	NOUN
ftr-362	153	19	’s	’s	PART
ftr-362	153	20	amount	amount	NOUN
ftr-362	153	21	at	at	ADP
ftr-362	153	22	-	-	PUNCT
ftr-362	153	23	risk	risk	NOUN
ftr-362	153	24	under	under	ADP
ftr-362	153	25	§	§	PROPN
ftr-362	153	26	465(e	465(e	PROPN
ftr-362	153	27	)	)	PUNCT
ftr-362	153	28	will	will	AUX
ftr-362	153	29	not	not	PART
ftr-362	153	30	be	be	AUX
ftr-362	153	31	taken	take	VERB
ftr-362	153	32	into	into	ADP
ftr-362	153	33	account	account	NOUN
ftr-362	153	34	in	in	ADP
ftr-362	153	35	the	the	DET
ftr-362	153	36	year	year	NOUN
ftr-362	153	37	of	of	ADP
ftr-362	153	38	reacquisition	reacquisition	NOUN
ftr-362	153	39	and	and	CCONJ
ftr-362	153	40	will	will	AUX
ftr-362	153	41	be	be	AUX
ftr-362	153	42	deferred	defer	VERB
ftr-362	153	43	to	to	ADP
ftr-362	153	44	the	the	DET
ftr-362	153	45	date	date	NOUN
ftr-362	153	46	the	the	DET
ftr-362	153	47	cod	cod	NOUN
ftr-362	153	48	income	income	NOUN
ftr-362	153	49	is	be	AUX
ftr-362	153	50	recognized	recognize	VERB
ftr-362	153	51	.	.	PUNCT
ftr-362	154	1	•	•	NUM
ftr-362	154	2	in	in	ADP
ftr-362	154	3	the	the	DET
ftr-362	154	4	case	case	NOUN
ftr-362	154	5	of	of	ADP
ftr-362	154	6	an	an	DET
ftr-362	154	7	acceleration	acceleration	NOUN
ftr-362	154	8	event	event	NOUN
ftr-362	154	9	under	under	ADP
ftr-362	154	10	§	§	PROPN
ftr-362	154	11	108(i)(5)(d	108(i)(5)(d	PROPN
ftr-362	154	12	)	)	PUNCT
ftr-362	154	13	that	that	PRON
ftr-362	154	14	requires	require	VERB
ftr-362	154	15	a	a	DET
ftr-362	154	16	partnership	partnership	NOUN
ftr-362	154	17	or	or	CCONJ
ftr-362	154	18	s	s	PROPN
ftr-362	154	19	corporation	corporation	NOUN
ftr-362	154	20	to	to	PART
ftr-362	154	21	recognize	recognize	VERB
ftr-362	154	22	deferred	deferred	ADJ
ftr-362	154	23	items	item	NOUN
ftr-362	154	24	,	,	PUNCT
ftr-362	154	25	under	under	ADP
ftr-362	154	26	temp	temp	NOUN
ftr-362	154	27	.	.	PUNCT
ftr-362	155	1	reg	reg	NOUN
ftr-362	155	2	.	.	PUNCT
ftr-362	156	1	§	§	PROPN
ftr-362	156	2	1.108(i)-2t(c)(3	1.108(i)-2t(c)(3	NUM
ftr-362	156	3	)	)	PUNCT
ftr-362	156	4	the	the	DET
ftr-362	156	5	partners	partner	NOUN
ftr-362	156	6	or	or	CCONJ
ftr-362	156	7	s	s	PART
ftr-362	156	8	corporation	corporation	NOUN
ftr-362	156	9	shareholders	shareholder	NOUN
ftr-362	156	10	must	must	AUX
ftr-362	156	11	account	account	VERB
ftr-362	156	12	for	for	ADP
ftr-362	156	13	deferred	deferred	ADJ
ftr-362	156	14	cod	cod	NOUN
ftr-362	156	15	in	in	ADP
ftr-362	156	16	the	the	DET
ftr-362	156	17	year	year	NOUN
ftr-362	156	18	that	that	SCONJ
ftr-362	156	19	the	the	DET
ftr-362	156	20	accelerating	accelerate	VERB
ftr-362	156	21	event	event	NOUN
ftr-362	156	22	takes	take	VERB
ftr-362	156	23	place	place	NOUN
ftr-362	156	24	.	.	PUNCT
ftr-362	157	1	in	in	ADP
ftr-362	157	2	addition	addition	NOUN
ftr-362	157	3	,	,	PUNCT
ftr-362	157	4	the	the	DET
ftr-362	157	5	temporary	temporary	ADJ
ftr-362	157	6	regulations	regulation	NOUN
ftr-362	157	7	described	describe	VERB
ftr-362	157	8	various	various	ADJ
ftr-362	157	9	circumstances	circumstance	NOUN
ftr-362	157	10	in	in	ADP
ftr-362	157	11	which	which	PRON
ftr-362	157	12	a	a	DET
ftr-362	157	13	partner	partner	NOUN
ftr-362	157	14	or	or	CCONJ
ftr-362	157	15	s	s	PROPN
ftr-362	157	16	corporation	corporation	NOUN
ftr-362	157	17	shareholder	shareholder	NOUN
ftr-362	157	18	terminates	terminate	VERB
ftr-362	157	19	the	the	DET
ftr-362	157	20	interest	interest	NOUN
ftr-362	157	21	in	in	ADP
ftr-362	157	22	the	the	DET
ftr-362	157	23	entity	entity	NOUN
ftr-362	157	24	that	that	PRON
ftr-362	157	25	will	will	AUX
ftr-362	157	26	require	require	VERB
ftr-362	157	27	acceleration	acceleration	NOUN
ftr-362	157	28	of	of	ADP
ftr-362	157	29	deferred	defer	VERB
ftr-362	157	30	cod	cod	NOUN
ftr-362	157	31	income	income	NOUN
ftr-362	157	32	,	,	PUNCT
ftr-362	157	33	including	include	VERB
ftr-362	157	34	death	death	NOUN
ftr-362	157	35	,	,	PUNCT
ftr-362	157	36	liquidation	liquidation	NOUN
ftr-362	157	37	,	,	PUNCT
ftr-362	157	38	sale	sale	NOUN
ftr-362	157	39	or	or	CCONJ
ftr-362	157	40	exchange	exchange	NOUN
ftr-362	157	41	,	,	PUNCT
ftr-362	157	42	redemption	redemption	NOUN
ftr-362	157	43	,	,	PUNCT
ftr-362	157	44	or	or	CCONJ
ftr-362	157	45	abandonment	abandonment	NOUN
ftr-362	157	46	.	.	PUNCT
ftr-362	158	1	2011	2011	NUM
ftr-362	158	2	]	]	PUNCT
ftr-362	158	3	recent	recent	ADJ
ftr-362	158	4	developments	development	NOUN
ftr-362	158	5	in	in	ADP
ftr-362	158	6	federal	federal	ADJ
ftr-362	158	7	income	income	NOUN
ftr-362	158	8	taxation	taxation	NOUN
ftr-362	158	9	575	575	NUM
ftr-362	158	10	•	•	NOUN
ftr-362	158	11	identical	identical	ADJ
ftr-362	158	12	proposed	propose	VERB
ftr-362	158	13	regulations	regulation	NOUN
ftr-362	158	14	were	be	AUX
ftr-362	158	15	issued	issue	VERB
ftr-362	158	16	simultaneously	simultaneously	ADV
ftr-362	158	17	.	.	PUNCT
ftr-362	159	1	reg-144762	reg-144762	NOUN
ftr-362	159	2	-	-	PUNCT
ftr-362	159	3	09	09	NUM
ftr-362	159	4	,	,	PUNCT
ftr-362	159	5	application	application	NOUN
ftr-362	159	6	of	of	ADP
ftr-362	159	7	section	section	NOUN
ftr-362	159	8	108(i	108(i	PROPN
ftr-362	159	9	)	)	PUNCT
ftr-362	159	10	to	to	ADP
ftr-362	159	11	partnerships	partnership	NOUN
ftr-362	159	12	and	and	CCONJ
ftr-362	159	13	s	s	NOUN
ftr-362	159	14	corporations	corporation	NOUN
ftr-362	159	15	,	,	PUNCT
ftr-362	159	16	75	75	NUM
ftr-362	159	17	f.r	f.r	NOUN
ftr-362	159	18	.	.	NOUN
ftr-362	159	19	49427	49427	NUM
ftr-362	159	20	(	(	PUNCT
ftr-362	159	21	8/13/10	8/13/10	NUM
ftr-362	159	22	)	)	PUNCT
ftr-362	159	23	.	.	PUNCT
ftr-362	160	1	c.	c.	PROPN
ftr-362	160	2	significant	significant	ADJ
ftr-362	160	3	guidance	guidance	NOUN
ftr-362	160	4	on	on	ADP
ftr-362	160	5	a	a	DET
ftr-362	160	6	soon	soon	ADV
ftr-362	160	7	to	to	PART
ftr-362	160	8	expire	expire	VERB
ftr-362	160	9	beneficial	beneficial	ADJ
ftr-362	160	10	code	code	NOUN
ftr-362	160	11	section	section	NOUN
ftr-362	160	12	that	that	PRON
ftr-362	160	13	leaves	leave	VERB
ftr-362	160	14	a	a	DET
ftr-362	160	15	nasty	nasty	ADJ
ftr-362	160	16	hangover	hangover	NOUN
ftr-362	160	17	.	.	PUNCT
ftr-362	161	1	t.d	t.d	PROPN
ftr-362	161	2	.	.	PROPN
ftr-362	161	3	9497	9497	NUM
ftr-362	161	4	,	,	PUNCT
ftr-362	161	5	guidance	guidance	NOUN
ftr-362	161	6	regarding	regard	VERB
ftr-362	161	7	deferred	deferred	ADJ
ftr-362	161	8	discharge	discharge	NOUN
ftr-362	161	9	of	of	ADP
ftr-362	161	10	indebtedness	indebtedness	NOUN
ftr-362	161	11	income	income	NOUN
ftr-362	161	12	of	of	ADP
ftr-362	161	13	corporations	corporation	NOUN
ftr-362	161	14	and	and	CCONJ
ftr-362	161	15	deferred	defer	VERB
ftr-362	161	16	original	original	ADJ
ftr-362	161	17	issue	issue	NOUN
ftr-362	161	18	discount	discount	NOUN
ftr-362	161	19	deductions	deduction	NOUN
ftr-362	161	20	,	,	PUNCT
ftr-362	161	21	75	75	NUM
ftr-362	161	22	f.r	f.r	NOUN
ftr-362	161	23	.	.	NOUN
ftr-362	161	24	49394	49394	NUM
ftr-362	161	25	(	(	PUNCT
ftr-362	161	26	8/13/10	8/13/10	NUM
ftr-362	161	27	)	)	PUNCT
ftr-362	161	28	.	.	PUNCT
ftr-362	162	1	the	the	DET
ftr-362	162	2	irs	irs	PROPN
ftr-362	162	3	and	and	CCONJ
ftr-362	162	4	treasury	treasury	PROPN
ftr-362	162	5	have	have	AUX
ftr-362	162	6	promulgated	promulgate	VERB
ftr-362	162	7	temp	temp	NOUN
ftr-362	162	8	.	.	PUNCT
ftr-362	163	1	reg	reg	NOUN
ftr-362	163	2	.	.	PUNCT
ftr-362	164	1	§	§	PROPN
ftr-362	164	2	§	§	PROPN
ftr-362	164	3	1.108(i)-0	1.108(i)-0	PROPN
ftr-362	164	4	t	t	NOUN
ftr-362	164	5	through	through	ADP
ftr-362	164	6	1.108(i)-3	1.108(i)-3	PROPN
ftr-362	164	7	t	t	NOUN
ftr-362	164	8	providing	provide	VERB
ftr-362	164	9	detailed	detailed	ADJ
ftr-362	164	10	rules	rule	NOUN
ftr-362	164	11	for	for	ADP
ftr-362	164	12	c	c	NOUN
ftr-362	164	13	corporations	corporation	NOUN
ftr-362	164	14	regarding	regard	VERB
ftr-362	164	15	the	the	DET
ftr-362	164	16	acceleration	acceleration	NOUN
ftr-362	164	17	of	of	ADP
ftr-362	164	18	deferred	defer	VERB
ftr-362	164	19	cod	cod	NOUN
ftr-362	164	20	income	income	NOUN
ftr-362	164	21	and	and	CCONJ
ftr-362	164	22	deferred	defer	VERB
ftr-362	164	23	oid	oid	NOUN
ftr-362	164	24	deductions	deduction	NOUN
ftr-362	164	25	under	under	ADP
ftr-362	164	26	§	§	PROPN
ftr-362	164	27	108(i)(5)(d	108(i)(5)(d	PROPN
ftr-362	164	28	)	)	PUNCT
ftr-362	164	29	,	,	PUNCT
ftr-362	164	30	and	and	CCONJ
ftr-362	164	31	the	the	DET
ftr-362	164	32	calculation	calculation	NOUN
ftr-362	164	33	of	of	ADP
ftr-362	164	34	earnings	earning	NOUN
ftr-362	164	35	and	and	CCONJ
ftr-362	164	36	profits	profit	NOUN
ftr-362	164	37	as	as	ADP
ftr-362	164	38	a	a	DET
ftr-362	164	39	result	result	NOUN
ftr-362	164	40	of	of	ADP
ftr-362	164	41	an	an	DET
ftr-362	164	42	election	election	NOUN
ftr-362	164	43	under	under	ADP
ftr-362	164	44	§	§	PROPN
ftr-362	164	45	108(i	108(i	PROPN
ftr-362	164	46	)	)	PUNCT
ftr-362	164	47	.	.	PUNCT
ftr-362	165	1	the	the	DET
ftr-362	165	2	regulations	regulation	NOUN
ftr-362	165	3	also	also	ADV
ftr-362	165	4	provide	provide	VERB
ftr-362	165	5	rules	rule	NOUN
ftr-362	165	6	applicable	applicable	ADJ
ftr-362	165	7	to	to	ADP
ftr-362	165	8	all	all	DET
ftr-362	165	9	taxpayers	taxpayer	NOUN
ftr-362	165	10	regarding	regard	VERB
ftr-362	165	11	deferred	defer	VERB
ftr-362	165	12	oid	oid	NOUN
ftr-362	165	13	deductions	deduction	NOUN
ftr-362	165	14	under	under	ADP
ftr-362	165	15	§	§	PROPN
ftr-362	165	16	108(i	108(i	PROPN
ftr-362	165	17	)	)	PUNCT
ftr-362	165	18	as	as	ADP
ftr-362	165	19	a	a	DET
ftr-362	165	20	result	result	NOUN
ftr-362	165	21	of	of	ADP
ftr-362	165	22	a	a	DET
ftr-362	165	23	reacquisition	reacquisition	NOUN
ftr-362	165	24	of	of	ADP
ftr-362	165	25	an	an	DET
ftr-362	165	26	applicable	applicable	ADJ
ftr-362	165	27	debt	debt	NOUN
ftr-362	165	28	instrument	instrument	NOUN
ftr-362	165	29	by	by	ADP
ftr-362	165	30	an	an	DET
ftr-362	165	31	issuer	issuer	NOUN
ftr-362	165	32	or	or	CCONJ
ftr-362	165	33	related	related	ADJ
ftr-362	165	34	party	party	NOUN
ftr-362	165	35	.	.	PUNCT
ftr-362	166	1	•	•	NUM
ftr-362	166	2	identical	identical	ADJ
ftr-362	166	3	proposed	propose	VERB
ftr-362	166	4	regulations	regulation	NOUN
ftr-362	166	5	were	be	AUX
ftr-362	166	6	issued	issue	VERB
ftr-362	166	7	simultaneously	simultaneously	ADV
ftr-362	166	8	.	.	PUNCT
ftr-362	167	1	reg-142800	reg-142800	NOUN
ftr-362	167	2	-	-	PUNCT
ftr-362	167	3	09	09	NUM
ftr-362	167	4	,	,	PUNCT
ftr-362	167	5	guidance	guidance	NOUN
ftr-362	167	6	regarding	regard	VERB
ftr-362	167	7	deferred	deferred	ADJ
ftr-362	167	8	discharge	discharge	NOUN
ftr-362	167	9	of	of	ADP
ftr-362	167	10	indebtedness	indebtedness	NOUN
ftr-362	167	11	income	income	NOUN
ftr-362	167	12	of	of	ADP
ftr-362	167	13	corporations	corporation	NOUN
ftr-362	167	14	and	and	CCONJ
ftr-362	167	15	deferred	defer	VERB
ftr-362	167	16	original	original	ADJ
ftr-362	167	17	issue	issue	NOUN
ftr-362	167	18	discount	discount	NOUN
ftr-362	167	19	deductions	deduction	NOUN
ftr-362	167	20	,	,	PUNCT
ftr-362	167	21	75	75	NUM
ftr-362	167	22	f.r	f.r	NOUN
ftr-362	167	23	.	.	PROPN
ftr-362	167	24	49428	49428	NUM
ftr-362	167	25	(	(	PUNCT
ftr-362	167	26	8/13/10	8/13/10	NUM
ftr-362	167	27	)	)	PUNCT
ftr-362	167	28	.	.	PUNCT
ftr-362	168	1	2	2	X
ftr-362	168	2	.	.	X
ftr-362	168	3	rev	rev	PROPN
ftr-362	168	4	.	.	PROPN
ftr-362	168	5	rul	rul	PROPN
ftr-362	168	6	.	.	PUNCT
ftr-362	168	7	2010	2010	NUM
ftr-362	168	8	-	-	SYM
ftr-362	168	9	10	10	NUM
ftr-362	168	10	,	,	PUNCT
ftr-362	168	11	2010	2010	NUM
ftr-362	168	12	-	-	SYM
ftr-362	168	13	13	13	NUM
ftr-362	168	14	i.r.b	i.r.b	NOUN
ftr-362	168	15	.	.	PUNCT
ftr-362	169	1	461	461	NUM
ftr-362	169	2	(	(	PUNCT
ftr-362	169	3	3/29/10	3/29/10	NUM
ftr-362	169	4	)	)	PUNCT
ftr-362	169	5	provides	provide	VERB
ftr-362	169	6	standard	standard	ADJ
ftr-362	169	7	industry	industry	NOUN
ftr-362	169	8	fare	fare	NOUN
ftr-362	169	9	level	level	NOUN
ftr-362	169	10	cents	cent	NOUN
ftr-362	169	11	-	-	PUNCT
ftr-362	169	12	per	per	ADP
ftr-362	169	13	-	-	PUNCT
ftr-362	169	14	mile	mile	NOUN
ftr-362	169	15	rates	rate	NOUN
ftr-362	169	16	and	and	CCONJ
ftr-362	169	17	terminal	terminal	ADJ
ftr-362	169	18	charges	charge	NOUN
ftr-362	169	19	for	for	ADP
ftr-362	169	20	the	the	DET
ftr-362	169	21	first	first	ADJ
ftr-362	169	22	half	half	NOUN
ftr-362	169	23	of	of	ADP
ftr-362	169	24	2010	2010	NUM
ftr-362	169	25	for	for	ADP
ftr-362	169	26	determining	determine	VERB
ftr-362	169	27	the	the	DET
ftr-362	169	28	value	value	NOUN
ftr-362	169	29	of	of	ADP
ftr-362	169	30	noncommercial	noncommercial	ADJ
ftr-362	169	31	flights	flight	NOUN
ftr-362	169	32	on	on	ADP
ftr-362	169	33	employer	employer	NOUN
ftr-362	169	34	provided	provide	VERB
ftr-362	169	35	aircraft	aircraft	NOUN
ftr-362	169	36	.	.	PUNCT
ftr-362	170	1	3	3	X
ftr-362	170	2	.	.	X
ftr-362	170	3	these	these	DET
ftr-362	170	4	winds	wind	NOUN
ftr-362	170	5	blow	blow	VERB
ftr-362	170	6	in	in	ADP
ftr-362	170	7	capital	capital	NOUN
ftr-362	170	8	contributions	contribution	NOUN
ftr-362	170	9	.	.	PUNCT
ftr-362	171	1	southern	southern	ADJ
ftr-362	171	2	family	family	NOUN
ftr-362	171	3	insurance	insurance	NOUN
ftr-362	171	4	company	company	PROPN
ftr-362	171	5	v.	v.	PROPN
ftr-362	171	6	united	united	PROPN
ftr-362	171	7	states	states	PROPN
ftr-362	171	8	,	,	PUNCT
ftr-362	171	9	106	106	NUM
ftr-362	171	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	171	11	20107200	20107200	NUM
ftr-362	171	12	(	(	PUNCT
ftr-362	171	13	m.d	m.d	PROPN
ftr-362	171	14	.	.	PROPN
ftr-362	171	15	fla	fla	PROPN
ftr-362	171	16	.	.	PUNCT
ftr-362	172	1	12/1/10	12/1/10	NUM
ftr-362	172	2	)	)	PUNCT
ftr-362	172	3	.	.	PUNCT
ftr-362	173	1	following	follow	VERB
ftr-362	173	2	hurricane	hurricane	PROPN
ftr-362	173	3	andrew	andrew	PROPN
ftr-362	173	4	,	,	PUNCT
ftr-362	173	5	the	the	DET
ftr-362	173	6	state	state	NOUN
ftr-362	173	7	of	of	ADP
ftr-362	173	8	florida	florida	PROPN
ftr-362	173	9	created	create	VERB
ftr-362	173	10	a	a	DET
ftr-362	173	11	joint	joint	ADJ
ftr-362	173	12	underwriting	underwriting	NOUN
ftr-362	173	13	association	association	NOUN
ftr-362	173	14	(	(	PUNCT
ftr-362	173	15	jua	jua	NOUN
ftr-362	173	16	)	)	PUNCT
ftr-362	173	17	as	as	ADP
ftr-362	173	18	a	a	DET
ftr-362	173	19	windstorm	windstorm	NOUN
ftr-362	173	20	insurer	insurer	NOUN
ftr-362	173	21	of	of	ADP
ftr-362	173	22	last	last	ADJ
ftr-362	173	23	resort	resort	NOUN
ftr-362	173	24	.	.	PUNCT
ftr-362	174	1	state	state	NOUN
ftr-362	174	2	legislation	legislation	NOUN
ftr-362	174	3	provided	provide	VERB
ftr-362	174	4	for	for	ADP
ftr-362	174	5	a	a	DET
ftr-362	174	6	“	"	PUNCT
ftr-362	174	7	takeout	takeout	NOUN
ftr-362	174	8	bonus	bonus	NOUN
ftr-362	174	9	”	"	PUNCT
ftr-362	174	10	payable	payable	ADJ
ftr-362	174	11	to	to	ADP
ftr-362	174	12	private	private	ADJ
ftr-362	174	13	insurers	insurer	NOUN
ftr-362	174	14	for	for	ADP
ftr-362	174	15	each	each	DET
ftr-362	174	16	risk	risk	NOUN
ftr-362	174	17	they	they	PRON
ftr-362	174	18	removed	remove	VERB
ftr-362	174	19	from	from	ADP
ftr-362	174	20	the	the	DET
ftr-362	174	21	jua	jua	NOUN
ftr-362	174	22	.	.	PUNCT
ftr-362	175	1	the	the	DET
ftr-362	175	2	taxpayer	taxpayer	NOUN
ftr-362	175	3	was	be	AUX
ftr-362	175	4	formed	form	VERB
ftr-362	175	5	to	to	PART
ftr-362	175	6	provide	provide	VERB
ftr-362	175	7	residential	residential	ADJ
ftr-362	175	8	insurance	insurance	NOUN
ftr-362	175	9	and	and	CCONJ
ftr-362	175	10	participate	participate	VERB
ftr-362	175	11	in	in	ADP
ftr-362	175	12	the	the	DET
ftr-362	175	13	jua	jua	PROPN
ftr-362	175	14	takeout	takeout	PROPN
ftr-362	175	15	program	program	PROPN
ftr-362	175	16	.	.	PUNCT
ftr-362	176	1	the	the	DET
ftr-362	176	2	taxpayer	taxpayer	NOUN
ftr-362	176	3	reported	report	VERB
ftr-362	176	4	bonuses	bonus	NOUN
ftr-362	176	5	received	receive	VERB
ftr-362	176	6	from	from	ADP
ftr-362	176	7	the	the	DET
ftr-362	176	8	jua	jua	NOUN
ftr-362	176	9	as	as	ADP
ftr-362	176	10	nonshareholder	nonshareholder	NOUN
ftr-362	176	11	contributions	contribution	NOUN
ftr-362	176	12	that	that	PRON
ftr-362	176	13	were	be	AUX
ftr-362	176	14	excluded	exclude	VERB
ftr-362	176	15	under	under	ADP
ftr-362	176	16	§	§	PROPN
ftr-362	176	17	118	118	NUM
ftr-362	176	18	.	.	PUNCT
ftr-362	177	1	following	follow	VERB
ftr-362	177	2	an	an	DET
ftr-362	177	3	“	"	PUNCT
ftr-362	177	4	intent	intent	NOUN
ftr-362	177	5	of	of	ADP
ftr-362	177	6	the	the	DET
ftr-362	177	7	contributor	contributor	NOUN
ftr-362	177	8	test	test	NOUN
ftr-362	177	9	”	"	PUNCT
ftr-362	177	10	that	that	PRON
ftr-362	177	11	it	it	PRON
ftr-362	177	12	derived	derive	VERB
ftr-362	177	13	from	from	ADP
ftr-362	177	14	case	case	NOUN
ftr-362	177	15	law	law	NOUN
ftr-362	177	16	,	,	PUNCT
ftr-362	177	17	the	the	DET
ftr-362	177	18	court	court	NOUN
ftr-362	177	19	found	find	VERB
ftr-362	177	20	that	that	SCONJ
ftr-362	177	21	the	the	DET
ftr-362	177	22	florida	florida	PROPN
ftr-362	177	23	legislature	legislature	NOUN
ftr-362	177	24	intended	intend	VERB
ftr-362	177	25	the	the	DET
ftr-362	177	26	takeout	takeout	NOUN
ftr-362	177	27	bonuses	bonus	NOUN
ftr-362	177	28	to	to	PART
ftr-362	177	29	constitute	constitute	VERB
ftr-362	177	30	a	a	DET
ftr-362	177	31	nonshareholder	nonshareholder	NOUN
ftr-362	177	32	contribution	contribution	NOUN
ftr-362	177	33	to	to	ADP
ftr-362	177	34	capital	capital	NOUN
ftr-362	177	35	and	and	CCONJ
ftr-362	177	36	excluded	exclude	VERB
ftr-362	177	37	the	the	DET
ftr-362	177	38	payments	payment	NOUN
ftr-362	177	39	from	from	ADP
ftr-362	177	40	income	income	NOUN
ftr-362	177	41	under	under	ADP
ftr-362	177	42	§	§	PROPN
ftr-362	177	43	118	118	NUM
ftr-362	177	44	.	.	NOUN
ftr-362	178	1	•	•	NOUN
ftr-362	178	2	the	the	DET
ftr-362	178	3	case	case	NOUN
ftr-362	178	4	did	do	AUX
ftr-362	178	5	not	not	PART
ftr-362	178	6	discuss	discuss	VERB
ftr-362	178	7	the	the	DET
ftr-362	178	8	treatment	treatment	NOUN
ftr-362	178	9	of	of	ADP
ftr-362	178	10	the	the	DET
ftr-362	178	11	contributed	contribute	VERB
ftr-362	178	12	capital	capital	NOUN
ftr-362	178	13	under	under	ADP
ftr-362	178	14	§	§	PROPN
ftr-362	178	15	362(c	362(c	PROPN
ftr-362	178	16	)	)	PUNCT
ftr-362	178	17	.	.	PUNCT
ftr-362	179	1	4	4	X
ftr-362	179	2	.	.	PUNCT
ftr-362	180	1	but	but	CCONJ
ftr-362	180	2	this	this	DET
ftr-362	180	3	claim	claim	NOUN
ftr-362	180	4	of	of	ADP
ftr-362	180	5	a	a	DET
ftr-362	180	6	tax	tax	NOUN
ftr-362	180	7	-	-	PUNCT
ftr-362	180	8	free	free	ADJ
ftr-362	180	9	contribution	contribution	NOUN
ftr-362	180	10	to	to	ADP
ftr-362	180	11	capital	capital	NOUN
ftr-362	180	12	goes	go	VERB
ftr-362	180	13	down	down	ADP
ftr-362	180	14	in	in	ADP
ftr-362	180	15	flames	flame	NOUN
ftr-362	180	16	.	.	PUNCT
ftr-362	181	1	at&t	at&t	PROPN
ftr-362	181	2	,	,	PUNCT
ftr-362	181	3	inc	inc	PROPN
ftr-362	181	4	.	.	PROPN
ftr-362	181	5	v.	v.	PROPN
ftr-362	181	6	united	united	PROPN
ftr-362	181	7	states	states	PROPN
ftr-362	181	8	,	,	PUNCT
ftr-362	181	9	107	107	NUM
ftr-362	181	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	181	11	2011321	2011321	NUM
ftr-362	181	12	(	(	PUNCT
ftr-362	181	13	5th	5th	ADJ
ftr-362	181	14	cir	cir	NOUN
ftr-362	181	15	.	.	PROPN
ftr-362	181	16	1/3/111	1/3/111	NUM
ftr-362	181	17	)	)	PUNCT
ftr-362	181	18	,	,	PUNCT
ftr-362	181	19	aff’g	aff’g	PROPN
ftr-362	181	20	at&t	at&t	PROPN
ftr-362	181	21	,	,	PUNCT
ftr-362	181	22	inc	inc	PROPN
ftr-362	181	23	.	.	PROPN
ftr-362	181	24	v.	v.	PROPN
ftr-362	181	25	united	united	PROPN
ftr-362	181	26	states	states	PROPN
ftr-362	181	27	,	,	PUNCT
ftr-362	181	28	104	104	NUM
ftr-362	181	29	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	181	30	576	576	NUM
ftr-362	181	31	florida	florida	PROPN
ftr-362	181	32	tax	tax	NOUN
ftr-362	181	33	review	review	NOUN
ftr-362	181	34	[	[	X
ftr-362	181	35	vol	vol	NOUN
ftr-362	181	36	.	.	PUNCT
ftr-362	181	37	10:9	10:9	NUM
ftr-362	181	38	2009	2009	NUM
ftr-362	181	39	-	-	SYM
ftr-362	181	40	6036	6036	NUM
ftr-362	181	41	(	(	PUNCT
ftr-362	181	42	w.d	w.d	PROPN
ftr-362	181	43	.	.	PUNCT
ftr-362	181	44	tex	tex	PROPN
ftr-362	181	45	.	.	PROPN
ftr-362	181	46	7/16/09	7/16/09	NUM
ftr-362	181	47	)	)	PUNCT
ftr-362	181	48	.	.	PUNCT
ftr-362	182	1	the	the	DET
ftr-362	182	2	court	court	NOUN
ftr-362	182	3	of	of	ADP
ftr-362	182	4	appeals	appeals	PROPN
ftr-362	182	5	(	(	PUNCT
ftr-362	182	6	judge	judge	NOUN
ftr-362	182	7	dennis	dennis	PROPN
ftr-362	182	8	)	)	PUNCT
ftr-362	182	9	affirmed	affirm	VERB
ftr-362	182	10	a	a	DET
ftr-362	182	11	district	district	NOUN
ftr-362	182	12	court	court	NOUN
ftr-362	182	13	decision	decision	NOUN
ftr-362	182	14	holding	hold	VERB
ftr-362	182	15	that	that	SCONJ
ftr-362	182	16	payments	payment	NOUN
ftr-362	182	17	from	from	ADP
ftr-362	182	18	the	the	DET
ftr-362	182	19	federal	federal	ADJ
ftr-362	182	20	government	government	NOUN
ftr-362	182	21	for	for	ADP
ftr-362	182	22	universal	universal	ADJ
ftr-362	182	23	telephone	telephone	NOUN
ftr-362	182	24	access	access	NOUN
ftr-362	182	25	are	be	AUX
ftr-362	182	26	includible	includible	ADJ
ftr-362	182	27	in	in	ADP
ftr-362	182	28	income	income	NOUN
ftr-362	182	29	,	,	PUNCT
ftr-362	182	30	and	and	CCONJ
ftr-362	182	31	are	be	AUX
ftr-362	182	32	not	not	PART
ftr-362	182	33	excluded	exclude	VERB
ftr-362	182	34	under	under	ADP
ftr-362	182	35	§	§	PROPN
ftr-362	182	36	118	118	NUM
ftr-362	182	37	as	as	ADP
ftr-362	182	38	contributions	contribution	NOUN
ftr-362	182	39	to	to	ADP
ftr-362	182	40	capital	capital	NOUN
ftr-362	182	41	.	.	PUNCT
ftr-362	183	1	the	the	DET
ftr-362	183	2	payments	payment	NOUN
ftr-362	183	3	were	be	AUX
ftr-362	183	4	part	part	NOUN
ftr-362	183	5	of	of	ADP
ftr-362	183	6	state	state	NOUN
ftr-362	183	7	and	and	CCONJ
ftr-362	183	8	federally	federally	ADV
ftr-362	183	9	mandated	mandate	VERB
ftr-362	183	10	programs	program	NOUN
ftr-362	183	11	funded	fund	VERB
ftr-362	183	12	by	by	ADP
ftr-362	183	13	fees	fee	NOUN
ftr-362	183	14	collected	collect	VERB
ftr-362	183	15	from	from	ADP
ftr-362	183	16	telecommunications	telecommunications	NOUN
ftr-362	183	17	carriers	carrier	NOUN
ftr-362	183	18	based	base	VERB
ftr-362	183	19	on	on	ADP
ftr-362	183	20	revenues	revenue	NOUN
ftr-362	183	21	.	.	PUNCT
ftr-362	184	1	payments	payment	NOUN
ftr-362	184	2	are	be	AUX
ftr-362	184	3	made	make	VERB
ftr-362	184	4	to	to	ADP
ftr-362	184	5	carriers	carrier	NOUN
ftr-362	184	6	with	with	ADP
ftr-362	184	7	high	high	ADJ
ftr-362	184	8	cost	cost	NOUN
ftr-362	184	9	obligations	obligation	NOUN
ftr-362	184	10	to	to	PART
ftr-362	184	11	provide	provide	VERB
ftr-362	184	12	universal	universal	ADJ
ftr-362	184	13	access	access	NOUN
ftr-362	184	14	to	to	ADP
ftr-362	184	15	telephone	telephone	NOUN
ftr-362	184	16	services	service	NOUN
ftr-362	184	17	.	.	PUNCT
ftr-362	185	1	the	the	DET
ftr-362	185	2	district	district	NOUN
ftr-362	185	3	court	court	NOUN
ftr-362	185	4	followed	follow	VERB
ftr-362	185	5	the	the	DET
ftr-362	185	6	decision	decision	NOUN
ftr-362	185	7	in	in	ADP
ftr-362	185	8	united	united	PROPN
ftr-362	185	9	states	states	PROPN
ftr-362	185	10	v.	v.	ADP
ftr-362	185	11	coastal	coastal	ADJ
ftr-362	185	12	utilities	utility	NOUN
ftr-362	185	13	,	,	PUNCT
ftr-362	185	14	inc	inc	PROPN
ftr-362	185	15	.	.	PROPN
ftr-362	185	16	,	,	PUNCT
ftr-362	185	17	514	514	NUM
ftr-362	185	18	f.3d	f.3d	NUM
ftr-362	185	19	1184	1184	NUM
ftr-362	185	20	(	(	PUNCT
ftr-362	185	21	11th	11th	ADJ
ftr-362	185	22	cir	cir	NOUN
ftr-362	185	23	.	.	PROPN
ftr-362	185	24	2008	2008	NUM
ftr-362	185	25	)	)	PUNCT
ftr-362	185	26	.	.	PUNCT
ftr-362	186	1	the	the	DET
ftr-362	186	2	court	court	PROPN
ftr-362	186	3	of	of	ADP
ftr-362	186	4	appeals	appeals	PROPN
ftr-362	186	5	traced	trace	VERB
ftr-362	186	6	the	the	DET
ftr-362	186	7	history	history	NOUN
ftr-362	186	8	of	of	ADP
ftr-362	186	9	the	the	DET
ftr-362	186	10	exclusion	exclusion	NOUN
ftr-362	186	11	for	for	ADP
ftr-362	186	12	contributions	contribution	NOUN
ftr-362	186	13	to	to	ADP
ftr-362	186	14	the	the	DET
ftr-362	186	15	capital	capital	NOUN
ftr-362	186	16	of	of	ADP
ftr-362	186	17	a	a	DET
ftr-362	186	18	corporation	corporation	NOUN
ftr-362	186	19	,	,	PUNCT
ftr-362	186	20	ending	end	VERB
ftr-362	186	21	with	with	ADP
ftr-362	186	22	the	the	DET
ftr-362	186	23	five	five	NUM
ftr-362	186	24	characteristics	characteristic	NOUN
ftr-362	186	25	of	of	ADP
ftr-362	186	26	a	a	DET
ftr-362	186	27	nonshareholder	nonshareholder	NOUN
ftr-362	186	28	contribution	contribution	NOUN
ftr-362	186	29	to	to	ADP
ftr-362	186	30	capital	capital	NOUN
ftr-362	186	31	set	set	VERB
ftr-362	186	32	forth	forth	ADP
ftr-362	186	33	in	in	ADP
ftr-362	186	34	united	united	PROPN
ftr-362	186	35	states	states	PROPN
ftr-362	186	36	v.	v.	PROPN
ftr-362	186	37	chicago	chicago	PROPN
ftr-362	186	38	,	,	PUNCT
ftr-362	186	39	burlington	burlington	PROPN
ftr-362	186	40	&	&	CCONJ
ftr-362	186	41	quincy	quincy	PROPN
ftr-362	186	42	railroad	railroad	PROPN
ftr-362	186	43	co.	co.	PROPN
ftr-362	186	44	,	,	PUNCT
ftr-362	186	45	412	412	NUM
ftr-362	186	46	u.s	u.s	PROPN
ftr-362	186	47	.	.	PROPN
ftr-362	186	48	401	401	NUM
ftr-362	186	49	(	(	PUNCT
ftr-362	186	50	1973	1973	NUM
ftr-362	186	51	)	)	PUNCT
ftr-362	186	52	.	.	PUNCT
ftr-362	187	1	[	[	X
ftr-362	187	2	1	1	X
ftr-362	187	3	]	]	PUNCT
ftr-362	187	4	it	it	PRON
ftr-362	187	5	certainly	certainly	ADV
ftr-362	187	6	must	must	AUX
ftr-362	187	7	become	become	VERB
ftr-362	187	8	a	a	DET
ftr-362	187	9	permanent	permanent	ADJ
ftr-362	187	10	part	part	NOUN
ftr-362	187	11	of	of	ADP
ftr-362	187	12	the	the	DET
ftr-362	187	13	transferee	transferee	NOUN
ftr-362	187	14	’s	’s	PART
ftr-362	187	15	working	work	VERB
ftr-362	187	16	capital	capital	NOUN
ftr-362	187	17	structure	structure	NOUN
ftr-362	187	18	.	.	PUNCT
ftr-362	188	1	[	[	X
ftr-362	188	2	2	2	X
ftr-362	188	3	]	]	PUNCT
ftr-362	188	4	it	it	PRON
ftr-362	188	5	may	may	AUX
ftr-362	188	6	not	not	PART
ftr-362	188	7	be	be	AUX
ftr-362	188	8	compensation	compensation	NOUN
ftr-362	188	9	,	,	PUNCT
ftr-362	188	10	such	such	ADJ
ftr-362	188	11	as	as	ADP
ftr-362	188	12	a	a	DET
ftr-362	188	13	direct	direct	ADJ
ftr-362	188	14	payment	payment	NOUN
ftr-362	188	15	for	for	ADP
ftr-362	188	16	a	a	DET
ftr-362	188	17	specific	specific	ADJ
ftr-362	188	18	,	,	PUNCT
ftr-362	188	19	quantifiable	quantifiable	ADJ
ftr-362	188	20	service	service	NOUN
ftr-362	188	21	provided	provide	VERB
ftr-362	188	22	for	for	ADP
ftr-362	188	23	the	the	DET
ftr-362	188	24	transferor	transferor	NOUN
ftr-362	188	25	by	by	ADP
ftr-362	188	26	the	the	DET
ftr-362	188	27	transferee	transferee	NOUN
ftr-362	188	28	.	.	PUNCT
ftr-362	189	1	[	[	X
ftr-362	189	2	3	3	X
ftr-362	189	3	]	]	PUNCT
ftr-362	189	4	it	it	PRON
ftr-362	189	5	must	must	AUX
ftr-362	189	6	be	be	AUX
ftr-362	189	7	bargained	bargain	VERB
ftr-362	189	8	for	for	ADP
ftr-362	189	9	.	.	PUNCT
ftr-362	190	1	[	[	X
ftr-362	190	2	4	4	X
ftr-362	190	3	]	]	PUNCT
ftr-362	190	4	the	the	DET
ftr-362	190	5	asset	asset	NOUN
ftr-362	190	6	transferred	transfer	VERB
ftr-362	190	7	foreseeably	foreseeably	ADV
ftr-362	190	8	must	must	AUX
ftr-362	190	9	result	result	VERB
ftr-362	190	10	in	in	ADP
ftr-362	190	11	benefit	benefit	NOUN
ftr-362	190	12	to	to	ADP
ftr-362	190	13	the	the	DET
ftr-362	190	14	transferee	transferee	NOUN
ftr-362	190	15	in	in	ADP
ftr-362	190	16	an	an	DET
ftr-362	190	17	amount	amount	NOUN
ftr-362	190	18	commensurate	commensurate	ADJ
ftr-362	190	19	with	with	ADP
ftr-362	190	20	its	its	PRON
ftr-362	190	21	value	value	NOUN
ftr-362	190	22	.	.	PUNCT
ftr-362	191	1	and	and	CCONJ
ftr-362	191	2	[	[	X
ftr-362	191	3	5	5	X
ftr-362	191	4	]	]	PUNCT
ftr-362	191	5	the	the	DET
ftr-362	191	6	asset	asset	NOUN
ftr-362	191	7	ordinarily	ordinarily	ADV
ftr-362	191	8	,	,	PUNCT
ftr-362	191	9	if	if	SCONJ
ftr-362	191	10	not	not	PART
ftr-362	191	11	always	always	ADV
ftr-362	191	12	,	,	PUNCT
ftr-362	191	13	will	will	AUX
ftr-362	191	14	be	be	AUX
ftr-362	191	15	employed	employ	VERB
ftr-362	191	16	in	in	ADP
ftr-362	191	17	or	or	CCONJ
ftr-362	191	18	contribute	contribute	VERB
ftr-362	191	19	to	to	ADP
ftr-362	191	20	the	the	DET
ftr-362	191	21	production	production	NOUN
ftr-362	191	22	of	of	ADP
ftr-362	191	23	additional	additional	ADJ
ftr-362	191	24	income	income	NOUN
ftr-362	191	25	and	and	CCONJ
ftr-362	191	26	its	its	PRON
ftr-362	191	27	value	value	NOUN
ftr-362	191	28	assured	assure	VERB
ftr-362	191	29	in	in	ADP
ftr-362	191	30	that	that	DET
ftr-362	191	31	respect	respect	NOUN
ftr-362	191	32	.	.	PUNCT
ftr-362	192	1	from	from	ADP
ftr-362	192	2	the	the	DET
ftr-362	192	3	supreme	supreme	PROPN
ftr-362	192	4	court	court	PROPN
ftr-362	192	5	jurisprudence	jurisprudence	NOUN
ftr-362	192	6	,	,	PUNCT
ftr-362	192	7	the	the	DET
ftr-362	192	8	court	court	NOUN
ftr-362	192	9	derived	derive	VERB
ftr-362	192	10	“	"	PUNCT
ftr-362	192	11	three	three	NUM
ftr-362	192	12	principles	principle	NOUN
ftr-362	192	13	.	.	PUNCT
ftr-362	192	14	”	"	PUNCT
ftr-362	193	1	(	(	PUNCT
ftr-362	193	2	1	1	X
ftr-362	193	3	)	)	PUNCT
ftr-362	193	4	whether	whether	SCONJ
ftr-362	193	5	a	a	DET
ftr-362	193	6	payment	payment	NOUN
ftr-362	193	7	to	to	ADP
ftr-362	193	8	a	a	DET
ftr-362	193	9	corporation	corporation	NOUN
ftr-362	193	10	by	by	ADP
ftr-362	193	11	a	a	DET
ftr-362	193	12	nonshareholder	nonshareholder	NOUN
ftr-362	193	13	is	be	AUX
ftr-362	193	14	income	income	NOUN
ftr-362	193	15	or	or	CCONJ
ftr-362	193	16	a	a	DET
ftr-362	193	17	capital	capital	NOUN
ftr-362	193	18	contribution	contribution	NOUN
ftr-362	193	19	is	be	AUX
ftr-362	193	20	controlled	control	VERB
ftr-362	193	21	by	by	ADP
ftr-362	193	22	the	the	DET
ftr-362	193	23	intention	intention	NOUN
ftr-362	193	24	or	or	CCONJ
ftr-362	193	25	motive	motive	NOUN
ftr-362	193	26	of	of	ADP
ftr-362	193	27	the	the	DET
ftr-362	193	28	transferor	transferor	NOUN
ftr-362	193	29	.	.	PUNCT
ftr-362	194	1	(	(	PUNCT
ftr-362	194	2	2	2	X
ftr-362	194	3	)	)	PUNCT
ftr-362	194	4	when	when	SCONJ
ftr-362	194	5	the	the	DET
ftr-362	194	6	transferor	transferor	NOUN
ftr-362	194	7	is	be	AUX
ftr-362	194	8	a	a	DET
ftr-362	194	9	governmental	governmental	ADJ
ftr-362	194	10	entity	entity	NOUN
ftr-362	194	11	,	,	PUNCT
ftr-362	194	12	its	its	PRON
ftr-362	194	13	intent	intent	NOUN
ftr-362	194	14	may	may	AUX
ftr-362	194	15	be	be	AUX
ftr-362	194	16	manifested	manifest	VERB
ftr-362	194	17	by	by	ADP
ftr-362	194	18	the	the	DET
ftr-362	194	19	laws	law	NOUN
ftr-362	194	20	or	or	CCONJ
ftr-362	194	21	regulations	regulation	NOUN
ftr-362	194	22	that	that	PRON
ftr-362	194	23	authorize	authorize	VERB
ftr-362	194	24	and	and	CCONJ
ftr-362	194	25	effectuate	effectuate	VERB
ftr-362	194	26	its	its	PRON
ftr-362	194	27	payment	payment	NOUN
ftr-362	194	28	to	to	ADP
ftr-362	194	29	the	the	DET
ftr-362	194	30	corporation	corporation	NOUN
ftr-362	194	31	.	.	PUNCT
ftr-362	195	1	(	(	PUNCT
ftr-362	195	2	3	3	X
ftr-362	195	3	)	)	PUNCT
ftr-362	195	4	also	also	ADV
ftr-362	195	5	,	,	PUNCT
ftr-362	195	6	a	a	DET
ftr-362	195	7	court	court	NOUN
ftr-362	195	8	can	can	AUX
ftr-362	195	9	determine	determine	VERB
ftr-362	195	10	that	that	SCONJ
ftr-362	195	11	a	a	DET
ftr-362	195	12	transfer	transfer	NOUN
ftr-362	195	13	was	be	AUX
ftr-362	195	14	not	not	PART
ftr-362	195	15	a	a	DET
ftr-362	195	16	capital	capital	NOUN
ftr-362	195	17	contribution	contribution	NOUN
ftr-362	195	18	if	if	SCONJ
ftr-362	195	19	it	it	PRON
ftr-362	195	20	does	do	AUX
ftr-362	195	21	not	not	PART
ftr-362	195	22	possess	possess	VERB
ftr-362	195	23	each	each	PRON
ftr-362	195	24	of	of	ADP
ftr-362	195	25	the	the	DET
ftr-362	195	26	first	first	ADJ
ftr-362	195	27	four	four	NUM
ftr-362	195	28	,	,	PUNCT
ftr-362	195	29	and	and	CCONJ
ftr-362	195	30	ordinarily	ordinarily	ADV
ftr-362	195	31	the	the	DET
ftr-362	195	32	fifth	fifth	ADJ
ftr-362	195	33	,	,	PUNCT
ftr-362	195	34	characteristics	characteristic	NOUN
ftr-362	195	35	of	of	ADP
ftr-362	195	36	capital	capital	NOUN
ftr-362	195	37	contributions	contribution	NOUN
ftr-362	195	38	that	that	PRON
ftr-362	195	39	the	the	DET
ftr-362	195	40	supreme	supreme	PROPN
ftr-362	195	41	court	court	PROPN
ftr-362	195	42	distilled	distil	VERB
ftr-362	195	43	from	from	ADP
ftr-362	195	44	its	its	PRON
ftr-362	195	45	jurisprudence	jurisprudence	NOUN
ftr-362	195	46	in	in	ADP
ftr-362	195	47	cb&q	cb&q	PROPN
ftr-362	195	48	.	.	PUNCT
ftr-362	196	1	applying	apply	VERB
ftr-362	196	2	these	these	DET
ftr-362	196	3	principles	principle	NOUN
ftr-362	196	4	to	to	ADP
ftr-362	196	5	the	the	DET
ftr-362	196	6	facts	fact	NOUN
ftr-362	196	7	of	of	ADP
ftr-362	196	8	the	the	DET
ftr-362	196	9	case	case	NOUN
ftr-362	196	10	,	,	PUNCT
ftr-362	196	11	the	the	DET
ftr-362	196	12	court	court	NOUN
ftr-362	196	13	concluded	conclude	VERB
ftr-362	196	14	that	that	SCONJ
ftr-362	196	15	,	,	PUNCT
ftr-362	196	16	“	"	PUNCT
ftr-362	196	17	either	either	CCONJ
ftr-362	196	18	by	by	ADP
ftr-362	196	19	construing	construe	VERB
ftr-362	196	20	the	the	DET
ftr-362	196	21	controlling	control	VERB
ftr-362	196	22	statutes	statute	NOUN
ftr-362	196	23	and	and	CCONJ
ftr-362	196	24	regulations	regulation	NOUN
ftr-362	196	25	or	or	CCONJ
ftr-362	196	26	by	by	ADP
ftr-362	196	27	applying	apply	VERB
ftr-362	196	28	the	the	DET
ftr-362	196	29	cb&q	cb&q	ADJ
ftr-362	196	30	five	five	NUM
ftr-362	196	31	-	-	PUNCT
ftr-362	196	32	factor	factor	NOUN
ftr-362	196	33	test	test	NOUN
ftr-362	196	34	,	,	PUNCT
ftr-362	196	35	the	the	DET
ftr-362	196	36	governmental	governmental	ADJ
ftr-362	196	37	entities	entity	NOUN
ftr-362	196	38	in	in	ADP
ftr-362	196	39	making	make	VERB
ftr-362	196	40	universal	universal	ADJ
ftr-362	196	41	service	service	NOUN
ftr-362	196	42	payments	payment	NOUN
ftr-362	196	43	to	to	ADP
ftr-362	196	44	at&t	at&t	PROPN
ftr-362	196	45	did	do	AUX
ftr-362	196	46	not	not	PART
ftr-362	196	47	intend	intend	VERB
ftr-362	196	48	to	to	PART
ftr-362	196	49	make	make	VERB
ftr-362	196	50	capital	capital	NOUN
ftr-362	196	51	contributions	contribution	NOUN
ftr-362	196	52	to	to	ADP
ftr-362	196	53	at&t	at&t	PROPN
ftr-362	196	54	;	;	PUNCT
ftr-362	196	55	and	and	CCONJ
ftr-362	196	56	thus	thus	ADV
ftr-362	196	57	,	,	PUNCT
ftr-362	196	58	that	that	SCONJ
ftr-362	196	59	the	the	DET
ftr-362	196	60	payments	payment	NOUN
ftr-362	196	61	were	be	AUX
ftr-362	196	62	income	income	NOUN
ftr-362	196	63	to	to	ADP
ftr-362	196	64	at&t	at&t	PROPN
ftr-362	196	65	.	.	PUNCT
ftr-362	196	66	”	"	PUNCT
ftr-362	197	1	under	under	ADP
ftr-362	197	2	the	the	DET
ftr-362	197	3	statutes	statute	NOUN
ftr-362	197	4	authorizing	authorize	VERB
ftr-362	197	5	the	the	DET
ftr-362	197	6	payments	payment	NOUN
ftr-362	197	7	,	,	PUNCT
ftr-362	197	8	the	the	DET
ftr-362	197	9	administrative	administrative	ADJ
ftr-362	197	10	implementation	implementation	NOUN
ftr-362	197	11	in	in	ADP
ftr-362	197	12	regulations	regulation	NOUN
ftr-362	197	13	,	,	PUNCT
ftr-362	197	14	the	the	DET
ftr-362	197	15	payments	payment	NOUN
ftr-362	197	16	2011	2011	NUM
ftr-362	197	17	]	]	PUNCT
ftr-362	197	18	recent	recent	ADJ
ftr-362	197	19	developments	development	NOUN
ftr-362	197	20	in	in	ADP
ftr-362	197	21	federal	federal	ADJ
ftr-362	197	22	income	income	NOUN
ftr-362	197	23	taxation	taxation	NOUN
ftr-362	197	24	577	577	NUM
ftr-362	197	25	“	"	PUNCT
ftr-362	197	26	were	be	AUX
ftr-362	197	27	not	not	PART
ftr-362	197	28	intended	intend	VERB
ftr-362	197	29	to	to	PART
ftr-362	197	30	be	be	AUX
ftr-362	197	31	capital	capital	NOUN
ftr-362	197	32	contributions	contribution	NOUN
ftr-362	197	33	to	to	ADP
ftr-362	197	34	at&t	at&t	PROPN
ftr-362	197	35	,	,	PUNCT
ftr-362	197	36	but	but	CCONJ
ftr-362	197	37	to	to	PART
ftr-362	197	38	be	be	AUX
ftr-362	197	39	supplements	supplement	NOUN
ftr-362	197	40	to	to	ADP
ftr-362	197	41	at&t	at&t	PROPN
ftr-362	197	42	’s	’s	PART
ftr-362	197	43	gross	gross	ADJ
ftr-362	197	44	income	income	NOUN
ftr-362	197	45	to	to	PART
ftr-362	197	46	enable	enable	VERB
ftr-362	197	47	it	it	PRON
ftr-362	197	48	to	to	PART
ftr-362	197	49	provide	provide	VERB
ftr-362	197	50	universal	universal	ADJ
ftr-362	197	51	service	service	NOUN
ftr-362	197	52	programs	program	NOUN
ftr-362	197	53	while	while	SCONJ
ftr-362	197	54	meeting	meet	VERB
ftr-362	197	55	competition	competition	NOUN
ftr-362	197	56	...	...	PUNCT
ftr-362	197	57	.	.	PUNCT
ftr-362	197	58	”	"	PUNCT
ftr-362	198	1	the	the	DET
ftr-362	198	2	payments	payment	NOUN
ftr-362	198	3	“	"	PUNCT
ftr-362	198	4	were	be	AUX
ftr-362	198	5	compensation	compensation	NOUN
ftr-362	198	6	to	to	ADP
ftr-362	198	7	at&t	at&t	PROPN
ftr-362	198	8	for	for	ADP
ftr-362	198	9	the	the	DET
ftr-362	198	10	specific	specific	ADJ
ftr-362	198	11	and	and	CCONJ
ftr-362	198	12	quantifiable	quantifiable	ADJ
ftr-362	198	13	services	service	NOUN
ftr-362	198	14	it	it	PRON
ftr-362	198	15	performed	perform	VERB
ftr-362	198	16	for	for	ADP
ftr-362	198	17	high	high	ADJ
ftr-362	198	18	-	-	PUNCT
ftr-362	198	19	cost	cost	NOUN
ftr-362	198	20	and	and	CCONJ
ftr-362	198	21	lowerincome	lowerincome	VERB
ftr-362	198	22	users	user	NOUN
ftr-362	198	23	as	as	ADV
ftr-362	198	24	well	well	ADV
ftr-362	198	25	as	as	ADP
ftr-362	198	26	for	for	ADP
ftr-362	198	27	developing	develop	VERB
ftr-362	198	28	and	and	CCONJ
ftr-362	198	29	maintaining	maintain	VERB
ftr-362	198	30	universal	universal	ADJ
ftr-362	198	31	service	service	NOUN
ftr-362	198	32	...	...	PUNCT
ftr-362	198	33	.	.	PUNCT
ftr-362	198	34	”	"	PUNCT
ftr-362	199	1	furthermore	furthermore	ADV
ftr-362	199	2	,	,	PUNCT
ftr-362	199	3	the	the	DET
ftr-362	199	4	payments	payment	NOUN
ftr-362	199	5	did	do	AUX
ftr-362	199	6	not	not	PART
ftr-362	199	7	become	become	VERB
ftr-362	199	8	“	"	PUNCT
ftr-362	199	9	a	a	DET
ftr-362	199	10	permanent	permanent	ADJ
ftr-362	199	11	part	part	NOUN
ftr-362	199	12	of	of	ADP
ftr-362	199	13	at&t	at&t	PROPN
ftr-362	199	14	’s	’s	PART
ftr-362	199	15	working	work	VERB
ftr-362	199	16	capital	capital	NOUN
ftr-362	199	17	structure	structure	NOUN
ftr-362	199	18	,	,	PUNCT
ftr-362	199	19	as	as	SCONJ
ftr-362	199	20	is	be	AUX
ftr-362	199	21	demanded	demand	VERB
ftr-362	199	22	by	by	ADP
ftr-362	199	23	the	the	DET
ftr-362	199	24	first	first	ADJ
ftr-362	199	25	cb&q	cb&q	PROPN
ftr-362	199	26	requirement	requirement	NOUN
ftr-362	199	27	.	.	PUNCT
ftr-362	199	28	”	"	PUNCT
ftr-362	200	1	b.	b.	PROPN
ftr-362	200	2	deductible	deductible	ADJ
ftr-362	200	3	expenses	expense	NOUN
ftr-362	200	4	versus	versus	ADP
ftr-362	200	5	capitalization	capitalization	NOUN
ftr-362	200	6	1	1	NUM
ftr-362	200	7	.	.	PUNCT
ftr-362	201	1	those	those	DET
ftr-362	201	2	fancy	fancy	ADJ
ftr-362	201	3	pyrex	pyrex	NOUN
ftr-362	201	4	®	®	PROPN
ftr-362	201	5	and	and	CCONJ
ftr-362	201	6	oneida	oneida	NOUN
ftr-362	201	7	®	®	NOUN
ftr-362	201	8	branded	brand	VERB
ftr-362	201	9	kitchen	kitchen	NOUN
ftr-362	201	10	products	product	NOUN
ftr-362	201	11	are	be	AUX
ftr-362	201	12	made	make	VERB
ftr-362	201	13	by	by	ADP
ftr-362	201	14	robinson	robinson	PROPN
ftr-362	201	15	knife	knife	PROPN
ftr-362	201	16	manufacturing	manufacturing	NOUN
ftr-362	201	17	,	,	PUNCT
ftr-362	201	18	which	which	PRON
ftr-362	201	19	is	be	AUX
ftr-362	201	20	required	require	VERB
ftr-362	201	21	to	to	PART
ftr-362	201	22	capitalize	capitalize	VERB
ftr-362	201	23	license	license	NOUN
ftr-362	201	24	fees	fee	NOUN
ftr-362	201	25	.	.	PUNCT
ftr-362	202	1	robinson	robinson	PROPN
ftr-362	202	2	knife	knife	PROPN
ftr-362	202	3	manufacturing	manufacturing	PROPN
ftr-362	202	4	co.	co.	PROPN
ftr-362	202	5	,	,	PUNCT
ftr-362	202	6	inc	inc	PROPN
ftr-362	202	7	.	.	PROPN
ftr-362	203	1	v.	v.	PROPN
ftr-362	203	2	commissioner	commissioner	PROPN
ftr-362	203	3	,	,	PUNCT
ftr-362	203	4	t.c	t.c	PROPN
ftr-362	203	5	.	.	PROPN
ftr-362	203	6	memo	memo	NOUN
ftr-362	203	7	.	.	PUNCT
ftr-362	204	1	2009	2009	NUM
ftr-362	204	2	-	-	SYM
ftr-362	204	3	9	9	NUM
ftr-362	204	4	(	(	PUNCT
ftr-362	204	5	1/14/09	1/14/09	NUM
ftr-362	204	6	)	)	PUNCT
ftr-362	204	7	.	.	PUNCT
ftr-362	205	1	the	the	DET
ftr-362	205	2	taxpayer	taxpayer	NOUN
ftr-362	205	3	designs	design	NOUN
ftr-362	205	4	and	and	CCONJ
ftr-362	205	5	produces	produce	VERB
ftr-362	205	6	kitchen	kitchen	NOUN
ftr-362	205	7	tools	tool	NOUN
ftr-362	205	8	for	for	ADP
ftr-362	205	9	sale	sale	NOUN
ftr-362	205	10	to	to	ADP
ftr-362	205	11	large	large	ADJ
ftr-362	205	12	retail	retail	ADJ
ftr-362	205	13	chains	chain	NOUN
ftr-362	205	14	.	.	PUNCT
ftr-362	206	1	to	to	PART
ftr-362	206	2	enhance	enhance	VERB
ftr-362	206	3	its	its	PRON
ftr-362	206	4	marketing	marketing	NOUN
ftr-362	206	5	,	,	PUNCT
ftr-362	206	6	the	the	DET
ftr-362	206	7	taxpayer	taxpayer	NOUN
ftr-362	206	8	paid	pay	VERB
ftr-362	206	9	license	license	NOUN
ftr-362	206	10	fees	fee	NOUN
ftr-362	206	11	to	to	ADP
ftr-362	206	12	corning	corn	VERB
ftr-362	206	13	for	for	ADP
ftr-362	206	14	use	use	NOUN
ftr-362	206	15	of	of	ADP
ftr-362	206	16	the	the	DET
ftr-362	206	17	pyrex	pyrex	PROPN
ftr-362	206	18	trademark	trademark	NOUN
ftr-362	206	19	and	and	CCONJ
ftr-362	206	20	oneida	oneida	NOUN
ftr-362	206	21	for	for	ADP
ftr-362	206	22	use	use	NOUN
ftr-362	206	23	of	of	ADP
ftr-362	206	24	the	the	DET
ftr-362	206	25	oneida	oneida	NOUN
ftr-362	206	26	trademark	trademark	NOUN
ftr-362	206	27	on	on	ADP
ftr-362	206	28	kitchen	kitchen	NOUN
ftr-362	206	29	tools	tool	NOUN
ftr-362	206	30	designed	design	VERB
ftr-362	206	31	and	and	CCONJ
ftr-362	206	32	produced	produce	VERB
ftr-362	206	33	by	by	ADP
ftr-362	206	34	the	the	DET
ftr-362	206	35	taxpayer	taxpayer	NOUN
ftr-362	206	36	.	.	PUNCT
ftr-362	207	1	the	the	DET
ftr-362	207	2	taxpayer	taxpayer	NOUN
ftr-362	207	3	’s	’s	PART
ftr-362	207	4	production	production	NOUN
ftr-362	207	5	of	of	ADP
ftr-362	207	6	kitchen	kitchen	NOUN
ftr-362	207	7	tools	tool	NOUN
ftr-362	207	8	bearing	bear	VERB
ftr-362	207	9	the	the	DET
ftr-362	207	10	licensed	licensed	ADJ
ftr-362	207	11	trademarks	trademark	NOUN
ftr-362	207	12	was	be	AUX
ftr-362	207	13	subject	subject	ADJ
ftr-362	207	14	to	to	ADP
ftr-362	207	15	review	review	NOUN
ftr-362	207	16	and	and	CCONJ
ftr-362	207	17	quality	quality	NOUN
ftr-362	207	18	control	control	NOUN
ftr-362	207	19	by	by	ADP
ftr-362	207	20	corning	corning	NOUN
ftr-362	207	21	or	or	CCONJ
ftr-362	207	22	oneida	oneida	NOUN
ftr-362	207	23	.	.	PUNCT
ftr-362	208	1	the	the	DET
ftr-362	208	2	irs	irs	PROPN
ftr-362	208	3	asserted	assert	VERB
ftr-362	208	4	that	that	SCONJ
ftr-362	208	5	the	the	DET
ftr-362	208	6	taxpayer	taxpayer	NOUN
ftr-362	208	7	’s	’s	PART
ftr-362	208	8	licensing	licensing	NOUN
ftr-362	208	9	fees	fee	NOUN
ftr-362	208	10	were	be	AUX
ftr-362	208	11	subject	subject	ADJ
ftr-362	208	12	to	to	ADP
ftr-362	208	13	capitalization	capitalization	NOUN
ftr-362	208	14	into	into	ADP
ftr-362	208	15	inventory	inventory	NOUN
ftr-362	208	16	under	under	ADP
ftr-362	208	17	§	§	PROPN
ftr-362	208	18	263a	263a	PROPN
ftr-362	208	19	under	under	ADP
ftr-362	208	20	reg	reg	NOUN
ftr-362	208	21	.	.	PUNCT
ftr-362	209	1	§	§	PROPN
ftr-362	209	2	1.263a-1(e)(3)(ii)(u	1.263a-1(e)(3)(ii)(u	NUM
ftr-362	209	3	)	)	PUNCT
ftr-362	209	4	,	,	PUNCT
ftr-362	209	5	which	which	PRON
ftr-362	209	6	expressly	expressly	ADV
ftr-362	209	7	includes	include	VERB
ftr-362	209	8	licensing	licensing	NOUN
ftr-362	209	9	and	and	CCONJ
ftr-362	209	10	franchise	franchise	NOUN
ftr-362	209	11	fees	fee	NOUN
ftr-362	209	12	as	as	ADP
ftr-362	209	13	indirect	indirect	ADJ
ftr-362	209	14	costs	cost	NOUN
ftr-362	209	15	that	that	PRON
ftr-362	209	16	must	must	AUX
ftr-362	209	17	be	be	AUX
ftr-362	209	18	allocated	allocate	VERB
ftr-362	209	19	to	to	ADP
ftr-362	209	20	produced	produce	VERB
ftr-362	209	21	property	property	NOUN
ftr-362	209	22	.	.	PUNCT
ftr-362	210	1	agreeing	agree	VERB
ftr-362	210	2	with	with	ADP
ftr-362	210	3	the	the	DET
ftr-362	210	4	irs	irs	PROPN
ftr-362	210	5	,	,	PUNCT
ftr-362	210	6	the	the	DET
ftr-362	210	7	court	court	NOUN
ftr-362	210	8	(	(	PUNCT
ftr-362	210	9	judge	judge	NOUN
ftr-362	210	10	marvel	marvel	PROPN
ftr-362	210	11	)	)	PUNCT
ftr-362	210	12	rejected	reject	VERB
ftr-362	210	13	the	the	DET
ftr-362	210	14	taxpayer	taxpayer	NOUN
ftr-362	210	15	’s	’s	PART
ftr-362	210	16	argument	argument	NOUN
ftr-362	210	17	that	that	SCONJ
ftr-362	210	18	the	the	DET
ftr-362	210	19	licensing	licensing	NOUN
ftr-362	210	20	fees	fee	NOUN
ftr-362	210	21	,	,	PUNCT
ftr-362	210	22	incurred	incur	VERB
ftr-362	210	23	to	to	PART
ftr-362	210	24	enhance	enhance	VERB
ftr-362	210	25	the	the	DET
ftr-362	210	26	marketability	marketability	NOUN
ftr-362	210	27	of	of	ADP
ftr-362	210	28	its	its	PRON
ftr-362	210	29	produced	produce	VERB
ftr-362	210	30	products	product	NOUN
ftr-362	210	31	,	,	PUNCT
ftr-362	210	32	were	be	AUX
ftr-362	210	33	deductible	deductible	ADJ
ftr-362	210	34	as	as	ADP
ftr-362	210	35	marketing	marketing	NOUN
ftr-362	210	36	,	,	PUNCT
ftr-362	210	37	selling	selling	NOUN
ftr-362	210	38	,	,	PUNCT
ftr-362	210	39	or	or	CCONJ
ftr-362	210	40	advertising	advertising	NOUN
ftr-362	210	41	costs	cost	NOUN
ftr-362	210	42	excluded	exclude	VERB
ftr-362	210	43	from	from	ADP
ftr-362	210	44	the	the	DET
ftr-362	210	45	capitalization	capitalization	NOUN
ftr-362	210	46	requirements	requirement	NOUN
ftr-362	210	47	by	by	ADP
ftr-362	210	48	reg	reg	NOUN
ftr-362	210	49	.	.	PUNCT
ftr-362	211	1	§	§	PROPN
ftr-362	211	2	1.263a-1(e)(3)(iii)(a	1.263a-1(e)(3)(iii)(a	NUM
ftr-362	211	3	)	)	PUNCT
ftr-362	211	4	.	.	PUNCT
ftr-362	212	1	the	the	DET
ftr-362	212	2	court	court	NOUN
ftr-362	212	3	noted	note	VERB
ftr-362	212	4	that	that	SCONJ
ftr-362	212	5	the	the	DET
ftr-362	212	6	design	design	NOUN
ftr-362	212	7	approval	approval	NOUN
ftr-362	212	8	and	and	CCONJ
ftr-362	212	9	quality	quality	NOUN
ftr-362	212	10	control	control	NOUN
ftr-362	212	11	elements	element	NOUN
ftr-362	212	12	of	of	ADP
ftr-362	212	13	the	the	DET
ftr-362	212	14	licensing	licensing	NOUN
ftr-362	212	15	agreements	agreement	NOUN
ftr-362	212	16	benefited	benefit	VERB
ftr-362	212	17	the	the	DET
ftr-362	212	18	taxpayer	taxpayer	NOUN
ftr-362	212	19	in	in	ADP
ftr-362	212	20	the	the	DET
ftr-362	212	21	development	development	NOUN
ftr-362	212	22	and	and	CCONJ
ftr-362	212	23	production	production	NOUN
ftr-362	212	24	of	of	ADP
ftr-362	212	25	kitchen	kitchen	NOUN
ftr-362	212	26	tools	tool	NOUN
ftr-362	212	27	marketed	market	VERB
ftr-362	212	28	with	with	ADP
ftr-362	212	29	the	the	DET
ftr-362	212	30	licensed	licensed	ADJ
ftr-362	212	31	trademarks	trademark	NOUN
ftr-362	212	32	.	.	PUNCT
ftr-362	213	1	the	the	DET
ftr-362	213	2	court	court	NOUN
ftr-362	213	3	rejected	reject	VERB
ftr-362	213	4	the	the	DET
ftr-362	213	5	taxpayer	taxpayer	NOUN
ftr-362	213	6	’s	’s	PART
ftr-362	213	7	argument	argument	NOUN
ftr-362	213	8	that	that	PRON
ftr-362	213	9	rev	rev	VERB
ftr-362	213	10	.	.	PROPN
ftr-362	213	11	rul	rul	PROPN
ftr-362	213	12	.	.	PUNCT
ftr-362	213	13	2000	2000	NUM
ftr-362	213	14	-	-	SYM
ftr-362	213	15	4	4	NUM
ftr-362	213	16	,	,	PUNCT
ftr-362	213	17	2000	2000	NUM
ftr-362	213	18	-	-	SYM
ftr-362	213	19	1	1	NUM
ftr-362	213	20	c.b	c.b	PROPN
ftr-362	213	21	.	.	PROPN
ftr-362	213	22	331	331	NUM
ftr-362	213	23	,	,	PUNCT
ftr-362	213	24	which	which	PRON
ftr-362	213	25	allowed	allow	VERB
ftr-362	213	26	a	a	DET
ftr-362	213	27	current	current	ADJ
ftr-362	213	28	deduction	deduction	NOUN
ftr-362	213	29	for	for	ADP
ftr-362	213	30	costs	cost	NOUN
ftr-362	213	31	incurred	incur	VERB
ftr-362	213	32	in	in	ADP
ftr-362	213	33	obtaining	obtain	VERB
ftr-362	213	34	iso	iso	NOUN
ftr-362	213	35	9000	9000	NUM
ftr-362	213	36	certification	certification	NOUN
ftr-362	213	37	as	as	ADP
ftr-362	213	38	an	an	DET
ftr-362	213	39	assurance	assurance	NOUN
ftr-362	213	40	of	of	ADP
ftr-362	213	41	quality	quality	NOUN
ftr-362	213	42	processes	process	NOUN
ftr-362	213	43	in	in	ADP
ftr-362	213	44	providing	provide	VERB
ftr-362	213	45	goods	good	NOUN
ftr-362	213	46	and	and	CCONJ
ftr-362	213	47	services	service	NOUN
ftr-362	213	48	,	,	PUNCT
ftr-362	213	49	was	be	AUX
ftr-362	213	50	applicable	applicable	ADJ
ftr-362	213	51	to	to	ADP
ftr-362	213	52	the	the	DET
ftr-362	213	53	quality	quality	NOUN
ftr-362	213	54	control	control	NOUN
ftr-362	213	55	element	element	NOUN
ftr-362	213	56	of	of	ADP
ftr-362	213	57	the	the	DET
ftr-362	213	58	license	license	NOUN
ftr-362	213	59	agreements	agreement	NOUN
ftr-362	213	60	.	.	PUNCT
ftr-362	214	1	the	the	DET
ftr-362	214	2	court	court	NOUN
ftr-362	214	3	noted	note	VERB
ftr-362	214	4	that	that	SCONJ
ftr-362	214	5	although	although	SCONJ
ftr-362	214	6	the	the	DET
ftr-362	214	7	trademarks	trademark	NOUN
ftr-362	214	8	permitted	permit	VERB
ftr-362	214	9	the	the	DET
ftr-362	214	10	taxpayer	taxpayer	NOUN
ftr-362	214	11	to	to	PART
ftr-362	214	12	produce	produce	VERB
ftr-362	214	13	kitchen	kitchen	NOUN
ftr-362	214	14	tools	tool	NOUN
ftr-362	214	15	that	that	PRON
ftr-362	214	16	were	be	AUX
ftr-362	214	17	more	more	ADV
ftr-362	214	18	marketable	marketable	ADJ
ftr-362	214	19	than	than	ADP
ftr-362	214	20	the	the	DET
ftr-362	214	21	taxpayer	taxpayer	NOUN
ftr-362	214	22	’s	’s	PART
ftr-362	214	23	other	other	ADJ
ftr-362	214	24	products	product	NOUN
ftr-362	214	25	,	,	PUNCT
ftr-362	214	26	the	the	DET
ftr-362	214	27	royalties	royalty	NOUN
ftr-362	214	28	directly	directly	ADV
ftr-362	214	29	benefited	benefit	VERB
ftr-362	214	30	and/or	and/or	CCONJ
ftr-362	214	31	were	be	AUX
ftr-362	214	32	incurred	incur	VERB
ftr-362	214	33	by	by	ADP
ftr-362	214	34	reason	reason	NOUN
ftr-362	214	35	of	of	ADP
ftr-362	214	36	the	the	DET
ftr-362	214	37	taxpayer	taxpayer	NOUN
ftr-362	214	38	’s	’s	PART
ftr-362	214	39	production	production	NOUN
ftr-362	214	40	activities	activity	NOUN
ftr-362	214	41	.	.	PUNCT
ftr-362	215	1	the	the	DET
ftr-362	215	2	court	court	NOUN
ftr-362	215	3	also	also	ADV
ftr-362	215	4	upheld	uphold	VERB
ftr-362	215	5	the	the	DET
ftr-362	215	6	irs	irs	PROPN
ftr-362	215	7	’s	’s	PART
ftr-362	215	8	application	application	NOUN
ftr-362	215	9	of	of	ADP
ftr-362	215	10	the	the	DET
ftr-362	215	11	simplified	simplified	ADJ
ftr-362	215	12	production	production	NOUN
ftr-362	215	13	method	method	NOUN
ftr-362	215	14	of	of	ADP
ftr-362	215	15	reg	reg	NOUN
ftr-362	215	16	.	.	PUNCT
ftr-362	216	1	§	§	PROPN
ftr-362	216	2	1.263a-2(b	1.263a-2(b	NOUN
ftr-362	216	3	)	)	PUNCT
ftr-362	217	1	to	to	PART
ftr-362	217	2	allocate	allocate	VERB
ftr-362	217	3	the	the	DET
ftr-362	217	4	license	license	NOUN
ftr-362	217	5	fees	fee	NOUN
ftr-362	217	6	between	between	ADP
ftr-362	217	7	cost	cost	NOUN
ftr-362	217	8	of	of	ADP
ftr-362	217	9	goods	good	NOUN
ftr-362	217	10	sold	sell	VERB
ftr-362	217	11	and	and	CCONJ
ftr-362	217	12	ending	end	VERB
ftr-362	217	13	inventory	inventory	NOUN
ftr-362	217	14	as	as	ADV
ftr-362	217	15	consistent	consistent	ADJ
ftr-362	217	16	with	with	ADP
ftr-362	217	17	the	the	DET
ftr-362	217	18	taxpayer	taxpayer	NOUN
ftr-362	217	19	’s	’s	PART
ftr-362	217	20	use	use	NOUN
ftr-362	217	21	of	of	ADP
ftr-362	217	22	the	the	DET
ftr-362	217	23	simplified	simplified	ADJ
ftr-362	217	24	production	production	NOUN
ftr-362	217	25	method	method	NOUN
ftr-362	217	26	for	for	ADP
ftr-362	217	27	allocating	allocate	VERB
ftr-362	217	28	other	other	ADJ
ftr-362	217	29	indirect	indirect	ADJ
ftr-362	217	30	costs	cost	NOUN
ftr-362	217	31	.	.	PUNCT
ftr-362	218	1	578	578	NUM
ftr-362	218	2	florida	florida	PROPN
ftr-362	218	3	tax	tax	NOUN
ftr-362	218	4	review	review	NOUN
ftr-362	218	5	[	[	X
ftr-362	218	6	vol	vol	NOUN
ftr-362	218	7	.	.	PUNCT
ftr-362	219	1	10:9	10:9	NUM
ftr-362	219	2	a.	a.	NOUN
ftr-362	219	3	but	but	CCONJ
ftr-362	219	4	the	the	DET
ftr-362	219	5	second	second	ADJ
ftr-362	219	6	circuit	circuit	NOUN
ftr-362	219	7	disagrees	disagree	VERB
ftr-362	219	8	.	.	PUNCT
ftr-362	220	1	robinson	robinson	PROPN
ftr-362	220	2	knife	knife	PROPN
ftr-362	220	3	manufacturing	manufacturing	PROPN
ftr-362	220	4	co.	co.	PROPN
ftr-362	220	5	,	,	PUNCT
ftr-362	220	6	inc	inc	PROPN
ftr-362	220	7	.	.	PROPN
ftr-362	221	1	v.	v.	PROPN
ftr-362	221	2	commissioner	commissioner	PROPN
ftr-362	221	3	,	,	PUNCT
ftr-362	221	4	600	600	NUM
ftr-362	221	5	f.3d	f.3d	NUM
ftr-362	221	6	121	121	NUM
ftr-362	221	7	(	(	PUNCT
ftr-362	221	8	2d	2d	NUM
ftr-362	221	9	cir	cir	NOUN
ftr-362	221	10	.	.	PUNCT
ftr-362	222	1	3/19/10	3/19/10	NUM
ftr-362	222	2	)	)	PUNCT
ftr-362	222	3	.	.	PUNCT
ftr-362	223	1	like	like	ADP
ftr-362	223	2	the	the	DET
ftr-362	223	3	tax	tax	NOUN
ftr-362	223	4	court	court	NOUN
ftr-362	223	5	,	,	PUNCT
ftr-362	223	6	the	the	DET
ftr-362	223	7	court	court	NOUN
ftr-362	223	8	of	of	ADP
ftr-362	223	9	appeals	appeals	PROPN
ftr-362	223	10	rejected	reject	VERB
ftr-362	223	11	robinson	robinson	PROPN
ftr-362	223	12	’s	’s	PART
ftr-362	223	13	arguments	argument	NOUN
ftr-362	223	14	that	that	SCONJ
ftr-362	223	15	the	the	DET
ftr-362	223	16	royalty	royalty	NOUN
ftr-362	223	17	payments	payment	NOUN
ftr-362	223	18	were	be	AUX
ftr-362	223	19	deductible	deductible	ADJ
ftr-362	223	20	as	as	ADP
ftr-362	223	21	marketing	marketing	NOUN
ftr-362	223	22	,	,	PUNCT
ftr-362	223	23	selling	selling	NOUN
ftr-362	223	24	,	,	PUNCT
ftr-362	223	25	advertising	advertising	NOUN
ftr-362	223	26	or	or	CCONJ
ftr-362	223	27	distribution	distribution	NOUN
ftr-362	223	28	costs	cost	NOUN
ftr-362	223	29	under	under	ADP
ftr-362	223	30	reg	reg	NOUN
ftr-362	223	31	.	.	PUNCT
ftr-362	224	1	§	§	PROPN
ftr-362	224	2	1.263a-1(e)(3)(iii)(a	1.263a-1(e)(3)(iii)(a	NUM
ftr-362	224	3	)	)	PUNCT
ftr-362	224	4	,	,	PUNCT
ftr-362	224	5	and	and	CCONJ
ftr-362	224	6	that	that	SCONJ
ftr-362	224	7	the	the	DET
ftr-362	224	8	royalty	royalty	NOUN
ftr-362	224	9	payments	payment	NOUN
ftr-362	224	10	were	be	AUX
ftr-362	224	11	deductible	deductible	ADJ
ftr-362	224	12	as	as	ADP
ftr-362	224	13	not	not	PART
ftr-362	224	14	having	having	AUX
ftr-362	224	15	been	be	AUX
ftr-362	224	16	incurred	incur	VERB
ftr-362	224	17	in	in	ADP
ftr-362	224	18	securing	secure	VERB
ftr-362	224	19	the	the	DET
ftr-362	224	20	contractual	contractual	ADJ
ftr-362	224	21	right	right	NOUN
ftr-362	224	22	to	to	PART
ftr-362	224	23	use	use	VERB
ftr-362	224	24	a	a	DET
ftr-362	224	25	trademark	trademark	NOUN
ftr-362	224	26	,	,	PUNCT
ftr-362	224	27	corporate	corporate	ADJ
ftr-362	224	28	plan	plan	NOUN
ftr-362	224	29	,	,	PUNCT
ftr-362	224	30	manufacturing	manufacturing	NOUN
ftr-362	224	31	procedure	procedure	NOUN
ftr-362	224	32	,	,	PUNCT
ftr-362	224	33	special	special	ADJ
ftr-362	224	34	recipe	recipe	NOUN
ftr-362	224	35	,	,	PUNCT
ftr-362	224	36	or	or	CCONJ
ftr-362	224	37	other	other	ADJ
ftr-362	224	38	similar	similar	ADJ
ftr-362	224	39	right	right	NOUN
ftr-362	224	40	associated	associate	VERB
ftr-362	224	41	with	with	ADP
ftr-362	224	42	property	property	NOUN
ftr-362	224	43	produced	produce	VERB
ftr-362	224	44	under	under	ADP
ftr-362	224	45	reg	reg	NOUN
ftr-362	224	46	.	.	PUNCT
ftr-362	225	1	§	§	PROPN
ftr-362	225	2	1.263a-1(e)(3)(ii)(u	1.263a-1(e)(3)(ii)(u	NUM
ftr-362	225	3	)	)	PUNCT
ftr-362	225	4	.	.	PUNCT
ftr-362	226	1	the	the	DET
ftr-362	226	2	court	court	NOUN
ftr-362	226	3	of	of	ADP
ftr-362	226	4	appeals	appeal	NOUN
ftr-362	226	5	concluded	conclude	VERB
ftr-362	226	6	,	,	PUNCT
ftr-362	226	7	however	however	ADV
ftr-362	226	8	,	,	PUNCT
ftr-362	226	9	that	that	SCONJ
ftr-362	226	10	“	"	PUNCT
ftr-362	226	11	royalty	royalty	NOUN
ftr-362	226	12	payments	payment	NOUN
ftr-362	226	13	which	which	PRON
ftr-362	226	14	are	be	AUX
ftr-362	226	15	(	(	PUNCT
ftr-362	226	16	1	1	NOUN
ftr-362	226	17	)	)	PUNCT
ftr-362	226	18	calculated	calculate	VERB
ftr-362	226	19	as	as	ADP
ftr-362	226	20	a	a	DET
ftr-362	226	21	percentage	percentage	NOUN
ftr-362	226	22	of	of	ADP
ftr-362	226	23	sales	sale	NOUN
ftr-362	226	24	revenue	revenue	NOUN
ftr-362	226	25	from	from	ADP
ftr-362	226	26	certain	certain	ADJ
ftr-362	226	27	inventory	inventory	NOUN
ftr-362	226	28	,	,	PUNCT
ftr-362	226	29	and	and	CCONJ
ftr-362	226	30	(	(	PUNCT
ftr-362	226	31	2	2	X
ftr-362	226	32	)	)	PUNCT
ftr-362	226	33	incurred	incur	VERB
ftr-362	226	34	only	only	ADV
ftr-362	226	35	upon	upon	SCONJ
ftr-362	226	36	sale	sale	NOUN
ftr-362	226	37	of	of	ADP
ftr-362	226	38	such	such	ADJ
ftr-362	226	39	inventory	inventory	NOUN
ftr-362	226	40	,	,	PUNCT
ftr-362	226	41	are	be	AUX
ftr-362	226	42	not	not	PART
ftr-362	226	43	required	require	VERB
ftr-362	226	44	to	to	PART
ftr-362	226	45	be	be	AUX
ftr-362	226	46	capitalized	capitalize	VERB
ftr-362	226	47	under	under	ADP
ftr-362	226	48	the	the	DET
ftr-362	226	49	§	§	PROPN
ftr-362	226	50	263a	263a	PROPN
ftr-362	226	51	regulations	regulation	NOUN
ftr-362	226	52	.	.	PUNCT
ftr-362	226	53	”	"	PUNCT
ftr-362	227	1	the	the	DET
ftr-362	227	2	court	court	NOUN
ftr-362	227	3	held	hold	VERB
ftr-362	227	4	that	that	SCONJ
ftr-362	227	5	the	the	DET
ftr-362	227	6	royalties	royalty	NOUN
ftr-362	227	7	were	be	AUX
ftr-362	227	8	neither	neither	CCONJ
ftr-362	227	9	incurred	incur	VERB
ftr-362	227	10	in	in	ADP
ftr-362	227	11	,	,	PUNCT
ftr-362	227	12	nor	nor	CCONJ
ftr-362	227	13	directly	directly	ADV
ftr-362	227	14	benefited	benefit	VERB
ftr-362	227	15	,	,	PUNCT
ftr-362	227	16	the	the	DET
ftr-362	227	17	performance	performance	NOUN
ftr-362	227	18	of	of	ADP
ftr-362	227	19	production	production	NOUN
ftr-362	227	20	activities	activity	NOUN
ftr-362	227	21	under	under	ADP
ftr-362	227	22	reg	reg	NOUN
ftr-362	227	23	.	.	PUNCT
ftr-362	228	1	§	§	PROPN
ftr-362	228	2	1.263a-1(e)(3)(i	1.263a-1(e)(3)(i	NUM
ftr-362	228	3	)	)	PUNCT
ftr-362	228	4	.	.	PUNCT
ftr-362	229	1	unlike	unlike	ADP
ftr-362	229	2	license	license	NOUN
ftr-362	229	3	agreements	agreement	NOUN
ftr-362	229	4	,	,	PUNCT
ftr-362	229	5	the	the	DET
ftr-362	229	6	court	court	NOUN
ftr-362	229	7	concluded	conclude	VERB
ftr-362	229	8	that	that	SCONJ
ftr-362	229	9	robinson	robinson	PROPN
ftr-362	229	10	could	could	AUX
ftr-362	229	11	have	have	AUX
ftr-362	229	12	manufactured	manufacture	VERB
ftr-362	229	13	the	the	DET
ftr-362	229	14	products	product	NOUN
ftr-362	229	15	,	,	PUNCT
ftr-362	229	16	and	and	CCONJ
ftr-362	229	17	did	do	VERB
ftr-362	229	18	,	,	PUNCT
ftr-362	229	19	without	without	ADP
ftr-362	229	20	paying	pay	VERB
ftr-362	229	21	the	the	DET
ftr-362	229	22	royalty	royalty	NOUN
ftr-362	229	23	costs	cost	NOUN
ftr-362	229	24	.	.	PUNCT
ftr-362	230	1	the	the	DET
ftr-362	230	2	royalties	royalty	NOUN
ftr-362	230	3	were	be	AUX
ftr-362	230	4	not	not	PART
ftr-362	230	5	,	,	PUNCT
ftr-362	230	6	therefore	therefore	ADV
ftr-362	230	7	,	,	PUNCT
ftr-362	230	8	incurred	incur	VERB
ftr-362	230	9	by	by	ADP
ftr-362	230	10	reason	reason	NOUN
ftr-362	230	11	of	of	ADP
ftr-362	230	12	the	the	DET
ftr-362	230	13	production	production	NOUN
ftr-362	230	14	process	process	NOUN
ftr-362	230	15	.	.	PUNCT
ftr-362	231	1	the	the	DET
ftr-362	231	2	court	court	NOUN
ftr-362	231	3	also	also	ADV
ftr-362	231	4	concluded	conclude	VERB
ftr-362	231	5	that	that	SCONJ
ftr-362	231	6	since	since	SCONJ
ftr-362	231	7	the	the	DET
ftr-362	231	8	royalties	royalty	NOUN
ftr-362	231	9	were	be	AUX
ftr-362	231	10	incurred	incur	VERB
ftr-362	231	11	for	for	ADP
ftr-362	231	12	kitchen	kitchen	NOUN
ftr-362	231	13	tools	tool	NOUN
ftr-362	231	14	that	that	PRON
ftr-362	231	15	have	have	AUX
ftr-362	231	16	been	be	AUX
ftr-362	231	17	sold	sell	VERB
ftr-362	231	18	,	,	PUNCT
ftr-362	231	19	“	"	PUNCT
ftr-362	231	20	it	it	PRON
ftr-362	231	21	is	be	AUX
ftr-362	231	22	necessarily	necessarily	ADV
ftr-362	231	23	true	true	ADJ
ftr-362	231	24	that	that	SCONJ
ftr-362	231	25	the	the	DET
ftr-362	231	26	royalty	royalty	NOUN
ftr-362	231	27	costs	cost	NOUN
ftr-362	231	28	and	and	CCONJ
ftr-362	231	29	the	the	DET
ftr-362	231	30	income	income	NOUN
ftr-362	231	31	from	from	ADP
ftr-362	231	32	sale	sale	NOUN
ftr-362	231	33	of	of	ADP
ftr-362	231	34	the	the	DET
ftr-362	231	35	inventory	inventory	NOUN
ftr-362	231	36	items	item	NOUN
ftr-362	231	37	are	be	AUX
ftr-362	231	38	incurred	incur	VERB
ftr-362	231	39	simultaneously	simultaneously	ADV
ftr-362	231	40	.	.	PUNCT
ftr-362	231	41	”	"	PUNCT
ftr-362	232	1	the	the	DET
ftr-362	232	2	court	court	NOUN
ftr-362	232	3	noted	note	VERB
ftr-362	232	4	further	far	ADV
ftr-362	232	5	that	that	PRON
ftr-362	232	6	had	have	VERB
ftr-362	232	7	robinson	robinson	PROPN
ftr-362	232	8	’s	’s	PART
ftr-362	232	9	licensing	licensing	NOUN
ftr-362	232	10	agreements	agreement	NOUN
ftr-362	232	11	provided	provide	VERB
ftr-362	232	12	for	for	ADP
ftr-362	232	13	non	non	ADJ
ftr-362	232	14	-	-	ADJ
ftr-362	232	15	sales	sale	NOUN
ftr-362	232	16	based	base	VERB
ftr-362	232	17	royalties	royalty	NOUN
ftr-362	232	18	,	,	PUNCT
ftr-362	232	19	then	then	ADV
ftr-362	232	20	capitalization	capitalization	NOUN
ftr-362	232	21	would	would	AUX
ftr-362	232	22	have	have	AUX
ftr-362	232	23	been	be	AUX
ftr-362	232	24	required	require	VERB
ftr-362	232	25	.	.	PUNCT
ftr-362	233	1	b.	b.	PROPN
ftr-362	233	2	proposed	propose	VERB
ftr-362	233	3	regulations	regulation	NOUN
ftr-362	233	4	make	make	VERB
ftr-362	233	5	you	you	PRON
ftr-362	233	6	wonder	wonder	VERB
ftr-362	233	7	why	why	SCONJ
ftr-362	233	8	the	the	DET
ftr-362	233	9	irs	irs	PROPN
ftr-362	233	10	ever	ever	ADV
ftr-362	233	11	litigated	litigate	VERB
ftr-362	233	12	robinson	robinson	PROPN
ftr-362	233	13	knife	knife	PROPN
ftr-362	233	14	.	.	PUNCT
ftr-362	234	1	reg-149335	reg-149335	PROPN
ftr-362	234	2	-	-	PUNCT
ftr-362	234	3	08	08	NUM
ftr-362	234	4	,	,	PUNCT
ftr-362	234	5	sales	sale	NOUN
ftr-362	234	6	-	-	PUNCT
ftr-362	234	7	based	base	VERB
ftr-362	234	8	royalties	royalty	NOUN
ftr-362	234	9	and	and	CCONJ
ftr-362	234	10	vendor	vendor	NOUN
ftr-362	234	11	allowances	allowance	NOUN
ftr-362	234	12	,	,	PUNCT
ftr-362	234	13	75	75	NUM
ftr-362	234	14	f.r	f.r	NOUN
ftr-362	234	15	.	.	NOUN
ftr-362	234	16	78940	78940	NUM
ftr-362	234	17	(	(	PUNCT
ftr-362	234	18	12/17/10	12/17/10	NUM
ftr-362	234	19	)	)	PUNCT
ftr-362	234	20	.	.	PUNCT
ftr-362	235	1	the	the	DET
ftr-362	235	2	irs	irs	PROPN
ftr-362	235	3	has	have	AUX
ftr-362	235	4	proposed	propose	VERB
ftr-362	235	5	regulations	regulation	NOUN
ftr-362	235	6	under	under	ADP
ftr-362	235	7	§	§	PROPN
ftr-362	235	8	263a	263a	PROPN
ftr-362	235	9	that	that	PRON
ftr-362	235	10	generally	generally	ADV
ftr-362	235	11	provide	provide	VERB
ftr-362	235	12	the	the	DET
ftr-362	235	13	taxpayerfavorable	taxpayerfavorable	NOUN
ftr-362	235	14	result	result	NOUN
ftr-362	235	15	reached	reach	VERB
ftr-362	235	16	by	by	ADP
ftr-362	235	17	the	the	DET
ftr-362	235	18	second	second	ADJ
ftr-362	235	19	circuit	circuit	NOUN
ftr-362	235	20	in	in	ADP
ftr-362	235	21	robinson	robinson	PROPN
ftr-362	235	22	knife	knife	PROPN
ftr-362	235	23	.	.	PUNCT
ftr-362	236	1	the	the	DET
ftr-362	236	2	proposed	propose	VERB
ftr-362	236	3	regulations	regulation	NOUN
ftr-362	236	4	provide	provide	VERB
ftr-362	236	5	that	that	SCONJ
ftr-362	236	6	sales	sale	NOUN
ftr-362	236	7	-	-	PUNCT
ftr-362	236	8	based	base	VERB
ftr-362	236	9	royalties	royalty	NOUN
ftr-362	236	10	must	must	AUX
ftr-362	236	11	be	be	AUX
ftr-362	236	12	capitalized	capitalize	VERB
ftr-362	236	13	,	,	PUNCT
ftr-362	236	14	but	but	CCONJ
ftr-362	236	15	also	also	ADV
ftr-362	236	16	provide	provide	VERB
ftr-362	236	17	that	that	SCONJ
ftr-362	236	18	sales	sale	NOUN
ftr-362	236	19	-	-	PUNCT
ftr-362	236	20	based	base	VERB
ftr-362	236	21	royalties	royalty	NOUN
ftr-362	236	22	required	require	VERB
ftr-362	236	23	to	to	PART
ftr-362	236	24	be	be	AUX
ftr-362	236	25	capitalized	capitalize	VERB
ftr-362	236	26	are	be	AUX
ftr-362	236	27	allocable	allocable	ADJ
ftr-362	236	28	only	only	ADV
ftr-362	236	29	to	to	ADP
ftr-362	236	30	property	property	NOUN
ftr-362	236	31	that	that	PRON
ftr-362	236	32	a	a	DET
ftr-362	236	33	taxpayer	taxpayer	NOUN
ftr-362	236	34	has	have	AUX
ftr-362	236	35	sold	sell	VERB
ftr-362	236	36	,	,	PUNCT
ftr-362	236	37	rather	rather	ADV
ftr-362	236	38	than	than	ADP
ftr-362	236	39	to	to	ADP
ftr-362	236	40	closing	close	VERB
ftr-362	236	41	inventory	inventory	NOUN
ftr-362	236	42	.	.	PUNCT
ftr-362	237	1	the	the	DET
ftr-362	237	2	preamble	preamble	NOUN
ftr-362	237	3	asserts	assert	VERB
ftr-362	237	4	that	that	SCONJ
ftr-362	237	5	the	the	DET
ftr-362	237	6	second	second	ADJ
ftr-362	237	7	circuit	circuit	NOUN
ftr-362	237	8	in	in	ADP
ftr-362	237	9	robinson	robinson	PROPN
ftr-362	237	10	knife	knife	PROPN
ftr-362	237	11	misconstrued	misconstrue	VERB
ftr-362	237	12	the	the	DET
ftr-362	237	13	nature	nature	NOUN
ftr-362	237	14	of	of	ADP
ftr-362	237	15	costs	cost	NOUN
ftr-362	237	16	required	require	VERB
ftr-362	237	17	to	to	PART
ftr-362	237	18	be	be	AUX
ftr-362	237	19	capitalized	capitalize	VERB
ftr-362	237	20	;	;	PUNCT
ftr-362	237	21	according	accord	VERB
ftr-362	237	22	to	to	ADP
ftr-362	237	23	the	the	DET
ftr-362	237	24	preamble	preamble	NOUN
ftr-362	237	25	,	,	PUNCT
ftr-362	237	26	the	the	DET
ftr-362	237	27	costs	cost	NOUN
ftr-362	237	28	of	of	ADP
ftr-362	237	29	securing	secure	VERB
ftr-362	237	30	rights	right	NOUN
ftr-362	237	31	to	to	PART
ftr-362	237	32	use	use	VERB
ftr-362	237	33	intellectual	intellectual	ADJ
ftr-362	237	34	property	property	NOUN
ftr-362	237	35	directly	directly	ADV
ftr-362	237	36	benefit	benefit	VERB
ftr-362	237	37	,	,	PUNCT
ftr-362	237	38	or	or	CCONJ
ftr-362	237	39	are	be	AUX
ftr-362	237	40	incurred	incur	VERB
ftr-362	237	41	by	by	ADP
ftr-362	237	42	reason	reason	NOUN
ftr-362	237	43	of	of	ADP
ftr-362	237	44	,	,	PUNCT
ftr-362	237	45	production	production	NOUN
ftr-362	237	46	processes	process	NOUN
ftr-362	237	47	,	,	PUNCT
ftr-362	237	48	which	which	PRON
ftr-362	237	49	requires	require	VERB
ftr-362	237	50	that	that	SCONJ
ftr-362	237	51	the	the	DET
ftr-362	237	52	costs	cost	NOUN
ftr-362	237	53	be	be	AUX
ftr-362	237	54	capitalized	capitalize	VERB
ftr-362	237	55	,	,	PUNCT
ftr-362	237	56	even	even	ADV
ftr-362	237	57	if	if	SCONJ
ftr-362	237	58	the	the	DET
ftr-362	237	59	costs	cost	NOUN
ftr-362	237	60	are	be	AUX
ftr-362	237	61	payable	payable	ADJ
ftr-362	237	62	only	only	ADV
ftr-362	237	63	on	on	ADP
ftr-362	237	64	the	the	DET
ftr-362	237	65	basis	basis	NOUN
ftr-362	237	66	of	of	ADP
ftr-362	237	67	the	the	DET
ftr-362	237	68	number	number	NOUN
ftr-362	237	69	or	or	CCONJ
ftr-362	237	70	units	unit	NOUN
ftr-362	237	71	sold	sell	VERB
ftr-362	237	72	or	or	CCONJ
ftr-362	237	73	as	as	ADP
ftr-362	237	74	a	a	DET
ftr-362	237	75	percentage	percentage	NOUN
ftr-362	237	76	of	of	ADP
ftr-362	237	77	revenue	revenue	NOUN
ftr-362	237	78	.	.	PUNCT
ftr-362	238	1	nonetheless	nonetheless	ADV
ftr-362	238	2	,	,	PUNCT
ftr-362	238	3	the	the	DET
ftr-362	238	4	proposed	propose	VERB
ftr-362	238	5	regulations	regulation	NOUN
ftr-362	238	6	are	be	AUX
ftr-362	238	7	consistent	consistent	ADJ
ftr-362	238	8	with	with	ADP
ftr-362	238	9	the	the	DET
ftr-362	238	10	holding	holding	NOUN
ftr-362	238	11	of	of	ADP
ftr-362	238	12	robinson	robinson	PROPN
ftr-362	238	13	knife	knife	PROPN
ftr-362	238	14	where	where	SCONJ
ftr-362	238	15	they	they	PRON
ftr-362	238	16	provide	provide	VERB
ftr-362	238	17	that	that	SCONJ
ftr-362	238	18	sales	sale	NOUN
ftr-362	238	19	-	-	PUNCT
ftr-362	238	20	based	base	VERB
ftr-362	238	21	royalties	royalty	NOUN
ftr-362	238	22	are	be	AUX
ftr-362	238	23	related	relate	VERB
ftr-362	238	24	only	only	ADV
ftr-362	238	25	to	to	ADP
ftr-362	238	26	units	unit	NOUN
ftr-362	238	27	that	that	PRON
ftr-362	238	28	are	be	AUX
ftr-362	238	29	sold	sell	VERB
ftr-362	238	30	during	during	ADP
ftr-362	238	31	the	the	DET
ftr-362	238	32	taxable	taxable	ADJ
ftr-362	238	33	year	year	NOUN
ftr-362	238	34	.	.	PUNCT
ftr-362	239	1	thus	thus	ADV
ftr-362	239	2	,	,	PUNCT
ftr-362	239	3	prop	prop	NOUN
ftr-362	239	4	.	.	PUNCT
ftr-362	240	1	reg	reg	PROPN
ftr-362	240	2	.	.	PUNCT
ftr-362	241	1	§	§	PROPN
ftr-362	241	2	1.263a-3(d)(3)(i)(c)(3	1.263a-3(d)(3)(i)(c)(3	NUM
ftr-362	241	3	)	)	PUNCT
ftr-362	241	4	would	would	AUX
ftr-362	241	5	provide	provide	VERB
ftr-362	241	6	that	that	SCONJ
ftr-362	241	7	sales	sale	NOUN
ftr-362	241	8	-	-	PUNCT
ftr-362	241	9	based	base	VERB
ftr-362	241	10	costs	cost	NOUN
ftr-362	241	11	would	would	AUX
ftr-362	241	12	not	not	PART
ftr-362	241	13	be	be	AUX
ftr-362	241	14	included	include	VERB
ftr-362	241	15	in	in	ADP
ftr-362	241	16	ending	end	VERB
ftr-362	241	17	inventory	inventory	NOUN
ftr-362	241	18	under	under	ADP
ftr-362	241	19	§	§	PROPN
ftr-362	241	20	471	471	NUM
ftr-362	241	21	.	.	NOUN
ftr-362	241	22	•	•	NUM
ftr-362	241	23	however	however	ADV
ftr-362	241	24	,	,	PUNCT
ftr-362	241	25	in	in	ADP
ftr-362	241	26	light	light	NOUN
ftr-362	241	27	of	of	ADP
ftr-362	241	28	the	the	DET
ftr-362	241	29	generous	generous	ADJ
ftr-362	241	30	2011	2011	NUM
ftr-362	241	31	]	]	PUNCT
ftr-362	241	32	recent	recent	ADJ
ftr-362	241	33	developments	development	NOUN
ftr-362	241	34	in	in	ADP
ftr-362	241	35	federal	federal	ADJ
ftr-362	241	36	income	income	NOUN
ftr-362	241	37	taxation	taxation	NOUN
ftr-362	241	38	579	579	NUM
ftr-362	241	39	treatment	treatment	NOUN
ftr-362	241	40	of	of	ADP
ftr-362	241	41	sales	sale	NOUN
ftr-362	241	42	-	-	PUNCT
ftr-362	241	43	based	base	VERB
ftr-362	241	44	royalties	royalty	NOUN
ftr-362	241	45	,	,	PUNCT
ftr-362	241	46	the	the	DET
ftr-362	241	47	proposed	propose	VERB
ftr-362	241	48	§	§	PROPN
ftr-362	241	49	263a	263a	PROPN
ftr-362	241	50	regulations	regulation	NOUN
ftr-362	241	51	,	,	PUNCT
ftr-362	241	52	along	along	ADP
ftr-362	241	53	with	with	ADP
ftr-362	241	54	proposed	propose	VERB
ftr-362	241	55	amendments	amendment	NOUN
ftr-362	241	56	to	to	ADP
ftr-362	241	57	reg	reg	NOUN
ftr-362	241	58	.	.	PUNCT
ftr-362	242	1	§	§	PROPN
ftr-362	242	2	1.471	1.471	NUM
ftr-362	242	3	-	-	PUNCT
ftr-362	242	4	3(e	3(e	NUM
ftr-362	242	5	)	)	PUNCT
ftr-362	242	6	,	,	PUNCT
ftr-362	242	7	require	require	VERB
ftr-362	242	8	that	that	SCONJ
ftr-362	242	9	sales	sale	NOUN
ftr-362	242	10	-	-	PUNCT
ftr-362	242	11	based	base	VERB
ftr-362	242	12	vendor	vendor	NOUN
ftr-362	242	13	allowances	allowance	NOUN
ftr-362	242	14	[	[	PUNCT
ftr-362	242	15	which	which	PRON
ftr-362	242	16	are	be	AUX
ftr-362	242	17	rebates	rebate	NOUN
ftr-362	242	18	or	or	CCONJ
ftr-362	242	19	discounts	discount	NOUN
ftr-362	242	20	from	from	ADP
ftr-362	242	21	a	a	DET
ftr-362	242	22	vendor	vendor	NOUN
ftr-362	242	23	as	as	ADP
ftr-362	242	24	a	a	DET
ftr-362	242	25	result	result	NOUN
ftr-362	242	26	of	of	ADP
ftr-362	242	27	selling	sell	VERB
ftr-362	242	28	the	the	DET
ftr-362	242	29	vendor	vendor	NOUN
ftr-362	242	30	’s	’s	PART
ftr-362	242	31	merchandise	merchandise	NOUN
ftr-362	242	32	]	]	PUNCT
ftr-362	242	33	must	must	AUX
ftr-362	242	34	be	be	AUX
ftr-362	242	35	taken	take	VERB
ftr-362	242	36	into	into	ADP
ftr-362	242	37	account	account	NOUN
ftr-362	242	38	as	as	ADP
ftr-362	242	39	an	an	DET
ftr-362	242	40	adjustment	adjustment	NOUN
ftr-362	242	41	to	to	ADP
ftr-362	242	42	the	the	DET
ftr-362	242	43	cost	cost	NOUN
ftr-362	242	44	of	of	ADP
ftr-362	242	45	merchandise	merchandise	NOUN
ftr-362	242	46	sold	sell	VERB
ftr-362	242	47	,	,	PUNCT
ftr-362	242	48	effectively	effectively	ADV
ftr-362	242	49	requiring	require	VERB
ftr-362	242	50	that	that	SCONJ
ftr-362	242	51	such	such	ADJ
ftr-362	242	52	allowances	allowance	NOUN
ftr-362	242	53	be	be	AUX
ftr-362	242	54	included	include	VERB
ftr-362	242	55	in	in	ADP
ftr-362	242	56	gross	gross	ADJ
ftr-362	242	57	income	income	NOUN
ftr-362	242	58	immediately	immediately	ADV
ftr-362	242	59	,	,	PUNCT
ftr-362	242	60	and	and	CCONJ
ftr-362	242	61	would	would	AUX
ftr-362	242	62	not	not	PART
ftr-362	242	63	be	be	AUX
ftr-362	242	64	taken	take	VERB
ftr-362	242	65	into	into	ADP
ftr-362	242	66	account	account	NOUN
ftr-362	242	67	in	in	ADP
ftr-362	242	68	ending	end	VERB
ftr-362	242	69	inventory	inventory	NOUN
ftr-362	242	70	.	.	PUNCT
ftr-362	243	1	•	•	NUM
ftr-362	243	2	the	the	DET
ftr-362	243	3	formulas	formula	NOUN
ftr-362	243	4	allocating	allocate	VERB
ftr-362	243	5	additional	additional	ADJ
ftr-362	243	6	indirect	indirect	ADJ
ftr-362	243	7	costs	cost	NOUN
ftr-362	243	8	to	to	ADP
ftr-362	243	9	ending	end	VERB
ftr-362	243	10	inventory	inventory	NOUN
ftr-362	243	11	under	under	ADP
ftr-362	243	12	the	the	DET
ftr-362	243	13	simplified	simplified	ADJ
ftr-362	243	14	production	production	NOUN
ftr-362	243	15	and	and	CCONJ
ftr-362	243	16	resale	resale	NOUN
ftr-362	243	17	methods	method	NOUN
ftr-362	243	18	would	would	AUX
ftr-362	243	19	be	be	AUX
ftr-362	243	20	modified	modify	VERB
ftr-362	243	21	to	to	PART
ftr-362	243	22	remove	remove	VERB
ftr-362	243	23	capitalized	capitalize	VERB
ftr-362	243	24	sales	sale	NOUN
ftr-362	243	25	based	base	VERB
ftr-362	243	26	royalties	royalty	NOUN
ftr-362	243	27	and	and	CCONJ
ftr-362	243	28	vendor	vendor	NOUN
ftr-362	243	29	allowances	allowance	NOUN
ftr-362	243	30	allocable	allocable	ADJ
ftr-362	243	31	to	to	ADP
ftr-362	243	32	property	property	NOUN
ftr-362	243	33	that	that	PRON
ftr-362	243	34	has	have	AUX
ftr-362	243	35	been	be	AUX
ftr-362	243	36	sold	sell	VERB
ftr-362	243	37	.	.	PUNCT
ftr-362	244	1	2	2	X
ftr-362	244	2	.	.	X
ftr-362	244	3	legal	legal	ADJ
ftr-362	244	4	fees	fee	NOUN
ftr-362	244	5	incurred	incur	VERB
ftr-362	244	6	resisting	resist	VERB
ftr-362	244	7	states	state	NOUN
ftr-362	244	8	’	'	PUNCT
ftr-362	244	9	attorney	attorney	NOUN
ftr-362	244	10	general	general	ADJ
ftr-362	244	11	challenges	challenge	NOUN
ftr-362	244	12	to	to	ADP
ftr-362	244	13	the	the	DET
ftr-362	244	14	privatization	privatization	NOUN
ftr-362	244	15	of	of	ADP
ftr-362	244	16	blue	blue	ADJ
ftr-362	244	17	shield	shield	NOUN
ftr-362	244	18	are	be	AUX
ftr-362	244	19	capital	capital	NOUN
ftr-362	244	20	expenses	expense	NOUN
ftr-362	244	21	.	.	PUNCT
ftr-362	245	1	wellpoint	wellpoint	PROPN
ftr-362	245	2	,	,	PUNCT
ftr-362	245	3	inc	inc	PROPN
ftr-362	245	4	.	.	PROPN
ftr-362	246	1	v.	v.	PROPN
ftr-362	246	2	commissioner	commissioner	PROPN
ftr-362	246	3	,	,	PUNCT
ftr-362	246	4	599	599	NUM
ftr-362	246	5	f.3d	f.3d	NUM
ftr-362	246	6	641	641	NUM
ftr-362	246	7	(	(	PUNCT
ftr-362	246	8	7th	7th	ADJ
ftr-362	246	9	cir	cir	NOUN
ftr-362	246	10	.	.	PUNCT
ftr-362	247	1	3/23/10	3/23/10	NUM
ftr-362	247	2	)	)	PUNCT
ftr-362	247	3	.	.	PUNCT
ftr-362	248	1	the	the	DET
ftr-362	248	2	taxpayer	taxpayer	NOUN
ftr-362	248	3	provides	provide	VERB
ftr-362	248	4	health	health	NOUN
ftr-362	248	5	insurance	insurance	NOUN
ftr-362	248	6	coverage	coverage	NOUN
ftr-362	248	7	through	through	ADP
ftr-362	248	8	operating	operating	NOUN
ftr-362	248	9	subsidiaries	subsidiary	NOUN
ftr-362	248	10	that	that	PRON
ftr-362	248	11	are	be	AUX
ftr-362	248	12	licensees	licensee	NOUN
ftr-362	248	13	of	of	ADP
ftr-362	248	14	the	the	DET
ftr-362	248	15	blue	blue	PROPN
ftr-362	248	16	cross	cross	PROPN
ftr-362	248	17	and	and	CCONJ
ftr-362	248	18	blue	blue	ADJ
ftr-362	248	19	shield	shield	NOUN
ftr-362	248	20	association	association	NOUN
ftr-362	248	21	and	and	CCONJ
ftr-362	248	22	are	be	AUX
ftr-362	248	23	a	a	DET
ftr-362	248	24	result	result	NOUN
ftr-362	248	25	of	of	ADP
ftr-362	248	26	mergers	merger	NOUN
ftr-362	248	27	with	with	ADP
ftr-362	248	28	blue	blue	PROPN
ftr-362	248	29	cross	cross	PROPN
ftr-362	248	30	and	and	CCONJ
ftr-362	248	31	blue	blue	ADJ
ftr-362	248	32	shield	shield	NOUN
ftr-362	248	33	organizations	organization	NOUN
ftr-362	248	34	that	that	PRON
ftr-362	248	35	were	be	AUX
ftr-362	248	36	once	once	ADV
ftr-362	248	37	characterized	characterize	VERB
ftr-362	248	38	as	as	ADP
ftr-362	248	39	tax	tax	NOUN
ftr-362	248	40	-	-	PUNCT
ftr-362	248	41	exempt	exempt	ADJ
ftr-362	248	42	charitable	charitable	ADJ
ftr-362	248	43	entities	entity	NOUN
ftr-362	248	44	.	.	PUNCT
ftr-362	249	1	several	several	ADJ
ftr-362	249	2	state	state	NOUN
ftr-362	249	3	attorneys	attorney	NOUN
ftr-362	249	4	general	general	ADJ
ftr-362	249	5	brought	bring	VERB
ftr-362	249	6	cy	cy	PROPN
ftr-362	249	7	pres	pre	NOUN
ftr-362	249	8	or	or	CCONJ
ftr-362	249	9	charitable	charitable	ADJ
ftr-362	249	10	trust	trust	NOUN
ftr-362	249	11	actions	action	NOUN
ftr-362	249	12	against	against	ADP
ftr-362	249	13	the	the	DET
ftr-362	249	14	taxpayer	taxpayer	NOUN
ftr-362	249	15	claiming	claim	VERB
ftr-362	249	16	assets	asset	NOUN
ftr-362	249	17	of	of	ADP
ftr-362	249	18	the	the	DET
ftr-362	249	19	charitable	charitable	ADJ
ftr-362	249	20	organizations	organization	NOUN
ftr-362	249	21	that	that	PRON
ftr-362	249	22	were	be	AUX
ftr-362	249	23	impressed	impressed	ADJ
ftr-362	249	24	with	with	ADP
ftr-362	249	25	charitable	charitable	ADJ
ftr-362	249	26	trusts	trust	NOUN
ftr-362	249	27	.	.	PUNCT
ftr-362	250	1	the	the	DET
ftr-362	250	2	taxpayer	taxpayer	NOUN
ftr-362	250	3	made	make	VERB
ftr-362	250	4	payments	payment	NOUN
ftr-362	250	5	of	of	ADP
ftr-362	250	6	nearly	nearly	ADV
ftr-362	250	7	$	$	SYM
ftr-362	250	8	114	114	NUM
ftr-362	250	9	million	million	NUM
ftr-362	250	10	to	to	PART
ftr-362	250	11	settle	settle	VERB
ftr-362	250	12	these	these	DET
ftr-362	250	13	actions	action	NOUN
ftr-362	250	14	.	.	PUNCT
ftr-362	251	1	the	the	DET
ftr-362	251	2	circuit	circuit	NOUN
ftr-362	251	3	court	court	NOUN
ftr-362	251	4	affirmed	affirm	VERB
ftr-362	251	5	the	the	DET
ftr-362	251	6	tax	tax	NOUN
ftr-362	251	7	court	court	NOUN
ftr-362	251	8	holding	holding	NOUN
ftr-362	251	9	(	(	PUNCT
ftr-362	251	10	t.c	t.c	PROPN
ftr-362	251	11	.	.	PROPN
ftr-362	251	12	memo	memo	NOUN
ftr-362	251	13	.	.	PUNCT
ftr-362	252	1	2008	2008	NUM
ftr-362	252	2	-	-	SYM
ftr-362	252	3	236	236	NUM
ftr-362	252	4	)	)	PUNCT
ftr-362	253	1	that	that	SCONJ
ftr-362	253	2	the	the	DET
ftr-362	253	3	taxpayer	taxpayer	NOUN
ftr-362	253	4	’s	’s	PART
ftr-362	253	5	legal	legal	ADJ
ftr-362	253	6	fees	fee	NOUN
ftr-362	253	7	and	and	CCONJ
ftr-362	253	8	settlement	settlement	NOUN
ftr-362	253	9	payments	payment	NOUN
ftr-362	253	10	were	be	AUX
ftr-362	253	11	incurred	incur	VERB
ftr-362	253	12	in	in	ADP
ftr-362	253	13	a	a	DET
ftr-362	253	14	dispute	dispute	NOUN
ftr-362	253	15	over	over	ADP
ftr-362	253	16	the	the	DET
ftr-362	253	17	equitable	equitable	ADJ
ftr-362	253	18	ownership	ownership	NOUN
ftr-362	253	19	of	of	ADP
ftr-362	253	20	assets	asset	NOUN
ftr-362	253	21	allegedly	allegedly	ADV
ftr-362	253	22	impressed	impress	VERB
ftr-362	253	23	with	with	ADP
ftr-362	253	24	charitable	charitable	ADJ
ftr-362	253	25	trust	trust	NOUN
ftr-362	253	26	obligations	obligation	NOUN
ftr-362	253	27	,	,	PUNCT
ftr-362	253	28	and	and	CCONJ
ftr-362	253	29	that	that	SCONJ
ftr-362	253	30	the	the	DET
ftr-362	253	31	fees	fee	NOUN
ftr-362	253	32	and	and	CCONJ
ftr-362	253	33	payments	payment	NOUN
ftr-362	253	34	were	be	AUX
ftr-362	253	35	thus	thus	ADV
ftr-362	253	36	required	require	VERB
ftr-362	253	37	to	to	PART
ftr-362	253	38	be	be	AUX
ftr-362	253	39	capitalized	capitalize	VERB
ftr-362	253	40	.	.	PUNCT
ftr-362	254	1	judge	judge	NOUN
ftr-362	254	2	posner	posner	PROPN
ftr-362	254	3	described	describe	VERB
ftr-362	254	4	an	an	DET
ftr-362	254	5	expenditure	expenditure	NOUN
ftr-362	254	6	as	as	ADP
ftr-362	254	7	a	a	DET
ftr-362	254	8	capital	capital	NOUN
ftr-362	254	9	expense	expense	NOUN
ftr-362	254	10	“	"	PUNCT
ftr-362	254	11	if	if	SCONJ
ftr-362	254	12	its	its	PRON
ftr-362	254	13	‘	'	PUNCT
ftr-362	254	14	utility	utility	NOUN
ftr-362	254	15	...	...	PUNCT
ftr-362	254	16	survives	survive	VERB
ftr-362	254	17	the	the	DET
ftr-362	254	18	accounting	accounting	NOUN
ftr-362	254	19	period	period	NOUN
ftr-362	254	20	’	'	PUNCT
ftr-362	254	21	in	in	ADP
ftr-362	254	22	which	which	PRON
ftr-362	254	23	it	it	PRON
ftr-362	254	24	is	be	AUX
ftr-362	254	25	made	make	VERB
ftr-362	254	26	”	"	PUNCT
ftr-362	254	27	(	(	PUNCT
ftr-362	254	28	citing	cite	VERB
ftr-362	254	29	sears	sears	PROPN
ftr-362	254	30	oil	oil	PROPN
ftr-362	254	31	co.	co.	PROPN
ftr-362	255	1	v.	v.	PROPN
ftr-362	255	2	commissioner	commissioner	PROPN
ftr-362	255	3	,	,	PUNCT
ftr-362	255	4	359	359	NUM
ftr-362	255	5	f.2d	f.2d	NUM
ftr-362	255	6	191	191	NUM
ftr-362	255	7	,	,	PUNCT
ftr-362	255	8	197	197	NUM
ftr-362	255	9	(	(	PUNCT
ftr-362	255	10	2d	2d	NUM
ftr-362	255	11	cir	cir	NOUN
ftr-362	255	12	.	.	PROPN
ftr-362	255	13	1966	1966	NUM
ftr-362	255	14	)	)	PUNCT
ftr-362	255	15	)	)	PUNCT
ftr-362	256	1	and	and	CCONJ
ftr-362	256	2	added	add	VERB
ftr-362	256	3	that	that	SCONJ
ftr-362	256	4	“	"	PUNCT
ftr-362	256	5	expense	expense	NOUN
ftr-362	256	6	incurred	incur	VERB
ftr-362	256	7	to	to	PART
ftr-362	256	8	enhance	enhance	VERB
ftr-362	256	9	the	the	DET
ftr-362	256	10	value	value	NOUN
ftr-362	256	11	of	of	ADP
ftr-362	256	12	a	a	DET
ftr-362	256	13	capital	capital	NOUN
ftr-362	256	14	asset	asset	NOUN
ftr-362	256	15	must	must	AUX
ftr-362	256	16	be	be	AUX
ftr-362	256	17	capitalized	capitalize	VERB
ftr-362	256	18	,	,	PUNCT
ftr-362	256	19	and	and	CCONJ
ftr-362	256	20	thus	thus	ADV
ftr-362	256	21	amortized	amortize	VERB
ftr-362	256	22	over	over	ADP
ftr-362	256	23	the	the	DET
ftr-362	256	24	asset	asset	NOUN
ftr-362	256	25	’s	’s	PART
ftr-362	256	26	remaining	remain	VERB
ftr-362	256	27	life	life	NOUN
ftr-362	256	28	.	.	PUNCT
ftr-362	256	29	”	"	PUNCT
ftr-362	257	1	the	the	DET
ftr-362	257	2	court	court	NOUN
ftr-362	257	3	concluded	conclude	VERB
ftr-362	257	4	that	that	SCONJ
ftr-362	257	5	the	the	DET
ftr-362	257	6	settlement	settlement	NOUN
ftr-362	257	7	was	be	AUX
ftr-362	257	8	based	base	VERB
ftr-362	257	9	on	on	ADP
ftr-362	257	10	claims	claim	NOUN
ftr-362	257	11	involving	involve	VERB
ftr-362	257	12	wellpoint	wellpoint	PROPN
ftr-362	257	13	’s	’s	PART
ftr-362	257	14	title	title	NOUN
ftr-362	257	15	to	to	ADP
ftr-362	257	16	the	the	DET
ftr-362	257	17	assets	asset	NOUN
ftr-362	257	18	acquired	acquire	VERB
ftr-362	257	19	from	from	ADP
ftr-362	257	20	the	the	DET
ftr-362	257	21	formerly	formerly	ADV
ftr-362	257	22	tax	tax	NOUN
ftr-362	257	23	-	-	PUNCT
ftr-362	257	24	exempt	exempt	ADJ
ftr-362	257	25	entities	entity	NOUN
ftr-362	257	26	.	.	PUNCT
ftr-362	258	1	the	the	DET
ftr-362	258	2	court	court	NOUN
ftr-362	258	3	rejected	reject	VERB
ftr-362	258	4	the	the	DET
ftr-362	258	5	taxpayer	taxpayer	NOUN
ftr-362	258	6	’s	’s	PART
ftr-362	258	7	argument	argument	NOUN
ftr-362	258	8	that	that	SCONJ
ftr-362	258	9	the	the	DET
ftr-362	258	10	payments	payment	NOUN
ftr-362	258	11	were	be	AUX
ftr-362	258	12	incurred	incur	VERB
ftr-362	258	13	to	to	PART
ftr-362	258	14	protect	protect	VERB
ftr-362	258	15	its	its	PRON
ftr-362	258	16	business	business	NOUN
ftr-362	258	17	practices	practice	NOUN
ftr-362	258	18	.	.	PUNCT
ftr-362	259	1	3	3	X
ftr-362	259	2	.	.	X
ftr-362	259	3	starting	start	VERB
ftr-362	259	4	-	-	PUNCT
ftr-362	259	5	up	up	NOUN
ftr-362	259	6	is	be	AUX
ftr-362	259	7	cheaper	cheap	ADJ
ftr-362	259	8	.	.	PUNCT
ftr-362	260	1	the	the	DET
ftr-362	260	2	small	small	ADJ
ftr-362	260	3	business	business	NOUN
ftr-362	260	4	jobs	job	NOUN
ftr-362	260	5	act	act	NOUN
ftr-362	260	6	of	of	ADP
ftr-362	260	7	2010	2010	NUM
ftr-362	260	8	increases	increase	VERB
ftr-362	260	9	the	the	DET
ftr-362	260	10	amount	amount	NOUN
ftr-362	260	11	of	of	ADP
ftr-362	260	12	deductible	deductible	ADJ
ftr-362	260	13	§	§	PROPN
ftr-362	260	14	195	195	NUM
ftr-362	260	15	start	start	VERB
ftr-362	260	16	-	-	PUNCT
ftr-362	260	17	up	up	ADP
ftr-362	260	18	expenses	expense	NOUN
ftr-362	260	19	for	for	ADP
ftr-362	260	20	investigating	investigate	VERB
ftr-362	260	21	or	or	CCONJ
ftr-362	260	22	creating	create	VERB
ftr-362	260	23	an	an	DET
ftr-362	260	24	active	active	ADJ
ftr-362	260	25	trade	trade	NOUN
ftr-362	260	26	or	or	CCONJ
ftr-362	260	27	business	business	NOUN
ftr-362	260	28	from	from	ADP
ftr-362	260	29	$	$	SYM
ftr-362	260	30	5,000	5,000	NUM
ftr-362	260	31	to	to	PART
ftr-362	260	32	$	$	SYM
ftr-362	260	33	10,000	10,000	NUM
ftr-362	260	34	for	for	ADP
ftr-362	260	35	expenses	expense	NOUN
ftr-362	260	36	incurred	incur	VERB
ftr-362	260	37	in	in	ADP
ftr-362	260	38	a	a	DET
ftr-362	260	39	year	year	NOUN
ftr-362	260	40	beginning	begin	VERB
ftr-362	260	41	in	in	ADP
ftr-362	260	42	2010	2010	NUM
ftr-362	260	43	.	.	PUNCT
ftr-362	261	1	the	the	DET
ftr-362	261	2	phase	phase	NOUN
ftr-362	261	3	out	out	ADP
ftr-362	261	4	amount	amount	NOUN
ftr-362	261	5	is	be	AUX
ftr-362	261	6	also	also	ADV
ftr-362	261	7	increased	increase	VERB
ftr-362	261	8	from	from	ADP
ftr-362	261	9	$	$	SYM
ftr-362	261	10	50,000	50,000	NUM
ftr-362	261	11	to	to	PART
ftr-362	261	12	$	$	SYM
ftr-362	261	13	60,000	60,000	NUM
ftr-362	261	14	.	.	PUNCT
ftr-362	262	1	4	4	NUM
ftr-362	262	2	.	.	X
ftr-362	262	3	a	a	DET
ftr-362	262	4	retail	retail	ADJ
ftr-362	262	5	safe	safe	ADJ
ftr-362	262	6	harbor	harbor	NOUN
ftr-362	262	7	for	for	ADP
ftr-362	262	8	car	car	NOUN
ftr-362	262	9	dealers	dealer	NOUN
ftr-362	262	10	.	.	PUNCT
ftr-362	263	1	rev	rev	PROPN
ftr-362	263	2	.	.	PROPN
ftr-362	263	3	proc	proc	PROPN
ftr-362	263	4	.	.	PUNCT
ftr-362	264	1	2010	2010	NUM
ftr-362	264	2	-	-	SYM
ftr-362	264	3	44	44	NUM
ftr-362	264	4	,	,	PUNCT
ftr-362	264	5	2010	2010	NUM
ftr-362	264	6	-	-	SYM
ftr-362	264	7	49	49	NUM
ftr-362	264	8	i.r.b	i.r.b	NOUN
ftr-362	264	9	.	.	PUNCT
ftr-362	265	1	811	811	NUM
ftr-362	265	2	(	(	PUNCT
ftr-362	265	3	11/11/10	11/11/10	PROPN
ftr-362	265	4	)	)	PUNCT
ftr-362	265	5	.	.	PUNCT
ftr-362	266	1	section	section	NOUN
ftr-362	266	2	263a(a	263a(a	NUM
ftr-362	266	3	)	)	PUNCT
ftr-362	266	4	and	and	CCONJ
ftr-362	266	5	reg	reg	NOUN
ftr-362	266	6	.	.	PUNCT
ftr-362	267	1	580	580	NUM
ftr-362	267	2	florida	florida	PROPN
ftr-362	267	3	tax	tax	NOUN
ftr-362	267	4	review	review	NOUN
ftr-362	267	5	[	[	X
ftr-362	267	6	vol	vol	NOUN
ftr-362	267	7	.	.	PUNCT
ftr-362	267	8	10:9	10:9	NUM
ftr-362	267	9	§	§	PROPN
ftr-362	267	10	1.263a-3(c	1.263a-3(c	NUM
ftr-362	267	11	)	)	PUNCT
ftr-362	267	12	require	require	VERB
ftr-362	267	13	a	a	DET
ftr-362	267	14	taxpayer	taxpayer	NOUN
ftr-362	267	15	who	who	PRON
ftr-362	267	16	acquires	acquire	VERB
ftr-362	267	17	property	property	NOUN
ftr-362	267	18	for	for	ADP
ftr-362	267	19	resale	resale	NOUN
ftr-362	267	20	to	to	PART
ftr-362	267	21	capitalize	capitalize	VERB
ftr-362	267	22	acquisition	acquisition	NOUN
ftr-362	267	23	costs	cost	NOUN
ftr-362	267	24	and	and	CCONJ
ftr-362	267	25	other	other	ADJ
ftr-362	267	26	costs	cost	NOUN
ftr-362	267	27	allocable	allocable	ADJ
ftr-362	267	28	to	to	ADP
ftr-362	267	29	the	the	DET
ftr-362	267	30	property	property	NOUN
ftr-362	267	31	,	,	PUNCT
ftr-362	267	32	including	include	VERB
ftr-362	267	33	purchasing	purchasing	NOUN
ftr-362	267	34	,	,	PUNCT
ftr-362	267	35	handling	handling	NOUN
ftr-362	267	36	,	,	PUNCT
ftr-362	267	37	and	and	CCONJ
ftr-362	267	38	storage	storage	NOUN
ftr-362	267	39	costs	cost	NOUN
ftr-362	267	40	.	.	PUNCT
ftr-362	268	1	however	however	ADV
ftr-362	268	2	,	,	PUNCT
ftr-362	268	3	a	a	DET
ftr-362	268	4	reseller	reseller	NOUN
ftr-362	268	5	is	be	AUX
ftr-362	268	6	not	not	PART
ftr-362	268	7	required	require	VERB
ftr-362	268	8	to	to	PART
ftr-362	268	9	capitalize	capitalize	VERB
ftr-362	268	10	handling	handling	NOUN
ftr-362	268	11	and	and	CCONJ
ftr-362	268	12	storage	storage	NOUN
ftr-362	268	13	costs	cost	NOUN
ftr-362	268	14	incurred	incur	VERB
ftr-362	268	15	at	at	ADP
ftr-362	268	16	a	a	DET
ftr-362	268	17	retail	retail	ADJ
ftr-362	268	18	sales	sale	NOUN
ftr-362	268	19	facility	facility	NOUN
ftr-362	268	20	.	.	PUNCT
ftr-362	269	1	under	under	ADP
ftr-362	269	2	the	the	DET
ftr-362	269	3	safe	safe	ADJ
ftr-362	269	4	harbor	harbor	NOUN
ftr-362	269	5	,	,	PUNCT
ftr-362	269	6	a	a	DET
ftr-362	269	7	motor	motor	NOUN
ftr-362	269	8	vehicle	vehicle	NOUN
ftr-362	269	9	dealership	dealership	NOUN
ftr-362	269	10	may	may	AUX
ftr-362	269	11	treat	treat	VERB
ftr-362	269	12	its	its	PRON
ftr-362	269	13	entire	entire	ADJ
ftr-362	269	14	sales	sale	NOUN
ftr-362	269	15	facility	facility	NOUN
ftr-362	269	16	from	from	ADP
ftr-362	269	17	which	which	PRON
ftr-362	269	18	it	it	PRON
ftr-362	269	19	normally	normally	ADV
ftr-362	269	20	and	and	CCONJ
ftr-362	269	21	routinely	routinely	ADV
ftr-362	269	22	conducts	conduct	VERB
ftr-362	269	23	on	on	ADP
ftr-362	269	24	-	-	PUNCT
ftr-362	269	25	site	site	NOUN
ftr-362	269	26	sales	sale	NOUN
ftr-362	269	27	to	to	ADP
ftr-362	269	28	retail	retail	ADJ
ftr-362	269	29	customers	customer	NOUN
ftr-362	269	30	,	,	PUNCT
ftr-362	269	31	including	include	VERB
ftr-362	269	32	any	any	DET
ftr-362	269	33	vehicle	vehicle	NOUN
ftr-362	269	34	lot	lot	NOUN
ftr-362	269	35	that	that	PRON
ftr-362	269	36	is	be	AUX
ftr-362	269	37	an	an	DET
ftr-362	269	38	integral	integral	ADJ
ftr-362	269	39	part	part	NOUN
ftr-362	269	40	of	of	ADP
ftr-362	269	41	its	its	PRON
ftr-362	269	42	sales	sale	NOUN
ftr-362	269	43	facility	facility	NOUN
ftr-362	269	44	and	and	CCONJ
ftr-362	269	45	that	that	PRON
ftr-362	269	46	is	be	AUX
ftr-362	269	47	routinely	routinely	ADV
ftr-362	269	48	visited	visit	VERB
ftr-362	269	49	by	by	ADP
ftr-362	269	50	retail	retail	ADJ
ftr-362	269	51	customers	customer	NOUN
ftr-362	269	52	,	,	PUNCT
ftr-362	269	53	as	as	ADP
ftr-362	269	54	a	a	DET
ftr-362	269	55	retail	retail	ADJ
ftr-362	269	56	sales	sale	NOUN
ftr-362	269	57	facility	facility	NOUN
ftr-362	269	58	with	with	ADP
ftr-362	269	59	respect	respect	NOUN
ftr-362	269	60	to	to	ADP
ftr-362	269	61	which	which	PRON
ftr-362	269	62	the	the	DET
ftr-362	269	63	dealership	dealership	NOUN
ftr-362	269	64	is	be	AUX
ftr-362	269	65	not	not	PART
ftr-362	269	66	required	require	VERB
ftr-362	269	67	to	to	PART
ftr-362	269	68	capitalize	capitalize	VERB
ftr-362	269	69	handling	handling	NOUN
ftr-362	269	70	and	and	CCONJ
ftr-362	269	71	storage	storage	NOUN
ftr-362	269	72	costs	cost	NOUN
ftr-362	269	73	.	.	PUNCT
ftr-362	270	1	a	a	DET
ftr-362	270	2	motor	motor	NOUN
ftr-362	270	3	vehicle	vehicle	NOUN
ftr-362	270	4	dealer	dealer	NOUN
ftr-362	270	5	without	without	ADP
ftr-362	270	6	production	production	NOUN
ftr-362	270	7	activities	activity	NOUN
ftr-362	270	8	may	may	AUX
ftr-362	270	9	treat	treat	VERB
ftr-362	270	10	itself	itself	PRON
ftr-362	270	11	as	as	ADP
ftr-362	270	12	a	a	DET
ftr-362	270	13	reseller	reseller	NOUN
ftr-362	270	14	under	under	ADP
ftr-362	270	15	the	the	DET
ftr-362	270	16	revenue	revenue	NOUN
ftr-362	270	17	procedure	procedure	NOUN
ftr-362	270	18	.	.	PUNCT
ftr-362	271	1	the	the	DET
ftr-362	271	2	costs	cost	NOUN
ftr-362	271	3	of	of	ADP
ftr-362	271	4	handling	handle	VERB
ftr-362	271	5	activities	activity	NOUN
ftr-362	271	6	with	with	ADP
ftr-362	271	7	respect	respect	NOUN
ftr-362	271	8	to	to	ADP
ftr-362	271	9	services	service	NOUN
ftr-362	271	10	performed	perform	VERB
ftr-362	271	11	on	on	ADP
ftr-362	271	12	dealership	dealership	NOUN
ftr-362	271	13	owned	own	VERB
ftr-362	271	14	vehicles	vehicle	NOUN
ftr-362	271	15	and	and	CCONJ
ftr-362	271	16	customer	customer	NOUN
ftr-362	271	17	owned	own	VERB
ftr-362	271	18	vehicles	vehicle	NOUN
ftr-362	271	19	,	,	PUNCT
ftr-362	271	20	other	other	ADJ
ftr-362	271	21	than	than	ADP
ftr-362	271	22	the	the	DET
ftr-362	271	23	cost	cost	NOUN
ftr-362	271	24	of	of	ADP
ftr-362	271	25	parts	part	NOUN
ftr-362	271	26	,	,	PUNCT
ftr-362	271	27	are	be	AUX
ftr-362	271	28	not	not	PART
ftr-362	271	29	required	require	VERB
ftr-362	271	30	to	to	PART
ftr-362	271	31	be	be	AUX
ftr-362	271	32	capitalized	capitalize	VERB
ftr-362	271	33	.	.	PUNCT
ftr-362	272	1	parts	part	NOUN
ftr-362	272	2	used	use	VERB
ftr-362	272	3	in	in	ADP
ftr-362	272	4	dealer	dealer	NOUN
ftr-362	272	5	-	-	PUNCT
ftr-362	272	6	owned	own	VERB
ftr-362	272	7	vehicles	vehicle	NOUN
ftr-362	272	8	must	must	AUX
ftr-362	272	9	be	be	AUX
ftr-362	272	10	capitalized	capitalize	VERB
ftr-362	272	11	as	as	ADP
ftr-362	272	12	acquisition	acquisition	NOUN
ftr-362	272	13	cost	cost	NOUN
ftr-362	272	14	of	of	ADP
ftr-362	272	15	its	its	PRON
ftr-362	272	16	vehicles	vehicle	NOUN
ftr-362	272	17	.	.	PUNCT
ftr-362	273	1	a	a	DET
ftr-362	273	2	motor	motor	NOUN
ftr-362	273	3	vehicle	vehicle	NOUN
ftr-362	273	4	dealership	dealership	NOUN
ftr-362	273	5	using	use	VERB
ftr-362	273	6	the	the	DET
ftr-362	273	7	“	"	PUNCT
ftr-362	273	8	reseller	reseller	NOUN
ftr-362	273	9	without	without	ADP
ftr-362	273	10	production	production	NOUN
ftr-362	273	11	activities	activity	NOUN
ftr-362	273	12	safe	safe	ADJ
ftr-362	273	13	harbor	harbor	NOUN
ftr-362	273	14	method	method	NOUN
ftr-362	273	15	”	"	PUNCT
ftr-362	273	16	may	may	AUX
ftr-362	273	17	use	use	VERB
ftr-362	273	18	the	the	DET
ftr-362	273	19	“	"	PUNCT
ftr-362	273	20	simplified	simplified	ADJ
ftr-362	273	21	resale	resale	NOUN
ftr-362	273	22	method	method	NOUN
ftr-362	273	23	”	"	PUNCT
ftr-362	273	24	under	under	ADP
ftr-362	273	25	§	§	NOUN
ftr-362	273	26	1.263a-3(d	1.263a-3(d	NOUN
ftr-362	273	27	)	)	PUNCT
ftr-362	273	28	for	for	ADP
ftr-362	273	29	its	its	PRON
ftr-362	273	30	vehicles	vehicle	NOUN
ftr-362	273	31	and	and	CCONJ
ftr-362	273	32	other	other	ADJ
ftr-362	273	33	eligible	eligible	ADJ
ftr-362	273	34	property	property	NOUN
ftr-362	273	35	.	.	PUNCT
ftr-362	274	1	adoption	adoption	NOUN
ftr-362	274	2	of	of	ADP
ftr-362	274	3	the	the	DET
ftr-362	274	4	safe	safe	ADJ
ftr-362	274	5	harbor	harbor	NOUN
ftr-362	274	6	is	be	AUX
ftr-362	274	7	a	a	DET
ftr-362	274	8	change	change	NOUN
ftr-362	274	9	of	of	ADP
ftr-362	274	10	accounting	accounting	NOUN
ftr-362	274	11	method	method	NOUN
ftr-362	274	12	subject	subject	ADJ
ftr-362	274	13	to	to	ADP
ftr-362	274	14	the	the	DET
ftr-362	274	15	automatic	automatic	ADJ
ftr-362	274	16	change	change	NOUN
ftr-362	274	17	in	in	ADP
ftr-362	274	18	method	method	NOUN
ftr-362	274	19	under	under	ADP
ftr-362	274	20	rev	rev	PROPN
ftr-362	274	21	.	.	PROPN
ftr-362	274	22	proc	proc	PROPN
ftr-362	274	23	.	.	PUNCT
ftr-362	275	1	2008	2008	NUM
ftr-362	275	2	-	-	SYM
ftr-362	275	3	52	52	NUM
ftr-362	275	4	,	,	PUNCT
ftr-362	275	5	2008	2008	NUM
ftr-362	275	6	-	-	SYM
ftr-362	275	7	2	2	NUM
ftr-362	275	8	i.r.b	i.r.b	NOUN
ftr-362	275	9	.	.	PUNCT
ftr-362	275	10	587	587	NUM
ftr-362	275	11	,	,	PUNCT
ftr-362	275	12	clarified	clarify	VERB
ftr-362	275	13	,	,	PUNCT
ftr-362	275	14	modified	modify	VERB
ftr-362	275	15	,	,	PUNCT
ftr-362	275	16	and	and	CCONJ
ftr-362	275	17	superseded	supersede	VERB
ftr-362	275	18	by	by	ADP
ftr-362	275	19	rev	rev	PROPN
ftr-362	275	20	.	.	PROPN
ftr-362	275	21	proc	proc	PROPN
ftr-362	275	22	.	.	PUNCT
ftr-362	276	1	201114	201114	NUM
ftr-362	276	2	,	,	PUNCT
ftr-362	276	3	2011	2011	NUM
ftr-362	276	4	-	-	SYM
ftr-362	276	5	4	4	NUM
ftr-362	276	6	i.r.b	i.r.b	NOUN
ftr-362	276	7	.	.	PUNCT
ftr-362	277	1	330	330	NUM
ftr-362	277	2	(	(	PUNCT
ftr-362	277	3	1/11/11	1/11/11	NUM
ftr-362	277	4	)	)	PUNCT
ftr-362	277	5	.	.	PUNCT
ftr-362	278	1	5	5	X
ftr-362	278	2	.	.	X
ftr-362	278	3	the	the	DET
ftr-362	278	4	compromise	compromise	NOUN
ftr-362	278	5	tax	tax	NOUN
ftr-362	278	6	relief	relief	NOUN
ftr-362	278	7	act	act	NOUN
ftr-362	278	8	of	of	ADP
ftr-362	278	9	2010	2010	NUM
ftr-362	278	10	,	,	PUNCT
ftr-362	278	11	§	§	PROPN
ftr-362	278	12	744	744	NUM
ftr-362	278	13	,	,	PUNCT
ftr-362	278	14	extends	extend	VERB
ftr-362	278	15	the	the	DET
ftr-362	278	16	election	election	NOUN
ftr-362	278	17	under	under	ADP
ftr-362	278	18	code	code	NOUN
ftr-362	278	19	§	§	PROPN
ftr-362	278	20	181	181	NUM
ftr-362	278	21	to	to	PART
ftr-362	278	22	expense	expense	VERB
ftr-362	278	23	up	up	ADP
ftr-362	278	24	to	to	PART
ftr-362	278	25	$	$	SYM
ftr-362	278	26	15	15	NUM
ftr-362	278	27	million	million	NUM
ftr-362	278	28	qualified	qualified	ADJ
ftr-362	278	29	film	film	NOUN
ftr-362	278	30	and	and	CCONJ
ftr-362	278	31	television	television	NOUN
ftr-362	278	32	production	production	NOUN
ftr-362	278	33	costs	cost	NOUN
ftr-362	278	34	incurred	incur	VERB
ftr-362	278	35	in	in	ADP
ftr-362	278	36	low	low	ADJ
ftr-362	278	37	-	-	PUNCT
ftr-362	278	38	income	income	NOUN
ftr-362	278	39	or	or	CCONJ
ftr-362	278	40	distressed	distressed	ADJ
ftr-362	278	41	communities	community	NOUN
ftr-362	278	42	through	through	ADP
ftr-362	278	43	2011	2011	NUM
ftr-362	278	44	.	.	PUNCT
ftr-362	279	1	6	6	NUM
ftr-362	279	2	.	.	PUNCT
ftr-362	280	1	the	the	DET
ftr-362	280	2	compromise	compromise	NOUN
ftr-362	280	3	tax	tax	NOUN
ftr-362	280	4	relief	relief	NOUN
ftr-362	280	5	act	act	NOUN
ftr-362	280	6	of	of	ADP
ftr-362	280	7	2010	2010	NUM
ftr-362	280	8	,	,	PUNCT
ftr-362	280	9	§	§	PROPN
ftr-362	280	10	745	745	NUM
ftr-362	280	11	,	,	PUNCT
ftr-362	280	12	extends	extend	VERB
ftr-362	280	13	the	the	DET
ftr-362	280	14	deduction	deduction	NOUN
ftr-362	280	15	under	under	ADP
ftr-362	280	16	code	code	NOUN
ftr-362	280	17	§	§	PROPN
ftr-362	280	18	198	198	NUM
ftr-362	280	19	of	of	ADP
ftr-362	280	20	otherwise	otherwise	ADV
ftr-362	280	21	capitalized	capitalize	VERB
ftr-362	280	22	environmental	environmental	ADJ
ftr-362	280	23	remediation	remediation	NOUN
ftr-362	280	24	expenses	expense	NOUN
ftr-362	280	25	incurred	incur	VERB
ftr-362	280	26	to	to	PART
ftr-362	280	27	abate	abate	VERB
ftr-362	280	28	or	or	CCONJ
ftr-362	280	29	control	control	VERB
ftr-362	280	30	hazardous	hazardous	ADJ
ftr-362	280	31	substances	substance	NOUN
ftr-362	280	32	at	at	ADP
ftr-362	280	33	a	a	DET
ftr-362	280	34	qualified	qualified	ADJ
ftr-362	280	35	environmental	environmental	ADJ
ftr-362	280	36	site	site	NOUN
ftr-362	280	37	through	through	ADP
ftr-362	280	38	2011	2011	NUM
ftr-362	280	39	.	.	PUNCT
ftr-362	281	1	7	7	X
ftr-362	281	2	.	.	X
ftr-362	281	3	the	the	DET
ftr-362	281	4	cost	cost	NOUN
ftr-362	281	5	of	of	ADP
ftr-362	281	6	figuring	figure	VERB
ftr-362	281	7	out	out	ADP
ftr-362	281	8	what	what	PRON
ftr-362	281	9	kind	kind	NOUN
ftr-362	281	10	of	of	ADP
ftr-362	281	11	work	work	NOUN
ftr-362	281	12	you	you	PRON
ftr-362	281	13	’re	’re	AUX
ftr-362	281	14	going	go	VERB
ftr-362	281	15	to	to	PART
ftr-362	281	16	do	do	VERB
ftr-362	281	17	is	be	AUX
ftr-362	281	18	n’t	not	PART
ftr-362	281	19	deductible	deductible	ADJ
ftr-362	281	20	.	.	PUNCT
ftr-362	282	1	forrest	forrest	PROPN
ftr-362	282	2	v.	v.	PROPN
ftr-362	282	3	commissioner	commissioner	PROPN
ftr-362	282	4	,	,	PUNCT
ftr-362	282	5	t.c	t.c	PROPN
ftr-362	282	6	.	.	PROPN
ftr-362	282	7	memo	memo	NOUN
ftr-362	282	8	.	.	PUNCT
ftr-362	283	1	2011004	2011004	NUM
ftr-362	283	2	(	(	PUNCT
ftr-362	283	3	1/4/11	1/4/11	NUM
ftr-362	283	4	)	)	PUNCT
ftr-362	283	5	.	.	PUNCT
ftr-362	284	1	the	the	DET
ftr-362	284	2	court	court	NOUN
ftr-362	284	3	held	hold	VERB
ftr-362	284	4	that	that	SCONJ
ftr-362	284	5	expenses	expense	NOUN
ftr-362	284	6	incurred	incur	VERB
ftr-362	284	7	in	in	ADP
ftr-362	284	8	a	a	DET
ftr-362	284	9	“	"	PUNCT
ftr-362	284	10	fledgling	fledgling	NOUN
ftr-362	284	11	effort	effort	NOUN
ftr-362	284	12	”	"	PUNCT
ftr-362	284	13	solo	solo	NOUN
ftr-362	284	14	law	law	NOUN
ftr-362	284	15	practice	practice	NOUN
ftr-362	284	16	by	by	ADP
ftr-362	284	17	a	a	DET
ftr-362	284	18	lawyer	lawyer	NOUN
ftr-362	284	19	who	who	PRON
ftr-362	284	20	reported	report	VERB
ftr-362	284	21	no	no	DET
ftr-362	284	22	income	income	NOUN
ftr-362	284	23	from	from	ADP
ftr-362	284	24	her	her	PRON
ftr-362	284	25	law	law	NOUN
ftr-362	284	26	practice	practice	NOUN
ftr-362	284	27	,	,	PUNCT
ftr-362	284	28	but	but	CCONJ
ftr-362	284	29	which	which	PRON
ftr-362	284	30	were	be	AUX
ftr-362	284	31	incurred	incur	VERB
ftr-362	284	32	to	to	PART
ftr-362	284	33	make	make	VERB
ftr-362	284	34	contacts	contact	NOUN
ftr-362	284	35	and	and	CCONJ
ftr-362	284	36	network	network	NOUN
ftr-362	284	37	in	in	ADP
ftr-362	284	38	an	an	DET
ftr-362	284	39	effort	effort	NOUN
ftr-362	284	40	to	to	PART
ftr-362	284	41	“	"	PUNCT
ftr-362	284	42	figure	figure	VERB
ftr-362	284	43	out	out	ADP
ftr-362	284	44	what	what	PRON
ftr-362	284	45	kind	kind	NOUN
ftr-362	284	46	of	of	ADP
ftr-362	284	47	work	work	NOUN
ftr-362	284	48	...	...	PUNCT
ftr-362	285	1	[	[	X
ftr-362	285	2	the	the	DET
ftr-362	285	3	taxpayer	taxpayer	NOUN
ftr-362	285	4	]	]	PUNCT
ftr-362	285	5	was	be	AUX
ftr-362	285	6	going	go	VERB
ftr-362	285	7	to	to	PART
ftr-362	285	8	do	do	VERB
ftr-362	285	9	,	,	PUNCT
ftr-362	285	10	”	"	PUNCT
ftr-362	285	11	were	be	AUX
ftr-362	285	12	nondeductible	nondeductible	ADJ
ftr-362	285	13	start	start	VERB
ftr-362	285	14	-	-	PUNCT
ftr-362	285	15	up	up	ADP
ftr-362	285	16	expenses	expense	NOUN
ftr-362	285	17	under	under	ADP
ftr-362	285	18	§	§	PROPN
ftr-362	285	19	195	195	NUM
ftr-362	285	20	.	.	PUNCT
ftr-362	286	1	c.	c.	PROPN
ftr-362	286	2	reasonable	reasonable	PROPN
ftr-362	286	3	compensation	compensation	PROPN
ftr-362	286	4	1	1	NUM
ftr-362	286	5	.	.	PUNCT
ftr-362	287	1	throwing	throw	VERB
ftr-362	287	2	the	the	DET
ftr-362	287	3	tarp	tarp	NOUN
ftr-362	287	4	over	over	ADP
ftr-362	287	5	compensation	compensation	NOUN
ftr-362	287	6	of	of	ADP
ftr-362	287	7	insurance	insurance	NOUN
ftr-362	287	8	executives	executive	NOUN
ftr-362	287	9	even	even	ADV
ftr-362	287	10	though	though	SCONJ
ftr-362	287	11	they	they	PRON
ftr-362	287	12	never	never	ADV
ftr-362	287	13	received	receive	VERB
ftr-362	287	14	a	a	DET
ftr-362	287	15	tarp	tarp	NOUN
ftr-362	287	16	.	.	PUNCT
ftr-362	288	1	the	the	DET
ftr-362	288	2	2010	2010	NUM
ftr-362	288	3	2011	2011	NUM
ftr-362	288	4	]	]	PUNCT
ftr-362	288	5	recent	recent	ADJ
ftr-362	288	6	developments	development	NOUN
ftr-362	288	7	in	in	ADP
ftr-362	288	8	federal	federal	ADJ
ftr-362	288	9	income	income	NOUN
ftr-362	288	10	taxation	taxation	NOUN
ftr-362	288	11	581	581	NUM
ftr-362	288	12	health	health	NOUN
ftr-362	288	13	care	care	NOUN
ftr-362	288	14	act	act	PROPN
ftr-362	288	15	amended	amend	VERB
ftr-362	288	16	§	§	PROPN
ftr-362	288	17	162(m	162(m	PROPN
ftr-362	288	18	)	)	PUNCT
ftr-362	288	19	by	by	ADP
ftr-362	288	20	adding	add	VERB
ftr-362	288	21	subsection	subsection	NOUN
ftr-362	288	22	(	(	PUNCT
ftr-362	288	23	m)(6	m)(6	X
ftr-362	288	24	)	)	PUNCT
ftr-362	288	25	to	to	PART
ftr-362	288	26	limit	limit	VERB
ftr-362	288	27	deductions	deduction	NOUN
ftr-362	288	28	for	for	ADP
ftr-362	288	29	compensation	compensation	NOUN
ftr-362	288	30	paid	pay	VERB
ftr-362	288	31	by	by	ADP
ftr-362	288	32	health	health	NOUN
ftr-362	288	33	insurance	insurance	NOUN
ftr-362	288	34	providers	provider	NOUN
ftr-362	288	35	,	,	PUNCT
ftr-362	288	36	which	which	PRON
ftr-362	288	37	is	be	AUX
ftr-362	288	38	defined	define	VERB
ftr-362	288	39	as	as	ADP
ftr-362	288	40	any	any	DET
ftr-362	288	41	employer	employer	NOUN
ftr-362	288	42	that	that	PRON
ftr-362	288	43	is	be	AUX
ftr-362	288	44	a	a	DET
ftr-362	288	45	health	health	NOUN
ftr-362	288	46	insurance	insurance	NOUN
ftr-362	288	47	issuer	issuer	NOUN
ftr-362	288	48	(	(	PUNCT
ftr-362	288	49	as	as	SCONJ
ftr-362	288	50	defined	define	VERB
ftr-362	288	51	in	in	ADP
ftr-362	288	52	§	§	PROPN
ftr-362	288	53	9832(b)(2	9832(b)(2	NUM
ftr-362	288	54	)	)	PUNCT
ftr-362	288	55	of	of	ADP
ftr-362	288	56	the	the	DET
ftr-362	288	57	act	act	NOUN
ftr-362	288	58	)	)	PUNCT
ftr-362	288	59	not	not	PART
ftr-362	288	60	less	less	ADJ
ftr-362	288	61	than	than	ADP
ftr-362	288	62	25	25	NUM
ftr-362	288	63	percent	percent	NOUN
ftr-362	288	64	of	of	ADP
ftr-362	288	65	the	the	DET
ftr-362	288	66	gross	gross	ADJ
ftr-362	288	67	premiums	premium	NOUN
ftr-362	288	68	of	of	ADP
ftr-362	288	69	which	which	PRON
ftr-362	288	70	are	be	AUX
ftr-362	288	71	received	receive	VERB
ftr-362	288	72	from	from	ADP
ftr-362	288	73	providing	provide	VERB
ftr-362	288	74	health	health	NOUN
ftr-362	288	75	insurance	insurance	NOUN
ftr-362	288	76	coverage	coverage	NOUN
ftr-362	288	77	(	(	PUNCT
ftr-362	288	78	as	as	SCONJ
ftr-362	288	79	defined	define	VERB
ftr-362	288	80	in	in	ADP
ftr-362	288	81	§	§	PROPN
ftr-362	288	82	9832(b)(1	9832(b)(1	NUM
ftr-362	288	83	)	)	PUNCT
ftr-362	288	84	of	of	ADP
ftr-362	288	85	the	the	DET
ftr-362	288	86	act	act	NOUN
ftr-362	288	87	)	)	PUNCT
ftr-362	288	88	“	"	PUNCT
ftr-362	288	89	that	that	PRON
ftr-362	288	90	is	be	AUX
ftr-362	288	91	minimum	minimum	ADJ
ftr-362	288	92	essential	essential	ADJ
ftr-362	288	93	coverage	coverage	NOUN
ftr-362	288	94	.	.	PUNCT
ftr-362	288	95	”	"	PUNCT
ftr-362	289	1	the	the	DET
ftr-362	289	2	deduction	deduction	NOUN
ftr-362	289	3	for	for	ADP
ftr-362	289	4	compensation	compensation	NOUN
ftr-362	289	5	for	for	ADP
ftr-362	289	6	services	service	NOUN
ftr-362	289	7	rendered	render	VERB
ftr-362	289	8	in	in	ADP
ftr-362	289	9	any	any	DET
ftr-362	289	10	year	year	NOUN
ftr-362	289	11	is	be	AUX
ftr-362	289	12	limited	limit	VERB
ftr-362	289	13	to	to	ADP
ftr-362	289	14	$	$	SYM
ftr-362	289	15	500,000	500,000	NUM
ftr-362	289	16	,	,	PUNCT
ftr-362	289	17	regardless	regardless	ADV
ftr-362	289	18	of	of	ADP
ftr-362	289	19	whether	whether	SCONJ
ftr-362	289	20	the	the	DET
ftr-362	289	21	compensation	compensation	NOUN
ftr-362	289	22	is	be	AUX
ftr-362	289	23	paid	pay	VERB
ftr-362	289	24	during	during	ADP
ftr-362	289	25	the	the	DET
ftr-362	289	26	taxable	taxable	ADJ
ftr-362	289	27	year	year	NOUN
ftr-362	289	28	or	or	CCONJ
ftr-362	289	29	in	in	ADP
ftr-362	289	30	a	a	DET
ftr-362	289	31	subsequent	subsequent	ADJ
ftr-362	289	32	taxable	taxable	ADJ
ftr-362	289	33	year	year	NOUN
ftr-362	289	34	.	.	PUNCT
ftr-362	290	1	as	as	ADP
ftr-362	290	2	under	under	ADP
ftr-362	290	3	§	§	PROPN
ftr-362	290	4	162(m)(5	162(m)(5	NUM
ftr-362	290	5	)	)	PUNCT
ftr-362	290	6	for	for	ADP
ftr-362	290	7	remuneration	remuneration	NOUN
ftr-362	290	8	from	from	ADP
ftr-362	290	9	tarp	tarp	NOUN
ftr-362	290	10	participants	participant	NOUN
ftr-362	290	11	,	,	PUNCT
ftr-362	290	12	there	there	PRON
ftr-362	290	13	are	be	VERB
ftr-362	290	14	no	no	DET
ftr-362	290	15	exceptions	exception	NOUN
ftr-362	290	16	for	for	ADP
ftr-362	290	17	performance	performance	NOUN
ftr-362	290	18	based	base	VERB
ftr-362	290	19	compensation	compensation	NOUN
ftr-362	290	20	or	or	CCONJ
ftr-362	290	21	compensation	compensation	NOUN
ftr-362	290	22	under	under	ADP
ftr-362	290	23	existing	exist	VERB
ftr-362	290	24	binding	bind	VERB
ftr-362	290	25	contracts	contract	NOUN
ftr-362	290	26	.	.	PUNCT
ftr-362	291	1	the	the	DET
ftr-362	291	2	limitation	limitation	NOUN
ftr-362	291	3	applies	apply	VERB
ftr-362	291	4	not	not	PART
ftr-362	291	5	only	only	ADV
ftr-362	291	6	to	to	ADP
ftr-362	291	7	all	all	DET
ftr-362	291	8	officers	officer	NOUN
ftr-362	291	9	,	,	PUNCT
ftr-362	291	10	directors	director	NOUN
ftr-362	291	11	,	,	PUNCT
ftr-362	291	12	and	and	CCONJ
ftr-362	291	13	employees	employee	NOUN
ftr-362	291	14	,	,	PUNCT
ftr-362	291	15	but	but	CCONJ
ftr-362	291	16	also	also	ADV
ftr-362	291	17	to	to	ADP
ftr-362	291	18	any	any	DET
ftr-362	291	19	other	other	ADJ
ftr-362	291	20	service	service	NOUN
ftr-362	291	21	providers	provider	NOUN
ftr-362	291	22	,	,	PUNCT
ftr-362	291	23	such	such	ADJ
ftr-362	291	24	as	as	ADP
ftr-362	291	25	consultants	consultant	NOUN
ftr-362	291	26	,	,	PUNCT
ftr-362	291	27	performing	perform	VERB
ftr-362	291	28	services	service	NOUN
ftr-362	291	29	for	for	ADP
ftr-362	291	30	or	or	CCONJ
ftr-362	291	31	on	on	ADP
ftr-362	291	32	behalf	behalf	NOUN
ftr-362	291	33	of	of	ADP
ftr-362	291	34	a	a	DET
ftr-362	291	35	covered	cover	VERB
ftr-362	291	36	health	health	NOUN
ftr-362	291	37	insurance	insurance	NOUN
ftr-362	291	38	provider	provider	NOUN
ftr-362	291	39	.	.	PUNCT
ftr-362	292	1	the	the	DET
ftr-362	292	2	provision	provision	NOUN
ftr-362	292	3	is	be	AUX
ftr-362	292	4	effective	effective	ADJ
ftr-362	292	5	for	for	ADP
ftr-362	292	6	remuneration	remuneration	NOUN
ftr-362	292	7	paid	pay	VERB
ftr-362	292	8	in	in	ADP
ftr-362	292	9	taxable	taxable	ADJ
ftr-362	292	10	years	year	NOUN
ftr-362	292	11	beginning	begin	VERB
ftr-362	292	12	after	after	ADP
ftr-362	292	13	2012	2012	NUM
ftr-362	292	14	with	with	ADP
ftr-362	292	15	respect	respect	NOUN
ftr-362	292	16	to	to	ADP
ftr-362	292	17	services	service	NOUN
ftr-362	292	18	performed	perform	VERB
ftr-362	292	19	after	after	ADP
ftr-362	292	20	2009	2009	NUM
ftr-362	292	21	.	.	PUNCT
ftr-362	293	1	•	•	NUM
ftr-362	293	2	omg	omg	INTJ
ftr-362	293	3	—	—	PUNCT
ftr-362	293	4	does	do	AUX
ftr-362	293	5	it	it	PRON
ftr-362	293	6	apply	apply	VERB
ftr-362	293	7	to	to	ADP
ftr-362	293	8	outside	outside	ADJ
ftr-362	293	9	counsel	counsel	NOUN
ftr-362	293	10	?	?	PUNCT
ftr-362	294	1	probably	probably	ADV
ftr-362	294	2	not	not	PART
ftr-362	294	3	.	.	PUNCT
ftr-362	295	1	a.	a.	PROPN
ftr-362	295	2	thank	thank	VERB
ftr-362	295	3	god	god	PROPN
ftr-362	295	4	!	!	PUNCT
ftr-362	296	1	the	the	DET
ftr-362	296	2	legal	legal	ADJ
ftr-362	296	3	fees	fee	NOUN
ftr-362	296	4	are	be	AUX
ftr-362	296	5	safe	safe	ADJ
ftr-362	296	6	.	.	PUNCT
ftr-362	297	1	notice	notice	VERB
ftr-362	297	2	2011	2011	NUM
ftr-362	297	3	-	-	SYM
ftr-362	297	4	2	2	NUM
ftr-362	297	5	,	,	PUNCT
ftr-362	297	6	2011	2011	NUM
ftr-362	297	7	-	-	SYM
ftr-362	297	8	2	2	NUM
ftr-362	297	9	i.r.b	i.r.b	NOUN
ftr-362	297	10	.	.	PUNCT
ftr-362	297	11	260	260	NUM
ftr-362	297	12	(	(	PUNCT
ftr-362	297	13	12/23/10	12/23/10	NUM
ftr-362	297	14	)	)	PUNCT
ftr-362	297	15	.	.	PUNCT
ftr-362	298	1	the	the	DET
ftr-362	298	2	§	§	PROPN
ftr-362	298	3	162(m)(6	162(m)(6	NUM
ftr-362	298	4	)	)	PUNCT
ftr-362	298	5	limitation	limitation	NOUN
ftr-362	298	6	applies	apply	VERB
ftr-362	298	7	to	to	ADP
ftr-362	298	8	remuneration	remuneration	NOUN
ftr-362	298	9	for	for	ADP
ftr-362	298	10	services	service	NOUN
ftr-362	298	11	performed	perform	VERB
ftr-362	298	12	in	in	ADP
ftr-362	298	13	a	a	DET
ftr-362	298	14	“	"	PUNCT
ftr-362	298	15	disqualified	disqualify	VERB
ftr-362	298	16	taxable	taxable	ADJ
ftr-362	298	17	year	year	NOUN
ftr-362	298	18	”	"	PUNCT
ftr-362	298	19	beginning	begin	VERB
ftr-362	298	20	after	after	ADP
ftr-362	298	21	12/31/12	12/31/12	PROPN
ftr-362	298	22	that	that	PRON
ftr-362	298	23	is	be	AUX
ftr-362	298	24	otherwise	otherwise	ADV
ftr-362	298	25	deductible	deductible	ADJ
ftr-362	298	26	by	by	ADP
ftr-362	298	27	a	a	DET
ftr-362	298	28	covered	cover	VERB
ftr-362	298	29	health	health	NOUN
ftr-362	298	30	insurance	insurance	NOUN
ftr-362	298	31	provider	provider	NOUN
ftr-362	298	32	in	in	ADP
ftr-362	298	33	a	a	DET
ftr-362	298	34	taxable	taxable	ADJ
ftr-362	298	35	year	year	NOUN
ftr-362	298	36	beginning	begin	VERB
ftr-362	298	37	after	after	ADP
ftr-362	298	38	12/31/12	12/31/12	PROPN
ftr-362	298	39	.	.	PUNCT
ftr-362	299	1	it	it	PRON
ftr-362	299	2	also	also	ADV
ftr-362	299	3	applies	apply	VERB
ftr-362	299	4	to	to	ADP
ftr-362	299	5	deferred	defer	VERB
ftr-362	299	6	deduction	deduction	NOUN
ftr-362	299	7	remuneration	remuneration	NOUN
ftr-362	299	8	attributable	attributable	ADJ
ftr-362	299	9	to	to	ADP
ftr-362	299	10	services	service	NOUN
ftr-362	299	11	performed	perform	VERB
ftr-362	299	12	in	in	ADP
ftr-362	299	13	a	a	DET
ftr-362	299	14	taxable	taxable	ADJ
ftr-362	299	15	year	year	NOUN
ftr-362	299	16	beginning	begin	VERB
ftr-362	299	17	after	after	ADP
ftr-362	299	18	12/31/09	12/31/09	PROPN
ftr-362	299	19	and	and	CCONJ
ftr-362	299	20	before	before	ADP
ftr-362	299	21	1/1/13	1/1/13	NUM
ftr-362	299	22	if	if	SCONJ
ftr-362	299	23	the	the	DET
ftr-362	299	24	employer	employer	NOUN
ftr-362	299	25	was	be	AUX
ftr-362	299	26	a	a	DET
ftr-362	299	27	pre-2013	pre-2013	ADJ
ftr-362	299	28	covered	cover	VERB
ftr-362	299	29	health	health	NOUN
ftr-362	299	30	insurance	insurance	NOUN
ftr-362	299	31	provider	provider	NOUN
ftr-362	299	32	for	for	ADP
ftr-362	299	33	the	the	DET
ftr-362	299	34	year	year	NOUN
ftr-362	299	35	in	in	ADP
ftr-362	299	36	which	which	PRON
ftr-362	299	37	services	service	NOUN
ftr-362	299	38	were	be	AUX
ftr-362	299	39	performed	perform	VERB
ftr-362	299	40	and	and	CCONJ
ftr-362	299	41	the	the	DET
ftr-362	299	42	employer	employer	NOUN
ftr-362	299	43	is	be	AUX
ftr-362	299	44	a	a	DET
ftr-362	299	45	post-2012	post-2012	NOUN
ftr-362	299	46	covered	cover	VERB
ftr-362	299	47	health	health	NOUN
ftr-362	299	48	insurance	insurance	NOUN
ftr-362	299	49	provider	provider	NOUN
ftr-362	299	50	for	for	ADP
ftr-362	299	51	the	the	DET
ftr-362	299	52	year	year	NOUN
ftr-362	299	53	in	in	ADP
ftr-362	299	54	which	which	PRON
ftr-362	299	55	the	the	DET
ftr-362	299	56	deferred	deferred	ADJ
ftr-362	299	57	deduction	deduction	NOUN
ftr-362	299	58	remuneration	remuneration	NOUN
ftr-362	299	59	is	be	AUX
ftr-362	299	60	otherwise	otherwise	ADV
ftr-362	299	61	deductible	deductible	ADJ
ftr-362	299	62	.	.	PUNCT
ftr-362	300	1	the	the	DET
ftr-362	300	2	guidance	guidance	NOUN
ftr-362	300	3	also	also	ADV
ftr-362	300	4	has	have	VERB
ftr-362	300	5	a	a	DET
ftr-362	300	6	de	de	X
ftr-362	300	7	minimis	minimis	NOUN
ftr-362	300	8	rule	rule	NOUN
ftr-362	300	9	,	,	PUNCT
ftr-362	300	10	as	as	ADV
ftr-362	300	11	well	well	ADV
ftr-362	300	12	as	as	ADP
ftr-362	300	13	a	a	DET
ftr-362	300	14	definition	definition	NOUN
ftr-362	300	15	of	of	ADP
ftr-362	300	16	“	"	PUNCT
ftr-362	300	17	applicable	applicable	ADJ
ftr-362	300	18	individual	individual	NOUN
ftr-362	300	19	”	"	PUNCT
ftr-362	300	20	that	that	PRON
ftr-362	300	21	excludes	exclude	VERB
ftr-362	300	22	an	an	DET
ftr-362	300	23	independent	independent	ADJ
ftr-362	300	24	contractor	contractor	NOUN
ftr-362	300	25	who	who	PRON
ftr-362	300	26	provides	provide	VERB
ftr-362	300	27	substantial	substantial	ADJ
ftr-362	300	28	services	service	NOUN
ftr-362	300	29	to	to	ADP
ftr-362	300	30	“	"	PUNCT
ftr-362	300	31	multiple	multiple	ADJ
ftr-362	300	32	unrelated	unrelated	ADJ
ftr-362	300	33	customers	customer	NOUN
ftr-362	300	34	.	.	PUNCT
ftr-362	300	35	”	"	PUNCT
ftr-362	301	1	2	2	NUM
ftr-362	301	2	.	.	X
ftr-362	301	3	why	why	SCONJ
ftr-362	301	4	was	be	AUX
ftr-362	301	5	over	over	ADP
ftr-362	301	6	$	$	SYM
ftr-362	301	7	2	2	NUM
ftr-362	301	8	mil	mil	NOUN
ftr-362	301	9	reasonable	reasonable	ADJ
ftr-362	301	10	comp	comp	NOUN
ftr-362	301	11	in	in	ADP
ftr-362	301	12	one	one	NUM
ftr-362	301	13	year	year	NOUN
ftr-362	301	14	,	,	PUNCT
ftr-362	301	15	but	but	CCONJ
ftr-362	301	16	the	the	DET
ftr-362	301	17	next	next	ADJ
ftr-362	301	18	year	year	NOUN
ftr-362	301	19	only	only	ADV
ftr-362	301	20	about	about	ADV
ftr-362	301	21	$	$	SYM
ftr-362	301	22	1.3	1.3	NUM
ftr-362	301	23	mil	mil	NOUN
ftr-362	301	24	was	be	AUX
ftr-362	301	25	reasonable	reasonable	ADJ
ftr-362	301	26	?	?	PUNCT
ftr-362	302	1	multi	multi	ADJ
ftr-362	302	2	-	-	ADJ
ftr-362	302	3	pak	pak	ADJ
ftr-362	302	4	corporation	corporation	PROPN
ftr-362	302	5	v.	v.	PROPN
ftr-362	302	6	commissioner	commissioner	PROPN
ftr-362	302	7	,	,	PUNCT
ftr-362	302	8	t.c	t.c	PROPN
ftr-362	302	9	.	.	PROPN
ftr-362	302	10	memo	memo	NOUN
ftr-362	302	11	.	.	PUNCT
ftr-362	303	1	2010	2010	NUM
ftr-362	303	2	-	-	SYM
ftr-362	303	3	139	139	NUM
ftr-362	303	4	(	(	PUNCT
ftr-362	303	5	6/22/10	6/22/10	NUM
ftr-362	303	6	)	)	PUNCT
ftr-362	303	7	.	.	PUNCT
ftr-362	304	1	in	in	ADP
ftr-362	304	2	this	this	DET
ftr-362	304	3	case	case	NOUN
ftr-362	304	4	appealable	appealable	NOUN
ftr-362	304	5	to	to	ADP
ftr-362	304	6	the	the	DET
ftr-362	304	7	ninth	ninth	ADJ
ftr-362	304	8	circuit	circuit	NOUN
ftr-362	304	9	,	,	PUNCT
ftr-362	304	10	the	the	DET
ftr-362	304	11	tax	tax	NOUN
ftr-362	304	12	court	court	NOUN
ftr-362	304	13	(	(	PUNCT
ftr-362	304	14	judge	judge	NOUN
ftr-362	304	15	goeke	goeke	ADJ
ftr-362	304	16	)	)	PUNCT
ftr-362	304	17	allowed	allow	VERB
ftr-362	304	18	deductions	deduction	NOUN
ftr-362	304	19	for	for	ADP
ftr-362	304	20	the	the	DET
ftr-362	304	21	full	full	ADJ
ftr-362	304	22	$	$	SYM
ftr-362	304	23	2,020,000	2,020,000	NUM
ftr-362	304	24	of	of	ADP
ftr-362	304	25	compensation	compensation	NOUN
ftr-362	304	26	paid	pay	VERB
ftr-362	304	27	to	to	ADP
ftr-362	304	28	the	the	DET
ftr-362	304	29	taxpayer	taxpayer	NOUN
ftr-362	304	30	’s	’s	PART
ftr-362	304	31	sole	sole	ADJ
ftr-362	304	32	shareholder	shareholder	NOUN
ftr-362	304	33	/	/	SYM
ftr-362	304	34	ceo	ceo	NOUN
ftr-362	304	35	and	and	CCONJ
ftr-362	304	36	coo	coo	NOUN
ftr-362	304	37	,	,	PUNCT
ftr-362	304	38	for	for	ADP
ftr-362	304	39	2002	2002	NUM
ftr-362	304	40	,	,	PUNCT
ftr-362	304	41	but	but	CCONJ
ftr-362	304	42	reduced	reduce	VERB
ftr-362	304	43	the	the	DET
ftr-362	304	44	allowable	allowable	ADJ
ftr-362	304	45	compensation	compensation	NOUN
ftr-362	304	46	deduction	deduction	NOUN
ftr-362	304	47	for	for	ADP
ftr-362	304	48	2003	2003	NUM
ftr-362	304	49	from	from	ADP
ftr-362	304	50	$	$	SYM
ftr-362	304	51	2,058,000	2,058,000	NUM
ftr-362	304	52	to	to	ADP
ftr-362	304	53	$	$	SYM
ftr-362	304	54	1,284,104	1,284,104	NUM
ftr-362	304	55	.	.	PUNCT
ftr-362	305	1	both	both	DET
ftr-362	305	2	amounts	amount	NOUN
ftr-362	305	3	were	be	AUX
ftr-362	305	4	greater	great	ADJ
ftr-362	305	5	than	than	ADP
ftr-362	305	6	the	the	DET
ftr-362	305	7	$	$	SYM
ftr-362	305	8	655,000	655,000	NUM
ftr-362	305	9	and	and	CCONJ
ftr-362	305	10	$	$	SYM
ftr-362	305	11	660,000	660,000	NUM
ftr-362	305	12	amounts	amount	NOUN
ftr-362	305	13	that	that	SCONJ
ftr-362	305	14	the	the	DET
ftr-362	305	15	irs	irs	PROPN
ftr-362	305	16	asserted	assert	VERB
ftr-362	305	17	as	as	ADP
ftr-362	305	18	reasonable	reasonable	ADJ
ftr-362	305	19	.	.	PUNCT
ftr-362	306	1	the	the	DET
ftr-362	306	2	court	court	NOUN
ftr-362	306	3	applied	apply	VERB
ftr-362	306	4	the	the	DET
ftr-362	306	5	five	five	NUM
ftr-362	306	6	factor	factor	NOUN
ftr-362	306	7	test	test	NOUN
ftr-362	306	8	of	of	ADP
ftr-362	306	9	elliotts	elliotts	PROPN
ftr-362	306	10	,	,	PUNCT
ftr-362	306	11	inc	inc	PROPN
ftr-362	306	12	.	.	PROPN
ftr-362	307	1	v.	v.	PROPN
ftr-362	307	2	commissioner	commissioner	NOUN
ftr-362	307	3	,	,	PUNCT
ftr-362	307	4	716	716	NUM
ftr-362	307	5	f.2d	f.2d	X
ftr-362	307	6	1241	1241	NUM
ftr-362	307	7	,	,	PUNCT
ftr-362	307	8	1243	1243	NUM
ftr-362	307	9	-	-	SYM
ftr-362	307	10	1245	1245	NUM
ftr-362	307	11	(	(	PUNCT
ftr-362	307	12	9th	9th	ADJ
ftr-362	307	13	cir	cir	NOUN
ftr-362	307	14	.	.	PUNCT
ftr-362	307	15	1983	1983	NUM
ftr-362	307	16	):	):	PUNCT
ftr-362	307	17	(	(	PUNCT
ftr-362	307	18	1	1	X
ftr-362	307	19	)	)	PUNCT
ftr-362	307	20	the	the	DET
ftr-362	307	21	employee	employee	NOUN
ftr-362	307	22	’s	’s	PART
ftr-362	307	23	role	role	NOUN
ftr-362	307	24	in	in	ADP
ftr-362	307	25	the	the	DET
ftr-362	307	26	company	company	NOUN
ftr-362	307	27	;	;	PUNCT
ftr-362	307	28	(	(	PUNCT
ftr-362	307	29	2	2	X
ftr-362	307	30	)	)	PUNCT
ftr-362	307	31	comparison	comparison	NOUN
ftr-362	307	32	with	with	ADP
ftr-362	307	33	other	other	ADJ
ftr-362	307	34	companies	company	NOUN
ftr-362	307	35	;	;	PUNCT
ftr-362	307	36	582	582	NUM
ftr-362	307	37	florida	florida	PROPN
ftr-362	307	38	tax	tax	NOUN
ftr-362	307	39	review	review	NOUN
ftr-362	308	1	[	[	X
ftr-362	308	2	vol	vol	NOUN
ftr-362	308	3	.	.	PUNCT
ftr-362	308	4	10:9	10:9	NUM
ftr-362	308	5	(	(	PUNCT
ftr-362	308	6	3	3	NUM
ftr-362	308	7	)	)	PUNCT
ftr-362	308	8	the	the	DET
ftr-362	308	9	character	character	NOUN
ftr-362	308	10	and	and	CCONJ
ftr-362	308	11	condition	condition	NOUN
ftr-362	308	12	of	of	ADP
ftr-362	308	13	the	the	DET
ftr-362	308	14	company	company	NOUN
ftr-362	308	15	;	;	PUNCT
ftr-362	308	16	(	(	PUNCT
ftr-362	308	17	4	4	X
ftr-362	308	18	)	)	PUNCT
ftr-362	308	19	potential	potential	ADJ
ftr-362	308	20	conflicts	conflict	NOUN
ftr-362	308	21	of	of	ADP
ftr-362	308	22	interest	interest	NOUN
ftr-362	308	23	;	;	PUNCT
ftr-362	308	24	and	and	CCONJ
ftr-362	308	25	(	(	PUNCT
ftr-362	308	26	5	5	X
ftr-362	308	27	)	)	PUNCT
ftr-362	308	28	internal	internal	ADJ
ftr-362	308	29	consistency	consistency	NOUN
ftr-362	308	30	in	in	ADP
ftr-362	308	31	compensation	compensation	NOUN
ftr-362	308	32	.	.	PUNCT
ftr-362	309	1	the	the	DET
ftr-362	309	2	court	court	NOUN
ftr-362	309	3	rejected	reject	VERB
ftr-362	309	4	the	the	DET
ftr-362	309	5	opinions	opinion	NOUN
ftr-362	309	6	of	of	ADP
ftr-362	309	7	dueling	duel	VERB
ftr-362	309	8	experts	expert	NOUN
ftr-362	309	9	,	,	PUNCT
ftr-362	309	10	noting	note	VERB
ftr-362	309	11	that	that	SCONJ
ftr-362	309	12	neither	neither	DET
ftr-362	309	13	expert	expert	NOUN
ftr-362	309	14	looked	look	VERB
ftr-362	309	15	to	to	ADP
ftr-362	309	16	companies	company	NOUN
ftr-362	309	17	comparable	comparable	ADJ
ftr-362	309	18	to	to	ADP
ftr-362	309	19	the	the	DET
ftr-362	309	20	taxpayer	taxpayer	NOUN
ftr-362	309	21	.	.	PUNCT
ftr-362	310	1	the	the	DET
ftr-362	310	2	court	court	NOUN
ftr-362	310	3	also	also	ADV
ftr-362	310	4	faulted	fault	VERB
ftr-362	310	5	the	the	DET
ftr-362	310	6	taxpayer	taxpayer	NOUN
ftr-362	310	7	’s	’s	PART
ftr-362	310	8	expert	expert	NOUN
ftr-362	310	9	for	for	ADP
ftr-362	310	10	not	not	PART
ftr-362	310	11	performing	perform	VERB
ftr-362	310	12	the	the	DET
ftr-362	310	13	“	"	PUNCT
ftr-362	310	14	analysis	analysis	NOUN
ftr-362	310	15	,	,	PUNCT
ftr-362	310	16	required	require	VERB
ftr-362	310	17	in	in	ADP
ftr-362	310	18	the	the	DET
ftr-362	310	19	applicable	applicable	ADJ
ftr-362	310	20	case	case	NOUN
ftr-362	310	21	law	law	NOUN
ftr-362	310	22	,	,	PUNCT
ftr-362	310	23	of	of	ADP
ftr-362	310	24	whether	whether	SCONJ
ftr-362	310	25	an	an	DET
ftr-362	310	26	independent	independent	ADJ
ftr-362	310	27	investor	investor	NOUN
ftr-362	310	28	would	would	AUX
ftr-362	310	29	have	have	AUX
ftr-362	310	30	been	be	AUX
ftr-362	310	31	satisfied	satisfy	VERB
ftr-362	310	32	by	by	ADP
ftr-362	310	33	his	his	PRON
ftr-362	310	34	or	or	CCONJ
ftr-362	310	35	her	her	PRON
ftr-362	310	36	return	return	NOUN
ftr-362	310	37	on	on	ADP
ftr-362	310	38	investment	investment	NOUN
ftr-362	310	39	.	.	PUNCT
ftr-362	310	40	”	"	PUNCT
ftr-362	311	1	noting	note	VERB
ftr-362	311	2	that	that	SCONJ
ftr-362	311	3	the	the	DET
ftr-362	311	4	court	court	NOUN
ftr-362	311	5	of	of	ADP
ftr-362	311	6	appeals	appeals	PROPN
ftr-362	311	7	in	in	ADP
ftr-362	311	8	elliotts	elliott	NOUN
ftr-362	311	9	found	find	VERB
ftr-362	311	10	that	that	SCONJ
ftr-362	311	11	a	a	DET
ftr-362	311	12	20	20	NUM
ftr-362	311	13	percent	percent	NOUN
ftr-362	311	14	return	return	NOUN
ftr-362	311	15	on	on	ADP
ftr-362	311	16	equity	equity	NOUN
ftr-362	311	17	would	would	AUX
ftr-362	311	18	satisfy	satisfy	VERB
ftr-362	311	19	the	the	DET
ftr-362	311	20	hypothetical	hypothetical	ADJ
ftr-362	311	21	investor	investor	NOUN
ftr-362	311	22	,	,	PUNCT
ftr-362	311	23	the	the	DET
ftr-362	311	24	court	court	NOUN
ftr-362	311	25	indicated	indicate	VERB
ftr-362	311	26	that	that	SCONJ
ftr-362	311	27	the	the	DET
ftr-362	311	28	taxpayer	taxpayer	NOUN
ftr-362	311	29	’s	’s	PART
ftr-362	311	30	2.9	2.9	NUM
ftr-362	311	31	percent	percent	NOUN
ftr-362	311	32	return	return	NOUN
ftr-362	311	33	in	in	ADP
ftr-362	311	34	2002	2002	NUM
ftr-362	311	35	supported	support	VERB
ftr-362	311	36	the	the	DET
ftr-362	311	37	salary	salary	NOUN
ftr-362	311	38	in	in	ADP
ftr-362	311	39	light	light	NOUN
ftr-362	311	40	of	of	ADP
ftr-362	311	41	an	an	DET
ftr-362	311	42	impressive	impressive	ADJ
ftr-362	311	43	growth	growth	NOUN
ftr-362	311	44	in	in	ADP
ftr-362	311	45	sales	sale	NOUN
ftr-362	311	46	,	,	PUNCT
ftr-362	311	47	but	but	CCONJ
ftr-362	311	48	the	the	DET
ftr-362	311	49	-15.8	-15.8	ADJ
ftr-362	311	50	percent	percent	NOUN
ftr-362	311	51	return	return	NOUN
ftr-362	311	52	in	in	ADP
ftr-362	311	53	2003	2003	NUM
ftr-362	311	54	called	call	VERB
ftr-362	311	55	into	into	ADP
ftr-362	311	56	question	question	NOUN
ftr-362	311	57	the	the	DET
ftr-362	311	58	amount	amount	NOUN
ftr-362	311	59	of	of	ADP
ftr-362	311	60	compensation	compensation	NOUN
ftr-362	311	61	paid	pay	VERB
ftr-362	311	62	in	in	ADP
ftr-362	311	63	that	that	DET
ftr-362	311	64	year	year	NOUN
ftr-362	311	65	.	.	PUNCT
ftr-362	312	1	finally	finally	ADV
ftr-362	312	2	,	,	PUNCT
ftr-362	312	3	the	the	DET
ftr-362	312	4	court	court	NOUN
ftr-362	312	5	refused	refuse	VERB
ftr-362	312	6	to	to	PART
ftr-362	312	7	apply	apply	VERB
ftr-362	312	8	a	a	DET
ftr-362	312	9	§	§	PROPN
ftr-362	312	10	6662(a	6662(a	NOUN
ftr-362	312	11	)	)	PUNCT
ftr-362	312	12	accuracy	accuracy	NOUN
ftr-362	312	13	penalty	penalty	NOUN
ftr-362	312	14	.	.	PUNCT
ftr-362	313	1	d.	d.	PROPN
ftr-362	313	2	miscellaneous	miscellaneous	ADJ
ftr-362	313	3	deductions	deduction	NOUN
ftr-362	313	4	1	1	NUM
ftr-362	313	5	.	.	X
ftr-362	313	6	standard	standard	ADJ
ftr-362	313	7	mileage	mileage	NOUN
ftr-362	313	8	rate	rate	NOUN
ftr-362	313	9	rules	rule	NOUN
ftr-362	313	10	published	publish	VERB
ftr-362	313	11	in	in	ADP
ftr-362	313	12	a	a	DET
ftr-362	313	13	revenue	revenue	NOUN
ftr-362	313	14	procedure	procedure	NOUN
ftr-362	313	15	while	while	SCONJ
ftr-362	313	16	the	the	DET
ftr-362	313	17	amounts	amount	NOUN
ftr-362	313	18	will	will	AUX
ftr-362	313	19	be	be	AUX
ftr-362	313	20	disclosed	disclose	VERB
ftr-362	313	21	in	in	ADP
ftr-362	313	22	a	a	DET
ftr-362	313	23	separate	separate	ADJ
ftr-362	313	24	notice	notice	NOUN
ftr-362	313	25	.	.	PUNCT
ftr-362	314	1	rev	rev	PROPN
ftr-362	314	2	.	.	PROPN
ftr-362	314	3	proc	proc	PROPN
ftr-362	314	4	.	.	PUNCT
ftr-362	315	1	2010	2010	NUM
ftr-362	315	2	-	-	SYM
ftr-362	315	3	51	51	NUM
ftr-362	315	4	,	,	PUNCT
ftr-362	315	5	2010	2010	NUM
ftr-362	315	6	-	-	SYM
ftr-362	315	7	51	51	NUM
ftr-362	315	8	i.r.b	i.r.b	NOUN
ftr-362	315	9	.	.	PUNCT
ftr-362	316	1	883	883	NUM
ftr-362	316	2	(	(	PUNCT
ftr-362	316	3	12/3/10	12/3/10	NUM
ftr-362	316	4	)	)	PUNCT
ftr-362	316	5	.	.	PUNCT
ftr-362	317	1	the	the	DET
ftr-362	317	2	irs	irs	PROPN
ftr-362	317	3	indicated	indicate	VERB
ftr-362	317	4	that	that	SCONJ
ftr-362	317	5	beginning	begin	VERB
ftr-362	317	6	in	in	ADP
ftr-362	317	7	2011	2011	NUM
ftr-362	317	8	it	it	PRON
ftr-362	317	9	will	will	AUX
ftr-362	317	10	publish	publish	VERB
ftr-362	317	11	mileage	mileage	NOUN
ftr-362	317	12	rates	rate	NOUN
ftr-362	317	13	in	in	ADP
ftr-362	317	14	a	a	DET
ftr-362	317	15	separate	separate	ADJ
ftr-362	317	16	annual	annual	ADJ
ftr-362	317	17	notice	notice	NOUN
ftr-362	317	18	.	.	PUNCT
ftr-362	318	1	the	the	DET
ftr-362	318	2	revenue	revenue	NOUN
ftr-362	318	3	procedure	procedure	NOUN
ftr-362	318	4	indicated	indicate	VERB
ftr-362	318	5	that	that	SCONJ
ftr-362	318	6	a	a	DET
ftr-362	318	7	taxpayer	taxpayer	NOUN
ftr-362	318	8	may	may	AUX
ftr-362	318	9	use	use	VERB
ftr-362	318	10	the	the	DET
ftr-362	318	11	business	business	NOUN
ftr-362	318	12	standard	standard	ADJ
ftr-362	318	13	mileage	mileage	NOUN
ftr-362	318	14	rate	rate	NOUN
ftr-362	318	15	to	to	PART
ftr-362	318	16	substantiate	substantiate	VERB
ftr-362	318	17	expenses	expense	NOUN
ftr-362	318	18	for	for	ADP
ftr-362	318	19	business	business	NOUN
ftr-362	318	20	use	use	NOUN
ftr-362	318	21	of	of	ADP
ftr-362	318	22	an	an	DET
ftr-362	318	23	automobile	automobile	NOUN
ftr-362	318	24	in	in	ADP
ftr-362	318	25	lieu	lieu	NOUN
ftr-362	318	26	of	of	ADP
ftr-362	318	27	fixed	fix	VERB
ftr-362	318	28	and	and	CCONJ
ftr-362	318	29	variable	variable	ADJ
ftr-362	318	30	costs	cost	NOUN
ftr-362	318	31	.	.	PUNCT
ftr-362	319	1	parking	parking	NOUN
ftr-362	319	2	fees	fee	NOUN
ftr-362	319	3	and	and	CCONJ
ftr-362	319	4	tolls	toll	NOUN
ftr-362	319	5	are	be	AUX
ftr-362	319	6	deductible	deductible	ADJ
ftr-362	319	7	as	as	ADP
ftr-362	319	8	separate	separate	ADJ
ftr-362	319	9	items	item	NOUN
ftr-362	319	10	.	.	PUNCT
ftr-362	320	1	the	the	DET
ftr-362	320	2	basis	basis	NOUN
ftr-362	320	3	of	of	ADP
ftr-362	320	4	an	an	DET
ftr-362	320	5	automobile	automobile	NOUN
ftr-362	320	6	used	use	VERB
ftr-362	320	7	for	for	ADP
ftr-362	320	8	business	business	NOUN
ftr-362	320	9	is	be	AUX
ftr-362	320	10	reduced	reduce	VERB
ftr-362	320	11	by	by	ADP
ftr-362	320	12	a	a	DET
ftr-362	320	13	per	per	ADP
ftr-362	320	14	-	-	PUNCT
ftr-362	320	15	mile	mile	NOUN
ftr-362	320	16	amount	amount	NOUN
ftr-362	320	17	published	publish	VERB
ftr-362	320	18	in	in	ADP
ftr-362	320	19	the	the	DET
ftr-362	320	20	annual	annual	ADJ
ftr-362	320	21	notice	notice	NOUN
ftr-362	320	22	.	.	PUNCT
ftr-362	321	1	separate	separate	ADJ
ftr-362	321	2	rates	rate	NOUN
ftr-362	321	3	are	be	AUX
ftr-362	321	4	provided	provide	VERB
ftr-362	321	5	both	both	CCONJ
ftr-362	321	6	for	for	ADP
ftr-362	321	7	charitable	charitable	ADJ
ftr-362	321	8	use	use	NOUN
ftr-362	321	9	of	of	ADP
ftr-362	321	10	an	an	DET
ftr-362	321	11	automobile	automobile	NOUN
ftr-362	321	12	and	and	CCONJ
ftr-362	321	13	medical	medical	ADJ
ftr-362	321	14	and	and	CCONJ
ftr-362	321	15	moving	move	VERB
ftr-362	321	16	use	use	NOUN
ftr-362	321	17	of	of	ADP
ftr-362	321	18	an	an	DET
ftr-362	321	19	automobile	automobile	NOUN
ftr-362	321	20	.	.	PUNCT
ftr-362	322	1	the	the	DET
ftr-362	322	2	revenue	revenue	NOUN
ftr-362	322	3	procedure	procedure	NOUN
ftr-362	322	4	also	also	ADV
ftr-362	322	5	provides	provide	VERB
ftr-362	322	6	details	detail	NOUN
ftr-362	322	7	for	for	ADP
ftr-362	322	8	treating	treat	VERB
ftr-362	322	9	as	as	ADV
ftr-362	322	10	substantiated	substantiate	VERB
ftr-362	322	11	a	a	DET
ftr-362	322	12	fixed	fix	VERB
ftr-362	322	13	and	and	CCONJ
ftr-362	322	14	variable	variable	ADJ
ftr-362	322	15	rate	rate	NOUN
ftr-362	322	16	allowance	allowance	NOUN
ftr-362	322	17	for	for	ADP
ftr-362	322	18	expenses	expense	NOUN
ftr-362	322	19	incurred	incur	VERB
ftr-362	322	20	by	by	ADP
ftr-362	322	21	an	an	DET
ftr-362	322	22	employee	employee	NOUN
ftr-362	322	23	in	in	ADP
ftr-362	322	24	driving	drive	VERB
ftr-362	322	25	an	an	DET
ftr-362	322	26	automobile	automobile	NOUN
ftr-362	322	27	owned	own	VERB
ftr-362	322	28	or	or	CCONJ
ftr-362	322	29	leased	lease	VERB
ftr-362	322	30	by	by	ADP
ftr-362	322	31	the	the	DET
ftr-362	322	32	employee	employee	NOUN
ftr-362	322	33	in	in	ADP
ftr-362	322	34	performing	perform	VERB
ftr-362	322	35	services	service	NOUN
ftr-362	322	36	for	for	ADP
ftr-362	322	37	the	the	DET
ftr-362	322	38	employer	employer	NOUN
ftr-362	322	39	a.	a.	NOUN
ftr-362	322	40	standard	standard	PROPN
ftr-362	322	41	mileage	mileage	NOUN
ftr-362	322	42	rates	rate	NOUN
ftr-362	322	43	announced	announce	VERB
ftr-362	322	44	.	.	PUNCT
ftr-362	323	1	notice	notice	VERB
ftr-362	323	2	2010	2010	NUM
ftr-362	323	3	-	-	SYM
ftr-362	323	4	88	88	NUM
ftr-362	323	5	,	,	PUNCT
ftr-362	323	6	2010	2010	NUM
ftr-362	323	7	-	-	SYM
ftr-362	323	8	51	51	NUM
ftr-362	323	9	i.r.b	i.r.b	NOUN
ftr-362	323	10	.	.	PROPN
ftr-362	323	11	882	882	NUM
ftr-362	323	12	(	(	PUNCT
ftr-362	323	13	12/3/10	12/3/10	NUM
ftr-362	323	14	)	)	PUNCT
ftr-362	323	15	.	.	PUNCT
ftr-362	324	1	standard	standard	ADJ
ftr-362	324	2	mileage	mileage	NOUN
ftr-362	324	3	rates	rate	NOUN
ftr-362	324	4	for	for	ADP
ftr-362	324	5	2011	2011	NUM
ftr-362	324	6	are	be	AUX
ftr-362	324	7	:	:	PUNCT
ftr-362	324	8	(	(	PUNCT
ftr-362	324	9	1	1	X
ftr-362	324	10	)	)	PUNCT
ftr-362	324	11	51	51	NUM
ftr-362	324	12	cents	cent	NOUN
ftr-362	324	13	per	per	ADP
ftr-362	324	14	mile	mile	NOUN
ftr-362	324	15	for	for	ADP
ftr-362	324	16	business	business	NOUN
ftr-362	324	17	miles	mile	NOUN
ftr-362	324	18	driven	drive	VERB
ftr-362	324	19	[	[	X
ftr-362	324	20	up	up	ADP
ftr-362	324	21	from	from	ADP
ftr-362	324	22	50	50	NUM
ftr-362	324	23	cents	cent	NOUN
ftr-362	324	24	]	]	PUNCT
ftr-362	324	25	;	;	PUNCT
ftr-362	324	26	(	(	PUNCT
ftr-362	324	27	2	2	X
ftr-362	324	28	)	)	PUNCT
ftr-362	324	29	19	19	NUM
ftr-362	324	30	cents	cent	NOUN
ftr-362	324	31	per	per	ADP
ftr-362	324	32	mile	mile	NOUN
ftr-362	324	33	driven	drive	VERB
ftr-362	324	34	for	for	ADP
ftr-362	324	35	medical	medical	ADJ
ftr-362	324	36	or	or	CCONJ
ftr-362	324	37	moving	move	VERB
ftr-362	324	38	purposes	purpose	NOUN
ftr-362	324	39	[	[	X
ftr-362	324	40	up	up	ADP
ftr-362	324	41	from	from	ADP
ftr-362	324	42	16.5	16.5	NUM
ftr-362	324	43	cents	cent	NOUN
ftr-362	324	44	]	]	PUNCT
ftr-362	324	45	;	;	PUNCT
ftr-362	324	46	and	and	CCONJ
ftr-362	324	47	(	(	PUNCT
ftr-362	324	48	3	3	X
ftr-362	324	49	)	)	PUNCT
ftr-362	324	50	14	14	NUM
ftr-362	324	51	cents	cent	NOUN
ftr-362	324	52	per	per	ADP
ftr-362	324	53	mile	mile	NOUN
ftr-362	324	54	driven	drive	VERB
ftr-362	324	55	in	in	ADP
ftr-362	324	56	service	service	NOUN
ftr-362	324	57	of	of	ADP
ftr-362	324	58	charitable	charitable	ADJ
ftr-362	324	59	organizations	organization	NOUN
ftr-362	324	60	[	[	X
ftr-362	324	61	unchanged	unchanged	ADJ
ftr-362	324	62	because	because	SCONJ
ftr-362	324	63	the	the	DET
ftr-362	324	64	rate	rate	NOUN
ftr-362	324	65	is	be	AUX
ftr-362	324	66	statutory	statutory	ADJ
ftr-362	324	67	,	,	PUNCT
ftr-362	324	68	§	§	PROPN
ftr-362	324	69	170(i	170(i	NUM
ftr-362	324	70	)	)	PUNCT
ftr-362	324	71	]	]	PUNCT
ftr-362	324	72	.	.	PUNCT
ftr-362	325	1	2	2	X
ftr-362	325	2	.	.	X
ftr-362	325	3	throw	throw	VERB
ftr-362	325	4	another	another	DET
ftr-362	325	5	log	log	NOUN
ftr-362	325	6	on	on	ADP
ftr-362	325	7	the	the	DET
ftr-362	325	8	fire	fire	NOUN
ftr-362	325	9	!	!	PUNCT
ftr-362	326	1	loss	loss	NOUN
ftr-362	326	2	of	of	ADP
ftr-362	326	3	contemporaneous	contemporaneous	ADJ
ftr-362	326	4	§	§	PROPN
ftr-362	326	5	274(d	274(d	PROPN
ftr-362	326	6	)	)	PUNCT
ftr-362	326	7	mileage	mileage	NOUN
ftr-362	326	8	log	log	NOUN
ftr-362	326	9	in	in	ADP
ftr-362	326	10	a	a	DET
ftr-362	326	11	fire	fire	NOUN
ftr-362	326	12	does	do	AUX
ftr-362	326	13	n’t	not	PART
ftr-362	326	14	cause	cause	VERB
ftr-362	326	15	loss	loss	NOUN
ftr-362	326	16	of	of	ADP
ftr-362	326	17	mileage	mileage	NOUN
ftr-362	326	18	deductions	deduction	NOUN
ftr-362	326	19	too	too	ADV
ftr-362	326	20	.	.	PUNCT
ftr-362	327	1	freeman	freeman	PROPN
ftr-362	327	2	v.	v.	PROPN
ftr-362	327	3	commissioner	commissioner	PROPN
ftr-362	327	4	,	,	PUNCT
ftr-362	327	5	t.c	t.c	PROPN
ftr-362	327	6	.	.	PROPN
ftr-362	327	7	memo	memo	NOUN
ftr-362	327	8	.	.	PUNCT
ftr-362	328	1	2009	2009	NUM
ftr-362	328	2	-	-	SYM
ftr-362	328	3	213	213	NUM
ftr-362	328	4	(	(	PUNCT
ftr-362	328	5	9/16/09	9/16/09	NUM
ftr-362	328	6	)	)	PUNCT
ftr-362	328	7	.	.	PUNCT
ftr-362	329	1	judge	judge	PROPN
ftr-362	329	2	gustafson	gustafson	PROPN
ftr-362	329	3	allowed	allow	VERB
ftr-362	329	4	the	the	DET
ftr-362	329	5	taxpayer	taxpayer	NOUN
ftr-362	329	6	a	a	DET
ftr-362	329	7	deduction	deduction	NOUN
ftr-362	329	8	,	,	PUNCT
ftr-362	329	9	at	at	ADP
ftr-362	329	10	mileage	mileage	NOUN
ftr-362	329	11	rates	rate	NOUN
ftr-362	329	12	,	,	PUNCT
ftr-362	329	13	for	for	ADP
ftr-362	329	14	business	business	NOUN
ftr-362	329	15	use	use	NOUN
ftr-362	329	16	of	of	ADP
ftr-362	329	17	his	his	PRON
ftr-362	329	18	automobile	automobile	NOUN
ftr-362	329	19	on	on	ADP
ftr-362	329	20	the	the	DET
ftr-362	329	21	basis	basis	NOUN
ftr-362	329	22	of	of	ADP
ftr-362	329	23	the	the	DET
ftr-362	329	24	taxpayer	taxpayer	NOUN
ftr-362	329	25	’s	’s	PART
ftr-362	329	26	credible	credible	ADJ
ftr-362	329	27	testimony	testimony	NOUN
ftr-362	329	28	regarding	regard	VERB
ftr-362	329	29	the	the	DET
ftr-362	329	30	route	route	NOUN
ftr-362	329	31	he	he	PRON
ftr-362	329	32	drove	drive	VERB
ftr-362	329	33	in	in	ADP
ftr-362	329	34	connection	connection	NOUN
ftr-362	329	35	with	with	ADP
ftr-362	329	36	his	his	PRON
ftr-362	329	37	auto	auto	NOUN
ftr-362	329	38	parts	part	NOUN
ftr-362	329	39	delivery	delivery	NOUN
ftr-362	329	40	business	business	NOUN
ftr-362	329	41	.	.	PUNCT
ftr-362	330	1	the	the	DET
ftr-362	330	2	taxpayer	taxpayer	NOUN
ftr-362	330	3	had	have	AUX
ftr-362	330	4	maintained	maintain	VERB
ftr-362	330	5	and	and	CCONJ
ftr-362	330	6	at	at	ADP
ftr-362	330	7	one	one	NUM
ftr-362	330	8	time	time	NOUN
ftr-362	330	9	2011	2011	NUM
ftr-362	330	10	]	]	PUNCT
ftr-362	330	11	recent	recent	ADJ
ftr-362	330	12	developments	development	NOUN
ftr-362	330	13	in	in	ADP
ftr-362	330	14	federal	federal	ADJ
ftr-362	330	15	income	income	NOUN
ftr-362	330	16	taxation	taxation	NOUN
ftr-362	330	17	583	583	NUM
ftr-362	330	18	possessed	possess	VERB
ftr-362	330	19	adequate	adequate	ADJ
ftr-362	330	20	documentation	documentation	NOUN
ftr-362	330	21	,	,	PUNCT
ftr-362	330	22	in	in	ADP
ftr-362	330	23	the	the	DET
ftr-362	330	24	form	form	NOUN
ftr-362	330	25	of	of	ADP
ftr-362	330	26	a	a	DET
ftr-362	330	27	daily	daily	ADJ
ftr-362	330	28	log	log	NOUN
ftr-362	330	29	,	,	PUNCT
ftr-362	330	30	to	to	PART
ftr-362	330	31	comply	comply	VERB
ftr-362	330	32	with	with	ADP
ftr-362	330	33	§	§	PROPN
ftr-362	330	34	274(d	274(d	PROPN
ftr-362	330	35	)	)	PUNCT
ftr-362	330	36	,	,	PUNCT
ftr-362	330	37	but	but	CCONJ
ftr-362	330	38	his	his	PRON
ftr-362	330	39	failure	failure	NOUN
ftr-362	330	40	to	to	PART
ftr-362	330	41	produce	produce	VERB
ftr-362	330	42	that	that	DET
ftr-362	330	43	daily	daily	ADJ
ftr-362	330	44	log	log	NOUN
ftr-362	330	45	was	be	AUX
ftr-362	330	46	the	the	DET
ftr-362	330	47	result	result	NOUN
ftr-362	330	48	of	of	ADP
ftr-362	330	49	an	an	DET
ftr-362	330	50	accidental	accidental	ADJ
ftr-362	330	51	fire	fire	NOUN
ftr-362	330	52	that	that	PRON
ftr-362	330	53	destroyed	destroy	VERB
ftr-362	330	54	his	his	PRON
ftr-362	330	55	house	house	NOUN
ftr-362	330	56	and	and	CCONJ
ftr-362	330	57	the	the	DET
ftr-362	330	58	logbook	logbook	NOUN
ftr-362	330	59	.	.	PUNCT
ftr-362	331	1	reg	reg	NOUN
ftr-362	331	2	.	.	PUNCT
ftr-362	332	1	§	§	PROPN
ftr-362	332	2	1.2745t(c)(5	1.2745t(c)(5	NUM
ftr-362	332	3	)	)	PUNCT
ftr-362	332	4	allows	allow	VERB
ftr-362	332	5	a	a	DET
ftr-362	332	6	taxpayer	taxpayer	NOUN
ftr-362	332	7	to	to	PART
ftr-362	332	8	“	"	PUNCT
ftr-362	332	9	substantiate	substantiate	VERB
ftr-362	332	10	a	a	DET
ftr-362	332	11	deduction	deduction	NOUN
ftr-362	332	12	by	by	ADP
ftr-362	332	13	reasonable	reasonable	ADJ
ftr-362	332	14	reconstruction	reconstruction	NOUN
ftr-362	332	15	of	of	ADP
ftr-362	332	16	his	his	PRON
ftr-362	332	17	expenditures	expenditure	NOUN
ftr-362	332	18	or	or	CCONJ
ftr-362	332	19	use	use	NOUN
ftr-362	332	20	”	"	PUNCT
ftr-362	332	21	when	when	SCONJ
ftr-362	332	22	records	record	NOUN
ftr-362	332	23	are	be	AUX
ftr-362	332	24	lost	lose	VERB
ftr-362	332	25	through	through	ADP
ftr-362	332	26	circumstances	circumstance	NOUN
ftr-362	332	27	beyond	beyond	ADP
ftr-362	332	28	the	the	DET
ftr-362	332	29	taxpayer	taxpayer	NOUN
ftr-362	332	30	’s	’s	PART
ftr-362	332	31	control	control	NOUN
ftr-362	332	32	,	,	PUNCT
ftr-362	332	33	including	include	VERB
ftr-362	332	34	a	a	DET
ftr-362	332	35	fire	fire	NOUN
ftr-362	332	36	.	.	PUNCT
ftr-362	333	1	a.	a.	NOUN
ftr-362	334	1	but	but	CCONJ
ftr-362	334	2	if	if	SCONJ
ftr-362	334	3	you	you	PRON
ftr-362	334	4	lose	lose	VERB
ftr-362	334	5	the	the	DET
ftr-362	334	6	mileage	mileage	NOUN
ftr-362	334	7	log	log	NOUN
ftr-362	334	8	books	book	NOUN
ftr-362	334	9	due	due	ADP
ftr-362	334	10	to	to	ADP
ftr-362	334	11	crs	crs	PROPN
ftr-362	334	12	[	[	X
ftr-362	334	13	misplacing	misplace	VERB
ftr-362	334	14	them	they	PRON
ftr-362	334	15	]	]	PUNCT
ftr-362	334	16	,	,	PUNCT
ftr-362	334	17	or	or	CCONJ
ftr-362	334	18	they	they	PRON
ftr-362	334	19	’re	’re	VERB
ftr-362	334	20	just	just	ADV
ftr-362	334	21	plain	plain	ADJ
ftr-362	334	22	s****y	s****y	NOUN
ftr-362	335	1	[	[	X
ftr-362	335	2	smudgy	smudgy	ADJ
ftr-362	335	3	?	?	PUNCT
ftr-362	335	4	]	]	X
ftr-362	335	5	,	,	PUNCT
ftr-362	335	6	you	you	PRON
ftr-362	335	7	’re	’re	VERB
ftr-362	335	8	out	out	ADP
ftr-362	335	9	of	of	ADP
ftr-362	335	10	luck	luck	NOUN
ftr-362	335	11	.	.	PUNCT
ftr-362	336	1	royster	royster	VERB
ftr-362	336	2	v.	v.	PROPN
ftr-362	336	3	commissioner	commissioner	PROPN
ftr-362	336	4	,	,	PUNCT
ftr-362	336	5	t.c	t.c	PROPN
ftr-362	336	6	.	.	PROPN
ftr-362	336	7	memo	memo	NOUN
ftr-362	336	8	.	.	PUNCT
ftr-362	337	1	2010	2010	NUM
ftr-362	337	2	-	-	SYM
ftr-362	337	3	16	16	NUM
ftr-362	337	4	(	(	PUNCT
ftr-362	337	5	2/1/10	2/1/10	NUM
ftr-362	337	6	)	)	PUNCT
ftr-362	337	7	.	.	PUNCT
ftr-362	338	1	the	the	DET
ftr-362	338	2	taxpayer	taxpayer	NOUN
ftr-362	338	3	was	be	AUX
ftr-362	338	4	denied	deny	VERB
ftr-362	338	5	a	a	DET
ftr-362	338	6	deduction	deduction	NOUN
ftr-362	338	7	for	for	ADP
ftr-362	338	8	claimed	claim	VERB
ftr-362	338	9	2003	2003	NUM
ftr-362	338	10	business	business	NOUN
ftr-362	338	11	mileage	mileage	NOUN
ftr-362	338	12	because	because	SCONJ
ftr-362	338	13	he	he	PRON
ftr-362	338	14	had	have	AUX
ftr-362	338	15	“	"	PUNCT
ftr-362	338	16	lost	lose	VERB
ftr-362	338	17	”	"	PUNCT
ftr-362	338	18	his	his	PRON
ftr-362	338	19	log	log	NOUN
ftr-362	338	20	books	book	NOUN
ftr-362	338	21	.	.	PUNCT
ftr-362	339	1	but	but	CCONJ
ftr-362	339	2	it	it	PRON
ftr-362	339	3	probably	probably	ADV
ftr-362	339	4	did	do	AUX
ftr-362	339	5	n’t	not	PART
ftr-362	339	6	matter	matter	NOUN
ftr-362	339	7	.	.	PUNCT
ftr-362	340	1	he	he	PRON
ftr-362	340	2	was	be	AUX
ftr-362	340	3	also	also	ADV
ftr-362	340	4	denied	deny	VERB
ftr-362	340	5	any	any	DET
ftr-362	340	6	deductions	deduction	NOUN
ftr-362	340	7	for	for	ADP
ftr-362	340	8	2004	2004	NUM
ftr-362	340	9	and	and	CCONJ
ftr-362	340	10	2005	2005	NUM
ftr-362	340	11	business	business	NOUN
ftr-362	340	12	mileage	mileage	NOUN
ftr-362	340	13	because	because	SCONJ
ftr-362	340	14	his	his	PRON
ftr-362	340	15	log	log	NOUN
ftr-362	340	16	books	book	NOUN
ftr-362	340	17	recorded	record	VERB
ftr-362	340	18	only	only	ADV
ftr-362	340	19	the	the	DET
ftr-362	340	20	odometer	odometer	NOUN
ftr-362	340	21	readings	reading	NOUN
ftr-362	340	22	at	at	ADP
ftr-362	340	23	the	the	DET
ftr-362	340	24	beginning	beginning	NOUN
ftr-362	340	25	and	and	CCONJ
ftr-362	340	26	end	end	NOUN
ftr-362	340	27	of	of	ADP
ftr-362	340	28	each	each	DET
ftr-362	340	29	day	day	NOUN
ftr-362	340	30	and	and	CCONJ
ftr-362	340	31	had	have	VERB
ftr-362	340	32	no	no	DET
ftr-362	340	33	indications	indication	NOUN
ftr-362	340	34	of	of	ADP
ftr-362	340	35	the	the	DET
ftr-362	340	36	business	business	NOUN
ftr-362	340	37	purpose	purpose	NOUN
ftr-362	340	38	of	of	ADP
ftr-362	340	39	the	the	DET
ftr-362	340	40	trips	trip	NOUN
ftr-362	340	41	or	or	CCONJ
ftr-362	340	42	the	the	DET
ftr-362	340	43	destinations	destination	NOUN
ftr-362	340	44	.	.	PUNCT
ftr-362	341	1	3	3	X
ftr-362	341	2	.	.	X
ftr-362	341	3	restitution	restitution	NOUN
ftr-362	341	4	of	of	ADP
ftr-362	341	5	insurance	insurance	NOUN
ftr-362	341	6	fraud	fraud	NOUN
ftr-362	341	7	proceeds	proceed	NOUN
ftr-362	341	8	is	be	AUX
ftr-362	341	9	deductible	deductible	ADJ
ftr-362	341	10	.	.	PUNCT
ftr-362	342	1	cheating	cheat	VERB
ftr-362	342	2	wife	wife	NOUN
ftr-362	342	3	produces	produce	VERB
ftr-362	342	4	business	business	NOUN
ftr-362	342	5	losses	loss	NOUN
ftr-362	342	6	.	.	PUNCT
ftr-362	343	1	cavaretta	cavaretta	PROPN
ftr-362	343	2	v.	v.	PROPN
ftr-362	343	3	commissioner	commissioner	PROPN
ftr-362	343	4	,	,	PUNCT
ftr-362	343	5	t.c	t.c	PROPN
ftr-362	343	6	.	.	PROPN
ftr-362	343	7	memo	memo	NOUN
ftr-362	343	8	.	.	PUNCT
ftr-362	344	1	2010	2010	NUM
ftr-362	344	2	-	-	SYM
ftr-362	344	3	4	4	NUM
ftr-362	344	4	(	(	PUNCT
ftr-362	344	5	1/5/10	1/5/10	NUM
ftr-362	344	6	)	)	PUNCT
ftr-362	344	7	.	.	PUNCT
ftr-362	345	1	the	the	DET
ftr-362	345	2	taxpayer	taxpayer	NOUN
ftr-362	345	3	dentist	dentist	NOUN
ftr-362	345	4	’s	’s	PART
ftr-362	345	5	wife	wife	NOUN
ftr-362	345	6	,	,	PUNCT
ftr-362	345	7	who	who	PRON
ftr-362	345	8	managed	manage	VERB
ftr-362	345	9	the	the	DET
ftr-362	345	10	billing	billing	NOUN
ftr-362	345	11	for	for	ADP
ftr-362	345	12	the	the	DET
ftr-362	345	13	taxpayer	taxpayer	NOUN
ftr-362	345	14	’s	’s	PART
ftr-362	345	15	dental	dental	ADJ
ftr-362	345	16	practice	practice	NOUN
ftr-362	345	17	,	,	PUNCT
ftr-362	345	18	billed	bill	VERB
ftr-362	345	19	an	an	DET
ftr-362	345	20	insurance	insurance	NOUN
ftr-362	345	21	company	company	NOUN
ftr-362	345	22	for	for	ADP
ftr-362	345	23	work	work	NOUN
ftr-362	345	24	that	that	PRON
ftr-362	345	25	had	have	AUX
ftr-362	345	26	not	not	PART
ftr-362	345	27	been	be	AUX
ftr-362	345	28	done	do	VERB
ftr-362	345	29	.	.	PUNCT
ftr-362	346	1	the	the	DET
ftr-362	346	2	dentist	dentist	NOUN
ftr-362	346	3	was	be	AUX
ftr-362	346	4	unaware	unaware	ADJ
ftr-362	346	5	of	of	ADP
ftr-362	346	6	his	his	PRON
ftr-362	346	7	wife	wife	NOUN
ftr-362	346	8	’s	’s	PART
ftr-362	346	9	false	false	ADJ
ftr-362	346	10	claims	claim	NOUN
ftr-362	346	11	,	,	PUNCT
ftr-362	346	12	but	but	CCONJ
ftr-362	346	13	unfortunately	unfortunately	ADV
ftr-362	346	14	for	for	SCONJ
ftr-362	346	15	her	she	PRON
ftr-362	346	16	the	the	DET
ftr-362	346	17	insurance	insurance	NOUN
ftr-362	346	18	company	company	NOUN
ftr-362	346	19	figured	figure	VERB
ftr-362	346	20	it	it	PRON
ftr-362	346	21	out	out	ADP
ftr-362	346	22	.	.	PUNCT
ftr-362	347	1	she	she	PRON
ftr-362	347	2	subsequently	subsequently	ADV
ftr-362	347	3	pled	plead	VERB
ftr-362	347	4	guilty	guilty	ADJ
ftr-362	347	5	to	to	ADP
ftr-362	347	6	criminal	criminal	ADJ
ftr-362	347	7	health	health	NOUN
ftr-362	347	8	-	-	PUNCT
ftr-362	347	9	care	care	NOUN
ftr-362	347	10	fraud	fraud	NOUN
ftr-362	347	11	and	and	CCONJ
ftr-362	347	12	received	receive	VERB
ftr-362	347	13	a	a	DET
ftr-362	347	14	prison	prison	NOUN
ftr-362	347	15	sentence	sentence	NOUN
ftr-362	347	16	followed	follow	VERB
ftr-362	347	17	by	by	ADP
ftr-362	347	18	supervised	supervised	ADJ
ftr-362	347	19	release	release	NOUN
ftr-362	347	20	.	.	PUNCT
ftr-362	348	1	restitution	restitution	NOUN
ftr-362	348	2	was	be	AUX
ftr-362	348	3	not	not	PART
ftr-362	348	4	ordered	order	VERB
ftr-362	348	5	in	in	ADP
ftr-362	348	6	the	the	DET
ftr-362	348	7	criminal	criminal	ADJ
ftr-362	348	8	proceeding	proceeding	NOUN
ftr-362	348	9	,	,	PUNCT
ftr-362	348	10	but	but	CCONJ
ftr-362	348	11	the	the	DET
ftr-362	348	12	wife	wife	NOUN
ftr-362	348	13	had	have	AUX
ftr-362	348	14	agreed	agree	VERB
ftr-362	348	15	to	to	PART
ftr-362	348	16	repay	repay	VERB
ftr-362	348	17	$	$	SYM
ftr-362	348	18	600,000	600,000	NUM
ftr-362	348	19	in	in	ADP
ftr-362	348	20	civil	civil	ADJ
ftr-362	348	21	restitution	restitution	NOUN
ftr-362	348	22	before	before	SCONJ
ftr-362	348	23	sentencing	sentencing	NOUN
ftr-362	348	24	and	and	CCONJ
ftr-362	348	25	compliance	compliance	NOUN
ftr-362	348	26	with	with	ADP
ftr-362	348	27	the	the	DET
ftr-362	348	28	restitution	restitution	NOUN
ftr-362	348	29	agreement	agreement	NOUN
ftr-362	348	30	was	be	AUX
ftr-362	348	31	required	require	VERB
ftr-362	348	32	as	as	ADP
ftr-362	348	33	a	a	DET
ftr-362	348	34	condition	condition	NOUN
ftr-362	348	35	for	for	ADP
ftr-362	348	36	supervised	supervised	ADJ
ftr-362	348	37	release	release	NOUN
ftr-362	348	38	from	from	ADP
ftr-362	348	39	prison	prison	NOUN
ftr-362	348	40	.	.	PUNCT
ftr-362	349	1	the	the	DET
ftr-362	349	2	repayment	repayment	NOUN
ftr-362	349	3	was	be	AUX
ftr-362	349	4	made	make	VERB
ftr-362	349	5	by	by	ADP
ftr-362	349	6	the	the	DET
ftr-362	349	7	taxpayer	taxpayer	NOUN
ftr-362	349	8	over	over	ADP
ftr-362	349	9	three	three	NUM
ftr-362	349	10	taxable	taxable	ADJ
ftr-362	349	11	years	year	NOUN
ftr-362	349	12	.	.	PUNCT
ftr-362	350	1	the	the	DET
ftr-362	350	2	tax	tax	NOUN
ftr-362	350	3	court	court	NOUN
ftr-362	350	4	(	(	PUNCT
ftr-362	350	5	judge	judge	NOUN
ftr-362	350	6	holmes	holme	NOUN
ftr-362	350	7	)	)	PUNCT
ftr-362	350	8	held	hold	VERB
ftr-362	350	9	,	,	PUNCT
ftr-362	350	10	first	first	ADV
ftr-362	350	11	,	,	PUNCT
ftr-362	350	12	that	that	SCONJ
ftr-362	350	13	the	the	DET
ftr-362	350	14	restitution	restitution	NOUN
ftr-362	350	15	payments	payment	NOUN
ftr-362	350	16	,	,	PUNCT
ftr-362	350	17	which	which	PRON
ftr-362	350	18	were	be	AUX
ftr-362	350	19	made	make	VERB
ftr-362	350	20	by	by	ADP
ftr-362	350	21	the	the	DET
ftr-362	350	22	husband	husband	NOUN
ftr-362	350	23	,	,	PUNCT
ftr-362	350	24	were	be	AUX
ftr-362	350	25	deductible	deductible	ADJ
ftr-362	350	26	because	because	SCONJ
ftr-362	350	27	payment	payment	NOUN
ftr-362	350	28	was	be	AUX
ftr-362	350	29	compensatory	compensatory	ADJ
ftr-362	350	30	,	,	PUNCT
ftr-362	350	31	not	not	PART
ftr-362	350	32	punitive	punitive	ADJ
ftr-362	350	33	,	,	PUNCT
ftr-362	350	34	and	and	CCONJ
ftr-362	350	35	thus	thus	ADV
ftr-362	350	36	§	§	PROPN
ftr-362	350	37	162(f	162(f	PROPN
ftr-362	350	38	)	)	PUNCT
ftr-362	350	39	did	do	AUX
ftr-362	350	40	not	not	PART
ftr-362	350	41	disallow	disallow	VERB
ftr-362	350	42	the	the	DET
ftr-362	350	43	deduction	deduction	NOUN
ftr-362	350	44	.	.	PUNCT
ftr-362	351	1	the	the	DET
ftr-362	351	2	court	court	NOUN
ftr-362	351	3	agreed	agree	VERB
ftr-362	351	4	with	with	ADP
ftr-362	351	5	the	the	DET
ftr-362	351	6	taxpayer	taxpayer	NOUN
ftr-362	351	7	’s	’s	PART
ftr-362	351	8	claim	claim	NOUN
ftr-362	351	9	that	that	SCONJ
ftr-362	351	10	the	the	DET
ftr-362	351	11	repayments	repayment	NOUN
ftr-362	351	12	were	be	AUX
ftr-362	351	13	deductible	deductible	ADJ
ftr-362	351	14	as	as	ADP
ftr-362	351	15	losses	loss	NOUN
ftr-362	351	16	incurred	incur	VERB
ftr-362	351	17	in	in	ADP
ftr-362	351	18	a	a	DET
ftr-362	351	19	trade	trade	NOUN
ftr-362	351	20	or	or	CCONJ
ftr-362	351	21	business	business	NOUN
ftr-362	351	22	under	under	ADP
ftr-362	351	23	§	§	PROPN
ftr-362	351	24	165(c)(1	165(c)(1	NUM
ftr-362	351	25	)	)	PUNCT
ftr-362	351	26	and	and	CCONJ
ftr-362	351	27	rejected	reject	VERB
ftr-362	351	28	the	the	DET
ftr-362	351	29	irs	irs	PROPN
ftr-362	351	30	’s	’s	PART
ftr-362	351	31	argument	argument	NOUN
ftr-362	351	32	that	that	SCONJ
ftr-362	351	33	the	the	DET
ftr-362	351	34	payments	payment	NOUN
ftr-362	351	35	constituted	constitute	VERB
ftr-362	351	36	restitution	restitution	NOUN
ftr-362	351	37	deductible	deductible	ADJ
ftr-362	351	38	as	as	ADP
ftr-362	351	39	a	a	DET
ftr-362	351	40	loss	loss	NOUN
ftr-362	351	41	in	in	ADP
ftr-362	351	42	a	a	DET
ftr-362	351	43	transaction	transaction	NOUN
ftr-362	351	44	entered	enter	VERB
ftr-362	351	45	into	into	ADP
ftr-362	351	46	for	for	ADP
ftr-362	351	47	profit	profit	NOUN
ftr-362	351	48	under	under	ADP
ftr-362	351	49	§	§	PROPN
ftr-362	351	50	165(c)(2	165(c)(2	NUM
ftr-362	351	51	)	)	PUNCT
ftr-362	351	52	,	,	PUNCT
ftr-362	351	53	which	which	PRON
ftr-362	351	54	is	be	AUX
ftr-362	351	55	not	not	PART
ftr-362	351	56	eligible	eligible	ADJ
ftr-362	351	57	for	for	ADP
ftr-362	351	58	carryback	carryback	NOUN
ftr-362	351	59	under	under	ADP
ftr-362	351	60	§	§	PROPN
ftr-362	351	61	172(d	172(d	PROPN
ftr-362	351	62	)	)	PUNCT
ftr-362	351	63	.	.	PUNCT
ftr-362	352	1	the	the	DET
ftr-362	352	2	court	court	NOUN
ftr-362	352	3	refused	refuse	VERB
ftr-362	352	4	to	to	PART
ftr-362	352	5	apply	apply	VERB
ftr-362	352	6	the	the	DET
ftr-362	352	7	holding	holding	NOUN
ftr-362	352	8	of	of	ADP
ftr-362	352	9	stephens	stephen	NOUN
ftr-362	352	10	v.	v.	PROPN
ftr-362	352	11	commissioner	commissioner	PROPN
ftr-362	352	12	,	,	PUNCT
ftr-362	352	13	905	905	NUM
ftr-362	352	14	f.2d	f.2d	SYM
ftr-362	352	15	667	667	NUM
ftr-362	352	16	(	(	PUNCT
ftr-362	352	17	2d	2d	NUM
ftr-362	352	18	cir	cir	NOUN
ftr-362	352	19	.	.	PUNCT
ftr-362	352	20	1990	1990	NUM
ftr-362	352	21	)	)	PUNCT
ftr-362	352	22	,	,	PUNCT
ftr-362	352	23	which	which	PRON
ftr-362	352	24	states	state	VERB
ftr-362	352	25	that	that	SCONJ
ftr-362	352	26	a	a	DET
ftr-362	352	27	payment	payment	NOUN
ftr-362	352	28	constituting	constitute	VERB
ftr-362	352	29	“	"	PUNCT
ftr-362	352	30	restitution	restitution	NOUN
ftr-362	352	31	”	"	PUNCT
ftr-362	352	32	is	be	AUX
ftr-362	352	33	never	never	ADV
ftr-362	352	34	deductible	deductible	ADJ
ftr-362	352	35	under	under	ADP
ftr-362	352	36	§	§	PROPN
ftr-362	352	37	162	162	NUM
ftr-362	352	38	and	and	CCONJ
ftr-362	352	39	only	only	ADV
ftr-362	352	40	sometimes	sometimes	ADV
ftr-362	352	41	deductible	deductible	ADJ
ftr-362	352	42	under	under	ADP
ftr-362	352	43	§	§	PROPN
ftr-362	352	44	165	165	NUM
ftr-362	352	45	.	.	PUNCT
ftr-362	353	1	the	the	DET
ftr-362	353	2	court	court	NOUN
ftr-362	353	3	concluded	conclude	VERB
ftr-362	353	4	that	that	SCONJ
ftr-362	353	5	the	the	DET
ftr-362	353	6	“	"	PUNCT
ftr-362	353	7	restitution	restitution	NOUN
ftr-362	353	8	”	"	PUNCT
ftr-362	353	9	label	label	NOUN
ftr-362	353	10	does	do	AUX
ftr-362	353	11	not	not	PART
ftr-362	353	12	make	make	VERB
ftr-362	353	13	a	a	DET
ftr-362	353	14	repayment	repayment	NOUN
ftr-362	353	15	automatically	automatically	ADV
ftr-362	353	16	ineligible	ineligible	ADJ
ftr-362	353	17	for	for	ADP
ftr-362	353	18	deduction	deduction	NOUN
ftr-362	353	19	as	as	ADP
ftr-362	353	20	a	a	DET
ftr-362	353	21	business	business	NOUN
ftr-362	353	22	expense	expense	NOUN
ftr-362	353	23	.	.	PUNCT
ftr-362	354	1	the	the	DET
ftr-362	354	2	court	court	NOUN
ftr-362	354	3	distinguished	distinguish	VERB
ftr-362	354	4	stephens	stephen	NOUN
ftr-362	354	5	as	as	ADP
ftr-362	354	6	involving	involve	VERB
ftr-362	354	7	restitution	restitution	NOUN
ftr-362	354	8	for	for	ADP
ftr-362	354	9	criminal	criminal	ADJ
ftr-362	354	10	fraud	fraud	NOUN
ftr-362	354	11	and	and	CCONJ
ftr-362	354	12	embezzlement	embezzlement	NOUN
ftr-362	354	13	without	without	ADP
ftr-362	354	14	any	any	DET
ftr-362	354	15	connection	connection	NOUN
ftr-362	354	16	to	to	ADP
ftr-362	354	17	a	a	DET
ftr-362	354	18	separate	separate	ADJ
ftr-362	354	19	trade	trade	NOUN
ftr-362	354	20	or	or	CCONJ
ftr-362	354	21	business	business	NOUN
ftr-362	354	22	.	.	PUNCT
ftr-362	355	1	the	the	DET
ftr-362	355	2	584	584	NUM
ftr-362	355	3	florida	florida	PROPN
ftr-362	355	4	tax	tax	NOUN
ftr-362	355	5	review	review	NOUN
ftr-362	355	6	[	[	X
ftr-362	355	7	vol	vol	NOUN
ftr-362	355	8	.	.	PUNCT
ftr-362	356	1	10:9	10:9	NUM
ftr-362	356	2	court	court	NOUN
ftr-362	356	3	also	also	ADV
ftr-362	356	4	rejected	reject	VERB
ftr-362	356	5	the	the	DET
ftr-362	356	6	irs	irs	PROPN
ftr-362	356	7	’s	’s	PART
ftr-362	356	8	argument	argument	NOUN
ftr-362	356	9	that	that	SCONJ
ftr-362	356	10	because	because	SCONJ
ftr-362	356	11	the	the	DET
ftr-362	356	12	payments	payment	NOUN
ftr-362	356	13	were	be	AUX
ftr-362	356	14	expenses	expense	NOUN
ftr-362	356	15	of	of	ADP
ftr-362	356	16	committing	commit	VERB
ftr-362	356	17	fraud	fraud	NOUN
ftr-362	356	18	they	they	PRON
ftr-362	356	19	can	can	AUX
ftr-362	356	20	not	not	PART
ftr-362	356	21	be	be	AUX
ftr-362	356	22	considered	consider	VERB
ftr-362	356	23	as	as	ADP
ftr-362	356	24	business	business	NOUN
ftr-362	356	25	expenses	expense	NOUN
ftr-362	356	26	.	.	PUNCT
ftr-362	357	1	the	the	DET
ftr-362	357	2	court	court	NOUN
ftr-362	357	3	found	find	VERB
ftr-362	357	4	that	that	SCONJ
ftr-362	357	5	the	the	DET
ftr-362	357	6	repayment	repayment	NOUN
ftr-362	357	7	was	be	AUX
ftr-362	357	8	an	an	DET
ftr-362	357	9	ordinary	ordinary	ADJ
ftr-362	357	10	and	and	CCONJ
ftr-362	357	11	necessary	necessary	ADJ
ftr-362	357	12	expense	expense	NOUN
ftr-362	357	13	of	of	ADP
ftr-362	357	14	the	the	DET
ftr-362	357	15	dental	dental	ADJ
ftr-362	357	16	practice	practice	NOUN
ftr-362	357	17	.	.	PUNCT
ftr-362	358	1	4	4	X
ftr-362	358	2	.	.	X
ftr-362	358	3	multi	multi	ADJ
ftr-362	358	4	-	-	ADJ
ftr-362	358	5	employer	employer	ADJ
ftr-362	358	6	life	life	NOUN
ftr-362	358	7	insurance	insurance	NOUN
ftr-362	358	8	plan	plan	NOUN
ftr-362	358	9	too	too	ADV
ftr-362	358	10	good	good	ADJ
ftr-362	358	11	to	to	PART
ftr-362	358	12	be	be	AUX
ftr-362	358	13	true	true	ADJ
ftr-362	358	14	?	?	PUNCT
ftr-362	359	1	yes	yes	INTJ
ftr-362	359	2	,	,	PUNCT
ftr-362	359	3	says	say	VERB
ftr-362	359	4	the	the	DET
ftr-362	359	5	tax	tax	NOUN
ftr-362	359	6	court	court	NOUN
ftr-362	359	7	.	.	PUNCT
ftr-362	360	1	curcio	curcio	PROPN
ftr-362	360	2	v.	v.	PROPN
ftr-362	360	3	commissioner	commissioner	PROPN
ftr-362	360	4	,	,	PUNCT
ftr-362	360	5	t.c	t.c	PROPN
ftr-362	360	6	.	.	PROPN
ftr-362	360	7	memo	memo	NOUN
ftr-362	360	8	.	.	PUNCT
ftr-362	361	1	2010115	2010115	NUM
ftr-362	361	2	(	(	PUNCT
ftr-362	361	3	5/27/10	5/27/10	NUM
ftr-362	361	4	)	)	PUNCT
ftr-362	361	5	.	.	PUNCT
ftr-362	362	1	this	this	DET
ftr-362	362	2	case	case	NOUN
ftr-362	362	3	consolidated	consolidate	VERB
ftr-362	362	4	irs	irs	PROPN
ftr-362	362	5	assessments	assessment	NOUN
ftr-362	362	6	and	and	CCONJ
ftr-362	362	7	penalties	penalty	NOUN
ftr-362	362	8	against	against	ADP
ftr-362	362	9	three	three	NUM
ftr-362	362	10	companies	company	NOUN
ftr-362	362	11	that	that	PRON
ftr-362	362	12	had	have	AUX
ftr-362	362	13	been	be	AUX
ftr-362	362	14	involved	involve	VERB
ftr-362	362	15	in	in	ADP
ftr-362	362	16	the	the	DET
ftr-362	362	17	benistar	benistar	NOUN
ftr-362	362	18	419	419	NUM
ftr-362	362	19	plan	plan	NOUN
ftr-362	362	20	and	and	CCONJ
ftr-362	362	21	trust	trust	NOUN
ftr-362	362	22	,	,	PUNCT
ftr-362	362	23	established	establish	VERB
ftr-362	362	24	by	by	ADP
ftr-362	362	25	daniel	daniel	PROPN
ftr-362	362	26	carpenter	carpenter	PROPN
ftr-362	362	27	and	and	CCONJ
ftr-362	362	28	promoted	promote	VERB
ftr-362	362	29	in	in	ADP
ftr-362	362	30	a	a	DET
ftr-362	362	31	book	book	NOUN
ftr-362	362	32	entitled	entitle	VERB
ftr-362	362	33	a	a	DET
ftr-362	362	34	professional	professional	ADJ
ftr-362	362	35	’s	’s	PART
ftr-362	362	36	guide	guide	NOUN
ftr-362	362	37	to	to	ADP
ftr-362	362	38	419	419	NUM
ftr-362	362	39	plans	plan	NOUN
ftr-362	362	40	.	.	PUNCT
ftr-362	363	1	participating	participate	VERB
ftr-362	363	2	companies	company	NOUN
ftr-362	363	3	contributed	contribute	VERB
ftr-362	363	4	money	money	NOUN
ftr-362	363	5	to	to	ADP
ftr-362	363	6	a	a	DET
ftr-362	363	7	trust	trust	NOUN
ftr-362	363	8	account	account	NOUN
ftr-362	363	9	which	which	PRON
ftr-362	363	10	in	in	ADP
ftr-362	363	11	turn	turn	NOUN
ftr-362	363	12	acquired	acquire	VERB
ftr-362	363	13	cash	cash	NOUN
ftr-362	363	14	rich	rich	ADJ
ftr-362	363	15	life	life	NOUN
ftr-362	363	16	insurance	insurance	NOUN
ftr-362	363	17	policies	policy	NOUN
ftr-362	363	18	covering	cover	VERB
ftr-362	363	19	employees	employee	NOUN
ftr-362	363	20	insured	insure	VERB
ftr-362	363	21	by	by	ADP
ftr-362	363	22	the	the	DET
ftr-362	363	23	plan	plan	NOUN
ftr-362	363	24	.	.	PUNCT
ftr-362	364	1	benistar	benistar	PROPN
ftr-362	364	2	withdrew	withdraw	VERB
ftr-362	364	3	nine	nine	NUM
ftr-362	364	4	percent	percent	NOUN
ftr-362	364	5	of	of	ADP
ftr-362	364	6	the	the	DET
ftr-362	364	7	surrender	surrender	NOUN
ftr-362	364	8	value	value	NOUN
ftr-362	364	9	of	of	ADP
ftr-362	364	10	the	the	DET
ftr-362	364	11	policies	policy	NOUN
ftr-362	364	12	to	to	PART
ftr-362	364	13	cover	cover	VERB
ftr-362	364	14	its	its	PRON
ftr-362	364	15	expenses	expense	NOUN
ftr-362	364	16	.	.	PUNCT
ftr-362	365	1	promotional	promotional	ADJ
ftr-362	365	2	materials	material	NOUN
ftr-362	365	3	promised	promise	VERB
ftr-362	365	4	unlimited	unlimited	ADJ
ftr-362	365	5	deductions	deduction	NOUN
ftr-362	365	6	,	,	PUNCT
ftr-362	365	7	contribution	contribution	NOUN
ftr-362	365	8	rates	rate	NOUN
ftr-362	365	9	that	that	PRON
ftr-362	365	10	are	be	AUX
ftr-362	365	11	variable	variable	ADJ
ftr-362	365	12	from	from	ADP
ftr-362	365	13	year	year	NOUN
ftr-362	365	14	to	to	ADP
ftr-362	365	15	year	year	NOUN
ftr-362	365	16	,	,	PUNCT
ftr-362	365	17	benefits	benefit	NOUN
ftr-362	365	18	that	that	PRON
ftr-362	365	19	could	could	AUX
ftr-362	365	20	be	be	AUX
ftr-362	365	21	provided	provide	VERB
ftr-362	365	22	to	to	ADP
ftr-362	365	23	key	key	ADJ
ftr-362	365	24	employees	employee	NOUN
ftr-362	365	25	on	on	ADP
ftr-362	365	26	a	a	DET
ftr-362	365	27	selective	selective	ADJ
ftr-362	365	28	basis	basis	NOUN
ftr-362	365	29	,	,	PUNCT
ftr-362	365	30	that	that	SCONJ
ftr-362	365	31	contributions	contribution	NOUN
ftr-362	365	32	to	to	ADP
ftr-362	365	33	the	the	DET
ftr-362	365	34	plan	plan	NOUN
ftr-362	365	35	are	be	AUX
ftr-362	365	36	not	not	PART
ftr-362	365	37	limited	limit	VERB
ftr-362	365	38	by	by	ADP
ftr-362	365	39	qualified	qualified	ADJ
ftr-362	365	40	plan	plan	NOUN
ftr-362	365	41	rules	rule	NOUN
ftr-362	365	42	and	and	CCONJ
ftr-362	365	43	will	will	AUX
ftr-362	365	44	not	not	PART
ftr-362	365	45	interfere	interfere	VERB
ftr-362	365	46	with	with	ADP
ftr-362	365	47	qualified	qualified	ADJ
ftr-362	365	48	plans	plan	NOUN
ftr-362	365	49	,	,	PUNCT
ftr-362	365	50	funds	fund	NOUN
ftr-362	365	51	inside	inside	ADP
ftr-362	365	52	the	the	DET
ftr-362	365	53	benistar	benistar	NOUN
ftr-362	365	54	trust	trust	NOUN
ftr-362	365	55	accumulate	accumulate	VERB
ftr-362	365	56	tax	tax	NOUN
ftr-362	365	57	free	free	ADJ
ftr-362	365	58	,	,	PUNCT
ftr-362	365	59	death	death	NOUN
ftr-362	365	60	benefits	benefit	NOUN
ftr-362	365	61	are	be	AUX
ftr-362	365	62	income	income	NOUN
ftr-362	365	63	and	and	CCONJ
ftr-362	365	64	estate	estate	NOUN
ftr-362	365	65	tax	tax	NOUN
ftr-362	365	66	free	free	ADJ
ftr-362	365	67	,	,	PUNCT
ftr-362	365	68	arrangements	arrangement	NOUN
ftr-362	365	69	can	can	AUX
ftr-362	365	70	be	be	AUX
ftr-362	365	71	made	make	VERB
ftr-362	365	72	for	for	ADP
ftr-362	365	73	later	later	ADJ
ftr-362	365	74	tax	tax	NOUN
ftr-362	365	75	-	-	PUNCT
ftr-362	365	76	free	free	ADJ
ftr-362	365	77	distributions	distribution	NOUN
ftr-362	365	78	,	,	PUNCT
ftr-362	365	79	and	and	CCONJ
ftr-362	365	80	the	the	DET
ftr-362	365	81	funds	fund	NOUN
ftr-362	365	82	are	be	AUX
ftr-362	365	83	secure	secure	ADJ
ftr-362	365	84	from	from	ADP
ftr-362	365	85	creditors	creditor	NOUN
ftr-362	365	86	.	.	PUNCT
ftr-362	366	1	section	section	PROPN
ftr-362	366	2	419(a	419(a	PROPN
ftr-362	366	3	)	)	PUNCT
ftr-362	366	4	provides	provide	VERB
ftr-362	366	5	that	that	SCONJ
ftr-362	366	6	contributions	contribution	NOUN
ftr-362	366	7	to	to	ADP
ftr-362	366	8	a	a	DET
ftr-362	366	9	welfare	welfare	NOUN
ftr-362	366	10	benefit	benefit	NOUN
ftr-362	366	11	fund	fund	NOUN
ftr-362	366	12	are	be	AUX
ftr-362	366	13	deductible	deductible	ADJ
ftr-362	366	14	,	,	PUNCT
ftr-362	366	15	limited	limit	VERB
ftr-362	366	16	under	under	ADP
ftr-362	366	17	§	§	PROPN
ftr-362	366	18	419(b	419(b	PROPN
ftr-362	366	19	)	)	PUNCT
ftr-362	366	20	to	to	ADP
ftr-362	366	21	the	the	DET
ftr-362	366	22	plan	plan	NOUN
ftr-362	366	23	’s	’s	PART
ftr-362	366	24	qualified	qualified	ADJ
ftr-362	366	25	cost	cost	NOUN
ftr-362	366	26	,	,	PUNCT
ftr-362	366	27	but	but	CCONJ
ftr-362	366	28	only	only	ADV
ftr-362	366	29	if	if	SCONJ
ftr-362	366	30	the	the	DET
ftr-362	366	31	contributions	contribution	NOUN
ftr-362	366	32	are	be	AUX
ftr-362	366	33	otherwise	otherwise	ADV
ftr-362	366	34	deductible	deductible	ADJ
ftr-362	366	35	under	under	ADP
ftr-362	366	36	chapter	chapter	NOUN
ftr-362	366	37	1	1	NUM
ftr-362	366	38	of	of	ADP
ftr-362	366	39	the	the	DET
ftr-362	366	40	code	code	NOUN
ftr-362	366	41	.	.	PUNCT
ftr-362	367	1	section	section	PROPN
ftr-362	367	2	419(f)(6	419(f)(6	PROPN
ftr-362	367	3	)	)	PUNCT
ftr-362	367	4	provides	provide	VERB
ftr-362	367	5	that	that	SCONJ
ftr-362	367	6	contributions	contribution	NOUN
ftr-362	367	7	to	to	ADP
ftr-362	367	8	a	a	DET
ftr-362	367	9	multi	multi	ADJ
ftr-362	367	10	-	-	ADJ
ftr-362	367	11	employer	employer	ADJ
ftr-362	367	12	plan	plan	NOUN
ftr-362	367	13	are	be	AUX
ftr-362	367	14	not	not	PART
ftr-362	367	15	subject	subject	ADJ
ftr-362	367	16	to	to	ADP
ftr-362	367	17	the	the	DET
ftr-362	367	18	limit	limit	NOUN
ftr-362	367	19	of	of	ADP
ftr-362	367	20	§	§	PROPN
ftr-362	367	21	419(b	419(b	PROPN
ftr-362	367	22	)	)	PUNCT
ftr-362	367	23	.	.	PUNCT
ftr-362	368	1	the	the	DET
ftr-362	368	2	court	court	NOUN
ftr-362	368	3	(	(	PUNCT
ftr-362	368	4	judge	judge	PROPN
ftr-362	368	5	cohen	cohen	PROPN
ftr-362	368	6	)	)	PUNCT
ftr-362	368	7	held	hold	VERB
ftr-362	368	8	that	that	SCONJ
ftr-362	368	9	contributions	contribution	NOUN
ftr-362	368	10	to	to	ADP
ftr-362	368	11	the	the	DET
ftr-362	368	12	plans	plan	NOUN
ftr-362	368	13	were	be	AUX
ftr-362	368	14	not	not	PART
ftr-362	368	15	deductible	deductible	ADJ
ftr-362	368	16	under	under	ADP
ftr-362	368	17	§	§	PROPN
ftr-362	368	18	162	162	NUM
ftr-362	368	19	because	because	SCONJ
ftr-362	368	20	the	the	DET
ftr-362	368	21	taxpayers	taxpayer	NOUN
ftr-362	368	22	had	have	VERB
ftr-362	368	23	the	the	DET
ftr-362	368	24	right	right	NOUN
ftr-362	368	25	to	to	PART
ftr-362	368	26	receive	receive	VERB
ftr-362	368	27	the	the	DET
ftr-362	368	28	value	value	NOUN
ftr-362	368	29	reflected	reflect	VERB
ftr-362	368	30	in	in	ADP
ftr-362	368	31	the	the	DET
ftr-362	368	32	underlying	underlie	VERB
ftr-362	368	33	insurance	insurance	NOUN
ftr-362	368	34	policies	policy	NOUN
ftr-362	368	35	in	in	ADP
ftr-362	368	36	the	the	DET
ftr-362	368	37	benistar	benistar	NOUN
ftr-362	368	38	plan	plan	NOUN
ftr-362	368	39	,	,	PUNCT
ftr-362	368	40	and	and	CCONJ
ftr-362	368	41	that	that	SCONJ
ftr-362	368	42	the	the	DET
ftr-362	368	43	taxpayers	taxpayer	NOUN
ftr-362	368	44	used	use	VERB
ftr-362	368	45	the	the	DET
ftr-362	368	46	plan	plan	NOUN
ftr-362	368	47	to	to	PART
ftr-362	368	48	funnel	funnel	VERB
ftr-362	368	49	pretax	pretax	ADJ
ftr-362	368	50	business	business	NOUN
ftr-362	368	51	profits	profit	NOUN
ftr-362	368	52	into	into	ADP
ftr-362	368	53	cashladen	cashladen	ADJ
ftr-362	368	54	life	life	NOUN
ftr-362	368	55	insurance	insurance	NOUN
ftr-362	368	56	policies	policy	NOUN
ftr-362	368	57	over	over	ADP
ftr-362	368	58	which	which	PRON
ftr-362	368	59	they	they	PRON
ftr-362	368	60	retained	retain	VERB
ftr-362	368	61	control	control	NOUN
ftr-362	368	62	.	.	PUNCT
ftr-362	369	1	the	the	DET
ftr-362	369	2	court	court	NOUN
ftr-362	369	3	also	also	ADV
ftr-362	369	4	held	hold	VERB
ftr-362	369	5	that	that	SCONJ
ftr-362	369	6	contributions	contribution	NOUN
ftr-362	369	7	to	to	ADP
ftr-362	369	8	the	the	DET
ftr-362	369	9	plan	plan	NOUN
ftr-362	369	10	were	be	AUX
ftr-362	369	11	constructive	constructive	ADJ
ftr-362	369	12	dividends	dividend	NOUN
ftr-362	369	13	rather	rather	ADV
ftr-362	369	14	than	than	ADP
ftr-362	369	15	deductible	deductible	ADJ
ftr-362	369	16	expenses	expense	NOUN
ftr-362	369	17	.	.	PUNCT
ftr-362	370	1	the	the	DET
ftr-362	370	2	court	court	NOUN
ftr-362	370	3	found	find	VERB
ftr-362	370	4	that	that	SCONJ
ftr-362	370	5	the	the	DET
ftr-362	370	6	costs	cost	NOUN
ftr-362	370	7	of	of	ADP
ftr-362	370	8	insurance	insurance	NOUN
ftr-362	370	9	policies	policy	NOUN
ftr-362	370	10	under	under	ADP
ftr-362	370	11	the	the	DET
ftr-362	370	12	plans	plan	NOUN
ftr-362	370	13	claimed	claim	VERB
ftr-362	370	14	as	as	SCONJ
ftr-362	370	15	deductions	deduction	NOUN
ftr-362	370	16	far	far	ADV
ftr-362	370	17	exceeded	exceed	VERB
ftr-362	370	18	the	the	DET
ftr-362	370	19	costs	cost	NOUN
ftr-362	370	20	of	of	ADP
ftr-362	370	21	providing	provide	VERB
ftr-362	370	22	term	term	NOUN
ftr-362	370	23	life	life	NOUN
ftr-362	370	24	insurance	insurance	NOUN
ftr-362	370	25	to	to	ADP
ftr-362	370	26	the	the	DET
ftr-362	370	27	covered	covered	ADJ
ftr-362	370	28	employees	employee	NOUN
ftr-362	370	29	,	,	PUNCT
ftr-362	370	30	that	that	SCONJ
ftr-362	370	31	the	the	DET
ftr-362	370	32	taxpayers	taxpayer	NOUN
ftr-362	370	33	treated	treat	VERB
ftr-362	370	34	the	the	DET
ftr-362	370	35	underlying	underlying	ADJ
ftr-362	370	36	policies	policy	NOUN
ftr-362	370	37	as	as	ADP
ftr-362	370	38	their	their	PRON
ftr-362	370	39	own	own	ADJ
ftr-362	370	40	,	,	PUNCT
ftr-362	370	41	and	and	CCONJ
ftr-362	370	42	that	that	SCONJ
ftr-362	370	43	the	the	DET
ftr-362	370	44	policies	policy	NOUN
ftr-362	370	45	could	could	AUX
ftr-362	370	46	be	be	AUX
ftr-362	370	47	withdrawn	withdraw	VERB
ftr-362	370	48	from	from	ADP
ftr-362	370	49	the	the	DET
ftr-362	370	50	plan	plan	NOUN
ftr-362	370	51	without	without	ADP
ftr-362	370	52	cost	cost	NOUN
ftr-362	370	53	.	.	PUNCT
ftr-362	371	1	•	•	NOUN
ftr-362	371	2	with	with	ADP
ftr-362	371	3	respect	respect	NOUN
ftr-362	371	4	to	to	ADP
ftr-362	371	5	s	s	PROPN
ftr-362	371	6	corporation	corporation	NOUN
ftr-362	371	7	employee	employee	NOUN
ftr-362	371	8	shareholders	shareholder	NOUN
ftr-362	371	9	in	in	ADP
ftr-362	371	10	one	one	NUM
ftr-362	371	11	of	of	ADP
ftr-362	371	12	the	the	DET
ftr-362	371	13	cases	case	NOUN
ftr-362	371	14	,	,	PUNCT
ftr-362	371	15	the	the	DET
ftr-362	371	16	court	court	NOUN
ftr-362	371	17	pointed	point	VERB
ftr-362	371	18	out	out	ADP
ftr-362	371	19	that	that	SCONJ
ftr-362	371	20	deductions	deduction	NOUN
ftr-362	371	21	claimed	claim	VERB
ftr-362	371	22	and	and	CCONJ
ftr-362	371	23	denied	deny	VERB
ftr-362	371	24	for	for	ADP
ftr-362	371	25	2002	2002	NUM
ftr-362	371	26	would	would	AUX
ftr-362	371	27	properly	properly	ADV
ftr-362	371	28	increase	increase	VERB
ftr-362	371	29	income	income	NOUN
ftr-362	371	30	under	under	ADP
ftr-362	371	31	§	§	PROPN
ftr-362	371	32	1366	1366	NUM
ftr-362	371	33	and	and	CCONJ
ftr-362	371	34	basis	basis	NOUN
ftr-362	371	35	under	under	ADP
ftr-362	371	36	§	§	PROPN
ftr-362	371	37	1367	1367	NUM
ftr-362	371	38	which	which	PRON
ftr-362	371	39	would	would	AUX
ftr-362	371	40	offset	offset	VERB
ftr-362	371	41	subsequent	subsequent	ADJ
ftr-362	371	42	distributions	distribution	NOUN
ftr-362	371	43	.	.	PUNCT
ftr-362	372	1	with	with	ADP
ftr-362	372	2	respect	respect	NOUN
ftr-362	372	3	to	to	ADP
ftr-362	372	4	the	the	DET
ftr-362	372	5	s	s	PART
ftr-362	372	6	corporation	corporation	NOUN
ftr-362	372	7	shareholder	shareholder	NOUN
ftr-362	372	8	involved	involve	VERB
ftr-362	372	9	,	,	PUNCT
ftr-362	372	10	since	since	SCONJ
ftr-362	372	11	the	the	DET
ftr-362	372	12	corporation	corporation	NOUN
ftr-362	372	13	claimed	claim	VERB
ftr-362	372	14	a	a	DET
ftr-362	372	15	deduction	deduction	NOUN
ftr-362	372	16	in	in	ADP
ftr-362	372	17	2002	2002	NUM
ftr-362	372	18	,	,	PUNCT
ftr-362	372	19	a	a	DET
ftr-362	372	20	year	year	NOUN
ftr-362	372	21	not	not	PART
ftr-362	372	22	before	before	ADP
ftr-362	372	23	the	the	DET
ftr-362	372	24	court	court	NOUN
ftr-362	372	25	,	,	PUNCT
ftr-362	372	26	and	and	CCONJ
ftr-362	372	27	the	the	DET
ftr-362	372	28	actual	actual	ADJ
ftr-362	372	29	contribution	contribution	NOUN
ftr-362	372	30	was	be	AUX
ftr-362	372	31	paid	pay	VERB
ftr-362	372	32	in	in	ADP
ftr-362	372	33	2003	2003	NUM
ftr-362	372	34	,	,	PUNCT
ftr-362	372	35	there	there	PRON
ftr-362	372	36	was	be	VERB
ftr-362	372	37	no	no	DET
ftr-362	372	38	increase	increase	NOUN
ftr-362	372	39	in	in	ADP
ftr-362	372	40	income	income	NOUN
ftr-362	372	41	in	in	ADP
ftr-362	372	42	2003	2003	NUM
ftr-362	372	43	to	to	PART
ftr-362	372	44	create	create	VERB
ftr-362	372	45	basis	basis	NOUN
ftr-362	372	46	.	.	PUNCT
ftr-362	373	1	absent	absent	ADJ
ftr-362	373	2	2011	2011	NUM
ftr-362	373	3	]	]	PUNCT
ftr-362	373	4	recent	recent	ADJ
ftr-362	373	5	developments	development	NOUN
ftr-362	373	6	in	in	ADP
ftr-362	373	7	federal	federal	ADJ
ftr-362	373	8	income	income	NOUN
ftr-362	373	9	taxation	taxation	NOUN
ftr-362	373	10	585	585	NUM
ftr-362	373	11	evidence	evidence	NOUN
ftr-362	373	12	regarding	regard	VERB
ftr-362	373	13	basis	basis	NOUN
ftr-362	373	14	at	at	ADP
ftr-362	373	15	the	the	DET
ftr-362	373	16	end	end	NOUN
ftr-362	373	17	of	of	ADP
ftr-362	373	18	2002	2002	NUM
ftr-362	373	19	,	,	PUNCT
ftr-362	373	20	the	the	DET
ftr-362	373	21	court	court	NOUN
ftr-362	373	22	presumed	presume	VERB
ftr-362	373	23	that	that	SCONJ
ftr-362	373	24	the	the	DET
ftr-362	373	25	basis	basis	NOUN
ftr-362	373	26	was	be	AUX
ftr-362	373	27	zero	zero	NUM
ftr-362	373	28	.	.	PUNCT
ftr-362	374	1	•	•	NOUN
ftr-362	374	2	the	the	DET
ftr-362	374	3	court	court	NOUN
ftr-362	374	4	also	also	ADV
ftr-362	374	5	affirmed	affirm	VERB
ftr-362	374	6	accuracy	accuracy	NOUN
ftr-362	374	7	related	relate	VERB
ftr-362	374	8	penalties	penalty	NOUN
ftr-362	374	9	assessed	assess	VERB
ftr-362	374	10	under	under	ADP
ftr-362	374	11	§	§	PROPN
ftr-362	374	12	6662(a	6662(a	NOUN
ftr-362	374	13	)	)	PUNCT
ftr-362	374	14	,	,	PUNCT
ftr-362	374	15	rejecting	reject	VERB
ftr-362	374	16	both	both	CCONJ
ftr-362	374	17	the	the	DET
ftr-362	374	18	taxpayers	taxpayer	NOUN
ftr-362	374	19	’	’	PART
ftr-362	374	20	arguments	argument	NOUN
ftr-362	374	21	that	that	SCONJ
ftr-362	374	22	their	their	PRON
ftr-362	374	23	positions	position	NOUN
ftr-362	374	24	were	be	AUX
ftr-362	374	25	supported	support	VERB
ftr-362	374	26	by	by	ADP
ftr-362	374	27	substantial	substantial	ADJ
ftr-362	374	28	authority	authority	NOUN
ftr-362	374	29	and	and	CCONJ
ftr-362	374	30	that	that	SCONJ
ftr-362	374	31	they	they	PRON
ftr-362	374	32	reasonably	reasonably	ADV
ftr-362	374	33	relied	rely	VERB
ftr-362	374	34	on	on	ADP
ftr-362	374	35	professionals	professional	NOUN
ftr-362	374	36	.	.	PUNCT
ftr-362	375	1	on	on	ADP
ftr-362	375	2	the	the	DET
ftr-362	375	3	latter	latter	ADJ
ftr-362	375	4	point	point	NOUN
ftr-362	375	5	the	the	DET
ftr-362	375	6	court	court	NOUN
ftr-362	375	7	found	find	VERB
ftr-362	375	8	that	that	SCONJ
ftr-362	375	9	the	the	DET
ftr-362	375	10	accountants	accountant	NOUN
ftr-362	375	11	on	on	ADP
ftr-362	375	12	whom	whom	PRON
ftr-362	375	13	the	the	DET
ftr-362	375	14	taxpayers	taxpayer	NOUN
ftr-362	375	15	asserted	assert	VERB
ftr-362	375	16	reliance	reliance	NOUN
ftr-362	375	17	had	have	VERB
ftr-362	375	18	no	no	DET
ftr-362	375	19	expertise	expertise	NOUN
ftr-362	375	20	in	in	ADP
ftr-362	375	21	employee	employee	NOUN
ftr-362	375	22	benefit	benefit	NOUN
ftr-362	375	23	rules	rule	NOUN
ftr-362	375	24	and	and	CCONJ
ftr-362	375	25	the	the	DET
ftr-362	375	26	insurance	insurance	NOUN
ftr-362	375	27	agents	agent	NOUN
ftr-362	375	28	had	have	VERB
ftr-362	375	29	no	no	DET
ftr-362	375	30	tax	tax	NOUN
ftr-362	375	31	expertise	expertise	NOUN
ftr-362	375	32	on	on	ADP
ftr-362	375	33	which	which	PRON
ftr-362	375	34	reliance	reliance	NOUN
ftr-362	375	35	was	be	AUX
ftr-362	375	36	reasonably	reasonably	ADV
ftr-362	375	37	warranted	warrant	VERB
ftr-362	375	38	.	.	PUNCT
ftr-362	376	1	a.	a.	NOUN
ftr-362	376	2	and	and	CCONJ
ftr-362	376	3	another	another	DET
ftr-362	376	4	one	one	NOUN
ftr-362	376	5	goes	go	VERB
ftr-362	376	6	down	down	ADV
ftr-362	376	7	.	.	PUNCT
ftr-362	377	1	mcgehee	mcgehee	PROPN
ftr-362	377	2	family	family	PROPN
ftr-362	377	3	clinic	clinic	PROPN
ftr-362	377	4	,	,	PUNCT
ftr-362	377	5	p.a	p.a	PROPN
ftr-362	377	6	.	.	PROPN
ftr-362	378	1	v.	v.	PROPN
ftr-362	378	2	commissioner	commissioner	PROPN
ftr-362	378	3	,	,	PUNCT
ftr-362	378	4	t.c	t.c	PROPN
ftr-362	378	5	.	.	PROPN
ftr-362	378	6	memo	memo	NOUN
ftr-362	378	7	.	.	PUNCT
ftr-362	379	1	2010	2010	NUM
ftr-362	379	2	-	-	SYM
ftr-362	379	3	202	202	NUM
ftr-362	379	4	(	(	PUNCT
ftr-362	379	5	9/15/10	9/15/10	NUM
ftr-362	379	6	)	)	PUNCT
ftr-362	379	7	.	.	PUNCT
ftr-362	380	1	same	same	ADJ
ftr-362	380	2	book	book	NOUN
ftr-362	380	3	,	,	PUNCT
ftr-362	380	4	same	same	ADJ
ftr-362	380	5	plan	plan	NOUN
ftr-362	380	6	,	,	PUNCT
ftr-362	380	7	same	same	ADJ
ftr-362	380	8	judge	judge	NOUN
ftr-362	380	9	(	(	PUNCT
ftr-362	380	10	cohen	cohen	PROPN
ftr-362	380	11	,	,	PUNCT
ftr-362	380	12	j.	j.	PROPN
ftr-362	380	13	)	)	PUNCT
ftr-362	380	14	,	,	PUNCT
ftr-362	380	15	different	different	ADJ
ftr-362	380	16	taxpayer	taxpayer	NOUN
ftr-362	380	17	,	,	PUNCT
ftr-362	380	18	same	same	ADJ
ftr-362	380	19	result	result	NOUN
ftr-362	380	20	with	with	ADP
ftr-362	380	21	penalties	penalty	NOUN
ftr-362	380	22	.	.	PUNCT
ftr-362	381	1	5	5	X
ftr-362	381	2	.	.	X
ftr-362	381	3	this	this	DET
ftr-362	381	4	mountain	mountain	NOUN
ftr-362	381	5	does	do	AUX
ftr-362	381	6	not	not	PART
ftr-362	381	7	blossom	blossom	VERB
ftr-362	381	8	into	into	ADP
ftr-362	381	9	cost	cost	NOUN
ftr-362	381	10	of	of	ADP
ftr-362	381	11	goods	good	NOUN
ftr-362	381	12	.	.	PUNCT
ftr-362	382	1	d.l	d.l	PROPN
ftr-362	382	2	.	.	PROPN
ftr-362	382	3	white	white	PROPN
ftr-362	382	4	construction	construction	PROPN
ftr-362	382	5	,	,	PUNCT
ftr-362	382	6	inc	inc	PROPN
ftr-362	382	7	.	.	PROPN
ftr-362	383	1	v.	v.	PROPN
ftr-362	383	2	commissioner	commissioner	PROPN
ftr-362	383	3	,	,	PUNCT
ftr-362	383	4	t.c	t.c	PROPN
ftr-362	383	5	memo	memo	NOUN
ftr-362	383	6	.	.	PUNCT
ftr-362	384	1	2010141	2010141	NUM
ftr-362	384	2	(	(	PUNCT
ftr-362	384	3	6/28/10	6/28/10	NUM
ftr-362	384	4	)	)	PUNCT
ftr-362	384	5	.	.	PUNCT
ftr-362	385	1	the	the	DET
ftr-362	385	2	taxpayer	taxpayer	NOUN
ftr-362	385	3	,	,	PUNCT
ftr-362	385	4	a	a	DET
ftr-362	385	5	c	c	NOUN
ftr-362	385	6	corporation	corporation	NOUN
ftr-362	385	7	,	,	PUNCT
ftr-362	385	8	purchased	purchase	VERB
ftr-362	385	9	80	80	NUM
ftr-362	385	10	acres	acre	NOUN
ftr-362	385	11	in	in	ADP
ftr-362	385	12	idaho	idaho	NOUN
ftr-362	385	13	with	with	ADP
ftr-362	385	14	plans	plan	NOUN
ftr-362	385	15	to	to	PART
ftr-362	385	16	construct	construct	VERB
ftr-362	385	17	four	four	NUM
ftr-362	385	18	houses	house	NOUN
ftr-362	385	19	for	for	ADP
ftr-362	385	20	sale	sale	NOUN
ftr-362	385	21	to	to	ADP
ftr-362	385	22	customers	customer	NOUN
ftr-362	385	23	.	.	PUNCT
ftr-362	386	1	unfortunately	unfortunately	ADV
ftr-362	386	2	the	the	DET
ftr-362	386	3	access	access	NOUN
ftr-362	386	4	road	road	NOUN
ftr-362	386	5	to	to	ADP
ftr-362	386	6	the	the	DET
ftr-362	386	7	property	property	NOUN
ftr-362	386	8	was	be	AUX
ftr-362	386	9	owned	own	VERB
ftr-362	386	10	by	by	ADP
ftr-362	386	11	another	another	PRON
ftr-362	386	12	who	who	PRON
ftr-362	386	13	disputed	dispute	VERB
ftr-362	386	14	in	in	ADP
ftr-362	386	15	the	the	DET
ftr-362	386	16	idaho	idaho	NOUN
ftr-362	386	17	courts	court	NOUN
ftr-362	386	18	the	the	DET
ftr-362	386	19	taxpayer	taxpayer	NOUN
ftr-362	386	20	’s	’	VERB
ftr-362	386	21	right	right	NOUN
ftr-362	386	22	to	to	ADP
ftr-362	386	23	an	an	DET
ftr-362	386	24	easement	easement	NOUN
ftr-362	386	25	.	.	PUNCT
ftr-362	387	1	as	as	ADP
ftr-362	387	2	a	a	DET
ftr-362	387	3	consequence	consequence	NOUN
ftr-362	387	4	the	the	DET
ftr-362	387	5	taxpayer	taxpayer	NOUN
ftr-362	387	6	claimed	claim	VERB
ftr-362	387	7	the	the	DET
ftr-362	387	8	purchased	purchase	VERB
ftr-362	387	9	land	land	NOUN
ftr-362	387	10	was	be	AUX
ftr-362	387	11	worthless	worthless	ADJ
ftr-362	387	12	and	and	CCONJ
ftr-362	387	13	claimed	claim	VERB
ftr-362	387	14	the	the	DET
ftr-362	387	15	loss	loss	NOUN
ftr-362	387	16	as	as	ADP
ftr-362	387	17	a	a	DET
ftr-362	387	18	cost	cost	NOUN
ftr-362	387	19	of	of	ADP
ftr-362	387	20	goods	good	NOUN
ftr-362	387	21	sold	sell	VERB
ftr-362	387	22	.	.	PUNCT
ftr-362	388	1	the	the	DET
ftr-362	388	2	tax	tax	NOUN
ftr-362	388	3	court	court	NOUN
ftr-362	388	4	(	(	PUNCT
ftr-362	388	5	judge	judge	NOUN
ftr-362	388	6	marvel	marvel	PROPN
ftr-362	388	7	)	)	PUNCT
ftr-362	388	8	rejected	reject	VERB
ftr-362	388	9	the	the	DET
ftr-362	388	10	taxpayer	taxpayer	NOUN
ftr-362	388	11	’s	’s	PART
ftr-362	388	12	argument	argument	NOUN
ftr-362	388	13	that	that	SCONJ
ftr-362	388	14	the	the	DET
ftr-362	388	15	purchased	purchase	VERB
ftr-362	388	16	land	land	NOUN
ftr-362	388	17	represented	represent	VERB
ftr-362	388	18	a	a	DET
ftr-362	388	19	cost	cost	NOUN
ftr-362	388	20	of	of	ADP
ftr-362	388	21	goods	good	NOUN
ftr-362	388	22	sold	sell	VERB
ftr-362	388	23	.	.	PUNCT
ftr-362	389	1	the	the	DET
ftr-362	389	2	court	court	NOUN
ftr-362	389	3	noted	note	VERB
ftr-362	389	4	that	that	SCONJ
ftr-362	389	5	§	§	PROPN
ftr-362	389	6	471	471	NUM
ftr-362	389	7	generally	generally	ADV
ftr-362	389	8	prohibits	prohibit	VERB
ftr-362	389	9	inventory	inventory	NOUN
ftr-362	389	10	accounting	accounting	NOUN
ftr-362	389	11	for	for	ADP
ftr-362	389	12	property	property	NOUN
ftr-362	389	13	that	that	PRON
ftr-362	389	14	is	be	AUX
ftr-362	389	15	not	not	PART
ftr-362	389	16	merchandise	merchandise	NOUN
ftr-362	389	17	and	and	CCONJ
ftr-362	389	18	added	add	VERB
ftr-362	389	19	that	that	SCONJ
ftr-362	389	20	land	land	NOUN
ftr-362	389	21	is	be	AUX
ftr-362	389	22	not	not	PART
ftr-362	389	23	merchandise	merchandise	NOUN
ftr-362	389	24	.	.	PUNCT
ftr-362	390	1	the	the	DET
ftr-362	390	2	court	court	NOUN
ftr-362	390	3	also	also	ADV
ftr-362	390	4	rejected	reject	VERB
ftr-362	390	5	the	the	DET
ftr-362	390	6	taxpayer	taxpayer	NOUN
ftr-362	390	7	’s	’s	PART
ftr-362	390	8	claim	claim	NOUN
ftr-362	390	9	that	that	SCONJ
ftr-362	390	10	it	it	PRON
ftr-362	390	11	was	be	AUX
ftr-362	390	12	entitled	entitle	VERB
ftr-362	390	13	to	to	ADP
ftr-362	390	14	a	a	DET
ftr-362	390	15	business	business	NOUN
ftr-362	390	16	loss	loss	NOUN
ftr-362	390	17	under	under	ADP
ftr-362	390	18	§	§	NOUN
ftr-362	390	19	165(a	165(a	NOUN
ftr-362	390	20	)	)	PUNCT
ftr-362	390	21	,	,	PUNCT
ftr-362	390	22	holding	hold	VERB
ftr-362	390	23	that	that	SCONJ
ftr-362	390	24	the	the	DET
ftr-362	390	25	taxpayer	taxpayer	NOUN
ftr-362	390	26	’s	’s	PART
ftr-362	390	27	claimed	claim	VERB
ftr-362	390	28	loss	loss	NOUN
ftr-362	390	29	was	be	AUX
ftr-362	390	30	not	not	PART
ftr-362	390	31	evidenced	evidence	VERB
ftr-362	390	32	by	by	ADP
ftr-362	390	33	a	a	DET
ftr-362	390	34	closed	closed	ADJ
ftr-362	390	35	and	and	CCONJ
ftr-362	390	36	completed	complete	VERB
ftr-362	390	37	transaction	transaction	NOUN
ftr-362	390	38	because	because	SCONJ
ftr-362	390	39	the	the	DET
ftr-362	390	40	adjacent	adjacent	ADJ
ftr-362	390	41	land	land	NOUN
ftr-362	390	42	owner	owner	NOUN
ftr-362	390	43	’s	’s	PART
ftr-362	390	44	lawsuit	lawsuit	NOUN
ftr-362	390	45	was	be	AUX
ftr-362	390	46	not	not	PART
ftr-362	390	47	finally	finally	ADV
ftr-362	390	48	resolved	resolve	VERB
ftr-362	390	49	.	.	PUNCT
ftr-362	391	1	6	6	X
ftr-362	391	2	.	.	X
ftr-362	391	3	have	have	AUX
ftr-362	391	4	you	you	PRON
ftr-362	391	5	documented	document	VERB
ftr-362	391	6	that	that	SCONJ
ftr-362	391	7	your	your	PRON
ftr-362	391	8	own	own	ADJ
ftr-362	391	9	cell	cell	NOUN
ftr-362	391	10	phone	phone	NOUN
ftr-362	391	11	is	be	AUX
ftr-362	391	12	used	use	VERB
ftr-362	391	13	for	for	ADP
ftr-362	391	14	business	business	NOUN
ftr-362	391	15	rather	rather	ADV
ftr-362	391	16	than	than	ADP
ftr-362	391	17	personal	personal	ADJ
ftr-362	391	18	purposes	purpose	NOUN
ftr-362	391	19	?	?	PUNCT
ftr-362	392	1	tash	tash	PROPN
ftr-362	392	2	v.	v.	PROPN
ftr-362	392	3	commissioner	commissioner	PROPN
ftr-362	392	4	,	,	PUNCT
ftr-362	392	5	t.c	t.c	PROPN
ftr-362	392	6	.	.	PROPN
ftr-362	392	7	memo	memo	NOUN
ftr-362	392	8	.	.	PUNCT
ftr-362	393	1	2008	2008	NUM
ftr-362	393	2	-	-	SYM
ftr-362	393	3	120	120	NUM
ftr-362	393	4	(	(	PUNCT
ftr-362	393	5	4/29/08	4/29/08	NUM
ftr-362	393	6	)	)	PUNCT
ftr-362	393	7	.	.	PUNCT
ftr-362	394	1	among	among	ADP
ftr-362	394	2	the	the	DET
ftr-362	394	3	many	many	ADJ
ftr-362	394	4	deductions	deduction	NOUN
ftr-362	394	5	claimed	claim	VERB
ftr-362	394	6	by	by	ADP
ftr-362	394	7	a	a	DET
ftr-362	394	8	lawyer	lawyer	NOUN
ftr-362	394	9	that	that	PRON
ftr-362	394	10	judge	judge	NOUN
ftr-362	394	11	haines	haine	NOUN
ftr-362	394	12	disallowed	disallow	VERB
ftr-362	394	13	was	be	AUX
ftr-362	394	14	the	the	DET
ftr-362	394	15	deduction	deduction	NOUN
ftr-362	394	16	claimed	claim	VERB
ftr-362	394	17	for	for	ADP
ftr-362	394	18	his	his	PRON
ftr-362	394	19	cellular	cellular	ADJ
ftr-362	394	20	telephone	telephone	NOUN
ftr-362	394	21	,	,	PUNCT
ftr-362	394	22	because	because	SCONJ
ftr-362	394	23	“	"	PUNCT
ftr-362	394	24	[	[	X
ftr-362	394	25	t]he	t]he	ADV
ftr-362	394	26	record	record	NOUN
ftr-362	394	27	did	do	AUX
ftr-362	394	28	not	not	PART
ftr-362	394	29	indicate	indicate	VERB
ftr-362	394	30	whether	whether	SCONJ
ftr-362	394	31	petitioner	petitioner	NOUN
ftr-362	394	32	used	use	VERB
ftr-362	394	33	his	his	PRON
ftr-362	394	34	cellular	cellular	ADJ
ftr-362	394	35	telephone	telephone	NOUN
ftr-362	394	36	for	for	ADP
ftr-362	394	37	business	business	NOUN
ftr-362	394	38	and/or	and/or	CCONJ
ftr-362	394	39	personal	personal	ADJ
ftr-362	394	40	calls	call	NOUN
ftr-362	394	41	.	.	PUNCT
ftr-362	394	42	”	"	PUNCT
ftr-362	395	1	inasmuch	inasmuch	ADJ
ftr-362	395	2	as	as	SCONJ
ftr-362	395	3	cell	cell	NOUN
ftr-362	395	4	phones	phone	NOUN
ftr-362	395	5	are	be	AUX
ftr-362	395	6	listed	list	VERB
ftr-362	395	7	property	property	NOUN
ftr-362	395	8	,	,	PUNCT
ftr-362	395	9	reg	reg	NOUN
ftr-362	395	10	.	.	PUNCT
ftr-362	396	1	§	§	PROPN
ftr-362	396	2	1.2745(c	1.2745(c	NUM
ftr-362	396	3	)	)	PUNCT
ftr-362	396	4	and	and	CCONJ
ftr-362	396	5	(	(	PUNCT
ftr-362	396	6	f	f	X
ftr-362	396	7	)	)	PUNCT
ftr-362	396	8	require	require	VERB
ftr-362	396	9	substantiation	substantiation	NOUN
ftr-362	396	10	for	for	ADP
ftr-362	396	11	the	the	DET
ftr-362	396	12	deduction	deduction	NOUN
ftr-362	396	13	.	.	PUNCT
ftr-362	397	1	a.	a.	NOUN
ftr-362	398	1	how	how	SCONJ
ftr-362	398	2	do	do	AUX
ftr-362	398	3	you	you	PRON
ftr-362	398	4	steer	steer	VERB
ftr-362	398	5	the	the	DET
ftr-362	398	6	car	car	NOUN
ftr-362	398	7	?	?	PUNCT
ftr-362	399	1	it	it	PRON
ftr-362	399	2	might	might	AUX
ftr-362	399	3	or	or	CCONJ
ftr-362	399	4	might	might	AUX
ftr-362	399	5	not	not	PART
ftr-362	399	6	be	be	AUX
ftr-362	399	7	ok	ok	ADJ
ftr-362	399	8	to	to	PART
ftr-362	399	9	drive	drive	VERB
ftr-362	399	10	while	while	SCONJ
ftr-362	399	11	talking	talk	VERB
ftr-362	399	12	on	on	ADP
ftr-362	399	13	your	your	PRON
ftr-362	399	14	cell	cell	NOUN
ftr-362	399	15	phone	phone	NOUN
ftr-362	399	16	,	,	PUNCT
ftr-362	399	17	but	but	CCONJ
ftr-362	399	18	it	it	PRON
ftr-362	399	19	is	be	AUX
ftr-362	399	20	imperative	imperative	ADJ
ftr-362	399	21	to	to	PART
ftr-362	399	22	take	take	VERB
ftr-362	399	23	notes	note	NOUN
ftr-362	399	24	in	in	ADP
ftr-362	399	25	your	your	PRON
ftr-362	399	26	log	log	NOUN
ftr-362	399	27	book	book	NOUN
ftr-362	399	28	while	while	SCONJ
ftr-362	399	29	chatting	chat	VERB
ftr-362	399	30	on	on	ADP
ftr-362	399	31	the	the	DET
ftr-362	399	32	phone	phone	NOUN
ftr-362	399	33	.	.	PUNCT
ftr-362	400	1	alami	alami	PROPN
ftr-362	400	2	v.	v.	PROPN
ftr-362	400	3	commissioner	commissioner	PROPN
ftr-362	400	4	,	,	PUNCT
ftr-362	400	5	t.c	t.c	PROPN
ftr-362	400	6	.	.	PROPN
ftr-362	400	7	memo	memo	NOUN
ftr-362	400	8	.	.	PUNCT
ftr-362	401	1	2009	2009	NUM
ftr-362	401	2	-	-	SYM
ftr-362	401	3	42	42	NUM
ftr-362	401	4	(	(	PUNCT
ftr-362	401	5	2/23/09	2/23/09	NUM
ftr-362	401	6	)	)	PUNCT
ftr-362	401	7	.	.	PUNCT
ftr-362	402	1	judge	judge	PROPN
ftr-362	402	2	vasquez	vasquez	PROPN
ftr-362	402	3	586	586	NUM
ftr-362	402	4	florida	florida	PROPN
ftr-362	402	5	tax	tax	NOUN
ftr-362	402	6	review	review	NOUN
ftr-362	403	1	[	[	X
ftr-362	403	2	vol	vol	NOUN
ftr-362	403	3	.	.	PUNCT
ftr-362	403	4	10:9	10:9	NUM
ftr-362	403	5	denied	deny	VERB
ftr-362	403	6	the	the	DET
ftr-362	403	7	taxpayer	taxpayer	NOUN
ftr-362	403	8	’s	’s	PART
ftr-362	403	9	claimed	claim	VERB
ftr-362	403	10	business	business	NOUN
ftr-362	403	11	deductions	deduction	NOUN
ftr-362	403	12	for	for	ADP
ftr-362	403	13	cellular	cellular	ADJ
ftr-362	403	14	telephone	telephone	NOUN
ftr-362	403	15	service	service	NOUN
ftr-362	403	16	because	because	SCONJ
ftr-362	403	17	the	the	DET
ftr-362	403	18	taxpayer	taxpayer	NOUN
ftr-362	403	19	failed	fail	VERB
ftr-362	403	20	to	to	PART
ftr-362	403	21	establish	establish	VERB
ftr-362	403	22	the	the	DET
ftr-362	403	23	amount	amount	NOUN
ftr-362	403	24	of	of	ADP
ftr-362	403	25	time	time	NOUN
ftr-362	403	26	he	he	PRON
ftr-362	403	27	used	use	VERB
ftr-362	403	28	his	his	PRON
ftr-362	403	29	cell	cell	NOUN
ftr-362	403	30	phone	phone	NOUN
ftr-362	403	31	for	for	ADP
ftr-362	403	32	business	business	NOUN
ftr-362	403	33	and	and	CCONJ
ftr-362	403	34	personal	personal	ADJ
ftr-362	403	35	purposes	purpose	NOUN
ftr-362	403	36	.	.	PUNCT
ftr-362	404	1	a	a	DET
ftr-362	404	2	cellular	cellular	ADJ
ftr-362	404	3	phone	phone	NOUN
ftr-362	404	4	is	be	AUX
ftr-362	404	5	“	"	PUNCT
ftr-362	404	6	listed	list	VERB
ftr-362	404	7	property	property	NOUN
ftr-362	404	8	”	"	PUNCT
ftr-362	404	9	that	that	PRON
ftr-362	404	10	is	be	AUX
ftr-362	404	11	subject	subject	ADJ
ftr-362	404	12	to	to	ADP
ftr-362	404	13	the	the	DET
ftr-362	404	14	strict	strict	ADJ
ftr-362	404	15	substantiation	substantiation	NOUN
ftr-362	404	16	requirements	requirement	NOUN
ftr-362	404	17	of	of	ADP
ftr-362	404	18	§	§	PROPN
ftr-362	404	19	274(d	274(d	PROPN
ftr-362	404	20	)	)	PUNCT
ftr-362	404	21	pursuant	pursuant	NOUN
ftr-362	404	22	to	to	ADP
ftr-362	404	23	§	§	PROPN
ftr-362	404	24	280f(d)(4)(a)(v	280f(d)(4)(a)(v	NUM
ftr-362	404	25	)	)	PUNCT
ftr-362	404	26	,	,	PUNCT
ftr-362	404	27	and	and	CCONJ
ftr-362	404	28	a	a	DET
ftr-362	404	29	taxpayer	taxpayer	NOUN
ftr-362	404	30	must	must	AUX
ftr-362	404	31	establish	establish	VERB
ftr-362	404	32	the	the	DET
ftr-362	404	33	amount	amount	NOUN
ftr-362	404	34	of	of	ADP
ftr-362	404	35	business	business	NOUN
ftr-362	404	36	use	use	NOUN
ftr-362	404	37	and	and	CCONJ
ftr-362	404	38	the	the	DET
ftr-362	404	39	amount	amount	NOUN
ftr-362	404	40	of	of	ADP
ftr-362	404	41	total	total	ADJ
ftr-362	404	42	use	use	NOUN
ftr-362	404	43	for	for	ADP
ftr-362	404	44	the	the	DET
ftr-362	404	45	property	property	NOUN
ftr-362	404	46	to	to	PART
ftr-362	404	47	substantiate	substantiate	VERB
ftr-362	404	48	the	the	DET
ftr-362	404	49	amount	amount	NOUN
ftr-362	404	50	of	of	ADP
ftr-362	404	51	expenses	expense	NOUN
ftr-362	404	52	for	for	ADP
ftr-362	404	53	listed	list	VERB
ftr-362	404	54	property	property	NOUN
ftr-362	404	55	.	.	PUNCT
ftr-362	405	1	an	an	DET
ftr-362	405	2	alternative	alternative	ADJ
ftr-362	405	3	ground	ground	NOUN
ftr-362	405	4	for	for	ADP
ftr-362	405	5	denying	deny	VERB
ftr-362	405	6	the	the	DET
ftr-362	405	7	deduction	deduction	NOUN
ftr-362	405	8	was	be	AUX
ftr-362	405	9	that	that	SCONJ
ftr-362	405	10	the	the	DET
ftr-362	405	11	taxpayer	taxpayer	NOUN
ftr-362	405	12	’s	’s	PART
ftr-362	405	13	employer	employer	NOUN
ftr-362	405	14	did	do	AUX
ftr-362	405	15	not	not	PART
ftr-362	405	16	require	require	VERB
ftr-362	405	17	that	that	SCONJ
ftr-362	405	18	he	he	PRON
ftr-362	405	19	have	have	VERB
ftr-362	405	20	a	a	DET
ftr-362	405	21	cell	cell	NOUN
ftr-362	405	22	phone	phone	NOUN
ftr-362	405	23	.	.	PUNCT
ftr-362	406	1	•	•	NUM
ftr-362	406	2	query	query	NOUN
ftr-362	406	3	whether	whether	SCONJ
ftr-362	406	4	there	there	PRON
ftr-362	406	5	are	be	VERB
ftr-362	406	6	employer	employer	NOUN
ftr-362	406	7	reporting	report	VERB
ftr-362	406	8	obligations	obligation	NOUN
ftr-362	406	9	with	with	ADP
ftr-362	406	10	respect	respect	NOUN
ftr-362	406	11	to	to	ADP
ftr-362	406	12	cell	cell	NOUN
ftr-362	406	13	phones	phone	NOUN
ftr-362	406	14	furnished	furnish	VERB
ftr-362	406	15	to	to	ADP
ftr-362	406	16	employees	employee	NOUN
ftr-362	406	17	who	who	PRON
ftr-362	406	18	fail	fail	VERB
ftr-362	406	19	to	to	PART
ftr-362	406	20	keep	keep	VERB
ftr-362	406	21	records	record	NOUN
ftr-362	406	22	?	?	PUNCT
ftr-362	407	1	b.	b.	PROPN
ftr-362	408	1	but	but	CCONJ
ftr-362	408	2	,	,	PUNCT
ftr-362	408	3	simplified	simplify	VERB
ftr-362	408	4	methods	method	NOUN
ftr-362	408	5	for	for	ADP
ftr-362	408	6	reporting	report	VERB
ftr-362	408	7	cell	cell	NOUN
ftr-362	408	8	phone	phone	NOUN
ftr-362	408	9	use	use	NOUN
ftr-362	408	10	are	be	AUX
ftr-362	408	11	under	under	ADP
ftr-362	408	12	consideration	consideration	NOUN
ftr-362	408	13	.	.	PUNCT
ftr-362	409	1	notice	notice	VERB
ftr-362	409	2	2009	2009	NUM
ftr-362	409	3	-	-	SYM
ftr-362	409	4	46	46	NUM
ftr-362	409	5	,	,	PUNCT
ftr-362	409	6	2009	2009	NUM
ftr-362	409	7	-	-	SYM
ftr-362	409	8	23	23	NUM
ftr-362	409	9	i.r.b	i.r.b	NOUN
ftr-362	409	10	.	.	PUNCT
ftr-362	410	1	1068	1068	NUM
ftr-362	410	2	(	(	PUNCT
ftr-362	410	3	6/8/09	6/8/09	NUM
ftr-362	410	4	)	)	PUNCT
ftr-362	410	5	.	.	PUNCT
ftr-362	411	1	irs	irs	PROPN
ftr-362	411	2	is	be	AUX
ftr-362	411	3	considering	consider	VERB
ftr-362	411	4	methods	method	NOUN
ftr-362	411	5	to	to	PART
ftr-362	411	6	simplify	simplify	VERB
ftr-362	411	7	treatment	treatment	NOUN
ftr-362	411	8	of	of	ADP
ftr-362	411	9	employerprovided	employerprovided	ADJ
ftr-362	411	10	cell	cell	NOUN
ftr-362	411	11	phones	phone	NOUN
ftr-362	411	12	,	,	PUNCT
ftr-362	411	13	including	include	VERB
ftr-362	411	14	a	a	DET
ftr-362	411	15	(	(	PUNCT
ftr-362	411	16	1	1	NUM
ftr-362	411	17	)	)	PUNCT
ftr-362	411	18	“	"	PUNCT
ftr-362	411	19	minimal	minimal	ADJ
ftr-362	411	20	personal	personal	ADJ
ftr-362	411	21	use	use	NOUN
ftr-362	411	22	method	method	NOUN
ftr-362	411	23	”	"	PUNCT
ftr-362	411	24	(	(	PUNCT
ftr-362	411	25	if	if	SCONJ
ftr-362	411	26	the	the	DET
ftr-362	411	27	employee	employee	NOUN
ftr-362	411	28	accounts	account	VERB
ftr-362	411	29	to	to	ADP
ftr-362	411	30	the	the	DET
ftr-362	411	31	employer	employer	NOUN
ftr-362	411	32	that	that	SCONJ
ftr-362	411	33	he	he	PRON
ftr-362	411	34	has	have	VERB
ftr-362	411	35	a	a	DET
ftr-362	411	36	personal	personal	ADJ
ftr-362	411	37	cell	cell	NOUN
ftr-362	411	38	phone	phone	NOUN
ftr-362	411	39	for	for	ADP
ftr-362	411	40	use	use	NOUN
ftr-362	411	41	during	during	ADP
ftr-362	411	42	business	business	NOUN
ftr-362	411	43	hours	hour	NOUN
ftr-362	411	44	)	)	PUNCT
ftr-362	411	45	;	;	PUNCT
ftr-362	411	46	and	and	CCONJ
ftr-362	411	47	(	(	PUNCT
ftr-362	411	48	2	2	X
ftr-362	411	49	)	)	PUNCT
ftr-362	411	50	a	a	DET
ftr-362	411	51	safe	safe	ADJ
ftr-362	411	52	harbor	harbor	NOUN
ftr-362	411	53	method	method	NOUN
ftr-362	411	54	under	under	ADP
ftr-362	411	55	which	which	PRON
ftr-362	411	56	an	an	DET
ftr-362	411	57	employer	employer	NOUN
ftr-362	411	58	would	would	AUX
ftr-362	411	59	treat	treat	VERB
ftr-362	411	60	75	75	NUM
ftr-362	411	61	percent	percent	NOUN
ftr-362	411	62	of	of	ADP
ftr-362	411	63	each	each	DET
ftr-362	411	64	employee	employee	NOUN
ftr-362	411	65	’s	’s	PART
ftr-362	411	66	use	use	NOUN
ftr-362	411	67	of	of	ADP
ftr-362	411	68	the	the	DET
ftr-362	411	69	cell	cell	NOUN
ftr-362	411	70	phone	phone	NOUN
ftr-362	411	71	as	as	ADP
ftr-362	411	72	business	business	NOUN
ftr-362	411	73	usage	usage	NOUN
ftr-362	411	74	.	.	PUNCT
ftr-362	412	1	•	•	NUM
ftr-362	412	2	in	in	ADP
ftr-362	412	3	a	a	DET
ftr-362	412	4	letter	letter	NOUN
ftr-362	412	5	to	to	PART
ftr-362	412	6	representative	representative	VERB
ftr-362	412	7	skelton	skelton	PROPN
ftr-362	412	8	,	,	PUNCT
ftr-362	412	9	info	info	NOUN
ftr-362	412	10	2009	2009	NUM
ftr-362	412	11	-	-	SYM
ftr-362	412	12	0141	0141	NUM
ftr-362	412	13	(	(	PUNCT
ftr-362	412	14	7/8/09	7/8/09	NUM
ftr-362	412	15	)	)	PUNCT
ftr-362	412	16	,	,	PUNCT
ftr-362	412	17	the	the	DET
ftr-362	412	18	irs	irs	PROPN
ftr-362	412	19	advised	advise	VERB
ftr-362	412	20	that	that	SCONJ
ftr-362	412	21	it	it	PRON
ftr-362	412	22	is	be	AUX
ftr-362	412	23	seeking	seek	VERB
ftr-362	412	24	clarifying	clarify	VERB
ftr-362	412	25	legislation	legislation	NOUN
ftr-362	412	26	from	from	ADP
ftr-362	412	27	congress	congress	PROPN
ftr-362	412	28	.	.	PUNCT
ftr-362	413	1	2009	2009	NUM
ftr-362	413	2	tnt	tnt	NOUN
ftr-362	413	3	216	216	NUM
ftr-362	413	4	-	-	SYM
ftr-362	413	5	62	62	NUM
ftr-362	413	6	.	.	PUNCT
ftr-362	414	1	c.	c.	NOUN
ftr-362	414	2	and	and	CCONJ
ftr-362	414	3	the	the	DET
ftr-362	414	4	prez	prez	PROPN
ftr-362	414	5	says	say	VERB
ftr-362	414	6	to	to	ADP
ftr-362	414	7	congress	congress	PROPN
ftr-362	414	8	“	"	PUNCT
ftr-362	414	9	delist	delist	NOUN
ftr-362	414	10	”	"	PUNCT
ftr-362	414	11	cell	cell	NOUN
ftr-362	414	12	phones	phone	NOUN
ftr-362	414	13	.	.	PUNCT
ftr-362	415	1	president	president	PROPN
ftr-362	415	2	obama	obama	PROPN
ftr-362	415	3	’s	’s	PART
ftr-362	415	4	fiscal	fiscal	ADJ
ftr-362	415	5	year	year	NOUN
ftr-362	415	6	2011	2011	NUM
ftr-362	415	7	budget	budget	NOUN
ftr-362	415	8	calls	call	VERB
ftr-362	415	9	for	for	SCONJ
ftr-362	415	10	congress	congress	PROPN
ftr-362	415	11	to	to	PART
ftr-362	415	12	amend	amend	VERB
ftr-362	415	13	§	§	PROPN
ftr-362	415	14	280f	280f	PROPN
ftr-362	415	15	to	to	PART
ftr-362	415	16	remove	remove	VERB
ftr-362	415	17	cellular	cellular	ADJ
ftr-362	415	18	telephones	telephone	NOUN
ftr-362	415	19	from	from	ADP
ftr-362	415	20	the	the	DET
ftr-362	415	21	category	category	NOUN
ftr-362	415	22	of	of	ADP
ftr-362	415	23	listed	list	VERB
ftr-362	415	24	property	property	NOUN
ftr-362	415	25	,	,	PUNCT
ftr-362	415	26	thereby	thereby	ADV
ftr-362	415	27	“	"	PUNCT
ftr-362	415	28	effectively	effectively	ADV
ftr-362	415	29	removing	remove	VERB
ftr-362	415	30	the	the	DET
ftr-362	415	31	requirement	requirement	NOUN
ftr-362	415	32	of	of	ADP
ftr-362	415	33	strict	strict	ADJ
ftr-362	415	34	substantiation	substantiation	NOUN
ftr-362	415	35	and	and	CCONJ
ftr-362	415	36	the	the	DET
ftr-362	415	37	limitation	limitation	NOUN
ftr-362	415	38	on	on	ADP
ftr-362	415	39	depreciation	depreciation	NOUN
ftr-362	415	40	deductions	deduction	NOUN
ftr-362	415	41	.	.	PUNCT
ftr-362	415	42	”	"	PUNCT
ftr-362	416	1	department	department	NOUN
ftr-362	416	2	of	of	ADP
ftr-362	416	3	the	the	DET
ftr-362	416	4	treasury	treasury	NOUN
ftr-362	416	5	,	,	PUNCT
ftr-362	416	6	general	general	ADJ
ftr-362	416	7	explanations	explanation	NOUN
ftr-362	416	8	of	of	ADP
ftr-362	416	9	the	the	DET
ftr-362	416	10	administration	administration	NOUN
ftr-362	416	11	’s	’s	PART
ftr-362	416	12	fiscal	fiscal	ADJ
ftr-362	416	13	year	year	NOUN
ftr-362	416	14	2011	2011	NUM
ftr-362	416	15	revenue	revenue	NOUN
ftr-362	416	16	proposals	proposal	NOUN
ftr-362	416	17	26	26	NUM
ftr-362	416	18	(	(	PUNCT
ftr-362	416	19	february	february	NOUN
ftr-362	416	20	2010	2010	NUM
ftr-362	416	21	)	)	PUNCT
ftr-362	416	22	.	.	PUNCT
ftr-362	417	1	the	the	DET
ftr-362	417	2	substantiation	substantiation	NOUN
ftr-362	417	3	requirements	requirement	NOUN
ftr-362	417	4	are	be	AUX
ftr-362	417	5	“	"	PUNCT
ftr-362	417	6	burdensome	burdensome	ADJ
ftr-362	417	7	for	for	ADP
ftr-362	417	8	employers	employer	NOUN
ftr-362	417	9	;	;	PUNCT
ftr-362	417	10	”	"	PUNCT
ftr-362	417	11	it	it	PRON
ftr-362	417	12	is	be	AUX
ftr-362	417	13	difficult	difficult	ADJ
ftr-362	417	14	to	to	PART
ftr-362	417	15	document	document	VERB
ftr-362	417	16	the	the	DET
ftr-362	417	17	cost	cost	NOUN
ftr-362	417	18	of	of	ADP
ftr-362	417	19	cell	cell	NOUN
ftr-362	417	20	phone	phone	NOUN
ftr-362	417	21	calls	call	NOUN
ftr-362	417	22	,	,	PUNCT
ftr-362	417	23	and	and	CCONJ
ftr-362	417	24	“	"	PUNCT
ftr-362	417	25	the	the	DET
ftr-362	417	26	cost	cost	NOUN
ftr-362	417	27	of	of	ADP
ftr-362	417	28	accounting	account	VERB
ftr-362	417	29	for	for	ADP
ftr-362	417	30	personal	personal	ADJ
ftr-362	417	31	use	use	NOUN
ftr-362	417	32	often	often	ADV
ftr-362	417	33	exceeds	exceed	VERB
ftr-362	417	34	the	the	DET
ftr-362	417	35	amount	amount	NOUN
ftr-362	417	36	of	of	ADP
ftr-362	417	37	any	any	DET
ftr-362	417	38	resulting	result	VERB
ftr-362	417	39	income	income	NOUN
ftr-362	417	40	.	.	PUNCT
ftr-362	417	41	”	"	PUNCT
ftr-362	418	1	the	the	DET
ftr-362	418	2	proposal	proposal	NOUN
ftr-362	418	3	specifically	specifically	ADV
ftr-362	418	4	contemplates	contemplate	VERB
ftr-362	418	5	that	that	SCONJ
ftr-362	418	6	“	"	PUNCT
ftr-362	418	7	a	a	DET
ftr-362	418	8	cell	cell	NOUN
ftr-362	418	9	phone	phone	NOUN
ftr-362	418	10	(	(	PUNCT
ftr-362	418	11	or	or	CCONJ
ftr-362	418	12	other	other	ADJ
ftr-362	418	13	similar	similar	ADJ
ftr-362	418	14	telecommunications	telecommunication	NOUN
ftr-362	418	15	equipment	equipment	NOUN
ftr-362	418	16	)	)	PUNCT
ftr-362	418	17	provided	provide	VERB
ftr-362	418	18	primarily	primarily	ADV
ftr-362	418	19	for	for	ADP
ftr-362	418	20	business	business	NOUN
ftr-362	418	21	purposes	purpose	NOUN
ftr-362	418	22	would	would	AUX
ftr-362	418	23	be	be	AUX
ftr-362	418	24	excluded	exclude	VERB
ftr-362	418	25	from	from	ADP
ftr-362	418	26	gross	gross	ADJ
ftr-362	418	27	income	income	NOUN
ftr-362	418	28	.	.	PUNCT
ftr-362	418	29	”	"	PUNCT
ftr-362	419	1	d.	d.	PROPN
ftr-362	419	2	finally	finally	ADV
ftr-362	419	3	,	,	PUNCT
ftr-362	419	4	there	there	PRON
ftr-362	419	5	is	be	VERB
ftr-362	419	6	no	no	ADV
ftr-362	419	7	longer	long	ADV
ftr-362	419	8	a	a	DET
ftr-362	419	9	need	need	NOUN
ftr-362	419	10	to	to	PART
ftr-362	419	11	keep	keep	VERB
ftr-362	419	12	a	a	DET
ftr-362	419	13	log	log	NOUN
ftr-362	419	14	book	book	NOUN
ftr-362	419	15	on	on	ADP
ftr-362	419	16	the	the	DET
ftr-362	419	17	front	front	ADJ
ftr-362	419	18	seat	seat	NOUN
ftr-362	419	19	of	of	ADP
ftr-362	419	20	your	your	PRON
ftr-362	419	21	car	car	NOUN
ftr-362	419	22	.	.	PUNCT
ftr-362	420	1	section	section	NOUN
ftr-362	420	2	2043	2043	NUM
ftr-362	420	3	of	of	ADP
ftr-362	420	4	the	the	DET
ftr-362	420	5	small	small	ADJ
ftr-362	420	6	business	business	NOUN
ftr-362	420	7	jobs	job	NOUN
ftr-362	420	8	act	act	NOUN
ftr-362	420	9	of	of	ADP
ftr-362	420	10	2010	2010	NUM
ftr-362	420	11	removed	remove	VERB
ftr-362	420	12	“	"	PUNCT
ftr-362	420	13	cellular	cellular	ADJ
ftr-362	420	14	telephones	telephone	NOUN
ftr-362	420	15	and	and	CCONJ
ftr-362	420	16	similar	similar	ADJ
ftr-362	420	17	telecommunications	telecommunications	NOUN
ftr-362	420	18	equipment	equipment	NOUN
ftr-362	420	19	”	"	PUNCT
ftr-362	420	20	from	from	ADP
ftr-362	420	21	the	the	DET
ftr-362	420	22	definition	definition	NOUN
ftr-362	420	23	of	of	ADP
ftr-362	420	24	“	"	PUNCT
ftr-362	420	25	listed	list	VERB
ftr-362	420	26	property	property	NOUN
ftr-362	420	27	”	"	PUNCT
ftr-362	420	28	contained	contain	VERB
ftr-362	420	29	in	in	ADP
ftr-362	420	30	§	§	PROPN
ftr-362	420	31	280f(d)(4	280f(d)(4	NUM
ftr-362	420	32	)	)	PUNCT
ftr-362	420	33	for	for	ADP
ftr-362	420	34	taxable	taxable	ADJ
ftr-362	420	35	years	year	NOUN
ftr-362	420	36	beginning	begin	VERB
ftr-362	420	37	after	after	ADP
ftr-362	420	38	12/31/09	12/31/09	PROPN
ftr-362	420	39	.	.	PUNCT
ftr-362	421	1	this	this	PRON
ftr-362	421	2	,	,	PUNCT
ftr-362	421	3	in	in	ADP
ftr-362	421	4	2011	2011	NUM
ftr-362	421	5	]	]	PUNCT
ftr-362	421	6	recent	recent	ADJ
ftr-362	421	7	developments	development	NOUN
ftr-362	421	8	in	in	ADP
ftr-362	421	9	federal	federal	ADJ
ftr-362	421	10	income	income	NOUN
ftr-362	421	11	taxation	taxation	NOUN
ftr-362	421	12	587	587	NUM
ftr-362	421	13	turn	turn	NOUN
ftr-362	421	14	,	,	PUNCT
ftr-362	421	15	eliminates	eliminate	VERB
ftr-362	421	16	the	the	DET
ftr-362	421	17	§	§	PROPN
ftr-362	421	18	274(d	274(d	PROPN
ftr-362	421	19	)	)	PUNCT
ftr-362	421	20	substantiation	substantiation	NOUN
ftr-362	421	21	requirement	requirement	NOUN
ftr-362	421	22	for	for	ADP
ftr-362	421	23	business	business	NOUN
ftr-362	421	24	cell	cell	NOUN
ftr-362	421	25	phone	phone	NOUN
ftr-362	421	26	use	use	NOUN
ftr-362	421	27	.	.	PUNCT
ftr-362	422	1	7	7	X
ftr-362	422	2	.	.	X
ftr-362	422	3	the	the	DET
ftr-362	422	4	courts	court	NOUN
ftr-362	422	5	really	really	ADV
ftr-362	422	6	socked	sock	VERB
ftr-362	422	7	it	it	PRON
ftr-362	422	8	to	to	ADP
ftr-362	422	9	this	this	DET
ftr-362	422	10	cpa	cpa	NOUN
ftr-362	422	11	.	.	PUNCT
ftr-362	423	1	the	the	DET
ftr-362	423	2	legal	legal	ADJ
ftr-362	423	3	fees	fee	NOUN
ftr-362	423	4	he	he	PRON
ftr-362	423	5	paid	pay	VERB
ftr-362	423	6	in	in	ADP
ftr-362	423	7	connection	connection	NOUN
ftr-362	423	8	with	with	ADP
ftr-362	423	9	defending	defend	VERB
ftr-362	423	10	a	a	DET
ftr-362	423	11	criminal	criminal	ADJ
ftr-362	423	12	charge	charge	NOUN
ftr-362	423	13	arising	arise	VERB
ftr-362	423	14	from	from	ADP
ftr-362	423	15	his	his	PRON
ftr-362	423	16	kissing	kissing	NOUN
ftr-362	423	17	a	a	DET
ftr-362	423	18	client	client	NOUN
ftr-362	423	19	’s	’s	PART
ftr-362	423	20	employee	employee	NOUN
ftr-362	423	21	do	do	AUX
ftr-362	423	22	not	not	PART
ftr-362	423	23	give	give	VERB
ftr-362	423	24	rise	rise	NOUN
ftr-362	423	25	to	to	ADP
ftr-362	423	26	deductions	deduction	NOUN
ftr-362	423	27	in	in	ADP
ftr-362	423	28	his	his	PRON
ftr-362	423	29	accounting	accounting	NOUN
ftr-362	423	30	business	business	NOUN
ftr-362	423	31	.	.	PUNCT
ftr-362	424	1	argyle	argyle	PROPN
ftr-362	424	2	v.	v.	PROPN
ftr-362	424	3	commissioner	commissioner	PROPN
ftr-362	424	4	,	,	PUNCT
ftr-362	424	5	106	106	NUM
ftr-362	424	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	424	7	2010	2010	NUM
ftr-362	424	8	-	-	SYM
ftr-362	424	9	6759	6759	NUM
ftr-362	424	10	(	(	PUNCT
ftr-362	424	11	3d	3d	NUM
ftr-362	424	12	cir	cir	NOUN
ftr-362	424	13	.	.	PUNCT
ftr-362	425	1	10/14/10	10/14/10	NUM
ftr-362	425	2	)	)	PUNCT
ftr-362	425	3	,	,	PUNCT
ftr-362	425	4	aff’g	aff’g	PROPN
ftr-362	425	5	t.c	t.c	PROPN
ftr-362	425	6	.	.	PROPN
ftr-362	425	7	memo	memo	NOUN
ftr-362	425	8	.	.	PUNCT
ftr-362	426	1	2009	2009	NUM
ftr-362	426	2	-	-	SYM
ftr-362	426	3	218	218	NUM
ftr-362	426	4	.	.	PUNCT
ftr-362	427	1	in	in	ADP
ftr-362	427	2	a	a	DET
ftr-362	427	3	nonprecedential	nonprecedential	ADJ
ftr-362	427	4	per	per	ADP
ftr-362	427	5	curiam	curiam	NOUN
ftr-362	427	6	opinion	opinion	NOUN
ftr-362	427	7	the	the	DET
ftr-362	427	8	court	court	NOUN
ftr-362	427	9	upheld	uphold	VERB
ftr-362	427	10	the	the	DET
ftr-362	427	11	tax	tax	NOUN
ftr-362	427	12	court	court	NOUN
ftr-362	427	13	’s	’s	PART
ftr-362	427	14	conclusion	conclusion	NOUN
ftr-362	427	15	that	that	SCONJ
ftr-362	427	16	a	a	DET
ftr-362	427	17	cpa	cpa	NOUN
ftr-362	427	18	could	could	AUX
ftr-362	427	19	not	not	PART
ftr-362	427	20	deduct	deduct	VERB
ftr-362	427	21	legal	legal	ADJ
ftr-362	427	22	expenses	expense	NOUN
ftr-362	427	23	incurred	incur	VERB
ftr-362	427	24	in	in	ADP
ftr-362	427	25	a	a	DET
ftr-362	427	26	criminal	criminal	ADJ
ftr-362	427	27	simple	simple	ADJ
ftr-362	427	28	assault	assault	NOUN
ftr-362	427	29	case	case	NOUN
ftr-362	427	30	brought	bring	VERB
ftr-362	427	31	by	by	ADP
ftr-362	427	32	the	the	DET
ftr-362	427	33	female	female	ADJ
ftr-362	427	34	employee	employee	NOUN
ftr-362	427	35	of	of	ADP
ftr-362	427	36	a	a	DET
ftr-362	427	37	client	client	NOUN
ftr-362	427	38	who	who	PRON
ftr-362	427	39	the	the	DET
ftr-362	427	40	taxpayer	taxpayer	NOUN
ftr-362	427	41	kissed	kiss	VERB
ftr-362	427	42	at	at	ADP
ftr-362	427	43	her	her	PRON
ftr-362	427	44	home	home	NOUN
ftr-362	427	45	.	.	PUNCT
ftr-362	428	1	the	the	DET
ftr-362	428	2	court	court	NOUN
ftr-362	428	3	rejected	reject	VERB
ftr-362	428	4	the	the	DET
ftr-362	428	5	taxpayer	taxpayer	NOUN
ftr-362	428	6	’s	’s	PART
ftr-362	428	7	assertion	assertion	NOUN
ftr-362	428	8	that	that	SCONJ
ftr-362	428	9	the	the	DET
ftr-362	428	10	criminal	criminal	ADJ
ftr-362	428	11	action	action	NOUN
ftr-362	428	12	was	be	AUX
ftr-362	428	13	brought	bring	VERB
ftr-362	428	14	because	because	SCONJ
ftr-362	428	15	he	he	PRON
ftr-362	428	16	had	have	AUX
ftr-362	428	17	reprimanded	reprimand	VERB
ftr-362	428	18	the	the	DET
ftr-362	428	19	woman	woman	NOUN
ftr-362	428	20	for	for	ADP
ftr-362	428	21	misconduct	misconduct	NOUN
ftr-362	428	22	in	in	ADP
ftr-362	428	23	the	the	DET
ftr-362	428	24	client	client	NOUN
ftr-362	428	25	’s	’s	PART
ftr-362	428	26	business	business	NOUN
ftr-362	428	27	and	and	CCONJ
ftr-362	428	28	that	that	SCONJ
ftr-362	428	29	the	the	DET
ftr-362	428	30	fees	fee	NOUN
ftr-362	428	31	,	,	PUNCT
ftr-362	428	32	therefore	therefore	ADV
ftr-362	428	33	,	,	PUNCT
ftr-362	428	34	arose	arise	VERB
ftr-362	428	35	out	out	ADP
ftr-362	428	36	the	the	DET
ftr-362	428	37	cpa	cpa	NOUN
ftr-362	428	38	’s	’s	PART
ftr-362	428	39	professional	professional	ADJ
ftr-362	428	40	activities	activity	NOUN
ftr-362	428	41	.	.	PUNCT
ftr-362	429	1	the	the	DET
ftr-362	429	2	court	court	NOUN
ftr-362	429	3	concluded	conclude	VERB
ftr-362	429	4	that	that	SCONJ
ftr-362	429	5	the	the	DET
ftr-362	429	6	origin	origin	NOUN
ftr-362	429	7	of	of	ADP
ftr-362	429	8	the	the	DET
ftr-362	429	9	criminal	criminal	ADJ
ftr-362	429	10	complaint	complaint	NOUN
ftr-362	429	11	was	be	AUX
ftr-362	429	12	the	the	DET
ftr-362	429	13	taxpayer	taxpayer	NOUN
ftr-362	429	14	’s	’s	PART
ftr-362	429	15	personal	personal	ADJ
ftr-362	429	16	activities	activity	NOUN
ftr-362	429	17	.	.	PUNCT
ftr-362	430	1	the	the	DET
ftr-362	430	2	court	court	NOUN
ftr-362	430	3	also	also	ADV
ftr-362	430	4	upheld	uphold	VERB
ftr-362	430	5	the	the	DET
ftr-362	430	6	tax	tax	NOUN
ftr-362	430	7	court	court	NOUN
ftr-362	430	8	’s	’s	PART
ftr-362	430	9	finding	find	VERB
ftr-362	430	10	that	that	SCONJ
ftr-362	430	11	the	the	DET
ftr-362	430	12	taxpayer	taxpayer	NOUN
ftr-362	430	13	was	be	AUX
ftr-362	430	14	not	not	PART
ftr-362	430	15	entitled	entitle	VERB
ftr-362	430	16	to	to	PART
ftr-362	430	17	claimed	claim	VERB
ftr-362	430	18	home	home	NOUN
ftr-362	430	19	office	office	NOUN
ftr-362	430	20	expense	expense	NOUN
ftr-362	430	21	deductions	deduction	NOUN
ftr-362	430	22	.	.	PUNCT
ftr-362	431	1	8	8	X
ftr-362	431	2	.	.	X
ftr-362	431	3	non	non	ADJ
ftr-362	431	4	-	-	ADJ
ftr-362	431	5	salaried	salaried	ADJ
ftr-362	431	6	members	member	NOUN
ftr-362	431	7	of	of	ADP
ftr-362	431	8	a	a	DET
ftr-362	431	9	religious	religious	ADJ
ftr-362	431	10	organization	organization	NOUN
ftr-362	431	11	are	be	AUX
ftr-362	431	12	employees	employee	NOUN
ftr-362	431	13	whose	whose	DET
ftr-362	431	14	compensation	compensation	NOUN
ftr-362	431	15	is	be	AUX
ftr-362	431	16	deductible	deductible	ADJ
ftr-362	431	17	by	by	ADP
ftr-362	431	18	the	the	DET
ftr-362	431	19	tax	tax	NOUN
ftr-362	431	20	-	-	PUNCT
ftr-362	431	21	exempt	exempt	ADJ
ftr-362	431	22	organization	organization	NOUN
ftr-362	431	23	.	.	PUNCT
ftr-362	432	1	stahl	stahl	PROPN
ftr-362	432	2	v.	v.	PROPN
ftr-362	432	3	united	united	PROPN
ftr-362	432	4	states	states	PROPN
ftr-362	432	5	,	,	PUNCT
ftr-362	432	6	626	626	NUM
ftr-362	432	7	f.3d	f.3d	NUM
ftr-362	432	8	520	520	NUM
ftr-362	432	9	(	(	PUNCT
ftr-362	432	10	9th	9th	ADJ
ftr-362	432	11	cir	cir	NOUN
ftr-362	432	12	.	.	PUNCT
ftr-362	433	1	11/29/10	11/29/10	NUM
ftr-362	433	2	)	)	PUNCT
ftr-362	433	3	.	.	PUNCT
ftr-362	434	1	the	the	DET
ftr-362	434	2	taxpayer	taxpayer	NOUN
ftr-362	434	3	was	be	AUX
ftr-362	434	4	a	a	DET
ftr-362	434	5	member	member	NOUN
ftr-362	434	6	and	and	CCONJ
ftr-362	434	7	president	president	NOUN
ftr-362	434	8	of	of	ADP
ftr-362	434	9	the	the	DET
ftr-362	434	10	stahl	stahl	PROPN
ftr-362	434	11	hutterian	hutterian	PROPN
ftr-362	434	12	brethren	brethren	PROPN
ftr-362	434	13	(	(	PUNCT
ftr-362	434	14	shb	shb	PROPN
ftr-362	434	15	)	)	PUNCT
ftr-362	434	16	,	,	PUNCT
ftr-362	434	17	a	a	DET
ftr-362	434	18	§	§	PROPN
ftr-362	434	19	501(d	501(d	NUM
ftr-362	434	20	)	)	PUNCT
ftr-362	434	21	religious	religious	ADJ
ftr-362	434	22	or	or	CCONJ
ftr-362	434	23	apostolic	apostolic	ADJ
ftr-362	434	24	organization	organization	NOUN
ftr-362	434	25	in	in	ADP
ftr-362	434	26	which	which	PRON
ftr-362	434	27	the	the	DET
ftr-362	434	28	members	member	NOUN
ftr-362	434	29	pooled	pool	VERB
ftr-362	434	30	their	their	PRON
ftr-362	434	31	efforts	effort	NOUN
ftr-362	434	32	in	in	ADP
ftr-362	434	33	farming	farming	NOUN
ftr-362	434	34	and	and	CCONJ
ftr-362	434	35	selling	selling	NOUN
ftr-362	434	36	produce	produce	NOUN
ftr-362	434	37	.	.	PUNCT
ftr-362	435	1	the	the	DET
ftr-362	435	2	organization	organization	NOUN
ftr-362	435	3	paid	pay	VERB
ftr-362	435	4	no	no	DET
ftr-362	435	5	salaries	salary	NOUN
ftr-362	435	6	but	but	CCONJ
ftr-362	435	7	took	take	VERB
ftr-362	435	8	care	care	NOUN
ftr-362	435	9	of	of	ADP
ftr-362	435	10	the	the	DET
ftr-362	435	11	members	member	NOUN
ftr-362	435	12	’	'	PUNCT
ftr-362	435	13	personal	personal	ADJ
ftr-362	435	14	needs	need	NOUN
ftr-362	435	15	such	such	ADJ
ftr-362	435	16	as	as	ADP
ftr-362	435	17	food	food	NOUN
ftr-362	435	18	,	,	PUNCT
ftr-362	435	19	shelter	shelter	NOUN
ftr-362	435	20	,	,	PUNCT
ftr-362	435	21	and	and	CCONJ
ftr-362	435	22	medical	medical	ADJ
ftr-362	435	23	care	care	NOUN
ftr-362	435	24	.	.	PUNCT
ftr-362	436	1	the	the	DET
ftr-362	436	2	members	member	NOUN
ftr-362	436	3	did	do	AUX
ftr-362	436	4	not	not	PART
ftr-362	436	5	contribute	contribute	VERB
ftr-362	436	6	to	to	ADP
ftr-362	436	7	or	or	CCONJ
ftr-362	436	8	collect	collect	VERB
ftr-362	436	9	social	social	ADJ
ftr-362	436	10	security	security	NOUN
ftr-362	436	11	benefits	benefit	NOUN
ftr-362	436	12	.	.	PUNCT
ftr-362	437	1	under	under	ADP
ftr-362	437	2	§	§	PROPN
ftr-362	437	3	501(d	501(d	NUM
ftr-362	437	4	)	)	PUNCT
ftr-362	437	5	a	a	DET
ftr-362	437	6	religious	religious	ADJ
ftr-362	437	7	or	or	CCONJ
ftr-362	437	8	apostolic	apostolic	ADJ
ftr-362	437	9	organization	organization	NOUN
ftr-362	437	10	is	be	AUX
ftr-362	437	11	exempt	exempt	ADJ
ftr-362	437	12	from	from	ADP
ftr-362	437	13	tax	tax	NOUN
ftr-362	437	14	if	if	SCONJ
ftr-362	437	15	it	it	PRON
ftr-362	437	16	maintains	maintain	VERB
ftr-362	437	17	a	a	DET
ftr-362	437	18	common	common	ADJ
ftr-362	437	19	treasury	treasury	NOUN
ftr-362	437	20	and	and	CCONJ
ftr-362	437	21	its	its	PRON
ftr-362	437	22	members	member	NOUN
ftr-362	437	23	include	include	VERB
ftr-362	437	24	in	in	ADP
ftr-362	437	25	gross	gross	ADJ
ftr-362	437	26	income	income	NOUN
ftr-362	437	27	their	their	PRON
ftr-362	437	28	pro	pro	ADJ
ftr-362	437	29	rata	rata	ADJ
ftr-362	437	30	share	share	NOUN
ftr-362	437	31	of	of	ADP
ftr-362	437	32	the	the	DET
ftr-362	437	33	entity	entity	NOUN
ftr-362	437	34	income	income	NOUN
ftr-362	437	35	,	,	PUNCT
ftr-362	437	36	whether	whether	SCONJ
ftr-362	437	37	or	or	CCONJ
ftr-362	437	38	not	not	PART
ftr-362	437	39	distributed	distribute	VERB
ftr-362	437	40	.	.	PUNCT
ftr-362	438	1	the	the	DET
ftr-362	438	2	taxpayer	taxpayer	NOUN
ftr-362	438	3	claimed	claim	VERB
ftr-362	438	4	that	that	SCONJ
ftr-362	438	5	he	he	PRON
ftr-362	438	6	was	be	AUX
ftr-362	438	7	an	an	DET
ftr-362	438	8	employee	employee	NOUN
ftr-362	438	9	of	of	ADP
ftr-362	438	10	shb	shb	PROPN
ftr-362	438	11	so	so	SCONJ
ftr-362	438	12	that	that	SCONJ
ftr-362	438	13	his	his	PRON
ftr-362	438	14	medical	medical	ADJ
ftr-362	438	15	and	and	CCONJ
ftr-362	438	16	meal	meal	NOUN
ftr-362	438	17	expenses	expense	NOUN
ftr-362	438	18	were	be	AUX
ftr-362	438	19	deductible	deductible	ADJ
ftr-362	438	20	in	in	ADP
ftr-362	438	21	determining	determine	VERB
ftr-362	438	22	the	the	DET
ftr-362	438	23	entity	entity	NOUN
ftr-362	438	24	’s	’s	PART
ftr-362	438	25	taxable	taxable	ADJ
ftr-362	438	26	income	income	NOUN
ftr-362	438	27	.	.	PUNCT
ftr-362	439	1	reversing	reverse	VERB
ftr-362	439	2	summary	summary	NOUN
ftr-362	439	3	judgment	judgment	NOUN
ftr-362	439	4	in	in	ADP
ftr-362	439	5	the	the	DET
ftr-362	439	6	district	district	NOUN
ftr-362	439	7	court	court	NOUN
ftr-362	439	8	,	,	PUNCT
ftr-362	439	9	the	the	DET
ftr-362	439	10	court	court	NOUN
ftr-362	439	11	held	hold	VERB
ftr-362	439	12	that	that	SCONJ
ftr-362	439	13	,	,	PUNCT
ftr-362	439	14	applying	apply	VERB
ftr-362	439	15	the	the	DET
ftr-362	439	16	common	common	ADJ
ftr-362	439	17	law	law	NOUN
ftr-362	439	18	factors	factor	NOUN
ftr-362	439	19	defining	define	VERB
ftr-362	439	20	employment	employment	NOUN
ftr-362	439	21	status	status	NOUN
ftr-362	439	22	,	,	PUNCT
ftr-362	439	23	the	the	DET
ftr-362	439	24	members	member	NOUN
ftr-362	439	25	of	of	ADP
ftr-362	439	26	shb	shb	PROPN
ftr-362	439	27	were	be	AUX
ftr-362	439	28	employed	employ	VERB
ftr-362	439	29	by	by	ADP
ftr-362	439	30	the	the	DET
ftr-362	439	31	business	business	NOUN
ftr-362	439	32	,	,	PUNCT
ftr-362	439	33	even	even	ADV
ftr-362	439	34	though	though	SCONJ
ftr-362	439	35	they	they	PRON
ftr-362	439	36	have	have	VERB
ftr-362	439	37	many	many	ADJ
ftr-362	439	38	other	other	ADJ
ftr-362	439	39	relationships	relationship	NOUN
ftr-362	439	40	among	among	ADP
ftr-362	439	41	themselves	themselves	PRON
ftr-362	439	42	and	and	CCONJ
ftr-362	439	43	to	to	ADP
ftr-362	439	44	the	the	DET
ftr-362	439	45	organization	organization	NOUN
ftr-362	439	46	.	.	PUNCT
ftr-362	440	1	e.	e.	PROPN
ftr-362	440	2	depreciation	depreciation	PROPN
ftr-362	440	3	&	&	CCONJ
ftr-362	440	4	amortization	amortization	PROPN
ftr-362	440	5	1	1	NUM
ftr-362	440	6	.	.	PUNCT
ftr-362	440	7	stimulate	stimulate	VERB
ftr-362	440	8	the	the	DET
ftr-362	440	9	economy	economy	NOUN
ftr-362	440	10	,	,	PUNCT
ftr-362	440	11	buy	buy	VERB
ftr-362	440	12	a	a	DET
ftr-362	440	13	new	new	ADJ
ftr-362	440	14	car	car	NOUN
ftr-362	440	15	,	,	PUNCT
ftr-362	440	16	light	light	ADJ
ftr-362	440	17	truck	truck	NOUN
ftr-362	440	18	or	or	CCONJ
ftr-362	440	19	van	van	NOUN
ftr-362	440	20	and	and	CCONJ
ftr-362	440	21	claim	claim	VERB
ftr-362	440	22	$	$	SYM
ftr-362	440	23	100	100	NUM
ftr-362	440	24	more	more	ADJ
ftr-362	440	25	depreciation	depreciation	NOUN
ftr-362	440	26	.	.	PUNCT
ftr-362	441	1	rev	rev	PROPN
ftr-362	441	2	.	.	PROPN
ftr-362	441	3	proc	proc	PROPN
ftr-362	441	4	.	.	PUNCT
ftr-362	442	1	2010	2010	NUM
ftr-362	442	2	-	-	SYM
ftr-362	442	3	18	18	NUM
ftr-362	442	4	,	,	PUNCT
ftr-362	442	5	2010	2010	NUM
ftr-362	442	6	-	-	SYM
ftr-362	442	7	9	9	NUM
ftr-362	442	8	i.r.b	i.r.b	NOUN
ftr-362	442	9	.	.	PUNCT
ftr-362	443	1	427	427	NUM
ftr-362	443	2	(	(	PUNCT
ftr-362	443	3	2/16/10	2/16/10	NUM
ftr-362	443	4	)	)	PUNCT
ftr-362	443	5	.	.	PUNCT
ftr-362	444	1	the	the	DET
ftr-362	444	2	annual	annual	ADJ
ftr-362	444	3	dollar	dollar	NOUN
ftr-362	444	4	limit	limit	NOUN
ftr-362	444	5	on	on	ADP
ftr-362	444	6	depreciation	depreciation	NOUN
ftr-362	444	7	for	for	ADP
ftr-362	444	8	passenger	passenger	NOUN
ftr-362	444	9	automobiles	automobile	NOUN
ftr-362	444	10	placed	place	VERB
ftr-362	444	11	in	in	ADP
ftr-362	444	12	service	service	NOUN
ftr-362	444	13	in	in	ADP
ftr-362	444	14	2010	2010	NUM
ftr-362	444	15	is	be	AUX
ftr-362	444	16	generally	generally	ADV
ftr-362	444	17	increased	increase	VERB
ftr-362	444	18	by	by	ADP
ftr-362	444	19	$	$	SYM
ftr-362	444	20	100	100	NUM
ftr-362	444	21	for	for	ADP
ftr-362	444	22	the	the	DET
ftr-362	444	23	first	first	ADJ
ftr-362	444	24	year	year	NOUN
ftr-362	444	25	as	as	SCONJ
ftr-362	444	26	follows	follow	VERB
ftr-362	444	27	:	:	PUNCT
ftr-362	444	28	$	$	SYM
ftr-362	444	29	3,060	3,060	NUM
ftr-362	444	30	for	for	ADP
ftr-362	444	31	the	the	DET
ftr-362	444	32	placed	place	VERB
ftr-362	444	33	in	in	ADP
ftr-362	444	34	service	service	NOUN
ftr-362	444	35	year	year	NOUN
ftr-362	444	36	,	,	PUNCT
ftr-362	444	37	588	588	NUM
ftr-362	444	38	florida	florida	PROPN
ftr-362	444	39	tax	tax	NOUN
ftr-362	444	40	review	review	NOUN
ftr-362	445	1	[	[	X
ftr-362	445	2	vol	vol	NOUN
ftr-362	445	3	.	.	PUNCT
ftr-362	445	4	10:9	10:9	NUM
ftr-362	445	5	$	$	SYM
ftr-362	445	6	4,900	4,900	NUM
ftr-362	445	7	for	for	ADP
ftr-362	445	8	the	the	DET
ftr-362	445	9	second	second	ADJ
ftr-362	445	10	tax	tax	NOUN
ftr-362	445	11	year	year	NOUN
ftr-362	445	12	,	,	PUNCT
ftr-362	445	13	$	$	SYM
ftr-362	445	14	2,950	2,950	NUM
ftr-362	445	15	for	for	ADP
ftr-362	445	16	the	the	DET
ftr-362	445	17	third	third	ADJ
ftr-362	445	18	tax	tax	NOUN
ftr-362	445	19	year	year	NOUN
ftr-362	445	20	,	,	PUNCT
ftr-362	445	21	and	and	CCONJ
ftr-362	445	22	$	$	SYM
ftr-362	445	23	1,775	1,775	NUM
ftr-362	445	24	for	for	ADP
ftr-362	445	25	each	each	DET
ftr-362	445	26	succeeding	succeed	VERB
ftr-362	445	27	year	year	NOUN
ftr-362	445	28	.	.	PUNCT
ftr-362	446	1	the	the	DET
ftr-362	446	2	limits	limit	NOUN
ftr-362	446	3	for	for	ADP
ftr-362	446	4	light	light	ADJ
ftr-362	446	5	trucks	truck	NOUN
ftr-362	446	6	and	and	CCONJ
ftr-362	446	7	vans	van	NOUN
ftr-362	446	8	are	be	AUX
ftr-362	446	9	:	:	PUNCT
ftr-362	446	10	$	$	SYM
ftr-362	446	11	3,160	3,160	NUM
ftr-362	446	12	for	for	ADP
ftr-362	446	13	the	the	DET
ftr-362	446	14	placed	place	VERB
ftr-362	446	15	in	in	ADP
ftr-362	446	16	service	service	NOUN
ftr-362	446	17	year	year	NOUN
ftr-362	446	18	,	,	PUNCT
ftr-362	446	19	$	$	SYM
ftr-362	446	20	5,100	5,100	NUM
ftr-362	446	21	for	for	ADP
ftr-362	446	22	the	the	DET
ftr-362	446	23	second	second	ADJ
ftr-362	446	24	tax	tax	NOUN
ftr-362	446	25	year	year	NOUN
ftr-362	446	26	,	,	PUNCT
ftr-362	446	27	$	$	SYM
ftr-362	446	28	3,050	3,050	NUM
ftr-362	446	29	for	for	ADP
ftr-362	446	30	the	the	DET
ftr-362	446	31	third	third	ADJ
ftr-362	446	32	tax	tax	NOUN
ftr-362	446	33	year	year	NOUN
ftr-362	446	34	,	,	PUNCT
ftr-362	446	35	and	and	CCONJ
ftr-362	446	36	$	$	SYM
ftr-362	446	37	1,875	1,875	NUM
ftr-362	446	38	for	for	ADP
ftr-362	446	39	each	each	DET
ftr-362	446	40	succeeding	succeed	VERB
ftr-362	446	41	year	year	NOUN
ftr-362	446	42	.	.	PUNCT
ftr-362	447	1	2	2	X
ftr-362	447	2	.	.	PUNCT
ftr-362	447	3	now	now	ADV
ftr-362	447	4	that	that	PRON
ftr-362	447	5	’s	’	VERB
ftr-362	447	6	a	a	DET
ftr-362	447	7	whole	whole	ADJ
ftr-362	447	8	lotta	lotta	NOUN
ftr-362	447	9	expens’n	expens’n	NOUN
ftr-362	447	10	goin’	goin’	VERB
ftr-362	447	11	on	on	ADP
ftr-362	447	12	!	!	PUNCT
ftr-362	448	1	for	for	ADP
ftr-362	448	2	taxable	taxable	ADJ
ftr-362	448	3	years	year	NOUN
ftr-362	448	4	beginning	begin	VERB
ftr-362	448	5	in	in	ADP
ftr-362	448	6	2008	2008	NUM
ftr-362	448	7	and	and	CCONJ
ftr-362	448	8	2009	2009	NUM
ftr-362	448	9	,	,	PUNCT
ftr-362	448	10	the	the	DET
ftr-362	448	11	2009	2009	NUM
ftr-362	448	12	arra	arra	PROPN
ftr-362	448	13	,	,	PUNCT
ftr-362	448	14	§	§	PROPN
ftr-362	448	15	2021	2021	NUM
ftr-362	448	16	,	,	PUNCT
ftr-362	448	17	increases	increase	VERB
ftr-362	448	18	the	the	DET
ftr-362	448	19	§	§	PROPN
ftr-362	448	20	179	179	NUM
ftr-362	448	21	maximum	maximum	ADJ
ftr-362	448	22	deductible	deductible	ADJ
ftr-362	448	23	amount	amount	NOUN
ftr-362	448	24	to	to	ADP
ftr-362	448	25	$	$	SYM
ftr-362	448	26	250,000	250,000	NUM
ftr-362	448	27	and	and	CCONJ
ftr-362	448	28	provides	provide	VERB
ftr-362	448	29	a	a	DET
ftr-362	448	30	phase	phase	NOUN
ftr-362	448	31	-	-	PUNCT
ftr-362	448	32	out	out	ADP
ftr-362	448	33	threshold	threshold	NOUN
ftr-362	448	34	of	of	ADP
ftr-362	448	35	$	$	SYM
ftr-362	448	36	800,000	800,000	NUM
ftr-362	448	37	.	.	PUNCT
ftr-362	449	1	the	the	DET
ftr-362	449	2	maximum	maximum	ADJ
ftr-362	449	3	amount	amount	NOUN
ftr-362	449	4	allowed	allow	VERB
ftr-362	449	5	to	to	PART
ftr-362	449	6	be	be	AUX
ftr-362	449	7	deducted	deduct	VERB
ftr-362	449	8	under	under	ADP
ftr-362	449	9	§	§	PROPN
ftr-362	449	10	179	179	NUM
ftr-362	449	11	is	be	AUX
ftr-362	449	12	increased	increase	VERB
ftr-362	449	13	by	by	ADP
ftr-362	449	14	another	another	DET
ftr-362	449	15	$	$	SYM
ftr-362	449	16	35,000	35,000	NUM
ftr-362	449	17	for	for	ADP
ftr-362	449	18	(	(	PUNCT
ftr-362	449	19	a	a	PRON
ftr-362	449	20	)	)	PUNCT
ftr-362	449	21	qualified	qualified	ADJ
ftr-362	449	22	enterprise	enterprise	NOUN
ftr-362	449	23	zone	zone	NOUN
ftr-362	449	24	property	property	NOUN
ftr-362	449	25	,	,	PUNCT
ftr-362	449	26	i.r.c	i.r.c	NOUN
ftr-362	449	27	.	.	PUNCT
ftr-362	450	1	§	§	PROPN
ftr-362	450	2	1397a(a)(1	1397a(a)(1	NUM
ftr-362	450	3	)	)	PUNCT
ftr-362	450	4	,	,	PUNCT
ftr-362	450	5	and	and	CCONJ
ftr-362	450	6	(	(	PUNCT
ftr-362	450	7	b	b	NOUN
ftr-362	450	8	)	)	PUNCT
ftr-362	450	9	qualified	qualified	ADJ
ftr-362	450	10	renewal	renewal	NOUN
ftr-362	450	11	community	community	NOUN
ftr-362	450	12	property	property	NOUN
ftr-362	450	13	acquired	acquire	VERB
ftr-362	450	14	and	and	CCONJ
ftr-362	450	15	placed	place	VERB
ftr-362	450	16	in	in	ADP
ftr-362	450	17	service	service	NOUN
ftr-362	450	18	after	after	ADP
ftr-362	450	19	2001	2001	NUM
ftr-362	450	20	and	and	CCONJ
ftr-362	450	21	before	before	ADP
ftr-362	450	22	2010	2010	NUM
ftr-362	450	23	.	.	PUNCT
ftr-362	451	1	i.r.c	i.r.c	NOUN
ftr-362	451	2	.	.	PUNCT
ftr-362	452	1	§	§	PROPN
ftr-362	452	2	1400j	1400j	PROPN
ftr-362	452	3	.	.	PUNCT
ftr-362	453	1	in	in	ADP
ftr-362	453	2	addition	addition	NOUN
ftr-362	453	3	,	,	PUNCT
ftr-362	453	4	for	for	ADP
ftr-362	453	5	both	both	CCONJ
ftr-362	453	6	qualified	qualified	ADJ
ftr-362	453	7	enterprise	enterprise	NOUN
ftr-362	453	8	zone	zone	NOUN
ftr-362	453	9	property	property	NOUN
ftr-362	453	10	and	and	CCONJ
ftr-362	453	11	qualified	qualified	ADJ
ftr-362	453	12	renewal	renewal	NOUN
ftr-362	453	13	community	community	NOUN
ftr-362	453	14	property	property	NOUN
ftr-362	453	15	,	,	PUNCT
ftr-362	453	16	only	only	ADV
ftr-362	453	17	fifty	fifty	NUM
ftr-362	453	18	percent	percent	NOUN
ftr-362	453	19	of	of	ADP
ftr-362	453	20	the	the	DET
ftr-362	453	21	cost	cost	NOUN
ftr-362	453	22	of	of	ADP
ftr-362	453	23	property	property	NOUN
ftr-362	453	24	in	in	ADP
ftr-362	453	25	excess	excess	NOUN
ftr-362	453	26	of	of	ADP
ftr-362	453	27	the	the	DET
ftr-362	453	28	threshold	threshold	NOUN
ftr-362	453	29	for	for	ADP
ftr-362	453	30	the	the	DET
ftr-362	453	31	phase	phase	NOUN
ftr-362	453	32	-	-	PUNCT
ftr-362	453	33	out	out	NOUN
ftr-362	453	34	is	be	AUX
ftr-362	453	35	taken	take	VERB
ftr-362	453	36	into	into	ADP
ftr-362	453	37	account	account	NOUN
ftr-362	453	38	.	.	PUNCT
ftr-362	454	1	i.r.c	i.r.c	NOUN
ftr-362	454	2	.	.	PUNCT
ftr-362	455	1	§	§	PROPN
ftr-362	455	2	1397a(a)(2	1397a(a)(2	NUM
ftr-362	455	3	)	)	PUNCT
ftr-362	455	4	.	.	PUNCT
ftr-362	456	1	i.r.c	i.r.c	NOUN
ftr-362	456	2	.	.	PUNCT
ftr-362	457	1	§	§	PROPN
ftr-362	457	2	179(e	179(e	PROPN
ftr-362	457	3	)	)	PUNCT
ftr-362	457	4	increases	increase	VERB
ftr-362	457	5	the	the	DET
ftr-362	457	6	maximum	maximum	ADJ
ftr-362	457	7	amount	amount	NOUN
ftr-362	457	8	allowed	allow	VERB
ftr-362	457	9	to	to	PART
ftr-362	457	10	be	be	AUX
ftr-362	457	11	deducted	deduct	VERB
ftr-362	457	12	under	under	ADP
ftr-362	457	13	§	§	PROPN
ftr-362	457	14	179	179	NUM
ftr-362	457	15	by	by	ADP
ftr-362	457	16	$	$	SYM
ftr-362	457	17	100,000	100,000	NUM
ftr-362	457	18	,	,	PUNCT
ftr-362	457	19	and	and	CCONJ
ftr-362	457	20	increases	increase	VERB
ftr-362	457	21	the	the	DET
ftr-362	457	22	phase	phase	NOUN
ftr-362	457	23	-	-	PUNCT
ftr-362	457	24	out	out	ADP
ftr-362	457	25	threshold	threshold	NOUN
ftr-362	457	26	by	by	ADP
ftr-362	457	27	$	$	SYM
ftr-362	457	28	600,000	600,000	NUM
ftr-362	457	29	,	,	PUNCT
ftr-362	457	30	for	for	ADP
ftr-362	457	31	qualified	qualified	ADJ
ftr-362	457	32	disaster	disaster	NOUN
ftr-362	457	33	assistance	assistance	NOUN
ftr-362	457	34	property	property	NOUN
ftr-362	457	35	placed	place	VERB
ftr-362	457	36	in	in	ADP
ftr-362	457	37	service	service	NOUN
ftr-362	457	38	after	after	ADP
ftr-362	457	39	2007	2007	NUM
ftr-362	457	40	(	(	PUNCT
ftr-362	457	41	with	with	ADP
ftr-362	457	42	respect	respect	NOUN
ftr-362	457	43	to	to	ADP
ftr-362	457	44	disasters	disaster	NOUN
ftr-362	457	45	declared	declare	VERB
ftr-362	457	46	after	after	ADP
ftr-362	457	47	that	that	DET
ftr-362	457	48	date	date	NOUN
ftr-362	457	49	)	)	PUNCT
ftr-362	457	50	and	and	CCONJ
ftr-362	457	51	before	before	ADP
ftr-362	457	52	2010	2010	NUM
ftr-362	457	53	.	.	PUNCT
ftr-362	458	1	the	the	DET
ftr-362	458	2	increased	increase	VERB
ftr-362	458	3	expensing	expensing	NOUN
ftr-362	458	4	and	and	CCONJ
ftr-362	458	5	ceiling	ceiling	NOUN
ftr-362	458	6	limits	limit	NOUN
ftr-362	458	7	under	under	ADP
ftr-362	458	8	the	the	DET
ftr-362	458	9	2009	2009	NUM
ftr-362	458	10	arra	arra	PROPN
ftr-362	458	11	also	also	ADV
ftr-362	458	12	affect	affect	VERB
ftr-362	458	13	the	the	DET
ftr-362	458	14	special	special	ADJ
ftr-362	458	15	expensing	expense	VERB
ftr-362	458	16	rules	rule	NOUN
ftr-362	458	17	for	for	ADP
ftr-362	458	18	enterprise	enterprise	NOUN
ftr-362	458	19	zone	zone	NOUN
ftr-362	458	20	property	property	NOUN
ftr-362	458	21	,	,	PUNCT
ftr-362	458	22	renewal	renewal	NOUN
ftr-362	458	23	property	property	NOUN
ftr-362	458	24	,	,	PUNCT
ftr-362	458	25	and	and	CCONJ
ftr-362	458	26	for	for	ADP
ftr-362	458	27	qualified	qualified	ADJ
ftr-362	458	28	disaster	disaster	NOUN
ftr-362	458	29	assistance	assistance	NOUN
ftr-362	458	30	property	property	NOUN
ftr-362	458	31	.	.	PUNCT
ftr-362	459	1	thus	thus	ADV
ftr-362	459	2	,	,	PUNCT
ftr-362	459	3	the	the	DET
ftr-362	459	4	maximum	maximum	ADJ
ftr-362	459	5	§	§	PROPN
ftr-362	459	6	179	179	NUM
ftr-362	459	7	deduction	deduction	NOUN
ftr-362	459	8	for	for	ADP
ftr-362	459	9	qualified	qualified	ADJ
ftr-362	459	10	enterprise	enterprise	NOUN
ftr-362	459	11	zone	zone	NOUN
ftr-362	459	12	and	and	CCONJ
ftr-362	459	13	renewal	renewal	NOUN
ftr-362	459	14	property	property	NOUN
ftr-362	459	15	is	be	AUX
ftr-362	459	16	$	$	SYM
ftr-362	459	17	285,000	285,000	NUM
ftr-362	459	18	for	for	ADP
ftr-362	459	19	2008	2008	NUM
ftr-362	459	20	and	and	CCONJ
ftr-362	459	21	2009	2009	NUM
ftr-362	459	22	(	(	PUNCT
ftr-362	459	23	$	$	SYM
ftr-362	459	24	250,000	250,000	NUM
ftr-362	459	25	+	+	CCONJ
ftr-362	459	26	$	$	SYM
ftr-362	459	27	35,000	35,000	NUM
ftr-362	459	28	)	)	PUNCT
ftr-362	459	29	.	.	PUNCT
ftr-362	460	1	for	for	ADP
ftr-362	460	2	qualified	qualified	ADJ
ftr-362	460	3	disaster	disaster	NOUN
ftr-362	460	4	assistance	assistance	NOUN
ftr-362	460	5	property	property	NOUN
ftr-362	460	6	in	in	ADP
ftr-362	460	7	2008	2008	NUM
ftr-362	460	8	and	and	CCONJ
ftr-362	460	9	2009	2009	NUM
ftr-362	460	10	the	the	DET
ftr-362	460	11	maximum	maximum	ADJ
ftr-362	460	12	deduction	deduction	NOUN
ftr-362	460	13	is	be	AUX
ftr-362	460	14	$	$	SYM
ftr-362	460	15	350,000	350,000	NUM
ftr-362	460	16	(	(	PUNCT
ftr-362	460	17	$	$	SYM
ftr-362	460	18	250,000	250,000	NUM
ftr-362	460	19	+	+	NOUN
ftr-362	460	20	$	$	SYM
ftr-362	460	21	100,000	100,000	NUM
ftr-362	460	22	)	)	PUNCT
ftr-362	460	23	,	,	PUNCT
ftr-362	460	24	and	and	CCONJ
ftr-362	460	25	the	the	DET
ftr-362	460	26	phase	phase	NOUN
ftr-362	460	27	-	-	PUNCT
ftr-362	460	28	out	out	ADP
ftr-362	460	29	threshold	threshold	NOUN
ftr-362	460	30	is	be	AUX
ftr-362	460	31	$	$	SYM
ftr-362	460	32	1,400,000	1,400,000	NUM
ftr-362	460	33	(	(	PUNCT
ftr-362	460	34	$	$	SYM
ftr-362	460	35	800,000	800,000	NUM
ftr-362	460	36	+	+	CCONJ
ftr-362	460	37	$	$	SYM
ftr-362	460	38	600,000	600,000	NUM
ftr-362	460	39	)	)	PUNCT
ftr-362	460	40	.	.	PUNCT
ftr-362	461	1	a.	a.	NOUN
ftr-362	461	2	and	and	CCONJ
ftr-362	461	3	the	the	DET
ftr-362	461	4	tide	tide	NOUN
ftr-362	461	5	of	of	ADP
ftr-362	461	6	the	the	DET
ftr-362	461	7	expens’n	expens’n	NOUN
ftr-362	461	8	rolls	roll	VERB
ftr-362	461	9	on	on	ADP
ftr-362	461	10	.	.	PUNCT
ftr-362	462	1	the	the	DET
ftr-362	462	2	2010	2010	NUM
ftr-362	462	3	hire	hire	NOUN
ftr-362	462	4	act	act	NOUN
ftr-362	462	5	extended	extend	VERB
ftr-362	462	6	the	the	DET
ftr-362	462	7	increased	increase	VERB
ftr-362	462	8	$	$	SYM
ftr-362	462	9	250,000	250,000	NUM
ftr-362	462	10	ceiling	ceiling	NOUN
ftr-362	462	11	on	on	ADP
ftr-362	462	12	deducting	deduct	VERB
ftr-362	462	13	the	the	DET
ftr-362	462	14	cost	cost	NOUN
ftr-362	462	15	of	of	ADP
ftr-362	462	16	equipment	equipment	NOUN
ftr-362	462	17	under	under	ADP
ftr-362	462	18	§	§	PROPN
ftr-362	462	19	179	179	NUM
ftr-362	462	20	,	,	PUNCT
ftr-362	462	21	and	and	CCONJ
ftr-362	462	22	the	the	DET
ftr-362	462	23	increased	increase	VERB
ftr-362	462	24	phase	phase	NOUN
ftr-362	462	25	-	-	PUNCT
ftr-362	462	26	out	out	ADP
ftr-362	462	27	threshold	threshold	NOUN
ftr-362	462	28	of	of	ADP
ftr-362	462	29	$	$	SYM
ftr-362	462	30	800,000	800,000	NUM
ftr-362	462	31	,	,	PUNCT
ftr-362	462	32	through	through	ADP
ftr-362	462	33	taxable	taxable	ADJ
ftr-362	462	34	years	year	NOUN
ftr-362	462	35	beginning	begin	VERB
ftr-362	462	36	before	before	ADP
ftr-362	462	37	2011	2011	NUM
ftr-362	462	38	.	.	PUNCT
ftr-362	463	1	b.	b.	PROPN
ftr-362	463	2	rev	rev	PROPN
ftr-362	463	3	.	.	PROPN
ftr-362	463	4	proc	proc	PROPN
ftr-362	463	5	.	.	PUNCT
ftr-362	464	1	2010	2010	NUM
ftr-362	464	2	-	-	SYM
ftr-362	464	3	24	24	NUM
ftr-362	464	4	,	,	PUNCT
ftr-362	464	5	2010	2010	NUM
ftr-362	464	6	-	-	SYM
ftr-362	464	7	25	25	NUM
ftr-362	464	8	i.r.b	i.r.b	NOUN
ftr-362	464	9	.	.	PUNCT
ftr-362	465	1	764	764	NUM
ftr-362	465	2	(	(	PUNCT
ftr-362	465	3	6/1/10	6/1/10	NUM
ftr-362	465	4	)	)	PUNCT
ftr-362	465	5	,	,	PUNCT
ftr-362	465	6	superseded	supersede	VERB
ftr-362	465	7	by	by	ADP
ftr-362	465	8	rev	rev	PROPN
ftr-362	465	9	.	.	PROPN
ftr-362	465	10	proc	proc	PROPN
ftr-362	465	11	.	.	PUNCT
ftr-362	466	1	2010	2010	NUM
ftr-362	466	2	-	-	SYM
ftr-362	466	3	47	47	NUM
ftr-362	466	4	,	,	PUNCT
ftr-362	466	5	2010	2010	NUM
ftr-362	466	6	-	-	SYM
ftr-362	466	7	50	50	NUM
ftr-362	466	8	i.r.b	i.r.b	NOUN
ftr-362	466	9	.	.	PUNCT
ftr-362	467	1	827	827	NUM
ftr-362	467	2	(	(	PUNCT
ftr-362	467	3	12/1/10	12/1/10	NUM
ftr-362	467	4	)	)	PUNCT
ftr-362	467	5	.	.	PUNCT
ftr-362	468	1	the	the	DET
ftr-362	468	2	revenue	revenue	NOUN
ftr-362	468	3	procedure	procedure	NOUN
ftr-362	468	4	modifies	modify	VERB
ftr-362	468	5	rev	rev	NOUN
ftr-362	468	6	.	.	PROPN
ftr-362	468	7	proc	proc	PROPN
ftr-362	468	8	.	.	PUNCT
ftr-362	469	1	2009	2009	NUM
ftr-362	469	2	-	-	SYM
ftr-362	469	3	50	50	NUM
ftr-362	469	4	,	,	PUNCT
ftr-362	469	5	2009	2009	NUM
ftr-362	469	6	-	-	SYM
ftr-362	469	7	45	45	NUM
ftr-362	469	8	i.r.b	i.r.b	NOUN
ftr-362	469	9	.	.	PUNCT
ftr-362	470	1	617	617	NUM
ftr-362	470	2	,	,	PUNCT
ftr-362	470	3	to	to	PART
ftr-362	470	4	update	update	VERB
ftr-362	470	5	inflation	inflation	NOUN
ftr-362	470	6	adjusted	adjust	VERB
ftr-362	470	7	§	§	PROPN
ftr-362	470	8	179	179	NUM
ftr-362	470	9	first	first	ADJ
ftr-362	470	10	year	year	NOUN
ftr-362	470	11	depreciation	depreciation	NOUN
ftr-362	470	12	to	to	PART
ftr-362	470	13	reflect	reflect	VERB
ftr-362	470	14	increases	increase	NOUN
ftr-362	470	15	provided	provide	VERB
ftr-362	470	16	by	by	ADP
ftr-362	470	17	the	the	DET
ftr-362	470	18	2010	2010	NUM
ftr-362	470	19	hire	hire	NOUN
ftr-362	470	20	act	act	NOUN
ftr-362	470	21	increasing	increase	VERB
ftr-362	470	22	for	for	ADP
ftr-362	470	23	taxable	taxable	ADJ
ftr-362	470	24	years	year	NOUN
ftr-362	470	25	beginning	begin	VERB
ftr-362	470	26	in	in	ADP
ftr-362	470	27	2010	2010	NUM
ftr-362	470	28	the	the	DET
ftr-362	470	29	aggregate	aggregate	ADJ
ftr-362	470	30	cost	cost	NOUN
ftr-362	470	31	of	of	ADP
ftr-362	470	32	§	§	PROPN
ftr-362	470	33	179	179	NUM
ftr-362	470	34	property	property	NOUN
ftr-362	470	35	eligible	eligible	ADJ
ftr-362	470	36	for	for	ADP
ftr-362	470	37	expensing	expense	VERB
ftr-362	470	38	to	to	ADP
ftr-362	470	39	$	$	SYM
ftr-362	470	40	250,000	250,000	NUM
ftr-362	470	41	and	and	CCONJ
ftr-362	470	42	the	the	DET
ftr-362	470	43	amount	amount	NOUN
ftr-362	470	44	above	above	ADP
ftr-362	470	45	which	which	PRON
ftr-362	470	46	the	the	DET
ftr-362	470	47	deduction	deduction	NOUN
ftr-362	470	48	is	be	AUX
ftr-362	470	49	reduced	reduce	VERB
ftr-362	470	50	to	to	ADP
ftr-362	470	51	$	$	SYM
ftr-362	470	52	800,000	800,000	NUM
ftr-362	470	53	.	.	PUNCT
ftr-362	471	1	after	after	SCONJ
ftr-362	471	2	the	the	DET
ftr-362	471	3	small	small	ADJ
ftr-362	471	4	business	business	NOUN
ftr-362	471	5	jobs	job	NOUN
ftr-362	471	6	act	act	NOUN
ftr-362	471	7	of	of	ADP
ftr-362	471	8	2010	2010	NUM
ftr-362	471	9	increased	increase	VERB
ftr-362	471	10	the	the	DET
ftr-362	471	11	§	§	PROPN
ftr-362	471	12	179	179	NUM
ftr-362	471	13	increased	increase	VERB
ftr-362	471	14	the	the	DET
ftr-362	471	15	deductible	deductible	ADJ
ftr-362	471	16	amount	amount	NOUN
ftr-362	471	17	to	to	ADP
ftr-362	471	18	$	$	SYM
ftr-362	471	19	500,000	500,000	NUM
ftr-362	471	20	for	for	ADP
ftr-362	471	21	tax	tax	NOUN
ftr-362	471	22	years	year	NOUN
ftr-362	471	23	beginning	begin	VERB
ftr-362	471	24	in	in	ADP
ftr-362	471	25	2010	2010	NUM
ftr-362	471	26	or	or	CCONJ
ftr-362	471	27	2011	2011	NUM
ftr-362	471	28	,	,	PUNCT
ftr-362	471	29	rev	rev	PROPN
ftr-362	471	30	.	.	PROPN
ftr-362	471	31	proc	proc	PROPN
ftr-362	471	32	.	.	PUNCT
ftr-362	472	1	2010	2010	NUM
ftr-362	472	2	-	-	SYM
ftr-362	472	3	24	24	NUM
ftr-362	472	4	became	become	VERB
ftr-362	472	5	irrelevant	irrelevant	ADJ
ftr-362	472	6	.	.	PUNCT
ftr-362	473	1	2011	2011	NUM
ftr-362	473	2	]	]	PUNCT
ftr-362	473	3	recent	recent	ADJ
ftr-362	473	4	developments	development	NOUN
ftr-362	473	5	in	in	ADP
ftr-362	473	6	federal	federal	ADJ
ftr-362	473	7	income	income	NOUN
ftr-362	473	8	taxation	taxation	NOUN
ftr-362	473	9	589	589	NUM
ftr-362	473	10	c.	c.	NOUN
ftr-362	473	11	the	the	DET
ftr-362	473	12	tide	tide	NOUN
ftr-362	473	13	is	be	AUX
ftr-362	473	14	growing	grow	VERB
ftr-362	473	15	into	into	ADP
ftr-362	473	16	a	a	DET
ftr-362	473	17	tsunami	tsunami	NOUN
ftr-362	473	18	.	.	PUNCT
ftr-362	474	1	the	the	DET
ftr-362	474	2	small	small	ADJ
ftr-362	474	3	business	business	NOUN
ftr-362	474	4	jobs	job	NOUN
ftr-362	474	5	act	act	NOUN
ftr-362	474	6	of	of	ADP
ftr-362	474	7	2010	2010	NUM
ftr-362	474	8	increases	increase	VERB
ftr-362	474	9	the	the	DET
ftr-362	474	10	§	§	PROPN
ftr-362	474	11	179	179	NUM
ftr-362	474	12	increased	increase	VERB
ftr-362	474	13	the	the	DET
ftr-362	474	14	deductible	deductible	ADJ
ftr-362	474	15	amount	amount	NOUN
ftr-362	474	16	to	to	ADP
ftr-362	474	17	$	$	SYM
ftr-362	474	18	500,000	500,000	NUM
ftr-362	474	19	for	for	ADP
ftr-362	474	20	tax	tax	NOUN
ftr-362	474	21	years	year	NOUN
ftr-362	474	22	beginning	begin	VERB
ftr-362	474	23	in	in	ADP
ftr-362	474	24	2010	2010	NUM
ftr-362	474	25	or	or	CCONJ
ftr-362	474	26	2011	2011	NUM
ftr-362	474	27	and	and	CCONJ
ftr-362	474	28	increases	increase	VERB
ftr-362	474	29	the	the	DET
ftr-362	474	30	phase	phase	NOUN
ftr-362	474	31	-	-	PUNCT
ftr-362	474	32	out	out	ADP
ftr-362	474	33	threshold	threshold	NOUN
ftr-362	474	34	to	to	ADP
ftr-362	474	35	$	$	SYM
ftr-362	474	36	2,000,000	2,000,000	NUM
ftr-362	474	37	.	.	PUNCT
ftr-362	475	1	d.	d.	PROPN
ftr-362	475	2	and	and	CCONJ
ftr-362	475	3	certain	certain	ADJ
ftr-362	475	4	real	real	ADJ
ftr-362	475	5	property	property	NOUN
ftr-362	475	6	becomes	become	VERB
ftr-362	475	7	eligible	eligible	ADJ
ftr-362	475	8	.	.	PUNCT
ftr-362	476	1	the	the	DET
ftr-362	476	2	small	small	ADJ
ftr-362	476	3	business	business	NOUN
ftr-362	476	4	jobs	job	NOUN
ftr-362	476	5	act	act	NOUN
ftr-362	476	6	of	of	ADP
ftr-362	476	7	2010	2010	NUM
ftr-362	476	8	extended	extend	VERB
ftr-362	476	9	the	the	DET
ftr-362	476	10	§	§	PROPN
ftr-362	476	11	179	179	NUM
ftr-362	476	12	deduction	deduction	NOUN
ftr-362	476	13	to	to	ADP
ftr-362	476	14	“	"	PUNCT
ftr-362	476	15	qualified	qualified	ADJ
ftr-362	476	16	real	real	ADJ
ftr-362	476	17	property	property	NOUN
ftr-362	476	18	”	"	PUNCT
ftr-362	476	19	as	as	SCONJ
ftr-362	476	20	defined	define	VERB
ftr-362	476	21	in	in	ADP
ftr-362	476	22	§	§	PROPN
ftr-362	476	23	179(f	179(f	PROPN
ftr-362	476	24	)	)	PUNCT
ftr-362	476	25	,	,	PUNCT
ftr-362	476	26	through	through	ADP
ftr-362	476	27	cross	cross	NOUN
ftr-362	476	28	-	-	NOUN
ftr-362	476	29	reference	reference	NOUN
ftr-362	476	30	to	to	ADP
ftr-362	476	31	§	§	PROPN
ftr-362	476	32	168(e	168(e	PROPN
ftr-362	476	33	)	)	PUNCT
ftr-362	476	34	.	.	PUNCT
ftr-362	477	1	section	section	NOUN
ftr-362	477	2	179(f	179(f	PROPN
ftr-362	477	3	)	)	PUNCT
ftr-362	477	4	allows	allow	VERB
ftr-362	477	5	the	the	DET
ftr-362	477	6	deduction	deduction	NOUN
ftr-362	477	7	of	of	ADP
ftr-362	477	8	up	up	ADP
ftr-362	477	9	to	to	PART
ftr-362	477	10	$	$	SYM
ftr-362	477	11	250,000	250,000	NUM
ftr-362	477	12	of	of	ADP
ftr-362	477	13	capital	capital	NOUN
ftr-362	477	14	expenditures	expenditure	NOUN
ftr-362	477	15	for	for	ADP
ftr-362	477	16	qualified	qualified	ADJ
ftr-362	477	17	leasehold	leasehold	NOUN
ftr-362	477	18	improvement	improvement	NOUN
ftr-362	477	19	property	property	NOUN
ftr-362	477	20	,	,	PUNCT
ftr-362	477	21	qualified	qualified	ADJ
ftr-362	477	22	restaurant	restaurant	NOUN
ftr-362	477	23	property	property	NOUN
ftr-362	477	24	,	,	PUNCT
ftr-362	477	25	and	and	CCONJ
ftr-362	477	26	qualified	qualified	ADJ
ftr-362	477	27	retail	retail	ADJ
ftr-362	477	28	improvement	improvement	NOUN
ftr-362	477	29	property	property	NOUN
ftr-362	477	30	.	.	PUNCT
ftr-362	478	1	the	the	DET
ftr-362	478	2	qualified	qualified	ADJ
ftr-362	478	3	real	real	ADJ
ftr-362	478	4	property	property	NOUN
ftr-362	478	5	allowance	allowance	NOUN
ftr-362	478	6	is	be	AUX
ftr-362	478	7	within	within	ADP
ftr-362	478	8	the	the	DET
ftr-362	478	9	overall	overall	ADJ
ftr-362	478	10	$	$	SYM
ftr-362	478	11	500,000	500,000	NUM
ftr-362	478	12	expenditure	expenditure	NOUN
ftr-362	478	13	limit	limit	NOUN
ftr-362	478	14	of	of	ADP
ftr-362	478	15	§	§	PROPN
ftr-362	478	16	179	179	NUM
ftr-362	478	17	and	and	CCONJ
ftr-362	478	18	is	be	AUX
ftr-362	478	19	limited	limit	VERB
ftr-362	478	20	to	to	PART
ftr-362	478	21	depreciable	depreciable	VERB
ftr-362	478	22	real	real	ADJ
ftr-362	478	23	property	property	NOUN
ftr-362	478	24	used	use	VERB
ftr-362	478	25	in	in	ADP
ftr-362	478	26	the	the	DET
ftr-362	478	27	taxpayer	taxpayer	NOUN
ftr-362	478	28	’s	’s	PART
ftr-362	478	29	trade	trade	NOUN
ftr-362	478	30	or	or	CCONJ
ftr-362	478	31	business	business	NOUN
ftr-362	478	32	.	.	PUNCT
ftr-362	479	1	e.	e.	PROPN
ftr-362	479	2	section	section	PROPN
ftr-362	479	3	179	179	NUM
ftr-362	479	4	limits	limit	NOUN
ftr-362	479	5	are	be	AUX
ftr-362	479	6	extended	extend	VERB
ftr-362	479	7	again	again	ADV
ftr-362	479	8	–	–	PUNCT
ftr-362	479	9	is	be	AUX
ftr-362	479	10	this	this	PRON
ftr-362	479	11	becoming	become	VERB
ftr-362	479	12	permanent	permanent	ADJ
ftr-362	479	13	like	like	ADP
ftr-362	479	14	research	research	NOUN
ftr-362	479	15	credits	credit	NOUN
ftr-362	479	16	?	?	PUNCT
ftr-362	480	1	the	the	DET
ftr-362	480	2	compromise	compromise	NOUN
ftr-362	480	3	tax	tax	NOUN
ftr-362	480	4	relief	relief	NOUN
ftr-362	480	5	act	act	NOUN
ftr-362	480	6	of	of	ADP
ftr-362	480	7	2010	2010	NUM
ftr-362	480	8	,	,	PUNCT
ftr-362	480	9	§	§	PROPN
ftr-362	480	10	402	402	NUM
ftr-362	480	11	,	,	PUNCT
ftr-362	480	12	provides	provide	VERB
ftr-362	480	13	for	for	ADP
ftr-362	480	14	code	code	NOUN
ftr-362	480	15	§	§	PROPN
ftr-362	480	16	179	179	NUM
ftr-362	480	17	first	first	ADJ
ftr-362	480	18	year	year	NOUN
ftr-362	480	19	expensing	expense	VERB
ftr-362	480	20	for	for	ADP
ftr-362	480	21	tax	tax	NOUN
ftr-362	480	22	years	year	NOUN
ftr-362	480	23	beginning	begin	VERB
ftr-362	480	24	in	in	ADP
ftr-362	480	25	2012	2012	NUM
ftr-362	480	26	in	in	ADP
ftr-362	480	27	an	an	DET
ftr-362	480	28	amount	amount	NOUN
ftr-362	480	29	not	not	PART
ftr-362	480	30	to	to	PART
ftr-362	480	31	exceed	exceed	VERB
ftr-362	480	32	$	$	SYM
ftr-362	480	33	125,000	125,000	NUM
ftr-362	480	34	with	with	ADP
ftr-362	480	35	a	a	DET
ftr-362	480	36	phase	phase	NOUN
ftr-362	480	37	-	-	PUNCT
ftr-362	480	38	out	out	ADP
ftr-362	480	39	amount	amount	NOUN
ftr-362	480	40	beginning	begin	VERB
ftr-362	480	41	at	at	ADP
ftr-362	480	42	$	$	SYM
ftr-362	480	43	500,000	500,000	NUM
ftr-362	480	44	.	.	PUNCT
ftr-362	481	1	for	for	ADP
ftr-362	481	2	tax	tax	NOUN
ftr-362	481	3	years	year	NOUN
ftr-362	481	4	beginning	begin	VERB
ftr-362	481	5	after	after	ADP
ftr-362	481	6	2012	2012	NUM
ftr-362	481	7	the	the	DET
ftr-362	481	8	maximum	maximum	ADJ
ftr-362	481	9	deduction	deduction	NOUN
ftr-362	481	10	drops	drop	VERB
ftr-362	481	11	to	to	ADP
ftr-362	481	12	$	$	SYM
ftr-362	481	13	25,000	25,000	NUM
ftr-362	481	14	with	with	ADP
ftr-362	481	15	the	the	DET
ftr-362	481	16	phase	phase	NOUN
ftr-362	481	17	-	-	PUNCT
ftr-362	481	18	out	out	NOUN
ftr-362	481	19	beginning	begin	VERB
ftr-362	481	20	at	at	ADP
ftr-362	481	21	$	$	SYM
ftr-362	481	22	200,000	200,000	NUM
ftr-362	481	23	(	(	PUNCT
ftr-362	481	24	at	at	ADP
ftr-362	481	25	least	least	ADJ
ftr-362	481	26	until	until	SCONJ
ftr-362	481	27	the	the	DET
ftr-362	481	28	business	business	NOUN
ftr-362	481	29	community	community	NOUN
ftr-362	481	30	makes	make	VERB
ftr-362	481	31	sufficient	sufficient	ADJ
ftr-362	481	32	campaign	campaign	NOUN
ftr-362	481	33	contributions	contribution	NOUN
ftr-362	481	34	to	to	PART
ftr-362	481	35	extend	extend	VERB
ftr-362	481	36	the	the	DET
ftr-362	481	37	higher	high	ADJ
ftr-362	481	38	numbers	number	NOUN
ftr-362	481	39	into	into	ADP
ftr-362	481	40	later	later	ADJ
ftr-362	481	41	years	year	NOUN
ftr-362	481	42	)	)	PUNCT
ftr-362	481	43	.	.	PUNCT
ftr-362	482	1	f.	f.	PROPN
ftr-362	482	2	and	and	CCONJ
ftr-362	482	3	applied	apply	VERB
ftr-362	482	4	to	to	ADP
ftr-362	482	5	computer	computer	NOUN
ftr-362	482	6	software	software	NOUN
ftr-362	482	7	for	for	ADP
ftr-362	482	8	another	another	DET
ftr-362	482	9	year	year	NOUN
ftr-362	482	10	.	.	PUNCT
ftr-362	483	1	the	the	DET
ftr-362	483	2	compromise	compromise	NOUN
ftr-362	483	3	tax	tax	NOUN
ftr-362	483	4	relief	relief	NOUN
ftr-362	483	5	act	act	NOUN
ftr-362	483	6	of	of	ADP
ftr-362	483	7	2010	2010	NUM
ftr-362	483	8	,	,	PUNCT
ftr-362	483	9	§	§	PROPN
ftr-362	483	10	402	402	NUM
ftr-362	483	11	,	,	PUNCT
ftr-362	483	12	extends	extend	VERB
ftr-362	483	13	eligibility	eligibility	NOUN
ftr-362	483	14	as	as	ADP
ftr-362	483	15	qualified	qualified	ADJ
ftr-362	483	16	code	code	NOUN
ftr-362	483	17	§	§	PROPN
ftr-362	483	18	179	179	NUM
ftr-362	483	19	property	property	NOUN
ftr-362	483	20	to	to	ADP
ftr-362	483	21	off	off	ADP
ftr-362	483	22	-	-	PUNCT
ftr-362	483	23	the	the	DET
ftr-362	483	24	-	-	PUNCT
ftr-362	483	25	shelf	shelf	NOUN
ftr-362	483	26	computer	computer	NOUN
ftr-362	483	27	software	software	NOUN
ftr-362	483	28	placed	place	VERB
ftr-362	483	29	in	in	ADP
ftr-362	483	30	service	service	NOUN
ftr-362	483	31	before	before	ADP
ftr-362	483	32	2013	2013	NUM
ftr-362	483	33	.	.	PUNCT
ftr-362	484	1	3	3	NUM
ftr-362	484	2	.	.	NUM
ftr-362	484	3	fifty	fifty	NUM
ftr-362	484	4	percent	percent	NOUN
ftr-362	484	5	bonus	bonus	NOUN
ftr-362	484	6	depreciation	depreciation	NOUN
ftr-362	484	7	is	be	AUX
ftr-362	484	8	extended	extend	VERB
ftr-362	484	9	for	for	ADP
ftr-362	484	10	2010	2010	NUM
ftr-362	484	11	.	.	PUNCT
ftr-362	485	1	the	the	DET
ftr-362	485	2	small	small	ADJ
ftr-362	485	3	business	business	NOUN
ftr-362	485	4	jobs	job	NOUN
ftr-362	485	5	act	act	NOUN
ftr-362	485	6	of	of	ADP
ftr-362	485	7	2010	2010	NUM
ftr-362	485	8	extends	extend	VERB
ftr-362	485	9	application	application	NOUN
ftr-362	485	10	of	of	ADP
ftr-362	485	11	the	the	DET
ftr-362	485	12	50	50	NUM
ftr-362	485	13	percent	percent	NOUN
ftr-362	485	14	bonus	bonus	NOUN
ftr-362	485	15	depreciation	depreciation	NOUN
ftr-362	485	16	allowance	allowance	NOUN
ftr-362	485	17	of	of	ADP
ftr-362	485	18	§	§	PROPN
ftr-362	485	19	168(k	168(k	PROPN
ftr-362	485	20	)	)	PUNCT
ftr-362	485	21	for	for	ADP
ftr-362	485	22	one	one	NUM
ftr-362	485	23	year	year	NOUN
ftr-362	485	24	to	to	ADP
ftr-362	485	25	property	property	NOUN
ftr-362	485	26	placed	place	VERB
ftr-362	485	27	in	in	ADP
ftr-362	485	28	service	service	NOUN
ftr-362	485	29	before	before	ADP
ftr-362	485	30	1/1/11	1/1/11	PROPN
ftr-362	485	31	.	.	PUNCT
ftr-362	486	1	the	the	DET
ftr-362	486	2	50	50	NUM
ftr-362	486	3	percent	percent	NOUN
ftr-362	486	4	allowance	allowance	NOUN
ftr-362	486	5	is	be	AUX
ftr-362	486	6	available	available	ADJ
ftr-362	486	7	for	for	ADP
ftr-362	486	8	depreciable	depreciable	ADJ
ftr-362	486	9	machinery	machinery	NOUN
ftr-362	486	10	and	and	CCONJ
ftr-362	486	11	equipment	equipment	NOUN
ftr-362	486	12	and	and	CCONJ
ftr-362	486	13	most	most	ADJ
ftr-362	486	14	other	other	ADJ
ftr-362	486	15	tangible	tangible	ADJ
ftr-362	486	16	personal	personal	ADJ
ftr-362	486	17	property	property	NOUN
ftr-362	486	18	,	,	PUNCT
ftr-362	486	19	and	and	CCONJ
ftr-362	486	20	is	be	AUX
ftr-362	486	21	available	available	ADJ
ftr-362	486	22	for	for	ADP
ftr-362	486	23	computer	computer	NOUN
ftr-362	486	24	software	software	NOUN
ftr-362	486	25	and	and	CCONJ
ftr-362	486	26	certain	certain	ADJ
ftr-362	486	27	leasehold	leasehold	NOUN
ftr-362	486	28	improvements	improvement	NOUN
ftr-362	486	29	,	,	PUNCT
ftr-362	486	30	the	the	DET
ftr-362	486	31	first	first	ADJ
ftr-362	486	32	use	use	NOUN
ftr-362	486	33	of	of	ADP
ftr-362	486	34	which	which	PRON
ftr-362	486	35	began	begin	VERB
ftr-362	486	36	with	with	ADP
ftr-362	486	37	the	the	DET
ftr-362	486	38	taxpayer	taxpayer	NOUN
ftr-362	486	39	.	.	PUNCT
ftr-362	487	1	a.	a.	NOUN
ftr-362	488	1	but	but	CCONJ
ftr-362	488	2	why	why	SCONJ
ftr-362	488	3	worry	worry	VERB
ftr-362	488	4	about	about	ADP
ftr-362	488	5	§	§	PROPN
ftr-362	488	6	179	179	NUM
ftr-362	488	7	with	with	ADP
ftr-362	488	8	bonus	bonus	NOUN
ftr-362	488	9	depreciation	depreciation	NOUN
ftr-362	488	10	at	at	ADP
ftr-362	488	11	100	100	NUM
ftr-362	488	12	%	%	NOUN
ftr-362	488	13	extended	extend	VERB
ftr-362	488	14	for	for	ADP
ftr-362	488	15	2011	2011	NUM
ftr-362	488	16	.	.	PUNCT
ftr-362	489	1	the	the	DET
ftr-362	489	2	compromise	compromise	NOUN
ftr-362	489	3	tax	tax	NOUN
ftr-362	489	4	relief	relief	NOUN
ftr-362	489	5	act	act	NOUN
ftr-362	489	6	of	of	ADP
ftr-362	489	7	2010	2010	NUM
ftr-362	489	8	,	,	PUNCT
ftr-362	489	9	§	§	PROPN
ftr-362	489	10	401	401	NUM
ftr-362	489	11	,	,	PUNCT
ftr-362	489	12	increases	increase	VERB
ftr-362	489	13	first	first	ADJ
ftr-362	489	14	year	year	NOUN
ftr-362	489	15	bonus	bonus	NOUN
ftr-362	489	16	depreciation	depreciation	NOUN
ftr-362	489	17	under	under	ADP
ftr-362	489	18	code	code	NOUN
ftr-362	489	19	§	§	PROPN
ftr-362	489	20	168(k	168(k	PROPN
ftr-362	489	21	)	)	PUNCT
ftr-362	489	22	to	to	ADP
ftr-362	489	23	100	100	NUM
ftr-362	489	24	%	%	NOUN
ftr-362	489	25	of	of	ADP
ftr-362	489	26	the	the	DET
ftr-362	489	27	cost	cost	NOUN
ftr-362	489	28	of	of	ADP
ftr-362	489	29	qualified	qualified	ADJ
ftr-362	489	30	property	property	NOUN
ftr-362	489	31	placed	place	VERB
ftr-362	489	32	in	in	ADP
ftr-362	489	33	service	service	NOUN
ftr-362	489	34	after	after	ADP
ftr-362	489	35	9/8/10	9/8/10	NUM
ftr-362	489	36	,	,	PUNCT
ftr-362	489	37	and	and	CCONJ
ftr-362	489	38	before	before	ADP
ftr-362	489	39	1/1/12	1/1/12	NUM
ftr-362	489	40	.	.	PROPN
ftr-362	490	1	590	590	NUM
ftr-362	490	2	florida	florida	PROPN
ftr-362	490	3	tax	tax	NOUN
ftr-362	490	4	review	review	NOUN
ftr-362	490	5	[	[	X
ftr-362	490	6	vol	vol	NOUN
ftr-362	490	7	.	.	PUNCT
ftr-362	490	8	10:9	10:9	NUM
ftr-362	490	9	4	4	NUM
ftr-362	490	10	.	.	PUNCT
ftr-362	490	11	certain	certain	ADJ
ftr-362	490	12	real	real	ADJ
ftr-362	490	13	property	property	NOUN
ftr-362	490	14	is	be	AUX
ftr-362	490	15	15	15	NUM
ftr-362	490	16	year	year	NOUN
ftr-362	490	17	macrs	macrs	NOUN
ftr-362	490	18	property	property	NOUN
ftr-362	490	19	.	.	PUNCT
ftr-362	491	1	the	the	DET
ftr-362	491	2	compromise	compromise	NOUN
ftr-362	491	3	tax	tax	NOUN
ftr-362	491	4	relief	relief	NOUN
ftr-362	491	5	act	act	NOUN
ftr-362	491	6	of	of	ADP
ftr-362	491	7	2010	2010	NUM
ftr-362	491	8	,	,	PUNCT
ftr-362	491	9	§	§	PROPN
ftr-362	491	10	737	737	NUM
ftr-362	491	11	,	,	PUNCT
ftr-362	491	12	extends	extend	VERB
ftr-362	491	13	application	application	NOUN
ftr-362	491	14	of	of	ADP
ftr-362	491	15	code	code	NOUN
ftr-362	491	16	§	§	PROPN
ftr-362	491	17	168(e)(3)(e	168(e)(3)(e	PROPN
ftr-362	491	18	)	)	PUNCT
ftr-362	491	19	and	and	CCONJ
ftr-362	491	20	(	(	PUNCT
ftr-362	491	21	e)(8)(e	e)(8)(e	PROPN
ftr-362	491	22	)	)	PUNCT
ftr-362	491	23	,	,	PUNCT
ftr-362	491	24	which	which	PRON
ftr-362	491	25	allow	allow	VERB
ftr-362	491	26	15	15	NUM
ftr-362	491	27	years	year	NOUN
ftr-362	491	28	macrs	macrs	NOUN
ftr-362	491	29	recovery	recovery	NOUN
ftr-362	491	30	for	for	ADP
ftr-362	491	31	certain	certain	ADJ
ftr-362	491	32	qualified	qualified	ADJ
ftr-362	491	33	leasehold	leasehold	NOUN
ftr-362	491	34	improvement	improvement	NOUN
ftr-362	491	35	property	property	NOUN
ftr-362	491	36	,	,	PUNCT
ftr-362	491	37	qualified	qualified	ADJ
ftr-362	491	38	restaurant	restaurant	NOUN
ftr-362	491	39	property	property	NOUN
ftr-362	491	40	,	,	PUNCT
ftr-362	491	41	and	and	CCONJ
ftr-362	491	42	qualified	qualified	ADJ
ftr-362	491	43	retail	retail	ADJ
ftr-362	491	44	improvement	improvement	NOUN
ftr-362	491	45	property	property	NOUN
ftr-362	491	46	,	,	PUNCT
ftr-362	491	47	to	to	ADP
ftr-362	491	48	property	property	NOUN
ftr-362	491	49	placed	place	VERB
ftr-362	491	50	in	in	ADP
ftr-362	491	51	service	service	NOUN
ftr-362	491	52	on	on	ADP
ftr-362	491	53	or	or	CCONJ
ftr-362	491	54	before	before	ADP
ftr-362	491	55	12/31/11	12/31/11	PROPN
ftr-362	491	56	.	.	PROPN
ftr-362	491	57	5	5	NUM
ftr-362	491	58	.	.	X
ftr-362	491	59	nascar	nascar	PROPN
ftr-362	491	60	wins	win	VERB
ftr-362	491	61	again	again	ADV
ftr-362	491	62	.	.	PUNCT
ftr-362	492	1	the	the	DET
ftr-362	492	2	compromise	compromise	NOUN
ftr-362	492	3	tax	tax	NOUN
ftr-362	492	4	relief	relief	NOUN
ftr-362	492	5	act	act	NOUN
ftr-362	492	6	of	of	ADP
ftr-362	492	7	2010	2010	NUM
ftr-362	492	8	,	,	PUNCT
ftr-362	492	9	§	§	NOUN
ftr-362	492	10	738	738	NUM
ftr-362	492	11	,	,	PUNCT
ftr-362	492	12	extends	extend	VERB
ftr-362	492	13	the	the	DET
ftr-362	492	14	7	7	NUM
ftr-362	492	15	-	-	PUNCT
ftr-362	492	16	year	year	NOUN
ftr-362	492	17	cost	cost	NOUN
ftr-362	492	18	recovery	recovery	NOUN
ftr-362	492	19	period	period	NOUN
ftr-362	492	20	for	for	ADP
ftr-362	492	21	real	real	ADJ
ftr-362	492	22	property	property	NOUN
ftr-362	492	23	improvements	improvement	NOUN
ftr-362	492	24	at	at	ADP
ftr-362	492	25	motor	motor	NOUN
ftr-362	492	26	-	-	PUNCT
ftr-362	492	27	sports	sport	NOUN
ftr-362	492	28	facilities	facility	NOUN
ftr-362	492	29	under	under	ADP
ftr-362	492	30	code	code	NOUN
ftr-362	492	31	§	§	PROPN
ftr-362	492	32	168(i)(15)(d	168(i)(15)(d	NUM
ftr-362	492	33	)	)	PUNCT
ftr-362	492	34	to	to	ADP
ftr-362	492	35	property	property	NOUN
ftr-362	492	36	placed	place	VERB
ftr-362	492	37	in	in	ADP
ftr-362	492	38	service	service	NOUN
ftr-362	492	39	before	before	ADP
ftr-362	492	40	1/1/12	1/1/12	NUM
ftr-362	492	41	.	.	PROPN
ftr-362	493	1	6	6	NUM
ftr-362	493	2	.	.	X
ftr-362	494	1	ouch	ouch	PROPN
ftr-362	494	2	!	!	PUNCT
ftr-362	495	1	fifteen	fifteen	NUM
ftr-362	495	2	year	year	NOUN
ftr-362	495	3	recovery	recovery	NOUN
ftr-362	495	4	period	period	NOUN
ftr-362	495	5	for	for	ADP
ftr-362	495	6	a	a	DET
ftr-362	495	7	oneyear	oneyear	ADJ
ftr-362	495	8	lived	live	VERB
ftr-362	495	9	asset	asset	NOUN
ftr-362	495	10	.	.	PUNCT
ftr-362	496	1	covenant	covenant	NOUN
ftr-362	496	2	not	not	PART
ftr-362	496	3	to	to	PART
ftr-362	496	4	compete	compete	VERB
ftr-362	496	5	from	from	ADP
ftr-362	496	6	a	a	DET
ftr-362	496	7	minority	minority	NOUN
ftr-362	496	8	s	s	PART
ftr-362	496	9	corporation	corporation	NOUN
ftr-362	496	10	shareholder	shareholder	NOUN
ftr-362	496	11	is	be	AUX
ftr-362	496	12	a	a	DET
ftr-362	496	13	§	§	PROPN
ftr-362	496	14	197	197	NUM
ftr-362	496	15	intangible	intangible	ADJ
ftr-362	496	16	.	.	PUNCT
ftr-362	497	1	recovery	recovery	NOUN
ftr-362	497	2	group	group	PROPN
ftr-362	497	3	,	,	PUNCT
ftr-362	497	4	inc	inc	PROPN
ftr-362	497	5	.	.	PROPN
ftr-362	498	1	v.	v.	PROPN
ftr-362	498	2	commissioner	commissioner	PROPN
ftr-362	498	3	,	,	PUNCT
ftr-362	498	4	t.c	t.c	PROPN
ftr-362	498	5	.	.	PROPN
ftr-362	498	6	memo	memo	NOUN
ftr-362	498	7	.	.	PUNCT
ftr-362	499	1	2010	2010	NUM
ftr-362	499	2	-	-	SYM
ftr-362	499	3	76	76	NUM
ftr-362	499	4	(	(	PUNCT
ftr-362	499	5	4/15/10	4/15/10	NUM
ftr-362	499	6	)	)	PUNCT
ftr-362	499	7	.	.	PUNCT
ftr-362	500	1	the	the	DET
ftr-362	500	2	taxpayer	taxpayer	NOUN
ftr-362	500	3	s	s	PART
ftr-362	500	4	corporation	corporation	NOUN
ftr-362	500	5	paid	pay	VERB
ftr-362	500	6	a	a	DET
ftr-362	500	7	retiring	retire	VERB
ftr-362	500	8	23	23	NUM
ftr-362	500	9	percent	percent	NOUN
ftr-362	500	10	shareholder	shareholder	NOUN
ftr-362	500	11	/	/	SYM
ftr-362	500	12	employee	employee	NOUN
ftr-362	500	13	$	$	SYM
ftr-362	500	14	400,000	400,000	NUM
ftr-362	500	15	for	for	ADP
ftr-362	500	16	a	a	DET
ftr-362	500	17	one	one	NUM
ftr-362	500	18	-	-	PUNCT
ftr-362	500	19	year	year	NOUN
ftr-362	500	20	covenant	covenant	NOUN
ftr-362	500	21	not	not	PART
ftr-362	500	22	to	to	PART
ftr-362	500	23	compete	compete	VERB
ftr-362	500	24	.	.	PUNCT
ftr-362	501	1	the	the	DET
ftr-362	501	2	taxpayer	taxpayer	NOUN
ftr-362	501	3	asserted	assert	VERB
ftr-362	501	4	that	that	SCONJ
ftr-362	501	5	the	the	DET
ftr-362	501	6	acquisition	acquisition	NOUN
ftr-362	501	7	of	of	ADP
ftr-362	501	8	a	a	DET
ftr-362	501	9	23	23	NUM
ftr-362	501	10	percent	percent	NOUN
ftr-362	501	11	interest	interest	NOUN
ftr-362	501	12	was	be	AUX
ftr-362	501	13	not	not	PART
ftr-362	501	14	“	"	PUNCT
ftr-362	501	15	entered	enter	VERB
ftr-362	501	16	into	into	ADP
ftr-362	501	17	in	in	ADP
ftr-362	501	18	connection	connection	NOUN
ftr-362	501	19	with	with	ADP
ftr-362	501	20	an	an	DET
ftr-362	501	21	acquisition	acquisition	NOUN
ftr-362	501	22	(	(	PUNCT
ftr-362	501	23	directly	directly	ADV
ftr-362	501	24	or	or	CCONJ
ftr-362	501	25	indirectly	indirectly	ADV
ftr-362	501	26	)	)	PUNCT
ftr-362	501	27	of	of	ADP
ftr-362	501	28	an	an	DET
ftr-362	501	29	interest	interest	NOUN
ftr-362	501	30	in	in	ADP
ftr-362	501	31	a	a	DET
ftr-362	501	32	trade	trade	NOUN
ftr-362	501	33	or	or	CCONJ
ftr-362	501	34	business	business	NOUN
ftr-362	501	35	or	or	CCONJ
ftr-362	501	36	substantial	substantial	ADJ
ftr-362	501	37	portion	portion	NOUN
ftr-362	501	38	thereof	thereof	ADV
ftr-362	501	39	”	"	PUNCT
ftr-362	501	40	as	as	SCONJ
ftr-362	501	41	provided	provide	VERB
ftr-362	501	42	in	in	ADP
ftr-362	501	43	§	§	PROPN
ftr-362	501	44	197(d)(1)(e	197(d)(1)(e	PROPN
ftr-362	501	45	)	)	PUNCT
ftr-362	501	46	,	,	PUNCT
ftr-362	501	47	and	and	CCONJ
ftr-362	501	48	claimed	claim	VERB
ftr-362	501	49	a	a	DET
ftr-362	501	50	full	full	ADJ
ftr-362	501	51	year	year	NOUN
ftr-362	501	52	’s	’s	PART
ftr-362	501	53	deduction	deduction	NOUN
ftr-362	501	54	for	for	ADP
ftr-362	501	55	the	the	DET
ftr-362	501	56	amount	amount	NOUN
ftr-362	501	57	paid	pay	VERB
ftr-362	501	58	.	.	PUNCT
ftr-362	502	1	the	the	DET
ftr-362	502	2	court	court	NOUN
ftr-362	502	3	(	(	PUNCT
ftr-362	502	4	judge	judge	PROPN
ftr-362	502	5	gustafson	gustafson	PROPN
ftr-362	502	6	)	)	PUNCT
ftr-362	502	7	upon	upon	SCONJ
ftr-362	502	8	a	a	DET
ftr-362	502	9	careful	careful	ADJ
ftr-362	502	10	analysis	analysis	NOUN
ftr-362	502	11	of	of	ADP
ftr-362	502	12	the	the	DET
ftr-362	502	13	statutory	statutory	ADJ
ftr-362	502	14	phrase	phrase	NOUN
ftr-362	502	15	concluded	conclude	VERB
ftr-362	502	16	that	that	SCONJ
ftr-362	502	17	the	the	DET
ftr-362	502	18	covenant	covenant	NOUN
ftr-362	502	19	was	be	AUX
ftr-362	502	20	part	part	NOUN
ftr-362	502	21	of	of	ADP
ftr-362	502	22	an	an	DET
ftr-362	502	23	acquisition	acquisition	NOUN
ftr-362	502	24	of	of	ADP
ftr-362	502	25	an	an	DET
ftr-362	502	26	interest	interest	NOUN
ftr-362	502	27	in	in	ADP
ftr-362	502	28	a	a	DET
ftr-362	502	29	trade	trade	NOUN
ftr-362	502	30	or	or	CCONJ
ftr-362	502	31	business	business	NOUN
ftr-362	502	32	,	,	PUNCT
ftr-362	502	33	that	that	SCONJ
ftr-362	502	34	the	the	DET
ftr-362	502	35	interest	interest	NOUN
ftr-362	502	36	was	be	AUX
ftr-362	502	37	“	"	PUNCT
ftr-362	502	38	substantial	substantial	ADJ
ftr-362	502	39	,	,	PUNCT
ftr-362	502	40	”	"	PUNCT
ftr-362	502	41	and	and	CCONJ
ftr-362	502	42	that	that	SCONJ
ftr-362	502	43	in	in	ADP
ftr-362	502	44	any	any	DET
ftr-362	502	45	event	event	NOUN
ftr-362	502	46	the	the	DET
ftr-362	502	47	term	term	NOUN
ftr-362	502	48	“	"	PUNCT
ftr-362	502	49	thereof	thereof	ADV
ftr-362	502	50	”	"	PUNCT
ftr-362	502	51	in	in	ADP
ftr-362	502	52	the	the	DET
ftr-362	502	53	statutory	statutory	ADJ
ftr-362	502	54	language	language	NOUN
ftr-362	502	55	does	do	AUX
ftr-362	502	56	not	not	PART
ftr-362	502	57	modify	modify	VERB
ftr-362	502	58	“	"	PUNCT
ftr-362	502	59	an	an	DET
ftr-362	502	60	interest	interest	NOUN
ftr-362	502	61	,	,	PUNCT
ftr-362	502	62	”	"	PUNCT
ftr-362	502	63	which	which	PRON
ftr-362	502	64	,	,	PUNCT
ftr-362	502	65	therefore	therefore	ADV
ftr-362	502	66	,	,	PUNCT
ftr-362	502	67	need	need	AUX
ftr-362	502	68	not	not	PART
ftr-362	502	69	be	be	AUX
ftr-362	502	70	substantial	substantial	ADJ
ftr-362	502	71	.	.	PUNCT
ftr-362	503	1	7	7	X
ftr-362	503	2	.	.	X
ftr-362	503	3	fiat	fiat	NOUN
ftr-362	503	4	lux	lux	NOUN
ftr-362	503	5	but	but	CCONJ
ftr-362	503	6	only	only	ADV
ftr-362	503	7	for	for	ADP
ftr-362	503	8	seven	seven	NUM
ftr-362	503	9	years	year	NOUN
ftr-362	503	10	.	.	PUNCT
ftr-362	504	1	street	street	NOUN
ftr-362	504	2	lights	light	NOUN
ftr-362	504	3	are	be	AUX
ftr-362	504	4	not	not	PART
ftr-362	504	5	land	land	NOUN
ftr-362	504	6	improvements	improvement	NOUN
ftr-362	504	7	.	.	PUNCT
ftr-362	505	1	here	here	ADV
ftr-362	505	2	,	,	PUNCT
ftr-362	505	3	it	it	PRON
ftr-362	505	4	’s	’	VERB
ftr-362	505	5	better	well	ADJ
ftr-362	505	6	not	not	PART
ftr-362	505	7	to	to	PART
ftr-362	505	8	be	be	AUX
ftr-362	505	9	assigned	assign	VERB
ftr-362	505	10	an	an	DET
ftr-362	505	11	asset	asset	NOUN
ftr-362	505	12	class	class	NOUN
ftr-362	505	13	.	.	PUNCT
ftr-362	506	1	ppl	ppl	PROPN
ftr-362	506	2	corporation	corporation	PROPN
ftr-362	506	3	v.	v.	PROPN
ftr-362	506	4	commissioner	commissioner	PROPN
ftr-362	506	5	,	,	PUNCT
ftr-362	506	6	135	135	NUM
ftr-362	506	7	t.c	t.c	PROPN
ftr-362	506	8	.	.	PUNCT
ftr-362	507	1	no	no	INTJ
ftr-362	507	2	.	.	NOUN
ftr-362	507	3	8	8	NUM
ftr-362	507	4	(	(	PUNCT
ftr-362	507	5	7/28/10	7/28/10	NUM
ftr-362	507	6	)	)	PUNCT
ftr-362	507	7	.	.	PUNCT
ftr-362	508	1	the	the	DET
ftr-362	508	2	taxpayer	taxpayer	NOUN
ftr-362	508	3	public	public	ADJ
ftr-362	508	4	utility	utility	NOUN
ftr-362	508	5	company	company	NOUN
ftr-362	508	6	claimed	claim	VERB
ftr-362	508	7	that	that	SCONJ
ftr-362	508	8	streetlights	streetlight	NOUN
ftr-362	508	9	were	be	AUX
ftr-362	508	10	depreciable	depreciable	ADJ
ftr-362	508	11	over	over	ADP
ftr-362	508	12	seven	seven	NUM
ftr-362	508	13	years	year	NOUN
ftr-362	508	14	,	,	PUNCT
ftr-362	508	15	as	as	ADP
ftr-362	508	16	property	property	NOUN
ftr-362	508	17	for	for	ADP
ftr-362	508	18	which	which	PRON
ftr-362	508	19	there	there	PRON
ftr-362	508	20	is	be	VERB
ftr-362	508	21	no	no	DET
ftr-362	508	22	assigned	assign	VERB
ftr-362	508	23	recovery	recovery	NOUN
ftr-362	508	24	period	period	NOUN
ftr-362	508	25	,	,	PUNCT
ftr-362	508	26	while	while	SCONJ
ftr-362	508	27	the	the	DET
ftr-362	508	28	irs	irs	PROPN
ftr-362	508	29	asserted	assert	VERB
ftr-362	508	30	that	that	SCONJ
ftr-362	508	31	the	the	DET
ftr-362	508	32	proper	proper	ADJ
ftr-362	508	33	recovery	recovery	NOUN
ftr-362	508	34	period	period	NOUN
ftr-362	508	35	for	for	ADP
ftr-362	508	36	the	the	DET
ftr-362	508	37	streetlights	streetlight	NOUN
ftr-362	508	38	was	be	AUX
ftr-362	508	39	20	20	NUM
ftr-362	508	40	years	year	NOUN
ftr-362	508	41	,	,	PUNCT
ftr-362	508	42	as	as	ADP
ftr-362	508	43	electric	electric	ADJ
ftr-362	508	44	utility	utility	NOUN
ftr-362	508	45	transmission	transmission	NOUN
ftr-362	508	46	and	and	CCONJ
ftr-362	508	47	distribution	distribution	NOUN
ftr-362	508	48	plant	plant	NOUN
ftr-362	508	49	,	,	PUNCT
ftr-362	508	50	or	or	CCONJ
ftr-362	508	51	alternatively	alternatively	ADV
ftr-362	508	52	15	15	NUM
ftr-362	508	53	years	year	NOUN
ftr-362	508	54	,	,	PUNCT
ftr-362	508	55	as	as	ADP
ftr-362	508	56	land	land	NOUN
ftr-362	508	57	improvements	improvement	NOUN
ftr-362	508	58	.	.	PUNCT
ftr-362	509	1	the	the	DET
ftr-362	509	2	tax	tax	NOUN
ftr-362	509	3	court	court	NOUN
ftr-362	509	4	(	(	PUNCT
ftr-362	509	5	judge	judge	PROPN
ftr-362	509	6	halpern	halpern	PROPN
ftr-362	509	7	)	)	PUNCT
ftr-362	509	8	held	hold	VERB
ftr-362	509	9	that	that	DET
ftr-362	509	10	street	street	NOUN
ftr-362	509	11	lighting	lighting	NOUN
ftr-362	509	12	,	,	PUNCT
ftr-362	509	13	including	include	VERB
ftr-362	509	14	lamps	lamp	NOUN
ftr-362	509	15	,	,	PUNCT
ftr-362	509	16	poles	pole	NOUN
ftr-362	509	17	and	and	CCONJ
ftr-362	509	18	wiring	wiring	NOUN
ftr-362	509	19	,	,	PUNCT
ftr-362	509	20	owned	own	VERB
ftr-362	509	21	and	and	CCONJ
ftr-362	509	22	installed	instal	VERB
ftr-362	509	23	by	by	ADP
ftr-362	509	24	an	an	DET
ftr-362	509	25	electric	electric	ADJ
ftr-362	509	26	utility	utility	NOUN
ftr-362	509	27	for	for	ADP
ftr-362	509	28	public	public	ADJ
ftr-362	509	29	and	and	CCONJ
ftr-362	509	30	private	private	ADJ
ftr-362	509	31	customers	customer	NOUN
ftr-362	509	32	constituted	constitute	VERB
ftr-362	509	33	property	property	NOUN
ftr-362	509	34	without	without	ADP
ftr-362	509	35	a	a	DET
ftr-362	509	36	class	class	NOUN
ftr-362	509	37	life	life	NOUN
ftr-362	509	38	and	and	CCONJ
ftr-362	509	39	were	be	AUX
ftr-362	509	40	thus	thus	ADV
ftr-362	509	41	eligible	eligible	ADJ
ftr-362	509	42	for	for	ADP
ftr-362	509	43	seven	seven	NUM
ftr-362	509	44	year	year	NOUN
ftr-362	509	45	macrs	macrs	NOUN
ftr-362	509	46	recovery	recovery	NOUN
ftr-362	509	47	under	under	ADP
ftr-362	509	48	§	§	PROPN
ftr-362	509	49	168(e)(2	168(e)(2	NUM
ftr-362	509	50	)	)	PUNCT
ftr-362	509	51	&	&	CCONJ
ftr-362	509	52	(	(	PUNCT
ftr-362	509	53	3	3	NUM
ftr-362	509	54	)	)	PUNCT
ftr-362	509	55	.	.	PUNCT
ftr-362	510	1	judge	judge	PROPN
ftr-362	510	2	halpern	halpern	PROPN
ftr-362	510	3	found	find	VERB
ftr-362	510	4	that	that	SCONJ
ftr-362	510	5	the	the	DET
ftr-362	510	6	streetlights	streetlight	NOUN
ftr-362	510	7	were	be	AUX
ftr-362	510	8	neither	neither	CCONJ
ftr-362	510	9	(	(	PUNCT
ftr-362	510	10	1	1	X
ftr-362	510	11	)	)	PUNCT
ftr-362	510	12	electric	electric	ADJ
ftr-362	510	13	utility	utility	NOUN
ftr-362	510	14	transmission	transmission	NOUN
ftr-362	510	15	and	and	CCONJ
ftr-362	510	16	distribution	distribution	NOUN
ftr-362	510	17	plant	plant	NOUN
ftr-362	510	18	,	,	PUNCT
ftr-362	510	19	because	because	SCONJ
ftr-362	510	20	they	they	PRON
ftr-362	510	21	were	be	AUX
ftr-362	510	22	“	"	PUNCT
ftr-362	510	23	‘	'	PUNCT
ftr-362	510	24	primarily	primarily	ADV
ftr-362	510	25	used	use	VERB
ftr-362	510	26	’	'	PUNCT
ftr-362	510	27	to	to	PART
ftr-362	510	28	make	make	VERB
ftr-362	510	29	light	light	ADJ
ftr-362	510	30	,	,	PUNCT
ftr-362	510	31	not	not	PART
ftr-362	510	32	to	to	PART
ftr-362	510	33	distribute	distribute	VERB
ftr-362	510	34	electricity	electricity	NOUN
ftr-362	510	35	,	,	PUNCT
ftr-362	510	36	”	"	PUNCT
ftr-362	510	37	and	and	CCONJ
ftr-362	510	38	not	not	PART
ftr-362	510	39	used	use	VERB
ftr-362	510	40	in	in	ADP
ftr-362	510	41	the	the	DET
ftr-362	510	42	distribution	distribution	NOUN
ftr-362	510	43	of	of	ADP
ftr-362	510	44	electricity	electricity	NOUN
ftr-362	510	45	for	for	ADP
ftr-362	510	46	sale	sale	NOUN
ftr-362	510	47	,	,	PUNCT
ftr-362	510	48	nor	nor	CCONJ
ftr-362	510	49	(	(	PUNCT
ftr-362	510	50	2	2	X
ftr-362	510	51	)	)	PUNCT
ftr-362	510	52	land	land	NOUN
ftr-362	510	53	improvements	improvement	NOUN
ftr-362	510	54	,	,	PUNCT
ftr-362	510	55	because	because	SCONJ
ftr-362	510	56	they	they	PRON
ftr-362	510	57	were	be	AUX
ftr-362	510	58	bolted	bolt	VERB
ftr-362	510	59	to	to	ADP
ftr-362	510	60	wood	wood	NOUN
ftr-362	510	61	poles	pole	NOUN
ftr-362	510	62	and	and	CCONJ
ftr-362	510	63	buildings	building	NOUN
ftr-362	510	64	and	and	CCONJ
ftr-362	510	65	not	not	PART
ftr-362	510	66	affixed	affix	VERB
ftr-362	510	67	to	to	ADP
ftr-362	510	68	anything	anything	PRON
ftr-362	510	69	in	in	ADP
ftr-362	510	70	an	an	DET
ftr-362	510	71	inherently	inherently	ADV
ftr-362	510	72	permanent	permanent	ADJ
ftr-362	510	73	way	way	NOUN
ftr-362	510	74	.	.	PUNCT
ftr-362	511	1	judge	judge	PROPN
ftr-362	511	2	halpern	halpern	PROPN
ftr-362	511	3	applied	apply	VERB
ftr-362	511	4	the	the	DET
ftr-362	511	5	six	six	NUM
ftr-362	511	6	2011	2011	NUM
ftr-362	511	7	]	]	PUNCT
ftr-362	511	8	recent	recent	ADJ
ftr-362	511	9	developments	development	NOUN
ftr-362	511	10	in	in	ADP
ftr-362	511	11	federal	federal	ADJ
ftr-362	511	12	income	income	NOUN
ftr-362	511	13	taxation	taxation	NOUN
ftr-362	511	14	591	591	NUM
ftr-362	511	15	factors	factor	NOUN
ftr-362	511	16	of	of	ADP
ftr-362	511	17	whiteco	whiteco	NOUN
ftr-362	511	18	industries	industry	NOUN
ftr-362	511	19	,	,	PUNCT
ftr-362	511	20	inc	inc	PROPN
ftr-362	511	21	.	.	PROPN
ftr-362	512	1	v.	v.	PROPN
ftr-362	512	2	commissioner	commissioner	PROPN
ftr-362	512	3	,	,	PUNCT
ftr-362	512	4	65	65	NUM
ftr-362	512	5	t.c	t.c	PROPN
ftr-362	512	6	.	.	PROPN
ftr-362	513	1	664	664	NUM
ftr-362	513	2	(	(	PUNCT
ftr-362	513	3	1975	1975	NUM
ftr-362	513	4	)	)	PUNCT
ftr-362	513	5	,	,	PUNCT
ftr-362	513	6	which	which	PRON
ftr-362	513	7	focus	focus	VERB
ftr-362	513	8	on	on	ADP
ftr-362	513	9	the	the	DET
ftr-362	513	10	permanence	permanence	NOUN
ftr-362	513	11	of	of	ADP
ftr-362	513	12	the	the	DET
ftr-362	513	13	depreciable	depreciable	ADJ
ftr-362	513	14	property	property	NOUN
ftr-362	513	15	and	and	CCONJ
ftr-362	513	16	the	the	DET
ftr-362	513	17	damage	damage	NOUN
ftr-362	513	18	caused	cause	VERB
ftr-362	513	19	to	to	ADP
ftr-362	513	20	it	it	PRON
ftr-362	513	21	or	or	CCONJ
ftr-362	513	22	to	to	ADP
ftr-362	513	23	realty	realty	NOUN
ftr-362	513	24	upon	upon	SCONJ
ftr-362	513	25	removal	removal	NOUN
ftr-362	513	26	of	of	ADP
ftr-362	513	27	the	the	DET
ftr-362	513	28	depreciable	depreciable	ADJ
ftr-362	513	29	property	property	NOUN
ftr-362	513	30	:	:	PUNCT
ftr-362	513	31	(	(	PUNCT
ftr-362	513	32	1	1	X
ftr-362	513	33	)	)	PUNCT
ftr-362	513	34	“	"	PUNCT
ftr-362	513	35	is	be	AUX
ftr-362	513	36	the	the	DET
ftr-362	513	37	property	property	NOUN
ftr-362	513	38	capable	capable	ADJ
ftr-362	513	39	of	of	ADP
ftr-362	513	40	being	be	AUX
ftr-362	513	41	moved	move	VERB
ftr-362	513	42	,	,	PUNCT
ftr-362	513	43	and	and	CCONJ
ftr-362	513	44	has	have	VERB
ftr-362	513	45	it	it	PRON
ftr-362	513	46	in	in	ADP
ftr-362	513	47	fact	fact	NOUN
ftr-362	513	48	been	be	AUX
ftr-362	513	49	moved	move	VERB
ftr-362	513	50	?	?	PUNCT
ftr-362	513	51	”	"	PUNCT
ftr-362	514	1	(	(	PUNCT
ftr-362	514	2	2	2	X
ftr-362	514	3	)	)	PUNCT
ftr-362	514	4	“	"	PUNCT
ftr-362	514	5	is	be	AUX
ftr-362	514	6	the	the	DET
ftr-362	514	7	property	property	NOUN
ftr-362	514	8	designed	design	VERB
ftr-362	514	9	or	or	CCONJ
ftr-362	514	10	constructed	construct	VERB
ftr-362	514	11	to	to	PART
ftr-362	514	12	remain	remain	VERB
ftr-362	514	13	permanently	permanently	ADV
ftr-362	514	14	in	in	ADP
ftr-362	514	15	place	place	NOUN
ftr-362	514	16	?	?	PUNCT
ftr-362	514	17	”	"	PUNCT
ftr-362	515	1	(	(	PUNCT
ftr-362	515	2	3	3	X
ftr-362	515	3	)	)	PUNCT
ftr-362	515	4	“	"	PUNCT
ftr-362	515	5	are	be	AUX
ftr-362	515	6	there	there	PRON
ftr-362	515	7	circumstances	circumstance	NOUN
ftr-362	515	8	which	which	PRON
ftr-362	515	9	tend	tend	VERB
ftr-362	515	10	to	to	PART
ftr-362	515	11	show	show	VERB
ftr-362	515	12	the	the	DET
ftr-362	515	13	expected	expect	VERB
ftr-362	515	14	or	or	CCONJ
ftr-362	515	15	intended	intend	VERB
ftr-362	515	16	length	length	NOUN
ftr-362	515	17	of	of	ADP
ftr-362	515	18	affixation	affixation	NOUN
ftr-362	515	19	,	,	PUNCT
ftr-362	515	20	i.e.	i.e.	X
ftr-362	515	21	,	,	PUNCT
ftr-362	515	22	are	be	AUX
ftr-362	515	23	there	there	PRON
ftr-362	515	24	circumstances	circumstance	NOUN
ftr-362	515	25	which	which	PRON
ftr-362	515	26	show	show	VERB
ftr-362	515	27	that	that	SCONJ
ftr-362	515	28	the	the	DET
ftr-362	515	29	property	property	NOUN
ftr-362	515	30	may	may	AUX
ftr-362	515	31	or	or	CCONJ
ftr-362	515	32	will	will	AUX
ftr-362	515	33	have	have	VERB
ftr-362	515	34	to	to	PART
ftr-362	515	35	be	be	AUX
ftr-362	515	36	moved	move	VERB
ftr-362	515	37	?	?	PUNCT
ftr-362	515	38	”	"	PUNCT
ftr-362	516	1	(	(	PUNCT
ftr-362	516	2	4	4	NUM
ftr-362	516	3	)	)	PUNCT
ftr-362	516	4	“	"	PUNCT
ftr-362	516	5	how	how	SCONJ
ftr-362	516	6	substantial	substantial	ADJ
ftr-362	516	7	a	a	DET
ftr-362	516	8	job	job	NOUN
ftr-362	516	9	is	be	AUX
ftr-362	516	10	removal	removal	NOUN
ftr-362	516	11	of	of	ADP
ftr-362	516	12	the	the	DET
ftr-362	516	13	property	property	NOUN
ftr-362	516	14	and	and	CCONJ
ftr-362	516	15	how	how	SCONJ
ftr-362	516	16	time	time	NOUN
ftr-362	516	17	-	-	PUNCT
ftr-362	516	18	consuming	consume	VERB
ftr-362	516	19	is	be	AUX
ftr-362	516	20	it	it	PRON
ftr-362	516	21	?	?	PUNCT
ftr-362	517	1	is	be	AUX
ftr-362	517	2	it	it	PRON
ftr-362	517	3	‘	'	PUNCT
ftr-362	517	4	readily	readily	ADV
ftr-362	517	5	removable	removable	ADJ
ftr-362	517	6	’	'	PUNCT
ftr-362	517	7	?	?	PUNCT
ftr-362	517	8	”	"	PUNCT
ftr-362	518	1	(	(	PUNCT
ftr-362	518	2	5	5	NUM
ftr-362	518	3	)	)	PUNCT
ftr-362	518	4	“	"	PUNCT
ftr-362	518	5	how	how	SCONJ
ftr-362	518	6	much	much	ADJ
ftr-362	518	7	damage	damage	NOUN
ftr-362	518	8	will	will	AUX
ftr-362	518	9	the	the	DET
ftr-362	518	10	property	property	NOUN
ftr-362	518	11	sustain	sustain	VERB
ftr-362	518	12	upon	upon	SCONJ
ftr-362	518	13	its	its	PRON
ftr-362	518	14	removal	removal	NOUN
ftr-362	518	15	?	?	PUNCT
ftr-362	518	16	”	"	PUNCT
ftr-362	519	1	and	and	CCONJ
ftr-362	519	2	(	(	PUNCT
ftr-362	519	3	6	6	NUM
ftr-362	519	4	)	)	PUNCT
ftr-362	519	5	“	"	PUNCT
ftr-362	519	6	what	what	PRON
ftr-362	519	7	is	be	AUX
ftr-362	519	8	the	the	DET
ftr-362	519	9	manner	manner	NOUN
ftr-362	519	10	of	of	ADP
ftr-362	519	11	affixation	affixation	NOUN
ftr-362	519	12	of	of	ADP
ftr-362	519	13	the	the	DET
ftr-362	519	14	property	property	NOUN
ftr-362	519	15	to	to	ADP
ftr-362	519	16	the	the	DET
ftr-362	519	17	land	land	NOUN
ftr-362	519	18	?	?	PUNCT
ftr-362	519	19	”	"	PUNCT
ftr-362	520	1	every	every	DET
ftr-362	520	2	factor	factor	NOUN
ftr-362	520	3	suggested	suggest	VERB
ftr-362	520	4	that	that	SCONJ
ftr-362	520	5	street	street	NOUN
ftr-362	520	6	lights	light	NOUN
ftr-362	520	7	,	,	PUNCT
ftr-362	520	8	including	include	VERB
ftr-362	520	9	poles	pole	NOUN
ftr-362	520	10	bolted	bolt	VERB
ftr-362	520	11	to	to	ADP
ftr-362	520	12	concrete	concrete	ADJ
ftr-362	520	13	foundations	foundation	NOUN
ftr-362	520	14	,	,	PUNCT
ftr-362	520	15	which	which	PRON
ftr-362	520	16	were	be	AUX
ftr-362	520	17	easily	easily	ADV
ftr-362	520	18	moved	move	VERB
ftr-362	520	19	,	,	PUNCT
ftr-362	520	20	were	be	AUX
ftr-362	520	21	not	not	PART
ftr-362	520	22	land	land	NOUN
ftr-362	520	23	improvements	improvement	NOUN
ftr-362	520	24	.	.	PUNCT
ftr-362	521	1	a.	a.	PROPN
ftr-362	521	2	entergy	entergy	PROPN
ftr-362	521	3	corporation	corporation	PROPN
ftr-362	521	4	&	&	CCONJ
ftr-362	521	5	affiliated	affiliated	ADJ
ftr-362	521	6	subsidiaries	subsidiary	NOUN
ftr-362	521	7	v.	v.	ADP
ftr-362	521	8	commissioner	commissioner	PROPN
ftr-362	521	9	,	,	PUNCT
ftr-362	521	10	t.c	t.c	PROPN
ftr-362	521	11	.memo	.memo	NUM
ftr-362	521	12	2010	2010	NUM
ftr-362	521	13	-	-	SYM
ftr-362	521	14	166	166	NUM
ftr-362	521	15	(	(	PUNCT
ftr-362	521	16	7/28/10	7/28/10	NUM
ftr-362	521	17	)	)	PUNCT
ftr-362	521	18	.	.	PUNCT
ftr-362	522	1	this	this	DET
ftr-362	522	2	case	case	NOUN
ftr-362	522	3	follows	follow	VERB
ftr-362	522	4	ppl	ppl	PROPN
ftr-362	522	5	corp	corp	PROPN
ftr-362	522	6	.	.	PROPN
ftr-362	523	1	v.	v.	PROPN
ftr-362	523	2	commissioner	commissioner	PROPN
ftr-362	523	3	,	,	PUNCT
ftr-362	523	4	(	(	PUNCT
ftr-362	523	5	7/28/10	7/28/10	NUM
ftr-362	523	6	)	)	PUNCT
ftr-362	523	7	,	,	PUNCT
ftr-362	523	8	on	on	ADP
ftr-362	523	9	essentially	essentially	ADV
ftr-362	523	10	similar	similar	ADJ
ftr-362	523	11	facts	fact	NOUN
ftr-362	523	12	.	.	PUNCT
ftr-362	524	1	8	8	X
ftr-362	524	2	.	.	X
ftr-362	524	3	oral	oral	ADJ
ftr-362	524	4	leases	lease	NOUN
ftr-362	524	5	do	do	AUX
ftr-362	524	6	n’t	not	PART
ftr-362	524	7	cut	cut	VERB
ftr-362	524	8	it	it	PRON
ftr-362	524	9	if	if	SCONJ
ftr-362	524	10	you	you	PRON
ftr-362	524	11	want	want	VERB
ftr-362	524	12	a	a	DET
ftr-362	524	13	§	§	PROPN
ftr-362	524	14	179	179	NUM
ftr-362	524	15	deduction	deduction	NOUN
ftr-362	524	16	for	for	ADP
ftr-362	524	17	the	the	DET
ftr-362	524	18	leased	lease	VERB
ftr-362	524	19	property	property	NOUN
ftr-362	524	20	.	.	PUNCT
ftr-362	525	1	thomann	thomann	PROPN
ftr-362	525	2	v.	v.	PROPN
ftr-362	525	3	commissioner	commissioner	PROPN
ftr-362	525	4	,	,	PUNCT
ftr-362	525	5	t.c	t.c	PROPN
ftr-362	525	6	.	.	PROPN
ftr-362	525	7	memo	memo	NOUN
ftr-362	525	8	.	.	PUNCT
ftr-362	526	1	2010	2010	NUM
ftr-362	526	2	-	-	SYM
ftr-362	526	3	241	241	NUM
ftr-362	526	4	(	(	PUNCT
ftr-362	526	5	11/1/10	11/1/10	NUM
ftr-362	526	6	)	)	PUNCT
ftr-362	526	7	.	.	PUNCT
ftr-362	527	1	pursuant	pursuant	ADJ
ftr-362	527	2	to	to	ADP
ftr-362	527	3	§	§	PROPN
ftr-362	527	4	179(d)(5)(b	179(d)(5)(b	PROPN
ftr-362	527	5	)	)	PUNCT
ftr-362	527	6	,	,	PUNCT
ftr-362	527	7	a	a	DET
ftr-362	527	8	taxpayer	taxpayer	NOUN
ftr-362	527	9	(	(	PUNCT
ftr-362	527	10	other	other	ADJ
ftr-362	527	11	than	than	ADP
ftr-362	527	12	a	a	DET
ftr-362	527	13	corporation	corporation	NOUN
ftr-362	527	14	)	)	PUNCT
ftr-362	527	15	who	who	PRON
ftr-362	527	16	leases	lease	VERB
ftr-362	527	17	property	property	NOUN
ftr-362	527	18	to	to	ADP
ftr-362	527	19	others	other	NOUN
ftr-362	527	20	may	may	AUX
ftr-362	527	21	not	not	PART
ftr-362	527	22	deduct	deduct	VERB
ftr-362	527	23	the	the	DET
ftr-362	527	24	cost	cost	NOUN
ftr-362	527	25	of	of	ADP
ftr-362	527	26	the	the	DET
ftr-362	527	27	leased	lease	VERB
ftr-362	527	28	property	property	NOUN
ftr-362	527	29	under	under	ADP
ftr-362	527	30	§	§	PROPN
ftr-362	527	31	179	179	NUM
ftr-362	527	32	unless	unless	SCONJ
ftr-362	527	33	the	the	DET
ftr-362	527	34	taxpayer	taxpayer	NOUN
ftr-362	527	35	meets	meet	VERB
ftr-362	527	36	a	a	DET
ftr-362	527	37	two	two	NUM
ftr-362	527	38	-	-	PUNCT
ftr-362	527	39	prong	prong	NOUN
ftr-362	527	40	test	test	NOUN
ftr-362	527	41	:	:	PUNCT
ftr-362	527	42	(	(	PUNCT
ftr-362	527	43	1	1	X
ftr-362	527	44	)	)	PUNCT
ftr-362	527	45	the	the	DET
ftr-362	527	46	term	term	NOUN
ftr-362	527	47	of	of	ADP
ftr-362	527	48	the	the	DET
ftr-362	527	49	lease	lease	NOUN
ftr-362	527	50	,	,	PUNCT
ftr-362	527	51	taking	take	VERB
ftr-362	527	52	into	into	ADP
ftr-362	527	53	account	account	NOUN
ftr-362	527	54	options	option	NOUN
ftr-362	527	55	to	to	PART
ftr-362	527	56	renew	renew	VERB
ftr-362	527	57	,	,	PUNCT
ftr-362	527	58	must	must	AUX
ftr-362	527	59	be	be	AUX
ftr-362	527	60	less	less	ADJ
ftr-362	527	61	than	than	ADP
ftr-362	527	62	50	50	NUM
ftr-362	527	63	percent	percent	NOUN
ftr-362	527	64	of	of	ADP
ftr-362	527	65	the	the	DET
ftr-362	527	66	class	class	NOUN
ftr-362	527	67	life	life	NOUN
ftr-362	527	68	of	of	ADP
ftr-362	527	69	the	the	DET
ftr-362	527	70	leased	lease	VERB
ftr-362	527	71	property	property	NOUN
ftr-362	527	72	,	,	PUNCT
ftr-362	527	73	and	and	CCONJ
ftr-362	527	74	(	(	PUNCT
ftr-362	527	75	2	2	X
ftr-362	527	76	)	)	PUNCT
ftr-362	527	77	the	the	DET
ftr-362	527	78	taxpayer	taxpayer	NOUN
ftr-362	527	79	’s	’s	PART
ftr-362	527	80	§	§	PROPN
ftr-362	527	81	162	162	NUM
ftr-362	527	82	business	business	NOUN
ftr-362	527	83	expenses	expense	NOUN
ftr-362	527	84	for	for	ADP
ftr-362	527	85	the	the	DET
ftr-362	527	86	leased	lease	VERB
ftr-362	527	87	property	property	NOUN
ftr-362	527	88	during	during	ADP
ftr-362	527	89	the	the	DET
ftr-362	527	90	initial	initial	ADJ
ftr-362	527	91	12	12	NUM
ftr-362	527	92	-	-	PUNCT
ftr-362	527	93	month	month	NOUN
ftr-362	527	94	period	period	NOUN
ftr-362	527	95	following	follow	VERB
ftr-362	527	96	the	the	DET
ftr-362	527	97	transfer	transfer	NOUN
ftr-362	527	98	of	of	ADP
ftr-362	527	99	the	the	DET
ftr-362	527	100	property	property	NOUN
ftr-362	527	101	to	to	ADP
ftr-362	527	102	the	the	DET
ftr-362	527	103	lessee	lessee	NOUN
ftr-362	527	104	must	must	AUX
ftr-362	527	105	exceed	exceed	VERB
ftr-362	527	106	15	15	NUM
ftr-362	527	107	percent	percent	NOUN
ftr-362	527	108	of	of	ADP
ftr-362	527	109	the	the	DET
ftr-362	527	110	rental	rental	ADJ
ftr-362	527	111	income	income	NOUN
ftr-362	527	112	from	from	ADP
ftr-362	527	113	the	the	DET
ftr-362	527	114	property	property	NOUN
ftr-362	527	115	.	.	PUNCT
ftr-362	528	1	in	in	ADP
ftr-362	528	2	this	this	DET
ftr-362	528	3	case	case	NOUN
ftr-362	528	4	,	,	PUNCT
ftr-362	528	5	the	the	DET
ftr-362	528	6	taxpayer	taxpayer	NOUN
ftr-362	528	7	leased	lease	VERB
ftr-362	528	8	property	property	NOUN
ftr-362	528	9	pursuant	pursuant	NOUN
ftr-362	528	10	to	to	ADP
ftr-362	528	11	an	an	DET
ftr-362	528	12	oral	oral	ADJ
ftr-362	528	13	lease	lease	NOUN
ftr-362	528	14	,	,	PUNCT
ftr-362	528	15	the	the	DET
ftr-362	528	16	annual	annual	ADJ
ftr-362	528	17	term	term	NOUN
ftr-362	528	18	of	of	ADP
ftr-362	528	19	which	which	PRON
ftr-362	528	20	was	be	AUX
ftr-362	528	21	extended	extend	VERB
ftr-362	528	22	several	several	ADJ
ftr-362	528	23	times	time	NOUN
ftr-362	528	24	.	.	PUNCT
ftr-362	529	1	judge	judge	PROPN
ftr-362	529	2	kroupa	kroupa	PROPN
ftr-362	529	3	held	hold	VERB
ftr-362	529	4	that	that	SCONJ
ftr-362	529	5	the	the	DET
ftr-362	529	6	lease	lease	NOUN
ftr-362	529	7	term	term	NOUN
ftr-362	529	8	was	be	AUX
ftr-362	529	9	indefinite	indefinite	ADJ
ftr-362	529	10	and	and	CCONJ
ftr-362	529	11	that	that	SCONJ
ftr-362	529	12	the	the	DET
ftr-362	529	13	statutory	statutory	ADJ
ftr-362	529	14	test	test	NOUN
ftr-362	529	15	thus	thus	ADV
ftr-362	529	16	was	be	AUX
ftr-362	529	17	not	not	PART
ftr-362	529	18	met	meet	VERB
ftr-362	529	19	.	.	PUNCT
ftr-362	530	1	the	the	DET
ftr-362	530	2	§	§	PROPN
ftr-362	530	3	179	179	NUM
ftr-362	530	4	deduction	deduction	NOUN
ftr-362	530	5	was	be	AUX
ftr-362	530	6	denied	deny	VERB
ftr-362	530	7	.	.	PUNCT
ftr-362	531	1	f.	f.	PROPN
ftr-362	531	2	credits	credit	VERB
ftr-362	531	3	1	1	NUM
ftr-362	531	4	.	.	PUNCT
ftr-362	532	1	a	a	DET
ftr-362	532	2	credit	credit	NOUN
ftr-362	532	3	for	for	ADP
ftr-362	532	4	vinny	vinny	VERB
ftr-362	532	5	gambini	gambini	PROPN
ftr-362	532	6	hiring	hire	VERB
ftr-362	532	7	disconnected	disconnected	ADJ
ftr-362	532	8	“	"	PUNCT
ftr-362	532	9	yutes	yute	NOUN
ftr-362	532	10	.	.	PUNCT
ftr-362	532	11	”	"	PUNCT
ftr-362	533	1	the	the	DET
ftr-362	533	2	2009	2009	NUM
ftr-362	533	3	arra	arra	PROPN
ftr-362	533	4	,	,	PUNCT
ftr-362	533	5	§	§	PROPN
ftr-362	533	6	1221	1221	NUM
ftr-362	533	7	,	,	PUNCT
ftr-362	533	8	added	add	VERB
ftr-362	533	9	two	two	NUM
ftr-362	533	10	new	new	ADJ
ftr-362	533	11	categories	category	NOUN
ftr-362	533	12	of	of	ADP
ftr-362	533	13	eligible	eligible	ADJ
ftr-362	533	14	employees	employee	NOUN
ftr-362	533	15	for	for	ADP
ftr-362	533	16	2009	2009	NUM
ftr-362	533	17	and	and	CCONJ
ftr-362	533	18	2010	2010	NUM
ftr-362	533	19	under	under	ADP
ftr-362	533	20	the	the	DET
ftr-362	533	21	existing	exist	VERB
ftr-362	533	22	code	code	NOUN
ftr-362	533	23	§	§	PROPN
ftr-362	533	24	51	51	NUM
ftr-362	533	25	work	work	NOUN
ftr-362	533	26	opportunity	opportunity	NOUN
ftr-362	533	27	tax	tax	NOUN
ftr-362	533	28	credit	credit	NOUN
ftr-362	533	29	:	:	PUNCT
ftr-362	533	30	unemployed	unemployed	ADJ
ftr-362	533	31	veterans	veteran	NOUN
ftr-362	533	32	and	and	CCONJ
ftr-362	533	33	“	"	PUNCT
ftr-362	533	34	disconnected	disconnected	ADJ
ftr-362	533	35	youth	youth	NOUN
ftr-362	533	36	.	.	PUNCT
ftr-362	533	37	”	"	PUNCT
ftr-362	534	1	to	to	PART
ftr-362	534	2	qualify	qualify	VERB
ftr-362	534	3	as	as	ADP
ftr-362	534	4	an	an	DET
ftr-362	534	5	unemployed	unemployed	ADJ
ftr-362	534	6	veteran	veteran	NOUN
ftr-362	534	7	,	,	PUNCT
ftr-362	534	8	the	the	DET
ftr-362	534	9	employee	employee	NOUN
ftr-362	534	10	(	(	PUNCT
ftr-362	534	11	1	1	X
ftr-362	534	12	)	)	PUNCT
ftr-362	534	13	must	must	AUX
ftr-362	534	14	have	have	AUX
ftr-362	534	15	been	be	AUX
ftr-362	534	16	discharged	discharge	VERB
ftr-362	534	17	from	from	ADP
ftr-362	534	18	active	active	ADJ
ftr-362	534	19	duty	duty	NOUN
ftr-362	534	20	in	in	ADP
ftr-362	534	21	the	the	DET
ftr-362	534	22	military	military	NOUN
ftr-362	534	23	(	(	PUNCT
ftr-362	534	24	after	after	ADP
ftr-362	534	25	serving	serve	VERB
ftr-362	534	26	at	at	ADP
ftr-362	534	27	least	least	ADV
ftr-362	534	28	180	180	NUM
ftr-362	534	29	days	day	NOUN
ftr-362	534	30	or	or	CCONJ
ftr-362	534	31	being	be	AUX
ftr-362	534	32	discharged	discharge	VERB
ftr-362	534	33	for	for	ADP
ftr-362	534	34	a	a	DET
ftr-362	534	35	service	service	NOUN
ftr-362	534	36	-	-	PUNCT
ftr-362	534	37	connected	connect	VERB
ftr-362	534	38	disability	disability	NOUN
ftr-362	534	39	)	)	PUNCT
ftr-362	534	40	during	during	ADP
ftr-362	534	41	the	the	DET
ftr-362	534	42	five	five	NUM
ftr-362	534	43	-	-	PUNCT
ftr-362	534	44	year	year	NOUN
ftr-362	534	45	period	period	NOUN
ftr-362	534	46	ending	end	VERB
ftr-362	534	47	on	on	ADP
ftr-362	534	48	the	the	DET
ftr-362	534	49	hiring	hiring	NOUN
ftr-362	534	50	date	date	NOUN
ftr-362	534	51	,	,	PUNCT
ftr-362	534	52	and	and	CCONJ
ftr-362	534	53	(	(	PUNCT
ftr-362	534	54	2	2	X
ftr-362	534	55	)	)	PUNCT
ftr-362	534	56	must	must	AUX
ftr-362	534	57	have	have	AUX
ftr-362	534	58	received	receive	VERB
ftr-362	534	59	unemployment	unemployment	NOUN
ftr-362	534	60	compensation	compensation	NOUN
ftr-362	534	61	for	for	ADP
ftr-362	534	62	at	at	ADV
ftr-362	534	63	least	least	ADV
ftr-362	534	64	four	four	NUM
ftr-362	534	65	weeks	week	NOUN
ftr-362	534	66	during	during	ADP
ftr-362	534	67	the	the	DET
ftr-362	534	68	one	one	NUM
ftr-362	534	69	-	-	PUNCT
ftr-362	534	70	year	year	NOUN
ftr-362	534	71	period	period	NOUN
ftr-362	534	72	ending	end	VERB
ftr-362	534	73	on	on	ADP
ftr-362	534	74	the	the	DET
ftr-362	534	75	hiring	hiring	NOUN
ftr-362	534	76	date	date	NOUN
ftr-362	534	77	.	.	PUNCT
ftr-362	535	1	a	a	DET
ftr-362	535	2	disconnected	disconnected	ADJ
ftr-362	535	3	youth	youth	NOUN
ftr-362	535	4	is	be	AUX
ftr-362	535	5	an	an	DET
ftr-362	535	6	individual	individual	NOUN
ftr-362	535	7	certified	certify	VERB
ftr-362	535	8	by	by	ADP
ftr-362	535	9	the	the	DET
ftr-362	535	10	592	592	NUM
ftr-362	535	11	florida	florida	PROPN
ftr-362	535	12	tax	tax	NOUN
ftr-362	535	13	review	review	NOUN
ftr-362	535	14	[	[	X
ftr-362	535	15	vol	vol	NOUN
ftr-362	535	16	.	.	PUNCT
ftr-362	536	1	10:9	10:9	NUM
ftr-362	536	2	designated	designate	VERB
ftr-362	536	3	local	local	ADJ
ftr-362	536	4	agency	agency	NOUN
ftr-362	536	5	who	who	PRON
ftr-362	536	6	is	be	AUX
ftr-362	536	7	(	(	PUNCT
ftr-362	536	8	1	1	NUM
ftr-362	536	9	)	)	PUNCT
ftr-362	536	10	at	at	ADP
ftr-362	536	11	least	least	ADJ
ftr-362	536	12	age	age	NOUN
ftr-362	536	13	16	16	NUM
ftr-362	536	14	but	but	CCONJ
ftr-362	536	15	not	not	PART
ftr-362	536	16	yet	yet	ADV
ftr-362	536	17	age	age	NOUN
ftr-362	536	18	25	25	NUM
ftr-362	536	19	on	on	ADP
ftr-362	536	20	the	the	DET
ftr-362	536	21	hiring	hiring	NOUN
ftr-362	536	22	date	date	NOUN
ftr-362	536	23	,	,	PUNCT
ftr-362	536	24	(	(	PUNCT
ftr-362	536	25	2	2	X
ftr-362	536	26	)	)	PUNCT
ftr-362	536	27	not	not	PART
ftr-362	536	28	regularly	regularly	ADV
ftr-362	536	29	attending	attend	VERB
ftr-362	536	30	any	any	DET
ftr-362	536	31	secondary	secondary	ADJ
ftr-362	536	32	,	,	PUNCT
ftr-362	536	33	technical	technical	ADJ
ftr-362	536	34	,	,	PUNCT
ftr-362	536	35	or	or	CCONJ
ftr-362	536	36	postsecondary	postsecondary	ADJ
ftr-362	536	37	school	school	NOUN
ftr-362	536	38	during	during	ADP
ftr-362	536	39	the	the	DET
ftr-362	536	40	six	six	NUM
ftr-362	536	41	-	-	PUNCT
ftr-362	536	42	month	month	NOUN
ftr-362	536	43	period	period	NOUN
ftr-362	536	44	preceding	precede	VERB
ftr-362	536	45	the	the	DET
ftr-362	536	46	hiring	hiring	NOUN
ftr-362	536	47	date	date	NOUN
ftr-362	536	48	,	,	PUNCT
ftr-362	536	49	(	(	PUNCT
ftr-362	536	50	3	3	X
ftr-362	536	51	)	)	PUNCT
ftr-362	536	52	not	not	PART
ftr-362	536	53	regularly	regularly	ADV
ftr-362	536	54	employed	employ	VERB
ftr-362	536	55	during	during	ADP
ftr-362	536	56	the	the	DET
ftr-362	536	57	six	six	NUM
ftr-362	536	58	-	-	PUNCT
ftr-362	536	59	month	month	NOUN
ftr-362	536	60	period	period	NOUN
ftr-362	536	61	preceding	precede	VERB
ftr-362	536	62	the	the	DET
ftr-362	536	63	hiring	hiring	NOUN
ftr-362	536	64	date	date	NOUN
ftr-362	536	65	,	,	PUNCT
ftr-362	536	66	and	and	CCONJ
ftr-362	536	67	(	(	PUNCT
ftr-362	536	68	4	4	X
ftr-362	536	69	)	)	PUNCT
ftr-362	536	70	not	not	PART
ftr-362	536	71	readily	readily	ADV
ftr-362	536	72	employable	employable	ADJ
ftr-362	536	73	by	by	ADP
ftr-362	536	74	reason	reason	NOUN
ftr-362	536	75	of	of	ADP
ftr-362	536	76	lacking	lack	VERB
ftr-362	536	77	a	a	DET
ftr-362	536	78	sufficient	sufficient	ADJ
ftr-362	536	79	number	number	NOUN
ftr-362	536	80	of	of	ADP
ftr-362	536	81	skills	skill	NOUN
ftr-362	536	82	.	.	PUNCT
ftr-362	537	1	a.	a.	NOUN
ftr-362	537	2	disconnected	disconnect	VERB
ftr-362	537	3	yutes	yute	NOUN
ftr-362	537	4	defined	define	VERB
ftr-362	537	5	.	.	PUNCT
ftr-362	538	1	notice	notice	PROPN
ftr-362	538	2	200928	200928	NUM
ftr-362	538	3	,	,	PUNCT
ftr-362	538	4	2009	2009	NUM
ftr-362	538	5	-	-	SYM
ftr-362	538	6	24	24	NUM
ftr-362	538	7	i.r.b	i.r.b	NOUN
ftr-362	538	8	.	.	PUNCT
ftr-362	539	1	1082	1082	NUM
ftr-362	539	2	(	(	PUNCT
ftr-362	539	3	5/28/09	5/28/09	NUM
ftr-362	539	4	)	)	PUNCT
ftr-362	539	5	.	.	PUNCT
ftr-362	540	1	2009	2009	NUM
ftr-362	540	2	arra	arra	PROPN
ftr-362	540	3	amended	amend	VERB
ftr-362	540	4	§	§	PROPN
ftr-362	540	5	51	51	NUM
ftr-362	540	6	to	to	PART
ftr-362	540	7	add	add	VERB
ftr-362	540	8	two	two	NUM
ftr-362	540	9	new	new	ADJ
ftr-362	540	10	targeted	target	VERB
ftr-362	540	11	groups	group	NOUN
ftr-362	540	12	for	for	ADP
ftr-362	540	13	purposes	purpose	NOUN
ftr-362	540	14	of	of	ADP
ftr-362	540	15	the	the	DET
ftr-362	540	16	§	§	PROPN
ftr-362	540	17	51	51	NUM
ftr-362	540	18	work	work	NOUN
ftr-362	540	19	opportunity	opportunity	NOUN
ftr-362	540	20	credit	credit	NOUN
ftr-362	540	21	:	:	PUNCT
ftr-362	540	22	unemployed	unemployed	ADJ
ftr-362	540	23	veterans	veteran	NOUN
ftr-362	540	24	and	and	CCONJ
ftr-362	540	25	disconnected	disconnected	ADJ
ftr-362	540	26	youths	youth	NOUN
ftr-362	540	27	who	who	PRON
ftr-362	540	28	begin	begin	VERB
ftr-362	540	29	work	work	NOUN
ftr-362	540	30	for	for	ADP
ftr-362	540	31	an	an	DET
ftr-362	540	32	employer	employer	NOUN
ftr-362	540	33	during	during	ADP
ftr-362	540	34	2009	2009	NUM
ftr-362	540	35	or	or	CCONJ
ftr-362	540	36	2010	2010	NUM
ftr-362	540	37	.	.	PUNCT
ftr-362	541	1	this	this	PRON
ftr-362	541	2	provides	provide	VERB
ftr-362	541	3	guidance	guidance	NOUN
ftr-362	541	4	on	on	ADP
ftr-362	541	5	the	the	DET
ftr-362	541	6	definition	definition	NOUN
ftr-362	541	7	of	of	ADP
ftr-362	541	8	“	"	PUNCT
ftr-362	541	9	disconnected	disconnected	ADJ
ftr-362	541	10	youth	youth	NOUN
ftr-362	541	11	.	.	PUNCT
ftr-362	541	12	”	"	PUNCT
ftr-362	542	1	it	it	PRON
ftr-362	542	2	also	also	ADV
ftr-362	542	3	provides	provide	VERB
ftr-362	542	4	transition	transition	NOUN
ftr-362	542	5	relief	relief	NOUN
ftr-362	542	6	for	for	ADP
ftr-362	542	7	employers	employer	NOUN
ftr-362	542	8	who	who	PRON
ftr-362	542	9	hire	hire	VERB
ftr-362	542	10	unemployed	unemployed	ADJ
ftr-362	542	11	veterans	veteran	NOUN
ftr-362	542	12	or	or	CCONJ
ftr-362	542	13	disconnected	disconnected	ADJ
ftr-362	542	14	youths	youth	NOUN
ftr-362	542	15	after	after	ADP
ftr-362	542	16	12/31/08	12/31/08	PROPN
ftr-362	542	17	,	,	PUNCT
ftr-362	542	18	and	and	CCONJ
ftr-362	542	19	before	before	ADP
ftr-362	542	20	7/17/09	7/17/09	PROPN
ftr-362	542	21	.	.	PUNCT
ftr-362	543	1	b.	b.	PROPN
ftr-362	544	1	the	the	DET
ftr-362	544	2	irs	irs	PROPN
ftr-362	544	3	is	be	AUX
ftr-362	544	4	paying	pay	VERB
ftr-362	544	5	you	you	PRON
ftr-362	544	6	not	not	PART
ftr-362	544	7	to	to	PART
ftr-362	544	8	fire	fire	VERB
ftr-362	544	9	newly	newly	ADV
ftr-362	544	10	hired	hire	VERB
ftr-362	544	11	people	people	NOUN
ftr-362	544	12	.	.	PUNCT
ftr-362	545	1	code	code	PROPN
ftr-362	545	2	§	§	PROPN
ftr-362	545	3	§	§	PROPN
ftr-362	545	4	38(b	38(b	NUM
ftr-362	545	5	)	)	PUNCT
ftr-362	545	6	and	and	CCONJ
ftr-362	545	7	39	39	NUM
ftr-362	545	8	,	,	PUNCT
ftr-362	545	9	as	as	SCONJ
ftr-362	545	10	amended	amend	VERB
ftr-362	545	11	by	by	ADP
ftr-362	545	12	the	the	DET
ftr-362	545	13	2010	2010	NUM
ftr-362	545	14	hire	hire	NOUN
ftr-362	545	15	act	act	NOUN
ftr-362	545	16	,	,	PUNCT
ftr-362	545	17	provide	provide	VERB
ftr-362	545	18	a	a	DET
ftr-362	545	19	credit	credit	NOUN
ftr-362	545	20	for	for	ADP
ftr-362	545	21	retaining	retain	VERB
ftr-362	545	22	newly	newly	ADV
ftr-362	545	23	hired	hire	VERB
ftr-362	545	24	workers	worker	NOUN
ftr-362	545	25	.	.	PUNCT
ftr-362	546	1	the	the	DET
ftr-362	546	2	amount	amount	NOUN
ftr-362	546	3	of	of	ADP
ftr-362	546	4	the	the	DET
ftr-362	546	5	credit	credit	NOUN
ftr-362	546	6	is	be	AUX
ftr-362	546	7	the	the	DET
ftr-362	546	8	lesser	less	ADJ
ftr-362	546	9	of	of	ADP
ftr-362	546	10	(	(	PUNCT
ftr-362	546	11	1	1	NUM
ftr-362	546	12	)	)	PUNCT
ftr-362	546	13	$	$	SYM
ftr-362	546	14	1,000	1,000	NUM
ftr-362	546	15	or	or	CCONJ
ftr-362	546	16	(	(	PUNCT
ftr-362	546	17	2	2	NUM
ftr-362	546	18	)	)	PUNCT
ftr-362	546	19	6.2	6.2	NUM
ftr-362	546	20	percent	percent	NOUN
ftr-362	546	21	of	of	ADP
ftr-362	546	22	the	the	DET
ftr-362	546	23	wages	wage	NOUN
ftr-362	546	24	paid	pay	VERB
ftr-362	546	25	to	to	ADP
ftr-362	546	26	the	the	DET
ftr-362	546	27	worker	worker	NOUN
ftr-362	546	28	during	during	ADP
ftr-362	546	29	the	the	DET
ftr-362	546	30	52	52	NUM
ftr-362	546	31	week	week	NOUN
ftr-362	546	32	period	period	NOUN
ftr-362	546	33	following	follow	VERB
ftr-362	546	34	the	the	DET
ftr-362	546	35	commencement	commencement	NOUN
ftr-362	546	36	of	of	ADP
ftr-362	546	37	employment	employment	NOUN
ftr-362	546	38	in	in	ADP
ftr-362	546	39	a	a	DET
ftr-362	546	40	tax	tax	NOUN
ftr-362	546	41	year	year	NOUN
ftr-362	546	42	ending	end	VERB
ftr-362	546	43	after	after	ADP
ftr-362	546	44	3/18/10	3/18/10	PROPN
ftr-362	546	45	.	.	PUNCT
ftr-362	547	1	the	the	DET
ftr-362	547	2	credit	credit	NOUN
ftr-362	547	3	is	be	AUX
ftr-362	547	4	not	not	PART
ftr-362	547	5	available	available	ADJ
ftr-362	547	6	unless	unless	SCONJ
ftr-362	547	7	the	the	DET
ftr-362	547	8	employee	employee	NOUN
ftr-362	547	9	’s	’s	PART
ftr-362	547	10	wages	wage	NOUN
ftr-362	547	11	(	(	PUNCT
ftr-362	547	12	as	as	SCONJ
ftr-362	547	13	defined	define	VERB
ftr-362	547	14	for	for	ADP
ftr-362	547	15	income	income	NOUN
ftr-362	547	16	tax	tax	NOUN
ftr-362	547	17	withholding	withholding	NOUN
ftr-362	547	18	in	in	ADP
ftr-362	547	19	§	§	PROPN
ftr-362	547	20	3401(a	3401(a	NOUN
ftr-362	547	21	)	)	PUNCT
ftr-362	547	22	)	)	PUNCT
ftr-362	547	23	during	during	ADP
ftr-362	547	24	the	the	DET
ftr-362	547	25	last	last	ADJ
ftr-362	547	26	26	26	NUM
ftr-362	547	27	weeks	week	NOUN
ftr-362	547	28	of	of	ADP
ftr-362	547	29	the	the	DET
ftr-362	547	30	period	period	NOUN
ftr-362	547	31	are	be	AUX
ftr-362	547	32	at	at	ADV
ftr-362	547	33	least	least	ADJ
ftr-362	547	34	80	80	NUM
ftr-362	547	35	percent	percent	NOUN
ftr-362	547	36	of	of	ADP
ftr-362	547	37	the	the	DET
ftr-362	547	38	wages	wage	NOUN
ftr-362	547	39	for	for	ADP
ftr-362	547	40	the	the	DET
ftr-362	547	41	first	first	ADJ
ftr-362	547	42	26	26	NUM
ftr-362	547	43	weeks	week	NOUN
ftr-362	547	44	of	of	ADP
ftr-362	547	45	that	that	DET
ftr-362	547	46	period	period	NOUN
ftr-362	547	47	.	.	PUNCT
ftr-362	548	1	the	the	DET
ftr-362	548	2	credit	credit	NOUN
ftr-362	548	3	is	be	AUX
ftr-362	548	4	allowed	allow	VERB
ftr-362	548	5	in	in	ADP
ftr-362	548	6	the	the	DET
ftr-362	548	7	year	year	NOUN
ftr-362	548	8	in	in	ADP
ftr-362	548	9	which	which	PRON
ftr-362	548	10	the	the	DET
ftr-362	548	11	52	52	NUM
ftr-362	548	12	week	week	NOUN
ftr-362	548	13	period	period	NOUN
ftr-362	548	14	ends	end	VERB
ftr-362	548	15	.	.	PUNCT
ftr-362	549	1	no	no	DET
ftr-362	549	2	portion	portion	NOUN
ftr-362	549	3	of	of	ADP
ftr-362	549	4	the	the	DET
ftr-362	549	5	unused	unused	ADJ
ftr-362	549	6	business	business	NOUN
ftr-362	549	7	credit	credit	NOUN
ftr-362	549	8	under	under	ADP
ftr-362	549	9	§	§	PROPN
ftr-362	549	10	38	38	NUM
ftr-362	549	11	for	for	ADP
ftr-362	549	12	any	any	DET
ftr-362	549	13	tax	tax	NOUN
ftr-362	549	14	year	year	NOUN
ftr-362	549	15	that	that	PRON
ftr-362	549	16	is	be	AUX
ftr-362	549	17	attributable	attributable	ADJ
ftr-362	549	18	to	to	ADP
ftr-362	549	19	the	the	DET
ftr-362	549	20	increased	increase	VERB
ftr-362	549	21	credit	credit	NOUN
ftr-362	549	22	under	under	ADP
ftr-362	549	23	the	the	DET
ftr-362	549	24	2010	2010	NUM
ftr-362	549	25	hire	hire	NOUN
ftr-362	549	26	act	act	NOUN
ftr-362	549	27	may	may	AUX
ftr-362	549	28	be	be	AUX
ftr-362	549	29	carried	carry	VERB
ftr-362	549	30	to	to	ADP
ftr-362	549	31	a	a	DET
ftr-362	549	32	tax	tax	NOUN
ftr-362	549	33	year	year	NOUN
ftr-362	549	34	beginning	begin	VERB
ftr-362	549	35	before	before	ADP
ftr-362	549	36	3/18/10	3/18/10	PROPN
ftr-362	549	37	.	.	PROPN
ftr-362	550	1	2	2	NUM
ftr-362	550	2	.	.	X
ftr-362	550	3	the	the	DET
ftr-362	550	4	research	research	NOUN
ftr-362	550	5	credit	credit	NOUN
ftr-362	550	6	is	be	AUX
ftr-362	550	7	available	available	ADJ
ftr-362	550	8	for	for	ADP
ftr-362	550	9	the	the	DET
ftr-362	550	10	whole	whole	ADJ
ftr-362	550	11	boat	boat	NOUN
ftr-362	550	12	.	.	PUNCT
ftr-362	551	1	trinity	trinity	NOUN
ftr-362	551	2	industries	industries	PROPN
ftr-362	551	3	,	,	PUNCT
ftr-362	551	4	inc	inc	PROPN
ftr-362	551	5	.	.	PROPN
ftr-362	552	1	v.	v.	PROPN
ftr-362	552	2	united	united	PROPN
ftr-362	552	3	states	states	PROPN
ftr-362	552	4	,	,	PUNCT
ftr-362	552	5	691	691	NUM
ftr-362	552	6	f.	f.	PROPN
ftr-362	552	7	supp	supp	PROPN
ftr-362	552	8	.	.	PUNCT
ftr-362	553	1	2d	2d	NOUN
ftr-362	553	2	688	688	NUM
ftr-362	553	3	(	(	PUNCT
ftr-362	553	4	n.d	n.d	PROPN
ftr-362	553	5	.	.	PROPN
ftr-362	553	6	tex	tex	PROPN
ftr-362	553	7	.	.	PROPN
ftr-362	553	8	1/29/10	1/29/10	NUM
ftr-362	553	9	)	)	PUNCT
ftr-362	553	10	.	.	PUNCT
ftr-362	554	1	for	for	ADP
ftr-362	554	2	purposes	purpose	NOUN
ftr-362	554	3	of	of	ADP
ftr-362	554	4	the	the	DET
ftr-362	554	5	§	§	PROPN
ftr-362	554	6	41	41	NUM
ftr-362	554	7	research	research	NOUN
ftr-362	554	8	credit	credit	NOUN
ftr-362	554	9	,	,	PUNCT
ftr-362	554	10	substantially	substantially	ADV
ftr-362	554	11	all	all	PRON
ftr-362	554	12	of	of	ADP
ftr-362	554	13	the	the	DET
ftr-362	554	14	research	research	NOUN
ftr-362	554	15	activities	activity	NOUN
ftr-362	554	16	undertaken	undertake	VERB
ftr-362	554	17	for	for	ADP
ftr-362	554	18	the	the	DET
ftr-362	554	19	discovery	discovery	NOUN
ftr-362	554	20	of	of	ADP
ftr-362	554	21	technological	technological	ADJ
ftr-362	554	22	information	information	NOUN
ftr-362	554	23	must	must	AUX
ftr-362	554	24	constitute	constitute	VERB
ftr-362	554	25	elements	element	NOUN
ftr-362	554	26	of	of	ADP
ftr-362	554	27	a	a	DET
ftr-362	554	28	process	process	NOUN
ftr-362	554	29	that	that	PRON
ftr-362	554	30	relates	relate	VERB
ftr-362	554	31	to	to	ADP
ftr-362	554	32	a	a	DET
ftr-362	554	33	new	new	ADJ
ftr-362	554	34	or	or	CCONJ
ftr-362	554	35	improved	improved	ADJ
ftr-362	554	36	function	function	NOUN
ftr-362	554	37	.	.	PUNCT
ftr-362	555	1	the	the	DET
ftr-362	555	2	tests	test	NOUN
ftr-362	555	3	of	of	ADP
ftr-362	555	4	§	§	PROPN
ftr-362	555	5	41	41	NUM
ftr-362	555	6	are	be	AUX
ftr-362	555	7	applied	apply	VERB
ftr-362	555	8	to	to	ADP
ftr-362	555	9	each	each	DET
ftr-362	555	10	“	"	PUNCT
ftr-362	555	11	business	business	NOUN
ftr-362	555	12	component	component	NOUN
ftr-362	555	13	”	"	PUNCT
ftr-362	555	14	of	of	ADP
ftr-362	555	15	the	the	DET
ftr-362	555	16	taxpayer	taxpayer	NOUN
ftr-362	555	17	,	,	PUNCT
ftr-362	555	18	which	which	PRON
ftr-362	555	19	is	be	AUX
ftr-362	555	20	a	a	DET
ftr-362	555	21	product	product	NOUN
ftr-362	555	22	or	or	CCONJ
ftr-362	555	23	process	process	NOUN
ftr-362	555	24	held	hold	VERB
ftr-362	555	25	for	for	ADP
ftr-362	555	26	sale	sale	NOUN
ftr-362	555	27	or	or	CCONJ
ftr-362	555	28	used	use	VERB
ftr-362	555	29	in	in	ADP
ftr-362	555	30	the	the	DET
ftr-362	555	31	business	business	NOUN
ftr-362	555	32	.	.	PUNCT
ftr-362	556	1	i.r.c	i.r.c	NOUN
ftr-362	556	2	.	.	PUNCT
ftr-362	557	1	§	§	PROPN
ftr-362	557	2	41(d)(2	41(d)(2	NUM
ftr-362	557	3	)	)	PUNCT
ftr-362	557	4	.	.	PUNCT
ftr-362	558	1	a	a	DET
ftr-362	558	2	trinity	trinity	NOUN
ftr-362	558	3	subsidiary	subsidiary	NOUN
ftr-362	558	4	designed	design	VERB
ftr-362	558	5	and	and	CCONJ
ftr-362	558	6	built	build	VERB
ftr-362	558	7	six	six	NUM
ftr-362	558	8	prototype	prototype	NOUN
ftr-362	558	9	“	"	PUNCT
ftr-362	558	10	first	first	ADV
ftr-362	558	11	in	in	ADP
ftr-362	558	12	class	class	NOUN
ftr-362	558	13	”	"	PUNCT
ftr-362	558	14	ships	ship	NOUN
ftr-362	558	15	.	.	PUNCT
ftr-362	559	1	the	the	DET
ftr-362	559	2	court	court	NOUN
ftr-362	559	3	rejected	reject	VERB
ftr-362	559	4	the	the	DET
ftr-362	559	5	irs	irs	PROPN
ftr-362	559	6	’s	’s	PART
ftr-362	559	7	argument	argument	NOUN
ftr-362	559	8	that	that	SCONJ
ftr-362	559	9	the	the	DET
ftr-362	559	10	special	special	ADJ
ftr-362	559	11	order	order	NOUN
ftr-362	559	12	ships	ship	NOUN
ftr-362	559	13	were	be	AUX
ftr-362	559	14	not	not	PART
ftr-362	559	15	held	hold	VERB
ftr-362	559	16	for	for	ADP
ftr-362	559	17	sale	sale	NOUN
ftr-362	559	18	because	because	SCONJ
ftr-362	559	19	they	they	PRON
ftr-362	559	20	were	be	AUX
ftr-362	559	21	not	not	PART
ftr-362	559	22	sold	sell	VERB
ftr-362	559	23	out	out	ADP
ftr-362	559	24	of	of	ADP
ftr-362	559	25	inventory	inventory	NOUN
ftr-362	559	26	.	.	PUNCT
ftr-362	560	1	the	the	DET
ftr-362	560	2	court	court	NOUN
ftr-362	560	3	also	also	ADV
ftr-362	560	4	refused	refuse	VERB
ftr-362	560	5	to	to	PART
ftr-362	560	6	accept	accept	VERB
ftr-362	560	7	the	the	DET
ftr-362	560	8	assertion	assertion	NOUN
ftr-362	560	9	that	that	SCONJ
ftr-362	560	10	because	because	SCONJ
ftr-362	560	11	each	each	DET
ftr-362	560	12	ship	ship	NOUN
ftr-362	560	13	consisted	consist	VERB
ftr-362	560	14	of	of	ADP
ftr-362	560	15	numerous	numerous	ADJ
ftr-362	560	16	existing	exist	VERB
ftr-362	560	17	subassemblies	subassemblie	NOUN
ftr-362	560	18	incorporated	incorporate	VERB
ftr-362	560	19	into	into	ADP
ftr-362	560	20	a	a	DET
ftr-362	560	21	ship	ship	NOUN
ftr-362	560	22	design	design	NOUN
ftr-362	560	23	that	that	SCONJ
ftr-362	560	24	the	the	DET
ftr-362	560	25	total	total	ADJ
ftr-362	560	26	development	development	NOUN
ftr-362	560	27	cost	cost	NOUN
ftr-362	560	28	of	of	ADP
ftr-362	560	29	each	each	DET
ftr-362	560	30	ship	ship	NOUN
ftr-362	560	31	did	do	AUX
ftr-362	560	32	not	not	PART
ftr-362	560	33	constitute	constitute	VERB
ftr-362	560	34	a	a	DET
ftr-362	560	35	qualified	qualified	ADJ
ftr-362	560	36	research	research	NOUN
ftr-362	560	37	expense	expense	NOUN
ftr-362	560	38	.	.	PUNCT
ftr-362	561	1	citing	cite	VERB
ftr-362	561	2	reg	reg	NOUN
ftr-362	561	3	.	.	PUNCT
ftr-362	562	1	§	§	PROPN
ftr-362	562	2	1.41	1.41	NUM
ftr-362	562	3	-	-	PUNCT
ftr-362	562	4	4(a)(6	4(a)(6	NUM
ftr-362	562	5	)	)	PUNCT
ftr-362	562	6	,	,	PUNCT
ftr-362	562	7	the	the	DET
ftr-362	562	8	court	court	NOUN
ftr-362	562	9	held	hold	VERB
ftr-362	562	10	that	that	SCONJ
ftr-362	562	11	as	as	ADV
ftr-362	562	12	long	long	ADV
ftr-362	562	13	as	as	SCONJ
ftr-362	562	14	the	the	DET
ftr-362	562	15	taxpayer	taxpayer	NOUN
ftr-362	562	16	can	can	AUX
ftr-362	562	17	demonstrate	demonstrate	VERB
ftr-362	562	18	that	that	SCONJ
ftr-362	562	19	80	80	NUM
ftr-362	562	20	percent	percent	NOUN
ftr-362	562	21	of	of	ADP
ftr-362	562	22	2011	2011	NUM
ftr-362	562	23	]	]	PUNCT
ftr-362	562	24	recent	recent	ADJ
ftr-362	562	25	developments	development	NOUN
ftr-362	562	26	in	in	ADP
ftr-362	562	27	federal	federal	ADJ
ftr-362	562	28	income	income	NOUN
ftr-362	562	29	taxation	taxation	NOUN
ftr-362	562	30	593	593	NUM
ftr-362	562	31	a	a	DET
ftr-362	562	32	first	first	ADJ
ftr-362	562	33	-	-	PUNCT
ftr-362	562	34	in	in	ADP
ftr-362	562	35	-	-	PUNCT
ftr-362	562	36	class	class	NOUN
ftr-362	562	37	ship	ship	NOUN
ftr-362	562	38	was	be	AUX
ftr-362	562	39	part	part	NOUN
ftr-362	562	40	of	of	ADP
ftr-362	562	41	a	a	DET
ftr-362	562	42	process	process	NOUN
ftr-362	562	43	of	of	ADP
ftr-362	562	44	experimentation	experimentation	NOUN
ftr-362	562	45	,	,	PUNCT
ftr-362	562	46	the	the	DET
ftr-362	562	47	entire	entire	ADJ
ftr-362	562	48	cost	cost	NOUN
ftr-362	562	49	is	be	AUX
ftr-362	562	50	a	a	DET
ftr-362	562	51	research	research	NOUN
ftr-362	562	52	expenditure	expenditure	NOUN
ftr-362	562	53	.	.	PUNCT
ftr-362	563	1	the	the	DET
ftr-362	563	2	court	court	NOUN
ftr-362	563	3	also	also	ADV
ftr-362	563	4	indicated	indicate	VERB
ftr-362	563	5	that	that	SCONJ
ftr-362	563	6	the	the	DET
ftr-362	563	7	taxpayer	taxpayer	NOUN
ftr-362	563	8	failed	fail	VERB
ftr-362	563	9	to	to	PART
ftr-362	563	10	offer	offer	VERB
ftr-362	563	11	evidence	evidence	NOUN
ftr-362	563	12	from	from	ADP
ftr-362	563	13	which	which	PRON
ftr-362	563	14	the	the	DET
ftr-362	563	15	court	court	NOUN
ftr-362	563	16	could	could	AUX
ftr-362	563	17	determine	determine	VERB
ftr-362	563	18	the	the	DET
ftr-362	563	19	amount	amount	NOUN
ftr-362	563	20	of	of	ADP
ftr-362	563	21	research	research	NOUN
ftr-362	563	22	expenditure	expenditure	NOUN
ftr-362	563	23	relating	relate	VERB
ftr-362	563	24	to	to	ADP
ftr-362	563	25	any	any	DET
ftr-362	563	26	business	business	NOUN
ftr-362	563	27	component	component	NOUN
ftr-362	563	28	smaller	small	ADJ
ftr-362	563	29	than	than	ADP
ftr-362	563	30	the	the	DET
ftr-362	563	31	entire	entire	ADJ
ftr-362	563	32	ship	ship	NOUN
ftr-362	563	33	.	.	PUNCT
ftr-362	564	1	the	the	DET
ftr-362	564	2	court	court	NOUN
ftr-362	564	3	then	then	ADV
ftr-362	564	4	found	find	VERB
ftr-362	564	5	that	that	SCONJ
ftr-362	564	6	80	80	NUM
ftr-362	564	7	percent	percent	NOUN
ftr-362	564	8	of	of	ADP
ftr-362	564	9	the	the	DET
ftr-362	564	10	costs	cost	NOUN
ftr-362	564	11	of	of	ADP
ftr-362	564	12	two	two	NUM
ftr-362	564	13	of	of	ADP
ftr-362	564	14	the	the	DET
ftr-362	564	15	six	six	NUM
ftr-362	564	16	projects	project	NOUN
ftr-362	564	17	for	for	ADP
ftr-362	564	18	which	which	PRON
ftr-362	564	19	the	the	DET
ftr-362	564	20	taxpayer	taxpayer	NOUN
ftr-362	564	21	claimed	claim	VERB
ftr-362	564	22	the	the	DET
ftr-362	564	23	research	research	NOUN
ftr-362	564	24	credit	credit	NOUN
ftr-362	564	25	represented	represent	VERB
ftr-362	564	26	qualified	qualified	ADJ
ftr-362	564	27	experimentation	experimentation	NOUN
ftr-362	564	28	.	.	PUNCT
ftr-362	565	1	3	3	X
ftr-362	565	2	.	.	X
ftr-362	565	3	who	who	PRON
ftr-362	565	4	says	say	VERB
ftr-362	565	5	congress	congress	PROPN
ftr-362	565	6	does	do	AUX
ftr-362	565	7	n’t	not	PART
ftr-362	565	8	love	love	VERB
ftr-362	565	9	small	small	ADJ
ftr-362	565	10	bidnesses	bidnesse	NOUN
ftr-362	565	11	?	?	PUNCT
ftr-362	566	1	big	big	ADJ
ftr-362	566	2	bidnesses	bidnesse	NOUN
ftr-362	566	3	are	be	AUX
ftr-362	566	4	required	require	VERB
ftr-362	566	5	to	to	PART
ftr-362	566	6	buy	buy	VERB
ftr-362	566	7	health	health	NOUN
ftr-362	566	8	insurance	insurance	NOUN
ftr-362	566	9	for	for	ADP
ftr-362	566	10	their	their	PRON
ftr-362	566	11	employees	employee	NOUN
ftr-362	566	12	and	and	CCONJ
ftr-362	566	13	must	must	AUX
ftr-362	566	14	pay	pay	VERB
ftr-362	566	15	excise	excise	NOUN
ftr-362	566	16	taxes	taxis	NOUN
ftr-362	566	17	if	if	SCONJ
ftr-362	566	18	they	they	PRON
ftr-362	566	19	do	do	AUX
ftr-362	566	20	n’t	n’t	NUM
ftr-362	566	21	;	;	PUNCT
ftr-362	566	22	small	small	ADJ
ftr-362	566	23	bidnesses	bidnesse	NOUN
ftr-362	566	24	,	,	PUNCT
ftr-362	566	25	which	which	PRON
ftr-362	566	26	are	be	AUX
ftr-362	566	27	n’t	not	PART
ftr-362	566	28	required	require	VERB
ftr-362	566	29	to	to	PART
ftr-362	566	30	buy	buy	VERB
ftr-362	566	31	health	health	NOUN
ftr-362	566	32	insurance	insurance	NOUN
ftr-362	566	33	for	for	ADP
ftr-362	566	34	their	their	PRON
ftr-362	566	35	employees	employee	NOUN
ftr-362	566	36	,	,	PUNCT
ftr-362	566	37	get	get	VERB
ftr-362	566	38	a	a	DET
ftr-362	566	39	tax	tax	NOUN
ftr-362	566	40	credit	credit	NOUN
ftr-362	566	41	if	if	SCONJ
ftr-362	566	42	they	they	PRON
ftr-362	566	43	do	do	VERB
ftr-362	566	44	.	.	PUNCT
ftr-362	567	1	new	new	ADJ
ftr-362	567	2	§	§	PROPN
ftr-362	567	3	45r	45r	NOUN
ftr-362	567	4	,	,	PUNCT
ftr-362	567	5	added	add	VERB
ftr-362	567	6	by	by	ADP
ftr-362	567	7	the	the	DET
ftr-362	567	8	2010	2010	NUM
ftr-362	567	9	health	health	NOUN
ftr-362	567	10	care	care	PROPN
ftr-362	567	11	act	act	PROPN
ftr-362	567	12	,	,	PUNCT
ftr-362	567	13	adds	add	VERB
ftr-362	567	14	to	to	ADP
ftr-362	567	15	the	the	DET
ftr-362	567	16	§	§	PROPN
ftr-362	567	17	38	38	NUM
ftr-362	567	18	general	general	ADJ
ftr-362	567	19	business	business	NOUN
ftr-362	567	20	credit	credit	NOUN
ftr-362	567	21	a	a	DET
ftr-362	567	22	credit	credit	NOUN
ftr-362	567	23	for	for	ADP
ftr-362	567	24	health	health	NOUN
ftr-362	567	25	insurance	insurance	NOUN
ftr-362	567	26	expenses	expense	NOUN
ftr-362	567	27	of	of	ADP
ftr-362	567	28	small	small	ADJ
ftr-362	567	29	business	business	NOUN
ftr-362	567	30	employers	employer	NOUN
ftr-362	567	31	,	,	PUNCT
ftr-362	567	32	effective	effective	ADJ
ftr-362	567	33	for	for	ADP
ftr-362	567	34	taxable	taxable	ADJ
ftr-362	567	35	years	year	NOUN
ftr-362	567	36	beginning	begin	VERB
ftr-362	567	37	in	in	ADP
ftr-362	567	38	2010	2010	NUM
ftr-362	567	39	.	.	PUNCT
ftr-362	568	1	this	this	DET
ftr-362	568	2	provision	provision	NOUN
ftr-362	568	3	is	be	AUX
ftr-362	568	4	generally	generally	ADV
ftr-362	568	5	intended	intend	VERB
ftr-362	568	6	to	to	PART
ftr-362	568	7	encourage	encourage	VERB
ftr-362	568	8	small	small	ADJ
ftr-362	568	9	employers	employer	NOUN
ftr-362	568	10	,	,	PUNCT
ftr-362	568	11	who	who	PRON
ftr-362	568	12	are	be	AUX
ftr-362	568	13	not	not	PART
ftr-362	568	14	required	require	VERB
ftr-362	568	15	to	to	PART
ftr-362	568	16	provide	provide	VERB
ftr-362	568	17	health	health	NOUN
ftr-362	568	18	insurance	insurance	NOUN
ftr-362	568	19	to	to	ADP
ftr-362	568	20	their	their	PRON
ftr-362	568	21	employees	employee	NOUN
ftr-362	568	22	under	under	ADP
ftr-362	568	23	other	other	ADJ
ftr-362	568	24	provisions	provision	NOUN
ftr-362	568	25	of	of	ADP
ftr-362	568	26	the	the	DET
ftr-362	568	27	act	act	NOUN
ftr-362	568	28	,	,	PUNCT
ftr-362	568	29	to	to	PART
ftr-362	568	30	provide	provide	VERB
ftr-362	568	31	health	health	NOUN
ftr-362	568	32	insurance	insurance	NOUN
ftr-362	568	33	benefits	benefit	NOUN
ftr-362	568	34	to	to	ADP
ftr-362	568	35	their	their	PRON
ftr-362	568	36	employees	employee	NOUN
ftr-362	568	37	.	.	PUNCT
ftr-362	569	1	some	some	DET
ftr-362	569	2	amount	amount	NOUN
ftr-362	569	3	of	of	ADP
ftr-362	569	4	the	the	DET
ftr-362	569	5	credit	credit	NOUN
ftr-362	569	6	is	be	AUX
ftr-362	569	7	available	available	ADJ
ftr-362	569	8	to	to	ADP
ftr-362	569	9	a	a	DET
ftr-362	569	10	business	business	NOUN
ftr-362	569	11	employer	employer	NOUN
ftr-362	569	12	with	with	ADP
ftr-362	569	13	no	no	DET
ftr-362	569	14	more	more	ADJ
ftr-362	569	15	than	than	ADP
ftr-362	569	16	25	25	NUM
ftr-362	569	17	full	full	ADJ
ftr-362	569	18	-	-	PUNCT
ftr-362	569	19	time	time	NOUN
ftr-362	569	20	equivalent	equivalent	ADJ
ftr-362	569	21	employees	employee	NOUN
ftr-362	569	22	(	(	PUNCT
ftr-362	569	23	2,080	2,080	NUM
ftr-362	569	24	hours	hour	NOUN
ftr-362	569	25	is	be	AUX
ftr-362	569	26	an	an	DET
ftr-362	569	27	fte	fte	NOUN
ftr-362	569	28	)	)	PUNCT
ftr-362	569	29	,	,	PUNCT
ftr-362	569	30	if	if	SCONJ
ftr-362	569	31	the	the	DET
ftr-362	569	32	employees	employee	NOUN
ftr-362	569	33	have	have	VERB
ftr-362	569	34	average	average	ADJ
ftr-362	569	35	annual	annual	ADJ
ftr-362	569	36	full	full	ADJ
ftr-362	569	37	-	-	PUNCT
ftr-362	569	38	time	time	NOUN
ftr-362	569	39	equivalent	equivalent	ADJ
ftr-362	569	40	wages	wage	NOUN
ftr-362	569	41	of	of	ADP
ftr-362	569	42	no	no	DET
ftr-362	569	43	more	more	ADJ
ftr-362	569	44	than	than	ADP
ftr-362	569	45	$	$	SYM
ftr-362	569	46	50,000	50,000	NUM
ftr-362	569	47	(	(	PUNCT
ftr-362	569	48	as	as	SCONJ
ftr-362	569	49	adjusted	adjust	VERB
ftr-362	569	50	for	for	ADP
ftr-362	569	51	inflation	inflation	NOUN
ftr-362	569	52	after	after	ADP
ftr-362	569	53	2014	2014	NUM
ftr-362	569	54	)	)	PUNCT
ftr-362	569	55	.	.	PUNCT
ftr-362	570	1	the	the	DET
ftr-362	570	2	full	full	ADJ
ftr-362	570	3	amount	amount	NOUN
ftr-362	570	4	of	of	ADP
ftr-362	570	5	the	the	DET
ftr-362	570	6	credit	credit	NOUN
ftr-362	570	7	is	be	AUX
ftr-362	570	8	available	available	ADJ
ftr-362	570	9	only	only	ADV
ftr-362	570	10	to	to	ADP
ftr-362	570	11	an	an	DET
ftr-362	570	12	employer	employer	NOUN
ftr-362	570	13	with	with	ADP
ftr-362	570	14	10	10	NUM
ftr-362	570	15	or	or	CCONJ
ftr-362	570	16	fewer	few	ADJ
ftr-362	570	17	full	full	ADJ
ftr-362	570	18	-	-	PUNCT
ftr-362	570	19	time	time	NOUN
ftr-362	570	20	equivalent	equivalent	ADJ
ftr-362	570	21	employees	employee	NOUN
ftr-362	570	22	,	,	PUNCT
ftr-362	570	23	whose	whose	DET
ftr-362	570	24	employees	employee	NOUN
ftr-362	570	25	have	have	VERB
ftr-362	570	26	average	average	ADJ
ftr-362	570	27	annual	annual	ADJ
ftr-362	570	28	full	full	ADJ
ftr-362	570	29	-	-	PUNCT
ftr-362	570	30	time	time	NOUN
ftr-362	570	31	equivalent	equivalent	ADJ
ftr-362	570	32	wages	wage	NOUN
ftr-362	570	33	from	from	ADP
ftr-362	570	34	the	the	DET
ftr-362	570	35	employer	employer	NOUN
ftr-362	570	36	of	of	ADP
ftr-362	570	37	less	less	ADJ
ftr-362	570	38	than	than	ADP
ftr-362	570	39	$	$	SYM
ftr-362	570	40	25,000	25,000	NUM
ftr-362	570	41	(	(	PUNCT
ftr-362	570	42	as	as	SCONJ
ftr-362	570	43	adjusted	adjust	VERB
ftr-362	570	44	for	for	ADP
ftr-362	570	45	inflation	inflation	NOUN
ftr-362	570	46	after	after	ADP
ftr-362	570	47	2014	2014	NUM
ftr-362	570	48	)	)	PUNCT
ftr-362	570	49	.	.	PUNCT
ftr-362	571	1	seasonal	seasonal	ADJ
ftr-362	571	2	workers	worker	NOUN
ftr-362	571	3	are	be	AUX
ftr-362	571	4	not	not	PART
ftr-362	571	5	taken	take	VERB
ftr-362	571	6	into	into	ADP
ftr-362	571	7	account	account	NOUN
ftr-362	571	8	.	.	PUNCT
ftr-362	572	1	employer	employer	NOUN
ftr-362	572	2	aggregation	aggregation	NOUN
ftr-362	572	3	rules	rule	NOUN
ftr-362	572	4	apply	apply	VERB
ftr-362	572	5	.	.	PUNCT
ftr-362	573	1	self	self	NOUN
ftr-362	573	2	-	-	PUNCT
ftr-362	573	3	employed	employ	VERB
ftr-362	573	4	individuals	individual	NOUN
ftr-362	573	5	,	,	PUNCT
ftr-362	573	6	including	include	VERB
ftr-362	573	7	partners	partner	NOUN
ftr-362	573	8	and	and	CCONJ
ftr-362	573	9	sole	sole	ADJ
ftr-362	573	10	proprietors	proprietor	NOUN
ftr-362	573	11	,	,	PUNCT
ftr-362	573	12	two	two	NUM
ftr-362	573	13	percent	percent	NOUN
ftr-362	573	14	shareholders	shareholder	NOUN
ftr-362	573	15	of	of	ADP
ftr-362	573	16	an	an	DET
ftr-362	573	17	s	s	NOUN
ftr-362	573	18	corporation	corporation	NOUN
ftr-362	573	19	,	,	PUNCT
ftr-362	573	20	and	and	CCONJ
ftr-362	573	21	five	five	NUM
ftr-362	573	22	percent	percent	NOUN
ftr-362	573	23	owners	owner	NOUN
ftr-362	573	24	of	of	ADP
ftr-362	573	25	the	the	DET
ftr-362	573	26	employer	employer	NOUN
ftr-362	573	27	(	(	PUNCT
ftr-362	573	28	as	as	SCONJ
ftr-362	573	29	defined	define	VERB
ftr-362	573	30	in	in	ADP
ftr-362	573	31	§	§	PROPN
ftr-362	573	32	416(i)(1)(b)(i	416(i)(1)(b)(i	NUM
ftr-362	573	33	)	)	PUNCT
ftr-362	573	34	)	)	PUNCT
ftr-362	573	35	are	be	AUX
ftr-362	573	36	not	not	PART
ftr-362	573	37	treated	treat	VERB
ftr-362	573	38	as	as	ADP
ftr-362	573	39	employees	employee	NOUN
ftr-362	573	40	,	,	PUNCT
ftr-362	573	41	and	and	CCONJ
ftr-362	573	42	sole	sole	ADJ
ftr-362	573	43	proprietors	proprietor	NOUN
ftr-362	573	44	can	can	AUX
ftr-362	573	45	not	not	PART
ftr-362	573	46	claim	claim	VERB
ftr-362	573	47	the	the	DET
ftr-362	573	48	credit	credit	NOUN
ftr-362	573	49	with	with	ADP
ftr-362	573	50	respect	respect	NOUN
ftr-362	573	51	to	to	ADP
ftr-362	573	52	employees	employee	NOUN
ftr-362	573	53	who	who	PRON
ftr-362	573	54	are	be	AUX
ftr-362	573	55	family	family	NOUN
ftr-362	573	56	members	member	NOUN
ftr-362	573	57	.	.	PUNCT
ftr-362	574	1	the	the	DET
ftr-362	574	2	credit	credit	NOUN
ftr-362	574	3	applies	apply	VERB
ftr-362	574	4	only	only	ADV
ftr-362	574	5	to	to	ADP
ftr-362	574	6	contributions	contribution	NOUN
ftr-362	574	7	under	under	ADP
ftr-362	574	8	a	a	DET
ftr-362	574	9	plan	plan	NOUN
ftr-362	574	10	that	that	PRON
ftr-362	574	11	requires	require	VERB
ftr-362	574	12	the	the	DET
ftr-362	574	13	employer	employer	NOUN
ftr-362	574	14	to	to	PART
ftr-362	574	15	make	make	VERB
ftr-362	574	16	a	a	DET
ftr-362	574	17	nonelective	nonelective	ADJ
ftr-362	574	18	contribution	contribution	NOUN
ftr-362	574	19	on	on	ADP
ftr-362	574	20	behalf	behalf	NOUN
ftr-362	574	21	of	of	ADP
ftr-362	574	22	each	each	DET
ftr-362	574	23	employee	employee	NOUN
ftr-362	574	24	who	who	PRON
ftr-362	574	25	enrolls	enroll	VERB
ftr-362	574	26	in	in	ADP
ftr-362	574	27	certain	certain	ADJ
ftr-362	574	28	defined	define	VERB
ftr-362	574	29	qualifying	qualify	VERB
ftr-362	574	30	health	health	NOUN
ftr-362	574	31	insurance	insurance	NOUN
ftr-362	574	32	offered	offer	VERB
ftr-362	574	33	to	to	ADP
ftr-362	574	34	employees	employee	NOUN
ftr-362	574	35	by	by	ADP
ftr-362	574	36	the	the	DET
ftr-362	574	37	employer	employer	NOUN
ftr-362	574	38	equal	equal	ADJ
ftr-362	574	39	to	to	ADP
ftr-362	574	40	a	a	DET
ftr-362	574	41	uniform	uniform	ADJ
ftr-362	574	42	percentage	percentage	NOUN
ftr-362	574	43	(	(	PUNCT
ftr-362	574	44	not	not	PART
ftr-362	574	45	less	less	ADJ
ftr-362	574	46	than	than	ADP
ftr-362	574	47	50	50	NUM
ftr-362	574	48	percent	percent	NOUN
ftr-362	574	49	)	)	PUNCT
ftr-362	574	50	of	of	ADP
ftr-362	574	51	the	the	DET
ftr-362	574	52	premium	premium	ADJ
ftr-362	574	53	cost	cost	NOUN
ftr-362	574	54	of	of	ADP
ftr-362	574	55	the	the	DET
ftr-362	574	56	qualifying	qualify	VERB
ftr-362	574	57	health	health	NOUN
ftr-362	574	58	plan	plan	NOUN
ftr-362	574	59	.	.	PUNCT
ftr-362	575	1	before	before	SCONJ
ftr-362	575	2	the	the	DET
ftr-362	575	3	phase	phase	NOUN
ftr-362	575	4	-	-	PUNCT
ftr-362	575	5	out	out	ADP
ftr-362	575	6	rules	rule	NOUN
ftr-362	575	7	are	be	AUX
ftr-362	575	8	applied	apply	VERB
ftr-362	575	9	,	,	PUNCT
ftr-362	575	10	the	the	DET
ftr-362	575	11	amount	amount	NOUN
ftr-362	575	12	of	of	ADP
ftr-362	575	13	the	the	DET
ftr-362	575	14	credit	credit	NOUN
ftr-362	575	15	equals	equal	VERB
ftr-362	575	16	the	the	DET
ftr-362	575	17	“	"	PUNCT
ftr-362	575	18	applicable	applicable	ADJ
ftr-362	575	19	percentage	percentage	NOUN
ftr-362	575	20	”	"	PUNCT
ftr-362	575	21	of	of	ADP
ftr-362	575	22	the	the	DET
ftr-362	575	23	employer	employer	NOUN
ftr-362	575	24	’s	’s	PART
ftr-362	575	25	mandatory	mandatory	ADJ
ftr-362	575	26	health	health	NOUN
ftr-362	575	27	insurance	insurance	NOUN
ftr-362	575	28	premium	premium	NOUN
ftr-362	575	29	for	for	ADP
ftr-362	575	30	each	each	DET
ftr-362	575	31	covered	cover	VERB
ftr-362	575	32	employee	employee	NOUN
ftr-362	575	33	;	;	PUNCT
ftr-362	575	34	amounts	amount	NOUN
ftr-362	575	35	paid	pay	VERB
ftr-362	575	36	under	under	ADP
ftr-362	575	37	a	a	DET
ftr-362	575	38	cafeteria	cafeteria	NOUN
ftr-362	575	39	plan	plan	NOUN
ftr-362	575	40	are	be	AUX
ftr-362	575	41	not	not	PART
ftr-362	575	42	taken	take	VERB
ftr-362	575	43	into	into	ADP
ftr-362	575	44	account	account	NOUN
ftr-362	575	45	.	.	PUNCT
ftr-362	576	1	for	for	ADP
ftr-362	576	2	2010	2010	NUM
ftr-362	576	3	through	through	ADP
ftr-362	576	4	2013	2013	NUM
ftr-362	576	5	,	,	PUNCT
ftr-362	576	6	the	the	DET
ftr-362	576	7	applicable	applicable	ADJ
ftr-362	576	8	percentage	percentage	NOUN
ftr-362	576	9	is	be	AUX
ftr-362	576	10	35	35	NUM
ftr-362	576	11	percent	percent	NOUN
ftr-362	576	12	;	;	PUNCT
ftr-362	576	13	for	for	ADP
ftr-362	576	14	years	year	NOUN
ftr-362	576	15	after	after	ADP
ftr-362	576	16	2013	2013	NUM
ftr-362	576	17	,	,	PUNCT
ftr-362	576	18	the	the	DET
ftr-362	576	19	applicable	applicable	ADJ
ftr-362	576	20	percentage	percentage	NOUN
ftr-362	576	21	is	be	AUX
ftr-362	576	22	50	50	NUM
ftr-362	576	23	percent	percent	NOUN
ftr-362	576	24	.	.	PUNCT
ftr-362	577	1	however	however	ADV
ftr-362	577	2	,	,	PUNCT
ftr-362	577	3	the	the	DET
ftr-362	577	4	credit	credit	NOUN
ftr-362	577	5	can	can	AUX
ftr-362	577	6	not	not	PART
ftr-362	577	7	exceed	exceed	VERB
ftr-362	577	8	the	the	DET
ftr-362	577	9	applicable	applicable	ADJ
ftr-362	577	10	percentage	percentage	NOUN
ftr-362	577	11	multiplied	multiply	VERB
ftr-362	577	12	by	by	ADP
ftr-362	577	13	the	the	DET
ftr-362	577	14	contributions	contribution	NOUN
ftr-362	577	15	that	that	PRON
ftr-362	577	16	the	the	DET
ftr-362	577	17	employer	employer	NOUN
ftr-362	577	18	would	would	AUX
ftr-362	577	19	have	have	AUX
ftr-362	577	20	made	make	VERB
ftr-362	577	21	during	during	ADP
ftr-362	577	22	the	the	DET
ftr-362	577	23	taxable	taxable	ADJ
ftr-362	577	24	year	year	NOUN
ftr-362	577	25	if	if	SCONJ
ftr-362	577	26	each	each	DET
ftr-362	577	27	employee	employee	NOUN
ftr-362	577	28	had	have	AUX
ftr-362	577	29	enrolled	enrol	VERB
ftr-362	577	30	in	in	ADP
ftr-362	577	31	coverage	coverage	NOUN
ftr-362	577	32	with	with	ADP
ftr-362	577	33	a	a	DET
ftr-362	577	34	“	"	PUNCT
ftr-362	577	35	small	small	ADJ
ftr-362	577	36	business	business	NOUN
ftr-362	577	37	benchmark	benchmark	NOUN
ftr-362	577	38	premium	premium	NOUN
ftr-362	577	39	”	"	PUNCT
ftr-362	577	40	(	(	PUNCT
ftr-362	577	41	as	as	SCONJ
ftr-362	577	42	defined	define	VERB
ftr-362	577	43	in	in	ADP
ftr-362	577	44	the	the	DET
ftr-362	577	45	statute	statute	NOUN
ftr-362	577	46	)	)	PUNCT
ftr-362	577	47	.	.	PUNCT
ftr-362	578	1	the	the	DET
ftr-362	578	2	phase	phase	NOUN
ftr-362	578	3	594	594	NUM
ftr-362	578	4	florida	florida	PROPN
ftr-362	578	5	tax	tax	NOUN
ftr-362	578	6	review	review	NOUN
ftr-362	578	7	[	[	X
ftr-362	578	8	vol	vol	NOUN
ftr-362	578	9	.	.	PUNCT
ftr-362	578	10	10:9	10:9	NUM
ftr-362	578	11	out	out	ADJ
ftr-362	578	12	formula	formula	NOUN
ftr-362	578	13	depends	depend	VERB
ftr-362	578	14	on	on	ADP
ftr-362	578	15	(	(	PUNCT
ftr-362	578	16	1	1	X
ftr-362	578	17	)	)	PUNCT
ftr-362	578	18	whether	whether	SCONJ
ftr-362	578	19	the	the	DET
ftr-362	578	20	employer	employer	NOUN
ftr-362	578	21	has	have	AUX
ftr-362	578	22	more	more	ADJ
ftr-362	578	23	than	than	ADP
ftr-362	578	24	10	10	NUM
ftr-362	578	25	employees	employee	NOUN
ftr-362	578	26	,	,	PUNCT
ftr-362	578	27	(	(	PUNCT
ftr-362	578	28	2	2	X
ftr-362	578	29	)	)	PUNCT
ftr-362	578	30	whether	whether	SCONJ
ftr-362	578	31	the	the	DET
ftr-362	578	32	employees	employee	NOUN
ftr-362	578	33	’	'	PUNCT
ftr-362	578	34	average	average	ADJ
ftr-362	578	35	wages	wage	NOUN
ftr-362	578	36	exceed	exceed	VERB
ftr-362	578	37	$	$	SYM
ftr-362	578	38	25,000	25,000	NUM
ftr-362	578	39	,	,	PUNCT
ftr-362	578	40	(	(	PUNCT
ftr-362	578	41	3	3	X
ftr-362	578	42	)	)	PUNCT
ftr-362	578	43	whether	whether	SCONJ
ftr-362	578	44	both	both	DET
ftr-362	578	45	(	(	PUNCT
ftr-362	578	46	1	1	NUM
ftr-362	578	47	)	)	PUNCT
ftr-362	578	48	and	and	CCONJ
ftr-362	578	49	(	(	PUNCT
ftr-362	578	50	2	2	X
ftr-362	578	51	)	)	PUNCT
ftr-362	578	52	apply	apply	VERB
ftr-362	578	53	,	,	PUNCT
ftr-362	578	54	and	and	CCONJ
ftr-362	578	55	whether	whether	SCONJ
ftr-362	578	56	the	the	DET
ftr-362	578	57	year	year	NOUN
ftr-362	578	58	is	be	AUX
ftr-362	578	59	claimed	claim	VERB
ftr-362	578	60	,	,	PUNCT
ftr-362	578	61	i.e.	i.e.	X
ftr-362	578	62	,	,	PUNCT
ftr-362	578	63	the	the	DET
ftr-362	578	64	year	year	NOUN
ftr-362	578	65	after	after	ADP
ftr-362	578	66	the	the	DET
ftr-362	578	67	taxable	taxable	ADJ
ftr-362	578	68	year	year	NOUN
ftr-362	578	69	with	with	ADP
ftr-362	578	70	respect	respect	NOUN
ftr-362	578	71	to	to	ADP
ftr-362	578	72	which	which	PRON
ftr-362	578	73	the	the	DET
ftr-362	578	74	credit	credit	NOUN
ftr-362	578	75	is	be	AUX
ftr-362	578	76	claimed	claim	VERB
ftr-362	578	77	,	,	PUNCT
ftr-362	578	78	is	be	AUX
ftr-362	578	79	2011	2011	NUM
ftr-362	578	80	through	through	ADP
ftr-362	578	81	2013	2013	NUM
ftr-362	578	82	or	or	CCONJ
ftr-362	578	83	after	after	ADP
ftr-362	578	84	2013	2013	NUM
ftr-362	578	85	.	.	PUNCT
ftr-362	579	1	we	we	PRON
ftr-362	579	2	will	will	AUX
ftr-362	579	3	not	not	PART
ftr-362	579	4	provide	provide	VERB
ftr-362	579	5	the	the	DET
ftr-362	579	6	gory	gory	NOUN
ftr-362	579	7	details	detail	NOUN
ftr-362	579	8	.	.	PUNCT
ftr-362	580	1	the	the	DET
ftr-362	580	2	credit	credit	NOUN
ftr-362	580	3	is	be	AUX
ftr-362	580	4	nonrefundable	nonrefundable	ADJ
ftr-362	580	5	,	,	PUNCT
ftr-362	580	6	but	but	CCONJ
ftr-362	580	7	may	may	AUX
ftr-362	580	8	offset	offset	VERB
ftr-362	580	9	amt	amt	PROPN
ftr-362	580	10	liability	liability	NOUN
ftr-362	580	11	.	.	PUNCT
ftr-362	581	1	the	the	DET
ftr-362	581	2	employer	employer	NOUN
ftr-362	581	3	’s	’s	PART
ftr-362	581	4	§	§	PROPN
ftr-362	581	5	162	162	NUM
ftr-362	581	6	deduction	deduction	NOUN
ftr-362	581	7	is	be	AUX
ftr-362	581	8	reduced	reduce	VERB
ftr-362	581	9	by	by	ADP
ftr-362	581	10	the	the	DET
ftr-362	581	11	amount	amount	NOUN
ftr-362	581	12	of	of	ADP
ftr-362	581	13	the	the	DET
ftr-362	581	14	credit	credit	NOUN
ftr-362	581	15	.	.	PUNCT
ftr-362	582	1	a.	a.	NOUN
ftr-362	582	2	healthy	healthy	ADJ
ftr-362	582	3	credits	credit	NOUN
ftr-362	582	4	.	.	PUNCT
ftr-362	583	1	rev	rev	PROPN
ftr-362	583	2	.	.	PUNCT
ftr-362	584	1	rul	rul	PROPN
ftr-362	584	2	.	.	PUNCT
ftr-362	584	3	2010	2010	NUM
ftr-362	584	4	-	-	SYM
ftr-362	584	5	13	13	NUM
ftr-362	584	6	,	,	PUNCT
ftr-362	584	7	201021	201021	NUM
ftr-362	584	8	i.r.b	i.r.b	NOUN
ftr-362	584	9	.	.	PUNCT
ftr-362	585	1	691	691	NUM
ftr-362	585	2	(	(	PUNCT
ftr-362	585	3	5/3/10	5/3/10	NUM
ftr-362	585	4	)	)	PUNCT
ftr-362	585	5	.	.	PUNCT
ftr-362	586	1	section	section	NOUN
ftr-362	586	2	45r	45r	NOUN
ftr-362	586	3	enacted	enact	VERB
ftr-362	586	4	in	in	ADP
ftr-362	586	5	the	the	DET
ftr-362	586	6	health	health	NOUN
ftr-362	586	7	care	care	PROPN
ftr-362	586	8	act	act	PROPN
ftr-362	586	9	,	,	PUNCT
ftr-362	586	10	provides	provide	VERB
ftr-362	586	11	a	a	DET
ftr-362	586	12	credit	credit	NOUN
ftr-362	586	13	to	to	ADP
ftr-362	586	14	eligible	eligible	ADJ
ftr-362	586	15	small	small	ADJ
ftr-362	586	16	employers	employer	NOUN
ftr-362	586	17	(	(	PUNCT
ftr-362	586	18	fewer	few	ADJ
ftr-362	586	19	than	than	ADP
ftr-362	586	20	25	25	NUM
ftr-362	586	21	employees	employee	NOUN
ftr-362	586	22	with	with	ADP
ftr-362	586	23	average	average	ADJ
ftr-362	586	24	annual	annual	ADJ
ftr-362	586	25	wages	wage	NOUN
ftr-362	586	26	around	around	ADP
ftr-362	586	27	$	$	SYM
ftr-362	586	28	50,000	50,000	NUM
ftr-362	586	29	)	)	PUNCT
ftr-362	586	30	,	,	PUNCT
ftr-362	586	31	including	include	VERB
ftr-362	586	32	tax	tax	NOUN
ftr-362	586	33	exempt	exempt	ADJ
ftr-362	586	34	employers	employer	NOUN
ftr-362	586	35	,	,	PUNCT
ftr-362	586	36	who	who	PRON
ftr-362	586	37	make	make	VERB
ftr-362	586	38	nonelective	nonelective	ADJ
ftr-362	586	39	contributions	contribution	NOUN
ftr-362	586	40	(	(	PUNCT
ftr-362	586	41	contributions	contribution	NOUN
ftr-362	586	42	that	that	PRON
ftr-362	586	43	are	be	AUX
ftr-362	586	44	not	not	PART
ftr-362	586	45	part	part	NOUN
ftr-362	586	46	of	of	ADP
ftr-362	586	47	a	a	DET
ftr-362	586	48	salary	salary	NOUN
ftr-362	586	49	reduction	reduction	NOUN
ftr-362	586	50	agreement	agreement	NOUN
ftr-362	586	51	)	)	PUNCT
ftr-362	586	52	towards	towards	ADP
ftr-362	586	53	employee	employee	NOUN
ftr-362	586	54	health	health	NOUN
ftr-362	586	55	care	care	NOUN
ftr-362	586	56	based	base	VERB
ftr-362	586	57	on	on	ADP
ftr-362	586	58	a	a	DET
ftr-362	586	59	percentage	percentage	NOUN
ftr-362	586	60	of	of	ADP
ftr-362	586	61	the	the	DET
ftr-362	586	62	lesser	less	ADJ
ftr-362	586	63	of	of	ADP
ftr-362	586	64	(	(	PUNCT
ftr-362	586	65	1	1	X
ftr-362	586	66	)	)	PUNCT
ftr-362	586	67	the	the	DET
ftr-362	586	68	amount	amount	NOUN
ftr-362	586	69	of	of	ADP
ftr-362	586	70	nonelective	nonelective	ADJ
ftr-362	586	71	contributions	contribution	NOUN
ftr-362	586	72	paid	pay	VERB
ftr-362	586	73	by	by	ADP
ftr-362	586	74	the	the	DET
ftr-362	586	75	small	small	ADJ
ftr-362	586	76	employer	employer	NOUN
ftr-362	586	77	and	and	CCONJ
ftr-362	586	78	(	(	PUNCT
ftr-362	586	79	2	2	X
ftr-362	586	80	)	)	PUNCT
ftr-362	586	81	the	the	DET
ftr-362	586	82	amount	amount	NOUN
ftr-362	586	83	of	of	ADP
ftr-362	586	84	nonelective	nonelective	ADJ
ftr-362	586	85	contributions	contribution	NOUN
ftr-362	586	86	the	the	DET
ftr-362	586	87	employer	employer	NOUN
ftr-362	586	88	would	would	AUX
ftr-362	586	89	have	have	AUX
ftr-362	586	90	paid	pay	VERB
ftr-362	586	91	if	if	SCONJ
ftr-362	586	92	employees	employee	NOUN
ftr-362	586	93	were	be	AUX
ftr-362	586	94	enrolled	enrol	VERB
ftr-362	586	95	in	in	ADP
ftr-362	586	96	a	a	DET
ftr-362	586	97	plan	plan	NOUN
ftr-362	586	98	that	that	PRON
ftr-362	586	99	required	require	VERB
ftr-362	586	100	the	the	DET
ftr-362	586	101	average	average	ADJ
ftr-362	586	102	premium	premium	NOUN
ftr-362	586	103	for	for	ADP
ftr-362	586	104	the	the	DET
ftr-362	586	105	small	small	ADJ
ftr-362	586	106	group	group	NOUN
ftr-362	586	107	market	market	NOUN
ftr-362	586	108	in	in	ADP
ftr-362	586	109	the	the	DET
ftr-362	586	110	state	state	NOUN
ftr-362	586	111	in	in	ADP
ftr-362	586	112	which	which	PRON
ftr-362	586	113	the	the	DET
ftr-362	586	114	employer	employer	NOUN
ftr-362	586	115	is	be	AUX
ftr-362	586	116	offering	offer	VERB
ftr-362	586	117	health	health	NOUN
ftr-362	586	118	care	care	NOUN
ftr-362	586	119	coverage	coverage	NOUN
ftr-362	586	120	.	.	PUNCT
ftr-362	587	1	the	the	DET
ftr-362	587	2	ruling	ruling	NOUN
ftr-362	587	3	sets	set	VERB
ftr-362	587	4	forth	forth	ADP
ftr-362	587	5	the	the	DET
ftr-362	587	6	average	average	ADJ
ftr-362	587	7	premiums	premium	NOUN
ftr-362	587	8	for	for	ADP
ftr-362	587	9	the	the	DET
ftr-362	587	10	small	small	ADJ
ftr-362	587	11	group	group	NOUN
ftr-362	587	12	market	market	NOUN
ftr-362	587	13	in	in	ADP
ftr-362	587	14	each	each	DET
ftr-362	587	15	state	state	NOUN
ftr-362	587	16	for	for	ADP
ftr-362	587	17	the	the	DET
ftr-362	587	18	2010	2010	NUM
ftr-362	587	19	taxable	taxable	ADJ
ftr-362	587	20	year	year	NOUN
ftr-362	587	21	.	.	PUNCT
ftr-362	588	1	the	the	DET
ftr-362	588	2	tables	table	NOUN
ftr-362	588	3	include	include	VERB
ftr-362	588	4	average	average	ADJ
ftr-362	588	5	premiums	premium	NOUN
ftr-362	588	6	for	for	ADP
ftr-362	588	7	both	both	PRON
ftr-362	588	8	single	single	ADJ
ftr-362	588	9	coverage	coverage	NOUN
ftr-362	588	10	and	and	CCONJ
ftr-362	588	11	family	family	NOUN
ftr-362	588	12	coverage	coverage	NOUN
ftr-362	588	13	.	.	PUNCT
ftr-362	589	1	b.	b.	PROPN
ftr-362	590	1	the	the	DET
ftr-362	590	2	irs	irs	PROPN
ftr-362	590	3	tells	tell	VERB
ftr-362	590	4	employers	employer	NOUN
ftr-362	590	5	how	how	SCONJ
ftr-362	590	6	to	to	PART
ftr-362	590	7	count	count	VERB
ftr-362	590	8	,	,	PUNCT
ftr-362	590	9	and	and	CCONJ
ftr-362	590	10	throws	throw	VERB
ftr-362	590	11	in	in	ADP
ftr-362	590	12	some	some	DET
ftr-362	590	13	transition	transition	NOUN
ftr-362	590	14	relief	relief	NOUN
ftr-362	590	15	.	.	PUNCT
ftr-362	591	1	notice	notice	VERB
ftr-362	591	2	2010	2010	NUM
ftr-362	591	3	-	-	SYM
ftr-362	591	4	44	44	NUM
ftr-362	591	5	,	,	PUNCT
ftr-362	591	6	2010	2010	NUM
ftr-362	591	7	-	-	SYM
ftr-362	591	8	22	22	NUM
ftr-362	591	9	i.r.b	i.r.b	NOUN
ftr-362	591	10	.	.	PUNCT
ftr-362	592	1	717	717	NUM
ftr-362	592	2	(	(	PUNCT
ftr-362	592	3	5/17/10	5/17/10	NUM
ftr-362	592	4	)	)	PUNCT
ftr-362	592	5	,	,	PUNCT
ftr-362	592	6	amplified	amplify	VERB
ftr-362	592	7	by	by	ADP
ftr-362	592	8	notice	notice	NOUN
ftr-362	592	9	2010	2010	NUM
ftr-362	592	10	-	-	SYM
ftr-362	592	11	82	82	NUM
ftr-362	592	12	,	,	PUNCT
ftr-362	592	13	2010	2010	NUM
ftr-362	592	14	-	-	SYM
ftr-362	592	15	51	51	NUM
ftr-362	592	16	i.r.b	i.r.b	NOUN
ftr-362	592	17	.	.	PUNCT
ftr-362	593	1	857	857	NUM
ftr-362	593	2	(	(	PUNCT
ftr-362	593	3	12/4/10	12/4/10	NUM
ftr-362	593	4	)	)	PUNCT
ftr-362	593	5	.	.	PUNCT
ftr-362	594	1	these	these	DET
ftr-362	594	2	notices	notice	NOUN
ftr-362	594	3	provides	provide	VERB
ftr-362	594	4	comprehensive	comprehensive	ADJ
ftr-362	594	5	(	(	PUNCT
ftr-362	594	6	?	?	PUNCT
ftr-362	594	7	)	)	PUNCT
ftr-362	594	8	guidance	guidance	NOUN
ftr-362	594	9	regarding	regard	VERB
ftr-362	594	10	the	the	DET
ftr-362	594	11	§	§	PROPN
ftr-362	594	12	45r	45r	NOUN
ftr-362	594	13	credit	credit	NOUN
ftr-362	594	14	for	for	ADP
ftr-362	594	15	small	small	ADJ
ftr-362	594	16	employers	employer	NOUN
ftr-362	594	17	that	that	PRON
ftr-362	594	18	make	make	VERB
ftr-362	594	19	nonelective	nonelective	ADJ
ftr-362	594	20	contributions	contribution	NOUN
ftr-362	594	21	towards	towards	ADP
ftr-362	594	22	their	their	PRON
ftr-362	594	23	employees	employee	NOUN
ftr-362	594	24	’	’	PART
ftr-362	594	25	health	health	NOUN
ftr-362	594	26	insurance	insurance	NOUN
ftr-362	594	27	premiums	premium	NOUN
ftr-362	594	28	,	,	PUNCT
ftr-362	594	29	including	include	VERB
ftr-362	594	30	guidance	guidance	NOUN
ftr-362	594	31	for	for	ADP
ftr-362	594	32	determining	determine	VERB
ftr-362	594	33	eligibility	eligibility	NOUN
ftr-362	594	34	for	for	ADP
ftr-362	594	35	the	the	DET
ftr-362	594	36	credit	credit	NOUN
ftr-362	594	37	,	,	PUNCT
ftr-362	594	38	calculating	calculate	VERB
ftr-362	594	39	the	the	DET
ftr-362	594	40	credit	credit	NOUN
ftr-362	594	41	,	,	PUNCT
ftr-362	594	42	and	and	CCONJ
ftr-362	594	43	claiming	claim	VERB
ftr-362	594	44	the	the	DET
ftr-362	594	45	credit	credit	NOUN
ftr-362	594	46	.	.	PUNCT
ftr-362	595	1	it	it	PRON
ftr-362	595	2	explains	explain	VERB
ftr-362	595	3	how	how	SCONJ
ftr-362	595	4	to	to	PART
ftr-362	595	5	determine	determine	VERB
ftr-362	595	6	the	the	DET
ftr-362	595	7	number	number	NOUN
ftr-362	595	8	of	of	ADP
ftr-362	595	9	hours	hour	NOUN
ftr-362	595	10	of	of	ADP
ftr-362	595	11	service	service	NOUN
ftr-362	595	12	worked	work	VERB
ftr-362	595	13	by	by	ADP
ftr-362	595	14	employees	employee	NOUN
ftr-362	595	15	during	during	ADP
ftr-362	595	16	the	the	DET
ftr-362	595	17	taxable	taxable	ADJ
ftr-362	595	18	year	year	NOUN
ftr-362	595	19	and	and	CCONJ
ftr-362	595	20	how	how	SCONJ
ftr-362	595	21	to	to	PART
ftr-362	595	22	compute	compute	VERB
ftr-362	595	23	ftes	fte	NOUN
ftr-362	595	24	.	.	PUNCT
ftr-362	596	1	the	the	DET
ftr-362	596	2	credit	credit	NOUN
ftr-362	596	3	is	be	AUX
ftr-362	596	4	available	available	ADJ
ftr-362	596	5	for	for	ADP
ftr-362	596	6	add	add	VERB
ftr-362	596	7	-	-	PUNCT
ftr-362	596	8	on	on	ADP
ftr-362	596	9	dental	dental	ADJ
ftr-362	596	10	and	and	CCONJ
ftr-362	596	11	vision	vision	NOUN
ftr-362	596	12	coverage	coverage	NOUN
ftr-362	596	13	as	as	ADV
ftr-362	596	14	well	well	ADV
ftr-362	596	15	as	as	ADP
ftr-362	596	16	for	for	ADP
ftr-362	596	17	traditional	traditional	ADJ
ftr-362	596	18	health	health	NOUN
ftr-362	596	19	insurance	insurance	NOUN
ftr-362	596	20	.	.	PUNCT
ftr-362	597	1	because	because	SCONJ
ftr-362	597	2	the	the	DET
ftr-362	597	3	§	§	PROPN
ftr-362	597	4	45r	45r	NOUN
ftr-362	597	5	credit	credit	NOUN
ftr-362	597	6	applies	apply	VERB
ftr-362	597	7	to	to	ADP
ftr-362	597	8	taxable	taxable	ADJ
ftr-362	597	9	years	year	NOUN
ftr-362	597	10	beginning	begin	VERB
ftr-362	597	11	in	in	ADP
ftr-362	597	12	2010	2010	NUM
ftr-362	597	13	,	,	PUNCT
ftr-362	597	14	including	include	VERB
ftr-362	597	15	the	the	DET
ftr-362	597	16	period	period	NOUN
ftr-362	597	17	in	in	ADP
ftr-362	597	18	2010	2010	NUM
ftr-362	597	19	before	before	ADP
ftr-362	597	20	its	its	PRON
ftr-362	597	21	enactment	enactment	NOUN
ftr-362	597	22	,	,	PUNCT
ftr-362	597	23	the	the	DET
ftr-362	597	24	notice	notice	NOUN
ftr-362	597	25	provides	provide	VERB
ftr-362	597	26	transitional	transitional	ADJ
ftr-362	597	27	relief	relief	NOUN
ftr-362	597	28	under	under	ADP
ftr-362	597	29	which	which	PRON
ftr-362	597	30	an	an	DET
ftr-362	597	31	employer	employer	NOUN
ftr-362	597	32	will	will	AUX
ftr-362	597	33	be	be	AUX
ftr-362	597	34	deemed	deem	VERB
ftr-362	597	35	to	to	PART
ftr-362	597	36	satisfy	satisfy	VERB
ftr-362	597	37	the	the	DET
ftr-362	597	38	requirement	requirement	NOUN
ftr-362	597	39	that	that	SCONJ
ftr-362	597	40	the	the	DET
ftr-362	597	41	employer	employer	NOUN
ftr-362	597	42	pay	pay	VERB
ftr-362	597	43	a	a	DET
ftr-362	597	44	uniform	uniform	ADJ
ftr-362	597	45	percentage	percentage	NOUN
ftr-362	597	46	,	,	PUNCT
ftr-362	597	47	not	not	PART
ftr-362	597	48	less	less	ADJ
ftr-362	597	49	than	than	ADP
ftr-362	597	50	50	50	NUM
ftr-362	597	51	percent	percent	NOUN
ftr-362	597	52	,	,	PUNCT
ftr-362	597	53	of	of	ADP
ftr-362	597	54	the	the	DET
ftr-362	597	55	premium	premium	ADJ
ftr-362	597	56	cost	cost	NOUN
ftr-362	597	57	of	of	ADP
ftr-362	597	58	the	the	DET
ftr-362	597	59	health	health	NOUN
ftr-362	597	60	insurance	insurance	NOUN
ftr-362	597	61	coverage	coverage	NOUN
ftr-362	597	62	.	.	PUNCT
ftr-362	598	1	for	for	ADP
ftr-362	598	2	taxable	taxable	ADJ
ftr-362	598	3	years	year	NOUN
ftr-362	598	4	beginning	begin	VERB
ftr-362	598	5	in	in	ADP
ftr-362	598	6	2010	2010	NUM
ftr-362	598	7	,	,	PUNCT
ftr-362	598	8	this	this	DET
ftr-362	598	9	uniformity	uniformity	NOUN
ftr-362	598	10	requirement	requirement	NOUN
ftr-362	598	11	will	will	AUX
ftr-362	598	12	be	be	AUX
ftr-362	598	13	deemed	deem	VERB
ftr-362	598	14	to	to	PART
ftr-362	598	15	have	have	AUX
ftr-362	598	16	been	be	AUX
ftr-362	598	17	met	meet	VERB
ftr-362	598	18	if	if	SCONJ
ftr-362	598	19	the	the	DET
ftr-362	598	20	employer	employer	NOUN
ftr-362	598	21	pays	pay	VERB
ftr-362	598	22	an	an	DET
ftr-362	598	23	amount	amount	NOUN
ftr-362	598	24	equal	equal	ADJ
ftr-362	598	25	to	to	ADP
ftr-362	598	26	at	at	ADV
ftr-362	598	27	least	least	ADV
ftr-362	598	28	50	50	NUM
ftr-362	598	29	percent	percent	NOUN
ftr-362	598	30	of	of	ADP
ftr-362	598	31	the	the	DET
ftr-362	598	32	premium	premium	NOUN
ftr-362	598	33	for	for	ADP
ftr-362	598	34	single	single	ADJ
ftr-362	598	35	(	(	PUNCT
ftr-362	598	36	employee	employee	NOUN
ftr-362	598	37	-	-	PUNCT
ftr-362	598	38	only	only	ADV
ftr-362	598	39	)	)	PUNCT
ftr-362	598	40	coverage	coverage	NOUN
ftr-362	598	41	for	for	ADP
ftr-362	598	42	each	each	DET
ftr-362	598	43	employee	employee	NOUN
ftr-362	598	44	enrolled	enrol	VERB
ftr-362	598	45	in	in	ADP
ftr-362	598	46	coverage	coverage	NOUN
ftr-362	598	47	offered	offer	VERB
ftr-362	598	48	to	to	ADP
ftr-362	598	49	employees	employee	NOUN
ftr-362	598	50	by	by	ADP
ftr-362	598	51	the	the	DET
ftr-362	598	52	employer	employer	NOUN
ftr-362	598	53	,	,	PUNCT
ftr-362	598	54	even	even	ADV
ftr-362	598	55	if	if	SCONJ
ftr-362	598	56	the	the	DET
ftr-362	598	57	employer	employer	NOUN
ftr-362	598	58	does	do	AUX
ftr-362	598	59	not	not	PART
ftr-362	598	60	pay	pay	VERB
ftr-362	598	61	the	the	DET
ftr-362	598	62	same	same	ADJ
ftr-362	598	63	percentage	percentage	NOUN
ftr-362	598	64	of	of	ADP
ftr-362	598	65	the	the	DET
ftr-362	598	66	premium	premium	NOUN
ftr-362	598	67	for	for	ADP
ftr-362	598	68	each	each	DET
ftr-362	598	69	such	such	ADJ
ftr-362	598	70	employee	employee	NOUN
ftr-362	598	71	.	.	PUNCT
ftr-362	599	1	2011	2011	NUM
ftr-362	599	2	]	]	PUNCT
ftr-362	599	3	recent	recent	ADJ
ftr-362	599	4	developments	development	NOUN
ftr-362	599	5	in	in	ADP
ftr-362	599	6	federal	federal	ADJ
ftr-362	599	7	income	income	NOUN
ftr-362	599	8	taxation	taxation	NOUN
ftr-362	599	9	595	595	NUM
ftr-362	599	10	c.	c.	PROPN
ftr-362	599	11	more	more	ADJ
ftr-362	599	12	guidance	guidance	NOUN
ftr-362	599	13	.	.	PUNCT
ftr-362	600	1	notice	notice	VERB
ftr-362	600	2	2010	2010	NUM
ftr-362	600	3	-	-	SYM
ftr-362	600	4	82	82	NUM
ftr-362	600	5	,	,	PUNCT
ftr-362	600	6	2010	2010	NUM
ftr-362	600	7	-	-	SYM
ftr-362	600	8	51	51	NUM
ftr-362	600	9	i.r.b	i.r.b	NOUN
ftr-362	600	10	.	.	PUNCT
ftr-362	601	1	857	857	NUM
ftr-362	601	2	(	(	PUNCT
ftr-362	601	3	12/4/10	12/4/10	NUM
ftr-362	601	4	)	)	PUNCT
ftr-362	601	5	.	.	PUNCT
ftr-362	602	1	this	this	DET
ftr-362	602	2	notice	notice	NOUN
ftr-362	602	3	amplifies	amplify	VERB
ftr-362	602	4	notice	notice	VERB
ftr-362	602	5	2010	2010	NUM
ftr-362	602	6	-	-	SYM
ftr-362	602	7	44	44	NUM
ftr-362	602	8	,	,	PUNCT
ftr-362	602	9	2010	2010	NUM
ftr-362	602	10	-	-	SYM
ftr-362	602	11	22	22	NUM
ftr-362	602	12	i.r.b	i.r.b	NOUN
ftr-362	602	13	.	.	PUNCT
ftr-362	603	1	717	717	NUM
ftr-362	603	2	,	,	PUNCT
ftr-362	603	3	to	to	PART
ftr-362	603	4	provide	provide	VERB
ftr-362	603	5	additional	additional	ADJ
ftr-362	603	6	guidance	guidance	NOUN
ftr-362	603	7	regarding	regard	VERB
ftr-362	603	8	the	the	DET
ftr-362	603	9	§	§	PROPN
ftr-362	603	10	45r	45r	NOUN
ftr-362	603	11	credit	credit	NOUN
ftr-362	603	12	for	for	ADP
ftr-362	603	13	small	small	ADJ
ftr-362	603	14	employers	employer	NOUN
ftr-362	603	15	that	that	PRON
ftr-362	603	16	make	make	VERB
ftr-362	603	17	nonelective	nonelective	ADJ
ftr-362	603	18	contributions	contribution	NOUN
ftr-362	603	19	towards	towards	ADP
ftr-362	603	20	their	their	PRON
ftr-362	603	21	employees	employee	NOUN
ftr-362	603	22	’	’	PART
ftr-362	603	23	health	health	NOUN
ftr-362	603	24	insurance	insurance	NOUN
ftr-362	603	25	premiums	premium	NOUN
ftr-362	603	26	under	under	ADP
ftr-362	603	27	a	a	DET
ftr-362	603	28	qualifying	qualifying	NOUN
ftr-362	603	29	arrangement	arrangement	NOUN
ftr-362	603	30	.	.	PUNCT
ftr-362	604	1	among	among	ADP
ftr-362	604	2	the	the	DET
ftr-362	604	3	issues	issue	NOUN
ftr-362	604	4	addressed	address	VERB
ftr-362	604	5	are	be	AUX
ftr-362	604	6	(	(	PUNCT
ftr-362	604	7	1	1	NUM
ftr-362	604	8	)	)	PUNCT
ftr-362	604	9	tax	tax	NOUN
ftr-362	604	10	-	-	PUNCT
ftr-362	604	11	exempt	exempt	ADJ
ftr-362	604	12	organizations	organization	NOUN
ftr-362	604	13	that	that	PRON
ftr-362	604	14	are	be	AUX
ftr-362	604	15	not	not	PART
ftr-362	604	16	both	both	PRON
ftr-362	604	17	described	describe	VERB
ftr-362	604	18	in	in	ADP
ftr-362	604	19	§	§	PROPN
ftr-362	604	20	501(c	501(c	PROPN
ftr-362	604	21	)	)	PUNCT
ftr-362	604	22	and	and	CCONJ
ftr-362	604	23	exempt	exempt	ADJ
ftr-362	604	24	from	from	ADP
ftr-362	604	25	tax	tax	NOUN
ftr-362	604	26	under	under	ADP
ftr-362	604	27	§	§	PROPN
ftr-362	604	28	501(a	501(a	PROPN
ftr-362	604	29	)	)	PUNCT
ftr-362	604	30	are	be	AUX
ftr-362	604	31	not	not	PART
ftr-362	604	32	eligible	eligible	ADJ
ftr-362	604	33	to	to	PART
ftr-362	604	34	claim	claim	VERB
ftr-362	604	35	the	the	DET
ftr-362	604	36	credit	credit	NOUN
ftr-362	604	37	;	;	PUNCT
ftr-362	604	38	(	(	PUNCT
ftr-362	604	39	2	2	X
ftr-362	604	40	)	)	PUNCT
ftr-362	604	41	a	a	DET
ftr-362	604	42	household	household	NOUN
ftr-362	604	43	employer	employer	NOUN
ftr-362	604	44	that	that	PRON
ftr-362	604	45	otherwise	otherwise	ADV
ftr-362	604	46	satisfies	satisfy	VERB
ftr-362	604	47	the	the	DET
ftr-362	604	48	statutory	statutory	ADJ
ftr-362	604	49	requirements	requirement	NOUN
ftr-362	604	50	is	be	AUX
ftr-362	604	51	eligible	eligible	ADJ
ftr-362	604	52	o	o	NOUN
ftr-362	604	53	claim	claim	VERB
ftr-362	604	54	the	the	DET
ftr-362	604	55	credit	credit	NOUN
ftr-362	604	56	;	;	PUNCT
ftr-362	604	57	(	(	PUNCT
ftr-362	604	58	3	3	X
ftr-362	604	59	)	)	PUNCT
ftr-362	604	60	spouse	spouse	NOUN
ftr-362	604	61	of	of	ADP
ftr-362	604	62	owners	owner	NOUN
ftr-362	604	63	that	that	PRON
ftr-362	604	64	are	be	AUX
ftr-362	604	65	treated	treat	VERB
ftr-362	604	66	as	as	ADP
ftr-362	604	67	employees	employee	NOUN
ftr-362	604	68	even	even	ADV
ftr-362	604	69	if	if	SCONJ
ftr-362	604	70	employed	employ	VERB
ftr-362	604	71	by	by	ADP
ftr-362	604	72	the	the	DET
ftr-362	604	73	business	business	NOUN
ftr-362	604	74	:	:	PUNCT
ftr-362	604	75	(	(	PUNCT
ftr-362	604	76	4	4	X
ftr-362	604	77	)	)	PUNCT
ftr-362	604	78	the	the	DET
ftr-362	604	79	treatment	treatment	NOUN
ftr-362	604	80	of	of	ADP
ftr-362	604	81	leased	lease	VERB
ftr-362	604	82	employees	employee	NOUN
ftr-362	604	83	;	;	PUNCT
ftr-362	604	84	(	(	PUNCT
ftr-362	604	85	5	5	X
ftr-362	604	86	)	)	PUNCT
ftr-362	604	87	determination	determination	NOUN
ftr-362	604	88	of	of	ADP
ftr-362	604	89	average	average	ADJ
ftr-362	604	90	annual	annual	ADJ
ftr-362	604	91	wages	wage	NOUN
ftr-362	604	92	,	,	PUNCT
ftr-362	604	93	number	number	NOUN
ftr-362	604	94	of	of	ADP
ftr-362	604	95	hours	hour	NOUN
ftr-362	604	96	worked	work	VERB
ftr-362	604	97	,	,	PUNCT
ftr-362	604	98	and	and	CCONJ
ftr-362	604	99	number	number	NOUN
ftr-362	604	100	of	of	ADP
ftr-362	604	101	ftes	fte	NOUN
ftr-362	604	102	;	;	PUNCT
ftr-362	604	103	(	(	PUNCT
ftr-362	604	104	6	6	X
ftr-362	604	105	)	)	PUNCT
ftr-362	604	106	hsas	hsa	NOUN
ftr-362	604	107	and	and	CCONJ
ftr-362	604	108	self	self	NOUN
ftr-362	604	109	-	-	PUNCT
ftr-362	604	110	insured	insure	VERB
ftr-362	604	111	plans	plan	NOUN
ftr-362	604	112	,	,	PUNCT
ftr-362	604	113	including	include	VERB
ftr-362	604	114	hras	hra	NOUN
ftr-362	604	115	and	and	CCONJ
ftr-362	604	116	fsas	fsa	NOUN
ftr-362	604	117	,	,	PUNCT
ftr-362	604	118	are	be	AUX
ftr-362	604	119	not	not	PART
ftr-362	604	120	qualifying	qualify	VERB
ftr-362	604	121	arrangements	arrangement	NOUN
ftr-362	604	122	;	;	PUNCT
ftr-362	604	123	(	(	PUNCT
ftr-362	604	124	7	7	X
ftr-362	604	125	)	)	PUNCT
ftr-362	604	126	calculation	calculation	NOUN
ftr-362	604	127	of	of	ADP
ftr-362	604	128	the	the	DET
ftr-362	604	129	credit	credit	NOUN
ftr-362	604	130	,	,	PUNCT
ftr-362	604	131	including	include	VERB
ftr-362	604	132	the	the	DET
ftr-362	604	133	application	application	NOUN
ftr-362	604	134	of	of	ADP
ftr-362	604	135	the	the	DET
ftr-362	604	136	average	average	ADJ
ftr-362	604	137	premium	premium	NOUN
ftr-362	604	138	cap	cap	NOUN
ftr-362	604	139	.	.	PUNCT
ftr-362	605	1	4	4	X
ftr-362	605	2	.	.	X
ftr-362	605	3	it	it	PRON
ftr-362	605	4	will	will	AUX
ftr-362	605	5	be	be	AUX
ftr-362	605	6	difficult	difficult	ADJ
ftr-362	605	7	for	for	SCONJ
ftr-362	605	8	alliantgroup	alliantgroup	PROPN
ftr-362	605	9	to	to	PART
ftr-362	605	10	be	be	AUX
ftr-362	605	11	retrospectively	retrospectively	ADV
ftr-362	605	12	generating	generate	VERB
ftr-362	605	13	these	these	DET
ftr-362	605	14	new	new	ADJ
ftr-362	605	15	research	research	NOUN
ftr-362	605	16	credits	credit	NOUN
ftr-362	605	17	for	for	ADP
ftr-362	605	18	clients	client	NOUN
ftr-362	605	19	.	.	PUNCT
ftr-362	606	1	section	section	NOUN
ftr-362	606	2	48d	48d	NUM
ftr-362	606	3	,	,	PUNCT
ftr-362	606	4	added	add	VERB
ftr-362	606	5	by	by	ADP
ftr-362	606	6	the	the	DET
ftr-362	606	7	2010	2010	NUM
ftr-362	606	8	health	health	NOUN
ftr-362	606	9	care	care	PROPN
ftr-362	606	10	act	act	PROPN
ftr-362	606	11	,	,	PUNCT
ftr-362	606	12	provides	provide	VERB
ftr-362	606	13	a	a	DET
ftr-362	606	14	50	50	NUM
ftr-362	606	15	percent	percent	NOUN
ftr-362	606	16	nonrefundable	nonrefundable	ADJ
ftr-362	606	17	investment	investment	NOUN
ftr-362	606	18	tax	tax	NOUN
ftr-362	606	19	credit	credit	NOUN
ftr-362	606	20	for	for	ADP
ftr-362	606	21	qualified	qualified	ADJ
ftr-362	606	22	investments	investment	NOUN
ftr-362	606	23	in	in	ADP
ftr-362	606	24	qualifying	qualify	VERB
ftr-362	606	25	“	"	PUNCT
ftr-362	606	26	therapeutic	therapeutic	ADJ
ftr-362	606	27	discovery	discovery	NOUN
ftr-362	606	28	projects	project	NOUN
ftr-362	606	29	,	,	PUNCT
ftr-362	606	30	”	"	PUNCT
ftr-362	606	31	which	which	PRON
ftr-362	606	32	is	be	AUX
ftr-362	606	33	a	a	DET
ftr-362	606	34	term	term	NOUN
ftr-362	606	35	with	with	ADP
ftr-362	606	36	a	a	DET
ftr-362	606	37	complicated	complicated	ADJ
ftr-362	606	38	definition	definition	NOUN
ftr-362	606	39	.	.	PUNCT
ftr-362	607	1	the	the	DET
ftr-362	607	2	credit	credit	NOUN
ftr-362	607	3	is	be	AUX
ftr-362	607	4	available	available	ADJ
ftr-362	607	5	only	only	ADV
ftr-362	607	6	to	to	ADP
ftr-362	607	7	companies	company	NOUN
ftr-362	607	8	having	have	VERB
ftr-362	607	9	250	250	NUM
ftr-362	607	10	or	or	CCONJ
ftr-362	607	11	fewer	few	ADJ
ftr-362	607	12	employees	employee	NOUN
ftr-362	607	13	,	,	PUNCT
ftr-362	607	14	and	and	CCONJ
ftr-362	607	15	the	the	DET
ftr-362	607	16	right	right	NOUN
ftr-362	607	17	to	to	PART
ftr-362	607	18	claim	claim	VERB
ftr-362	607	19	the	the	DET
ftr-362	607	20	credit	credit	NOUN
ftr-362	607	21	must	must	AUX
ftr-362	607	22	be	be	AUX
ftr-362	607	23	awarded	award	VERB
ftr-362	607	24	by	by	ADP
ftr-362	607	25	the	the	DET
ftr-362	607	26	treasury	treasury	PROPN
ftr-362	607	27	company	company	NOUN
ftr-362	607	28	-	-	PUNCT
ftr-362	607	29	by	by	ADP
ftr-362	607	30	-	-	PUNCT
ftr-362	607	31	company	company	NOUN
ftr-362	607	32	,	,	PUNCT
ftr-362	607	33	in	in	ADP
ftr-362	607	34	consultation	consultation	NOUN
ftr-362	607	35	with	with	ADP
ftr-362	607	36	hhs	hhs	PROPN
ftr-362	607	37	,	,	PUNCT
ftr-362	607	38	to	to	ADP
ftr-362	607	39	companies	company	NOUN
ftr-362	607	40	that	that	PRON
ftr-362	607	41	apply	apply	VERB
ftr-362	607	42	.	.	PUNCT
ftr-362	608	1	oh	oh	INTJ
ftr-362	608	2	,	,	PUNCT
ftr-362	608	3	yeah	yeah	INTJ
ftr-362	608	4	,	,	PUNCT
ftr-362	608	5	only	only	ADV
ftr-362	608	6	a	a	DET
ftr-362	608	7	total	total	NOUN
ftr-362	608	8	of	of	ADP
ftr-362	608	9	$	$	SYM
ftr-362	608	10	1	1	NUM
ftr-362	608	11	billion	billion	NUM
ftr-362	608	12	can	can	AUX
ftr-362	608	13	be	be	AUX
ftr-362	608	14	awarded	award	VERB
ftr-362	608	15	.	.	PUNCT
ftr-362	609	1	the	the	DET
ftr-362	609	2	many	many	ADJ
ftr-362	609	3	small	small	ADJ
ftr-362	609	4	details	detail	NOUN
ftr-362	609	5	will	will	AUX
ftr-362	609	6	probably	probably	ADV
ftr-362	609	7	bore	bore	VERB
ftr-362	609	8	you	you	PRON
ftr-362	609	9	.	.	PUNCT
ftr-362	610	1	a.	a.	NOUN
ftr-362	610	2	the	the	DET
ftr-362	610	3	irs	irs	PROPN
ftr-362	610	4	creates	create	VERB
ftr-362	610	5	the	the	DET
ftr-362	610	6	program	program	NOUN
ftr-362	610	7	.	.	PUNCT
ftr-362	611	1	notice	notice	VERB
ftr-362	611	2	2010	2010	NUM
ftr-362	611	3	-	-	SYM
ftr-362	611	4	45	45	NUM
ftr-362	611	5	,	,	PUNCT
ftr-362	611	6	2010	2010	NUM
ftr-362	611	7	-	-	SYM
ftr-362	611	8	23	23	NUM
ftr-362	611	9	i.r.b	i.r.b	NOUN
ftr-362	611	10	.	.	PUNCT
ftr-362	612	1	734	734	NUM
ftr-362	612	2	(	(	PUNCT
ftr-362	612	3	5/22/10	5/22/10	NUM
ftr-362	612	4	)	)	PUNCT
ftr-362	612	5	.	.	PUNCT
ftr-362	613	1	this	this	DET
ftr-362	613	2	notice	notice	NOUN
ftr-362	613	3	establishes	establish	VERB
ftr-362	613	4	the	the	DET
ftr-362	613	5	qualifying	qualify	VERB
ftr-362	613	6	therapeutic	therapeutic	ADJ
ftr-362	613	7	discovery	discovery	NOUN
ftr-362	613	8	project	project	NOUN
ftr-362	613	9	program	program	NOUN
ftr-362	613	10	and	and	CCONJ
ftr-362	613	11	provides	provide	VERB
ftr-362	613	12	the	the	DET
ftr-362	613	13	procedures	procedure	NOUN
ftr-362	613	14	under	under	ADP
ftr-362	613	15	which	which	PRON
ftr-362	613	16	an	an	DET
ftr-362	613	17	eligible	eligible	ADJ
ftr-362	613	18	taxpayer	taxpayer	NOUN
ftr-362	613	19	may	may	AUX
ftr-362	613	20	apply	apply	VERB
ftr-362	613	21	for	for	ADP
ftr-362	613	22	certification	certification	NOUN
ftr-362	613	23	from	from	ADP
ftr-362	613	24	the	the	DET
ftr-362	613	25	irs	irs	PROPN
ftr-362	613	26	of	of	ADP
ftr-362	613	27	a	a	DET
ftr-362	613	28	qualified	qualified	ADJ
ftr-362	613	29	investment	investment	NOUN
ftr-362	613	30	with	with	ADP
ftr-362	613	31	respect	respect	NOUN
ftr-362	613	32	to	to	ADP
ftr-362	613	33	a	a	DET
ftr-362	613	34	qualifying	qualify	VERB
ftr-362	613	35	therapeutic	therapeutic	ADJ
ftr-362	613	36	discovery	discovery	NOUN
ftr-362	613	37	project	project	NOUN
ftr-362	613	38	as	as	ADP
ftr-362	613	39	eligible	eligible	ADJ
ftr-362	613	40	for	for	ADP
ftr-362	613	41	a	a	DET
ftr-362	613	42	credit	credit	NOUN
ftr-362	613	43	,	,	PUNCT
ftr-362	613	44	or	or	CCONJ
ftr-362	613	45	for	for	ADP
ftr-362	613	46	certain	certain	ADJ
ftr-362	613	47	taxpayers	taxpayer	NOUN
ftr-362	613	48	,	,	PUNCT
ftr-362	613	49	a	a	DET
ftr-362	613	50	grant	grant	NOUN
ftr-362	613	51	under	under	ADP
ftr-362	613	52	the	the	DET
ftr-362	613	53	program	program	NOUN
ftr-362	613	54	.	.	PUNCT
ftr-362	614	1	5	5	X
ftr-362	614	2	.	.	X
ftr-362	614	3	leveraging	leverage	VERB
ftr-362	614	4	the	the	DET
ftr-362	614	5	new	new	ADJ
ftr-362	614	6	markets	market	NOUN
ftr-362	614	7	tax	tax	NOUN
ftr-362	614	8	credit	credit	NOUN
ftr-362	614	9	is	be	AUX
ftr-362	614	10	ok	ok	ADJ
ftr-362	614	11	!	!	PUNCT
ftr-362	614	12	rev	rev	PROPN
ftr-362	614	13	.	.	PUNCT
ftr-362	615	1	rul	rul	PROPN
ftr-362	615	2	.	.	PUNCT
ftr-362	615	3	2010	2010	NUM
ftr-362	615	4	-	-	SYM
ftr-362	615	5	17	17	NUM
ftr-362	615	6	,	,	PUNCT
ftr-362	615	7	2010	2010	NUM
ftr-362	615	8	-	-	SYM
ftr-362	615	9	26	26	NUM
ftr-362	615	10	i.r.b	i.r.b	NOUN
ftr-362	615	11	.	.	PUNCT
ftr-362	616	1	769	769	NUM
ftr-362	616	2	(	(	PUNCT
ftr-362	616	3	6/8/10	6/8/10	NUM
ftr-362	616	4	)	)	PUNCT
ftr-362	616	5	.	.	PUNCT
ftr-362	617	1	section	section	NOUN
ftr-362	617	2	45d(b	45d(b	NUM
ftr-362	617	3	)	)	PUNCT
ftr-362	617	4	provides	provide	VERB
ftr-362	617	5	that	that	SCONJ
ftr-362	617	6	an	an	DET
ftr-362	617	7	equity	equity	NOUN
ftr-362	617	8	investment	investment	NOUN
ftr-362	617	9	in	in	ADP
ftr-362	617	10	a	a	DET
ftr-362	617	11	qualified	qualified	ADJ
ftr-362	617	12	community	community	NOUN
ftr-362	617	13	development	development	NOUN
ftr-362	617	14	entity	entity	NOUN
ftr-362	617	15	eligible	eligible	ADJ
ftr-362	617	16	for	for	ADP
ftr-362	617	17	the	the	DET
ftr-362	617	18	new	new	ADJ
ftr-362	617	19	markets	market	NOUN
ftr-362	617	20	tax	tax	NOUN
ftr-362	617	21	credit	credit	NOUN
ftr-362	617	22	is	be	AUX
ftr-362	617	23	a	a	DET
ftr-362	617	24	qualified	qualified	ADJ
ftr-362	617	25	equity	equity	NOUN
ftr-362	617	26	investment	investment	NOUN
ftr-362	617	27	in	in	ADP
ftr-362	617	28	cash	cash	NOUN
ftr-362	617	29	.	.	PUNCT
ftr-362	618	1	the	the	DET
ftr-362	618	2	irs	irs	PROPN
ftr-362	618	3	ruled	rule	VERB
ftr-362	618	4	that	that	SCONJ
ftr-362	618	5	,	,	PUNCT
ftr-362	618	6	consistent	consistent	ADJ
ftr-362	618	7	with	with	ADP
ftr-362	618	8	the	the	DET
ftr-362	618	9	holding	holding	NOUN
ftr-362	618	10	of	of	ADP
ftr-362	618	11	rev	rev	PROPN
ftr-362	618	12	.	.	PROPN
ftr-362	618	13	rul	rul	PROPN
ftr-362	618	14	.	.	PUNCT
ftr-362	618	15	2003	2003	NUM
ftr-362	618	16	-	-	SYM
ftr-362	618	17	20	20	NUM
ftr-362	618	18	,	,	PUNCT
ftr-362	618	19	2003	2003	NUM
ftr-362	618	20	-	-	SYM
ftr-362	618	21	1	1	NUM
ftr-362	618	22	c.b	c.b	PROPN
ftr-362	618	23	.	.	PROPN
ftr-362	618	24	465	465	NUM
ftr-362	618	25	,	,	PUNCT
ftr-362	618	26	an	an	DET
ftr-362	618	27	equity	equity	NOUN
ftr-362	618	28	investment	investment	NOUN
ftr-362	618	29	by	by	ADP
ftr-362	618	30	an	an	DET
ftr-362	618	31	llc	llc	NOUN
ftr-362	618	32	which	which	PRON
ftr-362	618	33	is	be	AUX
ftr-362	618	34	funded	fund	VERB
ftr-362	618	35	with	with	ADP
ftr-362	618	36	a	a	DET
ftr-362	618	37	nonrecourse	nonrecourse	NOUN
ftr-362	618	38	loan	loan	NOUN
ftr-362	618	39	to	to	ADP
ftr-362	618	40	the	the	DET
ftr-362	618	41	llc	llc	PROPN
ftr-362	618	42	qualifies	qualify	VERB
ftr-362	618	43	for	for	ADP
ftr-362	618	44	the	the	DET
ftr-362	618	45	new	new	ADJ
ftr-362	618	46	markets	market	NOUN
ftr-362	618	47	tax	tax	NOUN
ftr-362	618	48	credit	credit	NOUN
ftr-362	618	49	,	,	PUNCT
ftr-362	618	50	an	an	DET
ftr-362	618	51	equity	equity	NOUN
ftr-362	618	52	investment	investment	NOUN
ftr-362	618	53	includes	include	VERB
ftr-362	618	54	cash	cash	NOUN
ftr-362	618	55	from	from	ADP
ftr-362	618	56	a	a	DET
ftr-362	618	57	recourse	recourse	NOUN
ftr-362	618	58	loan	loan	NOUN
ftr-362	618	59	obtained	obtain	VERB
ftr-362	618	60	by	by	ADP
ftr-362	618	61	an	an	DET
ftr-362	618	62	llc	llc	PROPN
ftr-362	618	63	.	.	PROPN
ftr-362	619	1	596	596	NUM
ftr-362	619	2	florida	florida	PROPN
ftr-362	619	3	tax	tax	NOUN
ftr-362	619	4	review	review	NOUN
ftr-362	619	5	[	[	X
ftr-362	619	6	vol	vol	NOUN
ftr-362	619	7	.	.	PUNCT
ftr-362	620	1	10:9	10:9	NUM
ftr-362	620	2	6	6	NUM
ftr-362	620	3	.	.	PUNCT
ftr-362	621	1	mid	mid	ADJ
ftr-362	621	2	-	-	NOUN
ftr-362	621	3	audit	audit	NOUN
ftr-362	621	4	cca	cca	NOUN
ftr-362	621	5	changing	change	VERB
ftr-362	621	6	the	the	DET
ftr-362	621	7	irs	irs	PROPN
ftr-362	621	8	’s	’s	PART
ftr-362	621	9	view	view	NOUN
ftr-362	621	10	does	do	AUX
ftr-362	621	11	n’t	not	PART
ftr-362	621	12	cut	cut	VERB
ftr-362	621	13	the	the	DET
ftr-362	621	14	mustard	mustard	NOUN
ftr-362	621	15	as	as	ADP
ftr-362	621	16	authority	authority	NOUN
ftr-362	621	17	to	to	PART
ftr-362	621	18	support	support	VERB
ftr-362	621	19	an	an	DET
ftr-362	621	20	asserted	asserted	ADJ
ftr-362	621	21	deficiency	deficiency	NOUN
ftr-362	621	22	.	.	PUNCT
ftr-362	622	1	the	the	DET
ftr-362	622	2	proctor	proctor	PROPN
ftr-362	622	3	&	&	CCONJ
ftr-362	622	4	gamble	gamble	PROPN
ftr-362	622	5	co.	co.	PROPN
ftr-362	622	6	v.	v.	PROPN
ftr-362	622	7	united	united	PROPN
ftr-362	622	8	states	states	PROPN
ftr-362	622	9	,	,	PUNCT
ftr-362	622	10	106	106	NUM
ftr-362	622	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	622	12	2010	2010	NUM
ftr-362	622	13	-	-	SYM
ftr-362	622	14	5433	5433	NUM
ftr-362	622	15	(	(	PUNCT
ftr-362	622	16	s.d	s.d	PROPN
ftr-362	622	17	.	.	PROPN
ftr-362	622	18	ohio	ohio	PROPN
ftr-362	622	19	6/25/10	6/25/10	NUM
ftr-362	622	20	)	)	PUNCT
ftr-362	622	21	.	.	PUNCT
ftr-362	623	1	section	section	PROPN
ftr-362	623	2	41(a)(1	41(a)(1	PROPN
ftr-362	623	3	)	)	PUNCT
ftr-362	623	4	allows	allow	VERB
ftr-362	623	5	a	a	DET
ftr-362	623	6	credit	credit	NOUN
ftr-362	623	7	of	of	ADP
ftr-362	623	8	20	20	NUM
ftr-362	623	9	percent	percent	NOUN
ftr-362	623	10	of	of	ADP
ftr-362	623	11	the	the	DET
ftr-362	623	12	amount	amount	NOUN
ftr-362	623	13	by	by	ADP
ftr-362	623	14	which	which	PRON
ftr-362	623	15	the	the	DET
ftr-362	623	16	taxpayer	taxpayer	NOUN
ftr-362	623	17	’s	’s	PART
ftr-362	623	18	qualified	qualified	ADJ
ftr-362	623	19	research	research	NOUN
ftr-362	623	20	expenditures	expenditure	NOUN
ftr-362	623	21	for	for	ADP
ftr-362	623	22	the	the	DET
ftr-362	623	23	year	year	NOUN
ftr-362	623	24	exceed	exceed	VERB
ftr-362	623	25	the	the	DET
ftr-362	623	26	taxpayer	taxpayer	NOUN
ftr-362	623	27	’s	’s	PART
ftr-362	623	28	“	"	PUNCT
ftr-362	623	29	base	base	NOUN
ftr-362	623	30	amount	amount	NOUN
ftr-362	623	31	”	"	PUNCT
ftr-362	623	32	of	of	ADP
ftr-362	623	33	qualified	qualified	ADJ
ftr-362	623	34	research	research	NOUN
ftr-362	623	35	expenditures	expenditure	NOUN
ftr-362	623	36	.	.	PUNCT
ftr-362	624	1	generally	generally	ADV
ftr-362	624	2	speaking	speak	VERB
ftr-362	624	3	,	,	PUNCT
ftr-362	624	4	the	the	DET
ftr-362	624	5	�	�	NOUN
ftr-362	624	6	base	base	NOUN
ftr-362	624	7	amount	amount	NOUN
ftr-362	624	8	”	"	PUNCT
ftr-362	624	9	is	be	AUX
ftr-362	624	10	the	the	DET
ftr-362	624	11	company	company	NOUN
ftr-362	624	12	’s	’s	PART
ftr-362	624	13	“	"	PUNCT
ftr-362	624	14	fixed	fix	VERB
ftr-362	624	15	base	base	NOUN
ftr-362	624	16	percentage	percentage	NOUN
ftr-362	624	17	”	"	PUNCT
ftr-362	624	18	—	—	PUNCT
ftr-362	624	19	the	the	DET
ftr-362	624	20	percentage	percentage	NOUN
ftr-362	624	21	of	of	ADP
ftr-362	624	22	the	the	DET
ftr-362	624	23	company	company	NOUN
ftr-362	624	24	’s	’s	PART
ftr-362	624	25	gross	gross	ADJ
ftr-362	624	26	receipts	receipt	NOUN
ftr-362	624	27	expended	expend	VERB
ftr-362	624	28	for	for	ADP
ftr-362	624	29	research	research	NOUN
ftr-362	624	30	from	from	ADP
ftr-362	624	31	1984	1984	NUM
ftr-362	624	32	through	through	ADP
ftr-362	624	33	1988	1988	NUM
ftr-362	624	34	(	(	PUNCT
ftr-362	624	35	subject	subject	ADJ
ftr-362	624	36	to	to	ADP
ftr-362	624	37	a	a	DET
ftr-362	624	38	16	16	NUM
ftr-362	624	39	percent	percent	NOUN
ftr-362	624	40	ceiling	ceiling	NOUN
ftr-362	624	41	)	)	PUNCT
ftr-362	624	42	—	—	PUNCT
ftr-362	624	43	multiplied	multiply	VERB
ftr-362	624	44	by	by	ADP
ftr-362	624	45	the	the	DET
ftr-362	624	46	company	company	NOUN
ftr-362	624	47	’s	’s	PART
ftr-362	624	48	average	average	ADJ
ftr-362	624	49	annual	annual	ADJ
ftr-362	624	50	receipts	receipt	NOUN
ftr-362	624	51	for	for	ADP
ftr-362	624	52	the	the	DET
ftr-362	624	53	preceding	precede	VERB
ftr-362	624	54	four	four	NUM
ftr-362	624	55	years	year	NOUN
ftr-362	624	56	(	(	PUNCT
ftr-362	624	57	but	but	CCONJ
ftr-362	624	58	the	the	DET
ftr-362	624	59	base	base	NOUN
ftr-362	624	60	will	will	AUX
ftr-362	624	61	not	not	PART
ftr-362	624	62	be	be	AUX
ftr-362	624	63	less	less	ADJ
ftr-362	624	64	than	than	ADP
ftr-362	624	65	50	50	NUM
ftr-362	624	66	percent	percent	NOUN
ftr-362	624	67	of	of	ADP
ftr-362	624	68	the	the	DET
ftr-362	624	69	qualified	qualified	ADJ
ftr-362	624	70	research	research	NOUN
ftr-362	624	71	expenses	expense	NOUN
ftr-362	624	72	for	for	ADP
ftr-362	624	73	the	the	DET
ftr-362	624	74	credit	credit	NOUN
ftr-362	624	75	year	year	NOUN
ftr-362	624	76	)	)	PUNCT
ftr-362	624	77	.	.	PUNCT
ftr-362	625	1	section	section	NOUN
ftr-362	625	2	41(f	41(f	NUM
ftr-362	625	3	)	)	PUNCT
ftr-362	625	4	provides	provide	VERB
ftr-362	625	5	that	that	PRON
ftr-362	625	6	for	for	ADP
ftr-362	625	7	purposes	purpose	NOUN
ftr-362	625	8	of	of	ADP
ftr-362	625	9	computing	compute	VERB
ftr-362	625	10	the	the	DET
ftr-362	625	11	credit	credit	NOUN
ftr-362	625	12	,	,	PUNCT
ftr-362	625	13	all	all	DET
ftr-362	625	14	members	member	NOUN
ftr-362	625	15	of	of	ADP
ftr-362	625	16	the	the	DET
ftr-362	625	17	same	same	ADJ
ftr-362	625	18	controlled	control	VERB
ftr-362	625	19	group	group	NOUN
ftr-362	625	20	of	of	ADP
ftr-362	625	21	corporations	corporation	NOUN
ftr-362	625	22	will	will	AUX
ftr-362	625	23	be	be	AUX
ftr-362	625	24	treated	treat	VERB
ftr-362	625	25	as	as	ADP
ftr-362	625	26	a	a	DET
ftr-362	625	27	single	single	ADJ
ftr-362	625	28	corporation	corporation	NOUN
ftr-362	625	29	.	.	PUNCT
ftr-362	626	1	reg	reg	NOUN
ftr-362	626	2	.	.	PUNCT
ftr-362	627	1	§	§	PROPN
ftr-362	627	2	1.41	1.41	NUM
ftr-362	627	3	-	-	SYM
ftr-362	627	4	6(b	6(b	NUM
ftr-362	627	5	)	)	PUNCT
ftr-362	627	6	,	,	PUNCT
ftr-362	627	7	as	as	ADV
ftr-362	627	8	well	well	ADV
ftr-362	627	9	temp	temp	NOUN
ftr-362	627	10	.	.	PUNCT
ftr-362	628	1	reg	reg	NOUN
ftr-362	628	2	.	.	PUNCT
ftr-362	629	1	§	§	PROPN
ftr-362	629	2	1.41	1.41	NUM
ftr-362	629	3	-	-	PUNCT
ftr-362	629	4	6t(b	6t(b	NUM
ftr-362	629	5	)	)	PUNCT
ftr-362	629	6	,	,	PUNCT
ftr-362	629	7	which	which	PRON
ftr-362	629	8	was	be	AUX
ftr-362	629	9	the	the	DET
ftr-362	629	10	controlling	control	VERB
ftr-362	629	11	regulation	regulation	NOUN
ftr-362	629	12	for	for	ADP
ftr-362	629	13	the	the	DET
ftr-362	629	14	years	year	NOUN
ftr-362	629	15	in	in	ADP
ftr-362	629	16	question	question	NOUN
ftr-362	629	17	,	,	PUNCT
ftr-362	629	18	provides	provide	VERB
ftr-362	629	19	that	that	SCONJ
ftr-362	629	20	“	"	PUNCT
ftr-362	629	21	[	[	X
ftr-362	629	22	t]he	t]he	ADJ
ftr-362	629	23	group	group	NOUN
ftr-362	629	24	credit	credit	NOUN
ftr-362	629	25	is	be	AUX
ftr-362	629	26	computed	compute	VERB
ftr-362	629	27	by	by	ADP
ftr-362	629	28	applying	apply	VERB
ftr-362	629	29	all	all	PRON
ftr-362	629	30	of	of	ADP
ftr-362	629	31	the	the	DET
ftr-362	629	32	section	section	NOUN
ftr-362	629	33	41	41	NUM
ftr-362	629	34	computational	computational	ADJ
ftr-362	629	35	rules	rule	NOUN
ftr-362	629	36	on	on	ADP
ftr-362	629	37	an	an	DET
ftr-362	629	38	aggregate	aggregate	ADJ
ftr-362	629	39	basis	basis	NOUN
ftr-362	629	40	.	.	PUNCT
ftr-362	629	41	”	"	PUNCT
ftr-362	630	1	pursuant	pursuant	ADJ
ftr-362	630	2	to	to	ADP
ftr-362	630	3	§	§	PROPN
ftr-362	630	4	41(f)(5	41(f)(5	NUM
ftr-362	630	5	)	)	PUNCT
ftr-362	630	6	,	,	PUNCT
ftr-362	630	7	a	a	DET
ftr-362	630	8	“	"	PUNCT
ftr-362	630	9	controlled	control	VERB
ftr-362	630	10	group	group	NOUN
ftr-362	630	11	”	"	PUNCT
ftr-362	630	12	is	be	AUX
ftr-362	630	13	defined	define	VERB
ftr-362	630	14	by	by	ADP
ftr-362	630	15	a	a	DET
ftr-362	630	16	cross	cross	NOUN
ftr-362	630	17	reference	reference	NOUN
ftr-362	630	18	to	to	ADP
ftr-362	630	19	§	§	PROPN
ftr-362	630	20	1563(a	1563(a	NUM
ftr-362	630	21	)	)	PUNCT
ftr-362	630	22	,	,	PUNCT
ftr-362	630	23	substituting	substitute	VERB
ftr-362	630	24	50	50	NUM
ftr-362	630	25	percent	percent	NOUN
ftr-362	630	26	for	for	ADP
ftr-362	630	27	80	80	NUM
ftr-362	630	28	percent	percent	NOUN
ftr-362	630	29	,	,	PUNCT
ftr-362	630	30	and	and	CCONJ
ftr-362	630	31	thus	thus	ADV
ftr-362	630	32	should	should	AUX
ftr-362	630	33	include	include	VERB
ftr-362	630	34	foreign	foreign	ADJ
ftr-362	630	35	group	group	NOUN
ftr-362	630	36	members	member	NOUN
ftr-362	630	37	.	.	PUNCT
ftr-362	631	1	in	in	ADP
ftr-362	631	2	computing	compute	VERB
ftr-362	631	3	its	its	PRON
ftr-362	631	4	credit	credit	NOUN
ftr-362	631	5	,	,	PUNCT
ftr-362	631	6	p&g	p&g	PROPN
ftr-362	631	7	excluded	exclude	VERB
ftr-362	631	8	receipts	receipt	NOUN
ftr-362	631	9	from	from	ADP
ftr-362	631	10	intercompany	intercompany	NOUN
ftr-362	631	11	transactions	transaction	NOUN
ftr-362	631	12	within	within	ADP
ftr-362	631	13	its	its	PRON
ftr-362	631	14	group	group	NOUN
ftr-362	631	15	,	,	PUNCT
ftr-362	631	16	including	include	VERB
ftr-362	631	17	transactions	transaction	NOUN
ftr-362	631	18	with	with	ADP
ftr-362	631	19	foreign	foreign	ADJ
ftr-362	631	20	members	member	NOUN
ftr-362	631	21	,	,	PUNCT
ftr-362	631	22	from	from	ADP
ftr-362	631	23	gross	gross	ADJ
ftr-362	631	24	receipts	receipt	NOUN
ftr-362	631	25	.	.	PUNCT
ftr-362	632	1	this	this	DET
ftr-362	632	2	method	method	NOUN
ftr-362	632	3	was	be	AUX
ftr-362	632	4	acceptable	acceptable	ADJ
ftr-362	632	5	to	to	ADP
ftr-362	632	6	the	the	DET
ftr-362	632	7	irs	irs	PROPN
ftr-362	632	8	under	under	ADP
ftr-362	632	9	cca	cca	PROPN
ftr-362	632	10	200233011	200233011	NUM
ftr-362	632	11	,	,	PUNCT
ftr-362	632	12	but	but	CCONJ
ftr-362	632	13	during	during	ADP
ftr-362	632	14	the	the	DET
ftr-362	632	15	course	course	NOUN
ftr-362	632	16	of	of	ADP
ftr-362	632	17	the	the	DET
ftr-362	632	18	audit	audit	NOUN
ftr-362	632	19	,	,	PUNCT
ftr-362	632	20	the	the	DET
ftr-362	632	21	irs	irs	PROPN
ftr-362	632	22	issued	issue	VERB
ftr-362	632	23	cca	cca	PROPN
ftr-362	632	24	200620023	200620023	NUM
ftr-362	632	25	,	,	PUNCT
ftr-362	632	26	which	which	PRON
ftr-362	632	27	provided	provide	VERB
ftr-362	632	28	that	that	SCONJ
ftr-362	632	29	only	only	ADJ
ftr-362	632	30	research	research	NOUN
ftr-362	632	31	expenditures	expenditure	NOUN
ftr-362	632	32	and	and	CCONJ
ftr-362	632	33	not	not	PART
ftr-362	632	34	gross	gross	ADJ
ftr-362	632	35	receipts	receipt	NOUN
ftr-362	632	36	within	within	ADP
ftr-362	632	37	a	a	DET
ftr-362	632	38	controlled	control	VERB
ftr-362	632	39	group	group	NOUN
ftr-362	632	40	should	should	AUX
ftr-362	632	41	be	be	AUX
ftr-362	632	42	disregarded	disregard	VERB
ftr-362	632	43	,	,	PUNCT
ftr-362	632	44	the	the	DET
ftr-362	632	45	position	position	NOUN
ftr-362	632	46	that	that	PRON
ftr-362	632	47	the	the	DET
ftr-362	632	48	government	government	NOUN
ftr-362	632	49	maintained	maintain	VERB
ftr-362	632	50	in	in	ADP
ftr-362	632	51	the	the	DET
ftr-362	632	52	litigation	litigation	NOUN
ftr-362	632	53	.	.	PUNCT
ftr-362	633	1	the	the	DET
ftr-362	633	2	court	court	NOUN
ftr-362	633	3	held	hold	VERB
ftr-362	633	4	that	that	SCONJ
ftr-362	633	5	p&g	p&g	PROPN
ftr-362	633	6	had	have	AUX
ftr-362	633	7	properly	properly	ADV
ftr-362	633	8	computed	compute	VERB
ftr-362	633	9	the	the	DET
ftr-362	633	10	§	§	PROPN
ftr-362	633	11	41	41	NUM
ftr-362	633	12	research	research	NOUN
ftr-362	633	13	credit	credit	NOUN
ftr-362	633	14	by	by	ADP
ftr-362	633	15	disregarding	disregard	VERB
ftr-362	633	16	both	both	DET
ftr-362	633	17	research	research	NOUN
ftr-362	633	18	expenditures	expenditure	NOUN
ftr-362	633	19	and	and	CCONJ
ftr-362	633	20	gross	gross	ADJ
ftr-362	633	21	receipts	receipt	NOUN
ftr-362	633	22	within	within	ADP
ftr-362	633	23	its	its	PRON
ftr-362	633	24	controlled	control	VERB
ftr-362	633	25	group	group	NOUN
ftr-362	633	26	.	.	PUNCT
ftr-362	634	1	the	the	DET
ftr-362	634	2	court	court	NOUN
ftr-362	634	3	rejected	reject	VERB
ftr-362	634	4	the	the	DET
ftr-362	634	5	government	government	NOUN
ftr-362	634	6	’s	’s	PART
ftr-362	634	7	argument	argument	NOUN
ftr-362	634	8	that	that	SCONJ
ftr-362	634	9	deere	deere	PROPN
ftr-362	634	10	&	&	CCONJ
ftr-362	634	11	company	company	PROPN
ftr-362	634	12	v.	v.	PROPN
ftr-362	634	13	commissioner	commissioner	PROPN
ftr-362	634	14	,	,	PUNCT
ftr-362	634	15	133	133	NUM
ftr-362	634	16	t.c	t.c	NOUN
ftr-362	634	17	.	.	PROPN
ftr-362	634	18	246	246	NUM
ftr-362	634	19	(	(	PUNCT
ftr-362	634	20	2009	2009	NUM
ftr-362	634	21	)	)	PUNCT
ftr-362	634	22	,	,	PUNCT
ftr-362	634	23	supported	support	VERB
ftr-362	634	24	its	its	PRON
ftr-362	634	25	position	position	NOUN
ftr-362	634	26	,	,	PUNCT
ftr-362	634	27	concluding	conclude	VERB
ftr-362	634	28	that	that	SCONJ
ftr-362	634	29	deere	deere	PROPN
ftr-362	634	30	was	be	AUX
ftr-362	634	31	not	not	PART
ftr-362	634	32	relevant	relevant	ADJ
ftr-362	634	33	because	because	SCONJ
ftr-362	634	34	specific	specific	ADJ
ftr-362	634	35	statutory	statutory	ADJ
ftr-362	634	36	and	and	CCONJ
ftr-362	634	37	regulatory	regulatory	ADJ
ftr-362	634	38	language	language	NOUN
ftr-362	634	39	was	be	AUX
ftr-362	634	40	controlling	control	VERB
ftr-362	634	41	.	.	PUNCT
ftr-362	635	1	7	7	X
ftr-362	635	2	.	.	X
ftr-362	635	3	once	once	ADV
ftr-362	635	4	enacted	enact	VERB
ftr-362	635	5	,	,	PUNCT
ftr-362	635	6	credits	credit	NOUN
ftr-362	635	7	never	never	ADV
ftr-362	635	8	die	die	VERB
ftr-362	635	9	.	.	PUNCT
ftr-362	636	1	the	the	DET
ftr-362	636	2	compromise	compromise	NOUN
ftr-362	636	3	tax	tax	NOUN
ftr-362	636	4	relief	relief	NOUN
ftr-362	636	5	act	act	NOUN
ftr-362	636	6	of	of	ADP
ftr-362	636	7	2010	2010	NUM
ftr-362	636	8	,	,	PUNCT
ftr-362	636	9	extends	extend	VERB
ftr-362	636	10	a	a	DET
ftr-362	636	11	number	number	NOUN
ftr-362	636	12	of	of	ADP
ftr-362	636	13	expiring	expire	VERB
ftr-362	636	14	and	and	CCONJ
ftr-362	636	15	expired	expire	VERB
ftr-362	636	16	credits	credit	NOUN
ftr-362	636	17	.	.	PUNCT
ftr-362	637	1	•	•	NUM
ftr-362	637	2	the	the	DET
ftr-362	637	3	research	research	NOUN
ftr-362	637	4	credit	credit	NOUN
ftr-362	637	5	of	of	ADP
ftr-362	637	6	code	code	NOUN
ftr-362	637	7	§	§	PROPN
ftr-362	637	8	41	41	NUM
ftr-362	637	9	was	be	AUX
ftr-362	637	10	retroactively	retroactively	ADV
ftr-362	637	11	extended	extend	VERB
ftr-362	637	12	to	to	PART
ftr-362	637	13	apply	apply	VERB
ftr-362	637	14	to	to	ADP
ftr-362	637	15	amounts	amount	NOUN
ftr-362	637	16	paid	pay	VERB
ftr-362	637	17	or	or	CCONJ
ftr-362	637	18	accrued	accrue	VERB
ftr-362	637	19	before	before	ADP
ftr-362	637	20	1/1/12	1/1/12	PROPN
ftr-362	637	21	.	.	PUNCT
ftr-362	638	1	act	act	PROPN
ftr-362	638	2	§	§	PROPN
ftr-362	638	3	731	731	NUM
ftr-362	638	4	.	.	NOUN
ftr-362	639	1	•	•	NUM
ftr-362	639	2	the	the	DET
ftr-362	639	3	20	20	NUM
ftr-362	639	4	%	%	NOUN
ftr-362	639	5	credit	credit	NOUN
ftr-362	639	6	under	under	ADP
ftr-362	639	7	code	code	PROPN
ftr-362	639	8	§	§	PROPN
ftr-362	639	9	45a	45a	PROPN
ftr-362	639	10	for	for	ADP
ftr-362	639	11	qualified	qualified	ADJ
ftr-362	639	12	wages	wage	NOUN
ftr-362	639	13	and	and	CCONJ
ftr-362	639	14	health	health	NOUN
ftr-362	639	15	benefits	benefit	NOUN
ftr-362	639	16	paid	pay	VERB
ftr-362	639	17	to	to	PART
ftr-362	639	18	enrolled	enrol	VERB
ftr-362	639	19	indian	indian	ADJ
ftr-362	639	20	tribe	tribe	NOUN
ftr-362	639	21	members	member	NOUN
ftr-362	639	22	was	be	AUX
ftr-362	639	23	retroactively	retroactively	ADV
ftr-362	639	24	extended	extend	VERB
ftr-362	639	25	to	to	ADP
ftr-362	639	26	amounts	amount	NOUN
ftr-362	639	27	paid	pay	VERB
ftr-362	639	28	or	or	CCONJ
ftr-362	639	29	incurred	incur	VERB
ftr-362	639	30	in	in	ADP
ftr-362	639	31	tax	tax	NOUN
ftr-362	639	32	years	year	NOUN
ftr-362	639	33	beginning	begin	VERB
ftr-362	639	34	before	before	ADP
ftr-362	639	35	1/1/12	1/1/12	PROPN
ftr-362	639	36	.	.	PUNCT
ftr-362	640	1	act	act	PROPN
ftr-362	640	2	§	§	PROPN
ftr-362	640	3	732	732	NUM
ftr-362	640	4	.	.	NOUN
ftr-362	640	5	•	•	NUM
ftr-362	640	6	the	the	DET
ftr-362	640	7	5	5	NUM
ftr-362	640	8	%	%	NOUN
ftr-362	640	9	credit	credit	NOUN
ftr-362	640	10	under	under	ADP
ftr-362	640	11	§	§	PROPN
ftr-362	640	12	45d	45d	PROPN
ftr-362	640	13	for	for	ADP
ftr-362	640	14	investment	investment	NOUN
ftr-362	640	15	in	in	ADP
ftr-362	640	16	stock	stock	NOUN
ftr-362	640	17	of	of	ADP
ftr-362	640	18	a	a	DET
ftr-362	640	19	community	community	NOUN
ftr-362	640	20	development	development	NOUN
ftr-362	640	21	entity	entity	NOUN
ftr-362	640	22	was	be	AUX
ftr-362	640	23	retroactively	retroactively	ADV
ftr-362	640	24	extended	extend	VERB
ftr-362	640	25	through	through	ADP
ftr-362	640	26	2011	2011	NUM
ftr-362	640	27	.	.	PUNCT
ftr-362	641	1	act	act	VERB
ftr-362	641	2	§	§	PROPN
ftr-362	641	3	733	733	NUM
ftr-362	641	4	.	.	PUNCT
ftr-362	642	1	2011	2011	NUM
ftr-362	642	2	]	]	PUNCT
ftr-362	642	3	recent	recent	ADJ
ftr-362	642	4	developments	development	NOUN
ftr-362	642	5	in	in	ADP
ftr-362	642	6	federal	federal	ADJ
ftr-362	642	7	income	income	NOUN
ftr-362	642	8	taxation	taxation	NOUN
ftr-362	642	9	597	597	NUM
ftr-362	642	10	•	•	NOUN
ftr-362	642	11	the	the	DET
ftr-362	642	12	20	20	NUM
ftr-362	642	13	%	%	NOUN
ftr-362	642	14	credit	credit	NOUN
ftr-362	642	15	provided	provide	VERB
ftr-362	642	16	by	by	ADP
ftr-362	642	17	§	§	PROPN
ftr-362	642	18	45p	45p	NOUN
ftr-362	642	19	for	for	ADP
ftr-362	642	20	differential	differential	ADJ
ftr-362	642	21	wages	wage	NOUN
ftr-362	642	22	paid	pay	VERB
ftr-362	642	23	to	to	ADP
ftr-362	642	24	employees	employee	NOUN
ftr-362	642	25	called	call	VERB
ftr-362	642	26	to	to	ADP
ftr-362	642	27	active	active	ADJ
ftr-362	642	28	duty	duty	NOUN
ftr-362	642	29	in	in	ADP
ftr-362	642	30	the	the	DET
ftr-362	642	31	armed	armed	ADJ
ftr-362	642	32	services	service	NOUN
ftr-362	642	33	was	be	AUX
ftr-362	642	34	extended	extend	VERB
ftr-362	642	35	through	through	ADP
ftr-362	642	36	2011	2011	NUM
ftr-362	642	37	.	.	PUNCT
ftr-362	643	1	act	act	VERB
ftr-362	643	2	§	§	PROPN
ftr-362	643	3	736	736	NUM
ftr-362	643	4	.	.	NOUN
ftr-362	643	5	•	•	NUM
ftr-362	643	6	the	the	DET
ftr-362	643	7	work	work	NOUN
ftr-362	643	8	opportunity	opportunity	NOUN
ftr-362	643	9	credit	credit	NOUN
ftr-362	643	10	of	of	ADP
ftr-362	643	11	§	§	PROPN
ftr-362	643	12	51	51	NUM
ftr-362	643	13	was	be	AUX
ftr-362	643	14	extended	extend	VERB
ftr-362	643	15	to	to	ADP
ftr-362	643	16	individuals	individual	NOUN
ftr-362	643	17	who	who	PRON
ftr-362	643	18	begin	begin	VERB
ftr-362	643	19	work	work	NOUN
ftr-362	643	20	before	before	ADP
ftr-362	643	21	1/1/12	1/1/12	NUM
ftr-362	643	22	.	.	PUNCT
ftr-362	644	1	the	the	DET
ftr-362	644	2	date	date	NOUN
ftr-362	644	3	was	be	AUX
ftr-362	644	4	extended	extend	VERB
ftr-362	644	5	from	from	ADP
ftr-362	644	6	8/31/11	8/31/11	NUM
ftr-362	644	7	.	.	PUNCT
ftr-362	645	1	act	act	PROPN
ftr-362	645	2	§	§	PROPN
ftr-362	645	3	757	757	PROPN
ftr-362	645	4	.	.	PUNCT
ftr-362	646	1	a.	a.	NOUN
ftr-362	647	1	but	but	CCONJ
ftr-362	647	2	the	the	DET
ftr-362	647	3	paper	paper	NOUN
ftr-362	647	4	manufacturers	manufacturer	NOUN
ftr-362	647	5	take	take	VERB
ftr-362	647	6	a	a	DET
ftr-362	647	7	hit	hit	NOUN
ftr-362	647	8	.	.	PUNCT
ftr-362	648	1	the	the	DET
ftr-362	648	2	compromise	compromise	NOUN
ftr-362	648	3	tax	tax	NOUN
ftr-362	648	4	relief	relief	NOUN
ftr-362	648	5	act	act	NOUN
ftr-362	648	6	of	of	ADP
ftr-362	648	7	2010	2010	NUM
ftr-362	648	8	retroactively	retroactively	ADV
ftr-362	648	9	eliminates	eliminate	VERB
ftr-362	648	10	the	the	DET
ftr-362	648	11	§	§	PROPN
ftr-362	648	12	code	code	NOUN
ftr-362	648	13	§	§	PROPN
ftr-362	648	14	6426(d	6426(d	NOUN
ftr-362	648	15	)	)	PUNCT
ftr-362	648	16	alternative	alternative	ADJ
ftr-362	648	17	fuels	fuel	NOUN
ftr-362	648	18	credit	credit	NOUN
ftr-362	648	19	eligibility	eligibility	NOUN
ftr-362	648	20	for	for	ADP
ftr-362	648	21	“	"	PUNCT
ftr-362	648	22	black	black	ADJ
ftr-362	648	23	liquor	liquor	NOUN
ftr-362	648	24	”	"	PUNCT
ftr-362	648	25	produced	produce	VERB
ftr-362	648	26	by	by	ADP
ftr-362	648	27	paper	paper	NOUN
ftr-362	648	28	milling	milling	NOUN
ftr-362	648	29	processes	process	NOUN
ftr-362	648	30	for	for	ADP
ftr-362	648	31	fuel	fuel	NOUN
ftr-362	648	32	sold	sell	VERB
ftr-362	648	33	or	or	CCONJ
ftr-362	648	34	used	use	VERB
ftr-362	648	35	after	after	ADP
ftr-362	648	36	12/31/09	12/31/09	PROPN
ftr-362	648	37	.	.	PROPN
ftr-362	648	38	act	act	PROPN
ftr-362	648	39	§	§	PROPN
ftr-362	648	40	704	704	NUM
ftr-362	648	41	.	.	PUNCT
ftr-362	649	1	g.	g.	PROPN
ftr-362	649	2	natural	natural	ADJ
ftr-362	649	3	resources	resource	NOUN
ftr-362	649	4	deductions	deduction	NOUN
ftr-362	649	5	&	&	CCONJ
ftr-362	649	6	credits	credit	NOUN
ftr-362	649	7	1	1	NUM
ftr-362	649	8	.	.	PUNCT
ftr-362	650	1	hire	hire	VERB
ftr-362	650	2	tax	tax	NOUN
ftr-362	650	3	credits	credit	NOUN
ftr-362	650	4	explained	explain	VERB
ftr-362	650	5	.	.	PUNCT
ftr-362	651	1	notice	notice	VERB
ftr-362	651	2	2010	2010	NUM
ftr-362	651	3	-	-	SYM
ftr-362	651	4	35	35	NUM
ftr-362	651	5	,	,	PUNCT
ftr-362	651	6	2010	2010	NUM
ftr-362	651	7	-	-	SYM
ftr-362	651	8	19	19	NUM
ftr-362	651	9	i.r.b	i.r.b	NOUN
ftr-362	651	10	.	.	PUNCT
ftr-362	652	1	660	660	NUM
ftr-362	652	2	(	(	PUNCT
ftr-362	652	3	4/26/10	4/26/10	NUM
ftr-362	652	4	)	)	PUNCT
ftr-362	652	5	.	.	PUNCT
ftr-362	653	1	the	the	DET
ftr-362	653	2	hiring	hiring	NOUN
ftr-362	653	3	incentives	incentive	NOUN
ftr-362	653	4	to	to	PART
ftr-362	653	5	restore	restore	VERB
ftr-362	653	6	employment	employment	NOUN
ftr-362	653	7	act	act	NOUN
ftr-362	653	8	provides	provide	VERB
ftr-362	653	9	for	for	ADP
ftr-362	653	10	an	an	DET
ftr-362	653	11	irrevocable	irrevocable	ADJ
ftr-362	653	12	election	election	NOUN
ftr-362	653	13	to	to	PART
ftr-362	653	14	receive	receive	VERB
ftr-362	653	15	direct	direct	ADJ
ftr-362	653	16	payment	payment	NOUN
ftr-362	653	17	of	of	ADP
ftr-362	653	18	otherwise	otherwise	ADV
ftr-362	653	19	allowable	allowable	ADJ
ftr-362	653	20	tax	tax	NOUN
ftr-362	653	21	credits	credit	NOUN
ftr-362	653	22	to	to	ADP
ftr-362	653	23	holders	holder	NOUN
ftr-362	653	24	of	of	ADP
ftr-362	653	25	new	new	ADJ
ftr-362	653	26	clean	clean	ADJ
ftr-362	653	27	renewable	renewable	ADJ
ftr-362	653	28	energy	energy	NOUN
ftr-362	653	29	bonds	bond	NOUN
ftr-362	653	30	(	(	PUNCT
ftr-362	653	31	§	§	PROPN
ftr-362	653	32	54c	54c	NUM
ftr-362	653	33	)	)	PUNCT
ftr-362	653	34	,	,	PUNCT
ftr-362	653	35	qualified	qualified	ADJ
ftr-362	653	36	energy	energy	NOUN
ftr-362	653	37	conservation	conservation	NOUN
ftr-362	653	38	bonds	bond	NOUN
ftr-362	653	39	(	(	PUNCT
ftr-362	653	40	§	§	PROPN
ftr-362	653	41	54d	54d	NOUN
ftr-362	653	42	)	)	PUNCT
ftr-362	653	43	,	,	PUNCT
ftr-362	653	44	qualified	qualified	PROPN
ftr-362	653	45	zone	zone	NOUN
ftr-362	653	46	academy	academy	NOUN
ftr-362	653	47	bonds	bond	NOUN
ftr-362	653	48	(	(	PUNCT
ftr-362	653	49	§	§	PROPN
ftr-362	653	50	54e	54e	NUM
ftr-362	653	51	)	)	PUNCT
ftr-362	653	52	,	,	PUNCT
ftr-362	653	53	and	and	CCONJ
ftr-362	653	54	qualified	qualified	ADJ
ftr-362	653	55	school	school	NOUN
ftr-362	653	56	construction	construction	NOUN
ftr-362	653	57	bonds	bond	NOUN
ftr-362	653	58	(	(	PUNCT
ftr-362	653	59	§	§	PROPN
ftr-362	653	60	54f	54f	NUM
ftr-362	653	61	)	)	PUNCT
ftr-362	653	62	that	that	PRON
ftr-362	653	63	are	be	AUX
ftr-362	653	64	issued	issue	VERB
ftr-362	653	65	after	after	ADP
ftr-362	653	66	3/18/10	3/18/10	PROPN
ftr-362	653	67	.	.	PUNCT
ftr-362	654	1	direct	direct	ADJ
ftr-362	654	2	pay	pay	NOUN
ftr-362	654	3	tax	tax	NOUN
ftr-362	654	4	credit	credit	NOUN
ftr-362	654	5	bonds	bond	NOUN
ftr-362	654	6	provide	provide	VERB
ftr-362	654	7	a	a	DET
ftr-362	654	8	federal	federal	ADJ
ftr-362	654	9	borrowing	borrowing	NOUN
ftr-362	654	10	subsidy	subsidy	NOUN
ftr-362	654	11	through	through	ADP
ftr-362	654	12	payment	payment	NOUN
ftr-362	654	13	of	of	ADP
ftr-362	654	14	a	a	DET
ftr-362	654	15	refundable	refundable	ADJ
ftr-362	654	16	tax	tax	NOUN
ftr-362	654	17	credit	credit	NOUN
ftr-362	654	18	to	to	ADP
ftr-362	654	19	issuers	issuer	NOUN
ftr-362	654	20	with	with	ADP
ftr-362	654	21	respect	respect	NOUN
ftr-362	654	22	to	to	ADP
ftr-362	654	23	each	each	DET
ftr-362	654	24	interest	interest	NOUN
ftr-362	654	25	payment	payment	NOUN
ftr-362	654	26	.	.	PUNCT
ftr-362	655	1	the	the	DET
ftr-362	655	2	credit	credit	NOUN
ftr-362	655	3	is	be	AUX
ftr-362	655	4	the	the	DET
ftr-362	655	5	lesser	less	ADJ
ftr-362	655	6	of	of	ADP
ftr-362	655	7	(	(	PUNCT
ftr-362	655	8	1	1	X
ftr-362	655	9	)	)	PUNCT
ftr-362	655	10	the	the	DET
ftr-362	655	11	amount	amount	NOUN
ftr-362	655	12	of	of	ADP
ftr-362	655	13	interest	interest	NOUN
ftr-362	655	14	payable	payable	ADJ
ftr-362	655	15	,	,	PUNCT
ftr-362	655	16	or	or	CCONJ
ftr-362	655	17	(	(	PUNCT
ftr-362	655	18	2	2	NUM
ftr-362	655	19	)	)	PUNCT
ftr-362	655	20	100	100	NUM
ftr-362	655	21	percent	percent	NOUN
ftr-362	655	22	of	of	ADP
ftr-362	655	23	the	the	DET
ftr-362	655	24	interest	interest	NOUN
ftr-362	655	25	on	on	ADP
ftr-362	655	26	school	school	NOUN
ftr-362	655	27	construction	construction	NOUN
ftr-362	655	28	and	and	CCONJ
ftr-362	655	29	qualified	qualified	ADJ
ftr-362	655	30	zone	zone	NOUN
ftr-362	655	31	academy	academy	NOUN
ftr-362	655	32	bonds	bond	NOUN
ftr-362	655	33	and	and	CCONJ
ftr-362	655	34	70	70	NUM
ftr-362	655	35	percent	percent	NOUN
ftr-362	655	36	of	of	ADP
ftr-362	655	37	the	the	DET
ftr-362	655	38	interest	interest	NOUN
ftr-362	655	39	on	on	ADP
ftr-362	655	40	clean	clean	ADJ
ftr-362	655	41	renewable	renewable	ADJ
ftr-362	655	42	energy	energy	NOUN
ftr-362	655	43	bonds	bond	NOUN
ftr-362	655	44	and	and	CCONJ
ftr-362	655	45	qualified	qualified	ADJ
ftr-362	655	46	energy	energy	NOUN
ftr-362	655	47	conservation	conservation	NOUN
ftr-362	655	48	bonds	bond	NOUN
ftr-362	655	49	that	that	PRON
ftr-362	655	50	would	would	AUX
ftr-362	655	51	have	have	AUX
ftr-362	655	52	been	be	AUX
ftr-362	655	53	payable	payable	ADJ
ftr-362	655	54	if	if	SCONJ
ftr-362	655	55	the	the	DET
ftr-362	655	56	interest	interest	NOUN
ftr-362	655	57	were	be	AUX
ftr-362	655	58	determined	determine	VERB
ftr-362	655	59	at	at	ADP
ftr-362	655	60	the	the	DET
ftr-362	655	61	tax	tax	NOUN
ftr-362	655	62	credit	credit	NOUN
ftr-362	655	63	bond	bond	NOUN
ftr-362	655	64	rate	rate	NOUN
ftr-362	655	65	under	under	ADP
ftr-362	655	66	§	§	PROPN
ftr-362	655	67	54a(b)(3	54a(b)(3	NUM
ftr-362	655	68	)	)	PUNCT
ftr-362	655	69	.	.	PUNCT
ftr-362	656	1	the	the	DET
ftr-362	656	2	notice	notice	NOUN
ftr-362	656	3	describes	describe	VERB
ftr-362	656	4	requirements	requirement	NOUN
ftr-362	656	5	for	for	ADP
ftr-362	656	6	qualifying	qualify	VERB
ftr-362	656	7	an	an	DET
ftr-362	656	8	issue	issue	NOUN
ftr-362	656	9	as	as	ADP
ftr-362	656	10	a	a	DET
ftr-362	656	11	direct	direct	ADJ
ftr-362	656	12	pay	pay	NOUN
ftr-362	656	13	tax	tax	NOUN
ftr-362	656	14	credit	credit	NOUN
ftr-362	656	15	bonds	bond	NOUN
ftr-362	656	16	and	and	CCONJ
ftr-362	656	17	requires	require	VERB
ftr-362	656	18	issuers	issuer	NOUN
ftr-362	656	19	to	to	PART
ftr-362	656	20	elect	elect	VERB
ftr-362	656	21	that	that	DET
ftr-362	656	22	status	status	NOUN
ftr-362	656	23	the	the	DET
ftr-362	656	24	day	day	NOUN
ftr-362	656	25	before	before	ADP
ftr-362	656	26	issue	issue	NOUN
ftr-362	656	27	.	.	PUNCT
ftr-362	657	1	issuers	issuer	NOUN
ftr-362	657	2	are	be	AUX
ftr-362	657	3	required	require	VERB
ftr-362	657	4	to	to	PART
ftr-362	657	5	file	file	VERB
ftr-362	657	6	a	a	DET
ftr-362	657	7	revised	revise	VERB
ftr-362	657	8	form	form	NOUN
ftr-362	657	9	8038	8038	NUM
ftr-362	657	10	-	-	SYM
ftr-362	657	11	cp	cp	NOUN
ftr-362	657	12	to	to	PART
ftr-362	657	13	request	request	VERB
ftr-362	657	14	payment	payment	NOUN
ftr-362	657	15	of	of	ADP
ftr-362	657	16	a	a	DET
ftr-362	657	17	refundable	refundable	ADJ
ftr-362	657	18	credit	credit	NOUN
ftr-362	657	19	.	.	PUNCT
ftr-362	658	1	the	the	DET
ftr-362	658	2	credit	credit	NOUN
ftr-362	658	3	will	will	AUX
ftr-362	658	4	be	be	AUX
ftr-362	658	5	paid	pay	VERB
ftr-362	658	6	contemporaneously	contemporaneously	ADV
ftr-362	658	7	with	with	ADP
ftr-362	658	8	the	the	DET
ftr-362	658	9	applicable	applicable	ADJ
ftr-362	658	10	interest	interest	NOUN
ftr-362	658	11	payment	payment	NOUN
ftr-362	658	12	date	date	NOUN
ftr-362	658	13	of	of	ADP
ftr-362	658	14	fixed	fix	VERB
ftr-362	658	15	rate	rate	NOUN
ftr-362	658	16	bonds	bond	NOUN
ftr-362	658	17	.	.	PUNCT
ftr-362	659	1	payments	payment	NOUN
ftr-362	659	2	will	will	AUX
ftr-362	659	3	be	be	AUX
ftr-362	659	4	made	make	VERB
ftr-362	659	5	quarterly	quarterly	ADJ
ftr-362	659	6	with	with	ADP
ftr-362	659	7	respect	respect	NOUN
ftr-362	659	8	to	to	ADP
ftr-362	659	9	variable	variable	ADJ
ftr-362	659	10	interest	interest	NOUN
ftr-362	659	11	rate	rate	NOUN
ftr-362	659	12	bonds	bond	NOUN
ftr-362	659	13	.	.	PUNCT
ftr-362	660	1	the	the	DET
ftr-362	660	2	notice	notice	NOUN
ftr-362	660	3	also	also	ADV
ftr-362	660	4	specifies	specify	VERB
ftr-362	660	5	reporting	reporting	NOUN
ftr-362	660	6	requirements	requirement	NOUN
ftr-362	660	7	.	.	PUNCT
ftr-362	661	1	2	2	X
ftr-362	661	2	.	.	X
ftr-362	661	3	the	the	DET
ftr-362	661	4	compromise	compromise	NOUN
ftr-362	661	5	tax	tax	NOUN
ftr-362	661	6	relief	relief	NOUN
ftr-362	661	7	act	act	NOUN
ftr-362	661	8	of	of	ADP
ftr-362	661	9	2010	2010	NUM
ftr-362	661	10	,	,	PUNCT
ftr-362	661	11	§	§	PROPN
ftr-362	661	12	706	706	NUM
ftr-362	661	13	,	,	PUNCT
ftr-362	661	14	suspends	suspend	VERB
ftr-362	661	15	the	the	DET
ftr-362	661	16	code	code	NOUN
ftr-362	661	17	§	§	PROPN
ftr-362	661	18	613a	613a	NUM
ftr-362	661	19	limitation	limitation	NOUN
ftr-362	661	20	on	on	ADP
ftr-362	661	21	percentage	percentage	NOUN
ftr-362	661	22	depletion	depletion	NOUN
ftr-362	661	23	for	for	ADP
ftr-362	661	24	oil	oil	NOUN
ftr-362	661	25	and	and	CCONJ
ftr-362	661	26	gas	gas	NOUN
ftr-362	661	27	from	from	ADP
ftr-362	661	28	marginal	marginal	ADJ
ftr-362	661	29	wells	well	NOUN
ftr-362	661	30	for	for	ADP
ftr-362	661	31	two	two	NUM
ftr-362	661	32	years	year	NOUN
ftr-362	661	33	(	(	PUNCT
ftr-362	661	34	to	to	PART
ftr-362	661	35	apply	apply	VERB
ftr-362	661	36	to	to	ADP
ftr-362	661	37	tax	tax	NOUN
ftr-362	661	38	years	year	NOUN
ftr-362	661	39	beginning	begin	VERB
ftr-362	661	40	before	before	ADP
ftr-362	661	41	1/1/12	1/1/12	NUM
ftr-362	661	42	)	)	PUNCT
ftr-362	661	43	.	.	PUNCT
ftr-362	662	1	a.	a.	NOUN
ftr-362	663	1	under	under	ADP
ftr-362	663	2	the	the	DET
ftr-362	663	3	compromise	compromise	NOUN
ftr-362	663	4	tax	tax	NOUN
ftr-362	663	5	relief	relief	NOUN
ftr-362	663	6	act	act	NOUN
ftr-362	663	7	of	of	ADP
ftr-362	663	8	2010	2010	NUM
ftr-362	663	9	,	,	PUNCT
ftr-362	663	10	§	§	PROPN
ftr-362	663	11	§	§	PROPN
ftr-362	663	12	701	701	NUM
ftr-362	663	13	-	-	SYM
ftr-362	663	14	711	711	NUM
ftr-362	663	15	,	,	PUNCT
ftr-362	663	16	energy	energy	NOUN
ftr-362	663	17	credits	credit	NOUN
ftr-362	663	18	were	be	AUX
ftr-362	663	19	reinstated	reinstate	VERB
ftr-362	663	20	and	and	CCONJ
ftr-362	663	21	extended	extend	VERB
ftr-362	663	22	two	two	NUM
ftr-362	663	23	years	year	NOUN
ftr-362	663	24	,	,	PUNCT
ftr-362	663	25	including	include	VERB
ftr-362	663	26	the	the	DET
ftr-362	663	27	biodiesel	biodiesel	NOUN
ftr-362	663	28	fuels	fuel	NOUN
ftr-362	663	29	credit	credit	NOUN
ftr-362	663	30	,	,	PUNCT
ftr-362	663	31	biodiesel	biodiesel	NOUN
ftr-362	663	32	mixtures	mixture	NOUN
ftr-362	663	33	excise	excise	NOUN
ftr-362	663	34	tax	tax	NOUN
ftr-362	663	35	credit	credit	NOUN
ftr-362	663	36	,	,	PUNCT
ftr-362	663	37	refined	refined	ADJ
ftr-362	663	38	coal	coal	NOUN
ftr-362	663	39	credit	credit	NOUN
ftr-362	663	40	,	,	PUNCT
ftr-362	663	41	alternative	alternative	ADJ
ftr-362	663	42	fuel	fuel	NOUN
ftr-362	663	43	tax	tax	NOUN
ftr-362	663	44	credit	credit	NOUN
ftr-362	663	45	,	,	PUNCT
ftr-362	663	46	alternative	alternative	ADJ
ftr-362	663	47	fuel	fuel	NOUN
ftr-362	663	48	mixtures	mixture	NOUN
ftr-362	663	49	excise	excise	VERB
ftr-362	663	50	598	598	NUM
ftr-362	663	51	florida	florida	PROPN
ftr-362	663	52	tax	tax	NOUN
ftr-362	663	53	review	review	NOUN
ftr-362	664	1	[	[	X
ftr-362	664	2	vol	vol	NOUN
ftr-362	664	3	.	.	PUNCT
ftr-362	664	4	10:9	10:9	NUM
ftr-362	664	5	tax	tax	NOUN
ftr-362	664	6	credit	credit	NOUN
ftr-362	664	7	,	,	PUNCT
ftr-362	664	8	alcohol	alcohol	NOUN
ftr-362	664	9	fuels	fuel	NOUN
ftr-362	664	10	credit	credit	NOUN
ftr-362	664	11	,	,	PUNCT
ftr-362	664	12	ethanol	ethanol	NOUN
ftr-362	664	13	blenders	blender	NOUN
ftr-362	664	14	credit	credit	NOUN
ftr-362	664	15	,	,	PUNCT
ftr-362	664	16	alcohol	alcohol	NOUN
ftr-362	664	17	fuels	fuel	NOUN
ftr-362	664	18	excise	excise	VERB
ftr-362	664	19	tax	tax	NOUN
ftr-362	664	20	credit	credit	NOUN
ftr-362	664	21	,	,	PUNCT
ftr-362	664	22	energy	energy	NOUN
ftr-362	664	23	efficient	efficient	ADJ
ftr-362	664	24	appliances	appliance	NOUN
ftr-362	664	25	credit	credit	NOUN
ftr-362	664	26	,	,	PUNCT
ftr-362	664	27	and	and	CCONJ
ftr-362	664	28	the	the	DET
ftr-362	664	29	alternative	alternative	ADJ
ftr-362	664	30	fuel	fuel	NOUN
ftr-362	664	31	vehicle	vehicle	NOUN
ftr-362	664	32	refueling	refueling	NOUN
ftr-362	664	33	property	property	NOUN
ftr-362	664	34	credit	credit	NOUN
ftr-362	664	35	.	.	PUNCT
ftr-362	665	1	h.	h.	NOUN
ftr-362	665	2	loss	loss	NOUN
ftr-362	665	3	transactions	transaction	NOUN
ftr-362	665	4	,	,	PUNCT
ftr-362	665	5	bad	bad	ADJ
ftr-362	665	6	debts	debt	NOUN
ftr-362	665	7	,	,	PUNCT
ftr-362	665	8	and	and	CCONJ
ftr-362	665	9	nols	nols	PROPN
ftr-362	665	10	1	1	NUM
ftr-362	665	11	.	.	PUNCT
ftr-362	665	12	carry	carry	VERB
ftr-362	665	13	me	i	PRON
ftr-362	665	14	back	back	ADV
ftr-362	665	15	to	to	ADP
ftr-362	665	16	those	those	DET
ftr-362	665	17	long	long	ADJ
ftr-362	665	18	ago	ago	ADV
ftr-362	665	19	days	day	NOUN
ftr-362	665	20	of	of	ADP
ftr-362	665	21	yore	yore	NOUN
ftr-362	665	22	,	,	PUNCT
ftr-362	665	23	when	when	SCONJ
ftr-362	665	24	there	there	PRON
ftr-362	665	25	were	be	VERB
ftr-362	665	26	profits	profit	NOUN
ftr-362	665	27	to	to	PART
ftr-362	665	28	be	be	AUX
ftr-362	665	29	offset	offset	VERB
ftr-362	665	30	by	by	ADP
ftr-362	665	31	today	today	NOUN
ftr-362	665	32	’s	’s	PART
ftr-362	665	33	nol	nol	NOUN
ftr-362	665	34	.	.	PUNCT
ftr-362	666	1	the	the	DET
ftr-362	666	2	2009	2009	NUM
ftr-362	666	3	arra	arra	PROPN
ftr-362	666	4	,	,	PUNCT
ftr-362	666	5	§	§	PROPN
ftr-362	666	6	1211(b	1211(b	NUM
ftr-362	666	7	)	)	PUNCT
ftr-362	666	8	,	,	PUNCT
ftr-362	666	9	amended	amend	VERB
ftr-362	666	10	code	code	NOUN
ftr-362	666	11	§	§	PROPN
ftr-362	666	12	172	172	NUM
ftr-362	666	13	to	to	PART
ftr-362	666	14	permit	permit	VERB
ftr-362	666	15	an	an	DET
ftr-362	666	16	“	"	PUNCT
ftr-362	666	17	eligible	eligible	ADJ
ftr-362	666	18	small	small	ADJ
ftr-362	666	19	business	business	NOUN
ftr-362	666	20	”	"	PUNCT
ftr-362	666	21	to	to	PART
ftr-362	666	22	elect	elect	VERB
ftr-362	666	23	to	to	PART
ftr-362	666	24	extend	extend	VERB
ftr-362	666	25	the	the	DET
ftr-362	666	26	carryback	carryback	ADJ
ftr-362	666	27	period	period	NOUN
ftr-362	666	28	for	for	ADP
ftr-362	666	29	a	a	DET
ftr-362	666	30	net	net	ADJ
ftr-362	666	31	operating	operating	NOUN
ftr-362	666	32	loss	loss	NOUN
ftr-362	666	33	arising	arise	VERB
ftr-362	666	34	in	in	ADP
ftr-362	666	35	2008	2008	NUM
ftr-362	666	36	to	to	ADP
ftr-362	666	37	any	any	DET
ftr-362	666	38	number	number	NOUN
ftr-362	666	39	of	of	ADP
ftr-362	666	40	years	year	NOUN
ftr-362	666	41	greater	great	ADJ
ftr-362	666	42	than	than	ADP
ftr-362	666	43	two	two	NUM
ftr-362	666	44	or	or	CCONJ
ftr-362	666	45	fewer	few	ADJ
ftr-362	666	46	than	than	ADP
ftr-362	666	47	six	six	NUM
ftr-362	666	48	–	–	PUNCT
ftr-362	666	49	i.e.	i.e.	X
ftr-362	666	50	,	,	PUNCT
ftr-362	666	51	the	the	DET
ftr-362	666	52	elected	elect	VERB
ftr-362	666	53	carryback	carryback	ADJ
ftr-362	666	54	period	period	NOUN
ftr-362	666	55	may	may	AUX
ftr-362	666	56	be	be	AUX
ftr-362	666	57	five	five	NUM
ftr-362	666	58	,	,	PUNCT
ftr-362	666	59	four	four	NUM
ftr-362	666	60	,	,	PUNCT
ftr-362	666	61	or	or	CCONJ
ftr-362	666	62	three	three	NUM
ftr-362	666	63	years	year	NOUN
ftr-362	666	64	.	.	PUNCT
ftr-362	667	1	(	(	PUNCT
ftr-362	667	2	absent	absent	VERB
ftr-362	667	3	an	an	DET
ftr-362	667	4	election	election	NOUN
ftr-362	667	5	the	the	DET
ftr-362	667	6	normal	normal	ADJ
ftr-362	667	7	two	two	NUM
ftr-362	667	8	year	year	NOUN
ftr-362	667	9	carryback	carryback	NOUN
ftr-362	667	10	rule	rule	NOUN
ftr-362	667	11	still	still	ADV
ftr-362	667	12	applies	apply	VERB
ftr-362	667	13	.	.	PUNCT
ftr-362	667	14	)	)	PUNCT
ftr-362	668	1	an	an	DET
ftr-362	668	2	“	"	PUNCT
ftr-362	668	3	eligible	eligible	ADJ
ftr-362	668	4	small	small	ADJ
ftr-362	668	5	business	business	NOUN
ftr-362	668	6	”	"	PUNCT
ftr-362	668	7	is	be	AUX
ftr-362	668	8	defined	define	VERB
ftr-362	668	9	in	in	ADP
ftr-362	668	10	§	§	PROPN
ftr-362	668	11	172(b)(1)(h)(v)(ii	172(b)(1)(h)(v)(ii	NUM
ftr-362	668	12	)	)	PUNCT
ftr-362	668	13	(	(	PUNCT
ftr-362	668	14	through	through	ADP
ftr-362	668	15	cross	cross	NOUN
ftr-362	668	16	references	reference	NOUN
ftr-362	668	17	to	to	ADP
ftr-362	668	18	§	§	PROPN
ftr-362	668	19	172(b)(1)(f)(iii	172(b)(1)(f)(iii	NUM
ftr-362	668	20	)	)	PUNCT
ftr-362	668	21	)	)	PUNCT
ftr-362	668	22	as	as	ADP
ftr-362	668	23	a	a	DET
ftr-362	668	24	corporation	corporation	NOUN
ftr-362	668	25	,	,	PUNCT
ftr-362	668	26	partnership	partnership	NOUN
ftr-362	668	27	,	,	PUNCT
ftr-362	668	28	or	or	CCONJ
ftr-362	668	29	sole	sole	ADJ
ftr-362	668	30	proprietorship	proprietorship	NOUN
ftr-362	668	31	with	with	ADP
ftr-362	668	32	average	average	ADJ
ftr-362	668	33	annual	annual	ADJ
ftr-362	668	34	gross	gross	ADJ
ftr-362	668	35	receipts	receipt	NOUN
ftr-362	668	36	of	of	ADP
ftr-362	668	37	$	$	SYM
ftr-362	668	38	15	15	NUM
ftr-362	668	39	million	million	NUM
ftr-362	668	40	or	or	CCONJ
ftr-362	668	41	less	less	ADJ
ftr-362	668	42	.	.	PUNCT
ftr-362	669	1	an	an	DET
ftr-362	669	2	election	election	NOUN
ftr-362	669	3	under	under	ADP
ftr-362	669	4	§	§	PROPN
ftr-362	669	5	172(b)(1)(h	172(b)(1)(h	NUM
ftr-362	669	6	)	)	PUNCT
ftr-362	669	7	must	must	AUX
ftr-362	669	8	be	be	AUX
ftr-362	669	9	made	make	VERB
ftr-362	669	10	by	by	ADP
ftr-362	669	11	the	the	DET
ftr-362	669	12	due	due	ADJ
ftr-362	669	13	date	date	NOUN
ftr-362	669	14	(	(	PUNCT
ftr-362	669	15	including	include	VERB
ftr-362	669	16	extensions	extension	NOUN
ftr-362	669	17	)	)	PUNCT
ftr-362	669	18	for	for	ADP
ftr-362	669	19	filing	file	VERB
ftr-362	669	20	the	the	DET
ftr-362	669	21	taxpayer	taxpayer	NOUN
ftr-362	669	22	’s	’s	PART
ftr-362	669	23	return	return	NOUN
ftr-362	669	24	for	for	ADP
ftr-362	669	25	the	the	DET
ftr-362	669	26	year	year	NOUN
ftr-362	669	27	the	the	DET
ftr-362	669	28	net	net	ADJ
ftr-362	669	29	operating	operating	NOUN
ftr-362	669	30	loss	loss	NOUN
ftr-362	669	31	arose	arise	VERB
ftr-362	669	32	(	(	PUNCT
ftr-362	669	33	i.e.	i.e.	X
ftr-362	669	34	,	,	PUNCT
ftr-362	669	35	2008	2008	NUM
ftr-362	669	36	)	)	PUNCT
ftr-362	669	37	.	.	PUNCT
ftr-362	670	1	if	if	SCONJ
ftr-362	670	2	the	the	DET
ftr-362	670	3	taxpayer	taxpayer	NOUN
ftr-362	670	4	is	be	AUX
ftr-362	670	5	on	on	ADP
ftr-362	670	6	a	a	DET
ftr-362	670	7	fiscal	fiscal	ADJ
ftr-362	670	8	year	year	NOUN
ftr-362	670	9	,	,	PUNCT
ftr-362	670	10	the	the	DET
ftr-362	670	11	election	election	NOUN
ftr-362	670	12	can	can	AUX
ftr-362	670	13	be	be	AUX
ftr-362	670	14	made	make	VERB
ftr-362	670	15	with	with	ADP
ftr-362	670	16	respect	respect	NOUN
ftr-362	670	17	to	to	ADP
ftr-362	670	18	either	either	CCONJ
ftr-362	670	19	the	the	DET
ftr-362	670	20	taxable	taxable	ADJ
ftr-362	670	21	year	year	NOUN
ftr-362	670	22	ending	end	VERB
ftr-362	670	23	in	in	ADP
ftr-362	670	24	2008	2008	NUM
ftr-362	670	25	or	or	CCONJ
ftr-362	670	26	the	the	DET
ftr-362	670	27	taxable	taxable	ADJ
ftr-362	670	28	year	year	NOUN
ftr-362	670	29	beginning	begin	VERB
ftr-362	670	30	in	in	ADP
ftr-362	670	31	2008	2008	NUM
ftr-362	670	32	,	,	PUNCT
ftr-362	670	33	but	but	CCONJ
ftr-362	670	34	not	not	PART
ftr-362	670	35	with	with	ADP
ftr-362	670	36	respect	respect	NOUN
ftr-362	670	37	to	to	ADP
ftr-362	670	38	both	both	DET
ftr-362	670	39	taxable	taxable	ADJ
ftr-362	670	40	years	year	NOUN
ftr-362	670	41	.	.	PUNCT
ftr-362	671	1	i.r.c	i.r.c	NOUN
ftr-362	671	2	.	.	PUNCT
ftr-362	672	1	§	§	PROPN
ftr-362	672	2	172(b)(1)(h)(ii),(iii	172(b)(1)(h)(ii),(iii	NUM
ftr-362	672	3	)	)	PUNCT
ftr-362	672	4	.	.	PUNCT
ftr-362	673	1	the	the	DET
ftr-362	673	2	election	election	NOUN
ftr-362	673	3	is	be	AUX
ftr-362	673	4	irrevocable	irrevocable	ADJ
ftr-362	673	5	.	.	PUNCT
ftr-362	674	1	a.	a.	NOUN
ftr-362	674	2	and	and	CCONJ
ftr-362	674	3	here	here	ADV
ftr-362	674	4	’s	’	VERB
ftr-362	674	5	instructions	instruction	NOUN
ftr-362	674	6	on	on	ADP
ftr-362	674	7	how	how	SCONJ
ftr-362	674	8	to	to	PART
ftr-362	674	9	get	get	VERB
ftr-362	674	10	back	back	ADV
ftr-362	674	11	to	to	ADP
ftr-362	674	12	those	those	DET
ftr-362	674	13	days	day	NOUN
ftr-362	674	14	of	of	ADP
ftr-362	674	15	yore	yore	NOUN
ftr-362	674	16	.	.	PUNCT
ftr-362	675	1	rev	rev	PROPN
ftr-362	675	2	.	.	PROPN
ftr-362	675	3	proc	proc	PROPN
ftr-362	675	4	.	.	PUNCT
ftr-362	676	1	2009	2009	NUM
ftr-362	676	2	-	-	SYM
ftr-362	676	3	19	19	NUM
ftr-362	676	4	,	,	PUNCT
ftr-362	676	5	2009	2009	NUM
ftr-362	676	6	-	-	SYM
ftr-362	676	7	14	14	NUM
ftr-362	676	8	irb	irb	NOUN
ftr-362	676	9	747	747	NUM
ftr-362	676	10	(	(	PUNCT
ftr-362	676	11	3/16/09	3/16/09	NUM
ftr-362	676	12	)	)	PUNCT
ftr-362	676	13	.	.	PUNCT
ftr-362	677	1	this	this	DET
ftr-362	677	2	revenue	revenue	NOUN
ftr-362	677	3	procedure	procedure	NOUN
ftr-362	677	4	provides	provide	VERB
ftr-362	677	5	guidance	guidance	NOUN
ftr-362	677	6	under	under	ADP
ftr-362	677	7	§	§	PROPN
ftr-362	677	8	1211	1211	NUM
ftr-362	677	9	of	of	ADP
ftr-362	677	10	2009	2009	NUM
ftr-362	677	11	arra	arra	PROPN
ftr-362	677	12	,	,	PUNCT
ftr-362	677	13	which	which	PRON
ftr-362	677	14	amended	amend	VERB
ftr-362	677	15	§	§	PROPN
ftr-362	677	16	172(b)(1)(h	172(b)(1)(h	PROPN
ftr-362	677	17	)	)	PUNCT
ftr-362	677	18	to	to	PART
ftr-362	677	19	allow	allow	VERB
ftr-362	677	20	a	a	DET
ftr-362	677	21	taxpayer	taxpayer	NOUN
ftr-362	677	22	that	that	PRON
ftr-362	677	23	is	be	AUX
ftr-362	677	24	an	an	DET
ftr-362	677	25	eligible	eligible	ADJ
ftr-362	677	26	small	small	ADJ
ftr-362	677	27	business	business	NOUN
ftr-362	677	28	to	to	PART
ftr-362	677	29	elect	elect	VERB
ftr-362	677	30	a	a	DET
ftr-362	677	31	3-	3-	PROPN
ftr-362	677	32	,	,	PUNCT
ftr-362	677	33	4-	4-	NOUN
ftr-362	677	34	,	,	PUNCT
ftr-362	677	35	or	or	CCONJ
ftr-362	677	36	5	5	NUM
ftr-362	677	37	-	-	PUNCT
ftr-362	677	38	year	year	NOUN
ftr-362	677	39	nol	nol	NOUN
ftr-362	677	40	carryback	carryback	NOUN
ftr-362	677	41	for	for	ADP
ftr-362	677	42	a	a	DET
ftr-362	677	43	taxable	taxable	ADJ
ftr-362	677	44	year	year	NOUN
ftr-362	677	45	ending	end	VERB
ftr-362	677	46	after	after	ADP
ftr-362	677	47	2007	2007	NUM
ftr-362	677	48	.	.	PUNCT
ftr-362	678	1	b.	b.	PROPN
ftr-362	678	2	rev	rev	PROPN
ftr-362	678	3	.	.	PROPN
ftr-362	678	4	proc	proc	PROPN
ftr-362	678	5	.	.	PUNCT
ftr-362	679	1	2009	2009	NUM
ftr-362	679	2	-	-	SYM
ftr-362	679	3	19	19	NUM
ftr-362	679	4	was	be	AUX
ftr-362	679	5	modified	modify	VERB
ftr-362	679	6	and	and	CCONJ
ftr-362	679	7	superseded	supersede	VERB
ftr-362	679	8	by	by	ADP
ftr-362	679	9	rev	rev	PROPN
ftr-362	679	10	.	.	PROPN
ftr-362	679	11	proc	proc	PROPN
ftr-362	679	12	.	.	PUNCT
ftr-362	680	1	2009	2009	NUM
ftr-362	680	2	-	-	SYM
ftr-362	680	3	26	26	NUM
ftr-362	680	4	.	.	PUNCT
ftr-362	681	1	rev	rev	PROPN
ftr-362	681	2	.	.	PROPN
ftr-362	681	3	proc	proc	PROPN
ftr-362	681	4	.	.	PUNCT
ftr-362	682	1	2009	2009	NUM
ftr-362	682	2	-	-	SYM
ftr-362	682	3	26	26	NUM
ftr-362	682	4	,	,	PUNCT
ftr-362	682	5	2009	2009	NUM
ftr-362	682	6	-	-	SYM
ftr-362	682	7	19	19	NUM
ftr-362	682	8	i.r.b	i.r.b	NOUN
ftr-362	682	9	.	.	PUNCT
ftr-362	683	1	935	935	NUM
ftr-362	683	2	(	(	PUNCT
ftr-362	683	3	4/25/09	4/25/09	NUM
ftr-362	683	4	)	)	PUNCT
ftr-362	683	5	.	.	PUNCT
ftr-362	684	1	this	this	DET
ftr-362	684	2	revenue	revenue	NOUN
ftr-362	684	3	procedure	procedure	NOUN
ftr-362	684	4	was	be	AUX
ftr-362	684	5	issued	issue	VERB
ftr-362	684	6	because	because	SCONJ
ftr-362	684	7	many	many	ADJ
ftr-362	684	8	eligible	eligible	ADJ
ftr-362	684	9	small	small	ADJ
ftr-362	684	10	businesses	business	NOUN
ftr-362	684	11	inadvertently	inadvertently	ADV
ftr-362	684	12	failed	fail	VERB
ftr-362	684	13	to	to	PART
ftr-362	684	14	make	make	VERB
ftr-362	684	15	valid	valid	ADJ
ftr-362	684	16	elections	election	NOUN
ftr-362	684	17	that	that	PRON
ftr-362	684	18	complied	comply	VERB
ftr-362	684	19	with	with	ADP
ftr-362	684	20	rev	rev	PROPN
ftr-362	684	21	.	.	PROPN
ftr-362	684	22	proc	proc	PROPN
ftr-362	684	23	.	.	PUNCT
ftr-362	685	1	2009	2009	NUM
ftr-362	685	2	-	-	SYM
ftr-362	685	3	19	19	NUM
ftr-362	685	4	.	.	PUNCT
ftr-362	685	5	c.	c.	NOUN
ftr-362	685	6	now	now	ADV
ftr-362	685	7	the	the	DET
ftr-362	685	8	carryback	carryback	NOUN
ftr-362	685	9	is	be	AUX
ftr-362	685	10	available	available	ADJ
ftr-362	685	11	to	to	ADP
ftr-362	685	12	larger	large	ADJ
ftr-362	685	13	businesses	business	NOUN
ftr-362	685	14	as	as	ADV
ftr-362	685	15	well	well	ADV
ftr-362	685	16	.	.	PUNCT
ftr-362	686	1	section	section	NOUN
ftr-362	686	2	13	13	NUM
ftr-362	686	3	of	of	ADP
ftr-362	686	4	the	the	DET
ftr-362	686	5	worker	worker	NOUN
ftr-362	686	6	,	,	PUNCT
ftr-362	686	7	homeownership	homeownership	NOUN
ftr-362	686	8	,	,	PUNCT
ftr-362	686	9	and	and	CCONJ
ftr-362	686	10	business	business	NOUN
ftr-362	686	11	assistance	assistance	NOUN
ftr-362	686	12	act	act	NOUN
ftr-362	686	13	of	of	ADP
ftr-362	686	14	2009	2009	NUM
ftr-362	686	15	(	(	PUNCT
ftr-362	686	16	whaba	whaba	PROPN
ftr-362	686	17	)	)	PUNCT
ftr-362	686	18	amends	amend	VERB
ftr-362	686	19	§	§	PROPN
ftr-362	686	20	172	172	NUM
ftr-362	686	21	to	to	PART
ftr-362	686	22	permit	permit	VERB
ftr-362	686	23	larger	large	ADJ
ftr-362	686	24	businesses	business	NOUN
ftr-362	686	25	to	to	PART
ftr-362	686	26	make	make	VERB
ftr-362	686	27	the	the	DET
ftr-362	686	28	2008	2008	NUM
ftr-362	686	29	and	and	CCONJ
ftr-362	686	30	2009	2009	NUM
ftr-362	686	31	nol	nol	NOUN
ftr-362	686	32	carryback	carryback	NOUN
ftr-362	686	33	election	election	NOUN
ftr-362	686	34	of	of	ADP
ftr-362	686	35	up	up	ADP
ftr-362	686	36	to	to	PART
ftr-362	686	37	five	five	NUM
ftr-362	686	38	years	year	NOUN
ftr-362	686	39	(	(	PUNCT
ftr-362	686	40	which	which	PRON
ftr-362	686	41	in	in	ADP
ftr-362	686	42	2009	2009	NUM
ftr-362	686	43	arra	arra	PROPN
ftr-362	686	44	was	be	AUX
ftr-362	686	45	allowed	allow	VERB
ftr-362	686	46	only	only	ADV
ftr-362	686	47	for	for	ADP
ftr-362	686	48	and	and	CCONJ
ftr-362	686	49	“	"	PUNCT
ftr-362	686	50	eligible	eligible	ADJ
ftr-362	686	51	small	small	ADJ
ftr-362	686	52	business	business	NOUN
ftr-362	686	53	”	"	PUNCT
ftr-362	686	54	)	)	PUNCT
ftr-362	686	55	.	.	PUNCT
ftr-362	687	1	the	the	DET
ftr-362	687	2	election	election	NOUN
ftr-362	687	3	applies	apply	VERB
ftr-362	687	4	with	with	ADP
ftr-362	687	5	respect	respect	NOUN
ftr-362	687	6	to	to	ADP
ftr-362	687	7	nols	nols	PROPN
ftr-362	687	8	incurred	incur	VERB
ftr-362	687	9	in	in	ADP
ftr-362	687	10	either	either	DET
ftr-362	687	11	2008	2008	NUM
ftr-362	687	12	or	or	CCONJ
ftr-362	687	13	2009	2009	NUM
ftr-362	687	14	,	,	PUNCT
ftr-362	687	15	but	but	CCONJ
ftr-362	687	16	not	not	PART
ftr-362	687	17	both	both	DET
ftr-362	687	18	years	year	NOUN
ftr-362	687	19	.	.	PUNCT
ftr-362	688	1	in	in	ADP
ftr-362	688	2	addition	addition	NOUN
ftr-362	688	3	,	,	PUNCT
ftr-362	688	4	2008	2008	NUM
ftr-362	688	5	or	or	CCONJ
ftr-362	688	6	2009	2009	NUM
ftr-362	688	7	nols	nol	NOUN
ftr-362	688	8	can	can	AUX
ftr-362	688	9	be	be	AUX
ftr-362	688	10	used	use	VERB
ftr-362	688	11	to	to	PART
ftr-362	688	12	offset	offset	VERB
ftr-362	688	13	only	only	ADV
ftr-362	688	14	fifty	fifty	NUM
ftr-362	688	15	percent	percent	NOUN
ftr-362	688	16	of	of	ADP
ftr-362	688	17	the	the	DET
ftr-362	688	18	taxable	taxable	ADJ
ftr-362	688	19	income	income	NOUN
ftr-362	688	20	earned	earn	VERB
ftr-362	688	21	in	in	ADP
ftr-362	688	22	the	the	DET
ftr-362	688	23	fifth	fifth	ADJ
ftr-362	688	24	prior	prior	ADJ
ftr-362	688	25	taxable	taxable	ADJ
ftr-362	688	26	year	year	NOUN
ftr-362	688	27	.	.	PUNCT
ftr-362	689	1	2011	2011	NUM
ftr-362	689	2	]	]	PUNCT
ftr-362	689	3	recent	recent	ADJ
ftr-362	689	4	developments	development	NOUN
ftr-362	689	5	in	in	ADP
ftr-362	689	6	federal	federal	ADJ
ftr-362	689	7	income	income	NOUN
ftr-362	689	8	taxation	taxation	NOUN
ftr-362	689	9	599	599	NUM
ftr-362	689	10	this	this	DET
ftr-362	689	11	50	50	NUM
ftr-362	689	12	percent	percent	NOUN
ftr-362	689	13	limit	limit	NOUN
ftr-362	689	14	does	do	AUX
ftr-362	689	15	not	not	PART
ftr-362	689	16	apply	apply	VERB
ftr-362	689	17	to	to	ADP
ftr-362	689	18	carrybacks	carryback	NOUN
ftr-362	689	19	of	of	ADP
ftr-362	689	20	2008	2008	NUM
ftr-362	689	21	losses	loss	NOUN
ftr-362	689	22	by	by	ADP
ftr-362	689	23	“	"	PUNCT
ftr-362	689	24	eligible	eligible	ADJ
ftr-362	689	25	small	small	ADJ
ftr-362	689	26	businesses	business	NOUN
ftr-362	689	27	.	.	PUNCT
ftr-362	689	28	”	"	PUNCT
ftr-362	690	1	in	in	ADP
ftr-362	690	2	addition	addition	NOUN
ftr-362	690	3	,	,	PUNCT
ftr-362	690	4	an	an	DET
ftr-362	690	5	“	"	PUNCT
ftr-362	690	6	eligible	eligible	ADJ
ftr-362	690	7	small	small	ADJ
ftr-362	690	8	business	business	NOUN
ftr-362	690	9	”	"	PUNCT
ftr-362	690	10	may	may	AUX
ftr-362	690	11	take	take	VERB
ftr-362	690	12	advantage	advantage	NOUN
ftr-362	690	13	of	of	ADP
ftr-362	690	14	the	the	DET
ftr-362	690	15	extended	extended	ADJ
ftr-362	690	16	carryback	carryback	NOUN
ftr-362	690	17	rules	rule	NOUN
ftr-362	690	18	with	with	ADP
ftr-362	690	19	respect	respect	NOUN
ftr-362	690	20	to	to	ADP
ftr-362	690	21	both	both	DET
ftr-362	690	22	2008	2008	NUM
ftr-362	690	23	and	and	CCONJ
ftr-362	690	24	2009	2009	NUM
ftr-362	690	25	losses	loss	NOUN
ftr-362	690	26	,	,	PUNCT
ftr-362	690	27	rather	rather	ADV
ftr-362	690	28	than	than	ADP
ftr-362	690	29	the	the	DET
ftr-362	690	30	losses	loss	NOUN
ftr-362	690	31	of	of	ADP
ftr-362	690	32	only	only	ADV
ftr-362	690	33	one	one	NUM
ftr-362	690	34	of	of	ADP
ftr-362	690	35	those	those	DET
ftr-362	690	36	years	year	NOUN
ftr-362	690	37	.	.	PUNCT
ftr-362	691	1	generally	generally	ADV
ftr-362	691	2	,	,	PUNCT
ftr-362	691	3	the	the	DET
ftr-362	691	4	extended	extended	ADJ
ftr-362	691	5	nol	nol	NOUN
ftr-362	691	6	carry	carry	VERB
ftr-362	691	7	back	back	ADP
ftr-362	691	8	election	election	NOUN
ftr-362	691	9	is	be	AUX
ftr-362	691	10	not	not	PART
ftr-362	691	11	available	available	ADJ
ftr-362	691	12	for	for	ADP
ftr-362	691	13	tarp	tarp	NOUN
ftr-362	691	14	recipients	recipient	NOUN
ftr-362	691	15	or	or	CCONJ
ftr-362	691	16	corporations	corporation	NOUN
ftr-362	691	17	that	that	PRON
ftr-362	691	18	,	,	PUNCT
ftr-362	691	19	at	at	ADP
ftr-362	691	20	any	any	DET
ftr-362	691	21	time	time	NOUN
ftr-362	691	22	during	during	ADP
ftr-362	691	23	2008	2008	NUM
ftr-362	691	24	or	or	CCONJ
ftr-362	691	25	2009	2009	NUM
ftr-362	691	26	were	be	AUX
ftr-362	691	27	a	a	DET
ftr-362	691	28	member	member	NOUN
ftr-362	691	29	of	of	ADP
ftr-362	691	30	an	an	DET
ftr-362	691	31	affiliated	affiliated	ADJ
ftr-362	691	32	group	group	NOUN
ftr-362	691	33	including	include	VERB
ftr-362	691	34	a	a	DET
ftr-362	691	35	tarp	tarp	NOUN
ftr-362	691	36	recipient	recipient	NOUN
ftr-362	691	37	.	.	PUNCT
ftr-362	692	1	•	•	NOUN
ftr-362	692	2	this	this	DET
ftr-362	692	3	provision	provision	NOUN
ftr-362	692	4	also	also	ADV
ftr-362	692	5	increases	increase	VERB
ftr-362	692	6	the	the	DET
ftr-362	692	7	use	use	NOUN
ftr-362	692	8	of	of	ADP
ftr-362	692	9	nols	nols	PROPN
ftr-362	692	10	to	to	PART
ftr-362	692	11	offset	offset	VERB
ftr-362	692	12	a	a	DET
ftr-362	692	13	corporation	corporation	NOUN
ftr-362	692	14	’s	’s	PART
ftr-362	692	15	alternative	alternative	ADJ
ftr-362	692	16	minimum	minimum	ADJ
ftr-362	692	17	taxable	taxable	ADJ
ftr-362	692	18	income	income	NOUN
ftr-362	692	19	by	by	ADP
ftr-362	692	20	the	the	DET
ftr-362	692	21	nols	nol	NOUN
ftr-362	692	22	the	the	DET
ftr-362	692	23	taxpayer	taxpayer	NOUN
ftr-362	692	24	elects	elect	NOUN
ftr-362	692	25	to	to	PART
ftr-362	692	26	carry	carry	VERB
ftr-362	692	27	back	back	ADV
ftr-362	692	28	up	up	ADP
ftr-362	692	29	to	to	PART
ftr-362	692	30	five	five	NUM
ftr-362	692	31	taxable	taxable	ADJ
ftr-362	692	32	years	year	NOUN
ftr-362	692	33	and	and	CCONJ
ftr-362	692	34	removes	remove	VERB
ftr-362	692	35	the	the	DET
ftr-362	692	36	90	90	NUM
ftr-362	692	37	percent	percent	NOUN
ftr-362	692	38	amt	amt	PROPN
ftr-362	692	39	limit	limit	NOUN
ftr-362	692	40	.	.	PUNCT
ftr-362	693	1	d.	d.	PROPN
ftr-362	693	2	more	more	ADJ
ftr-362	693	3	instructions	instruction	NOUN
ftr-362	693	4	.	.	PUNCT
ftr-362	694	1	rev	rev	PROPN
ftr-362	694	2	.	.	PROPN
ftr-362	694	3	proc	proc	PROPN
ftr-362	694	4	.	.	PUNCT
ftr-362	695	1	2009	2009	NUM
ftr-362	695	2	-	-	SYM
ftr-362	695	3	52	52	NUM
ftr-362	695	4	,	,	PUNCT
ftr-362	695	5	2009	2009	NUM
ftr-362	695	6	-	-	SYM
ftr-362	695	7	49	49	NUM
ftr-362	695	8	i.r.b	i.r.b	NOUN
ftr-362	695	9	.	.	PUNCT
ftr-362	696	1	744	744	NUM
ftr-362	696	2	(	(	PUNCT
ftr-362	696	3	11/20/09	11/20/09	NUM
ftr-362	696	4	)	)	PUNCT
ftr-362	696	5	.	.	PUNCT
ftr-362	697	1	this	this	DET
ftr-362	697	2	revenue	revenue	NOUN
ftr-362	697	3	ruling	ruling	NOUN
ftr-362	697	4	provides	provide	VERB
ftr-362	697	5	guidance	guidance	NOUN
ftr-362	697	6	regarding	regard	VERB
ftr-362	697	7	procedures	procedure	NOUN
ftr-362	697	8	for	for	ADP
ftr-362	697	9	making	make	VERB
ftr-362	697	10	the	the	DET
ftr-362	697	11	election	election	NOUN
ftr-362	697	12	and	and	CCONJ
ftr-362	697	13	its	its	PRON
ftr-362	697	14	effect	effect	NOUN
ftr-362	697	15	.	.	PUNCT
ftr-362	698	1	the	the	DET
ftr-362	698	2	revenue	revenue	NOUN
ftr-362	698	3	procedure	procedure	NOUN
ftr-362	698	4	explains	explain	VERB
ftr-362	698	5	which	which	PRON
ftr-362	698	6	business	business	NOUN
ftr-362	698	7	can	can	AUX
ftr-362	698	8	elect	elect	VERB
ftr-362	698	9	the	the	DET
ftr-362	698	10	nol	nol	NOUN
ftr-362	698	11	carry	carry	VERB
ftr-362	698	12	back	back	ADP
ftr-362	698	13	periods	period	NOUN
ftr-362	698	14	provided	provide	VERB
ftr-362	698	15	by	by	ADP
ftr-362	698	16	whaba	whaba	PROPN
ftr-362	698	17	.	.	PUNCT
ftr-362	699	1	e.	e.	PROPN
ftr-362	699	2	notice	notice	PROPN
ftr-362	699	3	2010	2010	NUM
ftr-362	699	4	-	-	SYM
ftr-362	699	5	58	58	NUM
ftr-362	699	6	,	,	PUNCT
ftr-362	699	7	2010	2010	NUM
ftr-362	699	8	-	-	SYM
ftr-362	699	9	37	37	NUM
ftr-362	699	10	i.r.b	i.r.b	NOUN
ftr-362	699	11	.	.	PUNCT
ftr-362	700	1	326	326	NUM
ftr-362	700	2	(	(	PUNCT
ftr-362	700	3	8/20/10	8/20/10	NUM
ftr-362	700	4	)	)	PUNCT
ftr-362	700	5	.	.	PUNCT
ftr-362	701	1	this	this	DET
ftr-362	701	2	notice	notice	NOUN
ftr-362	701	3	provides	provide	VERB
ftr-362	701	4	guidance	guidance	NOUN
ftr-362	701	5	in	in	ADP
ftr-362	701	6	q&a	q&a	PROPN
ftr-362	701	7	format	format	NOUN
ftr-362	701	8	regarding	regard	VERB
ftr-362	701	9	twenty	twenty	NUM
ftr-362	701	10	particular	particular	ADJ
ftr-362	701	11	issues	issue	NOUN
ftr-362	701	12	that	that	PRON
ftr-362	701	13	have	have	AUX
ftr-362	701	14	arisen	arise	VERB
ftr-362	701	15	regarding	regard	VERB
ftr-362	701	16	the	the	DET
ftr-362	701	17	election	election	NOUN
ftr-362	701	18	to	to	PART
ftr-362	701	19	carryback	carryback	VERB
ftr-362	701	20	nols	nol	NOUN
ftr-362	701	21	for	for	ADP
ftr-362	701	22	three	three	NUM
ftr-362	701	23	,	,	PUNCT
ftr-362	701	24	four	four	NUM
ftr-362	701	25	,	,	PUNCT
ftr-362	701	26	or	or	CCONJ
ftr-362	701	27	five	five	NUM
ftr-362	701	28	years	year	NOUN
ftr-362	701	29	under	under	ADP
ftr-362	701	30	§	§	PROPN
ftr-362	701	31	172(b)(1)(h	172(b)(1)(h	PROPN
ftr-362	701	32	)	)	PUNCT
ftr-362	701	33	,	,	PUNCT
ftr-362	701	34	as	as	SCONJ
ftr-362	701	35	amended	amend	VERB
ftr-362	701	36	by	by	ADP
ftr-362	701	37	the	the	DET
ftr-362	701	38	worker	worker	NOUN
ftr-362	701	39	,	,	PUNCT
ftr-362	701	40	homeownership	homeownership	NOUN
ftr-362	701	41	,	,	PUNCT
ftr-362	701	42	and	and	CCONJ
ftr-362	701	43	business	business	NOUN
ftr-362	701	44	assistance	assistance	NOUN
ftr-362	701	45	act	act	NOUN
ftr-362	701	46	of	of	ADP
ftr-362	701	47	2009	2009	NUM
ftr-362	701	48	.	.	PUNCT
ftr-362	702	1	2	2	X
ftr-362	702	2	.	.	X
ftr-362	702	3	amt	amt	PROPN
ftr-362	702	4	nols	nol	NOUN
ftr-362	702	5	are	be	AUX
ftr-362	702	6	different	different	ADJ
ftr-362	702	7	.	.	PUNCT
ftr-362	703	1	metro	metro	NOUN
ftr-362	703	2	one	one	NUM
ftr-362	703	3	telecommunications	telecommunication	NOUN
ftr-362	703	4	,	,	PUNCT
ftr-362	703	5	inc	inc	PROPN
ftr-362	703	6	.	.	PROPN
ftr-362	704	1	v.	v.	PROPN
ftr-362	704	2	commissioner	commissioner	PROPN
ftr-362	704	3	,	,	PUNCT
ftr-362	704	4	135	135	NUM
ftr-362	704	5	t.c	t.c	PROPN
ftr-362	704	6	.	.	PUNCT
ftr-362	705	1	no	no	INTJ
ftr-362	705	2	.	.	NOUN
ftr-362	706	1	28	28	NUM
ftr-362	706	2	(	(	PUNCT
ftr-362	706	3	12/15/10	12/15/10	NUM
ftr-362	706	4	)	)	PUNCT
ftr-362	706	5	.	.	PUNCT
ftr-362	707	1	in	in	ADP
ftr-362	707	2	computing	computing	PROPN
ftr-362	707	3	amti	amti	PROPN
ftr-362	707	4	,	,	PUNCT
ftr-362	707	5	§	§	PROPN
ftr-362	707	6	56(a)(4	56(a)(4	NUM
ftr-362	707	7	)	)	PUNCT
ftr-362	707	8	,	,	PUNCT
ftr-362	707	9	allows	allow	VERB
ftr-362	707	10	a	a	DET
ftr-362	707	11	corporation	corporation	NOUN
ftr-362	707	12	to	to	PART
ftr-362	707	13	claim	claim	VERB
ftr-362	707	14	an	an	DET
ftr-362	707	15	amt	amt	PROPN
ftr-362	707	16	nol	nol	NOUN
ftr-362	707	17	in	in	ADP
ftr-362	707	18	lieu	lieu	NOUN
ftr-362	707	19	of	of	ADP
ftr-362	707	20	a	a	DET
ftr-362	707	21	regular	regular	ADJ
ftr-362	707	22	nol	nol	NOUN
ftr-362	707	23	deduction	deduction	NOUN
ftr-362	707	24	allowed	allow	VERB
ftr-362	707	25	under	under	ADP
ftr-362	707	26	§	§	PROPN
ftr-362	707	27	72	72	NUM
ftr-362	707	28	.	.	PUNCT
ftr-362	708	1	the	the	DET
ftr-362	708	2	taxpayer	taxpayer	NOUN
ftr-362	708	3	claimed	claim	VERB
ftr-362	708	4	an	an	DET
ftr-362	708	5	amt	amt	PROPN
ftr-362	708	6	nol	nol	NOUN
ftr-362	708	7	deduction	deduction	NOUN
ftr-362	708	8	for	for	ADP
ftr-362	708	9	2002	2002	NUM
ftr-362	708	10	based	base	VERB
ftr-362	708	11	on	on	ADP
ftr-362	708	12	a	a	DET
ftr-362	708	13	carryback	carryback	NOUN
ftr-362	708	14	of	of	ADP
ftr-362	708	15	an	an	DET
ftr-362	708	16	amt	amt	PROPN
ftr-362	708	17	nol	nol	NOUN
ftr-362	708	18	from	from	ADP
ftr-362	708	19	2004	2004	NUM
ftr-362	708	20	.	.	PUNCT
ftr-362	709	1	analyzing	analyze	VERB
ftr-362	709	2	a	a	DET
ftr-362	709	3	very	very	ADV
ftr-362	709	4	complicated	complicated	ADJ
ftr-362	709	5	statutory	statutory	ADJ
ftr-362	709	6	pattern	pattern	NOUN
ftr-362	709	7	,	,	PUNCT
ftr-362	709	8	judge	judge	PROPN
ftr-362	709	9	paris	paris	PROPN
ftr-362	709	10	held	hold	VERB
ftr-362	709	11	that	that	SCONJ
ftr-362	709	12	§	§	PROPN
ftr-362	709	13	56(a)(1	56(a)(1	NUM
ftr-362	709	14	)	)	PUNCT
ftr-362	709	15	does	do	AUX
ftr-362	709	16	not	not	PART
ftr-362	709	17	allow	allow	VERB
ftr-362	709	18	for	for	ADP
ftr-362	709	19	an	an	DET
ftr-362	709	20	amt	amt	PROPN
ftr-362	709	21	nol	nol	PROPN
ftr-362	709	22	carryover	carryover	NOUN
ftr-362	709	23	to	to	ADP
ftr-362	709	24	a	a	DET
ftr-362	709	25	prior	prior	ADJ
ftr-362	709	26	year	year	NOUN
ftr-362	709	27	.	.	PUNCT
ftr-362	710	1	i.	i.	PROPN
ftr-362	710	2	at	at	ADP
ftr-362	710	3	-	-	PUNCT
ftr-362	710	4	risk	risk	NOUN
ftr-362	710	5	and	and	CCONJ
ftr-362	710	6	passive	passive	ADJ
ftr-362	710	7	activity	activity	NOUN
ftr-362	710	8	losses	loss	NOUN
ftr-362	710	9	1	1	NUM
ftr-362	710	10	.	.	NUM
ftr-362	710	11	limited	limit	VERB
ftr-362	710	12	liability	liability	NOUN
ftr-362	710	13	partnership	partnership	NOUN
ftr-362	710	14	and	and	CCONJ
ftr-362	710	15	limited	limited	ADJ
ftr-362	710	16	liability	liability	NOUN
ftr-362	710	17	company	company	NOUN
ftr-362	710	18	membership	membership	NOUN
ftr-362	710	19	interests	interest	NOUN
ftr-362	710	20	are	be	AUX
ftr-362	710	21	not	not	PART
ftr-362	710	22	presumptively	presumptively	ADV
ftr-362	710	23	limited	limited	ADJ
ftr-362	710	24	partnership	partnership	NOUN
ftr-362	710	25	interests	interest	NOUN
ftr-362	710	26	under	under	ADP
ftr-362	710	27	the	the	DET
ftr-362	710	28	passive	passive	ADJ
ftr-362	710	29	activity	activity	NOUN
ftr-362	710	30	loss	loss	NOUN
ftr-362	710	31	rules	rule	NOUN
ftr-362	710	32	.	.	PUNCT
ftr-362	711	1	garnett	garnett	PROPN
ftr-362	711	2	v.	v.	PROPN
ftr-362	711	3	commissioner	commissioner	PROPN
ftr-362	711	4	,	,	PUNCT
ftr-362	711	5	132	132	NUM
ftr-362	711	6	t.c	t.c	PROPN
ftr-362	711	7	.	.	PROPN
ftr-362	711	8	368	368	NUM
ftr-362	711	9	(	(	PUNCT
ftr-362	711	10	6/30/09	6/30/09	NUM
ftr-362	711	11	)	)	PUNCT
ftr-362	711	12	.	.	PUNCT
ftr-362	712	1	the	the	DET
ftr-362	712	2	taxpayers	taxpayer	NOUN
ftr-362	712	3	held	hold	VERB
ftr-362	712	4	a	a	DET
ftr-362	712	5	number	number	NOUN
ftr-362	712	6	of	of	ADP
ftr-362	712	7	direct	direct	ADJ
ftr-362	712	8	and	and	CCONJ
ftr-362	712	9	indirect	indirect	ADJ
ftr-362	712	10	interests	interest	NOUN
ftr-362	712	11	in	in	ADP
ftr-362	712	12	limited	limited	ADJ
ftr-362	712	13	liability	liability	NOUN
ftr-362	712	14	partnerships	partnership	NOUN
ftr-362	712	15	and	and	CCONJ
ftr-362	712	16	llcs	llcs	NOUN
ftr-362	712	17	that	that	PRON
ftr-362	712	18	were	be	AUX
ftr-362	712	19	engaged	engage	VERB
ftr-362	712	20	in	in	ADP
ftr-362	712	21	agribusiness	agribusiness	NOUN
ftr-362	712	22	.	.	PUNCT
ftr-362	713	1	section	section	NOUN
ftr-362	713	2	469(h)(2	469(h)(2	NUM
ftr-362	713	3	)	)	PUNCT
ftr-362	713	4	provides	provide	VERB
ftr-362	713	5	that	that	SCONJ
ftr-362	713	6	a	a	DET
ftr-362	713	7	limited	limited	ADJ
ftr-362	713	8	partnership	partnership	NOUN
ftr-362	713	9	interest	interest	NOUN
ftr-362	713	10	will	will	AUX
ftr-362	713	11	not	not	PART
ftr-362	713	12	be	be	AUX
ftr-362	713	13	treated	treat	VERB
ftr-362	713	14	as	as	ADP
ftr-362	713	15	an	an	DET
ftr-362	713	16	interest	interest	NOUN
ftr-362	713	17	with	with	ADP
ftr-362	713	18	respect	respect	NOUN
ftr-362	713	19	to	to	ADP
ftr-362	713	20	which	which	PRON
ftr-362	713	21	a	a	DET
ftr-362	713	22	taxpayer	taxpayer	NOUN
ftr-362	713	23	is	be	AUX
ftr-362	713	24	a	a	DET
ftr-362	713	25	material	material	ADJ
ftr-362	713	26	participant	participant	NOUN
ftr-362	713	27	,	,	PUNCT
ftr-362	713	28	except	except	SCONJ
ftr-362	713	29	as	as	SCONJ
ftr-362	713	30	provided	provide	VERB
ftr-362	713	31	in	in	ADP
ftr-362	713	32	regulations	regulation	NOUN
ftr-362	713	33	.	.	PUNCT
ftr-362	714	1	temp	temp	NOUN
ftr-362	714	2	.	.	PUNCT
ftr-362	715	1	reg	reg	PROPN
ftr-362	715	2	.	.	PUNCT
ftr-362	716	1	§	§	PROPN
ftr-362	716	2	1.469	1.469	NUM
ftr-362	716	3	-	-	NUM
ftr-362	716	4	5t(e)(2	5t(e)(2	NUM
ftr-362	716	5	)	)	PUNCT
ftr-362	716	6	provides	provide	VERB
ftr-362	716	7	that	that	SCONJ
ftr-362	716	8	a	a	DET
ftr-362	716	9	limited	limited	ADJ
ftr-362	716	10	partner	partner	NOUN
ftr-362	716	11	materially	materially	ADV
ftr-362	716	12	participates	participate	VERB
ftr-362	716	13	in	in	ADP
ftr-362	716	14	a	a	DET
ftr-362	716	15	partnership	partnership	NOUN
ftr-362	716	16	activity	activity	NOUN
ftr-362	716	17	only	only	ADV
ftr-362	716	18	if	if	SCONJ
ftr-362	716	19	(	(	PUNCT
ftr-362	716	20	1	1	X
ftr-362	716	21	)	)	PUNCT
ftr-362	716	22	the	the	DET
ftr-362	716	23	taxpayer	taxpayer	NOUN
ftr-362	716	24	devotes	devote	VERB
ftr-362	716	25	more	more	ADJ
ftr-362	716	26	than	than	ADP
ftr-362	716	27	500	500	NUM
ftr-362	716	28	hours	hour	NOUN
ftr-362	716	29	600	600	NUM
ftr-362	716	30	florida	florida	PROPN
ftr-362	716	31	tax	tax	NOUN
ftr-362	716	32	review	review	NOUN
ftr-362	717	1	[	[	X
ftr-362	717	2	vol	vol	NOUN
ftr-362	717	3	.	.	PUNCT
ftr-362	717	4	10:9	10:9	NUM
ftr-362	717	5	to	to	ADP
ftr-362	717	6	the	the	DET
ftr-362	717	7	activity	activity	NOUN
ftr-362	717	8	in	in	ADP
ftr-362	717	9	the	the	DET
ftr-362	717	10	year	year	NOUN
ftr-362	717	11	,	,	PUNCT
ftr-362	717	12	(	(	PUNCT
ftr-362	717	13	2	2	X
ftr-362	717	14	)	)	PUNCT
ftr-362	717	15	the	the	DET
ftr-362	717	16	taxpayer	taxpayer	NOUN
ftr-362	717	17	materially	materially	ADV
ftr-362	717	18	participates	participate	VERB
ftr-362	717	19	in	in	ADP
ftr-362	717	20	the	the	DET
ftr-362	717	21	activity	activity	NOUN
ftr-362	717	22	for	for	ADP
ftr-362	717	23	five	five	NUM
ftr-362	717	24	of	of	ADP
ftr-362	717	25	the	the	DET
ftr-362	717	26	preceding	precede	VERB
ftr-362	717	27	ten	ten	NUM
ftr-362	717	28	taxable	taxable	ADJ
ftr-362	717	29	years	year	NOUN
ftr-362	717	30	,	,	PUNCT
ftr-362	717	31	or	or	CCONJ
ftr-362	717	32	(	(	PUNCT
ftr-362	717	33	3	3	X
ftr-362	717	34	)	)	PUNCT
ftr-362	717	35	the	the	DET
ftr-362	717	36	activity	activity	NOUN
ftr-362	717	37	is	be	AUX
ftr-362	717	38	a	a	DET
ftr-362	717	39	personal	personal	ADJ
ftr-362	717	40	service	service	NOUN
ftr-362	717	41	activity	activity	NOUN
ftr-362	717	42	in	in	ADP
ftr-362	717	43	which	which	PRON
ftr-362	717	44	the	the	DET
ftr-362	717	45	taxpayer	taxpayer	NOUN
ftr-362	717	46	materially	materially	ADV
ftr-362	717	47	participated	participate	VERB
ftr-362	717	48	for	for	ADP
ftr-362	717	49	any	any	DET
ftr-362	717	50	three	three	NUM
ftr-362	717	51	preceding	precede	VERB
ftr-362	717	52	years	year	NOUN
ftr-362	717	53	.	.	PUNCT
ftr-362	718	1	temp	temp	NOUN
ftr-362	718	2	.	.	PUNCT
ftr-362	719	1	reg	reg	PROPN
ftr-362	719	2	.	.	PUNCT
ftr-362	720	1	§	§	PROPN
ftr-362	720	2	1.469	1.469	NUM
ftr-362	720	3	-	-	SYM
ftr-362	720	4	5t(e)(2)(1	5t(e)(2)(1	NUM
ftr-362	720	5	)	)	PUNCT
ftr-362	720	6	,	,	PUNCT
ftr-362	720	7	(	(	PUNCT
ftr-362	720	8	5	5	NUM
ftr-362	720	9	)	)	PUNCT
ftr-362	720	10	,	,	PUNCT
ftr-362	720	11	(	(	PUNCT
ftr-362	720	12	6	6	NUM
ftr-362	720	13	)	)	PUNCT
ftr-362	720	14	.	.	PUNCT
ftr-362	721	1	temp	temp	NOUN
ftr-362	721	2	.	.	PUNCT
ftr-362	722	1	reg	reg	PROPN
ftr-362	722	2	.	.	PUNCT
ftr-362	723	1	§	§	PROPN
ftr-362	723	2	1.469	1.469	NUM
ftr-362	723	3	-	-	PUNCT
ftr-362	723	4	5t(e)(3	5t(e)(3	NUM
ftr-362	723	5	)	)	PUNCT
ftr-362	723	6	defines	define	VERB
ftr-362	723	7	a	a	DET
ftr-362	723	8	limited	limited	ADJ
ftr-362	723	9	partnership	partnership	NOUN
ftr-362	723	10	interest	interest	NOUN
ftr-362	723	11	as	as	ADP
ftr-362	723	12	an	an	DET
ftr-362	723	13	interest	interest	NOUN
ftr-362	723	14	designated	designate	VERB
ftr-362	723	15	as	as	ADP
ftr-362	723	16	a	a	DET
ftr-362	723	17	limited	limited	ADJ
ftr-362	723	18	partner	partner	NOUN
ftr-362	723	19	interest	interest	NOUN
ftr-362	723	20	in	in	ADP
ftr-362	723	21	a	a	DET
ftr-362	723	22	partnership	partnership	NOUN
ftr-362	723	23	agreement	agreement	NOUN
ftr-362	723	24	or	or	CCONJ
ftr-362	723	25	an	an	DET
ftr-362	723	26	interest	interest	NOUN
ftr-362	723	27	for	for	ADP
ftr-362	723	28	which	which	PRON
ftr-362	723	29	the	the	DET
ftr-362	723	30	partner	partner	NOUN
ftr-362	723	31	has	have	VERB
ftr-362	723	32	limited	limit	VERB
ftr-362	723	33	liability	liability	NOUN
ftr-362	723	34	.	.	PUNCT
ftr-362	724	1	temp	temp	NOUN
ftr-362	724	2	.	.	PUNCT
ftr-362	725	1	reg	reg	NOUN
ftr-362	725	2	.	.	PUNCT
ftr-362	726	1	§	§	PROPN
ftr-362	726	2	1.4695t(e)(3)(ii	1.4695t(e)(3)(ii	NUM
ftr-362	726	3	)	)	PUNCT
ftr-362	726	4	has	have	VERB
ftr-362	726	5	an	an	DET
ftr-362	726	6	exception	exception	NOUN
ftr-362	726	7	from	from	ADP
ftr-362	726	8	the	the	DET
ftr-362	726	9	material	material	NOUN
ftr-362	726	10	participation	participation	NOUN
ftr-362	726	11	rule	rule	NOUN
ftr-362	726	12	for	for	ADP
ftr-362	726	13	an	an	DET
ftr-362	726	14	interest	interest	NOUN
ftr-362	726	15	of	of	ADP
ftr-362	726	16	a	a	DET
ftr-362	726	17	limited	limited	ADJ
ftr-362	726	18	partner	partner	NOUN
ftr-362	726	19	who	who	PRON
ftr-362	726	20	also	also	ADV
ftr-362	726	21	holds	hold	VERB
ftr-362	726	22	a	a	DET
ftr-362	726	23	general	general	ADJ
ftr-362	726	24	partnership	partnership	NOUN
ftr-362	726	25	interest	interest	NOUN
ftr-362	726	26	.	.	PUNCT
ftr-362	727	1	the	the	DET
ftr-362	727	2	court	court	NOUN
ftr-362	727	3	(	(	PUNCT
ftr-362	727	4	judge	judge	PROPN
ftr-362	727	5	thornton	thornton	PROPN
ftr-362	727	6	)	)	PUNCT
ftr-362	727	7	concluded	conclude	VERB
ftr-362	727	8	that	that	SCONJ
ftr-362	727	9	in	in	ADP
ftr-362	727	10	the	the	DET
ftr-362	727	11	case	case	NOUN
ftr-362	727	12	of	of	ADP
ftr-362	727	13	an	an	DET
ftr-362	727	14	interest	interest	NOUN
ftr-362	727	15	in	in	ADP
ftr-362	727	16	a	a	DET
ftr-362	727	17	limited	limited	ADJ
ftr-362	727	18	liability	liability	NOUN
ftr-362	727	19	partnership	partnership	NOUN
ftr-362	727	20	or	or	CCONJ
ftr-362	727	21	a	a	DET
ftr-362	727	22	limited	limited	ADJ
ftr-362	727	23	liability	liability	NOUN
ftr-362	727	24	company	company	NOUN
ftr-362	727	25	,	,	PUNCT
ftr-362	727	26	both	both	PRON
ftr-362	727	27	of	of	ADP
ftr-362	727	28	which	which	PRON
ftr-362	727	29	the	the	DET
ftr-362	727	30	court	court	NOUN
ftr-362	727	31	described	describe	VERB
ftr-362	727	32	as	as	ADP
ftr-362	727	33	different	different	ADJ
ftr-362	727	34	from	from	ADP
ftr-362	727	35	a	a	DET
ftr-362	727	36	limited	limited	ADJ
ftr-362	727	37	partnership	partnership	NOUN
ftr-362	727	38	,	,	PUNCT
ftr-362	727	39	the	the	DET
ftr-362	727	40	interests	interest	NOUN
ftr-362	727	41	are	be	AUX
ftr-362	727	42	not	not	PART
ftr-362	727	43	to	to	PART
ftr-362	727	44	be	be	AUX
ftr-362	727	45	treated	treat	VERB
ftr-362	727	46	as	as	ADP
ftr-362	727	47	limited	limited	ADJ
ftr-362	727	48	partnership	partnership	NOUN
ftr-362	727	49	interests	interest	NOUN
ftr-362	727	50	under	under	ADP
ftr-362	727	51	§	§	PROPN
ftr-362	727	52	469(h)(2	469(h)(2	NUM
ftr-362	727	53	)	)	PUNCT
ftr-362	727	54	.	.	PUNCT
ftr-362	728	1	holders	holder	NOUN
ftr-362	728	2	of	of	ADP
ftr-362	728	3	such	such	ADJ
ftr-362	728	4	interests	interest	NOUN
ftr-362	728	5	are	be	AUX
ftr-362	728	6	not	not	PART
ftr-362	728	7	barred	bar	VERB
ftr-362	728	8	by	by	ADP
ftr-362	728	9	state	state	NOUN
ftr-362	728	10	law	law	NOUN
ftr-362	728	11	from	from	ADP
ftr-362	728	12	materially	materially	ADV
ftr-362	728	13	participating	participate	VERB
ftr-362	728	14	in	in	ADP
ftr-362	728	15	the	the	DET
ftr-362	728	16	affairs	affair	NOUN
ftr-362	728	17	of	of	ADP
ftr-362	728	18	the	the	DET
ftr-362	728	19	entity	entity	NOUN
ftr-362	728	20	and	and	CCONJ
ftr-362	728	21	thus	thus	ADV
ftr-362	728	22	hold	hold	VERB
ftr-362	728	23	their	their	PRON
ftr-362	728	24	interests	interest	NOUN
ftr-362	728	25	as	as	ADP
ftr-362	728	26	general	general	ADJ
ftr-362	728	27	partners	partner	NOUN
ftr-362	728	28	within	within	ADP
ftr-362	728	29	the	the	DET
ftr-362	728	30	meaning	meaning	NOUN
ftr-362	728	31	of	of	ADP
ftr-362	728	32	the	the	DET
ftr-362	728	33	temporary	temporary	ADJ
ftr-362	728	34	regulations	regulation	NOUN
ftr-362	728	35	.	.	PUNCT
ftr-362	729	1	thus	thus	ADV
ftr-362	729	2	,	,	PUNCT
ftr-362	729	3	whether	whether	SCONJ
ftr-362	729	4	or	or	CCONJ
ftr-362	729	5	not	not	PART
ftr-362	729	6	the	the	DET
ftr-362	729	7	taxpayer	taxpayer	NOUN
ftr-362	729	8	is	be	AUX
ftr-362	729	9	a	a	DET
ftr-362	729	10	material	material	ADJ
ftr-362	729	11	participant	participant	NOUN
ftr-362	729	12	requires	require	VERB
ftr-362	729	13	a	a	DET
ftr-362	729	14	full	full	ADJ
ftr-362	729	15	factual	factual	ADJ
ftr-362	729	16	inquiry	inquiry	NOUN
ftr-362	729	17	and	and	CCONJ
ftr-362	729	18	an	an	DET
ftr-362	729	19	llc	llc	NOUN
ftr-362	729	20	member	member	NOUN
ftr-362	729	21	can	can	AUX
ftr-362	729	22	satisfy	satisfy	VERB
ftr-362	729	23	the	the	DET
ftr-362	729	24	material	material	ADJ
ftr-362	729	25	participation	participation	NOUN
ftr-362	729	26	requirement	requirement	NOUN
ftr-362	729	27	under	under	ADP
ftr-362	729	28	any	any	PRON
ftr-362	729	29	of	of	ADP
ftr-362	729	30	the	the	DET
ftr-362	729	31	seven	seven	NUM
ftr-362	729	32	tests	test	NOUN
ftr-362	729	33	in	in	ADP
ftr-362	729	34	temp	temp	NOUN
ftr-362	729	35	.	.	PUNCT
ftr-362	730	1	reg	reg	NOUN
ftr-362	730	2	.	.	PUNCT
ftr-362	731	1	§	§	PROPN
ftr-362	731	2	1.469	1.469	NUM
ftr-362	731	3	-	-	NUM
ftr-362	731	4	5t(a	5t(a	NUM
ftr-362	731	5	)	)	PUNCT
ftr-362	731	6	.	.	PUNCT
ftr-362	732	1	a.	a.	NOUN
ftr-362	733	1	the	the	DET
ftr-362	733	2	court	court	NOUN
ftr-362	733	3	of	of	ADP
ftr-362	733	4	federal	federal	ADJ
ftr-362	733	5	claims	claim	NOUN
ftr-362	733	6	agrees	agree	VERB
ftr-362	733	7	.	.	PUNCT
ftr-362	734	1	thompson	thompson	PROPN
ftr-362	734	2	v.	v.	PROPN
ftr-362	734	3	united	united	PROPN
ftr-362	734	4	states	states	PROPN
ftr-362	734	5	,	,	PUNCT
ftr-362	734	6	87	87	NUM
ftr-362	734	7	fed	feed	VERB
ftr-362	734	8	.	.	PUNCT
ftr-362	735	1	cl	cl	NOUN
ftr-362	735	2	.	.	PUNCT
ftr-362	736	1	728	728	NUM
ftr-362	736	2	(	(	PUNCT
ftr-362	736	3	7/20/09	7/20/09	NUM
ftr-362	736	4	)	)	PUNCT
ftr-362	736	5	.	.	PUNCT
ftr-362	737	1	the	the	DET
ftr-362	737	2	court	court	NOUN
ftr-362	737	3	(	(	PUNCT
ftr-362	737	4	judge	judge	NOUN
ftr-362	737	5	block	block	NOUN
ftr-362	737	6	)	)	PUNCT
ftr-362	737	7	granted	grant	VERB
ftr-362	737	8	summary	summary	NOUN
ftr-362	737	9	judgment	judgment	NOUN
ftr-362	737	10	treating	treat	VERB
ftr-362	737	11	the	the	DET
ftr-362	737	12	taxpayer	taxpayer	NOUN
ftr-362	737	13	member	member	NOUN
ftr-362	737	14	/	/	SYM
ftr-362	737	15	manager	manager	NOUN
ftr-362	737	16	of	of	ADP
ftr-362	737	17	an	an	DET
ftr-362	737	18	llc	llc	NOUN
ftr-362	737	19	as	as	ADP
ftr-362	737	20	a	a	DET
ftr-362	737	21	material	material	NOUN
ftr-362	737	22	participant	participant	NOUN
ftr-362	737	23	.	.	PUNCT
ftr-362	738	1	the	the	DET
ftr-362	738	2	taxpayer	taxpayer	NOUN
ftr-362	738	3	’s	’s	PART
ftr-362	738	4	degree	degree	NOUN
ftr-362	738	5	of	of	ADP
ftr-362	738	6	participation	participation	NOUN
ftr-362	738	7	was	be	AUX
ftr-362	738	8	stipulated	stipulate	VERB
ftr-362	738	9	and	and	CCONJ
ftr-362	738	10	the	the	DET
ftr-362	738	11	only	only	ADJ
ftr-362	738	12	question	question	NOUN
ftr-362	738	13	was	be	AUX
ftr-362	738	14	whether	whether	SCONJ
ftr-362	738	15	§	§	PROPN
ftr-362	738	16	469(h)(2	469(h)(2	NUM
ftr-362	738	17	)	)	PUNCT
ftr-362	738	18	precluded	preclude	VERB
ftr-362	738	19	treating	treat	VERB
ftr-362	738	20	the	the	DET
ftr-362	738	21	taxpayer	taxpayer	NOUN
ftr-362	738	22	as	as	ADP
ftr-362	738	23	a	a	DET
ftr-362	738	24	material	material	NOUN
ftr-362	738	25	participant	participant	NOUN
ftr-362	738	26	in	in	ADP
ftr-362	738	27	a	a	DET
ftr-362	738	28	texas	texas	PROPN
ftr-362	738	29	llc	llc	PROPN
ftr-362	738	30	.	.	PUNCT
ftr-362	739	1	the	the	DET
ftr-362	739	2	court	court	NOUN
ftr-362	739	3	noted	note	VERB
ftr-362	739	4	that	that	SCONJ
ftr-362	739	5	§	§	PROPN
ftr-362	739	6	469(h)(2	469(h)(2	X
ftr-362	739	7	)	)	PUNCT
ftr-362	739	8	treats	treat	VERB
ftr-362	739	9	limited	limited	ADJ
ftr-362	739	10	partners	partner	NOUN
ftr-362	739	11	differently	differently	ADV
ftr-362	739	12	because	because	SCONJ
ftr-362	739	13	of	of	ADP
ftr-362	739	14	an	an	DET
ftr-362	739	15	assumption	assumption	NOUN
ftr-362	739	16	that	that	SCONJ
ftr-362	739	17	limited	limited	ADJ
ftr-362	739	18	partners	partner	NOUN
ftr-362	739	19	do	do	AUX
ftr-362	739	20	not	not	PART
ftr-362	739	21	materially	materially	ADV
ftr-362	739	22	participate	participate	VERB
ftr-362	739	23	in	in	ADP
ftr-362	739	24	their	their	PRON
ftr-362	739	25	limited	limited	ADJ
ftr-362	739	26	partnerships	partnership	NOUN
ftr-362	739	27	.	.	PUNCT
ftr-362	740	1	in	in	ADP
ftr-362	740	2	an	an	DET
ftr-362	740	3	llc	llc	NOUN
ftr-362	740	4	,	,	PUNCT
ftr-362	740	5	on	on	ADP
ftr-362	740	6	the	the	DET
ftr-362	740	7	other	other	ADJ
ftr-362	740	8	hand	hand	NOUN
ftr-362	740	9	,	,	PUNCT
ftr-362	740	10	all	all	DET
ftr-362	740	11	members	member	NOUN
ftr-362	740	12	have	have	AUX
ftr-362	740	13	limited	limit	VERB
ftr-362	740	14	liability	liability	NOUN
ftr-362	740	15	but	but	CCONJ
ftr-362	740	16	members	member	NOUN
ftr-362	740	17	may	may	AUX
ftr-362	740	18	participate	participate	VERB
ftr-362	740	19	in	in	ADP
ftr-362	740	20	management	management	NOUN
ftr-362	740	21	.	.	PUNCT
ftr-362	741	1	the	the	DET
ftr-362	741	2	court	court	NOUN
ftr-362	741	3	noted	note	VERB
ftr-362	741	4	that	that	SCONJ
ftr-362	741	5	temp	temp	NOUN
ftr-362	741	6	.	.	PUNCT
ftr-362	742	1	reg	reg	NOUN
ftr-362	742	2	.	.	PUNCT
ftr-362	743	1	§	§	PROPN
ftr-362	743	2	1.4695t(e)(3	1.4695t(e)(3	NUM
ftr-362	743	3	)	)	PUNCT
ftr-362	743	4	treats	treat	VERB
ftr-362	743	5	a	a	DET
ftr-362	743	6	partnership	partnership	NOUN
ftr-362	743	7	interest	interest	NOUN
ftr-362	743	8	as	as	ADP
ftr-362	743	9	a	a	DET
ftr-362	743	10	limited	limited	ADJ
ftr-362	743	11	partner	partner	NOUN
ftr-362	743	12	interest	interest	NOUN
ftr-362	743	13	if	if	SCONJ
ftr-362	743	14	the	the	DET
ftr-362	743	15	holder	holder	NOUN
ftr-362	743	16	has	have	AUX
ftr-362	743	17	limited	limit	VERB
ftr-362	743	18	liability	liability	NOUN
ftr-362	743	19	“	"	PUNCT
ftr-362	743	20	under	under	ADP
ftr-362	743	21	the	the	DET
ftr-362	743	22	law	law	NOUN
ftr-362	743	23	of	of	ADP
ftr-362	743	24	the	the	DET
ftr-362	743	25	state	state	NOUN
ftr-362	743	26	in	in	ADP
ftr-362	743	27	which	which	PRON
ftr-362	743	28	the	the	DET
ftr-362	743	29	partnership	partnership	NOUN
ftr-362	743	30	is	be	AUX
ftr-362	743	31	organized	organize	VERB
ftr-362	743	32	.	.	PUNCT
ftr-362	743	33	”	"	PUNCT
ftr-362	744	1	the	the	DET
ftr-362	744	2	court	court	NOUN
ftr-362	744	3	held	hold	VERB
ftr-362	744	4	that	that	SCONJ
ftr-362	744	5	the	the	DET
ftr-362	744	6	quoted	quote	VERB
ftr-362	744	7	language	language	NOUN
ftr-362	744	8	applies	apply	VERB
ftr-362	744	9	only	only	ADV
ftr-362	744	10	to	to	ADP
ftr-362	744	11	an	an	DET
ftr-362	744	12	entity	entity	NOUN
ftr-362	744	13	that	that	PRON
ftr-362	744	14	is	be	AUX
ftr-362	744	15	a	a	DET
ftr-362	744	16	partnership	partnership	NOUN
ftr-362	744	17	under	under	ADP
ftr-362	744	18	state	state	NOUN
ftr-362	744	19	law	law	NOUN
ftr-362	744	20	,	,	PUNCT
ftr-362	744	21	which	which	PRON
ftr-362	744	22	does	do	AUX
ftr-362	744	23	not	not	PART
ftr-362	744	24	include	include	VERB
ftr-362	744	25	an	an	DET
ftr-362	744	26	llc	llc	NOUN
ftr-362	744	27	,	,	PUNCT
ftr-362	744	28	which	which	PRON
ftr-362	744	29	,	,	PUNCT
ftr-362	744	30	although	although	SCONJ
ftr-362	744	31	treated	treat	VERB
ftr-362	744	32	as	as	ADP
ftr-362	744	33	a	a	DET
ftr-362	744	34	partnership	partnership	NOUN
ftr-362	744	35	for	for	ADP
ftr-362	744	36	tax	tax	NOUN
ftr-362	744	37	purposes	purpose	NOUN
ftr-362	744	38	,	,	PUNCT
ftr-362	744	39	is	be	AUX
ftr-362	744	40	a	a	DET
ftr-362	744	41	different	different	ADJ
ftr-362	744	42	type	type	NOUN
ftr-362	744	43	of	of	ADP
ftr-362	744	44	entity	entity	NOUN
ftr-362	744	45	under	under	ADP
ftr-362	744	46	state	state	NOUN
ftr-362	744	47	law	law	NOUN
ftr-362	744	48	.	.	PUNCT
ftr-362	745	1	the	the	DET
ftr-362	745	2	taxpayer	taxpayer	NOUN
ftr-362	745	3	was	be	AUX
ftr-362	745	4	both	both	CCONJ
ftr-362	745	5	a	a	DET
ftr-362	745	6	member	member	NOUN
ftr-362	745	7	and	and	CCONJ
ftr-362	745	8	manager	manager	NOUN
ftr-362	745	9	of	of	ADP
ftr-362	745	10	the	the	DET
ftr-362	745	11	llc	llc	PROPN
ftr-362	745	12	.	.	PUNCT
ftr-362	746	1	unlike	unlike	ADP
ftr-362	746	2	a	a	DET
ftr-362	746	3	limited	limited	ADJ
ftr-362	746	4	partner	partner	NOUN
ftr-362	746	5	,	,	PUNCT
ftr-362	746	6	a	a	DET
ftr-362	746	7	member	member	NOUN
ftr-362	746	8	manager	manager	NOUN
ftr-362	746	9	does	do	AUX
ftr-362	746	10	not	not	PART
ftr-362	746	11	lose	lose	VERB
ftr-362	746	12	limited	limited	ADJ
ftr-362	746	13	liability	liability	NOUN
ftr-362	746	14	by	by	ADP
ftr-362	746	15	participation	participation	NOUN
ftr-362	746	16	in	in	ADP
ftr-362	746	17	the	the	DET
ftr-362	746	18	management	management	NOUN
ftr-362	746	19	of	of	ADP
ftr-362	746	20	the	the	DET
ftr-362	746	21	llc	llc	PROPN
ftr-362	746	22	.	.	PUNCT
ftr-362	747	1	the	the	DET
ftr-362	747	2	court	court	NOUN
ftr-362	747	3	also	also	ADV
ftr-362	747	4	recognized	recognize	VERB
ftr-362	747	5	that	that	SCONJ
ftr-362	747	6	shareholders	shareholder	NOUN
ftr-362	747	7	of	of	ADP
ftr-362	747	8	an	an	DET
ftr-362	747	9	s	s	NOUN
ftr-362	747	10	corporation	corporation	NOUN
ftr-362	747	11	have	have	VERB
ftr-362	747	12	limited	limit	VERB
ftr-362	747	13	liability	liability	NOUN
ftr-362	747	14	as	as	ADP
ftr-362	747	15	shareholders	shareholder	NOUN
ftr-362	747	16	,	,	PUNCT
ftr-362	747	17	but	but	CCONJ
ftr-362	747	18	participate	participate	VERB
ftr-362	747	19	in	in	ADP
ftr-362	747	20	management	management	NOUN
ftr-362	747	21	,	,	PUNCT
ftr-362	747	22	and	and	CCONJ
ftr-362	747	23	are	be	AUX
ftr-362	747	24	not	not	PART
ftr-362	747	25	subject	subject	ADJ
ftr-362	747	26	to	to	ADP
ftr-362	747	27	being	be	AUX
ftr-362	747	28	automatically	automatically	ADV
ftr-362	747	29	treated	treat	VERB
ftr-362	747	30	as	as	ADP
ftr-362	747	31	passive	passive	ADJ
ftr-362	747	32	participants	participant	NOUN
ftr-362	747	33	.	.	PUNCT
ftr-362	748	1	the	the	DET
ftr-362	748	2	taxpayer	taxpayer	NOUN
ftr-362	748	3	,	,	PUNCT
ftr-362	748	4	therefore	therefore	ADV
ftr-362	748	5	,	,	PUNCT
ftr-362	748	6	was	be	AUX
ftr-362	748	7	able	able	ADJ
ftr-362	748	8	to	to	PART
ftr-362	748	9	demonstrate	demonstrate	VERB
ftr-362	748	10	his	his	PRON
ftr-362	748	11	material	material	ADJ
ftr-362	748	12	participation	participation	NOUN
ftr-362	748	13	in	in	ADP
ftr-362	748	14	the	the	DET
ftr-362	748	15	activity	activity	NOUN
ftr-362	748	16	by	by	ADP
ftr-362	748	17	using	use	VERB
ftr-362	748	18	all	all	DET
ftr-362	748	19	seven	seven	NUM
ftr-362	748	20	of	of	ADP
ftr-362	748	21	the	the	DET
ftr-362	748	22	temp	temp	NOUN
ftr-362	748	23	.	.	PUNCT
ftr-362	749	1	reg	reg	NOUN
ftr-362	749	2	.	.	PUNCT
ftr-362	750	1	§	§	PROPN
ftr-362	750	2	1.469	1.469	NUM
ftr-362	750	3	-	-	PUNCT
ftr-362	750	4	5t(a	5t(a	NUM
ftr-362	750	5	)	)	PUNCT
ftr-362	750	6	tests	test	NOUN
ftr-362	750	7	.	.	PUNCT
ftr-362	751	1	2011	2011	NUM
ftr-362	751	2	]	]	PUNCT
ftr-362	751	3	recent	recent	ADJ
ftr-362	751	4	developments	development	NOUN
ftr-362	751	5	in	in	ADP
ftr-362	751	6	federal	federal	ADJ
ftr-362	751	7	income	income	NOUN
ftr-362	751	8	taxation	taxation	NOUN
ftr-362	751	9	601	601	NUM
ftr-362	751	10	b.	b.	NOUN
ftr-362	751	11	ditto	ditto	NOUN
ftr-362	751	12	.	.	PUNCT
ftr-362	752	1	hegarty	hegarty	PROPN
ftr-362	752	2	v.	v.	PROPN
ftr-362	752	3	commissioner	commissioner	PROPN
ftr-362	752	4	,	,	PUNCT
ftr-362	752	5	t.c	t.c	PROPN
ftr-362	752	6	.	.	PROPN
ftr-362	752	7	summ	summ	PROPN
ftr-362	752	8	.	.	PUNCT
ftr-362	753	1	op	op	NOUN
ftr-362	753	2	.	.	PUNCT
ftr-362	754	1	2009	2009	NUM
ftr-362	754	2	-	-	SYM
ftr-362	754	3	153	153	NUM
ftr-362	754	4	(	(	PUNCT
ftr-362	754	5	10/6/09	10/6/09	NUM
ftr-362	754	6	)	)	PUNCT
ftr-362	754	7	,	,	PUNCT
ftr-362	754	8	is	be	AUX
ftr-362	754	9	to	to	ADP
ftr-362	754	10	the	the	DET
ftr-362	754	11	same	same	ADJ
ftr-362	754	12	effect	effect	NOUN
ftr-362	754	13	.	.	PUNCT
ftr-362	755	1	c.	c.	NOUN
ftr-362	755	2	ditto	ditto	NOUN
ftr-362	755	3	again	again	ADV
ftr-362	755	4	.	.	PUNCT
ftr-362	756	1	newell	newell	PROPN
ftr-362	756	2	v.	v.	PROPN
ftr-362	756	3	commissioner	commissioner	PROPN
ftr-362	756	4	,	,	PUNCT
ftr-362	756	5	t.c	t.c	PROPN
ftr-362	756	6	.	.	PROPN
ftr-362	756	7	memo	memo	NOUN
ftr-362	756	8	.	.	PUNCT
ftr-362	757	1	2010	2010	NUM
ftr-362	757	2	-	-	SYM
ftr-362	757	3	23	23	NUM
ftr-362	757	4	(	(	PUNCT
ftr-362	757	5	2/16/10	2/16/10	NUM
ftr-362	757	6	)	)	PUNCT
ftr-362	757	7	.	.	PUNCT
ftr-362	758	1	relying	rely	VERB
ftr-362	758	2	on	on	ADP
ftr-362	758	3	garnett	garnett	PROPN
ftr-362	758	4	v.	v.	PROPN
ftr-362	758	5	commissioner	commissioner	PROPN
ftr-362	758	6	,	,	PUNCT
ftr-362	758	7	supra	supra	PROPN
ftr-362	758	8	,	,	PUNCT
ftr-362	758	9	judge	judge	NOUN
ftr-362	758	10	marvel	marvel	PROPN
ftr-362	758	11	held	hold	VERB
ftr-362	758	12	that	that	SCONJ
ftr-362	758	13	the	the	DET
ftr-362	758	14	interest	interest	NOUN
ftr-362	758	15	of	of	ADP
ftr-362	758	16	a	a	DET
ftr-362	758	17	managing	manage	VERB
ftr-362	758	18	member	member	NOUN
ftr-362	758	19	of	of	ADP
ftr-362	758	20	a	a	DET
ftr-362	758	21	california	california	PROPN
ftr-362	758	22	llc	llc	PROPN
ftr-362	758	23	was	be	AUX
ftr-362	758	24	not	not	PART
ftr-362	758	25	a	a	DET
ftr-362	758	26	limited	limited	ADJ
ftr-362	758	27	partnership	partnership	NOUN
ftr-362	758	28	interest	interest	NOUN
ftr-362	758	29	for	for	ADP
ftr-362	758	30	purposes	purpose	NOUN
ftr-362	758	31	of	of	ADP
ftr-362	758	32	reg	reg	NOUN
ftr-362	758	33	.	.	PUNCT
ftr-362	759	1	§	§	PROPN
ftr-362	759	2	1.4695t(c)(1	1.4695t(c)(1	NUM
ftr-362	759	3	)	)	PUNCT
ftr-362	759	4	.	.	PUNCT
ftr-362	760	1	taxpayer	taxpayer	NOUN
ftr-362	760	2	’s	’s	PART
ftr-362	760	3	losses	loss	NOUN
ftr-362	760	4	were	be	AUX
ftr-362	760	5	not	not	PART
ftr-362	760	6	passive	passive	ADJ
ftr-362	760	7	activity	activity	NOUN
ftr-362	760	8	losses	loss	NOUN
ftr-362	760	9	because	because	SCONJ
ftr-362	760	10	the	the	DET
ftr-362	760	11	irs	irs	PROPN
ftr-362	760	12	conceded	concede	VERB
ftr-362	760	13	that	that	SCONJ
ftr-362	760	14	the	the	DET
ftr-362	760	15	taxpayer	taxpayer	NOUN
ftr-362	760	16	met	meet	VERB
ftr-362	760	17	the	the	DET
ftr-362	760	18	“	"	PUNCT
ftr-362	760	19	significant	significant	ADJ
ftr-362	760	20	participation	participation	NOUN
ftr-362	760	21	”	"	PUNCT
ftr-362	760	22	test	test	NOUN
ftr-362	760	23	of	of	ADP
ftr-362	760	24	temp	temp	NOUN
ftr-362	760	25	.	.	PUNCT
ftr-362	761	1	reg	reg	NOUN
ftr-362	761	2	.	.	PUNCT
ftr-362	762	1	§	§	PROPN
ftr-362	762	2	1469	1469	NUM
ftr-362	762	3	-	-	SYM
ftr-362	762	4	5t(a)(4	5t(a)(4	NUM
ftr-362	762	5	)	)	PUNCT
ftr-362	762	6	.	.	PUNCT
ftr-362	763	1	d.	d.	PROPN
ftr-362	763	2	the	the	DET
ftr-362	763	3	irs	irs	PROPN
ftr-362	763	4	acquiesces	acquiesce	VERB
ftr-362	763	5	.	.	PUNCT
ftr-362	764	1	aod	aod	PROPN
ftr-362	764	2	2010	2010	NUM
ftr-362	764	3	-	-	SYM
ftr-362	764	4	02	02	NUM
ftr-362	764	5	,	,	PUNCT
ftr-362	764	6	201014	201014	NUM
ftr-362	764	7	i.r.b._(4/5/10	i.r.b._(4/5/10	NOUN
ftr-362	764	8	)	)	PUNCT
ftr-362	764	9	.	.	PUNCT
ftr-362	765	1	the	the	DET
ftr-362	765	2	irs	irs	PROPN
ftr-362	765	3	acquiesces	acquiesce	VERB
ftr-362	765	4	in	in	ADP
ftr-362	765	5	the	the	DET
ftr-362	765	6	result	result	NOUN
ftr-362	765	7	in	in	ADP
ftr-362	765	8	thompson	thompson	PROPN
ftr-362	765	9	.	.	PUNCT
ftr-362	766	1	see	see	VERB
ftr-362	766	2	also	also	ADV
ftr-362	766	3	aod	aod	PROPN
ftr-362	766	4	2010	2010	NUM
ftr-362	766	5	-	-	SYM
ftr-362	766	6	02	02	NUM
ftr-362	766	7	,	,	PUNCT
ftr-362	766	8	2010	2010	NUM
ftr-362	766	9	wl	wl	NOUN
ftr-362	766	10	2010483	2010483	NUM
ftr-362	766	11	.	.	PUNCT
ftr-362	767	1	2	2	X
ftr-362	767	2	.	.	X
ftr-362	767	3	reporting	report	VERB
ftr-362	767	4	self	self	NOUN
ftr-362	767	5	-	-	PUNCT
ftr-362	767	6	help	help	NOUN
ftr-362	767	7	slicing	slicing	NOUN
ftr-362	767	8	,	,	PUNCT
ftr-362	767	9	dicing	dicing	NOUN
ftr-362	767	10	,	,	PUNCT
ftr-362	767	11	gluing	gluing	NOUN
ftr-362	767	12	,	,	PUNCT
ftr-362	767	13	and	and	CCONJ
ftr-362	767	14	pasting	pasting	NOUN
ftr-362	767	15	of	of	ADP
ftr-362	767	16	passive	passive	ADJ
ftr-362	767	17	activities	activity	NOUN
ftr-362	767	18	.	.	PUNCT
ftr-362	768	1	tell	tell	VERB
ftr-362	768	2	the	the	DET
ftr-362	768	3	irs	irs	PROPN
ftr-362	768	4	about	about	ADP
ftr-362	768	5	grouping	group	VERB
ftr-362	768	6	trade	trade	NOUN
ftr-362	768	7	or	or	CCONJ
ftr-362	768	8	business	business	NOUN
ftr-362	768	9	activities	activity	NOUN
ftr-362	768	10	.	.	PUNCT
ftr-362	769	1	rev	rev	PROPN
ftr-362	769	2	.	.	PROPN
ftr-362	769	3	proc	proc	PROPN
ftr-362	769	4	.	.	PUNCT
ftr-362	770	1	2010	2010	NUM
ftr-362	770	2	-	-	SYM
ftr-362	770	3	13	13	NUM
ftr-362	770	4	,	,	PUNCT
ftr-362	770	5	2010	2010	NUM
ftr-362	770	6	-	-	SYM
ftr-362	770	7	4	4	NUM
ftr-362	770	8	i.r.b	i.r.b	NOUN
ftr-362	770	9	.	.	PUNCT
ftr-362	771	1	329	329	NUM
ftr-362	771	2	(	(	PUNCT
ftr-362	771	3	1/6/10	1/6/10	NUM
ftr-362	771	4	)	)	PUNCT
ftr-362	771	5	.	.	PUNCT
ftr-362	772	1	this	this	DET
ftr-362	772	2	revenue	revenue	NOUN
ftr-362	772	3	procedure	procedure	NOUN
ftr-362	772	4	requires	require	VERB
ftr-362	772	5	taxpayers	taxpayer	NOUN
ftr-362	772	6	to	to	PART
ftr-362	772	7	report	report	VERB
ftr-362	772	8	to	to	ADP
ftr-362	772	9	the	the	DET
ftr-362	772	10	irs	irs	PROPN
ftr-362	772	11	their	their	PRON
ftr-362	772	12	groupings	grouping	NOUN
ftr-362	772	13	and	and	CCONJ
ftr-362	772	14	regroupings	regrouping	NOUN
ftr-362	772	15	of	of	ADP
ftr-362	772	16	activities	activity	NOUN
ftr-362	772	17	and	and	CCONJ
ftr-362	772	18	the	the	DET
ftr-362	772	19	addition	addition	NOUN
ftr-362	772	20	of	of	ADP
ftr-362	772	21	activities	activity	NOUN
ftr-362	772	22	within	within	ADP
ftr-362	772	23	their	their	PRON
ftr-362	772	24	existing	exist	VERB
ftr-362	772	25	groupings	grouping	NOUN
ftr-362	772	26	of	of	ADP
ftr-362	772	27	activities	activity	NOUN
ftr-362	772	28	under	under	ADP
ftr-362	772	29	reg	reg	NOUN
ftr-362	772	30	.	.	PUNCT
ftr-362	773	1	§	§	PROPN
ftr-362	773	2	1.469	1.469	NUM
ftr-362	773	3	-	-	SYM
ftr-362	773	4	4(c	4(c	NUM
ftr-362	773	5	)	)	PUNCT
ftr-362	773	6	for	for	ADP
ftr-362	773	7	purposes	purpose	NOUN
ftr-362	773	8	of	of	ADP
ftr-362	773	9	§	§	PROPN
ftr-362	773	10	469	469	NUM
ftr-362	773	11	.	.	PUNCT
ftr-362	774	1	a	a	DET
ftr-362	774	2	written	write	VERB
ftr-362	774	3	statement	statement	NOUN
ftr-362	774	4	must	must	AUX
ftr-362	774	5	be	be	AUX
ftr-362	774	6	filed	file	VERB
ftr-362	774	7	with	with	ADP
ftr-362	774	8	the	the	DET
ftr-362	774	9	original	original	ADJ
ftr-362	774	10	income	income	NOUN
ftr-362	774	11	tax	tax	NOUN
ftr-362	774	12	return	return	NOUN
ftr-362	774	13	for	for	ADP
ftr-362	774	14	the	the	DET
ftr-362	774	15	first	first	ADJ
ftr-362	774	16	taxable	taxable	ADJ
ftr-362	774	17	year	year	NOUN
ftr-362	774	18	in	in	ADP
ftr-362	774	19	which	which	PRON
ftr-362	774	20	two	two	NUM
ftr-362	774	21	or	or	CCONJ
ftr-362	774	22	more	more	ADJ
ftr-362	774	23	trade	trade	NOUN
ftr-362	774	24	or	or	CCONJ
ftr-362	774	25	business	business	NOUN
ftr-362	774	26	activities	activity	NOUN
ftr-362	774	27	or	or	CCONJ
ftr-362	774	28	rental	rental	ADJ
ftr-362	774	29	activities	activity	NOUN
ftr-362	774	30	are	be	AUX
ftr-362	774	31	originally	originally	ADV
ftr-362	774	32	grouped	group	VERB
ftr-362	774	33	as	as	ADP
ftr-362	774	34	a	a	DET
ftr-362	774	35	single	single	ADJ
ftr-362	774	36	activity	activity	NOUN
ftr-362	774	37	.	.	PUNCT
ftr-362	775	1	the	the	DET
ftr-362	775	2	statement	statement	NOUN
ftr-362	775	3	must	must	AUX
ftr-362	775	4	contain	contain	VERB
ftr-362	775	5	a	a	DET
ftr-362	775	6	declaration	declaration	NOUN
ftr-362	775	7	that	that	SCONJ
ftr-362	775	8	the	the	DET
ftr-362	775	9	grouped	group	VERB
ftr-362	775	10	activities	activity	NOUN
ftr-362	775	11	constitute	constitute	VERB
ftr-362	775	12	an	an	DET
ftr-362	775	13	appropriate	appropriate	ADJ
ftr-362	775	14	economic	economic	ADJ
ftr-362	775	15	unit	unit	NOUN
ftr-362	775	16	for	for	ADP
ftr-362	775	17	the	the	DET
ftr-362	775	18	measurement	measurement	NOUN
ftr-362	775	19	of	of	ADP
ftr-362	775	20	gain	gain	NOUN
ftr-362	775	21	or	or	CCONJ
ftr-362	775	22	loss	loss	NOUN
ftr-362	775	23	under	under	ADP
ftr-362	775	24	§	§	PROPN
ftr-362	775	25	469	469	NUM
ftr-362	775	26	.	.	PUNCT
ftr-362	776	1	a	a	DET
ftr-362	776	2	similar	similar	ADJ
ftr-362	776	3	statement	statement	NOUN
ftr-362	776	4	must	must	AUX
ftr-362	776	5	be	be	AUX
ftr-362	776	6	filed	file	VERB
ftr-362	776	7	with	with	ADP
ftr-362	776	8	a	a	DET
ftr-362	776	9	return	return	NOUN
ftr-362	776	10	for	for	ADP
ftr-362	776	11	the	the	DET
ftr-362	776	12	first	first	ADJ
ftr-362	776	13	taxable	taxable	ADJ
ftr-362	776	14	year	year	NOUN
ftr-362	776	15	of	of	ADP
ftr-362	776	16	a	a	DET
ftr-362	776	17	regrouping	regrouping	NOUN
ftr-362	776	18	or	or	CCONJ
ftr-362	776	19	the	the	DET
ftr-362	776	20	taxable	taxable	ADJ
ftr-362	776	21	year	year	NOUN
ftr-362	776	22	in	in	ADP
ftr-362	776	23	which	which	PRON
ftr-362	776	24	a	a	DET
ftr-362	776	25	new	new	ADJ
ftr-362	776	26	trade	trade	NOUN
ftr-362	776	27	or	or	CCONJ
ftr-362	776	28	business	business	NOUN
ftr-362	776	29	activity	activity	NOUN
ftr-362	776	30	or	or	CCONJ
ftr-362	776	31	a	a	DET
ftr-362	776	32	rental	rental	ADJ
ftr-362	776	33	activity	activity	NOUN
ftr-362	776	34	is	be	AUX
ftr-362	776	35	added	add	VERB
ftr-362	776	36	to	to	ADP
ftr-362	776	37	an	an	DET
ftr-362	776	38	existing	exist	VERB
ftr-362	776	39	grouping	grouping	NOUN
ftr-362	776	40	.	.	PUNCT
ftr-362	777	1	a	a	DET
ftr-362	777	2	partnership	partnership	NOUN
ftr-362	777	3	or	or	CCONJ
ftr-362	777	4	s	s	PROPN
ftr-362	777	5	corporation	corporation	NOUN
ftr-362	777	6	must	must	AUX
ftr-362	777	7	disclose	disclose	VERB
ftr-362	777	8	as	as	ADP
ftr-362	777	9	required	require	VERB
ftr-362	777	10	on	on	ADP
ftr-362	777	11	the	the	DET
ftr-362	777	12	entity	entity	NOUN
ftr-362	777	13	’s	’s	PART
ftr-362	777	14	tax	tax	NOUN
ftr-362	777	15	return	return	NOUN
ftr-362	777	16	and	and	CCONJ
ftr-362	777	17	by	by	ADP
ftr-362	777	18	separately	separately	ADV
ftr-362	777	19	stating	state	VERB
ftr-362	777	20	the	the	DET
ftr-362	777	21	amounts	amount	NOUN
ftr-362	777	22	of	of	ADP
ftr-362	777	23	income	income	NOUN
ftr-362	777	24	and	and	CCONJ
ftr-362	777	25	loss	loss	NOUN
ftr-362	777	26	for	for	ADP
ftr-362	777	27	each	each	DET
ftr-362	777	28	grouping	grouping	NOUN
ftr-362	777	29	,	,	PUNCT
ftr-362	777	30	and	and	CCONJ
ftr-362	777	31	a	a	DET
ftr-362	777	32	partner	partner	NOUN
ftr-362	777	33	or	or	CCONJ
ftr-362	777	34	shareholder	shareholder	NOUN
ftr-362	777	35	is	be	AUX
ftr-362	777	36	not	not	PART
ftr-362	777	37	required	require	VERB
ftr-362	777	38	to	to	PART
ftr-362	777	39	make	make	VERB
ftr-362	777	40	a	a	DET
ftr-362	777	41	separate	separate	ADJ
ftr-362	777	42	disclosure	disclosure	NOUN
ftr-362	777	43	unless	unless	SCONJ
ftr-362	777	44	the	the	DET
ftr-362	777	45	partner	partner	NOUN
ftr-362	777	46	or	or	CCONJ
ftr-362	777	47	shareholder	shareholder	NOUN
ftr-362	777	48	(	(	PUNCT
ftr-362	777	49	1	1	NUM
ftr-362	777	50	)	)	PUNCT
ftr-362	777	51	groups	group	NOUN
ftr-362	777	52	together	together	ADV
ftr-362	777	53	any	any	PRON
ftr-362	777	54	of	of	ADP
ftr-362	777	55	the	the	DET
ftr-362	777	56	activities	activity	NOUN
ftr-362	777	57	that	that	PRON
ftr-362	777	58	the	the	DET
ftr-362	777	59	entity	entity	NOUN
ftr-362	777	60	does	do	AUX
ftr-362	777	61	not	not	PART
ftr-362	777	62	group	group	VERB
ftr-362	777	63	together	together	ADV
ftr-362	777	64	,	,	PUNCT
ftr-362	777	65	(	(	PUNCT
ftr-362	777	66	2	2	X
ftr-362	777	67	)	)	PUNCT
ftr-362	777	68	groups	group	NOUN
ftr-362	777	69	the	the	DET
ftr-362	777	70	entity	entity	NOUN
ftr-362	777	71	’s	’s	PART
ftr-362	777	72	activities	activity	NOUN
ftr-362	777	73	with	with	ADP
ftr-362	777	74	activities	activity	NOUN
ftr-362	777	75	conducted	conduct	VERB
ftr-362	777	76	directly	directly	ADV
ftr-362	777	77	by	by	ADP
ftr-362	777	78	the	the	DET
ftr-362	777	79	partner	partner	NOUN
ftr-362	777	80	or	or	CCONJ
ftr-362	777	81	shareholder	shareholder	NOUN
ftr-362	777	82	,	,	PUNCT
ftr-362	777	83	or	or	CCONJ
ftr-362	777	84	(	(	PUNCT
ftr-362	777	85	3	3	X
ftr-362	777	86	)	)	PUNCT
ftr-362	777	87	groups	group	NOUN
ftr-362	777	88	the	the	DET
ftr-362	777	89	entity	entity	NOUN
ftr-362	777	90	’s	’s	PART
ftr-362	777	91	activities	activity	NOUN
ftr-362	777	92	with	with	ADP
ftr-362	777	93	activities	activity	NOUN
ftr-362	777	94	conducted	conduct	VERB
ftr-362	777	95	through	through	ADP
ftr-362	777	96	other	other	ADJ
ftr-362	777	97	entities	entity	NOUN
ftr-362	777	98	.	.	PUNCT
ftr-362	778	1	•	•	ADV
ftr-362	778	2	a	a	DET
ftr-362	778	3	taxpayer	taxpayer	NOUN
ftr-362	778	4	is	be	AUX
ftr-362	778	5	not	not	PART
ftr-362	778	6	required	require	VERB
ftr-362	778	7	to	to	PART
ftr-362	778	8	file	file	VERB
ftr-362	778	9	a	a	DET
ftr-362	778	10	report	report	NOUN
ftr-362	778	11	of	of	ADP
ftr-362	778	12	groupings	grouping	NOUN
ftr-362	778	13	in	in	ADP
ftr-362	778	14	existence	existence	NOUN
ftr-362	778	15	prior	prior	ADV
ftr-362	778	16	to	to	ADP
ftr-362	778	17	the	the	DET
ftr-362	778	18	1/25/10	1/25/10	NUM
ftr-362	778	19	effective	effective	ADJ
ftr-362	778	20	date	date	NOUN
ftr-362	778	21	of	of	ADP
ftr-362	778	22	the	the	DET
ftr-362	778	23	revenue	revenue	NOUN
ftr-362	778	24	procedure	procedure	NOUN
ftr-362	778	25	.	.	PUNCT
ftr-362	779	1	a.	a.	NOUN
ftr-362	779	2	contrary	contrary	PROPN
ftr-362	779	3	to	to	ADP
ftr-362	779	4	jackie	jackie	PROPN
ftr-362	779	5	gleason	gleason	PROPN
ftr-362	779	6	,	,	PUNCT
ftr-362	779	7	this	this	PRON
ftr-362	779	8	was	be	AUX
ftr-362	779	9	not	not	PART
ftr-362	779	10	a	a	DET
ftr-362	779	11	“	"	PUNCT
ftr-362	779	12	good	good	ADJ
ftr-362	779	13	group	group	NOUN
ftr-362	779	14	.	.	PUNCT
ftr-362	779	15	”	"	PUNCT
ftr-362	780	1	grouping	group	VERB
ftr-362	780	2	activities	activity	NOUN
ftr-362	780	3	under	under	ADP
ftr-362	780	4	§	§	PROPN
ftr-362	780	5	469	469	NUM
ftr-362	780	6	requires	require	VERB
ftr-362	780	7	an	an	DET
ftr-362	780	8	explicit	explicit	ADJ
ftr-362	780	9	election	election	NOUN
ftr-362	780	10	,	,	PUNCT
ftr-362	780	11	not	not	PART
ftr-362	780	12	merely	merely	ADV
ftr-362	780	13	a	a	DET
ftr-362	780	14	reporting	reporting	NOUN
ftr-362	780	15	position	position	NOUN
ftr-362	780	16	.	.	PUNCT
ftr-362	781	1	trask	trask	PROPN
ftr-362	781	2	v.	v.	PROPN
ftr-362	781	3	commissioner	commissioner	PROPN
ftr-362	781	4	,	,	PUNCT
ftr-362	781	5	t.c	t.c	PROPN
ftr-362	781	6	.	.	PROPN
ftr-362	781	7	memo	memo	NOUN
ftr-362	781	8	.	.	PUNCT
ftr-362	782	1	2010	2010	NUM
ftr-362	782	2	-	-	SYM
ftr-362	782	3	78	78	NUM
ftr-362	782	4	(	(	PUNCT
ftr-362	782	5	4/15/10	4/15/10	NUM
ftr-362	782	6	)	)	PUNCT
ftr-362	782	7	.	.	PUNCT
ftr-362	783	1	the	the	DET
ftr-362	783	2	taxpayer	taxpayer	NOUN
ftr-362	783	3	failed	fail	VERB
ftr-362	783	4	to	to	PART
ftr-362	783	5	make	make	VERB
ftr-362	783	6	an	an	DET
ftr-362	783	7	explicit	explicit	ADJ
ftr-362	783	8	election	election	NOUN
ftr-362	783	9	602	602	NUM
ftr-362	784	1	florida	florida	PROPN
ftr-362	784	2	tax	tax	NOUN
ftr-362	784	3	review	review	NOUN
ftr-362	785	1	[	[	X
ftr-362	785	2	vol	vol	NOUN
ftr-362	785	3	.	.	PUNCT
ftr-362	785	4	10:9	10:9	NUM
ftr-362	785	5	on	on	ADP
ftr-362	785	6	his	his	PRON
ftr-362	785	7	return	return	NOUN
ftr-362	785	8	to	to	PART
ftr-362	785	9	aggregate	aggregate	VERB
ftr-362	785	10	rental	rental	ADJ
ftr-362	785	11	real	real	ADJ
ftr-362	785	12	estate	estate	NOUN
ftr-362	785	13	activities	activity	NOUN
ftr-362	785	14	as	as	SCONJ
ftr-362	785	15	required	require	VERB
ftr-362	785	16	by	by	ADP
ftr-362	785	17	reg	reg	NOUN
ftr-362	785	18	.	.	PUNCT
ftr-362	786	1	§	§	PROPN
ftr-362	786	2	1.469	1.469	NUM
ftr-362	786	3	-	-	SYM
ftr-362	786	4	9(g	9(g	NUM
ftr-362	786	5	)	)	PUNCT
ftr-362	786	6	.	.	PUNCT
ftr-362	787	1	the	the	DET
ftr-362	787	2	tax	tax	NOUN
ftr-362	787	3	court	court	NOUN
ftr-362	787	4	(	(	PUNCT
ftr-362	787	5	judge	judge	NOUN
ftr-362	787	6	goeke	goeke	ADJ
ftr-362	787	7	)	)	PUNCT
ftr-362	787	8	held	hold	VERB
ftr-362	787	9	that	that	SCONJ
ftr-362	787	10	merely	merely	ADV
ftr-362	787	11	aggregating	aggregate	VERB
ftr-362	787	12	real	real	ADJ
ftr-362	787	13	estate	estate	NOUN
ftr-362	787	14	rental	rental	NOUN
ftr-362	787	15	activity	activity	NOUN
ftr-362	787	16	losses	loss	NOUN
ftr-362	787	17	on	on	ADP
ftr-362	787	18	his	his	PRON
ftr-362	787	19	returns	return	NOUN
ftr-362	787	20	was	be	AUX
ftr-362	787	21	not	not	PART
ftr-362	787	22	an	an	DET
ftr-362	787	23	effective	effective	ADJ
ftr-362	787	24	election	election	NOUN
ftr-362	787	25	.	.	PUNCT
ftr-362	788	1	thus	thus	ADV
ftr-362	788	2	,	,	PUNCT
ftr-362	788	3	although	although	SCONJ
ftr-362	788	4	the	the	DET
ftr-362	788	5	taxpayer	taxpayer	NOUN
ftr-362	788	6	established	establish	VERB
ftr-362	788	7	that	that	SCONJ
ftr-362	788	8	he	he	PRON
ftr-362	788	9	was	be	AUX
ftr-362	788	10	a	a	DET
ftr-362	788	11	“	"	PUNCT
ftr-362	788	12	real	real	ADJ
ftr-362	788	13	estate	estate	NOUN
ftr-362	788	14	professional	professional	NOUN
ftr-362	788	15	”	"	PUNCT
ftr-362	788	16	as	as	SCONJ
ftr-362	788	17	defined	define	VERB
ftr-362	788	18	in	in	ADP
ftr-362	788	19	§	§	PROPN
ftr-362	788	20	469(c)(7	469(c)(7	PROPN
ftr-362	788	21	)	)	PUNCT
ftr-362	788	22	,	,	PUNCT
ftr-362	788	23	all	all	PRON
ftr-362	788	24	of	of	ADP
ftr-362	788	25	the	the	DET
ftr-362	788	26	claimed	claim	VERB
ftr-362	788	27	losses	loss	NOUN
ftr-362	788	28	were	be	AUX
ftr-362	788	29	disallowed	disallow	VERB
ftr-362	788	30	because	because	SCONJ
ftr-362	788	31	he	he	PRON
ftr-362	788	32	failed	fail	VERB
ftr-362	788	33	to	to	PART
ftr-362	788	34	prove	prove	VERB
ftr-362	788	35	that	that	SCONJ
ftr-362	788	36	he	he	PRON
ftr-362	788	37	materially	materially	ADV
ftr-362	788	38	participated	participate	VERB
ftr-362	788	39	in	in	ADP
ftr-362	788	40	any	any	PRON
ftr-362	788	41	of	of	ADP
ftr-362	788	42	the	the	DET
ftr-362	788	43	rental	rental	ADJ
ftr-362	788	44	activities	activity	NOUN
ftr-362	788	45	on	on	ADP
ftr-362	788	46	an	an	DET
ftr-362	788	47	activity	activity	NOUN
ftr-362	788	48	-	-	PUNCT
ftr-362	788	49	by	by	ADP
ftr-362	788	50	-	-	PUNCT
ftr-362	788	51	activity	activity	NOUN
ftr-362	788	52	basis	basis	NOUN
ftr-362	788	53	.	.	PUNCT
ftr-362	789	1	b.	b.	PROPN
ftr-362	789	2	elect	elect	PROPN
ftr-362	789	3	to	to	PART
ftr-362	789	4	aggregate	aggregate	VERB
ftr-362	789	5	,	,	PUNCT
ftr-362	789	6	or	or	CCONJ
ftr-362	789	7	be	be	AUX
ftr-362	789	8	segregated	segregate	VERB
ftr-362	789	9	.	.	PUNCT
ftr-362	790	1	shiekh	shiekh	PROPN
ftr-362	790	2	v.	v.	ADP
ftr-362	790	3	commissioner	commissioner	PROPN
ftr-362	790	4	,	,	PUNCT
ftr-362	790	5	t.c	t.c	PROPN
ftr-362	790	6	.	.	PROPN
ftr-362	790	7	memo	memo	NOUN
ftr-362	790	8	.	.	PUNCT
ftr-362	791	1	2010	2010	NUM
ftr-362	791	2	-	-	SYM
ftr-362	791	3	126	126	NUM
ftr-362	791	4	(	(	PUNCT
ftr-362	791	5	6/10/10	6/10/10	NUM
ftr-362	791	6	)	)	PUNCT
ftr-362	791	7	.	.	PUNCT
ftr-362	792	1	on	on	ADP
ftr-362	792	2	facts	fact	NOUN
ftr-362	792	3	substantially	substantially	ADV
ftr-362	792	4	similar	similar	ADJ
ftr-362	792	5	to	to	ADP
ftr-362	792	6	the	the	DET
ftr-362	792	7	facts	fact	NOUN
ftr-362	792	8	in	in	ADP
ftr-362	792	9	trask	trask	PROPN
ftr-362	792	10	,	,	PUNCT
ftr-362	792	11	the	the	DET
ftr-362	792	12	tax	tax	NOUN
ftr-362	792	13	court	court	NOUN
ftr-362	792	14	(	(	PUNCT
ftr-362	792	15	judge	judge	PROPN
ftr-362	792	16	wells	wells	PROPN
ftr-362	792	17	)	)	PUNCT
ftr-362	792	18	reached	reach	VERB
ftr-362	792	19	a	a	DET
ftr-362	792	20	similar	similar	ADJ
ftr-362	792	21	result	result	NOUN
ftr-362	792	22	.	.	PUNCT
ftr-362	793	1	the	the	DET
ftr-362	793	2	taxpayer	taxpayer	NOUN
ftr-362	793	3	materially	materially	ADV
ftr-362	793	4	participated	participate	VERB
ftr-362	793	5	in	in	ADP
ftr-362	793	6	the	the	DET
ftr-362	793	7	operation	operation	NOUN
ftr-362	793	8	of	of	ADP
ftr-362	793	9	rental	rental	ADJ
ftr-362	793	10	properties	property	NOUN
ftr-362	793	11	in	in	ADP
ftr-362	793	12	miami	miami	PROPN
ftr-362	793	13	beach	beach	PROPN
ftr-362	793	14	,	,	PUNCT
ftr-362	793	15	florida	florida	PROPN
ftr-362	793	16	,	,	PUNCT
ftr-362	793	17	and	and	CCONJ
ftr-362	793	18	owned	own	VERB
ftr-362	793	19	additional	additional	ADJ
ftr-362	793	20	properties	property	NOUN
ftr-362	793	21	including	include	VERB
ftr-362	793	22	properties	property	NOUN
ftr-362	793	23	in	in	ADP
ftr-362	793	24	ventura	ventura	PROPN
ftr-362	793	25	and	and	CCONJ
ftr-362	793	26	culver	culver	PROPN
ftr-362	793	27	city	city	PROPN
ftr-362	793	28	,	,	PUNCT
ftr-362	793	29	california	california	PROPN
ftr-362	793	30	.	.	PUNCT
ftr-362	794	1	the	the	DET
ftr-362	794	2	taxpayer	taxpayer	NOUN
ftr-362	794	3	did	do	AUX
ftr-362	794	4	not	not	PART
ftr-362	794	5	file	file	VERB
ftr-362	794	6	the	the	DET
ftr-362	794	7	election	election	NOUN
ftr-362	794	8	required	require	VERB
ftr-362	794	9	by	by	ADP
ftr-362	794	10	§	§	PROPN
ftr-362	794	11	469(c	469(c	PROPN
ftr-362	794	12	)	)	PUNCT
ftr-362	794	13	which	which	PRON
ftr-362	794	14	would	would	AUX
ftr-362	794	15	have	have	AUX
ftr-362	794	16	allowed	allow	VERB
ftr-362	794	17	the	the	DET
ftr-362	794	18	taxpayer	taxpayer	NOUN
ftr-362	794	19	,	,	PUNCT
ftr-362	794	20	as	as	ADP
ftr-362	794	21	a	a	DET
ftr-362	794	22	real	real	ADJ
ftr-362	794	23	estate	estate	NOUN
ftr-362	794	24	professional	professional	NOUN
ftr-362	794	25	,	,	PUNCT
ftr-362	794	26	to	to	PART
ftr-362	794	27	aggregate	aggregate	VERB
ftr-362	794	28	all	all	PRON
ftr-362	794	29	of	of	ADP
ftr-362	794	30	his	his	PRON
ftr-362	794	31	real	real	ADJ
ftr-362	794	32	estate	estate	NOUN
ftr-362	794	33	activities	activity	NOUN
ftr-362	794	34	into	into	ADP
ftr-362	794	35	a	a	DET
ftr-362	794	36	single	single	ADJ
ftr-362	794	37	activity	activity	NOUN
ftr-362	794	38	for	for	ADP
ftr-362	794	39	purposes	purpose	NOUN
ftr-362	794	40	of	of	ADP
ftr-362	794	41	treating	treat	VERB
ftr-362	794	42	all	all	PRON
ftr-362	794	43	of	of	ADP
ftr-362	794	44	the	the	DET
ftr-362	794	45	real	real	ADJ
ftr-362	794	46	estate	estate	NOUN
ftr-362	794	47	income	income	NOUN
ftr-362	794	48	and	and	CCONJ
ftr-362	794	49	losses	loss	NOUN
ftr-362	794	50	as	as	ADP
ftr-362	794	51	active	active	ADJ
ftr-362	794	52	.	.	PUNCT
ftr-362	795	1	the	the	DET
ftr-362	795	2	tax	tax	NOUN
ftr-362	795	3	court	court	NOUN
ftr-362	795	4	(	(	PUNCT
ftr-362	795	5	judge	judge	PROPN
ftr-362	795	6	wells	wells	PROPN
ftr-362	795	7	)	)	PUNCT
ftr-362	795	8	held	hold	VERB
ftr-362	795	9	that	that	SCONJ
ftr-362	795	10	aggregating	aggregate	VERB
ftr-362	795	11	properties	property	NOUN
ftr-362	795	12	on	on	ADP
ftr-362	795	13	a	a	DET
ftr-362	795	14	return	return	NOUN
ftr-362	795	15	filed	file	VERB
ftr-362	795	16	in	in	ADP
ftr-362	795	17	the	the	DET
ftr-362	795	18	year	year	NOUN
ftr-362	795	19	the	the	DET
ftr-362	795	20	taxpayer	taxpayer	NOUN
ftr-362	795	21	claimed	claim	VERB
ftr-362	795	22	ordinary	ordinary	ADJ
ftr-362	795	23	loss	loss	NOUN
ftr-362	795	24	on	on	ADP
ftr-362	795	25	the	the	DET
ftr-362	795	26	sale	sale	NOUN
ftr-362	795	27	of	of	ADP
ftr-362	795	28	his	his	PRON
ftr-362	795	29	ventura	ventura	NOUN
ftr-362	795	30	property	property	NOUN
ftr-362	795	31	was	be	AUX
ftr-362	795	32	not	not	PART
ftr-362	795	33	adequate	adequate	ADJ
ftr-362	795	34	notice	notice	NOUN
ftr-362	795	35	of	of	ADP
ftr-362	795	36	an	an	DET
ftr-362	795	37	election	election	NOUN
ftr-362	795	38	to	to	PART
ftr-362	795	39	aggregate	aggregate	VERB
ftr-362	795	40	properties	property	NOUN
ftr-362	795	41	under	under	ADP
ftr-362	795	42	reg	reg	NOUN
ftr-362	795	43	.	.	PUNCT
ftr-362	796	1	§	§	PROPN
ftr-362	796	2	1.469	1.469	NUM
ftr-362	796	3	-	-	PUNCT
ftr-362	796	4	9(g)(3	9(g)(3	NUM
ftr-362	796	5	)	)	PUNCT
ftr-362	796	6	.	.	PUNCT
ftr-362	797	1	the	the	DET
ftr-362	797	2	taxpayer	taxpayer	NOUN
ftr-362	797	3	was	be	AUX
ftr-362	797	4	found	find	VERB
ftr-362	797	5	not	not	PART
ftr-362	797	6	to	to	PART
ftr-362	797	7	be	be	AUX
ftr-362	797	8	a	a	DET
ftr-362	797	9	material	material	NOUN
ftr-362	797	10	participant	participant	NOUN
ftr-362	797	11	with	with	ADP
ftr-362	797	12	respect	respect	NOUN
ftr-362	797	13	to	to	ADP
ftr-362	797	14	his	his	PRON
ftr-362	797	15	ventura	ventura	NOUN
ftr-362	797	16	and	and	CCONJ
ftr-362	797	17	culver	culver	NOUN
ftr-362	797	18	city	city	NOUN
ftr-362	797	19	properties	property	NOUN
ftr-362	797	20	.	.	PUNCT
ftr-362	798	1	the	the	DET
ftr-362	798	2	taxpayer	taxpayer	NOUN
ftr-362	798	3	was	be	AUX
ftr-362	798	4	allowed	allow	VERB
ftr-362	798	5	to	to	PART
ftr-362	798	6	reduce	reduce	VERB
ftr-362	798	7	capital	capital	NOUN
ftr-362	798	8	gain	gain	NOUN
ftr-362	798	9	in	in	ADP
ftr-362	798	10	the	the	DET
ftr-362	798	11	year	year	NOUN
ftr-362	798	12	he	he	PRON
ftr-362	798	13	sold	sell	VERB
ftr-362	798	14	the	the	DET
ftr-362	798	15	ventura	ventura	NOUN
ftr-362	798	16	property	property	NOUN
ftr-362	798	17	by	by	ADP
ftr-362	798	18	expenses	expense	NOUN
ftr-362	798	19	incurred	incur	VERB
ftr-362	798	20	in	in	ADP
ftr-362	798	21	the	the	DET
ftr-362	798	22	year	year	NOUN
ftr-362	798	23	of	of	ADP
ftr-362	798	24	sale	sale	NOUN
ftr-362	798	25	.	.	PUNCT
ftr-362	799	1	3	3	X
ftr-362	799	2	.	.	X
ftr-362	799	3	a	a	DET
ftr-362	799	4	song	song	NOUN
ftr-362	799	5	and	and	CCONJ
ftr-362	799	6	a	a	DET
ftr-362	799	7	dance	dance	NOUN
ftr-362	799	8	does	do	AUX
ftr-362	799	9	n’t	not	PART
ftr-362	799	10	make	make	VERB
ftr-362	799	11	the	the	DET
ftr-362	799	12	law	law	NOUN
ftr-362	799	13	practice	practice	VERB
ftr-362	799	14	a	a	DET
ftr-362	799	15	professional	professional	ADJ
ftr-362	799	16	real	real	ADJ
ftr-362	799	17	estate	estate	NOUN
ftr-362	799	18	business	business	NOUN
ftr-362	799	19	,	,	PUNCT
ftr-362	799	20	but	but	CCONJ
ftr-362	799	21	renting	rent	VERB
ftr-362	799	22	your	your	PRON
ftr-362	799	23	building	building	NOUN
ftr-362	799	24	to	to	ADP
ftr-362	799	25	the	the	DET
ftr-362	799	26	law	law	NOUN
ftr-362	799	27	practice	practice	NOUN
ftr-362	799	28	is	be	AUX
ftr-362	799	29	active	active	ADJ
ftr-362	799	30	.	.	PUNCT
ftr-362	800	1	langille	langille	PROPN
ftr-362	800	2	v.	v.	ADP
ftr-362	800	3	commissioner	commissioner	PROPN
ftr-362	800	4	,	,	PUNCT
ftr-362	800	5	t.c	t.c	PROPN
ftr-362	800	6	.	.	PROPN
ftr-362	800	7	memo	memo	NOUN
ftr-362	800	8	.	.	PUNCT
ftr-362	801	1	2010	2010	NUM
ftr-362	801	2	-	-	SYM
ftr-362	801	3	49	49	NUM
ftr-362	801	4	(	(	PUNCT
ftr-362	801	5	3/18/10	3/18/10	NUM
ftr-362	801	6	)	)	PUNCT
ftr-362	801	7	.	.	PUNCT
ftr-362	802	1	the	the	DET
ftr-362	802	2	taxpayer	taxpayer	NOUN
ftr-362	802	3	deanna	deanna	PROPN
ftr-362	802	4	langille	langille	PROPN
ftr-362	802	5	,	,	PUNCT
ftr-362	802	6	formerly	formerly	ADV
ftr-362	802	7	known	know	VERB
ftr-362	802	8	as	as	ADP
ftr-362	802	9	deanna	deanna	PROPN
ftr-362	802	10	birdsong	birdsong	PROPN
ftr-362	802	11	,	,	PUNCT
ftr-362	802	12	worked	work	VERB
ftr-362	802	13	long	long	ADJ
ftr-362	802	14	hours	hour	NOUN
ftr-362	802	15	in	in	ADP
ftr-362	802	16	her	her	PRON
ftr-362	802	17	law	law	NOUN
ftr-362	802	18	practice	practice	NOUN
ftr-362	802	19	and	and	CCONJ
ftr-362	802	20	devoted	devote	VERB
ftr-362	802	21	somewhat	somewhat	ADV
ftr-362	802	22	less	less	ADJ
ftr-362	802	23	of	of	ADP
ftr-362	802	24	her	her	PRON
ftr-362	802	25	time	time	NOUN
ftr-362	802	26	to	to	ADP
ftr-362	802	27	her	her	PRON
ftr-362	802	28	rental	rental	ADJ
ftr-362	802	29	real	real	ADJ
ftr-362	802	30	estate	estate	NOUN
ftr-362	802	31	activities	activity	NOUN
ftr-362	802	32	.	.	PUNCT
ftr-362	803	1	unfortunately	unfortunately	ADV
ftr-362	803	2	for	for	ADP
ftr-362	803	3	the	the	DET
ftr-362	803	4	taxpayer	taxpayer	NOUN
ftr-362	803	5	she	she	PRON
ftr-362	803	6	resigned	resign	VERB
ftr-362	803	7	from	from	ADP
ftr-362	803	8	her	her	PRON
ftr-362	803	9	law	law	NOUN
ftr-362	803	10	practice	practice	NOUN
ftr-362	803	11	in	in	ADP
ftr-362	803	12	lieu	lieu	NOUN
ftr-362	803	13	of	of	ADP
ftr-362	803	14	disciplinary	disciplinary	ADJ
ftr-362	803	15	proceedings	proceeding	NOUN
ftr-362	803	16	implemented	implement	VERB
ftr-362	803	17	for	for	ADP
ftr-362	803	18	misappropriation	misappropriation	NOUN
ftr-362	803	19	of	of	ADP
ftr-362	803	20	funds	fund	NOUN
ftr-362	803	21	from	from	ADP
ftr-362	803	22	her	her	PRON
ftr-362	803	23	firm	firm	NOUN
ftr-362	803	24	’s	’s	PART
ftr-362	803	25	client	client	PROPN
ftr-362	803	26	trust	trust	NOUN
ftr-362	803	27	accounts	account	NOUN
ftr-362	803	28	.	.	PUNCT
ftr-362	804	1	to	to	PART
ftr-362	804	2	make	make	VERB
ftr-362	804	3	matters	matter	NOUN
ftr-362	804	4	worse	bad	ADJ
ftr-362	804	5	,	,	PUNCT
ftr-362	804	6	after	after	ADP
ftr-362	804	7	an	an	DET
ftr-362	804	8	unsuccessful	unsuccessful	ADJ
ftr-362	804	9	negotiation	negotiation	NOUN
ftr-362	804	10	for	for	ADP
ftr-362	804	11	the	the	DET
ftr-362	804	12	sale	sale	NOUN
ftr-362	804	13	of	of	ADP
ftr-362	804	14	her	her	PRON
ftr-362	804	15	law	law	NOUN
ftr-362	804	16	practice	practice	NOUN
ftr-362	804	17	,	,	PUNCT
ftr-362	804	18	the	the	DET
ftr-362	804	19	potential	potential	ADJ
ftr-362	804	20	buyer	buyer	NOUN
ftr-362	804	21	reported	report	VERB
ftr-362	804	22	to	to	ADP
ftr-362	804	23	the	the	DET
ftr-362	804	24	irs	irs	PROPN
ftr-362	804	25	that	that	SCONJ
ftr-362	804	26	the	the	DET
ftr-362	804	27	taxpayer	taxpayer	NOUN
ftr-362	804	28	maintained	maintain	VERB
ftr-362	804	29	two	two	NUM
ftr-362	804	30	sets	set	NOUN
ftr-362	804	31	of	of	ADP
ftr-362	804	32	books	book	NOUN
ftr-362	804	33	for	for	ADP
ftr-362	804	34	the	the	DET
ftr-362	804	35	practice	practice	NOUN
ftr-362	804	36	,	,	PUNCT
ftr-362	804	37	which	which	PRON
ftr-362	804	38	resulted	result	VERB
ftr-362	804	39	in	in	ADP
ftr-362	804	40	a	a	DET
ftr-362	804	41	criminal	criminal	ADJ
ftr-362	804	42	investigation	investigation	NOUN
ftr-362	804	43	and	and	CCONJ
ftr-362	804	44	a	a	DET
ftr-362	804	45	guilty	guilty	ADJ
ftr-362	804	46	plea	plea	NOUN
ftr-362	804	47	to	to	ADP
ftr-362	804	48	one	one	NUM
ftr-362	804	49	count	count	NOUN
ftr-362	804	50	of	of	ADP
ftr-362	804	51	a	a	DET
ftr-362	804	52	tax	tax	NOUN
ftr-362	804	53	fraud	fraud	NOUN
ftr-362	804	54	indictment	indictment	NOUN
ftr-362	804	55	.	.	PUNCT
ftr-362	805	1	in	in	ADP
ftr-362	805	2	the	the	DET
ftr-362	805	3	civil	civil	ADJ
ftr-362	805	4	tax	tax	NOUN
ftr-362	805	5	matter	matter	NOUN
ftr-362	805	6	the	the	DET
ftr-362	805	7	tax	tax	NOUN
ftr-362	805	8	court	court	NOUN
ftr-362	805	9	(	(	PUNCT
ftr-362	805	10	judge	judge	PROPN
ftr-362	805	11	gustafson	gustafson	PROPN
ftr-362	805	12	)	)	PUNCT
ftr-362	805	13	found	find	VERB
ftr-362	805	14	that	that	SCONJ
ftr-362	805	15	the	the	DET
ftr-362	805	16	taxpayer	taxpayer	NOUN
ftr-362	805	17	willfully	willfully	ADV
ftr-362	805	18	failed	fail	VERB
ftr-362	805	19	to	to	PART
ftr-362	805	20	report	report	VERB
ftr-362	805	21	income	income	NOUN
ftr-362	805	22	from	from	ADP
ftr-362	805	23	her	her	PRON
ftr-362	805	24	law	law	NOUN
ftr-362	805	25	practice	practice	NOUN
ftr-362	805	26	and	and	CCONJ
ftr-362	805	27	residential	residential	ADJ
ftr-362	805	28	real	real	ADJ
ftr-362	805	29	estate	estate	NOUN
ftr-362	805	30	rental	rental	NOUN
ftr-362	805	31	activities	activity	NOUN
ftr-362	805	32	(	(	PUNCT
ftr-362	805	33	from	from	ADP
ftr-362	805	34	which	which	PRON
ftr-362	805	35	she	she	PRON
ftr-362	805	36	had	have	VERB
ftr-362	805	37	no	no	DET
ftr-362	805	38	profit	profit	NOUN
ftr-362	805	39	)	)	PUNCT
ftr-362	805	40	.	.	PUNCT
ftr-362	806	1	the	the	DET
ftr-362	806	2	taxpayer	taxpayer	NOUN
ftr-362	806	3	was	be	AUX
ftr-362	806	4	unable	unable	ADJ
ftr-362	806	5	to	to	PART
ftr-362	806	6	establish	establish	VERB
ftr-362	806	7	the	the	DET
ftr-362	806	8	number	number	NOUN
ftr-362	806	9	of	of	ADP
ftr-362	806	10	hours	hour	NOUN
ftr-362	806	11	she	she	PRON
ftr-362	806	12	worked	work	VERB
ftr-362	806	13	on	on	ADP
ftr-362	806	14	her	her	PRON
ftr-362	806	15	residential	residential	ADJ
ftr-362	806	16	real	real	ADJ
ftr-362	806	17	estate	estate	NOUN
ftr-362	806	18	activities	activity	NOUN
ftr-362	806	19	,	,	PUNCT
ftr-362	806	20	and	and	CCONJ
ftr-362	806	21	thus	thus	ADV
ftr-362	806	22	was	be	AUX
ftr-362	806	23	unable	unable	ADJ
ftr-362	806	24	to	to	PART
ftr-362	806	25	establish	establish	VERB
ftr-362	806	26	herself	herself	PRON
ftr-362	806	27	as	as	ADP
ftr-362	806	28	a	a	DET
ftr-362	806	29	real	real	ADJ
ftr-362	806	30	estate	estate	NOUN
ftr-362	806	31	professional	professional	ADJ
ftr-362	806	32	under	under	ADP
ftr-362	806	33	the	the	DET
ftr-362	806	34	50	50	NUM
ftr-362	806	35	percent	percent	NOUN
ftr-362	806	36	of	of	ADP
ftr-362	806	37	all	all	DET
ftr-362	806	38	personal	personal	ADJ
ftr-362	806	39	services	service	NOUN
ftr-362	806	40	2011	2011	NUM
ftr-362	806	41	]	]	PUNCT
ftr-362	806	42	recent	recent	ADJ
ftr-362	806	43	developments	development	NOUN
ftr-362	806	44	in	in	ADP
ftr-362	806	45	federal	federal	ADJ
ftr-362	806	46	income	income	NOUN
ftr-362	806	47	taxation	taxation	NOUN
ftr-362	806	48	603	603	NUM
ftr-362	806	49	requirement	requirement	NOUN
ftr-362	806	50	of	of	ADP
ftr-362	806	51	§	§	PROPN
ftr-362	806	52	469(c)(7)(b)(i	469(c)(7)(b)(i	NUM
ftr-362	806	53	)	)	PUNCT
ftr-362	806	54	,	,	PUNCT
ftr-362	806	55	or	or	CCONJ
ftr-362	806	56	to	to	PART
ftr-362	806	57	prove	prove	VERB
ftr-362	806	58	that	that	SCONJ
ftr-362	806	59	she	she	PRON
ftr-362	806	60	satisfied	satisfy	VERB
ftr-362	806	61	the	the	DET
ftr-362	806	62	750	750	NUM
ftr-362	806	63	hour	hour	NOUN
ftr-362	806	64	requirement	requirement	NOUN
ftr-362	806	65	of	of	ADP
ftr-362	806	66	§	§	PROPN
ftr-362	806	67	469(c)(7)(b)(ii	469(c)(7)(b)(ii	PROPN
ftr-362	806	68	)	)	PUNCT
ftr-362	806	69	.	.	PUNCT
ftr-362	807	1	in	in	ADP
ftr-362	807	2	addition	addition	NOUN
ftr-362	807	3	,	,	PUNCT
ftr-362	807	4	the	the	DET
ftr-362	807	5	court	court	NOUN
ftr-362	807	6	held	hold	VERB
ftr-362	807	7	that	that	DET
ftr-362	807	8	income	income	NOUN
ftr-362	807	9	from	from	ADP
ftr-362	807	10	the	the	DET
ftr-362	807	11	taxpayer	taxpayer	NOUN
ftr-362	807	12	’s	’s	PART
ftr-362	807	13	rental	rental	NOUN
ftr-362	807	14	of	of	ADP
ftr-362	807	15	office	office	NOUN
ftr-362	807	16	space	space	NOUN
ftr-362	807	17	to	to	ADP
ftr-362	807	18	her	her	PRON
ftr-362	807	19	law	law	NOUN
ftr-362	807	20	practice	practice	NOUN
ftr-362	807	21	in	in	ADP
ftr-362	807	22	which	which	PRON
ftr-362	807	23	she	she	PRON
ftr-362	807	24	was	be	AUX
ftr-362	807	25	a	a	DET
ftr-362	807	26	material	material	ADJ
ftr-362	807	27	participant	participant	NOUN
ftr-362	807	28	was	be	AUX
ftr-362	807	29	not	not	PART
ftr-362	807	30	passive	passive	ADJ
ftr-362	807	31	activity	activity	NOUN
ftr-362	807	32	income	income	NOUN
ftr-362	807	33	under	under	ADP
ftr-362	807	34	reg	reg	NOUN
ftr-362	807	35	.	.	PUNCT
ftr-362	808	1	§	§	PROPN
ftr-362	808	2	1.469	1.469	NUM
ftr-362	808	3	-	-	NUM
ftr-362	808	4	2(f)(6	2(f)(6	NUM
ftr-362	808	5	)	)	PUNCT
ftr-362	808	6	.	.	PUNCT
ftr-362	809	1	4	4	X
ftr-362	809	2	.	.	X
ftr-362	809	3	an	an	DET
ftr-362	809	4	activity	activity	NOUN
ftr-362	809	5	log	log	NOUN
ftr-362	809	6	that	that	PRON
ftr-362	809	7	reflects	reflect	VERB
ftr-362	809	8	work	work	NOUN
ftr-362	809	9	days	day	NOUN
ftr-362	809	10	in	in	ADP
ftr-362	809	11	excess	excess	NOUN
ftr-362	809	12	of	of	ADP
ftr-362	809	13	24	24	NUM
ftr-362	809	14	hours	hour	NOUN
ftr-362	809	15	is	be	AUX
ftr-362	809	16	n’t	not	PART
ftr-362	809	17	very	very	ADV
ftr-362	809	18	credible	credible	ADJ
ftr-362	809	19	(	(	PUNCT
ftr-362	809	20	unless	unless	SCONJ
ftr-362	809	21	you	you	PRON
ftr-362	809	22	were	be	AUX
ftr-362	809	23	on	on	ADP
ftr-362	809	24	an	an	DET
ftr-362	809	25	airplane	airplane	NOUN
ftr-362	809	26	to	to	ADP
ftr-362	809	27	the	the	DET
ftr-362	809	28	west	west	PROPN
ftr-362	809	29	coast	coast	PROPN
ftr-362	809	30	)	)	PUNCT
ftr-362	809	31	.	.	PUNCT
ftr-362	810	1	goolsby	goolsby	PROPN
ftr-362	810	2	v.	v.	ADP
ftr-362	810	3	commissioner	commissioner	PROPN
ftr-362	810	4	,	,	PUNCT
ftr-362	810	5	t.c	t.c	PROPN
ftr-362	810	6	.	.	PROPN
ftr-362	810	7	memo	memo	NOUN
ftr-362	810	8	.	.	PUNCT
ftr-362	811	1	2010	2010	NUM
ftr-362	811	2	-	-	SYM
ftr-362	811	3	64	64	NUM
ftr-362	811	4	(	(	PUNCT
ftr-362	811	5	4/1/10	4/1/10	NUM
ftr-362	811	6	)	)	PUNCT
ftr-362	811	7	.	.	PUNCT
ftr-362	812	1	the	the	DET
ftr-362	812	2	taxpayers	taxpayer	NOUN
ftr-362	812	3	owned	own	VERB
ftr-362	812	4	several	several	ADJ
ftr-362	812	5	rental	rental	ADJ
ftr-362	812	6	real	real	ADJ
ftr-362	812	7	estate	estate	NOUN
ftr-362	812	8	properties	property	NOUN
ftr-362	812	9	with	with	ADP
ftr-362	812	10	respect	respect	NOUN
ftr-362	812	11	to	to	ADP
ftr-362	812	12	which	which	PRON
ftr-362	812	13	they	they	PRON
ftr-362	812	14	claimed	claim	VERB
ftr-362	812	15	net	net	ADJ
ftr-362	812	16	losses	loss	NOUN
ftr-362	812	17	.	.	PUNCT
ftr-362	813	1	the	the	DET
ftr-362	813	2	irs	irs	PROPN
ftr-362	813	3	disallowed	disallow	VERB
ftr-362	813	4	the	the	DET
ftr-362	813	5	losses	loss	NOUN
ftr-362	813	6	as	as	ADP
ftr-362	813	7	passive	passive	ADJ
ftr-362	813	8	activity	activity	NOUN
ftr-362	813	9	losses	loss	NOUN
ftr-362	813	10	,	,	PUNCT
ftr-362	813	11	and	and	CCONJ
ftr-362	813	12	the	the	DET
ftr-362	813	13	taxpayers	taxpayer	NOUN
ftr-362	813	14	claimed	claim	VERB
ftr-362	813	15	that	that	SCONJ
ftr-362	813	16	one	one	NUM
ftr-362	813	17	of	of	ADP
ftr-362	813	18	them	they	PRON
ftr-362	813	19	spent	spend	VERB
ftr-362	813	20	more	more	ADJ
ftr-362	813	21	than	than	ADP
ftr-362	813	22	750	750	NUM
ftr-362	813	23	hours	hour	NOUN
ftr-362	813	24	a	a	DET
ftr-362	813	25	year	year	NOUN
ftr-362	813	26	managing	manage	VERB
ftr-362	813	27	the	the	DET
ftr-362	813	28	properties	property	NOUN
ftr-362	813	29	and	and	CCONJ
ftr-362	813	30	that	that	SCONJ
ftr-362	813	31	under	under	ADP
ftr-362	813	32	the	the	DET
ftr-362	813	33	§	§	PROPN
ftr-362	813	34	469(c)(7)(b	469(c)(7)(b	PROPN
ftr-362	813	35	)	)	PUNCT
ftr-362	813	36	real	real	ADJ
ftr-362	813	37	estate	estate	NOUN
ftr-362	813	38	professional	professional	ADJ
ftr-362	813	39	rule	rule	NOUN
ftr-362	813	40	,	,	PUNCT
ftr-362	813	41	the	the	DET
ftr-362	813	42	losses	loss	NOUN
ftr-362	813	43	were	be	AUX
ftr-362	813	44	treated	treat	VERB
ftr-362	813	45	as	as	ADP
ftr-362	813	46	active	active	ADJ
ftr-362	813	47	business	business	NOUN
ftr-362	813	48	losses	loss	NOUN
ftr-362	813	49	.	.	PUNCT
ftr-362	814	1	judge	judge	PROPN
ftr-362	814	2	wells	wells	PROPN
ftr-362	814	3	rejected	reject	VERB
ftr-362	814	4	the	the	DET
ftr-362	814	5	taxpayers	taxpayer	NOUN
ftr-362	814	6	’	’	PART
ftr-362	814	7	arguments	argument	NOUN
ftr-362	814	8	.	.	PUNCT
ftr-362	815	1	he	he	PRON
ftr-362	815	2	found	find	VERB
ftr-362	815	3	that	that	SCONJ
ftr-362	815	4	the	the	DET
ftr-362	815	5	activity	activity	NOUN
ftr-362	815	6	log	log	NOUN
ftr-362	815	7	purporting	purport	VERB
ftr-362	815	8	to	to	PART
ftr-362	815	9	document	document	VERB
ftr-362	815	10	the	the	DET
ftr-362	815	11	hours	hour	NOUN
ftr-362	815	12	of	of	ADP
ftr-362	815	13	management	management	NOUN
ftr-362	815	14	activity	activity	NOUN
ftr-362	815	15	was	be	AUX
ftr-362	815	16	not	not	PART
ftr-362	815	17	credible	credible	ADJ
ftr-362	815	18	.	.	PUNCT
ftr-362	816	1	it	it	PRON
ftr-362	816	2	was	be	AUX
ftr-362	816	3	created	create	VERB
ftr-362	816	4	after	after	SCONJ
ftr-362	816	5	the	the	DET
ftr-362	816	6	taxpayers	taxpayer	NOUN
ftr-362	816	7	’	’	PART
ftr-362	816	8	return	return	NOUN
ftr-362	816	9	was	be	AUX
ftr-362	816	10	selected	select	VERB
ftr-362	816	11	for	for	ADP
ftr-362	816	12	audit	audit	NOUN
ftr-362	816	13	and	and	CCONJ
ftr-362	816	14	solely	solely	ADV
ftr-362	816	15	for	for	ADP
ftr-362	816	16	purposes	purpose	NOUN
ftr-362	816	17	of	of	ADP
ftr-362	816	18	the	the	DET
ftr-362	816	19	case	case	NOUN
ftr-362	816	20	in	in	ADP
ftr-362	816	21	controversy	controversy	NOUN
ftr-362	816	22	.	.	PUNCT
ftr-362	817	1	the	the	DET
ftr-362	817	2	taxpayers	taxpayer	NOUN
ftr-362	817	3	“	"	PUNCT
ftr-362	817	4	presented	present	VERB
ftr-362	817	5	no	no	DET
ftr-362	817	6	evidence	evidence	NOUN
ftr-362	817	7	of	of	ADP
ftr-362	817	8	contemporaneous	contemporaneous	ADJ
ftr-362	817	9	records	record	NOUN
ftr-362	817	10	,	,	PUNCT
ftr-362	817	11	such	such	ADJ
ftr-362	817	12	as	as	ADP
ftr-362	817	13	appointment	appointment	NOUN
ftr-362	817	14	books	book	NOUN
ftr-362	817	15	,	,	PUNCT
ftr-362	817	16	calendars	calendar	NOUN
ftr-362	817	17	,	,	PUNCT
ftr-362	817	18	or	or	CCONJ
ftr-362	817	19	narrative	narrative	NOUN
ftr-362	817	20	summaries	summary	NOUN
ftr-362	817	21	,	,	PUNCT
ftr-362	817	22	that	that	PRON
ftr-362	817	23	would	would	AUX
ftr-362	817	24	credibly	credibly	ADV
ftr-362	817	25	support	support	VERB
ftr-362	817	26	the	the	DET
ftr-362	817	27	...	...	PUNCT
ftr-362	817	28	activity	activity	NOUN
ftr-362	817	29	log	log	NOUN
ftr-362	817	30	.	.	PUNCT
ftr-362	818	1	incredibly	incredibly	ADV
ftr-362	818	2	,	,	PUNCT
ftr-362	818	3	the	the	DET
ftr-362	818	4	...	...	PUNCT
ftr-362	818	5	activity	activity	NOUN
ftr-362	818	6	log	log	NOUN
ftr-362	818	7	lists	list	VERB
ftr-362	818	8	days	day	NOUN
ftr-362	818	9	during	during	ADP
ftr-362	818	10	which	which	PRON
ftr-362	818	11	[	[	PUNCT
ftr-362	818	12	the	the	DET
ftr-362	818	13	taxpayer	taxpayer	NOUN
ftr-362	818	14	]	]	PUNCT
ftr-362	818	15	allegedly	allegedly	ADV
ftr-362	818	16	logged	log	VERB
ftr-362	818	17	more	more	ADJ
ftr-362	818	18	than	than	ADP
ftr-362	818	19	24	24	NUM
ftr-362	818	20	hours	hour	NOUN
ftr-362	818	21	of	of	ADP
ftr-362	818	22	work	work	NOUN
ftr-362	818	23	.	.	PUNCT
ftr-362	818	24	”	"	PUNCT
ftr-362	819	1	5	5	NUM
ftr-362	819	2	.	.	PUNCT
ftr-362	819	3	new	new	ADJ
ftr-362	819	4	market	market	NOUN
ftr-362	819	5	tax	tax	NOUN
ftr-362	819	6	credits	credit	NOUN
ftr-362	819	7	are	be	AUX
ftr-362	819	8	not	not	PART
ftr-362	819	9	treated	treat	VERB
ftr-362	819	10	as	as	ADP
ftr-362	819	11	passive	passive	ADJ
ftr-362	819	12	activity	activity	NOUN
ftr-362	819	13	credits	credit	NOUN
ftr-362	819	14	.	.	PUNCT
ftr-362	820	1	rev	rev	PROPN
ftr-362	820	2	.	.	PUNCT
ftr-362	821	1	rul	rul	PROPN
ftr-362	821	2	.	.	PUNCT
ftr-362	821	3	2010	2010	NUM
ftr-362	821	4	-	-	SYM
ftr-362	821	5	16	16	NUM
ftr-362	821	6	,	,	PUNCT
ftr-362	821	7	2010	2010	NUM
ftr-362	821	8	-	-	SYM
ftr-362	821	9	26	26	NUM
ftr-362	821	10	i.r.b	i.r.b	NOUN
ftr-362	821	11	.	.	PUNCT
ftr-362	822	1	769	769	NUM
ftr-362	822	2	(	(	PUNCT
ftr-362	822	3	6/8/10	6/8/10	NUM
ftr-362	822	4	)	)	PUNCT
ftr-362	822	5	.	.	PUNCT
ftr-362	823	1	section	section	NOUN
ftr-362	823	2	45d	45d	PROPN
ftr-362	823	3	provides	provide	VERB
ftr-362	823	4	a	a	DET
ftr-362	823	5	new	new	ADJ
ftr-362	823	6	market	market	NOUN
ftr-362	823	7	credit	credit	NOUN
ftr-362	823	8	for	for	ADP
ftr-362	823	9	an	an	DET
ftr-362	823	10	equity	equity	NOUN
ftr-362	823	11	investment	investment	NOUN
ftr-362	823	12	in	in	ADP
ftr-362	823	13	a	a	DET
ftr-362	823	14	qualified	qualified	ADJ
ftr-362	823	15	community	community	NOUN
ftr-362	823	16	development	development	NOUN
ftr-362	823	17	entity	entity	NOUN
ftr-362	823	18	,	,	PUNCT
ftr-362	823	19	an	an	DET
ftr-362	823	20	entity	entity	NOUN
ftr-362	823	21	that	that	PRON
ftr-362	823	22	invests	invest	VERB
ftr-362	823	23	in	in	ADP
ftr-362	823	24	or	or	CCONJ
ftr-362	823	25	loans	loan	VERB
ftr-362	823	26	money	money	NOUN
ftr-362	823	27	to	to	ADP
ftr-362	823	28	a	a	DET
ftr-362	823	29	qualified	qualified	ADJ
ftr-362	823	30	active	active	ADJ
ftr-362	823	31	low	low	ADJ
ftr-362	823	32	-	-	PUNCT
ftr-362	823	33	income	income	NOUN
ftr-362	823	34	community	community	NOUN
ftr-362	823	35	business	business	NOUN
ftr-362	823	36	,	,	PUNCT
ftr-362	823	37	purchases	purchase	VERB
ftr-362	823	38	loans	loan	NOUN
ftr-362	823	39	from	from	ADP
ftr-362	823	40	another	another	DET
ftr-362	823	41	qualified	qualified	ADJ
ftr-362	823	42	community	community	NOUN
ftr-362	823	43	development	development	NOUN
ftr-362	823	44	entity	entity	NOUN
ftr-362	823	45	,	,	PUNCT
ftr-362	823	46	provides	provide	VERB
ftr-362	823	47	financial	financial	ADJ
ftr-362	823	48	counseling	counseling	NOUN
ftr-362	823	49	to	to	ADP
ftr-362	823	50	residents	resident	NOUN
ftr-362	823	51	of	of	ADP
ftr-362	823	52	low	low	ADJ
ftr-362	823	53	-	-	PUNCT
ftr-362	823	54	income	income	NOUN
ftr-362	823	55	communities	community	NOUN
ftr-362	823	56	,	,	PUNCT
ftr-362	823	57	or	or	CCONJ
ftr-362	823	58	loans	loan	NOUN
ftr-362	823	59	money	money	NOUN
ftr-362	823	60	or	or	CCONJ
ftr-362	823	61	makes	make	VERB
ftr-362	823	62	an	an	DET
ftr-362	823	63	equity	equity	NOUN
ftr-362	823	64	investment	investment	NOUN
ftr-362	823	65	in	in	ADP
ftr-362	823	66	a	a	DET
ftr-362	823	67	qualified	qualified	ADJ
ftr-362	823	68	community	community	NOUN
ftr-362	823	69	development	development	NOUN
ftr-362	823	70	entity	entity	NOUN
ftr-362	823	71	.	.	PUNCT
ftr-362	824	1	a	a	DET
ftr-362	824	2	qualified	qualified	ADJ
ftr-362	824	3	community	community	NOUN
ftr-362	824	4	development	development	NOUN
ftr-362	824	5	entity	entity	NOUN
ftr-362	824	6	does	do	AUX
ftr-362	824	7	not	not	PART
ftr-362	824	8	itself	itself	PRON
ftr-362	824	9	need	need	VERB
ftr-362	824	10	to	to	PART
ftr-362	824	11	be	be	AUX
ftr-362	824	12	engaged	engage	VERB
ftr-362	824	13	in	in	ADP
ftr-362	824	14	a	a	DET
ftr-362	824	15	trade	trade	NOUN
ftr-362	824	16	or	or	CCONJ
ftr-362	824	17	business	business	NOUN
ftr-362	824	18	.	.	PUNCT
ftr-362	825	1	thus	thus	ADV
ftr-362	825	2	,	,	PUNCT
ftr-362	825	3	the	the	DET
ftr-362	825	4	ruling	ruling	NOUN
ftr-362	825	5	concludes	conclude	VERB
ftr-362	825	6	that	that	SCONJ
ftr-362	825	7	when	when	SCONJ
ftr-362	825	8	an	an	DET
ftr-362	825	9	individual	individual	NOUN
ftr-362	825	10	acquires	acquire	VERB
ftr-362	825	11	an	an	DET
ftr-362	825	12	equity	equity	NOUN
ftr-362	825	13	investment	investment	NOUN
ftr-362	825	14	in	in	ADP
ftr-362	825	15	a	a	DET
ftr-362	825	16	qualified	qualified	ADJ
ftr-362	825	17	community	community	NOUN
ftr-362	825	18	development	development	NOUN
ftr-362	825	19	entity	entity	NOUN
ftr-362	825	20	that	that	PRON
ftr-362	825	21	is	be	AUX
ftr-362	825	22	not	not	PART
ftr-362	825	23	in	in	ADP
ftr-362	825	24	connection	connection	NOUN
ftr-362	825	25	with	with	ADP
ftr-362	825	26	the	the	DET
ftr-362	825	27	conduct	conduct	NOUN
ftr-362	825	28	of	of	ADP
ftr-362	825	29	a	a	DET
ftr-362	825	30	trade	trade	NOUN
ftr-362	825	31	or	or	CCONJ
ftr-362	825	32	business	business	NOUN
ftr-362	825	33	by	by	ADP
ftr-362	825	34	the	the	DET
ftr-362	825	35	individual	individual	NOUN
ftr-362	825	36	,	,	PUNCT
ftr-362	825	37	§	§	PROPN
ftr-362	825	38	45d	45d	PROPN
ftr-362	825	39	credits	credit	NOUN
ftr-362	825	40	are	be	AUX
ftr-362	825	41	not	not	PART
ftr-362	825	42	passive	passive	ADJ
ftr-362	825	43	activity	activity	NOUN
ftr-362	825	44	credits	credit	NOUN
ftr-362	825	45	under	under	ADP
ftr-362	825	46	§	§	PROPN
ftr-362	825	47	469(d)(2	469(d)(2	NUM
ftr-362	825	48	)	)	PUNCT
ftr-362	825	49	because	because	SCONJ
ftr-362	825	50	a	a	DET
ftr-362	825	51	passive	passive	ADJ
ftr-362	825	52	activity	activity	NOUN
ftr-362	825	53	is	be	AUX
ftr-362	825	54	defined	define	VERB
ftr-362	825	55	in	in	ADP
ftr-362	825	56	§	§	PROPN
ftr-362	825	57	469(c	469(c	PROPN
ftr-362	825	58	)	)	PUNCT
ftr-362	825	59	as	as	ADP
ftr-362	825	60	an	an	DET
ftr-362	825	61	activity	activity	NOUN
ftr-362	825	62	that	that	PRON
ftr-362	825	63	is	be	AUX
ftr-362	825	64	a	a	DET
ftr-362	825	65	trade	trade	NOUN
ftr-362	825	66	or	or	CCONJ
ftr-362	825	67	business	business	NOUN
ftr-362	825	68	in	in	ADP
ftr-362	825	69	which	which	PRON
ftr-362	825	70	the	the	DET
ftr-362	825	71	taxpayer	taxpayer	NOUN
ftr-362	825	72	does	do	AUX
ftr-362	825	73	not	not	PART
ftr-362	825	74	materially	materially	ADV
ftr-362	825	75	participate	participate	VERB
ftr-362	825	76	.	.	PUNCT
ftr-362	826	1	the	the	DET
ftr-362	826	2	ruling	ruling	NOUN
ftr-362	826	3	also	also	ADV
ftr-362	826	4	concludes	conclude	VERB
ftr-362	826	5	that	that	SCONJ
ftr-362	826	6	new	new	ADJ
ftr-362	826	7	market	market	NOUN
ftr-362	826	8	credits	credit	NOUN
ftr-362	826	9	derived	derive	VERB
ftr-362	826	10	from	from	ADP
ftr-362	826	11	acquisition	acquisition	NOUN
ftr-362	826	12	of	of	ADP
ftr-362	826	13	an	an	DET
ftr-362	826	14	equity	equity	NOUN
ftr-362	826	15	interest	interest	NOUN
ftr-362	826	16	in	in	ADP
ftr-362	826	17	a	a	DET
ftr-362	826	18	qualified	qualified	ADJ
ftr-362	826	19	community	community	NOUN
ftr-362	826	20	development	development	NOUN
ftr-362	826	21	entity	entity	NOUN
ftr-362	826	22	by	by	ADP
ftr-362	826	23	a	a	DET
ftr-362	826	24	partnership	partnership	NOUN
ftr-362	826	25	that	that	PRON
ftr-362	826	26	is	be	AUX
ftr-362	826	27	not	not	PART
ftr-362	826	28	in	in	ADP
ftr-362	826	29	connection	connection	NOUN
ftr-362	826	30	with	with	ADP
ftr-362	826	31	the	the	DET
ftr-362	826	32	partnership	partnership	NOUN
ftr-362	826	33	’s	’s	PART
ftr-362	826	34	conduct	conduct	NOUN
ftr-362	826	35	of	of	ADP
ftr-362	826	36	a	a	DET
ftr-362	826	37	trade	trade	NOUN
ftr-362	826	38	or	or	CCONJ
ftr-362	826	39	business	business	NOUN
ftr-362	826	40	are	be	AUX
ftr-362	826	41	not	not	PART
ftr-362	826	42	passive	passive	ADJ
ftr-362	826	43	activity	activity	NOUN
ftr-362	826	44	credits	credit	NOUN
ftr-362	826	45	.	.	PUNCT
ftr-362	827	1	604	604	NUM
ftr-362	827	2	florida	florida	PROPN
ftr-362	827	3	tax	tax	NOUN
ftr-362	827	4	review	review	NOUN
ftr-362	827	5	[	[	X
ftr-362	827	6	vol	vol	NOUN
ftr-362	827	7	.	.	PUNCT
ftr-362	828	1	10:9	10:9	NUM
ftr-362	828	2	6	6	NUM
ftr-362	828	3	.	.	PUNCT
ftr-362	829	1	here	here	ADV
ftr-362	829	2	’s	’	VERB
ftr-362	829	3	an	an	DET
ftr-362	829	4	example	example	NOUN
ftr-362	829	5	of	of	ADP
ftr-362	829	6	why	why	SCONJ
ftr-362	829	7	tax	tax	NOUN
ftr-362	829	8	court	court	NOUN
ftr-362	829	9	summary	summary	NOUN
ftr-362	829	10	opinions	opinion	NOUN
ftr-362	829	11	are	be	AUX
ftr-362	829	12	n’t	n’t	ADJ
ftr-362	829	13	and	and	CCONJ
ftr-362	829	14	should	should	AUX
ftr-362	829	15	n’t	not	PART
ftr-362	829	16	be	be	AUX
ftr-362	829	17	precedential	precedential	ADJ
ftr-362	829	18	.	.	PUNCT
ftr-362	830	1	ajah	ajah	PROPN
ftr-362	830	2	v	v	PROPN
ftr-362	830	3	commissioner	commissioner	PROPN
ftr-362	830	4	,	,	PUNCT
ftr-362	830	5	t.c	t.c	PROPN
ftr-362	830	6	.	.	PROPN
ftr-362	830	7	summ	summ	PROPN
ftr-362	830	8	.	.	PUNCT
ftr-362	831	1	op	op	NOUN
ftr-362	831	2	.	.	PUNCT
ftr-362	832	1	2010	2010	NUM
ftr-362	832	2	-	-	SYM
ftr-362	832	3	90	90	NUM
ftr-362	832	4	(	(	PUNCT
ftr-362	832	5	7/8/10	7/8/10	NUM
ftr-362	832	6	)	)	PUNCT
ftr-362	832	7	.	.	PUNCT
ftr-362	833	1	this	this	DET
ftr-362	833	2	otherwise	otherwise	ADV
ftr-362	833	3	unremarkable	unremarkable	ADJ
ftr-362	833	4	summary	summary	NOUN
ftr-362	833	5	opinion	opinion	NOUN
ftr-362	833	6	,	,	PUNCT
ftr-362	833	7	denying	deny	VERB
ftr-362	833	8	the	the	DET
ftr-362	833	9	taxpayers	taxpayer	NOUN
ftr-362	833	10	’	'	PUNCT
ftr-362	833	11	claim	claim	VERB
ftr-362	833	12	that	that	SCONJ
ftr-362	833	13	he	he	PRON
ftr-362	833	14	rental	rental	VERB
ftr-362	833	15	real	real	ADJ
ftr-362	833	16	estate	estate	NOUN
ftr-362	833	17	losses	loss	NOUN
ftr-362	833	18	from	from	ADP
ftr-362	833	19	two	two	NUM
ftr-362	833	20	properties	property	NOUN
ftr-362	833	21	were	be	AUX
ftr-362	833	22	not	not	PART
ftr-362	833	23	subject	subject	ADJ
ftr-362	833	24	to	to	ADP
ftr-362	833	25	the	the	DET
ftr-362	833	26	§	§	PROPN
ftr-362	833	27	469	469	NUM
ftr-362	833	28	passive	passive	ADJ
ftr-362	833	29	activity	activity	NOUN
ftr-362	833	30	loss	loss	NOUN
ftr-362	833	31	rules	rule	NOUN
ftr-362	833	32	because	because	SCONJ
ftr-362	833	33	mrs	mrs	PROPN
ftr-362	833	34	.	.	PROPN
ftr-362	833	35	ajah	ajah	PROPN
ftr-362	833	36	was	be	AUX
ftr-362	833	37	real	real	ADJ
ftr-362	833	38	estate	estate	NOUN
ftr-362	833	39	professional	professional	ADJ
ftr-362	833	40	under	under	ADP
ftr-362	833	41	§	§	PROPN
ftr-362	833	42	469(c)(7	469(c)(7	NUM
ftr-362	833	43	)	)	PUNCT
ftr-362	833	44	is	be	AUX
ftr-362	833	45	notable	notable	ADJ
ftr-362	833	46	only	only	ADV
ftr-362	833	47	for	for	ADP
ftr-362	833	48	a	a	DET
ftr-362	833	49	glaring	glaring	ADJ
ftr-362	833	50	error	error	NOUN
ftr-362	833	51	of	of	ADP
ftr-362	833	52	law	law	NOUN
ftr-362	833	53	that	that	PRON
ftr-362	833	54	likely	likely	ADV
ftr-362	833	55	did	do	AUX
ftr-362	833	56	not	not	PART
ftr-362	833	57	affect	affect	VERB
ftr-362	833	58	the	the	DET
ftr-362	833	59	outcome	outcome	NOUN
ftr-362	833	60	,	,	PUNCT
ftr-362	833	61	but	but	CCONJ
ftr-362	833	62	demonstrates	demonstrate	VERB
ftr-362	833	63	that	that	SCONJ
ftr-362	833	64	some	some	DET
ftr-362	833	65	decided	decide	VERB
ftr-362	833	66	cases	case	NOUN
ftr-362	833	67	contain	contain	VERB
ftr-362	833	68	statements	statement	NOUN
ftr-362	833	69	that	that	PRON
ftr-362	833	70	are	be	AUX
ftr-362	833	71	just	just	ADV
ftr-362	833	72	flat	flat	ADJ
ftr-362	833	73	out	out	ADV
ftr-362	833	74	wrong	wrong	ADV
ftr-362	833	75	and	and	CCONJ
ftr-362	833	76	should	should	AUX
ftr-362	833	77	be	be	AUX
ftr-362	833	78	ignored	ignore	VERB
ftr-362	833	79	.	.	PUNCT
ftr-362	834	1	the	the	DET
ftr-362	834	2	taxpayers	taxpayer	NOUN
ftr-362	834	3	were	be	AUX
ftr-362	834	4	held	hold	VERB
ftr-362	834	5	not	not	PART
ftr-362	834	6	to	to	PART
ftr-362	834	7	qualify	qualify	VERB
ftr-362	834	8	because	because	SCONJ
ftr-362	834	9	mrs	mrs	PROPN
ftr-362	834	10	.	.	PROPN
ftr-362	834	11	ajah	ajah	PROPN
ftr-362	834	12	’s	’s	PART
ftr-362	834	13	“	"	PUNCT
ftr-362	834	14	method	method	NOUN
ftr-362	834	15	of	of	ADP
ftr-362	834	16	calculating	calculate	VERB
ftr-362	834	17	her	her	PRON
ftr-362	834	18	time	time	NOUN
ftr-362	834	19	spent	spend	VERB
ftr-362	834	20	participating	participate	VERB
ftr-362	834	21	in	in	ADP
ftr-362	834	22	the	the	DET
ftr-362	834	23	rental	rental	ADJ
ftr-362	834	24	activities	activity	NOUN
ftr-362	834	25	constitutes	constitute	VERB
ftr-362	834	26	an	an	DET
ftr-362	834	27	impermissible	impermissible	ADJ
ftr-362	834	28	‘	'	PUNCT
ftr-362	834	29	ballpark	ballpark	ADJ
ftr-362	834	30	guesstimate	guesstimate	NOUN
ftr-362	834	31	’	'	PUNCT
ftr-362	834	32	”	"	PUNCT
ftr-362	835	1	that	that	SCONJ
ftr-362	835	2	under	under	ADP
ftr-362	835	3	temp	temp	NOUN
ftr-362	835	4	.	.	PUNCT
ftr-362	836	1	reg	reg	NOUN
ftr-362	836	2	.	.	PUNCT
ftr-362	837	1	§	§	PROPN
ftr-362	837	2	1.469	1.469	NUM
ftr-362	837	3	-	-	NUM
ftr-362	837	4	5t(f)(4	5t(f)(4	NUM
ftr-362	837	5	)	)	PUNCT
ftr-362	837	6	was	be	AUX
ftr-362	837	7	not	not	PART
ftr-362	837	8	an	an	DET
ftr-362	837	9	acceptable	acceptable	ADJ
ftr-362	837	10	method	method	NOUN
ftr-362	837	11	of	of	ADP
ftr-362	837	12	establishing	establish	VERB
ftr-362	837	13	her	her	PRON
ftr-362	837	14	participation	participation	NOUN
ftr-362	837	15	.	.	PUNCT
ftr-362	838	1	she	she	PRON
ftr-362	838	2	had	have	VERB
ftr-362	838	3	no	no	DET
ftr-362	838	4	records	record	NOUN
ftr-362	838	5	and	and	CCONJ
ftr-362	838	6	simply	simply	ADV
ftr-362	838	7	testified	testify	VERB
ftr-362	838	8	that	that	SCONJ
ftr-362	838	9	she	she	PRON
ftr-362	838	10	worked	work	VERB
ftr-362	838	11	at	at	ADP
ftr-362	838	12	least	least	ADV
ftr-362	838	13	20	20	NUM
ftr-362	838	14	hours	hour	NOUN
ftr-362	838	15	a	a	DET
ftr-362	838	16	week	week	NOUN
ftr-362	838	17	for	for	ADP
ftr-362	838	18	52	52	NUM
ftr-362	838	19	weeks	week	NOUN
ftr-362	838	20	on	on	ADP
ftr-362	838	21	the	the	DET
ftr-362	838	22	two	two	NUM
ftr-362	838	23	rental	rental	ADJ
ftr-362	838	24	properties	property	NOUN
ftr-362	838	25	.	.	PUNCT
ftr-362	839	1	not	not	PART
ftr-362	839	2	content	content	VERB
ftr-362	839	3	to	to	PART
ftr-362	839	4	stop	stop	VERB
ftr-362	839	5	there	there	ADV
ftr-362	839	6	,	,	PUNCT
ftr-362	839	7	the	the	DET
ftr-362	839	8	judge	judge	NOUN
ftr-362	839	9	continued	continue	VERB
ftr-362	839	10	by	by	ADP
ftr-362	839	11	finding	find	VERB
ftr-362	839	12	that	that	SCONJ
ftr-362	839	13	the	the	DET
ftr-362	839	14	taxpayer	taxpayer	NOUN
ftr-362	839	15	had	have	AUX
ftr-362	839	16	failed	fail	VERB
ftr-362	839	17	to	to	PART
ftr-362	839	18	properly	properly	ADV
ftr-362	839	19	aggregate	aggregate	VERB
ftr-362	839	20	the	the	DET
ftr-362	839	21	two	two	NUM
ftr-362	839	22	rental	rental	ADJ
ftr-362	839	23	properties	property	NOUN
ftr-362	839	24	into	into	ADP
ftr-362	839	25	a	a	DET
ftr-362	839	26	single	single	ADJ
ftr-362	839	27	activity	activity	NOUN
ftr-362	839	28	because	because	SCONJ
ftr-362	839	29	merely	merely	ADV
ftr-362	839	30	aggregating	aggregate	VERB
ftr-362	839	31	items	item	NOUN
ftr-362	839	32	on	on	ADP
ftr-362	839	33	schedule	schedule	NOUN
ftr-362	839	34	e	e	NOUN
ftr-362	839	35	is	be	AUX
ftr-362	839	36	insufficient	insufficient	ADJ
ftr-362	839	37	–	–	PUNCT
ftr-362	839	38	a	a	DET
ftr-362	839	39	point	point	NOUN
ftr-362	839	40	on	on	ADP
ftr-362	839	41	which	which	PRON
ftr-362	839	42	he	he	PRON
ftr-362	839	43	was	be	AUX
ftr-362	839	44	correct	correct	ADJ
ftr-362	839	45	–	–	PUNCT
ftr-362	839	46	and	and	CCONJ
ftr-362	839	47	then	then	ADV
ftr-362	839	48	concluded	conclude	VERB
ftr-362	839	49	that	that	SCONJ
ftr-362	839	50	because	because	SCONJ
ftr-362	839	51	the	the	DET
ftr-362	839	52	taxpayers	taxpayer	NOUN
ftr-362	839	53	had	have	AUX
ftr-362	839	54	not	not	PART
ftr-362	839	55	aggregated	aggregate	VERB
ftr-362	839	56	the	the	DET
ftr-362	839	57	activities	activity	NOUN
ftr-362	839	58	,	,	PUNCT
ftr-362	839	59	to	to	PART
ftr-362	839	60	qualify	qualify	VERB
ftr-362	839	61	as	as	ADP
ftr-362	839	62	a	a	DET
ftr-362	839	63	real	real	ADJ
ftr-362	839	64	estate	estate	NOUN
ftr-362	839	65	professional	professional	ADJ
ftr-362	839	66	under	under	ADP
ftr-362	839	67	§	§	PROPN
ftr-362	839	68	469(c)(7)(b	469(c)(7)(b	PROPN
ftr-362	839	69	)	)	PUNCT
ftr-362	839	70	mrs	mrs	PROPN
ftr-362	839	71	.	.	PROPN
ftr-362	839	72	ajah	ajah	PROPN
ftr-362	839	73	“	"	PUNCT
ftr-362	839	74	would	would	AUX
ftr-362	839	75	need	need	VERB
ftr-362	839	76	to	to	PART
ftr-362	839	77	perform	perform	VERB
ftr-362	839	78	750	750	NUM
ftr-362	839	79	hours	hour	NOUN
ftr-362	839	80	of	of	ADP
ftr-362	839	81	service	service	NOUN
ftr-362	839	82	for	for	ADP
ftr-362	839	83	each	each	DET
ftr-362	839	84	rental	rental	ADJ
ftr-362	839	85	real	real	ADJ
ftr-362	839	86	estate	estate	NOUN
ftr-362	839	87	interest	interest	NOUN
ftr-362	839	88	for	for	ADP
ftr-362	839	89	a	a	DET
ftr-362	839	90	total	total	NOUN
ftr-362	839	91	of	of	ADP
ftr-362	839	92	1,500	1,500	NUM
ftr-362	839	93	hours	hour	NOUN
ftr-362	839	94	to	to	PART
ftr-362	839	95	meet	meet	VERB
ftr-362	839	96	the	the	DET
ftr-362	839	97	test	test	NOUN
ftr-362	839	98	”	"	PUNCT
ftr-362	839	99	–	–	PUNCT
ftr-362	839	100	a	a	DET
ftr-362	839	101	conclusion	conclusion	NOUN
ftr-362	839	102	that	that	SCONJ
ftr-362	839	103	every	every	DET
ftr-362	839	104	kindergartner	kindergartner	PROPN
ftr-362	839	105	knows	know	VERB
ftr-362	839	106	is	be	AUX
ftr-362	839	107	not	not	PART
ftr-362	839	108	what	what	PRON
ftr-362	839	109	is	be	AUX
ftr-362	839	110	required	require	VERB
ftr-362	839	111	by	by	ADP
ftr-362	839	112	the	the	DET
ftr-362	839	113	statute	statute	NOUN
ftr-362	839	114	.	.	PUNCT
ftr-362	840	1	•	•	NUM
ftr-362	840	2	section	section	NOUN
ftr-362	840	3	469(c)(7)(b)(ii	469(c)(7)(b)(ii	NUM
ftr-362	840	4	)	)	PUNCT
ftr-362	840	5	requires	require	VERB
ftr-362	840	6	that	that	SCONJ
ftr-362	840	7	“	"	PUNCT
ftr-362	840	8	such	such	ADJ
ftr-362	840	9	taxpayer	taxpayer	NOUN
ftr-362	840	10	performs	perform	VERB
ftr-362	840	11	more	more	ADJ
ftr-362	840	12	than	than	ADP
ftr-362	840	13	750	750	NUM
ftr-362	840	14	hours	hour	NOUN
ftr-362	840	15	of	of	ADP
ftr-362	840	16	services	service	NOUN
ftr-362	840	17	during	during	ADP
ftr-362	840	18	the	the	DET
ftr-362	840	19	taxable	taxable	ADJ
ftr-362	840	20	year	year	NOUN
ftr-362	840	21	in	in	ADP
ftr-362	840	22	real	real	ADJ
ftr-362	840	23	property	property	NOUN
ftr-362	840	24	trades	trade	NOUN
ftr-362	840	25	or	or	CCONJ
ftr-362	840	26	businesses	business	NOUN
ftr-362	840	27	in	in	ADP
ftr-362	840	28	which	which	PRON
ftr-362	840	29	the	the	DET
ftr-362	840	30	taxpayer	taxpayer	NOUN
ftr-362	840	31	materially	materially	ADV
ftr-362	840	32	participates	participate	VERB
ftr-362	840	33	.	.	PUNCT
ftr-362	840	34	”	"	PUNCT
ftr-362	841	1	this	this	DET
ftr-362	841	2	language	language	NOUN
ftr-362	841	3	clearly	clearly	ADV
ftr-362	841	4	means	mean	VERB
ftr-362	841	5	that	that	SCONJ
ftr-362	841	6	the	the	DET
ftr-362	841	7	750	750	NUM
ftr-362	841	8	hours	hour	NOUN
ftr-362	841	9	requirement	requirement	NOUN
ftr-362	841	10	refers	refer	VERB
ftr-362	841	11	to	to	ADP
ftr-362	841	12	the	the	DET
ftr-362	841	13	aggregate	aggregate	ADJ
ftr-362	841	14	number	number	NOUN
ftr-362	841	15	of	of	ADP
ftr-362	841	16	hours	hour	NOUN
ftr-362	841	17	in	in	ADP
ftr-362	841	18	all	all	DET
ftr-362	841	19	real	real	ADJ
ftr-362	841	20	property	property	NOUN
ftr-362	841	21	trades	trade	NOUN
ftr-362	841	22	or	or	CCONJ
ftr-362	841	23	businesses	business	NOUN
ftr-362	841	24	in	in	ADP
ftr-362	841	25	which	which	PRON
ftr-362	841	26	the	the	DET
ftr-362	841	27	taxpayer	taxpayer	NOUN
ftr-362	841	28	materially	materially	ADV
ftr-362	841	29	participates	participate	VERB
ftr-362	841	30	and	and	CCONJ
ftr-362	841	31	is	be	AUX
ftr-362	841	32	not	not	PART
ftr-362	841	33	a	a	DET
ftr-362	841	34	property	property	NOUN
ftr-362	841	35	-	-	PUNCT
ftr-362	841	36	by	by	ADP
ftr-362	841	37	-	-	PUNCT
ftr-362	841	38	property	property	NOUN
ftr-362	841	39	requirement	requirement	NOUN
ftr-362	841	40	.	.	PUNCT
ftr-362	842	1	only	only	ADV
ftr-362	842	2	material	material	ADJ
ftr-362	842	3	participation	participation	NOUN
ftr-362	842	4	is	be	AUX
ftr-362	842	5	determined	determine	VERB
ftr-362	842	6	on	on	ADP
ftr-362	842	7	a	a	DET
ftr-362	842	8	property	property	NOUN
ftr-362	842	9	-	-	PUNCT
ftr-362	842	10	byproperty	byproperty	NOUN
ftr-362	842	11	basis	basis	NOUN
ftr-362	842	12	,	,	PUNCT
ftr-362	842	13	except	except	SCONJ
ftr-362	842	14	with	with	ADP
ftr-362	842	15	respect	respect	NOUN
ftr-362	842	16	to	to	ADP
ftr-362	842	17	those	those	DET
ftr-362	842	18	properties	property	NOUN
ftr-362	842	19	that	that	PRON
ftr-362	842	20	are	be	AUX
ftr-362	842	21	grouped	group	VERB
ftr-362	842	22	.	.	PUNCT
ftr-362	843	1	trask	trask	PROPN
ftr-362	843	2	v.	v.	PROPN
ftr-362	843	3	commissioner	commissioner	PROPN
ftr-362	843	4	,	,	PUNCT
ftr-362	843	5	t.c	t.c	PROPN
ftr-362	843	6	.	.	PROPN
ftr-362	843	7	memo	memo	NOUN
ftr-362	843	8	.	.	PUNCT
ftr-362	844	1	2010	2010	NUM
ftr-362	844	2	-	-	SYM
ftr-362	844	3	78	78	NUM
ftr-362	844	4	(	(	PUNCT
ftr-362	844	5	4/15/10	4/15/10	NUM
ftr-362	844	6	)	)	PUNCT
ftr-362	844	7	,	,	PUNCT
ftr-362	844	8	which	which	PRON
ftr-362	844	9	was	be	AUX
ftr-362	844	10	cited	cite	VERB
ftr-362	844	11	in	in	ADP
ftr-362	844	12	ajah	ajah	PROPN
ftr-362	844	13	as	as	ADP
ftr-362	844	14	the	the	DET
ftr-362	844	15	basis	basis	NOUN
ftr-362	844	16	for	for	ADP
ftr-362	844	17	the	the	DET
ftr-362	844	18	errant	errant	ADJ
ftr-362	844	19	holding	holding	NOUN
ftr-362	844	20	,	,	PUNCT
ftr-362	844	21	did	do	AUX
ftr-362	844	22	not	not	PART
ftr-362	844	23	so	so	ADV
ftr-362	844	24	hold	hold	VERB
ftr-362	844	25	.	.	PUNCT
ftr-362	845	1	a	a	DET
ftr-362	845	2	careful	careful	ADJ
ftr-362	845	3	reading	reading	NOUN
ftr-362	845	4	of	of	ADP
ftr-362	845	5	trask	trask	PROPN
ftr-362	845	6	indicates	indicate	VERB
ftr-362	845	7	that	that	SCONJ
ftr-362	845	8	the	the	DET
ftr-362	845	9	taxpayer	taxpayer	NOUN
ftr-362	845	10	,	,	PUNCT
ftr-362	845	11	who	who	PRON
ftr-362	845	12	was	be	AUX
ftr-362	845	13	able	able	ADJ
ftr-362	845	14	to	to	PART
ftr-362	845	15	prove	prove	VERB
ftr-362	845	16	that	that	SCONJ
ftr-362	845	17	he	he	PRON
ftr-362	845	18	devoted	devote	VERB
ftr-362	845	19	more	more	ADJ
ftr-362	845	20	than	than	ADP
ftr-362	845	21	one	one	NUM
ftr-362	845	22	-	-	PUNCT
ftr-362	845	23	half	half	NOUN
ftr-362	845	24	of	of	ADP
ftr-362	845	25	his	his	PRON
ftr-362	845	26	time	time	NOUN
ftr-362	845	27	and	and	CCONJ
ftr-362	845	28	more	more	ADJ
ftr-362	845	29	than	than	ADP
ftr-362	845	30	750	750	NUM
ftr-362	845	31	hours	hour	NOUN
ftr-362	845	32	of	of	ADP
ftr-362	845	33	total	total	ADJ
ftr-362	845	34	time	time	NOUN
ftr-362	845	35	to	to	ADP
ftr-362	845	36	managing	manage	VERB
ftr-362	845	37	over	over	ADP
ftr-362	845	38	thirty	thirty	NUM
ftr-362	845	39	rental	rental	ADJ
ftr-362	845	40	properties	property	NOUN
ftr-362	845	41	,	,	PUNCT
ftr-362	845	42	was	be	AUX
ftr-362	845	43	held	hold	VERB
ftr-362	845	44	to	to	PART
ftr-362	845	45	qualify	qualify	VERB
ftr-362	845	46	as	as	ADP
ftr-362	845	47	a	a	DET
ftr-362	845	48	real	real	ADJ
ftr-362	845	49	estate	estate	NOUN
ftr-362	845	50	professional	professional	ADJ
ftr-362	845	51	under	under	ADP
ftr-362	845	52	§	§	PROPN
ftr-362	845	53	469(c)(7)(b	469(c)(7)(b	PROPN
ftr-362	845	54	)	)	PUNCT
ftr-362	845	55	,	,	PUNCT
ftr-362	845	56	but	but	CCONJ
ftr-362	845	57	because	because	SCONJ
ftr-362	845	58	he	he	PRON
ftr-362	845	59	failed	fail	VERB
ftr-362	845	60	properly	properly	ADV
ftr-362	845	61	to	to	PART
ftr-362	845	62	elect	elect	VERB
ftr-362	845	63	to	to	PART
ftr-362	845	64	treat	treat	VERB
ftr-362	845	65	all	all	PRON
ftr-362	845	66	of	of	ADP
ftr-362	845	67	his	his	PRON
ftr-362	845	68	rental	rental	ADJ
ftr-362	845	69	properties	property	NOUN
ftr-362	845	70	as	as	ADP
ftr-362	845	71	a	a	DET
ftr-362	845	72	single	single	ADJ
ftr-362	845	73	activity	activity	NOUN
ftr-362	845	74	for	for	ADP
ftr-362	845	75	purposes	purpose	NOUN
ftr-362	845	76	of	of	ADP
ftr-362	845	77	§	§	PROPN
ftr-362	845	78	469(c)(7)(a	469(c)(7)(a	PROPN
ftr-362	845	79	)	)	PUNCT
ftr-362	845	80	and	and	CCONJ
ftr-362	845	81	he	he	PRON
ftr-362	845	82	“	"	PUNCT
ftr-362	845	83	[	[	X
ftr-362	845	84	did	do	AUX
ftr-362	845	85	]	]	PUNCT
ftr-362	845	86	not	not	PART
ftr-362	845	87	contend	contend	VERB
ftr-362	845	88	that	that	SCONJ
ftr-362	845	89	he	he	PRON
ftr-362	845	90	materially	materially	ADV
ftr-362	845	91	participated	participate	VERB
ftr-362	845	92	in	in	ADP
ftr-362	845	93	each	each	PRON
ftr-362	845	94	of	of	ADP
ftr-362	845	95	his	his	PRON
ftr-362	845	96	rental	rental	ADJ
ftr-362	845	97	activities	activity	NOUN
ftr-362	845	98	when	when	SCONJ
ftr-362	845	99	viewed	view	VERB
ftr-362	845	100	separately	separately	ADV
ftr-362	845	101	,	,	PUNCT
ftr-362	845	102	”	"	PUNCT
ftr-362	845	103	he	he	PRON
ftr-362	845	104	did	do	AUX
ftr-362	845	105	not	not	PART
ftr-362	845	106	qualify	qualify	VERB
ftr-362	845	107	for	for	ADP
ftr-362	845	108	the	the	DET
ftr-362	845	109	exception	exception	NOUN
ftr-362	845	110	.	.	PUNCT
ftr-362	846	1	section	section	NOUN
ftr-362	846	2	469(c)(7	469(c)(7	PROPN
ftr-362	846	3	)	)	PUNCT
ftr-362	846	4	removes	remove	VERB
ftr-362	846	5	from	from	ADP
ftr-362	846	6	the	the	DET
ftr-362	846	7	passive	passive	ADJ
ftr-362	846	8	activity	activity	NOUN
ftr-362	846	9	basket	basket	NOUN
ftr-362	846	10	only	only	ADV
ftr-362	846	11	those	those	DET
ftr-362	846	12	rental	rental	ADJ
ftr-362	846	13	activities	activity	NOUN
ftr-362	846	14	in	in	ADP
ftr-362	846	15	which	which	PRON
ftr-362	846	16	the	the	DET
ftr-362	846	17	real	real	ADJ
ftr-362	846	18	estate	estate	NOUN
ftr-362	846	19	professional	professional	NOUN
ftr-362	846	20	materially	materially	ADV
ftr-362	846	21	participates	participate	VERB
ftr-362	846	22	.	.	PUNCT
ftr-362	847	1	2011	2011	NUM
ftr-362	847	2	]	]	PUNCT
ftr-362	847	3	recent	recent	ADJ
ftr-362	847	4	developments	development	NOUN
ftr-362	847	5	in	in	ADP
ftr-362	847	6	federal	federal	ADJ
ftr-362	847	7	income	income	NOUN
ftr-362	847	8	taxation	taxation	NOUN
ftr-362	847	9	605	605	NUM
ftr-362	847	10	7	7	NUM
ftr-362	847	11	.	.	PUNCT
ftr-362	847	12	estate	estate	NOUN
ftr-362	847	13	of	of	ADP
ftr-362	847	14	roberts	roberts	PROPN
ftr-362	847	15	v.	v.	PROPN
ftr-362	847	16	commissioner	commissioner	PROPN
ftr-362	847	17	,	,	PUNCT
ftr-362	847	18	t.c	t.c	PROPN
ftr-362	847	19	.	.	PROPN
ftr-362	847	20	memo	memo	NOUN
ftr-362	847	21	.	.	PUNCT
ftr-362	848	1	2010	2010	NUM
ftr-362	848	2	-	-	SYM
ftr-362	848	3	156	156	NUM
ftr-362	848	4	(	(	PUNCT
ftr-362	848	5	7/21/10	7/21/10	NUM
ftr-362	848	6	)	)	PUNCT
ftr-362	848	7	.	.	PUNCT
ftr-362	849	1	the	the	DET
ftr-362	849	2	deceased	deceased	ADJ
ftr-362	849	3	taxpayer	taxpayer	NOUN
ftr-362	849	4	was	be	AUX
ftr-362	849	5	the	the	DET
ftr-362	849	6	sole	sole	ADJ
ftr-362	849	7	owner	owner	NOUN
ftr-362	849	8	of	of	ADP
ftr-362	849	9	a	a	DET
ftr-362	849	10	leasing	lease	VERB
ftr-362	849	11	llc	llc	NOUN
ftr-362	849	12	organized	organize	VERB
ftr-362	849	13	for	for	ADP
ftr-362	849	14	the	the	DET
ftr-362	849	15	purpose	purpose	NOUN
ftr-362	849	16	of	of	ADP
ftr-362	849	17	leasing	lease	VERB
ftr-362	849	18	trucking	trucking	NOUN
ftr-362	849	19	equipment	equipment	NOUN
ftr-362	849	20	to	to	ADP
ftr-362	849	21	the	the	DET
ftr-362	849	22	taxpayer	taxpayer	NOUN
ftr-362	849	23	’s	’s	PART
ftr-362	849	24	solely	solely	ADV
ftr-362	849	25	owned	own	VERB
ftr-362	849	26	s	s	NOUN
ftr-362	849	27	corporation	corporation	NOUN
ftr-362	849	28	.	.	PUNCT
ftr-362	850	1	the	the	DET
ftr-362	850	2	taxpayer	taxpayer	NOUN
ftr-362	850	3	“	"	PUNCT
ftr-362	850	4	lent	lent	PROPN
ftr-362	850	5	”	"	PUNCT
ftr-362	850	6	the	the	DET
ftr-362	850	7	llc	llc	PROPN
ftr-362	850	8	$	$	SYM
ftr-362	850	9	425,000	425,000	NUM
ftr-362	850	10	for	for	ADP
ftr-362	850	11	a	a	DET
ftr-362	850	12	promissory	promissory	NOUN
ftr-362	850	13	note	note	NOUN
ftr-362	850	14	.	.	PUNCT
ftr-362	851	1	the	the	DET
ftr-362	851	2	llc	llc	PROPN
ftr-362	851	3	issued	issue	VERB
ftr-362	851	4	a	a	DET
ftr-362	851	5	cashier	cashier	NOUN
ftr-362	851	6	’s	’s	PART
ftr-362	851	7	check	check	NOUN
ftr-362	851	8	in	in	ADP
ftr-362	851	9	the	the	DET
ftr-362	851	10	same	same	ADJ
ftr-362	851	11	amount	amount	NOUN
ftr-362	851	12	which	which	PRON
ftr-362	851	13	was	be	AUX
ftr-362	851	14	used	use	VERB
ftr-362	851	15	to	to	PART
ftr-362	851	16	fund	fund	VERB
ftr-362	851	17	a	a	DET
ftr-362	851	18	portion	portion	NOUN
ftr-362	851	19	of	of	ADP
ftr-362	851	20	the	the	DET
ftr-362	851	21	$	$	SYM
ftr-362	851	22	1.4	1.4	NUM
ftr-362	851	23	million	million	NUM
ftr-362	851	24	purchase	purchase	NOUN
ftr-362	851	25	price	price	NOUN
ftr-362	851	26	of	of	ADP
ftr-362	851	27	a	a	DET
ftr-362	851	28	luxury	luxury	NOUN
ftr-362	851	29	rv	rv	NOUN
ftr-362	851	30	.	.	PUNCT
ftr-362	852	1	the	the	DET
ftr-362	852	2	court	court	NOUN
ftr-362	852	3	(	(	PUNCT
ftr-362	852	4	judge	judge	NOUN
ftr-362	852	5	goeke	goeke	ADJ
ftr-362	852	6	)	)	PUNCT
ftr-362	852	7	found	find	VERB
ftr-362	852	8	that	that	SCONJ
ftr-362	852	9	the	the	DET
ftr-362	852	10	rv	rv	PROPN
ftr-362	852	11	was	be	AUX
ftr-362	852	12	not	not	PART
ftr-362	852	13	used	use	VERB
ftr-362	852	14	by	by	ADP
ftr-362	852	15	the	the	DET
ftr-362	852	16	llc	llc	PROPN
ftr-362	852	17	in	in	ADP
ftr-362	852	18	its	its	PRON
ftr-362	852	19	leasing	leasing	NOUN
ftr-362	852	20	activity	activity	NOUN
ftr-362	852	21	and	and	CCONJ
ftr-362	852	22	therefore	therefore	ADV
ftr-362	852	23	the	the	DET
ftr-362	852	24	taxpayer	taxpayer	NOUN
ftr-362	852	25	was	be	AUX
ftr-362	852	26	not	not	PART
ftr-362	852	27	atrisk	atrisk	NOUN
ftr-362	852	28	under	under	ADP
ftr-362	852	29	§	§	PROPN
ftr-362	852	30	465	465	NUM
ftr-362	852	31	for	for	ADP
ftr-362	852	32	the	the	DET
ftr-362	852	33	contribution	contribution	NOUN
ftr-362	852	34	to	to	ADP
ftr-362	852	35	the	the	DET
ftr-362	852	36	llc	llc	NOUN
ftr-362	852	37	because	because	SCONJ
ftr-362	852	38	the	the	DET
ftr-362	852	39	funds	fund	NOUN
ftr-362	852	40	were	be	AUX
ftr-362	852	41	not	not	PART
ftr-362	852	42	borrowed	borrow	VERB
ftr-362	852	43	for	for	ADP
ftr-362	852	44	use	use	NOUN
ftr-362	852	45	“	"	PUNCT
ftr-362	852	46	in	in	ADP
ftr-362	852	47	an	an	DET
ftr-362	852	48	activity	activity	NOUN
ftr-362	852	49	”	"	PUNCT
ftr-362	852	50	as	as	SCONJ
ftr-362	852	51	required	require	VERB
ftr-362	852	52	by	by	ADP
ftr-362	852	53	§	§	PROPN
ftr-362	852	54	465(b)(2	465(b)(2	PROPN
ftr-362	852	55	)	)	PUNCT
ftr-362	852	56	.	.	PUNCT
ftr-362	853	1	8	8	X
ftr-362	853	2	.	.	X
ftr-362	853	3	estate	estate	NOUN
ftr-362	853	4	of	of	ADP
ftr-362	853	5	stangeland	stangeland	PROPN
ftr-362	853	6	v.	v.	PROPN
ftr-362	853	7	commissioner	commissioner	PROPN
ftr-362	853	8	,	,	PUNCT
ftr-362	853	9	t.c	t.c	PROPN
ftr-362	853	10	.	.	PROPN
ftr-362	853	11	memo	memo	NOUN
ftr-362	853	12	.	.	PUNCT
ftr-362	854	1	2010	2010	NUM
ftr-362	854	2	-	-	SYM
ftr-362	854	3	185	185	NUM
ftr-362	854	4	(	(	PUNCT
ftr-362	854	5	8/16/10	8/16/10	NUM
ftr-362	854	6	)	)	PUNCT
ftr-362	854	7	.	.	PUNCT
ftr-362	855	1	the	the	DET
ftr-362	855	2	deceased	deceased	ADJ
ftr-362	855	3	taxpayer	taxpayer	NOUN
ftr-362	855	4	was	be	AUX
ftr-362	855	5	an	an	DET
ftr-362	855	6	investor	investor	NOUN
ftr-362	855	7	in	in	ADP
ftr-362	855	8	numerous	numerous	ADJ
ftr-362	855	9	business	business	NOUN
ftr-362	855	10	enterprises	enterprise	NOUN
ftr-362	855	11	,	,	PUNCT
ftr-362	855	12	all	all	PRON
ftr-362	855	13	of	of	ADP
ftr-362	855	14	which	which	PRON
ftr-362	855	15	were	be	AUX
ftr-362	855	16	independently	independently	ADV
ftr-362	855	17	managed	manage	VERB
ftr-362	855	18	.	.	PUNCT
ftr-362	856	1	one	one	NUM
ftr-362	856	2	of	of	ADP
ftr-362	856	3	the	the	DET
ftr-362	856	4	businesses	business	NOUN
ftr-362	856	5	,	,	PUNCT
ftr-362	856	6	r&l	r&l	PROPN
ftr-362	856	7	air	air	NOUN
ftr-362	856	8	,	,	PUNCT
ftr-362	856	9	l.l.c	l.l.c	NOUN
ftr-362	856	10	.	.	PROPN
ftr-362	856	11	,	,	PUNCT
ftr-362	856	12	was	be	AUX
ftr-362	856	13	formed	form	VERB
ftr-362	856	14	to	to	PART
ftr-362	856	15	own	own	VERB
ftr-362	856	16	and	and	CCONJ
ftr-362	856	17	lease	lease	VERB
ftr-362	856	18	two	two	NUM
ftr-362	856	19	airplanes	airplane	NOUN
ftr-362	856	20	.	.	PUNCT
ftr-362	857	1	the	the	DET
ftr-362	857	2	airplanes	airplane	NOUN
ftr-362	857	3	were	be	AUX
ftr-362	857	4	managed	manage	VERB
ftr-362	857	5	by	by	ADP
ftr-362	857	6	a	a	DET
ftr-362	857	7	third	third	ADJ
ftr-362	857	8	party	party	NOUN
ftr-362	857	9	under	under	ADP
ftr-362	857	10	contract	contract	NOUN
ftr-362	857	11	.	.	PUNCT
ftr-362	858	1	the	the	DET
ftr-362	858	2	taxpayer	taxpayer	NOUN
ftr-362	858	3	also	also	ADV
ftr-362	858	4	maintained	maintain	VERB
ftr-362	858	5	a	a	DET
ftr-362	858	6	consulting	consulting	NOUN
ftr-362	858	7	business	business	NOUN
ftr-362	858	8	as	as	ADP
ftr-362	858	9	a	a	DET
ftr-362	858	10	sole	sole	ADJ
ftr-362	858	11	-	-	PUNCT
ftr-362	858	12	proprietor	proprietor	NOUN
ftr-362	858	13	to	to	PART
ftr-362	858	14	help	help	VERB
ftr-362	858	15	manage	manage	VERB
ftr-362	858	16	his	his	PRON
ftr-362	858	17	businesses	business	NOUN
ftr-362	858	18	.	.	PUNCT
ftr-362	859	1	he	he	PRON
ftr-362	859	2	worked	work	VERB
ftr-362	859	3	approximately	approximately	ADV
ftr-362	859	4	50	50	NUM
ftr-362	859	5	hours	hour	NOUN
ftr-362	859	6	per	per	ADP
ftr-362	859	7	week	week	NOUN
ftr-362	859	8	for	for	ADP
ftr-362	859	9	the	the	DET
ftr-362	859	10	consulting	consulting	NOUN
ftr-362	859	11	business	business	NOUN
ftr-362	859	12	.	.	PUNCT
ftr-362	860	1	the	the	DET
ftr-362	860	2	taxpayer	taxpayer	NOUN
ftr-362	860	3	periodically	periodically	ADV
ftr-362	860	4	leased	lease	VERB
ftr-362	860	5	the	the	DET
ftr-362	860	6	r&l	r&l	PROPN
ftr-362	860	7	airplanes	airplane	NOUN
ftr-362	860	8	for	for	ADP
ftr-362	860	9	use	use	NOUN
ftr-362	860	10	in	in	ADP
ftr-362	860	11	his	his	PRON
ftr-362	860	12	consulting	consulting	NOUN
ftr-362	860	13	business	business	NOUN
ftr-362	860	14	and	and	CCONJ
ftr-362	860	15	also	also	ADV
ftr-362	860	16	used	use	VERB
ftr-362	860	17	the	the	DET
ftr-362	860	18	airplanes	airplane	NOUN
ftr-362	860	19	in	in	ADP
ftr-362	860	20	the	the	DET
ftr-362	860	21	course	course	NOUN
ftr-362	860	22	of	of	ADP
ftr-362	860	23	charitable	charitable	ADJ
ftr-362	860	24	activities	activity	NOUN
ftr-362	860	25	and	and	CCONJ
ftr-362	860	26	in	in	ADP
ftr-362	860	27	pursuit	pursuit	NOUN
ftr-362	860	28	of	of	ADP
ftr-362	860	29	private	private	ADJ
ftr-362	860	30	investment	investment	NOUN
ftr-362	860	31	activities	activity	NOUN
ftr-362	860	32	.	.	PUNCT
ftr-362	861	1	the	the	DET
ftr-362	861	2	court	court	NOUN
ftr-362	861	3	(	(	PUNCT
ftr-362	861	4	judge	judge	PROPN
ftr-362	861	5	cohen	cohen	PROPN
ftr-362	861	6	)	)	PUNCT
ftr-362	861	7	first	first	ADV
ftr-362	861	8	held	hold	VERB
ftr-362	861	9	that	that	SCONJ
ftr-362	861	10	the	the	DET
ftr-362	861	11	taxpayer	taxpayer	NOUN
ftr-362	861	12	’s	’s	PART
ftr-362	861	13	consulting	consulting	NOUN
ftr-362	861	14	activities	activity	NOUN
ftr-362	861	15	did	do	AUX
ftr-362	861	16	not	not	PART
ftr-362	861	17	constitute	constitute	VERB
ftr-362	861	18	a	a	DET
ftr-362	861	19	trade	trade	NOUN
ftr-362	861	20	or	or	CCONJ
ftr-362	861	21	business	business	NOUN
ftr-362	861	22	but	but	CCONJ
ftr-362	861	23	described	describe	VERB
ftr-362	861	24	the	the	DET
ftr-362	861	25	consulting	consulting	NOUN
ftr-362	861	26	activities	activity	NOUN
ftr-362	861	27	as	as	ADP
ftr-362	861	28	being	be	AUX
ftr-362	861	29	engaged	engage	VERB
ftr-362	861	30	to	to	PART
ftr-362	861	31	increase	increase	VERB
ftr-362	861	32	the	the	DET
ftr-362	861	33	value	value	NOUN
ftr-362	861	34	of	of	ADP
ftr-362	861	35	the	the	DET
ftr-362	861	36	taxpayer	taxpayer	NOUN
ftr-362	861	37	’s	’s	PART
ftr-362	861	38	numerous	numerous	ADJ
ftr-362	861	39	investments	investment	NOUN
ftr-362	861	40	.	.	PUNCT
ftr-362	862	1	the	the	DET
ftr-362	862	2	court	court	NOUN
ftr-362	862	3	thus	thus	ADV
ftr-362	862	4	disallowed	disallow	VERB
ftr-362	862	5	deductions	deduction	NOUN
ftr-362	862	6	of	of	ADP
ftr-362	862	7	expenses	expense	NOUN
ftr-362	862	8	incurred	incur	VERB
ftr-362	862	9	in	in	ADP
ftr-362	862	10	the	the	DET
ftr-362	862	11	consulting	consulting	NOUN
ftr-362	862	12	activities	activity	NOUN
ftr-362	862	13	.	.	PUNCT
ftr-362	863	1	the	the	DET
ftr-362	863	2	court	court	NOUN
ftr-362	863	3	also	also	ADV
ftr-362	863	4	rejected	reject	VERB
ftr-362	863	5	the	the	DET
ftr-362	863	6	taxpayer	taxpayer	NOUN
ftr-362	863	7	’s	’s	PART
ftr-362	863	8	argument	argument	NOUN
ftr-362	863	9	that	that	SCONJ
ftr-362	863	10	the	the	DET
ftr-362	863	11	consulting	consulting	NOUN
ftr-362	863	12	business	business	NOUN
ftr-362	863	13	should	should	AUX
ftr-362	863	14	be	be	AUX
ftr-362	863	15	combined	combine	VERB
ftr-362	863	16	with	with	ADP
ftr-362	863	17	the	the	DET
ftr-362	863	18	airplane	airplane	NOUN
ftr-362	863	19	leasing	leasing	NOUN
ftr-362	863	20	business	business	NOUN
ftr-362	863	21	as	as	ADP
ftr-362	863	22	a	a	DET
ftr-362	863	23	single	single	ADJ
ftr-362	863	24	activity	activity	NOUN
ftr-362	863	25	in	in	ADP
ftr-362	863	26	which	which	PRON
ftr-362	863	27	the	the	DET
ftr-362	863	28	taxpayer	taxpayer	NOUN
ftr-362	863	29	participated	participate	VERB
ftr-362	863	30	for	for	ADP
ftr-362	863	31	more	more	ADJ
ftr-362	863	32	than	than	ADP
ftr-362	863	33	500	500	NUM
ftr-362	863	34	hours	hour	NOUN
ftr-362	863	35	.	.	PUNCT
ftr-362	864	1	to	to	PART
ftr-362	864	2	combine	combine	VERB
ftr-362	864	3	the	the	DET
ftr-362	864	4	two	two	NUM
ftr-362	864	5	activities	activity	NOUN
ftr-362	864	6	under	under	ADP
ftr-362	864	7	reg	reg	NOUN
ftr-362	864	8	.	.	PUNCT
ftr-362	865	1	§	§	PROPN
ftr-362	865	2	1.469	1.469	NUM
ftr-362	865	3	-	-	SYM
ftr-362	865	4	4(c	4(c	NUM
ftr-362	865	5	)	)	PUNCT
ftr-362	865	6	,	,	PUNCT
ftr-362	865	7	both	both	PRON
ftr-362	865	8	must	must	AUX
ftr-362	865	9	be	be	AUX
ftr-362	865	10	found	find	VERB
ftr-362	865	11	to	to	PART
ftr-362	865	12	constitute	constitute	VERB
ftr-362	865	13	a	a	DET
ftr-362	865	14	trade	trade	NOUN
ftr-362	865	15	or	or	CCONJ
ftr-362	865	16	business	business	NOUN
ftr-362	865	17	,	,	PUNCT
ftr-362	865	18	a	a	DET
ftr-362	865	19	test	test	NOUN
ftr-362	865	20	which	which	PRON
ftr-362	865	21	the	the	DET
ftr-362	865	22	consulting	consulting	NOUN
ftr-362	865	23	activity	activity	NOUN
ftr-362	865	24	failed	fail	VERB
ftr-362	865	25	.	.	PUNCT
ftr-362	866	1	the	the	DET
ftr-362	866	2	court	court	NOUN
ftr-362	866	3	also	also	ADV
ftr-362	866	4	rejected	reject	VERB
ftr-362	866	5	the	the	DET
ftr-362	866	6	taxpayer	taxpayer	NOUN
ftr-362	866	7	’s	’s	PART
ftr-362	866	8	argument	argument	NOUN
ftr-362	866	9	that	that	SCONJ
ftr-362	866	10	his	his	PRON
ftr-362	866	11	participation	participation	NOUN
ftr-362	866	12	in	in	ADP
ftr-362	866	13	the	the	DET
ftr-362	866	14	two	two	NUM
ftr-362	866	15	activities	activity	NOUN
ftr-362	866	16	qualified	qualified	ADJ
ftr-362	866	17	under	under	ADP
ftr-362	866	18	the	the	DET
ftr-362	866	19	significant	significant	ADJ
ftr-362	866	20	participation	participation	NOUN
ftr-362	866	21	test	test	NOUN
ftr-362	866	22	of	of	ADP
ftr-362	866	23	reg	reg	NOUN
ftr-362	866	24	.	.	PUNCT
ftr-362	867	1	§	§	PROPN
ftr-362	867	2	1.469	1.469	NUM
ftr-362	867	3	-	-	SYM
ftr-362	867	4	5t(a)(4	5t(a)(4	NUM
ftr-362	867	5	)	)	PUNCT
ftr-362	867	6	,	,	PUNCT
ftr-362	867	7	again	again	ADV
ftr-362	867	8	because	because	SCONJ
ftr-362	867	9	the	the	DET
ftr-362	867	10	consulting	consulting	NOUN
ftr-362	867	11	activity	activity	NOUN
ftr-362	867	12	failed	fail	VERB
ftr-362	867	13	to	to	PART
ftr-362	867	14	qualify	qualify	VERB
ftr-362	867	15	as	as	ADP
ftr-362	867	16	a	a	DET
ftr-362	867	17	trade	trade	NOUN
ftr-362	867	18	or	or	CCONJ
ftr-362	867	19	business	business	NOUN
ftr-362	867	20	.	.	PUNCT
ftr-362	868	1	however	however	ADV
ftr-362	868	2	,	,	PUNCT
ftr-362	868	3	for	for	ADP
ftr-362	868	4	one	one	NUM
ftr-362	868	5	of	of	ADP
ftr-362	868	6	the	the	DET
ftr-362	868	7	three	three	NUM
ftr-362	868	8	tax	tax	NOUN
ftr-362	868	9	years	year	NOUN
ftr-362	868	10	at	at	ADP
ftr-362	868	11	issue	issue	NOUN
ftr-362	868	12	,	,	PUNCT
ftr-362	868	13	the	the	DET
ftr-362	868	14	court	court	NOUN
ftr-362	868	15	found	find	VERB
ftr-362	868	16	that	that	SCONJ
ftr-362	868	17	the	the	DET
ftr-362	868	18	taxpayer	taxpayer	NOUN
ftr-362	868	19	participated	participate	VERB
ftr-362	868	20	in	in	ADP
ftr-362	868	21	activities	activity	NOUN
ftr-362	868	22	of	of	ADP
ftr-362	868	23	various	various	ADJ
ftr-362	868	24	businesses	business	NOUN
ftr-362	868	25	for	for	ADP
ftr-362	868	26	more	more	ADJ
ftr-362	868	27	than	than	ADP
ftr-362	868	28	500	500	NUM
ftr-362	868	29	hours	hour	NOUN
ftr-362	868	30	and	and	CCONJ
ftr-362	868	31	in	in	ADP
ftr-362	868	32	the	the	DET
ftr-362	868	33	airplane	airplane	NOUN
ftr-362	868	34	leasing	leasing	NOUN
ftr-362	868	35	activity	activity	NOUN
ftr-362	868	36	for	for	ADP
ftr-362	868	37	at	at	ADV
ftr-362	868	38	least	least	ADV
ftr-362	868	39	100	100	NUM
ftr-362	868	40	hours	hour	NOUN
ftr-362	868	41	,	,	PUNCT
ftr-362	868	42	and	and	CCONJ
ftr-362	868	43	that	that	SCONJ
ftr-362	868	44	the	the	DET
ftr-362	868	45	losses	loss	NOUN
ftr-362	868	46	from	from	ADP
ftr-362	868	47	the	the	DET
ftr-362	868	48	airplane	airplane	NOUN
ftr-362	868	49	leasing	leasing	NOUN
ftr-362	868	50	activity	activity	NOUN
ftr-362	868	51	were	be	AUX
ftr-362	868	52	not	not	PART
ftr-362	868	53	passive	passive	ADJ
ftr-362	868	54	activity	activity	NOUN
ftr-362	868	55	losses	loss	NOUN
ftr-362	868	56	for	for	ADP
ftr-362	868	57	that	that	DET
ftr-362	868	58	year	year	NOUN
ftr-362	868	59	.	.	PUNCT
ftr-362	869	1	9	9	X
ftr-362	869	2	.	.	X
ftr-362	869	3	homer	homer	PROPN
ftr-362	869	4	simpson	simpson	PROPN
ftr-362	869	5	loses	lose	VERB
ftr-362	869	6	in	in	ADP
ftr-362	869	7	the	the	DET
ftr-362	869	8	tax	tax	NOUN
ftr-362	869	9	court	court	NOUN
ftr-362	869	10	.	.	PUNCT
ftr-362	870	1	time	time	NOUN
ftr-362	870	2	off	off	ADP
ftr-362	870	3	from	from	ADP
ftr-362	870	4	the	the	DET
ftr-362	870	5	nuclear	nuclear	ADJ
ftr-362	870	6	power	power	NOUN
ftr-362	870	7	plant	plant	NOUN
ftr-362	870	8	is	be	AUX
ftr-362	870	9	not	not	PART
ftr-362	870	10	being	be	AUX
ftr-362	870	11	a	a	DET
ftr-362	870	12	real	real	ADJ
ftr-362	870	13	estate	estate	NOUN
ftr-362	870	14	professional	professional	NOUN
ftr-362	870	15	.	.	PUNCT
ftr-362	871	1	moss	moss	PROPN
ftr-362	871	2	v.	v.	PROPN
ftr-362	871	3	commissioner	commissioner	PROPN
ftr-362	871	4	,	,	PUNCT
ftr-362	871	5	135	135	NUM
ftr-362	871	6	t.c	t.c	PROPN
ftr-362	871	7	.	.	PUNCT
ftr-362	872	1	no	no	INTJ
ftr-362	872	2	.	.	NOUN
ftr-362	872	3	18	18	NUM
ftr-362	872	4	(	(	PUNCT
ftr-362	872	5	9/20/10	9/20/10	NUM
ftr-362	872	6	)	)	PUNCT
ftr-362	872	7	.	.	PUNCT
ftr-362	873	1	the	the	DET
ftr-362	873	2	taxpayer	taxpayer	NOUN
ftr-362	873	3	,	,	PUNCT
ftr-362	873	4	who	who	PRON
ftr-362	873	5	worked	work	VERB
ftr-362	873	6	full	full	ADJ
ftr-362	873	7	time	time	NOUN
ftr-362	873	8	as	as	ADP
ftr-362	873	9	a	a	DET
ftr-362	873	10	maintenance	maintenance	NOUN
ftr-362	873	11	planner	planner	NOUN
ftr-362	873	12	at	at	ADP
ftr-362	873	13	a	a	DET
ftr-362	873	14	nuclear	nuclear	ADJ
ftr-362	873	15	power	power	NOUN
ftr-362	873	16	plant	plant	NOUN
ftr-362	873	17	,	,	PUNCT
ftr-362	873	18	owned	own	VERB
ftr-362	873	19	several	several	ADJ
ftr-362	873	20	rental	rental	ADJ
ftr-362	873	21	real	real	ADJ
ftr-362	873	22	estate	estate	NOUN
ftr-362	873	23	properties	property	NOUN
ftr-362	873	24	.	.	PUNCT
ftr-362	874	1	the	the	DET
ftr-362	874	2	taxpayer	taxpayer	NOUN
ftr-362	874	3	recorded	record	VERB
ftr-362	874	4	the	the	DET
ftr-362	874	5	days	day	NOUN
ftr-362	874	6	,	,	PUNCT
ftr-362	874	7	but	but	CCONJ
ftr-362	874	8	not	not	PART
ftr-362	874	9	606	606	NUM
ftr-362	874	10	florida	florida	PROPN
ftr-362	874	11	tax	tax	NOUN
ftr-362	874	12	review	review	NOUN
ftr-362	874	13	[	[	X
ftr-362	874	14	vol	vol	NOUN
ftr-362	874	15	.	.	PUNCT
ftr-362	875	1	10:9	10:9	NUM
ftr-362	875	2	the	the	DET
ftr-362	875	3	time	time	NOUN
ftr-362	875	4	worked	work	VERB
ftr-362	875	5	in	in	ADP
ftr-362	875	6	maintenance	maintenance	NOUN
ftr-362	875	7	on	on	ADP
ftr-362	875	8	the	the	DET
ftr-362	875	9	rental	rental	ADJ
ftr-362	875	10	properties	property	NOUN
ftr-362	875	11	in	in	ADP
ftr-362	875	12	a	a	DET
ftr-362	875	13	daily	daily	ADJ
ftr-362	875	14	calendar	calendar	NOUN
ftr-362	875	15	.	.	PUNCT
ftr-362	876	1	the	the	DET
ftr-362	876	2	taxpayer	taxpayer	NOUN
ftr-362	876	3	claimed	claim	VERB
ftr-362	876	4	that	that	SCONJ
ftr-362	876	5	he	he	PRON
ftr-362	876	6	worked	work	VERB
ftr-362	876	7	a	a	DET
ftr-362	876	8	total	total	NOUN
ftr-362	876	9	of	of	ADP
ftr-362	876	10	645	645	NUM
ftr-362	876	11	hours	hour	NOUN
ftr-362	876	12	on	on	ADP
ftr-362	876	13	the	the	DET
ftr-362	876	14	rental	rental	ADJ
ftr-362	876	15	properties	property	NOUN
ftr-362	876	16	(	(	PUNCT
ftr-362	876	17	including	include	VERB
ftr-362	876	18	travel	travel	NOUN
ftr-362	876	19	time	time	NOUN
ftr-362	876	20	)	)	PUNCT
ftr-362	876	21	and	and	CCONJ
ftr-362	876	22	attempted	attempt	VERB
ftr-362	876	23	to	to	PART
ftr-362	876	24	add	add	VERB
ftr-362	876	25	time	time	NOUN
ftr-362	876	26	that	that	SCONJ
ftr-362	876	27	he	he	PRON
ftr-362	876	28	was	be	AUX
ftr-362	876	29	“	"	PUNCT
ftr-362	876	30	oncall	oncall	NOUN
ftr-362	876	31	”	"	PUNCT
ftr-362	876	32	anytime	anytime	NOUN
ftr-362	876	33	he	he	PRON
ftr-362	876	34	was	be	AUX
ftr-362	876	35	not	not	PART
ftr-362	876	36	working	work	VERB
ftr-362	876	37	at	at	ADP
ftr-362	876	38	the	the	DET
ftr-362	876	39	power	power	NOUN
ftr-362	876	40	plant	plant	NOUN
ftr-362	876	41	in	in	ADP
ftr-362	876	42	order	order	NOUN
ftr-362	876	43	to	to	PART
ftr-362	876	44	satisfy	satisfy	VERB
ftr-362	876	45	the	the	DET
ftr-362	876	46	minimum	minimum	ADJ
ftr-362	876	47	750	750	NUM
ftr-362	876	48	hour	hour	NOUN
ftr-362	876	49	requirement	requirement	NOUN
ftr-362	876	50	of	of	ADP
ftr-362	876	51	§	§	PROPN
ftr-362	876	52	469(c)(7)(b)(ii	469(c)(7)(b)(ii	NUM
ftr-362	876	53	)	)	PUNCT
ftr-362	876	54	to	to	PART
ftr-362	876	55	qualify	qualify	VERB
ftr-362	876	56	as	as	ADP
ftr-362	876	57	a	a	DET
ftr-362	876	58	real	real	ADJ
ftr-362	876	59	estate	estate	NOUN
ftr-362	876	60	professional	professional	NOUN
ftr-362	876	61	.	.	PUNCT
ftr-362	877	1	the	the	DET
ftr-362	877	2	court	court	NOUN
ftr-362	877	3	(	(	PUNCT
ftr-362	877	4	judge	judge	PROPN
ftr-362	877	5	wells	wells	PROPN
ftr-362	877	6	)	)	PUNCT
ftr-362	877	7	held	hold	VERB
ftr-362	877	8	that	that	SCONJ
ftr-362	877	9	only	only	ADJ
ftr-362	877	10	time	time	NOUN
ftr-362	877	11	for	for	SCONJ
ftr-362	877	12	services	service	NOUN
ftr-362	877	13	actually	actually	ADV
ftr-362	877	14	performed	perform	VERB
ftr-362	877	15	could	could	AUX
ftr-362	877	16	be	be	AUX
ftr-362	877	17	counted	count	VERB
ftr-362	877	18	towards	towards	ADP
ftr-362	877	19	the	the	DET
ftr-362	877	20	750	750	NUM
ftr-362	877	21	hour	hour	NOUN
ftr-362	877	22	requirement	requirement	NOUN
ftr-362	877	23	,	,	PUNCT
ftr-362	877	24	which	which	PRON
ftr-362	877	25	did	do	AUX
ftr-362	877	26	not	not	PART
ftr-362	877	27	include	include	VERB
ftr-362	877	28	time	time	NOUN
ftr-362	877	29	while	while	SCONJ
ftr-362	877	30	the	the	DET
ftr-362	877	31	taxpayer	taxpayer	NOUN
ftr-362	877	32	was	be	AUX
ftr-362	877	33	on	on	ADP
ftr-362	877	34	call	call	NOUN
ftr-362	877	35	.	.	PUNCT
ftr-362	878	1	however	however	ADV
ftr-362	878	2	,	,	PUNCT
ftr-362	878	3	the	the	DET
ftr-362	878	4	court	court	NOUN
ftr-362	878	5	also	also	ADV
ftr-362	878	6	found	find	VERB
ftr-362	878	7	that	that	SCONJ
ftr-362	878	8	the	the	DET
ftr-362	878	9	taxpayer	taxpayer	NOUN
ftr-362	878	10	actively	actively	ADV
ftr-362	878	11	participated	participate	VERB
ftr-362	878	12	in	in	ADP
ftr-362	878	13	the	the	DET
ftr-362	878	14	rental	rental	ADJ
ftr-362	878	15	real	real	ADJ
ftr-362	878	16	estate	estate	NOUN
ftr-362	878	17	activities	activity	NOUN
ftr-362	878	18	and	and	CCONJ
ftr-362	878	19	was	be	AUX
ftr-362	878	20	,	,	PUNCT
ftr-362	878	21	therefore	therefore	ADV
ftr-362	878	22	,	,	PUNCT
ftr-362	878	23	entitled	entitle	VERB
ftr-362	878	24	to	to	ADP
ftr-362	878	25	the	the	DET
ftr-362	878	26	§	§	PROPN
ftr-362	878	27	469(i	469(i	PROPN
ftr-362	878	28	)	)	PUNCT
ftr-362	878	29	$	$	SYM
ftr-362	878	30	25,000	25,000	NUM
ftr-362	878	31	allowance	allowance	NOUN
ftr-362	878	32	,	,	PUNCT
ftr-362	878	33	but	but	CCONJ
ftr-362	878	34	subject	subject	ADJ
ftr-362	878	35	to	to	ADP
ftr-362	878	36	being	be	AUX
ftr-362	878	37	phased	phase	VERB
ftr-362	878	38	out	out	ADP
ftr-362	878	39	to	to	ADP
ftr-362	878	40	the	the	DET
ftr-362	878	41	extent	extent	NOUN
ftr-362	878	42	the	the	DET
ftr-362	878	43	taxpayer	taxpayer	NOUN
ftr-362	878	44	’s	’s	PART
ftr-362	878	45	income	income	NOUN
ftr-362	878	46	exceeded	exceed	VERB
ftr-362	878	47	$	$	SYM
ftr-362	878	48	100,000	100,000	NUM
ftr-362	878	49	.	.	PUNCT
ftr-362	879	1	the	the	DET
ftr-362	879	2	court	court	NOUN
ftr-362	879	3	also	also	ADV
ftr-362	879	4	held	hold	VERB
ftr-362	879	5	that	that	SCONJ
ftr-362	879	6	the	the	DET
ftr-362	879	7	taxpayer	taxpayer	NOUN
ftr-362	879	8	was	be	AUX
ftr-362	879	9	subject	subject	ADJ
ftr-362	879	10	to	to	ADP
ftr-362	879	11	the	the	DET
ftr-362	879	12	§	§	PROPN
ftr-362	879	13	6662	6662	NUM
ftr-362	879	14	accuracy	accuracy	NOUN
ftr-362	879	15	related	relate	VERB
ftr-362	879	16	penalty	penalty	NOUN
ftr-362	879	17	.	.	PUNCT
ftr-362	880	1	10	10	NUM
ftr-362	880	2	.	.	PUNCT
ftr-362	881	1	now	now	ADV
ftr-362	881	2	here	here	ADV
ftr-362	881	3	’s	’	VERB
ftr-362	881	4	really	really	ADV
ftr-362	881	5	bad	bad	ADJ
ftr-362	881	6	grouping	grouping	NOUN
ftr-362	881	7	.	.	PUNCT
ftr-362	882	1	dunn	dunn	PROPN
ftr-362	882	2	v.	v.	PROPN
ftr-362	882	3	commissioner	commissioner	PROPN
ftr-362	882	4	,	,	PUNCT
ftr-362	882	5	t.c	t.c	PROPN
ftr-362	882	6	.	.	PROPN
ftr-362	882	7	memo	memo	NOUN
ftr-362	882	8	.	.	PUNCT
ftr-362	883	1	2010	2010	NUM
ftr-362	883	2	-	-	SYM
ftr-362	883	3	198	198	NUM
ftr-362	883	4	(	(	PUNCT
ftr-362	883	5	9/13/10	9/13/10	NUM
ftr-362	883	6	)	)	PUNCT
ftr-362	883	7	.	.	PUNCT
ftr-362	884	1	the	the	DET
ftr-362	884	2	tax	tax	NOUN
ftr-362	884	3	court	court	NOUN
ftr-362	884	4	(	(	PUNCT
ftr-362	884	5	judge	judge	PROPN
ftr-362	884	6	thornton	thornton	PROPN
ftr-362	884	7	)	)	PUNCT
ftr-362	884	8	held	hold	VERB
ftr-362	884	9	that	that	SCONJ
ftr-362	884	10	the	the	DET
ftr-362	884	11	taxpayer	taxpayer	NOUN
ftr-362	884	12	’s	’s	PART
ftr-362	884	13	(	(	PUNCT
ftr-362	884	14	1	1	X
ftr-362	884	15	)	)	PUNCT
ftr-362	884	16	medical	medical	ADJ
ftr-362	884	17	practice	practice	NOUN
ftr-362	884	18	conducted	conduct	VERB
ftr-362	884	19	as	as	ADP
ftr-362	884	20	an	an	DET
ftr-362	884	21	employee	employee	NOUN
ftr-362	884	22	,	,	PUNCT
ftr-362	884	23	(	(	PUNCT
ftr-362	884	24	2	2	X
ftr-362	884	25	)	)	PUNCT
ftr-362	884	26	property	property	NOUN
ftr-362	884	27	management	management	NOUN
ftr-362	884	28	business	business	NOUN
ftr-362	884	29	conducted	conduct	VERB
ftr-362	884	30	through	through	ADP
ftr-362	884	31	an	an	DET
ftr-362	884	32	s	s	NOUN
ftr-362	884	33	corporation	corporation	NOUN
ftr-362	884	34	,	,	PUNCT
ftr-362	884	35	and	and	CCONJ
ftr-362	884	36	(	(	PUNCT
ftr-362	884	37	3	3	X
ftr-362	884	38	)	)	PUNCT
ftr-362	884	39	airplane	airplane	NOUN
ftr-362	884	40	leasing	leasing	NOUN
ftr-362	884	41	conducted	conduct	VERB
ftr-362	884	42	through	through	ADP
ftr-362	884	43	an	an	DET
ftr-362	884	44	llc	llc	NOUN
ftr-362	884	45	could	could	AUX
ftr-362	884	46	not	not	PART
ftr-362	884	47	be	be	AUX
ftr-362	884	48	grouped	group	VERB
ftr-362	884	49	for	for	ADP
ftr-362	884	50	purposes	purpose	NOUN
ftr-362	884	51	of	of	ADP
ftr-362	884	52	applying	apply	VERB
ftr-362	884	53	§	§	PROPN
ftr-362	884	54	469	469	NUM
ftr-362	884	55	,	,	PUNCT
ftr-362	884	56	because	because	SCONJ
ftr-362	884	57	they	they	PRON
ftr-362	884	58	did	do	AUX
ftr-362	884	59	not	not	PART
ftr-362	884	60	constitute	constitute	VERB
ftr-362	884	61	an	an	DET
ftr-362	884	62	“	"	PUNCT
ftr-362	884	63	appropriate	appropriate	ADJ
ftr-362	884	64	economic	economic	ADJ
ftr-362	884	65	unit	unit	NOUN
ftr-362	884	66	”	"	PUNCT
ftr-362	884	67	within	within	ADP
ftr-362	884	68	the	the	DET
ftr-362	884	69	meaning	meaning	NOUN
ftr-362	884	70	of	of	ADP
ftr-362	884	71	reg	reg	NOUN
ftr-362	884	72	.	.	PUNCT
ftr-362	885	1	§	§	PROPN
ftr-362	885	2	1.469	1.469	NUM
ftr-362	885	3	-	-	SYM
ftr-362	885	4	4(c)(2	4(c)(2	NUM
ftr-362	885	5	)	)	PUNCT
ftr-362	885	6	.	.	PUNCT
ftr-362	886	1	the	the	DET
ftr-362	886	2	property	property	NOUN
ftr-362	886	3	management	management	NOUN
ftr-362	886	4	business	business	NOUN
ftr-362	886	5	and	and	CCONJ
ftr-362	886	6	the	the	DET
ftr-362	886	7	airplane	airplane	NOUN
ftr-362	886	8	leasing	leasing	NOUN
ftr-362	886	9	activity	activity	NOUN
ftr-362	886	10	were	be	AUX
ftr-362	886	11	found	find	VERB
ftr-362	886	12	to	to	PART
ftr-362	886	13	be	be	AUX
ftr-362	886	14	passive	passive	ADJ
ftr-362	886	15	activities	activity	NOUN
ftr-362	886	16	.	.	PUNCT
ftr-362	887	1	accuracy	accuracy	NOUN
ftr-362	887	2	related	relate	VERB
ftr-362	887	3	penalties	penalty	NOUN
ftr-362	887	4	were	be	AUX
ftr-362	887	5	imposed	impose	VERB
ftr-362	887	6	because	because	SCONJ
ftr-362	887	7	the	the	DET
ftr-362	887	8	taxpayer	taxpayer	NOUN
ftr-362	887	9	,	,	PUNCT
ftr-362	887	10	and	and	CCONJ
ftr-362	887	11	not	not	PART
ftr-362	887	12	his	his	PRON
ftr-362	887	13	advisors	advisor	NOUN
ftr-362	887	14	,	,	PUNCT
ftr-362	887	15	made	make	VERB
ftr-362	887	16	the	the	DET
ftr-362	887	17	decision	decision	NOUN
ftr-362	887	18	to	to	PART
ftr-362	887	19	characterize	characterize	VERB
ftr-362	887	20	the	the	DET
ftr-362	887	21	activities	activity	NOUN
ftr-362	887	22	as	as	ADP
ftr-362	887	23	passive	passive	ADJ
ftr-362	887	24	or	or	CCONJ
ftr-362	887	25	active	active	ADJ
ftr-362	887	26	,	,	PUNCT
ftr-362	887	27	and	and	CCONJ
ftr-362	887	28	the	the	DET
ftr-362	887	29	taxpayer	taxpayer	NOUN
ftr-362	887	30	acknowledged	acknowledge	VERB
ftr-362	887	31	on	on	ADP
ftr-362	887	32	brief	brief	NOUN
ftr-362	887	33	that	that	SCONJ
ftr-362	887	34	he	he	PRON
ftr-362	887	35	was	be	AUX
ftr-362	887	36	“	"	PUNCT
ftr-362	887	37	highly	highly	ADV
ftr-362	887	38	educated	educate	VERB
ftr-362	887	39	and	and	CCONJ
ftr-362	887	40	sophisticated	sophisticated	ADJ
ftr-362	887	41	and	and	CCONJ
ftr-362	887	42	possesses	possess	VERB
ftr-362	887	43	extensive	extensive	ADJ
ftr-362	887	44	business	business	NOUN
ftr-362	887	45	experience	experience	NOUN
ftr-362	887	46	”	"	PUNCT
ftr-362	887	47	and	and	CCONJ
ftr-362	887	48	conceded	concede	VERB
ftr-362	887	49	,	,	PUNCT
ftr-362	887	50	“	"	PUNCT
ftr-362	887	51	the	the	DET
ftr-362	887	52	standard	standard	NOUN
ftr-362	887	53	of	of	ADP
ftr-362	887	54	care	care	NOUN
ftr-362	887	55	that	that	PRON
ftr-362	887	56	must	must	AUX
ftr-362	887	57	have	have	AUX
ftr-362	887	58	been	be	AUX
ftr-362	887	59	exercised	exercise	VERB
ftr-362	887	60	by	by	ADP
ftr-362	887	61	the	the	DET
ftr-362	887	62	petitioner	petitioner	NOUN
ftr-362	887	63	is	be	AUX
ftr-362	887	64	a	a	DET
ftr-362	887	65	high	high	ADJ
ftr-362	887	66	one	one	NUM
ftr-362	887	67	.	.	PUNCT
ftr-362	887	68	”	"	PUNCT
ftr-362	888	1	•	•	ADP
ftr-362	888	2	the	the	DET
ftr-362	888	3	taxpayer	taxpayer	NOUN
ftr-362	888	4	’s	’s	PART
ftr-362	888	5	tax	tax	NOUN
ftr-362	888	6	advisor	advisor	NOUN
ftr-362	888	7	testified	testify	VERB
ftr-362	888	8	that	that	SCONJ
ftr-362	888	9	“	"	PUNCT
ftr-362	888	10	the	the	DET
ftr-362	888	11	client	client	NOUN
ftr-362	888	12	would	would	AUX
ftr-362	888	13	tell	tell	VERB
ftr-362	888	14	us	we	PRON
ftr-362	888	15	whether	whether	SCONJ
ftr-362	888	16	or	or	CCONJ
ftr-362	888	17	not	not	PART
ftr-362	888	18	it	it	PRON
ftr-362	888	19	was	be	AUX
ftr-362	888	20	passive	passive	ADJ
ftr-362	888	21	or	or	CCONJ
ftr-362	888	22	nonpassive	nonpassive	ADJ
ftr-362	888	23	.	.	PUNCT
ftr-362	889	1	…	…	PUNCT
ftr-362	889	2	we	we	PRON
ftr-362	889	3	would	would	AUX
ftr-362	889	4	have	have	VERB
ftr-362	889	5	to	to	PART
ftr-362	889	6	ask	ask	VERB
ftr-362	889	7	the	the	DET
ftr-362	889	8	client	client	NOUN
ftr-362	889	9	.	.	PUNCT
ftr-362	890	1	we	we	PRON
ftr-362	890	2	would	would	AUX
ftr-362	890	3	have	have	VERB
ftr-362	890	4	no	no	DET
ftr-362	890	5	way	way	NOUN
ftr-362	890	6	of	of	ADP
ftr-362	890	7	knowing	know	VERB
ftr-362	890	8	without	without	ADP
ftr-362	890	9	.	.	PUNCT
ftr-362	891	1	…	…	PUNCT
ftr-362	891	2	if	if	SCONJ
ftr-362	891	3	the	the	DET
ftr-362	891	4	client	client	NOUN
ftr-362	891	5	told	tell	VERB
ftr-362	891	6	us	we	PRON
ftr-362	891	7	it	it	PRON
ftr-362	891	8	was	be	AUX
ftr-362	891	9	passive	passive	ADJ
ftr-362	891	10	,	,	PUNCT
ftr-362	891	11	fine	fine	ADJ
ftr-362	891	12	.	.	PUNCT
ftr-362	892	1	it	it	PRON
ftr-362	892	2	was	be	AUX
ftr-362	892	3	passive	passive	ADJ
ftr-362	892	4	.	.	PUNCT
ftr-362	893	1	if	if	SCONJ
ftr-362	893	2	the	the	DET
ftr-362	893	3	client	client	NOUN
ftr-362	893	4	tells	tell	VERB
ftr-362	893	5	usyou	usyou	ADV
ftr-362	893	6	know	know	VERB
ftr-362	893	7	,	,	PUNCT
ftr-362	893	8	we	we	PRON
ftr-362	893	9	do	do	AUX
ftr-362	893	10	n’t	not	PART
ftr-362	893	11	know	know	VERB
ftr-362	893	12	unless	unless	SCONJ
ftr-362	893	13	the	the	DET
ftr-362	893	14	client	client	NOUN
ftr-362	893	15	tells	tell	VERB
ftr-362	893	16	us	we	PRON
ftr-362	893	17	.	.	PUNCT
ftr-362	893	18	”	"	PUNCT
ftr-362	894	1	•	•	NUM
ftr-362	894	2	hum	hum	NOUN
ftr-362	894	3	!	!	PUNCT
ftr-362	895	1	circular	circular	ADJ
ftr-362	895	2	230	230	NUM
ftr-362	895	3	issue	issue	NOUN
ftr-362	895	4	?	?	PUNCT
ftr-362	896	1	11	11	NUM
ftr-362	896	2	.	.	PUNCT
ftr-362	897	1	a	a	DET
ftr-362	897	2	real	real	ADJ
ftr-362	897	3	estate	estate	NOUN
ftr-362	897	4	professional	professional	NOUN
ftr-362	897	5	must	must	AUX
ftr-362	897	6	materially	materially	ADV
ftr-362	897	7	participate	participate	VERB
ftr-362	897	8	in	in	ADP
ftr-362	897	9	her	her	PRON
ftr-362	897	10	real	real	ADJ
ftr-362	897	11	estate	estate	NOUN
ftr-362	897	12	rental	rental	ADJ
ftr-362	897	13	activities	activity	NOUN
ftr-362	897	14	.	.	PUNCT
ftr-362	898	1	perez	perez	PROPN
ftr-362	898	2	v.	v.	PROPN
ftr-362	898	3	commissioner	commissioner	PROPN
ftr-362	898	4	,	,	PUNCT
ftr-362	898	5	t.c	t.c	PROPN
ftr-362	898	6	.	.	PROPN
ftr-362	898	7	memo	memo	NOUN
ftr-362	898	8	.	.	PUNCT
ftr-362	899	1	2010	2010	NUM
ftr-362	899	2	-	-	SYM
ftr-362	899	3	232	232	NUM
ftr-362	899	4	(	(	PUNCT
ftr-362	899	5	10/25/10	10/25/10	PROPN
ftr-362	899	6	)	)	PUNCT
ftr-362	899	7	.	.	PUNCT
ftr-362	900	1	section	section	NOUN
ftr-362	900	2	469(c)(2	469(c)(2	NOUN
ftr-362	900	3	)	)	PUNCT
ftr-362	900	4	provides	provide	VERB
ftr-362	900	5	that	that	PRON
ftr-362	900	6	rental	rental	ADJ
ftr-362	900	7	real	real	ADJ
ftr-362	900	8	estate	estate	NOUN
ftr-362	900	9	activities	activity	NOUN
ftr-362	900	10	are	be	AUX
ftr-362	900	11	per	per	ADP
ftr-362	900	12	se	se	X
ftr-362	900	13	passive	passive	ADJ
ftr-362	900	14	activities	activity	NOUN
ftr-362	900	15	.	.	PUNCT
ftr-362	901	1	however	however	ADV
ftr-362	901	2	,	,	PUNCT
ftr-362	901	3	§	§	PROPN
ftr-362	901	4	469(c)(7	469(c)(7	PROPN
ftr-362	901	5	)	)	PUNCT
ftr-362	901	6	excludes	exclude	VERB
ftr-362	901	7	rental	rental	ADJ
ftr-362	901	8	real	real	ADJ
ftr-362	901	9	estate	estate	NOUN
ftr-362	901	10	activities	activity	NOUN
ftr-362	901	11	of	of	ADP
ftr-362	901	12	a	a	DET
ftr-362	901	13	real	real	ADJ
ftr-362	901	14	estate	estate	NOUN
ftr-362	901	15	professional	professional	ADJ
ftr-362	901	16	from	from	ADP
ftr-362	901	17	the	the	DET
ftr-362	901	18	per	per	X
ftr-362	901	19	se	se	X
ftr-362	901	20	rule	rule	NOUN
ftr-362	901	21	.	.	PUNCT
ftr-362	902	1	the	the	DET
ftr-362	902	2	taxpayer	taxpayer	NOUN
ftr-362	902	3	was	be	AUX
ftr-362	902	4	a	a	DET
ftr-362	902	5	real	real	ADJ
ftr-362	902	6	estate	estate	NOUN
ftr-362	902	7	sales	sale	NOUN
ftr-362	902	8	person	person	NOUN
ftr-362	902	9	and	and	CCONJ
ftr-362	902	10	broker	broker	NOUN
ftr-362	902	11	who	who	PRON
ftr-362	902	12	owned	own	VERB
ftr-362	902	13	three	three	NUM
ftr-362	902	14	residential	residential	ADJ
ftr-362	902	15	rental	rental	ADJ
ftr-362	902	16	properties	property	NOUN
ftr-362	902	17	.	.	PUNCT
ftr-362	903	1	the	the	DET
ftr-362	903	2	taxpayer	taxpayer	NOUN
ftr-362	903	3	stipulated	stipulate	VERB
ftr-362	903	4	that	that	SCONJ
ftr-362	903	5	she	she	PRON
ftr-362	903	6	did	do	AUX
ftr-362	903	7	not	not	PART
ftr-362	903	8	materially	materially	ADV
ftr-362	903	9	participate	participate	VERB
ftr-362	903	10	in	in	ADP
ftr-362	903	11	those	those	DET
ftr-362	903	12	activities	activity	NOUN
ftr-362	903	13	under	under	ADP
ftr-362	903	14	the	the	DET
ftr-362	903	15	rules	rule	NOUN
ftr-362	903	16	of	of	ADP
ftr-362	903	17	temp	temp	NOUN
ftr-362	903	18	.	.	PUNCT
ftr-362	904	1	reg	reg	NOUN
ftr-362	904	2	.	.	PUNCT
ftr-362	905	1	§	§	PROPN
ftr-362	905	2	1.469	1.469	NUM
ftr-362	905	3	-	-	SYM
ftr-362	905	4	5	5	NUM
ftr-362	905	5	t.	t.	NOUN
ftr-362	905	6	the	the	DET
ftr-362	905	7	court	court	NOUN
ftr-362	905	8	(	(	PUNCT
ftr-362	905	9	judge	judge	NOUN
ftr-362	905	10	haines	haine	NOUN
ftr-362	905	11	)	)	PUNCT
ftr-362	905	12	rejected	reject	VERB
ftr-362	905	13	the	the	DET
ftr-362	905	14	taxpayer	taxpayer	NOUN
ftr-362	905	15	’s	’s	PART
ftr-362	905	16	argument	argument	NOUN
ftr-362	905	17	that	that	SCONJ
ftr-362	905	18	2011	2011	NUM
ftr-362	905	19	]	]	PUNCT
ftr-362	905	20	recent	recent	ADJ
ftr-362	905	21	developments	development	NOUN
ftr-362	905	22	in	in	ADP
ftr-362	905	23	federal	federal	ADJ
ftr-362	905	24	income	income	NOUN
ftr-362	905	25	taxation	taxation	NOUN
ftr-362	905	26	607	607	NUM
ftr-362	905	27	because	because	SCONJ
ftr-362	905	28	she	she	PRON
ftr-362	905	29	was	be	AUX
ftr-362	905	30	a	a	DET
ftr-362	905	31	qualified	qualified	ADJ
ftr-362	905	32	real	real	ADJ
ftr-362	905	33	estate	estate	NOUN
ftr-362	905	34	professional	professional	NOUN
ftr-362	905	35	all	all	PRON
ftr-362	905	36	of	of	ADP
ftr-362	905	37	her	her	PRON
ftr-362	905	38	real	real	ADJ
ftr-362	905	39	estate	estate	NOUN
ftr-362	905	40	activities	activity	NOUN
ftr-362	905	41	were	be	AUX
ftr-362	905	42	not	not	PART
ftr-362	905	43	passive	passive	ADJ
ftr-362	905	44	activities	activity	NOUN
ftr-362	905	45	.	.	PUNCT
ftr-362	906	1	the	the	DET
ftr-362	906	2	court	court	NOUN
ftr-362	906	3	pointed	point	VERB
ftr-362	906	4	out	out	ADP
ftr-362	906	5	that	that	SCONJ
ftr-362	906	6	the	the	DET
ftr-362	906	7	taxpayer	taxpayer	NOUN
ftr-362	906	8	’s	’s	PART
ftr-362	906	9	argument	argument	NOUN
ftr-362	906	10	ignored	ignore	VERB
ftr-362	906	11	the	the	DET
ftr-362	906	12	plain	plain	ADJ
ftr-362	906	13	language	language	NOUN
ftr-362	906	14	of	of	ADP
ftr-362	906	15	reg	reg	NOUN
ftr-362	906	16	.	.	PUNCT
ftr-362	907	1	§	§	PROPN
ftr-362	907	2	1.469	1.469	NUM
ftr-362	907	3	-	-	SYM
ftr-362	907	4	9(e)(1	9(e)(1	NUM
ftr-362	907	5	)	)	PUNCT
ftr-362	907	6	,	,	PUNCT
ftr-362	907	7	which	which	PRON
ftr-362	907	8	provides	provide	VERB
ftr-362	907	9	that	that	SCONJ
ftr-362	907	10	“	"	PUNCT
ftr-362	907	11	a	a	DET
ftr-362	907	12	rental	rental	ADJ
ftr-362	907	13	real	real	ADJ
ftr-362	907	14	estate	estate	NOUN
ftr-362	907	15	activity	activity	NOUN
ftr-362	907	16	of	of	ADP
ftr-362	907	17	a	a	DET
ftr-362	907	18	qualifying	qualifying	NOUN
ftr-362	907	19	[	[	X
ftr-362	907	20	real	real	ADJ
ftr-362	907	21	estate	estate	NOUN
ftr-362	907	22	professional	professional	NOUN
ftr-362	907	23	]	]	PUNCT
ftr-362	907	24	is	be	AUX
ftr-362	907	25	a	a	DET
ftr-362	907	26	passive	passive	ADJ
ftr-362	907	27	activity	activity	NOUN
ftr-362	907	28	under	under	ADP
ftr-362	907	29	section	section	NOUN
ftr-362	907	30	469	469	NUM
ftr-362	907	31	for	for	ADP
ftr-362	907	32	the	the	DET
ftr-362	907	33	taxable	taxable	ADJ
ftr-362	907	34	year	year	NOUN
ftr-362	907	35	unless	unless	SCONJ
ftr-362	907	36	the	the	DET
ftr-362	907	37	taxpayer	taxpayer	NOUN
ftr-362	907	38	materially	materially	ADV
ftr-362	907	39	participates	participate	VERB
ftr-362	907	40	in	in	ADP
ftr-362	907	41	the	the	DET
ftr-362	907	42	activity	activity	NOUN
ftr-362	907	43	.	.	PUNCT
ftr-362	907	44	”	"	PUNCT
ftr-362	908	1	the	the	DET
ftr-362	908	2	court	court	NOUN
ftr-362	908	3	also	also	ADV
ftr-362	908	4	indicated	indicate	VERB
ftr-362	908	5	that	that	SCONJ
ftr-362	908	6	the	the	DET
ftr-362	908	7	taxpayer	taxpayer	NOUN
ftr-362	908	8	’s	’s	PART
ftr-362	908	9	activity	activity	NOUN
ftr-362	908	10	as	as	ADP
ftr-362	908	11	a	a	DET
ftr-362	908	12	real	real	ADJ
ftr-362	908	13	estate	estate	NOUN
ftr-362	908	14	loan	loan	NOUN
ftr-362	908	15	agent	agent	NOUN
ftr-362	908	16	and	and	CCONJ
ftr-362	908	17	broker	broker	NOUN
ftr-362	908	18	was	be	AUX
ftr-362	908	19	separate	separate	ADJ
ftr-362	908	20	from	from	ADP
ftr-362	908	21	her	her	PRON
ftr-362	908	22	activity	activity	NOUN
ftr-362	908	23	as	as	ADP
ftr-362	908	24	an	an	DET
ftr-362	908	25	owner	owner	NOUN
ftr-362	908	26	of	of	ADP
ftr-362	908	27	residential	residential	ADJ
ftr-362	908	28	real	real	ADJ
ftr-362	908	29	estate	estate	NOUN
ftr-362	908	30	properties	property	NOUN
ftr-362	908	31	,	,	PUNCT
ftr-362	908	32	and	and	CCONJ
ftr-362	908	33	the	the	DET
ftr-362	908	34	activities	activity	NOUN
ftr-362	908	35	may	may	AUX
ftr-362	908	36	not	not	PART
ftr-362	908	37	be	be	AUX
ftr-362	908	38	aggregated	aggregate	VERB
ftr-362	908	39	.	.	PUNCT
ftr-362	909	1	reg	reg	NOUN
ftr-362	909	2	.	.	PUNCT
ftr-362	910	1	§	§	PROPN
ftr-362	910	2	1.469	1.469	NUM
ftr-362	910	3	-	-	NUM
ftr-362	910	4	9(e)(3)(i	9(e)(3)(i	NUM
ftr-362	910	5	)	)	PUNCT
ftr-362	910	6	.	.	PUNCT
ftr-362	911	1	the	the	DET
ftr-362	911	2	court	court	NOUN
ftr-362	911	3	also	also	ADV
ftr-362	911	4	sustained	sustain	VERB
ftr-362	911	5	§	§	PROPN
ftr-362	911	6	6662	6662	NUM
ftr-362	911	7	penalties	penalty	NOUN
ftr-362	911	8	.	.	PUNCT
ftr-362	912	1	iii	iii	X
ftr-362	912	2	.	.	PUNCT
ftr-362	912	3	investment	investment	NOUN
ftr-362	912	4	gain	gain	NOUN
ftr-362	912	5	and	and	CCONJ
ftr-362	912	6	income	income	NOUN
ftr-362	912	7	a.	a.	NOUN
ftr-362	912	8	gains	gain	NOUN
ftr-362	912	9	and	and	CCONJ
ftr-362	912	10	losses	loss	NOUN
ftr-362	912	11	1	1	NUM
ftr-362	912	12	.	.	PUNCT
ftr-362	913	1	new	new	ADJ
ftr-362	913	2	rules	rule	NOUN
ftr-362	913	3	for	for	ADP
ftr-362	913	4	determining	determine	VERB
ftr-362	913	5	basis	basis	NOUN
ftr-362	913	6	in	in	ADP
ftr-362	913	7	securities	security	NOUN
ftr-362	913	8	.	.	PUNCT
ftr-362	914	1	the	the	DET
ftr-362	914	2	emergency	emergency	NOUN
ftr-362	914	3	economic	economic	ADJ
ftr-362	914	4	stabilization	stabilization	NOUN
ftr-362	914	5	act	act	NOUN
ftr-362	914	6	of	of	ADP
ftr-362	914	7	2008	2008	NUM
ftr-362	915	1	[	[	X
ftr-362	915	2	division	division	NOUN
ftr-362	915	3	b	b	X
ftr-362	915	4	]	]	X
ftr-362	915	5	,	,	PUNCT
ftr-362	915	6	act	act	VERB
ftr-362	915	7	§	§	PROPN
ftr-362	915	8	403	403	NUM
ftr-362	915	9	,	,	PUNCT
ftr-362	915	10	amends	amend	VERB
ftr-362	915	11	code	code	PROPN
ftr-362	915	12	§	§	PROPN
ftr-362	915	13	1012	1012	NUM
ftr-362	915	14	to	to	PART
ftr-362	915	15	create	create	VERB
ftr-362	915	16	new	new	ADJ
ftr-362	915	17	rules	rule	NOUN
ftr-362	915	18	for	for	ADP
ftr-362	915	19	determining	determine	VERB
ftr-362	915	20	the	the	DET
ftr-362	915	21	basis	basis	NOUN
ftr-362	915	22	of	of	ADP
ftr-362	915	23	securities	security	NOUN
ftr-362	915	24	acquired	acquire	VERB
ftr-362	915	25	after	after	ADP
ftr-362	915	26	12/31/10	12/31/10	PROPN
ftr-362	915	27	.	.	PUNCT
ftr-362	916	1	the	the	DET
ftr-362	916	2	fifo	fifo	ADJ
ftr-362	916	3	or	or	CCONJ
ftr-362	916	4	other	other	ADJ
ftr-362	916	5	conventions	convention	NOUN
ftr-362	916	6	for	for	ADP
ftr-362	916	7	determining	determine	VERB
ftr-362	916	8	the	the	DET
ftr-362	916	9	basis	basis	NOUN
ftr-362	916	10	of	of	ADP
ftr-362	916	11	securities	security	NOUN
ftr-362	916	12	when	when	SCONJ
ftr-362	916	13	sold	sell	VERB
ftr-362	916	14	must	must	AUX
ftr-362	916	15	be	be	AUX
ftr-362	916	16	applied	apply	VERB
ftr-362	916	17	on	on	ADP
ftr-362	916	18	an	an	DET
ftr-362	916	19	accountby	accountby	NOUN
ftr-362	916	20	-	-	PUNCT
ftr-362	916	21	account	account	NOUN
ftr-362	916	22	basis	basis	NOUN
ftr-362	916	23	.	.	PUNCT
ftr-362	917	1	thus	thus	ADV
ftr-362	917	2	,	,	PUNCT
ftr-362	917	3	with	with	ADP
ftr-362	917	4	respect	respect	NOUN
ftr-362	917	5	to	to	ADP
ftr-362	917	6	a	a	DET
ftr-362	917	7	taxpayer	taxpayer	NOUN
ftr-362	917	8	who	who	PRON
ftr-362	917	9	holds	hold	VERB
ftr-362	917	10	the	the	DET
ftr-362	917	11	same	same	ADJ
ftr-362	917	12	stock	stock	NOUN
ftr-362	917	13	in	in	ADP
ftr-362	917	14	more	more	ADJ
ftr-362	917	15	than	than	ADP
ftr-362	917	16	one	one	NUM
ftr-362	917	17	account	account	NOUN
ftr-362	917	18	,	,	PUNCT
ftr-362	917	19	determining	determine	VERB
ftr-362	917	20	the	the	DET
ftr-362	917	21	basis	basis	NOUN
ftr-362	917	22	of	of	ADP
ftr-362	917	23	sold	sell	VERB
ftr-362	917	24	securities	security	NOUN
ftr-362	917	25	from	from	ADP
ftr-362	917	26	any	any	DET
ftr-362	917	27	account	account	NOUN
ftr-362	917	28	will	will	AUX
ftr-362	917	29	be	be	AUX
ftr-362	917	30	determined	determine	VERB
ftr-362	917	31	solely	solely	ADV
ftr-362	917	32	with	with	ADP
ftr-362	917	33	regard	regard	NOUN
ftr-362	917	34	to	to	ADP
ftr-362	917	35	the	the	DET
ftr-362	917	36	basis	basis	NOUN
ftr-362	917	37	of	of	ADP
ftr-362	917	38	securities	security	NOUN
ftr-362	917	39	in	in	ADP
ftr-362	917	40	that	that	DET
ftr-362	917	41	account	account	NOUN
ftr-362	917	42	.	.	PUNCT
ftr-362	918	1	in	in	ADP
ftr-362	918	2	addition	addition	NOUN
ftr-362	918	3	,	,	PUNCT
ftr-362	918	4	§	§	PROPN
ftr-362	918	5	1012(d	1012(d	NOUN
ftr-362	918	6	)	)	PUNCT
ftr-362	918	7	provides	provide	VERB
ftr-362	918	8	for	for	ADP
ftr-362	918	9	averaging	average	VERB
ftr-362	918	10	the	the	DET
ftr-362	918	11	basis	basis	NOUN
ftr-362	918	12	of	of	ADP
ftr-362	918	13	stock	stock	NOUN
ftr-362	918	14	acquired	acquire	VERB
ftr-362	918	15	in	in	ADP
ftr-362	918	16	a	a	DET
ftr-362	918	17	dividend	dividend	NOUN
ftr-362	918	18	reinvestment	reinvestment	NOUN
ftr-362	918	19	plan	plan	NOUN
ftr-362	918	20	.	.	PUNCT
ftr-362	919	1	stock	stock	NOUN
ftr-362	919	2	in	in	ADP
ftr-362	919	3	a	a	DET
ftr-362	919	4	dividend	dividend	NOUN
ftr-362	919	5	reinvestment	reinvestment	NOUN
ftr-362	919	6	plan	plan	NOUN
ftr-362	919	7	is	be	AUX
ftr-362	919	8	treated	treat	VERB
ftr-362	919	9	as	as	SCONJ
ftr-362	919	10	held	hold	VERB
ftr-362	919	11	in	in	ADP
ftr-362	919	12	a	a	DET
ftr-362	919	13	separate	separate	ADJ
ftr-362	919	14	account	account	NOUN
ftr-362	919	15	for	for	ADP
ftr-362	919	16	purposes	purpose	NOUN
ftr-362	919	17	of	of	ADP
ftr-362	919	18	determining	determine	VERB
ftr-362	919	19	basis	basis	NOUN
ftr-362	919	20	.	.	PUNCT
ftr-362	920	1	a.	a.	NOUN
ftr-362	921	1	no	no	ADV
ftr-362	921	2	more	more	ADV
ftr-362	921	3	fooling	fool	VERB
ftr-362	921	4	the	the	DET
ftr-362	921	5	irs	irs	PROPN
ftr-362	921	6	about	about	ADP
ftr-362	921	7	basis	basis	NOUN
ftr-362	921	8	.	.	PUNCT
ftr-362	922	1	the	the	DET
ftr-362	922	2	emergency	emergency	NOUN
ftr-362	922	3	economic	economic	ADJ
ftr-362	922	4	stabilization	stabilization	NOUN
ftr-362	922	5	act	act	NOUN
ftr-362	922	6	of	of	ADP
ftr-362	922	7	2008	2008	NUM
ftr-362	923	1	[	[	X
ftr-362	923	2	division	division	NOUN
ftr-362	923	3	b	b	X
ftr-362	923	4	]	]	PUNCT
ftr-362	923	5	,	,	PUNCT
ftr-362	923	6	§	§	PROPN
ftr-362	923	7	403	403	NUM
ftr-362	923	8	,	,	PUNCT
ftr-362	923	9	added	add	VERB
ftr-362	923	10	code	code	NOUN
ftr-362	923	11	§	§	PROPN
ftr-362	923	12	6045(g	6045(g	NOUN
ftr-362	923	13	)	)	PUNCT
ftr-362	923	14	,	,	PUNCT
ftr-362	923	15	which	which	PRON
ftr-362	923	16	requires	require	VERB
ftr-362	923	17	brokers	broker	NOUN
ftr-362	923	18	to	to	PART
ftr-362	923	19	report	report	VERB
ftr-362	923	20	their	their	PRON
ftr-362	923	21	customers	customer	NOUN
ftr-362	923	22	’	’	PART
ftr-362	923	23	basis	basis	NOUN
ftr-362	923	24	in	in	ADP
ftr-362	923	25	a	a	DET
ftr-362	923	26	“	"	PUNCT
ftr-362	923	27	covered	covered	ADJ
ftr-362	923	28	security	security	NOUN
ftr-362	923	29	”	"	PUNCT
ftr-362	923	30	and	and	CCONJ
ftr-362	923	31	whether	whether	SCONJ
ftr-362	923	32	gain	gain	NOUN
ftr-362	923	33	or	or	CCONJ
ftr-362	923	34	loss	loss	NOUN
ftr-362	923	35	is	be	AUX
ftr-362	923	36	long	long	ADJ
ftr-362	923	37	-	-	PUNCT
ftr-362	923	38	term	term	NOUN
ftr-362	923	39	or	or	CCONJ
ftr-362	923	40	short	short	ADJ
ftr-362	923	41	-	-	PUNCT
ftr-362	923	42	term	term	NOUN
ftr-362	923	43	,	,	PUNCT
ftr-362	923	44	in	in	ADP
ftr-362	923	45	addition	addition	NOUN
ftr-362	923	46	to	to	ADP
ftr-362	923	47	the	the	DET
ftr-362	923	48	existing	exist	VERB
ftr-362	923	49	requirement	requirement	NOUN
ftr-362	923	50	that	that	SCONJ
ftr-362	923	51	the	the	DET
ftr-362	923	52	broker	broker	NOUN
ftr-362	923	53	report	report	VERB
ftr-362	923	54	gross	gross	ADJ
ftr-362	923	55	sales	sale	NOUN
ftr-362	923	56	proceeds	proceed	NOUN
ftr-362	923	57	.	.	PUNCT
ftr-362	924	1	in	in	ADP
ftr-362	924	2	general	general	ADJ
ftr-362	924	3	,	,	PUNCT
ftr-362	924	4	the	the	DET
ftr-362	924	5	customer	customer	NOUN
ftr-362	924	6	’s	’s	PART
ftr-362	924	7	basis	basis	NOUN
ftr-362	924	8	is	be	AUX
ftr-362	924	9	to	to	PART
ftr-362	924	10	be	be	AUX
ftr-362	924	11	reported	report	VERB
ftr-362	924	12	on	on	ADP
ftr-362	924	13	a	a	DET
ftr-362	924	14	first	first	ADJ
ftr-362	924	15	-	-	PUNCT
ftr-362	924	16	in	in	NOUN
ftr-362	924	17	firstout	firstout	NOUN
ftr-362	924	18	method	method	NOUN
ftr-362	924	19	,	,	PUNCT
ftr-362	924	20	unless	unless	SCONJ
ftr-362	924	21	an	an	DET
ftr-362	924	22	average	average	ADJ
ftr-362	924	23	basis	basis	NOUN
ftr-362	924	24	method	method	NOUN
ftr-362	924	25	is	be	AUX
ftr-362	924	26	permissible	permissible	ADJ
ftr-362	924	27	.	.	PUNCT
ftr-362	925	1	covered	cover	VERB
ftr-362	925	2	securities	security	NOUN
ftr-362	925	3	include	include	VERB
ftr-362	925	4	securities	security	NOUN
ftr-362	925	5	acquired	acquire	VERB
ftr-362	925	6	through	through	ADP
ftr-362	925	7	an	an	DET
ftr-362	925	8	account	account	NOUN
ftr-362	925	9	with	with	ADP
ftr-362	925	10	the	the	DET
ftr-362	925	11	broker	broker	NOUN
ftr-362	925	12	or	or	CCONJ
ftr-362	925	13	transferred	transfer	VERB
ftr-362	925	14	to	to	ADP
ftr-362	925	15	the	the	DET
ftr-362	925	16	broker	broker	NOUN
ftr-362	925	17	from	from	ADP
ftr-362	925	18	another	another	DET
ftr-362	925	19	account	account	NOUN
ftr-362	925	20	on	on	ADP
ftr-362	925	21	or	or	CCONJ
ftr-362	925	22	after	after	ADP
ftr-362	925	23	an	an	DET
ftr-362	925	24	applicable	applicable	ADJ
ftr-362	925	25	date	date	NOUN
ftr-362	925	26	.	.	PUNCT
ftr-362	926	1	january	january	PROPN
ftr-362	926	2	1	1	NUM
ftr-362	926	3	,	,	PUNCT
ftr-362	926	4	2011	2011	NUM
ftr-362	926	5	,	,	PUNCT
ftr-362	926	6	is	be	AUX
ftr-362	926	7	the	the	DET
ftr-362	926	8	applicable	applicable	ADJ
ftr-362	926	9	date	date	NOUN
ftr-362	926	10	for	for	ADP
ftr-362	926	11	stocks	stock	NOUN
ftr-362	926	12	.	.	PUNCT
ftr-362	927	1	january	january	PROPN
ftr-362	927	2	1	1	NUM
ftr-362	927	3	,	,	PUNCT
ftr-362	927	4	2012	2012	NUM
ftr-362	927	5	,	,	PUNCT
ftr-362	927	6	is	be	AUX
ftr-362	927	7	the	the	DET
ftr-362	927	8	applicable	applicable	ADJ
ftr-362	927	9	date	date	NOUN
ftr-362	927	10	for	for	ADP
ftr-362	927	11	stocks	stock	NOUN
ftr-362	927	12	under	under	ADP
ftr-362	927	13	the	the	DET
ftr-362	927	14	average	average	ADJ
ftr-362	927	15	basis	basis	NOUN
ftr-362	927	16	method	method	NOUN
ftr-362	927	17	.	.	PUNCT
ftr-362	928	1	january	january	PROPN
ftr-362	928	2	1	1	NUM
ftr-362	928	3	,	,	PUNCT
ftr-362	928	4	2013	2013	NUM
ftr-362	928	5	,	,	PUNCT
ftr-362	928	6	or	or	CCONJ
ftr-362	928	7	such	such	ADJ
ftr-362	928	8	later	later	ADJ
ftr-362	928	9	date	date	NOUN
ftr-362	928	10	as	as	SCONJ
ftr-362	928	11	specified	specify	VERB
ftr-362	928	12	by	by	ADP
ftr-362	928	13	the	the	DET
ftr-362	928	14	irs	irs	PROPN
ftr-362	928	15	,	,	PUNCT
ftr-362	928	16	is	be	AUX
ftr-362	928	17	the	the	DET
ftr-362	928	18	applicable	applicable	ADJ
ftr-362	928	19	date	date	NOUN
ftr-362	928	20	for	for	ADP
ftr-362	928	21	any	any	DET
ftr-362	928	22	other	other	ADJ
ftr-362	928	23	security	security	NOUN
ftr-362	928	24	.	.	PUNCT
ftr-362	929	1	under	under	ADP
ftr-362	929	2	§	§	PROPN
ftr-362	929	3	6045a	6045a	NUM
ftr-362	929	4	,	,	PUNCT
ftr-362	929	5	a	a	DET
ftr-362	929	6	taxpayer	taxpayer	NOUN
ftr-362	929	7	transferring	transfer	VERB
ftr-362	929	8	securities	security	NOUN
ftr-362	929	9	to	to	ADP
ftr-362	929	10	a	a	DET
ftr-362	929	11	broker	broker	NOUN
ftr-362	929	12	after	after	SCONJ
ftr-362	929	13	1/1/11	1/1/11	PROPN
ftr-362	929	14	is	be	AUX
ftr-362	929	15	required	require	VERB
ftr-362	929	16	to	to	PART
ftr-362	929	17	report	report	VERB
ftr-362	929	18	information	information	NOUN
ftr-362	929	19	,	,	PUNCT
ftr-362	929	20	as	as	SCONJ
ftr-362	929	21	required	require	VERB
ftr-362	929	22	by	by	ADP
ftr-362	929	23	regulations	regulation	NOUN
ftr-362	929	24	,	,	PUNCT
ftr-362	929	25	necessary	necessary	ADJ
ftr-362	929	26	to	to	PART
ftr-362	929	27	permit	permit	VERB
ftr-362	929	28	the	the	DET
ftr-362	929	29	broker	broker	NOUN
ftr-362	929	30	to	to	PART
ftr-362	929	31	meet	meet	VERB
ftr-362	929	32	its	its	PRON
ftr-362	929	33	reporting	reporting	NOUN
ftr-362	929	34	requirements	requirement	NOUN
ftr-362	929	35	.	.	PUNCT
ftr-362	930	1	section	section	NOUN
ftr-362	930	2	6045b	6045b	PROPN
ftr-362	930	3	608	608	NUM
ftr-362	931	1	florida	florida	PROPN
ftr-362	931	2	tax	tax	NOUN
ftr-362	931	3	review	review	NOUN
ftr-362	932	1	[	[	X
ftr-362	932	2	vol	vol	NOUN
ftr-362	932	3	.	.	PUNCT
ftr-362	932	4	10:9	10:9	NUM
ftr-362	932	5	requires	require	VERB
ftr-362	932	6	the	the	DET
ftr-362	932	7	issuer	issuer	NOUN
ftr-362	932	8	of	of	ADP
ftr-362	932	9	any	any	DET
ftr-362	932	10	security	security	NOUN
ftr-362	932	11	to	to	PART
ftr-362	932	12	report	report	VERB
ftr-362	932	13	information	information	NOUN
ftr-362	932	14	describing	describe	VERB
ftr-362	932	15	any	any	DET
ftr-362	932	16	organizational	organizational	ADJ
ftr-362	932	17	action	action	NOUN
ftr-362	932	18	that	that	PRON
ftr-362	932	19	affects	affect	VERB
ftr-362	932	20	the	the	DET
ftr-362	932	21	basis	basis	NOUN
ftr-362	932	22	of	of	ADP
ftr-362	932	23	the	the	DET
ftr-362	932	24	security	security	NOUN
ftr-362	932	25	.	.	PUNCT
ftr-362	933	1	b.	b.	PROPN
ftr-362	934	1	and	and	CCONJ
ftr-362	934	2	the	the	DET
ftr-362	934	3	irs	irs	PROPN
ftr-362	934	4	begins	begin	VERB
ftr-362	934	5	to	to	PART
ftr-362	934	6	gear	gear	VERB
ftr-362	934	7	up	up	ADP
ftr-362	934	8	.	.	PUNCT
ftr-362	935	1	reg101896	reg101896	NOUN
ftr-362	935	2	-	-	PUNCT
ftr-362	935	3	09	09	NUM
ftr-362	935	4	,	,	PUNCT
ftr-362	935	5	basis	basis	NOUN
ftr-362	935	6	reporting	reporting	NOUN
ftr-362	935	7	by	by	ADP
ftr-362	935	8	securities	security	NOUN
ftr-362	935	9	brokers	broker	NOUN
ftr-362	935	10	and	and	CCONJ
ftr-362	935	11	basis	basis	NOUN
ftr-362	935	12	determination	determination	NOUN
ftr-362	935	13	for	for	ADP
ftr-362	935	14	stock	stock	NOUN
ftr-362	935	15	,	,	PUNCT
ftr-362	935	16	74	74	NUM
ftr-362	935	17	f.r	f.r	NOUN
ftr-362	935	18	.	.	PROPN
ftr-362	936	1	67010	67010	NUM
ftr-362	936	2	(	(	PUNCT
ftr-362	936	3	12/17/09	12/17/09	NUM
ftr-362	936	4	)	)	PUNCT
ftr-362	936	5	.	.	PUNCT
ftr-362	937	1	these	these	DET
ftr-362	937	2	proposed	propose	VERB
ftr-362	937	3	regulations	regulation	NOUN
ftr-362	937	4	relate	relate	VERB
ftr-362	937	5	to	to	ADP
ftr-362	937	6	reporting	report	VERB
ftr-362	937	7	sales	sale	NOUN
ftr-362	937	8	of	of	ADP
ftr-362	937	9	securities	security	NOUN
ftr-362	937	10	by	by	ADP
ftr-362	937	11	brokers	broker	NOUN
ftr-362	937	12	(	(	PUNCT
ftr-362	937	13	prop	prop	NOUN
ftr-362	937	14	.	.	PUNCT
ftr-362	938	1	reg	reg	NOUN
ftr-362	938	2	.	.	PUNCT
ftr-362	939	1	§	§	PROPN
ftr-362	939	2	1.6045	1.6045	NUM
ftr-362	939	3	-	-	SYM
ftr-362	939	4	1	1	NUM
ftr-362	939	5	)	)	PUNCT
ftr-362	939	6	and	and	CCONJ
ftr-362	939	7	determining	determine	VERB
ftr-362	939	8	the	the	DET
ftr-362	939	9	basis	basis	NOUN
ftr-362	939	10	of	of	ADP
ftr-362	939	11	securities	security	NOUN
ftr-362	939	12	(	(	PUNCT
ftr-362	939	13	prop	prop	NOUN
ftr-362	939	14	.	.	PUNCT
ftr-362	940	1	reg	reg	NOUN
ftr-362	940	2	.	.	PUNCT
ftr-362	941	1	§	§	PROPN
ftr-362	941	2	1.1012	1.1012	NUM
ftr-362	941	3	-	-	SYM
ftr-362	941	4	1	1	NUM
ftr-362	941	5	)	)	PUNCT
ftr-362	941	6	.	.	PUNCT
ftr-362	942	1	the	the	DET
ftr-362	942	2	proposed	propose	VERB
ftr-362	942	3	regulations	regulation	NOUN
ftr-362	942	4	reflect	reflect	VERB
ftr-362	942	5	changes	change	NOUN
ftr-362	942	6	in	in	ADP
ftr-362	942	7	the	the	DET
ftr-362	942	8	law	law	NOUN
ftr-362	942	9	made	make	VERB
ftr-362	942	10	by	by	ADP
ftr-362	942	11	the	the	DET
ftr-362	942	12	energy	energy	NOUN
ftr-362	942	13	improvement	improvement	NOUN
ftr-362	942	14	and	and	CCONJ
ftr-362	942	15	extension	extension	NOUN
ftr-362	942	16	act	act	NOUN
ftr-362	942	17	of	of	ADP
ftr-362	942	18	2008	2008	NUM
ftr-362	942	19	that	that	PRON
ftr-362	942	20	require	require	VERB
ftr-362	942	21	brokers	broker	NOUN
ftr-362	942	22	when	when	SCONJ
ftr-362	942	23	reporting	report	VERB
ftr-362	942	24	the	the	DET
ftr-362	942	25	sale	sale	NOUN
ftr-362	942	26	of	of	ADP
ftr-362	942	27	securities	security	NOUN
ftr-362	942	28	to	to	ADP
ftr-362	942	29	the	the	DET
ftr-362	942	30	irs	irs	PROPN
ftr-362	942	31	to	to	PART
ftr-362	942	32	include	include	VERB
ftr-362	942	33	the	the	DET
ftr-362	942	34	customer	customer	NOUN
ftr-362	942	35	’s	’s	PART
ftr-362	942	36	adjusted	adjust	VERB
ftr-362	942	37	basis	basis	NOUN
ftr-362	942	38	in	in	ADP
ftr-362	942	39	the	the	DET
ftr-362	942	40	sold	sell	VERB
ftr-362	942	41	securities	security	NOUN
ftr-362	942	42	and	and	CCONJ
ftr-362	942	43	to	to	PART
ftr-362	942	44	classify	classify	VERB
ftr-362	942	45	any	any	DET
ftr-362	942	46	gain	gain	NOUN
ftr-362	942	47	or	or	CCONJ
ftr-362	942	48	loss	loss	NOUN
ftr-362	942	49	as	as	ADP
ftr-362	942	50	long	long	ADJ
ftr-362	942	51	-	-	PUNCT
ftr-362	942	52	term	term	NOUN
ftr-362	942	53	or	or	CCONJ
ftr-362	942	54	short	short	ADJ
ftr-362	942	55	-	-	PUNCT
ftr-362	942	56	term	term	NOUN
ftr-362	942	57	.	.	PUNCT
ftr-362	943	1	the	the	DET
ftr-362	943	2	proposed	propose	VERB
ftr-362	943	3	regulations	regulation	NOUN
ftr-362	943	4	under	under	ADP
ftr-362	943	5	§	§	PROPN
ftr-362	943	6	1012	1012	NUM
ftr-362	943	7	alter	alter	NOUN
ftr-362	943	8	how	how	SCONJ
ftr-362	943	9	taxpayers	taxpayer	NOUN
ftr-362	943	10	compute	compute	VERB
ftr-362	943	11	basis	basis	NOUN
ftr-362	943	12	when	when	SCONJ
ftr-362	943	13	averaging	average	VERB
ftr-362	943	14	the	the	DET
ftr-362	943	15	basis	basis	NOUN
ftr-362	943	16	of	of	ADP
ftr-362	943	17	shares	share	NOUN
ftr-362	943	18	acquired	acquire	VERB
ftr-362	943	19	at	at	ADP
ftr-362	943	20	different	different	ADJ
ftr-362	943	21	prices	price	NOUN
ftr-362	943	22	and	and	CCONJ
ftr-362	943	23	expand	expand	VERB
ftr-362	943	24	the	the	DET
ftr-362	943	25	ability	ability	NOUN
ftr-362	943	26	of	of	ADP
ftr-362	943	27	taxpayers	taxpayer	NOUN
ftr-362	943	28	to	to	PART
ftr-362	943	29	compute	compute	VERB
ftr-362	943	30	basis	basis	NOUN
ftr-362	943	31	by	by	ADP
ftr-362	943	32	averaging	average	VERB
ftr-362	943	33	with	with	ADP
ftr-362	943	34	respect	respect	NOUN
ftr-362	943	35	to	to	ADP
ftr-362	943	36	ric	ric	PROPN
ftr-362	943	37	shares	share	NOUN
ftr-362	943	38	and	and	CCONJ
ftr-362	943	39	shares	share	NOUN
ftr-362	943	40	specifically	specifically	ADV
ftr-362	943	41	held	hold	VERB
ftr-362	943	42	in	in	ADP
ftr-362	943	43	a	a	DET
ftr-362	943	44	dividend	dividend	NOUN
ftr-362	943	45	reinvestment	reinvestment	NOUN
ftr-362	943	46	plan	plan	NOUN
ftr-362	943	47	.	.	PUNCT
ftr-362	944	1	brokers	broker	NOUN
ftr-362	944	2	must	must	AUX
ftr-362	944	3	furnish	furnish	VERB
ftr-362	944	4	information	information	NOUN
ftr-362	944	5	statements	statement	NOUN
ftr-362	944	6	to	to	ADP
ftr-362	944	7	customers	customer	NOUN
ftr-362	944	8	by	by	ADP
ftr-362	944	9	february	february	PROPN
ftr-362	944	10	15th	15th	NOUN
ftr-362	944	11	.	.	PUNCT
ftr-362	945	1	the	the	DET
ftr-362	945	2	proposed	propose	VERB
ftr-362	945	3	regulations	regulation	NOUN
ftr-362	945	4	provide	provide	VERB
ftr-362	945	5	for	for	ADP
ftr-362	945	6	the	the	DET
ftr-362	945	7	implementation	implementation	NOUN
ftr-362	945	8	of	of	ADP
ftr-362	945	9	new	new	ADJ
ftr-362	945	10	reporting	reporting	NOUN
ftr-362	945	11	requirements	requirement	NOUN
ftr-362	945	12	imposed	impose	VERB
ftr-362	945	13	upon	upon	SCONJ
ftr-362	945	14	persons	person	NOUN
ftr-362	945	15	that	that	PRON
ftr-362	945	16	transfer	transfer	VERB
ftr-362	945	17	custody	custody	NOUN
ftr-362	945	18	of	of	ADP
ftr-362	945	19	stock	stock	NOUN
ftr-362	945	20	and	and	CCONJ
ftr-362	945	21	upon	upon	SCONJ
ftr-362	945	22	issuers	issuer	NOUN
ftr-362	945	23	of	of	ADP
ftr-362	945	24	stock	stock	NOUN
ftr-362	945	25	regarding	regard	VERB
ftr-362	945	26	organizational	organizational	ADJ
ftr-362	945	27	actions	action	NOUN
ftr-362	945	28	that	that	PRON
ftr-362	945	29	affect	affect	VERB
ftr-362	945	30	the	the	DET
ftr-362	945	31	basis	basis	NOUN
ftr-362	945	32	of	of	ADP
ftr-362	945	33	the	the	DET
ftr-362	945	34	issued	issue	VERB
ftr-362	945	35	stock	stock	NOUN
ftr-362	945	36	.	.	PUNCT
ftr-362	946	1	other	other	ADJ
ftr-362	946	2	proposed	propose	VERB
ftr-362	946	3	regulations	regulation	NOUN
ftr-362	946	4	reflect	reflect	VERB
ftr-362	946	5	changes	change	NOUN
ftr-362	946	6	in	in	ADP
ftr-362	946	7	the	the	DET
ftr-362	946	8	law	law	NOUN
ftr-362	946	9	that	that	PRON
ftr-362	946	10	alter	alter	VERB
ftr-362	946	11	how	how	SCONJ
ftr-362	946	12	brokers	broker	NOUN
ftr-362	946	13	report	report	VERB
ftr-362	946	14	short	short	ADJ
ftr-362	946	15	sales	sale	NOUN
ftr-362	946	16	of	of	ADP
ftr-362	946	17	securities	security	NOUN
ftr-362	946	18	.	.	PUNCT
ftr-362	947	1	c.	c.	PROPN
ftr-362	947	2	transitional	transitional	ADJ
ftr-362	947	3	relief	relief	NOUN
ftr-362	947	4	from	from	ADP
ftr-362	947	5	reporting	report	VERB
ftr-362	947	6	requirements	requirement	NOUN
ftr-362	947	7	.	.	PUNCT
ftr-362	948	1	notice	notice	VERB
ftr-362	948	2	2010	2010	NUM
ftr-362	948	3	-	-	SYM
ftr-362	948	4	67	67	NUM
ftr-362	948	5	,	,	PUNCT
ftr-362	948	6	2010	2010	NUM
ftr-362	948	7	-	-	SYM
ftr-362	948	8	43	43	NUM
ftr-362	948	9	i.r.b	i.r.b	NOUN
ftr-362	948	10	.	.	PUNCT
ftr-362	949	1	529	529	NUM
ftr-362	949	2	(	(	PUNCT
ftr-362	949	3	10/12/10	10/12/10	NUM
ftr-362	949	4	)	)	PUNCT
ftr-362	949	5	.	.	PUNCT
ftr-362	950	1	this	this	DET
ftr-362	950	2	notice	notice	NOUN
ftr-362	950	3	provides	provide	VERB
ftr-362	950	4	transitional	transitional	ADJ
ftr-362	950	5	relief	relief	NOUN
ftr-362	950	6	from	from	ADP
ftr-362	950	7	the	the	DET
ftr-362	950	8	information	information	NOUN
ftr-362	950	9	reporting	reporting	NOUN
ftr-362	950	10	requirements	requirement	NOUN
ftr-362	950	11	in	in	ADP
ftr-362	950	12	§	§	PROPN
ftr-362	950	13	6045a	6045a	NUM
ftr-362	950	14	that	that	PRON
ftr-362	950	15	apply	apply	VERB
ftr-362	950	16	beginning	begin	VERB
ftr-362	950	17	in	in	ADP
ftr-362	950	18	2011	2011	NUM
ftr-362	950	19	to	to	ADP
ftr-362	950	20	transfers	transfer	NOUN
ftr-362	950	21	of	of	ADP
ftr-362	950	22	securities	security	NOUN
ftr-362	950	23	by	by	ADP
ftr-362	950	24	brokers	broker	NOUN
ftr-362	950	25	and	and	CCONJ
ftr-362	950	26	other	other	ADJ
ftr-362	950	27	custodians	custodian	NOUN
ftr-362	950	28	.	.	PUNCT
ftr-362	951	1	the	the	DET
ftr-362	951	2	notice	notice	NOUN
ftr-362	951	3	provides	provide	VERB
ftr-362	951	4	that	that	SCONJ
ftr-362	951	5	,	,	PUNCT
ftr-362	951	6	solely	solely	ADV
ftr-362	951	7	for	for	ADP
ftr-362	951	8	transfers	transfer	NOUN
ftr-362	951	9	of	of	ADP
ftr-362	951	10	stock	stock	NOUN
ftr-362	951	11	in	in	ADP
ftr-362	951	12	2011	2011	NUM
ftr-362	951	13	described	describe	VERB
ftr-362	951	14	in	in	ADP
ftr-362	951	15	the	the	DET
ftr-362	951	16	notice	notice	NOUN
ftr-362	951	17	,	,	PUNCT
ftr-362	951	18	the	the	DET
ftr-362	951	19	irs	irs	PROPN
ftr-362	951	20	will	will	AUX
ftr-362	951	21	not	not	PART
ftr-362	951	22	assert	assert	VERB
ftr-362	951	23	penalties	penalty	NOUN
ftr-362	951	24	for	for	ADP
ftr-362	951	25	failure	failure	NOUN
ftr-362	951	26	to	to	PART
ftr-362	951	27	furnish	furnish	VERB
ftr-362	951	28	a	a	DET
ftr-362	951	29	transfer	transfer	NOUN
ftr-362	951	30	statement	statement	NOUN
ftr-362	951	31	under	under	ADP
ftr-362	951	32	§	§	PROPN
ftr-362	951	33	6045a	6045a	NUM
ftr-362	951	34	and	and	CCONJ
ftr-362	951	35	that	that	SCONJ
ftr-362	951	36	the	the	DET
ftr-362	951	37	transferred	transfer	VERB
ftr-362	951	38	stock	stock	NOUN
ftr-362	951	39	may	may	AUX
ftr-362	951	40	be	be	AUX
ftr-362	951	41	treated	treat	VERB
ftr-362	951	42	as	as	ADP
ftr-362	951	43	a	a	DET
ftr-362	951	44	noncovered	noncovered	ADJ
ftr-362	951	45	security	security	NOUN
ftr-362	951	46	upon	upon	SCONJ
ftr-362	951	47	its	its	PRON
ftr-362	951	48	subsequent	subsequent	ADJ
ftr-362	951	49	sale	sale	NOUN
ftr-362	951	50	or	or	CCONJ
ftr-362	951	51	transfer	transfer	NOUN
ftr-362	951	52	.	.	PUNCT
ftr-362	952	1	(	(	PUNCT
ftr-362	952	2	“	"	PUNCT
ftr-362	952	3	a	a	DET
ftr-362	952	4	noncovered	noncovered	ADJ
ftr-362	952	5	security	security	NOUN
ftr-362	952	6	is	be	AUX
ftr-362	952	7	any	any	DET
ftr-362	952	8	security	security	NOUN
ftr-362	952	9	that	that	PRON
ftr-362	952	10	is	be	AUX
ftr-362	952	11	not	not	PART
ftr-362	952	12	a	a	DET
ftr-362	952	13	covered	covered	ADJ
ftr-362	952	14	security	security	NOUN
ftr-362	952	15	.	.	PUNCT
ftr-362	952	16	”	"	PUNCT
ftr-362	952	17	)	)	PUNCT
ftr-362	952	18	the	the	DET
ftr-362	952	19	notice	notice	NOUN
ftr-362	952	20	further	far	ADV
ftr-362	952	21	provides	provide	VERB
ftr-362	952	22	:	:	PUNCT
ftr-362	952	23	to	to	PART
ftr-362	952	24	enable	enable	VERB
ftr-362	952	25	brokers	broker	NOUN
ftr-362	952	26	to	to	PART
ftr-362	952	27	meet	meet	VERB
ftr-362	952	28	the	the	DET
ftr-362	952	29	requirements	requirement	NOUN
ftr-362	952	30	of	of	ADP
ftr-362	952	31	section	section	NOUN
ftr-362	952	32	6045(g	6045(g	ADV
ftr-362	952	33	)	)	PUNCT
ftr-362	952	34	for	for	ADP
ftr-362	952	35	securities	security	NOUN
ftr-362	952	36	transferred	transfer	VERB
ftr-362	952	37	between	between	ADP
ftr-362	952	38	accounts	account	NOUN
ftr-362	952	39	,	,	PUNCT
ftr-362	952	40	section	section	NOUN
ftr-362	952	41	6045a	6045a	NUM
ftr-362	952	42	provides	provide	VERB
ftr-362	952	43	that	that	SCONJ
ftr-362	952	44	,	,	PUNCT
ftr-362	952	45	beginning	begin	VERB
ftr-362	952	46	in	in	ADP
ftr-362	952	47	2011	2011	NUM
ftr-362	952	48	,	,	PUNCT
ftr-362	952	49	a	a	DET
ftr-362	952	50	broker	broker	NOUN
ftr-362	952	51	and	and	CCONJ
ftr-362	952	52	any	any	DET
ftr-362	952	53	other	other	ADJ
ftr-362	952	54	person	person	NOUN
ftr-362	952	55	specified	specify	VERB
ftr-362	952	56	in	in	ADP
ftr-362	952	57	treasury	treasury	NOUN
ftr-362	952	58	regulations	regulation	NOUN
ftr-362	952	59	that	that	PRON
ftr-362	952	60	transfers	transfer	VERB
ftr-362	952	61	custody	custody	NOUN
ftr-362	952	62	of	of	ADP
ftr-362	952	63	a	a	DET
ftr-362	952	64	covered	covered	ADJ
ftr-362	952	65	security	security	NOUN
ftr-362	952	66	to	to	ADP
ftr-362	952	67	a	a	DET
ftr-362	952	68	receiving	receive	VERB
ftr-362	952	69	broker	broker	NOUN
ftr-362	952	70	must	must	AUX
ftr-362	952	71	furnish	furnish	VERB
ftr-362	952	72	to	to	ADP
ftr-362	952	73	the	the	DET
ftr-362	952	74	receiving	receive	VERB
ftr-362	952	75	broker	broker	NOUN
ftr-362	952	76	a	a	DET
ftr-362	952	77	written	write	VERB
ftr-362	952	78	statement	statement	NOUN
ftr-362	952	79	that	that	PRON
ftr-362	952	80	allows	allow	VERB
ftr-362	952	81	the	the	DET
ftr-362	952	82	receiving	receive	VERB
ftr-362	952	83	broker	broker	NOUN
ftr-362	952	84	to	to	PART
ftr-362	952	85	satisfy	satisfy	VERB
ftr-362	952	86	the	the	DET
ftr-362	952	87	basis	basis	NOUN
ftr-362	952	88	reporting	reporting	NOUN
ftr-362	952	89	requirements	requirement	NOUN
ftr-362	952	90	of	of	ADP
ftr-362	952	91	section	section	NOUN
ftr-362	952	92	6045(g	6045(g	ADJ
ftr-362	952	93	)	)	PUNCT
ftr-362	952	94	.	.	PUNCT
ftr-362	953	1	except	except	SCONJ
ftr-362	953	2	as	as	SCONJ
ftr-362	953	3	provided	provide	VERB
ftr-362	953	4	by	by	ADP
ftr-362	953	5	the	the	DET
ftr-362	953	6	[	[	X
ftr-362	953	7	irs	irs	PROPN
ftr-362	953	8	]	]	X
ftr-362	953	9	,	,	PUNCT
ftr-362	953	10	the	the	DET
ftr-362	953	11	statement	statement	NOUN
ftr-362	953	12	must	must	AUX
ftr-362	953	13	be	be	AUX
ftr-362	953	14	furnished	furnish	VERB
ftr-362	953	15	to	to	ADP
ftr-362	953	16	the	the	DET
ftr-362	953	17	receiving	receive	VERB
ftr-362	953	18	broker	broker	NOUN
ftr-362	953	19	within	within	ADP
ftr-362	953	20	fifteen	fifteen	ADJ
ftr-362	953	21	days	day	NOUN
ftr-362	953	22	after	after	ADP
ftr-362	953	23	the	the	DET
ftr-362	953	24	date	date	NOUN
ftr-362	953	25	of	of	ADP
ftr-362	953	26	the	the	DET
ftr-362	953	27	transfer	transfer	NOUN
ftr-362	953	28	.	.	PUNCT
ftr-362	954	1	a	a	DET
ftr-362	954	2	covered	cover	VERB
ftr-362	954	3	security	security	NOUN
ftr-362	954	4	remains	remain	VERB
ftr-362	954	5	a	a	DET
ftr-362	954	6	covered	covered	ADJ
ftr-362	954	7	security	security	NOUN
ftr-362	954	8	if	if	SCONJ
ftr-362	954	9	transferred	transfer	VERB
ftr-362	954	10	,	,	PUNCT
ftr-362	954	11	2011	2011	NUM
ftr-362	954	12	]	]	PUNCT
ftr-362	954	13	recent	recent	ADJ
ftr-362	954	14	developments	development	NOUN
ftr-362	954	15	in	in	ADP
ftr-362	954	16	federal	federal	ADJ
ftr-362	954	17	income	income	NOUN
ftr-362	954	18	taxation	taxation	NOUN
ftr-362	954	19	609	609	NUM
ftr-362	955	1	but	but	CCONJ
ftr-362	955	2	only	only	ADV
ftr-362	955	3	if	if	SCONJ
ftr-362	955	4	the	the	DET
ftr-362	955	5	receiving	receive	VERB
ftr-362	955	6	broker	broker	NOUN
ftr-362	955	7	receives	receive	VERB
ftr-362	955	8	a	a	DET
ftr-362	955	9	transfer	transfer	NOUN
ftr-362	955	10	statement	statement	NOUN
ftr-362	955	11	for	for	ADP
ftr-362	955	12	the	the	DET
ftr-362	955	13	transfer	transfer	NOUN
ftr-362	955	14	.	.	PUNCT
ftr-362	956	1	d.	d.	PROPN
ftr-362	956	2	final	final	ADJ
ftr-362	956	3	regulations	regulation	NOUN
ftr-362	956	4	on	on	ADP
ftr-362	956	5	basis	basis	NOUN
ftr-362	956	6	reporting	reporting	NOUN
ftr-362	956	7	and	and	CCONJ
ftr-362	956	8	basis	basis	NOUN
ftr-362	956	9	determination	determination	NOUN
ftr-362	956	10	.	.	PUNCT
ftr-362	957	1	t.d	t.d	AUX
ftr-362	957	2	.	.	PROPN
ftr-362	957	3	9504	9504	NUM
ftr-362	957	4	,	,	PUNCT
ftr-362	957	5	basis	basis	NOUN
ftr-362	957	6	reporting	reporting	NOUN
ftr-362	957	7	by	by	ADP
ftr-362	957	8	securities	security	NOUN
ftr-362	957	9	brokers	broker	NOUN
ftr-362	957	10	and	and	CCONJ
ftr-362	957	11	basis	basis	NOUN
ftr-362	957	12	determination	determination	NOUN
ftr-362	957	13	for	for	ADP
ftr-362	957	14	stock	stock	NOUN
ftr-362	957	15	,	,	PUNCT
ftr-362	957	16	2010	2010	NUM
ftr-362	957	17	-	-	SYM
ftr-362	957	18	47	47	NUM
ftr-362	957	19	i.r.b	i.r.b	NOUN
ftr-362	957	20	.	.	PUNCT
ftr-362	958	1	670	670	NUM
ftr-362	958	2	(	(	PUNCT
ftr-362	958	3	11/22/10	11/22/10	NUM
ftr-362	958	4	)	)	PUNCT
ftr-362	958	5	.	.	PUNCT
ftr-362	959	1	these	these	DET
ftr-362	959	2	regulations	regulation	NOUN
ftr-362	959	3	adopt	adopt	VERB
ftr-362	959	4	,	,	PUNCT
ftr-362	959	5	with	with	ADP
ftr-362	959	6	only	only	ADJ
ftr-362	959	7	minor	minor	ADJ
ftr-362	959	8	changes	change	NOUN
ftr-362	959	9	,	,	PUNCT
ftr-362	959	10	the	the	DET
ftr-362	959	11	regulations	regulation	NOUN
ftr-362	959	12	proposed	propose	VERB
ftr-362	959	13	in	in	ADP
ftr-362	959	14	december	december	PROPN
ftr-362	959	15	2009	2009	NUM
ftr-362	959	16	.	.	PUNCT
ftr-362	960	1	they	they	PRON
ftr-362	960	2	permit	permit	VERB
ftr-362	960	3	the	the	DET
ftr-362	960	4	use	use	NOUN
ftr-362	960	5	of	of	ADP
ftr-362	960	6	the	the	DET
ftr-362	960	7	average	average	ADJ
ftr-362	960	8	basis	basis	NOUN
ftr-362	960	9	method	method	NOUN
ftr-362	960	10	by	by	ADP
ftr-362	960	11	regulated	regulated	ADJ
ftr-362	960	12	investment	investment	NOUN
ftr-362	960	13	companies	company	NOUN
ftr-362	960	14	and	and	CCONJ
ftr-362	960	15	dividend	dividend	NOUN
ftr-362	960	16	reinvestment	reinvestment	NOUN
ftr-362	960	17	plans	plan	NOUN
ftr-362	960	18	.	.	PUNCT
ftr-362	961	1	brokers	broker	NOUN
ftr-362	961	2	must	must	AUX
ftr-362	961	3	use	use	VERB
ftr-362	961	4	either	either	CCONJ
ftr-362	961	5	the	the	DET
ftr-362	961	6	specific	specific	ADJ
ftr-362	961	7	identification	identification	NOUN
ftr-362	961	8	method	method	NOUN
ftr-362	961	9	or	or	CCONJ
ftr-362	961	10	the	the	DET
ftr-362	961	11	fifo	fifo	ADJ
ftr-362	961	12	method	method	NOUN
ftr-362	961	13	for	for	ADP
ftr-362	961	14	securities	security	NOUN
ftr-362	961	15	sold	sell	VERB
ftr-362	961	16	from	from	ADP
ftr-362	961	17	any	any	DET
ftr-362	961	18	particular	particular	ADJ
ftr-362	961	19	account	account	NOUN
ftr-362	961	20	.	.	PUNCT
ftr-362	962	1	•	•	NUM
ftr-362	962	2	the	the	DET
ftr-362	962	3	final	final	ADJ
ftr-362	962	4	regulations	regulation	NOUN
ftr-362	962	5	also	also	ADV
ftr-362	962	6	permit	permit	VERB
ftr-362	962	7	election	election	NOUN
ftr-362	962	8	of	of	ADP
ftr-362	962	9	the	the	DET
ftr-362	962	10	fido	fido	NOUN
ftr-362	962	11	method	method	NOUN
ftr-362	962	12	if	if	SCONJ
ftr-362	962	13	the	the	DET
ftr-362	962	14	securities	security	NOUN
ftr-362	962	15	in	in	ADP
ftr-362	962	16	any	any	DET
ftr-362	962	17	account	account	NOUN
ftr-362	962	18	consist	consist	VERB
ftr-362	962	19	predominantly	predominantly	ADV
ftr-362	962	20	of	of	ADP
ftr-362	962	21	dogs	dog	NOUN
ftr-362	962	22	.	.	PUNCT
ftr-362	963	1	•	•	NUM
ftr-362	963	2	to	to	PART
ftr-362	963	3	minimize	minimize	VERB
ftr-362	963	4	the	the	DET
ftr-362	963	5	possibility	possibility	NOUN
ftr-362	963	6	of	of	ADP
ftr-362	963	7	identification	identification	NOUN
ftr-362	963	8	foot	foot	NOUN
ftr-362	963	9	-	-	PUNCT
ftr-362	963	10	faults	fault	NOUN
ftr-362	963	11	,	,	PUNCT
ftr-362	963	12	the	the	DET
ftr-362	963	13	creation	creation	NOUN
ftr-362	963	14	of	of	ADP
ftr-362	963	15	different	different	ADJ
ftr-362	963	16	accounts	account	NOUN
ftr-362	963	17	to	to	PART
ftr-362	963	18	hold	hold	VERB
ftr-362	963	19	securities	security	NOUN
ftr-362	963	20	acquired	acquire	VERB
ftr-362	963	21	at	at	ADP
ftr-362	963	22	different	different	ADJ
ftr-362	963	23	times	time	NOUN
ftr-362	963	24	is	be	AUX
ftr-362	963	25	recommended	recommend	VERB
ftr-362	963	26	.	.	PUNCT
ftr-362	964	1	2	2	X
ftr-362	964	2	.	.	X
ftr-362	964	3	question	question	NOUN
ftr-362	964	4	:	:	PUNCT
ftr-362	964	5	when	when	SCONJ
ftr-362	964	6	is	be	AUX
ftr-362	964	7	the	the	DET
ftr-362	964	8	amount	amount	NOUN
ftr-362	964	9	for	for	ADP
ftr-362	964	10	which	which	PRON
ftr-362	964	11	you	you	PRON
ftr-362	964	12	could	could	AUX
ftr-362	964	13	sell	sell	VERB
ftr-362	964	14	something	something	PRON
ftr-362	964	15	much	much	ADV
ftr-362	964	16	less	less	ADJ
ftr-362	964	17	than	than	ADP
ftr-362	964	18	its	its	PRON
ftr-362	964	19	value	value	NOUN
ftr-362	964	20	for	for	ADP
ftr-362	964	21	determining	determine	VERB
ftr-362	964	22	a	a	DET
ftr-362	964	23	bargain	bargain	NOUN
ftr-362	964	24	purchase	purchase	NOUN
ftr-362	964	25	?	?	PUNCT
ftr-362	965	1	answer	answer	NOUN
ftr-362	965	2	:	:	PUNCT
ftr-362	965	3	when	when	SCONJ
ftr-362	965	4	it	it	PRON
ftr-362	965	5	’s	’	VERB
ftr-362	965	6	a	a	DET
ftr-362	965	7	whole	whole	ADJ
ftr-362	965	8	life	life	NOUN
ftr-362	965	9	insurance	insurance	NOUN
ftr-362	965	10	policy	policy	NOUN
ftr-362	965	11	sold	sell	VERB
ftr-362	965	12	from	from	ADP
ftr-362	965	13	a	a	DET
ftr-362	965	14	pension	pension	NOUN
ftr-362	965	15	plan	plan	NOUN
ftr-362	965	16	to	to	ADP
ftr-362	965	17	the	the	DET
ftr-362	965	18	insured	insure	VERB
ftr-362	965	19	plan	plan	NOUN
ftr-362	965	20	participant	participant	NOUN
ftr-362	965	21	.	.	PUNCT
ftr-362	966	1	matthies	matthie	NOUN
ftr-362	966	2	v.	v.	PROPN
ftr-362	966	3	commissioner	commissioner	PROPN
ftr-362	966	4	,	,	PUNCT
ftr-362	966	5	134	134	NUM
ftr-362	966	6	t.c	t.c	NOUN
ftr-362	966	7	.	.	PUNCT
ftr-362	967	1	no	no	INTJ
ftr-362	967	2	.	.	NOUN
ftr-362	967	3	6	6	NUM
ftr-362	967	4	(	(	PUNCT
ftr-362	967	5	2/22/10	2/22/10	PROPN
ftr-362	967	6	)	)	PUNCT
ftr-362	967	7	.	.	PUNCT
ftr-362	968	1	pursuant	pursuant	ADJ
ftr-362	968	2	to	to	ADP
ftr-362	968	3	a	a	DET
ftr-362	968	4	prearranged	prearrange	VERB
ftr-362	968	5	plan	plan	NOUN
ftr-362	968	6	,	,	PUNCT
ftr-362	968	7	the	the	DET
ftr-362	968	8	taxpayer	taxpayer	NOUN
ftr-362	968	9	rolled	roll	VERB
ftr-362	968	10	over	over	ADP
ftr-362	968	11	approximately	approximately	ADV
ftr-362	968	12	$	$	SYM
ftr-362	968	13	1.3	1.3	NUM
ftr-362	968	14	million	million	NUM
ftr-362	968	15	from	from	ADP
ftr-362	968	16	an	an	DET
ftr-362	968	17	ira	ira	PROPN
ftr-362	968	18	to	to	ADP
ftr-362	968	19	a	a	DET
ftr-362	968	20	profit	profit	NOUN
ftr-362	968	21	sharing	sharing	NOUN
ftr-362	968	22	plan	plan	NOUN
ftr-362	968	23	;	;	PUNCT
ftr-362	968	24	the	the	DET
ftr-362	968	25	profit	profit	NOUN
ftr-362	968	26	sharing	sharing	NOUN
ftr-362	968	27	plan	plan	NOUN
ftr-362	968	28	then	then	ADV
ftr-362	968	29	purchased	purchase	VERB
ftr-362	968	30	a	a	DET
ftr-362	968	31	life	life	NOUN
ftr-362	968	32	insurance	insurance	NOUN
ftr-362	968	33	policy	policy	NOUN
ftr-362	968	34	on	on	ADP
ftr-362	968	35	the	the	DET
ftr-362	968	36	taxpayer	taxpayer	NOUN
ftr-362	968	37	for	for	ADP
ftr-362	968	38	$	$	SYM
ftr-362	968	39	1.3	1.3	NUM
ftr-362	968	40	million	million	NUM
ftr-362	968	41	and	and	CCONJ
ftr-362	968	42	sold	sell	VERB
ftr-362	968	43	the	the	DET
ftr-362	968	44	policy	policy	NOUN
ftr-362	968	45	to	to	ADP
ftr-362	968	46	the	the	DET
ftr-362	968	47	taxpayer	taxpayer	NOUN
ftr-362	968	48	for	for	ADP
ftr-362	968	49	approximately	approximately	ADV
ftr-362	968	50	$	$	SYM
ftr-362	968	51	300,000	300,000	NUM
ftr-362	968	52	;	;	PUNCT
ftr-362	968	53	and	and	CCONJ
ftr-362	968	54	the	the	DET
ftr-362	968	55	taxpayer	taxpayer	NOUN
ftr-362	968	56	transferred	transfer	VERB
ftr-362	968	57	the	the	DET
ftr-362	968	58	life	life	NOUN
ftr-362	968	59	insurance	insurance	NOUN
ftr-362	968	60	policy	policy	NOUN
ftr-362	968	61	to	to	ADP
ftr-362	968	62	a	a	DET
ftr-362	968	63	trust	trust	NOUN
ftr-362	968	64	for	for	ADP
ftr-362	968	65	estate	estate	NOUN
ftr-362	968	66	planning	planning	NOUN
ftr-362	968	67	purposes	purpose	NOUN
ftr-362	968	68	.	.	PUNCT
ftr-362	969	1	at	at	ADP
ftr-362	969	2	the	the	DET
ftr-362	969	3	time	time	NOUN
ftr-362	969	4	of	of	ADP
ftr-362	969	5	the	the	DET
ftr-362	969	6	sale	sale	NOUN
ftr-362	969	7	of	of	ADP
ftr-362	969	8	the	the	DET
ftr-362	969	9	policy	policy	NOUN
ftr-362	969	10	from	from	ADP
ftr-362	969	11	the	the	DET
ftr-362	969	12	profit	profit	NOUN
ftr-362	969	13	sharing	sharing	NOUN
ftr-362	969	14	plan	plan	NOUN
ftr-362	969	15	to	to	ADP
ftr-362	969	16	the	the	DET
ftr-362	969	17	taxpayer	taxpayer	NOUN
ftr-362	969	18	,	,	PUNCT
ftr-362	969	19	the	the	DET
ftr-362	969	20	life	life	NOUN
ftr-362	969	21	insurance	insurance	NOUN
ftr-362	969	22	policy	policy	NOUN
ftr-362	969	23	had	have	VERB
ftr-362	969	24	an	an	DET
ftr-362	969	25	“	"	PUNCT
ftr-362	969	26	account	account	NOUN
ftr-362	969	27	value	value	NOUN
ftr-362	969	28	”	"	PUNCT
ftr-362	969	29	of	of	ADP
ftr-362	969	30	approximately	approximately	ADV
ftr-362	969	31	$	$	SYM
ftr-362	969	32	1.3	1.3	NUM
ftr-362	969	33	million	million	NUM
ftr-362	969	34	,	,	PUNCT
ftr-362	969	35	but	but	CCONJ
ftr-362	969	36	was	be	AUX
ftr-362	969	37	subject	subject	ADJ
ftr-362	969	38	to	to	ADP
ftr-362	969	39	a	a	DET
ftr-362	969	40	“	"	PUNCT
ftr-362	969	41	surrender	surrender	NOUN
ftr-362	969	42	charge	charge	NOUN
ftr-362	969	43	”	"	PUNCT
ftr-362	969	44	of	of	ADP
ftr-362	969	45	approximately	approximately	ADV
ftr-362	969	46	$	$	SYM
ftr-362	969	47	1	1	NUM
ftr-362	969	48	million	million	NUM
ftr-362	969	49	,	,	PUNCT
ftr-362	969	50	thereby	thereby	ADV
ftr-362	969	51	reducing	reduce	VERB
ftr-362	969	52	its	its	PRON
ftr-362	969	53	cash	cash	NOUN
ftr-362	969	54	surrender	surrender	NOUN
ftr-362	969	55	value	value	NOUN
ftr-362	969	56	to	to	ADP
ftr-362	969	57	approximately	approximately	ADV
ftr-362	969	58	$	$	SYM
ftr-362	969	59	300,000	300,000	NUM
ftr-362	969	60	.	.	PUNCT
ftr-362	970	1	the	the	DET
ftr-362	970	2	surrender	surrender	NOUN
ftr-362	970	3	charge	charge	NOUN
ftr-362	970	4	would	would	AUX
ftr-362	970	5	diminish	diminish	VERB
ftr-362	970	6	over	over	ADP
ftr-362	970	7	time	time	NOUN
ftr-362	970	8	and	and	CCONJ
ftr-362	970	9	be	be	AUX
ftr-362	970	10	completely	completely	ADV
ftr-362	970	11	phased	phase	VERB
ftr-362	970	12	out	out	ADP
ftr-362	970	13	after	after	ADP
ftr-362	970	14	20	20	NUM
ftr-362	970	15	years	year	NOUN
ftr-362	970	16	.	.	PUNCT
ftr-362	971	1	the	the	DET
ftr-362	971	2	irs	irs	PROPN
ftr-362	971	3	asserted	assert	VERB
ftr-362	971	4	that	that	SCONJ
ftr-362	971	5	the	the	DET
ftr-362	971	6	taxpayer	taxpayer	NOUN
ftr-362	971	7	recognized	recognize	VERB
ftr-362	971	8	$	$	SYM
ftr-362	971	9	1	1	NUM
ftr-362	971	10	million	million	NUM
ftr-362	971	11	of	of	ADP
ftr-362	971	12	income	income	NOUN
ftr-362	971	13	on	on	ADP
ftr-362	971	14	the	the	DET
ftr-362	971	15	bargain	bargain	NOUN
ftr-362	971	16	purchase	purchase	NOUN
ftr-362	971	17	because	because	SCONJ
ftr-362	971	18	it	it	PRON
ftr-362	971	19	was	be	AUX
ftr-362	971	20	not	not	PART
ftr-362	971	21	an	an	DET
ftr-362	971	22	arm	arm	NOUN
ftr-362	971	23	’s	’s	PART
ftr-362	971	24	length	length	NOUN
ftr-362	971	25	transaction	transaction	NOUN
ftr-362	971	26	,	,	PUNCT
ftr-362	971	27	and	and	CCONJ
ftr-362	971	28	judge	judge	PROPN
ftr-362	971	29	thornton	thornton	PROPN
ftr-362	971	30	agreed	agree	VERB
ftr-362	971	31	with	with	ADP
ftr-362	971	32	the	the	DET
ftr-362	971	33	irs	irs	PROPN
ftr-362	971	34	.	.	PUNCT
ftr-362	972	1	first	first	ADV
ftr-362	972	2	,	,	PUNCT
ftr-362	972	3	he	he	PRON
ftr-362	972	4	found	find	VERB
ftr-362	972	5	that	that	SCONJ
ftr-362	972	6	on	on	ADP
ftr-362	972	7	the	the	DET
ftr-362	972	8	facts	fact	NOUN
ftr-362	972	9	,	,	PUNCT
ftr-362	972	10	the	the	DET
ftr-362	972	11	transaction	transaction	NOUN
ftr-362	972	12	was	be	AUX
ftr-362	972	13	not	not	PART
ftr-362	972	14	arm	arm	VERB
ftr-362	972	15	’s	’s	PART
ftr-362	972	16	length	length	NOUN
ftr-362	972	17	because	because	SCONJ
ftr-362	972	18	the	the	DET
ftr-362	972	19	only	only	ADJ
ftr-362	972	20	trustees	trustee	NOUN
ftr-362	972	21	of	of	ADP
ftr-362	972	22	the	the	DET
ftr-362	972	23	profit	profit	NOUN
ftr-362	972	24	sharing	sharing	NOUN
ftr-362	972	25	plan	plan	NOUN
ftr-362	972	26	were	be	AUX
ftr-362	972	27	the	the	DET
ftr-362	972	28	taxpayer	taxpayer	NOUN
ftr-362	972	29	and	and	CCONJ
ftr-362	972	30	his	his	PRON
ftr-362	972	31	wife	wife	NOUN
ftr-362	972	32	.	.	PUNCT
ftr-362	973	1	turning	turn	VERB
ftr-362	973	2	to	to	ADP
ftr-362	973	3	the	the	DET
ftr-362	973	4	valuation	valuation	NOUN
ftr-362	973	5	issue	issue	NOUN
ftr-362	973	6	,	,	PUNCT
ftr-362	973	7	judge	judge	PROPN
ftr-362	973	8	thornton	thornton	PROPN
ftr-362	973	9	rejected	reject	VERB
ftr-362	973	10	the	the	DET
ftr-362	973	11	taxpayer	taxpayer	NOUN
ftr-362	973	12	’s	’s	PART
ftr-362	973	13	argument	argument	NOUN
ftr-362	973	14	that	that	SCONJ
ftr-362	973	15	the	the	DET
ftr-362	973	16	value	value	NOUN
ftr-362	973	17	of	of	ADP
ftr-362	973	18	the	the	DET
ftr-362	973	19	insurance	insurance	NOUN
ftr-362	973	20	policy	policy	NOUN
ftr-362	973	21	was	be	AUX
ftr-362	973	22	its	its	PRON
ftr-362	973	23	cash	cash	NOUN
ftr-362	973	24	surrender	surrender	NOUN
ftr-362	973	25	value	value	NOUN
ftr-362	973	26	,	,	PUNCT
ftr-362	973	27	which	which	PRON
ftr-362	973	28	was	be	AUX
ftr-362	973	29	equal	equal	ADJ
ftr-362	973	30	to	to	ADP
ftr-362	973	31	the	the	DET
ftr-362	973	32	amount	amount	NOUN
ftr-362	973	33	the	the	DET
ftr-362	973	34	taxpayer	taxpayer	NOUN
ftr-362	973	35	paid	pay	VERB
ftr-362	973	36	the	the	DET
ftr-362	973	37	profit	profit	NOUN
ftr-362	973	38	sharing	sharing	NOUN
ftr-362	973	39	plan	plan	NOUN
ftr-362	973	40	for	for	ADP
ftr-362	973	41	the	the	DET
ftr-362	973	42	policy	policy	NOUN
ftr-362	973	43	.	.	PUNCT
ftr-362	974	1	he	he	PRON
ftr-362	974	2	reached	reach	VERB
ftr-362	974	3	the	the	DET
ftr-362	974	4	same	same	ADJ
ftr-362	974	5	result	result	NOUN
ftr-362	974	6	as	as	ADP
ftr-362	974	7	the	the	DET
ftr-362	974	8	irs	irs	PROPN
ftr-362	974	9	,	,	PUNCT
ftr-362	974	10	but	but	CCONJ
ftr-362	974	11	via	via	ADP
ftr-362	974	12	a	a	DET
ftr-362	974	13	slightly	slightly	ADV
ftr-362	974	14	different	different	ADJ
ftr-362	974	15	road	road	NOUN
ftr-362	974	16	.	.	PUNCT
ftr-362	975	1	judge	judge	PROPN
ftr-362	975	2	thornton	thornton	PROPN
ftr-362	975	3	concluded	conclude	VERB
ftr-362	975	4	that	that	SCONJ
ftr-362	975	5	under	under	ADP
ftr-362	975	6	§	§	PROPN
ftr-362	975	7	§	§	PROPN
ftr-362	975	8	402	402	NUM
ftr-362	975	9	and	and	CCONJ
ftr-362	975	10	72(e	72(e	NUM
ftr-362	975	11	)	)	PUNCT
ftr-362	975	12	,	,	PUNCT
ftr-362	975	13	the	the	DET
ftr-362	975	14	amount	amount	NOUN
ftr-362	975	15	of	of	ADP
ftr-362	975	16	a	a	DET
ftr-362	975	17	distribution	distribution	NOUN
ftr-362	975	18	in	in	ADP
ftr-362	975	19	the	the	DET
ftr-362	975	20	form	form	NOUN
ftr-362	975	21	of	of	ADP
ftr-362	975	22	a	a	DET
ftr-362	975	23	life	life	NOUN
ftr-362	975	24	insurance	insurance	NOUN
ftr-362	975	25	policy	policy	NOUN
ftr-362	975	26	is	be	AUX
ftr-362	975	27	the	the	DET
ftr-362	975	28	cash	cash	NOUN
ftr-362	975	29	surrender	surrender	NOUN
ftr-362	975	30	value	value	NOUN
ftr-362	975	31	determined	determine	VERB
ftr-362	975	32	without	without	ADP
ftr-362	975	33	any	any	DET
ftr-362	975	34	surrender	surrender	NOUN
ftr-362	975	35	charges	charge	NOUN
ftr-362	975	36	,	,	PUNCT
ftr-362	975	37	rather	rather	ADV
ftr-362	975	38	than	than	ADP
ftr-362	975	39	the	the	DET
ftr-362	975	40	new	new	ADJ
ftr-362	975	41	surrender	surrender	NOUN
ftr-362	975	42	610	610	NUM
ftr-362	975	43	florida	florida	PROPN
ftr-362	975	44	tax	tax	NOUN
ftr-362	975	45	review	review	NOUN
ftr-362	976	1	[	[	X
ftr-362	976	2	vol	vol	NOUN
ftr-362	976	3	.	.	PUNCT
ftr-362	976	4	10:9	10:9	NUM
ftr-362	976	5	value	value	NOUN
ftr-362	976	6	.	.	PUNCT
ftr-362	977	1	finally	finally	ADV
ftr-362	977	2	,	,	PUNCT
ftr-362	977	3	he	he	PRON
ftr-362	977	4	concluded	conclude	VERB
ftr-362	977	5	that	that	SCONJ
ftr-362	977	6	the	the	DET
ftr-362	977	7	excess	excess	NOUN
ftr-362	977	8	of	of	ADP
ftr-362	977	9	the	the	DET
ftr-362	977	10	cash	cash	NOUN
ftr-362	977	11	surrender	surrender	NOUN
ftr-362	977	12	value	value	NOUN
ftr-362	977	13	determined	determine	VERB
ftr-362	977	14	without	without	ADP
ftr-362	977	15	any	any	DET
ftr-362	977	16	surrender	surrender	NOUN
ftr-362	977	17	charges	charge	NOUN
ftr-362	977	18	,	,	PUNCT
ftr-362	977	19	minus	minus	CCONJ
ftr-362	977	20	the	the	DET
ftr-362	977	21	amount	amount	NOUN
ftr-362	977	22	paid	pay	VERB
ftr-362	977	23	by	by	ADP
ftr-362	977	24	the	the	DET
ftr-362	977	25	taxpayer	taxpayer	NOUN
ftr-362	977	26	–	–	PUNCT
ftr-362	977	27	approximately	approximately	ADV
ftr-362	977	28	$	$	SYM
ftr-362	977	29	1,000,000	1,000,000	NUM
ftr-362	977	30	–	–	PUNCT
ftr-362	977	31	was	be	AUX
ftr-362	977	32	gross	gross	ADJ
ftr-362	977	33	income	income	NOUN
ftr-362	977	34	under	under	ADP
ftr-362	977	35	§	§	PROPN
ftr-362	977	36	61	61	NUM
ftr-362	977	37	.	.	PUNCT
ftr-362	978	1	3	3	X
ftr-362	978	2	.	.	X
ftr-362	979	1	ex	ex	ADJ
ftr-362	979	2	-	-	ADJ
ftr-362	979	3	post	post	ADJ
ftr-362	979	4	recharacterization	recharacterization	NOUN
ftr-362	979	5	is	be	AUX
ftr-362	979	6	not	not	PART
ftr-362	979	7	an	an	DET
ftr-362	979	8	option	option	NOUN
ftr-362	979	9	for	for	ADP
ftr-362	979	10	taxpayers	taxpayer	NOUN
ftr-362	979	11	.	.	PUNCT
ftr-362	980	1	united	united	PROPN
ftr-362	980	2	states	states	PROPN
ftr-362	980	3	v.	v.	ADP
ftr-362	980	4	bergbauer	bergbauer	ADV
ftr-362	980	5	,	,	PUNCT
ftr-362	980	6	602	602	NUM
ftr-362	980	7	f.3d	f.3d	NUM
ftr-362	980	8	569	569	NUM
ftr-362	980	9	(	(	PUNCT
ftr-362	980	10	4th	4th	ADJ
ftr-362	980	11	cir	cir	NOUN
ftr-362	980	12	.	.	PUNCT
ftr-362	981	1	4/16/10	4/16/10	NUM
ftr-362	981	2	)	)	PUNCT
ftr-362	981	3	,	,	PUNCT
ftr-362	981	4	cert	cert	PROPN
ftr-362	981	5	.	.	PUNCT
ftr-362	982	1	denied	deny	VERB
ftr-362	982	2	,	,	PUNCT
ftr-362	982	3	131	131	NUM
ftr-362	982	4	s.	s.	PROPN
ftr-362	982	5	ct	ct	PROPN
ftr-362	982	6	.	.	PROPN
ftr-362	982	7	297	297	NUM
ftr-362	982	8	(	(	PUNCT
ftr-362	982	9	10//10	10//10	NUM
ftr-362	982	10	)	)	PUNCT
ftr-362	982	11	.	.	PUNCT
ftr-362	983	1	the	the	DET
ftr-362	983	2	fourth	fourth	ADJ
ftr-362	983	3	circuit	circuit	NOUN
ftr-362	983	4	affirmed	affirm	VERB
ftr-362	983	5	a	a	DET
ftr-362	983	6	summary	summary	NOUN
ftr-362	983	7	judgment	judgment	NOUN
ftr-362	983	8	for	for	ADP
ftr-362	983	9	the	the	DET
ftr-362	983	10	government	government	NOUN
ftr-362	983	11	in	in	ADP
ftr-362	983	12	an	an	DET
ftr-362	983	13	erroneous	erroneous	ADJ
ftr-362	983	14	refund	refund	NOUN
ftr-362	983	15	suit	suit	NOUN
ftr-362	983	16	.	.	PUNCT
ftr-362	984	1	the	the	DET
ftr-362	984	2	taxpayer	taxpayer	NOUN
ftr-362	984	3	exchanged	exchange	VERB
ftr-362	984	4	her	her	PRON
ftr-362	984	5	partnership	partnership	NOUN
ftr-362	984	6	interest	interest	NOUN
ftr-362	984	7	in	in	ADP
ftr-362	984	8	ernst	ernst	PROPN
ftr-362	984	9	&	&	CCONJ
ftr-362	984	10	young	young	PROPN
ftr-362	984	11	for	for	ADP
ftr-362	984	12	stock	stock	NOUN
ftr-362	984	13	of	of	ADP
ftr-362	984	14	cap	cap	PROPN
ftr-362	984	15	gemini	gemini	PROPN
ftr-362	984	16	,	,	PUNCT
ftr-362	984	17	a	a	DET
ftr-362	984	18	corporation	corporation	NOUN
ftr-362	984	19	acquiring	acquire	VERB
ftr-362	984	20	e&y	e&y	PROPN
ftr-362	984	21	’s	’s	PART
ftr-362	984	22	consulting	consulting	NOUN
ftr-362	984	23	business	business	NOUN
ftr-362	984	24	,	,	PUNCT
ftr-362	984	25	in	in	ADP
ftr-362	984	26	a	a	DET
ftr-362	984	27	transaction	transaction	NOUN
ftr-362	984	28	that	that	PRON
ftr-362	984	29	was	be	AUX
ftr-362	984	30	not	not	PART
ftr-362	984	31	a	a	DET
ftr-362	984	32	statutory	statutory	ADJ
ftr-362	984	33	nonrecognition	nonrecognition	NOUN
ftr-362	984	34	event	event	NOUN
ftr-362	984	35	;	;	PUNCT
ftr-362	984	36	however	however	ADV
ftr-362	984	37	,	,	PUNCT
ftr-362	984	38	the	the	DET
ftr-362	984	39	stock	stock	NOUN
ftr-362	984	40	was	be	AUX
ftr-362	984	41	held	hold	VERB
ftr-362	984	42	in	in	ADP
ftr-362	984	43	escrow	escrow	NOUN
ftr-362	984	44	to	to	PART
ftr-362	984	45	enforce	enforce	VERB
ftr-362	984	46	a	a	DET
ftr-362	984	47	forfeiture	forfeiture	NOUN
ftr-362	984	48	provision	provision	NOUN
ftr-362	984	49	if	if	SCONJ
ftr-362	984	50	the	the	DET
ftr-362	984	51	seller	seller	NOUN
ftr-362	984	52	-	-	PUNCT
ftr-362	984	53	taxpayer	taxpayer	NOUN
ftr-362	984	54	failed	fail	VERB
ftr-362	984	55	to	to	PART
ftr-362	984	56	perform	perform	VERB
ftr-362	984	57	certain	certain	ADJ
ftr-362	984	58	services	service	NOUN
ftr-362	984	59	as	as	ADP
ftr-362	984	60	an	an	DET
ftr-362	984	61	employee	employee	NOUN
ftr-362	984	62	of	of	ADP
ftr-362	984	63	the	the	DET
ftr-362	984	64	acquiring	acquire	VERB
ftr-362	984	65	corporation	corporation	NOUN
ftr-362	984	66	.	.	PUNCT
ftr-362	985	1	the	the	DET
ftr-362	985	2	taxpayer	taxpayer	NOUN
ftr-362	985	3	initially	initially	ADV
ftr-362	985	4	reported	report	VERB
ftr-362	985	5	that	that	SCONJ
ftr-362	985	6	all	all	PRON
ftr-362	985	7	of	of	ADP
ftr-362	985	8	the	the	DET
ftr-362	985	9	cap	cap	NOUN
ftr-362	985	10	gemini	gemini	PROPN
ftr-362	985	11	shares	share	NOUN
ftr-362	985	12	received	receive	VERB
ftr-362	985	13	vested	vest	VERB
ftr-362	985	14	in	in	ADP
ftr-362	985	15	the	the	DET
ftr-362	985	16	year	year	NOUN
ftr-362	985	17	2000	2000	NUM
ftr-362	985	18	(	(	PUNCT
ftr-362	985	19	the	the	DET
ftr-362	985	20	year	year	NOUN
ftr-362	985	21	of	of	ADP
ftr-362	985	22	the	the	DET
ftr-362	985	23	exchange	exchange	NOUN
ftr-362	985	24	)	)	PUNCT
ftr-362	985	25	,	,	PUNCT
ftr-362	985	26	but	but	CCONJ
ftr-362	985	27	after	after	SCONJ
ftr-362	985	28	the	the	DET
ftr-362	985	29	stock	stock	NOUN
ftr-362	985	30	declined	decline	VERB
ftr-362	985	31	in	in	ADP
ftr-362	985	32	value	value	NOUN
ftr-362	985	33	took	take	VERB
ftr-362	985	34	the	the	DET
ftr-362	985	35	position	position	NOUN
ftr-362	985	36	that	that	PRON
ftr-362	985	37	income	income	NOUN
ftr-362	985	38	was	be	AUX
ftr-362	985	39	realized	realize	VERB
ftr-362	985	40	in	in	ADP
ftr-362	985	41	2000	2000	NUM
ftr-362	985	42	only	only	ADV
ftr-362	985	43	to	to	ADP
ftr-362	985	44	the	the	DET
ftr-362	985	45	extent	extent	NOUN
ftr-362	985	46	of	of	ADP
ftr-362	985	47	cash	cash	NOUN
ftr-362	985	48	received	receive	VERB
ftr-362	985	49	in	in	ADP
ftr-362	985	50	that	that	DET
ftr-362	985	51	year	year	NOUN
ftr-362	985	52	and	and	CCONJ
ftr-362	985	53	the	the	DET
ftr-362	985	54	remainder	remainder	NOUN
ftr-362	985	55	of	of	ADP
ftr-362	985	56	the	the	DET
ftr-362	985	57	income	income	NOUN
ftr-362	985	58	was	be	AUX
ftr-362	985	59	recognized	recognize	VERB
ftr-362	985	60	in	in	ADP
ftr-362	985	61	2003	2003	NUM
ftr-362	985	62	(	(	PUNCT
ftr-362	985	63	when	when	SCONJ
ftr-362	985	64	the	the	DET
ftr-362	985	65	stock	stock	NOUN
ftr-362	985	66	was	be	AUX
ftr-362	985	67	worth	worth	ADJ
ftr-362	985	68	less	less	ADJ
ftr-362	985	69	than	than	ADP
ftr-362	985	70	one	one	NUM
ftr-362	985	71	-	-	PUNCT
ftr-362	985	72	fifth	fifth	NOUN
ftr-362	985	73	of	of	ADP
ftr-362	985	74	its	its	PRON
ftr-362	985	75	2000	2000	NUM
ftr-362	985	76	value	value	NOUN
ftr-362	985	77	)	)	PUNCT
ftr-362	985	78	.	.	PUNCT
ftr-362	986	1	the	the	DET
ftr-362	986	2	court	court	NOUN
ftr-362	986	3	held	hold	VERB
ftr-362	986	4	that	that	SCONJ
ftr-362	986	5	if	if	SCONJ
ftr-362	986	6	a	a	DET
ftr-362	986	7	taxpayer	taxpayer	NOUN
ftr-362	986	8	exchanges	exchange	VERB
ftr-362	986	9	one	one	NUM
ftr-362	986	10	property	property	NOUN
ftr-362	986	11	for	for	ADP
ftr-362	986	12	a	a	DET
ftr-362	986	13	different	different	ADJ
ftr-362	986	14	property	property	NOUN
ftr-362	986	15	,	,	PUNCT
ftr-362	986	16	the	the	DET
ftr-362	986	17	gain	gain	NOUN
ftr-362	986	18	realized	realize	VERB
ftr-362	986	19	on	on	ADP
ftr-362	986	20	the	the	DET
ftr-362	986	21	exchange	exchange	NOUN
ftr-362	986	22	must	must	AUX
ftr-362	986	23	be	be	AUX
ftr-362	986	24	recognized	recognize	VERB
ftr-362	986	25	in	in	ADP
ftr-362	986	26	the	the	DET
ftr-362	986	27	year	year	NOUN
ftr-362	986	28	the	the	DET
ftr-362	986	29	exchange	exchange	NOUN
ftr-362	986	30	occurs	occur	VERB
ftr-362	986	31	,	,	PUNCT
ftr-362	986	32	even	even	ADV
ftr-362	986	33	though	though	SCONJ
ftr-362	986	34	the	the	DET
ftr-362	986	35	property	property	NOUN
ftr-362	986	36	received	receive	VERB
ftr-362	986	37	in	in	ADP
ftr-362	986	38	the	the	DET
ftr-362	986	39	exchange	exchange	NOUN
ftr-362	986	40	is	be	AUX
ftr-362	986	41	forfeitable	forfeitable	ADJ
ftr-362	986	42	if	if	SCONJ
ftr-362	986	43	contractual	contractual	ADJ
ftr-362	986	44	provisions	provision	NOUN
ftr-362	986	45	or	or	CCONJ
ftr-362	986	46	representations	representation	NOUN
ftr-362	986	47	in	in	ADP
ftr-362	986	48	the	the	DET
ftr-362	986	49	contract	contract	NOUN
ftr-362	986	50	for	for	ADP
ftr-362	986	51	exchange	exchange	NOUN
ftr-362	986	52	are	be	AUX
ftr-362	986	53	not	not	PART
ftr-362	986	54	subsequently	subsequently	ADV
ftr-362	986	55	satisfied	satisfied	ADJ
ftr-362	986	56	and	and	CCONJ
ftr-362	986	57	even	even	ADV
ftr-362	986	58	though	though	SCONJ
ftr-362	986	59	the	the	DET
ftr-362	986	60	property	property	NOUN
ftr-362	986	61	received	receive	VERB
ftr-362	986	62	in	in	ADP
ftr-362	986	63	the	the	DET
ftr-362	986	64	exchange	exchange	NOUN
ftr-362	986	65	is	be	AUX
ftr-362	986	66	held	hold	VERB
ftr-362	986	67	in	in	ADP
ftr-362	986	68	escrow	escrow	NOUN
ftr-362	986	69	to	to	PART
ftr-362	986	70	assure	assure	VERB
ftr-362	986	71	enforcement	enforcement	NOUN
ftr-362	986	72	of	of	ADP
ftr-362	986	73	the	the	DET
ftr-362	986	74	forfeitability	forfeitability	NOUN
ftr-362	986	75	provisions	provision	NOUN
ftr-362	986	76	.	.	PUNCT
ftr-362	987	1	furthermore	furthermore	ADV
ftr-362	987	2	,	,	PUNCT
ftr-362	987	3	the	the	DET
ftr-362	987	4	court	court	NOUN
ftr-362	987	5	refused	refuse	VERB
ftr-362	987	6	to	to	PART
ftr-362	987	7	accept	accept	VERB
ftr-362	987	8	the	the	DET
ftr-362	987	9	taxpayer	taxpayer	NOUN
ftr-362	987	10	’s	’s	PART
ftr-362	987	11	argument	argument	NOUN
ftr-362	987	12	that	that	SCONJ
ftr-362	987	13	the	the	DET
ftr-362	987	14	transaction	transaction	NOUN
ftr-362	987	15	could	could	AUX
ftr-362	987	16	be	be	AUX
ftr-362	987	17	recast	recast	VERB
ftr-362	987	18	into	into	ADP
ftr-362	987	19	a	a	DET
ftr-362	987	20	form	form	NOUN
ftr-362	987	21	different	different	ADJ
ftr-362	987	22	than	than	ADP
ftr-362	987	23	that	that	PRON
ftr-362	987	24	which	which	PRON
ftr-362	987	25	it	it	PRON
ftr-362	987	26	had	have	AUX
ftr-362	987	27	taken	take	VERB
ftr-362	987	28	.	.	PUNCT
ftr-362	988	1	to	to	PART
ftr-362	988	2	put	put	VERB
ftr-362	988	3	it	it	PRON
ftr-362	988	4	plainly	plainly	ADV
ftr-362	988	5	,	,	PUNCT
ftr-362	988	6	we	we	PRON
ftr-362	988	7	have	have	AUX
ftr-362	988	8	bound	bind	VERB
ftr-362	988	9	taxpayers	taxpayer	NOUN
ftr-362	988	10	to	to	ADP
ftr-362	988	11	“	"	PUNCT
ftr-362	988	12	the	the	DET
ftr-362	988	13	‘	'	PUNCT
ftr-362	988	14	form	form	NOUN
ftr-362	988	15	’	'	PUNCT
ftr-362	988	16	of	of	ADP
ftr-362	988	17	their	their	PRON
ftr-362	988	18	transaction	transaction	NOUN
ftr-362	988	19	”	"	PUNCT
ftr-362	988	20	when	when	SCONJ
ftr-362	988	21	they	they	PRON
ftr-362	988	22	attempt	attempt	VERB
ftr-362	988	23	to	to	PART
ftr-362	988	24	recharacterize	recharacterize	VERB
ftr-362	988	25	an	an	DET
ftr-362	988	26	otherwise	otherwise	ADV
ftr-362	988	27	valid	valid	ADJ
ftr-362	988	28	agreement	agreement	NOUN
ftr-362	988	29	bargained	bargain	VERB
ftr-362	988	30	for	for	ADP
ftr-362	988	31	in	in	ADP
ftr-362	988	32	good	good	ADJ
ftr-362	988	33	faith	faith	NOUN
ftr-362	988	34	.	.	PUNCT
ftr-362	989	1	[	[	X
ftr-362	989	2	citation	citation	NOUN
ftr-362	989	3	omitted	omit	VERB
ftr-362	989	4	]	]	PUNCT
ftr-362	989	5	we	we	PRON
ftr-362	989	6	have	have	AUX
ftr-362	989	7	also	also	ADV
ftr-362	989	8	refused	refuse	VERB
ftr-362	989	9	to	to	PART
ftr-362	989	10	entertain	entertain	VERB
ftr-362	989	11	arguments	argument	NOUN
ftr-362	989	12	“	"	PUNCT
ftr-362	989	13	that	that	SCONJ
ftr-362	989	14	the	the	DET
ftr-362	989	15	‘	'	PUNCT
ftr-362	989	16	substance	substance	NOUN
ftr-362	989	17	’	'	PUNCT
ftr-362	989	18	of	of	ADP
ftr-362	989	19	their	their	PRON
ftr-362	989	20	transaction	transaction	NOUN
ftr-362	989	21	triggers	trigger	VERB
ftr-362	989	22	different	different	ADJ
ftr-362	989	23	tax	tax	NOUN
ftr-362	989	24	consequences	consequence	NOUN
ftr-362	989	25	.	.	PUNCT
ftr-362	989	26	”	"	PUNCT
ftr-362	990	1	[	[	X
ftr-362	990	2	citation	citation	NOUN
ftr-362	990	3	omitted	omit	VERB
ftr-362	990	4	]	]	PUNCT
ftr-362	990	5	this	this	DET
ftr-362	990	6	precept	precept	NOUN
ftr-362	990	7	not	not	PART
ftr-362	990	8	only	only	ADV
ftr-362	990	9	maintains	maintain	VERB
ftr-362	990	10	the	the	DET
ftr-362	990	11	vital	vital	ADJ
ftr-362	990	12	public	public	ADJ
ftr-362	990	13	policy	policy	NOUN
ftr-362	990	14	of	of	ADP
ftr-362	990	15	enforcing	enforce	VERB
ftr-362	990	16	otherwise	otherwise	ADV
ftr-362	990	17	valid	valid	ADJ
ftr-362	990	18	contracts	contract	NOUN
ftr-362	990	19	,	,	PUNCT
ftr-362	990	20	but	but	CCONJ
ftr-362	990	21	also	also	ADV
ftr-362	990	22	assures	assure	VERB
ftr-362	990	23	the	the	DET
ftr-362	990	24	reliability	reliability	NOUN
ftr-362	990	25	of	of	ADP
ftr-362	990	26	agreed	agree	VERB
ftr-362	990	27	tax	tax	NOUN
ftr-362	990	28	consequences	consequence	NOUN
ftr-362	990	29	to	to	ADP
ftr-362	990	30	the	the	DET
ftr-362	990	31	public	public	ADJ
ftr-362	990	32	fisc	fisc	NOUN
ftr-362	990	33	.	.	PUNCT
ftr-362	991	1	…	…	PUNCT
ftr-362	991	2	there	there	PRON
ftr-362	991	3	is	be	VERB
ftr-362	991	4	no	no	DET
ftr-362	991	5	“	"	PUNCT
ftr-362	991	6	disparity	disparity	NOUN
ftr-362	991	7	”	"	PUNCT
ftr-362	991	8	in	in	ADP
ftr-362	991	9	allowing	allow	VERB
ftr-362	991	10	“	"	PUNCT
ftr-362	991	11	the	the	DET
ftr-362	991	12	commissioner	commissioner	NOUN
ftr-362	991	13	alone	alone	ADV
ftr-362	991	14	to	to	ADP
ftr-362	991	15	pierce	pierce	PROPN
ftr-362	991	16	formal	formal	ADJ
ftr-362	991	17	”	"	PUNCT
ftr-362	991	18	agreements	agreement	NOUN
ftr-362	991	19	as	as	SCONJ
ftr-362	991	20	“	"	PUNCT
ftr-362	991	21	taxpayers	taxpayer	NOUN
ftr-362	991	22	have	have	VERB
ftr-362	991	23	it	it	PRON
ftr-362	991	24	within	within	ADP
ftr-362	991	25	their	their	PRON
ftr-362	991	26	own	own	ADJ
ftr-362	991	27	control	control	NOUN
ftr-362	991	28	to	to	PART
ftr-362	991	29	choose	choose	VERB
ftr-362	991	30	in	in	ADP
ftr-362	991	31	the	the	DET
ftr-362	991	32	first	first	ADJ
ftr-362	991	33	place	place	NOUN
ftr-362	991	34	whatever	whatever	DET
ftr-362	991	35	arrangements	arrangement	NOUN
ftr-362	991	36	they	they	PRON
ftr-362	991	37	care	care	VERB
ftr-362	991	38	to	to	PART
ftr-362	991	39	make	make	VERB
ftr-362	991	40	.	.	PUNCT
ftr-362	991	41	”	"	PUNCT
ftr-362	992	1	[	[	X
ftr-362	992	2	citation	citation	NOUN
ftr-362	992	3	omitted	omit	VERB
ftr-362	992	4	]	]	PUNCT
ftr-362	992	5	•	•	NUM
ftr-362	992	6	earlier	early	ADJ
ftr-362	992	7	cases	case	NOUN
ftr-362	992	8	that	that	PRON
ftr-362	992	9	reached	reach	VERB
ftr-362	992	10	the	the	DET
ftr-362	992	11	same	same	ADJ
ftr-362	992	12	result	result	NOUN
ftr-362	992	13	for	for	ADP
ftr-362	992	14	other	other	ADJ
ftr-362	992	15	taxpayers	taxpayer	NOUN
ftr-362	992	16	involved	involve	VERB
ftr-362	992	17	in	in	ADP
ftr-362	992	18	the	the	DET
ftr-362	992	19	same	same	ADJ
ftr-362	992	20	transaction	transaction	NOUN
ftr-362	992	21	include	include	VERB
ftr-362	992	22	united	united	PROPN
ftr-362	992	23	states	states	PROPN
ftr-362	992	24	v.	v.	PROPN
ftr-362	992	25	fletcher	fletcher	PROPN
ftr-362	992	26	,	,	PUNCT
ftr-362	992	27	562	562	NUM
ftr-362	992	28	f.3d	f.3d	NUM
ftr-362	992	29	839	839	NUM
ftr-362	992	30	(	(	PUNCT
ftr-362	992	31	7th	7th	ADJ
ftr-362	992	32	cir	cir	NOUN
ftr-362	992	33	.	.	PUNCT
ftr-362	992	34	4/10/09	4/10/09	PROPN
ftr-362	992	35	)	)	PUNCT
ftr-362	992	36	;	;	PUNCT
ftr-362	992	37	united	united	PROPN
ftr-362	992	38	states	states	PROPN
ftr-362	992	39	v.	v.	PROPN
ftr-362	992	40	culp	culp	PROPN
ftr-362	992	41	,	,	PUNCT
ftr-362	992	42	99	99	NUM
ftr-362	992	43	2011	2011	NUM
ftr-362	992	44	]	]	PUNCT
ftr-362	992	45	recent	recent	ADJ
ftr-362	992	46	developments	development	NOUN
ftr-362	992	47	in	in	ADP
ftr-362	992	48	federal	federal	ADJ
ftr-362	992	49	income	income	NOUN
ftr-362	992	50	taxation	taxation	NOUN
ftr-362	992	51	611	611	NUM
ftr-362	992	52	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	992	53	2007	2007	NUM
ftr-362	992	54	-	-	SYM
ftr-362	992	55	618	618	NUM
ftr-362	992	56	(	(	PUNCT
ftr-362	992	57	m.d	m.d	PROPN
ftr-362	992	58	.	.	PROPN
ftr-362	992	59	tenn	tenn	PROPN
ftr-362	992	60	.	.	PUNCT
ftr-362	993	1	12/29/06	12/29/06	NUM
ftr-362	993	2	)	)	PUNCT
ftr-362	993	3	;	;	PUNCT
ftr-362	993	4	and	and	CCONJ
ftr-362	993	5	united	united	PROPN
ftr-362	993	6	states	states	PROPN
ftr-362	993	7	v.	v.	ADP
ftr-362	993	8	nackel	nackel	PROPN
ftr-362	993	9	,	,	PUNCT
ftr-362	993	10	105	105	NUM
ftr-362	993	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	993	12	2010	2010	NUM
ftr-362	993	13	-	-	SYM
ftr-362	993	14	474	474	NUM
ftr-362	993	15	(	(	PUNCT
ftr-362	993	16	c.d	c.d	PROPN
ftr-362	993	17	.	.	PROPN
ftr-362	993	18	cal	cal	PROPN
ftr-362	993	19	.	.	PUNCT
ftr-362	994	1	10/20/09	10/20/09	NUM
ftr-362	994	2	)	)	PUNCT
ftr-362	994	3	.	.	PUNCT
ftr-362	995	1	4	4	X
ftr-362	995	2	.	.	X
ftr-362	995	3	when	when	SCONJ
ftr-362	995	4	does	do	AUX
ftr-362	995	5	a	a	DET
ftr-362	995	6	debt	debt	NOUN
ftr-362	995	7	instrument	instrument	NOUN
ftr-362	995	8	that	that	PRON
ftr-362	995	9	has	have	AUX
ftr-362	995	10	in	in	ADP
ftr-362	995	11	effect	effect	NOUN
ftr-362	995	12	become	become	VERB
ftr-362	995	13	a	a	DET
ftr-362	995	14	proprietary	proprietary	ADJ
ftr-362	995	15	interest	interest	NOUN
ftr-362	995	16	because	because	SCONJ
ftr-362	995	17	the	the	DET
ftr-362	995	18	creditor	creditor	NOUN
ftr-362	995	19	is	be	AUX
ftr-362	995	20	insolvent	insolvent	ADJ
ftr-362	995	21	remain	remain	VERB
ftr-362	995	22	a	a	DET
ftr-362	995	23	debt	debt	NOUN
ftr-362	995	24	instrument	instrument	NOUN
ftr-362	995	25	?	?	PUNCT
ftr-362	996	1	reg–106750–10	reg–106750–10	NOUN
ftr-362	996	2	,	,	PUNCT
ftr-362	996	3	notice	notice	NOUN
ftr-362	996	4	of	of	ADP
ftr-362	996	5	proposed	propose	VERB
ftr-362	996	6	rulemaking	rulemaking	NOUN
ftr-362	996	7	and	and	CCONJ
ftr-362	996	8	notice	notice	NOUN
ftr-362	996	9	of	of	ADP
ftr-362	996	10	public	public	ADJ
ftr-362	996	11	hearing	hearing	NOUN
ftr-362	996	12	,	,	PUNCT
ftr-362	996	13	modifications	modification	NOUN
ftr-362	996	14	of	of	ADP
ftr-362	996	15	debt	debt	NOUN
ftr-362	996	16	instruments	instrument	NOUN
ftr-362	996	17	,	,	PUNCT
ftr-362	996	18	75	75	NUM
ftr-362	996	19	f.r	f.r	NOUN
ftr-362	996	20	.	.	PROPN
ftr-362	996	21	31736	31736	NUM
ftr-362	996	22	(	(	PUNCT
ftr-362	996	23	6/4/10	6/4/10	NUM
ftr-362	996	24	)	)	PUNCT
ftr-362	996	25	.	.	PUNCT
ftr-362	997	1	the	the	DET
ftr-362	997	2	treasury	treasury	PROPN
ftr-362	997	3	department	department	PROPN
ftr-362	997	4	has	have	AUX
ftr-362	997	5	proposed	propose	VERB
ftr-362	997	6	amendments	amendment	NOUN
ftr-362	997	7	to	to	ADP
ftr-362	997	8	reg	reg	NOUN
ftr-362	997	9	.	.	PUNCT
ftr-362	998	1	§	§	PROPN
ftr-362	998	2	1.1001	1.1001	NUM
ftr-362	998	3	-	-	SYM
ftr-362	998	4	3	3	NUM
ftr-362	998	5	,	,	PUNCT
ftr-362	998	6	which	which	PRON
ftr-362	998	7	deals	deal	VERB
ftr-362	998	8	with	with	ADP
ftr-362	998	9	when	when	SCONJ
ftr-362	998	10	a	a	DET
ftr-362	998	11	modification	modification	NOUN
ftr-362	998	12	of	of	ADP
ftr-362	998	13	a	a	DET
ftr-362	998	14	debt	debt	NOUN
ftr-362	998	15	instrument	instrument	NOUN
ftr-362	998	16	results	result	NOUN
ftr-362	998	17	in	in	ADP
ftr-362	998	18	an	an	DET
ftr-362	998	19	exchange	exchange	NOUN
ftr-362	998	20	for	for	ADP
ftr-362	998	21	purposes	purpose	NOUN
ftr-362	998	22	of	of	ADP
ftr-362	998	23	§	§	PROPN
ftr-362	998	24	1001	1001	NUM
ftr-362	998	25	(	(	PUNCT
ftr-362	998	26	gain	gain	NOUN
ftr-362	998	27	or	or	CCONJ
ftr-362	998	28	loss	loss	NOUN
ftr-362	998	29	realization	realization	NOUN
ftr-362	998	30	by	by	ADP
ftr-362	998	31	creditor	creditor	NOUN
ftr-362	998	32	)	)	PUNCT
ftr-362	998	33	and	and	CCONJ
ftr-362	998	34	§	§	PROPN
ftr-362	998	35	61(a)(12	61(a)(12	NUM
ftr-362	998	36	)	)	PUNCT
ftr-362	998	37	(	(	PUNCT
ftr-362	998	38	realization	realization	NOUN
ftr-362	998	39	of	of	ADP
ftr-362	998	40	cod	cod	NOUN
ftr-362	998	41	income	income	NOUN
ftr-362	998	42	by	by	ADP
ftr-362	998	43	debtor	debtor	NOUN
ftr-362	998	44	)	)	PUNCT
ftr-362	998	45	.	.	PUNCT
ftr-362	999	1	under	under	ADP
ftr-362	999	2	reg	reg	NOUN
ftr-362	999	3	.	.	PUNCT
ftr-362	1000	1	§	§	PROPN
ftr-362	1000	2	1.1001	1.1001	NUM
ftr-362	1000	3	-	-	SYM
ftr-362	1000	4	3(e)(5	3(e)(5	NUM
ftr-362	1000	5	)	)	PUNCT
ftr-362	1000	6	,	,	PUNCT
ftr-362	1000	7	a	a	DET
ftr-362	1000	8	modification	modification	NOUN
ftr-362	1000	9	of	of	ADP
ftr-362	1000	10	a	a	DET
ftr-362	1000	11	debt	debt	NOUN
ftr-362	1000	12	instrument	instrument	NOUN
ftr-362	1000	13	that	that	PRON
ftr-362	1000	14	results	result	VERB
ftr-362	1000	15	in	in	ADP
ftr-362	1000	16	an	an	DET
ftr-362	1000	17	instrument	instrument	NOUN
ftr-362	1000	18	or	or	CCONJ
ftr-362	1000	19	property	property	NOUN
ftr-362	1000	20	right	right	NOUN
ftr-362	1000	21	that	that	PRON
ftr-362	1000	22	is	be	AUX
ftr-362	1000	23	not	not	PART
ftr-362	1000	24	debt	debt	NOUN
ftr-362	1000	25	for	for	ADP
ftr-362	1000	26	tax	tax	NOUN
ftr-362	1000	27	purposes	purpose	NOUN
ftr-362	1000	28	is	be	AUX
ftr-362	1000	29	a	a	DET
ftr-362	1000	30	significant	significant	ADJ
ftr-362	1000	31	modification	modification	NOUN
ftr-362	1000	32	.	.	PUNCT
ftr-362	1001	1	all	all	PRON
ftr-362	1001	2	of	of	ADP
ftr-362	1001	3	the	the	DET
ftr-362	1001	4	factors	factor	NOUN
ftr-362	1001	5	relevant	relevant	ADJ
ftr-362	1001	6	to	to	ADP
ftr-362	1001	7	the	the	DET
ftr-362	1001	8	classification	classification	NOUN
ftr-362	1001	9	of	of	ADP
ftr-362	1001	10	the	the	DET
ftr-362	1001	11	modified	modify	VERB
ftr-362	1001	12	instrument	instrument	NOUN
ftr-362	1001	13	as	as	ADP
ftr-362	1001	14	debt	debt	NOUN
ftr-362	1001	15	or	or	CCONJ
ftr-362	1001	16	equity	equity	NOUN
ftr-362	1001	17	immediately	immediately	ADV
ftr-362	1001	18	after	after	ADP
ftr-362	1001	19	an	an	DET
ftr-362	1001	20	alteration	alteration	NOUN
ftr-362	1001	21	or	or	CCONJ
ftr-362	1001	22	modification	modification	NOUN
ftr-362	1001	23	must	must	AUX
ftr-362	1001	24	be	be	AUX
ftr-362	1001	25	analyzed	analyze	VERB
ftr-362	1001	26	.	.	PUNCT
ftr-362	1002	1	however	however	ADV
ftr-362	1002	2	,	,	PUNCT
ftr-362	1002	3	prop	prop	NOUN
ftr-362	1002	4	.	.	PUNCT
ftr-362	1003	1	reg	reg	PROPN
ftr-362	1003	2	.	.	PUNCT
ftr-362	1004	1	§	§	PROPN
ftr-362	1004	2	1.1001	1.1001	NUM
ftr-362	1004	3	-	-	SYM
ftr-362	1004	4	3(f)(7	3(f)(7	NUM
ftr-362	1004	5	)	)	PUNCT
ftr-362	1004	6	would	would	AUX
ftr-362	1004	7	clarify	clarify	VERB
ftr-362	1004	8	that	that	SCONJ
ftr-362	1004	9	any	any	DET
ftr-362	1004	10	deterioration	deterioration	NOUN
ftr-362	1004	11	in	in	ADP
ftr-362	1004	12	the	the	DET
ftr-362	1004	13	financial	financial	ADJ
ftr-362	1004	14	condition	condition	NOUN
ftr-362	1004	15	of	of	ADP
ftr-362	1004	16	the	the	DET
ftr-362	1004	17	issuer	issuer	NOUN
ftr-362	1004	18	between	between	ADP
ftr-362	1004	19	the	the	DET
ftr-362	1004	20	date	date	NOUN
ftr-362	1004	21	the	the	DET
ftr-362	1004	22	debt	debt	NOUN
ftr-362	1004	23	instrument	instrument	NOUN
ftr-362	1004	24	was	be	AUX
ftr-362	1004	25	issued	issue	VERB
ftr-362	1004	26	and	and	CCONJ
ftr-362	1004	27	the	the	DET
ftr-362	1004	28	date	date	NOUN
ftr-362	1004	29	it	it	PRON
ftr-362	1004	30	was	be	AUX
ftr-362	1004	31	altered	alter	VERB
ftr-362	1004	32	or	or	CCONJ
ftr-362	1004	33	modified	modify	VERB
ftr-362	1004	34	,	,	PUNCT
ftr-362	1004	35	insofar	insofar	ADV
ftr-362	1004	36	as	as	SCONJ
ftr-362	1004	37	it	it	PRON
ftr-362	1004	38	relates	relate	VERB
ftr-362	1004	39	to	to	ADP
ftr-362	1004	40	the	the	DET
ftr-362	1004	41	issuer	issuer	NOUN
ftr-362	1004	42	’s	’s	PART
ftr-362	1004	43	ability	ability	NOUN
ftr-362	1004	44	to	to	PART
ftr-362	1004	45	repay	repay	VERB
ftr-362	1004	46	the	the	DET
ftr-362	1004	47	debt	debt	NOUN
ftr-362	1004	48	instrument	instrument	NOUN
ftr-362	1004	49	,	,	PUNCT
ftr-362	1004	50	will	will	AUX
ftr-362	1004	51	not	not	PART
ftr-362	1004	52	be	be	AUX
ftr-362	1004	53	not	not	PART
ftr-362	1004	54	taken	take	VERB
ftr-362	1004	55	into	into	ADP
ftr-362	1004	56	account	account	NOUN
ftr-362	1004	57	in	in	ADP
ftr-362	1004	58	determining	determine	VERB
ftr-362	1004	59	whether	whether	SCONJ
ftr-362	1004	60	the	the	DET
ftr-362	1004	61	instrument	instrument	NOUN
ftr-362	1004	62	has	have	AUX
ftr-362	1004	63	been	be	AUX
ftr-362	1004	64	converted	convert	VERB
ftr-362	1004	65	to	to	ADP
ftr-362	1004	66	another	another	DET
ftr-362	1004	67	type	type	NOUN
ftr-362	1004	68	of	of	ADP
ftr-362	1004	69	interest	interest	NOUN
ftr-362	1004	70	,	,	PUNCT
ftr-362	1004	71	unless	unless	SCONJ
ftr-362	1004	72	there	there	PRON
ftr-362	1004	73	is	be	VERB
ftr-362	1004	74	a	a	DET
ftr-362	1004	75	substitution	substitution	NOUN
ftr-362	1004	76	of	of	ADP
ftr-362	1004	77	a	a	DET
ftr-362	1004	78	new	new	ADJ
ftr-362	1004	79	obligor	obligor	NOUN
ftr-362	1004	80	or	or	CCONJ
ftr-362	1004	81	the	the	DET
ftr-362	1004	82	addition	addition	NOUN
ftr-362	1004	83	or	or	CCONJ
ftr-362	1004	84	deletion	deletion	NOUN
ftr-362	1004	85	of	of	ADP
ftr-362	1004	86	a	a	DET
ftr-362	1004	87	co	co	NOUN
ftr-362	1004	88	-	-	NOUN
ftr-362	1004	89	obligor	obligor	ADJ
ftr-362	1004	90	.	.	PUNCT
ftr-362	1005	1	thus	thus	ADV
ftr-362	1005	2	,	,	PUNCT
ftr-362	1005	3	any	any	DET
ftr-362	1005	4	decrease	decrease	NOUN
ftr-362	1005	5	in	in	ADP
ftr-362	1005	6	the	the	DET
ftr-362	1005	7	fair	fair	ADJ
ftr-362	1005	8	market	market	NOUN
ftr-362	1005	9	value	value	NOUN
ftr-362	1005	10	of	of	ADP
ftr-362	1005	11	a	a	DET
ftr-362	1005	12	debt	debt	NOUN
ftr-362	1005	13	instrument	instrument	NOUN
ftr-362	1005	14	(	(	PUNCT
ftr-362	1005	15	whether	whether	SCONJ
ftr-362	1005	16	or	or	CCONJ
ftr-362	1005	17	not	not	PART
ftr-362	1005	18	publicly	publicly	ADV
ftr-362	1005	19	traded	trade	VERB
ftr-362	1005	20	)	)	PUNCT
ftr-362	1005	21	is	be	AUX
ftr-362	1005	22	not	not	PART
ftr-362	1005	23	taken	take	VERB
ftr-362	1005	24	into	into	ADP
ftr-362	1005	25	account	account	NOUN
ftr-362	1005	26	to	to	ADP
ftr-362	1005	27	the	the	DET
ftr-362	1005	28	extent	extent	NOUN
ftr-362	1005	29	that	that	SCONJ
ftr-362	1005	30	the	the	DET
ftr-362	1005	31	decrease	decrease	NOUN
ftr-362	1005	32	in	in	ADP
ftr-362	1005	33	fair	fair	ADJ
ftr-362	1005	34	market	market	NOUN
ftr-362	1005	35	value	value	NOUN
ftr-362	1005	36	is	be	AUX
ftr-362	1005	37	attributable	attributable	ADJ
ftr-362	1005	38	to	to	ADP
ftr-362	1005	39	the	the	DET
ftr-362	1005	40	deterioration	deterioration	NOUN
ftr-362	1005	41	in	in	ADP
ftr-362	1005	42	the	the	DET
ftr-362	1005	43	financial	financial	ADJ
ftr-362	1005	44	condition	condition	NOUN
ftr-362	1005	45	of	of	ADP
ftr-362	1005	46	the	the	DET
ftr-362	1005	47	issuer	issuer	NOUN
ftr-362	1005	48	,	,	PUNCT
ftr-362	1005	49	rather	rather	ADV
ftr-362	1005	50	than	than	ADP
ftr-362	1005	51	to	to	ADP
ftr-362	1005	52	a	a	DET
ftr-362	1005	53	modification	modification	NOUN
ftr-362	1005	54	of	of	ADP
ftr-362	1005	55	the	the	DET
ftr-362	1005	56	terms	term	NOUN
ftr-362	1005	57	of	of	ADP
ftr-362	1005	58	the	the	DET
ftr-362	1005	59	instrument	instrument	NOUN
ftr-362	1005	60	,	,	PUNCT
ftr-362	1005	61	but	but	CCONJ
ftr-362	1005	62	only	only	ADV
ftr-362	1005	63	for	for	ADP
ftr-362	1005	64	purposes	purpose	NOUN
ftr-362	1005	65	of	of	ADP
ftr-362	1005	66	determining	determine	VERB
ftr-362	1005	67	the	the	DET
ftr-362	1005	68	nature	nature	NOUN
ftr-362	1005	69	of	of	ADP
ftr-362	1005	70	the	the	DET
ftr-362	1005	71	instrument	instrument	NOUN
ftr-362	1005	72	.	.	PUNCT
ftr-362	1006	1	according	accord	VERB
ftr-362	1006	2	to	to	ADP
ftr-362	1006	3	the	the	DET
ftr-362	1006	4	preamble	preamble	NOUN
ftr-362	1006	5	,	,	PUNCT
ftr-362	1006	6	“	"	PUNCT
ftr-362	1006	7	[	[	X
ftr-362	1006	8	c]onsistent	c]onsistent	NOUN
ftr-362	1006	9	with	with	ADP
ftr-362	1006	10	this	this	DET
ftr-362	1006	11	rule	rule	NOUN
ftr-362	1006	12	in	in	ADP
ftr-362	1006	13	the	the	DET
ftr-362	1006	14	proposed	propose	VERB
ftr-362	1006	15	regulations	regulation	NOUN
ftr-362	1006	16	,	,	PUNCT
ftr-362	1006	17	if	if	SCONJ
ftr-362	1006	18	a	a	DET
ftr-362	1006	19	debt	debt	NOUN
ftr-362	1006	20	instrument	instrument	NOUN
ftr-362	1006	21	is	be	AUX
ftr-362	1006	22	significantly	significantly	ADV
ftr-362	1006	23	modified	modify	VERB
ftr-362	1006	24	and	and	CCONJ
ftr-362	1006	25	the	the	DET
ftr-362	1006	26	issue	issue	NOUN
ftr-362	1006	27	price	price	NOUN
ftr-362	1006	28	of	of	ADP
ftr-362	1006	29	the	the	DET
ftr-362	1006	30	modified	modify	VERB
ftr-362	1006	31	debt	debt	NOUN
ftr-362	1006	32	instrument	instrument	NOUN
ftr-362	1006	33	is	be	AUX
ftr-362	1006	34	determined	determine	VERB
ftr-362	1006	35	under	under	ADP
ftr-362	1006	36	reg	reg	NOUN
ftr-362	1006	37	.	.	PUNCT
ftr-362	1007	1	§	§	PROPN
ftr-362	1007	2	1.1273	1.1273	NUM
ftr-362	1007	3	-	-	PUNCT
ftr-362	1007	4	2(b	2(b	NUM
ftr-362	1007	5	)	)	PUNCT
ftr-362	1007	6	or	or	CCONJ
ftr-362	1007	7	(	(	PUNCT
ftr-362	1007	8	c	c	NOUN
ftr-362	1007	9	)	)	PUNCT
ftr-362	1007	10	(	(	PUNCT
ftr-362	1007	11	relating	relate	VERB
ftr-362	1007	12	to	to	ADP
ftr-362	1007	13	a	a	DET
ftr-362	1007	14	fair	fair	ADJ
ftr-362	1007	15	market	market	NOUN
ftr-362	1007	16	value	value	NOUN
ftr-362	1007	17	issue	issue	NOUN
ftr-362	1007	18	price	price	NOUN
ftr-362	1007	19	for	for	ADP
ftr-362	1007	20	publicly	publicly	ADV
ftr-362	1007	21	traded	trade	VERB
ftr-362	1007	22	debt	debt	NOUN
ftr-362	1007	23	)	)	PUNCT
ftr-362	1007	24	,	,	PUNCT
ftr-362	1007	25	then	then	ADV
ftr-362	1007	26	any	any	DET
ftr-362	1007	27	increased	increase	VERB
ftr-362	1007	28	yield	yield	NOUN
ftr-362	1007	29	on	on	ADP
ftr-362	1007	30	the	the	DET
ftr-362	1007	31	modified	modify	VERB
ftr-362	1007	32	debt	debt	NOUN
ftr-362	1007	33	instrument	instrument	NOUN
ftr-362	1007	34	attributable	attributable	ADJ
ftr-362	1007	35	to	to	ADP
ftr-362	1007	36	this	this	DET
ftr-362	1007	37	issue	issue	NOUN
ftr-362	1007	38	price	price	NOUN
ftr-362	1007	39	generally	generally	ADV
ftr-362	1007	40	is	be	AUX
ftr-362	1007	41	not	not	PART
ftr-362	1007	42	taken	take	VERB
ftr-362	1007	43	into	into	ADP
ftr-362	1007	44	account	account	NOUN
ftr-362	1007	45	to	to	PART
ftr-362	1007	46	determine	determine	VERB
ftr-362	1007	47	whether	whether	SCONJ
ftr-362	1007	48	the	the	DET
ftr-362	1007	49	modified	modify	VERB
ftr-362	1007	50	debt	debt	NOUN
ftr-362	1007	51	instrument	instrument	NOUN
ftr-362	1007	52	is	be	AUX
ftr-362	1007	53	debt	debt	NOUN
ftr-362	1007	54	or	or	CCONJ
ftr-362	1007	55	some	some	DET
ftr-362	1007	56	other	other	ADJ
ftr-362	1007	57	property	property	NOUN
ftr-362	1007	58	right	right	NOUN
ftr-362	1007	59	for	for	ADP
ftr-362	1007	60	federal	federal	ADJ
ftr-362	1007	61	income	income	NOUN
ftr-362	1007	62	tax	tax	NOUN
ftr-362	1007	63	purposes	purpose	NOUN
ftr-362	1007	64	.	.	PUNCT
ftr-362	1008	1	however	however	ADV
ftr-362	1008	2	,	,	PUNCT
ftr-362	1008	3	any	any	DET
ftr-362	1008	4	portion	portion	NOUN
ftr-362	1008	5	of	of	ADP
ftr-362	1008	6	the	the	DET
ftr-362	1008	7	increased	increase	VERB
ftr-362	1008	8	yield	yield	NOUN
ftr-362	1008	9	that	that	PRON
ftr-362	1008	10	is	be	AUX
ftr-362	1008	11	not	not	PART
ftr-362	1008	12	attributable	attributable	ADJ
ftr-362	1008	13	to	to	ADP
ftr-362	1008	14	deterioration	deterioration	NOUN
ftr-362	1008	15	in	in	ADP
ftr-362	1008	16	the	the	DET
ftr-362	1008	17	financial	financial	ADJ
ftr-362	1008	18	condition	condition	NOUN
ftr-362	1008	19	of	of	ADP
ftr-362	1008	20	the	the	DET
ftr-362	1008	21	issuer	issuer	NOUN
ftr-362	1008	22	,	,	PUNCT
ftr-362	1008	23	such	such	ADJ
ftr-362	1008	24	as	as	ADP
ftr-362	1008	25	a	a	DET
ftr-362	1008	26	change	change	NOUN
ftr-362	1008	27	in	in	ADP
ftr-362	1008	28	market	market	NOUN
ftr-362	1008	29	interest	interest	NOUN
ftr-362	1008	30	rates	rate	NOUN
ftr-362	1008	31	,	,	PUNCT
ftr-362	1008	32	is	be	AUX
ftr-362	1008	33	taken	take	VERB
ftr-362	1008	34	into	into	ADP
ftr-362	1008	35	account	account	NOUN
ftr-362	1008	36	.	.	PUNCT
ftr-362	1008	37	”	"	PUNCT
ftr-362	1009	1	•	•	ADP
ftr-362	1009	2	the	the	DET
ftr-362	1009	3	provisions	provision	NOUN
ftr-362	1009	4	of	of	ADP
ftr-362	1009	5	prop	prop	NOUN
ftr-362	1009	6	.	.	PUNCT
ftr-362	1010	1	reg	reg	NOUN
ftr-362	1010	2	.	.	PUNCT
ftr-362	1011	1	§	§	PROPN
ftr-362	1011	2	1.1001	1.1001	NUM
ftr-362	1011	3	-	-	SYM
ftr-362	1011	4	3(f)(7	3(f)(7	NUM
ftr-362	1011	5	)	)	PUNCT
ftr-362	1011	6	will	will	AUX
ftr-362	1011	7	be	be	AUX
ftr-362	1011	8	effective	effective	ADJ
ftr-362	1011	9	upon	upon	SCONJ
ftr-362	1011	10	finalization	finalization	NOUN
ftr-362	1011	11	,	,	PUNCT
ftr-362	1011	12	but	but	CCONJ
ftr-362	1011	13	taxpayers	taxpayer	NOUN
ftr-362	1011	14	may	may	AUX
ftr-362	1011	15	rely	rely	VERB
ftr-362	1011	16	on	on	ADP
ftr-362	1011	17	paragraph	paragraph	NOUN
ftr-362	1011	18	(	(	PUNCT
ftr-362	1011	19	f)(7	f)(7	NUM
ftr-362	1011	20	)	)	PUNCT
ftr-362	1011	21	of	of	ADP
ftr-362	1011	22	this	this	DET
ftr-362	1011	23	section	section	NOUN
ftr-362	1011	24	for	for	ADP
ftr-362	1011	25	alterations	alteration	NOUN
ftr-362	1011	26	of	of	ADP
ftr-362	1011	27	the	the	DET
ftr-362	1011	28	terms	term	NOUN
ftr-362	1011	29	of	of	ADP
ftr-362	1011	30	a	a	DET
ftr-362	1011	31	debt	debt	NOUN
ftr-362	1011	32	instrument	instrument	NOUN
ftr-362	1011	33	occurring	occur	VERB
ftr-362	1011	34	before	before	ADP
ftr-362	1011	35	that	that	DET
ftr-362	1011	36	date	date	NOUN
ftr-362	1011	37	.	.	PUNCT
ftr-362	1012	1	see	see	VERB
ftr-362	1012	2	prop	prop	NOUN
ftr-362	1012	3	.	.	PUNCT
ftr-362	1013	1	reg	reg	NOUN
ftr-362	1013	2	.	.	PUNCT
ftr-362	1014	1	§	§	PROPN
ftr-362	1014	2	1.1001	1.1001	NUM
ftr-362	1014	3	-	-	PUNCT
ftr-362	1014	4	3(h)(2	3(h)(2	NUM
ftr-362	1014	5	)	)	PUNCT
ftr-362	1014	6	.	.	PUNCT
ftr-362	1015	1	5	5	X
ftr-362	1015	2	.	.	X
ftr-362	1015	3	should	should	AUX
ftr-362	1015	4	the	the	DET
ftr-362	1015	5	name	name	NOUN
ftr-362	1015	6	of	of	ADP
ftr-362	1015	7	the	the	DET
ftr-362	1015	8	promoter	promoter	NOUN
ftr-362	1015	9	of	of	ADP
ftr-362	1015	10	this	this	DET
ftr-362	1015	11	tax	tax	NOUN
ftr-362	1015	12	scam	scam	NOUN
ftr-362	1015	13	been	be	AUX
ftr-362	1015	14	“	"	PUNCT
ftr-362	1015	15	devious	devious	ADJ
ftr-362	1015	16	,	,	PUNCT
ftr-362	1015	17	”	"	PUNCT
ftr-362	1015	18	instead	instead	ADV
ftr-362	1015	19	of	of	ADP
ftr-362	1015	20	“	"	PUNCT
ftr-362	1015	21	derivium	derivium	NOUN
ftr-362	1015	22	?	?	PUNCT
ftr-362	1015	23	”	"	PUNCT
ftr-362	1016	1	calloway	calloway	PROPN
ftr-362	1016	2	v.	v.	PROPN
ftr-362	1016	3	commissioner	commissioner	PROPN
ftr-362	1016	4	,	,	PUNCT
ftr-362	1016	5	135	135	NUM
ftr-362	1016	6	612	612	NUM
ftr-362	1016	7	florida	florida	PROPN
ftr-362	1016	8	tax	tax	NOUN
ftr-362	1016	9	review	review	NOUN
ftr-362	1017	1	[	[	X
ftr-362	1017	2	vol	vol	NOUN
ftr-362	1017	3	.	.	PUNCT
ftr-362	1017	4	10:9	10:9	NUM
ftr-362	1017	5	t.c	t.c	PROPN
ftr-362	1017	6	.	.	PUNCT
ftr-362	1018	1	no	no	INTJ
ftr-362	1018	2	.	.	NOUN
ftr-362	1018	3	3	3	NUM
ftr-362	1018	4	(	(	PUNCT
ftr-362	1018	5	7/8/10	7/8/10	NUM
ftr-362	1018	6	)	)	PUNCT
ftr-362	1018	7	(	(	PUNCT
ftr-362	1018	8	reviewed	review	VERB
ftr-362	1018	9	)	)	PUNCT
ftr-362	1018	10	.	.	PUNCT
ftr-362	1019	1	in	in	ADP
ftr-362	1019	2	2001	2001	NUM
ftr-362	1019	3	the	the	DET
ftr-362	1019	4	taxpayer	taxpayer	NOUN
ftr-362	1019	5	entered	enter	VERB
ftr-362	1019	6	into	into	ADP
ftr-362	1019	7	an	an	DET
ftr-362	1019	8	agreement	agreement	NOUN
ftr-362	1019	9	with	with	ADP
ftr-362	1019	10	derivium	derivium	PROPN
ftr-362	1019	11	capital	capital	PROPN
ftr-362	1019	12	llc	llc	PROPN
ftr-362	1019	13	pursuant	pursuant	VERB
ftr-362	1019	14	to	to	ADP
ftr-362	1019	15	which	which	PRON
ftr-362	1019	16	he	he	PRON
ftr-362	1019	17	transferred	transfer	VERB
ftr-362	1019	18	990	990	NUM
ftr-362	1019	19	shares	share	NOUN
ftr-362	1019	20	of	of	ADP
ftr-362	1019	21	ibm	ibm	PROPN
ftr-362	1019	22	common	common	ADJ
ftr-362	1019	23	stock	stock	NOUN
ftr-362	1019	24	to	to	PART
ftr-362	1019	25	derivium	derivium	NOUN
ftr-362	1019	26	under	under	ADP
ftr-362	1019	27	its	its	PRON
ftr-362	1019	28	90	90	NUM
ftr-362	1019	29	-	-	PUNCT
ftr-362	1019	30	percent	percent	NOUN
ftr-362	1019	31	-	-	PUNCT
ftr-362	1019	32	stock	stock	NOUN
ftr-362	1019	33	-	-	PUNCT
ftr-362	1019	34	loan	loan	NOUN
ftr-362	1019	35	program	program	NOUN
ftr-362	1019	36	.	.	PUNCT
ftr-362	1020	1	the	the	DET
ftr-362	1020	2	terms	term	NOUN
ftr-362	1020	3	of	of	ADP
ftr-362	1020	4	the	the	DET
ftr-362	1020	5	agreement	agreement	NOUN
ftr-362	1020	6	characterized	characterize	VERB
ftr-362	1020	7	the	the	DET
ftr-362	1020	8	transaction	transaction	NOUN
ftr-362	1020	9	as	as	ADP
ftr-362	1020	10	a	a	DET
ftr-362	1020	11	loan	loan	NOUN
ftr-362	1020	12	,	,	PUNCT
ftr-362	1020	13	with	with	SCONJ
ftr-362	1020	14	the	the	DET
ftr-362	1020	15	ibm	ibm	PROPN
ftr-362	1020	16	stock	stock	NOUN
ftr-362	1020	17	pledged	pledge	VERB
ftr-362	1020	18	as	as	ADP
ftr-362	1020	19	collateral	collateral	NOUN
ftr-362	1020	20	.	.	PUNCT
ftr-362	1021	1	(	(	PUNCT
ftr-362	1021	2	derivium	derivium	NOUN
ftr-362	1021	3	was	be	AUX
ftr-362	1021	4	not	not	PART
ftr-362	1021	5	registered	register	VERB
ftr-362	1021	6	with	with	ADP
ftr-362	1021	7	the	the	DET
ftr-362	1021	8	new	new	PROPN
ftr-362	1021	9	york	york	PROPN
ftr-362	1021	10	stock	stock	PROPN
ftr-362	1021	11	exchange	exchange	PROPN
ftr-362	1021	12	or	or	CCONJ
ftr-362	1021	13	the	the	DET
ftr-362	1021	14	national	national	PROPN
ftr-362	1021	15	association	association	PROPN
ftr-362	1021	16	of	of	ADP
ftr-362	1021	17	securities	security	NOUN
ftr-362	1021	18	dealers	dealer	NOUN
ftr-362	1021	19	/	/	SYM
ftr-362	1021	20	financial	financial	ADJ
ftr-362	1021	21	industry	industry	NOUN
ftr-362	1021	22	regulatory	regulatory	ADJ
ftr-362	1021	23	authority	authority	NOUN
ftr-362	1021	24	.	.	PUNCT
ftr-362	1021	25	)	)	PUNCT
ftr-362	1022	1	the	the	DET
ftr-362	1022	2	purported	purport	VERB
ftr-362	1022	3	loan	loan	NOUN
ftr-362	1022	4	was	be	AUX
ftr-362	1022	5	nonrecourse	nonrecourse	NOUN
ftr-362	1022	6	;	;	PUNCT
ftr-362	1022	7	interest	interest	NOUN
ftr-362	1022	8	accrued	accrue	VERB
ftr-362	1022	9	but	but	CCONJ
ftr-362	1022	10	was	be	AUX
ftr-362	1022	11	not	not	PART
ftr-362	1022	12	payable	payable	ADJ
ftr-362	1022	13	until	until	ADP
ftr-362	1022	14	maturity	maturity	NOUN
ftr-362	1022	15	;	;	PUNCT
ftr-362	1022	16	all	all	DET
ftr-362	1022	17	dividends	dividend	NOUN
ftr-362	1022	18	were	be	AUX
ftr-362	1022	19	applied	apply	VERB
ftr-362	1022	20	against	against	ADP
ftr-362	1022	21	interest	interest	NOUN
ftr-362	1022	22	due	due	ADJ
ftr-362	1022	23	;	;	PUNCT
ftr-362	1022	24	prepayment	prepayment	NOUN
ftr-362	1022	25	during	during	ADP
ftr-362	1022	26	the	the	DET
ftr-362	1022	27	3	3	NUM
ftr-362	1022	28	-	-	PUNCT
ftr-362	1022	29	year	year	NOUN
ftr-362	1022	30	term	term	NOUN
ftr-362	1022	31	of	of	ADP
ftr-362	1022	32	the	the	DET
ftr-362	1022	33	purported	purport	VERB
ftr-362	1022	34	loan	loan	NOUN
ftr-362	1022	35	was	be	AUX
ftr-362	1022	36	prohibited	prohibit	VERB
ftr-362	1022	37	.	.	PUNCT
ftr-362	1023	1	the	the	DET
ftr-362	1023	2	terms	term	NOUN
ftr-362	1023	3	of	of	ADP
ftr-362	1023	4	the	the	DET
ftr-362	1023	5	agreement	agreement	NOUN
ftr-362	1023	6	allowed	allow	VERB
ftr-362	1023	7	derivium	derivium	NOUN
ftr-362	1023	8	to	to	PART
ftr-362	1023	9	sell	sell	VERB
ftr-362	1023	10	the	the	DET
ftr-362	1023	11	stock	stock	NOUN
ftr-362	1023	12	and	and	CCONJ
ftr-362	1023	13	retain	retain	VERB
ftr-362	1023	14	the	the	DET
ftr-362	1023	15	proceeds	proceed	NOUN
ftr-362	1023	16	,	,	PUNCT
ftr-362	1023	17	which	which	PRON
ftr-362	1023	18	it	it	PRON
ftr-362	1023	19	did	do	VERB
ftr-362	1023	20	immediately	immediately	ADV
ftr-362	1023	21	upon	upon	SCONJ
ftr-362	1023	22	receipt	receipt	NOUN
ftr-362	1023	23	,	,	PUNCT
ftr-362	1023	24	receiving	receive	VERB
ftr-362	1023	25	$	$	SYM
ftr-362	1023	26	103,918.18	103,918.18	NUM
ftr-362	1023	27	.	.	PUNCT
ftr-362	1024	1	the	the	DET
ftr-362	1024	2	taxpayer	taxpayer	NOUN
ftr-362	1024	3	received	receive	VERB
ftr-362	1024	4	$	$	SYM
ftr-362	1024	5	93,586.23	93,586.23	NUM
ftr-362	1024	6	from	from	ADP
ftr-362	1024	7	derivium	derivium	NOUN
ftr-362	1024	8	,	,	PUNCT
ftr-362	1024	9	the	the	DET
ftr-362	1024	10	amount	amount	NOUN
ftr-362	1024	11	of	of	ADP
ftr-362	1024	12	the	the	DET
ftr-362	1024	13	payment	payment	NOUN
ftr-362	1024	14	being	be	AUX
ftr-362	1024	15	determined	determine	VERB
ftr-362	1024	16	,	,	PUNCT
ftr-362	1024	17	and	and	CCONJ
ftr-362	1024	18	payment	payment	NOUN
ftr-362	1024	19	being	be	AUX
ftr-362	1024	20	made	make	VERB
ftr-362	1024	21	,	,	PUNCT
ftr-362	1024	22	only	only	ADV
ftr-362	1024	23	after	after	ADP
ftr-362	1024	24	derivium	derivium	NOUN
ftr-362	1024	25	had	have	AUX
ftr-362	1024	26	sold	sell	VERB
ftr-362	1024	27	the	the	DET
ftr-362	1024	28	stock	stock	NOUN
ftr-362	1024	29	.	.	PUNCT
ftr-362	1025	1	upon	upon	SCONJ
ftr-362	1025	2	maturity	maturity	NOUN
ftr-362	1025	3	of	of	ADP
ftr-362	1025	4	the	the	DET
ftr-362	1025	5	“	"	PUNCT
ftr-362	1025	6	loan	loan	NOUN
ftr-362	1025	7	,	,	PUNCT
ftr-362	1025	8	”	"	PUNCT
ftr-362	1025	9	the	the	DET
ftr-362	1025	10	taxpayer	taxpayer	NOUN
ftr-362	1025	11	had	have	VERB
ftr-362	1025	12	the	the	DET
ftr-362	1025	13	option	option	NOUN
ftr-362	1025	14	of	of	ADP
ftr-362	1025	15	(	(	PUNCT
ftr-362	1025	16	1	1	X
ftr-362	1025	17	)	)	PUNCT
ftr-362	1025	18	paying	pay	VERB
ftr-362	1025	19	the	the	DET
ftr-362	1025	20	balance	balance	NOUN
ftr-362	1025	21	due	due	ADJ
ftr-362	1025	22	and	and	CCONJ
ftr-362	1025	23	having	have	VERB
ftr-362	1025	24	an	an	DET
ftr-362	1025	25	equivalent	equivalent	ADJ
ftr-362	1025	26	amount	amount	NOUN
ftr-362	1025	27	of	of	ADP
ftr-362	1025	28	ibm	ibm	PROPN
ftr-362	1025	29	stock	stock	NOUN
ftr-362	1025	30	returned	return	VERB
ftr-362	1025	31	to	to	ADP
ftr-362	1025	32	him	he	PRON
ftr-362	1025	33	,	,	PUNCT
ftr-362	1025	34	(	(	PUNCT
ftr-362	1025	35	2	2	X
ftr-362	1025	36	)	)	PUNCT
ftr-362	1025	37	renewing	renew	VERB
ftr-362	1025	38	the	the	DET
ftr-362	1025	39	purported	purport	VERB
ftr-362	1025	40	loan	loan	NOUN
ftr-362	1025	41	for	for	ADP
ftr-362	1025	42	an	an	DET
ftr-362	1025	43	additional	additional	ADJ
ftr-362	1025	44	term	term	NOUN
ftr-362	1025	45	,	,	PUNCT
ftr-362	1025	46	or	or	CCONJ
ftr-362	1025	47	(	(	PUNCT
ftr-362	1025	48	3	3	X
ftr-362	1025	49	)	)	PUNCT
ftr-362	1025	50	satisfying	satisfy	VERB
ftr-362	1025	51	the	the	DET
ftr-362	1025	52	“	"	PUNCT
ftr-362	1025	53	loan	loan	NOUN
ftr-362	1025	54	”	"	PUNCT
ftr-362	1025	55	by	by	ADP
ftr-362	1025	56	surrendering	surrender	VERB
ftr-362	1025	57	any	any	DET
ftr-362	1025	58	right	right	NOUN
ftr-362	1025	59	to	to	PART
ftr-362	1025	60	receive	receive	VERB
ftr-362	1025	61	ibm	ibm	PROPN
ftr-362	1025	62	stock	stock	NOUN
ftr-362	1025	63	.	.	PUNCT
ftr-362	1026	1	at	at	ADP
ftr-362	1026	2	maturity	maturity	NOUN
ftr-362	1026	3	in	in	ADP
ftr-362	1026	4	august	august	PROPN
ftr-362	1026	5	2004	2004	NUM
ftr-362	1026	6	the	the	DET
ftr-362	1026	7	balance	balance	NOUN
ftr-362	1026	8	due	due	ADJ
ftr-362	1026	9	was	be	AUX
ftr-362	1026	10	$	$	SYM
ftr-362	1026	11	124,429.09	124,429.09	NUM
ftr-362	1026	12	,	,	PUNCT
ftr-362	1026	13	which	which	PRON
ftr-362	1026	14	was	be	AUX
ftr-362	1026	15	$	$	SYM
ftr-362	1026	16	40,924.57	40,924.57	NUM
ftr-362	1026	17	more	more	ADJ
ftr-362	1026	18	than	than	ADP
ftr-362	1026	19	the	the	DET
ftr-362	1026	20	then	then	ADV
ftr-362	1026	21	$	$	SYM
ftr-362	1026	22	83,318.40	83,318.40	NUM
ftr-362	1026	23	value	value	NOUN
ftr-362	1026	24	of	of	ADP
ftr-362	1026	25	the	the	DET
ftr-362	1026	26	ibm	ibm	PROPN
ftr-362	1026	27	stock	stock	NOUN
ftr-362	1026	28	.	.	PUNCT
ftr-362	1027	1	(	(	PUNCT
ftr-362	1027	2	derivium	derivium	NOUN
ftr-362	1027	3	had	have	AUX
ftr-362	1027	4	credited	credit	VERB
ftr-362	1027	5	against	against	ADP
ftr-362	1027	6	the	the	DET
ftr-362	1027	7	accrued	accrue	VERB
ftr-362	1027	8	interest	interest	NOUN
ftr-362	1027	9	the	the	DET
ftr-362	1027	10	amount	amount	NOUN
ftr-362	1027	11	of	of	ADP
ftr-362	1027	12	dividends	dividend	NOUN
ftr-362	1027	13	that	that	PRON
ftr-362	1027	14	would	would	AUX
ftr-362	1027	15	have	have	AUX
ftr-362	1027	16	been	be	AUX
ftr-362	1027	17	received	receive	VERB
ftr-362	1027	18	had	have	VERB
ftr-362	1027	19	the	the	DET
ftr-362	1027	20	stock	stock	NOUN
ftr-362	1027	21	not	not	PART
ftr-362	1027	22	been	be	AUX
ftr-362	1027	23	sold	sell	VERB
ftr-362	1027	24	,	,	PUNCT
ftr-362	1027	25	but	but	CCONJ
ftr-362	1027	26	the	the	DET
ftr-362	1027	27	taxpayer	taxpayer	NOUN
ftr-362	1027	28	never	never	ADV
ftr-362	1027	29	received	receive	VERB
ftr-362	1027	30	a	a	DET
ftr-362	1027	31	form-1099	form-1099	NOUN
ftr-362	1027	32	-	-	PUNCT
ftr-362	1027	33	div	div	NOUN
ftr-362	1027	34	or	or	CCONJ
ftr-362	1027	35	included	include	VERB
ftr-362	1027	36	any	any	DET
ftr-362	1027	37	dividends	dividend	NOUN
ftr-362	1027	38	in	in	ADP
ftr-362	1027	39	income	income	NOUN
ftr-362	1027	40	.	.	PUNCT
ftr-362	1027	41	)	)	PUNCT
ftr-362	1028	1	the	the	DET
ftr-362	1028	2	taxpayer	taxpayer	NOUN
ftr-362	1028	3	elected	elect	VERB
ftr-362	1028	4	to	to	PART
ftr-362	1028	5	satisfy	satisfy	VERB
ftr-362	1028	6	his	his	PRON
ftr-362	1028	7	purported	purport	VERB
ftr-362	1028	8	loan	loan	NOUN
ftr-362	1028	9	by	by	ADP
ftr-362	1028	10	surrendering	surrender	VERB
ftr-362	1028	11	any	any	DET
ftr-362	1028	12	right	right	NOUN
ftr-362	1028	13	to	to	PART
ftr-362	1028	14	receive	receive	VERB
ftr-362	1028	15	ibm	ibm	PROPN
ftr-362	1028	16	stock	stock	NOUN
ftr-362	1028	17	.	.	PUNCT
ftr-362	1029	1	the	the	DET
ftr-362	1029	2	taxpayer	taxpayer	NOUN
ftr-362	1029	3	never	never	ADV
ftr-362	1029	4	made	make	VERB
ftr-362	1029	5	any	any	DET
ftr-362	1029	6	payments	payment	NOUN
ftr-362	1029	7	toward	toward	ADP
ftr-362	1029	8	either	either	CCONJ
ftr-362	1029	9	principal	principal	NOUN
ftr-362	1029	10	or	or	CCONJ
ftr-362	1029	11	interest	interest	NOUN
ftr-362	1029	12	on	on	ADP
ftr-362	1029	13	the	the	DET
ftr-362	1029	14	purported	purport	VERB
ftr-362	1029	15	loan	loan	NOUN
ftr-362	1029	16	.	.	PUNCT
ftr-362	1030	1	citing	cite	VERB
ftr-362	1030	2	commissioner	commissioner	PROPN
ftr-362	1030	3	v.	v.	ADP
ftr-362	1030	4	court	court	PROPN
ftr-362	1030	5	holding	holding	PROPN
ftr-362	1030	6	co.	co.	PROPN
ftr-362	1030	7	,	,	PUNCT
ftr-362	1030	8	324	324	NUM
ftr-362	1030	9	u.s	u.s	PROPN
ftr-362	1030	10	.	.	PROPN
ftr-362	1030	11	331	331	NUM
ftr-362	1030	12	(	(	PUNCT
ftr-362	1030	13	1945	1945	NUM
ftr-362	1030	14	)	)	PUNCT
ftr-362	1030	15	,	,	PUNCT
ftr-362	1030	16	and	and	CCONJ
ftr-362	1030	17	gregory	gregory	PROPN
ftr-362	1030	18	v.	v.	ADP
ftr-362	1030	19	helvering	helvering	PROPN
ftr-362	1030	20	,	,	PUNCT
ftr-362	1030	21	293	293	NUM
ftr-362	1030	22	u.s	u.s	PROPN
ftr-362	1030	23	.	.	PROPN
ftr-362	1030	24	465	465	NUM
ftr-362	1030	25	(	(	PUNCT
ftr-362	1030	26	1935	1935	NUM
ftr-362	1030	27	)	)	PUNCT
ftr-362	1030	28	,	,	PUNCT
ftr-362	1030	29	for	for	ADP
ftr-362	1030	30	the	the	DET
ftr-362	1030	31	proposition	proposition	NOUN
ftr-362	1030	32	that	that	SCONJ
ftr-362	1030	33	substance	substance	NOUN
ftr-362	1030	34	controls	control	VERB
ftr-362	1030	35	over	over	ADP
ftr-362	1030	36	form	form	NOUN
ftr-362	1030	37	,	,	PUNCT
ftr-362	1030	38	the	the	DET
ftr-362	1030	39	tax	tax	NOUN
ftr-362	1030	40	court	court	NOUN
ftr-362	1030	41	,	,	PUNCT
ftr-362	1030	42	in	in	ADP
ftr-362	1030	43	a	a	DET
ftr-362	1030	44	reviewed	review	VERB
ftr-362	1030	45	opinion	opinion	NOUN
ftr-362	1030	46	by	by	ADP
ftr-362	1030	47	judge	judge	PROPN
ftr-362	1030	48	ruwe	ruwe	PROPN
ftr-362	1030	49	(	(	PUNCT
ftr-362	1030	50	with	with	ADP
ftr-362	1030	51	no	no	DET
ftr-362	1030	52	dissents	dissent	NOUN
ftr-362	1030	53	but	but	CCONJ
ftr-362	1030	54	judges	judge	NOUN
ftr-362	1030	55	halpern	halpern	PROPN
ftr-362	1030	56	,	,	PUNCT
ftr-362	1030	57	wherry	wherry	PROPN
ftr-362	1030	58	,	,	PUNCT
ftr-362	1030	59	and	and	CCONJ
ftr-362	1030	60	holmes	holmes	PROPN
ftr-362	1030	61	concurring	concur	VERB
ftr-362	1030	62	in	in	ADP
ftr-362	1030	63	result	result	NOUN
ftr-362	1030	64	only	only	ADV
ftr-362	1030	65	)	)	PUNCT
ftr-362	1030	66	,	,	PUNCT
ftr-362	1030	67	held	hold	VERB
ftr-362	1030	68	that	that	SCONJ
ftr-362	1030	69	the	the	DET
ftr-362	1030	70	2001	2001	NUM
ftr-362	1030	71	transaction	transaction	NOUN
ftr-362	1030	72	between	between	ADP
ftr-362	1030	73	taxpayer	taxpayer	NOUN
ftr-362	1030	74	and	and	CCONJ
ftr-362	1030	75	derivium	derivium	NOUN
ftr-362	1030	76	was	be	AUX
ftr-362	1030	77	a	a	DET
ftr-362	1030	78	sale	sale	NOUN
ftr-362	1030	79	,	,	PUNCT
ftr-362	1030	80	not	not	PART
ftr-362	1030	81	a	a	DET
ftr-362	1030	82	loan	loan	NOUN
ftr-362	1030	83	,	,	PUNCT
ftr-362	1030	84	under	under	ADP
ftr-362	1030	85	the	the	DET
ftr-362	1030	86	test	test	NOUN
ftr-362	1030	87	factors	factor	NOUN
ftr-362	1030	88	set	set	VERB
ftr-362	1030	89	forth	forth	ADP
ftr-362	1030	90	in	in	ADP
ftr-362	1030	91	grodt	grodt	PROPN
ftr-362	1030	92	&	&	CCONJ
ftr-362	1030	93	mckay	mckay	PROPN
ftr-362	1030	94	realty	realty	PROPN
ftr-362	1030	95	,	,	PUNCT
ftr-362	1030	96	inc	inc	PROPN
ftr-362	1030	97	.	.	PROPN
ftr-362	1031	1	v.	v.	PROPN
ftr-362	1031	2	commissioner	commissioner	PROPN
ftr-362	1031	3	,	,	PUNCT
ftr-362	1031	4	77	77	NUM
ftr-362	1031	5	t.c	t.c	PROPN
ftr-362	1031	6	.	.	PROPN
ftr-362	1031	7	1221	1221	NUM
ftr-362	1031	8	(	(	PUNCT
ftr-362	1031	9	1981	1981	NUM
ftr-362	1031	10	)	)	PUNCT
ftr-362	1031	11	.	.	PUNCT
ftr-362	1032	1	the	the	DET
ftr-362	1032	2	taxpayer	taxpayer	NOUN
ftr-362	1032	3	had	have	AUX
ftr-362	1032	4	transferred	transfer	VERB
ftr-362	1032	5	all	all	DET
ftr-362	1032	6	the	the	DET
ftr-362	1032	7	benefits	benefit	NOUN
ftr-362	1032	8	and	and	CCONJ
ftr-362	1032	9	burdens	burden	NOUN
ftr-362	1032	10	of	of	ADP
ftr-362	1032	11	ownership	ownership	NOUN
ftr-362	1032	12	of	of	ADP
ftr-362	1032	13	the	the	DET
ftr-362	1032	14	stock	stock	NOUN
ftr-362	1032	15	to	to	ADP
ftr-362	1032	16	derivium	derivium	NOUN
ftr-362	1032	17	.	.	PUNCT
ftr-362	1033	1	legal	legal	ADJ
ftr-362	1033	2	and	and	CCONJ
ftr-362	1033	3	equitable	equitable	ADJ
ftr-362	1033	4	title	title	NOUN
ftr-362	1033	5	,	,	PUNCT
ftr-362	1033	6	as	as	ADV
ftr-362	1033	7	well	well	ADV
ftr-362	1033	8	as	as	ADP
ftr-362	1033	9	possession	possession	NOUN
ftr-362	1033	10	and	and	CCONJ
ftr-362	1033	11	control	control	NOUN
ftr-362	1033	12	of	of	ADP
ftr-362	1033	13	the	the	DET
ftr-362	1033	14	stock	stock	NOUN
ftr-362	1033	15	were	be	AUX
ftr-362	1033	16	transferred	transfer	VERB
ftr-362	1033	17	in	in	ADP
ftr-362	1033	18	exchange	exchange	NOUN
ftr-362	1033	19	for	for	ADP
ftr-362	1033	20	$	$	SYM
ftr-362	1033	21	93,586.23	93,586.23	NUM
ftr-362	1033	22	with	with	ADP
ftr-362	1033	23	no	no	DET
ftr-362	1033	24	obligation	obligation	NOUN
ftr-362	1033	25	to	to	PART
ftr-362	1033	26	repay	repay	VERB
ftr-362	1033	27	that	that	DET
ftr-362	1033	28	amount	amount	NOUN
ftr-362	1033	29	.	.	PUNCT
ftr-362	1034	1	“	"	PUNCT
ftr-362	1034	2	at	at	ADP
ftr-362	1034	3	best	good	ADJ
ftr-362	1034	4	[	[	PUNCT
ftr-362	1034	5	the	the	DET
ftr-362	1034	6	taxpayer	taxpayer	NOUN
ftr-362	1034	7	]	]	PUNCT
ftr-362	1034	8	had	have	VERB
ftr-362	1034	9	an	an	DET
ftr-362	1034	10	option	option	NOUN
ftr-362	1034	11	to	to	PART
ftr-362	1034	12	purchase	purchase	VERB
ftr-362	1034	13	an	an	DET
ftr-362	1034	14	equivalent	equivalent	ADJ
ftr-362	1034	15	number	number	NOUN
ftr-362	1034	16	of	of	ADP
ftr-362	1034	17	ibm	ibm	PROPN
ftr-362	1034	18	shares	share	NOUN
ftr-362	1034	19	after	after	ADP
ftr-362	1034	20	3	3	NUM
ftr-362	1034	21	years	year	NOUN
ftr-362	1034	22	at	at	ADP
ftr-362	1034	23	a	a	DET
ftr-362	1034	24	price	price	NOUN
ftr-362	1034	25	equivalent	equivalent	ADJ
ftr-362	1034	26	to	to	ADP
ftr-362	1034	27	$	$	SYM
ftr-362	1034	28	93,586.23	93,586.23	NUM
ftr-362	1034	29	plus	plus	CCONJ
ftr-362	1034	30	‘	'	PUNCT
ftr-362	1034	31	interest	interest	NOUN
ftr-362	1034	32	.	.	PUNCT
ftr-362	1034	33	’	'	PUNCT
ftr-362	1034	34	”	"	PUNCT
ftr-362	1035	1	the	the	DET
ftr-362	1035	2	transaction	transaction	NOUN
ftr-362	1035	3	was	be	AUX
ftr-362	1035	4	not	not	PART
ftr-362	1035	5	a	a	DET
ftr-362	1035	6	true	true	ADJ
ftr-362	1035	7	loan	loan	NOUN
ftr-362	1035	8	because	because	SCONJ
ftr-362	1035	9	“	"	PUNCT
ftr-362	1035	10	[	[	X
ftr-362	1035	11	f]or	f]or	VERB
ftr-362	1035	12	a	a	DET
ftr-362	1035	13	transaction	transaction	NOUN
ftr-362	1035	14	to	to	PART
ftr-362	1035	15	be	be	AUX
ftr-362	1035	16	a	a	DET
ftr-362	1035	17	bona	bona	ADJ
ftr-362	1035	18	fide	fide	ADJ
ftr-362	1035	19	loan	loan	NOUN
ftr-362	1035	20	the	the	DET
ftr-362	1035	21	parties	party	NOUN
ftr-362	1035	22	must	must	AUX
ftr-362	1035	23	have	have	AUX
ftr-362	1035	24	actually	actually	ADV
ftr-362	1035	25	intended	intend	VERB
ftr-362	1035	26	to	to	PART
ftr-362	1035	27	establish	establish	VERB
ftr-362	1035	28	a	a	DET
ftr-362	1035	29	debtor	debtor	NOUN
ftr-362	1035	30	-	-	PUNCT
ftr-362	1035	31	creditor	creditor	NOUN
ftr-362	1035	32	relationship	relationship	NOUN
ftr-362	1035	33	at	at	ADP
ftr-362	1035	34	the	the	DET
ftr-362	1035	35	time	time	NOUN
ftr-362	1035	36	the	the	DET
ftr-362	1035	37	funds	fund	NOUN
ftr-362	1035	38	were	be	AUX
ftr-362	1035	39	advanced	advanced	ADJ
ftr-362	1035	40	.	.	PUNCT
ftr-362	1035	41	”	"	PUNCT
ftr-362	1036	1	there	there	PRON
ftr-362	1036	2	was	be	VERB
ftr-362	1036	3	no	no	DET
ftr-362	1036	4	such	such	ADJ
ftr-362	1036	5	intent	intent	NOUN
ftr-362	1036	6	.	.	PUNCT
ftr-362	1037	1	after	after	ADP
ftr-362	1037	2	the	the	DET
ftr-362	1037	3	2001	2001	NUM
ftr-362	1037	4	transaction	transaction	NOUN
ftr-362	1037	5	the	the	DET
ftr-362	1037	6	taxpayer	taxpayer	NOUN
ftr-362	1037	7	never	never	ADV
ftr-362	1037	8	treated	treat	VERB
ftr-362	1037	9	the	the	DET
ftr-362	1037	10	transaction	transaction	NOUN
ftr-362	1037	11	as	as	ADP
ftr-362	1037	12	a	a	DET
ftr-362	1037	13	loan	loan	NOUN
ftr-362	1037	14	;	;	PUNCT
ftr-362	1037	15	in	in	ADP
ftr-362	1037	16	2004	2004	NUM
ftr-362	1037	17	he	he	PRON
ftr-362	1037	18	did	do	AUX
ftr-362	1037	19	not	not	PART
ftr-362	1037	20	report	report	VERB
ftr-362	1037	21	either	either	CCONJ
ftr-362	1037	22	a	a	DET
ftr-362	1037	23	sale	sale	NOUN
ftr-362	1037	24	of	of	ADP
ftr-362	1037	25	the	the	DET
ftr-362	1037	26	stock	stock	NOUN
ftr-362	1037	27	or	or	CCONJ
ftr-362	1037	28	cancellation	cancellation	NOUN
ftr-362	1037	29	of	of	ADP
ftr-362	1037	30	debt	debt	NOUN
ftr-362	1037	31	income	income	NOUN
ftr-362	1037	32	,	,	PUNCT
ftr-362	1037	33	positions	position	NOUN
ftr-362	1037	34	which	which	PRON
ftr-362	1037	35	were	be	AUX
ftr-362	1037	36	inconsistent	inconsistent	ADJ
ftr-362	1037	37	with	with	ADP
ftr-362	1037	38	treating	treat	VERB
ftr-362	1037	39	the	the	DET
ftr-362	1037	40	transaction	transaction	NOUN
ftr-362	1037	41	as	as	ADP
ftr-362	1037	42	loan	loan	NOUN
ftr-362	1037	43	.	.	PUNCT
ftr-362	1038	1	because	because	SCONJ
ftr-362	1038	2	derivium	derivium	NOUN
ftr-362	1038	3	was	be	AUX
ftr-362	1038	4	not	not	PART
ftr-362	1038	5	2011	2011	NUM
ftr-362	1038	6	]	]	PUNCT
ftr-362	1038	7	recent	recent	ADJ
ftr-362	1038	8	developments	development	NOUN
ftr-362	1038	9	in	in	ADP
ftr-362	1038	10	federal	federal	ADJ
ftr-362	1038	11	income	income	NOUN
ftr-362	1038	12	taxation	taxation	NOUN
ftr-362	1038	13	613	613	NUM
ftr-362	1038	14	acting	act	VERB
ftr-362	1038	15	as	as	ADP
ftr-362	1038	16	a	a	DET
ftr-362	1038	17	broker	broker	NOUN
ftr-362	1038	18	,	,	PUNCT
ftr-362	1038	19	the	the	DET
ftr-362	1038	20	court	court	NOUN
ftr-362	1038	21	also	also	ADV
ftr-362	1038	22	rejected	reject	VERB
ftr-362	1038	23	the	the	DET
ftr-362	1038	24	taxpayer	taxpayer	NOUN
ftr-362	1038	25	’s	’s	PART
ftr-362	1038	26	argument	argument	NOUN
ftr-362	1038	27	that	that	SCONJ
ftr-362	1038	28	the	the	DET
ftr-362	1038	29	transaction	transaction	NOUN
ftr-362	1038	30	was	be	AUX
ftr-362	1038	31	analogous	analogous	ADJ
ftr-362	1038	32	to	to	ADP
ftr-362	1038	33	the	the	DET
ftr-362	1038	34	securities	security	NOUN
ftr-362	1038	35	lending	lending	NOUN
ftr-362	1038	36	arrangement	arrangement	NOUN
ftr-362	1038	37	in	in	ADP
ftr-362	1038	38	rev	rev	PROPN
ftr-362	1038	39	.	.	PROPN
ftr-362	1038	40	rul	rul	PROPN
ftr-362	1038	41	.	.	PUNCT
ftr-362	1039	1	57	57	NUM
ftr-362	1039	2	-	-	SYM
ftr-362	1039	3	451	451	NUM
ftr-362	1039	4	,	,	PUNCT
ftr-362	1039	5	1957	1957	NUM
ftr-362	1039	6	-	-	SYM
ftr-362	1039	7	2	2	NUM
ftr-362	1039	8	c.b	c.b	PROPN
ftr-362	1039	9	.	.	PROPN
ftr-362	1039	10	295	295	NUM
ftr-362	1039	11	,	,	PUNCT
ftr-362	1039	12	which	which	PRON
ftr-362	1039	13	held	hold	VERB
ftr-362	1039	14	that	that	SCONJ
ftr-362	1039	15	no	no	DET
ftr-362	1039	16	sale	sale	NOUN
ftr-362	1039	17	occurred	occur	VERB
ftr-362	1039	18	when	when	SCONJ
ftr-362	1039	19	the	the	DET
ftr-362	1039	20	owner	owner	NOUN
ftr-362	1039	21	of	of	ADP
ftr-362	1039	22	stock	stock	NOUN
ftr-362	1039	23	deposited	deposit	VERB
ftr-362	1039	24	shares	share	NOUN
ftr-362	1039	25	with	with	ADP
ftr-362	1039	26	a	a	DET
ftr-362	1039	27	broker	broker	NOUN
ftr-362	1039	28	who	who	PRON
ftr-362	1039	29	could	could	AUX
ftr-362	1039	30	lend	lend	VERB
ftr-362	1039	31	the	the	DET
ftr-362	1039	32	securities	security	NOUN
ftr-362	1039	33	until	until	ADP
ftr-362	1039	34	such	such	ADJ
ftr-362	1039	35	time	time	NOUN
ftr-362	1039	36	as	as	SCONJ
ftr-362	1039	37	the	the	DET
ftr-362	1039	38	shareholder	shareholder	NOUN
ftr-362	1039	39	received	receive	VERB
ftr-362	1039	40	from	from	ADP
ftr-362	1039	41	the	the	DET
ftr-362	1039	42	broker	broker	NOUN
ftr-362	1039	43	property	property	NOUN
ftr-362	1039	44	other	other	ADJ
ftr-362	1039	45	than	than	ADP
ftr-362	1039	46	identical	identical	ADJ
ftr-362	1039	47	securities	security	NOUN
ftr-362	1039	48	.	.	PUNCT
ftr-362	1040	1	nor	nor	CCONJ
ftr-362	1040	2	was	be	AUX
ftr-362	1040	3	the	the	DET
ftr-362	1040	4	transaction	transaction	NOUN
ftr-362	1040	5	equivalent	equivalent	ADJ
ftr-362	1040	6	to	to	ADP
ftr-362	1040	7	a	a	DET
ftr-362	1040	8	securities	security	NOUN
ftr-362	1040	9	lending	lending	NOUN
ftr-362	1040	10	arrangement	arrangement	NOUN
ftr-362	1040	11	under	under	ADP
ftr-362	1040	12	§	§	PROPN
ftr-362	1040	13	1058	1058	NUM
ftr-362	1040	14	,	,	PUNCT
ftr-362	1040	15	because	because	SCONJ
ftr-362	1040	16	the	the	DET
ftr-362	1040	17	agreement	agreement	NOUN
ftr-362	1040	18	did	do	AUX
ftr-362	1040	19	not	not	PART
ftr-362	1040	20	meet	meet	VERB
ftr-362	1040	21	the	the	DET
ftr-362	1040	22	requirements	requirement	NOUN
ftr-362	1040	23	of	of	ADP
ftr-362	1040	24	that	that	DET
ftr-362	1040	25	provision	provision	NOUN
ftr-362	1040	26	,	,	PUNCT
ftr-362	1040	27	which	which	PRON
ftr-362	1040	28	under	under	ADP
ftr-362	1040	29	samueli	samueli	PROPN
ftr-362	1040	30	v.	v.	PROPN
ftr-362	1040	31	commissioner	commissioner	NOUN
ftr-362	1040	32	,	,	PUNCT
ftr-362	1040	33	132	132	NUM
ftr-362	1040	34	t.c	t.c	PROPN
ftr-362	1040	35	.	.	PROPN
ftr-362	1040	36	37	37	NUM
ftr-362	1040	37	(	(	PUNCT
ftr-362	1040	38	2009	2009	NUM
ftr-362	1040	39	)	)	PUNCT
ftr-362	1040	40	,	,	PUNCT
ftr-362	1040	41	requires	require	VERB
ftr-362	1040	42	that	that	SCONJ
ftr-362	1040	43	the	the	DET
ftr-362	1040	44	transferor	transferor	NOUN
ftr-362	1040	45	of	of	ADP
ftr-362	1040	46	the	the	DET
ftr-362	1040	47	stock	stock	NOUN
ftr-362	1040	48	retain	retain	VERB
ftr-362	1040	49	“	"	PUNCT
ftr-362	1040	50	all	all	PRON
ftr-362	1040	51	of	of	ADP
ftr-362	1040	52	the	the	DET
ftr-362	1040	53	benefits	benefit	NOUN
ftr-362	1040	54	and	and	CCONJ
ftr-362	1040	55	burdens	burden	NOUN
ftr-362	1040	56	of	of	ADP
ftr-362	1040	57	ownership	ownership	NOUN
ftr-362	1040	58	of	of	ADP
ftr-362	1040	59	the	the	DET
ftr-362	1040	60	transferred	transfer	VERB
ftr-362	1040	61	securities	security	NOUN
ftr-362	1040	62	”	"	PUNCT
ftr-362	1040	63	and	and	CCONJ
ftr-362	1040	64	the	the	DET
ftr-362	1040	65	right	right	NOUN
ftr-362	1040	66	to	to	PART
ftr-362	1040	67	“	"	PUNCT
ftr-362	1040	68	be	be	AUX
ftr-362	1040	69	able	able	ADJ
ftr-362	1040	70	to	to	PART
ftr-362	1040	71	terminate	terminate	VERB
ftr-362	1040	72	the	the	DET
ftr-362	1040	73	loan	loan	NOUN
ftr-362	1040	74	agreement	agreement	NOUN
ftr-362	1040	75	upon	upon	SCONJ
ftr-362	1040	76	demand	demand	NOUN
ftr-362	1040	77	.	.	PUNCT
ftr-362	1040	78	”	"	PUNCT
ftr-362	1041	1	because	because	SCONJ
ftr-362	1041	2	the	the	DET
ftr-362	1041	3	taxpayer	taxpayer	NOUN
ftr-362	1041	4	could	could	AUX
ftr-362	1041	5	not	not	PART
ftr-362	1041	6	regain	regain	VERB
ftr-362	1041	7	possession	possession	NOUN
ftr-362	1041	8	of	of	ADP
ftr-362	1041	9	the	the	DET
ftr-362	1041	10	stock	stock	NOUN
ftr-362	1041	11	for	for	ADP
ftr-362	1041	12	three	three	NUM
ftr-362	1041	13	years	year	NOUN
ftr-362	1041	14	,	,	PUNCT
ftr-362	1041	15	his	his	PRON
ftr-362	1041	16	opportunity	opportunity	NOUN
ftr-362	1041	17	for	for	ADP
ftr-362	1041	18	gain	gain	NOUN
ftr-362	1041	19	was	be	AUX
ftr-362	1041	20	diminished	diminish	VERB
ftr-362	1041	21	.	.	PUNCT
ftr-362	1042	1	•	•	NUM
ftr-362	1042	2	section	section	NOUN
ftr-362	1042	3	6662	6662	NUM
ftr-362	1042	4	accuracy	accuracy	NOUN
ftr-362	1042	5	related	relate	VERB
ftr-362	1042	6	penalties	penalty	NOUN
ftr-362	1042	7	were	be	AUX
ftr-362	1042	8	sustained	sustain	VERB
ftr-362	1042	9	.	.	PUNCT
ftr-362	1043	1	•	•	NUM
ftr-362	1043	2	judge	judge	PROPN
ftr-362	1043	3	halpern	halpern	PROPN
ftr-362	1043	4	’s	’s	PART
ftr-362	1043	5	concurring	concur	VERB
ftr-362	1043	6	opinion	opinion	NOUN
ftr-362	1043	7	emphasized	emphasize	VERB
ftr-362	1043	8	that	that	SCONJ
ftr-362	1043	9	the	the	DET
ftr-362	1043	10	grodt	grodt	PROPN
ftr-362	1043	11	&	&	CCONJ
ftr-362	1043	12	mckay	mckay	PROPN
ftr-362	1043	13	realty	realty	PROPN
ftr-362	1043	14	,	,	PUNCT
ftr-362	1043	15	inc	inc	PROPN
ftr-362	1043	16	.	.	PROPN
ftr-362	1043	17	test	test	PROPN
ftr-362	1043	18	,	,	PUNCT
ftr-362	1043	19	while	while	SCONJ
ftr-362	1043	20	appropriate	appropriate	ADJ
ftr-362	1043	21	for	for	ADP
ftr-362	1043	22	determining	determine	VERB
ftr-362	1043	23	whether	whether	SCONJ
ftr-362	1043	24	there	there	PRON
ftr-362	1043	25	had	have	AUX
ftr-362	1043	26	been	be	AUX
ftr-362	1043	27	a	a	DET
ftr-362	1043	28	sale	sale	NOUN
ftr-362	1043	29	of	of	ADP
ftr-362	1043	30	property	property	NOUN
ftr-362	1043	31	that	that	PRON
ftr-362	1043	32	was	be	AUX
ftr-362	1043	33	not	not	PART
ftr-362	1043	34	fungible	fungible	ADJ
ftr-362	1043	35	,	,	PUNCT
ftr-362	1043	36	was	be	AUX
ftr-362	1043	37	not	not	PART
ftr-362	1043	38	useful	useful	ADJ
ftr-362	1043	39	in	in	ADP
ftr-362	1043	40	the	the	DET
ftr-362	1043	41	case	case	NOUN
ftr-362	1043	42	of	of	ADP
ftr-362	1043	43	fungible	fungible	ADJ
ftr-362	1043	44	property	property	NOUN
ftr-362	1043	45	,	,	PUNCT
ftr-362	1043	46	such	such	ADJ
ftr-362	1043	47	as	as	ADP
ftr-362	1043	48	corporate	corporate	ADJ
ftr-362	1043	49	stock	stock	NOUN
ftr-362	1043	50	.	.	PUNCT
ftr-362	1044	1	it	it	PRON
ftr-362	1044	2	was	be	AUX
ftr-362	1044	3	enough	enough	ADJ
ftr-362	1044	4	for	for	ADP
ftr-362	1044	5	him	he	PRON
ftr-362	1044	6	that	that	SCONJ
ftr-362	1044	7	the	the	DET
ftr-362	1044	8	taxpayer	taxpayer	NOUN
ftr-362	1044	9	“	"	PUNCT
ftr-362	1044	10	gave	give	VERB
ftr-362	1044	11	derivium	derivium	NOUN
ftr-362	1044	12	the	the	DET
ftr-362	1044	13	right	right	NOUN
ftr-362	1044	14	and	and	CCONJ
ftr-362	1044	15	authority	authority	NOUN
ftr-362	1044	16	to	to	PART
ftr-362	1044	17	sell	sell	VERB
ftr-362	1044	18	the	the	DET
ftr-362	1044	19	ibm	ibm	PROPN
ftr-362	1044	20	common	common	ADJ
ftr-362	1044	21	stock	stock	NOUN
ftr-362	1044	22	in	in	ADP
ftr-362	1044	23	question	question	NOUN
ftr-362	1044	24	for	for	ADP
ftr-362	1044	25	its	its	PRON
ftr-362	1044	26	own	own	ADJ
ftr-362	1044	27	account	account	NOUN
ftr-362	1044	28	,	,	PUNCT
ftr-362	1044	29	which	which	PRON
ftr-362	1044	30	derivium	derivium	NOUN
ftr-362	1044	31	in	in	ADP
ftr-362	1044	32	fact	fact	NOUN
ftr-362	1044	33	did	do	VERB
ftr-362	1044	34	.	.	PUNCT
ftr-362	1044	35	”	"	PUNCT
ftr-362	1045	1	•	•	NUM
ftr-362	1045	2	holmes	holme	NOUN
ftr-362	1045	3	’s	’s	PART
ftr-362	1045	4	concurring	concur	VERB
ftr-362	1045	5	opinion	opinion	NOUN
ftr-362	1045	6	emphasized	emphasize	VERB
ftr-362	1045	7	that	that	SCONJ
ftr-362	1045	8	the	the	DET
ftr-362	1045	9	majority	majority	NOUN
ftr-362	1045	10	’s	’s	PART
ftr-362	1045	11	test	test	NOUN
ftr-362	1045	12	for	for	ADP
ftr-362	1045	13	a	a	DET
ftr-362	1045	14	sale	sale	NOUN
ftr-362	1045	15	was	be	AUX
ftr-362	1045	16	too	too	ADV
ftr-362	1045	17	broad	broad	ADJ
ftr-362	1045	18	and	and	CCONJ
ftr-362	1045	19	could	could	AUX
ftr-362	1045	20	be	be	AUX
ftr-362	1045	21	applied	apply	VERB
ftr-362	1045	22	to	to	PART
ftr-362	1045	23	treat	treat	VERB
ftr-362	1045	24	too	too	ADV
ftr-362	1045	25	wide	wide	ADJ
ftr-362	1045	26	a	a	DET
ftr-362	1045	27	range	range	NOUN
ftr-362	1045	28	of	of	ADP
ftr-362	1045	29	collateralized	collateralized	ADJ
ftr-362	1045	30	nonrecourse	nonrecourse	NOUN
ftr-362	1045	31	loan	loan	NOUN
ftr-362	1045	32	arrangements	arrangement	NOUN
ftr-362	1045	33	as	as	ADP
ftr-362	1045	34	sales	sale	NOUN
ftr-362	1045	35	.	.	PUNCT
ftr-362	1046	1	he	he	PRON
ftr-362	1046	2	concluded	conclude	VERB
ftr-362	1046	3	that	that	SCONJ
ftr-362	1046	4	the	the	DET
ftr-362	1046	5	majority	majority	NOUN
ftr-362	1046	6	erred	err	VERB
ftr-362	1046	7	in	in	ADP
ftr-362	1046	8	treating	treat	VERB
ftr-362	1046	9	the	the	DET
ftr-362	1046	10	taxpayer	taxpayer	NOUN
ftr-362	1046	11	’s	’s	PART
ftr-362	1046	12	transfer	transfer	NOUN
ftr-362	1046	13	of	of	ADP
ftr-362	1046	14	the	the	DET
ftr-362	1046	15	stock	stock	NOUN
ftr-362	1046	16	to	to	ADP
ftr-362	1046	17	derivium	derivium	NOUN
ftr-362	1046	18	and	and	CCONJ
ftr-362	1046	19	derivium	derivium	NOUN
ftr-362	1046	20	’s	’s	PART
ftr-362	1046	21	subsequent	subsequent	ADJ
ftr-362	1046	22	sale	sale	NOUN
ftr-362	1046	23	of	of	ADP
ftr-362	1046	24	the	the	DET
ftr-362	1046	25	stock	stock	NOUN
ftr-362	1046	26	as	as	ADP
ftr-362	1046	27	one	one	NUM
ftr-362	1046	28	integrated	integrate	VERB
ftr-362	1046	29	transaction	transaction	NOUN
ftr-362	1046	30	,	,	PUNCT
ftr-362	1046	31	because	because	SCONJ
ftr-362	1046	32	derivium	derivium	NOUN
ftr-362	1046	33	had	have	AUX
ftr-362	1046	34	represented	represent	VERB
ftr-362	1046	35	to	to	ADP
ftr-362	1046	36	its	its	PRON
ftr-362	1046	37	customers	customer	NOUN
ftr-362	1046	38	that	that	SCONJ
ftr-362	1046	39	it	it	PRON
ftr-362	1046	40	would	would	AUX
ftr-362	1046	41	hold	hold	VERB
ftr-362	1046	42	the	the	DET
ftr-362	1046	43	stock	stock	NOUN
ftr-362	1046	44	and	and	CCONJ
ftr-362	1046	45	never	never	ADV
ftr-362	1046	46	told	tell	VERB
ftr-362	1046	47	them	they	PRON
ftr-362	1046	48	of	of	ADP
ftr-362	1046	49	the	the	DET
ftr-362	1046	50	quick	quick	ADJ
ftr-362	1046	51	sale	sale	NOUN
ftr-362	1046	52	.	.	PUNCT
ftr-362	1047	1	instead	instead	ADV
ftr-362	1047	2	,	,	PUNCT
ftr-362	1047	3	he	he	PRON
ftr-362	1047	4	would	would	AUX
ftr-362	1047	5	have	have	AUX
ftr-362	1047	6	treated	treat	VERB
ftr-362	1047	7	derivium	derivium	NOUN
ftr-362	1047	8	’s	’s	PART
ftr-362	1047	9	sale	sale	NOUN
ftr-362	1047	10	of	of	ADP
ftr-362	1047	11	the	the	DET
ftr-362	1047	12	stock	stock	NOUN
ftr-362	1047	13	as	as	ADP
ftr-362	1047	14	the	the	DET
ftr-362	1047	15	event	event	NOUN
ftr-362	1047	16	triggering	trigger	VERB
ftr-362	1047	17	recognition	recognition	NOUN
ftr-362	1047	18	by	by	ADP
ftr-362	1047	19	the	the	DET
ftr-362	1047	20	taxpayer	taxpayer	NOUN
ftr-362	1047	21	,	,	PUNCT
ftr-362	1047	22	under	under	ADP
ftr-362	1047	23	the	the	DET
ftr-362	1047	24	tufts	tuft	NOUN
ftr-362	1047	25	principle	principle	NOUN
ftr-362	1047	26	that	that	SCONJ
ftr-362	1047	27	“	"	PUNCT
ftr-362	1047	28	when	when	SCONJ
ftr-362	1047	29	a	a	DET
ftr-362	1047	30	nonrecourse	nonrecourse	NOUN
ftr-362	1047	31	liability	liability	NOUN
ftr-362	1047	32	is	be	AUX
ftr-362	1047	33	discharged	discharge	VERB
ftr-362	1047	34	by	by	ADP
ftr-362	1047	35	sale	sale	NOUN
ftr-362	1047	36	of	of	ADP
ftr-362	1047	37	collateral	collateral	NOUN
ftr-362	1047	38	,	,	PUNCT
ftr-362	1047	39	the	the	DET
ftr-362	1047	40	borrower	borrower	NOUN
ftr-362	1047	41	must	must	AUX
ftr-362	1047	42	recognize	recognize	VERB
ftr-362	1047	43	income	income	NOUN
ftr-362	1047	44	at	at	ADP
ftr-362	1047	45	that	that	DET
ftr-362	1047	46	point	point	NOUN
ftr-362	1047	47	–	–	PUNCT
ftr-362	1047	48	the	the	DET
ftr-362	1047	49	amount	amount	NOUN
ftr-362	1047	50	realized	realize	VERB
ftr-362	1047	51	is	be	AUX
ftr-362	1047	52	the	the	DET
ftr-362	1047	53	amount	amount	NOUN
ftr-362	1047	54	of	of	ADP
ftr-362	1047	55	nonrecourse	nonrecourse	NOUN
ftr-362	1047	56	liability	liability	NOUN
ftr-362	1047	57	discharged	discharge	VERB
ftr-362	1047	58	as	as	ADP
ftr-362	1047	59	a	a	DET
ftr-362	1047	60	result	result	NOUN
ftr-362	1047	61	of	of	ADP
ftr-362	1047	62	the	the	DET
ftr-362	1047	63	sale	sale	NOUN
ftr-362	1047	64	,	,	PUNCT
ftr-362	1047	65	”	"	PUNCT
ftr-362	1047	66	since	since	SCONJ
ftr-362	1047	67	reg	reg	NOUN
ftr-362	1047	68	.	.	PUNCT
ftr-362	1048	1	§	§	PROPN
ftr-362	1048	2	1.10012(a)(4)(i	1.10012(a)(4)(i	PROPN
ftr-362	1048	3	)	)	PUNCT
ftr-362	1048	4	provides	provide	VERB
ftr-362	1048	5	that	that	SCONJ
ftr-362	1048	6	“	"	PUNCT
ftr-362	1048	7	the	the	DET
ftr-362	1048	8	sale	sale	NOUN
ftr-362	1048	9	...	...	PUNCT
ftr-362	1048	10	of	of	ADP
ftr-362	1048	11	property	property	NOUN
ftr-362	1048	12	that	that	PRON
ftr-362	1048	13	secures	secure	VERB
ftr-362	1048	14	a	a	DET
ftr-362	1048	15	nonrecourse	nonrecourse	NOUN
ftr-362	1048	16	liability	liability	NOUN
ftr-362	1048	17	discharges	discharge	NOUN
ftr-362	1048	18	the	the	DET
ftr-362	1048	19	transferor	transferor	NOUN
ftr-362	1048	20	from	from	ADP
ftr-362	1048	21	the	the	DET
ftr-362	1048	22	liability	liability	NOUN
ftr-362	1048	23	.	.	PUNCT
ftr-362	1048	24	”	"	PUNCT
ftr-362	1049	1	he	he	PRON
ftr-362	1049	2	recognized	recognize	VERB
ftr-362	1049	3	that	that	SCONJ
ftr-362	1049	4	under	under	ADP
ftr-362	1049	5	his	his	PRON
ftr-362	1049	6	analysis	analysis	NOUN
ftr-362	1049	7	,	,	PUNCT
ftr-362	1049	8	“	"	PUNCT
ftr-362	1049	9	the	the	DET
ftr-362	1049	10	tax	tax	NOUN
ftr-362	1049	11	consequences	consequence	NOUN
ftr-362	1049	12	to	to	ADP
ftr-362	1049	13	calloway	calloway	PROPN
ftr-362	1049	14	would	would	AUX
ftr-362	1049	15	be	be	AUX
ftr-362	1049	16	remarkably	remarkably	ADV
ftr-362	1049	17	similar	similar	ADJ
ftr-362	1049	18	to	to	ADP
ftr-362	1049	19	those	those	PRON
ftr-362	1049	20	flowing	flow	VERB
ftr-362	1049	21	from	from	ADP
ftr-362	1049	22	the	the	DET
ftr-362	1049	23	result	result	NOUN
ftr-362	1049	24	reached	reach	VERB
ftr-362	1049	25	by	by	ADP
ftr-362	1049	26	the	the	DET
ftr-362	1049	27	majority	majority	NOUN
ftr-362	1049	28	.	.	PUNCT
ftr-362	1049	29	”	"	PUNCT
ftr-362	1050	1	•	•	ADP
ftr-362	1050	2	the	the	DET
ftr-362	1050	3	tax	tax	NOUN
ftr-362	1050	4	court	court	NOUN
ftr-362	1050	5	majority	majority	NOUN
ftr-362	1050	6	opinion	opinion	NOUN
ftr-362	1050	7	noted	note	VERB
ftr-362	1050	8	in	in	ADP
ftr-362	1050	9	a	a	DET
ftr-362	1050	10	footnote	footnote	NOUN
ftr-362	1050	11	that	that	SCONJ
ftr-362	1050	12	other	other	ADJ
ftr-362	1050	13	cases	case	NOUN
ftr-362	1050	14	involving	involve	VERB
ftr-362	1050	15	derivium	derivium	NOUN
ftr-362	1050	16	transactions	transaction	NOUN
ftr-362	1050	17	are	be	AUX
ftr-362	1050	18	pending	pende	VERB
ftr-362	1050	19	in	in	ADP
ftr-362	1050	20	the	the	DET
ftr-362	1050	21	tax	tax	NOUN
ftr-362	1050	22	court	court	NOUN
ftr-362	1050	23	.	.	PUNCT
ftr-362	1051	1	from	from	ADP
ftr-362	1051	2	1998	1998	NUM
ftr-362	1051	3	to	to	ADP
ftr-362	1051	4	2002	2002	NUM
ftr-362	1051	5	derivium	derivium	NOUN
ftr-362	1051	6	engaged	engage	VERB
ftr-362	1051	7	in	in	ADP
ftr-362	1051	8	approximately	approximately	ADV
ftr-362	1051	9	1,700	1,700	NUM
ftr-362	1051	10	similar	similar	ADJ
ftr-362	1051	11	transactions	transaction	NOUN
ftr-362	1051	12	involving	involve	VERB
ftr-362	1051	13	approximately	approximately	ADV
ftr-362	1051	14	$	$	SYM
ftr-362	1051	15	1	1	NUM
ftr-362	1051	16	billion	billion	NUM
ftr-362	1051	17	.	.	PUNCT
ftr-362	1052	1	the	the	DET
ftr-362	1052	2	government	government	NOUN
ftr-362	1052	3	614	614	NUM
ftr-362	1052	4	florida	florida	PROPN
ftr-362	1052	5	tax	tax	NOUN
ftr-362	1052	6	review	review	NOUN
ftr-362	1053	1	[	[	X
ftr-362	1053	2	vol	vol	NOUN
ftr-362	1053	3	.	.	PUNCT
ftr-362	1053	4	10:9	10:9	NUM
ftr-362	1053	5	estimated	estimate	VERB
ftr-362	1053	6	the	the	DET
ftr-362	1053	7	total	total	ADJ
ftr-362	1053	8	tax	tax	NOUN
ftr-362	1053	9	loss	loss	NOUN
ftr-362	1053	10	associated	associate	VERB
ftr-362	1053	11	with	with	ADP
ftr-362	1053	12	derivium	derivium	NOUN
ftr-362	1053	13	’s	’s	PART
ftr-362	1053	14	scheme	scheme	NOUN
ftr-362	1053	15	to	to	PART
ftr-362	1053	16	be	be	AUX
ftr-362	1053	17	approximately	approximately	ADV
ftr-362	1053	18	$	$	SYM
ftr-362	1053	19	235	235	NUM
ftr-362	1053	20	million	million	NUM
ftr-362	1053	21	.	.	PUNCT
ftr-362	1054	1	•	•	PROPN
ftr-362	1054	2	nagy	nagy	PROPN
ftr-362	1054	3	v.	v.	PROPN
ftr-362	1054	4	united	united	PROPN
ftr-362	1054	5	states	states	PROPN
ftr-362	1054	6	,	,	PUNCT
ftr-362	1054	7	104	104	NUM
ftr-362	1054	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	1054	9	2009	2009	NUM
ftr-362	1054	10	-	-	SYM
ftr-362	1054	11	7789	7789	NUM
ftr-362	1054	12	(	(	PUNCT
ftr-362	1054	13	d.	d.	PROPN
ftr-362	1054	14	s.c	s.c	PROPN
ftr-362	1054	15	.	.	PROPN
ftr-362	1054	16	2009	2009	NUM
ftr-362	1054	17	)	)	PUNCT
ftr-362	1054	18	,	,	PUNCT
ftr-362	1054	19	and	and	CCONJ
ftr-362	1054	20	united	united	PROPN
ftr-362	1054	21	states	states	PROPN
ftr-362	1054	22	v.	v.	PROPN
ftr-362	1054	23	cathcart	cathcart	PROPN
ftr-362	1054	24	,	,	PUNCT
ftr-362	1054	25	104	104	NUM
ftr-362	1054	26	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	1054	27	2009	2009	NUM
ftr-362	1054	28	-	-	SYM
ftr-362	1054	29	6625	6625	NUM
ftr-362	1054	30	(	(	PUNCT
ftr-362	1054	31	n.d	n.d	PROPN
ftr-362	1054	32	.	.	PROPN
ftr-362	1054	33	calif	calif	PROPN
ftr-362	1054	34	.	.	PROPN
ftr-362	1054	35	2009	2009	NUM
ftr-362	1054	36	)	)	PUNCT
ftr-362	1054	37	held	hold	VERB
ftr-362	1054	38	,	,	PUNCT
ftr-362	1054	39	in	in	ADP
ftr-362	1054	40	§	§	PROPN
ftr-362	1054	41	6700	6700	NUM
ftr-362	1054	42	penalty	penalty	NOUN
ftr-362	1054	43	cases	case	NOUN
ftr-362	1054	44	,	,	PUNCT
ftr-362	1054	45	that	that	SCONJ
ftr-362	1054	46	the	the	DET
ftr-362	1054	47	90	90	NUM
ftr-362	1054	48	-	-	PUNCT
ftr-362	1054	49	percent	percent	NOUN
ftr-362	1054	50	stockloan	stockloan	NOUN
ftr-362	1054	51	-	-	PUNCT
ftr-362	1054	52	program	program	NOUN
ftr-362	1054	53	transactions	transaction	NOUN
ftr-362	1054	54	offered	offer	VERB
ftr-362	1054	55	by	by	ADP
ftr-362	1054	56	derivium	derivium	NOUN
ftr-362	1054	57	were	be	AUX
ftr-362	1054	58	sales	sale	NOUN
ftr-362	1054	59	of	of	ADP
ftr-362	1054	60	securities	security	NOUN
ftr-362	1054	61	,	,	PUNCT
ftr-362	1054	62	not	not	PART
ftr-362	1054	63	bona	bona	ADJ
ftr-362	1054	64	fide	fide	ADJ
ftr-362	1054	65	loans	loan	NOUN
ftr-362	1054	66	.	.	PUNCT
ftr-362	1055	1	a.	a.	NOUN
ftr-362	1055	2	district	district	PROPN
ftr-362	1055	3	court	court	PROPN
ftr-362	1055	4	had	have	AUX
ftr-362	1055	5	enjoined	enjoin	VERB
ftr-362	1055	6	derivium	derivium	ADJ
ftr-362	1055	7	capital	capital	NOUN
ftr-362	1055	8	usa	usa	PROPN
ftr-362	1055	9	from	from	ADP
ftr-362	1055	10	promoting	promote	VERB
ftr-362	1055	11	its	its	PRON
ftr-362	1055	12	90	90	NUM
ftr-362	1055	13	percent	percent	NOUN
ftr-362	1055	14	loan	loan	NOUN
ftr-362	1055	15	program	program	NOUN
ftr-362	1055	16	.	.	PUNCT
ftr-362	1056	1	united	united	PROPN
ftr-362	1056	2	states	states	PROPN
ftr-362	1056	3	v.	v.	PROPN
ftr-362	1056	4	cathcart	cathcart	PROPN
ftr-362	1056	5	,	,	PUNCT
ftr-362	1056	6	105	105	NUM
ftr-362	1056	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	1056	8	2010	2010	NUM
ftr-362	1056	9	-	-	SYM
ftr-362	1056	10	1293	1293	NUM
ftr-362	1056	11	(	(	PUNCT
ftr-362	1056	12	n.d	n.d	PROPN
ftr-362	1056	13	.	.	PROPN
ftr-362	1056	14	cal	cal	PROPN
ftr-362	1056	15	.	.	PUNCT
ftr-362	1057	1	3/5/10	3/5/10	NUM
ftr-362	1057	2	)	)	PUNCT
ftr-362	1057	3	.	.	PUNCT
ftr-362	1058	1	b.	b.	PROPN
ftr-362	1058	2	does	do	AUX
ftr-362	1058	3	this	this	DET
ftr-362	1058	4	case	case	NOUN
ftr-362	1058	5	make	make	VERB
ftr-362	1058	6	monty	monty	PROPN
ftr-362	1058	7	python	python	NOUN
ftr-362	1058	8	“	"	PUNCT
ftr-362	1058	9	substantial	substantial	ADJ
ftr-362	1058	10	authority	authority	NOUN
ftr-362	1058	11	”	"	PUNCT
ftr-362	1058	12	?	?	PUNCT
ftr-362	1059	1	shao	shao	PROPN
ftr-362	1059	2	v.	v.	PROPN
ftr-362	1059	3	commissioner	commissioner	PROPN
ftr-362	1059	4	,	,	PUNCT
ftr-362	1059	5	t.c	t.c	PROPN
ftr-362	1059	6	.	.	PROPN
ftr-362	1059	7	memo	memo	NOUN
ftr-362	1059	8	.	.	PUNCT
ftr-362	1060	1	2010	2010	NUM
ftr-362	1060	2	-	-	SYM
ftr-362	1060	3	189	189	NUM
ftr-362	1060	4	(	(	PUNCT
ftr-362	1060	5	8/26/10	8/26/10	NUM
ftr-362	1060	6	)	)	PUNCT
ftr-362	1060	7	.	.	PUNCT
ftr-362	1061	1	as	as	ADP
ftr-362	1061	2	in	in	ADP
ftr-362	1061	3	calloway	calloway	PROPN
ftr-362	1061	4	v.	v.	PROPN
ftr-362	1061	5	commissioner	commissioner	PROPN
ftr-362	1061	6	,	,	PUNCT
ftr-362	1061	7	135	135	NUM
ftr-362	1061	8	t.c	t.c	PROPN
ftr-362	1061	9	.	.	PUNCT
ftr-362	1061	10	no	no	INTJ
ftr-362	1061	11	.	.	NOUN
ftr-362	1061	12	3	3	NUM
ftr-362	1061	13	(	(	PUNCT
ftr-362	1061	14	7/8/10	7/8/10	NUM
ftr-362	1061	15	)	)	PUNCT
ftr-362	1061	16	,	,	PUNCT
ftr-362	1061	17	the	the	DET
ftr-362	1061	18	taxpayer	taxpayer	NOUN
ftr-362	1061	19	in	in	ADP
ftr-362	1061	20	this	this	DET
ftr-362	1061	21	case	case	NOUN
ftr-362	1061	22	engaged	engage	VERB
ftr-362	1061	23	in	in	ADP
ftr-362	1061	24	a	a	DET
ftr-362	1061	25	transaction	transaction	NOUN
ftr-362	1061	26	with	with	ADP
ftr-362	1061	27	derivium	derivium	ADJ
ftr-362	1061	28	capital	capital	NOUN
ftr-362	1061	29	under	under	ADP
ftr-362	1061	30	its	its	PRON
ftr-362	1061	31	“	"	PUNCT
ftr-362	1061	32	90	90	NUM
ftr-362	1061	33	-	-	PUNCT
ftr-362	1061	34	percent	percent	NOUN
ftr-362	1061	35	-	-	PUNCT
ftr-362	1061	36	stock	stock	NOUN
ftr-362	1061	37	-	-	PUNCT
ftr-362	1061	38	loan	loan	NOUN
ftr-362	1061	39	program	program	NOUN
ftr-362	1061	40	.	.	PUNCT
ftr-362	1061	41	”	"	PUNCT
ftr-362	1062	1	in	in	ADP
ftr-362	1062	2	this	this	DET
ftr-362	1062	3	case	case	NOUN
ftr-362	1062	4	,	,	PUNCT
ftr-362	1062	5	however	however	ADV
ftr-362	1062	6	,	,	PUNCT
ftr-362	1062	7	the	the	DET
ftr-362	1062	8	taxpayer	taxpayer	NOUN
ftr-362	1062	9	conceded	concede	VERB
ftr-362	1062	10	that	that	SCONJ
ftr-362	1062	11	she	she	PRON
ftr-362	1062	12	had	have	AUX
ftr-362	1062	13	sold	sell	VERB
ftr-362	1062	14	her	her	PRON
ftr-362	1062	15	stock	stock	NOUN
ftr-362	1062	16	and	and	CCONJ
ftr-362	1062	17	the	the	DET
ftr-362	1062	18	only	only	ADJ
ftr-362	1062	19	issue	issue	NOUN
ftr-362	1062	20	was	be	AUX
ftr-362	1062	21	whether	whether	SCONJ
ftr-362	1062	22	the	the	DET
ftr-362	1062	23	§	§	PROPN
ftr-362	1062	24	6662	6662	NUM
ftr-362	1062	25	accuracy	accuracy	NOUN
ftr-362	1062	26	related	relate	VERB
ftr-362	1062	27	penalty	penalty	NOUN
ftr-362	1062	28	the	the	DET
ftr-362	1062	29	irs	irs	PROPN
ftr-362	1062	30	asserted	assert	VERB
ftr-362	1062	31	would	would	AUX
ftr-362	1062	32	be	be	AUX
ftr-362	1062	33	upheld	uphold	VERB
ftr-362	1062	34	.	.	PUNCT
ftr-362	1063	1	the	the	DET
ftr-362	1063	2	taxpayer	taxpayer	NOUN
ftr-362	1063	3	asserted	assert	VERB
ftr-362	1063	4	a	a	DET
ftr-362	1063	5	reasonable	reasonable	ADJ
ftr-362	1063	6	cause	cause	NOUN
ftr-362	1063	7	and	and	CCONJ
ftr-362	1063	8	good	good	ADJ
ftr-362	1063	9	faith	faith	NOUN
ftr-362	1063	10	defense	defense	NOUN
ftr-362	1063	11	to	to	ADP
ftr-362	1063	12	the	the	DET
ftr-362	1063	13	penalty	penalty	NOUN
ftr-362	1063	14	,	,	PUNCT
ftr-362	1063	15	and	and	CCONJ
ftr-362	1063	16	the	the	DET
ftr-362	1063	17	tax	tax	NOUN
ftr-362	1063	18	court	court	NOUN
ftr-362	1063	19	(	(	PUNCT
ftr-362	1063	20	judge	judge	NOUN
ftr-362	1063	21	holmes	holme	NOUN
ftr-362	1063	22	)	)	PUNCT
ftr-362	1063	23	agreed	agree	VERB
ftr-362	1063	24	with	with	ADP
ftr-362	1063	25	the	the	DET
ftr-362	1063	26	taxpayer	taxpayer	NOUN
ftr-362	1063	27	.	.	PUNCT
ftr-362	1064	1	the	the	DET
ftr-362	1064	2	court	court	NOUN
ftr-362	1064	3	reasoned	reason	VERB
ftr-362	1064	4	as	as	SCONJ
ftr-362	1064	5	follows	follow	VERB
ftr-362	1064	6	.	.	PUNCT
ftr-362	1065	1	in	in	ADP
ftr-362	1065	2	shao	shao	PROPN
ftr-362	1065	3	’s	’s	PART
ftr-362	1065	4	case	case	NOUN
ftr-362	1065	5	we	we	PRON
ftr-362	1065	6	do	do	AUX
ftr-362	1065	7	n’t	not	PART
ftr-362	1065	8	find	find	VERB
ftr-362	1065	9	the	the	DET
ftr-362	1065	10	circumstances	circumstance	NOUN
ftr-362	1065	11	that	that	PRON
ftr-362	1065	12	led	lead	VERB
ftr-362	1065	13	the	the	DET
ftr-362	1065	14	court	court	NOUN
ftr-362	1065	15	to	to	PART
ftr-362	1065	16	penalize	penalize	VERB
ftr-362	1065	17	calloway	calloway	NOUN
ftr-362	1065	18	–	–	PUNCT
ftr-362	1065	19	there	there	PRON
ftr-362	1065	20	is	be	VERB
ftr-362	1065	21	no	no	DET
ftr-362	1065	22	evidence	evidence	NOUN
ftr-362	1065	23	of	of	ADP
ftr-362	1065	24	a	a	DET
ftr-362	1065	25	winkwink	winkwink	NOUN
ftr-362	1065	26	-	-	PUNCT
ftr-362	1065	27	nudge	nudge	NOUN
ftr-362	1065	28	-	-	PUNCT
ftr-362	1065	29	nudge	nudge	VERB
ftr-362	1065	30	-	-	PUNCT
ftr-362	1065	31	say	say	NOUN
ftr-362	1065	32	-	-	PUNCT
ftr-362	1065	33	no	no	ADV
ftr-362	1065	34	-	-	PUNCT
ftr-362	1065	35	more	more	ADJ
ftr-362	1065	36	arrangement	arrangement	NOUN
ftr-362	1065	37	with	with	ADP
ftr-362	1065	38	derivium	derivium	NOUN
ftr-362	1065	39	.	.	PUNCT
ftr-362	1066	1	see	see	VERB
ftr-362	1066	2	monty	monty	PROPN
ftr-362	1066	3	python	python	PROPN
ftr-362	1066	4	’s	’s	PART
ftr-362	1066	5	flying	fly	VERB
ftr-362	1066	6	circus	circus	NOUN
ftr-362	1066	7	:	:	PUNCT
ftr-362	1066	8	how	how	SCONJ
ftr-362	1066	9	to	to	PART
ftr-362	1066	10	recognise	recognise	VERB
ftr-362	1066	11	different	different	ADJ
ftr-362	1066	12	types	type	NOUN
ftr-362	1066	13	of	of	ADP
ftr-362	1066	14	trees	tree	NOUN
ftr-362	1066	15	from	from	ADP
ftr-362	1066	16	quite	quite	DET
ftr-362	1066	17	a	a	DET
ftr-362	1066	18	long	long	ADJ
ftr-362	1066	19	way	way	NOUN
ftr-362	1066	20	away	away	ADV
ftr-362	1066	21	(	(	PUNCT
ftr-362	1066	22	bbc1	bbc1	PROPN
ftr-362	1066	23	television	television	NOUN
ftr-362	1066	24	broadcast	broadcast	VERB
ftr-362	1066	25	oct	oct	PROPN
ftr-362	1066	26	.	.	PROPN
ftr-362	1066	27	19	19	NUM
ftr-362	1066	28	,	,	PUNCT
ftr-362	1066	29	1969	1969	NUM
ftr-362	1066	30	)	)	PUNCT
ftr-362	1066	31	.	.	PUNCT
ftr-362	1067	1	shao	shao	PROPN
ftr-362	1067	2	had	have	VERB
ftr-362	1067	3	legitimate	legitimate	ADJ
ftr-362	1067	4	,	,	PUNCT
ftr-362	1067	5	nontax	nontax	NOUN
ftr-362	1067	6	motivations	motivation	NOUN
ftr-362	1067	7	for	for	ADP
ftr-362	1067	8	wanting	want	VERB
ftr-362	1067	9	to	to	PART
ftr-362	1067	10	structure	structure	VERB
ftr-362	1067	11	her	her	PRON
ftr-362	1067	12	deal	deal	NOUN
ftr-362	1067	13	as	as	ADP
ftr-362	1067	14	a	a	DET
ftr-362	1067	15	loan	loan	NOUN
ftr-362	1067	16	instead	instead	ADV
ftr-362	1067	17	of	of	ADP
ftr-362	1067	18	a	a	DET
ftr-362	1067	19	sale	sale	NOUN
ftr-362	1067	20	-	-	PUNCT
ftr-362	1067	21	she	she	PRON
ftr-362	1067	22	wanted	want	VERB
ftr-362	1067	23	to	to	PART
ftr-362	1067	24	reduce	reduce	VERB
ftr-362	1067	25	risk	risk	NOUN
ftr-362	1067	26	and	and	CCONJ
ftr-362	1067	27	use	use	VERB
ftr-362	1067	28	some	some	PRON
ftr-362	1067	29	of	of	ADP
ftr-362	1067	30	the	the	DET
ftr-362	1067	31	stocks	stock	NOUN
ftr-362	1067	32	’	'	PUNCT
ftr-362	1067	33	value	value	NOUN
ftr-362	1067	34	without	without	ADP
ftr-362	1067	35	selling	sell	VERB
ftr-362	1067	36	her	her	PRON
ftr-362	1067	37	nest	nest	NOUN
ftr-362	1067	38	egg	egg	NOUN
ftr-362	1067	39	.	.	PUNCT
ftr-362	1068	1	her	her	PRON
ftr-362	1068	2	naivete	naivete	NOUN
ftr-362	1068	3	,	,	PUNCT
ftr-362	1068	4	but	but	CCONJ
ftr-362	1068	5	not	not	PART
ftr-362	1068	6	(	(	PUNCT
ftr-362	1068	7	we	we	PRON
ftr-362	1068	8	expressly	expressly	ADV
ftr-362	1068	9	find	find	VERB
ftr-362	1068	10	)	)	PUNCT
ftr-362	1068	11	her	her	PRON
ftr-362	1068	12	negligence	negligence	NOUN
ftr-362	1068	13	,	,	PUNCT
ftr-362	1068	14	is	be	AUX
ftr-362	1068	15	especially	especially	ADV
ftr-362	1068	16	prominent	prominent	ADJ
ftr-362	1068	17	in	in	ADP
ftr-362	1068	18	her	her	PRON
ftr-362	1068	19	renewal	renewal	NOUN
ftr-362	1068	20	of	of	ADP
ftr-362	1068	21	the	the	DET
ftr-362	1068	22	loan	loan	NOUN
ftr-362	1068	23	at	at	ADP
ftr-362	1068	24	a	a	DET
ftr-362	1068	25	steep	steep	ADJ
ftr-362	1068	26	price	price	NOUN
ftr-362	1068	27	after	after	ADP
ftr-362	1068	28	three	three	NUM
ftr-362	1068	29	years	year	NOUN
ftr-362	1068	30	.	.	PUNCT
ftr-362	1069	1	unlike	unlike	ADP
ftr-362	1069	2	calloway	calloway	PROPN
ftr-362	1069	3	,	,	PUNCT
ftr-362	1069	4	shao	shao	PROPN
ftr-362	1069	5	treated	treat	VERB
ftr-362	1069	6	her	her	PRON
ftr-362	1069	7	transaction	transaction	NOUN
ftr-362	1069	8	like	like	ADP
ftr-362	1069	9	a	a	DET
ftr-362	1069	10	loan	loan	NOUN
ftr-362	1069	11	throughout	throughout	ADP
ftr-362	1069	12	its	its	PRON
ftr-362	1069	13	existence	existence	NOUN
ftr-362	1069	14	,	,	PUNCT
ftr-362	1069	15	proving	prove	VERB
ftr-362	1069	16	her	her	PRON
ftr-362	1069	17	good	good	ADJ
ftr-362	1069	18	faith	faith	NOUN
ftr-362	1069	19	.	.	PUNCT
ftr-362	1070	1	6	6	X
ftr-362	1070	2	.	.	X
ftr-362	1070	3	when	when	SCONJ
ftr-362	1070	4	all	all	PRON
ftr-362	1070	5	is	be	AUX
ftr-362	1070	6	said	say	VERB
ftr-362	1070	7	and	and	CCONJ
ftr-362	1070	8	done	do	VERB
ftr-362	1070	9	,	,	PUNCT
ftr-362	1070	10	the	the	DET
ftr-362	1070	11	sum	sum	NOUN
ftr-362	1070	12	of	of	ADP
ftr-362	1070	13	the	the	DET
ftr-362	1070	14	parts	part	NOUN
ftr-362	1070	15	of	of	ADP
ftr-362	1070	16	the	the	DET
ftr-362	1070	17	deal	deal	NOUN
ftr-362	1070	18	was	be	AUX
ftr-362	1070	19	really	really	ADV
ftr-362	1070	20	a	a	DET
ftr-362	1070	21	current	current	ADJ
ftr-362	1070	22	sale	sale	NOUN
ftr-362	1070	23	of	of	ADP
ftr-362	1070	24	stock	stock	NOUN
ftr-362	1070	25	.	.	PUNCT
ftr-362	1071	1	anschutz	anschutz	PROPN
ftr-362	1071	2	co.	co.	PROPN
ftr-362	1072	1	v.	v.	PROPN
ftr-362	1072	2	commissioner	commissioner	PROPN
ftr-362	1072	3	,	,	PUNCT
ftr-362	1072	4	135	135	NUM
ftr-362	1072	5	t.c	t.c	PROPN
ftr-362	1072	6	.	.	PUNCT
ftr-362	1073	1	no	no	INTJ
ftr-362	1073	2	.	.	NOUN
ftr-362	1073	3	5	5	NUM
ftr-362	1073	4	(	(	PUNCT
ftr-362	1073	5	7/22/10	7/22/10	NUM
ftr-362	1073	6	)	)	PUNCT
ftr-362	1073	7	.	.	PUNCT
ftr-362	1074	1	an	an	DET
ftr-362	1074	2	s	s	PROPN
ftr-362	1074	3	corporation	corporation	NOUN
ftr-362	1074	4	,	,	PUNCT
ftr-362	1074	5	through	through	ADP
ftr-362	1074	6	a	a	DET
ftr-362	1074	7	q	q	NOUN
ftr-362	1074	8	-	-	PUNCT
ftr-362	1074	9	sub	sub	NOUN
ftr-362	1074	10	(	(	PUNCT
ftr-362	1074	11	tac	tac	NOUN
ftr-362	1074	12	)	)	PUNCT
ftr-362	1074	13	entered	enter	VERB
ftr-362	1074	14	into	into	ADP
ftr-362	1074	15	transactions	transaction	NOUN
ftr-362	1074	16	with	with	ADP
ftr-362	1074	17	donaldson	donaldson	PROPN
ftr-362	1074	18	,	,	PUNCT
ftr-362	1074	19	lufkin	lufkin	PROPN
ftr-362	1074	20	&	&	CCONJ
ftr-362	1074	21	jenrette	jenrette	PROPN
ftr-362	1074	22	securities	securities	PROPN
ftr-362	1074	23	(	(	PUNCT
ftr-362	1074	24	dlj	dlj	PROPN
ftr-362	1074	25	)	)	PUNCT
ftr-362	1074	26	involving	involve	VERB
ftr-362	1074	27	appreciated	appreciated	ADJ
ftr-362	1074	28	stock	stock	NOUN
ftr-362	1074	29	that	that	PRON
ftr-362	1074	30	it	it	PRON
ftr-362	1074	31	owned	own	VERB
ftr-362	1074	32	.	.	PUNCT
ftr-362	1075	1	the	the	DET
ftr-362	1075	2	agreements	agreement	NOUN
ftr-362	1075	3	were	be	AUX
ftr-362	1075	4	memorialized	memorialize	VERB
ftr-362	1075	5	by	by	ADP
ftr-362	1075	6	a	a	DET
ftr-362	1075	7	master	master	NOUN
ftr-362	1075	8	stock	stock	NOUN
ftr-362	1075	9	purchase	purchase	NOUN
ftr-362	1075	10	agreement	agreement	NOUN
ftr-362	1075	11	(	(	PUNCT
ftr-362	1075	12	mspa	mspa	PROPN
ftr-362	1075	13	)	)	PUNCT
ftr-362	1075	14	that	that	PRON
ftr-362	1075	15	included	include	VERB
ftr-362	1075	16	“	"	PUNCT
ftr-362	1075	17	prepaid	prepaid	ADJ
ftr-362	1075	18	variable	variable	ADJ
ftr-362	1075	19	forward	forward	ADJ
ftr-362	1075	20	contracts	contract	NOUN
ftr-362	1075	21	”	"	PUNCT
ftr-362	1075	22	(	(	PUNCT
ftr-362	1075	23	pvfcs	pvfc	NOUN
ftr-362	1075	24	)	)	PUNCT
ftr-362	1075	25	and	and	CCONJ
ftr-362	1075	26	share	share	NOUN
ftr-362	1075	27	-	-	PUNCT
ftr-362	1075	28	lending	lending	NOUN
ftr-362	1075	29	2011	2011	NUM
ftr-362	1075	30	]	]	PUNCT
ftr-362	1075	31	recent	recent	ADJ
ftr-362	1075	32	developments	development	NOUN
ftr-362	1075	33	in	in	ADP
ftr-362	1075	34	federal	federal	ADJ
ftr-362	1075	35	income	income	NOUN
ftr-362	1075	36	taxation	taxation	NOUN
ftr-362	1075	37	615	615	NUM
ftr-362	1075	38	agreements	agreement	NOUN
ftr-362	1075	39	(	(	PUNCT
ftr-362	1075	40	slas	slas	PROPN
ftr-362	1075	41	)	)	PUNCT
ftr-362	1075	42	with	with	ADP
ftr-362	1075	43	respect	respect	NOUN
ftr-362	1075	44	to	to	ADP
ftr-362	1075	45	the	the	DET
ftr-362	1075	46	shares	share	NOUN
ftr-362	1075	47	subject	subject	ADJ
ftr-362	1075	48	to	to	ADP
ftr-362	1075	49	the	the	DET
ftr-362	1075	50	pvfcs	pvfc	NOUN
ftr-362	1075	51	.	.	PUNCT
ftr-362	1076	1	the	the	DET
ftr-362	1076	2	pvfcs	pvfc	NOUN
ftr-362	1076	3	required	require	VERB
ftr-362	1076	4	dlj	dlj	NOUN
ftr-362	1076	5	to	to	PART
ftr-362	1076	6	make	make	VERB
ftr-362	1076	7	an	an	DET
ftr-362	1076	8	upfront	upfront	ADJ
ftr-362	1076	9	payment	payment	NOUN
ftr-362	1076	10	to	to	ADP
ftr-362	1076	11	tac	tac	PROPN
ftr-362	1076	12	in	in	ADP
ftr-362	1076	13	exchange	exchange	NOUN
ftr-362	1076	14	for	for	ADP
ftr-362	1076	15	a	a	DET
ftr-362	1076	16	promise	promise	NOUN
ftr-362	1076	17	by	by	ADP
ftr-362	1076	18	tac	tac	PROPN
ftr-362	1076	19	to	to	PART
ftr-362	1076	20	deliver	deliver	VERB
ftr-362	1076	21	a	a	DET
ftr-362	1076	22	variable	variable	ADJ
ftr-362	1076	23	number	number	NOUN
ftr-362	1076	24	of	of	ADP
ftr-362	1076	25	shares	share	NOUN
ftr-362	1076	26	to	to	PART
ftr-362	1076	27	dlj	dlj	VERB
ftr-362	1076	28	in	in	ADP
ftr-362	1076	29	ten	ten	NUM
ftr-362	1076	30	years	year	NOUN
ftr-362	1076	31	.	.	PUNCT
ftr-362	1077	1	the	the	DET
ftr-362	1077	2	amount	amount	NOUN
ftr-362	1077	3	of	of	ADP
ftr-362	1077	4	the	the	DET
ftr-362	1077	5	payment	payment	NOUN
ftr-362	1077	6	was	be	AUX
ftr-362	1077	7	75	75	NUM
ftr-362	1077	8	percent	percent	NOUN
ftr-362	1077	9	of	of	ADP
ftr-362	1077	10	the	the	DET
ftr-362	1077	11	fair	fair	ADJ
ftr-362	1077	12	market	market	NOUN
ftr-362	1077	13	value	value	NOUN
ftr-362	1077	14	of	of	ADP
ftr-362	1077	15	the	the	DET
ftr-362	1077	16	shares	share	NOUN
ftr-362	1077	17	subject	subject	ADJ
ftr-362	1077	18	to	to	ADP
ftr-362	1077	19	the	the	DET
ftr-362	1077	20	pvfcs	pvfc	NOUN
ftr-362	1077	21	.	.	PUNCT
ftr-362	1078	1	if	if	SCONJ
ftr-362	1078	2	the	the	DET
ftr-362	1078	3	stock	stock	NOUN
ftr-362	1078	4	subject	subject	NOUN
ftr-362	1078	5	to	to	ADP
ftr-362	1078	6	the	the	DET
ftr-362	1078	7	pvfcs	pvfc	NOUN
ftr-362	1078	8	appreciated	appreciate	VERB
ftr-362	1078	9	over	over	ADP
ftr-362	1078	10	the	the	DET
ftr-362	1078	11	term	term	NOUN
ftr-362	1078	12	of	of	ADP
ftr-362	1078	13	the	the	DET
ftr-362	1078	14	contract	contract	NOUN
ftr-362	1078	15	,	,	PUNCT
ftr-362	1078	16	tac	tac	PROPN
ftr-362	1078	17	was	be	AUX
ftr-362	1078	18	entitled	entitle	VERB
ftr-362	1078	19	to	to	PART
ftr-362	1078	20	retain	retain	VERB
ftr-362	1078	21	50	50	NUM
ftr-362	1078	22	percent	percent	NOUN
ftr-362	1078	23	of	of	ADP
ftr-362	1078	24	the	the	DET
ftr-362	1078	25	appreciation	appreciation	NOUN
ftr-362	1078	26	,	,	PUNCT
ftr-362	1078	27	and	and	CCONJ
ftr-362	1078	28	the	the	DET
ftr-362	1078	29	remainder	remainder	NOUN
ftr-362	1078	30	accrued	accrue	VERB
ftr-362	1078	31	to	to	PART
ftr-362	1078	32	dlj	dlj	VERB
ftr-362	1078	33	.	.	PUNCT
ftr-362	1079	1	tac	tac	PROPN
ftr-362	1079	2	pledged	pledge	VERB
ftr-362	1079	3	the	the	DET
ftr-362	1079	4	shares	share	NOUN
ftr-362	1079	5	of	of	ADP
ftr-362	1079	6	stock	stock	NOUN
ftr-362	1079	7	at	at	ADP
ftr-362	1079	8	issue	issue	NOUN
ftr-362	1079	9	in	in	ADP
ftr-362	1079	10	the	the	DET
ftr-362	1079	11	pvfcs	pvfc	NOUN
ftr-362	1079	12	as	as	ADP
ftr-362	1079	13	collateral	collateral	NOUN
ftr-362	1079	14	for	for	ADP
ftr-362	1079	15	the	the	DET
ftr-362	1079	16	upfront	upfront	ADJ
ftr-362	1079	17	payment	payment	NOUN
ftr-362	1079	18	and	and	CCONJ
ftr-362	1079	19	to	to	PART
ftr-362	1079	20	guarantee	guarantee	VERB
ftr-362	1079	21	tac	tac	PROPN
ftr-362	1079	22	’s	’s	PART
ftr-362	1079	23	performance	performance	NOUN
ftr-362	1079	24	under	under	ADP
ftr-362	1079	25	the	the	DET
ftr-362	1079	26	pvfc	pvfc	NOUN
ftr-362	1079	27	.	.	PUNCT
ftr-362	1080	1	the	the	DET
ftr-362	1080	2	pledged	pledge	VERB
ftr-362	1080	3	shares	share	NOUN
ftr-362	1080	4	were	be	AUX
ftr-362	1080	5	delivered	deliver	VERB
ftr-362	1080	6	to	to	ADP
ftr-362	1080	7	a	a	DET
ftr-362	1080	8	trustee	trustee	NOUN
ftr-362	1080	9	.	.	PUNCT
ftr-362	1081	1	before	before	SCONJ
ftr-362	1081	2	each	each	DET
ftr-362	1081	3	stock	stock	NOUN
ftr-362	1081	4	transaction	transaction	NOUN
ftr-362	1081	5	dlj	dlj	PROPN
ftr-362	1081	6	executed	execute	VERB
ftr-362	1081	7	short	short	ADJ
ftr-362	1081	8	sales	sale	NOUN
ftr-362	1081	9	of	of	ADP
ftr-362	1081	10	that	that	DET
ftr-362	1081	11	stock	stock	NOUN
ftr-362	1081	12	in	in	ADP
ftr-362	1081	13	the	the	DET
ftr-362	1081	14	open	open	ADJ
ftr-362	1081	15	market	market	NOUN
ftr-362	1081	16	.	.	PUNCT
ftr-362	1082	1	after	after	SCONJ
ftr-362	1082	2	tac	tac	PROPN
ftr-362	1082	3	lent	lend	VERB
ftr-362	1082	4	shares	share	NOUN
ftr-362	1082	5	to	to	PART
ftr-362	1082	6	dlj	dlj	VERB
ftr-362	1082	7	pursuant	pursuant	ADV
ftr-362	1082	8	to	to	ADP
ftr-362	1082	9	the	the	DET
ftr-362	1082	10	slas	sla	NOUN
ftr-362	1082	11	,	,	PUNCT
ftr-362	1082	12	dlj	dlj	PROPN
ftr-362	1082	13	used	use	VERB
ftr-362	1082	14	the	the	DET
ftr-362	1082	15	shares	share	NOUN
ftr-362	1082	16	to	to	PART
ftr-362	1082	17	close	close	VERB
ftr-362	1082	18	out	out	ADP
ftr-362	1082	19	the	the	DET
ftr-362	1082	20	short	short	ADJ
ftr-362	1082	21	sales	sale	NOUN
ftr-362	1082	22	.	.	PUNCT
ftr-362	1083	1	tac	tac	PROPN
ftr-362	1083	2	received	receive	VERB
ftr-362	1083	3	upfront	upfront	ADJ
ftr-362	1083	4	payments	payment	NOUN
ftr-362	1083	5	under	under	ADP
ftr-362	1083	6	the	the	DET
ftr-362	1083	7	pvfcs	pvfc	NOUN
ftr-362	1083	8	totaling	total	VERB
ftr-362	1083	9	$	$	SYM
ftr-362	1083	10	350,968,652	350,968,652	NUM
ftr-362	1083	11	and	and	CCONJ
ftr-362	1083	12	$	$	SYM
ftr-362	1083	13	23,398,050	23,398,050	NUM
ftr-362	1083	14	in	in	ADP
ftr-362	1083	15	prepaid	prepay	VERB
ftr-362	1083	16	lending	lending	NOUN
ftr-362	1083	17	fees	fee	NOUN
ftr-362	1083	18	under	under	ADP
ftr-362	1083	19	the	the	DET
ftr-362	1083	20	slas	slas	PROPN
ftr-362	1083	21	.	.	PROPN
ftr-362	1084	1	•	•	NUM
ftr-362	1084	2	the	the	DET
ftr-362	1084	3	taxpayer	taxpayer	NOUN
ftr-362	1084	4	claimed	claim	VERB
ftr-362	1084	5	that	that	SCONJ
ftr-362	1084	6	tac	tac	PROPN
ftr-362	1084	7	executed	execute	VERB
ftr-362	1084	8	two	two	NUM
ftr-362	1084	9	separate	separate	ADJ
ftr-362	1084	10	transactions	transaction	NOUN
ftr-362	1084	11	—	—	PUNCT
ftr-362	1084	12	pvfcs	pvfc	NOUN
ftr-362	1084	13	and	and	CCONJ
ftr-362	1084	14	slas	slas	PROPN
ftr-362	1084	15	—	—	PUNCT
ftr-362	1084	16	and	and	CCONJ
ftr-362	1084	17	neither	neither	CCONJ
ftr-362	1084	18	constituted	constitute	VERB
ftr-362	1084	19	a	a	DET
ftr-362	1084	20	current	current	ADJ
ftr-362	1084	21	sale	sale	NOUN
ftr-362	1084	22	for	for	ADP
ftr-362	1084	23	tax	tax	NOUN
ftr-362	1084	24	purposes	purpose	NOUN
ftr-362	1084	25	,	,	PUNCT
ftr-362	1084	26	relying	rely	VERB
ftr-362	1084	27	,	,	PUNCT
ftr-362	1084	28	in	in	ADP
ftr-362	1084	29	part	part	NOUN
ftr-362	1084	30	,	,	PUNCT
ftr-362	1084	31	on	on	ADP
ftr-362	1084	32	§	§	PROPN
ftr-362	1084	33	1058	1058	NUM
ftr-362	1084	34	.	.	PUNCT
ftr-362	1085	1	the	the	DET
ftr-362	1085	2	tax	tax	NOUN
ftr-362	1085	3	court	court	NOUN
ftr-362	1085	4	(	(	PUNCT
ftr-362	1085	5	judge	judge	NOUN
ftr-362	1085	6	goeke	goeke	ADJ
ftr-362	1085	7	)	)	PUNCT
ftr-362	1085	8	agreed	agree	VERB
ftr-362	1085	9	with	with	ADP
ftr-362	1085	10	the	the	DET
ftr-362	1085	11	irs	irs	PROPN
ftr-362	1085	12	that	that	SCONJ
ftr-362	1085	13	the	the	DET
ftr-362	1085	14	shares	share	NOUN
ftr-362	1085	15	subject	subject	ADJ
ftr-362	1085	16	to	to	ADP
ftr-362	1085	17	the	the	DET
ftr-362	1085	18	pvfcs	pvfc	NOUN
ftr-362	1085	19	and	and	CCONJ
ftr-362	1085	20	lent	lend	VERB
ftr-362	1085	21	pursuant	pursuant	NOUN
ftr-362	1085	22	to	to	ADP
ftr-362	1085	23	the	the	DET
ftr-362	1085	24	slas	sla	NOUN
ftr-362	1085	25	were	be	AUX
ftr-362	1085	26	sold	sell	VERB
ftr-362	1085	27	for	for	ADP
ftr-362	1085	28	income	income	NOUN
ftr-362	1085	29	tax	tax	NOUN
ftr-362	1085	30	purposes	purpose	NOUN
ftr-362	1085	31	.	.	PUNCT
ftr-362	1086	1	the	the	DET
ftr-362	1086	2	transaction	transaction	NOUN
ftr-362	1086	3	consisted	consist	VERB
ftr-362	1086	4	of	of	ADP
ftr-362	1086	5	two	two	NUM
ftr-362	1086	6	integrated	integrate	VERB
ftr-362	1086	7	legs	leg	NOUN
ftr-362	1086	8	,	,	PUNCT
ftr-362	1086	9	one	one	NUM
ftr-362	1086	10	of	of	ADP
ftr-362	1086	11	which	which	PRON
ftr-362	1086	12	called	call	VERB
ftr-362	1086	13	for	for	ADP
ftr-362	1086	14	share	share	NOUN
ftr-362	1086	15	lending	lending	NOUN
ftr-362	1086	16	,	,	PUNCT
ftr-362	1086	17	but	but	CCONJ
ftr-362	1086	18	the	the	DET
ftr-362	1086	19	two	two	NUM
ftr-362	1086	20	legs	leg	NOUN
ftr-362	1086	21	were	be	AUX
ftr-362	1086	22	clearly	clearly	ADV
ftr-362	1086	23	related	relate	VERB
ftr-362	1086	24	and	and	CCONJ
ftr-362	1086	25	interdependent	interdependent	ADJ
ftr-362	1086	26	.	.	PUNCT
ftr-362	1087	1	analyzing	analyze	VERB
ftr-362	1087	2	the	the	DET
ftr-362	1087	3	mspa	mspa	NOUN
ftr-362	1087	4	as	as	ADP
ftr-362	1087	5	a	a	DET
ftr-362	1087	6	whole	whole	NOUN
ftr-362	1087	7	,	,	PUNCT
ftr-362	1087	8	in	in	ADP
ftr-362	1087	9	exchange	exchange	NOUN
ftr-362	1087	10	for	for	ADP
ftr-362	1087	11	valuable	valuable	ADJ
ftr-362	1087	12	consideration	consideration	NOUN
ftr-362	1087	13	tac	tac	PROPN
ftr-362	1087	14	transferred	transfer	VERB
ftr-362	1087	15	to	to	PART
ftr-362	1087	16	dlj	dlj	VERB
ftr-362	1087	17	the	the	DET
ftr-362	1087	18	benefits	benefit	NOUN
ftr-362	1087	19	and	and	CCONJ
ftr-362	1087	20	burdens	burden	NOUN
ftr-362	1087	21	of	of	ADP
ftr-362	1087	22	ownership	ownership	NOUN
ftr-362	1087	23	,	,	PUNCT
ftr-362	1087	24	including	include	VERB
ftr-362	1087	25	(	(	PUNCT
ftr-362	1087	26	1	1	X
ftr-362	1087	27	)	)	PUNCT
ftr-362	1087	28	legal	legal	ADJ
ftr-362	1087	29	title	title	NOUN
ftr-362	1087	30	to	to	ADP
ftr-362	1087	31	the	the	DET
ftr-362	1087	32	shares	share	NOUN
ftr-362	1087	33	;	;	PUNCT
ftr-362	1087	34	(	(	PUNCT
ftr-362	1087	35	2	2	X
ftr-362	1087	36	)	)	PUNCT
ftr-362	1087	37	all	all	DET
ftr-362	1087	38	risk	risk	NOUN
ftr-362	1087	39	of	of	ADP
ftr-362	1087	40	loss	loss	NOUN
ftr-362	1087	41	;	;	PUNCT
ftr-362	1087	42	(	(	PUNCT
ftr-362	1087	43	3	3	X
ftr-362	1087	44	)	)	PUNCT
ftr-362	1087	45	a	a	DET
ftr-362	1087	46	major	major	ADJ
ftr-362	1087	47	portion	portion	NOUN
ftr-362	1087	48	of	of	ADP
ftr-362	1087	49	the	the	DET
ftr-362	1087	50	opportunity	opportunity	NOUN
ftr-362	1087	51	for	for	ADP
ftr-362	1087	52	gain	gain	NOUN
ftr-362	1087	53	;	;	PUNCT
ftr-362	1087	54	(	(	PUNCT
ftr-362	1087	55	4	4	X
ftr-362	1087	56	)	)	PUNCT
ftr-362	1087	57	the	the	DET
ftr-362	1087	58	right	right	NOUN
ftr-362	1087	59	to	to	PART
ftr-362	1087	60	vote	vote	VERB
ftr-362	1087	61	the	the	DET
ftr-362	1087	62	stock	stock	NOUN
ftr-362	1087	63	;	;	PUNCT
ftr-362	1087	64	and	and	CCONJ
ftr-362	1087	65	(	(	PUNCT
ftr-362	1087	66	5	5	X
ftr-362	1087	67	)	)	PUNCT
ftr-362	1087	68	possession	possession	NOUN
ftr-362	1087	69	of	of	ADP
ftr-362	1087	70	the	the	DET
ftr-362	1087	71	stock	stock	NOUN
ftr-362	1087	72	.	.	PUNCT
ftr-362	1088	1	although	although	SCONJ
ftr-362	1088	2	the	the	DET
ftr-362	1088	3	slas	slas	PROPN
ftr-362	1088	4	provided	provide	VERB
ftr-362	1088	5	that	that	SCONJ
ftr-362	1088	6	tac	tac	PROPN
ftr-362	1088	7	could	could	AUX
ftr-362	1088	8	terminate	terminate	VERB
ftr-362	1088	9	share	share	NOUN
ftr-362	1088	10	loans	loan	NOUN
ftr-362	1088	11	and	and	CCONJ
ftr-362	1088	12	recall	recall	VERB
ftr-362	1088	13	the	the	DET
ftr-362	1088	14	shares	share	NOUN
ftr-362	1088	15	,	,	PUNCT
ftr-362	1088	16	in	in	ADP
ftr-362	1088	17	reality	reality	NOUN
ftr-362	1088	18	any	any	DET
ftr-362	1088	19	share	share	NOUN
ftr-362	1088	20	recalls	recall	VERB
ftr-362	1088	21	were	be	AUX
ftr-362	1088	22	really	really	ADV
ftr-362	1088	23	tac	tac	NOUN
ftr-362	1088	24	borrowing	borrowing	NOUN
ftr-362	1088	25	shares	share	NOUN
ftr-362	1088	26	from	from	ADP
ftr-362	1088	27	dlj	dlj	PROPN
ftr-362	1088	28	.	.	PUNCT
ftr-362	1089	1	because	because	SCONJ
ftr-362	1089	2	dlj	dlj	PROPN
ftr-362	1089	3	closed	close	VERB
ftr-362	1089	4	out	out	ADP
ftr-362	1089	5	its	its	PRON
ftr-362	1089	6	original	original	ADJ
ftr-362	1089	7	short	short	ADJ
ftr-362	1089	8	sales	sale	NOUN
ftr-362	1089	9	with	with	ADP
ftr-362	1089	10	the	the	DET
ftr-362	1089	11	lent	lent	NOUN
ftr-362	1089	12	shares	share	NOUN
ftr-362	1089	13	,	,	PUNCT
ftr-362	1089	14	the	the	DET
ftr-362	1089	15	shares	share	NOUN
ftr-362	1089	16	later	later	ADV
ftr-362	1089	17	transferred	transfer	VERB
ftr-362	1089	18	to	to	ADP
ftr-362	1089	19	tac	tac	PROPN
ftr-362	1089	20	were	be	AUX
ftr-362	1089	21	in	in	ADP
ftr-362	1089	22	substance	substance	NOUN
ftr-362	1089	23	dlj	dlj	NOUN
ftr-362	1089	24	borrowing	borrowing	NOUN
ftr-362	1089	25	shares	share	NOUN
ftr-362	1089	26	from	from	ADP
ftr-362	1089	27	third	third	ADJ
ftr-362	1089	28	parties	party	NOUN
ftr-362	1089	29	and	and	CCONJ
ftr-362	1089	30	delivering	deliver	VERB
ftr-362	1089	31	them	they	PRON
ftr-362	1089	32	to	to	ADP
ftr-362	1089	33	tac	tac	PROPN
ftr-362	1089	34	.	.	PUNCT
ftr-362	1090	1	gain	gain	NOUN
ftr-362	1090	2	was	be	AUX
ftr-362	1090	3	recognized	recognize	VERB
ftr-362	1090	4	with	with	ADP
ftr-362	1090	5	respect	respect	NOUN
ftr-362	1090	6	to	to	ADP
ftr-362	1090	7	the	the	DET
ftr-362	1090	8	upfront	upfront	ADJ
ftr-362	1090	9	cash	cash	NOUN
ftr-362	1090	10	payments	payment	NOUN
ftr-362	1090	11	received	receive	VERB
ftr-362	1090	12	in	in	ADP
ftr-362	1090	13	the	the	DET
ftr-362	1090	14	transactions	transaction	NOUN
ftr-362	1090	15	.	.	PUNCT
ftr-362	1091	1	the	the	DET
ftr-362	1091	2	taxpayer	taxpayer	NOUN
ftr-362	1091	3	’s	’s	PART
ftr-362	1091	4	reliance	reliance	NOUN
ftr-362	1091	5	on	on	ADP
ftr-362	1091	6	§	§	PROPN
ftr-362	1091	7	1058	1058	NUM
ftr-362	1091	8	was	be	AUX
ftr-362	1091	9	rejected	reject	VERB
ftr-362	1091	10	because	because	SCONJ
ftr-362	1091	11	it	it	PRON
ftr-362	1091	12	relied	rely	VERB
ftr-362	1091	13	on	on	ADP
ftr-362	1091	14	the	the	DET
ftr-362	1091	15	argument	argument	NOUN
ftr-362	1091	16	that	that	SCONJ
ftr-362	1091	17	the	the	DET
ftr-362	1091	18	pvfcs	pvfc	NOUN
ftr-362	1091	19	were	be	AUX
ftr-362	1091	20	separate	separate	ADJ
ftr-362	1091	21	from	from	ADP
ftr-362	1091	22	the	the	DET
ftr-362	1091	23	slas	sla	NOUN
ftr-362	1091	24	.	.	PUNCT
ftr-362	1092	1	the	the	DET
ftr-362	1092	2	mspa	mspa	PROPN
ftr-362	1092	3	violated	violate	VERB
ftr-362	1092	4	the	the	DET
ftr-362	1092	5	requirement	requirement	NOUN
ftr-362	1092	6	of	of	ADP
ftr-362	1092	7	§	§	PROPN
ftr-362	1092	8	1058(b)(3	1058(b)(3	NUM
ftr-362	1092	9	)	)	PUNCT
ftr-362	1092	10	that	that	SCONJ
ftr-362	1092	11	the	the	DET
ftr-362	1092	12	agreement	agreement	NOUN
ftr-362	1092	13	not	not	PART
ftr-362	1092	14	limit	limit	VERB
ftr-362	1092	15	the	the	DET
ftr-362	1092	16	lender	lender	NOUN
ftr-362	1092	17	’s	’s	PART
ftr-362	1092	18	risk	risk	NOUN
ftr-362	1092	19	of	of	ADP
ftr-362	1092	20	loss	loss	NOUN
ftr-362	1092	21	or	or	CCONJ
ftr-362	1092	22	opportunity	opportunity	NOUN
ftr-362	1092	23	for	for	ADP
ftr-362	1092	24	gain	gain	NOUN
ftr-362	1092	25	,	,	PUNCT
ftr-362	1092	26	because	because	SCONJ
ftr-362	1092	27	the	the	DET
ftr-362	1092	28	agreements	agreement	NOUN
ftr-362	1092	29	eliminated	eliminate	VERB
ftr-362	1092	30	tac	tac	PROPN
ftr-362	1092	31	’s	’s	PART
ftr-362	1092	32	risk	risk	NOUN
ftr-362	1092	33	of	of	ADP
ftr-362	1092	34	loss	loss	NOUN
ftr-362	1092	35	with	with	ADP
ftr-362	1092	36	regard	regard	NOUN
ftr-362	1092	37	to	to	ADP
ftr-362	1092	38	the	the	DET
ftr-362	1092	39	lent	lent	NOUN
ftr-362	1092	40	shares	share	NOUN
ftr-362	1092	41	.	.	PUNCT
ftr-362	1093	1	•	•	NUM
ftr-362	1093	2	on	on	ADP
ftr-362	1093	3	the	the	DET
ftr-362	1093	4	bright	bright	ADJ
ftr-362	1093	5	side	side	NOUN
ftr-362	1093	6	☺	☺	PUNCT
ftr-362	1093	7	,	,	PUNCT
ftr-362	1093	8	judge	judge	PROPN
ftr-362	1093	9	goeke	goeke	PROPN
ftr-362	1093	10	rejected	reject	VERB
ftr-362	1093	11	the	the	DET
ftr-362	1093	12	irs	irs	PROPN
ftr-362	1093	13	’s	’s	PART
ftr-362	1093	14	alternative	alternative	ADJ
ftr-362	1093	15	argument	argument	NOUN
ftr-362	1093	16	that	that	SCONJ
ftr-362	1093	17	the	the	DET
ftr-362	1093	18	transactions	transaction	NOUN
ftr-362	1093	19	were	be	AUX
ftr-362	1093	20	also	also	ADV
ftr-362	1093	21	either	either	CCONJ
ftr-362	1093	22	a	a	DET
ftr-362	1093	23	constructive	constructive	ADJ
ftr-362	1093	24	short	short	ADJ
ftr-362	1093	25	sale	sale	NOUN
ftr-362	1093	26	by	by	ADP
ftr-362	1093	27	tac	tac	PROPN
ftr-362	1093	28	under	under	ADP
ftr-362	1093	29	§	§	PROPN
ftr-362	1093	30	1259(c)(1)(a	1259(c)(1)(a	NUM
ftr-362	1093	31	)	)	PUNCT
ftr-362	1093	32	or	or	CCONJ
ftr-362	1093	33	a	a	DET
ftr-362	1093	34	constructive	constructive	ADJ
ftr-362	1093	35	forward	forward	ADJ
ftr-362	1093	36	contract	contract	NOUN
ftr-362	1093	37	sale	sale	NOUN
ftr-362	1093	38	under§	under§	PROPN
ftr-362	1093	39	1259(c)(1)(c	1259(c)(1)(c	PROPN
ftr-362	1093	40	)	)	PUNCT
ftr-362	1093	41	.	.	PUNCT
ftr-362	1094	1	tac	tac	PROPN
ftr-362	1094	2	did	do	AUX
ftr-362	1094	3	not	not	PART
ftr-362	1094	4	enter	enter	VERB
ftr-362	1094	5	into	into	ADP
ftr-362	1094	6	any	any	DET
ftr-362	1094	7	short	short	ADJ
ftr-362	1094	8	sale	sale	NOUN
ftr-362	1094	9	because	because	SCONJ
ftr-362	1094	10	dlj	dlj	PROPN
ftr-362	1094	11	was	be	AUX
ftr-362	1094	12	acting	act	VERB
ftr-362	1094	13	as	as	ADP
ftr-362	1094	14	a	a	DET
ftr-362	1094	15	principal	principal	NOUN
ftr-362	1094	16	and	and	CCONJ
ftr-362	1094	17	not	not	PART
ftr-362	1094	18	as	as	ADP
ftr-362	1094	19	an	an	DET
ftr-362	1094	20	agent	agent	NOUN
ftr-362	1094	21	in	in	ADP
ftr-362	1094	22	making	make	VERB
ftr-362	1094	23	the	the	DET
ftr-362	1094	24	short	short	ADJ
ftr-362	1094	25	sales	sale	NOUN
ftr-362	1094	26	.	.	PUNCT
ftr-362	1095	1	the	the	DET
ftr-362	1095	2	transactions	transaction	NOUN
ftr-362	1095	3	were	be	AUX
ftr-362	1095	4	not	not	PART
ftr-362	1095	5	constructive	constructive	ADJ
ftr-362	1095	6	forward	forward	ADJ
ftr-362	1095	7	contract	contract	NOUN
ftr-362	1095	8	sales	sale	NOUN
ftr-362	1095	9	because	because	SCONJ
ftr-362	1095	10	they	they	PRON
ftr-362	1095	11	were	be	AUX
ftr-362	1095	12	not	not	PART
ftr-362	1095	13	forward	forward	ADV
ftr-362	1095	14	contracts	contract	NOUN
ftr-362	1095	15	as	as	SCONJ
ftr-362	1095	16	defined	define	VERB
ftr-362	1095	17	in	in	ADP
ftr-362	1095	18	§	§	PROPN
ftr-362	1095	19	1259(d)(1	1259(d)(1	NUM
ftr-362	1095	20	)	)	PUNCT
ftr-362	1095	21	in	in	SCONJ
ftr-362	1095	22	that	that	SCONJ
ftr-362	1095	23	they	they	PRON
ftr-362	1095	24	did	do	AUX
ftr-362	1095	25	not	not	PART
ftr-362	1095	26	provide	provide	VERB
ftr-362	1095	27	for	for	ADP
ftr-362	1095	28	delivery	delivery	NOUN
ftr-362	1095	29	of	of	ADP
ftr-362	1095	30	a	a	DET
ftr-362	1095	31	substantially	substantially	ADV
ftr-362	1095	32	fixed	fix	VERB
ftr-362	1095	33	amount	amount	NOUN
ftr-362	1095	34	of	of	ADP
ftr-362	1095	35	property	property	NOUN
ftr-362	1095	36	for	for	ADP
ftr-362	1095	37	a	a	DET
ftr-362	1095	38	substantially	substantially	ADV
ftr-362	1095	39	fixed	fix	VERB
ftr-362	1095	40	price	price	NOUN
ftr-362	1095	41	.	.	PUNCT
ftr-362	1096	1	616	616	NUM
ftr-362	1096	2	florida	florida	PROPN
ftr-362	1096	3	tax	tax	NOUN
ftr-362	1096	4	review	review	NOUN
ftr-362	1096	5	[	[	X
ftr-362	1096	6	vol	vol	NOUN
ftr-362	1096	7	.	.	PUNCT
ftr-362	1097	1	10:9	10:9	NUM
ftr-362	1097	2	•	•	NUM
ftr-362	1097	3	the	the	DET
ftr-362	1097	4	transactions	transaction	NOUN
ftr-362	1097	5	in	in	ADP
ftr-362	1097	6	both	both	DET
ftr-362	1097	7	calloway	calloway	PROPN
ftr-362	1097	8	and	and	CCONJ
ftr-362	1097	9	anschutz	anschutz	PROPN
ftr-362	1097	10	co.	co.	PROPN
ftr-362	1097	11	occurred	occur	VERB
ftr-362	1097	12	before	before	ADP
ftr-362	1097	13	the	the	DET
ftr-362	1097	14	issuance	issuance	NOUN
ftr-362	1097	15	of	of	ADP
ftr-362	1097	16	rev	rev	PROPN
ftr-362	1097	17	.	.	PROPN
ftr-362	1097	18	rul	rul	PROPN
ftr-362	1097	19	.	.	PUNCT
ftr-362	1097	20	2003	2003	NUM
ftr-362	1097	21	-	-	SYM
ftr-362	1097	22	7	7	NUM
ftr-362	1097	23	,	,	PUNCT
ftr-362	1097	24	2003	2003	NUM
ftr-362	1097	25	-	-	SYM
ftr-362	1097	26	1	1	NUM
ftr-362	1097	27	c.b	c.b	PROPN
ftr-362	1097	28	.	.	PROPN
ftr-362	1097	29	363	363	NUM
ftr-362	1097	30	,	,	PUNCT
ftr-362	1097	31	in	in	ADP
ftr-362	1097	32	january	january	PROPN
ftr-362	1097	33	2003	2003	NUM
ftr-362	1097	34	.	.	PUNCT
ftr-362	1098	1	that	that	DET
ftr-362	1098	2	ruling	ruling	NOUN
ftr-362	1098	3	offered	offer	VERB
ftr-362	1098	4	a	a	DET
ftr-362	1098	5	roadmap	roadmap	NOUN
ftr-362	1098	6	to	to	ADP
ftr-362	1098	7	avoidance	avoidance	NOUN
ftr-362	1098	8	of	of	ADP
ftr-362	1098	9	gain	gain	NOUN
ftr-362	1098	10	recognition	recognition	NOUN
ftr-362	1098	11	although	although	SCONJ
ftr-362	1098	12	a	a	DET
ftr-362	1098	13	collar	collar	NOUN
ftr-362	1098	14	around	around	ADP
ftr-362	1098	15	unrealized	unrealized	ADJ
ftr-362	1098	16	appreciation	appreciation	NOUN
ftr-362	1098	17	was	be	AUX
ftr-362	1098	18	achieved	achieve	VERB
ftr-362	1098	19	.	.	PUNCT
ftr-362	1099	1	7	7	X
ftr-362	1099	2	.	.	X
ftr-362	1099	3	the	the	DET
ftr-362	1099	4	small	small	ADJ
ftr-362	1099	5	business	business	NOUN
ftr-362	1099	6	act	act	NOUN
ftr-362	1099	7	helps	help	VERB
ftr-362	1099	8	small	small	ADJ
ftr-362	1099	9	business	business	NOUN
ftr-362	1099	10	stock	stock	NOUN
ftr-362	1099	11	.	.	PUNCT
ftr-362	1100	1	gain	gain	NOUN
ftr-362	1100	2	realized	realize	VERB
ftr-362	1100	3	on	on	ADP
ftr-362	1100	4	a	a	DET
ftr-362	1100	5	sale	sale	NOUN
ftr-362	1100	6	or	or	CCONJ
ftr-362	1100	7	exchange	exchange	NOUN
ftr-362	1100	8	of	of	ADP
ftr-362	1100	9	qualified	qualified	ADJ
ftr-362	1100	10	small	small	ADJ
ftr-362	1100	11	business	business	NOUN
ftr-362	1100	12	stock	stock	NOUN
ftr-362	1100	13	under	under	ADP
ftr-362	1100	14	§	§	PROPN
ftr-362	1100	15	1202	1202	NUM
ftr-362	1100	16	,	,	PUNCT
ftr-362	1100	17	which	which	PRON
ftr-362	1100	18	is	be	AUX
ftr-362	1100	19	acquired	acquire	VERB
ftr-362	1100	20	after	after	ADP
ftr-362	1100	21	the	the	DET
ftr-362	1100	22	date	date	NOUN
ftr-362	1100	23	of	of	ADP
ftr-362	1100	24	enactment	enactment	NOUN
ftr-362	1100	25	of	of	ADP
ftr-362	1100	26	the	the	DET
ftr-362	1100	27	2010	2010	NUM
ftr-362	1100	28	small	small	ADJ
ftr-362	1100	29	business	business	NOUN
ftr-362	1100	30	jobs	job	NOUN
ftr-362	1100	31	act	act	NOUN
ftr-362	1100	32	(	(	PUNCT
ftr-362	1100	33	9/27/10	9/27/10	NUM
ftr-362	1100	34	)	)	PUNCT
ftr-362	1100	35	and	and	CCONJ
ftr-362	1100	36	before	before	ADP
ftr-362	1100	37	1/1/11	1/1/11	NUM
ftr-362	1100	38	,	,	PUNCT
ftr-362	1100	39	is	be	AUX
ftr-362	1100	40	subject	subject	ADJ
ftr-362	1100	41	to	to	ADP
ftr-362	1100	42	100	100	NUM
ftr-362	1100	43	percent	percent	NOUN
ftr-362	1100	44	exclusion	exclusion	NOUN
ftr-362	1100	45	from	from	ADP
ftr-362	1100	46	gross	gross	ADJ
ftr-362	1100	47	income	income	NOUN
ftr-362	1100	48	.	.	PUNCT
ftr-362	1101	1	the	the	DET
ftr-362	1101	2	act	act	NOUN
ftr-362	1101	3	also	also	ADV
ftr-362	1101	4	changed	change	VERB
ftr-362	1101	5	the	the	DET
ftr-362	1101	6	period	period	NOUN
ftr-362	1101	7	for	for	ADP
ftr-362	1101	8	exclusion	exclusion	NOUN
ftr-362	1101	9	of	of	ADP
ftr-362	1101	10	75	75	NUM
ftr-362	1101	11	percent	percent	NOUN
ftr-362	1101	12	of	of	ADP
ftr-362	1101	13	such	such	ADJ
ftr-362	1101	14	gain	gain	NOUN
ftr-362	1101	15	from	from	ADP
ftr-362	1101	16	2/17/09	2/17/09	NUM
ftr-362	1101	17	to	to	ADP
ftr-362	1101	18	the	the	DET
ftr-362	1101	19	date	date	NOUN
ftr-362	1101	20	of	of	ADP
ftr-362	1101	21	enactment	enactment	NOUN
ftr-362	1101	22	(	(	PUNCT
ftr-362	1101	23	previously	previously	ADV
ftr-362	1101	24	the	the	DET
ftr-362	1101	25	75	75	NUM
ftr-362	1101	26	percent	percent	NOUN
ftr-362	1101	27	rate	rate	NOUN
ftr-362	1101	28	would	would	AUX
ftr-362	1101	29	have	have	AUX
ftr-362	1101	30	applied	apply	VERB
ftr-362	1101	31	up	up	ADP
ftr-362	1101	32	to	to	ADP
ftr-362	1101	33	1/1/11	1/1/11	NUM
ftr-362	1101	34	)	)	PUNCT
ftr-362	1101	35	.	.	PUNCT
ftr-362	1102	1	gain	gain	VERB
ftr-362	1102	2	attributable	attributable	ADJ
ftr-362	1102	3	to	to	ADP
ftr-362	1102	4	qualified	qualified	ADJ
ftr-362	1102	5	small	small	ADJ
ftr-362	1102	6	business	business	NOUN
ftr-362	1102	7	stock	stock	NOUN
ftr-362	1102	8	acquired	acquire	VERB
ftr-362	1102	9	between	between	ADP
ftr-362	1102	10	9/27/10	9/27/10	NUM
ftr-362	1102	11	and	and	CCONJ
ftr-362	1102	12	1/1/11	1/1/11	NUM
ftr-362	1102	13	is	be	AUX
ftr-362	1102	14	not	not	PART
ftr-362	1102	15	treated	treat	VERB
ftr-362	1102	16	as	as	ADP
ftr-362	1102	17	an	an	DET
ftr-362	1102	18	amt	amt	PROPN
ftr-362	1102	19	preference	preference	NOUN
ftr-362	1102	20	item	item	NOUN
ftr-362	1102	21	.	.	PUNCT
ftr-362	1103	1	the	the	DET
ftr-362	1103	2	exclusion	exclusion	NOUN
ftr-362	1103	3	is	be	AUX
ftr-362	1103	4	applicable	applicable	ADJ
ftr-362	1103	5	to	to	PART
ftr-362	1103	6	noncorporate	noncorporate	VERB
ftr-362	1103	7	shareholders	shareholder	NOUN
ftr-362	1103	8	who	who	PRON
ftr-362	1103	9	acquire	acquire	VERB
ftr-362	1103	10	stock	stock	NOUN
ftr-362	1103	11	at	at	ADP
ftr-362	1103	12	original	original	ADJ
ftr-362	1103	13	issue	issue	NOUN
ftr-362	1103	14	and	and	CCONJ
ftr-362	1103	15	hold	hold	VERB
ftr-362	1103	16	the	the	DET
ftr-362	1103	17	stock	stock	NOUN
ftr-362	1103	18	for	for	ADP
ftr-362	1103	19	a	a	DET
ftr-362	1103	20	minimum	minimum	NOUN
ftr-362	1103	21	of	of	ADP
ftr-362	1103	22	five	five	NUM
ftr-362	1103	23	years	year	NOUN
ftr-362	1103	24	.	.	PUNCT
ftr-362	1104	1	under	under	ADP
ftr-362	1104	2	the	the	DET
ftr-362	1104	3	former	former	ADJ
ftr-362	1104	4	50	50	NUM
ftr-362	1104	5	percent	percent	NOUN
ftr-362	1104	6	and	and	CCONJ
ftr-362	1104	7	75	75	NUM
ftr-362	1104	8	percent	percent	NOUN
ftr-362	1104	9	exclusions	exclusion	NOUN
ftr-362	1104	10	,	,	PUNCT
ftr-362	1104	11	included	include	VERB
ftr-362	1104	12	gain	gain	NOUN
ftr-362	1104	13	was	be	AUX
ftr-362	1104	14	subject	subject	ADJ
ftr-362	1104	15	to	to	ADP
ftr-362	1104	16	tax	tax	NOUN
ftr-362	1104	17	at	at	ADP
ftr-362	1104	18	the	the	DET
ftr-362	1104	19	28	28	NUM
ftr-362	1104	20	percent	percent	NOUN
ftr-362	1104	21	capital	capital	NOUN
ftr-362	1104	22	gains	gain	NOUN
ftr-362	1104	23	rate	rate	NOUN
ftr-362	1104	24	.	.	PUNCT
ftr-362	1105	1	the	the	DET
ftr-362	1105	2	amount	amount	NOUN
ftr-362	1105	3	of	of	ADP
ftr-362	1105	4	excluded	exclude	VERB
ftr-362	1105	5	gain	gain	NOUN
ftr-362	1105	6	attributable	attributable	ADJ
ftr-362	1105	7	to	to	ADP
ftr-362	1105	8	any	any	DET
ftr-362	1105	9	one	one	NUM
ftr-362	1105	10	corporation	corporation	NOUN
ftr-362	1105	11	is	be	AUX
ftr-362	1105	12	limited	limit	VERB
ftr-362	1105	13	to	to	ADP
ftr-362	1105	14	the	the	DET
ftr-362	1105	15	greater	great	ADJ
ftr-362	1105	16	of	of	ADP
ftr-362	1105	17	ten	ten	NUM
ftr-362	1105	18	times	time	NOUN
ftr-362	1105	19	the	the	DET
ftr-362	1105	20	taxpayer	taxpayer	NOUN
ftr-362	1105	21	’s	’s	PART
ftr-362	1105	22	basis	basis	NOUN
ftr-362	1105	23	in	in	ADP
ftr-362	1105	24	a	a	DET
ftr-362	1105	25	corporation	corporation	NOUN
ftr-362	1105	26	’s	’s	PART
ftr-362	1105	27	stock	stock	NOUN
ftr-362	1105	28	sold	sell	VERB
ftr-362	1105	29	during	during	ADP
ftr-362	1105	30	the	the	DET
ftr-362	1105	31	taxable	taxable	ADJ
ftr-362	1105	32	year	year	NOUN
ftr-362	1105	33	or	or	CCONJ
ftr-362	1105	34	$	$	SYM
ftr-362	1105	35	10	10	NUM
ftr-362	1105	36	million	million	NUM
ftr-362	1105	37	reduced	reduce	VERB
ftr-362	1105	38	by	by	ADP
ftr-362	1105	39	gain	gain	NOUN
ftr-362	1105	40	attributable	attributable	ADJ
ftr-362	1105	41	to	to	ADP
ftr-362	1105	42	the	the	DET
ftr-362	1105	43	corporation	corporation	NOUN
ftr-362	1105	44	stock	stock	NOUN
ftr-362	1105	45	excluded	exclude	VERB
ftr-362	1105	46	in	in	ADP
ftr-362	1105	47	prior	prior	ADJ
ftr-362	1105	48	years	year	NOUN
ftr-362	1105	49	.	.	PUNCT
ftr-362	1106	1	qualified	qualified	ADJ
ftr-362	1106	2	small	small	ADJ
ftr-362	1106	3	business	business	NOUN
ftr-362	1106	4	stock	stock	NOUN
ftr-362	1106	5	is	be	AUX
ftr-362	1106	6	stock	stock	NOUN
ftr-362	1106	7	issued	issue	VERB
ftr-362	1106	8	by	by	ADP
ftr-362	1106	9	a	a	DET
ftr-362	1106	10	c	c	NOUN
ftr-362	1106	11	corporation	corporation	NOUN
ftr-362	1106	12	engaged	engage	VERB
ftr-362	1106	13	in	in	ADP
ftr-362	1106	14	the	the	DET
ftr-362	1106	15	active	active	ADJ
ftr-362	1106	16	conduct	conduct	NOUN
ftr-362	1106	17	of	of	ADP
ftr-362	1106	18	a	a	DET
ftr-362	1106	19	trade	trade	NOUN
ftr-362	1106	20	or	or	CCONJ
ftr-362	1106	21	business	business	NOUN
ftr-362	1106	22	with	with	ADP
ftr-362	1106	23	gross	gross	ADJ
ftr-362	1106	24	assets	asset	NOUN
ftr-362	1106	25	(	(	PUNCT
ftr-362	1106	26	cash	cash	NOUN
ftr-362	1106	27	plus	plus	CCONJ
ftr-362	1106	28	adjusted	adjusted	ADJ
ftr-362	1106	29	basis	basis	NOUN
ftr-362	1106	30	of	of	ADP
ftr-362	1106	31	assets	asset	NOUN
ftr-362	1106	32	)	)	PUNCT
ftr-362	1106	33	not	not	PART
ftr-362	1106	34	in	in	ADP
ftr-362	1106	35	excess	excess	NOUN
ftr-362	1106	36	of	of	ADP
ftr-362	1106	37	$	$	SYM
ftr-362	1106	38	50	50	NUM
ftr-362	1106	39	million	million	NUM
ftr-362	1106	40	.	.	PUNCT
ftr-362	1107	1	a.	a.	NOUN
ftr-362	1108	1	so	so	ADV
ftr-362	1108	2	you	you	PRON
ftr-362	1108	3	put	put	VERB
ftr-362	1108	4	off	off	ADP
ftr-362	1108	5	investing	invest	VERB
ftr-362	1108	6	in	in	ADP
ftr-362	1108	7	that	that	DET
ftr-362	1108	8	qualified	qualified	ADJ
ftr-362	1108	9	business	business	NOUN
ftr-362	1108	10	before	before	ADP
ftr-362	1108	11	2011	2011	NUM
ftr-362	1108	12	,	,	PUNCT
ftr-362	1108	13	fear	fear	VERB
ftr-362	1108	14	not	not	PART
ftr-362	1108	15	ye	ye	NUM
ftr-362	1108	16	procrastinators	procrastinator	NOUN
ftr-362	1108	17	.	.	PUNCT
ftr-362	1109	1	the	the	DET
ftr-362	1109	2	compromise	compromise	NOUN
ftr-362	1109	3	tax	tax	NOUN
ftr-362	1109	4	relief	relief	NOUN
ftr-362	1109	5	act	act	NOUN
ftr-362	1109	6	of	of	ADP
ftr-362	1109	7	2010	2010	NUM
ftr-362	1109	8	,	,	PUNCT
ftr-362	1109	9	§	§	PROPN
ftr-362	1109	10	760	760	NUM
ftr-362	1109	11	,	,	PUNCT
ftr-362	1109	12	extends	extend	VERB
ftr-362	1109	13	the	the	DET
ftr-362	1109	14	100	100	NUM
ftr-362	1109	15	%	%	NOUN
ftr-362	1109	16	exclusion	exclusion	NOUN
ftr-362	1109	17	for	for	ADP
ftr-362	1109	18	gain	gain	NOUN
ftr-362	1109	19	on	on	ADP
ftr-362	1109	20	qualified	qualified	ADJ
ftr-362	1109	21	small	small	ADJ
ftr-362	1109	22	business	business	NOUN
ftr-362	1109	23	stock	stock	NOUN
ftr-362	1109	24	under	under	ADP
ftr-362	1109	25	code	code	NOUN
ftr-362	1109	26	§	§	PROPN
ftr-362	1109	27	1202	1202	NUM
ftr-362	1109	28	to	to	PART
ftr-362	1109	29	stock	stock	NOUN
ftr-362	1109	30	acquired	acquire	VERB
ftr-362	1109	31	before	before	ADP
ftr-362	1109	32	1/1/12	1/1/12	NUM
ftr-362	1109	33	.	.	PROPN
ftr-362	1110	1	8	8	NUM
ftr-362	1110	2	.	.	PUNCT
ftr-362	1111	1	rate	rate	NOUN
ftr-362	1111	2	extensions	extension	NOUN
ftr-362	1111	3	.	.	PUNCT
ftr-362	1112	1	the	the	DET
ftr-362	1112	2	compromise	compromise	NOUN
ftr-362	1112	3	tax	tax	NOUN
ftr-362	1112	4	relief	relief	NOUN
ftr-362	1112	5	act	act	NOUN
ftr-362	1112	6	of	of	ADP
ftr-362	1112	7	2010	2010	NUM
ftr-362	1112	8	,	,	PUNCT
ftr-362	1112	9	§	§	PROPN
ftr-362	1112	10	102	102	NUM
ftr-362	1112	11	,	,	PUNCT
ftr-362	1112	12	extends	extend	VERB
ftr-362	1112	13	the	the	DET
ftr-362	1112	14	15	15	NUM
ftr-362	1112	15	%	%	NOUN
ftr-362	1112	16	rate	rate	NOUN
ftr-362	1112	17	under	under	ADP
ftr-362	1112	18	code	code	NOUN
ftr-362	1112	19	§	§	PROPN
ftr-362	1112	20	1(h	1(h	NUM
ftr-362	1112	21	)	)	PUNCT
ftr-362	1112	22	on	on	ADP
ftr-362	1112	23	adjusted	adjust	VERB
ftr-362	1112	24	net	net	ADJ
ftr-362	1112	25	capital	capital	NOUN
ftr-362	1112	26	gain	gain	NOUN
ftr-362	1112	27	for	for	ADP
ftr-362	1112	28	regular	regular	ADJ
ftr-362	1112	29	and	and	CCONJ
ftr-362	1112	30	alternative	alternative	ADJ
ftr-362	1112	31	minimum	minimum	ADJ
ftr-362	1112	32	tax	tax	NOUN
ftr-362	1112	33	purposes	purpose	NOUN
ftr-362	1112	34	through	through	ADP
ftr-362	1112	35	2012	2012	NUM
ftr-362	1112	36	.	.	PUNCT
ftr-362	1113	1	for	for	ADP
ftr-362	1113	2	persons	person	NOUN
ftr-362	1113	3	in	in	ADP
ftr-362	1113	4	the	the	DET
ftr-362	1113	5	25	25	NUM
ftr-362	1113	6	%	%	NOUN
ftr-362	1113	7	or	or	CCONJ
ftr-362	1113	8	lower	low	ADJ
ftr-362	1113	9	brackets	bracket	NOUN
ftr-362	1113	10	,	,	PUNCT
ftr-362	1113	11	the	the	DET
ftr-362	1113	12	tax	tax	NOUN
ftr-362	1113	13	rate	rate	NOUN
ftr-362	1113	14	on	on	ADP
ftr-362	1113	15	adjusted	adjust	VERB
ftr-362	1113	16	net	net	ADJ
ftr-362	1113	17	capital	capital	NOUN
ftr-362	1113	18	gain	gain	NOUN
ftr-362	1113	19	remains	remain	VERB
ftr-362	1113	20	at	at	ADP
ftr-362	1113	21	zero	zero	NUM
ftr-362	1113	22	.	.	PUNCT
ftr-362	1114	1	unrecaptured	unrecaptured	ADJ
ftr-362	1114	2	§	§	PROPN
ftr-362	1114	3	1250	1250	NUM
ftr-362	1114	4	gain	gain	NOUN
ftr-362	1114	5	will	will	AUX
ftr-362	1114	6	be	be	AUX
ftr-362	1114	7	taxed	tax	VERB
ftr-362	1114	8	at	at	ADP
ftr-362	1114	9	a	a	DET
ftr-362	1114	10	25	25	NUM
ftr-362	1114	11	%	%	NOUN
ftr-362	1114	12	rate	rate	NOUN
ftr-362	1114	13	,	,	PUNCT
ftr-362	1114	14	and	and	CCONJ
ftr-362	1114	15	the	the	DET
ftr-362	1114	16	rate	rate	NOUN
ftr-362	1114	17	applicable	applicable	ADJ
ftr-362	1114	18	to	to	ADP
ftr-362	1114	19	collectables	collectable	NOUN
ftr-362	1114	20	and	and	CCONJ
ftr-362	1114	21	§	§	PROPN
ftr-362	1114	22	1202	1202	NUM
ftr-362	1114	23	gain	gain	NOUN
ftr-362	1114	24	will	will	AUX
ftr-362	1114	25	remain	remain	VERB
ftr-362	1114	26	at	at	ADP
ftr-362	1114	27	28	28	NUM
ftr-362	1114	28	%	%	NOUN
ftr-362	1114	29	through	through	ADP
ftr-362	1114	30	2012	2012	NUM
ftr-362	1114	31	.	.	PUNCT
ftr-362	1115	1	9	9	X
ftr-362	1115	2	.	.	X
ftr-362	1116	1	the	the	DET
ftr-362	1116	2	return	return	NOUN
ftr-362	1116	3	of	of	ADP
ftr-362	1116	4	tax	tax	NOUN
ftr-362	1116	5	-	-	PUNCT
ftr-362	1116	6	free	free	ADJ
ftr-362	1116	7	basis	basis	NOUN
ftr-362	1116	8	step	step	NOUN
ftr-362	1116	9	-	-	PUNCT
ftr-362	1116	10	up	up	NOUN
ftr-362	1116	11	(	(	PUNCT
ftr-362	1116	12	or	or	CCONJ
ftr-362	1116	13	down	down	ADV
ftr-362	1116	14	)	)	PUNCT
ftr-362	1116	15	at	at	ADP
ftr-362	1116	16	death	death	NOUN
ftr-362	1116	17	—	—	PUNCT
ftr-362	1116	18	with	with	ADP
ftr-362	1116	19	a	a	DET
ftr-362	1116	20	very	very	ADV
ftr-362	1116	21	interesting	interesting	ADJ
ftr-362	1116	22	twist	twist	NOUN
ftr-362	1116	23	for	for	ADP
ftr-362	1116	24	george	george	PROPN
ftr-362	1116	25	steinbrenner	steinbrenner	PROPN
ftr-362	1116	26	and	and	CCONJ
ftr-362	1116	27	others	other	NOUN
ftr-362	1116	28	who	who	PRON
ftr-362	1116	29	followed	follow	VERB
ftr-362	1116	30	the	the	DET
ftr-362	1116	31	same	same	ADJ
ftr-362	1116	32	tax	tax	NOUN
ftr-362	1116	33	planning	planning	NOUN
ftr-362	1116	34	technique	technique	NOUN
ftr-362	1116	35	.	.	PUNCT
ftr-362	1117	1	the	the	DET
ftr-362	1117	2	compromise	compromise	PROPN
ftr-362	1117	3	tax	tax	PROPN
ftr-362	1117	4	act	act	PROPN
ftr-362	1117	5	,	,	PUNCT
ftr-362	1117	6	§	§	PROPN
ftr-362	1117	7	301(a	301(a	NUM
ftr-362	1117	8	)	)	PUNCT
ftr-362	1117	9	,	,	PUNCT
ftr-362	1117	10	reinstated	reinstate	VERB
ftr-362	1117	11	the	the	DET
ftr-362	1117	12	§	§	PROPN
ftr-362	1117	13	1014	1014	NUM
ftr-362	1117	14	fair	fair	ADJ
ftr-362	1117	15	-	-	PUNCT
ftr-362	1117	16	market	market	NOUN
ftr-362	1117	17	-	-	PUNCT
ftr-362	1117	18	value	value	NOUN
ftr-362	1117	19	-	-	PUNCT
ftr-362	1117	20	at	at	ADP
ftr-362	1117	21	-	-	PUNCT
ftr-362	1117	22	death	death	NOUN
ftr-362	1117	23	basis	basis	NOUN
ftr-362	1117	24	rule	rule	NOUN
ftr-362	1117	25	for	for	ADP
ftr-362	1117	26	taxable	taxable	ADJ
ftr-362	1117	27	years	year	NOUN
ftr-362	1117	28	after	after	ADP
ftr-362	1117	29	2010	2010	NUM
ftr-362	1117	30	.	.	PUNCT
ftr-362	1118	1	for	for	ADP
ftr-362	1118	2	estates	estate	NOUN
ftr-362	1118	3	of	of	ADP
ftr-362	1118	4	decedents	decedent	NOUN
ftr-362	1118	5	dying	die	VERB
ftr-362	1118	6	in	in	ADP
ftr-362	1118	7	2010	2010	NUM
ftr-362	1118	8	,	,	PUNCT
ftr-362	1118	9	act	act	VERB
ftr-362	1118	10	§	§	PROPN
ftr-362	1118	11	301(c	301(c	PROPN
ftr-362	1118	12	)	)	PUNCT
ftr-362	1118	13	provides	provide	VERB
ftr-362	1118	14	a	a	DET
ftr-362	1118	15	special	special	ADJ
ftr-362	1118	16	rule	rule	NOUN
ftr-362	1118	17	that	that	PRON
ftr-362	1118	18	allows	allow	VERB
ftr-362	1118	19	the	the	DET
ftr-362	1118	20	executor	executor	NOUN
ftr-362	1118	21	to	to	PART
ftr-362	1118	22	elect	elect	VERB
ftr-362	1118	23	between	between	ADP
ftr-362	1118	24	(	(	PUNCT
ftr-362	1118	25	1	1	NUM
ftr-362	1118	26	)	)	PUNCT
ftr-362	1118	27	2011	2011	NUM
ftr-362	1118	28	]	]	PUNCT
ftr-362	1118	29	recent	recent	ADJ
ftr-362	1118	30	developments	development	NOUN
ftr-362	1118	31	in	in	ADP
ftr-362	1118	32	federal	federal	ADJ
ftr-362	1118	33	income	income	NOUN
ftr-362	1118	34	taxation	taxation	NOUN
ftr-362	1118	35	617	617	NUM
ftr-362	1118	36	applying	apply	VERB
ftr-362	1118	37	the	the	DET
ftr-362	1118	38	rules	rule	NOUN
ftr-362	1118	39	enacted	enact	VERB
ftr-362	1118	40	in	in	ADP
ftr-362	1118	41	2001	2001	NUM
ftr-362	1118	42	,	,	PUNCT
ftr-362	1118	43	i.e.	i.e.	X
ftr-362	1118	44	,	,	PUNCT
ftr-362	1118	45	no	no	DET
ftr-362	1118	46	estate	estate	NOUN
ftr-362	1118	47	tax	tax	NOUN
ftr-362	1118	48	for	for	ADP
ftr-362	1118	49	2010	2010	NUM
ftr-362	1118	50	coupled	couple	VERB
ftr-362	1118	51	with	with	ADP
ftr-362	1118	52	the	the	DET
ftr-362	1118	53	§	§	PROPN
ftr-362	1118	54	1022	1022	NUM
ftr-362	1118	55	carryover	carryover	NOUN
ftr-362	1118	56	basis	basis	NOUN
ftr-362	1118	57	rules	rule	NOUN
ftr-362	1118	58	,	,	PUNCT
ftr-362	1118	59	or	or	CCONJ
ftr-362	1118	60	(	(	PUNCT
ftr-362	1118	61	2	2	X
ftr-362	1118	62	)	)	PUNCT
ftr-362	1118	63	paying	pay	VERB
ftr-362	1118	64	an	an	DET
ftr-362	1118	65	estate	estate	NOUN
ftr-362	1118	66	tax	tax	NOUN
ftr-362	1118	67	(	(	PUNCT
ftr-362	1118	68	applying	apply	VERB
ftr-362	1118	69	the	the	DET
ftr-362	1118	70	rates	rate	NOUN
ftr-362	1118	71	and	and	CCONJ
ftr-362	1118	72	exemptions	exemption	NOUN
ftr-362	1118	73	provided	provide	VERB
ftr-362	1118	74	in	in	ADP
ftr-362	1118	75	act	act	NOUN
ftr-362	1118	76	§	§	PROPN
ftr-362	1118	77	302	302	NUM
ftr-362	1118	78	for	for	ADP
ftr-362	1118	79	years	year	NOUN
ftr-362	1118	80	after	after	ADP
ftr-362	1118	81	2009	2009	NUM
ftr-362	1118	82	)	)	PUNCT
ftr-362	1118	83	and	and	CCONJ
ftr-362	1118	84	applying	apply	VERB
ftr-362	1118	85	the	the	DET
ftr-362	1118	86	§	§	PROPN
ftr-362	1118	87	1014	1014	NUM
ftr-362	1118	88	fair	fair	ADJ
ftr-362	1118	89	-	-	PUNCT
ftr-362	1118	90	market	market	NOUN
ftr-362	1118	91	-	-	PUNCT
ftr-362	1118	92	value	value	NOUN
ftr-362	1118	93	-	-	PUNCT
ftr-362	1118	94	at	at	ADP
ftr-362	1118	95	-	-	PUNCT
ftr-362	1118	96	death	death	NOUN
ftr-362	1118	97	basis	basis	NOUN
ftr-362	1118	98	rules	rule	NOUN
ftr-362	1118	99	.	.	PUNCT
ftr-362	1119	1	b.	b.	PROPN
ftr-362	1119	2	interest	interest	PROPN
ftr-362	1119	3	,	,	PUNCT
ftr-362	1119	4	dividends	dividend	NOUN
ftr-362	1119	5	,	,	PUNCT
ftr-362	1119	6	and	and	CCONJ
ftr-362	1119	7	other	other	ADJ
ftr-362	1119	8	current	current	ADJ
ftr-362	1119	9	income	income	NOUN
ftr-362	1119	10	1	1	NUM
ftr-362	1119	11	.	.	PUNCT
ftr-362	1119	12	shelve	shelve	VERB
ftr-362	1119	13	the	the	DET
ftr-362	1119	14	presentations	presentation	NOUN
ftr-362	1119	15	updating	update	VERB
ftr-362	1119	16	the	the	DET
ftr-362	1119	17	treatment	treatment	NOUN
ftr-362	1119	18	of	of	ADP
ftr-362	1119	19	redemptions	redemption	NOUN
ftr-362	1119	20	–	–	PUNCT
ftr-362	1119	21	dividends	dividend	NOUN
ftr-362	1119	22	are	be	AUX
ftr-362	1119	23	taxed	tax	VERB
ftr-362	1119	24	the	the	DET
ftr-362	1119	25	same	same	ADJ
ftr-362	1119	26	.	.	PUNCT
ftr-362	1120	1	the	the	DET
ftr-362	1120	2	compromise	compromise	NOUN
ftr-362	1120	3	tax	tax	NOUN
ftr-362	1120	4	relief	relief	NOUN
ftr-362	1120	5	act	act	NOUN
ftr-362	1120	6	of	of	ADP
ftr-362	1120	7	2010	2010	NUM
ftr-362	1120	8	,	,	PUNCT
ftr-362	1120	9	§	§	PROPN
ftr-362	1120	10	101	101	NUM
ftr-362	1120	11	,	,	PUNCT
ftr-362	1120	12	extends	extend	VERB
ftr-362	1120	13	the	the	DET
ftr-362	1120	14	15	15	NUM
ftr-362	1120	15	%	%	NOUN
ftr-362	1120	16	rate	rate	NOUN
ftr-362	1120	17	on	on	ADP
ftr-362	1120	18	qualified	qualified	ADJ
ftr-362	1120	19	dividend	dividend	NOUN
ftr-362	1120	20	income	income	NOUN
ftr-362	1120	21	,	,	PUNCT
ftr-362	1120	22	for	for	ADP
ftr-362	1120	23	both	both	CCONJ
ftr-362	1120	24	regular	regular	ADJ
ftr-362	1120	25	and	and	CCONJ
ftr-362	1120	26	alternative	alternative	ADJ
ftr-362	1120	27	minimum	minimum	ADJ
ftr-362	1120	28	tax	tax	NOUN
ftr-362	1120	29	purposes	purpose	NOUN
ftr-362	1120	30	,	,	PUNCT
ftr-362	1120	31	through	through	ADP
ftr-362	1120	32	2012	2012	NUM
ftr-362	1120	33	.	.	PUNCT
ftr-362	1121	1	taxpayers	taxpayer	NOUN
ftr-362	1121	2	in	in	ADP
ftr-362	1121	3	the	the	DET
ftr-362	1121	4	10	10	NUM
ftr-362	1121	5	%	%	NOUN
ftr-362	1121	6	and	and	CCONJ
ftr-362	1121	7	15	15	NUM
ftr-362	1121	8	%	%	NOUN
ftr-362	1121	9	brackets	bracket	NOUN
ftr-362	1121	10	pay	pay	VERB
ftr-362	1121	11	a	a	DET
ftr-362	1121	12	zero	zero	NUM
ftr-362	1121	13	rate	rate	NOUN
ftr-362	1121	14	on	on	ADP
ftr-362	1121	15	dividend	dividend	NOUN
ftr-362	1121	16	income	income	NOUN
ftr-362	1121	17	through	through	ADP
ftr-362	1121	18	2012	2012	NUM
ftr-362	1121	19	.	.	PUNCT
ftr-362	1122	1	a.	a.	PROPN
ftr-362	1122	2	code	code	PROPN
ftr-362	1122	3	§	§	PROPN
ftr-362	1122	4	163(d)(4)(b	163(d)(4)(b	PROPN
ftr-362	1122	5	)	)	PUNCT
ftr-362	1122	6	,	,	PUNCT
ftr-362	1122	7	which	which	PRON
ftr-362	1122	8	allows	allow	VERB
ftr-362	1122	9	an	an	DET
ftr-362	1122	10	election	election	NOUN
ftr-362	1122	11	to	to	PART
ftr-362	1122	12	treat	treat	VERB
ftr-362	1122	13	qualified	qualified	ADJ
ftr-362	1122	14	dividends	dividend	NOUN
ftr-362	1122	15	as	as	ADP
ftr-362	1122	16	investment	investment	NOUN
ftr-362	1122	17	income	income	NOUN
ftr-362	1122	18	but	but	CCONJ
ftr-362	1122	19	removes	remove	VERB
ftr-362	1122	20	the	the	DET
ftr-362	1122	21	dividends	dividend	NOUN
ftr-362	1122	22	from	from	ADP
ftr-362	1122	23	the	the	DET
ftr-362	1122	24	benefit	benefit	NOUN
ftr-362	1122	25	of	of	ADP
ftr-362	1122	26	lower	low	ADJ
ftr-362	1122	27	rates	rate	NOUN
ftr-362	1122	28	,	,	PUNCT
ftr-362	1122	29	is	be	AUX
ftr-362	1122	30	also	also	ADV
ftr-362	1122	31	extended	extend	VERB
ftr-362	1122	32	by	by	ADP
ftr-362	1122	33	the	the	DET
ftr-362	1122	34	compromise	compromise	NOUN
ftr-362	1122	35	tax	tax	NOUN
ftr-362	1122	36	relief	relief	NOUN
ftr-362	1122	37	act	act	NOUN
ftr-362	1122	38	of	of	ADP
ftr-362	1122	39	2010	2010	NUM
ftr-362	1122	40	,	,	PUNCT
ftr-362	1122	41	§	§	PROPN
ftr-362	1122	42	102	102	NUM
ftr-362	1122	43	,	,	PUNCT
ftr-362	1122	44	through	through	ADP
ftr-362	1122	45	the	the	DET
ftr-362	1122	46	end	end	NOUN
ftr-362	1122	47	of	of	ADP
ftr-362	1122	48	2012	2012	NUM
ftr-362	1122	49	.	.	PUNCT
ftr-362	1123	1	b.	b.	VERB
ftr-362	1124	1	the	the	DET
ftr-362	1124	2	compromise	compromise	PROPN
ftr-362	1124	3	tax	tax	NOUN
ftr-362	1124	4	relief	relief	NOUN
ftr-362	1124	5	act	act	NOUN
ftr-362	1124	6	of	of	ADP
ftr-362	1124	7	2010	2010	NUM
ftr-362	1124	8	,	,	PUNCT
ftr-362	1124	9	§	§	PROPN
ftr-362	1124	10	102	102	NUM
ftr-362	1124	11	,	,	PUNCT
ftr-362	1124	12	also	also	ADV
ftr-362	1124	13	extends	extend	VERB
ftr-362	1124	14	the	the	DET
ftr-362	1124	15	rule	rule	NOUN
ftr-362	1124	16	of	of	ADP
ftr-362	1124	17	code	code	NOUN
ftr-362	1124	18	§	§	PROPN
ftr-362	1124	19	1(h)(11)(d)(ii	1(h)(11)(d)(ii	NUM
ftr-362	1124	20	)	)	PUNCT
ftr-362	1124	21	that	that	PRON
ftr-362	1124	22	loss	loss	NOUN
ftr-362	1124	23	on	on	ADP
ftr-362	1124	24	the	the	DET
ftr-362	1124	25	sale	sale	NOUN
ftr-362	1124	26	or	or	CCONJ
ftr-362	1124	27	exchange	exchange	NOUN
ftr-362	1124	28	of	of	ADP
ftr-362	1124	29	stock	stock	NOUN
ftr-362	1124	30	on	on	ADP
ftr-362	1124	31	which	which	PRON
ftr-362	1124	32	the	the	DET
ftr-362	1124	33	taxpayer	taxpayer	NOUN
ftr-362	1124	34	received	receive	VERB
ftr-362	1124	35	an	an	DET
ftr-362	1124	36	extraordinary	extraordinary	ADJ
ftr-362	1124	37	dividend	dividend	NOUN
ftr-362	1124	38	(	(	PUNCT
ftr-362	1124	39	generally	generally	ADV
ftr-362	1124	40	more	more	ADJ
ftr-362	1124	41	than	than	ADP
ftr-362	1124	42	10	10	NUM
ftr-362	1124	43	%	%	NOUN
ftr-362	1124	44	of	of	ADP
ftr-362	1124	45	basis	basis	NOUN
ftr-362	1124	46	,	,	PUNCT
ftr-362	1124	47	or	or	CCONJ
ftr-362	1124	48	5	5	NUM
ftr-362	1124	49	%	%	NOUN
ftr-362	1124	50	in	in	ADP
ftr-362	1124	51	the	the	DET
ftr-362	1124	52	case	case	NOUN
ftr-362	1124	53	of	of	ADP
ftr-362	1124	54	preferred	preferred	ADJ
ftr-362	1124	55	stock	stock	NOUN
ftr-362	1124	56	)	)	PUNCT
ftr-362	1124	57	is	be	AUX
ftr-362	1124	58	treated	treat	VERB
ftr-362	1124	59	as	as	ADP
ftr-362	1124	60	long	long	ADJ
ftr-362	1124	61	-	-	PUNCT
ftr-362	1124	62	term	term	NOUN
ftr-362	1124	63	capital	capital	NOUN
ftr-362	1124	64	loss	loss	NOUN
ftr-362	1124	65	.	.	PUNCT
ftr-362	1125	1	c.	c.	PROPN
ftr-362	1125	2	profit	profit	NOUN
ftr-362	1125	3	-	-	PUNCT
ftr-362	1125	4	seeking	seek	VERB
ftr-362	1125	5	individual	individual	ADJ
ftr-362	1125	6	deductions	deduction	NOUN
ftr-362	1125	7	1	1	NUM
ftr-362	1125	8	.	.	PUNCT
ftr-362	1126	1	the	the	DET
ftr-362	1126	2	irs	irs	PROPN
ftr-362	1126	3	still	still	ADV
ftr-362	1126	4	ca	can	AUX
ftr-362	1126	5	n’t	not	PART
ftr-362	1126	6	figure	figure	VERB
ftr-362	1126	7	out	out	ADP
ftr-362	1126	8	knight	knight	NOUN
ftr-362	1126	9	.	.	PUNCT
ftr-362	1127	1	notice	notice	VERB
ftr-362	1127	2	201032	201032	NUM
ftr-362	1127	3	,	,	PUNCT
ftr-362	1127	4	2010	2010	NUM
ftr-362	1127	5	-	-	SYM
ftr-362	1127	6	16	16	NUM
ftr-362	1127	7	i.r.b	i.r.b	NOUN
ftr-362	1127	8	.	.	PUNCT
ftr-362	1128	1	594	594	NUM
ftr-362	1128	2	(	(	PUNCT
ftr-362	1128	3	4/1/10	4/1/10	NUM
ftr-362	1128	4	)	)	PUNCT
ftr-362	1128	5	.	.	PUNCT
ftr-362	1129	1	this	this	DET
ftr-362	1129	2	notice	notice	NOUN
ftr-362	1129	3	provides	provide	VERB
ftr-362	1129	4	that	that	SCONJ
ftr-362	1129	5	pending	pende	VERB
ftr-362	1129	6	further	further	ADJ
ftr-362	1129	7	guidance	guidance	NOUN
ftr-362	1129	8	,	,	PUNCT
ftr-362	1129	9	taxpayers	taxpayer	NOUN
ftr-362	1129	10	are	be	AUX
ftr-362	1129	11	not	not	PART
ftr-362	1129	12	required	require	VERB
ftr-362	1129	13	to	to	PART
ftr-362	1129	14	determine	determine	VERB
ftr-362	1129	15	the	the	DET
ftr-362	1129	16	portion	portion	NOUN
ftr-362	1129	17	of	of	ADP
ftr-362	1129	18	a	a	DET
ftr-362	1129	19	“	"	PUNCT
ftr-362	1129	20	bundled	bundled	ADJ
ftr-362	1129	21	fiduciary	fiduciary	ADJ
ftr-362	1129	22	fee	fee	NOUN
ftr-362	1129	23	”	"	PUNCT
ftr-362	1129	24	that	that	PRON
ftr-362	1129	25	is	be	AUX
ftr-362	1129	26	subject	subject	ADJ
ftr-362	1129	27	to	to	ADP
ftr-362	1129	28	the	the	DET
ftr-362	1129	29	§	§	PROPN
ftr-362	1129	30	67	67	NUM
ftr-362	1129	31	two	two	NUM
ftr-362	1129	32	-	-	PUNCT
ftr-362	1129	33	percent	percent	NOUN
ftr-362	1129	34	of	of	ADP
ftr-362	1129	35	agi	agi	NOUN
ftr-362	1129	36	floor	floor	NOUN
ftr-362	1129	37	on	on	ADP
ftr-362	1129	38	miscellaneous	miscellaneous	ADJ
ftr-362	1129	39	itemized	itemize	VERB
ftr-362	1129	40	deductions	deduction	NOUN
ftr-362	1129	41	for	for	ADP
ftr-362	1129	42	any	any	DET
ftr-362	1129	43	taxable	taxable	ADJ
ftr-362	1129	44	year	year	NOUN
ftr-362	1129	45	beginning	begin	VERB
ftr-362	1129	46	before	before	ADP
ftr-362	1129	47	1/1/10	1/1/10	NUM
ftr-362	1129	48	.	.	PUNCT
ftr-362	1130	1	taxpayers	taxpayer	NOUN
ftr-362	1130	2	may	may	AUX
ftr-362	1130	3	deduct	deduct	VERB
ftr-362	1130	4	the	the	DET
ftr-362	1130	5	full	full	ADJ
ftr-362	1130	6	amount	amount	NOUN
ftr-362	1130	7	of	of	ADP
ftr-362	1130	8	the	the	DET
ftr-362	1130	9	bundled	bundle	VERB
ftr-362	1130	10	fiduciary	fiduciary	ADJ
ftr-362	1130	11	fee	fee	NOUN
ftr-362	1130	12	;	;	PUNCT
ftr-362	1130	13	payments	payment	NOUN
ftr-362	1130	14	by	by	ADP
ftr-362	1130	15	the	the	DET
ftr-362	1130	16	fiduciary	fiduciary	ADJ
ftr-362	1130	17	to	to	ADP
ftr-362	1130	18	third	third	ADJ
ftr-362	1130	19	parties	party	NOUN
ftr-362	1130	20	for	for	ADP
ftr-362	1130	21	expenses	expense	NOUN
ftr-362	1130	22	subject	subject	ADJ
ftr-362	1130	23	to	to	ADP
ftr-362	1130	24	the	the	DET
ftr-362	1130	25	twopercent	twopercent	NOUN
ftr-362	1130	26	floor	floor	NOUN
ftr-362	1130	27	must	must	AUX
ftr-362	1130	28	be	be	AUX
ftr-362	1130	29	treated	treat	VERB
ftr-362	1130	30	separately	separately	ADV
ftr-362	1130	31	.	.	PUNCT
ftr-362	1131	1	it	it	PRON
ftr-362	1131	2	modifies	modify	VERB
ftr-362	1131	3	and	and	CCONJ
ftr-362	1131	4	supersedes	supersede	VERB
ftr-362	1131	5	notice	notice	NOUN
ftr-362	1131	6	2008	2008	NUM
ftr-362	1131	7	-	-	SYM
ftr-362	1131	8	116	116	NUM
ftr-362	1131	9	,	,	PUNCT
ftr-362	1131	10	2008	2008	NUM
ftr-362	1131	11	-	-	SYM
ftr-362	1131	12	11	11	NUM
ftr-362	1131	13	i.r.b	i.r.b	NOUN
ftr-362	1131	14	.	.	PUNCT
ftr-362	1131	15	593	593	NUM
ftr-362	1131	16	,	,	PUNCT
ftr-362	1131	17	which	which	PRON
ftr-362	1131	18	provided	provide	VERB
ftr-362	1131	19	similar	similar	ADJ
ftr-362	1131	20	relief	relief	NOUN
ftr-362	1131	21	for	for	ADP
ftr-362	1131	22	years	year	NOUN
ftr-362	1131	23	beginning	begin	VERB
ftr-362	1131	24	before	before	ADP
ftr-362	1131	25	1/1/09	1/1/09	PROPN
ftr-362	1131	26	.	.	PUNCT
ftr-362	1132	1	d.	d.	PROPN
ftr-362	1132	2	section	section	PROPN
ftr-362	1132	3	121	121	NUM
ftr-362	1132	4	1	1	NUM
ftr-362	1132	5	.	.	PUNCT
ftr-362	1133	1	“	"	PUNCT
ftr-362	1133	2	congress	congress	PROPN
ftr-362	1133	3	intended	intend	VERB
ftr-362	1133	4	the	the	DET
ftr-362	1133	5	terms	term	NOUN
ftr-362	1133	6	‘	'	PUNCT
ftr-362	1133	7	property	property	NOUN
ftr-362	1133	8	’	'	PUNCT
ftr-362	1133	9	and	and	CCONJ
ftr-362	1133	10	‘	'	PUNCT
ftr-362	1133	11	principal	principal	ADJ
ftr-362	1133	12	residence	residence	NOUN
ftr-362	1133	13	’	'	PUNCT
ftr-362	1133	14	to	to	PART
ftr-362	1133	15	mean	mean	VERB
ftr-362	1133	16	a	a	DET
ftr-362	1133	17	house	house	NOUN
ftr-362	1133	18	or	or	CCONJ
ftr-362	1133	19	other	other	ADJ
ftr-362	1133	20	dwelling	dwelling	ADJ
ftr-362	1133	21	unit	unit	NOUN
ftr-362	1133	22	in	in	ADP
ftr-362	1133	23	which	which	PRON
ftr-362	1133	24	the	the	DET
ftr-362	1133	25	taxpayer	taxpayer	NOUN
ftr-362	1133	26	actually	actually	ADV
ftr-362	1133	27	resided	reside	VERB
ftr-362	1133	28	.	.	PUNCT
ftr-362	1133	29	”	"	PUNCT
ftr-362	1134	1	gates	gates	PROPN
ftr-362	1134	2	v.	v.	ADP
ftr-362	1134	3	commissioner	commissioner	NOUN
ftr-362	1134	4	,	,	PUNCT
ftr-362	1134	5	135	135	NUM
ftr-362	1134	6	t.c	t.c	PROPN
ftr-362	1134	7	.	.	PUNCT
ftr-362	1135	1	no	no	INTJ
ftr-362	1135	2	.	.	NOUN
ftr-362	1135	3	1	1	NUM
ftr-362	1135	4	(	(	PUNCT
ftr-362	1135	5	7/1/10	7/1/10	NUM
ftr-362	1135	6	)	)	PUNCT
ftr-362	1135	7	(	(	PUNCT
ftr-362	1135	8	reviewed	review	VERB
ftr-362	1135	9	,	,	PUNCT
ftr-362	1135	10	8	8	NUM
ftr-362	1135	11	-	-	SYM
ftr-362	1135	12	5	5	NUM
ftr-362	1135	13	)	)	PUNCT
ftr-362	1135	14	.	.	PUNCT
ftr-362	1136	1	the	the	DET
ftr-362	1136	2	married	married	ADJ
ftr-362	1136	3	taxpayers	taxpayer	NOUN
ftr-362	1136	4	had	have	AUX
ftr-362	1136	5	owned	own	VERB
ftr-362	1136	6	and	and	CCONJ
ftr-362	1136	7	occupied	occupy	VERB
ftr-362	1136	8	a	a	DET
ftr-362	1136	9	house	house	NOUN
ftr-362	1136	10	as	as	ADP
ftr-362	1136	11	a	a	DET
ftr-362	1136	12	principal	principal	ADJ
ftr-362	1136	13	residence	residence	NOUN
ftr-362	1136	14	for	for	ADP
ftr-362	1136	15	at	at	ADV
ftr-362	1136	16	least	least	ADV
ftr-362	1136	17	two	two	NUM
ftr-362	1136	18	years	year	NOUN
ftr-362	1136	19	.	.	PUNCT
ftr-362	1137	1	they	they	PRON
ftr-362	1137	2	wanted	want	VERB
ftr-362	1137	3	to	to	PART
ftr-362	1137	4	enlarge	enlarge	VERB
ftr-362	1137	5	618	618	NUM
ftr-362	1137	6	florida	florida	PROPN
ftr-362	1137	7	tax	tax	NOUN
ftr-362	1137	8	review	review	NOUN
ftr-362	1138	1	[	[	X
ftr-362	1138	2	vol	vol	NOUN
ftr-362	1138	3	.	.	PUNCT
ftr-362	1138	4	10:9	10:9	NUM
ftr-362	1138	5	and	and	CCONJ
ftr-362	1138	6	remodel	remodel	VERB
ftr-362	1138	7	the	the	DET
ftr-362	1138	8	house	house	NOUN
ftr-362	1138	9	but	but	CCONJ
ftr-362	1138	10	were	be	AUX
ftr-362	1138	11	advised	advise	VERB
ftr-362	1138	12	by	by	ADP
ftr-362	1138	13	an	an	DET
ftr-362	1138	14	architect	architect	NOUN
ftr-362	1138	15	that	that	SCONJ
ftr-362	1138	16	more	more	ADV
ftr-362	1138	17	stringent	stringent	ADJ
ftr-362	1138	18	building	building	NOUN
ftr-362	1138	19	and	and	CCONJ
ftr-362	1138	20	permit	permit	NOUN
ftr-362	1138	21	restrictions	restriction	NOUN
ftr-362	1138	22	had	have	AUX
ftr-362	1138	23	been	be	AUX
ftr-362	1138	24	enacted	enact	VERB
ftr-362	1138	25	since	since	SCONJ
ftr-362	1138	26	the	the	DET
ftr-362	1138	27	house	house	NOUN
ftr-362	1138	28	was	be	AUX
ftr-362	1138	29	built	build	VERB
ftr-362	1138	30	.	.	PUNCT
ftr-362	1139	1	in	in	ADP
ftr-362	1139	2	1999	1999	NUM
ftr-362	1139	3	,	,	PUNCT
ftr-362	1139	4	rather	rather	ADV
ftr-362	1139	5	than	than	ADP
ftr-362	1139	6	remodel	remodel	VERB
ftr-362	1139	7	the	the	DET
ftr-362	1139	8	house	house	NOUN
ftr-362	1139	9	,	,	PUNCT
ftr-362	1139	10	they	they	PRON
ftr-362	1139	11	completely	completely	ADV
ftr-362	1139	12	demolished	demolish	VERB
ftr-362	1139	13	it	it	PRON
ftr-362	1139	14	and	and	CCONJ
ftr-362	1139	15	constructed	construct	VERB
ftr-362	1139	16	a	a	DET
ftr-362	1139	17	new	new	ADJ
ftr-362	1139	18	house	house	NOUN
ftr-362	1139	19	on	on	ADP
ftr-362	1139	20	the	the	DET
ftr-362	1139	21	property	property	NOUN
ftr-362	1139	22	.	.	PUNCT
ftr-362	1140	1	the	the	DET
ftr-362	1140	2	taxpayers	taxpayer	NOUN
ftr-362	1140	3	never	never	ADV
ftr-362	1140	4	occupied	occupy	VERB
ftr-362	1140	5	the	the	DET
ftr-362	1140	6	new	new	ADJ
ftr-362	1140	7	house	house	NOUN
ftr-362	1140	8	,	,	PUNCT
ftr-362	1140	9	and	and	CCONJ
ftr-362	1140	10	in	in	ADP
ftr-362	1140	11	2000	2000	NUM
ftr-362	1140	12	they	they	PRON
ftr-362	1140	13	sold	sell	VERB
ftr-362	1140	14	it	it	PRON
ftr-362	1140	15	for	for	ADP
ftr-362	1140	16	$	$	SYM
ftr-362	1140	17	1,100,000	1,100,000	NUM
ftr-362	1140	18	,	,	PUNCT
ftr-362	1140	19	realizing	realize	VERB
ftr-362	1140	20	a	a	DET
ftr-362	1140	21	gain	gain	NOUN
ftr-362	1140	22	of	of	ADP
ftr-362	1140	23	$	$	SYM
ftr-362	1140	24	591,406	591,406	NUM
ftr-362	1140	25	.	.	PUNCT
ftr-362	1141	1	they	they	PRON
ftr-362	1141	2	claimed	claim	VERB
ftr-362	1141	3	that	that	SCONJ
ftr-362	1141	4	$	$	SYM
ftr-362	1141	5	500,000	500,000	NUM
ftr-362	1141	6	of	of	ADP
ftr-362	1141	7	the	the	DET
ftr-362	1141	8	gain	gain	NOUN
ftr-362	1141	9	was	be	AUX
ftr-362	1141	10	excludable	excludable	ADJ
ftr-362	1141	11	under	under	ADP
ftr-362	1141	12	§	§	PROPN
ftr-362	1141	13	121	121	NUM
ftr-362	1141	14	,	,	PUNCT
ftr-362	1141	15	but	but	CCONJ
ftr-362	1141	16	the	the	DET
ftr-362	1141	17	irs	irs	PROPN
ftr-362	1141	18	took	take	VERB
ftr-362	1141	19	the	the	DET
ftr-362	1141	20	position	position	NOUN
ftr-362	1141	21	that	that	PRON
ftr-362	1141	22	they	they	PRON
ftr-362	1141	23	did	do	AUX
ftr-362	1141	24	not	not	PART
ftr-362	1141	25	qualify	qualify	VERB
ftr-362	1141	26	for	for	ADP
ftr-362	1141	27	the	the	DET
ftr-362	1141	28	§	§	PROPN
ftr-362	1141	29	121	121	NUM
ftr-362	1141	30	exclusion	exclusion	NOUN
ftr-362	1141	31	because	because	SCONJ
ftr-362	1141	32	they	they	PRON
ftr-362	1141	33	had	have	AUX
ftr-362	1141	34	never	never	ADV
ftr-362	1141	35	occupied	occupy	VERB
ftr-362	1141	36	the	the	DET
ftr-362	1141	37	new	new	ADJ
ftr-362	1141	38	structure	structure	NOUN
ftr-362	1141	39	and	and	CCONJ
ftr-362	1141	40	it	it	PRON
ftr-362	1141	41	thus	thus	ADV
ftr-362	1141	42	never	never	ADV
ftr-362	1141	43	was	be	AUX
ftr-362	1141	44	their	their	PRON
ftr-362	1141	45	“	"	PUNCT
ftr-362	1141	46	principal	principal	ADJ
ftr-362	1141	47	residence	residence	NOUN
ftr-362	1141	48	,	,	PUNCT
ftr-362	1141	49	”	"	PUNCT
ftr-362	1141	50	even	even	ADV
ftr-362	1141	51	though	though	SCONJ
ftr-362	1141	52	it	it	PRON
ftr-362	1141	53	occupied	occupy	VERB
ftr-362	1141	54	land	land	NOUN
ftr-362	1141	55	on	on	ADP
ftr-362	1141	56	which	which	PRON
ftr-362	1141	57	had	have	AUX
ftr-362	1141	58	been	be	AUX
ftr-362	1141	59	located	locate	VERB
ftr-362	1141	60	their	their	PRON
ftr-362	1141	61	former	former	ADJ
ftr-362	1141	62	principal	principal	ADJ
ftr-362	1141	63	residence	residence	NOUN
ftr-362	1141	64	.	.	PUNCT
ftr-362	1142	1	the	the	DET
ftr-362	1142	2	irs	irs	PROPN
ftr-362	1142	3	’s	’s	PART
ftr-362	1142	4	argument	argument	NOUN
ftr-362	1142	5	interpreted	interpret	VERB
ftr-362	1142	6	“	"	PUNCT
ftr-362	1142	7	the	the	DET
ftr-362	1142	8	term	term	NOUN
ftr-362	1142	9	‘	'	PUNCT
ftr-362	1142	10	property	property	NOUN
ftr-362	1142	11	’	'	PUNCT
ftr-362	1142	12	[	[	X
ftr-362	1142	13	in	in	ADP
ftr-362	1142	14	§	§	PROPN
ftr-362	1142	15	121(a	121(a	PROPN
ftr-362	1142	16	)	)	PUNCT
ftr-362	1142	17	]	]	PUNCT
ftr-362	1142	18	to	to	PART
ftr-362	1142	19	mean	mean	VERB
ftr-362	1142	20	,	,	PUNCT
ftr-362	1142	21	or	or	CCONJ
ftr-362	1142	22	at	at	ADP
ftr-362	1142	23	least	least	ADJ
ftr-362	1142	24	include	include	VERB
ftr-362	1142	25	,	,	PUNCT
ftr-362	1142	26	a	a	DET
ftr-362	1142	27	dwelling	dwelling	NOUN
ftr-362	1142	28	that	that	PRON
ftr-362	1142	29	was	be	AUX
ftr-362	1142	30	owned	own	VERB
ftr-362	1142	31	and	and	CCONJ
ftr-362	1142	32	occupied	occupy	VERB
ftr-362	1142	33	by	by	ADP
ftr-362	1142	34	the	the	DET
ftr-362	1142	35	taxpayer	taxpayer	NOUN
ftr-362	1142	36	as	as	ADP
ftr-362	1142	37	his	his	PRON
ftr-362	1142	38	‘	'	PUNCT
ftr-362	1142	39	principal	principal	ADJ
ftr-362	1142	40	residence	residence	NOUN
ftr-362	1142	41	’	'	PUNCT
ftr-362	1142	42	for	for	ADP
ftr-362	1142	43	at	at	ADV
ftr-362	1142	44	least	least	ADV
ftr-362	1142	45	2	2	NUM
ftr-362	1142	46	of	of	ADP
ftr-362	1142	47	the	the	DET
ftr-362	1142	48	5	5	NUM
ftr-362	1142	49	years	year	NOUN
ftr-362	1142	50	immediately	immediately	ADV
ftr-362	1142	51	preceding	precede	VERB
ftr-362	1142	52	the	the	DET
ftr-362	1142	53	sale	sale	NOUN
ftr-362	1142	54	.	.	PUNCT
ftr-362	1142	55	”	"	PUNCT
ftr-362	1143	1	the	the	DET
ftr-362	1143	2	taxpayers	taxpayer	NOUN
ftr-362	1143	3	argued	argue	VERB
ftr-362	1143	4	that	that	SCONJ
ftr-362	1143	5	the	the	DET
ftr-362	1143	6	term	term	NOUN
ftr-362	1143	7	“	"	PUNCT
ftr-362	1143	8	property	property	NOUN
ftr-362	1143	9	”	"	PUNCT
ftr-362	1143	10	in	in	ADP
ftr-362	1143	11	§	§	PROPN
ftr-362	1143	12	121(a	121(a	NUM
ftr-362	1143	13	)	)	PUNCT
ftr-362	1143	14	includes	include	VERB
ftr-362	1143	15	not	not	PART
ftr-362	1143	16	only	only	ADV
ftr-362	1143	17	the	the	DET
ftr-362	1143	18	dwelling	dwelling	NOUN
ftr-362	1143	19	but	but	CCONJ
ftr-362	1143	20	also	also	ADV
ftr-362	1143	21	the	the	DET
ftr-362	1143	22	land	land	NOUN
ftr-362	1143	23	on	on	ADP
ftr-362	1143	24	which	which	PRON
ftr-362	1143	25	the	the	DET
ftr-362	1143	26	dwelling	dwelling	NOUN
ftr-362	1143	27	is	be	AUX
ftr-362	1143	28	situated	situate	VERB
ftr-362	1143	29	,	,	PUNCT
ftr-362	1143	30	and	and	CCONJ
ftr-362	1143	31	that	that	SCONJ
ftr-362	1143	32	the	the	DET
ftr-362	1143	33	requirements	requirement	NOUN
ftr-362	1143	34	of	of	ADP
ftr-362	1143	35	§	§	PROPN
ftr-362	1143	36	121(a	121(a	PROPN
ftr-362	1143	37	)	)	PUNCT
ftr-362	1143	38	are	be	AUX
ftr-362	1143	39	satisfied	satisfied	ADJ
ftr-362	1143	40	if	if	SCONJ
ftr-362	1143	41	the	the	DET
ftr-362	1143	42	taxpayer	taxpayer	NOUN
ftr-362	1143	43	lived	live	VERB
ftr-362	1143	44	in	in	ADP
ftr-362	1143	45	any	any	DET
ftr-362	1143	46	dwelling	dwelling	NOUN
ftr-362	1143	47	on	on	ADP
ftr-362	1143	48	the	the	DET
ftr-362	1143	49	property	property	NOUN
ftr-362	1143	50	for	for	ADP
ftr-362	1143	51	the	the	DET
ftr-362	1143	52	required	require	VERB
ftr-362	1143	53	2	2	NUM
ftr-362	1143	54	-	-	PUNCT
ftr-362	1143	55	year	year	NOUN
ftr-362	1143	56	period	period	NOUN
ftr-362	1143	57	,	,	PUNCT
ftr-362	1143	58	even	even	ADV
ftr-362	1143	59	if	if	SCONJ
ftr-362	1143	60	that	that	DET
ftr-362	1143	61	dwelling	dwelling	NOUN
ftr-362	1143	62	is	be	AUX
ftr-362	1143	63	not	not	PART
ftr-362	1143	64	the	the	DET
ftr-362	1143	65	dwelling	dwelling	NOUN
ftr-362	1143	66	that	that	PRON
ftr-362	1143	67	was	be	AUX
ftr-362	1143	68	sold	sell	VERB
ftr-362	1143	69	.	.	PUNCT
ftr-362	1144	1	under	under	ADP
ftr-362	1144	2	this	this	DET
ftr-362	1144	3	theory	theory	NOUN
ftr-362	1144	4	,	,	PUNCT
ftr-362	1144	5	because	because	SCONJ
ftr-362	1144	6	they	they	PRON
ftr-362	1144	7	used	use	VERB
ftr-362	1144	8	the	the	DET
ftr-362	1144	9	original	original	ADJ
ftr-362	1144	10	house	house	NOUN
ftr-362	1144	11	and	and	CCONJ
ftr-362	1144	12	the	the	DET
ftr-362	1144	13	land	land	NOUN
ftr-362	1144	14	on	on	ADP
ftr-362	1144	15	which	which	PRON
ftr-362	1144	16	it	it	PRON
ftr-362	1144	17	was	be	AUX
ftr-362	1144	18	situated	situate	VERB
ftr-362	1144	19	as	as	ADP
ftr-362	1144	20	their	their	PRON
ftr-362	1144	21	principal	principal	ADJ
ftr-362	1144	22	residence	residence	NOUN
ftr-362	1144	23	for	for	ADP
ftr-362	1144	24	the	the	DET
ftr-362	1144	25	required	require	VERB
ftr-362	1144	26	term	term	NOUN
ftr-362	1144	27	,	,	PUNCT
ftr-362	1144	28	the	the	DET
ftr-362	1144	29	land	land	NOUN
ftr-362	1144	30	and	and	CCONJ
ftr-362	1144	31	building	building	NOUN
ftr-362	1144	32	that	that	PRON
ftr-362	1144	33	were	be	AUX
ftr-362	1144	34	sold	sell	VERB
ftr-362	1144	35	qualified	qualified	ADJ
ftr-362	1144	36	as	as	ADP
ftr-362	1144	37	their	their	PRON
ftr-362	1144	38	principal	principal	ADJ
ftr-362	1144	39	residence	residence	NOUN
ftr-362	1144	40	.	.	PUNCT
ftr-362	1145	1	finding	find	VERB
ftr-362	1145	2	that	that	SCONJ
ftr-362	1145	3	the	the	DET
ftr-362	1145	4	statute	statute	NOUN
ftr-362	1145	5	did	do	AUX
ftr-362	1145	6	not	not	PART
ftr-362	1145	7	define	define	VERB
ftr-362	1145	8	the	the	DET
ftr-362	1145	9	terms	term	NOUN
ftr-362	1145	10	“	"	PUNCT
ftr-362	1145	11	property	property	NOUN
ftr-362	1145	12	”	"	PUNCT
ftr-362	1145	13	and	and	CCONJ
ftr-362	1145	14	“	"	PUNCT
ftr-362	1145	15	principal	principal	ADJ
ftr-362	1145	16	residence	residence	NOUN
ftr-362	1145	17	,	,	PUNCT
ftr-362	1145	18	”	"	PUNCT
ftr-362	1145	19	the	the	DET
ftr-362	1145	20	tax	tax	NOUN
ftr-362	1145	21	court	court	NOUN
ftr-362	1145	22	in	in	ADP
ftr-362	1145	23	a	a	DET
ftr-362	1145	24	divided	divide	VERB
ftr-362	1145	25	(	(	PUNCT
ftr-362	1145	26	8	8	NUM
ftr-362	1145	27	-	-	SYM
ftr-362	1145	28	5	5	NUM
ftr-362	1145	29	)	)	PUNCT
ftr-362	1145	30	opinion	opinion	NOUN
ftr-362	1145	31	by	by	ADP
ftr-362	1145	32	judge	judge	NOUN
ftr-362	1145	33	marvel	marvel	NOUN
ftr-362	1145	34	looked	look	VERB
ftr-362	1145	35	to	to	ADP
ftr-362	1145	36	dictionaries	dictionary	NOUN
ftr-362	1145	37	and	and	CCONJ
ftr-362	1145	38	the	the	DET
ftr-362	1145	39	legislative	legislative	ADJ
ftr-362	1145	40	history	history	NOUN
ftr-362	1145	41	for	for	ADP
ftr-362	1145	42	guidance	guidance	NOUN
ftr-362	1145	43	.	.	PUNCT
ftr-362	1146	1	after	after	ADP
ftr-362	1146	2	examining	examine	VERB
ftr-362	1146	3	the	the	DET
ftr-362	1146	4	background	background	NOUN
ftr-362	1146	5	of	of	ADP
ftr-362	1146	6	§	§	PROPN
ftr-362	1146	7	121	121	NUM
ftr-362	1146	8	,	,	PUNCT
ftr-362	1146	9	including	include	VERB
ftr-362	1146	10	its	its	PRON
ftr-362	1146	11	statutory	statutory	ADJ
ftr-362	1146	12	predecessors	predecessor	NOUN
ftr-362	1146	13	,	,	PUNCT
ftr-362	1146	14	former	former	ADJ
ftr-362	1146	15	§	§	PROPN
ftr-362	1146	16	1034	1034	NUM
ftr-362	1146	17	and	and	CCONJ
ftr-362	1146	18	its	its	PRON
ftr-362	1146	19	predecessor	predecessor	NOUN
ftr-362	1146	20	in	in	ADP
ftr-362	1146	21	the	the	DET
ftr-362	1146	22	1939	1939	NUM
ftr-362	1146	23	code	code	NOUN
ftr-362	1146	24	,	,	PUNCT
ftr-362	1146	25	the	the	DET
ftr-362	1146	26	majority	majority	NOUN
ftr-362	1146	27	held	hold	VERB
ftr-362	1146	28	that	that	SCONJ
ftr-362	1146	29	:	:	PUNCT
ftr-362	1146	30	congress	congress	PROPN
ftr-362	1146	31	intended	intend	VERB
ftr-362	1146	32	the	the	DET
ftr-362	1146	33	term	term	NOUN
ftr-362	1146	34	“	"	PUNCT
ftr-362	1146	35	principal	principal	ADJ
ftr-362	1146	36	residence	residence	NOUN
ftr-362	1146	37	”	"	PUNCT
ftr-362	1146	38	to	to	PART
ftr-362	1146	39	mean	mean	VERB
ftr-362	1146	40	the	the	DET
ftr-362	1146	41	primary	primary	ADJ
ftr-362	1146	42	dwelling	dwelling	NOUN
ftr-362	1146	43	or	or	CCONJ
ftr-362	1146	44	house	house	NOUN
ftr-362	1146	45	that	that	SCONJ
ftr-362	1146	46	a	a	DET
ftr-362	1146	47	taxpayer	taxpayer	NOUN
ftr-362	1146	48	occupied	occupy	VERB
ftr-362	1146	49	as	as	ADP
ftr-362	1146	50	his	his	PRON
ftr-362	1146	51	principal	principal	ADJ
ftr-362	1146	52	residence	residence	NOUN
ftr-362	1146	53	.	.	PUNCT
ftr-362	1146	54	...	...	PUNCT
ftr-362	1147	1	although	although	SCONJ
ftr-362	1147	2	a	a	DET
ftr-362	1147	3	principal	principal	ADJ
ftr-362	1147	4	residence	residence	NOUN
ftr-362	1147	5	may	may	AUX
ftr-362	1147	6	include	include	VERB
ftr-362	1147	7	land	land	NOUN
ftr-362	1147	8	surrounding	surround	VERB
ftr-362	1147	9	the	the	DET
ftr-362	1147	10	dwelling	dwelling	NOUN
ftr-362	1147	11	,	,	PUNCT
ftr-362	1147	12	the	the	DET
ftr-362	1147	13	legislative	legislative	ADJ
ftr-362	1147	14	history	history	NOUN
ftr-362	1147	15	supports	support	VERB
ftr-362	1147	16	a	a	DET
ftr-362	1147	17	conclusion	conclusion	NOUN
ftr-362	1147	18	that	that	SCONJ
ftr-362	1147	19	congress	congress	PROPN
ftr-362	1147	20	intended	intend	VERB
ftr-362	1147	21	the	the	DET
ftr-362	1147	22	section	section	NOUN
ftr-362	1147	23	121	121	NUM
ftr-362	1147	24	exclusion	exclusion	NOUN
ftr-362	1147	25	to	to	PART
ftr-362	1147	26	apply	apply	VERB
ftr-362	1147	27	only	only	ADV
ftr-362	1147	28	if	if	SCONJ
ftr-362	1147	29	the	the	DET
ftr-362	1147	30	dwelling	dwelling	NOUN
ftr-362	1147	31	the	the	DET
ftr-362	1147	32	taxpayer	taxpayer	NOUN
ftr-362	1147	33	sells	sell	VERB
ftr-362	1147	34	was	be	AUX
ftr-362	1147	35	actually	actually	ADV
ftr-362	1147	36	used	use	VERB
ftr-362	1147	37	as	as	ADP
ftr-362	1147	38	his	his	PRON
ftr-362	1147	39	principal	principal	ADJ
ftr-362	1147	40	residence	residence	NOUN
ftr-362	1147	41	for	for	ADP
ftr-362	1147	42	the	the	DET
ftr-362	1147	43	period	period	NOUN
ftr-362	1147	44	required	require	VERB
ftr-362	1147	45	by	by	ADP
ftr-362	1147	46	section	section	NOUN
ftr-362	1147	47	121(a	121(a	PROPN
ftr-362	1147	48	)	)	PUNCT
ftr-362	1147	49	.	.	PUNCT
ftr-362	1148	1	•	•	NOUN
ftr-362	1148	2	the	the	DET
ftr-362	1148	3	majority	majority	NOUN
ftr-362	1148	4	found	find	VERB
ftr-362	1148	5	further	further	ADJ
ftr-362	1148	6	support	support	NOUN
ftr-362	1148	7	for	for	ADP
ftr-362	1148	8	its	its	PRON
ftr-362	1148	9	conclusion	conclusion	NOUN
ftr-362	1148	10	in	in	ADP
ftr-362	1148	11	the	the	DET
ftr-362	1148	12	case	case	NOUN
ftr-362	1148	13	law	law	NOUN
ftr-362	1148	14	under	under	ADP
ftr-362	1148	15	former	former	ADJ
ftr-362	1148	16	§	§	PROPN
ftr-362	1148	17	1034	1034	NUM
ftr-362	1148	18	.	.	PUNCT
ftr-362	1149	1	•	•	NOUN
ftr-362	1149	2	in	in	ADP
ftr-362	1149	3	a	a	DET
ftr-362	1149	4	footnote	footnote	NOUN
ftr-362	1149	5	the	the	DET
ftr-362	1149	6	court	court	NOUN
ftr-362	1149	7	’s	’s	PART
ftr-362	1149	8	opinion	opinion	NOUN
ftr-362	1149	9	noted	note	VERB
ftr-362	1149	10	that	that	SCONJ
ftr-362	1149	11	reg	reg	NOUN
ftr-362	1149	12	.	.	PUNCT
ftr-362	1150	1	§	§	PROPN
ftr-362	1150	2	1.1211(b)(3	1.1211(b)(3	NUM
ftr-362	1150	3	)	)	PUNCT
ftr-362	1150	4	,	,	PUNCT
ftr-362	1150	5	as	as	ADP
ftr-362	1150	6	currently	currently	ADV
ftr-362	1150	7	in	in	ADP
ftr-362	1150	8	effect	effect	NOUN
ftr-362	1150	9	allows	allow	VERB
ftr-362	1150	10	gain	gain	NOUN
ftr-362	1150	11	from	from	ADP
ftr-362	1150	12	the	the	DET
ftr-362	1150	13	sale	sale	NOUN
ftr-362	1150	14	of	of	ADP
ftr-362	1150	15	land	land	NOUN
ftr-362	1150	16	alone	alone	ADJ
ftr-362	1150	17	to	to	PART
ftr-362	1150	18	qualify	qualify	VERB
ftr-362	1150	19	under	under	ADP
ftr-362	1150	20	§	§	PROPN
ftr-362	1150	21	121	121	NUM
ftr-362	1150	22	if	if	SCONJ
ftr-362	1150	23	the	the	DET
ftr-362	1150	24	taxpayer	taxpayer	NOUN
ftr-362	1150	25	also	also	ADV
ftr-362	1150	26	sells	sell	VERB
ftr-362	1150	27	“	"	PUNCT
ftr-362	1150	28	a	a	DET
ftr-362	1150	29	‘	'	PUNCT
ftr-362	1150	30	dwelling	dwelling	ADJ
ftr-362	1150	31	unit	unit	NOUN
ftr-362	1150	32	’	'	PUNCT
ftr-362	1150	33	that	that	PRON
ftr-362	1150	34	meets	meet	VERB
ftr-362	1150	35	the	the	DET
ftr-362	1150	36	requirements	requirement	NOUN
ftr-362	1150	37	under	under	ADP
ftr-362	1150	38	sec	sec	PROPN
ftr-362	1150	39	.	.	PROPN
ftr-362	1150	40	121	121	NUM
ftr-362	1150	41	within	within	ADP
ftr-362	1150	42	2	2	NUM
ftr-362	1150	43	years	year	NOUN
ftr-362	1150	44	before	before	ADP
ftr-362	1150	45	or	or	CCONJ
ftr-362	1150	46	after	after	ADP
ftr-362	1150	47	the	the	DET
ftr-362	1150	48	sale	sale	NOUN
ftr-362	1150	49	of	of	ADP
ftr-362	1150	50	the	the	DET
ftr-362	1150	51	land	land	NOUN
ftr-362	1150	52	.	.	PUNCT
ftr-362	1150	53	”	"	PUNCT
ftr-362	1151	1	•	•	ADP
ftr-362	1151	2	a	a	DET
ftr-362	1151	3	concurring	concur	VERB
ftr-362	1151	4	opinion	opinion	NOUN
ftr-362	1151	5	by	by	ADP
ftr-362	1151	6	judge	judge	PROPN
ftr-362	1151	7	cohen	cohen	PROPN
ftr-362	1151	8	(	(	PUNCT
ftr-362	1151	9	in	in	ADP
ftr-362	1151	10	which	which	PRON
ftr-362	1151	11	6	6	NUM
ftr-362	1151	12	other	other	ADJ
ftr-362	1151	13	members	member	NOUN
ftr-362	1151	14	of	of	ADP
ftr-362	1151	15	the	the	DET
ftr-362	1151	16	majority	majority	NOUN
ftr-362	1151	17	joined	join	VERB
ftr-362	1151	18	)	)	PUNCT
ftr-362	1151	19	noted	note	VERB
ftr-362	1151	20	that	that	SCONJ
ftr-362	1151	21	the	the	DET
ftr-362	1151	22	taxpayers	taxpayer	NOUN
ftr-362	1151	23	did	do	AUX
ftr-362	1151	24	not	not	PART
ftr-362	1151	25	argue	argue	VERB
ftr-362	1151	26	in	in	ADP
ftr-362	1151	27	the	the	DET
ftr-362	1151	28	alternative	alternative	NOUN
ftr-362	1151	29	for	for	ADP
ftr-362	1151	30	a	a	DET
ftr-362	1151	31	partial	partial	ADJ
ftr-362	1151	32	exclusion	exclusion	NOUN
ftr-362	1151	33	of	of	ADP
ftr-362	1151	34	gain	gain	NOUN
ftr-362	1151	35	2011	2011	NUM
ftr-362	1151	36	]	]	PUNCT
ftr-362	1151	37	recent	recent	ADJ
ftr-362	1151	38	developments	development	NOUN
ftr-362	1151	39	in	in	ADP
ftr-362	1151	40	federal	federal	ADJ
ftr-362	1151	41	income	income	NOUN
ftr-362	1151	42	taxation	taxation	NOUN
ftr-362	1151	43	619	619	NUM
ftr-362	1151	44	attributable	attributable	ADJ
ftr-362	1151	45	to	to	ADP
ftr-362	1151	46	the	the	DET
ftr-362	1151	47	sale	sale	NOUN
ftr-362	1151	48	of	of	ADP
ftr-362	1151	49	the	the	DET
ftr-362	1151	50	land	land	NOUN
ftr-362	1151	51	and	and	CCONJ
ftr-362	1151	52	did	do	AUX
ftr-362	1151	53	not	not	PART
ftr-362	1151	54	introduce	introduce	VERB
ftr-362	1151	55	any	any	DET
ftr-362	1151	56	evidence	evidence	NOUN
ftr-362	1151	57	that	that	PRON
ftr-362	1151	58	would	would	AUX
ftr-362	1151	59	have	have	AUX
ftr-362	1151	60	permitted	permit	VERB
ftr-362	1151	61	the	the	DET
ftr-362	1151	62	court	court	NOUN
ftr-362	1151	63	to	to	PART
ftr-362	1151	64	allocate	allocate	VERB
ftr-362	1151	65	gain	gain	NOUN
ftr-362	1151	66	between	between	ADP
ftr-362	1151	67	the	the	DET
ftr-362	1151	68	new	new	ADJ
ftr-362	1151	69	house	house	NOUN
ftr-362	1151	70	and	and	CCONJ
ftr-362	1151	71	the	the	DET
ftr-362	1151	72	land	land	NOUN
ftr-362	1151	73	.	.	PUNCT
ftr-362	1152	1	•	•	NUM
ftr-362	1152	2	the	the	DET
ftr-362	1152	3	dissent	dissent	NOUN
ftr-362	1152	4	by	by	ADP
ftr-362	1152	5	judge	judge	PROPN
ftr-362	1152	6	halpern	halpern	PROPN
ftr-362	1152	7	would	would	AUX
ftr-362	1152	8	have	have	AUX
ftr-362	1152	9	allowed	allow	VERB
ftr-362	1152	10	the	the	DET
ftr-362	1152	11	exclusion	exclusion	NOUN
ftr-362	1152	12	,	,	PUNCT
ftr-362	1152	13	treating	treat	VERB
ftr-362	1152	14	the	the	DET
ftr-362	1152	15	demolition	demolition	NOUN
ftr-362	1152	16	and	and	CCONJ
ftr-362	1152	17	reconstruction	reconstruction	NOUN
ftr-362	1152	18	no	no	ADV
ftr-362	1152	19	differently	differently	ADV
ftr-362	1152	20	from	from	ADP
ftr-362	1152	21	a	a	DET
ftr-362	1152	22	renovation	renovation	NOUN
ftr-362	1152	23	.	.	PUNCT
ftr-362	1153	1	it	it	PRON
ftr-362	1153	2	expressed	express	VERB
ftr-362	1153	3	concern	concern	NOUN
ftr-362	1153	4	that	that	SCONJ
ftr-362	1153	5	distinguishing	distinguish	VERB
ftr-362	1153	6	between	between	ADP
ftr-362	1153	7	a	a	DET
ftr-362	1153	8	“	"	PUNCT
ftr-362	1153	9	remodeling	remodeling	NOUN
ftr-362	1153	10	,	,	PUNCT
ftr-362	1153	11	”	"	PUNCT
ftr-362	1153	12	which	which	PRON
ftr-362	1153	13	presumably	presumably	ADV
ftr-362	1153	14	would	would	AUX
ftr-362	1153	15	not	not	PART
ftr-362	1153	16	start	start	VERB
ftr-362	1153	17	the	the	DET
ftr-362	1153	18	2	2	NUM
ftr-362	1153	19	-	-	PUNCT
ftr-362	1153	20	year	year	NOUN
ftr-362	1153	21	clock	clock	NOUN
ftr-362	1153	22	running	run	VERB
ftr-362	1153	23	anew	anew	ADV
ftr-362	1153	24	and	and	CCONJ
ftr-362	1153	25	a	a	DET
ftr-362	1153	26	“	"	PUNCT
ftr-362	1153	27	rebuilding	rebuild	VERB
ftr-362	1153	28	,	,	PUNCT
ftr-362	1153	29	”	"	PUNCT
ftr-362	1153	30	which	which	PRON
ftr-362	1153	31	under	under	ADP
ftr-362	1153	32	the	the	DET
ftr-362	1153	33	majority	majority	NOUN
ftr-362	1153	34	opinion	opinion	NOUN
ftr-362	1153	35	does	do	AUX
ftr-362	1153	36	start	start	VERB
ftr-362	1153	37	the	the	DET
ftr-362	1153	38	2	2	NUM
ftr-362	1153	39	-	-	PUNCT
ftr-362	1153	40	year	year	NOUN
ftr-362	1153	41	clock	clock	NOUN
ftr-362	1153	42	running	running	NOUN
ftr-362	1153	43	anew	anew	ADV
ftr-362	1153	44	is	be	AUX
ftr-362	1153	45	a	a	DET
ftr-362	1153	46	difficult	difficult	ADJ
ftr-362	1153	47	line	line	NOUN
ftr-362	1153	48	to	to	PART
ftr-362	1153	49	draw	draw	VERB
ftr-362	1153	50	:	:	PUNCT
ftr-362	1153	51	“	"	PUNCT
ftr-362	1153	52	is	be	AUX
ftr-362	1153	53	there	there	PRON
ftr-362	1153	54	some	some	DET
ftr-362	1153	55	level	level	NOUN
ftr-362	1153	56	of	of	ADP
ftr-362	1153	57	remodeling	remodeling	NOUN
ftr-362	1153	58	that	that	PRON
ftr-362	1153	59	does	do	VERB
ftr-362	1153	60	(	(	PUNCT
ftr-362	1153	61	1	1	X
ftr-362	1153	62	)	)	PUNCT
ftr-362	1153	63	terminate	terminate	VERB
ftr-362	1153	64	the	the	DET
ftr-362	1153	65	use	use	NOUN
ftr-362	1153	66	of	of	ADP
ftr-362	1153	67	the	the	DET
ftr-362	1153	68	home	home	NOUN
ftr-362	1153	69	as	as	ADP
ftr-362	1153	70	the	the	DET
ftr-362	1153	71	taxpayer	taxpayer	NOUN
ftr-362	1153	72	’s	’s	PART
ftr-362	1153	73	principal	principal	ADJ
ftr-362	1153	74	residence	residence	NOUN
ftr-362	1153	75	,	,	PUNCT
ftr-362	1153	76	and	and	CCONJ
ftr-362	1153	77	(	(	PUNCT
ftr-362	1153	78	2	2	X
ftr-362	1153	79	)	)	PUNCT
ftr-362	1153	80	set	set	VERB
ftr-362	1153	81	the	the	DET
ftr-362	1153	82	temporal	temporal	ADJ
ftr-362	1153	83	clock	clock	NOUN
ftr-362	1153	84	to	to	ADP
ftr-362	1153	85	zero	zero	NUM
ftr-362	1153	86	?	?	PUNCT
ftr-362	1153	87	”	"	PUNCT
ftr-362	1154	1	e.	e.	PROPN
ftr-362	1154	2	section	section	PROPN
ftr-362	1154	3	1031	1031	NUM
ftr-362	1154	4	1	1	NUM
ftr-362	1154	5	.	.	PUNCT
ftr-362	1155	1	don	don	PROPN
ftr-362	1155	2	quixote	quixote	PROPN
ftr-362	1155	3	tilted	tilt	VERB
ftr-362	1155	4	at	at	ADP
ftr-362	1155	5	the	the	DET
ftr-362	1155	6	windmill	windmill	NOUN
ftr-362	1155	7	and	and	CCONJ
ftr-362	1155	8	deflected	deflect	VERB
ftr-362	1155	9	only	only	ADV
ftr-362	1155	10	the	the	DET
ftr-362	1155	11	penalty	penalty	NOUN
ftr-362	1155	12	,	,	PUNCT
ftr-362	1155	13	not	not	PART
ftr-362	1155	14	the	the	DET
ftr-362	1155	15	deficiency	deficiency	NOUN
ftr-362	1155	16	.	.	PUNCT
ftr-362	1156	1	ocmulgee	ocmulgee	ADJ
ftr-362	1156	2	fields	fields	PROPN
ftr-362	1156	3	,	,	PUNCT
ftr-362	1156	4	inc	inc	PROPN
ftr-362	1156	5	.	.	PROPN
ftr-362	1157	1	v.	v.	PROPN
ftr-362	1157	2	commissioner	commissioner	PROPN
ftr-362	1157	3	,	,	PUNCT
ftr-362	1157	4	132	132	NUM
ftr-362	1157	5	t.c	t.c	PROPN
ftr-362	1157	6	.	.	PROPN
ftr-362	1157	7	105	105	NUM
ftr-362	1157	8	(	(	PUNCT
ftr-362	1157	9	3/31/09	3/31/09	NUM
ftr-362	1157	10	)	)	PUNCT
ftr-362	1157	11	.	.	PUNCT
ftr-362	1158	1	this	this	DET
ftr-362	1158	2	opinion	opinion	NOUN
ftr-362	1158	3	by	by	ADP
ftr-362	1158	4	judge	judge	PROPN
ftr-362	1158	5	halpern	halpern	PROPN
ftr-362	1158	6	applied	apply	VERB
ftr-362	1158	7	§	§	PROPN
ftr-362	1158	8	1031(f	1031(f	NUM
ftr-362	1158	9	)	)	PUNCT
ftr-362	1158	10	to	to	PART
ftr-362	1158	11	deny	deny	VERB
ftr-362	1158	12	tax	tax	NOUN
ftr-362	1158	13	-	-	PUNCT
ftr-362	1158	14	free	free	ADJ
ftr-362	1158	15	like	like	ADJ
ftr-362	1158	16	-	-	PUNCT
ftr-362	1158	17	kind	kind	NOUN
ftr-362	1158	18	exchange	exchange	NOUN
ftr-362	1158	19	treatment	treatment	NOUN
ftr-362	1158	20	in	in	ADP
ftr-362	1158	21	the	the	DET
ftr-362	1158	22	following	follow	VERB
ftr-362	1158	23	situation	situation	NOUN
ftr-362	1158	24	:	:	PUNCT
ftr-362	1158	25	(	(	PUNCT
ftr-362	1158	26	1	1	X
ftr-362	1158	27	)	)	PUNCT
ftr-362	1158	28	the	the	DET
ftr-362	1158	29	taxpayer	taxpayer	NOUN
ftr-362	1158	30	transferred	transfer	VERB
ftr-362	1158	31	appreciated	appreciated	ADJ
ftr-362	1158	32	real	real	ADJ
ftr-362	1158	33	property	property	NOUN
ftr-362	1158	34	(	(	PUNCT
ftr-362	1158	35	wesleyan	wesleyan	NOUN
ftr-362	1158	36	station	station	NOUN
ftr-362	1158	37	)	)	PUNCT
ftr-362	1158	38	to	to	ADP
ftr-362	1158	39	a	a	DET
ftr-362	1158	40	qualified	qualified	ADJ
ftr-362	1158	41	intermediary	intermediary	NOUN
ftr-362	1158	42	;	;	PUNCT
ftr-362	1158	43	(	(	PUNCT
ftr-362	1158	44	2	2	X
ftr-362	1158	45	)	)	PUNCT
ftr-362	1158	46	an	an	DET
ftr-362	1158	47	unrelated	unrelated	ADJ
ftr-362	1158	48	third	third	ADJ
ftr-362	1158	49	party	party	NOUN
ftr-362	1158	50	purchased	purchase	VERB
ftr-362	1158	51	the	the	DET
ftr-362	1158	52	wesleyan	wesleyan	NOUN
ftr-362	1158	53	station	station	NOUN
ftr-362	1158	54	property	property	NOUN
ftr-362	1158	55	from	from	ADP
ftr-362	1158	56	the	the	DET
ftr-362	1158	57	qualified	qualified	ADJ
ftr-362	1158	58	intermediary	intermediary	NOUN
ftr-362	1158	59	for	for	ADP
ftr-362	1158	60	cash	cash	NOUN
ftr-362	1158	61	;	;	PUNCT
ftr-362	1158	62	(	(	PUNCT
ftr-362	1158	63	3	3	X
ftr-362	1158	64	)	)	PUNCT
ftr-362	1158	65	a	a	DET
ftr-362	1158	66	partnership	partnership	NOUN
ftr-362	1158	67	related	relate	VERB
ftr-362	1158	68	to	to	ADP
ftr-362	1158	69	the	the	DET
ftr-362	1158	70	taxpayer	taxpayer	NOUN
ftr-362	1158	71	sold	sell	VERB
ftr-362	1158	72	like	like	ADP
ftr-362	1158	73	-	-	PUNCT
ftr-362	1158	74	kind	kind	NOUN
ftr-362	1158	75	property	property	NOUN
ftr-362	1158	76	(	(	PUNCT
ftr-362	1158	77	barnes	barne	NOUN
ftr-362	1158	78	&	&	CCONJ
ftr-362	1158	79	noble	noble	ADJ
ftr-362	1158	80	corner	corner	NOUN
ftr-362	1158	81	)	)	PUNCT
ftr-362	1158	82	to	to	ADP
ftr-362	1158	83	the	the	DET
ftr-362	1158	84	qualified	qualified	ADJ
ftr-362	1158	85	intermediary	intermediary	NOUN
ftr-362	1158	86	for	for	ADP
ftr-362	1158	87	cash	cash	NOUN
ftr-362	1158	88	;	;	PUNCT
ftr-362	1158	89	and	and	CCONJ
ftr-362	1158	90	(	(	PUNCT
ftr-362	1158	91	4	4	X
ftr-362	1158	92	)	)	PUNCT
ftr-362	1158	93	the	the	DET
ftr-362	1158	94	qualified	qualified	ADJ
ftr-362	1158	95	intermediary	intermediary	NOUN
ftr-362	1158	96	transferred	transfer	VERB
ftr-362	1158	97	the	the	DET
ftr-362	1158	98	like	like	ADJ
ftr-362	1158	99	-	-	PUNCT
ftr-362	1158	100	kind	kind	NOUN
ftr-362	1158	101	barnes	barne	NOUN
ftr-362	1158	102	&	&	CCONJ
ftr-362	1158	103	noble	noble	ADJ
ftr-362	1158	104	corner	corner	NOUN
ftr-362	1158	105	property	property	NOUN
ftr-362	1158	106	to	to	ADP
ftr-362	1158	107	the	the	DET
ftr-362	1158	108	taxpayer	taxpayer	NOUN
ftr-362	1158	109	.	.	PUNCT
ftr-362	1159	1	but	but	CCONJ
ftr-362	1159	2	for	for	ADP
ftr-362	1159	3	the	the	DET
ftr-362	1159	4	application	application	NOUN
ftr-362	1159	5	of	of	ADP
ftr-362	1159	6	§	§	PROPN
ftr-362	1159	7	1031(f)(4	1031(f)(4	NUM
ftr-362	1159	8	)	)	PUNCT
ftr-362	1159	9	,	,	PUNCT
ftr-362	1159	10	the	the	DET
ftr-362	1159	11	exchange	exchange	NOUN
ftr-362	1159	12	with	with	ADP
ftr-362	1159	13	the	the	DET
ftr-362	1159	14	qualified	qualified	ADJ
ftr-362	1159	15	intermediary	intermediary	NOUN
ftr-362	1159	16	would	would	AUX
ftr-362	1159	17	have	have	AUX
ftr-362	1159	18	qualified	qualify	VERB
ftr-362	1159	19	for	for	ADP
ftr-362	1159	20	§	§	PROPN
ftr-362	1159	21	1031	1031	NUM
ftr-362	1159	22	nonrecognition	nonrecognition	NOUN
ftr-362	1159	23	.	.	PUNCT
ftr-362	1160	1	the	the	DET
ftr-362	1160	2	taxpayer	taxpayer	NOUN
ftr-362	1160	3	,	,	PUNCT
ftr-362	1160	4	who	who	PRON
ftr-362	1160	5	wanted	want	VERB
ftr-362	1160	6	the	the	DET
ftr-362	1160	7	replacement	replacement	NOUN
ftr-362	1160	8	property	property	NOUN
ftr-362	1160	9	to	to	PART
ftr-362	1160	10	be	be	AUX
ftr-362	1160	11	in	in	ADP
ftr-362	1160	12	the	the	DET
ftr-362	1160	13	same	same	ADJ
ftr-362	1160	14	general	general	ADJ
ftr-362	1160	15	geographic	geographic	ADJ
ftr-362	1160	16	area	area	NOUN
ftr-362	1160	17	,	,	PUNCT
ftr-362	1160	18	i.e.	i.e.	X
ftr-362	1160	19	,	,	PUNCT
ftr-362	1160	20	middle	middle	ADJ
ftr-362	1160	21	georgia	georgia	PROPN
ftr-362	1160	22	,	,	PUNCT
ftr-362	1160	23	as	as	ADP
ftr-362	1160	24	the	the	DET
ftr-362	1160	25	surrendered	surrendered	ADJ
ftr-362	1160	26	property	property	NOUN
ftr-362	1160	27	,	,	PUNCT
ftr-362	1160	28	argued	argue	VERB
ftr-362	1160	29	that	that	SCONJ
ftr-362	1160	30	the	the	DET
ftr-362	1160	31	reason	reason	NOUN
ftr-362	1160	32	for	for	ADP
ftr-362	1160	33	the	the	DET
ftr-362	1160	34	acquisition	acquisition	NOUN
ftr-362	1160	35	of	of	ADP
ftr-362	1160	36	replacement	replacement	NOUN
ftr-362	1160	37	property	property	NOUN
ftr-362	1160	38	from	from	ADP
ftr-362	1160	39	a	a	DET
ftr-362	1160	40	related	relate	VERB
ftr-362	1160	41	person	person	NOUN
ftr-362	1160	42	was	be	AUX
ftr-362	1160	43	that	that	SCONJ
ftr-362	1160	44	it	it	PRON
ftr-362	1160	45	was	be	AUX
ftr-362	1160	46	unable	unable	ADJ
ftr-362	1160	47	to	to	PART
ftr-362	1160	48	locate	locate	VERB
ftr-362	1160	49	a	a	DET
ftr-362	1160	50	suitable	suitable	ADJ
ftr-362	1160	51	replacement	replacement	NOUN
ftr-362	1160	52	property	property	NOUN
ftr-362	1160	53	within	within	ADP
ftr-362	1160	54	the	the	DET
ftr-362	1160	55	time	time	NOUN
ftr-362	1160	56	limits	limit	NOUN
ftr-362	1160	57	imposed	impose	VERB
ftr-362	1160	58	on	on	ADP
ftr-362	1160	59	deferred	defer	VERB
ftr-362	1160	60	like	like	ADP
ftr-362	1160	61	-	-	PUNCT
ftr-362	1160	62	kind	kind	NOUN
ftr-362	1160	63	exchanges	exchange	NOUN
ftr-362	1160	64	by	by	ADP
ftr-362	1160	65	§	§	PROPN
ftr-362	1160	66	1031(a)(3	1031(a)(3	NUM
ftr-362	1160	67	)	)	PUNCT
ftr-362	1160	68	and	and	CCONJ
ftr-362	1160	69	reg	reg	NOUN
ftr-362	1160	70	.	.	PUNCT
ftr-362	1161	1	§	§	PROPN
ftr-362	1161	2	1.1031(k)-1(b	1.1031(k)-1(b	NUM
ftr-362	1161	3	)	)	PUNCT
ftr-362	1161	4	.	.	PUNCT
ftr-362	1162	1	a	a	DET
ftr-362	1162	2	careful	careful	ADJ
ftr-362	1162	3	reading	reading	NOUN
ftr-362	1162	4	of	of	ADP
ftr-362	1162	5	the	the	DET
ftr-362	1162	6	facts	fact	NOUN
ftr-362	1162	7	,	,	PUNCT
ftr-362	1162	8	however	however	ADV
ftr-362	1162	9	,	,	PUNCT
ftr-362	1162	10	reveals	reveal	VERB
ftr-362	1162	11	that	that	SCONJ
ftr-362	1162	12	the	the	DET
ftr-362	1162	13	taxpayer	taxpayer	NOUN
ftr-362	1162	14	entered	enter	VERB
ftr-362	1162	15	into	into	ADP
ftr-362	1162	16	the	the	DET
ftr-362	1162	17	agreement	agreement	NOUN
ftr-362	1162	18	to	to	PART
ftr-362	1162	19	acquire	acquire	VERB
ftr-362	1162	20	the	the	DET
ftr-362	1162	21	replacement	replacement	NOUN
ftr-362	1162	22	property	property	NOUN
ftr-362	1162	23	only	only	ADV
ftr-362	1162	24	five	five	NUM
ftr-362	1162	25	days	day	NOUN
ftr-362	1162	26	after	after	SCONJ
ftr-362	1162	27	the	the	DET
ftr-362	1162	28	relinquished	relinquished	ADJ
ftr-362	1162	29	property	property	NOUN
ftr-362	1162	30	was	be	AUX
ftr-362	1162	31	sold	sell	VERB
ftr-362	1162	32	and	and	CCONJ
ftr-362	1162	33	actually	actually	ADV
ftr-362	1162	34	closed	close	VERB
ftr-362	1162	35	the	the	DET
ftr-362	1162	36	purchase	purchase	NOUN
ftr-362	1162	37	before	before	ADP
ftr-362	1162	38	the	the	DET
ftr-362	1162	39	45	45	NUM
ftr-362	1162	40	-	-	PUNCT
ftr-362	1162	41	day	day	NOUN
ftr-362	1162	42	identification	identification	NOUN
ftr-362	1162	43	period	period	NOUN
ftr-362	1162	44	had	have	AUX
ftr-362	1162	45	even	even	ADV
ftr-362	1162	46	lapsed	lapse	VERB
ftr-362	1162	47	.	.	PUNCT
ftr-362	1163	1	as	as	SCONJ
ftr-362	1163	2	argued	argue	VERB
ftr-362	1163	3	by	by	ADP
ftr-362	1163	4	the	the	DET
ftr-362	1163	5	commissioner	commissioner	NOUN
ftr-362	1163	6	,	,	PUNCT
ftr-362	1163	7	judge	judge	PROPN
ftr-362	1163	8	halpern	halpern	PROPN
ftr-362	1163	9	held	hold	VERB
ftr-362	1163	10	that	that	SCONJ
ftr-362	1163	11	§	§	PROPN
ftr-362	1163	12	1031(f)(4	1031(f)(4	NUM
ftr-362	1163	13	)	)	PUNCT
ftr-362	1163	14	required	require	VERB
ftr-362	1163	15	recognition	recognition	NOUN
ftr-362	1163	16	because	because	SCONJ
ftr-362	1163	17	the	the	DET
ftr-362	1163	18	taxpayer	taxpayer	NOUN
ftr-362	1163	19	had	have	AUX
ftr-362	1163	20	“	"	PUNCT
ftr-362	1163	21	structured	structure	VERB
ftr-362	1163	22	”	"	PUNCT
ftr-362	1163	23	the	the	DET
ftr-362	1163	24	transaction	transaction	NOUN
ftr-362	1163	25	“	"	PUNCT
ftr-362	1163	26	to	to	PART
ftr-362	1163	27	avoid	avoid	VERB
ftr-362	1163	28	the	the	DET
ftr-362	1163	29	purposes	purpose	NOUN
ftr-362	1163	30	”	"	PUNCT
ftr-362	1163	31	of	of	ADP
ftr-362	1163	32	the	the	DET
ftr-362	1163	33	rule	rule	NOUN
ftr-362	1163	34	of	of	ADP
ftr-362	1163	35	§	§	PROPN
ftr-362	1163	36	1031(f	1031(f	NUM
ftr-362	1163	37	)	)	PUNCT
ftr-362	1163	38	denying	deny	VERB
ftr-362	1163	39	non	non	ADJ
ftr-362	1163	40	recognition	recognition	NOUN
ftr-362	1163	41	for	for	ADP
ftr-362	1163	42	an	an	DET
ftr-362	1163	43	exchange	exchange	NOUN
ftr-362	1163	44	to	to	ADP
ftr-362	1163	45	a	a	DET
ftr-362	1163	46	related	related	ADJ
ftr-362	1163	47	person	person	NOUN
ftr-362	1163	48	if	if	SCONJ
ftr-362	1163	49	the	the	DET
ftr-362	1163	50	transferee	transferee	NOUN
ftr-362	1163	51	sells	sell	VERB
ftr-362	1163	52	the	the	DET
ftr-362	1163	53	property	property	NOUN
ftr-362	1163	54	within	within	ADP
ftr-362	1163	55	two	two	NUM
ftr-362	1163	56	years	year	NOUN
ftr-362	1163	57	.	.	PUNCT
ftr-362	1164	1	based	base	VERB
ftr-362	1164	2	on	on	ADP
ftr-362	1164	3	the	the	DET
ftr-362	1164	4	legislative	legislative	ADJ
ftr-362	1164	5	history	history	NOUN
ftr-362	1164	6	,	,	PUNCT
ftr-362	1164	7	he	he	PRON
ftr-362	1164	8	concluded	conclude	VERB
ftr-362	1164	9	that	that	SCONJ
ftr-362	1164	10	the	the	DET
ftr-362	1164	11	“	"	PUNCT
ftr-362	1164	12	basis	basis	NOUN
ftr-362	1164	13	shifting	shifting	NOUN
ftr-362	1164	14	”	"	PUNCT
ftr-362	1164	15	that	that	PRON
ftr-362	1164	16	resulted	result	VERB
ftr-362	1164	17	from	from	ADP
ftr-362	1164	18	the	the	DET
ftr-362	1164	19	transaction	transaction	NOUN
ftr-362	1164	20	“	"	PUNCT
ftr-362	1164	21	suppl[ied	suppl[ie	VERB
ftr-362	1164	22	]	]	PUNCT
ftr-362	1164	23	the	the	DET
ftr-362	1164	24	principal	principal	ADJ
ftr-362	1164	25	purpose	purpose	NOUN
ftr-362	1164	26	of	of	ADP
ftr-362	1164	27	tax	tax	NOUN
ftr-362	1164	28	avoidance	avoidance	NOUN
ftr-362	1164	29	.	.	PUNCT
ftr-362	1164	30	”	"	PUNCT
ftr-362	1165	1	the	the	DET
ftr-362	1165	2	basis	basis	NOUN
ftr-362	1165	3	shift	shift	NOUN
ftr-362	1165	4	effected	effect	VERB
ftr-362	1165	5	an	an	DET
ftr-362	1165	6	approximately	approximately	ADV
ftr-362	1165	7	$	$	SYM
ftr-362	1165	8	1.8	1.8	NUM
ftr-362	1165	9	million	million	NUM
ftr-362	1165	10	reduction	reduction	NOUN
ftr-362	1165	11	in	in	ADP
ftr-362	1165	12	taxable	taxable	ADJ
ftr-362	1165	13	gain	gain	NOUN
ftr-362	1165	14	,	,	PUNCT
ftr-362	1165	15	because	because	SCONJ
ftr-362	1165	16	if	if	SCONJ
ftr-362	1165	17	the	the	DET
ftr-362	1165	18	related	related	ADJ
ftr-362	1165	19	party	party	NOUN
ftr-362	1165	20	had	have	AUX
ftr-362	1165	21	acquired	acquire	VERB
ftr-362	1165	22	wesleyan	wesleyan	NOUN
ftr-362	1165	23	station	station	NOUN
ftr-362	1165	24	from	from	ADP
ftr-362	1165	25	the	the	DET
ftr-362	1165	26	taxpayer	taxpayer	NOUN
ftr-362	1165	27	in	in	ADP
ftr-362	1165	28	a	a	DET
ftr-362	1165	29	like	like	ADJ
ftr-362	1165	30	-	-	PUNCT
ftr-362	1165	31	kind	kind	NOUN
ftr-362	1165	32	620	620	NUM
ftr-362	1165	33	florida	florida	PROPN
ftr-362	1165	34	tax	tax	NOUN
ftr-362	1165	35	review	review	NOUN
ftr-362	1166	1	[	[	X
ftr-362	1166	2	vol	vol	NOUN
ftr-362	1166	3	.	.	PUNCT
ftr-362	1166	4	10:9	10:9	NUM
ftr-362	1166	5	exchange	exchange	NOUN
ftr-362	1166	6	for	for	ADP
ftr-362	1166	7	barnes	barne	NOUN
ftr-362	1166	8	&	&	CCONJ
ftr-362	1166	9	noble	noble	ADJ
ftr-362	1166	10	corner	corner	NOUN
ftr-362	1166	11	,	,	PUNCT
ftr-362	1166	12	the	the	DET
ftr-362	1166	13	related	related	ADJ
ftr-362	1166	14	party	party	NOUN
ftr-362	1166	15	’s	’s	PART
ftr-362	1166	16	substituted	substitute	VERB
ftr-362	1166	17	basis	basis	NOUN
ftr-362	1166	18	in	in	ADP
ftr-362	1166	19	wesleyan	wesleyan	PROPN
ftr-362	1166	20	station	station	NOUN
ftr-362	1166	21	,	,	PUNCT
ftr-362	1166	22	which	which	PRON
ftr-362	1166	23	in	in	ADP
ftr-362	1166	24	the	the	DET
ftr-362	1166	25	taxpayer	taxpayer	NOUN
ftr-362	1166	26	’s	’s	PART
ftr-362	1166	27	hands	hand	NOUN
ftr-362	1166	28	was	be	AUX
ftr-362	1166	29	only	only	ADV
ftr-362	1166	30	around	around	ADP
ftr-362	1166	31	$	$	SYM
ftr-362	1166	32	716,164	716,164	NUM
ftr-362	1166	33	,	,	PUNCT
ftr-362	1166	34	would	would	AUX
ftr-362	1166	35	have	have	AUX
ftr-362	1166	36	been	be	AUX
ftr-362	1166	37	$	$	SYM
ftr-362	1166	38	2,554,901	2,554,901	NUM
ftr-362	1166	39	(	(	PUNCT
ftr-362	1166	40	equal	equal	ADJ
ftr-362	1166	41	to	to	ADP
ftr-362	1166	42	the	the	DET
ftr-362	1166	43	related	relate	VERB
ftr-362	1166	44	party	party	NOUN
ftr-362	1166	45	’s	’s	PART
ftr-362	1166	46	basis	basis	NOUN
ftr-362	1166	47	in	in	ADP
ftr-362	1166	48	barnes	barnes	PROPN
ftr-362	1166	49	&	&	CCONJ
ftr-362	1166	50	noble	noble	ADJ
ftr-362	1166	51	corner	corner	NOUN
ftr-362	1166	52	)	)	PUNCT
ftr-362	1166	53	.	.	PUNCT
ftr-362	1167	1	in	in	ADP
ftr-362	1167	2	addition	addition	NOUN
ftr-362	1167	3	,	,	PUNCT
ftr-362	1167	4	if	if	SCONJ
ftr-362	1167	5	§	§	PROPN
ftr-362	1167	6	1031	1031	NUM
ftr-362	1167	7	applied	apply	VERB
ftr-362	1167	8	,	,	PUNCT
ftr-362	1167	9	the	the	DET
ftr-362	1167	10	gain	gain	NOUN
ftr-362	1167	11	on	on	ADP
ftr-362	1167	12	the	the	DET
ftr-362	1167	13	sale	sale	NOUN
ftr-362	1167	14	of	of	ADP
ftr-362	1167	15	wesleyan	wesleyan	NOUN
ftr-362	1167	16	station	station	NOUN
ftr-362	1167	17	would	would	AUX
ftr-362	1167	18	have	have	AUX
ftr-362	1167	19	been	be	AUX
ftr-362	1167	20	taxed	tax	VERB
ftr-362	1167	21	at	at	ADP
ftr-362	1167	22	only	only	ADV
ftr-362	1167	23	15	15	NUM
ftr-362	1167	24	percent	percent	NOUN
ftr-362	1167	25	,	,	PUNCT
ftr-362	1167	26	the	the	DET
ftr-362	1167	27	applicable	applicable	ADJ
ftr-362	1167	28	rate	rate	NOUN
ftr-362	1167	29	for	for	ADP
ftr-362	1167	30	capital	capital	NOUN
ftr-362	1167	31	gains	gain	NOUN
ftr-362	1167	32	taxed	tax	VERB
ftr-362	1167	33	to	to	ADP
ftr-362	1167	34	the	the	DET
ftr-362	1167	35	partners	partner	NOUN
ftr-362	1167	36	of	of	ADP
ftr-362	1167	37	the	the	DET
ftr-362	1167	38	related	related	ADJ
ftr-362	1167	39	partnership	partnership	NOUN
ftr-362	1167	40	,	,	PUNCT
ftr-362	1167	41	instead	instead	ADV
ftr-362	1167	42	of	of	ADP
ftr-362	1167	43	the	the	DET
ftr-362	1167	44	34	34	NUM
ftr-362	1167	45	percent	percent	NOUN
ftr-362	1167	46	rate	rate	NOUN
ftr-362	1167	47	that	that	PRON
ftr-362	1167	48	would	would	AUX
ftr-362	1167	49	have	have	AUX
ftr-362	1167	50	applied	apply	VERB
ftr-362	1167	51	had	have	VERB
ftr-362	1167	52	the	the	DET
ftr-362	1167	53	taxpayer	taxpayer	NOUN
ftr-362	1167	54	sold	sell	VERB
ftr-362	1167	55	the	the	DET
ftr-362	1167	56	property	property	NOUN
ftr-362	1167	57	.	.	PUNCT
ftr-362	1168	1	judge	judge	PROPN
ftr-362	1168	2	halpern	halpern	PROPN
ftr-362	1168	3	further	far	ADV
ftr-362	1168	4	found	find	VERB
ftr-362	1168	5	the	the	DET
ftr-362	1168	6	case	case	NOUN
ftr-362	1168	7	to	to	PART
ftr-362	1168	8	be	be	AUX
ftr-362	1168	9	substantially	substantially	ADV
ftr-362	1168	10	similar	similar	ADJ
ftr-362	1168	11	to	to	ADP
ftr-362	1168	12	teruya	teruya	NOUN
ftr-362	1168	13	bros	bros	PROPN
ftr-362	1168	14	.	.	PROPN
ftr-362	1168	15	,	,	PUNCT
ftr-362	1168	16	ltd	ltd	PROPN
ftr-362	1168	17	.	.	PROPN
ftr-362	1169	1	v.	v.	PROPN
ftr-362	1169	2	commissioner	commissioner	PROPN
ftr-362	1169	3	,	,	PUNCT
ftr-362	1169	4	124	124	NUM
ftr-362	1169	5	t.c	t.c	PROPN
ftr-362	1169	6	.	.	PROPN
ftr-362	1169	7	45	45	NUM
ftr-362	1169	8	(	(	PUNCT
ftr-362	1169	9	2005	2005	NUM
ftr-362	1169	10	)	)	PUNCT
ftr-362	1170	1	,	,	PUNCT
ftr-362	1170	2	in	in	ADP
ftr-362	1170	3	which	which	PRON
ftr-362	1170	4	the	the	DET
ftr-362	1170	5	taxpayer	taxpayer	NOUN
ftr-362	1170	6	transferred	transfer	VERB
ftr-362	1170	7	properties	property	NOUN
ftr-362	1170	8	to	to	ADP
ftr-362	1170	9	a	a	DET
ftr-362	1170	10	qualified	qualified	ADJ
ftr-362	1170	11	intermediary	intermediary	NOUN
ftr-362	1170	12	,	,	PUNCT
ftr-362	1170	13	who	who	PRON
ftr-362	1170	14	sold	sell	VERB
ftr-362	1170	15	them	they	PRON
ftr-362	1170	16	to	to	ADP
ftr-362	1170	17	unrelated	unrelated	ADJ
ftr-362	1170	18	third	third	ADJ
ftr-362	1170	19	parties	party	NOUN
ftr-362	1170	20	and	and	CCONJ
ftr-362	1170	21	used	use	VERB
ftr-362	1170	22	the	the	DET
ftr-362	1170	23	proceeds	proceed	NOUN
ftr-362	1170	24	to	to	PART
ftr-362	1170	25	purchase	purchase	VERB
ftr-362	1170	26	like	like	ADP
ftr-362	1170	27	-	-	PUNCT
ftr-362	1170	28	kind	kind	NOUN
ftr-362	1170	29	replacement	replacement	NOUN
ftr-362	1170	30	property	property	NOUN
ftr-362	1170	31	from	from	ADP
ftr-362	1170	32	a	a	DET
ftr-362	1170	33	related	related	ADJ
ftr-362	1170	34	party	party	NOUN
ftr-362	1170	35	.	.	PUNCT
ftr-362	1171	1	in	in	ADP
ftr-362	1171	2	teruya	teruya	NOUN
ftr-362	1171	3	bros	bros	INTJ
ftr-362	1171	4	.	.	PROPN
ftr-362	1171	5	,	,	PUNCT
ftr-362	1171	6	judge	judge	PROPN
ftr-362	1171	7	thornton	thornton	PROPN
ftr-362	1171	8	held	hold	VERB
ftr-362	1171	9	that	that	SCONJ
ftr-362	1171	10	the	the	DET
ftr-362	1171	11	transactions	transaction	NOUN
ftr-362	1171	12	were	be	AUX
ftr-362	1171	13	economically	economically	ADV
ftr-362	1171	14	equivalent	equivalent	ADJ
ftr-362	1171	15	to	to	PART
ftr-362	1171	16	direct	direct	VERB
ftr-362	1171	17	exchanges	exchange	NOUN
ftr-362	1171	18	between	between	ADP
ftr-362	1171	19	the	the	DET
ftr-362	1171	20	taxpayer	taxpayer	NOUN
ftr-362	1171	21	and	and	CCONJ
ftr-362	1171	22	related	related	ADJ
ftr-362	1171	23	party	party	NOUN
ftr-362	1171	24	,	,	PUNCT
ftr-362	1171	25	followed	follow	VERB
ftr-362	1171	26	by	by	ADP
ftr-362	1171	27	the	the	DET
ftr-362	1171	28	related	relate	VERB
ftr-362	1171	29	party	party	NOUN
ftr-362	1171	30	’s	’s	PART
ftr-362	1171	31	sale	sale	NOUN
ftr-362	1171	32	of	of	ADP
ftr-362	1171	33	the	the	DET
ftr-362	1171	34	properties	property	NOUN
ftr-362	1171	35	to	to	ADP
ftr-362	1171	36	unrelated	unrelated	ADJ
ftr-362	1171	37	third	third	ADJ
ftr-362	1171	38	parties	party	NOUN
ftr-362	1171	39	,	,	PUNCT
ftr-362	1171	40	and	and	CCONJ
ftr-362	1171	41	that	that	SCONJ
ftr-362	1171	42	they	they	PRON
ftr-362	1171	43	were	be	AUX
ftr-362	1171	44	structured	structure	VERB
ftr-362	1171	45	to	to	PART
ftr-362	1171	46	avoid	avoid	VERB
ftr-362	1171	47	the	the	DET
ftr-362	1171	48	purposes	purpose	NOUN
ftr-362	1171	49	of	of	ADP
ftr-362	1171	50	§	§	PROPN
ftr-362	1171	51	1031(f	1031(f	NUM
ftr-362	1171	52	)	)	PUNCT
ftr-362	1171	53	.	.	PUNCT
ftr-362	1172	1	the	the	DET
ftr-362	1172	2	taxpayer	taxpayer	NOUN
ftr-362	1172	3	argued	argue	VERB
ftr-362	1172	4	that	that	SCONJ
ftr-362	1172	5	unlike	unlike	ADP
ftr-362	1172	6	the	the	DET
ftr-362	1172	7	taxpayer	taxpayer	NOUN
ftr-362	1172	8	in	in	ADP
ftr-362	1172	9	teruya	teruya	NOUN
ftr-362	1172	10	bros	bros	INTJ
ftr-362	1172	11	.	.	PROPN
ftr-362	1172	12	,	,	PUNCT
ftr-362	1172	13	it	it	PRON
ftr-362	1172	14	did	do	AUX
ftr-362	1172	15	not	not	PART
ftr-362	1172	16	have	have	VERB
ftr-362	1172	17	a	a	DET
ftr-362	1172	18	prearranged	prearrange	VERB
ftr-362	1172	19	plan	plan	NOUN
ftr-362	1172	20	to	to	PART
ftr-362	1172	21	use	use	VERB
ftr-362	1172	22	property	property	NOUN
ftr-362	1172	23	from	from	ADP
ftr-362	1172	24	a	a	DET
ftr-362	1172	25	related	related	ADJ
ftr-362	1172	26	person	person	NOUN
ftr-362	1172	27	to	to	PART
ftr-362	1172	28	complete	complete	VERB
ftr-362	1172	29	a	a	DET
ftr-362	1172	30	like	like	ADJ
ftr-362	1172	31	-	-	PUNCT
ftr-362	1172	32	kind	kind	NOUN
ftr-362	1172	33	exchange	exchange	NOUN
ftr-362	1172	34	,	,	PUNCT
ftr-362	1172	35	but	but	CCONJ
ftr-362	1172	36	judge	judge	PROPN
ftr-362	1172	37	halpern	halpern	PROPN
ftr-362	1172	38	found	find	VERB
ftr-362	1172	39	that	that	SCONJ
ftr-362	1172	40	the	the	DET
ftr-362	1172	41	presence	presence	NOUN
ftr-362	1172	42	of	of	ADP
ftr-362	1172	43	the	the	DET
ftr-362	1172	44	prearranged	prearrange	VERB
ftr-362	1172	45	plan	plan	NOUN
ftr-362	1172	46	in	in	ADP
ftr-362	1172	47	teruya	teruya	NOUN
ftr-362	1172	48	bros	bros	INTJ
ftr-362	1172	49	.	.	PROPN
ftr-362	1172	50	was	be	AUX
ftr-362	1172	51	not	not	PART
ftr-362	1172	52	a	a	DET
ftr-362	1172	53	critical	critical	ADJ
ftr-362	1172	54	element	element	NOUN
ftr-362	1172	55	of	of	ADP
ftr-362	1172	56	the	the	DET
ftr-362	1172	57	holding	holding	NOUN
ftr-362	1172	58	in	in	ADP
ftr-362	1172	59	that	that	DET
ftr-362	1172	60	case	case	NOUN
ftr-362	1172	61	.	.	PUNCT
ftr-362	1173	1	nevertheless	nevertheless	ADV
ftr-362	1173	2	,	,	PUNCT
ftr-362	1173	3	the	the	DET
ftr-362	1173	4	taxpayer	taxpayer	NOUN
ftr-362	1173	5	avoided	avoid	VERB
ftr-362	1173	6	the	the	DET
ftr-362	1173	7	§	§	PROPN
ftr-362	1173	8	6662	6662	NUM
ftr-362	1173	9	negligence	negligence	NOUN
ftr-362	1173	10	penalty	penalty	NOUN
ftr-362	1173	11	because	because	SCONJ
ftr-362	1173	12	(	(	PUNCT
ftr-362	1173	13	1	1	X
ftr-362	1173	14	)	)	PUNCT
ftr-362	1173	15	the	the	DET
ftr-362	1173	16	return	return	NOUN
ftr-362	1173	17	reporting	report	VERB
ftr-362	1173	18	the	the	DET
ftr-362	1173	19	transaction	transaction	NOUN
ftr-362	1173	20	as	as	ADP
ftr-362	1173	21	a	a	DET
ftr-362	1173	22	§	§	PROPN
ftr-362	1173	23	1031	1031	NUM
ftr-362	1173	24	like	like	ADP
ftr-362	1173	25	-	-	PUNCT
ftr-362	1173	26	kind	kind	NOUN
ftr-362	1173	27	exchange	exchange	NOUN
ftr-362	1173	28	was	be	AUX
ftr-362	1173	29	prepared	prepare	VERB
ftr-362	1173	30	by	by	ADP
ftr-362	1173	31	an	an	DET
ftr-362	1173	32	accountant	accountant	NOUN
ftr-362	1173	33	with	with	ADP
ftr-362	1173	34	extensive	extensive	ADJ
ftr-362	1173	35	experience	experience	NOUN
ftr-362	1173	36	in	in	ADP
ftr-362	1173	37	representing	represent	VERB
ftr-362	1173	38	real	real	ADJ
ftr-362	1173	39	estate	estate	NOUN
ftr-362	1173	40	developers	developer	NOUN
ftr-362	1173	41	,	,	PUNCT
ftr-362	1173	42	(	(	PUNCT
ftr-362	1173	43	2	2	X
ftr-362	1173	44	)	)	PUNCT
ftr-362	1173	45	the	the	DET
ftr-362	1173	46	accountant	accountant	NOUN
ftr-362	1173	47	was	be	AUX
ftr-362	1173	48	aware	aware	ADJ
ftr-362	1173	49	of	of	ADP
ftr-362	1173	50	all	all	DET
ftr-362	1173	51	relevant	relevant	ADJ
ftr-362	1173	52	facts	fact	NOUN
ftr-362	1173	53	,	,	PUNCT
ftr-362	1173	54	and	and	CCONJ
ftr-362	1173	55	(	(	PUNCT
ftr-362	1173	56	3	3	X
ftr-362	1173	57	)	)	PUNCT
ftr-362	1173	58	when	when	SCONJ
ftr-362	1173	59	the	the	DET
ftr-362	1173	60	taxpayer	taxpayer	NOUN
ftr-362	1173	61	filed	file	VERB
ftr-362	1173	62	its	its	PRON
ftr-362	1173	63	return	return	NOUN
ftr-362	1173	64	,	,	PUNCT
ftr-362	1173	65	the	the	DET
ftr-362	1173	66	tax	tax	NOUN
ftr-362	1173	67	court	court	NOUN
ftr-362	1173	68	had	have	AUX
ftr-362	1173	69	not	not	PART
ftr-362	1173	70	yet	yet	ADV
ftr-362	1173	71	decided	decide	VERB
ftr-362	1173	72	teruya	teruya	NOUN
ftr-362	1173	73	bros	bros	INTJ
ftr-362	1173	74	.	.	PROPN
ftr-362	1173	75	,	,	PUNCT
ftr-362	1173	76	and	and	CCONJ
ftr-362	1173	77	while	while	SCONJ
ftr-362	1173	78	rev	rev	PROPN
ftr-362	1173	79	.	.	PROPN
ftr-362	1173	80	rul	rul	PROPN
ftr-362	1173	81	.	.	PUNCT
ftr-362	1173	82	2002	2002	NUM
ftr-362	1173	83	-	-	SYM
ftr-362	1173	84	83	83	NUM
ftr-362	1173	85	,	,	PUNCT
ftr-362	1173	86	20022	20022	NUM
ftr-362	1173	87	c.b	c.b	PROPN
ftr-362	1173	88	.	.	PROPN
ftr-362	1173	89	927	927	NUM
ftr-362	1173	90	(	(	PUNCT
ftr-362	1173	91	presaging	presage	VERB
ftr-362	1173	92	the	the	DET
ftr-362	1173	93	result	result	NOUN
ftr-362	1173	94	in	in	ADP
ftr-362	1173	95	teruya	teruya	NOUN
ftr-362	1173	96	bros	bros	INTJ
ftr-362	1173	97	.	.	PROPN
ftr-362	1173	98	)	)	PUNCT
ftr-362	1173	99	had	have	AUX
ftr-362	1173	100	been	be	AUX
ftr-362	1173	101	issued	issue	VERB
ftr-362	1173	102	,	,	PUNCT
ftr-362	1173	103	judge	judge	PROPN
ftr-362	1173	104	halpern	halpern	PROPN
ftr-362	1173	105	did	do	AUX
ftr-362	1173	106	“	"	PUNCT
ftr-362	1173	107	not	not	PART
ftr-362	1173	108	think	think	VERB
ftr-362	1173	109	that	that	SCONJ
ftr-362	1173	110	the	the	DET
ftr-362	1173	111	ruling	ruling	NOUN
ftr-362	1173	112	left	leave	VERB
ftr-362	1173	113	the	the	DET
ftr-362	1173	114	result	result	NOUN
ftr-362	1173	115	free	free	ADJ
ftr-362	1173	116	from	from	ADP
ftr-362	1173	117	doubt	doubt	NOUN
ftr-362	1173	118	.	.	PUNCT
ftr-362	1173	119	”	"	PUNCT
ftr-362	1174	1	a.	a.	NOUN
ftr-362	1174	2	“	"	PUNCT
ftr-362	1174	3	congress	congress	PROPN
ftr-362	1174	4	enacted	enact	VERB
ftr-362	1174	5	§	§	PROPN
ftr-362	1174	6	1031(f	1031(f	NUM
ftr-362	1174	7	)	)	PUNCT
ftr-362	1174	8	because	because	SCONJ
ftr-362	1174	9	of	of	ADP
ftr-362	1174	10	its	its	PRON
ftr-362	1174	11	disapproval	disapproval	NOUN
ftr-362	1174	12	of	of	ADP
ftr-362	1174	13	taxpayers	taxpayer	NOUN
ftr-362	1174	14	’	'	PUNCT
ftr-362	1174	15	use	use	NOUN
ftr-362	1174	16	of	of	ADP
ftr-362	1174	17	§	§	PROPN
ftr-362	1174	18	1031	1031	NUM
ftr-362	1174	19	to	to	ADP
ftr-362	1174	20	cash	cash	NOUN
ftr-362	1174	21	-	-	PUNCT
ftr-362	1174	22	in	in	ADP
ftr-362	1174	23	on	on	ADP
ftr-362	1174	24	a	a	DET
ftr-362	1174	25	low	low	ADJ
ftr-362	1174	26	-	-	PUNCT
ftr-362	1174	27	basis	basis	NOUN
ftr-362	1174	28	investment	investment	NOUN
ftr-362	1174	29	property	property	NOUN
ftr-362	1174	30	,	,	PUNCT
ftr-362	1174	31	but	but	CCONJ
ftr-362	1174	32	to	to	PART
ftr-362	1174	33	pay	pay	VERB
ftr-362	1174	34	taxes	taxis	NOUN
ftr-362	1174	35	as	as	SCONJ
ftr-362	1174	36	if	if	SCONJ
ftr-362	1174	37	it	it	PRON
ftr-362	1174	38	were	be	AUX
ftr-362	1174	39	cashing	cash	VERB
ftr-362	1174	40	in	in	ADP
ftr-362	1174	41	on	on	ADP
ftr-362	1174	42	the	the	DET
ftr-362	1174	43	high	high	ADJ
ftr-362	1174	44	basis	basis	NOUN
ftr-362	1174	45	property	property	NOUN
ftr-362	1174	46	;	;	PUNCT
ftr-362	1174	47	here	here	ADV
ftr-362	1174	48	,	,	PUNCT
ftr-362	1174	49	ocmulgee	ocmulgee	ADJ
ftr-362	1174	50	fields	field	NOUN
ftr-362	1174	51	and	and	CCONJ
ftr-362	1174	52	treaty	treaty	NOUN
ftr-362	1174	53	fields	field	NOUN
ftr-362	1174	54	cashed	cash	VERB
ftr-362	1174	55	in	in	ADP
ftr-362	1174	56	on	on	ADP
ftr-362	1174	57	the	the	DET
ftr-362	1174	58	low	low	ADJ
ftr-362	1174	59	-	-	PUNCT
ftr-362	1174	60	basis	basis	NOUN
ftr-362	1174	61	property	property	NOUN
ftr-362	1174	62	,	,	PUNCT
ftr-362	1174	63	wesleyan	wesleyan	NOUN
ftr-362	1174	64	station	station	NOUN
ftr-362	1174	65	,	,	PUNCT
ftr-362	1174	66	but	but	CCONJ
ftr-362	1174	67	paid	pay	VERB
ftr-362	1174	68	taxes	taxis	NOUN
ftr-362	1174	69	only	only	ADV
ftr-362	1174	70	on	on	ADP
ftr-362	1174	71	the	the	DET
ftr-362	1174	72	gains	gain	NOUN
ftr-362	1174	73	from	from	ADP
ftr-362	1174	74	treaty	treaty	NOUN
ftr-362	1174	75	fields	field	NOUN
ftr-362	1174	76	’	'	PUNCT
ftr-362	1174	77	sale	sale	NOUN
ftr-362	1174	78	of	of	ADP
ftr-362	1174	79	the	the	DET
ftr-362	1174	80	high	high	ADJ
ftr-362	1174	81	-	-	PUNCT
ftr-362	1174	82	basis	basis	NOUN
ftr-362	1174	83	property	property	NOUN
ftr-362	1174	84	,	,	PUNCT
ftr-362	1174	85	the	the	DET
ftr-362	1174	86	barnes	barne	NOUN
ftr-362	1174	87	&	&	CCONJ
ftr-362	1174	88	noble	noble	ADJ
ftr-362	1174	89	corner	corner	NOUN
ftr-362	1174	90	.	.	PUNCT
ftr-362	1174	91	”	"	PUNCT
ftr-362	1175	1	ocmulgee	ocmulgee	ADJ
ftr-362	1175	2	fields	field	NOUN
ftr-362	1175	3	,	,	PUNCT
ftr-362	1175	4	inc	inc	PROPN
ftr-362	1175	5	.	.	PROPN
ftr-362	1176	1	v.	v.	PROPN
ftr-362	1176	2	commissioner	commissioner	PROPN
ftr-362	1176	3	,	,	PUNCT
ftr-362	1176	4	613	613	NUM
ftr-362	1176	5	f.3d	f.3d	NUM
ftr-362	1176	6	1360	1360	NUM
ftr-362	1176	7	(	(	PUNCT
ftr-362	1176	8	11th	11th	ADJ
ftr-362	1176	9	cir	cir	NOUN
ftr-362	1176	10	.	.	PUNCT
ftr-362	1177	1	8/13/10	8/13/10	NUM
ftr-362	1177	2	)	)	PUNCT
ftr-362	1177	3	.	.	PUNCT
ftr-362	1178	1	in	in	ADP
ftr-362	1178	2	an	an	DET
ftr-362	1178	3	opinion	opinion	NOUN
ftr-362	1178	4	by	by	ADP
ftr-362	1178	5	judge	judge	PROPN
ftr-362	1178	6	ebel	ebel	PROPN
ftr-362	1178	7	,	,	PUNCT
ftr-362	1178	8	the	the	DET
ftr-362	1178	9	eleventh	eleventh	ADJ
ftr-362	1178	10	circuit	circuit	NOUN
ftr-362	1178	11	affirmed	affirm	VERB
ftr-362	1178	12	the	the	DET
ftr-362	1178	13	tax	tax	NOUN
ftr-362	1178	14	court	court	NOUN
ftr-362	1178	15	’s	’s	PART
ftr-362	1178	16	decision	decision	NOUN
ftr-362	1178	17	.	.	PUNCT
ftr-362	1179	1	the	the	DET
ftr-362	1179	2	court	court	NOUN
ftr-362	1179	3	characterized	characterize	VERB
ftr-362	1179	4	the	the	DET
ftr-362	1179	5	taxpayer	taxpayer	NOUN
ftr-362	1179	6	’s	’s	PART
ftr-362	1179	7	argument	argument	NOUN
ftr-362	1179	8	as	as	ADP
ftr-362	1179	9	being	be	AUX
ftr-362	1179	10	based	base	VERB
ftr-362	1179	11	on	on	ADP
ftr-362	1179	12	the	the	DET
ftr-362	1179	13	proposition	proposition	NOUN
ftr-362	1179	14	that	that	SCONJ
ftr-362	1179	15	neither	neither	CCONJ
ftr-362	1179	16	it	it	PRON
ftr-362	1179	17	nor	nor	CCONJ
ftr-362	1179	18	the	the	DET
ftr-362	1179	19	related	related	ADJ
ftr-362	1179	20	party	party	NOUN
ftr-362	1179	21	“	"	PUNCT
ftr-362	1179	22	had	have	AUX
ftr-362	1179	23	any	any	DET
ftr-362	1179	24	intent	intent	NOUN
ftr-362	1179	25	to	to	PART
ftr-362	1179	26	circumvent	circumvent	VERB
ftr-362	1179	27	the	the	DET
ftr-362	1179	28	purposes	purpose	NOUN
ftr-362	1179	29	of	of	ADP
ftr-362	1179	30	§	§	PROPN
ftr-362	1179	31	1031(f	1031(f	NUM
ftr-362	1179	32	)	)	PUNCT
ftr-362	1179	33	,	,	PUNCT
ftr-362	1179	34	”	"	PUNCT
ftr-362	1179	35	which	which	PRON
ftr-362	1179	36	it	it	PRON
ftr-362	1179	37	described	describe	VERB
ftr-362	1179	38	as	as	ADP
ftr-362	1179	39	a	a	DET
ftr-362	1179	40	challenge	challenge	NOUN
ftr-362	1179	41	to	to	ADP
ftr-362	1179	42	the	the	DET
ftr-362	1179	43	tax	tax	NOUN
ftr-362	1179	44	court	court	NOUN
ftr-362	1179	45	’s	’s	PART
ftr-362	1179	46	fact	fact	NOUN
ftr-362	1179	47	finding	find	VERB
ftr-362	1179	48	that	that	SCONJ
ftr-362	1179	49	the	the	DET
ftr-362	1179	50	taxpayer	taxpayer	NOUN
ftr-362	1179	51	“	"	PUNCT
ftr-362	1179	52	engaged	engage	VERB
ftr-362	1179	53	in	in	ADP
ftr-362	1179	54	a	a	DET
ftr-362	1179	55	series	series	NOUN
ftr-362	1179	56	of	of	ADP
ftr-362	1179	57	transactions	transaction	NOUN
ftr-362	1179	58	structured	structure	VERB
ftr-362	1179	59	to	to	PART
ftr-362	1179	60	avoid	avoid	VERB
ftr-362	1179	61	the	the	DET
ftr-362	1179	62	related	related	ADJ
ftr-362	1179	63	party	party	NOUN
ftr-362	1179	64	rules	rule	NOUN
ftr-362	1179	65	,	,	PUNCT
ftr-362	1179	66	cash	cash	NOUN
ftr-362	1179	67	in	in	ADP
ftr-362	1179	68	on	on	ADP
ftr-362	1179	69	its	its	PRON
ftr-362	1179	70	investment	investment	NOUN
ftr-362	1179	71	in	in	ADP
ftr-362	1179	72	wesleyan	wesleyan	PROPN
ftr-362	1179	73	station	station	NOUN
ftr-362	1179	74	,	,	PUNCT
ftr-362	1179	75	and	and	CCONJ
ftr-362	1179	76	avoid	avoid	VERB
ftr-362	1179	77	taxation	taxation	NOUN
ftr-362	1179	78	,	,	PUNCT
ftr-362	1179	79	”	"	PUNCT
ftr-362	1179	80	and	and	CCONJ
ftr-362	1179	81	affirmed	affirm	VERB
ftr-362	1179	82	because	because	SCONJ
ftr-362	1179	83	the	the	DET
ftr-362	1179	84	tax	tax	NOUN
ftr-362	1179	85	court	court	NOUN
ftr-362	1179	86	’s	’s	PART
ftr-362	1179	87	finding	finding	NOUN
ftr-362	1179	88	was	be	AUX
ftr-362	1179	89	not	not	PART
ftr-362	1179	90	clearly	clearly	ADV
ftr-362	1179	91	erroneous	erroneous	ADJ
ftr-362	1179	92	.	.	PUNCT
ftr-362	1180	1	the	the	DET
ftr-362	1180	2	2011	2011	NUM
ftr-362	1180	3	]	]	PUNCT
ftr-362	1180	4	recent	recent	ADJ
ftr-362	1180	5	developments	development	NOUN
ftr-362	1180	6	in	in	ADP
ftr-362	1180	7	federal	federal	ADJ
ftr-362	1180	8	income	income	NOUN
ftr-362	1180	9	taxation	taxation	NOUN
ftr-362	1180	10	621	621	NUM
ftr-362	1180	11	court	court	NOUN
ftr-362	1180	12	found	find	VERB
ftr-362	1180	13	evidence	evidence	NOUN
ftr-362	1180	14	of	of	ADP
ftr-362	1180	15	the	the	DET
ftr-362	1180	16	taxpayer	taxpayer	NOUN
ftr-362	1180	17	’s	’s	PART
ftr-362	1180	18	intent	intent	NOUN
ftr-362	1180	19	in	in	ADP
ftr-362	1180	20	the	the	DET
ftr-362	1180	21	use	use	NOUN
ftr-362	1180	22	of	of	ADP
ftr-362	1180	23	a	a	DET
ftr-362	1180	24	qualified	qualified	ADJ
ftr-362	1180	25	intermediary	intermediary	NOUN
ftr-362	1180	26	in	in	ADP
ftr-362	1180	27	a	a	DET
ftr-362	1180	28	multi	multi	ADJ
ftr-362	1180	29	-	-	ADJ
ftr-362	1180	30	cornered	cornered	ADJ
ftr-362	1180	31	exchange	exchange	NOUN
ftr-362	1180	32	,	,	PUNCT
ftr-362	1180	33	stating	state	VERB
ftr-362	1180	34	that	that	SCONJ
ftr-362	1180	35	,	,	PUNCT
ftr-362	1180	36	[	[	X
ftr-362	1180	37	w]e	w]e	NOUN
ftr-362	1180	38	can	can	AUX
ftr-362	1180	39	look	look	VERB
ftr-362	1180	40	to	to	ADP
ftr-362	1180	41	the	the	DET
ftr-362	1180	42	unneeded	unneeded	ADJ
ftr-362	1180	43	complexity	complexity	NOUN
ftr-362	1180	44	in	in	ADP
ftr-362	1180	45	the	the	DET
ftr-362	1180	46	series	series	NOUN
ftr-362	1180	47	of	of	ADP
ftr-362	1180	48	transactions	transaction	NOUN
ftr-362	1180	49	to	to	PART
ftr-362	1180	50	help	help	VERB
ftr-362	1180	51	us	we	PRON
ftr-362	1180	52	in	in	ADP
ftr-362	1180	53	inferring	infer	VERB
ftr-362	1180	54	ocmulgee	ocmulgee	ADJ
ftr-362	1180	55	fields	field	NOUN
ftr-362	1180	56	’	'	PUNCT
ftr-362	1180	57	intent	intent	NOUN
ftr-362	1180	58	.	.	PUNCT
ftr-362	1180	59	...	...	PUNCT
ftr-362	1181	1	ocmulgee	ocmulgee	ADJ
ftr-362	1181	2	fields	field	NOUN
ftr-362	1181	3	could	could	AUX
ftr-362	1181	4	have	have	AUX
ftr-362	1181	5	achieved	achieve	VERB
ftr-362	1181	6	the	the	DET
ftr-362	1181	7	same	same	ADJ
ftr-362	1181	8	result	result	NOUN
ftr-362	1181	9	by	by	ADP
ftr-362	1181	10	simply	simply	ADV
ftr-362	1181	11	engaging	engage	VERB
ftr-362	1181	12	in	in	ADP
ftr-362	1181	13	a	a	DET
ftr-362	1181	14	direct	direct	ADJ
ftr-362	1181	15	exchange	exchange	NOUN
ftr-362	1181	16	of	of	ADP
ftr-362	1181	17	property	property	NOUN
ftr-362	1181	18	with	with	ADP
ftr-362	1181	19	treaty	treaty	NOUN
ftr-362	1181	20	fields	field	NOUN
ftr-362	1181	21	,	,	PUNCT
ftr-362	1181	22	and	and	CCONJ
ftr-362	1181	23	treaty	treaty	NOUN
ftr-362	1181	24	fields	field	NOUN
ftr-362	1181	25	could	could	AUX
ftr-362	1181	26	have	have	AUX
ftr-362	1181	27	then	then	ADV
ftr-362	1181	28	sold	sell	VERB
ftr-362	1181	29	wesleyan	wesleyan	NOUN
ftr-362	1181	30	station	station	NOUN
ftr-362	1181	31	...	...	PUNCT
ftr-362	1181	32	.	.	PUNCT
ftr-362	1182	1	if	if	SCONJ
ftr-362	1182	2	ocmulgee	ocmulgee	ADJ
ftr-362	1182	3	fields	field	NOUN
ftr-362	1182	4	had	have	AUX
ftr-362	1182	5	taken	take	VERB
ftr-362	1182	6	this	this	DET
ftr-362	1182	7	approach	approach	NOUN
ftr-362	1182	8	,	,	PUNCT
ftr-362	1182	9	however	however	ADV
ftr-362	1182	10	,	,	PUNCT
ftr-362	1182	11	§	§	PROPN
ftr-362	1182	12	1031(f)(1	1031(f)(1	NUM
ftr-362	1182	13	)	)	PUNCT
ftr-362	1182	14	would	would	AUX
ftr-362	1182	15	have	have	AUX
ftr-362	1182	16	automatically	automatically	ADV
ftr-362	1182	17	disallowed	disallow	VERB
ftr-362	1182	18	nonrecognition	nonrecognition	NOUN
ftr-362	1182	19	treatment	treatment	NOUN
ftr-362	1182	20	for	for	ADP
ftr-362	1182	21	the	the	DET
ftr-362	1182	22	exchange	exchange	NOUN
ftr-362	1182	23	because	because	SCONJ
ftr-362	1182	24	treaty	treaty	NOUN
ftr-362	1182	25	fields	field	NOUN
ftr-362	1182	26	disposed	dispose	VERB
ftr-362	1182	27	of	of	ADP
ftr-362	1182	28	wesleyan	wesleyan	NOUN
ftr-362	1182	29	station	station	NOUN
ftr-362	1182	30	within	within	ADP
ftr-362	1182	31	two	two	NUM
ftr-362	1182	32	years	year	NOUN
ftr-362	1182	33	of	of	ADP
ftr-362	1182	34	the	the	DET
ftr-362	1182	35	exchange	exchange	NOUN
ftr-362	1182	36	.	.	PUNCT
ftr-362	1183	1	•	•	NOUN
ftr-362	1183	2	the	the	DET
ftr-362	1183	3	court	court	NOUN
ftr-362	1183	4	rejected	reject	VERB
ftr-362	1183	5	the	the	DET
ftr-362	1183	6	taxpayer	taxpayer	NOUN
ftr-362	1183	7	’s	’s	PART
ftr-362	1183	8	argument	argument	NOUN
ftr-362	1183	9	that	that	SCONJ
ftr-362	1183	10	the	the	DET
ftr-362	1183	11	related	relate	VERB
ftr-362	1183	12	party	party	NOUN
ftr-362	1183	13	exchange	exchange	NOUN
ftr-362	1183	14	was	be	AUX
ftr-362	1183	15	“	"	PUNCT
ftr-362	1183	16	merely	merely	ADV
ftr-362	1183	17	a	a	DET
ftr-362	1183	18	fall	fall	NOUN
ftr-362	1183	19	-	-	PUNCT
ftr-362	1183	20	back	back	NOUN
ftr-362	1183	21	position	position	NOUN
ftr-362	1183	22	,	,	PUNCT
ftr-362	1183	23	”	"	PUNCT
ftr-362	1183	24	because	because	SCONJ
ftr-362	1183	25	that	that	DET
ftr-362	1183	26	argument	argument	NOUN
ftr-362	1183	27	was	be	AUX
ftr-362	1183	28	inconsistent	inconsistent	ADJ
ftr-362	1183	29	with	with	ADP
ftr-362	1183	30	the	the	DET
ftr-362	1183	31	fact	fact	NOUN
ftr-362	1183	32	that	that	SCONJ
ftr-362	1183	33	the	the	DET
ftr-362	1183	34	taxpayer	taxpayer	NOUN
ftr-362	1183	35	had	have	AUX
ftr-362	1183	36	examined	examine	VERB
ftr-362	1183	37	only	only	ADV
ftr-362	1183	38	a	a	DET
ftr-362	1183	39	small	small	ADJ
ftr-362	1183	40	number	number	NOUN
ftr-362	1183	41	of	of	ADP
ftr-362	1183	42	alternative	alternative	ADJ
ftr-362	1183	43	properties	property	NOUN
ftr-362	1183	44	and	and	CCONJ
ftr-362	1183	45	entered	enter	VERB
ftr-362	1183	46	into	into	ADP
ftr-362	1183	47	the	the	DET
ftr-362	1183	48	transaction	transaction	NOUN
ftr-362	1183	49	after	after	ADP
ftr-362	1183	50	only	only	ADV
ftr-362	1183	51	six	six	NUM
ftr-362	1183	52	days	day	NOUN
ftr-362	1183	53	.	.	PUNCT
ftr-362	1184	1	2	2	X
ftr-362	1184	2	.	.	X
ftr-362	1184	3	i	i	PRON
ftr-362	1184	4	woulda	woulda	ADJ
ftr-362	1184	5	completed	complete	VERB
ftr-362	1184	6	my	my	PRON
ftr-362	1184	7	like	like	ADJ
ftr-362	1184	8	-	-	PUNCT
ftr-362	1184	9	kind	kind	NOUN
ftr-362	1184	10	exchange	exchange	NOUN
ftr-362	1184	11	,	,	PUNCT
ftr-362	1184	12	but	but	CCONJ
ftr-362	1184	13	the	the	DET
ftr-362	1184	14	qi	qi	NOUN
ftr-362	1184	15	went	go	VERB
ftr-362	1184	16	belly	belly	NOUN
ftr-362	1184	17	-	-	PUNCT
ftr-362	1184	18	up	up	NOUN
ftr-362	1184	19	.	.	PUNCT
ftr-362	1185	1	can	can	AUX
ftr-362	1185	2	you	you	PRON
ftr-362	1185	3	help	help	VERB
ftr-362	1185	4	me	i	PRON
ftr-362	1185	5	mr	mr	PROPN
ftr-362	1185	6	.	.	PROPN
ftr-362	1185	7	commish	commish	PROPN
ftr-362	1185	8	?	?	PUNCT
ftr-362	1186	1	no	no	INTJ
ftr-362	1186	2	;	;	PUNCT
ftr-362	1186	3	unfortunately	unfortunately	ADV
ftr-362	1186	4	,	,	PUNCT
ftr-362	1186	5	there	there	PRON
ftr-362	1186	6	is	be	VERB
ftr-362	1186	7	no	no	DET
ftr-362	1186	8	relief	relief	NOUN
ftr-362	1186	9	which	which	PRON
ftr-362	1186	10	would	would	AUX
ftr-362	1186	11	allow	allow	VERB
ftr-362	1186	12	the	the	DET
ftr-362	1186	13	taxpayer	taxpayer	NOUN
ftr-362	1186	14	to	to	PART
ftr-362	1186	15	complete	complete	VERB
ftr-362	1186	16	the	the	DET
ftr-362	1186	17	§	§	PROPN
ftr-362	1186	18	1031	1031	NUM
ftr-362	1186	19	exchange	exchange	NOUN
ftr-362	1186	20	.	.	PUNCT
ftr-362	1187	1	rev	rev	PROPN
ftr-362	1187	2	.	.	PROPN
ftr-362	1187	3	proc	proc	PROPN
ftr-362	1187	4	.	.	PUNCT
ftr-362	1188	1	2010	2010	NUM
ftr-362	1188	2	-	-	SYM
ftr-362	1188	3	14	14	NUM
ftr-362	1188	4	,	,	PUNCT
ftr-362	1188	5	2010	2010	NUM
ftr-362	1188	6	-	-	SYM
ftr-362	1188	7	12	12	NUM
ftr-362	1188	8	i.r.b	i.r.b	NOUN
ftr-362	1188	9	.	.	PUNCT
ftr-362	1189	1	456	456	NUM
ftr-362	1189	2	(	(	PUNCT
ftr-362	1189	3	3/5/10	3/5/10	NUM
ftr-362	1189	4	)	)	PUNCT
ftr-362	1189	5	.	.	PUNCT
ftr-362	1190	1	this	this	DET
ftr-362	1190	2	revenue	revenue	NOUN
ftr-362	1190	3	procedure	procedure	NOUN
ftr-362	1190	4	provides	provide	VERB
ftr-362	1190	5	a	a	DET
ftr-362	1190	6	safe	safe	ADJ
ftr-362	1190	7	harbor	harbor	NOUN
ftr-362	1190	8	method	method	NOUN
ftr-362	1190	9	for	for	ADP
ftr-362	1190	10	reporting	report	VERB
ftr-362	1190	11	gain	gain	NOUN
ftr-362	1190	12	or	or	CCONJ
ftr-362	1190	13	loss	loss	NOUN
ftr-362	1190	14	by	by	ADP
ftr-362	1190	15	taxpayers	taxpayer	NOUN
ftr-362	1190	16	who	who	PRON
ftr-362	1190	17	are	be	AUX
ftr-362	1190	18	unable	unable	ADJ
ftr-362	1190	19	to	to	PART
ftr-362	1190	20	complete	complete	VERB
ftr-362	1190	21	deferred	defer	VERB
ftr-362	1190	22	like	like	ADP
ftr-362	1190	23	-	-	PUNCT
ftr-362	1190	24	kind	kind	NOUN
ftr-362	1190	25	exchanges	exchange	NOUN
ftr-362	1190	26	solely	solely	ADV
ftr-362	1190	27	because	because	SCONJ
ftr-362	1190	28	the	the	DET
ftr-362	1190	29	qi	qi	NOUN
ftr-362	1190	30	has	have	AUX
ftr-362	1190	31	defaulted	default	VERB
ftr-362	1190	32	on	on	ADP
ftr-362	1190	33	its	its	PRON
ftr-362	1190	34	obligation	obligation	NOUN
ftr-362	1190	35	to	to	PART
ftr-362	1190	36	acquire	acquire	VERB
ftr-362	1190	37	and	and	CCONJ
ftr-362	1190	38	transfer	transfer	VERB
ftr-362	1190	39	replacement	replacement	NOUN
ftr-362	1190	40	property	property	NOUN
ftr-362	1190	41	as	as	ADP
ftr-362	1190	42	a	a	DET
ftr-362	1190	43	result	result	NOUN
ftr-362	1190	44	of	of	ADP
ftr-362	1190	45	the	the	DET
ftr-362	1190	46	qi	qi	PROPN
ftr-362	1190	47	’s	’s	PART
ftr-362	1190	48	bankruptcy	bankruptcy	NOUN
ftr-362	1190	49	or	or	CCONJ
ftr-362	1190	50	receivership	receivership	NOUN
ftr-362	1190	51	under	under	ADP
ftr-362	1190	52	federal	federal	ADJ
ftr-362	1190	53	or	or	CCONJ
ftr-362	1190	54	state	state	NOUN
ftr-362	1190	55	law	law	NOUN
ftr-362	1190	56	,	,	PUNCT
ftr-362	1190	57	provided	provide	VERB
ftr-362	1190	58	three	three	NUM
ftr-362	1190	59	additional	additional	ADJ
ftr-362	1190	60	conditions	condition	NOUN
ftr-362	1190	61	have	have	AUX
ftr-362	1190	62	been	be	AUX
ftr-362	1190	63	met	meet	VERB
ftr-362	1190	64	.	.	PUNCT
ftr-362	1191	1	the	the	DET
ftr-362	1191	2	taxpayer	taxpayer	NOUN
ftr-362	1191	3	must	must	AUX
ftr-362	1191	4	have	have	AUX
ftr-362	1191	5	:	:	PUNCT
ftr-362	1191	6	(	(	PUNCT
ftr-362	1191	7	1	1	X
ftr-362	1191	8	)	)	PUNCT
ftr-362	1191	9	transferred	transfer	VERB
ftr-362	1191	10	the	the	DET
ftr-362	1191	11	relinquished	relinquished	ADJ
ftr-362	1191	12	property	property	NOUN
ftr-362	1191	13	to	to	ADP
ftr-362	1191	14	a	a	DET
ftr-362	1191	15	qi	qi	NOUN
ftr-362	1191	16	in	in	ADP
ftr-362	1191	17	accordance	accordance	NOUN
ftr-362	1191	18	with	with	ADP
ftr-362	1191	19	reg	reg	NOUN
ftr-362	1191	20	.	.	PUNCT
ftr-362	1192	1	§	§	PROPN
ftr-362	1192	2	1.1031(k)-1(g)(4	1.1031(k)-1(g)(4	NUM
ftr-362	1192	3	)	)	PUNCT
ftr-362	1192	4	;	;	PUNCT
ftr-362	1192	5	(	(	PUNCT
ftr-362	1192	6	2	2	X
ftr-362	1192	7	)	)	PUNCT
ftr-362	1192	8	properly	properly	ADV
ftr-362	1192	9	identified	identify	VERB
ftr-362	1192	10	replacement	replacement	NOUN
ftr-362	1192	11	property	property	NOUN
ftr-362	1192	12	within	within	ADP
ftr-362	1192	13	the	the	DET
ftr-362	1192	14	identification	identification	NOUN
ftr-362	1192	15	period	period	NOUN
ftr-362	1192	16	(	(	PUNCT
ftr-362	1192	17	unless	unless	SCONJ
ftr-362	1192	18	the	the	DET
ftr-362	1192	19	qi	qi	PROPN
ftr-362	1192	20	’s	’s	PART
ftr-362	1192	21	default	default	NOUN
ftr-362	1192	22	occurs	occur	VERB
ftr-362	1192	23	during	during	ADP
ftr-362	1192	24	that	that	DET
ftr-362	1192	25	period	period	NOUN
ftr-362	1192	26	)	)	PUNCT
ftr-362	1192	27	;	;	PUNCT
ftr-362	1192	28	and	and	CCONJ
ftr-362	1192	29	(	(	PUNCT
ftr-362	1192	30	3	3	X
ftr-362	1192	31	)	)	PUNCT
ftr-362	1192	32	not	not	PART
ftr-362	1192	33	actually	actually	ADV
ftr-362	1192	34	or	or	CCONJ
ftr-362	1192	35	constructively	constructively	ADV
ftr-362	1192	36	receive	receive	VERB
ftr-362	1192	37	any	any	DET
ftr-362	1192	38	proceeds	proceed	NOUN
ftr-362	1192	39	from	from	ADP
ftr-362	1192	40	the	the	DET
ftr-362	1192	41	disposition	disposition	NOUN
ftr-362	1192	42	of	of	ADP
ftr-362	1192	43	the	the	DET
ftr-362	1192	44	relinquished	relinquished	ADJ
ftr-362	1192	45	property	property	NOUN
ftr-362	1192	46	(	(	PUNCT
ftr-362	1192	47	excluding	exclude	VERB
ftr-362	1192	48	the	the	DET
ftr-362	1192	49	qi	qi	PROPN
ftr-362	1192	50	’s	’s	PART
ftr-362	1192	51	assumption	assumption	NOUN
ftr-362	1192	52	of	of	ADP
ftr-362	1192	53	debts	debt	NOUN
ftr-362	1192	54	on	on	ADP
ftr-362	1192	55	the	the	DET
ftr-362	1192	56	relinquished	relinquished	ADJ
ftr-362	1192	57	property	property	NOUN
ftr-362	1192	58	)	)	PUNCT
ftr-362	1192	59	before	before	SCONJ
ftr-362	1192	60	the	the	DET
ftr-362	1192	61	qi	qi	PROPN
ftr-362	1192	62	entered	enter	VERB
ftr-362	1192	63	bankruptcy	bankruptcy	NOUN
ftr-362	1192	64	or	or	CCONJ
ftr-362	1192	65	receivership	receivership	NOUN
ftr-362	1192	66	.	.	PUNCT
ftr-362	1193	1	under	under	ADP
ftr-362	1193	2	the	the	DET
ftr-362	1193	3	safe	safe	ADJ
ftr-362	1193	4	-	-	PUNCT
ftr-362	1193	5	harbor	harbor	NOUN
ftr-362	1193	6	,	,	PUNCT
ftr-362	1193	7	the	the	DET
ftr-362	1193	8	taxpayer	taxpayer	NOUN
ftr-362	1193	9	may	may	AUX
ftr-362	1193	10	report	report	VERB
ftr-362	1193	11	gain	gain	VERB
ftr-362	1193	12	under	under	ADP
ftr-362	1193	13	a	a	DET
ftr-362	1193	14	“	"	PUNCT
ftr-362	1193	15	safe	safe	ADJ
ftr-362	1193	16	harbor	harbor	NOUN
ftr-362	1193	17	gross	gross	ADJ
ftr-362	1193	18	profit	profit	NOUN
ftr-362	1193	19	ratio	ratio	NOUN
ftr-362	1193	20	method	method	NOUN
ftr-362	1193	21	”	"	PUNCT
ftr-362	1193	22	provided	provide	VERB
ftr-362	1193	23	in	in	ADP
ftr-362	1193	24	the	the	DET
ftr-362	1193	25	revenue	revenue	NOUN
ftr-362	1193	26	procedure	procedure	NOUN
ftr-362	1193	27	,	,	PUNCT
ftr-362	1193	28	which	which	PRON
ftr-362	1193	29	is	be	AUX
ftr-362	1193	30	essentially	essentially	ADV
ftr-362	1193	31	the	the	DET
ftr-362	1193	32	§	§	ADJ
ftr-362	1193	33	453	453	NUM
ftr-362	1193	34	installment	installment	NOUN
ftr-362	1193	35	method	method	NOUN
ftr-362	1193	36	.	.	PUNCT
ftr-362	1194	1	however	however	ADV
ftr-362	1194	2	,	,	PUNCT
ftr-362	1194	3	unlike	unlike	ADP
ftr-362	1194	4	normal	normal	ADJ
ftr-362	1194	5	§	§	NOUN
ftr-362	1194	6	453	453	NUM
ftr-362	1194	7	installment	installment	NOUN
ftr-362	1194	8	reporting	reporting	NOUN
ftr-362	1194	9	,	,	PUNCT
ftr-362	1194	10	§	§	PROPN
ftr-362	1194	11	1245	1245	NUM
ftr-362	1194	12	and	and	CCONJ
ftr-362	1194	13	§	§	PROPN
ftr-362	1194	14	1250	1250	NUM
ftr-362	1194	15	recapture	recapture	NOUN
ftr-362	1194	16	gain	gain	NOUN
ftr-362	1194	17	may	may	AUX
ftr-362	1194	18	be	be	AUX
ftr-362	1194	19	reported	report	VERB
ftr-362	1194	20	under	under	ADP
ftr-362	1194	21	the	the	DET
ftr-362	1194	22	“	"	PUNCT
ftr-362	1194	23	safe	safe	ADJ
ftr-362	1194	24	harbor	harbor	NOUN
ftr-362	1194	25	gross	gross	ADJ
ftr-362	1194	26	profit	profit	NOUN
ftr-362	1194	27	ratio	ratio	NOUN
ftr-362	1194	28	method	method	NOUN
ftr-362	1194	29	;	;	PUNCT
ftr-362	1194	30	”	"	PUNCT
ftr-362	1194	31	however	however	ADV
ftr-362	1194	32	,	,	PUNCT
ftr-362	1194	33	depreciation	depreciation	NOUN
ftr-362	1194	34	recapture	recapture	NOUN
ftr-362	1194	35	income	income	NOUN
ftr-362	1194	36	is	be	AUX
ftr-362	1194	37	recognized	recognize	VERB
ftr-362	1194	38	before	before	SCONJ
ftr-362	1194	39	any	any	DET
ftr-362	1194	40	§	§	PROPN
ftr-362	1194	41	1231	1231	NUM
ftr-362	1194	42	or	or	CCONJ
ftr-362	1194	43	capital	capital	NOUN
ftr-362	1194	44	gain	gain	NOUN
ftr-362	1194	45	is	be	AUX
ftr-362	1194	46	recognized	recognize	VERB
ftr-362	1194	47	.	.	PUNCT
ftr-362	1195	1	interest	interest	NOUN
ftr-362	1195	2	must	must	AUX
ftr-362	1195	3	be	be	AUX
ftr-362	1195	4	imputed	impute	VERB
ftr-362	1195	5	under	under	ADP
ftr-362	1195	6	§	§	PROPN
ftr-362	1195	7	483	483	NUM
ftr-362	1195	8	or	or	CCONJ
ftr-362	1195	9	§	§	PROPN
ftr-362	1195	10	1274	1274	NUM
ftr-362	1195	11	,	,	PUNCT
ftr-362	1195	12	as	as	ADP
ftr-362	1195	13	appropriate	appropriate	ADJ
ftr-362	1195	14	.	.	PUNCT
ftr-362	1196	1	for	for	ADP
ftr-362	1196	2	this	this	DET
ftr-362	1196	3	purpose	purpose	NOUN
ftr-362	1196	4	,	,	PUNCT
ftr-362	1196	5	the	the	DET
ftr-362	1196	6	taxpayer	taxpayer	NOUN
ftr-362	1196	7	is	be	AUX
ftr-362	1196	8	treated	treat	VERB
ftr-362	1196	9	as	as	ADP
ftr-362	1196	10	selling	sell	VERB
ftr-362	1196	11	the	the	DET
ftr-362	1196	12	relinquished	relinquished	ADJ
ftr-362	1196	13	property	property	NOUN
ftr-362	1196	14	on	on	ADP
ftr-362	1196	15	the	the	DET
ftr-362	1196	16	date	date	NOUN
ftr-362	1196	17	of	of	ADP
ftr-362	1196	18	the	the	DET
ftr-362	1196	19	confirmation	confirmation	NOUN
ftr-362	1196	20	of	of	ADP
ftr-362	1196	21	the	the	DET
ftr-362	1196	22	bankruptcy	bankruptcy	NOUN
ftr-362	1196	23	plan	plan	NOUN
ftr-362	1196	24	or	or	CCONJ
ftr-362	1196	25	other	other	ADJ
ftr-362	1196	26	court	court	NOUN
ftr-362	1196	27	order	order	NOUN
ftr-362	1196	28	that	that	PRON
ftr-362	1196	29	resolves	resolve	VERB
ftr-362	1196	30	the	the	DET
ftr-362	1196	31	taxpayer	taxpayer	NOUN
ftr-362	1196	32	’s	’s	PART
ftr-362	1196	33	claim	claim	NOUN
ftr-362	1196	34	against	against	ADP
ftr-362	1196	35	the	the	DET
ftr-362	1196	36	qi	qi	PROPN
ftr-362	1196	37	.	.	PUNCT
ftr-362	1197	1	thus	thus	ADV
ftr-362	1197	2	,	,	PUNCT
ftr-362	1197	3	if	if	SCONJ
ftr-362	1197	4	the	the	DET
ftr-362	1197	5	only	only	ADJ
ftr-362	1197	6	payment	payment	NOUN
ftr-362	1197	7	in	in	ADP
ftr-362	1197	8	full	full	ADJ
ftr-362	1197	9	satisfaction	satisfaction	NOUN
ftr-362	1197	10	of	of	ADP
ftr-362	1197	11	the	the	DET
ftr-362	1197	12	taxpayer	taxpayer	NOUN
ftr-362	1197	13	’s	’s	PART
ftr-362	1197	14	622	622	NUM
ftr-362	1197	15	florida	florida	PROPN
ftr-362	1197	16	tax	tax	NOUN
ftr-362	1197	17	review	review	NOUN
ftr-362	1197	18	[	[	X
ftr-362	1197	19	vol	vol	NOUN
ftr-362	1197	20	.	.	PUNCT
ftr-362	1198	1	10:9	10:9	NUM
ftr-362	1198	2	claim	claim	NOUN
ftr-362	1198	3	is	be	AUX
ftr-362	1198	4	received	receive	VERB
ftr-362	1198	5	by	by	ADP
ftr-362	1198	6	the	the	DET
ftr-362	1198	7	taxpayer	taxpayer	NOUN
ftr-362	1198	8	on	on	ADP
ftr-362	1198	9	or	or	CCONJ
ftr-362	1198	10	before	before	ADP
ftr-362	1198	11	the	the	DET
ftr-362	1198	12	date	date	NOUN
ftr-362	1198	13	that	that	PRON
ftr-362	1198	14	is	be	AUX
ftr-362	1198	15	six	six	NUM
ftr-362	1198	16	months	month	NOUN
ftr-362	1198	17	after	after	ADP
ftr-362	1198	18	the	the	DET
ftr-362	1198	19	safe	safe	ADJ
ftr-362	1198	20	harbor	harbor	NOUN
ftr-362	1198	21	sale	sale	NOUN
ftr-362	1198	22	date	date	NOUN
ftr-362	1198	23	,	,	PUNCT
ftr-362	1198	24	then	then	ADV
ftr-362	1198	25	no	no	DET
ftr-362	1198	26	interest	interest	NOUN
ftr-362	1198	27	is	be	AUX
ftr-362	1198	28	imputed	impute	VERB
ftr-362	1198	29	.	.	PUNCT
ftr-362	1199	1	if	if	SCONJ
ftr-362	1199	2	a	a	DET
ftr-362	1199	3	loss	loss	NOUN
ftr-362	1199	4	is	be	AUX
ftr-362	1199	5	realized	realize	VERB
ftr-362	1199	6	,	,	PUNCT
ftr-362	1199	7	the	the	DET
ftr-362	1199	8	timing	timing	NOUN
ftr-362	1199	9	of	of	ADP
ftr-362	1199	10	a	a	DET
ftr-362	1199	11	loss	loss	NOUN
ftr-362	1199	12	deduction	deduction	NOUN
ftr-362	1199	13	is	be	AUX
ftr-362	1199	14	governed	govern	VERB
ftr-362	1199	15	by	by	ADP
ftr-362	1199	16	normal	normal	ADJ
ftr-362	1199	17	§	§	PROPN
ftr-362	1199	18	165	165	NUM
ftr-362	1199	19	principles	principle	NOUN
ftr-362	1199	20	.	.	PUNCT
ftr-362	1200	1	•	•	INTJ
ftr-362	1200	2	we	we	PRON
ftr-362	1200	3	think	think	VERB
ftr-362	1200	4	this	this	PRON
ftr-362	1200	5	could	could	AUX
ftr-362	1200	6	result	result	VERB
ftr-362	1200	7	in	in	ADP
ftr-362	1200	8	open	open	ADJ
ftr-362	1200	9	transaction	transaction	NOUN
ftr-362	1200	10	treatment	treatment	NOUN
ftr-362	1200	11	for	for	ADP
ftr-362	1200	12	loss	loss	NOUN
ftr-362	1200	13	recognition	recognition	NOUN
ftr-362	1200	14	.	.	PUNCT
ftr-362	1201	1	3	3	X
ftr-362	1201	2	.	.	X
ftr-362	1201	3	the	the	DET
ftr-362	1201	4	april	april	PROPN
ftr-362	1201	5	’s	’s	PART
ftr-362	1201	6	fool	fool	NOUN
ftr-362	1201	7	joke	joke	NOUN
ftr-362	1201	8	is	be	AUX
ftr-362	1201	9	on	on	ADP
ftr-362	1201	10	the	the	DET
ftr-362	1201	11	taxpayer	taxpayer	NOUN
ftr-362	1201	12	.	.	PUNCT
ftr-362	1202	1	goolsby	goolsby	PROPN
ftr-362	1202	2	v.	v.	ADP
ftr-362	1202	3	commissioner	commissioner	PROPN
ftr-362	1202	4	,	,	PUNCT
ftr-362	1202	5	t.c	t.c	PROPN
ftr-362	1202	6	.	.	PROPN
ftr-362	1202	7	memo	memo	NOUN
ftr-362	1202	8	.	.	PUNCT
ftr-362	1203	1	2010	2010	NUM
ftr-362	1203	2	-	-	SYM
ftr-362	1203	3	64	64	NUM
ftr-362	1203	4	(	(	PUNCT
ftr-362	1203	5	4/1/10	4/1/10	NUM
ftr-362	1203	6	)	)	PUNCT
ftr-362	1203	7	.	.	PUNCT
ftr-362	1204	1	a	a	DET
ftr-362	1204	2	residence	residence	NOUN
ftr-362	1204	3	acquired	acquire	VERB
ftr-362	1204	4	in	in	ADP
ftr-362	1204	5	an	an	DET
ftr-362	1204	6	exchange	exchange	NOUN
ftr-362	1204	7	was	be	AUX
ftr-362	1204	8	not	not	PART
ftr-362	1204	9	property	property	NOUN
ftr-362	1204	10	held	hold	VERB
ftr-362	1204	11	for	for	ADP
ftr-362	1204	12	investment	investment	NOUN
ftr-362	1204	13	or	or	CCONJ
ftr-362	1204	14	for	for	ADP
ftr-362	1204	15	use	use	NOUN
ftr-362	1204	16	in	in	ADP
ftr-362	1204	17	a	a	DET
ftr-362	1204	18	trade	trade	NOUN
ftr-362	1204	19	or	or	CCONJ
ftr-362	1204	20	business	business	NOUN
ftr-362	1204	21	and	and	CCONJ
ftr-362	1204	22	the	the	DET
ftr-362	1204	23	exchange	exchange	NOUN
ftr-362	1204	24	of	of	ADP
ftr-362	1204	25	the	the	DET
ftr-362	1204	26	surrendered	surrendered	ADJ
ftr-362	1204	27	property	property	NOUN
ftr-362	1204	28	did	do	AUX
ftr-362	1204	29	not	not	PART
ftr-362	1204	30	qualify	qualify	VERB
ftr-362	1204	31	for	for	ADP
ftr-362	1204	32	nonrecognition	nonrecognition	NOUN
ftr-362	1204	33	under	under	ADP
ftr-362	1204	34	§	§	PROPN
ftr-362	1204	35	1031	1031	NUM
ftr-362	1204	36	,	,	PUNCT
ftr-362	1204	37	even	even	ADV
ftr-362	1204	38	though	though	SCONJ
ftr-362	1204	39	the	the	DET
ftr-362	1204	40	taxpayer	taxpayer	NOUN
ftr-362	1204	41	made	make	VERB
ftr-362	1204	42	minimal	minimal	ADJ
ftr-362	1204	43	efforts	effort	NOUN
ftr-362	1204	44	to	to	PART
ftr-362	1204	45	rent	rent	VERB
ftr-362	1204	46	out	out	ADP
ftr-362	1204	47	the	the	DET
ftr-362	1204	48	property	property	NOUN
ftr-362	1204	49	before	before	ADP
ftr-362	1204	50	taking	take	VERB
ftr-362	1204	51	up	up	ADP
ftr-362	1204	52	residence	residence	NOUN
ftr-362	1204	53	.	.	PUNCT
ftr-362	1205	1	the	the	DET
ftr-362	1205	2	taxpayer	taxpayer	NOUN
ftr-362	1205	3	moved	move	VERB
ftr-362	1205	4	into	into	ADP
ftr-362	1205	5	the	the	DET
ftr-362	1205	6	property	property	NOUN
ftr-362	1205	7	within	within	ADP
ftr-362	1205	8	months	month	NOUN
ftr-362	1205	9	after	after	ADP
ftr-362	1205	10	acquiring	acquire	VERB
ftr-362	1205	11	it	it	PRON
ftr-362	1205	12	,	,	PUNCT
ftr-362	1205	13	and	and	CCONJ
ftr-362	1205	14	the	the	DET
ftr-362	1205	15	residence	residence	NOUN
ftr-362	1205	16	was	be	AUX
ftr-362	1205	17	more	more	ADJ
ftr-362	1205	18	than	than	ADP
ftr-362	1205	19	temporary	temporary	ADJ
ftr-362	1205	20	.	.	PUNCT
ftr-362	1206	1	the	the	DET
ftr-362	1206	2	contract	contract	NOUN
ftr-362	1206	3	for	for	ADP
ftr-362	1206	4	purchase	purchase	NOUN
ftr-362	1206	5	was	be	AUX
ftr-362	1206	6	contingent	contingent	ADJ
ftr-362	1206	7	upon	upon	SCONJ
ftr-362	1206	8	the	the	DET
ftr-362	1206	9	sale	sale	NOUN
ftr-362	1206	10	of	of	ADP
ftr-362	1206	11	the	the	DET
ftr-362	1206	12	taxpayer	taxpayer	NOUN
ftr-362	1206	13	’s	’s	PART
ftr-362	1206	14	prior	prior	ADJ
ftr-362	1206	15	principal	principal	ADJ
ftr-362	1206	16	residence	residence	NOUN
ftr-362	1206	17	.	.	PUNCT
ftr-362	1207	1	the	the	DET
ftr-362	1207	2	taxpayer	taxpayer	NOUN
ftr-362	1207	3	’s	’s	PART
ftr-362	1207	4	interaction	interaction	NOUN
ftr-362	1207	5	with	with	ADP
ftr-362	1207	6	the	the	DET
ftr-362	1207	7	qualified	qualified	ADJ
ftr-362	1207	8	intermediary	intermediary	NOUN
ftr-362	1207	9	evidenced	evidence	VERB
ftr-362	1207	10	a	a	DET
ftr-362	1207	11	lack	lack	NOUN
ftr-362	1207	12	of	of	ADP
ftr-362	1207	13	investment	investment	NOUN
ftr-362	1207	14	intent	intent	NOUN
ftr-362	1207	15	at	at	ADP
ftr-362	1207	16	the	the	DET
ftr-362	1207	17	time	time	NOUN
ftr-362	1207	18	of	of	ADP
ftr-362	1207	19	the	the	DET
ftr-362	1207	20	exchange	exchange	NOUN
ftr-362	1207	21	.	.	PUNCT
ftr-362	1208	1	before	before	ADP
ftr-362	1208	2	purchasing	purchase	VERB
ftr-362	1208	3	the	the	DET
ftr-362	1208	4	property	property	NOUN
ftr-362	1208	5	,	,	PUNCT
ftr-362	1208	6	the	the	DET
ftr-362	1208	7	taxpayer	taxpayer	NOUN
ftr-362	1208	8	sought	seek	VERB
ftr-362	1208	9	advice	advice	NOUN
ftr-362	1208	10	regarding	regard	VERB
ftr-362	1208	11	whether	whether	SCONJ
ftr-362	1208	12	he	he	PRON
ftr-362	1208	13	could	could	AUX
ftr-362	1208	14	move	move	VERB
ftr-362	1208	15	into	into	ADP
ftr-362	1208	16	the	the	DET
ftr-362	1208	17	property	property	NOUN
ftr-362	1208	18	if	if	SCONJ
ftr-362	1208	19	renters	renter	NOUN
ftr-362	1208	20	could	could	AUX
ftr-362	1208	21	not	not	PART
ftr-362	1208	22	be	be	AUX
ftr-362	1208	23	found	find	VERB
ftr-362	1208	24	,	,	PUNCT
ftr-362	1208	25	evidencing	evidence	VERB
ftr-362	1208	26	contemplation	contemplation	NOUN
ftr-362	1208	27	of	of	ADP
ftr-362	1208	28	use	use	NOUN
ftr-362	1208	29	of	of	ADP
ftr-362	1208	30	the	the	DET
ftr-362	1208	31	property	property	NOUN
ftr-362	1208	32	as	as	ADP
ftr-362	1208	33	a	a	DET
ftr-362	1208	34	personal	personal	ADJ
ftr-362	1208	35	residence	residence	NOUN
ftr-362	1208	36	.	.	PUNCT
ftr-362	1209	1	in	in	ADP
ftr-362	1209	2	addition	addition	NOUN
ftr-362	1209	3	,	,	PUNCT
ftr-362	1209	4	the	the	DET
ftr-362	1209	5	taxpayer	taxpayer	NOUN
ftr-362	1209	6	began	begin	VERB
ftr-362	1209	7	preparations	preparation	NOUN
ftr-362	1209	8	to	to	PART
ftr-362	1209	9	improve	improve	VERB
ftr-362	1209	10	the	the	DET
ftr-362	1209	11	property	property	NOUN
ftr-362	1209	12	as	as	ADP
ftr-362	1209	13	a	a	DET
ftr-362	1209	14	personal	personal	ADJ
ftr-362	1209	15	residence	residence	NOUN
ftr-362	1209	16	within	within	ADP
ftr-362	1209	17	weeks	week	NOUN
ftr-362	1209	18	of	of	ADP
ftr-362	1209	19	purchasing	purchase	VERB
ftr-362	1209	20	the	the	DET
ftr-362	1209	21	property	property	NOUN
ftr-362	1209	22	.	.	PUNCT
ftr-362	1210	1	f.	f.	PROPN
ftr-362	1210	2	section	section	PROPN
ftr-362	1210	3	1033	1033	NUM
ftr-362	1210	4	there	there	PRON
ftr-362	1210	5	were	be	VERB
ftr-362	1210	6	no	no	DET
ftr-362	1210	7	significant	significant	ADJ
ftr-362	1210	8	developments	development	NOUN
ftr-362	1210	9	regarding	regard	VERB
ftr-362	1210	10	this	this	DET
ftr-362	1210	11	topic	topic	NOUN
ftr-362	1210	12	during	during	ADP
ftr-362	1210	13	2010	2010	NUM
ftr-362	1210	14	.	.	PUNCT
ftr-362	1211	1	g.	g.	PROPN
ftr-362	1211	2	section	section	PROPN
ftr-362	1211	3	1035	1035	NUM
ftr-362	1211	4	there	there	PRON
ftr-362	1211	5	were	be	VERB
ftr-362	1211	6	no	no	DET
ftr-362	1211	7	significant	significant	ADJ
ftr-362	1211	8	developments	development	NOUN
ftr-362	1211	9	regarding	regard	VERB
ftr-362	1211	10	this	this	DET
ftr-362	1211	11	topic	topic	NOUN
ftr-362	1211	12	during	during	ADP
ftr-362	1211	13	2010	2010	NUM
ftr-362	1211	14	.	.	PUNCT
ftr-362	1212	1	h.	h.	PROPN
ftr-362	1212	2	miscellaneous	miscellaneous	ADJ
ftr-362	1212	3	1	1	X
ftr-362	1212	4	.	.	PUNCT
ftr-362	1213	1	sorting	sort	VERB
ftr-362	1213	2	out	out	ADP
ftr-362	1213	3	derivatives	derivative	NOUN
ftr-362	1213	4	in	in	ADP
ftr-362	1213	5	this	this	DET
ftr-362	1213	6	“	"	PUNCT
ftr-362	1213	7	major	major	ADJ
ftr-362	1213	8	/	/	SYM
ftr-362	1213	9	minor	minor	ADJ
ftr-362	1213	10	”	"	PUNCT
ftr-362	1213	11	transaction	transaction	NOUN
ftr-362	1213	12	.	.	PUNCT
ftr-362	1214	1	the	the	DET
ftr-362	1214	2	treatment	treatment	NOUN
ftr-362	1214	3	turns	turn	VERB
ftr-362	1214	4	on	on	ADP
ftr-362	1214	5	the	the	DET
ftr-362	1214	6	nuances	nuance	NOUN
ftr-362	1214	7	of	of	ADP
ftr-362	1214	8	the	the	DET
ftr-362	1214	9	definitions	definition	NOUN
ftr-362	1214	10	.	.	PUNCT
ftr-362	1215	1	summitt	summitt	VERB
ftr-362	1215	2	v.	v.	ADP
ftr-362	1215	3	commissioner	commissioner	PROPN
ftr-362	1215	4	,	,	PUNCT
ftr-362	1215	5	134	134	NUM
ftr-362	1215	6	t.c	t.c	NOUN
ftr-362	1215	7	.	.	PROPN
ftr-362	1216	1	248	248	NUM
ftr-362	1216	2	(	(	PUNCT
ftr-362	1216	3	5/20/10	5/20/10	NUM
ftr-362	1216	4	)	)	PUNCT
ftr-362	1216	5	.	.	PUNCT
ftr-362	1217	1	an	an	DET
ftr-362	1217	2	s	s	X
ftr-362	1217	3	corporation	corporation	NOUN
ftr-362	1217	4	of	of	ADP
ftr-362	1217	5	which	which	PRON
ftr-362	1217	6	the	the	DET
ftr-362	1217	7	taxpayer	taxpayer	NOUN
ftr-362	1217	8	was	be	AUX
ftr-362	1217	9	a	a	DET
ftr-362	1217	10	shareholder	shareholder	NOUN
ftr-362	1217	11	acquired	acquire	VERB
ftr-362	1217	12	reciprocal	reciprocal	ADJ
ftr-362	1217	13	put	put	NOUN
ftr-362	1217	14	and	and	CCONJ
ftr-362	1217	15	call	call	VERB
ftr-362	1217	16	foreign	foreign	ADJ
ftr-362	1217	17	currency	currency	NOUN
ftr-362	1217	18	options	option	NOUN
ftr-362	1217	19	that	that	PRON
ftr-362	1217	20	exactly	exactly	ADV
ftr-362	1217	21	offset	offset	VERB
ftr-362	1217	22	each	each	DET
ftr-362	1217	23	other	other	ADJ
ftr-362	1217	24	.	.	PUNCT
ftr-362	1218	1	subsequently	subsequently	ADV
ftr-362	1218	2	,	,	PUNCT
ftr-362	1218	3	the	the	DET
ftr-362	1218	4	corporation	corporation	NOUN
ftr-362	1218	5	assigned	assign	VERB
ftr-362	1218	6	a	a	DET
ftr-362	1218	7	depreciated	depreciate	VERB
ftr-362	1218	8	major	major	ADJ
ftr-362	1218	9	currency	currency	NOUN
ftr-362	1218	10	(	(	PUNCT
ftr-362	1218	11	euro	euro	NOUN
ftr-362	1218	12	)	)	PUNCT
ftr-362	1218	13	call	call	NOUN
ftr-362	1218	14	option	option	NOUN
ftr-362	1218	15	and	and	CCONJ
ftr-362	1218	16	an	an	DET
ftr-362	1218	17	appreciated	appreciated	ADJ
ftr-362	1218	18	minor	minor	ADJ
ftr-362	1218	19	currency	currency	NOUN
ftr-362	1218	20	(	(	PUNCT
ftr-362	1218	21	danish	danish	ADJ
ftr-362	1218	22	krone	krone	PROPN
ftr-362	1218	23	)	)	PUNCT
ftr-362	1218	24	call	call	NOUN
ftr-362	1218	25	option	option	NOUN
ftr-362	1218	26	to	to	ADP
ftr-362	1218	27	a	a	DET
ftr-362	1218	28	charity	charity	NOUN
ftr-362	1218	29	pursuant	pursuant	NOUN
ftr-362	1218	30	to	to	ADP
ftr-362	1218	31	an	an	DET
ftr-362	1218	32	agreement	agreement	NOUN
ftr-362	1218	33	in	in	ADP
ftr-362	1218	34	which	which	PRON
ftr-362	1218	35	the	the	DET
ftr-362	1218	36	charity	charity	NOUN
ftr-362	1218	37	was	be	AUX
ftr-362	1218	38	substituted	substitute	VERB
ftr-362	1218	39	with	with	ADP
ftr-362	1218	40	respect	respect	NOUN
ftr-362	1218	41	to	to	ADP
ftr-362	1218	42	the	the	DET
ftr-362	1218	43	obligations	obligation	NOUN
ftr-362	1218	44	under	under	ADP
ftr-362	1218	45	the	the	DET
ftr-362	1218	46	call	call	NOUN
ftr-362	1218	47	options	option	NOUN
ftr-362	1218	48	.	.	PUNCT
ftr-362	1219	1	the	the	DET
ftr-362	1219	2	taxpayer	taxpayer	NOUN
ftr-362	1219	3	took	take	VERB
ftr-362	1219	4	the	the	DET
ftr-362	1219	5	position	position	NOUN
ftr-362	1219	6	that	that	SCONJ
ftr-362	1219	7	the	the	DET
ftr-362	1219	8	depreciated	depreciate	VERB
ftr-362	1219	9	major	major	ADJ
ftr-362	1219	10	currency	currency	NOUN
ftr-362	1219	11	call	call	NOUN
ftr-362	1219	12	option	option	NOUN
ftr-362	1219	13	was	be	AUX
ftr-362	1219	14	a	a	DET
ftr-362	1219	15	“	"	PUNCT
ftr-362	1219	16	foreign	foreign	ADJ
ftr-362	1219	17	currency	currency	NOUN
ftr-362	1219	18	contract	contract	NOUN
ftr-362	1219	19	”	"	PUNCT
ftr-362	1219	20	2011	2011	NUM
ftr-362	1219	21	]	]	PUNCT
ftr-362	1219	22	recent	recent	ADJ
ftr-362	1219	23	developments	development	NOUN
ftr-362	1219	24	in	in	ADP
ftr-362	1219	25	federal	federal	ADJ
ftr-362	1219	26	income	income	NOUN
ftr-362	1219	27	taxation	taxation	NOUN
ftr-362	1219	28	623	623	NUM
ftr-362	1219	29	subject	subject	NOUN
ftr-362	1219	30	to	to	ADP
ftr-362	1219	31	the	the	DET
ftr-362	1219	32	mark	mark	NOUN
ftr-362	1219	33	-	-	PUNCT
ftr-362	1219	34	to	to	ADP
ftr-362	1219	35	-	-	PUNCT
ftr-362	1219	36	market	market	NOUN
ftr-362	1219	37	rules	rule	NOUN
ftr-362	1219	38	of	of	ADP
ftr-362	1219	39	§	§	PROPN
ftr-362	1219	40	1256	1256	NUM
ftr-362	1219	41	,	,	PUNCT
ftr-362	1219	42	which	which	PRON
ftr-362	1219	43	were	be	AUX
ftr-362	1219	44	triggered	trigger	VERB
ftr-362	1219	45	by	by	ADP
ftr-362	1219	46	§	§	PROPN
ftr-362	1219	47	1256(c	1256(c	NUM
ftr-362	1219	48	)	)	PUNCT
ftr-362	1219	49	upon	upon	SCONJ
ftr-362	1219	50	the	the	DET
ftr-362	1219	51	disposition	disposition	NOUN
ftr-362	1219	52	,	,	PUNCT
ftr-362	1219	53	but	but	CCONJ
ftr-362	1219	54	that	that	SCONJ
ftr-362	1219	55	the	the	DET
ftr-362	1219	56	appreciated	appreciated	ADJ
ftr-362	1219	57	minor	minor	ADJ
ftr-362	1219	58	currency	currency	NOUN
ftr-362	1219	59	call	call	NOUN
ftr-362	1219	60	option	option	NOUN
ftr-362	1219	61	was	be	AUX
ftr-362	1219	62	not	not	PART
ftr-362	1219	63	so	so	ADV
ftr-362	1219	64	treated	treat	VERB
ftr-362	1219	65	.	.	PUNCT
ftr-362	1220	1	the	the	DET
ftr-362	1220	2	taxpayer	taxpayer	NOUN
ftr-362	1220	3	argued	argue	VERB
ftr-362	1220	4	that	that	SCONJ
ftr-362	1220	5	there	there	PRON
ftr-362	1220	6	are	be	VERB
ftr-362	1220	7	no	no	DET
ftr-362	1220	8	economically	economically	ADV
ftr-362	1220	9	significant	significant	ADJ
ftr-362	1220	10	differences	difference	NOUN
ftr-362	1220	11	among	among	ADP
ftr-362	1220	12	foreign	foreign	ADJ
ftr-362	1220	13	currency	currency	NOUN
ftr-362	1220	14	forwards	forward	NOUN
ftr-362	1220	15	,	,	PUNCT
ftr-362	1220	16	futures	future	NOUN
ftr-362	1220	17	,	,	PUNCT
ftr-362	1220	18	and	and	CCONJ
ftr-362	1220	19	options	option	NOUN
ftr-362	1220	20	.	.	PUNCT
ftr-362	1221	1	the	the	DET
ftr-362	1221	2	tax	tax	NOUN
ftr-362	1221	3	court	court	NOUN
ftr-362	1221	4	(	(	PUNCT
ftr-362	1221	5	judge	judge	NOUN
ftr-362	1221	6	haines	haine	NOUN
ftr-362	1221	7	)	)	PUNCT
ftr-362	1221	8	held	hold	VERB
ftr-362	1221	9	that	that	SCONJ
ftr-362	1221	10	foreign	foreign	ADJ
ftr-362	1221	11	currency	currency	NOUN
ftr-362	1221	12	options	option	NOUN
ftr-362	1221	13	are	be	AUX
ftr-362	1221	14	not	not	PART
ftr-362	1221	15	“	"	PUNCT
ftr-362	1221	16	foreign	foreign	ADJ
ftr-362	1221	17	currency	currency	NOUN
ftr-362	1221	18	contracts	contract	NOUN
ftr-362	1221	19	”	"	PUNCT
ftr-362	1221	20	as	as	SCONJ
ftr-362	1221	21	defined	define	VERB
ftr-362	1221	22	in	in	ADP
ftr-362	1221	23	§	§	PROPN
ftr-362	1221	24	1256(b)(2	1256(b)(2	NUM
ftr-362	1221	25	)	)	PUNCT
ftr-362	1221	26	and	and	CCONJ
ftr-362	1221	27	(	(	PUNCT
ftr-362	1221	28	g)(2	g)(2	X
ftr-362	1221	29	)	)	PUNCT
ftr-362	1221	30	and	and	CCONJ
ftr-362	1221	31	the	the	DET
ftr-362	1221	32	mark	mark	NOUN
ftr-362	1221	33	-	-	PUNCT
ftr-362	1221	34	to	to	ADP
ftr-362	1221	35	-	-	PUNCT
ftr-362	1221	36	market	market	NOUN
ftr-362	1221	37	rules	rule	NOUN
ftr-362	1221	38	of	of	ADP
ftr-362	1221	39	§	§	PROPN
ftr-362	1221	40	1256	1256	NUM
ftr-362	1221	41	thus	thus	ADV
ftr-362	1221	42	do	do	AUX
ftr-362	1221	43	not	not	PART
ftr-362	1221	44	apply	apply	VERB
ftr-362	1221	45	.	.	PUNCT
ftr-362	1222	1	the	the	DET
ftr-362	1222	2	only	only	ADJ
ftr-362	1222	3	options	option	NOUN
ftr-362	1222	4	subject	subject	ADJ
ftr-362	1222	5	to	to	ADP
ftr-362	1222	6	§	§	PROPN
ftr-362	1222	7	1256	1256	NUM
ftr-362	1222	8	are	be	AUX
ftr-362	1222	9	listed	list	VERB
ftr-362	1222	10	nonequity	nonequity	NOUN
ftr-362	1222	11	options	option	NOUN
ftr-362	1222	12	,	,	PUNCT
ftr-362	1222	13	dealer	dealer	NOUN
ftr-362	1222	14	equity	equity	NOUN
ftr-362	1222	15	options	option	NOUN
ftr-362	1222	16	,	,	PUNCT
ftr-362	1222	17	and	and	CCONJ
ftr-362	1222	18	options	option	NOUN
ftr-362	1222	19	on	on	ADP
ftr-362	1222	20	dealer	dealer	NOUN
ftr-362	1222	21	securities	security	NOUN
ftr-362	1222	22	futures	future	NOUN
ftr-362	1222	23	,	,	PUNCT
ftr-362	1222	24	all	all	PRON
ftr-362	1222	25	of	of	ADP
ftr-362	1222	26	which	which	PRON
ftr-362	1222	27	are	be	AUX
ftr-362	1222	28	traded	trade	VERB
ftr-362	1222	29	on	on	ADP
ftr-362	1222	30	a	a	DET
ftr-362	1222	31	qualified	qualified	ADJ
ftr-362	1222	32	board	board	NOUN
ftr-362	1222	33	or	or	CCONJ
ftr-362	1222	34	exchange	exchange	NOUN
ftr-362	1222	35	.	.	PUNCT
ftr-362	1223	1	an	an	DET
ftr-362	1223	2	interbank	interbank	NOUN
ftr-362	1223	3	market	market	NOUN
ftr-362	1223	4	is	be	AUX
ftr-362	1223	5	not	not	PART
ftr-362	1223	6	a	a	DET
ftr-362	1223	7	qualified	qualified	ADJ
ftr-362	1223	8	board	board	NOUN
ftr-362	1223	9	or	or	CCONJ
ftr-362	1223	10	exchange	exchange	NOUN
ftr-362	1223	11	,	,	PUNCT
ftr-362	1223	12	and	and	CCONJ
ftr-362	1223	13	because	because	SCONJ
ftr-362	1223	14	the	the	DET
ftr-362	1223	15	options	option	NOUN
ftr-362	1223	16	in	in	ADP
ftr-362	1223	17	question	question	NOUN
ftr-362	1223	18	were	be	AUX
ftr-362	1223	19	purchased	purchase	VERB
ftr-362	1223	20	in	in	ADP
ftr-362	1223	21	an	an	DET
ftr-362	1223	22	interbank	interbank	NOUN
ftr-362	1223	23	market	market	NOUN
ftr-362	1223	24	,	,	PUNCT
ftr-362	1223	25	they	they	PRON
ftr-362	1223	26	could	could	AUX
ftr-362	1223	27	not	not	PART
ftr-362	1223	28	be	be	AUX
ftr-362	1223	29	“	"	PUNCT
ftr-362	1223	30	nonequity	nonequity	NOUN
ftr-362	1223	31	options	option	NOUN
ftr-362	1223	32	”	"	PUNCT
ftr-362	1223	33	under	under	ADP
ftr-362	1223	34	§	§	PROPN
ftr-362	1223	35	1256	1256	NUM
ftr-362	1223	36	.	.	PUNCT
ftr-362	1224	1	iv	iv	X
ftr-362	1224	2	.	.	PUNCT
ftr-362	1224	3	compensation	compensation	NOUN
ftr-362	1224	4	issues	issue	NOUN
ftr-362	1224	5	a.	a.	NOUN
ftr-362	1224	6	fringe	fringe	NOUN
ftr-362	1224	7	benefits	benefit	NOUN
ftr-362	1224	8	1	1	NUM
ftr-362	1224	9	.	.	PUNCT
ftr-362	1224	10	involuntarily	involuntarily	ADV
ftr-362	1224	11	terminated	terminate	VERB
ftr-362	1224	12	employees	employee	NOUN
ftr-362	1224	13	will	will	AUX
ftr-362	1224	14	receive	receive	VERB
ftr-362	1224	15	assistance	assistance	NOUN
ftr-362	1224	16	with	with	ADP
ftr-362	1224	17	their	their	PRON
ftr-362	1224	18	cobra	cobra	NOUN
ftr-362	1224	19	premiums	premium	NOUN
ftr-362	1224	20	for	for	ADP
ftr-362	1224	21	a	a	DET
ftr-362	1224	22	while	while	NOUN
ftr-362	1224	23	.	.	PUNCT
ftr-362	1225	1	the	the	DET
ftr-362	1225	2	2009	2009	NUM
ftr-362	1225	3	arra	arra	PROPN
ftr-362	1225	4	§	§	PROPN
ftr-362	1225	5	3001	3001	NUM
ftr-362	1225	6	(	(	PUNCT
ftr-362	1225	7	in	in	ADP
ftr-362	1225	8	title	title	NOUN
ftr-362	1225	9	iii	iii	X
ftr-362	1225	10	–	–	PUNCT
ftr-362	1225	11	premium	premium	NOUN
ftr-362	1225	12	assistance	assistance	NOUN
ftr-362	1225	13	for	for	ADP
ftr-362	1225	14	cobra	cobra	NOUN
ftr-362	1225	15	benefits	benefit	NOUN
ftr-362	1225	16	)	)	PUNCT
ftr-362	1225	17	provided	provide	VERB
ftr-362	1225	18	premium	premium	NOUN
ftr-362	1225	19	assistance	assistance	NOUN
ftr-362	1225	20	for	for	ADP
ftr-362	1225	21	cobra	cobra	NOUN
ftr-362	1225	22	benefits	benefit	NOUN
ftr-362	1225	23	to	to	ADP
ftr-362	1225	24	the	the	DET
ftr-362	1225	25	extent	extent	NOUN
ftr-362	1225	26	of	of	ADP
ftr-362	1225	27	65	65	NUM
ftr-362	1225	28	percent	percent	NOUN
ftr-362	1225	29	of	of	ADP
ftr-362	1225	30	the	the	DET
ftr-362	1225	31	otherwise	otherwise	ADV
ftr-362	1225	32	applicable	applicable	ADJ
ftr-362	1225	33	cobra	cobra	NOUN
ftr-362	1225	34	premium	premium	NOUN
ftr-362	1225	35	.	.	PUNCT
ftr-362	1226	1	eligibility	eligibility	NOUN
ftr-362	1226	2	for	for	ADP
ftr-362	1226	3	this	this	DET
ftr-362	1226	4	benefit	benefit	NOUN
ftr-362	1226	5	is	be	AUX
ftr-362	1226	6	more	more	ADV
ftr-362	1226	7	restrictive	restrictive	ADJ
ftr-362	1226	8	than	than	ADP
ftr-362	1226	9	eligibility	eligibility	NOUN
ftr-362	1226	10	for	for	ADP
ftr-362	1226	11	cobra	cobra	NOUN
ftr-362	1226	12	,	,	PUNCT
ftr-362	1226	13	with	with	ADP
ftr-362	1226	14	elimination	elimination	NOUN
ftr-362	1226	15	of	of	ADP
ftr-362	1226	16	the	the	DET
ftr-362	1226	17	premium	premium	NOUN
ftr-362	1226	18	subsidy	subsidy	NOUN
ftr-362	1226	19	for	for	ADP
ftr-362	1226	20	high	high	ADJ
ftr-362	1226	21	-	-	PUNCT
ftr-362	1226	22	income	income	NOUN
ftr-362	1226	23	individuals	individual	NOUN
ftr-362	1226	24	as	as	ADV
ftr-362	1226	25	well	well	ADV
ftr-362	1226	26	as	as	ADP
ftr-362	1226	27	for	for	ADP
ftr-362	1226	28	those	those	PRON
ftr-362	1226	29	eligible	eligible	ADJ
ftr-362	1226	30	for	for	ADP
ftr-362	1226	31	another	another	DET
ftr-362	1226	32	form	form	NOUN
ftr-362	1226	33	of	of	ADP
ftr-362	1226	34	medical	medical	ADJ
ftr-362	1226	35	coverage	coverage	NOUN
ftr-362	1226	36	,	,	PUNCT
ftr-362	1226	37	e.g.	e.g.	ADV
ftr-362	1226	38	,	,	PUNCT
ftr-362	1226	39	retiree	retiree	PROPN
ftr-362	1226	40	medical	medical	NOUN
ftr-362	1226	41	.	.	PUNCT
ftr-362	1227	1	the	the	DET
ftr-362	1227	2	dol	dol	NOUN
ftr-362	1227	3	has	have	AUX
ftr-362	1227	4	provided	provide	VERB
ftr-362	1227	5	a	a	DET
ftr-362	1227	6	model	model	NOUN
ftr-362	1227	7	notice	notice	NOUN
ftr-362	1227	8	to	to	ADP
ftr-362	1227	9	individuals	individual	NOUN
ftr-362	1227	10	pursuant	pursuant	ADJ
ftr-362	1227	11	to	to	ADP
ftr-362	1227	12	arra	arra	PROPN
ftr-362	1227	13	§	§	PROPN
ftr-362	1227	14	3001	3001	NUM
ftr-362	1227	15	.	.	PUNCT
ftr-362	1228	1	•	•	NUM
ftr-362	1228	2	the	the	DET
ftr-362	1228	3	premium	premium	NOUN
ftr-362	1228	4	subsidy	subsidy	NOUN
ftr-362	1228	5	is	be	AUX
ftr-362	1228	6	only	only	ADV
ftr-362	1228	7	provided	provide	VERB
ftr-362	1228	8	with	with	ADP
ftr-362	1228	9	respect	respect	NOUN
ftr-362	1228	10	to	to	ADP
ftr-362	1228	11	involuntary	involuntary	ADJ
ftr-362	1228	12	terminations	termination	NOUN
ftr-362	1228	13	that	that	PRON
ftr-362	1228	14	occur	occur	VERB
ftr-362	1228	15	on	on	ADP
ftr-362	1228	16	or	or	CCONJ
ftr-362	1228	17	after	after	ADP
ftr-362	1228	18	9/1/08	9/1/08	PROPN
ftr-362	1228	19	and	and	CCONJ
ftr-362	1228	20	before	before	ADP
ftr-362	1228	21	1/1/10	1/1/10	NUM
ftr-362	1228	22	.	.	PUNCT
ftr-362	1229	1	a.	a.	NOUN
ftr-362	1230	1	and	and	CCONJ
ftr-362	1230	2	for	for	ADP
ftr-362	1230	3	a	a	DET
ftr-362	1230	4	while	while	NOUN
ftr-362	1230	5	longer	long	ADV
ftr-362	1230	6	.	.	PUNCT
ftr-362	1231	1	h.r	h.r	PROPN
ftr-362	1231	2	.	.	PROPN
ftr-362	1231	3	3326	3326	NUM
ftr-362	1231	4	,	,	PUNCT
ftr-362	1231	5	§	§	PROPN
ftr-362	1231	6	1010	1010	NUM
ftr-362	1231	7	,	,	PUNCT
ftr-362	1231	8	extended	extend	VERB
ftr-362	1231	9	the	the	DET
ftr-362	1231	10	cobra	cobra	NOUN
ftr-362	1231	11	subsidy	subsidy	NOUN
ftr-362	1231	12	period	period	NOUN
ftr-362	1231	13	from	from	ADP
ftr-362	1231	14	nine	nine	NUM
ftr-362	1231	15	months	month	NOUN
ftr-362	1231	16	to	to	ADP
ftr-362	1231	17	15	15	NUM
ftr-362	1231	18	months	month	NOUN
ftr-362	1231	19	and	and	CCONJ
ftr-362	1231	20	extends	extend	VERB
ftr-362	1231	21	the	the	DET
ftr-362	1231	22	subsidy	subsidy	NOUN
ftr-362	1231	23	to	to	ADP
ftr-362	1231	24	terminations	termination	NOUN
ftr-362	1231	25	occurring	occur	VERB
ftr-362	1231	26	in	in	ADP
ftr-362	1231	27	the	the	DET
ftr-362	1231	28	first	first	ADJ
ftr-362	1231	29	two	two	NUM
ftr-362	1231	30	months	month	NOUN
ftr-362	1231	31	of	of	ADP
ftr-362	1231	32	2010	2010	NUM
ftr-362	1231	33	.	.	PUNCT
ftr-362	1232	1	notification	notification	NOUN
ftr-362	1232	2	requirements	requirement	NOUN
ftr-362	1232	3	are	be	AUX
ftr-362	1232	4	provided	provide	VERB
ftr-362	1232	5	for	for	ADP
ftr-362	1232	6	individuals	individual	NOUN
ftr-362	1232	7	who	who	PRON
ftr-362	1232	8	may	may	AUX
ftr-362	1232	9	have	have	AUX
ftr-362	1232	10	previously	previously	ADV
ftr-362	1232	11	lost	lose	VERB
ftr-362	1232	12	assistance	assistance	NOUN
ftr-362	1232	13	but	but	CCONJ
ftr-362	1232	14	became	become	VERB
ftr-362	1232	15	eligible	eligible	ADJ
ftr-362	1232	16	for	for	ADP
ftr-362	1232	17	the	the	DET
ftr-362	1232	18	extended	extended	ADJ
ftr-362	1232	19	subsidy	subsidy	NOUN
ftr-362	1232	20	period	period	NOUN
ftr-362	1232	21	.	.	PUNCT
ftr-362	1233	1	b.	b.	PROPN
ftr-362	1234	1	another	another	DET
ftr-362	1234	2	cobra	cobra	NOUN
ftr-362	1234	3	subsidy	subsidy	NOUN
ftr-362	1234	4	extension	extension	NOUN
ftr-362	1234	5	is	be	AUX
ftr-362	1234	6	provided	provide	VERB
ftr-362	1234	7	,	,	PUNCT
ftr-362	1234	8	but	but	CCONJ
ftr-362	1234	9	no	no	PRON
ftr-362	1234	10	more	more	ADJ
ftr-362	1234	11	extensions	extension	NOUN
ftr-362	1234	12	will	will	AUX
ftr-362	1234	13	be	be	AUX
ftr-362	1234	14	needed	need	VERB
ftr-362	1234	15	as	as	SCONJ
ftr-362	1234	16	president	president	PROPN
ftr-362	1234	17	obama	obama	PROPN
ftr-362	1234	18	focuses	focus	VERB
ftr-362	1234	19	with	with	ADP
ftr-362	1234	20	“	"	PUNCT
ftr-362	1234	21	laser	laser	NOUN
ftr-362	1234	22	-	-	PUNCT
ftr-362	1234	23	like	like	ADJ
ftr-362	1234	24	intensity	intensity	NOUN
ftr-362	1234	25	”	"	PUNCT
ftr-362	1234	26	on	on	ADP
ftr-362	1234	27	the	the	DET
ftr-362	1234	28	jobs	job	NOUN
ftr-362	1234	29	issue	issue	NOUN
ftr-362	1234	30	.	.	PUNCT
ftr-362	1235	1	the	the	DET
ftr-362	1235	2	temporary	temporary	ADJ
ftr-362	1235	3	extension	extension	NOUN
ftr-362	1235	4	act	act	NOUN
ftr-362	1235	5	of	of	ADP
ftr-362	1235	6	2010	2010	NUM
ftr-362	1235	7	extended	extend	VERB
ftr-362	1235	8	the	the	DET
ftr-362	1235	9	cobra	cobra	NOUN
ftr-362	1235	10	subsidy	subsidy	NOUN
ftr-362	1235	11	for	for	ADP
ftr-362	1235	12	another	another	DET
ftr-362	1235	13	month	month	NOUN
ftr-362	1235	14	to	to	PART
ftr-362	1235	15	cover	cover	VERB
ftr-362	1235	16	terminations	termination	NOUN
ftr-362	1235	17	that	that	PRON
ftr-362	1235	18	took	take	VERB
ftr-362	1235	19	place	place	NOUN
ftr-362	1235	20	from	from	ADP
ftr-362	1235	21	9/1/08	9/1/08	PROPN
ftr-362	1235	22	through	through	ADP
ftr-362	1235	23	3/31/10	3/31/10	NUM
ftr-362	1235	24	.	.	PUNCT
ftr-362	1236	1	624	624	NUM
ftr-362	1236	2	florida	florida	PROPN
ftr-362	1236	3	tax	tax	NOUN
ftr-362	1236	4	review	review	NOUN
ftr-362	1236	5	[	[	X
ftr-362	1236	6	vol	vol	NOUN
ftr-362	1236	7	.	.	PUNCT
ftr-362	1237	1	10:9	10:9	NUM
ftr-362	1237	2	c.	c.	NOUN
ftr-362	1237	3	wrong	wrong	NOUN
ftr-362	1237	4	again	again	ADV
ftr-362	1237	5	,	,	PUNCT
ftr-362	1237	6	moosebreath	moosebreath	NOUN
ftr-362	1237	7	.	.	PUNCT
ftr-362	1238	1	the	the	DET
ftr-362	1238	2	continuing	continue	VERB
ftr-362	1238	3	extension	extension	NOUN
ftr-362	1238	4	act	act	NOUN
ftr-362	1238	5	of	of	ADP
ftr-362	1238	6	2010	2010	NUM
ftr-362	1238	7	extended	extend	VERB
ftr-362	1238	8	the	the	DET
ftr-362	1238	9	cobra	cobra	NOUN
ftr-362	1238	10	subsidy	subsidy	NOUN
ftr-362	1238	11	to	to	ADP
ftr-362	1238	12	5/31/10	5/31/10	PROPN
ftr-362	1238	13	.	.	PUNCT
ftr-362	1239	1	d.	d.	PROPN
ftr-362	1239	2	a	a	DET
ftr-362	1239	3	further	further	ADJ
ftr-362	1239	4	extension	extension	NOUN
ftr-362	1239	5	of	of	ADP
ftr-362	1239	6	the	the	DET
ftr-362	1239	7	cobra	cobra	NOUN
ftr-362	1239	8	subsidy	subsidy	NOUN
ftr-362	1239	9	was	be	AUX
ftr-362	1239	10	included	include	VERB
ftr-362	1239	11	in	in	ADP
ftr-362	1239	12	the	the	DET
ftr-362	1239	13	pending	pende	VERB
ftr-362	1239	14	small	small	ADJ
ftr-362	1239	15	business	business	NOUN
ftr-362	1239	16	jobs	job	NOUN
ftr-362	1239	17	tax	tax	NOUN
ftr-362	1239	18	relief	relief	NOUN
ftr-362	1239	19	bill	bill	NOUN
ftr-362	1239	20	of	of	ADP
ftr-362	1239	21	2010	2010	NUM
ftr-362	1239	22	,	,	PUNCT
ftr-362	1239	23	h.r	h.r	PROPN
ftr-362	1239	24	.	.	PROPN
ftr-362	1239	25	5486	5486	NUM
ftr-362	1239	26	,	,	PUNCT
ftr-362	1239	27	which	which	PRON
ftr-362	1239	28	passed	pass	VERB
ftr-362	1239	29	the	the	DET
ftr-362	1239	30	house	house	NOUN
ftr-362	1239	31	on	on	ADP
ftr-362	1239	32	6/15/10	6/15/10	NUM
ftr-362	1239	33	.	.	PUNCT
ftr-362	1240	1	this	this	DET
ftr-362	1240	2	provision	provision	NOUN
ftr-362	1240	3	was	be	AUX
ftr-362	1240	4	not	not	PART
ftr-362	1240	5	enacted	enact	VERB
ftr-362	1240	6	.	.	PUNCT
ftr-362	1241	1	2	2	X
ftr-362	1241	2	.	.	X
ftr-362	1241	3	new	new	ADJ
ftr-362	1241	4	tax	tax	NOUN
ftr-362	1241	5	code	code	NOUN
ftr-362	1241	6	rules	rule	NOUN
ftr-362	1241	7	permeate	permeate	VERB
ftr-362	1241	8	every	every	DET
ftr-362	1241	9	nook	nook	NOUN
ftr-362	1241	10	and	and	CCONJ
ftr-362	1241	11	cranny	cranny	NOUN
ftr-362	1241	12	of	of	ADP
ftr-362	1241	13	health	health	NOUN
ftr-362	1241	14	care	care	NOUN
ftr-362	1241	15	reform	reform	NOUN
ftr-362	1241	16	:	:	PUNCT
ftr-362	1241	17	american	american	ADJ
ftr-362	1241	18	health	health	PROPN
ftr-362	1241	19	benefit	benefit	NOUN
ftr-362	1241	20	exchanges	exchange	NOUN
ftr-362	1241	21	ca	can	AUX
ftr-362	1241	22	n’t	not	PART
ftr-362	1241	23	work	work	VERB
ftr-362	1241	24	as	as	ADP
ftr-362	1241	25	substitutes	substitute	NOUN
ftr-362	1241	26	for	for	ADP
ftr-362	1241	27	employer	employer	NOUN
ftr-362	1241	28	-	-	PUNCT
ftr-362	1241	29	provided	provide	VERB
ftr-362	1241	30	health	health	NOUN
ftr-362	1241	31	insurance	insurance	NOUN
ftr-362	1241	32	without	without	ADP
ftr-362	1241	33	special	special	ADJ
ftr-362	1241	34	tax	tax	NOUN
ftr-362	1241	35	rules	rule	NOUN
ftr-362	1241	36	.	.	PUNCT
ftr-362	1242	1	pursuant	pursuant	ADJ
ftr-362	1242	2	to	to	ADP
ftr-362	1242	3	§	§	PROPN
ftr-362	1242	4	10108	10108	NUM
ftr-362	1242	5	of	of	ADP
ftr-362	1242	6	the	the	DET
ftr-362	1242	7	2010	2010	NUM
ftr-362	1242	8	health	health	NOUN
ftr-362	1242	9	care	care	PROPN
ftr-362	1242	10	act	act	PROPN
ftr-362	1242	11	,	,	PUNCT
ftr-362	1242	12	employers	employer	NOUN
ftr-362	1242	13	offering	offer	VERB
ftr-362	1242	14	minimum	minimum	ADJ
ftr-362	1242	15	essential	essential	ADJ
ftr-362	1242	16	health	health	NOUN
ftr-362	1242	17	care	care	NOUN
ftr-362	1242	18	coverage	coverage	NOUN
ftr-362	1242	19	through	through	ADP
ftr-362	1242	20	an	an	DET
ftr-362	1242	21	eligible	eligible	ADJ
ftr-362	1242	22	employer	employer	NOUN
ftr-362	1242	23	-	-	PUNCT
ftr-362	1242	24	sponsored	sponsor	VERB
ftr-362	1242	25	plan	plan	NOUN
ftr-362	1242	26	and	and	CCONJ
ftr-362	1242	27	paying	pay	VERB
ftr-362	1242	28	a	a	DET
ftr-362	1242	29	portion	portion	NOUN
ftr-362	1242	30	of	of	ADP
ftr-362	1242	31	that	that	DET
ftr-362	1242	32	coverage	coverage	NOUN
ftr-362	1242	33	must	must	AUX
ftr-362	1242	34	provide	provide	VERB
ftr-362	1242	35	“	"	PUNCT
ftr-362	1242	36	qualified	qualified	ADJ
ftr-362	1242	37	employees	employee	NOUN
ftr-362	1242	38	”	"	PUNCT
ftr-362	1242	39	with	with	ADP
ftr-362	1242	40	a	a	DET
ftr-362	1242	41	voucher	voucher	NOUN
ftr-362	1242	42	whose	whose	DET
ftr-362	1242	43	value	value	NOUN
ftr-362	1242	44	can	can	AUX
ftr-362	1242	45	be	be	AUX
ftr-362	1242	46	applied	apply	VERB
ftr-362	1242	47	to	to	PART
ftr-362	1242	48	purchase	purchase	VERB
ftr-362	1242	49	a	a	DET
ftr-362	1242	50	health	health	NOUN
ftr-362	1242	51	plan	plan	NOUN
ftr-362	1242	52	through	through	ADP
ftr-362	1242	53	an	an	DET
ftr-362	1242	54	american	american	ADJ
ftr-362	1242	55	health	health	PROPN
ftr-362	1242	56	benefit	benefit	NOUN
ftr-362	1242	57	exchange	exchange	NOUN
ftr-362	1242	58	established	establish	VERB
ftr-362	1242	59	under	under	ADP
ftr-362	1242	60	§	§	PROPN
ftr-362	1242	61	1311	1311	NUM
ftr-362	1242	62	of	of	ADP
ftr-362	1242	63	the	the	DET
ftr-362	1242	64	act	act	NOUN
ftr-362	1242	65	.	.	PUNCT
ftr-362	1243	1	(	(	PUNCT
ftr-362	1243	2	an	an	DET
ftr-362	1243	3	american	american	PROPN
ftr-362	1243	4	health	health	PROPN
ftr-362	1243	5	benefits	benefit	NOUN
ftr-362	1243	6	exchange	exchange	NOUN
ftr-362	1243	7	must	must	AUX
ftr-362	1243	8	be	be	AUX
ftr-362	1243	9	established	establish	VERB
ftr-362	1243	10	by	by	ADP
ftr-362	1243	11	each	each	DET
ftr-362	1243	12	state	state	NOUN
ftr-362	1243	13	(	(	PUNCT
ftr-362	1243	14	the	the	DET
ftr-362	1243	15	cost	cost	NOUN
ftr-362	1243	16	of	of	ADP
ftr-362	1243	17	the	the	DET
ftr-362	1243	18	establishment	establishment	NOUN
ftr-362	1243	19	of	of	ADP
ftr-362	1243	20	which	which	PRON
ftr-362	1243	21	is	be	AUX
ftr-362	1243	22	subsidized	subsidize	VERB
ftr-362	1243	23	by	by	ADP
ftr-362	1243	24	the	the	DET
ftr-362	1243	25	u.s	u.s	PROPN
ftr-362	1243	26	.	.	PROPN
ftr-362	1243	27	treasury	treasury	PROPN
ftr-362	1243	28	)	)	PUNCT
ftr-362	1243	29	to	to	PART
ftr-362	1243	30	facilitate	facilitate	VERB
ftr-362	1243	31	the	the	DET
ftr-362	1243	32	purchase	purchase	NOUN
ftr-362	1243	33	of	of	ADP
ftr-362	1243	34	qualified	qualified	ADJ
ftr-362	1243	35	health	health	NOUN
ftr-362	1243	36	insurance	insurance	NOUN
ftr-362	1243	37	plans	plan	NOUN
ftr-362	1243	38	.	.	PUNCT
ftr-362	1243	39	)	)	PUNCT
ftr-362	1244	1	“	"	PUNCT
ftr-362	1244	2	qualified	qualified	ADJ
ftr-362	1244	3	employees	employee	NOUN
ftr-362	1244	4	”	"	PUNCT
ftr-362	1244	5	are	be	AUX
ftr-362	1244	6	employees	employee	NOUN
ftr-362	1244	7	(	(	PUNCT
ftr-362	1244	8	1	1	X
ftr-362	1244	9	)	)	PUNCT
ftr-362	1244	10	whose	whose	DET
ftr-362	1244	11	(	(	PUNCT
ftr-362	1244	12	a	a	NOUN
ftr-362	1244	13	)	)	PUNCT
ftr-362	1244	14	required	require	VERB
ftr-362	1244	15	contribution	contribution	NOUN
ftr-362	1244	16	for	for	ADP
ftr-362	1244	17	employer	employer	NOUN
ftr-362	1244	18	sponsored	sponsor	VERB
ftr-362	1244	19	minimum	minimum	ADJ
ftr-362	1244	20	essential	essential	ADJ
ftr-362	1244	21	coverage	coverage	NOUN
ftr-362	1244	22	exceeds	exceed	VERB
ftr-362	1244	23	8	8	NUM
ftr-362	1244	24	percent	percent	NOUN
ftr-362	1244	25	,	,	PUNCT
ftr-362	1244	26	but	but	CCONJ
ftr-362	1244	27	does	do	AUX
ftr-362	1244	28	not	not	PART
ftr-362	1244	29	exceed	exceed	VERB
ftr-362	1244	30	9.5	9.5	NUM
ftr-362	1244	31	percent	percent	NOUN
ftr-362	1244	32	of	of	ADP
ftr-362	1244	33	the	the	DET
ftr-362	1244	34	employee	employee	NOUN
ftr-362	1244	35	’s	’s	PART
ftr-362	1244	36	household	household	NOUN
ftr-362	1244	37	income	income	NOUN
ftr-362	1244	38	for	for	ADP
ftr-362	1244	39	the	the	DET
ftr-362	1244	40	taxable	taxable	ADJ
ftr-362	1244	41	year	year	NOUN
ftr-362	1244	42	,	,	PUNCT
ftr-362	1244	43	and	and	CCONJ
ftr-362	1244	44	(	(	PUNCT
ftr-362	1244	45	b	b	NOUN
ftr-362	1244	46	)	)	PUNCT
ftr-362	1244	47	total	total	ADJ
ftr-362	1244	48	household	household	NOUN
ftr-362	1244	49	income	income	NOUN
ftr-362	1244	50	does	do	AUX
ftr-362	1244	51	not	not	PART
ftr-362	1244	52	exceed	exceed	VERB
ftr-362	1244	53	400	400	NUM
ftr-362	1244	54	percent	percent	NOUN
ftr-362	1244	55	of	of	ADP
ftr-362	1244	56	the	the	DET
ftr-362	1244	57	poverty	poverty	NOUN
ftr-362	1244	58	line	line	NOUN
ftr-362	1244	59	for	for	ADP
ftr-362	1244	60	the	the	DET
ftr-362	1244	61	family	family	NOUN
ftr-362	1244	62	,	,	PUNCT
ftr-362	1244	63	and	and	CCONJ
ftr-362	1244	64	(	(	PUNCT
ftr-362	1244	65	2	2	X
ftr-362	1244	66	)	)	PUNCT
ftr-362	1244	67	who	who	PRON
ftr-362	1244	68	do	do	AUX
ftr-362	1244	69	not	not	PART
ftr-362	1244	70	participate	participate	VERB
ftr-362	1244	71	in	in	ADP
ftr-362	1244	72	the	the	DET
ftr-362	1244	73	employer	employer	NOUN
ftr-362	1244	74	’s	’s	PART
ftr-362	1244	75	health	health	NOUN
ftr-362	1244	76	plan	plan	NOUN
ftr-362	1244	77	.	.	PUNCT
ftr-362	1245	1	the	the	DET
ftr-362	1245	2	value	value	NOUN
ftr-362	1245	3	of	of	ADP
ftr-362	1245	4	a	a	DET
ftr-362	1245	5	voucher	voucher	NOUN
ftr-362	1245	6	equals	equal	VERB
ftr-362	1245	7	the	the	DET
ftr-362	1245	8	employer	employer	NOUN
ftr-362	1245	9	’s	’s	PART
ftr-362	1245	10	contribution	contribution	NOUN
ftr-362	1245	11	to	to	ADP
ftr-362	1245	12	the	the	DET
ftr-362	1245	13	employer	employer	NOUN
ftr-362	1245	14	’s	’s	PART
ftr-362	1245	15	health	health	NOUN
ftr-362	1245	16	plan	plan	NOUN
ftr-362	1245	17	.	.	PUNCT
ftr-362	1246	1	vouchers	voucher	NOUN
ftr-362	1246	2	can	can	AUX
ftr-362	1246	3	be	be	AUX
ftr-362	1246	4	used	use	VERB
ftr-362	1246	5	to	to	PART
ftr-362	1246	6	purchase	purchase	VERB
ftr-362	1246	7	a	a	DET
ftr-362	1246	8	qualified	qualified	ADJ
ftr-362	1246	9	health	health	NOUN
ftr-362	1246	10	plan	plan	NOUN
ftr-362	1246	11	in	in	ADP
ftr-362	1246	12	the	the	DET
ftr-362	1246	13	exchange	exchange	NOUN
ftr-362	1246	14	.	.	PUNCT
ftr-362	1247	1	if	if	SCONJ
ftr-362	1247	2	the	the	DET
ftr-362	1247	3	value	value	NOUN
ftr-362	1247	4	of	of	ADP
ftr-362	1247	5	the	the	DET
ftr-362	1247	6	voucher	voucher	ADJ
ftr-362	1247	7	exceeds	exceed	VERB
ftr-362	1247	8	the	the	DET
ftr-362	1247	9	premium	premium	NOUN
ftr-362	1247	10	,	,	PUNCT
ftr-362	1247	11	the	the	DET
ftr-362	1247	12	employee	employee	NOUN
ftr-362	1247	13	receives	receive	VERB
ftr-362	1247	14	cash	cash	NOUN
ftr-362	1247	15	for	for	ADP
ftr-362	1247	16	the	the	DET
ftr-362	1247	17	excess	excess	ADJ
ftr-362	1247	18	value	value	NOUN
ftr-362	1247	19	.	.	PUNCT
ftr-362	1248	1	under	under	ADP
ftr-362	1248	2	new	new	ADJ
ftr-362	1248	3	§	§	PROPN
ftr-362	1248	4	139d	139d	PROPN
ftr-362	1248	5	,	,	PUNCT
ftr-362	1248	6	added	add	VERB
ftr-362	1248	7	to	to	ADP
ftr-362	1248	8	the	the	DET
ftr-362	1248	9	code	code	NOUN
ftr-362	1248	10	by	by	ADP
ftr-362	1248	11	the	the	DET
ftr-362	1248	12	2010	2010	NUM
ftr-362	1248	13	health	health	NOUN
ftr-362	1248	14	care	care	PROPN
ftr-362	1248	15	act	act	PROPN
ftr-362	1248	16	,	,	PUNCT
ftr-362	1248	17	the	the	DET
ftr-362	1248	18	value	value	NOUN
ftr-362	1248	19	of	of	ADP
ftr-362	1248	20	the	the	DET
ftr-362	1248	21	voucher	voucher	NOUN
ftr-362	1248	22	is	be	AUX
ftr-362	1248	23	not	not	PART
ftr-362	1248	24	includable	includable	ADJ
ftr-362	1248	25	in	in	ADP
ftr-362	1248	26	gross	gross	ADJ
ftr-362	1248	27	income	income	NOUN
ftr-362	1248	28	to	to	ADP
ftr-362	1248	29	the	the	DET
ftr-362	1248	30	extent	extent	NOUN
ftr-362	1248	31	it	it	PRON
ftr-362	1248	32	is	be	AUX
ftr-362	1248	33	used	use	VERB
ftr-362	1248	34	for	for	ADP
ftr-362	1248	35	the	the	DET
ftr-362	1248	36	purchase	purchase	NOUN
ftr-362	1248	37	of	of	ADP
ftr-362	1248	38	a	a	DET
ftr-362	1248	39	health	health	NOUN
ftr-362	1248	40	plan	plan	NOUN
ftr-362	1248	41	.	.	PUNCT
ftr-362	1249	1	but	but	CCONJ
ftr-362	1249	2	any	any	DET
ftr-362	1249	3	rebate	rebate	NOUN
ftr-362	1249	4	received	receive	VERB
ftr-362	1249	5	by	by	ADP
ftr-362	1249	6	the	the	DET
ftr-362	1249	7	employee	employee	NOUN
ftr-362	1249	8	is	be	AUX
ftr-362	1249	9	includable	includable	ADJ
ftr-362	1249	10	in	in	ADP
ftr-362	1249	11	the	the	DET
ftr-362	1249	12	employee	employee	NOUN
ftr-362	1249	13	’s	’s	PART
ftr-362	1249	14	gross	gross	ADJ
ftr-362	1249	15	income	income	NOUN
ftr-362	1249	16	.	.	PUNCT
ftr-362	1250	1	if	if	SCONJ
ftr-362	1250	2	an	an	DET
ftr-362	1250	3	individual	individual	NOUN
ftr-362	1250	4	receives	receive	VERB
ftr-362	1250	5	a	a	DET
ftr-362	1250	6	voucher	voucher	NOUN
ftr-362	1250	7	,	,	PUNCT
ftr-362	1250	8	the	the	DET
ftr-362	1250	9	individual	individual	NOUN
ftr-362	1250	10	is	be	AUX
ftr-362	1250	11	disqualified	disqualify	VERB
ftr-362	1250	12	from	from	ADP
ftr-362	1250	13	receiving	receive	VERB
ftr-362	1250	14	any	any	DET
ftr-362	1250	15	tax	tax	NOUN
ftr-362	1250	16	credit	credit	NOUN
ftr-362	1250	17	or	or	CCONJ
ftr-362	1250	18	cost	cost	NOUN
ftr-362	1250	19	sharing	sharing	NOUN
ftr-362	1250	20	credit	credit	NOUN
ftr-362	1250	21	for	for	ADP
ftr-362	1250	22	the	the	DET
ftr-362	1250	23	purchase	purchase	NOUN
ftr-362	1250	24	of	of	ADP
ftr-362	1250	25	a	a	DET
ftr-362	1250	26	plan	plan	NOUN
ftr-362	1250	27	in	in	ADP
ftr-362	1250	28	the	the	DET
ftr-362	1250	29	exchange	exchange	NOUN
ftr-362	1250	30	.	.	PUNCT
ftr-362	1251	1	new	new	ADJ
ftr-362	1251	2	§	§	PROPN
ftr-362	1251	3	162(g	162(g	NUM
ftr-362	1251	4	)	)	PUNCT
ftr-362	1251	5	allows	allow	VERB
ftr-362	1251	6	the	the	DET
ftr-362	1251	7	employer	employer	NOUN
ftr-362	1251	8	a	a	DET
ftr-362	1251	9	deduction	deduction	NOUN
ftr-362	1251	10	for	for	ADP
ftr-362	1251	11	the	the	DET
ftr-362	1251	12	amount	amount	NOUN
ftr-362	1251	13	of	of	ADP
ftr-362	1251	14	the	the	DET
ftr-362	1251	15	voucher	voucher	NOUN
ftr-362	1251	16	.	.	PUNCT
ftr-362	1252	1	this	this	DET
ftr-362	1252	2	provision	provision	NOUN
ftr-362	1252	3	is	be	AUX
ftr-362	1252	4	effective	effective	ADJ
ftr-362	1252	5	after	after	ADP
ftr-362	1252	6	12/31/13	12/31/13	PROPN
ftr-362	1252	7	.	.	NOUN
ftr-362	1252	8	3	3	NUM
ftr-362	1252	9	.	.	X
ftr-362	1252	10	a	a	DET
ftr-362	1252	11	little	little	ADJ
ftr-362	1252	12	added	add	VERB
ftr-362	1252	13	tax	tax	NOUN
ftr-362	1252	14	benefit	benefit	NOUN
ftr-362	1252	15	to	to	PART
ftr-362	1252	16	encourage	encourage	VERB
ftr-362	1252	17	the	the	DET
ftr-362	1252	18	kids	kid	NOUN
ftr-362	1252	19	not	not	PART
ftr-362	1252	20	to	to	PART
ftr-362	1252	21	cut	cut	VERB
ftr-362	1252	22	the	the	DET
ftr-362	1252	23	apron	apron	NOUN
ftr-362	1252	24	strings	string	NOUN
ftr-362	1252	25	.	.	PUNCT
ftr-362	1253	1	the	the	DET
ftr-362	1253	2	health	health	NOUN
ftr-362	1253	3	care	care	NOUN
ftr-362	1253	4	and	and	CCONJ
ftr-362	1253	5	education	education	NOUN
ftr-362	1253	6	reconciliation	reconciliation	NOUN
ftr-362	1253	7	act	act	NOUN
ftr-362	1253	8	of	of	ADP
ftr-362	1253	9	2010	2010	NUM
ftr-362	1253	10	amended	amend	VERB
ftr-362	1253	11	§	§	PROPN
ftr-362	1253	12	105(b	105(b	PROPN
ftr-362	1253	13	)	)	PUNCT
ftr-362	1253	14	of	of	ADP
ftr-362	1253	15	the	the	DET
ftr-362	1253	16	code	code	NOUN
ftr-362	1253	17	to	to	PART
ftr-362	1253	18	extend	extend	VERB
ftr-362	1253	19	the	the	DET
ftr-362	1253	20	exclusion	exclusion	NOUN
ftr-362	1253	21	for	for	ADP
ftr-362	1253	22	reimbursement	reimbursement	NOUN
ftr-362	1253	23	of	of	ADP
ftr-362	1253	24	medical	medical	ADJ
ftr-362	1253	25	care	care	NOUN
ftr-362	1253	26	expenses	expense	NOUN
ftr-362	1253	27	under	under	ADP
ftr-362	1253	28	an	an	DET
ftr-362	1253	29	employer	employer	NOUN
ftr-362	1253	30	-	-	PUNCT
ftr-362	1253	31	provided	provide	VERB
ftr-362	1253	32	accident	accident	NOUN
ftr-362	1253	33	or	or	CCONJ
ftr-362	1253	34	health	health	NOUN
ftr-362	1253	35	plan	plan	NOUN
ftr-362	1253	36	to	to	ADP
ftr-362	1253	37	any	any	DET
ftr-362	1253	38	child	child	NOUN
ftr-362	1253	39	of	of	ADP
ftr-362	1253	40	an	an	DET
ftr-362	1253	41	employee	employee	NOUN
ftr-362	1253	42	who	who	PRON
ftr-362	1253	43	has	have	AUX
ftr-362	1253	44	not	not	PART
ftr-362	1253	45	attained	attain	VERB
ftr-362	1253	46	age	age	NOUN
ftr-362	1253	47	27	27	NUM
ftr-362	1253	48	by	by	ADP
ftr-362	1253	49	the	the	DET
ftr-362	1253	50	close	close	NOUN
ftr-362	1253	51	of	of	ADP
ftr-362	1253	52	the	the	DET
ftr-362	1253	53	taxable	taxable	ADJ
ftr-362	1253	54	year	year	NOUN
ftr-362	1253	55	,	,	PUNCT
ftr-362	1253	56	without	without	ADP
ftr-362	1253	57	regard	regard	NOUN
ftr-362	1253	58	to	to	ADP
ftr-362	1253	59	whether	whether	SCONJ
ftr-362	1253	60	the	the	DET
ftr-362	1253	61	child	child	NOUN
ftr-362	1253	62	is	be	AUX
ftr-362	1253	63	the	the	DET
ftr-362	1253	64	taxpayer	taxpayer	NOUN
ftr-362	1253	65	’s	’s	PART
ftr-362	1253	66	dependent	dependent	ADJ
ftr-362	1253	67	.	.	PUNCT
ftr-362	1254	1	a	a	DET
ftr-362	1254	2	similar	similar	ADJ
ftr-362	1254	3	amendment	amendment	NOUN
ftr-362	1254	4	to	to	ADP
ftr-362	1254	5	§	§	PROPN
ftr-362	1254	6	162(l	162(l	NOUN
ftr-362	1254	7	)	)	PUNCT
ftr-362	1254	8	allows	allow	VERB
ftr-362	1254	9	self	self	NOUN
ftr-362	1254	10	-	-	PUNCT
ftr-362	1254	11	employed	employ	VERB
ftr-362	1254	12	taxpayers	taxpayer	NOUN
ftr-362	1254	13	a	a	DET
ftr-362	1254	14	deduction	deduction	NOUN
ftr-362	1254	15	for	for	ADP
ftr-362	1254	16	any	any	DET
ftr-362	1254	17	such	such	ADJ
ftr-362	1254	18	children	child	NOUN
ftr-362	1254	19	.	.	PUNCT
ftr-362	1255	1	similar	similar	ADJ
ftr-362	1255	2	amendments	amendment	NOUN
ftr-362	1255	3	to	to	ADP
ftr-362	1255	4	§	§	PROPN
ftr-362	1255	5	§	§	PROPN
ftr-362	1255	6	401	401	NUM
ftr-362	1255	7	2011	2011	NUM
ftr-362	1255	8	]	]	PUNCT
ftr-362	1255	9	recent	recent	ADJ
ftr-362	1255	10	developments	development	NOUN
ftr-362	1255	11	in	in	ADP
ftr-362	1255	12	federal	federal	ADJ
ftr-362	1255	13	income	income	NOUN
ftr-362	1255	14	taxation	taxation	NOUN
ftr-362	1255	15	625	625	NUM
ftr-362	1255	16	and	and	CCONJ
ftr-362	1255	17	501	501	NUM
ftr-362	1255	18	apply	apply	VERB
ftr-362	1255	19	to	to	ADP
ftr-362	1255	20	vebas	vebas	NOUN
ftr-362	1255	21	and	and	CCONJ
ftr-362	1255	22	qualified	qualified	ADJ
ftr-362	1255	23	plans	plan	NOUN
ftr-362	1255	24	providing	provide	VERB
ftr-362	1255	25	retiree	retiree	NOUN
ftr-362	1255	26	health	health	NOUN
ftr-362	1255	27	benefits	benefit	NOUN
ftr-362	1255	28	.	.	PUNCT
ftr-362	1256	1	the	the	DET
ftr-362	1256	2	new	new	ADJ
ftr-362	1256	3	rules	rule	NOUN
ftr-362	1256	4	are	be	AUX
ftr-362	1256	5	effective	effective	ADJ
ftr-362	1256	6	as	as	ADP
ftr-362	1256	7	of	of	ADP
ftr-362	1256	8	the	the	DET
ftr-362	1256	9	date	date	NOUN
ftr-362	1256	10	of	of	ADP
ftr-362	1256	11	enactment	enactment	NOUN
ftr-362	1256	12	.	.	PUNCT
ftr-362	1257	1	a.	a.	NOUN
ftr-362	1257	2	with	with	ADP
ftr-362	1257	3	a	a	DET
ftr-362	1257	4	little	little	ADJ
ftr-362	1257	5	leeway	leeway	NOUN
ftr-362	1257	6	for	for	ADP
ftr-362	1257	7	the	the	DET
ftr-362	1257	8	year	year	NOUN
ftr-362	1257	9	the	the	DET
ftr-362	1257	10	kid	kid	NOUN
ftr-362	1257	11	turns	turn	VERB
ftr-362	1257	12	26	26	NUM
ftr-362	1257	13	.	.	PUNCT
ftr-362	1258	1	notice	notice	VERB
ftr-362	1258	2	2010	2010	NUM
ftr-362	1258	3	-	-	SYM
ftr-362	1258	4	38	38	NUM
ftr-362	1258	5	,	,	PUNCT
ftr-362	1258	6	2010	2010	NUM
ftr-362	1258	7	-	-	SYM
ftr-362	1258	8	20	20	NUM
ftr-362	1258	9	i.r.b	i.r.b	NOUN
ftr-362	1258	10	.	.	PUNCT
ftr-362	1259	1	682	682	NUM
ftr-362	1259	2	(	(	PUNCT
ftr-362	1259	3	4/27/10	4/27/10	NUM
ftr-362	1259	4	)	)	PUNCT
ftr-362	1259	5	.	.	PUNCT
ftr-362	1260	1	this	this	DET
ftr-362	1260	2	notice	notice	NOUN
ftr-362	1260	3	provides	provide	VERB
ftr-362	1260	4	guidance	guidance	NOUN
ftr-362	1260	5	on	on	ADP
ftr-362	1260	6	the	the	DET
ftr-362	1260	7	exclusion	exclusion	NOUN
ftr-362	1260	8	from	from	ADP
ftr-362	1260	9	employees	employee	NOUN
ftr-362	1260	10	’	'	PUNCT
ftr-362	1260	11	gross	gross	ADJ
ftr-362	1260	12	income	income	NOUN
ftr-362	1260	13	under	under	ADP
ftr-362	1260	14	§	§	PROPN
ftr-362	1260	15	§	§	PROPN
ftr-362	1260	16	105	105	NUM
ftr-362	1260	17	and	and	CCONJ
ftr-362	1260	18	106	106	NUM
ftr-362	1260	19	for	for	ADP
ftr-362	1260	20	employer	employer	NOUN
ftr-362	1260	21	-	-	PUNCT
ftr-362	1260	22	provided	provide	VERB
ftr-362	1260	23	accident	accident	NOUN
ftr-362	1260	24	and	and	CCONJ
ftr-362	1260	25	health	health	NOUN
ftr-362	1260	26	plan	plan	NOUN
ftr-362	1260	27	coverage	coverage	NOUN
ftr-362	1260	28	for	for	ADP
ftr-362	1260	29	employees	employee	NOUN
ftr-362	1260	30	’	’	PART
ftr-362	1260	31	children	child	NOUN
ftr-362	1260	32	under	under	ADP
ftr-362	1260	33	age	age	NOUN
ftr-362	1260	34	27	27	NUM
ftr-362	1260	35	,	,	PUNCT
ftr-362	1260	36	on	on	ADP
ftr-362	1260	37	the	the	DET
ftr-362	1260	38	employment	employment	NOUN
ftr-362	1260	39	tax	tax	NOUN
ftr-362	1260	40	treatment	treatment	NOUN
ftr-362	1260	41	of	of	ADP
ftr-362	1260	42	these	these	DET
ftr-362	1260	43	benefits	benefit	NOUN
ftr-362	1260	44	,	,	PUNCT
ftr-362	1260	45	and	and	CCONJ
ftr-362	1260	46	on	on	ADP
ftr-362	1260	47	the	the	DET
ftr-362	1260	48	parallel	parallel	ADJ
ftr-362	1260	49	amendments	amendment	NOUN
ftr-362	1260	50	to	to	ADP
ftr-362	1260	51	§	§	PROPN
ftr-362	1260	52	401(h	401(h	PROPN
ftr-362	1260	53	)	)	PUNCT
ftr-362	1260	54	for	for	ADP
ftr-362	1260	55	retiree	retiree	NOUN
ftr-362	1260	56	health	health	NOUN
ftr-362	1260	57	accounts	account	NOUN
ftr-362	1260	58	in	in	ADP
ftr-362	1260	59	pension	pension	NOUN
ftr-362	1260	60	plans	plan	NOUN
ftr-362	1260	61	,	,	PUNCT
ftr-362	1260	62	§	§	PROPN
ftr-362	1260	63	501(c)(9	501(c)(9	NUM
ftr-362	1260	64	)	)	PUNCT
ftr-362	1260	65	for	for	ADP
ftr-362	1260	66	vebas	vebas	NOUN
ftr-362	1260	67	,	,	PUNCT
ftr-362	1260	68	and	and	CCONJ
ftr-362	1260	69	the	the	DET
ftr-362	1260	70	deduction	deduction	NOUN
ftr-362	1260	71	under	under	ADP
ftr-362	1260	72	§	§	PROPN
ftr-362	1260	73	162(1	162(1	NUM
ftr-362	1260	74	)	)	PUNCT
ftr-362	1260	75	for	for	ADP
ftr-362	1260	76	self	self	NOUN
ftr-362	1260	77	-	-	PUNCT
ftr-362	1260	78	employed	employ	VERB
ftr-362	1260	79	individuals	individual	NOUN
ftr-362	1260	80	.	.	PUNCT
ftr-362	1261	1	the	the	DET
ftr-362	1261	2	value	value	NOUN
ftr-362	1261	3	of	of	ADP
ftr-362	1261	4	any	any	DET
ftr-362	1261	5	employer	employer	NOUN
ftr-362	1261	6	-	-	PUNCT
ftr-362	1261	7	provided	provide	VERB
ftr-362	1261	8	health	health	NOUN
ftr-362	1261	9	coverage	coverage	NOUN
ftr-362	1261	10	for	for	ADP
ftr-362	1261	11	an	an	DET
ftr-362	1261	12	employee	employee	NOUN
ftr-362	1261	13	’s	’s	PART
ftr-362	1261	14	child	child	NOUN
ftr-362	1261	15	for	for	ADP
ftr-362	1261	16	the	the	DET
ftr-362	1261	17	entire	entire	ADJ
ftr-362	1261	18	taxable	taxable	ADJ
ftr-362	1261	19	year	year	NOUN
ftr-362	1261	20	the	the	DET
ftr-362	1261	21	child	child	NOUN
ftr-362	1261	22	turns	turn	VERB
ftr-362	1261	23	26	26	NUM
ftr-362	1261	24	may	may	AUX
ftr-362	1261	25	be	be	AUX
ftr-362	1261	26	excluded	exclude	VERB
ftr-362	1261	27	under	under	ADP
ftr-362	1261	28	§	§	PROPN
ftr-362	1261	29	105	105	NUM
ftr-362	1261	30	if	if	SCONJ
ftr-362	1261	31	the	the	DET
ftr-362	1261	32	coverage	coverage	NOUN
ftr-362	1261	33	continues	continue	VERB
ftr-362	1261	34	until	until	ADP
ftr-362	1261	35	the	the	DET
ftr-362	1261	36	end	end	NOUN
ftr-362	1261	37	of	of	ADP
ftr-362	1261	38	that	that	DET
ftr-362	1261	39	taxable	taxable	ADJ
ftr-362	1261	40	year	year	NOUN
ftr-362	1261	41	.	.	PUNCT
ftr-362	1262	1	for	for	ADP
ftr-362	1262	2	example	example	NOUN
ftr-362	1262	3	,	,	PUNCT
ftr-362	1262	4	if	if	SCONJ
ftr-362	1262	5	a	a	DET
ftr-362	1262	6	child	child	NOUN
ftr-362	1262	7	turns	turn	VERB
ftr-362	1262	8	26	26	NUM
ftr-362	1262	9	in	in	ADP
ftr-362	1262	10	march	march	PROPN
ftr-362	1262	11	,	,	PUNCT
ftr-362	1262	12	but	but	CCONJ
ftr-362	1262	13	stays	stay	VERB
ftr-362	1262	14	on	on	ADP
ftr-362	1262	15	the	the	DET
ftr-362	1262	16	plan	plan	NOUN
ftr-362	1262	17	past	past	ADP
ftr-362	1262	18	december	december	PROPN
ftr-362	1262	19	31st	31st	NOUN
ftr-362	1262	20	(	(	PUNCT
ftr-362	1262	21	the	the	DET
ftr-362	1262	22	end	end	NOUN
ftr-362	1262	23	of	of	ADP
ftr-362	1262	24	most	most	ADJ
ftr-362	1262	25	individual	individual	ADJ
ftr-362	1262	26	’s	’s	PART
ftr-362	1262	27	taxable	taxable	ADJ
ftr-362	1262	28	year	year	NOUN
ftr-362	1262	29	)	)	PUNCT
ftr-362	1262	30	,	,	PUNCT
ftr-362	1262	31	the	the	DET
ftr-362	1262	32	health	health	NOUN
ftr-362	1262	33	benefits	benefit	VERB
ftr-362	1262	34	up	up	ADP
ftr-362	1262	35	to	to	ADP
ftr-362	1262	36	december	december	PROPN
ftr-362	1262	37	31st	31st	NOUN
ftr-362	1262	38	are	be	AUX
ftr-362	1262	39	a	a	DET
ftr-362	1262	40	tax	tax	NOUN
ftr-362	1262	41	-	-	PUNCT
ftr-362	1262	42	free	free	ADJ
ftr-362	1262	43	fringe	fringe	NOUN
ftr-362	1262	44	benefit	benefit	NOUN
ftr-362	1262	45	.	.	PUNCT
ftr-362	1263	1	b.	b.	PROPN
ftr-362	1263	2	health	health	PROPN
ftr-362	1263	3	insurance	insurance	NOUN
ftr-362	1263	4	that	that	PRON
ftr-362	1263	5	covers	cover	VERB
ftr-362	1263	6	dependent	dependent	ADJ
ftr-362	1263	7	children	child	NOUN
ftr-362	1263	8	is	be	AUX
ftr-362	1263	9	no	no	ADV
ftr-362	1263	10	longer	long	ADV
ftr-362	1263	11	a	a	DET
ftr-362	1263	12	tax	tax	NOUN
ftr-362	1263	13	-	-	PUNCT
ftr-362	1263	14	free	free	ADJ
ftr-362	1263	15	fringe	fringe	NOUN
ftr-362	1263	16	benefit	benefit	NOUN
ftr-362	1263	17	unless	unless	SCONJ
ftr-362	1263	18	all	all	PRON
ftr-362	1263	19	of	of	ADP
ftr-362	1263	20	the	the	DET
ftr-362	1263	21	employee	employee	NOUN
ftr-362	1263	22	’s	’s	PART
ftr-362	1263	23	kids	kid	NOUN
ftr-362	1263	24	under	under	ADP
ftr-362	1263	25	age	age	NOUN
ftr-362	1263	26	27	27	NUM
ftr-362	1263	27	are	be	AUX
ftr-362	1263	28	covered	cover	VERB
ftr-362	1263	29	.	.	PUNCT
ftr-362	1264	1	t.d	t.d	PROPN
ftr-362	1264	2	.	.	NOUN
ftr-362	1264	3	9482	9482	NUM
ftr-362	1264	4	,	,	PUNCT
ftr-362	1264	5	interim	interim	ADJ
ftr-362	1264	6	final	final	ADJ
ftr-362	1264	7	rules	rule	NOUN
ftr-362	1264	8	for	for	ADP
ftr-362	1264	9	group	group	NOUN
ftr-362	1264	10	health	health	NOUN
ftr-362	1264	11	plans	plan	NOUN
ftr-362	1264	12	and	and	CCONJ
ftr-362	1264	13	health	health	NOUN
ftr-362	1264	14	insurance	insurance	NOUN
ftr-362	1264	15	issuers	issuer	NOUN
ftr-362	1264	16	relating	relate	VERB
ftr-362	1264	17	to	to	ADP
ftr-362	1264	18	dependent	dependent	ADJ
ftr-362	1264	19	coverage	coverage	NOUN
ftr-362	1264	20	of	of	ADP
ftr-362	1264	21	children	child	NOUN
ftr-362	1264	22	to	to	PART
ftr-362	1264	23	age	age	VERB
ftr-362	1264	24	26	26	NUM
ftr-362	1264	25	under	under	ADP
ftr-362	1264	26	the	the	DET
ftr-362	1264	27	patient	patient	NOUN
ftr-362	1264	28	protection	protection	NOUN
ftr-362	1264	29	and	and	CCONJ
ftr-362	1264	30	affordable	affordable	ADJ
ftr-362	1264	31	care	care	PROPN
ftr-362	1264	32	act	act	PROPN
ftr-362	1264	33	,	,	PUNCT
ftr-362	1264	34	75	75	NUM
ftr-362	1264	35	f.r	f.r	NOUN
ftr-362	1264	36	.	.	NOUN
ftr-362	1264	37	27122	27122	NUM
ftr-362	1264	38	(	(	PUNCT
ftr-362	1264	39	5/13/10	5/13/10	NUM
ftr-362	1264	40	)	)	PUNCT
ftr-362	1264	41	.	.	PUNCT
ftr-362	1265	1	the	the	DET
ftr-362	1265	2	affordable	affordable	PROPN
ftr-362	1265	3	care	care	PROPN
ftr-362	1265	4	act	act	PROPN
ftr-362	1265	5	amended	amend	VERB
ftr-362	1265	6	the	the	DET
ftr-362	1265	7	public	public	ADJ
ftr-362	1265	8	health	health	PROPN
ftr-362	1265	9	service	service	PROPN
ftr-362	1265	10	act	act	PROPN
ftr-362	1265	11	(	(	PUNCT
ftr-362	1265	12	phs	phs	PROPN
ftr-362	1265	13	act	act	PROPN
ftr-362	1265	14	)	)	PUNCT
ftr-362	1265	15	to	to	PART
ftr-362	1265	16	add	add	VERB
ftr-362	1265	17	§	§	PROPN
ftr-362	1265	18	2714	2714	NUM
ftr-362	1265	19	,	,	PUNCT
ftr-362	1265	20	which	which	PRON
ftr-362	1265	21	requires	require	VERB
ftr-362	1265	22	group	group	NOUN
ftr-362	1265	23	health	health	NOUN
ftr-362	1265	24	plans	plan	NOUN
ftr-362	1265	25	and	and	CCONJ
ftr-362	1265	26	health	health	NOUN
ftr-362	1265	27	insurance	insurance	NOUN
ftr-362	1265	28	issuers	issuer	NOUN
ftr-362	1265	29	that	that	PRON
ftr-362	1265	30	provide	provide	VERB
ftr-362	1265	31	dependent	dependent	ADJ
ftr-362	1265	32	coverage	coverage	NOUN
ftr-362	1265	33	of	of	ADP
ftr-362	1265	34	children	child	NOUN
ftr-362	1265	35	to	to	PART
ftr-362	1265	36	continue	continue	VERB
ftr-362	1265	37	to	to	PART
ftr-362	1265	38	make	make	VERB
ftr-362	1265	39	such	such	ADJ
ftr-362	1265	40	coverage	coverage	NOUN
ftr-362	1265	41	available	available	ADJ
ftr-362	1265	42	for	for	ADP
ftr-362	1265	43	an	an	DET
ftr-362	1265	44	adult	adult	NOUN
ftr-362	1265	45	child	child	NOUN
ftr-362	1265	46	until	until	ADP
ftr-362	1265	47	age	age	NOUN
ftr-362	1265	48	26	26	NUM
ftr-362	1265	49	.	.	PUNCT
ftr-362	1266	1	this	this	DET
ftr-362	1266	2	requirement	requirement	NOUN
ftr-362	1266	3	is	be	AUX
ftr-362	1266	4	incorporated	incorporate	VERB
ftr-362	1266	5	by	by	ADP
ftr-362	1266	6	§	§	PROPN
ftr-362	1266	7	9815	9815	NUM
ftr-362	1266	8	of	of	ADP
ftr-362	1266	9	the	the	DET
ftr-362	1266	10	code	code	NOUN
ftr-362	1266	11	.	.	PUNCT
ftr-362	1267	1	these	these	DET
ftr-362	1267	2	interim	interim	ADJ
ftr-362	1267	3	final	final	ADJ
ftr-362	1267	4	regulations	regulation	NOUN
ftr-362	1267	5	,	,	PUNCT
ftr-362	1267	6	reg	reg	NOUN
ftr-362	1267	7	.	.	PUNCT
ftr-362	1268	1	§	§	PROPN
ftr-362	1268	2	54.9815	54.9815	NUM
ftr-362	1268	3	-	-	SYM
ftr-362	1268	4	2714	2714	NUM
ftr-362	1268	5	t	t	NOUN
ftr-362	1268	6	,	,	PUNCT
ftr-362	1268	7	provide	provide	VERB
ftr-362	1268	8	that	that	PRON
ftr-362	1268	9	for	for	ADP
ftr-362	1268	10	a	a	DET
ftr-362	1268	11	health	health	NOUN
ftr-362	1268	12	insurance	insurance	NOUN
ftr-362	1268	13	(	(	PUNCT
ftr-362	1268	14	or	or	CCONJ
ftr-362	1268	15	self	self	NOUN
ftr-362	1268	16	-	-	PUNCT
ftr-362	1268	17	insured	insure	VERB
ftr-362	1268	18	)	)	PUNCT
ftr-362	1268	19	plan	plan	NOUN
ftr-362	1268	20	that	that	PRON
ftr-362	1268	21	makes	make	VERB
ftr-362	1268	22	available	available	ADJ
ftr-362	1268	23	dependent	dependent	ADJ
ftr-362	1268	24	coverage	coverage	NOUN
ftr-362	1268	25	of	of	ADP
ftr-362	1268	26	children	child	NOUN
ftr-362	1268	27	to	to	PART
ftr-362	1268	28	qualify	qualify	VERB
ftr-362	1268	29	under	under	ADP
ftr-362	1268	30	§	§	PROPN
ftr-362	1268	31	105	105	NUM
ftr-362	1268	32	,	,	PUNCT
ftr-362	1268	33	the	the	DET
ftr-362	1268	34	plan	plan	NOUN
ftr-362	1268	35	may	may	AUX
ftr-362	1268	36	not	not	PART
ftr-362	1268	37	deny	deny	VERB
ftr-362	1268	38	or	or	CCONJ
ftr-362	1268	39	impose	impose	VERB
ftr-362	1268	40	special	special	ADJ
ftr-362	1268	41	requirements	requirement	NOUN
ftr-362	1268	42	for	for	ADP
ftr-362	1268	43	coverage	coverage	NOUN
ftr-362	1268	44	of	of	ADP
ftr-362	1268	45	either	either	CCONJ
ftr-362	1268	46	minor	minor	ADJ
ftr-362	1268	47	children	child	NOUN
ftr-362	1268	48	or	or	CCONJ
ftr-362	1268	49	adult	adult	NOUN
ftr-362	1268	50	children	child	NOUN
ftr-362	1268	51	under	under	ADP
ftr-362	1268	52	age	age	NOUN
ftr-362	1268	53	26	26	NUM
ftr-362	1268	54	.	.	PUNCT
ftr-362	1269	1	with	with	ADP
ftr-362	1269	2	respect	respect	NOUN
ftr-362	1269	3	to	to	ADP
ftr-362	1269	4	a	a	DET
ftr-362	1269	5	child	child	NOUN
ftr-362	1269	6	who	who	PRON
ftr-362	1269	7	has	have	AUX
ftr-362	1269	8	not	not	PART
ftr-362	1269	9	attained	attain	VERB
ftr-362	1269	10	age	age	NOUN
ftr-362	1269	11	26	26	NUM
ftr-362	1269	12	,	,	PUNCT
ftr-362	1269	13	a	a	DET
ftr-362	1269	14	plan	plan	NOUN
ftr-362	1269	15	or	or	CCONJ
ftr-362	1269	16	issuer	issuer	NOUN
ftr-362	1269	17	may	may	AUX
ftr-362	1269	18	not	not	PART
ftr-362	1269	19	define	define	VERB
ftr-362	1269	20	dependent	dependent	ADJ
ftr-362	1269	21	for	for	ADP
ftr-362	1269	22	purposes	purpose	NOUN
ftr-362	1269	23	of	of	ADP
ftr-362	1269	24	eligibility	eligibility	NOUN
ftr-362	1269	25	for	for	ADP
ftr-362	1269	26	dependent	dependent	ADJ
ftr-362	1269	27	coverage	coverage	NOUN
ftr-362	1269	28	of	of	ADP
ftr-362	1269	29	children	child	NOUN
ftr-362	1269	30	other	other	ADJ
ftr-362	1269	31	than	than	ADP
ftr-362	1269	32	in	in	ADP
ftr-362	1269	33	terms	term	NOUN
ftr-362	1269	34	of	of	ADP
ftr-362	1269	35	a	a	DET
ftr-362	1269	36	relationship	relationship	NOUN
ftr-362	1269	37	between	between	ADP
ftr-362	1269	38	a	a	DET
ftr-362	1269	39	child	child	NOUN
ftr-362	1269	40	and	and	CCONJ
ftr-362	1269	41	the	the	DET
ftr-362	1269	42	participant	participant	NOUN
ftr-362	1269	43	.	.	PUNCT
ftr-362	1270	1	thus	thus	ADV
ftr-362	1270	2	,	,	PUNCT
ftr-362	1270	3	for	for	ADP
ftr-362	1270	4	example	example	NOUN
ftr-362	1270	5	,	,	PUNCT
ftr-362	1270	6	a	a	DET
ftr-362	1270	7	plan	plan	NOUN
ftr-362	1270	8	or	or	CCONJ
ftr-362	1270	9	issuer	issuer	NOUN
ftr-362	1270	10	may	may	AUX
ftr-362	1270	11	not	not	PART
ftr-362	1270	12	deny	deny	VERB
ftr-362	1270	13	or	or	CCONJ
ftr-362	1270	14	restrict	restrict	VERB
ftr-362	1270	15	coverage	coverage	NOUN
ftr-362	1270	16	for	for	ADP
ftr-362	1270	17	a	a	DET
ftr-362	1270	18	child	child	NOUN
ftr-362	1270	19	who	who	PRON
ftr-362	1270	20	has	have	AUX
ftr-362	1270	21	not	not	PART
ftr-362	1270	22	attained	attain	VERB
ftr-362	1270	23	age	age	NOUN
ftr-362	1270	24	26	26	NUM
ftr-362	1270	25	based	base	VERB
ftr-362	1270	26	on	on	ADP
ftr-362	1270	27	the	the	DET
ftr-362	1270	28	presence	presence	NOUN
ftr-362	1270	29	or	or	CCONJ
ftr-362	1270	30	absence	absence	NOUN
ftr-362	1270	31	of	of	ADP
ftr-362	1270	32	the	the	DET
ftr-362	1270	33	child	child	NOUN
ftr-362	1270	34	’s	’s	PART
ftr-362	1270	35	financial	financial	ADJ
ftr-362	1270	36	dependency	dependency	NOUN
ftr-362	1270	37	(	(	PUNCT
ftr-362	1270	38	upon	upon	SCONJ
ftr-362	1270	39	the	the	DET
ftr-362	1270	40	participant	participant	NOUN
ftr-362	1270	41	or	or	CCONJ
ftr-362	1270	42	any	any	DET
ftr-362	1270	43	other	other	ADJ
ftr-362	1270	44	person	person	NOUN
ftr-362	1270	45	)	)	PUNCT
ftr-362	1270	46	,	,	PUNCT
ftr-362	1270	47	residency	residency	NOUN
ftr-362	1270	48	with	with	ADP
ftr-362	1270	49	the	the	DET
ftr-362	1270	50	participant	participant	NOUN
ftr-362	1270	51	or	or	CCONJ
ftr-362	1270	52	with	with	ADP
ftr-362	1270	53	any	any	DET
ftr-362	1270	54	other	other	ADJ
ftr-362	1270	55	person	person	NOUN
ftr-362	1270	56	,	,	PUNCT
ftr-362	1270	57	student	student	NOUN
ftr-362	1270	58	status	status	NOUN
ftr-362	1270	59	,	,	PUNCT
ftr-362	1270	60	employment	employment	NOUN
ftr-362	1270	61	,	,	PUNCT
ftr-362	1270	62	or	or	CCONJ
ftr-362	1270	63	any	any	DET
ftr-362	1270	64	combination	combination	NOUN
ftr-362	1270	65	of	of	ADP
ftr-362	1270	66	those	those	DET
ftr-362	1270	67	factors	factor	NOUN
ftr-362	1270	68	.	.	PUNCT
ftr-362	1271	1	nothing	nothing	PRON
ftr-362	1271	2	in	in	ADP
ftr-362	1271	3	the	the	DET
ftr-362	1271	4	regulations	regulation	NOUN
ftr-362	1271	5	requires	require	VERB
ftr-362	1271	6	an	an	DET
ftr-362	1271	7	employer	employer	NOUN
ftr-362	1271	8	’s	’s	PART
ftr-362	1271	9	plan	plan	NOUN
ftr-362	1271	10	to	to	PART
ftr-362	1271	11	cover	cover	VERB
ftr-362	1271	12	dependents	dependent	NOUN
ftr-362	1271	13	as	as	ADP
ftr-362	1271	14	a	a	DET
ftr-362	1271	15	condition	condition	NOUN
ftr-362	1271	16	for	for	SCONJ
ftr-362	1271	17	eligibility	eligibility	NOUN
ftr-362	1271	18	to	to	PART
ftr-362	1271	19	be	be	AUX
ftr-362	1271	20	a	a	DET
ftr-362	1271	21	tax	tax	NOUN
ftr-362	1271	22	-	-	PUNCT
ftr-362	1271	23	free	free	ADJ
ftr-362	1271	24	fringe	fringe	NOUN
ftr-362	1271	25	benefit	benefit	NOUN
ftr-362	1271	26	.	.	PUNCT
ftr-362	1272	1	the	the	DET
ftr-362	1272	2	regulation	regulation	NOUN
ftr-362	1272	3	applies	apply	VERB
ftr-362	1272	4	for	for	ADP
ftr-362	1272	5	plan	plan	NOUN
ftr-362	1272	6	years	year	NOUN
ftr-362	1272	7	beginning	begin	VERB
ftr-362	1272	8	on	on	ADP
ftr-362	1272	9	or	or	CCONJ
ftr-362	1272	10	after	after	ADP
ftr-362	1272	11	9/23/10	9/23/10	NUM
ftr-362	1272	12	,	,	PUNCT
ftr-362	1272	13	and	and	CCONJ
ftr-362	1272	14	the	the	DET
ftr-362	1272	15	regulation	regulation	NOUN
ftr-362	1272	16	expires	expire	VERB
ftr-362	1272	17	“	"	PUNCT
ftr-362	1272	18	on	on	ADP
ftr-362	1272	19	or	or	CCONJ
ftr-362	1272	20	before	before	ADP
ftr-362	1272	21	”	"	PUNCT
ftr-362	1272	22	5/13/13	5/13/13	NUM
ftr-362	1272	23	.	.	PUNCT
ftr-362	1273	1	transition	transition	NOUN
ftr-362	1273	2	rules	rule	NOUN
ftr-362	1273	3	are	be	AUX
ftr-362	1273	4	provided	provide	VERB
ftr-362	1273	5	.	.	PUNCT
ftr-362	1274	1	626	626	NUM
ftr-362	1274	2	florida	florida	PROPN
ftr-362	1274	3	tax	tax	NOUN
ftr-362	1274	4	review	review	NOUN
ftr-362	1274	5	[	[	X
ftr-362	1274	6	vol	vol	NOUN
ftr-362	1274	7	.	.	PUNCT
ftr-362	1274	8	10:9	10:9	NUM
ftr-362	1274	9	4	4	NUM
ftr-362	1274	10	.	.	PUNCT
ftr-362	1275	1	how	how	SCONJ
ftr-362	1275	2	about	about	ADP
ftr-362	1275	3	a	a	DET
ftr-362	1275	4	little	little	ADJ
ftr-362	1275	5	consistency	consistency	NOUN
ftr-362	1275	6	in	in	ADP
ftr-362	1275	7	tax	tax	NOUN
ftr-362	1275	8	-	-	PUNCT
ftr-362	1275	9	free	free	ADJ
ftr-362	1275	10	drug	drug	NOUN
ftr-362	1275	11	use	use	NOUN
ftr-362	1275	12	?	?	PUNCT
ftr-362	1276	1	the	the	DET
ftr-362	1276	2	2010	2010	NUM
ftr-362	1276	3	health	health	NOUN
ftr-362	1276	4	care	care	NOUN
ftr-362	1276	5	act	act	PROPN
ftr-362	1276	6	added	add	VERB
ftr-362	1276	7	§	§	PROPN
ftr-362	1276	8	106(f	106(f	PROPN
ftr-362	1276	9	)	)	PUNCT
ftr-362	1276	10	,	,	PUNCT
ftr-362	1276	11	dealing	deal	VERB
ftr-362	1276	12	with	with	ADP
ftr-362	1276	13	employer	employer	NOUN
ftr-362	1276	14	sponsored	sponsor	VERB
ftr-362	1276	15	health	health	NOUN
ftr-362	1276	16	flexible	flexible	ADJ
ftr-362	1276	17	spending	spending	NOUN
ftr-362	1276	18	arrangements	arrangement	NOUN
ftr-362	1276	19	and	and	CCONJ
ftr-362	1276	20	health	health	NOUN
ftr-362	1276	21	reimbursement	reimbursement	NOUN
ftr-362	1276	22	arrangements	arrangement	NOUN
ftr-362	1276	23	,	,	PUNCT
ftr-362	1276	24	and	and	CCONJ
ftr-362	1276	25	amended	amend	VERB
ftr-362	1276	26	§	§	PROPN
ftr-362	1276	27	223(d)(2	223(d)(2	NUM
ftr-362	1276	28	)	)	PUNCT
ftr-362	1276	29	,	,	PUNCT
ftr-362	1276	30	dealing	deal	VERB
ftr-362	1276	31	with	with	ADP
ftr-362	1276	32	hsas	hsa	NOUN
ftr-362	1276	33	(	(	PUNCT
ftr-362	1276	34	for	for	ADP
ftr-362	1276	35	individuals	individual	NOUN
ftr-362	1276	36	with	with	ADP
ftr-362	1276	37	high	high	ADJ
ftr-362	1276	38	deductible	deductible	ADJ
ftr-362	1276	39	health	health	NOUN
ftr-362	1276	40	plans	plan	NOUN
ftr-362	1276	41	,	,	PUNCT
ftr-362	1276	42	whether	whether	SCONJ
ftr-362	1276	43	through	through	ADP
ftr-362	1276	44	an	an	DET
ftr-362	1276	45	employer	employer	NOUN
ftr-362	1276	46	or	or	CCONJ
ftr-362	1276	47	individually	individually	ADV
ftr-362	1276	48	)	)	PUNCT
ftr-362	1276	49	and	and	CCONJ
ftr-362	1276	50	§	§	PROPN
ftr-362	1276	51	220(d)(2	220(d)(2	NUM
ftr-362	1276	52	)	)	PUNCT
ftr-362	1276	53	,	,	PUNCT
ftr-362	1276	54	dealing	deal	VERB
ftr-362	1276	55	with	with	ADP
ftr-362	1276	56	individual	individual	ADJ
ftr-362	1276	57	archer	archer	ADJ
ftr-362	1276	58	msas	msa	NOUN
ftr-362	1276	59	,	,	PUNCT
ftr-362	1276	60	to	to	PART
ftr-362	1276	61	disallow	disallow	VERB
ftr-362	1276	62	reimbursement	reimbursement	NOUN
ftr-362	1276	63	under	under	ADP
ftr-362	1276	64	any	any	DET
ftr-362	1276	65	such	such	ADJ
ftr-362	1276	66	plan	plan	NOUN
ftr-362	1276	67	for	for	ADP
ftr-362	1276	68	the	the	DET
ftr-362	1276	69	cost	cost	NOUN
ftr-362	1276	70	of	of	ADP
ftr-362	1276	71	overthe	overthe	ADJ
ftr-362	1276	72	-	-	PUNCT
ftr-362	1276	73	counter	counter	NOUN
ftr-362	1276	74	medicines	medicine	NOUN
ftr-362	1276	75	unless	unless	SCONJ
ftr-362	1276	76	the	the	DET
ftr-362	1276	77	medicine	medicine	NOUN
ftr-362	1276	78	is	be	AUX
ftr-362	1276	79	prescribed	prescribe	VERB
ftr-362	1276	80	by	by	ADP
ftr-362	1276	81	a	a	DET
ftr-362	1276	82	physician	physician	NOUN
ftr-362	1276	83	.	.	PUNCT
ftr-362	1277	1	thus	thus	ADV
ftr-362	1277	2	,	,	PUNCT
ftr-362	1277	3	reimbursement	reimbursement	NOUN
ftr-362	1277	4	is	be	AUX
ftr-362	1277	5	allowed	allow	VERB
ftr-362	1277	6	only	only	ADV
ftr-362	1277	7	if	if	SCONJ
ftr-362	1277	8	the	the	DET
ftr-362	1277	9	medicine	medicine	NOUN
ftr-362	1277	10	or	or	CCONJ
ftr-362	1277	11	drug	drug	NOUN
ftr-362	1277	12	is	be	AUX
ftr-362	1277	13	a	a	DET
ftr-362	1277	14	prescribed	prescribed	ADJ
ftr-362	1277	15	drug	drug	NOUN
ftr-362	1277	16	,	,	PUNCT
ftr-362	1277	17	without	without	ADP
ftr-362	1277	18	regard	regard	NOUN
ftr-362	1277	19	to	to	ADP
ftr-362	1277	20	whether	whether	SCONJ
ftr-362	1277	21	such	such	ADJ
ftr-362	1277	22	drug	drug	NOUN
ftr-362	1277	23	is	be	AUX
ftr-362	1277	24	available	available	ADJ
ftr-362	1277	25	without	without	ADP
ftr-362	1277	26	a	a	DET
ftr-362	1277	27	prescription	prescription	NOUN
ftr-362	1277	28	,	,	PUNCT
ftr-362	1277	29	or	or	CCONJ
ftr-362	1277	30	is	be	AUX
ftr-362	1277	31	insulin	insulin	NOUN
ftr-362	1277	32	,	,	PUNCT
ftr-362	1277	33	which	which	PRON
ftr-362	1277	34	is	be	AUX
ftr-362	1277	35	the	the	DET
ftr-362	1277	36	rule	rule	NOUN
ftr-362	1277	37	for	for	ADP
ftr-362	1277	38	deductibility	deductibility	NOUN
ftr-362	1277	39	of	of	ADP
ftr-362	1277	40	medicine	medicine	NOUN
ftr-362	1277	41	as	as	ADP
ftr-362	1277	42	a	a	DET
ftr-362	1277	43	medical	medical	ADJ
ftr-362	1277	44	expense	expense	NOUN
ftr-362	1277	45	under	under	ADP
ftr-362	1277	46	§	§	PROPN
ftr-362	1277	47	213	213	NUM
ftr-362	1277	48	.	.	PUNCT
ftr-362	1278	1	the	the	DET
ftr-362	1278	2	new	new	ADJ
ftr-362	1278	3	provisions	provision	NOUN
ftr-362	1278	4	are	be	AUX
ftr-362	1278	5	effective	effective	ADJ
ftr-362	1278	6	after	after	ADP
ftr-362	1278	7	12/31/10	12/31/10	PROPN
ftr-362	1278	8	.	.	PUNCT
ftr-362	1278	9	a.	a.	PROPN
ftr-362	1278	10	and	and	CCONJ
ftr-362	1278	11	the	the	DET
ftr-362	1278	12	irs	irs	PROPN
ftr-362	1278	13	takes	take	VERB
ftr-362	1278	14	steps	step	NOUN
ftr-362	1278	15	to	to	PART
ftr-362	1278	16	make	make	VERB
ftr-362	1278	17	it	it	PRON
ftr-362	1278	18	more	more	ADV
ftr-362	1278	19	difficult	difficult	ADJ
ftr-362	1278	20	to	to	PART
ftr-362	1278	21	buy	buy	VERB
ftr-362	1278	22	beer	beer	NOUN
ftr-362	1278	23	and	and	CCONJ
ftr-362	1278	24	cigs	cig	NOUN
ftr-362	1278	25	using	use	VERB
ftr-362	1278	26	health	health	NOUN
ftr-362	1278	27	fsa	fsa	PROPN
ftr-362	1278	28	and	and	CCONJ
ftr-362	1278	29	hra	hra	PROPN
ftr-362	1278	30	debit	debit	NOUN
ftr-362	1278	31	cards	card	NOUN
ftr-362	1278	32	.	.	PUNCT
ftr-362	1279	1	notice	notice	VERB
ftr-362	1279	2	2010	2010	NUM
ftr-362	1279	3	-	-	SYM
ftr-362	1279	4	59	59	NUM
ftr-362	1279	5	,	,	PUNCT
ftr-362	1279	6	2010	2010	NUM
ftr-362	1279	7	-	-	SYM
ftr-362	1279	8	39	39	NUM
ftr-362	1279	9	i.r.b	i.r.b	NOUN
ftr-362	1279	10	.	.	PUNCT
ftr-362	1279	11	396	396	NUM
ftr-362	1280	1	(	(	PUNCT
ftr-362	1280	2	9/3/10	9/3/10	NUM
ftr-362	1280	3	)	)	PUNCT
ftr-362	1280	4	.	.	PUNCT
ftr-362	1281	1	current	current	ADJ
ftr-362	1281	2	debit	debit	NOUN
ftr-362	1281	3	card	card	NOUN
ftr-362	1281	4	systems	system	NOUN
ftr-362	1281	5	are	be	AUX
ftr-362	1281	6	not	not	PART
ftr-362	1281	7	capable	capable	ADJ
ftr-362	1281	8	of	of	ADP
ftr-362	1281	9	substantiating	substantiate	VERB
ftr-362	1281	10	compliance	compliance	NOUN
ftr-362	1281	11	with	with	ADP
ftr-362	1281	12	§	§	PROPN
ftr-362	1281	13	106(f	106(f	PROPN
ftr-362	1281	14	)	)	PUNCT
ftr-362	1281	15	with	with	ADP
ftr-362	1281	16	respect	respect	NOUN
ftr-362	1281	17	to	to	ADP
ftr-362	1281	18	overthe	overthe	ADJ
ftr-362	1281	19	-	-	PUNCT
ftr-362	1281	20	counter	counter	NOUN
ftr-362	1281	21	medicines	medicine	NOUN
ftr-362	1281	22	or	or	CCONJ
ftr-362	1281	23	drugs	drug	NOUN
ftr-362	1281	24	because	because	SCONJ
ftr-362	1281	25	the	the	DET
ftr-362	1281	26	systems	system	NOUN
ftr-362	1281	27	are	be	AUX
ftr-362	1281	28	incapable	incapable	ADJ
ftr-362	1281	29	of	of	ADP
ftr-362	1281	30	recognizing	recognize	VERB
ftr-362	1281	31	and	and	CCONJ
ftr-362	1281	32	substantiating	substantiate	VERB
ftr-362	1281	33	that	that	SCONJ
ftr-362	1281	34	the	the	DET
ftr-362	1281	35	medicines	medicine	NOUN
ftr-362	1281	36	or	or	CCONJ
ftr-362	1281	37	drugs	drug	NOUN
ftr-362	1281	38	were	be	AUX
ftr-362	1281	39	prescribed	prescribe	VERB
ftr-362	1281	40	.	.	PUNCT
ftr-362	1282	1	for	for	ADP
ftr-362	1282	2	expenses	expense	NOUN
ftr-362	1282	3	incurred	incur	VERB
ftr-362	1282	4	on	on	ADP
ftr-362	1282	5	and	and	CCONJ
ftr-362	1282	6	after	after	ADP
ftr-362	1282	7	january	january	PROPN
ftr-362	1282	8	1	1	NUM
ftr-362	1282	9	,	,	PUNCT
ftr-362	1282	10	2011	2011	NUM
ftr-362	1282	11	,	,	PUNCT
ftr-362	1282	12	health	health	PROPN
ftr-362	1282	13	fsa	fsa	PROPN
ftr-362	1282	14	and	and	CCONJ
ftr-362	1282	15	hra	hra	PROPN
ftr-362	1282	16	debit	debit	NOUN
ftr-362	1282	17	cards	card	NOUN
ftr-362	1282	18	may	may	AUX
ftr-362	1282	19	not	not	PART
ftr-362	1282	20	be	be	AUX
ftr-362	1282	21	used	use	VERB
ftr-362	1282	22	to	to	PART
ftr-362	1282	23	purchase	purchase	VERB
ftr-362	1282	24	over	over	ADP
ftr-362	1282	25	-	-	PUNCT
ftr-362	1282	26	the	the	DET
ftr-362	1282	27	-	-	PUNCT
ftr-362	1282	28	counter	counter	NOUN
ftr-362	1282	29	medicines	medicine	NOUN
ftr-362	1282	30	or	or	CCONJ
ftr-362	1282	31	drugs	drug	NOUN
ftr-362	1282	32	.	.	PUNCT
ftr-362	1283	1	nevertheless	nevertheless	ADV
ftr-362	1283	2	to	to	PART
ftr-362	1283	3	facilitate	facilitate	VERB
ftr-362	1283	4	the	the	DET
ftr-362	1283	5	significant	significant	ADJ
ftr-362	1283	6	changes	change	NOUN
ftr-362	1283	7	to	to	ADP
ftr-362	1283	8	existing	exist	VERB
ftr-362	1283	9	systems	system	NOUN
ftr-362	1283	10	necessary	necessary	ADJ
ftr-362	1283	11	to	to	PART
ftr-362	1283	12	reflect	reflect	VERB
ftr-362	1283	13	the	the	DET
ftr-362	1283	14	statutory	statutory	ADJ
ftr-362	1283	15	change	change	NOUN
ftr-362	1283	16	,	,	PUNCT
ftr-362	1283	17	the	the	DET
ftr-362	1283	18	irs	irs	PROPN
ftr-362	1283	19	will	will	AUX
ftr-362	1283	20	not	not	PART
ftr-362	1283	21	challenge	challenge	VERB
ftr-362	1283	22	the	the	DET
ftr-362	1283	23	use	use	NOUN
ftr-362	1283	24	of	of	ADP
ftr-362	1283	25	health	health	PROPN
ftr-362	1283	26	fsa	fsa	PROPN
ftr-362	1283	27	and	and	CCONJ
ftr-362	1283	28	hra	hra	PROPN
ftr-362	1283	29	debit	debit	NOUN
ftr-362	1283	30	cards	card	NOUN
ftr-362	1283	31	for	for	ADP
ftr-362	1283	32	expenses	expense	NOUN
ftr-362	1283	33	incurred	incur	VERB
ftr-362	1283	34	through	through	ADP
ftr-362	1283	35	january	january	PROPN
ftr-362	1283	36	15	15	NUM
ftr-362	1283	37	,	,	PUNCT
ftr-362	1283	38	2011	2011	NUM
ftr-362	1283	39	if	if	SCONJ
ftr-362	1283	40	the	the	DET
ftr-362	1283	41	use	use	NOUN
ftr-362	1283	42	of	of	ADP
ftr-362	1283	43	the	the	DET
ftr-362	1283	44	debit	debit	NOUN
ftr-362	1283	45	cards	card	NOUN
ftr-362	1283	46	complies	comply	VERB
ftr-362	1283	47	with	with	ADP
ftr-362	1283	48	prior	prior	ADJ
ftr-362	1283	49	guidance	guidance	NOUN
ftr-362	1283	50	.	.	PUNCT
ftr-362	1284	1	however	however	ADV
ftr-362	1284	2	,	,	PUNCT
ftr-362	1284	3	on	on	ADV
ftr-362	1284	4	and	and	CCONJ
ftr-362	1284	5	after	after	ADP
ftr-362	1284	6	january	january	PROPN
ftr-362	1284	7	16	16	NUM
ftr-362	1284	8	,	,	PUNCT
ftr-362	1284	9	2011	2011	NUM
ftr-362	1284	10	,	,	PUNCT
ftr-362	1284	11	over	over	ADP
ftr-362	1284	12	-	-	PUNCT
ftr-362	1284	13	the	the	DET
ftr-362	1284	14	-	-	PUNCT
ftr-362	1284	15	counter	counter	NOUN
ftr-362	1284	16	medicine	medicine	NOUN
ftr-362	1284	17	or	or	CCONJ
ftr-362	1284	18	drug	drug	NOUN
ftr-362	1284	19	purchases	purchase	NOUN
ftr-362	1284	20	at	at	ADP
ftr-362	1284	21	all	all	DET
ftr-362	1284	22	providers	provider	NOUN
ftr-362	1284	23	and	and	CCONJ
ftr-362	1284	24	merchants	merchant	NOUN
ftr-362	1284	25	(	(	PUNCT
ftr-362	1284	26	whether	whether	SCONJ
ftr-362	1284	27	or	or	CCONJ
ftr-362	1284	28	not	not	PART
ftr-362	1284	29	they	they	PRON
ftr-362	1284	30	have	have	VERB
ftr-362	1284	31	an	an	DET
ftr-362	1284	32	inventory	inventory	NOUN
ftr-362	1284	33	information	information	NOUN
ftr-362	1284	34	approval	approval	NOUN
ftr-362	1284	35	system	system	NOUN
ftr-362	1284	36	(	(	PUNCT
ftr-362	1284	37	iias	iias	NOUN
ftr-362	1284	38	)	)	PUNCT
ftr-362	1284	39	)	)	PUNCT
ftr-362	1284	40	must	must	AUX
ftr-362	1284	41	be	be	AUX
ftr-362	1284	42	substantiated	substantiate	VERB
ftr-362	1284	43	before	before	SCONJ
ftr-362	1284	44	reimbursement	reimbursement	NOUN
ftr-362	1284	45	may	may	AUX
ftr-362	1284	46	be	be	AUX
ftr-362	1284	47	made	make	VERB
ftr-362	1284	48	.	.	PUNCT
ftr-362	1285	1	substantiation	substantiation	NOUN
ftr-362	1285	2	is	be	AUX
ftr-362	1285	3	accomplished	accomplish	VERB
ftr-362	1285	4	by	by	ADP
ftr-362	1285	5	submitting	submit	VERB
ftr-362	1285	6	the	the	DET
ftr-362	1285	7	prescription	prescription	NOUN
ftr-362	1285	8	(	(	PUNCT
ftr-362	1285	9	or	or	CCONJ
ftr-362	1285	10	a	a	DET
ftr-362	1285	11	copy	copy	NOUN
ftr-362	1285	12	of	of	ADP
ftr-362	1285	13	the	the	DET
ftr-362	1285	14	prescription	prescription	NOUN
ftr-362	1285	15	or	or	CCONJ
ftr-362	1285	16	other	other	ADJ
ftr-362	1285	17	documentation	documentation	NOUN
ftr-362	1285	18	that	that	SCONJ
ftr-362	1285	19	a	a	DET
ftr-362	1285	20	prescription	prescription	NOUN
ftr-362	1285	21	has	have	AUX
ftr-362	1285	22	been	be	AUX
ftr-362	1285	23	issued	issue	VERB
ftr-362	1285	24	)	)	PUNCT
ftr-362	1285	25	for	for	ADP
ftr-362	1285	26	the	the	DET
ftr-362	1285	27	over	over	ADP
ftr-362	1285	28	-	-	PUNCT
ftr-362	1285	29	the	the	DET
ftr-362	1285	30	-	-	PUNCT
ftr-362	1285	31	counter	counter	NOUN
ftr-362	1285	32	medicine	medicine	NOUN
ftr-362	1285	33	or	or	CCONJ
ftr-362	1285	34	drug	drug	NOUN
ftr-362	1285	35	,	,	PUNCT
ftr-362	1285	36	and	and	CCONJ
ftr-362	1285	37	other	other	ADJ
ftr-362	1285	38	information	information	NOUN
ftr-362	1285	39	from	from	ADP
ftr-362	1285	40	an	an	DET
ftr-362	1285	41	independent	independent	ADJ
ftr-362	1285	42	third	third	ADJ
ftr-362	1285	43	party	party	NOUN
ftr-362	1285	44	that	that	PRON
ftr-362	1285	45	satisfies	satisfy	VERB
ftr-362	1285	46	the	the	DET
ftr-362	1285	47	requirements	requirement	NOUN
ftr-362	1285	48	under	under	ADP
ftr-362	1285	49	prop	prop	NOUN
ftr-362	1285	50	.	.	PUNCT
ftr-362	1286	1	reg	reg	NOUN
ftr-362	1286	2	.	.	PUNCT
ftr-362	1287	1	§	§	PROPN
ftr-362	1287	2	1.125	1.125	NUM
ftr-362	1287	3	-	-	SYM
ftr-362	1287	4	6(b)(3)(i	6(b)(3)(i	NUM
ftr-362	1287	5	)	)	PUNCT
ftr-362	1287	6	.	.	PUNCT
ftr-362	1288	1	•	•	NUM
ftr-362	1288	2	sections	section	NOUN
ftr-362	1288	3	106(f	106(f	NOUN
ftr-362	1288	4	)	)	PUNCT
ftr-362	1288	5	,	,	PUNCT
ftr-362	1288	6	220(d)(2	220(d)(2	NUM
ftr-362	1288	7	)	)	PUNCT
ftr-362	1288	8	and	and	CCONJ
ftr-362	1288	9	§	§	PROPN
ftr-362	1288	10	223(d)(2)(a	223(d)(2)(a	NUM
ftr-362	1288	11	)	)	PUNCT
ftr-362	1288	12	do	do	AUX
ftr-362	1288	13	not	not	PART
ftr-362	1288	14	apply	apply	VERB
ftr-362	1288	15	to	to	ADP
ftr-362	1288	16	items	item	NOUN
ftr-362	1288	17	that	that	PRON
ftr-362	1288	18	are	be	AUX
ftr-362	1288	19	not	not	PART
ftr-362	1288	20	medicines	medicine	NOUN
ftr-362	1288	21	or	or	CCONJ
ftr-362	1288	22	drugs	drug	NOUN
ftr-362	1288	23	,	,	PUNCT
ftr-362	1288	24	including	include	VERB
ftr-362	1288	25	equipment	equipment	NOUN
ftr-362	1288	26	such	such	ADJ
ftr-362	1288	27	as	as	ADP
ftr-362	1288	28	crutches	crutch	NOUN
ftr-362	1288	29	,	,	PUNCT
ftr-362	1288	30	supplies	supply	NOUN
ftr-362	1288	31	such	such	ADJ
ftr-362	1288	32	as	as	ADP
ftr-362	1288	33	bandages	bandage	NOUN
ftr-362	1288	34	,	,	PUNCT
ftr-362	1288	35	and	and	CCONJ
ftr-362	1288	36	diagnostic	diagnostic	ADJ
ftr-362	1288	37	devices	device	NOUN
ftr-362	1288	38	such	such	ADJ
ftr-362	1288	39	as	as	ADP
ftr-362	1288	40	blood	blood	NOUN
ftr-362	1288	41	sugar	sugar	NOUN
ftr-362	1288	42	test	test	NOUN
ftr-362	1288	43	kits	kit	NOUN
ftr-362	1288	44	;	;	PUNCT
ftr-362	1288	45	such	such	ADJ
ftr-362	1288	46	items	item	NOUN
ftr-362	1288	47	may	may	AUX
ftr-362	1288	48	qualify	qualify	VERB
ftr-362	1288	49	as	as	ADP
ftr-362	1288	50	medical	medical	ADJ
ftr-362	1288	51	care	care	NOUN
ftr-362	1288	52	if	if	SCONJ
ftr-362	1288	53	they	they	PRON
ftr-362	1288	54	otherwise	otherwise	ADV
ftr-362	1288	55	meet	meet	VERB
ftr-362	1288	56	the	the	DET
ftr-362	1288	57	definition	definition	NOUN
ftr-362	1288	58	of	of	ADP
ftr-362	1288	59	medical	medical	ADJ
ftr-362	1288	60	care	care	NOUN
ftr-362	1288	61	in	in	ADP
ftr-362	1288	62	§	§	PROPN
ftr-362	1288	63	213(d)(1	213(d)(1	NUM
ftr-362	1288	64	)	)	PUNCT
ftr-362	1288	65	.	.	PUNCT
ftr-362	1289	1	b.	b.	PROPN
ftr-362	1289	2	notice	notice	PROPN
ftr-362	1289	3	2010	2010	NUM
ftr-362	1289	4	-	-	SYM
ftr-362	1289	5	59	59	NUM
ftr-362	1289	6	,	,	PUNCT
ftr-362	1289	7	2010	2010	NUM
ftr-362	1289	8	-	-	SYM
ftr-362	1289	9	39	39	NUM
ftr-362	1289	10	i.r.b	i.r.b	NOUN
ftr-362	1289	11	.	.	PUNCT
ftr-362	1290	1	396	396	NUM
ftr-362	1291	1	(	(	PUNCT
ftr-362	1291	2	9/3/10	9/3/10	NUM
ftr-362	1291	3	)	)	PUNCT
ftr-362	1291	4	.	.	PUNCT
ftr-362	1292	1	to	to	PART
ftr-362	1292	2	reflect	reflect	VERB
ftr-362	1292	3	the	the	DET
ftr-362	1292	4	limitations	limitation	NOUN
ftr-362	1292	5	in	in	ADP
ftr-362	1292	6	§	§	PROPN
ftr-362	1292	7	106(f	106(f	PROPN
ftr-362	1292	8	)	)	PUNCT
ftr-362	1292	9	,	,	PUNCT
ftr-362	1292	10	the	the	DET
ftr-362	1292	11	irs	irs	PROPN
ftr-362	1292	12	has	have	AUX
ftr-362	1292	13	obsoleted	obsolete	VERB
ftr-362	1292	14	rev	rev	PROPN
ftr-362	1292	15	.	.	PROPN
ftr-362	1292	16	rul	rul	PROPN
ftr-362	1292	17	.	.	PUNCT
ftr-362	1292	18	2003	2003	NUM
ftr-362	1292	19	-	-	SYM
ftr-362	1292	20	102	102	NUM
ftr-362	1292	21	,	,	PUNCT
ftr-362	1292	22	2003	2003	NUM
ftr-362	1292	23	-	-	SYM
ftr-362	1292	24	2	2	NUM
ftr-362	1292	25	c.b	c.b	PROPN
ftr-362	1292	26	.	.	PROPN
ftr-362	1292	27	559	559	NUM
ftr-362	1292	28	,	,	PUNCT
ftr-362	1292	29	which	which	PRON
ftr-362	1292	30	had	have	AUX
ftr-362	1292	31	held	hold	VERB
ftr-362	1292	32	that	that	SCONJ
ftr-362	1292	33	reimbursements	reimbursement	NOUN
ftr-362	1292	34	by	by	ADP
ftr-362	1292	35	the	the	DET
ftr-362	1292	36	employer	employer	NOUN
ftr-362	1292	37	of	of	ADP
ftr-362	1292	38	amounts	amount	NOUN
ftr-362	1292	39	expended	expend	VERB
ftr-362	1292	40	for	for	ADP
ftr-362	1292	41	medicines	medicine	NOUN
ftr-362	1292	42	or	or	CCONJ
ftr-362	1292	43	drugs	drug	NOUN
ftr-362	1292	44	available	available	ADJ
ftr-362	1292	45	without	without	ADP
ftr-362	1292	46	a	a	DET
ftr-362	1292	47	2011	2011	NUM
ftr-362	1292	48	]	]	PUNCT
ftr-362	1292	49	recent	recent	ADJ
ftr-362	1292	50	developments	development	NOUN
ftr-362	1292	51	in	in	ADP
ftr-362	1292	52	federal	federal	ADJ
ftr-362	1292	53	income	income	NOUN
ftr-362	1292	54	taxation	taxation	NOUN
ftr-362	1292	55	627	627	NUM
ftr-362	1292	56	prescription	prescription	NOUN
ftr-362	1292	57	are	be	AUX
ftr-362	1292	58	excludable	excludable	ADJ
ftr-362	1292	59	from	from	ADP
ftr-362	1292	60	gross	gross	ADJ
ftr-362	1292	61	income	income	NOUN
ftr-362	1292	62	under	under	ADP
ftr-362	1292	63	§	§	PROPN
ftr-362	1292	64	105(b	105(b	PROPN
ftr-362	1292	65	)	)	PUNCT
ftr-362	1292	66	.	.	PUNCT
ftr-362	1293	1	effective	effective	ADJ
ftr-362	1293	2	after	after	ADP
ftr-362	1293	3	1/15/11	1/15/11	NUM
ftr-362	1293	4	.	.	PUNCT
ftr-362	1294	1	c.	c.	PROPN
ftr-362	1294	2	notice	notice	VERB
ftr-362	1294	3	2011	2011	NUM
ftr-362	1294	4	-	-	SYM
ftr-362	1294	5	5	5	NUM
ftr-362	1294	6	,	,	PUNCT
ftr-362	1294	7	2011	2011	NUM
ftr-362	1294	8	-	-	SYM
ftr-362	1294	9	3	3	NUM
ftr-362	1294	10	i.r.b	i.r.b	NOUN
ftr-362	1294	11	.	.	PUNCT
ftr-362	1295	1	314	314	NUM
ftr-362	1295	2	(	(	PUNCT
ftr-362	1295	3	12/23/10	12/23/10	NUM
ftr-362	1295	4	)	)	PUNCT
ftr-362	1295	5	,	,	PUNCT
ftr-362	1295	6	modifying	modify	VERB
ftr-362	1295	7	notice	notice	NOUN
ftr-362	1295	8	2010	2010	NUM
ftr-362	1295	9	-	-	SYM
ftr-362	1295	10	59	59	NUM
ftr-362	1295	11	,	,	PUNCT
ftr-362	1295	12	2010	2010	NUM
ftr-362	1295	13	-	-	SYM
ftr-362	1295	14	39	39	NUM
ftr-362	1295	15	i.r.b	i.r.b	NOUN
ftr-362	1295	16	.	.	PUNCT
ftr-362	1296	1	396	396	NUM
ftr-362	1296	2	.	.	PUNCT
ftr-362	1297	1	after	after	ADP
ftr-362	1297	2	1/15/11	1/15/11	NUM
ftr-362	1297	3	,	,	PUNCT
ftr-362	1297	4	health	health	PROPN
ftr-362	1297	5	fsa	fsa	PROPN
ftr-362	1297	6	and	and	CCONJ
ftr-362	1297	7	hra	hra	PROPN
ftr-362	1297	8	debit	debit	NOUN
ftr-362	1297	9	cards	card	NOUN
ftr-362	1297	10	may	may	AUX
ftr-362	1297	11	continue	continue	VERB
ftr-362	1297	12	to	to	PART
ftr-362	1297	13	be	be	AUX
ftr-362	1297	14	used	use	VERB
ftr-362	1297	15	to	to	PART
ftr-362	1297	16	purchase	purchase	VERB
ftr-362	1297	17	overthe	overthe	ADJ
ftr-362	1297	18	-	-	PUNCT
ftr-362	1297	19	counter	counter	NOUN
ftr-362	1297	20	medicines	medicine	NOUN
ftr-362	1297	21	or	or	CCONJ
ftr-362	1297	22	drugs	drug	NOUN
ftr-362	1297	23	if	if	SCONJ
ftr-362	1297	24	a	a	DET
ftr-362	1297	25	prescription	prescription	NOUN
ftr-362	1297	26	is	be	AUX
ftr-362	1297	27	presented	present	VERB
ftr-362	1297	28	to	to	ADP
ftr-362	1297	29	the	the	DET
ftr-362	1297	30	pharmacist	pharmacist	NOUN
ftr-362	1297	31	and	and	CCONJ
ftr-362	1297	32	an	an	DET
ftr-362	1297	33	rx	rx	ADJ
ftr-362	1297	34	number	number	NOUN
ftr-362	1297	35	is	be	AUX
ftr-362	1297	36	assigned	assign	VERB
ftr-362	1297	37	and	and	CCONJ
ftr-362	1297	38	retained	retain	VERB
ftr-362	1297	39	in	in	ADP
ftr-362	1297	40	a	a	DET
ftr-362	1297	41	manner	manner	NOUN
ftr-362	1297	42	that	that	PRON
ftr-362	1297	43	meets	meet	VERB
ftr-362	1297	44	irs	irs	PROPN
ftr-362	1297	45	recordkeeping	recordkeeping	NOUN
ftr-362	1297	46	requirements	requirement	NOUN
ftr-362	1297	47	.	.	PUNCT
ftr-362	1298	1	5	5	X
ftr-362	1298	2	.	.	X
ftr-362	1298	3	no	no	PRON
ftr-362	1298	4	more	more	ADJ
ftr-362	1298	5	deduction	deduction	NOUN
ftr-362	1298	6	for	for	ADP
ftr-362	1298	7	spending	spend	VERB
ftr-362	1298	8	tax	tax	NOUN
ftr-362	1298	9	-	-	PUNCT
ftr-362	1298	10	free	free	ADJ
ftr-362	1298	11	government	government	NOUN
ftr-362	1298	12	subsidies	subsidy	NOUN
ftr-362	1298	13	on	on	ADP
ftr-362	1298	14	drugs	drug	NOUN
ftr-362	1298	15	for	for	ADP
ftr-362	1298	16	retirees	retiree	NOUN
ftr-362	1298	17	.	.	PUNCT
ftr-362	1299	1	however	however	ADV
ftr-362	1299	2	,	,	PUNCT
ftr-362	1299	3	companies	company	NOUN
ftr-362	1299	4	that	that	PRON
ftr-362	1299	5	made	make	VERB
ftr-362	1299	6	required	require	VERB
ftr-362	1299	7	balance	balance	NOUN
ftr-362	1299	8	sheet	sheet	NOUN
ftr-362	1299	9	adjustments	adjustment	NOUN
ftr-362	1299	10	became	become	VERB
ftr-362	1299	11	subject	subject	ADJ
ftr-362	1299	12	to	to	ADP
ftr-362	1299	13	congressional	congressional	ADJ
ftr-362	1299	14	hazing	hazing	NOUN
ftr-362	1299	15	because	because	SCONJ
ftr-362	1299	16	they	they	PRON
ftr-362	1299	17	made	make	VERB
ftr-362	1299	18	obama	obama	PROPN
ftr-362	1299	19	look	look	VERB
ftr-362	1299	20	bad	bad	ADJ
ftr-362	1299	21	.	.	PUNCT
ftr-362	1300	1	section	section	NOUN
ftr-362	1300	2	139a	139a	PROPN
ftr-362	1300	3	excludes	exclude	VERB
ftr-362	1300	4	from	from	ADP
ftr-362	1300	5	gross	gross	ADJ
ftr-362	1300	6	income	income	NOUN
ftr-362	1300	7	federal	federal	ADJ
ftr-362	1300	8	subsidy	subsidy	NOUN
ftr-362	1300	9	payments	payment	NOUN
ftr-362	1300	10	,	,	PUNCT
ftr-362	1300	11	made	make	VERB
ftr-362	1300	12	pursuant	pursuant	ADJ
ftr-362	1300	13	to	to	ADP
ftr-362	1300	14	42	42	NUM
ftr-362	1300	15	usc	usc	ADV
ftr-362	1300	16	§	§	PROPN
ftr-362	1300	17	1395w-132	1395w-132	PROPN
ftr-362	1300	18	,	,	PUNCT
ftr-362	1300	19	to	to	ADP
ftr-362	1300	20	a	a	DET
ftr-362	1300	21	sponsor	sponsor	NOUN
ftr-362	1300	22	of	of	ADP
ftr-362	1300	23	a	a	DET
ftr-362	1300	24	qualified	qualified	ADJ
ftr-362	1300	25	retiree	retiree	NOUN
ftr-362	1300	26	prescription	prescription	NOUN
ftr-362	1300	27	drug	drug	NOUN
ftr-362	1300	28	plan	plan	NOUN
ftr-362	1300	29	.	.	PUNCT
ftr-362	1301	1	the	the	DET
ftr-362	1301	2	2010	2010	NUM
ftr-362	1301	3	health	health	NOUN
ftr-362	1301	4	care	care	NOUN
ftr-362	1301	5	act	act	PROPN
ftr-362	1301	6	amended	amend	VERB
ftr-362	1301	7	§	§	PROPN
ftr-362	1301	8	139a	139a	PROPN
ftr-362	1301	9	to	to	PART
ftr-362	1301	10	provide	provide	VERB
ftr-362	1301	11	that	that	PRON
ftr-362	1301	12	for	for	ADP
ftr-362	1301	13	taxable	taxable	ADJ
ftr-362	1301	14	years	year	NOUN
ftr-362	1301	15	beginning	begin	VERB
ftr-362	1301	16	after	after	ADP
ftr-362	1301	17	12/31/12	12/31/12	NUM
ftr-362	1301	18	,	,	PUNCT
ftr-362	1301	19	the	the	DET
ftr-362	1301	20	amount	amount	NOUN
ftr-362	1301	21	of	of	ADP
ftr-362	1301	22	any	any	DET
ftr-362	1301	23	deduction	deduction	NOUN
ftr-362	1301	24	allowable	allowable	ADJ
ftr-362	1301	25	for	for	ADP
ftr-362	1301	26	retiree	retiree	NOUN
ftr-362	1301	27	prescription	prescription	NOUN
ftr-362	1301	28	drug	drug	NOUN
ftr-362	1301	29	expenses	expense	NOUN
ftr-362	1301	30	is	be	AUX
ftr-362	1301	31	reduced	reduce	VERB
ftr-362	1301	32	by	by	ADP
ftr-362	1301	33	the	the	DET
ftr-362	1301	34	amount	amount	NOUN
ftr-362	1301	35	of	of	ADP
ftr-362	1301	36	the	the	DET
ftr-362	1301	37	excludable	excludable	ADJ
ftr-362	1301	38	subsidy	subsidy	NOUN
ftr-362	1301	39	payments	payment	NOUN
ftr-362	1301	40	received	receive	VERB
ftr-362	1301	41	.	.	PUNCT
ftr-362	1302	1	6	6	X
ftr-362	1302	2	.	.	X
ftr-362	1302	3	enlisting	enlist	VERB
ftr-362	1302	4	cafeteria	cafeteria	NOUN
ftr-362	1302	5	plans	plan	NOUN
ftr-362	1302	6	in	in	ADP
ftr-362	1302	7	health	health	NOUN
ftr-362	1302	8	insurance	insurance	NOUN
ftr-362	1302	9	reform	reform	NOUN
ftr-362	1302	10	.	.	PUNCT
ftr-362	1303	1	a.	a.	PROPN
ftr-362	1303	2	congress	congress	PROPN
ftr-362	1303	3	forces	force	VERB
ftr-362	1303	4	employees	employee	NOUN
ftr-362	1303	5	to	to	PART
ftr-362	1303	6	pay	pay	VERB
ftr-362	1303	7	more	more	ADJ
ftr-362	1303	8	of	of	ADP
ftr-362	1303	9	the	the	DET
ftr-362	1303	10	health	health	NOUN
ftr-362	1303	11	care	care	NOUN
ftr-362	1303	12	costs	cost	NOUN
ftr-362	1303	13	with	with	ADP
ftr-362	1303	14	after	after	ADP
ftr-362	1303	15	-	-	PUNCT
ftr-362	1303	16	tax	tax	NOUN
ftr-362	1303	17	dollars	dollar	NOUN
ftr-362	1303	18	to	to	PART
ftr-362	1303	19	fight	fight	VERB
ftr-362	1303	20	rising	rise	VERB
ftr-362	1303	21	health	health	NOUN
ftr-362	1303	22	care	care	NOUN
ftr-362	1303	23	costs	cost	NOUN
ftr-362	1303	24	.	.	PUNCT
ftr-362	1304	1	the	the	DET
ftr-362	1304	2	2010	2010	NUM
ftr-362	1304	3	health	health	NOUN
ftr-362	1304	4	care	care	NOUN
ftr-362	1304	5	act	act	PROPN
ftr-362	1304	6	amended	amend	VERB
ftr-362	1304	7	§	§	PROPN
ftr-362	1304	8	125	125	NUM
ftr-362	1304	9	by	by	ADP
ftr-362	1304	10	adding	add	VERB
ftr-362	1304	11	new	new	ADJ
ftr-362	1304	12	§	§	PROPN
ftr-362	1304	13	125(i	125(i	PROPN
ftr-362	1304	14	)	)	PUNCT
ftr-362	1304	15	(	(	PUNCT
ftr-362	1304	16	and	and	CCONJ
ftr-362	1304	17	renumbering	renumbere	VERB
ftr-362	1304	18	former	former	ADJ
ftr-362	1304	19	§	§	PROPN
ftr-362	1304	20	§	§	PROPN
ftr-362	1304	21	125(i	125(i	PROPN
ftr-362	1304	22	)	)	PUNCT
ftr-362	1304	23	and	and	CCONJ
ftr-362	1304	24	(	(	PUNCT
ftr-362	1304	25	j	j	NOUN
ftr-362	1304	26	)	)	PUNCT
ftr-362	1304	27	as	as	ADP
ftr-362	1304	28	§	§	PROPN
ftr-362	1304	29	§	§	PROPN
ftr-362	1304	30	125(j	125(j	PROPN
ftr-362	1304	31	)	)	PUNCT
ftr-362	1304	32	and	and	CCONJ
ftr-362	1304	33	(	(	PUNCT
ftr-362	1304	34	k	k	NOUN
ftr-362	1304	35	)	)	PUNCT
ftr-362	1304	36	)	)	PUNCT
ftr-362	1304	37	to	to	PART
ftr-362	1304	38	limit	limit	VERB
ftr-362	1304	39	allowable	allowable	ADJ
ftr-362	1304	40	salary	salary	NOUN
ftr-362	1304	41	reduction	reduction	NOUN
ftr-362	1304	42	contributions	contribution	NOUN
ftr-362	1304	43	to	to	ADP
ftr-362	1304	44	a	a	DET
ftr-362	1304	45	health	health	NOUN
ftr-362	1304	46	flexible	flexible	ADJ
ftr-362	1304	47	spending	spending	NOUN
ftr-362	1304	48	arrangement	arrangement	NOUN
ftr-362	1304	49	under	under	ADP
ftr-362	1304	50	a	a	DET
ftr-362	1304	51	cafeteria	cafeteria	NOUN
ftr-362	1304	52	plan	plan	NOUN
ftr-362	1304	53	to	to	ADP
ftr-362	1304	54	$	$	SYM
ftr-362	1304	55	2,500	2,500	NUM
ftr-362	1304	56	.	.	PUNCT
ftr-362	1305	1	the	the	DET
ftr-362	1305	2	2010	2010	NUM
ftr-362	1305	3	reconciliation	reconciliation	NOUN
ftr-362	1305	4	act	act	NOUN
ftr-362	1305	5	extended	extend	VERB
ftr-362	1305	6	the	the	DET
ftr-362	1305	7	effective	effective	ADJ
ftr-362	1305	8	date	date	NOUN
ftr-362	1305	9	until	until	ADP
ftr-362	1305	10	years	year	NOUN
ftr-362	1305	11	after	after	ADP
ftr-362	1305	12	12/31/12	12/31/12	PROPN
ftr-362	1305	13	.	.	PUNCT
ftr-362	1306	1	the	the	DET
ftr-362	1306	2	$	$	SYM
ftr-362	1306	3	2,500	2,500	NUM
ftr-362	1306	4	limitation	limitation	NOUN
ftr-362	1306	5	is	be	AUX
ftr-362	1306	6	indexed	index	VERB
ftr-362	1306	7	for	for	ADP
ftr-362	1306	8	inflation	inflation	NOUN
ftr-362	1306	9	after	after	ADP
ftr-362	1306	10	2013	2013	NUM
ftr-362	1306	11	.	.	PUNCT
ftr-362	1307	1	a	a	DET
ftr-362	1307	2	plan	plan	NOUN
ftr-362	1307	3	that	that	PRON
ftr-362	1307	4	does	do	AUX
ftr-362	1307	5	not	not	PART
ftr-362	1307	6	include	include	VERB
ftr-362	1307	7	the	the	DET
ftr-362	1307	8	$	$	SYM
ftr-362	1307	9	2,500	2,500	NUM
ftr-362	1307	10	ceiling	ceiling	NOUN
ftr-362	1307	11	does	do	AUX
ftr-362	1307	12	not	not	PART
ftr-362	1307	13	qualify	qualify	VERB
ftr-362	1307	14	as	as	ADP
ftr-362	1307	15	a	a	DET
ftr-362	1307	16	cafeteria	cafeteria	NOUN
ftr-362	1307	17	plan	plan	NOUN
ftr-362	1307	18	under	under	ADP
ftr-362	1307	19	§	§	PROPN
ftr-362	1307	20	125	125	NUM
ftr-362	1307	21	.	.	PUNCT
ftr-362	1308	1	b.	b.	PROPN
ftr-362	1308	2	employers	employer	NOUN
ftr-362	1308	3	ca	can	AUX
ftr-362	1308	4	n’t	not	AUX
ftr-362	1308	5	easily	easily	ADV
ftr-362	1308	6	duck	duck	VERB
ftr-362	1308	7	the	the	DET
ftr-362	1308	8	responsibility	responsibility	NOUN
ftr-362	1308	9	to	to	PART
ftr-362	1308	10	pay	pay	VERB
ftr-362	1308	11	a	a	DET
ftr-362	1308	12	healthy	healthy	ADJ
ftr-362	1308	13	chunk	chunk	NOUN
ftr-362	1308	14	of	of	ADP
ftr-362	1308	15	health	health	NOUN
ftr-362	1308	16	insurance	insurance	NOUN
ftr-362	1308	17	premiums	premium	NOUN
ftr-362	1308	18	by	by	ADP
ftr-362	1308	19	putting	put	VERB
ftr-362	1308	20	the	the	DET
ftr-362	1308	21	whole	whole	ADJ
ftr-362	1308	22	kit	kit	NOUN
ftr-362	1308	23	and	and	CCONJ
ftr-362	1308	24	caboodle	caboodle	NOUN
ftr-362	1308	25	into	into	ADP
ftr-362	1308	26	a	a	DET
ftr-362	1308	27	cafeteria	cafeteria	NOUN
ftr-362	1308	28	plan	plan	NOUN
ftr-362	1308	29	.	.	PUNCT
ftr-362	1309	1	section	section	NOUN
ftr-362	1309	2	125(f	125(f	NOUN
ftr-362	1309	3	)	)	PUNCT
ftr-362	1309	4	(	(	PUNCT
ftr-362	1309	5	3	3	NUM
ftr-362	1309	6	)	)	PUNCT
ftr-362	1309	7	,	,	PUNCT
ftr-362	1309	8	added	add	VERB
ftr-362	1309	9	by	by	ADP
ftr-362	1309	10	the	the	DET
ftr-362	1309	11	2010	2010	NUM
ftr-362	1309	12	health	health	NOUN
ftr-362	1309	13	care	care	PROPN
ftr-362	1309	14	act	act	PROPN
ftr-362	1309	15	,	,	PUNCT
ftr-362	1309	16	restricts	restrict	VERB
ftr-362	1309	17	the	the	DET
ftr-362	1309	18	ability	ability	NOUN
ftr-362	1309	19	of	of	ADP
ftr-362	1309	20	employers	employer	NOUN
ftr-362	1309	21	to	to	PART
ftr-362	1309	22	provide	provide	VERB
ftr-362	1309	23	reimbursement	reimbursement	NOUN
ftr-362	1309	24	,	,	PUNCT
ftr-362	1309	25	or	or	CCONJ
ftr-362	1309	26	direct	direct	ADJ
ftr-362	1309	27	payment	payment	NOUN
ftr-362	1309	28	,	,	PUNCT
ftr-362	1309	29	under	under	ADP
ftr-362	1309	30	a	a	DET
ftr-362	1309	31	cafeteria	cafeteria	NOUN
ftr-362	1309	32	plan	plan	NOUN
ftr-362	1309	33	for	for	ADP
ftr-362	1309	34	the	the	DET
ftr-362	1309	35	premiums	premium	NOUN
ftr-362	1309	36	for	for	ADP
ftr-362	1309	37	coverage	coverage	NOUN
ftr-362	1309	38	under	under	ADP
ftr-362	1309	39	any	any	DET
ftr-362	1309	40	qualified	qualified	ADJ
ftr-362	1309	41	health	health	NOUN
ftr-362	1309	42	plan	plan	NOUN
ftr-362	1309	43	offered	offer	VERB
ftr-362	1309	44	through	through	ADP
ftr-362	1309	45	an	an	DET
ftr-362	1309	46	american	american	ADJ
ftr-362	1309	47	health	health	PROPN
ftr-362	1309	48	benefits	benefits	PROPN
ftr-362	1309	49	exchange	exchange	NOUN
ftr-362	1309	50	.	.	PUNCT
ftr-362	1310	1	such	such	DET
ftr-362	1310	2	a	a	DET
ftr-362	1310	3	benefit	benefit	NOUN
ftr-362	1310	4	qualifies	qualify	VERB
ftr-362	1310	5	only	only	ADV
ftr-362	1310	6	if	if	SCONJ
ftr-362	1310	7	the	the	DET
ftr-362	1310	8	employer	employer	NOUN
ftr-362	1310	9	is	be	AUX
ftr-362	1310	10	a	a	DET
ftr-362	1310	11	“	"	PUNCT
ftr-362	1310	12	qualified	qualified	ADJ
ftr-362	1310	13	employer	employer	NOUN
ftr-362	1310	14	”	"	PUNCT
ftr-362	1310	15	as	as	SCONJ
ftr-362	1310	16	defined	define	VERB
ftr-362	1310	17	in	in	ADP
ftr-362	1310	18	§	§	PROPN
ftr-362	1310	19	1312(f)(2	1312(f)(2	NUM
ftr-362	1310	20	)	)	PUNCT
ftr-362	1310	21	of	of	ADP
ftr-362	1310	22	the	the	DET
ftr-362	1310	23	act	act	NOUN
ftr-362	1310	24	.	.	PUNCT
ftr-362	1311	1	a	a	DET
ftr-362	1311	2	“	"	PUNCT
ftr-362	1311	3	qualified	qualified	ADJ
ftr-362	1311	4	employer	employer	NOUN
ftr-362	1311	5	”	"	PUNCT
ftr-362	1311	6	is	be	AUX
ftr-362	1311	7	a	a	DET
ftr-362	1311	8	small	small	ADJ
ftr-362	1311	9	employer	employer	NOUN
ftr-362	1311	10	that	that	PRON
ftr-362	1311	11	elects	elect	VERB
ftr-362	1311	12	to	to	PART
ftr-362	1311	13	make	make	VERB
ftr-362	1311	14	all	all	DET
ftr-362	1311	15	its	its	PRON
ftr-362	1311	16	full	full	ADJ
ftr-362	1311	17	-	-	PUNCT
ftr-362	1311	18	time	time	NOUN
ftr-362	1311	19	employees	employee	NOUN
ftr-362	1311	20	eligible	eligible	ADJ
ftr-362	1311	21	for	for	ADP
ftr-362	1311	22	one	one	NUM
ftr-362	1311	23	or	or	CCONJ
ftr-362	1311	24	more	more	ADJ
ftr-362	1311	25	qualified	qualified	ADJ
ftr-362	1311	26	plans	plan	NOUN
ftr-362	1311	27	offered	offer	VERB
ftr-362	1311	28	in	in	ADP
ftr-362	1311	29	the	the	DET
ftr-362	1311	30	small	small	ADJ
ftr-362	1311	31	group	group	NOUN
ftr-362	1311	32	628	628	NUM
ftr-362	1311	33	florida	florida	PROPN
ftr-362	1311	34	tax	tax	NOUN
ftr-362	1311	35	review	review	NOUN
ftr-362	1312	1	[	[	X
ftr-362	1312	2	vol	vol	NOUN
ftr-362	1312	3	.	.	PUNCT
ftr-362	1312	4	10:9	10:9	NUM
ftr-362	1312	5	market	market	NOUN
ftr-362	1312	6	through	through	ADP
ftr-362	1312	7	an	an	DET
ftr-362	1312	8	exchange	exchange	NOUN
ftr-362	1312	9	.	.	PUNCT
ftr-362	1313	1	for	for	ADP
ftr-362	1313	2	this	this	DET
ftr-362	1313	3	purpose	purpose	NOUN
ftr-362	1313	4	,	,	PUNCT
ftr-362	1313	5	a	a	DET
ftr-362	1313	6	“	"	PUNCT
ftr-362	1313	7	small	small	ADJ
ftr-362	1313	8	employer	employer	NOUN
ftr-362	1313	9	”	"	PUNCT
ftr-362	1313	10	(	(	PUNCT
ftr-362	1313	11	defined	define	VERB
ftr-362	1313	12	in	in	ADP
ftr-362	1313	13	§	§	PROPN
ftr-362	1313	14	1304(b)(2	1304(b)(2	NUM
ftr-362	1313	15	)	)	PUNCT
ftr-362	1313	16	of	of	ADP
ftr-362	1313	17	the	the	DET
ftr-362	1313	18	act	act	NOUN
ftr-362	1313	19	)	)	PUNCT
ftr-362	1313	20	is	be	AUX
ftr-362	1313	21	an	an	DET
ftr-362	1313	22	employer	employer	NOUN
ftr-362	1313	23	who	who	PRON
ftr-362	1313	24	employed	employ	VERB
ftr-362	1313	25	an	an	DET
ftr-362	1313	26	average	average	NOUN
ftr-362	1313	27	of	of	ADP
ftr-362	1313	28	not	not	PART
ftr-362	1313	29	more	more	ADJ
ftr-362	1313	30	than	than	ADP
ftr-362	1313	31	100	100	NUM
ftr-362	1313	32	employees	employee	NOUN
ftr-362	1313	33	on	on	ADP
ftr-362	1313	34	business	business	NOUN
ftr-362	1313	35	days	day	NOUN
ftr-362	1313	36	during	during	ADP
ftr-362	1313	37	the	the	DET
ftr-362	1313	38	preceding	precede	VERB
ftr-362	1313	39	calendar	calendar	NOUN
ftr-362	1313	40	year	year	NOUN
ftr-362	1313	41	and	and	CCONJ
ftr-362	1313	42	who	who	PRON
ftr-362	1313	43	employs	employ	VERB
ftr-362	1313	44	at	at	ADP
ftr-362	1313	45	least	least	ADJ
ftr-362	1313	46	1	1	NUM
ftr-362	1313	47	employee	employee	NOUN
ftr-362	1313	48	on	on	ADP
ftr-362	1313	49	the	the	DET
ftr-362	1313	50	first	first	ADJ
ftr-362	1313	51	day	day	NOUN
ftr-362	1313	52	of	of	ADP
ftr-362	1313	53	the	the	DET
ftr-362	1313	54	plan	plan	NOUN
ftr-362	1313	55	year	year	NOUN
ftr-362	1313	56	.	.	PUNCT
ftr-362	1314	1	unless	unless	SCONJ
ftr-362	1314	2	it	it	PRON
ftr-362	1314	3	qualifies	qualify	VERB
ftr-362	1314	4	under	under	ADP
ftr-362	1314	5	§	§	PROPN
ftr-362	1314	6	125(f)(3	125(f)(3	NUM
ftr-362	1314	7	)	)	PUNCT
ftr-362	1314	8	,	,	PUNCT
ftr-362	1314	9	reimbursement	reimbursement	NOUN
ftr-362	1314	10	(	(	PUNCT
ftr-362	1314	11	or	or	CCONJ
ftr-362	1314	12	direct	direct	ADJ
ftr-362	1314	13	payment	payment	NOUN
ftr-362	1314	14	)	)	PUNCT
ftr-362	1314	15	for	for	ADP
ftr-362	1314	16	the	the	DET
ftr-362	1314	17	premiums	premium	NOUN
ftr-362	1314	18	for	for	ADP
ftr-362	1314	19	coverage	coverage	NOUN
ftr-362	1314	20	under	under	ADP
ftr-362	1314	21	any	any	DET
ftr-362	1314	22	qualified	qualified	ADJ
ftr-362	1314	23	health	health	NOUN
ftr-362	1314	24	plan	plan	NOUN
ftr-362	1314	25	offered	offer	VERB
ftr-362	1314	26	through	through	ADP
ftr-362	1314	27	an	an	DET
ftr-362	1314	28	exchange	exchange	NOUN
ftr-362	1314	29	is	be	AUX
ftr-362	1314	30	not	not	PART
ftr-362	1314	31	a	a	DET
ftr-362	1314	32	qualified	qualified	ADJ
ftr-362	1314	33	benefit	benefit	NOUN
ftr-362	1314	34	under	under	ADP
ftr-362	1314	35	a	a	DET
ftr-362	1314	36	cafeteria	cafeteria	NOUN
ftr-362	1314	37	plan	plan	NOUN
ftr-362	1314	38	.	.	PUNCT
ftr-362	1315	1	thus	thus	ADV
ftr-362	1315	2	,	,	PUNCT
ftr-362	1315	3	any	any	DET
ftr-362	1315	4	employer	employer	NOUN
ftr-362	1315	5	that	that	PRON
ftr-362	1315	6	is	be	AUX
ftr-362	1315	7	not	not	PART
ftr-362	1315	8	a	a	DET
ftr-362	1315	9	qualified	qualified	ADJ
ftr-362	1315	10	employer	employer	NOUN
ftr-362	1315	11	can	can	AUX
ftr-362	1315	12	not	not	PART
ftr-362	1315	13	offer	offer	VERB
ftr-362	1315	14	to	to	PART
ftr-362	1315	15	reimburse	reimburse	VERB
ftr-362	1315	16	an	an	DET
ftr-362	1315	17	employee	employee	NOUN
ftr-362	1315	18	for	for	ADP
ftr-362	1315	19	the	the	DET
ftr-362	1315	20	premium	premium	NOUN
ftr-362	1315	21	for	for	ADP
ftr-362	1315	22	a	a	DET
ftr-362	1315	23	qualified	qualified	ADJ
ftr-362	1315	24	plan	plan	NOUN
ftr-362	1315	25	that	that	SCONJ
ftr-362	1315	26	the	the	DET
ftr-362	1315	27	employee	employee	NOUN
ftr-362	1315	28	purchases	purchase	VERB
ftr-362	1315	29	through	through	ADP
ftr-362	1315	30	the	the	DET
ftr-362	1315	31	individual	individual	ADJ
ftr-362	1315	32	market	market	NOUN
ftr-362	1315	33	in	in	ADP
ftr-362	1315	34	an	an	DET
ftr-362	1315	35	exchange	exchange	NOUN
ftr-362	1315	36	as	as	ADP
ftr-362	1315	37	a	a	DET
ftr-362	1315	38	health	health	NOUN
ftr-362	1315	39	insurance	insurance	NOUN
ftr-362	1315	40	coverage	coverage	NOUN
ftr-362	1315	41	option	option	NOUN
ftr-362	1315	42	under	under	ADP
ftr-362	1315	43	its	its	PRON
ftr-362	1315	44	cafeteria	cafeteria	NOUN
ftr-362	1315	45	plan	plan	NOUN
ftr-362	1315	46	without	without	ADP
ftr-362	1315	47	disqualifying	disqualify	VERB
ftr-362	1315	48	the	the	DET
ftr-362	1315	49	plan	plan	NOUN
ftr-362	1315	50	.	.	PUNCT
ftr-362	1316	1	this	this	DET
ftr-362	1316	2	provision	provision	NOUN
ftr-362	1316	3	applies	apply	VERB
ftr-362	1316	4	to	to	ADP
ftr-362	1316	5	taxable	taxable	ADJ
ftr-362	1316	6	years	year	NOUN
ftr-362	1316	7	beginning	begin	VERB
ftr-362	1316	8	after	after	ADP
ftr-362	1316	9	12/31/13	12/31/13	PROPN
ftr-362	1316	10	.	.	PUNCT
ftr-362	1317	1	c.	c.	PROPN
ftr-362	1317	2	to	to	ADP
ftr-362	1317	3	us	we	PRON
ftr-362	1317	4	,	,	PUNCT
ftr-362	1317	5	the	the	DET
ftr-362	1317	6	new	new	ADJ
ftr-362	1317	7	“	"	PUNCT
ftr-362	1317	8	simple	simple	ADJ
ftr-362	1317	9	cafeteria	cafeteria	NOUN
ftr-362	1317	10	plan	plan	NOUN
ftr-362	1317	11	”	"	PUNCT
ftr-362	1317	12	rules	rule	NOUN
ftr-362	1317	13	appear	appear	VERB
ftr-362	1317	14	to	to	PART
ftr-362	1317	15	be	be	AUX
ftr-362	1317	16	just	just	ADV
ftr-362	1317	17	as	as	ADV
ftr-362	1317	18	complex	complex	ADJ
ftr-362	1317	19	as	as	ADP
ftr-362	1317	20	the	the	DET
ftr-362	1317	21	old	old	ADJ
ftr-362	1317	22	,	,	PUNCT
ftr-362	1317	23	still	still	ADV
ftr-362	1317	24	generally	generally	ADV
ftr-362	1317	25	applicable	applicable	ADJ
ftr-362	1317	26	cafeteria	cafeteria	NOUN
ftr-362	1317	27	plan	plan	NOUN
ftr-362	1317	28	rules	rule	NOUN
ftr-362	1317	29	;	;	PUNCT
ftr-362	1317	30	others	other	NOUN
ftr-362	1317	31	who	who	PRON
ftr-362	1317	32	actually	actually	ADV
ftr-362	1317	33	represent	represent	VERB
ftr-362	1317	34	small	small	ADJ
ftr-362	1317	35	business	business	NOUN
ftr-362	1317	36	clients	client	NOUN
ftr-362	1317	37	think	think	VERB
ftr-362	1317	38	they	they	PRON
ftr-362	1317	39	are	be	AUX
ftr-362	1317	40	helpful	helpful	ADJ
ftr-362	1317	41	.	.	PUNCT
ftr-362	1318	1	the	the	DET
ftr-362	1318	2	2010	2010	NUM
ftr-362	1318	3	health	health	NOUN
ftr-362	1318	4	care	care	NOUN
ftr-362	1318	5	act	act	PROPN
ftr-362	1318	6	amended	amend	VERB
ftr-362	1318	7	§	§	PROPN
ftr-362	1318	8	125	125	NUM
ftr-362	1318	9	by	by	ADP
ftr-362	1318	10	adding	add	VERB
ftr-362	1318	11	new	new	ADJ
ftr-362	1318	12	§	§	PROPN
ftr-362	1318	13	125(j	125(j	PROPN
ftr-362	1318	14	)	)	PUNCT
ftr-362	1318	15	(	(	PUNCT
ftr-362	1318	16	and	and	CCONJ
ftr-362	1318	17	renumbering	renumbere	VERB
ftr-362	1318	18	former	former	ADJ
ftr-362	1318	19	§	§	PROPN
ftr-362	1318	20	§	§	PROPN
ftr-362	1318	21	125(j	125(j	PROPN
ftr-362	1318	22	)	)	PUNCT
ftr-362	1318	23	and	and	CCONJ
ftr-362	1318	24	(	(	PUNCT
ftr-362	1318	25	k	k	NOUN
ftr-362	1318	26	)	)	PUNCT
ftr-362	1318	27	as	as	ADP
ftr-362	1318	28	§	§	PROPN
ftr-362	1318	29	§	§	PROPN
ftr-362	1318	30	125(k	125(k	PROPN
ftr-362	1318	31	)	)	PUNCT
ftr-362	1318	32	and	and	CCONJ
ftr-362	1318	33	(	(	PUNCT
ftr-362	1318	34	l	l	NOUN
ftr-362	1318	35	)	)	PUNCT
ftr-362	1318	36	)	)	PUNCT
ftr-362	1318	37	to	to	PART
ftr-362	1318	38	provide	provide	VERB
ftr-362	1318	39	for	for	ADP
ftr-362	1318	40	“	"	PUNCT
ftr-362	1318	41	simple	simple	ADJ
ftr-362	1318	42	cafeteria	cafeteria	NOUN
ftr-362	1318	43	plans	plan	NOUN
ftr-362	1318	44	”	"	PUNCT
ftr-362	1318	45	for	for	ADP
ftr-362	1318	46	“	"	PUNCT
ftr-362	1318	47	eligible	eligible	ADJ
ftr-362	1318	48	small	small	ADJ
ftr-362	1318	49	employers	employer	NOUN
ftr-362	1318	50	,	,	PUNCT
ftr-362	1318	51	”	"	PUNCT
ftr-362	1318	52	to	to	PART
ftr-362	1318	53	which	which	PRON
ftr-362	1318	54	the	the	DET
ftr-362	1318	55	otherwise	otherwise	ADV
ftr-362	1318	56	generally	generally	ADV
ftr-362	1318	57	applicable	applicable	ADJ
ftr-362	1318	58	nondiscrimination	nondiscrimination	NOUN
ftr-362	1318	59	requirements	requirement	NOUN
ftr-362	1318	60	,	,	PUNCT
ftr-362	1318	61	for	for	SCONJ
ftr-362	1318	62	both	both	CCONJ
ftr-362	1318	63	the	the	DET
ftr-362	1318	64	cafeteria	cafeteria	NOUN
ftr-362	1318	65	plan	plan	VERB
ftr-362	1318	66	itself	itself	PRON
ftr-362	1318	67	and	and	CCONJ
ftr-362	1318	68	benefits	benefit	NOUN
ftr-362	1318	69	under	under	ADP
ftr-362	1318	70	the	the	DET
ftr-362	1318	71	plan	plan	NOUN
ftr-362	1318	72	(	(	PUNCT
ftr-362	1318	73	e.g.	e.g.	ADV
ftr-362	1318	74	,	,	PUNCT
ftr-362	1318	75	group	group	NOUN
ftr-362	1318	76	term	term	NOUN
ftr-362	1318	77	life	life	NOUN
ftr-362	1318	78	insurance	insurance	NOUN
ftr-362	1318	79	,	,	PUNCT
ftr-362	1318	80	self	self	NOUN
ftr-362	1318	81	-	-	PUNCT
ftr-362	1318	82	insured	insure	VERB
ftr-362	1318	83	medical	medical	ADJ
ftr-362	1318	84	expense	expense	NOUN
ftr-362	1318	85	reimbursement	reimbursement	NOUN
ftr-362	1318	86	plan	plan	NOUN
ftr-362	1318	87	,	,	PUNCT
ftr-362	1318	88	and	and	CCONJ
ftr-362	1318	89	dependent	dependent	ADJ
ftr-362	1318	90	care	care	NOUN
ftr-362	1318	91	assistance	assistance	NOUN
ftr-362	1318	92	program	program	NOUN
ftr-362	1318	93	)	)	PUNCT
ftr-362	1318	94	,	,	PUNCT
ftr-362	1318	95	do	do	AUX
ftr-362	1318	96	not	not	PART
ftr-362	1318	97	apply	apply	VERB
ftr-362	1318	98	.	.	PUNCT
ftr-362	1319	1	under	under	ADP
ftr-362	1319	2	the	the	DET
ftr-362	1319	3	safe	safe	ADJ
ftr-362	1319	4	harbor	harbor	NOUN
ftr-362	1319	5	,	,	PUNCT
ftr-362	1319	6	a	a	DET
ftr-362	1319	7	cafeteria	cafeteria	NOUN
ftr-362	1319	8	plan	plan	NOUN
ftr-362	1319	9	and	and	CCONJ
ftr-362	1319	10	the	the	DET
ftr-362	1319	11	specified	specify	VERB
ftr-362	1319	12	qualified	qualified	ADJ
ftr-362	1319	13	benefits	benefit	NOUN
ftr-362	1319	14	are	be	AUX
ftr-362	1319	15	treated	treat	VERB
ftr-362	1319	16	as	as	ADP
ftr-362	1319	17	meeting	meet	VERB
ftr-362	1319	18	the	the	DET
ftr-362	1319	19	nondiscrimination	nondiscrimination	NOUN
ftr-362	1319	20	rules	rule	NOUN
ftr-362	1319	21	if	if	SCONJ
ftr-362	1319	22	the	the	DET
ftr-362	1319	23	cafeteria	cafeteria	NOUN
ftr-362	1319	24	plan	plan	NOUN
ftr-362	1319	25	satisfies	satisfy	VERB
ftr-362	1319	26	special	special	ADJ
ftr-362	1319	27	(	(	PUNCT
ftr-362	1319	28	1	1	NUM
ftr-362	1319	29	)	)	PUNCT
ftr-362	1319	30	minimum	minimum	ADJ
ftr-362	1319	31	eligibility	eligibility	NOUN
ftr-362	1319	32	and	and	CCONJ
ftr-362	1319	33	participation	participation	NOUN
ftr-362	1319	34	requirements	requirement	NOUN
ftr-362	1319	35	and	and	CCONJ
ftr-362	1319	36	(	(	PUNCT
ftr-362	1319	37	2	2	NUM
ftr-362	1319	38	)	)	PUNCT
ftr-362	1319	39	minimum	minimum	NOUN
ftr-362	1319	40	employer	employer	NOUN
ftr-362	1319	41	contribution	contribution	NOUN
ftr-362	1319	42	requirements	requirement	NOUN
ftr-362	1319	43	.	.	PUNCT
ftr-362	1320	1	the	the	DET
ftr-362	1320	2	eligibility	eligibility	NOUN
ftr-362	1320	3	requirement	requirement	NOUN
ftr-362	1320	4	is	be	AUX
ftr-362	1320	5	met	meet	VERB
ftr-362	1320	6	only	only	ADV
ftr-362	1320	7	if	if	SCONJ
ftr-362	1320	8	(	(	PUNCT
ftr-362	1320	9	1	1	X
ftr-362	1320	10	)	)	PUNCT
ftr-362	1320	11	all	all	DET
ftr-362	1320	12	employees	employee	NOUN
ftr-362	1320	13	(	(	PUNCT
ftr-362	1320	14	other	other	ADJ
ftr-362	1320	15	than	than	ADP
ftr-362	1320	16	excludable	excludable	ADJ
ftr-362	1320	17	employees	employee	NOUN
ftr-362	1320	18	)	)	PUNCT
ftr-362	1320	19	are	be	AUX
ftr-362	1320	20	eligible	eligible	ADJ
ftr-362	1320	21	to	to	PART
ftr-362	1320	22	participate	participate	VERB
ftr-362	1320	23	,	,	PUNCT
ftr-362	1320	24	and	and	CCONJ
ftr-362	1320	25	(	(	PUNCT
ftr-362	1320	26	2	2	X
ftr-362	1320	27	)	)	PUNCT
ftr-362	1320	28	each	each	DET
ftr-362	1320	29	eligible	eligible	ADJ
ftr-362	1320	30	employee	employee	NOUN
ftr-362	1320	31	may	may	AUX
ftr-362	1320	32	elect	elect	VERB
ftr-362	1320	33	any	any	DET
ftr-362	1320	34	benefit	benefit	NOUN
ftr-362	1320	35	available	available	ADJ
ftr-362	1320	36	under	under	ADP
ftr-362	1320	37	the	the	DET
ftr-362	1320	38	plan	plan	NOUN
ftr-362	1320	39	under	under	ADP
ftr-362	1320	40	terms	term	NOUN
ftr-362	1320	41	and	and	CCONJ
ftr-362	1320	42	conditions	condition	NOUN
ftr-362	1320	43	applicable	applicable	ADJ
ftr-362	1320	44	to	to	ADP
ftr-362	1320	45	all	all	DET
ftr-362	1320	46	participants	participant	NOUN
ftr-362	1320	47	.	.	PUNCT
ftr-362	1321	1	excludable	excludable	ADJ
ftr-362	1321	2	employees	employee	NOUN
ftr-362	1321	3	include	include	VERB
ftr-362	1321	4	employees	employee	NOUN
ftr-362	1321	5	who	who	PRON
ftr-362	1321	6	(	(	PUNCT
ftr-362	1321	7	1	1	X
ftr-362	1321	8	)	)	PUNCT
ftr-362	1321	9	have	have	AUX
ftr-362	1321	10	not	not	PART
ftr-362	1321	11	attained	attain	VERB
ftr-362	1321	12	the	the	DET
ftr-362	1321	13	age	age	NOUN
ftr-362	1321	14	of	of	ADP
ftr-362	1321	15	21	21	NUM
ftr-362	1321	16	before	before	ADP
ftr-362	1321	17	the	the	DET
ftr-362	1321	18	close	close	NOUN
ftr-362	1321	19	of	of	ADP
ftr-362	1321	20	a	a	DET
ftr-362	1321	21	plan	plan	NOUN
ftr-362	1321	22	year	year	NOUN
ftr-362	1321	23	,	,	PUNCT
ftr-362	1321	24	(	(	PUNCT
ftr-362	1321	25	2	2	X
ftr-362	1321	26	)	)	PUNCT
ftr-362	1321	27	have	have	VERB
ftr-362	1321	28	fewer	few	ADJ
ftr-362	1321	29	than	than	ADP
ftr-362	1321	30	1,000	1,000	NUM
ftr-362	1321	31	hours	hour	NOUN
ftr-362	1321	32	of	of	ADP
ftr-362	1321	33	service	service	NOUN
ftr-362	1321	34	for	for	ADP
ftr-362	1321	35	the	the	DET
ftr-362	1321	36	preceding	precede	VERB
ftr-362	1321	37	plan	plan	NOUN
ftr-362	1321	38	year	year	NOUN
ftr-362	1321	39	,	,	PUNCT
ftr-362	1321	40	(	(	PUNCT
ftr-362	1321	41	3	3	X
ftr-362	1321	42	)	)	PUNCT
ftr-362	1321	43	have	have	AUX
ftr-362	1321	44	not	not	PART
ftr-362	1321	45	completed	complete	VERB
ftr-362	1321	46	one	one	NUM
ftr-362	1321	47	year	year	NOUN
ftr-362	1321	48	of	of	ADP
ftr-362	1321	49	service	service	NOUN
ftr-362	1321	50	with	with	ADP
ftr-362	1321	51	the	the	DET
ftr-362	1321	52	employer	employer	NOUN
ftr-362	1321	53	as	as	ADP
ftr-362	1321	54	of	of	ADP
ftr-362	1321	55	any	any	DET
ftr-362	1321	56	day	day	NOUN
ftr-362	1321	57	during	during	ADP
ftr-362	1321	58	the	the	DET
ftr-362	1321	59	plan	plan	NOUN
ftr-362	1321	60	year	year	NOUN
ftr-362	1321	61	,	,	PUNCT
ftr-362	1321	62	or	or	CCONJ
ftr-362	1321	63	(	(	PUNCT
ftr-362	1321	64	4	4	X
ftr-362	1321	65	)	)	PUNCT
ftr-362	1321	66	are	be	AUX
ftr-362	1321	67	covered	cover	VERB
ftr-362	1321	68	under	under	ADP
ftr-362	1321	69	a	a	DET
ftr-362	1321	70	collective	collective	ADJ
ftr-362	1321	71	bargaining	bargaining	NOUN
ftr-362	1321	72	agreement	agreement	NOUN
ftr-362	1321	73	if	if	SCONJ
ftr-362	1321	74	there	there	PRON
ftr-362	1321	75	is	be	VERB
ftr-362	1321	76	evidence	evidence	NOUN
ftr-362	1321	77	that	that	SCONJ
ftr-362	1321	78	the	the	DET
ftr-362	1321	79	benefits	benefit	NOUN
ftr-362	1321	80	covered	cover	VERB
ftr-362	1321	81	under	under	ADP
ftr-362	1321	82	the	the	DET
ftr-362	1321	83	cafeteria	cafeteria	NOUN
ftr-362	1321	84	plan	plan	NOUN
ftr-362	1321	85	were	be	AUX
ftr-362	1321	86	the	the	DET
ftr-362	1321	87	subject	subject	NOUN
ftr-362	1321	88	of	of	ADP
ftr-362	1321	89	good	good	ADJ
ftr-362	1321	90	faith	faith	NOUN
ftr-362	1321	91	bargaining	bargaining	NOUN
ftr-362	1321	92	.	.	PUNCT
ftr-362	1322	1	shorter	short	ADJ
ftr-362	1322	2	service	service	NOUN
ftr-362	1322	3	and	and	CCONJ
ftr-362	1322	4	younger	young	ADJ
ftr-362	1322	5	age	age	NOUN
ftr-362	1322	6	requirements	requirement	NOUN
ftr-362	1322	7	can	can	AUX
ftr-362	1322	8	apply	apply	VERB
ftr-362	1322	9	only	only	ADV
ftr-362	1322	10	if	if	SCONJ
ftr-362	1322	11	the	the	DET
ftr-362	1322	12	shorter	short	ADJ
ftr-362	1322	13	service	service	NOUN
ftr-362	1322	14	or	or	CCONJ
ftr-362	1322	15	younger	young	ADJ
ftr-362	1322	16	age	age	NOUN
ftr-362	1322	17	applies	apply	VERB
ftr-362	1322	18	to	to	ADP
ftr-362	1322	19	all	all	DET
ftr-362	1322	20	employees	employee	NOUN
ftr-362	1322	21	.	.	PUNCT
ftr-362	1323	1	the	the	DET
ftr-362	1323	2	minimum	minimum	ADJ
ftr-362	1323	3	contribution	contribution	NOUN
ftr-362	1323	4	requirement	requirement	NOUN
ftr-362	1323	5	requires	require	VERB
ftr-362	1323	6	the	the	DET
ftr-362	1323	7	employer	employer	NOUN
ftr-362	1323	8	to	to	PART
ftr-362	1323	9	make	make	VERB
ftr-362	1323	10	a	a	DET
ftr-362	1323	11	contribution	contribution	NOUN
ftr-362	1323	12	for	for	ADP
ftr-362	1323	13	each	each	DET
ftr-362	1323	14	nonhighly	nonhighly	ADV
ftr-362	1323	15	compensated	compensate	VERB
ftr-362	1323	16	employee	employee	NOUN
ftr-362	1323	17	(	(	PUNCT
ftr-362	1323	18	employee	employee	NOUN
ftr-362	1323	19	who	who	PRON
ftr-362	1323	20	is	be	AUX
ftr-362	1323	21	not	not	PART
ftr-362	1323	22	a	a	DET
ftr-362	1323	23	highly	highly	ADV
ftr-362	1323	24	compensated	compensate	VERB
ftr-362	1323	25	employee	employee	NOUN
ftr-362	1323	26	(	(	PUNCT
ftr-362	1323	27	as	as	SCONJ
ftr-362	1323	28	defined	define	VERB
ftr-362	1323	29	in	in	ADP
ftr-362	1323	30	§	§	PROPN
ftr-362	1323	31	414(q	414(q	PROPN
ftr-362	1323	32	)	)	PUNCT
ftr-362	1323	33	)	)	PUNCT
ftr-362	1323	34	or	or	CCONJ
ftr-362	1323	35	a	a	DET
ftr-362	1323	36	key	key	ADJ
ftr-362	1323	37	employee	employee	NOUN
ftr-362	1323	38	(	(	PUNCT
ftr-362	1323	39	as	as	SCONJ
ftr-362	1323	40	defined	define	VERB
ftr-362	1323	41	in	in	ADP
ftr-362	1323	42	§	§	PROPN
ftr-362	1323	43	416(i	416(i	PROPN
ftr-362	1323	44	)	)	PUNCT
ftr-362	1323	45	)	)	PUNCT
ftr-362	1324	1	in	in	ADP
ftr-362	1324	2	addition	addition	NOUN
ftr-362	1324	3	to	to	ADP
ftr-362	1324	4	any	any	DET
ftr-362	1324	5	salary	salary	NOUN
ftr-362	1324	6	reduction	reduction	NOUN
ftr-362	1324	7	contributions	contribution	NOUN
ftr-362	1324	8	made	make	VERB
ftr-362	1324	9	by	by	ADP
ftr-362	1324	10	the	the	DET
ftr-362	1324	11	employee	employee	NOUN
ftr-362	1324	12	.	.	PUNCT
ftr-362	1325	1	the	the	DET
ftr-362	1325	2	minimum	minimum	ADJ
ftr-362	1325	3	contribution	contribution	NOUN
ftr-362	1325	4	may	may	AUX
ftr-362	1325	5	be	be	AUX
ftr-362	1325	6	either	either	CCONJ
ftr-362	1325	7	a	a	DET
ftr-362	1325	8	matching	matching	NOUN
ftr-362	1325	9	contribution	contribution	NOUN
ftr-362	1325	10	or	or	CCONJ
ftr-362	1325	11	a	a	DET
ftr-362	1325	12	“	"	PUNCT
ftr-362	1325	13	nonelective	nonelective	ADJ
ftr-362	1325	14	contribution	contribution	NOUN
ftr-362	1325	15	,	,	PUNCT
ftr-362	1325	16	”	"	PUNCT
ftr-362	1325	17	but	but	CCONJ
ftr-362	1325	18	the	the	DET
ftr-362	1325	19	same	same	ADJ
ftr-362	1325	20	method	method	NOUN
ftr-362	1325	21	must	must	AUX
ftr-362	1325	22	be	be	AUX
ftr-362	1325	23	used	use	VERB
ftr-362	1325	24	for	for	ADP
ftr-362	1325	25	calculating	calculate	VERB
ftr-362	1325	26	2011	2011	NUM
ftr-362	1325	27	]	]	PUNCT
ftr-362	1325	28	recent	recent	ADJ
ftr-362	1325	29	developments	development	NOUN
ftr-362	1325	30	in	in	ADP
ftr-362	1325	31	federal	federal	ADJ
ftr-362	1325	32	income	income	NOUN
ftr-362	1325	33	taxation	taxation	NOUN
ftr-362	1325	34	629	629	NUM
ftr-362	1325	35	the	the	DET
ftr-362	1325	36	minimum	minimum	ADJ
ftr-362	1325	37	contribution	contribution	NOUN
ftr-362	1325	38	for	for	ADP
ftr-362	1325	39	all	all	DET
ftr-362	1325	40	nonhighly	nonhighly	ADV
ftr-362	1325	41	compensated	compensate	VERB
ftr-362	1325	42	employees	employee	NOUN
ftr-362	1325	43	.	.	PUNCT
ftr-362	1326	1	the	the	DET
ftr-362	1326	2	minimum	minimum	ADJ
ftr-362	1326	3	matching	matching	NOUN
ftr-362	1326	4	contribution	contribution	NOUN
ftr-362	1326	5	is	be	AUX
ftr-362	1326	6	the	the	DET
ftr-362	1326	7	lesser	less	ADJ
ftr-362	1326	8	of	of	ADP
ftr-362	1326	9	(	(	PUNCT
ftr-362	1326	10	1	1	NUM
ftr-362	1326	11	)	)	SYM
ftr-362	1326	12	100	100	NUM
ftr-362	1326	13	percent	percent	NOUN
ftr-362	1326	14	of	of	ADP
ftr-362	1326	15	the	the	DET
ftr-362	1326	16	salary	salary	NOUN
ftr-362	1326	17	reduction	reduction	NOUN
ftr-362	1326	18	contribution	contribution	NOUN
ftr-362	1326	19	made	make	VERB
ftr-362	1326	20	by	by	ADP
ftr-362	1326	21	the	the	DET
ftr-362	1326	22	employee	employee	NOUN
ftr-362	1326	23	for	for	ADP
ftr-362	1326	24	the	the	DET
ftr-362	1326	25	year	year	NOUN
ftr-362	1326	26	or	or	CCONJ
ftr-362	1326	27	(	(	PUNCT
ftr-362	1326	28	2	2	NUM
ftr-362	1326	29	)	)	PUNCT
ftr-362	1326	30	six	six	NUM
ftr-362	1326	31	percent	percent	NOUN
ftr-362	1326	32	of	of	ADP
ftr-362	1326	33	the	the	DET
ftr-362	1326	34	employee	employee	NOUN
ftr-362	1326	35	’s	’s	PART
ftr-362	1326	36	compensation	compensation	NOUN
ftr-362	1326	37	for	for	ADP
ftr-362	1326	38	the	the	DET
ftr-362	1326	39	year	year	NOUN
ftr-362	1326	40	.	.	PUNCT
ftr-362	1327	1	matching	match	VERB
ftr-362	1327	2	contributions	contribution	NOUN
ftr-362	1327	3	in	in	ADP
ftr-362	1327	4	excess	excess	NOUN
ftr-362	1327	5	of	of	ADP
ftr-362	1327	6	the	the	DET
ftr-362	1327	7	minimum	minimum	NOUN
ftr-362	1327	8	may	may	AUX
ftr-362	1327	9	be	be	AUX
ftr-362	1327	10	made	make	VERB
ftr-362	1327	11	only	only	ADV
ftr-362	1327	12	if	if	SCONJ
ftr-362	1327	13	matching	match	VERB
ftr-362	1327	14	contributions	contribution	NOUN
ftr-362	1327	15	with	with	ADP
ftr-362	1327	16	respect	respect	NOUN
ftr-362	1327	17	to	to	ADP
ftr-362	1327	18	any	any	DET
ftr-362	1327	19	highly	highly	ADV
ftr-362	1327	20	compensated	compensate	VERB
ftr-362	1327	21	employee	employee	NOUN
ftr-362	1327	22	or	or	CCONJ
ftr-362	1327	23	key	key	ADJ
ftr-362	1327	24	employee	employee	NOUN
ftr-362	1327	25	are	be	AUX
ftr-362	1327	26	not	not	PART
ftr-362	1327	27	at	at	ADP
ftr-362	1327	28	a	a	DET
ftr-362	1327	29	higher	high	ADJ
ftr-362	1327	30	percentage	percentage	NOUN
ftr-362	1327	31	than	than	ADP
ftr-362	1327	32	the	the	DET
ftr-362	1327	33	matching	matching	NOUN
ftr-362	1327	34	contributions	contribution	NOUN
ftr-362	1327	35	for	for	ADP
ftr-362	1327	36	any	any	DET
ftr-362	1327	37	nonhighly	nonhighly	ADV
ftr-362	1327	38	compensated	compensate	VERB
ftr-362	1327	39	employee	employee	NOUN
ftr-362	1327	40	.	.	PUNCT
ftr-362	1328	1	under	under	ADP
ftr-362	1328	2	the	the	DET
ftr-362	1328	3	nonelective	nonelective	ADJ
ftr-362	1328	4	contribution	contribution	NOUN
ftr-362	1328	5	method	method	NOUN
ftr-362	1328	6	the	the	DET
ftr-362	1328	7	employer	employer	NOUN
ftr-362	1328	8	must	must	AUX
ftr-362	1328	9	contribute	contribute	VERB
ftr-362	1328	10	an	an	DET
ftr-362	1328	11	amount	amount	NOUN
ftr-362	1328	12	equal	equal	ADJ
ftr-362	1328	13	to	to	ADP
ftr-362	1328	14	a	a	DET
ftr-362	1328	15	uniform	uniform	ADJ
ftr-362	1328	16	percentage	percentage	NOUN
ftr-362	1328	17	(	(	PUNCT
ftr-362	1328	18	not	not	PART
ftr-362	1328	19	less	less	ADJ
ftr-362	1328	20	than	than	ADP
ftr-362	1328	21	two	two	NUM
ftr-362	1328	22	percent	percent	NOUN
ftr-362	1328	23	)	)	PUNCT
ftr-362	1328	24	of	of	ADP
ftr-362	1328	25	each	each	DET
ftr-362	1328	26	eligible	eligible	ADJ
ftr-362	1328	27	employee	employee	NOUN
ftr-362	1328	28	’s	’s	PART
ftr-362	1328	29	compensation	compensation	NOUN
ftr-362	1328	30	for	for	ADP
ftr-362	1328	31	the	the	DET
ftr-362	1328	32	year	year	NOUN
ftr-362	1328	33	,	,	PUNCT
ftr-362	1328	34	whether	whether	SCONJ
ftr-362	1328	35	or	or	CCONJ
ftr-362	1328	36	not	not	PART
ftr-362	1328	37	the	the	DET
ftr-362	1328	38	employee	employee	NOUN
ftr-362	1328	39	makes	make	VERB
ftr-362	1328	40	any	any	DET
ftr-362	1328	41	salary	salary	NOUN
ftr-362	1328	42	reduction	reduction	NOUN
ftr-362	1328	43	contribution	contribution	NOUN
ftr-362	1328	44	.	.	PUNCT
ftr-362	1329	1	generally	generally	ADV
ftr-362	1329	2	speaking	speak	VERB
ftr-362	1329	3	,	,	PUNCT
ftr-362	1329	4	an	an	DET
ftr-362	1329	5	eligible	eligible	ADJ
ftr-362	1329	6	small	small	ADJ
ftr-362	1329	7	employer	employer	NOUN
ftr-362	1329	8	is	be	AUX
ftr-362	1329	9	an	an	DET
ftr-362	1329	10	employer	employer	NOUN
ftr-362	1329	11	who	who	PRON
ftr-362	1329	12	employed	employ	VERB
ftr-362	1329	13	an	an	DET
ftr-362	1329	14	average	average	NOUN
ftr-362	1329	15	of	of	ADP
ftr-362	1329	16	100	100	NUM
ftr-362	1329	17	or	or	CCONJ
ftr-362	1329	18	fewer	few	ADJ
ftr-362	1329	19	employees	employee	NOUN
ftr-362	1329	20	on	on	ADP
ftr-362	1329	21	business	business	NOUN
ftr-362	1329	22	days	day	NOUN
ftr-362	1329	23	during	during	ADP
ftr-362	1329	24	either	either	PRON
ftr-362	1329	25	of	of	ADP
ftr-362	1329	26	the	the	DET
ftr-362	1329	27	two	two	NUM
ftr-362	1329	28	preceding	precede	VERB
ftr-362	1329	29	years	year	NOUN
ftr-362	1329	30	.	.	PUNCT
ftr-362	1330	1	if	if	SCONJ
ftr-362	1330	2	an	an	DET
ftr-362	1330	3	employer	employer	NOUN
ftr-362	1330	4	was	be	AUX
ftr-362	1330	5	an	an	DET
ftr-362	1330	6	eligible	eligible	ADJ
ftr-362	1330	7	employer	employer	NOUN
ftr-362	1330	8	and	and	CCONJ
ftr-362	1330	9	maintained	maintain	VERB
ftr-362	1330	10	a	a	DET
ftr-362	1330	11	simple	simple	ADJ
ftr-362	1330	12	cafeteria	cafeteria	NOUN
ftr-362	1330	13	plan	plan	NOUN
ftr-362	1330	14	,	,	PUNCT
ftr-362	1330	15	but	but	CCONJ
ftr-362	1330	16	subsequently	subsequently	ADV
ftr-362	1330	17	employs	employ	VERB
ftr-362	1330	18	more	more	ADJ
ftr-362	1330	19	than	than	ADP
ftr-362	1330	20	100	100	NUM
ftr-362	1330	21	employees	employee	NOUN
ftr-362	1330	22	,	,	PUNCT
ftr-362	1330	23	it	it	PRON
ftr-362	1330	24	remains	remain	VERB
ftr-362	1330	25	an	an	DET
ftr-362	1330	26	eligible	eligible	ADJ
ftr-362	1330	27	small	small	ADJ
ftr-362	1330	28	employer	employer	NOUN
ftr-362	1330	29	until	until	ADP
ftr-362	1330	30	the	the	DET
ftr-362	1330	31	year	year	NOUN
ftr-362	1330	32	after	after	ADP
ftr-362	1330	33	which	which	PRON
ftr-362	1330	34	it	it	PRON
ftr-362	1330	35	employs	employ	VERB
ftr-362	1330	36	an	an	DET
ftr-362	1330	37	average	average	NOUN
ftr-362	1330	38	of	of	ADP
ftr-362	1330	39	200	200	NUM
ftr-362	1330	40	or	or	CCONJ
ftr-362	1330	41	more	more	ADJ
ftr-362	1330	42	employees	employee	NOUN
ftr-362	1330	43	during	during	ADP
ftr-362	1330	44	the	the	DET
ftr-362	1330	45	year	year	NOUN
ftr-362	1330	46	.	.	PUNCT
ftr-362	1331	1	there	there	PRON
ftr-362	1331	2	are	be	VERB
ftr-362	1331	3	aggregation	aggregation	NOUN
ftr-362	1331	4	rules	rule	NOUN
ftr-362	1331	5	for	for	ADP
ftr-362	1331	6	controlled	control	VERB
ftr-362	1331	7	groups	group	NOUN
ftr-362	1331	8	and	and	CCONJ
ftr-362	1331	9	special	special	ADJ
ftr-362	1331	10	rules	rule	NOUN
ftr-362	1331	11	treating	treat	VERB
ftr-362	1331	12	leased	lease	VERB
ftr-362	1331	13	employees	employee	NOUN
ftr-362	1331	14	as	as	ADP
ftr-362	1331	15	employees	employee	NOUN
ftr-362	1331	16	.	.	PUNCT
ftr-362	1332	1	•	•	NOUN
ftr-362	1332	2	the	the	DET
ftr-362	1332	3	devil	devil	NOUN
ftr-362	1332	4	might	might	AUX
ftr-362	1332	5	be	be	AUX
ftr-362	1332	6	in	in	ADP
ftr-362	1332	7	the	the	DET
ftr-362	1332	8	details	detail	NOUN
ftr-362	1332	9	that	that	SCONJ
ftr-362	1332	10	we	we	PRON
ftr-362	1332	11	have	have	AUX
ftr-362	1332	12	omitted	omit	VERB
ftr-362	1332	13	in	in	ADP
ftr-362	1332	14	the	the	DET
ftr-362	1332	15	name	name	NOUN
ftr-362	1332	16	of	of	ADP
ftr-362	1332	17	quasi	quasi	NOUN
ftr-362	1332	18	-	-	NOUN
ftr-362	1332	19	brevity	brevity	NOUN
ftr-362	1332	20	.	.	PUNCT
ftr-362	1333	1	7	7	X
ftr-362	1333	2	.	.	X
ftr-362	1333	3	going	go	VERB
ftr-362	1333	4	green	green	ADJ
ftr-362	1333	5	is	be	AUX
ftr-362	1333	6	hard	hard	ADJ
ftr-362	1333	7	to	to	PART
ftr-362	1333	8	do	do	VERB
ftr-362	1333	9	.	.	PUNCT
ftr-362	1334	1	notice	notice	VERB
ftr-362	1334	2	2010	2010	NUM
ftr-362	1334	3	-	-	SYM
ftr-362	1334	4	94	94	NUM
ftr-362	1334	5	,	,	PUNCT
ftr-362	1334	6	201052	201052	NUM
ftr-362	1334	7	i.r.b	i.r.b	NOUN
ftr-362	1334	8	.	.	PUNCT
ftr-362	1335	1	927	927	NUM
ftr-362	1335	2	(	(	PUNCT
ftr-362	1335	3	12/15/10	12/15/10	NUM
ftr-362	1335	4	)	)	PUNCT
ftr-362	1335	5	.	.	PUNCT
ftr-362	1336	1	the	the	DET
ftr-362	1336	2	irs	irs	PROPN
ftr-362	1336	3	has	have	AUX
ftr-362	1336	4	delayed	delay	VERB
ftr-362	1336	5	to	to	ADP
ftr-362	1336	6	1/1/12	1/1/12	NUM
ftr-362	1336	7	the	the	DET
ftr-362	1336	8	effective	effective	ADJ
ftr-362	1336	9	date	date	NOUN
ftr-362	1336	10	of	of	ADP
ftr-362	1336	11	revenue	revenue	NOUN
ftr-362	1336	12	ruling	rule	VERB
ftr-362	1336	13	2006	2006	NUM
ftr-362	1336	14	-	-	SYM
ftr-362	1336	15	57	57	NUM
ftr-362	1336	16	,	,	PUNCT
ftr-362	1336	17	which	which	PRON
ftr-362	1336	18	provides	provide	VERB
ftr-362	1336	19	guidance	guidance	NOUN
ftr-362	1336	20	to	to	ADP
ftr-362	1336	21	employers	employer	NOUN
ftr-362	1336	22	regarding	regard	VERB
ftr-362	1336	23	the	the	DET
ftr-362	1336	24	use	use	NOUN
ftr-362	1336	25	of	of	ADP
ftr-362	1336	26	smartcards	smartcard	NOUN
ftr-362	1336	27	,	,	PUNCT
ftr-362	1336	28	debit	debit	NOUN
ftr-362	1336	29	or	or	CCONJ
ftr-362	1336	30	credit	credit	NOUN
ftr-362	1336	31	cards	card	NOUN
ftr-362	1336	32	,	,	PUNCT
ftr-362	1336	33	or	or	CCONJ
ftr-362	1336	34	other	other	ADJ
ftr-362	1336	35	electronic	electronic	ADJ
ftr-362	1336	36	media	medium	NOUN
ftr-362	1336	37	to	to	PART
ftr-362	1336	38	provide	provide	VERB
ftr-362	1336	39	qualified	qualified	ADJ
ftr-362	1336	40	transportation	transportation	NOUN
ftr-362	1336	41	fringes	fringe	NOUN
ftr-362	1336	42	under	under	ADP
ftr-362	1336	43	§	§	PROPN
ftr-362	1336	44	§	§	NOUN
ftr-362	1336	45	132(a)(5	132(a)(5	NUM
ftr-362	1336	46	)	)	PUNCT
ftr-362	1336	47	and	and	CCONJ
ftr-362	1336	48	132(f	132(f	NUM
ftr-362	1336	49	)	)	PUNCT
ftr-362	1336	50	.	.	PUNCT
ftr-362	1337	1	b.	b.	PROPN
ftr-362	1338	1	qualified	qualify	VERB
ftr-362	1338	2	deferred	defer	VERB
ftr-362	1338	3	compensation	compensation	NOUN
ftr-362	1338	4	plans	plan	NOUN
ftr-362	1338	5	1	1	NUM
ftr-362	1338	6	.	.	PUNCT
ftr-362	1338	7	sacked	sack	VERB
ftr-362	1338	8	from	from	ADP
ftr-362	1338	9	his	his	PRON
ftr-362	1338	10	job	job	NOUN
ftr-362	1338	11	and	and	CCONJ
ftr-362	1338	12	socked	sock	VERB
ftr-362	1338	13	with	with	ADP
ftr-362	1338	14	a	a	DET
ftr-362	1338	15	premature	premature	ADJ
ftr-362	1338	16	withdrawal	withdrawal	NOUN
ftr-362	1338	17	penalty	penalty	NOUN
ftr-362	1338	18	.	.	PUNCT
ftr-362	1339	1	owusu	owusu	PROPN
ftr-362	1339	2	v.	v.	PROPN
ftr-362	1339	3	commissioner	commissioner	PROPN
ftr-362	1339	4	,	,	PUNCT
ftr-362	1339	5	t.c	t.c	PROPN
ftr-362	1339	6	.	.	PROPN
ftr-362	1339	7	memo	memo	NOUN
ftr-362	1339	8	.	.	PUNCT
ftr-362	1340	1	2010	2010	NUM
ftr-362	1340	2	-	-	SYM
ftr-362	1340	3	186	186	NUM
ftr-362	1340	4	(	(	PUNCT
ftr-362	1340	5	8/23/10	8/23/10	NUM
ftr-362	1340	6	)	)	PUNCT
ftr-362	1340	7	.	.	PUNCT
ftr-362	1341	1	the	the	DET
ftr-362	1341	2	taxpayer	taxpayer	NOUN
ftr-362	1341	3	borrowed	borrow	VERB
ftr-362	1341	4	several	several	ADJ
ftr-362	1341	5	thousand	thousand	NUM
ftr-362	1341	6	dollars	dollar	NOUN
ftr-362	1341	7	from	from	ADP
ftr-362	1341	8	his	his	PRON
ftr-362	1341	9	qualified	qualified	ADJ
ftr-362	1341	10	defined	define	VERB
ftr-362	1341	11	contribution	contribution	NOUN
ftr-362	1341	12	plan	plan	NOUN
ftr-362	1341	13	,	,	PUNCT
ftr-362	1341	14	with	with	ADP
ftr-362	1341	15	repayment	repayment	NOUN
ftr-362	1341	16	to	to	PART
ftr-362	1341	17	be	be	AUX
ftr-362	1341	18	made	make	VERB
ftr-362	1341	19	through	through	ADP
ftr-362	1341	20	payroll	payroll	NOUN
ftr-362	1341	21	withholding	withholding	NOUN
ftr-362	1341	22	.	.	PUNCT
ftr-362	1342	1	as	as	SCONJ
ftr-362	1342	2	originally	originally	ADV
ftr-362	1342	3	structured	structure	VERB
ftr-362	1342	4	the	the	DET
ftr-362	1342	5	loan	loan	NOUN
ftr-362	1342	6	qualified	qualify	VERB
ftr-362	1342	7	under	under	ADP
ftr-362	1342	8	reg	reg	NOUN
ftr-362	1342	9	.	.	PUNCT
ftr-362	1343	1	§	§	PROPN
ftr-362	1343	2	1.72(p)-1	1.72(p)-1	NOUN
ftr-362	1343	3	and	and	CCONJ
ftr-362	1343	4	was	be	AUX
ftr-362	1343	5	not	not	PART
ftr-362	1343	6	treated	treat	VERB
ftr-362	1343	7	as	as	ADP
ftr-362	1343	8	a	a	DET
ftr-362	1343	9	withdrawal	withdrawal	NOUN
ftr-362	1343	10	.	.	PUNCT
ftr-362	1344	1	the	the	DET
ftr-362	1344	2	loan	loan	NOUN
ftr-362	1344	3	was	be	AUX
ftr-362	1344	4	evidenced	evidence	VERB
ftr-362	1344	5	by	by	ADP
ftr-362	1344	6	a	a	DET
ftr-362	1344	7	legally	legally	ADV
ftr-362	1344	8	enforceable	enforceable	ADJ
ftr-362	1344	9	agreement	agreement	NOUN
ftr-362	1344	10	;	;	PUNCT
ftr-362	1344	11	the	the	DET
ftr-362	1344	12	amount	amount	NOUN
ftr-362	1344	13	did	do	AUX
ftr-362	1344	14	not	not	PART
ftr-362	1344	15	exceed	exceed	VERB
ftr-362	1344	16	the	the	DET
ftr-362	1344	17	permissible	permissible	ADJ
ftr-362	1344	18	amount	amount	NOUN
ftr-362	1344	19	;	;	PUNCT
ftr-362	1344	20	the	the	DET
ftr-362	1344	21	loan	loan	NOUN
ftr-362	1344	22	was	be	AUX
ftr-362	1344	23	to	to	PART
ftr-362	1344	24	be	be	AUX
ftr-362	1344	25	repaid	repay	VERB
ftr-362	1344	26	within	within	ADP
ftr-362	1344	27	5	5	NUM
ftr-362	1344	28	years	year	NOUN
ftr-362	1344	29	and	and	CCONJ
ftr-362	1344	30	the	the	DET
ftr-362	1344	31	loan	loan	NOUN
ftr-362	1344	32	had	have	AUX
ftr-362	1344	33	substantially	substantially	ADV
ftr-362	1344	34	level	level	VERB
ftr-362	1344	35	amortization	amortization	NOUN
ftr-362	1344	36	over	over	ADP
ftr-362	1344	37	its	its	PRON
ftr-362	1344	38	term	term	NOUN
ftr-362	1344	39	,	,	PUNCT
ftr-362	1344	40	with	with	ADP
ftr-362	1344	41	payments	payment	NOUN
ftr-362	1344	42	not	not	PART
ftr-362	1344	43	less	less	ADV
ftr-362	1344	44	frequently	frequently	ADV
ftr-362	1344	45	than	than	ADP
ftr-362	1344	46	quarterly	quarterly	ADV
ftr-362	1344	47	.	.	PUNCT
ftr-362	1345	1	when	when	SCONJ
ftr-362	1345	2	the	the	DET
ftr-362	1345	3	taxpayer	taxpayer	NOUN
ftr-362	1345	4	was	be	AUX
ftr-362	1345	5	suspended	suspend	VERB
ftr-362	1345	6	by	by	ADP
ftr-362	1345	7	his	his	PRON
ftr-362	1345	8	employer	employer	NOUN
ftr-362	1345	9	without	without	ADP
ftr-362	1345	10	pay	pay	NOUN
ftr-362	1345	11	,	,	PUNCT
ftr-362	1345	12	loan	loan	NOUN
ftr-362	1345	13	payment	payment	NOUN
ftr-362	1345	14	stopped	stop	VERB
ftr-362	1345	15	.	.	PUNCT
ftr-362	1346	1	pursuant	pursuant	ADJ
ftr-362	1346	2	to	to	ADP
ftr-362	1346	3	the	the	DET
ftr-362	1346	4	regulations	regulation	NOUN
ftr-362	1346	5	,	,	PUNCT
ftr-362	1346	6	which	which	PRON
ftr-362	1346	7	provide	provide	VERB
ftr-362	1346	8	that	that	SCONJ
ftr-362	1346	9	a	a	DET
ftr-362	1346	10	deemed	deem	VERB
ftr-362	1346	11	distribution	distribution	NOUN
ftr-362	1346	12	will	will	AUX
ftr-362	1346	13	occur	occur	VERB
ftr-362	1346	14	at	at	ADP
ftr-362	1346	15	the	the	DET
ftr-362	1346	16	first	first	ADJ
ftr-362	1346	17	time	time	NOUN
ftr-362	1346	18	those	those	DET
ftr-362	1346	19	requirements	requirement	NOUN
ftr-362	1346	20	are	be	AUX
ftr-362	1346	21	not	not	PART
ftr-362	1346	22	satisfied	satisfied	ADJ
ftr-362	1346	23	,	,	PUNCT
ftr-362	1346	24	either	either	CCONJ
ftr-362	1346	25	in	in	ADP
ftr-362	1346	26	form	form	NOUN
ftr-362	1346	27	or	or	CCONJ
ftr-362	1346	28	in	in	ADP
ftr-362	1346	29	operation	operation	NOUN
ftr-362	1346	30	,	,	PUNCT
ftr-362	1346	31	cessation	cessation	NOUN
ftr-362	1346	32	of	of	ADP
ftr-362	1346	33	loan	loan	NOUN
ftr-362	1346	34	repayment	repayment	NOUN
ftr-362	1346	35	resulted	result	VERB
ftr-362	1346	36	in	in	ADP
ftr-362	1346	37	the	the	DET
ftr-362	1346	38	entire	entire	ADJ
ftr-362	1346	39	outstanding	outstanding	ADJ
ftr-362	1346	40	loan	loan	NOUN
ftr-362	1346	41	balance	balance	NOUN
ftr-362	1346	42	being	be	AUX
ftr-362	1346	43	treated	treat	VERB
ftr-362	1346	44	630	630	NUM
ftr-362	1346	45	florida	florida	PROPN
ftr-362	1346	46	tax	tax	NOUN
ftr-362	1346	47	review	review	NOUN
ftr-362	1346	48	[	[	X
ftr-362	1346	49	vol	vol	NOUN
ftr-362	1346	50	.	.	PUNCT
ftr-362	1346	51	10:9	10:9	NUM
ftr-362	1346	52	as	as	ADP
ftr-362	1346	53	a	a	DET
ftr-362	1346	54	distribution	distribution	NOUN
ftr-362	1346	55	.	.	PUNCT
ftr-362	1347	1	because	because	SCONJ
ftr-362	1347	2	the	the	DET
ftr-362	1347	3	taxpayer	taxpayer	NOUN
ftr-362	1347	4	had	have	AUX
ftr-362	1347	5	not	not	PART
ftr-362	1347	6	attained	attain	VERB
ftr-362	1347	7	age	age	NOUN
ftr-362	1347	8	55	55	NUM
ftr-362	1347	9	,	,	PUNCT
ftr-362	1347	10	the	the	DET
ftr-362	1347	11	10	10	NUM
ftr-362	1347	12	percent	percent	NOUN
ftr-362	1347	13	§	§	PROPN
ftr-362	1347	14	72(t	72(t	NUM
ftr-362	1347	15	)	)	PUNCT
ftr-362	1347	16	penalty	penalty	NOUN
ftr-362	1347	17	applied	apply	VERB
ftr-362	1347	18	.	.	PUNCT
ftr-362	1348	1	c.	c.	PROPN
ftr-362	1348	2	nonqualified	nonqualifie	VERB
ftr-362	1348	3	deferred	defer	VERB
ftr-362	1348	4	compensation	compensation	NOUN
ftr-362	1348	5	,	,	PUNCT
ftr-362	1348	6	section	section	NOUN
ftr-362	1348	7	83	83	NUM
ftr-362	1348	8	,	,	PUNCT
ftr-362	1348	9	and	and	CCONJ
ftr-362	1348	10	stock	stock	NOUN
ftr-362	1348	11	options	option	NOUN
ftr-362	1348	12	1	1	NUM
ftr-362	1348	13	.	.	PUNCT
ftr-362	1349	1	section	section	NOUN
ftr-362	1349	2	409a	409a	PROPN
ftr-362	1349	3	added	add	VERB
ftr-362	1349	4	a	a	DET
ftr-362	1349	5	new	new	ADJ
ftr-362	1349	6	layer	layer	NOUN
ftr-362	1349	7	of	of	ADP
ftr-362	1349	8	rules	rule	NOUN
ftr-362	1349	9	for	for	ADP
ftr-362	1349	10	nonqualified	nonqualified	ADJ
ftr-362	1349	11	deferred	defer	VERB
ftr-362	1349	12	compensation	compensation	NOUN
ftr-362	1349	13	.	.	PUNCT
ftr-362	1350	1	section	section	NOUN
ftr-362	1350	2	885	885	NUM
ftr-362	1350	3	of	of	ADP
ftr-362	1350	4	the	the	DET
ftr-362	1350	5	american	american	ADJ
ftr-362	1350	6	jobs	jobs	PROPN
ftr-362	1350	7	creation	creation	PROPN
ftr-362	1350	8	act	act	NOUN
ftr-362	1350	9	of	of	ADP
ftr-362	1350	10	2004	2004	NUM
ftr-362	1350	11	added	add	VERB
ftr-362	1350	12	new	new	ADJ
ftr-362	1350	13	§	§	PROPN
ftr-362	1350	14	409a	409a	PROPN
ftr-362	1350	15	,	,	PUNCT
ftr-362	1350	16	which	which	PRON
ftr-362	1350	17	modifies	modify	VERB
ftr-362	1350	18	the	the	DET
ftr-362	1350	19	taxation	taxation	NOUN
ftr-362	1350	20	of	of	ADP
ftr-362	1350	21	nonqualified	nonqualified	ADJ
ftr-362	1350	22	deferred	defer	VERB
ftr-362	1350	23	compensation	compensation	NOUN
ftr-362	1350	24	plans	plan	NOUN
ftr-362	1350	25	for	for	ADP
ftr-362	1350	26	amounts	amount	NOUN
ftr-362	1350	27	deferred	defer	VERB
ftr-362	1350	28	after	after	ADP
ftr-362	1350	29	2004	2004	NUM
ftr-362	1350	30	.	.	PUNCT
ftr-362	1351	1	section	section	NOUN
ftr-362	1351	2	409a	409a	PROPN
ftr-362	1351	3	has	have	AUX
ftr-362	1351	4	changed	change	VERB
ftr-362	1351	5	the	the	DET
ftr-362	1351	6	tax	tax	NOUN
ftr-362	1351	7	law	law	NOUN
ftr-362	1351	8	governing	govern	VERB
ftr-362	1351	9	nonqualified	nonqualifie	VERB
ftr-362	1351	10	deferred	defer	VERB
ftr-362	1351	11	compensation	compensation	NOUN
ftr-362	1351	12	by	by	ADP
ftr-362	1351	13	making	make	VERB
ftr-362	1351	14	it	it	PRON
ftr-362	1351	15	more	more	ADV
ftr-362	1351	16	difficult	difficult	ADJ
ftr-362	1351	17	to	to	PART
ftr-362	1351	18	avoid	avoid	VERB
ftr-362	1351	19	current	current	ADJ
ftr-362	1351	20	inclusion	inclusion	NOUN
ftr-362	1351	21	in	in	ADP
ftr-362	1351	22	gross	gross	ADJ
ftr-362	1351	23	income	income	NOUN
ftr-362	1351	24	of	of	ADP
ftr-362	1351	25	unfunded	unfunded	ADJ
ftr-362	1351	26	deferred	deferred	ADJ
ftr-362	1351	27	compensation	compensation	NOUN
ftr-362	1351	28	.	.	PUNCT
ftr-362	1352	1	nevertheless	nevertheless	ADV
ftr-362	1352	2	,	,	PUNCT
ftr-362	1352	3	§	§	PROPN
ftr-362	1352	4	409a	409a	PROPN
ftr-362	1352	5	has	have	AUX
ftr-362	1352	6	not	not	PART
ftr-362	1352	7	completely	completely	ADV
ftr-362	1352	8	supplanted	supplant	VERB
ftr-362	1352	9	prior	prior	ADJ
ftr-362	1352	10	law	law	NOUN
ftr-362	1352	11	.	.	PUNCT
ftr-362	1353	1	the	the	DET
ftr-362	1353	2	fundamental	fundamental	ADJ
ftr-362	1353	3	principles	principle	NOUN
ftr-362	1353	4	of	of	ADP
ftr-362	1353	5	prior	prior	ADJ
ftr-362	1353	6	law	law	NOUN
ftr-362	1353	7	continue	continue	VERB
ftr-362	1353	8	in	in	ADP
ftr-362	1353	9	force	force	NOUN
ftr-362	1353	10	but	but	CCONJ
ftr-362	1353	11	have	have	AUX
ftr-362	1353	12	been	be	AUX
ftr-362	1353	13	modified	modify	VERB
ftr-362	1353	14	in	in	ADP
ftr-362	1353	15	certain	certain	ADJ
ftr-362	1353	16	respects	respect	NOUN
ftr-362	1353	17	.	.	PUNCT
ftr-362	1354	1	a.	a.	NOUN
ftr-362	1354	2	notice	notice	PROPN
ftr-362	1354	3	2008	2008	NUM
ftr-362	1354	4	-	-	SYM
ftr-362	1354	5	113	113	NUM
ftr-362	1354	6	,	,	PUNCT
ftr-362	1354	7	2008	2008	NUM
ftr-362	1354	8	-	-	SYM
ftr-362	1354	9	2	2	NUM
ftr-362	1354	10	c.b	c.b	PROPN
ftr-362	1354	11	.	.	PROPN
ftr-362	1354	12	1305	1305	NUM
ftr-362	1354	13	(	(	PUNCT
ftr-362	1354	14	12/5/08	12/5/08	NUM
ftr-362	1354	15	)	)	PUNCT
ftr-362	1354	16	this	this	DET
ftr-362	1354	17	notice	notice	NOUN
ftr-362	1354	18	provides	provide	VERB
ftr-362	1354	19	procedures	procedure	NOUN
ftr-362	1354	20	to	to	PART
ftr-362	1354	21	obtain	obtain	VERB
ftr-362	1354	22	relief	relief	NOUN
ftr-362	1354	23	from	from	ADP
ftr-362	1354	24	the	the	DET
ftr-362	1354	25	full	full	ADJ
ftr-362	1354	26	application	application	NOUN
ftr-362	1354	27	of	of	ADP
ftr-362	1354	28	the	the	DET
ftr-362	1354	29	income	income	NOUN
ftr-362	1354	30	inclusion	inclusion	NOUN
ftr-362	1354	31	and	and	CCONJ
ftr-362	1354	32	additional	additional	ADJ
ftr-362	1354	33	taxes	taxis	NOUN
ftr-362	1354	34	requirements	requirement	NOUN
ftr-362	1354	35	of	of	ADP
ftr-362	1354	36	§	§	PROPN
ftr-362	1354	37	409a	409a	PROPN
ftr-362	1354	38	with	with	ADP
ftr-362	1354	39	respect	respect	NOUN
ftr-362	1354	40	to	to	ADP
ftr-362	1354	41	certain	certain	ADJ
ftr-362	1354	42	operational	operational	ADJ
ftr-362	1354	43	failures	failure	NOUN
ftr-362	1354	44	to	to	PART
ftr-362	1354	45	comply	comply	VERB
ftr-362	1354	46	with	with	ADP
ftr-362	1354	47	the	the	DET
ftr-362	1354	48	requirements	requirement	NOUN
ftr-362	1354	49	of	of	ADP
ftr-362	1354	50	§	§	PROPN
ftr-362	1354	51	409a	409a	PROPN
ftr-362	1354	52	.	.	PUNCT
ftr-362	1355	1	comments	comment	NOUN
ftr-362	1355	2	were	be	AUX
ftr-362	1355	3	also	also	ADV
ftr-362	1355	4	requested	request	VERB
ftr-362	1355	5	on	on	ADP
ftr-362	1355	6	whether	whether	SCONJ
ftr-362	1355	7	procedures	procedure	NOUN
ftr-362	1355	8	for	for	ADP
ftr-362	1355	9	the	the	DET
ftr-362	1355	10	correction	correction	NOUN
ftr-362	1355	11	of	of	ADP
ftr-362	1355	12	a	a	DET
ftr-362	1355	13	failure	failure	NOUN
ftr-362	1355	14	of	of	ADP
ftr-362	1355	15	a	a	DET
ftr-362	1355	16	plan	plan	NOUN
ftr-362	1355	17	to	to	PART
ftr-362	1355	18	comply	comply	VERB
ftr-362	1355	19	with	with	ADP
ftr-362	1355	20	the	the	DET
ftr-362	1355	21	plan	plan	NOUN
ftr-362	1355	22	document	document	NOUN
ftr-362	1355	23	requirements	requirement	NOUN
ftr-362	1355	24	of	of	ADP
ftr-362	1355	25	§	§	PROPN
ftr-362	1355	26	1.409a-1(c	1.409a-1(c	NOUN
ftr-362	1355	27	)	)	PUNCT
ftr-362	1355	28	should	should	AUX
ftr-362	1355	29	be	be	AUX
ftr-362	1355	30	adopted	adopt	VERB
ftr-362	1355	31	.	.	PUNCT
ftr-362	1356	1	b.	b.	PROPN
ftr-362	1356	2	notice	notice	PROPN
ftr-362	1356	3	2010	2010	NUM
ftr-362	1356	4	-	-	SYM
ftr-362	1356	5	6	6	NUM
ftr-362	1356	6	,	,	PUNCT
ftr-362	1356	7	2010	2010	NUM
ftr-362	1356	8	-	-	SYM
ftr-362	1356	9	3	3	NUM
ftr-362	1356	10	i.r.b	i.r.b	NOUN
ftr-362	1356	11	.	.	PUNCT
ftr-362	1357	1	275	275	NUM
ftr-362	1357	2	(	(	PUNCT
ftr-362	1357	3	1/5/10	1/5/10	NUM
ftr-362	1357	4	)	)	PUNCT
ftr-362	1357	5	.	.	PUNCT
ftr-362	1358	1	this	this	DET
ftr-362	1358	2	notice	notice	NOUN
ftr-362	1358	3	provides	provide	VERB
ftr-362	1358	4	relief	relief	NOUN
ftr-362	1358	5	and	and	CCONJ
ftr-362	1358	6	guidance	guidance	NOUN
ftr-362	1358	7	on	on	ADP
ftr-362	1358	8	corrections	correction	NOUN
ftr-362	1358	9	of	of	ADP
ftr-362	1358	10	failures	failure	NOUN
ftr-362	1358	11	to	to	PART
ftr-362	1358	12	comply	comply	VERB
ftr-362	1358	13	with	with	ADP
ftr-362	1358	14	plan	plan	NOUN
ftr-362	1358	15	documentation	documentation	NOUN
ftr-362	1358	16	requirements	requirement	NOUN
ftr-362	1358	17	of	of	ADP
ftr-362	1358	18	§	§	PROPN
ftr-362	1358	19	409a	409a	PROPN
ftr-362	1358	20	.	.	PUNCT
ftr-362	1359	1	c.	c.	PROPN
ftr-362	1359	2	notice	notice	PROPN
ftr-362	1359	3	2010	2010	NUM
ftr-362	1359	4	-	-	SYM
ftr-362	1359	5	80	80	NUM
ftr-362	1359	6	,	,	PUNCT
ftr-362	1359	7	2010	2010	NUM
ftr-362	1359	8	-	-	SYM
ftr-362	1359	9	51	51	NUM
ftr-362	1359	10	i.r.b	i.r.b	NOUN
ftr-362	1359	11	.	.	NOUN
ftr-362	1359	12	853	853	NUM
ftr-362	1359	13	(	(	PUNCT
ftr-362	1359	14	11/30/10	11/30/10	NUM
ftr-362	1359	15	)	)	PUNCT
ftr-362	1359	16	.	.	PUNCT
ftr-362	1360	1	this	this	DET
ftr-362	1360	2	notice	notice	NOUN
ftr-362	1360	3	expands	expand	VERB
ftr-362	1360	4	the	the	DET
ftr-362	1360	5	relief	relief	NOUN
ftr-362	1360	6	for	for	ADP
ftr-362	1360	7	nonqualified	nonqualified	ADJ
ftr-362	1360	8	deferred	defer	VERB
ftr-362	1360	9	compensation	compensation	NOUN
ftr-362	1360	10	plans	plan	NOUN
ftr-362	1360	11	covered	cover	VERB
ftr-362	1360	12	by	by	ADP
ftr-362	1360	13	§	§	PROPN
ftr-362	1360	14	409a	409a	PROPN
ftr-362	1360	15	by	by	ADP
ftr-362	1360	16	reason	reason	NOUN
ftr-362	1360	17	of	of	ADP
ftr-362	1360	18	both	both	DET
ftr-362	1360	19	failure	failure	NOUN
ftr-362	1360	20	to	to	PART
ftr-362	1360	21	comply	comply	VERB
ftr-362	1360	22	with	with	ADP
ftr-362	1360	23	operational	operational	ADJ
ftr-362	1360	24	requirements	requirement	NOUN
ftr-362	1360	25	and	and	CCONJ
ftr-362	1360	26	failure	failure	NOUN
ftr-362	1360	27	to	to	PART
ftr-362	1360	28	comply	comply	VERB
ftr-362	1360	29	with	with	ADP
ftr-362	1360	30	plan	plan	NOUN
ftr-362	1360	31	documentation	documentation	NOUN
ftr-362	1360	32	requirements	requirement	NOUN
ftr-362	1360	33	.	.	PUNCT
ftr-362	1361	1	d.	d.	PROPN
ftr-362	1361	2	individual	individual	PROPN
ftr-362	1361	3	retirement	retirement	PROPN
ftr-362	1361	4	accounts	account	VERB
ftr-362	1361	5	1	1	NUM
ftr-362	1361	6	.	.	PUNCT
ftr-362	1362	1	an	an	DET
ftr-362	1362	2	employment	employment	NOUN
ftr-362	1362	3	tax	tax	NOUN
ftr-362	1362	4	penalty	penalty	NOUN
ftr-362	1362	5	injury	injury	NOUN
ftr-362	1362	6	leads	lead	VERB
ftr-362	1362	7	to	to	ADP
ftr-362	1362	8	an	an	DET
ftr-362	1362	9	income	income	NOUN
ftr-362	1362	10	tax	tax	NOUN
ftr-362	1362	11	insult	insult	NOUN
ftr-362	1362	12	.	.	PUNCT
ftr-362	1363	1	swanton	swanton	PROPN
ftr-362	1363	2	v.	v.	PROPN
ftr-362	1363	3	commissioner	commissioner	PROPN
ftr-362	1363	4	,	,	PUNCT
ftr-362	1363	5	t.c	t.c	PROPN
ftr-362	1363	6	.	.	PROPN
ftr-362	1363	7	memo	memo	NOUN
ftr-362	1363	8	.	.	PUNCT
ftr-362	1364	1	2010	2010	NUM
ftr-362	1364	2	-	-	SYM
ftr-362	1364	3	140	140	NUM
ftr-362	1364	4	(	(	PUNCT
ftr-362	1364	5	6/24/10	6/24/10	NUM
ftr-362	1364	6	)	)	PUNCT
ftr-362	1364	7	.	.	PUNCT
ftr-362	1365	1	the	the	DET
ftr-362	1365	2	tax	tax	NOUN
ftr-362	1365	3	court	court	NOUN
ftr-362	1365	4	(	(	PUNCT
ftr-362	1365	5	judge	judge	PROPN
ftr-362	1365	6	wells	wells	PROPN
ftr-362	1365	7	)	)	PUNCT
ftr-362	1365	8	held	hold	VERB
ftr-362	1365	9	that	that	SCONJ
ftr-362	1365	10	$	$	SYM
ftr-362	1365	11	289,017	289,017	NUM
ftr-362	1365	12	seized	seize	VERB
ftr-362	1365	13	from	from	ADP
ftr-362	1365	14	taxpayer	taxpayer	PROPN
ftr-362	1365	15	’s	’s	PART
ftr-362	1365	16	ira	ira	PROPN
ftr-362	1365	17	by	by	ADP
ftr-362	1365	18	the	the	DET
ftr-362	1365	19	irs	irs	PROPN
ftr-362	1365	20	in	in	ADP
ftr-362	1365	21	satisfaction	satisfaction	NOUN
ftr-362	1365	22	of	of	ADP
ftr-362	1365	23	a	a	DET
ftr-362	1365	24	§	§	PROPN
ftr-362	1365	25	6672	6672	NUM
ftr-362	1365	26	penalty	penalty	NOUN
ftr-362	1365	27	tax	tax	NOUN
ftr-362	1365	28	liability	liability	NOUN
ftr-362	1365	29	constituted	constitute	VERB
ftr-362	1365	30	a	a	DET
ftr-362	1365	31	distribution	distribution	NOUN
ftr-362	1365	32	from	from	ADP
ftr-362	1365	33	the	the	DET
ftr-362	1365	34	ira	ira	PROPN
ftr-362	1365	35	includable	includable	NOUN
ftr-362	1365	36	in	in	ADP
ftr-362	1365	37	gross	gross	ADJ
ftr-362	1365	38	income	income	NOUN
ftr-362	1365	39	.	.	PUNCT
ftr-362	1366	1	2	2	X
ftr-362	1366	2	.	.	X
ftr-362	1366	3	the	the	DET
ftr-362	1366	4	compromise	compromise	NOUN
ftr-362	1366	5	tax	tax	NOUN
ftr-362	1366	6	relief	relief	NOUN
ftr-362	1366	7	act	act	NOUN
ftr-362	1366	8	of	of	ADP
ftr-362	1366	9	2010	2010	NUM
ftr-362	1366	10	,	,	PUNCT
ftr-362	1366	11	§	§	PROPN
ftr-362	1366	12	725	725	NUM
ftr-362	1366	13	,	,	PUNCT
ftr-362	1366	14	extended	extend	VERB
ftr-362	1366	15	the	the	DET
ftr-362	1366	16	code	code	NOUN
ftr-362	1366	17	§	§	PROPN
ftr-362	1366	18	408	408	NUM
ftr-362	1366	19	exclusion	exclusion	NOUN
ftr-362	1366	20	for	for	ADP
ftr-362	1366	21	tax	tax	NOUN
ftr-362	1366	22	-	-	PUNCT
ftr-362	1366	23	free	free	ADJ
ftr-362	1366	24	distributions	distribution	NOUN
ftr-362	1366	25	from	from	ADP
ftr-362	1366	26	iras	ira	NOUN
ftr-362	1366	27	for	for	ADP
ftr-362	1366	28	charitable	charitable	ADJ
ftr-362	1366	29	purposes	purpose	NOUN
ftr-362	1366	30	to	to	ADP
ftr-362	1366	31	years	year	NOUN
ftr-362	1366	32	2010	2010	NUM
ftr-362	1366	33	and	and	CCONJ
ftr-362	1366	34	2011	2011	NUM
ftr-362	1366	35	.	.	PUNCT
ftr-362	1367	1	2011	2011	NUM
ftr-362	1367	2	]	]	PUNCT
ftr-362	1367	3	recent	recent	ADJ
ftr-362	1367	4	developments	development	NOUN
ftr-362	1367	5	in	in	ADP
ftr-362	1367	6	federal	federal	ADJ
ftr-362	1367	7	income	income	NOUN
ftr-362	1367	8	taxation	taxation	NOUN
ftr-362	1367	9	631	631	NUM
ftr-362	1367	10	v.	v.	ADP
ftr-362	1367	11	personal	personal	ADJ
ftr-362	1367	12	income	income	NOUN
ftr-362	1367	13	and	and	CCONJ
ftr-362	1367	14	deductions	deduction	NOUN
ftr-362	1367	15	a.	a.	NOUN
ftr-362	1367	16	rates	rate	NOUN
ftr-362	1367	17	1	1	NUM
ftr-362	1367	18	.	.	PUNCT
ftr-362	1368	1	the	the	DET
ftr-362	1368	2	government	government	NOUN
ftr-362	1368	3	is	be	AUX
ftr-362	1368	4	n’t	not	PART
ftr-362	1368	5	mandating	mandate	VERB
ftr-362	1368	6	anybody	anybody	PRON
ftr-362	1368	7	have	have	VERB
ftr-362	1368	8	health	health	NOUN
ftr-362	1368	9	insurance	insurance	NOUN
ftr-362	1368	10	,	,	PUNCT
ftr-362	1368	11	it	it	PRON
ftr-362	1368	12	’s	’s	AUX
ftr-362	1368	13	just	just	ADV
ftr-362	1368	14	raising	raise	VERB
ftr-362	1368	15	your	your	PRON
ftr-362	1368	16	taxes	taxis	NOUN
ftr-362	1368	17	if	if	SCONJ
ftr-362	1368	18	you	you	PRON
ftr-362	1368	19	do	do	VERB
ftr-362	1368	20	n’t	not	PART
ftr-362	1368	21	.	.	PUNCT
ftr-362	1369	1	beginning	begin	VERB
ftr-362	1369	2	in	in	ADP
ftr-362	1369	3	january	january	PROPN
ftr-362	1369	4	of	of	ADP
ftr-362	1369	5	2014	2014	NUM
ftr-362	1369	6	,	,	PUNCT
ftr-362	1369	7	new	new	ADJ
ftr-362	1369	8	§	§	PROPN
ftr-362	1369	9	5000a	5000a	NOUN
ftr-362	1369	10	(	(	PUNCT
ftr-362	1369	11	which	which	PRON
ftr-362	1369	12	all	all	PRON
ftr-362	1369	13	by	by	ADP
ftr-362	1369	14	itself	itself	PRON
ftr-362	1369	15	constitutes	constitute	VERB
ftr-362	1369	16	new	new	ADJ
ftr-362	1369	17	chapter	chapter	NOUN
ftr-362	1369	18	48	48	NUM
ftr-362	1369	19	of	of	ADP
ftr-362	1369	20	the	the	DET
ftr-362	1369	21	code	code	NOUN
ftr-362	1369	22	)	)	PUNCT
ftr-362	1369	23	,	,	PUNCT
ftr-362	1369	24	added	add	VERB
ftr-362	1369	25	by	by	ADP
ftr-362	1369	26	the	the	DET
ftr-362	1369	27	2010	2010	NUM
ftr-362	1369	28	health	health	NOUN
ftr-362	1369	29	care	care	PROPN
ftr-362	1369	30	act	act	PROPN
ftr-362	1369	31	,	,	PUNCT
ftr-362	1369	32	imposes	impose	VERB
ftr-362	1369	33	a	a	DET
ftr-362	1369	34	penalty	penalty	NOUN
ftr-362	1369	35	—	—	PUNCT
ftr-362	1369	36	that	that	PRON
ftr-362	1369	37	’s	’	VERB
ftr-362	1369	38	exactly	exactly	ADV
ftr-362	1369	39	the	the	DET
ftr-362	1369	40	concise	concise	ADJ
ftr-362	1369	41	and	and	CCONJ
ftr-362	1369	42	elegant	elegant	ADJ
ftr-362	1369	43	statutory	statutory	ADJ
ftr-362	1369	44	language	language	NOUN
ftr-362	1369	45	—	—	PUNCT
ftr-362	1369	46	on	on	ADP
ftr-362	1369	47	any	any	DET
ftr-362	1369	48	individual	individual	NOUN
ftr-362	1369	49	who	who	PRON
ftr-362	1369	50	does	do	AUX
ftr-362	1369	51	not	not	PART
ftr-362	1369	52	maintain	maintain	VERB
ftr-362	1369	53	minimum	minimum	ADJ
ftr-362	1369	54	essential	essential	ADJ
ftr-362	1369	55	health	health	NOUN
ftr-362	1369	56	insurance	insurance	NOUN
ftr-362	1369	57	coverage	coverage	NOUN
ftr-362	1369	58	,	,	PUNCT
ftr-362	1369	59	unless	unless	SCONJ
ftr-362	1369	60	the	the	DET
ftr-362	1369	61	individual	individual	NOUN
ftr-362	1369	62	is	be	AUX
ftr-362	1369	63	exempt	exempt	ADJ
ftr-362	1369	64	.	.	PUNCT
ftr-362	1370	1	minimum	minimum	ADJ
ftr-362	1370	2	essential	essential	ADJ
ftr-362	1370	3	health	health	NOUN
ftr-362	1370	4	insurance	insurance	NOUN
ftr-362	1370	5	coverage	coverage	NOUN
ftr-362	1370	6	includes	include	VERB
ftr-362	1370	7	government	government	NOUN
ftr-362	1370	8	sponsored	sponsor	VERB
ftr-362	1370	9	programs	program	NOUN
ftr-362	1370	10	,	,	PUNCT
ftr-362	1370	11	eligible	eligible	ADJ
ftr-362	1370	12	employer	employer	NOUN
ftr-362	1370	13	-	-	PUNCT
ftr-362	1370	14	sponsored	sponsor	VERB
ftr-362	1370	15	plans	plan	NOUN
ftr-362	1370	16	,	,	PUNCT
ftr-362	1370	17	plans	plan	NOUN
ftr-362	1370	18	in	in	ADP
ftr-362	1370	19	the	the	DET
ftr-362	1370	20	individual	individual	ADJ
ftr-362	1370	21	market	market	NOUN
ftr-362	1370	22	,	,	PUNCT
ftr-362	1370	23	grandfathered	grandfathere	VERB
ftr-362	1370	24	group	group	NOUN
ftr-362	1370	25	health	health	NOUN
ftr-362	1370	26	plans	plan	NOUN
ftr-362	1370	27	and	and	CCONJ
ftr-362	1370	28	other	other	ADJ
ftr-362	1370	29	coverage	coverage	NOUN
ftr-362	1370	30	as	as	SCONJ
ftr-362	1370	31	recognized	recognize	VERB
ftr-362	1370	32	by	by	ADP
ftr-362	1370	33	hhs	hhs	PROPN
ftr-362	1370	34	in	in	ADP
ftr-362	1370	35	coordination	coordination	NOUN
ftr-362	1370	36	with	with	ADP
ftr-362	1370	37	the	the	DET
ftr-362	1370	38	treasury	treasury	NOUN
ftr-362	1370	39	.	.	PUNCT
ftr-362	1371	1	the	the	DET
ftr-362	1371	2	penalty	penalty	NOUN
ftr-362	1371	3	is	be	AUX
ftr-362	1371	4	phased	phase	VERB
ftr-362	1371	5	in	in	ADP
ftr-362	1371	6	over	over	ADP
ftr-362	1371	7	the	the	DET
ftr-362	1371	8	period	period	NOUN
ftr-362	1371	9	2014	2014	NUM
ftr-362	1371	10	-	-	SYM
ftr-362	1371	11	2016	2016	NUM
ftr-362	1371	12	and	and	CCONJ
ftr-362	1371	13	becomes	become	VERB
ftr-362	1371	14	fully	fully	ADV
ftr-362	1371	15	effective	effective	ADJ
ftr-362	1371	16	in	in	ADP
ftr-362	1371	17	2016	2016	NUM
ftr-362	1371	18	.	.	PUNCT
ftr-362	1372	1	the	the	DET
ftr-362	1372	2	penalty	penalty	NOUN
ftr-362	1372	3	applies	apply	VERB
ftr-362	1372	4	month	month	NOUN
ftr-362	1372	5	-	-	PUNCT
ftr-362	1372	6	by	by	ADP
ftr-362	1372	7	-	-	PUNCT
ftr-362	1372	8	month	month	NOUN
ftr-362	1372	9	,	,	PUNCT
ftr-362	1372	10	but	but	CCONJ
ftr-362	1372	11	there	there	PRON
ftr-362	1372	12	is	be	VERB
ftr-362	1372	13	a	a	DET
ftr-362	1372	14	once	once	ADV
ftr-362	1372	15	a	a	DET
ftr-362	1372	16	year	year	NOUN
ftr-362	1372	17	exception	exception	NOUN
ftr-362	1372	18	for	for	ADP
ftr-362	1372	19	a	a	DET
ftr-362	1372	20	coverage	coverage	NOUN
ftr-362	1372	21	gap	gap	NOUN
ftr-362	1372	22	of	of	ADP
ftr-362	1372	23	less	less	ADJ
ftr-362	1372	24	than	than	ADP
ftr-362	1372	25	three	three	NUM
ftr-362	1372	26	consecutive	consecutive	ADJ
ftr-362	1372	27	months	month	NOUN
ftr-362	1372	28	.	.	PUNCT
ftr-362	1373	1	the	the	DET
ftr-362	1373	2	monthly	monthly	ADJ
ftr-362	1373	3	penalty	penalty	NOUN
ftr-362	1373	4	is	be	AUX
ftr-362	1373	5	1/12	1/12	NUM
ftr-362	1373	6	of	of	ADP
ftr-362	1373	7	an	an	DET
ftr-362	1373	8	annualized	annualize	VERB
ftr-362	1373	9	penalty	penalty	NOUN
ftr-362	1373	10	amount	amount	NOUN
ftr-362	1373	11	.	.	PUNCT
ftr-362	1374	1	starting	start	VERB
ftr-362	1374	2	in	in	ADP
ftr-362	1374	3	2016	2016	NUM
ftr-362	1374	4	,	,	PUNCT
ftr-362	1374	5	the	the	DET
ftr-362	1374	6	annualized	annualize	VERB
ftr-362	1374	7	penalty	penalty	NOUN
ftr-362	1374	8	is	be	AUX
ftr-362	1374	9	the	the	DET
ftr-362	1374	10	greater	great	ADJ
ftr-362	1374	11	of	of	ADP
ftr-362	1374	12	:	:	PUNCT
ftr-362	1374	13	(	(	PUNCT
ftr-362	1374	14	1	1	X
ftr-362	1374	15	)	)	PUNCT
ftr-362	1374	16	2.5	2.5	NUM
ftr-362	1374	17	percent	percent	NOUN
ftr-362	1374	18	of	of	ADP
ftr-362	1374	19	the	the	DET
ftr-362	1374	20	amount	amount	NOUN
ftr-362	1374	21	by	by	ADP
ftr-362	1374	22	which	which	PRON
ftr-362	1374	23	the	the	DET
ftr-362	1374	24	taxpayer	taxpayer	NOUN
ftr-362	1374	25	’s	’s	PART
ftr-362	1374	26	household	household	NOUN
ftr-362	1374	27	income	income	NOUN
ftr-362	1374	28	for	for	ADP
ftr-362	1374	29	the	the	DET
ftr-362	1374	30	taxable	taxable	ADJ
ftr-362	1374	31	year	year	NOUN
ftr-362	1374	32	exceeds	exceed	VERB
ftr-362	1374	33	the	the	DET
ftr-362	1374	34	threshold	threshold	NOUN
ftr-362	1374	35	amount	amount	NOUN
ftr-362	1374	36	of	of	ADP
ftr-362	1374	37	income	income	NOUN
ftr-362	1374	38	requiring	require	VERB
ftr-362	1374	39	an	an	DET
ftr-362	1374	40	income	income	NOUN
ftr-362	1374	41	tax	tax	NOUN
ftr-362	1374	42	return	return	NOUN
ftr-362	1374	43	to	to	PART
ftr-362	1374	44	be	be	AUX
ftr-362	1374	45	filed	file	VERB
ftr-362	1374	46	for	for	ADP
ftr-362	1374	47	that	that	DET
ftr-362	1374	48	taxpayer	taxpayer	NOUN
ftr-362	1374	49	,	,	PUNCT
ftr-362	1374	50	or	or	CCONJ
ftr-362	1374	51	(	(	PUNCT
ftr-362	1374	52	2	2	NUM
ftr-362	1374	53	)	)	PUNCT
ftr-362	1374	54	$	$	SYM
ftr-362	1374	55	695	695	NUM
ftr-362	1374	56	per	per	ADP
ftr-362	1374	57	uninsured	uninsured	ADJ
ftr-362	1374	58	adult	adult	NOUN
ftr-362	1374	59	in	in	ADP
ftr-362	1374	60	the	the	DET
ftr-362	1374	61	household	household	NOUN
ftr-362	1374	62	(	(	PUNCT
ftr-362	1374	63	indexed	index	VERB
ftr-362	1374	64	for	for	ADP
ftr-362	1374	65	inflation	inflation	NOUN
ftr-362	1374	66	after	after	ADP
ftr-362	1374	67	2016	2016	NUM
ftr-362	1374	68	)	)	PUNCT
ftr-362	1374	69	.	.	PUNCT
ftr-362	1375	1	(	(	PUNCT
ftr-362	1375	2	household	household	NOUN
ftr-362	1375	3	income	income	NOUN
ftr-362	1375	4	is	be	AUX
ftr-362	1375	5	the	the	DET
ftr-362	1375	6	sum	sum	NOUN
ftr-362	1375	7	of	of	ADP
ftr-362	1375	8	gross	gross	ADJ
ftr-362	1375	9	income	income	NOUN
ftr-362	1375	10	(	(	PUNCT
ftr-362	1375	11	including	include	VERB
ftr-362	1375	12	all	all	DET
ftr-362	1375	13	foreign	foreign	ADJ
ftr-362	1375	14	earned	earn	VERB
ftr-362	1375	15	income	income	NOUN
ftr-362	1375	16	)	)	PUNCT
ftr-362	1375	17	and	and	CCONJ
ftr-362	1375	18	tax	tax	NOUN
ftr-362	1375	19	-	-	PUNCT
ftr-362	1375	20	exempt	exempt	ADJ
ftr-362	1375	21	interest	interest	NOUN
ftr-362	1375	22	,	,	PUNCT
ftr-362	1375	23	minus	minus	CCONJ
ftr-362	1375	24	trade	trade	NOUN
ftr-362	1375	25	and	and	CCONJ
ftr-362	1375	26	business	business	NOUN
ftr-362	1375	27	deductions	deduction	NOUN
ftr-362	1375	28	,	,	PUNCT
ftr-362	1375	29	allowable	allowable	ADJ
ftr-362	1375	30	losses	loss	NOUN
ftr-362	1375	31	from	from	ADP
ftr-362	1375	32	sales	sale	NOUN
ftr-362	1375	33	of	of	ADP
ftr-362	1375	34	property	property	NOUN
ftr-362	1375	35	,	,	PUNCT
ftr-362	1375	36	deductions	deduction	NOUN
ftr-362	1375	37	attributable	attributable	ADJ
ftr-362	1375	38	to	to	PART
ftr-362	1375	39	rent	rent	VERB
ftr-362	1375	40	and	and	CCONJ
ftr-362	1375	41	royalty	royalty	NOUN
ftr-362	1375	42	income	income	NOUN
ftr-362	1375	43	,	,	PUNCT
ftr-362	1375	44	and	and	CCONJ
ftr-362	1375	45	alimony	alimony	NOUN
ftr-362	1375	46	.	.	PUNCT
ftr-362	1376	1	note	note	VERB
ftr-362	1376	2	that	that	SCONJ
ftr-362	1376	3	deductions	deduction	NOUN
ftr-362	1376	4	for	for	ADP
ftr-362	1376	5	contributions	contribution	NOUN
ftr-362	1376	6	to	to	ADP
ftr-362	1376	7	iras	ira	NOUN
ftr-362	1376	8	,	,	PUNCT
ftr-362	1376	9	archer	archer	ADJ
ftr-362	1376	10	msas	msa	NOUN
ftr-362	1376	11	,	,	PUNCT
ftr-362	1376	12	etc	etc	X
ftr-362	1376	13	.	.	X
ftr-362	1376	14	,	,	PUNCT
ftr-362	1376	15	are	be	AUX
ftr-362	1376	16	not	not	PART
ftr-362	1376	17	allowed	allow	VERB
ftr-362	1376	18	for	for	ADP
ftr-362	1376	19	this	this	DET
ftr-362	1376	20	purpose	purpose	NOUN
ftr-362	1376	21	.	.	PUNCT
ftr-362	1376	22	)	)	PUNCT
ftr-362	1377	1	the	the	DET
ftr-362	1377	2	penalty	penalty	NOUN
ftr-362	1377	3	for	for	ADP
ftr-362	1377	4	an	an	DET
ftr-362	1377	5	uninsured	uninsured	ADJ
ftr-362	1377	6	individual	individual	NOUN
ftr-362	1377	7	under	under	ADP
ftr-362	1377	8	age	age	NOUN
ftr-362	1377	9	18	18	NUM
ftr-362	1377	10	is	be	AUX
ftr-362	1377	11	one	one	NUM
ftr-362	1377	12	-	-	PUNCT
ftr-362	1377	13	half	half	NOUN
ftr-362	1377	14	of	of	ADP
ftr-362	1377	15	the	the	DET
ftr-362	1377	16	penalty	penalty	NOUN
ftr-362	1377	17	for	for	ADP
ftr-362	1377	18	an	an	DET
ftr-362	1377	19	adult	adult	NOUN
ftr-362	1377	20	.	.	PUNCT
ftr-362	1378	1	(	(	PUNCT
ftr-362	1378	2	if	if	SCONJ
ftr-362	1378	3	an	an	DET
ftr-362	1378	4	individual	individual	NOUN
ftr-362	1378	5	without	without	ADP
ftr-362	1378	6	minimum	minimum	ADJ
ftr-362	1378	7	essential	essential	ADJ
ftr-362	1378	8	health	health	NOUN
ftr-362	1378	9	insurance	insurance	NOUN
ftr-362	1378	10	coverage	coverage	NOUN
ftr-362	1378	11	is	be	AUX
ftr-362	1378	12	a	a	DET
ftr-362	1378	13	dependent	dependent	ADJ
ftr-362	1378	14	of	of	ADP
ftr-362	1378	15	another	another	DET
ftr-362	1378	16	taxpayer	taxpayer	NOUN
ftr-362	1378	17	,	,	PUNCT
ftr-362	1378	18	the	the	DET
ftr-362	1378	19	other	other	ADJ
ftr-362	1378	20	taxpayer	taxpayer	NOUN
ftr-362	1378	21	is	be	AUX
ftr-362	1378	22	liable	liable	ADJ
ftr-362	1378	23	for	for	ADP
ftr-362	1378	24	the	the	DET
ftr-362	1378	25	penalty	penalty	NOUN
ftr-362	1378	26	with	with	ADP
ftr-362	1378	27	respect	respect	NOUN
ftr-362	1378	28	to	to	ADP
ftr-362	1378	29	the	the	DET
ftr-362	1378	30	individual	individual	NOUN
ftr-362	1378	31	.	.	PUNCT
ftr-362	1378	32	)	)	PUNCT
ftr-362	1379	1	during	during	ADP
ftr-362	1379	2	the	the	DET
ftr-362	1379	3	phase	phase	NOUN
ftr-362	1379	4	-	-	PUNCT
ftr-362	1379	5	in	in	NOUN
ftr-362	1379	6	,	,	PUNCT
ftr-362	1379	7	the	the	DET
ftr-362	1379	8	flat	flat	ADJ
ftr-362	1379	9	sum	sum	NOUN
ftr-362	1379	10	adult	adult	NOUN
ftr-362	1379	11	penalty	penalty	NOUN
ftr-362	1379	12	is	be	AUX
ftr-362	1379	13	$	$	SYM
ftr-362	1379	14	95	95	NUM
ftr-362	1379	15	for	for	ADP
ftr-362	1379	16	2014	2014	NUM
ftr-362	1379	17	,	,	PUNCT
ftr-362	1379	18	and	and	CCONJ
ftr-362	1379	19	$	$	SYM
ftr-362	1379	20	325	325	NUM
ftr-362	1379	21	for	for	ADP
ftr-362	1379	22	2015	2015	NUM
ftr-362	1379	23	;	;	PUNCT
ftr-362	1379	24	the	the	DET
ftr-362	1379	25	household	household	NOUN
ftr-362	1379	26	income	income	NOUN
ftr-362	1379	27	penalty	penalty	NOUN
ftr-362	1379	28	percentage	percentage	NOUN
ftr-362	1379	29	is	be	AUX
ftr-362	1379	30	1	1	NUM
ftr-362	1379	31	percent	percent	NOUN
ftr-362	1379	32	for	for	ADP
ftr-362	1379	33	2014	2014	NUM
ftr-362	1379	34	and	and	CCONJ
ftr-362	1379	35	2	2	NUM
ftr-362	1379	36	percent	percent	NOUN
ftr-362	1379	37	for	for	ADP
ftr-362	1379	38	2015	2015	NUM
ftr-362	1379	39	.	.	PUNCT
ftr-362	1380	1	the	the	DET
ftr-362	1380	2	total	total	ADJ
ftr-362	1380	3	household	household	NOUN
ftr-362	1380	4	penalty	penalty	NOUN
ftr-362	1380	5	may	may	AUX
ftr-362	1380	6	not	not	PART
ftr-362	1380	7	exceed	exceed	VERB
ftr-362	1380	8	the	the	DET
ftr-362	1380	9	lesser	less	ADJ
ftr-362	1380	10	of	of	ADP
ftr-362	1380	11	(	(	PUNCT
ftr-362	1380	12	1	1	NUM
ftr-362	1380	13	)	)	PUNCT
ftr-362	1380	14	three	three	NUM
ftr-362	1380	15	times	time	NOUN
ftr-362	1380	16	the	the	DET
ftr-362	1380	17	adult	adult	NOUN
ftr-362	1380	18	penalty	penalty	NOUN
ftr-362	1380	19	,	,	PUNCT
ftr-362	1380	20	or	or	CCONJ
ftr-362	1380	21	(	(	PUNCT
ftr-362	1380	22	2	2	X
ftr-362	1380	23	)	)	PUNCT
ftr-362	1380	24	the	the	DET
ftr-362	1380	25	national	national	ADJ
ftr-362	1380	26	average	average	ADJ
ftr-362	1380	27	annual	annual	ADJ
ftr-362	1380	28	premium	premium	NOUN
ftr-362	1380	29	for	for	ADP
ftr-362	1380	30	bronze	bronze	NOUN
ftr-362	1380	31	level	level	NOUN
ftr-362	1380	32	health	health	NOUN
ftr-362	1380	33	plans	plan	NOUN
ftr-362	1380	34	—	—	PUNCT
ftr-362	1380	35	exactly	exactly	ADV
ftr-362	1380	36	what	what	PRON
ftr-362	1380	37	is	be	AUX
ftr-362	1380	38	a	a	DET
ftr-362	1380	39	bronze	bronze	NOUN
ftr-362	1380	40	level	level	NOUN
ftr-362	1380	41	health	health	NOUN
ftr-362	1380	42	plan	plan	NOUN
ftr-362	1380	43	is	be	AUX
ftr-362	1380	44	way	way	ADV
ftr-362	1380	45	too	too	ADV
ftr-362	1380	46	difficult	difficult	ADJ
ftr-362	1380	47	to	to	PART
ftr-362	1380	48	explain	explain	VERB
ftr-362	1380	49	here	here	ADV
ftr-362	1380	50	—	—	PUNCT
ftr-362	1380	51	offered	offer	VERB
ftr-362	1380	52	through	through	ADP
ftr-362	1380	53	an	an	DET
ftr-362	1380	54	american	american	ADJ
ftr-362	1380	55	health	health	PROPN
ftr-362	1380	56	benefits	benefit	NOUN
ftr-362	1380	57	exchange	exchange	PROPN
ftr-362	1380	58	that	that	DET
ftr-362	1380	59	year	year	NOUN
ftr-362	1380	60	for	for	ADP
ftr-362	1380	61	the	the	DET
ftr-362	1380	62	taxpayer	taxpayer	NOUN
ftr-362	1380	63	’s	’s	PART
ftr-362	1380	64	household	household	NOUN
ftr-362	1380	65	size	size	NOUN
ftr-362	1380	66	.	.	PUNCT
ftr-362	1381	1	(	(	PUNCT
ftr-362	1381	2	an	an	DET
ftr-362	1381	3	american	american	PROPN
ftr-362	1381	4	health	health	PROPN
ftr-362	1381	5	benefits	benefit	NOUN
ftr-362	1381	6	exchange	exchange	NOUN
ftr-362	1381	7	must	must	AUX
ftr-362	1381	8	be	be	AUX
ftr-362	1381	9	established	establish	VERB
ftr-362	1381	10	by	by	ADP
ftr-362	1381	11	each	each	DET
ftr-362	1381	12	state	state	NOUN
ftr-362	1381	13	(	(	PUNCT
ftr-362	1381	14	the	the	DET
ftr-362	1381	15	cost	cost	NOUN
ftr-362	1381	16	of	of	ADP
ftr-362	1381	17	the	the	DET
ftr-362	1381	18	establishment	establishment	NOUN
ftr-362	1381	19	of	of	ADP
ftr-362	1381	20	which	which	PRON
ftr-362	1381	21	is	be	AUX
ftr-362	1381	22	subsidized	subsidize	VERB
ftr-362	1381	23	by	by	ADP
ftr-362	1381	24	the	the	DET
ftr-362	1381	25	u.s	u.s	PROPN
ftr-362	1381	26	.	.	PROPN
ftr-362	1381	27	treasury	treasury	PROPN
ftr-362	1381	28	)	)	PUNCT
ftr-362	1381	29	to	to	PART
ftr-362	1381	30	facilitate	facilitate	VERB
ftr-362	1381	31	the	the	DET
ftr-362	1381	32	purchase	purchase	NOUN
ftr-362	1381	33	of	of	ADP
ftr-362	1381	34	qualified	qualified	ADJ
ftr-362	1381	35	health	health	NOUN
ftr-362	1381	36	insurance	insurance	NOUN
ftr-362	1381	37	plans	plan	NOUN
ftr-362	1381	38	.	.	PUNCT
ftr-362	1381	39	)	)	PUNCT
ftr-362	1382	1	individuals	individual	NOUN
ftr-362	1382	2	who	who	PRON
ftr-362	1382	3	can	can	AUX
ftr-362	1382	4	not	not	PART
ftr-362	1382	5	afford	afford	VERB
ftr-362	1382	6	coverage	coverage	NOUN
ftr-362	1382	7	because	because	SCONJ
ftr-362	1382	8	their	their	PRON
ftr-362	1382	9	required	require	VERB
ftr-362	1382	10	contribution	contribution	NOUN
ftr-362	1382	11	for	for	ADP
ftr-362	1382	12	employer	employer	NOUN
ftr-362	1382	13	sponsored	sponsor	VERB
ftr-362	1382	14	coverage	coverage	NOUN
ftr-362	1382	15	or	or	CCONJ
ftr-362	1382	16	the	the	DET
ftr-362	1382	17	lowest	low	ADJ
ftr-362	1382	18	cost	cost	NOUN
ftr-362	1382	19	bronze	bronze	NOUN
ftr-362	1382	20	plan	plan	NOUN
ftr-362	1382	21	in	in	ADP
ftr-362	1382	22	the	the	DET
ftr-362	1382	23	local	local	ADJ
ftr-362	1382	24	american	american	PROPN
ftr-362	1382	25	health	health	PROPN
ftr-362	1382	26	benefits	benefit	NOUN
ftr-362	1382	27	exchange	exchange	PROPN
ftr-362	1382	28	exceeds	exceed	VERB
ftr-362	1382	29	eight	eight	NUM
ftr-362	1382	30	percent	percent	NOUN
ftr-362	1382	31	(	(	PUNCT
ftr-362	1382	32	indexed	index	VERB
ftr-362	1382	33	after	after	ADP
ftr-362	1382	34	2014	2014	NUM
ftr-362	1382	35	for	for	ADP
ftr-362	1382	36	increases	increase	NOUN
ftr-362	1382	37	in	in	ADP
ftr-362	1382	38	health	health	NOUN
ftr-362	1382	39	insurance	insurance	NOUN
ftr-362	1382	40	632	632	NUM
ftr-362	1382	41	florida	florida	PROPN
ftr-362	1382	42	tax	tax	NOUN
ftr-362	1382	43	review	review	NOUN
ftr-362	1383	1	[	[	X
ftr-362	1383	2	vol	vol	NOUN
ftr-362	1383	3	.	.	PUNCT
ftr-362	1383	4	10:9	10:9	NUM
ftr-362	1383	5	premium	premium	ADJ
ftr-362	1383	6	costs	cost	NOUN
ftr-362	1383	7	)	)	PUNCT
ftr-362	1383	8	of	of	ADP
ftr-362	1383	9	household	household	NOUN
ftr-362	1383	10	income	income	NOUN
ftr-362	1383	11	for	for	ADP
ftr-362	1383	12	the	the	DET
ftr-362	1383	13	year	year	NOUN
ftr-362	1383	14	are	be	AUX
ftr-362	1383	15	exempt	exempt	ADJ
ftr-362	1383	16	from	from	ADP
ftr-362	1383	17	the	the	DET
ftr-362	1383	18	penalty	penalty	NOUN
ftr-362	1383	19	.	.	PUNCT
ftr-362	1384	1	in	in	ADP
ftr-362	1384	2	years	year	NOUN
ftr-362	1384	3	after	after	ADP
ftr-362	1384	4	2014	2014	NUM
ftr-362	1384	5	,	,	PUNCT
ftr-362	1384	6	the	the	DET
ftr-362	1384	7	eight	eight	NUM
ftr-362	1384	8	percent	percent	NOUN
ftr-362	1384	9	exemption	exemption	NOUN
ftr-362	1384	10	is	be	AUX
ftr-362	1384	11	increased	increase	VERB
ftr-362	1384	12	by	by	ADP
ftr-362	1384	13	the	the	DET
ftr-362	1384	14	amount	amount	NOUN
ftr-362	1384	15	by	by	ADP
ftr-362	1384	16	which	which	PRON
ftr-362	1384	17	premium	premium	NOUN
ftr-362	1384	18	growth	growth	NOUN
ftr-362	1384	19	exceeds	exceed	VERB
ftr-362	1384	20	income	income	NOUN
ftr-362	1384	21	growth	growth	NOUN
ftr-362	1384	22	.	.	PUNCT
ftr-362	1385	1	(	(	PUNCT
ftr-362	1385	2	members	member	NOUN
ftr-362	1385	3	of	of	ADP
ftr-362	1385	4	a	a	DET
ftr-362	1385	5	recognized	recognize	VERB
ftr-362	1385	6	religious	religious	ADJ
ftr-362	1385	7	sect	sect	NOUN
ftr-362	1385	8	exempt	exempt	ADJ
ftr-362	1385	9	from	from	ADP
ftr-362	1385	10	self	self	NOUN
ftr-362	1385	11	-	-	PUNCT
ftr-362	1385	12	employment	employment	NOUN
ftr-362	1385	13	taxes	taxis	NOUN
ftr-362	1385	14	and	and	CCONJ
ftr-362	1385	15	members	member	NOUN
ftr-362	1385	16	of	of	ADP
ftr-362	1385	17	indian	indian	ADJ
ftr-362	1385	18	tribes	tribe	NOUN
ftr-362	1385	19	also	also	ADV
ftr-362	1385	20	are	be	AUX
ftr-362	1385	21	exempt	exempt	ADJ
ftr-362	1385	22	,	,	PUNCT
ftr-362	1385	23	as	as	SCONJ
ftr-362	1385	24	are	be	AUX
ftr-362	1385	25	prisoners	prisoner	NOUN
ftr-362	1385	26	.	.	PUNCT
ftr-362	1385	27	)	)	PUNCT
ftr-362	1386	1	the	the	DET
ftr-362	1386	2	penalty	penalty	NOUN
ftr-362	1386	3	is	be	AUX
ftr-362	1386	4	due	due	ADJ
ftr-362	1386	5	upon	upon	SCONJ
ftr-362	1386	6	notice	notice	NOUN
ftr-362	1386	7	and	and	CCONJ
ftr-362	1386	8	demand	demand	NOUN
ftr-362	1386	9	,	,	PUNCT
ftr-362	1386	10	and	and	CCONJ
ftr-362	1386	11	is	be	AUX
ftr-362	1386	12	subject	subject	ADJ
ftr-362	1386	13	to	to	ADP
ftr-362	1386	14	normal	normal	ADJ
ftr-362	1386	15	assessment	assessment	NOUN
ftr-362	1386	16	procedures	procedure	NOUN
ftr-362	1386	17	.	.	PUNCT
ftr-362	1387	1	however	however	ADV
ftr-362	1387	2	,	,	PUNCT
ftr-362	1387	3	it	it	PRON
ftr-362	1387	4	can	can	AUX
ftr-362	1387	5	not	not	PART
ftr-362	1387	6	be	be	AUX
ftr-362	1387	7	collected	collect	VERB
ftr-362	1387	8	by	by	ADP
ftr-362	1387	9	lien	lien	NOUN
ftr-362	1387	10	and	and	CCONJ
ftr-362	1387	11	levy	levy	NOUN
ftr-362	1387	12	.	.	PUNCT
ftr-362	1388	1	there	there	PRON
ftr-362	1388	2	are	be	VERB
ftr-362	1388	3	no	no	DET
ftr-362	1388	4	criminal	criminal	ADJ
ftr-362	1388	5	or	or	CCONJ
ftr-362	1388	6	civil	civil	ADJ
ftr-362	1388	7	penalties	penalty	NOUN
ftr-362	1388	8	for	for	ADP
ftr-362	1388	9	failure	failure	NOUN
ftr-362	1388	10	to	to	PART
ftr-362	1388	11	pay	pay	VERB
ftr-362	1388	12	,	,	PUNCT
ftr-362	1388	13	and	and	CCONJ
ftr-362	1388	14	interest	interest	NOUN
ftr-362	1388	15	does	do	AUX
ftr-362	1388	16	not	not	PART
ftr-362	1388	17	run	run	VERB
ftr-362	1388	18	on	on	ADP
ftr-362	1388	19	late	late	ADJ
ftr-362	1388	20	payment	payment	NOUN
ftr-362	1388	21	.	.	PUNCT
ftr-362	1389	1	2	2	X
ftr-362	1389	2	.	.	X
ftr-362	1389	3	even	even	ADV
ftr-362	1389	4	though	though	SCONJ
ftr-362	1389	5	it	it	PRON
ftr-362	1389	6	’s	’s	AUX
ftr-362	1389	7	domiciled	domicile	VERB
ftr-362	1389	8	in	in	ADP
ftr-362	1389	9	new	new	ADJ
ftr-362	1389	10	chapter	chapter	NOUN
ftr-362	1389	11	2a	2a	NUM
ftr-362	1389	12	,	,	PUNCT
ftr-362	1389	13	and	and	CCONJ
ftr-362	1389	14	titled	title	VERB
ftr-362	1389	15	“	"	PUNCT
ftr-362	1389	16	unearned	unearned	ADJ
ftr-362	1389	17	medicare	medicare	PROPN
ftr-362	1389	18	contribution	contribution	NOUN
ftr-362	1389	19	,	,	PUNCT
ftr-362	1389	20	”	"	PUNCT
ftr-362	1389	21	it	it	PRON
ftr-362	1389	22	feels	feel	VERB
ftr-362	1389	23	like	like	ADP
ftr-362	1389	24	an	an	DET
ftr-362	1389	25	income	income	NOUN
ftr-362	1389	26	tax	tax	NOUN
ftr-362	1389	27	surtax	surtax	NOUN
ftr-362	1389	28	on	on	ADP
ftr-362	1389	29	investment	investment	NOUN
ftr-362	1389	30	income	income	NOUN
ftr-362	1389	31	.	.	PUNCT
ftr-362	1390	1	new	new	ADJ
ftr-362	1390	2	code	code	NOUN
ftr-362	1390	3	§	§	PROPN
ftr-362	1390	4	1411	1411	NUM
ftr-362	1390	5	of	of	ADP
ftr-362	1390	6	the	the	DET
ftr-362	1390	7	code	code	NOUN
ftr-362	1390	8	,	,	PUNCT
ftr-362	1390	9	added	add	VERB
ftr-362	1390	10	by	by	ADP
ftr-362	1390	11	the	the	DET
ftr-362	1390	12	health	health	NOUN
ftr-362	1390	13	care	care	NOUN
ftr-362	1390	14	and	and	CCONJ
ftr-362	1390	15	education	education	NOUN
ftr-362	1390	16	reconciliation	reconciliation	NOUN
ftr-362	1390	17	act	act	NOUN
ftr-362	1390	18	of	of	ADP
ftr-362	1390	19	2010	2010	NUM
ftr-362	1390	20	,	,	PUNCT
ftr-362	1390	21	imposes	impose	VERB
ftr-362	1390	22	a	a	DET
ftr-362	1390	23	3.8	3.8	NUM
ftr-362	1390	24	percent	percent	NOUN
ftr-362	1390	25	tax	tax	NOUN
ftr-362	1390	26	on	on	ADP
ftr-362	1390	27	investment	investment	NOUN
ftr-362	1390	28	income	income	NOUN
ftr-362	1390	29	of	of	ADP
ftr-362	1390	30	individuals	individual	NOUN
ftr-362	1390	31	,	,	PUNCT
ftr-362	1390	32	estates	estate	NOUN
ftr-362	1390	33	,	,	PUNCT
ftr-362	1390	34	and	and	CCONJ
ftr-362	1390	35	trusts	trust	VERB
ftr-362	1390	36	in	in	ADP
ftr-362	1390	37	taxable	taxable	ADJ
ftr-362	1390	38	years	year	NOUN
ftr-362	1390	39	beginning	begin	VERB
ftr-362	1390	40	after	after	ADP
ftr-362	1390	41	12/31/12	12/31/12	PROPN
ftr-362	1390	42	.	.	PROPN
ftr-362	1390	43	for	for	ADP
ftr-362	1390	44	individuals	individual	NOUN
ftr-362	1390	45	(	(	PUNCT
ftr-362	1390	46	except	except	SCONJ
ftr-362	1390	47	nonresident	nonresident	ADJ
ftr-362	1390	48	aliens	alien	NOUN
ftr-362	1390	49	)	)	PUNCT
ftr-362	1390	50	,	,	PUNCT
ftr-362	1390	51	the	the	DET
ftr-362	1390	52	tax	tax	NOUN
ftr-362	1390	53	applies	apply	VERB
ftr-362	1390	54	only	only	ADV
ftr-362	1390	55	to	to	ADP
ftr-362	1390	56	the	the	DET
ftr-362	1390	57	lesser	less	ADJ
ftr-362	1390	58	of	of	ADP
ftr-362	1390	59	(	(	PUNCT
ftr-362	1390	60	1	1	NUM
ftr-362	1390	61	)	)	PUNCT
ftr-362	1390	62	net	net	ADJ
ftr-362	1390	63	investment	investment	NOUN
ftr-362	1390	64	income	income	NOUN
ftr-362	1390	65	or	or	CCONJ
ftr-362	1390	66	(	(	PUNCT
ftr-362	1390	67	2	2	X
ftr-362	1390	68	)	)	PUNCT
ftr-362	1390	69	the	the	DET
ftr-362	1390	70	excess	excess	NOUN
ftr-362	1390	71	of	of	ADP
ftr-362	1390	72	modified	modify	VERB
ftr-362	1390	73	adjusted	adjust	VERB
ftr-362	1390	74	gross	gross	ADJ
ftr-362	1390	75	income	income	NOUN
ftr-362	1390	76	(	(	PUNCT
ftr-362	1390	77	increased	increase	VERB
ftr-362	1390	78	by	by	ADP
ftr-362	1390	79	net	net	ADJ
ftr-362	1390	80	foreign	foreign	ADJ
ftr-362	1390	81	earned	earn	VERB
ftr-362	1390	82	income	income	NOUN
ftr-362	1390	83	excluded	exclude	VERB
ftr-362	1390	84	under	under	ADP
ftr-362	1390	85	§	§	PROPN
ftr-362	1390	86	911(a)(1	911(a)(1	NOUN
ftr-362	1390	87	)	)	PUNCT
ftr-362	1390	88	)	)	PUNCT
ftr-362	1390	89	over	over	ADP
ftr-362	1390	90	a	a	DET
ftr-362	1390	91	threshold	threshold	NOUN
ftr-362	1390	92	amount	amount	NOUN
ftr-362	1390	93	.	.	PUNCT
ftr-362	1391	1	the	the	DET
ftr-362	1391	2	threshold	threshold	NOUN
ftr-362	1391	3	amount	amount	NOUN
ftr-362	1391	4	is	be	AUX
ftr-362	1391	5	$	$	SYM
ftr-362	1391	6	250,000	250,000	NUM
ftr-362	1391	7	for	for	ADP
ftr-362	1391	8	spouses	spouse	NOUN
ftr-362	1391	9	filing	file	VERB
ftr-362	1391	10	a	a	DET
ftr-362	1391	11	joint	joint	ADJ
ftr-362	1391	12	return	return	NOUN
ftr-362	1391	13	or	or	CCONJ
ftr-362	1391	14	a	a	DET
ftr-362	1391	15	surviving	surviving	NOUN
ftr-362	1391	16	spouse	spouse	NOUN
ftr-362	1391	17	,	,	PUNCT
ftr-362	1391	18	$	$	SYM
ftr-362	1391	19	125,000	125,000	NUM
ftr-362	1391	20	for	for	ADP
ftr-362	1391	21	married	married	ADJ
ftr-362	1391	22	individuals	individual	NOUN
ftr-362	1391	23	filing	file	VERB
ftr-362	1391	24	separate	separate	ADJ
ftr-362	1391	25	returns	return	NOUN
ftr-362	1391	26	,	,	PUNCT
ftr-362	1391	27	and	and	CCONJ
ftr-362	1391	28	$	$	SYM
ftr-362	1391	29	200,000	200,000	NUM
ftr-362	1391	30	for	for	ADP
ftr-362	1391	31	single	single	ADJ
ftr-362	1391	32	taxpayers	taxpayer	NOUN
ftr-362	1391	33	(	(	PUNCT
ftr-362	1391	34	including	include	VERB
ftr-362	1391	35	heads	head	NOUN
ftr-362	1391	36	of	of	ADP
ftr-362	1391	37	household	household	NOUN
ftr-362	1391	38	)	)	PUNCT
ftr-362	1391	39	.	.	PUNCT
ftr-362	1392	1	modified	modify	VERB
ftr-362	1392	2	adjusted	adjust	VERB
ftr-362	1392	3	gross	gross	ADJ
ftr-362	1392	4	income	income	NOUN
ftr-362	1392	5	is	be	AUX
ftr-362	1392	6	adjusted	adjust	VERB
ftr-362	1392	7	gross	gross	ADJ
ftr-362	1392	8	income	income	NOUN
ftr-362	1392	9	increased	increase	VERB
ftr-362	1392	10	by	by	ADP
ftr-362	1392	11	the	the	DET
ftr-362	1392	12	amount	amount	NOUN
ftr-362	1392	13	excluded	exclude	VERB
ftr-362	1392	14	under	under	ADP
ftr-362	1392	15	§	§	PROPN
ftr-362	1392	16	911(a)(1	911(a)(1	NOUN
ftr-362	1392	17	)	)	PUNCT
ftr-362	1392	18	(	(	PUNCT
ftr-362	1392	19	net	net	NOUN
ftr-362	1392	20	of	of	ADP
ftr-362	1392	21	the	the	DET
ftr-362	1392	22	deductions	deduction	NOUN
ftr-362	1392	23	and	and	CCONJ
ftr-362	1392	24	exclusions	exclusion	NOUN
ftr-362	1392	25	disallowed	disallow	VERB
ftr-362	1392	26	with	with	ADP
ftr-362	1392	27	respect	respect	NOUN
ftr-362	1392	28	to	to	ADP
ftr-362	1392	29	the	the	DET
ftr-362	1392	30	foreign	foreign	ADJ
ftr-362	1392	31	earned	earn	VERB
ftr-362	1392	32	income	income	NOUN
ftr-362	1392	33	)	)	PUNCT
ftr-362	1392	34	.	.	PUNCT
ftr-362	1393	1	for	for	ADP
ftr-362	1393	2	estates	estate	NOUN
ftr-362	1393	3	and	and	CCONJ
ftr-362	1393	4	trusts	trust	NOUN
ftr-362	1393	5	,	,	PUNCT
ftr-362	1393	6	the	the	DET
ftr-362	1393	7	tax	tax	NOUN
ftr-362	1393	8	is	be	AUX
ftr-362	1393	9	levied	levy	VERB
ftr-362	1393	10	on	on	ADP
ftr-362	1393	11	the	the	DET
ftr-362	1393	12	lesser	less	ADJ
ftr-362	1393	13	of	of	ADP
ftr-362	1393	14	(	(	PUNCT
ftr-362	1393	15	1	1	X
ftr-362	1393	16	)	)	PUNCT
ftr-362	1393	17	undistributed	undistribute	VERB
ftr-362	1393	18	net	net	ADJ
ftr-362	1393	19	investment	investment	NOUN
ftr-362	1393	20	income	income	NOUN
ftr-362	1393	21	,	,	PUNCT
ftr-362	1393	22	or	or	CCONJ
ftr-362	1393	23	(	(	PUNCT
ftr-362	1393	24	2	2	X
ftr-362	1393	25	)	)	PUNCT
ftr-362	1393	26	the	the	DET
ftr-362	1393	27	excess	excess	NOUN
ftr-362	1393	28	of	of	ADP
ftr-362	1393	29	adjusted	adjust	VERB
ftr-362	1393	30	gross	gross	ADJ
ftr-362	1393	31	income	income	NOUN
ftr-362	1393	32	(	(	PUNCT
ftr-362	1393	33	as	as	SCONJ
ftr-362	1393	34	defined	define	VERB
ftr-362	1393	35	in	in	ADP
ftr-362	1393	36	§	§	PROPN
ftr-362	1393	37	67(e	67(e	NUM
ftr-362	1393	38	)	)	PUNCT
ftr-362	1393	39	)	)	PUNCT
ftr-362	1394	1	over	over	ADP
ftr-362	1394	2	the	the	DET
ftr-362	1394	3	dollar	dollar	NOUN
ftr-362	1394	4	amount	amount	NOUN
ftr-362	1394	5	at	at	ADP
ftr-362	1394	6	which	which	PRON
ftr-362	1394	7	the	the	DET
ftr-362	1394	8	highest	high	ADJ
ftr-362	1394	9	income	income	NOUN
ftr-362	1394	10	tax	tax	NOUN
ftr-362	1394	11	bracket	bracket	NOUN
ftr-362	1394	12	applicable	applicable	ADJ
ftr-362	1394	13	to	to	ADP
ftr-362	1394	14	an	an	DET
ftr-362	1394	15	estate	estate	NOUN
ftr-362	1394	16	or	or	CCONJ
ftr-362	1394	17	trust	trust	NOUN
ftr-362	1394	18	begins	begin	VERB
ftr-362	1394	19	.	.	PUNCT
ftr-362	1395	1	the	the	DET
ftr-362	1395	2	tax	tax	NOUN
ftr-362	1395	3	does	do	AUX
ftr-362	1395	4	not	not	PART
ftr-362	1395	5	apply	apply	VERB
ftr-362	1395	6	to	to	ADP
ftr-362	1395	7	a	a	DET
ftr-362	1395	8	trust	trust	NOUN
ftr-362	1395	9	that	that	PRON
ftr-362	1395	10	is	be	AUX
ftr-362	1395	11	tax	tax	NOUN
ftr-362	1395	12	-	-	PUNCT
ftr-362	1395	13	exempt	exempt	ADJ
ftr-362	1395	14	under	under	ADP
ftr-362	1395	15	§	§	PROPN
ftr-362	1395	16	501	501	NUM
ftr-362	1395	17	,	,	PUNCT
ftr-362	1395	18	is	be	AUX
ftr-362	1395	19	a	a	DET
ftr-362	1395	20	charitable	charitable	ADJ
ftr-362	1395	21	remainder	remainder	NOUN
ftr-362	1395	22	trust	trust	NOUN
ftr-362	1395	23	tax	tax	NOUN
ftr-362	1395	24	-	-	PUNCT
ftr-362	1395	25	exempt	exempt	ADJ
ftr-362	1395	26	under	under	ADP
ftr-362	1395	27	§	§	PROPN
ftr-362	1395	28	664	664	NUM
ftr-362	1395	29	,	,	PUNCT
ftr-362	1395	30	or	or	CCONJ
ftr-362	1395	31	all	all	PRON
ftr-362	1395	32	of	of	ADP
ftr-362	1395	33	the	the	DET
ftr-362	1395	34	interests	interest	NOUN
ftr-362	1395	35	of	of	ADP
ftr-362	1395	36	which	which	PRON
ftr-362	1395	37	are	be	AUX
ftr-362	1395	38	devoted	devote	VERB
ftr-362	1395	39	to	to	ADP
ftr-362	1395	40	charitable	charitable	ADJ
ftr-362	1395	41	purposes	purpose	NOUN
ftr-362	1395	42	.	.	PUNCT
ftr-362	1396	1	net	net	ADJ
ftr-362	1396	2	investment	investment	NOUN
ftr-362	1396	3	income	income	NOUN
ftr-362	1396	4	is	be	AUX
ftr-362	1396	5	investment	investment	NOUN
ftr-362	1396	6	income	income	NOUN
ftr-362	1396	7	reduced	reduce	VERB
ftr-362	1396	8	by	by	ADP
ftr-362	1396	9	the	the	DET
ftr-362	1396	10	deductions	deduction	NOUN
ftr-362	1396	11	allocable	allocable	ADJ
ftr-362	1396	12	to	to	ADP
ftr-362	1396	13	that	that	DET
ftr-362	1396	14	income	income	NOUN
ftr-362	1396	15	.	.	PUNCT
ftr-362	1397	1	investment	investment	NOUN
ftr-362	1397	2	income	income	NOUN
ftr-362	1397	3	is	be	AUX
ftr-362	1397	4	the	the	DET
ftr-362	1397	5	sum	sum	NOUN
ftr-362	1397	6	of	of	ADP
ftr-362	1397	7	(	(	PUNCT
ftr-362	1397	8	1	1	X
ftr-362	1397	9	)	)	PUNCT
ftr-362	1397	10	gross	gross	ADJ
ftr-362	1397	11	income	income	NOUN
ftr-362	1397	12	from	from	ADP
ftr-362	1397	13	interest	interest	NOUN
ftr-362	1397	14	,	,	PUNCT
ftr-362	1397	15	dividends	dividend	NOUN
ftr-362	1397	16	,	,	PUNCT
ftr-362	1397	17	annuities	annuity	NOUN
ftr-362	1397	18	,	,	PUNCT
ftr-362	1397	19	royalties	royalty	NOUN
ftr-362	1397	20	,	,	PUNCT
ftr-362	1397	21	and	and	CCONJ
ftr-362	1397	22	rents	rent	NOUN
ftr-362	1397	23	(	(	PUNCT
ftr-362	1397	24	other	other	ADJ
ftr-362	1397	25	than	than	ADP
ftr-362	1397	26	income	income	NOUN
ftr-362	1397	27	derived	derive	VERB
ftr-362	1397	28	from	from	ADP
ftr-362	1397	29	any	any	DET
ftr-362	1397	30	trade	trade	NOUN
ftr-362	1397	31	or	or	CCONJ
ftr-362	1397	32	business	business	NOUN
ftr-362	1397	33	to	to	PART
ftr-362	1397	34	which	which	PRON
ftr-362	1397	35	the	the	DET
ftr-362	1397	36	tax	tax	NOUN
ftr-362	1397	37	does	do	AUX
ftr-362	1397	38	not	not	PART
ftr-362	1397	39	apply	apply	VERB
ftr-362	1397	40	)	)	PUNCT
ftr-362	1397	41	,	,	PUNCT
ftr-362	1397	42	(	(	PUNCT
ftr-362	1397	43	2	2	X
ftr-362	1397	44	)	)	PUNCT
ftr-362	1397	45	other	other	ADJ
ftr-362	1397	46	gross	gross	ADJ
ftr-362	1397	47	income	income	NOUN
ftr-362	1397	48	derived	derive	VERB
ftr-362	1397	49	from	from	ADP
ftr-362	1397	50	any	any	DET
ftr-362	1397	51	business	business	NOUN
ftr-362	1397	52	to	to	PART
ftr-362	1397	53	which	which	PRON
ftr-362	1397	54	the	the	DET
ftr-362	1397	55	tax	tax	NOUN
ftr-362	1397	56	applies	apply	VERB
ftr-362	1397	57	,	,	PUNCT
ftr-362	1397	58	and	and	CCONJ
ftr-362	1397	59	(	(	PUNCT
ftr-362	1397	60	3	3	X
ftr-362	1397	61	)	)	PUNCT
ftr-362	1397	62	net	net	ADJ
ftr-362	1397	63	gain	gain	NOUN
ftr-362	1397	64	(	(	PUNCT
ftr-362	1397	65	to	to	ADP
ftr-362	1397	66	the	the	DET
ftr-362	1397	67	extent	extent	NOUN
ftr-362	1397	68	taken	take	VERB
ftr-362	1397	69	into	into	ADP
ftr-362	1397	70	account	account	NOUN
ftr-362	1397	71	in	in	ADP
ftr-362	1397	72	computing	compute	VERB
ftr-362	1397	73	taxable	taxable	ADJ
ftr-362	1397	74	income	income	NOUN
ftr-362	1397	75	)	)	PUNCT
ftr-362	1397	76	attributable	attributable	ADJ
ftr-362	1397	77	to	to	ADP
ftr-362	1397	78	the	the	DET
ftr-362	1397	79	disposition	disposition	NOUN
ftr-362	1397	80	of	of	ADP
ftr-362	1397	81	property	property	NOUN
ftr-362	1397	82	other	other	ADJ
ftr-362	1397	83	than	than	ADP
ftr-362	1397	84	property	property	NOUN
ftr-362	1397	85	held	hold	VERB
ftr-362	1397	86	in	in	ADP
ftr-362	1397	87	a	a	DET
ftr-362	1397	88	trade	trade	NOUN
ftr-362	1397	89	or	or	CCONJ
ftr-362	1397	90	business	business	NOUN
ftr-362	1397	91	to	to	PART
ftr-362	1397	92	which	which	PRON
ftr-362	1397	93	the	the	DET
ftr-362	1397	94	tax	tax	NOUN
ftr-362	1397	95	does	do	AUX
ftr-362	1397	96	not	not	PART
ftr-362	1397	97	apply	apply	VERB
ftr-362	1397	98	.	.	PUNCT
ftr-362	1398	1	the	the	DET
ftr-362	1398	2	§	§	PROPN
ftr-362	1398	3	1411	1411	NUM
ftr-362	1398	4	tax	tax	NOUN
ftr-362	1398	5	applies	apply	VERB
ftr-362	1398	6	to	to	ADP
ftr-362	1398	7	trade	trade	NOUN
ftr-362	1398	8	or	or	CCONJ
ftr-362	1398	9	business	business	NOUN
ftr-362	1398	10	income	income	NOUN
ftr-362	1398	11	from	from	ADP
ftr-362	1398	12	(	(	PUNCT
ftr-362	1398	13	1	1	X
ftr-362	1398	14	)	)	PUNCT
ftr-362	1398	15	a	a	DET
ftr-362	1398	16	passive	passive	ADJ
ftr-362	1398	17	activity	activity	NOUN
ftr-362	1398	18	,	,	PUNCT
ftr-362	1398	19	and	and	CCONJ
ftr-362	1398	20	(	(	PUNCT
ftr-362	1398	21	2	2	X
ftr-362	1398	22	)	)	PUNCT
ftr-362	1398	23	trading	trade	VERB
ftr-362	1398	24	financial	financial	ADJ
ftr-362	1398	25	instruments	instrument	NOUN
ftr-362	1398	26	or	or	CCONJ
ftr-362	1398	27	commodities	commodity	NOUN
ftr-362	1398	28	(	(	PUNCT
ftr-362	1398	29	as	as	SCONJ
ftr-362	1398	30	defined	define	VERB
ftr-362	1398	31	in	in	ADP
ftr-362	1398	32	§	§	PROPN
ftr-362	1398	33	475(e)(2	475(e)(2	PROPN
ftr-362	1398	34	)	)	PUNCT
ftr-362	1398	35	)	)	PUNCT
ftr-362	1398	36	.	.	PUNCT
ftr-362	1399	1	it	it	PRON
ftr-362	1399	2	does	do	AUX
ftr-362	1399	3	not	not	PART
ftr-362	1399	4	apply	apply	VERB
ftr-362	1399	5	to	to	ADP
ftr-362	1399	6	any	any	DET
ftr-362	1399	7	other	other	ADJ
ftr-362	1399	8	trade	trade	NOUN
ftr-362	1399	9	or	or	CCONJ
ftr-362	1399	10	business	business	NOUN
ftr-362	1399	11	income	income	NOUN
ftr-362	1399	12	.	.	PUNCT
ftr-362	1400	1	gain	gain	NOUN
ftr-362	1400	2	or	or	CCONJ
ftr-362	1400	3	loss	loss	NOUN
ftr-362	1400	4	from	from	ADP
ftr-362	1400	5	the	the	DET
ftr-362	1400	6	disposition	disposition	NOUN
ftr-362	1400	7	of	of	ADP
ftr-362	1400	8	a	a	DET
ftr-362	1400	9	partnership	partnership	NOUN
ftr-362	1400	10	interest	interest	NOUN
ftr-362	1400	11	or	or	CCONJ
ftr-362	1400	12	stock	stock	NOUN
ftr-362	1400	13	in	in	ADP
ftr-362	1400	14	an	an	DET
ftr-362	1400	15	s	s	NOUN
ftr-362	1400	16	corporation	corporation	NOUN
ftr-362	1400	17	is	be	AUX
ftr-362	1400	18	taken	take	VERB
ftr-362	1400	19	into	into	ADP
ftr-362	1400	20	account	account	NOUN
ftr-362	1400	21	only	only	ADV
ftr-362	1400	22	to	to	ADP
ftr-362	1400	23	the	the	DET
ftr-362	1400	24	extent	extent	NOUN
ftr-362	1400	25	gain	gain	NOUN
ftr-362	1400	26	or	or	CCONJ
ftr-362	1400	27	loss	loss	NOUN
ftr-362	1400	28	would	would	AUX
ftr-362	1400	29	be	be	AUX
ftr-362	1400	30	taken	take	VERB
ftr-362	1400	31	into	into	ADP
ftr-362	1400	32	account	account	NOUN
ftr-362	1400	33	by	by	ADP
ftr-362	1400	34	the	the	DET
ftr-362	1400	35	partner	partner	NOUN
ftr-362	1400	36	or	or	CCONJ
ftr-362	1400	37	shareholder	shareholder	NOUN
ftr-362	1400	38	if	if	SCONJ
ftr-362	1400	39	the	the	DET
ftr-362	1400	40	entity	entity	NOUN
ftr-362	1400	41	had	have	AUX
ftr-362	1400	42	sold	sell	VERB
ftr-362	1400	43	all	all	DET
ftr-362	1400	44	its	its	PRON
ftr-362	1400	45	properties	property	NOUN
ftr-362	1400	46	for	for	ADP
ftr-362	1400	47	fair	fair	ADJ
ftr-362	1400	48	market	market	NOUN
ftr-362	1400	49	value	value	NOUN
ftr-362	1400	50	immediately	immediately	ADV
ftr-362	1400	51	before	before	ADP
ftr-362	1400	52	the	the	DET
ftr-362	1400	53	disposition	disposition	NOUN
ftr-362	1400	54	.	.	PUNCT
ftr-362	1401	1	thus	thus	ADV
ftr-362	1401	2	,	,	PUNCT
ftr-362	1401	3	there	there	PRON
ftr-362	1401	4	is	be	VERB
ftr-362	1401	5	a	a	DET
ftr-362	1401	6	2011	2011	NUM
ftr-362	1401	7	]	]	PUNCT
ftr-362	1401	8	recent	recent	ADJ
ftr-362	1401	9	developments	development	NOUN
ftr-362	1401	10	in	in	ADP
ftr-362	1401	11	federal	federal	ADJ
ftr-362	1401	12	income	income	NOUN
ftr-362	1401	13	taxation	taxation	NOUN
ftr-362	1401	14	633	633	NUM
ftr-362	1401	15	deemed	deem	VERB
ftr-362	1401	16	basis	basis	NOUN
ftr-362	1401	17	adjustment	adjustment	NOUN
ftr-362	1401	18	that	that	PRON
ftr-362	1401	19	results	result	VERB
ftr-362	1401	20	in	in	ADP
ftr-362	1401	21	taking	take	VERB
ftr-362	1401	22	into	into	ADP
ftr-362	1401	23	account	account	NOUN
ftr-362	1401	24	only	only	ADV
ftr-362	1401	25	the	the	DET
ftr-362	1401	26	net	net	ADJ
ftr-362	1401	27	gain	gain	NOUN
ftr-362	1401	28	or	or	CCONJ
ftr-362	1401	29	loss	loss	NOUN
ftr-362	1401	30	attributable	attributable	ADJ
ftr-362	1401	31	to	to	ADP
ftr-362	1401	32	the	the	DET
ftr-362	1401	33	entity	entity	NOUN
ftr-362	1401	34	’s	’s	PART
ftr-362	1401	35	property	property	NOUN
ftr-362	1401	36	that	that	PRON
ftr-362	1401	37	is	be	AUX
ftr-362	1401	38	not	not	PART
ftr-362	1401	39	attributable	attributable	ADJ
ftr-362	1401	40	to	to	ADP
ftr-362	1401	41	an	an	DET
ftr-362	1401	42	active	active	ADJ
ftr-362	1401	43	trade	trade	NOUN
ftr-362	1401	44	or	or	CCONJ
ftr-362	1401	45	business	business	NOUN
ftr-362	1401	46	.	.	PUNCT
ftr-362	1402	1	however	however	ADV
ftr-362	1402	2	,	,	PUNCT
ftr-362	1402	3	all	all	DET
ftr-362	1402	4	income	income	NOUN
ftr-362	1402	5	,	,	PUNCT
ftr-362	1402	6	gain	gain	NOUN
ftr-362	1402	7	,	,	PUNCT
ftr-362	1402	8	or	or	CCONJ
ftr-362	1402	9	loss	loss	NOUN
ftr-362	1402	10	on	on	ADP
ftr-362	1402	11	working	work	VERB
ftr-362	1402	12	capital	capital	NOUN
ftr-362	1402	13	is	be	AUX
ftr-362	1402	14	subject	subject	ADJ
ftr-362	1402	15	to	to	ADP
ftr-362	1402	16	the	the	DET
ftr-362	1402	17	tax	tax	NOUN
ftr-362	1402	18	.	.	PUNCT
ftr-362	1403	1	investment	investment	NOUN
ftr-362	1403	2	income	income	NOUN
ftr-362	1403	3	does	do	AUX
ftr-362	1403	4	not	not	PART
ftr-362	1403	5	include	include	VERB
ftr-362	1403	6	any	any	DET
ftr-362	1403	7	distributions	distribution	NOUN
ftr-362	1403	8	from	from	ADP
ftr-362	1403	9	a	a	DET
ftr-362	1403	10	qualified	qualified	ADJ
ftr-362	1403	11	retirement	retirement	NOUN
ftr-362	1403	12	plan	plan	NOUN
ftr-362	1403	13	or	or	CCONJ
ftr-362	1403	14	any	any	DET
ftr-362	1403	15	income	income	NOUN
ftr-362	1403	16	subject	subject	ADJ
ftr-362	1403	17	to	to	ADP
ftr-362	1403	18	self	self	NOUN
ftr-362	1403	19	-	-	PUNCT
ftr-362	1403	20	employment	employment	NOUN
ftr-362	1403	21	tax	tax	NOUN
ftr-362	1403	22	.	.	PUNCT
ftr-362	1404	1	unlike	unlike	ADP
ftr-362	1404	2	self	self	NOUN
ftr-362	1404	3	-	-	PUNCT
ftr-362	1404	4	employment	employment	NOUN
ftr-362	1404	5	taxes	taxis	NOUN
ftr-362	1404	6	,	,	PUNCT
ftr-362	1404	7	no	no	DET
ftr-362	1404	8	part	part	NOUN
ftr-362	1404	9	of	of	ADP
ftr-362	1404	10	the	the	DET
ftr-362	1404	11	§	§	PROPN
ftr-362	1404	12	1411	1411	NUM
ftr-362	1404	13	tax	tax	NOUN
ftr-362	1404	14	is	be	AUX
ftr-362	1404	15	deductible	deductible	ADJ
ftr-362	1404	16	in	in	ADP
ftr-362	1404	17	computing	compute	VERB
ftr-362	1404	18	taxable	taxable	ADJ
ftr-362	1404	19	income	income	NOUN
ftr-362	1404	20	under	under	ADP
ftr-362	1404	21	chapter	chapter	NOUN
ftr-362	1404	22	1	1	NUM
ftr-362	1404	23	.	.	NOUN
ftr-362	1405	1	3	3	X
ftr-362	1405	2	.	.	PUNCT
ftr-362	1405	3	domestic	domestic	ADJ
ftr-362	1405	4	partners	partner	NOUN
ftr-362	1405	5	=	=	SYM
ftr-362	1405	6	one	one	NUM
ftr-362	1405	7	;	;	PUNCT
ftr-362	1405	8	breeders	breeder	NOUN
ftr-362	1405	9	=	=	SYM
ftr-362	1405	10	zero	zero	NUM
ftr-362	1405	11	.	.	PUNCT
ftr-362	1406	1	plr	plr	NOUN
ftr-362	1406	2	201021048	201021048	NUM
ftr-362	1406	3	(	(	PUNCT
ftr-362	1406	4	5/5/10	5/5/10	NUM
ftr-362	1406	5	)	)	PUNCT
ftr-362	1406	6	.	.	PUNCT
ftr-362	1407	1	registered	register	VERB
ftr-362	1407	2	california	california	PROPN
ftr-362	1407	3	domestic	domestic	ADJ
ftr-362	1407	4	partners	partner	NOUN
ftr-362	1407	5	must	must	AUX
ftr-362	1407	6	each	each	PRON
ftr-362	1407	7	report	report	VERB
ftr-362	1407	8	one	one	NUM
ftr-362	1407	9	-	-	PUNCT
ftr-362	1407	10	half	half	NOUN
ftr-362	1407	11	of	of	ADP
ftr-362	1407	12	the	the	DET
ftr-362	1407	13	combined	combine	VERB
ftr-362	1407	14	income	income	NOUN
ftr-362	1407	15	earned	earn	VERB
ftr-362	1407	16	from	from	ADP
ftr-362	1407	17	the	the	DET
ftr-362	1407	18	performance	performance	NOUN
ftr-362	1407	19	of	of	ADP
ftr-362	1407	20	personal	personal	ADJ
ftr-362	1407	21	services	service	NOUN
ftr-362	1407	22	and	and	CCONJ
ftr-362	1407	23	one	one	NUM
ftr-362	1407	24	-	-	PUNCT
ftr-362	1407	25	half	half	NOUN
ftr-362	1407	26	of	of	ADP
ftr-362	1407	27	the	the	DET
ftr-362	1407	28	combined	combine	VERB
ftr-362	1407	29	income	income	NOUN
ftr-362	1407	30	derived	derive	VERB
ftr-362	1407	31	from	from	ADP
ftr-362	1407	32	their	their	PRON
ftr-362	1407	33	community	community	NOUN
ftr-362	1407	34	property	property	NOUN
ftr-362	1407	35	assets	asset	NOUN
ftr-362	1407	36	.	.	PUNCT
ftr-362	1408	1	the	the	DET
ftr-362	1408	2	resulting	result	VERB
ftr-362	1408	3	income	income	NOUN
ftr-362	1408	4	is	be	AUX
ftr-362	1408	5	then	then	ADV
ftr-362	1408	6	taxed	tax	VERB
ftr-362	1408	7	to	to	ADP
ftr-362	1408	8	each	each	PRON
ftr-362	1408	9	of	of	ADP
ftr-362	1408	10	the	the	DET
ftr-362	1408	11	domestic	domestic	ADJ
ftr-362	1408	12	partners	partner	NOUN
ftr-362	1408	13	at	at	ADP
ftr-362	1408	14	the	the	DET
ftr-362	1408	15	more	more	ADV
ftr-362	1408	16	favorable	favorable	ADJ
ftr-362	1408	17	§	§	PROPN
ftr-362	1408	18	1(c	1(c	NUM
ftr-362	1408	19	)	)	PUNCT
ftr-362	1408	20	single	single	ADJ
ftr-362	1408	21	rates	rate	NOUN
ftr-362	1408	22	,	,	PUNCT
ftr-362	1408	23	as	as	SCONJ
ftr-362	1408	24	opposed	oppose	VERB
ftr-362	1408	25	to	to	ADP
ftr-362	1408	26	the	the	DET
ftr-362	1408	27	higher	high	ADJ
ftr-362	1408	28	rates	rate	NOUN
ftr-362	1408	29	paid	pay	VERB
ftr-362	1408	30	by	by	ADP
ftr-362	1408	31	married	married	ADJ
ftr-362	1408	32	couples	couple	NOUN
ftr-362	1408	33	.	.	PUNCT
ftr-362	1409	1	also	also	ADV
ftr-362	1409	2	,	,	PUNCT
ftr-362	1409	3	no	no	DET
ftr-362	1409	4	federal	federal	ADJ
ftr-362	1409	5	gift	gift	NOUN
ftr-362	1409	6	tax	tax	NOUN
ftr-362	1409	7	is	be	AUX
ftr-362	1409	8	payable	payable	ADJ
ftr-362	1409	9	on	on	ADP
ftr-362	1409	10	the	the	DET
ftr-362	1409	11	vesting	vesting	NOUN
ftr-362	1409	12	of	of	ADP
ftr-362	1409	13	earnings	earning	NOUN
ftr-362	1409	14	of	of	ADP
ftr-362	1409	15	one	one	NUM
ftr-362	1409	16	partner	partner	NOUN
ftr-362	1409	17	in	in	ADP
ftr-362	1409	18	the	the	DET
ftr-362	1409	19	other	other	ADJ
ftr-362	1409	20	partner	partner	NOUN
ftr-362	1409	21	under	under	ADP
ftr-362	1409	22	california	california	PROPN
ftr-362	1409	23	law	law	NOUN
ftr-362	1409	24	.	.	PUNCT
ftr-362	1410	1	•	•	NUM
ftr-362	1410	2	see	see	VERB
ftr-362	1410	3	also	also	ADV
ftr-362	1410	4	,	,	PUNCT
ftr-362	1410	5	ilm	ilm	NOUN
ftr-362	1410	6	201021049	201021049	NUM
ftr-362	1410	7	(	(	PUNCT
ftr-362	1410	8	5/6/10	5/6/10	NUM
ftr-362	1410	9	)	)	PUNCT
ftr-362	1410	10	(	(	PUNCT
ftr-362	1410	11	holding	hold	VERB
ftr-362	1410	12	that	that	SCONJ
ftr-362	1410	13	the	the	DET
ftr-362	1410	14	irs	irs	PROPN
ftr-362	1410	15	could	could	AUX
ftr-362	1410	16	consider	consider	VERB
ftr-362	1410	17	the	the	DET
ftr-362	1410	18	assets	asset	NOUN
ftr-362	1410	19	of	of	ADP
ftr-362	1410	20	taxpayer	taxpayer	NOUN
ftr-362	1410	21	’s	’s	PART
ftr-362	1410	22	registered	register	VERB
ftr-362	1410	23	domestic	domestic	ADJ
ftr-362	1410	24	partner	partner	NOUN
ftr-362	1410	25	when	when	SCONJ
ftr-362	1410	26	determining	determine	VERB
ftr-362	1410	27	whether	whether	SCONJ
ftr-362	1410	28	to	to	PART
ftr-362	1410	29	accept	accept	VERB
ftr-362	1410	30	an	an	DET
ftr-362	1410	31	offer	offer	NOUN
ftr-362	1410	32	in	in	ADP
ftr-362	1410	33	compromise	compromise	NOUN
ftr-362	1410	34	)	)	PUNCT
ftr-362	1410	35	;	;	PUNCT
ftr-362	1410	36	and	and	CCONJ
ftr-362	1410	37	ilm	ilm	NOUN
ftr-362	1410	38	201021050	201021050	NUM
ftr-362	1410	39	(	(	PUNCT
ftr-362	1410	40	5/5/10	5/5/10	NUM
ftr-362	1410	41	)	)	PUNCT
ftr-362	1410	42	(	(	PUNCT
ftr-362	1410	43	the	the	DET
ftr-362	1410	44	treatment	treatment	NOUN
ftr-362	1410	45	of	of	ADP
ftr-362	1410	46	a	a	DET
ftr-362	1410	47	registered	register	VERB
ftr-362	1410	48	domestic	domestic	ADJ
ftr-362	1410	49	partner	partner	NOUN
ftr-362	1410	50	who	who	PRON
ftr-362	1410	51	reported	report	VERB
ftr-362	1410	52	earned	earn	VERB
ftr-362	1410	53	income	income	NOUN
ftr-362	1410	54	in	in	ADP
ftr-362	1410	55	accordance	accordance	NOUN
ftr-362	1410	56	with	with	ADP
ftr-362	1410	57	cca	cca	PROPN
ftr-362	1410	58	200608038	200608038	NUM
ftr-362	1410	59	in	in	ADP
ftr-362	1410	60	years	year	NOUN
ftr-362	1410	61	beginning	begin	VERB
ftr-362	1410	62	before	before	ADP
ftr-362	1410	63	6/1/10	6/1/10	NUM
ftr-362	1410	64	)	)	PUNCT
ftr-362	1410	65	.	.	PUNCT
ftr-362	1411	1	4	4	X
ftr-362	1411	2	.	.	X
ftr-362	1411	3	tax	tax	NOUN
ftr-362	1411	4	rates	rate	NOUN
ftr-362	1411	5	stay	stay	VERB
ftr-362	1411	6	low	low	ADJ
ftr-362	1411	7	in	in	ADP
ftr-362	1411	8	anticipation	anticipation	NOUN
ftr-362	1411	9	of	of	ADP
ftr-362	1411	10	the	the	DET
ftr-362	1411	11	next	next	ADJ
ftr-362	1411	12	nationwide	nationwide	ADJ
ftr-362	1411	13	election	election	NOUN
ftr-362	1411	14	cycle	cycle	NOUN
ftr-362	1411	15	.	.	PUNCT
ftr-362	1412	1	the	the	DET
ftr-362	1412	2	compromise	compromise	NOUN
ftr-362	1412	3	tax	tax	NOUN
ftr-362	1412	4	relief	relief	NOUN
ftr-362	1412	5	act	act	NOUN
ftr-362	1412	6	of	of	ADP
ftr-362	1412	7	2010	2010	NUM
ftr-362	1412	8	,	,	PUNCT
ftr-362	1412	9	§	§	PROPN
ftr-362	1412	10	101	101	NUM
ftr-362	1412	11	:	:	SYM
ftr-362	1412	12	•	•	NUM
ftr-362	1412	13	retains	retain	VERB
ftr-362	1412	14	through	through	ADP
ftr-362	1412	15	2012	2012	NUM
ftr-362	1412	16	the	the	DET
ftr-362	1412	17	10	10	NUM
ftr-362	1412	18	%	%	NOUN
ftr-362	1412	19	,	,	PUNCT
ftr-362	1412	20	15	15	NUM
ftr-362	1412	21	%	%	NOUN
ftr-362	1412	22	,	,	PUNCT
ftr-362	1412	23	25	25	NUM
ftr-362	1412	24	%	%	NOUN
ftr-362	1412	25	,	,	PUNCT
ftr-362	1412	26	28	28	NUM
ftr-362	1412	27	%	%	NOUN
ftr-362	1412	28	,	,	PUNCT
ftr-362	1412	29	33	33	NUM
ftr-362	1412	30	%	%	NOUN
ftr-362	1412	31	and	and	CCONJ
ftr-362	1412	32	35	35	NUM
ftr-362	1412	33	%	%	NOUN
ftr-362	1412	34	tax	tax	NOUN
ftr-362	1412	35	rates	rate	NOUN
ftr-362	1412	36	scheduled	schedule	VERB
ftr-362	1412	37	to	to	PART
ftr-362	1412	38	expire	expire	VERB
ftr-362	1412	39	at	at	ADP
ftr-362	1412	40	the	the	DET
ftr-362	1412	41	end	end	NOUN
ftr-362	1412	42	of	of	ADP
ftr-362	1412	43	2010	2010	NUM
ftr-362	1412	44	.	.	PUNCT
ftr-362	1413	1	in	in	ADP
ftr-362	1413	2	addition	addition	NOUN
ftr-362	1413	3	,	,	PUNCT
ftr-362	1413	4	the	the	DET
ftr-362	1413	5	size	size	NOUN
ftr-362	1413	6	of	of	ADP
ftr-362	1413	7	the	the	DET
ftr-362	1413	8	15	15	NUM
ftr-362	1413	9	%	%	NOUN
ftr-362	1413	10	bracket	bracket	NOUN
ftr-362	1413	11	for	for	ADP
ftr-362	1413	12	joint	joint	ADJ
ftr-362	1413	13	returns	return	NOUN
ftr-362	1413	14	and	and	CCONJ
ftr-362	1413	15	surviving	survive	VERB
ftr-362	1413	16	spouses	spouse	NOUN
ftr-362	1413	17	will	will	AUX
ftr-362	1413	18	continue	continue	VERB
ftr-362	1413	19	to	to	PART
ftr-362	1413	20	be	be	AUX
ftr-362	1413	21	200	200	NUM
ftr-362	1413	22	%	%	NOUN
ftr-362	1413	23	of	of	ADP
ftr-362	1413	24	the	the	DET
ftr-362	1413	25	size	size	NOUN
ftr-362	1413	26	of	of	ADP
ftr-362	1413	27	the	the	DET
ftr-362	1413	28	bracket	bracket	NOUN
ftr-362	1413	29	for	for	ADP
ftr-362	1413	30	unmarried	unmarried	ADJ
ftr-362	1413	31	individuals	individual	NOUN
ftr-362	1413	32	(	(	PUNCT
ftr-362	1413	33	marriage	marriage	NOUN
ftr-362	1413	34	penalty	penalty	NOUN
ftr-362	1413	35	relief	relief	NOUN
ftr-362	1413	36	)	)	PUNCT
ftr-362	1413	37	through	through	ADP
ftr-362	1413	38	2012	2012	NUM
ftr-362	1413	39	.	.	PUNCT
ftr-362	1414	1	•	•	NUM
ftr-362	1414	2	the	the	DET
ftr-362	1414	3	tax	tax	NOUN
ftr-362	1414	4	relief	relief	NOUN
ftr-362	1414	5	extension	extension	NOUN
ftr-362	1414	6	also	also	ADV
ftr-362	1414	7	maintains	maintain	VERB
ftr-362	1414	8	the	the	DET
ftr-362	1414	9	25	25	NUM
ftr-362	1414	10	%	%	NOUN
ftr-362	1414	11	,	,	PUNCT
ftr-362	1414	12	28	28	NUM
ftr-362	1414	13	%	%	NOUN
ftr-362	1414	14	,	,	PUNCT
ftr-362	1414	15	33	33	NUM
ftr-362	1414	16	%	%	NOUN
ftr-362	1414	17	,	,	PUNCT
ftr-362	1414	18	and	and	CCONJ
ftr-362	1414	19	35	35	NUM
ftr-362	1414	20	%	%	NOUN
ftr-362	1414	21	rate	rate	NOUN
ftr-362	1414	22	brackets	bracket	NOUN
ftr-362	1414	23	applicable	applicable	ADJ
ftr-362	1414	24	to	to	ADP
ftr-362	1414	25	estates	estate	NOUN
ftr-362	1414	26	and	and	CCONJ
ftr-362	1414	27	trusts	trust	NOUN
ftr-362	1414	28	through	through	ADP
ftr-362	1414	29	2012	2012	NUM
ftr-362	1414	30	.	.	PUNCT
ftr-362	1415	1	•	•	NOUN
ftr-362	1415	2	under	under	ADP
ftr-362	1415	3	the	the	DET
ftr-362	1415	4	compromise	compromise	NOUN
ftr-362	1415	5	tax	tax	NOUN
ftr-362	1415	6	relief	relief	NOUN
ftr-362	1415	7	act	act	NOUN
ftr-362	1415	8	of	of	ADP
ftr-362	1415	9	2010	2010	NUM
ftr-362	1415	10	the	the	DET
ftr-362	1415	11	withholding	withholding	NOUN
ftr-362	1415	12	rate	rate	NOUN
ftr-362	1415	13	on	on	ADP
ftr-362	1415	14	gambling	gambling	NOUN
ftr-362	1415	15	winnings	winning	NOUN
ftr-362	1415	16	will	will	AUX
ftr-362	1415	17	remain	remain	VERB
ftr-362	1415	18	at	at	ADP
ftr-362	1415	19	25	25	NUM
ftr-362	1415	20	%	%	NOUN
ftr-362	1415	21	instead	instead	ADV
ftr-362	1415	22	of	of	ADP
ftr-362	1415	23	rising	rise	VERB
ftr-362	1415	24	to	to	ADP
ftr-362	1415	25	28	28	NUM
ftr-362	1415	26	%	%	NOUN
ftr-362	1415	27	.	.	PUNCT
ftr-362	1416	1	•	•	NUM
ftr-362	1416	2	the	the	DET
ftr-362	1416	3	minimum	minimum	ADJ
ftr-362	1416	4	withholding	withholding	NOUN
ftr-362	1416	5	rate	rate	NOUN
ftr-362	1416	6	on	on	ADP
ftr-362	1416	7	supplemental	supplemental	ADJ
ftr-362	1416	8	wages	wage	NOUN
ftr-362	1416	9	under	under	ADP
ftr-362	1416	10	§	§	PROPN
ftr-362	1416	11	3402	3402	NUM
ftr-362	1416	12	will	will	AUX
ftr-362	1416	13	remain	remain	VERB
ftr-362	1416	14	at	at	ADP
ftr-362	1416	15	25	25	NUM
ftr-362	1416	16	%	%	NOUN
ftr-362	1416	17	,	,	PUNCT
ftr-362	1416	18	and	and	CCONJ
ftr-362	1416	19	35	35	NUM
ftr-362	1416	20	%	%	NOUN
ftr-362	1416	21	for	for	ADP
ftr-362	1416	22	supplemental	supplemental	ADJ
ftr-362	1416	23	wages	wage	NOUN
ftr-362	1416	24	in	in	ADP
ftr-362	1416	25	excess	excess	NOUN
ftr-362	1416	26	of	of	ADP
ftr-362	1416	27	$	$	SYM
ftr-362	1416	28	1	1	NUM
ftr-362	1416	29	million	million	NUM
ftr-362	1416	30	.	.	PUNCT
ftr-362	1417	1	•	•	NUM
ftr-362	1417	2	rates	rate	NOUN
ftr-362	1417	3	for	for	ADP
ftr-362	1417	4	voluntary	voluntary	ADJ
ftr-362	1417	5	withholding	withholding	NOUN
ftr-362	1417	6	of	of	ADP
ftr-362	1417	7	federal	federal	ADJ
ftr-362	1417	8	payments	payment	NOUN
ftr-362	1417	9	such	such	ADJ
ftr-362	1417	10	as	as	ADP
ftr-362	1417	11	social	social	ADJ
ftr-362	1417	12	security	security	NOUN
ftr-362	1417	13	under	under	ADP
ftr-362	1417	14	§	§	PROPN
ftr-362	1417	15	3402	3402	NUM
ftr-362	1417	16	remain	remain	VERB
ftr-362	1417	17	at	at	ADP
ftr-362	1417	18	7	7	NUM
ftr-362	1417	19	%	%	NOUN
ftr-362	1417	20	,	,	PUNCT
ftr-362	1417	21	10	10	NUM
ftr-362	1417	22	%	%	NOUN
ftr-362	1417	23	,	,	PUNCT
ftr-362	1417	24	15	15	NUM
ftr-362	1417	25	%	%	NOUN
ftr-362	1417	26	,	,	PUNCT
ftr-362	1417	27	or	or	CCONJ
ftr-362	1417	28	25	25	NUM
ftr-362	1417	29	%	%	NOUN
ftr-362	1417	30	,	,	PUNCT
ftr-362	1417	31	instead	instead	ADV
ftr-362	1417	32	of	of	ADP
ftr-362	1417	33	rising	rise	VERB
ftr-362	1417	34	to	to	ADP
ftr-362	1417	35	7	7	NUM
ftr-362	1417	36	%	%	NOUN
ftr-362	1417	37	,	,	PUNCT
ftr-362	1417	38	15	15	NUM
ftr-362	1417	39	%	%	NOUN
ftr-362	1417	40	,	,	PUNCT
ftr-362	1417	41	28	28	NUM
ftr-362	1417	42	%	%	NOUN
ftr-362	1417	43	,	,	PUNCT
ftr-362	1417	44	or	or	CCONJ
ftr-362	1417	45	31	31	NUM
ftr-362	1417	46	%	%	NOUN
ftr-362	1417	47	.	.	PUNCT
ftr-362	1418	1	634	634	NUM
ftr-362	1418	2	florida	florida	PROPN
ftr-362	1418	3	tax	tax	NOUN
ftr-362	1418	4	review	review	NOUN
ftr-362	1418	5	[	[	X
ftr-362	1418	6	vol	vol	NOUN
ftr-362	1418	7	.	.	PUNCT
ftr-362	1419	1	10:9	10:9	NUM
ftr-362	1419	2	•	•	NUM
ftr-362	1419	3	the	the	DET
ftr-362	1419	4	standard	standard	ADJ
ftr-362	1419	5	deduction	deduction	NOUN
ftr-362	1419	6	for	for	ADP
ftr-362	1419	7	married	married	ADJ
ftr-362	1419	8	couples	couple	NOUN
ftr-362	1419	9	filing	file	VERB
ftr-362	1419	10	a	a	DET
ftr-362	1419	11	joint	joint	ADJ
ftr-362	1419	12	return	return	NOUN
ftr-362	1419	13	will	will	AUX
ftr-362	1419	14	be	be	AUX
ftr-362	1419	15	twice	twice	DET
ftr-362	1419	16	the	the	DET
ftr-362	1419	17	standard	standard	ADJ
ftr-362	1419	18	deduction	deduction	NOUN
ftr-362	1419	19	for	for	ADP
ftr-362	1419	20	single	single	ADJ
ftr-362	1419	21	filers	filer	NOUN
ftr-362	1419	22	through	through	ADP
ftr-362	1419	23	2012	2012	NUM
ftr-362	1419	24	.	.	PUNCT
ftr-362	1420	1	•	•	NUM
ftr-362	1420	2	no	no	DET
ftr-362	1420	3	pease	pease	NOUN
ftr-362	1420	4	.	.	PUNCT
ftr-362	1421	1	elimination	elimination	NOUN
ftr-362	1421	2	of	of	ADP
ftr-362	1421	3	the	the	DET
ftr-362	1421	4	overall	overall	ADJ
ftr-362	1421	5	limitation	limitation	NOUN
ftr-362	1421	6	on	on	ADP
ftr-362	1421	7	itemized	itemize	VERB
ftr-362	1421	8	deductions	deduction	NOUN
ftr-362	1421	9	of	of	ADP
ftr-362	1421	10	code	code	NOUN
ftr-362	1421	11	§	§	PROPN
ftr-362	1421	12	68	68	NUM
ftr-362	1421	13	(	(	PUNCT
ftr-362	1421	14	reducing	reduce	VERB
ftr-362	1421	15	itemized	itemize	VERB
ftr-362	1421	16	deductions	deduction	NOUN
ftr-362	1421	17	by	by	ADP
ftr-362	1421	18	3	3	NUM
ftr-362	1421	19	%	%	NOUN
ftr-362	1421	20	of	of	ADP
ftr-362	1421	21	the	the	DET
ftr-362	1421	22	amount	amount	NOUN
ftr-362	1421	23	of	of	ADP
ftr-362	1421	24	agi	agi	NOUN
ftr-362	1421	25	over	over	ADP
ftr-362	1421	26	a	a	DET
ftr-362	1421	27	threshold	threshold	NOUN
ftr-362	1421	28	amount	amount	NOUN
ftr-362	1421	29	,	,	PUNCT
ftr-362	1421	30	but	but	CCONJ
ftr-362	1421	31	allowing	allow	VERB
ftr-362	1421	32	at	at	ADV
ftr-362	1421	33	least	least	ADV
ftr-362	1421	34	80	80	NUM
ftr-362	1421	35	%	%	NOUN
ftr-362	1421	36	of	of	ADP
ftr-362	1421	37	itemized	itemize	VERB
ftr-362	1421	38	deductions	deduction	NOUN
ftr-362	1421	39	)	)	PUNCT
ftr-362	1421	40	was	be	AUX
ftr-362	1421	41	to	to	PART
ftr-362	1421	42	sunset	sunset	VERB
ftr-362	1421	43	at	at	ADP
ftr-362	1421	44	the	the	DET
ftr-362	1421	45	end	end	NOUN
ftr-362	1421	46	of	of	ADP
ftr-362	1421	47	2010	2010	NUM
ftr-362	1421	48	,	,	PUNCT
ftr-362	1421	49	but	but	CCONJ
ftr-362	1421	50	was	be	AUX
ftr-362	1421	51	extended	extend	VERB
ftr-362	1421	52	through	through	ADP
ftr-362	1421	53	2012	2012	NUM
ftr-362	1421	54	.	.	PUNCT
ftr-362	1422	1	•	•	NUM
ftr-362	1422	2	no	no	DET
ftr-362	1422	3	pep	pep	NOUN
ftr-362	1422	4	.	.	PUNCT
ftr-362	1423	1	the	the	DET
ftr-362	1423	2	phase	phase	NOUN
ftr-362	1423	3	-	-	PUNCT
ftr-362	1423	4	out	out	NOUN
ftr-362	1423	5	of	of	ADP
ftr-362	1423	6	the	the	DET
ftr-362	1423	7	personal	personal	ADJ
ftr-362	1423	8	exemption	exemption	NOUN
ftr-362	1423	9	for	for	ADP
ftr-362	1423	10	taxpayers	taxpayer	NOUN
ftr-362	1423	11	under	under	ADP
ftr-362	1423	12	code	code	NOUN
ftr-362	1423	13	§	§	PROPN
ftr-362	1423	14	151(d)(3	151(d)(3	NUM
ftr-362	1423	15	)	)	PUNCT
ftr-362	1423	16	of	of	ADP
ftr-362	1423	17	2	2	NUM
ftr-362	1423	18	%	%	NOUN
ftr-362	1423	19	for	for	ADP
ftr-362	1423	20	each	each	DET
ftr-362	1423	21	$	$	SYM
ftr-362	1423	22	2,500	2,500	NUM
ftr-362	1423	23	of	of	ADP
ftr-362	1423	24	adjusted	adjust	VERB
ftr-362	1423	25	gross	gross	ADJ
ftr-362	1423	26	income	income	NOUN
ftr-362	1423	27	above	above	ADP
ftr-362	1423	28	a	a	DET
ftr-362	1423	29	threshold	threshold	NOUN
ftr-362	1423	30	amount	amount	NOUN
ftr-362	1423	31	is	be	AUX
ftr-362	1423	32	eliminated	eliminate	VERB
ftr-362	1423	33	through	through	ADP
ftr-362	1423	34	2012	2012	NUM
ftr-362	1423	35	.	.	PUNCT
ftr-362	1424	1	b.	b.	PROPN
ftr-362	1424	2	miscellaneous	miscellaneous	ADJ
ftr-362	1424	3	income	income	NOUN
ftr-362	1424	4	1	1	X
ftr-362	1424	5	.	.	PUNCT
ftr-362	1424	6	police	police	NOUN
ftr-362	1424	7	arrest	arrest	NOUN
ftr-362	1424	8	procedures	procedure	NOUN
ftr-362	1424	9	did	do	AUX
ftr-362	1424	10	not	not	PART
ftr-362	1424	11	result	result	VERB
ftr-362	1424	12	in	in	ADP
ftr-362	1424	13	“	"	PUNCT
ftr-362	1424	14	physical	physical	ADJ
ftr-362	1424	15	injury	injury	NOUN
ftr-362	1424	16	.	.	PUNCT
ftr-362	1424	17	”	"	PUNCT
ftr-362	1425	1	stadnyk	stadnyk	PROPN
ftr-362	1425	2	v.	v.	ADP
ftr-362	1425	3	commissioner	commissioner	PROPN
ftr-362	1425	4	,	,	PUNCT
ftr-362	1425	5	t.c	t.c	PROPN
ftr-362	1425	6	.	.	PROPN
ftr-362	1425	7	memo	memo	NOUN
ftr-362	1425	8	.	.	PUNCT
ftr-362	1426	1	2008	2008	NUM
ftr-362	1426	2	-	-	SYM
ftr-362	1426	3	289	289	NUM
ftr-362	1426	4	(	(	PUNCT
ftr-362	1426	5	12/22/08	12/22/08	NUM
ftr-362	1426	6	)	)	PUNCT
ftr-362	1426	7	.	.	PUNCT
ftr-362	1427	1	the	the	DET
ftr-362	1427	2	tax	tax	NOUN
ftr-362	1427	3	court	court	NOUN
ftr-362	1427	4	(	(	PUNCT
ftr-362	1427	5	judge	judge	NOUN
ftr-362	1427	6	goeke	goeke	ADJ
ftr-362	1427	7	)	)	PUNCT
ftr-362	1427	8	held	hold	VERB
ftr-362	1427	9	that	that	SCONJ
ftr-362	1427	10	damages	damage	NOUN
ftr-362	1427	11	received	receive	VERB
ftr-362	1427	12	on	on	ADP
ftr-362	1427	13	account	account	NOUN
ftr-362	1427	14	of	of	ADP
ftr-362	1427	15	false	false	ADJ
ftr-362	1427	16	imprisonment	imprisonment	NOUN
ftr-362	1427	17	were	be	AUX
ftr-362	1427	18	not	not	PART
ftr-362	1427	19	excludable	excludable	ADJ
ftr-362	1427	20	under	under	ADP
ftr-362	1427	21	§	§	PROPN
ftr-362	1427	22	104(a)(2	104(a)(2	NUM
ftr-362	1427	23	)	)	PUNCT
ftr-362	1427	24	,	,	PUNCT
ftr-362	1427	25	even	even	ADV
ftr-362	1427	26	though	though	SCONJ
ftr-362	1427	27	the	the	DET
ftr-362	1427	28	taxpayer	taxpayer	NOUN
ftr-362	1427	29	was	be	AUX
ftr-362	1427	30	detained	detain	VERB
ftr-362	1427	31	,	,	PUNCT
ftr-362	1427	32	handcuffed	handcuff	VERB
ftr-362	1427	33	and	and	CCONJ
ftr-362	1427	34	searched	search	VERB
ftr-362	1427	35	,	,	PUNCT
ftr-362	1427	36	because	because	SCONJ
ftr-362	1427	37	she	she	PRON
ftr-362	1427	38	suffered	suffer	VERB
ftr-362	1427	39	no	no	DET
ftr-362	1427	40	physical	physical	ADJ
ftr-362	1427	41	harm	harm	NOUN
ftr-362	1427	42	.	.	PUNCT
ftr-362	1428	1	the	the	DET
ftr-362	1428	2	damages	damage	NOUN
ftr-362	1428	3	,	,	PUNCT
ftr-362	1428	4	received	receive	VERB
ftr-362	1428	5	from	from	ADP
ftr-362	1428	6	the	the	DET
ftr-362	1428	7	taxpayer	taxpayer	NOUN
ftr-362	1428	8	’s	’s	PART
ftr-362	1428	9	bank	bank	NOUN
ftr-362	1428	10	in	in	ADP
ftr-362	1428	11	a	a	DET
ftr-362	1428	12	settlement	settlement	NOUN
ftr-362	1428	13	,	,	PUNCT
ftr-362	1428	14	compensated	compensate	VERB
ftr-362	1428	15	her	she	PRON
ftr-362	1428	16	for	for	ADP
ftr-362	1428	17	“	"	PUNCT
ftr-362	1428	18	the	the	DET
ftr-362	1428	19	ordeal	ordeal	NOUN
ftr-362	1428	20	...	...	PUNCT
ftr-362	1428	21	suffered	suffer	VERB
ftr-362	1428	22	as	as	ADP
ftr-362	1428	23	a	a	DET
ftr-362	1428	24	result	result	NOUN
ftr-362	1428	25	of	of	ADP
ftr-362	1428	26	her	her	PRON
ftr-362	1428	27	arrest	arrest	NOUN
ftr-362	1428	28	,	,	PUNCT
ftr-362	1428	29	detention	detention	NOUN
ftr-362	1428	30	,	,	PUNCT
ftr-362	1428	31	and	and	CCONJ
ftr-362	1428	32	indictment	indictment	NOUN
ftr-362	1428	33	”	"	PUNCT
ftr-362	1428	34	after	after	SCONJ
ftr-362	1428	35	her	her	PRON
ftr-362	1428	36	bank	bank	NOUN
ftr-362	1428	37	erroneously	erroneously	ADV
ftr-362	1428	38	stamped	stamp	VERB
ftr-362	1428	39	a	a	DET
ftr-362	1428	40	check	check	NOUN
ftr-362	1428	41	“	"	PUNCT
ftr-362	1428	42	nsf	nsf	NOUN
ftr-362	1428	43	,	,	PUNCT
ftr-362	1428	44	”	"	PUNCT
ftr-362	1428	45	when	when	SCONJ
ftr-362	1428	46	it	it	PRON
ftr-362	1428	47	had	have	AUX
ftr-362	1428	48	been	be	AUX
ftr-362	1428	49	stopped	stop	VERB
ftr-362	1428	50	for	for	ADP
ftr-362	1428	51	“	"	PUNCT
ftr-362	1428	52	dissatisfied	dissatisfied	ADJ
ftr-362	1428	53	purchase	purchase	NOUN
ftr-362	1428	54	.	.	PUNCT
ftr-362	1428	55	”	"	PUNCT
ftr-362	1429	1	the	the	DET
ftr-362	1429	2	damages	damage	NOUN
ftr-362	1429	3	were	be	AUX
ftr-362	1429	4	“	"	PUNCT
ftr-362	1429	5	stated	state	VERB
ftr-362	1429	6	in	in	ADP
ftr-362	1429	7	terms	term	NOUN
ftr-362	1429	8	of	of	ADP
ftr-362	1429	9	recovery	recovery	NOUN
ftr-362	1429	10	for	for	ADP
ftr-362	1429	11	nonphysical	nonphysical	ADJ
ftr-362	1429	12	personal	personal	ADJ
ftr-362	1429	13	injuries	injury	NOUN
ftr-362	1429	14	:	:	PUNCT
ftr-362	1429	15	emotional	emotional	ADJ
ftr-362	1429	16	distress	distress	NOUN
ftr-362	1429	17	,	,	PUNCT
ftr-362	1429	18	mortification	mortification	NOUN
ftr-362	1429	19	,	,	PUNCT
ftr-362	1429	20	humiliation	humiliation	NOUN
ftr-362	1429	21	,	,	PUNCT
ftr-362	1429	22	mental	mental	ADJ
ftr-362	1429	23	anguish	anguish	NOUN
ftr-362	1429	24	,	,	PUNCT
ftr-362	1429	25	and	and	CCONJ
ftr-362	1429	26	damage	damage	NOUN
ftr-362	1429	27	to	to	ADP
ftr-362	1429	28	reputation	reputation	NOUN
ftr-362	1429	29	.	.	PUNCT
ftr-362	1429	30	”	"	PUNCT
ftr-362	1430	1	judge	judge	PROPN
ftr-362	1430	2	goeke	goeke	PROPN
ftr-362	1430	3	also	also	ADV
ftr-362	1430	4	rejected	reject	VERB
ftr-362	1430	5	summarily	summarily	ADV
ftr-362	1430	6	the	the	DET
ftr-362	1430	7	taxpayer	taxpayer	NOUN
ftr-362	1430	8	’s	’s	PART
ftr-362	1430	9	claim	claim	NOUN
ftr-362	1430	10	that	that	SCONJ
ftr-362	1430	11	damages	damage	NOUN
ftr-362	1430	12	received	receive	VERB
ftr-362	1430	13	for	for	ADP
ftr-362	1430	14	personal	personal	ADJ
ftr-362	1430	15	injuries	injury	NOUN
ftr-362	1430	16	are	be	AUX
ftr-362	1430	17	not	not	PART
ftr-362	1430	18	gross	gross	ADJ
ftr-362	1430	19	income	income	NOUN
ftr-362	1430	20	within	within	ADP
ftr-362	1430	21	the	the	DET
ftr-362	1430	22	meaning	meaning	NOUN
ftr-362	1430	23	of	of	ADP
ftr-362	1430	24	§	§	PROPN
ftr-362	1430	25	61(a	61(a	NUM
ftr-362	1430	26	)	)	PUNCT
ftr-362	1430	27	and	and	CCONJ
ftr-362	1430	28	that	that	SCONJ
ftr-362	1430	29	“	"	PUNCT
ftr-362	1430	30	section	section	NOUN
ftr-362	1430	31	104(a)(2	104(a)(2	NOUN
ftr-362	1430	32	)	)	PUNCT
ftr-362	1430	33	conflicts	conflict	NOUN
ftr-362	1430	34	with	with	ADP
ftr-362	1430	35	section	section	NOUN
ftr-362	1430	36	61(a	61(a	NUM
ftr-362	1430	37	)	)	PUNCT
ftr-362	1430	38	and	and	CCONJ
ftr-362	1430	39	violates	violate	VERB
ftr-362	1430	40	the	the	DET
ftr-362	1430	41	sixteenth	sixteenth	ADJ
ftr-362	1430	42	amendment	amendment	NOUN
ftr-362	1430	43	to	to	ADP
ftr-362	1430	44	the	the	DET
ftr-362	1430	45	extent	extent	NOUN
ftr-362	1430	46	that	that	SCONJ
ftr-362	1430	47	it	it	PRON
ftr-362	1430	48	taxes	tax	VERB
ftr-362	1430	49	compensatory	compensatory	ADJ
ftr-362	1430	50	damages	damage	NOUN
ftr-362	1430	51	received	receive	VERB
ftr-362	1430	52	for	for	ADP
ftr-362	1430	53	personal	personal	ADJ
ftr-362	1430	54	injuries	injury	NOUN
ftr-362	1430	55	.	.	PUNCT
ftr-362	1430	56	”	"	PUNCT
ftr-362	1431	1	a.	a.	NOUN
ftr-362	1431	2	the	the	DET
ftr-362	1431	3	sixth	sixth	ADJ
ftr-362	1431	4	circuit	circuit	NOUN
ftr-362	1431	5	agrees	agree	VERB
ftr-362	1431	6	that	that	SCONJ
ftr-362	1431	7	police	police	NOUN
ftr-362	1431	8	arrest	arrest	NOUN
ftr-362	1431	9	procedures	procedure	NOUN
ftr-362	1431	10	did	do	AUX
ftr-362	1431	11	not	not	PART
ftr-362	1431	12	result	result	VERB
ftr-362	1431	13	in	in	ADP
ftr-362	1431	14	“	"	PUNCT
ftr-362	1431	15	physical	physical	ADJ
ftr-362	1431	16	injury	injury	NOUN
ftr-362	1431	17	.	.	PUNCT
ftr-362	1431	18	”	"	PUNCT
ftr-362	1432	1	stadnyk	stadnyk	PROPN
ftr-362	1432	2	v.	v.	ADP
ftr-362	1432	3	commissioner	commissioner	NOUN
ftr-362	1432	4	,	,	PUNCT
ftr-362	1432	5	105	105	NUM
ftr-362	1432	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	1432	7	2010	2010	NUM
ftr-362	1432	8	-	-	SYM
ftr-362	1432	9	1130	1130	NUM
ftr-362	1432	10	(	(	PUNCT
ftr-362	1432	11	6th	6th	ADJ
ftr-362	1432	12	cir	cir	NOUN
ftr-362	1432	13	.	.	PUNCT
ftr-362	1433	1	2/26/10	2/26/10	NUM
ftr-362	1433	2	)	)	PUNCT
ftr-362	1433	3	,	,	PUNCT
ftr-362	1433	4	aff’g	aff’g	PROPN
ftr-362	1433	5	t.c	t.c	PROPN
ftr-362	1433	6	.	.	PROPN
ftr-362	1433	7	memo	memo	NOUN
ftr-362	1433	8	.	.	PUNCT
ftr-362	1434	1	2008	2008	NUM
ftr-362	1434	2	-	-	SYM
ftr-362	1434	3	289	289	NUM
ftr-362	1434	4	(	(	PUNCT
ftr-362	1434	5	12/22/08	12/22/08	NUM
ftr-362	1434	6	)	)	PUNCT
ftr-362	1434	7	.	.	PUNCT
ftr-362	1435	1	in	in	ADP
ftr-362	1435	2	an	an	DET
ftr-362	1435	3	nonprecedential	nonprecedential	ADJ
ftr-362	1435	4	opinion	opinion	NOUN
ftr-362	1435	5	,	,	PUNCT
ftr-362	1435	6	the	the	DET
ftr-362	1435	7	sixth	sixth	ADJ
ftr-362	1435	8	circuit	circuit	NOUN
ftr-362	1435	9	affirmed	affirm	VERB
ftr-362	1435	10	the	the	DET
ftr-362	1435	11	tax	tax	NOUN
ftr-362	1435	12	court	court	NOUN
ftr-362	1435	13	opinion	opinion	NOUN
ftr-362	1435	14	(	(	PUNCT
ftr-362	1435	15	judge	judge	NOUN
ftr-362	1435	16	goeke	goeke	ADJ
ftr-362	1435	17	)	)	PUNCT
ftr-362	1435	18	holding	hold	VERB
ftr-362	1435	19	that	that	SCONJ
ftr-362	1435	20	damages	damage	NOUN
ftr-362	1435	21	received	receive	VERB
ftr-362	1435	22	on	on	ADP
ftr-362	1435	23	account	account	NOUN
ftr-362	1435	24	of	of	ADP
ftr-362	1435	25	false	false	ADJ
ftr-362	1435	26	imprisonment	imprisonment	NOUN
ftr-362	1435	27	were	be	AUX
ftr-362	1435	28	not	not	PART
ftr-362	1435	29	excludable	excludable	ADJ
ftr-362	1435	30	under	under	ADP
ftr-362	1435	31	§	§	PROPN
ftr-362	1435	32	104(a)(2	104(a)(2	NUM
ftr-362	1435	33	)	)	PUNCT
ftr-362	1435	34	,	,	PUNCT
ftr-362	1435	35	even	even	ADV
ftr-362	1435	36	though	though	SCONJ
ftr-362	1435	37	the	the	DET
ftr-362	1435	38	taxpayer	taxpayer	NOUN
ftr-362	1435	39	was	be	AUX
ftr-362	1435	40	detained	detain	VERB
ftr-362	1435	41	,	,	PUNCT
ftr-362	1435	42	handcuffed	handcuff	VERB
ftr-362	1435	43	and	and	CCONJ
ftr-362	1435	44	searched	search	VERB
ftr-362	1435	45	,	,	PUNCT
ftr-362	1435	46	because	because	SCONJ
ftr-362	1435	47	she	she	PRON
ftr-362	1435	48	suffered	suffer	VERB
ftr-362	1435	49	no	no	DET
ftr-362	1435	50	physical	physical	ADJ
ftr-362	1435	51	harm	harm	NOUN
ftr-362	1435	52	.	.	PUNCT
ftr-362	1436	1	the	the	DET
ftr-362	1436	2	tax	tax	NOUN
ftr-362	1436	3	court	court	NOUN
ftr-362	1436	4	found	find	VERB
ftr-362	1436	5	that	that	SCONJ
ftr-362	1436	6	the	the	DET
ftr-362	1436	7	damages	damage	NOUN
ftr-362	1436	8	received	receive	VERB
ftr-362	1436	9	in	in	ADP
ftr-362	1436	10	the	the	DET
ftr-362	1436	11	settlement	settlement	NOUN
ftr-362	1436	12	compensated	compensate	VERB
ftr-362	1436	13	the	the	DET
ftr-362	1436	14	taxpayer	taxpayer	NOUN
ftr-362	1436	15	for	for	ADP
ftr-362	1436	16	“	"	PUNCT
ftr-362	1436	17	the	the	DET
ftr-362	1436	18	ordeal	ordeal	NOUN
ftr-362	1436	19	...	...	PUNCT
ftr-362	1436	20	suffered	suffer	VERB
ftr-362	1436	21	as	as	ADP
ftr-362	1436	22	a	a	DET
ftr-362	1436	23	result	result	NOUN
ftr-362	1436	24	of	of	ADP
ftr-362	1436	25	her	her	PRON
ftr-362	1436	26	arrest	arrest	NOUN
ftr-362	1436	27	,	,	PUNCT
ftr-362	1436	28	detention	detention	NOUN
ftr-362	1436	29	,	,	PUNCT
ftr-362	1436	30	and	and	CCONJ
ftr-362	1436	31	indictment	indictment	NOUN
ftr-362	1436	32	”	"	PUNCT
ftr-362	1436	33	resulting	result	VERB
ftr-362	1436	34	from	from	ADP
ftr-362	1436	35	her	her	PRON
ftr-362	1436	36	bank	bank	NOUN
ftr-362	1436	37	erroneously	erroneously	ADV
ftr-362	1436	38	stamping	stamp	VERB
ftr-362	1436	39	a	a	DET
ftr-362	1436	40	check	check	NOUN
ftr-362	1436	41	“	"	PUNCT
ftr-362	1436	42	nsf	nsf	NOUN
ftr-362	1436	43	,	,	PUNCT
ftr-362	1436	44	”	"	PUNCT
ftr-362	1436	45	when	when	SCONJ
ftr-362	1436	46	it	it	PRON
ftr-362	1436	47	had	have	AUX
ftr-362	1436	48	been	be	AUX
ftr-362	1436	49	stopped	stop	VERB
ftr-362	1436	50	for	for	ADP
ftr-362	1436	51	“	"	PUNCT
ftr-362	1436	52	dissatisfied	dissatisfied	ADJ
ftr-362	1436	53	purchase	purchase	NOUN
ftr-362	1436	54	.	.	PUNCT
ftr-362	1436	55	”	"	PUNCT
ftr-362	1437	1	the	the	DET
ftr-362	1437	2	damages	damage	NOUN
ftr-362	1437	3	were	be	AUX
ftr-362	1437	4	“	"	PUNCT
ftr-362	1437	5	stated	state	VERB
ftr-362	1437	6	in	in	ADP
ftr-362	1437	7	terms	term	NOUN
ftr-362	1437	8	2011	2011	NUM
ftr-362	1437	9	]	]	PUNCT
ftr-362	1437	10	recent	recent	ADJ
ftr-362	1437	11	developments	development	NOUN
ftr-362	1437	12	in	in	ADP
ftr-362	1437	13	federal	federal	ADJ
ftr-362	1437	14	income	income	NOUN
ftr-362	1437	15	taxation	taxation	NOUN
ftr-362	1437	16	635	635	NUM
ftr-362	1437	17	of	of	ADP
ftr-362	1437	18	recovery	recovery	NOUN
ftr-362	1437	19	for	for	ADP
ftr-362	1437	20	nonphysical	nonphysical	ADJ
ftr-362	1437	21	personal	personal	ADJ
ftr-362	1437	22	injuries	injury	NOUN
ftr-362	1437	23	:	:	PUNCT
ftr-362	1437	24	emotional	emotional	ADJ
ftr-362	1437	25	distress	distress	NOUN
ftr-362	1437	26	,	,	PUNCT
ftr-362	1437	27	mortification	mortification	NOUN
ftr-362	1437	28	,	,	PUNCT
ftr-362	1437	29	humiliation	humiliation	NOUN
ftr-362	1437	30	,	,	PUNCT
ftr-362	1437	31	mental	mental	ADJ
ftr-362	1437	32	anguish	anguish	NOUN
ftr-362	1437	33	,	,	PUNCT
ftr-362	1437	34	and	and	CCONJ
ftr-362	1437	35	damage	damage	NOUN
ftr-362	1437	36	to	to	ADP
ftr-362	1437	37	reputation	reputation	NOUN
ftr-362	1437	38	.	.	PUNCT
ftr-362	1437	39	”	"	PUNCT
ftr-362	1438	1	the	the	DET
ftr-362	1438	2	court	court	NOUN
ftr-362	1438	3	of	of	ADP
ftr-362	1438	4	appeals	appeals	PROPN
ftr-362	1438	5	declined	decline	VERB
ftr-362	1438	6	“	"	PUNCT
ftr-362	1438	7	to	to	PART
ftr-362	1438	8	create	create	VERB
ftr-362	1438	9	a	a	DET
ftr-362	1438	10	per	per	X
ftr-362	1438	11	se	se	X
ftr-362	1438	12	rule	rule	NOUN
ftr-362	1438	13	that	that	SCONJ
ftr-362	1438	14	every	every	DET
ftr-362	1438	15	false	false	ADJ
ftr-362	1438	16	imprisonment	imprisonment	NOUN
ftr-362	1438	17	claim	claim	NOUN
ftr-362	1438	18	necessarily	necessarily	ADV
ftr-362	1438	19	involves	involve	VERB
ftr-362	1438	20	a	a	DET
ftr-362	1438	21	physical	physical	ADJ
ftr-362	1438	22	injury	injury	NOUN
ftr-362	1438	23	,	,	PUNCT
ftr-362	1438	24	”	"	PUNCT
ftr-362	1438	25	stating	state	VERB
ftr-362	1438	26	as	as	SCONJ
ftr-362	1438	27	follows	follow	VERB
ftr-362	1438	28	:	:	PUNCT
ftr-362	1438	29	to	to	PART
ftr-362	1438	30	be	be	AUX
ftr-362	1438	31	sure	sure	ADJ
ftr-362	1438	32	,	,	PUNCT
ftr-362	1438	33	a	a	DET
ftr-362	1438	34	false	false	ADJ
ftr-362	1438	35	imprisonment	imprisonment	NOUN
ftr-362	1438	36	claim	claim	NOUN
ftr-362	1438	37	may	may	AUX
ftr-362	1438	38	cause	cause	VERB
ftr-362	1438	39	a	a	DET
ftr-362	1438	40	physical	physical	ADJ
ftr-362	1438	41	injury	injury	NOUN
ftr-362	1438	42	,	,	PUNCT
ftr-362	1438	43	such	such	ADJ
ftr-362	1438	44	as	as	ADP
ftr-362	1438	45	an	an	DET
ftr-362	1438	46	injured	injured	ADJ
ftr-362	1438	47	wrist	wrist	NOUN
ftr-362	1438	48	as	as	ADP
ftr-362	1438	49	a	a	DET
ftr-362	1438	50	result	result	NOUN
ftr-362	1438	51	of	of	ADP
ftr-362	1438	52	being	be	AUX
ftr-362	1438	53	handcuffed	handcuff	VERB
ftr-362	1438	54	.	.	PUNCT
ftr-362	1439	1	but	but	CCONJ
ftr-362	1439	2	the	the	DET
ftr-362	1439	3	mere	mere	ADJ
ftr-362	1439	4	fact	fact	NOUN
ftr-362	1439	5	that	that	SCONJ
ftr-362	1439	6	false	false	ADJ
ftr-362	1439	7	imprisonment	imprisonment	NOUN
ftr-362	1439	8	involves	involve	VERB
ftr-362	1439	9	a	a	DET
ftr-362	1439	10	physical	physical	ADJ
ftr-362	1439	11	act	act	NOUN
ftr-362	1439	12	—	—	PUNCT
ftr-362	1439	13	restraining	restrain	VERB
ftr-362	1439	14	the	the	DET
ftr-362	1439	15	victim	victim	NOUN
ftr-362	1439	16	’s	’s	PART
ftr-362	1439	17	freedom	freedom	NOUN
ftr-362	1439	18	—	—	PUNCT
ftr-362	1439	19	does	do	AUX
ftr-362	1439	20	not	not	PART
ftr-362	1439	21	mean	mean	VERB
ftr-362	1439	22	that	that	SCONJ
ftr-362	1439	23	the	the	DET
ftr-362	1439	24	victim	victim	NOUN
ftr-362	1439	25	is	be	AUX
ftr-362	1439	26	necessarily	necessarily	ADV
ftr-362	1439	27	physically	physically	ADV
ftr-362	1439	28	injured	injure	VERB
ftr-362	1439	29	as	as	ADP
ftr-362	1439	30	a	a	DET
ftr-362	1439	31	result	result	NOUN
ftr-362	1439	32	of	of	ADP
ftr-362	1439	33	that	that	DET
ftr-362	1439	34	physical	physical	ADJ
ftr-362	1439	35	act	act	NOUN
ftr-362	1439	36	.	.	PUNCT
ftr-362	1440	1	•	•	NUM
ftr-362	1440	2	section	section	NOUN
ftr-362	1440	3	104(a)(2	104(a)(2	NUM
ftr-362	1440	4	)	)	PUNCT
ftr-362	1440	5	did	do	AUX
ftr-362	1440	6	not	not	PART
ftr-362	1440	7	apply	apply	VERB
ftr-362	1440	8	,	,	PUNCT
ftr-362	1440	9	because	because	SCONJ
ftr-362	1440	10	the	the	DET
ftr-362	1440	11	taxpayer	taxpayer	NOUN
ftr-362	1440	12	“	"	PUNCT
ftr-362	1440	13	unequivocally	unequivocally	ADV
ftr-362	1440	14	testified	testify	VERB
ftr-362	1440	15	that	that	SCONJ
ftr-362	1440	16	she	she	PRON
ftr-362	1440	17	suffered	suffer	VERB
ftr-362	1440	18	no	no	DET
ftr-362	1440	19	physical	physical	ADJ
ftr-362	1440	20	injuries	injury	NOUN
ftr-362	1440	21	as	as	ADP
ftr-362	1440	22	a	a	DET
ftr-362	1440	23	result	result	NOUN
ftr-362	1440	24	of	of	ADP
ftr-362	1440	25	her	her	PRON
ftr-362	1440	26	physical	physical	ADJ
ftr-362	1440	27	restraint	restraint	NOUN
ftr-362	1440	28	.	.	PUNCT
ftr-362	1440	29	”	"	PUNCT
ftr-362	1441	1	thus	thus	ADV
ftr-362	1441	2	,	,	PUNCT
ftr-362	1441	3	she	she	PRON
ftr-362	1441	4	had	have	AUX
ftr-362	1441	5	not	not	PART
ftr-362	1441	6	suffered	suffer	VERB
ftr-362	1441	7	personal	personal	ADJ
ftr-362	1441	8	physical	physical	ADJ
ftr-362	1441	9	injuries	injury	NOUN
ftr-362	1441	10	or	or	CCONJ
ftr-362	1441	11	physical	physical	ADJ
ftr-362	1441	12	sickness	sickness	NOUN
ftr-362	1441	13	.	.	PUNCT
ftr-362	1442	1	•	•	NUM
ftr-362	1442	2	the	the	DET
ftr-362	1442	3	court	court	NOUN
ftr-362	1442	4	of	of	ADP
ftr-362	1442	5	appeals	appeal	NOUN
ftr-362	1442	6	also	also	ADV
ftr-362	1442	7	rejected	reject	VERB
ftr-362	1442	8	as	as	ADP
ftr-362	1442	9	meritless	meritless	NOUN
ftr-362	1442	10	the	the	DET
ftr-362	1442	11	taxpayer	taxpayer	NOUN
ftr-362	1442	12	’s	’s	PART
ftr-362	1442	13	claim	claim	NOUN
ftr-362	1442	14	that	that	SCONJ
ftr-362	1442	15	damages	damage	NOUN
ftr-362	1442	16	received	receive	VERB
ftr-362	1442	17	for	for	ADP
ftr-362	1442	18	personal	personal	ADJ
ftr-362	1442	19	injuries	injury	NOUN
ftr-362	1442	20	are	be	AUX
ftr-362	1442	21	not	not	PART
ftr-362	1442	22	gross	gross	ADJ
ftr-362	1442	23	income	income	NOUN
ftr-362	1442	24	within	within	ADP
ftr-362	1442	25	the	the	DET
ftr-362	1442	26	meaning	meaning	NOUN
ftr-362	1442	27	of	of	ADP
ftr-362	1442	28	§	§	PROPN
ftr-362	1442	29	61(a	61(a	NUM
ftr-362	1442	30	)	)	PUNCT
ftr-362	1442	31	and	and	CCONJ
ftr-362	1442	32	that	that	SCONJ
ftr-362	1442	33	“	"	PUNCT
ftr-362	1442	34	§	§	PROPN
ftr-362	1442	35	104(a)(2	104(a)(2	NUM
ftr-362	1442	36	)	)	PUNCT
ftr-362	1442	37	,	,	PUNCT
ftr-362	1442	38	as	as	SCONJ
ftr-362	1442	39	amended	amend	VERB
ftr-362	1442	40	by	by	ADP
ftr-362	1442	41	congress	congress	PROPN
ftr-362	1442	42	in	in	ADP
ftr-362	1442	43	1996	1996	NUM
ftr-362	1442	44	,	,	PUNCT
ftr-362	1442	45	violates	violate	VERB
ftr-362	1442	46	the	the	DET
ftr-362	1442	47	sixteenth	sixteenth	ADJ
ftr-362	1442	48	amendment	amendment	NOUN
ftr-362	1442	49	to	to	ADP
ftr-362	1442	50	any	any	DET
ftr-362	1442	51	extent	extent	NOUN
ftr-362	1442	52	that	that	SCONJ
ftr-362	1442	53	it	it	PRON
ftr-362	1442	54	purports	purport	VERB
ftr-362	1442	55	to	to	PART
ftr-362	1442	56	subject	subject	VERB
ftr-362	1442	57	compensation	compensation	NOUN
ftr-362	1442	58	for	for	ADP
ftr-362	1442	59	personal	personal	ADJ
ftr-362	1442	60	injuries	injury	NOUN
ftr-362	1442	61	to	to	PART
ftr-362	1442	62	income	income	NOUN
ftr-362	1442	63	tax	tax	NOUN
ftr-362	1442	64	.	.	PUNCT
ftr-362	1442	65	”	"	PUNCT
ftr-362	1443	1	•	•	ADV
ftr-362	1443	2	apparently	apparently	ADV
ftr-362	1443	3	the	the	DET
ftr-362	1443	4	government	government	NOUN
ftr-362	1443	5	did	do	AUX
ftr-362	1443	6	not	not	PART
ftr-362	1443	7	cross	cross	VERB
ftr-362	1443	8	appeal	appeal	VERB
ftr-362	1443	9	the	the	DET
ftr-362	1443	10	tax	tax	NOUN
ftr-362	1443	11	court	court	NOUN
ftr-362	1443	12	’s	’s	PART
ftr-362	1443	13	failure	failure	NOUN
ftr-362	1443	14	to	to	PART
ftr-362	1443	15	impose	impose	VERB
ftr-362	1443	16	penalties	penalty	NOUN
ftr-362	1443	17	.	.	PUNCT
ftr-362	1444	1	in	in	ADP
ftr-362	1444	2	the	the	DET
ftr-362	1444	3	tax	tax	NOUN
ftr-362	1444	4	court	court	NOUN
ftr-362	1444	5	judge	judge	NOUN
ftr-362	1444	6	goeke	goeke	PROPN
ftr-362	1444	7	had	have	AUX
ftr-362	1444	8	refused	refuse	VERB
ftr-362	1444	9	to	to	PART
ftr-362	1444	10	uphold	uphold	VERB
ftr-362	1444	11	the	the	DET
ftr-362	1444	12	penalties	penalty	NOUN
ftr-362	1444	13	asserted	assert	VERB
ftr-362	1444	14	by	by	ADP
ftr-362	1444	15	the	the	DET
ftr-362	1444	16	irs	irs	PROPN
ftr-362	1444	17	because	because	SCONJ
ftr-362	1444	18	taxpayers	taxpayer	NOUN
ftr-362	1444	19	had	have	AUX
ftr-362	1444	20	received	receive	VERB
ftr-362	1444	21	“	"	PUNCT
ftr-362	1444	22	disinterested	disinterested	ADJ
ftr-362	1444	23	advice	advice	NOUN
ftr-362	1444	24	”	"	PUNCT
ftr-362	1444	25	that	that	PRON
ftr-362	1444	26	the	the	DET
ftr-362	1444	27	damages	damage	NOUN
ftr-362	1444	28	were	be	AUX
ftr-362	1444	29	not	not	PART
ftr-362	1444	30	includable	includable	ADJ
ftr-362	1444	31	in	in	ADP
ftr-362	1444	32	income	income	NOUN
ftr-362	1444	33	.	.	PUNCT
ftr-362	1445	1	the	the	DET
ftr-362	1445	2	advice	advice	NOUN
ftr-362	1445	3	came	come	VERB
ftr-362	1445	4	from	from	ADP
ftr-362	1445	5	taxpayer	taxpayer	NOUN
ftr-362	1445	6	’s	’s	PART
ftr-362	1445	7	lawyer	lawyer	NOUN
ftr-362	1445	8	,	,	PUNCT
ftr-362	1445	9	the	the	DET
ftr-362	1445	10	defendant	defendant	NOUN
ftr-362	1445	11	’s	’s	PART
ftr-362	1445	12	lawyer	lawyer	NOUN
ftr-362	1445	13	,	,	PUNCT
ftr-362	1445	14	and	and	CCONJ
ftr-362	1445	15	the	the	DET
ftr-362	1445	16	mediator	mediator	NOUN
ftr-362	1445	17	who	who	PRON
ftr-362	1445	18	negotiated	negotiate	VERB
ftr-362	1445	19	the	the	DET
ftr-362	1445	20	settlement	settlement	NOUN
ftr-362	1445	21	.	.	PUNCT
ftr-362	1446	1	he	he	PRON
ftr-362	1446	2	concluded	conclude	VERB
ftr-362	1446	3	that	that	SCONJ
ftr-362	1446	4	the	the	DET
ftr-362	1446	5	taxpayers	taxpayer	NOUN
ftr-362	1446	6	“	"	PUNCT
ftr-362	1446	7	acted	act	VERB
ftr-362	1446	8	reasonably	reasonably	ADV
ftr-362	1446	9	and	and	CCONJ
ftr-362	1446	10	in	in	ADP
ftr-362	1446	11	good	good	ADJ
ftr-362	1446	12	faith	faith	NOUN
ftr-362	1446	13	when	when	SCONJ
ftr-362	1446	14	following	follow	VERB
ftr-362	1446	15	their	their	PRON
ftr-362	1446	16	advice	advice	NOUN
ftr-362	1446	17	and	and	CCONJ
ftr-362	1446	18	preparing	prepare	VERB
ftr-362	1446	19	their	their	PRON
ftr-362	1446	20	own	own	ADJ
ftr-362	1446	21	return	return	NOUN
ftr-362	1446	22	as	as	SCONJ
ftr-362	1446	23	they	they	PRON
ftr-362	1446	24	have	have	AUX
ftr-362	1446	25	done	do	VERB
ftr-362	1446	26	for	for	ADP
ftr-362	1446	27	over	over	ADP
ftr-362	1446	28	40	40	NUM
ftr-362	1446	29	years	year	NOUN
ftr-362	1446	30	,	,	PUNCT
ftr-362	1446	31	”	"	PUNCT
ftr-362	1446	32	because	because	SCONJ
ftr-362	1446	33	“	"	PUNCT
ftr-362	1446	34	[	[	X
ftr-362	1446	35	a]lthough	a]lthough	SCONJ
ftr-362	1446	36	none	none	NOUN
ftr-362	1446	37	of	of	ADP
ftr-362	1446	38	those	those	DET
ftr-362	1446	39	individuals	individual	NOUN
ftr-362	1446	40	had	have	VERB
ftr-362	1446	41	specialized	specialized	ADJ
ftr-362	1446	42	knowledge	knowledge	NOUN
ftr-362	1446	43	in	in	ADP
ftr-362	1446	44	tax	tax	NOUN
ftr-362	1446	45	law	law	NOUN
ftr-362	1446	46	,	,	PUNCT
ftr-362	1446	47	they	they	PRON
ftr-362	1446	48	were	be	AUX
ftr-362	1446	49	experienced	experience	VERB
ftr-362	1446	50	in	in	ADP
ftr-362	1446	51	personal	personal	ADJ
ftr-362	1446	52	injury	injury	NOUN
ftr-362	1446	53	lawsuits	lawsuit	NOUN
ftr-362	1446	54	and	and	CCONJ
ftr-362	1446	55	settlements	settlement	NOUN
ftr-362	1446	56	.	.	PUNCT
ftr-362	1446	57	”	"	PUNCT
ftr-362	1447	1	2	2	NUM
ftr-362	1447	2	.	.	X
ftr-362	1447	3	it	it	PRON
ftr-362	1447	4	looks	look	VERB
ftr-362	1447	5	like	like	SCONJ
ftr-362	1447	6	damages	damage	NOUN
ftr-362	1447	7	for	for	ADP
ftr-362	1447	8	physical	physical	ADJ
ftr-362	1447	9	sickness	sickness	NOUN
ftr-362	1447	10	caused	cause	VERB
ftr-362	1447	11	by	by	ADP
ftr-362	1447	12	emotional	emotional	ADJ
ftr-362	1447	13	distress	distress	NOUN
ftr-362	1447	14	can	can	AUX
ftr-362	1447	15	be	be	AUX
ftr-362	1447	16	excluded	exclude	VERB
ftr-362	1447	17	if	if	SCONJ
ftr-362	1447	18	they	they	PRON
ftr-362	1447	19	go	go	VERB
ftr-362	1447	20	beyond	beyond	ADP
ftr-362	1447	21	mere	mere	ADJ
ftr-362	1447	22	symptomatic	symptomatic	ADJ
ftr-362	1447	23	manifestations	manifestation	NOUN
ftr-362	1447	24	of	of	ADP
ftr-362	1447	25	the	the	DET
ftr-362	1447	26	underlying	underlying	ADJ
ftr-362	1447	27	emotional	emotional	ADJ
ftr-362	1447	28	distress	distress	NOUN
ftr-362	1447	29	.	.	PUNCT
ftr-362	1448	1	domeny	domeny	PROPN
ftr-362	1448	2	v.	v.	ADP
ftr-362	1448	3	commissioner	commissioner	PROPN
ftr-362	1448	4	,	,	PUNCT
ftr-362	1448	5	t.c	t.c	PROPN
ftr-362	1448	6	.	.	PROPN
ftr-362	1448	7	memo	memo	NOUN
ftr-362	1448	8	.	.	PUNCT
ftr-362	1449	1	2010	2010	NUM
ftr-362	1449	2	-	-	SYM
ftr-362	1449	3	9	9	NUM
ftr-362	1449	4	(	(	PUNCT
ftr-362	1449	5	1/13/10	1/13/10	NUM
ftr-362	1449	6	)	)	PUNCT
ftr-362	1449	7	.	.	PUNCT
ftr-362	1450	1	the	the	DET
ftr-362	1450	2	taxpayer	taxpayer	NOUN
ftr-362	1450	3	received	receive	VERB
ftr-362	1450	4	approximately	approximately	ADV
ftr-362	1450	5	$	$	SYM
ftr-362	1450	6	33,000	33,000	NUM
ftr-362	1450	7	in	in	ADP
ftr-362	1450	8	settlement	settlement	NOUN
ftr-362	1450	9	of	of	ADP
ftr-362	1450	10	claims	claim	NOUN
ftr-362	1450	11	for	for	ADP
ftr-362	1450	12	wrongful	wrongful	ADJ
ftr-362	1450	13	termination	termination	NOUN
ftr-362	1450	14	of	of	ADP
ftr-362	1450	15	employment	employment	NOUN
ftr-362	1450	16	and	and	CCONJ
ftr-362	1450	17	violations	violation	NOUN
ftr-362	1450	18	of	of	ADP
ftr-362	1450	19	various	various	ADJ
ftr-362	1450	20	civil	civil	ADJ
ftr-362	1450	21	rights	right	NOUN
ftr-362	1450	22	statutes	statute	NOUN
ftr-362	1450	23	.	.	PUNCT
ftr-362	1451	1	the	the	DET
ftr-362	1451	2	taxpayer	taxpayer	NOUN
ftr-362	1451	3	’s	’s	PART
ftr-362	1451	4	former	former	ADJ
ftr-362	1451	5	employer	employer	NOUN
ftr-362	1451	6	paid	pay	VERB
ftr-362	1451	7	approximately	approximately	ADV
ftr-362	1451	8	$	$	SYM
ftr-362	1451	9	8,000	8,000	NUM
ftr-362	1451	10	to	to	ADP
ftr-362	1451	11	her	she	PRON
ftr-362	1451	12	that	that	PRON
ftr-362	1451	13	was	be	AUX
ftr-362	1451	14	reflected	reflect	VERB
ftr-362	1451	15	on	on	ADP
ftr-362	1451	16	a	a	DET
ftr-362	1451	17	form	form	NOUN
ftr-362	1451	18	w-2	w-2	NOUN
ftr-362	1451	19	as	as	ADP
ftr-362	1451	20	employee	employee	NOUN
ftr-362	1451	21	compensation	compensation	NOUN
ftr-362	1451	22	,	,	PUNCT
ftr-362	1451	23	$	$	SYM
ftr-362	1451	24	8,000	8,000	NUM
ftr-362	1451	25	to	to	ADP
ftr-362	1451	26	the	the	DET
ftr-362	1451	27	taxpayer	taxpayer	NOUN
ftr-362	1451	28	’s	’s	PART
ftr-362	1451	29	lawyer	lawyer	NOUN
ftr-362	1451	30	,	,	PUNCT
ftr-362	1451	31	for	for	ADP
ftr-362	1451	32	which	which	PRON
ftr-362	1451	33	no	no	DET
ftr-362	1451	34	information	information	NOUN
ftr-362	1451	35	return	return	NOUN
ftr-362	1451	36	was	be	AUX
ftr-362	1451	37	filed	file	VERB
ftr-362	1451	38	,	,	PUNCT
ftr-362	1451	39	and	and	CCONJ
ftr-362	1451	40	$	$	SYM
ftr-362	1451	41	17,000	17,000	NUM
ftr-362	1451	42	to	to	ADP
ftr-362	1451	43	the	the	DET
ftr-362	1451	44	taxpayer	taxpayer	NOUN
ftr-362	1451	45	that	that	PRON
ftr-362	1451	46	was	be	AUX
ftr-362	1451	47	reflected	reflect	VERB
ftr-362	1451	48	on	on	ADP
ftr-362	1451	49	a	a	DET
ftr-362	1451	50	form	form	NOUN
ftr-362	1451	51	1099	1099	NUM
ftr-362	1451	52	-	-	PUNCT
ftr-362	1451	53	misc	misc	NOUN
ftr-362	1451	54	as	as	ADP
ftr-362	1451	55	“	"	PUNCT
ftr-362	1451	56	nonemployee	nonemployee	ADJ
ftr-362	1451	57	compensation	compensation	NOUN
ftr-362	1451	58	.	.	PUNCT
ftr-362	1451	59	”	"	PUNCT
ftr-362	1452	1	the	the	DET
ftr-362	1452	2	tax	tax	NOUN
ftr-362	1452	3	court	court	NOUN
ftr-362	1452	4	(	(	PUNCT
ftr-362	1452	5	judge	judge	NOUN
ftr-362	1452	6	gerber	gerber	PROPN
ftr-362	1452	7	)	)	PUNCT
ftr-362	1452	8	held	hold	VERB
ftr-362	1452	9	that	that	SCONJ
ftr-362	1452	10	the	the	DET
ftr-362	1452	11	$	$	SYM
ftr-362	1452	12	8,000	8,000	NUM
ftr-362	1452	13	paid	pay	VERB
ftr-362	1452	14	directly	directly	ADV
ftr-362	1452	15	to	to	ADP
ftr-362	1452	16	the	the	DET
ftr-362	1452	17	taxpayer	taxpayer	NOUN
ftr-362	1452	18	was	be	AUX
ftr-362	1452	19	includable	includable	ADJ
ftr-362	1452	20	wage	wage	NOUN
ftr-362	1452	21	compensation	compensation	NOUN
ftr-362	1452	22	,	,	PUNCT
ftr-362	1452	23	and	and	CCONJ
ftr-362	1452	24	the	the	DET
ftr-362	1452	25	remaining	remain	VERB
ftr-362	1452	26	amount	amount	NOUN
ftr-362	1452	27	was	be	AUX
ftr-362	1452	28	excludable	excludable	ADJ
ftr-362	1452	29	under	under	ADP
ftr-362	1452	30	§	§	PROPN
ftr-362	1452	31	104(a)(2	104(a)(2	NUM
ftr-362	1452	32	)	)	PUNCT
ftr-362	1452	33	as	as	ADP
ftr-362	1452	34	damages	damage	NOUN
ftr-362	1452	35	for	for	ADP
ftr-362	1452	36	physical	physical	ADJ
ftr-362	1452	37	636	636	NUM
ftr-362	1453	1	florida	florida	PROPN
ftr-362	1453	2	tax	tax	NOUN
ftr-362	1453	3	review	review	NOUN
ftr-362	1454	1	[	[	X
ftr-362	1454	2	vol	vol	NOUN
ftr-362	1454	3	.	.	PUNCT
ftr-362	1454	4	10:9	10:9	NUM
ftr-362	1454	5	injuries	injury	NOUN
ftr-362	1454	6	attributable	attributable	ADJ
ftr-362	1454	7	to	to	ADP
ftr-362	1454	8	exacerbation	exacerbation	NOUN
ftr-362	1454	9	of	of	ADP
ftr-362	1454	10	multiple	multiple	ADJ
ftr-362	1454	11	sclerosis	sclerosis	NOUN
ftr-362	1454	12	caused	cause	VERB
ftr-362	1454	13	by	by	ADP
ftr-362	1454	14	a	a	DET
ftr-362	1454	15	hostile	hostile	ADJ
ftr-362	1454	16	work	work	NOUN
ftr-362	1454	17	environment	environment	NOUN
ftr-362	1454	18	.	.	PUNCT
ftr-362	1455	1	the	the	DET
ftr-362	1455	2	payor	payor	NOUN
ftr-362	1455	3	-	-	PUNCT
ftr-362	1455	4	former	former	ADJ
ftr-362	1455	5	employer	employer	NOUN
ftr-362	1455	6	’s	’s	PART
ftr-362	1455	7	intent	intent	NOUN
ftr-362	1455	8	in	in	ADP
ftr-362	1455	9	settlement	settlement	NOUN
ftr-362	1455	10	of	of	ADP
ftr-362	1455	11	the	the	DET
ftr-362	1455	12	claim	claim	NOUN
ftr-362	1455	13	was	be	AUX
ftr-362	1455	14	evidenced	evidence	VERB
ftr-362	1455	15	by	by	ADP
ftr-362	1455	16	the	the	DET
ftr-362	1455	17	issuance	issuance	NOUN
ftr-362	1455	18	of	of	ADP
ftr-362	1455	19	separate	separate	ADJ
ftr-362	1455	20	checks	check	NOUN
ftr-362	1455	21	and	and	CCONJ
ftr-362	1455	22	different	different	ADJ
ftr-362	1455	23	information	information	NOUN
ftr-362	1455	24	returns	return	NOUN
ftr-362	1455	25	;	;	PUNCT
ftr-362	1455	26	these	these	DET
ftr-362	1455	27	facts	fact	NOUN
ftr-362	1455	28	indicated	indicate	VERB
ftr-362	1455	29	that	that	SCONJ
ftr-362	1455	30	the	the	DET
ftr-362	1455	31	former	former	ADJ
ftr-362	1455	32	employer	employer	NOUN
ftr-362	1455	33	intended	intend	VERB
ftr-362	1455	34	the	the	DET
ftr-362	1455	35	amount	amount	NOUN
ftr-362	1455	36	in	in	ADP
ftr-362	1455	37	excess	excess	NOUN
ftr-362	1455	38	of	of	ADP
ftr-362	1455	39	wages	wage	NOUN
ftr-362	1455	40	due	due	ADJ
ftr-362	1455	41	to	to	PART
ftr-362	1455	42	be	be	AUX
ftr-362	1455	43	in	in	ADP
ftr-362	1455	44	settlement	settlement	NOUN
ftr-362	1455	45	of	of	ADP
ftr-362	1455	46	tort	tort	NOUN
ftr-362	1455	47	claims	claim	NOUN
ftr-362	1455	48	for	for	ADP
ftr-362	1455	49	physical	physical	ADJ
ftr-362	1455	50	injuries	injury	NOUN
ftr-362	1455	51	attributable	attributable	ADJ
ftr-362	1455	52	to	to	ADP
ftr-362	1455	53	the	the	DET
ftr-362	1455	54	exacerbation	exacerbation	NOUN
ftr-362	1455	55	of	of	ADP
ftr-362	1455	56	multiple	multiple	ADJ
ftr-362	1455	57	sclerosis	sclerosis	NOUN
ftr-362	1455	58	.	.	PUNCT
ftr-362	1456	1	•	•	NUM
ftr-362	1456	2	the	the	DET
ftr-362	1456	3	legislative	legislative	ADJ
ftr-362	1456	4	history	history	NOUN
ftr-362	1456	5	indicates	indicate	VERB
ftr-362	1456	6	that	that	SCONJ
ftr-362	1456	7	physical	physical	ADJ
ftr-362	1456	8	manifestations	manifestation	NOUN
ftr-362	1456	9	of	of	ADP
ftr-362	1456	10	emotional	emotional	ADJ
ftr-362	1456	11	distress	distress	NOUN
ftr-362	1456	12	,	,	PUNCT
ftr-362	1456	13	such	such	ADJ
ftr-362	1456	14	as	as	ADP
ftr-362	1456	15	insomnia	insomnia	NOUN
ftr-362	1456	16	,	,	PUNCT
ftr-362	1456	17	headaches	headache	NOUN
ftr-362	1456	18	,	,	PUNCT
ftr-362	1456	19	and	and	CCONJ
ftr-362	1456	20	stomach	stomach	NOUN
ftr-362	1456	21	disorders	disorder	NOUN
ftr-362	1456	22	,	,	PUNCT
ftr-362	1456	23	are	be	AUX
ftr-362	1456	24	not	not	PART
ftr-362	1456	25	to	to	PART
ftr-362	1456	26	be	be	AUX
ftr-362	1456	27	treated	treat	VERB
ftr-362	1456	28	as	as	ADP
ftr-362	1456	29	physical	physical	ADJ
ftr-362	1456	30	injuries	injury	NOUN
ftr-362	1456	31	.	.	PUNCT
ftr-362	1457	1	h.r	h.r	PROPN
ftr-362	1457	2	.	.	PROPN
ftr-362	1457	3	rep	rep	PROPN
ftr-362	1457	4	.	.	PROPN
ftr-362	1458	1	no	no	INTJ
ftr-362	1458	2	.	.	NOUN
ftr-362	1459	1	737	737	NUM
ftr-362	1459	2	,	,	PUNCT
ftr-362	1459	3	104th	104th	ADJ
ftr-362	1459	4	cong	cong	NOUN
ftr-362	1459	5	.	.	PROPN
ftr-362	1459	6	,	,	PUNCT
ftr-362	1459	7	2d	2d	PROPN
ftr-362	1459	8	sess	sess	NOUN
ftr-362	1459	9	.	.	PUNCT
ftr-362	1460	1	143	143	NUM
ftr-362	1460	2	,	,	PUNCT
ftr-362	1460	3	n.56	n.56	PRON
ftr-362	1460	4	(	(	PUNCT
ftr-362	1460	5	1996	1996	NUM
ftr-362	1460	6	)	)	PUNCT
ftr-362	1460	7	.	.	PUNCT
ftr-362	1461	1	3	3	X
ftr-362	1461	2	.	.	X
ftr-362	1461	3	having	have	VERB
ftr-362	1461	4	a	a	DET
ftr-362	1461	5	heart	heart	NOUN
ftr-362	1461	6	attack	attack	NOUN
ftr-362	1461	7	can	can	AUX
ftr-362	1461	8	improve	improve	VERB
ftr-362	1461	9	your	your	PRON
ftr-362	1461	10	tax	tax	NOUN
ftr-362	1461	11	health	health	NOUN
ftr-362	1461	12	.	.	PUNCT
ftr-362	1462	1	parkinson	parkinson	PROPN
ftr-362	1462	2	v.	v.	PROPN
ftr-362	1462	3	commissioner	commissioner	PROPN
ftr-362	1462	4	,	,	PUNCT
ftr-362	1462	5	t.c	t.c	PROPN
ftr-362	1462	6	.	.	PROPN
ftr-362	1462	7	memo	memo	NOUN
ftr-362	1462	8	.	.	PUNCT
ftr-362	1463	1	2010	2010	NUM
ftr-362	1463	2	-	-	SYM
ftr-362	1463	3	142	142	NUM
ftr-362	1463	4	(	(	PUNCT
ftr-362	1463	5	6/28/10	6/28/10	NUM
ftr-362	1463	6	)	)	PUNCT
ftr-362	1463	7	.	.	PUNCT
ftr-362	1464	1	the	the	DET
ftr-362	1464	2	tax	tax	NOUN
ftr-362	1464	3	court	court	NOUN
ftr-362	1464	4	(	(	PUNCT
ftr-362	1464	5	judge	judge	PROPN
ftr-362	1464	6	thornton	thornton	PROPN
ftr-362	1464	7	)	)	PUNCT
ftr-362	1464	8	held	hold	VERB
ftr-362	1464	9	that	that	SCONJ
ftr-362	1464	10	one	one	NUM
ftr-362	1464	11	-	-	PUNCT
ftr-362	1464	12	half	half	NOUN
ftr-362	1464	13	of	of	ADP
ftr-362	1464	14	the	the	DET
ftr-362	1464	15	amount	amount	NOUN
ftr-362	1464	16	received	receive	VERB
ftr-362	1464	17	by	by	ADP
ftr-362	1464	18	the	the	DET
ftr-362	1464	19	taxpayer	taxpayer	NOUN
ftr-362	1464	20	in	in	ADP
ftr-362	1464	21	settlement	settlement	NOUN
ftr-362	1464	22	of	of	ADP
ftr-362	1464	23	suit	suit	NOUN
ftr-362	1464	24	for	for	ADP
ftr-362	1464	25	intentional	intentional	ADJ
ftr-362	1464	26	infliction	infliction	NOUN
ftr-362	1464	27	of	of	ADP
ftr-362	1464	28	emotional	emotional	ADJ
ftr-362	1464	29	distress	distress	NOUN
ftr-362	1464	30	was	be	AUX
ftr-362	1464	31	excludable	excludable	ADJ
ftr-362	1464	32	under	under	ADP
ftr-362	1464	33	§	§	PROPN
ftr-362	1464	34	104(a)(2	104(a)(2	NUM
ftr-362	1464	35	)	)	PUNCT
ftr-362	1464	36	,	,	PUNCT
ftr-362	1464	37	because	because	SCONJ
ftr-362	1464	38	the	the	DET
ftr-362	1464	39	payor	payor	NOUN
ftr-362	1464	40	intended	intend	VERB
ftr-362	1464	41	it	it	PRON
ftr-362	1464	42	to	to	PART
ftr-362	1464	43	be	be	AUX
ftr-362	1464	44	compensation	compensation	NOUN
ftr-362	1464	45	for	for	ADP
ftr-362	1464	46	a	a	DET
ftr-362	1464	47	heart	heart	NOUN
ftr-362	1464	48	attack	attack	NOUN
ftr-362	1464	49	suffered	suffer	VERB
ftr-362	1464	50	as	as	ADP
ftr-362	1464	51	a	a	DET
ftr-362	1464	52	result	result	NOUN
ftr-362	1464	53	of	of	ADP
ftr-362	1464	54	the	the	DET
ftr-362	1464	55	emotional	emotional	ADJ
ftr-362	1464	56	distress	distress	NOUN
ftr-362	1464	57	.	.	PUNCT
ftr-362	1465	1	he	he	PRON
ftr-362	1465	2	reasoned	reason	VERB
ftr-362	1465	3	that	that	SCONJ
ftr-362	1465	4	“	"	PUNCT
ftr-362	1465	5	a	a	DET
ftr-362	1465	6	heart	heart	NOUN
ftr-362	1465	7	attack	attack	NOUN
ftr-362	1465	8	and	and	CCONJ
ftr-362	1465	9	its	its	PRON
ftr-362	1465	10	physical	physical	ADJ
ftr-362	1465	11	aftereffects	aftereffect	NOUN
ftr-362	1465	12	constitute	constitute	VERB
ftr-362	1465	13	physical	physical	ADJ
ftr-362	1465	14	injury	injury	NOUN
ftr-362	1465	15	or	or	CCONJ
ftr-362	1465	16	sickness	sickness	NOUN
ftr-362	1465	17	rather	rather	ADV
ftr-362	1465	18	than	than	ADP
ftr-362	1465	19	mere	mere	ADJ
ftr-362	1465	20	subjective	subjective	ADJ
ftr-362	1465	21	sensations	sensation	NOUN
ftr-362	1465	22	or	or	CCONJ
ftr-362	1465	23	symptoms	symptom	NOUN
ftr-362	1465	24	of	of	ADP
ftr-362	1465	25	emotional	emotional	ADJ
ftr-362	1465	26	distress	distress	NOUN
ftr-362	1465	27	.	.	PUNCT
ftr-362	1465	28	”	"	PUNCT
ftr-362	1466	1	the	the	DET
ftr-362	1466	2	other	other	ADJ
ftr-362	1466	3	one	one	NUM
ftr-362	1466	4	-	-	PUNCT
ftr-362	1466	5	half	half	NOUN
ftr-362	1466	6	of	of	ADP
ftr-362	1466	7	the	the	DET
ftr-362	1466	8	settlement	settlement	NOUN
ftr-362	1466	9	was	be	AUX
ftr-362	1466	10	not	not	PART
ftr-362	1466	11	excludable	excludable	ADJ
ftr-362	1466	12	because	because	SCONJ
ftr-362	1466	13	it	it	PRON
ftr-362	1466	14	was	be	AUX
ftr-362	1466	15	compensation	compensation	NOUN
ftr-362	1466	16	for	for	ADP
ftr-362	1466	17	the	the	DET
ftr-362	1466	18	emotional	emotional	ADJ
ftr-362	1466	19	distress	distress	NOUN
ftr-362	1466	20	itself	itself	PRON
ftr-362	1466	21	.	.	PUNCT
ftr-362	1467	1	4	4	X
ftr-362	1467	2	.	.	X
ftr-362	1467	3	the	the	DET
ftr-362	1467	4	irs	irs	PROPN
ftr-362	1467	5	will	will	AUX
ftr-362	1467	6	treat	treat	VERB
ftr-362	1467	7	innocent	innocent	ADJ
ftr-362	1467	8	ex	ex	NOUN
ftr-362	1467	9	-	-	NOUN
ftr-362	1467	10	cons	con	NOUN
ftr-362	1467	11	better	well	ADV
ftr-362	1467	12	than	than	ADP
ftr-362	1467	13	innocent	innocent	ADJ
ftr-362	1467	14	victims	victim	NOUN
ftr-362	1467	15	of	of	ADP
ftr-362	1467	16	sexual	sexual	ADJ
ftr-362	1467	17	harassment	harassment	NOUN
ftr-362	1467	18	.	.	PUNCT
ftr-362	1468	1	ilm	ilm	NOUN
ftr-362	1468	2	201045023	201045023	NUM
ftr-362	1468	3	,	,	PUNCT
ftr-362	1468	4	tax	tax	NOUN
ftr-362	1468	5	treatment	treatment	NOUN
ftr-362	1468	6	of	of	ADP
ftr-362	1468	7	compensation	compensation	NOUN
ftr-362	1468	8	to	to	PART
ftr-362	1468	9	exonerated	exonerated	ADJ
ftr-362	1468	10	prisoners	prisoner	NOUN
ftr-362	1468	11	(	(	PUNCT
ftr-362	1468	12	11/4/10	11/4/10	NUM
ftr-362	1468	13	,	,	PUNCT
ftr-362	1468	14	released	release	VERB
ftr-362	1468	15	11/12/10	11/12/10	NUM
ftr-362	1468	16	)	)	PUNCT
ftr-362	1468	17	.	.	PUNCT
ftr-362	1469	1	an	an	DET
ftr-362	1469	2	individual	individual	NOUN
ftr-362	1469	3	who	who	PRON
ftr-362	1469	4	was	be	AUX
ftr-362	1469	5	wrongfully	wrongfully	ADV
ftr-362	1469	6	convicted	convict	VERB
ftr-362	1469	7	of	of	ADP
ftr-362	1469	8	a	a	DET
ftr-362	1469	9	crime	crime	NOUN
ftr-362	1469	10	and	and	CCONJ
ftr-362	1469	11	was	be	AUX
ftr-362	1469	12	wrongfully	wrongfully	ADV
ftr-362	1469	13	incarcerated	incarcerate	VERB
ftr-362	1469	14	for	for	ADP
ftr-362	1469	15	several	several	ADJ
ftr-362	1469	16	years	year	NOUN
ftr-362	1469	17	may	may	AUX
ftr-362	1469	18	exclude	exclude	VERB
ftr-362	1469	19	from	from	ADP
ftr-362	1469	20	gross	gross	ADJ
ftr-362	1469	21	income	income	NOUN
ftr-362	1469	22	under	under	ADP
ftr-362	1469	23	§	§	PROPN
ftr-362	1469	24	104(a)(2	104(a)(2	NUM
ftr-362	1469	25	)	)	PUNCT
ftr-362	1469	26	the	the	DET
ftr-362	1469	27	compensation	compensation	NOUN
ftr-362	1469	28	he	he	PRON
ftr-362	1469	29	receives	receive	VERB
ftr-362	1469	30	from	from	ADP
ftr-362	1469	31	the	the	DET
ftr-362	1469	32	state	state	NOUN
ftr-362	1469	33	where	where	SCONJ
ftr-362	1469	34	“	"	PUNCT
ftr-362	1469	35	[	[	X
ftr-362	1469	36	t]he	t]he	ADV
ftr-362	1469	37	individual	individual	ADJ
ftr-362	1469	38	suffered	suffer	VERB
ftr-362	1469	39	physical	physical	ADJ
ftr-362	1469	40	injuries	injury	NOUN
ftr-362	1469	41	and	and	CCONJ
ftr-362	1469	42	physical	physical	ADJ
ftr-362	1469	43	sickness	sickness	NOUN
ftr-362	1469	44	while	while	SCONJ
ftr-362	1469	45	incarcerated	incarcerate	VERB
ftr-362	1469	46	.	.	PUNCT
ftr-362	1469	47	”	"	PUNCT
ftr-362	1470	1	it	it	PRON
ftr-362	1470	2	may	may	AUX
ftr-362	1470	3	have	have	AUX
ftr-362	1470	4	helped	help	VERB
ftr-362	1470	5	the	the	DET
ftr-362	1470	6	result	result	NOUN
ftr-362	1470	7	that	that	SCONJ
ftr-362	1470	8	one	one	NUM
ftr-362	1470	9	of	of	ADP
ftr-362	1470	10	the	the	DET
ftr-362	1470	11	individuals	individual	NOUN
ftr-362	1470	12	involved	involve	VERB
ftr-362	1470	13	,	,	PUNCT
ftr-362	1470	14	while	while	SCONJ
ftr-362	1470	15	meeting	meet	VERB
ftr-362	1470	16	with	with	ADP
ftr-362	1470	17	irs	irs	PROPN
ftr-362	1470	18	officials	official	NOUN
ftr-362	1470	19	,	,	PUNCT
ftr-362	1470	20	suffered	suffer	VERB
ftr-362	1470	21	a	a	DET
ftr-362	1470	22	seizure	seizure	NOUN
ftr-362	1470	23	and	and	CCONJ
ftr-362	1470	24	had	have	VERB
ftr-362	1470	25	to	to	PART
ftr-362	1470	26	be	be	AUX
ftr-362	1470	27	carried	carry	VERB
ftr-362	1470	28	out	out	ADP
ftr-362	1470	29	of	of	ADP
ftr-362	1470	30	the	the	DET
ftr-362	1470	31	room	room	NOUN
ftr-362	1470	32	by	by	ADP
ftr-362	1470	33	paramedics	paramedic	NOUN
ftr-362	1470	34	–	–	PUNCT
ftr-362	1470	35	apparently	apparently	ADV
ftr-362	1470	36	the	the	DET
ftr-362	1470	37	result	result	NOUN
ftr-362	1470	38	of	of	ADP
ftr-362	1470	39	head	head	NOUN
ftr-362	1470	40	injuries	injury	NOUN
ftr-362	1470	41	sustained	sustain	VERB
ftr-362	1470	42	while	while	SCONJ
ftr-362	1470	43	in	in	ADP
ftr-362	1470	44	prison	prison	NOUN
ftr-362	1470	45	.	.	PUNCT
ftr-362	1471	1	•	•	PUNCT
ftr-362	1472	1	but	but	CCONJ
ftr-362	1472	2	see	see	VERB
ftr-362	1472	3	plr	plr	NOUN
ftr-362	1472	4	200041022	200041022	NUM
ftr-362	1472	5	(	(	PUNCT
ftr-362	1472	6	7/17/00	7/17/00	NUM
ftr-362	1472	7	)	)	PUNCT
ftr-362	1472	8	,	,	PUNCT
ftr-362	1472	9	which	which	PRON
ftr-362	1472	10	required	require	VERB
ftr-362	1472	11	that	that	SCONJ
ftr-362	1472	12	a	a	DET
ftr-362	1472	13	damage	damage	NOUN
ftr-362	1472	14	award	award	NOUN
ftr-362	1472	15	for	for	ADP
ftr-362	1472	16	sexual	sexual	ADJ
ftr-362	1472	17	harassment	harassment	NOUN
ftr-362	1472	18	be	be	AUX
ftr-362	1472	19	allocated	allocate	VERB
ftr-362	1472	20	between	between	ADP
ftr-362	1472	21	(	(	PUNCT
ftr-362	1472	22	a	a	PRON
ftr-362	1472	23	)	)	PUNCT
ftr-362	1472	24	punitive	punitive	ADJ
ftr-362	1472	25	damages	damage	NOUN
ftr-362	1472	26	and	and	CCONJ
ftr-362	1472	27	compensatory	compensatory	ADJ
ftr-362	1472	28	damages	damage	NOUN
ftr-362	1472	29	allocable	allocable	ADJ
ftr-362	1472	30	to	to	ADP
ftr-362	1472	31	period	period	NOUN
ftr-362	1472	32	before	before	ADP
ftr-362	1472	33	the	the	DET
ftr-362	1472	34	first	first	ADJ
ftr-362	1472	35	physical	physical	ADJ
ftr-362	1472	36	injury	injury	NOUN
ftr-362	1472	37	,	,	PUNCT
ftr-362	1472	38	and	and	CCONJ
ftr-362	1472	39	(	(	PUNCT
ftr-362	1472	40	b	b	X
ftr-362	1472	41	)	)	PUNCT
ftr-362	1472	42	damages	damage	NOUN
ftr-362	1472	43	allocable	allocable	ADJ
ftr-362	1472	44	to	to	ADP
ftr-362	1472	45	the	the	DET
ftr-362	1472	46	period	period	NOUN
ftr-362	1472	47	after	after	ADP
ftr-362	1472	48	the	the	DET
ftr-362	1472	49	first	first	ADJ
ftr-362	1472	50	physical	physical	ADJ
ftr-362	1472	51	injury	injury	NOUN
ftr-362	1472	52	.	.	PUNCT
ftr-362	1473	1	5	5	X
ftr-362	1473	2	.	.	X
ftr-362	1473	3	when	when	SCONJ
ftr-362	1473	4	the	the	DET
ftr-362	1473	5	taxpayer	taxpayer	NOUN
ftr-362	1473	6	lives	live	VERB
ftr-362	1473	7	in	in	ADP
ftr-362	1473	8	florida	florida	PROPN
ftr-362	1473	9	,	,	PUNCT
ftr-362	1473	10	the	the	DET
ftr-362	1473	11	gross	gross	ADJ
ftr-362	1473	12	income	income	NOUN
ftr-362	1473	13	tax	tax	NOUN
ftr-362	1473	14	a	a	PRON
ftr-362	1473	15	/	/	SYM
ftr-362	1473	16	k	k	NOUN
ftr-362	1473	17	/	/	SYM
ftr-362	1473	18	a	a	DET
ftr-362	1473	19	the	the	DET
ftr-362	1473	20	amt	amt	PROPN
ftr-362	1473	21	does	do	AUX
ftr-362	1473	22	n’t	not	PART
ftr-362	1473	23	bite	bite	VERB
ftr-362	1473	24	as	as	ADV
ftr-362	1473	25	hard	hard	ADV
ftr-362	1473	26	.	.	PUNCT
ftr-362	1474	1	campbell	campbell	PROPN
ftr-362	1474	2	v.	v.	PROPN
ftr-362	1474	3	commissioner	commissioner	PROPN
ftr-362	1474	4	,	,	PUNCT
ftr-362	1474	5	134	134	NUM
ftr-362	1474	6	t.c	t.c	NOUN
ftr-362	1474	7	.	.	PROPN
ftr-362	1474	8	20	20	NUM
ftr-362	1474	9	(	(	PUNCT
ftr-362	1474	10	1/21/10	1/21/10	NUM
ftr-362	1474	11	)	)	PUNCT
ftr-362	1474	12	.	.	PUNCT
ftr-362	1475	1	the	the	DET
ftr-362	1475	2	taxpayer	taxpayer	NOUN
ftr-362	1475	3	recovered	recover	VERB
ftr-362	1475	4	a	a	DET
ftr-362	1475	5	gross	gross	ADJ
ftr-362	1475	6	award	award	NOUN
ftr-362	1475	7	of	of	ADP
ftr-362	1475	8	$	$	SYM
ftr-362	1475	9	8.75	8.75	NUM
ftr-362	1475	10	million	million	NUM
ftr-362	1475	11	as	as	ADP
ftr-362	1475	12	a	a	DET
ftr-362	1475	13	relator	relator	NOUN
ftr-362	1475	14	in	in	ADP
ftr-362	1475	15	a	a	DET
ftr-362	1475	16	qui	qui	X
ftr-362	1475	17	tam	tam	NOUN
ftr-362	1475	18	action	action	NOUN
ftr-362	1475	19	on	on	ADP
ftr-362	1475	20	behalf	behalf	NOUN
ftr-362	1475	21	of	of	ADP
ftr-362	1475	22	the	the	DET
ftr-362	1475	23	united	united	PROPN
ftr-362	1475	24	states	states	PROPN
ftr-362	1475	25	government	government	NOUN
ftr-362	1475	26	against	against	ADP
ftr-362	1475	27	a	a	DET
ftr-362	1475	28	military	military	ADJ
ftr-362	1475	29	contractor	contractor	NOUN
ftr-362	1475	30	,	,	PUNCT
ftr-362	1475	31	and	and	CCONJ
ftr-362	1475	32	paid	pay	VERB
ftr-362	1475	33	$	$	SYM
ftr-362	1475	34	3.5	3.5	NUM
ftr-362	1475	35	million	million	NUM
ftr-362	1475	36	of	of	ADP
ftr-362	1475	37	attorney	attorney	NOUN
ftr-362	1475	38	’s	’s	PART
ftr-362	1475	39	2011	2011	NUM
ftr-362	1475	40	]	]	PUNCT
ftr-362	1475	41	recent	recent	ADJ
ftr-362	1475	42	developments	development	NOUN
ftr-362	1475	43	in	in	ADP
ftr-362	1475	44	federal	federal	ADJ
ftr-362	1475	45	income	income	NOUN
ftr-362	1475	46	taxation	taxation	NOUN
ftr-362	1475	47	637	637	NUM
ftr-362	1475	48	fees	fee	NOUN
ftr-362	1475	49	,	,	PUNCT
ftr-362	1475	50	which	which	DET
ftr-362	1475	51	amount	amount	NOUN
ftr-362	1475	52	was	be	AUX
ftr-362	1475	53	retained	retain	VERB
ftr-362	1475	54	by	by	ADP
ftr-362	1475	55	the	the	DET
ftr-362	1475	56	taxpayer	taxpayer	NOUN
ftr-362	1475	57	’s	’s	PART
ftr-362	1475	58	attorney	attorney	NOUN
ftr-362	1475	59	to	to	ADP
ftr-362	1475	60	whom	whom	PRON
ftr-362	1475	61	the	the	DET
ftr-362	1475	62	$	$	SYM
ftr-362	1475	63	8.75	8.75	NUM
ftr-362	1475	64	million	million	NUM
ftr-362	1475	65	had	have	AUX
ftr-362	1475	66	been	be	AUX
ftr-362	1475	67	remitted	remit	VERB
ftr-362	1475	68	;	;	PUNCT
ftr-362	1475	69	the	the	DET
ftr-362	1475	70	taxpayer	taxpayer	NOUN
ftr-362	1475	71	received	receive	VERB
ftr-362	1475	72	only	only	ADV
ftr-362	1475	73	$	$	SYM
ftr-362	1475	74	5.25	5.25	NUM
ftr-362	1475	75	million	million	NUM
ftr-362	1475	76	from	from	ADP
ftr-362	1475	77	his	his	PRON
ftr-362	1475	78	attorney	attorney	NOUN
ftr-362	1475	79	.	.	PUNCT
ftr-362	1476	1	the	the	DET
ftr-362	1476	2	tax	tax	NOUN
ftr-362	1476	3	court	court	NOUN
ftr-362	1476	4	(	(	PUNCT
ftr-362	1476	5	judge	judge	PROPN
ftr-362	1476	6	wells	wells	PROPN
ftr-362	1476	7	)	)	PUNCT
ftr-362	1476	8	held	hold	VERB
ftr-362	1476	9	that	that	SCONJ
ftr-362	1476	10	the	the	DET
ftr-362	1476	11	entire	entire	ADJ
ftr-362	1476	12	gross	gross	ADJ
ftr-362	1476	13	award	award	NOUN
ftr-362	1476	14	of	of	ADP
ftr-362	1476	15	$	$	SYM
ftr-362	1476	16	8.75	8.75	NUM
ftr-362	1476	17	million	million	NUM
ftr-362	1476	18	was	be	AUX
ftr-362	1476	19	includable	includable	ADJ
ftr-362	1476	20	in	in	ADP
ftr-362	1476	21	gross	gross	ADJ
ftr-362	1476	22	income	income	NOUN
ftr-362	1476	23	,	,	PUNCT
ftr-362	1476	24	and	and	CCONJ
ftr-362	1476	25	the	the	DET
ftr-362	1476	26	$	$	SYM
ftr-362	1476	27	3.5	3.5	NUM
ftr-362	1476	28	million	million	NUM
ftr-362	1476	29	of	of	ADP
ftr-362	1476	30	attorney	attorney	NOUN
ftr-362	1476	31	’s	’s	PART
ftr-362	1476	32	fees	fee	NOUN
ftr-362	1476	33	was	be	AUX
ftr-362	1476	34	deductible	deductible	ADJ
ftr-362	1476	35	as	as	ADP
ftr-362	1476	36	a	a	DET
ftr-362	1476	37	miscellaneous	miscellaneous	ADJ
ftr-362	1476	38	itemized	itemize	VERB
ftr-362	1476	39	deduction	deduction	NOUN
ftr-362	1476	40	.	.	PUNCT
ftr-362	1477	1	•	•	NUM
ftr-362	1477	2	“	"	PUNCT
ftr-362	1477	3	qui	qui	X
ftr-362	1477	4	tam	tam	PROPN
ftr-362	1477	5	”	"	PUNCT
ftr-362	1477	6	is	be	AUX
ftr-362	1477	7	an	an	DET
ftr-362	1477	8	abbreviation	abbreviation	NOUN
ftr-362	1477	9	of	of	ADP
ftr-362	1477	10	the	the	DET
ftr-362	1477	11	latin	latin	ADJ
ftr-362	1477	12	phrase	phrase	NOUN
ftr-362	1477	13	“	"	PUNCT
ftr-362	1477	14	qui	qui	X
ftr-362	1477	15	tam	tam	X
ftr-362	1477	16	pro	pro	PROPN
ftr-362	1477	17	domino	domino	PROPN
ftr-362	1477	18	rege	rege	PROPN
ftr-362	1477	19	quam	quam	PROPN
ftr-362	1477	20	pro	pro	X
ftr-362	1477	21	se	se	X
ftr-362	1477	22	ipso	ipso	PROPN
ftr-362	1477	23	in	in	ADP
ftr-362	1477	24	hac	hac	PROPN
ftr-362	1477	25	parte	parte	NOUN
ftr-362	1477	26	sequitor	sequitor	NOUN
ftr-362	1477	27	,	,	PUNCT
ftr-362	1477	28	”	"	PUNCT
ftr-362	1477	29	which	which	PRON
ftr-362	1477	30	means	mean	VERB
ftr-362	1477	31	“	"	PUNCT
ftr-362	1477	32	who	who	PRON
ftr-362	1477	33	pursues	pursue	VERB
ftr-362	1477	34	this	this	DET
ftr-362	1477	35	action	action	NOUN
ftr-362	1477	36	on	on	ADP
ftr-362	1477	37	our	our	PRON
ftr-362	1477	38	lord	lord	PROPN
ftr-362	1477	39	the	the	DET
ftr-362	1477	40	king	king	NOUN
ftr-362	1477	41	’s	’s	PART
ftr-362	1477	42	behalf	behalf	NOUN
ftr-362	1477	43	as	as	ADV
ftr-362	1477	44	well	well	ADV
ftr-362	1477	45	as	as	ADP
ftr-362	1477	46	his	his	PRON
ftr-362	1477	47	own	own	ADJ
ftr-362	1477	48	.	.	PUNCT
ftr-362	1477	49	”	"	PUNCT
ftr-362	1478	1	•	•	ADP
ftr-362	1478	2	the	the	DET
ftr-362	1478	3	tax	tax	NOUN
ftr-362	1478	4	year	year	NOUN
ftr-362	1478	5	involved	involve	VERB
ftr-362	1478	6	in	in	ADP
ftr-362	1478	7	this	this	DET
ftr-362	1478	8	case	case	NOUN
ftr-362	1478	9	(	(	PUNCT
ftr-362	1478	10	2003	2003	NUM
ftr-362	1478	11	)	)	PUNCT
ftr-362	1478	12	pre	pre	NOUN
ftr-362	1478	13	-	-	NOUN
ftr-362	1478	14	dates	date	VERB
ftr-362	1478	15	the	the	DET
ftr-362	1478	16	effective	effective	ADJ
ftr-362	1478	17	date	date	NOUN
ftr-362	1478	18	of	of	ADP
ftr-362	1478	19	2004	2004	NUM
ftr-362	1478	20	amendments	amendment	NOUN
ftr-362	1478	21	to	to	ADP
ftr-362	1478	22	§	§	PROPN
ftr-362	1478	23	62(a	62(a	PROPN
ftr-362	1478	24	)	)	PUNCT
ftr-362	1478	25	,	,	PUNCT
ftr-362	1478	26	which	which	PRON
ftr-362	1478	27	now	now	ADV
ftr-362	1478	28	permits	permit	VERB
ftr-362	1478	29	attorney	attorney	NOUN
ftr-362	1478	30	’s	’s	PART
ftr-362	1478	31	fees	fee	NOUN
ftr-362	1478	32	in	in	ADP
ftr-362	1478	33	a	a	DET
ftr-362	1478	34	false	false	ADJ
ftr-362	1478	35	claims	claim	NOUN
ftr-362	1478	36	act	act	NOUN
ftr-362	1478	37	case	case	NOUN
ftr-362	1478	38	to	to	PART
ftr-362	1478	39	be	be	AUX
ftr-362	1478	40	an	an	DET
ftr-362	1478	41	above	above	ADP
ftr-362	1478	42	-	-	PUNCT
ftr-362	1478	43	the	the	DET
ftr-362	1478	44	-	-	PUNCT
ftr-362	1478	45	line	line	NOUN
ftr-362	1478	46	deduction	deduction	NOUN
ftr-362	1478	47	.	.	PUNCT
ftr-362	1479	1	6	6	X
ftr-362	1479	2	.	.	X
ftr-362	1479	3	protecting	protect	VERB
ftr-362	1479	4	the	the	DET
ftr-362	1479	5	tax	tax	NOUN
ftr-362	1479	6	-	-	PUNCT
ftr-362	1479	7	free	free	ADJ
ftr-362	1479	8	treatment	treatment	NOUN
ftr-362	1479	9	of	of	ADP
ftr-362	1479	10	indian	indian	ADJ
ftr-362	1479	11	medical	medical	ADJ
ftr-362	1479	12	care	care	NOUN
ftr-362	1479	13	provided	provide	VERB
ftr-362	1479	14	from	from	ADP
ftr-362	1479	15	casino	casino	NOUN
ftr-362	1479	16	profits	profit	NOUN
ftr-362	1479	17	.	.	PUNCT
ftr-362	1480	1	the	the	DET
ftr-362	1480	2	2010	2010	NUM
ftr-362	1480	3	health	health	NOUN
ftr-362	1480	4	care	care	NOUN
ftr-362	1480	5	act	act	PROPN
ftr-362	1480	6	added	add	VERB
ftr-362	1480	7	new	new	ADJ
ftr-362	1480	8	§	§	PROPN
ftr-362	1480	9	139d	139d	PROPN
ftr-362	1480	10	,	,	PUNCT
ftr-362	1480	11	which	which	PRON
ftr-362	1480	12	expressly	expressly	ADV
ftr-362	1480	13	excludes	exclude	VERB
ftr-362	1480	14	from	from	ADP
ftr-362	1480	15	gross	gross	ADJ
ftr-362	1480	16	income	income	NOUN
ftr-362	1480	17	the	the	DET
ftr-362	1480	18	value	value	NOUN
ftr-362	1480	19	of	of	ADP
ftr-362	1480	20	certain	certain	ADJ
ftr-362	1480	21	indian	indian	ADJ
ftr-362	1480	22	tribe	tribe	PROPN
ftr-362	1480	23	health	health	PROPN
ftr-362	1480	24	care	care	PROPN
ftr-362	1480	25	benefits	benefit	NOUN
ftr-362	1480	26	.	.	PUNCT
ftr-362	1481	1	•	•	ADP
ftr-362	1481	2	these	these	DET
ftr-362	1481	3	benefits	benefit	NOUN
ftr-362	1481	4	might	might	AUX
ftr-362	1481	5	have	have	AUX
ftr-362	1481	6	been	be	AUX
ftr-362	1481	7	excludable	excludable	ADJ
ftr-362	1481	8	in	in	ADP
ftr-362	1481	9	any	any	DET
ftr-362	1481	10	event	event	NOUN
ftr-362	1481	11	under	under	ADP
ftr-362	1481	12	the	the	DET
ftr-362	1481	13	“	"	PUNCT
ftr-362	1481	14	common	common	ADJ
ftr-362	1481	15	law	law	NOUN
ftr-362	1481	16	”	"	PUNCT
ftr-362	1481	17	general	general	ADJ
ftr-362	1481	18	welfare	welfare	NOUN
ftr-362	1481	19	exclusion	exclusion	NOUN
ftr-362	1481	20	,	,	PUNCT
ftr-362	1481	21	but	but	CCONJ
ftr-362	1481	22	congress	congress	PROPN
ftr-362	1481	23	was	be	AUX
ftr-362	1481	24	concerned	concern	VERB
ftr-362	1481	25	by	by	ADP
ftr-362	1481	26	statements	statement	NOUN
ftr-362	1481	27	of	of	ADP
ftr-362	1481	28	some	some	DET
ftr-362	1481	29	irs	irs	PROPN
ftr-362	1481	30	officials	official	NOUN
ftr-362	1481	31	to	to	ADP
ftr-362	1481	32	the	the	DET
ftr-362	1481	33	effect	effect	NOUN
ftr-362	1481	34	that	that	SCONJ
ftr-362	1481	35	the	the	DET
ftr-362	1481	36	general	general	ADJ
ftr-362	1481	37	welfare	welfare	NOUN
ftr-362	1481	38	exclusion	exclusion	NOUN
ftr-362	1481	39	might	might	AUX
ftr-362	1481	40	not	not	PART
ftr-362	1481	41	apply	apply	VERB
ftr-362	1481	42	universally	universally	ADV
ftr-362	1481	43	to	to	ADP
ftr-362	1481	44	indian	indian	PROPN
ftr-362	1481	45	tribe	tribe	PROPN
ftr-362	1481	46	health	health	PROPN
ftr-362	1481	47	care	care	NOUN
ftr-362	1481	48	benefits	benefit	NOUN
ftr-362	1481	49	.	.	PUNCT
ftr-362	1482	1	although	although	SCONJ
ftr-362	1482	2	the	the	DET
ftr-362	1482	3	exclusion	exclusion	NOUN
ftr-362	1482	4	extends	extend	VERB
ftr-362	1482	5	only	only	ADV
ftr-362	1482	6	to	to	PART
ftr-362	1482	7	specified	specify	VERB
ftr-362	1482	8	benefits	benefit	NOUN
ftr-362	1482	9	,	,	PUNCT
ftr-362	1482	10	it	it	PRON
ftr-362	1482	11	broadly	broadly	ADV
ftr-362	1482	12	covers	cover	VERB
ftr-362	1482	13	most	most	ADJ
ftr-362	1482	14	health	health	NOUN
ftr-362	1482	15	insurance	insurance	NOUN
ftr-362	1482	16	,	,	PUNCT
ftr-362	1482	17	medical	medical	ADJ
ftr-362	1482	18	benefits	benefit	NOUN
ftr-362	1482	19	,	,	PUNCT
ftr-362	1482	20	and	and	CCONJ
ftr-362	1482	21	accident	accident	NOUN
ftr-362	1482	22	coverage	coverage	NOUN
ftr-362	1482	23	.	.	PUNCT
ftr-362	1483	1	7	7	X
ftr-362	1483	2	.	.	X
ftr-362	1483	3	bp	bp	PROPN
ftr-362	1483	4	is	be	AUX
ftr-362	1483	5	gon	go	VERB
ftr-362	1483	6	na	to	PART
ftr-362	1483	7	have	have	VERB
ftr-362	1483	8	to	to	PART
ftr-362	1483	9	send	send	VERB
ftr-362	1483	10	out	out	ADP
ftr-362	1483	11	a	a	DET
ftr-362	1483	12	whole	whole	ADJ
ftr-362	1483	13	lot	lot	NOUN
ftr-362	1483	14	of	of	ADP
ftr-362	1483	15	form	form	NOUN
ftr-362	1483	16	1099s	1099s	NUM
ftr-362	1483	17	.	.	PUNCT
ftr-362	1484	1	this	this	PRON
ftr-362	1484	2	will	will	AUX
ftr-362	1484	3	result	result	VERB
ftr-362	1484	4	in	in	ADP
ftr-362	1484	5	some	some	DET
ftr-362	1484	6	claimants	claimant	NOUN
ftr-362	1484	7	having	have	VERB
ftr-362	1484	8	to	to	PART
ftr-362	1484	9	file	file	VERB
ftr-362	1484	10	tax	tax	NOUN
ftr-362	1484	11	returns	return	NOUN
ftr-362	1484	12	for	for	ADP
ftr-362	1484	13	the	the	DET
ftr-362	1484	14	first	first	ADJ
ftr-362	1484	15	time	time	NOUN
ftr-362	1484	16	in	in	ADP
ftr-362	1484	17	their	their	PRON
ftr-362	1484	18	lives	life	NOUN
ftr-362	1484	19	.	.	PUNCT
ftr-362	1485	1	ir-2010	ir-2010	NOUN
ftr-362	1485	2	-	-	PUNCT
ftr-362	1485	3	078	078	NUM
ftr-362	1485	4	(	(	PUNCT
ftr-362	1485	5	6/25/10	6/25/10	NUM
ftr-362	1485	6	)	)	PUNCT
ftr-362	1485	7	,	,	PUNCT
ftr-362	1485	8	http://www.irs.gov/newsroom/article/0,,id=224886,00.html	http://www.irs.gov/newsroom/article/0,,id=224886,00.html	PROPN
ftr-362	1485	9	.	.	PUNCT
ftr-362	1486	1	the	the	DET
ftr-362	1486	2	irs	irs	PROPN
ftr-362	1486	3	has	have	AUX
ftr-362	1486	4	published	publish	VERB
ftr-362	1486	5	guidance	guidance	NOUN
ftr-362	1486	6	for	for	ADP
ftr-362	1486	7	individuals	individual	NOUN
ftr-362	1486	8	and	and	CCONJ
ftr-362	1486	9	businesses	business	NOUN
ftr-362	1486	10	affected	affect	VERB
ftr-362	1486	11	by	by	ADP
ftr-362	1486	12	the	the	DET
ftr-362	1486	13	oil	oil	NOUN
ftr-362	1486	14	spill	spill	NOUN
ftr-362	1486	15	in	in	ADP
ftr-362	1486	16	the	the	DET
ftr-362	1486	17	gulf	gulf	PROPN
ftr-362	1486	18	of	of	ADP
ftr-362	1486	19	mexico	mexico	PROPN
ftr-362	1486	20	.	.	PUNCT
ftr-362	1487	1	(	(	PUNCT
ftr-362	1487	2	1	1	X
ftr-362	1487	3	)	)	PUNCT
ftr-362	1487	4	taxpayers	taxpayer	NOUN
ftr-362	1487	5	must	must	AUX
ftr-362	1487	6	include	include	VERB
ftr-362	1487	7	in	in	ADP
ftr-362	1487	8	gross	gross	ADJ
ftr-362	1487	9	income	income	NOUN
ftr-362	1487	10	payments	payment	NOUN
ftr-362	1487	11	received	receive	VERB
ftr-362	1487	12	for	for	ADP
ftr-362	1487	13	lost	lose	VERB
ftr-362	1487	14	business	business	NOUN
ftr-362	1487	15	income	income	NOUN
ftr-362	1487	16	,	,	PUNCT
ftr-362	1487	17	lost	lose	VERB
ftr-362	1487	18	wages	wage	NOUN
ftr-362	1487	19	,	,	PUNCT
ftr-362	1487	20	and	and	CCONJ
ftr-362	1487	21	lost	lose	VERB
ftr-362	1487	22	profits	profit	NOUN
ftr-362	1487	23	.	.	PUNCT
ftr-362	1488	1	(	(	PUNCT
ftr-362	1488	2	2	2	X
ftr-362	1488	3	)	)	PUNCT
ftr-362	1488	4	selfemployed	selfemploye	VERB
ftr-362	1488	5	individuals	individual	NOUN
ftr-362	1488	6	who	who	PRON
ftr-362	1488	7	receive	receive	VERB
ftr-362	1488	8	a	a	DET
ftr-362	1488	9	payment	payment	NOUN
ftr-362	1488	10	that	that	PRON
ftr-362	1488	11	represents	represent	VERB
ftr-362	1488	12	compensation	compensation	NOUN
ftr-362	1488	13	for	for	ADP
ftr-362	1488	14	lost	lose	VERB
ftr-362	1488	15	income	income	NOUN
ftr-362	1488	16	of	of	ADP
ftr-362	1488	17	the	the	DET
ftr-362	1488	18	individual	individual	NOUN
ftr-362	1488	19	’s	’s	PART
ftr-362	1488	20	trade	trade	NOUN
ftr-362	1488	21	or	or	CCONJ
ftr-362	1488	22	business	business	NOUN
ftr-362	1488	23	must	must	AUX
ftr-362	1488	24	include	include	VERB
ftr-362	1488	25	the	the	DET
ftr-362	1488	26	amount	amount	NOUN
ftr-362	1488	27	of	of	ADP
ftr-362	1488	28	the	the	DET
ftr-362	1488	29	payment	payment	NOUN
ftr-362	1488	30	in	in	ADP
ftr-362	1488	31	calculating	calculate	VERB
ftr-362	1488	32	the	the	DET
ftr-362	1488	33	self	self	NOUN
ftr-362	1488	34	-	-	PUNCT
ftr-362	1488	35	employment	employment	NOUN
ftr-362	1488	36	tax	tax	NOUN
ftr-362	1488	37	.	.	PUNCT
ftr-362	1489	1	(	(	PUNCT
ftr-362	1489	2	3	3	X
ftr-362	1489	3	)	)	PUNCT
ftr-362	1489	4	a	a	DET
ftr-362	1489	5	payment	payment	NOUN
ftr-362	1489	6	to	to	ADP
ftr-362	1489	7	an	an	DET
ftr-362	1489	8	individual	individual	NOUN
ftr-362	1489	9	to	to	PART
ftr-362	1489	10	compensate	compensate	VERB
ftr-362	1489	11	for	for	ADP
ftr-362	1489	12	lost	lose	VERB
ftr-362	1489	13	wages	wage	NOUN
ftr-362	1489	14	is	be	AUX
ftr-362	1489	15	subject	subject	ADJ
ftr-362	1489	16	to	to	ADP
ftr-362	1489	17	the	the	DET
ftr-362	1489	18	social	social	ADJ
ftr-362	1489	19	security	security	NOUN
ftr-362	1489	20	tax	tax	NOUN
ftr-362	1489	21	and	and	CCONJ
ftr-362	1489	22	medicare	medicare	PROPN
ftr-362	1489	23	taxes	taxis	NOUN
ftr-362	1489	24	,	,	PUNCT
ftr-362	1489	25	but	but	CCONJ
ftr-362	1489	26	generally	generally	ADV
ftr-362	1489	27	is	be	AUX
ftr-362	1489	28	not	not	PART
ftr-362	1489	29	subject	subject	ADJ
ftr-362	1489	30	to	to	ADP
ftr-362	1489	31	income	income	NOUN
ftr-362	1489	32	tax	tax	NOUN
ftr-362	1489	33	withholding	withholding	NOUN
ftr-362	1489	34	,	,	PUNCT
ftr-362	1489	35	unless	unless	SCONJ
ftr-362	1489	36	backup	backup	ADJ
ftr-362	1489	37	withholding	withholding	NOUN
ftr-362	1489	38	applies	apply	VERB
ftr-362	1489	39	.	.	PUNCT
ftr-362	1490	1	(	(	PUNCT
ftr-362	1490	2	4	4	X
ftr-362	1490	3	)	)	PUNCT
ftr-362	1490	4	a	a	DET
ftr-362	1490	5	person	person	NOUN
ftr-362	1490	6	making	make	VERB
ftr-362	1490	7	payments	payment	NOUN
ftr-362	1490	8	to	to	ADP
ftr-362	1490	9	an	an	DET
ftr-362	1490	10	individual	individual	NOUN
ftr-362	1490	11	or	or	CCONJ
ftr-362	1490	12	partnership	partnership	NOUN
ftr-362	1490	13	(	(	PUNCT
ftr-362	1490	14	including	include	VERB
ftr-362	1490	15	an	an	DET
ftr-362	1490	16	llc	llc	NOUN
ftr-362	1490	17	)	)	PUNCT
ftr-362	1490	18	for	for	ADP
ftr-362	1490	19	lost	lose	VERB
ftr-362	1490	20	business	business	NOUN
ftr-362	1490	21	income	income	NOUN
ftr-362	1490	22	,	,	PUNCT
ftr-362	1490	23	lost	lose	VERB
ftr-362	1490	24	wages	wage	NOUN
ftr-362	1490	25	,	,	PUNCT
ftr-362	1490	26	or	or	CCONJ
ftr-362	1490	27	lost	lose	VERB
ftr-362	1490	28	profits	profit	NOUN
ftr-362	1490	29	must	must	AUX
ftr-362	1490	30	report	report	VERB
ftr-362	1490	31	the	the	DET
ftr-362	1490	32	payments	payment	NOUN
ftr-362	1490	33	on	on	ADP
ftr-362	1490	34	a	a	DET
ftr-362	1490	35	form	form	NOUN
ftr-362	1490	36	1099	1099	NUM
ftr-362	1490	37	-	-	PUNCT
ftr-362	1490	38	misc	misc	NOUN
ftr-362	1490	39	,	,	PUNCT
ftr-362	1490	40	miscellaneous	miscellaneous	ADJ
ftr-362	1490	41	income	income	NOUN
ftr-362	1490	42	,	,	PUNCT
ftr-362	1490	43	if	if	SCONJ
ftr-362	1490	44	the	the	DET
ftr-362	1490	45	payments	payment	NOUN
ftr-362	1490	46	aggregate	aggregate	VERB
ftr-362	1490	47	$	$	SYM
ftr-362	1490	48	600	600	NUM
ftr-362	1490	49	or	or	CCONJ
ftr-362	1490	50	more	more	ADJ
ftr-362	1490	51	.	.	PUNCT
ftr-362	1491	1	the	the	DET
ftr-362	1491	2	document	document	NOUN
ftr-362	1491	3	also	also	ADV
ftr-362	1491	4	describes	describe	VERB
ftr-362	1491	5	the	the	DET
ftr-362	1491	6	standard	standard	ADJ
ftr-362	1491	7	rules	rule	NOUN
ftr-362	1491	8	regarding	regard	VERB
ftr-362	1491	9	casualty	casualty	NOUN
ftr-362	1491	10	loss	loss	NOUN
ftr-362	1491	11	638	638	NUM
ftr-362	1491	12	florida	florida	PROPN
ftr-362	1491	13	tax	tax	NOUN
ftr-362	1491	14	review	review	NOUN
ftr-362	1491	15	[	[	X
ftr-362	1491	16	vol	vol	NOUN
ftr-362	1491	17	.	.	PUNCT
ftr-362	1492	1	10:9	10:9	NUM
ftr-362	1492	2	deductions	deduction	NOUN
ftr-362	1492	3	and	and	CCONJ
ftr-362	1492	4	involuntary	involuntary	ADJ
ftr-362	1492	5	conversions	conversion	NOUN
ftr-362	1492	6	,	,	PUNCT
ftr-362	1492	7	and	and	CCONJ
ftr-362	1492	8	the	the	DET
ftr-362	1492	9	inclusion	inclusion	NOUN
ftr-362	1492	10	in	in	ADP
ftr-362	1492	11	gross	gross	ADJ
ftr-362	1492	12	income	income	NOUN
ftr-362	1492	13	of	of	ADP
ftr-362	1492	14	damages	damage	NOUN
ftr-362	1492	15	for	for	ADP
ftr-362	1492	16	emotional	emotional	ADJ
ftr-362	1492	17	distress	distress	NOUN
ftr-362	1492	18	.	.	PUNCT
ftr-362	1493	1	•	•	NOUN
ftr-362	1493	2	the	the	DET
ftr-362	1493	3	obvious	obvious	ADJ
ftr-362	1493	4	remedy	remedy	NOUN
ftr-362	1493	5	is	be	AUX
ftr-362	1493	6	for	for	SCONJ
ftr-362	1493	7	bp	bp	PROPN
ftr-362	1493	8	to	to	PART
ftr-362	1493	9	gross	gross	VERB
ftr-362	1493	10	up	up	ADP
ftr-362	1493	11	its	its	PRON
ftr-362	1493	12	payments	payment	NOUN
ftr-362	1493	13	for	for	ADP
ftr-362	1493	14	the	the	DET
ftr-362	1493	15	taxes	taxis	NOUN
ftr-362	1493	16	claimants	claimant	NOUN
ftr-362	1493	17	would	would	AUX
ftr-362	1493	18	not	not	PART
ftr-362	1493	19	have	have	AUX
ftr-362	1493	20	paid	pay	VERB
ftr-362	1493	21	absent	absent	ADJ
ftr-362	1493	22	the	the	DET
ftr-362	1493	23	oil	oil	NOUN
ftr-362	1493	24	spill	spill	NOUN
ftr-362	1493	25	.	.	PUNCT
ftr-362	1494	1	8	8	X
ftr-362	1494	2	.	.	PUNCT
ftr-362	1495	1	it	it	PRON
ftr-362	1495	2	pays	pay	VERB
ftr-362	1495	3	really	really	ADV
ftr-362	1495	4	big	big	ADJ
ftr-362	1495	5	tax	tax	NOUN
ftr-362	1495	6	benefits	benefit	NOUN
ftr-362	1495	7	to	to	PART
ftr-362	1495	8	run	run	VERB
ftr-362	1495	9	your	your	PRON
ftr-362	1495	10	own	own	ADJ
ftr-362	1495	11	church	church	NOUN
ftr-362	1495	12	and	and	CCONJ
ftr-362	1495	13	give	give	VERB
ftr-362	1495	14	yourself	yourself	PRON
ftr-362	1495	15	two	two	NUM
ftr-362	1495	16	parsonage	parsonage	NOUN
ftr-362	1495	17	allowances	allowance	NOUN
ftr-362	1495	18	.	.	PUNCT
ftr-362	1496	1	driscoll	driscoll	PROPN
ftr-362	1496	2	v.	v.	PROPN
ftr-362	1496	3	commissioner	commissioner	PROPN
ftr-362	1496	4	,	,	PUNCT
ftr-362	1496	5	135	135	NUM
ftr-362	1496	6	t.c	t.c	PROPN
ftr-362	1496	7	.	.	PUNCT
ftr-362	1497	1	no	no	INTJ
ftr-362	1497	2	.	.	NOUN
ftr-362	1498	1	27	27	NUM
ftr-362	1498	2	(	(	PUNCT
ftr-362	1498	3	12/14/10	12/14/10	NUM
ftr-362	1498	4	)	)	PUNCT
ftr-362	1498	5	(	(	PUNCT
ftr-362	1498	6	reviewed	review	VERB
ftr-362	1498	7	)	)	PUNCT
ftr-362	1498	8	.	.	PUNCT
ftr-362	1499	1	the	the	DET
ftr-362	1499	2	taxpayer	taxpayer	NOUN
ftr-362	1499	3	(	(	PUNCT
ftr-362	1499	4	phillip	phillip	NOUN
ftr-362	1499	5	driscoll	driscoll	PROPN
ftr-362	1499	6	)	)	PUNCT
ftr-362	1499	7	received	receive	VERB
ftr-362	1499	8	a	a	DET
ftr-362	1499	9	parsonage	parsonage	NOUN
ftr-362	1499	10	allowance	allowance	NOUN
ftr-362	1499	11	from	from	ADP
ftr-362	1499	12	mighty	mighty	ADJ
ftr-362	1499	13	horn	horn	NOUN
ftr-362	1499	14	ministries	ministry	NOUN
ftr-362	1499	15	,	,	PUNCT
ftr-362	1499	16	inc	inc	PROPN
ftr-362	1499	17	.	.	PROPN
ftr-362	1499	18	,	,	PUNCT
ftr-362	1499	19	later	later	ADV
ftr-362	1499	20	known	know	VERB
ftr-362	1499	21	as	as	ADP
ftr-362	1499	22	phil	phil	PROPN
ftr-362	1499	23	driscoll	driscoll	PROPN
ftr-362	1499	24	ministries	ministries	PROPN
ftr-362	1499	25	,	,	PUNCT
ftr-362	1499	26	inc	inc	PROPN
ftr-362	1499	27	.	.	PROPN
ftr-362	1499	28	,	,	PUNCT
ftr-362	1499	29	that	that	PRON
ftr-362	1499	30	was	be	AUX
ftr-362	1499	31	applied	apply	VERB
ftr-362	1499	32	to	to	ADP
ftr-362	1499	33	the	the	DET
ftr-362	1499	34	acquisition	acquisition	NOUN
ftr-362	1499	35	and	and	CCONJ
ftr-362	1499	36	maintenance	maintenance	NOUN
ftr-362	1499	37	of	of	ADP
ftr-362	1499	38	not	not	PART
ftr-362	1499	39	only	only	ADV
ftr-362	1499	40	a	a	DET
ftr-362	1499	41	principal	principal	ADJ
ftr-362	1499	42	residence	residence	NOUN
ftr-362	1499	43	but	but	CCONJ
ftr-362	1499	44	also	also	ADV
ftr-362	1499	45	a	a	DET
ftr-362	1499	46	second	second	ADJ
ftr-362	1499	47	home	home	NOUN
ftr-362	1499	48	—	—	PUNCT
ftr-362	1499	49	a	a	DET
ftr-362	1499	50	vacation	vacation	NOUN
ftr-362	1499	51	residence	residence	NOUN
ftr-362	1499	52	.	.	PUNCT
ftr-362	1500	1	the	the	DET
ftr-362	1500	2	irs	irs	PROPN
ftr-362	1500	3	disallowed	disallow	VERB
ftr-362	1500	4	a	a	DET
ftr-362	1500	5	§	§	PROPN
ftr-362	1500	6	107	107	NUM
ftr-362	1500	7	exclusion	exclusion	NOUN
ftr-362	1500	8	for	for	ADP
ftr-362	1500	9	the	the	DET
ftr-362	1500	10	portion	portion	NOUN
ftr-362	1500	11	of	of	ADP
ftr-362	1500	12	the	the	DET
ftr-362	1500	13	parsonage	parsonage	NOUN
ftr-362	1500	14	allowance	allowance	NOUN
ftr-362	1500	15	received	receive	VERB
ftr-362	1500	16	with	with	ADP
ftr-362	1500	17	respect	respect	NOUN
ftr-362	1500	18	to	to	ADP
ftr-362	1500	19	the	the	DET
ftr-362	1500	20	second	second	ADJ
ftr-362	1500	21	home	home	NOUN
ftr-362	1500	22	—	—	PUNCT
ftr-362	1500	23	for	for	ADP
ftr-362	1500	24	four	four	NUM
ftr-362	1500	25	years	year	NOUN
ftr-362	1500	26	amounts	amount	NOUN
ftr-362	1500	27	totaled	total	VERB
ftr-362	1500	28	over	over	ADP
ftr-362	1500	29	$	$	SYM
ftr-362	1500	30	400,000	400,000	NUM
ftr-362	1500	31	—	—	PUNCT
ftr-362	1500	32	on	on	ADP
ftr-362	1500	33	the	the	DET
ftr-362	1500	34	grounds	ground	NOUN
ftr-362	1500	35	that	that	SCONJ
ftr-362	1500	36	§	§	PROPN
ftr-362	1500	37	107(a	107(a	PROPN
ftr-362	1500	38	)	)	PUNCT
ftr-362	1500	39	refers	refer	VERB
ftr-362	1500	40	to	to	ADP
ftr-362	1500	41	“	"	PUNCT
ftr-362	1500	42	a	a	DET
ftr-362	1500	43	home	home	NOUN
ftr-362	1500	44	”	"	PUNCT
ftr-362	1500	45	and	and	CCONJ
ftr-362	1500	46	that	that	SCONJ
ftr-362	1500	47	the	the	DET
ftr-362	1500	48	legislative	legislative	ADJ
ftr-362	1500	49	history	history	NOUN
ftr-362	1500	50	limited	limit	VERB
ftr-362	1500	51	the	the	DET
ftr-362	1500	52	§	§	PROPN
ftr-362	1500	53	107	107	NUM
ftr-362	1500	54	exclusion	exclusion	NOUN
ftr-362	1500	55	to	to	ADP
ftr-362	1500	56	only	only	ADV
ftr-362	1500	57	one	one	NUM
ftr-362	1500	58	home	home	NOUN
ftr-362	1500	59	.	.	PUNCT
ftr-362	1501	1	the	the	DET
ftr-362	1501	2	tax	tax	NOUN
ftr-362	1501	3	court	court	NOUN
ftr-362	1501	4	majority	majority	NOUN
ftr-362	1501	5	,	,	PUNCT
ftr-362	1501	6	in	in	ADP
ftr-362	1501	7	an	an	DET
ftr-362	1501	8	opinion	opinion	NOUN
ftr-362	1501	9	by	by	ADP
ftr-362	1501	10	judge	judge	NOUN
ftr-362	1501	11	chiechi	chiechi	PROPN
ftr-362	1501	12	(	(	PUNCT
ftr-362	1501	13	in	in	ADP
ftr-362	1501	14	which	which	PRON
ftr-362	1501	15	four	four	NUM
ftr-362	1501	16	judges	judge	NOUN
ftr-362	1501	17	joined	join	VERB
ftr-362	1501	18	and	and	CCONJ
ftr-362	1501	19	with	with	ADP
ftr-362	1501	20	which	which	PRON
ftr-362	1501	21	two	two	NUM
ftr-362	1501	22	concurred	concur	VERB
ftr-362	1501	23	)	)	PUNCT
ftr-362	1501	24	,	,	PUNCT
ftr-362	1501	25	rejected	reject	VERB
ftr-362	1501	26	the	the	DET
ftr-362	1501	27	irs	irs	PROPN
ftr-362	1501	28	’s	’s	PART
ftr-362	1501	29	argument	argument	NOUN
ftr-362	1501	30	,	,	PUNCT
ftr-362	1501	31	stating	state	VERB
ftr-362	1501	32	“	"	PUNCT
ftr-362	1501	33	[	[	X
ftr-362	1501	34	w]e	w]e	NOUN
ftr-362	1501	35	find	find	VERB
ftr-362	1501	36	nothing	nothing	PRON
ftr-362	1501	37	in	in	ADP
ftr-362	1501	38	section	section	NOUN
ftr-362	1501	39	107	107	NUM
ftr-362	1501	40	,	,	PUNCT
ftr-362	1501	41	its	its	PRON
ftr-362	1501	42	legislative	legislative	ADJ
ftr-362	1501	43	history	history	NOUN
ftr-362	1501	44	,	,	PUNCT
ftr-362	1501	45	or	or	CCONJ
ftr-362	1501	46	the	the	DET
ftr-362	1501	47	regulations	regulation	NOUN
ftr-362	1501	48	under	under	ADP
ftr-362	1501	49	section	section	NOUN
ftr-362	1501	50	107	107	NUM
ftr-362	1501	51	,	,	PUNCT
ftr-362	1501	52	which	which	PRON
ftr-362	1501	53	,	,	PUNCT
ftr-362	1501	54	as	as	SCONJ
ftr-362	1501	55	respondent	respondent	NOUN
ftr-362	1501	56	points	point	VERB
ftr-362	1501	57	out	out	ADP
ftr-362	1501	58	,	,	PUNCT
ftr-362	1501	59	all	all	PRON
ftr-362	1501	60	use	use	VERB
ftr-362	1501	61	the	the	DET
ftr-362	1501	62	phrase	phrase	NOUN
ftr-362	1501	63	‘	'	PUNCT
ftr-362	1501	64	a	a	DET
ftr-362	1501	65	home	home	NOUN
ftr-362	1501	66	,	,	PUNCT
ftr-362	1501	67	’	'	PUNCT
ftr-362	1501	68	that	that	PRON
ftr-362	1501	69	allows	allow	VERB
ftr-362	1501	70	,	,	PUNCT
ftr-362	1501	71	let	let	VERB
ftr-362	1501	72	alone	alone	ADV
ftr-362	1501	73	requires	require	VERB
ftr-362	1501	74	,	,	PUNCT
ftr-362	1501	75	respondent	respondent	NOUN
ftr-362	1501	76	,	,	PUNCT
ftr-362	1501	77	or	or	CCONJ
ftr-362	1501	78	us	we	PRON
ftr-362	1501	79	,	,	PUNCT
ftr-362	1501	80	to	to	PART
ftr-362	1501	81	rewrite	rewrite	VERB
ftr-362	1501	82	that	that	DET
ftr-362	1501	83	phrase	phrase	NOUN
ftr-362	1501	84	in	in	ADP
ftr-362	1501	85	section	section	NOUN
ftr-362	1501	86	107	107	NUM
ftr-362	1501	87	.	.	PUNCT
ftr-362	1501	88	”	"	PUNCT
ftr-362	1502	1	the	the	DET
ftr-362	1502	2	opinion	opinion	NOUN
ftr-362	1502	3	pointed	point	VERB
ftr-362	1502	4	to	to	ADP
ftr-362	1502	5	§	§	PROPN
ftr-362	1502	6	7701(p)(1	7701(p)(1	NOUN
ftr-362	1502	7	)	)	PUNCT
ftr-362	1503	1	[	[	X
ftr-362	1503	2	(	(	PUNCT
ftr-362	1503	3	m)(1	m)(1	NUM
ftr-362	1503	4	)	)	PUNCT
ftr-362	1503	5	for	for	ADP
ftr-362	1503	6	the	the	DET
ftr-362	1503	7	years	year	NOUN
ftr-362	1503	8	at	at	ADP
ftr-362	1503	9	issue	issue	NOUN
ftr-362	1503	10	]	]	PUNCT
ftr-362	1503	11	,	,	PUNCT
ftr-362	1503	12	which	which	PRON
ftr-362	1503	13	refers	refer	VERB
ftr-362	1503	14	to	to	ADP
ftr-362	1503	15	the	the	DET
ftr-362	1503	16	definition	definition	NOUN
ftr-362	1503	17	in	in	ADP
ftr-362	1503	18	1	1	NUM
ftr-362	1503	19	u.s.c	u.s.c	ADJ
ftr-362	1503	20	.	.	PUNCT
ftr-362	1504	1	§	§	PROPN
ftr-362	1504	2	1	1	NUM
ftr-362	1504	3	that	that	PRON
ftr-362	1504	4	provides	provide	VERB
ftr-362	1504	5	that	that	SCONJ
ftr-362	1504	6	in	in	ADP
ftr-362	1504	7	interpreting	interpret	VERB
ftr-362	1504	8	the	the	DET
ftr-362	1504	9	united	united	PROPN
ftr-362	1504	10	states	states	PROPN
ftr-362	1504	11	code	code	PROPN
ftr-362	1504	12	,	,	PUNCT
ftr-362	1504	13	the	the	DET
ftr-362	1504	14	singular	singular	NOUN
ftr-362	1504	15	includes	include	VERB
ftr-362	1504	16	the	the	DET
ftr-362	1504	17	plural	plural	NOUN
ftr-362	1504	18	,	,	PUNCT
ftr-362	1504	19	unless	unless	SCONJ
ftr-362	1504	20	the	the	DET
ftr-362	1504	21	context	context	NOUN
ftr-362	1504	22	indicates	indicate	VERB
ftr-362	1504	23	otherwise	otherwise	ADV
ftr-362	1504	24	.	.	PUNCT
ftr-362	1505	1	•	•	NUM
ftr-362	1505	2	judge	judge	PROPN
ftr-362	1505	3	gustafson	gustafson	PROPN
ftr-362	1505	4	,	,	PUNCT
ftr-362	1505	5	joined	join	VERB
ftr-362	1505	6	by	by	ADP
ftr-362	1505	7	five	five	NUM
ftr-362	1505	8	other	other	ADJ
ftr-362	1505	9	judges	judge	NOUN
ftr-362	1505	10	,	,	PUNCT
ftr-362	1505	11	dissented	dissent	VERB
ftr-362	1505	12	,	,	PUNCT
ftr-362	1505	13	on	on	ADP
ftr-362	1505	14	the	the	DET
ftr-362	1505	15	grounds	ground	NOUN
ftr-362	1505	16	that	that	SCONJ
ftr-362	1505	17	exclusions	exclusion	NOUN
ftr-362	1505	18	should	should	AUX
ftr-362	1505	19	be	be	AUX
ftr-362	1505	20	interpreted	interpret	VERB
ftr-362	1505	21	narrowly	narrowly	ADV
ftr-362	1505	22	,	,	PUNCT
ftr-362	1505	23	and	and	CCONJ
ftr-362	1505	24	“	"	PUNCT
ftr-362	1505	25	[	[	X
ftr-362	1505	26	t]he	t]he	ADV
ftr-362	1505	27	chance	chance	NOUN
ftr-362	1505	28	that	that	SCONJ
ftr-362	1505	29	congress	congress	PROPN
ftr-362	1505	30	in	in	ADP
ftr-362	1505	31	1954	1954	NUM
ftr-362	1505	32	thought	think	VERB
ftr-362	1505	33	it	it	PRON
ftr-362	1505	34	was	be	AUX
ftr-362	1505	35	permitting	permit	VERB
ftr-362	1505	36	the	the	DET
ftr-362	1505	37	exclusion	exclusion	NOUN
ftr-362	1505	38	of	of	ADP
ftr-362	1505	39	multiple	multiple	ADJ
ftr-362	1505	40	parsonage	parsonage	NOUN
ftr-362	1505	41	allowances	allowance	NOUN
ftr-362	1505	42	seems	seem	VERB
ftr-362	1505	43	remote	remote	ADJ
ftr-362	1505	44	.	.	PUNCT
ftr-362	1505	45	”	"	PUNCT
ftr-362	1506	1	c.	c.	PROPN
ftr-362	1506	2	hobby	hobby	PROPN
ftr-362	1506	3	losses	loss	NOUN
ftr-362	1506	4	and	and	CCONJ
ftr-362	1506	5	§	§	PROPN
ftr-362	1506	6	280a	280a	PROPN
ftr-362	1506	7	home	home	NOUN
ftr-362	1506	8	office	office	NOUN
ftr-362	1506	9	and	and	CCONJ
ftr-362	1506	10	vacation	vacation	NOUN
ftr-362	1506	11	homes	home	NOUN
ftr-362	1506	12	1	1	NUM
ftr-362	1506	13	.	.	PUNCT
ftr-362	1507	1	she	she	PRON
ftr-362	1507	2	bet	bet	VERB
ftr-362	1507	3	that	that	SCONJ
ftr-362	1507	4	the	the	DET
ftr-362	1507	5	ball	ball	NOUN
ftr-362	1507	6	would	would	AUX
ftr-362	1507	7	n’t	not	PART
ftr-362	1507	8	stop	stop	VERB
ftr-362	1507	9	on	on	ADP
ftr-362	1507	10	§	§	PROPN
ftr-362	1507	11	183	183	NUM
ftr-362	1507	12	and	and	CCONJ
ftr-362	1507	13	won	win	VERB
ftr-362	1507	14	the	the	DET
ftr-362	1507	15	right	right	NOUN
ftr-362	1507	16	to	to	PART
ftr-362	1507	17	deduct	deduct	VERB
ftr-362	1507	18	gambling	gambling	NOUN
ftr-362	1507	19	losses	loss	NOUN
ftr-362	1507	20	on	on	ADP
ftr-362	1507	21	schedule	schedule	NOUN
ftr-362	1507	22	c	c	PROPN
ftr-362	1507	23	instead	instead	ADV
ftr-362	1507	24	of	of	ADV
ftr-362	1507	25	on	on	ADP
ftr-362	1507	26	schedule	schedule	NOUN
ftr-362	1507	27	a.	a.	NOUN
ftr-362	1507	28	chow	chow	PROPN
ftr-362	1507	29	v.	v.	PROPN
ftr-362	1507	30	commissioner	commissioner	PROPN
ftr-362	1507	31	,	,	PUNCT
ftr-362	1507	32	t.c	t.c	PROPN
ftr-362	1507	33	.	.	PROPN
ftr-362	1507	34	memo	memo	NOUN
ftr-362	1507	35	.	.	PUNCT
ftr-362	1508	1	2010	2010	NUM
ftr-362	1508	2	-	-	SYM
ftr-362	1508	3	48	48	NUM
ftr-362	1508	4	(	(	PUNCT
ftr-362	1508	5	3/18/10	3/18/10	NUM
ftr-362	1508	6	)	)	PUNCT
ftr-362	1508	7	.	.	PUNCT
ftr-362	1509	1	judge	judge	PROPN
ftr-362	1509	2	cohen	cohen	PROPN
ftr-362	1509	3	applied	apply	VERB
ftr-362	1509	4	reg	reg	NOUN
ftr-362	1509	5	.	.	PUNCT
ftr-362	1510	1	§	§	PROPN
ftr-362	1510	2	1.183	1.183	NUM
ftr-362	1510	3	-	-	NUM
ftr-362	1510	4	2(b	2(b	NUM
ftr-362	1510	5	)	)	PUNCT
ftr-362	1510	6	to	to	PART
ftr-362	1510	7	determine	determine	VERB
ftr-362	1510	8	that	that	SCONJ
ftr-362	1510	9	the	the	DET
ftr-362	1510	10	taxpayer	taxpayer	NOUN
ftr-362	1510	11	’s	’s	PART
ftr-362	1510	12	gambling	gambling	NOUN
ftr-362	1510	13	activity	activity	NOUN
ftr-362	1510	14	was	be	AUX
ftr-362	1510	15	engaged	engage	VERB
ftr-362	1510	16	in	in	ADP
ftr-362	1510	17	for	for	ADP
ftr-362	1510	18	profit	profit	NOUN
ftr-362	1510	19	.	.	PUNCT
ftr-362	1511	1	accordingly	accordingly	ADV
ftr-362	1511	2	,	,	PUNCT
ftr-362	1511	3	the	the	DET
ftr-362	1511	4	taxpayer	taxpayer	NOUN
ftr-362	1511	5	was	be	AUX
ftr-362	1511	6	a	a	DET
ftr-362	1511	7	professional	professional	ADJ
ftr-362	1511	8	gambler	gambler	NOUN
ftr-362	1511	9	,	,	PUNCT
ftr-362	1511	10	and	and	CCONJ
ftr-362	1511	11	her	her	PRON
ftr-362	1511	12	losses	loss	NOUN
ftr-362	1511	13	were	be	AUX
ftr-362	1511	14	deductible	deductible	ADJ
ftr-362	1511	15	on	on	ADP
ftr-362	1511	16	schedule	schedule	NOUN
ftr-362	1511	17	c	c	NOUN
ftr-362	1511	18	,	,	PUNCT
ftr-362	1511	19	rather	rather	ADV
ftr-362	1511	20	than	than	ADP
ftr-362	1511	21	as	as	ADP
ftr-362	1511	22	itemized	itemize	VERB
ftr-362	1511	23	deductions	deduction	NOUN
ftr-362	1511	24	.	.	PUNCT
ftr-362	1512	1	nevertheless	nevertheless	ADV
ftr-362	1512	2	,	,	PUNCT
ftr-362	1512	3	pursuant	pursuant	ADJ
ftr-362	1512	4	to	to	ADP
ftr-362	1512	5	§	§	PROPN
ftr-362	1512	6	165(d	165(d	PROPN
ftr-362	1512	7	)	)	PUNCT
ftr-362	1512	8	,	,	PUNCT
ftr-362	1512	9	her	her	PRON
ftr-362	1512	10	losses	loss	NOUN
ftr-362	1512	11	were	be	AUX
ftr-362	1512	12	not	not	PART
ftr-362	1512	13	deductible	deductible	ADJ
ftr-362	1512	14	to	to	ADP
ftr-362	1512	15	the	the	DET
ftr-362	1512	16	extent	extent	NOUN
ftr-362	1512	17	they	they	PRON
ftr-362	1512	18	exceeded	exceed	VERB
ftr-362	1512	19	her	her	PRON
ftr-362	1512	20	gambling	gambling	NOUN
ftr-362	1512	21	winnings	winning	NOUN
ftr-362	1512	22	.	.	PUNCT
ftr-362	1513	1	2011	2011	NUM
ftr-362	1513	2	]	]	PUNCT
ftr-362	1513	3	recent	recent	ADJ
ftr-362	1513	4	developments	development	NOUN
ftr-362	1513	5	in	in	ADP
ftr-362	1513	6	federal	federal	ADJ
ftr-362	1513	7	income	income	NOUN
ftr-362	1513	8	taxation	taxation	NOUN
ftr-362	1513	9	639	639	NUM
ftr-362	1513	10	2	2	NUM
ftr-362	1513	11	.	.	PUNCT
ftr-362	1514	1	really	really	ADV
ftr-362	1514	2	going	go	VERB
ftr-362	1514	3	broke	broke	ADJ
ftr-362	1514	4	helps	help	VERB
ftr-362	1514	5	prove	prove	VERB
ftr-362	1514	6	that	that	SCONJ
ftr-362	1514	7	it	it	PRON
ftr-362	1514	8	was	be	AUX
ftr-362	1514	9	n’t	not	PART
ftr-362	1514	10	a	a	DET
ftr-362	1514	11	hobby	hobby	NOUN
ftr-362	1514	12	after	after	ADV
ftr-362	1514	13	all	all	ADV
ftr-362	1514	14	.	.	PUNCT
ftr-362	1515	1	dennis	dennis	PROPN
ftr-362	1515	2	v.	v.	PROPN
ftr-362	1515	3	commissioner	commissioner	PROPN
ftr-362	1515	4	,	,	PUNCT
ftr-362	1515	5	t.c	t.c	PROPN
ftr-362	1515	6	.	.	PROPN
ftr-362	1515	7	memo	memo	NOUN
ftr-362	1515	8	.	.	PUNCT
ftr-362	1516	1	2010	2010	NUM
ftr-362	1516	2	-	-	SYM
ftr-362	1516	3	216	216	NUM
ftr-362	1516	4	(	(	PUNCT
ftr-362	1516	5	10/5/10	10/5/10	NUM
ftr-362	1516	6	)	)	PUNCT
ftr-362	1516	7	.	.	PUNCT
ftr-362	1517	1	judge	judge	PROPN
ftr-362	1517	2	paris	paris	PROPN
ftr-362	1517	3	held	hold	VERB
ftr-362	1517	4	that	that	SCONJ
ftr-362	1517	5	a	a	DET
ftr-362	1517	6	horse	horse	NOUN
ftr-362	1517	7	breeding	breeding	NOUN
ftr-362	1517	8	activity	activity	NOUN
ftr-362	1517	9	conducted	conduct	VERB
ftr-362	1517	10	by	by	ADP
ftr-362	1517	11	the	the	DET
ftr-362	1517	12	husband	husband	NOUN
ftr-362	1517	13	,	,	PUNCT
ftr-362	1517	14	who	who	PRON
ftr-362	1517	15	had	have	VERB
ftr-362	1517	16	no	no	DET
ftr-362	1517	17	other	other	ADJ
ftr-362	1517	18	source	source	NOUN
ftr-362	1517	19	of	of	ADP
ftr-362	1517	20	income	income	NOUN
ftr-362	1517	21	,	,	PUNCT
ftr-362	1517	22	was	be	AUX
ftr-362	1517	23	conducted	conduct	VERB
ftr-362	1517	24	for	for	ADP
ftr-362	1517	25	a	a	DET
ftr-362	1517	26	profit	profit	NOUN
ftr-362	1517	27	even	even	ADV
ftr-362	1517	28	though	though	SCONJ
ftr-362	1517	29	the	the	DET
ftr-362	1517	30	losses	loss	NOUN
ftr-362	1517	31	from	from	ADP
ftr-362	1517	32	the	the	DET
ftr-362	1517	33	horse	horse	NOUN
ftr-362	1517	34	breeding	breeding	NOUN
ftr-362	1517	35	activity	activity	NOUN
ftr-362	1517	36	were	be	AUX
ftr-362	1517	37	applied	apply	VERB
ftr-362	1517	38	against	against	ADP
ftr-362	1517	39	his	his	PRON
ftr-362	1517	40	wife	wife	NOUN
ftr-362	1517	41	’s	’s	PART
ftr-362	1517	42	income	income	NOUN
ftr-362	1517	43	from	from	ADP
ftr-362	1517	44	her	her	PRON
ftr-362	1517	45	cosmetology	cosmetology	NOUN
ftr-362	1517	46	business	business	NOUN
ftr-362	1517	47	on	on	ADP
ftr-362	1517	48	their	their	PRON
ftr-362	1517	49	joint	joint	ADJ
ftr-362	1517	50	return	return	NOUN
ftr-362	1517	51	.	.	PUNCT
ftr-362	1518	1	the	the	DET
ftr-362	1518	2	income	income	NOUN
ftr-362	1518	3	from	from	ADP
ftr-362	1518	4	the	the	DET
ftr-362	1518	5	cosmetology	cosmetology	NOUN
ftr-362	1518	6	business	business	NOUN
ftr-362	1518	7	would	would	AUX
ftr-362	1518	8	not	not	PART
ftr-362	1518	9	have	have	AUX
ftr-362	1518	10	been	be	AUX
ftr-362	1518	11	enough	enough	ADJ
ftr-362	1518	12	to	to	PART
ftr-362	1518	13	pay	pay	VERB
ftr-362	1518	14	their	their	PRON
ftr-362	1518	15	living	living	NOUN
ftr-362	1518	16	costs	cost	NOUN
ftr-362	1518	17	along	along	ADP
ftr-362	1518	18	with	with	ADP
ftr-362	1518	19	the	the	DET
ftr-362	1518	20	expenses	expense	NOUN
ftr-362	1518	21	of	of	ADP
ftr-362	1518	22	the	the	DET
ftr-362	1518	23	horse	horse	NOUN
ftr-362	1518	24	breeding	breeding	NOUN
ftr-362	1518	25	activity	activity	NOUN
ftr-362	1518	26	,	,	PUNCT
ftr-362	1518	27	and	and	CCONJ
ftr-362	1518	28	the	the	DET
ftr-362	1518	29	income	income	NOUN
ftr-362	1518	30	from	from	ADP
ftr-362	1518	31	the	the	DET
ftr-362	1518	32	wife	wife	NOUN
ftr-362	1518	33	’s	’s	PART
ftr-362	1518	34	business	business	NOUN
ftr-362	1518	35	could	could	AUX
ftr-362	1518	36	not	not	PART
ftr-362	1518	37	have	have	AUX
ftr-362	1518	38	absorbed	absorb	VERB
ftr-362	1518	39	the	the	DET
ftr-362	1518	40	losses	loss	NOUN
ftr-362	1518	41	the	the	DET
ftr-362	1518	42	husband	husband	NOUN
ftr-362	1518	43	’s	’s	PART
ftr-362	1518	44	horse	horse	NOUN
ftr-362	1518	45	breeding	breeding	NOUN
ftr-362	1518	46	activity	activity	NOUN
ftr-362	1518	47	incurred	incur	VERB
ftr-362	1518	48	while	while	SCONJ
ftr-362	1518	49	paying	pay	VERB
ftr-362	1518	50	their	their	PRON
ftr-362	1518	51	living	living	NOUN
ftr-362	1518	52	costs	cost	NOUN
ftr-362	1518	53	.	.	PUNCT
ftr-362	1519	1	thus	thus	ADV
ftr-362	1519	2	,	,	PUNCT
ftr-362	1519	3	the	the	DET
ftr-362	1519	4	taxpayer	taxpayer	NOUN
ftr-362	1519	5	’s	’s	PART
ftr-362	1519	6	faced	faced	ADJ
ftr-362	1519	7	economic	economic	ADJ
ftr-362	1519	8	hardship	hardship	NOUN
ftr-362	1519	9	because	because	SCONJ
ftr-362	1519	10	the	the	DET
ftr-362	1519	11	losses	loss	NOUN
ftr-362	1519	12	were	be	AUX
ftr-362	1519	13	actual	actual	ADJ
ftr-362	1519	14	,	,	PUNCT
ftr-362	1519	15	not	not	PART
ftr-362	1519	16	merely	merely	ADV
ftr-362	1519	17	attributable	attributable	ADJ
ftr-362	1519	18	to	to	ADP
ftr-362	1519	19	depreciation	depreciation	NOUN
ftr-362	1519	20	deductions	deduction	NOUN
ftr-362	1519	21	,	,	PUNCT
ftr-362	1519	22	and	and	CCONJ
ftr-362	1519	23	depleted	deplete	VERB
ftr-362	1519	24	their	their	PRON
ftr-362	1519	25	available	available	ADJ
ftr-362	1519	26	cash	cash	NOUN
ftr-362	1519	27	and	and	CCONJ
ftr-362	1519	28	savings	saving	NOUN
ftr-362	1519	29	.	.	PUNCT
ftr-362	1520	1	d.	d.	PROPN
ftr-362	1520	2	deductions	deduction	NOUN
ftr-362	1520	3	and	and	CCONJ
ftr-362	1520	4	credits	credit	NOUN
ftr-362	1520	5	for	for	ADP
ftr-362	1520	6	personal	personal	ADJ
ftr-362	1520	7	expenses	expense	NOUN
ftr-362	1520	8	1	1	NUM
ftr-362	1520	9	.	.	X
ftr-362	1520	10	helping	help	VERB
ftr-362	1520	11	entry	entry	NOUN
ftr-362	1520	12	-	-	PUNCT
ftr-362	1520	13	level	level	NOUN
ftr-362	1520	14	homebuyers	homebuyer	NOUN
ftr-362	1520	15	invest	invest	VERB
ftr-362	1520	16	in	in	ADP
ftr-362	1520	17	the	the	DET
ftr-362	1520	18	bear	bear	NOUN
ftr-362	1520	19	housing	housing	NOUN
ftr-362	1520	20	market	market	NOUN
ftr-362	1520	21	.	.	PUNCT
ftr-362	1521	1	code	code	PROPN
ftr-362	1521	2	§	§	PROPN
ftr-362	1521	3	36	36	NUM
ftr-362	1521	4	,	,	PUNCT
ftr-362	1521	5	added	add	VERB
ftr-362	1521	6	by	by	ADP
ftr-362	1521	7	the	the	DET
ftr-362	1521	8	housing	housing	NOUN
ftr-362	1521	9	assistance	assistance	NOUN
ftr-362	1521	10	tax	tax	NOUN
ftr-362	1521	11	act	act	NOUN
ftr-362	1521	12	of	of	ADP
ftr-362	1521	13	2008	2008	NUM
ftr-362	1521	14	,	,	PUNCT
ftr-362	1521	15	provides	provide	VERB
ftr-362	1521	16	a	a	DET
ftr-362	1521	17	refundable	refundable	ADJ
ftr-362	1521	18	credit	credit	NOUN
ftr-362	1521	19	for	for	ADP
ftr-362	1521	20	a	a	DET
ftr-362	1521	21	“	"	PUNCT
ftr-362	1521	22	first	first	ADJ
ftr-362	1521	23	-	-	PUNCT
ftr-362	1521	24	time	time	NOUN
ftr-362	1521	25	homebuyer	homebuyer	PROPN
ftr-362	1521	26	”	"	PUNCT
ftr-362	1521	27	who	who	PRON
ftr-362	1521	28	purchases	purchase	VERB
ftr-362	1521	29	a	a	DET
ftr-362	1521	30	principal	principal	ADJ
ftr-362	1521	31	residence	residence	NOUN
ftr-362	1521	32	on	on	ADP
ftr-362	1521	33	or	or	CCONJ
ftr-362	1521	34	after	after	ADP
ftr-362	1521	35	4/9/08	4/9/08	NUM
ftr-362	1521	36	,	,	PUNCT
ftr-362	1521	37	and	and	CCONJ
ftr-362	1521	38	before	before	ADP
ftr-362	1521	39	1/1/09	1/1/09	NUM
ftr-362	1521	40	.	.	PUNCT
ftr-362	1522	1	the	the	DET
ftr-362	1522	2	amount	amount	NOUN
ftr-362	1522	3	of	of	ADP
ftr-362	1522	4	the	the	DET
ftr-362	1522	5	credit	credit	NOUN
ftr-362	1522	6	is	be	AUX
ftr-362	1522	7	the	the	DET
ftr-362	1522	8	lesser	less	ADJ
ftr-362	1522	9	of	of	ADP
ftr-362	1522	10	10	10	NUM
ftr-362	1522	11	percent	percent	NOUN
ftr-362	1522	12	of	of	ADP
ftr-362	1522	13	the	the	DET
ftr-362	1522	14	purchase	purchase	NOUN
ftr-362	1522	15	price	price	NOUN
ftr-362	1522	16	or	or	CCONJ
ftr-362	1522	17	$	$	SYM
ftr-362	1522	18	7,500	7,500	NUM
ftr-362	1522	19	(	(	PUNCT
ftr-362	1522	20	$	$	SYM
ftr-362	1522	21	3,750	3,750	NUM
ftr-362	1522	22	in	in	ADP
ftr-362	1522	23	the	the	DET
ftr-362	1522	24	case	case	NOUN
ftr-362	1522	25	of	of	ADP
ftr-362	1522	26	a	a	DET
ftr-362	1522	27	married	married	ADJ
ftr-362	1522	28	individual	individual	NOUN
ftr-362	1522	29	filing	file	VERB
ftr-362	1522	30	a	a	DET
ftr-362	1522	31	separate	separate	ADJ
ftr-362	1522	32	return	return	NOUN
ftr-362	1522	33	)	)	PUNCT
ftr-362	1522	34	.	.	PUNCT
ftr-362	1523	1	if	if	SCONJ
ftr-362	1523	2	two	two	NUM
ftr-362	1523	3	or	or	CCONJ
ftr-362	1523	4	more	more	ADV
ftr-362	1523	5	unmarried	unmarried	ADJ
ftr-362	1523	6	persons	person	NOUN
ftr-362	1523	7	purchase	purchase	VERB
ftr-362	1523	8	a	a	DET
ftr-362	1523	9	principal	principal	ADJ
ftr-362	1523	10	residence	residence	NOUN
ftr-362	1523	11	together	together	ADV
ftr-362	1523	12	,	,	PUNCT
ftr-362	1523	13	the	the	DET
ftr-362	1523	14	total	total	ADJ
ftr-362	1523	15	amount	amount	NOUN
ftr-362	1523	16	of	of	ADP
ftr-362	1523	17	the	the	DET
ftr-362	1523	18	credit	credit	NOUN
ftr-362	1523	19	will	will	AUX
ftr-362	1523	20	be	be	AUX
ftr-362	1523	21	allocated	allocate	VERB
ftr-362	1523	22	among	among	ADP
ftr-362	1523	23	them	they	PRON
ftr-362	1523	24	as	as	SCONJ
ftr-362	1523	25	prescribed	prescribe	VERB
ftr-362	1523	26	by	by	ADP
ftr-362	1523	27	the	the	DET
ftr-362	1523	28	irs	irs	PROPN
ftr-362	1523	29	.	.	PUNCT
ftr-362	1524	1	the	the	DET
ftr-362	1524	2	credit	credit	NOUN
ftr-362	1524	3	is	be	AUX
ftr-362	1524	4	phased	phase	VERB
ftr-362	1524	5	out	out	ADP
ftr-362	1524	6	over	over	ADP
ftr-362	1524	7	the	the	DET
ftr-362	1524	8	modified	modify	VERB
ftr-362	1524	9	adjusted	adjust	VERB
ftr-362	1524	10	income	income	NOUN
ftr-362	1524	11	range	range	NOUN
ftr-362	1524	12	of	of	ADP
ftr-362	1524	13	$	$	SYM
ftr-362	1524	14	75,000	75,000	NUM
ftr-362	1524	15	to	to	PART
ftr-362	1524	16	$	$	SYM
ftr-362	1524	17	95,000	95,000	NUM
ftr-362	1524	18	(	(	PUNCT
ftr-362	1524	19	$	$	SYM
ftr-362	1524	20	150,000	150,000	NUM
ftr-362	1524	21	to	to	PART
ftr-362	1524	22	$	$	SYM
ftr-362	1524	23	170,000	170,000	NUM
ftr-362	1524	24	in	in	ADP
ftr-362	1524	25	the	the	DET
ftr-362	1524	26	case	case	NOUN
ftr-362	1524	27	of	of	ADP
ftr-362	1524	28	a	a	DET
ftr-362	1524	29	joint	joint	ADJ
ftr-362	1524	30	return	return	NOUN
ftr-362	1524	31	)	)	PUNCT
ftr-362	1524	32	.	.	PUNCT
ftr-362	1525	1	a	a	DET
ftr-362	1525	2	person	person	NOUN
ftr-362	1525	3	qualifies	qualify	VERB
ftr-362	1525	4	as	as	ADP
ftr-362	1525	5	a	a	DET
ftr-362	1525	6	“	"	PUNCT
ftr-362	1525	7	first	first	ADJ
ftr-362	1525	8	-	-	PUNCT
ftr-362	1525	9	time	time	NOUN
ftr-362	1525	10	homebuyer	homebuyer	PROPN
ftr-362	1525	11	”	"	PUNCT
ftr-362	1525	12	if	if	SCONJ
ftr-362	1525	13	neither	neither	CCONJ
ftr-362	1525	14	the	the	DET
ftr-362	1525	15	person	person	NOUN
ftr-362	1525	16	nor	nor	CCONJ
ftr-362	1525	17	the	the	DET
ftr-362	1525	18	person	person	NOUN
ftr-362	1525	19	’s	’s	PART
ftr-362	1525	20	spouse	spouse	NOUN
ftr-362	1525	21	(	(	PUNCT
ftr-362	1525	22	if	if	SCONJ
ftr-362	1525	23	any	any	PRON
ftr-362	1525	24	)	)	PUNCT
ftr-362	1525	25	owned	own	VERB
ftr-362	1525	26	a	a	DET
ftr-362	1525	27	principal	principal	ADJ
ftr-362	1525	28	residence	residence	NOUN
ftr-362	1525	29	at	at	ADP
ftr-362	1525	30	any	any	DET
ftr-362	1525	31	time	time	NOUN
ftr-362	1525	32	during	during	ADP
ftr-362	1525	33	the	the	DET
ftr-362	1525	34	three	three	NUM
ftr-362	1525	35	-	-	PUNCT
ftr-362	1525	36	year	year	NOUN
ftr-362	1525	37	period	period	NOUN
ftr-362	1525	38	ending	end	VERB
ftr-362	1525	39	on	on	ADP
ftr-362	1525	40	the	the	DET
ftr-362	1525	41	date	date	NOUN
ftr-362	1525	42	of	of	ADP
ftr-362	1525	43	purchase	purchase	NOUN
ftr-362	1525	44	of	of	ADP
ftr-362	1525	45	the	the	DET
ftr-362	1525	46	credit	credit	NOUN
ftr-362	1525	47	-	-	PUNCT
ftr-362	1525	48	generating	generate	VERB
ftr-362	1525	49	residence	residence	NOUN
ftr-362	1525	50	.	.	PUNCT
ftr-362	1526	1	the	the	DET
ftr-362	1526	2	credit	credit	NOUN
ftr-362	1526	3	is	be	AUX
ftr-362	1526	4	not	not	PART
ftr-362	1526	5	available	available	ADJ
ftr-362	1526	6	if	if	SCONJ
ftr-362	1526	7	the	the	DET
ftr-362	1526	8	taxpayer	taxpayer	NOUN
ftr-362	1526	9	purchased	purchase	VERB
ftr-362	1526	10	the	the	DET
ftr-362	1526	11	property	property	NOUN
ftr-362	1526	12	from	from	ADP
ftr-362	1526	13	a	a	DET
ftr-362	1526	14	related	relate	VERB
ftr-362	1526	15	person	person	NOUN
ftr-362	1526	16	or	or	CCONJ
ftr-362	1526	17	acquired	acquire	VERB
ftr-362	1526	18	it	it	PRON
ftr-362	1526	19	by	by	ADP
ftr-362	1526	20	gift	gift	NOUN
ftr-362	1526	21	,	,	PUNCT
ftr-362	1526	22	or	or	CCONJ
ftr-362	1526	23	if	if	SCONJ
ftr-362	1526	24	the	the	DET
ftr-362	1526	25	taxpayer	taxpayer	NOUN
ftr-362	1526	26	’s	’s	PART
ftr-362	1526	27	basis	basis	NOUN
ftr-362	1526	28	in	in	ADP
ftr-362	1526	29	the	the	DET
ftr-362	1526	30	property	property	NOUN
ftr-362	1526	31	is	be	AUX
ftr-362	1526	32	determined	determine	VERB
ftr-362	1526	33	under	under	ADP
ftr-362	1526	34	§	§	PROPN
ftr-362	1526	35	1014	1014	NUM
ftr-362	1526	36	.	.	PUNCT
ftr-362	1527	1	(	(	PUNCT
ftr-362	1527	2	persons	person	NOUN
ftr-362	1527	3	are	be	AUX
ftr-362	1527	4	related	relate	VERB
ftr-362	1527	5	for	for	ADP
ftr-362	1527	6	this	this	DET
ftr-362	1527	7	purpose	purpose	NOUN
ftr-362	1527	8	if	if	SCONJ
ftr-362	1527	9	they	they	PRON
ftr-362	1527	10	are	be	AUX
ftr-362	1527	11	related	relate	VERB
ftr-362	1527	12	for	for	ADP
ftr-362	1527	13	purposes	purpose	NOUN
ftr-362	1527	14	of	of	ADP
ftr-362	1527	15	§	§	PROPN
ftr-362	1527	16	267	267	NUM
ftr-362	1527	17	or	or	CCONJ
ftr-362	1527	18	§	§	PROPN
ftr-362	1527	19	707	707	NUM
ftr-362	1527	20	,	,	PUNCT
ftr-362	1527	21	except	except	SCONJ
ftr-362	1527	22	that	that	SCONJ
ftr-362	1527	23	the	the	DET
ftr-362	1527	24	family	family	NOUN
ftr-362	1527	25	of	of	ADP
ftr-362	1527	26	an	an	DET
ftr-362	1527	27	individual	individual	NOUN
ftr-362	1527	28	under	under	ADP
ftr-362	1527	29	§	§	PROPN
ftr-362	1527	30	267(c)(4	267(c)(4	NUM
ftr-362	1527	31	)	)	PUNCT
ftr-362	1527	32	is	be	AUX
ftr-362	1527	33	limited	limit	VERB
ftr-362	1527	34	for	for	ADP
ftr-362	1527	35	this	this	DET
ftr-362	1527	36	purpose	purpose	NOUN
ftr-362	1527	37	to	to	ADP
ftr-362	1527	38	his	his	PRON
ftr-362	1527	39	spouse	spouse	NOUN
ftr-362	1527	40	,	,	PUNCT
ftr-362	1527	41	ancestors	ancestor	NOUN
ftr-362	1527	42	,	,	PUNCT
ftr-362	1527	43	and	and	CCONJ
ftr-362	1527	44	lineal	lineal	ADJ
ftr-362	1527	45	descendants	descendant	NOUN
ftr-362	1527	46	.	.	PUNCT
ftr-362	1527	47	)	)	PUNCT
ftr-362	1528	1	the	the	DET
ftr-362	1528	2	credit	credit	NOUN
ftr-362	1528	3	is	be	AUX
ftr-362	1528	4	also	also	ADV
ftr-362	1528	5	not	not	PART
ftr-362	1528	6	available	available	ADJ
ftr-362	1528	7	:	:	PUNCT
ftr-362	1528	8	(	(	PUNCT
ftr-362	1528	9	1	1	X
ftr-362	1528	10	)	)	PUNCT
ftr-362	1528	11	if	if	SCONJ
ftr-362	1528	12	a	a	DET
ftr-362	1528	13	credit	credit	NOUN
ftr-362	1528	14	under	under	ADP
ftr-362	1528	15	§	§	PROPN
ftr-362	1528	16	1400c	1400c	NUM
ftr-362	1528	17	(	(	PUNCT
ftr-362	1528	18	relating	relate	VERB
ftr-362	1528	19	to	to	ADP
ftr-362	1528	20	first	first	ADJ
ftr-362	1528	21	-	-	PUNCT
ftr-362	1528	22	time	time	NOUN
ftr-362	1528	23	homebuyers	homebuyer	NOUN
ftr-362	1528	24	in	in	ADP
ftr-362	1528	25	the	the	DET
ftr-362	1528	26	district	district	NOUN
ftr-362	1528	27	of	of	ADP
ftr-362	1528	28	columbia	columbia	PROPN
ftr-362	1528	29	)	)	PUNCT
ftr-362	1528	30	has	have	AUX
ftr-362	1528	31	ever	ever	ADV
ftr-362	1528	32	been	be	AUX
ftr-362	1528	33	allowed	allow	VERB
ftr-362	1528	34	to	to	ADP
ftr-362	1528	35	the	the	DET
ftr-362	1528	36	taxpayer	taxpayer	NOUN
ftr-362	1528	37	;	;	PUNCT
ftr-362	1528	38	(	(	PUNCT
ftr-362	1528	39	2	2	X
ftr-362	1528	40	)	)	PUNCT
ftr-362	1528	41	if	if	SCONJ
ftr-362	1528	42	the	the	DET
ftr-362	1528	43	taxpayer	taxpayer	NOUN
ftr-362	1528	44	’s	’s	PART
ftr-362	1528	45	financing	financing	NOUN
ftr-362	1528	46	is	be	AUX
ftr-362	1528	47	from	from	ADP
ftr-362	1528	48	tax	tax	NOUN
ftr-362	1528	49	-	-	PUNCT
ftr-362	1528	50	exempt	exempt	ADJ
ftr-362	1528	51	mortgage	mortgage	NOUN
ftr-362	1528	52	revenue	revenue	NOUN
ftr-362	1528	53	bonds	bond	NOUN
ftr-362	1528	54	;	;	PUNCT
ftr-362	1528	55	(	(	PUNCT
ftr-362	1528	56	3	3	X
ftr-362	1528	57	)	)	PUNCT
ftr-362	1528	58	if	if	SCONJ
ftr-362	1528	59	the	the	DET
ftr-362	1528	60	taxpayer	taxpayer	NOUN
ftr-362	1528	61	is	be	AUX
ftr-362	1528	62	a	a	DET
ftr-362	1528	63	nonresident	nonresident	ADJ
ftr-362	1528	64	alien	alien	NOUN
ftr-362	1528	65	;	;	PUNCT
ftr-362	1528	66	or	or	CCONJ
ftr-362	1528	67	(	(	PUNCT
ftr-362	1528	68	4	4	X
ftr-362	1528	69	)	)	PUNCT
ftr-362	1528	70	if	if	SCONJ
ftr-362	1528	71	the	the	DET
ftr-362	1528	72	taxpayer	taxpayer	NOUN
ftr-362	1528	73	disposes	dispose	VERB
ftr-362	1528	74	of	of	ADP
ftr-362	1528	75	the	the	DET
ftr-362	1528	76	residence	residence	NOUN
ftr-362	1528	77	or	or	CCONJ
ftr-362	1528	78	ceases	cease	VERB
ftr-362	1528	79	to	to	PART
ftr-362	1528	80	use	use	VERB
ftr-362	1528	81	it	it	PRON
ftr-362	1528	82	as	as	ADP
ftr-362	1528	83	his	his	PRON
ftr-362	1528	84	principal	principal	ADJ
ftr-362	1528	85	residence	residence	NOUN
ftr-362	1528	86	before	before	ADP
ftr-362	1528	87	the	the	DET
ftr-362	1528	88	close	close	NOUN
ftr-362	1528	89	of	of	ADP
ftr-362	1528	90	the	the	DET
ftr-362	1528	91	taxable	taxable	ADJ
ftr-362	1528	92	year	year	NOUN
ftr-362	1528	93	.	.	PUNCT
ftr-362	1529	1	•	•	NUM
ftr-362	1529	2	the	the	DET
ftr-362	1529	3	amount	amount	NOUN
ftr-362	1529	4	of	of	ADP
ftr-362	1529	5	the	the	DET
ftr-362	1529	6	credit	credit	NOUN
ftr-362	1529	7	is	be	AUX
ftr-362	1529	8	recaptured	recapture	VERB
ftr-362	1529	9	ratably	ratably	ADV
ftr-362	1529	10	over	over	ADP
ftr-362	1529	11	the	the	DET
ftr-362	1529	12	15	15	NUM
ftr-362	1529	13	-	-	PUNCT
ftr-362	1529	14	year	year	NOUN
ftr-362	1529	15	period	period	NOUN
ftr-362	1529	16	beginning	begin	VERB
ftr-362	1529	17	with	with	ADP
ftr-362	1529	18	the	the	DET
ftr-362	1529	19	second	second	ADJ
ftr-362	1529	20	taxable	taxable	ADJ
ftr-362	1529	21	year	year	NOUN
ftr-362	1529	22	following	follow	VERB
ftr-362	1529	23	the	the	DET
ftr-362	1529	24	taxable	taxable	ADJ
ftr-362	1529	25	year	year	NOUN
ftr-362	1529	26	in	in	ADP
ftr-362	1529	27	which	which	PRON
ftr-362	1529	28	the	the	DET
ftr-362	1529	29	credit	credit	NOUN
ftr-362	1529	30	-	-	PUNCT
ftr-362	1529	31	generating	generate	VERB
ftr-362	1529	32	purchase	purchase	NOUN
ftr-362	1529	33	was	be	AUX
ftr-362	1529	34	made	make	VERB
ftr-362	1529	35	.	.	PUNCT
ftr-362	1530	1	for	for	ADP
ftr-362	1530	2	example	example	NOUN
ftr-362	1530	3	,	,	PUNCT
ftr-362	1530	4	if	if	SCONJ
ftr-362	1530	5	a	a	DET
ftr-362	1530	6	taxpayer	taxpayer	NOUN
ftr-362	1530	7	properly	properly	ADV
ftr-362	1530	8	claimed	claim	VERB
ftr-362	1530	9	a	a	DET
ftr-362	1530	10	credit	credit	NOUN
ftr-362	1530	11	of	of	ADP
ftr-362	1530	12	$	$	SYM
ftr-362	1530	13	7,500	7,500	NUM
ftr-362	1530	14	for	for	ADP
ftr-362	1530	15	a	a	DET
ftr-362	1530	16	640	640	NUM
ftr-362	1530	17	florida	florida	PROPN
ftr-362	1530	18	tax	tax	NOUN
ftr-362	1530	19	review	review	NOUN
ftr-362	1530	20	[	[	X
ftr-362	1530	21	vol	vol	NOUN
ftr-362	1530	22	.	.	PUNCT
ftr-362	1531	1	10:9	10:9	NUM
ftr-362	1531	2	purchase	purchase	NOUN
ftr-362	1531	3	in	in	ADP
ftr-362	1531	4	2008	2008	NUM
ftr-362	1531	5	,	,	PUNCT
ftr-362	1531	6	the	the	DET
ftr-362	1531	7	recapture	recapture	NOUN
ftr-362	1531	8	amount	amount	NOUN
ftr-362	1531	9	would	would	AUX
ftr-362	1531	10	be	be	AUX
ftr-362	1531	11	$	$	SYM
ftr-362	1531	12	500	500	NUM
ftr-362	1531	13	in	in	ADP
ftr-362	1531	14	2010	2010	NUM
ftr-362	1531	15	,	,	PUNCT
ftr-362	1531	16	with	with	ADP
ftr-362	1531	17	another	another	DET
ftr-362	1531	18	$	$	SYM
ftr-362	1531	19	500	500	NUM
ftr-362	1531	20	recapture	recapture	NOUN
ftr-362	1531	21	amount	amount	NOUN
ftr-362	1531	22	in	in	ADP
ftr-362	1531	23	each	each	PRON
ftr-362	1531	24	of	of	ADP
ftr-362	1531	25	the	the	DET
ftr-362	1531	26	next	next	ADJ
ftr-362	1531	27	14	14	NUM
ftr-362	1531	28	years	year	NOUN
ftr-362	1531	29	.	.	PUNCT
ftr-362	1532	1	thus	thus	ADV
ftr-362	1532	2	,	,	PUNCT
ftr-362	1532	3	the	the	DET
ftr-362	1532	4	credit	credit	NOUN
ftr-362	1532	5	actually	actually	ADV
ftr-362	1532	6	functions	function	VERB
ftr-362	1532	7	as	as	ADP
ftr-362	1532	8	an	an	DET
ftr-362	1532	9	interest	interest	NOUN
ftr-362	1532	10	-	-	PUNCT
ftr-362	1532	11	free	free	ADJ
ftr-362	1532	12	loan	loan	NOUN
ftr-362	1532	13	from	from	ADP
ftr-362	1532	14	the	the	DET
ftr-362	1532	15	government	government	NOUN
ftr-362	1532	16	to	to	ADP
ftr-362	1532	17	the	the	DET
ftr-362	1532	18	taxpayer	taxpayer	NOUN
ftr-362	1532	19	.	.	PUNCT
ftr-362	1533	1	if	if	SCONJ
ftr-362	1533	2	,	,	PUNCT
ftr-362	1533	3	prior	prior	ADV
ftr-362	1533	4	to	to	ADP
ftr-362	1533	5	the	the	DET
ftr-362	1533	6	end	end	NOUN
ftr-362	1533	7	of	of	ADP
ftr-362	1533	8	the	the	DET
ftr-362	1533	9	15	15	NUM
ftr-362	1533	10	-	-	PUNCT
ftr-362	1533	11	year	year	NOUN
ftr-362	1533	12	recapture	recapture	NOUN
ftr-362	1533	13	period	period	NOUN
ftr-362	1533	14	,	,	PUNCT
ftr-362	1533	15	a	a	DET
ftr-362	1533	16	taxpayer	taxpayer	NOUN
ftr-362	1533	17	disposes	dispose	VERB
ftr-362	1533	18	of	of	ADP
ftr-362	1533	19	the	the	DET
ftr-362	1533	20	creditgenerating	creditgenerating	PROPN
ftr-362	1533	21	residence	residence	NOUN
ftr-362	1533	22	or	or	CCONJ
ftr-362	1533	23	ceases	cease	VERB
ftr-362	1533	24	to	to	PART
ftr-362	1533	25	use	use	VERB
ftr-362	1533	26	it	it	PRON
ftr-362	1533	27	as	as	ADP
ftr-362	1533	28	his	his	PRON
ftr-362	1533	29	principal	principal	ADJ
ftr-362	1533	30	residence	residence	NOUN
ftr-362	1533	31	,	,	PUNCT
ftr-362	1533	32	the	the	DET
ftr-362	1533	33	recapture	recapture	NOUN
ftr-362	1533	34	of	of	ADP
ftr-362	1533	35	any	any	DET
ftr-362	1533	36	previously	previously	ADV
ftr-362	1533	37	unrecaptured	unrecaptured	ADJ
ftr-362	1533	38	credit	credit	NOUN
ftr-362	1533	39	is	be	AUX
ftr-362	1533	40	accelerated	accelerate	VERB
ftr-362	1533	41	.	.	PUNCT
ftr-362	1534	1	in	in	ADP
ftr-362	1534	2	the	the	DET
ftr-362	1534	3	case	case	NOUN
ftr-362	1534	4	of	of	ADP
ftr-362	1534	5	a	a	DET
ftr-362	1534	6	sale	sale	NOUN
ftr-362	1534	7	of	of	ADP
ftr-362	1534	8	the	the	DET
ftr-362	1534	9	principal	principal	ADJ
ftr-362	1534	10	residence	residence	NOUN
ftr-362	1534	11	to	to	ADP
ftr-362	1534	12	an	an	DET
ftr-362	1534	13	unrelated	unrelated	ADJ
ftr-362	1534	14	person	person	NOUN
ftr-362	1534	15	,	,	PUNCT
ftr-362	1534	16	the	the	DET
ftr-362	1534	17	recapture	recapture	NOUN
ftr-362	1534	18	amount	amount	NOUN
ftr-362	1534	19	is	be	AUX
ftr-362	1534	20	limited	limit	VERB
ftr-362	1534	21	to	to	ADP
ftr-362	1534	22	the	the	DET
ftr-362	1534	23	amount	amount	NOUN
ftr-362	1534	24	of	of	ADP
ftr-362	1534	25	gain	gain	NOUN
ftr-362	1534	26	(	(	PUNCT
ftr-362	1534	27	if	if	SCONJ
ftr-362	1534	28	any	any	PRON
ftr-362	1534	29	)	)	PUNCT
ftr-362	1534	30	on	on	ADP
ftr-362	1534	31	the	the	DET
ftr-362	1534	32	sale	sale	NOUN
ftr-362	1534	33	.	.	PUNCT
ftr-362	1535	1	there	there	PRON
ftr-362	1535	2	is	be	VERB
ftr-362	1535	3	no	no	DET
ftr-362	1535	4	recapture	recapture	NOUN
ftr-362	1535	5	(	(	PUNCT
ftr-362	1535	6	either	either	CCONJ
ftr-362	1535	7	regular	regular	ADJ
ftr-362	1535	8	or	or	CCONJ
ftr-362	1535	9	accelerated	accelerate	VERB
ftr-362	1535	10	)	)	PUNCT
ftr-362	1535	11	after	after	ADP
ftr-362	1535	12	the	the	DET
ftr-362	1535	13	death	death	NOUN
ftr-362	1535	14	of	of	ADP
ftr-362	1535	15	a	a	DET
ftr-362	1535	16	taxpayer	taxpayer	NOUN
ftr-362	1535	17	,	,	PUNCT
ftr-362	1535	18	and	and	CCONJ
ftr-362	1535	19	there	there	PRON
ftr-362	1535	20	is	be	VERB
ftr-362	1535	21	no	no	DET
ftr-362	1535	22	accelerated	accelerated	ADJ
ftr-362	1535	23	recapture	recapture	NOUN
ftr-362	1535	24	following	follow	VERB
ftr-362	1535	25	an	an	DET
ftr-362	1535	26	involuntary	involuntary	ADJ
ftr-362	1535	27	conversion	conversion	NOUN
ftr-362	1535	28	of	of	ADP
ftr-362	1535	29	a	a	DET
ftr-362	1535	30	residence	residence	NOUN
ftr-362	1535	31	if	if	SCONJ
ftr-362	1535	32	the	the	DET
ftr-362	1535	33	taxpayer	taxpayer	NOUN
ftr-362	1535	34	acquires	acquire	VERB
ftr-362	1535	35	a	a	DET
ftr-362	1535	36	new	new	ADJ
ftr-362	1535	37	principal	principal	ADJ
ftr-362	1535	38	residence	residence	NOUN
ftr-362	1535	39	within	within	ADP
ftr-362	1535	40	the	the	DET
ftr-362	1535	41	next	next	ADJ
ftr-362	1535	42	two	two	NUM
ftr-362	1535	43	years	year	NOUN
ftr-362	1535	44	.	.	PUNCT
ftr-362	1536	1	if	if	SCONJ
ftr-362	1536	2	a	a	DET
ftr-362	1536	3	credit	credit	NOUN
ftr-362	1536	4	-	-	PUNCT
ftr-362	1536	5	generating	generate	VERB
ftr-362	1536	6	residence	residence	NOUN
ftr-362	1536	7	is	be	AUX
ftr-362	1536	8	transferred	transfer	VERB
ftr-362	1536	9	between	between	ADP
ftr-362	1536	10	spouses	spouse	NOUN
ftr-362	1536	11	or	or	CCONJ
ftr-362	1536	12	incident	incident	NOUN
ftr-362	1536	13	to	to	ADP
ftr-362	1536	14	a	a	DET
ftr-362	1536	15	divorce	divorce	NOUN
ftr-362	1536	16	,	,	PUNCT
ftr-362	1536	17	in	in	ADP
ftr-362	1536	18	a	a	DET
ftr-362	1536	19	transaction	transaction	NOUN
ftr-362	1536	20	subject	subject	NOUN
ftr-362	1536	21	to	to	ADP
ftr-362	1536	22	§	§	PROPN
ftr-362	1536	23	1041	1041	NUM
ftr-362	1536	24	,	,	PUNCT
ftr-362	1536	25	any	any	DET
ftr-362	1536	26	remaining	remain	VERB
ftr-362	1536	27	recapture	recapture	NOUN
ftr-362	1536	28	obligation	obligation	NOUN
ftr-362	1536	29	is	be	AUX
ftr-362	1536	30	imposed	impose	VERB
ftr-362	1536	31	solely	solely	ADV
ftr-362	1536	32	on	on	ADP
ftr-362	1536	33	the	the	DET
ftr-362	1536	34	transferee	transferee	NOUN
ftr-362	1536	35	.	.	PUNCT
ftr-362	1537	1	•	•	ADV
ftr-362	1537	2	although	although	SCONJ
ftr-362	1537	3	the	the	DET
ftr-362	1537	4	credit	credit	NOUN
ftr-362	1537	5	is	be	AUX
ftr-362	1537	6	ordinarily	ordinarily	ADV
ftr-362	1537	7	allowed	allow	VERB
ftr-362	1537	8	with	with	ADP
ftr-362	1537	9	respect	respect	NOUN
ftr-362	1537	10	to	to	ADP
ftr-362	1537	11	the	the	DET
ftr-362	1537	12	year	year	NOUN
ftr-362	1537	13	in	in	ADP
ftr-362	1537	14	which	which	PRON
ftr-362	1537	15	the	the	DET
ftr-362	1537	16	credit	credit	NOUN
ftr-362	1537	17	-	-	PUNCT
ftr-362	1537	18	generating	generate	VERB
ftr-362	1537	19	purchase	purchase	NOUN
ftr-362	1537	20	occurred	occur	VERB
ftr-362	1537	21	,	,	PUNCT
ftr-362	1537	22	a	a	DET
ftr-362	1537	23	taxpayer	taxpayer	NOUN
ftr-362	1537	24	purchasing	purchase	VERB
ftr-362	1537	25	a	a	DET
ftr-362	1537	26	home	home	NOUN
ftr-362	1537	27	in	in	ADP
ftr-362	1537	28	2009	2009	NUM
ftr-362	1537	29	(	(	PUNCT
ftr-362	1537	30	before	before	ADP
ftr-362	1537	31	july	july	PROPN
ftr-362	1537	32	1	1	NUM
ftr-362	1537	33	)	)	PUNCT
ftr-362	1537	34	may	may	AUX
ftr-362	1537	35	elect	elect	VERB
ftr-362	1537	36	to	to	PART
ftr-362	1537	37	treat	treat	VERB
ftr-362	1537	38	the	the	DET
ftr-362	1537	39	purchase	purchase	NOUN
ftr-362	1537	40	as	as	ADP
ftr-362	1537	41	having	having	AUX
ftr-362	1537	42	been	be	AUX
ftr-362	1537	43	made	make	VERB
ftr-362	1537	44	in	in	ADP
ftr-362	1537	45	2008	2008	NUM
ftr-362	1537	46	,	,	PUNCT
ftr-362	1537	47	for	for	ADP
ftr-362	1537	48	the	the	DET
ftr-362	1537	49	purpose	purpose	NOUN
ftr-362	1537	50	of	of	ADP
ftr-362	1537	51	claiming	claim	VERB
ftr-362	1537	52	the	the	DET
ftr-362	1537	53	credit	credit	NOUN
ftr-362	1537	54	on	on	ADP
ftr-362	1537	55	his	his	PRON
ftr-362	1537	56	2008	2008	NUM
ftr-362	1537	57	tax	tax	NOUN
ftr-362	1537	58	return	return	NOUN
ftr-362	1537	59	.	.	PUNCT
ftr-362	1538	1	if	if	SCONJ
ftr-362	1538	2	the	the	DET
ftr-362	1538	3	election	election	NOUN
ftr-362	1538	4	is	be	AUX
ftr-362	1538	5	made	make	VERB
ftr-362	1538	6	,	,	PUNCT
ftr-362	1538	7	the	the	DET
ftr-362	1538	8	first	first	ADJ
ftr-362	1538	9	year	year	NOUN
ftr-362	1538	10	of	of	ADP
ftr-362	1538	11	the	the	DET
ftr-362	1538	12	recapture	recapture	NOUN
ftr-362	1538	13	period	period	NOUN
ftr-362	1538	14	will	will	AUX
ftr-362	1538	15	be	be	AUX
ftr-362	1538	16	2010	2010	NUM
ftr-362	1538	17	,	,	PUNCT
ftr-362	1538	18	rather	rather	ADV
ftr-362	1538	19	than	than	ADP
ftr-362	1538	20	2011	2011	NUM
ftr-362	1538	21	.	.	PUNCT
ftr-362	1539	1	a.	a.	PROPN
ftr-362	1540	1	the	the	DET
ftr-362	1540	2	homebuyer	homebuyer	PROPN
ftr-362	1540	3	credit	credit	NOUN
ftr-362	1540	4	started	start	VERB
ftr-362	1540	5	out	out	ADP
ftr-362	1540	6	as	as	ADP
ftr-362	1540	7	an	an	DET
ftr-362	1540	8	interest	interest	NOUN
ftr-362	1540	9	-	-	PUNCT
ftr-362	1540	10	free	free	ADJ
ftr-362	1540	11	loan	loan	NOUN
ftr-362	1540	12	,	,	PUNCT
ftr-362	1540	13	but	but	CCONJ
ftr-362	1540	14	now	now	ADV
ftr-362	1540	15	it	it	PRON
ftr-362	1540	16	’s	’	VERB
ftr-362	1540	17	outright	outright	ADJ
ftr-362	1540	18	free	free	ADJ
ftr-362	1540	19	money	money	NOUN
ftr-362	1540	20	from	from	ADP
ftr-362	1540	21	the	the	DET
ftr-362	1540	22	federal	federal	ADJ
ftr-362	1540	23	government	government	NOUN
ftr-362	1540	24	.	.	PUNCT
ftr-362	1541	1	section	section	NOUN
ftr-362	1541	2	1006	1006	NUM
ftr-362	1541	3	of	of	ADP
ftr-362	1541	4	the	the	DET
ftr-362	1541	5	2009	2009	NUM
ftr-362	1541	6	arra	arra	PROPN
ftr-362	1541	7	amended	amend	VERB
ftr-362	1541	8	code	code	NOUN
ftr-362	1541	9	§	§	PROPN
ftr-362	1541	10	36(h	36(h	NUM
ftr-362	1541	11	)	)	PUNCT
ftr-362	1541	12	to	to	PART
ftr-362	1541	13	extend	extend	VERB
ftr-362	1541	14	the	the	DET
ftr-362	1541	15	life	life	NOUN
ftr-362	1541	16	of	of	ADP
ftr-362	1541	17	the	the	DET
ftr-362	1541	18	first	first	ADJ
ftr-362	1541	19	-	-	PUNCT
ftr-362	1541	20	time	time	NOUN
ftr-362	1541	21	homebuyer	homebuyer	PROPN
ftr-362	1541	22	credit	credit	NOUN
ftr-362	1541	23	through	through	ADP
ftr-362	1541	24	november	november	PROPN
ftr-362	1541	25	30	30	NUM
ftr-362	1541	26	,	,	PUNCT
ftr-362	1541	27	2009	2009	NUM
ftr-362	1541	28	,	,	PUNCT
ftr-362	1541	29	and	and	CCONJ
ftr-362	1541	30	to	to	PART
ftr-362	1541	31	increase	increase	VERB
ftr-362	1541	32	the	the	DET
ftr-362	1541	33	amount	amount	NOUN
ftr-362	1541	34	of	of	ADP
ftr-362	1541	35	the	the	DET
ftr-362	1541	36	credit	credit	NOUN
ftr-362	1541	37	to	to	ADP
ftr-362	1541	38	$	$	SYM
ftr-362	1541	39	8,000	8,000	NUM
ftr-362	1541	40	for	for	ADP
ftr-362	1541	41	2009	2009	NUM
ftr-362	1541	42	.	.	PUNCT
ftr-362	1542	1	it	it	PRON
ftr-362	1542	2	also	also	ADV
ftr-362	1542	3	amended	amend	VERB
ftr-362	1542	4	§	§	PROPN
ftr-362	1542	5	36(f	36(f	NUM
ftr-362	1542	6	)	)	PUNCT
ftr-362	1542	7	to	to	PART
ftr-362	1542	8	eliminate	eliminate	VERB
ftr-362	1542	9	the	the	DET
ftr-362	1542	10	recapture	recapture	NOUN
ftr-362	1542	11	of	of	ADP
ftr-362	1542	12	the	the	DET
ftr-362	1542	13	credit	credit	NOUN
ftr-362	1542	14	for	for	ADP
ftr-362	1542	15	a	a	DET
ftr-362	1542	16	home	home	NOUN
ftr-362	1542	17	purchased	purchase	VERB
ftr-362	1542	18	in	in	ADP
ftr-362	1542	19	2009	2009	NUM
ftr-362	1542	20	,	,	PUNCT
ftr-362	1542	21	unless	unless	SCONJ
ftr-362	1542	22	the	the	DET
ftr-362	1542	23	home	home	NOUN
ftr-362	1542	24	is	be	AUX
ftr-362	1542	25	sold	sell	VERB
ftr-362	1542	26	or	or	CCONJ
ftr-362	1542	27	ceases	cease	VERB
ftr-362	1542	28	to	to	PART
ftr-362	1542	29	be	be	AUX
ftr-362	1542	30	the	the	DET
ftr-362	1542	31	taxpayer	taxpayer	NOUN
ftr-362	1542	32	’s	’s	PART
ftr-362	1542	33	principal	principal	ADJ
ftr-362	1542	34	residence	residence	NOUN
ftr-362	1542	35	within	within	ADP
ftr-362	1542	36	36	36	NUM
ftr-362	1542	37	months	month	NOUN
ftr-362	1542	38	of	of	ADP
ftr-362	1542	39	the	the	DET
ftr-362	1542	40	date	date	NOUN
ftr-362	1542	41	of	of	ADP
ftr-362	1542	42	purchase	purchase	NOUN
ftr-362	1542	43	.	.	PUNCT
ftr-362	1543	1	b.	b.	PROPN
ftr-362	1544	1	the	the	DET
ftr-362	1544	2	credit	credit	NOUN
ftr-362	1544	3	is	be	AUX
ftr-362	1544	4	extended	extend	VERB
ftr-362	1544	5	and	and	CCONJ
ftr-362	1544	6	modified	modify	VERB
ftr-362	1544	7	in	in	ADP
ftr-362	1544	8	the	the	DET
ftr-362	1544	9	worker	worker	NOUN
ftr-362	1544	10	,	,	PUNCT
ftr-362	1544	11	homeownership	homeownership	NOUN
ftr-362	1544	12	,	,	PUNCT
ftr-362	1544	13	and	and	CCONJ
ftr-362	1544	14	business	business	NOUN
ftr-362	1544	15	assistance	assistance	NOUN
ftr-362	1544	16	act	act	NOUN
ftr-362	1544	17	of	of	ADP
ftr-362	1544	18	2009	2009	NUM
ftr-362	1544	19	.	.	PUNCT
ftr-362	1545	1	section	section	NOUN
ftr-362	1545	2	11	11	NUM
ftr-362	1545	3	of	of	ADP
ftr-362	1545	4	the	the	DET
ftr-362	1545	5	whaba	whaba	NOUN
ftr-362	1545	6	of	of	ADP
ftr-362	1545	7	2009	2009	NUM
ftr-362	1545	8	amends	amend	NOUN
ftr-362	1545	9	code	code	PROPN
ftr-362	1545	10	§	§	PROPN
ftr-362	1545	11	36	36	NUM
ftr-362	1545	12	to	to	PART
ftr-362	1545	13	extend	extend	VERB
ftr-362	1545	14	the	the	DET
ftr-362	1545	15	credit	credit	NOUN
ftr-362	1545	16	for	for	ADP
ftr-362	1545	17	homes	home	NOUN
ftr-362	1545	18	purchased	purchase	VERB
ftr-362	1545	19	before	before	ADP
ftr-362	1545	20	5/1/10	5/1/10	PROPN
ftr-362	1545	21	(	(	PUNCT
ftr-362	1545	22	before	before	ADP
ftr-362	1545	23	7/1/10	7/1/10	NUM
ftr-362	1545	24	,	,	PUNCT
ftr-362	1545	25	if	if	SCONJ
ftr-362	1545	26	subject	subject	ADJ
ftr-362	1545	27	to	to	ADP
ftr-362	1545	28	a	a	DET
ftr-362	1545	29	binding	bind	VERB
ftr-362	1545	30	contract	contract	NOUN
ftr-362	1545	31	before	before	ADP
ftr-362	1545	32	5/1/10	5/1/10	NUM
ftr-362	1545	33	)	)	PUNCT
ftr-362	1545	34	.	.	PUNCT
ftr-362	1546	1	•	•	NUM
ftr-362	1546	2	an	an	DET
ftr-362	1546	3	individual	individual	NOUN
ftr-362	1546	4	(	(	PUNCT
ftr-362	1546	5	and	and	CCONJ
ftr-362	1546	6	,	,	PUNCT
ftr-362	1546	7	if	if	SCONJ
ftr-362	1546	8	married	marry	VERB
ftr-362	1546	9	,	,	PUNCT
ftr-362	1546	10	the	the	DET
ftr-362	1546	11	individual	individual	NOUN
ftr-362	1546	12	’s	’s	PART
ftr-362	1546	13	spouse	spouse	NOUN
ftr-362	1546	14	)	)	PUNCT
ftr-362	1546	15	who	who	PRON
ftr-362	1546	16	has	have	AUX
ftr-362	1546	17	maintained	maintain	VERB
ftr-362	1546	18	the	the	DET
ftr-362	1546	19	same	same	ADJ
ftr-362	1546	20	principal	principal	ADJ
ftr-362	1546	21	residence	residence	NOUN
ftr-362	1546	22	for	for	ADP
ftr-362	1546	23	any	any	DET
ftr-362	1546	24	five	five	NUM
ftr-362	1546	25	-	-	PUNCT
ftr-362	1546	26	consecutive	consecutive	ADJ
ftr-362	1546	27	year	year	NOUN
ftr-362	1546	28	period	period	NOUN
ftr-362	1546	29	during	during	ADP
ftr-362	1546	30	the	the	DET
ftr-362	1546	31	eight	eight	NUM
ftr-362	1546	32	-	-	PUNCT
ftr-362	1546	33	year	year	NOUN
ftr-362	1546	34	period	period	NOUN
ftr-362	1546	35	ending	end	VERB
ftr-362	1546	36	on	on	ADP
ftr-362	1546	37	the	the	DET
ftr-362	1546	38	date	date	NOUN
ftr-362	1546	39	of	of	ADP
ftr-362	1546	40	the	the	DET
ftr-362	1546	41	purchase	purchase	NOUN
ftr-362	1546	42	of	of	ADP
ftr-362	1546	43	a	a	DET
ftr-362	1546	44	subsequent	subsequent	ADJ
ftr-362	1546	45	principal	principal	ADJ
ftr-362	1546	46	residence	residence	NOUN
ftr-362	1546	47	is	be	AUX
ftr-362	1546	48	treated	treat	VERB
ftr-362	1546	49	as	as	ADP
ftr-362	1546	50	a	a	DET
ftr-362	1546	51	first	first	ADJ
ftr-362	1546	52	-	-	PUNCT
ftr-362	1546	53	time	time	NOUN
ftr-362	1546	54	homebuyer	homebuyer	PROPN
ftr-362	1546	55	.	.	PUNCT
ftr-362	1547	1	the	the	DET
ftr-362	1547	2	maximum	maximum	ADJ
ftr-362	1547	3	allowable	allowable	ADJ
ftr-362	1547	4	credit	credit	NOUN
ftr-362	1547	5	for	for	ADP
ftr-362	1547	6	such	such	ADJ
ftr-362	1547	7	taxpayers	taxpayer	NOUN
ftr-362	1547	8	is	be	AUX
ftr-362	1547	9	$	$	SYM
ftr-362	1547	10	6,500	6,500	NUM
ftr-362	1547	11	.	.	PUNCT
ftr-362	1548	1	this	this	DET
ftr-362	1548	2	provision	provision	NOUN
ftr-362	1548	3	applies	apply	VERB
ftr-362	1548	4	to	to	ADP
ftr-362	1548	5	residences	residence	NOUN
ftr-362	1548	6	purchased	purchase	VERB
ftr-362	1548	7	after	after	ADP
ftr-362	1548	8	11/30/09	11/30/09	PROPN
ftr-362	1548	9	.	.	PROPN
ftr-362	1548	10	•	•	NOUN
ftr-362	1548	11	there	there	PRON
ftr-362	1548	12	are	be	VERB
ftr-362	1548	13	,	,	PUNCT
ftr-362	1548	14	of	of	ADP
ftr-362	1548	15	course	course	NOUN
ftr-362	1548	16	,	,	PUNCT
ftr-362	1548	17	income	income	NOUN
ftr-362	1548	18	limitations	limitation	NOUN
ftr-362	1548	19	for	for	ADP
ftr-362	1548	20	the	the	DET
ftr-362	1548	21	credit	credit	NOUN
ftr-362	1548	22	,	,	PUNCT
ftr-362	1548	23	with	with	ADP
ftr-362	1548	24	phaseouts	phaseout	NOUN
ftr-362	1548	25	between	between	ADP
ftr-362	1548	26	$	$	SYM
ftr-362	1548	27	225,000	225,000	NUM
ftr-362	1548	28	and	and	CCONJ
ftr-362	1548	29	$	$	SYM
ftr-362	1548	30	245,000	245,000	NUM
ftr-362	1548	31	of	of	ADP
ftr-362	1548	32	agi	agi	NOUN
ftr-362	1548	33	,	,	PUNCT
ftr-362	1548	34	as	as	ADV
ftr-362	1548	35	well	well	ADV
ftr-362	1548	36	as	as	ADP
ftr-362	1548	37	a	a	DET
ftr-362	1548	38	purchase	purchase	NOUN
ftr-362	1548	39	price	price	NOUN
ftr-362	1548	40	limit	limit	NOUN
ftr-362	1548	41	of	of	ADP
ftr-362	1548	42	$	$	SYM
ftr-362	1548	43	800,000	800,000	NUM
ftr-362	1548	44	.	.	PUNCT
ftr-362	1549	1	2011	2011	NUM
ftr-362	1549	2	]	]	PUNCT
ftr-362	1549	3	recent	recent	ADJ
ftr-362	1549	4	developments	development	NOUN
ftr-362	1549	5	in	in	ADP
ftr-362	1549	6	federal	federal	ADJ
ftr-362	1549	7	income	income	NOUN
ftr-362	1549	8	taxation	taxation	NOUN
ftr-362	1549	9	641	641	NUM
ftr-362	1549	10	c.	c.	NOUN
ftr-362	1549	11	closing	closing	NOUN
ftr-362	1549	12	deadline	deadline	NOUN
ftr-362	1549	13	extended	extend	VERB
ftr-362	1549	14	to	to	PART
ftr-362	1549	15	give	give	VERB
ftr-362	1549	16	banks	bank	NOUN
ftr-362	1549	17	(	(	PUNCT
ftr-362	1549	18	and	and	CCONJ
ftr-362	1549	19	congress	congress	PROPN
ftr-362	1549	20	)	)	PUNCT
ftr-362	1549	21	time	time	NOUN
ftr-362	1549	22	to	to	PART
ftr-362	1549	23	do	do	VERB
ftr-362	1549	24	the	the	DET
ftr-362	1549	25	paperwork	paperwork	NOUN
ftr-362	1549	26	.	.	PUNCT
ftr-362	1550	1	the	the	DET
ftr-362	1550	2	homebuyer	homebuyer	PROPN
ftr-362	1550	3	assistance	assistance	NOUN
ftr-362	1550	4	and	and	CCONJ
ftr-362	1550	5	improvement	improvement	NOUN
ftr-362	1550	6	act	act	NOUN
ftr-362	1550	7	of	of	ADP
ftr-362	1550	8	2010	2010	NUM
ftr-362	1550	9	extended	extend	VERB
ftr-362	1550	10	the	the	DET
ftr-362	1550	11	closing	closing	NOUN
ftr-362	1550	12	deadline	deadline	NOUN
ftr-362	1550	13	for	for	ADP
ftr-362	1550	14	the	the	DET
ftr-362	1550	15	§	§	PROPN
ftr-362	1550	16	36	36	NUM
ftr-362	1550	17	homebuyer	homebuyer	PROPN
ftr-362	1550	18	’s	’s	PART
ftr-362	1550	19	credit	credit	NOUN
ftr-362	1550	20	from	from	ADP
ftr-362	1550	21	6/30/10	6/30/10	NUM
ftr-362	1550	22	to	to	ADP
ftr-362	1550	23	9/30/10	9/30/10	NUM
ftr-362	1550	24	for	for	ADP
ftr-362	1550	25	any	any	DET
ftr-362	1550	26	eligible	eligible	ADJ
ftr-362	1550	27	homebuyer	homebuyer	NOUN
ftr-362	1550	28	who	who	PRON
ftr-362	1550	29	entered	enter	VERB
ftr-362	1550	30	into	into	ADP
ftr-362	1550	31	a	a	DET
ftr-362	1550	32	binding	bind	VERB
ftr-362	1550	33	purchase	purchase	NOUN
ftr-362	1550	34	contract	contract	NOUN
ftr-362	1550	35	on	on	ADP
ftr-362	1550	36	or	or	CCONJ
ftr-362	1550	37	before	before	ADP
ftr-362	1550	38	4/30/10	4/30/10	NUM
ftr-362	1550	39	to	to	PART
ftr-362	1550	40	close	close	VERB
ftr-362	1550	41	on	on	ADP
ftr-362	1550	42	the	the	DET
ftr-362	1550	43	purchase	purchase	NOUN
ftr-362	1550	44	of	of	ADP
ftr-362	1550	45	the	the	DET
ftr-362	1550	46	home	home	NOUN
ftr-362	1550	47	on	on	ADP
ftr-362	1550	48	or	or	CCONJ
ftr-362	1550	49	before	before	ADP
ftr-362	1550	50	6/30/10	6/30/10	NUM
ftr-362	1550	51	.	.	PUNCT
ftr-362	1551	1	the	the	DET
ftr-362	1551	2	new	new	ADJ
ftr-362	1551	3	law	law	NOUN
ftr-362	1551	4	addresses	address	VERB
ftr-362	1551	5	concerns	concern	VERB
ftr-362	1551	6	that	that	SCONJ
ftr-362	1551	7	many	many	ADJ
ftr-362	1551	8	homebuyers	homebuyer	NOUN
ftr-362	1551	9	might	might	AUX
ftr-362	1551	10	be	be	AUX
ftr-362	1551	11	unable	unable	ADJ
ftr-362	1551	12	to	to	PART
ftr-362	1551	13	meet	meet	VERB
ftr-362	1551	14	the	the	DET
ftr-362	1551	15	original	original	ADJ
ftr-362	1551	16	6/30/10	6/30/10	NUM
ftr-362	1551	17	closing	closing	NOUN
ftr-362	1551	18	deadline	deadline	NOUN
ftr-362	1551	19	because	because	SCONJ
ftr-362	1551	20	of	of	ADP
ftr-362	1551	21	circumstances	circumstance	NOUN
ftr-362	1551	22	beyond	beyond	ADP
ftr-362	1551	23	their	their	PRON
ftr-362	1551	24	control	control	NOUN
ftr-362	1551	25	.	.	PUNCT
ftr-362	1552	1	one	one	NUM
ftr-362	1552	2	of	of	ADP
ftr-362	1552	3	these	these	DET
ftr-362	1552	4	circumstances	circumstance	NOUN
ftr-362	1552	5	is	be	AUX
ftr-362	1552	6	the	the	DET
ftr-362	1552	7	failure	failure	NOUN
ftr-362	1552	8	of	of	ADP
ftr-362	1552	9	congress	congress	PROPN
ftr-362	1552	10	to	to	PART
ftr-362	1552	11	provide	provide	VERB
ftr-362	1552	12	for	for	ADP
ftr-362	1552	13	the	the	DET
ftr-362	1552	14	extension	extension	NOUN
ftr-362	1552	15	of	of	ADP
ftr-362	1552	16	federal	federal	ADJ
ftr-362	1552	17	flood	flood	NOUN
ftr-362	1552	18	insurance	insurance	NOUN
ftr-362	1552	19	after	after	SCONJ
ftr-362	1552	20	the	the	DET
ftr-362	1552	21	former	former	ADJ
ftr-362	1552	22	program	program	NOUN
ftr-362	1552	23	expired	expire	VERB
ftr-362	1552	24	.	.	PUNCT
ftr-362	1553	1	2	2	X
ftr-362	1553	2	.	.	X
ftr-362	1553	3	the	the	DET
ftr-362	1553	4	irs	irs	PROPN
ftr-362	1553	5	recedes	recede	VERB
ftr-362	1553	6	from	from	ADP
ftr-362	1553	7	tax	tax	NOUN
ftr-362	1553	8	court	court	NOUN
ftr-362	1553	9	victories	victory	NOUN
ftr-362	1553	10	on	on	ADP
ftr-362	1553	11	the	the	DET
ftr-362	1553	12	scope	scope	NOUN
ftr-362	1553	13	of	of	ADP
ftr-362	1553	14	“	"	PUNCT
ftr-362	1553	15	home	home	NOUN
ftr-362	1553	16	equity	equity	NOUN
ftr-362	1553	17	indebtedness	indebtedness	NOUN
ftr-362	1553	18	.	.	PUNCT
ftr-362	1553	19	”	"	PUNCT
ftr-362	1554	1	ilm	ilm	NOUN
ftr-362	1554	2	200940030	200940030	NUM
ftr-362	1554	3	(	(	PUNCT
ftr-362	1554	4	8/7/09	8/7/09	NUM
ftr-362	1554	5	)	)	PUNCT
ftr-362	1554	6	.	.	PUNCT
ftr-362	1555	1	home	home	NOUN
ftr-362	1555	2	mortgage	mortgage	NOUN
ftr-362	1555	3	indebtedness	indebtedness	NOUN
ftr-362	1555	4	in	in	ADP
ftr-362	1555	5	excess	excess	NOUN
ftr-362	1555	6	of	of	ADP
ftr-362	1555	7	$	$	SYM
ftr-362	1555	8	1,000,000	1,000,000	NUM
ftr-362	1555	9	may	may	AUX
ftr-362	1555	10	qualify	qualify	VERB
ftr-362	1555	11	as	as	ADP
ftr-362	1555	12	home	home	NOUN
ftr-362	1555	13	equity	equity	NOUN
ftr-362	1555	14	indebtedness	indebtedness	NOUN
ftr-362	1555	15	under	under	ADP
ftr-362	1555	16	§	§	PROPN
ftr-362	1555	17	163(h)(3)(c	163(h)(3)(c	NUM
ftr-362	1555	18	)	)	PUNCT
ftr-362	1555	19	.	.	PUNCT
ftr-362	1556	1	the	the	DET
ftr-362	1556	2	position	position	NOUN
ftr-362	1556	3	taken	take	VERB
ftr-362	1556	4	in	in	ADP
ftr-362	1556	5	the	the	DET
ftr-362	1556	6	memo	memo	NOUN
ftr-362	1556	7	is	be	AUX
ftr-362	1556	8	inconsistent	inconsistent	ADJ
ftr-362	1556	9	with	with	ADP
ftr-362	1556	10	pau	pau	PROPN
ftr-362	1556	11	v.	v.	PROPN
ftr-362	1556	12	commissioner	commissioner	PROPN
ftr-362	1556	13	,	,	PUNCT
ftr-362	1556	14	t.c	t.c	PROPN
ftr-362	1556	15	.	.	PROPN
ftr-362	1556	16	memo	memo	NOUN
ftr-362	1556	17	.	.	PUNCT
ftr-362	1557	1	1997	1997	NUM
ftr-362	1557	2	-	-	SYM
ftr-362	1557	3	43	43	NUM
ftr-362	1557	4	,	,	PUNCT
ftr-362	1557	5	and	and	CCONJ
ftr-362	1557	6	catalano	catalano	PROPN
ftr-362	1557	7	v.	v.	PROPN
ftr-362	1557	8	commissioner	commissioner	PROPN
ftr-362	1557	9	,	,	PUNCT
ftr-362	1557	10	t.c	t.c	PROPN
ftr-362	1557	11	.	.	PROPN
ftr-362	1557	12	memo	memo	NOUN
ftr-362	1557	13	.	.	PUNCT
ftr-362	1558	1	2000	2000	NUM
ftr-362	1558	2	-	-	SYM
ftr-362	1558	3	82	82	NUM
ftr-362	1558	4	,	,	PUNCT
ftr-362	1558	5	but	but	CCONJ
ftr-362	1558	6	it	it	PRON
ftr-362	1558	7	is	be	AUX
ftr-362	1558	8	consistent	consistent	ADJ
ftr-362	1558	9	with	with	ADP
ftr-362	1558	10	the	the	DET
ftr-362	1558	11	instructions	instruction	NOUN
ftr-362	1558	12	in	in	ADP
ftr-362	1558	13	irs	irs	PROPN
ftr-362	1558	14	pub	pub	NOUN
ftr-362	1558	15	.	.	PUNCT
ftr-362	1559	1	no	no	INTJ
ftr-362	1559	2	.	.	NOUN
ftr-362	1560	1	936	936	NUM
ftr-362	1560	2	,	,	PUNCT
ftr-362	1560	3	home	home	NOUN
ftr-362	1560	4	mortgage	mortgage	NOUN
ftr-362	1560	5	interest	interest	NOUN
ftr-362	1560	6	deduction	deduction	NOUN
ftr-362	1560	7	.	.	PUNCT
ftr-362	1561	1	•	•	NUM
ftr-362	1561	2	should	should	AUX
ftr-362	1561	3	n’t	not	PART
ftr-362	1561	4	this	this	DET
ftr-362	1561	5	position	position	NOUN
ftr-362	1561	6	be	be	AUX
ftr-362	1561	7	stated	state	VERB
ftr-362	1561	8	in	in	ADP
ftr-362	1561	9	a	a	DET
ftr-362	1561	10	published	publish	VERB
ftr-362	1561	11	revenue	revenue	NOUN
ftr-362	1561	12	ruling	ruling	NOUN
ftr-362	1561	13	since	since	SCONJ
ftr-362	1561	14	tax	tax	NOUN
ftr-362	1561	15	court	court	NOUN
ftr-362	1561	16	decisions	decision	NOUN
ftr-362	1561	17	are	be	AUX
ftr-362	1561	18	the	the	DET
ftr-362	1561	19	law	law	NOUN
ftr-362	1561	20	and	and	CCONJ
ftr-362	1561	21	instructions	instruction	NOUN
ftr-362	1561	22	in	in	ADP
ftr-362	1561	23	irs	irs	PROPN
ftr-362	1561	24	publications	publication	NOUN
ftr-362	1561	25	are	be	AUX
ftr-362	1561	26	not	not	PART
ftr-362	1561	27	the	the	DET
ftr-362	1561	28	law	law	NOUN
ftr-362	1561	29	?	?	PUNCT
ftr-362	1562	1	a.	a.	NOUN
ftr-362	1563	1	and	and	CCONJ
ftr-362	1563	2	the	the	DET
ftr-362	1563	3	position	position	NOUN
ftr-362	1563	4	is	be	AUX
ftr-362	1563	5	stated	state	VERB
ftr-362	1563	6	in	in	ADP
ftr-362	1563	7	a	a	DET
ftr-362	1563	8	published	publish	VERB
ftr-362	1563	9	revenue	revenue	NOUN
ftr-362	1563	10	ruling	ruling	NOUN
ftr-362	1563	11	.	.	PUNCT
ftr-362	1564	1	rev	rev	PROPN
ftr-362	1564	2	.	.	PUNCT
ftr-362	1565	1	rul	rul	PROPN
ftr-362	1565	2	.	.	PUNCT
ftr-362	1566	1	2010	2010	NUM
ftr-362	1566	2	-	-	SYM
ftr-362	1566	3	25	25	NUM
ftr-362	1566	4	,	,	PUNCT
ftr-362	1566	5	2010	2010	NUM
ftr-362	1566	6	-	-	SYM
ftr-362	1566	7	44	44	NUM
ftr-362	1566	8	i.r.b	i.r.b	NOUN
ftr-362	1566	9	.	.	PUNCT
ftr-362	1567	1	571	571	NUM
ftr-362	1567	2	(	(	PUNCT
ftr-362	1567	3	10/14/10	10/14/10	NUM
ftr-362	1567	4	)	)	PUNCT
ftr-362	1567	5	.	.	PUNCT
ftr-362	1568	1	indebtedness	indebtedness	NOUN
ftr-362	1568	2	that	that	PRON
ftr-362	1568	3	is	be	AUX
ftr-362	1568	4	incurred	incur	VERB
ftr-362	1568	5	by	by	ADP
ftr-362	1568	6	a	a	DET
ftr-362	1568	7	taxpayer	taxpayer	NOUN
ftr-362	1568	8	to	to	PART
ftr-362	1568	9	acquire	acquire	VERB
ftr-362	1568	10	,	,	PUNCT
ftr-362	1568	11	construct	construct	VERB
ftr-362	1568	12	,	,	PUNCT
ftr-362	1568	13	or	or	CCONJ
ftr-362	1568	14	substantially	substantially	ADV
ftr-362	1568	15	improve	improve	VERB
ftr-362	1568	16	a	a	DET
ftr-362	1568	17	qualified	qualified	ADJ
ftr-362	1568	18	residence	residence	NOUN
ftr-362	1568	19	can	can	AUX
ftr-362	1568	20	constitute	constitute	VERB
ftr-362	1568	21	“	"	PUNCT
ftr-362	1568	22	home	home	NOUN
ftr-362	1568	23	equity	equity	NOUN
ftr-362	1568	24	indebtedness	indebtedness	NOUN
ftr-362	1568	25	”	"	PUNCT
ftr-362	1568	26	(	(	PUNCT
ftr-362	1568	27	within	within	ADP
ftr-362	1568	28	the	the	DET
ftr-362	1568	29	meaning	meaning	NOUN
ftr-362	1568	30	of	of	ADP
ftr-362	1568	31	§	§	PROPN
ftr-362	1568	32	163(h)(3)(c	163(h)(3)(c	PROPN
ftr-362	1568	33	)	)	PUNCT
ftr-362	1568	34	)	)	PUNCT
ftr-362	1568	35	to	to	ADP
ftr-362	1568	36	the	the	DET
ftr-362	1568	37	extent	extent	NOUN
ftr-362	1568	38	it	it	PRON
ftr-362	1568	39	exceeds	exceed	VERB
ftr-362	1568	40	$	$	SYM
ftr-362	1568	41	1	1	NUM
ftr-362	1568	42	million	million	NUM
ftr-362	1568	43	.	.	PUNCT
ftr-362	1569	1	3	3	X
ftr-362	1569	2	.	.	X
ftr-362	1569	3	sex	sex	NOUN
ftr-362	1569	4	reassignment	reassignment	NOUN
ftr-362	1569	5	surgery	surgery	NOUN
ftr-362	1569	6	is	be	AUX
ftr-362	1569	7	not	not	PART
ftr-362	1569	8	nondeductible	nondeductible	ADJ
ftr-362	1569	9	cosmetic	cosmetic	ADJ
ftr-362	1569	10	surgery	surgery	NOUN
ftr-362	1569	11	,	,	PUNCT
ftr-362	1569	12	but	but	CCONJ
ftr-362	1569	13	the	the	DET
ftr-362	1569	14	boob	boob	NOUN
ftr-362	1569	15	job	job	NOUN
ftr-362	1569	16	is	be	AUX
ftr-362	1569	17	.	.	PUNCT
ftr-362	1570	1	o’donnabhain	o’donnabhain	PROPN
ftr-362	1570	2	v.	v.	ADP
ftr-362	1570	3	commissioner	commissioner	PROPN
ftr-362	1570	4	,	,	PUNCT
ftr-362	1570	5	134	134	NUM
ftr-362	1570	6	t.c	t.c	NOUN
ftr-362	1570	7	.	.	PUNCT
ftr-362	1571	1	no	no	INTJ
ftr-362	1571	2	.	.	NOUN
ftr-362	1571	3	4	4	NUM
ftr-362	1571	4	(	(	PUNCT
ftr-362	1571	5	2/2/10	2/2/10	NUM
ftr-362	1571	6	)	)	PUNCT
ftr-362	1571	7	.	.	PUNCT
ftr-362	1572	1	the	the	DET
ftr-362	1572	2	taxpayer	taxpayer	NOUN
ftr-362	1572	3	was	be	AUX
ftr-362	1572	4	a	a	DET
ftr-362	1572	5	genetic	genetic	ADJ
ftr-362	1572	6	male	male	NOUN
ftr-362	1572	7	who	who	PRON
ftr-362	1572	8	suffered	suffer	VERB
ftr-362	1572	9	from	from	ADP
ftr-362	1572	10	gender	gender	NOUN
ftr-362	1572	11	identity	identity	NOUN
ftr-362	1572	12	disorder	disorder	NOUN
ftr-362	1572	13	,	,	PUNCT
ftr-362	1572	14	which	which	PRON
ftr-362	1572	15	is	be	AUX
ftr-362	1572	16	a	a	DET
ftr-362	1572	17	condition	condition	NOUN
ftr-362	1572	18	recognized	recognize	VERB
ftr-362	1572	19	in	in	ADP
ftr-362	1572	20	medical	medical	ADJ
ftr-362	1572	21	reference	reference	NOUN
ftr-362	1572	22	texts	text	NOUN
ftr-362	1572	23	,	,	PUNCT
ftr-362	1572	24	in	in	ADP
ftr-362	1572	25	which	which	PRON
ftr-362	1572	26	an	an	DET
ftr-362	1572	27	individual	individual	ADJ
ftr-362	1572	28	experiences	experience	NOUN
ftr-362	1572	29	persistent	persistent	ADJ
ftr-362	1572	30	psychological	psychological	ADJ
ftr-362	1572	31	discomfort	discomfort	NOUN
ftr-362	1572	32	concerning	concern	VERB
ftr-362	1572	33	his	his	PRON
ftr-362	1572	34	or	or	CCONJ
ftr-362	1572	35	her	her	PRON
ftr-362	1572	36	anatomical	anatomical	ADJ
ftr-362	1572	37	gender	gender	NOUN
ftr-362	1572	38	.	.	PUNCT
ftr-362	1573	1	pursuant	pursuant	ADJ
ftr-362	1573	2	to	to	ADP
ftr-362	1573	3	medical	medical	ADJ
ftr-362	1573	4	advice	advice	NOUN
ftr-362	1573	5	the	the	DET
ftr-362	1573	6	taxpayer	taxpayer	NOUN
ftr-362	1573	7	underwent	undergo	VERB
ftr-362	1573	8	sex	sex	NOUN
ftr-362	1573	9	reassignment	reassignment	NOUN
ftr-362	1573	10	surgery	surgery	NOUN
ftr-362	1573	11	,	,	PUNCT
ftr-362	1573	12	including	include	VERB
ftr-362	1573	13	breast	breast	NOUN
ftr-362	1573	14	augmentation	augmentation	NOUN
ftr-362	1573	15	surgery	surgery	NOUN
ftr-362	1573	16	,	,	PUNCT
ftr-362	1573	17	and	and	CCONJ
ftr-362	1573	18	claimed	claim	VERB
ftr-362	1573	19	a	a	DET
ftr-362	1573	20	§	§	PROPN
ftr-362	1573	21	213	213	NUM
ftr-362	1573	22	medical	medical	ADJ
ftr-362	1573	23	expense	expense	NOUN
ftr-362	1573	24	deduction	deduction	NOUN
ftr-362	1573	25	for	for	ADP
ftr-362	1573	26	the	the	DET
ftr-362	1573	27	cost	cost	NOUN
ftr-362	1573	28	of	of	ADP
ftr-362	1573	29	the	the	DET
ftr-362	1573	30	surgeries	surgery	NOUN
ftr-362	1573	31	,	,	PUNCT
ftr-362	1573	32	feminizing	feminize	VERB
ftr-362	1573	33	hormones	hormone	NOUN
ftr-362	1573	34	,	,	PUNCT
ftr-362	1573	35	and	and	CCONJ
ftr-362	1573	36	other	other	ADJ
ftr-362	1573	37	related	related	ADJ
ftr-362	1573	38	expenses	expense	NOUN
ftr-362	1573	39	.	.	PUNCT
ftr-362	1574	1	the	the	DET
ftr-362	1574	2	irs	irs	PROPN
ftr-362	1574	3	disallowed	disallow	VERB
ftr-362	1574	4	the	the	DET
ftr-362	1574	5	deductions	deduction	NOUN
ftr-362	1574	6	.	.	PUNCT
ftr-362	1575	1	in	in	ADP
ftr-362	1575	2	a	a	DET
ftr-362	1575	3	reviewed	review	VERB
ftr-362	1575	4	opinion	opinion	NOUN
ftr-362	1575	5	by	by	ADP
ftr-362	1575	6	judge	judge	NOUN
ftr-362	1575	7	gale	gale	VERB
ftr-362	1575	8	the	the	DET
ftr-362	1575	9	majority	majority	NOUN
ftr-362	1575	10	(	(	PUNCT
ftr-362	1575	11	8	8	NUM
ftr-362	1575	12	judges	judge	NOUN
ftr-362	1575	13	)	)	PUNCT
ftr-362	1575	14	held	hold	VERB
ftr-362	1575	15	as	as	SCONJ
ftr-362	1575	16	follows	follow	VERB
ftr-362	1575	17	:	:	PUNCT
ftr-362	1575	18	(	(	PUNCT
ftr-362	1575	19	1	1	X
ftr-362	1575	20	)	)	PUNCT
ftr-362	1575	21	gender	gender	NOUN
ftr-362	1575	22	identity	identity	NOUN
ftr-362	1575	23	disorder	disorder	NOUN
ftr-362	1575	24	is	be	AUX
ftr-362	1575	25	a	a	DET
ftr-362	1575	26	“	"	PUNCT
ftr-362	1575	27	disease	disease	NOUN
ftr-362	1575	28	”	"	PUNCT
ftr-362	1575	29	within	within	ADP
ftr-362	1575	30	the	the	DET
ftr-362	1575	31	meaning	meaning	NOUN
ftr-362	1575	32	§	§	PROPN
ftr-362	1575	33	213(d)(1)(a	213(d)(1)(a	PROPN
ftr-362	1575	34	)	)	PUNCT
ftr-362	1575	35	and	and	CCONJ
ftr-362	1575	36	(	(	PUNCT
ftr-362	1575	37	9)(b	9)(b	NUM
ftr-362	1575	38	)	)	PUNCT
ftr-362	1575	39	;	;	PUNCT
ftr-362	1575	40	(	(	PUNCT
ftr-362	1575	41	2	2	X
ftr-362	1575	42	)	)	PUNCT
ftr-362	1575	43	the	the	DET
ftr-362	1575	44	taxpayer	taxpayer	NOUN
ftr-362	1575	45	’s	’s	PART
ftr-362	1575	46	hormone	hormone	NOUN
ftr-362	1575	47	therapy	therapy	NOUN
ftr-362	1575	48	and	and	CCONJ
ftr-362	1575	49	sex	sex	NOUN
ftr-362	1575	50	reassignment	reassignment	NOUN
ftr-362	1575	51	surgery	surgery	NOUN
ftr-362	1575	52	were	be	AUX
ftr-362	1575	53	“	"	PUNCT
ftr-362	1575	54	for	for	ADP
ftr-362	1575	55	the	the	DET
ftr-362	1575	56	...	...	PUNCT
ftr-362	1575	57	treatment	treatment	NOUN
ftr-362	1575	58	...	...	PUNCT
ftr-362	1575	59	of	of	ADP
ftr-362	1575	60	”	"	PUNCT
ftr-362	1575	61	and	and	CCONJ
ftr-362	1575	62	“	"	PUNCT
ftr-362	1575	63	[	[	X
ftr-362	1575	64	treated	treat	VERB
ftr-362	1575	65	]	]	PUNCT
ftr-362	1575	66	”	"	PUNCT
ftr-362	1575	67	disease	disease	NOUN
ftr-362	1575	68	within	within	ADP
ftr-362	1575	69	the	the	DET
ftr-362	1575	70	meaning	meaning	NOUN
ftr-362	1575	71	of	of	ADP
ftr-362	1575	72	§	§	PROPN
ftr-362	1575	73	213(d)(1)(a	213(d)(1)(a	PROPN
ftr-362	1575	74	)	)	PUNCT
ftr-362	1575	75	and	and	CCONJ
ftr-362	1575	76	(	(	PUNCT
ftr-362	1575	77	9)(b	9)(b	NUM
ftr-362	1575	78	)	)	PUNCT
ftr-362	1575	79	;	;	PUNCT
ftr-362	1575	80	and	and	CCONJ
ftr-362	1575	81	(	(	PUNCT
ftr-362	1575	82	3	3	NUM
ftr-362	1575	83	)	)	PUNCT
ftr-362	1575	84	because	because	SCONJ
ftr-362	1575	85	they	they	PRON
ftr-362	1575	86	were	be	AUX
ftr-362	1575	87	for	for	ADP
ftr-362	1575	88	the	the	DET
ftr-362	1575	89	treatment	treatment	NOUN
ftr-362	1575	90	of	of	ADP
ftr-362	1575	91	disease	disease	NOUN
ftr-362	1575	92	,	,	PUNCT
ftr-362	1575	93	the	the	DET
ftr-362	1575	94	procedures	procedure	NOUN
ftr-362	1575	95	were	be	AUX
ftr-362	1575	96	642	642	NUM
ftr-362	1575	97	florida	florida	PROPN
ftr-362	1575	98	tax	tax	NOUN
ftr-362	1575	99	review	review	NOUN
ftr-362	1575	100	[	[	X
ftr-362	1575	101	vol	vol	NOUN
ftr-362	1575	102	.	.	PUNCT
ftr-362	1576	1	10:9	10:9	NUM
ftr-362	1576	2	not	not	PART
ftr-362	1576	3	“	"	PUNCT
ftr-362	1576	4	cosmetic	cosmetic	ADJ
ftr-362	1576	5	surgery	surgery	NOUN
ftr-362	1576	6	”	"	PUNCT
ftr-362	1576	7	that	that	PRON
ftr-362	1576	8	is	be	AUX
ftr-362	1576	9	excluded	exclude	VERB
ftr-362	1576	10	from	from	ADP
ftr-362	1576	11	the	the	DET
ftr-362	1576	12	definition	definition	NOUN
ftr-362	1576	13	of	of	ADP
ftr-362	1576	14	“	"	PUNCT
ftr-362	1576	15	medical	medical	ADJ
ftr-362	1576	16	care	care	NOUN
ftr-362	1576	17	”	"	PUNCT
ftr-362	1576	18	by	by	ADP
ftr-362	1576	19	§	§	PROPN
ftr-362	1576	20	213(d)(9)(a	213(d)(9)(a	NUM
ftr-362	1576	21	)	)	PUNCT
ftr-362	1576	22	.	.	PUNCT
ftr-362	1577	1	however	however	ADV
ftr-362	1577	2	,	,	PUNCT
ftr-362	1577	3	the	the	DET
ftr-362	1577	4	taxpayer	taxpayer	NOUN
ftr-362	1577	5	’s	’s	PART
ftr-362	1577	6	breast	breast	NOUN
ftr-362	1577	7	augmentation	augmentation	NOUN
ftr-362	1577	8	surgery	surgery	NOUN
ftr-362	1577	9	was	be	AUX
ftr-362	1577	10	“	"	PUNCT
ftr-362	1577	11	directed	direct	VERB
ftr-362	1577	12	at	at	ADP
ftr-362	1577	13	improving	improve	VERB
ftr-362	1577	14	...	...	PUNCT
ftr-362	1578	1	[	[	X
ftr-362	1578	2	her	her	PRON
ftr-362	1578	3	]	]	X
ftr-362	1578	4	appearance	appearance	NOUN
ftr-362	1578	5	,	,	PUNCT
ftr-362	1578	6	”	"	PUNCT
ftr-362	1578	7	because	because	SCONJ
ftr-362	1578	8	the	the	DET
ftr-362	1578	9	taxpayer	taxpayer	NOUN
ftr-362	1578	10	failed	fail	VERB
ftr-362	1578	11	to	to	PART
ftr-362	1578	12	prove	prove	VERB
ftr-362	1578	13	that	that	SCONJ
ftr-362	1578	14	the	the	DET
ftr-362	1578	15	breast	breast	NOUN
ftr-362	1578	16	augmentation	augmentation	NOUN
ftr-362	1578	17	surgery	surgery	NOUN
ftr-362	1578	18	either	either	CCONJ
ftr-362	1578	19	“	"	PUNCT
ftr-362	1578	20	meaningfully	meaningfully	ADV
ftr-362	1578	21	[	[	X
ftr-362	1578	22	promoted	promote	VERB
ftr-362	1578	23	]	]	PUNCT
ftr-362	1578	24	the	the	DET
ftr-362	1578	25	proper	proper	ADJ
ftr-362	1578	26	function	function	NOUN
ftr-362	1578	27	of	of	ADP
ftr-362	1578	28	the	the	DET
ftr-362	1578	29	body	body	NOUN
ftr-362	1578	30	”	"	PUNCT
ftr-362	1578	31	or	or	CCONJ
ftr-362	1578	32	“	"	PUNCT
ftr-362	1578	33	[	[	PUNCT
ftr-362	1578	34	treated	treat	VERB
ftr-362	1578	35	]	]	PUNCT
ftr-362	1578	36	...	...	PUNCT
ftr-362	1578	37	disease	disease	NOUN
ftr-362	1578	38	”	"	PUNCT
ftr-362	1578	39	within	within	ADP
ftr-362	1578	40	the	the	DET
ftr-362	1578	41	meaning	meaning	NOUN
ftr-362	1578	42	of	of	ADP
ftr-362	1578	43	§	§	PROPN
ftr-362	1578	44	213(d)(9)(b	213(d)(9)(b	PROPN
ftr-362	1578	45	)	)	PUNCT
ftr-362	1578	46	.	.	PUNCT
ftr-362	1579	1	thus	thus	ADV
ftr-362	1579	2	,	,	PUNCT
ftr-362	1579	3	the	the	DET
ftr-362	1579	4	breast	breast	NOUN
ftr-362	1579	5	augmentation	augmentation	NOUN
ftr-362	1579	6	surgery	surgery	NOUN
ftr-362	1579	7	was	be	AUX
ftr-362	1579	8	“	"	PUNCT
ftr-362	1579	9	cosmetic	cosmetic	ADJ
ftr-362	1579	10	surgery	surgery	NOUN
ftr-362	1579	11	”	"	PUNCT
ftr-362	1579	12	that	that	PRON
ftr-362	1579	13	is	be	AUX
ftr-362	1579	14	excluded	exclude	VERB
ftr-362	1579	15	from	from	ADP
ftr-362	1579	16	the	the	DET
ftr-362	1579	17	definition	definition	NOUN
ftr-362	1579	18	of	of	ADP
ftr-362	1579	19	deductible	deductible	ADJ
ftr-362	1579	20	“	"	PUNCT
ftr-362	1579	21	medical	medical	ADJ
ftr-362	1579	22	care	care	NOUN
ftr-362	1579	23	.	.	PUNCT
ftr-362	1579	24	”	"	PUNCT
ftr-362	1580	1	•	•	NUM
ftr-362	1580	2	judges	judge	NOUN
ftr-362	1580	3	halpern	halpern	PROPN
ftr-362	1580	4	,	,	PUNCT
ftr-362	1580	5	goeke	goeke	ADJ
ftr-362	1580	6	,	,	PUNCT
ftr-362	1580	7	and	and	CCONJ
ftr-362	1580	8	holmes	holmes	PROPN
ftr-362	1580	9	concurred	concur	VERB
ftr-362	1580	10	.	.	PUNCT
ftr-362	1581	1	•	•	NUM
ftr-362	1581	2	judge	judge	PROPN
ftr-362	1581	3	foley	foley	PROPN
ftr-362	1581	4	,	,	PUNCT
ftr-362	1581	5	joined	join	VERB
ftr-362	1581	6	by	by	ADP
ftr-362	1581	7	judges	judge	NOUN
ftr-362	1581	8	wells	wells	PROPN
ftr-362	1581	9	,	,	PUNCT
ftr-362	1581	10	vasquez	vasquez	PROPN
ftr-362	1581	11	,	,	PUNCT
ftr-362	1581	12	kroupa	kroupa	NOUN
ftr-362	1581	13	,	,	PUNCT
ftr-362	1581	14	and	and	CCONJ
ftr-362	1581	15	gustafson	gustafson	PROPN
ftr-362	1581	16	,	,	PUNCT
ftr-362	1581	17	concurred	concur	VERB
ftr-362	1581	18	in	in	ADP
ftr-362	1581	19	disallowance	disallowance	NOUN
ftr-362	1581	20	of	of	ADP
ftr-362	1581	21	the	the	DET
ftr-362	1581	22	deduction	deduction	NOUN
ftr-362	1581	23	for	for	ADP
ftr-362	1581	24	the	the	DET
ftr-362	1581	25	breast	breast	NOUN
ftr-362	1581	26	augmentation	augmentation	NOUN
ftr-362	1581	27	surgery	surgery	NOUN
ftr-362	1581	28	and	and	CCONJ
ftr-362	1581	29	dissented	dissent	VERB
ftr-362	1581	30	with	with	ADP
ftr-362	1581	31	respect	respect	NOUN
ftr-362	1581	32	to	to	ADP
ftr-362	1581	33	allowing	allow	VERB
ftr-362	1581	34	deductions	deduction	NOUN
ftr-362	1581	35	for	for	ADP
ftr-362	1581	36	hormone	hormone	NOUN
ftr-362	1581	37	therapy	therapy	NOUN
ftr-362	1581	38	and	and	CCONJ
ftr-362	1581	39	sex	sex	NOUN
ftr-362	1581	40	reassignment	reassignment	NOUN
ftr-362	1581	41	.	.	PUNCT
ftr-362	1582	1	he	he	PRON
ftr-362	1582	2	reasoned	reason	VERB
ftr-362	1582	3	that	that	SCONJ
ftr-362	1582	4	“	"	PUNCT
ftr-362	1582	5	the	the	DET
ftr-362	1582	6	fact	fact	NOUN
ftr-362	1582	7	that	that	SCONJ
ftr-362	1582	8	a	a	DET
ftr-362	1582	9	procedure	procedure	NOUN
ftr-362	1582	10	treats	treat	VERB
ftr-362	1582	11	a	a	DET
ftr-362	1582	12	disease	disease	NOUN
ftr-362	1582	13	is	be	AUX
ftr-362	1582	14	not	not	PART
ftr-362	1582	15	sufficient	sufficient	ADJ
ftr-362	1582	16	to	to	PART
ftr-362	1582	17	exclude	exclude	VERB
ftr-362	1582	18	the	the	DET
ftr-362	1582	19	procedure	procedure	NOUN
ftr-362	1582	20	from	from	ADP
ftr-362	1582	21	the	the	DET
ftr-362	1582	22	definition	definition	NOUN
ftr-362	1582	23	of	of	ADP
ftr-362	1582	24	‘	'	PUNCT
ftr-362	1582	25	cosmetic	cosmetic	ADJ
ftr-362	1582	26	surgery	surgery	NOUN
ftr-362	1582	27	,	,	PUNCT
ftr-362	1582	28	’	'	PUNCT
ftr-362	1582	29	”	"	PUNCT
ftr-362	1582	30	because	because	SCONJ
ftr-362	1582	31	§	§	PROPN
ftr-362	1582	32	213(d)(9)(a	213(d)(9)(a	NUM
ftr-362	1582	33	)	)	PUNCT
ftr-362	1582	34	provides	provide	VERB
ftr-362	1582	35	that	that	SCONJ
ftr-362	1582	36	the	the	DET
ftr-362	1582	37	term	term	NOUN
ftr-362	1582	38	“	"	PUNCT
ftr-362	1582	39	medical	medical	ADJ
ftr-362	1582	40	care	care	NOUN
ftr-362	1582	41	”	"	PUNCT
ftr-362	1582	42	includes	include	VERB
ftr-362	1582	43	“	"	PUNCT
ftr-362	1582	44	cosmetic	cosmetic	ADJ
ftr-362	1582	45	surgery	surgery	NOUN
ftr-362	1582	46	or	or	CCONJ
ftr-362	1582	47	other	other	ADJ
ftr-362	1582	48	similar	similar	ADJ
ftr-362	1582	49	procedures	procedure	NOUN
ftr-362	1582	50	”	"	PUNCT
ftr-362	1582	51	only	only	ADV
ftr-362	1582	52	if	if	SCONJ
ftr-362	1582	53	the	the	DET
ftr-362	1582	54	“	"	PUNCT
ftr-362	1582	55	surgery	surgery	NOUN
ftr-362	1582	56	or	or	CCONJ
ftr-362	1582	57	procedure	procedure	NOUN
ftr-362	1582	58	is	be	AUX
ftr-362	1582	59	necessary	necessary	ADJ
ftr-362	1582	60	to	to	PART
ftr-362	1582	61	ameliorate	ameliorate	VERB
ftr-362	1582	62	a	a	DET
ftr-362	1582	63	deformity	deformity	NOUN
ftr-362	1582	64	arising	arise	VERB
ftr-362	1582	65	from	from	ADP
ftr-362	1582	66	,	,	PUNCT
ftr-362	1582	67	or	or	CCONJ
ftr-362	1582	68	directly	directly	ADV
ftr-362	1582	69	related	relate	VERB
ftr-362	1582	70	to	to	ADP
ftr-362	1582	71	,	,	PUNCT
ftr-362	1582	72	”	"	PUNCT
ftr-362	1582	73	a	a	DET
ftr-362	1582	74	disfiguring	disfigure	VERB
ftr-362	1582	75	disease	disease	NOUN
ftr-362	1582	76	.	.	PUNCT
ftr-362	1583	1	“	"	PUNCT
ftr-362	1583	2	to	to	PART
ftr-362	1583	3	yield	yield	VERB
ftr-362	1583	4	a	a	DET
ftr-362	1583	5	deduction	deduction	NOUN
ftr-362	1583	6	,	,	PUNCT
ftr-362	1583	7	an	an	DET
ftr-362	1583	8	appearance	appearance	NOUN
ftr-362	1583	9	-	-	PUNCT
ftr-362	1583	10	improving	improve	VERB
ftr-362	1583	11	procedure	procedure	NOUN
ftr-362	1583	12	must	must	AUX
ftr-362	1583	13	treat	treat	VERB
ftr-362	1583	14	‘	'	PUNCT
ftr-362	1583	15	disease	disease	NOUN
ftr-362	1583	16	’	'	PUNCT
ftr-362	1583	17	(	(	PUNCT
ftr-362	1583	18	as	as	SCONJ
ftr-362	1583	19	opposed	oppose	VERB
ftr-362	1583	20	to	to	ADP
ftr-362	1583	21	treating	treat	VERB
ftr-362	1583	22	a	a	DET
ftr-362	1583	23	patient	patient	NOUN
ftr-362	1583	24	or	or	CCONJ
ftr-362	1583	25	a	a	DET
ftr-362	1583	26	symptom	symptom	NOUN
ftr-362	1583	27	)	)	PUNCT
ftr-362	1583	28	.	.	PUNCT
ftr-362	1583	29	”	"	PUNCT
ftr-362	1584	1	•	•	NUM
ftr-362	1584	2	judge	judge	PROPN
ftr-362	1584	3	gustafson	gustafson	PROPN
ftr-362	1584	4	,	,	PUNCT
ftr-362	1584	5	joined	join	VERB
ftr-362	1584	6	by	by	ADP
ftr-362	1584	7	judges	judge	NOUN
ftr-362	1584	8	foley	foley	PROPN
ftr-362	1584	9	,	,	PUNCT
ftr-362	1584	10	wells	wells	PROPN
ftr-362	1584	11	,	,	PUNCT
ftr-362	1584	12	vasquez	vasquez	PROPN
ftr-362	1584	13	,	,	PUNCT
ftr-362	1584	14	and	and	CCONJ
ftr-362	1584	15	kroupa	kroupa	NOUN
ftr-362	1584	16	,	,	PUNCT
ftr-362	1584	17	concurred	concur	VERB
ftr-362	1584	18	in	in	ADP
ftr-362	1584	19	disallowance	disallowance	NOUN
ftr-362	1584	20	of	of	ADP
ftr-362	1584	21	the	the	DET
ftr-362	1584	22	deduction	deduction	NOUN
ftr-362	1584	23	for	for	ADP
ftr-362	1584	24	the	the	DET
ftr-362	1584	25	breast	breast	NOUN
ftr-362	1584	26	augmentation	augmentation	NOUN
ftr-362	1584	27	surgery	surgery	NOUN
ftr-362	1584	28	and	and	CCONJ
ftr-362	1584	29	dissented	dissent	VERB
ftr-362	1584	30	with	with	ADP
ftr-362	1584	31	respect	respect	NOUN
ftr-362	1584	32	to	to	ADP
ftr-362	1584	33	allowing	allow	VERB
ftr-362	1584	34	deductions	deduction	NOUN
ftr-362	1584	35	for	for	ADP
ftr-362	1584	36	hormone	hormone	NOUN
ftr-362	1584	37	therapy	therapy	NOUN
ftr-362	1584	38	and	and	CCONJ
ftr-362	1584	39	sex	sex	NOUN
ftr-362	1584	40	reassignment	reassignment	NOUN
ftr-362	1584	41	.	.	PUNCT
ftr-362	1585	1	he	he	PRON
ftr-362	1585	2	reasoned	reason	VERB
ftr-362	1585	3	as	as	SCONJ
ftr-362	1585	4	follows	follow	VERB
ftr-362	1585	5	:	:	PUNCT
ftr-362	1585	6	a	a	DET
ftr-362	1585	7	procedure	procedure	NOUN
ftr-362	1585	8	that	that	PRON
ftr-362	1585	9	changes	change	VERB
ftr-362	1585	10	the	the	DET
ftr-362	1585	11	patient	patient	NOUN
ftr-362	1585	12	’s	’s	PART
ftr-362	1585	13	healthy	healthy	ADJ
ftr-362	1585	14	male	male	ADJ
ftr-362	1585	15	body	body	NOUN
ftr-362	1585	16	(	(	PUNCT
ftr-362	1585	17	in	in	ADP
ftr-362	1585	18	fact	fact	NOUN
ftr-362	1585	19	,	,	PUNCT
ftr-362	1585	20	that	that	PRON
ftr-362	1585	21	disables	disable	VERB
ftr-362	1585	22	his	his	PRON
ftr-362	1585	23	healthy	healthy	ADJ
ftr-362	1585	24	male	male	ADJ
ftr-362	1585	25	body	body	NOUN
ftr-362	1585	26	)	)	PUNCT
ftr-362	1585	27	and	and	CCONJ
ftr-362	1585	28	leaves	leave	VERB
ftr-362	1585	29	his	his	PRON
ftr-362	1585	30	mind	mind	NOUN
ftr-362	1585	31	unchanged	unchanged	ADJ
ftr-362	1585	32	(	(	PUNCT
ftr-362	1585	33	i.e.	i.e.	X
ftr-362	1585	34	,	,	PUNCT
ftr-362	1585	35	with	with	ADP
ftr-362	1585	36	the	the	DET
ftr-362	1585	37	continuing	continue	VERB
ftr-362	1585	38	misperception	misperception	NOUN
ftr-362	1585	39	that	that	SCONJ
ftr-362	1585	40	he	he	PRON
ftr-362	1585	41	is	be	AUX
ftr-362	1585	42	female	female	NOUN
ftr-362	1585	43	)	)	PUNCT
ftr-362	1585	44	has	have	AUX
ftr-362	1585	45	not	not	PART
ftr-362	1585	46	treated	treat	VERB
ftr-362	1585	47	his	his	PRON
ftr-362	1585	48	mental	mental	ADJ
ftr-362	1585	49	disease	disease	NOUN
ftr-362	1585	50	.	.	PUNCT
ftr-362	1586	1	on	on	ADP
ftr-362	1586	2	the	the	DET
ftr-362	1586	3	contrary	contrary	NOUN
ftr-362	1586	4	,	,	PUNCT
ftr-362	1586	5	that	that	DET
ftr-362	1586	6	procedure	procedure	NOUN
ftr-362	1586	7	has	have	AUX
ftr-362	1586	8	given	give	VERB
ftr-362	1586	9	up	up	ADP
ftr-362	1586	10	on	on	ADP
ftr-362	1586	11	the	the	DET
ftr-362	1586	12	mental	mental	ADJ
ftr-362	1586	13	disease	disease	NOUN
ftr-362	1586	14	,	,	PUNCT
ftr-362	1586	15	has	have	AUX
ftr-362	1586	16	capitulated	capitulate	VERB
ftr-362	1586	17	to	to	ADP
ftr-362	1586	18	the	the	DET
ftr-362	1586	19	mental	mental	ADJ
ftr-362	1586	20	disease	disease	NOUN
ftr-362	1586	21	,	,	PUNCT
ftr-362	1586	22	has	have	AUX
ftr-362	1586	23	arguably	arguably	ADV
ftr-362	1586	24	even	even	ADV
ftr-362	1586	25	changed	change	VERB
ftr-362	1586	26	sides	side	NOUN
ftr-362	1586	27	and	and	CCONJ
ftr-362	1586	28	joined	join	VERB
ftr-362	1586	29	forces	force	NOUN
ftr-362	1586	30	with	with	ADP
ftr-362	1586	31	the	the	DET
ftr-362	1586	32	mental	mental	ADJ
ftr-362	1586	33	disease	disease	NOUN
ftr-362	1586	34	.	.	PUNCT
ftr-362	1587	1	in	in	ADP
ftr-362	1587	2	any	any	DET
ftr-362	1587	3	event	event	NOUN
ftr-362	1587	4	,	,	PUNCT
ftr-362	1587	5	the	the	DET
ftr-362	1587	6	procedure	procedure	NOUN
ftr-362	1587	7	did	do	VERB
ftr-362	1587	8	not	not	PART
ftr-362	1587	9	(	(	PUNCT
ftr-362	1587	10	in	in	ADP
ftr-362	1587	11	the	the	DET
ftr-362	1587	12	words	word	NOUN
ftr-362	1587	13	of	of	ADP
ftr-362	1587	14	havey	havey	PROPN
ftr-362	1587	15	v.	v.	PROPN
ftr-362	1587	16	commissioner	commissioner	PROPN
ftr-362	1587	17	,	,	PUNCT
ftr-362	1587	18	12	12	NUM
ftr-362	1587	19	t.c	t.c	PROPN
ftr-362	1587	20	.	.	PUNCT
ftr-362	1588	1	at	at	ADP
ftr-362	1588	2	412	412	NUM
ftr-362	1588	3	)	)	PUNCT
ftr-362	1588	4	“	"	PUNCT
ftr-362	1588	5	bear	bear	VERB
ftr-362	1588	6	directly	directly	ADV
ftr-362	1588	7	on	on	ADP
ftr-362	1588	8	the	the	DET
ftr-362	1588	9	*	*	ADJ
ftr-362	1588	10	*	*	PUNCT
ftr-362	1588	11	*	*	PUNCT
ftr-362	1588	12	condition	condition	NOUN
ftr-362	1588	13	in	in	ADP
ftr-362	1588	14	question	question	NOUN
ftr-362	1588	15	,	,	PUNCT
ftr-362	1588	16	”	"	PUNCT
ftr-362	1588	17	did	do	AUX
ftr-362	1588	18	not	not	PART
ftr-362	1588	19	“	"	PUNCT
ftr-362	1588	20	deal	deal	VERB
ftr-362	1588	21	with	with	ADP
ftr-362	1588	22	”	"	PUNCT
ftr-362	1588	23	the	the	DET
ftr-362	1588	24	disease	disease	NOUN
ftr-362	1588	25	(	(	PUNCT
ftr-362	1588	26	per	per	ADP
ftr-362	1588	27	webster	webster	PROPN
ftr-362	1588	28	’s	’s	PART
ftr-362	1588	29	)	)	PUNCT
ftr-362	1588	30	,	,	PUNCT
ftr-362	1588	31	did	do	AUX
ftr-362	1588	32	not	not	PART
ftr-362	1588	33	“	"	PUNCT
ftr-362	1588	34	treat	treat	VERB
ftr-362	1588	35	”	"	PUNCT
ftr-362	1588	36	the	the	DET
ftr-362	1588	37	mental	mental	ADJ
ftr-362	1588	38	disease	disease	NOUN
ftr-362	1588	39	that	that	PRON
ftr-362	1588	40	the	the	DET
ftr-362	1588	41	therapist	therapist	NOUN
ftr-362	1588	42	diagnosed	diagnose	VERB
ftr-362	1588	43	.	.	PUNCT
ftr-362	1589	1	rather	rather	ADV
ftr-362	1589	2	,	,	PUNCT
ftr-362	1589	3	the	the	DET
ftr-362	1589	4	procedure	procedure	NOUN
ftr-362	1589	5	changed	change	VERB
ftr-362	1589	6	only	only	ADV
ftr-362	1589	7	petitioner	petitioner	NOUN
ftr-362	1589	8	’s	’s	PART
ftr-362	1589	9	healthy	healthy	ADJ
ftr-362	1589	10	body	body	NOUN
ftr-362	1589	11	and	and	CCONJ
ftr-362	1589	12	undertook	undertake	VERB
ftr-362	1589	13	to	to	ADP
ftr-362	1589	14	“	"	PUNCT
ftr-362	1589	15	mitigat[e	mitigat[e	PROPN
ftr-362	1589	16	]	]	PUNCT
ftr-362	1589	17	”	"	PUNCT
ftr-362	1589	18	the	the	DET
ftr-362	1589	19	effects	effect	NOUN
ftr-362	1589	20	of	of	ADP
ftr-362	1589	21	the	the	DET
ftr-362	1589	22	mental	mental	ADJ
ftr-362	1589	23	disease	disease	NOUN
ftr-362	1589	24	.	.	PUNCT
ftr-362	1590	1	4	4	X
ftr-362	1590	2	.	.	X
ftr-362	1590	3	the	the	DET
ftr-362	1590	4	sun	sun	NOUN
ftr-362	1590	5	will	will	AUX
ftr-362	1590	6	never	never	ADV
ftr-362	1590	7	set	set	VERB
ftr-362	1590	8	on	on	ADP
ftr-362	1590	9	increased	increase	VERB
ftr-362	1590	10	adoption	adoption	NOUN
ftr-362	1590	11	credits	credit	NOUN
ftr-362	1590	12	,	,	PUNCT
ftr-362	1590	13	and	and	CCONJ
ftr-362	1590	14	the	the	DET
ftr-362	1590	15	day	day	NOUN
ftr-362	1590	16	gets	get	VERB
ftr-362	1590	17	permanently	permanently	ADV
ftr-362	1590	18	longer	long	ADV
ftr-362	1590	19	,	,	PUNCT
ftr-362	1590	20	unlike	unlike	ADP
ftr-362	1590	21	mere	mere	ADJ
ftr-362	1590	22	daylight	daylight	NOUN
ftr-362	1590	23	savings	saving	NOUN
ftr-362	1590	24	time	time	NOUN
ftr-362	1590	25	.	.	PUNCT
ftr-362	1591	1	the	the	DET
ftr-362	1591	2	2010	2010	NUM
ftr-362	1591	3	health	health	NOUN
ftr-362	1591	4	care	care	NOUN
ftr-362	1591	5	act	act	PROPN
ftr-362	1591	6	amended	amend	VERB
ftr-362	1591	7	§	§	PROPN
ftr-362	1591	8	23(b	23(b	NUM
ftr-362	1591	9	)	)	PUNCT
ftr-362	1591	10	,	,	PUNCT
ftr-362	1591	11	now	now	ADV
ftr-362	1591	12	§	§	PROPN
ftr-362	1591	13	36c	36c	NOUN
ftr-362	1591	14	,	,	PUNCT
ftr-362	1591	15	to	to	PART
ftr-362	1591	16	raise	raise	VERB
ftr-362	1591	17	the	the	DET
ftr-362	1591	18	ceiling	ceiling	NOUN
ftr-362	1591	19	on	on	ADP
ftr-362	1591	20	the	the	DET
ftr-362	1591	21	adoption	adoption	NOUN
ftr-362	1591	22	credit	credit	NOUN
ftr-362	1591	23	from	from	ADP
ftr-362	1591	24	$	$	SYM
ftr-362	1591	25	10,000	10,000	NUM
ftr-362	1591	26	to	to	PART
ftr-362	1591	27	$	$	SYM
ftr-362	1591	28	13,170	13,170	NUM
ftr-362	1591	29	(	(	PUNCT
ftr-362	1591	30	and	and	CCONJ
ftr-362	1591	31	adjusting	adjust	VERB
ftr-362	1591	32	the	the	DET
ftr-362	1591	33	inflation	inflation	NOUN
ftr-362	1591	34	adjustment	adjustment	NOUN
ftr-362	1591	35	rules	rule	NOUN
ftr-362	1591	36	)	)	PUNCT
ftr-362	1591	37	and	and	CCONJ
ftr-362	1591	38	to	to	PART
ftr-362	1591	39	make	make	VERB
ftr-362	1591	40	the	the	DET
ftr-362	1591	41	credit	credit	NOUN
ftr-362	1591	42	refundable	refundable	ADJ
ftr-362	1591	43	for	for	ADP
ftr-362	1591	44	2011	2011	NUM
ftr-362	1591	45	]	]	PUNCT
ftr-362	1591	46	recent	recent	ADJ
ftr-362	1591	47	developments	development	NOUN
ftr-362	1591	48	in	in	ADP
ftr-362	1591	49	federal	federal	ADJ
ftr-362	1591	50	income	income	NOUN
ftr-362	1591	51	taxation	taxation	NOUN
ftr-362	1591	52	643	643	NUM
ftr-362	1591	53	taxable	taxable	ADJ
ftr-362	1591	54	years	year	NOUN
ftr-362	1591	55	after	after	ADP
ftr-362	1591	56	12/31/09	12/31/09	PROPN
ftr-362	1591	57	.	.	PUNCT
ftr-362	1592	1	the	the	DET
ftr-362	1592	2	act	act	NOUN
ftr-362	1592	3	also	also	ADV
ftr-362	1592	4	exempted	exempt	VERB
ftr-362	1592	5	all	all	DET
ftr-362	1592	6	changes	change	NOUN
ftr-362	1592	7	in	in	ADP
ftr-362	1592	8	§	§	PROPN
ftr-362	1592	9	23	23	NUM
ftr-362	1592	10	adoption	adoption	NOUN
ftr-362	1592	11	credit	credit	NOUN
ftr-362	1592	12	from	from	ADP
ftr-362	1592	13	the	the	DET
ftr-362	1592	14	egtrra	egtrra	ADJ
ftr-362	1592	15	sunset	sunset	NOUN
ftr-362	1592	16	rules	rule	NOUN
ftr-362	1592	17	.	.	PUNCT
ftr-362	1593	1	5	5	X
ftr-362	1593	2	.	.	X
ftr-362	1593	3	reducing	reduce	VERB
ftr-362	1593	4	health	health	NOUN
ftr-362	1593	5	care	care	NOUN
ftr-362	1593	6	costs	cost	NOUN
ftr-362	1593	7	by	by	ADP
ftr-362	1593	8	discouraging	discourage	VERB
ftr-362	1593	9	health	health	NOUN
ftr-362	1593	10	care	care	NOUN
ftr-362	1593	11	spending	spending	NOUN
ftr-362	1593	12	.	.	PUNCT
ftr-362	1594	1	the	the	DET
ftr-362	1594	2	2010	2010	NUM
ftr-362	1594	3	health	health	NOUN
ftr-362	1594	4	care	care	NOUN
ftr-362	1594	5	act	act	PROPN
ftr-362	1594	6	amended	amend	VERB
ftr-362	1594	7	§	§	PROPN
ftr-362	1594	8	213	213	NUM
ftr-362	1594	9	to	to	PART
ftr-362	1594	10	increase	increase	VERB
ftr-362	1594	11	the	the	DET
ftr-362	1594	12	7.5	7.5	NUM
ftr-362	1594	13	percent	percent	NOUN
ftr-362	1594	14	of	of	ADP
ftr-362	1594	15	agi	agi	NOUN
ftr-362	1594	16	threshold	threshold	NOUN
ftr-362	1594	17	for	for	ADP
ftr-362	1594	18	deducting	deduct	VERB
ftr-362	1594	19	unreimbursed	unreimburse	VERB
ftr-362	1594	20	medical	medical	ADJ
ftr-362	1594	21	expenses	expense	NOUN
ftr-362	1594	22	to	to	ADP
ftr-362	1594	23	10	10	NUM
ftr-362	1594	24	percent	percent	NOUN
ftr-362	1594	25	of	of	ADP
ftr-362	1594	26	agi	agi	NOUN
ftr-362	1594	27	for	for	ADP
ftr-362	1594	28	taxable	taxable	ADJ
ftr-362	1594	29	years	year	NOUN
ftr-362	1594	30	beginning	begin	VERB
ftr-362	1594	31	after	after	ADP
ftr-362	1594	32	12/31/12	12/31/12	PROPN
ftr-362	1594	33	.	.	PUNCT
ftr-362	1595	1	however	however	ADV
ftr-362	1595	2	,	,	PUNCT
ftr-362	1595	3	the	the	DET
ftr-362	1595	4	increased	increase	VERB
ftr-362	1595	5	threshold	threshold	NOUN
ftr-362	1595	6	does	do	AUX
ftr-362	1595	7	not	not	PART
ftr-362	1595	8	apply	apply	VERB
ftr-362	1595	9	for	for	ADP
ftr-362	1595	10	the	the	DET
ftr-362	1595	11	years	year	NOUN
ftr-362	1595	12	2013	2013	NUM
ftr-362	1595	13	through	through	ADP
ftr-362	1595	14	2016	2016	NUM
ftr-362	1595	15	,	,	PUNCT
ftr-362	1595	16	if	if	SCONJ
ftr-362	1595	17	either	either	CCONJ
ftr-362	1595	18	the	the	DET
ftr-362	1595	19	taxpayer	taxpayer	NOUN
ftr-362	1595	20	or	or	CCONJ
ftr-362	1595	21	the	the	DET
ftr-362	1595	22	taxpayer	taxpayer	NOUN
ftr-362	1595	23	’s	’s	PART
ftr-362	1595	24	spouse	spouse	NOUN
ftr-362	1595	25	turns	turn	VERB
ftr-362	1595	26	65	65	NUM
ftr-362	1595	27	before	before	ADP
ftr-362	1595	28	the	the	DET
ftr-362	1595	29	end	end	NOUN
ftr-362	1595	30	of	of	ADP
ftr-362	1595	31	the	the	DET
ftr-362	1595	32	year	year	NOUN
ftr-362	1595	33	.	.	PUNCT
ftr-362	1596	1	the	the	DET
ftr-362	1596	2	10	10	NUM
ftr-362	1596	3	percent	percent	NOUN
ftr-362	1596	4	of	of	ADP
ftr-362	1596	5	agi	agi	NOUN
ftr-362	1596	6	threshold	threshold	NOUN
ftr-362	1596	7	for	for	ADP
ftr-362	1596	8	deducting	deduct	VERB
ftr-362	1596	9	medical	medical	ADJ
ftr-362	1596	10	expenses	expense	NOUN
ftr-362	1596	11	under	under	ADP
ftr-362	1596	12	the	the	DET
ftr-362	1596	13	amt	amt	PROPN
ftr-362	1596	14	remains	remain	VERB
ftr-362	1596	15	unchanged	unchanged	ADJ
ftr-362	1596	16	.	.	PUNCT
ftr-362	1597	1	6	6	X
ftr-362	1597	2	.	.	X
ftr-362	1597	3	how	how	SCONJ
ftr-362	1597	4	about	about	ADP
ftr-362	1597	5	a	a	DET
ftr-362	1597	6	little	little	ADJ
ftr-362	1597	7	consistency	consistency	NOUN
ftr-362	1597	8	in	in	ADP
ftr-362	1597	9	tax	tax	NOUN
ftr-362	1597	10	-	-	PUNCT
ftr-362	1597	11	free	free	ADJ
ftr-362	1597	12	drug	drug	NOUN
ftr-362	1597	13	use	use	NOUN
ftr-362	1597	14	?	?	PUNCT
ftr-362	1598	1	the	the	DET
ftr-362	1598	2	2010	2010	NUM
ftr-362	1598	3	health	health	NOUN
ftr-362	1598	4	care	care	NOUN
ftr-362	1598	5	act	act	PROPN
ftr-362	1598	6	amended	amend	VERB
ftr-362	1598	7	§	§	PROPN
ftr-362	1598	8	220(d)(2	220(d)(2	NUM
ftr-362	1598	9	)	)	PUNCT
ftr-362	1598	10	,	,	PUNCT
ftr-362	1598	11	dealing	deal	VERB
ftr-362	1598	12	with	with	ADP
ftr-362	1598	13	individual	individual	ADJ
ftr-362	1598	14	archer	archer	ADJ
ftr-362	1598	15	msas	msa	NOUN
ftr-362	1598	16	,	,	PUNCT
ftr-362	1598	17	to	to	PART
ftr-362	1598	18	disallow	disallow	VERB
ftr-362	1598	19	reimbursement	reimbursement	NOUN
ftr-362	1598	20	from	from	ADP
ftr-362	1598	21	an	an	DET
ftr-362	1598	22	archer	archer	ADJ
ftr-362	1598	23	msa	msa	NOUN
ftr-362	1598	24	for	for	ADP
ftr-362	1598	25	the	the	DET
ftr-362	1598	26	cost	cost	NOUN
ftr-362	1598	27	of	of	ADP
ftr-362	1598	28	over	over	ADP
ftr-362	1598	29	-	-	PUNCT
ftr-362	1598	30	the	the	DET
ftr-362	1598	31	-	-	PUNCT
ftr-362	1598	32	counter	counter	NOUN
ftr-362	1598	33	medicines	medicine	NOUN
ftr-362	1598	34	unless	unless	SCONJ
ftr-362	1598	35	the	the	DET
ftr-362	1598	36	medicine	medicine	NOUN
ftr-362	1598	37	is	be	AUX
ftr-362	1598	38	prescribed	prescribe	VERB
ftr-362	1598	39	by	by	ADP
ftr-362	1598	40	a	a	DET
ftr-362	1598	41	physician	physician	NOUN
ftr-362	1598	42	.	.	PUNCT
ftr-362	1599	1	reimbursement	reimbursement	NOUN
ftr-362	1599	2	is	be	AUX
ftr-362	1599	3	allowed	allow	VERB
ftr-362	1599	4	only	only	ADV
ftr-362	1599	5	if	if	SCONJ
ftr-362	1599	6	the	the	DET
ftr-362	1599	7	medicine	medicine	NOUN
ftr-362	1599	8	or	or	CCONJ
ftr-362	1599	9	drug	drug	NOUN
ftr-362	1599	10	is	be	AUX
ftr-362	1599	11	a	a	DET
ftr-362	1599	12	prescribed	prescribed	ADJ
ftr-362	1599	13	drug	drug	NOUN
ftr-362	1599	14	,	,	PUNCT
ftr-362	1599	15	without	without	ADP
ftr-362	1599	16	regard	regard	NOUN
ftr-362	1599	17	to	to	ADP
ftr-362	1599	18	whether	whether	SCONJ
ftr-362	1599	19	such	such	ADJ
ftr-362	1599	20	drug	drug	NOUN
ftr-362	1599	21	is	be	AUX
ftr-362	1599	22	available	available	ADJ
ftr-362	1599	23	without	without	ADP
ftr-362	1599	24	a	a	DET
ftr-362	1599	25	prescription	prescription	NOUN
ftr-362	1599	26	,	,	PUNCT
ftr-362	1599	27	or	or	CCONJ
ftr-362	1599	28	is	be	AUX
ftr-362	1599	29	insulin	insulin	NOUN
ftr-362	1599	30	,	,	PUNCT
ftr-362	1599	31	which	which	PRON
ftr-362	1599	32	is	be	AUX
ftr-362	1599	33	the	the	DET
ftr-362	1599	34	rule	rule	NOUN
ftr-362	1599	35	for	for	ADP
ftr-362	1599	36	deductibility	deductibility	NOUN
ftr-362	1599	37	of	of	ADP
ftr-362	1599	38	medicine	medicine	NOUN
ftr-362	1599	39	as	as	ADP
ftr-362	1599	40	a	a	DET
ftr-362	1599	41	medical	medical	ADJ
ftr-362	1599	42	expense	expense	NOUN
ftr-362	1599	43	under	under	ADP
ftr-362	1599	44	§	§	PROPN
ftr-362	1599	45	213	213	NUM
ftr-362	1599	46	.	.	PUNCT
ftr-362	1600	1	the	the	DET
ftr-362	1600	2	new	new	ADJ
ftr-362	1600	3	rule	rule	NOUN
ftr-362	1600	4	is	be	AUX
ftr-362	1600	5	effective	effective	ADJ
ftr-362	1600	6	after	after	ADP
ftr-362	1600	7	12/31/10	12/31/10	PROPN
ftr-362	1600	8	.	.	PUNCT
ftr-362	1600	9	a.	a.	NOUN
ftr-362	1600	10	notice	notice	PROPN
ftr-362	1600	11	2010	2010	NUM
ftr-362	1600	12	-	-	SYM
ftr-362	1600	13	59	59	NUM
ftr-362	1600	14	2010	2010	NUM
ftr-362	1600	15	-	-	SYM
ftr-362	1600	16	39	39	NUM
ftr-362	1600	17	i.r.b	i.r.b	NOUN
ftr-362	1600	18	.	.	PUNCT
ftr-362	1601	1	396	396	NUM
ftr-362	1602	1	(	(	PUNCT
ftr-362	1602	2	9/3/10	9/3/10	NUM
ftr-362	1602	3	)	)	PUNCT
ftr-362	1602	4	.	.	PUNCT
ftr-362	1603	1	section	section	NOUN
ftr-362	1603	2	220(d)(2	220(d)(2	NOUN
ftr-362	1603	3	)	)	PUNCT
ftr-362	1603	4	does	do	AUX
ftr-362	1603	5	not	not	PART
ftr-362	1603	6	apply	apply	VERB
ftr-362	1603	7	to	to	ADP
ftr-362	1603	8	disallow	disallow	ADJ
ftr-362	1603	9	items	item	NOUN
ftr-362	1603	10	that	that	PRON
ftr-362	1603	11	are	be	AUX
ftr-362	1603	12	not	not	PART
ftr-362	1603	13	medicines	medicine	NOUN
ftr-362	1603	14	or	or	CCONJ
ftr-362	1603	15	drugs	drug	NOUN
ftr-362	1603	16	,	,	PUNCT
ftr-362	1603	17	including	include	VERB
ftr-362	1603	18	equipment	equipment	NOUN
ftr-362	1603	19	such	such	ADJ
ftr-362	1603	20	as	as	ADP
ftr-362	1603	21	crutches	crutch	NOUN
ftr-362	1603	22	,	,	PUNCT
ftr-362	1603	23	supplies	supply	NOUN
ftr-362	1603	24	such	such	ADJ
ftr-362	1603	25	as	as	ADP
ftr-362	1603	26	bandages	bandage	NOUN
ftr-362	1603	27	,	,	PUNCT
ftr-362	1603	28	and	and	CCONJ
ftr-362	1603	29	diagnostic	diagnostic	ADJ
ftr-362	1603	30	devices	device	NOUN
ftr-362	1603	31	such	such	ADJ
ftr-362	1603	32	as	as	ADP
ftr-362	1603	33	blood	blood	NOUN
ftr-362	1603	34	sugar	sugar	NOUN
ftr-362	1603	35	test	test	NOUN
ftr-362	1603	36	kits	kit	NOUN
ftr-362	1603	37	;	;	PUNCT
ftr-362	1603	38	such	such	ADJ
ftr-362	1603	39	items	item	NOUN
ftr-362	1603	40	may	may	AUX
ftr-362	1603	41	qualify	qualify	VERB
ftr-362	1603	42	as	as	ADP
ftr-362	1603	43	medical	medical	ADJ
ftr-362	1603	44	care	care	NOUN
ftr-362	1603	45	if	if	SCONJ
ftr-362	1603	46	they	they	PRON
ftr-362	1603	47	otherwise	otherwise	ADV
ftr-362	1603	48	meet	meet	VERB
ftr-362	1603	49	the	the	DET
ftr-362	1603	50	definition	definition	NOUN
ftr-362	1603	51	of	of	ADP
ftr-362	1603	52	medical	medical	ADJ
ftr-362	1603	53	care	care	NOUN
ftr-362	1603	54	in	in	ADP
ftr-362	1603	55	§	§	PROPN
ftr-362	1603	56	213(d)(1	213(d)(1	NUM
ftr-362	1603	57	)	)	PUNCT
ftr-362	1603	58	.	.	PUNCT
ftr-362	1604	1	7	7	X
ftr-362	1604	2	.	.	X
ftr-362	1604	3	making	make	VERB
ftr-362	1604	4	it	it	PRON
ftr-362	1604	5	little	little	ADJ
ftr-362	1604	6	bit	bit	NOUN
ftr-362	1604	7	more	more	ADV
ftr-362	1604	8	difficult	difficult	ADJ
ftr-362	1604	9	to	to	PART
ftr-362	1604	10	use	use	VERB
ftr-362	1604	11	an	an	DET
ftr-362	1604	12	archer	archer	ADJ
ftr-362	1604	13	msa	msa	PROPN
ftr-362	1604	14	to	to	PART
ftr-362	1604	15	save	save	VERB
ftr-362	1604	16	for	for	ADP
ftr-362	1604	17	that	that	DET
ftr-362	1604	18	vacation	vacation	NOUN
ftr-362	1604	19	trip	trip	NOUN
ftr-362	1604	20	of	of	ADP
ftr-362	1604	21	a	a	DET
ftr-362	1604	22	lifetime	lifetime	NOUN
ftr-362	1604	23	you	you	PRON
ftr-362	1604	24	dreamed	dream	VERB
ftr-362	1604	25	is	be	AUX
ftr-362	1604	26	in	in	ADP
ftr-362	1604	27	your	your	PRON
ftr-362	1604	28	future	future	NOUN
ftr-362	1604	29	.	.	PUNCT
ftr-362	1605	1	the	the	DET
ftr-362	1605	2	2010	2010	NUM
ftr-362	1605	3	health	health	NOUN
ftr-362	1605	4	care	care	NOUN
ftr-362	1605	5	act	act	PROPN
ftr-362	1605	6	amended	amend	VERB
ftr-362	1605	7	§	§	PROPN
ftr-362	1605	8	220(f)(4)(a	220(f)(4)(a	PROPN
ftr-362	1605	9	)	)	PUNCT
ftr-362	1605	10	,	,	PUNCT
ftr-362	1605	11	dealing	deal	VERB
ftr-362	1605	12	with	with	ADP
ftr-362	1605	13	individual	individual	ADJ
ftr-362	1605	14	archer	archer	ADJ
ftr-362	1605	15	msas	msa	NOUN
ftr-362	1605	16	,	,	PUNCT
ftr-362	1605	17	and	and	CCONJ
ftr-362	1605	18	§	§	PROPN
ftr-362	1605	19	223(f)(4)(a	223(f)(4)(a	PROPN
ftr-362	1605	20	)	)	PUNCT
ftr-362	1605	21	,	,	PUNCT
ftr-362	1605	22	dealing	deal	VERB
ftr-362	1605	23	with	with	ADP
ftr-362	1605	24	hsas	hsa	NOUN
ftr-362	1605	25	(	(	PUNCT
ftr-362	1605	26	for	for	ADP
ftr-362	1605	27	individuals	individual	NOUN
ftr-362	1605	28	with	with	ADP
ftr-362	1605	29	high	high	ADJ
ftr-362	1605	30	deductible	deductible	ADJ
ftr-362	1605	31	health	health	NOUN
ftr-362	1605	32	plans	plan	NOUN
ftr-362	1605	33	,	,	PUNCT
ftr-362	1605	34	whether	whether	SCONJ
ftr-362	1605	35	through	through	ADP
ftr-362	1605	36	an	an	DET
ftr-362	1605	37	employer	employer	NOUN
ftr-362	1605	38	or	or	CCONJ
ftr-362	1605	39	individually	individually	ADV
ftr-362	1605	40	)	)	PUNCT
ftr-362	1605	41	to	to	PART
ftr-362	1605	42	increase	increase	VERB
ftr-362	1605	43	additional	additional	ADJ
ftr-362	1605	44	tax	tax	NOUN
ftr-362	1605	45	on	on	ADP
ftr-362	1605	46	distributions	distribution	NOUN
ftr-362	1605	47	from	from	ADP
ftr-362	1605	48	an	an	DET
ftr-362	1605	49	hsa	hsa	NOUN
ftr-362	1605	50	or	or	CCONJ
ftr-362	1605	51	an	an	DET
ftr-362	1605	52	archer	archer	ADJ
ftr-362	1605	53	msa	msa	PROPN
ftr-362	1605	54	that	that	PRON
ftr-362	1605	55	are	be	AUX
ftr-362	1605	56	not	not	PART
ftr-362	1605	57	used	use	VERB
ftr-362	1605	58	for	for	ADP
ftr-362	1605	59	qualified	qualified	ADJ
ftr-362	1605	60	medical	medical	ADJ
ftr-362	1605	61	expenses	expense	NOUN
ftr-362	1605	62	from	from	ADP
ftr-362	1605	63	10	10	NUM
ftr-362	1605	64	percent	percent	NOUN
ftr-362	1605	65	to	to	ADP
ftr-362	1605	66	20	20	NUM
ftr-362	1605	67	percent	percent	NOUN
ftr-362	1605	68	of	of	ADP
ftr-362	1605	69	the	the	DET
ftr-362	1605	70	distribution	distribution	NOUN
ftr-362	1605	71	.	.	PUNCT
ftr-362	1606	1	the	the	DET
ftr-362	1606	2	new	new	ADJ
ftr-362	1606	3	rule	rule	NOUN
ftr-362	1606	4	is	be	AUX
ftr-362	1606	5	effective	effective	ADJ
ftr-362	1606	6	after	after	ADP
ftr-362	1606	7	12/31/10	12/31/10	PROPN
ftr-362	1606	8	.	.	PROPN
ftr-362	1606	9	8	8	NUM
ftr-362	1606	10	.	.	PUNCT
ftr-362	1607	1	and	and	CCONJ
ftr-362	1607	2	now	now	ADV
ftr-362	1607	3	for	for	ADP
ftr-362	1607	4	the	the	DET
ftr-362	1607	5	pièce	pièce	X
ftr-362	1607	6	de	de	X
ftr-362	1607	7	résistance	résistance	PROPN
ftr-362	1607	8	—	—	PUNCT
ftr-362	1607	9	the	the	DET
ftr-362	1607	10	tax	tax	NOUN
ftr-362	1607	11	code	code	NOUN
ftr-362	1607	12	pays	pay	VERB
ftr-362	1607	13	for	for	ADP
ftr-362	1607	14	health	health	NOUN
ftr-362	1607	15	insurance	insurance	NOUN
ftr-362	1607	16	for	for	ADP
ftr-362	1607	17	poor	poor	ADJ
ftr-362	1607	18	,	,	PUNCT
ftr-362	1607	19	and	and	CCONJ
ftr-362	1607	20	much	much	ADJ
ftr-362	1607	21	of	of	ADP
ftr-362	1607	22	the	the	DET
ftr-362	1607	23	middle	middle	NOUN
ftr-362	1607	24	class,1	class,1	ADP
ftr-362	1607	25	1	1	NUM
ftr-362	1607	26	.	.	PUNCT
ftr-362	1608	1	some	some	DET
ftr-362	1608	2	amount	amount	NOUN
ftr-362	1608	3	of	of	ADP
ftr-362	1608	4	the	the	DET
ftr-362	1608	5	health	health	NOUN
ftr-362	1608	6	insurance	insurance	NOUN
ftr-362	1608	7	premium	premium	NOUN
ftr-362	1608	8	credit	credit	NOUN
ftr-362	1608	9	probably	probably	ADV
ftr-362	1608	10	will	will	AUX
ftr-362	1608	11	be	be	AUX
ftr-362	1608	12	available	available	ADJ
ftr-362	1608	13	to	to	ADP
ftr-362	1608	14	over	over	ADP
ftr-362	1608	15	one	one	NUM
ftr-362	1608	16	-	-	PUNCT
ftr-362	1608	17	half	half	NOUN
ftr-362	1608	18	of	of	ADP
ftr-362	1608	19	all	all	DET
ftr-362	1608	20	households	household	NOUN
ftr-362	1608	21	,	,	PUNCT
ftr-362	1608	22	because	because	SCONJ
ftr-362	1608	23	the	the	DET
ftr-362	1608	24	credit	credit	NOUN
ftr-362	1608	25	is	be	AUX
ftr-362	1608	26	not	not	PART
ftr-362	1608	27	fully	fully	ADV
ftr-362	1608	28	phased	phase	VERB
ftr-362	1608	29	out	out	ADP
ftr-362	1608	30	until	until	SCONJ
ftr-362	1608	31	median	median	ADJ
ftr-362	1608	32	household	household	NOUN
ftr-362	1608	33	income	income	NOUN
ftr-362	1608	34	is	be	AUX
ftr-362	1608	35	400	400	NUM
ftr-362	1608	36	percent	percent	NOUN
ftr-362	1608	37	of	of	ADP
ftr-362	1608	38	the	the	DET
ftr-362	1608	39	federal	federal	ADJ
ftr-362	1608	40	poverty	poverty	NOUN
ftr-362	1608	41	level	level	NOUN
ftr-362	1608	42	,	,	PUNCT
ftr-362	1608	43	which	which	PRON
ftr-362	1608	44	in	in	ADP
ftr-362	1608	45	644	644	NUM
ftr-362	1608	46	florida	florida	PROPN
ftr-362	1608	47	tax	tax	NOUN
ftr-362	1608	48	review	review	NOUN
ftr-362	1608	49	[	[	X
ftr-362	1608	50	vol	vol	NOUN
ftr-362	1608	51	.	.	PUNCT
ftr-362	1608	52	10:9	10:9	NUM
ftr-362	1608	53	but	but	CCONJ
ftr-362	1608	54	only	only	ADV
ftr-362	1608	55	as	as	ADV
ftr-362	1608	56	long	long	ADV
ftr-362	1608	57	as	as	SCONJ
ftr-362	1608	58	they	they	PRON
ftr-362	1608	59	are	be	AUX
ftr-362	1608	60	not	not	PART
ftr-362	1608	61	getting	get	VERB
ftr-362	1608	62	abortions	abortion	NOUN
ftr-362	1608	63	.	.	PUNCT
ftr-362	1609	1	section	section	NOUN
ftr-362	1609	2	36b	36b	NUM
ftr-362	1609	3	,	,	PUNCT
ftr-362	1609	4	added	add	VERB
ftr-362	1609	5	by	by	ADP
ftr-362	1609	6	the	the	DET
ftr-362	1609	7	2010	2010	NUM
ftr-362	1609	8	health	health	NOUN
ftr-362	1609	9	care	care	PROPN
ftr-362	1609	10	act	act	PROPN
ftr-362	1609	11	,	,	PUNCT
ftr-362	1609	12	provides	provide	VERB
ftr-362	1609	13	a	a	DET
ftr-362	1609	14	“	"	PUNCT
ftr-362	1609	15	premium	premium	ADJ
ftr-362	1609	16	assistance	assistance	NOUN
ftr-362	1609	17	”	"	PUNCT
ftr-362	1609	18	credit	credit	NOUN
ftr-362	1609	19	for	for	ADP
ftr-362	1609	20	eligible	eligible	ADJ
ftr-362	1609	21	individuals	individual	NOUN
ftr-362	1609	22	and	and	CCONJ
ftr-362	1609	23	families	family	NOUN
ftr-362	1609	24	who	who	PRON
ftr-362	1609	25	purchase	purchase	VERB
ftr-362	1609	26	health	health	NOUN
ftr-362	1609	27	insurance	insurance	NOUN
ftr-362	1609	28	through	through	ADP
ftr-362	1609	29	an	an	DET
ftr-362	1609	30	american	american	PROPN
ftr-362	1609	31	health	health	PROPN
ftr-362	1609	32	benefits	benefit	NOUN
ftr-362	1609	33	exchange	exchange	PROPN
ftr-362	1609	34	established	establish	VERB
ftr-362	1609	35	under	under	ADP
ftr-362	1609	36	§	§	PROPN
ftr-362	1609	37	1311	1311	NUM
ftr-362	1609	38	of	of	ADP
ftr-362	1609	39	the	the	DET
ftr-362	1609	40	act	act	NOUN
ftr-362	1609	41	.	.	PUNCT
ftr-362	1610	1	(	(	PUNCT
ftr-362	1610	2	an	an	DET
ftr-362	1610	3	american	american	PROPN
ftr-362	1610	4	health	health	PROPN
ftr-362	1610	5	benefits	benefit	NOUN
ftr-362	1610	6	exchange	exchange	NOUN
ftr-362	1610	7	must	must	AUX
ftr-362	1610	8	be	be	AUX
ftr-362	1610	9	established	establish	VERB
ftr-362	1610	10	by	by	ADP
ftr-362	1610	11	each	each	DET
ftr-362	1610	12	state	state	NOUN
ftr-362	1610	13	(	(	PUNCT
ftr-362	1610	14	the	the	DET
ftr-362	1610	15	cost	cost	NOUN
ftr-362	1610	16	of	of	ADP
ftr-362	1610	17	the	the	DET
ftr-362	1610	18	establishment	establishment	NOUN
ftr-362	1610	19	of	of	ADP
ftr-362	1610	20	which	which	PRON
ftr-362	1610	21	is	be	AUX
ftr-362	1610	22	subsidized	subsidize	VERB
ftr-362	1610	23	by	by	ADP
ftr-362	1610	24	the	the	DET
ftr-362	1610	25	u.s	u.s	PROPN
ftr-362	1610	26	.	.	PROPN
ftr-362	1610	27	treasury	treasury	PROPN
ftr-362	1610	28	)	)	PUNCT
ftr-362	1610	29	to	to	PART
ftr-362	1610	30	facilitate	facilitate	VERB
ftr-362	1610	31	the	the	DET
ftr-362	1610	32	purchase	purchase	NOUN
ftr-362	1610	33	of	of	ADP
ftr-362	1610	34	qualified	qualified	ADJ
ftr-362	1610	35	health	health	NOUN
ftr-362	1610	36	insurance	insurance	NOUN
ftr-362	1610	37	plans	plan	NOUN
ftr-362	1610	38	.	.	PUNCT
ftr-362	1610	39	)	)	PUNCT
ftr-362	1611	1	the	the	DET
ftr-362	1611	2	credit	credit	NOUN
ftr-362	1611	3	is	be	AUX
ftr-362	1611	4	payable	payable	ADJ
ftr-362	1611	5	in	in	ADP
ftr-362	1611	6	advance	advance	NOUN
ftr-362	1611	7	directly	directly	ADV
ftr-362	1611	8	to	to	ADP
ftr-362	1611	9	the	the	DET
ftr-362	1611	10	insurer	insurer	NOUN
ftr-362	1611	11	to	to	PART
ftr-362	1611	12	subsidize	subsidize	VERB
ftr-362	1611	13	the	the	DET
ftr-362	1611	14	purchase	purchase	NOUN
ftr-362	1611	15	of	of	ADP
ftr-362	1611	16	health	health	NOUN
ftr-362	1611	17	insurance	insurance	NOUN
ftr-362	1611	18	through	through	ADP
ftr-362	1611	19	an	an	DET
ftr-362	1611	20	exchange	exchange	NOUN
ftr-362	1611	21	.	.	PUNCT
ftr-362	1612	1	the	the	DET
ftr-362	1612	2	individual	individual	NOUN
ftr-362	1612	3	then	then	ADV
ftr-362	1612	4	pays	pay	VERB
ftr-362	1612	5	the	the	DET
ftr-362	1612	6	difference	difference	NOUN
ftr-362	1612	7	between	between	ADP
ftr-362	1612	8	the	the	DET
ftr-362	1612	9	premium	premium	ADJ
ftr-362	1612	10	tax	tax	NOUN
ftr-362	1612	11	credit	credit	NOUN
ftr-362	1612	12	amount	amount	NOUN
ftr-362	1612	13	and	and	CCONJ
ftr-362	1612	14	the	the	DET
ftr-362	1612	15	total	total	ADJ
ftr-362	1612	16	premium	premium	NOUN
ftr-362	1612	17	charged	charge	VERB
ftr-362	1612	18	for	for	ADP
ftr-362	1612	19	the	the	DET
ftr-362	1612	20	plan	plan	NOUN
ftr-362	1612	21	.	.	PUNCT
ftr-362	1613	1	(	(	PUNCT
ftr-362	1613	2	alternatively	alternatively	ADV
ftr-362	1613	3	,	,	PUNCT
ftr-362	1613	4	an	an	DET
ftr-362	1613	5	individual	individual	NOUN
ftr-362	1613	6	may	may	AUX
ftr-362	1613	7	elect	elect	VERB
ftr-362	1613	8	to	to	PART
ftr-362	1613	9	purchase	purchase	VERB
ftr-362	1613	10	health	health	NOUN
ftr-362	1613	11	insurance	insurance	NOUN
ftr-362	1613	12	out	out	ADP
ftr-362	1613	13	-	-	PUNCT
ftr-362	1613	14	of	of	ADP
ftr-362	1613	15	-	-	PUNCT
ftr-362	1613	16	pocket	pocket	NOUN
ftr-362	1613	17	and	and	CCONJ
ftr-362	1613	18	apply	apply	VERB
ftr-362	1613	19	to	to	ADP
ftr-362	1613	20	the	the	DET
ftr-362	1613	21	irs	irs	PROPN
ftr-362	1613	22	for	for	ADP
ftr-362	1613	23	the	the	DET
ftr-362	1613	24	credit	credit	NOUN
ftr-362	1613	25	at	at	ADP
ftr-362	1613	26	the	the	DET
ftr-362	1613	27	end	end	NOUN
ftr-362	1613	28	of	of	ADP
ftr-362	1613	29	the	the	DET
ftr-362	1613	30	taxable	taxable	ADJ
ftr-362	1613	31	year	year	NOUN
ftr-362	1613	32	.	.	PUNCT
ftr-362	1613	33	)	)	PUNCT
ftr-362	1614	1	the	the	DET
ftr-362	1614	2	amount	amount	NOUN
ftr-362	1614	3	of	of	ADP
ftr-362	1614	4	the	the	DET
ftr-362	1614	5	reduction	reduction	NOUN
ftr-362	1614	6	in	in	ADP
ftr-362	1614	7	premium	premium	NOUN
ftr-362	1614	8	is	be	AUX
ftr-362	1614	9	required	require	VERB
ftr-362	1614	10	to	to	PART
ftr-362	1614	11	be	be	AUX
ftr-362	1614	12	included	include	VERB
ftr-362	1614	13	with	with	ADP
ftr-362	1614	14	each	each	DET
ftr-362	1614	15	bill	bill	NOUN
ftr-362	1614	16	sent	send	VERB
ftr-362	1614	17	to	to	ADP
ftr-362	1614	18	the	the	DET
ftr-362	1614	19	individual	individual	NOUN
ftr-362	1614	20	.	.	PUNCT
ftr-362	1615	1	for	for	ADP
ftr-362	1615	2	employed	employ	VERB
ftr-362	1615	3	individuals	individual	NOUN
ftr-362	1615	4	who	who	PRON
ftr-362	1615	5	purchase	purchase	VERB
ftr-362	1615	6	health	health	NOUN
ftr-362	1615	7	insurance	insurance	NOUN
ftr-362	1615	8	through	through	ADP
ftr-362	1615	9	an	an	DET
ftr-362	1615	10	exchange	exchange	NOUN
ftr-362	1615	11	,	,	PUNCT
ftr-362	1615	12	the	the	DET
ftr-362	1615	13	premiums	premium	NOUN
ftr-362	1615	14	are	be	AUX
ftr-362	1615	15	paid	pay	VERB
ftr-362	1615	16	through	through	ADP
ftr-362	1615	17	payroll	payroll	NOUN
ftr-362	1615	18	deductions	deduction	NOUN
ftr-362	1615	19	.	.	PUNCT
ftr-362	1616	1	the	the	DET
ftr-362	1616	2	premium	premium	NOUN
ftr-362	1616	3	assistance	assistance	NOUN
ftr-362	1616	4	credit	credit	NOUN
ftr-362	1616	5	is	be	AUX
ftr-362	1616	6	available	available	ADJ
ftr-362	1616	7	for	for	ADP
ftr-362	1616	8	individuals	individual	NOUN
ftr-362	1616	9	(	(	PUNCT
ftr-362	1616	10	single	single	ADJ
ftr-362	1616	11	or	or	CCONJ
ftr-362	1616	12	joint	joint	ADJ
ftr-362	1616	13	filers	filer	NOUN
ftr-362	1616	14	)	)	PUNCT
ftr-362	1616	15	whose	whose	DET
ftr-362	1616	16	household	household	NOUN
ftr-362	1616	17	income	income	NOUN
ftr-362	1616	18	(	(	PUNCT
ftr-362	1616	19	as	as	SCONJ
ftr-362	1616	20	defined	define	VERB
ftr-362	1616	21	in	in	ADP
ftr-362	1616	22	the	the	DET
ftr-362	1616	23	statute	statute	NOUN
ftr-362	1616	24	)	)	PUNCT
ftr-362	1616	25	is	be	AUX
ftr-362	1616	26	less	less	ADJ
ftr-362	1616	27	than	than	ADP
ftr-362	1616	28	400	400	NUM
ftr-362	1616	29	percent	percent	NOUN
ftr-362	1616	30	of	of	ADP
ftr-362	1616	31	the	the	DET
ftr-362	1616	32	federal	federal	ADJ
ftr-362	1616	33	poverty	poverty	NOUN
ftr-362	1616	34	level	level	NOUN
ftr-362	1616	35	for	for	ADP
ftr-362	1616	36	the	the	DET
ftr-362	1616	37	family	family	NOUN
ftr-362	1616	38	size	size	NOUN
ftr-362	1616	39	involved	involve	VERB
ftr-362	1616	40	and	and	CCONJ
ftr-362	1616	41	who	who	PRON
ftr-362	1616	42	do	do	AUX
ftr-362	1616	43	not	not	PART
ftr-362	1616	44	received	receive	VERB
ftr-362	1616	45	health	health	NOUN
ftr-362	1616	46	insurance	insurance	NOUN
ftr-362	1616	47	through	through	ADP
ftr-362	1616	48	an	an	DET
ftr-362	1616	49	employer	employer	NOUN
ftr-362	1616	50	.	.	PUNCT
ftr-362	1617	1	the	the	DET
ftr-362	1617	2	exact	exact	ADJ
ftr-362	1617	3	amount	amount	NOUN
ftr-362	1617	4	of	of	ADP
ftr-362	1617	5	the	the	DET
ftr-362	1617	6	premium	premium	NOUN
ftr-362	1617	7	depends	depend	VERB
ftr-362	1617	8	on	on	ADP
ftr-362	1617	9	household	household	NOUN
ftr-362	1617	10	income	income	NOUN
ftr-362	1617	11	,	,	PUNCT
ftr-362	1617	12	based	base	VERB
ftr-362	1617	13	on	on	ADP
ftr-362	1617	14	the	the	DET
ftr-362	1617	15	percentage	percentage	NOUN
ftr-362	1617	16	of	of	ADP
ftr-362	1617	17	income	income	NOUN
ftr-362	1617	18	the	the	DET
ftr-362	1617	19	cost	cost	NOUN
ftr-362	1617	20	of	of	ADP
ftr-362	1617	21	premiums	premium	NOUN
ftr-362	1617	22	represents	represent	VERB
ftr-362	1617	23	.	.	PUNCT
ftr-362	1618	1	the	the	DET
ftr-362	1618	2	baseline	baseline	NOUN
ftr-362	1618	3	for	for	ADP
ftr-362	1618	4	the	the	DET
ftr-362	1618	5	credit	credit	NOUN
ftr-362	1618	6	equals	equal	VERB
ftr-362	1618	7	the	the	DET
ftr-362	1618	8	full	full	ADJ
ftr-362	1618	9	premium	premium	NOUN
ftr-362	1618	10	for	for	ADP
ftr-362	1618	11	a	a	DET
ftr-362	1618	12	“	"	PUNCT
ftr-362	1618	13	second	second	ADJ
ftr-362	1618	14	lowest	low	ADJ
ftr-362	1618	15	cost	cost	NOUN
ftr-362	1618	16	silver	silver	NOUN
ftr-362	1618	17	plan	plan	NOUN
ftr-362	1618	18	”	"	PUNCT
ftr-362	1618	19	—	—	PUNCT
ftr-362	1618	20	whatever	whatever	PRON
ftr-362	1618	21	that	that	PRON
ftr-362	1618	22	might	might	AUX
ftr-362	1618	23	provide	provide	VERB
ftr-362	1618	24	—	—	PUNCT
ftr-362	1618	25	but	but	CCONJ
ftr-362	1618	26	may	may	AUX
ftr-362	1618	27	be	be	AUX
ftr-362	1618	28	used	use	VERB
ftr-362	1618	29	to	to	PART
ftr-362	1618	30	purchase	purchase	VERB
ftr-362	1618	31	any	any	DET
ftr-362	1618	32	plan	plan	NOUN
ftr-362	1618	33	,	,	PUNCT
ftr-362	1618	34	including	include	VERB
ftr-362	1618	35	bronze	bronze	NOUN
ftr-362	1618	36	,	,	PUNCT
ftr-362	1618	37	silver	silver	NOUN
ftr-362	1618	38	,	,	PUNCT
ftr-362	1618	39	gold	gold	NOUN
ftr-362	1618	40	and	and	CCONJ
ftr-362	1618	41	platinum	platinum	NOUN
ftr-362	1618	42	level	level	NOUN
ftr-362	1618	43	plans	plan	NOUN
ftr-362	1618	44	,	,	PUNCT
ftr-362	1618	45	through	through	ADP
ftr-362	1618	46	an	an	DET
ftr-362	1618	47	exchange	exchange	NOUN
ftr-362	1618	48	.	.	PUNCT
ftr-362	1619	1	(	(	PUNCT
ftr-362	1619	2	we	we	PRON
ftr-362	1619	3	will	will	AUX
ftr-362	1619	4	not	not	PART
ftr-362	1619	5	pretend	pretend	VERB
ftr-362	1619	6	to	to	PART
ftr-362	1619	7	understand	understand	VERB
ftr-362	1619	8	the	the	DET
ftr-362	1619	9	details	detail	NOUN
ftr-362	1619	10	of	of	ADP
ftr-362	1619	11	the	the	DET
ftr-362	1619	12	different	different	ADJ
ftr-362	1619	13	plans	plan	NOUN
ftr-362	1619	14	;	;	PUNCT
ftr-362	1619	15	we	we	PRON
ftr-362	1619	16	do	do	AUX
ftr-362	1619	17	n’t	not	PART
ftr-362	1619	18	even	even	ADV
ftr-362	1619	19	understand	understand	VERB
ftr-362	1619	20	our	our	PRON
ftr-362	1619	21	own	own	ADJ
ftr-362	1619	22	health	health	NOUN
ftr-362	1619	23	insurance	insurance	NOUN
ftr-362	1619	24	plans	plan	NOUN
ftr-362	1619	25	.	.	PUNCT
ftr-362	1619	26	)	)	PUNCT
ftr-362	1620	1	the	the	DET
ftr-362	1620	2	credit	credit	NOUN
ftr-362	1620	3	is	be	AUX
ftr-362	1620	4	phased	phase	VERB
ftr-362	1620	5	out	out	ADP
ftr-362	1620	6	on	on	ADP
ftr-362	1620	7	a	a	DET
ftr-362	1620	8	sliding	slide	VERB
ftr-362	1620	9	scale	scale	NOUN
ftr-362	1620	10	for	for	ADP
ftr-362	1620	11	households	household	NOUN
ftr-362	1620	12	whose	whose	DET
ftr-362	1620	13	income	income	NOUN
ftr-362	1620	14	is	be	AUX
ftr-362	1620	15	above	above	ADP
ftr-362	1620	16	the	the	DET
ftr-362	1620	17	poverty	poverty	NOUN
ftr-362	1620	18	level	level	NOUN
ftr-362	1620	19	and	and	CCONJ
ftr-362	1620	20	is	be	AUX
ftr-362	1620	21	completely	completely	ADV
ftr-362	1620	22	phased	phase	VERB
ftr-362	1620	23	out	out	ADP
ftr-362	1620	24	at	at	ADP
ftr-362	1620	25	400	400	NUM
ftr-362	1620	26	percent	percent	NOUN
ftr-362	1620	27	of	of	ADP
ftr-362	1620	28	the	the	DET
ftr-362	1620	29	poverty	poverty	NOUN
ftr-362	1620	30	level	level	NOUN
ftr-362	1620	31	.	.	PUNCT
ftr-362	1621	1	we	we	PRON
ftr-362	1621	2	will	will	AUX
ftr-362	1621	3	not	not	PART
ftr-362	1621	4	attempt	attempt	VERB
ftr-362	1621	5	to	to	PART
ftr-362	1621	6	amuse	amuse	VERB
ftr-362	1621	7	you	you	PRON
ftr-362	1621	8	with	with	ADP
ftr-362	1621	9	the	the	DET
ftr-362	1621	10	details	detail	NOUN
ftr-362	1621	11	of	of	ADP
ftr-362	1621	12	the	the	DET
ftr-362	1621	13	complicated	complicated	ADJ
ftr-362	1621	14	phase	phase	NOUN
ftr-362	1621	15	-	-	PUNCT
ftr-362	1621	16	out	out	ADP
ftr-362	1621	17	formula	formula	NOUN
ftr-362	1621	18	,	,	PUNCT
ftr-362	1621	19	except	except	SCONJ
ftr-362	1621	20	to	to	PART
ftr-362	1621	21	note	note	VERB
ftr-362	1621	22	that	that	SCONJ
ftr-362	1621	23	it	it	PRON
ftr-362	1621	24	is	be	AUX
ftr-362	1621	25	linear	linear	ADJ
ftr-362	1621	26	.	.	PUNCT
ftr-362	1622	1	married	married	ADJ
ftr-362	1622	2	taxpayers	taxpayer	NOUN
ftr-362	1622	3	must	must	AUX
ftr-362	1622	4	file	file	VERB
ftr-362	1622	5	a	a	DET
ftr-362	1622	6	joint	joint	ADJ
ftr-362	1622	7	return	return	NOUN
ftr-362	1622	8	to	to	PART
ftr-362	1622	9	be	be	AUX
ftr-362	1622	10	eligible	eligible	ADJ
ftr-362	1622	11	,	,	PUNCT
ftr-362	1622	12	and	and	CCONJ
ftr-362	1622	13	dependants	dependant	NOUN
ftr-362	1622	14	are	be	AUX
ftr-362	1622	15	ineligible	ineligible	ADJ
ftr-362	1622	16	.	.	PUNCT
ftr-362	1623	1	an	an	DET
ftr-362	1623	2	employee	employee	NOUN
ftr-362	1623	3	who	who	PRON
ftr-362	1623	4	is	be	AUX
ftr-362	1623	5	offered	offer	VERB
ftr-362	1623	6	minimum	minimum	ADJ
ftr-362	1623	7	essential	essential	ADJ
ftr-362	1623	8	coverage	coverage	NOUN
ftr-362	1623	9	through	through	ADP
ftr-362	1623	10	an	an	DET
ftr-362	1623	11	employer	employer	NOUN
ftr-362	1623	12	-	-	PUNCT
ftr-362	1623	13	provided	provide	VERB
ftr-362	1623	14	health	health	NOUN
ftr-362	1623	15	insurance	insurance	NOUN
ftr-362	1623	16	plan	plan	NOUN
ftr-362	1623	17	is	be	AUX
ftr-362	1623	18	not	not	PART
ftr-362	1623	19	eligible	eligible	ADJ
ftr-362	1623	20	for	for	ADP
ftr-362	1623	21	the	the	DET
ftr-362	1623	22	premium	premium	ADJ
ftr-362	1623	23	tax	tax	NOUN
ftr-362	1623	24	credit	credit	NOUN
ftr-362	1623	25	for	for	ADP
ftr-362	1623	26	health	health	NOUN
ftr-362	1623	27	insurance	insurance	NOUN
ftr-362	1623	28	purchased	purchase	VERB
ftr-362	1623	29	through	through	ADP
ftr-362	1623	30	an	an	DET
ftr-362	1623	31	exchange	exchange	NOUN
ftr-362	1623	32	.	.	PUNCT
ftr-362	1624	1	but	but	CCONJ
ftr-362	1624	2	an	an	DET
ftr-362	1624	3	employee	employee	NOUN
ftr-362	1624	4	for	for	ADP
ftr-362	1624	5	whom	whom	PRON
ftr-362	1624	6	offered	offer	VERB
ftr-362	1624	7	coverage	coverage	NOUN
ftr-362	1624	8	is	be	AUX
ftr-362	1624	9	unaffordable	unaffordable	ADJ
ftr-362	1624	10	is	be	AUX
ftr-362	1624	11	eligible	eligible	ADJ
ftr-362	1624	12	for	for	ADP
ftr-362	1624	13	the	the	DET
ftr-362	1624	14	credit	credit	NOUN
ftr-362	1624	15	.	.	PUNCT
ftr-362	1625	1	an	an	DET
ftr-362	1625	2	employee	employee	NOUN
ftr-362	1625	3	also	also	ADV
ftr-362	1625	4	is	be	AUX
ftr-362	1625	5	eligible	eligible	ADJ
ftr-362	1625	6	for	for	ADP
ftr-362	1625	7	the	the	DET
ftr-362	1625	8	credit	credit	NOUN
ftr-362	1625	9	if	if	SCONJ
ftr-362	1625	10	the	the	DET
ftr-362	1625	11	employer	employer	NOUN
ftr-362	1625	12	’s	’s	PART
ftr-362	1625	13	plan	plan	NOUN
ftr-362	1625	14	benefits	benefit	NOUN
ftr-362	1625	15	are	be	AUX
ftr-362	1625	16	less	less	ADJ
ftr-362	1625	17	than	than	ADP
ftr-362	1625	18	60	60	NUM
ftr-362	1625	19	percent	percent	NOUN
ftr-362	1625	20	of	of	ADP
ftr-362	1625	21	the	the	DET
ftr-362	1625	22	cost	cost	NOUN
ftr-362	1625	23	of	of	ADP
ftr-362	1625	24	insurance	insurance	NOUN
ftr-362	1625	25	,	,	PUNCT
ftr-362	1625	26	and	and	CCONJ
ftr-362	1625	27	the	the	DET
ftr-362	1625	28	employee	employee	NOUN
ftr-362	1625	29	declines	decline	VERB
ftr-362	1625	30	the	the	DET
ftr-362	1625	31	employee	employee	NOUN
ftr-362	1625	32	coverage	coverage	NOUN
ftr-362	1625	33	and	and	CCONJ
ftr-362	1625	34	satisfies	satisfy	VERB
ftr-362	1625	35	the	the	DET
ftr-362	1625	36	other	other	ADJ
ftr-362	1625	37	conditions	condition	NOUN
ftr-362	1625	38	for	for	ADP
ftr-362	1625	39	receiving	receive	VERB
ftr-362	1625	40	the	the	DET
ftr-362	1625	41	credit	credit	NOUN
ftr-362	1625	42	.	.	PUNCT
ftr-362	1626	1	(	(	PUNCT
ftr-362	1626	2	an	an	DET
ftr-362	1626	3	employer	employer	NOUN
ftr-362	1626	4	will	will	AUX
ftr-362	1626	5	be	be	AUX
ftr-362	1626	6	notified	notify	VERB
ftr-362	1626	7	if	if	SCONJ
ftr-362	1626	8	an	an	DET
ftr-362	1626	9	employee	employee	NOUN
ftr-362	1626	10	is	be	AUX
ftr-362	1626	11	eligible	eligible	ADJ
ftr-362	1626	12	for	for	ADP
ftr-362	1626	13	a	a	DET
ftr-362	1626	14	premium	premium	NOUN
ftr-362	1626	15	assistance	assistance	NOUN
ftr-362	1626	16	credit	credit	NOUN
ftr-362	1626	17	because	because	SCONJ
ftr-362	1626	18	the	the	DET
ftr-362	1626	19	employer	employer	NOUN
ftr-362	1626	20	does	do	AUX
ftr-362	1626	21	not	not	PART
ftr-362	1626	22	provide	provide	VERB
ftr-362	1626	23	minimal	minimal	ADJ
ftr-362	1626	24	essential	essential	ADJ
ftr-362	1626	25	coverage	coverage	NOUN
ftr-362	1626	26	,	,	PUNCT
ftr-362	1626	27	or	or	CCONJ
ftr-362	1626	28	the	the	DET
ftr-362	1626	29	employer	employer	NOUN
ftr-362	1626	30	does	do	AUX
ftr-362	1626	31	offer	offer	VERB
ftr-362	1626	32	minimum	minimum	ADJ
ftr-362	1626	33	essential	essential	ADJ
ftr-362	1626	34	coverage	coverage	NOUN
ftr-362	1626	35	but	but	CCONJ
ftr-362	1626	36	it	it	PRON
ftr-362	1626	37	is	be	AUX
ftr-362	1626	38	not	not	PART
ftr-362	1626	39	affordable	affordable	ADJ
ftr-362	1626	40	;	;	PUNCT
ftr-362	1626	41	the	the	DET
ftr-362	1626	42	notice	notice	NOUN
ftr-362	1626	43	many	many	ADJ
ftr-362	1626	44	states	state	NOUN
ftr-362	1626	45	,	,	PUNCT
ftr-362	1626	46	for	for	ADP
ftr-362	1626	47	many	many	ADJ
ftr-362	1626	48	different	different	ADJ
ftr-362	1626	49	size	size	NOUN
ftr-362	1626	50	households	household	NOUN
ftr-362	1626	51	,	,	PUNCT
ftr-362	1626	52	is	be	AUX
ftr-362	1626	53	an	an	DET
ftr-362	1626	54	amount	amount	NOUN
ftr-362	1626	55	that	that	PRON
ftr-362	1626	56	exceeds	exceed	VERB
ftr-362	1626	57	median	median	ADJ
ftr-362	1626	58	household	household	NOUN
ftr-362	1626	59	income	income	NOUN
ftr-362	1626	60	.	.	PUNCT
ftr-362	1627	1	2011	2011	NUM
ftr-362	1627	2	]	]	PUNCT
ftr-362	1627	3	recent	recent	ADJ
ftr-362	1627	4	developments	development	NOUN
ftr-362	1627	5	in	in	ADP
ftr-362	1627	6	federal	federal	ADJ
ftr-362	1627	7	income	income	NOUN
ftr-362	1627	8	taxation	taxation	NOUN
ftr-362	1627	9	645	645	NUM
ftr-362	1627	10	will	will	AUX
ftr-362	1627	11	explain	explain	VERB
ftr-362	1627	12	the	the	DET
ftr-362	1627	13	employer	employer	NOUN
ftr-362	1627	14	may	may	AUX
ftr-362	1627	15	be	be	AUX
ftr-362	1627	16	liable	liable	ADJ
ftr-362	1627	17	for	for	ADP
ftr-362	1627	18	an	an	DET
ftr-362	1627	19	“	"	PUNCT
ftr-362	1627	20	assessable	assessable	ADJ
ftr-362	1627	21	payment	payment	NOUN
ftr-362	1627	22	”	"	PUNCT
ftr-362	1627	23	—	—	PUNCT
ftr-362	1627	24	q	q	NOUN
ftr-362	1627	25	:	:	PUNCT
ftr-362	1627	26	is	be	AUX
ftr-362	1627	27	it	it	PRON
ftr-362	1627	28	an	an	DET
ftr-362	1627	29	excise	excise	NOUN
ftr-362	1627	30	tax	tax	NOUN
ftr-362	1627	31	,	,	PUNCT
ftr-362	1627	32	a	a	DET
ftr-362	1627	33	penalty	penalty	NOUN
ftr-362	1627	34	,	,	PUNCT
ftr-362	1627	35	or	or	CCONJ
ftr-362	1627	36	merely	merely	ADV
ftr-362	1627	37	an	an	DET
ftr-362	1627	38	exaction	exaction	NOUN
ftr-362	1627	39	?	?	PUNCT
ftr-362	1628	1	a	a	PRON
ftr-362	1628	2	:	:	PUNCT
ftr-362	1628	3	it	it	PRON
ftr-362	1628	4	’s	’	VERB
ftr-362	1628	5	an	an	DET
ftr-362	1628	6	excise	excise	NOUN
ftr-362	1628	7	tax	tax	NOUN
ftr-362	1628	8	—	—	PUNCT
ftr-362	1628	9	under	under	ADP
ftr-362	1628	10	§	§	PROPN
ftr-362	1628	11	4980h	4980h	NUM
ftr-362	1628	12	.	.	PUNCT
ftr-362	1628	13	)	)	PUNCT
ftr-362	1629	1	individuals	individual	NOUN
ftr-362	1629	2	who	who	PRON
ftr-362	1629	3	apply	apply	VERB
ftr-362	1629	4	for	for	ADP
ftr-362	1629	5	the	the	DET
ftr-362	1629	6	credit	credit	NOUN
ftr-362	1629	7	must	must	AUX
ftr-362	1629	8	provide	provide	VERB
ftr-362	1629	9	massive	massive	ADJ
ftr-362	1629	10	amounts	amount	NOUN
ftr-362	1629	11	of	of	ADP
ftr-362	1629	12	personal	personal	ADJ
ftr-362	1629	13	information	information	NOUN
ftr-362	1629	14	to	to	ADP
ftr-362	1629	15	the	the	DET
ftr-362	1629	16	american	american	PROPN
ftr-362	1629	17	health	health	PROPN
ftr-362	1629	18	benefits	benefits	PROPN
ftr-362	1629	19	exchange	exchange	NOUN
ftr-362	1629	20	,	,	PUNCT
ftr-362	1629	21	including	include	VERB
ftr-362	1629	22	copies	copy	NOUN
ftr-362	1629	23	of	of	ADP
ftr-362	1629	24	their	their	PRON
ftr-362	1629	25	last	last	ADJ
ftr-362	1629	26	two	two	NUM
ftr-362	1629	27	tax	tax	NOUN
ftr-362	1629	28	returns	return	NOUN
ftr-362	1629	29	.	.	PUNCT
ftr-362	1630	1	if	if	SCONJ
ftr-362	1630	2	the	the	DET
ftr-362	1630	3	credit	credit	NOUN
ftr-362	1630	4	received	receive	VERB
ftr-362	1630	5	through	through	ADP
ftr-362	1630	6	an	an	DET
ftr-362	1630	7	advance	advance	NOUN
ftr-362	1630	8	payment	payment	NOUN
ftr-362	1630	9	exceeds	exceed	VERB
ftr-362	1630	10	the	the	DET
ftr-362	1630	11	amount	amount	NOUN
ftr-362	1630	12	of	of	ADP
ftr-362	1630	13	credit	credit	NOUN
ftr-362	1630	14	to	to	PART
ftr-362	1630	15	which	which	PRON
ftr-362	1630	16	the	the	DET
ftr-362	1630	17	taxpayer	taxpayer	NOUN
ftr-362	1630	18	is	be	AUX
ftr-362	1630	19	entitled	entitle	VERB
ftr-362	1630	20	,	,	PUNCT
ftr-362	1630	21	the	the	DET
ftr-362	1630	22	excess	excess	NOUN
ftr-362	1630	23	is	be	AUX
ftr-362	1630	24	treated	treat	VERB
ftr-362	1630	25	as	as	ADP
ftr-362	1630	26	an	an	DET
ftr-362	1630	27	increased	increase	VERB
ftr-362	1630	28	tax	tax	NOUN
ftr-362	1630	29	liability	liability	NOUN
ftr-362	1630	30	.	.	PUNCT
ftr-362	1631	1	for	for	ADP
ftr-362	1631	2	individuals	individual	NOUN
ftr-362	1631	3	whose	whose	DET
ftr-362	1631	4	household	household	NOUN
ftr-362	1631	5	income	income	NOUN
ftr-362	1631	6	is	be	AUX
ftr-362	1631	7	below	below	ADP
ftr-362	1631	8	400	400	NUM
ftr-362	1631	9	%	%	NOUN
ftr-362	1631	10	of	of	ADP
ftr-362	1631	11	the	the	DET
ftr-362	1631	12	federal	federal	ADJ
ftr-362	1631	13	poverty	poverty	NOUN
ftr-362	1631	14	level	level	NOUN
ftr-362	1631	15	,	,	PUNCT
ftr-362	1631	16	the	the	DET
ftr-362	1631	17	increased	increase	VERB
ftr-362	1631	18	tax	tax	NOUN
ftr-362	1631	19	can	can	AUX
ftr-362	1631	20	not	not	PART
ftr-362	1631	21	exceed	exceed	VERB
ftr-362	1631	22	$	$	SYM
ftr-362	1631	23	400	400	NUM
ftr-362	1631	24	.	.	PUNCT
ftr-362	1632	1	if	if	SCONJ
ftr-362	1632	2	the	the	DET
ftr-362	1632	3	advance	advance	NOUN
ftr-362	1632	4	payment	payment	NOUN
ftr-362	1632	5	credit	credit	NOUN
ftr-362	1632	6	is	be	AUX
ftr-362	1632	7	less	less	ADJ
ftr-362	1632	8	than	than	ADP
ftr-362	1632	9	the	the	DET
ftr-362	1632	10	amount	amount	NOUN
ftr-362	1632	11	of	of	ADP
ftr-362	1632	12	the	the	DET
ftr-362	1632	13	credit	credit	NOUN
ftr-362	1632	14	to	to	PART
ftr-362	1632	15	which	which	PRON
ftr-362	1632	16	the	the	DET
ftr-362	1632	17	taxpayer	taxpayer	NOUN
ftr-362	1632	18	is	be	AUX
ftr-362	1632	19	entitled	entitle	VERB
ftr-362	1632	20	,	,	PUNCT
ftr-362	1632	21	the	the	DET
ftr-362	1632	22	shortfall	shortfall	NOUN
ftr-362	1632	23	reduces	reduce	VERB
ftr-362	1632	24	tax	tax	NOUN
ftr-362	1632	25	liability	liability	NOUN
ftr-362	1632	26	.	.	PUNCT
ftr-362	1633	1	premium	premium	NOUN
ftr-362	1633	2	assistance	assistance	NOUN
ftr-362	1633	3	credits	credit	NOUN
ftr-362	1633	4	are	be	AUX
ftr-362	1633	5	not	not	PART
ftr-362	1633	6	available	available	ADJ
ftr-362	1633	7	for	for	ADP
ftr-362	1633	8	months	month	NOUN
ftr-362	1633	9	in	in	ADP
ftr-362	1633	10	which	which	PRON
ftr-362	1633	11	an	an	DET
ftr-362	1633	12	individual	individual	NOUN
ftr-362	1633	13	has	have	VERB
ftr-362	1633	14	a	a	DET
ftr-362	1633	15	free	free	ADJ
ftr-362	1633	16	choice	choice	NOUN
ftr-362	1633	17	voucher	voucher	ADJ
ftr-362	1633	18	.	.	PUNCT
ftr-362	1634	1	premium	premium	NOUN
ftr-362	1634	2	assistance	assistance	NOUN
ftr-362	1634	3	credits	credit	NOUN
ftr-362	1634	4	,	,	PUNCT
ftr-362	1634	5	or	or	CCONJ
ftr-362	1634	6	any	any	DET
ftr-362	1634	7	amounts	amount	NOUN
ftr-362	1634	8	that	that	PRON
ftr-362	1634	9	are	be	AUX
ftr-362	1634	10	attributable	attributable	ADJ
ftr-362	1634	11	to	to	ADP
ftr-362	1634	12	them	they	PRON
ftr-362	1634	13	,	,	PUNCT
ftr-362	1634	14	can	can	AUX
ftr-362	1634	15	not	not	PART
ftr-362	1634	16	be	be	AUX
ftr-362	1634	17	used	use	VERB
ftr-362	1634	18	to	to	PART
ftr-362	1634	19	pay	pay	VERB
ftr-362	1634	20	for	for	ADP
ftr-362	1634	21	abortions	abortion	NOUN
ftr-362	1634	22	for	for	ADP
ftr-362	1634	23	which	which	PRON
ftr-362	1634	24	federal	federal	ADJ
ftr-362	1634	25	funding	funding	NOUN
ftr-362	1634	26	is	be	AUX
ftr-362	1634	27	prohibited	prohibit	VERB
ftr-362	1634	28	.	.	PUNCT
ftr-362	1635	1	the	the	DET
ftr-362	1635	2	provision	provision	NOUN
ftr-362	1635	3	is	be	AUX
ftr-362	1635	4	effective	effective	ADJ
ftr-362	1635	5	for	for	ADP
ftr-362	1635	6	taxable	taxable	ADJ
ftr-362	1635	7	years	year	NOUN
ftr-362	1635	8	ending	end	VERB
ftr-362	1635	9	after	after	ADP
ftr-362	1635	10	12/31/13	12/31/13	PROPN
ftr-362	1635	11	.	.	NOUN
ftr-362	1635	12	•	•	NOUN
ftr-362	1635	13	there	there	PRON
ftr-362	1635	14	’s	’	VERB
ftr-362	1636	1	oh	oh	INTJ
ftr-362	1636	2	so	so	ADV
ftr-362	1636	3	much	much	ADV
ftr-362	1636	4	more	more	ADJ
ftr-362	1636	5	that	that	PRON
ftr-362	1636	6	could	could	AUX
ftr-362	1636	7	be	be	AUX
ftr-362	1636	8	explained	explain	VERB
ftr-362	1636	9	,	,	PUNCT
ftr-362	1636	10	but	but	CCONJ
ftr-362	1636	11	we	we	PRON
ftr-362	1636	12	ran	run	VERB
ftr-362	1636	13	out	out	ADP
ftr-362	1636	14	of	of	ADP
ftr-362	1636	15	time	time	NOUN
ftr-362	1636	16	and	and	CCONJ
ftr-362	1636	17	space	space	NOUN
ftr-362	1636	18	and	and	CCONJ
ftr-362	1636	19	,	,	PUNCT
ftr-362	1636	20	most	most	ADJ
ftr-362	1636	21	of	of	ADP
ftr-362	1636	22	all	all	PRON
ftr-362	1636	23	,	,	PUNCT
ftr-362	1636	24	patience	patience	NOUN
ftr-362	1636	25	to	to	PART
ftr-362	1636	26	explain	explain	VERB
ftr-362	1636	27	the	the	DET
ftr-362	1636	28	mind	mind	NOUN
ftr-362	1636	29	-	-	PUNCT
ftr-362	1636	30	numbing	numb	VERB
ftr-362	1636	31	complexity	complexity	NOUN
ftr-362	1636	32	of	of	ADP
ftr-362	1636	33	it	it	PRON
ftr-362	1636	34	all	all	PRON
ftr-362	1636	35	.	.	PUNCT
ftr-362	1637	1	9	9	X
ftr-362	1637	2	.	.	X
ftr-362	1637	3	finality	finality	NOUN
ftr-362	1637	4	safety	safety	NOUN
ftr-362	1637	5	.	.	PUNCT
ftr-362	1638	1	rev	rev	PROPN
ftr-362	1638	2	.	.	PROPN
ftr-362	1638	3	proc	proc	PROPN
ftr-362	1638	4	.	.	PUNCT
ftr-362	1639	1	2010	2010	NUM
ftr-362	1639	2	-	-	SYM
ftr-362	1639	3	31	31	NUM
ftr-362	1639	4	,	,	PUNCT
ftr-362	1639	5	2010	2010	NUM
ftr-362	1639	6	-	-	SYM
ftr-362	1639	7	40	40	NUM
ftr-362	1639	8	i.r.b	i.r.b	NOUN
ftr-362	1639	9	.	.	PUNCT
ftr-362	1640	1	413	413	NUM
ftr-362	1640	2	(	(	PUNCT
ftr-362	1640	3	9/29/10	9/29/10	NUM
ftr-362	1640	4	)	)	PUNCT
ftr-362	1640	5	.	.	PUNCT
ftr-362	1641	1	section	section	NOUN
ftr-362	1641	2	36c(e	36c(e	NUM
ftr-362	1641	3	)	)	PUNCT
ftr-362	1641	4	provides	provide	VERB
ftr-362	1641	5	that	that	SCONJ
ftr-362	1641	6	in	in	ADP
ftr-362	1641	7	the	the	DET
ftr-362	1641	8	case	case	NOUN
ftr-362	1641	9	of	of	ADP
ftr-362	1641	10	an	an	DET
ftr-362	1641	11	adoption	adoption	NOUN
ftr-362	1641	12	of	of	ADP
ftr-362	1641	13	a	a	DET
ftr-362	1641	14	foreign	foreign	ADJ
ftr-362	1641	15	child	child	NOUN
ftr-362	1641	16	,	,	PUNCT
ftr-362	1641	17	no	no	DET
ftr-362	1641	18	credit	credit	NOUN
ftr-362	1641	19	for	for	ADP
ftr-362	1641	20	qualified	qualified	ADJ
ftr-362	1641	21	adoption	adoption	NOUN
ftr-362	1641	22	expenses	expense	NOUN
ftr-362	1641	23	is	be	AUX
ftr-362	1641	24	allowed	allow	VERB
ftr-362	1641	25	unless	unless	SCONJ
ftr-362	1641	26	and	and	CCONJ
ftr-362	1641	27	until	until	SCONJ
ftr-362	1641	28	the	the	DET
ftr-362	1641	29	adoption	adoption	NOUN
ftr-362	1641	30	becomes	become	VERB
ftr-362	1641	31	final	final	ADJ
ftr-362	1641	32	.	.	PUNCT
ftr-362	1642	1	this	this	DET
ftr-362	1642	2	revenue	revenue	NOUN
ftr-362	1642	3	procedure	procedure	NOUN
ftr-362	1642	4	provides	provide	VERB
ftr-362	1642	5	safe	safe	ADJ
ftr-362	1642	6	harbors	harbor	NOUN
ftr-362	1642	7	for	for	ADP
ftr-362	1642	8	determining	determine	VERB
ftr-362	1642	9	the	the	DET
ftr-362	1642	10	finality	finality	NOUN
ftr-362	1642	11	of	of	ADP
ftr-362	1642	12	foreign	foreign	ADJ
ftr-362	1642	13	adoptions	adoption	NOUN
ftr-362	1642	14	governed	govern	VERB
ftr-362	1642	15	by	by	ADP
ftr-362	1642	16	the	the	DET
ftr-362	1642	17	hague	hague	PROPN
ftr-362	1642	18	convention	convention	PROPN
ftr-362	1642	19	on	on	ADP
ftr-362	1642	20	protection	protection	NOUN
ftr-362	1642	21	of	of	ADP
ftr-362	1642	22	children	child	NOUN
ftr-362	1642	23	and	and	CCONJ
ftr-362	1642	24	co	co	NOUN
ftr-362	1642	25	-	-	NOUN
ftr-362	1642	26	operation	operation	NOUN
ftr-362	1642	27	in	in	ADP
ftr-362	1642	28	respect	respect	NOUN
ftr-362	1642	29	of	of	ADP
ftr-362	1642	30	intercountry	intercountry	NOUN
ftr-362	1642	31	adoption	adoption	NOUN
ftr-362	1642	32	for	for	ADP
ftr-362	1642	33	purposes	purpose	NOUN
ftr-362	1642	34	of	of	ADP
ftr-362	1642	35	the	the	DET
ftr-362	1642	36	§	§	PROPN
ftr-362	1642	37	36c	36c	NOUN
ftr-362	1642	38	credit	credit	NOUN
ftr-362	1642	39	for	for	ADP
ftr-362	1642	40	qualified	qualified	ADJ
ftr-362	1642	41	adoption	adoption	NOUN
ftr-362	1642	42	expenses	expense	NOUN
ftr-362	1642	43	.	.	PUNCT
ftr-362	1643	1	10	10	NUM
ftr-362	1643	2	.	.	PUNCT
ftr-362	1644	1	this	this	DET
ftr-362	1644	2	revenue	revenue	NOUN
ftr-362	1644	3	procedure	procedure	NOUN
ftr-362	1644	4	refers	refer	VERB
ftr-362	1644	5	to	to	ADP
ftr-362	1644	6	chinese	chinese	ADJ
ftr-362	1644	7	drywall	drywall	NOUN
ftr-362	1644	8	,	,	PUNCT
ftr-362	1644	9	but	but	CCONJ
ftr-362	1644	10	is	be	AUX
ftr-362	1644	11	too	too	ADV
ftr-362	1644	12	politically	politically	ADV
ftr-362	1644	13	correct	correct	ADJ
ftr-362	1644	14	to	to	PART
ftr-362	1644	15	call	call	VERB
ftr-362	1644	16	it	it	PRON
ftr-362	1644	17	by	by	ADP
ftr-362	1644	18	name	name	NOUN
ftr-362	1644	19	.	.	PUNCT
ftr-362	1645	1	rev	rev	PROPN
ftr-362	1645	2	.	.	PROPN
ftr-362	1645	3	proc	proc	PROPN
ftr-362	1645	4	.	.	PUNCT
ftr-362	1646	1	201036	201036	NUM
ftr-362	1646	2	,	,	PUNCT
ftr-362	1646	3	2010	2010	NUM
ftr-362	1646	4	-	-	SYM
ftr-362	1646	5	42	42	NUM
ftr-362	1646	6	i.r.b	i.r.b	NOUN
ftr-362	1646	7	.	.	PUNCT
ftr-362	1647	1	439	439	NUM
ftr-362	1647	2	(	(	PUNCT
ftr-362	1647	3	9/30/10	9/30/10	NUM
ftr-362	1647	4	)	)	PUNCT
ftr-362	1647	5	.	.	PUNCT
ftr-362	1648	1	this	this	DET
ftr-362	1648	2	revenue	revenue	NOUN
ftr-362	1648	3	procedure	procedure	NOUN
ftr-362	1648	4	provides	provide	VERB
ftr-362	1648	5	guidance	guidance	NOUN
ftr-362	1648	6	regarding	regard	VERB
ftr-362	1648	7	the	the	DET
ftr-362	1648	8	tax	tax	NOUN
ftr-362	1648	9	treatment	treatment	NOUN
ftr-362	1648	10	of	of	ADP
ftr-362	1648	11	amounts	amount	NOUN
ftr-362	1648	12	paid	pay	VERB
ftr-362	1648	13	to	to	PART
ftr-362	1648	14	repair	repair	VERB
ftr-362	1648	15	damages	damage	NOUN
ftr-362	1648	16	to	to	ADP
ftr-362	1648	17	personal	personal	ADJ
ftr-362	1648	18	residences	residence	NOUN
ftr-362	1648	19	resulting	result	VERB
ftr-362	1648	20	from	from	ADP
ftr-362	1648	21	“	"	PUNCT
ftr-362	1648	22	corrosive	corrosive	ADJ
ftr-362	1648	23	”	"	PUNCT
ftr-362	1648	24	drywall	drywall	NOUN
ftr-362	1648	25	building	building	NOUN
ftr-362	1648	26	materials	material	NOUN
ftr-362	1648	27	(	(	PUNCT
ftr-362	1648	28	sometimes	sometimes	ADV
ftr-362	1648	29	referred	refer	VERB
ftr-362	1648	30	to	to	ADP
ftr-362	1648	31	as	as	ADP
ftr-362	1648	32	“	"	PUNCT
ftr-362	1648	33	certain	certain	ADJ
ftr-362	1648	34	imported	import	VERB
ftr-362	1648	35	drywall	drywall	NOUN
ftr-362	1648	36	installed	instal	VERB
ftr-362	1648	37	in	in	ADP
ftr-362	1648	38	homes	home	NOUN
ftr-362	1648	39	between	between	ADP
ftr-362	1648	40	2001	2001	NUM
ftr-362	1648	41	and	and	CCONJ
ftr-362	1648	42	2008	2008	NUM
ftr-362	1648	43	”	"	PUNCT
ftr-362	1648	44	)	)	PUNCT
ftr-362	1648	45	.	.	PUNCT
ftr-362	1649	1	the	the	DET
ftr-362	1649	2	reported	report	VERB
ftr-362	1649	3	consequences	consequence	NOUN
ftr-362	1649	4	include	include	VERB
ftr-362	1649	5	the	the	DET
ftr-362	1649	6	presence	presence	NOUN
ftr-362	1649	7	of	of	ADP
ftr-362	1649	8	“	"	PUNCT
ftr-362	1649	9	sulfur	sulfur	NOUN
ftr-362	1649	10	gas	gas	NOUN
ftr-362	1649	11	odors	odor	NOUN
ftr-362	1649	12	”	"	PUNCT
ftr-362	1649	13	that	that	PRON
ftr-362	1649	14	corrode	corrode	VERB
ftr-362	1649	15	copper	copper	NOUN
ftr-362	1649	16	electrical	electrical	ADJ
ftr-362	1649	17	wiring	wiring	NOUN
ftr-362	1649	18	.	.	PUNCT
ftr-362	1650	1	the	the	DET
ftr-362	1650	2	procedure	procedure	NOUN
ftr-362	1650	3	does	do	AUX
ftr-362	1650	4	not	not	PART
ftr-362	1650	5	mention	mention	VERB
ftr-362	1650	6	any	any	DET
ftr-362	1650	7	alternative	alternative	ADJ
ftr-362	1650	8	possibilities	possibility	NOUN
ftr-362	1650	9	for	for	ADP
ftr-362	1650	10	the	the	DET
ftr-362	1650	11	presence	presence	NOUN
ftr-362	1650	12	of	of	ADP
ftr-362	1650	13	“	"	PUNCT
ftr-362	1650	14	sulfur	sulfur	NOUN
ftr-362	1650	15	gas	gas	NOUN
ftr-362	1650	16	odors	odor	NOUN
ftr-362	1650	17	”	"	PUNCT
ftr-362	1650	18	in	in	ADP
ftr-362	1650	19	the	the	DET
ftr-362	1650	20	home	home	NOUN
ftr-362	1650	21	.	.	PUNCT
ftr-362	1651	1	•	•	NOUN
ftr-362	1651	2	this	this	DET
ftr-362	1651	3	revenue	revenue	NOUN
ftr-362	1651	4	procedure	procedure	NOUN
ftr-362	1651	5	permits	permit	VERB
ftr-362	1651	6	the	the	DET
ftr-362	1651	7	deduction	deduction	NOUN
ftr-362	1651	8	of	of	ADP
ftr-362	1651	9	100	100	NUM
ftr-362	1651	10	percent	percent	NOUN
ftr-362	1651	11	of	of	ADP
ftr-362	1651	12	repair	repair	NOUN
ftr-362	1651	13	costs	cost	NOUN
ftr-362	1651	14	for	for	ADP
ftr-362	1651	15	damage	damage	NOUN
ftr-362	1651	16	to	to	ADP
ftr-362	1651	17	the	the	DET
ftr-362	1651	18	residence	residence	NOUN
ftr-362	1651	19	and	and	CCONJ
ftr-362	1651	20	to	to	ADP
ftr-362	1651	21	household	household	NOUN
ftr-362	1651	22	appliances	appliance	NOUN
ftr-362	1651	23	as	as	ADP
ftr-362	1651	24	a	a	DET
ftr-362	1651	25	casualty	casualty	NOUN
ftr-362	1651	26	loss	loss	NOUN
ftr-362	1651	27	in	in	ADP
ftr-362	1651	28	the	the	DET
ftr-362	1651	29	year	year	NOUN
ftr-362	1651	30	of	of	ADP
ftr-362	1651	31	repayment	repayment	NOUN
ftr-362	1651	32	provided	provide	VERB
ftr-362	1651	33	that	that	SCONJ
ftr-362	1651	34	the	the	DET
ftr-362	1651	35	taxpayer	taxpayer	NOUN
ftr-362	1651	36	does	do	AUX
ftr-362	1651	37	not	not	PART
ftr-362	1651	38	pursue	pursue	VERB
ftr-362	1651	39	reimbursement	reimbursement	NOUN
ftr-362	1651	40	through	through	ADP
ftr-362	1651	41	property	property	NOUN
ftr-362	1651	42	insurance	insurance	NOUN
ftr-362	1651	43	,	,	PUNCT
ftr-362	1651	44	litigation	litigation	NOUN
ftr-362	1651	45	,	,	PUNCT
ftr-362	1651	46	or	or	CCONJ
ftr-362	1651	47	otherwise	otherwise	ADV
ftr-362	1651	48	;	;	PUNCT
ftr-362	1651	49	the	the	DET
ftr-362	1651	50	loss	loss	NOUN
ftr-362	1651	51	deduction	deduction	NOUN
ftr-362	1651	52	is	be	AUX
ftr-362	1651	53	75	75	NUM
ftr-362	1651	54	percent	percent	NOUN
ftr-362	1651	55	if	if	SCONJ
ftr-362	1651	56	the	the	DET
ftr-362	1651	57	taxpayer	taxpayer	NOUN
ftr-362	1651	58	makes	make	VERB
ftr-362	1651	59	a	a	DET
ftr-362	1651	60	claim	claim	NOUN
ftr-362	1651	61	for	for	ADP
ftr-362	1651	62	reimbursement	reimbursement	NOUN
ftr-362	1651	63	.	.	PUNCT
ftr-362	1652	1	both	both	DET
ftr-362	1652	2	deductions	deduction	NOUN
ftr-362	1652	3	are	be	AUX
ftr-362	1652	4	limited	limit	VERB
ftr-362	1652	5	by	by	ADP
ftr-362	1652	6	the	the	DET
ftr-362	1652	7	$	$	SYM
ftr-362	1652	8	100	100	NUM
ftr-362	1652	9	floor	floor	NOUN
ftr-362	1652	10	646	646	NUM
ftr-362	1652	11	florida	florida	PROPN
ftr-362	1652	12	tax	tax	NOUN
ftr-362	1652	13	review	review	NOUN
ftr-362	1653	1	[	[	X
ftr-362	1653	2	vol	vol	NOUN
ftr-362	1653	3	.	.	PUNCT
ftr-362	1653	4	10:9	10:9	NUM
ftr-362	1653	5	imposed	impose	VERB
ftr-362	1653	6	by	by	ADP
ftr-362	1653	7	§	§	PROPN
ftr-362	1653	8	165(h)(1	165(h)(1	PROPN
ftr-362	1653	9	)	)	PUNCT
ftr-362	1653	10	and	and	CCONJ
ftr-362	1653	11	by	by	ADP
ftr-362	1653	12	the	the	DET
ftr-362	1653	13	10	10	NUM
ftr-362	1653	14	-	-	PUNCT
ftr-362	1653	15	percent	percent	NOUN
ftr-362	1653	16	-	-	PUNCT
ftr-362	1653	17	of	of	ADP
ftr-362	1653	18	-	-	PUNCT
ftr-362	1653	19	agi	agi	NOUN
ftr-362	1653	20	limitation	limitation	NOUN
ftr-362	1653	21	imposed	impose	VERB
ftr-362	1653	22	by	by	ADP
ftr-362	1653	23	§	§	PROPN
ftr-362	1653	24	165(h)(2	165(h)(2	NUM
ftr-362	1653	25	)	)	PUNCT
ftr-362	1653	26	.	.	PUNCT
ftr-362	1654	1	•	•	NUM
ftr-362	1654	2	contrast	contrast	VERB
ftr-362	1654	3	the	the	DET
ftr-362	1654	4	so	so	ADV
ftr-362	1654	5	-	-	PUNCT
ftr-362	1654	6	called	call	VERB
ftr-362	1654	7	“	"	PUNCT
ftr-362	1654	8	chinese	chinese	ADJ
ftr-362	1654	9	wall	wall	NOUN
ftr-362	1654	10	,	,	PUNCT
ftr-362	1654	11	”	"	PUNCT
ftr-362	1654	12	now	now	ADV
ftr-362	1654	13	permitted	permit	VERB
ftr-362	1654	14	by	by	ADP
ftr-362	1654	15	the	the	DET
ftr-362	1654	16	aba	aba	PROPN
ftr-362	1654	17	model	model	NOUN
ftr-362	1654	18	rules	rule	NOUN
ftr-362	1654	19	of	of	ADP
ftr-362	1654	20	professional	professional	ADJ
ftr-362	1654	21	conduct	conduct	NOUN
ftr-362	1654	22	,	,	PUNCT
ftr-362	1654	23	rule	rule	VERB
ftr-362	1654	24	1.10	1.10	NUM
ftr-362	1654	25	;	;	PUNCT
ftr-362	1654	26	there	there	PRON
ftr-362	1654	27	it	it	PRON
ftr-362	1654	28	is	be	AUX
ftr-362	1654	29	referred	refer	VERB
ftr-362	1654	30	to	to	ADP
ftr-362	1654	31	as	as	ADP
ftr-362	1654	32	a	a	DET
ftr-362	1654	33	“	"	PUNCT
ftr-362	1654	34	screen	screen	NOUN
ftr-362	1654	35	.	.	PUNCT
ftr-362	1654	36	”	"	PUNCT
ftr-362	1655	1	11	11	NUM
ftr-362	1655	2	.	.	PUNCT
ftr-362	1655	3	tax	tax	NOUN
ftr-362	1655	4	stimulus	stimulus	NOUN
ftr-362	1655	5	for	for	ADP
ftr-362	1655	6	procreation	procreation	NOUN
ftr-362	1655	7	.	.	PUNCT
ftr-362	1656	1	the	the	DET
ftr-362	1656	2	code	code	NOUN
ftr-362	1656	3	§	§	PROPN
ftr-362	1656	4	24	24	NUM
ftr-362	1656	5	$	$	SYM
ftr-362	1656	6	1,000	1,000	NUM
ftr-362	1656	7	child	child	NOUN
ftr-362	1656	8	tax	tax	NOUN
ftr-362	1656	9	credit	credit	NOUN
ftr-362	1656	10	(	(	PUNCT
ftr-362	1656	11	scheduled	schedule	VERB
ftr-362	1656	12	to	to	PART
ftr-362	1656	13	drop	drop	VERB
ftr-362	1656	14	to	to	ADP
ftr-362	1656	15	$	$	SYM
ftr-362	1656	16	500	500	NUM
ftr-362	1656	17	after	after	ADP
ftr-362	1656	18	2010	2010	NUM
ftr-362	1656	19	)	)	PUNCT
ftr-362	1656	20	is	be	AUX
ftr-362	1656	21	extended	extend	VERB
ftr-362	1656	22	through	through	ADP
ftr-362	1656	23	2012	2012	NUM
ftr-362	1656	24	under	under	ADP
ftr-362	1656	25	the	the	DET
ftr-362	1656	26	compromise	compromise	NOUN
ftr-362	1656	27	tax	tax	NOUN
ftr-362	1656	28	relief	relief	NOUN
ftr-362	1656	29	act	act	NOUN
ftr-362	1656	30	of	of	ADP
ftr-362	1656	31	2010	2010	NUM
ftr-362	1656	32	,	,	PUNCT
ftr-362	1656	33	§	§	PROPN
ftr-362	1656	34	§	§	PROPN
ftr-362	1656	35	101	101	NUM
ftr-362	1656	36	,	,	PUNCT
ftr-362	1656	37	103	103	NUM
ftr-362	1656	38	.	.	NOUN
ftr-362	1657	1	•	•	NOUN
ftr-362	1657	2	the	the	DET
ftr-362	1657	3	credit	credit	NOUN
ftr-362	1657	4	remains	remain	VERB
ftr-362	1657	5	available	available	ADJ
ftr-362	1657	6	against	against	ADP
ftr-362	1657	7	both	both	CCONJ
ftr-362	1657	8	regular	regular	ADJ
ftr-362	1657	9	and	and	CCONJ
ftr-362	1657	10	alternative	alternative	ADJ
ftr-362	1657	11	minimum	minimum	ADJ
ftr-362	1657	12	taxable	taxable	ADJ
ftr-362	1657	13	income	income	NOUN
ftr-362	1657	14	.	.	PUNCT
ftr-362	1658	1	the	the	DET
ftr-362	1658	2	credit	credit	NOUN
ftr-362	1658	3	is	be	AUX
ftr-362	1658	4	phased	phase	VERB
ftr-362	1658	5	out	out	ADP
ftr-362	1658	6	by	by	ADP
ftr-362	1658	7	$	$	SYM
ftr-362	1658	8	50	50	NUM
ftr-362	1658	9	for	for	ADP
ftr-362	1658	10	each	each	DET
ftr-362	1658	11	$	$	SYM
ftr-362	1658	12	1,000	1,000	NUM
ftr-362	1658	13	of	of	ADP
ftr-362	1658	14	modified	modify	VERB
ftr-362	1658	15	agi	agi	NOUN
ftr-362	1658	16	above	above	ADP
ftr-362	1658	17	$	$	SYM
ftr-362	1658	18	110,000	110,000	NUM
ftr-362	1658	19	for	for	ADP
ftr-362	1658	20	joint	joint	ADJ
ftr-362	1658	21	returns	return	NOUN
ftr-362	1658	22	,	,	PUNCT
ftr-362	1658	23	$	$	SYM
ftr-362	1658	24	75,000	75,000	NUM
ftr-362	1658	25	for	for	ADP
ftr-362	1658	26	unmarried	unmarried	ADJ
ftr-362	1658	27	individuals	individual	NOUN
ftr-362	1658	28	,	,	PUNCT
ftr-362	1658	29	and	and	CCONJ
ftr-362	1658	30	$	$	SYM
ftr-362	1658	31	55,000	55,000	NUM
ftr-362	1658	32	for	for	ADP
ftr-362	1658	33	married	married	ADJ
ftr-362	1658	34	filing	filing	NOUN
ftr-362	1658	35	separately	separately	ADV
ftr-362	1658	36	.	.	PUNCT
ftr-362	1659	1	the	the	DET
ftr-362	1659	2	credit	credit	NOUN
ftr-362	1659	3	remains	remain	VERB
ftr-362	1659	4	refundable	refundable	ADJ
ftr-362	1659	5	to	to	ADP
ftr-362	1659	6	the	the	DET
ftr-362	1659	7	greater	great	ADJ
ftr-362	1659	8	of	of	ADP
ftr-362	1659	9	15	15	NUM
ftr-362	1659	10	%	%	NOUN
ftr-362	1659	11	of	of	ADP
ftr-362	1659	12	taxable	taxable	ADJ
ftr-362	1659	13	earned	earn	VERB
ftr-362	1659	14	income	income	NOUN
ftr-362	1659	15	above	above	ADP
ftr-362	1659	16	$	$	SYM
ftr-362	1659	17	3,000	3,000	NUM
ftr-362	1659	18	or	or	CCONJ
ftr-362	1659	19	,	,	PUNCT
ftr-362	1659	20	for	for	ADP
ftr-362	1659	21	a	a	DET
ftr-362	1659	22	taxpayer	taxpayer	NOUN
ftr-362	1659	23	with	with	ADP
ftr-362	1659	24	three	three	NUM
ftr-362	1659	25	or	or	CCONJ
ftr-362	1659	26	more	more	ADJ
ftr-362	1659	27	qualified	qualified	ADJ
ftr-362	1659	28	children	child	NOUN
ftr-362	1659	29	,	,	PUNCT
ftr-362	1659	30	the	the	DET
ftr-362	1659	31	excess	excess	NOUN
ftr-362	1659	32	of	of	ADP
ftr-362	1659	33	social	social	ADJ
ftr-362	1659	34	security	security	NOUN
ftr-362	1659	35	taxes	taxis	NOUN
ftr-362	1659	36	over	over	ADP
ftr-362	1659	37	the	the	DET
ftr-362	1659	38	earned	earn	VERB
ftr-362	1659	39	income	income	NOUN
ftr-362	1659	40	credit	credit	NOUN
ftr-362	1659	41	for	for	ADP
ftr-362	1659	42	the	the	DET
ftr-362	1659	43	taxable	taxable	ADJ
ftr-362	1659	44	year	year	NOUN
ftr-362	1659	45	.	.	PUNCT
ftr-362	1660	1	12	12	NUM
ftr-362	1660	2	.	.	PUNCT
ftr-362	1660	3	earned	earn	VERB
ftr-362	1660	4	income	income	NOUN
ftr-362	1660	5	tax	tax	NOUN
ftr-362	1660	6	credits	credit	NOUN
ftr-362	1660	7	remain	remain	VERB
ftr-362	1660	8	simplified	simplified	ADJ
ftr-362	1660	9	,	,	PUNCT
ftr-362	1660	10	at	at	ADP
ftr-362	1660	11	least	least	ADJ
ftr-362	1660	12	congress	congress	PROPN
ftr-362	1660	13	so	so	ADV
ftr-362	1660	14	thinks	think	VERB
ftr-362	1660	15	.	.	PUNCT
ftr-362	1661	1	the	the	DET
ftr-362	1661	2	compromise	compromise	NOUN
ftr-362	1661	3	tax	tax	NOUN
ftr-362	1661	4	relief	relief	NOUN
ftr-362	1661	5	act	act	NOUN
ftr-362	1661	6	of	of	ADP
ftr-362	1661	7	2010	2010	NUM
ftr-362	1661	8	,	,	PUNCT
ftr-362	1661	9	§	§	PROPN
ftr-362	1661	10	103	103	NUM
ftr-362	1661	11	,	,	PUNCT
ftr-362	1661	12	extends	extend	VERB
ftr-362	1661	13	through	through	ADP
ftr-362	1661	14	2012	2012	NUM
ftr-362	1661	15	certain	certain	ADJ
ftr-362	1661	16	simplification	simplification	NOUN
ftr-362	1661	17	provisions	provision	NOUN
ftr-362	1661	18	,	,	PUNCT
ftr-362	1661	19	originally	originally	ADV
ftr-362	1661	20	enacted	enact	VERB
ftr-362	1661	21	in	in	ADP
ftr-362	1661	22	the	the	DET
ftr-362	1661	23	economic	economic	ADJ
ftr-362	1661	24	growth	growth	NOUN
ftr-362	1661	25	and	and	CCONJ
ftr-362	1661	26	tax	tax	NOUN
ftr-362	1661	27	relief	relief	NOUN
ftr-362	1661	28	reconciliation	reconciliation	NOUN
ftr-362	1661	29	act	act	NOUN
ftr-362	1661	30	of	of	ADP
ftr-362	1661	31	2001	2001	NUM
ftr-362	1661	32	and	and	CCONJ
ftr-362	1661	33	scheduled	schedule	VERB
ftr-362	1661	34	to	to	PART
ftr-362	1661	35	sunset	sunset	VERB
ftr-362	1661	36	after	after	ADP
ftr-362	1661	37	2010	2010	NUM
ftr-362	1661	38	,	,	PUNCT
ftr-362	1661	39	in	in	ADP
ftr-362	1661	40	calculating	calculate	VERB
ftr-362	1661	41	the	the	DET
ftr-362	1661	42	refundable	refundable	ADJ
ftr-362	1661	43	earned	earn	VERB
ftr-362	1661	44	income	income	NOUN
ftr-362	1661	45	tax	tax	NOUN
ftr-362	1661	46	credit	credit	NOUN
ftr-362	1661	47	of	of	ADP
ftr-362	1661	48	code	code	NOUN
ftr-362	1661	49	§	§	PROPN
ftr-362	1661	50	32	32	NUM
ftr-362	1661	51	.	.	PUNCT
ftr-362	1662	1	•	•	NUM
ftr-362	1662	2	the	the	DET
ftr-362	1662	3	definition	definition	NOUN
ftr-362	1662	4	of	of	ADP
ftr-362	1662	5	earned	earn	VERB
ftr-362	1662	6	income	income	NOUN
ftr-362	1662	7	includes	include	VERB
ftr-362	1662	8	only	only	ADV
ftr-362	1662	9	amounts	amount	NOUN
ftr-362	1662	10	includible	includible	ADJ
ftr-362	1662	11	in	in	ADP
ftr-362	1662	12	gross	gross	ADJ
ftr-362	1662	13	income	income	NOUN
ftr-362	1662	14	for	for	ADP
ftr-362	1662	15	the	the	DET
ftr-362	1662	16	taxable	taxable	ADJ
ftr-362	1662	17	year	year	NOUN
ftr-362	1662	18	.	.	PUNCT
ftr-362	1663	1	•	•	NUM
ftr-362	1663	2	the	the	DET
ftr-362	1663	3	phase	phase	NOUN
ftr-362	1663	4	out	out	ADP
ftr-362	1663	5	of	of	ADP
ftr-362	1663	6	the	the	DET
ftr-362	1663	7	earned	earn	VERB
ftr-362	1663	8	income	income	NOUN
ftr-362	1663	9	credit	credit	NOUN
ftr-362	1663	10	is	be	AUX
ftr-362	1663	11	based	base	VERB
ftr-362	1663	12	on	on	ADP
ftr-362	1663	13	adjusted	adjust	VERB
ftr-362	1663	14	gross	gross	ADJ
ftr-362	1663	15	income	income	NOUN
ftr-362	1663	16	(	(	PUNCT
ftr-362	1663	17	rather	rather	ADV
ftr-362	1663	18	than	than	ADP
ftr-362	1663	19	modified	modified	ADJ
ftr-362	1663	20	agi	agi	NOUN
ftr-362	1663	21	)	)	PUNCT
ftr-362	1663	22	.	.	PUNCT
ftr-362	1664	1	•	•	NUM
ftr-362	1664	2	a	a	DET
ftr-362	1664	3	child	child	NOUN
ftr-362	1664	4	,	,	PUNCT
ftr-362	1664	5	to	to	PART
ftr-362	1664	6	be	be	AUX
ftr-362	1664	7	a	a	DET
ftr-362	1664	8	qualified	qualified	ADJ
ftr-362	1664	9	child	child	NOUN
ftr-362	1664	10	,	,	PUNCT
ftr-362	1664	11	must	must	AUX
ftr-362	1664	12	reside	reside	VERB
ftr-362	1664	13	with	with	ADP
ftr-362	1664	14	the	the	DET
ftr-362	1664	15	taxpayer	taxpayer	NOUN
ftr-362	1664	16	for	for	ADP
ftr-362	1664	17	more	more	ADJ
ftr-362	1664	18	than	than	ADP
ftr-362	1664	19	six	six	NUM
ftr-362	1664	20	months	month	NOUN
ftr-362	1664	21	,	,	PUNCT
ftr-362	1664	22	descendants	descendant	NOUN
ftr-362	1664	23	of	of	ADP
ftr-362	1664	24	step	step	NOUN
ftr-362	1664	25	children	child	NOUN
ftr-362	1664	26	are	be	AUX
ftr-362	1664	27	qualified	qualified	ADJ
ftr-362	1664	28	children	child	NOUN
ftr-362	1664	29	,	,	PUNCT
ftr-362	1664	30	and	and	CCONJ
ftr-362	1664	31	siblings	sibling	NOUN
ftr-362	1664	32	,	,	PUNCT
ftr-362	1664	33	or	or	CCONJ
ftr-362	1664	34	step	step	NOUN
ftr-362	1664	35	siblings	sibling	NOUN
ftr-362	1664	36	are	be	AUX
ftr-362	1664	37	eligible	eligible	ADJ
ftr-362	1664	38	children	child	NOUN
ftr-362	1664	39	if	if	SCONJ
ftr-362	1664	40	the	the	DET
ftr-362	1664	41	taxpayer	taxpayer	NOUN
ftr-362	1664	42	cared	care	VERB
ftr-362	1664	43	for	for	ADP
ftr-362	1664	44	them	they	PRON
ftr-362	1664	45	.	.	PUNCT
ftr-362	1665	1	•	•	ADP
ftr-362	1665	2	a	a	DET
ftr-362	1665	3	child	child	NOUN
ftr-362	1665	4	is	be	AUX
ftr-362	1665	5	the	the	DET
ftr-362	1665	6	qualifying	qualify	VERB
ftr-362	1665	7	child	child	NOUN
ftr-362	1665	8	of	of	ADP
ftr-362	1665	9	the	the	DET
ftr-362	1665	10	taxpayer	taxpayer	NOUN
ftr-362	1665	11	under	under	ADP
ftr-362	1665	12	the	the	DET
ftr-362	1665	13	rules	rule	NOUN
ftr-362	1665	14	of	of	ADP
ftr-362	1665	15	§	§	PROPN
ftr-362	1665	16	152(c	152(c	PROPN
ftr-362	1665	17	)	)	PUNCT
ftr-362	1665	18	with	with	ADP
ftr-362	1665	19	respect	respect	NOUN
ftr-362	1665	20	to	to	ADP
ftr-362	1665	21	the	the	DET
ftr-362	1665	22	dependency	dependency	NOUN
ftr-362	1665	23	exemption	exemption	NOUN
ftr-362	1665	24	except	except	SCONJ
ftr-362	1665	25	for	for	ADP
ftr-362	1665	26	the	the	DET
ftr-362	1665	27	support	support	NOUN
ftr-362	1665	28	requirement	requirement	NOUN
ftr-362	1665	29	and	and	CCONJ
ftr-362	1665	30	the	the	DET
ftr-362	1665	31	§	§	PROPN
ftr-362	1665	32	152(e	152(e	PROPN
ftr-362	1665	33	)	)	PUNCT
ftr-362	1665	34	rules	rule	NOUN
ftr-362	1665	35	allowing	allow	VERB
ftr-362	1665	36	a	a	DET
ftr-362	1665	37	noncustodial	noncustodial	ADJ
ftr-362	1665	38	parent	parent	NOUN
ftr-362	1665	39	to	to	PART
ftr-362	1665	40	claim	claim	VERB
ftr-362	1665	41	the	the	DET
ftr-362	1665	42	dependency	dependency	NOUN
ftr-362	1665	43	exemption	exemption	NOUN
ftr-362	1665	44	.	.	PUNCT
ftr-362	1666	1	a	a	DET
ftr-362	1666	2	qualifying	qualify	VERB
ftr-362	1666	3	child	child	NOUN
ftr-362	1666	4	must	must	AUX
ftr-362	1666	5	have	have	VERB
ftr-362	1666	6	the	the	DET
ftr-362	1666	7	same	same	ADJ
ftr-362	1666	8	principal	principal	ADJ
ftr-362	1666	9	place	place	NOUN
ftr-362	1666	10	of	of	ADP
ftr-362	1666	11	abode	abode	NOUN
ftr-362	1666	12	as	as	ADP
ftr-362	1666	13	the	the	DET
ftr-362	1666	14	taxpayer	taxpayer	NOUN
ftr-362	1666	15	for	for	ADP
ftr-362	1666	16	at	at	ADV
ftr-362	1666	17	least	least	ADV
ftr-362	1666	18	one	one	NUM
ftr-362	1666	19	-	-	PUNCT
ftr-362	1666	20	half	half	NOUN
ftr-362	1666	21	of	of	ADP
ftr-362	1666	22	the	the	DET
ftr-362	1666	23	year	year	NOUN
ftr-362	1666	24	,	,	PUNCT
ftr-362	1666	25	and	and	CCONJ
ftr-362	1666	26	be	be	AUX
ftr-362	1666	27	under	under	ADP
ftr-362	1666	28	age	age	NOUN
ftr-362	1666	29	19	19	NUM
ftr-362	1666	30	,	,	PUNCT
ftr-362	1666	31	age	age	NOUN
ftr-362	1666	32	24	24	NUM
ftr-362	1666	33	if	if	SCONJ
ftr-362	1666	34	a	a	DET
ftr-362	1666	35	student	student	NOUN
ftr-362	1666	36	,	,	PUNCT
ftr-362	1666	37	or	or	CCONJ
ftr-362	1666	38	permanently	permanently	ADV
ftr-362	1666	39	disabled	disabled	ADJ
ftr-362	1666	40	.	.	PUNCT
ftr-362	1667	1	•	•	NUM
ftr-362	1667	2	the	the	DET
ftr-362	1667	3	increased	increase	VERB
ftr-362	1667	4	phase	phase	NOUN
ftr-362	1667	5	-	-	PUNCT
ftr-362	1667	6	out	out	ADP
ftr-362	1667	7	threshold	threshold	NOUN
ftr-362	1667	8	for	for	ADP
ftr-362	1667	9	joint	joint	ADJ
ftr-362	1667	10	filers	filer	NOUN
ftr-362	1667	11	,	,	PUNCT
ftr-362	1667	12	$	$	SYM
ftr-362	1667	13	5,000	5,000	NUM
ftr-362	1667	14	more	more	ADJ
ftr-362	1667	15	than	than	ADP
ftr-362	1667	16	the	the	DET
ftr-362	1667	17	threshold	threshold	NOUN
ftr-362	1667	18	for	for	ADP
ftr-362	1667	19	other	other	ADJ
ftr-362	1667	20	filers	filer	NOUN
ftr-362	1667	21	(	(	PUNCT
ftr-362	1667	22	plus	plus	CCONJ
ftr-362	1667	23	inflation	inflation	NOUN
ftr-362	1667	24	adjustments	adjustment	NOUN
ftr-362	1667	25	)	)	PUNCT
ftr-362	1667	26	,	,	PUNCT
ftr-362	1667	27	is	be	AUX
ftr-362	1667	28	extended	extend	VERB
ftr-362	1667	29	through	through	ADP
ftr-362	1667	30	2012	2012	NUM
ftr-362	1667	31	.	.	PUNCT
ftr-362	1668	1	13	13	NUM
ftr-362	1668	2	.	.	PUNCT
ftr-362	1669	1	multiple	multiple	ADJ
ftr-362	1669	2	individual	individual	ADJ
ftr-362	1669	3	credits	credit	NOUN
ftr-362	1669	4	are	be	AUX
ftr-362	1669	5	extended	extend	VERB
ftr-362	1669	6	through	through	ADP
ftr-362	1669	7	2012	2012	NUM
ftr-362	1669	8	by	by	ADP
ftr-362	1669	9	the	the	DET
ftr-362	1669	10	compromise	compromise	NOUN
ftr-362	1669	11	tax	tax	NOUN
ftr-362	1669	12	relief	relief	NOUN
ftr-362	1669	13	act	act	NOUN
ftr-362	1669	14	of	of	ADP
ftr-362	1669	15	2010	2010	NUM
ftr-362	1669	16	through	through	ADP
ftr-362	1669	17	2012	2012	NUM
ftr-362	1669	18	:	:	PUNCT
ftr-362	1669	19	2011	2011	NUM
ftr-362	1669	20	]	]	PUNCT
ftr-362	1669	21	recent	recent	ADJ
ftr-362	1669	22	developments	development	NOUN
ftr-362	1669	23	in	in	ADP
ftr-362	1669	24	federal	federal	ADJ
ftr-362	1669	25	income	income	NOUN
ftr-362	1669	26	taxation	taxation	NOUN
ftr-362	1669	27	647	647	NUM
ftr-362	1669	28	a.	a.	NOUN
ftr-362	1669	29	the	the	DET
ftr-362	1669	30	code	code	NOUN
ftr-362	1669	31	§	§	PROPN
ftr-362	1669	32	21	21	NUM
ftr-362	1669	33	dependent	dependent	ADJ
ftr-362	1669	34	care	care	NOUN
ftr-362	1669	35	credit	credit	NOUN
ftr-362	1669	36	remains	remain	VERB
ftr-362	1669	37	at	at	ADP
ftr-362	1669	38	35	35	NUM
ftr-362	1669	39	%	%	NOUN
ftr-362	1669	40	of	of	ADP
ftr-362	1669	41	qualified	qualified	ADJ
ftr-362	1669	42	expenses	expense	NOUN
ftr-362	1669	43	up	up	ADP
ftr-362	1669	44	to	to	PART
ftr-362	1669	45	$	$	SYM
ftr-362	1669	46	3,000	3,000	NUM
ftr-362	1669	47	for	for	ADP
ftr-362	1669	48	one	one	NUM
ftr-362	1669	49	qualifying	qualify	VERB
ftr-362	1669	50	dependent	dependent	ADJ
ftr-362	1669	51	and	and	CCONJ
ftr-362	1669	52	up	up	ADP
ftr-362	1669	53	to	to	PART
ftr-362	1669	54	$	$	SYM
ftr-362	1669	55	6,000	6,000	NUM
ftr-362	1669	56	for	for	ADP
ftr-362	1669	57	two	two	NUM
ftr-362	1669	58	or	or	CCONJ
ftr-362	1669	59	more	more	ADJ
ftr-362	1669	60	qualifying	qualifying	NOUN
ftr-362	1669	61	dependents	dependent	NOUN
ftr-362	1669	62	.	.	PUNCT
ftr-362	1670	1	the	the	DET
ftr-362	1670	2	35	35	NUM
ftr-362	1670	3	%	%	NOUN
ftr-362	1670	4	credit	credit	NOUN
ftr-362	1670	5	phases	phase	NOUN
ftr-362	1670	6	out	out	ADP
ftr-362	1670	7	by	by	ADP
ftr-362	1670	8	one	one	NUM
ftr-362	1670	9	percentage	percentage	NOUN
ftr-362	1670	10	,	,	PUNCT
ftr-362	1670	11	going	go	VERB
ftr-362	1670	12	down	down	ADV
ftr-362	1670	13	to	to	ADP
ftr-362	1670	14	20	20	NUM
ftr-362	1670	15	%	%	NOUN
ftr-362	1670	16	,	,	PUNCT
ftr-362	1670	17	for	for	ADP
ftr-362	1670	18	each	each	DET
ftr-362	1670	19	$	$	SYM
ftr-362	1670	20	2,000	2,000	NUM
ftr-362	1670	21	of	of	ADP
ftr-362	1670	22	agi	agi	NOUN
ftr-362	1670	23	above	above	ADP
ftr-362	1670	24	$	$	SYM
ftr-362	1670	25	15,000	15,000	NUM
ftr-362	1670	26	.	.	PUNCT
ftr-362	1671	1	act	act	VERB
ftr-362	1671	2	§	§	PROPN
ftr-362	1671	3	101	101	NUM
ftr-362	1671	4	.	.	PUNCT
ftr-362	1672	1	b.	b.	PROPN
ftr-362	1672	2	expanded	expand	VERB
ftr-362	1672	3	adoption	adoption	NOUN
ftr-362	1672	4	credits	credit	NOUN
ftr-362	1672	5	,	,	PUNCT
ftr-362	1672	6	but	but	CCONJ
ftr-362	1672	7	not	not	PART
ftr-362	1672	8	refundability	refundability	NOUN
ftr-362	1672	9	,	,	PUNCT
ftr-362	1672	10	are	be	AUX
ftr-362	1672	11	extended	extend	VERB
ftr-362	1672	12	.	.	PUNCT
ftr-362	1673	1	act	act	PROPN
ftr-362	1673	2	§	§	PROPN
ftr-362	1673	3	101	101	NUM
ftr-362	1673	4	.	.	PUNCT
ftr-362	1674	1	c.	c.	NOUN
ftr-362	1675	1	the	the	DET
ftr-362	1675	2	nonbusiness	nonbusiness	PROPN
ftr-362	1675	3	energy	energy	NOUN
ftr-362	1675	4	property	property	NOUN
ftr-362	1675	5	credit	credit	NOUN
ftr-362	1675	6	of	of	ADP
ftr-362	1675	7	code	code	NOUN
ftr-362	1675	8	§	§	PROPN
ftr-362	1675	9	25c	25c	NOUN
ftr-362	1675	10	is	be	AUX
ftr-362	1675	11	extended	extend	VERB
ftr-362	1675	12	to	to	ADP
ftr-362	1675	13	property	property	NOUN
ftr-362	1675	14	placed	place	VERB
ftr-362	1675	15	in	in	ADP
ftr-362	1675	16	service	service	NOUN
ftr-362	1675	17	before	before	ADP
ftr-362	1675	18	1/1/12	1/1/12	NUM
ftr-362	1675	19	,	,	PUNCT
ftr-362	1675	20	but	but	CCONJ
ftr-362	1675	21	at	at	ADP
ftr-362	1675	22	pre-2009	pre-2009	NOUN
ftr-362	1675	23	rates	rate	NOUN
ftr-362	1675	24	,	,	PUNCT
ftr-362	1675	25	10	10	NUM
ftr-362	1675	26	%	%	NOUN
ftr-362	1675	27	of	of	ADP
ftr-362	1675	28	the	the	DET
ftr-362	1675	29	cost	cost	NOUN
ftr-362	1675	30	of	of	ADP
ftr-362	1675	31	energy	energy	NOUN
ftr-362	1675	32	efficient	efficient	ADJ
ftr-362	1675	33	building	building	NOUN
ftr-362	1675	34	envelope	envelope	NOUN
ftr-362	1675	35	components	component	NOUN
ftr-362	1675	36	plus	plus	CCONJ
ftr-362	1675	37	$	$	SYM
ftr-362	1675	38	50	50	NUM
ftr-362	1675	39	for	for	ADP
ftr-362	1675	40	each	each	DET
ftr-362	1675	41	advanced	advanced	ADJ
ftr-362	1675	42	main	main	ADJ
ftr-362	1675	43	air	air	NOUN
ftr-362	1675	44	circulating	circulate	VERB
ftr-362	1675	45	fan	fan	NOUN
ftr-362	1675	46	,	,	PUNCT
ftr-362	1675	47	$	$	SYM
ftr-362	1675	48	150	150	NUM
ftr-362	1675	49	for	for	ADP
ftr-362	1675	50	each	each	DET
ftr-362	1675	51	qualified	qualified	ADJ
ftr-362	1675	52	heater	heater	NOUN
ftr-362	1675	53	,	,	PUNCT
ftr-362	1675	54	and	and	CCONJ
ftr-362	1675	55	$	$	SYM
ftr-362	1675	56	300	300	NUM
ftr-362	1675	57	for	for	ADP
ftr-362	1675	58	each	each	DET
ftr-362	1675	59	item	item	NOUN
ftr-362	1675	60	of	of	ADP
ftr-362	1675	61	energy	energy	NOUN
ftr-362	1675	62	efficient	efficient	ADJ
ftr-362	1675	63	building	building	NOUN
ftr-362	1675	64	property	property	NOUN
ftr-362	1675	65	.	.	PUNCT
ftr-362	1676	1	the	the	DET
ftr-362	1676	2	lifetime	lifetime	NOUN
ftr-362	1676	3	limit	limit	NOUN
ftr-362	1676	4	for	for	ADP
ftr-362	1676	5	the	the	DET
ftr-362	1676	6	credit	credit	NOUN
ftr-362	1676	7	is	be	AUX
ftr-362	1676	8	$	$	SYM
ftr-362	1676	9	500	500	NUM
ftr-362	1676	10	,	,	PUNCT
ftr-362	1676	11	or	or	CCONJ
ftr-362	1676	12	$	$	SYM
ftr-362	1676	13	200	200	NUM
ftr-362	1676	14	for	for	ADP
ftr-362	1676	15	windows	window	NOUN
ftr-362	1676	16	.	.	PUNCT
ftr-362	1677	1	also	also	ADV
ftr-362	1677	2	,	,	PUNCT
ftr-362	1677	3	standards	standard	NOUN
ftr-362	1677	4	for	for	ADP
ftr-362	1677	5	furnaces	furnace	NOUN
ftr-362	1677	6	and	and	CCONJ
ftr-362	1677	7	boilers	boiler	NOUN
ftr-362	1677	8	were	be	AUX
ftr-362	1677	9	returned	return	VERB
ftr-362	1677	10	to	to	ADP
ftr-362	1677	11	pre-2009	pre-2009	NOUN
ftr-362	1677	12	higher	high	ADJ
ftr-362	1677	13	levels	level	NOUN
ftr-362	1677	14	.	.	PUNCT
ftr-362	1678	1	act	act	VERB
ftr-362	1678	2	§	§	PROPN
ftr-362	1678	3	710	710	NUM
ftr-362	1678	4	.	.	PUNCT
ftr-362	1679	1	d.	d.	NOUN
ftr-362	1679	2	the	the	DET
ftr-362	1679	3	$	$	SYM
ftr-362	1679	4	5,000	5,000	NUM
ftr-362	1679	5	credit	credit	NOUN
ftr-362	1679	6	for	for	ADP
ftr-362	1679	7	a	a	DET
ftr-362	1679	8	first	first	ADJ
ftr-362	1679	9	time	time	NOUN
ftr-362	1679	10	home	home	NOUN
ftr-362	1679	11	buyer	buyer	NOUN
ftr-362	1679	12	in	in	ADP
ftr-362	1679	13	the	the	DET
ftr-362	1679	14	district	district	NOUN
ftr-362	1679	15	of	of	ADP
ftr-362	1679	16	columbia	columbia	PROPN
ftr-362	1679	17	,	,	PUNCT
ftr-362	1679	18	code	code	NOUN
ftr-362	1679	19	§	§	PROPN
ftr-362	1679	20	1400c	1400c	NUM
ftr-362	1679	21	,	,	PUNCT
ftr-362	1679	22	is	be	AUX
ftr-362	1679	23	extended	extend	VERB
ftr-362	1679	24	to	to	ADP
ftr-362	1679	25	homes	home	NOUN
ftr-362	1679	26	purchased	purchase	VERB
ftr-362	1679	27	before	before	ADP
ftr-362	1679	28	1/1/12	1/1/12	NUM
ftr-362	1679	29	.	.	PUNCT
ftr-362	1680	1	the	the	DET
ftr-362	1680	2	credit	credit	NOUN
ftr-362	1680	3	phases	phase	VERB
ftr-362	1680	4	out	out	ADP
ftr-362	1680	5	beginning	begin	VERB
ftr-362	1680	6	at	at	ADP
ftr-362	1680	7	$	$	SYM
ftr-362	1680	8	70,000	70,000	NUM
ftr-362	1680	9	of	of	ADP
ftr-362	1680	10	modified	modify	VERB
ftr-362	1680	11	agi	agi	NOUN
ftr-362	1680	12	for	for	ADP
ftr-362	1680	13	single	single	ADJ
ftr-362	1680	14	filers	filer	NOUN
ftr-362	1680	15	and	and	CCONJ
ftr-362	1680	16	at	at	ADP
ftr-362	1680	17	$	$	SYM
ftr-362	1680	18	110,000	110,000	NUM
ftr-362	1680	19	of	of	ADP
ftr-362	1680	20	agi	agi	NOUN
ftr-362	1680	21	for	for	ADP
ftr-362	1680	22	a	a	DET
ftr-362	1680	23	joint	joint	ADJ
ftr-362	1680	24	return	return	NOUN
ftr-362	1680	25	.	.	PUNCT
ftr-362	1681	1	act	act	VERB
ftr-362	1681	2	§	§	PROPN
ftr-362	1681	3	754	754	NUM
ftr-362	1681	4	.	.	PUNCT
ftr-362	1681	5	14	14	NUM
ftr-362	1681	6	.	.	PUNCT
ftr-362	1682	1	sales	sale	NOUN
ftr-362	1682	2	tax	tax	NOUN
ftr-362	1682	3	deductions	deduction	NOUN
ftr-362	1682	4	extended	extend	VERB
ftr-362	1682	5	to	to	ADP
ftr-362	1682	6	2010	2010	NUM
ftr-362	1682	7	and	and	CCONJ
ftr-362	1682	8	2011	2011	NUM
ftr-362	1682	9	.	.	PUNCT
ftr-362	1683	1	the	the	DET
ftr-362	1683	2	compromise	compromise	NOUN
ftr-362	1683	3	tax	tax	NOUN
ftr-362	1683	4	relief	relief	NOUN
ftr-362	1683	5	act	act	NOUN
ftr-362	1683	6	of	of	ADP
ftr-362	1683	7	2010	2010	NUM
ftr-362	1683	8	,	,	PUNCT
ftr-362	1683	9	act	act	VERB
ftr-362	1683	10	§	§	PROPN
ftr-362	1683	11	722	722	NUM
ftr-362	1683	12	,	,	PUNCT
ftr-362	1683	13	extends	extend	VERB
ftr-362	1683	14	the	the	DET
ftr-362	1683	15	election	election	NOUN
ftr-362	1683	16	under	under	ADP
ftr-362	1683	17	code	code	NOUN
ftr-362	1683	18	§	§	PROPN
ftr-362	1683	19	164	164	NUM
ftr-362	1683	20	to	to	PART
ftr-362	1683	21	deduct	deduct	VERB
ftr-362	1683	22	state	state	NOUN
ftr-362	1683	23	and	and	CCONJ
ftr-362	1683	24	local	local	ADJ
ftr-362	1683	25	sales	sale	NOUN
ftr-362	1683	26	taxes	taxis	NOUN
ftr-362	1683	27	in	in	ADP
ftr-362	1683	28	lieu	lieu	NOUN
ftr-362	1683	29	of	of	ADP
ftr-362	1683	30	state	state	NOUN
ftr-362	1683	31	and	and	CCONJ
ftr-362	1683	32	local	local	ADJ
ftr-362	1683	33	income	income	NOUN
ftr-362	1683	34	taxes	taxis	NOUN
ftr-362	1683	35	to	to	ADP
ftr-362	1683	36	the	the	DET
ftr-362	1683	37	years	year	NOUN
ftr-362	1683	38	2010	2010	NUM
ftr-362	1683	39	and	and	CCONJ
ftr-362	1683	40	2011	2011	NUM
ftr-362	1683	41	.	.	PUNCT
ftr-362	1684	1	15	15	NUM
ftr-362	1684	2	.	.	X
ftr-362	1684	3	singing	singe	VERB
ftr-362	1684	4	♬	♬	NOUN
ftr-362	1684	5	“	"	PUNCT
ftr-362	1684	6	yankee	yankee	PROPN
ftr-362	1684	7	doodle	doodle	ADJ
ftr-362	1684	8	dandy	dandy	NOUN
ftr-362	1684	9	”	"	PUNCT
ftr-362	1684	10	♪	♪	PROPN
ftr-362	1684	11	supports	support	VERB
ftr-362	1684	12	some	some	PRON
ftr-362	1684	13	of	of	ADP
ftr-362	1684	14	the	the	DET
ftr-362	1684	15	claimed	claim	VERB
ftr-362	1684	16	deductions	deduction	NOUN
ftr-362	1684	17	for	for	ADP
ftr-362	1684	18	which	which	PRON
ftr-362	1684	19	no	no	DET
ftr-362	1684	20	records	record	NOUN
ftr-362	1684	21	were	be	AUX
ftr-362	1684	22	available	available	ADJ
ftr-362	1684	23	.	.	PUNCT
ftr-362	1685	1	zilberberg	zilberberg	PROPN
ftr-362	1685	2	v.	v.	PROPN
ftr-362	1685	3	commissioner	commissioner	PROPN
ftr-362	1685	4	,	,	PUNCT
ftr-362	1685	5	t.c	t.c	PROPN
ftr-362	1685	6	.	.	PROPN
ftr-362	1685	7	memo	memo	NOUN
ftr-362	1685	8	.	.	PUNCT
ftr-362	1686	1	2011	2011	NUM
ftr-362	1686	2	-	-	SYM
ftr-362	1686	3	005	005	NUM
ftr-362	1686	4	(	(	PUNCT
ftr-362	1686	5	1/5/11	1/5/11	NUM
ftr-362	1686	6	)	)	PUNCT
ftr-362	1686	7	.	.	PUNCT
ftr-362	1687	1	judge	judge	PROPN
ftr-362	1687	2	wherry	wherry	PROPN
ftr-362	1687	3	applied	apply	VERB
ftr-362	1687	4	the	the	DET
ftr-362	1687	5	cohan	cohan	PROPN
ftr-362	1687	6	rule	rule	NOUN
ftr-362	1688	1	[	[	X
ftr-362	1688	2	cohan	cohan	PROPN
ftr-362	1688	3	v.	v.	PROPN
ftr-362	1688	4	commissioner	commissioner	PROPN
ftr-362	1688	5	,	,	PUNCT
ftr-362	1688	6	39	39	NUM
ftr-362	1688	7	f.2d	f.2d	NUM
ftr-362	1688	8	540	540	NUM
ftr-362	1688	9	(	(	PUNCT
ftr-362	1688	10	2d	2d	NUM
ftr-362	1688	11	cir	cir	NOUN
ftr-362	1688	12	.	.	PUNCT
ftr-362	1688	13	1930	1930	NUM
ftr-362	1688	14	)	)	PUNCT
ftr-362	1688	15	]	]	PUNCT
ftr-362	1689	1	with	with	ADP
ftr-362	1689	2	respect	respect	NOUN
ftr-362	1689	3	to	to	PART
ftr-362	1689	4	deductible	deductible	VERB
ftr-362	1689	5	personal	personal	ADJ
ftr-362	1689	6	expenses	expense	NOUN
ftr-362	1689	7	.	.	PUNCT
ftr-362	1690	1	the	the	DET
ftr-362	1690	2	taxpayer	taxpayer	NOUN
ftr-362	1690	3	was	be	AUX
ftr-362	1690	4	allowing	allow	VERB
ftr-362	1690	5	$	$	SYM
ftr-362	1690	6	3,000	3,000	NUM
ftr-362	1690	7	of	of	ADP
ftr-362	1690	8	a	a	DET
ftr-362	1690	9	claimed	claim	VERB
ftr-362	1690	10	$	$	SYM
ftr-362	1690	11	5,000	5,000	NUM
ftr-362	1690	12	§	§	X
ftr-362	1690	13	217	217	NUM
ftr-362	1690	14	moving	move	VERB
ftr-362	1690	15	expense	expense	NOUN
ftr-362	1690	16	deduction	deduction	NOUN
ftr-362	1690	17	,	,	PUNCT
ftr-362	1690	18	even	even	ADV
ftr-362	1690	19	though	though	SCONJ
ftr-362	1690	20	he	he	PRON
ftr-362	1690	21	had	have	VERB
ftr-362	1690	22	inadequate	inadequate	ADJ
ftr-362	1690	23	records	record	NOUN
ftr-362	1690	24	,	,	PUNCT
ftr-362	1690	25	because	because	SCONJ
ftr-362	1690	26	he	he	PRON
ftr-362	1690	27	established	establish	VERB
ftr-362	1690	28	that	that	SCONJ
ftr-362	1690	29	he	he	PRON
ftr-362	1690	30	had	have	AUX
ftr-362	1690	31	moved	move	VERB
ftr-362	1690	32	for	for	ADP
ftr-362	1690	33	employment	employment	NOUN
ftr-362	1690	34	purposes	purpose	NOUN
ftr-362	1690	35	and	and	CCONJ
ftr-362	1690	36	that	that	SCONJ
ftr-362	1690	37	he	he	PRON
ftr-362	1690	38	had	have	AUX
ftr-362	1690	39	incurred	incur	VERB
ftr-362	1690	40	some	some	DET
ftr-362	1690	41	expenses	expense	NOUN
ftr-362	1690	42	.	.	PUNCT
ftr-362	1691	1	he	he	PRON
ftr-362	1691	2	was	be	AUX
ftr-362	1691	3	also	also	ADV
ftr-362	1691	4	allowed	allow	VERB
ftr-362	1691	5	$	$	SYM
ftr-362	1691	6	15,500	15,500	NUM
ftr-362	1691	7	of	of	ADP
ftr-362	1691	8	a	a	DET
ftr-362	1691	9	claimed	claim	VERB
ftr-362	1691	10	$	$	SYM
ftr-362	1691	11	36,250	36,250	NUM
ftr-362	1691	12	§	§	PROPN
ftr-362	1691	13	165(c)(3	165(c)(3	NUM
ftr-362	1691	14	)	)	PUNCT
ftr-362	1691	15	casualty	casualty	NOUN
ftr-362	1691	16	loss	loss	NOUN
ftr-362	1691	17	deduction	deduction	NOUN
ftr-362	1691	18	with	with	ADP
ftr-362	1691	19	respect	respect	NOUN
ftr-362	1691	20	to	to	ADP
ftr-362	1691	21	his	his	PRON
ftr-362	1691	22	residence	residence	NOUN
ftr-362	1691	23	,	,	PUNCT
ftr-362	1691	24	where	where	SCONJ
ftr-362	1691	25	his	his	PRON
ftr-362	1691	26	records	record	NOUN
ftr-362	1691	27	were	be	AUX
ftr-362	1691	28	destroyed	destroy	VERB
ftr-362	1691	29	in	in	ADP
ftr-362	1691	30	the	the	DET
ftr-362	1691	31	hurricane	hurricane	NOUN
ftr-362	1691	32	that	that	PRON
ftr-362	1691	33	gave	give	VERB
ftr-362	1691	34	rise	rise	NOUN
ftr-362	1691	35	to	to	ADP
ftr-362	1691	36	the	the	DET
ftr-362	1691	37	casualty	casualty	NOUN
ftr-362	1691	38	.	.	PUNCT
ftr-362	1692	1	648	648	NUM
ftr-362	1692	2	florida	florida	PROPN
ftr-362	1692	3	tax	tax	NOUN
ftr-362	1692	4	review	review	NOUN
ftr-362	1692	5	[	[	X
ftr-362	1692	6	vol	vol	NOUN
ftr-362	1692	7	.	.	PUNCT
ftr-362	1693	1	10:9	10:9	NUM
ftr-362	1693	2	e.	e.	PROPN
ftr-362	1693	3	divorce	divorce	PROPN
ftr-362	1693	4	tax	tax	NOUN
ftr-362	1693	5	issues	issue	NOUN
ftr-362	1693	6	1	1	NUM
ftr-362	1693	7	.	.	PUNCT
ftr-362	1693	8	did	do	AUX
ftr-362	1693	9	the	the	DET
ftr-362	1693	10	court	court	NOUN
ftr-362	1693	11	really	really	ADV
ftr-362	1693	12	understand	understand	VERB
ftr-362	1693	13	the	the	DET
ftr-362	1693	14	regs	reg	NOUN
ftr-362	1693	15	?	?	PUNCT
ftr-362	1694	1	maes	maes	PROPN
ftr-362	1694	2	v.	v.	PROPN
ftr-362	1694	3	united	united	PROPN
ftr-362	1694	4	states	states	PROPN
ftr-362	1694	5	,	,	PUNCT
ftr-362	1694	6	106	106	NUM
ftr-362	1694	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	1694	8	2010	2010	NUM
ftr-362	1694	9	-	-	SYM
ftr-362	1694	10	6752	6752	NUM
ftr-362	1694	11	(	(	PUNCT
ftr-362	1694	12	d.	d.	PROPN
ftr-362	1694	13	mont	mont	PROPN
ftr-362	1694	14	.	.	PUNCT
ftr-362	1695	1	10/13/10	10/13/10	NUM
ftr-362	1695	2	)	)	PUNCT
ftr-362	1695	3	.	.	PUNCT
ftr-362	1696	1	section	section	NOUN
ftr-362	1696	2	71(c)(2	71(c)(2	NOUN
ftr-362	1696	3	)	)	PUNCT
ftr-362	1696	4	provides	provide	VERB
ftr-362	1696	5	that	that	SCONJ
ftr-362	1696	6	an	an	DET
ftr-362	1696	7	amount	amount	NOUN
ftr-362	1696	8	is	be	AUX
ftr-362	1696	9	considered	consider	VERB
ftr-362	1696	10	to	to	PART
ftr-362	1696	11	be	be	AUX
ftr-362	1696	12	fixed	fix	VERB
ftr-362	1696	13	for	for	ADP
ftr-362	1696	14	child	child	NOUN
ftr-362	1696	15	support	support	NOUN
ftr-362	1696	16	,	,	PUNCT
ftr-362	1696	17	and	and	CCONJ
ftr-362	1696	18	thus	thus	ADV
ftr-362	1696	19	is	be	AUX
ftr-362	1696	20	not	not	PART
ftr-362	1696	21	alimony	alimony	NOUN
ftr-362	1696	22	,	,	PUNCT
ftr-362	1696	23	if	if	SCONJ
ftr-362	1696	24	the	the	DET
ftr-362	1696	25	period	period	NOUN
ftr-362	1696	26	over	over	ADP
ftr-362	1696	27	which	which	PRON
ftr-362	1696	28	it	it	PRON
ftr-362	1696	29	is	be	AUX
ftr-362	1696	30	payable	payable	ADJ
ftr-362	1696	31	is	be	AUX
ftr-362	1696	32	determined	determine	VERB
ftr-362	1696	33	with	with	ADP
ftr-362	1696	34	reference	reference	NOUN
ftr-362	1696	35	to	to	ADP
ftr-362	1696	36	an	an	DET
ftr-362	1696	37	event	event	NOUN
ftr-362	1696	38	relating	relate	VERB
ftr-362	1696	39	to	to	ADP
ftr-362	1696	40	a	a	DET
ftr-362	1696	41	child	child	NOUN
ftr-362	1696	42	.	.	PUNCT
ftr-362	1697	1	temp	temp	NOUN
ftr-362	1697	2	reg	reg	PROPN
ftr-362	1697	3	.	.	PUNCT
ftr-362	1698	1	§	§	PROPN
ftr-362	1698	2	1.71	1.71	NUM
ftr-362	1698	3	-	-	PUNCT
ftr-362	1698	4	1t(c	1t(c	NUM
ftr-362	1698	5	)	)	PUNCT
ftr-362	1698	6	,	,	PUNCT
ftr-362	1698	7	q&a18	q&a18	PROPN
ftr-362	1698	8	,	,	PUNCT
ftr-362	1698	9	provides	provide	VERB
ftr-362	1698	10	that	that	SCONJ
ftr-362	1698	11	a	a	DET
ftr-362	1698	12	date	date	NOUN
ftr-362	1698	13	is	be	AUX
ftr-362	1698	14	presumed	presume	VERB
ftr-362	1698	15	to	to	PART
ftr-362	1698	16	be	be	AUX
ftr-362	1698	17	clearly	clearly	ADV
ftr-362	1698	18	associated	associate	VERB
ftr-362	1698	19	with	with	ADP
ftr-362	1698	20	an	an	DET
ftr-362	1698	21	event	event	NOUN
ftr-362	1698	22	relating	relate	VERB
ftr-362	1698	23	to	to	ADP
ftr-362	1698	24	a	a	DET
ftr-362	1698	25	child	child	NOUN
ftr-362	1698	26	only	only	ADV
ftr-362	1698	27	if	if	SCONJ
ftr-362	1698	28	(	(	PUNCT
ftr-362	1698	29	1	1	X
ftr-362	1698	30	)	)	PUNCT
ftr-362	1698	31	the	the	DET
ftr-362	1698	32	date	date	NOUN
ftr-362	1698	33	is	be	AUX
ftr-362	1698	34	within	within	ADP
ftr-362	1698	35	six	six	NUM
ftr-362	1698	36	months	month	NOUN
ftr-362	1698	37	on	on	ADP
ftr-362	1698	38	either	either	DET
ftr-362	1698	39	side	side	NOUN
ftr-362	1698	40	of	of	ADP
ftr-362	1698	41	the	the	DET
ftr-362	1698	42	child	child	NOUN
ftr-362	1698	43	’s	’s	PART
ftr-362	1698	44	eighteenth	eighteenth	ADJ
ftr-362	1698	45	or	or	CCONJ
ftr-362	1698	46	twenty	twenty	NUM
ftr-362	1698	47	-	-	PUNCT
ftr-362	1698	48	first	first	ADJ
ftr-362	1698	49	birthday	birthday	NOUN
ftr-362	1698	50	(	(	PUNCT
ftr-362	1698	51	or	or	CCONJ
ftr-362	1698	52	the	the	DET
ftr-362	1698	53	age	age	NOUN
ftr-362	1698	54	of	of	ADP
ftr-362	1698	55	majority	majority	NOUN
ftr-362	1698	56	under	under	ADP
ftr-362	1698	57	local	local	ADJ
ftr-362	1698	58	law	law	NOUN
ftr-362	1698	59	)	)	PUNCT
ftr-362	1698	60	or	or	CCONJ
ftr-362	1698	61	(	(	PUNCT
ftr-362	1698	62	2	2	NUM
ftr-362	1698	63	)	)	PUNCT
ftr-362	1698	64	payments	payment	NOUN
ftr-362	1698	65	are	be	AUX
ftr-362	1698	66	to	to	PART
ftr-362	1698	67	be	be	AUX
ftr-362	1698	68	reduced	reduce	VERB
ftr-362	1698	69	on	on	ADP
ftr-362	1698	70	two	two	NUM
ftr-362	1698	71	or	or	CCONJ
ftr-362	1698	72	more	more	ADJ
ftr-362	1698	73	dates	date	NOUN
ftr-362	1698	74	that	that	PRON
ftr-362	1698	75	are	be	AUX
ftr-362	1698	76	within	within	ADP
ftr-362	1698	77	a	a	DET
ftr-362	1698	78	year	year	NOUN
ftr-362	1698	79	either	either	CCONJ
ftr-362	1698	80	side	side	NOUN
ftr-362	1698	81	of	of	ADP
ftr-362	1698	82	the	the	DET
ftr-362	1698	83	attaining	attaining	NOUN
ftr-362	1698	84	of	of	ADP
ftr-362	1698	85	a	a	DET
ftr-362	1698	86	certain	certain	ADJ
ftr-362	1698	87	age	age	NOUN
ftr-362	1698	88	,	,	PUNCT
ftr-362	1698	89	between	between	ADP
ftr-362	1698	90	eighteen	eighteen	NUM
ftr-362	1698	91	and	and	CCONJ
ftr-362	1698	92	twenty	twenty	NUM
ftr-362	1698	93	-	-	PUNCT
ftr-362	1698	94	four	four	NUM
ftr-362	1698	95	,	,	PUNCT
ftr-362	1698	96	by	by	ADP
ftr-362	1698	97	two	two	NUM
ftr-362	1698	98	or	or	CCONJ
ftr-362	1698	99	more	more	ADJ
ftr-362	1698	100	children	child	NOUN
ftr-362	1698	101	.	.	PUNCT
ftr-362	1699	1	notwithstanding	notwithstanding	ADP
ftr-362	1699	2	these	these	DET
ftr-362	1699	3	provisions	provision	NOUN
ftr-362	1699	4	,	,	PUNCT
ftr-362	1699	5	the	the	DET
ftr-362	1699	6	court	court	NOUN
ftr-362	1699	7	held	hold	VERB
ftr-362	1699	8	that	that	SCONJ
ftr-362	1699	9	no	no	DET
ftr-362	1699	10	part	part	NOUN
ftr-362	1699	11	of	of	ADP
ftr-362	1699	12	payments	payment	NOUN
ftr-362	1699	13	the	the	DET
ftr-362	1699	14	divorce	divorce	NOUN
ftr-362	1699	15	agreement	agreement	NOUN
ftr-362	1699	16	designated	designate	VERB
ftr-362	1699	17	as	as	ADP
ftr-362	1699	18	alimony	alimony	NOUN
ftr-362	1699	19	,	,	PUNCT
ftr-362	1699	20	but	but	CCONJ
ftr-362	1699	21	which	which	PRON
ftr-362	1699	22	were	be	AUX
ftr-362	1699	23	reduced	reduce	VERB
ftr-362	1699	24	from	from	ADP
ftr-362	1699	25	$	$	SYM
ftr-362	1699	26	109,000	109,000	NUM
ftr-362	1699	27	to	to	PART
ftr-362	1699	28	$	$	SYM
ftr-362	1699	29	91,000	91,000	NUM
ftr-362	1699	30	,	,	PUNCT
ftr-362	1699	31	and	and	CCONJ
ftr-362	1699	32	then	then	ADV
ftr-362	1699	33	to	to	ADP
ftr-362	1699	34	$	$	SYM
ftr-362	1699	35	25,000	25,000	NUM
ftr-362	1699	36	in	in	ADP
ftr-362	1699	37	the	the	DET
ftr-362	1699	38	same	same	ADJ
ftr-362	1699	39	years	year	NOUN
ftr-362	1699	40	that	that	SCONJ
ftr-362	1699	41	the	the	DET
ftr-362	1699	42	two	two	NUM
ftr-362	1699	43	children	child	NOUN
ftr-362	1699	44	attained	attain	VERB
ftr-362	1699	45	age	age	NOUN
ftr-362	1699	46	20	20	NUM
ftr-362	1699	47	,	,	PUNCT
ftr-362	1699	48	respectively	respectively	ADV
ftr-362	1699	49	,	,	PUNCT
ftr-362	1699	50	was	be	AUX
ftr-362	1699	51	characterized	characterize	VERB
ftr-362	1699	52	as	as	ADP
ftr-362	1699	53	child	child	NOUN
ftr-362	1699	54	support	support	NOUN
ftr-362	1699	55	.	.	PUNCT
ftr-362	1700	1	the	the	DET
ftr-362	1700	2	court	court	NOUN
ftr-362	1700	3	found	find	VERB
ftr-362	1700	4	any	any	DET
ftr-362	1700	5	presumption	presumption	NOUN
ftr-362	1700	6	that	that	SCONJ
ftr-362	1700	7	the	the	DET
ftr-362	1700	8	payments	payment	NOUN
ftr-362	1700	9	were	be	AUX
ftr-362	1700	10	not	not	PART
ftr-362	1700	11	alimony	alimony	NOUN
ftr-362	1700	12	was	be	AUX
ftr-362	1700	13	overcome	overcome	VERB
ftr-362	1700	14	by	by	ADP
ftr-362	1700	15	the	the	DET
ftr-362	1700	16	facts	fact	NOUN
ftr-362	1700	17	that	that	SCONJ
ftr-362	1700	18	(	(	PUNCT
ftr-362	1700	19	1	1	X
ftr-362	1700	20	)	)	PUNCT
ftr-362	1700	21	the	the	DET
ftr-362	1700	22	divorce	divorce	NOUN
ftr-362	1700	23	decree	decree	NOUN
ftr-362	1700	24	made	make	VERB
ftr-362	1700	25	separate	separate	ADJ
ftr-362	1700	26	provision	provision	NOUN
ftr-362	1700	27	for	for	ADP
ftr-362	1700	28	child	child	NOUN
ftr-362	1700	29	support	support	NOUN
ftr-362	1700	30	,	,	PUNCT
ftr-362	1700	31	(	(	PUNCT
ftr-362	1700	32	2	2	X
ftr-362	1700	33	)	)	PUNCT
ftr-362	1700	34	the	the	DET
ftr-362	1700	35	decree	decree	NOUN
ftr-362	1700	36	did	do	AUX
ftr-362	1700	37	not	not	PART
ftr-362	1700	38	expressly	expressly	ADV
ftr-362	1700	39	link	link	VERB
ftr-362	1700	40	reduction	reduction	NOUN
ftr-362	1700	41	of	of	ADP
ftr-362	1700	42	alimony	alimony	NOUN
ftr-362	1700	43	to	to	ADP
ftr-362	1700	44	children	child	NOUN
ftr-362	1700	45	attaining	attain	VERB
ftr-362	1700	46	age	age	NOUN
ftr-362	1700	47	20	20	NUM
ftr-362	1700	48	;	;	PUNCT
ftr-362	1700	49	and	and	CCONJ
ftr-362	1700	50	(	(	PUNCT
ftr-362	1700	51	3	3	X
ftr-362	1700	52	)	)	PUNCT
ftr-362	1700	53	evidence	evidence	NOUN
ftr-362	1700	54	established	establish	VERB
ftr-362	1700	55	that	that	SCONJ
ftr-362	1700	56	the	the	DET
ftr-362	1700	57	amount	amount	NOUN
ftr-362	1700	58	of	of	ADP
ftr-362	1700	59	the	the	DET
ftr-362	1700	60	payments	payment	NOUN
ftr-362	1700	61	to	to	ADP
ftr-362	1700	62	the	the	DET
ftr-362	1700	63	taxpayer	taxpayer	NOUN
ftr-362	1700	64	were	be	AUX
ftr-362	1700	65	grossed	gross	VERB
ftr-362	1700	66	-	-	PUNCT
ftr-362	1700	67	up	up	NOUN
ftr-362	1700	68	in	in	ADP
ftr-362	1700	69	anticipation	anticipation	NOUN
ftr-362	1700	70	of	of	ADP
ftr-362	1700	71	taxpayer	taxpayer	NOUN
ftr-362	1700	72	reporting	report	VERB
ftr-362	1700	73	the	the	DET
ftr-362	1700	74	full	full	ADJ
ftr-362	1700	75	amount	amount	NOUN
ftr-362	1700	76	as	as	ADP
ftr-362	1700	77	alimony	alimony	NOUN
ftr-362	1700	78	and	and	CCONJ
ftr-362	1700	79	paying	pay	VERB
ftr-362	1700	80	taxes	taxis	NOUN
ftr-362	1700	81	thereon	thereon	NOUN
ftr-362	1700	82	.	.	PUNCT
ftr-362	1701	1	under	under	ADP
ftr-362	1701	2	the	the	DET
ftr-362	1701	3	relevant	relevant	ADJ
ftr-362	1701	4	state	state	NOUN
ftr-362	1701	5	law	law	NOUN
ftr-362	1701	6	,	,	PUNCT
ftr-362	1701	7	the	the	DET
ftr-362	1701	8	payments	payment	NOUN
ftr-362	1701	9	would	would	AUX
ftr-362	1701	10	have	have	AUX
ftr-362	1701	11	terminated	terminate	VERB
ftr-362	1701	12	upon	upon	SCONJ
ftr-362	1701	13	the	the	DET
ftr-362	1701	14	payee	payee	NOUN
ftr-362	1701	15	’s	’s	PART
ftr-362	1701	16	death	death	NOUN
ftr-362	1701	17	.	.	PUNCT
ftr-362	1702	1	f.	f.	PROPN
ftr-362	1702	2	education	education	PROPN
ftr-362	1702	3	1	1	X
ftr-362	1702	4	.	.	PUNCT
ftr-362	1703	1	tax	tax	NOUN
ftr-362	1703	2	subsidies	subsidy	NOUN
ftr-362	1703	3	continue	continue	VERB
ftr-362	1703	4	to	to	PART
ftr-362	1703	5	help	help	VERB
ftr-362	1703	6	higher	high	ADJ
ftr-362	1703	7	education	education	NOUN
ftr-362	1703	8	increase	increase	NOUN
ftr-362	1703	9	tuition	tuition	NOUN
ftr-362	1703	10	.	.	PUNCT
ftr-362	1704	1	the	the	DET
ftr-362	1704	2	compromise	compromise	NOUN
ftr-362	1704	3	tax	tax	NOUN
ftr-362	1704	4	relief	relief	NOUN
ftr-362	1704	5	act	act	NOUN
ftr-362	1704	6	of	of	ADP
ftr-362	1704	7	2010	2010	NUM
ftr-362	1704	8	,	,	PUNCT
ftr-362	1704	9	act	act	VERB
ftr-362	1704	10	§	§	PROPN
ftr-362	1704	11	§	§	PROPN
ftr-362	1704	12	101	101	NUM
ftr-362	1704	13	,	,	PUNCT
ftr-362	1704	14	103	103	NUM
ftr-362	1704	15	,	,	PUNCT
ftr-362	1704	16	extend	extend	VERB
ftr-362	1704	17	multiple	multiple	ADJ
ftr-362	1704	18	education	education	NOUN
ftr-362	1704	19	tax	tax	NOUN
ftr-362	1704	20	expenditures	expenditure	NOUN
ftr-362	1704	21	through	through	ADP
ftr-362	1704	22	2012	2012	NUM
ftr-362	1704	23	.	.	PUNCT
ftr-362	1705	1	•	•	NUM
ftr-362	1705	2	the	the	DET
ftr-362	1705	3	american	american	ADJ
ftr-362	1705	4	opportunity	opportunity	NOUN
ftr-362	1705	5	tax	tax	NOUN
ftr-362	1705	6	credit	credit	NOUN
ftr-362	1705	7	,	,	PUNCT
ftr-362	1705	8	code	code	NOUN
ftr-362	1705	9	§	§	PROPN
ftr-362	1705	10	25a	25a	NOUN
ftr-362	1705	11	,	,	PUNCT
ftr-362	1705	12	provides	provide	VERB
ftr-362	1705	13	a	a	DET
ftr-362	1705	14	tax	tax	NOUN
ftr-362	1705	15	credit	credit	NOUN
ftr-362	1705	16	of	of	ADP
ftr-362	1705	17	100	100	NUM
ftr-362	1705	18	%	%	NOUN
ftr-362	1705	19	of	of	ADP
ftr-362	1705	20	education	education	NOUN
ftr-362	1705	21	expenses	expense	VERB
ftr-362	1705	22	up	up	ADP
ftr-362	1705	23	to	to	PART
ftr-362	1705	24	$	$	SYM
ftr-362	1705	25	2,000	2,000	NUM
ftr-362	1705	26	,	,	PUNCT
ftr-362	1705	27	plus	plus	CCONJ
ftr-362	1705	28	25	25	NUM
ftr-362	1705	29	%	%	NOUN
ftr-362	1705	30	of	of	ADP
ftr-362	1705	31	the	the	DET
ftr-362	1705	32	next	next	ADJ
ftr-362	1705	33	$	$	SYM
ftr-362	1705	34	2,000	2,000	NUM
ftr-362	1705	35	,	,	PUNCT
ftr-362	1705	36	for	for	ADP
ftr-362	1705	37	a	a	DET
ftr-362	1705	38	maximum	maximum	ADJ
ftr-362	1705	39	credit	credit	NOUN
ftr-362	1705	40	of	of	ADP
ftr-362	1705	41	$	$	SYM
ftr-362	1705	42	2,500	2,500	NUM
ftr-362	1705	43	per	per	ADP
ftr-362	1705	44	year	year	NOUN
ftr-362	1705	45	for	for	ADP
ftr-362	1705	46	an	an	DET
ftr-362	1705	47	eligible	eligible	ADJ
ftr-362	1705	48	student	student	NOUN
ftr-362	1705	49	.	.	PUNCT
ftr-362	1706	1	the	the	DET
ftr-362	1706	2	credit	credit	NOUN
ftr-362	1706	3	phases	phase	NOUN
ftr-362	1706	4	out	out	ADP
ftr-362	1706	5	for	for	ADP
ftr-362	1706	6	taxpayers	taxpayer	NOUN
ftr-362	1706	7	with	with	ADP
ftr-362	1706	8	a	a	DET
ftr-362	1706	9	modified	modified	ADJ
ftr-362	1706	10	agi	agi	NOUN
ftr-362	1706	11	of	of	ADP
ftr-362	1706	12	$	$	SYM
ftr-362	1706	13	80,000	80,000	NUM
ftr-362	1706	14	to	to	PART
ftr-362	1706	15	$	$	SYM
ftr-362	1706	16	90,000	90,000	NUM
ftr-362	1706	17	for	for	ADP
ftr-362	1706	18	single	single	ADJ
ftr-362	1706	19	filers	filer	NOUN
ftr-362	1706	20	and	and	CCONJ
ftr-362	1706	21	$	$	SYM
ftr-362	1706	22	160,000	160,000	NUM
ftr-362	1706	23	to	to	PART
ftr-362	1706	24	$	$	SYM
ftr-362	1706	25	180,000	180,000	NUM
ftr-362	1706	26	for	for	ADP
ftr-362	1706	27	joint	joint	ADJ
ftr-362	1706	28	returns	return	NOUN
ftr-362	1706	29	.	.	PUNCT
ftr-362	1707	1	the	the	DET
ftr-362	1707	2	alternative	alternative	ADJ
ftr-362	1707	3	hope	hope	NOUN
ftr-362	1707	4	credit	credit	NOUN
ftr-362	1707	5	for	for	ADP
ftr-362	1707	6	the	the	DET
ftr-362	1707	7	first	first	ADJ
ftr-362	1707	8	two	two	NUM
ftr-362	1707	9	years	year	NOUN
ftr-362	1707	10	of	of	ADP
ftr-362	1707	11	higher	high	ADJ
ftr-362	1707	12	education	education	NOUN
ftr-362	1707	13	provides	provide	VERB
ftr-362	1707	14	a	a	DET
ftr-362	1707	15	100	100	NUM
ftr-362	1707	16	%	%	NOUN
ftr-362	1707	17	credit	credit	NOUN
ftr-362	1707	18	for	for	ADP
ftr-362	1707	19	the	the	DET
ftr-362	1707	20	first	first	ADJ
ftr-362	1707	21	$	$	SYM
ftr-362	1707	22	1,200	1,200	NUM
ftr-362	1707	23	of	of	ADP
ftr-362	1707	24	education	education	NOUN
ftr-362	1707	25	expenses	expense	NOUN
ftr-362	1707	26	,	,	PUNCT
ftr-362	1707	27	plus	plus	CCONJ
ftr-362	1707	28	50	50	NUM
ftr-362	1707	29	%	%	NOUN
ftr-362	1707	30	of	of	ADP
ftr-362	1707	31	the	the	DET
ftr-362	1707	32	next	next	ADJ
ftr-362	1707	33	$	$	SYM
ftr-362	1707	34	1,200	1,200	NUM
ftr-362	1707	35	of	of	ADP
ftr-362	1707	36	education	education	NOUN
ftr-362	1707	37	expenses	expense	NOUN
ftr-362	1707	38	,	,	PUNCT
ftr-362	1707	39	including	include	VERB
ftr-362	1707	40	tuition	tuition	NOUN
ftr-362	1707	41	and	and	CCONJ
ftr-362	1707	42	related	related	ADJ
ftr-362	1707	43	expenses	expense	NOUN
ftr-362	1707	44	.	.	PUNCT
ftr-362	1708	1	both	both	PRON
ftr-362	1708	2	are	be	AUX
ftr-362	1708	3	extended	extend	VERB
ftr-362	1708	4	through	through	ADP
ftr-362	1708	5	2012	2012	NUM
ftr-362	1708	6	.	.	PUNCT
ftr-362	1709	1	•	•	NUM
ftr-362	1709	2	excludable	excludable	ADJ
ftr-362	1709	3	scholarships	scholarship	NOUN
ftr-362	1709	4	under	under	ADP
ftr-362	1709	5	code	code	NOUN
ftr-362	1709	6	§	§	PROPN
ftr-362	1709	7	117	117	NUM
ftr-362	1709	8	include	include	VERB
ftr-362	1709	9	amounts	amount	NOUN
ftr-362	1709	10	paid	pay	VERB
ftr-362	1709	11	for	for	ADP
ftr-362	1709	12	services	service	NOUN
ftr-362	1709	13	by	by	ADP
ftr-362	1709	14	the	the	DET
ftr-362	1709	15	national	national	PROPN
ftr-362	1709	16	health	health	PROPN
ftr-362	1709	17	service	service	PROPN
ftr-362	1709	18	corps	corps	PROPN
ftr-362	1709	19	scholarship	scholarship	NOUN
ftr-362	1709	20	program	program	NOUN
ftr-362	1709	21	and	and	CCONJ
ftr-362	1709	22	the	the	DET
ftr-362	1709	23	f.	f.	PROPN
ftr-362	1709	24	edward	edward	PROPN
ftr-362	1709	25	gebert	gebert	PROPN
ftr-362	1709	26	armed	armed	ADJ
ftr-362	1709	27	forces	force	NOUN
ftr-362	1709	28	health	health	NOUN
ftr-362	1709	29	professions	profession	NOUN
ftr-362	1709	30	scholarship	scholarship	NOUN
ftr-362	1709	31	and	and	CCONJ
ftr-362	1709	32	financial	financial	ADJ
ftr-362	1709	33	assistance	assistance	NOUN
ftr-362	1709	34	program	program	NOUN
ftr-362	1709	35	(	(	PUNCT
ftr-362	1709	36	armed	armed	ADJ
ftr-362	1709	37	forces	force	NOUN
ftr-362	1709	38	scholarship	scholarship	NOUN
ftr-362	1709	39	program	program	NOUN
ftr-362	1709	40	)	)	PUNCT
ftr-362	1709	41	.	.	PUNCT
ftr-362	1710	1	2011	2011	NUM
ftr-362	1710	2	]	]	PUNCT
ftr-362	1710	3	recent	recent	ADJ
ftr-362	1710	4	developments	development	NOUN
ftr-362	1710	5	in	in	ADP
ftr-362	1710	6	federal	federal	ADJ
ftr-362	1710	7	income	income	NOUN
ftr-362	1710	8	taxation	taxation	NOUN
ftr-362	1710	9	649	649	NUM
ftr-362	1710	10	•	•	NOUN
ftr-362	1710	11	employer	employer	NOUN
ftr-362	1710	12	provided	provide	VERB
ftr-362	1710	13	educational	educational	ADJ
ftr-362	1710	14	assistance	assistance	NOUN
ftr-362	1710	15	is	be	AUX
ftr-362	1710	16	excluded	exclude	VERB
ftr-362	1710	17	under	under	ADP
ftr-362	1710	18	code	code	NOUN
ftr-362	1710	19	§	§	PROPN
ftr-362	1710	20	127	127	NUM
ftr-362	1710	21	,	,	PUNCT
ftr-362	1710	22	even	even	ADV
ftr-362	1710	23	if	if	SCONJ
ftr-362	1710	24	the	the	DET
ftr-362	1710	25	education	education	NOUN
ftr-362	1710	26	is	be	AUX
ftr-362	1710	27	not	not	PART
ftr-362	1710	28	job	job	NOUN
ftr-362	1710	29	related	relate	VERB
ftr-362	1710	30	.	.	PUNCT
ftr-362	1711	1	•	•	NUM
ftr-362	1711	2	higher	high	ADJ
ftr-362	1711	3	phase	phase	NOUN
ftr-362	1711	4	-	-	PUNCT
ftr-362	1711	5	out	out	NOUN
ftr-362	1711	6	ranges	range	NOUN
ftr-362	1711	7	remain	remain	VERB
ftr-362	1711	8	for	for	ADP
ftr-362	1711	9	above	above	ADP
ftr-362	1711	10	the	the	DET
ftr-362	1711	11	line	line	NOUN
ftr-362	1711	12	student	student	NOUN
ftr-362	1711	13	loan	loan	NOUN
ftr-362	1711	14	interest	interest	NOUN
ftr-362	1711	15	deductions	deduction	NOUN
ftr-362	1711	16	,	,	PUNCT
ftr-362	1711	17	between	between	ADP
ftr-362	1711	18	$	$	SYM
ftr-362	1711	19	60,000	60,000	NUM
ftr-362	1711	20	and	and	CCONJ
ftr-362	1711	21	$	$	SYM
ftr-362	1711	22	75,000	75,000	NUM
ftr-362	1711	23	for	for	ADP
ftr-362	1711	24	single	single	ADJ
ftr-362	1711	25	filers	filer	NOUN
ftr-362	1711	26	and	and	CCONJ
ftr-362	1711	27	$	$	SYM
ftr-362	1711	28	120,000	120,000	NUM
ftr-362	1711	29	to	to	PART
ftr-362	1711	30	$	$	SYM
ftr-362	1711	31	150,000	150,000	NUM
ftr-362	1711	32	for	for	ADP
ftr-362	1711	33	joint	joint	ADJ
ftr-362	1711	34	returns	return	NOUN
ftr-362	1711	35	.	.	PUNCT
ftr-362	1712	1	•	•	NUM
ftr-362	1712	2	enhanced	enhance	VERB
ftr-362	1712	3	contributions	contribution	NOUN
ftr-362	1712	4	to	to	ADP
ftr-362	1712	5	cloverdale	cloverdale	PROPN
ftr-362	1712	6	education	education	PROPN
ftr-362	1712	7	savings	saving	NOUN
ftr-362	1712	8	accounts	account	NOUN
ftr-362	1712	9	remain	remain	VERB
ftr-362	1712	10	at	at	ADP
ftr-362	1712	11	$	$	SYM
ftr-362	1712	12	2,000	2,000	NUM
ftr-362	1712	13	per	per	ADP
ftr-362	1712	14	year	year	NOUN
ftr-362	1712	15	through	through	ADP
ftr-362	1712	16	2012	2012	NUM
ftr-362	1712	17	for	for	ADP
ftr-362	1712	18	beneficiaries	beneficiary	NOUN
ftr-362	1712	19	under	under	ADP
ftr-362	1712	20	age	age	NOUN
ftr-362	1712	21	18	18	NUM
ftr-362	1712	22	with	with	ADP
ftr-362	1712	23	phase	phase	NOUN
ftr-362	1712	24	out	out	ADP
ftr-362	1712	25	amounts	amount	NOUN
ftr-362	1712	26	based	base	VERB
ftr-362	1712	27	on	on	ADP
ftr-362	1712	28	modified	modified	ADJ
ftr-362	1712	29	agi	agi	NOUN
ftr-362	1712	30	between	between	ADP
ftr-362	1712	31	$	$	SYM
ftr-362	1712	32	95,000	95,000	NUM
ftr-362	1712	33	and	and	CCONJ
ftr-362	1712	34	$	$	SYM
ftr-362	1712	35	110,000	110,000	NUM
ftr-362	1712	36	for	for	ADP
ftr-362	1712	37	single	single	ADJ
ftr-362	1712	38	filers	filer	NOUN
ftr-362	1712	39	and	and	CCONJ
ftr-362	1712	40	$	$	SYM
ftr-362	1712	41	190,000	190,000	NUM
ftr-362	1712	42	to	to	PART
ftr-362	1712	43	$	$	SYM
ftr-362	1712	44	220,000	220,000	NUM
ftr-362	1712	45	for	for	ADP
ftr-362	1712	46	joint	joint	ADJ
ftr-362	1712	47	returns	return	NOUN
ftr-362	1712	48	.	.	PUNCT
ftr-362	1713	1	2	2	X
ftr-362	1713	2	.	.	X
ftr-362	1713	3	k-12	k-12	NOUN
ftr-362	1713	4	teacher	teacher	NOUN
ftr-362	1713	5	deductions	deduction	NOUN
ftr-362	1713	6	.	.	PUNCT
ftr-362	1714	1	the	the	DET
ftr-362	1714	2	compromise	compromise	NOUN
ftr-362	1714	3	tax	tax	NOUN
ftr-362	1714	4	relief	relief	NOUN
ftr-362	1714	5	act	act	NOUN
ftr-362	1714	6	of	of	ADP
ftr-362	1714	7	2010	2010	NUM
ftr-362	1714	8	,	,	PUNCT
ftr-362	1714	9	§	§	PROPN
ftr-362	1714	10	721	721	NUM
ftr-362	1714	11	,	,	PUNCT
ftr-362	1714	12	extends	extend	VERB
ftr-362	1714	13	the	the	DET
ftr-362	1714	14	code	code	NOUN
ftr-362	1714	15	§	§	PROPN
ftr-362	1714	16	62	62	NUM
ftr-362	1714	17	deduction	deduction	NOUN
ftr-362	1714	18	of	of	ADP
ftr-362	1714	19	up	up	ADP
ftr-362	1714	20	to	to	PART
ftr-362	1714	21	$	$	SYM
ftr-362	1714	22	250	250	NUM
ftr-362	1714	23	of	of	ADP
ftr-362	1714	24	“	"	PUNCT
ftr-362	1714	25	eligible	eligible	ADJ
ftr-362	1714	26	educator	educator	NOUN
ftr-362	1714	27	expenses	expense	NOUN
ftr-362	1714	28	”	"	PUNCT
ftr-362	1714	29	for	for	ADP
ftr-362	1714	30	k-12	k-12	PROPN
ftr-362	1714	31	teachers	teacher	NOUN
ftr-362	1714	32	to	to	ADP
ftr-362	1714	33	the	the	DET
ftr-362	1714	34	years	year	NOUN
ftr-362	1714	35	2010	2010	NUM
ftr-362	1714	36	and	and	CCONJ
ftr-362	1714	37	2011	2011	NUM
ftr-362	1714	38	.	.	PUNCT
ftr-362	1715	1	g.	g.	PROPN
ftr-362	1715	2	alternative	alternative	ADJ
ftr-362	1715	3	minimum	minimum	ADJ
ftr-362	1715	4	tax	tax	NOUN
ftr-362	1715	5	1	1	NUM
ftr-362	1715	6	.	.	PUNCT
ftr-362	1716	1	once	once	ADV
ftr-362	1716	2	again	again	ADV
ftr-362	1716	3	band	band	NOUN
ftr-362	1716	4	-	-	PUNCT
ftr-362	1716	5	aids	aid	NOUN
ftr-362	1716	6	are	be	AUX
ftr-362	1716	7	applied	apply	VERB
ftr-362	1716	8	to	to	ADP
ftr-362	1716	9	the	the	DET
ftr-362	1716	10	individual	individual	ADJ
ftr-362	1716	11	amt	amt	PROPN
ftr-362	1716	12	.	.	PUNCT
ftr-362	1717	1	the	the	DET
ftr-362	1717	2	compromise	compromise	NOUN
ftr-362	1717	3	tax	tax	NOUN
ftr-362	1717	4	relief	relief	NOUN
ftr-362	1717	5	act	act	NOUN
ftr-362	1717	6	of	of	ADP
ftr-362	1717	7	2010	2010	NUM
ftr-362	1717	8	,	,	PUNCT
ftr-362	1717	9	§	§	PROPN
ftr-362	1717	10	201(a	201(a	NUM
ftr-362	1717	11	)	)	PUNCT
ftr-362	1717	12	,	,	PUNCT
ftr-362	1717	13	adopts	adopt	VERB
ftr-362	1717	14	perennial	perennial	ADJ
ftr-362	1717	15	patches	patch	NOUN
ftr-362	1717	16	to	to	ADP
ftr-362	1717	17	the	the	DET
ftr-362	1717	18	amt	amt	PROPN
ftr-362	1717	19	exemption	exemption	NOUN
ftr-362	1717	20	for	for	ADP
ftr-362	1717	21	2010	2010	NUM
ftr-362	1717	22	and	and	CCONJ
ftr-362	1717	23	2011	2011	NUM
ftr-362	1717	24	.	.	PUNCT
ftr-362	1718	1	the	the	DET
ftr-362	1718	2	exemption	exemption	NOUN
ftr-362	1718	3	amount	amount	NOUN
ftr-362	1718	4	under	under	ADP
ftr-362	1718	5	code	code	NOUN
ftr-362	1718	6	§	§	PROPN
ftr-362	1718	7	55(d	55(d	NUM
ftr-362	1718	8	)	)	PUNCT
ftr-362	1718	9	for	for	ADP
ftr-362	1718	10	2010	2010	NUM
ftr-362	1718	11	is	be	AUX
ftr-362	1718	12	$	$	SYM
ftr-362	1718	13	72,450	72,450	NUM
ftr-362	1718	14	for	for	ADP
ftr-362	1718	15	joint	joint	ADJ
ftr-362	1718	16	returns	return	NOUN
ftr-362	1718	17	and	and	CCONJ
ftr-362	1718	18	surviving	surviving	NOUN
ftr-362	1718	19	spouses	spouse	NOUN
ftr-362	1718	20	.	.	PUNCT
ftr-362	1719	1	the	the	DET
ftr-362	1719	2	exemption	exemption	NOUN
ftr-362	1719	3	phases	phase	NOUN
ftr-362	1719	4	out	out	ADP
ftr-362	1719	5	by	by	ADP
ftr-362	1719	6	25	25	NUM
ftr-362	1719	7	%	%	NOUN
ftr-362	1719	8	of	of	ADP
ftr-362	1719	9	amti	amti	PROPN
ftr-362	1719	10	exceeding	exceed	VERB
ftr-362	1719	11	$	$	SYM
ftr-362	1719	12	150,000	150,000	NUM
ftr-362	1719	13	,	,	PUNCT
ftr-362	1719	14	eliminating	eliminate	VERB
ftr-362	1719	15	the	the	DET
ftr-362	1719	16	exemption	exemption	NOUN
ftr-362	1719	17	when	when	SCONJ
ftr-362	1719	18	amti	amti	PROPN
ftr-362	1719	19	is	be	AUX
ftr-362	1719	20	$	$	SYM
ftr-362	1719	21	439,800	439,800	NUM
ftr-362	1719	22	.	.	PUNCT
ftr-362	1720	1	for	for	ADP
ftr-362	1720	2	unmarried	unmarried	ADJ
ftr-362	1720	3	individuals	individual	NOUN
ftr-362	1720	4	in	in	ADP
ftr-362	1720	5	2010	2010	NUM
ftr-362	1720	6	the	the	DET
ftr-362	1720	7	exemption	exemption	NOUN
ftr-362	1720	8	is	be	AUX
ftr-362	1720	9	$	$	SYM
ftr-362	1720	10	47,450	47,450	NUM
ftr-362	1720	11	,	,	PUNCT
ftr-362	1720	12	with	with	ADP
ftr-362	1720	13	a	a	DET
ftr-362	1720	14	phase	phase	NOUN
ftr-362	1720	15	out	out	ADP
ftr-362	1720	16	of	of	ADP
ftr-362	1720	17	25	25	NUM
ftr-362	1720	18	%	%	NOUN
ftr-362	1720	19	of	of	ADP
ftr-362	1720	20	amti	amti	PROPN
ftr-362	1720	21	in	in	ADP
ftr-362	1720	22	excess	excess	ADJ
ftr-362	1720	23	$	$	SYM
ftr-362	1720	24	112,500	112,500	NUM
ftr-362	1720	25	eliminating	eliminate	VERB
ftr-362	1720	26	the	the	DET
ftr-362	1720	27	exemption	exemption	NOUN
ftr-362	1720	28	when	when	SCONJ
ftr-362	1720	29	amti	amti	PROPN
ftr-362	1720	30	is	be	AUX
ftr-362	1720	31	$	$	SYM
ftr-362	1720	32	302,300	302,300	NUM
ftr-362	1720	33	.	.	PUNCT
ftr-362	1721	1	the	the	DET
ftr-362	1721	2	exemption	exemption	NOUN
ftr-362	1721	3	amount	amount	NOUN
ftr-362	1721	4	for	for	ADP
ftr-362	1721	5	2011	2011	NUM
ftr-362	1721	6	for	for	ADP
ftr-362	1721	7	joint	joint	ADJ
ftr-362	1721	8	returns	return	NOUN
ftr-362	1721	9	and	and	CCONJ
ftr-362	1721	10	surviving	survive	VERB
ftr-362	1721	11	spouses	spouse	NOUN
ftr-362	1721	12	will	will	AUX
ftr-362	1721	13	be	be	AUX
ftr-362	1721	14	$	$	SYM
ftr-362	1721	15	74,450	74,450	NUM
ftr-362	1721	16	,	,	PUNCT
ftr-362	1721	17	with	with	ADP
ftr-362	1721	18	the	the	DET
ftr-362	1721	19	25	25	NUM
ftr-362	1721	20	%	%	NOUN
ftr-362	1721	21	phase	phase	NOUN
ftr-362	1721	22	out	out	ADP
ftr-362	1721	23	beginning	beginning	NOUN
ftr-362	1721	24	when	when	SCONJ
ftr-362	1721	25	amti	amti	PROPN
ftr-362	1721	26	exceeds	exceed	VERB
ftr-362	1721	27	$	$	SYM
ftr-362	1721	28	150,000	150,000	NUM
ftr-362	1721	29	,	,	PUNCT
ftr-362	1721	30	eliminating	eliminate	VERB
ftr-362	1721	31	the	the	DET
ftr-362	1721	32	exemption	exemption	NOUN
ftr-362	1721	33	when	when	SCONJ
ftr-362	1721	34	amti	amti	PROPN
ftr-362	1721	35	is	be	AUX
ftr-362	1721	36	$	$	SYM
ftr-362	1721	37	447,800	447,800	NUM
ftr-362	1721	38	.	.	PUNCT
ftr-362	1722	1	for	for	ADP
ftr-362	1722	2	unmarried	unmarried	ADJ
ftr-362	1722	3	filers	filer	NOUN
ftr-362	1722	4	,	,	PUNCT
ftr-362	1722	5	the	the	DET
ftr-362	1722	6	exemption	exemption	NOUN
ftr-362	1722	7	will	will	AUX
ftr-362	1722	8	be	be	AUX
ftr-362	1722	9	$	$	SYM
ftr-362	1722	10	37,225	37,225	NUM
ftr-362	1722	11	with	with	ADP
ftr-362	1722	12	the	the	DET
ftr-362	1722	13	25	25	NUM
ftr-362	1722	14	%	%	NOUN
ftr-362	1722	15	phase	phase	NOUN
ftr-362	1722	16	-	-	PUNCT
ftr-362	1722	17	out	out	NOUN
ftr-362	1722	18	beginning	beginning	NOUN
ftr-362	1722	19	when	when	SCONJ
ftr-362	1722	20	amti	amti	PROPN
ftr-362	1722	21	exceeds	exceed	VERB
ftr-362	1722	22	$	$	SYM
ftr-362	1722	23	75,000	75,000	NUM
ftr-362	1722	24	eliminating	eliminate	VERB
ftr-362	1722	25	the	the	DET
ftr-362	1722	26	exemption	exemption	NOUN
ftr-362	1722	27	when	when	SCONJ
ftr-362	1722	28	amti	amti	PROPN
ftr-362	1722	29	is	be	AUX
ftr-362	1722	30	$	$	SYM
ftr-362	1722	31	223,900	223,900	NUM
ftr-362	1722	32	.	.	PUNCT
ftr-362	1723	1	•	•	NUM
ftr-362	1723	2	the	the	DET
ftr-362	1723	3	exemption	exemption	NOUN
ftr-362	1723	4	amounts	amount	VERB
ftr-362	1723	5	for	for	ADP
ftr-362	1723	6	married	married	ADJ
ftr-362	1723	7	individuals	individual	NOUN
ftr-362	1723	8	filing	file	VERB
ftr-362	1723	9	separately	separately	ADV
ftr-362	1723	10	are	be	AUX
ftr-362	1723	11	50	50	NUM
ftr-362	1723	12	%	%	NOUN
ftr-362	1723	13	of	of	ADP
ftr-362	1723	14	the	the	DET
ftr-362	1723	15	exemption	exemption	NOUN
ftr-362	1723	16	for	for	ADP
ftr-362	1723	17	joint	joint	ADJ
ftr-362	1723	18	filers	filer	NOUN
ftr-362	1723	19	.	.	PUNCT
ftr-362	1724	1	•	•	NUM
ftr-362	1724	2	the	the	DET
ftr-362	1724	3	code	code	NOUN
ftr-362	1724	4	§	§	PROPN
ftr-362	1724	5	1(g	1(g	NUM
ftr-362	1724	6	)	)	PUNCT
ftr-362	1724	7	kiddie	kiddie	ADJ
ftr-362	1724	8	tax	tax	NOUN
ftr-362	1724	9	exemption	exemption	NOUN
ftr-362	1724	10	for	for	ADP
ftr-362	1724	11	2010	2010	NUM
ftr-362	1724	12	is	be	AUX
ftr-362	1724	13	the	the	DET
ftr-362	1724	14	child	child	NOUN
ftr-362	1724	15	’s	’s	PART
ftr-362	1724	16	earned	earn	VERB
ftr-362	1724	17	income	income	NOUN
ftr-362	1724	18	plus	plus	CCONJ
ftr-362	1724	19	$	$	SYM
ftr-362	1724	20	6,700	6,700	NUM
ftr-362	1724	21	,	,	PUNCT
ftr-362	1724	22	and	and	CCONJ
ftr-362	1724	23	for	for	ADP
ftr-362	1724	24	2011	2011	NUM
ftr-362	1724	25	,	,	PUNCT
ftr-362	1724	26	earned	earn	VERB
ftr-362	1724	27	income	income	NOUN
ftr-362	1724	28	plus	plus	CCONJ
ftr-362	1724	29	$	$	SYM
ftr-362	1724	30	6,800	6,800	NUM
ftr-362	1724	31	,	,	PUNCT
ftr-362	1724	32	but	but	CCONJ
ftr-362	1724	33	not	not	PART
ftr-362	1724	34	more	more	ADJ
ftr-362	1724	35	than	than	ADP
ftr-362	1724	36	the	the	DET
ftr-362	1724	37	unmarried	unmarried	ADJ
ftr-362	1724	38	individual	individual	ADJ
ftr-362	1724	39	exemption	exemption	NOUN
ftr-362	1724	40	amount	amount	NOUN
ftr-362	1724	41	.	.	PUNCT
ftr-362	1725	1	2	2	X
ftr-362	1725	2	.	.	X
ftr-362	1725	3	individual	individual	ADJ
ftr-362	1725	4	nonrefundable	nonrefundable	ADJ
ftr-362	1725	5	personal	personal	ADJ
ftr-362	1725	6	credits	credit	NOUN
ftr-362	1725	7	offset	offset	VERB
ftr-362	1725	8	amt	amt	PROPN
ftr-362	1725	9	.	.	PUNCT
ftr-362	1726	1	the	the	DET
ftr-362	1726	2	compromise	compromise	NOUN
ftr-362	1726	3	tax	tax	NOUN
ftr-362	1726	4	relief	relief	NOUN
ftr-362	1726	5	act	act	NOUN
ftr-362	1726	6	of	of	ADP
ftr-362	1726	7	2010	2010	NUM
ftr-362	1726	8	,	,	PUNCT
ftr-362	1726	9	§	§	PROPN
ftr-362	1726	10	202	202	NUM
ftr-362	1726	11	,	,	PUNCT
ftr-362	1726	12	allows	allow	VERB
ftr-362	1726	13	nonrefundable	nonrefundable	ADJ
ftr-362	1726	14	personal	personal	ADJ
ftr-362	1726	15	credits	credit	NOUN
ftr-362	1726	16	to	to	PART
ftr-362	1726	17	offset	offset	VERB
ftr-362	1726	18	both	both	CCONJ
ftr-362	1726	19	regular	regular	ADJ
ftr-362	1726	20	tax	tax	NOUN
ftr-362	1726	21	liability	liability	NOUN
ftr-362	1726	22	and	and	CCONJ
ftr-362	1726	23	amt	amt	PROPN
ftr-362	1726	24	liability	liability	NOUN
ftr-362	1726	25	.	.	PUNCT
ftr-362	1727	1	these	these	PRON
ftr-362	1727	2	include	include	VERB
ftr-362	1727	3	the	the	DET
ftr-362	1727	4	credits	credit	NOUN
ftr-362	1727	5	listed	list	VERB
ftr-362	1727	6	in	in	ADP
ftr-362	1727	7	code	code	NOUN
ftr-362	1727	8	§	§	PROPN
ftr-362	1727	9	§	§	PROPN
ftr-362	1727	10	21	21	NUM
ftr-362	1727	11	through	through	ADP
ftr-362	1727	12	25d	25d	NUM
ftr-362	1727	13	.	.	PUNCT
ftr-362	1728	1	650	650	NUM
ftr-362	1728	2	florida	florida	PROPN
ftr-362	1728	3	tax	tax	NOUN
ftr-362	1728	4	review	review	NOUN
ftr-362	1728	5	[	[	X
ftr-362	1728	6	vol	vol	NOUN
ftr-362	1728	7	.	.	PUNCT
ftr-362	1728	8	10:9	10:9	NUM
ftr-362	1728	9	vi	vi	NOUN
ftr-362	1728	10	.	.	PUNCT
ftr-362	1728	11	corporations	corporation	NOUN
ftr-362	1728	12	a.	a.	NOUN
ftr-362	1728	13	entity	entity	NOUN
ftr-362	1728	14	and	and	CCONJ
ftr-362	1728	15	formation	formation	NOUN
ftr-362	1728	16	there	there	PRON
ftr-362	1728	17	were	be	VERB
ftr-362	1728	18	no	no	DET
ftr-362	1728	19	significant	significant	ADJ
ftr-362	1728	20	developments	development	NOUN
ftr-362	1728	21	regarding	regard	VERB
ftr-362	1728	22	this	this	DET
ftr-362	1728	23	top	top	NOUN
ftr-362	1728	24	during	during	ADP
ftr-362	1728	25	2010	2010	NUM
ftr-362	1728	26	.	.	PUNCT
ftr-362	1729	1	b.	b.	NOUN
ftr-362	1729	2	distributions	distribution	NOUN
ftr-362	1729	3	and	and	CCONJ
ftr-362	1729	4	redemptions	redemption	NOUN
ftr-362	1729	5	1	1	NUM
ftr-362	1729	6	.	.	PUNCT
ftr-362	1729	7	section	section	NOUN
ftr-362	1729	8	162(k	162(k	PROPN
ftr-362	1729	9	)	)	PUNCT
ftr-362	1729	10	’s	’s	PART
ftr-362	1729	11	bite	bite	NOUN
ftr-362	1729	12	is	be	AUX
ftr-362	1729	13	as	as	ADV
ftr-362	1729	14	loud	loud	ADJ
ftr-362	1729	15	as	as	ADP
ftr-362	1729	16	its	its	PRON
ftr-362	1729	17	bark	bark	NOUN
ftr-362	1729	18	.	.	PUNCT
ftr-362	1730	1	ralston	ralston	PROPN
ftr-362	1730	2	purina	purina	PROPN
ftr-362	1730	3	co.	co.	PROPN
ftr-362	1731	1	v.	v.	PROPN
ftr-362	1731	2	commissioner	commissioner	PROPN
ftr-362	1731	3	,	,	PUNCT
ftr-362	1731	4	131	131	NUM
ftr-362	1731	5	t.c	t.c	PROPN
ftr-362	1731	6	.	.	PROPN
ftr-362	1731	7	29	29	NUM
ftr-362	1731	8	(	(	PUNCT
ftr-362	1731	9	9/10/08	9/10/08	NUM
ftr-362	1731	10	)	)	PUNCT
ftr-362	1731	11	.	.	PUNCT
ftr-362	1732	1	ralston	ralston	PROPN
ftr-362	1732	2	purina	purina	PROPN
ftr-362	1732	3	claimed	claim	VERB
ftr-362	1732	4	a	a	DET
ftr-362	1732	5	deduction	deduction	NOUN
ftr-362	1732	6	under	under	ADP
ftr-362	1732	7	§	§	PROPN
ftr-362	1732	8	404(k	404(k	PROPN
ftr-362	1732	9	)	)	PUNCT
ftr-362	1732	10	for	for	ADP
ftr-362	1732	11	payments	payment	NOUN
ftr-362	1732	12	made	make	VERB
ftr-362	1732	13	to	to	ADP
ftr-362	1732	14	its	its	PRON
ftr-362	1732	15	esop	esop	NOUN
ftr-362	1732	16	in	in	ADP
ftr-362	1732	17	redemption	redemption	NOUN
ftr-362	1732	18	of	of	ADP
ftr-362	1732	19	ralston	ralston	PROPN
ftr-362	1732	20	purina	purina	PROPN
ftr-362	1732	21	preferred	prefer	VERB
ftr-362	1732	22	stock	stock	NOUN
ftr-362	1732	23	owned	own	VERB
ftr-362	1732	24	by	by	ADP
ftr-362	1732	25	the	the	DET
ftr-362	1732	26	esop	esop	PROPN
ftr-362	1732	27	to	to	PART
ftr-362	1732	28	fund	fund	VERB
ftr-362	1732	29	distributions	distribution	NOUN
ftr-362	1732	30	to	to	ADP
ftr-362	1732	31	employees	employee	NOUN
ftr-362	1732	32	terminating	terminate	VERB
ftr-362	1732	33	participation	participation	NOUN
ftr-362	1732	34	in	in	ADP
ftr-362	1732	35	the	the	DET
ftr-362	1732	36	esop	esop	PROPN
ftr-362	1732	37	.	.	PUNCT
ftr-362	1733	1	the	the	DET
ftr-362	1733	2	commissioner	commissioner	NOUN
ftr-362	1733	3	argued	argue	VERB
ftr-362	1733	4	the	the	DET
ftr-362	1733	5	redemption	redemption	NOUN
ftr-362	1733	6	payments	payment	NOUN
ftr-362	1733	7	were	be	AUX
ftr-362	1733	8	not	not	PART
ftr-362	1733	9	deductible	deductible	ADJ
ftr-362	1733	10	under	under	ADP
ftr-362	1733	11	either	either	CCONJ
ftr-362	1733	12	§	§	PROPN
ftr-362	1733	13	404(k)(1	404(k)(1	NOUN
ftr-362	1733	14	)	)	PUNCT
ftr-362	1733	15	or	or	CCONJ
ftr-362	1733	16	(	(	PUNCT
ftr-362	1733	17	5	5	NUM
ftr-362	1733	18	)	)	PUNCT
ftr-362	1733	19	,	,	PUNCT
ftr-362	1733	20	or	or	CCONJ
ftr-362	1733	21	alternatively	alternatively	ADV
ftr-362	1733	22	that	that	SCONJ
ftr-362	1733	23	the	the	DET
ftr-362	1733	24	deduction	deduction	NOUN
ftr-362	1733	25	was	be	AUX
ftr-362	1733	26	barred	bar	VERB
ftr-362	1733	27	by	by	ADP
ftr-362	1733	28	§	§	NOUN
ftr-362	1733	29	162(k	162(k	PROPN
ftr-362	1733	30	)	)	PUNCT
ftr-362	1733	31	.	.	PUNCT
ftr-362	1734	1	the	the	DET
ftr-362	1734	2	tax	tax	NOUN
ftr-362	1734	3	court	court	NOUN
ftr-362	1734	4	,	,	PUNCT
ftr-362	1734	5	in	in	ADP
ftr-362	1734	6	a	a	DET
ftr-362	1734	7	unanimous	unanimous	ADJ
ftr-362	1734	8	reviewed	review	VERB
ftr-362	1734	9	opinion	opinion	NOUN
ftr-362	1734	10	by	by	ADP
ftr-362	1734	11	judge	judge	PROPN
ftr-362	1734	12	nims	nims	PROPN
ftr-362	1734	13	,	,	PUNCT
ftr-362	1734	14	held	hold	VERB
ftr-362	1734	15	that	that	SCONJ
ftr-362	1734	16	because	because	SCONJ
ftr-362	1734	17	ralston	ralston	PROPN
ftr-362	1734	18	purina	purina	PROPN
ftr-362	1734	19	’s	’s	PART
ftr-362	1734	20	payments	payment	NOUN
ftr-362	1734	21	were	be	AUX
ftr-362	1734	22	“	"	PUNCT
ftr-362	1734	23	in	in	ADP
ftr-362	1734	24	connection	connection	NOUN
ftr-362	1734	25	with	with	ADP
ftr-362	1734	26	the	the	DET
ftr-362	1734	27	redemption	redemption	NOUN
ftr-362	1734	28	of	of	ADP
ftr-362	1734	29	its	its	PRON
ftr-362	1734	30	own	own	ADJ
ftr-362	1734	31	stock	stock	NOUN
ftr-362	1734	32	,	,	PUNCT
ftr-362	1734	33	”	"	PUNCT
ftr-362	1734	34	§	§	PROPN
ftr-362	1734	35	162(k	162(k	PROPN
ftr-362	1734	36	)	)	PUNCT
ftr-362	1734	37	applied	apply	VERB
ftr-362	1734	38	to	to	PART
ftr-362	1734	39	disallow	disallow	VERB
ftr-362	1734	40	the	the	DET
ftr-362	1734	41	deduction	deduction	NOUN
ftr-362	1734	42	.	.	PUNCT
ftr-362	1735	1	the	the	DET
ftr-362	1735	2	tax	tax	NOUN
ftr-362	1735	3	court	court	NOUN
ftr-362	1735	4	refused	refuse	VERB
ftr-362	1735	5	to	to	PART
ftr-362	1735	6	follow	follow	VERB
ftr-362	1735	7	the	the	DET
ftr-362	1735	8	contrary	contrary	ADJ
ftr-362	1735	9	opinion	opinion	NOUN
ftr-362	1735	10	on	on	ADP
ftr-362	1735	11	almost	almost	ADV
ftr-362	1735	12	identical	identical	ADJ
ftr-362	1735	13	facts	fact	NOUN
ftr-362	1735	14	in	in	ADP
ftr-362	1735	15	boise	boise	PROPN
ftr-362	1735	16	cascade	cascade	PROPN
ftr-362	1735	17	corp	corp	PROPN
ftr-362	1735	18	.	.	PROPN
ftr-362	1736	1	v.	v.	PROPN
ftr-362	1736	2	united	united	PROPN
ftr-362	1736	3	states	states	PROPN
ftr-362	1736	4	,	,	PUNCT
ftr-362	1736	5	329	329	NUM
ftr-362	1736	6	f.3d	f.3d	NUM
ftr-362	1736	7	751	751	NUM
ftr-362	1736	8	(	(	PUNCT
ftr-362	1736	9	9th	9th	ADJ
ftr-362	1736	10	cir	cir	NOUN
ftr-362	1736	11	.	.	PROPN
ftr-362	1736	12	2003	2003	NUM
ftr-362	1736	13	)	)	PUNCT
ftr-362	1736	14	.	.	PUNCT
ftr-362	1737	1	in	in	ADP
ftr-362	1737	2	boise	boise	PROPN
ftr-362	1737	3	cascade	cascade	NOUN
ftr-362	1737	4	the	the	DET
ftr-362	1737	5	ninth	ninth	ADJ
ftr-362	1737	6	circuit	circuit	NOUN
ftr-362	1737	7	interpreted	interpret	VERB
ftr-362	1737	8	the	the	DET
ftr-362	1737	9	phrase	phrase	NOUN
ftr-362	1737	10	“	"	PUNCT
ftr-362	1737	11	in	in	ADP
ftr-362	1737	12	connection	connection	NOUN
ftr-362	1737	13	with	with	ADP
ftr-362	1737	14	”	"	PUNCT
ftr-362	1737	15	to	to	PART
ftr-362	1737	16	include	include	VERB
ftr-362	1737	17	only	only	ADJ
ftr-362	1737	18	expenses	expense	NOUN
ftr-362	1737	19	that	that	PRON
ftr-362	1737	20	have	have	VERB
ftr-362	1737	21	their	their	PRON
ftr-362	1737	22	origin	origin	NOUN
ftr-362	1737	23	in	in	ADP
ftr-362	1737	24	a	a	DET
ftr-362	1737	25	stock	stock	NOUN
ftr-362	1737	26	redemption	redemption	NOUN
ftr-362	1737	27	transaction	transaction	NOUN
ftr-362	1737	28	,	,	PUNCT
ftr-362	1737	29	excluding	exclude	VERB
ftr-362	1737	30	expenses	expense	NOUN
ftr-362	1737	31	that	that	PRON
ftr-362	1737	32	have	have	VERB
ftr-362	1737	33	their	their	PRON
ftr-362	1737	34	origin	origin	NOUN
ftr-362	1737	35	in	in	ADP
ftr-362	1737	36	a	a	DET
ftr-362	1737	37	“	"	PUNCT
ftr-362	1737	38	separate	separate	ADJ
ftr-362	1737	39	,	,	PUNCT
ftr-362	1737	40	although	although	SCONJ
ftr-362	1737	41	related	relate	VERB
ftr-362	1737	42	,	,	PUNCT
ftr-362	1737	43	transaction	transaction	NOUN
ftr-362	1737	44	.	.	PUNCT
ftr-362	1737	45	”	"	PUNCT
ftr-362	1738	1	the	the	DET
ftr-362	1738	2	tax	tax	NOUN
ftr-362	1738	3	court	court	NOUN
ftr-362	1738	4	previously	previously	ADV
ftr-362	1738	5	had	have	AUX
ftr-362	1738	6	rejected	reject	VERB
ftr-362	1738	7	the	the	DET
ftr-362	1738	8	ninth	ninth	ADJ
ftr-362	1738	9	circuit	circuit	NOUN
ftr-362	1738	10	’s	’s	PART
ftr-362	1738	11	narrow	narrow	ADJ
ftr-362	1738	12	interpretation	interpretation	NOUN
ftr-362	1738	13	of	of	ADP
ftr-362	1738	14	the	the	DET
ftr-362	1738	15	phrase	phrase	NOUN
ftr-362	1738	16	“	"	PUNCT
ftr-362	1738	17	in	in	ADP
ftr-362	1738	18	connection	connection	NOUN
ftr-362	1738	19	with	with	ADP
ftr-362	1738	20	”	"	PUNCT
ftr-362	1738	21	in	in	ADP
ftr-362	1738	22	fort	fort	PROPN
ftr-362	1738	23	howard	howard	PROPN
ftr-362	1738	24	corp	corp	PROPN
ftr-362	1738	25	.	.	PROPN
ftr-362	1739	1	v.	v.	PROPN
ftr-362	1739	2	commissioner	commissioner	PROPN
ftr-362	1739	3	,	,	PUNCT
ftr-362	1739	4	103	103	NUM
ftr-362	1739	5	t.c	t.c	PROPN
ftr-362	1739	6	.	.	PROPN
ftr-362	1739	7	345	345	NUM
ftr-362	1739	8	(	(	PUNCT
ftr-362	1739	9	1994	1994	NUM
ftr-362	1739	10	)	)	PUNCT
ftr-362	1739	11	,	,	PUNCT
ftr-362	1740	1	and	and	CCONJ
ftr-362	1740	2	did	do	VERB
ftr-362	1740	3	so	so	ADV
ftr-362	1740	4	again	again	ADV
ftr-362	1740	5	in	in	ADP
ftr-362	1740	6	ralston	ralston	PROPN
ftr-362	1740	7	purina	purina	PROPN
ftr-362	1740	8	.	.	PUNCT
ftr-362	1741	1	the	the	DET
ftr-362	1741	2	court	court	NOUN
ftr-362	1741	3	rejected	reject	VERB
ftr-362	1741	4	ralston	ralston	PROPN
ftr-362	1741	5	purina	purina	PROPN
ftr-362	1741	6	’s	’s	PART
ftr-362	1741	7	argument	argument	NOUN
ftr-362	1741	8	that	that	SCONJ
ftr-362	1741	9	because	because	SCONJ
ftr-362	1741	10	the	the	DET
ftr-362	1741	11	payments	payment	NOUN
ftr-362	1741	12	were	be	AUX
ftr-362	1741	13	an	an	DET
ftr-362	1741	14	applicable	applicable	ADJ
ftr-362	1741	15	dividend	dividend	NOUN
ftr-362	1741	16	under	under	ADP
ftr-362	1741	17	§	§	PROPN
ftr-362	1741	18	404(k	404(k	PROPN
ftr-362	1741	19	)	)	PUNCT
ftr-362	1741	20	,	,	PUNCT
ftr-362	1741	21	the	the	DET
ftr-362	1741	22	transaction	transaction	NOUN
ftr-362	1741	23	was	be	AUX
ftr-362	1741	24	excepted	except	VERB
ftr-362	1741	25	from	from	ADP
ftr-362	1741	26	the	the	DET
ftr-362	1741	27	application	application	NOUN
ftr-362	1741	28	of	of	ADP
ftr-362	1741	29	§	§	PROPN
ftr-362	1741	30	162(k	162(k	PROPN
ftr-362	1741	31	)	)	PUNCT
ftr-362	1741	32	under	under	ADP
ftr-362	1741	33	§	§	PROPN
ftr-362	1741	34	162(k)(2)(a)(ii	162(k)(2)(a)(ii	NUM
ftr-362	1741	35	)	)	PUNCT
ftr-362	1741	36	.	.	PUNCT
ftr-362	1742	1	the	the	DET
ftr-362	1742	2	tax	tax	NOUN
ftr-362	1742	3	court	court	NOUN
ftr-362	1742	4	reasoned	reason	VERB
ftr-362	1742	5	that	that	SCONJ
ftr-362	1742	6	the	the	DET
ftr-362	1742	7	entire	entire	ADJ
ftr-362	1742	8	transaction	transaction	NOUN
ftr-362	1742	9	potentially	potentially	ADV
ftr-362	1742	10	deductible	deductible	ADJ
ftr-362	1742	11	as	as	ADP
ftr-362	1742	12	an	an	DET
ftr-362	1742	13	applicable	applicable	ADJ
ftr-362	1742	14	dividend	dividend	NOUN
ftr-362	1742	15	under	under	ADP
ftr-362	1742	16	§	§	PROPN
ftr-362	1742	17	404(k	404(k	PROPN
ftr-362	1742	18	)	)	PUNCT
ftr-362	1742	19	—	—	PUNCT
ftr-362	1742	20	payment	payment	NOUN
ftr-362	1742	21	from	from	ADP
ftr-362	1742	22	the	the	DET
ftr-362	1742	23	corporation	corporation	NOUN
ftr-362	1742	24	to	to	ADP
ftr-362	1742	25	the	the	DET
ftr-362	1742	26	esop	esop	PROPN
ftr-362	1742	27	and	and	CCONJ
ftr-362	1742	28	the	the	DET
ftr-362	1742	29	distribution	distribution	NOUN
ftr-362	1742	30	to	to	ADP
ftr-362	1742	31	the	the	DET
ftr-362	1742	32	esop	esop	PROPN
ftr-362	1742	33	participants	participant	NOUN
ftr-362	1742	34	—	—	PUNCT
ftr-362	1742	35	must	must	AUX
ftr-362	1742	36	also	also	ADV
ftr-362	1742	37	pass	pass	VERB
ftr-362	1742	38	muster	muster	NOUN
ftr-362	1742	39	under	under	ADP
ftr-362	1742	40	§	§	PROPN
ftr-362	1742	41	162(k	162(k	PROPN
ftr-362	1742	42	)	)	PUNCT
ftr-362	1742	43	,	,	PUNCT
ftr-362	1742	44	and	and	CCONJ
ftr-362	1742	45	that	that	SCONJ
ftr-362	1742	46	the	the	DET
ftr-362	1742	47	‘	'	PUNCT
ftr-362	1742	48	otherwise	otherwise	ADV
ftr-362	1742	49	allowable	allowable	ADJ
ftr-362	1742	50	’	'	PUNCT
ftr-362	1742	51	deduction	deduction	NOUN
ftr-362	1742	52	was	be	AUX
ftr-362	1742	53	disallowed	disallow	VERB
ftr-362	1742	54	because	because	SCONJ
ftr-362	1742	55	the	the	DET
ftr-362	1742	56	payment	payment	NOUN
ftr-362	1742	57	was	be	AUX
ftr-362	1742	58	‘	'	PUNCT
ftr-362	1742	59	in	in	ADP
ftr-362	1742	60	connection	connection	NOUN
ftr-362	1742	61	with	with	ADP
ftr-362	1742	62	’	'	PUNCT
ftr-362	1742	63	a	a	DET
ftr-362	1742	64	repurchase	repurchase	NOUN
ftr-362	1742	65	of	of	ADP
ftr-362	1742	66	stock	stock	NOUN
ftr-362	1742	67	.	.	PUNCT
ftr-362	1743	1	a.	a.	NOUN
ftr-362	1743	2	and	and	CCONJ
ftr-362	1743	3	the	the	DET
ftr-362	1743	4	third	third	ADJ
ftr-362	1743	5	circuit	circuit	NOUN
ftr-362	1743	6	agrees	agree	VERB
ftr-362	1743	7	with	with	ADP
ftr-362	1743	8	the	the	DET
ftr-362	1743	9	tax	tax	NOUN
ftr-362	1743	10	court	court	NOUN
ftr-362	1743	11	,	,	PUNCT
ftr-362	1743	12	not	not	PART
ftr-362	1743	13	with	with	ADP
ftr-362	1743	14	the	the	DET
ftr-362	1743	15	ninth	ninth	ADJ
ftr-362	1743	16	circuit	circuit	NOUN
ftr-362	1743	17	.	.	PUNCT
ftr-362	1744	1	conopco	conopco	PROPN
ftr-362	1744	2	,	,	PUNCT
ftr-362	1744	3	inc	inc	PROPN
ftr-362	1744	4	.	.	PROPN
ftr-362	1745	1	v.	v.	PROPN
ftr-362	1745	2	united	united	PROPN
ftr-362	1745	3	states	states	PROPN
ftr-362	1745	4	,	,	PUNCT
ftr-362	1745	5	572	572	NUM
ftr-362	1745	6	f.3d	f.3d	NUM
ftr-362	1745	7	162	162	NUM
ftr-362	1745	8	(	(	PUNCT
ftr-362	1745	9	3d	3d	PROPN
ftr-362	1745	10	cir	cir	NOUN
ftr-362	1745	11	.	.	PUNCT
ftr-362	1746	1	7/13/09	7/13/09	NOUN
ftr-362	1746	2	)	)	PUNCT
ftr-362	1746	3	,	,	PUNCT
ftr-362	1746	4	aff’g	aff’g	VERB
ftr-362	1746	5	100	100	NUM
ftr-362	1746	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	1746	7	2007	2007	NUM
ftr-362	1746	8	-	-	SYM
ftr-362	1746	9	5296	5296	NUM
ftr-362	1746	10	(	(	PUNCT
ftr-362	1746	11	d.	d.	PROPN
ftr-362	1746	12	n.j	n.j	PROPN
ftr-362	1746	13	.	.	PROPN
ftr-362	1746	14	7/18/07	7/18/07	NUM
ftr-362	1746	15	)	)	PUNCT
ftr-362	1746	16	.	.	PUNCT
ftr-362	1747	1	the	the	DET
ftr-362	1747	2	court	court	NOUN
ftr-362	1747	3	held	hold	VERB
ftr-362	1747	4	that	that	SCONJ
ftr-362	1747	5	assuming	assume	VERB
ftr-362	1747	6	that	that	SCONJ
ftr-362	1747	7	conopco	conopco	PROPN
ftr-362	1747	8	’s	’s	PART
ftr-362	1747	9	payments	payment	NOUN
ftr-362	1747	10	were	be	AUX
ftr-362	1747	11	applicable	applicable	ADJ
ftr-362	1747	12	dividends	dividend	NOUN
ftr-362	1747	13	under	under	ADP
ftr-362	1747	14	§	§	PROPN
ftr-362	1747	15	404(k)(1	404(k)(1	NOUN
ftr-362	1747	16	)	)	PUNCT
ftr-362	1747	17	—	—	PUNCT
ftr-362	1747	18	an	an	DET
ftr-362	1747	19	issue	issue	NOUN
ftr-362	1747	20	that	that	SCONJ
ftr-362	1747	21	it	it	PRON
ftr-362	1747	22	did	do	AUX
ftr-362	1747	23	not	not	PART
ftr-362	1747	24	reach	reach	VERB
ftr-362	1747	25	—	—	PUNCT
ftr-362	1747	26	“	"	PUNCT
ftr-362	1747	27	where	where	SCONJ
ftr-362	1747	28	a	a	DET
ftr-362	1747	29	corporation	corporation	NOUN
ftr-362	1747	30	makes	make	VERB
ftr-362	1747	31	payment	payment	NOUN
ftr-362	1747	32	to	to	ADP
ftr-362	1747	33	an	an	DET
ftr-362	1747	34	esop	esop	PROPN
ftr-362	1747	35	trust	trust	NOUN
ftr-362	1747	36	in	in	ADP
ftr-362	1747	37	redemption	redemption	NOUN
ftr-362	1747	38	of	of	ADP
ftr-362	1747	39	its	its	PRON
ftr-362	1747	40	stock	stock	NOUN
ftr-362	1747	41	,	,	PUNCT
ftr-362	1747	42	the	the	DET
ftr-362	1747	43	otherwise	otherwise	ADV
ftr-362	1747	44	allowable	allowable	ADJ
ftr-362	1747	45	§	§	PROPN
ftr-362	1747	46	404(k)(1	404(k)(1	NOUN
ftr-362	1747	47	)	)	PUNCT
ftr-362	1747	48	deduction	deduction	NOUN
ftr-362	1747	49	for	for	ADP
ftr-362	1747	50	an	an	DET
ftr-362	1747	51	applicable	applicable	ADJ
ftr-362	1747	52	dividend	dividend	NOUN
ftr-362	1747	53	inevitably	inevitably	ADV
ftr-362	1747	54	involves	involve	VERB
ftr-362	1747	55	an	an	DET
ftr-362	1747	56	‘	'	PUNCT
ftr-362	1747	57	amount	amount	NOUN
ftr-362	1747	58	paid	pay	VERB
ftr-362	1747	59	or	or	CCONJ
ftr-362	1747	60	incurred	incur	VERB
ftr-362	1747	61	by	by	ADP
ftr-362	1747	62	a	a	DET
ftr-362	1747	63	corporation	corporation	NOUN
ftr-362	1747	64	in	in	ADP
ftr-362	1747	65	2011	2011	NUM
ftr-362	1747	66	]	]	PUNCT
ftr-362	1747	67	recent	recent	ADJ
ftr-362	1747	68	developments	development	NOUN
ftr-362	1747	69	in	in	ADP
ftr-362	1747	70	federal	federal	ADJ
ftr-362	1747	71	income	income	NOUN
ftr-362	1747	72	taxation	taxation	NOUN
ftr-362	1747	73	651	651	NUM
ftr-362	1747	74	connection	connection	NOUN
ftr-362	1747	75	with	with	ADP
ftr-362	1747	76	the	the	DET
ftr-362	1747	77	reacquisition	reacquisition	NOUN
ftr-362	1747	78	of	of	ADP
ftr-362	1747	79	its	its	PRON
ftr-362	1747	80	stock	stock	NOUN
ftr-362	1747	81	’	'	PUNCT
ftr-362	1747	82	and	and	CCONJ
ftr-362	1747	83	is	be	AUX
ftr-362	1747	84	therefore	therefore	ADV
ftr-362	1747	85	barred	bar	VERB
ftr-362	1747	86	by	by	ADP
ftr-362	1747	87	§	§	PROPN
ftr-362	1747	88	162(k)(1	162(k)(1	PROPN
ftr-362	1747	89	)	)	PUNCT
ftr-362	1747	90	.	.	PUNCT
ftr-362	1747	91	”	"	PUNCT
ftr-362	1748	1	b.	b.	PROPN
ftr-362	1748	2	the	the	DET
ftr-362	1748	3	dog	dog	NOUN
ftr-362	1748	4	food	food	NOUN
ftr-362	1748	5	corporation	corporation	NOUN
ftr-362	1748	6	precedent	precedent	NOUN
ftr-362	1748	7	was	be	AUX
ftr-362	1748	8	n’t	not	PART
ftr-362	1748	9	the	the	DET
ftr-362	1748	10	people	people	NOUN
ftr-362	1748	11	’s	’s	PART
ftr-362	1748	12	food	food	NOUN
ftr-362	1748	13	corporation	corporation	NOUN
ftr-362	1748	14	’s	’s	PART
ftr-362	1748	15	best	good	ADJ
ftr-362	1748	16	friend	friend	NOUN
ftr-362	1748	17	.	.	PUNCT
ftr-362	1749	1	general	general	ADJ
ftr-362	1749	2	mills	mills	PROPN
ftr-362	1749	3	,	,	PUNCT
ftr-362	1749	4	inc	inc	PROPN
ftr-362	1749	5	.	.	PROPN
ftr-362	1749	6	v.	v.	PROPN
ftr-362	1749	7	united	united	PROPN
ftr-362	1749	8	states	states	PROPN
ftr-362	1749	9	,	,	PUNCT
ftr-362	1749	10	554	554	NUM
ftr-362	1749	11	f.3d	f.3d	NUM
ftr-362	1749	12	727	727	NUM
ftr-362	1749	13	(	(	PUNCT
ftr-362	1749	14	8th	8th	ADJ
ftr-362	1749	15	cir	cir	NOUN
ftr-362	1749	16	.	.	PUNCT
ftr-362	1749	17	1/26/09	1/26/09	NUM
ftr-362	1749	18	)	)	PUNCT
ftr-362	1749	19	.	.	PUNCT
ftr-362	1750	1	general	general	ADJ
ftr-362	1750	2	mills	mill	NOUN
ftr-362	1750	3	claimed	claim	VERB
ftr-362	1750	4	a	a	DET
ftr-362	1750	5	deduction	deduction	NOUN
ftr-362	1750	6	under	under	ADP
ftr-362	1750	7	§	§	PROPN
ftr-362	1750	8	404(k	404(k	PROPN
ftr-362	1750	9	)	)	PUNCT
ftr-362	1750	10	for	for	ADP
ftr-362	1750	11	payments	payment	NOUN
ftr-362	1750	12	made	make	VERB
ftr-362	1750	13	to	to	ADP
ftr-362	1750	14	its	its	PRON
ftr-362	1750	15	esop	esop	NOUN
ftr-362	1750	16	in	in	ADP
ftr-362	1750	17	redemption	redemption	NOUN
ftr-362	1750	18	of	of	ADP
ftr-362	1750	19	general	general	ADJ
ftr-362	1750	20	mills	mill	NOUN
ftr-362	1750	21	stock	stock	NOUN
ftr-362	1750	22	owned	own	VERB
ftr-362	1750	23	by	by	ADP
ftr-362	1750	24	the	the	DET
ftr-362	1750	25	esop	esop	PROPN
ftr-362	1750	26	to	to	PART
ftr-362	1750	27	fund	fund	VERB
ftr-362	1750	28	distributions	distribution	NOUN
ftr-362	1750	29	to	to	ADP
ftr-362	1750	30	employees	employee	NOUN
ftr-362	1750	31	terminating	terminate	VERB
ftr-362	1750	32	participation	participation	NOUN
ftr-362	1750	33	in	in	ADP
ftr-362	1750	34	the	the	DET
ftr-362	1750	35	esop	esop	PROPN
ftr-362	1750	36	.	.	PUNCT
ftr-362	1751	1	in	in	ADP
ftr-362	1751	2	a	a	DET
ftr-362	1751	3	very	very	ADV
ftr-362	1751	4	brief	brief	ADJ
ftr-362	1751	5	opinion	opinion	NOUN
ftr-362	1751	6	,	,	PUNCT
ftr-362	1751	7	the	the	DET
ftr-362	1751	8	court	court	NOUN
ftr-362	1751	9	(	(	PUNCT
ftr-362	1751	10	judge	judge	PROPN
ftr-362	1751	11	benton	benton	PROPN
ftr-362	1751	12	)	)	PUNCT
ftr-362	1751	13	held	hold	VERB
ftr-362	1751	14	that	that	SCONJ
ftr-362	1751	15	§	§	PROPN
ftr-362	1751	16	162(k	162(k	NOUN
ftr-362	1751	17	)	)	PUNCT
ftr-362	1751	18	barred	bar	VERB
ftr-362	1751	19	the	the	DET
ftr-362	1751	20	deduction	deduction	NOUN
ftr-362	1751	21	for	for	ADP
ftr-362	1751	22	the	the	DET
ftr-362	1751	23	“	"	PUNCT
ftr-362	1751	24	applicable	applicable	ADJ
ftr-362	1751	25	dividend	dividend	NOUN
ftr-362	1751	26	”	"	PUNCT
ftr-362	1751	27	otherwise	otherwise	ADV
ftr-362	1751	28	allowable	allowable	ADJ
ftr-362	1751	29	under	under	ADP
ftr-362	1751	30	§	§	PROPN
ftr-362	1751	31	404(k	404(k	PROPN
ftr-362	1751	32	)	)	PUNCT
ftr-362	1751	33	.	.	PUNCT
ftr-362	1752	1	the	the	DET
ftr-362	1752	2	court	court	NOUN
ftr-362	1752	3	followed	follow	VERB
ftr-362	1752	4	the	the	DET
ftr-362	1752	5	tax	tax	NOUN
ftr-362	1752	6	court	court	NOUN
ftr-362	1752	7	’s	’s	PART
ftr-362	1752	8	decision	decision	NOUN
ftr-362	1752	9	in	in	ADP
ftr-362	1752	10	ralston	ralston	PROPN
ftr-362	1752	11	purina	purina	PROPN
ftr-362	1752	12	co.	co.	PROPN
ftr-362	1753	1	v.	v.	PROPN
ftr-362	1753	2	commissioner	commissioner	PROPN
ftr-362	1753	3	,	,	PUNCT
ftr-362	1753	4	131	131	NUM
ftr-362	1753	5	t.c	t.c	PROPN
ftr-362	1753	6	.	.	PROPN
ftr-362	1753	7	29	29	NUM
ftr-362	1753	8	(	(	PUNCT
ftr-362	1753	9	9/10/08	9/10/08	NUM
ftr-362	1753	10	)	)	PUNCT
ftr-362	1753	11	,	,	PUNCT
ftr-362	1754	1	and	and	CCONJ
ftr-362	1755	1	refused	refuse	VERB
ftr-362	1755	2	to	to	PART
ftr-362	1755	3	follow	follow	VERB
ftr-362	1755	4	the	the	DET
ftr-362	1755	5	contrary	contrary	ADJ
ftr-362	1755	6	opinion	opinion	NOUN
ftr-362	1755	7	in	in	ADP
ftr-362	1755	8	boise	boise	PROPN
ftr-362	1755	9	cascade	cascade	PROPN
ftr-362	1755	10	corp	corp	PROPN
ftr-362	1755	11	.	.	PROPN
ftr-362	1756	1	v.	v.	PROPN
ftr-362	1756	2	united	united	PROPN
ftr-362	1756	3	states	states	PROPN
ftr-362	1756	4	,	,	PUNCT
ftr-362	1756	5	329	329	NUM
ftr-362	1756	6	f.3d	f.3d	NUM
ftr-362	1756	7	751	751	NUM
ftr-362	1756	8	(	(	PUNCT
ftr-362	1756	9	9th	9th	ADJ
ftr-362	1756	10	cir	cir	NOUN
ftr-362	1756	11	.	.	PROPN
ftr-362	1756	12	2003	2003	NUM
ftr-362	1756	13	)	)	PUNCT
ftr-362	1757	1	,	,	PUNCT
ftr-362	1757	2	because	because	SCONJ
ftr-362	1757	3	it	it	PRON
ftr-362	1757	4	disagreed	disagree	VERB
ftr-362	1757	5	with	with	ADP
ftr-362	1757	6	the	the	DET
ftr-362	1757	7	reasoning	reasoning	NOUN
ftr-362	1757	8	of	of	ADP
ftr-362	1757	9	boise	boise	PROPN
ftr-362	1757	10	cascade	cascade	NOUN
ftr-362	1757	11	.	.	PUNCT
ftr-362	1758	1	c.	c.	NOUN
ftr-362	1758	2	and	and	CCONJ
ftr-362	1758	3	the	the	DET
ftr-362	1758	4	people	people	NOUN
ftr-362	1758	5	food	food	NOUN
ftr-362	1758	6	precedent	precedent	NOUN
ftr-362	1758	7	comes	come	VERB
ftr-362	1758	8	around	around	ADV
ftr-362	1758	9	to	to	PART
ftr-362	1758	10	bite	bite	VERB
ftr-362	1758	11	the	the	DET
ftr-362	1758	12	dog	dog	NOUN
ftr-362	1758	13	’s	’s	PART
ftr-362	1758	14	tail	tail	NOUN
ftr-362	1758	15	.	.	PUNCT
ftr-362	1759	1	nestle	nestle	PROPN
ftr-362	1759	2	purina	purina	PROPN
ftr-362	1759	3	petcare	petcare	PROPN
ftr-362	1759	4	co.	co.	PROPN
ftr-362	1759	5	v.	v.	PROPN
ftr-362	1759	6	commissioner	commissioner	PROPN
ftr-362	1759	7	,	,	PUNCT
ftr-362	1759	8	594	594	NUM
ftr-362	1759	9	f.3d	f.3d	NUM
ftr-362	1759	10	968	968	NUM
ftr-362	1759	11	(	(	PUNCT
ftr-362	1759	12	8th	8th	ADJ
ftr-362	1759	13	cir	cir	NOUN
ftr-362	1759	14	.	.	PUNCT
ftr-362	1760	1	2/9/10	2/9/10	NUM
ftr-362	1760	2	)	)	PUNCT
ftr-362	1760	3	.	.	PUNCT
ftr-362	1761	1	following	follow	VERB
ftr-362	1761	2	its	its	PRON
ftr-362	1761	3	holding	holding	NOUN
ftr-362	1761	4	in	in	ADP
ftr-362	1761	5	general	general	ADJ
ftr-362	1761	6	mills	mill	NOUN
ftr-362	1761	7	the	the	DET
ftr-362	1761	8	court	court	NOUN
ftr-362	1761	9	affirmed	affirm	VERB
ftr-362	1761	10	the	the	DET
ftr-362	1761	11	tax	tax	NOUN
ftr-362	1761	12	court	court	NOUN
ftr-362	1761	13	holding	hold	VERB
ftr-362	1761	14	in	in	ADP
ftr-362	1761	15	ralston	ralston	PROPN
ftr-362	1761	16	purina	purina	PROPN
ftr-362	1761	17	co.	co.	PROPN
ftr-362	1762	1	v.	v.	PROPN
ftr-362	1762	2	commissioner	commissioner	PROPN
ftr-362	1762	3	,	,	PUNCT
ftr-362	1762	4	131	131	NUM
ftr-362	1762	5	t.c	t.c	PROPN
ftr-362	1762	6	.	.	PROPN
ftr-362	1762	7	29	29	NUM
ftr-362	1762	8	(	(	PUNCT
ftr-362	1762	9	9/10/08	9/10/08	NUM
ftr-362	1762	10	)	)	PUNCT
ftr-362	1762	11	,	,	PUNCT
ftr-362	1762	12	that	that	SCONJ
ftr-362	1762	13	§	§	PROPN
ftr-362	1762	14	162(k)(1	162(k)(1	NUM
ftr-362	1762	15	)	)	PUNCT
ftr-362	1762	16	barred	bar	VERB
ftr-362	1762	17	a	a	DET
ftr-362	1762	18	dividends	dividend	NOUN
ftr-362	1762	19	paid	pay	VERB
ftr-362	1762	20	deduction	deduction	NOUN
ftr-362	1762	21	under	under	ADP
ftr-362	1762	22	§	§	PROPN
ftr-362	1762	23	404(k	404(k	PROPN
ftr-362	1762	24	)	)	PUNCT
ftr-362	1762	25	where	where	SCONJ
ftr-362	1762	26	payments	payment	NOUN
ftr-362	1762	27	are	be	AUX
ftr-362	1762	28	made	make	VERB
ftr-362	1762	29	to	to	PART
ftr-362	1762	30	redeem	redeem	VERB
ftr-362	1762	31	stock	stock	NOUN
ftr-362	1762	32	from	from	ADP
ftr-362	1762	33	the	the	DET
ftr-362	1762	34	distributors	distributor	NOUN
ftr-362	1762	35	esop	esop	VERB
ftr-362	1762	36	.	.	PUNCT
ftr-362	1763	1	in	in	ADP
ftr-362	1763	2	the	the	DET
ftr-362	1763	3	eighth	eighth	ADJ
ftr-362	1763	4	circuit	circuit	NOUN
ftr-362	1763	5	the	the	DET
ftr-362	1763	6	taxpayer	taxpayer	NOUN
ftr-362	1763	7	asserted	assert	VERB
ftr-362	1763	8	,	,	PUNCT
ftr-362	1763	9	in	in	ADP
ftr-362	1763	10	an	an	DET
ftr-362	1763	11	argument	argument	NOUN
ftr-362	1763	12	not	not	PART
ftr-362	1763	13	extensively	extensively	ADV
ftr-362	1763	14	considered	consider	VERB
ftr-362	1763	15	by	by	ADP
ftr-362	1763	16	the	the	DET
ftr-362	1763	17	tax	tax	NOUN
ftr-362	1763	18	court	court	NOUN
ftr-362	1763	19	,	,	PUNCT
ftr-362	1763	20	that	that	SCONJ
ftr-362	1763	21	its	its	PRON
ftr-362	1763	22	distribution	distribution	NOUN
ftr-362	1763	23	constituted	constitute	VERB
ftr-362	1763	24	a	a	DET
ftr-362	1763	25	dividend	dividend	NOUN
ftr-362	1763	26	under	under	ADP
ftr-362	1763	27	§	§	PROPN
ftr-362	1763	28	561	561	NUM
ftr-362	1763	29	(	(	PUNCT
ftr-362	1763	30	dividends	dividend	NOUN
ftr-362	1763	31	paid	pay	VERB
ftr-362	1763	32	in	in	ADP
ftr-362	1763	33	determining	determine	VERB
ftr-362	1763	34	accumulated	accumulate	VERB
ftr-362	1763	35	taxable	taxable	ADJ
ftr-362	1763	36	income	income	NOUN
ftr-362	1763	37	,	,	PUNCT
ftr-362	1763	38	undistributed	undistribute	VERB
ftr-362	1763	39	personal	personal	ADJ
ftr-362	1763	40	holding	hold	VERB
ftr-362	1763	41	company	company	NOUN
ftr-362	1763	42	income	income	NOUN
ftr-362	1763	43	,	,	PUNCT
ftr-362	1763	44	investment	investment	NOUN
ftr-362	1763	45	company	company	NOUN
ftr-362	1763	46	taxable	taxable	ADJ
ftr-362	1763	47	income	income	NOUN
ftr-362	1763	48	and	and	CCONJ
ftr-362	1763	49	reit	reit	ADJ
ftr-362	1763	50	taxable	taxable	ADJ
ftr-362	1763	51	income	income	NOUN
ftr-362	1763	52	)	)	PUNCT
ftr-362	1763	53	that	that	PRON
ftr-362	1763	54	was	be	AUX
ftr-362	1763	55	subject	subject	ADJ
ftr-362	1763	56	to	to	ADP
ftr-362	1763	57	an	an	DET
ftr-362	1763	58	exception	exception	NOUN
ftr-362	1763	59	from	from	ADP
ftr-362	1763	60	the	the	DET
ftr-362	1763	61	limitation	limitation	NOUN
ftr-362	1763	62	provided	provide	VERB
ftr-362	1763	63	in	in	ADP
ftr-362	1763	64	§	§	PROPN
ftr-362	1763	65	162(k)(2)(a)(ii	162(k)(2)(a)(ii	NUM
ftr-362	1763	66	)	)	PUNCT
ftr-362	1763	67	,	,	PUNCT
ftr-362	1763	68	allowing	allow	VERB
ftr-362	1763	69	deductions	deduction	NOUN
ftr-362	1763	70	for	for	ADP
ftr-362	1763	71	dividends	dividend	NOUN
ftr-362	1763	72	paid	pay	VERB
ftr-362	1763	73	within	within	ADP
ftr-362	1763	74	the	the	DET
ftr-362	1763	75	meaning	meaning	NOUN
ftr-362	1763	76	of	of	ADP
ftr-362	1763	77	§	§	PROPN
ftr-362	1763	78	561	561	NUM
ftr-362	1763	79	.	.	PUNCT
ftr-362	1764	1	the	the	DET
ftr-362	1764	2	court	court	NOUN
ftr-362	1764	3	rejected	reject	VERB
ftr-362	1764	4	the	the	DET
ftr-362	1764	5	argument	argument	NOUN
ftr-362	1764	6	pointing	point	VERB
ftr-362	1764	7	out	out	ADP
ftr-362	1764	8	that	that	SCONJ
ftr-362	1764	9	§	§	PROPN
ftr-362	1764	10	404(k	404(k	PROPN
ftr-362	1764	11	)	)	PUNCT
ftr-362	1764	12	does	do	AUX
ftr-362	1764	13	not	not	PART
ftr-362	1764	14	reference	reference	VERB
ftr-362	1764	15	dividends	dividend	NOUN
ftr-362	1764	16	paid	pay	VERB
ftr-362	1764	17	under	under	ADP
ftr-362	1764	18	§	§	PROPN
ftr-362	1764	19	561	561	NUM
ftr-362	1764	20	and	and	CCONJ
ftr-362	1764	21	that	that	SCONJ
ftr-362	1764	22	the	the	DET
ftr-362	1764	23	plain	plain	ADJ
ftr-362	1764	24	language	language	NOUN
ftr-362	1764	25	of	of	ADP
ftr-362	1764	26	the	the	DET
ftr-362	1764	27	statute	statute	NOUN
ftr-362	1764	28	does	do	AUX
ftr-362	1764	29	not	not	PART
ftr-362	1764	30	incorporate	incorporate	VERB
ftr-362	1764	31	§	§	PROPN
ftr-362	1764	32	404(k	404(k	PROPN
ftr-362	1764	33	)	)	PUNCT
ftr-362	1764	34	distributions	distribution	NOUN
ftr-362	1764	35	within	within	ADP
ftr-362	1764	36	the	the	DET
ftr-362	1764	37	meaning	meaning	NOUN
ftr-362	1764	38	of	of	ADP
ftr-362	1764	39	dividends	dividend	NOUN
ftr-362	1764	40	paid	pay	VERB
ftr-362	1764	41	under	under	ADP
ftr-362	1764	42	§	§	PROPN
ftr-362	1764	43	561	561	NUM
ftr-362	1764	44	.	.	NOUN
ftr-362	1765	1	2	2	X
ftr-362	1765	2	.	.	X
ftr-362	1765	3	fool	fool	VERB
ftr-362	1765	4	me	i	PRON
ftr-362	1765	5	once	once	ADV
ftr-362	1765	6	,	,	PUNCT
ftr-362	1765	7	fool	fool	VERB
ftr-362	1765	8	me	i	PRON
ftr-362	1765	9	twice	twice	ADV
ftr-362	1765	10	,	,	PUNCT
ftr-362	1765	11	but	but	CCONJ
ftr-362	1765	12	you	you	PRON
ftr-362	1765	13	’re	’re	AUX
ftr-362	1765	14	not	not	PART
ftr-362	1765	15	gon	go	VERB
ftr-362	1765	16	na	to	PART
ftr-362	1765	17	fool	fool	VERB
ftr-362	1765	18	me	i	PRON
ftr-362	1765	19	three	three	NUM
ftr-362	1765	20	times	time	NOUN
ftr-362	1765	21	in	in	ADP
ftr-362	1765	22	a	a	DET
ftr-362	1765	23	row	row	NOUN
ftr-362	1765	24	.	.	PUNCT
ftr-362	1766	1	media	medium	NOUN
ftr-362	1766	2	space	space	PROPN
ftr-362	1766	3	,	,	PUNCT
ftr-362	1766	4	inc	inc	PROPN
ftr-362	1766	5	.	.	PROPN
ftr-362	1767	1	v.	v.	PROPN
ftr-362	1767	2	commissioner	commissioner	PROPN
ftr-362	1767	3	,	,	PUNCT
ftr-362	1767	4	135	135	NUM
ftr-362	1767	5	t.c	t.c	PROPN
ftr-362	1767	6	.	.	PUNCT
ftr-362	1768	1	no	no	INTJ
ftr-362	1768	2	.	.	NOUN
ftr-362	1768	3	21	21	NUM
ftr-362	1768	4	(	(	PUNCT
ftr-362	1768	5	10/18/10	10/18/10	NUM
ftr-362	1768	6	)	)	PUNCT
ftr-362	1768	7	.	.	PUNCT
ftr-362	1769	1	the	the	DET
ftr-362	1769	2	taxpayer	taxpayer	NOUN
ftr-362	1769	3	’s	’s	PART
ftr-362	1769	4	corporate	corporate	ADJ
ftr-362	1769	5	charter	charter	NOUN
ftr-362	1769	6	granted	grant	VERB
ftr-362	1769	7	its	its	PRON
ftr-362	1769	8	preferred	prefer	VERB
ftr-362	1769	9	shareholders	shareholder	NOUN
ftr-362	1769	10	the	the	DET
ftr-362	1769	11	right	right	NOUN
ftr-362	1769	12	to	to	PART
ftr-362	1769	13	compel	compel	VERB
ftr-362	1769	14	redemption	redemption	NOUN
ftr-362	1769	15	of	of	ADP
ftr-362	1769	16	their	their	PRON
ftr-362	1769	17	stock	stock	NOUN
ftr-362	1769	18	on	on	ADP
ftr-362	1769	19	or	or	CCONJ
ftr-362	1769	20	after	after	ADP
ftr-362	1769	21	9/30/03	9/30/03	NUM
ftr-362	1769	22	if	if	SCONJ
ftr-362	1769	23	a	a	DET
ftr-362	1769	24	majority	majority	NOUN
ftr-362	1769	25	of	of	ADP
ftr-362	1769	26	the	the	DET
ftr-362	1769	27	holders	holder	NOUN
ftr-362	1769	28	of	of	ADP
ftr-362	1769	29	the	the	DET
ftr-362	1769	30	specific	specific	ADJ
ftr-362	1769	31	series	series	NOUN
ftr-362	1769	32	elected	elect	VERB
ftr-362	1769	33	redemption	redemption	NOUN
ftr-362	1769	34	.	.	PUNCT
ftr-362	1770	1	because	because	SCONJ
ftr-362	1770	2	state	state	NOUN
ftr-362	1770	3	law	law	NOUN
ftr-362	1770	4	could	could	AUX
ftr-362	1770	5	prohibit	prohibit	VERB
ftr-362	1770	6	the	the	DET
ftr-362	1770	7	redemption	redemption	NOUN
ftr-362	1770	8	if	if	SCONJ
ftr-362	1770	9	it	it	PRON
ftr-362	1770	10	would	would	AUX
ftr-362	1770	11	impair	impair	VERB
ftr-362	1770	12	the	the	DET
ftr-362	1770	13	corporation	corporation	NOUN
ftr-362	1770	14	’s	’s	PART
ftr-362	1770	15	capital	capital	NOUN
ftr-362	1770	16	or	or	CCONJ
ftr-362	1770	17	the	the	DET
ftr-362	1770	18	corporation	corporation	NOUN
ftr-362	1770	19	might	might	AUX
ftr-362	1770	20	otherwise	otherwise	ADV
ftr-362	1770	21	fail	fail	VERB
ftr-362	1770	22	to	to	PART
ftr-362	1770	23	redeem	redeem	VERB
ftr-362	1770	24	the	the	DET
ftr-362	1770	25	shares	share	NOUN
ftr-362	1770	26	upon	upon	SCONJ
ftr-362	1770	27	proper	proper	ADJ
ftr-362	1770	28	demand	demand	NOUN
ftr-362	1770	29	,	,	PUNCT
ftr-362	1770	30	the	the	DET
ftr-362	1770	31	charter	charter	NOUN
ftr-362	1770	32	required	require	VERB
ftr-362	1770	33	it	it	PRON
ftr-362	1770	34	to	to	PART
ftr-362	1770	35	pay	pay	VERB
ftr-362	1770	36	interest	interest	NOUN
ftr-362	1770	37	,	,	PUNCT
ftr-362	1770	38	which	which	PRON
ftr-362	1770	39	increased	increase	VERB
ftr-362	1770	40	from	from	ADP
ftr-362	1770	41	4	4	NUM
ftr-362	1770	42	percent	percent	NOUN
ftr-362	1770	43	per	per	ADP
ftr-362	1770	44	annum	annum	NOUN
ftr-362	1770	45	by	by	ADP
ftr-362	1770	46	0.5	0.5	NUM
ftr-362	1770	47	percent	percent	NOUN
ftr-362	1770	48	at	at	ADP
ftr-362	1770	49	the	the	DET
ftr-362	1770	50	end	end	NOUN
ftr-362	1770	51	of	of	ADP
ftr-362	1770	52	each	each	DET
ftr-362	1770	53	6	6	NUM
ftr-362	1770	54	-	-	PUNCT
ftr-362	1770	55	month	month	NOUN
ftr-362	1770	56	period	period	NOUN
ftr-362	1770	57	until	until	SCONJ
ftr-362	1770	58	paid	pay	VERB
ftr-362	1770	59	in	in	ADP
ftr-362	1770	60	full	full	ADJ
ftr-362	1770	61	,	,	PUNCT
ftr-362	1770	62	subject	subject	ADJ
ftr-362	1770	63	to	to	ADP
ftr-362	1770	64	a	a	DET
ftr-362	1770	65	maximum	maximum	ADJ
ftr-362	1770	66	rate	rate	NOUN
ftr-362	1770	67	of	of	ADP
ftr-362	1770	68	9	9	NUM
ftr-362	1770	69	percent	percent	NOUN
ftr-362	1770	70	.	.	PUNCT
ftr-362	1771	1	the	the	DET
ftr-362	1771	2	corporation	corporation	NOUN
ftr-362	1771	3	was	be	AUX
ftr-362	1771	4	652	652	NUM
ftr-362	1771	5	florida	florida	PROPN
ftr-362	1771	6	tax	tax	NOUN
ftr-362	1771	7	review	review	NOUN
ftr-362	1771	8	[	[	X
ftr-362	1771	9	vol	vol	NOUN
ftr-362	1771	10	.	.	PUNCT
ftr-362	1772	1	10:9	10:9	NUM
ftr-362	1772	2	also	also	ADV
ftr-362	1772	3	required	require	VERB
ftr-362	1772	4	to	to	PART
ftr-362	1772	5	continue	continue	VERB
ftr-362	1772	6	paying	pay	VERB
ftr-362	1772	7	the	the	DET
ftr-362	1772	8	dividends	dividend	NOUN
ftr-362	1772	9	on	on	ADP
ftr-362	1772	10	any	any	DET
ftr-362	1772	11	shares	share	NOUN
ftr-362	1772	12	it	it	PRON
ftr-362	1772	13	did	do	AUX
ftr-362	1772	14	not	not	PART
ftr-362	1772	15	redeem	redeem	VERB
ftr-362	1772	16	.	.	PUNCT
ftr-362	1773	1	on	on	ADP
ftr-362	1773	2	9/30/03	9/30/03	NUM
ftr-362	1773	3	,	,	PUNCT
ftr-362	1773	4	the	the	DET
ftr-362	1773	5	taxpayer	taxpayer	NOUN
ftr-362	1773	6	and	and	CCONJ
ftr-362	1773	7	the	the	DET
ftr-362	1773	8	preferred	preferred	ADJ
ftr-362	1773	9	shareholders	shareholder	NOUN
ftr-362	1773	10	entered	enter	VERB
ftr-362	1773	11	into	into	ADP
ftr-362	1773	12	a	a	DET
ftr-362	1773	13	forbearance	forbearance	NOUN
ftr-362	1773	14	agreement	agreement	NOUN
ftr-362	1773	15	,	,	PUNCT
ftr-362	1773	16	under	under	ADP
ftr-362	1773	17	which	which	PRON
ftr-362	1773	18	the	the	DET
ftr-362	1773	19	shareholders	shareholder	NOUN
ftr-362	1773	20	agreed	agree	VERB
ftr-362	1773	21	to	to	PART
ftr-362	1773	22	forbear	forbear	VERB
ftr-362	1773	23	from	from	ADP
ftr-362	1773	24	exercising	exercise	VERB
ftr-362	1773	25	their	their	PRON
ftr-362	1773	26	redemption	redemption	NOUN
ftr-362	1773	27	rights	right	NOUN
ftr-362	1773	28	until	until	ADP
ftr-362	1773	29	9/30/04	9/30/04	NUM
ftr-362	1773	30	,	,	PUNCT
ftr-362	1773	31	and	and	CCONJ
ftr-362	1773	32	the	the	DET
ftr-362	1773	33	corporation	corporation	NOUN
ftr-362	1773	34	agreed	agree	VERB
ftr-362	1773	35	to	to	PART
ftr-362	1773	36	pay	pay	VERB
ftr-362	1773	37	the	the	DET
ftr-362	1773	38	shareholders	shareholder	NOUN
ftr-362	1773	39	a	a	DET
ftr-362	1773	40	“	"	PUNCT
ftr-362	1773	41	forbearance	forbearance	NOUN
ftr-362	1773	42	amount	amount	NOUN
ftr-362	1773	43	”	"	PUNCT
ftr-362	1773	44	computed	compute	VERB
ftr-362	1773	45	under	under	ADP
ftr-362	1773	46	an	an	DET
ftr-362	1773	47	interest	interest	NOUN
ftr-362	1773	48	-	-	PUNCT
ftr-362	1773	49	like	like	ADJ
ftr-362	1773	50	formula	formula	NOUN
ftr-362	1773	51	.	.	PUNCT
ftr-362	1774	1	the	the	DET
ftr-362	1774	2	forbearance	forbearance	NOUN
ftr-362	1774	3	agreement	agreement	NOUN
ftr-362	1774	4	was	be	AUX
ftr-362	1774	5	extended	extend	VERB
ftr-362	1774	6	several	several	ADJ
ftr-362	1774	7	times	time	NOUN
ftr-362	1774	8	,	,	PUNCT
ftr-362	1774	9	with	with	ADP
ftr-362	1774	10	the	the	DET
ftr-362	1774	11	latest	late	ADJ
ftr-362	1774	12	one	one	NUM
ftr-362	1774	13	extending	extend	VERB
ftr-362	1774	14	into	into	ADP
ftr-362	1774	15	2010	2010	NUM
ftr-362	1774	16	.	.	PUNCT
ftr-362	1775	1	the	the	DET
ftr-362	1775	2	taxpayer	taxpayer	NOUN
ftr-362	1775	3	deducted	deduct	VERB
ftr-362	1775	4	the	the	DET
ftr-362	1775	5	forbearance	forbearance	NOUN
ftr-362	1775	6	amount	amount	NOUN
ftr-362	1775	7	payments	payment	NOUN
ftr-362	1775	8	as	as	ADP
ftr-362	1775	9	interest	interest	NOUN
ftr-362	1775	10	and	and	CCONJ
ftr-362	1775	11	the	the	DET
ftr-362	1775	12	shareholders	shareholder	NOUN
ftr-362	1775	13	reported	report	VERB
ftr-362	1775	14	them	they	PRON
ftr-362	1775	15	as	as	ADP
ftr-362	1775	16	interest	interest	NOUN
ftr-362	1775	17	.	.	PUNCT
ftr-362	1776	1	the	the	DET
ftr-362	1776	2	irs	irs	PROPN
ftr-362	1776	3	disallowed	disallow	VERB
ftr-362	1776	4	the	the	DET
ftr-362	1776	5	deduction	deduction	NOUN
ftr-362	1776	6	on	on	ADP
ftr-362	1776	7	the	the	DET
ftr-362	1776	8	ground	ground	NOUN
ftr-362	1776	9	that	that	SCONJ
ftr-362	1776	10	the	the	DET
ftr-362	1776	11	payments	payment	NOUN
ftr-362	1776	12	were	be	AUX
ftr-362	1776	13	not	not	PART
ftr-362	1776	14	interest	interest	NOUN
ftr-362	1776	15	because	because	SCONJ
ftr-362	1776	16	they	they	PRON
ftr-362	1776	17	were	be	AUX
ftr-362	1776	18	not	not	PART
ftr-362	1776	19	paid	pay	VERB
ftr-362	1776	20	on	on	ADP
ftr-362	1776	21	any	any	DET
ftr-362	1776	22	indebtedness	indebtedness	NOUN
ftr-362	1776	23	.	.	PUNCT
ftr-362	1777	1	judge	judge	PROPN
ftr-362	1777	2	goeke	goeke	PROPN
ftr-362	1777	3	upheld	uphold	VERB
ftr-362	1777	4	the	the	DET
ftr-362	1777	5	irs	irs	PROPN
ftr-362	1777	6	’s	’s	PART
ftr-362	1777	7	determination	determination	NOUN
ftr-362	1777	8	that	that	SCONJ
ftr-362	1777	9	the	the	DET
ftr-362	1777	10	payments	payment	NOUN
ftr-362	1777	11	were	be	AUX
ftr-362	1777	12	not	not	PART
ftr-362	1777	13	interest	interest	NOUN
ftr-362	1777	14	,	,	PUNCT
ftr-362	1777	15	but	but	CCONJ
ftr-362	1777	16	allowed	allow	VERB
ftr-362	1777	17	deductions	deduction	NOUN
ftr-362	1777	18	under	under	ADP
ftr-362	1777	19	§	§	PROPN
ftr-362	1777	20	162	162	NUM
ftr-362	1777	21	for	for	ADP
ftr-362	1777	22	the	the	DET
ftr-362	1777	23	payments	payment	NOUN
ftr-362	1777	24	in	in	ADP
ftr-362	1777	25	all	all	PRON
ftr-362	1777	26	but	but	SCONJ
ftr-362	1777	27	one	one	NUM
ftr-362	1777	28	year	year	NOUN
ftr-362	1777	29	.	.	PUNCT
ftr-362	1778	1	•	•	NUM
ftr-362	1778	2	regarding	regard	VERB
ftr-362	1778	3	the	the	DET
ftr-362	1778	4	reason	reason	NOUN
ftr-362	1778	5	the	the	DET
ftr-362	1778	6	payments	payment	NOUN
ftr-362	1778	7	were	be	AUX
ftr-362	1778	8	not	not	PART
ftr-362	1778	9	interest	interest	NOUN
ftr-362	1778	10	,	,	PUNCT
ftr-362	1778	11	judge	judge	NOUN
ftr-362	1778	12	goeke	goeke	PROPN
ftr-362	1778	13	concluded	conclude	VERB
ftr-362	1778	14	as	as	SCONJ
ftr-362	1778	15	follows	follow	VERB
ftr-362	1778	16	:	:	PUNCT
ftr-362	1778	17	the	the	DET
ftr-362	1778	18	redemption	redemption	NOUN
ftr-362	1778	19	right	right	INTJ
ftr-362	1778	20	itself	itself	PRON
ftr-362	1778	21	does	do	AUX
ftr-362	1778	22	not	not	PART
ftr-362	1778	23	create	create	VERB
ftr-362	1778	24	the	the	DET
ftr-362	1778	25	obligation	obligation	NOUN
ftr-362	1778	26	to	to	PART
ftr-362	1778	27	pay	pay	VERB
ftr-362	1778	28	a	a	DET
ftr-362	1778	29	principal	principal	ADJ
ftr-362	1778	30	sum	sum	NOUN
ftr-362	1778	31	(	(	PUNCT
ftr-362	1778	32	the	the	DET
ftr-362	1778	33	redemption	redemption	NOUN
ftr-362	1778	34	amount	amount	NOUN
ftr-362	1778	35	)	)	PUNCT
ftr-362	1778	36	;	;	PUNCT
ftr-362	1778	37	rather	rather	ADV
ftr-362	1778	38	the	the	DET
ftr-362	1778	39	exercising	exercising	NOUN
ftr-362	1778	40	of	of	ADP
ftr-362	1778	41	the	the	DET
ftr-362	1778	42	redemption	redemption	NOUN
ftr-362	1778	43	right	right	ADV
ftr-362	1778	44	by	by	ADP
ftr-362	1778	45	the	the	DET
ftr-362	1778	46	shareholders	shareholder	NOUN
ftr-362	1778	47	’	'	PUNCT
ftr-362	1778	48	written	write	VERB
ftr-362	1778	49	election	election	NOUN
ftr-362	1778	50	creates	create	VERB
ftr-362	1778	51	the	the	DET
ftr-362	1778	52	obligation	obligation	NOUN
ftr-362	1778	53	to	to	PART
ftr-362	1778	54	pay	pay	VERB
ftr-362	1778	55	.	.	PUNCT
ftr-362	1779	1	without	without	ADP
ftr-362	1779	2	a	a	DET
ftr-362	1779	3	written	write	VERB
ftr-362	1779	4	election	election	NOUN
ftr-362	1779	5	,	,	PUNCT
ftr-362	1779	6	no	no	DET
ftr-362	1779	7	obligation	obligation	NOUN
ftr-362	1779	8	for	for	ADP
ftr-362	1779	9	payment	payment	NOUN
ftr-362	1779	10	existed	exist	VERB
ftr-362	1779	11	.	.	PUNCT
ftr-362	1780	1	no	no	DET
ftr-362	1780	2	redemption	redemption	NOUN
ftr-362	1780	3	election	election	NOUN
ftr-362	1780	4	was	be	AUX
ftr-362	1780	5	made	make	VERB
ftr-362	1780	6	during	during	ADP
ftr-362	1780	7	the	the	DET
ftr-362	1780	8	years	year	NOUN
ftr-362	1780	9	at	at	ADP
ftr-362	1780	10	issue	issue	NOUN
ftr-362	1780	11	.	.	PUNCT
ftr-362	1781	1	•	•	INTJ
ftr-362	1781	2	he	he	PRON
ftr-362	1781	3	rejected	reject	VERB
ftr-362	1781	4	the	the	DET
ftr-362	1781	5	taxpayer	taxpayer	NOUN
ftr-362	1781	6	’s	’s	PART
ftr-362	1781	7	argument	argument	NOUN
ftr-362	1781	8	that	that	SCONJ
ftr-362	1781	9	the	the	DET
ftr-362	1781	10	irs	irs	PROPN
ftr-362	1781	11	elevated	elevate	VERB
ftr-362	1781	12	form	form	NOUN
ftr-362	1781	13	over	over	ADP
ftr-362	1781	14	substance	substance	NOUN
ftr-362	1781	15	,	,	PUNCT
ftr-362	1781	16	reasoning	reasoning	NOUN
ftr-362	1781	17	as	as	SCONJ
ftr-362	1781	18	follows	follow	VERB
ftr-362	1781	19	:	:	PUNCT
ftr-362	1781	20	comparing	compare	VERB
ftr-362	1781	21	the	the	DET
ftr-362	1781	22	results	result	NOUN
ftr-362	1781	23	of	of	ADP
ftr-362	1781	24	the	the	DET
ftr-362	1781	25	forbearance	forbearance	NOUN
ftr-362	1781	26	agreement	agreement	NOUN
ftr-362	1781	27	and	and	CCONJ
ftr-362	1781	28	the	the	DET
ftr-362	1781	29	results	result	NOUN
ftr-362	1781	30	that	that	PRON
ftr-362	1781	31	would	would	AUX
ftr-362	1781	32	have	have	AUX
ftr-362	1781	33	occurred	occur	VERB
ftr-362	1781	34	had	have	AUX
ftr-362	1781	35	a	a	DET
ftr-362	1781	36	redemption	redemption	NOUN
ftr-362	1781	37	election	election	NOUN
ftr-362	1781	38	been	be	AUX
ftr-362	1781	39	made	make	VERB
ftr-362	1781	40	reveals	reveal	VERB
ftr-362	1781	41	a	a	DET
ftr-362	1781	42	glaring	glaring	ADJ
ftr-362	1781	43	difference	difference	NOUN
ftr-362	1781	44	:	:	PUNCT
ftr-362	1781	45	petitioner	petitioner	NOUN
ftr-362	1781	46	would	would	AUX
ftr-362	1781	47	not	not	PART
ftr-362	1781	48	be	be	AUX
ftr-362	1781	49	legally	legally	ADV
ftr-362	1781	50	bound	bind	VERB
ftr-362	1781	51	to	to	PART
ftr-362	1781	52	redeem	redeem	VERB
ftr-362	1781	53	the	the	DET
ftr-362	1781	54	investors	investor	NOUN
ftr-362	1781	55	’	’	PART
ftr-362	1781	56	shares	share	NOUN
ftr-362	1781	57	as	as	ADP
ftr-362	1781	58	a	a	DET
ftr-362	1781	59	result	result	NOUN
ftr-362	1781	60	of	of	ADP
ftr-362	1781	61	the	the	DET
ftr-362	1781	62	forbearance	forbearance	NOUN
ftr-362	1781	63	agreement	agreement	NOUN
ftr-362	1781	64	.	.	PUNCT
ftr-362	1782	1	if	if	SCONJ
ftr-362	1782	2	the	the	DET
ftr-362	1782	3	investors	investor	NOUN
ftr-362	1782	4	had	have	AUX
ftr-362	1782	5	made	make	VERB
ftr-362	1782	6	a	a	DET
ftr-362	1782	7	redemption	redemption	NOUN
ftr-362	1782	8	election	election	NOUN
ftr-362	1782	9	,	,	PUNCT
ftr-362	1782	10	petitioner	petitioner	NOUN
ftr-362	1782	11	would	would	AUX
ftr-362	1782	12	have	have	AUX
ftr-362	1782	13	been	be	AUX
ftr-362	1782	14	bound	bind	VERB
ftr-362	1782	15	to	to	PART
ftr-362	1782	16	redeem	redeem	VERB
ftr-362	1782	17	the	the	DET
ftr-362	1782	18	shares	share	NOUN
ftr-362	1782	19	pro	pro	ADJ
ftr-362	1782	20	rata	rata	NOUN
ftr-362	1782	21	as	as	SCONJ
ftr-362	1782	22	petitioner	petitioner	NOUN
ftr-362	1782	23	became	become	VERB
ftr-362	1782	24	financially	financially	ADV
ftr-362	1782	25	able	able	ADJ
ftr-362	1782	26	to	to	PART
ftr-362	1782	27	redeem	redeem	VERB
ftr-362	1782	28	them	they	PRON
ftr-362	1782	29	.	.	PUNCT
ftr-362	1783	1	under	under	ADP
ftr-362	1783	2	the	the	DET
ftr-362	1783	3	redemption	redemption	NOUN
ftr-362	1783	4	election	election	NOUN
ftr-362	1783	5	scenario	scenario	NOUN
ftr-362	1783	6	the	the	DET
ftr-362	1783	7	investors	investor	NOUN
ftr-362	1783	8	are	be	AUX
ftr-362	1783	9	entitled	entitle	VERB
ftr-362	1783	10	to	to	ADP
ftr-362	1783	11	redemption	redemption	NOUN
ftr-362	1783	12	,	,	PUNCT
ftr-362	1783	13	but	but	CCONJ
ftr-362	1783	14	under	under	ADP
ftr-362	1783	15	the	the	DET
ftr-362	1783	16	forbearance	forbearance	NOUN
ftr-362	1783	17	agreement	agreement	NOUN
ftr-362	1783	18	the	the	DET
ftr-362	1783	19	investors	investor	NOUN
ftr-362	1783	20	retain	retain	VERB
ftr-362	1783	21	the	the	DET
ftr-362	1783	22	choice	choice	NOUN
ftr-362	1783	23	of	of	ADP
ftr-362	1783	24	whether	whether	SCONJ
ftr-362	1783	25	or	or	CCONJ
ftr-362	1783	26	not	not	PART
ftr-362	1783	27	to	to	PART
ftr-362	1783	28	have	have	AUX
ftr-362	1783	29	their	their	PRON
ftr-362	1783	30	shares	share	NOUN
ftr-362	1783	31	redeemed	redeem	VERB
ftr-362	1783	32	.	.	PUNCT
ftr-362	1784	1	•	•	INTJ
ftr-362	1784	2	he	he	PRON
ftr-362	1784	3	rejected	reject	VERB
ftr-362	1784	4	the	the	DET
ftr-362	1784	5	irs	irs	PROPN
ftr-362	1784	6	’s	’s	PART
ftr-362	1784	7	arguments	argument	NOUN
ftr-362	1784	8	that	that	SCONJ
ftr-362	1784	9	the	the	DET
ftr-362	1784	10	payments	payment	NOUN
ftr-362	1784	11	were	be	AUX
ftr-362	1784	12	not	not	PART
ftr-362	1784	13	deductible	deductible	ADJ
ftr-362	1784	14	under	under	ADP
ftr-362	1784	15	§	§	PROPN
ftr-362	1784	16	162	162	NUM
ftr-362	1784	17	as	as	ADP
ftr-362	1784	18	ordinary	ordinary	ADJ
ftr-362	1784	19	and	and	CCONJ
ftr-362	1784	20	necessary	necessary	ADJ
ftr-362	1784	21	business	business	NOUN
ftr-362	1784	22	expenses	expense	NOUN
ftr-362	1784	23	,	,	PUNCT
ftr-362	1784	24	or	or	CCONJ
ftr-362	1784	25	that	that	SCONJ
ftr-362	1784	26	if	if	SCONJ
ftr-362	1784	27	they	they	PRON
ftr-362	1784	28	were	be	AUX
ftr-362	1784	29	ordinary	ordinary	ADJ
ftr-362	1784	30	and	and	CCONJ
ftr-362	1784	31	necessary	necessary	ADJ
ftr-362	1784	32	business	business	NOUN
ftr-362	1784	33	expenses	expense	NOUN
ftr-362	1784	34	,	,	PUNCT
ftr-362	1784	35	§	§	PROPN
ftr-362	1784	36	162(k	162(k	PROPN
ftr-362	1784	37	)	)	PUNCT
ftr-362	1784	38	applied	apply	VERB
ftr-362	1784	39	to	to	PART
ftr-362	1784	40	disallow	disallow	VERB
ftr-362	1784	41	the	the	DET
ftr-362	1784	42	deduction	deduction	NOUN
ftr-362	1784	43	on	on	ADP
ftr-362	1784	44	the	the	DET
ftr-362	1784	45	theory	theory	NOUN
ftr-362	1784	46	that	that	SCONJ
ftr-362	1784	47	the	the	DET
ftr-362	1784	48	expenses	expense	NOUN
ftr-362	1784	49	were	be	AUX
ftr-362	1784	50	incurred	incur	VERB
ftr-362	1784	51	in	in	ADP
ftr-362	1784	52	connection	connection	NOUN
ftr-362	1784	53	with	with	ADP
ftr-362	1784	54	a	a	DET
ftr-362	1784	55	redemption	redemption	NOUN
ftr-362	1784	56	.	.	PUNCT
ftr-362	1785	1	the	the	DET
ftr-362	1785	2	corporation	corporation	NOUN
ftr-362	1785	3	probably	probably	ADV
ftr-362	1785	4	could	could	AUX
ftr-362	1785	5	not	not	PART
ftr-362	1785	6	have	have	AUX
ftr-362	1785	7	redeemed	redeem	VERB
ftr-362	1785	8	the	the	DET
ftr-362	1785	9	stock	stock	NOUN
ftr-362	1785	10	even	even	ADV
ftr-362	1785	11	if	if	SCONJ
ftr-362	1785	12	the	the	DET
ftr-362	1785	13	shareholders	shareholder	NOUN
ftr-362	1785	14	exercised	exercise	VERB
ftr-362	1785	15	the	the	DET
ftr-362	1785	16	redemption	redemption	NOUN
ftr-362	1785	17	right	right	ADV
ftr-362	1785	18	,	,	PUNCT
ftr-362	1785	19	and	and	CCONJ
ftr-362	1785	20	the	the	DET
ftr-362	1785	21	shareholders	shareholder	NOUN
ftr-362	1785	22	had	have	VERB
ftr-362	1785	23	a	a	DET
ftr-362	1785	24	previously	previously	ADV
ftr-362	1785	25	agreed	agree	VERB
ftr-362	1785	26	upon	upon	SCONJ
ftr-362	1785	27	right	right	ADV
ftr-362	1785	28	to	to	PART
ftr-362	1785	29	be	be	AUX
ftr-362	1785	30	paid	pay	VERB
ftr-362	1785	31	compensation	compensation	NOUN
ftr-362	1785	32	if	if	SCONJ
ftr-362	1785	33	they	they	PRON
ftr-362	1785	34	made	make	VERB
ftr-362	1785	35	a	a	DET
ftr-362	1785	36	redemption	redemption	NOUN
ftr-362	1785	37	election	election	NOUN
ftr-362	1785	38	and	and	CCONJ
ftr-362	1785	39	the	the	DET
ftr-362	1785	40	corporation	corporation	NOUN
ftr-362	1785	41	2011	2011	NUM
ftr-362	1785	42	]	]	PUNCT
ftr-362	1785	43	recent	recent	ADJ
ftr-362	1785	44	developments	development	NOUN
ftr-362	1785	45	in	in	ADP
ftr-362	1785	46	federal	federal	ADJ
ftr-362	1785	47	income	income	NOUN
ftr-362	1785	48	taxation	taxation	NOUN
ftr-362	1785	49	653	653	NUM
ftr-362	1785	50	was	be	AUX
ftr-362	1785	51	unable	unable	ADJ
ftr-362	1785	52	to	to	PART
ftr-362	1785	53	redeem	redeem	VERB
ftr-362	1785	54	;	;	PUNCT
ftr-362	1785	55	the	the	DET
ftr-362	1785	56	forbearance	forbearance	NOUN
ftr-362	1785	57	agreement	agreement	NOUN
ftr-362	1785	58	was	be	AUX
ftr-362	1785	59	not	not	PART
ftr-362	1785	60	in	in	ADP
ftr-362	1785	61	form	form	NOUN
ftr-362	1785	62	or	or	CCONJ
ftr-362	1785	63	in	in	ADP
ftr-362	1785	64	substance	substance	NOUN
ftr-362	1785	65	a	a	DET
ftr-362	1785	66	reacquisition	reacquisition	NOUN
ftr-362	1785	67	of	of	ADP
ftr-362	1785	68	stock	stock	NOUN
ftr-362	1785	69	.	.	PUNCT
ftr-362	1786	1	•	•	NUM
ftr-362	1786	2	the	the	DET
ftr-362	1786	3	irs	irs	PROPN
ftr-362	1786	4	’s	’s	PART
ftr-362	1786	5	argument	argument	NOUN
ftr-362	1786	6	that	that	SCONJ
ftr-362	1786	7	the	the	DET
ftr-362	1786	8	payments	payment	NOUN
ftr-362	1786	9	were	be	AUX
ftr-362	1786	10	§	§	PROPN
ftr-362	1786	11	301	301	NUM
ftr-362	1786	12	distributions	distribution	NOUN
ftr-362	1786	13	was	be	AUX
ftr-362	1786	14	summarily	summarily	ADV
ftr-362	1786	15	rejected	reject	VERB
ftr-362	1786	16	,	,	PUNCT
ftr-362	1786	17	because	because	SCONJ
ftr-362	1786	18	the	the	DET
ftr-362	1786	19	corporation	corporation	NOUN
ftr-362	1786	20	received	receive	VERB
ftr-362	1786	21	valuable	valuable	ADJ
ftr-362	1786	22	deferral	deferral	ADJ
ftr-362	1786	23	rights	right	NOUN
ftr-362	1786	24	in	in	ADP
ftr-362	1786	25	exchange	exchange	NOUN
ftr-362	1786	26	therefor	therefor	ADV
ftr-362	1786	27	.	.	PUNCT
ftr-362	1787	1	•	•	NOUN
ftr-362	1788	1	finally	finally	ADV
ftr-362	1788	2	,	,	PUNCT
ftr-362	1788	3	the	the	DET
ftr-362	1788	4	irs	irs	PROPN
ftr-362	1788	5	argued	argue	VERB
ftr-362	1788	6	that	that	SCONJ
ftr-362	1788	7	the	the	DET
ftr-362	1788	8	payments	payment	NOUN
ftr-362	1788	9	were	be	AUX
ftr-362	1788	10	required	require	VERB
ftr-362	1788	11	to	to	PART
ftr-362	1788	12	be	be	AUX
ftr-362	1788	13	capitalized	capitalize	VERB
ftr-362	1788	14	under	under	ADP
ftr-362	1788	15	reg	reg	NOUN
ftr-362	1788	16	.	.	PUNCT
ftr-362	1789	1	§	§	PROPN
ftr-362	1789	2	1.263(a)-4(d)(2)(i	1.263(a)-4(d)(2)(i	PROPN
ftr-362	1789	3	)	)	PUNCT
ftr-362	1789	4	because	because	SCONJ
ftr-362	1789	5	a	a	DET
ftr-362	1789	6	financial	financial	ADJ
ftr-362	1789	7	interest	interest	NOUN
ftr-362	1789	8	was	be	AUX
ftr-362	1789	9	created	create	VERB
ftr-362	1789	10	or	or	CCONJ
ftr-362	1789	11	modified	modify	VERB
ftr-362	1789	12	.	.	PUNCT
ftr-362	1790	1	judge	judge	PROPN
ftr-362	1790	2	goeke	goeke	PROPN
ftr-362	1790	3	agreed	agree	VERB
ftr-362	1790	4	with	with	ADP
ftr-362	1790	5	the	the	DET
ftr-362	1790	6	irs	irs	PROPN
ftr-362	1790	7	that	that	SCONJ
ftr-362	1790	8	because	because	SCONJ
ftr-362	1790	9	the	the	DET
ftr-362	1790	10	payments	payment	NOUN
ftr-362	1790	11	were	be	AUX
ftr-362	1790	12	made	make	VERB
ftr-362	1790	13	to	to	PART
ftr-362	1790	14	modify	modify	VERB
ftr-362	1790	15	the	the	DET
ftr-362	1790	16	corporate	corporate	ADJ
ftr-362	1790	17	charter	charter	NOUN
ftr-362	1790	18	with	with	ADP
ftr-362	1790	19	respect	respect	NOUN
ftr-362	1790	20	to	to	ADP
ftr-362	1790	21	the	the	DET
ftr-362	1790	22	rights	right	NOUN
ftr-362	1790	23	of	of	ADP
ftr-362	1790	24	the	the	DET
ftr-362	1790	25	preferred	preferred	ADJ
ftr-362	1790	26	stock	stock	NOUN
ftr-362	1790	27	,	,	PUNCT
ftr-362	1790	28	the	the	DET
ftr-362	1790	29	payments	payment	NOUN
ftr-362	1790	30	were	be	AUX
ftr-362	1790	31	required	require	VERB
ftr-362	1790	32	to	to	PART
ftr-362	1790	33	be	be	AUX
ftr-362	1790	34	capitalized	capitalize	VERB
ftr-362	1790	35	under	under	ADP
ftr-362	1790	36	reg	reg	NOUN
ftr-362	1790	37	.	.	PUNCT
ftr-362	1791	1	§	§	PROPN
ftr-362	1791	2	1.263(a)-4(d)(2)(i	1.263(a)-4(d)(2)(i	PROPN
ftr-362	1791	3	)	)	PUNCT
ftr-362	1791	4	.	.	PUNCT
ftr-362	1792	1	however	however	ADV
ftr-362	1792	2	,	,	PUNCT
ftr-362	1792	3	he	he	PRON
ftr-362	1792	4	also	also	ADV
ftr-362	1792	5	concluded	conclude	VERB
ftr-362	1792	6	that	that	SCONJ
ftr-362	1792	7	the	the	DET
ftr-362	1792	8	exception	exception	NOUN
ftr-362	1792	9	to	to	ADP
ftr-362	1792	10	capitalization	capitalization	NOUN
ftr-362	1792	11	in	in	ADP
ftr-362	1792	12	reg	reg	NOUN
ftr-362	1792	13	.	.	PUNCT
ftr-362	1793	1	§	§	PROPN
ftr-362	1793	2	1.263(a)-4(f)(1	1.263(a)-4(f)(1	NUM
ftr-362	1793	3	)	)	PUNCT
ftr-362	1793	4	for	for	ADP
ftr-362	1793	5	payments	payment	NOUN
ftr-362	1793	6	the	the	DET
ftr-362	1793	7	benefit	benefit	NOUN
ftr-362	1793	8	of	of	ADP
ftr-362	1793	9	which	which	PRON
ftr-362	1793	10	does	do	AUX
ftr-362	1793	11	not	not	PART
ftr-362	1793	12	extend	extend	VERB
ftr-362	1793	13	beyond	beyond	ADP
ftr-362	1793	14	the	the	DET
ftr-362	1793	15	earlier	early	ADJ
ftr-362	1793	16	of	of	ADP
ftr-362	1793	17	(	(	PUNCT
ftr-362	1793	18	1	1	NUM
ftr-362	1793	19	)	)	PUNCT
ftr-362	1793	20	twelve	twelve	NUM
ftr-362	1793	21	months	month	NOUN
ftr-362	1793	22	,	,	PUNCT
ftr-362	1793	23	or	or	CCONJ
ftr-362	1793	24	(	(	PUNCT
ftr-362	1793	25	2	2	X
ftr-362	1793	26	)	)	PUNCT
ftr-362	1793	27	the	the	DET
ftr-362	1793	28	end	end	NOUN
ftr-362	1793	29	of	of	ADP
ftr-362	1793	30	the	the	DET
ftr-362	1793	31	following	follow	VERB
ftr-362	1793	32	taxable	taxable	ADJ
ftr-362	1793	33	year	year	NOUN
ftr-362	1793	34	applied	apply	VERB
ftr-362	1793	35	to	to	ADP
ftr-362	1793	36	the	the	DET
ftr-362	1793	37	initial	initial	ADJ
ftr-362	1793	38	and	and	CCONJ
ftr-362	1793	39	first	first	ADJ
ftr-362	1793	40	renewal	renewal	NOUN
ftr-362	1793	41	payments	payment	NOUN
ftr-362	1793	42	,	,	PUNCT
ftr-362	1793	43	but	but	CCONJ
ftr-362	1793	44	that	that	SCONJ
ftr-362	1793	45	an	an	DET
ftr-362	1793	46	exception	exception	NOUN
ftr-362	1793	47	to	to	ADP
ftr-362	1793	48	the	the	DET
ftr-362	1793	49	exception	exception	NOUN
ftr-362	1793	50	,	,	PUNCT
ftr-362	1793	51	and	and	CCONJ
ftr-362	1793	52	thus	thus	ADV
ftr-362	1793	53	§	§	PROPN
ftr-362	1793	54	263	263	NUM
ftr-362	1793	55	,	,	PUNCT
ftr-362	1793	56	applied	apply	VERB
ftr-362	1793	57	to	to	ADP
ftr-362	1793	58	the	the	DET
ftr-362	1793	59	renewal	renewal	NOUN
ftr-362	1793	60	payments	payment	NOUN
ftr-362	1793	61	under	under	ADP
ftr-362	1793	62	the	the	DET
ftr-362	1793	63	third	third	ADJ
ftr-362	1793	64	extension	extension	NOUN
ftr-362	1793	65	.	.	PUNCT
ftr-362	1794	1	reg	reg	NOUN
ftr-362	1794	2	.	.	PUNCT
ftr-362	1795	1	§	§	PROPN
ftr-362	1795	2	1.263(a)-4(f)(5)(i	1.263(a)-4(f)(5)(i	NUM
ftr-362	1795	3	)	)	PUNCT
ftr-362	1795	4	provides	provide	VERB
ftr-362	1795	5	that	that	SCONJ
ftr-362	1795	6	“	"	PUNCT
ftr-362	1795	7	the	the	DET
ftr-362	1795	8	duration	duration	NOUN
ftr-362	1795	9	of	of	ADP
ftr-362	1795	10	a	a	DET
ftr-362	1795	11	right	right	NOUN
ftr-362	1795	12	includes	include	VERB
ftr-362	1795	13	any	any	DET
ftr-362	1795	14	renewal	renewal	NOUN
ftr-362	1795	15	period	period	NOUN
ftr-362	1795	16	if	if	SCONJ
ftr-362	1795	17	all	all	PRON
ftr-362	1795	18	of	of	ADP
ftr-362	1795	19	the	the	DET
ftr-362	1795	20	facts	fact	NOUN
ftr-362	1795	21	and	and	CCONJ
ftr-362	1795	22	circumstances	circumstance	NOUN
ftr-362	1795	23	in	in	ADP
ftr-362	1795	24	existence	existence	NOUN
ftr-362	1795	25	during	during	ADP
ftr-362	1795	26	the	the	DET
ftr-362	1795	27	taxable	taxable	ADJ
ftr-362	1795	28	year	year	NOUN
ftr-362	1795	29	in	in	ADP
ftr-362	1795	30	which	which	PRON
ftr-362	1795	31	the	the	DET
ftr-362	1795	32	right	right	NOUN
ftr-362	1795	33	is	be	AUX
ftr-362	1795	34	created	create	VERB
ftr-362	1795	35	indicate	indicate	VERB
ftr-362	1795	36	a	a	DET
ftr-362	1795	37	reasonable	reasonable	ADJ
ftr-362	1795	38	expectancy	expectancy	NOUN
ftr-362	1795	39	of	of	ADP
ftr-362	1795	40	renewal	renewal	NOUN
ftr-362	1795	41	.	.	PUNCT
ftr-362	1795	42	”	"	PUNCT
ftr-362	1796	1	because	because	SCONJ
ftr-362	1796	2	any	any	DET
ftr-362	1796	3	two	two	NUM
ftr-362	1796	4	deferral	deferral	ADJ
ftr-362	1796	5	periods	period	NOUN
ftr-362	1796	6	considered	consider	VERB
ftr-362	1796	7	together	together	ADV
ftr-362	1796	8	lasted	last	VERB
ftr-362	1796	9	longer	long	ADV
ftr-362	1796	10	than	than	ADP
ftr-362	1796	11	12	12	NUM
ftr-362	1796	12	months	month	NOUN
ftr-362	1796	13	,	,	PUNCT
ftr-362	1796	14	if	if	SCONJ
ftr-362	1796	15	there	there	PRON
ftr-362	1796	16	was	be	VERB
ftr-362	1796	17	a	a	DET
ftr-362	1796	18	reasonable	reasonable	ADJ
ftr-362	1796	19	expectancy	expectancy	NOUN
ftr-362	1796	20	of	of	ADP
ftr-362	1796	21	renewal	renewal	NOUN
ftr-362	1796	22	(	(	PUNCT
ftr-362	1796	23	extension	extension	NOUN
ftr-362	1796	24	)	)	PUNCT
ftr-362	1796	25	of	of	ADP
ftr-362	1796	26	the	the	DET
ftr-362	1796	27	forbearance	forbearance	NOUN
ftr-362	1796	28	agreement	agreement	NOUN
ftr-362	1796	29	,	,	PUNCT
ftr-362	1796	30	the	the	DET
ftr-362	1796	31	12	12	NUM
ftr-362	1796	32	-	-	PUNCT
ftr-362	1796	33	month	month	NOUN
ftr-362	1796	34	rule	rule	NOUN
ftr-362	1796	35	would	would	AUX
ftr-362	1796	36	not	not	PART
ftr-362	1796	37	apply	apply	VERB
ftr-362	1796	38	.	.	PUNCT
ftr-362	1797	1	applying	apply	VERB
ftr-362	1797	2	the	the	DET
ftr-362	1797	3	five	five	NUM
ftr-362	1797	4	-	-	PUNCT
ftr-362	1797	5	factor	factor	NOUN
ftr-362	1797	6	test	test	NOUN
ftr-362	1797	7	of	of	ADP
ftr-362	1797	8	reg	reg	NOUN
ftr-362	1797	9	.	.	PUNCT
ftr-362	1798	1	§	§	PROPN
ftr-362	1798	2	1.263(a)-4(f)(5)(ii	1.263(a)-4(f)(5)(ii	NUM
ftr-362	1798	3	)	)	PUNCT
ftr-362	1798	4	to	to	PART
ftr-362	1798	5	determine	determine	VERB
ftr-362	1798	6	if	if	SCONJ
ftr-362	1798	7	there	there	PRON
ftr-362	1798	8	was	be	VERB
ftr-362	1798	9	a	a	DET
ftr-362	1798	10	reasonable	reasonable	ADJ
ftr-362	1798	11	expectation	expectation	NOUN
ftr-362	1798	12	of	of	ADP
ftr-362	1798	13	renewal	renewal	NOUN
ftr-362	1798	14	–	–	PUNCT
ftr-362	1798	15	(	(	PUNCT
ftr-362	1798	16	1	1	X
ftr-362	1798	17	)	)	PUNCT
ftr-362	1798	18	renewal	renewal	NOUN
ftr-362	1798	19	history	history	NOUN
ftr-362	1798	20	,	,	PUNCT
ftr-362	1798	21	(	(	PUNCT
ftr-362	1798	22	2	2	X
ftr-362	1798	23	)	)	PUNCT
ftr-362	1798	24	economics	economic	NOUN
ftr-362	1798	25	of	of	ADP
ftr-362	1798	26	the	the	DET
ftr-362	1798	27	transaction	transaction	NOUN
ftr-362	1798	28	,	,	PUNCT
ftr-362	1798	29	(	(	PUNCT
ftr-362	1798	30	3	3	X
ftr-362	1798	31	)	)	PUNCT
ftr-362	1798	32	likelihood	likelihood	NOUN
ftr-362	1798	33	of	of	ADP
ftr-362	1798	34	renewal	renewal	NOUN
ftr-362	1798	35	by	by	ADP
ftr-362	1798	36	the	the	DET
ftr-362	1798	37	other	other	ADJ
ftr-362	1798	38	party	party	NOUN
ftr-362	1798	39	,	,	PUNCT
ftr-362	1798	40	(	(	PUNCT
ftr-362	1798	41	4	4	X
ftr-362	1798	42	)	)	PUNCT
ftr-362	1798	43	terms	term	NOUN
ftr-362	1798	44	of	of	ADP
ftr-362	1798	45	renewal	renewal	NOUN
ftr-362	1798	46	,	,	PUNCT
ftr-362	1798	47	and	and	CCONJ
ftr-362	1798	48	(	(	PUNCT
ftr-362	1798	49	5	5	X
ftr-362	1798	50	)	)	PUNCT
ftr-362	1798	51	terminations	termination	NOUN
ftr-362	1798	52	–	–	PUNCT
ftr-362	1798	53	in	in	ADP
ftr-362	1798	54	light	light	NOUN
ftr-362	1798	55	of	of	ADP
ftr-362	1798	56	the	the	DET
ftr-362	1798	57	corporation	corporation	NOUN
ftr-362	1798	58	’s	’s	PART
ftr-362	1798	59	financial	financial	ADJ
ftr-362	1798	60	condition	condition	NOUN
ftr-362	1798	61	,	,	PUNCT
ftr-362	1798	62	judge	judge	PROPN
ftr-362	1798	63	goeke	goeke	PROPN
ftr-362	1798	64	concluded	conclude	VERB
ftr-362	1798	65	that	that	SCONJ
ftr-362	1798	66	there	there	PRON
ftr-362	1798	67	was	be	VERB
ftr-362	1798	68	no	no	DET
ftr-362	1798	69	reasonable	reasonable	ADJ
ftr-362	1798	70	expectation	expectation	NOUN
ftr-362	1798	71	of	of	ADP
ftr-362	1798	72	renewal	renewal	NOUN
ftr-362	1798	73	for	for	ADP
ftr-362	1798	74	the	the	DET
ftr-362	1798	75	initial	initial	ADJ
ftr-362	1798	76	agreement	agreement	NOUN
ftr-362	1798	77	and	and	CCONJ
ftr-362	1798	78	first	first	ADJ
ftr-362	1798	79	renewal	renewal	NOUN
ftr-362	1798	80	,	,	PUNCT
ftr-362	1798	81	but	but	CCONJ
ftr-362	1798	82	that	that	SCONJ
ftr-362	1798	83	there	there	PRON
ftr-362	1798	84	was	be	VERB
ftr-362	1798	85	such	such	DET
ftr-362	1798	86	an	an	DET
ftr-362	1798	87	expectation	expectation	NOUN
ftr-362	1798	88	at	at	ADP
ftr-362	1798	89	the	the	DET
ftr-362	1798	90	time	time	NOUN
ftr-362	1798	91	of	of	ADP
ftr-362	1798	92	the	the	DET
ftr-362	1798	93	second	second	ADJ
ftr-362	1798	94	renewal	renewal	NOUN
ftr-362	1798	95	agreement	agreement	NOUN
ftr-362	1798	96	and	and	CCONJ
ftr-362	1798	97	the	the	PRON
ftr-362	1798	98	at	at	ADP
ftr-362	1798	99	the	the	DET
ftr-362	1798	100	payments	payment	NOUN
ftr-362	1798	101	made	make	VERB
ftr-362	1798	102	under	under	ADP
ftr-362	1798	103	the	the	DET
ftr-362	1798	104	second	second	ADJ
ftr-362	1798	105	renewal	renewal	NOUN
ftr-362	1798	106	agreement	agreement	NOUN
ftr-362	1798	107	had	have	VERB
ftr-362	1798	108	to	to	PART
ftr-362	1798	109	be	be	AUX
ftr-362	1798	110	capitalized	capitalize	VERB
ftr-362	1798	111	.	.	PUNCT
ftr-362	1799	1	c.	c.	NOUN
ftr-362	1799	2	liquidations	liquidation	NOUN
ftr-362	1799	3	there	there	PRON
ftr-362	1799	4	were	be	VERB
ftr-362	1799	5	no	no	DET
ftr-362	1799	6	significant	significant	ADJ
ftr-362	1799	7	developments	development	NOUN
ftr-362	1799	8	regarding	regard	VERB
ftr-362	1799	9	this	this	DET
ftr-362	1799	10	topic	topic	NOUN
ftr-362	1799	11	during	during	ADP
ftr-362	1799	12	2010	2010	NUM
ftr-362	1799	13	.	.	PUNCT
ftr-362	1800	1	d.	d.	PROPN
ftr-362	1800	2	s	s	PROPN
ftr-362	1800	3	corporations	corporation	NOUN
ftr-362	1800	4	1	1	X
ftr-362	1800	5	.	.	PUNCT
ftr-362	1800	6	disregarded	disregard	VERB
ftr-362	1800	7	qsub	qsub	PROPN
ftr-362	1800	8	is	be	AUX
ftr-362	1800	9	still	still	ADV
ftr-362	1800	10	a	a	DET
ftr-362	1800	11	bank	bank	NOUN
ftr-362	1800	12	subject	subject	NOUN
ftr-362	1800	13	to	to	ADP
ftr-362	1800	14	reduced	reduce	VERB
ftr-362	1800	15	interest	interest	NOUN
ftr-362	1800	16	deductions	deduction	NOUN
ftr-362	1800	17	for	for	ADP
ftr-362	1800	18	interest	interest	NOUN
ftr-362	1800	19	incurred	incur	VERB
ftr-362	1800	20	to	to	PART
ftr-362	1800	21	carry	carry	VERB
ftr-362	1800	22	tax	tax	NOUN
ftr-362	1800	23	-	-	PUNCT
ftr-362	1800	24	exempt	exempt	ADJ
ftr-362	1800	25	obligations	obligation	NOUN
ftr-362	1800	26	.	.	PUNCT
ftr-362	1801	1	vainisi	vainisi	PROPN
ftr-362	1801	2	v.	v.	ADP
ftr-362	1801	3	commissioner	commissioner	PROPN
ftr-362	1801	4	,	,	PUNCT
ftr-362	1801	5	132	132	NUM
ftr-362	1801	6	t.c	t.c	NOUN
ftr-362	1801	7	.	.	PROPN
ftr-362	1801	8	1	1	NUM
ftr-362	1801	9	(	(	PUNCT
ftr-362	1801	10	1/15/09	1/15/09	NUM
ftr-362	1801	11	)	)	PUNCT
ftr-362	1801	12	.	.	PUNCT
ftr-362	1802	1	sections	section	NOUN
ftr-362	1802	2	291(a)(3	291(a)(3	NOUN
ftr-362	1802	3	)	)	PUNCT
ftr-362	1802	4	,	,	PUNCT
ftr-362	1802	5	(	(	PUNCT
ftr-362	1802	6	e)(1)(b	e)(1)(b	NUM
ftr-362	1802	7	)	)	PUNCT
ftr-362	1802	8	,	,	PUNCT
ftr-362	1802	9	and	and	CCONJ
ftr-362	1802	10	265(b)(3	265(b)(3	X
ftr-362	1802	11	)	)	PUNCT
ftr-362	1802	12	disallow	disallow	ADJ
ftr-362	1802	13	interest	interest	NOUN
ftr-362	1802	14	deductions	deduction	NOUN
ftr-362	1802	15	of	of	ADP
ftr-362	1802	16	a	a	DET
ftr-362	1802	17	financial	financial	ADJ
ftr-362	1802	18	institution	institution	NOUN
ftr-362	1802	19	incurred	incur	VERB
ftr-362	1802	20	to	to	PART
ftr-362	1802	21	carry	carry	VERB
ftr-362	1802	22	tax	tax	NOUN
ftr-362	1802	23	-	-	PUNCT
ftr-362	1802	24	exempt	exempt	ADJ
ftr-362	1802	25	obligations	obligation	NOUN
ftr-362	1802	26	,	,	PUNCT
ftr-362	1802	27	but	but	CCONJ
ftr-362	1802	28	allow	allow	VERB
ftr-362	1802	29	an	an	DET
ftr-362	1802	30	80	80	NUM
ftr-362	1802	31	percent	percent	NOUN
ftr-362	1802	32	deduction	deduction	NOUN
ftr-362	1802	33	for	for	ADP
ftr-362	1802	34	interest	interest	NOUN
ftr-362	1802	35	on	on	ADP
ftr-362	1802	36	tax	tax	NOUN
ftr-362	1802	37	-	-	PUNCT
ftr-362	1802	38	exempts	exempt	NOUN
ftr-362	1802	39	acquired	acquire	VERB
ftr-362	1802	40	after	after	ADP
ftr-362	1802	41	12/31/82	12/31/82	NUM
ftr-362	1802	42	,	,	PUNCT
ftr-362	1802	43	and	and	CCONJ
ftr-362	1802	44	before	before	ADP
ftr-362	1802	45	8/7/86	8/7/86	NUM
ftr-362	1802	46	,	,	PUNCT
ftr-362	1802	47	and	and	CCONJ
ftr-362	1802	48	for	for	ADP
ftr-362	1802	49	certain	certain	ADJ
ftr-362	1802	50	qualified	qualified	ADJ
ftr-362	1802	51	tax	tax	NOUN
ftr-362	1802	52	exempt	exempt	ADJ
ftr-362	1802	53	obligations	obligation	NOUN
ftr-362	1802	54	as	as	SCONJ
ftr-362	1802	55	defined	define	VERB
ftr-362	1802	56	in	in	ADP
ftr-362	1802	57	654	654	NUM
ftr-362	1802	58	florida	florida	PROPN
ftr-362	1802	59	tax	tax	NOUN
ftr-362	1802	60	review	review	NOUN
ftr-362	1803	1	[	[	X
ftr-362	1803	2	vol	vol	NOUN
ftr-362	1803	3	.	.	PUNCT
ftr-362	1803	4	10:9	10:9	NUM
ftr-362	1803	5	§	§	PROPN
ftr-362	1803	6	265(b)(3)(b	265(b)(3)(b	NUM
ftr-362	1803	7	)	)	PUNCT
ftr-362	1803	8	.	.	PUNCT
ftr-362	1804	1	section	section	NOUN
ftr-362	1804	2	1361	1361	NUM
ftr-362	1804	3	allows	allow	VERB
ftr-362	1804	4	certain	certain	ADJ
ftr-362	1804	5	financial	financial	ADJ
ftr-362	1804	6	institutions	institution	NOUN
ftr-362	1804	7	to	to	PART
ftr-362	1804	8	elect	elect	VERB
ftr-362	1804	9	to	to	PART
ftr-362	1804	10	be	be	AUX
ftr-362	1804	11	treated	treat	VERB
ftr-362	1804	12	as	as	ADP
ftr-362	1804	13	an	an	DET
ftr-362	1804	14	s	s	NOUN
ftr-362	1804	15	corporation	corporation	NOUN
ftr-362	1804	16	,	,	PUNCT
ftr-362	1804	17	and	and	CCONJ
ftr-362	1804	18	further	far	ADV
ftr-362	1804	19	allows	allow	VERB
ftr-362	1804	20	an	an	DET
ftr-362	1804	21	s	s	NOUN
ftr-362	1804	22	corporation	corporation	NOUN
ftr-362	1804	23	to	to	PART
ftr-362	1804	24	treat	treat	VERB
ftr-362	1804	25	a	a	DET
ftr-362	1804	26	financial	financial	ADJ
ftr-362	1804	27	institution	institution	NOUN
ftr-362	1804	28	as	as	ADP
ftr-362	1804	29	a	a	DET
ftr-362	1804	30	qualified	qualified	ADJ
ftr-362	1804	31	s	s	PART
ftr-362	1804	32	corporation	corporation	NOUN
ftr-362	1804	33	subsidiary	subsidiary	NOUN
ftr-362	1804	34	(	(	PUNCT
ftr-362	1804	35	qsub	qsub	PROPN
ftr-362	1804	36	)	)	PUNCT
ftr-362	1804	37	.	.	PUNCT
ftr-362	1805	1	under	under	ADP
ftr-362	1805	2	§	§	PROPN
ftr-362	1805	3	1361(b)(3)(a	1361(b)(3)(a	NUM
ftr-362	1805	4	)	)	PUNCT
ftr-362	1805	5	,	,	PUNCT
ftr-362	1805	6	a	a	DET
ftr-362	1805	7	qsub	qsub	NOUN
ftr-362	1805	8	is	be	AUX
ftr-362	1805	9	not	not	PART
ftr-362	1805	10	treated	treat	VERB
ftr-362	1805	11	as	as	ADP
ftr-362	1805	12	a	a	DET
ftr-362	1805	13	separate	separate	ADJ
ftr-362	1805	14	corporation	corporation	NOUN
ftr-362	1805	15	except	except	SCONJ
ftr-362	1805	16	as	as	SCONJ
ftr-362	1805	17	provided	provide	VERB
ftr-362	1805	18	in	in	ADP
ftr-362	1805	19	regulations	regulation	NOUN
ftr-362	1805	20	.	.	PUNCT
ftr-362	1806	1	reg	reg	NOUN
ftr-362	1806	2	.	.	PUNCT
ftr-362	1807	1	§	§	PROPN
ftr-362	1807	2	1.1361	1.1361	NUM
ftr-362	1807	3	-	-	PUNCT
ftr-362	1807	4	4(a)(3	4(a)(3	NUM
ftr-362	1807	5	)	)	PUNCT
ftr-362	1807	6	provides	provide	VERB
ftr-362	1807	7	that	that	SCONJ
ftr-362	1807	8	in	in	ADP
ftr-362	1807	9	the	the	DET
ftr-362	1807	10	case	case	NOUN
ftr-362	1807	11	of	of	ADP
ftr-362	1807	12	a	a	DET
ftr-362	1807	13	bank	bank	NOUN
ftr-362	1807	14	that	that	PRON
ftr-362	1807	15	is	be	AUX
ftr-362	1807	16	an	an	DET
ftr-362	1807	17	s	s	NOUN
ftr-362	1807	18	corporation	corporation	NOUN
ftr-362	1807	19	or	or	CCONJ
ftr-362	1807	20	a	a	DET
ftr-362	1807	21	qsub	qsub	NOUN
ftr-362	1807	22	of	of	ADP
ftr-362	1807	23	an	an	DET
ftr-362	1807	24	s	s	NOUN
ftr-362	1807	25	corporation	corporation	NOUN
ftr-362	1807	26	,	,	PUNCT
ftr-362	1807	27	any	any	DET
ftr-362	1807	28	special	special	ADJ
ftr-362	1807	29	rules	rule	NOUN
ftr-362	1807	30	applicable	applicable	ADJ
ftr-362	1807	31	to	to	ADP
ftr-362	1807	32	banks	bank	NOUN
ftr-362	1807	33	will	will	AUX
ftr-362	1807	34	apply	apply	VERB
ftr-362	1807	35	to	to	ADP
ftr-362	1807	36	an	an	DET
ftr-362	1807	37	s	s	NOUN
ftr-362	1807	38	corporation	corporation	NOUN
ftr-362	1807	39	or	or	CCONJ
ftr-362	1807	40	a	a	DET
ftr-362	1807	41	qsub	qsub	NOUN
ftr-362	1807	42	that	that	PRON
ftr-362	1807	43	is	be	AUX
ftr-362	1807	44	a	a	DET
ftr-362	1807	45	bank	bank	NOUN
ftr-362	1807	46	.	.	PUNCT
ftr-362	1808	1	the	the	DET
ftr-362	1808	2	court	court	NOUN
ftr-362	1808	3	(	(	PUNCT
ftr-362	1808	4	judge	judge	PROPN
ftr-362	1808	5	foley	foley	PROPN
ftr-362	1808	6	)	)	PUNCT
ftr-362	1808	7	held	hold	VERB
ftr-362	1808	8	that	that	SCONJ
ftr-362	1808	9	under	under	ADP
ftr-362	1808	10	these	these	DET
ftr-362	1808	11	provisions	provision	NOUN
ftr-362	1808	12	the	the	DET
ftr-362	1808	13	limitations	limitation	NOUN
ftr-362	1808	14	of	of	ADP
ftr-362	1808	15	§	§	PROPN
ftr-362	1808	16	291(a)(3	291(a)(3	NOUN
ftr-362	1808	17	)	)	PUNCT
ftr-362	1808	18	are	be	AUX
ftr-362	1808	19	applicable	applicable	ADJ
ftr-362	1808	20	to	to	ADP
ftr-362	1808	21	interest	interest	NOUN
ftr-362	1808	22	deductions	deduction	NOUN
ftr-362	1808	23	claimed	claim	VERB
ftr-362	1808	24	by	by	ADP
ftr-362	1808	25	a	a	DET
ftr-362	1808	26	parent	parent	NOUN
ftr-362	1808	27	s	s	PART
ftr-362	1808	28	corporation	corporation	NOUN
ftr-362	1808	29	for	for	ADP
ftr-362	1808	30	interest	interest	NOUN
ftr-362	1808	31	expense	expense	NOUN
ftr-362	1808	32	generated	generate	VERB
ftr-362	1808	33	by	by	ADP
ftr-362	1808	34	the	the	DET
ftr-362	1808	35	s	s	PROPN
ftr-362	1808	36	corporation	corporation	NOUN
ftr-362	1808	37	’s	’s	PART
ftr-362	1808	38	qsub	qsub	PROPN
ftr-362	1808	39	bank	bank	PROPN
ftr-362	1808	40	.	.	PUNCT
ftr-362	1809	1	the	the	DET
ftr-362	1809	2	court	court	NOUN
ftr-362	1809	3	also	also	ADV
ftr-362	1809	4	held	hold	VERB
ftr-362	1809	5	that	that	SCONJ
ftr-362	1809	6	reg	reg	NOUN
ftr-362	1809	7	.	.	PUNCT
ftr-362	1810	1	§	§	PROPN
ftr-362	1810	2	1.1361	1.1361	NUM
ftr-362	1810	3	-	-	PUNCT
ftr-362	1810	4	4(a)(3	4(a)(3	NUM
ftr-362	1810	5	)	)	PUNCT
ftr-362	1810	6	is	be	AUX
ftr-362	1810	7	consistent	consistent	ADJ
ftr-362	1810	8	with	with	ADP
ftr-362	1810	9	the	the	DET
ftr-362	1810	10	enactment	enactment	NOUN
ftr-362	1810	11	of	of	ADP
ftr-362	1810	12	§	§	PROPN
ftr-362	1810	13	1361(b)(3)(a	1361(b)(3)(a	NUM
ftr-362	1810	14	)	)	PUNCT
ftr-362	1810	15	and	and	CCONJ
ftr-362	1810	16	its	its	PRON
ftr-362	1810	17	legislative	legislative	ADJ
ftr-362	1810	18	history	history	NOUN
ftr-362	1810	19	.	.	PUNCT
ftr-362	1811	1	a.	a.	NOUN
ftr-362	1812	1	but	but	CCONJ
ftr-362	1812	2	in	in	ADP
ftr-362	1812	3	the	the	DET
ftr-362	1812	4	seventh	seventh	ADJ
ftr-362	1812	5	circuit	circuit	NOUN
ftr-362	1812	6	judge	judge	NOUN
ftr-362	1812	7	posner	posner	NOUN
ftr-362	1812	8	sees	see	VERB
ftr-362	1812	9	things	thing	NOUN
ftr-362	1812	10	differently	differently	ADV
ftr-362	1812	11	,	,	PUNCT
ftr-362	1812	12	as	as	SCONJ
ftr-362	1812	13	he	he	PRON
ftr-362	1812	14	often	often	ADV
ftr-362	1812	15	does	do	VERB
ftr-362	1812	16	,	,	PUNCT
ftr-362	1812	17	and	and	CCONJ
ftr-362	1812	18	s	s	AUX
ftr-362	1812	19	corporation	corporation	NOUN
ftr-362	1812	20	banks	bank	NOUN
ftr-362	1812	21	in	in	ADP
ftr-362	1812	22	illinois	illinois	PROPN
ftr-362	1812	23	,	,	PUNCT
ftr-362	1812	24	indiana	indiana	PROPN
ftr-362	1812	25	,	,	PUNCT
ftr-362	1812	26	and	and	CCONJ
ftr-362	1812	27	wisconsin	wisconsin	PROPN
ftr-362	1812	28	gain	gain	VERB
ftr-362	1812	29	a	a	DET
ftr-362	1812	30	competitive	competitive	ADJ
ftr-362	1812	31	advantage	advantage	NOUN
ftr-362	1812	32	over	over	ADP
ftr-362	1812	33	c	c	NOUN
ftr-362	1812	34	corporation	corporation	NOUN
ftr-362	1812	35	banks	bank	NOUN
ftr-362	1812	36	.	.	PUNCT
ftr-362	1813	1	vainisi	vainisi	PROPN
ftr-362	1813	2	v.	v.	ADP
ftr-362	1813	3	commissioner	commissioner	PROPN
ftr-362	1813	4	,	,	PUNCT
ftr-362	1813	5	599	599	NUM
ftr-362	1813	6	f.3d	f.3d	NUM
ftr-362	1813	7	567	567	NUM
ftr-362	1813	8	(	(	PUNCT
ftr-362	1813	9	7th	7th	ADJ
ftr-362	1813	10	cir	cir	NOUN
ftr-362	1813	11	.	.	PUNCT
ftr-362	1814	1	3/17/10	3/17/10	NUM
ftr-362	1814	2	)	)	PUNCT
ftr-362	1814	3	.	.	PUNCT
ftr-362	1815	1	the	the	DET
ftr-362	1815	2	tax	tax	NOUN
ftr-362	1815	3	court	court	NOUN
ftr-362	1815	4	’s	’s	PART
ftr-362	1815	5	decision	decision	NOUN
ftr-362	1815	6	was	be	AUX
ftr-362	1815	7	reversed	reverse	VERB
ftr-362	1815	8	on	on	ADP
ftr-362	1815	9	appeal	appeal	NOUN
ftr-362	1815	10	.	.	PUNCT
ftr-362	1816	1	judge	judge	NOUN
ftr-362	1816	2	posner	posner	PROPN
ftr-362	1816	3	noted	note	VERB
ftr-362	1816	4	that	that	SCONJ
ftr-362	1816	5	by	by	ADP
ftr-362	1816	6	virtue	virtue	NOUN
ftr-362	1816	7	of	of	ADP
ftr-362	1816	8	§	§	PROPN
ftr-362	1816	9	1363(b)(4	1363(b)(4	NUM
ftr-362	1816	10	)	)	PUNCT
ftr-362	1816	11	,	,	PUNCT
ftr-362	1816	12	§	§	PROPN
ftr-362	1816	13	291	291	NUM
ftr-362	1816	14	applies	apply	VERB
ftr-362	1816	15	to	to	ADP
ftr-362	1816	16	an	an	DET
ftr-362	1816	17	s	s	NOUN
ftr-362	1816	18	corporation	corporation	NOUN
ftr-362	1816	19	only	only	ADV
ftr-362	1816	20	if	if	SCONJ
ftr-362	1816	21	it	it	PRON
ftr-362	1816	22	had	have	AUX
ftr-362	1816	23	been	be	AUX
ftr-362	1816	24	a	a	DET
ftr-362	1816	25	c	c	NOUN
ftr-362	1816	26	corporation	corporation	NOUN
ftr-362	1816	27	within	within	ADP
ftr-362	1816	28	three	three	NUM
ftr-362	1816	29	years	year	NOUN
ftr-362	1816	30	preceding	precede	VERB
ftr-362	1816	31	the	the	DET
ftr-362	1816	32	taxable	taxable	ADJ
ftr-362	1816	33	year	year	NOUN
ftr-362	1816	34	in	in	ADP
ftr-362	1816	35	question	question	NOUN
ftr-362	1816	36	.	.	PUNCT
ftr-362	1817	1	because	because	SCONJ
ftr-362	1817	2	the	the	DET
ftr-362	1817	3	taxpayer	taxpayer	NOUN
ftr-362	1817	4	’s	’s	PART
ftr-362	1817	5	s	s	PROPN
ftr-362	1817	6	corporation	corporation	NOUN
ftr-362	1817	7	had	have	AUX
ftr-362	1817	8	not	not	PART
ftr-362	1817	9	been	be	AUX
ftr-362	1817	10	a	a	DET
ftr-362	1817	11	c	c	NOUN
ftr-362	1817	12	corporation	corporation	NOUN
ftr-362	1817	13	within	within	ADP
ftr-362	1817	14	the	the	DET
ftr-362	1817	15	preceding	precede	VERB
ftr-362	1817	16	three	three	NUM
ftr-362	1817	17	taxable	taxable	ADJ
ftr-362	1817	18	years	year	NOUN
ftr-362	1817	19	,	,	PUNCT
ftr-362	1817	20	§	§	PROPN
ftr-362	1817	21	291	291	NUM
ftr-362	1817	22	could	could	AUX
ftr-362	1817	23	not	not	PART
ftr-362	1817	24	apply	apply	VERB
ftr-362	1817	25	.	.	PUNCT
ftr-362	1818	1	nothing	nothing	PRON
ftr-362	1818	2	in	in	ADP
ftr-362	1818	3	reg	reg	NOUN
ftr-362	1818	4	.	.	PUNCT
ftr-362	1819	1	§	§	PROPN
ftr-362	1819	2	1.1361	1.1361	NUM
ftr-362	1819	3	-	-	PUNCT
ftr-362	1819	4	4(a)(3	4(a)(3	NUM
ftr-362	1819	5	)	)	PUNCT
ftr-362	1819	6	could	could	AUX
ftr-362	1819	7	change	change	VERB
ftr-362	1819	8	that	that	DET
ftr-362	1819	9	result	result	NOUN
ftr-362	1819	10	.	.	PUNCT
ftr-362	1820	1	he	he	PRON
ftr-362	1820	2	rejected	reject	VERB
ftr-362	1820	3	the	the	DET
ftr-362	1820	4	government	government	NOUN
ftr-362	1820	5	’s	’s	PART
ftr-362	1820	6	argument	argument	NOUN
ftr-362	1820	7	that	that	SCONJ
ftr-362	1820	8	because	because	SCONJ
ftr-362	1820	9	§	§	PROPN
ftr-362	1820	10	291	291	NUM
ftr-362	1820	11	was	be	AUX
ftr-362	1820	12	enacted	enact	VERB
ftr-362	1820	13	before	before	SCONJ
ftr-362	1820	14	a	a	DET
ftr-362	1820	15	bank	bank	NOUN
ftr-362	1820	16	could	could	AUX
ftr-362	1820	17	elect	elect	VERB
ftr-362	1820	18	to	to	PART
ftr-362	1820	19	be	be	AUX
ftr-362	1820	20	an	an	DET
ftr-362	1820	21	s	s	NOUN
ftr-362	1820	22	corporation	corporation	NOUN
ftr-362	1820	23	or	or	CCONJ
ftr-362	1820	24	a	a	DET
ftr-362	1820	25	qsub	qsub	PROPN
ftr-362	1820	26	,	,	PUNCT
ftr-362	1820	27	congress	congress	PROPN
ftr-362	1820	28	did	do	AUX
ftr-362	1820	29	not	not	PART
ftr-362	1820	30	intend	intend	VERB
ftr-362	1820	31	§	§	PROPN
ftr-362	1820	32	1363(b)(4	1363(b)(4	NUM
ftr-362	1820	33	)	)	PUNCT
ftr-362	1820	34	to	to	PART
ftr-362	1820	35	prevent	prevent	VERB
ftr-362	1820	36	the	the	DET
ftr-362	1820	37	application	application	NOUN
ftr-362	1820	38	of	of	ADP
ftr-362	1820	39	§	§	PROPN
ftr-362	1820	40	291	291	NUM
ftr-362	1820	41	to	to	ADP
ftr-362	1820	42	a	a	DET
ftr-362	1820	43	bank	bank	NOUN
ftr-362	1820	44	and	and	CCONJ
ftr-362	1820	45	that	that	SCONJ
ftr-362	1820	46	the	the	DET
ftr-362	1820	47	treasury	treasury	NOUN
ftr-362	1820	48	thus	thus	ADV
ftr-362	1820	49	was	be	AUX
ftr-362	1820	50	authorized	authorize	VERB
ftr-362	1820	51	to	to	PART
ftr-362	1820	52	rescind	rescind	VERB
ftr-362	1820	53	that	that	DET
ftr-362	1820	54	application	application	NOUN
ftr-362	1820	55	by	by	ADP
ftr-362	1820	56	regulation	regulation	NOUN
ftr-362	1820	57	.	.	PUNCT
ftr-362	1821	1	instead	instead	ADV
ftr-362	1821	2	,	,	PUNCT
ftr-362	1821	3	he	he	PRON
ftr-362	1821	4	concluded	conclude	VERB
ftr-362	1821	5	that	that	SCONJ
ftr-362	1821	6	the	the	DET
ftr-362	1821	7	regulation	regulation	NOUN
ftr-362	1821	8	“	"	PUNCT
ftr-362	1821	9	merely	merely	ADV
ftr-362	1821	10	requires	require	VERB
ftr-362	1821	11	that	that	SCONJ
ftr-362	1821	12	the	the	DET
ftr-362	1821	13	special	special	ADJ
ftr-362	1821	14	banking	banking	NOUN
ftr-362	1821	15	rules	rule	NOUN
ftr-362	1821	16	be	be	AUX
ftr-362	1821	17	applied	apply	VERB
ftr-362	1821	18	to	to	ADP
ftr-362	1821	19	banks	bank	NOUN
ftr-362	1821	20	that	that	PRON
ftr-362	1821	21	are	be	AUX
ftr-362	1821	22	s	s	NOUN
ftr-362	1821	23	corporations	corporation	NOUN
ftr-362	1821	24	or	or	CCONJ
ftr-362	1821	25	qsubs	qsub	NOUN
ftr-362	1821	26	at	at	ADP
ftr-362	1821	27	the	the	DET
ftr-362	1821	28	corporate	corporate	ADJ
ftr-362	1821	29	level	level	NOUN
ftr-362	1821	30	so	so	SCONJ
ftr-362	1821	31	that	that	SCONJ
ftr-362	1821	32	a	a	DET
ftr-362	1821	33	bank	bank	NOUN
ftr-362	1821	34	’s	’s	PART
ftr-362	1821	35	s	s	NOUN
ftr-362	1821	36	corporation	corporation	NOUN
ftr-362	1821	37	status	status	NOUN
ftr-362	1821	38	will	will	AUX
ftr-362	1821	39	not	not	PART
ftr-362	1821	40	emasculate	emasculate	VERB
ftr-362	1821	41	the	the	DET
ftr-362	1821	42	rules	rule	NOUN
ftr-362	1821	43	.	.	PUNCT
ftr-362	1821	44	...	...	PUNCT
ftr-362	1822	1	but	but	CCONJ
ftr-362	1822	2	nothing	nothing	PRON
ftr-362	1822	3	...	...	PUNCT
ftr-362	1822	4	suggests	suggest	VERB
ftr-362	1822	5	that	that	SCONJ
ftr-362	1822	6	section	section	NOUN
ftr-362	1822	7	1363(b)(4	1363(b)(4	NUM
ftr-362	1822	8	)	)	PUNCT
ftr-362	1822	9	is	be	AUX
ftr-362	1822	10	to	to	PART
ftr-362	1822	11	be	be	AUX
ftr-362	1822	12	overridden	overridden	ADJ
ftr-362	1822	13	with	with	ADP
ftr-362	1822	14	regard	regard	NOUN
ftr-362	1822	15	to	to	ADP
ftr-362	1822	16	banks	bank	NOUN
ftr-362	1822	17	.	.	PUNCT
ftr-362	1822	18	”	"	PUNCT
ftr-362	1823	1	he	he	PRON
ftr-362	1823	2	went	go	VERB
ftr-362	1823	3	on	on	ADP
ftr-362	1823	4	to	to	PART
ftr-362	1823	5	reject	reject	VERB
ftr-362	1823	6	the	the	DET
ftr-362	1823	7	government	government	NOUN
ftr-362	1823	8	’s	’s	PART
ftr-362	1823	9	argument	argument	NOUN
ftr-362	1823	10	as	as	SCONJ
ftr-362	1823	11	follows	follow	VERB
ftr-362	1823	12	:	:	PUNCT
ftr-362	1823	13	missing	miss	VERB
ftr-362	1823	14	from	from	ADP
ftr-362	1823	15	the	the	DET
ftr-362	1823	16	government	government	NOUN
ftr-362	1823	17	’s	’s	PART
ftr-362	1823	18	analysis	analysis	NOUN
ftr-362	1823	19	is	be	AUX
ftr-362	1823	20	recognition	recognition	NOUN
ftr-362	1823	21	that	that	SCONJ
ftr-362	1823	22	the	the	DET
ftr-362	1823	23	only	only	ADJ
ftr-362	1823	24	s	s	VERB
ftr-362	1823	25	corporations	corporation	NOUN
ftr-362	1823	26	to	to	PART
ftr-362	1823	27	which	which	PRON
ftr-362	1823	28	section	section	NOUN
ftr-362	1823	29	291	291	NUM
ftr-362	1823	30	,	,	PUNCT
ftr-362	1823	31	the	the	DET
ftr-362	1823	32	source	source	NOUN
ftr-362	1823	33	of	of	ADP
ftr-362	1823	34	the	the	DET
ftr-362	1823	35	special	special	ADJ
ftr-362	1823	36	banking	banking	NOUN
ftr-362	1823	37	rule	rule	NOUN
ftr-362	1823	38	at	at	ADP
ftr-362	1823	39	issue	issue	NOUN
ftr-362	1823	40	in	in	ADP
ftr-362	1823	41	this	this	DET
ftr-362	1823	42	case	case	NOUN
ftr-362	1823	43	(	(	PUNCT
ftr-362	1823	44	the	the	DET
ftr-362	1823	45	80	80	NUM
ftr-362	1823	46	percent	percent	NOUN
ftr-362	1823	47	rule	rule	NOUN
ftr-362	1823	48	)	)	PUNCT
ftr-362	1823	49	,	,	PUNCT
ftr-362	1823	50	applies	apply	VERB
ftr-362	1823	51	are	be	AUX
ftr-362	1823	52	s	s	PROPN
ftr-362	1823	53	corporations	corporation	NOUN
ftr-362	1823	54	that	that	PRON
ftr-362	1823	55	were	be	AUX
ftr-362	1823	56	c	c	NOUN
ftr-362	1823	57	corporations	corporation	NOUN
ftr-362	1823	58	in	in	ADP
ftr-362	1823	59	one	one	NUM
ftr-362	1823	60	of	of	ADP
ftr-362	1823	61	the	the	DET
ftr-362	1823	62	three	three	NUM
ftr-362	1823	63	immediately	immediately	ADV
ftr-362	1823	64	preceding	precede	VERB
ftr-362	1823	65	years	year	NOUN
ftr-362	1823	66	.	.	PUNCT
ftr-362	1824	1	nothing	nothing	PRON
ftr-362	1824	2	in	in	ADP
ftr-362	1824	3	the	the	DET
ftr-362	1824	4	regulation	regulation	NOUN
ftr-362	1824	5	suggests	suggest	VERB
ftr-362	1824	6	a	a	DET
ftr-362	1824	7	purpose	purpose	NOUN
ftr-362	1824	8	to	to	PART
ftr-362	1824	9	change	change	VERB
ftr-362	1824	10	that	that	DET
ftr-362	1824	11	rule	rule	NOUN
ftr-362	1824	12	.	.	PUNCT
ftr-362	1825	1	...	...	PUNCT
ftr-362	1826	1	of	of	ADP
ftr-362	1826	2	course	course	NOUN
ftr-362	1826	3	,	,	PUNCT
ftr-362	1826	4	unless	unless	SCONJ
ftr-362	1826	5	abrogated	abrogate	VERB
ftr-362	1826	6	,	,	PUNCT
ftr-362	1826	7	the	the	DET
ftr-362	1826	8	privilege	privilege	NOUN
ftr-362	1826	9	conferred	confer	VERB
ftr-362	1826	10	by	by	ADP
ftr-362	1826	11	section	section	NOUN
ftr-362	1826	12	1363(b)(4	1363(b)(4	NUM
ftr-362	1826	13	)	)	PUNCT
ftr-362	1826	14	will	will	AUX
ftr-362	1826	15	perpetuate	perpetuate	VERB
ftr-362	1826	16	a	a	DET
ftr-362	1826	17	competitive	competitive	ADJ
ftr-362	1826	18	advantage	advantage	NOUN
ftr-362	1826	19	enjoyed	enjoy	VERB
ftr-362	1826	20	by	by	ADP
ftr-362	1826	21	s	s	PRON
ftr-362	1826	22	or	or	CCONJ
ftr-362	1826	23	qsub	qsub	VERB
ftr-362	1826	24	banks	bank	NOUN
ftr-362	1826	25	that	that	PRON
ftr-362	1826	26	have	have	AUX
ftr-362	1826	27	never	never	ADV
ftr-362	1826	28	been	be	AUX
ftr-362	1826	29	c	c	NOUN
ftr-362	1826	30	corporations	corporation	NOUN
ftr-362	1826	31	or	or	CCONJ
ftr-362	1826	32	that	that	PRON
ftr-362	1826	33	converted	convert	VERB
ftr-362	1826	34	from	from	ADP
ftr-362	1826	35	c	c	PROPN
ftr-362	1826	36	to	to	ADP
ftr-362	1826	37	s	s	PRON
ftr-362	1826	38	earlier	early	ADV
ftr-362	1826	39	rather	rather	ADV
ftr-362	1826	40	than	than	ADP
ftr-362	1826	41	later	later	ADV
ftr-362	1826	42	.	.	PUNCT
ftr-362	1827	1	later	later	ADV
ftr-362	1827	2	converters	converter	NOUN
ftr-362	1827	3	–	–	PUNCT
ftr-362	1827	4	not	not	PART
ftr-362	1827	5	to	to	PART
ftr-362	1827	6	mention	mention	VERB
ftr-362	1827	7	all	all	DET
ftr-362	1827	8	existing	exist	VERB
ftr-362	1827	9	c	c	NOUN
ftr-362	1827	10	2011	2011	NUM
ftr-362	1827	11	]	]	PUNCT
ftr-362	1827	12	recent	recent	ADJ
ftr-362	1827	13	developments	development	NOUN
ftr-362	1827	14	in	in	ADP
ftr-362	1827	15	federal	federal	ADJ
ftr-362	1827	16	income	income	NOUN
ftr-362	1827	17	taxation	taxation	NOUN
ftr-362	1827	18	655	655	NUM
ftr-362	1827	19	corporation	corporation	NOUN
ftr-362	1827	20	banks	bank	NOUN
ftr-362	1827	21	(	(	PUNCT
ftr-362	1827	22	the	the	DET
ftr-362	1827	23	majority	majority	NOUN
ftr-362	1827	24	of	of	ADP
ftr-362	1827	25	all	all	DET
ftr-362	1827	26	banks	bank	NOUN
ftr-362	1827	27	)	)	PUNCT
ftr-362	1827	28	–	–	PUNCT
ftr-362	1827	29	may	may	AUX
ftr-362	1827	30	be	be	AUX
ftr-362	1827	31	gnashing	gnash	VERB
ftr-362	1827	32	their	their	PRON
ftr-362	1827	33	teeth	tooth	NOUN
ftr-362	1827	34	in	in	ADP
ftr-362	1827	35	fury	fury	NOUN
ftr-362	1827	36	at	at	ADP
ftr-362	1827	37	the	the	DET
ftr-362	1827	38	additional	additional	ADJ
ftr-362	1827	39	interest	interest	NOUN
ftr-362	1827	40	deduction	deduction	NOUN
ftr-362	1827	41	that	that	PRON
ftr-362	1827	42	many	many	ADJ
ftr-362	1827	43	of	of	ADP
ftr-362	1827	44	their	their	PRON
ftr-362	1827	45	s	s	NOUN
ftr-362	1827	46	or	or	CCONJ
ftr-362	1827	47	qsub	qsub	PROPN
ftr-362	1827	48	bank	bank	NOUN
ftr-362	1827	49	competitors	competitor	NOUN
ftr-362	1827	50	can	can	AUX
ftr-362	1827	51	take	take	VERB
ftr-362	1827	52	.	.	PUNCT
ftr-362	1828	1	but	but	CCONJ
ftr-362	1828	2	the	the	DET
ftr-362	1828	3	difference	difference	NOUN
ftr-362	1828	4	in	in	ADP
ftr-362	1828	5	treatment	treatment	NOUN
ftr-362	1828	6	,	,	PUNCT
ftr-362	1828	7	and	and	CCONJ
ftr-362	1828	8	whatever	whatever	DET
ftr-362	1828	9	consequences	consequence	NOUN
ftr-362	1828	10	flow	flow	VERB
ftr-362	1828	11	from	from	ADP
ftr-362	1828	12	it	it	PRON
ftr-362	1828	13	,	,	PUNCT
ftr-362	1828	14	are	be	AUX
ftr-362	1828	15	built	build	VERB
ftr-362	1828	16	into	into	ADP
ftr-362	1828	17	section	section	NOUN
ftr-362	1828	18	1363(b)(4	1363(b)(4	NUM
ftr-362	1828	19	)	)	PUNCT
ftr-362	1828	20	.	.	PUNCT
ftr-362	1829	1	•	•	NUM
ftr-362	1829	2	finally	finally	ADV
ftr-362	1829	3	,	,	PUNCT
ftr-362	1829	4	judge	judge	NOUN
ftr-362	1829	5	posner	posner	NOUN
ftr-362	1829	6	concluded	conclude	VERB
ftr-362	1829	7	:	:	PUNCT
ftr-362	1829	8	the	the	DET
ftr-362	1829	9	regulation	regulation	NOUN
ftr-362	1829	10	was	be	AUX
ftr-362	1829	11	promulgated	promulgate	VERB
ftr-362	1829	12	a	a	DET
ftr-362	1829	13	decade	decade	NOUN
ftr-362	1829	14	ago	ago	ADV
ftr-362	1829	15	and	and	CCONJ
ftr-362	1829	16	the	the	DET
ftr-362	1829	17	treasury	treasury	PROPN
ftr-362	1829	18	department	department	PROPN
ftr-362	1829	19	has	have	AUX
ftr-362	1829	20	thus	thus	ADV
ftr-362	1829	21	had	have	VERB
ftr-362	1829	22	ample	ample	ADJ
ftr-362	1829	23	time	time	NOUN
ftr-362	1829	24	in	in	ADP
ftr-362	1829	25	which	which	PRON
ftr-362	1829	26	to	to	PART
ftr-362	1829	27	decide	decide	VERB
ftr-362	1829	28	whether	whether	SCONJ
ftr-362	1829	29	the	the	DET
ftr-362	1829	30	favored	favor	VERB
ftr-362	1829	31	treatment	treatment	NOUN
ftr-362	1829	32	of	of	ADP
ftr-362	1829	33	s	s	PRON
ftr-362	1829	34	and	and	CCONJ
ftr-362	1829	35	qsub	qsub	VERB
ftr-362	1829	36	banks	bank	NOUN
ftr-362	1829	37	is	be	AUX
ftr-362	1829	38	a	a	DET
ftr-362	1829	39	bad	bad	ADJ
ftr-362	1829	40	idea	idea	NOUN
ftr-362	1829	41	.	.	PUNCT
ftr-362	1830	1	the	the	DET
ftr-362	1830	2	internal	internal	ADJ
ftr-362	1830	3	revenue	revenue	NOUN
ftr-362	1830	4	service	service	NOUN
ftr-362	1830	5	thinks	think	VERB
ftr-362	1830	6	it	it	PRON
ftr-362	1830	7	a	a	DET
ftr-362	1830	8	bad	bad	ADJ
ftr-362	1830	9	idea	idea	NOUN
ftr-362	1830	10	,	,	PUNCT
ftr-362	1830	11	the	the	DET
ftr-362	1830	12	tax	tax	NOUN
ftr-362	1830	13	court	court	NOUN
ftr-362	1830	14	thinks	think	VERB
ftr-362	1830	15	it	it	PRON
ftr-362	1830	16	a	a	DET
ftr-362	1830	17	bad	bad	ADJ
ftr-362	1830	18	idea	idea	NOUN
ftr-362	1830	19	,	,	PUNCT
ftr-362	1830	20	but	but	CCONJ
ftr-362	1830	21	the	the	DET
ftr-362	1830	22	institutions	institution	NOUN
ftr-362	1830	23	authorized	authorize	VERB
ftr-362	1830	24	to	to	PART
ftr-362	1830	25	correct	correct	VERB
ftr-362	1830	26	the	the	DET
ftr-362	1830	27	favored	favor	VERB
ftr-362	1830	28	treatment	treatment	NOUN
ftr-362	1830	29	of	of	ADP
ftr-362	1830	30	these	these	DET
ftr-362	1830	31	banks	bank	NOUN
ftr-362	1830	32	–	–	PUNCT
ftr-362	1830	33	congress	congress	PROPN
ftr-362	1830	34	by	by	ADP
ftr-362	1830	35	statute	statute	PROPN
ftr-362	1830	36	,	,	PUNCT
ftr-362	1830	37	and	and	CCONJ
ftr-362	1830	38	the	the	DET
ftr-362	1830	39	treasury	treasury	PROPN
ftr-362	1830	40	department	department	PROPN
ftr-362	1830	41	(	(	PUNCT
ftr-362	1830	42	we	we	PRON
ftr-362	1830	43	are	be	AUX
ftr-362	1830	44	assuming	assume	VERB
ftr-362	1830	45	without	without	ADP
ftr-362	1830	46	deciding	decide	VERB
ftr-362	1830	47	)	)	PUNCT
ftr-362	1830	48	,	,	PUNCT
ftr-362	1830	49	as	as	ADP
ftr-362	1830	50	congress	congress	PROPN
ftr-362	1830	51	’s	’s	PART
ftr-362	1830	52	delegate	delegate	NOUN
ftr-362	1830	53	,	,	PUNCT
ftr-362	1830	54	by	by	ADP
ftr-362	1830	55	regulation	regulation	NOUN
ftr-362	1830	56	–	–	PUNCT
ftr-362	1830	57	have	have	AUX
ftr-362	1830	58	thus	thus	ADV
ftr-362	1830	59	far	far	ADV
ftr-362	1830	60	left	leave	VERB
ftr-362	1830	61	it	it	PRON
ftr-362	1830	62	intact	intact	ADJ
ftr-362	1830	63	.	.	PUNCT
ftr-362	1831	1	•	•	NUM
ftr-362	1831	2	on	on	ADP
ftr-362	1831	3	the	the	DET
ftr-362	1831	4	reasoning	reasoning	NOUN
ftr-362	1831	5	,	,	PUNCT
ftr-362	1831	6	its	its	PRON
ftr-362	1831	7	game	game	NOUN
ftr-362	1831	8	,	,	PUNCT
ftr-362	1831	9	set	set	NOUN
ftr-362	1831	10	,	,	PUNCT
ftr-362	1831	11	and	and	CCONJ
ftr-362	1831	12	match	match	VERB
ftr-362	1831	13	,	,	PUNCT
ftr-362	1831	14	we	we	PRON
ftr-362	1831	15	think	think	VERB
ftr-362	1831	16	.	.	PUNCT
ftr-362	1832	1	2	2	X
ftr-362	1832	2	.	.	X
ftr-362	1832	3	a	a	DET
ftr-362	1832	4	solomon	solomon	PROPN
ftr-362	1832	5	-	-	PUNCT
ftr-362	1832	6	like	like	ADJ
ftr-362	1832	7	valuation	valuation	NOUN
ftr-362	1832	8	by	by	ADP
ftr-362	1832	9	judge	judge	PROPN
ftr-362	1832	10	wells	wells	PROPN
ftr-362	1832	11	.	.	PUNCT
ftr-362	1833	1	the	the	DET
ftr-362	1833	2	ringgold	ringgold	PROPN
ftr-362	1833	3	telephone	telephone	PROPN
ftr-362	1833	4	company	company	NOUN
ftr-362	1833	5	v.	v.	PROPN
ftr-362	1833	6	commissioner	commissioner	PROPN
ftr-362	1833	7	,	,	PUNCT
ftr-362	1833	8	t.c	t.c	PROPN
ftr-362	1833	9	.	.	PROPN
ftr-362	1833	10	memo	memo	NOUN
ftr-362	1833	11	.	.	PUNCT
ftr-362	1834	1	2010	2010	NUM
ftr-362	1834	2	-	-	SYM
ftr-362	1834	3	103	103	NUM
ftr-362	1834	4	(	(	PUNCT
ftr-362	1834	5	5/10/10	5/10/10	NUM
ftr-362	1834	6	)	)	PUNCT
ftr-362	1834	7	.	.	PUNCT
ftr-362	1835	1	this	this	DET
ftr-362	1835	2	case	case	NOUN
ftr-362	1835	3	involved	involve	VERB
ftr-362	1835	4	valuation	valuation	NOUN
ftr-362	1835	5	of	of	ADP
ftr-362	1835	6	the	the	DET
ftr-362	1835	7	taxpayer	taxpayer	NOUN
ftr-362	1835	8	’s	’s	PART
ftr-362	1835	9	assets	asset	NOUN
ftr-362	1835	10	on	on	ADP
ftr-362	1835	11	the	the	DET
ftr-362	1835	12	date	date	NOUN
ftr-362	1835	13	it	it	PRON
ftr-362	1835	14	converted	convert	VERB
ftr-362	1835	15	from	from	ADP
ftr-362	1835	16	c	c	PROPN
ftr-362	1835	17	corporation	corporation	NOUN
ftr-362	1835	18	status	status	NOUN
ftr-362	1835	19	to	to	ADP
ftr-362	1835	20	s	s	PROPN
ftr-362	1835	21	corporation	corporation	NOUN
ftr-362	1835	22	status	status	NOUN
ftr-362	1835	23	,	,	PUNCT
ftr-362	1835	24	for	for	ADP
ftr-362	1835	25	the	the	DET
ftr-362	1835	26	purpose	purpose	NOUN
ftr-362	1835	27	of	of	ADP
ftr-362	1835	28	computing	compute	VERB
ftr-362	1835	29	the	the	DET
ftr-362	1835	30	built	build	VERB
ftr-362	1835	31	-	-	PUNCT
ftr-362	1835	32	in	in	ADP
ftr-362	1835	33	gain	gain	NOUN
ftr-362	1835	34	tax	tax	NOUN
ftr-362	1835	35	under	under	ADP
ftr-362	1835	36	§	§	PROPN
ftr-362	1835	37	1374	1374	NUM
ftr-362	1835	38	upon	upon	SCONJ
ftr-362	1835	39	the	the	DET
ftr-362	1835	40	subsequent	subsequent	ADJ
ftr-362	1835	41	sale	sale	NOUN
ftr-362	1835	42	of	of	ADP
ftr-362	1835	43	its	its	PRON
ftr-362	1835	44	assets	asset	NOUN
ftr-362	1835	45	within	within	ADP
ftr-362	1835	46	10	10	NUM
ftr-362	1835	47	years	year	NOUN
ftr-362	1835	48	of	of	ADP
ftr-362	1835	49	electing	elect	VERB
ftr-362	1835	50	s	s	PART
ftr-362	1835	51	corporation	corporation	NOUN
ftr-362	1835	52	status	status	NOUN
ftr-362	1835	53	.	.	PUNCT
ftr-362	1836	1	the	the	DET
ftr-362	1836	2	only	only	ADJ
ftr-362	1836	3	asset	asset	NOUN
ftr-362	1836	4	in	in	ADP
ftr-362	1836	5	question	question	NOUN
ftr-362	1836	6	was	be	AUX
ftr-362	1836	7	a	a	DET
ftr-362	1836	8	minority	minority	NOUN
ftr-362	1836	9	partnership	partnership	NOUN
ftr-362	1836	10	interest	interest	NOUN
ftr-362	1836	11	in	in	ADP
ftr-362	1836	12	a	a	DET
ftr-362	1836	13	partnership	partnership	NOUN
ftr-362	1836	14	that	that	PRON
ftr-362	1836	15	itself	itself	PRON
ftr-362	1836	16	held	hold	VERB
ftr-362	1836	17	a	a	DET
ftr-362	1836	18	minority	minority	NOUN
ftr-362	1836	19	interest	interest	NOUN
ftr-362	1836	20	in	in	ADP
ftr-362	1836	21	a	a	DET
ftr-362	1836	22	lower	low	ADJ
ftr-362	1836	23	tier	tier	NOUN
ftr-362	1836	24	partnership	partnership	NOUN
ftr-362	1836	25	.	.	PUNCT
ftr-362	1837	1	the	the	DET
ftr-362	1837	2	taxpayer	taxpayer	NOUN
ftr-362	1837	3	valued	value	VERB
ftr-362	1837	4	the	the	DET
ftr-362	1837	5	partnership	partnership	NOUN
ftr-362	1837	6	interest	interest	NOUN
ftr-362	1837	7	at	at	ADP
ftr-362	1837	8	$	$	SYM
ftr-362	1837	9	2,600,000	2,600,000	NUM
ftr-362	1837	10	on	on	ADP
ftr-362	1837	11	the	the	DET
ftr-362	1837	12	effective	effective	ADJ
ftr-362	1837	13	date	date	NOUN
ftr-362	1837	14	of	of	ADP
ftr-362	1837	15	its	its	PRON
ftr-362	1837	16	election	election	NOUN
ftr-362	1837	17	,	,	PUNCT
ftr-362	1837	18	but	but	CCONJ
ftr-362	1837	19	it	it	PRON
ftr-362	1837	20	sold	sell	VERB
ftr-362	1837	21	the	the	DET
ftr-362	1837	22	partnership	partnership	NOUN
ftr-362	1837	23	interest	interest	NOUN
ftr-362	1837	24	less	less	ADJ
ftr-362	1837	25	than	than	ADP
ftr-362	1837	26	a	a	PRON
ftr-362	1837	27	year	year	NOUN
ftr-362	1837	28	later	later	ADV
ftr-362	1837	29	for	for	ADP
ftr-362	1837	30	$	$	SYM
ftr-362	1837	31	5,220,423	5,220,423	NUM
ftr-362	1837	32	to	to	ADP
ftr-362	1837	33	bell	bell	PROPN
ftr-362	1837	34	south	south	PROPN
ftr-362	1837	35	,	,	PUNCT
ftr-362	1837	36	which	which	PRON
ftr-362	1837	37	indirectly	indirectly	ADV
ftr-362	1837	38	controlled	control	VERB
ftr-362	1837	39	the	the	DET
ftr-362	1837	40	lower	low	ADJ
ftr-362	1837	41	tier	tier	NOUN
ftr-362	1837	42	partnership	partnership	NOUN
ftr-362	1837	43	.	.	PUNCT
ftr-362	1838	1	judge	judge	PROPN
ftr-362	1838	2	wells	wells	PROPN
ftr-362	1838	3	found	find	VERB
ftr-362	1838	4	that	that	SCONJ
ftr-362	1838	5	the	the	DET
ftr-362	1838	6	taxpayer	taxpayer	NOUN
ftr-362	1838	7	’s	’s	PART
ftr-362	1838	8	expert	expert	ADJ
ftr-362	1838	9	witness	witness	NOUN
ftr-362	1838	10	’s	’s	PART
ftr-362	1838	11	testimony	testimony	NOUN
ftr-362	1838	12	,	,	PUNCT
ftr-362	1838	13	which	which	PRON
ftr-362	1838	14	valued	value	VERB
ftr-362	1838	15	the	the	DET
ftr-362	1838	16	interest	interest	NOUN
ftr-362	1838	17	at	at	ADP
ftr-362	1838	18	$	$	SYM
ftr-362	1838	19	2,980,000	2,980,000	NUM
ftr-362	1838	20	,	,	PUNCT
ftr-362	1838	21	based	base	VERB
ftr-362	1838	22	on	on	ADP
ftr-362	1838	23	averaging	average	VERB
ftr-362	1838	24	$	$	SYM
ftr-362	1838	25	3,243,000	3,243,000	NUM
ftr-362	1838	26	using	use	VERB
ftr-362	1838	27	a	a	DET
ftr-362	1838	28	“	"	PUNCT
ftr-362	1838	29	distribution	distribution	NOUN
ftr-362	1838	30	yield	yield	NOUN
ftr-362	1838	31	analysis	analysis	NOUN
ftr-362	1838	32	”	"	PUNCT
ftr-362	1838	33	and	and	CCONJ
ftr-362	1838	34	$	$	SYM
ftr-362	1838	35	2,718,000	2,718,000	NUM
ftr-362	1838	36	using	use	VERB
ftr-362	1838	37	a	a	DET
ftr-362	1838	38	business	business	NOUN
ftr-362	1838	39	enterprise	enterprise	NOUN
ftr-362	1838	40	analysis	analysis	NOUN
ftr-362	1838	41	with	with	ADP
ftr-362	1838	42	a	a	DET
ftr-362	1838	43	5	5	NUM
ftr-362	1838	44	%	%	NOUN
ftr-362	1838	45	minority	minority	NOUN
ftr-362	1838	46	discount	discount	NOUN
ftr-362	1838	47	,	,	PUNCT
ftr-362	1838	48	to	to	PART
ftr-362	1838	49	be	be	AUX
ftr-362	1838	50	more	more	ADV
ftr-362	1838	51	persuasive	persuasive	ADJ
ftr-362	1838	52	than	than	ADP
ftr-362	1838	53	the	the	DET
ftr-362	1838	54	irs	irs	PROPN
ftr-362	1838	55	’s	’s	PART
ftr-362	1838	56	expert	expert	ADJ
ftr-362	1838	57	witness	witness	NOUN
ftr-362	1838	58	’s	’s	PART
ftr-362	1838	59	valuation	valuation	NOUN
ftr-362	1838	60	of	of	ADP
ftr-362	1838	61	$	$	SYM
ftr-362	1838	62	5,155,000	5,155,000	NUM
ftr-362	1838	63	.	.	PUNCT
ftr-362	1839	1	however	however	ADV
ftr-362	1839	2	,	,	PUNCT
ftr-362	1839	3	he	he	PRON
ftr-362	1839	4	also	also	ADV
ftr-362	1839	5	concluded	conclude	VERB
ftr-362	1839	6	that	that	SCONJ
ftr-362	1839	7	while	while	SCONJ
ftr-362	1839	8	bell	bell	PROPN
ftr-362	1839	9	south	south	PROPN
ftr-362	1839	10	had	have	AUX
ftr-362	1839	11	not	not	PART
ftr-362	1839	12	paid	pay	VERB
ftr-362	1839	13	a	a	DET
ftr-362	1839	14	control	control	NOUN
ftr-362	1839	15	premium	premium	NOUN
ftr-362	1839	16	for	for	ADP
ftr-362	1839	17	the	the	DET
ftr-362	1839	18	partnership	partnership	NOUN
ftr-362	1839	19	interest	interest	NOUN
ftr-362	1839	20	,	,	PUNCT
ftr-362	1839	21	the	the	DET
ftr-362	1839	22	price	price	NOUN
ftr-362	1839	23	paid	pay	VERB
ftr-362	1839	24	by	by	ADP
ftr-362	1839	25	bell	bell	PROPN
ftr-362	1839	26	south	south	PROPN
ftr-362	1839	27	was	be	AUX
ftr-362	1839	28	“	"	PUNCT
ftr-362	1839	29	probative	probative	ADJ
ftr-362	1839	30	,	,	PUNCT
ftr-362	1839	31	but	but	CCONJ
ftr-362	1839	32	not	not	PART
ftr-362	1839	33	conclusive	conclusive	ADJ
ftr-362	1839	34	,	,	PUNCT
ftr-362	1839	35	evidence	evidence	NOUN
ftr-362	1839	36	of	of	ADP
ftr-362	1839	37	the	the	DET
ftr-362	1839	38	value	value	NOUN
ftr-362	1839	39	of	of	ADP
ftr-362	1839	40	the	the	DET
ftr-362	1839	41	[	[	X
ftr-362	1839	42	partnership	partnership	NOUN
ftr-362	1839	43	]	]	PUNCT
ftr-362	1839	44	interest	interest	NOUN
ftr-362	1839	45	on	on	ADP
ftr-362	1839	46	the	the	DET
ftr-362	1839	47	valuation	valuation	NOUN
ftr-362	1839	48	date	date	NOUN
ftr-362	1839	49	.	.	PUNCT
ftr-362	1839	50	”	"	PUNCT
ftr-362	1840	1	accordingly	accordingly	ADV
ftr-362	1840	2	,	,	PUNCT
ftr-362	1840	3	he	he	PRON
ftr-362	1840	4	valued	value	VERB
ftr-362	1840	5	the	the	DET
ftr-362	1840	6	partnership	partnership	NOUN
ftr-362	1840	7	interest	interest	NOUN
ftr-362	1840	8	at	at	ADP
ftr-362	1840	9	$	$	SYM
ftr-362	1840	10	3,727,141	3,727,141	NUM
ftr-362	1840	11	,	,	PUNCT
ftr-362	1840	12	by	by	ADP
ftr-362	1840	13	weighing	weigh	VERB
ftr-362	1840	14	equally	equally	ADV
ftr-362	1840	15	–	–	PUNCT
ftr-362	1840	16	that	that	PRON
ftr-362	1840	17	means	mean	VERB
ftr-362	1840	18	averaging	average	VERB
ftr-362	1840	19	–	–	PUNCT
ftr-362	1840	20	(	(	PUNCT
ftr-362	1840	21	1	1	X
ftr-362	1840	22	)	)	PUNCT
ftr-362	1840	23	the	the	DET
ftr-362	1840	24	$	$	SYM
ftr-362	1840	25	3,243,000	3,243,000	NUM
ftr-362	1840	26	value	value	NOUN
ftr-362	1840	27	using	use	VERB
ftr-362	1840	28	a	a	DET
ftr-362	1840	29	“	"	PUNCT
ftr-362	1840	30	distribution	distribution	NOUN
ftr-362	1840	31	yield	yield	NOUN
ftr-362	1840	32	analysis	analysis	NOUN
ftr-362	1840	33	,	,	PUNCT
ftr-362	1840	34	”	"	PUNCT
ftr-362	1840	35	(	(	PUNCT
ftr-362	1840	36	2	2	X
ftr-362	1840	37	)	)	PUNCT
ftr-362	1840	38	the	the	DET
ftr-362	1840	39	$	$	SYM
ftr-362	1840	40	2,718,000	2,718,000	NUM
ftr-362	1840	41	value	value	NOUN
ftr-362	1840	42	using	use	VERB
ftr-362	1840	43	a	a	DET
ftr-362	1840	44	business	business	NOUN
ftr-362	1840	45	enterprise	enterprise	NOUN
ftr-362	1840	46	analysis	analysis	NOUN
ftr-362	1840	47	,	,	PUNCT
ftr-362	1840	48	and	and	CCONJ
ftr-362	1840	49	(	(	PUNCT
ftr-362	1840	50	3	3	X
ftr-362	1840	51	)	)	PUNCT
ftr-362	1840	52	the	the	DET
ftr-362	1840	53	$	$	SYM
ftr-362	1840	54	5,220,423	5,220,423	NUM
ftr-362	1840	55	paid	pay	VERB
ftr-362	1840	56	by	by	ADP
ftr-362	1840	57	bell	bell	PROPN
ftr-362	1840	58	south	south	PROPN
ftr-362	1840	59	.	.	PUNCT
ftr-362	1841	1	656	656	NUM
ftr-362	1841	2	florida	florida	PROPN
ftr-362	1841	3	tax	tax	NOUN
ftr-362	1841	4	review	review	NOUN
ftr-362	1841	5	[	[	X
ftr-362	1841	6	vol	vol	NOUN
ftr-362	1841	7	.	.	PUNCT
ftr-362	1841	8	10:9	10:9	NUM
ftr-362	1841	9	3	3	X
ftr-362	1841	10	.	.	X
ftr-362	1841	11	gitlitz	gitlitz	NOUN
ftr-362	1841	12	by	by	ADP
ftr-362	1841	13	analogy	analogy	NOUN
ftr-362	1841	14	?	?	PUNCT
ftr-362	1842	1	“	"	PUNCT
ftr-362	1842	2	not	not	PART
ftr-362	1842	3	,	,	PUNCT
ftr-362	1842	4	”	"	PUNCT
ftr-362	1842	5	says	say	VERB
ftr-362	1842	6	the	the	DET
ftr-362	1842	7	tax	tax	NOUN
ftr-362	1842	8	court	court	NOUN
ftr-362	1842	9	.	.	PUNCT
ftr-362	1843	1	nathel	nathel	PROPN
ftr-362	1844	1	v.	v.	PROPN
ftr-362	1844	2	commissioner	commissioner	PROPN
ftr-362	1844	3	,	,	PUNCT
ftr-362	1844	4	131	131	NUM
ftr-362	1844	5	t.c	t.c	PROPN
ftr-362	1844	6	.	.	PROPN
ftr-362	1845	1	262	262	NUM
ftr-362	1845	2	(	(	PUNCT
ftr-362	1845	3	12/17/08	12/17/08	PROPN
ftr-362	1845	4	)	)	PUNCT
ftr-362	1845	5	.	.	PUNCT
ftr-362	1846	1	prior	prior	ADV
ftr-362	1846	2	to	to	ADP
ftr-362	1846	3	2001	2001	NUM
ftr-362	1846	4	,	,	PUNCT
ftr-362	1846	5	the	the	DET
ftr-362	1846	6	taxpayer	taxpayer	NOUN
ftr-362	1846	7	had	have	AUX
ftr-362	1846	8	claimed	claim	VERB
ftr-362	1846	9	losses	loss	NOUN
ftr-362	1846	10	passed	pass	VERB
ftr-362	1846	11	-	-	PUNCT
ftr-362	1846	12	through	through	NOUN
ftr-362	1846	13	from	from	ADP
ftr-362	1846	14	an	an	DET
ftr-362	1846	15	s	s	NOUN
ftr-362	1846	16	corporation	corporation	NOUN
ftr-362	1846	17	in	in	ADP
ftr-362	1846	18	an	an	DET
ftr-362	1846	19	amount	amount	NOUN
ftr-362	1846	20	that	that	PRON
ftr-362	1846	21	exceeded	exceed	VERB
ftr-362	1846	22	his	his	PRON
ftr-362	1846	23	stock	stock	NOUN
ftr-362	1846	24	basis	basis	NOUN
ftr-362	1846	25	but	but	CCONJ
ftr-362	1846	26	which	which	PRON
ftr-362	1846	27	were	be	AUX
ftr-362	1846	28	properly	properly	ADV
ftr-362	1846	29	allowable	allowable	ADJ
ftr-362	1846	30	under	under	ADP
ftr-362	1846	31	§	§	PROPN
ftr-362	1846	32	1366(d)(1)(b	1366(d)(1)(b	NUM
ftr-362	1846	33	)	)	PUNCT
ftr-362	1846	34	because	because	SCONJ
ftr-362	1846	35	there	there	PRON
ftr-362	1846	36	were	be	VERB
ftr-362	1846	37	outstanding	outstanding	ADJ
ftr-362	1846	38	loans	loan	NOUN
ftr-362	1846	39	to	to	ADP
ftr-362	1846	40	the	the	DET
ftr-362	1846	41	corporation	corporation	NOUN
ftr-362	1846	42	from	from	ADP
ftr-362	1846	43	the	the	DET
ftr-362	1846	44	taxpayer	taxpayer	NOUN
ftr-362	1846	45	-	-	PUNCT
ftr-362	1846	46	shareholder	shareholder	NOUN
ftr-362	1846	47	.	.	PUNCT
ftr-362	1847	1	the	the	DET
ftr-362	1847	2	taxpayer	taxpayer	NOUN
ftr-362	1847	3	’s	’s	PART
ftr-362	1847	4	basis	basis	NOUN
ftr-362	1847	5	in	in	ADP
ftr-362	1847	6	the	the	DET
ftr-362	1847	7	loans	loan	NOUN
ftr-362	1847	8	to	to	ADP
ftr-362	1847	9	the	the	DET
ftr-362	1847	10	corporation	corporation	NOUN
ftr-362	1847	11	was	be	AUX
ftr-362	1847	12	reduced	reduce	VERB
ftr-362	1847	13	under	under	ADP
ftr-362	1847	14	§	§	PROPN
ftr-362	1847	15	1367(a)(2)(a	1367(a)(2)(a	NUM
ftr-362	1847	16	)	)	PUNCT
ftr-362	1847	17	to	to	ADP
ftr-362	1847	18	$	$	SYM
ftr-362	1847	19	112,547	112,547	NUM
ftr-362	1847	20	.	.	PUNCT
ftr-362	1848	1	in	in	ADP
ftr-362	1848	2	2001	2001	NUM
ftr-362	1848	3	the	the	DET
ftr-362	1848	4	corporation	corporation	NOUN
ftr-362	1848	5	paid	pay	VERB
ftr-362	1848	6	$	$	SYM
ftr-362	1848	7	649,775	649,775	NUM
ftr-362	1848	8	on	on	ADP
ftr-362	1848	9	the	the	DET
ftr-362	1848	10	loan	loan	NOUN
ftr-362	1848	11	,	,	PUNCT
ftr-362	1848	12	which	which	PRON
ftr-362	1848	13	exceeded	exceed	VERB
ftr-362	1848	14	the	the	DET
ftr-362	1848	15	taxpayer	taxpayer	NOUN
ftr-362	1848	16	’s	’s	PART
ftr-362	1848	17	$	$	SYM
ftr-362	1848	18	112,547	112,547	NUM
ftr-362	1848	19	basis	basis	NOUN
ftr-362	1848	20	in	in	ADP
ftr-362	1848	21	the	the	DET
ftr-362	1848	22	loan	loan	NOUN
ftr-362	1848	23	by	by	ADP
ftr-362	1848	24	$	$	SYM
ftr-362	1848	25	537,228	537,228	NUM
ftr-362	1848	26	.	.	PUNCT
ftr-362	1849	1	later	later	ADV
ftr-362	1849	2	in	in	ADP
ftr-362	1849	3	2001	2001	NUM
ftr-362	1849	4	,	,	PUNCT
ftr-362	1849	5	pursuant	pursuant	ADJ
ftr-362	1849	6	to	to	ADP
ftr-362	1849	7	a	a	DET
ftr-362	1849	8	restructuring	restructuring	NOUN
ftr-362	1849	9	of	of	ADP
ftr-362	1849	10	the	the	DET
ftr-362	1849	11	ownership	ownership	NOUN
ftr-362	1849	12	of	of	ADP
ftr-362	1849	13	the	the	DET
ftr-362	1849	14	s	s	X
ftr-362	1849	15	corporation	corporation	NOUN
ftr-362	1849	16	and	and	CCONJ
ftr-362	1849	17	two	two	NUM
ftr-362	1849	18	other	other	ADJ
ftr-362	1849	19	corporations	corporation	NOUN
ftr-362	1849	20	owned	own	VERB
ftr-362	1849	21	by	by	ADP
ftr-362	1849	22	the	the	DET
ftr-362	1849	23	taxpayer	taxpayer	NOUN
ftr-362	1849	24	,	,	PUNCT
ftr-362	1849	25	his	his	PRON
ftr-362	1849	26	brother	brother	NOUN
ftr-362	1849	27	,	,	PUNCT
ftr-362	1849	28	and	and	CCONJ
ftr-362	1849	29	a	a	DET
ftr-362	1849	30	third	third	ADJ
ftr-362	1849	31	party	party	NOUN
ftr-362	1849	32	(	(	PUNCT
ftr-362	1849	33	which	which	PRON
ftr-362	1849	34	left	leave	VERB
ftr-362	1849	35	the	the	DET
ftr-362	1849	36	taxpayer	taxpayer	NOUN
ftr-362	1849	37	with	with	ADP
ftr-362	1849	38	no	no	DET
ftr-362	1849	39	ownership	ownership	NOUN
ftr-362	1849	40	in	in	ADP
ftr-362	1849	41	the	the	DET
ftr-362	1849	42	corporation	corporation	NOUN
ftr-362	1849	43	)	)	PUNCT
ftr-362	1849	44	,	,	PUNCT
ftr-362	1849	45	the	the	DET
ftr-362	1849	46	taxpayer	taxpayer	NOUN
ftr-362	1849	47	made	make	VERB
ftr-362	1849	48	a	a	DET
ftr-362	1849	49	capital	capital	NOUN
ftr-362	1849	50	contribution	contribution	NOUN
ftr-362	1849	51	of	of	ADP
ftr-362	1849	52	$	$	SYM
ftr-362	1849	53	537,228	537,228	NUM
ftr-362	1849	54	to	to	ADP
ftr-362	1849	55	the	the	DET
ftr-362	1849	56	s	s	PART
ftr-362	1849	57	corporation	corporation	NOUN
ftr-362	1849	58	,	,	PUNCT
ftr-362	1849	59	which	which	PRON
ftr-362	1849	60	equaled	equal	VERB
ftr-362	1849	61	the	the	DET
ftr-362	1849	62	amount	amount	NOUN
ftr-362	1849	63	by	by	ADP
ftr-362	1849	64	which	which	PRON
ftr-362	1849	65	the	the	DET
ftr-362	1849	66	loan	loan	NOUN
ftr-362	1849	67	repayment	repayment	NOUN
ftr-362	1849	68	exceeded	exceed	VERB
ftr-362	1849	69	the	the	DET
ftr-362	1849	70	taxpayer	taxpayer	NOUN
ftr-362	1849	71	’s	’s	PART
ftr-362	1849	72	basis	basis	NOUN
ftr-362	1849	73	in	in	ADP
ftr-362	1849	74	the	the	DET
ftr-362	1849	75	debt	debt	NOUN
ftr-362	1849	76	.	.	PUNCT
ftr-362	1850	1	the	the	DET
ftr-362	1850	2	consideration	consideration	NOUN
ftr-362	1850	3	for	for	ADP
ftr-362	1850	4	the	the	DET
ftr-362	1850	5	contribution	contribution	NOUN
ftr-362	1850	6	was	be	AUX
ftr-362	1850	7	the	the	DET
ftr-362	1850	8	assumption	assumption	NOUN
ftr-362	1850	9	by	by	ADP
ftr-362	1850	10	another	another	DET
ftr-362	1850	11	shareholder	shareholder	NOUN
ftr-362	1850	12	of	of	ADP
ftr-362	1850	13	the	the	DET
ftr-362	1850	14	taxpayer	taxpayer	NOUN
ftr-362	1850	15	’s	’s	PART
ftr-362	1850	16	obligation	obligation	NOUN
ftr-362	1850	17	on	on	ADP
ftr-362	1850	18	guarantees	guarantee	NOUN
ftr-362	1850	19	of	of	ADP
ftr-362	1850	20	loans	loan	NOUN
ftr-362	1850	21	from	from	ADP
ftr-362	1850	22	banks	bank	NOUN
ftr-362	1850	23	to	to	ADP
ftr-362	1850	24	the	the	DET
ftr-362	1850	25	corporation	corporation	NOUN
ftr-362	1850	26	.	.	PUNCT
ftr-362	1851	1	in	in	ADP
ftr-362	1851	2	calculating	calculate	VERB
ftr-362	1851	3	the	the	DET
ftr-362	1851	4	gain	gain	NOUN
ftr-362	1851	5	realized	realize	VERB
ftr-362	1851	6	upon	upon	SCONJ
ftr-362	1851	7	receipt	receipt	NOUN
ftr-362	1851	8	of	of	ADP
ftr-362	1851	9	the	the	DET
ftr-362	1851	10	loan	loan	NOUN
ftr-362	1851	11	repayment	repayment	NOUN
ftr-362	1851	12	,	,	PUNCT
ftr-362	1851	13	the	the	DET
ftr-362	1851	14	taxpayer	taxpayer	NOUN
ftr-362	1851	15	treated	treat	VERB
ftr-362	1851	16	the	the	DET
ftr-362	1851	17	capital	capital	NOUN
ftr-362	1851	18	contribution	contribution	NOUN
ftr-362	1851	19	as	as	ADP
ftr-362	1851	20	income	income	NOUN
ftr-362	1851	21	under	under	ADP
ftr-362	1851	22	§	§	PROPN
ftr-362	1851	23	1366(a)(1	1366(a)(1	NUM
ftr-362	1851	24	)	)	PUNCT
ftr-362	1851	25	to	to	ADP
ftr-362	1851	26	the	the	DET
ftr-362	1851	27	s	s	PART
ftr-362	1851	28	corporation	corporation	NOUN
ftr-362	1851	29	,	,	PUNCT
ftr-362	1851	30	although	although	SCONJ
ftr-362	1851	31	excludable	excludable	ADJ
ftr-362	1851	32	income	income	NOUN
ftr-362	1851	33	under	under	ADP
ftr-362	1851	34	§	§	PROPN
ftr-362	1851	35	118	118	NUM
ftr-362	1851	36	,	,	PUNCT
ftr-362	1851	37	and	and	CCONJ
ftr-362	1851	38	therefore	therefore	ADV
ftr-362	1851	39	as	as	ADP
ftr-362	1851	40	restoring	restore	VERB
ftr-362	1851	41	or	or	CCONJ
ftr-362	1851	42	increasing	increase	VERB
ftr-362	1851	43	under	under	ADP
ftr-362	1851	44	§	§	PROPN
ftr-362	1851	45	1367(b)(2)(b	1367(b)(2)(b	NUM
ftr-362	1851	46	)	)	PUNCT
ftr-362	1851	47	his	his	PRON
ftr-362	1851	48	bases	basis	NOUN
ftr-362	1851	49	in	in	ADP
ftr-362	1851	50	the	the	DET
ftr-362	1851	51	outstanding	outstanding	ADJ
ftr-362	1851	52	loans	loan	NOUN
ftr-362	1851	53	before	before	ADP
ftr-362	1851	54	repayment	repayment	NOUN
ftr-362	1851	55	(	(	PUNCT
ftr-362	1851	56	rather	rather	ADV
ftr-362	1851	57	than	than	ADP
ftr-362	1851	58	increasing	increase	VERB
ftr-362	1851	59	his	his	PRON
ftr-362	1851	60	stock	stock	NOUN
ftr-362	1851	61	basis	basis	NOUN
ftr-362	1851	62	)	)	PUNCT
ftr-362	1851	63	,	,	PUNCT
ftr-362	1851	64	thus	thus	ADV
ftr-362	1851	65	eliminating	eliminate	VERB
ftr-362	1851	66	any	any	DET
ftr-362	1851	67	gain	gain	NOUN
ftr-362	1851	68	.	.	PUNCT
ftr-362	1852	1	relying	rely	VERB
ftr-362	1852	2	on	on	ADP
ftr-362	1852	3	gitlitz	gitlitz	PROPN
ftr-362	1852	4	v.	v.	ADP
ftr-362	1852	5	commissioner	commissioner	NOUN
ftr-362	1852	6	,	,	PUNCT
ftr-362	1852	7	531	531	NUM
ftr-362	1852	8	u.s	u.s	PROPN
ftr-362	1852	9	.	.	PROPN
ftr-362	1852	10	206	206	NUM
ftr-362	1852	11	,	,	PUNCT
ftr-362	1852	12	216	216	NUM
ftr-362	1852	13	(	(	PUNCT
ftr-362	1852	14	2001	2001	NUM
ftr-362	1852	15	)	)	PUNCT
ftr-362	1852	16	,	,	PUNCT
ftr-362	1852	17	the	the	DET
ftr-362	1852	18	taxpayer	taxpayer	NOUN
ftr-362	1852	19	argued	argue	VERB
ftr-362	1852	20	that	that	SCONJ
ftr-362	1852	21	because	because	SCONJ
ftr-362	1852	22	§	§	PROPN
ftr-362	1852	23	118	118	NUM
ftr-362	1852	24	excludes	exclude	VERB
ftr-362	1852	25	capital	capital	NOUN
ftr-362	1852	26	contributions	contribution	NOUN
ftr-362	1852	27	from	from	ADP
ftr-362	1852	28	the	the	DET
ftr-362	1852	29	gross	gross	ADJ
ftr-362	1852	30	income	income	NOUN
ftr-362	1852	31	of	of	ADP
ftr-362	1852	32	an	an	DET
ftr-362	1852	33	s	s	NOUN
ftr-362	1852	34	corporation	corporation	NOUN
ftr-362	1852	35	,	,	PUNCT
ftr-362	1852	36	capital	capital	NOUN
ftr-362	1852	37	contributions	contribution	NOUN
ftr-362	1852	38	are	be	AUX
ftr-362	1852	39	“	"	PUNCT
ftr-362	1852	40	permanently	permanently	ADV
ftr-362	1852	41	excludible	excludible	ADJ
ftr-362	1852	42	”	"	PUNCT
ftr-362	1852	43	and	and	CCONJ
ftr-362	1852	44	are	be	AUX
ftr-362	1852	45	thus	thus	ADV
ftr-362	1852	46	“	"	PUNCT
ftr-362	1852	47	tax	tax	NOUN
ftr-362	1852	48	-	-	PUNCT
ftr-362	1852	49	exempt	exempt	ADJ
ftr-362	1852	50	income	income	NOUN
ftr-362	1852	51	”	"	PUNCT
ftr-362	1852	52	under	under	ADP
ftr-362	1852	53	reg	reg	NOUN
ftr-362	1852	54	.	.	PUNCT
ftr-362	1853	1	§	§	PROPN
ftr-362	1853	2	1.1366	1.1366	NUM
ftr-362	1853	3	-	-	SYM
ftr-362	1853	4	1(a)(2)(viii	1(a)(2)(viii	NUM
ftr-362	1853	5	)	)	PUNCT
ftr-362	1853	6	,	,	PUNCT
ftr-362	1853	7	and	and	CCONJ
ftr-362	1853	8	that	that	SCONJ
ftr-362	1853	9	as	as	ADP
ftr-362	1853	10	such	such	ADJ
ftr-362	1853	11	it	it	PRON
ftr-362	1853	12	is	be	AUX
ftr-362	1853	13	included	include	VERB
ftr-362	1853	14	as	as	ADP
ftr-362	1853	15	an	an	DET
ftr-362	1853	16	item	item	NOUN
ftr-362	1853	17	of	of	ADP
ftr-362	1853	18	the	the	DET
ftr-362	1853	19	s	s	PROPN
ftr-362	1853	20	corporation	corporation	NOUN
ftr-362	1853	21	’s	’s	PART
ftr-362	1853	22	income	income	NOUN
ftr-362	1853	23	to	to	ADP
ftr-362	1853	24	for	for	ADP
ftr-362	1853	25	purposes	purpose	NOUN
ftr-362	1853	26	of	of	ADP
ftr-362	1853	27	§	§	PROPN
ftr-362	1853	28	1366(a)(1	1366(a)(1	NUM
ftr-362	1853	29	)	)	PUNCT
ftr-362	1853	30	and	and	CCONJ
ftr-362	1853	31	the	the	DET
ftr-362	1853	32	resulting	result	VERB
ftr-362	1853	33	§	§	PROPN
ftr-362	1853	34	1367	1367	NUM
ftr-362	1853	35	basis	basis	NOUN
ftr-362	1853	36	adjustments	adjustment	NOUN
ftr-362	1853	37	.	.	PUNCT
ftr-362	1854	1	the	the	DET
ftr-362	1854	2	tax	tax	NOUN
ftr-362	1854	3	court	court	NOUN
ftr-362	1854	4	(	(	PUNCT
ftr-362	1854	5	judge	judge	NOUN
ftr-362	1854	6	swift	swift	NOUN
ftr-362	1854	7	)	)	PUNCT
ftr-362	1854	8	rejected	reject	VERB
ftr-362	1854	9	the	the	DET
ftr-362	1854	10	taxpayer	taxpayer	NOUN
ftr-362	1854	11	’s	’s	PART
ftr-362	1854	12	argument	argument	NOUN
ftr-362	1854	13	and	and	CCONJ
ftr-362	1854	14	upheld	uphold	VERB
ftr-362	1854	15	the	the	DET
ftr-362	1854	16	deficiency	deficiency	NOUN
ftr-362	1854	17	.	.	PUNCT
ftr-362	1855	1	by	by	ADP
ftr-362	1855	2	attempting	attempt	VERB
ftr-362	1855	3	to	to	PART
ftr-362	1855	4	treat	treat	VERB
ftr-362	1855	5	petitioners	petitioner	NOUN
ftr-362	1855	6	’	'	PUNCT
ftr-362	1855	7	capital	capital	NOUN
ftr-362	1855	8	contributions	contribution	NOUN
ftr-362	1855	9	to	to	ADP
ftr-362	1855	10	[	[	X
ftr-362	1855	11	the	the	DET
ftr-362	1855	12	corporation	corporation	NOUN
ftr-362	1855	13	]	]	PUNCT
ftr-362	1855	14	as	as	ADP
ftr-362	1855	15	income	income	NOUN
ftr-362	1855	16	to	to	ADP
ftr-362	1855	17	[	[	X
ftr-362	1855	18	the	the	DET
ftr-362	1855	19	corporation	corporation	NOUN
ftr-362	1855	20	]	]	PUNCT
ftr-362	1855	21	,	,	PUNCT
ftr-362	1855	22	[	[	X
ftr-362	1855	23	taxpayers	taxpayer	NOUN
ftr-362	1855	24	]	]	PUNCT
ftr-362	1855	25	in	in	ADP
ftr-362	1855	26	effect	effect	NOUN
ftr-362	1855	27	seek	seek	VERB
ftr-362	1855	28	to	to	PART
ftr-362	1855	29	undermine	undermine	VERB
ftr-362	1855	30	three	three	NUM
ftr-362	1855	31	cardinal	cardinal	ADJ
ftr-362	1855	32	and	and	CCONJ
ftr-362	1855	33	longstanding	longstanding	ADJ
ftr-362	1855	34	principles	principle	NOUN
ftr-362	1855	35	of	of	ADP
ftr-362	1855	36	the	the	DET
ftr-362	1855	37	tax	tax	NOUN
ftr-362	1855	38	law	law	NOUN
ftr-362	1855	39	:	:	PUNCT
ftr-362	1855	40	first	first	ADV
ftr-362	1855	41	,	,	PUNCT
ftr-362	1855	42	that	that	SCONJ
ftr-362	1855	43	a	a	DET
ftr-362	1855	44	shareholder	shareholder	NOUN
ftr-362	1855	45	’s	’s	PART
ftr-362	1855	46	contributions	contribution	NOUN
ftr-362	1855	47	to	to	ADP
ftr-362	1855	48	the	the	DET
ftr-362	1855	49	capital	capital	NOUN
ftr-362	1855	50	of	of	ADP
ftr-362	1855	51	a	a	DET
ftr-362	1855	52	corporation	corporation	NOUN
ftr-362	1855	53	increase	increase	VERB
ftr-362	1855	54	the	the	DET
ftr-362	1855	55	basis	basis	NOUN
ftr-362	1855	56	of	of	ADP
ftr-362	1855	57	the	the	DET
ftr-362	1855	58	shareholder	shareholder	NOUN
ftr-362	1855	59	’s	’s	PART
ftr-362	1855	60	stock	stock	NOUN
ftr-362	1855	61	in	in	ADP
ftr-362	1855	62	the	the	DET
ftr-362	1855	63	corporation	corporation	NOUN
ftr-362	1855	64	;	;	PUNCT
ftr-362	1855	65	...	...	PUNCT
ftr-362	1856	1	sec	sec	PROPN
ftr-362	1856	2	.	.	NOUN
ftr-362	1856	3	1.118	1.118	NUM
ftr-362	1856	4	-	-	SYM
ftr-362	1856	5	1	1	NUM
ftr-362	1856	6	,	,	PUNCT
ftr-362	1856	7	income	income	NOUN
ftr-362	1856	8	tax	tax	NOUN
ftr-362	1856	9	regs	reg	NOUN
ftr-362	1856	10	.	.	PUNCT
ftr-362	1856	11	;	;	PUNCT
ftr-362	1856	12	second	second	X
ftr-362	1856	13	,	,	PUNCT
ftr-362	1856	14	that	that	DET
ftr-362	1856	15	equity	equity	NOUN
ftr-362	1856	16	(	(	PUNCT
ftr-362	1856	17	i.e.	i.e.	X
ftr-362	1856	18	,	,	PUNCT
ftr-362	1856	19	a	a	DET
ftr-362	1856	20	shareholder	shareholder	NOUN
ftr-362	1856	21	’s	’s	PART
ftr-362	1856	22	contribution	contribution	NOUN
ftr-362	1856	23	to	to	ADP
ftr-362	1856	24	the	the	DET
ftr-362	1856	25	capital	capital	NOUN
ftr-362	1856	26	of	of	ADP
ftr-362	1856	27	a	a	DET
ftr-362	1856	28	corporation	corporation	NOUN
ftr-362	1856	29	)	)	PUNCT
ftr-362	1856	30	and	and	CCONJ
ftr-362	1856	31	debt	debt	NOUN
ftr-362	1856	32	(	(	PUNCT
ftr-362	1856	33	i.e.	i.e.	X
ftr-362	1856	34	,	,	PUNCT
ftr-362	1856	35	a	a	DET
ftr-362	1856	36	shareholder	shareholder	NOUN
ftr-362	1856	37	’s	’s	PART
ftr-362	1856	38	loan	loan	NOUN
ftr-362	1856	39	to	to	ADP
ftr-362	1856	40	the	the	DET
ftr-362	1856	41	corporation	corporation	NOUN
ftr-362	1856	42	)	)	PUNCT
ftr-362	1856	43	are	be	AUX
ftr-362	1856	44	distinguishable	distinguishable	ADJ
ftr-362	1856	45	and	and	CCONJ
ftr-362	1856	46	are	be	AUX
ftr-362	1856	47	treated	treat	VERB
ftr-362	1856	48	differently	differently	ADV
ftr-362	1856	49	by	by	ADP
ftr-362	1856	50	both	both	CCONJ
ftr-362	1856	51	the	the	DET
ftr-362	1856	52	code	code	NOUN
ftr-362	1856	53	and	and	CCONJ
ftr-362	1856	54	the	the	DET
ftr-362	1856	55	courts	court	NOUN
ftr-362	1856	56	;	;	PUNCT
ftr-362	1856	57	...	...	PUNCT
ftr-362	1856	58	and	and	CCONJ
ftr-362	1856	59	third	third	ADV
ftr-362	1856	60	,	,	PUNCT
ftr-362	1856	61	that	that	SCONJ
ftr-362	1856	62	contributions	contribution	NOUN
ftr-362	1856	63	to	to	ADP
ftr-362	1856	64	the	the	DET
ftr-362	1856	65	capital	capital	NOUN
ftr-362	1856	66	of	of	ADP
ftr-362	1856	67	a	a	DET
ftr-362	1856	68	corporation	corporation	NOUN
ftr-362	1856	69	do	do	AUX
ftr-362	1856	70	not	not	PART
ftr-362	1856	71	constitute	constitute	VERB
ftr-362	1856	72	income	income	NOUN
ftr-362	1856	73	to	to	ADP
ftr-362	1856	74	the	the	DET
ftr-362	1856	75	corporation	corporation	NOUN
ftr-362	1856	76	;	;	PUNCT
ftr-362	1856	77	sec	sec	PROPN
ftr-362	1856	78	.	.	PROPN
ftr-362	1856	79	118	118	NUM
ftr-362	1856	80	;	;	PUNCT
ftr-362	1856	81	...	...	PUNCT
ftr-362	1857	1	sec	sec	PROPN
ftr-362	1857	2	.	.	NOUN
ftr-362	1857	3	1.118	1.118	NUM
ftr-362	1857	4	-	-	SYM
ftr-362	1857	5	1	1	NUM
ftr-362	1857	6	,	,	PUNCT
ftr-362	1857	7	income	income	NOUN
ftr-362	1857	8	tax	tax	NOUN
ftr-362	1857	9	regs	reg	NOUN
ftr-362	1857	10	.	.	PUNCT
ftr-362	1858	1	2011	2011	NUM
ftr-362	1858	2	]	]	PUNCT
ftr-362	1858	3	recent	recent	ADJ
ftr-362	1858	4	developments	development	NOUN
ftr-362	1858	5	in	in	ADP
ftr-362	1858	6	federal	federal	ADJ
ftr-362	1858	7	income	income	NOUN
ftr-362	1858	8	taxation	taxation	NOUN
ftr-362	1858	9	657	657	NUM
ftr-362	1858	10	we	we	PRON
ftr-362	1858	11	do	do	AUX
ftr-362	1858	12	not	not	PART
ftr-362	1858	13	believe	believe	VERB
ftr-362	1858	14	that	that	SCONJ
ftr-362	1858	15	the	the	DET
ftr-362	1858	16	gitlitz	gitlitz	NOUN
ftr-362	1858	17	holding	hold	VERB
ftr-362	1858	18	or	or	CCONJ
ftr-362	1858	19	the	the	DET
ftr-362	1858	20	provisions	provision	NOUN
ftr-362	1858	21	of	of	ADP
ftr-362	1858	22	subchapter	subchapter	NOUN
ftr-362	1858	23	s	s	NOUN
ftr-362	1858	24	,	,	PUNCT
ftr-362	1858	25	namely	namely	ADV
ftr-362	1858	26	sections	section	NOUN
ftr-362	1858	27	1366(a)(1	1366(a)(1	NUM
ftr-362	1858	28	)	)	PUNCT
ftr-362	1858	29	,	,	PUNCT
ftr-362	1858	30	1367(a)(1)(a	1367(a)(1)(a	NUM
ftr-362	1858	31	)	)	PUNCT
ftr-362	1858	32	,	,	PUNCT
ftr-362	1858	33	and	and	CCONJ
ftr-362	1858	34	1367(b)(2)(b	1367(b)(2)(b	NUM
ftr-362	1858	35	)	)	PUNCT
ftr-362	1858	36	,	,	PUNCT
ftr-362	1858	37	should	should	AUX
ftr-362	1858	38	be	be	AUX
ftr-362	1858	39	interpreted	interpret	VERB
ftr-362	1858	40	to	to	PART
ftr-362	1858	41	override	override	VERB
ftr-362	1858	42	these	these	DET
ftr-362	1858	43	three	three	NUM
ftr-362	1858	44	longstanding	longstanding	ADJ
ftr-362	1858	45	principles	principle	NOUN
ftr-362	1858	46	of	of	ADP
ftr-362	1858	47	tax	tax	NOUN
ftr-362	1858	48	law	law	NOUN
ftr-362	1858	49	.	.	PUNCT
ftr-362	1859	1	•	•	NUM
ftr-362	1859	2	reg	reg	NOUN
ftr-362	1859	3	.	.	PUNCT
ftr-362	1860	1	§	§	PROPN
ftr-362	1860	2	1.118	1.118	NUM
ftr-362	1860	3	-	-	SYM
ftr-362	1860	4	1	1	NUM
ftr-362	1860	5	provides	provide	VERB
ftr-362	1860	6	that	that	SCONJ
ftr-362	1860	7	“	"	PUNCT
ftr-362	1860	8	if	if	SCONJ
ftr-362	1860	9	a	a	DET
ftr-362	1860	10	corporation	corporation	NOUN
ftr-362	1860	11	requires	require	VERB
ftr-362	1860	12	additional	additional	ADJ
ftr-362	1860	13	funds	fund	NOUN
ftr-362	1860	14	for	for	ADP
ftr-362	1860	15	conducting	conduct	VERB
ftr-362	1860	16	its	its	PRON
ftr-362	1860	17	business	business	NOUN
ftr-362	1860	18	and	and	CCONJ
ftr-362	1860	19	obtains	obtain	VERB
ftr-362	1860	20	such	such	ADJ
ftr-362	1860	21	funds	fund	NOUN
ftr-362	1860	22	through	through	ADP
ftr-362	1860	23	*	*	PROPN
ftr-362	1860	24	*	*	PUNCT
ftr-362	1860	25	*	*	NOUN
ftr-362	1860	26	payments	payment	NOUN
ftr-362	1860	27	by	by	ADP
ftr-362	1860	28	its	its	PRON
ftr-362	1860	29	shareholders	shareholder	NOUN
ftr-362	1860	30	*	*	PUNCT
ftr-362	1860	31	*	*	PUNCT
ftr-362	1860	32	*	*	PUNCT
ftr-362	1860	33	such	such	ADJ
ftr-362	1860	34	amounts	amount	NOUN
ftr-362	1860	35	do	do	AUX
ftr-362	1860	36	not	not	PART
ftr-362	1860	37	constitute	constitute	VERB
ftr-362	1860	38	income	income	NOUN
ftr-362	1860	39	.	.	PUNCT
ftr-362	1860	40	”	"	PUNCT
ftr-362	1861	1	thus	thus	ADV
ftr-362	1861	2	,	,	PUNCT
ftr-362	1861	3	shareholder	shareholder	NOUN
ftr-362	1861	4	capital	capital	NOUN
ftr-362	1861	5	contributions	contribution	NOUN
ftr-362	1861	6	are	be	AUX
ftr-362	1861	7	not	not	PART
ftr-362	1861	8	treated	treat	VERB
ftr-362	1861	9	as	as	ADP
ftr-362	1861	10	items	item	NOUN
ftr-362	1861	11	of	of	ADP
ftr-362	1861	12	income	income	NOUN
ftr-362	1861	13	to	to	ADP
ftr-362	1861	14	an	an	DET
ftr-362	1861	15	s	s	NOUN
ftr-362	1861	16	corporation	corporation	NOUN
ftr-362	1861	17	under	under	ADP
ftr-362	1861	18	§	§	PROPN
ftr-362	1861	19	1366(a)(1	1366(a)(1	NUM
ftr-362	1861	20	)	)	PUNCT
ftr-362	1861	21	and	and	CCONJ
ftr-362	1861	22	are	be	AUX
ftr-362	1861	23	not	not	PART
ftr-362	1861	24	taken	take	VERB
ftr-362	1861	25	into	into	ADP
ftr-362	1861	26	account	account	NOUN
ftr-362	1861	27	in	in	ADP
ftr-362	1861	28	calculating	calculate	VERB
ftr-362	1861	29	the	the	DET
ftr-362	1861	30	“	"	PUNCT
ftr-362	1861	31	net	net	ADJ
ftr-362	1861	32	increase	increase	NOUN
ftr-362	1861	33	”	"	PUNCT
ftr-362	1861	34	under	under	ADP
ftr-362	1861	35	§	§	PROPN
ftr-362	1861	36	1367(b)(2)(b	1367(b)(2)(b	NUM
ftr-362	1861	37	)	)	PUNCT
ftr-362	1861	38	for	for	ADP
ftr-362	1861	39	the	the	DET
ftr-362	1861	40	purpose	purpose	NOUN
ftr-362	1861	41	of	of	ADP
ftr-362	1861	42	restoring	restore	VERB
ftr-362	1861	43	or	or	CCONJ
ftr-362	1861	44	increasing	increase	VERB
ftr-362	1861	45	a	a	DET
ftr-362	1861	46	shareholder	shareholder	NOUN
ftr-362	1861	47	’s	’s	PART
ftr-362	1861	48	tax	tax	NOUN
ftr-362	1861	49	basis	basis	NOUN
ftr-362	1861	50	in	in	ADP
ftr-362	1861	51	loans	loan	NOUN
ftr-362	1861	52	a	a	DET
ftr-362	1861	53	shareholder	shareholder	NOUN
ftr-362	1861	54	made	make	VERB
ftr-362	1861	55	to	to	ADP
ftr-362	1861	56	an	an	DET
ftr-362	1861	57	s	s	NOUN
ftr-362	1861	58	corporation	corporation	NOUN
ftr-362	1861	59	.	.	PUNCT
ftr-362	1862	1	such	such	ADJ
ftr-362	1862	2	capital	capital	NOUN
ftr-362	1862	3	contributions	contribution	NOUN
ftr-362	1862	4	are	be	AUX
ftr-362	1862	5	not	not	PART
ftr-362	1862	6	“	"	PUNCT
ftr-362	1862	7	tax	tax	NOUN
ftr-362	1862	8	-	-	PUNCT
ftr-362	1862	9	exempt	exempt	ADJ
ftr-362	1862	10	income	income	NOUN
ftr-362	1862	11	”	"	PUNCT
ftr-362	1862	12	under	under	ADP
ftr-362	1862	13	§	§	PROPN
ftr-362	1862	14	1366(a)(1	1366(a)(1	NUM
ftr-362	1862	15	)	)	PUNCT
ftr-362	1862	16	nor	nor	CCONJ
ftr-362	1862	17	under	under	ADP
ftr-362	1862	18	reg	reg	NOUN
ftr-362	1862	19	.	.	PUNCT
ftr-362	1863	1	§	§	PROPN
ftr-362	1863	2	1.1366	1.1366	NUM
ftr-362	1863	3	-	-	SYM
ftr-362	1863	4	1(a)(2)(viii	1(a)(2)(viii	NUM
ftr-362	1863	5	)	)	PUNCT
ftr-362	1863	6	and	and	CCONJ
ftr-362	1863	7	do	do	AUX
ftr-362	1863	8	not	not	PART
ftr-362	1863	9	restore	restore	VERB
ftr-362	1863	10	or	or	CCONJ
ftr-362	1863	11	increase	increase	VERB
ftr-362	1863	12	the	the	DET
ftr-362	1863	13	bases	basis	NOUN
ftr-362	1863	14	in	in	ADP
ftr-362	1863	15	shareholder	shareholder	NOUN
ftr-362	1863	16	loans	loan	NOUN
ftr-362	1863	17	under	under	ADP
ftr-362	1863	18	§	§	PROPN
ftr-362	1863	19	1367(b)(2)(b	1367(b)(2)(b	NUM
ftr-362	1863	20	)	)	PUNCT
ftr-362	1863	21	.	.	PUNCT
ftr-362	1864	1	a.	a.	PROPN
ftr-362	1864	2	affirmed	affirmed	PROPN
ftr-362	1864	3	,	,	PUNCT
ftr-362	1864	4	after	after	ADP
ftr-362	1864	5	a	a	DET
ftr-362	1864	6	trip	trip	NOUN
ftr-362	1864	7	down	down	ADP
ftr-362	1864	8	memory	memory	NOUN
ftr-362	1864	9	lane	lane	NOUN
ftr-362	1864	10	reviewing	review	VERB
ftr-362	1864	11	classic	classic	ADJ
ftr-362	1864	12	supreme	supreme	PROPN
ftr-362	1864	13	court	court	PROPN
ftr-362	1864	14	decisions	decision	NOUN
ftr-362	1864	15	on	on	ADP
ftr-362	1864	16	the	the	DET
ftr-362	1864	17	parameters	parameter	NOUN
ftr-362	1864	18	of	of	ADP
ftr-362	1864	19	gross	gross	ADJ
ftr-362	1864	20	income	income	NOUN
ftr-362	1864	21	.	.	PUNCT
ftr-362	1865	1	nathel	nathel	PROPN
ftr-362	1866	1	v.	v.	PROPN
ftr-362	1866	2	commissioner	commissioner	PROPN
ftr-362	1866	3	,	,	PUNCT
ftr-362	1866	4	615	615	NUM
ftr-362	1866	5	f.3d	f.3d	NUM
ftr-362	1866	6	83	83	NUM
ftr-362	1866	7	(	(	PUNCT
ftr-362	1866	8	2d	2d	NUM
ftr-362	1866	9	cir	cir	NOUN
ftr-362	1866	10	.	.	PUNCT
ftr-362	1867	1	6/2/10	6/2/10	NUM
ftr-362	1867	2	)	)	PUNCT
ftr-362	1867	3	.	.	PUNCT
ftr-362	1868	1	after	after	ADP
ftr-362	1868	2	a	a	DET
ftr-362	1868	3	lengthy	lengthy	ADJ
ftr-362	1868	4	review	review	NOUN
ftr-362	1868	5	of	of	ADP
ftr-362	1868	6	the	the	DET
ftr-362	1868	7	classic	classic	ADJ
ftr-362	1868	8	case	case	NOUN
ftr-362	1868	9	law	law	NOUN
ftr-362	1868	10	dealing	deal	VERB
ftr-362	1868	11	with	with	ADP
ftr-362	1868	12	the	the	DET
ftr-362	1868	13	parameters	parameter	NOUN
ftr-362	1868	14	of	of	ADP
ftr-362	1868	15	gross	gross	ADJ
ftr-362	1868	16	income	income	NOUN
ftr-362	1868	17	,	,	PUNCT
ftr-362	1868	18	ranging	range	VERB
ftr-362	1868	19	from	from	ADP
ftr-362	1868	20	eisner	eisner	PROPN
ftr-362	1868	21	v.	v.	PROPN
ftr-362	1868	22	macomber	macomber	PROPN
ftr-362	1868	23	,	,	PUNCT
ftr-362	1868	24	252	252	NUM
ftr-362	1868	25	u.s	u.s	PROPN
ftr-362	1868	26	.	.	PROPN
ftr-362	1868	27	189	189	NUM
ftr-362	1868	28	(	(	PUNCT
ftr-362	1868	29	1920	1920	NUM
ftr-362	1868	30	)	)	PUNCT
ftr-362	1868	31	,	,	PUNCT
ftr-362	1868	32	through	through	ADP
ftr-362	1868	33	edwards	edwards	PROPN
ftr-362	1868	34	v.	v.	PROPN
ftr-362	1868	35	cuba	cuba	PROPN
ftr-362	1868	36	railroad	railroad	NOUN
ftr-362	1868	37	,	,	PUNCT
ftr-362	1868	38	268	268	NUM
ftr-362	1868	39	u.s	u.s	PROPN
ftr-362	1868	40	.	.	PROPN
ftr-362	1868	41	628	628	NUM
ftr-362	1868	42	(	(	PUNCT
ftr-362	1868	43	1925	1925	NUM
ftr-362	1868	44	)	)	PUNCT
ftr-362	1868	45	,	,	PUNCT
ftr-362	1868	46	to	to	PART
ftr-362	1868	47	commissioner	commissioner	PROPN
ftr-362	1868	48	v.	v.	PROPN
ftr-362	1868	49	glenshaw	glenshaw	PROPN
ftr-362	1868	50	glass	glass	PROPN
ftr-362	1868	51	co.	co.	PROPN
ftr-362	1868	52	,	,	PUNCT
ftr-362	1868	53	348	348	NUM
ftr-362	1868	54	u.s	u.s	PROPN
ftr-362	1868	55	.	.	PROPN
ftr-362	1868	56	426	426	NUM
ftr-362	1868	57	(	(	PUNCT
ftr-362	1868	58	1955	1955	NUM
ftr-362	1868	59	)	)	PUNCT
ftr-362	1868	60	,	,	PUNCT
ftr-362	1868	61	the	the	DET
ftr-362	1868	62	second	second	ADJ
ftr-362	1868	63	circuit	circuit	NOUN
ftr-362	1868	64	(	(	PUNCT
ftr-362	1868	65	judge	judge	NOUN
ftr-362	1868	66	koeltl	koeltl	PROPN
ftr-362	1868	67	)	)	PUNCT
ftr-362	1868	68	held	hold	VERB
ftr-362	1868	69	that	that	SCONJ
ftr-362	1868	70	capital	capital	NOUN
ftr-362	1868	71	contributions	contribution	NOUN
ftr-362	1868	72	traditionally	traditionally	ADV
ftr-362	1868	73	are	be	AUX
ftr-362	1868	74	not	not	PART
ftr-362	1868	75	considered	consider	VERB
ftr-362	1868	76	to	to	PART
ftr-362	1868	77	be	be	AUX
ftr-362	1868	78	“	"	PUNCT
ftr-362	1868	79	income	income	NOUN
ftr-362	1868	80	”	"	PUNCT
ftr-362	1868	81	and	and	CCONJ
ftr-362	1868	82	,	,	PUNCT
ftr-362	1868	83	therefore	therefore	ADV
ftr-362	1868	84	,	,	PUNCT
ftr-362	1868	85	should	should	AUX
ftr-362	1868	86	not	not	PART
ftr-362	1868	87	be	be	AUX
ftr-362	1868	88	considered	consider	VERB
ftr-362	1868	89	“	"	PUNCT
ftr-362	1868	90	items	item	NOUN
ftr-362	1868	91	of	of	ADP
ftr-362	1868	92	income	income	NOUN
ftr-362	1868	93	”	"	PUNCT
ftr-362	1868	94	under	under	ADP
ftr-362	1868	95	§	§	PROPN
ftr-362	1868	96	1366(a)(1)(a	1366(a)(1)(a	NUM
ftr-362	1868	97	)	)	PUNCT
ftr-362	1868	98	.	.	PUNCT
ftr-362	1869	1	furthermore	furthermore	ADV
ftr-362	1869	2	,	,	PUNCT
ftr-362	1869	3	in	in	ADP
ftr-362	1869	4	enacting	enact	VERB
ftr-362	1869	5	§	§	PROPN
ftr-362	1869	6	118	118	NUM
ftr-362	1869	7	,	,	PUNCT
ftr-362	1869	8	congress	congress	PROPN
ftr-362	1869	9	“	"	PUNCT
ftr-362	1869	10	has	have	AUX
ftr-362	1869	11	specifically	specifically	ADV
ftr-362	1869	12	recognized	recognize	VERB
ftr-362	1869	13	that	that	SCONJ
ftr-362	1869	14	capital	capital	NOUN
ftr-362	1869	15	contributions	contribution	NOUN
ftr-362	1869	16	are	be	AUX
ftr-362	1869	17	not	not	PART
ftr-362	1869	18	income	income	NOUN
ftr-362	1869	19	”	"	PUNCT
ftr-362	1869	20	in	in	ADP
ftr-362	1869	21	that	that	SCONJ
ftr-362	1869	22	“	"	PUNCT
ftr-362	1869	23	the	the	DET
ftr-362	1869	24	legislative	legislative	ADJ
ftr-362	1869	25	history	history	NOUN
ftr-362	1869	26	of	of	ADP
ftr-362	1869	27	§	§	PROPN
ftr-362	1869	28	118(a	118(a	PROPN
ftr-362	1869	29	)	)	PUNCT
ftr-362	1869	30	indicates	indicate	VERB
ftr-362	1869	31	that	that	SCONJ
ftr-362	1869	32	the	the	DET
ftr-362	1869	33	purpose	purpose	NOUN
ftr-362	1869	34	of	of	ADP
ftr-362	1869	35	that	that	DET
ftr-362	1869	36	section	section	NOUN
ftr-362	1869	37	was	be	AUX
ftr-362	1869	38	to	to	PART
ftr-362	1869	39	codify	codify	VERB
ftr-362	1869	40	pre-1954	pre-1954	NOUN
ftr-362	1869	41	court	court	NOUN
ftr-362	1869	42	decisions	decision	NOUN
ftr-362	1869	43	holding	hold	VERB
ftr-362	1869	44	that	that	SCONJ
ftr-362	1869	45	certain	certain	ADJ
ftr-362	1869	46	payments	payment	NOUN
ftr-362	1869	47	to	to	ADP
ftr-362	1869	48	corporations	corporation	NOUN
ftr-362	1869	49	by	by	ADP
ftr-362	1869	50	nonshareholders	nonshareholder	NOUN
ftr-362	1869	51	should	should	AUX
ftr-362	1869	52	be	be	AUX
ftr-362	1869	53	treated	treat	VERB
ftr-362	1869	54	as	as	ADP
ftr-362	1869	55	capital	capital	NOUN
ftr-362	1869	56	contributions	contribution	NOUN
ftr-362	1869	57	and	and	CCONJ
ftr-362	1869	58	not	not	PART
ftr-362	1869	59	as	as	ADP
ftr-362	1869	60	income	income	NOUN
ftr-362	1869	61	to	to	ADP
ftr-362	1869	62	the	the	DET
ftr-362	1869	63	corporations	corporation	NOUN
ftr-362	1869	64	,	,	PUNCT
ftr-362	1869	65	just	just	ADV
ftr-362	1869	66	as	as	SCONJ
ftr-362	1869	67	shareholder	shareholder	NOUN
ftr-362	1869	68	contributions	contribution	NOUN
ftr-362	1869	69	were	be	AUX
ftr-362	1869	70	not	not	PART
ftr-362	1869	71	treated	treat	VERB
ftr-362	1869	72	as	as	ADP
ftr-362	1869	73	income	income	NOUN
ftr-362	1869	74	to	to	ADP
ftr-362	1869	75	the	the	DET
ftr-362	1869	76	corporations	corporation	NOUN
ftr-362	1869	77	.	.	PUNCT
ftr-362	1869	78	”	"	PUNCT
ftr-362	1870	1	furthermore	furthermore	ADV
ftr-362	1870	2	,	,	PUNCT
ftr-362	1870	3	reg	reg	NOUN
ftr-362	1870	4	.	.	PUNCT
ftr-362	1871	1	§	§	PROPN
ftr-362	1871	2	118	118	NUM
ftr-362	1871	3	-	-	SYM
ftr-362	1871	4	1	1	NUM
ftr-362	1871	5	,	,	PUNCT
ftr-362	1871	6	which	which	PRON
ftr-362	1871	7	provides	provide	VERB
ftr-362	1871	8	that	that	SCONJ
ftr-362	1871	9	“	"	PUNCT
ftr-362	1871	10	‘	'	PUNCT
ftr-362	1871	11	voluntary	voluntary	ADJ
ftr-362	1871	12	pro	pro	ADJ
ftr-362	1871	13	rata	rata	ADJ
ftr-362	1871	14	payments	payment	NOUN
ftr-362	1871	15	’	'	PUNCT
ftr-362	1871	16	”	"	PUNCT
ftr-362	1871	17	to	to	ADP
ftr-362	1871	18	a	a	DET
ftr-362	1871	19	corporation	corporation	NOUN
ftr-362	1871	20	from	from	ADP
ftr-362	1871	21	its	its	PRON
ftr-362	1871	22	shareholders	shareholder	NOUN
ftr-362	1871	23	for	for	ADP
ftr-362	1871	24	the	the	DET
ftr-362	1871	25	purposes	purpose	NOUN
ftr-362	1871	26	of	of	ADP
ftr-362	1871	27	providing	provide	VERB
ftr-362	1871	28	“	"	PUNCT
ftr-362	1871	29	‘	'	PUNCT
ftr-362	1871	30	additional	additional	ADJ
ftr-362	1871	31	funds	fund	NOUN
ftr-362	1871	32	for	for	ADP
ftr-362	1871	33	conducting	conduct	VERB
ftr-362	1871	34	[	[	X
ftr-362	1871	35	the	the	DET
ftr-362	1871	36	corporation	corporation	NOUN
ftr-362	1871	37	’s	’s	PART
ftr-362	1871	38	]	]	PUNCT
ftr-362	1871	39	business	business	NOUN
ftr-362	1871	40	...	...	PUNCT
ftr-362	1871	41	do	do	AUX
ftr-362	1871	42	not	not	PART
ftr-362	1871	43	constitute	constitute	VERB
ftr-362	1871	44	income	income	NOUN
ftr-362	1871	45	’	'	PUNCT
ftr-362	1871	46	”	"	PUNCT
ftr-362	1871	47	to	to	ADP
ftr-362	1871	48	the	the	DET
ftr-362	1871	49	corporation	corporation	NOUN
ftr-362	1871	50	,	,	PUNCT
ftr-362	1871	51	”	"	PUNCT
ftr-362	1871	52	is	be	AUX
ftr-362	1871	53	entitled	entitle	VERB
ftr-362	1871	54	to	to	PART
ftr-362	1871	55	deference	deference	VERB
ftr-362	1871	56	and	and	CCONJ
ftr-362	1871	57	“	"	PUNCT
ftr-362	1871	58	is	be	AUX
ftr-362	1871	59	fatal	fatal	ADJ
ftr-362	1871	60	to	to	ADP
ftr-362	1871	61	the	the	DET
ftr-362	1871	62	[	[	X
ftr-362	1871	63	taxpayer	taxpayer	NOUN
ftr-362	1871	64	’s	’s	X
ftr-362	1871	65	]	]	PUNCT
ftr-362	1871	66	position	position	NOUN
ftr-362	1871	67	.	.	PUNCT
ftr-362	1871	68	”	"	PUNCT
ftr-362	1872	1	•	•	ADP
ftr-362	1872	2	the	the	DET
ftr-362	1872	3	court	court	NOUN
ftr-362	1872	4	rejected	reject	VERB
ftr-362	1872	5	the	the	DET
ftr-362	1872	6	taxpayers	taxpayer	NOUN
ftr-362	1872	7	’	'	PUNCT
ftr-362	1872	8	argument	argument	NOUN
ftr-362	1872	9	that	that	SCONJ
ftr-362	1872	10	based	base	VERB
ftr-362	1872	11	on	on	ADP
ftr-362	1872	12	the	the	DET
ftr-362	1872	13	reasoning	reasoning	NOUN
ftr-362	1872	14	of	of	ADP
ftr-362	1872	15	gitlitz	gitlitz	PROPN
ftr-362	1872	16	v.	v.	ADP
ftr-362	1872	17	commissioner	commissioner	NOUN
ftr-362	1872	18	,	,	PUNCT
ftr-362	1872	19	531	531	NUM
ftr-362	1872	20	u.s	u.s	PROPN
ftr-362	1872	21	.	.	PROPN
ftr-362	1872	22	206	206	NUM
ftr-362	1872	23	(	(	PUNCT
ftr-362	1872	24	2001	2001	NUM
ftr-362	1872	25	)	)	PUNCT
ftr-362	1872	26	,	,	PUNCT
ftr-362	1872	27	there	there	PRON
ftr-362	1872	28	would	would	AUX
ftr-362	1872	29	be	be	AUX
ftr-362	1872	30	no	no	DET
ftr-362	1872	31	reason	reason	NOUN
ftr-362	1872	32	for	for	ADP
ftr-362	1872	33	§	§	PROPN
ftr-362	1872	34	118	118	NUM
ftr-362	1872	35	to	to	PART
ftr-362	1872	36	exclude	exclude	VERB
ftr-362	1872	37	contributions	contribution	NOUN
ftr-362	1872	38	to	to	ADP
ftr-362	1872	39	capital	capital	NOUN
ftr-362	1872	40	from	from	ADP
ftr-362	1872	41	gross	gross	ADJ
ftr-362	1872	42	income	income	NOUN
ftr-362	1872	43	if	if	SCONJ
ftr-362	1872	44	they	they	PRON
ftr-362	1872	45	were	be	AUX
ftr-362	1872	46	not	not	PART
ftr-362	1872	47	already	already	ADV
ftr-362	1872	48	included	include	VERB
ftr-362	1872	49	in	in	ADP
ftr-362	1872	50	gross	gross	ADJ
ftr-362	1872	51	income	income	NOUN
ftr-362	1872	52	by	by	ADP
ftr-362	1872	53	§	§	PROPN
ftr-362	1872	54	118	118	NUM
ftr-362	1872	55	,	,	PUNCT
ftr-362	1872	56	concluding	conclude	VERB
ftr-362	1872	57	that	that	SCONJ
ftr-362	1872	58	the	the	DET
ftr-362	1872	59	taxpayer	taxpayer	NOUN
ftr-362	1872	60	’s	’s	PART
ftr-362	1872	61	view	view	NOUN
ftr-362	1872	62	of	of	ADP
ftr-362	1872	63	§	§	PROPN
ftr-362	1872	64	118	118	NUM
ftr-362	1872	65	was	be	AUX
ftr-362	1872	66	belied	belie	VERB
ftr-362	1872	67	by	by	ADP
ftr-362	1872	68	its	its	PRON
ftr-362	1872	69	legislative	legislative	ADJ
ftr-362	1872	70	history	history	NOUN
ftr-362	1872	71	.	.	PUNCT
ftr-362	1873	1	the	the	DET
ftr-362	1873	2	court	court	NOUN
ftr-362	1873	3	also	also	ADV
ftr-362	1873	4	rejected	reject	VERB
ftr-362	1873	5	other	other	ADJ
ftr-362	1873	6	variations	variation	NOUN
ftr-362	1873	7	of	of	ADP
ftr-362	1873	8	the	the	DET
ftr-362	1873	9	same	same	ADJ
ftr-362	1873	10	argument	argument	NOUN
ftr-362	1873	11	.	.	PUNCT
ftr-362	1874	1	finally	finally	ADV
ftr-362	1874	2	,	,	PUNCT
ftr-362	1874	3	the	the	DET
ftr-362	1874	4	court	court	NOUN
ftr-362	1874	5	rejected	reject	VERB
ftr-362	1874	6	the	the	DET
ftr-362	1874	7	taxpayers	taxpayer	NOUN
ftr-362	1874	8	’	’	PART
ftr-362	1874	9	alternative	alternative	ADJ
ftr-362	1874	10	argument	argument	NOUN
ftr-362	1874	11	that	that	SCONJ
ftr-362	1874	12	they	they	PRON
ftr-362	1874	13	should	should	AUX
ftr-362	1874	14	have	have	AUX
ftr-362	1874	15	been	be	AUX
ftr-362	1874	16	allowed	allow	VERB
ftr-362	1874	17	to	to	PART
ftr-362	1874	18	deduct	deduct	VERB
ftr-362	1874	19	their	their	PRON
ftr-362	1874	20	capital	capital	NOUN
ftr-362	1874	21	contributions	contribution	NOUN
ftr-362	1874	22	to	to	ADP
ftr-362	1874	23	the	the	DET
ftr-362	1874	24	s	s	PART
ftr-362	1874	25	corporation	corporation	NOUN
ftr-362	1874	26	under	under	ADP
ftr-362	1874	27	§	§	PROPN
ftr-362	1874	28	165(c)(2	165(c)(2	NUM
ftr-362	1874	29	)	)	PUNCT
ftr-362	1874	30	as	as	ADP
ftr-362	1874	31	losses	loss	NOUN
ftr-362	1874	32	incurred	incur	VERB
ftr-362	1874	33	in	in	ADP
ftr-362	1874	34	a	a	DET
ftr-362	1874	35	transaction	transaction	NOUN
ftr-362	1874	36	entered	enter	VERB
ftr-362	1874	37	into	into	ADP
ftr-362	1874	38	for	for	ADP
ftr-362	1874	39	profit	profit	NOUN
ftr-362	1874	40	.	.	PUNCT
ftr-362	1875	1	the	the	DET
ftr-362	1875	2	tax	tax	NOUN
ftr-362	1875	3	658	658	NUM
ftr-362	1875	4	florida	florida	PROPN
ftr-362	1875	5	tax	tax	NOUN
ftr-362	1875	6	review	review	NOUN
ftr-362	1875	7	[	[	X
ftr-362	1875	8	vol	vol	NOUN
ftr-362	1875	9	.	.	PUNCT
ftr-362	1876	1	10:9	10:9	NUM
ftr-362	1876	2	court	court	NOUN
ftr-362	1876	3	had	have	AUX
ftr-362	1876	4	found	find	VERB
ftr-362	1876	5	that	that	SCONJ
ftr-362	1876	6	the	the	DET
ftr-362	1876	7	taxpayers	taxpayer	NOUN
ftr-362	1876	8	had	have	AUX
ftr-362	1876	9	not	not	PART
ftr-362	1876	10	made	make	VERB
ftr-362	1876	11	the	the	DET
ftr-362	1876	12	contributions	contribution	NOUN
ftr-362	1876	13	for	for	ADP
ftr-362	1876	14	the	the	DET
ftr-362	1876	15	“	"	PUNCT
ftr-362	1876	16	‘	'	PUNCT
ftr-362	1876	17	sole	sole	ADJ
ftr-362	1876	18	purpose	purpose	NOUN
ftr-362	1876	19	of	of	ADP
ftr-362	1876	20	being	be	AUX
ftr-362	1876	21	released	release	VERB
ftr-362	1876	22	from	from	ADP
ftr-362	1876	23	their	their	PRON
ftr-362	1876	24	guarantees	guarantee	NOUN
ftr-362	1876	25	on	on	ADP
ftr-362	1876	26	the	the	DET
ftr-362	1876	27	bank	bank	NOUN
ftr-362	1876	28	loans	loan	NOUN
ftr-362	1876	29	’	'	PUNCT
ftr-362	1876	30	”	"	PUNCT
ftr-362	1876	31	and	and	CCONJ
ftr-362	1876	32	,	,	PUNCT
ftr-362	1876	33	as	as	ADP
ftr-362	1876	34	a	a	DET
ftr-362	1876	35	result	result	NOUN
ftr-362	1876	36	,	,	PUNCT
ftr-362	1876	37	it	it	PRON
ftr-362	1876	38	found	find	VERB
ftr-362	1876	39	that	that	SCONJ
ftr-362	1876	40	the	the	DET
ftr-362	1876	41	contributions	contribution	NOUN
ftr-362	1876	42	were	be	AUX
ftr-362	1876	43	not	not	PART
ftr-362	1876	44	deductible	deductible	ADJ
ftr-362	1876	45	pursuant	pursuant	ADV
ftr-362	1876	46	to	to	ADP
ftr-362	1876	47	§	§	PROPN
ftr-362	1876	48	165(c)(2	165(c)(2	NUM
ftr-362	1876	49	)	)	PUNCT
ftr-362	1876	50	.	.	PUNCT
ftr-362	1877	1	the	the	DET
ftr-362	1877	2	second	second	ADJ
ftr-362	1877	3	circuit	circuit	NOUN
ftr-362	1877	4	concluded	conclude	VERB
ftr-362	1877	5	that	that	SCONJ
ftr-362	1877	6	the	the	DET
ftr-362	1877	7	tax	tax	NOUN
ftr-362	1877	8	court	court	NOUN
ftr-362	1877	9	’s	’s	PART
ftr-362	1877	10	test	test	NOUN
ftr-362	1877	11	was	be	AUX
ftr-362	1877	12	too	too	ADV
ftr-362	1877	13	stringent	stringent	ADJ
ftr-362	1877	14	,	,	PUNCT
ftr-362	1877	15	holding	hold	VERB
ftr-362	1877	16	instead	instead	ADV
ftr-362	1877	17	that	that	PRON
ftr-362	1877	18	to	to	PART
ftr-362	1877	19	be	be	AUX
ftr-362	1877	20	deductible	deductible	ADJ
ftr-362	1877	21	as	as	SCONJ
ftr-362	1877	22	losses	loss	NOUN
ftr-362	1877	23	incurred	incur	VERB
ftr-362	1877	24	in	in	ADP
ftr-362	1877	25	a	a	DET
ftr-362	1877	26	transaction	transaction	NOUN
ftr-362	1877	27	entered	enter	VERB
ftr-362	1877	28	into	into	ADP
ftr-362	1877	29	for	for	ADP
ftr-362	1877	30	profit	profit	NOUN
ftr-362	1877	31	the	the	DET
ftr-362	1877	32	capital	capital	NOUN
ftr-362	1877	33	contributions	contribution	NOUN
ftr-362	1877	34	needed	need	VERB
ftr-362	1877	35	only	only	ADV
ftr-362	1877	36	to	to	PART
ftr-362	1877	37	have	have	AUX
ftr-362	1877	38	been	be	AUX
ftr-362	1877	39	made	make	VERB
ftr-362	1877	40	for	for	ADP
ftr-362	1877	41	the	the	DET
ftr-362	1877	42	primary	primary	ADJ
ftr-362	1877	43	purpose	purpose	NOUN
ftr-362	1877	44	of	of	ADP
ftr-362	1877	45	obtaining	obtain	VERB
ftr-362	1877	46	the	the	DET
ftr-362	1877	47	releases	release	NOUN
ftr-362	1877	48	.	.	PUNCT
ftr-362	1878	1	nevertheless	nevertheless	ADV
ftr-362	1878	2	,	,	PUNCT
ftr-362	1878	3	the	the	DET
ftr-362	1878	4	tax	tax	NOUN
ftr-362	1878	5	court	court	NOUN
ftr-362	1878	6	’s	’s	PART
ftr-362	1878	7	error	error	NOUN
ftr-362	1878	8	was	be	AUX
ftr-362	1878	9	harmless	harmless	ADJ
ftr-362	1878	10	because	because	SCONJ
ftr-362	1878	11	the	the	DET
ftr-362	1878	12	taxpayers	taxpayer	NOUN
ftr-362	1878	13	failed	fail	VERB
ftr-362	1878	14	to	to	PART
ftr-362	1878	15	prove	prove	VERB
ftr-362	1878	16	that	that	SCONJ
ftr-362	1878	17	the	the	DET
ftr-362	1878	18	primary	primary	ADJ
ftr-362	1878	19	purpose	purpose	NOUN
ftr-362	1878	20	of	of	ADP
ftr-362	1878	21	the	the	DET
ftr-362	1878	22	contributions	contribution	NOUN
ftr-362	1878	23	was	be	AUX
ftr-362	1878	24	to	to	PART
ftr-362	1878	25	obtain	obtain	VERB
ftr-362	1878	26	the	the	DET
ftr-362	1878	27	releases	release	NOUN
ftr-362	1878	28	from	from	ADP
ftr-362	1878	29	the	the	DET
ftr-362	1878	30	guarantees	guarantee	NOUN
ftr-362	1878	31	.	.	PUNCT
ftr-362	1879	1	4	4	X
ftr-362	1879	2	.	.	X
ftr-362	1879	3	the	the	DET
ftr-362	1879	4	lifetime	lifetime	NOUN
ftr-362	1879	5	of	of	ADP
ftr-362	1879	6	built	build	VERB
ftr-362	1879	7	-	-	PUNCT
ftr-362	1879	8	in	in	ADP
ftr-362	1879	9	gain	gain	NOUN
ftr-362	1879	10	gets	get	VERB
ftr-362	1879	11	shorter	short	ADJ
ftr-362	1879	12	every	every	DET
ftr-362	1879	13	year	year	NOUN
ftr-362	1879	14	.	.	PUNCT
ftr-362	1880	1	the	the	DET
ftr-362	1880	2	small	small	ADJ
ftr-362	1880	3	business	business	NOUN
ftr-362	1880	4	jobs	job	NOUN
ftr-362	1880	5	act	act	NOUN
ftr-362	1880	6	of	of	ADP
ftr-362	1880	7	2010	2010	NUM
ftr-362	1880	8	shortened	shorten	VERB
ftr-362	1880	9	the	the	DET
ftr-362	1880	10	holding	hold	VERB
ftr-362	1880	11	period	period	NOUN
ftr-362	1880	12	under	under	ADP
ftr-362	1880	13	§	§	PROPN
ftr-362	1880	14	1374	1374	NUM
ftr-362	1880	15	for	for	ADP
ftr-362	1880	16	recognizing	recognize	VERB
ftr-362	1880	17	unrealized	unrealize	VERB
ftr-362	1880	18	built	build	VERB
ftr-362	1880	19	-	-	PUNCT
ftr-362	1880	20	in	in	ADP
ftr-362	1880	21	gain	gain	NOUN
ftr-362	1880	22	on	on	ADP
ftr-362	1880	23	conversion	conversion	NOUN
ftr-362	1880	24	from	from	ADP
ftr-362	1880	25	a	a	DET
ftr-362	1880	26	c	c	NOUN
ftr-362	1880	27	corporation	corporation	NOUN
ftr-362	1880	28	to	to	ADP
ftr-362	1880	29	an	an	DET
ftr-362	1880	30	s	s	NOUN
ftr-362	1880	31	corporation	corporation	NOUN
ftr-362	1880	32	to	to	ADP
ftr-362	1880	33	five	five	NUM
ftr-362	1880	34	years	year	NOUN
ftr-362	1880	35	preceding	precede	VERB
ftr-362	1880	36	the	the	DET
ftr-362	1880	37	corporation	corporation	NOUN
ftr-362	1880	38	’s	’s	PART
ftr-362	1880	39	tax	tax	NOUN
ftr-362	1880	40	year	year	NOUN
ftr-362	1880	41	beginning	begin	VERB
ftr-362	1880	42	in	in	ADP
ftr-362	1880	43	2011	2011	NUM
ftr-362	1880	44	.	.	PUNCT
ftr-362	1881	1	before	before	ADP
ftr-362	1881	2	the	the	DET
ftr-362	1881	3	change	change	NOUN
ftr-362	1881	4	the	the	DET
ftr-362	1881	5	holding	hold	VERB
ftr-362	1881	6	period	period	NOUN
ftr-362	1881	7	was	be	AUX
ftr-362	1881	8	ten	ten	NUM
ftr-362	1881	9	years	year	NOUN
ftr-362	1881	10	for	for	ADP
ftr-362	1881	11	sales	sale	NOUN
ftr-362	1881	12	or	or	CCONJ
ftr-362	1881	13	exchanges	exchange	NOUN
ftr-362	1881	14	in	in	ADP
ftr-362	1881	15	tax	tax	NOUN
ftr-362	1881	16	years	year	NOUN
ftr-362	1881	17	beginning	begin	VERB
ftr-362	1881	18	before	before	ADP
ftr-362	1881	19	2009	2009	NUM
ftr-362	1881	20	,	,	PUNCT
ftr-362	1881	21	and	and	CCONJ
ftr-362	1881	22	seven	seven	NUM
ftr-362	1881	23	years	year	NOUN
ftr-362	1881	24	for	for	ADP
ftr-362	1881	25	tax	tax	NOUN
ftr-362	1881	26	years	year	NOUN
ftr-362	1881	27	beginning	begin	VERB
ftr-362	1881	28	in	in	ADP
ftr-362	1881	29	2009	2009	NUM
ftr-362	1881	30	or	or	CCONJ
ftr-362	1881	31	2010	2010	NUM
ftr-362	1881	32	.	.	PUNCT
ftr-362	1882	1	e.	e.	PROPN
ftr-362	1882	2	mergers	merger	NOUN
ftr-362	1882	3	,	,	PUNCT
ftr-362	1882	4	acquisitions	acquisition	NOUN
ftr-362	1882	5	and	and	CCONJ
ftr-362	1882	6	reorganizations	reorganization	NOUN
ftr-362	1882	7	1	1	NUM
ftr-362	1882	8	.	.	PUNCT
ftr-362	1883	1	q	q	X
ftr-362	1883	2	:	:	PUNCT
ftr-362	1883	3	what	what	PRON
ftr-362	1883	4	does	do	AUX
ftr-362	1883	5	the	the	DET
ftr-362	1883	6	irs	irs	PROPN
ftr-362	1883	7	do	do	VERB
ftr-362	1883	8	when	when	SCONJ
ftr-362	1883	9	temporary	temporary	ADJ
ftr-362	1883	10	regulations	regulation	NOUN
ftr-362	1883	11	expire	expire	VERB
ftr-362	1883	12	?	?	PUNCT
ftr-362	1884	1	a	a	PRON
ftr-362	1884	2	:	:	PUNCT
ftr-362	1884	3	allow	allow	VERB
ftr-362	1884	4	taxpayers	taxpayer	NOUN
ftr-362	1884	5	to	to	PART
ftr-362	1884	6	rely	rely	VERB
ftr-362	1884	7	on	on	ADP
ftr-362	1884	8	the	the	DET
ftr-362	1884	9	identical	identical	ADJ
ftr-362	1884	10	proposed	propose	VERB
ftr-362	1884	11	regulations	regulation	NOUN
ftr-362	1884	12	.	.	PUNCT
ftr-362	1885	1	notice	notice	VERB
ftr-362	1885	2	2010	2010	NUM
ftr-362	1885	3	-	-	SYM
ftr-362	1885	4	25	25	NUM
ftr-362	1885	5	,	,	PUNCT
ftr-362	1885	6	2010	2010	NUM
ftr-362	1885	7	-	-	SYM
ftr-362	1885	8	14	14	NUM
ftr-362	1885	9	i.r.b	i.r.b	NOUN
ftr-362	1885	10	.	.	PUNCT
ftr-362	1886	1	527	527	NUM
ftr-362	1886	2	(	(	PUNCT
ftr-362	1886	3	3/18/10	3/18/10	NUM
ftr-362	1886	4	)	)	PUNCT
ftr-362	1886	5	.	.	PUNCT
ftr-362	1887	1	temp	temp	NOUN
ftr-362	1887	2	.	.	PUNCT
ftr-362	1888	1	reg	reg	PROPN
ftr-362	1888	2	.	.	PUNCT
ftr-362	1889	1	§	§	PROPN
ftr-362	1889	2	1.368	1.368	NUM
ftr-362	1889	3	-	-	SYM
ftr-362	1889	4	1t(e)(2	1t(e)(2	NUM
ftr-362	1889	5	)	)	PUNCT
ftr-362	1889	6	,	,	PUNCT
ftr-362	1889	7	t.d	t.d	PROPN
ftr-362	1889	8	.	.	PROPN
ftr-362	1889	9	9316	9316	NUM
ftr-362	1889	10	,	,	PUNCT
ftr-362	1889	11	corporate	corporate	ADJ
ftr-362	1889	12	reorganizations	reorganization	NOUN
ftr-362	1889	13	;	;	PUNCT
ftr-362	1889	14	guidance	guidance	NOUN
ftr-362	1889	15	on	on	ADP
ftr-362	1889	16	the	the	DET
ftr-362	1889	17	measurement	measurement	NOUN
ftr-362	1889	18	of	of	ADP
ftr-362	1889	19	continuity	continuity	NOUN
ftr-362	1889	20	of	of	ADP
ftr-362	1889	21	interest	interest	NOUN
ftr-362	1889	22	,	,	PUNCT
ftr-362	1889	23	72	72	NUM
ftr-362	1889	24	f.r	f.r	NOUN
ftr-362	1889	25	.	.	NOUN
ftr-362	1889	26	12974	12974	NUM
ftr-362	1889	27	(	(	PUNCT
ftr-362	1889	28	3/20/07	3/20/07	NUM
ftr-362	1889	29	)	)	PUNCT
ftr-362	1889	30	,	,	PUNCT
ftr-362	1889	31	dealing	deal	VERB
ftr-362	1889	32	with	with	ADP
ftr-362	1889	33	continuity	continuity	NOUN
ftr-362	1889	34	of	of	ADP
ftr-362	1889	35	interest	interest	NOUN
ftr-362	1889	36	in	in	ADP
ftr-362	1889	37	corporate	corporate	ADJ
ftr-362	1889	38	reorganizations	reorganization	NOUN
ftr-362	1889	39	,	,	PUNCT
ftr-362	1889	40	expired	expire	VERB
ftr-362	1889	41	on	on	ADP
ftr-362	1889	42	march	march	PROPN
ftr-362	1889	43	19	19	NUM
ftr-362	1889	44	,	,	PUNCT
ftr-362	1889	45	2010	2010	NUM
ftr-362	1889	46	,	,	PUNCT
ftr-362	1889	47	pursuant	pursuant	ADJ
ftr-362	1889	48	to	to	ADP
ftr-362	1889	49	§	§	PROPN
ftr-362	1889	50	7805(e)(2	7805(e)(2	NUM
ftr-362	1889	51	)	)	PUNCT
ftr-362	1889	52	.	.	PUNCT
ftr-362	1890	1	this	this	DET
ftr-362	1890	2	notice	notice	NOUN
ftr-362	1890	3	permits	permit	VERB
ftr-362	1890	4	taxpayers	taxpayer	NOUN
ftr-362	1890	5	to	to	PART
ftr-362	1890	6	rely	rely	VERB
ftr-362	1890	7	on	on	ADP
ftr-362	1890	8	prop	prop	NOUN
ftr-362	1890	9	.	.	PUNCT
ftr-362	1891	1	reg	reg	NOUN
ftr-362	1891	2	.	.	PUNCT
ftr-362	1892	1	§	§	PROPN
ftr-362	1892	2	1.368	1.368	NUM
ftr-362	1892	3	-	-	SYM
ftr-362	1892	4	1(e)(2	1(e)(2	NUM
ftr-362	1892	5	)	)	PUNCT
ftr-362	1892	6	until	until	SCONJ
ftr-362	1892	7	new	new	ADJ
ftr-362	1892	8	regulations	regulation	NOUN
ftr-362	1892	9	are	be	AUX
ftr-362	1892	10	promulgated	promulgate	VERB
ftr-362	1892	11	.	.	PUNCT
ftr-362	1893	1	however	however	ADV
ftr-362	1893	2	,	,	PUNCT
ftr-362	1893	3	“	"	PUNCT
ftr-362	1893	4	the	the	DET
ftr-362	1893	5	target	target	NOUN
ftr-362	1893	6	corporation	corporation	NOUN
ftr-362	1893	7	,	,	PUNCT
ftr-362	1893	8	the	the	DET
ftr-362	1893	9	issuing	issue	VERB
ftr-362	1893	10	corporation	corporation	NOUN
ftr-362	1893	11	,	,	PUNCT
ftr-362	1893	12	the	the	DET
ftr-362	1893	13	controlling	control	VERB
ftr-362	1893	14	corporation	corporation	NOUN
ftr-362	1893	15	of	of	ADP
ftr-362	1893	16	the	the	DET
ftr-362	1893	17	acquiring	acquire	VERB
ftr-362	1893	18	corporation	corporation	NOUN
ftr-362	1893	19	if	if	SCONJ
ftr-362	1893	20	stock	stock	NOUN
ftr-362	1893	21	thereof	thereof	ADV
ftr-362	1893	22	is	be	AUX
ftr-362	1893	23	provided	provide	VERB
ftr-362	1893	24	as	as	ADP
ftr-362	1893	25	consideration	consideration	NOUN
ftr-362	1893	26	in	in	ADP
ftr-362	1893	27	the	the	DET
ftr-362	1893	28	transaction	transaction	NOUN
ftr-362	1893	29	,	,	PUNCT
ftr-362	1893	30	and	and	CCONJ
ftr-362	1893	31	any	any	DET
ftr-362	1893	32	direct	direct	ADJ
ftr-362	1893	33	or	or	CCONJ
ftr-362	1893	34	indirect	indirect	ADJ
ftr-362	1893	35	transferee	transferee	NOUN
ftr-362	1893	36	of	of	ADP
ftr-362	1893	37	transferred	transfer	VERB
ftr-362	1893	38	basis	basis	NOUN
ftr-362	1893	39	property	property	NOUN
ftr-362	1893	40	from	from	ADP
ftr-362	1893	41	any	any	PRON
ftr-362	1893	42	of	of	ADP
ftr-362	1893	43	the	the	DET
ftr-362	1893	44	foregoing	foregoing	NOUN
ftr-362	1893	45	,	,	PUNCT
ftr-362	1893	46	may	may	AUX
ftr-362	1893	47	not	not	PART
ftr-362	1893	48	apply	apply	VERB
ftr-362	1893	49	the	the	DET
ftr-362	1893	50	provisions	provision	NOUN
ftr-362	1893	51	of	of	ADP
ftr-362	1893	52	the	the	DET
ftr-362	1893	53	proposed	propose	VERB
ftr-362	1893	54	regulations	regulation	NOUN
ftr-362	1893	55	unless	unless	SCONJ
ftr-362	1893	56	all	all	DET
ftr-362	1893	57	such	such	ADJ
ftr-362	1893	58	taxpayers	taxpayer	NOUN
ftr-362	1893	59	elect	elect	VERB
ftr-362	1893	60	to	to	PART
ftr-362	1893	61	apply	apply	VERB
ftr-362	1893	62	the	the	DET
ftr-362	1893	63	provisions	provision	NOUN
ftr-362	1893	64	of	of	ADP
ftr-362	1893	65	such	such	ADJ
ftr-362	1893	66	regulations	regulation	NOUN
ftr-362	1893	67	.	.	PUNCT
ftr-362	1894	1	this	this	DET
ftr-362	1894	2	requirement	requirement	NOUN
ftr-362	1894	3	will	will	AUX
ftr-362	1894	4	be	be	AUX
ftr-362	1894	5	satisfied	satisfied	ADJ
ftr-362	1894	6	if	if	SCONJ
ftr-362	1894	7	none	none	NOUN
ftr-362	1894	8	of	of	ADP
ftr-362	1894	9	the	the	DET
ftr-362	1894	10	specified	specified	ADJ
ftr-362	1894	11	parties	party	NOUN
ftr-362	1894	12	adopts	adopt	VERB
ftr-362	1894	13	treatment	treatment	NOUN
ftr-362	1894	14	inconsistent	inconsistent	ADJ
ftr-362	1894	15	with	with	ADP
ftr-362	1894	16	this	this	DET
ftr-362	1894	17	election	election	NOUN
ftr-362	1894	18	.	.	PUNCT
ftr-362	1894	19	”	"	PUNCT
ftr-362	1895	1	a.	a.	NOUN
ftr-362	1895	2	reg-146247	reg-146247	NOUN
ftr-362	1895	3	-	-	PUNCT
ftr-362	1895	4	06	06	NUM
ftr-362	1895	5	,	,	PUNCT
ftr-362	1895	6	corporate	corporate	ADJ
ftr-362	1895	7	reorganizations	reorganization	NOUN
ftr-362	1895	8	;	;	PUNCT
ftr-362	1895	9	guidance	guidance	NOUN
ftr-362	1895	10	on	on	ADP
ftr-362	1895	11	the	the	DET
ftr-362	1895	12	measurement	measurement	NOUN
ftr-362	1895	13	of	of	ADP
ftr-362	1895	14	continuity	continuity	NOUN
ftr-362	1895	15	of	of	ADP
ftr-362	1895	16	interest	interest	NOUN
ftr-362	1895	17	,	,	PUNCT
ftr-362	1895	18	72	72	NUM
ftr-362	1895	19	f.r	f.r	NOUN
ftr-362	1895	20	.	.	NOUN
ftr-362	1895	21	13058	13058	NUM
ftr-362	1895	22	(	(	PUNCT
ftr-362	1895	23	3/20/07	3/20/07	NUM
ftr-362	1895	24	)	)	PUNCT
ftr-362	1895	25	.	.	PUNCT
ftr-362	1896	1	prop	prop	NOUN
ftr-362	1896	2	.	.	PUNCT
ftr-362	1897	1	reg	reg	PROPN
ftr-362	1897	2	.	.	PUNCT
ftr-362	1898	1	§	§	PROPN
ftr-362	1898	2	1.368	1.368	NUM
ftr-362	1898	3	-	-	SYM
ftr-362	1898	4	1(e)(2	1(e)(2	NUM
ftr-362	1898	5	)	)	PUNCT
ftr-362	1898	6	would	would	AUX
ftr-362	1898	7	amend	amend	VERB
ftr-362	1898	8	reg	reg	NOUN
ftr-362	1898	9	.	.	PUNCT
ftr-362	1899	1	§	§	PROPN
ftr-362	1899	2	1.368	1.368	NUM
ftr-362	1899	3	-	-	SYM
ftr-362	1899	4	1(e	1(e	NUM
ftr-362	1899	5	)	)	PUNCT
ftr-362	1899	6	,	,	PUNCT
ftr-362	1899	7	as	as	SCONJ
ftr-362	1899	8	promulgated	promulgate	VERB
ftr-362	1899	9	in	in	ADP
ftr-362	1899	10	2005	2005	NUM
ftr-362	1899	11	.	.	PUNCT
ftr-362	1900	1	(	(	PUNCT
ftr-362	1900	2	the	the	DET
ftr-362	1900	3	proposed	propose	VERB
ftr-362	1900	4	regulations	regulation	NOUN
ftr-362	1900	5	are	be	AUX
ftr-362	1900	6	identical	identical	ADJ
ftr-362	1900	7	to	to	PART
ftr-362	1900	8	now	now	ADV
ftr-362	1900	9	expired	expire	VERB
ftr-362	1900	10	temp	temp	NOUN
ftr-362	1900	11	.	.	PUNCT
ftr-362	1901	1	reg	reg	NOUN
ftr-362	1901	2	.	.	PUNCT
ftr-362	1902	1	§	§	PROPN
ftr-362	1902	2	1.368	1.368	NUM
ftr-362	1902	3	-	-	SYM
ftr-362	1902	4	1	1	NUM
ftr-362	1902	5	t.	t.	NOUN
ftr-362	1902	6	)	)	PUNCT
ftr-362	1902	7	under	under	ADP
ftr-362	1902	8	the	the	DET
ftr-362	1902	9	2005	2005	NUM
ftr-362	1902	10	regulations	regulation	NOUN
ftr-362	1902	11	,	,	PUNCT
ftr-362	1902	12	the	the	DET
ftr-362	1902	13	value	value	NOUN
ftr-362	1902	14	of	of	ADP
ftr-362	1902	15	consideration	consideration	NOUN
ftr-362	1902	16	received	receive	VERB
ftr-362	1902	17	in	in	ADP
ftr-362	1902	18	a	a	DET
ftr-362	1902	19	reorganization	reorganization	NOUN
ftr-362	1902	20	for	for	ADP
ftr-362	1902	21	purposes	purpose	NOUN
ftr-362	1902	22	of	of	ADP
ftr-362	1902	23	determining	determine	VERB
ftr-362	1902	24	whether	whether	SCONJ
ftr-362	1902	25	shareholders	shareholder	NOUN
ftr-362	1902	26	received	receive	VERB
ftr-362	1902	27	a	a	DET
ftr-362	1902	28	sufficient	sufficient	ADJ
ftr-362	1902	29	proprietary	proprietary	ADJ
ftr-362	1902	30	interest	interest	NOUN
ftr-362	1902	31	in	in	ADP
ftr-362	1902	32	the	the	DET
ftr-362	1902	33	2011	2011	NUM
ftr-362	1902	34	]	]	PUNCT
ftr-362	1902	35	recent	recent	ADJ
ftr-362	1902	36	developments	development	NOUN
ftr-362	1902	37	in	in	ADP
ftr-362	1902	38	federal	federal	ADJ
ftr-362	1902	39	income	income	NOUN
ftr-362	1902	40	taxation	taxation	NOUN
ftr-362	1902	41	659	659	NUM
ftr-362	1902	42	acquiring	acquire	VERB
ftr-362	1902	43	corporation	corporation	NOUN
ftr-362	1902	44	was	be	AUX
ftr-362	1902	45	to	to	PART
ftr-362	1902	46	be	be	AUX
ftr-362	1902	47	determined	determine	VERB
ftr-362	1902	48	as	as	ADP
ftr-362	1902	49	of	of	ADP
ftr-362	1902	50	the	the	DET
ftr-362	1902	51	last	last	ADJ
ftr-362	1902	52	business	business	NOUN
ftr-362	1902	53	day	day	NOUN
ftr-362	1902	54	before	before	SCONJ
ftr-362	1902	55	the	the	DET
ftr-362	1902	56	contract	contract	NOUN
ftr-362	1902	57	is	be	AUX
ftr-362	1902	58	binding	bind	VERB
ftr-362	1902	59	.	.	PUNCT
ftr-362	1903	1	the	the	DET
ftr-362	1903	2	proposed	propose	VERB
ftr-362	1903	3	regulations	regulation	NOUN
ftr-362	1903	4	apply	apply	VERB
ftr-362	1903	5	the	the	DET
ftr-362	1903	6	signing	signing	NOUN
ftr-362	1903	7	date	date	NOUN
ftr-362	1903	8	value	value	NOUN
ftr-362	1903	9	only	only	ADV
ftr-362	1903	10	where	where	SCONJ
ftr-362	1903	11	the	the	DET
ftr-362	1903	12	contract	contract	NOUN
ftr-362	1903	13	provides	provide	VERB
ftr-362	1903	14	for	for	ADP
ftr-362	1903	15	a	a	DET
ftr-362	1903	16	fixed	fix	VERB
ftr-362	1903	17	consideration	consideration	NOUN
ftr-362	1903	18	.	.	PUNCT
ftr-362	1904	1	the	the	DET
ftr-362	1904	2	definition	definition	NOUN
ftr-362	1904	3	of	of	ADP
ftr-362	1904	4	fixed	fix	VERB
ftr-362	1904	5	consideration	consideration	NOUN
ftr-362	1904	6	is	be	AUX
ftr-362	1904	7	modified	modify	VERB
ftr-362	1904	8	to	to	PART
ftr-362	1904	9	provide	provide	VERB
ftr-362	1904	10	that	that	DET
ftr-362	1904	11	consideration	consideration	NOUN
ftr-362	1904	12	is	be	AUX
ftr-362	1904	13	fixed	fix	VERB
ftr-362	1904	14	where	where	SCONJ
ftr-362	1904	15	the	the	DET
ftr-362	1904	16	contract	contract	NOUN
ftr-362	1904	17	specifies	specify	VERB
ftr-362	1904	18	the	the	DET
ftr-362	1904	19	number	number	NOUN
ftr-362	1904	20	of	of	ADP
ftr-362	1904	21	shares	share	NOUN
ftr-362	1904	22	of	of	ADP
ftr-362	1904	23	the	the	DET
ftr-362	1904	24	issuing	issue	VERB
ftr-362	1904	25	corporation	corporation	NOUN
ftr-362	1904	26	to	to	PART
ftr-362	1904	27	be	be	AUX
ftr-362	1904	28	exchanged	exchange	VERB
ftr-362	1904	29	for	for	ADP
ftr-362	1904	30	all	all	PRON
ftr-362	1904	31	or	or	CCONJ
ftr-362	1904	32	each	each	DET
ftr-362	1904	33	proprietary	proprietary	ADJ
ftr-362	1904	34	interest	interest	NOUN
ftr-362	1904	35	in	in	ADP
ftr-362	1904	36	the	the	DET
ftr-362	1904	37	target	target	NOUN
ftr-362	1904	38	corporation	corporation	NOUN
ftr-362	1904	39	.	.	PUNCT
ftr-362	1905	1	definitions	definition	NOUN
ftr-362	1905	2	referring	refer	VERB
ftr-362	1905	3	to	to	ADP
ftr-362	1905	4	the	the	DET
ftr-362	1905	5	percentage	percentage	NOUN
ftr-362	1905	6	of	of	ADP
ftr-362	1905	7	proprietary	proprietary	ADJ
ftr-362	1905	8	interests	interest	NOUN
ftr-362	1905	9	are	be	AUX
ftr-362	1905	10	deleted	delete	VERB
ftr-362	1905	11	.	.	PUNCT
ftr-362	1906	1	the	the	DET
ftr-362	1906	2	regulations	regulation	NOUN
ftr-362	1906	3	treat	treat	VERB
ftr-362	1906	4	transactions	transaction	NOUN
ftr-362	1906	5	that	that	PRON
ftr-362	1906	6	allow	allow	VERB
ftr-362	1906	7	for	for	ADP
ftr-362	1906	8	shareholder	shareholder	NOUN
ftr-362	1906	9	elections	election	NOUN
ftr-362	1906	10	as	as	ADP
ftr-362	1906	11	providing	provide	VERB
ftr-362	1906	12	for	for	ADP
ftr-362	1906	13	fixed	fix	VERB
ftr-362	1906	14	consideration	consideration	NOUN
ftr-362	1906	15	regardless	regardless	ADV
ftr-362	1906	16	of	of	ADP
ftr-362	1906	17	whether	whether	SCONJ
ftr-362	1906	18	the	the	DET
ftr-362	1906	19	agreement	agreement	NOUN
ftr-362	1906	20	specifies	specify	VERB
ftr-362	1906	21	a	a	DET
ftr-362	1906	22	maximum	maximum	ADJ
ftr-362	1906	23	amount	amount	NOUN
ftr-362	1906	24	of	of	ADP
ftr-362	1906	25	money	money	NOUN
ftr-362	1906	26	or	or	CCONJ
ftr-362	1906	27	a	a	DET
ftr-362	1906	28	minimum	minimum	NOUN
ftr-362	1906	29	amount	amount	NOUN
ftr-362	1906	30	of	of	ADP
ftr-362	1906	31	stock	stock	NOUN
ftr-362	1906	32	of	of	ADP
ftr-362	1906	33	the	the	DET
ftr-362	1906	34	issuing	issue	VERB
ftr-362	1906	35	corporation	corporation	NOUN
ftr-362	1906	36	.	.	PUNCT
ftr-362	1907	1	(	(	PUNCT
ftr-362	1907	2	in	in	ADP
ftr-362	1907	3	any	any	DET
ftr-362	1907	4	event	event	NOUN
ftr-362	1907	5	the	the	DET
ftr-362	1907	6	shareholders	shareholder	NOUN
ftr-362	1907	7	are	be	AUX
ftr-362	1907	8	subject	subject	ADJ
ftr-362	1907	9	to	to	ADP
ftr-362	1907	10	the	the	DET
ftr-362	1907	11	economic	economic	ADJ
ftr-362	1907	12	fortunes	fortune	NOUN
ftr-362	1907	13	of	of	ADP
ftr-362	1907	14	the	the	DET
ftr-362	1907	15	issuing	issue	VERB
ftr-362	1907	16	corporation	corporation	NOUN
ftr-362	1907	17	as	as	ADP
ftr-362	1907	18	of	of	ADP
ftr-362	1907	19	the	the	DET
ftr-362	1907	20	signing	signing	NOUN
ftr-362	1907	21	date	date	NOUN
ftr-362	1907	22	.	.	PUNCT
ftr-362	1907	23	)	)	PUNCT
ftr-362	1908	1	the	the	DET
ftr-362	1908	2	rule	rule	NOUN
ftr-362	1908	3	that	that	SCONJ
ftr-362	1908	4	modifications	modification	NOUN
ftr-362	1908	5	of	of	ADP
ftr-362	1908	6	the	the	DET
ftr-362	1908	7	contract	contract	NOUN
ftr-362	1908	8	that	that	PRON
ftr-362	1908	9	increase	increase	VERB
ftr-362	1908	10	the	the	DET
ftr-362	1908	11	number	number	NOUN
ftr-362	1908	12	of	of	ADP
ftr-362	1908	13	shares	share	NOUN
ftr-362	1908	14	to	to	PART
ftr-362	1908	15	be	be	AUX
ftr-362	1908	16	issued	issue	VERB
ftr-362	1908	17	does	do	AUX
ftr-362	1908	18	not	not	PART
ftr-362	1908	19	change	change	VERB
ftr-362	1908	20	the	the	DET
ftr-362	1908	21	signing	signing	NOUN
ftr-362	1908	22	date	date	NOUN
ftr-362	1908	23	is	be	AUX
ftr-362	1908	24	broadened	broaden	VERB
ftr-362	1908	25	to	to	PART
ftr-362	1908	26	also	also	ADV
ftr-362	1908	27	state	state	VERB
ftr-362	1908	28	that	that	SCONJ
ftr-362	1908	29	a	a	DET
ftr-362	1908	30	modification	modification	NOUN
ftr-362	1908	31	that	that	PRON
ftr-362	1908	32	decreases	decrease	VERB
ftr-362	1908	33	the	the	DET
ftr-362	1908	34	amount	amount	NOUN
ftr-362	1908	35	of	of	ADP
ftr-362	1908	36	cash	cash	NOUN
ftr-362	1908	37	or	or	CCONJ
ftr-362	1908	38	other	other	ADJ
ftr-362	1908	39	property	property	NOUN
ftr-362	1908	40	to	to	PART
ftr-362	1908	41	be	be	AUX
ftr-362	1908	42	issued	issue	VERB
ftr-362	1908	43	also	also	ADV
ftr-362	1908	44	does	do	AUX
ftr-362	1908	45	not	not	PART
ftr-362	1908	46	change	change	VERB
ftr-362	1908	47	the	the	DET
ftr-362	1908	48	signing	signing	NOUN
ftr-362	1908	49	date	date	NOUN
ftr-362	1908	50	.	.	PUNCT
ftr-362	1909	1	the	the	DET
ftr-362	1909	2	regulations	regulation	NOUN
ftr-362	1909	3	also	also	ADV
ftr-362	1909	4	tighten	tighten	VERB
ftr-362	1909	5	the	the	DET
ftr-362	1909	6	contingent	contingent	ADJ
ftr-362	1909	7	consideration	consideration	NOUN
ftr-362	1909	8	rules	rule	NOUN
ftr-362	1909	9	by	by	ADP
ftr-362	1909	10	providing	provide	VERB
ftr-362	1909	11	that	that	SCONJ
ftr-362	1909	12	a	a	DET
ftr-362	1909	13	contract	contract	NOUN
ftr-362	1909	14	will	will	AUX
ftr-362	1909	15	not	not	PART
ftr-362	1909	16	be	be	AUX
ftr-362	1909	17	treated	treat	VERB
ftr-362	1909	18	as	as	ADP
ftr-362	1909	19	providing	provide	VERB
ftr-362	1909	20	a	a	DET
ftr-362	1909	21	fixed	fix	VERB
ftr-362	1909	22	consideration	consideration	NOUN
ftr-362	1909	23	if	if	SCONJ
ftr-362	1909	24	provisions	provision	NOUN
ftr-362	1909	25	for	for	ADP
ftr-362	1909	26	contingent	contingent	ADJ
ftr-362	1909	27	consideration	consideration	NOUN
ftr-362	1909	28	prevent	prevent	VERB
ftr-362	1909	29	the	the	DET
ftr-362	1909	30	target	target	NOUN
ftr-362	1909	31	shareholders	shareholder	NOUN
ftr-362	1909	32	from	from	ADP
ftr-362	1909	33	being	be	AUX
ftr-362	1909	34	subject	subject	ADJ
ftr-362	1909	35	to	to	ADP
ftr-362	1909	36	the	the	DET
ftr-362	1909	37	economic	economic	ADJ
ftr-362	1909	38	benefits	benefit	NOUN
ftr-362	1909	39	and	and	CCONJ
ftr-362	1909	40	burdens	burden	NOUN
ftr-362	1909	41	of	of	ADP
ftr-362	1909	42	ownership	ownership	NOUN
ftr-362	1909	43	of	of	ADP
ftr-362	1909	44	the	the	DET
ftr-362	1909	45	issuing	issue	VERB
ftr-362	1909	46	corporation	corporation	NOUN
ftr-362	1909	47	as	as	ADP
ftr-362	1909	48	of	of	ADP
ftr-362	1909	49	the	the	DET
ftr-362	1909	50	signing	signing	NOUN
ftr-362	1909	51	date	date	NOUN
ftr-362	1909	52	.	.	PUNCT
ftr-362	1910	1	finally	finally	ADV
ftr-362	1910	2	the	the	DET
ftr-362	1910	3	regulations	regulation	NOUN
ftr-362	1910	4	provide	provide	VERB
ftr-362	1910	5	that	that	SCONJ
ftr-362	1910	6	the	the	DET
ftr-362	1910	7	signing	signing	NOUN
ftr-362	1910	8	date	date	NOUN
ftr-362	1910	9	value	value	NOUN
ftr-362	1910	10	must	must	AUX
ftr-362	1910	11	be	be	AUX
ftr-362	1910	12	adjusted	adjust	VERB
ftr-362	1910	13	to	to	PART
ftr-362	1910	14	take	take	VERB
ftr-362	1910	15	into	into	ADP
ftr-362	1910	16	account	account	NOUN
ftr-362	1910	17	the	the	DET
ftr-362	1910	18	effect	effect	NOUN
ftr-362	1910	19	of	of	ADP
ftr-362	1910	20	any	any	DET
ftr-362	1910	21	anti	anti	ADJ
ftr-362	1910	22	-	-	ADJ
ftr-362	1910	23	dilution	dilution	ADJ
ftr-362	1910	24	clause	clause	NOUN
ftr-362	1910	25	adjustments	adjustment	NOUN
ftr-362	1910	26	to	to	PART
ftr-362	1910	27	reflect	reflect	VERB
ftr-362	1910	28	changes	change	NOUN
ftr-362	1910	29	in	in	ADP
ftr-362	1910	30	the	the	DET
ftr-362	1910	31	issuing	issue	VERB
ftr-362	1910	32	corporation	corporation	NOUN
ftr-362	1910	33	capital	capital	NOUN
ftr-362	1910	34	structure	structure	NOUN
ftr-362	1910	35	.	.	PUNCT
ftr-362	1911	1	2	2	X
ftr-362	1911	2	.	.	X
ftr-362	1911	3	prepaid	prepaid	ADJ
ftr-362	1911	4	income	income	NOUN
ftr-362	1911	5	is	be	AUX
ftr-362	1911	6	not	not	PART
ftr-362	1911	7	recognized	recognize	VERB
ftr-362	1911	8	built	build	VERB
ftr-362	1911	9	-	-	PUNCT
ftr-362	1911	10	in	in	ADP
ftr-362	1911	11	gain	gain	NOUN
ftr-362	1911	12	.	.	PUNCT
ftr-362	1912	1	t.d	t.d	X
ftr-362	1912	2	.	.	PROPN
ftr-362	1912	3	9487	9487	NUM
ftr-362	1912	4	,	,	PUNCT
ftr-362	1912	5	built	build	VERB
ftr-362	1912	6	-	-	PUNCT
ftr-362	1912	7	in	in	ADP
ftr-362	1912	8	gains	gain	NOUN
ftr-362	1912	9	and	and	CCONJ
ftr-362	1912	10	losses	loss	NOUN
ftr-362	1912	11	under	under	ADP
ftr-362	1912	12	section	section	NOUN
ftr-362	1912	13	382(h	382(h	PROPN
ftr-362	1912	14	)	)	PUNCT
ftr-362	1912	15	,	,	PUNCT
ftr-362	1912	16	75	75	NUM
ftr-362	1912	17	f.r	f.r	NOUN
ftr-362	1912	18	.	.	NOUN
ftr-362	1912	19	33990	33990	NUM
ftr-362	1912	20	(	(	PUNCT
ftr-362	1912	21	6/16/10	6/16/10	NUM
ftr-362	1912	22	)	)	PUNCT
ftr-362	1912	23	.	.	PUNCT
ftr-362	1913	1	reg	reg	PROPN
ftr-362	1913	2	.	.	PUNCT
ftr-362	1914	1	§	§	PROPN
ftr-362	1914	2	1.382	1.382	NUM
ftr-362	1914	3	-	-	SYM
ftr-362	1914	4	7	7	NUM
ftr-362	1914	5	provides	provide	VERB
ftr-362	1914	6	that	that	PRON
ftr-362	1914	7	for	for	ADP
ftr-362	1914	8	purposes	purpose	NOUN
ftr-362	1914	9	of	of	ADP
ftr-362	1914	10	computing	compute	VERB
ftr-362	1914	11	§	§	PROPN
ftr-362	1914	12	382	382	NUM
ftr-362	1914	13	limitations	limitation	NOUN
ftr-362	1914	14	following	follow	VERB
ftr-362	1914	15	an	an	DET
ftr-362	1914	16	ownership	ownership	NOUN
ftr-362	1914	17	change	change	NOUN
ftr-362	1914	18	,	,	PUNCT
ftr-362	1914	19	prepaid	prepaid	ADJ
ftr-362	1914	20	income	income	NOUN
ftr-362	1914	21	is	be	AUX
ftr-362	1914	22	not	not	PART
ftr-362	1914	23	recognized	recognize	VERB
ftr-362	1914	24	built	build	VERB
ftr-362	1914	25	-	-	PUNCT
ftr-362	1914	26	in	in	ADP
ftr-362	1914	27	gain	gain	NOUN
ftr-362	1914	28	.	.	PUNCT
ftr-362	1915	1	prepaid	prepaid	ADJ
ftr-362	1915	2	income	income	NOUN
ftr-362	1915	3	is	be	AUX
ftr-362	1915	4	defined	define	VERB
ftr-362	1915	5	as	as	ADP
ftr-362	1915	6	“	"	PUNCT
ftr-362	1915	7	any	any	DET
ftr-362	1915	8	amount	amount	NOUN
ftr-362	1915	9	received	receive	VERB
ftr-362	1915	10	prior	prior	ADV
ftr-362	1915	11	to	to	ADP
ftr-362	1915	12	the	the	DET
ftr-362	1915	13	change	change	NOUN
ftr-362	1915	14	date	date	NOUN
ftr-362	1915	15	that	that	PRON
ftr-362	1915	16	is	be	AUX
ftr-362	1915	17	attributable	attributable	ADJ
ftr-362	1915	18	to	to	ADP
ftr-362	1915	19	performance	performance	NOUN
ftr-362	1915	20	occurring	occur	VERB
ftr-362	1915	21	on	on	ADP
ftr-362	1915	22	or	or	CCONJ
ftr-362	1915	23	after	after	ADP
ftr-362	1915	24	the	the	DET
ftr-362	1915	25	change	change	NOUN
ftr-362	1915	26	date	date	NOUN
ftr-362	1915	27	.	.	PUNCT
ftr-362	1915	28	”	"	PUNCT
ftr-362	1916	1	examples	example	NOUN
ftr-362	1916	2	include	include	VERB
ftr-362	1916	3	,	,	PUNCT
ftr-362	1916	4	but	but	CCONJ
ftr-362	1916	5	are	be	AUX
ftr-362	1916	6	not	not	PART
ftr-362	1916	7	limited	limit	VERB
ftr-362	1916	8	to	to	ADP
ftr-362	1916	9	,	,	PUNCT
ftr-362	1916	10	income	income	NOUN
ftr-362	1916	11	received	receive	VERB
ftr-362	1916	12	prior	prior	ADV
ftr-362	1916	13	to	to	ADP
ftr-362	1916	14	the	the	DET
ftr-362	1916	15	change	change	NOUN
ftr-362	1916	16	date	date	NOUN
ftr-362	1916	17	that	that	PRON
ftr-362	1916	18	is	be	AUX
ftr-362	1916	19	deferred	defer	VERB
ftr-362	1916	20	under	under	ADP
ftr-362	1916	21	§	§	PROPN
ftr-362	1916	22	455	455	NUM
ftr-362	1916	23	,	,	PUNCT
ftr-362	1916	24	reg	reg	NOUN
ftr-362	1916	25	.	.	PUNCT
ftr-362	1917	1	§	§	PROPN
ftr-362	1917	2	1.451	1.451	NUM
ftr-362	1917	3	-	-	SYM
ftr-362	1917	4	5	5	NUM
ftr-362	1917	5	,	,	PUNCT
ftr-362	1917	6	or	or	CCONJ
ftr-362	1917	7	rev	rev	PROPN
ftr-362	1917	8	.	.	PROPN
ftr-362	1917	9	proc	proc	PROPN
ftr-362	1917	10	.	.	PUNCT
ftr-362	1918	1	2004	2004	NUM
ftr-362	1918	2	-	-	SYM
ftr-362	1918	3	34	34	NUM
ftr-362	1918	4	,	,	PUNCT
ftr-362	1918	5	2004	2004	NUM
ftr-362	1918	6	-	-	SYM
ftr-362	1918	7	1	1	NUM
ftr-362	1918	8	c.b	c.b	PROPN
ftr-362	1918	9	.	.	PROPN
ftr-362	1918	10	991	991	NUM
ftr-362	1918	11	(	(	PUNCT
ftr-362	1918	12	or	or	CCONJ
ftr-362	1918	13	any	any	DET
ftr-362	1918	14	successor	successor	NOUN
ftr-362	1918	15	revenue	revenue	NOUN
ftr-362	1918	16	procedure	procedure	NOUN
ftr-362	1918	17	)	)	PUNCT
ftr-362	1918	18	.	.	PUNCT
ftr-362	1919	1	this	this	DET
ftr-362	1919	2	regulation	regulation	NOUN
ftr-362	1919	3	applies	apply	VERB
ftr-362	1919	4	to	to	ADP
ftr-362	1919	5	corporations	corporation	NOUN
ftr-362	1919	6	that	that	PRON
ftr-362	1919	7	have	have	AUX
ftr-362	1919	8	undergone	undergo	VERB
ftr-362	1919	9	an	an	DET
ftr-362	1919	10	ownership	ownership	NOUN
ftr-362	1919	11	change	change	NOUN
ftr-362	1919	12	on	on	ADP
ftr-362	1919	13	or	or	CCONJ
ftr-362	1919	14	after	after	ADP
ftr-362	1919	15	6/11/10	6/11/10	NUM
ftr-362	1919	16	,	,	PUNCT
ftr-362	1919	17	but	but	CCONJ
ftr-362	1919	18	it	it	PRON
ftr-362	1919	19	merely	merely	ADV
ftr-362	1919	20	mirrors	mirror	VERB
ftr-362	1919	21	former	former	ADJ
ftr-362	1919	22	temp	temp	NOUN
ftr-362	1919	23	.	.	PUNCT
ftr-362	1920	1	reg	reg	NOUN
ftr-362	1920	2	.	.	PUNCT
ftr-362	1921	1	§	§	PROPN
ftr-362	1921	2	1.382	1.382	NUM
ftr-362	1921	3	-	-	SYM
ftr-362	1921	4	7	7	NUM
ftr-362	1921	5	t	t	NOUN
ftr-362	1921	6	,	,	PUNCT
ftr-362	1921	7	which	which	PRON
ftr-362	1921	8	it	it	PRON
ftr-362	1921	9	replaced	replace	VERB
ftr-362	1921	10	.	.	PUNCT
ftr-362	1922	1	3	3	X
ftr-362	1922	2	.	.	X
ftr-362	1922	3	measuring	measure	VERB
ftr-362	1922	4	owner	owner	NOUN
ftr-362	1922	5	shifts	shift	NOUN
ftr-362	1922	6	of	of	ADP
ftr-362	1922	7	loss	loss	NOUN
ftr-362	1922	8	corporations	corporation	NOUN
ftr-362	1922	9	under	under	ADP
ftr-362	1922	10	§	§	PROPN
ftr-362	1922	11	382	382	NUM
ftr-362	1922	12	.	.	PUNCT
ftr-362	1922	13	notice	notice	VERB
ftr-362	1922	14	2010	2010	NUM
ftr-362	1922	15	-	-	SYM
ftr-362	1922	16	50	50	NUM
ftr-362	1922	17	,	,	PUNCT
ftr-362	1922	18	2010	2010	NUM
ftr-362	1922	19	-	-	SYM
ftr-362	1922	20	27	27	NUM
ftr-362	1922	21	i.r.b	i.r.b	NOUN
ftr-362	1922	22	.	.	PUNCT
ftr-362	1923	1	12	12	NUM
ftr-362	1923	2	(	(	PUNCT
ftr-362	1923	3	6/11/10	6/11/10	NUM
ftr-362	1923	4	)	)	PUNCT
ftr-362	1923	5	.	.	PUNCT
ftr-362	1924	1	this	this	DET
ftr-362	1924	2	notice	notice	NOUN
ftr-362	1924	3	provides	provide	VERB
ftr-362	1924	4	guidance	guidance	NOUN
ftr-362	1924	5	under	under	ADP
ftr-362	1924	6	§	§	PROPN
ftr-362	1924	7	382	382	NUM
ftr-362	1924	8	for	for	ADP
ftr-362	1924	9	measuring	measure	VERB
ftr-362	1924	10	owner	owner	NOUN
ftr-362	1924	11	shifts	shift	NOUN
ftr-362	1924	12	of	of	ADP
ftr-362	1924	13	loss	loss	NOUN
ftr-362	1924	14	corporations	corporation	NOUN
ftr-362	1924	15	that	that	PRON
ftr-362	1924	16	have	have	VERB
ftr-362	1924	17	more	more	ADJ
ftr-362	1924	18	than	than	ADP
ftr-362	1924	19	one	one	NUM
ftr-362	1924	20	class	class	NOUN
ftr-362	1924	21	of	of	ADP
ftr-362	1924	22	stock	stock	NOUN
ftr-362	1924	23	outstanding	outstanding	ADJ
ftr-362	1924	24	when	when	SCONJ
ftr-362	1924	25	the	the	DET
ftr-362	1924	26	value	value	NOUN
ftr-362	1924	27	of	of	ADP
ftr-362	1924	28	one	one	NUM
ftr-362	1924	29	class	class	NOUN
ftr-362	1924	30	of	of	ADP
ftr-362	1924	31	stock	stock	NOUN
ftr-362	1924	32	fluctuates	fluctuate	NOUN
ftr-362	1924	33	relative	relative	ADJ
ftr-362	1924	34	to	to	ADP
ftr-362	1924	35	another	another	DET
ftr-362	1924	36	class	class	NOUN
ftr-362	1924	37	of	of	ADP
ftr-362	1924	38	stock	stock	NOUN
ftr-362	1924	39	.	.	PUNCT
ftr-362	1925	1	the	the	DET
ftr-362	1925	2	irs	irs	PROPN
ftr-362	1925	3	will	will	AUX
ftr-362	1925	4	accept	accept	VERB
ftr-362	1925	5	use	use	NOUN
ftr-362	1925	6	of	of	ADP
ftr-362	1925	7	the	the	DET
ftr-362	1925	8	“	"	PUNCT
ftr-362	1925	9	full	full	ADJ
ftr-362	1925	10	value	value	NOUN
ftr-362	1925	11	methodology	methodology	NOUN
ftr-362	1925	12	,	,	PUNCT
ftr-362	1925	13	”	"	PUNCT
ftr-362	1925	14	under	under	ADP
ftr-362	1925	15	which	which	PRON
ftr-362	1925	16	all	all	DET
ftr-362	1925	17	shares	share	NOUN
ftr-362	1925	18	are	be	AUX
ftr-362	1925	19	“	"	PUNCT
ftr-362	1925	20	marked	mark	VERB
ftr-362	1925	21	to	to	ADP
ftr-362	1925	22	market	market	NOUN
ftr-362	1925	23	”	"	PUNCT
ftr-362	1925	24	on	on	ADP
ftr-362	1925	25	each	each	DET
ftr-362	1925	26	testing	testing	NOUN
ftr-362	1925	27	date	date	NOUN
ftr-362	1925	28	.	.	PUNCT
ftr-362	1926	1	under	under	ADP
ftr-362	1926	2	this	this	DET
ftr-362	1926	3	method	method	NOUN
ftr-362	1926	4	,	,	PUNCT
ftr-362	1926	5	the	the	DET
ftr-362	1926	6	660	660	NUM
ftr-362	1926	7	florida	florida	PROPN
ftr-362	1926	8	tax	tax	NOUN
ftr-362	1926	9	review	review	NOUN
ftr-362	1927	1	[	[	X
ftr-362	1927	2	vol	vol	NOUN
ftr-362	1927	3	.	.	PUNCT
ftr-362	1927	4	10:9	10:9	NUM
ftr-362	1927	5	percentage	percentage	NOUN
ftr-362	1927	6	of	of	ADP
ftr-362	1927	7	stock	stock	NOUN
ftr-362	1927	8	owned	own	VERB
ftr-362	1927	9	by	by	ADP
ftr-362	1927	10	any	any	DET
ftr-362	1927	11	person	person	NOUN
ftr-362	1927	12	is	be	AUX
ftr-362	1927	13	determined	determine	VERB
ftr-362	1927	14	with	with	ADP
ftr-362	1927	15	reference	reference	NOUN
ftr-362	1927	16	to	to	ADP
ftr-362	1927	17	“	"	PUNCT
ftr-362	1927	18	the	the	DET
ftr-362	1927	19	relative	relative	ADJ
ftr-362	1927	20	fair	fair	ADJ
ftr-362	1927	21	market	market	NOUN
ftr-362	1927	22	value	value	NOUN
ftr-362	1927	23	of	of	ADP
ftr-362	1927	24	the	the	DET
ftr-362	1927	25	stock	stock	NOUN
ftr-362	1927	26	owned	own	VERB
ftr-362	1927	27	by	by	ADP
ftr-362	1927	28	such	such	ADJ
ftr-362	1927	29	person	person	NOUN
ftr-362	1927	30	to	to	ADP
ftr-362	1927	31	the	the	DET
ftr-362	1927	32	total	total	ADJ
ftr-362	1927	33	fair	fair	ADJ
ftr-362	1927	34	market	market	NOUN
ftr-362	1927	35	value	value	NOUN
ftr-362	1927	36	of	of	ADP
ftr-362	1927	37	the	the	DET
ftr-362	1927	38	outstanding	outstanding	ADJ
ftr-362	1927	39	stock	stock	NOUN
ftr-362	1927	40	of	of	ADP
ftr-362	1927	41	the	the	DET
ftr-362	1927	42	corporation	corporation	NOUN
ftr-362	1927	43	.	.	PUNCT
ftr-362	1928	1	...	...	PUNCT
ftr-362	1929	1	[	[	X
ftr-362	1929	2	c]hanges	c]hange	NOUN
ftr-362	1929	3	in	in	ADP
ftr-362	1929	4	percentage	percentage	NOUN
ftr-362	1929	5	ownership	ownership	NOUN
ftr-362	1929	6	as	as	ADP
ftr-362	1929	7	a	a	DET
ftr-362	1929	8	result	result	NOUN
ftr-362	1929	9	of	of	ADP
ftr-362	1929	10	fluctuations	fluctuation	NOUN
ftr-362	1929	11	in	in	ADP
ftr-362	1929	12	value	value	NOUN
ftr-362	1929	13	are	be	AUX
ftr-362	1929	14	taken	take	VERB
ftr-362	1929	15	into	into	ADP
ftr-362	1929	16	account	account	NOUN
ftr-362	1929	17	if	if	SCONJ
ftr-362	1929	18	a	a	DET
ftr-362	1929	19	testing	testing	NOUN
ftr-362	1929	20	date	date	NOUN
ftr-362	1929	21	occurs	occur	VERB
ftr-362	1929	22	,	,	PUNCT
ftr-362	1929	23	regardless	regardless	ADV
ftr-362	1929	24	of	of	ADP
ftr-362	1929	25	whether	whether	SCONJ
ftr-362	1929	26	a	a	DET
ftr-362	1929	27	particular	particular	ADJ
ftr-362	1929	28	shareholder	shareholder	NOUN
ftr-362	1929	29	actively	actively	ADV
ftr-362	1929	30	participates	participate	VERB
ftr-362	1929	31	or	or	CCONJ
ftr-362	1929	32	is	be	AUX
ftr-362	1929	33	otherwise	otherwise	ADV
ftr-362	1929	34	party	party	NOUN
ftr-362	1929	35	to	to	ADP
ftr-362	1929	36	the	the	DET
ftr-362	1929	37	transaction	transaction	NOUN
ftr-362	1929	38	that	that	PRON
ftr-362	1929	39	causes	cause	VERB
ftr-362	1929	40	the	the	DET
ftr-362	1929	41	testing	testing	NOUN
ftr-362	1929	42	date	date	NOUN
ftr-362	1929	43	to	to	PART
ftr-362	1929	44	occur	occur	VERB
ftr-362	1929	45	...	...	PUNCT
ftr-362	1929	46	.	.	PUNCT
ftr-362	1929	47	”	"	PUNCT
ftr-362	1930	1	the	the	DET
ftr-362	1930	2	irs	irs	PROPN
ftr-362	1930	3	also	also	ADV
ftr-362	1930	4	will	will	AUX
ftr-362	1930	5	accept	accept	VERB
ftr-362	1930	6	use	use	NOUN
ftr-362	1930	7	of	of	ADP
ftr-362	1930	8	the	the	DET
ftr-362	1930	9	“	"	PUNCT
ftr-362	1930	10	hold	hold	VERB
ftr-362	1930	11	constant	constant	ADJ
ftr-362	1930	12	principle	principle	NOUN
ftr-362	1930	13	.	.	PUNCT
ftr-362	1930	14	”	"	PUNCT
ftr-362	1931	1	under	under	ADP
ftr-362	1931	2	this	this	DET
ftr-362	1931	3	methodology	methodology	NOUN
ftr-362	1931	4	,	,	PUNCT
ftr-362	1931	5	“	"	PUNCT
ftr-362	1931	6	the	the	DET
ftr-362	1931	7	value	value	NOUN
ftr-362	1931	8	of	of	ADP
ftr-362	1931	9	a	a	DET
ftr-362	1931	10	share	share	NOUN
ftr-362	1931	11	,	,	PUNCT
ftr-362	1931	12	relative	relative	ADJ
ftr-362	1931	13	to	to	ADP
ftr-362	1931	14	the	the	DET
ftr-362	1931	15	value	value	NOUN
ftr-362	1931	16	of	of	ADP
ftr-362	1931	17	all	all	DET
ftr-362	1931	18	other	other	ADJ
ftr-362	1931	19	stock	stock	NOUN
ftr-362	1931	20	of	of	ADP
ftr-362	1931	21	the	the	DET
ftr-362	1931	22	corporation	corporation	NOUN
ftr-362	1931	23	,	,	PUNCT
ftr-362	1931	24	is	be	AUX
ftr-362	1931	25	established	establish	VERB
ftr-362	1931	26	on	on	ADP
ftr-362	1931	27	the	the	DET
ftr-362	1931	28	date	date	NOUN
ftr-362	1931	29	that	that	PRON
ftr-362	1931	30	share	share	NOUN
ftr-362	1931	31	is	be	AUX
ftr-362	1931	32	acquired	acquire	VERB
ftr-362	1931	33	by	by	ADP
ftr-362	1931	34	a	a	DET
ftr-362	1931	35	particular	particular	ADJ
ftr-362	1931	36	shareholder	shareholder	NOUN
ftr-362	1931	37	.	.	PUNCT
ftr-362	1932	1	on	on	ADP
ftr-362	1932	2	subsequent	subsequent	ADJ
ftr-362	1932	3	testing	testing	NOUN
ftr-362	1932	4	dates	date	NOUN
ftr-362	1932	5	,	,	PUNCT
ftr-362	1932	6	the	the	DET
ftr-362	1932	7	percentage	percentage	NOUN
ftr-362	1932	8	interest	interest	NOUN
ftr-362	1932	9	represented	represent	VERB
ftr-362	1932	10	by	by	ADP
ftr-362	1932	11	that	that	DET
ftr-362	1932	12	share	share	NOUN
ftr-362	1932	13	(	(	PUNCT
ftr-362	1932	14	the	the	DET
ftr-362	1932	15	‘	'	PUNCT
ftr-362	1932	16	tested	test	VERB
ftr-362	1932	17	share	share	NOUN
ftr-362	1932	18	’	'	PUNCT
ftr-362	1932	19	)	)	PUNCT
ftr-362	1932	20	is	be	AUX
ftr-362	1932	21	then	then	ADV
ftr-362	1932	22	determined	determine	VERB
ftr-362	1932	23	by	by	ADP
ftr-362	1932	24	factoring	factor	VERB
ftr-362	1932	25	out	out	ADP
ftr-362	1932	26	fluctuations	fluctuation	NOUN
ftr-362	1932	27	in	in	ADP
ftr-362	1932	28	the	the	DET
ftr-362	1932	29	relative	relative	ADJ
ftr-362	1932	30	values	value	NOUN
ftr-362	1932	31	of	of	ADP
ftr-362	1932	32	the	the	DET
ftr-362	1932	33	loss	loss	NOUN
ftr-362	1932	34	corporation	corporation	NOUN
ftr-362	1932	35	’s	’s	PART
ftr-362	1932	36	share	share	NOUN
ftr-362	1932	37	classes	class	NOUN
ftr-362	1932	38	that	that	PRON
ftr-362	1932	39	have	have	AUX
ftr-362	1932	40	occurred	occur	VERB
ftr-362	1932	41	since	since	SCONJ
ftr-362	1932	42	the	the	DET
ftr-362	1932	43	acquisition	acquisition	NOUN
ftr-362	1932	44	date	date	NOUN
ftr-362	1932	45	of	of	ADP
ftr-362	1932	46	the	the	DET
ftr-362	1932	47	tested	test	VERB
ftr-362	1932	48	share	share	NOUN
ftr-362	1932	49	.	.	PUNCT
ftr-362	1933	1	thus	thus	ADV
ftr-362	1933	2	,	,	PUNCT
ftr-362	1933	3	as	as	SCONJ
ftr-362	1933	4	applied	apply	VERB
ftr-362	1933	5	,	,	PUNCT
ftr-362	1933	6	the	the	DET
ftr-362	1933	7	hcp	hcp	NOUN
ftr-362	1933	8	is	be	AUX
ftr-362	1933	9	individualized	individualize	VERB
ftr-362	1933	10	for	for	ADP
ftr-362	1933	11	each	each	DET
ftr-362	1933	12	acquisition	acquisition	NOUN
ftr-362	1933	13	of	of	ADP
ftr-362	1933	14	stock	stock	NOUN
ftr-362	1933	15	by	by	ADP
ftr-362	1933	16	each	each	DET
ftr-362	1933	17	shareholder	shareholder	NOUN
ftr-362	1933	18	.	.	PUNCT
ftr-362	1933	19	”	"	PUNCT
ftr-362	1934	1	the	the	PRON
ftr-362	1934	2	“	"	PUNCT
ftr-362	1934	3	hold	hold	VERB
ftr-362	1934	4	constant	constant	ADJ
ftr-362	1934	5	principle	principle	NOUN
ftr-362	1934	6	”	"	PUNCT
ftr-362	1934	7	has	have	VERB
ftr-362	1934	8	several	several	ADJ
ftr-362	1934	9	variations	variation	NOUN
ftr-362	1934	10	that	that	SCONJ
ftr-362	1934	11	the	the	DET
ftr-362	1934	12	notice	notice	NOUN
ftr-362	1934	13	identifies	identify	VERB
ftr-362	1934	14	as	as	ADP
ftr-362	1934	15	acceptable	acceptable	ADJ
ftr-362	1934	16	.	.	PUNCT
ftr-362	1935	1	an	an	DET
ftr-362	1935	2	acquisition	acquisition	NOUN
ftr-362	1935	3	is	be	AUX
ftr-362	1935	4	not	not	PART
ftr-362	1935	5	an	an	DET
ftr-362	1935	6	event	event	NOUN
ftr-362	1935	7	upon	upon	SCONJ
ftr-362	1935	8	which	which	PRON
ftr-362	1935	9	the	the	DET
ftr-362	1935	10	acquiring	acquire	VERB
ftr-362	1935	11	shareholder	shareholder	NOUN
ftr-362	1935	12	marks	mark	NOUN
ftr-362	1935	13	to	to	ADP
ftr-362	1935	14	fair	fair	ADJ
ftr-362	1935	15	market	market	NOUN
ftr-362	1935	16	value	value	NOUN
ftr-362	1935	17	other	other	ADJ
ftr-362	1935	18	shares	share	NOUN
ftr-362	1935	19	that	that	PRON
ftr-362	1935	20	it	it	PRON
ftr-362	1935	21	holds	hold	VERB
ftr-362	1935	22	under	under	ADP
ftr-362	1935	23	any	any	DET
ftr-362	1935	24	hcp	hcp	NOUN
ftr-362	1935	25	variation	variation	NOUN
ftr-362	1935	26	.	.	PUNCT
ftr-362	1936	1	to	to	PART
ftr-362	1936	2	be	be	AUX
ftr-362	1936	3	acceptable	acceptable	ADJ
ftr-362	1936	4	,	,	PUNCT
ftr-362	1936	5	whichever	whichever	DET
ftr-362	1936	6	methodology	methodology	NOUN
ftr-362	1936	7	is	be	AUX
ftr-362	1936	8	selected	select	VERB
ftr-362	1936	9	must	must	AUX
ftr-362	1936	10	measure	measure	VERB
ftr-362	1936	11	the	the	DET
ftr-362	1936	12	increased	increase	VERB
ftr-362	1936	13	percentage	percentage	NOUN
ftr-362	1936	14	ownership	ownership	NOUN
ftr-362	1936	15	represented	represent	VERB
ftr-362	1936	16	by	by	ADP
ftr-362	1936	17	a	a	DET
ftr-362	1936	18	stock	stock	NOUN
ftr-362	1936	19	acquisition	acquisition	NOUN
ftr-362	1936	20	by	by	ADP
ftr-362	1936	21	dividing	divide	VERB
ftr-362	1936	22	the	the	DET
ftr-362	1936	23	fair	fair	ADJ
ftr-362	1936	24	market	market	NOUN
ftr-362	1936	25	value	value	NOUN
ftr-362	1936	26	of	of	ADP
ftr-362	1936	27	that	that	DET
ftr-362	1936	28	stock	stock	NOUN
ftr-362	1936	29	on	on	ADP
ftr-362	1936	30	the	the	DET
ftr-362	1936	31	acquisition	acquisition	NOUN
ftr-362	1936	32	date	date	NOUN
ftr-362	1936	33	by	by	ADP
ftr-362	1936	34	the	the	DET
ftr-362	1936	35	fair	fair	ADJ
ftr-362	1936	36	market	market	NOUN
ftr-362	1936	37	value	value	NOUN
ftr-362	1936	38	of	of	ADP
ftr-362	1936	39	all	all	PRON
ftr-362	1936	40	of	of	ADP
ftr-362	1936	41	the	the	DET
ftr-362	1936	42	outstanding	outstanding	ADJ
ftr-362	1936	43	stock	stock	NOUN
ftr-362	1936	44	of	of	ADP
ftr-362	1936	45	the	the	DET
ftr-362	1936	46	loss	loss	NOUN
ftr-362	1936	47	corporation	corporation	NOUN
ftr-362	1936	48	on	on	ADP
ftr-362	1936	49	that	that	DET
ftr-362	1936	50	date	date	NOUN
ftr-362	1936	51	.	.	PUNCT
ftr-362	1937	1	any	any	DET
ftr-362	1937	2	alternative	alternative	ADJ
ftr-362	1937	3	treatment	treatment	NOUN
ftr-362	1937	4	of	of	ADP
ftr-362	1937	5	an	an	DET
ftr-362	1937	6	acquisition	acquisition	NOUN
ftr-362	1937	7	is	be	AUX
ftr-362	1937	8	inconsistent	inconsistent	ADJ
ftr-362	1937	9	with	with	ADP
ftr-362	1937	10	§	§	PROPN
ftr-362	1937	11	382(l)(3)(c	382(l)(3)(c	NUM
ftr-362	1937	12	)	)	PUNCT
ftr-362	1937	13	and	and	CCONJ
ftr-362	1937	14	is	be	AUX
ftr-362	1937	15	not	not	PART
ftr-362	1937	16	acceptable	acceptable	ADJ
ftr-362	1937	17	.	.	PUNCT
ftr-362	1938	1	any	any	DET
ftr-362	1938	2	method	method	NOUN
ftr-362	1938	3	selected	select	VERB
ftr-362	1938	4	,	,	PUNCT
ftr-362	1938	5	whether	whether	SCONJ
ftr-362	1938	6	the	the	DET
ftr-362	1938	7	“	"	PUNCT
ftr-362	1938	8	full	full	ADJ
ftr-362	1938	9	value	value	NOUN
ftr-362	1938	10	methodology	methodology	NOUN
ftr-362	1938	11	”	"	PUNCT
ftr-362	1938	12	or	or	CCONJ
ftr-362	1938	13	a	a	DET
ftr-362	1938	14	particular	particular	ADJ
ftr-362	1938	15	variation	variation	NOUN
ftr-362	1938	16	of	of	ADP
ftr-362	1938	17	the	the	DET
ftr-362	1938	18	“	"	PUNCT
ftr-362	1938	19	hold	hold	VERB
ftr-362	1938	20	constant	constant	ADJ
ftr-362	1938	21	principle	principle	NOUN
ftr-362	1938	22	,	,	PUNCT
ftr-362	1938	23	”	"	PUNCT
ftr-362	1938	24	must	must	AUX
ftr-362	1938	25	be	be	AUX
ftr-362	1938	26	applied	apply	VERB
ftr-362	1938	27	consistently	consistently	ADV
ftr-362	1938	28	to	to	ADP
ftr-362	1938	29	all	all	DET
ftr-362	1938	30	testing	testing	NOUN
ftr-362	1938	31	dates	date	NOUN
ftr-362	1938	32	in	in	ADP
ftr-362	1938	33	a	a	DET
ftr-362	1938	34	“	"	PUNCT
ftr-362	1938	35	consistency	consistency	NOUN
ftr-362	1938	36	period	period	NOUN
ftr-362	1938	37	.	.	PUNCT
ftr-362	1938	38	”	"	PUNCT
ftr-362	1939	1	with	with	ADP
ftr-362	1939	2	respect	respect	NOUN
ftr-362	1939	3	to	to	ADP
ftr-362	1939	4	any	any	DET
ftr-362	1939	5	testing	testing	NOUN
ftr-362	1939	6	date	date	NOUN
ftr-362	1939	7	,	,	PUNCT
ftr-362	1939	8	the	the	DET
ftr-362	1939	9	consistency	consistency	NOUN
ftr-362	1939	10	period	period	NOUN
ftr-362	1939	11	includes	include	VERB
ftr-362	1939	12	all	all	DET
ftr-362	1939	13	prior	prior	ADJ
ftr-362	1939	14	testing	testing	NOUN
ftr-362	1939	15	dates	date	NOUN
ftr-362	1939	16	,	,	PUNCT
ftr-362	1939	17	beginning	begin	VERB
ftr-362	1939	18	with	with	ADP
ftr-362	1939	19	the	the	DET
ftr-362	1939	20	latest	late	ADJ
ftr-362	1939	21	of	of	ADP
ftr-362	1939	22	:	:	PUNCT
ftr-362	1939	23	(	(	PUNCT
ftr-362	1939	24	1	1	X
ftr-362	1939	25	)	)	PUNCT
ftr-362	1939	26	the	the	DET
ftr-362	1939	27	first	first	ADJ
ftr-362	1939	28	date	date	NOUN
ftr-362	1939	29	on	on	ADP
ftr-362	1939	30	which	which	PRON
ftr-362	1939	31	the	the	DET
ftr-362	1939	32	taxpayer	taxpayer	NOUN
ftr-362	1939	33	had	have	VERB
ftr-362	1939	34	more	more	ADJ
ftr-362	1939	35	than	than	ADP
ftr-362	1939	36	one	one	NUM
ftr-362	1939	37	class	class	NOUN
ftr-362	1939	38	of	of	ADP
ftr-362	1939	39	stock	stock	NOUN
ftr-362	1939	40	;	;	PUNCT
ftr-362	1939	41	(	(	PUNCT
ftr-362	1939	42	2	2	X
ftr-362	1939	43	)	)	PUNCT
ftr-362	1939	44	the	the	DET
ftr-362	1939	45	first	first	ADJ
ftr-362	1939	46	day	day	NOUN
ftr-362	1939	47	following	follow	VERB
ftr-362	1939	48	an	an	DET
ftr-362	1939	49	ownership	ownership	NOUN
ftr-362	1939	50	change	change	NOUN
ftr-362	1939	51	;	;	PUNCT
ftr-362	1939	52	or	or	CCONJ
ftr-362	1939	53	(	(	PUNCT
ftr-362	1939	54	3	3	X
ftr-362	1939	55	)	)	PUNCT
ftr-362	1939	56	the	the	DET
ftr-362	1939	57	date	date	NOUN
ftr-362	1939	58	six	six	NUM
ftr-362	1939	59	years	year	NOUN
ftr-362	1939	60	before	before	ADP
ftr-362	1939	61	that	that	DET
ftr-362	1939	62	testing	testing	NOUN
ftr-362	1939	63	date	date	NOUN
ftr-362	1939	64	.	.	PUNCT
ftr-362	1940	1	4	4	X
ftr-362	1940	2	.	.	X
ftr-362	1940	3	this	this	DET
ftr-362	1940	4	district	district	NOUN
ftr-362	1940	5	court	court	NOUN
ftr-362	1940	6	decision	decision	NOUN
ftr-362	1940	7	,	,	PUNCT
ftr-362	1940	8	if	if	SCONJ
ftr-362	1940	9	followed	follow	VERB
ftr-362	1940	10	,	,	PUNCT
ftr-362	1940	11	makes	make	VERB
ftr-362	1940	12	it	it	PRON
ftr-362	1940	13	much	much	ADV
ftr-362	1940	14	much	much	ADV
ftr-362	1940	15	more	more	ADV
ftr-362	1940	16	difficult	difficult	ADJ
ftr-362	1940	17	ever	ever	ADV
ftr-362	1940	18	to	to	PART
ftr-362	1940	19	have	have	VERB
ftr-362	1940	20	personal	personal	ADJ
ftr-362	1940	21	goodwill	goodwill	NOUN
ftr-362	1940	22	as	as	ADP
ftr-362	1940	23	an	an	DET
ftr-362	1940	24	employee	employee	NOUN
ftr-362	1940	25	-	-	PUNCT
ftr-362	1940	26	shareholder	shareholder	NOUN
ftr-362	1940	27	.	.	PUNCT
ftr-362	1941	1	howard	howard	PROPN
ftr-362	1941	2	v.	v.	PROPN
ftr-362	1941	3	united	united	PROPN
ftr-362	1941	4	states	states	PROPN
ftr-362	1941	5	,	,	PUNCT
ftr-362	1941	6	106	106	NUM
ftr-362	1941	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	1941	8	20105533	20105533	NUM
ftr-362	1941	9	(	(	PUNCT
ftr-362	1941	10	e.d	e.d	PROPN
ftr-362	1941	11	.	.	PROPN
ftr-362	1941	12	wash	wash	NOUN
ftr-362	1941	13	.	.	PUNCT
ftr-362	1942	1	7/30/10	7/30/10	NUM
ftr-362	1942	2	)	)	PUNCT
ftr-362	1942	3	.	.	PUNCT
ftr-362	1943	1	the	the	DET
ftr-362	1943	2	taxpayer	taxpayer	NOUN
ftr-362	1943	3	was	be	AUX
ftr-362	1943	4	a	a	DET
ftr-362	1943	5	dentist	dentist	NOUN
ftr-362	1943	6	who	who	PRON
ftr-362	1943	7	practiced	practice	VERB
ftr-362	1943	8	through	through	ADP
ftr-362	1943	9	a	a	DET
ftr-362	1943	10	solely	solely	ADV
ftr-362	1943	11	owned	own	VERB
ftr-362	1943	12	(	(	PUNCT
ftr-362	1943	13	before	before	ADP
ftr-362	1943	14	taking	take	VERB
ftr-362	1943	15	into	into	ADP
ftr-362	1943	16	account	account	NOUN
ftr-362	1943	17	community	community	NOUN
ftr-362	1943	18	property	property	NOUN
ftr-362	1943	19	law	law	NOUN
ftr-362	1943	20	)	)	PUNCT
ftr-362	1943	21	professional	professional	ADJ
ftr-362	1943	22	corporation	corporation	NOUN
ftr-362	1943	23	until	until	SCONJ
ftr-362	1943	24	the	the	DET
ftr-362	1943	25	practice	practice	NOUN
ftr-362	1943	26	was	be	AUX
ftr-362	1943	27	sold	sell	VERB
ftr-362	1943	28	to	to	ADP
ftr-362	1943	29	a	a	DET
ftr-362	1943	30	third	third	ADJ
ftr-362	1943	31	party	party	NOUN
ftr-362	1943	32	.	.	PUNCT
ftr-362	1944	1	he	he	PRON
ftr-362	1944	2	had	have	VERB
ftr-362	1944	3	an	an	DET
ftr-362	1944	4	employment	employment	NOUN
ftr-362	1944	5	agreement	agreement	NOUN
ftr-362	1944	6	with	with	ADP
ftr-362	1944	7	the	the	DET
ftr-362	1944	8	corporation	corporation	NOUN
ftr-362	1944	9	with	with	ADP
ftr-362	1944	10	a	a	DET
ftr-362	1944	11	noncompetition	noncompetition	NOUN
ftr-362	1944	12	clause	clause	NOUN
ftr-362	1944	13	that	that	PRON
ftr-362	1944	14	survived	survive	VERB
ftr-362	1944	15	for	for	ADP
ftr-362	1944	16	three	three	NUM
ftr-362	1944	17	years	year	NOUN
ftr-362	1944	18	after	after	ADP
ftr-362	1944	19	the	the	DET
ftr-362	1944	20	termination	termination	NOUN
ftr-362	1944	21	of	of	ADP
ftr-362	1944	22	his	his	PRON
ftr-362	1944	23	stock	stock	NOUN
ftr-362	1944	24	ownership	ownership	NOUN
ftr-362	1944	25	.	.	PUNCT
ftr-362	1945	1	the	the	DET
ftr-362	1945	2	purchase	purchase	NOUN
ftr-362	1945	3	and	and	CCONJ
ftr-362	1945	4	sale	sale	NOUN
ftr-362	1945	5	agreement	agreement	NOUN
ftr-362	1945	6	allocated	allocate	VERB
ftr-362	1945	7	$	$	SYM
ftr-362	1945	8	47,100	47,100	NUM
ftr-362	1945	9	to	to	ADP
ftr-362	1945	10	the	the	DET
ftr-362	1945	11	corporation	corporation	NOUN
ftr-362	1945	12	’s	’s	PART
ftr-362	1945	13	assets	asset	NOUN
ftr-362	1945	14	,	,	PUNCT
ftr-362	1945	15	$	$	SYM
ftr-362	1945	16	549,900	549,900	NUM
ftr-362	1945	17	for	for	ADP
ftr-362	1945	18	the	the	DET
ftr-362	1945	19	taxpayer	taxpayer	NOUN
ftr-362	1945	20	-	-	PUNCT
ftr-362	1945	21	shareholder	shareholder	NOUN
ftr-362	1945	22	’s	’s	PART
ftr-362	1945	23	personal	personal	ADJ
ftr-362	1945	24	goodwill	goodwill	NOUN
ftr-362	1945	25	,	,	PUNCT
ftr-362	1945	26	and	and	CCONJ
ftr-362	1945	27	$	$	SYM
ftr-362	1945	28	16,000	16,000	NUM
ftr-362	1945	29	in	in	ADP
ftr-362	1945	30	consideration	consideration	NOUN
ftr-362	1945	31	of	of	ADP
ftr-362	1945	32	his	his	PRON
ftr-362	1945	33	covenant	covenant	NOUN
ftr-362	1945	34	not	not	PART
ftr-362	1945	35	to	to	PART
ftr-362	1945	36	compete	compete	VERB
ftr-362	1945	37	with	with	ADP
ftr-362	1945	38	the	the	DET
ftr-362	1945	39	purchaser	purchaser	NOUN
ftr-362	1945	40	.	.	PUNCT
ftr-362	1946	1	the	the	DET
ftr-362	1946	2	corporation	corporation	NOUN
ftr-362	1946	3	did	do	AUX
ftr-362	1946	4	not	not	PART
ftr-362	1946	5	“	"	PUNCT
ftr-362	1946	6	dissolve	dissolve	VERB
ftr-362	1946	7	”	"	PUNCT
ftr-362	1946	8	until	until	ADP
ftr-362	1946	9	the	the	DET
ftr-362	1946	10	end	end	NOUN
ftr-362	1946	11	of	of	ADP
ftr-362	1946	12	the	the	DET
ftr-362	1946	13	year	year	NOUN
ftr-362	1946	14	following	follow	VERB
ftr-362	1946	15	the	the	DET
ftr-362	1946	16	sale	sale	NOUN
ftr-362	1946	17	.	.	PUNCT
ftr-362	1947	1	the	the	DET
ftr-362	1947	2	taxpayer	taxpayer	NOUN
ftr-362	1947	3	reported	report	VERB
ftr-362	1947	4	$	$	SYM
ftr-362	1947	5	320,358	320,358	NUM
ftr-362	1947	6	as	as	ADP
ftr-362	1947	7	long	long	ADJ
ftr-362	1947	8	-	-	PUNCT
ftr-362	1947	9	term	term	NOUN
ftr-362	1947	10	capital	capital	NOUN
ftr-362	1947	11	gain	gain	NOUN
ftr-362	1947	12	income	income	NOUN
ftr-362	1947	13	resulting	result	VERB
ftr-362	1947	14	2011	2011	NUM
ftr-362	1947	15	]	]	PUNCT
ftr-362	1947	16	recent	recent	ADJ
ftr-362	1947	17	developments	development	NOUN
ftr-362	1947	18	in	in	ADP
ftr-362	1947	19	federal	federal	ADJ
ftr-362	1947	20	income	income	NOUN
ftr-362	1947	21	taxation	taxation	NOUN
ftr-362	1947	22	661	661	NUM
ftr-362	1947	23	from	from	ADP
ftr-362	1947	24	the	the	DET
ftr-362	1947	25	sale	sale	NOUN
ftr-362	1947	26	of	of	ADP
ftr-362	1947	27	goodwill	goodwill	NOUN
ftr-362	1947	28	(	(	PUNCT
ftr-362	1947	29	the	the	DET
ftr-362	1947	30	opinion	opinion	NOUN
ftr-362	1947	31	does	do	AUX
ftr-362	1947	32	not	not	PART
ftr-362	1947	33	explain	explain	VERB
ftr-362	1947	34	how	how	SCONJ
ftr-362	1947	35	the	the	DET
ftr-362	1947	36	remainder	remainder	NOUN
ftr-362	1947	37	of	of	ADP
ftr-362	1947	38	the	the	DET
ftr-362	1947	39	sales	sale	NOUN
ftr-362	1947	40	price	price	NOUN
ftr-362	1947	41	was	be	AUX
ftr-362	1947	42	reported	report	VERB
ftr-362	1947	43	)	)	PUNCT
ftr-362	1947	44	,	,	PUNCT
ftr-362	1947	45	but	but	CCONJ
ftr-362	1947	46	the	the	DET
ftr-362	1947	47	irs	irs	PROPN
ftr-362	1947	48	recharacterized	recharacterize	VERB
ftr-362	1947	49	the	the	DET
ftr-362	1947	50	goodwill	goodwill	NOUN
ftr-362	1947	51	as	as	ADP
ftr-362	1947	52	a	a	DET
ftr-362	1947	53	corporate	corporate	ADJ
ftr-362	1947	54	asset	asset	NOUN
ftr-362	1947	55	and	and	CCONJ
ftr-362	1947	56	treated	treat	VERB
ftr-362	1947	57	the	the	DET
ftr-362	1947	58	amount	amount	NOUN
ftr-362	1947	59	received	receive	VERB
ftr-362	1947	60	by	by	ADP
ftr-362	1947	61	the	the	DET
ftr-362	1947	62	taxpayer	taxpayer	NOUN
ftr-362	1947	63	from	from	ADP
ftr-362	1947	64	the	the	DET
ftr-362	1947	65	sale	sale	NOUN
ftr-362	1947	66	to	to	ADP
ftr-362	1947	67	the	the	DET
ftr-362	1947	68	third	third	ADJ
ftr-362	1947	69	party	party	NOUN
ftr-362	1947	70	as	as	ADP
ftr-362	1947	71	a	a	DET
ftr-362	1947	72	dividend	dividend	NOUN
ftr-362	1947	73	from	from	ADP
ftr-362	1947	74	the	the	DET
ftr-362	1947	75	taxpayer	taxpayer	NOUN
ftr-362	1947	76	’s	’s	PART
ftr-362	1947	77	professional	professional	PROPN
ftr-362	1947	78	service	service	NOUN
ftr-362	1947	79	corporation	corporation	NOUN
ftr-362	1947	80	.	.	PUNCT
ftr-362	1948	1	because	because	SCONJ
ftr-362	1948	2	the	the	DET
ftr-362	1948	3	sale	sale	NOUN
ftr-362	1948	4	occurred	occur	VERB
ftr-362	1948	5	in	in	ADP
ftr-362	1948	6	2002	2002	NUM
ftr-362	1948	7	,	,	PUNCT
ftr-362	1948	8	when	when	SCONJ
ftr-362	1948	9	dividends	dividend	NOUN
ftr-362	1948	10	were	be	AUX
ftr-362	1948	11	taxed	tax	VERB
ftr-362	1948	12	at	at	ADP
ftr-362	1948	13	a	a	DET
ftr-362	1948	14	higher	high	ADJ
ftr-362	1948	15	rate	rate	NOUN
ftr-362	1948	16	than	than	ADP
ftr-362	1948	17	capital	capital	NOUN
ftr-362	1948	18	gains	gain	NOUN
ftr-362	1948	19	,	,	PUNCT
ftr-362	1948	20	a	a	DET
ftr-362	1948	21	deficiency	deficiency	NOUN
ftr-362	1948	22	resulted	result	VERB
ftr-362	1948	23	.	.	PUNCT
ftr-362	1949	1	the	the	DET
ftr-362	1949	2	government	government	NOUN
ftr-362	1949	3	advanced	advance	VERB
ftr-362	1949	4	three	three	NUM
ftr-362	1949	5	arguments	argument	NOUN
ftr-362	1949	6	in	in	ADP
ftr-362	1949	7	support	support	NOUN
ftr-362	1949	8	of	of	ADP
ftr-362	1949	9	its	its	PRON
ftr-362	1949	10	position	position	NOUN
ftr-362	1949	11	:	:	PUNCT
ftr-362	1949	12	(	(	PUNCT
ftr-362	1949	13	1	1	X
ftr-362	1949	14	)	)	PUNCT
ftr-362	1949	15	the	the	DET
ftr-362	1949	16	goodwill	goodwill	NOUN
ftr-362	1949	17	was	be	AUX
ftr-362	1949	18	a	a	DET
ftr-362	1949	19	corporate	corporate	ADJ
ftr-362	1949	20	asset	asset	NOUN
ftr-362	1949	21	,	,	PUNCT
ftr-362	1949	22	because	because	SCONJ
ftr-362	1949	23	the	the	DET
ftr-362	1949	24	taxpayer	taxpayer	NOUN
ftr-362	1949	25	was	be	AUX
ftr-362	1949	26	a	a	DET
ftr-362	1949	27	corporate	corporate	ADJ
ftr-362	1949	28	employee	employee	NOUN
ftr-362	1949	29	with	with	ADP
ftr-362	1949	30	a	a	DET
ftr-362	1949	31	covenant	covenant	NOUN
ftr-362	1949	32	not	not	PART
ftr-362	1949	33	to	to	PART
ftr-362	1949	34	compete	compete	VERB
ftr-362	1949	35	for	for	ADP
ftr-362	1949	36	three	three	NUM
ftr-362	1949	37	years	year	NOUN
ftr-362	1949	38	after	after	SCONJ
ftr-362	1949	39	he	he	PRON
ftr-362	1949	40	no	no	ADV
ftr-362	1949	41	longer	long	ADV
ftr-362	1949	42	owned	own	VERB
ftr-362	1949	43	any	any	DET
ftr-362	1949	44	stock	stock	NOUN
ftr-362	1949	45	;	;	PUNCT
ftr-362	1949	46	(	(	PUNCT
ftr-362	1949	47	2	2	X
ftr-362	1949	48	)	)	PUNCT
ftr-362	1949	49	the	the	DET
ftr-362	1949	50	corporation	corporation	NOUN
ftr-362	1949	51	earned	earn	VERB
ftr-362	1949	52	the	the	DET
ftr-362	1949	53	income	income	NOUN
ftr-362	1949	54	,	,	PUNCT
ftr-362	1949	55	and	and	CCONJ
ftr-362	1949	56	correspondingly	correspondingly	ADV
ftr-362	1949	57	earned	earn	VERB
ftr-362	1949	58	the	the	DET
ftr-362	1949	59	goodwill	goodwill	NOUN
ftr-362	1949	60	;	;	PUNCT
ftr-362	1949	61	and	and	CCONJ
ftr-362	1949	62	(	(	PUNCT
ftr-362	1949	63	3	3	X
ftr-362	1949	64	)	)	PUNCT
ftr-362	1949	65	attributing	attribute	VERB
ftr-362	1949	66	the	the	DET
ftr-362	1949	67	goodwill	goodwill	NOUN
ftr-362	1949	68	to	to	ADP
ftr-362	1949	69	the	the	DET
ftr-362	1949	70	taxpayer	taxpayer	NOUN
ftr-362	1949	71	-	-	PUNCT
ftr-362	1949	72	shareholder	shareholder	NOUN
ftr-362	1949	73	did	do	AUX
ftr-362	1949	74	not	not	PART
ftr-362	1949	75	comport	comport	VERB
ftr-362	1949	76	with	with	ADP
ftr-362	1949	77	the	the	DET
ftr-362	1949	78	economic	economic	ADJ
ftr-362	1949	79	reality	reality	NOUN
ftr-362	1949	80	of	of	ADP
ftr-362	1949	81	his	his	PRON
ftr-362	1949	82	relationship	relationship	NOUN
ftr-362	1949	83	with	with	ADP
ftr-362	1949	84	the	the	DET
ftr-362	1949	85	corporation	corporation	NOUN
ftr-362	1949	86	.	.	PUNCT
ftr-362	1950	1	after	after	ADP
ftr-362	1950	2	reviewing	review	VERB
ftr-362	1950	3	the	the	DET
ftr-362	1950	4	principles	principle	NOUN
ftr-362	1950	5	of	of	ADP
ftr-362	1950	6	norwalk	norwalk	PROPN
ftr-362	1950	7	v.	v.	PROPN
ftr-362	1950	8	commissioner	commissioner	PROPN
ftr-362	1950	9	,	,	PUNCT
ftr-362	1950	10	t.c	t.c	PROPN
ftr-362	1950	11	.	.	PROPN
ftr-362	1950	12	memo	memo	NOUN
ftr-362	1950	13	.	.	PUNCT
ftr-362	1951	1	1998	1998	NUM
ftr-362	1951	2	-	-	SYM
ftr-362	1951	3	279	279	NUM
ftr-362	1951	4	and	and	CCONJ
ftr-362	1951	5	martin	martin	PROPN
ftr-362	1951	6	ice	ice	PROPN
ftr-362	1951	7	cream	cream	PROPN
ftr-362	1951	8	co.	co.	PROPN
ftr-362	1952	1	v.	v.	ADP
ftr-362	1952	2	commissioner	commissioner	PROPN
ftr-362	1952	3	,	,	PUNCT
ftr-362	1952	4	110	110	NUM
ftr-362	1952	5	t.c	t.c	PROPN
ftr-362	1952	6	.	.	PROPN
ftr-362	1952	7	189	189	NUM
ftr-362	1952	8	(	(	PUNCT
ftr-362	1952	9	1998	1998	NUM
ftr-362	1952	10	)	)	PUNCT
ftr-362	1952	11	,	,	PUNCT
ftr-362	1952	12	the	the	DET
ftr-362	1952	13	court	court	NOUN
ftr-362	1952	14	held	hold	VERB
ftr-362	1952	15	that	that	SCONJ
ftr-362	1952	16	because	because	SCONJ
ftr-362	1952	17	the	the	DET
ftr-362	1952	18	taxpayer	taxpayer	NOUN
ftr-362	1952	19	was	be	AUX
ftr-362	1952	20	the	the	DET
ftr-362	1952	21	corporation	corporation	NOUN
ftr-362	1952	22	’s	’s	PART
ftr-362	1952	23	employee	employee	NOUN
ftr-362	1952	24	with	with	ADP
ftr-362	1952	25	a	a	DET
ftr-362	1952	26	covenant	covenant	NOUN
ftr-362	1952	27	not	not	PART
ftr-362	1952	28	to	to	PART
ftr-362	1952	29	compete	compete	VERB
ftr-362	1952	30	with	with	ADP
ftr-362	1952	31	it	it	PRON
ftr-362	1952	32	,	,	PUNCT
ftr-362	1952	33	any	any	DET
ftr-362	1952	34	goodwill	goodwill	NOUN
ftr-362	1952	35	generated	generate	VERB
ftr-362	1952	36	during	during	ADP
ftr-362	1952	37	that	that	DET
ftr-362	1952	38	time	time	NOUN
ftr-362	1952	39	period	period	NOUN
ftr-362	1952	40	was	be	AUX
ftr-362	1952	41	the	the	DET
ftr-362	1952	42	corporation	corporation	NOUN
ftr-362	1952	43	’s	’s	PART
ftr-362	1952	44	goodwill	goodwill	NOUN
ftr-362	1952	45	.	.	PUNCT
ftr-362	1953	1	the	the	DET
ftr-362	1953	2	court	court	NOUN
ftr-362	1953	3	also	also	ADV
ftr-362	1953	4	rested	rest	VERB
ftr-362	1953	5	its	its	PRON
ftr-362	1953	6	holding	holding	NOUN
ftr-362	1953	7	that	that	SCONJ
ftr-362	1953	8	the	the	DET
ftr-362	1953	9	goodwill	goodwill	NOUN
ftr-362	1953	10	was	be	AUX
ftr-362	1953	11	a	a	DET
ftr-362	1953	12	corporate	corporate	ADJ
ftr-362	1953	13	asset	asset	NOUN
ftr-362	1953	14	on	on	ADP
ftr-362	1953	15	its	its	PRON
ftr-362	1953	16	conclusions	conclusion	NOUN
ftr-362	1953	17	that	that	SCONJ
ftr-362	1953	18	(	(	PUNCT
ftr-362	1953	19	1	1	X
ftr-362	1953	20	)	)	PUNCT
ftr-362	1953	21	the	the	DET
ftr-362	1953	22	income	income	NOUN
ftr-362	1953	23	associated	associate	VERB
ftr-362	1953	24	with	with	ADP
ftr-362	1953	25	the	the	DET
ftr-362	1953	26	practice	practice	NOUN
ftr-362	1953	27	was	be	AUX
ftr-362	1953	28	earned	earn	VERB
ftr-362	1953	29	by	by	ADP
ftr-362	1953	30	the	the	DET
ftr-362	1953	31	corporation	corporation	NOUN
ftr-362	1953	32	and	and	CCONJ
ftr-362	1953	33	(	(	PUNCT
ftr-362	1953	34	2	2	X
ftr-362	1953	35	)	)	PUNCT
ftr-362	1953	36	the	the	DET
ftr-362	1953	37	covenant	covenant	NOUN
ftr-362	1953	38	not	not	PART
ftr-362	1953	39	to	to	PART
ftr-362	1953	40	compete	compete	VERB
ftr-362	1953	41	,	,	PUNCT
ftr-362	1953	42	which	which	PRON
ftr-362	1953	43	extended	extend	VERB
ftr-362	1953	44	for	for	ADP
ftr-362	1953	45	three	three	NUM
ftr-362	1953	46	years	year	NOUN
ftr-362	1953	47	after	after	SCONJ
ftr-362	1953	48	the	the	DET
ftr-362	1953	49	taxpayer	taxpayer	NOUN
ftr-362	1953	50	no	no	ADV
ftr-362	1953	51	longer	long	ADV
ftr-362	1953	52	owned	own	VERB
ftr-362	1953	53	stock	stock	NOUN
ftr-362	1953	54	in	in	ADP
ftr-362	1953	55	the	the	DET
ftr-362	1953	56	corporation	corporation	NOUN
ftr-362	1953	57	,	,	PUNCT
ftr-362	1953	58	rendered	render	VERB
ftr-362	1953	59	any	any	DET
ftr-362	1953	60	personal	personal	ADJ
ftr-362	1953	61	goodwill	goodwill	NOUN
ftr-362	1953	62	“	"	PUNCT
ftr-362	1953	63	likely	likely	ADJ
ftr-362	1953	64	[	[	X
ftr-362	1953	65	of	of	ADP
ftr-362	1953	66	]	]	X
ftr-362	1953	67	little	little	ADJ
ftr-362	1953	68	value	value	NOUN
ftr-362	1953	69	.	.	PUNCT
ftr-362	1953	70	”	"	PUNCT
ftr-362	1954	1	•	•	NUM
ftr-362	1954	2	see	see	VERB
ftr-362	1954	3	solomon	solomon	PROPN
ftr-362	1954	4	v.	v.	PROPN
ftr-362	1954	5	commissioner	commissioner	PROPN
ftr-362	1954	6	,	,	PUNCT
ftr-362	1954	7	t.c	t.c	PROPN
ftr-362	1954	8	.	.	PROPN
ftr-362	1954	9	memo	memo	NOUN
ftr-362	1954	10	.	.	PUNCT
ftr-362	1955	1	2008	2008	NUM
ftr-362	1955	2	-	-	SYM
ftr-362	1955	3	102	102	NUM
ftr-362	1955	4	,	,	PUNCT
ftr-362	1955	5	for	for	ADP
ftr-362	1955	6	an	an	DET
ftr-362	1955	7	extended	extended	ADJ
ftr-362	1955	8	discussion	discussion	NOUN
ftr-362	1955	9	of	of	ADP
ftr-362	1955	10	the	the	DET
ftr-362	1955	11	issues	issue	NOUN
ftr-362	1955	12	underlying	underlie	VERB
ftr-362	1955	13	an	an	DET
ftr-362	1955	14	attempted	attempt	VERB
ftr-362	1955	15	sale	sale	NOUN
ftr-362	1955	16	of	of	ADP
ftr-362	1955	17	individual	individual	ADJ
ftr-362	1955	18	goodwill	goodwill	NOUN
ftr-362	1955	19	.	.	PUNCT
ftr-362	1956	1	f.	f.	PROPN
ftr-362	1956	2	corporate	corporate	ADJ
ftr-362	1956	3	divisions	division	NOUN
ftr-362	1956	4	there	there	PRON
ftr-362	1956	5	were	be	VERB
ftr-362	1956	6	no	no	DET
ftr-362	1956	7	significant	significant	ADJ
ftr-362	1956	8	developments	development	NOUN
ftr-362	1956	9	regarding	regard	VERB
ftr-362	1956	10	this	this	DET
ftr-362	1956	11	topic	topic	NOUN
ftr-362	1956	12	during	during	ADP
ftr-362	1956	13	2010	2010	NUM
ftr-362	1956	14	.	.	PUNCT
ftr-362	1957	1	g.	g.	PROPN
ftr-362	1957	2	affiliated	affiliate	VERB
ftr-362	1957	3	corporations	corporation	NOUN
ftr-362	1957	4	and	and	CCONJ
ftr-362	1957	5	consolidated	consolidated	ADJ
ftr-362	1957	6	returns	return	NOUN
ftr-362	1957	7	there	there	PRON
ftr-362	1957	8	were	be	VERB
ftr-362	1957	9	no	no	DET
ftr-362	1957	10	significant	significant	ADJ
ftr-362	1957	11	developments	development	NOUN
ftr-362	1957	12	regarding	regard	VERB
ftr-362	1957	13	this	this	DET
ftr-362	1957	14	topic	topic	NOUN
ftr-362	1957	15	during	during	ADP
ftr-362	1957	16	2010	2010	NUM
ftr-362	1957	17	.	.	PUNCT
ftr-362	1958	1	h.	h.	PROPN
ftr-362	1958	2	miscellaneous	miscellaneous	ADJ
ftr-362	1958	3	corporate	corporate	ADJ
ftr-362	1958	4	issues	issue	NOUN
ftr-362	1958	5	1	1	NUM
ftr-362	1958	6	.	.	PUNCT
ftr-362	1959	1	timing	timing	NOUN
ftr-362	1959	2	is	be	AUX
ftr-362	1959	3	everything	everything	PRON
ftr-362	1959	4	to	to	PART
ftr-362	1959	5	budget	budget	NOUN
ftr-362	1959	6	windows	window	NOUN
ftr-362	1959	7	.	.	PUNCT
ftr-362	1960	1	under	under	ADP
ftr-362	1960	2	the	the	DET
ftr-362	1960	3	corporate	corporate	ADJ
ftr-362	1960	4	estimated	estimate	VERB
ftr-362	1960	5	tax	tax	NOUN
ftr-362	1960	6	shift	shift	NOUN
ftr-362	1960	7	act	act	NOUN
ftr-362	1960	8	of	of	ADP
ftr-362	1960	9	2009	2009	NUM
ftr-362	1960	10	,	,	PUNCT
ftr-362	1960	11	as	as	SCONJ
ftr-362	1960	12	amended	amend	VERB
ftr-362	1960	13	by	by	ADP
ftr-362	1960	14	the	the	DET
ftr-362	1960	15	hire	hire	NOUN
ftr-362	1960	16	act	act	NOUN
ftr-362	1960	17	and	and	CCONJ
ftr-362	1960	18	the	the	DET
ftr-362	1960	19	health	health	NOUN
ftr-362	1960	20	care	care	NOUN
ftr-362	1960	21	and	and	CCONJ
ftr-362	1960	22	education	education	NOUN
ftr-362	1960	23	reconciliation	reconciliation	NOUN
ftr-362	1960	24	act	act	NOUN
ftr-362	1960	25	of	of	ADP
ftr-362	1960	26	2010	2010	NUM
ftr-362	1960	27	,	,	PUNCT
ftr-362	1960	28	for	for	ADP
ftr-362	1960	29	corporations	corporation	NOUN
ftr-362	1960	30	with	with	ADP
ftr-362	1960	31	at	at	ADV
ftr-362	1960	32	least	least	ADV
ftr-362	1960	33	$	$	SYM
ftr-362	1960	34	1	1	NUM
ftr-362	1960	35	billion	billion	NUM
ftr-362	1960	36	in	in	ADP
ftr-362	1960	37	assets	asset	NOUN
ftr-362	1960	38	,	,	PUNCT
ftr-362	1960	39	in	in	ADP
ftr-362	1960	40	determining	determine	VERB
ftr-362	1960	41	the	the	DET
ftr-362	1960	42	estimated	estimated	ADJ
ftr-362	1960	43	tax	tax	NOUN
ftr-362	1960	44	otherwise	otherwise	ADV
ftr-362	1960	45	due	due	ADJ
ftr-362	1960	46	after	after	ADP
ftr-362	1960	47	12/31/09	12/31/09	PROPN
ftr-362	1960	48	,	,	PUNCT
ftr-362	1960	49	the	the	DET
ftr-362	1960	50	percentages	percentage	NOUN
ftr-362	1960	51	of	of	ADP
ftr-362	1960	52	estimated	estimate	VERB
ftr-362	1960	53	tax	tax	NOUN
ftr-362	1960	54	liability	liability	NOUN
ftr-362	1960	55	required	require	VERB
ftr-362	1960	56	by	by	ADP
ftr-362	1960	57	the	the	DET
ftr-362	1960	58	tax	tax	NOUN
ftr-362	1960	59	increase	increase	NOUN
ftr-362	1960	60	prevention	prevention	NOUN
ftr-362	1960	61	and	and	CCONJ
ftr-362	1960	62	reconciliation	reconciliation	NOUN
ftr-362	1960	63	act	act	NOUN
ftr-362	1960	64	of	of	ADP
ftr-362	1960	65	2005	2005	NUM
ftr-362	1960	66	for	for	ADP
ftr-362	1960	67	662	662	NUM
ftr-362	1960	68	florida	florida	PROPN
ftr-362	1960	69	tax	tax	NOUN
ftr-362	1960	70	review	review	NOUN
ftr-362	1961	1	[	[	X
ftr-362	1961	2	vol	vol	NOUN
ftr-362	1961	3	.	.	PUNCT
ftr-362	1962	1	10:9	10:9	NUM
ftr-362	1962	2	the	the	DET
ftr-362	1962	3	third	third	ADJ
ftr-362	1962	4	quarters	quarter	NOUN
ftr-362	1962	5	of	of	ADP
ftr-362	1962	6	2010	2010	NUM
ftr-362	1962	7	through	through	ADP
ftr-362	1962	8	2013	2013	NUM
ftr-362	1962	9	do	do	AUX
ftr-362	1962	10	not	not	PART
ftr-362	1962	11	apply	apply	VERB
ftr-362	1962	12	.	.	PUNCT
ftr-362	1963	1	prior	prior	ADV
ftr-362	1963	2	to	to	ADP
ftr-362	1963	3	enactment	enactment	NOUN
ftr-362	1963	4	of	of	ADP
ftr-362	1963	5	the	the	DET
ftr-362	1963	6	health	health	NOUN
ftr-362	1963	7	care	care	NOUN
ftr-362	1963	8	and	and	CCONJ
ftr-362	1963	9	education	education	NOUN
ftr-362	1963	10	reconciliation	reconciliation	NOUN
ftr-362	1963	11	act	act	NOUN
ftr-362	1963	12	of	of	ADP
ftr-362	1963	13	2010	2010	NUM
ftr-362	1963	14	,	,	PUNCT
ftr-362	1963	15	payments	payment	NOUN
ftr-362	1963	16	due	due	ADJ
ftr-362	1963	17	in	in	ADP
ftr-362	1963	18	july	july	PROPN
ftr-362	1963	19	,	,	PUNCT
ftr-362	1963	20	august	august	PROPN
ftr-362	1963	21	,	,	PUNCT
ftr-362	1963	22	or	or	CCONJ
ftr-362	1963	23	september	september	PROPN
ftr-362	1963	24	,	,	PUNCT
ftr-362	1963	25	2014	2014	NUM
ftr-362	1963	26	,	,	PUNCT
ftr-362	1963	27	were	be	AUX
ftr-362	1963	28	increased	increase	VERB
ftr-362	1963	29	to	to	ADP
ftr-362	1963	30	157.75	157.75	NUM
ftr-362	1963	31	percent	percent	NOUN
ftr-362	1963	32	of	of	ADP
ftr-362	1963	33	the	the	DET
ftr-362	1963	34	payment	payment	NOUN
ftr-362	1963	35	otherwise	otherwise	ADV
ftr-362	1963	36	due	due	ADJ
ftr-362	1963	37	,	,	PUNCT
ftr-362	1963	38	and	and	CCONJ
ftr-362	1963	39	the	the	DET
ftr-362	1963	40	next	next	ADJ
ftr-362	1963	41	required	required	ADJ
ftr-362	1963	42	payment	payment	NOUN
ftr-362	1963	43	was	be	AUX
ftr-362	1963	44	to	to	PART
ftr-362	1963	45	be	be	AUX
ftr-362	1963	46	reduced	reduce	VERB
ftr-362	1963	47	accordingly	accordingly	ADV
ftr-362	1963	48	.	.	PUNCT
ftr-362	1964	1	the	the	DET
ftr-362	1964	2	health	health	NOUN
ftr-362	1964	3	care	care	NOUN
ftr-362	1964	4	and	and	CCONJ
ftr-362	1964	5	education	education	NOUN
ftr-362	1964	6	reconciliation	reconciliation	NOUN
ftr-362	1964	7	act	act	NOUN
ftr-362	1964	8	of	of	ADP
ftr-362	1964	9	2010	2010	NUM
ftr-362	1964	10	increases	increase	VERB
ftr-362	1964	11	the	the	DET
ftr-362	1964	12	required	require	VERB
ftr-362	1964	13	payment	payment	NOUN
ftr-362	1964	14	of	of	ADP
ftr-362	1964	15	estimated	estimate	VERB
ftr-362	1964	16	tax	tax	NOUN
ftr-362	1964	17	otherwise	otherwise	ADV
ftr-362	1964	18	due	due	ADJ
ftr-362	1964	19	in	in	ADP
ftr-362	1964	20	july	july	PROPN
ftr-362	1964	21	,	,	PUNCT
ftr-362	1964	22	august	august	PROPN
ftr-362	1964	23	,	,	PUNCT
ftr-362	1964	24	or	or	CCONJ
ftr-362	1964	25	september	september	PROPN
ftr-362	1964	26	,	,	PUNCT
ftr-362	1964	27	2014	2014	NUM
ftr-362	1964	28	,	,	PUNCT
ftr-362	1964	29	by	by	ADP
ftr-362	1964	30	15.75	15.75	NUM
ftr-362	1964	31	percentage	percentage	NOUN
ftr-362	1964	32	points	point	NOUN
ftr-362	1964	33	.	.	PUNCT
ftr-362	1965	1	2	2	X
ftr-362	1965	2	.	.	X
ftr-362	1965	3	they	they	PRON
ftr-362	1965	4	were	be	AUX
ftr-362	1965	5	“	"	PUNCT
ftr-362	1965	6	engineers	engineer	NOUN
ftr-362	1965	7	”	"	PUNCT
ftr-362	1965	8	under	under	ADP
ftr-362	1965	9	the	the	DET
ftr-362	1965	10	irc	irc	NOUN
ftr-362	1965	11	,	,	PUNCT
ftr-362	1965	12	even	even	ADV
ftr-362	1965	13	if	if	SCONJ
ftr-362	1965	14	not	not	PART
ftr-362	1965	15	under	under	ADP
ftr-362	1965	16	state	state	NOUN
ftr-362	1965	17	law	law	NOUN
ftr-362	1965	18	.	.	PUNCT
ftr-362	1966	1	kraatz	kraatz	PROPN
ftr-362	1966	2	&	&	CCONJ
ftr-362	1966	3	craig	craig	PROPN
ftr-362	1966	4	surveying	surveying	PROPN
ftr-362	1966	5	inc	inc	PROPN
ftr-362	1966	6	.	.	PROPN
ftr-362	1967	1	v.	v.	PROPN
ftr-362	1967	2	commissioner	commissioner	PROPN
ftr-362	1967	3	,	,	PUNCT
ftr-362	1967	4	134	134	NUM
ftr-362	1967	5	t.c	t.c	NOUN
ftr-362	1967	6	.	.	PUNCT
ftr-362	1968	1	no	no	INTJ
ftr-362	1968	2	.	.	NOUN
ftr-362	1968	3	8	8	NUM
ftr-362	1968	4	(	(	PUNCT
ftr-362	1968	5	4/13/10	4/13/10	NUM
ftr-362	1968	6	)	)	PUNCT
ftr-362	1968	7	.	.	PUNCT
ftr-362	1969	1	the	the	DET
ftr-362	1969	2	tax	tax	NOUN
ftr-362	1969	3	court	court	NOUN
ftr-362	1969	4	(	(	PUNCT
ftr-362	1969	5	judge	judge	PROPN
ftr-362	1969	6	dawson	dawson	PROPN
ftr-362	1969	7	)	)	PUNCT
ftr-362	1969	8	upheld	uphold	VERB
ftr-362	1969	9	the	the	DET
ftr-362	1969	10	validity	validity	NOUN
ftr-362	1969	11	of	of	ADP
ftr-362	1969	12	temp	temp	NOUN
ftr-362	1969	13	.	.	PUNCT
ftr-362	1970	1	reg	reg	NOUN
ftr-362	1970	2	.	.	PUNCT
ftr-362	1971	1	§	§	PROPN
ftr-362	1971	2	1.448	1.448	NUM
ftr-362	1971	3	-	-	NUM
ftr-362	1971	4	1t(e)(4)(i	1t(e)(4)(i	NUM
ftr-362	1971	5	)	)	PUNCT
ftr-362	1971	6	,	,	PUNCT
ftr-362	1971	7	under	under	ADP
ftr-362	1971	8	which	which	PRON
ftr-362	1971	9	“	"	PUNCT
ftr-362	1971	10	engineering	engineering	NOUN
ftr-362	1971	11	”	"	PUNCT
ftr-362	1971	12	includes	include	VERB
ftr-362	1971	13	surveying	surveying	NOUN
ftr-362	1971	14	and	and	CCONJ
ftr-362	1971	15	mapping	mapping	NOUN
ftr-362	1971	16	,	,	PUNCT
ftr-362	1971	17	even	even	ADV
ftr-362	1971	18	though	though	SCONJ
ftr-362	1971	19	the	the	DET
ftr-362	1971	20	services	service	NOUN
ftr-362	1971	21	were	be	AUX
ftr-362	1971	22	not	not	PART
ftr-362	1971	23	required	require	VERB
ftr-362	1971	24	by	by	ADP
ftr-362	1971	25	state	state	NOUN
ftr-362	1971	26	law	law	NOUN
ftr-362	1971	27	to	to	PART
ftr-362	1971	28	be	be	AUX
ftr-362	1971	29	performed	perform	VERB
ftr-362	1971	30	by	by	ADP
ftr-362	1971	31	licensed	licensed	ADJ
ftr-362	1971	32	engineers	engineer	NOUN
ftr-362	1971	33	and	and	CCONJ
ftr-362	1971	34	were	be	AUX
ftr-362	1971	35	not	not	PART
ftr-362	1971	36	performed	perform	VERB
ftr-362	1971	37	by	by	ADP
ftr-362	1971	38	licensed	licensed	ADJ
ftr-362	1971	39	engineers	engineer	NOUN
ftr-362	1971	40	.	.	PUNCT
ftr-362	1972	1	whether	whether	SCONJ
ftr-362	1972	2	a	a	DET
ftr-362	1972	3	corporation	corporation	NOUN
ftr-362	1972	4	is	be	AUX
ftr-362	1972	5	a	a	DET
ftr-362	1972	6	qualified	qualified	ADJ
ftr-362	1972	7	personal	personal	ADJ
ftr-362	1972	8	services	service	NOUN
ftr-362	1972	9	corporation	corporation	NOUN
ftr-362	1972	10	,	,	PUNCT
ftr-362	1972	11	as	as	SCONJ
ftr-362	1972	12	defined	define	VERB
ftr-362	1972	13	in	in	ADP
ftr-362	1972	14	§	§	PROPN
ftr-362	1972	15	448(d)(2	448(d)(2	NUM
ftr-362	1972	16	)	)	PUNCT
ftr-362	1972	17	,	,	PUNCT
ftr-362	1972	18	and	and	CCONJ
ftr-362	1972	19	thus	thus	ADV
ftr-362	1972	20	subject	subject	ADJ
ftr-362	1972	21	to	to	ADP
ftr-362	1972	22	a	a	DET
ftr-362	1972	23	flat	flat	ADJ
ftr-362	1972	24	35	35	NUM
ftr-362	1972	25	percent	percent	NOUN
ftr-362	1972	26	tax	tax	NOUN
ftr-362	1972	27	rate	rate	NOUN
ftr-362	1972	28	under	under	ADP
ftr-362	1972	29	§	§	PROPN
ftr-362	1972	30	11(b)(2	11(b)(2	NUM
ftr-362	1972	31	)	)	PUNCT
ftr-362	1972	32	,	,	PUNCT
ftr-362	1972	33	is	be	AUX
ftr-362	1972	34	determined	determine	VERB
ftr-362	1972	35	under	under	ADP
ftr-362	1972	36	all	all	PRON
ftr-362	1972	37	of	of	ADP
ftr-362	1972	38	the	the	DET
ftr-362	1972	39	facts	fact	NOUN
ftr-362	1972	40	and	and	CCONJ
ftr-362	1972	41	circumstances	circumstance	NOUN
ftr-362	1972	42	and	and	CCONJ
ftr-362	1972	43	is	be	AUX
ftr-362	1972	44	not	not	PART
ftr-362	1972	45	controlled	control	VERB
ftr-362	1972	46	by	by	ADP
ftr-362	1972	47	state	state	NOUN
ftr-362	1972	48	licensing	licensing	NOUN
ftr-362	1972	49	laws	law	NOUN
ftr-362	1972	50	.	.	PUNCT
ftr-362	1973	1	3	3	X
ftr-362	1973	2	.	.	X
ftr-362	1973	3	textron	textron	PROPN
ftr-362	1973	4	,	,	PUNCT
ftr-362	1973	5	schmextron	schmextron	PROPN
ftr-362	1973	6	—	—	PUNCT
ftr-362	1973	7	the	the	DET
ftr-362	1973	8	irs	irs	PROPN
ftr-362	1973	9	is	be	AUX
ftr-362	1973	10	going	go	VERB
ftr-362	1973	11	to	to	PART
ftr-362	1973	12	just	just	ADV
ftr-362	1973	13	require	require	VERB
ftr-362	1973	14	taxpayers	taxpayer	NOUN
ftr-362	1973	15	to	to	PART
ftr-362	1973	16	rat	rat	VERB
ftr-362	1973	17	out	out	ADP
ftr-362	1973	18	their	their	PRON
ftr-362	1973	19	uncertain	uncertain	ADJ
ftr-362	1973	20	positions	position	NOUN
ftr-362	1973	21	on	on	ADP
ftr-362	1973	22	the	the	DET
ftr-362	1973	23	return	return	NOUN
ftr-362	1973	24	itself	itself	PRON
ftr-362	1973	25	via	via	ADP
ftr-362	1973	26	schedule	schedule	NOUN
ftr-362	1973	27	“	"	PUNCT
ftr-362	1973	28	come	come	AUX
ftr-362	1973	29	audit	audit	VERB
ftr-362	1973	30	me	i	PRON
ftr-362	1973	31	.	.	PUNCT
ftr-362	1973	32	”	"	PUNCT
ftr-362	1974	1	this	this	PRON
ftr-362	1974	2	would	would	AUX
ftr-362	1974	3	even	even	ADV
ftr-362	1974	4	permit	permit	VERB
ftr-362	1974	5	the	the	DET
ftr-362	1974	6	irs	irs	PROPN
ftr-362	1974	7	to	to	PART
ftr-362	1974	8	send	send	VERB
ftr-362	1974	9	a	a	DET
ftr-362	1974	10	statutory	statutory	ADJ
ftr-362	1974	11	notice	notice	NOUN
ftr-362	1974	12	without	without	ADP
ftr-362	1974	13	having	have	VERB
ftr-362	1974	14	to	to	PART
ftr-362	1974	15	perform	perform	VERB
ftr-362	1974	16	an	an	DET
ftr-362	1974	17	audit	audit	NOUN
ftr-362	1974	18	.	.	PUNCT
ftr-362	1975	1	announcement	announcement	NOUN
ftr-362	1975	2	2010	2010	NUM
ftr-362	1975	3	-	-	SYM
ftr-362	1975	4	9	9	NUM
ftr-362	1975	5	,	,	PUNCT
ftr-362	1975	6	2010	2010	NUM
ftr-362	1975	7	-	-	SYM
ftr-362	1975	8	7	7	NUM
ftr-362	1975	9	i.r.b	i.r.b	NOUN
ftr-362	1975	10	.	.	PUNCT
ftr-362	1976	1	408	408	NUM
ftr-362	1976	2	(	(	PUNCT
ftr-362	1976	3	1/26/10	1/26/10	NUM
ftr-362	1976	4	)	)	PUNCT
ftr-362	1976	5	.	.	PUNCT
ftr-362	1977	1	the	the	DET
ftr-362	1977	2	irs	irs	PROPN
ftr-362	1977	3	announced	announce	VERB
ftr-362	1977	4	that	that	SCONJ
ftr-362	1977	5	it	it	PRON
ftr-362	1977	6	was	be	AUX
ftr-362	1977	7	developing	develop	VERB
ftr-362	1977	8	a	a	DET
ftr-362	1977	9	new	new	ADJ
ftr-362	1977	10	schedule	schedule	NOUN
ftr-362	1977	11	to	to	PART
ftr-362	1977	12	be	be	AUX
ftr-362	1977	13	filed	file	VERB
ftr-362	1977	14	with	with	ADP
ftr-362	1977	15	form	form	NOUN
ftr-362	1977	16	1120	1120	NUM
ftr-362	1977	17	,	,	PUNCT
ftr-362	1977	18	which	which	PRON
ftr-362	1977	19	would	would	AUX
ftr-362	1977	20	require	require	VERB
ftr-362	1977	21	corporations	corporation	NOUN
ftr-362	1977	22	with	with	ADP
ftr-362	1977	23	more	more	ADJ
ftr-362	1977	24	than	than	ADP
ftr-362	1977	25	$	$	SYM
ftr-362	1977	26	10	10	NUM
ftr-362	1977	27	million	million	NUM
ftr-362	1977	28	in	in	ADP
ftr-362	1977	29	assets	asset	NOUN
ftr-362	1977	30	and	and	CCONJ
ftr-362	1977	31	one	one	NUM
ftr-362	1977	32	or	or	CCONJ
ftr-362	1977	33	more	more	ADV
ftr-362	1977	34	uncertain	uncertain	ADJ
ftr-362	1977	35	tax	tax	NOUN
ftr-362	1977	36	positions	position	NOUN
ftr-362	1977	37	to	to	PART
ftr-362	1977	38	disclose	disclose	VERB
ftr-362	1977	39	those	those	DET
ftr-362	1977	40	positions	position	NOUN
ftr-362	1977	41	.	.	PUNCT
ftr-362	1978	1	the	the	DET
ftr-362	1978	2	schedule	schedule	NOUN
ftr-362	1978	3	would	would	AUX
ftr-362	1978	4	require	require	VERB
ftr-362	1978	5	both	both	DET
ftr-362	1978	6	(	(	PUNCT
ftr-362	1978	7	a	a	NOUN
ftr-362	1978	8	)	)	PUNCT
ftr-362	1978	9	a	a	DET
ftr-362	1978	10	concise	concise	ADJ
ftr-362	1978	11	description	description	NOUN
ftr-362	1978	12	of	of	ADP
ftr-362	1978	13	each	each	DET
ftr-362	1978	14	uncertain	uncertain	ADJ
ftr-362	1978	15	position	position	NOUN
ftr-362	1978	16	for	for	ADP
ftr-362	1978	17	which	which	PRON
ftr-362	1978	18	the	the	DET
ftr-362	1978	19	taxpayer	taxpayer	NOUN
ftr-362	1978	20	has	have	AUX
ftr-362	1978	21	recorded	record	VERB
ftr-362	1978	22	a	a	DET
ftr-362	1978	23	reserve	reserve	NOUN
ftr-362	1978	24	in	in	ADP
ftr-362	1978	25	its	its	PRON
ftr-362	1978	26	financial	financial	ADJ
ftr-362	1978	27	statement	statement	NOUN
ftr-362	1978	28	[	[	X
ftr-362	1978	29	defined	define	VERB
ftr-362	1978	30	broadly	broadly	ADV
ftr-362	1978	31	to	to	PART
ftr-362	1978	32	include	include	VERB
ftr-362	1978	33	some	some	DET
ftr-362	1978	34	positions	position	NOUN
ftr-362	1978	35	for	for	ADP
ftr-362	1978	36	which	which	PRON
ftr-362	1978	37	the	the	DET
ftr-362	1978	38	taxpayer	taxpayer	NOUN
ftr-362	1978	39	has	have	AUX
ftr-362	1978	40	not	not	PART
ftr-362	1978	41	recorded	record	VERB
ftr-362	1978	42	a	a	DET
ftr-362	1978	43	reserve	reserve	NOUN
ftr-362	1978	44	because	because	SCONJ
ftr-362	1978	45	it	it	PRON
ftr-362	1978	46	expects	expect	VERB
ftr-362	1978	47	to	to	PART
ftr-362	1978	48	litigate	litigate	VERB
ftr-362	1978	49	the	the	DET
ftr-362	1978	50	position	position	NOUN
ftr-362	1978	51	or	or	CCONJ
ftr-362	1978	52	because	because	SCONJ
ftr-362	1978	53	the	the	DET
ftr-362	1978	54	taxpayer	taxpayer	NOUN
ftr-362	1978	55	has	have	AUX
ftr-362	1978	56	determined	determine	VERB
ftr-362	1978	57	that	that	SCONJ
ftr-362	1978	58	the	the	DET
ftr-362	1978	59	irs	irs	PROPN
ftr-362	1978	60	has	have	VERB
ftr-362	1978	61	a	a	DET
ftr-362	1978	62	general	general	ADJ
ftr-362	1978	63	administrative	administrative	ADJ
ftr-362	1978	64	practice	practice	NOUN
ftr-362	1978	65	not	not	PART
ftr-362	1978	66	to	to	PART
ftr-362	1978	67	examine	examine	VERB
ftr-362	1978	68	the	the	DET
ftr-362	1978	69	position	position	NOUN
ftr-362	1978	70	]	]	PUNCT
ftr-362	1978	71	and	and	CCONJ
ftr-362	1978	72	(	(	PUNCT
ftr-362	1978	73	b	b	X
ftr-362	1978	74	)	)	PUNCT
ftr-362	1978	75	the	the	DET
ftr-362	1978	76	maximum	maximum	ADJ
ftr-362	1978	77	amount	amount	NOUN
ftr-362	1978	78	of	of	ADP
ftr-362	1978	79	potential	potential	ADJ
ftr-362	1978	80	federal	federal	ADJ
ftr-362	1978	81	tax	tax	NOUN
ftr-362	1978	82	liability	liability	NOUN
ftr-362	1978	83	attributable	attributable	ADJ
ftr-362	1978	84	to	to	ADP
ftr-362	1978	85	each	each	DET
ftr-362	1978	86	uncertain	uncertain	ADJ
ftr-362	1978	87	position	position	NOUN
ftr-362	1978	88	if	if	SCONJ
ftr-362	1978	89	it	it	PRON
ftr-362	1978	90	were	be	AUX
ftr-362	1978	91	disallowed	disallow	VERB
ftr-362	1978	92	in	in	ADP
ftr-362	1978	93	its	its	PRON
ftr-362	1978	94	entirety	entirety	NOUN
ftr-362	1978	95	.	.	PUNCT
ftr-362	1979	1	•	•	NUM
ftr-362	1979	2	the	the	DET
ftr-362	1979	3	taxpayer	taxpayer	NOUN
ftr-362	1979	4	will	will	AUX
ftr-362	1979	5	not	not	PART
ftr-362	1979	6	be	be	AUX
ftr-362	1979	7	required	require	VERB
ftr-362	1979	8	to	to	PART
ftr-362	1979	9	disclose	disclose	VERB
ftr-362	1979	10	the	the	DET
ftr-362	1979	11	taxpayer	taxpayer	NOUN
ftr-362	1979	12	’s	’s	PART
ftr-362	1979	13	risk	risk	NOUN
ftr-362	1979	14	assessment	assessment	NOUN
ftr-362	1979	15	or	or	CCONJ
ftr-362	1979	16	tax	tax	NOUN
ftr-362	1979	17	reserve	reserve	NOUN
ftr-362	1979	18	amounts	amount	NOUN
ftr-362	1979	19	,	,	PUNCT
ftr-362	1979	20	although	although	SCONJ
ftr-362	1979	21	in	in	ADP
ftr-362	1979	22	the	the	DET
ftr-362	1979	23	announcement	announcement	NOUN
ftr-362	1979	24	the	the	DET
ftr-362	1979	25	irs	irs	PROPN
ftr-362	1979	26	states	state	VERB
ftr-362	1979	27	that	that	SCONJ
ftr-362	1979	28	under	under	ADP
ftr-362	1979	29	united	united	PROPN
ftr-362	1979	30	states	states	PROPN
ftr-362	1979	31	v.	v.	PROPN
ftr-362	1979	32	arthur	arthur	PROPN
ftr-362	1979	33	young	young	PROPN
ftr-362	1979	34	,	,	PUNCT
ftr-362	1979	35	465	465	NUM
ftr-362	1979	36	u.s	u.s	PROPN
ftr-362	1979	37	.	.	PROPN
ftr-362	1979	38	805	805	NUM
ftr-362	1979	39	(	(	PUNCT
ftr-362	1979	40	1984	1984	NUM
ftr-362	1979	41	)	)	PUNCT
ftr-362	1979	42	,	,	PUNCT
ftr-362	1979	43	it	it	PRON
ftr-362	1979	44	can	can	AUX
ftr-362	1979	45	compel	compel	VERB
ftr-362	1979	46	the	the	DET
ftr-362	1979	47	production	production	NOUN
ftr-362	1979	48	of	of	ADP
ftr-362	1979	49	that	that	DET
ftr-362	1979	50	information	information	NOUN
ftr-362	1979	51	through	through	ADP
ftr-362	1979	52	a	a	DET
ftr-362	1979	53	summons	summon	NOUN
ftr-362	1979	54	.	.	PUNCT
ftr-362	1980	1	to	to	PART
ftr-362	1980	2	be	be	AUX
ftr-362	1980	3	sufficient	sufficient	ADJ
ftr-362	1980	4	,	,	PUNCT
ftr-362	1980	5	the	the	DET
ftr-362	1980	6	description	description	NOUN
ftr-362	1980	7	must	must	AUX
ftr-362	1980	8	contain	contain	VERB
ftr-362	1980	9	:	:	PUNCT
ftr-362	1981	1	1	1	X
ftr-362	1981	2	.	.	X
ftr-362	1982	1	the	the	DET
ftr-362	1982	2	code	code	NOUN
ftr-362	1982	3	sections	section	NOUN
ftr-362	1982	4	potentially	potentially	ADV
ftr-362	1982	5	implicated	implicate	VERB
ftr-362	1982	6	by	by	ADP
ftr-362	1982	7	the	the	DET
ftr-362	1982	8	position	position	NOUN
ftr-362	1982	9	;	;	PUNCT
ftr-362	1982	10	2	2	X
ftr-362	1982	11	.	.	X
ftr-362	1982	12	a	a	DET
ftr-362	1982	13	description	description	NOUN
ftr-362	1982	14	of	of	ADP
ftr-362	1982	15	the	the	DET
ftr-362	1982	16	taxable	taxable	ADJ
ftr-362	1982	17	year	year	NOUN
ftr-362	1982	18	or	or	CCONJ
ftr-362	1982	19	years	year	NOUN
ftr-362	1982	20	to	to	PART
ftr-362	1982	21	which	which	PRON
ftr-362	1982	22	the	the	DET
ftr-362	1982	23	position	position	NOUN
ftr-362	1982	24	relates	relate	VERB
ftr-362	1982	25	;	;	PUNCT
ftr-362	1982	26	2011	2011	NUM
ftr-362	1982	27	]	]	PUNCT
ftr-362	1982	28	recent	recent	ADJ
ftr-362	1982	29	developments	development	NOUN
ftr-362	1982	30	in	in	ADP
ftr-362	1982	31	federal	federal	ADJ
ftr-362	1982	32	income	income	NOUN
ftr-362	1982	33	taxation	taxation	NOUN
ftr-362	1982	34	663	663	NUM
ftr-362	1982	35	3	3	NUM
ftr-362	1982	36	.	.	PUNCT
ftr-362	1983	1	a	a	DET
ftr-362	1983	2	statement	statement	NOUN
ftr-362	1983	3	that	that	SCONJ
ftr-362	1983	4	the	the	DET
ftr-362	1983	5	position	position	NOUN
ftr-362	1983	6	involves	involve	VERB
ftr-362	1983	7	an	an	DET
ftr-362	1983	8	item	item	NOUN
ftr-362	1983	9	of	of	ADP
ftr-362	1983	10	income	income	NOUN
ftr-362	1983	11	,	,	PUNCT
ftr-362	1983	12	gain	gain	NOUN
ftr-362	1983	13	,	,	PUNCT
ftr-362	1983	14	loss	loss	NOUN
ftr-362	1983	15	,	,	PUNCT
ftr-362	1983	16	deduction	deduction	NOUN
ftr-362	1983	17	,	,	PUNCT
ftr-362	1983	18	or	or	CCONJ
ftr-362	1983	19	credit	credit	NOUN
ftr-362	1983	20	against	against	ADP
ftr-362	1983	21	tax	tax	NOUN
ftr-362	1983	22	;	;	PUNCT
ftr-362	1983	23	4	4	X
ftr-362	1983	24	.	.	X
ftr-362	1984	1	a	a	DET
ftr-362	1984	2	statement	statement	NOUN
ftr-362	1984	3	that	that	SCONJ
ftr-362	1984	4	the	the	DET
ftr-362	1984	5	position	position	NOUN
ftr-362	1984	6	involves	involve	VERB
ftr-362	1984	7	a	a	DET
ftr-362	1984	8	permanent	permanent	ADJ
ftr-362	1984	9	inclusion	inclusion	NOUN
ftr-362	1984	10	or	or	CCONJ
ftr-362	1984	11	exclusion	exclusion	NOUN
ftr-362	1984	12	of	of	ADP
ftr-362	1984	13	any	any	DET
ftr-362	1984	14	item	item	NOUN
ftr-362	1984	15	,	,	PUNCT
ftr-362	1984	16	the	the	DET
ftr-362	1984	17	timing	timing	NOUN
ftr-362	1984	18	of	of	ADP
ftr-362	1984	19	that	that	DET
ftr-362	1984	20	item	item	NOUN
ftr-362	1984	21	,	,	PUNCT
ftr-362	1984	22	or	or	CCONJ
ftr-362	1984	23	both	both	PRON
ftr-362	1984	24	;	;	PUNCT
ftr-362	1984	25	5	5	X
ftr-362	1984	26	.	.	X
ftr-362	1985	1	a	a	DET
ftr-362	1985	2	statement	statement	NOUN
ftr-362	1985	3	whether	whether	SCONJ
ftr-362	1985	4	the	the	DET
ftr-362	1985	5	position	position	NOUN
ftr-362	1985	6	involves	involve	VERB
ftr-362	1985	7	a	a	DET
ftr-362	1985	8	determination	determination	NOUN
ftr-362	1985	9	of	of	ADP
ftr-362	1985	10	the	the	DET
ftr-362	1985	11	value	value	NOUN
ftr-362	1985	12	of	of	ADP
ftr-362	1985	13	any	any	DET
ftr-362	1985	14	property	property	NOUN
ftr-362	1985	15	or	or	CCONJ
ftr-362	1985	16	right	right	NOUN
ftr-362	1985	17	;	;	PUNCT
ftr-362	1985	18	and	and	CCONJ
ftr-362	1985	19	6	6	X
ftr-362	1985	20	.	.	PUNCT
ftr-362	1986	1	a	a	DET
ftr-362	1986	2	statement	statement	NOUN
ftr-362	1986	3	whether	whether	SCONJ
ftr-362	1986	4	the	the	DET
ftr-362	1986	5	position	position	NOUN
ftr-362	1986	6	involves	involve	VERB
ftr-362	1986	7	a	a	DET
ftr-362	1986	8	computation	computation	NOUN
ftr-362	1986	9	of	of	ADP
ftr-362	1986	10	basis	basis	NOUN
ftr-362	1986	11	.	.	PUNCT
ftr-362	1987	1	•	•	NOUN
ftr-362	1987	2	a	a	DET
ftr-362	1987	3	number	number	NOUN
ftr-362	1987	4	of	of	ADP
ftr-362	1987	5	the	the	DET
ftr-362	1987	6	above	above	ADJ
ftr-362	1987	7	requirements	requirement	NOUN
ftr-362	1987	8	were	be	AUX
ftr-362	1987	9	eliminated	eliminate	VERB
ftr-362	1987	10	from	from	ADP
ftr-362	1987	11	the	the	DET
ftr-362	1987	12	final	final	ADJ
ftr-362	1987	13	schedule	schedule	NOUN
ftr-362	1987	14	utp	utp	NOUN
ftr-362	1987	15	.	.	PUNCT
ftr-362	1988	1	a.	a.	NOUN
ftr-362	1988	2	draft	draft	NOUN
ftr-362	1988	3	schedule	schedule	NOUN
ftr-362	1988	4	utp	utp	NOUN
ftr-362	1988	5	is	be	AUX
ftr-362	1988	6	released	release	VERB
ftr-362	1988	7	.	.	PUNCT
ftr-362	1989	1	announcement	announcement	NOUN
ftr-362	1989	2	2010	2010	NUM
ftr-362	1989	3	-	-	SYM
ftr-362	1989	4	30	30	NUM
ftr-362	1989	5	,	,	PUNCT
ftr-362	1989	6	2010	2010	NUM
ftr-362	1989	7	-	-	SYM
ftr-362	1989	8	19	19	NUM
ftr-362	1989	9	i.r.b	i.r.b	NOUN
ftr-362	1989	10	.	.	PUNCT
ftr-362	1990	1	668	668	NUM
ftr-362	1990	2	(	(	PUNCT
ftr-362	1990	3	4/19/10	4/19/10	NUM
ftr-362	1990	4	)	)	PUNCT
ftr-362	1990	5	.	.	PUNCT
ftr-362	1991	1	this	this	DET
ftr-362	1991	2	announcement	announcement	NOUN
ftr-362	1991	3	released	release	VERB
ftr-362	1991	4	draft	draft	NOUN
ftr-362	1991	5	schedule	schedule	NOUN
ftr-362	1991	6	utp	utp	NOUN
ftr-362	1991	7	to	to	PART
ftr-362	1991	8	form	form	VERB
ftr-362	1991	9	1120	1120	NUM
ftr-362	1991	10	,	,	PUNCT
ftr-362	1991	11	together	together	ADV
ftr-362	1991	12	with	with	ADP
ftr-362	1991	13	draft	draft	NOUN
ftr-362	1991	14	instructions	instruction	NOUN
ftr-362	1991	15	.	.	PUNCT
ftr-362	1992	1	it	it	PRON
ftr-362	1992	2	requires	require	VERB
ftr-362	1992	3	that	that	SCONJ
ftr-362	1992	4	,	,	PUNCT
ftr-362	1992	5	beginning	begin	VERB
ftr-362	1992	6	with	with	ADP
ftr-362	1992	7	returns	return	NOUN
ftr-362	1992	8	filed	file	VERB
ftr-362	1992	9	for	for	ADP
ftr-362	1992	10	years	year	NOUN
ftr-362	1992	11	beginning	begin	VERB
ftr-362	1992	12	in	in	ADP
ftr-362	1992	13	2010	2010	NUM
ftr-362	1992	14	and	and	CCONJ
ftr-362	1992	15	thereafter	thereafter	ADV
ftr-362	1992	16	,	,	PUNCT
ftr-362	1992	17	the	the	DET
ftr-362	1992	18	following	follow	VERB
ftr-362	1992	19	taxpayers	taxpayer	NOUN
ftr-362	1992	20	with	with	ADP
ftr-362	1992	21	both	both	CCONJ
ftr-362	1992	22	uncertain	uncertain	ADJ
ftr-362	1992	23	tax	tax	NOUN
ftr-362	1992	24	positions	position	NOUN
ftr-362	1992	25	and	and	CCONJ
ftr-362	1992	26	assets	asset	NOUN
ftr-362	1992	27	equal	equal	ADJ
ftr-362	1992	28	to	to	ADP
ftr-362	1992	29	or	or	CCONJ
ftr-362	1992	30	exceeding	exceed	VERB
ftr-362	1992	31	$	$	SYM
ftr-362	1992	32	10	10	NUM
ftr-362	1992	33	million	million	NUM
ftr-362	1992	34	will	will	AUX
ftr-362	1992	35	be	be	AUX
ftr-362	1992	36	required	require	VERB
ftr-362	1992	37	to	to	PART
ftr-362	1992	38	file	file	VERB
ftr-362	1992	39	schedule	schedule	NOUN
ftr-362	1992	40	utp	utp	NOUN
ftr-362	1992	41	if	if	SCONJ
ftr-362	1992	42	they	they	PRON
ftr-362	1992	43	or	or	CCONJ
ftr-362	1992	44	a	a	DET
ftr-362	1992	45	related	related	ADJ
ftr-362	1992	46	party	party	NOUN
ftr-362	1992	47	issued	issue	VERB
ftr-362	1992	48	audited	audit	VERB
ftr-362	1992	49	financial	financial	ADJ
ftr-362	1992	50	statements	statement	NOUN
ftr-362	1992	51	:	:	PUNCT
ftr-362	1992	52	(	(	PUNCT
ftr-362	1992	53	1	1	X
ftr-362	1992	54	)	)	PUNCT
ftr-362	1992	55	corporations	corporation	NOUN
ftr-362	1992	56	who	who	PRON
ftr-362	1992	57	are	be	AUX
ftr-362	1992	58	required	require	VERB
ftr-362	1992	59	to	to	PART
ftr-362	1992	60	file	file	VERB
ftr-362	1992	61	a	a	DET
ftr-362	1992	62	form	form	NOUN
ftr-362	1992	63	1120	1120	NUM
ftr-362	1992	64	,	,	PUNCT
ftr-362	1992	65	u.s	u.s	PROPN
ftr-362	1992	66	.	.	PROPN
ftr-362	1992	67	corporation	corporation	PROPN
ftr-362	1992	68	income	income	NOUN
ftr-362	1992	69	tax	tax	NOUN
ftr-362	1992	70	return	return	NOUN
ftr-362	1992	71	;	;	PUNCT
ftr-362	1992	72	(	(	PUNCT
ftr-362	1992	73	2	2	X
ftr-362	1992	74	)	)	PUNCT
ftr-362	1992	75	insurance	insurance	NOUN
ftr-362	1992	76	companies	company	NOUN
ftr-362	1992	77	who	who	PRON
ftr-362	1992	78	are	be	AUX
ftr-362	1992	79	required	require	VERB
ftr-362	1992	80	to	to	PART
ftr-362	1992	81	file	file	VERB
ftr-362	1992	82	a	a	DET
ftr-362	1992	83	form	form	NOUN
ftr-362	1992	84	1120	1120	NUM
ftr-362	1992	85	l	l	NOUN
ftr-362	1992	86	,	,	PUNCT
ftr-362	1992	87	u.s	u.s	PROPN
ftr-362	1992	88	.	.	PROPN
ftr-362	1992	89	life	life	NOUN
ftr-362	1992	90	insurance	insurance	NOUN
ftr-362	1992	91	company	company	NOUN
ftr-362	1992	92	income	income	NOUN
ftr-362	1992	93	tax	tax	NOUN
ftr-362	1992	94	return	return	NOUN
ftr-362	1992	95	or	or	CCONJ
ftr-362	1992	96	form	form	VERB
ftr-362	1992	97	1120	1120	NUM
ftr-362	1992	98	pc	pc	NOUN
ftr-362	1992	99	,	,	PUNCT
ftr-362	1992	100	u.s	u.s	PROPN
ftr-362	1992	101	.	.	PROPN
ftr-362	1992	102	property	property	NOUN
ftr-362	1992	103	and	and	CCONJ
ftr-362	1992	104	casualty	casualty	NOUN
ftr-362	1992	105	insurance	insurance	NOUN
ftr-362	1992	106	company	company	NOUN
ftr-362	1992	107	income	income	NOUN
ftr-362	1992	108	tax	tax	NOUN
ftr-362	1992	109	return	return	NOUN
ftr-362	1992	110	;	;	PUNCT
ftr-362	1992	111	and	and	CCONJ
ftr-362	1992	112	(	(	PUNCT
ftr-362	1992	113	3	3	X
ftr-362	1992	114	)	)	PUNCT
ftr-362	1992	115	foreign	foreign	ADJ
ftr-362	1992	116	corporations	corporation	NOUN
ftr-362	1992	117	who	who	PRON
ftr-362	1992	118	are	be	AUX
ftr-362	1992	119	required	require	VERB
ftr-362	1992	120	to	to	PART
ftr-362	1992	121	file	file	VERB
ftr-362	1992	122	form	form	NOUN
ftr-362	1992	123	1120	1120	NUM
ftr-362	1992	124	f	f	NOUN
ftr-362	1992	125	,	,	PUNCT
ftr-362	1992	126	u.s	u.s	PROPN
ftr-362	1992	127	.	.	PROPN
ftr-362	1992	128	income	income	NOUN
ftr-362	1992	129	tax	tax	NOUN
ftr-362	1992	130	return	return	NOUN
ftr-362	1992	131	of	of	ADP
ftr-362	1992	132	a	a	DET
ftr-362	1992	133	foreign	foreign	ADJ
ftr-362	1992	134	corporation	corporation	NOUN
ftr-362	1992	135	.	.	PUNCT
ftr-362	1993	1	•	•	NUM
ftr-362	1993	2	for	for	ADP
ftr-362	1993	3	2010	2010	NUM
ftr-362	1993	4	tax	tax	NOUN
ftr-362	1993	5	years	year	NOUN
ftr-362	1993	6	,	,	PUNCT
ftr-362	1993	7	the	the	DET
ftr-362	1993	8	irs	irs	PROPN
ftr-362	1993	9	will	will	AUX
ftr-362	1993	10	not	not	PART
ftr-362	1993	11	require	require	VERB
ftr-362	1993	12	a	a	DET
ftr-362	1993	13	schedule	schedule	NOUN
ftr-362	1993	14	utp	utp	NOUN
ftr-362	1993	15	from	from	ADP
ftr-362	1993	16	form	form	NOUN
ftr-362	1993	17	1120	1120	NUM
ftr-362	1993	18	series	series	NOUN
ftr-362	1993	19	filers	filer	NOUN
ftr-362	1993	20	other	other	ADJ
ftr-362	1993	21	than	than	ADP
ftr-362	1993	22	those	those	PRON
ftr-362	1993	23	identified	identify	VERB
ftr-362	1993	24	above	above	ADV
ftr-362	1993	25	(	(	PUNCT
ftr-362	1993	26	such	such	ADJ
ftr-362	1993	27	as	as	ADP
ftr-362	1993	28	real	real	ADJ
ftr-362	1993	29	estate	estate	NOUN
ftr-362	1993	30	investment	investment	NOUN
ftr-362	1993	31	trusts	trust	NOUN
ftr-362	1993	32	or	or	CCONJ
ftr-362	1993	33	regulated	regulate	VERB
ftr-362	1993	34	investment	investment	NOUN
ftr-362	1993	35	companies	company	NOUN
ftr-362	1993	36	)	)	PUNCT
ftr-362	1993	37	,	,	PUNCT
ftr-362	1993	38	pass	pass	VERB
ftr-362	1993	39	-	-	PUNCT
ftr-362	1993	40	through	through	ADP
ftr-362	1993	41	entities	entity	NOUN
ftr-362	1993	42	,	,	PUNCT
ftr-362	1993	43	or	or	CCONJ
ftr-362	1993	44	tax	tax	NOUN
ftr-362	1993	45	-	-	PUNCT
ftr-362	1993	46	exempt	exempt	ADJ
ftr-362	1993	47	organizations	organization	NOUN
ftr-362	1993	48	.	.	PUNCT
ftr-362	1994	1	the	the	DET
ftr-362	1994	2	irs	irs	PROPN
ftr-362	1994	3	stated	state	VERB
ftr-362	1994	4	that	that	SCONJ
ftr-362	1994	5	it	it	PRON
ftr-362	1994	6	will	will	AUX
ftr-362	1994	7	determine	determine	VERB
ftr-362	1994	8	the	the	DET
ftr-362	1994	9	timing	timing	NOUN
ftr-362	1994	10	of	of	ADP
ftr-362	1994	11	the	the	DET
ftr-362	1994	12	requirement	requirement	NOUN
ftr-362	1994	13	to	to	PART
ftr-362	1994	14	file	file	VERB
ftr-362	1994	15	schedule	schedule	NOUN
ftr-362	1994	16	utp	utp	NOUN
ftr-362	1994	17	for	for	ADP
ftr-362	1994	18	these	these	DET
ftr-362	1994	19	entities	entity	NOUN
ftr-362	1994	20	after	after	SCONJ
ftr-362	1994	21	comments	comment	NOUN
ftr-362	1994	22	have	have	AUX
ftr-362	1994	23	been	be	AUX
ftr-362	1994	24	received	receive	VERB
ftr-362	1994	25	and	and	CCONJ
ftr-362	1994	26	considered	consider	VERB
ftr-362	1994	27	.	.	PUNCT
ftr-362	1995	1	•	•	NUM
ftr-362	1995	2	query	query	NOUN
ftr-362	1995	3	whether	whether	SCONJ
ftr-362	1995	4	disclosures	disclosure	NOUN
ftr-362	1995	5	on	on	ADP
ftr-362	1995	6	schedule	schedule	NOUN
ftr-362	1995	7	utp	utp	NOUN
ftr-362	1995	8	can	can	AUX
ftr-362	1995	9	serve	serve	VERB
ftr-362	1995	10	as	as	ADP
ftr-362	1995	11	substitutes	substitute	NOUN
ftr-362	1995	12	for	for	ADP
ftr-362	1995	13	disclosures	disclosure	NOUN
ftr-362	1995	14	made	make	VERB
ftr-362	1995	15	on	on	ADP
ftr-362	1995	16	forms	form	NOUN
ftr-362	1995	17	8275	8275	NUM
ftr-362	1995	18	and	and	CCONJ
ftr-362	1995	19	8275r	8275r	NUM
ftr-362	1995	20	?	?	PUNCT
ftr-362	1996	1	yes	yes	INTJ
ftr-362	1996	2	,	,	PUNCT
ftr-362	1996	3	the	the	DET
ftr-362	1996	4	instructions	instruction	NOUN
ftr-362	1996	5	so	so	ADV
ftr-362	1996	6	provide	provide	VERB
ftr-362	1996	7	.	.	PUNCT
ftr-362	1997	1	b.	b.	PROPN
ftr-362	1997	2	proposed	propose	VERB
ftr-362	1997	3	regulations	regulation	NOUN
ftr-362	1997	4	authorizing	authorize	VERB
ftr-362	1997	5	schedule	schedule	NOUN
ftr-362	1997	6	utp	utp	NOUN
ftr-362	1997	7	,	,	PUNCT
ftr-362	1997	8	requiring	require	VERB
ftr-362	1997	9	corporations	corporation	NOUN
ftr-362	1997	10	to	to	PART
ftr-362	1997	11	rat	rat	VERB
ftr-362	1997	12	themselves	themselves	PRON
ftr-362	1997	13	out	out	ADP
ftr-362	1997	14	.	.	PUNCT
ftr-362	1998	1	reg119046	reg119046	NOUN
ftr-362	1998	2	-	-	PUNCT
ftr-362	1998	3	10	10	NUM
ftr-362	1998	4	,	,	PUNCT
ftr-362	1998	5	requirement	requirement	NOUN
ftr-362	1998	6	of	of	ADP
ftr-362	1998	7	a	a	DET
ftr-362	1998	8	statement	statement	NOUN
ftr-362	1998	9	disclosing	disclose	VERB
ftr-362	1998	10	uncertain	uncertain	ADJ
ftr-362	1998	11	tax	tax	NOUN
ftr-362	1998	12	positions	position	NOUN
ftr-362	1998	13	,	,	PUNCT
ftr-362	1998	14	75	75	NUM
ftr-362	1998	15	f.r	f.r	NOUN
ftr-362	1998	16	.	.	NOUN
ftr-362	1998	17	54802	54802	NUM
ftr-362	1998	18	(	(	PUNCT
ftr-362	1998	19	9/9/10	9/9/10	NUM
ftr-362	1998	20	)	)	PUNCT
ftr-362	1998	21	.	.	PUNCT
ftr-362	1999	1	the	the	DET
ftr-362	1999	2	treasury	treasury	NOUN
ftr-362	1999	3	has	have	AUX
ftr-362	1999	4	published	publish	VERB
ftr-362	1999	5	proposed	propose	VERB
ftr-362	1999	6	amendments	amendment	NOUN
ftr-362	1999	7	to	to	ADP
ftr-362	1999	8	reg	reg	NOUN
ftr-362	1999	9	.	.	PUNCT
ftr-362	2000	1	§	§	PROPN
ftr-362	2000	2	1.6012	1.6012	NUM
ftr-362	2000	3	-	-	SYM
ftr-362	2000	4	2	2	NUM
ftr-362	2000	5	to	to	PART
ftr-362	2000	6	require	require	VERB
ftr-362	2000	7	corporations	corporation	NOUN
ftr-362	2000	8	to	to	PART
ftr-362	2000	9	attach	attach	VERB
ftr-362	2000	10	a	a	DET
ftr-362	2000	11	schedule	schedule	NOUN
ftr-362	2000	12	utp	utp	NOUN
ftr-362	2000	13	,	,	PUNCT
ftr-362	2000	14	uncertain	uncertain	ADJ
ftr-362	2000	15	tax	tax	NOUN
ftr-362	2000	16	position	position	NOUN
ftr-362	2000	17	statement	statement	NOUN
ftr-362	2000	18	(	(	PUNCT
ftr-362	2000	19	or	or	CCONJ
ftr-362	2000	20	any	any	DET
ftr-362	2000	21	successor	successor	NOUN
ftr-362	2000	22	form	form	NOUN
ftr-362	2000	23	)	)	PUNCT
ftr-362	2000	24	to	to	ADP
ftr-362	2000	25	their	their	PRON
ftr-362	2000	26	income	income	NOUN
ftr-362	2000	27	tax	tax	NOUN
ftr-362	2000	28	returns	return	NOUN
ftr-362	2000	29	in	in	ADP
ftr-362	2000	30	accordance	accordance	NOUN
ftr-362	2000	31	with	with	ADP
ftr-362	2000	32	forms	form	NOUN
ftr-362	2000	33	,	,	PUNCT
ftr-362	2000	34	instructions	instruction	NOUN
ftr-362	2000	35	,	,	PUNCT
ftr-362	2000	36	or	or	CCONJ
ftr-362	2000	37	other	other	ADJ
ftr-362	2000	38	appropriate	appropriate	ADJ
ftr-362	2000	39	guidance	guidance	NOUN
ftr-362	2000	40	provided	provide	VERB
ftr-362	2000	41	by	by	ADP
ftr-362	2000	42	the	the	DET
ftr-362	2000	43	irs	irs	PROPN
ftr-362	2000	44	.	.	PUNCT
ftr-362	2001	1	according	accord	VERB
ftr-362	2001	2	to	to	ADP
ftr-362	2001	3	the	the	DET
ftr-362	2001	4	preamble	preamble	NOUN
ftr-362	2001	5	,	,	PUNCT
ftr-362	2001	6	“	"	PUNCT
ftr-362	2001	7	[	[	X
ftr-362	2001	8	t]he	t]he	ADV
ftr-362	2001	9	irs	irs	PROPN
ftr-362	2001	10	intends	intend	VERB
ftr-362	2001	11	to	to	PART
ftr-362	2001	12	implement	implement	VERB
ftr-362	2001	13	the	the	DET
ftr-362	2001	14	664	664	NUM
ftr-362	2001	15	florida	florida	PROPN
ftr-362	2001	16	tax	tax	NOUN
ftr-362	2001	17	review	review	NOUN
ftr-362	2001	18	[	[	X
ftr-362	2001	19	vol	vol	NOUN
ftr-362	2001	20	.	.	PUNCT
ftr-362	2002	1	10:9	10:9	NUM
ftr-362	2002	2	authority	authority	NOUN
ftr-362	2002	3	provided	provide	VERB
ftr-362	2002	4	in	in	ADP
ftr-362	2002	5	this	this	DET
ftr-362	2002	6	regulation	regulation	NOUN
ftr-362	2002	7	initially	initially	ADV
ftr-362	2002	8	by	by	ADP
ftr-362	2002	9	issuing	issue	VERB
ftr-362	2002	10	a	a	DET
ftr-362	2002	11	schedule	schedule	NOUN
ftr-362	2002	12	and	and	CCONJ
ftr-362	2002	13	explanatory	explanatory	ADJ
ftr-362	2002	14	publication	publication	NOUN
ftr-362	2002	15	that	that	PRON
ftr-362	2002	16	require	require	VERB
ftr-362	2002	17	those	those	DET
ftr-362	2002	18	corporations	corporation	NOUN
ftr-362	2002	19	that	that	PRON
ftr-362	2002	20	prepare	prepare	VERB
ftr-362	2002	21	audited	audit	VERB
ftr-362	2002	22	financial	financial	ADJ
ftr-362	2002	23	statements	statement	NOUN
ftr-362	2002	24	to	to	PART
ftr-362	2002	25	file	file	VERB
ftr-362	2002	26	a	a	DET
ftr-362	2002	27	schedule	schedule	NOUN
ftr-362	2002	28	identifying	identify	VERB
ftr-362	2002	29	and	and	CCONJ
ftr-362	2002	30	describing	describe	VERB
ftr-362	2002	31	the	the	DET
ftr-362	2002	32	uncertain	uncertain	ADJ
ftr-362	2002	33	tax	tax	NOUN
ftr-362	2002	34	positions	position	NOUN
ftr-362	2002	35	,	,	PUNCT
ftr-362	2002	36	as	as	SCONJ
ftr-362	2002	37	described	describe	VERB
ftr-362	2002	38	in	in	ADP
ftr-362	2002	39	fin	fin	NOUN
ftr-362	2002	40	48	48	NUM
ftr-362	2002	41	and	and	CCONJ
ftr-362	2002	42	other	other	ADJ
ftr-362	2002	43	generally	generally	ADV
ftr-362	2002	44	accepted	accept	VERB
ftr-362	2002	45	accounting	accounting	NOUN
ftr-362	2002	46	standards	standard	NOUN
ftr-362	2002	47	,	,	PUNCT
ftr-362	2002	48	that	that	PRON
ftr-362	2002	49	relate	relate	VERB
ftr-362	2002	50	to	to	ADP
ftr-362	2002	51	the	the	DET
ftr-362	2002	52	tax	tax	NOUN
ftr-362	2002	53	liability	liability	NOUN
ftr-362	2002	54	reported	report	VERB
ftr-362	2002	55	on	on	ADP
ftr-362	2002	56	the	the	DET
ftr-362	2002	57	return	return	NOUN
ftr-362	2002	58	.	.	PUNCT
ftr-362	2002	59	”	"	PUNCT
ftr-362	2003	1	when	when	SCONJ
ftr-362	2003	2	adopted	adopt	VERB
ftr-362	2003	3	as	as	ADP
ftr-362	2003	4	a	a	DET
ftr-362	2003	5	final	final	ADJ
ftr-362	2003	6	regulation	regulation	NOUN
ftr-362	2003	7	,	,	PUNCT
ftr-362	2003	8	this	this	DET
ftr-362	2003	9	rule	rule	NOUN
ftr-362	2003	10	will	will	AUX
ftr-362	2003	11	apply	apply	VERB
ftr-362	2003	12	to	to	ADP
ftr-362	2003	13	returns	return	NOUN
ftr-362	2003	14	filed	file	VERB
ftr-362	2003	15	for	for	ADP
ftr-362	2003	16	tax	tax	NOUN
ftr-362	2003	17	years	year	NOUN
ftr-362	2003	18	beginning	begin	VERB
ftr-362	2003	19	after	after	ADP
ftr-362	2003	20	december	december	PROPN
ftr-362	2003	21	15	15	NUM
ftr-362	2003	22	,	,	PUNCT
ftr-362	2003	23	2009	2009	NUM
ftr-362	2003	24	,	,	PUNCT
ftr-362	2003	25	and	and	CCONJ
ftr-362	2003	26	ending	end	VERB
ftr-362	2003	27	after	after	ADP
ftr-362	2003	28	the	the	DET
ftr-362	2003	29	date	date	NOUN
ftr-362	2003	30	of	of	ADP
ftr-362	2003	31	publication	publication	NOUN
ftr-362	2003	32	of	of	ADP
ftr-362	2003	33	these	these	DET
ftr-362	2003	34	rules	rule	NOUN
ftr-362	2003	35	as	as	ADP
ftr-362	2003	36	final	final	ADJ
ftr-362	2003	37	regulations	regulation	NOUN
ftr-362	2003	38	.	.	PUNCT
ftr-362	2004	1	c.	c.	PROPN
ftr-362	2004	2	read	read	VERB
ftr-362	2004	3	all	all	ADV
ftr-362	2004	4	about	about	ADP
ftr-362	2004	5	it	it	PRON
ftr-362	2004	6	!	!	PUNCT
ftr-362	2005	1	schedule	schedule	NOUN
ftr-362	2005	2	utp	utp	NOUN
ftr-362	2005	3	will	will	AUX
ftr-362	2005	4	be	be	AUX
ftr-362	2005	5	less	less	ADV
ftr-362	2005	6	onerous	onerous	ADJ
ftr-362	2005	7	than	than	ADP
ftr-362	2005	8	originally	originally	ADV
ftr-362	2005	9	proposed	propose	VERB
ftr-362	2005	10	.	.	PUNCT
ftr-362	2006	1	announcement	announcement	NOUN
ftr-362	2006	2	2010	2010	NUM
ftr-362	2006	3	-	-	SYM
ftr-362	2006	4	75	75	NUM
ftr-362	2006	5	,	,	PUNCT
ftr-362	2006	6	2010	2010	NUM
ftr-362	2006	7	-	-	SYM
ftr-362	2006	8	41	41	NUM
ftr-362	2006	9	i.r.b	i.r.b	NOUN
ftr-362	2006	10	.	.	PUNCT
ftr-362	2007	1	428	428	NUM
ftr-362	2007	2	(	(	PUNCT
ftr-362	2007	3	9/24/10	9/24/10	NUM
ftr-362	2007	4	)	)	PUNCT
ftr-362	2007	5	.	.	PUNCT
ftr-362	2008	1	the	the	DET
ftr-362	2008	2	irs	irs	PROPN
ftr-362	2008	3	announced	announce	VERB
ftr-362	2008	4	changes	change	NOUN
ftr-362	2008	5	to	to	ADP
ftr-362	2008	6	the	the	DET
ftr-362	2008	7	proposed	propose	VERB
ftr-362	2008	8	schedule	schedule	NOUN
ftr-362	2008	9	utp	utp	NOUN
ftr-362	2008	10	and	and	CCONJ
ftr-362	2008	11	delayed	delay	VERB
ftr-362	2008	12	implementation	implementation	NOUN
ftr-362	2008	13	for	for	ADP
ftr-362	2008	14	all	all	PRON
ftr-362	2008	15	but	but	SCONJ
ftr-362	2008	16	the	the	DET
ftr-362	2008	17	largest	large	ADJ
ftr-362	2008	18	taxpayers	taxpayer	NOUN
ftr-362	2008	19	.	.	PUNCT
ftr-362	2009	1	the	the	DET
ftr-362	2009	2	major	major	ADJ
ftr-362	2009	3	changes	change	NOUN
ftr-362	2009	4	include	include	VERB
ftr-362	2009	5	the	the	DET
ftr-362	2009	6	following	follow	VERB
ftr-362	2009	7	:	:	PUNCT
ftr-362	2009	8	(	(	PUNCT
ftr-362	2009	9	1	1	X
ftr-362	2009	10	)	)	PUNCT
ftr-362	2009	11	for	for	ADP
ftr-362	2009	12	corporations	corporation	NOUN
ftr-362	2009	13	with	with	ADP
ftr-362	2009	14	total	total	ADJ
ftr-362	2009	15	assets	asset	NOUN
ftr-362	2009	16	under	under	ADP
ftr-362	2009	17	$	$	SYM
ftr-362	2009	18	100	100	NUM
ftr-362	2009	19	million	million	NUM
ftr-362	2009	20	,	,	PUNCT
ftr-362	2009	21	there	there	PRON
ftr-362	2009	22	will	will	AUX
ftr-362	2009	23	be	be	AUX
ftr-362	2009	24	a	a	DET
ftr-362	2009	25	phase	phase	NOUN
ftr-362	2009	26	-	-	PUNCT
ftr-362	2009	27	in	in	NOUN
ftr-362	2009	28	of	of	ADP
ftr-362	2009	29	the	the	DET
ftr-362	2009	30	reporting	reporting	NOUN
ftr-362	2009	31	requirement	requirement	NOUN
ftr-362	2009	32	based	base	VERB
ftr-362	2009	33	on	on	ADP
ftr-362	2009	34	a	a	DET
ftr-362	2009	35	corporation	corporation	NOUN
ftr-362	2009	36	’s	’s	PART
ftr-362	2009	37	asset	asset	NOUN
ftr-362	2009	38	size	size	NOUN
ftr-362	2009	39	.	.	PUNCT
ftr-362	2010	1	corporations	corporation	NOUN
ftr-362	2010	2	that	that	PRON
ftr-362	2010	3	have	have	VERB
ftr-362	2010	4	total	total	ADJ
ftr-362	2010	5	assets	asset	NOUN
ftr-362	2010	6	equal	equal	ADJ
ftr-362	2010	7	to	to	ADP
ftr-362	2010	8	or	or	CCONJ
ftr-362	2010	9	exceeding	exceed	VERB
ftr-362	2010	10	$	$	SYM
ftr-362	2010	11	100	100	NUM
ftr-362	2010	12	million	million	NUM
ftr-362	2010	13	must	must	AUX
ftr-362	2010	14	file	file	VERB
ftr-362	2010	15	schedule	schedule	NOUN
ftr-362	2010	16	utp	utp	VERB
ftr-362	2010	17	starting	start	VERB
ftr-362	2010	18	with	with	ADP
ftr-362	2010	19	2010	2010	NUM
ftr-362	2010	20	tax	tax	NOUN
ftr-362	2010	21	years	year	NOUN
ftr-362	2010	22	.	.	PUNCT
ftr-362	2011	1	the	the	DET
ftr-362	2011	2	threshold	threshold	NOUN
ftr-362	2011	3	will	will	AUX
ftr-362	2011	4	be	be	AUX
ftr-362	2011	5	reduced	reduce	VERB
ftr-362	2011	6	to	to	ADP
ftr-362	2011	7	$	$	SYM
ftr-362	2011	8	50	50	NUM
ftr-362	2011	9	million	million	NUM
ftr-362	2011	10	starting	start	VERB
ftr-362	2011	11	with	with	ADP
ftr-362	2011	12	2012	2012	NUM
ftr-362	2011	13	tax	tax	NOUN
ftr-362	2011	14	years	year	NOUN
ftr-362	2011	15	and	and	CCONJ
ftr-362	2011	16	to	to	ADP
ftr-362	2011	17	$	$	SYM
ftr-362	2011	18	10	10	NUM
ftr-362	2011	19	million	million	NUM
ftr-362	2011	20	starting	start	VERB
ftr-362	2011	21	with	with	ADP
ftr-362	2011	22	2014	2014	NUM
ftr-362	2011	23	tax	tax	NOUN
ftr-362	2011	24	years	year	NOUN
ftr-362	2011	25	.	.	PUNCT
ftr-362	2012	1	(	(	PUNCT
ftr-362	2012	2	the	the	DET
ftr-362	2012	3	irs	irs	PROPN
ftr-362	2012	4	will	will	AUX
ftr-362	2012	5	consider	consider	VERB
ftr-362	2012	6	whether	whether	SCONJ
ftr-362	2012	7	to	to	PART
ftr-362	2012	8	extend	extend	VERB
ftr-362	2012	9	all	all	PRON
ftr-362	2012	10	or	or	CCONJ
ftr-362	2012	11	a	a	DET
ftr-362	2012	12	portion	portion	NOUN
ftr-362	2012	13	of	of	ADP
ftr-362	2012	14	schedule	schedule	NOUN
ftr-362	2012	15	utp	utp	AUX
ftr-362	2012	16	reporting	report	VERB
ftr-362	2012	17	to	to	ADP
ftr-362	2012	18	other	other	ADJ
ftr-362	2012	19	taxpayers	taxpayer	NOUN
ftr-362	2012	20	for	for	ADP
ftr-362	2012	21	2011	2011	NUM
ftr-362	2012	22	or	or	CCONJ
ftr-362	2012	23	later	later	ADJ
ftr-362	2012	24	tax	tax	NOUN
ftr-362	2012	25	years	year	NOUN
ftr-362	2012	26	,	,	PUNCT
ftr-362	2012	27	such	such	ADJ
ftr-362	2012	28	as	as	ADP
ftr-362	2012	29	pass	pass	NOUN
ftr-362	2012	30	-	-	PUNCT
ftr-362	2012	31	through	through	ADP
ftr-362	2012	32	entities	entity	NOUN
ftr-362	2012	33	and	and	CCONJ
ftr-362	2012	34	tax	tax	NOUN
ftr-362	2012	35	-	-	PUNCT
ftr-362	2012	36	exempt	exempt	ADJ
ftr-362	2012	37	entities	entity	NOUN
ftr-362	2012	38	.	.	PUNCT
ftr-362	2012	39	)	)	PUNCT
ftr-362	2012	40	.	.	PUNCT
ftr-362	2013	1	(	(	PUNCT
ftr-362	2013	2	2	2	X
ftr-362	2013	3	)	)	PUNCT
ftr-362	2013	4	the	the	DET
ftr-362	2013	5	proposed	propose	VERB
ftr-362	2013	6	reporting	reporting	NOUN
ftr-362	2013	7	of	of	ADP
ftr-362	2013	8	a	a	DET
ftr-362	2013	9	maximum	maximum	ADJ
ftr-362	2013	10	tax	tax	NOUN
ftr-362	2013	11	adjustment	adjustment	NOUN
ftr-362	2013	12	has	have	AUX
ftr-362	2013	13	been	be	AUX
ftr-362	2013	14	eliminated	eliminate	VERB
ftr-362	2013	15	.	.	PUNCT
ftr-362	2014	1	instead	instead	ADV
ftr-362	2014	2	,	,	PUNCT
ftr-362	2014	3	a	a	DET
ftr-362	2014	4	corporation	corporation	NOUN
ftr-362	2014	5	must	must	AUX
ftr-362	2014	6	rank	rank	VERB
ftr-362	2014	7	all	all	PRON
ftr-362	2014	8	of	of	ADP
ftr-362	2014	9	the	the	DET
ftr-362	2014	10	reported	report	VERB
ftr-362	2014	11	tax	tax	NOUN
ftr-362	2014	12	positions	position	NOUN
ftr-362	2014	13	(	(	PUNCT
ftr-362	2014	14	including	include	VERB
ftr-362	2014	15	valuation	valuation	NOUN
ftr-362	2014	16	positions	position	NOUN
ftr-362	2014	17	)	)	PUNCT
ftr-362	2014	18	based	base	VERB
ftr-362	2014	19	on	on	ADP
ftr-362	2014	20	the	the	DET
ftr-362	2014	21	federal	federal	ADJ
ftr-362	2014	22	income	income	NOUN
ftr-362	2014	23	tax	tax	NOUN
ftr-362	2014	24	reserve	reserve	NOUN
ftr-362	2014	25	(	(	PUNCT
ftr-362	2014	26	including	include	VERB
ftr-362	2014	27	interest	interest	NOUN
ftr-362	2014	28	and	and	CCONJ
ftr-362	2014	29	penalties	penalty	NOUN
ftr-362	2014	30	)	)	PUNCT
ftr-362	2014	31	recorded	record	VERB
ftr-362	2014	32	for	for	ADP
ftr-362	2014	33	the	the	DET
ftr-362	2014	34	position	position	NOUN
ftr-362	2014	35	taken	take	VERB
ftr-362	2014	36	in	in	ADP
ftr-362	2014	37	the	the	DET
ftr-362	2014	38	return	return	NOUN
ftr-362	2014	39	,	,	PUNCT
ftr-362	2014	40	and	and	CCONJ
ftr-362	2014	41	must	must	AUX
ftr-362	2014	42	designate	designate	VERB
ftr-362	2014	43	those	those	DET
ftr-362	2014	44	tax	tax	NOUN
ftr-362	2014	45	positions	position	NOUN
ftr-362	2014	46	for	for	ADP
ftr-362	2014	47	which	which	PRON
ftr-362	2014	48	the	the	DET
ftr-362	2014	49	reserve	reserve	NOUN
ftr-362	2014	50	exceeds	exceed	VERB
ftr-362	2014	51	10	10	NUM
ftr-362	2014	52	percent	percent	NOUN
ftr-362	2014	53	of	of	ADP
ftr-362	2014	54	the	the	DET
ftr-362	2014	55	aggregate	aggregate	ADJ
ftr-362	2014	56	amount	amount	NOUN
ftr-362	2014	57	of	of	ADP
ftr-362	2014	58	the	the	DET
ftr-362	2014	59	reserves	reserve	NOUN
ftr-362	2014	60	for	for	ADP
ftr-362	2014	61	all	all	PRON
ftr-362	2014	62	of	of	ADP
ftr-362	2014	63	the	the	DET
ftr-362	2014	64	tax	tax	NOUN
ftr-362	2014	65	positions	position	NOUN
ftr-362	2014	66	reported	report	VERB
ftr-362	2014	67	on	on	ADP
ftr-362	2014	68	the	the	DET
ftr-362	2014	69	schedule	schedule	NOUN
ftr-362	2014	70	.	.	PUNCT
ftr-362	2015	1	(	(	PUNCT
ftr-362	2015	2	3	3	X
ftr-362	2015	3	)	)	PUNCT
ftr-362	2015	4	taxpayers	taxpayer	NOUN
ftr-362	2015	5	will	will	AUX
ftr-362	2015	6	not	not	PART
ftr-362	2015	7	be	be	AUX
ftr-362	2015	8	required	require	VERB
ftr-362	2015	9	to	to	PART
ftr-362	2015	10	report	report	VERB
ftr-362	2015	11	the	the	DET
ftr-362	2015	12	rationale	rationale	NOUN
ftr-362	2015	13	and	and	CCONJ
ftr-362	2015	14	nature	nature	NOUN
ftr-362	2015	15	of	of	ADP
ftr-362	2015	16	uncertainty	uncertainty	NOUN
ftr-362	2015	17	in	in	ADP
ftr-362	2015	18	the	the	DET
ftr-362	2015	19	concise	concise	ADJ
ftr-362	2015	20	description	description	NOUN
ftr-362	2015	21	of	of	ADP
ftr-362	2015	22	the	the	DET
ftr-362	2015	23	position	position	NOUN
ftr-362	2015	24	.	.	PUNCT
ftr-362	2016	1	instead	instead	ADV
ftr-362	2016	2	,	,	PUNCT
ftr-362	2016	3	the	the	DET
ftr-362	2016	4	schedule	schedule	NOUN
ftr-362	2016	5	utp	utp	NOUN
ftr-362	2016	6	must	must	AUX
ftr-362	2016	7	provide	provide	VERB
ftr-362	2016	8	a	a	DET
ftr-362	2016	9	concise	concise	ADJ
ftr-362	2016	10	description	description	NOUN
ftr-362	2016	11	of	of	ADP
ftr-362	2016	12	the	the	DET
ftr-362	2016	13	tax	tax	NOUN
ftr-362	2016	14	position	position	NOUN
ftr-362	2016	15	,	,	PUNCT
ftr-362	2016	16	including	include	VERB
ftr-362	2016	17	a	a	DET
ftr-362	2016	18	description	description	NOUN
ftr-362	2016	19	of	of	ADP
ftr-362	2016	20	the	the	DET
ftr-362	2016	21	relevant	relevant	ADJ
ftr-362	2016	22	facts	fact	NOUN
ftr-362	2016	23	affecting	affect	VERB
ftr-362	2016	24	the	the	DET
ftr-362	2016	25	tax	tax	NOUN
ftr-362	2016	26	treatment	treatment	NOUN
ftr-362	2016	27	of	of	ADP
ftr-362	2016	28	the	the	DET
ftr-362	2016	29	position	position	NOUN
ftr-362	2016	30	and	and	CCONJ
ftr-362	2016	31	information	information	NOUN
ftr-362	2016	32	that	that	PRON
ftr-362	2016	33	reasonably	reasonably	ADV
ftr-362	2016	34	can	can	AUX
ftr-362	2016	35	be	be	AUX
ftr-362	2016	36	expected	expect	VERB
ftr-362	2016	37	to	to	PART
ftr-362	2016	38	inform	inform	VERB
ftr-362	2016	39	the	the	DET
ftr-362	2016	40	irs	irs	PROPN
ftr-362	2016	41	of	of	ADP
ftr-362	2016	42	the	the	DET
ftr-362	2016	43	identity	identity	NOUN
ftr-362	2016	44	of	of	ADP
ftr-362	2016	45	the	the	DET
ftr-362	2016	46	tax	tax	NOUN
ftr-362	2016	47	position	position	NOUN
ftr-362	2016	48	and	and	CCONJ
ftr-362	2016	49	the	the	DET
ftr-362	2016	50	nature	nature	NOUN
ftr-362	2016	51	of	of	ADP
ftr-362	2016	52	the	the	DET
ftr-362	2016	53	issue	issue	NOUN
ftr-362	2016	54	.	.	PUNCT
ftr-362	2017	1	(	(	PUNCT
ftr-362	2017	2	4	4	X
ftr-362	2017	3	)	)	PUNCT
ftr-362	2017	4	the	the	DET
ftr-362	2017	5	proposed	propose	VERB
ftr-362	2017	6	requirement	requirement	NOUN
ftr-362	2017	7	that	that	SCONJ
ftr-362	2017	8	a	a	DET
ftr-362	2017	9	corporation	corporation	NOUN
ftr-362	2017	10	report	report	VERB
ftr-362	2017	11	tax	tax	NOUN
ftr-362	2017	12	positions	position	NOUN
ftr-362	2017	13	for	for	ADP
ftr-362	2017	14	which	which	PRON
ftr-362	2017	15	no	no	DET
ftr-362	2017	16	reserve	reserve	NOUN
ftr-362	2017	17	was	be	AUX
ftr-362	2017	18	recorded	record	VERB
ftr-362	2017	19	because	because	SCONJ
ftr-362	2017	20	the	the	DET
ftr-362	2017	21	corporation	corporation	NOUN
ftr-362	2017	22	determined	determine	VERB
ftr-362	2017	23	it	it	PRON
ftr-362	2017	24	was	be	AUX
ftr-362	2017	25	the	the	DET
ftr-362	2017	26	irs	irs	PROPN
ftr-362	2017	27	’s	’s	PART
ftr-362	2017	28	administrative	administrative	ADJ
ftr-362	2017	29	practice	practice	NOUN
ftr-362	2017	30	not	not	PART
ftr-362	2017	31	to	to	PART
ftr-362	2017	32	raise	raise	VERB
ftr-362	2017	33	the	the	DET
ftr-362	2017	34	issue	issue	NOUN
ftr-362	2017	35	during	during	ADP
ftr-362	2017	36	an	an	DET
ftr-362	2017	37	examination	examination	NOUN
ftr-362	2017	38	has	have	AUX
ftr-362	2017	39	been	be	AUX
ftr-362	2017	40	eliminated	eliminate	VERB
ftr-362	2017	41	.	.	PUNCT
ftr-362	2018	1	d.	d.	PROPN
ftr-362	2018	2	irs	irs	PROPN
ftr-362	2018	3	modifies	modify	VERB
ftr-362	2018	4	“	"	PUNCT
ftr-362	2018	5	policy	policy	NOUN
ftr-362	2018	6	of	of	ADP
ftr-362	2018	7	restraint	restraint	NOUN
ftr-362	2018	8	”	"	PUNCT
ftr-362	2018	9	in	in	ADP
ftr-362	2018	10	connection	connection	NOUN
ftr-362	2018	11	with	with	ADP
ftr-362	2018	12	schedule	schedule	NOUN
ftr-362	2018	13	utp	utp	NOUN
ftr-362	2018	14	preparation	preparation	NOUN
ftr-362	2018	15	.	.	PUNCT
ftr-362	2019	1	announcement	announcement	NOUN
ftr-362	2019	2	2010	2010	NUM
ftr-362	2019	3	-	-	SYM
ftr-362	2019	4	76	76	NUM
ftr-362	2019	5	,	,	PUNCT
ftr-362	2019	6	2010	2010	NUM
ftr-362	2019	7	-	-	SYM
ftr-362	2019	8	41	41	NUM
ftr-362	2019	9	i.r.b	i.r.b	NOUN
ftr-362	2019	10	.	.	PUNCT
ftr-362	2020	1	432	432	NUM
ftr-362	2020	2	(	(	PUNCT
ftr-362	2020	3	9/24/10	9/24/10	NUM
ftr-362	2020	4	)	)	PUNCT
ftr-362	2020	5	.	.	PUNCT
ftr-362	2021	1	the	the	DET
ftr-362	2021	2	irs	irs	PROPN
ftr-362	2021	3	modified	modify	VERB
ftr-362	2021	4	its	its	PRON
ftr-362	2021	5	“	"	PUNCT
ftr-362	2021	6	policy	policy	NOUN
ftr-362	2021	7	of	of	ADP
ftr-362	2021	8	restraint	restraint	NOUN
ftr-362	2021	9	,	,	PUNCT
ftr-362	2021	10	”	"	PUNCT
ftr-362	2021	11	which	which	PRON
ftr-362	2021	12	provides	provide	VERB
ftr-362	2021	13	that	that	PRON
ftr-362	2021	14	,	,	PUNCT
ftr-362	2021	15	with	with	ADP
ftr-362	2021	16	certain	certain	ADJ
ftr-362	2021	17	exceptions	exception	NOUN
ftr-362	2021	18	,	,	PUNCT
ftr-362	2021	19	the	the	DET
ftr-362	2021	20	irs	irs	PROPN
ftr-362	2021	21	will	will	AUX
ftr-362	2021	22	not	not	PART
ftr-362	2021	23	assert	assert	VERB
ftr-362	2021	24	during	during	ADP
ftr-362	2021	25	an	an	DET
ftr-362	2021	26	examination	examination	NOUN
ftr-362	2021	27	that	that	DET
ftr-362	2021	28	privilege	privilege	NOUN
ftr-362	2021	29	has	have	AUX
ftr-362	2021	30	been	be	AUX
ftr-362	2021	31	waived	waive	VERB
ftr-362	2021	32	by	by	ADP
ftr-362	2021	33	a	a	DET
ftr-362	2021	34	disclosure	disclosure	NOUN
ftr-362	2021	35	when	when	SCONJ
ftr-362	2021	36	a	a	DET
ftr-362	2021	37	document	document	NOUN
ftr-362	2021	38	that	that	PRON
ftr-362	2021	39	was	be	AUX
ftr-362	2021	40	otherwise	otherwise	ADV
ftr-362	2021	41	privileged	privileged	ADJ
ftr-362	2021	42	under	under	ADP
ftr-362	2021	43	the	the	DET
ftr-362	2021	44	attorney	attorney	NOUN
ftr-362	2021	45	-	-	PUNCT
ftr-362	2021	46	client	client	NOUN
ftr-362	2021	47	privilege	privilege	NOUN
ftr-362	2021	48	,	,	PUNCT
ftr-362	2021	49	2011	2011	NUM
ftr-362	2021	50	]	]	PUNCT
ftr-362	2021	51	recent	recent	ADJ
ftr-362	2021	52	developments	development	NOUN
ftr-362	2021	53	in	in	ADP
ftr-362	2021	54	federal	federal	ADJ
ftr-362	2021	55	income	income	NOUN
ftr-362	2021	56	taxation	taxation	NOUN
ftr-362	2021	57	665	665	NUM
ftr-362	2021	58	the	the	DET
ftr-362	2021	59	tax	tax	NOUN
ftr-362	2021	60	advice	advice	NOUN
ftr-362	2021	61	privilege	privilege	NOUN
ftr-362	2021	62	in	in	ADP
ftr-362	2021	63	§	§	PROPN
ftr-362	2021	64	7525	7525	NUM
ftr-362	2021	65	,	,	PUNCT
ftr-362	2021	66	or	or	CCONJ
ftr-362	2021	67	the	the	DET
ftr-362	2021	68	work	work	NOUN
ftr-362	2021	69	product	product	NOUN
ftr-362	2021	70	doctrine	doctrine	NOUN
ftr-362	2021	71	,	,	PUNCT
ftr-362	2021	72	was	be	AUX
ftr-362	2021	73	provided	provide	VERB
ftr-362	2021	74	to	to	ADP
ftr-362	2021	75	an	an	DET
ftr-362	2021	76	independent	independent	ADJ
ftr-362	2021	77	auditor	auditor	NOUN
ftr-362	2021	78	as	as	ADP
ftr-362	2021	79	part	part	NOUN
ftr-362	2021	80	of	of	ADP
ftr-362	2021	81	an	an	DET
ftr-362	2021	82	audit	audit	NOUN
ftr-362	2021	83	of	of	ADP
ftr-362	2021	84	the	the	DET
ftr-362	2021	85	taxpayer	taxpayer	NOUN
ftr-362	2021	86	’s	’s	PART
ftr-362	2021	87	financial	financial	ADJ
ftr-362	2021	88	statements	statement	NOUN
ftr-362	2021	89	.	.	PUNCT
ftr-362	2022	1	see	see	VERB
ftr-362	2022	2	announcement	announcement	NOUN
ftr-362	2022	3	2002	2002	NUM
ftr-362	2022	4	-	-	SYM
ftr-362	2022	5	63	63	NUM
ftr-362	2022	6	,	,	PUNCT
ftr-362	2022	7	2002	2002	NUM
ftr-362	2022	8	-	-	SYM
ftr-362	2022	9	2	2	NUM
ftr-362	2022	10	c.b	c.b	PROPN
ftr-362	2022	11	.	.	PROPN
ftr-362	2022	12	72	72	NUM
ftr-362	2022	13	;	;	PUNCT
ftr-362	2022	14	irm	irm	PROPN
ftr-362	2022	15	4.10.20	4.10.20	NUM
ftr-362	2022	16	.	.	PUNCT
ftr-362	2023	1	under	under	ADP
ftr-362	2023	2	the	the	DET
ftr-362	2023	3	revisions	revision	NOUN
ftr-362	2023	4	,	,	PUNCT
ftr-362	2023	5	taxpayers	taxpayer	NOUN
ftr-362	2023	6	may	may	AUX
ftr-362	2023	7	redact	redact	VERB
ftr-362	2023	8	certain	certain	ADJ
ftr-362	2023	9	information	information	NOUN
ftr-362	2023	10	from	from	ADP
ftr-362	2023	11	any	any	DET
ftr-362	2023	12	copies	copy	NOUN
ftr-362	2023	13	of	of	ADP
ftr-362	2023	14	tax	tax	NOUN
ftr-362	2023	15	reconciliation	reconciliation	NOUN
ftr-362	2023	16	workpapers	workpaper	NOUN
ftr-362	2023	17	relating	relate	VERB
ftr-362	2023	18	to	to	ADP
ftr-362	2023	19	the	the	DET
ftr-362	2023	20	preparation	preparation	NOUN
ftr-362	2023	21	of	of	ADP
ftr-362	2023	22	schedule	schedule	NOUN
ftr-362	2023	23	utp	utp	VERB
ftr-362	2023	24	it	it	PRON
ftr-362	2023	25	is	be	AUX
ftr-362	2023	26	asked	ask	VERB
ftr-362	2023	27	to	to	PART
ftr-362	2023	28	produce	produce	VERB
ftr-362	2023	29	during	during	ADP
ftr-362	2023	30	examination	examination	NOUN
ftr-362	2023	31	:	:	PUNCT
ftr-362	2023	32	(	(	PUNCT
ftr-362	2023	33	a	a	X
ftr-362	2023	34	)	)	PUNCT
ftr-362	2023	35	working	work	VERB
ftr-362	2023	36	drafts	draft	NOUN
ftr-362	2023	37	,	,	PUNCT
ftr-362	2023	38	revisions	revision	NOUN
ftr-362	2023	39	,	,	PUNCT
ftr-362	2023	40	or	or	CCONJ
ftr-362	2023	41	comments	comment	NOUN
ftr-362	2023	42	concerning	concern	VERB
ftr-362	2023	43	the	the	DET
ftr-362	2023	44	concise	concise	ADJ
ftr-362	2023	45	description	description	NOUN
ftr-362	2023	46	of	of	ADP
ftr-362	2023	47	tax	tax	NOUN
ftr-362	2023	48	positions	position	NOUN
ftr-362	2023	49	reported	report	VERB
ftr-362	2023	50	on	on	ADP
ftr-362	2023	51	schedule	schedule	NOUN
ftr-362	2023	52	utp	utp	NOUN
ftr-362	2023	53	;	;	PUNCT
ftr-362	2023	54	(	(	PUNCT
ftr-362	2023	55	b	b	X
ftr-362	2023	56	)	)	PUNCT
ftr-362	2023	57	the	the	DET
ftr-362	2023	58	amount	amount	NOUN
ftr-362	2023	59	of	of	ADP
ftr-362	2023	60	any	any	DET
ftr-362	2023	61	reserve	reserve	NOUN
ftr-362	2023	62	related	relate	VERB
ftr-362	2023	63	to	to	ADP
ftr-362	2023	64	a	a	DET
ftr-362	2023	65	tax	tax	NOUN
ftr-362	2023	66	position	position	NOUN
ftr-362	2023	67	reported	report	VERB
ftr-362	2023	68	on	on	ADP
ftr-362	2023	69	schedule	schedule	NOUN
ftr-362	2023	70	utp	utp	NOUN
ftr-362	2023	71	;	;	PUNCT
ftr-362	2023	72	and	and	CCONJ
ftr-362	2023	73	(	(	PUNCT
ftr-362	2023	74	c	c	X
ftr-362	2023	75	)	)	PUNCT
ftr-362	2023	76	computations	computation	NOUN
ftr-362	2023	77	determining	determine	VERB
ftr-362	2023	78	the	the	DET
ftr-362	2023	79	ranking	ranking	NOUN
ftr-362	2023	80	of	of	ADP
ftr-362	2023	81	tax	tax	NOUN
ftr-362	2023	82	positions	position	NOUN
ftr-362	2023	83	to	to	PART
ftr-362	2023	84	be	be	AUX
ftr-362	2023	85	reported	report	VERB
ftr-362	2023	86	on	on	ADP
ftr-362	2023	87	schedule	schedule	NOUN
ftr-362	2023	88	utp	utp	NOUN
ftr-362	2023	89	or	or	CCONJ
ftr-362	2023	90	the	the	DET
ftr-362	2023	91	designation	designation	NOUN
ftr-362	2023	92	of	of	ADP
ftr-362	2023	93	a	a	DET
ftr-362	2023	94	tax	tax	NOUN
ftr-362	2023	95	position	position	NOUN
ftr-362	2023	96	as	as	ADP
ftr-362	2023	97	a	a	DET
ftr-362	2023	98	major	major	ADJ
ftr-362	2023	99	tax	tax	NOUN
ftr-362	2023	100	position	position	NOUN
ftr-362	2023	101	.	.	PUNCT
ftr-362	2024	1	other	other	ADJ
ftr-362	2024	2	than	than	ADP
ftr-362	2024	3	requiring	require	VERB
ftr-362	2024	4	the	the	DET
ftr-362	2024	5	disclosure	disclosure	NOUN
ftr-362	2024	6	of	of	ADP
ftr-362	2024	7	the	the	DET
ftr-362	2024	8	information	information	NOUN
ftr-362	2024	9	on	on	ADP
ftr-362	2024	10	the	the	DET
ftr-362	2024	11	schedule	schedule	NOUN
ftr-362	2024	12	,	,	PUNCT
ftr-362	2024	13	the	the	DET
ftr-362	2024	14	requirement	requirement	NOUN
ftr-362	2024	15	to	to	PART
ftr-362	2024	16	file	file	VERB
ftr-362	2024	17	schedule	schedule	NOUN
ftr-362	2024	18	utp	utp	NOUN
ftr-362	2024	19	does	do	AUX
ftr-362	2024	20	not	not	PART
ftr-362	2024	21	affect	affect	VERB
ftr-362	2024	22	the	the	DET
ftr-362	2024	23	policy	policy	NOUN
ftr-362	2024	24	of	of	ADP
ftr-362	2024	25	restraint	restraint	NOUN
ftr-362	2024	26	.	.	PUNCT
ftr-362	2025	1	e.	e.	PROPN
ftr-362	2025	2	final	final	ADJ
ftr-362	2025	3	regulations	regulation	NOUN
ftr-362	2025	4	authorizing	authorize	VERB
ftr-362	2025	5	schedule	schedule	NOUN
ftr-362	2025	6	utp	utp	NOUN
ftr-362	2025	7	.	.	PUNCT
ftr-362	2026	1	t.d	t.d	PROPN
ftr-362	2026	2	.	.	PROPN
ftr-362	2026	3	9510	9510	NUM
ftr-362	2026	4	,	,	PUNCT
ftr-362	2026	5	requirement	requirement	NOUN
ftr-362	2026	6	of	of	ADP
ftr-362	2026	7	a	a	DET
ftr-362	2026	8	statement	statement	NOUN
ftr-362	2026	9	disclosing	disclose	VERB
ftr-362	2026	10	uncertain	uncertain	ADJ
ftr-362	2026	11	tax	tax	NOUN
ftr-362	2026	12	positions	position	NOUN
ftr-362	2026	13	,	,	PUNCT
ftr-362	2026	14	75	75	NUM
ftr-362	2026	15	f.r	f.r	NOUN
ftr-362	2026	16	.	.	PROPN
ftr-362	2026	17	78160	78160	NUM
ftr-362	2026	18	(	(	PUNCT
ftr-362	2026	19	12/15/10	12/15/10	NUM
ftr-362	2026	20	)	)	PUNCT
ftr-362	2026	21	.	.	PUNCT
ftr-362	2027	1	the	the	DET
ftr-362	2027	2	final	final	ADJ
ftr-362	2027	3	regulations	regulation	NOUN
ftr-362	2027	4	authorize	authorize	VERB
ftr-362	2027	5	the	the	DET
ftr-362	2027	6	requirement	requirement	NOUN
ftr-362	2027	7	of	of	ADP
ftr-362	2027	8	filing	filing	NOUN
ftr-362	2027	9	schedule	schedule	NOUN
ftr-362	2027	10	utp	utp	NOUN
ftr-362	2027	11	,	,	PUNCT
ftr-362	2027	12	generally	generally	ADV
ftr-362	2027	13	following	follow	VERB
ftr-362	2027	14	the	the	DET
ftr-362	2027	15	proposed	propose	VERB
ftr-362	2027	16	regulations	regulation	NOUN
ftr-362	2027	17	.	.	PUNCT
ftr-362	2028	1	they	they	PRON
ftr-362	2028	2	are	be	AUX
ftr-362	2028	3	silent	silent	ADJ
ftr-362	2028	4	as	as	ADP
ftr-362	2028	5	to	to	ADP
ftr-362	2028	6	the	the	DET
ftr-362	2028	7	availability	availability	NOUN
ftr-362	2028	8	of	of	ADP
ftr-362	2028	9	any	any	DET
ftr-362	2028	10	provision	provision	NOUN
ftr-362	2028	11	relating	relate	VERB
ftr-362	2028	12	to	to	ADP
ftr-362	2028	13	the	the	DET
ftr-362	2028	14	disclosure	disclosure	NOUN
ftr-362	2028	15	of	of	ADP
ftr-362	2028	16	privileged	privileged	ADJ
ftr-362	2028	17	information	information	NOUN
ftr-362	2028	18	.	.	PUNCT
ftr-362	2029	1	•	•	NUM
ftr-362	2029	2	the	the	DET
ftr-362	2029	3	final	final	ADJ
ftr-362	2029	4	regulations	regulation	NOUN
ftr-362	2029	5	apply	apply	VERB
ftr-362	2029	6	to	to	ADP
ftr-362	2029	7	tax	tax	NOUN
ftr-362	2029	8	returns	return	NOUN
ftr-362	2029	9	filed	file	VERB
ftr-362	2029	10	only	only	ADV
ftr-362	2029	11	for	for	ADP
ftr-362	2029	12	years	year	NOUN
ftr-362	2029	13	beginning	begin	VERB
ftr-362	2029	14	after	after	ADP
ftr-362	2029	15	12/15/09	12/15/09	PROPN
ftr-362	2029	16	.	.	PROPN
ftr-362	2029	17	4	4	NUM
ftr-362	2029	18	.	.	PUNCT
ftr-362	2030	1	arra	arra	PROPN
ftr-362	2030	2	funds	funds	PROPN
ftr-362	2030	3	nonshareholder	nonshareholder	NOUN
ftr-362	2030	4	contributions	contribution	NOUN
ftr-362	2030	5	?	?	PUNCT
ftr-362	2031	1	rev	rev	PROPN
ftr-362	2031	2	.	.	PROPN
ftr-362	2031	3	proc	proc	PROPN
ftr-362	2031	4	.	.	PUNCT
ftr-362	2032	1	2010	2010	NUM
ftr-362	2032	2	-	-	SYM
ftr-362	2032	3	34	34	NUM
ftr-362	2032	4	,	,	PUNCT
ftr-362	2032	5	2010	2010	NUM
ftr-362	2032	6	-	-	SYM
ftr-362	2032	7	41	41	NUM
ftr-362	2032	8	i.r.b	i.r.b	NOUN
ftr-362	2032	9	.	.	PUNCT
ftr-362	2033	1	426	426	NUM
ftr-362	2033	2	(	(	PUNCT
ftr-362	2033	3	9/23/10	9/23/10	NUM
ftr-362	2033	4	)	)	PUNCT
ftr-362	2033	5	.	.	PUNCT
ftr-362	2034	1	the	the	DET
ftr-362	2034	2	american	american	PROPN
ftr-362	2034	3	recovery	recovery	PROPN
ftr-362	2034	4	and	and	CCONJ
ftr-362	2034	5	reinvestment	reinvestment	NOUN
ftr-362	2034	6	act	act	NOUN
ftr-362	2034	7	of	of	ADP
ftr-362	2034	8	2009	2009	NUM
ftr-362	2034	9	(	(	PUNCT
ftr-362	2034	10	arra	arra	PROPN
ftr-362	2034	11	)	)	PUNCT
ftr-362	2034	12	appropriated	appropriate	VERB
ftr-362	2034	13	$	$	SYM
ftr-362	2034	14	2.5	2.5	NUM
ftr-362	2034	15	billion	billion	NUM
ftr-362	2034	16	to	to	ADP
ftr-362	2034	17	the	the	DET
ftr-362	2034	18	rural	rural	ADJ
ftr-362	2034	19	utilities	utility	NOUN
ftr-362	2034	20	service	service	NOUN
ftr-362	2034	21	of	of	ADP
ftr-362	2034	22	the	the	DET
ftr-362	2034	23	department	department	NOUN
ftr-362	2034	24	of	of	ADP
ftr-362	2034	25	agriculture	agriculture	NOUN
ftr-362	2034	26	under	under	ADP
ftr-362	2034	27	the	the	DET
ftr-362	2034	28	broadband	broadband	NOUN
ftr-362	2034	29	initiatives	initiative	NOUN
ftr-362	2034	30	program	program	PROPN
ftr-362	2034	31	(	(	PUNCT
ftr-362	2034	32	bip	bip	PROPN
ftr-362	2034	33	)	)	PUNCT
ftr-362	2034	34	and	and	CCONJ
ftr-362	2034	35	the	the	DET
ftr-362	2034	36	national	national	ADJ
ftr-362	2034	37	telecommunications	telecommunications	PROPN
ftr-362	2034	38	and	and	CCONJ
ftr-362	2034	39	information	information	NOUN
ftr-362	2034	40	administration	administration	NOUN
ftr-362	2034	41	(	(	PUNCT
ftr-362	2034	42	ntia	ntia	PROPN
ftr-362	2034	43	)	)	PUNCT
ftr-362	2034	44	of	of	ADP
ftr-362	2034	45	the	the	DET
ftr-362	2034	46	department	department	PROPN
ftr-362	2034	47	of	of	ADP
ftr-362	2034	48	commerce	commerce	PROPN
ftr-362	2034	49	under	under	ADP
ftr-362	2034	50	the	the	DET
ftr-362	2034	51	broadband	broadband	NOUN
ftr-362	2034	52	technology	technology	NOUN
ftr-362	2034	53	opportunities	opportunity	NOUN
ftr-362	2034	54	program	program	NOUN
ftr-362	2034	55	(	(	PUNCT
ftr-362	2034	56	btop	btop	NOUN
ftr-362	2034	57	)	)	PUNCT
ftr-362	2034	58	to	to	PART
ftr-362	2034	59	expand	expand	VERB
ftr-362	2034	60	broadband	broadband	NOUN
ftr-362	2034	61	capabilities	capability	NOUN
ftr-362	2034	62	.	.	PUNCT
ftr-362	2035	1	grants	grant	NOUN
ftr-362	2035	2	under	under	ADP
ftr-362	2035	3	the	the	DET
ftr-362	2035	4	various	various	ADJ
ftr-362	2035	5	programs	program	NOUN
ftr-362	2035	6	will	will	AUX
ftr-362	2035	7	be	be	AUX
ftr-362	2035	8	treated	treat	VERB
ftr-362	2035	9	as	as	ADP
ftr-362	2035	10	nonshareholder	nonshareholder	NOUN
ftr-362	2035	11	contributions	contribution	NOUN
ftr-362	2035	12	to	to	ADP
ftr-362	2035	13	capital	capital	NOUN
ftr-362	2035	14	under	under	ADP
ftr-362	2035	15	§	§	PROPN
ftr-362	2035	16	118(a	118(a	PROPN
ftr-362	2035	17	)	)	PUNCT
ftr-362	2035	18	subject	subject	NOUN
ftr-362	2035	19	to	to	ADP
ftr-362	2035	20	the	the	DET
ftr-362	2035	21	basis	basis	NOUN
ftr-362	2035	22	reduction	reduction	NOUN
ftr-362	2035	23	requirements	requirement	NOUN
ftr-362	2035	24	of	of	ADP
ftr-362	2035	25	§	§	PROPN
ftr-362	2035	26	362(c)(2	362(c)(2	NUM
ftr-362	2035	27	)	)	PUNCT
ftr-362	2035	28	.	.	PUNCT
ftr-362	2036	1	5	5	X
ftr-362	2036	2	.	.	X
ftr-362	2036	3	miscellaneous	miscellaneous	ADJ
ftr-362	2036	4	and	and	CCONJ
ftr-362	2036	5	generally	generally	ADV
ftr-362	2036	6	obsolete	obsolete	ADJ
ftr-362	2036	7	corporate	corporate	ADJ
ftr-362	2036	8	tax	tax	NOUN
ftr-362	2036	9	rates	rate	NOUN
ftr-362	2036	10	are	be	AUX
ftr-362	2036	11	extended	extend	VERB
ftr-362	2036	12	.	.	PUNCT
ftr-362	2037	1	the	the	DET
ftr-362	2037	2	compromise	compromise	NOUN
ftr-362	2037	3	tax	tax	NOUN
ftr-362	2037	4	relief	relief	NOUN
ftr-362	2037	5	act	act	NOUN
ftr-362	2037	6	of	of	ADP
ftr-362	2037	7	2010	2010	NUM
ftr-362	2037	8	,	,	PUNCT
ftr-362	2037	9	§	§	PROPN
ftr-362	2037	10	102	102	NUM
ftr-362	2037	11	,	,	PUNCT
ftr-362	2037	12	which	which	PRON
ftr-362	2037	13	extended	extend	VERB
ftr-362	2037	14	the	the	DET
ftr-362	2037	15	15	15	NUM
ftr-362	2037	16	%	%	NOUN
ftr-362	2037	17	rate	rate	NOUN
ftr-362	2037	18	on	on	ADP
ftr-362	2037	19	dividends	dividend	NOUN
ftr-362	2037	20	also	also	ADV
ftr-362	2037	21	extended	extend	VERB
ftr-362	2037	22	through	through	ADP
ftr-362	2037	23	2012	2012	NUM
ftr-362	2037	24	the	the	DET
ftr-362	2037	25	15	15	NUM
ftr-362	2037	26	%	%	NOUN
ftr-362	2037	27	rate	rate	NOUN
ftr-362	2037	28	applicable	applicable	ADJ
ftr-362	2037	29	to	to	ADP
ftr-362	2037	30	the	the	DET
ftr-362	2037	31	accumulated	accumulate	VERB
ftr-362	2037	32	earnings	earning	NOUN
ftr-362	2037	33	tax	tax	NOUN
ftr-362	2037	34	and	and	CCONJ
ftr-362	2037	35	the	the	DET
ftr-362	2037	36	undistributed	undistributed	ADJ
ftr-362	2037	37	personal	personal	ADJ
ftr-362	2037	38	holding	hold	VERB
ftr-362	2037	39	company	company	NOUN
ftr-362	2037	40	income	income	NOUN
ftr-362	2037	41	tax	tax	NOUN
ftr-362	2037	42	.	.	PUNCT
ftr-362	2038	1	otherwise	otherwise	ADV
ftr-362	2038	2	the	the	DET
ftr-362	2038	3	rates	rate	NOUN
ftr-362	2038	4	would	would	AUX
ftr-362	2038	5	have	have	AUX
ftr-362	2038	6	increased	increase	VERB
ftr-362	2038	7	to	to	ADP
ftr-362	2038	8	39.6	39.6	NUM
ftr-362	2038	9	%	%	NOUN
ftr-362	2038	10	.	.	PUNCT
ftr-362	2039	1	see	see	VERB
ftr-362	2039	2	joint	joint	ADJ
ftr-362	2039	3	committee	committee	PROPN
ftr-362	2039	4	technical	technical	PROPN
ftr-362	2039	5	explanation	explanation	PROPN
ftr-362	2039	6	,	,	PUNCT
ftr-362	2039	7	jcx-55	jcx-55	NOUN
ftr-362	2039	8	-	-	X
ftr-362	2039	9	10	10	NUM
ftr-362	2039	10	(	(	PUNCT
ftr-362	2039	11	12/10/10	12/10/10	NUM
ftr-362	2039	12	)	)	PUNCT
ftr-362	2039	13	,	,	PUNCT
ftr-362	2039	14	at	at	ADP
ftr-362	2039	15	26	26	NUM
ftr-362	2039	16	fn	fn	NOUN
ftr-362	2039	17	.	.	PROPN
ftr-362	2039	18	29	29	NUM
ftr-362	2039	19	.	.	X
ftr-362	2040	1	6	6	NUM
ftr-362	2040	2	.	.	X
ftr-362	2040	3	collapsibles	collapsible	NOUN
ftr-362	2040	4	remain	remain	VERB
ftr-362	2040	5	collapsed	collapse	VERB
ftr-362	2040	6	for	for	ADP
ftr-362	2040	7	two	two	NUM
ftr-362	2040	8	more	more	ADJ
ftr-362	2040	9	years	year	NOUN
ftr-362	2040	10	.	.	PUNCT
ftr-362	2041	1	the	the	DET
ftr-362	2041	2	compromise	compromise	NOUN
ftr-362	2041	3	tax	tax	NOUN
ftr-362	2041	4	relief	relief	NOUN
ftr-362	2041	5	act	act	NOUN
ftr-362	2041	6	of	of	ADP
ftr-362	2041	7	2010	2010	NUM
ftr-362	2041	8	,	,	PUNCT
ftr-362	2041	9	§	§	PROPN
ftr-362	2041	10	102	102	NUM
ftr-362	2041	11	,	,	PUNCT
ftr-362	2041	12	extends	extend	VERB
ftr-362	2041	13	the	the	DET
ftr-362	2041	14	repeal	repeal	NOUN
ftr-362	2041	15	of	of	ADP
ftr-362	2041	16	666	666	NUM
ftr-362	2041	17	florida	florida	PROPN
ftr-362	2041	18	tax	tax	NOUN
ftr-362	2041	19	review	review	NOUN
ftr-362	2042	1	[	[	X
ftr-362	2042	2	vol	vol	NOUN
ftr-362	2042	3	.	.	PUNCT
ftr-362	2043	1	10:9	10:9	NUM
ftr-362	2043	2	the	the	DET
ftr-362	2043	3	collapsible	collapsible	ADJ
ftr-362	2043	4	corporation	corporation	NOUN
ftr-362	2043	5	provisions	provision	NOUN
ftr-362	2043	6	through	through	ADP
ftr-362	2043	7	2012	2012	NUM
ftr-362	2043	8	.	.	PUNCT
ftr-362	2044	1	the	the	DET
ftr-362	2044	2	collapsible	collapsible	ADJ
ftr-362	2044	3	corporation	corporation	NOUN
ftr-362	2044	4	rules	rule	NOUN
ftr-362	2044	5	were	be	AUX
ftr-362	2044	6	originally	originally	ADV
ftr-362	2044	7	repealed	repeal	VERB
ftr-362	2044	8	in	in	ADP
ftr-362	2044	9	2002	2002	NUM
ftr-362	2044	10	but	but	CCONJ
ftr-362	2044	11	the	the	DET
ftr-362	2044	12	repeal	repeal	NOUN
ftr-362	2044	13	was	be	AUX
ftr-362	2044	14	scheduled	schedule	VERB
ftr-362	2044	15	to	to	PART
ftr-362	2044	16	expire	expire	VERB
ftr-362	2044	17	at	at	ADP
ftr-362	2044	18	the	the	DET
ftr-362	2044	19	end	end	NOUN
ftr-362	2044	20	of	of	ADP
ftr-362	2044	21	2010	2010	NUM
ftr-362	2044	22	.	.	PUNCT
ftr-362	2045	1	see	see	VERB
ftr-362	2045	2	joint	joint	ADJ
ftr-362	2045	3	committee	committee	PROPN
ftr-362	2045	4	technical	technical	PROPN
ftr-362	2045	5	explanation	explanation	PROPN
ftr-362	2045	6	,	,	PUNCT
ftr-362	2045	7	jcx-55	jcx-55	NOUN
ftr-362	2045	8	-	-	X
ftr-362	2045	9	10	10	NUM
ftr-362	2045	10	(	(	PUNCT
ftr-362	2045	11	12/10/10	12/10/10	NUM
ftr-362	2045	12	)	)	PUNCT
ftr-362	2045	13	,	,	PUNCT
ftr-362	2045	14	at	at	ADP
ftr-362	2045	15	26	26	NUM
ftr-362	2045	16	fn	fn	NOUN
ftr-362	2045	17	.	.	PROPN
ftr-362	2045	18	29	29	NUM
ftr-362	2045	19	.	.	PUNCT
ftr-362	2046	1	vii	vii	PROPN
ftr-362	2046	2	.	.	PROPN
ftr-362	2046	3	partnerships	partnership	NOUN
ftr-362	2046	4	a.	a.	NOUN
ftr-362	2046	5	formation	formation	NOUN
ftr-362	2046	6	and	and	CCONJ
ftr-362	2046	7	taxable	taxable	ADJ
ftr-362	2046	8	years	year	NOUN
ftr-362	2046	9	there	there	PRON
ftr-362	2046	10	were	be	VERB
ftr-362	2046	11	no	no	DET
ftr-362	2046	12	significant	significant	ADJ
ftr-362	2046	13	developments	development	NOUN
ftr-362	2046	14	regarding	regard	VERB
ftr-362	2046	15	this	this	DET
ftr-362	2046	16	topic	topic	NOUN
ftr-362	2046	17	during	during	ADP
ftr-362	2046	18	2010	2010	NUM
ftr-362	2046	19	.	.	PUNCT
ftr-362	2047	1	b.	b.	NOUN
ftr-362	2047	2	allocations	allocation	NOUN
ftr-362	2047	3	of	of	ADP
ftr-362	2047	4	distributive	distributive	ADJ
ftr-362	2047	5	share	share	NOUN
ftr-362	2047	6	,	,	PUNCT
ftr-362	2047	7	partnership	partnership	NOUN
ftr-362	2047	8	debt	debt	NOUN
ftr-362	2047	9	,	,	PUNCT
ftr-362	2047	10	and	and	CCONJ
ftr-362	2047	11	outside	outside	ADJ
ftr-362	2047	12	basis	basis	NOUN
ftr-362	2047	13	1	1	NUM
ftr-362	2047	14	.	.	NUM
ftr-362	2047	15	expanded	expand	VERB
ftr-362	2047	16	anti	anti	ADJ
ftr-362	2047	17	-	-	ADJ
ftr-362	2047	18	abuse	abuse	ADJ
ftr-362	2047	19	rules	rule	NOUN
ftr-362	2047	20	look	look	VERB
ftr-362	2047	21	at	at	ADP
ftr-362	2047	22	the	the	DET
ftr-362	2047	23	tax	tax	NOUN
ftr-362	2047	24	attributes	attribute	NOUN
ftr-362	2047	25	of	of	ADP
ftr-362	2047	26	indirect	indirect	ADJ
ftr-362	2047	27	owners	owner	NOUN
ftr-362	2047	28	to	to	PART
ftr-362	2047	29	test	test	VERB
ftr-362	2047	30	allocations	allocation	NOUN
ftr-362	2047	31	of	of	ADP
ftr-362	2047	32	built	build	VERB
ftr-362	2047	33	-	-	PUNCT
ftr-362	2047	34	in	in	ADP
ftr-362	2047	35	gain	gain	NOUN
ftr-362	2047	36	or	or	CCONJ
ftr-362	2047	37	loss	loss	NOUN
ftr-362	2047	38	.	.	PUNCT
ftr-362	2048	1	t.d	t.d	X
ftr-362	2048	2	.	.	PROPN
ftr-362	2048	3	9485	9485	NUM
ftr-362	2048	4	,	,	PUNCT
ftr-362	2048	5	contributed	contribute	VERB
ftr-362	2048	6	property	property	NOUN
ftr-362	2048	7	,	,	PUNCT
ftr-362	2048	8	75	75	NUM
ftr-362	2048	9	f.r	f.r	NOUN
ftr-362	2048	10	.	.	NOUN
ftr-362	2048	11	32659	32659	NUM
ftr-362	2048	12	(	(	PUNCT
ftr-362	2048	13	6/9/10	6/9/10	NUM
ftr-362	2048	14	)	)	PUNCT
ftr-362	2048	15	.	.	PUNCT
ftr-362	2049	1	reg	reg	PROPN
ftr-362	2049	2	.	.	PUNCT
ftr-362	2050	1	§	§	PROPN
ftr-362	2050	2	1.7043(a)(10	1.7043(a)(10	NUM
ftr-362	2050	3	)	)	PUNCT
ftr-362	2050	4	provides	provide	VERB
ftr-362	2050	5	that	that	SCONJ
ftr-362	2050	6	an	an	DET
ftr-362	2050	7	allocation	allocation	NOUN
ftr-362	2050	8	with	with	ADP
ftr-362	2050	9	respect	respect	NOUN
ftr-362	2050	10	to	to	PART
ftr-362	2050	11	contributed	contribute	VERB
ftr-362	2050	12	built	build	VERB
ftr-362	2050	13	-	-	PUNCT
ftr-362	2050	14	in	in	ADP
ftr-362	2050	15	gain	gain	NOUN
ftr-362	2050	16	or	or	CCONJ
ftr-362	2050	17	loss	loss	NOUN
ftr-362	2050	18	property	property	NOUN
ftr-362	2050	19	under	under	ADP
ftr-362	2050	20	§	§	PROPN
ftr-362	2050	21	704(c	704(c	PROPN
ftr-362	2050	22	)	)	PUNCT
ftr-362	2050	23	(	(	PUNCT
ftr-362	2050	24	or	or	CCONJ
ftr-362	2050	25	a	a	DET
ftr-362	2050	26	reverse	reverse	ADJ
ftr-362	2050	27	allocation	allocation	NOUN
ftr-362	2050	28	in	in	ADP
ftr-362	2050	29	the	the	DET
ftr-362	2050	30	case	case	NOUN
ftr-362	2050	31	of	of	ADP
ftr-362	2050	32	a	a	DET
ftr-362	2050	33	bookup	bookup	NOUN
ftr-362	2050	34	)	)	PUNCT
ftr-362	2050	35	is	be	AUX
ftr-362	2050	36	not	not	PART
ftr-362	2050	37	reasonable	reasonable	ADJ
ftr-362	2050	38	if	if	SCONJ
ftr-362	2050	39	the	the	DET
ftr-362	2050	40	contribution	contribution	NOUN
ftr-362	2050	41	of	of	ADP
ftr-362	2050	42	property	property	NOUN
ftr-362	2050	43	and	and	CCONJ
ftr-362	2050	44	the	the	DET
ftr-362	2050	45	allocation	allocation	NOUN
ftr-362	2050	46	is	be	AUX
ftr-362	2050	47	made	make	VERB
ftr-362	2050	48	with	with	ADP
ftr-362	2050	49	a	a	DET
ftr-362	2050	50	view	view	NOUN
ftr-362	2050	51	of	of	ADP
ftr-362	2050	52	shifting	shift	VERB
ftr-362	2050	53	built	build	VERB
ftr-362	2050	54	-	-	PUNCT
ftr-362	2050	55	in	in	ADP
ftr-362	2050	56	gain	gain	NOUN
ftr-362	2050	57	or	or	CCONJ
ftr-362	2050	58	loss	loss	NOUN
ftr-362	2050	59	among	among	ADP
ftr-362	2050	60	partners	partner	NOUN
ftr-362	2050	61	in	in	ADP
ftr-362	2050	62	a	a	DET
ftr-362	2050	63	manner	manner	NOUN
ftr-362	2050	64	that	that	PRON
ftr-362	2050	65	substantially	substantially	ADV
ftr-362	2050	66	reduces	reduce	VERB
ftr-362	2050	67	the	the	DET
ftr-362	2050	68	present	present	ADJ
ftr-362	2050	69	value	value	NOUN
ftr-362	2050	70	of	of	ADP
ftr-362	2050	71	the	the	DET
ftr-362	2050	72	partners	partner	NOUN
ftr-362	2050	73	’	'	PUNCT
ftr-362	2050	74	aggregate	aggregate	ADJ
ftr-362	2050	75	tax	tax	NOUN
ftr-362	2050	76	liability	liability	NOUN
ftr-362	2050	77	.	.	PUNCT
ftr-362	2051	1	the	the	DET
ftr-362	2051	2	treasury	treasury	PROPN
ftr-362	2051	3	has	have	AUX
ftr-362	2051	4	finalized	finalize	VERB
ftr-362	2051	5	amendments	amendment	NOUN
ftr-362	2051	6	to	to	ADP
ftr-362	2051	7	reg	reg	NOUN
ftr-362	2051	8	.	.	PUNCT
ftr-362	2052	1	§	§	PROPN
ftr-362	2052	2	1.704	1.704	NUM
ftr-362	2052	3	-	-	SYM
ftr-362	2052	4	3	3	NUM
ftr-362	2052	5	that	that	PRON
ftr-362	2052	6	adopt	adopt	VERB
ftr-362	2052	7	without	without	ADP
ftr-362	2052	8	substantial	substantial	ADJ
ftr-362	2052	9	change	change	NOUN
ftr-362	2052	10	the	the	DET
ftr-362	2052	11	proposed	propose	VERB
ftr-362	2052	12	regulations	regulation	NOUN
ftr-362	2052	13	in	in	ADP
ftr-362	2052	14	reg-10079806	reg-10079806	NOUN
ftr-362	2052	15	,	,	PUNCT
ftr-362	2052	16	contributed	contribute	VERB
ftr-362	2052	17	property	property	NOUN
ftr-362	2052	18	,	,	PUNCT
ftr-362	2052	19	73	73	NUM
ftr-362	2052	20	f.r	f.r	NOUN
ftr-362	2052	21	.	.	PROPN
ftr-362	2052	22	28765	28765	NUM
ftr-362	2052	23	(	(	PUNCT
ftr-362	2052	24	5/19/08	5/19/08	NUM
ftr-362	2052	25	)	)	PUNCT
ftr-362	2052	26	.	.	PUNCT
ftr-362	2053	1	as	as	SCONJ
ftr-362	2053	2	amended	amend	VERB
ftr-362	2053	3	,	,	PUNCT
ftr-362	2053	4	the	the	DET
ftr-362	2053	5	regulations	regulation	NOUN
ftr-362	2053	6	provide	provide	VERB
ftr-362	2053	7	that	that	SCONJ
ftr-362	2053	8	in	in	ADP
ftr-362	2053	9	testing	testing	NOUN
ftr-362	2053	10	for	for	ADP
ftr-362	2053	11	a	a	DET
ftr-362	2053	12	reduction	reduction	NOUN
ftr-362	2053	13	in	in	ADP
ftr-362	2053	14	aggregate	aggregate	ADJ
ftr-362	2053	15	tax	tax	NOUN
ftr-362	2053	16	liability	liability	NOUN
ftr-362	2053	17	,	,	PUNCT
ftr-362	2053	18	the	the	DET
ftr-362	2053	19	tax	tax	NOUN
ftr-362	2053	20	consequence	consequence	NOUN
ftr-362	2053	21	to	to	ADP
ftr-362	2053	22	both	both	CCONJ
ftr-362	2053	23	direct	direct	ADJ
ftr-362	2053	24	and	and	CCONJ
ftr-362	2053	25	indirect	indirect	ADJ
ftr-362	2053	26	partners	partner	NOUN
ftr-362	2053	27	must	must	AUX
ftr-362	2053	28	be	be	AUX
ftr-362	2053	29	considered	consider	VERB
ftr-362	2053	30	.	.	PUNCT
ftr-362	2054	1	indirect	indirect	ADJ
ftr-362	2054	2	partners	partner	NOUN
ftr-362	2054	3	include	include	VERB
ftr-362	2054	4	the	the	DET
ftr-362	2054	5	owners	owner	NOUN
ftr-362	2054	6	of	of	ADP
ftr-362	2054	7	an	an	DET
ftr-362	2054	8	entity	entity	NOUN
ftr-362	2054	9	that	that	PRON
ftr-362	2054	10	is	be	AUX
ftr-362	2054	11	a	a	DET
ftr-362	2054	12	partner	partner	NOUN
ftr-362	2054	13	and	and	CCONJ
ftr-362	2054	14	is	be	AUX
ftr-362	2054	15	a	a	DET
ftr-362	2054	16	partnership	partnership	NOUN
ftr-362	2054	17	,	,	PUNCT
ftr-362	2054	18	s	s	PART
ftr-362	2054	19	corporation	corporation	NOUN
ftr-362	2054	20	,	,	PUNCT
ftr-362	2054	21	estate	estate	NOUN
ftr-362	2054	22	,	,	PUNCT
ftr-362	2054	23	trust	trust	NOUN
ftr-362	2054	24	,	,	PUNCT
ftr-362	2054	25	or	or	CCONJ
ftr-362	2054	26	controlled	control	VERB
ftr-362	2054	27	foreign	foreign	ADJ
ftr-362	2054	28	corporation	corporation	NOUN
ftr-362	2054	29	that	that	PRON
ftr-362	2054	30	is	be	AUX
ftr-362	2054	31	a	a	DET
ftr-362	2054	32	ten	ten	NUM
ftr-362	2054	33	percent	percent	NOUN
ftr-362	2054	34	partner	partner	NOUN
ftr-362	2054	35	.	.	PUNCT
ftr-362	2055	1	indirect	indirect	ADJ
ftr-362	2055	2	partners	partner	NOUN
ftr-362	2055	3	include	include	VERB
ftr-362	2055	4	the	the	DET
ftr-362	2055	5	members	member	NOUN
ftr-362	2055	6	of	of	ADP
ftr-362	2055	7	a	a	DET
ftr-362	2055	8	consolidated	consolidated	ADJ
ftr-362	2055	9	group	group	NOUN
ftr-362	2055	10	in	in	ADP
ftr-362	2055	11	which	which	PRON
ftr-362	2055	12	the	the	DET
ftr-362	2055	13	partner	partner	NOUN
ftr-362	2055	14	is	be	AUX
ftr-362	2055	15	a	a	DET
ftr-362	2055	16	member	member	NOUN
ftr-362	2055	17	.	.	PUNCT
ftr-362	2056	1	furthermore	furthermore	ADV
ftr-362	2056	2	,	,	PUNCT
ftr-362	2056	3	as	as	SCONJ
ftr-362	2056	4	amended	amend	VERB
ftr-362	2056	5	,	,	PUNCT
ftr-362	2056	6	reg	reg	NOUN
ftr-362	2056	7	.	.	PUNCT
ftr-362	2057	1	§	§	PROPN
ftr-362	2057	2	1.704	1.704	NUM
ftr-362	2057	3	-	-	SYM
ftr-362	2057	4	3(a)(1	3(a)(1	NUM
ftr-362	2057	5	)	)	PUNCT
ftr-362	2057	6	provides	provide	VERB
ftr-362	2057	7	that	that	SCONJ
ftr-362	2057	8	the	the	DET
ftr-362	2057	9	use	use	NOUN
ftr-362	2057	10	of	of	ADP
ftr-362	2057	11	allocation	allocation	NOUN
ftr-362	2057	12	methods	method	NOUN
ftr-362	2057	13	with	with	ADP
ftr-362	2057	14	respect	respect	NOUN
ftr-362	2057	15	to	to	ADP
ftr-362	2057	16	built	build	VERB
ftr-362	2057	17	-	-	PUNCT
ftr-362	2057	18	in	in	ADP
ftr-362	2057	19	gain	gain	NOUN
ftr-362	2057	20	or	or	CCONJ
ftr-362	2057	21	loss	loss	NOUN
ftr-362	2057	22	property	property	NOUN
ftr-362	2057	23	only	only	ADV
ftr-362	2057	24	apply	apply	VERB
ftr-362	2057	25	to	to	ADP
ftr-362	2057	26	contributions	contribution	NOUN
ftr-362	2057	27	to	to	ADP
ftr-362	2057	28	a	a	DET
ftr-362	2057	29	partnership	partnership	NOUN
ftr-362	2057	30	that	that	SCONJ
ftr-362	2057	31	“	"	PUNCT
ftr-362	2057	32	are	be	AUX
ftr-362	2057	33	otherwise	otherwise	ADV
ftr-362	2057	34	respected	respect	VERB
ftr-362	2057	35	.	.	PUNCT
ftr-362	2057	36	”	"	PUNCT
ftr-362	2058	1	even	even	ADV
ftr-362	2058	2	though	though	SCONJ
ftr-362	2058	3	an	an	DET
ftr-362	2058	4	allocation	allocation	NOUN
ftr-362	2058	5	may	may	AUX
ftr-362	2058	6	comply	comply	VERB
ftr-362	2058	7	with	with	ADP
ftr-362	2058	8	the	the	DET
ftr-362	2058	9	literal	literal	ADJ
ftr-362	2058	10	language	language	NOUN
ftr-362	2058	11	of	of	ADP
ftr-362	2058	12	reg	reg	NOUN
ftr-362	2058	13	.	.	PUNCT
ftr-362	2059	1	§	§	PROPN
ftr-362	2059	2	1.704	1.704	NUM
ftr-362	2059	3	-	-	NUM
ftr-362	2059	4	3(b	3(b	NUM
ftr-362	2059	5	)	)	PUNCT
ftr-362	2059	6	,	,	PUNCT
ftr-362	2059	7	(	(	PUNCT
ftr-362	2059	8	c	c	NOUN
ftr-362	2059	9	)	)	PUNCT
ftr-362	2059	10	,	,	PUNCT
ftr-362	2059	11	or	or	CCONJ
ftr-362	2059	12	(	(	PUNCT
ftr-362	2059	13	d	d	X
ftr-362	2059	14	)	)	PUNCT
ftr-362	2059	15	(	(	PUNCT
ftr-362	2059	16	traditional	traditional	ADJ
ftr-362	2059	17	method	method	NOUN
ftr-362	2059	18	,	,	PUNCT
ftr-362	2059	19	curative	curative	ADJ
ftr-362	2059	20	allocations	allocation	NOUN
ftr-362	2059	21	,	,	PUNCT
ftr-362	2059	22	or	or	CCONJ
ftr-362	2059	23	remedial	remedial	ADJ
ftr-362	2059	24	allocations	allocation	NOUN
ftr-362	2059	25	)	)	PUNCT
ftr-362	2059	26	,	,	PUNCT
ftr-362	2059	27	“	"	PUNCT
ftr-362	2059	28	the	the	DET
ftr-362	2059	29	commissioner	commissioner	NOUN
ftr-362	2059	30	can	can	AUX
ftr-362	2059	31	recast	recast	VERB
ftr-362	2059	32	the	the	DET
ftr-362	2059	33	contribution	contribution	NOUN
ftr-362	2059	34	as	as	ADP
ftr-362	2059	35	appropriate	appropriate	ADJ
ftr-362	2059	36	to	to	PART
ftr-362	2059	37	avoid	avoid	VERB
ftr-362	2059	38	tax	tax	NOUN
ftr-362	2059	39	results	result	NOUN
ftr-362	2059	40	inconsistent	inconsistent	ADJ
ftr-362	2059	41	with	with	ADP
ftr-362	2059	42	the	the	DET
ftr-362	2059	43	intent	intent	NOUN
ftr-362	2059	44	of	of	ADP
ftr-362	2059	45	subchapter	subchapter	NOUN
ftr-362	2059	46	k.	k.	PROPN
ftr-362	2059	47	”	"	PUNCT
ftr-362	2060	1	the	the	DET
ftr-362	2060	2	regulations	regulation	NOUN
ftr-362	2060	3	identify	identify	VERB
ftr-362	2060	4	remedial	remedial	ADJ
ftr-362	2060	5	allocations	allocation	NOUN
ftr-362	2060	6	among	among	ADP
ftr-362	2060	7	related	related	ADJ
ftr-362	2060	8	partners	partner	NOUN
ftr-362	2060	9	as	as	ADP
ftr-362	2060	10	one	one	NUM
ftr-362	2060	11	factor	factor	NOUN
ftr-362	2060	12	that	that	PRON
ftr-362	2060	13	may	may	AUX
ftr-362	2060	14	be	be	AUX
ftr-362	2060	15	considered	consider	VERB
ftr-362	2060	16	.	.	PUNCT
ftr-362	2061	1	•	•	PUNCT
ftr-362	2061	2	effective	effective	ADJ
ftr-362	2061	3	date	date	NOUN
ftr-362	2061	4	.	.	PUNCT
ftr-362	2062	1	the	the	DET
ftr-362	2062	2	amendments	amendment	NOUN
ftr-362	2062	3	to	to	ADP
ftr-362	2062	4	the	the	DET
ftr-362	2062	5	regulations	regulation	NOUN
ftr-362	2062	6	apply	apply	VERB
ftr-362	2062	7	to	to	ADP
ftr-362	2062	8	taxable	taxable	ADJ
ftr-362	2062	9	years	year	NOUN
ftr-362	2062	10	beginning	begin	VERB
ftr-362	2062	11	after	after	ADP
ftr-362	2062	12	6/9/10	6/9/10	NUM
ftr-362	2062	13	,	,	PUNCT
ftr-362	2062	14	but	but	CCONJ
ftr-362	2062	15	the	the	DET
ftr-362	2062	16	preamble	preamble	NOUN
ftr-362	2062	17	specifically	specifically	ADV
ftr-362	2062	18	notes	note	VERB
ftr-362	2062	19	that	that	SCONJ
ftr-362	2062	20	“	"	PUNCT
ftr-362	2062	21	[	[	X
ftr-362	2062	22	n]o	n]o	NOUN
ftr-362	2062	23	inference	inference	NOUN
ftr-362	2062	24	should	should	AUX
ftr-362	2062	25	be	be	AUX
ftr-362	2062	26	drawn	draw	VERB
ftr-362	2062	27	from	from	ADP
ftr-362	2062	28	this	this	DET
ftr-362	2062	29	effective	effective	ADJ
ftr-362	2062	30	date	date	NOUN
ftr-362	2062	31	with	with	ADP
ftr-362	2062	32	respect	respect	NOUN
ftr-362	2062	33	to	to	ADP
ftr-362	2062	34	prior	prior	ADJ
ftr-362	2062	35	law	law	NOUN
ftr-362	2062	36	.	.	PUNCT
ftr-362	2062	37	”	"	PUNCT
ftr-362	2063	1	2011	2011	NUM
ftr-362	2063	2	]	]	PUNCT
ftr-362	2063	3	recent	recent	ADJ
ftr-362	2063	4	developments	development	NOUN
ftr-362	2063	5	in	in	ADP
ftr-362	2063	6	federal	federal	ADJ
ftr-362	2063	7	income	income	NOUN
ftr-362	2063	8	taxation	taxation	NOUN
ftr-362	2063	9	667	667	NUM
ftr-362	2063	10	2	2	NUM
ftr-362	2063	11	.	.	PUNCT
ftr-362	2064	1	family	family	NOUN
ftr-362	2064	2	farm	farm	NOUN
ftr-362	2064	3	is	be	AUX
ftr-362	2064	4	a	a	DET
ftr-362	2064	5	partnership	partnership	NOUN
ftr-362	2064	6	.	.	PUNCT
ftr-362	2065	1	holdner	holdner	PROPN
ftr-362	2065	2	v.	v.	PROPN
ftr-362	2065	3	commissioner	commissioner	PROPN
ftr-362	2065	4	,	,	PUNCT
ftr-362	2065	5	t.c	t.c	PROPN
ftr-362	2065	6	.	.	PROPN
ftr-362	2065	7	memo	memo	NOUN
ftr-362	2065	8	.	.	PUNCT
ftr-362	2066	1	2010	2010	NUM
ftr-362	2066	2	-	-	SYM
ftr-362	2066	3	175	175	NUM
ftr-362	2066	4	(	(	PUNCT
ftr-362	2066	5	8/4/10	8/4/10	NUM
ftr-362	2066	6	)	)	PUNCT
ftr-362	2066	7	.	.	PUNCT
ftr-362	2067	1	when	when	SCONJ
ftr-362	2067	2	his	his	PRON
ftr-362	2067	3	son	son	NOUN
ftr-362	2067	4	randal	randal	PROPN
ftr-362	2067	5	expressed	express	VERB
ftr-362	2067	6	little	little	ADJ
ftr-362	2067	7	interest	interest	NOUN
ftr-362	2067	8	in	in	ADP
ftr-362	2067	9	going	go	VERB
ftr-362	2067	10	to	to	ADP
ftr-362	2067	11	college	college	NOUN
ftr-362	2067	12	,	,	PUNCT
ftr-362	2067	13	william	william	PROPN
ftr-362	2067	14	holder	holder	PROPN
ftr-362	2067	15	,	,	PUNCT
ftr-362	2067	16	an	an	DET
ftr-362	2067	17	accountant	accountant	NOUN
ftr-362	2067	18	,	,	PUNCT
ftr-362	2067	19	invested	invest	VERB
ftr-362	2067	20	in	in	ADP
ftr-362	2067	21	developing	develop	VERB
ftr-362	2067	22	a	a	DET
ftr-362	2067	23	small	small	ADJ
ftr-362	2067	24	family	family	NOUN
ftr-362	2067	25	farm	farm	NOUN
ftr-362	2067	26	for	for	SCONJ
ftr-362	2067	27	his	his	PRON
ftr-362	2067	28	son	son	NOUN
ftr-362	2067	29	to	to	PART
ftr-362	2067	30	operate	operate	VERB
ftr-362	2067	31	with	with	ADP
ftr-362	2067	32	an	an	DET
ftr-362	2067	33	agreement	agreement	NOUN
ftr-362	2067	34	to	to	PART
ftr-362	2067	35	divide	divide	VERB
ftr-362	2067	36	the	the	DET
ftr-362	2067	37	profits	profit	NOUN
ftr-362	2067	38	with	with	ADP
ftr-362	2067	39	an	an	DET
ftr-362	2067	40	undefined	undefined	ADJ
ftr-362	2067	41	equity	equity	NOUN
ftr-362	2067	42	interest	interest	NOUN
ftr-362	2067	43	in	in	ADP
ftr-362	2067	44	the	the	DET
ftr-362	2067	45	property	property	NOUN
ftr-362	2067	46	.	.	PUNCT
ftr-362	2068	1	as	as	SCONJ
ftr-362	2068	2	the	the	DET
ftr-362	2068	3	farming	farming	NOUN
ftr-362	2068	4	operation	operation	NOUN
ftr-362	2068	5	expanded	expand	VERB
ftr-362	2068	6	,	,	PUNCT
ftr-362	2068	7	father	father	NOUN
ftr-362	2068	8	and	and	CCONJ
ftr-362	2068	9	son	son	NOUN
ftr-362	2068	10	took	take	VERB
ftr-362	2068	11	title	title	NOUN
ftr-362	2068	12	to	to	ADP
ftr-362	2068	13	property	property	NOUN
ftr-362	2068	14	as	as	ADP
ftr-362	2068	15	tenants	tenant	NOUN
ftr-362	2068	16	in	in	ADP
ftr-362	2068	17	common	common	ADJ
ftr-362	2068	18	.	.	PUNCT
ftr-362	2069	1	on	on	ADP
ftr-362	2069	2	his	his	PRON
ftr-362	2069	3	returns	return	NOUN
ftr-362	2069	4	william	william	PROPN
ftr-362	2069	5	reported	report	VERB
ftr-362	2069	6	one	one	NUM
ftr-362	2069	7	-	-	PUNCT
ftr-362	2069	8	half	half	NOUN
ftr-362	2069	9	of	of	ADP
ftr-362	2069	10	the	the	DET
ftr-362	2069	11	income	income	NOUN
ftr-362	2069	12	and	and	CCONJ
ftr-362	2069	13	claimed	claim	VERB
ftr-362	2069	14	deductions	deduction	NOUN
ftr-362	2069	15	for	for	ADP
ftr-362	2069	16	all	all	DET
ftr-362	2069	17	operating	operating	NOUN
ftr-362	2069	18	expenses	expense	NOUN
ftr-362	2069	19	.	.	PUNCT
ftr-362	2070	1	the	the	DET
ftr-362	2070	2	court	court	NOUN
ftr-362	2070	3	(	(	PUNCT
ftr-362	2070	4	judge	judge	NOUN
ftr-362	2070	5	marvel	marvel	PROPN
ftr-362	2070	6	)	)	PUNCT
ftr-362	2070	7	held	hold	VERB
ftr-362	2070	8	that	that	SCONJ
ftr-362	2070	9	the	the	DET
ftr-362	2070	10	arrangement	arrangement	NOUN
ftr-362	2070	11	was	be	AUX
ftr-362	2070	12	a	a	DET
ftr-362	2070	13	partnership	partnership	NOUN
ftr-362	2070	14	,	,	PUNCT
ftr-362	2070	15	rejecting	reject	VERB
ftr-362	2070	16	the	the	DET
ftr-362	2070	17	taxpayer	taxpayer	NOUN
ftr-362	2070	18	’s	’s	PART
ftr-362	2070	19	arguments	argument	NOUN
ftr-362	2070	20	that	that	SCONJ
ftr-362	2070	21	they	they	PRON
ftr-362	2070	22	each	each	PRON
ftr-362	2070	23	operated	operate	VERB
ftr-362	2070	24	as	as	ADP
ftr-362	2070	25	independent	independent	ADJ
ftr-362	2070	26	soleproprietors	soleproprietor	NOUN
ftr-362	2070	27	.	.	PUNCT
ftr-362	2071	1	the	the	DET
ftr-362	2071	2	court	court	NOUN
ftr-362	2071	3	noted	note	VERB
ftr-362	2071	4	that	that	SCONJ
ftr-362	2071	5	both	both	PRON
ftr-362	2071	6	william	william	PROPN
ftr-362	2071	7	and	and	CCONJ
ftr-362	2071	8	randal	randal	PROPN
ftr-362	2071	9	contributed	contribute	VERB
ftr-362	2071	10	properties	property	NOUN
ftr-362	2071	11	and	and	CCONJ
ftr-362	2071	12	labor	labor	NOUN
ftr-362	2071	13	to	to	ADP
ftr-362	2071	14	the	the	DET
ftr-362	2071	15	venture	venture	NOUN
ftr-362	2071	16	which	which	PRON
ftr-362	2071	17	conducted	conduct	VERB
ftr-362	2071	18	business	business	NOUN
ftr-362	2071	19	activities	activity	NOUN
ftr-362	2071	20	.	.	PUNCT
ftr-362	2072	1	the	the	DET
ftr-362	2072	2	court	court	NOUN
ftr-362	2072	3	also	also	ADV
ftr-362	2072	4	found	find	VERB
ftr-362	2072	5	that	that	SCONJ
ftr-362	2072	6	the	the	DET
ftr-362	2072	7	taxpayers	taxpayer	NOUN
ftr-362	2072	8	failed	fail	VERB
ftr-362	2072	9	to	to	PART
ftr-362	2072	10	rebut	rebut	VERB
ftr-362	2072	11	a	a	DET
ftr-362	2072	12	presumption	presumption	NOUN
ftr-362	2072	13	that	that	SCONJ
ftr-362	2072	14	the	the	DET
ftr-362	2072	15	partners	partner	NOUN
ftr-362	2072	16	shared	share	VERB
ftr-362	2072	17	equal	equal	ADJ
ftr-362	2072	18	per	per	ADP
ftr-362	2072	19	capita	capita	NOUN
ftr-362	2072	20	interests	interest	NOUN
ftr-362	2072	21	in	in	ADP
ftr-362	2072	22	the	the	DET
ftr-362	2072	23	partnership	partnership	NOUN
ftr-362	2072	24	that	that	PRON
ftr-362	2072	25	applied	apply	VERB
ftr-362	2072	26	to	to	ADP
ftr-362	2072	27	all	all	DET
ftr-362	2072	28	items	item	NOUN
ftr-362	2072	29	of	of	ADP
ftr-362	2072	30	income	income	NOUN
ftr-362	2072	31	and	and	CCONJ
ftr-362	2072	32	expenditure	expenditure	NOUN
ftr-362	2072	33	and	and	CCONJ
ftr-362	2072	34	that	that	SCONJ
ftr-362	2072	35	differing	differ	VERB
ftr-362	2072	36	capital	capital	NOUN
ftr-362	2072	37	contributions	contribution	NOUN
ftr-362	2072	38	did	do	AUX
ftr-362	2072	39	not	not	PART
ftr-362	2072	40	justify	justify	VERB
ftr-362	2072	41	an	an	DET
ftr-362	2072	42	allocation	allocation	NOUN
ftr-362	2072	43	of	of	ADP
ftr-362	2072	44	all	all	DET
ftr-362	2072	45	expenditures	expenditure	NOUN
ftr-362	2072	46	to	to	ADP
ftr-362	2072	47	william	william	PROPN
ftr-362	2072	48	.	.	PUNCT
ftr-362	2073	1	the	the	DET
ftr-362	2073	2	court	court	NOUN
ftr-362	2073	3	sustained	sustain	VERB
ftr-362	2073	4	an	an	DET
ftr-362	2073	5	accuracy	accuracy	NOUN
ftr-362	2073	6	related	relate	VERB
ftr-362	2073	7	penalty	penalty	NOUN
ftr-362	2073	8	under	under	ADP
ftr-362	2073	9	§	§	PROPN
ftr-362	2073	10	6662	6662	NUM
ftr-362	2073	11	finding	find	VERB
ftr-362	2073	12	that	that	SCONJ
ftr-362	2073	13	william	william	PROPN
ftr-362	2073	14	failed	fail	VERB
ftr-362	2073	15	to	to	PART
ftr-362	2073	16	make	make	VERB
ftr-362	2073	17	a	a	DET
ftr-362	2073	18	reasonable	reasonable	ADJ
ftr-362	2073	19	attempt	attempt	NOUN
ftr-362	2073	20	to	to	PART
ftr-362	2073	21	ascertain	ascertain	VERB
ftr-362	2073	22	the	the	DET
ftr-362	2073	23	correctness	correctness	NOUN
ftr-362	2073	24	of	of	ADP
ftr-362	2073	25	his	his	PRON
ftr-362	2073	26	reporting	reporting	NOUN
ftr-362	2073	27	positions	position	NOUN
ftr-362	2073	28	.	.	PUNCT
ftr-362	2074	1	c.	c.	NOUN
ftr-362	2074	2	distributions	distribution	NOUN
ftr-362	2074	3	and	and	CCONJ
ftr-362	2074	4	transactions	transaction	NOUN
ftr-362	2074	5	between	between	ADP
ftr-362	2074	6	the	the	DET
ftr-362	2074	7	partnership	partnership	NOUN
ftr-362	2074	8	and	and	CCONJ
ftr-362	2074	9	partners	partner	NOUN
ftr-362	2074	10	1	1	NUM
ftr-362	2074	11	.	.	NOUN
ftr-362	2074	12	forfeitable	forfeitable	ADJ
ftr-362	2074	13	for	for	ADP
ftr-362	2074	14	decades	decade	NOUN
ftr-362	2074	15	and	and	CCONJ
ftr-362	2074	16	thus	thus	ADV
ftr-362	2074	17	not	not	PART
ftr-362	2074	18	guaranteed	guarantee	VERB
ftr-362	2074	19	payments	payment	NOUN
ftr-362	2074	20	as	as	ADP
ftr-362	2074	21	annually	annually	ADV
ftr-362	2074	22	accrued	accrue	VERB
ftr-362	2074	23	,	,	PUNCT
ftr-362	2074	24	but	but	CCONJ
ftr-362	2074	25	100	100	NUM
ftr-362	2074	26	percent	percent	NOUN
ftr-362	2074	27	a	a	DET
ftr-362	2074	28	guaranteed	guarantee	VERB
ftr-362	2074	29	payment	payment	NOUN
ftr-362	2074	30	when	when	SCONJ
ftr-362	2074	31	received	receive	VERB
ftr-362	2074	32	.	.	PUNCT
ftr-362	2075	1	wallis	wallis	PROPN
ftr-362	2075	2	v.	v.	PROPN
ftr-362	2075	3	commissioner	commissioner	PROPN
ftr-362	2075	4	,	,	PUNCT
ftr-362	2075	5	t.c	t.c	PROPN
ftr-362	2075	6	.	.	PROPN
ftr-362	2075	7	memo	memo	NOUN
ftr-362	2075	8	.	.	PUNCT
ftr-362	2076	1	2009	2009	NUM
ftr-362	2076	2	-	-	SYM
ftr-362	2076	3	243	243	NUM
ftr-362	2076	4	(	(	PUNCT
ftr-362	2076	5	10/27/09	10/27/09	PROPN
ftr-362	2076	6	)	)	PUNCT
ftr-362	2076	7	.	.	PUNCT
ftr-362	2077	1	the	the	DET
ftr-362	2077	2	taxpayer	taxpayer	NOUN
ftr-362	2077	3	(	(	PUNCT
ftr-362	2077	4	a	a	DET
ftr-362	2077	5	tax	tax	NOUN
ftr-362	2077	6	lawyer	lawyer	NOUN
ftr-362	2077	7	)	)	PUNCT
ftr-362	2077	8	retired	retire	VERB
ftr-362	2077	9	as	as	ADP
ftr-362	2077	10	an	an	DET
ftr-362	2077	11	equity	equity	NOUN
ftr-362	2077	12	partner	partner	NOUN
ftr-362	2077	13	in	in	ADP
ftr-362	2077	14	holland	holland	PROPN
ftr-362	2077	15	&	&	CCONJ
ftr-362	2077	16	knight	knight	PROPN
ftr-362	2077	17	,	,	PUNCT
ftr-362	2077	18	and	and	CCONJ
ftr-362	2077	19	among	among	ADP
ftr-362	2077	20	other	other	ADJ
ftr-362	2077	21	amounts	amount	NOUN
ftr-362	2077	22	received	receive	VERB
ftr-362	2077	23	$	$	SYM
ftr-362	2077	24	240,000	240,000	NUM
ftr-362	2077	25	in	in	ADP
ftr-362	2077	26	twelve	twelve	NUM
ftr-362	2077	27	$	$	SYM
ftr-362	2077	28	20,000	20,000	NUM
ftr-362	2077	29	payments	payment	NOUN
ftr-362	2077	30	over	over	ADP
ftr-362	2077	31	four	four	NUM
ftr-362	2077	32	taxable	taxable	ADJ
ftr-362	2077	33	years	year	NOUN
ftr-362	2077	34	.	.	PUNCT
ftr-362	2078	1	the	the	DET
ftr-362	2078	2	$	$	SYM
ftr-362	2078	3	240,000	240,000	NUM
ftr-362	2078	4	represented	represent	VERB
ftr-362	2078	5	accumulated	accumulate	VERB
ftr-362	2078	6	amounts	amount	NOUN
ftr-362	2078	7	that	that	PRON
ftr-362	2078	8	had	have	AUX
ftr-362	2078	9	been	be	AUX
ftr-362	2078	10	awarded	award	VERB
ftr-362	2078	11	to	to	ADP
ftr-362	2078	12	him	he	PRON
ftr-362	2078	13	as	as	ADP
ftr-362	2078	14	an	an	DET
ftr-362	2078	15	equity	equity	NOUN
ftr-362	2078	16	partner	partner	NOUN
ftr-362	2078	17	over	over	ADP
ftr-362	2078	18	many	many	ADJ
ftr-362	2078	19	years	year	NOUN
ftr-362	2078	20	,	,	PUNCT
ftr-362	2078	21	but	but	CCONJ
ftr-362	2078	22	which	which	PRON
ftr-362	2078	23	were	be	AUX
ftr-362	2078	24	neither	neither	CCONJ
ftr-362	2078	25	currently	currently	ADV
ftr-362	2078	26	distributable	distributable	ADJ
ftr-362	2078	27	as	as	SCONJ
ftr-362	2078	28	awarded	award	VERB
ftr-362	2078	29	nor	nor	CCONJ
ftr-362	2078	30	recorded	record	VERB
ftr-362	2078	31	in	in	ADP
ftr-362	2078	32	the	the	DET
ftr-362	2078	33	partner	partner	NOUN
ftr-362	2078	34	’s	’s	PART
ftr-362	2078	35	capital	capital	NOUN
ftr-362	2078	36	account	account	NOUN
ftr-362	2078	37	;	;	PUNCT
ftr-362	2078	38	rather	rather	ADV
ftr-362	2078	39	,	,	PUNCT
ftr-362	2078	40	the	the	DET
ftr-362	2078	41	amounts	amount	NOUN
ftr-362	2078	42	,	,	PUNCT
ftr-362	2078	43	which	which	PRON
ftr-362	2078	44	were	be	AUX
ftr-362	2078	45	determined	determine	VERB
ftr-362	2078	46	annually	annually	ADV
ftr-362	2078	47	without	without	ADP
ftr-362	2078	48	regard	regard	NOUN
ftr-362	2078	49	to	to	ADP
ftr-362	2078	50	partnership	partnership	NOUN
ftr-362	2078	51	income	income	NOUN
ftr-362	2078	52	,	,	PUNCT
ftr-362	2078	53	were	be	AUX
ftr-362	2078	54	payable	payable	ADJ
ftr-362	2078	55	over	over	ADP
ftr-362	2078	56	a	a	DET
ftr-362	2078	57	period	period	NOUN
ftr-362	2078	58	of	of	ADP
ftr-362	2078	59	time	time	NOUN
ftr-362	2078	60	after	after	SCONJ
ftr-362	2078	61	the	the	DET
ftr-362	2078	62	partner	partner	NOUN
ftr-362	2078	63	reached	reach	VERB
ftr-362	2078	64	age	age	NOUN
ftr-362	2078	65	68	68	NUM
ftr-362	2078	66	,	,	PUNCT
ftr-362	2078	67	but	but	CCONJ
ftr-362	2078	68	were	be	AUX
ftr-362	2078	69	forfeitable	forfeitable	ADJ
ftr-362	2078	70	if	if	SCONJ
ftr-362	2078	71	the	the	DET
ftr-362	2078	72	partner	partner	NOUN
ftr-362	2078	73	left	leave	VERB
ftr-362	2078	74	the	the	DET
ftr-362	2078	75	firm	firm	NOUN
ftr-362	2078	76	before	before	ADP
ftr-362	2078	77	that	that	DET
ftr-362	2078	78	date	date	NOUN
ftr-362	2078	79	.	.	PUNCT
ftr-362	2079	1	the	the	DET
ftr-362	2079	2	tax	tax	NOUN
ftr-362	2079	3	court	court	NOUN
ftr-362	2079	4	(	(	PUNCT
ftr-362	2079	5	judge	judge	PROPN
ftr-362	2079	6	cohen	cohen	PROPN
ftr-362	2079	7	)	)	PUNCT
ftr-362	2079	8	held	hold	VERB
ftr-362	2079	9	that	that	SCONJ
ftr-362	2079	10	the	the	DET
ftr-362	2079	11	payments	payment	NOUN
ftr-362	2079	12	were	be	AUX
ftr-362	2079	13	a	a	DET
ftr-362	2079	14	guaranteed	guarantee	VERB
ftr-362	2079	15	payment	payment	NOUN
ftr-362	2079	16	under	under	ADP
ftr-362	2079	17	§	§	PROPN
ftr-362	2079	18	707(c	707(c	PROPN
ftr-362	2079	19	)	)	PUNCT
ftr-362	2079	20	and	and	CCONJ
ftr-362	2079	21	§	§	PROPN
ftr-362	2079	22	736(a	736(a	PROPN
ftr-362	2079	23	)	)	PUNCT
ftr-362	2079	24	,	,	PUNCT
ftr-362	2079	25	taxable	taxable	ADJ
ftr-362	2079	26	as	as	ADP
ftr-362	2079	27	ordinary	ordinary	ADJ
ftr-362	2079	28	income	income	NOUN
ftr-362	2079	29	,	,	PUNCT
ftr-362	2079	30	and	and	CCONJ
ftr-362	2079	31	were	be	AUX
ftr-362	2079	32	not	not	PART
ftr-362	2079	33	received	receive	VERB
ftr-362	2079	34	as	as	ADP
ftr-362	2079	35	distributions	distribution	NOUN
ftr-362	2079	36	under	under	ADP
ftr-362	2079	37	§	§	PROPN
ftr-362	2079	38	731	731	NUM
ftr-362	2079	39	.	.	PUNCT
ftr-362	2080	1	a.	a.	NOUN
ftr-362	2080	2	affirmed	affirmed	PROPN
ftr-362	2080	3	.	.	PUNCT
ftr-362	2081	1	tax	tax	NOUN
ftr-362	2081	2	lawyers	lawyer	NOUN
ftr-362	2081	3	have	have	VERB
ftr-362	2081	4	a	a	DET
ftr-362	2081	5	high	high	ADJ
ftr-362	2081	6	standard	standard	NOUN
ftr-362	2081	7	of	of	ADP
ftr-362	2081	8	“	"	PUNCT
ftr-362	2081	9	good	good	ADJ
ftr-362	2081	10	faith	faith	NOUN
ftr-362	2081	11	”	"	PUNCT
ftr-362	2081	12	and	and	CCONJ
ftr-362	2081	13	“	"	PUNCT
ftr-362	2081	14	reasonable	reasonable	ADJ
ftr-362	2081	15	cause	cause	NOUN
ftr-362	2081	16	.	.	PUNCT
ftr-362	2081	17	”	"	PUNCT
ftr-362	2082	1	wallis	wallis	PROPN
ftr-362	2082	2	v.	v.	PROPN
ftr-362	2082	3	commissioner	commissioner	PROPN
ftr-362	2082	4	,	,	PUNCT
ftr-362	2082	5	391	391	NUM
ftr-362	2082	6	fed	feed	VERB
ftr-362	2082	7	.	.	PUNCT
ftr-362	2083	1	appx	appx	PROPN
ftr-362	2083	2	.	.	PROPN
ftr-362	2084	1	826	826	NUM
ftr-362	2084	2	(	(	PUNCT
ftr-362	2084	3	11th	11th	ADJ
ftr-362	2084	4	cir	cir	NOUN
ftr-362	2084	5	.	.	PUNCT
ftr-362	2084	6	8/11/10	8/11/10	NUM
ftr-362	2084	7	)	)	PUNCT
ftr-362	2084	8	.	.	PUNCT
ftr-362	2085	1	the	the	DET
ftr-362	2085	2	tax	tax	NOUN
ftr-362	2085	3	court	court	NOUN
ftr-362	2085	4	was	be	AUX
ftr-362	2085	5	affirmed	affirm	VERB
ftr-362	2085	6	in	in	ADP
ftr-362	2085	7	an	an	DET
ftr-362	2085	8	unpublished	unpublished	ADJ
ftr-362	2085	9	per	per	ADP
ftr-362	2085	10	curiam	curiam	NOUN
ftr-362	2085	11	opinion	opinion	NOUN
ftr-362	2085	12	.	.	PUNCT
ftr-362	2086	1	there	there	PRON
ftr-362	2086	2	was	be	VERB
ftr-362	2086	3	sufficient	sufficient	ADJ
ftr-362	2086	4	evidence	evidence	NOUN
ftr-362	2086	5	to	to	PART
ftr-362	2086	6	support	support	VERB
ftr-362	2086	7	the	the	DET
ftr-362	2086	8	tax	tax	NOUN
ftr-362	2086	9	court	court	NOUN
ftr-362	2086	10	’s	’s	PART
ftr-362	2086	11	conclusion	conclusion	NOUN
ftr-362	2086	12	that	that	SCONJ
ftr-362	2086	13	the	the	DET
ftr-362	2086	14	payments	payment	NOUN
ftr-362	2086	15	’	'	PUNCT
ftr-362	2086	16	were	be	AUX
ftr-362	2086	17	§	§	PROPN
ftr-362	2086	18	707(c	707(c	PROPN
ftr-362	2086	19	)	)	PUNCT
ftr-362	2086	20	guaranteed	guarantee	VERB
ftr-362	2086	21	payments	payment	NOUN
ftr-362	2086	22	.	.	PUNCT
ftr-362	2087	1	the	the	DET
ftr-362	2087	2	court	court	NOUN
ftr-362	2087	3	also	also	ADV
ftr-362	2087	4	affirmed	affirm	VERB
ftr-362	2087	5	the	the	DET
ftr-362	2087	6	imposition	imposition	NOUN
ftr-362	2087	7	of	of	ADP
ftr-362	2087	8	a	a	DET
ftr-362	2087	9	668	668	NUM
ftr-362	2087	10	florida	florida	PROPN
ftr-362	2087	11	tax	tax	NOUN
ftr-362	2087	12	review	review	NOUN
ftr-362	2087	13	[	[	X
ftr-362	2087	14	vol	vol	NOUN
ftr-362	2087	15	.	.	PUNCT
ftr-362	2088	1	10:9	10:9	NUM
ftr-362	2088	2	§	§	PROPN
ftr-362	2088	3	6662(a	6662(a	NOUN
ftr-362	2088	4	)	)	PUNCT
ftr-362	2088	5	negligence	negligence	NOUN
ftr-362	2088	6	penalty	penalty	NOUN
ftr-362	2088	7	,	,	PUNCT
ftr-362	2088	8	rejecting	reject	VERB
ftr-362	2088	9	the	the	DET
ftr-362	2088	10	taxpayer	taxpayer	NOUN
ftr-362	2088	11	’s	’s	PART
ftr-362	2088	12	“	"	PUNCT
ftr-362	2088	13	good	good	ADJ
ftr-362	2088	14	faith	faith	NOUN
ftr-362	2088	15	”	"	PUNCT
ftr-362	2088	16	and	and	CCONJ
ftr-362	2088	17	“	"	PUNCT
ftr-362	2088	18	reasonable	reasonable	ADJ
ftr-362	2088	19	cause	cause	NOUN
ftr-362	2088	20	”	"	PUNCT
ftr-362	2088	21	argument	argument	NOUN
ftr-362	2088	22	,	,	PUNCT
ftr-362	2088	23	stating	state	VERB
ftr-362	2088	24	as	as	SCONJ
ftr-362	2088	25	follows	follow	VERB
ftr-362	2088	26	:	:	PUNCT
ftr-362	2088	27	“	"	PUNCT
ftr-362	2088	28	given	give	VERB
ftr-362	2088	29	that	that	SCONJ
ftr-362	2088	30	donald	donald	PROPN
ftr-362	2088	31	wallis	wallis	PROPN
ftr-362	2088	32	has	have	AUX
ftr-362	2088	33	35	35	NUM
ftr-362	2088	34	years	year	NOUN
ftr-362	2088	35	of	of	ADP
ftr-362	2088	36	experience	experience	NOUN
ftr-362	2088	37	as	as	ADP
ftr-362	2088	38	a	a	DET
ftr-362	2088	39	tax	tax	NOUN
ftr-362	2088	40	lawyer	lawyer	NOUN
ftr-362	2088	41	,	,	PUNCT
ftr-362	2088	42	the	the	DET
ftr-362	2088	43	tax	tax	NOUN
ftr-362	2088	44	court	court	NOUN
ftr-362	2088	45	reasonably	reasonably	ADV
ftr-362	2088	46	could	could	AUX
ftr-362	2088	47	conclude	conclude	VERB
ftr-362	2088	48	that	that	SCONJ
ftr-362	2088	49	wallis	wallis	PROPN
ftr-362	2088	50	should	should	AUX
ftr-362	2088	51	have	have	AUX
ftr-362	2088	52	been	be	AUX
ftr-362	2088	53	aware	aware	ADJ
ftr-362	2088	54	there	there	PRON
ftr-362	2088	55	were	be	VERB
ftr-362	2088	56	inconsistencies	inconsistency	NOUN
ftr-362	2088	57	between	between	ADP
ftr-362	2088	58	(	(	PUNCT
ftr-362	2088	59	1	1	X
ftr-362	2088	60	)	)	PUNCT
ftr-362	2088	61	his	his	PRON
ftr-362	2088	62	not	not	PART
ftr-362	2088	63	reporting	report	VERB
ftr-362	2088	64	the	the	DET
ftr-362	2088	65	schedule	schedule	NOUN
ftr-362	2088	66	c	c	NOUN
ftr-362	2088	67	payments	payment	NOUN
ftr-362	2088	68	at	at	ADV
ftr-362	2088	69	all	all	ADV
ftr-362	2088	70	to	to	ADP
ftr-362	2088	71	the	the	DET
ftr-362	2088	72	irs	irs	PROPN
ftr-362	2088	73	and	and	CCONJ
ftr-362	2088	74	(	(	PUNCT
ftr-362	2088	75	2	2	X
ftr-362	2088	76	)	)	PUNCT
ftr-362	2088	77	the	the	DET
ftr-362	2088	78	income	income	NOUN
ftr-362	2088	79	form	form	NOUN
ftr-362	2088	80	1099	1099	NUM
ftr-362	2088	81	he	he	PRON
ftr-362	2088	82	received	receive	VERB
ftr-362	2088	83	from	from	ADP
ftr-362	2088	84	h&k	h&k	PROPN
ftr-362	2088	85	.	.	PUNCT
ftr-362	2088	86	”	"	PUNCT
ftr-362	2089	1	d.	d.	PROPN
ftr-362	2089	2	sales	sale	NOUN
ftr-362	2089	3	of	of	ADP
ftr-362	2089	4	partnership	partnership	NOUN
ftr-362	2089	5	interests	interest	NOUN
ftr-362	2089	6	,	,	PUNCT
ftr-362	2089	7	liquidations	liquidation	NOUN
ftr-362	2089	8	and	and	CCONJ
ftr-362	2089	9	mergers	merger	NOUN
ftr-362	2089	10	there	there	PRON
ftr-362	2089	11	were	be	VERB
ftr-362	2089	12	no	no	DET
ftr-362	2089	13	significant	significant	ADJ
ftr-362	2089	14	developments	development	NOUN
ftr-362	2089	15	regarding	regard	VERB
ftr-362	2089	16	this	this	DET
ftr-362	2089	17	topic	topic	NOUN
ftr-362	2089	18	during	during	ADP
ftr-362	2089	19	2010	2010	NUM
ftr-362	2089	20	.	.	PUNCT
ftr-362	2090	1	e.	e.	PROPN
ftr-362	2090	2	inside	inside	ADJ
ftr-362	2090	3	basis	basis	NOUN
ftr-362	2090	4	adjustments	adjustment	NOUN
ftr-362	2090	5	there	there	PRON
ftr-362	2090	6	were	be	VERB
ftr-362	2090	7	no	no	DET
ftr-362	2090	8	significant	significant	ADJ
ftr-362	2090	9	developments	development	NOUN
ftr-362	2090	10	regarding	regard	VERB
ftr-362	2090	11	this	this	DET
ftr-362	2090	12	topic	topic	NOUN
ftr-362	2090	13	during	during	ADP
ftr-362	2090	14	2010	2010	NUM
ftr-362	2090	15	.	.	PUNCT
ftr-362	2091	1	f.	f.	PROPN
ftr-362	2091	2	partnership	partnership	PROPN
ftr-362	2091	3	audit	audit	PROPN
ftr-362	2091	4	rules	rule	VERB
ftr-362	2091	5	1	1	NUM
ftr-362	2091	6	.	.	X
ftr-362	2092	1	partner	partner	NOUN
ftr-362	2092	2	’s	’s	PART
ftr-362	2092	3	outside	outside	ADJ
ftr-362	2092	4	basis	basis	NOUN
ftr-362	2092	5	in	in	ADP
ftr-362	2092	6	a	a	DET
ftr-362	2092	7	tax	tax	NOUN
ftr-362	2092	8	-	-	PUNCT
ftr-362	2092	9	shelter	shelter	NOUN
ftr-362	2092	10	partnership	partnership	NOUN
ftr-362	2092	11	is	be	AUX
ftr-362	2092	12	a	a	DET
ftr-362	2092	13	partner	partner	NOUN
ftr-362	2092	14	item	item	NOUN
ftr-362	2092	15	.	.	PUNCT
ftr-362	2093	1	napoliello	napoliello	PROPN
ftr-362	2093	2	v.	v.	PROPN
ftr-362	2093	3	commissioner	commissioner	PROPN
ftr-362	2093	4	,	,	PUNCT
ftr-362	2093	5	t.c	t.c	PROPN
ftr-362	2093	6	.	.	PROPN
ftr-362	2093	7	memo	memo	NOUN
ftr-362	2093	8	.	.	PUNCT
ftr-362	2094	1	2009	2009	NUM
ftr-362	2094	2	-	-	SYM
ftr-362	2094	3	104	104	NUM
ftr-362	2094	4	(	(	PUNCT
ftr-362	2094	5	5/18/09	5/18/09	NUM
ftr-362	2094	6	)	)	PUNCT
ftr-362	2094	7	.	.	PUNCT
ftr-362	2095	1	the	the	DET
ftr-362	2095	2	taxpayer	taxpayer	NOUN
ftr-362	2095	3	invested	invest	VERB
ftr-362	2095	4	in	in	ADP
ftr-362	2095	5	a	a	DET
ftr-362	2095	6	son	son	NOUN
ftr-362	2095	7	-	-	PUNCT
ftr-362	2095	8	of	of	ADP
ftr-362	2095	9	-	-	PUNCT
ftr-362	2095	10	boss	boss	NOUN
ftr-362	2095	11	transaction	transaction	NOUN
ftr-362	2095	12	involving	involve	VERB
ftr-362	2095	13	digital	digital	ADJ
ftr-362	2095	14	foreign	foreign	ADJ
ftr-362	2095	15	currency	currency	NOUN
ftr-362	2095	16	items	item	NOUN
ftr-362	2095	17	.	.	PUNCT
ftr-362	2096	1	the	the	DET
ftr-362	2096	2	irs	irs	PROPN
ftr-362	2096	3	issued	issue	VERB
ftr-362	2096	4	an	an	DET
ftr-362	2096	5	fpaa	fpaa	NOUN
ftr-362	2096	6	to	to	ADP
ftr-362	2096	7	the	the	DET
ftr-362	2096	8	taxpayer	taxpayer	NOUN
ftr-362	2096	9	as	as	ADP
ftr-362	2096	10	a	a	DET
ftr-362	2096	11	notice	notice	NOUN
ftr-362	2096	12	partner	partner	NOUN
ftr-362	2096	13	.	.	PUNCT
ftr-362	2097	1	in	in	ADP
ftr-362	2097	2	the	the	DET
ftr-362	2097	3	uncontested	uncontested	ADJ
ftr-362	2097	4	partnership	partnership	NOUN
ftr-362	2097	5	proceeding	proceed	VERB
ftr-362	2097	6	it	it	PRON
ftr-362	2097	7	was	be	AUX
ftr-362	2097	8	determined	determine	VERB
ftr-362	2097	9	that	that	SCONJ
ftr-362	2097	10	the	the	DET
ftr-362	2097	11	partnership	partnership	NOUN
ftr-362	2097	12	was	be	AUX
ftr-362	2097	13	a	a	DET
ftr-362	2097	14	sham	sham	NOUN
ftr-362	2097	15	that	that	PRON
ftr-362	2097	16	lacked	lack	VERB
ftr-362	2097	17	economic	economic	ADJ
ftr-362	2097	18	substance	substance	NOUN
ftr-362	2097	19	,	,	PUNCT
ftr-362	2097	20	that	that	SCONJ
ftr-362	2097	21	transactions	transaction	NOUN
ftr-362	2097	22	entered	enter	VERB
ftr-362	2097	23	into	into	ADP
ftr-362	2097	24	by	by	ADP
ftr-362	2097	25	the	the	DET
ftr-362	2097	26	partnership	partnership	NOUN
ftr-362	2097	27	should	should	AUX
ftr-362	2097	28	be	be	AUX
ftr-362	2097	29	treated	treat	VERB
ftr-362	2097	30	as	as	SCONJ
ftr-362	2097	31	transacted	transact	VERB
ftr-362	2097	32	directly	directly	ADV
ftr-362	2097	33	by	by	ADP
ftr-362	2097	34	the	the	DET
ftr-362	2097	35	partners	partner	NOUN
ftr-362	2097	36	,	,	PUNCT
ftr-362	2097	37	and	and	CCONJ
ftr-362	2097	38	that	that	PRON
ftr-362	2097	39	purported	purport	VERB
ftr-362	2097	40	losses	loss	NOUN
ftr-362	2097	41	claimed	claim	VERB
ftr-362	2097	42	on	on	ADP
ftr-362	2097	43	disposition	disposition	NOUN
ftr-362	2097	44	of	of	ADP
ftr-362	2097	45	distributed	distribute	VERB
ftr-362	2097	46	property	property	NOUN
ftr-362	2097	47	with	with	ADP
ftr-362	2097	48	an	an	DET
ftr-362	2097	49	enhanced	enhanced	ADJ
ftr-362	2097	50	basis	basis	NOUN
ftr-362	2097	51	should	should	AUX
ftr-362	2097	52	be	be	AUX
ftr-362	2097	53	disallowed	disallow	VERB
ftr-362	2097	54	.	.	PUNCT
ftr-362	2098	1	the	the	DET
ftr-362	2098	2	irs	irs	PROPN
ftr-362	2098	3	assessed	assess	VERB
ftr-362	2098	4	a	a	DET
ftr-362	2098	5	deficiency	deficiency	NOUN
ftr-362	2098	6	against	against	ADP
ftr-362	2098	7	the	the	DET
ftr-362	2098	8	taxpayer	taxpayer	NOUN
ftr-362	2098	9	based	base	VERB
ftr-362	2098	10	on	on	ADP
ftr-362	2098	11	the	the	DET
ftr-362	2098	12	partnership	partnership	NOUN
ftr-362	2098	13	items	item	NOUN
ftr-362	2098	14	.	.	PUNCT
ftr-362	2099	1	the	the	DET
ftr-362	2099	2	tax	tax	NOUN
ftr-362	2099	3	court	court	NOUN
ftr-362	2099	4	previously	previously	ADV
ftr-362	2099	5	had	have	AUX
ftr-362	2099	6	held	hold	VERB
ftr-362	2099	7	in	in	ADP
ftr-362	2099	8	petaluma	petaluma	PROPN
ftr-362	2099	9	fx	fx	PROPN
ftr-362	2099	10	partners	partner	NOUN
ftr-362	2099	11	,	,	PUNCT
ftr-362	2099	12	llc	llc	PROPN
ftr-362	2099	13	v.	v.	PROPN
ftr-362	2099	14	commissioner	commissioner	PROPN
ftr-362	2099	15	,	,	PUNCT
ftr-362	2099	16	131	131	NUM
ftr-362	2099	17	t.c	t.c	PROPN
ftr-362	2099	18	.	.	PROPN
ftr-362	2099	19	84	84	NUM
ftr-362	2099	20	(	(	PUNCT
ftr-362	2099	21	2008	2008	NUM
ftr-362	2099	22	)	)	PUNCT
ftr-362	2099	23	,	,	PUNCT
ftr-362	2099	24	that	that	SCONJ
ftr-362	2099	25	the	the	DET
ftr-362	2099	26	determination	determination	NOUN
ftr-362	2099	27	of	of	ADP
ftr-362	2099	28	whether	whether	SCONJ
ftr-362	2099	29	a	a	DET
ftr-362	2099	30	partnership	partnership	NOUN
ftr-362	2099	31	was	be	AUX
ftr-362	2099	32	a	a	DET
ftr-362	2099	33	sham	sham	NOUN
ftr-362	2099	34	that	that	PRON
ftr-362	2099	35	will	will	AUX
ftr-362	2099	36	be	be	AUX
ftr-362	2099	37	disregarded	disregard	VERB
ftr-362	2099	38	for	for	SCONJ
ftr-362	2099	39	federal	federal	ADJ
ftr-362	2099	40	tax	tax	NOUN
ftr-362	2099	41	purposes	purpose	NOUN
ftr-362	2099	42	is	be	AUX
ftr-362	2099	43	a	a	DET
ftr-362	2099	44	partnership	partnership	NOUN
ftr-362	2099	45	item	item	NOUN
ftr-362	2099	46	.	.	PUNCT
ftr-362	2100	1	in	in	ADP
ftr-362	2100	2	the	the	DET
ftr-362	2100	3	instant	instant	ADJ
ftr-362	2100	4	case	case	NOUN
ftr-362	2100	5	,	,	PUNCT
ftr-362	2100	6	the	the	DET
ftr-362	2100	7	court	court	NOUN
ftr-362	2100	8	(	(	PUNCT
ftr-362	2100	9	judge	judge	NOUN
ftr-362	2100	10	kroupa	kroupa	NOUN
ftr-362	2100	11	)	)	PUNCT
ftr-362	2100	12	agreed	agree	VERB
ftr-362	2100	13	with	with	ADP
ftr-362	2100	14	the	the	DET
ftr-362	2100	15	irs	irs	PROPN
ftr-362	2100	16	that	that	SCONJ
ftr-362	2100	17	the	the	DET
ftr-362	2100	18	partner	partner	NOUN
ftr-362	2100	19	’s	’s	PART
ftr-362	2100	20	basis	basis	NOUN
ftr-362	2100	21	in	in	ADP
ftr-362	2100	22	distributed	distribute	VERB
ftr-362	2100	23	securities	security	NOUN
ftr-362	2100	24	from	from	ADP
ftr-362	2100	25	the	the	DET
ftr-362	2100	26	sham	sham	PROPN
ftr-362	2100	27	partnership	partnership	NOUN
ftr-362	2100	28	is	be	AUX
ftr-362	2100	29	an	an	DET
ftr-362	2100	30	affected	affected	ADJ
ftr-362	2100	31	item	item	NOUN
ftr-362	2100	32	subject	subject	ADJ
ftr-362	2100	33	to	to	ADP
ftr-362	2100	34	determination	determination	NOUN
ftr-362	2100	35	in	in	ADP
ftr-362	2100	36	the	the	DET
ftr-362	2100	37	partnership	partnership	NOUN
ftr-362	2100	38	proceeding	proceeding	NOUN
ftr-362	2100	39	,	,	PUNCT
ftr-362	2100	40	and	and	CCONJ
ftr-362	2100	41	not	not	PART
ftr-362	2100	42	subject	subject	VERB
ftr-362	2100	43	to	to	ADP
ftr-362	2100	44	re	re	NOUN
ftr-362	2100	45	-	-	NOUN
ftr-362	2100	46	determination	determination	NOUN
ftr-362	2100	47	in	in	ADP
ftr-362	2100	48	the	the	DET
ftr-362	2100	49	partnerlevel	partnerlevel	NOUN
ftr-362	2100	50	deficiency	deficiency	NOUN
ftr-362	2100	51	proceeding	proceeding	NOUN
ftr-362	2100	52	.	.	PUNCT
ftr-362	2101	1	because	because	SCONJ
ftr-362	2101	2	the	the	DET
ftr-362	2101	3	amount	amount	NOUN
ftr-362	2101	4	of	of	ADP
ftr-362	2101	5	any	any	DET
ftr-362	2101	6	loss	loss	NOUN
ftr-362	2101	7	with	with	ADP
ftr-362	2101	8	respect	respect	NOUN
ftr-362	2101	9	to	to	ADP
ftr-362	2101	10	the	the	DET
ftr-362	2101	11	partner	partner	NOUN
ftr-362	2101	12	’s	’s	PART
ftr-362	2101	13	disposition	disposition	NOUN
ftr-362	2101	14	of	of	ADP
ftr-362	2101	15	securities	security	NOUN
ftr-362	2101	16	distributed	distribute	VERB
ftr-362	2101	17	from	from	ADP
ftr-362	2101	18	the	the	DET
ftr-362	2101	19	partnership	partnership	NOUN
ftr-362	2101	20	required	require	VERB
ftr-362	2101	21	a	a	DET
ftr-362	2101	22	factual	factual	ADJ
ftr-362	2101	23	determination	determination	NOUN
ftr-362	2101	24	at	at	ADP
ftr-362	2101	25	the	the	DET
ftr-362	2101	26	partner	partner	NOUN
ftr-362	2101	27	level	level	NOUN
ftr-362	2101	28	,	,	PUNCT
ftr-362	2101	29	the	the	DET
ftr-362	2101	30	court	court	NOUN
ftr-362	2101	31	held	hold	VERB
ftr-362	2101	32	that	that	SCONJ
ftr-362	2101	33	it	it	PRON
ftr-362	2101	34	had	have	VERB
ftr-362	2101	35	jurisdiction	jurisdiction	NOUN
ftr-362	2101	36	in	in	ADP
ftr-362	2101	37	the	the	DET
ftr-362	2101	38	partner	partner	NOUN
ftr-362	2101	39	deficiency	deficiency	NOUN
ftr-362	2101	40	proceeding	proceed	VERB
ftr-362	2101	41	to	to	PART
ftr-362	2101	42	proceed	proceed	VERB
ftr-362	2101	43	under	under	ADP
ftr-362	2101	44	normal	normal	ADJ
ftr-362	2101	45	deficiency	deficiency	NOUN
ftr-362	2101	46	procedures	procedure	NOUN
ftr-362	2101	47	.	.	PUNCT
ftr-362	2102	1	the	the	DET
ftr-362	2102	2	court	court	NOUN
ftr-362	2102	3	thus	thus	ADV
ftr-362	2102	4	proceeded	proceed	VERB
ftr-362	2102	5	to	to	PART
ftr-362	2102	6	determine	determine	VERB
ftr-362	2102	7	that	that	SCONJ
ftr-362	2102	8	the	the	DET
ftr-362	2102	9	taxpayer	taxpayer	NOUN
ftr-362	2102	10	claimed	claim	VERB
ftr-362	2102	11	loss	loss	NOUN
ftr-362	2102	12	on	on	ADP
ftr-362	2102	13	the	the	DET
ftr-362	2102	14	sale	sale	NOUN
ftr-362	2102	15	of	of	ADP
ftr-362	2102	16	the	the	DET
ftr-362	2102	17	distributed	distribute	VERB
ftr-362	2102	18	securities	security	NOUN
ftr-362	2102	19	was	be	AUX
ftr-362	2102	20	disallowed	disallow	VERB
ftr-362	2102	21	,	,	PUNCT
ftr-362	2102	22	that	that	SCONJ
ftr-362	2102	23	the	the	DET
ftr-362	2102	24	taxpayer	taxpayer	NOUN
ftr-362	2102	25	’s	’s	PART
ftr-362	2102	26	basis	basis	NOUN
ftr-362	2102	27	in	in	ADP
ftr-362	2102	28	the	the	DET
ftr-362	2102	29	securities	security	NOUN
ftr-362	2102	30	was	be	AUX
ftr-362	2102	31	their	their	PRON
ftr-362	2102	32	direct	direct	ADJ
ftr-362	2102	33	cost	cost	NOUN
ftr-362	2102	34	rather	rather	ADV
ftr-362	2102	35	than	than	ADP
ftr-362	2102	36	an	an	DET
ftr-362	2102	37	exchange	exchange	NOUN
ftr-362	2102	38	basis	basis	NOUN
ftr-362	2102	39	from	from	ADP
ftr-362	2102	40	the	the	DET
ftr-362	2102	41	partnership	partnership	NOUN
ftr-362	2102	42	interest	interest	NOUN
ftr-362	2102	43	,	,	PUNCT
ftr-362	2102	44	and	and	CCONJ
ftr-362	2102	45	that	that	SCONJ
ftr-362	2102	46	the	the	DET
ftr-362	2102	47	taxpayer	taxpayer	NOUN
ftr-362	2102	48	was	be	AUX
ftr-362	2102	49	not	not	PART
ftr-362	2102	50	allowed	allow	VERB
ftr-362	2102	51	to	to	PART
ftr-362	2102	52	deduct	deduct	VERB
ftr-362	2102	53	transaction	transaction	NOUN
ftr-362	2102	54	costs	cost	NOUN
ftr-362	2102	55	attributable	attributable	ADJ
ftr-362	2102	56	to	to	ADP
ftr-362	2102	57	the	the	DET
ftr-362	2102	58	investment	investment	NOUN
ftr-362	2102	59	.	.	PUNCT
ftr-362	2103	1	the	the	DET
ftr-362	2103	2	tax	tax	NOUN
ftr-362	2103	3	2011	2011	NUM
ftr-362	2103	4	]	]	PUNCT
ftr-362	2103	5	recent	recent	ADJ
ftr-362	2103	6	developments	development	NOUN
ftr-362	2103	7	in	in	ADP
ftr-362	2103	8	federal	federal	ADJ
ftr-362	2103	9	income	income	NOUN
ftr-362	2103	10	taxation	taxation	NOUN
ftr-362	2103	11	669	669	NUM
ftr-362	2103	12	court	court	NOUN
ftr-362	2103	13	also	also	ADV
ftr-362	2103	14	held	hold	VERB
ftr-362	2103	15	that	that	SCONJ
ftr-362	2103	16	the	the	DET
ftr-362	2103	17	fpaa	fpaa	NOUN
ftr-362	2103	18	gave	give	VERB
ftr-362	2103	19	the	the	DET
ftr-362	2103	20	taxpayer	taxpayer	NOUN
ftr-362	2103	21	fair	fair	ADJ
ftr-362	2103	22	notice	notice	NOUN
ftr-362	2103	23	of	of	ADP
ftr-362	2103	24	the	the	DET
ftr-362	2103	25	irs	irs	PROPN
ftr-362	2103	26	claims	claim	VERB
ftr-362	2103	27	.	.	PUNCT
ftr-362	2104	1	a.	a.	NOUN
ftr-362	2104	2	part	part	NOUN
ftr-362	2104	3	of	of	ADP
ftr-362	2104	4	the	the	DET
ftr-362	2104	5	tax	tax	NOUN
ftr-362	2104	6	court	court	NOUN
ftr-362	2104	7	’s	’s	PART
ftr-362	2104	8	holding	holding	NOUN
ftr-362	2104	9	in	in	ADP
ftr-362	2104	10	petaluma	petaluma	PROPN
ftr-362	2104	11	fx	fx	PROPN
ftr-362	2104	12	partners	partner	NOUN
ftr-362	2104	13	retains	retain	VERB
ftr-362	2104	14	its	its	PRON
ftr-362	2104	15	vitality	vitality	NOUN
ftr-362	2104	16	,	,	PUNCT
ftr-362	2104	17	but	but	CCONJ
ftr-362	2104	18	not	not	PART
ftr-362	2104	19	the	the	DET
ftr-362	2104	20	part	part	NOUN
ftr-362	2104	21	the	the	DET
ftr-362	2104	22	tax	tax	NOUN
ftr-362	2104	23	court	court	NOUN
ftr-362	2104	24	relied	rely	VERB
ftr-362	2104	25	upon	upon	SCONJ
ftr-362	2104	26	in	in	ADP
ftr-362	2104	27	napoliello	napoliello	PROPN
ftr-362	2104	28	.	.	PUNCT
ftr-362	2105	1	petaluma	petaluma	PROPN
ftr-362	2105	2	fx	fx	PROPN
ftr-362	2105	3	partners	partner	NOUN
ftr-362	2105	4	,	,	PUNCT
ftr-362	2105	5	llc	llc	PROPN
ftr-362	2105	6	v.	v.	PROPN
ftr-362	2105	7	commissioner	commissioner	PROPN
ftr-362	2105	8	,	,	PUNCT
ftr-362	2105	9	591	591	NUM
ftr-362	2105	10	f.3d	f.3d	NUM
ftr-362	2105	11	649	649	NUM
ftr-362	2105	12	(	(	PUNCT
ftr-362	2105	13	d.c	d.c	PROPN
ftr-362	2105	14	.	.	PROPN
ftr-362	2105	15	cir	cir	PROPN
ftr-362	2105	16	.	.	PUNCT
ftr-362	2106	1	1/12/10	1/12/10	NUM
ftr-362	2106	2	)	)	PUNCT
ftr-362	2106	3	.	.	PUNCT
ftr-362	2107	1	the	the	DET
ftr-362	2107	2	tax	tax	NOUN
ftr-362	2107	3	court	court	NOUN
ftr-362	2107	4	in	in	ADP
ftr-362	2107	5	this	this	DET
ftr-362	2107	6	son	son	NOUN
ftr-362	2107	7	-	-	PUNCT
ftr-362	2107	8	of	of	ADP
ftr-362	2107	9	-	-	PUNCT
ftr-362	2107	10	boss	boss	NOUN
ftr-362	2107	11	tax	tax	NOUN
ftr-362	2107	12	shelter	shelter	NOUN
ftr-362	2107	13	case	case	NOUN
ftr-362	2107	14	determined	determine	VERB
ftr-362	2107	15	that	that	SCONJ
ftr-362	2107	16	it	it	PRON
ftr-362	2107	17	had	have	VERB
ftr-362	2107	18	jurisdiction	jurisdiction	NOUN
ftr-362	2107	19	in	in	ADP
ftr-362	2107	20	a	a	DET
ftr-362	2107	21	tefra	tefra	PROPN
ftr-362	2107	22	partnership	partnership	NOUN
ftr-362	2107	23	proceeding	proceed	VERB
ftr-362	2107	24	to	to	PART
ftr-362	2107	25	determine	determine	VERB
ftr-362	2107	26	that	that	SCONJ
ftr-362	2107	27	the	the	DET
ftr-362	2107	28	partnership	partnership	NOUN
ftr-362	2107	29	lacked	lack	VERB
ftr-362	2107	30	economic	economic	ADJ
ftr-362	2107	31	substance	substance	NOUN
ftr-362	2107	32	and	and	CCONJ
ftr-362	2107	33	was	be	AUX
ftr-362	2107	34	a	a	DET
ftr-362	2107	35	sham	sham	NOUN
ftr-362	2107	36	.	.	PUNCT
ftr-362	2108	1	since	since	SCONJ
ftr-362	2108	2	the	the	DET
ftr-362	2108	3	partnership	partnership	NOUN
ftr-362	2108	4	was	be	AUX
ftr-362	2108	5	disregarded	disregard	VERB
ftr-362	2108	6	,	,	PUNCT
ftr-362	2108	7	the	the	DET
ftr-362	2108	8	tax	tax	NOUN
ftr-362	2108	9	court	court	NOUN
ftr-362	2108	10	concluded	conclude	VERB
ftr-362	2108	11	that	that	SCONJ
ftr-362	2108	12	it	it	PRON
ftr-362	2108	13	had	have	VERB
ftr-362	2108	14	jurisdiction	jurisdiction	NOUN
ftr-362	2108	15	to	to	PART
ftr-362	2108	16	determine	determine	VERB
ftr-362	2108	17	that	that	SCONJ
ftr-362	2108	18	the	the	DET
ftr-362	2108	19	partners	partner	NOUN
ftr-362	2108	20	’	'	PUNCT
ftr-362	2108	21	outside	outside	ADJ
ftr-362	2108	22	basis	basis	NOUN
ftr-362	2108	23	in	in	ADP
ftr-362	2108	24	the	the	DET
ftr-362	2108	25	partnership	partnership	NOUN
ftr-362	2108	26	was	be	AUX
ftr-362	2108	27	zero	zero	NUM
ftr-362	2108	28	.	.	PUNCT
ftr-362	2109	1	the	the	DET
ftr-362	2109	2	tax	tax	NOUN
ftr-362	2109	3	court	court	NOUN
ftr-362	2109	4	reasoned	reason	VERB
ftr-362	2109	5	that	that	SCONJ
ftr-362	2109	6	a	a	DET
ftr-362	2109	7	partner	partner	NOUN
ftr-362	2109	8	could	could	AUX
ftr-362	2109	9	not	not	PART
ftr-362	2109	10	have	have	VERB
ftr-362	2109	11	a	a	DET
ftr-362	2109	12	basis	basis	NOUN
ftr-362	2109	13	in	in	ADP
ftr-362	2109	14	a	a	DET
ftr-362	2109	15	partnership	partnership	NOUN
ftr-362	2109	16	interest	interest	NOUN
ftr-362	2109	17	that	that	PRON
ftr-362	2109	18	did	do	AUX
ftr-362	2109	19	not	not	PART
ftr-362	2109	20	exist	exist	VERB
ftr-362	2109	21	.	.	PUNCT
ftr-362	2110	1	(	(	PUNCT
ftr-362	2110	2	131	131	NUM
ftr-362	2110	3	t.c	t.c	PROPN
ftr-362	2110	4	.	.	PROPN
ftr-362	2110	5	84	84	NUM
ftr-362	2110	6	(	(	PUNCT
ftr-362	2110	7	2008	2008	NUM
ftr-362	2110	8	)	)	PUNCT
ftr-362	2110	9	.	.	PUNCT
ftr-362	2110	10	)	)	PUNCT
ftr-362	2111	1	the	the	DET
ftr-362	2111	2	court	court	NOUN
ftr-362	2111	3	of	of	ADP
ftr-362	2111	4	appeals	appeals	PROPN
ftr-362	2111	5	agreed	agree	VERB
ftr-362	2111	6	that	that	SCONJ
ftr-362	2111	7	the	the	DET
ftr-362	2111	8	tax	tax	NOUN
ftr-362	2111	9	court	court	NOUN
ftr-362	2111	10	had	have	VERB
ftr-362	2111	11	jurisdiction	jurisdiction	NOUN
ftr-362	2111	12	in	in	ADP
ftr-362	2111	13	the	the	DET
ftr-362	2111	14	partnership	partnership	NOUN
ftr-362	2111	15	proceeding	proceed	VERB
ftr-362	2111	16	to	to	PART
ftr-362	2111	17	determine	determine	VERB
ftr-362	2111	18	that	that	SCONJ
ftr-362	2111	19	the	the	DET
ftr-362	2111	20	partnership	partnership	NOUN
ftr-362	2111	21	was	be	AUX
ftr-362	2111	22	a	a	DET
ftr-362	2111	23	sham	sham	NOUN
ftr-362	2111	24	.	.	PUNCT
ftr-362	2112	1	temp	temp	NOUN
ftr-362	2112	2	.	.	PUNCT
ftr-362	2113	1	reg	reg	NOUN
ftr-362	2113	2	.	.	PUNCT
ftr-362	2114	1	§	§	PROPN
ftr-362	2114	2	301.6223	301.6223	NUM
ftr-362	2114	3	-	-	PUNCT
ftr-362	2114	4	1t(a	1t(a	NUM
ftr-362	2114	5	)	)	PUNCT
ftr-362	2114	6	expressly	expressly	ADV
ftr-362	2114	7	provides	provide	VERB
ftr-362	2114	8	that	that	SCONJ
ftr-362	2114	9	,	,	PUNCT
ftr-362	2114	10	“	"	PUNCT
ftr-362	2114	11	[	[	X
ftr-362	2114	12	a]ny	a]ny	PROPN
ftr-362	2114	13	final	final	ADJ
ftr-362	2114	14	partnership	partnership	NOUN
ftr-362	2114	15	administrative	administrative	ADJ
ftr-362	2114	16	adjustment	adjustment	NOUN
ftr-362	2114	17	or	or	CCONJ
ftr-362	2114	18	judicial	judicial	ADJ
ftr-362	2114	19	determination	determination	NOUN
ftr-362	2114	20	...	...	PUNCT
ftr-362	2114	21	may	may	AUX
ftr-362	2114	22	include	include	VERB
ftr-362	2114	23	a	a	DET
ftr-362	2114	24	determination	determination	NOUN
ftr-362	2114	25	that	that	SCONJ
ftr-362	2114	26	the	the	DET
ftr-362	2114	27	entity	entity	NOUN
ftr-362	2114	28	is	be	AUX
ftr-362	2114	29	not	not	PART
ftr-362	2114	30	a	a	DET
ftr-362	2114	31	partnership	partnership	NOUN
ftr-362	2114	32	for	for	ADP
ftr-362	2114	33	such	such	ADJ
ftr-362	2114	34	taxable	taxable	ADJ
ftr-362	2114	35	year	year	NOUN
ftr-362	2114	36	.	.	PUNCT
ftr-362	2114	37	”	"	PUNCT
ftr-362	2115	1	the	the	DET
ftr-362	2115	2	court	court	NOUN
ftr-362	2115	3	of	of	ADP
ftr-362	2115	4	appeals	appeal	NOUN
ftr-362	2115	5	held	hold	VERB
ftr-362	2115	6	that	that	SCONJ
ftr-362	2115	7	the	the	DET
ftr-362	2115	8	regulation	regulation	NOUN
ftr-362	2115	9	was	be	AUX
ftr-362	2115	10	explicitly	explicitly	ADV
ftr-362	2115	11	authorized	authorize	VERB
ftr-362	2115	12	by	by	ADP
ftr-362	2115	13	§	§	PROPN
ftr-362	2115	14	6233	6233	NUM
ftr-362	2115	15	.	.	PUNCT
ftr-362	2116	1	a	a	DET
ftr-362	2116	2	partnership	partnership	NOUN
ftr-362	2116	3	item	item	NOUN
ftr-362	2116	4	is	be	AUX
ftr-362	2116	5	defined	define	VERB
ftr-362	2116	6	in	in	ADP
ftr-362	2116	7	§	§	PROPN
ftr-362	2116	8	6231(a)(3	6231(a)(3	NOUN
ftr-362	2116	9	)	)	PUNCT
ftr-362	2116	10	as	as	ADP
ftr-362	2116	11	an	an	DET
ftr-362	2116	12	item	item	NOUN
ftr-362	2116	13	required	require	VERB
ftr-362	2116	14	to	to	PART
ftr-362	2116	15	be	be	AUX
ftr-362	2116	16	taken	take	VERB
ftr-362	2116	17	into	into	ADP
ftr-362	2116	18	account	account	NOUN
ftr-362	2116	19	in	in	ADP
ftr-362	2116	20	determining	determine	VERB
ftr-362	2116	21	the	the	DET
ftr-362	2116	22	partnership	partnership	NOUN
ftr-362	2116	23	’s	’s	PART
ftr-362	2116	24	income	income	NOUN
ftr-362	2116	25	under	under	ADP
ftr-362	2116	26	subtitle	subtitle	NOUN
ftr-362	2116	27	a	a	PRON
ftr-362	2116	28	of	of	ADP
ftr-362	2116	29	the	the	DET
ftr-362	2116	30	code	code	NOUN
ftr-362	2116	31	that	that	PRON
ftr-362	2116	32	is	be	AUX
ftr-362	2116	33	identified	identify	VERB
ftr-362	2116	34	in	in	ADP
ftr-362	2116	35	regulations	regulation	NOUN
ftr-362	2116	36	as	as	ADP
ftr-362	2116	37	an	an	DET
ftr-362	2116	38	item	item	NOUN
ftr-362	2116	39	more	more	ADV
ftr-362	2116	40	appropriately	appropriately	ADV
ftr-362	2116	41	taken	take	VERB
ftr-362	2116	42	into	into	ADP
ftr-362	2116	43	account	account	NOUN
ftr-362	2116	44	at	at	ADP
ftr-362	2116	45	the	the	DET
ftr-362	2116	46	partnership	partnership	NOUN
ftr-362	2116	47	level	level	NOUN
ftr-362	2116	48	.	.	PUNCT
ftr-362	2117	1	the	the	DET
ftr-362	2117	2	court	court	NOUN
ftr-362	2117	3	indicated	indicate	VERB
ftr-362	2117	4	that	that	SCONJ
ftr-362	2117	5	,	,	PUNCT
ftr-362	2117	6	“	"	PUNCT
ftr-362	2117	7	logically	logically	ADV
ftr-362	2117	8	,	,	PUNCT
ftr-362	2117	9	it	it	PRON
ftr-362	2117	10	makes	make	VERB
ftr-362	2117	11	perfect	perfect	ADJ
ftr-362	2117	12	sense	sense	NOUN
ftr-362	2117	13	to	to	PART
ftr-362	2117	14	determine	determine	VERB
ftr-362	2117	15	whether	whether	SCONJ
ftr-362	2117	16	a	a	DET
ftr-362	2117	17	partnership	partnership	NOUN
ftr-362	2117	18	is	be	AUX
ftr-362	2117	19	a	a	DET
ftr-362	2117	20	sham	sham	NOUN
ftr-362	2117	21	at	at	ADP
ftr-362	2117	22	the	the	DET
ftr-362	2117	23	partnership	partnership	NOUN
ftr-362	2117	24	level	level	NOUN
ftr-362	2117	25	.	.	PUNCT
ftr-362	2118	1	a	a	DET
ftr-362	2118	2	partnership	partnership	NOUN
ftr-362	2118	3	can	can	AUX
ftr-362	2118	4	not	not	PART
ftr-362	2118	5	be	be	AUX
ftr-362	2118	6	a	a	DET
ftr-362	2118	7	sham	sham	NOUN
ftr-362	2118	8	with	with	ADP
ftr-362	2118	9	respect	respect	NOUN
ftr-362	2118	10	to	to	ADP
ftr-362	2118	11	one	one	NUM
ftr-362	2118	12	partner	partner	NOUN
ftr-362	2118	13	,	,	PUNCT
ftr-362	2118	14	but	but	CCONJ
ftr-362	2118	15	valid	valid	ADJ
ftr-362	2118	16	with	with	ADP
ftr-362	2118	17	respect	respect	NOUN
ftr-362	2118	18	to	to	ADP
ftr-362	2118	19	another	another	PRON
ftr-362	2118	20	.	.	PUNCT
ftr-362	2118	21	”	"	PUNCT
ftr-362	2119	1	however	however	ADV
ftr-362	2119	2	,	,	PUNCT
ftr-362	2119	3	the	the	DET
ftr-362	2119	4	appeals	appeal	NOUN
ftr-362	2119	5	court	court	NOUN
ftr-362	2119	6	concluded	conclude	VERB
ftr-362	2119	7	that	that	SCONJ
ftr-362	2119	8	the	the	DET
ftr-362	2119	9	partners	partner	NOUN
ftr-362	2119	10	’	'	PUNCT
ftr-362	2119	11	bases	basis	NOUN
ftr-362	2119	12	were	be	AUX
ftr-362	2119	13	affected	affect	VERB
ftr-362	2119	14	items	item	NOUN
ftr-362	2119	15	,	,	PUNCT
ftr-362	2119	16	not	not	PART
ftr-362	2119	17	partnership	partnership	NOUN
ftr-362	2119	18	items	item	NOUN
ftr-362	2119	19	,	,	PUNCT
ftr-362	2119	20	and	and	CCONJ
ftr-362	2119	21	that	that	SCONJ
ftr-362	2119	22	the	the	DET
ftr-362	2119	23	tax	tax	NOUN
ftr-362	2119	24	court	court	NOUN
ftr-362	2119	25	did	do	AUX
ftr-362	2119	26	not	not	PART
ftr-362	2119	27	have	have	VERB
ftr-362	2119	28	jurisdiction	jurisdiction	NOUN
ftr-362	2119	29	to	to	PART
ftr-362	2119	30	determine	determine	VERB
ftr-362	2119	31	the	the	DET
ftr-362	2119	32	partners	partner	NOUN
ftr-362	2119	33	’	'	PUNCT
ftr-362	2119	34	bases	basis	NOUN
ftr-362	2119	35	in	in	ADP
ftr-362	2119	36	the	the	DET
ftr-362	2119	37	partnership	partnership	NOUN
ftr-362	2119	38	proceeding	proceeding	NOUN
ftr-362	2119	39	.	.	PUNCT
ftr-362	2120	1	the	the	DET
ftr-362	2120	2	court	court	NOUN
ftr-362	2120	3	rejected	reject	VERB
ftr-362	2120	4	the	the	DET
ftr-362	2120	5	irs	irs	PROPN
ftr-362	2120	6	argument	argument	NOUN
ftr-362	2120	7	that	that	SCONJ
ftr-362	2120	8	the	the	DET
ftr-362	2120	9	tax	tax	NOUN
ftr-362	2120	10	court	court	NOUN
ftr-362	2120	11	had	have	AUX
ftr-362	2120	12	jurisdiction	jurisdiction	NOUN
ftr-362	2120	13	in	in	ADP
ftr-362	2120	14	the	the	DET
ftr-362	2120	15	partnership	partnership	NOUN
ftr-362	2120	16	proceeding	proceed	VERB
ftr-362	2120	17	to	to	PART
ftr-362	2120	18	determine	determine	VERB
ftr-362	2120	19	the	the	DET
ftr-362	2120	20	partners	partner	NOUN
ftr-362	2120	21	’	'	PUNCT
ftr-362	2120	22	outside	outside	ADJ
ftr-362	2120	23	basis	basis	NOUN
ftr-362	2120	24	as	as	ADP
ftr-362	2120	25	an	an	DET
ftr-362	2120	26	affected	affected	ADJ
ftr-362	2120	27	item	item	NOUN
ftr-362	2120	28	whose	whose	DET
ftr-362	2120	29	elements	element	NOUN
ftr-362	2120	30	are	be	AUX
ftr-362	2120	31	mainly	mainly	ADV
ftr-362	2120	32	determined	determine	VERB
ftr-362	2120	33	from	from	ADP
ftr-362	2120	34	partnership	partnership	NOUN
ftr-362	2120	35	items	item	NOUN
ftr-362	2120	36	.	.	PUNCT
ftr-362	2121	1	the	the	DET
ftr-362	2121	2	court	court	NOUN
ftr-362	2121	3	held	hold	VERB
ftr-362	2121	4	that	that	DET
ftr-362	2121	5	resolution	resolution	NOUN
ftr-362	2121	6	of	of	ADP
ftr-362	2121	7	the	the	DET
ftr-362	2121	8	affected	affect	VERB
ftr-362	2121	9	item	item	NOUN
ftr-362	2121	10	requires	require	VERB
ftr-362	2121	11	a	a	DET
ftr-362	2121	12	separate	separate	ADJ
ftr-362	2121	13	determination	determination	NOUN
ftr-362	2121	14	at	at	ADP
ftr-362	2121	15	the	the	DET
ftr-362	2121	16	partner	partner	NOUN
ftr-362	2121	17	level	level	NOUN
ftr-362	2121	18	even	even	ADV
ftr-362	2121	19	though	though	SCONJ
ftr-362	2121	20	the	the	DET
ftr-362	2121	21	affected	affected	ADJ
ftr-362	2121	22	item	item	NOUN
ftr-362	2121	23	could	could	AUX
ftr-362	2121	24	easily	easily	ADV
ftr-362	2121	25	be	be	AUX
ftr-362	2121	26	determined	determine	VERB
ftr-362	2121	27	in	in	ADP
ftr-362	2121	28	the	the	DET
ftr-362	2121	29	partnership	partnership	NOUN
ftr-362	2121	30	proceeding	proceeding	NOUN
ftr-362	2121	31	.	.	PUNCT
ftr-362	2122	1	finally	finally	ADV
ftr-362	2122	2	,	,	PUNCT
ftr-362	2122	3	the	the	DET
ftr-362	2122	4	court	court	NOUN
ftr-362	2122	5	of	of	ADP
ftr-362	2122	6	appeals	appeal	NOUN
ftr-362	2122	7	held	hold	VERB
ftr-362	2122	8	that	that	DET
ftr-362	2122	9	accuracy	accuracy	NOUN
ftr-362	2122	10	related	relate	VERB
ftr-362	2122	11	penalties	penalty	NOUN
ftr-362	2122	12	under	under	ADP
ftr-362	2122	13	§	§	PROPN
ftr-362	2122	14	6662(a	6662(a	NOUN
ftr-362	2122	15	)	)	PUNCT
ftr-362	2122	16	could	could	AUX
ftr-362	2122	17	not	not	PART
ftr-362	2122	18	be	be	AUX
ftr-362	2122	19	determined	determine	VERB
ftr-362	2122	20	without	without	ADP
ftr-362	2122	21	a	a	DET
ftr-362	2122	22	determination	determination	NOUN
ftr-362	2122	23	of	of	ADP
ftr-362	2122	24	the	the	DET
ftr-362	2122	25	partners	partner	NOUN
ftr-362	2122	26	’	'	PUNCT
ftr-362	2122	27	outside	outside	ADJ
ftr-362	2122	28	basis	basis	NOUN
ftr-362	2122	29	in	in	ADP
ftr-362	2122	30	a	a	DET
ftr-362	2122	31	partner	partner	NOUN
ftr-362	2122	32	level	level	NOUN
ftr-362	2122	33	proceeding	proceeding	NOUN
ftr-362	2122	34	and	and	CCONJ
ftr-362	2122	35	vacated	vacate	VERB
ftr-362	2122	36	and	and	CCONJ
ftr-362	2122	37	remanded	remand	VERB
ftr-362	2122	38	the	the	DET
ftr-362	2122	39	tax	tax	NOUN
ftr-362	2122	40	court	court	NOUN
ftr-362	2122	41	’s	’s	PART
ftr-362	2122	42	determination	determination	NOUN
ftr-362	2122	43	of	of	ADP
ftr-362	2122	44	penalty	penalty	NOUN
ftr-362	2122	45	issues	issue	NOUN
ftr-362	2122	46	.	.	PUNCT
ftr-362	2123	1	b.	b.	PROPN
ftr-362	2123	2	on	on	ADP
ftr-362	2123	3	remand	remand	NOUN
ftr-362	2123	4	,	,	PUNCT
ftr-362	2123	5	the	the	DET
ftr-362	2123	6	tax	tax	NOUN
ftr-362	2123	7	court	court	NOUN
ftr-362	2123	8	disavowed	disavow	VERB
ftr-362	2123	9	jurisdiction	jurisdiction	NOUN
ftr-362	2123	10	over	over	ADP
ftr-362	2123	11	penalties	penalty	NOUN
ftr-362	2123	12	in	in	ADP
ftr-362	2123	13	the	the	DET
ftr-362	2123	14	partnership	partnership	NOUN
ftr-362	2123	15	-	-	PUNCT
ftr-362	2123	16	level	level	NOUN
ftr-362	2123	17	proceeding	proceeding	NOUN
ftr-362	2123	18	.	.	PUNCT
ftr-362	2124	1	petaluma	petaluma	PROPN
ftr-362	2124	2	fx	fx	PROPN
ftr-362	2124	3	partners	partner	NOUN
ftr-362	2124	4	,	,	PUNCT
ftr-362	2124	5	llc	llc	PROPN
ftr-362	2124	6	v.	v.	PROPN
ftr-362	2124	7	commissioner	commissioner	PROPN
ftr-362	2124	8	,	,	PUNCT
ftr-362	2125	1	135	135	NUM
ftr-362	2125	2	t.	t.	PROPN
ftr-362	2125	3	c.	c.	PROPN
ftr-362	2125	4	no	no	PROPN
ftr-362	2125	5	.	.	PROPN
ftr-362	2125	6	29	29	NUM
ftr-362	2125	7	(	(	PUNCT
ftr-362	2125	8	12/15/10	12/15/10	NUM
ftr-362	2125	9	)	)	PUNCT
ftr-362	2125	10	.	.	PUNCT
ftr-362	2126	1	the	the	DET
ftr-362	2126	2	court	court	NOUN
ftr-362	2126	3	(	(	PUNCT
ftr-362	2126	4	judge	judge	NOUN
ftr-362	2126	5	goeke	goeke	ADJ
ftr-362	2126	6	)	)	PUNCT
ftr-362	2126	7	held	hold	VERB
ftr-362	2126	8	that	that	SCONJ
ftr-362	2126	9	in	in	ADP
ftr-362	2126	10	light	light	NOUN
ftr-362	2126	11	of	of	ADP
ftr-362	2126	12	the	the	DET
ftr-362	2126	13	court	court	NOUN
ftr-362	2126	14	of	of	ADP
ftr-362	2126	15	appeals	appeal	NOUN
ftr-362	2126	16	holding	hold	VERB
ftr-362	2126	17	that	that	SCONJ
ftr-362	2126	18	determination	determination	NOUN
ftr-362	2126	19	of	of	ADP
ftr-362	2126	20	adjustments	adjustment	NOUN
ftr-362	2126	21	attributable	attributable	ADJ
ftr-362	2126	22	to	to	ADP
ftr-362	2126	23	the	the	DET
ftr-362	2126	24	partner	partner	NOUN
ftr-362	2126	25	’s	’s	NOUN
ftr-362	2126	26	outside	outside	ADJ
ftr-362	2126	27	basis	basis	NOUN
ftr-362	2126	28	is	be	AUX
ftr-362	2126	29	an	an	DET
ftr-362	2126	30	670	670	NUM
ftr-362	2126	31	florida	florida	PROPN
ftr-362	2126	32	tax	tax	NOUN
ftr-362	2126	33	review	review	NOUN
ftr-362	2127	1	[	[	X
ftr-362	2127	2	vol	vol	NOUN
ftr-362	2127	3	.	.	PUNCT
ftr-362	2128	1	10:9	10:9	NUM
ftr-362	2128	2	affected	affected	ADJ
ftr-362	2128	3	item	item	NOUN
ftr-362	2128	4	properly	properly	ADV
ftr-362	2128	5	addressed	address	VERB
ftr-362	2128	6	in	in	ADP
ftr-362	2128	7	individual	individual	ADJ
ftr-362	2128	8	partner	partner	NOUN
ftr-362	2128	9	level	level	NOUN
ftr-362	2128	10	proceedings	proceeding	NOUN
ftr-362	2128	11	,	,	PUNCT
ftr-362	2128	12	any	any	DET
ftr-362	2128	13	§	§	PROPN
ftr-362	2128	14	6662	6662	NUM
ftr-362	2128	15	penalties	penalty	NOUN
ftr-362	2128	16	must	must	AUX
ftr-362	2128	17	also	also	ADV
ftr-362	2128	18	be	be	AUX
ftr-362	2128	19	determined	determine	VERB
ftr-362	2128	20	at	at	ADP
ftr-362	2128	21	the	the	DET
ftr-362	2128	22	partner	partner	NOUN
ftr-362	2128	23	-	-	PUNCT
ftr-362	2128	24	level	level	NOUN
ftr-362	2128	25	proceeding	proceeding	NOUN
ftr-362	2128	26	and	and	CCONJ
ftr-362	2128	27	that	that	SCONJ
ftr-362	2128	28	the	the	DET
ftr-362	2128	29	tax	tax	NOUN
ftr-362	2128	30	court	court	NOUN
ftr-362	2128	31	had	have	VERB
ftr-362	2128	32	no	no	DET
ftr-362	2128	33	jurisdiction	jurisdiction	NOUN
ftr-362	2128	34	to	to	PART
ftr-362	2128	35	assess	assess	VERB
ftr-362	2128	36	the	the	DET
ftr-362	2128	37	penalties	penalty	NOUN
ftr-362	2128	38	.	.	PUNCT
ftr-362	2129	1	the	the	DET
ftr-362	2129	2	court	court	NOUN
ftr-362	2129	3	rejected	reject	VERB
ftr-362	2129	4	the	the	DET
ftr-362	2129	5	irs	irs	PROPN
ftr-362	2129	6	argument	argument	NOUN
ftr-362	2129	7	that	that	SCONJ
ftr-362	2129	8	the	the	DET
ftr-362	2129	9	penalties	penalty	NOUN
ftr-362	2129	10	proceeded	proceed	VERB
ftr-362	2129	11	from	from	ADP
ftr-362	2129	12	the	the	DET
ftr-362	2129	13	partner	partner	NOUN
ftr-362	2129	14	-	-	PUNCT
ftr-362	2129	15	level	level	NOUN
ftr-362	2129	16	determination	determination	NOUN
ftr-362	2129	17	that	that	SCONJ
ftr-362	2129	18	the	the	DET
ftr-362	2129	19	partnership	partnership	NOUN
ftr-362	2129	20	was	be	AUX
ftr-362	2129	21	a	a	DET
ftr-362	2129	22	sham	sham	NOUN
ftr-362	2129	23	,	,	PUNCT
ftr-362	2129	24	thereby	thereby	ADV
ftr-362	2129	25	providing	provide	VERB
ftr-362	2129	26	jurisdiction	jurisdiction	NOUN
ftr-362	2129	27	for	for	ADP
ftr-362	2129	28	the	the	DET
ftr-362	2129	29	tax	tax	NOUN
ftr-362	2129	30	court	court	NOUN
ftr-362	2129	31	to	to	PART
ftr-362	2129	32	determine	determine	VERB
ftr-362	2129	33	the	the	DET
ftr-362	2129	34	negligence	negligence	NOUN
ftr-362	2129	35	penalty	penalty	NOUN
ftr-362	2129	36	.	.	PUNCT
ftr-362	2130	1	the	the	DET
ftr-362	2130	2	tax	tax	NOUN
ftr-362	2130	3	court	court	NOUN
ftr-362	2130	4	held	hold	VERB
ftr-362	2130	5	that	that	SCONJ
ftr-362	2130	6	if	if	SCONJ
ftr-362	2130	7	a	a	DET
ftr-362	2130	8	penalty	penalty	NOUN
ftr-362	2130	9	“	"	PUNCT
ftr-362	2130	10	does	do	AUX
ftr-362	2130	11	not	not	PART
ftr-362	2130	12	relate	relate	VERB
ftr-362	2130	13	directly	directly	ADV
ftr-362	2130	14	to	to	ADP
ftr-362	2130	15	a	a	DET
ftr-362	2130	16	numerical	numerical	ADJ
ftr-362	2130	17	adjustment	adjustment	NOUN
ftr-362	2130	18	to	to	ADP
ftr-362	2130	19	a	a	DET
ftr-362	2130	20	partnership	partnership	NOUN
ftr-362	2130	21	item	item	NOUN
ftr-362	2130	22	,	,	PUNCT
ftr-362	2130	23	it	it	PRON
ftr-362	2130	24	is	be	AUX
ftr-362	2130	25	beyond	beyond	ADP
ftr-362	2130	26	our	our	PRON
ftr-362	2130	27	jurisdiction	jurisdiction	NOUN
ftr-362	2130	28	.	.	PUNCT
ftr-362	2131	1	in	in	ADP
ftr-362	2131	2	this	this	DET
ftr-362	2131	3	case	case	NOUN
ftr-362	2131	4	there	there	PRON
ftr-362	2131	5	are	be	VERB
ftr-362	2131	6	no	no	DET
ftr-362	2131	7	such	such	ADJ
ftr-362	2131	8	adjustments	adjustment	NOUN
ftr-362	2131	9	to	to	PART
ftr-362	2131	10	which	which	PRON
ftr-362	2131	11	a	a	DET
ftr-362	2131	12	penalty	penalty	NOUN
ftr-362	2131	13	can	can	AUX
ftr-362	2131	14	apply	apply	VERB
ftr-362	2131	15	.	.	PUNCT
ftr-362	2131	16	”	"	PUNCT
ftr-362	2132	1	judge	judge	PROPN
ftr-362	2132	2	halpern	halpern	PROPN
ftr-362	2132	3	dissented	dissent	VERB
ftr-362	2132	4	,	,	PUNCT
ftr-362	2132	5	asserting	assert	VERB
ftr-362	2132	6	that	that	SCONJ
ftr-362	2132	7	the	the	DET
ftr-362	2132	8	tax	tax	NOUN
ftr-362	2132	9	court	court	NOUN
ftr-362	2132	10	could	could	AUX
ftr-362	2132	11	reconsider	reconsider	VERB
ftr-362	2132	12	the	the	DET
ftr-362	2132	13	penalty	penalty	NOUN
ftr-362	2132	14	on	on	ADP
ftr-362	2132	15	grounds	ground	NOUN
ftr-362	2132	16	other	other	ADJ
ftr-362	2132	17	than	than	ADP
ftr-362	2132	18	the	the	DET
ftr-362	2132	19	partners	partner	NOUN
ftr-362	2132	20	’	'	PUNCT
ftr-362	2132	21	outside	outside	ADJ
ftr-362	2132	22	bases	basis	NOUN
ftr-362	2132	23	under	under	ADP
ftr-362	2132	24	the	the	DET
ftr-362	2132	25	court	court	NOUN
ftr-362	2132	26	’s	’s	PART
ftr-362	2132	27	initial	initial	ADJ
ftr-362	2132	28	findings	finding	NOUN
ftr-362	2132	29	that	that	SCONJ
ftr-362	2132	30	the	the	DET
ftr-362	2132	31	partnership	partnership	NOUN
ftr-362	2132	32	was	be	AUX
ftr-362	2132	33	a	a	DET
ftr-362	2132	34	sham	sham	NOUN
ftr-362	2132	35	and	and	CCONJ
ftr-362	2132	36	did	do	AUX
ftr-362	2132	37	not	not	PART
ftr-362	2132	38	provide	provide	VERB
ftr-362	2132	39	the	the	DET
ftr-362	2132	40	basis	basis	NOUN
ftr-362	2132	41	increase	increase	NOUN
ftr-362	2132	42	claimed	claim	VERB
ftr-362	2132	43	by	by	ADP
ftr-362	2132	44	the	the	DET
ftr-362	2132	45	partners	partner	NOUN
ftr-362	2132	46	.	.	PUNCT
ftr-362	2133	1	a	a	DET
ftr-362	2133	2	dissent	dissent	NOUN
ftr-362	2133	3	by	by	ADP
ftr-362	2133	4	judge	judge	NOUN
ftr-362	2133	5	marvel	marvel	NOUN
ftr-362	2133	6	(	(	PUNCT
ftr-362	2133	7	joined	join	VERB
ftr-362	2133	8	by	by	ADP
ftr-362	2133	9	three	three	NUM
ftr-362	2133	10	others	other	NOUN
ftr-362	2133	11	)	)	PUNCT
ftr-362	2133	12	argued	argue	VERB
ftr-362	2133	13	that	that	SCONJ
ftr-362	2133	14	the	the	DET
ftr-362	2133	15	tax	tax	NOUN
ftr-362	2133	16	court	court	NOUN
ftr-362	2133	17	has	have	VERB
ftr-362	2133	18	jurisdiction	jurisdiction	NOUN
ftr-362	2133	19	to	to	PART
ftr-362	2133	20	determine	determine	VERB
ftr-362	2133	21	the	the	DET
ftr-362	2133	22	imposition	imposition	NOUN
ftr-362	2133	23	of	of	ADP
ftr-362	2133	24	a	a	DET
ftr-362	2133	25	penalty	penalty	NOUN
ftr-362	2133	26	for	for	ADP
ftr-362	2133	27	negligence	negligence	NOUN
ftr-362	2133	28	related	relate	VERB
ftr-362	2133	29	to	to	ADP
ftr-362	2133	30	adjustment	adjustment	NOUN
ftr-362	2133	31	of	of	ADP
ftr-362	2133	32	a	a	DET
ftr-362	2133	33	partnership	partnership	NOUN
ftr-362	2133	34	item	item	NOUN
ftr-362	2133	35	in	in	ADP
ftr-362	2133	36	the	the	DET
ftr-362	2133	37	partnership	partnership	NOUN
ftr-362	2133	38	level	level	NOUN
ftr-362	2133	39	proceeding	proceeding	NOUN
ftr-362	2133	40	,	,	PUNCT
ftr-362	2133	41	but	but	CCONJ
ftr-362	2133	42	the	the	DET
ftr-362	2133	43	amount	amount	NOUN
ftr-362	2133	44	of	of	ADP
ftr-362	2133	45	the	the	DET
ftr-362	2133	46	individual	individual	ADJ
ftr-362	2133	47	penalty	penalty	NOUN
ftr-362	2133	48	depends	depend	VERB
ftr-362	2133	49	upon	upon	SCONJ
ftr-362	2133	50	a	a	DET
ftr-362	2133	51	computation	computation	NOUN
ftr-362	2133	52	at	at	ADP
ftr-362	2133	53	the	the	DET
ftr-362	2133	54	partner	partner	NOUN
ftr-362	2133	55	level	level	NOUN
ftr-362	2133	56	.	.	PUNCT
ftr-362	2134	1	2	2	X
ftr-362	2134	2	.	.	X
ftr-362	2134	3	partnership	partnership	NOUN
ftr-362	2134	4	audit	audit	NOUN
ftr-362	2134	5	rules	rule	NOUN
ftr-362	2134	6	extend	extend	VERB
ftr-362	2134	7	the	the	DET
ftr-362	2134	8	statute	statute	NOUN
ftr-362	2134	9	of	of	ADP
ftr-362	2134	10	limitations	limitation	NOUN
ftr-362	2134	11	.	.	PUNCT
ftr-362	2135	1	curr	curr	PROPN
ftr-362	2135	2	-	-	PUNCT
ftr-362	2135	3	spec	spec	PROPN
ftr-362	2135	4	partners	partner	NOUN
ftr-362	2135	5	,	,	PUNCT
ftr-362	2135	6	l.p	l.p	PROPN
ftr-362	2135	7	.	.	PROPN
ftr-362	2136	1	v.	v.	PROPN
ftr-362	2136	2	commissioner	commissioner	PROPN
ftr-362	2136	3	,	,	PUNCT
ftr-362	2136	4	579	579	NUM
ftr-362	2136	5	f.3d	f.3d	NUM
ftr-362	2136	6	391	391	NUM
ftr-362	2136	7	(	(	PUNCT
ftr-362	2136	8	5th	5th	ADJ
ftr-362	2136	9	cir	cir	NOUN
ftr-362	2136	10	.	.	PUNCT
ftr-362	2137	1	8/11/09	8/11/09	NUM
ftr-362	2137	2	)	)	PUNCT
ftr-362	2137	3	.	.	PUNCT
ftr-362	2138	1	section	section	NOUN
ftr-362	2138	2	6501(a	6501(a	NOUN
ftr-362	2138	3	)	)	PUNCT
ftr-362	2138	4	provides	provide	VERB
ftr-362	2138	5	a	a	DET
ftr-362	2138	6	three	three	NUM
ftr-362	2138	7	-	-	PUNCT
ftr-362	2138	8	year	year	NOUN
ftr-362	2138	9	statute	statute	NOUN
ftr-362	2138	10	of	of	ADP
ftr-362	2138	11	limitations	limitation	NOUN
ftr-362	2138	12	for	for	ADP
ftr-362	2138	13	assessing	assess	VERB
ftr-362	2138	14	tax	tax	NOUN
ftr-362	2138	15	deficiencies	deficiency	NOUN
ftr-362	2138	16	.	.	PUNCT
ftr-362	2139	1	section	section	NOUN
ftr-362	2139	2	6229(a	6229(a	NOUN
ftr-362	2139	3	)	)	PUNCT
ftr-362	2139	4	provides	provide	VERB
ftr-362	2139	5	that	that	SCONJ
ftr-362	2139	6	the	the	DET
ftr-362	2139	7	period	period	NOUN
ftr-362	2139	8	for	for	ADP
ftr-362	2139	9	assessing	assess	VERB
ftr-362	2139	10	a	a	DET
ftr-362	2139	11	deficiency	deficiency	NOUN
ftr-362	2139	12	attributable	attributable	ADJ
ftr-362	2139	13	to	to	ADP
ftr-362	2139	14	a	a	DET
ftr-362	2139	15	partnership	partnership	NOUN
ftr-362	2139	16	item	item	NOUN
ftr-362	2139	17	does	do	AUX
ftr-362	2139	18	not	not	PART
ftr-362	2139	19	expire	expire	VERB
ftr-362	2139	20	until	until	ADP
ftr-362	2139	21	three	three	NUM
ftr-362	2139	22	years	year	NOUN
ftr-362	2139	23	after	after	ADP
ftr-362	2139	24	the	the	DET
ftr-362	2139	25	later	later	NOUN
ftr-362	2139	26	of	of	ADP
ftr-362	2139	27	the	the	DET
ftr-362	2139	28	date	date	NOUN
ftr-362	2139	29	of	of	ADP
ftr-362	2139	30	a	a	DET
ftr-362	2139	31	partnership	partnership	NOUN
ftr-362	2139	32	return	return	NOUN
ftr-362	2139	33	or	or	CCONJ
ftr-362	2139	34	the	the	DET
ftr-362	2139	35	due	due	ADJ
ftr-362	2139	36	date	date	NOUN
ftr-362	2139	37	for	for	ADP
ftr-362	2139	38	the	the	DET
ftr-362	2139	39	partnership	partnership	NOUN
ftr-362	2139	40	return	return	NOUN
ftr-362	2139	41	.	.	PUNCT
ftr-362	2140	1	the	the	DET
ftr-362	2140	2	irs	irs	PROPN
ftr-362	2140	3	issued	issue	VERB
ftr-362	2140	4	an	an	DET
ftr-362	2140	5	fpaa	fpaa	NOUN
ftr-362	2140	6	disallowing	disallow	VERB
ftr-362	2140	7	claimed	claim	VERB
ftr-362	2140	8	partnership	partnership	NOUN
ftr-362	2140	9	losses	loss	NOUN
ftr-362	2140	10	four	four	NUM
ftr-362	2140	11	years	year	NOUN
ftr-362	2140	12	after	after	SCONJ
ftr-362	2140	13	the	the	DET
ftr-362	2140	14	partnership	partnership	NOUN
ftr-362	2140	15	return	return	NOUN
ftr-362	2140	16	was	be	AUX
ftr-362	2140	17	filed	file	VERB
ftr-362	2140	18	,	,	PUNCT
ftr-362	2140	19	and	and	CCONJ
ftr-362	2140	20	assessed	assess	VERB
ftr-362	2140	21	deficiencies	deficiency	NOUN
ftr-362	2140	22	against	against	ADP
ftr-362	2140	23	the	the	DET
ftr-362	2140	24	partners	partner	NOUN
ftr-362	2140	25	for	for	ADP
ftr-362	2140	26	years	year	NOUN
ftr-362	2140	27	into	into	ADP
ftr-362	2140	28	which	which	PRON
ftr-362	2140	29	the	the	DET
ftr-362	2140	30	losses	loss	NOUN
ftr-362	2140	31	were	be	AUX
ftr-362	2140	32	carried	carry	VERB
ftr-362	2140	33	forward	forward	ADV
ftr-362	2140	34	.	.	PUNCT
ftr-362	2141	1	the	the	DET
ftr-362	2141	2	assessment	assessment	NOUN
ftr-362	2141	3	to	to	ADP
ftr-362	2141	4	individual	individual	ADJ
ftr-362	2141	5	losses	loss	NOUN
ftr-362	2141	6	disallowing	disallow	VERB
ftr-362	2141	7	the	the	DET
ftr-362	2141	8	loss	loss	NOUN
ftr-362	2141	9	carryforwards	carryforward	NOUN
ftr-362	2141	10	were	be	AUX
ftr-362	2141	11	within	within	ADP
ftr-362	2141	12	the	the	DET
ftr-362	2141	13	three	three	NUM
ftr-362	2141	14	-	-	PUNCT
ftr-362	2141	15	year	year	NOUN
ftr-362	2141	16	statute	statute	NOUN
ftr-362	2141	17	of	of	ADP
ftr-362	2141	18	limitations	limitation	NOUN
ftr-362	2141	19	applicable	applicable	ADJ
ftr-362	2141	20	to	to	ADP
ftr-362	2141	21	the	the	DET
ftr-362	2141	22	partners	partner	NOUN
ftr-362	2141	23	’	'	PUNCT
ftr-362	2141	24	returns	return	NOUN
ftr-362	2141	25	.	.	PUNCT
ftr-362	2142	1	the	the	DET
ftr-362	2142	2	fifth	fifth	ADJ
ftr-362	2142	3	circuit	circuit	NOUN
ftr-362	2142	4	affirmed	affirm	VERB
ftr-362	2142	5	the	the	DET
ftr-362	2142	6	tax	tax	NOUN
ftr-362	2142	7	court	court	NOUN
ftr-362	2142	8	holding	hold	VERB
ftr-362	2142	9	that	that	SCONJ
ftr-362	2142	10	§	§	PROPN
ftr-362	2142	11	6229(a	6229(a	NOUN
ftr-362	2142	12	)	)	PUNCT
ftr-362	2142	13	does	do	AUX
ftr-362	2142	14	not	not	PART
ftr-362	2142	15	establish	establish	VERB
ftr-362	2142	16	an	an	DET
ftr-362	2142	17	independent	independent	ADJ
ftr-362	2142	18	three	three	NUM
ftr-362	2142	19	-	-	PUNCT
ftr-362	2142	20	year	year	NOUN
ftr-362	2142	21	statute	statute	NOUN
ftr-362	2142	22	of	of	ADP
ftr-362	2142	23	limitations	limitation	NOUN
ftr-362	2142	24	with	with	ADP
ftr-362	2142	25	respect	respect	NOUN
ftr-362	2142	26	to	to	ADP
ftr-362	2142	27	partnership	partnership	NOUN
ftr-362	2142	28	items	item	NOUN
ftr-362	2142	29	,	,	PUNCT
ftr-362	2142	30	but	but	CCONJ
ftr-362	2142	31	merely	merely	ADV
ftr-362	2142	32	extends	extend	VERB
ftr-362	2142	33	the	the	DET
ftr-362	2142	34	limitations	limitation	NOUN
ftr-362	2142	35	period	period	NOUN
ftr-362	2142	36	of	of	ADP
ftr-362	2142	37	§	§	PROPN
ftr-362	2142	38	6501(a	6501(a	PROPN
ftr-362	2142	39	)	)	PUNCT
ftr-362	2142	40	.	.	PUNCT
ftr-362	2143	1	thus	thus	ADV
ftr-362	2143	2	,	,	PUNCT
ftr-362	2143	3	assessment	assessment	NOUN
ftr-362	2143	4	of	of	ADP
ftr-362	2143	5	a	a	DET
ftr-362	2143	6	deficiency	deficiency	NOUN
ftr-362	2143	7	against	against	ADP
ftr-362	2143	8	partner	partner	NOUN
ftr-362	2143	9	’s	’s	PART
ftr-362	2143	10	whose	whose	DET
ftr-362	2143	11	individual	individual	ADJ
ftr-362	2143	12	return	return	NOUN
ftr-362	2143	13	remains	remain	VERB
ftr-362	2143	14	open	open	ADJ
ftr-362	2143	15	is	be	AUX
ftr-362	2143	16	not	not	PART
ftr-362	2143	17	barred	bar	VERB
ftr-362	2143	18	by	by	ADP
ftr-362	2143	19	any	any	DET
ftr-362	2143	20	limitation	limitation	NOUN
ftr-362	2143	21	period	period	NOUN
ftr-362	2143	22	in	in	ADP
ftr-362	2143	23	§	§	PROPN
ftr-362	2143	24	6229(a	6229(a	NOUN
ftr-362	2143	25	)	)	PUNCT
ftr-362	2143	26	.	.	PUNCT
ftr-362	2144	1	a.	a.	NOUN
ftr-362	2145	1	the	the	DET
ftr-362	2145	2	tax	tax	NOUN
ftr-362	2145	3	court	court	NOUN
ftr-362	2145	4	agrees	agree	VERB
ftr-362	2145	5	.	.	PUNCT
ftr-362	2146	1	lvi	lvi	PROPN
ftr-362	2146	2	investors	investors	PROPN
ftr-362	2146	3	,	,	PUNCT
ftr-362	2146	4	llc	llc	PROPN
ftr-362	2146	5	v.	v.	PROPN
ftr-362	2146	6	commissioner	commissioner	PROPN
ftr-362	2146	7	,	,	PUNCT
ftr-362	2146	8	t.c	t.c	PROPN
ftr-362	2146	9	.	.	PROPN
ftr-362	2146	10	memo	memo	NOUN
ftr-362	2146	11	.	.	PUNCT
ftr-362	2147	1	2009	2009	NUM
ftr-362	2147	2	-	-	SYM
ftr-362	2147	3	254	254	NUM
ftr-362	2147	4	(	(	PUNCT
ftr-362	2147	5	11/9/09	11/9/09	NUM
ftr-362	2147	6	)	)	PUNCT
ftr-362	2147	7	.	.	PUNCT
ftr-362	2148	1	the	the	DET
ftr-362	2148	2	court	court	NOUN
ftr-362	2148	3	(	(	PUNCT
ftr-362	2148	4	judge	judge	PROPN
ftr-362	2148	5	nims	nims	PROPN
ftr-362	2148	6	)	)	PUNCT
ftr-362	2148	7	followed	follow	VERB
ftr-362	2148	8	its	its	PRON
ftr-362	2148	9	holding	holding	NOUN
ftr-362	2148	10	in	in	ADP
ftr-362	2148	11	curr	curr	PROPN
ftr-362	2148	12	-	-	PUNCT
ftr-362	2148	13	spec	spec	PROPN
ftr-362	2148	14	partners	partner	NOUN
ftr-362	2148	15	as	as	SCONJ
ftr-362	2148	16	affirmed	affirm	VERB
ftr-362	2148	17	by	by	ADP
ftr-362	2148	18	the	the	DET
ftr-362	2148	19	fifth	fifth	ADJ
ftr-362	2148	20	circuit	circuit	NOUN
ftr-362	2148	21	.	.	PUNCT
ftr-362	2149	1	section	section	NOUN
ftr-362	2149	2	6501(a	6501(a	NOUN
ftr-362	2149	3	)	)	PUNCT
ftr-362	2149	4	provides	provide	VERB
ftr-362	2149	5	a	a	DET
ftr-362	2149	6	three	three	NUM
ftr-362	2149	7	year	year	NOUN
ftr-362	2149	8	assessment	assessment	NOUN
ftr-362	2149	9	period	period	NOUN
ftr-362	2149	10	after	after	SCONJ
ftr-362	2149	11	an	an	DET
ftr-362	2149	12	individual	individual	NOUN
ftr-362	2149	13	’s	’s	PART
ftr-362	2149	14	return	return	NOUN
ftr-362	2149	15	is	be	AUX
ftr-362	2149	16	filed	file	VERB
ftr-362	2149	17	.	.	PUNCT
ftr-362	2150	1	section	section	NOUN
ftr-362	2150	2	6229(a	6229(a	PROPN
ftr-362	2150	3	)	)	PUNCT
ftr-362	2150	4	provides	provide	VERB
ftr-362	2150	5	that	that	SCONJ
ftr-362	2150	6	the	the	DET
ftr-362	2150	7	period	period	NOUN
ftr-362	2150	8	for	for	ADP
ftr-362	2150	9	assessing	assess	VERB
ftr-362	2150	10	any	any	DET
ftr-362	2150	11	tax	tax	NOUN
ftr-362	2150	12	attributable	attributable	ADJ
ftr-362	2150	13	to	to	ADP
ftr-362	2150	14	a	a	DET
ftr-362	2150	15	partnership	partnership	NOUN
ftr-362	2150	16	item	item	NOUN
ftr-362	2150	17	or	or	CCONJ
ftr-362	2150	18	an	an	DET
ftr-362	2150	19	affected	affected	ADJ
ftr-362	2150	20	item	item	NOUN
ftr-362	2150	21	expires	expire	VERB
ftr-362	2150	22	three	three	NUM
ftr-362	2150	23	years	year	NOUN
ftr-362	2150	24	after	after	ADP
ftr-362	2150	25	the	the	DET
ftr-362	2150	26	latter	latter	NOUN
ftr-362	2150	27	of	of	ADP
ftr-362	2150	28	the	the	DET
ftr-362	2150	29	due	due	ADJ
ftr-362	2150	30	date	date	NOUN
ftr-362	2150	31	of	of	ADP
ftr-362	2150	32	the	the	DET
ftr-362	2150	33	partnership	partnership	NOUN
ftr-362	2150	34	return	return	NOUN
ftr-362	2150	35	or	or	CCONJ
ftr-362	2150	36	the	the	DET
ftr-362	2150	37	date	date	NOUN
ftr-362	2150	38	the	the	DET
ftr-362	2150	39	partnership	partnership	NOUN
ftr-362	2150	40	return	return	NOUN
ftr-362	2150	41	was	be	AUX
ftr-362	2150	42	filed	file	VERB
ftr-362	2150	43	..	..	PUNCT
ftr-362	2150	44	the	the	DET
ftr-362	2150	45	court	court	NOUN
ftr-362	2150	46	held	hold	VERB
ftr-362	2150	47	that	that	SCONJ
ftr-362	2150	48	§	§	PROPN
ftr-362	2150	49	6229	6229	NUM
ftr-362	2150	50	does	do	AUX
ftr-362	2150	51	not	not	PART
ftr-362	2150	52	override	override	VERB
ftr-362	2150	53	§	§	PROPN
ftr-362	2150	54	6501	6501	NUM
ftr-362	2150	55	and	and	CCONJ
ftr-362	2150	56	2011	2011	NUM
ftr-362	2150	57	]	]	PUNCT
ftr-362	2150	58	recent	recent	ADJ
ftr-362	2150	59	developments	development	NOUN
ftr-362	2150	60	in	in	ADP
ftr-362	2150	61	federal	federal	ADJ
ftr-362	2150	62	income	income	NOUN
ftr-362	2150	63	taxation	taxation	NOUN
ftr-362	2150	64	671	671	NUM
ftr-362	2150	65	instead	instead	ADV
ftr-362	2150	66	sets	set	VERB
ftr-362	2150	67	a	a	DET
ftr-362	2150	68	minimum	minimum	ADJ
ftr-362	2150	69	limitations	limitation	NOUN
ftr-362	2150	70	period	period	NOUN
ftr-362	2150	71	that	that	PRON
ftr-362	2150	72	may	may	AUX
ftr-362	2150	73	extend	extend	VERB
ftr-362	2150	74	the	the	DET
ftr-362	2150	75	§	§	PROPN
ftr-362	2150	76	6501(a	6501(a	NOUN
ftr-362	2150	77	)	)	PUNCT
ftr-362	2150	78	period	period	NOUN
ftr-362	2150	79	.	.	PUNCT
ftr-362	2151	1	b.	b.	PROPN
ftr-362	2151	2	as	as	SCONJ
ftr-362	2151	3	does	do	VERB
ftr-362	2151	4	the	the	DET
ftr-362	2151	5	eastern	eastern	ADJ
ftr-362	2151	6	district	district	PROPN
ftr-362	2151	7	of	of	ADP
ftr-362	2151	8	texas	texas	PROPN
ftr-362	2151	9	.	.	PUNCT
ftr-362	2152	1	bemont	bemont	PROPN
ftr-362	2152	2	investments	investments	PROPN
ftr-362	2152	3	,	,	PUNCT
ftr-362	2152	4	llc	llc	PROPN
ftr-362	2152	5	v.	v.	PROPN
ftr-362	2152	6	united	united	PROPN
ftr-362	2152	7	states	states	PROPN
ftr-362	2152	8	,	,	PUNCT
ftr-362	2152	9	105	105	NUM
ftr-362	2152	10	a.f.t.r2d	a.f.t.r2d	NOUN
ftr-362	2152	11	2010	2010	NUM
ftr-362	2152	12	-	-	SYM
ftr-362	2152	13	1256	1256	NUM
ftr-362	2152	14	(	(	PUNCT
ftr-362	2152	15	e.d	e.d	PROPN
ftr-362	2152	16	.	.	PROPN
ftr-362	2152	17	tex	tex	PROPN
ftr-362	2152	18	.	.	PROPN
ftr-362	2152	19	3/5/10	3/5/10	NUM
ftr-362	2152	20	)	)	PUNCT
ftr-362	2152	21	.	.	PUNCT
ftr-362	2153	1	on	on	ADP
ftr-362	2153	2	taxpayer	taxpayer	PROPN
ftr-362	2153	3	’s	’s	PART
ftr-362	2153	4	motion	motion	NOUN
ftr-362	2153	5	for	for	ADP
ftr-362	2153	6	partial	partial	ADJ
ftr-362	2153	7	summary	summary	NOUN
ftr-362	2153	8	judgment	judgment	NOUN
ftr-362	2153	9	on	on	ADP
ftr-362	2153	10	the	the	DET
ftr-362	2153	11	statute	statute	NOUN
ftr-362	2153	12	of	of	ADP
ftr-362	2153	13	limitations	limitation	NOUN
ftr-362	2153	14	,	,	PUNCT
ftr-362	2153	15	magistrate	magistrate	PROPN
ftr-362	2153	16	judge	judge	PROPN
ftr-362	2153	17	bush	bush	PROPN
ftr-362	2153	18	held	hold	VERB
ftr-362	2153	19	that	that	SCONJ
ftr-362	2153	20	curr	curr	PROPN
ftr-362	2153	21	-	-	PUNCT
ftr-362	2153	22	spec	spec	PROPN
ftr-362	2153	23	partners	partner	NOUN
ftr-362	2153	24	required	require	VERB
ftr-362	2153	25	that	that	SCONJ
ftr-362	2153	26	the	the	DET
ftr-362	2153	27	motion	motion	NOUN
ftr-362	2153	28	be	be	AUX
ftr-362	2153	29	denied	deny	VERB
ftr-362	2153	30	.	.	PUNCT
ftr-362	2154	1	(	(	PUNCT
ftr-362	2154	2	1	1	X
ftr-362	2154	3	)	)	PUNCT
ftr-362	2154	4	in	in	ADP
ftr-362	2154	5	another	another	DET
ftr-362	2154	6	motion	motion	NOUN
ftr-362	2154	7	decided	decide	VERB
ftr-362	2154	8	on	on	ADP
ftr-362	2154	9	the	the	DET
ftr-362	2154	10	same	same	ADJ
ftr-362	2154	11	day	day	NOUN
ftr-362	2154	12	,	,	PUNCT
ftr-362	2154	13	magistrate	magistrate	PROPN
ftr-362	2154	14	judge	judge	PROPN
ftr-362	2154	15	bush	bush	PROPN
ftr-362	2154	16	decided	decide	VERB
ftr-362	2154	17	that	that	SCONJ
ftr-362	2154	18	taxpayer	taxpayer	NOUN
ftr-362	2154	19	’s	’s	PART
ftr-362	2154	20	expert	expert	ADJ
ftr-362	2154	21	witness	witness	NOUN
ftr-362	2154	22	david	david	PROPN
ftr-362	2154	23	weisbach	weisbach	NOUN
ftr-362	2154	24	may	may	AUX
ftr-362	2154	25	testify	testify	VERB
ftr-362	2154	26	as	as	ADP
ftr-362	2154	27	to	to	ADP
ftr-362	2154	28	whether	whether	SCONJ
ftr-362	2154	29	the	the	DET
ftr-362	2154	30	tax	tax	NOUN
ftr-362	2154	31	opinions	opinion	NOUN
ftr-362	2154	32	received	receive	VERB
ftr-362	2154	33	complied	comply	VERB
ftr-362	2154	34	with	with	ADP
ftr-362	2154	35	applicable	applicable	ADJ
ftr-362	2154	36	tax	tax	NOUN
ftr-362	2154	37	opinion	opinion	NOUN
ftr-362	2154	38	standards	standard	NOUN
ftr-362	2154	39	and	and	CCONJ
ftr-362	2154	40	whether	whether	SCONJ
ftr-362	2154	41	they	they	PRON
ftr-362	2154	42	complied	comply	VERB
ftr-362	2154	43	with	with	ADP
ftr-362	2154	44	circular	circular	ADJ
ftr-362	2154	45	230	230	NUM
ftr-362	2154	46	,	,	PUNCT
ftr-362	2154	47	but	but	CCONJ
ftr-362	2154	48	not	not	PART
ftr-362	2154	49	as	as	ADP
ftr-362	2154	50	to	to	ADP
ftr-362	2154	51	whether	whether	SCONJ
ftr-362	2154	52	taxpayer	taxpayer	NOUN
ftr-362	2154	53	’s	’s	PART
ftr-362	2154	54	actions	action	NOUN
ftr-362	2154	55	were	be	AUX
ftr-362	2154	56	reasonable	reasonable	ADJ
ftr-362	2154	57	(	(	PUNCT
ftr-362	2154	58	which	which	PRON
ftr-362	2154	59	is	be	AUX
ftr-362	2154	60	a	a	DET
ftr-362	2154	61	matter	matter	NOUN
ftr-362	2154	62	for	for	ADP
ftr-362	2154	63	the	the	DET
ftr-362	2154	64	court	court	NOUN
ftr-362	2154	65	)	)	PUNCT
ftr-362	2154	66	.	.	PUNCT
ftr-362	2155	1	3	3	X
ftr-362	2155	2	.	.	X
ftr-362	2155	3	krause	krause	PROPN
ftr-362	2155	4	v.	v.	PROPN
ftr-362	2155	5	united	united	PROPN
ftr-362	2155	6	states	states	PROPN
ftr-362	2155	7	,	,	PUNCT
ftr-362	2155	8	105	105	NUM
ftr-362	2155	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2155	10	2010	2010	NUM
ftr-362	2155	11	-	-	SYM
ftr-362	2155	12	1899	1899	NUM
ftr-362	2155	13	(	(	PUNCT
ftr-362	2155	14	w.d	w.d	PROPN
ftr-362	2155	15	.	.	PUNCT
ftr-362	2156	1	tex	tex	PROPN
ftr-362	2156	2	.	.	PROPN
ftr-362	2156	3	1/22/10	1/22/10	NUM
ftr-362	2156	4	)	)	PUNCT
ftr-362	2156	5	.	.	PUNCT
ftr-362	2157	1	partners	partner	NOUN
ftr-362	2157	2	who	who	PRON
ftr-362	2157	3	did	do	AUX
ftr-362	2157	4	n’t	not	PART
ftr-362	2157	5	contest	contest	VERB
ftr-362	2157	6	an	an	DET
ftr-362	2157	7	fpaa	fpaa	NOUN
ftr-362	2157	8	were	be	AUX
ftr-362	2157	9	not	not	PART
ftr-362	2157	10	permitted	permit	VERB
ftr-362	2157	11	to	to	PART
ftr-362	2157	12	raise	raise	VERB
ftr-362	2157	13	partnership	partnership	NOUN
ftr-362	2157	14	level	level	NOUN
ftr-362	2157	15	defenses	defense	NOUN
ftr-362	2157	16	to	to	ADP
ftr-362	2157	17	§	§	PROPN
ftr-362	2157	18	6662(h	6662(h	NOUN
ftr-362	2157	19	)	)	PUNCT
ftr-362	2157	20	valuation	valuation	NOUN
ftr-362	2157	21	misstatement	misstatement	NOUN
ftr-362	2157	22	penalties	penalty	NOUN
ftr-362	2157	23	in	in	ADP
ftr-362	2157	24	a	a	DET
ftr-362	2157	25	separate	separate	ADJ
ftr-362	2157	26	refund	refund	NOUN
ftr-362	2157	27	action	action	NOUN
ftr-362	2157	28	.	.	PUNCT
ftr-362	2158	1	the	the	DET
ftr-362	2158	2	taxpayer	taxpayer	NOUN
ftr-362	2158	3	’s	’s	PART
ftr-362	2158	4	claim	claim	NOUN
ftr-362	2158	5	that	that	SCONJ
ftr-362	2158	6	a	a	DET
ftr-362	2158	7	valuation	valuation	NOUN
ftr-362	2158	8	misstatement	misstatement	NOUN
ftr-362	2158	9	penalty	penalty	NOUN
ftr-362	2158	10	is	be	AUX
ftr-362	2158	11	not	not	PART
ftr-362	2158	12	allowable	allowable	ADJ
ftr-362	2158	13	with	with	ADP
ftr-362	2158	14	respect	respect	NOUN
ftr-362	2158	15	to	to	ADP
ftr-362	2158	16	a	a	DET
ftr-362	2158	17	disallowed	disallow	VERB
ftr-362	2158	18	partnership	partnership	NOUN
ftr-362	2158	19	deduction	deduction	NOUN
ftr-362	2158	20	is	be	AUX
ftr-362	2158	21	a	a	DET
ftr-362	2158	22	substantive	substantive	ADJ
ftr-362	2158	23	defense	defense	NOUN
ftr-362	2158	24	that	that	PRON
ftr-362	2158	25	must	must	AUX
ftr-362	2158	26	be	be	AUX
ftr-362	2158	27	raised	raise	VERB
ftr-362	2158	28	in	in	ADP
ftr-362	2158	29	the	the	DET
ftr-362	2158	30	partnership	partnership	NOUN
ftr-362	2158	31	proceeding	proceeding	NOUN
ftr-362	2158	32	.	.	PUNCT
ftr-362	2159	1	the	the	DET
ftr-362	2159	2	assertion	assertion	NOUN
ftr-362	2159	3	does	do	AUX
ftr-362	2159	4	not	not	PART
ftr-362	2159	5	constitute	constitute	VERB
ftr-362	2159	6	a	a	DET
ftr-362	2159	7	computational	computational	ADJ
ftr-362	2159	8	error	error	NOUN
ftr-362	2159	9	or	or	CCONJ
ftr-362	2159	10	partner	partner	NOUN
ftr-362	2159	11	-	-	PUNCT
ftr-362	2159	12	level	level	NOUN
ftr-362	2159	13	defense	defense	NOUN
ftr-362	2159	14	permitted	permit	VERB
ftr-362	2159	15	in	in	ADP
ftr-362	2159	16	a	a	DET
ftr-362	2159	17	refund	refund	NOUN
ftr-362	2159	18	action	action	NOUN
ftr-362	2159	19	under	under	ADP
ftr-362	2159	20	§	§	PROPN
ftr-362	2159	21	6230(c	6230(c	NOUN
ftr-362	2159	22	)	)	PUNCT
ftr-362	2159	23	.	.	PUNCT
ftr-362	2160	1	a.	a.	PROPN
ftr-362	2160	2	affirmed	affirmed	PROPN
ftr-362	2160	3	.	.	PUNCT
ftr-362	2161	1	krause	krause	PROPN
ftr-362	2161	2	v.	v.	PROPN
ftr-362	2161	3	united	united	PROPN
ftr-362	2161	4	states	states	PROPN
ftr-362	2161	5	,	,	PUNCT
ftr-362	2161	6	106	106	NUM
ftr-362	2161	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2161	8	2010	2010	NUM
ftr-362	2161	9	-	-	SYM
ftr-362	2161	10	6736	6736	NUM
ftr-362	2161	11	(	(	PUNCT
ftr-362	2161	12	5th	5th	ADJ
ftr-362	2161	13	cir	cir	NOUN
ftr-362	2161	14	.	.	PUNCT
ftr-362	2162	1	10/12/10	10/12/10	NUM
ftr-362	2162	2	)	)	PUNCT
ftr-362	2162	3	.	.	PUNCT
ftr-362	2163	1	the	the	DET
ftr-362	2163	2	court	court	NOUN
ftr-362	2163	3	held	hold	VERB
ftr-362	2163	4	in	in	ADP
ftr-362	2163	5	a	a	DET
ftr-362	2163	6	per	per	X
ftr-362	2163	7	curiam	curiam	NOUN
ftr-362	2163	8	opinion	opinion	NOUN
ftr-362	2163	9	that	that	SCONJ
ftr-362	2163	10	the	the	DET
ftr-362	2163	11	penalties	penalty	NOUN
ftr-362	2163	12	assessed	assess	VERB
ftr-362	2163	13	in	in	ADP
ftr-362	2163	14	the	the	DET
ftr-362	2163	15	fpaa	fpaa	NOUN
ftr-362	2163	16	were	be	AUX
ftr-362	2163	17	attributable	attributable	ADJ
ftr-362	2163	18	to	to	ADP
ftr-362	2163	19	the	the	DET
ftr-362	2163	20	“	"	PUNCT
ftr-362	2163	21	fraudulent	fraudulent	ADJ
ftr-362	2163	22	”	"	PUNCT
ftr-362	2163	23	loss	loss	NOUN
ftr-362	2163	24	the	the	DET
ftr-362	2163	25	partnership	partnership	NOUN
ftr-362	2163	26	alleged	allege	VERB
ftr-362	2163	27	it	it	PRON
ftr-362	2163	28	incurred	incur	VERB
ftr-362	2163	29	when	when	SCONJ
ftr-362	2163	30	it	it	PRON
ftr-362	2163	31	sold	sell	VERB
ftr-362	2163	32	high	high	ADJ
ftr-362	2163	33	basis	basis	NOUN
ftr-362	2163	34	canadian	canadian	ADJ
ftr-362	2163	35	currency	currency	NOUN
ftr-362	2163	36	,	,	PUNCT
ftr-362	2163	37	which	which	PRON
ftr-362	2163	38	passed	pass	VERB
ftr-362	2163	39	thought	think	VERB
ftr-362	2163	40	to	to	ADP
ftr-362	2163	41	the	the	DET
ftr-362	2163	42	taxpayer	taxpayer	NOUN
ftr-362	2163	43	.	.	PUNCT
ftr-362	2164	1	thus	thus	ADV
ftr-362	2164	2	,	,	PUNCT
ftr-362	2164	3	the	the	DET
ftr-362	2164	4	penalties	penalty	NOUN
ftr-362	2164	5	“	"	PUNCT
ftr-362	2164	6	related	relate	VERB
ftr-362	2164	7	to	to	ADP
ftr-362	2164	8	basis	basis	NOUN
ftr-362	2164	9	,	,	PUNCT
ftr-362	2164	10	basis	basis	NOUN
ftr-362	2164	11	adjustments	adjustment	NOUN
ftr-362	2164	12	,	,	PUNCT
ftr-362	2164	13	and	and	CCONJ
ftr-362	2164	14	losses	loss	NOUN
ftr-362	2164	15	,	,	PUNCT
ftr-362	2164	16	all	all	PRON
ftr-362	2164	17	of	of	ADP
ftr-362	2164	18	which	which	PRON
ftr-362	2164	19	are	be	AUX
ftr-362	2164	20	considered	consider	VERB
ftr-362	2164	21	partnership	partnership	NOUN
ftr-362	2164	22	items	item	NOUN
ftr-362	2164	23	under	under	ADP
ftr-362	2164	24	§	§	PROPN
ftr-362	2164	25	6231	6231	NUM
ftr-362	2164	26	.	.	PUNCT
ftr-362	2164	27	”	"	PUNCT
ftr-362	2165	1	4	4	NUM
ftr-362	2165	2	.	.	PUNCT
ftr-362	2166	1	the	the	DET
ftr-362	2166	2	applicable	applicable	ADJ
ftr-362	2166	3	statute	statute	NOUN
ftr-362	2166	4	of	of	ADP
ftr-362	2166	5	limitations	limitation	NOUN
ftr-362	2166	6	is	be	AUX
ftr-362	2166	7	a	a	DET
ftr-362	2166	8	partnership	partnership	NOUN
ftr-362	2166	9	item	item	NOUN
ftr-362	2166	10	,	,	PUNCT
ftr-362	2166	11	even	even	ADV
ftr-362	2166	12	on	on	ADP
ftr-362	2166	13	the	the	DET
ftr-362	2166	14	second	second	ADJ
ftr-362	2166	15	try	try	NOUN
ftr-362	2166	16	.	.	PUNCT
ftr-362	2167	1	prati	prati	PROPN
ftr-362	2167	2	v.	v.	PROPN
ftr-362	2167	3	united	united	PROPN
ftr-362	2167	4	states	states	PROPN
ftr-362	2167	5	,	,	PUNCT
ftr-362	2167	6	603	603	NUM
ftr-362	2167	7	f.3d	f.3d	NUM
ftr-362	2167	8	1301	1301	NUM
ftr-362	2167	9	(	(	PUNCT
ftr-362	2167	10	fed	fed	PROPN
ftr-362	2167	11	.	.	PUNCT
ftr-362	2167	12	cir	cir	PROPN
ftr-362	2167	13	.	.	PUNCT
ftr-362	2168	1	5/5/10	5/5/10	NUM
ftr-362	2168	2	)	)	PUNCT
ftr-362	2168	3	.	.	PUNCT
ftr-362	2169	1	the	the	DET
ftr-362	2169	2	taxpayers	taxpayer	NOUN
ftr-362	2169	3	invested	invest	VERB
ftr-362	2169	4	in	in	ADP
ftr-362	2169	5	tax	tax	NOUN
ftr-362	2169	6	shelters	shelter	NOUN
ftr-362	2169	7	promoted	promote	VERB
ftr-362	2169	8	by	by	ADP
ftr-362	2169	9	amcor	amcor	NOUN
ftr-362	2169	10	in	in	ADP
ftr-362	2169	11	the	the	DET
ftr-362	2169	12	mid-1980s	mid-1980	NOUN
ftr-362	2169	13	.	.	PUNCT
ftr-362	2170	1	in	in	ADP
ftr-362	2170	2	a	a	DET
ftr-362	2170	3	partnership	partnership	NOUN
ftr-362	2170	4	audit	audit	NOUN
ftr-362	2170	5	procedure	procedure	NOUN
ftr-362	2170	6	,	,	PUNCT
ftr-362	2170	7	following	follow	VERB
ftr-362	2170	8	issuance	issuance	NOUN
ftr-362	2170	9	of	of	ADP
ftr-362	2170	10	an	an	DET
ftr-362	2170	11	fpaa	fpaa	NOUN
ftr-362	2170	12	,	,	PUNCT
ftr-362	2170	13	the	the	DET
ftr-362	2170	14	tax	tax	NOUN
ftr-362	2170	15	court	court	NOUN
ftr-362	2170	16	held	hold	VERB
ftr-362	2170	17	rejected	reject	VERB
ftr-362	2170	18	partnership	partnership	NOUN
ftr-362	2170	19	assertions	assertion	NOUN
ftr-362	2170	20	that	that	SCONJ
ftr-362	2170	21	the	the	DET
ftr-362	2170	22	fpaa	fpaa	NOUN
ftr-362	2170	23	was	be	AUX
ftr-362	2170	24	barred	bar	VERB
ftr-362	2170	25	by	by	ADP
ftr-362	2170	26	the	the	DET
ftr-362	2170	27	statute	statute	NOUN
ftr-362	2170	28	of	of	ADP
ftr-362	2170	29	limitations	limitation	NOUN
ftr-362	2170	30	.	.	PUNCT
ftr-362	2171	1	agri	agri	NOUN
ftr-362	2171	2	-	-	PUNCT
ftr-362	2171	3	cal	cal	NOUN
ftr-362	2171	4	venture	venture	NOUN
ftr-362	2171	5	associates	associate	NOUN
ftr-362	2171	6	v.	v.	ADP
ftr-362	2171	7	commissioner	commissioner	PROPN
ftr-362	2171	8	,	,	PUNCT
ftr-362	2171	9	t.c	t.c	PROPN
ftr-362	2171	10	.	.	PROPN
ftr-362	2171	11	memo	memo	NOUN
ftr-362	2171	12	2000	2000	NUM
ftr-362	2171	13	-	-	SYM
ftr-362	2171	14	271	271	NUM
ftr-362	2171	15	.	.	PUNCT
ftr-362	2172	1	some	some	PRON
ftr-362	2172	2	of	of	ADP
ftr-362	2172	3	the	the	DET
ftr-362	2172	4	43	43	NUM
ftr-362	2172	5	partnerships	partnership	NOUN
ftr-362	2172	6	entered	enter	VERB
ftr-362	2172	7	into	into	ADP
ftr-362	2172	8	a	a	DET
ftr-362	2172	9	settlement	settlement	NOUN
ftr-362	2172	10	agreement	agreement	NOUN
ftr-362	2172	11	with	with	ADP
ftr-362	2172	12	the	the	DET
ftr-362	2172	13	irs	irs	PROPN
ftr-362	2172	14	that	that	PRON
ftr-362	2172	15	allowed	allow	VERB
ftr-362	2172	16	a	a	DET
ftr-362	2172	17	percentage	percentage	NOUN
ftr-362	2172	18	of	of	ADP
ftr-362	2172	19	ordinary	ordinary	ADJ
ftr-362	2172	20	deductions	deduction	NOUN
ftr-362	2172	21	,	,	PUNCT
ftr-362	2172	22	but	but	CCONJ
ftr-362	2172	23	provided	provide	VERB
ftr-362	2172	24	that	that	SCONJ
ftr-362	2172	25	the	the	DET
ftr-362	2172	26	irs	irs	PROPN
ftr-362	2172	27	may	may	AUX
ftr-362	2172	28	assert	assert	VERB
ftr-362	2172	29	additional	additional	ADJ
ftr-362	2172	30	tax	tax	NOUN
ftr-362	2172	31	liability	liability	NOUN
ftr-362	2172	32	against	against	ADP
ftr-362	2172	33	individual	individual	ADJ
ftr-362	2172	34	partners	partner	NOUN
ftr-362	2172	35	plus	plus	CCONJ
ftr-362	2172	36	interest	interest	NOUN
ftr-362	2172	37	.	.	PUNCT
ftr-362	2173	1	subsequently	subsequently	ADV
ftr-362	2173	2	672	672	NUM
ftr-362	2173	3	florida	florida	PROPN
ftr-362	2173	4	tax	tax	NOUN
ftr-362	2173	5	review	review	NOUN
ftr-362	2173	6	[	[	X
ftr-362	2173	7	vol	vol	NOUN
ftr-362	2173	8	.	.	PUNCT
ftr-362	2174	1	10:9	10:9	NUM
ftr-362	2174	2	the	the	DET
ftr-362	2174	3	irs	irs	PROPN
ftr-362	2174	4	assessed	assess	VERB
ftr-362	2174	5	additional	additional	ADJ
ftr-362	2174	6	tax	tax	NOUN
ftr-362	2174	7	plus	plus	CCONJ
ftr-362	2174	8	penalties	penalty	NOUN
ftr-362	2174	9	against	against	ADP
ftr-362	2174	10	the	the	DET
ftr-362	2174	11	taxpayers	taxpayer	NOUN
ftr-362	2174	12	,	,	PUNCT
ftr-362	2174	13	which	which	PRON
ftr-362	2174	14	they	they	PRON
ftr-362	2174	15	paid	pay	VERB
ftr-362	2174	16	in	in	ADP
ftr-362	2174	17	full	full	ADJ
ftr-362	2174	18	.	.	PUNCT
ftr-362	2175	1	seventy	seventy	NUM
ftr-362	2175	2	-	-	PUNCT
ftr-362	2175	3	seven	seven	NUM
ftr-362	2175	4	of	of	ADP
ftr-362	2175	5	129	129	NUM
ftr-362	2175	6	amcor	amcor	PROPN
ftr-362	2175	7	partnership	partnership	NOUN
ftr-362	2175	8	tax	tax	NOUN
ftr-362	2175	9	refund	refund	NOUN
ftr-362	2175	10	cases	case	NOUN
ftr-362	2175	11	filed	file	VERB
ftr-362	2175	12	in	in	ADP
ftr-362	2175	13	the	the	DET
ftr-362	2175	14	court	court	NOUN
ftr-362	2175	15	of	of	ADP
ftr-362	2175	16	federal	federal	ADJ
ftr-362	2175	17	claims	claim	NOUN
ftr-362	2175	18	were	be	AUX
ftr-362	2175	19	identified	identify	VERB
ftr-362	2175	20	as	as	ADP
ftr-362	2175	21	being	be	AUX
ftr-362	2175	22	factually	factually	ADV
ftr-362	2175	23	similar	similar	ADJ
ftr-362	2175	24	raising	raise	VERB
ftr-362	2175	25	claims	claim	NOUN
ftr-362	2175	26	that	that	SCONJ
ftr-362	2175	27	the	the	DET
ftr-362	2175	28	statute	statute	NOUN
ftr-362	2175	29	of	of	ADP
ftr-362	2175	30	limitations	limitation	NOUN
ftr-362	2175	31	had	have	AUX
ftr-362	2175	32	expired	expire	VERB
ftr-362	2175	33	and	and	CCONJ
ftr-362	2175	34	that	that	SCONJ
ftr-362	2175	35	assessments	assessment	NOUN
ftr-362	2175	36	of	of	ADP
ftr-362	2175	37	additional	additional	ADJ
ftr-362	2175	38	interest	interest	NOUN
ftr-362	2175	39	under	under	ADP
ftr-362	2175	40	§	§	PROPN
ftr-362	2175	41	6621(c	6621(c	NOUN
ftr-362	2175	42	)	)	PUNCT
ftr-362	2175	43	were	be	AUX
ftr-362	2175	44	improper	improper	ADJ
ftr-362	2175	45	because	because	SCONJ
ftr-362	2175	46	the	the	DET
ftr-362	2175	47	transactions	transaction	NOUN
ftr-362	2175	48	were	be	AUX
ftr-362	2175	49	not	not	PART
ftr-362	2175	50	tax	tax	NOUN
ftr-362	2175	51	-	-	PUNCT
ftr-362	2175	52	motivated	motivate	VERB
ftr-362	2175	53	transactions	transaction	NOUN
ftr-362	2175	54	.	.	PUNCT
ftr-362	2176	1	prati	prati	PROPN
ftr-362	2176	2	was	be	AUX
ftr-362	2176	3	selected	select	VERB
ftr-362	2176	4	as	as	ADP
ftr-362	2176	5	a	a	DET
ftr-362	2176	6	representative	representative	ADJ
ftr-362	2176	7	case	case	NOUN
ftr-362	2176	8	.	.	PUNCT
ftr-362	2177	1	the	the	DET
ftr-362	2177	2	trial	trial	NOUN
ftr-362	2177	3	court	court	NOUN
ftr-362	2177	4	dismissed	dismiss	VERB
ftr-362	2177	5	the	the	DET
ftr-362	2177	6	action	action	NOUN
ftr-362	2177	7	accepting	accept	VERB
ftr-362	2177	8	the	the	DET
ftr-362	2177	9	irs	irs	PROPN
ftr-362	2177	10	assertion	assertion	NOUN
ftr-362	2177	11	that	that	SCONJ
ftr-362	2177	12	the	the	DET
ftr-362	2177	13	court	court	NOUN
ftr-362	2177	14	lacked	lack	VERB
ftr-362	2177	15	jurisdiction	jurisdiction	NOUN
ftr-362	2177	16	to	to	PART
ftr-362	2177	17	consider	consider	VERB
ftr-362	2177	18	the	the	DET
ftr-362	2177	19	claims	claim	NOUN
ftr-362	2177	20	that	that	PRON
ftr-362	2177	21	represented	represent	VERB
ftr-362	2177	22	partnership	partnership	NOUN
ftr-362	2177	23	items	item	NOUN
ftr-362	2177	24	that	that	PRON
ftr-362	2177	25	should	should	AUX
ftr-362	2177	26	have	have	AUX
ftr-362	2177	27	been	be	AUX
ftr-362	2177	28	challenged	challenge	VERB
ftr-362	2177	29	in	in	ADP
ftr-362	2177	30	the	the	DET
ftr-362	2177	31	partnership	partnership	NOUN
ftr-362	2177	32	level	level	NOUN
ftr-362	2177	33	proceeding	proceeding	NOUN
ftr-362	2177	34	.	.	PUNCT
ftr-362	2178	1	ultimately	ultimately	ADV
ftr-362	2178	2	57	57	NUM
ftr-362	2178	3	cases	case	NOUN
ftr-362	2178	4	were	be	AUX
ftr-362	2178	5	appealed	appeal	VERB
ftr-362	2178	6	but	but	CCONJ
ftr-362	2178	7	stayed	stay	VERB
ftr-362	2178	8	pending	pende	VERB
ftr-362	2178	9	the	the	DET
ftr-362	2178	10	court	court	NOUN
ftr-362	2178	11	’s	’s	PART
ftr-362	2178	12	decision	decision	NOUN
ftr-362	2178	13	in	in	ADP
ftr-362	2178	14	keener	keener	PROPN
ftr-362	2178	15	v.	v.	ADP
ftr-362	2178	16	united	united	PROPN
ftr-362	2178	17	states	states	PROPN
ftr-362	2178	18	,	,	PUNCT
ftr-362	2178	19	551	551	NUM
ftr-362	2178	20	f.3d	f.3d	NUM
ftr-362	2178	21	1358	1358	NUM
ftr-362	2178	22	(	(	PUNCT
ftr-362	2178	23	fed	fed	PROPN
ftr-362	2178	24	.	.	PUNCT
ftr-362	2178	25	cir	cir	PROPN
ftr-362	2178	26	.	.	PUNCT
ftr-362	2179	1	1/8/09	1/8/09	NUM
ftr-362	2179	2	)	)	PUNCT
ftr-362	2179	3	,	,	PUNCT
ftr-362	2179	4	which	which	PRON
ftr-362	2179	5	held	hold	VERB
ftr-362	2179	6	that	that	SCONJ
ftr-362	2179	7	the	the	DET
ftr-362	2179	8	statute	statute	NOUN
ftr-362	2179	9	of	of	ADP
ftr-362	2179	10	limitations	limitation	NOUN
ftr-362	2179	11	is	be	AUX
ftr-362	2179	12	a	a	DET
ftr-362	2179	13	partnership	partnership	NOUN
ftr-362	2179	14	item	item	NOUN
ftr-362	2179	15	as	as	SCONJ
ftr-362	2179	16	defined	define	VERB
ftr-362	2179	17	in	in	ADP
ftr-362	2179	18	§	§	PROPN
ftr-362	2179	19	6231(a	6231(a	ADP
ftr-362	2179	20	)	)	PUNCT
ftr-362	2179	21	,	,	PUNCT
ftr-362	2179	22	and	and	CCONJ
ftr-362	2179	23	that	that	SCONJ
ftr-362	2179	24	whether	whether	SCONJ
ftr-362	2179	25	a	a	DET
ftr-362	2179	26	partnership	partnership	NOUN
ftr-362	2179	27	transaction	transaction	NOUN
ftr-362	2179	28	is	be	AUX
ftr-362	2179	29	a	a	DET
ftr-362	2179	30	sham	sham	NOUN
ftr-362	2179	31	is	be	AUX
ftr-362	2179	32	a	a	DET
ftr-362	2179	33	partnership	partnership	NOUN
ftr-362	2179	34	item	item	NOUN
ftr-362	2179	35	for	for	ADP
ftr-362	2179	36	purposes	purpose	NOUN
ftr-362	2179	37	of	of	ADP
ftr-362	2179	38	the	the	DET
ftr-362	2179	39	additional	additional	ADJ
ftr-362	2179	40	interest	interest	NOUN
ftr-362	2179	41	provision	provision	NOUN
ftr-362	2179	42	.	.	PUNCT
ftr-362	2180	1	in	in	ADP
ftr-362	2180	2	keener	keener	NOUN
ftr-362	2180	3	the	the	DET
ftr-362	2180	4	court	court	NOUN
ftr-362	2180	5	rejected	reject	VERB
ftr-362	2180	6	a	a	DET
ftr-362	2180	7	claim	claim	NOUN
ftr-362	2180	8	that	that	SCONJ
ftr-362	2180	9	the	the	DET
ftr-362	2180	10	fpaa	fpaa	NOUN
ftr-362	2180	11	was	be	AUX
ftr-362	2180	12	untimely	untimely	ADV
ftr-362	2180	13	under	under	ADP
ftr-362	2180	14	§	§	PROPN
ftr-362	2180	15	6229	6229	NUM
ftr-362	2180	16	(	(	PUNCT
ftr-362	2180	17	three	three	NUM
ftr-362	2180	18	years	year	NOUN
ftr-362	2180	19	after	after	ADP
ftr-362	2180	20	the	the	DET
ftr-362	2180	21	date	date	NOUN
ftr-362	2180	22	a	a	DET
ftr-362	2180	23	partnership	partnership	NOUN
ftr-362	2180	24	return	return	NOUN
ftr-362	2180	25	is	be	AUX
ftr-362	2180	26	filed	file	VERB
ftr-362	2180	27	or	or	CCONJ
ftr-362	2180	28	the	the	DET
ftr-362	2180	29	last	last	ADJ
ftr-362	2180	30	day	day	NOUN
ftr-362	2180	31	for	for	ADP
ftr-362	2180	32	filing	file	VERB
ftr-362	2180	33	the	the	DET
ftr-362	2180	34	partnership	partnership	NOUN
ftr-362	2180	35	return	return	NOUN
ftr-362	2180	36	)	)	PUNCT
ftr-362	2180	37	,	,	PUNCT
ftr-362	2180	38	but	but	CCONJ
ftr-362	2180	39	did	do	AUX
ftr-362	2180	40	not	not	PART
ftr-362	2180	41	address	address	VERB
ftr-362	2180	42	a	a	DET
ftr-362	2180	43	separate	separate	ADJ
ftr-362	2180	44	assertion	assertion	NOUN
ftr-362	2180	45	that	that	SCONJ
ftr-362	2180	46	the	the	DET
ftr-362	2180	47	claim	claim	NOUN
ftr-362	2180	48	was	be	AUX
ftr-362	2180	49	barred	bar	VERB
ftr-362	2180	50	by	by	ADP
ftr-362	2180	51	the	the	DET
ftr-362	2180	52	general	general	ADJ
ftr-362	2180	53	three	three	NUM
ftr-362	2180	54	year	year	NOUN
ftr-362	2180	55	limitation	limitation	NOUN
ftr-362	2180	56	of	of	ADP
ftr-362	2180	57	§	§	PROPN
ftr-362	2180	58	6501	6501	NUM
ftr-362	2180	59	(	(	PUNCT
ftr-362	2180	60	three	three	NUM
ftr-362	2180	61	years	year	NOUN
ftr-362	2180	62	from	from	ADP
ftr-362	2180	63	the	the	DET
ftr-362	2180	64	date	date	NOUN
ftr-362	2180	65	an	an	DET
ftr-362	2180	66	individual	individual	NOUN
ftr-362	2180	67	’s	’s	PART
ftr-362	2180	68	return	return	NOUN
ftr-362	2180	69	is	be	AUX
ftr-362	2180	70	filed	file	VERB
ftr-362	2180	71	)	)	PUNCT
ftr-362	2180	72	.	.	PUNCT
ftr-362	2181	1	notwithstanding	notwithstanding	ADP
ftr-362	2181	2	representations	representation	NOUN
ftr-362	2181	3	by	by	ADP
ftr-362	2181	4	the	the	DET
ftr-362	2181	5	taxpayers	taxpayer	NOUN
ftr-362	2181	6	before	before	ADP
ftr-362	2181	7	keener	keener	NOUN
ftr-362	2181	8	was	be	AUX
ftr-362	2181	9	decided	decide	VERB
ftr-362	2181	10	that	that	SCONJ
ftr-362	2181	11	the	the	DET
ftr-362	2181	12	case	case	NOUN
ftr-362	2181	13	would	would	AUX
ftr-362	2181	14	be	be	AUX
ftr-362	2181	15	determinative	determinative	ADJ
ftr-362	2181	16	,	,	PUNCT
ftr-362	2181	17	the	the	DET
ftr-362	2181	18	federal	federal	ADJ
ftr-362	2181	19	circuit	circuit	NOUN
ftr-362	2181	20	considered	consider	VERB
ftr-362	2181	21	the	the	DET
ftr-362	2181	22	§	§	ADJ
ftr-362	2181	23	6501	6501	NUM
ftr-362	2181	24	argument	argument	NOUN
ftr-362	2181	25	,	,	PUNCT
ftr-362	2181	26	but	but	CCONJ
ftr-362	2181	27	reached	reach	VERB
ftr-362	2181	28	the	the	DET
ftr-362	2181	29	same	same	ADJ
ftr-362	2181	30	result	result	NOUN
ftr-362	2181	31	.	.	PUNCT
ftr-362	2182	1	the	the	DET
ftr-362	2182	2	court	court	NOUN
ftr-362	2182	3	concluded	conclude	VERB
ftr-362	2182	4	that	that	SCONJ
ftr-362	2182	5	the	the	DET
ftr-362	2182	6	reasoning	reasoning	NOUN
ftr-362	2182	7	in	in	ADP
ftr-362	2182	8	keener	keener	NOUN
ftr-362	2182	9	was	be	AUX
ftr-362	2182	10	directed	direct	VERB
ftr-362	2182	11	to	to	ADP
ftr-362	2182	12	statutes	statute	NOUN
ftr-362	2182	13	of	of	ADP
ftr-362	2182	14	limitation	limitation	NOUN
ftr-362	2182	15	in	in	ADP
ftr-362	2182	16	general	general	ADJ
ftr-362	2182	17	and	and	CCONJ
ftr-362	2182	18	was	be	AUX
ftr-362	2182	19	not	not	PART
ftr-362	2182	20	limited	limit	VERB
ftr-362	2182	21	to	to	ADP
ftr-362	2182	22	§	§	PROPN
ftr-362	2182	23	6229	6229	NUM
ftr-362	2182	24	.	.	PUNCT
ftr-362	2183	1	the	the	DET
ftr-362	2183	2	court	court	NOUN
ftr-362	2183	3	also	also	ADV
ftr-362	2183	4	applied	apply	VERB
ftr-362	2183	5	the	the	DET
ftr-362	2183	6	reasoning	reasoning	NOUN
ftr-362	2183	7	of	of	ADP
ftr-362	2183	8	keener	keener	NOUN
ftr-362	2183	9	to	to	ADP
ftr-362	2183	10	the	the	DET
ftr-362	2183	11	taxpayers	taxpayer	NOUN
ftr-362	2183	12	’	'	PUNCT
ftr-362	2183	13	§	§	PROPN
ftr-362	2183	14	6621(c	6621(c	PROPN
ftr-362	2183	15	)	)	PUNCT
ftr-362	2183	16	interest	interest	NOUN
ftr-362	2183	17	claim	claim	NOUN
ftr-362	2183	18	to	to	PART
ftr-362	2183	19	hold	hold	VERB
ftr-362	2183	20	that	that	SCONJ
ftr-362	2183	21	the	the	DET
ftr-362	2183	22	characterization	characterization	NOUN
ftr-362	2183	23	of	of	ADP
ftr-362	2183	24	partnership	partnership	NOUN
ftr-362	2183	25	transactions	transaction	NOUN
ftr-362	2183	26	is	be	AUX
ftr-362	2183	27	a	a	DET
ftr-362	2183	28	partnership	partnership	NOUN
ftr-362	2183	29	item	item	NOUN
ftr-362	2183	30	.	.	PUNCT
ftr-362	2184	1	the	the	DET
ftr-362	2184	2	court	court	NOUN
ftr-362	2184	3	rejected	reject	VERB
ftr-362	2184	4	the	the	DET
ftr-362	2184	5	assertion	assertion	NOUN
ftr-362	2184	6	that	that	SCONJ
ftr-362	2184	7	the	the	DET
ftr-362	2184	8	taxpayers	taxpayer	NOUN
ftr-362	2184	9	’	’	PART
ftr-362	2184	10	settlement	settlement	NOUN
ftr-362	2184	11	agreements	agreement	NOUN
ftr-362	2184	12	converted	convert	VERB
ftr-362	2184	13	the	the	DET
ftr-362	2184	14	items	item	NOUN
ftr-362	2184	15	into	into	ADP
ftr-362	2184	16	non	non	ADJ
ftr-362	2184	17	-	-	ADJ
ftr-362	2184	18	partnership	partnership	ADJ
ftr-362	2184	19	items	item	NOUN
ftr-362	2184	20	.	.	PUNCT
ftr-362	2185	1	a.	a.	PROPN
ftr-362	2185	2	kercher	kercher	PROPN
ftr-362	2185	3	v.	v.	PROPN
ftr-362	2185	4	united	united	PROPN
ftr-362	2185	5	states	states	PROPN
ftr-362	2185	6	,	,	PUNCT
ftr-362	2185	7	106	106	NUM
ftr-362	2185	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2185	9	2010	2010	NUM
ftr-362	2185	10	-	-	SYM
ftr-362	2185	11	7097	7097	NUM
ftr-362	2185	12	(	(	PUNCT
ftr-362	2185	13	e.d	e.d	PROPN
ftr-362	2185	14	.	.	PROPN
ftr-362	2185	15	tex	tex	PROPN
ftr-362	2185	16	.	.	PUNCT
ftr-362	2186	1	11/16/10	11/16/10	NUM
ftr-362	2186	2	)	)	PUNCT
ftr-362	2186	3	.	.	PUNCT
ftr-362	2187	1	in	in	ADP
ftr-362	2187	2	a	a	DET
ftr-362	2187	3	proceeding	proceeding	NOUN
ftr-362	2187	4	involving	involve	VERB
ftr-362	2187	5	a	a	DET
ftr-362	2187	6	representative	representative	ADJ
ftr-362	2187	7	seven	seven	NUM
ftr-362	2187	8	partnership	partnership	NOUN
ftr-362	2187	9	level	level	NOUN
ftr-362	2187	10	proceedings	proceeding	NOUN
ftr-362	2187	11	against	against	ADP
ftr-362	2187	12	tax	tax	NOUN
ftr-362	2187	13	shelter	shelter	NOUN
ftr-362	2187	14	investors	investor	NOUN
ftr-362	2187	15	in	in	ADP
ftr-362	2187	16	43	43	NUM
ftr-362	2187	17	deals	deal	NOUN
ftr-362	2187	18	promoted	promote	VERB
ftr-362	2187	19	by	by	ADP
ftr-362	2187	20	american	american	ADJ
ftr-362	2187	21	agri	agri	PROPN
ftr-362	2187	22	-	-	PUNCT
ftr-362	2187	23	corp	corp	PROPN
ftr-362	2187	24	(	(	PUNCT
ftr-362	2187	25	amcor	amcor	PROPN
ftr-362	2187	26	)	)	PUNCT
ftr-362	2187	27	,	,	PUNCT
ftr-362	2187	28	the	the	DET
ftr-362	2187	29	tax	tax	NOUN
ftr-362	2187	30	court	court	NOUN
ftr-362	2187	31	rejected	reject	VERB
ftr-362	2187	32	statute	statute	NOUN
ftr-362	2187	33	of	of	ADP
ftr-362	2187	34	limitations	limitation	NOUN
ftr-362	2187	35	defenses	defense	NOUN
ftr-362	2187	36	raised	raise	VERB
ftr-362	2187	37	by	by	ADP
ftr-362	2187	38	the	the	DET
ftr-362	2187	39	partnerships	partnership	NOUN
ftr-362	2187	40	in	in	ADP
ftr-362	2187	41	agri	agri	NOUN
ftr-362	2187	42	-	-	PUNCT
ftr-362	2187	43	cal	cal	NOUN
ftr-362	2187	44	venture	venture	NOUN
ftr-362	2187	45	associates	associate	NOUN
ftr-362	2187	46	v.	v.	ADP
ftr-362	2187	47	commissioner	commissioner	PROPN
ftr-362	2187	48	,	,	PUNCT
ftr-362	2187	49	t.c	t.c	PROPN
ftr-362	2187	50	.	.	PROPN
ftr-362	2187	51	memo	memo	NOUN
ftr-362	2187	52	.	.	PUNCT
ftr-362	2188	1	2000	2000	NUM
ftr-362	2188	2	-	-	SYM
ftr-362	2188	3	271	271	NUM
ftr-362	2188	4	.	.	PUNCT
ftr-362	2189	1	each	each	PRON
ftr-362	2189	2	of	of	ADP
ftr-362	2189	3	the	the	DET
ftr-362	2189	4	43	43	NUM
ftr-362	2189	5	partnerships	partnership	NOUN
ftr-362	2189	6	stipulated	stipulate	VERB
ftr-362	2189	7	it	it	PRON
ftr-362	2189	8	would	would	AUX
ftr-362	2189	9	be	be	AUX
ftr-362	2189	10	bound	bind	VERB
ftr-362	2189	11	by	by	ADP
ftr-362	2189	12	the	the	DET
ftr-362	2189	13	decision	decision	NOUN
ftr-362	2189	14	.	.	PUNCT
ftr-362	2190	1	in	in	ADP
ftr-362	2190	2	separate	separate	ADJ
ftr-362	2190	3	actions	action	NOUN
ftr-362	2190	4	by	by	ADP
ftr-362	2190	5	individual	individual	ADJ
ftr-362	2190	6	partners	partner	NOUN
ftr-362	2190	7	,	,	PUNCT
ftr-362	2190	8	the	the	DET
ftr-362	2190	9	district	district	NOUN
ftr-362	2190	10	court	court	NOUN
ftr-362	2190	11	(	(	PUNCT
ftr-362	2190	12	magistrate	magistrate	PROPN
ftr-362	2190	13	judge	judge	PROPN
ftr-362	2190	14	mazzant	mazzant	PROPN
ftr-362	2190	15	)	)	PUNCT
ftr-362	2190	16	held	hold	VERB
ftr-362	2190	17	that	that	SCONJ
ftr-362	2190	18	under	under	ADP
ftr-362	2190	19	prati	prati	PROPN
ftr-362	2190	20	,	,	PUNCT
ftr-362	2190	21	the	the	DET
ftr-362	2190	22	statute	statute	NOUN
ftr-362	2190	23	of	of	ADP
ftr-362	2190	24	limitations	limitation	NOUN
ftr-362	2190	25	argument	argument	NOUN
ftr-362	2190	26	had	have	AUX
ftr-362	2190	27	been	be	AUX
ftr-362	2190	28	decided	decide	VERB
ftr-362	2190	29	in	in	ADP
ftr-362	2190	30	partner	partner	NOUN
ftr-362	2190	31	level	level	NOUN
ftr-362	2190	32	proceedings	proceeding	NOUN
ftr-362	2190	33	and	and	CCONJ
ftr-362	2190	34	that	that	SCONJ
ftr-362	2190	35	the	the	DET
ftr-362	2190	36	individual	individual	ADJ
ftr-362	2190	37	partners	partner	NOUN
ftr-362	2190	38	were	be	AUX
ftr-362	2190	39	barred	bar	VERB
ftr-362	2190	40	from	from	ADP
ftr-362	2190	41	asserting	assert	VERB
ftr-362	2190	42	the	the	DET
ftr-362	2190	43	argument	argument	NOUN
ftr-362	2190	44	in	in	ADP
ftr-362	2190	45	individual	individual	ADJ
ftr-362	2190	46	refund	refund	NOUN
ftr-362	2190	47	claims	claim	NOUN
ftr-362	2190	48	.	.	PUNCT
ftr-362	2191	1	the	the	DET
ftr-362	2191	2	court	court	NOUN
ftr-362	2191	3	also	also	ADV
ftr-362	2191	4	rejected	reject	VERB
ftr-362	2191	5	the	the	DET
ftr-362	2191	6	taxpayer	taxpayer	NOUN
ftr-362	2191	7	’s	’s	PART
ftr-362	2191	8	argument	argument	NOUN
ftr-362	2191	9	that	that	SCONJ
ftr-362	2191	10	they	they	PRON
ftr-362	2191	11	were	be	AUX
ftr-362	2191	12	barred	bar	VERB
ftr-362	2191	13	from	from	ADP
ftr-362	2191	14	raising	raise	VERB
ftr-362	2191	15	the	the	DET
ftr-362	2191	16	statute	statute	NOUN
ftr-362	2191	17	of	of	ADP
ftr-362	2191	18	limitations	limitation	NOUN
ftr-362	2191	19	issue	issue	NOUN
ftr-362	2191	20	in	in	ADP
ftr-362	2191	21	the	the	DET
ftr-362	2191	22	partnership	partnership	NOUN
ftr-362	2191	23	proceeding	proceeding	NOUN
ftr-362	2191	24	.	.	PUNCT
ftr-362	2192	1	5	5	X
ftr-362	2192	2	.	.	X
ftr-362	2192	3	tmp	tmp	NOUN
ftr-362	2192	4	’s	’s	PART
ftr-362	2192	5	sole	sole	ADJ
ftr-362	2192	6	shareholder	shareholder	NOUN
ftr-362	2192	7	does	do	AUX
ftr-362	2192	8	n’t	not	PART
ftr-362	2192	9	get	get	VERB
ftr-362	2192	10	to	to	PART
ftr-362	2192	11	file	file	VERB
ftr-362	2192	12	a	a	DET
ftr-362	2192	13	separate	separate	ADJ
ftr-362	2192	14	tax	tax	NOUN
ftr-362	2192	15	court	court	NOUN
ftr-362	2192	16	petition	petition	NOUN
ftr-362	2192	17	.	.	PUNCT
ftr-362	2193	1	devonian	devonian	ADJ
ftr-362	2193	2	program	program	PROPN
ftr-362	2193	3	v.	v.	PROPN
ftr-362	2193	4	commissioner	commissioner	PROPN
ftr-362	2193	5	,	,	PUNCT
ftr-362	2193	6	t.c	t.c	PROPN
ftr-362	2193	7	.	.	PROPN
ftr-362	2193	8	2011	2011	NUM
ftr-362	2193	9	]	]	PUNCT
ftr-362	2193	10	recent	recent	ADJ
ftr-362	2193	11	developments	development	NOUN
ftr-362	2193	12	in	in	ADP
ftr-362	2193	13	federal	federal	ADJ
ftr-362	2193	14	income	income	NOUN
ftr-362	2193	15	taxation	taxation	NOUN
ftr-362	2193	16	673	673	NUM
ftr-362	2193	17	memo	memo	NOUN
ftr-362	2193	18	2010	2010	NUM
ftr-362	2193	19	-	-	SYM
ftr-362	2193	20	153	153	NUM
ftr-362	2193	21	(	(	PUNCT
ftr-362	2193	22	7/19/10	7/19/10	PROPN
ftr-362	2193	23	)	)	PUNCT
ftr-362	2193	24	.	.	PUNCT
ftr-362	2194	1	the	the	DET
ftr-362	2194	2	taxpayer	taxpayer	NOUN
ftr-362	2194	3	was	be	AUX
ftr-362	2194	4	the	the	DET
ftr-362	2194	5	sole	sole	ADJ
ftr-362	2194	6	shareholder	shareholder	NOUN
ftr-362	2194	7	of	of	ADP
ftr-362	2194	8	basin	basin	PROPN
ftr-362	2194	9	gas	gas	PROPN
ftr-362	2194	10	corp	corp	PROPN
ftr-362	2194	11	.	.	PROPN
ftr-362	2194	12	which	which	PRON
ftr-362	2194	13	was	be	AUX
ftr-362	2194	14	designated	designate	VERB
ftr-362	2194	15	as	as	ADP
ftr-362	2194	16	the	the	DET
ftr-362	2194	17	tax	tax	NOUN
ftr-362	2194	18	matters	matter	NOUN
ftr-362	2194	19	partner	partner	NOUN
ftr-362	2194	20	in	in	ADP
ftr-362	2194	21	devonian	devonian	ADJ
ftr-362	2194	22	program	program	NOUN
ftr-362	2194	23	,	,	PUNCT
ftr-362	2194	24	a	a	DET
ftr-362	2194	25	partnership	partnership	NOUN
ftr-362	2194	26	.	.	PUNCT
ftr-362	2195	1	the	the	DET
ftr-362	2195	2	devonian	devonian	ADJ
ftr-362	2195	3	subscription	subscription	NOUN
ftr-362	2195	4	agreement	agreement	NOUN
ftr-362	2195	5	indicated	indicate	VERB
ftr-362	2195	6	that	that	SCONJ
ftr-362	2195	7	basin	basin	NOUN
ftr-362	2195	8	would	would	AUX
ftr-362	2195	9	receive	receive	VERB
ftr-362	2195	10	a	a	DET
ftr-362	2195	11	flat	flat	ADJ
ftr-362	2195	12	fee	fee	NOUN
ftr-362	2195	13	for	for	ADP
ftr-362	2195	14	its	its	PRON
ftr-362	2195	15	services	service	NOUN
ftr-362	2195	16	and	and	CCONJ
ftr-362	2195	17	contribute	contribute	VERB
ftr-362	2195	18	$	$	SYM
ftr-362	2195	19	3,000	3,000	NUM
ftr-362	2195	20	to	to	ADP
ftr-362	2195	21	devonian	devonian	NOUN
ftr-362	2195	22	for	for	ADP
ftr-362	2195	23	a	a	DET
ftr-362	2195	24	17	17	NUM
ftr-362	2195	25	percent	percent	NOUN
ftr-362	2195	26	interest	interest	NOUN
ftr-362	2195	27	in	in	ADP
ftr-362	2195	28	devonian	devonian	PROPN
ftr-362	2195	29	’s	’s	PART
ftr-362	2195	30	revenues	revenue	NOUN
ftr-362	2195	31	.	.	PUNCT
ftr-362	2196	1	after	after	SCONJ
ftr-362	2196	2	the	the	DET
ftr-362	2196	3	irs	irs	PROPN
ftr-362	2196	4	issued	issue	VERB
ftr-362	2196	5	an	an	DET
ftr-362	2196	6	fppa	fppa	NOUN
ftr-362	2196	7	to	to	ADP
ftr-362	2196	8	devonian	devonian	ADJ
ftr-362	2196	9	,	,	PUNCT
ftr-362	2196	10	basin	basin	NOUN
ftr-362	2196	11	filed	file	VERB
ftr-362	2196	12	a	a	DET
ftr-362	2196	13	petition	petition	NOUN
ftr-362	2196	14	with	with	ADP
ftr-362	2196	15	the	the	DET
ftr-362	2196	16	tax	tax	NOUN
ftr-362	2196	17	court	court	NOUN
ftr-362	2196	18	as	as	ADP
ftr-362	2196	19	the	the	DET
ftr-362	2196	20	tax	tax	NOUN
ftr-362	2196	21	matters	matter	NOUN
ftr-362	2196	22	partner	partner	NOUN
ftr-362	2196	23	.	.	PUNCT
ftr-362	2197	1	subsequently	subsequently	ADV
ftr-362	2197	2	,	,	PUNCT
ftr-362	2197	3	the	the	DET
ftr-362	2197	4	taxpayer	taxpayer	NOUN
ftr-362	2197	5	,	,	PUNCT
ftr-362	2197	6	the	the	DET
ftr-362	2197	7	sole	sole	ADJ
ftr-362	2197	8	shareholder	shareholder	NOUN
ftr-362	2197	9	of	of	ADP
ftr-362	2197	10	basin	basin	NOUN
ftr-362	2197	11	,	,	PUNCT
ftr-362	2197	12	filed	file	VERB
ftr-362	2197	13	a	a	DET
ftr-362	2197	14	second	second	ADJ
ftr-362	2197	15	petition	petition	NOUN
ftr-362	2197	16	claiming	claim	VERB
ftr-362	2197	17	that	that	DET
ftr-362	2197	18	basin	basin	NOUN
ftr-362	2197	19	was	be	AUX
ftr-362	2197	20	only	only	ADV
ftr-362	2197	21	an	an	DET
ftr-362	2197	22	agent	agent	NOUN
ftr-362	2197	23	and	and	CCONJ
ftr-362	2197	24	not	not	PART
ftr-362	2197	25	a	a	DET
ftr-362	2197	26	partner	partner	NOUN
ftr-362	2197	27	in	in	ADP
ftr-362	2197	28	devonian	devonian	PROPN
ftr-362	2197	29	.	.	PUNCT
ftr-362	2198	1	the	the	DET
ftr-362	2198	2	tax	tax	NOUN
ftr-362	2198	3	court	court	NOUN
ftr-362	2198	4	(	(	PUNCT
ftr-362	2198	5	judge	judge	NOUN
ftr-362	2198	6	goeke	goeke	ADJ
ftr-362	2198	7	)	)	PUNCT
ftr-362	2198	8	held	hold	VERB
ftr-362	2198	9	that	that	SCONJ
ftr-362	2198	10	the	the	DET
ftr-362	2198	11	court	court	NOUN
ftr-362	2198	12	lacked	lack	VERB
ftr-362	2198	13	jurisdiction	jurisdiction	NOUN
ftr-362	2198	14	to	to	PART
ftr-362	2198	15	consider	consider	VERB
ftr-362	2198	16	the	the	DET
ftr-362	2198	17	second	second	ADJ
ftr-362	2198	18	petition	petition	NOUN
ftr-362	2198	19	,	,	PUNCT
ftr-362	2198	20	finding	find	VERB
ftr-362	2198	21	that	that	SCONJ
ftr-362	2198	22	basin	basin	NOUN
ftr-362	2198	23	was	be	AUX
ftr-362	2198	24	a	a	DET
ftr-362	2198	25	partner	partner	NOUN
ftr-362	2198	26	in	in	ADP
ftr-362	2198	27	the	the	DET
ftr-362	2198	28	partnership	partnership	NOUN
ftr-362	2198	29	and	and	CCONJ
ftr-362	2198	30	the	the	DET
ftr-362	2198	31	designated	designate	VERB
ftr-362	2198	32	tax	tax	NOUN
ftr-362	2198	33	matters	matter	NOUN
ftr-362	2198	34	partner	partner	NOUN
ftr-362	2198	35	.	.	PUNCT
ftr-362	2199	1	the	the	DET
ftr-362	2199	2	court	court	NOUN
ftr-362	2199	3	rejected	reject	VERB
ftr-362	2199	4	the	the	DET
ftr-362	2199	5	taxpayer	taxpayer	NOUN
ftr-362	2199	6	’s	’s	PART
ftr-362	2199	7	argument	argument	NOUN
ftr-362	2199	8	that	that	SCONJ
ftr-362	2199	9	basin	basin	NOUN
ftr-362	2199	10	held	hold	VERB
ftr-362	2199	11	only	only	ADV
ftr-362	2199	12	a	a	DET
ftr-362	2199	13	contingent	contingent	ADJ
ftr-362	2199	14	interest	interest	NOUN
ftr-362	2199	15	in	in	ADP
ftr-362	2199	16	the	the	DET
ftr-362	2199	17	partnership	partnership	NOUN
ftr-362	2199	18	,	,	PUNCT
ftr-362	2199	19	finding	find	VERB
ftr-362	2199	20	that	that	SCONJ
ftr-362	2199	21	basin	basin	NOUN
ftr-362	2199	22	could	could	AUX
ftr-362	2199	23	assign	assign	VERB
ftr-362	2199	24	the	the	DET
ftr-362	2199	25	interest	interest	NOUN
ftr-362	2199	26	and	and	CCONJ
ftr-362	2199	27	that	that	DET
ftr-362	2199	28	basin	basin	NOUN
ftr-362	2199	29	’s	’s	PART
ftr-362	2199	30	interest	interest	NOUN
ftr-362	2199	31	in	in	ADP
ftr-362	2199	32	revenues	revenue	NOUN
ftr-362	2199	33	was	be	AUX
ftr-362	2199	34	a	a	DET
ftr-362	2199	35	partnership	partnership	NOUN
ftr-362	2199	36	share	share	NOUN
ftr-362	2199	37	rather	rather	ADV
ftr-362	2199	38	than	than	ADP
ftr-362	2199	39	payment	payment	NOUN
ftr-362	2199	40	for	for	ADP
ftr-362	2199	41	services	service	NOUN
ftr-362	2199	42	.	.	PUNCT
ftr-362	2200	1	the	the	DET
ftr-362	2200	2	opinion	opinion	NOUN
ftr-362	2200	3	does	do	AUX
ftr-362	2200	4	not	not	PART
ftr-362	2200	5	indicate	indicate	VERB
ftr-362	2200	6	why	why	SCONJ
ftr-362	2200	7	basin	basin	NOUN
ftr-362	2200	8	’s	’s	PART
ftr-362	2200	9	sole	sole	ADJ
ftr-362	2200	10	shareholder	shareholder	NOUN
ftr-362	2200	11	independently	independently	ADV
ftr-362	2200	12	sought	seek	VERB
ftr-362	2200	13	to	to	PART
ftr-362	2200	14	file	file	VERB
ftr-362	2200	15	a	a	DET
ftr-362	2200	16	petition	petition	NOUN
ftr-362	2200	17	with	with	ADP
ftr-362	2200	18	the	the	DET
ftr-362	2200	19	tax	tax	NOUN
ftr-362	2200	20	court	court	NOUN
ftr-362	2200	21	.	.	PUNCT
ftr-362	2201	1	6	6	X
ftr-362	2201	2	.	.	X
ftr-362	2201	3	son	son	NOUN
ftr-362	2201	4	-	-	PUNCT
ftr-362	2201	5	of	of	ADP
ftr-362	2201	6	-	-	PUNCT
ftr-362	2201	7	boss	boss	NOUN
ftr-362	2201	8	–	–	PUNCT
ftr-362	2201	9	the	the	DET
ftr-362	2201	10	shelter	shelter	NOUN
ftr-362	2201	11	that	that	PRON
ftr-362	2201	12	keeps	keep	VERB
ftr-362	2201	13	on	on	ADP
ftr-362	2201	14	taking	take	VERB
ftr-362	2201	15	.	.	PUNCT
ftr-362	2202	1	legal	legal	ADJ
ftr-362	2202	2	fees	fee	NOUN
ftr-362	2202	3	for	for	ADP
ftr-362	2202	4	creating	create	VERB
ftr-362	2202	5	a	a	DET
ftr-362	2202	6	son	son	NOUN
ftr-362	2202	7	-	-	PUNCT
ftr-362	2202	8	of	of	ADP
ftr-362	2202	9	-	-	PUNCT
ftr-362	2202	10	boss	boss	NOUN
ftr-362	2202	11	transaction	transaction	NOUN
ftr-362	2202	12	are	be	AUX
ftr-362	2202	13	affected	affect	VERB
ftr-362	2202	14	items	item	NOUN
ftr-362	2202	15	.	.	PUNCT
ftr-362	2203	1	domulewicz	domulewicz	PROPN
ftr-362	2203	2	v.	v.	PROPN
ftr-362	2203	3	commissioner	commissioner	PROPN
ftr-362	2203	4	,	,	PUNCT
ftr-362	2203	5	t.c	t.c	PROPN
ftr-362	2203	6	.	.	PROPN
ftr-362	2203	7	memo	memo	NOUN
ftr-362	2203	8	.	.	PUNCT
ftr-362	2204	1	2010	2010	NUM
ftr-362	2204	2	-	-	SYM
ftr-362	2204	3	177	177	NUM
ftr-362	2204	4	(	(	PUNCT
ftr-362	2204	5	8/5/10	8/5/10	NUM
ftr-362	2204	6	)	)	PUNCT
ftr-362	2204	7	.	.	PUNCT
ftr-362	2205	1	the	the	DET
ftr-362	2205	2	taxpayers	taxpayer	NOUN
ftr-362	2205	3	entered	enter	VERB
ftr-362	2205	4	into	into	ADP
ftr-362	2205	5	a	a	DET
ftr-362	2205	6	bdo	bdo	NOUN
ftr-362	2205	7	seidman	seidman	NOUN
ftr-362	2205	8	/	/	SYM
ftr-362	2205	9	jenkens	jenkens	PROPN
ftr-362	2205	10	&	&	CCONJ
ftr-362	2205	11	gilchrist	gilchrist	PROPN
ftr-362	2205	12	son	son	PROPN
ftr-362	2205	13	-	-	PUNCT
ftr-362	2205	14	of	of	ADP
ftr-362	2205	15	-	-	PUNCT
ftr-362	2205	16	boss	boss	NOUN
ftr-362	2205	17	transaction	transaction	NOUN
ftr-362	2205	18	by	by	ADP
ftr-362	2205	19	creating	create	VERB
ftr-362	2205	20	a	a	DET
ftr-362	2205	21	subchapter	subchapter	NOUN
ftr-362	2205	22	s	s	PART
ftr-362	2205	23	corporation	corporation	NOUN
ftr-362	2205	24	that	that	PRON
ftr-362	2205	25	held	hold	VERB
ftr-362	2205	26	an	an	DET
ftr-362	2205	27	interest	interest	NOUN
ftr-362	2205	28	in	in	ADP
ftr-362	2205	29	a	a	DET
ftr-362	2205	30	partnership	partnership	NOUN
ftr-362	2205	31	.	.	PUNCT
ftr-362	2206	1	the	the	DET
ftr-362	2206	2	s	s	PROPN
ftr-362	2206	3	corporation	corporation	NOUN
ftr-362	2206	4	was	be	AUX
ftr-362	2206	5	owned	own	VERB
ftr-362	2206	6	by	by	ADP
ftr-362	2206	7	a	a	DET
ftr-362	2206	8	grantor	grantor	NOUN
ftr-362	2206	9	trust	trust	NOUN
ftr-362	2206	10	.	.	PUNCT
ftr-362	2207	1	the	the	DET
ftr-362	2207	2	s	s	PROPN
ftr-362	2207	3	corporation	corporation	NOUN
ftr-362	2207	4	paid	pay	VERB
ftr-362	2207	5	$	$	SYM
ftr-362	2207	6	1,053,400	1,053,400	NUM
ftr-362	2207	7	of	of	ADP
ftr-362	2207	8	legal	legal	ADJ
ftr-362	2207	9	fees	fee	NOUN
ftr-362	2207	10	related	relate	VERB
ftr-362	2207	11	to	to	ADP
ftr-362	2207	12	the	the	DET
ftr-362	2207	13	transaction	transaction	NOUN
ftr-362	2207	14	.	.	PUNCT
ftr-362	2208	1	under	under	ADP
ftr-362	2208	2	an	an	DET
ftr-362	2208	3	fpaa	fpaa	NOUN
ftr-362	2208	4	issued	issue	VERB
ftr-362	2208	5	to	to	ADP
ftr-362	2208	6	the	the	DET
ftr-362	2208	7	partnership	partnership	NOUN
ftr-362	2208	8	the	the	DET
ftr-362	2208	9	irs	irs	PROPN
ftr-362	2208	10	determined	determine	VERB
ftr-362	2208	11	that	that	SCONJ
ftr-362	2208	12	the	the	DET
ftr-362	2208	13	partnership	partnership	NOUN
ftr-362	2208	14	was	be	AUX
ftr-362	2208	15	a	a	DET
ftr-362	2208	16	sham	sham	NOUN
ftr-362	2208	17	whose	whose	DET
ftr-362	2208	18	existence	existence	NOUN
ftr-362	2208	19	was	be	AUX
ftr-362	2208	20	disregarded	disregard	VERB
ftr-362	2208	21	.	.	PUNCT
ftr-362	2209	1	after	after	SCONJ
ftr-362	2209	2	the	the	DET
ftr-362	2209	3	fpaa	fpaa	NOUN
ftr-362	2209	4	became	become	VERB
ftr-362	2209	5	final	final	ADJ
ftr-362	2209	6	,	,	PUNCT
ftr-362	2209	7	the	the	DET
ftr-362	2209	8	irs	irs	PROPN
ftr-362	2209	9	issued	issue	VERB
ftr-362	2209	10	an	an	DET
ftr-362	2209	11	affected	affected	ADJ
ftr-362	2209	12	item	item	NOUN
ftr-362	2209	13	notice	notice	NOUN
ftr-362	2209	14	of	of	ADP
ftr-362	2209	15	deficiency	deficiency	NOUN
ftr-362	2209	16	to	to	ADP
ftr-362	2209	17	the	the	DET
ftr-362	2209	18	individual	individual	ADJ
ftr-362	2209	19	investors	investor	NOUN
ftr-362	2209	20	disallowing	disallow	VERB
ftr-362	2209	21	deduction	deduction	NOUN
ftr-362	2209	22	of	of	ADP
ftr-362	2209	23	the	the	DET
ftr-362	2209	24	legal	legal	ADJ
ftr-362	2209	25	fees	fee	NOUN
ftr-362	2209	26	passed	pass	VERB
ftr-362	2209	27	-	-	PUNCT
ftr-362	2209	28	through	through	NOUN
ftr-362	2209	29	from	from	ADP
ftr-362	2209	30	the	the	DET
ftr-362	2209	31	s	s	PART
ftr-362	2209	32	corporation	corporation	NOUN
ftr-362	2209	33	.	.	PUNCT
ftr-362	2210	1	the	the	DET
ftr-362	2210	2	court	court	NOUN
ftr-362	2210	3	(	(	PUNCT
ftr-362	2210	4	judge	judge	PROPN
ftr-362	2210	5	laro	laro	PROPN
ftr-362	2210	6	)	)	PUNCT
ftr-362	2210	7	rejected	reject	VERB
ftr-362	2210	8	the	the	DET
ftr-362	2210	9	taxpayers	taxpayer	NOUN
ftr-362	2210	10	’	'	PUNCT
ftr-362	2210	11	argument	argument	NOUN
ftr-362	2210	12	that	that	SCONJ
ftr-362	2210	13	the	the	DET
ftr-362	2210	14	deficiency	deficiency	NOUN
ftr-362	2210	15	was	be	AUX
ftr-362	2210	16	barred	bar	VERB
ftr-362	2210	17	by	by	ADP
ftr-362	2210	18	the	the	DET
ftr-362	2210	19	statute	statute	NOUN
ftr-362	2210	20	of	of	ADP
ftr-362	2210	21	limitations	limitation	NOUN
ftr-362	2210	22	because	because	SCONJ
ftr-362	2210	23	the	the	DET
ftr-362	2210	24	fees	fee	NOUN
ftr-362	2210	25	,	,	PUNCT
ftr-362	2210	26	incurred	incur	VERB
ftr-362	2210	27	by	by	ADP
ftr-362	2210	28	the	the	DET
ftr-362	2210	29	s	s	PROPN
ftr-362	2210	30	corporation	corporation	NOUN
ftr-362	2210	31	,	,	PUNCT
ftr-362	2210	32	were	be	AUX
ftr-362	2210	33	not	not	PART
ftr-362	2210	34	affected	affect	VERB
ftr-362	2210	35	partnership	partnership	NOUN
ftr-362	2210	36	items	item	NOUN
ftr-362	2210	37	.	.	PUNCT
ftr-362	2211	1	citing	cite	VERB
ftr-362	2211	2	thomas	thomas	PROPN
ftr-362	2211	3	v.	v.	PROPN
ftr-362	2211	4	united	united	PROPN
ftr-362	2211	5	states	states	PROPN
ftr-362	2211	6	,	,	PUNCT
ftr-362	2211	7	166	166	NUM
ftr-362	2211	8	f.3d	f.3d	NUM
ftr-362	2211	9	825	825	NUM
ftr-362	2211	10	(	(	PUNCT
ftr-362	2211	11	6th	6th	ADJ
ftr-362	2211	12	cir	cir	NOUN
ftr-362	2211	13	.	.	PROPN
ftr-362	2211	14	1999	1999	NUM
ftr-362	2211	15	)	)	PUNCT
ftr-362	2211	16	,	,	PUNCT
ftr-362	2211	17	the	the	DET
ftr-362	2211	18	court	court	NOUN
ftr-362	2211	19	held	hold	VERB
ftr-362	2211	20	that	that	SCONJ
ftr-362	2211	21	the	the	DET
ftr-362	2211	22	fees	fee	NOUN
ftr-362	2211	23	and	and	CCONJ
ftr-362	2211	24	the	the	DET
ftr-362	2211	25	s	s	PROPN
ftr-362	2211	26	corporation	corporation	NOUN
ftr-362	2211	27	deduction	deduction	NOUN
ftr-362	2211	28	were	be	AUX
ftr-362	2211	29	affected	affect	VERB
ftr-362	2211	30	by	by	ADP
ftr-362	2211	31	the	the	DET
ftr-362	2211	32	partnership	partnership	NOUN
ftr-362	2211	33	item	item	NOUN
ftr-362	2211	34	determination	determination	NOUN
ftr-362	2211	35	in	in	ADP
ftr-362	2211	36	that	that	SCONJ
ftr-362	2211	37	the	the	DET
ftr-362	2211	38	fees	fee	NOUN
ftr-362	2211	39	were	be	AUX
ftr-362	2211	40	nondeductible	nondeductible	ADJ
ftr-362	2211	41	given	give	VERB
ftr-362	2211	42	the	the	DET
ftr-362	2211	43	lack	lack	NOUN
ftr-362	2211	44	of	of	ADP
ftr-362	2211	45	a	a	DET
ftr-362	2211	46	profit	profit	NOUN
ftr-362	2211	47	or	or	CCONJ
ftr-362	2211	48	business	business	NOUN
ftr-362	2211	49	motive	motive	NOUN
ftr-362	2211	50	flowing	flow	VERB
ftr-362	2211	51	from	from	ADP
ftr-362	2211	52	the	the	DET
ftr-362	2211	53	partnership	partnership	NOUN
ftr-362	2211	54	level	level	NOUN
ftr-362	2211	55	determination	determination	NOUN
ftr-362	2211	56	.	.	PUNCT
ftr-362	2212	1	the	the	DET
ftr-362	2212	2	fact	fact	NOUN
ftr-362	2212	3	that	that	SCONJ
ftr-362	2212	4	the	the	DET
ftr-362	2212	5	fees	fee	NOUN
ftr-362	2212	6	were	be	AUX
ftr-362	2212	7	not	not	PART
ftr-362	2212	8	incurred	incur	VERB
ftr-362	2212	9	or	or	CCONJ
ftr-362	2212	10	deducted	deduct	VERB
ftr-362	2212	11	by	by	ADP
ftr-362	2212	12	the	the	DET
ftr-362	2212	13	partnership	partnership	NOUN
ftr-362	2212	14	did	do	AUX
ftr-362	2212	15	not	not	PART
ftr-362	2212	16	remove	remove	VERB
ftr-362	2212	17	the	the	DET
ftr-362	2212	18	fees	fee	NOUN
ftr-362	2212	19	from	from	ADP
ftr-362	2212	20	being	be	AUX
ftr-362	2212	21	treated	treat	VERB
ftr-362	2212	22	as	as	ADP
ftr-362	2212	23	affected	affect	VERB
ftr-362	2212	24	items	item	NOUN
ftr-362	2212	25	.	.	PUNCT
ftr-362	2213	1	the	the	DET
ftr-362	2213	2	court	court	NOUN
ftr-362	2213	3	pointed	point	VERB
ftr-362	2213	4	out	out	ADP
ftr-362	2213	5	further	far	ADV
ftr-362	2213	6	that	that	SCONJ
ftr-362	2213	7	the	the	DET
ftr-362	2213	8	relationship	relationship	NOUN
ftr-362	2213	9	between	between	ADP
ftr-362	2213	10	the	the	DET
ftr-362	2213	11	partnership	partnership	NOUN
ftr-362	2213	12	,	,	PUNCT
ftr-362	2213	13	the	the	DET
ftr-362	2213	14	fees	fee	NOUN
ftr-362	2213	15	,	,	PUNCT
ftr-362	2213	16	the	the	DET
ftr-362	2213	17	s	s	NOUN
ftr-362	2213	18	corporation	corporation	NOUN
ftr-362	2213	19	,	,	PUNCT
ftr-362	2213	20	and	and	CCONJ
ftr-362	2213	21	the	the	DET
ftr-362	2213	22	taxpayers	taxpayer	NOUN
ftr-362	2213	23	could	could	AUX
ftr-362	2213	24	not	not	PART
ftr-362	2213	25	have	have	AUX
ftr-362	2213	26	been	be	AUX
ftr-362	2213	27	determined	determine	VERB
ftr-362	2213	28	at	at	ADP
ftr-362	2213	29	the	the	DET
ftr-362	2213	30	partnership	partnership	NOUN
ftr-362	2213	31	level	level	NOUN
ftr-362	2213	32	but	but	CCONJ
ftr-362	2213	33	had	have	VERB
ftr-362	2213	34	to	to	PART
ftr-362	2213	35	be	be	AUX
ftr-362	2213	36	determined	determine	VERB
ftr-362	2213	37	at	at	ADP
ftr-362	2213	38	a	a	DET
ftr-362	2213	39	partner	partner	NOUN
ftr-362	2213	40	level	level	NOUN
ftr-362	2213	41	proceeding	proceeding	NOUN
ftr-362	2213	42	.	.	PUNCT
ftr-362	2214	1	therefore	therefore	ADV
ftr-362	2214	2	,	,	PUNCT
ftr-362	2214	3	the	the	DET
ftr-362	2214	4	running	running	NOUN
ftr-362	2214	5	of	of	ADP
ftr-362	2214	6	the	the	DET
ftr-362	2214	7	statute	statute	NOUN
ftr-362	2214	8	of	of	ADP
ftr-362	2214	9	limitations	limitation	NOUN
ftr-362	2214	10	was	be	AUX
ftr-362	2214	11	suspended	suspend	VERB
ftr-362	2214	12	under	under	ADP
ftr-362	2214	13	§	§	PROPN
ftr-362	2214	14	6229(d	6229(d	NOUN
ftr-362	2214	15	)	)	PUNCT
ftr-362	2214	16	until	until	SCONJ
ftr-362	2214	17	60	60	NUM
ftr-362	2214	18	days	day	NOUN
ftr-362	2214	19	after	after	SCONJ
ftr-362	2214	20	the	the	DET
ftr-362	2214	21	decision	decision	NOUN
ftr-362	2214	22	in	in	ADP
ftr-362	2214	23	the	the	DET
ftr-362	2214	24	partnership	partnership	NOUN
ftr-362	2214	25	proceeding	proceeding	NOUN
ftr-362	2214	26	became	become	VERB
ftr-362	2214	27	final	final	ADJ
ftr-362	2214	28	.	.	PUNCT
ftr-362	2215	1	the	the	DET
ftr-362	2215	2	fees	fee	NOUN
ftr-362	2215	3	were	be	AUX
ftr-362	2215	4	affected	affect	VERB
ftr-362	2215	5	items	item	NOUN
ftr-362	2215	6	because	because	SCONJ
ftr-362	2215	7	they	they	PRON
ftr-362	2215	8	were	be	AUX
ftr-362	2215	9	related	relate	VERB
ftr-362	2215	10	to	to	ADP
ftr-362	2215	11	the	the	DET
ftr-362	2215	12	transaction	transaction	NOUN
ftr-362	2215	13	and	and	CCONJ
ftr-362	2215	14	were	be	AUX
ftr-362	2215	15	related	relate	VERB
ftr-362	2215	16	to	to	ADP
ftr-362	2215	17	the	the	DET
ftr-362	2215	18	partnership	partnership	NOUN
ftr-362	2215	19	in	in	SCONJ
ftr-362	2215	20	that	that	SCONJ
ftr-362	2215	21	they	they	PRON
ftr-362	2215	22	were	be	AUX
ftr-362	2215	23	paid	pay	VERB
ftr-362	2215	24	,	,	PUNCT
ftr-362	2215	25	at	at	ADP
ftr-362	2215	26	least	least	ADJ
ftr-362	2215	27	in	in	ADP
ftr-362	2215	28	part	part	NOUN
ftr-362	2215	29	,	,	PUNCT
ftr-362	2215	30	to	to	PART
ftr-362	2215	31	form	form	VERB
ftr-362	2215	32	the	the	DET
ftr-362	2215	33	partnership	partnership	NOUN
ftr-362	2215	34	and	and	CCONJ
ftr-362	2215	35	674	674	NUM
ftr-362	2215	36	florida	florida	PROPN
ftr-362	2215	37	tax	tax	NOUN
ftr-362	2215	38	review	review	NOUN
ftr-362	2216	1	[	[	X
ftr-362	2216	2	vol	vol	NOUN
ftr-362	2216	3	.	.	PUNCT
ftr-362	2216	4	10:9	10:9	NUM
ftr-362	2216	5	to	to	PART
ftr-362	2216	6	effect	effect	VERB
ftr-362	2216	7	the	the	DET
ftr-362	2216	8	transaction	transaction	NOUN
ftr-362	2216	9	as	as	SCONJ
ftr-362	2216	10	it	it	PRON
ftr-362	2216	11	related	relate	VERB
ftr-362	2216	12	to	to	ADP
ftr-362	2216	13	the	the	DET
ftr-362	2216	14	partnership	partnership	NOUN
ftr-362	2216	15	.	.	PUNCT
ftr-362	2217	1	the	the	DET
ftr-362	2217	2	fees	fee	NOUN
ftr-362	2217	3	were	be	AUX
ftr-362	2217	4	the	the	DET
ftr-362	2217	5	type	type	NOUN
ftr-362	2217	6	of	of	ADP
ftr-362	2217	7	affected	affected	ADJ
ftr-362	2217	8	item	item	NOUN
ftr-362	2217	9	assessable	assessable	ADJ
ftr-362	2217	10	only	only	ADV
ftr-362	2217	11	through	through	ADP
ftr-362	2217	12	the	the	DET
ftr-362	2217	13	deficiency	deficiency	NOUN
ftr-362	2217	14	procedures	procedure	NOUN
ftr-362	2217	15	,	,	PUNCT
ftr-362	2217	16	because	because	SCONJ
ftr-362	2217	17	they	they	PRON
ftr-362	2217	18	required	require	VERB
ftr-362	2217	19	partner	partner	NOUN
ftr-362	2217	20	-	-	PUNCT
ftr-362	2217	21	level	level	NOUN
ftr-362	2217	22	determinations	determination	NOUN
ftr-362	2217	23	to	to	PART
ftr-362	2217	24	ascertain	ascertain	VERB
ftr-362	2217	25	the	the	DET
ftr-362	2217	26	portion	portion	NOUN
ftr-362	2217	27	(	(	PUNCT
ftr-362	2217	28	if	if	SCONJ
ftr-362	2217	29	not	not	PART
ftr-362	2217	30	all	all	PRON
ftr-362	2217	31	)	)	PUNCT
ftr-362	2217	32	of	of	ADP
ftr-362	2217	33	the	the	DET
ftr-362	2217	34	fees	fee	NOUN
ftr-362	2217	35	related	relate	VERB
ftr-362	2217	36	to	to	ADP
ftr-362	2217	37	the	the	DET
ftr-362	2217	38	partnership	partnership	NOUN
ftr-362	2217	39	and	and	CCONJ
ftr-362	2217	40	to	to	ADP
ftr-362	2217	41	the	the	DET
ftr-362	2217	42	transaction	transaction	NOUN
ftr-362	2217	43	and	and	CCONJ
ftr-362	2217	44	which	which	PRON
ftr-362	2217	45	were	be	AUX
ftr-362	2217	46	thus	thus	ADV
ftr-362	2217	47	nondeductible	nondeductible	ADJ
ftr-362	2217	48	.	.	PUNCT
ftr-362	2218	1	7	7	X
ftr-362	2218	2	.	.	X
ftr-362	2218	3	the	the	DET
ftr-362	2218	4	irs	irs	PROPN
ftr-362	2218	5	gets	get	VERB
ftr-362	2218	6	a	a	DET
ftr-362	2218	7	second	second	ADJ
ftr-362	2218	8	bite	bite	NOUN
ftr-362	2218	9	at	at	ADP
ftr-362	2218	10	this	this	DET
ftr-362	2218	11	tefra	tefra	ADJ
ftr-362	2218	12	apple	apple	NOUN
ftr-362	2218	13	even	even	ADV
ftr-362	2218	14	if	if	SCONJ
ftr-362	2218	15	the	the	DET
ftr-362	2218	16	in	in	ADP
ftr-362	2218	17	-	-	PUNCT
ftr-362	2218	18	house	house	NOUN
ftr-362	2218	19	rules	rule	NOUN
ftr-362	2218	20	were	be	AUX
ftr-362	2218	21	not	not	PART
ftr-362	2218	22	followed	follow	VERB
ftr-362	2218	23	.	.	PUNCT
ftr-362	2219	1	npr	npr	PROPN
ftr-362	2219	2	investments	investments	PROPN
ftr-362	2219	3	,	,	PUNCT
ftr-362	2219	4	llc	llc	PROPN
ftr-362	2219	5	v.	v.	PROPN
ftr-362	2219	6	united	united	PROPN
ftr-362	2219	7	states	states	PROPN
ftr-362	2219	8	,	,	PUNCT
ftr-362	2219	9	106	106	NUM
ftr-362	2219	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2219	11	2010	2010	NUM
ftr-362	2219	12	-	-	SYM
ftr-362	2219	13	5788	5788	NUM
ftr-362	2219	14	(	(	PUNCT
ftr-362	2219	15	e.d	e.d	PROPN
ftr-362	2219	16	.	.	PROPN
ftr-362	2219	17	tex	tex	PROPN
ftr-362	2219	18	.	.	PROPN
ftr-362	2219	19	8/10/10	8/10/10	NUM
ftr-362	2219	20	)	)	PUNCT
ftr-362	2219	21	.	.	PUNCT
ftr-362	2220	1	npr	npr	PROPN
ftr-362	2220	2	was	be	AUX
ftr-362	2220	3	a	a	DET
ftr-362	2220	4	partnership	partnership	NOUN
ftr-362	2220	5	formed	form	VERB
ftr-362	2220	6	to	to	PART
ftr-362	2220	7	execute	execute	VERB
ftr-362	2220	8	a	a	DET
ftr-362	2220	9	r.j	r.j	PROPN
ftr-362	2220	10	.	.	PROPN
ftr-362	2220	11	ruble	ruble	PROPN
ftr-362	2220	12	,	,	PUNCT
ftr-362	2220	13	sidley	sidley	PROPN
ftr-362	2220	14	austin	austin	PROPN
ftr-362	2220	15	,	,	PUNCT
ftr-362	2220	16	son	son	NOUN
ftr-362	2220	17	of	of	ADP
ftr-362	2220	18	boss	boss	NOUN
ftr-362	2220	19	abusive	abusive	ADJ
ftr-362	2220	20	tax	tax	NOUN
ftr-362	2220	21	shelter	shelter	NOUN
ftr-362	2220	22	deal	deal	NOUN
ftr-362	2220	23	.	.	PUNCT
ftr-362	2221	1	the	the	DET
ftr-362	2221	2	three	three	NUM
ftr-362	2221	3	partners	partner	NOUN
ftr-362	2221	4	were	be	AUX
ftr-362	2221	5	partners	partner	NOUN
ftr-362	2221	6	in	in	ADP
ftr-362	2221	7	a	a	DET
ftr-362	2221	8	plaintiffs	plaintiff	NOUN
ftr-362	2221	9	contingency	contingency	NOUN
ftr-362	2221	10	fee	fee	NOUN
ftr-362	2221	11	law	law	NOUN
ftr-362	2221	12	firm	firm	NOUN
ftr-362	2221	13	,	,	PUNCT
ftr-362	2221	14	and	and	CCONJ
ftr-362	2221	15	two	two	NUM
ftr-362	2221	16	of	of	ADP
ftr-362	2221	17	them	they	PRON
ftr-362	2221	18	were	be	AUX
ftr-362	2221	19	the	the	DET
ftr-362	2221	20	taxpayers	taxpayer	NOUN
ftr-362	2221	21	in	in	ADP
ftr-362	2221	22	klamath	klamath	NOUN
ftr-362	2221	23	strategic	strategic	PROPN
ftr-362	2221	24	investment	investment	NOUN
ftr-362	2221	25	fund	fund	NOUN
ftr-362	2221	26	,	,	PUNCT
ftr-362	2221	27	llc	llc	PROPN
ftr-362	2221	28	v.	v.	PROPN
ftr-362	2221	29	united	united	PROPN
ftr-362	2221	30	states	states	PROPN
ftr-362	2221	31	,	,	PUNCT
ftr-362	2221	32	568	568	NUM
ftr-362	2221	33	f.3d	f.3d	NUM
ftr-362	2221	34	537	537	NUM
ftr-362	2221	35	(	(	PUNCT
ftr-362	2221	36	5th	5th	ADJ
ftr-362	2221	37	cir	cir	NOUN
ftr-362	2221	38	.	.	PUNCT
ftr-362	2222	1	5/21/09	5/21/09	NUM
ftr-362	2222	2	)	)	PUNCT
ftr-362	2222	3	.	.	PUNCT
ftr-362	2223	1	when	when	SCONJ
ftr-362	2223	2	the	the	DET
ftr-362	2223	3	partners	partner	NOUN
ftr-362	2223	4	withdrew	withdraw	VERB
ftr-362	2223	5	from	from	ADP
ftr-362	2223	6	npr	npr	PROPN
ftr-362	2223	7	,	,	PUNCT
ftr-362	2223	8	they	they	PRON
ftr-362	2223	9	transferred	transfer	VERB
ftr-362	2223	10	the	the	DET
ftr-362	2223	11	inflated	inflated	ADJ
ftr-362	2223	12	basis	basis	NOUN
ftr-362	2223	13	foreign	foreign	ADJ
ftr-362	2223	14	currency	currency	NOUN
ftr-362	2223	15	from	from	ADP
ftr-362	2223	16	npr	npr	PROPN
ftr-362	2223	17	to	to	ADP
ftr-362	2223	18	their	their	PRON
ftr-362	2223	19	law	law	NOUN
ftr-362	2223	20	firm	firm	NOUN
ftr-362	2223	21	partnership	partnership	NOUN
ftr-362	2223	22	.	.	PUNCT
ftr-362	2224	1	on	on	ADP
ftr-362	2224	2	its	its	PRON
ftr-362	2224	3	tax	tax	NOUN
ftr-362	2224	4	return	return	NOUN
ftr-362	2224	5	,	,	PUNCT
ftr-362	2224	6	npr	npr	PROPN
ftr-362	2224	7	indicated	indicate	VERB
ftr-362	2224	8	that	that	SCONJ
ftr-362	2224	9	it	it	PRON
ftr-362	2224	10	was	be	AUX
ftr-362	2224	11	not	not	PART
ftr-362	2224	12	a	a	DET
ftr-362	2224	13	partnership	partnership	NOUN
ftr-362	2224	14	subject	subject	ADJ
ftr-362	2224	15	to	to	ADP
ftr-362	2224	16	tefra	tefra	ADJ
ftr-362	2224	17	audit	audit	NOUN
ftr-362	2224	18	procedures	procedure	NOUN
ftr-362	2224	19	,	,	PUNCT
ftr-362	2224	20	when	when	SCONJ
ftr-362	2224	21	in	in	ADP
ftr-362	2224	22	fact	fact	NOUN
ftr-362	2224	23	it	it	PRON
ftr-362	2224	24	was	be	AUX
ftr-362	2224	25	a	a	DET
ftr-362	2224	26	tefra	tefra	ADJ
ftr-362	2224	27	partnership	partnership	NOUN
ftr-362	2224	28	.	.	PUNCT
ftr-362	2225	1	in	in	ADP
ftr-362	2225	2	the	the	DET
ftr-362	2225	3	initial	initial	ADJ
ftr-362	2225	4	audit	audit	NOUN
ftr-362	2225	5	of	of	ADP
ftr-362	2225	6	npr	npr	PROPN
ftr-362	2225	7	’s	’s	PART
ftr-362	2225	8	returns	return	NOUN
ftr-362	2225	9	,	,	PUNCT
ftr-362	2225	10	the	the	DET
ftr-362	2225	11	irs	irs	PROPN
ftr-362	2225	12	applied	apply	VERB
ftr-362	2225	13	normal	normal	ADJ
ftr-362	2225	14	partnership	partnership	NOUN
ftr-362	2225	15	audit	audit	NOUN
ftr-362	2225	16	procedures	procedure	NOUN
ftr-362	2225	17	and	and	CCONJ
ftr-362	2225	18	issued	issue	VERB
ftr-362	2225	19	a	a	DET
ftr-362	2225	20	final	final	ADJ
ftr-362	2225	21	no	no	DET
ftr-362	2225	22	adjustment	adjustment	NOUN
ftr-362	2225	23	notice	notice	NOUN
ftr-362	2225	24	to	to	ADP
ftr-362	2225	25	the	the	DET
ftr-362	2225	26	partnership	partnership	NOUN
ftr-362	2225	27	.	.	PUNCT
ftr-362	2226	1	rather	rather	ADV
ftr-362	2226	2	than	than	ADP
ftr-362	2226	3	proposing	propose	VERB
ftr-362	2226	4	adjustments	adjustment	NOUN
ftr-362	2226	5	to	to	ADP
ftr-362	2226	6	the	the	DET
ftr-362	2226	7	npr	npr	PROPN
ftr-362	2226	8	return	return	NOUN
ftr-362	2226	9	,	,	PUNCT
ftr-362	2226	10	the	the	DET
ftr-362	2226	11	irs	irs	PROPN
ftr-362	2226	12	determined	determine	VERB
ftr-362	2226	13	that	that	SCONJ
ftr-362	2226	14	it	it	PRON
ftr-362	2226	15	would	would	AUX
ftr-362	2226	16	deny	deny	VERB
ftr-362	2226	17	loss	loss	NOUN
ftr-362	2226	18	deductions	deduction	NOUN
ftr-362	2226	19	through	through	ADP
ftr-362	2226	20	the	the	DET
ftr-362	2226	21	issue	issue	NOUN
ftr-362	2226	22	of	of	ADP
ftr-362	2226	23	notices	notice	NOUN
ftr-362	2226	24	of	of	ADP
ftr-362	2226	25	deficiency	deficiency	NOUN
ftr-362	2226	26	directly	directly	ADV
ftr-362	2226	27	to	to	ADP
ftr-362	2226	28	the	the	DET
ftr-362	2226	29	npr	npr	PROPN
ftr-362	2226	30	partners	partner	NOUN
ftr-362	2226	31	.	.	PUNCT
ftr-362	2227	1	in	in	ADP
ftr-362	2227	2	a	a	DET
ftr-362	2227	3	higher	high	ADJ
ftr-362	2227	4	level	level	NOUN
ftr-362	2227	5	review	review	NOUN
ftr-362	2227	6	,	,	PUNCT
ftr-362	2227	7	the	the	DET
ftr-362	2227	8	irs	irs	PROPN
ftr-362	2227	9	determined	determine	VERB
ftr-362	2227	10	that	that	SCONJ
ftr-362	2227	11	npr	npr	PROPN
ftr-362	2227	12	was	be	AUX
ftr-362	2227	13	a	a	DET
ftr-362	2227	14	tefra	tefra	ADJ
ftr-362	2227	15	partnership	partnership	NOUN
ftr-362	2227	16	and	and	CCONJ
ftr-362	2227	17	that	that	SCONJ
ftr-362	2227	18	the	the	DET
ftr-362	2227	19	deficiency	deficiency	NOUN
ftr-362	2227	20	action	action	NOUN
ftr-362	2227	21	required	require	VERB
ftr-362	2227	22	issue	issue	NOUN
ftr-362	2227	23	of	of	ADP
ftr-362	2227	24	an	an	DET
ftr-362	2227	25	fpaa	fpaa	NOUN
ftr-362	2227	26	to	to	ADP
ftr-362	2227	27	the	the	DET
ftr-362	2227	28	npr	npr	PROPN
ftr-362	2227	29	partners	partner	NOUN
ftr-362	2227	30	adjusting	adjust	VERB
ftr-362	2227	31	npr	npr	PROPN
ftr-362	2227	32	partnership	partnership	NOUN
ftr-362	2227	33	items	item	NOUN
ftr-362	2227	34	.	.	PUNCT
ftr-362	2228	1	section	section	NOUN
ftr-362	2228	2	6223(f	6223(f	NOUN
ftr-362	2228	3	)	)	PUNCT
ftr-362	2228	4	provides	provide	VERB
ftr-362	2228	5	that	that	SCONJ
ftr-362	2228	6	if	if	SCONJ
ftr-362	2228	7	the	the	DET
ftr-362	2228	8	irs	irs	PROPN
ftr-362	2228	9	mails	mail	VERB
ftr-362	2228	10	a	a	DET
ftr-362	2228	11	final	final	ADJ
ftr-362	2228	12	partnership	partnership	NOUN
ftr-362	2228	13	administrative	administrative	ADJ
ftr-362	2228	14	adjustment	adjustment	NOUN
ftr-362	2228	15	,	,	PUNCT
ftr-362	2228	16	it	it	PRON
ftr-362	2228	17	may	may	AUX
ftr-362	2228	18	not	not	PART
ftr-362	2228	19	mail	mail	VERB
ftr-362	2228	20	another	another	DET
ftr-362	2228	21	notice	notice	NOUN
ftr-362	2228	22	in	in	ADP
ftr-362	2228	23	the	the	DET
ftr-362	2228	24	absence	absence	NOUN
ftr-362	2228	25	of	of	ADP
ftr-362	2228	26	a	a	DET
ftr-362	2228	27	showing	showing	NOUN
ftr-362	2228	28	of	of	ADP
ftr-362	2228	29	fraud	fraud	NOUN
ftr-362	2228	30	,	,	PUNCT
ftr-362	2228	31	malfeasance	malfeasance	NOUN
ftr-362	2228	32	,	,	PUNCT
ftr-362	2228	33	or	or	CCONJ
ftr-362	2228	34	misrepresentation	misrepresentation	NOUN
ftr-362	2228	35	of	of	ADP
ftr-362	2228	36	a	a	DET
ftr-362	2228	37	material	material	ADJ
ftr-362	2228	38	fact	fact	NOUN
ftr-362	2228	39	.	.	PUNCT
ftr-362	2229	1	the	the	DET
ftr-362	2229	2	taxpayers	taxpayer	NOUN
ftr-362	2229	3	argued	argue	VERB
ftr-362	2229	4	that	that	SCONJ
ftr-362	2229	5	the	the	DET
ftr-362	2229	6	second	second	ADJ
ftr-362	2229	7	notice	notice	NOUN
ftr-362	2229	8	was	be	AUX
ftr-362	2229	9	invalid	invalid	ADJ
ftr-362	2229	10	.	.	PUNCT
ftr-362	2230	1	the	the	DET
ftr-362	2230	2	court	court	NOUN
ftr-362	2230	3	(	(	PUNCT
ftr-362	2230	4	judge	judge	NOUN
ftr-362	2230	5	ward	ward	PROPN
ftr-362	2230	6	)	)	PUNCT
ftr-362	2230	7	found	find	VERB
ftr-362	2230	8	that	that	SCONJ
ftr-362	2230	9	the	the	DET
ftr-362	2230	10	initial	initial	ADJ
ftr-362	2230	11	notice	notice	NOUN
ftr-362	2230	12	to	to	ADP
ftr-362	2230	13	npr	npr	PROPN
ftr-362	2230	14	met	meet	VERB
ftr-362	2230	15	the	the	DET
ftr-362	2230	16	statutory	statutory	ADJ
ftr-362	2230	17	criteria	criterion	NOUN
ftr-362	2230	18	for	for	ADP
ftr-362	2230	19	an	an	DET
ftr-362	2230	20	fppa	fppa	ADJ
ftr-362	2230	21	,	,	PUNCT
ftr-362	2230	22	even	even	ADV
ftr-362	2230	23	though	though	SCONJ
ftr-362	2230	24	it	it	PRON
ftr-362	2230	25	was	be	AUX
ftr-362	2230	26	sent	send	VERB
ftr-362	2230	27	through	through	ADP
ftr-362	2230	28	the	the	DET
ftr-362	2230	29	normal	normal	ADJ
ftr-362	2230	30	audit	audit	NOUN
ftr-362	2230	31	process	process	NOUN
ftr-362	2230	32	.	.	PUNCT
ftr-362	2231	1	the	the	DET
ftr-362	2231	2	court	court	NOUN
ftr-362	2231	3	indicated	indicate	VERB
ftr-362	2231	4	that	that	SCONJ
ftr-362	2231	5	there	there	PRON
ftr-362	2231	6	is	be	VERB
ftr-362	2231	7	nothing	nothing	PRON
ftr-362	2231	8	in	in	ADP
ftr-362	2231	9	statute	statute	NOUN
ftr-362	2231	10	or	or	CCONJ
ftr-362	2231	11	case	case	NOUN
ftr-362	2231	12	law	law	NOUN
ftr-362	2231	13	that	that	PRON
ftr-362	2231	14	affects	affect	VERB
ftr-362	2231	15	the	the	DET
ftr-362	2231	16	validity	validity	NOUN
ftr-362	2231	17	of	of	ADP
ftr-362	2231	18	an	an	DET
ftr-362	2231	19	fppa	fppa	NOUN
ftr-362	2231	20	by	by	ADP
ftr-362	2231	21	whether	whether	SCONJ
ftr-362	2231	22	the	the	DET
ftr-362	2231	23	irs	irs	PROPN
ftr-362	2231	24	followed	follow	VERB
ftr-362	2231	25	proper	proper	ADJ
ftr-362	2231	26	internal	internal	ADJ
ftr-362	2231	27	procedures	procedure	NOUN
ftr-362	2231	28	in	in	ADP
ftr-362	2231	29	issuing	issue	VERB
ftr-362	2231	30	the	the	DET
ftr-362	2231	31	notice	notice	NOUN
ftr-362	2231	32	.	.	PUNCT
ftr-362	2232	1	however	however	ADV
ftr-362	2232	2	,	,	PUNCT
ftr-362	2232	3	the	the	DET
ftr-362	2232	4	court	court	NOUN
ftr-362	2232	5	also	also	ADV
ftr-362	2232	6	found	find	VERB
ftr-362	2232	7	that	that	SCONJ
ftr-362	2232	8	the	the	DET
ftr-362	2232	9	taxpayer	taxpayer	NOUN
ftr-362	2232	10	’s	’s	PART
ftr-362	2232	11	misrepresentation	misrepresentation	NOUN
ftr-362	2232	12	of	of	ADP
ftr-362	2232	13	the	the	DET
ftr-362	2232	14	tefra	tefra	ADJ
ftr-362	2232	15	audit	audit	NOUN
ftr-362	2232	16	status	status	NOUN
ftr-362	2232	17	on	on	ADP
ftr-362	2232	18	npr	npr	PROPN
ftr-362	2232	19	’s	’s	PART
ftr-362	2232	20	partnership	partnership	NOUN
ftr-362	2232	21	return	return	NOUN
ftr-362	2232	22	by	by	ADP
ftr-362	2232	23	failing	fail	VERB
ftr-362	2232	24	to	to	PART
ftr-362	2232	25	check	check	VERB
ftr-362	2232	26	the	the	DET
ftr-362	2232	27	box	box	NOUN
ftr-362	2232	28	indicating	indicate	VERB
ftr-362	2232	29	it	it	PRON
ftr-362	2232	30	was	be	AUX
ftr-362	2232	31	subject	subject	ADJ
ftr-362	2232	32	to	to	ADP
ftr-362	2232	33	the	the	DET
ftr-362	2232	34	tefra	tefra	ADJ
ftr-362	2232	35	provisions	provision	NOUN
ftr-362	2232	36	was	be	AUX
ftr-362	2232	37	a	a	DET
ftr-362	2232	38	“	"	PUNCT
ftr-362	2232	39	misrepresentation	misrepresentation	NOUN
ftr-362	2232	40	of	of	ADP
ftr-362	2232	41	a	a	DET
ftr-362	2232	42	material	material	ADJ
ftr-362	2232	43	fact	fact	NOUN
ftr-362	2232	44	”	"	PUNCT
ftr-362	2232	45	invoking	invoke	VERB
ftr-362	2232	46	the	the	DET
ftr-362	2232	47	exception	exception	NOUN
ftr-362	2232	48	in	in	ADP
ftr-362	2232	49	§	§	PROPN
ftr-362	2232	50	6223(f	6223(f	NOUN
ftr-362	2232	51	)	)	PUNCT
ftr-362	2232	52	that	that	PRON
ftr-362	2232	53	allows	allow	VERB
ftr-362	2232	54	a	a	DET
ftr-362	2232	55	second	second	ADJ
ftr-362	2232	56	notice	notice	NOUN
ftr-362	2232	57	.	.	PUNCT
ftr-362	2233	1	•	•	NUM
ftr-362	2233	2	the	the	DET
ftr-362	2233	3	court	court	NOUN
ftr-362	2233	4	also	also	ADV
ftr-362	2233	5	held	hold	VERB
ftr-362	2233	6	that	that	SCONJ
ftr-362	2233	7	the	the	DET
ftr-362	2233	8	taxpayers	taxpayer	NOUN
ftr-362	2233	9	reasonably	reasonably	ADV
ftr-362	2233	10	relied	rely	VERB
ftr-362	2233	11	on	on	ADP
ftr-362	2233	12	their	their	PRON
ftr-362	2233	13	tax	tax	NOUN
ftr-362	2233	14	advisors	advisor	NOUN
ftr-362	2233	15	and	and	CCONJ
ftr-362	2233	16	declined	decline	VERB
ftr-362	2233	17	to	to	PART
ftr-362	2233	18	impose	impose	VERB
ftr-362	2233	19	penalties	penalty	NOUN
ftr-362	2233	20	under	under	ADP
ftr-362	2233	21	§	§	PROPN
ftr-362	2233	22	§	§	PROPN
ftr-362	2233	23	6662(b	6662(b	NOUN
ftr-362	2233	24	)	)	PUNCT
ftr-362	2233	25	and	and	CCONJ
ftr-362	2233	26	6664(c)(1	6664(c)(1	NUM
ftr-362	2233	27	)	)	PUNCT
ftr-362	2233	28	.	.	PUNCT
ftr-362	2234	1	8	8	X
ftr-362	2234	2	.	.	X
ftr-362	2235	1	the	the	DET
ftr-362	2235	2	$	$	SYM
ftr-362	2235	3	9,500	9,500	NUM
ftr-362	2235	4	deposited	deposit	VERB
ftr-362	2235	5	was	be	AUX
ftr-362	2235	6	only	only	ADV
ftr-362	2235	7	$	$	SYM
ftr-362	2235	8	2.9	2.9	NUM
ftr-362	2235	9	million	million	NUM
ftr-362	2235	10	short	short	ADJ
ftr-362	2235	11	;	;	PUNCT
ftr-362	2235	12	that	that	PRON
ftr-362	2235	13	’s	’	VERB
ftr-362	2235	14	a	a	DET
ftr-362	2235	15	reasonable	reasonable	ADJ
ftr-362	2235	16	mistake	mistake	NOUN
ftr-362	2235	17	.	.	PUNCT
ftr-362	2236	1	kislev	kislev	ADJ
ftr-362	2236	2	partners	partner	NOUN
ftr-362	2236	3	,	,	PUNCT
ftr-362	2236	4	l.p	l.p	PROPN
ftr-362	2236	5	.	.	PROPN
ftr-362	2236	6	v.	v.	PROPN
ftr-362	2236	7	united	united	PROPN
ftr-362	2236	8	states	states	PROPN
ftr-362	2236	9	,	,	PUNCT
ftr-362	2236	10	84	84	NUM
ftr-362	2236	11	fed	feed	VERB
ftr-362	2236	12	.	.	PUNCT
ftr-362	2237	1	cl	cl	NOUN
ftr-362	2237	2	.	.	PUNCT
ftr-362	2238	1	385	385	NUM
ftr-362	2238	2	(	(	PUNCT
ftr-362	2238	3	8/13/08	8/13/08	NUM
ftr-362	2238	4	)	)	PUNCT
ftr-362	2238	5	.	.	PUNCT
ftr-362	2239	1	the	the	DET
ftr-362	2239	2	taxpayer	taxpayer	NOUN
ftr-362	2239	3	,	,	PUNCT
ftr-362	2239	4	a	a	DET
ftr-362	2239	5	non	non	ADJ
ftr-362	2239	6	-	-	ADJ
ftr-362	2239	7	tax	tax	ADJ
ftr-362	2239	8	matters	matter	NOUN
ftr-362	2239	9	partner	partner	NOUN
ftr-362	2239	10	,	,	PUNCT
ftr-362	2239	11	filed	file	VERB
ftr-362	2239	12	an	an	DET
ftr-362	2239	13	action	action	NOUN
ftr-362	2239	14	2011	2011	NUM
ftr-362	2239	15	]	]	PUNCT
ftr-362	2239	16	recent	recent	ADJ
ftr-362	2239	17	developments	development	NOUN
ftr-362	2239	18	in	in	ADP
ftr-362	2239	19	federal	federal	ADJ
ftr-362	2239	20	income	income	NOUN
ftr-362	2239	21	taxation	taxation	NOUN
ftr-362	2239	22	675	675	NUM
ftr-362	2239	23	seeking	seek	VERB
ftr-362	2239	24	review	review	NOUN
ftr-362	2239	25	of	of	ADP
ftr-362	2239	26	a	a	DET
ftr-362	2239	27	final	final	ADJ
ftr-362	2239	28	partnership	partnership	NOUN
ftr-362	2239	29	administrative	administrative	ADJ
ftr-362	2239	30	adjustment	adjustment	NOUN
ftr-362	2239	31	for	for	ADP
ftr-362	2239	32	kislev	kislev	ADJ
ftr-362	2239	33	partners	partner	NOUN
ftr-362	2239	34	,	,	PUNCT
ftr-362	2239	35	which	which	PRON
ftr-362	2239	36	claimed	claim	VERB
ftr-362	2239	37	$	$	SYM
ftr-362	2239	38	140	140	NUM
ftr-362	2239	39	million	million	NUM
ftr-362	2239	40	of	of	ADP
ftr-362	2239	41	losses	loss	NOUN
ftr-362	2239	42	in	in	ADP
ftr-362	2239	43	an	an	DET
ftr-362	2239	44	abusive	abusive	ADJ
ftr-362	2239	45	tax	tax	NOUN
ftr-362	2239	46	shelter	shelter	NOUN
ftr-362	2239	47	known	know	VERB
ftr-362	2239	48	as	as	ADP
ftr-362	2239	49	a	a	DET
ftr-362	2239	50	distressed	distressed	ADJ
ftr-362	2239	51	asset	asset	NOUN
ftr-362	2239	52	/	/	SYM
ftr-362	2239	53	debt	debt	NOUN
ftr-362	2239	54	transaction	transaction	NOUN
ftr-362	2239	55	(	(	PUNCT
ftr-362	2239	56	dad	dad	NOUN
ftr-362	2239	57	)	)	PUNCT
ftr-362	2239	58	.	.	PUNCT
ftr-362	2240	1	in	in	ADP
ftr-362	2240	2	order	order	NOUN
ftr-362	2240	3	to	to	PART
ftr-362	2240	4	invoke	invoke	VERB
ftr-362	2240	5	jurisdiction	jurisdiction	NOUN
ftr-362	2240	6	in	in	ADP
ftr-362	2240	7	the	the	DET
ftr-362	2240	8	court	court	NOUN
ftr-362	2240	9	of	of	ADP
ftr-362	2240	10	federal	federal	ADJ
ftr-362	2240	11	claims	claim	NOUN
ftr-362	2240	12	,	,	PUNCT
ftr-362	2240	13	a	a	DET
ftr-362	2240	14	filing	filing	NOUN
ftr-362	2240	15	partner	partner	NOUN
ftr-362	2240	16	is	be	AUX
ftr-362	2240	17	required	require	VERB
ftr-362	2240	18	under	under	ADP
ftr-362	2240	19	§	§	PROPN
ftr-362	2240	20	6226(e)(1	6226(e)(1	NUM
ftr-362	2240	21	)	)	PUNCT
ftr-362	2240	22	to	to	PART
ftr-362	2240	23	make	make	VERB
ftr-362	2240	24	a	a	DET
ftr-362	2240	25	deposit	deposit	NOUN
ftr-362	2240	26	of	of	ADP
ftr-362	2240	27	the	the	DET
ftr-362	2240	28	amount	amount	NOUN
ftr-362	2240	29	by	by	ADP
ftr-362	2240	30	which	which	PRON
ftr-362	2240	31	the	the	DET
ftr-362	2240	32	taxpayer	taxpayer	NOUN
ftr-362	2240	33	’s	’s	PART
ftr-362	2240	34	tax	tax	NOUN
ftr-362	2240	35	liability	liability	NOUN
ftr-362	2240	36	would	would	AUX
ftr-362	2240	37	be	be	AUX
ftr-362	2240	38	increased	increase	VERB
ftr-362	2240	39	if	if	SCONJ
ftr-362	2240	40	the	the	DET
ftr-362	2240	41	partner	partner	NOUN
ftr-362	2240	42	’s	’s	PART
ftr-362	2240	43	return	return	NOUN
ftr-362	2240	44	were	be	AUX
ftr-362	2240	45	filed	file	VERB
ftr-362	2240	46	consistent	consistent	ADJ
ftr-362	2240	47	with	with	ADP
ftr-362	2240	48	the	the	DET
ftr-362	2240	49	treatment	treatment	NOUN
ftr-362	2240	50	of	of	ADP
ftr-362	2240	51	partnership	partnership	NOUN
ftr-362	2240	52	items	item	NOUN
ftr-362	2240	53	in	in	ADP
ftr-362	2240	54	the	the	DET
ftr-362	2240	55	fpaa	fpaa	NOUN
ftr-362	2240	56	.	.	PUNCT
ftr-362	2241	1	in	in	ADP
ftr-362	2241	2	this	this	DET
ftr-362	2241	3	case	case	NOUN
ftr-362	2241	4	the	the	DET
ftr-362	2241	5	taxpayer	taxpayer	NOUN
ftr-362	2241	6	made	make	VERB
ftr-362	2241	7	a	a	DET
ftr-362	2241	8	deposit	deposit	NOUN
ftr-362	2241	9	of	of	ADP
ftr-362	2241	10	$	$	SYM
ftr-362	2241	11	9,500	9,500	NUM
ftr-362	2241	12	reflecting	reflect	VERB
ftr-362	2241	13	the	the	DET
ftr-362	2241	14	taxpayer	taxpayer	NOUN
ftr-362	2241	15	’s	’s	PART
ftr-362	2241	16	potential	potential	ADJ
ftr-362	2241	17	tax	tax	NOUN
ftr-362	2241	18	liability	liability	NOUN
ftr-362	2241	19	for	for	ADP
ftr-362	2241	20	the	the	DET
ftr-362	2241	21	year	year	NOUN
ftr-362	2241	22	in	in	ADP
ftr-362	2241	23	which	which	PRON
ftr-362	2241	24	the	the	DET
ftr-362	2241	25	claimed	claim	VERB
ftr-362	2241	26	losses	loss	NOUN
ftr-362	2241	27	were	be	AUX
ftr-362	2241	28	passed	pass	VERB
ftr-362	2241	29	through	through	ADP
ftr-362	2241	30	from	from	ADP
ftr-362	2241	31	the	the	DET
ftr-362	2241	32	partnership	partnership	NOUN
ftr-362	2241	33	.	.	PUNCT
ftr-362	2242	1	the	the	DET
ftr-362	2242	2	taxpayer	taxpayer	NOUN
ftr-362	2242	3	did	do	AUX
ftr-362	2242	4	not	not	PART
ftr-362	2242	5	calculate	calculate	VERB
ftr-362	2242	6	the	the	DET
ftr-362	2242	7	deposit	deposit	NOUN
ftr-362	2242	8	based	base	VERB
ftr-362	2242	9	on	on	ADP
ftr-362	2242	10	the	the	DET
ftr-362	2242	11	taxpayer	taxpayer	NOUN
ftr-362	2242	12	’s	’s	PART
ftr-362	2242	13	liability	liability	NOUN
ftr-362	2242	14	for	for	ADP
ftr-362	2242	15	years	year	NOUN
ftr-362	2242	16	to	to	PART
ftr-362	2242	17	which	which	PRON
ftr-362	2242	18	he	he	PRON
ftr-362	2242	19	carried	carry	VERB
ftr-362	2242	20	over	over	ADP
ftr-362	2242	21	the	the	DET
ftr-362	2242	22	losses	loss	NOUN
ftr-362	2242	23	.	.	PUNCT
ftr-362	2243	1	the	the	DET
ftr-362	2243	2	correct	correct	ADJ
ftr-362	2243	3	amount	amount	NOUN
ftr-362	2243	4	of	of	ADP
ftr-362	2243	5	the	the	DET
ftr-362	2243	6	deposit	deposit	NOUN
ftr-362	2243	7	,	,	PUNCT
ftr-362	2243	8	including	include	VERB
ftr-362	2243	9	claimed	claim	VERB
ftr-362	2243	10	tax	tax	NOUN
ftr-362	2243	11	reductions	reduction	NOUN
ftr-362	2243	12	in	in	ADP
ftr-362	2243	13	the	the	DET
ftr-362	2243	14	carryover	carryover	NOUN
ftr-362	2243	15	years	year	NOUN
ftr-362	2243	16	was	be	AUX
ftr-362	2243	17	$	$	SYM
ftr-362	2243	18	2,905,046	2,905,046	NUM
ftr-362	2243	19	,	,	PUNCT
ftr-362	2243	20	exclusive	exclusive	ADJ
ftr-362	2243	21	of	of	ADP
ftr-362	2243	22	penalties	penalty	NOUN
ftr-362	2243	23	and	and	CCONJ
ftr-362	2243	24	interest	interest	NOUN
ftr-362	2243	25	.	.	PUNCT
ftr-362	2244	1	the	the	DET
ftr-362	2244	2	court	court	NOUN
ftr-362	2244	3	held	hold	VERB
ftr-362	2244	4	that	that	SCONJ
ftr-362	2244	5	the	the	DET
ftr-362	2244	6	deposit	deposit	NOUN
ftr-362	2244	7	amount	amount	NOUN
ftr-362	2244	8	is	be	AUX
ftr-362	2244	9	to	to	PART
ftr-362	2244	10	be	be	AUX
ftr-362	2244	11	calculated	calculate	VERB
ftr-362	2244	12	over	over	ADP
ftr-362	2244	13	multiple	multiple	ADJ
ftr-362	2244	14	taxable	taxable	ADJ
ftr-362	2244	15	years	year	NOUN
ftr-362	2244	16	.	.	PUNCT
ftr-362	2245	1	however	however	ADV
ftr-362	2245	2	,	,	PUNCT
ftr-362	2245	3	the	the	DET
ftr-362	2245	4	court	court	NOUN
ftr-362	2245	5	was	be	AUX
ftr-362	2245	6	satisfied	satisfied	ADJ
ftr-362	2245	7	that	that	SCONJ
ftr-362	2245	8	the	the	DET
ftr-362	2245	9	taxpayer	taxpayer	NOUN
ftr-362	2245	10	made	make	VERB
ftr-362	2245	11	a	a	DET
ftr-362	2245	12	good	good	ADJ
ftr-362	2245	13	faith	faith	NOUN
ftr-362	2245	14	effort	effort	NOUN
ftr-362	2245	15	to	to	PART
ftr-362	2245	16	determine	determine	VERB
ftr-362	2245	17	the	the	DET
ftr-362	2245	18	deposit	deposit	NOUN
ftr-362	2245	19	under	under	ADP
ftr-362	2245	20	the	the	DET
ftr-362	2245	21	statute	statute	NOUN
ftr-362	2245	22	and	and	CCONJ
ftr-362	2245	23	denied	deny	VERB
ftr-362	2245	24	the	the	DET
ftr-362	2245	25	government	government	NOUN
ftr-362	2245	26	’s	’s	PART
ftr-362	2245	27	motion	motion	NOUN
ftr-362	2245	28	to	to	PART
ftr-362	2245	29	dismiss	dismiss	VERB
ftr-362	2245	30	,	,	PUNCT
ftr-362	2245	31	as	as	ADV
ftr-362	2245	32	long	long	ADV
ftr-362	2245	33	as	as	SCONJ
ftr-362	2245	34	the	the	DET
ftr-362	2245	35	taxpayer	taxpayer	NOUN
ftr-362	2245	36	has	have	AUX
ftr-362	2245	37	made	make	VERB
ftr-362	2245	38	the	the	DET
ftr-362	2245	39	additional	additional	ADJ
ftr-362	2245	40	deposit	deposit	NOUN
ftr-362	2245	41	within	within	ADP
ftr-362	2245	42	60	60	NUM
ftr-362	2245	43	days	day	NOUN
ftr-362	2245	44	of	of	ADP
ftr-362	2245	45	the	the	DET
ftr-362	2245	46	date	date	NOUN
ftr-362	2245	47	of	of	ADP
ftr-362	2245	48	the	the	DET
ftr-362	2245	49	opinion	opinion	NOUN
ftr-362	2245	50	.	.	PUNCT
ftr-362	2246	1	a.	a.	PROPN
ftr-362	2246	2	go	go	VERB
ftr-362	2246	3	figure	figure	VERB
ftr-362	2246	4	the	the	DET
ftr-362	2246	5	deposit	deposit	NOUN
ftr-362	2246	6	and	and	CCONJ
ftr-362	2246	7	come	come	VERB
ftr-362	2246	8	back	back	ADV
ftr-362	2246	9	.	.	PUNCT
ftr-362	2247	1	russian	russian	ADJ
ftr-362	2247	2	recovery	recovery	PROPN
ftr-362	2247	3	fund	fund	PROPN
ftr-362	2247	4	ltd	ltd	PROPN
ftr-362	2247	5	.	.	PROPN
ftr-362	2248	1	v.	v.	PROPN
ftr-362	2248	2	united	united	PROPN
ftr-362	2248	3	states	states	PROPN
ftr-362	2248	4	,	,	PUNCT
ftr-362	2248	5	90	90	NUM
ftr-362	2248	6	fed	feed	VERB
ftr-362	2248	7	.	.	PUNCT
ftr-362	2249	1	cl	cl	NOUN
ftr-362	2249	2	.	.	PUNCT
ftr-362	2250	1	698	698	NUM
ftr-362	2250	2	(	(	PUNCT
ftr-362	2250	3	12/14/09	12/14/09	NUM
ftr-362	2250	4	)	)	PUNCT
ftr-362	2250	5	.	.	PUNCT
ftr-362	2251	1	section	section	NOUN
ftr-362	2251	2	6226(a	6226(a	NUM
ftr-362	2251	3	)	)	PUNCT
ftr-362	2251	4	requires	require	VERB
ftr-362	2251	5	that	that	SCONJ
ftr-362	2251	6	in	in	ADP
ftr-362	2251	7	order	order	NOUN
ftr-362	2251	8	to	to	PART
ftr-362	2251	9	petition	petition	VERB
ftr-362	2251	10	for	for	ADP
ftr-362	2251	11	a	a	DET
ftr-362	2251	12	readjustment	readjustment	NOUN
ftr-362	2251	13	of	of	ADP
ftr-362	2251	14	a	a	DET
ftr-362	2251	15	partnership	partnership	NOUN
ftr-362	2251	16	item	item	NOUN
ftr-362	2251	17	in	in	ADP
ftr-362	2251	18	the	the	DET
ftr-362	2251	19	court	court	NOUN
ftr-362	2251	20	of	of	ADP
ftr-362	2251	21	federal	federal	ADJ
ftr-362	2251	22	claims	claim	NOUN
ftr-362	2251	23	,	,	PUNCT
ftr-362	2251	24	the	the	DET
ftr-362	2251	25	petitioning	petitioning	ADJ
ftr-362	2251	26	partner	partner	NOUN
ftr-362	2251	27	must	must	AUX
ftr-362	2251	28	provide	provide	VERB
ftr-362	2251	29	a	a	DET
ftr-362	2251	30	deposit	deposit	NOUN
ftr-362	2251	31	of	of	ADP
ftr-362	2251	32	the	the	DET
ftr-362	2251	33	amount	amount	NOUN
ftr-362	2251	34	by	by	ADP
ftr-362	2251	35	which	which	PRON
ftr-362	2251	36	the	the	DET
ftr-362	2251	37	tax	tax	NOUN
ftr-362	2251	38	liability	liability	NOUN
ftr-362	2251	39	of	of	ADP
ftr-362	2251	40	the	the	DET
ftr-362	2251	41	petitioning	petitioning	ADJ
ftr-362	2251	42	partner	partner	NOUN
ftr-362	2251	43	would	would	AUX
ftr-362	2251	44	be	be	AUX
ftr-362	2251	45	increased	increase	VERB
ftr-362	2251	46	if	if	SCONJ
ftr-362	2251	47	the	the	DET
ftr-362	2251	48	treatment	treatment	NOUN
ftr-362	2251	49	of	of	ADP
ftr-362	2251	50	partnership	partnership	NOUN
ftr-362	2251	51	items	item	NOUN
ftr-362	2251	52	on	on	ADP
ftr-362	2251	53	the	the	DET
ftr-362	2251	54	partner	partner	NOUN
ftr-362	2251	55	’s	’s	PART
ftr-362	2251	56	return	return	NOUN
ftr-362	2251	57	were	be	AUX
ftr-362	2251	58	consistent	consistent	ADJ
ftr-362	2251	59	with	with	ADP
ftr-362	2251	60	the	the	DET
ftr-362	2251	61	fpaa	fpaa	NOUN
ftr-362	2251	62	.	.	PUNCT
ftr-362	2252	1	reg	reg	NOUN
ftr-362	2252	2	.	.	PUNCT
ftr-362	2253	1	§	§	PROPN
ftr-362	2253	2	301.6226(e)-1(a)(1	301.6226(e)-1(a)(1	NUM
ftr-362	2253	3	)	)	PUNCT
ftr-362	2253	4	requires	require	VERB
ftr-362	2253	5	that	that	SCONJ
ftr-362	2253	6	if	if	SCONJ
ftr-362	2253	7	the	the	DET
ftr-362	2253	8	petitioning	petitioning	ADJ
ftr-362	2253	9	partners	partner	NOUN
ftr-362	2253	10	is	be	AUX
ftr-362	2253	11	itself	itself	PRON
ftr-362	2253	12	a	a	DET
ftr-362	2253	13	partnership	partnership	NOUN
ftr-362	2253	14	,	,	PUNCT
ftr-362	2253	15	the	the	DET
ftr-362	2253	16	deposit	deposit	NOUN
ftr-362	2253	17	must	must	AUX
ftr-362	2253	18	include	include	VERB
ftr-362	2253	19	the	the	DET
ftr-362	2253	20	potential	potential	ADJ
ftr-362	2253	21	liability	liability	NOUN
ftr-362	2253	22	of	of	ADP
ftr-362	2253	23	each	each	DET
ftr-362	2253	24	indirect	indirect	ADJ
ftr-362	2253	25	partner	partner	NOUN
ftr-362	2253	26	.	.	PUNCT
ftr-362	2254	1	in	in	ADP
ftr-362	2254	2	an	an	DET
ftr-362	2254	3	arrangement	arrangement	NOUN
ftr-362	2254	4	with	with	ADP
ftr-362	2254	5	losses	loss	NOUN
ftr-362	2254	6	flowing	flow	VERB
ftr-362	2254	7	to	to	ADP
ftr-362	2254	8	partners	partner	NOUN
ftr-362	2254	9	through	through	ADP
ftr-362	2254	10	multiple	multiple	ADJ
ftr-362	2254	11	partnerships	partnership	NOUN
ftr-362	2254	12	,	,	PUNCT
ftr-362	2254	13	the	the	DET
ftr-362	2254	14	court	court	NOUN
ftr-362	2254	15	held	hold	VERB
ftr-362	2254	16	that	that	SCONJ
ftr-362	2254	17	the	the	DET
ftr-362	2254	18	deposit	deposit	NOUN
ftr-362	2254	19	must	must	AUX
ftr-362	2254	20	be	be	AUX
ftr-362	2254	21	calculated	calculate	VERB
ftr-362	2254	22	by	by	ADP
ftr-362	2254	23	any	any	DET
ftr-362	2254	24	downstream	downstream	ADJ
ftr-362	2254	25	partner	partner	NOUN
ftr-362	2254	26	to	to	PART
ftr-362	2254	27	include	include	VERB
ftr-362	2254	28	losses	loss	NOUN
ftr-362	2254	29	flowing	flow	VERB
ftr-362	2254	30	through	through	ADP
ftr-362	2254	31	the	the	DET
ftr-362	2254	32	chain	chain	NOUN
ftr-362	2254	33	of	of	ADP
ftr-362	2254	34	partnerships	partnership	NOUN
ftr-362	2254	35	,	,	PUNCT
ftr-362	2254	36	and	and	CCONJ
ftr-362	2254	37	not	not	PART
ftr-362	2254	38	just	just	ADV
ftr-362	2254	39	losses	loss	NOUN
ftr-362	2254	40	passing	pass	VERB
ftr-362	2254	41	through	through	ADP
ftr-362	2254	42	a	a	DET
ftr-362	2254	43	single	single	ADJ
ftr-362	2254	44	filing	filing	NOUN
ftr-362	2254	45	partnership	partnership	NOUN
ftr-362	2254	46	.	.	PUNCT
ftr-362	2255	1	the	the	DET
ftr-362	2255	2	filing	filing	NOUN
ftr-362	2255	3	partner	partner	NOUN
ftr-362	2255	4	’s	’s	PART
ftr-362	2255	5	$	$	SYM
ftr-362	2255	6	50,000	50,000	NUM
ftr-362	2255	7	actual	actual	ADJ
ftr-362	2255	8	deposit	deposit	NOUN
ftr-362	2255	9	was	be	AUX
ftr-362	2255	10	increased	increase	VERB
ftr-362	2255	11	to	to	ADP
ftr-362	2255	12	a	a	DET
ftr-362	2255	13	required	require	VERB
ftr-362	2255	14	deposit	deposit	NOUN
ftr-362	2255	15	of	of	ADP
ftr-362	2255	16	$	$	SYM
ftr-362	2255	17	8	8	NUM
ftr-362	2255	18	million	million	NUM
ftr-362	2255	19	under	under	ADP
ftr-362	2255	20	this	this	DET
ftr-362	2255	21	interpretation	interpretation	NOUN
ftr-362	2255	22	.	.	PUNCT
ftr-362	2256	1	rather	rather	ADV
ftr-362	2256	2	than	than	SCONJ
ftr-362	2256	3	dismiss	dismiss	VERB
ftr-362	2256	4	the	the	DET
ftr-362	2256	5	case	case	NOUN
ftr-362	2256	6	,	,	PUNCT
ftr-362	2256	7	however	however	ADV
ftr-362	2256	8	,	,	PUNCT
ftr-362	2256	9	the	the	DET
ftr-362	2256	10	court	court	NOUN
ftr-362	2256	11	allowed	allow	VERB
ftr-362	2256	12	the	the	DET
ftr-362	2256	13	taxpayer	taxpayer	NOUN
ftr-362	2256	14	to	to	PART
ftr-362	2256	15	show	show	VERB
ftr-362	2256	16	that	that	SCONJ
ftr-362	2256	17	she	she	PRON
ftr-362	2256	18	made	make	VERB
ftr-362	2256	19	a	a	DET
ftr-362	2256	20	good	good	ADJ
ftr-362	2256	21	faith	faith	NOUN
ftr-362	2256	22	effort	effort	NOUN
ftr-362	2256	23	to	to	PART
ftr-362	2256	24	calculate	calculate	VERB
ftr-362	2256	25	the	the	DET
ftr-362	2256	26	required	required	ADJ
ftr-362	2256	27	deposit	deposit	NOUN
ftr-362	2256	28	.	.	PUNCT
ftr-362	2257	1	b.	b.	PROPN
ftr-362	2258	1	different	different	ADJ
ftr-362	2258	2	judge	judge	NOUN
ftr-362	2258	3	,	,	PUNCT
ftr-362	2258	4	the	the	DET
ftr-362	2258	5	court	court	NOUN
ftr-362	2258	6	of	of	ADP
ftr-362	2258	7	federal	federal	ADJ
ftr-362	2258	8	claims	claim	NOUN
ftr-362	2258	9	reaches	reach	VERB
ftr-362	2258	10	a	a	DET
ftr-362	2258	11	different	different	ADJ
ftr-362	2258	12	result	result	NOUN
ftr-362	2258	13	opening	open	VERB
ftr-362	2258	14	the	the	DET
ftr-362	2258	15	jurisdictional	jurisdictional	ADJ
ftr-362	2258	16	door	door	NOUN
ftr-362	2258	17	to	to	PART
ftr-362	2258	18	easier	easy	ADJ
ftr-362	2258	19	entry	entry	NOUN
ftr-362	2258	20	.	.	PUNCT
ftr-362	2259	1	prestop	prestop	NOUN
ftr-362	2259	2	holdings	holding	NOUN
ftr-362	2259	3	,	,	PUNCT
ftr-362	2259	4	llc	llc	PROPN
ftr-362	2259	5	v.	v.	PROPN
ftr-362	2259	6	united	united	PROPN
ftr-362	2259	7	states	states	PROPN
ftr-362	2259	8	,	,	PUNCT
ftr-362	2259	9	106	106	NUM
ftr-362	2259	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2259	11	20107246	20107246	NUM
ftr-362	2259	12	(	(	PUNCT
ftr-362	2259	13	fed	fed	PROPN
ftr-362	2259	14	.	.	PUNCT
ftr-362	2259	15	cl	cl	NOUN
ftr-362	2259	16	.	.	PUNCT
ftr-362	2260	1	12/07/10	12/07/10	NUM
ftr-362	2260	2	)	)	PUNCT
ftr-362	2260	3	.	.	PUNCT
ftr-362	2261	1	in	in	ADP
ftr-362	2261	2	both	both	CCONJ
ftr-362	2261	3	russian	russian	ADJ
ftr-362	2261	4	recovery	recovery	NOUN
ftr-362	2261	5	fund	fund	PROPN
ftr-362	2261	6	,	,	PUNCT
ftr-362	2261	7	ltd	ltd	PROPN
ftr-362	2261	8	.	.	PROPN
ftr-362	2262	1	v.	v.	PROPN
ftr-362	2262	2	united	united	PROPN
ftr-362	2262	3	states	states	PROPN
ftr-362	2262	4	,	,	PUNCT
ftr-362	2262	5	90	90	NUM
ftr-362	2262	6	fed	feed	VERB
ftr-362	2262	7	.	.	PUNCT
ftr-362	2263	1	cl	cl	NOUN
ftr-362	2263	2	.	.	PUNCT
ftr-362	2264	1	698	698	NUM
ftr-362	2264	2	(	(	PUNCT
ftr-362	2264	3	12/14/09	12/14/09	NUM
ftr-362	2264	4	)	)	PUNCT
ftr-362	2264	5	and	and	CCONJ
ftr-362	2264	6	kislev	kislev	ADJ
ftr-362	2264	7	partners	partner	NOUN
ftr-362	2264	8	,	,	PUNCT
ftr-362	2264	9	l.p	l.p	PROPN
ftr-362	2264	10	.	.	PROPN
ftr-362	2264	11	v.	v.	PROPN
ftr-362	2264	12	united	united	PROPN
ftr-362	2264	13	states	states	PROPN
ftr-362	2264	14	,	,	PUNCT
ftr-362	2264	15	84	84	NUM
ftr-362	2264	16	fed	feed	VERB
ftr-362	2264	17	.	.	PUNCT
ftr-362	2265	1	cl	cl	NOUN
ftr-362	2265	2	.	.	PUNCT
ftr-362	2266	1	385	385	NUM
ftr-362	2266	2	(	(	PUNCT
ftr-362	2266	3	8/13/08	8/13/08	NUM
ftr-362	2266	4	)	)	PUNCT
ftr-362	2266	5	,	,	PUNCT
ftr-362	2266	6	the	the	DET
ftr-362	2266	7	court	court	NOUN
ftr-362	2266	8	interpreted	interpret	VERB
ftr-362	2266	9	§	§	PROPN
ftr-362	2266	10	6226(e)(1	6226(e)(1	NUM
ftr-362	2266	11	)	)	PUNCT
ftr-362	2266	12	as	as	ADP
ftr-362	2266	13	requiring	require	VERB
ftr-362	2266	14	a	a	DET
ftr-362	2266	15	deposit	deposit	NOUN
ftr-362	2266	16	based	base	VERB
ftr-362	2266	17	on	on	ADP
ftr-362	2266	18	the	the	DET
ftr-362	2266	19	partner	partner	NOUN
ftr-362	2266	20	’s	’s	PART
ftr-362	2266	21	entire	entire	ADJ
ftr-362	2266	22	multi	multi	ADJ
ftr-362	2266	23	-	-	ADJ
ftr-362	2266	24	year	year	ADJ
ftr-362	2266	25	increase	increase	NOUN
ftr-362	2266	26	in	in	ADP
ftr-362	2266	27	tax	tax	NOUN
ftr-362	2266	28	liability	liability	NOUN
ftr-362	2266	29	.	.	PUNCT
ftr-362	2267	1	the	the	DET
ftr-362	2267	2	taxpayer	taxpayer	NOUN
ftr-362	2267	3	in	in	ADP
ftr-362	2267	4	prestop	prestop	PROPN
ftr-362	2267	5	was	be	AUX
ftr-362	2267	6	a	a	DET
ftr-362	2267	7	grantor	grantor	NOUN
ftr-362	2267	8	trust	trust	NOUN
ftr-362	2267	9	partner	partner	NOUN
ftr-362	2267	10	that	that	PRON
ftr-362	2267	11	claimed	claim	VERB
ftr-362	2267	12	losses	loss	NOUN
ftr-362	2267	13	from	from	ADP
ftr-362	2267	14	676	676	NUM
ftr-362	2267	15	florida	florida	PROPN
ftr-362	2267	16	tax	tax	NOUN
ftr-362	2267	17	review	review	NOUN
ftr-362	2267	18	[	[	X
ftr-362	2267	19	vol	vol	NOUN
ftr-362	2267	20	.	.	PUNCT
ftr-362	2268	1	10:9	10:9	NUM
ftr-362	2268	2	partnership	partnership	NOUN
ftr-362	2268	3	short	short	ADJ
ftr-362	2268	4	sale	sale	NOUN
ftr-362	2268	5	transactions	transaction	NOUN
ftr-362	2268	6	of	of	ADP
ftr-362	2268	7	approximately	approximately	ADV
ftr-362	2268	8	$	$	SYM
ftr-362	2268	9	2.6	2.6	NUM
ftr-362	2268	10	million	million	NUM
ftr-362	2268	11	,	,	PUNCT
ftr-362	2268	12	most	most	ADJ
ftr-362	2268	13	of	of	ADP
ftr-362	2268	14	which	which	PRON
ftr-362	2268	15	were	be	AUX
ftr-362	2268	16	carried	carry	VERB
ftr-362	2268	17	over	over	ADP
ftr-362	2268	18	to	to	ADP
ftr-362	2268	19	later	later	ADV
ftr-362	2268	20	taxable	taxable	ADJ
ftr-362	2268	21	years	year	NOUN
ftr-362	2268	22	.	.	PUNCT
ftr-362	2269	1	rejecting	reject	VERB
ftr-362	2269	2	the	the	DET
ftr-362	2269	3	analysis	analysis	NOUN
ftr-362	2269	4	of	of	ADP
ftr-362	2269	5	both	both	CCONJ
ftr-362	2269	6	russian	russian	ADJ
ftr-362	2269	7	recovery	recovery	NOUN
ftr-362	2269	8	and	and	CCONJ
ftr-362	2269	9	kislev	kislev	ADJ
ftr-362	2269	10	partners	partner	NOUN
ftr-362	2269	11	,	,	PUNCT
ftr-362	2269	12	the	the	DET
ftr-362	2269	13	court	court	NOUN
ftr-362	2269	14	(	(	PUNCT
ftr-362	2269	15	judge	judge	NOUN
ftr-362	2269	16	allegra	allegra	PROPN
ftr-362	2269	17	)	)	PUNCT
ftr-362	2269	18	concluded	conclude	VERB
ftr-362	2269	19	that	that	SCONJ
ftr-362	2269	20	the	the	DET
ftr-362	2269	21	specific	specific	ADJ
ftr-362	2269	22	language	language	NOUN
ftr-362	2269	23	of	of	ADP
ftr-362	2269	24	§	§	PROPN
ftr-362	2269	25	6226	6226	NUM
ftr-362	2269	26	along	along	ADP
ftr-362	2269	27	with	with	ADP
ftr-362	2269	28	multiple	multiple	ADJ
ftr-362	2269	29	indications	indication	NOUN
ftr-362	2269	30	throughout	throughout	ADP
ftr-362	2269	31	the	the	DET
ftr-362	2269	32	tefra	tefra	ADJ
ftr-362	2269	33	provisions	provision	NOUN
ftr-362	2269	34	indicated	indicate	VERB
ftr-362	2269	35	that	that	SCONJ
ftr-362	2269	36	the	the	DET
ftr-362	2269	37	provisions	provision	NOUN
ftr-362	2269	38	applied	apply	VERB
ftr-362	2269	39	to	to	ADP
ftr-362	2269	40	a	a	DET
ftr-362	2269	41	single	single	ADJ
ftr-362	2269	42	tax	tax	NOUN
ftr-362	2269	43	year	year	NOUN
ftr-362	2269	44	under	under	ADP
ftr-362	2269	45	the	the	DET
ftr-362	2269	46	annual	annual	ADJ
ftr-362	2269	47	accounting	accounting	NOUN
ftr-362	2269	48	system	system	NOUN
ftr-362	2269	49	.	.	PUNCT
ftr-362	2270	1	thus	thus	ADV
ftr-362	2270	2	,	,	PUNCT
ftr-362	2270	3	the	the	DET
ftr-362	2270	4	court	court	NOUN
ftr-362	2270	5	held	hold	VERB
ftr-362	2270	6	that	that	SCONJ
ftr-362	2270	7	the	the	DET
ftr-362	2270	8	full	full	ADJ
ftr-362	2270	9	payment	payment	NOUN
ftr-362	2270	10	requirement	requirement	NOUN
ftr-362	2270	11	of	of	ADP
ftr-362	2270	12	§	§	PROPN
ftr-362	2270	13	6226(e)(1	6226(e)(1	NUM
ftr-362	2270	14	)	)	PUNCT
ftr-362	2270	15	applied	apply	VERB
ftr-362	2270	16	only	only	ADV
ftr-362	2270	17	to	to	ADP
ftr-362	2270	18	the	the	DET
ftr-362	2270	19	tax	tax	NOUN
ftr-362	2270	20	years	year	NOUN
ftr-362	2270	21	for	for	ADP
ftr-362	2270	22	which	which	PRON
ftr-362	2270	23	the	the	DET
ftr-362	2270	24	taxpayer	taxpayer	NOUN
ftr-362	2270	25	was	be	AUX
ftr-362	2270	26	seeking	seek	VERB
ftr-362	2270	27	a	a	DET
ftr-362	2270	28	refund	refund	NOUN
ftr-362	2270	29	.	.	PUNCT
ftr-362	2271	1	as	as	ADP
ftr-362	2271	2	a	a	DET
ftr-362	2271	3	result	result	NOUN
ftr-362	2271	4	,	,	PUNCT
ftr-362	2271	5	the	the	DET
ftr-362	2271	6	taxpayer	taxpayer	NOUN
ftr-362	2271	7	’s	’s	PART
ftr-362	2271	8	$	$	SYM
ftr-362	2271	9	100	100	NUM
ftr-362	2271	10	deposit	deposit	NOUN
ftr-362	2271	11	was	be	AUX
ftr-362	2271	12	adequate	adequate	ADJ
ftr-362	2271	13	to	to	PART
ftr-362	2271	14	establish	establish	VERB
ftr-362	2271	15	jurisdiction	jurisdiction	NOUN
ftr-362	2271	16	in	in	ADP
ftr-362	2271	17	the	the	DET
ftr-362	2271	18	court	court	NOUN
ftr-362	2271	19	to	to	PART
ftr-362	2271	20	consider	consider	VERB
ftr-362	2271	21	the	the	DET
ftr-362	2271	22	taxpayer	taxpayer	NOUN
ftr-362	2271	23	’s	’s	PART
ftr-362	2271	24	challenge	challenge	NOUN
ftr-362	2271	25	to	to	ADP
ftr-362	2271	26	administrative	administrative	ADJ
ftr-362	2271	27	adjustments	adjustment	NOUN
ftr-362	2271	28	in	in	ADP
ftr-362	2271	29	the	the	DET
ftr-362	2271	30	partnership	partnership	NOUN
ftr-362	2271	31	return	return	NOUN
ftr-362	2271	32	for	for	ADP
ftr-362	2271	33	the	the	DET
ftr-362	2271	34	year	year	NOUN
ftr-362	2271	35	in	in	ADP
ftr-362	2271	36	which	which	PRON
ftr-362	2271	37	the	the	DET
ftr-362	2271	38	full	full	ADJ
ftr-362	2271	39	loss	loss	NOUN
ftr-362	2271	40	was	be	AUX
ftr-362	2271	41	passed	pass	VERB
ftr-362	2271	42	to	to	ADP
ftr-362	2271	43	the	the	DET
ftr-362	2271	44	taxpayer	taxpayer	PROPN
ftr-362	2271	45	trust	trust	PROPN
ftr-362	2271	46	.	.	PUNCT
ftr-362	2272	1	g.	g.	PROPN
ftr-362	2272	2	miscellaneous	miscellaneous	ADJ
ftr-362	2273	1	1	1	NUM
ftr-362	2273	2	.	.	PUNCT
ftr-362	2273	3	oops	oop	NOUN
ftr-362	2273	4	.	.	PUNCT
ftr-362	2274	1	no	no	INTJ
ftr-362	2274	2	,	,	PUNCT
ftr-362	2274	3	no	no	INTJ
ftr-362	2274	4	,	,	PUNCT
ftr-362	2274	5	i	i	PRON
ftr-362	2274	6	’m	’m	VERB
ftr-362	2274	7	ok	ok	ADV
ftr-362	2274	8	after	after	ADV
ftr-362	2274	9	all	all	ADV
ftr-362	2274	10	.	.	PUNCT
ftr-362	2275	1	rev	rev	PROPN
ftr-362	2275	2	.	.	PROPN
ftr-362	2275	3	proc	proc	PROPN
ftr-362	2275	4	.	.	PUNCT
ftr-362	2276	1	2010	2010	NUM
ftr-362	2276	2	–	–	PUNCT
ftr-362	2276	3	32	32	NUM
ftr-362	2276	4	,	,	PUNCT
ftr-362	2276	5	2010	2010	NUM
ftr-362	2276	6	-	-	SYM
ftr-362	2276	7	36	36	NUM
ftr-362	2276	8	i.r.b	i.r.b	NOUN
ftr-362	2276	9	.	.	PUNCT
ftr-362	2276	10	320	320	NUM
ftr-362	2276	11	.	.	PUNCT
ftr-362	2277	1	(	(	PUNCT
ftr-362	2277	2	9/7/10	9/7/10	NUM
ftr-362	2277	3	)	)	PUNCT
ftr-362	2277	4	.	.	PUNCT
ftr-362	2278	1	this	this	DET
ftr-362	2278	2	procedure	procedure	NOUN
ftr-362	2278	3	provides	provide	VERB
ftr-362	2278	4	that	that	SCONJ
ftr-362	2278	5	if	if	SCONJ
ftr-362	2278	6	a	a	DET
ftr-362	2278	7	foreign	foreign	ADJ
ftr-362	2278	8	entity	entity	NOUN
ftr-362	2278	9	makes	make	VERB
ftr-362	2278	10	a	a	DET
ftr-362	2278	11	check	check	NOUN
ftr-362	2278	12	the	the	DET
ftr-362	2278	13	box	box	NOUN
ftr-362	2278	14	election	election	NOUN
ftr-362	2278	15	to	to	PART
ftr-362	2278	16	be	be	AUX
ftr-362	2278	17	a	a	DET
ftr-362	2278	18	partnership	partnership	NOUN
ftr-362	2278	19	,	,	PUNCT
ftr-362	2278	20	under	under	ADP
ftr-362	2278	21	the	the	DET
ftr-362	2278	22	reasonable	reasonable	ADJ
ftr-362	2278	23	assumption	assumption	NOUN
ftr-362	2278	24	that	that	SCONJ
ftr-362	2278	25	it	it	PRON
ftr-362	2278	26	has	have	AUX
ftr-362	2278	27	more	more	ADJ
ftr-362	2278	28	than	than	ADP
ftr-362	2278	29	one	one	NUM
ftr-362	2278	30	owner	owner	NOUN
ftr-362	2278	31	,	,	PUNCT
ftr-362	2278	32	but	but	CCONJ
ftr-362	2278	33	then	then	ADV
ftr-362	2278	34	determines	determine	VERB
ftr-362	2278	35	that	that	SCONJ
ftr-362	2278	36	it	it	PRON
ftr-362	2278	37	only	only	ADV
ftr-362	2278	38	had	have	VERB
ftr-362	2278	39	one	one	NUM
ftr-362	2278	40	owner	owner	NOUN
ftr-362	2278	41	,	,	PUNCT
ftr-362	2278	42	the	the	DET
ftr-362	2278	43	original	original	ADJ
ftr-362	2278	44	check	check	NOUN
ftr-362	2278	45	the	the	DET
ftr-362	2278	46	box	box	NOUN
ftr-362	2278	47	election	election	NOUN
ftr-362	2278	48	will	will	AUX
ftr-362	2278	49	be	be	AUX
ftr-362	2278	50	treated	treat	VERB
ftr-362	2278	51	as	as	ADP
ftr-362	2278	52	an	an	DET
ftr-362	2278	53	election	election	NOUN
ftr-362	2278	54	to	to	PART
ftr-362	2278	55	be	be	AUX
ftr-362	2278	56	a	a	DET
ftr-362	2278	57	disregarded	disregarded	ADJ
ftr-362	2278	58	entity	entity	NOUN
ftr-362	2278	59	provided	provide	VERB
ftr-362	2278	60	the	the	DET
ftr-362	2278	61	requirements	requirement	NOUN
ftr-362	2278	62	in	in	ADP
ftr-362	2278	63	the	the	DET
ftr-362	2278	64	revenue	revenue	NOUN
ftr-362	2278	65	procedure	procedure	NOUN
ftr-362	2278	66	are	be	AUX
ftr-362	2278	67	satisfied	satisfied	ADJ
ftr-362	2278	68	.	.	PUNCT
ftr-362	2279	1	similarly	similarly	ADV
ftr-362	2279	2	,	,	PUNCT
ftr-362	2279	3	it	it	PRON
ftr-362	2279	4	also	also	ADV
ftr-362	2279	5	provides	provide	VERB
ftr-362	2279	6	that	that	SCONJ
ftr-362	2279	7	if	if	SCONJ
ftr-362	2279	8	a	a	DET
ftr-362	2279	9	foreign	foreign	ADJ
ftr-362	2279	10	entity	entity	NOUN
ftr-362	2279	11	makes	make	VERB
ftr-362	2279	12	a	a	DET
ftr-362	2279	13	check	check	NOUN
ftr-362	2279	14	the	the	DET
ftr-362	2279	15	box	box	NOUN
ftr-362	2279	16	election	election	NOUN
ftr-362	2279	17	to	to	PART
ftr-362	2279	18	be	be	AUX
ftr-362	2279	19	disregarded	disregarded	ADJ
ftr-362	2279	20	entity	entity	NOUN
ftr-362	2279	21	,	,	PUNCT
ftr-362	2279	22	under	under	ADP
ftr-362	2279	23	the	the	DET
ftr-362	2279	24	reasonable	reasonable	ADJ
ftr-362	2279	25	assumption	assumption	NOUN
ftr-362	2279	26	that	that	SCONJ
ftr-362	2279	27	it	it	PRON
ftr-362	2279	28	has	have	AUX
ftr-362	2279	29	only	only	ADV
ftr-362	2279	30	one	one	NUM
ftr-362	2279	31	owner	owner	NOUN
ftr-362	2279	32	,	,	PUNCT
ftr-362	2279	33	but	but	CCONJ
ftr-362	2279	34	then	then	ADV
ftr-362	2279	35	determines	determine	VERB
ftr-362	2279	36	it	it	PRON
ftr-362	2279	37	only	only	ADV
ftr-362	2279	38	had	have	VERB
ftr-362	2279	39	more	more	ADJ
ftr-362	2279	40	than	than	ADP
ftr-362	2279	41	one	one	NUM
ftr-362	2279	42	owner	owner	NOUN
ftr-362	2279	43	,	,	PUNCT
ftr-362	2279	44	the	the	DET
ftr-362	2279	45	original	original	ADJ
ftr-362	2279	46	check	check	NOUN
ftr-362	2279	47	the	the	DET
ftr-362	2279	48	box	box	NOUN
ftr-362	2279	49	election	election	NOUN
ftr-362	2279	50	will	will	AUX
ftr-362	2279	51	be	be	AUX
ftr-362	2279	52	treated	treat	VERB
ftr-362	2279	53	as	as	ADP
ftr-362	2279	54	an	an	DET
ftr-362	2279	55	election	election	NOUN
ftr-362	2279	56	to	to	PART
ftr-362	2279	57	be	be	AUX
ftr-362	2279	58	a	a	DET
ftr-362	2279	59	partnership	partnership	NOUN
ftr-362	2279	60	provided	provide	VERB
ftr-362	2279	61	the	the	DET
ftr-362	2279	62	requirements	requirement	NOUN
ftr-362	2279	63	in	in	ADP
ftr-362	2279	64	the	the	DET
ftr-362	2279	65	revenue	revenue	NOUN
ftr-362	2279	66	procedure	procedure	NOUN
ftr-362	2279	67	are	be	AUX
ftr-362	2279	68	satisfied	satisfied	ADJ
ftr-362	2279	69	.	.	PUNCT
ftr-362	2280	1	2	2	X
ftr-362	2280	2	.	.	X
ftr-362	2280	3	the	the	DET
ftr-362	2280	4	irs	irs	PROPN
ftr-362	2280	5	gets	get	VERB
ftr-362	2280	6	serious	serious	ADJ
ftr-362	2280	7	about	about	ADP
ftr-362	2280	8	series	series	PROPN
ftr-362	2280	9	.	.	PUNCT
ftr-362	2281	1	reg-11992109	reg-11992109	PROPN
ftr-362	2281	2	,	,	PUNCT
ftr-362	2281	3	series	series	NOUN
ftr-362	2281	4	llcs	llcs	PROPN
ftr-362	2281	5	and	and	CCONJ
ftr-362	2281	6	cell	cell	NOUN
ftr-362	2281	7	companies	company	NOUN
ftr-362	2281	8	,	,	PUNCT
ftr-362	2281	9	75	75	NUM
ftr-362	2281	10	f.r	f.r	NOUN
ftr-362	2281	11	.	.	PROPN
ftr-362	2281	12	55699	55699	NUM
ftr-362	2281	13	(	(	PUNCT
ftr-362	2281	14	9/14/10	9/14/10	NUM
ftr-362	2281	15	)	)	PUNCT
ftr-362	2281	16	.	.	PUNCT
ftr-362	2282	1	proposed	propose	VERB
ftr-362	2282	2	regulations	regulation	NOUN
ftr-362	2282	3	would	would	AUX
ftr-362	2282	4	determine	determine	VERB
ftr-362	2282	5	the	the	DET
ftr-362	2282	6	entity	entity	NOUN
ftr-362	2282	7	status	status	NOUN
ftr-362	2282	8	of	of	ADP
ftr-362	2282	9	series	series	PROPN
ftr-362	2282	10	llcs	llcs	PROPN
ftr-362	2282	11	with	with	ADP
ftr-362	2282	12	reference	reference	NOUN
ftr-362	2282	13	to	to	ADP
ftr-362	2282	14	current	current	ADJ
ftr-362	2282	15	rules	rule	NOUN
ftr-362	2282	16	.	.	PUNCT
ftr-362	2283	1	several	several	ADJ
ftr-362	2283	2	states	state	NOUN
ftr-362	2283	3	have	have	AUX
ftr-362	2283	4	enacted	enact	VERB
ftr-362	2283	5	statutes	statute	NOUN
ftr-362	2283	6	providing	provide	VERB
ftr-362	2283	7	that	that	SCONJ
ftr-362	2283	8	llcs	llcs	NOUN
ftr-362	2283	9	may	may	AUX
ftr-362	2283	10	establish	establish	VERB
ftr-362	2283	11	“	"	PUNCT
ftr-362	2283	12	series	series	NOUN
ftr-362	2283	13	,	,	PUNCT
ftr-362	2283	14	”	"	PUNCT
ftr-362	2283	15	which	which	PRON
ftr-362	2283	16	are	be	AUX
ftr-362	2283	17	generally	generally	ADV
ftr-362	2283	18	not	not	PART
ftr-362	2283	19	treated	treat	VERB
ftr-362	2283	20	as	as	ADP
ftr-362	2283	21	separate	separate	ADJ
ftr-362	2283	22	entities	entity	NOUN
ftr-362	2283	23	for	for	ADP
ftr-362	2283	24	state	state	NOUN
ftr-362	2283	25	law	law	NOUN
ftr-362	2283	26	purposes	purpose	NOUN
ftr-362	2283	27	and	and	CCONJ
ftr-362	2283	28	which	which	PRON
ftr-362	2283	29	do	do	AUX
ftr-362	2283	30	not	not	PART
ftr-362	2283	31	generally	generally	ADV
ftr-362	2283	32	can	can	AUX
ftr-362	2283	33	not	not	PART
ftr-362	2283	34	have	have	VERB
ftr-362	2283	35	members	member	NOUN
ftr-362	2283	36	,	,	PUNCT
ftr-362	2283	37	although	although	SCONJ
ftr-362	2283	38	each	each	DET
ftr-362	2283	39	series	series	NOUN
ftr-362	2283	40	may	may	AUX
ftr-362	2283	41	have	have	AUX
ftr-362	2283	42	associated	associate	VERB
ftr-362	2283	43	with	with	ADP
ftr-362	2283	44	it	it	PRON
ftr-362	2283	45	specified	specify	VERB
ftr-362	2283	46	members	member	NOUN
ftr-362	2283	47	,	,	PUNCT
ftr-362	2283	48	assets	asset	NOUN
ftr-362	2283	49	,	,	PUNCT
ftr-362	2283	50	obligations	obligation	NOUN
ftr-362	2283	51	and	and	CCONJ
ftr-362	2283	52	investment	investment	NOUN
ftr-362	2283	53	purpose	purpose	NOUN
ftr-362	2283	54	or	or	CCONJ
ftr-362	2283	55	business	business	NOUN
ftr-362	2283	56	objectives	objective	NOUN
ftr-362	2283	57	.	.	PUNCT
ftr-362	2284	1	the	the	DET
ftr-362	2284	2	state	state	NOUN
ftr-362	2284	3	statutes	statute	NOUN
ftr-362	2284	4	provide	provide	VERB
ftr-362	2284	5	a	a	DET
ftr-362	2284	6	significant	significant	ADJ
ftr-362	2284	7	degree	degree	NOUN
ftr-362	2284	8	of	of	ADP
ftr-362	2284	9	separateness	separateness	NOUN
ftr-362	2284	10	for	for	ADP
ftr-362	2284	11	individual	individual	ADJ
ftr-362	2284	12	series	series	NOUN
ftr-362	2284	13	within	within	ADP
ftr-362	2284	14	a	a	DET
ftr-362	2284	15	series	series	NOUN
ftr-362	2284	16	llc	llc	NOUN
ftr-362	2284	17	but	but	CCONJ
ftr-362	2284	18	not	not	PART
ftr-362	2284	19	all	all	PRON
ftr-362	2284	20	of	of	ADP
ftr-362	2284	21	the	the	DET
ftr-362	2284	22	attributes	attribute	NOUN
ftr-362	2284	23	of	of	ADP
ftr-362	2284	24	a	a	DET
ftr-362	2284	25	typical	typical	ADJ
ftr-362	2284	26	state	state	NOUN
ftr-362	2284	27	law	law	NOUN
ftr-362	2284	28	entity	entity	NOUN
ftr-362	2284	29	.	.	PUNCT
ftr-362	2285	1	other	other	ADJ
ftr-362	2285	2	statutes	statute	NOUN
ftr-362	2285	3	provide	provide	VERB
ftr-362	2285	4	for	for	ADP
ftr-362	2285	5	chartering	chartering	NOUN
ftr-362	2285	6	of	of	ADP
ftr-362	2285	7	a	a	DET
ftr-362	2285	8	legal	legal	ADJ
ftr-362	2285	9	entity	entity	NOUN
ftr-362	2285	10	known	know	VERB
ftr-362	2285	11	as	as	ADP
ftr-362	2285	12	a	a	DET
ftr-362	2285	13	protected	protect	VERB
ftr-362	2285	14	cell	cell	NOUN
ftr-362	2285	15	company	company	NOUN
ftr-362	2285	16	that	that	PRON
ftr-362	2285	17	establishes	establish	VERB
ftr-362	2285	18	multiple	multiple	ADJ
ftr-362	2285	19	accounts	account	NOUN
ftr-362	2285	20	or	or	CCONJ
ftr-362	2285	21	cells	cell	NOUN
ftr-362	2285	22	,	,	PUNCT
ftr-362	2285	23	each	each	PRON
ftr-362	2285	24	with	with	ADP
ftr-362	2285	25	its	its	PRON
ftr-362	2285	26	own	own	ADJ
ftr-362	2285	27	name	name	NOUN
ftr-362	2285	28	and	and	CCONJ
ftr-362	2285	29	identified	identify	VERB
ftr-362	2285	30	with	with	ADP
ftr-362	2285	31	a	a	DET
ftr-362	2285	32	specific	specific	ADJ
ftr-362	2285	33	participant	participant	NOUN
ftr-362	2285	34	.	.	PUNCT
ftr-362	2286	1	the	the	DET
ftr-362	2286	2	assets	asset	NOUN
ftr-362	2286	3	of	of	ADP
ftr-362	2286	4	each	each	DET
ftr-362	2286	5	series	series	NOUN
ftr-362	2286	6	or	or	CCONJ
ftr-362	2286	7	cell	cell	NOUN
ftr-362	2286	8	generally	generally	ADV
ftr-362	2286	9	are	be	AUX
ftr-362	2286	10	protected	protect	VERB
ftr-362	2286	11	from	from	ADP
ftr-362	2286	12	creditors	creditor	NOUN
ftr-362	2286	13	of	of	ADP
ftr-362	2286	14	any	any	DET
ftr-362	2286	15	other	other	ADJ
ftr-362	2286	16	series	series	NOUN
ftr-362	2286	17	or	or	CCONJ
ftr-362	2286	18	cell	cell	NOUN
ftr-362	2286	19	and	and	CCONJ
ftr-362	2286	20	from	from	ADP
ftr-362	2286	21	creditors	creditor	NOUN
ftr-362	2286	22	of	of	ADP
ftr-362	2286	23	the	the	DET
ftr-362	2286	24	series	series	NOUN
ftr-362	2286	25	llc	llc	PROPN
ftr-362	2286	26	or	or	CCONJ
ftr-362	2286	27	cell	cell	NOUN
ftr-362	2286	28	company	company	NOUN
ftr-362	2286	29	.	.	PUNCT
ftr-362	2287	1	a	a	DET
ftr-362	2287	2	series	series	NOUN
ftr-362	2287	3	organization	organization	NOUN
ftr-362	2287	4	would	would	AUX
ftr-362	2287	5	be	be	AUX
ftr-362	2287	6	defined	define	VERB
ftr-362	2287	7	as	as	ADP
ftr-362	2287	8	a	a	DET
ftr-362	2287	9	juridical	juridical	ADJ
ftr-362	2287	10	entity	entity	NOUN
ftr-362	2287	11	that	that	PRON
ftr-362	2287	12	establishes	establish	VERB
ftr-362	2287	13	and	and	CCONJ
ftr-362	2287	14	maintains	maintain	VERB
ftr-362	2287	15	a	a	DET
ftr-362	2287	16	series	series	NOUN
ftr-362	2287	17	,	,	PUNCT
ftr-362	2287	18	including	include	VERB
ftr-362	2287	19	2011	2011	NUM
ftr-362	2287	20	]	]	PUNCT
ftr-362	2287	21	recent	recent	ADJ
ftr-362	2287	22	developments	development	NOUN
ftr-362	2287	23	in	in	ADP
ftr-362	2287	24	federal	federal	ADJ
ftr-362	2287	25	income	income	NOUN
ftr-362	2287	26	taxation	taxation	NOUN
ftr-362	2287	27	677	677	NUM
ftr-362	2287	28	a	a	DET
ftr-362	2287	29	series	series	NOUN
ftr-362	2287	30	limited	limit	VERB
ftr-362	2287	31	liability	liability	NOUN
ftr-362	2287	32	company	company	NOUN
ftr-362	2287	33	,	,	PUNCT
ftr-362	2287	34	series	series	PROPN
ftr-362	2287	35	partnership	partnership	PROPN
ftr-362	2287	36	,	,	PUNCT
ftr-362	2287	37	series	series	PROPN
ftr-362	2287	38	trust	trust	PROPN
ftr-362	2287	39	,	,	PUNCT
ftr-362	2287	40	protected	protect	VERB
ftr-362	2287	41	cell	cell	NOUN
ftr-362	2287	42	company	company	NOUN
ftr-362	2287	43	,	,	PUNCT
ftr-362	2287	44	segregated	segregated	ADJ
ftr-362	2287	45	cell	cell	NOUN
ftr-362	2287	46	company	company	NOUN
ftr-362	2287	47	,	,	PUNCT
ftr-362	2287	48	segregated	segregate	VERB
ftr-362	2287	49	portfolio	portfolio	NOUN
ftr-362	2287	50	company	company	NOUN
ftr-362	2287	51	,	,	PUNCT
ftr-362	2287	52	or	or	CCONJ
ftr-362	2287	53	segregated	segregate	VERB
ftr-362	2287	54	account	account	NOUN
ftr-362	2287	55	company	company	NOUN
ftr-362	2287	56	.	.	PUNCT
ftr-362	2288	1	a	a	DET
ftr-362	2288	2	series	series	NOUN
ftr-362	2288	3	would	would	AUX
ftr-362	2288	4	be	be	AUX
ftr-362	2288	5	defined	define	VERB
ftr-362	2288	6	as	as	ADP
ftr-362	2288	7	a	a	DET
ftr-362	2288	8	segregated	segregated	ADJ
ftr-362	2288	9	group	group	NOUN
ftr-362	2288	10	of	of	ADP
ftr-362	2288	11	assets	asset	NOUN
ftr-362	2288	12	and	and	CCONJ
ftr-362	2288	13	liabilities	liability	NOUN
ftr-362	2288	14	that	that	PRON
ftr-362	2288	15	is	be	AUX
ftr-362	2288	16	established	establish	VERB
ftr-362	2288	17	pursuant	pursuant	ADV
ftr-362	2288	18	to	to	ADP
ftr-362	2288	19	a	a	DET
ftr-362	2288	20	series	series	NOUN
ftr-362	2288	21	statute	statute	NOUN
ftr-362	2288	22	by	by	ADP
ftr-362	2288	23	agreement	agreement	NOUN
ftr-362	2288	24	of	of	ADP
ftr-362	2288	25	a	a	DET
ftr-362	2288	26	series	series	NOUN
ftr-362	2288	27	organization	organization	NOUN
ftr-362	2288	28	.	.	PUNCT
ftr-362	2289	1	•	•	NUM
ftr-362	2290	1	the	the	DET
ftr-362	2290	2	proposed	propose	VERB
ftr-362	2290	3	regulations	regulation	NOUN
ftr-362	2290	4	would	would	AUX
ftr-362	2290	5	recognize	recognize	VERB
ftr-362	2290	6	a	a	DET
ftr-362	2290	7	series	series	NOUN
ftr-362	2290	8	as	as	ADP
ftr-362	2290	9	an	an	DET
ftr-362	2290	10	entity	entity	NOUN
ftr-362	2290	11	formed	form	VERB
ftr-362	2290	12	under	under	ADP
ftr-362	2290	13	local	local	ADJ
ftr-362	2290	14	law	law	NOUN
ftr-362	2290	15	and	and	CCONJ
ftr-362	2290	16	would	would	AUX
ftr-362	2290	17	provide	provide	VERB
ftr-362	2290	18	that	that	SCONJ
ftr-362	2290	19	whether	whether	SCONJ
ftr-362	2290	20	a	a	DET
ftr-362	2290	21	series	series	NOUN
ftr-362	2290	22	is	be	AUX
ftr-362	2290	23	a	a	DET
ftr-362	2290	24	separate	separate	ADJ
ftr-362	2290	25	entity	entity	NOUN
ftr-362	2290	26	is	be	AUX
ftr-362	2290	27	determined	determine	VERB
ftr-362	2290	28	under	under	ADP
ftr-362	2290	29	reg	reg	NOUN
ftr-362	2290	30	.	.	PUNCT
ftr-362	2291	1	§	§	PROPN
ftr-362	2291	2	301.7701	301.7701	NUM
ftr-362	2291	3	-	-	SYM
ftr-362	2291	4	1	1	NUM
ftr-362	2291	5	and	and	CCONJ
ftr-362	2291	6	general	general	ADJ
ftr-362	2291	7	tax	tax	NOUN
ftr-362	2291	8	principles	principle	NOUN
ftr-362	2291	9	.	.	PUNCT
ftr-362	2292	1	•	•	NUM
ftr-362	2292	2	the	the	DET
ftr-362	2292	3	proposed	propose	VERB
ftr-362	2292	4	regulations	regulation	NOUN
ftr-362	2292	5	would	would	AUX
ftr-362	2292	6	provide	provide	VERB
ftr-362	2292	7	that	that	SCONJ
ftr-362	2292	8	a	a	DET
ftr-362	2292	9	series	series	NOUN
ftr-362	2292	10	would	would	AUX
ftr-362	2292	11	not	not	PART
ftr-362	2292	12	cease	cease	VERB
ftr-362	2292	13	to	to	PART
ftr-362	2292	14	be	be	AUX
ftr-362	2292	15	treated	treat	VERB
ftr-362	2292	16	as	as	ADP
ftr-362	2292	17	a	a	DET
ftr-362	2292	18	separate	separate	ADJ
ftr-362	2292	19	entity	entity	NOUN
ftr-362	2292	20	if	if	SCONJ
ftr-362	2292	21	the	the	DET
ftr-362	2292	22	series	series	NOUN
ftr-362	2292	23	assets	asset	NOUN
ftr-362	2292	24	were	be	AUX
ftr-362	2292	25	not	not	PART
ftr-362	2292	26	protected	protect	VERB
ftr-362	2292	27	from	from	ADP
ftr-362	2292	28	creditors	creditor	NOUN
ftr-362	2292	29	.	.	PUNCT
ftr-362	2293	1	•	•	NUM
ftr-362	2293	2	a	a	DET
ftr-362	2293	3	series	series	NOUN
ftr-362	2293	4	that	that	PRON
ftr-362	2293	5	is	be	AUX
ftr-362	2293	6	recognized	recognize	VERB
ftr-362	2293	7	as	as	ADP
ftr-362	2293	8	a	a	DET
ftr-362	2293	9	separate	separate	ADJ
ftr-362	2293	10	entity	entity	NOUN
ftr-362	2293	11	would	would	AUX
ftr-362	2293	12	be	be	AUX
ftr-362	2293	13	classified	classify	VERB
ftr-362	2293	14	under	under	ADP
ftr-362	2293	15	the	the	DET
ftr-362	2293	16	rules	rule	NOUN
ftr-362	2293	17	of	of	ADP
ftr-362	2293	18	reg	reg	NOUN
ftr-362	2293	19	.	.	PUNCT
ftr-362	2294	1	§	§	PROPN
ftr-362	2294	2	301.7701	301.7701	NUM
ftr-362	2294	3	-	-	SYM
ftr-362	2294	4	2	2	NUM
ftr-362	2294	5	.	.	PUNCT
ftr-362	2295	1	thus	thus	ADV
ftr-362	2295	2	a	a	DET
ftr-362	2295	3	series	series	NOUN
ftr-362	2295	4	that	that	PRON
ftr-362	2295	5	meets	meet	VERB
ftr-362	2295	6	the	the	DET
ftr-362	2295	7	corporation	corporation	NOUN
ftr-362	2295	8	definition	definition	NOUN
ftr-362	2295	9	under	under	ADP
ftr-362	2295	10	reg	reg	NOUN
ftr-362	2295	11	.	.	PUNCT
ftr-362	2296	1	§	§	PROPN
ftr-362	2296	2	301.7701	301.7701	NUM
ftr-362	2296	3	-	-	SYM
ftr-362	2296	4	2(b)(1	2(b)(1	NUM
ftr-362	2296	5	)	)	PUNCT
ftr-362	2296	6	through	through	ADP
ftr-362	2296	7	(	(	PUNCT
ftr-362	2296	8	8)	8)	NUM
ftr-362	2296	9	would	would	AUX
ftr-362	2296	10	be	be	AUX
ftr-362	2296	11	treated	treat	VERB
ftr-362	2296	12	as	as	ADP
ftr-362	2296	13	a	a	DET
ftr-362	2296	14	corporation	corporation	NOUN
ftr-362	2296	15	for	for	ADP
ftr-362	2296	16	federal	federal	ADJ
ftr-362	2296	17	tax	tax	NOUN
ftr-362	2296	18	purposes	purpose	NOUN
ftr-362	2296	19	regardless	regardless	ADV
ftr-362	2296	20	of	of	ADP
ftr-362	2296	21	the	the	DET
ftr-362	2296	22	classification	classification	NOUN
ftr-362	2296	23	of	of	ADP
ftr-362	2296	24	the	the	DET
ftr-362	2296	25	series	series	NOUN
ftr-362	2296	26	organization	organization	PROPN
ftr-362	2296	27	.	.	PUNCT
ftr-362	2297	1	•	•	NUM
ftr-362	2297	2	identity	identity	NOUN
ftr-362	2297	3	of	of	ADP
ftr-362	2297	4	the	the	DET
ftr-362	2297	5	owners	owner	NOUN
ftr-362	2297	6	of	of	ADP
ftr-362	2297	7	a	a	DET
ftr-362	2297	8	series	series	NOUN
ftr-362	2297	9	would	would	AUX
ftr-362	2297	10	be	be	AUX
ftr-362	2297	11	determined	determine	VERB
ftr-362	2297	12	under	under	ADP
ftr-362	2297	13	general	general	ADJ
ftr-362	2297	14	tax	tax	NOUN
ftr-362	2297	15	principles	principle	NOUN
ftr-362	2297	16	that	that	PRON
ftr-362	2297	17	look	look	VERB
ftr-362	2297	18	to	to	ADP
ftr-362	2297	19	who	who	PRON
ftr-362	2297	20	bears	bear	VERB
ftr-362	2297	21	the	the	DET
ftr-362	2297	22	economic	economic	ADJ
ftr-362	2297	23	benefits	benefit	NOUN
ftr-362	2297	24	and	and	CCONJ
ftr-362	2297	25	burdens	burden	NOUN
ftr-362	2297	26	of	of	ADP
ftr-362	2297	27	ownership	ownership	NOUN
ftr-362	2297	28	.	.	PUNCT
ftr-362	2298	1	•	•	NUM
ftr-362	2298	2	generally	generally	ADV
ftr-362	2298	3	,	,	PUNCT
ftr-362	2298	4	domestic	domestic	ADJ
ftr-362	2298	5	series	series	NOUN
ftr-362	2298	6	would	would	AUX
ftr-362	2298	7	be	be	AUX
ftr-362	2298	8	classified	classify	VERB
ftr-362	2298	9	as	as	ADP
ftr-362	2298	10	separate	separate	ADJ
ftr-362	2298	11	local	local	ADJ
ftr-362	2298	12	law	law	NOUN
ftr-362	2298	13	entities	entity	NOUN
ftr-362	2298	14	based	base	VERB
ftr-362	2298	15	on	on	ADP
ftr-362	2298	16	the	the	DET
ftr-362	2298	17	characteristics	characteristic	NOUN
ftr-362	2298	18	granted	grant	VERB
ftr-362	2298	19	to	to	ADP
ftr-362	2298	20	them	they	PRON
ftr-362	2298	21	under	under	ADP
ftr-362	2298	22	the	the	DET
ftr-362	2298	23	various	various	ADJ
ftr-362	2298	24	series	series	NOUN
ftr-362	2298	25	statutes	statute	NOUN
ftr-362	2298	26	.	.	PUNCT
ftr-362	2299	1	•	•	NUM
ftr-362	2299	2	the	the	DET
ftr-362	2299	3	proposed	propose	VERB
ftr-362	2299	4	regulations	regulation	NOUN
ftr-362	2299	5	would	would	AUX
ftr-362	2299	6	not	not	PART
ftr-362	2299	7	apply	apply	VERB
ftr-362	2299	8	to	to	ADP
ftr-362	2299	9	a	a	DET
ftr-362	2299	10	series	series	NOUN
ftr-362	2299	11	formed	form	VERB
ftr-362	2299	12	under	under	ADP
ftr-362	2299	13	the	the	DET
ftr-362	2299	14	laws	law	NOUN
ftr-362	2299	15	of	of	ADP
ftr-362	2299	16	a	a	DET
ftr-362	2299	17	foreign	foreign	ADJ
ftr-362	2299	18	jurisdiction	jurisdiction	NOUN
ftr-362	2299	19	except	except	SCONJ
ftr-362	2299	20	that	that	SCONJ
ftr-362	2299	21	an	an	DET
ftr-362	2299	22	entity	entity	NOUN
ftr-362	2299	23	that	that	PRON
ftr-362	2299	24	would	would	AUX
ftr-362	2299	25	be	be	AUX
ftr-362	2299	26	treated	treat	VERB
ftr-362	2299	27	as	as	ADP
ftr-362	2299	28	an	an	DET
ftr-362	2299	29	insurance	insurance	NOUN
ftr-362	2299	30	business	business	NOUN
ftr-362	2299	31	if	if	SCONJ
ftr-362	2299	32	it	it	PRON
ftr-362	2299	33	were	be	AUX
ftr-362	2299	34	a	a	DET
ftr-362	2299	35	domestic	domestic	ADJ
ftr-362	2299	36	insurance	insurance	NOUN
ftr-362	2299	37	entity	entity	NOUN
ftr-362	2299	38	,	,	PUNCT
ftr-362	2299	39	would	would	AUX
ftr-362	2299	40	be	be	AUX
ftr-362	2299	41	treated	treat	VERB
ftr-362	2299	42	as	as	ADP
ftr-362	2299	43	a	a	DET
ftr-362	2299	44	separate	separate	ADJ
ftr-362	2299	45	entity	entity	NOUN
ftr-362	2299	46	under	under	ADP
ftr-362	2299	47	the	the	DET
ftr-362	2299	48	proposed	propose	VERB
ftr-362	2299	49	regulations	regulation	NOUN
ftr-362	2299	50	.	.	PUNCT
ftr-362	2300	1	•	•	NOUN
ftr-362	2300	2	if	if	SCONJ
ftr-362	2300	3	local	local	ADJ
ftr-362	2300	4	law	law	NOUN
ftr-362	2300	5	permits	permit	VERB
ftr-362	2300	6	creditors	creditor	NOUN
ftr-362	2300	7	to	to	PART
ftr-362	2300	8	collect	collect	VERB
ftr-362	2300	9	a	a	DET
ftr-362	2300	10	liability	liability	NOUN
ftr-362	2300	11	attributable	attributable	ADJ
ftr-362	2300	12	to	to	ADP
ftr-362	2300	13	a	a	DET
ftr-362	2300	14	series	series	NOUN
ftr-362	2300	15	from	from	ADP
ftr-362	2300	16	the	the	DET
ftr-362	2300	17	series	series	NOUN
ftr-362	2300	18	organization	organization	NOUN
ftr-362	2300	19	or	or	CCONJ
ftr-362	2300	20	other	other	ADJ
ftr-362	2300	21	series	series	NOUN
ftr-362	2300	22	of	of	ADP
ftr-362	2300	23	the	the	DET
ftr-362	2300	24	organization	organization	NOUN
ftr-362	2300	25	,	,	PUNCT
ftr-362	2300	26	then	then	ADV
ftr-362	2300	27	the	the	DET
ftr-362	2300	28	series	series	PROPN
ftr-362	2300	29	organization	organization	NOUN
ftr-362	2300	30	will	will	AUX
ftr-362	2300	31	be	be	AUX
ftr-362	2300	32	considered	consider	VERB
ftr-362	2300	33	the	the	DET
ftr-362	2300	34	taxpayer	taxpayer	NOUN
ftr-362	2300	35	from	from	ADP
ftr-362	2300	36	which	which	PRON
ftr-362	2300	37	taxes	taxis	NOUN
ftr-362	2300	38	assessed	assess	VERB
ftr-362	2300	39	against	against	ADP
ftr-362	2300	40	the	the	DET
ftr-362	2300	41	series	series	NOUN
ftr-362	2300	42	may	may	AUX
ftr-362	2300	43	be	be	AUX
ftr-362	2300	44	collected	collect	VERB
ftr-362	2300	45	.	.	PUNCT
ftr-362	2301	1	•	•	NUM
ftr-362	2301	2	the	the	DET
ftr-362	2301	3	proposed	propose	VERB
ftr-362	2301	4	regulations	regulation	NOUN
ftr-362	2301	5	do	do	AUX
ftr-362	2301	6	not	not	PART
ftr-362	2301	7	address	address	VERB
ftr-362	2301	8	the	the	DET
ftr-362	2301	9	application	application	NOUN
ftr-362	2301	10	of	of	ADP
ftr-362	2301	11	employment	employment	NOUN
ftr-362	2301	12	taxes	taxis	NOUN
ftr-362	2301	13	to	to	ADP
ftr-362	2301	14	employees	employee	NOUN
ftr-362	2301	15	of	of	ADP
ftr-362	2301	16	a	a	DET
ftr-362	2301	17	series	series	NOUN
ftr-362	2301	18	or	or	CCONJ
ftr-362	2301	19	the	the	DET
ftr-362	2301	20	series	series	NOUN
ftr-362	2301	21	organization	organization	PROPN
ftr-362	2301	22	.	.	PUNCT
ftr-362	2302	1	•	•	NUM
ftr-362	2303	1	the	the	DET
ftr-362	2303	2	proposed	propose	VERB
ftr-362	2303	3	regulations	regulation	NOUN
ftr-362	2303	4	would	would	AUX
ftr-362	2303	5	be	be	AUX
ftr-362	2303	6	effective	effective	ADJ
ftr-362	2303	7	on	on	ADP
ftr-362	2303	8	the	the	DET
ftr-362	2303	9	date	date	NOUN
ftr-362	2303	10	of	of	ADP
ftr-362	2303	11	publication	publication	NOUN
ftr-362	2303	12	in	in	ADP
ftr-362	2303	13	the	the	DET
ftr-362	2303	14	federal	federal	ADJ
ftr-362	2303	15	register	register	NOUN
ftr-362	2303	16	,	,	PUNCT
ftr-362	2303	17	and	and	CCONJ
ftr-362	2303	18	may	may	AUX
ftr-362	2303	19	require	require	VERB
ftr-362	2303	20	reclassification	reclassification	NOUN
ftr-362	2303	21	of	of	ADP
ftr-362	2303	22	some	some	DET
ftr-362	2303	23	series	series	NOUN
ftr-362	2303	24	as	as	ADP
ftr-362	2303	25	of	of	ADP
ftr-362	2303	26	that	that	DET
ftr-362	2303	27	date	date	NOUN
ftr-362	2303	28	with	with	ADP
ftr-362	2303	29	the	the	DET
ftr-362	2303	30	tax	tax	NOUN
ftr-362	2303	31	consequences	consequence	NOUN
ftr-362	2303	32	of	of	ADP
ftr-362	2303	33	conversion	conversion	NOUN
ftr-362	2303	34	determined	determine	VERB
ftr-362	2303	35	under	under	ADP
ftr-362	2303	36	general	general	ADJ
ftr-362	2303	37	tax	tax	NOUN
ftr-362	2303	38	principles	principle	NOUN
ftr-362	2303	39	.	.	PUNCT
ftr-362	2304	1	the	the	DET
ftr-362	2304	2	proposed	propose	VERB
ftr-362	2304	3	regulations	regulation	NOUN
ftr-362	2304	4	include	include	VERB
ftr-362	2304	5	an	an	DET
ftr-362	2304	6	exception	exception	NOUN
ftr-362	2304	7	for	for	ADP
ftr-362	2304	8	series	series	NOUN
ftr-362	2304	9	established	establish	VERB
ftr-362	2304	10	prior	prior	ADV
ftr-362	2304	11	to	to	ADP
ftr-362	2304	12	publication	publication	NOUN
ftr-362	2304	13	of	of	ADP
ftr-362	2304	14	the	the	DET
ftr-362	2304	15	proposed	propose	VERB
ftr-362	2304	16	regulations	regulation	NOUN
ftr-362	2304	17	that	that	PRON
ftr-362	2304	18	treat	treat	VERB
ftr-362	2304	19	all	all	DET
ftr-362	2304	20	series	series	NOUN
ftr-362	2304	21	and	and	CCONJ
ftr-362	2304	22	the	the	DET
ftr-362	2304	23	series	series	NOUN
ftr-362	2304	24	organization	organization	NOUN
ftr-362	2304	25	as	as	ADP
ftr-362	2304	26	one	one	NUM
ftr-362	2304	27	entity	entity	NOUN
ftr-362	2304	28	.	.	PUNCT
ftr-362	2305	1	•	•	NUM
ftr-362	2306	1	the	the	DET
ftr-362	2306	2	preamble	preamble	NOUN
ftr-362	2306	3	requests	request	VERB
ftr-362	2306	4	comments	comment	NOUN
ftr-362	2306	5	on	on	ADP
ftr-362	2306	6	a	a	DET
ftr-362	2306	7	list	list	NOUN
ftr-362	2306	8	of	of	ADP
ftr-362	2306	9	specified	specified	ADJ
ftr-362	2306	10	questions	question	NOUN
ftr-362	2306	11	.	.	PUNCT
ftr-362	2307	1	678	678	NUM
ftr-362	2307	2	florida	florida	PROPN
ftr-362	2307	3	tax	tax	NOUN
ftr-362	2307	4	review	review	NOUN
ftr-362	2307	5	[	[	X
ftr-362	2307	6	vol	vol	NOUN
ftr-362	2307	7	.	.	PUNCT
ftr-362	2308	1	10:9	10:9	NUM
ftr-362	2308	2	viii	viii	ADJ
ftr-362	2308	3	.	.	PUNCT
ftr-362	2309	1	tax	tax	NOUN
ftr-362	2309	2	shelters	shelter	NOUN
ftr-362	2309	3	a.	a.	NOUN
ftr-362	2309	4	tax	tax	NOUN
ftr-362	2309	5	shelter	shelter	NOUN
ftr-362	2309	6	cases	case	NOUN
ftr-362	2309	7	and	and	CCONJ
ftr-362	2309	8	rulings	ruling	NOUN
ftr-362	2309	9	1	1	NUM
ftr-362	2309	10	.	.	X
ftr-362	2309	11	sala	sala	PROPN
ftr-362	2309	12	.	.	PUNCT
ftr-362	2310	1	district	district	NOUN
ftr-362	2310	2	court	court	PROPN
ftr-362	2310	3	holds	hold	VERB
ftr-362	2310	4	for	for	ADP
ftr-362	2310	5	the	the	DET
ftr-362	2310	6	taxpayer	taxpayer	NOUN
ftr-362	2310	7	on	on	ADP
ftr-362	2310	8	the	the	DET
ftr-362	2310	9	merits	merit	NOUN
ftr-362	2310	10	in	in	ADP
ftr-362	2310	11	an	an	DET
ftr-362	2310	12	options	option	NOUN
ftr-362	2310	13	transaction	transaction	NOUN
ftr-362	2310	14	for	for	ADP
ftr-362	2310	15	which	which	DET
ftr-362	2310	16	r.j	r.j	PROPN
ftr-362	2310	17	.	.	PROPN
ftr-362	2310	18	ruble	ruble	PROPN
ftr-362	2310	19	provided	provide	VERB
ftr-362	2310	20	the	the	DET
ftr-362	2310	21	tax	tax	NOUN
ftr-362	2310	22	opinion	opinion	NOUN
ftr-362	2310	23	.	.	PUNCT
ftr-362	2311	1	sala	sala	PROPN
ftr-362	2311	2	v.	v.	PROPN
ftr-362	2311	3	united	united	PROPN
ftr-362	2311	4	states	states	PROPN
ftr-362	2311	5	,	,	PUNCT
ftr-362	2311	6	552	552	NUM
ftr-362	2311	7	f.	f.	PROPN
ftr-362	2311	8	supp	supp	PROPN
ftr-362	2311	9	.	.	PUNCT
ftr-362	2312	1	2d	2d	PROPN
ftr-362	2312	2	1167	1167	NUM
ftr-362	2312	3	(	(	PUNCT
ftr-362	2312	4	d.	d.	PROPN
ftr-362	2312	5	colo	colo	PROPN
ftr-362	2312	6	.	.	PUNCT
ftr-362	2313	1	4/22/08	4/22/08	NUM
ftr-362	2313	2	)	)	PUNCT
ftr-362	2313	3	.	.	PUNCT
ftr-362	2314	1	the	the	DET
ftr-362	2314	2	district	district	NOUN
ftr-362	2314	3	court	court	NOUN
ftr-362	2314	4	(	(	PUNCT
ftr-362	2314	5	judge	judge	PROPN
ftr-362	2314	6	babcock	babcock	PROPN
ftr-362	2314	7	)	)	PUNCT
ftr-362	2314	8	held	hold	VERB
ftr-362	2314	9	that	that	SCONJ
ftr-362	2314	10	taxpayer	taxpayer	NOUN
ftr-362	2314	11	was	be	AUX
ftr-362	2314	12	entitled	entitle	VERB
ftr-362	2314	13	to	to	ADP
ftr-362	2314	14	a	a	DET
ftr-362	2314	15	$	$	SYM
ftr-362	2314	16	60	60	NUM
ftr-362	2314	17	million	million	NUM
ftr-362	2314	18	ordinary	ordinary	ADJ
ftr-362	2314	19	loss	loss	NOUN
ftr-362	2314	20	on	on	ADP
ftr-362	2314	21	24	24	NUM
ftr-362	2314	22	long	long	ADJ
ftr-362	2314	23	and	and	CCONJ
ftr-362	2314	24	short	short	ADJ
ftr-362	2314	25	currency	currency	NOUN
ftr-362	2314	26	options	option	NOUN
ftr-362	2314	27	entered	enter	VERB
ftr-362	2314	28	into	into	ADP
ftr-362	2314	29	in	in	ADP
ftr-362	2314	30	november	november	PROPN
ftr-362	2314	31	2000	2000	NUM
ftr-362	2314	32	as	as	ADP
ftr-362	2314	33	part	part	NOUN
ftr-362	2314	34	of	of	ADP
ftr-362	2314	35	a	a	DET
ftr-362	2314	36	deerhurst	deerhurst	ADJ
ftr-362	2314	37	program	program	NOUN
ftr-362	2314	38	,	,	PUNCT
ftr-362	2314	39	in	in	ADP
ftr-362	2314	40	which	which	PRON
ftr-362	2314	41	the	the	DET
ftr-362	2314	42	options	option	NOUN
ftr-362	2314	43	were	be	AUX
ftr-362	2314	44	contributed	contribute	VERB
ftr-362	2314	45	to	to	ADP
ftr-362	2314	46	a	a	DET
ftr-362	2314	47	partnership	partnership	NOUN
ftr-362	2314	48	.	.	PUNCT
ftr-362	2315	1	the	the	DET
ftr-362	2315	2	basis	basis	NOUN
ftr-362	2315	3	of	of	ADP
ftr-362	2315	4	that	that	DET
ftr-362	2315	5	partnership	partnership	NOUN
ftr-362	2315	6	interest	interest	NOUN
ftr-362	2315	7	was	be	AUX
ftr-362	2315	8	increased	increase	VERB
ftr-362	2315	9	by	by	ADP
ftr-362	2315	10	the	the	DET
ftr-362	2315	11	cost	cost	NOUN
ftr-362	2315	12	of	of	ADP
ftr-362	2315	13	the	the	DET
ftr-362	2315	14	long	long	ADJ
ftr-362	2315	15	options	option	NOUN
ftr-362	2315	16	but	but	CCONJ
ftr-362	2315	17	was	be	AUX
ftr-362	2315	18	not	not	PART
ftr-362	2315	19	reduced	reduce	VERB
ftr-362	2315	20	by	by	ADP
ftr-362	2315	21	the	the	DET
ftr-362	2315	22	contingent	contingent	ADJ
ftr-362	2315	23	liability	liability	NOUN
ftr-362	2315	24	on	on	ADP
ftr-362	2315	25	the	the	DET
ftr-362	2315	26	short	short	ADJ
ftr-362	2315	27	options	option	NOUN
ftr-362	2315	28	under	under	ADP
ftr-362	2315	29	helmer	helmer	NOUN
ftr-362	2315	30	v.	v.	ADP
ftr-362	2315	31	commissioner	commissioner	PROPN
ftr-362	2315	32	,	,	PUNCT
ftr-362	2315	33	t.c	t.c	PROPN
ftr-362	2315	34	.	.	PROPN
ftr-362	2315	35	memo	memo	NOUN
ftr-362	2315	36	.	.	PUNCT
ftr-362	2316	1	1975	1975	NUM
ftr-362	2316	2	-	-	SYM
ftr-362	2316	3	160	160	NUM
ftr-362	2316	4	(	(	PUNCT
ftr-362	2316	5	1975	1975	NUM
ftr-362	2316	6	)	)	PUNCT
ftr-362	2316	7	.	.	PUNCT
ftr-362	2317	1	this	this	PRON
ftr-362	2317	2	was	be	AUX
ftr-362	2317	3	based	base	VERB
ftr-362	2317	4	upon	upon	SCONJ
ftr-362	2317	5	judge	judge	PROPN
ftr-362	2317	6	babcock	babcock	PROPN
ftr-362	2317	7	’s	’s	PART
ftr-362	2317	8	finding	finding	NOUN
ftr-362	2317	9	of	of	ADP
ftr-362	2317	10	fact	fact	NOUN
ftr-362	2317	11	that	that	SCONJ
ftr-362	2317	12	the	the	DET
ftr-362	2317	13	long	long	ADJ
ftr-362	2317	14	and	and	CCONJ
ftr-362	2317	15	short	short	ADJ
ftr-362	2317	16	options	option	NOUN
ftr-362	2317	17	were	be	AUX
ftr-362	2317	18	separate	separate	ADJ
ftr-362	2317	19	instruments	instrument	NOUN
ftr-362	2317	20	for	for	ADP
ftr-362	2317	21	tax	tax	NOUN
ftr-362	2317	22	purposes	purpose	NOUN
ftr-362	2317	23	.	.	PUNCT
ftr-362	2318	1	the	the	DET
ftr-362	2318	2	court	court	NOUN
ftr-362	2318	3	found	find	VERB
ftr-362	2318	4	that	that	SCONJ
ftr-362	2318	5	the	the	DET
ftr-362	2318	6	regulations	regulation	NOUN
ftr-362	2318	7	issued	issue	VERB
ftr-362	2318	8	in	in	ADP
ftr-362	2318	9	2003	2003	NUM
ftr-362	2318	10	,	,	PUNCT
ftr-362	2318	11	reg	reg	NOUN
ftr-362	2318	12	.	.	PUNCT
ftr-362	2319	1	§	§	PROPN
ftr-362	2319	2	1.7526	1.7526	NUM
ftr-362	2319	3	,	,	PUNCT
ftr-362	2319	4	retroactive	retroactive	ADJ
ftr-362	2319	5	to	to	ADP
ftr-362	2319	6	october	october	PROPN
ftr-362	2319	7	1999	1999	NUM
ftr-362	2319	8	,	,	PUNCT
ftr-362	2319	9	which	which	PRON
ftr-362	2319	10	contained	contain	VERB
ftr-362	2319	11	an	an	DET
ftr-362	2319	12	“	"	PUNCT
ftr-362	2319	13	exception	exception	NOUN
ftr-362	2319	14	to	to	ADP
ftr-362	2319	15	the	the	DET
ftr-362	2319	16	exception	exception	NOUN
ftr-362	2319	17	”	"	PUNCT
ftr-362	2319	18	for	for	ADP
ftr-362	2319	19	transactions	transaction	NOUN
ftr-362	2319	20	described	describe	VERB
ftr-362	2319	21	in	in	ADP
ftr-362	2319	22	notice	notice	NOUN
ftr-362	2319	23	2000	2000	NUM
ftr-362	2319	24	-	-	SYM
ftr-362	2319	25	44	44	NUM
ftr-362	2319	26	,	,	PUNCT
ftr-362	2319	27	exceeded	exceed	VERB
ftr-362	2319	28	treasury	treasury	PROPN
ftr-362	2319	29	’s	’s	PART
ftr-362	2319	30	authority	authority	NOUN
ftr-362	2319	31	.	.	PUNCT
ftr-362	2320	1	judge	judge	PROPN
ftr-362	2320	2	babcock	babcock	PROPN
ftr-362	2320	3	held	hold	VERB
ftr-362	2320	4	that	that	SCONJ
ftr-362	2320	5	the	the	DET
ftr-362	2320	6	regulations	regulation	NOUN
ftr-362	2320	7	were	be	AUX
ftr-362	2320	8	not	not	PART
ftr-362	2320	9	legislative	legislative	ADJ
ftr-362	2320	10	because	because	SCONJ
ftr-362	2320	11	the	the	DET
ftr-362	2320	12	“	"	PUNCT
ftr-362	2320	13	exception	exception	NOUN
ftr-362	2320	14	to	to	ADP
ftr-362	2320	15	the	the	DET
ftr-362	2320	16	exception	exception	NOUN
ftr-362	2320	17	”	"	PUNCT
ftr-362	2320	18	was	be	AUX
ftr-362	2320	19	not	not	PART
ftr-362	2320	20	comparable	comparable	ADJ
ftr-362	2320	21	to	to	ADP
ftr-362	2320	22	the	the	DET
ftr-362	2320	23	rules	rule	NOUN
ftr-362	2320	24	for	for	ADP
ftr-362	2320	25	corporations	corporation	NOUN
ftr-362	2320	26	described	describe	VERB
ftr-362	2320	27	in	in	ADP
ftr-362	2320	28	§	§	PROPN
ftr-362	2320	29	358(h	358(h	PROPN
ftr-362	2320	30	)	)	PUNCT
ftr-362	2320	31	.	.	PUNCT
ftr-362	2321	1	judge	judge	PROPN
ftr-362	2321	2	babcock	babcock	PROPN
ftr-362	2321	3	concluded	conclude	VERB
ftr-362	2321	4	that	that	SCONJ
ftr-362	2321	5	the	the	DET
ftr-362	2321	6	corporate	corporate	ADJ
ftr-362	2321	7	rules	rule	NOUN
ftr-362	2321	8	were	be	AUX
ftr-362	2321	9	only	only	ADV
ftr-362	2321	10	“	"	PUNCT
ftr-362	2321	11	to	to	PART
ftr-362	2321	12	prevent	prevent	VERB
ftr-362	2321	13	acceleration	acceleration	NOUN
ftr-362	2321	14	or	or	CCONJ
ftr-362	2321	15	duplication	duplication	NOUN
ftr-362	2321	16	of	of	ADP
ftr-362	2321	17	losses	loss	NOUN
ftr-362	2321	18	,	,	PUNCT
ftr-362	2321	19	”	"	PUNCT
ftr-362	2321	20	which	which	PRON
ftr-362	2321	21	were	be	AUX
ftr-362	2321	22	not	not	PART
ftr-362	2321	23	involved	involve	VERB
ftr-362	2321	24	in	in	ADP
ftr-362	2321	25	the	the	DET
ftr-362	2321	26	transactions	transaction	NOUN
ftr-362	2321	27	described	describe	VERB
ftr-362	2321	28	in	in	ADP
ftr-362	2321	29	notice	notice	NOUN
ftr-362	2321	30	2000	2000	NUM
ftr-362	2321	31	-	-	SYM
ftr-362	2321	32	44	44	NUM
ftr-362	2321	33	.	.	PUNCT
ftr-362	2322	1	he	he	PRON
ftr-362	2322	2	refused	refuse	VERB
ftr-362	2322	3	to	to	PART
ftr-362	2322	4	follow	follow	VERB
ftr-362	2322	5	cemco	cemco	PROPN
ftr-362	2322	6	investors	investor	NOUN
ftr-362	2322	7	,	,	PUNCT
ftr-362	2322	8	llc	llc	PROPN
ftr-362	2322	9	v.	v.	PROPN
ftr-362	2322	10	united	united	PROPN
ftr-362	2322	11	states	states	PROPN
ftr-362	2322	12	,	,	PUNCT
ftr-362	2322	13	515	515	NUM
ftr-362	2322	14	f.3d	f.3d	NUM
ftr-362	2322	15	749	749	NUM
ftr-362	2322	16	(	(	PUNCT
ftr-362	2322	17	7th	7th	ADJ
ftr-362	2322	18	cir	cir	NOUN
ftr-362	2322	19	.	.	PROPN
ftr-362	2322	20	2008	2008	NUM
ftr-362	2322	21	)	)	PUNCT
ftr-362	2322	22	.	.	PUNCT
ftr-362	2323	1	•	•	NUM
ftr-362	2323	2	judge	judge	PROPN
ftr-362	2323	3	babcock	babcock	PROPN
ftr-362	2323	4	analyzed	analyze	VERB
ftr-362	2323	5	the	the	DET
ftr-362	2323	6	complex	complex	ADJ
ftr-362	2323	7	transaction	transaction	NOUN
ftr-362	2323	8	under	under	ADP
ftr-362	2323	9	the	the	DET
ftr-362	2323	10	step	step	NOUN
ftr-362	2323	11	transaction	transaction	NOUN
ftr-362	2323	12	doctrine	doctrine	NOUN
ftr-362	2323	13	and	and	CCONJ
ftr-362	2323	14	found	find	VERB
ftr-362	2323	15	the	the	DET
ftr-362	2323	16	doctrine	doctrine	NOUN
ftr-362	2323	17	inapplicable	inapplicable	ADJ
ftr-362	2323	18	.	.	PUNCT
ftr-362	2324	1	•	•	ADV
ftr-362	2324	2	he	he	PRON
ftr-362	2324	3	found	find	VERB
ftr-362	2324	4	the	the	DET
ftr-362	2324	5	losses	loss	NOUN
ftr-362	2324	6	deductible	deductible	ADJ
ftr-362	2324	7	under	under	ADP
ftr-362	2324	8	§	§	PROPN
ftr-362	2324	9	165(c)(2	165(c)(2	NUM
ftr-362	2324	10	)	)	PUNCT
ftr-362	2324	11	because	because	SCONJ
ftr-362	2324	12	they	they	PRON
ftr-362	2324	13	were	be	AUX
ftr-362	2324	14	incurred	incur	VERB
ftr-362	2324	15	in	in	ADP
ftr-362	2324	16	a	a	DET
ftr-362	2324	17	transaction	transaction	NOUN
ftr-362	2324	18	entered	enter	VERB
ftr-362	2324	19	into	into	ADP
ftr-362	2324	20	for	for	ADP
ftr-362	2324	21	profit	profit	NOUN
ftr-362	2324	22	,	,	PUNCT
ftr-362	2324	23	which	which	PRON
ftr-362	2324	24	was	be	AUX
ftr-362	2324	25	to	to	PART
ftr-362	2324	26	be	be	AUX
ftr-362	2324	27	determined	determine	VERB
ftr-362	2324	28	at	at	ADP
ftr-362	2324	29	the	the	DET
ftr-362	2324	30	time	time	NOUN
ftr-362	2324	31	taxpayer	taxpayer	NOUN
ftr-362	2324	32	entered	enter	VERB
ftr-362	2324	33	into	into	ADP
ftr-362	2324	34	the	the	DET
ftr-362	2324	35	transaction	transaction	NOUN
ftr-362	2324	36	,	,	PUNCT
ftr-362	2324	37	and	and	CCONJ
ftr-362	2324	38	not	not	PART
ftr-362	2324	39	in	in	ADP
ftr-362	2324	40	hindsight	hindsight	ADJ
ftr-362	2324	41	.	.	PUNCT
ftr-362	2325	1	in	in	ADP
ftr-362	2325	2	this	this	PRON
ftr-362	2325	3	,	,	PUNCT
ftr-362	2325	4	judge	judge	PROPN
ftr-362	2325	5	babcock	babcock	PROPN
ftr-362	2325	6	credited	credit	VERB
ftr-362	2325	7	sala	sala	PROPN
ftr-362	2325	8	’s	’s	PART
ftr-362	2325	9	testimony	testimony	NOUN
ftr-362	2325	10	that	that	SCONJ
ftr-362	2325	11	“	"	PUNCT
ftr-362	2325	12	he	he	PRON
ftr-362	2325	13	expected	expect	VERB
ftr-362	2325	14	his	his	PRON
ftr-362	2325	15	investment	investment	NOUN
ftr-362	2325	16	in	in	ADP
ftr-362	2325	17	deerhurst	deerhurst	ADV
ftr-362	2325	18	to	to	PART
ftr-362	2325	19	be	be	AUX
ftr-362	2325	20	profitable	profitable	ADJ
ftr-362	2325	21	above	above	ADP
ftr-362	2325	22	and	and	CCONJ
ftr-362	2325	23	beyond	beyond	ADP
ftr-362	2325	24	the	the	DET
ftr-362	2325	25	expected	expect	VERB
ftr-362	2325	26	tax	tax	NOUN
ftr-362	2325	27	loss	loss	NOUN
ftr-362	2325	28	.	.	PUNCT
ftr-362	2325	29	.	.	PUNCT
ftr-362	2325	30	.	.	PUNCT
ftr-362	2325	31	.	.	PUNCT
ftr-362	2325	32	”	"	PUNCT
ftr-362	2326	1	•	•	ADV
ftr-362	2326	2	he	he	PRON
ftr-362	2326	3	found	find	VERB
ftr-362	2326	4	the	the	DET
ftr-362	2326	5	taxpayer	taxpayer	NOUN
ftr-362	2326	6	was	be	AUX
ftr-362	2326	7	“	"	PUNCT
ftr-362	2326	8	an	an	DET
ftr-362	2326	9	extremely	extremely	ADV
ftr-362	2326	10	cautious	cautious	ADJ
ftr-362	2326	11	investor	investor	NOUN
ftr-362	2326	12	who	who	PRON
ftr-362	2326	13	invested	invest	VERB
ftr-362	2326	14	a	a	DET
ftr-362	2326	15	great	great	ADJ
ftr-362	2326	16	deal	deal	NOUN
ftr-362	2326	17	of	of	ADP
ftr-362	2326	18	time	time	NOUN
ftr-362	2326	19	and	and	CCONJ
ftr-362	2326	20	energy	energy	NOUN
ftr-362	2326	21	carefully	carefully	ADV
ftr-362	2326	22	researching	research	VERB
ftr-362	2326	23	and	and	CCONJ
ftr-362	2326	24	choosing	choose	VERB
ftr-362	2326	25	his	his	PRON
ftr-362	2326	26	investments	investment	NOUN
ftr-362	2326	27	”	"	PUNCT
ftr-362	2326	28	and	and	CCONJ
ftr-362	2326	29	that	that	SCONJ
ftr-362	2326	30	he	he	PRON
ftr-362	2326	31	had	have	VERB
ftr-362	2326	32	a	a	DET
ftr-362	2326	33	business	business	NOUN
ftr-362	2326	34	purpose	purpose	NOUN
ftr-362	2326	35	other	other	ADJ
ftr-362	2326	36	than	than	ADP
ftr-362	2326	37	tax	tax	NOUN
ftr-362	2326	38	avoidance	avoidance	NOUN
ftr-362	2326	39	for	for	ADP
ftr-362	2326	40	structuring	structure	VERB
ftr-362	2326	41	his	his	PRON
ftr-362	2326	42	investment	investment	NOUN
ftr-362	2326	43	as	as	SCONJ
ftr-362	2326	44	he	he	PRON
ftr-362	2326	45	did	do	VERB
ftr-362	2326	46	.	.	PUNCT
ftr-362	2327	1	•	•	NUM
ftr-362	2327	2	judge	judge	PROPN
ftr-362	2327	3	babcock	babcock	PROPN
ftr-362	2327	4	further	far	ADV
ftr-362	2327	5	held	hold	VERB
ftr-362	2327	6	that	that	SCONJ
ftr-362	2327	7	sala	sala	PROPN
ftr-362	2327	8	’s	’s	PART
ftr-362	2327	9	amended	amend	VERB
ftr-362	2327	10	return	return	NOUN
ftr-362	2327	11	filed	file	VERB
ftr-362	2327	12	on	on	ADP
ftr-362	2327	13	11/18/03	11/18/03	PROPN
ftr-362	2327	14	was	be	AUX
ftr-362	2327	15	a	a	DET
ftr-362	2327	16	“	"	PUNCT
ftr-362	2327	17	qualified	qualified	ADJ
ftr-362	2327	18	amended	amend	VERB
ftr-362	2327	19	return	return	NOUN
ftr-362	2327	20	”	"	PUNCT
ftr-362	2327	21	because	because	SCONJ
ftr-362	2327	22	kpmg	kpmg	PROPN
ftr-362	2327	23	had	have	AUX
ftr-362	2327	24	not	not	PART
ftr-362	2327	25	been	be	AUX
ftr-362	2327	26	contacted	contact	VERB
ftr-362	2327	27	regarding	regard	VERB
ftr-362	2327	28	deerhurst	deerhurst	PROPN
ftr-362	2327	29	prior	prior	ADV
ftr-362	2327	30	to	to	ADP
ftr-362	2327	31	that	that	DET
ftr-362	2327	32	date	date	NOUN
ftr-362	2327	33	,	,	PUNCT
ftr-362	2327	34	although	although	SCONJ
ftr-362	2327	35	it	it	PRON
ftr-362	2327	36	had	have	AUX
ftr-362	2327	37	been	be	AUX
ftr-362	2327	38	previously	previously	ADV
ftr-362	2327	39	contacted	contact	VERB
ftr-362	2327	40	regarding	regard	VERB
ftr-362	2327	41	transactions	transaction	NOUN
ftr-362	2327	42	similar	similar	ADJ
ftr-362	2327	43	to	to	PART
ftr-362	2327	44	deerhurst	deerhurst	VERB
ftr-362	2327	45	.	.	PUNCT
ftr-362	2328	1	2011	2011	NUM
ftr-362	2328	2	]	]	PUNCT
ftr-362	2328	3	recent	recent	ADJ
ftr-362	2328	4	developments	development	NOUN
ftr-362	2328	5	in	in	ADP
ftr-362	2328	6	federal	federal	ADJ
ftr-362	2328	7	income	income	NOUN
ftr-362	2328	8	taxation	taxation	NOUN
ftr-362	2328	9	679	679	NUM
ftr-362	2328	10	a.	a.	NOUN
ftr-362	2328	11	government	government	NOUN
ftr-362	2328	12	motion	motion	NOUN
ftr-362	2328	13	on	on	ADP
ftr-362	2328	14	6/10/08	6/10/08	NUM
ftr-362	2328	15	for	for	ADP
ftr-362	2328	16	new	new	ADJ
ftr-362	2328	17	trial	trial	NOUN
ftr-362	2328	18	based	base	VERB
ftr-362	2328	19	upon	upon	SCONJ
ftr-362	2328	20	affidavit	affidavit	NOUN
ftr-362	2328	21	given	give	VERB
ftr-362	2328	22	in	in	ADP
ftr-362	2328	23	connection	connection	NOUN
ftr-362	2328	24	with	with	ADP
ftr-362	2328	25	decision	decision	NOUN
ftr-362	2328	26	not	not	PART
ftr-362	2328	27	to	to	PART
ftr-362	2328	28	prosecute	prosecute	VERB
ftr-362	2328	29	investment	investment	NOUN
ftr-362	2328	30	manager	manager	NOUN
ftr-362	2328	31	.	.	PUNCT
ftr-362	2329	1	andrew	andrew	PROPN
ftr-362	2329	2	j.	j.	PROPN
ftr-362	2329	3	krieger	krieger	PROPN
ftr-362	2329	4	,	,	PUNCT
ftr-362	2329	5	a	a	DET
ftr-362	2329	6	key	key	ADJ
ftr-362	2329	7	witness	witness	NOUN
ftr-362	2329	8	for	for	ADP
ftr-362	2329	9	the	the	DET
ftr-362	2329	10	taxpayer	taxpayer	NOUN
ftr-362	2329	11	,	,	PUNCT
ftr-362	2329	12	stated	state	VERB
ftr-362	2329	13	in	in	ADP
ftr-362	2329	14	an	an	DET
ftr-362	2329	15	affidavit	affidavit	NOUN
ftr-362	2329	16	dated	date	VERB
ftr-362	2329	17	5/22/08	5/22/08	PROPN
ftr-362	2329	18	that	that	SCONJ
ftr-362	2329	19	a	a	DET
ftr-362	2329	20	portion	portion	NOUN
ftr-362	2329	21	of	of	ADP
ftr-362	2329	22	the	the	DET
ftr-362	2329	23	testimony	testimony	NOUN
ftr-362	2329	24	he	he	PRON
ftr-362	2329	25	gave	give	VERB
ftr-362	2329	26	at	at	ADP
ftr-362	2329	27	deposition	deposition	NOUN
ftr-362	2329	28	was	be	AUX
ftr-362	2329	29	false	false	ADJ
ftr-362	2329	30	,	,	PUNCT
ftr-362	2329	31	in	in	SCONJ
ftr-362	2329	32	that	that	SCONJ
ftr-362	2329	33	there	there	PRON
ftr-362	2329	34	was	be	VERB
ftr-362	2329	35	no	no	DET
ftr-362	2329	36	“	"	PUNCT
ftr-362	2329	37	test	test	NOUN
ftr-362	2329	38	period	period	NOUN
ftr-362	2329	39	”	"	PUNCT
ftr-362	2329	40	for	for	ADP
ftr-362	2329	41	an	an	DET
ftr-362	2329	42	“	"	PUNCT
ftr-362	2329	43	investment	investment	NOUN
ftr-362	2329	44	program	program	NOUN
ftr-362	2329	45	”	"	PUNCT
ftr-362	2329	46	but	but	CCONJ
ftr-362	2329	47	merely	merely	ADV
ftr-362	2329	48	an	an	DET
ftr-362	2329	49	effort	effort	NOUN
ftr-362	2329	50	to	to	PART
ftr-362	2329	51	obtain	obtain	VERB
ftr-362	2329	52	tax	tax	NOUN
ftr-362	2329	53	savings	saving	NOUN
ftr-362	2329	54	.	.	PUNCT
ftr-362	2330	1	2008	2008	NUM
ftr-362	2330	2	tnt	tnt	PROPN
ftr-362	2330	3	114	114	NUM
ftr-362	2330	4	-	-	SYM
ftr-362	2330	5	15	15	NUM
ftr-362	2330	6	.	.	PUNCT
ftr-362	2331	1	the	the	DET
ftr-362	2331	2	motion	motion	NOUN
ftr-362	2331	3	was	be	AUX
ftr-362	2331	4	opposed	oppose	VERB
ftr-362	2331	5	by	by	ADP
ftr-362	2331	6	the	the	DET
ftr-362	2331	7	taxpayer	taxpayer	NOUN
ftr-362	2331	8	because	because	SCONJ
ftr-362	2331	9	krieger	krieger	PROPN
ftr-362	2331	10	gave	give	VERB
ftr-362	2331	11	his	his	PRON
ftr-362	2331	12	affidavit	affidavit	NOUN
ftr-362	2331	13	only	only	ADV
ftr-362	2331	14	after	after	SCONJ
ftr-362	2331	15	the	the	DET
ftr-362	2331	16	government	government	NOUN
ftr-362	2331	17	granted	grant	VERB
ftr-362	2331	18	him	he	PRON
ftr-362	2331	19	immunity	immunity	NOUN
ftr-362	2331	20	from	from	ADP
ftr-362	2331	21	prosecution	prosecution	NOUN
ftr-362	2331	22	by	by	ADP
ftr-362	2331	23	executing	execute	VERB
ftr-362	2331	24	a	a	DET
ftr-362	2331	25	non	non	ADJ
ftr-362	2331	26	-	-	ADJ
ftr-362	2331	27	prosecution	prosecution	NOUN
ftr-362	2331	28	cooperation	cooperation	NOUN
ftr-362	2331	29	agreement	agreement	NOUN
ftr-362	2331	30	in	in	ADP
ftr-362	2331	31	connection	connection	NOUN
ftr-362	2331	32	with	with	ADP
ftr-362	2331	33	a	a	DET
ftr-362	2331	34	criminal	criminal	ADJ
ftr-362	2331	35	investigation	investigation	NOUN
ftr-362	2331	36	unrelated	unrelated	ADJ
ftr-362	2331	37	to	to	ADP
ftr-362	2331	38	this	this	DET
ftr-362	2331	39	case	case	NOUN
ftr-362	2331	40	,	,	PUNCT
ftr-362	2331	41	i.e.	i.e.	X
ftr-362	2331	42	,	,	PUNCT
ftr-362	2331	43	the	the	DET
ftr-362	2331	44	coplan	coplan	ADJ
ftr-362	2331	45	criminal	criminal	ADJ
ftr-362	2331	46	case	case	NOUN
ftr-362	2331	47	pending	pende	VERB
ftr-362	2331	48	in	in	ADP
ftr-362	2331	49	the	the	DET
ftr-362	2331	50	southern	southern	ADJ
ftr-362	2331	51	district	district	NOUN
ftr-362	2331	52	of	of	ADP
ftr-362	2331	53	new	new	PROPN
ftr-362	2331	54	york	york	PROPN
ftr-362	2331	55	.	.	PUNCT
ftr-362	2332	1	2008	2008	NUM
ftr-362	2332	2	tnt	tnt	NOUN
ftr-362	2332	3	130	130	NUM
ftr-362	2332	4	-	-	SYM
ftr-362	2332	5	62	62	NUM
ftr-362	2332	6	,	,	PUNCT
ftr-362	2332	7	7/1/08	7/1/08	PROPN
ftr-362	2332	8	.	.	PUNCT
ftr-362	2332	9	b.	b.	PROPN
ftr-362	2332	10	government	government	PROPN
ftr-362	2332	11	motion	motion	NOUN
ftr-362	2332	12	for	for	ADP
ftr-362	2332	13	new	new	ADJ
ftr-362	2332	14	trial	trial	NOUN
ftr-362	2332	15	denied	deny	VERB
ftr-362	2332	16	.	.	PUNCT
ftr-362	2333	1	251	251	NUM
ftr-362	2333	2	f.r.d	f.r.d	NOUN
ftr-362	2333	3	.	.	PROPN
ftr-362	2333	4	614	614	NUM
ftr-362	2333	5	,	,	PUNCT
ftr-362	2333	6	102	102	NUM
ftr-362	2333	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2333	8	2008	2008	NUM
ftr-362	2333	9	-	-	SYM
ftr-362	2333	10	5292	5292	NUM
ftr-362	2333	11	(	(	PUNCT
ftr-362	2333	12	7/18/08	7/18/08	NOUN
ftr-362	2333	13	)	)	PUNCT
ftr-362	2333	14	.	.	PUNCT
ftr-362	2334	1	judge	judge	PROPN
ftr-362	2334	2	babcock	babcock	PROPN
ftr-362	2334	3	denied	deny	VERB
ftr-362	2334	4	the	the	DET
ftr-362	2334	5	motion	motion	NOUN
ftr-362	2334	6	,	,	PUNCT
ftr-362	2334	7	holding	hold	VERB
ftr-362	2334	8	that	that	SCONJ
ftr-362	2334	9	the	the	DET
ftr-362	2334	10	evidence	evidence	NOUN
ftr-362	2334	11	submitted	submit	VERB
ftr-362	2334	12	by	by	ADP
ftr-362	2334	13	the	the	DET
ftr-362	2334	14	government	government	NOUN
ftr-362	2334	15	was	be	AUX
ftr-362	2334	16	not	not	PART
ftr-362	2334	17	new	new	ADJ
ftr-362	2334	18	.	.	PUNCT
ftr-362	2335	1	he	he	PRON
ftr-362	2335	2	stated	state	VERB
ftr-362	2335	3	,	,	PUNCT
ftr-362	2335	4	“	"	PUNCT
ftr-362	2335	5	rather	rather	ADV
ftr-362	2335	6	than	than	ADP
ftr-362	2335	7	implying	imply	VERB
ftr-362	2335	8	diligence	diligence	NOUN
ftr-362	2335	9	,	,	PUNCT
ftr-362	2335	10	the	the	DET
ftr-362	2335	11	timing	timing	NOUN
ftr-362	2335	12	of	of	ADP
ftr-362	2335	13	this	this	DET
ftr-362	2335	14	‘	'	PUNCT
ftr-362	2335	15	new	new	ADJ
ftr-362	2335	16	’	'	PUNCT
ftr-362	2335	17	evidence	evidence	NOUN
ftr-362	2335	18	instead	instead	ADV
ftr-362	2335	19	implies	imply	VERB
ftr-362	2335	20	a	a	DET
ftr-362	2335	21	deliberate	deliberate	ADJ
ftr-362	2335	22	attempt	attempt	NOUN
ftr-362	2335	23	on	on	ADP
ftr-362	2335	24	the	the	DET
ftr-362	2335	25	part	part	NOUN
ftr-362	2335	26	of	of	ADP
ftr-362	2335	27	the	the	DET
ftr-362	2335	28	government	government	NOUN
ftr-362	2335	29	to	to	PART
ftr-362	2335	30	further	far	ADV
ftr-362	2335	31	delay	delay	VERB
ftr-362	2335	32	and	and	CCONJ
ftr-362	2335	33	derail	derail	VERB
ftr-362	2335	34	this	this	DET
ftr-362	2335	35	case	case	NOUN
ftr-362	2335	36	for	for	ADP
ftr-362	2335	37	tactical	tactical	ADJ
ftr-362	2335	38	gain	gain	NOUN
ftr-362	2335	39	.	.	PUNCT
ftr-362	2335	40	”	"	PUNCT
ftr-362	2336	1	c.	c.	PROPN
ftr-362	2336	2	tenth	tenth	ADJ
ftr-362	2336	3	circuit	circuit	NOUN
ftr-362	2336	4	reverses	reverse	VERB
ftr-362	2336	5	judge	judge	NOUN
ftr-362	2336	6	babcock	babcock	PROPN
ftr-362	2336	7	for	for	ADP
ftr-362	2336	8	his	his	PRON
ftr-362	2336	9	sala’d	sala’d	ADJ
ftr-362	2336	10	days	day	NOUN
ftr-362	2336	11	.	.	PUNCT
ftr-362	2337	1	sala	sala	PROPN
ftr-362	2337	2	v.	v.	PROPN
ftr-362	2337	3	united	united	PROPN
ftr-362	2337	4	states	states	PROPN
ftr-362	2337	5	,	,	PUNCT
ftr-362	2337	6	106	106	NUM
ftr-362	2337	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2337	8	2010	2010	NUM
ftr-362	2337	9	-	-	SYM
ftr-362	2337	10	5406	5406	NUM
ftr-362	2337	11	(	(	PUNCT
ftr-362	2337	12	10th	10th	ADJ
ftr-362	2337	13	cir	cir	NOUN
ftr-362	2337	14	.	.	PUNCT
ftr-362	2338	1	7/23/10	7/23/10	NUM
ftr-362	2338	2	)	)	PUNCT
ftr-362	2338	3	.	.	PUNCT
ftr-362	2339	1	the	the	DET
ftr-362	2339	2	tenth	tenth	ADJ
ftr-362	2339	3	circuit	circuit	NOUN
ftr-362	2339	4	(	(	PUNCT
ftr-362	2339	5	judge	judge	NOUN
ftr-362	2339	6	murphy	murphy	PROPN
ftr-362	2339	7	)	)	PUNCT
ftr-362	2339	8	reverses	reverse	VERB
ftr-362	2339	9	judge	judge	PROPN
ftr-362	2339	10	babcock	babcock	PROPN
ftr-362	2339	11	’s	’s	PART
ftr-362	2339	12	ruling	ruling	NOUN
ftr-362	2339	13	in	in	ADP
ftr-362	2339	14	favor	favor	NOUN
ftr-362	2339	15	of	of	ADP
ftr-362	2339	16	sala	sala	NOUN
ftr-362	2339	17	on	on	ADP
ftr-362	2339	18	all	all	DET
ftr-362	2339	19	issues	issue	NOUN
ftr-362	2339	20	by	by	ADP
ftr-362	2339	21	severing	sever	VERB
ftr-362	2339	22	the	the	DET
ftr-362	2339	23	year-2000	year-2000	ADJ
ftr-362	2339	24	tax	tax	NOUN
ftr-362	2339	25	loss	loss	NOUN
ftr-362	2339	26	from	from	ADP
ftr-362	2339	27	the	the	DET
ftr-362	2339	28	post-2000	post-2000	ADJ
ftr-362	2339	29	deerhurst	deerhurst	ADJ
ftr-362	2339	30	program	program	NOUN
ftr-362	2339	31	and	and	CCONJ
ftr-362	2339	32	finding	find	VERB
ftr-362	2339	33	that	that	SCONJ
ftr-362	2339	34	the	the	DET
ftr-362	2339	35	2000	2000	NUM
ftr-362	2339	36	transaction	transaction	NOUN
ftr-362	2339	37	lacked	lack	VERB
ftr-362	2339	38	economic	economic	ADJ
ftr-362	2339	39	substance	substance	NOUN
ftr-362	2339	40	because	because	SCONJ
ftr-362	2339	41	“	"	PUNCT
ftr-362	2339	42	the	the	DET
ftr-362	2339	43	economic	economic	ADJ
ftr-362	2339	44	substance	substance	NOUN
ftr-362	2339	45	doctrine	doctrine	NOUN
ftr-362	2339	46	requires	require	VERB
ftr-362	2339	47	‘	'	PUNCT
ftr-362	2339	48	disregarding	disregard	VERB
ftr-362	2339	49	,	,	PUNCT
ftr-362	2339	50	for	for	ADP
ftr-362	2339	51	tax	tax	NOUN
ftr-362	2339	52	purposes	purpose	NOUN
ftr-362	2339	53	,	,	PUNCT
ftr-362	2339	54	transactions	transaction	NOUN
ftr-362	2339	55	that	that	PRON
ftr-362	2339	56	comply	comply	VERB
ftr-362	2339	57	with	with	ADP
ftr-362	2339	58	the	the	DET
ftr-362	2339	59	literal	literal	ADJ
ftr-362	2339	60	terms	term	NOUN
ftr-362	2339	61	of	of	ADP
ftr-362	2339	62	the	the	DET
ftr-362	2339	63	tax	tax	NOUN
ftr-362	2339	64	code	code	NOUN
ftr-362	2339	65	but	but	CCONJ
ftr-362	2339	66	lack	lack	VERB
ftr-362	2339	67	economic	economic	ADJ
ftr-362	2339	68	reality	reality	NOUN
ftr-362	2339	69	.	.	PUNCT
ftr-362	2339	70	’	'	PUNCT
ftr-362	2339	71	”	"	PUNCT
ftr-362	2340	1	•	•	NUM
ftr-362	2340	2	judge	judge	PROPN
ftr-362	2340	3	murphy	murphy	PROPN
ftr-362	2340	4	observed	observe	VERB
ftr-362	2340	5	:	:	PUNCT
ftr-362	2340	6	indeed	indeed	ADV
ftr-362	2340	7	,	,	PUNCT
ftr-362	2340	8	rather	rather	ADV
ftr-362	2340	9	than	than	ADP
ftr-362	2340	10	suffering	suffer	VERB
ftr-362	2340	11	any	any	DET
ftr-362	2340	12	actual	actual	ADJ
ftr-362	2340	13	financial	financial	ADJ
ftr-362	2340	14	loss	loss	NOUN
ftr-362	2340	15	through	through	ADP
ftr-362	2340	16	deerhurst	deerhurst	ADJ
ftr-362	2340	17	gp	gp	NOUN
ftr-362	2340	18	,	,	PUNCT
ftr-362	2340	19	sala	sala	PROPN
ftr-362	2340	20	actually	actually	ADV
ftr-362	2340	21	profited	profit	VERB
ftr-362	2340	22	from	from	ADP
ftr-362	2340	23	the	the	DET
ftr-362	2340	24	transaction	transaction	NOUN
ftr-362	2340	25	.	.	PUNCT
ftr-362	2341	1	sala	sala	PROPN
ftr-362	2341	2	does	do	AUX
ftr-362	2341	3	not	not	PART
ftr-362	2341	4	contest	contest	VERB
ftr-362	2341	5	that	that	SCONJ
ftr-362	2341	6	the	the	DET
ftr-362	2341	7	loss	loss	NOUN
ftr-362	2341	8	is	be	AUX
ftr-362	2341	9	fictional	fictional	ADJ
ftr-362	2341	10	,	,	PUNCT
ftr-362	2341	11	but	but	CCONJ
ftr-362	2341	12	rather	rather	ADV
ftr-362	2341	13	protests	protest	NOUN
ftr-362	2341	14	that	that	SCONJ
ftr-362	2341	15	the	the	DET
ftr-362	2341	16	rule	rule	NOUN
ftr-362	2341	17	from	from	ADP
ftr-362	2341	18	helmer	helmer	NOUN
ftr-362	2341	19	should	should	AUX
ftr-362	2341	20	control	control	VERB
ftr-362	2341	21	.	.	PUNCT
ftr-362	2342	1	this	this	DET
ftr-362	2342	2	argument	argument	NOUN
ftr-362	2342	3	does	do	AUX
ftr-362	2342	4	not	not	PART
ftr-362	2342	5	,	,	PUNCT
ftr-362	2342	6	however	however	ADV
ftr-362	2342	7	,	,	PUNCT
ftr-362	2342	8	address	address	VERB
ftr-362	2342	9	the	the	DET
ftr-362	2342	10	claimed	claim	VERB
ftr-362	2342	11	loss	loss	NOUN
ftr-362	2342	12	’s	’s	PART
ftr-362	2342	13	absence	absence	NOUN
ftr-362	2342	14	of	of	ADP
ftr-362	2342	15	economic	economic	ADJ
ftr-362	2342	16	reality	reality	NOUN
ftr-362	2342	17	.	.	PUNCT
ftr-362	2343	1	the	the	DET
ftr-362	2343	2	absence	absence	NOUN
ftr-362	2343	3	of	of	ADP
ftr-362	2343	4	economic	economic	ADJ
ftr-362	2343	5	reality	reality	NOUN
ftr-362	2343	6	is	be	AUX
ftr-362	2343	7	the	the	DET
ftr-362	2343	8	hallmark	hallmark	NOUN
ftr-362	2343	9	of	of	ADP
ftr-362	2343	10	a	a	DET
ftr-362	2343	11	transaction	transaction	NOUN
ftr-362	2343	12	lacking	lack	VERB
ftr-362	2343	13	economic	economic	ADJ
ftr-362	2343	14	substance	substance	NOUN
ftr-362	2343	15	.	.	PUNCT
ftr-362	2344	1	...	...	PUNCT
ftr-362	2345	1	additionally	additionally	ADV
ftr-362	2345	2	,	,	PUNCT
ftr-362	2345	3	while	while	SCONJ
ftr-362	2345	4	the	the	DET
ftr-362	2345	5	district	district	NOUN
ftr-362	2345	6	court	court	NOUN
ftr-362	2345	7	found	find	VERB
ftr-362	2345	8	the	the	DET
ftr-362	2345	9	long	long	ADJ
ftr-362	2345	10	and	and	CCONJ
ftr-362	2345	11	short	short	ADJ
ftr-362	2345	12	options	option	NOUN
ftr-362	2345	13	had	have	VERB
ftr-362	2345	14	a	a	DET
ftr-362	2345	15	potential	potential	NOUN
ftr-362	2345	16	to	to	PART
ftr-362	2345	17	earn	earn	VERB
ftr-362	2345	18	profits	profit	NOUN
ftr-362	2345	19	of	of	ADP
ftr-362	2345	20	$	$	SYM
ftr-362	2345	21	550,000	550,000	NUM
ftr-362	2345	22	over	over	ADP
ftr-362	2345	23	the	the	DET
ftr-362	2345	24	course	course	NOUN
ftr-362	2345	25	of	of	ADP
ftr-362	2345	26	one	one	NUM
ftr-362	2345	27	year	year	NOUN
ftr-362	2345	28	,	,	PUNCT
ftr-362	2345	29	the	the	DET
ftr-362	2345	30	expected	expect	VERB
ftr-362	2345	31	tax	tax	NOUN
ftr-362	2345	32	benefit	benefit	NOUN
ftr-362	2345	33	was	be	AUX
ftr-362	2345	34	nearly	nearly	ADV
ftr-362	2345	35	$	$	SYM
ftr-362	2345	36	24	24	NUM
ftr-362	2345	37	million	million	NUM
ftr-362	2345	38	.	.	PUNCT
ftr-362	2346	1	that	that	PRON
ftr-362	2346	2	expected	expect	VERB
ftr-362	2346	3	tax	tax	NOUN
ftr-362	2346	4	benefit	benefit	NOUN
ftr-362	2346	5	dwarfs	dwarf	VERB
ftr-362	2346	6	any	any	DET
ftr-362	2346	7	potential	potential	ADJ
ftr-362	2346	8	gain	gain	NOUN
ftr-362	2346	9	from	from	ADP
ftr-362	2346	10	his	his	PRON
ftr-362	2346	11	participation	participation	NOUN
ftr-362	2346	12	in	in	ADP
ftr-362	2346	13	deerhurst	deerhurst	ADJ
ftr-362	2346	14	gp	gp	NOUN
ftr-362	2346	15	such	such	ADJ
ftr-362	2346	16	that	that	SCONJ
ftr-362	2346	17	“	"	PUNCT
ftr-362	2346	18	the	the	DET
ftr-362	2346	19	economic	economic	ADJ
ftr-362	2346	20	realities	reality	NOUN
ftr-362	2346	21	of	of	ADP
ftr-362	2346	22	[	[	X
ftr-362	2346	23	the	the	DET
ftr-362	2346	24	]	]	X
ftr-362	2346	25	transaction	transaction	NOUN
ftr-362	2346	26	are	be	AUX
ftr-362	2346	27	insignificant	insignificant	ADJ
ftr-362	2346	28	in	in	ADP
ftr-362	2346	29	relation	relation	NOUN
ftr-362	2346	30	to	to	ADP
ftr-362	2346	31	the	the	DET
ftr-362	2346	32	tax	tax	NOUN
ftr-362	2346	33	benefits	benefit	NOUN
ftr-362	2346	34	of	of	ADP
ftr-362	2346	35	the	the	DET
ftr-362	2346	36	transaction	transaction	NOUN
ftr-362	2346	37	.	.	PUNCT
ftr-362	2346	38	”	"	PUNCT
ftr-362	2347	1	...	...	PUNCT
ftr-362	2348	1	the	the	DET
ftr-362	2348	2	existence	existence	NOUN
ftr-362	2348	3	of	of	ADP
ftr-362	2348	4	some	some	DET
ftr-362	2348	5	potential	potential	ADJ
ftr-362	2348	6	profit	profit	NOUN
ftr-362	2348	7	is	be	AUX
ftr-362	2348	8	680	680	NUM
ftr-362	2348	9	florida	florida	PROPN
ftr-362	2348	10	tax	tax	NOUN
ftr-362	2348	11	review	review	NOUN
ftr-362	2348	12	[	[	X
ftr-362	2348	13	vol	vol	NOUN
ftr-362	2348	14	.	.	PUNCT
ftr-362	2349	1	10:9	10:9	NUM
ftr-362	2349	2	“	"	PUNCT
ftr-362	2349	3	insufficient	insufficient	ADJ
ftr-362	2349	4	to	to	PART
ftr-362	2349	5	impute	impute	VERB
ftr-362	2349	6	substance	substance	NOUN
ftr-362	2349	7	into	into	ADP
ftr-362	2349	8	an	an	DET
ftr-362	2349	9	otherwise	otherwise	ADV
ftr-362	2349	10	sham	sham	ADJ
ftr-362	2349	11	transaction	transaction	NOUN
ftr-362	2349	12	”	"	PUNCT
ftr-362	2349	13	where	where	SCONJ
ftr-362	2349	14	a	a	DET
ftr-362	2349	15	“	"	PUNCT
ftr-362	2349	16	common	common	ADJ
ftr-362	2349	17	-	-	PUNCT
ftr-362	2349	18	sense	sense	NOUN
ftr-362	2349	19	examination	examination	NOUN
ftr-362	2349	20	of	of	ADP
ftr-362	2349	21	the	the	DET
ftr-362	2349	22	evidence	evidence	NOUN
ftr-362	2349	23	as	as	ADP
ftr-362	2349	24	a	a	DET
ftr-362	2349	25	whole	whole	NOUN
ftr-362	2349	26	”	"	PUNCT
ftr-362	2349	27	indicates	indicate	VERB
ftr-362	2349	28	the	the	DET
ftr-362	2349	29	transaction	transaction	NOUN
ftr-362	2349	30	lacked	lack	VERB
ftr-362	2349	31	economic	economic	ADJ
ftr-362	2349	32	substance	substance	NOUN
ftr-362	2349	33	.	.	PUNCT
ftr-362	2350	1	2	2	X
ftr-362	2350	2	.	.	X
ftr-362	2350	3	wells	wells	PROPN
ftr-362	2350	4	fargo	fargo	PROPN
ftr-362	2350	5	.	.	PUNCT
ftr-362	2351	1	“	"	PUNCT
ftr-362	2351	2	the	the	DET
ftr-362	2351	3	silo	silo	NOUN
ftr-362	2351	4	transactions	transaction	NOUN
ftr-362	2351	5	here	here	ADV
ftr-362	2351	6	are	be	AUX
ftr-362	2351	7	offensive	offensive	ADJ
ftr-362	2351	8	to	to	ADP
ftr-362	2351	9	the	the	DET
ftr-362	2351	10	court	court	NOUN
ftr-362	2351	11	on	on	ADP
ftr-362	2351	12	many	many	ADJ
ftr-362	2351	13	levels	level	NOUN
ftr-362	2351	14	.	.	PUNCT
ftr-362	2351	15	”	"	PUNCT
ftr-362	2352	1	wells	wells	PROPN
ftr-362	2352	2	fargo	fargo	PROPN
ftr-362	2352	3	&	&	CCONJ
ftr-362	2352	4	co.	co.	PROPN
ftr-362	2352	5	v.	v.	PROPN
ftr-362	2352	6	united	united	PROPN
ftr-362	2352	7	states	states	PROPN
ftr-362	2352	8	,	,	PUNCT
ftr-362	2352	9	91	91	NUM
ftr-362	2352	10	fed	feed	VERB
ftr-362	2352	11	.	.	PUNCT
ftr-362	2353	1	cl	cl	NOUN
ftr-362	2353	2	.	.	PROPN
ftr-362	2354	1	35	35	NUM
ftr-362	2354	2	(	(	PUNCT
ftr-362	2354	3	1/8/10	1/8/10	NUM
ftr-362	2354	4	)	)	PUNCT
ftr-362	2354	5	.	.	PUNCT
ftr-362	2355	1	wells	wells	PROPN
ftr-362	2355	2	fargo	fargo	PROPN
ftr-362	2355	3	engaged	engage	VERB
ftr-362	2355	4	in	in	ADP
ftr-362	2355	5	26	26	NUM
ftr-362	2355	6	silo	silo	NOUN
ftr-362	2355	7	transactions	transaction	NOUN
ftr-362	2355	8	,	,	PUNCT
ftr-362	2355	9	five	five	NUM
ftr-362	2355	10	of	of	ADP
ftr-362	2355	11	which	which	PRON
ftr-362	2355	12	were	be	AUX
ftr-362	2355	13	tried	try	VERB
ftr-362	2355	14	in	in	ADP
ftr-362	2355	15	this	this	DET
ftr-362	2355	16	refund	refund	NOUN
ftr-362	2355	17	case	case	NOUN
ftr-362	2355	18	in	in	ADP
ftr-362	2355	19	the	the	DET
ftr-362	2355	20	court	court	NOUN
ftr-362	2355	21	of	of	ADP
ftr-362	2355	22	federal	federal	ADJ
ftr-362	2355	23	claims	claim	NOUN
ftr-362	2355	24	.	.	PUNCT
ftr-362	2356	1	seventeen	seventeen	NUM
ftr-362	2356	2	of	of	ADP
ftr-362	2356	3	the	the	DET
ftr-362	2356	4	silos	silo	NOUN
ftr-362	2356	5	involved	involve	VERB
ftr-362	2356	6	domestic	domestic	ADJ
ftr-362	2356	7	transit	transit	NOUN
ftr-362	2356	8	agencies	agency	NOUN
ftr-362	2356	9	and	and	CCONJ
ftr-362	2356	10	nine	nine	NUM
ftr-362	2356	11	involved	involve	VERB
ftr-362	2356	12	qualified	qualified	ADJ
ftr-362	2356	13	technological	technological	ADJ
ftr-362	2356	14	equipment	equipment	NOUN
ftr-362	2356	15	.	.	PUNCT
ftr-362	2357	1	the	the	DET
ftr-362	2357	2	trial	trial	NOUN
ftr-362	2357	3	dealt	deal	VERB
ftr-362	2357	4	with	with	ADP
ftr-362	2357	5	four	four	NUM
ftr-362	2357	6	silos	silo	NOUN
ftr-362	2357	7	involving	involve	VERB
ftr-362	2357	8	public	public	ADJ
ftr-362	2357	9	transit	transit	NOUN
ftr-362	2357	10	agencies	agency	NOUN
ftr-362	2357	11	,	,	PUNCT
ftr-362	2357	12	and	and	CCONJ
ftr-362	2357	13	one	one	NUM
ftr-362	2357	14	involving	involve	VERB
ftr-362	2357	15	cellular	cellular	ADJ
ftr-362	2357	16	telecommunications	telecommunication	NOUN
ftr-362	2357	17	equipment	equipment	NOUN
ftr-362	2357	18	.	.	PUNCT
ftr-362	2358	1	the	the	DET
ftr-362	2358	2	parties	party	NOUN
ftr-362	2358	3	agreed	agree	VERB
ftr-362	2358	4	that	that	SCONJ
ftr-362	2358	5	the	the	DET
ftr-362	2358	6	court	court	NOUN
ftr-362	2358	7	’s	’s	PART
ftr-362	2358	8	ruling	rule	VERB
ftr-362	2358	9	with	with	ADP
ftr-362	2358	10	respect	respect	NOUN
ftr-362	2358	11	to	to	ADP
ftr-362	2358	12	the	the	DET
ftr-362	2358	13	five	five	NUM
ftr-362	2358	14	transactions	transaction	NOUN
ftr-362	2358	15	would	would	AUX
ftr-362	2358	16	guide	guide	VERB
ftr-362	2358	17	the	the	DET
ftr-362	2358	18	resolution	resolution	NOUN
ftr-362	2358	19	of	of	ADP
ftr-362	2358	20	the	the	DET
ftr-362	2358	21	remainder	remainder	NOUN
ftr-362	2358	22	.	.	PUNCT
ftr-362	2359	1	the	the	DET
ftr-362	2359	2	court	court	NOUN
ftr-362	2359	3	’s	’s	PART
ftr-362	2359	4	fact	fact	NOUN
ftr-362	2359	5	findings	finding	NOUN
ftr-362	2359	6	are	be	AUX
ftr-362	2359	7	synopsized	synopsize	VERB
ftr-362	2359	8	in	in	ADP
ftr-362	2359	9	the	the	DET
ftr-362	2359	10	following	follow	VERB
ftr-362	2359	11	passage	passage	NOUN
ftr-362	2359	12	from	from	ADP
ftr-362	2359	13	the	the	DET
ftr-362	2359	14	opinion	opinion	NOUN
ftr-362	2359	15	by	by	ADP
ftr-362	2359	16	judge	judge	NOUN
ftr-362	2359	17	wheeler	wheeler	NOUN
ftr-362	2359	18	:	:	PUNCT
ftr-362	2359	19	in	in	ADP
ftr-362	2359	20	each	each	DET
ftr-362	2359	21	transaction	transaction	NOUN
ftr-362	2359	22	,	,	PUNCT
ftr-362	2359	23	the	the	DET
ftr-362	2359	24	parties	party	NOUN
ftr-362	2359	25	employed	employ	VERB
ftr-362	2359	26	equity	equity	NOUN
ftr-362	2359	27	and	and	CCONJ
ftr-362	2359	28	debt	debt	NOUN
ftr-362	2359	29	“	"	PUNCT
ftr-362	2359	30	defeasance	defeasance	NOUN
ftr-362	2359	31	accounts	account	NOUN
ftr-362	2359	32	,	,	PUNCT
ftr-362	2359	33	”	"	PUNCT
ftr-362	2359	34	which	which	PRON
ftr-362	2359	35	are	be	AUX
ftr-362	2359	36	types	type	NOUN
ftr-362	2359	37	of	of	ADP
ftr-362	2359	38	escrow	escrow	ADJ
ftr-362	2359	39	accounts	account	NOUN
ftr-362	2359	40	intended	intend	VERB
ftr-362	2359	41	to	to	PART
ftr-362	2359	42	minimize	minimize	VERB
ftr-362	2359	43	the	the	DET
ftr-362	2359	44	risks	risk	NOUN
ftr-362	2359	45	of	of	ADP
ftr-362	2359	46	non	non	ADJ
ftr-362	2359	47	-	-	NOUN
ftr-362	2359	48	payment	payment	NOUN
ftr-362	2359	49	.	.	PUNCT
ftr-362	2360	1	during	during	ADP
ftr-362	2360	2	the	the	DET
ftr-362	2360	3	lease	lease	NOUN
ftr-362	2360	4	-	-	PUNCT
ftr-362	2360	5	back	back	NOUN
ftr-362	2360	6	period	period	NOUN
ftr-362	2360	7	,	,	PUNCT
ftr-362	2360	8	a	a	DET
ftr-362	2360	9	return	return	NOUN
ftr-362	2360	10	is	be	AUX
ftr-362	2360	11	generated	generate	VERB
ftr-362	2360	12	from	from	ADP
ftr-362	2360	13	the	the	DET
ftr-362	2360	14	equity	equity	NOUN
ftr-362	2360	15	defeasance	defeasance	PROPN
ftr-362	2360	16	account	account	NOUN
ftr-362	2360	17	investments	investment	NOUN
ftr-362	2360	18	.	.	PUNCT
ftr-362	2361	1	the	the	DET
ftr-362	2361	2	value	value	NOUN
ftr-362	2361	3	of	of	ADP
ftr-362	2361	4	the	the	DET
ftr-362	2361	5	equity	equity	NOUN
ftr-362	2361	6	defeasance	defeasance	NOUN
ftr-362	2361	7	account	account	NOUN
ftr-362	2361	8	is	be	AUX
ftr-362	2361	9	expected	expect	VERB
ftr-362	2361	10	to	to	PART
ftr-362	2361	11	grow	grow	VERB
ftr-362	2361	12	so	so	SCONJ
ftr-362	2361	13	that	that	SCONJ
ftr-362	2361	14	the	the	DET
ftr-362	2361	15	taxexempt	taxexempt	ADJ
ftr-362	2361	16	entity	entity	NOUN
ftr-362	2361	17	can	can	AUX
ftr-362	2361	18	exercise	exercise	VERB
ftr-362	2361	19	the	the	DET
ftr-362	2361	20	buy	buy	VERB
ftr-362	2361	21	-	-	PUNCT
ftr-362	2361	22	out	out	ADP
ftr-362	2361	23	option	option	NOUN
ftr-362	2361	24	at	at	ADP
ftr-362	2361	25	the	the	DET
ftr-362	2361	26	end	end	NOUN
ftr-362	2361	27	of	of	ADP
ftr-362	2361	28	the	the	DET
ftr-362	2361	29	lease	lease	NOUN
ftr-362	2361	30	-	-	PUNCT
ftr-362	2361	31	back	back	NOUN
ftr-362	2361	32	period	period	NOUN
ftr-362	2361	33	without	without	ADP
ftr-362	2361	34	using	use	VERB
ftr-362	2361	35	any	any	PRON
ftr-362	2361	36	of	of	ADP
ftr-362	2361	37	its	its	PRON
ftr-362	2361	38	own	own	ADJ
ftr-362	2361	39	funds	fund	NOUN
ftr-362	2361	40	.	.	PUNCT
ftr-362	2362	1	however	however	ADV
ftr-362	2362	2	,	,	PUNCT
ftr-362	2362	3	the	the	DET
ftr-362	2362	4	equity	equity	NOUN
ftr-362	2362	5	defeasance	defeasance	PROPN
ftr-362	2362	6	account	account	NOUN
ftr-362	2362	7	return	return	NOUN
ftr-362	2362	8	is	be	AUX
ftr-362	2362	9	more	more	ADJ
ftr-362	2362	10	than	than	SCONJ
ftr-362	2362	11	offset	offset	VERB
ftr-362	2362	12	by	by	ADP
ftr-362	2362	13	the	the	DET
ftr-362	2362	14	other	other	ADJ
ftr-362	2362	15	costs	cost	NOUN
ftr-362	2362	16	of	of	ADP
ftr-362	2362	17	the	the	DET
ftr-362	2362	18	transaction	transaction	NOUN
ftr-362	2362	19	,	,	PUNCT
ftr-362	2362	20	including	include	VERB
ftr-362	2362	21	wells	wells	PROPN
ftr-362	2362	22	fargo	fargo	PROPN
ftr-362	2362	23	’s	’s	PART
ftr-362	2362	24	cost	cost	NOUN
ftr-362	2362	25	of	of	ADP
ftr-362	2362	26	funds	fund	NOUN
ftr-362	2362	27	to	to	PART
ftr-362	2362	28	engage	engage	VERB
ftr-362	2362	29	in	in	ADP
ftr-362	2362	30	the	the	DET
ftr-362	2362	31	transaction	transaction	NOUN
ftr-362	2362	32	.	.	PUNCT
ftr-362	2363	1	the	the	DET
ftr-362	2363	2	end	end	NOUN
ftr-362	2363	3	result	result	NOUN
ftr-362	2363	4	is	be	AUX
ftr-362	2363	5	that	that	SCONJ
ftr-362	2363	6	the	the	DET
ftr-362	2363	7	trial	trial	NOUN
ftr-362	2363	8	transactions	transaction	NOUN
ftr-362	2363	9	produce	produce	VERB
ftr-362	2363	10	an	an	DET
ftr-362	2363	11	overall	overall	ADJ
ftr-362	2363	12	loss	loss	NOUN
ftr-362	2363	13	without	without	ADP
ftr-362	2363	14	the	the	DET
ftr-362	2363	15	tax	tax	NOUN
ftr-362	2363	16	benefits	benefit	NOUN
ftr-362	2363	17	,	,	PUNCT
ftr-362	2363	18	and	and	CCONJ
ftr-362	2363	19	no	no	DET
ftr-362	2363	20	rational	rational	ADJ
ftr-362	2363	21	person	person	NOUN
ftr-362	2363	22	would	would	AUX
ftr-362	2363	23	engage	engage	VERB
ftr-362	2363	24	in	in	ADP
ftr-362	2363	25	these	these	DET
ftr-362	2363	26	transactions	transaction	NOUN
ftr-362	2363	27	absent	absent	ADJ
ftr-362	2363	28	the	the	DET
ftr-362	2363	29	tax	tax	NOUN
ftr-362	2363	30	benefits	benefit	NOUN
ftr-362	2363	31	.	.	PUNCT
ftr-362	2364	1	this	this	DET
ftr-362	2364	2	conclusion	conclusion	NOUN
ftr-362	2364	3	is	be	AUX
ftr-362	2364	4	borne	bear	VERB
ftr-362	2364	5	out	out	ADP
ftr-362	2364	6	by	by	ADP
ftr-362	2364	7	wells	wells	PROPN
ftr-362	2364	8	fargo	fargo	PROPN
ftr-362	2364	9	’s	’s	PART
ftr-362	2364	10	cessation	cessation	NOUN
ftr-362	2364	11	of	of	ADP
ftr-362	2364	12	silo	silo	NOUN
ftr-362	2364	13	transactions	transaction	NOUN
ftr-362	2364	14	after	after	SCONJ
ftr-362	2364	15	the	the	DET
ftr-362	2364	16	irs	irs	PROPN
ftr-362	2364	17	began	begin	VERB
ftr-362	2364	18	disallowing	disallow	VERB
ftr-362	2364	19	silo	silo	NOUN
ftr-362	2364	20	tax	tax	NOUN
ftr-362	2364	21	deductions	deduction	NOUN
ftr-362	2364	22	.	.	PUNCT
ftr-362	2365	1	moreover	moreover	ADV
ftr-362	2365	2	,	,	PUNCT
ftr-362	2365	3	the	the	DET
ftr-362	2365	4	profitable	profitable	ADJ
ftr-362	2365	5	portion	portion	NOUN
ftr-362	2365	6	of	of	ADP
ftr-362	2365	7	the	the	DET
ftr-362	2365	8	transactions	transaction	NOUN
ftr-362	2365	9	could	could	AUX
ftr-362	2365	10	be	be	AUX
ftr-362	2365	11	realized	realize	VERB
ftr-362	2365	12	simply	simply	ADV
ftr-362	2365	13	by	by	ADP
ftr-362	2365	14	investing	invest	VERB
ftr-362	2365	15	in	in	ADP
ftr-362	2365	16	the	the	DET
ftr-362	2365	17	same	same	ADJ
ftr-362	2365	18	portfolio	portfolio	NOUN
ftr-362	2365	19	as	as	ADP
ftr-362	2365	20	the	the	DET
ftr-362	2365	21	equity	equity	NOUN
ftr-362	2365	22	defeasance	defeasance	PROPN
ftr-362	2365	23	account	account	PROPN
ftr-362	2365	24	.	.	PUNCT
ftr-362	2366	1	the	the	DET
ftr-362	2366	2	only	only	ADJ
ftr-362	2366	3	reason	reason	NOUN
ftr-362	2366	4	to	to	PART
ftr-362	2366	5	create	create	VERB
ftr-362	2366	6	the	the	DET
ftr-362	2366	7	elaborate	elaborate	ADJ
ftr-362	2366	8	array	array	NOUN
ftr-362	2366	9	of	of	ADP
ftr-362	2366	10	agreements	agreement	NOUN
ftr-362	2366	11	comprising	comprise	VERB
ftr-362	2366	12	a	a	DET
ftr-362	2366	13	silo	silo	NOUN
ftr-362	2366	14	transaction	transaction	NOUN
ftr-362	2366	15	is	be	AUX
ftr-362	2366	16	for	for	SCONJ
ftr-362	2366	17	wells	wells	PROPN
ftr-362	2366	18	fargo	fargo	PROPN
ftr-362	2366	19	to	to	PART
ftr-362	2366	20	obtain	obtain	VERB
ftr-362	2366	21	the	the	DET
ftr-362	2366	22	tax	tax	NOUN
ftr-362	2366	23	benefits	benefit	NOUN
ftr-362	2366	24	at	at	ADP
ftr-362	2366	25	minimal	minimal	ADJ
ftr-362	2366	26	risk	risk	NOUN
ftr-362	2366	27	,	,	PUNCT
ftr-362	2366	28	and	and	CCONJ
ftr-362	2366	29	with	with	ADP
ftr-362	2366	30	complete	complete	ADJ
ftr-362	2366	31	assurance	assurance	NOUN
ftr-362	2366	32	of	of	ADP
ftr-362	2366	33	the	the	DET
ftr-362	2366	34	desired	desire	VERB
ftr-362	2366	35	long	long	ADJ
ftr-362	2366	36	-	-	PUNCT
ftr-362	2366	37	term	term	NOUN
ftr-362	2366	38	outcome	outcome	NOUN
ftr-362	2366	39	.	.	PUNCT
ftr-362	2367	1	•	•	NUM
ftr-362	2367	2	the	the	DET
ftr-362	2367	3	essence	essence	NOUN
ftr-362	2367	4	the	the	DET
ftr-362	2367	5	court	court	NOUN
ftr-362	2367	6	’s	’s	PART
ftr-362	2367	7	ultimate	ultimate	ADJ
ftr-362	2367	8	holding	holding	NOUN
ftr-362	2367	9	is	be	AUX
ftr-362	2367	10	captured	capture	VERB
ftr-362	2367	11	in	in	ADP
ftr-362	2367	12	the	the	DET
ftr-362	2367	13	following	follow	VERB
ftr-362	2367	14	passages	passage	NOUN
ftr-362	2367	15	from	from	ADP
ftr-362	2367	16	the	the	DET
ftr-362	2367	17	opinion	opinion	NOUN
ftr-362	2367	18	:	:	PUNCT
ftr-362	2367	19	the	the	DET
ftr-362	2367	20	court	court	NOUN
ftr-362	2367	21	finds	find	VERB
ftr-362	2367	22	that	that	SCONJ
ftr-362	2367	23	wells	wells	PROPN
ftr-362	2367	24	fargo	fargo	PROPN
ftr-362	2367	25	is	be	AUX
ftr-362	2367	26	not	not	PART
ftr-362	2367	27	entitled	entitle	VERB
ftr-362	2367	28	to	to	ADP
ftr-362	2367	29	the	the	DET
ftr-362	2367	30	claimed	claim	VERB
ftr-362	2367	31	tax	tax	NOUN
ftr-362	2367	32	deductions	deduction	NOUN
ftr-362	2367	33	on	on	ADP
ftr-362	2367	34	the	the	DET
ftr-362	2367	35	five	five	NUM
ftr-362	2367	36	trial	trial	NOUN
ftr-362	2367	37	transactions	transaction	NOUN
ftr-362	2367	38	.	.	PUNCT
ftr-362	2368	1	the	the	DET
ftr-362	2368	2	silo	silo	NOUN
ftr-362	2368	3	transactions	transaction	NOUN
ftr-362	2368	4	did	do	AUX
ftr-362	2368	5	not	not	PART
ftr-362	2368	6	grant	grant	VERB
ftr-362	2368	7	to	to	ADP
ftr-362	2368	8	wells	wells	PROPN
ftr-362	2368	9	fargo	fargo	PROPN
ftr-362	2368	10	the	the	DET
ftr-362	2368	11	burdens	burden	NOUN
ftr-362	2368	12	2011	2011	NUM
ftr-362	2368	13	]	]	PUNCT
ftr-362	2368	14	recent	recent	ADJ
ftr-362	2368	15	developments	development	NOUN
ftr-362	2368	16	in	in	ADP
ftr-362	2368	17	federal	federal	ADJ
ftr-362	2368	18	income	income	NOUN
ftr-362	2368	19	taxation	taxation	NOUN
ftr-362	2368	20	681	681	NUM
ftr-362	2368	21	and	and	CCONJ
ftr-362	2368	22	benefits	benefit	NOUN
ftr-362	2368	23	of	of	ADP
ftr-362	2368	24	property	property	NOUN
ftr-362	2368	25	ownership	ownership	NOUN
ftr-362	2368	26	.	.	PUNCT
ftr-362	2369	1	the	the	DET
ftr-362	2369	2	transactions	transaction	NOUN
ftr-362	2369	3	lack	lack	VERB
ftr-362	2369	4	economic	economic	ADJ
ftr-362	2369	5	substance	substance	NOUN
ftr-362	2369	6	,	,	PUNCT
ftr-362	2369	7	and	and	CCONJ
ftr-362	2369	8	were	be	AUX
ftr-362	2369	9	intended	intend	VERB
ftr-362	2369	10	only	only	ADV
ftr-362	2369	11	to	to	PART
ftr-362	2369	12	reduce	reduce	VERB
ftr-362	2369	13	wells	wells	PROPN
ftr-362	2369	14	fargo	fargo	PROPN
ftr-362	2369	15	’s	’s	PART
ftr-362	2369	16	federal	federal	ADJ
ftr-362	2369	17	taxes	taxis	NOUN
ftr-362	2369	18	by	by	ADP
ftr-362	2369	19	millions	million	NOUN
ftr-362	2369	20	of	of	ADP
ftr-362	2369	21	dollars	dollar	NOUN
ftr-362	2369	22	.	.	PUNCT
ftr-362	2370	1	although	although	SCONJ
ftr-362	2370	2	well	well	ADV
ftr-362	2370	3	disguised	disguise	VERB
ftr-362	2370	4	in	in	ADP
ftr-362	2370	5	a	a	DET
ftr-362	2370	6	sea	sea	NOUN
ftr-362	2370	7	of	of	ADP
ftr-362	2370	8	paper	paper	NOUN
ftr-362	2370	9	and	and	CCONJ
ftr-362	2370	10	complexity	complexity	NOUN
ftr-362	2370	11	,	,	PUNCT
ftr-362	2370	12	the	the	DET
ftr-362	2370	13	silo	silo	NOUN
ftr-362	2370	14	transactions	transaction	NOUN
ftr-362	2370	15	essentially	essentially	ADV
ftr-362	2370	16	amount	amount	VERB
ftr-362	2370	17	to	to	ADP
ftr-362	2370	18	wells	wells	PROPN
ftr-362	2370	19	fargo	fargo	PROPN
ftr-362	2370	20	’s	’s	PART
ftr-362	2370	21	purchase	purchase	NOUN
ftr-362	2370	22	of	of	ADP
ftr-362	2370	23	tax	tax	NOUN
ftr-362	2370	24	benefits	benefit	NOUN
ftr-362	2370	25	for	for	ADP
ftr-362	2370	26	a	a	DET
ftr-362	2370	27	fee	fee	NOUN
ftr-362	2370	28	from	from	ADP
ftr-362	2370	29	a	a	DET
ftr-362	2370	30	tax	tax	NOUN
ftr-362	2370	31	-	-	PUNCT
ftr-362	2370	32	exempt	exempt	ADJ
ftr-362	2370	33	entity	entity	NOUN
ftr-362	2370	34	that	that	PRON
ftr-362	2370	35	can	can	AUX
ftr-362	2370	36	not	not	PART
ftr-362	2370	37	use	use	VERB
ftr-362	2370	38	the	the	DET
ftr-362	2370	39	deductions	deduction	NOUN
ftr-362	2370	40	.	.	PUNCT
ftr-362	2371	1	the	the	DET
ftr-362	2371	2	transactions	transaction	NOUN
ftr-362	2371	3	are	be	AUX
ftr-362	2371	4	designed	design	VERB
ftr-362	2371	5	to	to	PART
ftr-362	2371	6	minimize	minimize	VERB
ftr-362	2371	7	risk	risk	NOUN
ftr-362	2371	8	and	and	CCONJ
ftr-362	2371	9	assure	assure	VERB
ftr-362	2371	10	a	a	DET
ftr-362	2371	11	desired	desire	VERB
ftr-362	2371	12	outcome	outcome	NOUN
ftr-362	2371	13	to	to	ADP
ftr-362	2371	14	wells	wells	PROPN
ftr-362	2371	15	fargo	fargo	PROPN
ftr-362	2371	16	,	,	PUNCT
ftr-362	2371	17	regardless	regardless	ADV
ftr-362	2371	18	of	of	ADP
ftr-362	2371	19	how	how	SCONJ
ftr-362	2371	20	the	the	DET
ftr-362	2371	21	value	value	NOUN
ftr-362	2371	22	of	of	ADP
ftr-362	2371	23	the	the	DET
ftr-362	2371	24	property	property	NOUN
ftr-362	2371	25	may	may	AUX
ftr-362	2371	26	fluctuate	fluctuate	VERB
ftr-362	2371	27	during	during	ADP
ftr-362	2371	28	the	the	DET
ftr-362	2371	29	term	term	NOUN
ftr-362	2371	30	of	of	ADP
ftr-362	2371	31	the	the	DET
ftr-362	2371	32	transactions	transaction	NOUN
ftr-362	2371	33	.	.	PUNCT
ftr-362	2372	1	indeed	indeed	ADV
ftr-362	2372	2	,	,	PUNCT
ftr-362	2372	3	nothing	nothing	PRON
ftr-362	2372	4	of	of	ADP
ftr-362	2372	5	any	any	DET
ftr-362	2372	6	substance	substance	NOUN
ftr-362	2372	7	changes	change	NOUN
ftr-362	2372	8	in	in	ADP
ftr-362	2372	9	the	the	DET
ftr-362	2372	10	tax	tax	NOUN
ftr-362	2372	11	-	-	PUNCT
ftr-362	2372	12	exempt	exempt	ADJ
ftr-362	2372	13	entity	entity	NOUN
ftr-362	2372	14	’s	’s	PART
ftr-362	2372	15	operation	operation	NOUN
ftr-362	2372	16	and	and	CCONJ
ftr-362	2372	17	ownership	ownership	NOUN
ftr-362	2372	18	of	of	ADP
ftr-362	2372	19	the	the	DET
ftr-362	2372	20	assets	asset	NOUN
ftr-362	2372	21	.	.	PUNCT
ftr-362	2373	1	the	the	DET
ftr-362	2373	2	only	only	ADJ
ftr-362	2373	3	money	money	NOUN
ftr-362	2373	4	that	that	PRON
ftr-362	2373	5	changes	change	VERB
ftr-362	2373	6	hands	hand	NOUN
ftr-362	2373	7	is	be	AUX
ftr-362	2373	8	wells	wells	PROPN
ftr-362	2373	9	fargo	fargo	PROPN
ftr-362	2373	10	’s	’s	PART
ftr-362	2373	11	up	up	ADP
ftr-362	2373	12	-	-	PUNCT
ftr-362	2373	13	front	front	NOUN
ftr-362	2373	14	fee	fee	NOUN
ftr-362	2373	15	to	to	ADP
ftr-362	2373	16	the	the	DET
ftr-362	2373	17	tax	tax	NOUN
ftr-362	2373	18	-	-	PUNCT
ftr-362	2373	19	exempt	exempt	ADJ
ftr-362	2373	20	entity	entity	NOUN
ftr-362	2373	21	,	,	PUNCT
ftr-362	2373	22	and	and	CCONJ
ftr-362	2373	23	wells	wells	PROPN
ftr-362	2373	24	fargo	fargo	PROPN
ftr-362	2373	25	’s	’s	PART
ftr-362	2373	26	payments	payment	NOUN
ftr-362	2373	27	to	to	ADP
ftr-362	2373	28	those	those	PRON
ftr-362	2373	29	who	who	PRON
ftr-362	2373	30	have	have	AUX
ftr-362	2373	31	participated	participate	VERB
ftr-362	2373	32	in	in	ADP
ftr-362	2373	33	or	or	CCONJ
ftr-362	2373	34	created	create	VERB
ftr-362	2373	35	the	the	DET
ftr-362	2373	36	intricate	intricate	ADJ
ftr-362	2373	37	agreements	agreement	NOUN
ftr-362	2373	38	.	.	PUNCT
ftr-362	2374	1	the	the	DET
ftr-362	2374	2	equity	equity	NOUN
ftr-362	2374	3	and	and	CCONJ
ftr-362	2374	4	debt	debt	NOUN
ftr-362	2374	5	“	"	PUNCT
ftr-362	2374	6	loop	loop	NOUN
ftr-362	2374	7	”	"	PUNCT
ftr-362	2374	8	transactions	transaction	NOUN
ftr-362	2374	9	simply	simply	ADV
ftr-362	2374	10	are	be	AUX
ftr-362	2374	11	offsetting	offset	VERB
ftr-362	2374	12	accounting	accounting	NOUN
ftr-362	2374	13	entries	entry	NOUN
ftr-362	2374	14	not	not	PART
ftr-362	2374	15	involving	involve	VERB
ftr-362	2374	16	actual	actual	ADJ
ftr-362	2374	17	payments	payment	NOUN
ftr-362	2374	18	,	,	PUNCT
ftr-362	2374	19	or	or	CCONJ
ftr-362	2374	20	pools	pool	NOUN
ftr-362	2374	21	of	of	ADP
ftr-362	2374	22	money	money	NOUN
ftr-362	2374	23	eventually	eventually	ADV
ftr-362	2374	24	returned	return	VERB
ftr-362	2374	25	to	to	ADP
ftr-362	2374	26	the	the	DET
ftr-362	2374	27	original	original	ADJ
ftr-362	2374	28	holder	holder	NOUN
ftr-362	2374	29	.	.	PUNCT
ftr-362	2375	1	if	if	SCONJ
ftr-362	2375	2	the	the	DET
ftr-362	2375	3	court	court	NOUN
ftr-362	2375	4	were	be	AUX
ftr-362	2375	5	to	to	PART
ftr-362	2375	6	approve	approve	VERB
ftr-362	2375	7	of	of	ADP
ftr-362	2375	8	these	these	DET
ftr-362	2375	9	silo	silo	NOUN
ftr-362	2375	10	schemes	scheme	NOUN
ftr-362	2375	11	,	,	PUNCT
ftr-362	2375	12	the	the	DET
ftr-362	2375	13	big	big	ADJ
ftr-362	2375	14	losers	loser	NOUN
ftr-362	2375	15	would	would	AUX
ftr-362	2375	16	be	be	AUX
ftr-362	2375	17	the	the	DET
ftr-362	2375	18	internal	internal	ADJ
ftr-362	2375	19	revenue	revenue	NOUN
ftr-362	2375	20	service	service	NOUN
ftr-362	2375	21	(	(	PUNCT
ftr-362	2375	22	“	"	PUNCT
ftr-362	2375	23	irs	irs	PROPN
ftr-362	2375	24	”	"	PUNCT
ftr-362	2375	25	)	)	PUNCT
ftr-362	2375	26	,	,	PUNCT
ftr-362	2375	27	deprived	deprive	VERB
ftr-362	2375	28	of	of	ADP
ftr-362	2375	29	millions	million	NOUN
ftr-362	2375	30	in	in	ADP
ftr-362	2375	31	taxes	taxis	NOUN
ftr-362	2375	32	rightfully	rightfully	ADV
ftr-362	2375	33	due	due	ADJ
ftr-362	2375	34	from	from	ADP
ftr-362	2375	35	a	a	DET
ftr-362	2375	36	financial	financial	ADJ
ftr-362	2375	37	giant	giant	NOUN
ftr-362	2375	38	,	,	PUNCT
ftr-362	2375	39	and	and	CCONJ
ftr-362	2375	40	the	the	DET
ftr-362	2375	41	taxpaying	taxpaying	NOUN
ftr-362	2375	42	public	public	NOUN
ftr-362	2375	43	,	,	PUNCT
ftr-362	2375	44	forced	force	VERB
ftr-362	2375	45	to	to	PART
ftr-362	2375	46	bear	bear	VERB
ftr-362	2375	47	the	the	DET
ftr-362	2375	48	burden	burden	NOUN
ftr-362	2375	49	of	of	ADP
ftr-362	2375	50	the	the	DET
ftr-362	2375	51	taxes	taxis	NOUN
ftr-362	2375	52	avoided	avoid	VERB
ftr-362	2375	53	by	by	ADP
ftr-362	2375	54	wells	wells	PROPN
ftr-362	2375	55	fargo	fargo	PROPN
ftr-362	2375	56	.	.	PUNCT
ftr-362	2376	1	...	...	PUNCT
ftr-362	2377	1	the	the	DET
ftr-362	2377	2	heart	heart	NOUN
ftr-362	2377	3	of	of	ADP
ftr-362	2377	4	these	these	DET
ftr-362	2377	5	transactions	transaction	NOUN
ftr-362	2377	6	is	be	AUX
ftr-362	2377	7	that	that	SCONJ
ftr-362	2377	8	wells	wells	PROPN
ftr-362	2377	9	fargo	fargo	PROPN
ftr-362	2377	10	paid	pay	VERB
ftr-362	2377	11	a	a	DET
ftr-362	2377	12	fee	fee	NOUN
ftr-362	2377	13	to	to	ADP
ftr-362	2377	14	tax	tax	NOUN
ftr-362	2377	15	-	-	PUNCT
ftr-362	2377	16	exempt	exempt	ADJ
ftr-362	2377	17	entities	entity	NOUN
ftr-362	2377	18	to	to	PART
ftr-362	2377	19	acquire	acquire	VERB
ftr-362	2377	20	valuable	valuable	ADJ
ftr-362	2377	21	tax	tax	NOUN
ftr-362	2377	22	deductions	deduction	NOUN
ftr-362	2377	23	that	that	PRON
ftr-362	2377	24	the	the	DET
ftr-362	2377	25	tax	tax	NOUN
ftr-362	2377	26	-	-	PUNCT
ftr-362	2377	27	exempt	exempt	ADJ
ftr-362	2377	28	entities	entity	NOUN
ftr-362	2377	29	could	could	AUX
ftr-362	2377	30	not	not	PART
ftr-362	2377	31	use	use	VERB
ftr-362	2377	32	.	.	PUNCT
ftr-362	2378	1	wells	wells	PROPN
ftr-362	2378	2	fargo	fargo	PROPN
ftr-362	2378	3	also	also	ADV
ftr-362	2378	4	invested	invest	VERB
ftr-362	2378	5	an	an	DET
ftr-362	2378	6	amount	amount	NOUN
ftr-362	2378	7	with	with	ADP
ftr-362	2378	8	an	an	DET
ftr-362	2378	9	equity	equity	NOUN
ftr-362	2378	10	undertaker	undertaker	NOUN
ftr-362	2378	11	that	that	SCONJ
ftr-362	2378	12	it	it	PRON
ftr-362	2378	13	could	could	AUX
ftr-362	2378	14	have	have	AUX
ftr-362	2378	15	done	do	VERB
ftr-362	2378	16	directly	directly	ADV
ftr-362	2378	17	,	,	PUNCT
ftr-362	2378	18	without	without	ADP
ftr-362	2378	19	involving	involve	VERB
ftr-362	2378	20	any	any	DET
ftr-362	2378	21	taxexempt	taxexempt	ADJ
ftr-362	2378	22	entities	entity	NOUN
ftr-362	2378	23	or	or	CCONJ
ftr-362	2378	24	their	their	PRON
ftr-362	2378	25	equipment	equipment	NOUN
ftr-362	2378	26	.	.	PUNCT
ftr-362	2379	1	aside	aside	ADV
ftr-362	2379	2	from	from	ADP
ftr-362	2379	3	these	these	DET
ftr-362	2379	4	two	two	NUM
ftr-362	2379	5	elements	element	NOUN
ftr-362	2379	6	,	,	PUNCT
ftr-362	2379	7	the	the	DET
ftr-362	2379	8	circular	circular	ADJ
ftr-362	2379	9	flow	flow	NOUN
ftr-362	2379	10	of	of	ADP
ftr-362	2379	11	funds	fund	NOUN
ftr-362	2379	12	adds	add	VERB
ftr-362	2379	13	nothing	nothing	PRON
ftr-362	2379	14	to	to	ADP
ftr-362	2379	15	the	the	DET
ftr-362	2379	16	transaction	transaction	NOUN
ftr-362	2379	17	,	,	PUNCT
ftr-362	2379	18	except	except	SCONJ
ftr-362	2379	19	to	to	PART
ftr-362	2379	20	eliminate	eliminate	VERB
ftr-362	2379	21	any	any	DET
ftr-362	2379	22	risk	risk	NOUN
ftr-362	2379	23	to	to	ADP
ftr-362	2379	24	wells	wells	PROPN
ftr-362	2379	25	fargo	fargo	PROPN
ftr-362	2379	26	and	and	CCONJ
ftr-362	2379	27	to	to	PART
ftr-362	2379	28	produce	produce	VERB
ftr-362	2379	29	more	more	ADJ
ftr-362	2379	30	claimed	claim	VERB
ftr-362	2379	31	tax	tax	NOUN
ftr-362	2379	32	deductions	deduction	NOUN
ftr-362	2379	33	.	.	PUNCT
ftr-362	2380	1	the	the	DET
ftr-362	2380	2	involvement	involvement	NOUN
ftr-362	2380	3	of	of	ADP
ftr-362	2380	4	lenders	lender	NOUN
ftr-362	2380	5	like	like	ADP
ftr-362	2380	6	aig	aig	PROPN
ftr-362	2380	7	,	,	PUNCT
ftr-362	2380	8	appraisers	appraiser	NOUN
ftr-362	2380	9	like	like	ADP
ftr-362	2380	10	ernst	ernst	PROPN
ftr-362	2380	11	&	&	CCONJ
ftr-362	2380	12	young	young	ADJ
ftr-362	2380	13	,	,	PUNCT
ftr-362	2380	14	and	and	CCONJ
ftr-362	2380	15	law	law	NOUN
ftr-362	2380	16	firms	firm	NOUN
ftr-362	2380	17	like	like	ADP
ftr-362	2380	18	king	king	PROPN
ftr-362	2380	19	&	&	CCONJ
ftr-362	2380	20	spalding	spalding	PROPN
ftr-362	2380	21	is	be	AUX
ftr-362	2380	22	“	"	PUNCT
ftr-362	2380	23	window	window	NOUN
ftr-362	2380	24	dressing	dressing	NOUN
ftr-362	2380	25	”	"	PUNCT
ftr-362	2380	26	serving	serve	VERB
ftr-362	2380	27	only	only	ADV
ftr-362	2380	28	to	to	PART
ftr-362	2380	29	generate	generate	VERB
ftr-362	2380	30	fees	fee	NOUN
ftr-362	2380	31	and	and	CCONJ
ftr-362	2380	32	lengthy	lengthy	ADJ
ftr-362	2380	33	documents	document	NOUN
ftr-362	2380	34	to	to	PART
ftr-362	2380	35	give	give	VERB
ftr-362	2380	36	the	the	DET
ftr-362	2380	37	silos	silo	NOUN
ftr-362	2380	38	an	an	DET
ftr-362	2380	39	appearance	appearance	NOUN
ftr-362	2380	40	of	of	ADP
ftr-362	2380	41	validity	validity	NOUN
ftr-362	2380	42	.	.	PUNCT
ftr-362	2381	1	the	the	DET
ftr-362	2381	2	indiana	indiana	PROPN
ftr-362	2381	3	district	district	PROPN
ftr-362	2381	4	court	court	PROPN
ftr-362	2381	5	hit	hit	VERB
ftr-362	2381	6	the	the	DET
ftr-362	2381	7	mark	mark	NOUN
ftr-362	2381	8	when	when	SCONJ
ftr-362	2381	9	it	it	PRON
ftr-362	2381	10	described	describe	VERB
ftr-362	2381	11	the	the	DET
ftr-362	2381	12	silo	silo	NOUN
ftr-362	2381	13	as	as	ADP
ftr-362	2381	14	a	a	DET
ftr-362	2381	15	“	"	PUNCT
ftr-362	2381	16	blatantly	blatantly	ADV
ftr-362	2381	17	abusive	abusive	ADJ
ftr-362	2381	18	tax	tax	NOUN
ftr-362	2381	19	shelter	shelter	NOUN
ftr-362	2381	20	”	"	PUNCT
ftr-362	2381	21	that	that	PRON
ftr-362	2381	22	is	be	AUX
ftr-362	2381	23	“	"	PUNCT
ftr-362	2381	24	rotten	rotten	ADJ
ftr-362	2381	25	to	to	ADP
ftr-362	2381	26	the	the	DET
ftr-362	2381	27	core	core	NOUN
ftr-362	2381	28	.	.	PUNCT
ftr-362	2381	29	”	"	PUNCT
ftr-362	2382	1	hoosier	hoosier	NOUN
ftr-362	2382	2	energy	energy	PROPN
ftr-362	2382	3	rural	rural	PROPN
ftr-362	2382	4	elec	elec	PROPN
ftr-362	2382	5	.	.	PUNCT
ftr-362	2382	6	coop	coop	NOUN
ftr-362	2382	7	.	.	PUNCT
ftr-362	2382	8	,	,	PUNCT
ftr-362	2382	9	inc	inc	PROPN
ftr-362	2382	10	.	.	PROPN
ftr-362	2383	1	v.	v.	PROPN
ftr-362	2383	2	john	john	PROPN
ftr-362	2383	3	hancock	hancock	PROPN
ftr-362	2383	4	life	life	PROPN
ftr-362	2383	5	ins	ins	PROPN
ftr-362	2383	6	.	.	PUNCT
ftr-362	2383	7	co.	co.	PROPN
ftr-362	2383	8	,	,	PUNCT
ftr-362	2384	1	588	588	NUM
ftr-362	2384	2	f.supp.2d	f.supp.2d	NUM
ftr-362	2384	3	919	919	NUM
ftr-362	2384	4	,	,	PUNCT
ftr-362	2384	5	921	921	NUM
ftr-362	2384	6	,	,	PUNCT
ftr-362	2384	7	928	928	NUM
ftr-362	2384	8	(	(	PUNCT
ftr-362	2384	9	s.d	s.d	PROPN
ftr-362	2384	10	.	.	PROPN
ftr-362	2384	11	ind	ind	PROPN
ftr-362	2384	12	.	.	PUNCT
ftr-362	2384	13	2008	2008	NUM
ftr-362	2384	14	)	)	PUNCT
ftr-362	2385	1	,	,	PUNCT
ftr-362	2385	2	aff’d	aff’d	VERB
ftr-362	2385	3	582	582	NUM
ftr-362	2385	4	f.3d	f.3d	NUM
ftr-362	2385	5	721	721	NUM
ftr-362	2385	6	(	(	PUNCT
ftr-362	2385	7	7th	7th	ADJ
ftr-362	2385	8	cir	cir	NOUN
ftr-362	2385	9	.	.	PUNCT
ftr-362	2385	10	2009	2009	NUM
ftr-362	2385	11	)	)	PUNCT
ftr-362	2385	12	.	.	PUNCT
ftr-362	2386	1	•	•	ADV
ftr-362	2386	2	after	after	ADP
ftr-362	2386	3	first	first	ADV
ftr-362	2386	4	holding	hold	VERB
ftr-362	2386	5	that	that	PRON
ftr-362	2386	6	wells	wells	PROPN
ftr-362	2386	7	fargo	fargo	PROPN
ftr-362	2386	8	was	be	AUX
ftr-362	2386	9	not	not	PART
ftr-362	2386	10	entitled	entitle	VERB
ftr-362	2386	11	to	to	ADP
ftr-362	2386	12	depreciation	depreciation	NOUN
ftr-362	2386	13	deductions	deduction	NOUN
ftr-362	2386	14	because	because	SCONJ
ftr-362	2386	15	it	it	PRON
ftr-362	2386	16	never	never	ADV
ftr-362	2386	17	obtained	obtain	VERB
ftr-362	2386	18	the	the	DET
ftr-362	2386	19	benefits	benefit	NOUN
ftr-362	2386	20	and	and	CCONJ
ftr-362	2386	21	burdens	burden	NOUN
ftr-362	2386	22	of	of	ADP
ftr-362	2386	23	ownership	ownership	NOUN
ftr-362	2386	24	,	,	PUNCT
ftr-362	2386	25	and	and	CCONJ
ftr-362	2386	26	was	be	AUX
ftr-362	2386	27	not	not	PART
ftr-362	2386	28	entitled	entitle	VERB
ftr-362	2386	29	to	to	ADP
ftr-362	2386	30	interest	interest	NOUN
ftr-362	2386	31	deductions	deduction	NOUN
ftr-362	2386	32	,	,	PUNCT
ftr-362	2386	33	682	682	NUM
ftr-362	2386	34	florida	florida	PROPN
ftr-362	2386	35	tax	tax	NOUN
ftr-362	2386	36	review	review	NOUN
ftr-362	2387	1	[	[	X
ftr-362	2387	2	vol	vol	NOUN
ftr-362	2387	3	.	.	PUNCT
ftr-362	2387	4	10:9	10:9	NUM
ftr-362	2387	5	because	because	SCONJ
ftr-362	2387	6	the	the	DET
ftr-362	2387	7	loop	loop	NOUN
ftr-362	2387	8	nonrecourse	nonrecourse	NOUN
ftr-362	2387	9	debt	debt	NOUN
ftr-362	2387	10	was	be	AUX
ftr-362	2387	11	not	not	PART
ftr-362	2387	12	genuine	genuine	ADJ
ftr-362	2387	13	indebtedness	indebtedness	NOUN
ftr-362	2387	14	—	—	PUNCT
ftr-362	2387	15	“	"	PUNCT
ftr-362	2387	16	the	the	DET
ftr-362	2387	17	lenders	lender	NOUN
ftr-362	2387	18	did	do	AUX
ftr-362	2387	19	not	not	PART
ftr-362	2387	20	relinquish	relinquish	VERB
ftr-362	2387	21	the	the	DET
ftr-362	2387	22	use	use	NOUN
ftr-362	2387	23	of	of	ADP
ftr-362	2387	24	the	the	DET
ftr-362	2387	25	money	money	NOUN
ftr-362	2387	26	except	except	SCONJ
ftr-362	2387	27	for	for	ADP
ftr-362	2387	28	the	the	DET
ftr-362	2387	29	brief	brief	ADJ
ftr-362	2387	30	one	one	NUM
ftr-362	2387	31	-	-	PUNCT
ftr-362	2387	32	day	day	NOUN
ftr-362	2387	33	loop	loop	NOUN
ftr-362	2387	34	...	...	PUNCT
ftr-362	2388	1	[	[	X
ftr-362	2388	2	and	and	CCONJ
ftr-362	2388	3	neither	neither	PRON
ftr-362	2388	4	]	]	PUNCT
ftr-362	2388	5	wells	wells	PROPN
ftr-362	2388	6	fargo	fargo	PROPN
ftr-362	2388	7	nor	nor	CCONJ
ftr-362	2388	8	the	the	DET
ftr-362	2388	9	tax	tax	NOUN
ftr-362	2388	10	-	-	PUNCT
ftr-362	2388	11	exempt	exempt	ADJ
ftr-362	2388	12	entity	entity	NOUN
ftr-362	2388	13	ever	ever	ADV
ftr-362	2388	14	had	have	VERB
ftr-362	2388	15	the	the	DET
ftr-362	2388	16	use	use	NOUN
ftr-362	2388	17	of	of	ADP
ftr-362	2388	18	the	the	DET
ftr-362	2388	19	funds	fund	NOUN
ftr-362	2388	20	”	"	PUNCT
ftr-362	2388	21	—	—	PUNCT
ftr-362	2388	22	the	the	DET
ftr-362	2388	23	court	court	NOUN
ftr-362	2388	24	held	hold	VERB
ftr-362	2388	25	alternatively	alternatively	ADV
ftr-362	2388	26	that	that	SCONJ
ftr-362	2388	27	the	the	DET
ftr-362	2388	28	transactions	transaction	NOUN
ftr-362	2388	29	lacked	lack	VERB
ftr-362	2388	30	economic	economic	ADJ
ftr-362	2388	31	substance	substance	NOUN
ftr-362	2388	32	under	under	ADP
ftr-362	2388	33	the	the	DET
ftr-362	2388	34	standards	standard	NOUN
ftr-362	2388	35	of	of	ADP
ftr-362	2388	36	coltec	coltec	ADJ
ftr-362	2388	37	industries	industry	NOUN
ftr-362	2388	38	v.	v.	ADP
ftr-362	2388	39	united	united	PROPN
ftr-362	2388	40	states	states	PROPN
ftr-362	2388	41	,	,	PUNCT
ftr-362	2388	42	454	454	NUM
ftr-362	2388	43	f.3d	f.3d	NUM
ftr-362	2388	44	1340	1340	NUM
ftr-362	2388	45	(	(	PUNCT
ftr-362	2388	46	f3d	f3d	PROPN
ftr-362	2388	47	.	.	PUNCT
ftr-362	2389	1	cir	cir	PROPN
ftr-362	2389	2	.	.	PUNCT
ftr-362	2390	1	2006	2006	NUM
ftr-362	2390	2	)	)	PUNCT
ftr-362	2390	3	,	,	PUNCT
ftr-362	2390	4	cert	cert	PROPN
ftr-362	2390	5	.	.	PUNCT
ftr-362	2390	6	denied	deny	VERB
ftr-362	2390	7	,	,	PUNCT
ftr-362	2391	1	549	549	NUM
ftr-362	2391	2	u.s	u.s	PROPN
ftr-362	2391	3	.	.	PROPN
ftr-362	2391	4	1206	1206	NUM
ftr-362	2391	5	(	(	PUNCT
ftr-362	2391	6	2007	2007	NUM
ftr-362	2391	7	)	)	PUNCT
ftr-362	2391	8	.	.	PUNCT
ftr-362	2392	1	the	the	DET
ftr-362	2392	2	transactions	transaction	NOUN
ftr-362	2392	3	lacked	lack	VERB
ftr-362	2392	4	objective	objective	ADJ
ftr-362	2392	5	economic	economic	ADJ
ftr-362	2392	6	substance	substance	NOUN
ftr-362	2392	7	because	because	SCONJ
ftr-362	2392	8	the	the	DET
ftr-362	2392	9	source	source	NOUN
ftr-362	2392	10	of	of	ADP
ftr-362	2392	11	the	the	DET
ftr-362	2392	12	non	non	ADJ
ftr-362	2392	13	-	-	ADJ
ftr-362	2392	14	tax	tax	ADJ
ftr-362	2392	15	economic	economic	ADJ
ftr-362	2392	16	benefit	benefit	NOUN
ftr-362	2392	17	to	to	ADP
ftr-362	2392	18	wells	wells	PROPN
ftr-362	2392	19	fargo	fargo	PROPN
ftr-362	2392	20	,	,	PUNCT
ftr-362	2392	21	when	when	SCONJ
ftr-362	2392	22	the	the	DET
ftr-362	2392	23	silos	silo	NOUN
ftr-362	2392	24	terminated	terminate	VERB
ftr-362	2392	25	,	,	PUNCT
ftr-362	2392	26	was	be	AUX
ftr-362	2392	27	merely	merely	ADV
ftr-362	2392	28	the	the	DET
ftr-362	2392	29	return	return	NOUN
ftr-362	2392	30	of	of	ADP
ftr-362	2392	31	its	its	PRON
ftr-362	2392	32	investment	investment	NOUN
ftr-362	2392	33	,	,	PUNCT
ftr-362	2392	34	plus	plus	CCONJ
ftr-362	2392	35	the	the	DET
ftr-362	2392	36	interest	interest	NOUN
ftr-362	2392	37	earned	earn	VERB
ftr-362	2392	38	.	.	PUNCT
ftr-362	2392	39	...	...	PUNCT
ftr-362	2393	1	wells	wells	PROPN
ftr-362	2393	2	fargo	fargo	PROPN
ftr-362	2393	3	could	could	AUX
ftr-362	2393	4	have	have	AUX
ftr-362	2393	5	realized	realize	VERB
ftr-362	2393	6	this	this	DET
ftr-362	2393	7	same	same	ADJ
ftr-362	2393	8	return	return	NOUN
ftr-362	2393	9	simply	simply	ADV
ftr-362	2393	10	by	by	ADP
ftr-362	2393	11	investing	invest	VERB
ftr-362	2393	12	in	in	ADP
ftr-362	2393	13	the	the	DET
ftr-362	2393	14	portfolio	portfolio	NOUN
ftr-362	2393	15	of	of	ADP
ftr-362	2393	16	the	the	DET
ftr-362	2393	17	equity	equity	NOUN
ftr-362	2393	18	defeasance	defeasance	NOUN
ftr-362	2393	19	arrangement	arrangement	NOUN
ftr-362	2393	20	,	,	PUNCT
ftr-362	2393	21	without	without	ADP
ftr-362	2393	22	involving	involve	VERB
ftr-362	2393	23	the	the	DET
ftr-362	2393	24	[	[	X
ftr-362	2393	25	counter	counter	NOUN
ftr-362	2393	26	-	-	NOUN
ftr-362	2393	27	parties	party	NOUN
ftr-362	2393	28	]	]	PUNCT
ftr-362	2393	29	...	...	PUNCT
ftr-362	2393	30	in	in	ADP
ftr-362	2393	31	any	any	DET
ftr-362	2393	32	way	way	NOUN
ftr-362	2393	33	.	.	PUNCT
ftr-362	2394	1	...	...	PUNCT
ftr-362	2394	2	...	...	PUNCT
ftr-362	2395	1	though	though	SCONJ
ftr-362	2395	2	the	the	DET
ftr-362	2395	3	mountains	mountain	NOUN
ftr-362	2395	4	of	of	ADP
ftr-362	2395	5	paper	paper	NOUN
ftr-362	2395	6	defy	defy	NOUN
ftr-362	2395	7	comprehension	comprehension	NOUN
ftr-362	2395	8	without	without	ADP
ftr-362	2395	9	careful	careful	ADJ
ftr-362	2395	10	study	study	NOUN
ftr-362	2395	11	,	,	PUNCT
ftr-362	2395	12	the	the	DET
ftr-362	2395	13	bottom	bottom	ADJ
ftr-362	2395	14	line	line	NOUN
ftr-362	2395	15	is	be	AUX
ftr-362	2395	16	that	that	SCONJ
ftr-362	2395	17	the	the	DET
ftr-362	2395	18	silos	silo	NOUN
ftr-362	2395	19	provide	provide	VERB
ftr-362	2395	20	no	no	DET
ftr-362	2395	21	reasonable	reasonable	ADJ
ftr-362	2395	22	possibility	possibility	NOUN
ftr-362	2395	23	of	of	ADP
ftr-362	2395	24	profit	profit	NOUN
ftr-362	2395	25	at	at	ADV
ftr-362	2395	26	all	all	ADV
ftr-362	2395	27	,	,	PUNCT
ftr-362	2395	28	absent	absent	ADJ
ftr-362	2395	29	a	a	DET
ftr-362	2395	30	claim	claim	NOUN
ftr-362	2395	31	for	for	ADP
ftr-362	2395	32	the	the	DET
ftr-362	2395	33	tax	tax	NOUN
ftr-362	2395	34	deductions	deduction	NOUN
ftr-362	2395	35	.	.	PUNCT
ftr-362	2396	1	wells	wells	PROPN
ftr-362	2396	2	fargo	fargo	PROPN
ftr-362	2396	3	’s	’s	PART
ftr-362	2396	4	cost	cost	NOUN
ftr-362	2396	5	of	of	ADP
ftr-362	2396	6	funds	fund	NOUN
ftr-362	2396	7	alone	alone	ADV
ftr-362	2396	8	turns	turn	VERB
ftr-362	2396	9	the	the	DET
ftr-362	2396	10	silos	silo	NOUN
ftr-362	2396	11	into	into	ADP
ftr-362	2396	12	a	a	DET
ftr-362	2396	13	losing	lose	VERB
ftr-362	2396	14	proposition	proposition	NOUN
ftr-362	2396	15	.	.	PUNCT
ftr-362	2397	1	wells	wells	PROPN
ftr-362	2397	2	fargo	fargo	PROPN
ftr-362	2397	3	’s	’s	PART
ftr-362	2397	4	witness	witness	NOUN
ftr-362	2397	5	...	...	PUNCT
ftr-362	2397	6	agreed	agree	VERB
ftr-362	2397	7	that	that	SCONJ
ftr-362	2397	8	the	the	DET
ftr-362	2397	9	cash	cash	NOUN
ftr-362	2397	10	-	-	PUNCT
ftr-362	2397	11	on	on	ADP
ftr-362	2397	12	-	-	PUNCT
ftr-362	2397	13	cash	cash	NOUN
ftr-362	2397	14	,	,	PUNCT
ftr-362	2397	15	non	non	ADJ
ftr-362	2397	16	-	-	ADJ
ftr-362	2397	17	tax	tax	ADJ
ftr-362	2397	18	return	return	NOUN
ftr-362	2397	19	calculated	calculate	VERB
ftr-362	2397	20	is	be	AUX
ftr-362	2397	21	less	less	ADJ
ftr-362	2397	22	than	than	ADP
ftr-362	2397	23	wells	wells	PROPN
ftr-362	2397	24	fargo	fargo	PROPN
ftr-362	2397	25	’s	’s	PART
ftr-362	2397	26	cost	cost	NOUN
ftr-362	2397	27	of	of	ADP
ftr-362	2397	28	funds	fund	NOUN
ftr-362	2397	29	for	for	ADP
ftr-362	2397	30	its	its	PRON
ftr-362	2397	31	leasing	leasing	NOUN
ftr-362	2397	32	business	business	NOUN
ftr-362	2397	33	.	.	PUNCT
ftr-362	2397	34	...	...	PUNCT
ftr-362	2397	35	...	...	PUNCT
ftr-362	2398	1	[	[	X
ftr-362	2398	2	w]hen	w]hen	NOUN
ftr-362	2398	3	all	all	DET
ftr-362	2398	4	transactional	transactional	ADJ
ftr-362	2398	5	and	and	CCONJ
ftr-362	2398	6	funding	funding	NOUN
ftr-362	2398	7	costs	cost	NOUN
ftr-362	2398	8	are	be	AUX
ftr-362	2398	9	considered	consider	VERB
ftr-362	2398	10	,	,	PUNCT
ftr-362	2398	11	the	the	DET
ftr-362	2398	12	non	non	ADJ
ftr-362	2398	13	-	-	ADJ
ftr-362	2398	14	tax	tax	ADJ
ftr-362	2398	15	return	return	NOUN
ftr-362	2398	16	is	be	AUX
ftr-362	2398	17	negative	negative	ADJ
ftr-362	2398	18	.	.	PUNCT
ftr-362	2399	1	thus	thus	ADV
ftr-362	2399	2	,	,	PUNCT
ftr-362	2399	3	if	if	SCONJ
ftr-362	2399	4	not	not	PART
ftr-362	2399	5	for	for	ADP
ftr-362	2399	6	the	the	DET
ftr-362	2399	7	tax	tax	NOUN
ftr-362	2399	8	deductions	deduction	NOUN
ftr-362	2399	9	,	,	PUNCT
ftr-362	2399	10	no	no	DET
ftr-362	2399	11	rational	rational	ADJ
ftr-362	2399	12	business	business	NOUN
ftr-362	2399	13	entity	entity	NOUN
ftr-362	2399	14	would	would	AUX
ftr-362	2399	15	seriously	seriously	ADV
ftr-362	2399	16	contemplate	contemplate	VERB
ftr-362	2399	17	a	a	DET
ftr-362	2399	18	silo	silo	NOUN
ftr-362	2399	19	transaction	transaction	NOUN
ftr-362	2399	20	.	.	PUNCT
ftr-362	2400	1	•	•	NUM
ftr-362	2400	2	the	the	DET
ftr-362	2400	3	transactions	transaction	NOUN
ftr-362	2400	4	failed	fail	VERB
ftr-362	2400	5	the	the	DET
ftr-362	2400	6	subjective	subjective	ADJ
ftr-362	2400	7	branch	branch	NOUN
ftr-362	2400	8	of	of	ADP
ftr-362	2400	9	the	the	DET
ftr-362	2400	10	economic	economic	ADJ
ftr-362	2400	11	substance	substance	NOUN
ftr-362	2400	12	test	test	NOUN
ftr-362	2400	13	because	because	SCONJ
ftr-362	2400	14	they	they	PRON
ftr-362	2400	15	had	have	VERB
ftr-362	2400	16	no	no	DET
ftr-362	2400	17	non	non	ADJ
ftr-362	2400	18	-	-	ADJ
ftr-362	2400	19	tax	tax	ADJ
ftr-362	2400	20	business	business	NOUN
ftr-362	2400	21	purpose	purpose	NOUN
ftr-362	2400	22	.	.	PUNCT
ftr-362	2401	1	...	...	PUNCT
ftr-362	2402	1	without	without	ADP
ftr-362	2402	2	the	the	DET
ftr-362	2402	3	claimed	claim	VERB
ftr-362	2402	4	tax	tax	NOUN
ftr-362	2402	5	benefits	benefit	NOUN
ftr-362	2402	6	,	,	PUNCT
ftr-362	2402	7	and	and	CCONJ
ftr-362	2402	8	without	without	ADP
ftr-362	2402	9	the	the	DET
ftr-362	2402	10	company	company	NOUN
ftr-362	2402	11	’s	’s	PART
ftr-362	2402	12	tax	tax	NOUN
ftr-362	2402	13	capacity	capacity	NOUN
ftr-362	2402	14	to	to	PART
ftr-362	2402	15	use	use	VERB
ftr-362	2402	16	the	the	DET
ftr-362	2402	17	claimed	claim	VERB
ftr-362	2402	18	tax	tax	NOUN
ftr-362	2402	19	benefits	benefit	NOUN
ftr-362	2402	20	,	,	PUNCT
ftr-362	2402	21	wells	wells	PROPN
ftr-362	2402	22	fargo	fargo	PROPN
ftr-362	2402	23	would	would	AUX
ftr-362	2402	24	not	not	PART
ftr-362	2402	25	have	have	AUX
ftr-362	2402	26	entered	enter	VERB
ftr-362	2402	27	into	into	ADP
ftr-362	2402	28	the	the	DET
ftr-362	2402	29	silo	silo	NOUN
ftr-362	2402	30	transactions	transaction	NOUN
ftr-362	2402	31	.	.	PUNCT
ftr-362	2402	32	...	...	PUNCT
ftr-362	2403	1	the	the	DET
ftr-362	2403	2	motivating	motivating	NOUN
ftr-362	2403	3	reason	reason	NOUN
ftr-362	2403	4	for	for	ADP
ftr-362	2403	5	the	the	DET
ftr-362	2403	6	wells	wells	PROPN
ftr-362	2403	7	fargo	fargo	PROPN
ftr-362	2403	8	silos	silo	NOUN
ftr-362	2403	9	was	be	AUX
ftr-362	2403	10	the	the	DET
ftr-362	2403	11	desire	desire	NOUN
ftr-362	2403	12	to	to	PART
ftr-362	2403	13	reduce	reduce	VERB
ftr-362	2403	14	the	the	DET
ftr-362	2403	15	company	company	NOUN
ftr-362	2403	16	’s	’s	PART
ftr-362	2403	17	taxes	taxis	NOUN
ftr-362	2403	18	as	as	ADV
ftr-362	2403	19	much	much	ADV
ftr-362	2403	20	as	as	ADP
ftr-362	2403	21	possible	possible	ADJ
ftr-362	2403	22	.	.	PUNCT
ftr-362	2404	1	there	there	PRON
ftr-362	2404	2	were	be	VERB
ftr-362	2404	3	no	no	DET
ftr-362	2404	4	non	non	ADJ
ftr-362	2404	5	-	-	ADJ
ftr-362	2404	6	tax	tax	ADJ
ftr-362	2404	7	reasons	reason	NOUN
ftr-362	2404	8	that	that	PRON
ftr-362	2404	9	would	would	AUX
ftr-362	2404	10	justify	justify	VERB
ftr-362	2404	11	wells	wells	PROPN
ftr-362	2404	12	fargo	fargo	PROPN
ftr-362	2404	13	’s	’s	PART
ftr-362	2404	14	entering	enter	VERB
ftr-362	2404	15	into	into	ADP
ftr-362	2404	16	these	these	DET
ftr-362	2404	17	transactions	transaction	NOUN
ftr-362	2404	18	.	.	PUNCT
ftr-362	2405	1	the	the	DET
ftr-362	2405	2	lack	lack	NOUN
ftr-362	2405	3	of	of	ADP
ftr-362	2405	4	any	any	DET
ftr-362	2405	5	arms	arm	NOUN
ftr-362	2405	6	’	'	PUNCT
ftr-362	2405	7	length	length	NOUN
ftr-362	2405	8	negotiations	negotiation	NOUN
ftr-362	2405	9	of	of	ADP
ftr-362	2405	10	many	many	ADJ
ftr-362	2405	11	substantive	substantive	ADJ
ftr-362	2405	12	terms	term	NOUN
ftr-362	2405	13	is	be	AUX
ftr-362	2405	14	a	a	DET
ftr-362	2405	15	further	further	ADJ
ftr-362	2405	16	indication	indication	NOUN
ftr-362	2405	17	of	of	ADP
ftr-362	2405	18	a	a	DET
ftr-362	2405	19	questionable	questionable	ADJ
ftr-362	2405	20	transaction	transaction	NOUN
ftr-362	2405	21	.	.	PUNCT
ftr-362	2406	1	the	the	DET
ftr-362	2406	2	key	key	ADJ
ftr-362	2406	3	terms	term	NOUN
ftr-362	2406	4	of	of	ADP
ftr-362	2406	5	the	the	DET
ftr-362	2406	6	silos	silo	NOUN
ftr-362	2406	7	were	be	AUX
ftr-362	2406	8	determined	determine	VERB
ftr-362	2406	9	by	by	ADP
ftr-362	2406	10	tax	tax	NOUN
ftr-362	2406	11	considerations	consideration	NOUN
ftr-362	2406	12	,	,	PUNCT
ftr-362	2406	13	and	and	CCONJ
ftr-362	2406	14	wells	wells	PROPN
ftr-362	2406	15	fargo	fargo	PROPN
ftr-362	2406	16	’s	’s	PART
ftr-362	2406	17	constraints	constraint	NOUN
ftr-362	2406	18	to	to	PART
ftr-362	2406	19	eliminate	eliminate	VERB
ftr-362	2406	20	risk	risk	NOUN
ftr-362	2406	21	.	.	PUNCT
ftr-362	2407	1	the	the	DET
ftr-362	2407	2	transaction	transaction	NOUN
ftr-362	2407	3	terms	term	NOUN
ftr-362	2407	4	were	be	AUX
ftr-362	2407	5	more	more	ADJ
ftr-362	2407	6	the	the	DET
ftr-362	2407	7	product	product	NOUN
ftr-362	2407	8	of	of	ADP
ftr-362	2407	9	a	a	DET
ftr-362	2407	10	software	software	NOUN
ftr-362	2407	11	model	model	NOUN
ftr-362	2407	12	,	,	PUNCT
ftr-362	2407	13	than	than	ADP
ftr-362	2407	14	any	any	DET
ftr-362	2407	15	negotiations	negotiation	NOUN
ftr-362	2407	16	or	or	CCONJ
ftr-362	2407	17	commercial	commercial	ADJ
ftr-362	2407	18	realities	reality	NOUN
ftr-362	2407	19	.	.	PUNCT
ftr-362	2408	1	•	•	NUM
ftr-362	2408	2	the	the	DET
ftr-362	2408	3	court	court	NOUN
ftr-362	2408	4	distinguished	distinguish	VERB
ftr-362	2408	5	consolidated	consolidated	PROPN
ftr-362	2408	6	edison	edison	PROPN
ftr-362	2408	7	co.	co.	PROPN
ftr-362	2408	8	of	of	ADP
ftr-362	2408	9	new	new	PROPN
ftr-362	2408	10	york	york	PROPN
ftr-362	2408	11	v.	v.	PROPN
ftr-362	2408	12	united	united	PROPN
ftr-362	2408	13	states	states	PROPN
ftr-362	2408	14	,	,	PUNCT
ftr-362	2408	15	90	90	NUM
ftr-362	2408	16	fed	feed	VERB
ftr-362	2408	17	.	.	PUNCT
ftr-362	2409	1	cl	cl	NOUN
ftr-362	2409	2	.	.	PUNCT
ftr-362	2410	1	228	228	NUM
ftr-362	2410	2	,	,	PUNCT
ftr-362	2410	3	104	104	NUM
ftr-362	2410	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2410	5	2011	2011	NUM
ftr-362	2410	6	]	]	PUNCT
ftr-362	2410	7	recent	recent	ADJ
ftr-362	2410	8	developments	development	NOUN
ftr-362	2410	9	in	in	ADP
ftr-362	2410	10	federal	federal	ADJ
ftr-362	2410	11	income	income	NOUN
ftr-362	2410	12	taxation	taxation	NOUN
ftr-362	2410	13	683	683	NUM
ftr-362	2410	14	2009	2009	NUM
ftr-362	2410	15	-	-	SYM
ftr-362	2410	16	6966	6966	NUM
ftr-362	2410	17	(	(	PUNCT
ftr-362	2410	18	2009	2009	NUM
ftr-362	2410	19	)	)	PUNCT
ftr-362	2410	20	,	,	PUNCT
ftr-362	2410	21	as	as	ADP
ftr-362	2410	22	a	a	DET
ftr-362	2410	23	“	"	PUNCT
ftr-362	2410	24	distinctly	distinctly	ADV
ftr-362	2410	25	unique	unique	ADJ
ftr-362	2410	26	”	"	PUNCT
ftr-362	2410	27	case	case	NOUN
ftr-362	2410	28	,	,	PUNCT
ftr-362	2410	29	and	and	CCONJ
ftr-362	2410	30	found	find	VERB
ftr-362	2410	31	the	the	DET
ftr-362	2410	32	transactions	transaction	NOUN
ftr-362	2410	33	in	in	ADP
ftr-362	2410	34	wells	wells	PROPN
ftr-362	2410	35	fargo	fargo	PROPN
ftr-362	2410	36	to	to	PART
ftr-362	2410	37	be	be	AUX
ftr-362	2410	38	like	like	ADP
ftr-362	2410	39	those	those	PRON
ftr-362	2410	40	in	in	ADP
ftr-362	2410	41	awg	awg	PROPN
ftr-362	2410	42	leasing	leasing	NOUN
ftr-362	2410	43	trust	trust	PROPN
ftr-362	2410	44	v.	v.	ADP
ftr-362	2410	45	united	united	PROPN
ftr-362	2410	46	states	states	PROPN
ftr-362	2410	47	,	,	PUNCT
ftr-362	2410	48	592	592	NUM
ftr-362	2410	49	f.	f.	PROPN
ftr-362	2410	50	supp	supp	PROPN
ftr-362	2410	51	.	.	PUNCT
ftr-362	2411	1	2d	2d	PROPN
ftr-362	2411	2	(	(	PUNCT
ftr-362	2411	3	n.d	n.d	PROPN
ftr-362	2411	4	.	.	PROPN
ftr-362	2411	5	ohio	ohio	PROPN
ftr-362	2411	6	2008	2008	NUM
ftr-362	2411	7	)	)	PUNCT
ftr-362	2411	8	,	,	PUNCT
ftr-362	2411	9	and	and	CCONJ
ftr-362	2411	10	bb&t	bb&t	PROPN
ftr-362	2411	11	corp	corp	PROPN
ftr-362	2411	12	.	.	PROPN
ftr-362	2411	13	v.	v.	PROPN
ftr-362	2411	14	united	united	PROPN
ftr-362	2411	15	states	states	PROPN
ftr-362	2411	16	,	,	PUNCT
ftr-362	2411	17	523	523	NUM
ftr-362	2411	18	f.3d	f.3d	NUM
ftr-362	2411	19	461	461	NUM
ftr-362	2411	20	(	(	PUNCT
ftr-362	2411	21	4th	4th	ADJ
ftr-362	2411	22	cir	cir	NOUN
ftr-362	2411	23	.	.	PROPN
ftr-362	2411	24	2008	2008	NUM
ftr-362	2411	25	)	)	PUNCT
ftr-362	2411	26	,	,	PUNCT
ftr-362	2411	27	aff’g	aff’g	VERB
ftr-362	2411	28	99	99	NUM
ftr-362	2411	29	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2411	30	2007	2007	NUM
ftr-362	2411	31	-	-	SYM
ftr-362	2411	32	376	376	NUM
ftr-362	2411	33	(	(	PUNCT
ftr-362	2411	34	m.d	m.d	PROPN
ftr-362	2411	35	.	.	PROPN
ftr-362	2411	36	n.c	n.c	PROPN
ftr-362	2411	37	.	.	PROPN
ftr-362	2411	38	2007	2007	NUM
ftr-362	2411	39	)	)	PUNCT
ftr-362	2411	40	,	,	PUNCT
ftr-362	2411	41	in	in	ADP
ftr-362	2411	42	which	which	PRON
ftr-362	2411	43	deductions	deduction	NOUN
ftr-362	2411	44	from	from	ADP
ftr-362	2411	45	lilo	lilo	ADJ
ftr-362	2411	46	transactions	transaction	NOUN
ftr-362	2411	47	were	be	AUX
ftr-362	2411	48	disallowed	disallow	VERB
ftr-362	2411	49	.	.	PUNCT
ftr-362	2412	1	3	3	X
ftr-362	2412	2	.	.	X
ftr-362	2412	3	confining	confine	VERB
ftr-362	2412	4	the	the	DET
ftr-362	2412	5	frank	frank	PROPN
ftr-362	2412	6	lyon	lyon	PROPN
ftr-362	2412	7	co.	co.	PROPN
ftr-362	2412	8	result	result	VERB
ftr-362	2412	9	to	to	ADP
ftr-362	2412	10	its	its	PRON
ftr-362	2412	11	facts	fact	NOUN
ftr-362	2412	12	as	as	SCONJ
ftr-362	2412	13	understood	understand	VERB
ftr-362	2412	14	by	by	ADP
ftr-362	2412	15	the	the	DET
ftr-362	2412	16	supreme	supreme	PROPN
ftr-362	2412	17	court	court	PROPN
ftr-362	2412	18	.	.	PUNCT
ftr-362	2413	1	“	"	PUNCT
ftr-362	2413	2	the	the	DET
ftr-362	2413	3	court	court	NOUN
ftr-362	2413	4	[	[	X
ftr-362	2413	5	in	in	ADP
ftr-362	2413	6	frank	frank	PROPN
ftr-362	2413	7	lyon	lyon	PROPN
ftr-362	2413	8	co.	co.	PROPN
ftr-362	2413	9	]	]	PUNCT
ftr-362	2413	10	also	also	ADV
ftr-362	2413	11	emphasized	emphasize	VERB
ftr-362	2413	12	,	,	PUNCT
ftr-362	2413	13	in	in	ADP
ftr-362	2413	14	contrast	contrast	NOUN
ftr-362	2413	15	to	to	ADP
ftr-362	2413	16	this	this	DET
ftr-362	2413	17	case	case	NOUN
ftr-362	2413	18	the	the	DET
ftr-362	2413	19	transaction	transaction	NOUN
ftr-362	2413	20	did	do	AUX
ftr-362	2413	21	not	not	PART
ftr-362	2413	22	create	create	VERB
ftr-362	2413	23	any	any	DET
ftr-362	2413	24	tax	tax	NOUN
ftr-362	2413	25	deductions	deduction	NOUN
ftr-362	2413	26	,	,	PUNCT
ftr-362	2413	27	because	because	SCONJ
ftr-362	2413	28	lyon	lyon	PROPN
ftr-362	2413	29	and	and	CCONJ
ftr-362	2413	30	worthen	worthen	PROPN
ftr-362	2413	31	paid	pay	VERB
ftr-362	2413	32	taxes	taxis	NOUN
ftr-362	2413	33	at	at	ADP
ftr-362	2413	34	the	the	DET
ftr-362	2413	35	same	same	ADJ
ftr-362	2413	36	rate	rate	NOUN
ftr-362	2413	37	.	.	PUNCT
ftr-362	2413	38	”	"	PUNCT
ftr-362	2414	1	altria	altria	PROPN
ftr-362	2414	2	group	group	NOUN
ftr-362	2414	3	,	,	PUNCT
ftr-362	2414	4	inc	inc	PROPN
ftr-362	2414	5	.	.	PROPN
ftr-362	2415	1	v.	v.	PROPN
ftr-362	2415	2	united	united	PROPN
ftr-362	2415	3	states	states	PROPN
ftr-362	2415	4	,	,	PUNCT
ftr-362	2415	5	694	694	NUM
ftr-362	2415	6	f.	f.	PROPN
ftr-362	2415	7	supp	supp	PROPN
ftr-362	2415	8	.	.	PUNCT
ftr-362	2416	1	2d	2d	NOUN
ftr-362	2416	2	.	.	PUNCT
ftr-362	2417	1	259	259	NUM
ftr-362	2417	2	(	(	PUNCT
ftr-362	2417	3	s.d	s.d	PROPN
ftr-362	2417	4	.	.	PROPN
ftr-362	2417	5	n.y	n.y	PROPN
ftr-362	2417	6	.	.	PROPN
ftr-362	2417	7	3/16/10	3/16/10	NUM
ftr-362	2417	8	)	)	PUNCT
ftr-362	2417	9	.	.	PUNCT
ftr-362	2418	1	in	in	ADP
ftr-362	2418	2	a	a	DET
ftr-362	2418	3	refund	refund	NOUN
ftr-362	2418	4	suit	suit	NOUN
ftr-362	2418	5	involving	involve	VERB
ftr-362	2418	6	several	several	ADJ
ftr-362	2418	7	silo	silo	NOUN
ftr-362	2418	8	and	and	CCONJ
ftr-362	2418	9	lilo	lilo	VERB
ftr-362	2418	10	tax	tax	NOUN
ftr-362	2418	11	shelters	shelter	NOUN
ftr-362	2418	12	with	with	ADP
ftr-362	2418	13	respect	respect	NOUN
ftr-362	2418	14	to	to	ADP
ftr-362	2418	15	infrastructure	infrastructure	NOUN
ftr-362	2418	16	originally	originally	ADV
ftr-362	2418	17	owned	own	VERB
ftr-362	2418	18	by	by	ADP
ftr-362	2418	19	tax	tax	NOUN
ftr-362	2418	20	indifferent	indifferent	ADJ
ftr-362	2418	21	parties	party	NOUN
ftr-362	2418	22	,	,	PUNCT
ftr-362	2418	23	a	a	DET
ftr-362	2418	24	jury	jury	NOUN
ftr-362	2418	25	rendered	render	VERB
ftr-362	2418	26	a	a	DET
ftr-362	2418	27	verdict	verdict	NOUN
ftr-362	2418	28	for	for	ADP
ftr-362	2418	29	the	the	DET
ftr-362	2418	30	government	government	NOUN
ftr-362	2418	31	,	,	PUNCT
ftr-362	2418	32	finding	find	VERB
ftr-362	2418	33	that	that	SCONJ
ftr-362	2418	34	the	the	DET
ftr-362	2418	35	transactions	transaction	NOUN
ftr-362	2418	36	lacked	lack	VERB
ftr-362	2418	37	economic	economic	ADJ
ftr-362	2418	38	substance	substance	NOUN
ftr-362	2418	39	.	.	PUNCT
ftr-362	2419	1	on	on	ADP
ftr-362	2419	2	the	the	DET
ftr-362	2419	3	taxpayer	taxpayer	NOUN
ftr-362	2419	4	’s	’s	PART
ftr-362	2419	5	motion	motion	NOUN
ftr-362	2419	6	for	for	ADP
ftr-362	2419	7	judgment	judgment	NOUN
ftr-362	2419	8	as	as	ADP
ftr-362	2419	9	a	a	DET
ftr-362	2419	10	matter	matter	NOUN
ftr-362	2419	11	of	of	ADP
ftr-362	2419	12	law	law	NOUN
ftr-362	2419	13	and	and	CCONJ
ftr-362	2419	14	,	,	PUNCT
ftr-362	2419	15	alternatively	alternatively	ADV
ftr-362	2419	16	,	,	PUNCT
ftr-362	2419	17	for	for	ADP
ftr-362	2419	18	a	a	DET
ftr-362	2419	19	new	new	ADJ
ftr-362	2419	20	trial	trial	NOUN
ftr-362	2419	21	,	,	PUNCT
ftr-362	2419	22	judge	judge	PROPN
ftr-362	2419	23	holwell	holwell	PROPN
ftr-362	2419	24	ruled	rule	VERB
ftr-362	2419	25	in	in	ADP
ftr-362	2419	26	favor	favor	NOUN
ftr-362	2419	27	of	of	ADP
ftr-362	2419	28	the	the	DET
ftr-362	2419	29	government	government	NOUN
ftr-362	2419	30	.	.	PUNCT
ftr-362	2420	1	he	he	PRON
ftr-362	2420	2	generically	generically	ADV
ftr-362	2420	3	described	describe	VERB
ftr-362	2420	4	the	the	DET
ftr-362	2420	5	four	four	NUM
ftr-362	2420	6	transactions	transaction	NOUN
ftr-362	2420	7	as	as	SCONJ
ftr-362	2420	8	follows	follow	VERB
ftr-362	2420	9	:	:	PUNCT
ftr-362	2420	10	in	in	ADP
ftr-362	2420	11	each	each	DET
ftr-362	2420	12	transaction	transaction	NOUN
ftr-362	2420	13	,	,	PUNCT
ftr-362	2420	14	altria	altria	NOUN
ftr-362	2420	15	immediately	immediately	ADV
ftr-362	2420	16	leased	lease	VERB
ftr-362	2420	17	the	the	DET
ftr-362	2420	18	asset	asset	NOUN
ftr-362	2420	19	back	back	ADV
ftr-362	2420	20	to	to	ADP
ftr-362	2420	21	its	its	PRON
ftr-362	2420	22	original	original	ADJ
ftr-362	2420	23	owner	owner	NOUN
ftr-362	2420	24	using	use	VERB
ftr-362	2420	25	agreements	agreement	NOUN
ftr-362	2420	26	with	with	ADP
ftr-362	2420	27	a	a	DET
ftr-362	2420	28	number	number	NOUN
ftr-362	2420	29	of	of	ADP
ftr-362	2420	30	unusual	unusual	ADJ
ftr-362	2420	31	features	feature	NOUN
ftr-362	2420	32	,	,	PUNCT
ftr-362	2420	33	including	include	VERB
ftr-362	2420	34	complete	complete	ADJ
ftr-362	2420	35	defeasance	defeasance	NOUN
ftr-362	2420	36	(	(	PUNCT
ftr-362	2420	37	prepayment	prepayment	NOUN
ftr-362	2420	38	,	,	PUNCT
ftr-362	2420	39	in	in	ADP
ftr-362	2420	40	essence	essence	NOUN
ftr-362	2420	41	)	)	PUNCT
ftr-362	2420	42	of	of	ADP
ftr-362	2420	43	the	the	DET
ftr-362	2420	44	lessee	lessee	NOUN
ftr-362	2420	45	’s	’s	PART
ftr-362	2420	46	rent	rent	NOUN
ftr-362	2420	47	and	and	CCONJ
ftr-362	2420	48	an	an	DET
ftr-362	2420	49	owner	owner	NOUN
ftr-362	2420	50	’s	’s	PART
ftr-362	2420	51	option	option	NOUN
ftr-362	2420	52	to	to	PART
ftr-362	2420	53	repurchase	repurchase	VERB
ftr-362	2420	54	the	the	DET
ftr-362	2420	55	asset	asset	NOUN
ftr-362	2420	56	.	.	PUNCT
ftr-362	2421	1	altria	altria	PROPN
ftr-362	2421	2	then	then	ADV
ftr-362	2421	3	claimed	claim	VERB
ftr-362	2421	4	depreciation	depreciation	NOUN
ftr-362	2421	5	,	,	PUNCT
ftr-362	2421	6	amortization	amortization	NOUN
ftr-362	2421	7	,	,	PUNCT
ftr-362	2421	8	interest	interest	NOUN
ftr-362	2421	9	expense	expense	NOUN
ftr-362	2421	10	,	,	PUNCT
ftr-362	2421	11	and	and	CCONJ
ftr-362	2421	12	transaction	transaction	NOUN
ftr-362	2421	13	expense	expense	NOUN
ftr-362	2421	14	deductions	deduction	NOUN
ftr-362	2421	15	on	on	ADP
ftr-362	2421	16	its	its	PRON
ftr-362	2421	17	1996	1996	NUM
ftr-362	2421	18	and	and	CCONJ
ftr-362	2421	19	1997	1997	NUM
ftr-362	2421	20	corporate	corporate	ADJ
ftr-362	2421	21	tax	tax	NOUN
ftr-362	2421	22	return	return	NOUN
ftr-362	2421	23	based	base	VERB
ftr-362	2421	24	on	on	ADP
ftr-362	2421	25	its	its	PRON
ftr-362	2421	26	newly	newly	ADV
ftr-362	2421	27	acquired	acquire	VERB
ftr-362	2421	28	assets	asset	NOUN
ftr-362	2421	29	,	,	PUNCT
ftr-362	2421	30	even	even	ADV
ftr-362	2421	31	though	though	SCONJ
ftr-362	2421	32	(	(	PUNCT
ftr-362	2421	33	i	i	NOUN
ftr-362	2421	34	)	)	PUNCT
ftr-362	2421	35	its	its	PRON
ftr-362	2421	36	purchase	purchase	NOUN
ftr-362	2421	37	money	money	NOUN
ftr-362	2421	38	immediately	immediately	ADV
ftr-362	2421	39	was	be	AUX
ftr-362	2421	40	invested	invest	VERB
ftr-362	2421	41	in	in	ADP
ftr-362	2421	42	securities	security	NOUN
ftr-362	2421	43	that	that	PRON
ftr-362	2421	44	the	the	DET
ftr-362	2421	45	nominal	nominal	ADJ
ftr-362	2421	46	lessees	lessee	NOUN
ftr-362	2421	47	could	could	AUX
ftr-362	2421	48	not	not	PART
ftr-362	2421	49	access	access	VERB
ftr-362	2421	50	without	without	ADP
ftr-362	2421	51	providing	provide	VERB
ftr-362	2421	52	substitute	substitute	NOUN
ftr-362	2421	53	collateral	collateral	NOUN
ftr-362	2421	54	,	,	PUNCT
ftr-362	2421	55	and	and	CCONJ
ftr-362	2421	56	(	(	PUNCT
ftr-362	2421	57	ii	ii	NOUN
ftr-362	2421	58	)	)	PUNCT
ftr-362	2421	59	the	the	DET
ftr-362	2421	60	lessees	lessee	NOUN
ftr-362	2421	61	could	could	AUX
ftr-362	2421	62	reacquire	reacquire	VERB
ftr-362	2421	63	the	the	DET
ftr-362	2421	64	assets	asset	NOUN
ftr-362	2421	65	without	without	ADP
ftr-362	2421	66	incurring	incur	VERB
ftr-362	2421	67	any	any	DET
ftr-362	2421	68	out	out	ADJ
ftr-362	2421	69	-	-	PUNCT
ftr-362	2421	70	of	of	ADP
ftr-362	2421	71	-	-	PUNCT
ftr-362	2421	72	pocket	pocket	NOUN
ftr-362	2421	73	costs	cost	NOUN
ftr-362	2421	74	.	.	PUNCT
ftr-362	2422	1	•	•	X
ftr-362	2422	2	in	in	ADP
ftr-362	2422	3	the	the	DET
ftr-362	2422	4	course	course	NOUN
ftr-362	2422	5	of	of	ADP
ftr-362	2422	6	extensive	extensive	ADJ
ftr-362	2422	7	discussion	discussion	NOUN
ftr-362	2422	8	of	of	ADP
ftr-362	2422	9	the	the	DET
ftr-362	2422	10	import	import	NOUN
ftr-362	2422	11	of	of	ADP
ftr-362	2422	12	frank	frank	PROPN
ftr-362	2422	13	lyon	lyon	PROPN
ftr-362	2422	14	co.	co.	PROPN
ftr-362	2422	15	v.	v.	PROPN
ftr-362	2422	16	united	united	PROPN
ftr-362	2422	17	states	states	PROPN
ftr-362	2422	18	,	,	PUNCT
ftr-362	2423	1	435	435	NUM
ftr-362	2423	2	u.s	u.s	PROPN
ftr-362	2423	3	.	.	PROPN
ftr-362	2423	4	561	561	NUM
ftr-362	2423	5	(	(	PUNCT
ftr-362	2423	6	1978	1978	NUM
ftr-362	2423	7	)	)	PUNCT
ftr-362	2423	8	,	,	PUNCT
ftr-362	2423	9	judge	judge	NOUN
ftr-362	2423	10	holwell	holwell	PROPN
ftr-362	2423	11	deftly	deftly	ADV
ftr-362	2423	12	confined	confine	VERB
ftr-362	2423	13	that	that	DET
ftr-362	2423	14	case	case	NOUN
ftr-362	2423	15	to	to	ADP
ftr-362	2423	16	its	its	PRON
ftr-362	2423	17	facts	fact	NOUN
ftr-362	2423	18	as	as	SCONJ
ftr-362	2423	19	understood	understand	VERB
ftr-362	2423	20	by	by	ADP
ftr-362	2423	21	the	the	DET
ftr-362	2423	22	supreme	supreme	PROPN
ftr-362	2423	23	court	court	PROPN
ftr-362	2423	24	,	,	PUNCT
ftr-362	2423	25	stating	state	VERB
ftr-362	2423	26	,	,	PUNCT
ftr-362	2423	27	“	"	PUNCT
ftr-362	2423	28	the	the	DET
ftr-362	2423	29	court	court	NOUN
ftr-362	2423	30	also	also	ADV
ftr-362	2423	31	emphasized	emphasize	VERB
ftr-362	2423	32	,	,	PUNCT
ftr-362	2423	33	in	in	ADP
ftr-362	2423	34	contrast	contrast	NOUN
ftr-362	2423	35	to	to	ADP
ftr-362	2423	36	this	this	DET
ftr-362	2423	37	case	case	NOUN
ftr-362	2423	38	the	the	DET
ftr-362	2423	39	transaction	transaction	NOUN
ftr-362	2423	40	did	do	AUX
ftr-362	2423	41	not	not	PART
ftr-362	2423	42	create	create	VERB
ftr-362	2423	43	any	any	DET
ftr-362	2423	44	tax	tax	NOUN
ftr-362	2423	45	deductions	deduction	NOUN
ftr-362	2423	46	,	,	PUNCT
ftr-362	2423	47	because	because	SCONJ
ftr-362	2423	48	lyon	lyon	PROPN
ftr-362	2423	49	and	and	CCONJ
ftr-362	2423	50	worthen	worthen	PROPN
ftr-362	2423	51	paid	pay	VERB
ftr-362	2423	52	taxes	taxis	NOUN
ftr-362	2423	53	at	at	ADP
ftr-362	2423	54	the	the	DET
ftr-362	2423	55	same	same	ADJ
ftr-362	2423	56	rate	rate	NOUN
ftr-362	2423	57	.	.	PUNCT
ftr-362	2423	58	”	"	PUNCT
ftr-362	2423	59	referring	refer	VERB
ftr-362	2423	60	again	again	ADV
ftr-362	2423	61	to	to	ADP
ftr-362	2423	62	the	the	DET
ftr-362	2423	63	supreme	supreme	PROPN
ftr-362	2423	64	court	court	PROPN
ftr-362	2423	65	’s	’s	PART
ftr-362	2423	66	frank	frank	PROPN
ftr-362	2423	67	lyon	lyon	PROPN
ftr-362	2423	68	decision	decision	NOUN
ftr-362	2423	69	,	,	PUNCT
ftr-362	2423	70	he	he	PRON
ftr-362	2423	71	observed	observe	VERB
ftr-362	2423	72	:	:	PUNCT
ftr-362	2423	73	“	"	PUNCT
ftr-362	2423	74	the	the	DET
ftr-362	2423	75	supreme	supreme	PROPN
ftr-362	2423	76	court	court	PROPN
ftr-362	2423	77	,	,	PUNCT
ftr-362	2423	78	however	however	ADV
ftr-362	2423	79	,	,	PUNCT
ftr-362	2423	80	has	have	AUX
ftr-362	2423	81	expressly	expressly	ADV
ftr-362	2423	82	indicated	indicate	VERB
ftr-362	2423	83	that	that	SCONJ
ftr-362	2423	84	a	a	DET
ftr-362	2423	85	transaction	transaction	NOUN
ftr-362	2423	86	’s	’s	PART
ftr-362	2423	87	effect	effect	NOUN
ftr-362	2423	88	on	on	ADP
ftr-362	2423	89	the	the	DET
ftr-362	2423	90	u.s	u.s	PROPN
ftr-362	2423	91	.	.	PROPN
ftr-362	2423	92	treasury	treasury	PROPN
ftr-362	2423	93	must	must	AUX
ftr-362	2423	94	inform	inform	VERB
ftr-362	2423	95	a	a	DET
ftr-362	2423	96	federal	federal	ADJ
ftr-362	2423	97	court	court	NOUN
ftr-362	2423	98	’s	’s	PART
ftr-362	2423	99	analysis	analysis	NOUN
ftr-362	2423	100	of	of	ADP
ftr-362	2423	101	whether	whether	SCONJ
ftr-362	2423	102	a	a	DET
ftr-362	2423	103	transactional	transactional	ADJ
ftr-362	2423	104	form	form	NOUN
ftr-362	2423	105	chosen	choose	VERB
ftr-362	2423	106	selected	select	VERB
ftr-362	2423	107	by	by	ADP
ftr-362	2423	108	a	a	DET
ftr-362	2423	109	taxpayer	taxpayer	NOUN
ftr-362	2423	110	should	should	AUX
ftr-362	2423	111	be	be	AUX
ftr-362	2423	112	respected	respect	VERB
ftr-362	2423	113	for	for	ADP
ftr-362	2423	114	federal	federal	ADJ
ftr-362	2423	115	tax	tax	NOUN
ftr-362	2423	116	purposes	purpose	NOUN
ftr-362	2423	117	.	.	PUNCT
ftr-362	2423	118	”	"	PUNCT
ftr-362	2424	1	judge	judge	PROPN
ftr-362	2424	2	holwell	holwell	PROPN
ftr-362	2424	3	went	go	VERB
ftr-362	2424	4	on	on	ADP
ftr-362	2424	5	to	to	PART
ftr-362	2424	6	discuss	discuss	VERB
ftr-362	2424	7	of	of	ADP
ftr-362	2424	8	the	the	DET
ftr-362	2424	9	application	application	NOUN
ftr-362	2424	10	of	of	ADP
ftr-362	2424	11	a	a	DET
ftr-362	2424	12	flexible	flexible	ADJ
ftr-362	2424	13	economic	economic	ADJ
ftr-362	2424	14	substance	substance	NOUN
ftr-362	2424	15	doctrine	doctrine	NOUN
ftr-362	2424	16	test	test	NOUN
ftr-362	2424	17	under	under	ADP
ftr-362	2424	18	second	second	ADJ
ftr-362	2424	19	circuit	circuit	NOUN
ftr-362	2424	20	precedent	precedent	NOUN
ftr-362	2424	21	,	,	PUNCT
ftr-362	2424	22	but	but	CCONJ
ftr-362	2424	23	he	he	PRON
ftr-362	2424	24	described	describe	VERB
ftr-362	2424	25	it	it	PRON
ftr-362	2424	26	all	all	PRON
ftr-362	2424	27	as	as	ADP
ftr-362	2424	28	“	"	PUNCT
ftr-362	2424	29	dicta	dicta	ADJ
ftr-362	2424	30	”	"	PUNCT
ftr-362	2424	31	in	in	ADP
ftr-362	2424	32	light	light	NOUN
ftr-362	2424	33	of	of	ADP
ftr-362	2424	34	the	the	DET
ftr-362	2424	35	jury	jury	NOUN
ftr-362	2424	36	’s	’s	PART
ftr-362	2424	37	verdict	verdict	NOUN
ftr-362	2424	38	.	.	PUNCT
ftr-362	2425	1	he	he	PRON
ftr-362	2425	2	described	describe	VERB
ftr-362	2425	3	second	second	ADJ
ftr-362	2425	4	circuit	circuit	NOUN
ftr-362	2425	5	law	law	NOUN
ftr-362	2425	6	as	as	ADP
ftr-362	2425	7	requiring	require	VERB
ftr-362	2425	8	“	"	PUNCT
ftr-362	2425	9	an	an	DET
ftr-362	2425	10	analysis	analysis	NOUN
ftr-362	2425	11	under	under	ADP
ftr-362	2425	12	which	which	PRON
ftr-362	2425	13	the	the	DET
ftr-362	2425	14	fact	fact	NOUN
ftr-362	2425	15	finder	finder	NOUN
ftr-362	2425	16	must	must	AUX
ftr-362	2425	17	consider	consider	VERB
ftr-362	2425	18	both	both	DET
ftr-362	2425	19	aspects	aspect	NOUN
ftr-362	2425	20	of	of	ADP
ftr-362	2425	21	the	the	DET
ftr-362	2425	22	economic	economic	ADJ
ftr-362	2425	23	substance	substance	NOUN
ftr-362	2425	24	inquiry	inquiry	NOUN
ftr-362	2425	25	,	,	PUNCT
ftr-362	2425	26	and	and	CCONJ
ftr-362	2425	27	may	may	AUX
ftr-362	2425	28	(	(	PUNCT
ftr-362	2425	29	but	but	CCONJ
ftr-362	2425	30	need	need	AUX
ftr-362	2425	31	not	not	PART
ftr-362	2425	32	)	)	PUNCT
ftr-362	2425	33	find	find	VERB
ftr-362	2425	34	against	against	ADP
ftr-362	2425	35	the	the	DET
ftr-362	2425	36	taxpayer	taxpayer	NOUN
ftr-362	2425	37	if	if	SCONJ
ftr-362	2425	38	a	a	DET
ftr-362	2425	39	transaction	transaction	NOUN
ftr-362	2425	40	lacks	lack	VERB
ftr-362	2425	41	either	either	CCONJ
ftr-362	2425	42	a	a	DET
ftr-362	2425	43	legitimate	legitimate	ADJ
ftr-362	2425	44	684	684	NUM
ftr-362	2425	45	florida	florida	PROPN
ftr-362	2425	46	tax	tax	NOUN
ftr-362	2425	47	review	review	NOUN
ftr-362	2425	48	[	[	X
ftr-362	2425	49	vol	vol	NOUN
ftr-362	2425	50	.	.	PUNCT
ftr-362	2426	1	10:9	10:9	NUM
ftr-362	2426	2	business	business	NOUN
ftr-362	2426	3	purpose	purpose	NOUN
ftr-362	2426	4	or	or	CCONJ
ftr-362	2426	5	an	an	DET
ftr-362	2426	6	economic	economic	ADJ
ftr-362	2426	7	effect	effect	NOUN
ftr-362	2426	8	.	.	PUNCT
ftr-362	2426	9	”	"	PUNCT
ftr-362	2427	1	on	on	ADP
ftr-362	2427	2	this	this	DET
ftr-362	2427	3	basis	basis	NOUN
ftr-362	2427	4	,	,	PUNCT
ftr-362	2427	5	the	the	DET
ftr-362	2427	6	court	court	NOUN
ftr-362	2427	7	rejected	reject	VERB
ftr-362	2427	8	altria	altria	NOUN
ftr-362	2427	9	’s	’s	PART
ftr-362	2427	10	argument	argument	NOUN
ftr-362	2427	11	that	that	SCONJ
ftr-362	2427	12	because	because	SCONJ
ftr-362	2427	13	the	the	DET
ftr-362	2427	14	facts	fact	NOUN
ftr-362	2427	15	established	establish	VERB
ftr-362	2427	16	that	that	SCONJ
ftr-362	2427	17	it	it	PRON
ftr-362	2427	18	expected	expect	VERB
ftr-362	2427	19	to	to	PART
ftr-362	2427	20	receive	receive	VERB
ftr-362	2427	21	a	a	DET
ftr-362	2427	22	nontax	nontax	NOUN
ftr-362	2427	23	-	-	PUNCT
ftr-362	2427	24	based	base	VERB
ftr-362	2427	25	return	return	NOUN
ftr-362	2427	26	of	of	ADP
ftr-362	2427	27	2.5	2.5	NUM
ftr-362	2427	28	%	%	NOUN
ftr-362	2427	29	to	to	ADP
ftr-362	2427	30	3.8	3.8	NUM
ftr-362	2427	31	%	%	NOUN
ftr-362	2427	32	from	from	ADP
ftr-362	2427	33	the	the	DET
ftr-362	2427	34	transactions	transaction	NOUN
ftr-362	2427	35	it	it	PRON
ftr-362	2427	36	was	be	AUX
ftr-362	2427	37	entitled	entitle	VERB
ftr-362	2427	38	to	to	ADP
ftr-362	2427	39	judgment	judgment	NOUN
ftr-362	2427	40	as	as	ADP
ftr-362	2427	41	a	a	DET
ftr-362	2427	42	matter	matter	NOUN
ftr-362	2427	43	of	of	ADP
ftr-362	2427	44	law	law	NOUN
ftr-362	2427	45	.	.	PUNCT
ftr-362	2428	1	“	"	PUNCT
ftr-362	2428	2	[	[	X
ftr-362	2428	3	t]he	t]he	ADJ
ftr-362	2428	4	jury	jury	NOUN
ftr-362	2428	5	’s	’s	PART
ftr-362	2428	6	finding	find	VERB
ftr-362	2428	7	that	that	SCONJ
ftr-362	2428	8	altria	altria	NOUN
ftr-362	2428	9	lacked	lack	VERB
ftr-362	2428	10	a	a	DET
ftr-362	2428	11	legitimate	legitimate	ADJ
ftr-362	2428	12	business	business	NOUN
ftr-362	2428	13	purpose	purpose	NOUN
ftr-362	2428	14	for	for	ADP
ftr-362	2428	15	entering	enter	VERB
ftr-362	2428	16	the	the	DET
ftr-362	2428	17	transactions	transaction	NOUN
ftr-362	2428	18	,	,	PUNCT
ftr-362	2428	19	even	even	ADV
ftr-362	2428	20	if	if	SCONJ
ftr-362	2428	21	at	at	ADP
ftr-362	2428	22	the	the	DET
ftr-362	2428	23	limits	limit	NOUN
ftr-362	2428	24	of	of	ADP
ftr-362	2428	25	what	what	PRON
ftr-362	2428	26	present	present	ADJ
ftr-362	2428	27	doctrine	doctrine	NOUN
ftr-362	2428	28	allows	allow	VERB
ftr-362	2428	29	,	,	PUNCT
ftr-362	2428	30	was	be	AUX
ftr-362	2428	31	sufficient	sufficient	ADJ
ftr-362	2428	32	to	to	PART
ftr-362	2428	33	support	support	VERB
ftr-362	2428	34	its	its	PRON
ftr-362	2428	35	economic	economic	ADJ
ftr-362	2428	36	substance	substance	NOUN
ftr-362	2428	37	verdict	verdict	NOUN
ftr-362	2428	38	.	.	PUNCT
ftr-362	2428	39	”	"	PUNCT
ftr-362	2429	1	•	•	NUM
ftr-362	2429	2	note	note	VERB
ftr-362	2429	3	that	that	SCONJ
ftr-362	2429	4	under	under	ADP
ftr-362	2429	5	new	new	ADJ
ftr-362	2429	6	§	§	PROPN
ftr-362	2429	7	7701(o	7701(o	NUM
ftr-362	2429	8	)	)	PUNCT
ftr-362	2429	9	,	,	PUNCT
ftr-362	2429	10	if	if	SCONJ
ftr-362	2429	11	a	a	DET
ftr-362	2429	12	court	court	NOUN
ftr-362	2429	13	applies	apply	VERB
ftr-362	2429	14	the	the	DET
ftr-362	2429	15	economic	economic	ADJ
ftr-362	2429	16	substance	substance	NOUN
ftr-362	2429	17	doctrine	doctrine	NOUN
ftr-362	2429	18	to	to	ADP
ftr-362	2429	19	transactions	transaction	NOUN
ftr-362	2429	20	entered	enter	VERB
ftr-362	2429	21	into	into	ADP
ftr-362	2429	22	after	after	ADP
ftr-362	2429	23	3/30/10	3/30/10	NUM
ftr-362	2429	24	,	,	PUNCT
ftr-362	2429	25	it	it	PRON
ftr-362	2429	26	must	must	AUX
ftr-362	2429	27	apply	apply	VERB
ftr-362	2429	28	a	a	DET
ftr-362	2429	29	conjunctive	conjunctive	ADJ
ftr-362	2429	30	test	test	NOUN
ftr-362	2429	31	under	under	ADP
ftr-362	2429	32	which	which	PRON
ftr-362	2429	33	the	the	DET
ftr-362	2429	34	claimed	claim	VERB
ftr-362	2429	35	tax	tax	NOUN
ftr-362	2429	36	benefits	benefit	NOUN
ftr-362	2429	37	must	must	AUX
ftr-362	2429	38	be	be	AUX
ftr-362	2429	39	disallowed	disallow	VERB
ftr-362	2429	40	unless	unless	SCONJ
ftr-362	2429	41	(	(	PUNCT
ftr-362	2429	42	1	1	X
ftr-362	2429	43	)	)	PUNCT
ftr-362	2429	44	the	the	DET
ftr-362	2429	45	transaction	transaction	NOUN
ftr-362	2429	46	changes	change	VERB
ftr-362	2429	47	the	the	DET
ftr-362	2429	48	taxpayer	taxpayer	NOUN
ftr-362	2429	49	’s	’s	PART
ftr-362	2429	50	economic	economic	ADJ
ftr-362	2429	51	position	position	NOUN
ftr-362	2429	52	in	in	ADP
ftr-362	2429	53	a	a	DET
ftr-362	2429	54	meaningful	meaningful	ADJ
ftr-362	2429	55	way	way	NOUN
ftr-362	2429	56	apart	apart	ADV
ftr-362	2429	57	from	from	ADP
ftr-362	2429	58	federal	federal	ADJ
ftr-362	2429	59	income	income	NOUN
ftr-362	2429	60	tax	tax	NOUN
ftr-362	2429	61	effects	effect	NOUN
ftr-362	2429	62	and	and	CCONJ
ftr-362	2429	63	(	(	PUNCT
ftr-362	2429	64	2	2	X
ftr-362	2429	65	)	)	PUNCT
ftr-362	2429	66	the	the	DET
ftr-362	2429	67	taxpayer	taxpayer	NOUN
ftr-362	2429	68	has	have	VERB
ftr-362	2429	69	a	a	DET
ftr-362	2429	70	substantial	substantial	ADJ
ftr-362	2429	71	business	business	NOUN
ftr-362	2429	72	purpose	purpose	NOUN
ftr-362	2429	73	,	,	PUNCT
ftr-362	2429	74	apart	apart	ADV
ftr-362	2429	75	from	from	ADP
ftr-362	2429	76	federal	federal	ADJ
ftr-362	2429	77	income	income	NOUN
ftr-362	2429	78	tax	tax	NOUN
ftr-362	2429	79	effects	effect	NOUN
ftr-362	2429	80	,	,	PUNCT
ftr-362	2429	81	for	for	ADP
ftr-362	2429	82	entering	enter	VERB
ftr-362	2429	83	into	into	ADP
ftr-362	2429	84	such	such	ADJ
ftr-362	2429	85	transaction	transaction	NOUN
ftr-362	2429	86	.	.	PUNCT
ftr-362	2430	1	4	4	X
ftr-362	2430	2	.	.	X
ftr-362	2430	3	partnership	partnership	NOUN
ftr-362	2430	4	anti	anti	ADJ
ftr-362	2430	5	-	-	ADJ
ftr-362	2430	6	abuse	abuse	ADJ
ftr-362	2430	7	rules	rule	NOUN
ftr-362	2430	8	are	be	AUX
ftr-362	2430	9	applied	apply	VERB
ftr-362	2430	10	to	to	PART
ftr-362	2430	11	eliminate	eliminate	VERB
ftr-362	2430	12	losses	loss	NOUN
ftr-362	2430	13	in	in	ADP
ftr-362	2430	14	a	a	DET
ftr-362	2430	15	transaction	transaction	NOUN
ftr-362	2430	16	that	that	PRON
ftr-362	2430	17	lacked	lack	VERB
ftr-362	2430	18	economic	economic	ADJ
ftr-362	2430	19	substance	substance	NOUN
ftr-362	2430	20	.	.	PUNCT
ftr-362	2431	1	did	do	AUX
ftr-362	2431	2	this	this	DET
ftr-362	2431	3	court	court	NOUN
ftr-362	2431	4	initiate	initiate	VERB
ftr-362	2431	5	the	the	DET
ftr-362	2431	6	use	use	NOUN
ftr-362	2431	7	of	of	ADP
ftr-362	2431	8	reg	reg	NOUN
ftr-362	2431	9	.	.	PUNCT
ftr-362	2432	1	§	§	PROPN
ftr-362	2432	2	1.701	1.701	NUM
ftr-362	2432	3	-	-	SYM
ftr-362	2432	4	2	2	NUM
ftr-362	2432	5	?	?	PUNCT
ftr-362	2432	6	nevada	nevada	PROPN
ftr-362	2432	7	partners	partners	PROPN
ftr-362	2432	8	fund	fund	PROPN
ftr-362	2432	9	,	,	PUNCT
ftr-362	2432	10	llc	llc	PROPN
ftr-362	2432	11	v.	v.	PROPN
ftr-362	2432	12	united	united	PROPN
ftr-362	2432	13	states	states	PROPN
ftr-362	2432	14	,	,	PUNCT
ftr-362	2432	15	714	714	NUM
ftr-362	2432	16	f.	f.	PROPN
ftr-362	2432	17	supp	supp	PROPN
ftr-362	2432	18	.	.	PUNCT
ftr-362	2433	1	2d	2d	NOUN
ftr-362	2433	2	.	.	PUNCT
ftr-362	2434	1	598	598	NUM
ftr-362	2434	2	(	(	PUNCT
ftr-362	2434	3	s.d	s.d	PROPN
ftr-362	2434	4	.	.	PROPN
ftr-362	2434	5	miss	miss	PROPN
ftr-362	2434	6	.	.	PUNCT
ftr-362	2435	1	4/30/10	4/30/10	NUM
ftr-362	2435	2	)	)	PUNCT
ftr-362	2435	3	.	.	PUNCT
ftr-362	2436	1	the	the	DET
ftr-362	2436	2	district	district	NOUN
ftr-362	2436	3	court	court	NOUN
ftr-362	2436	4	upheld	uphold	VERB
ftr-362	2436	5	the	the	DET
ftr-362	2436	6	irs	irs	PROPN
ftr-362	2436	7	recharacterization	recharacterization	NOUN
ftr-362	2436	8	of	of	ADP
ftr-362	2436	9	a	a	DET
ftr-362	2436	10	tax	tax	NOUN
ftr-362	2436	11	shelter	shelter	NOUN
ftr-362	2436	12	strategy	strategy	NOUN
ftr-362	2436	13	involving	involve	VERB
ftr-362	2436	14	kpmg	kpmg	PROPN
ftr-362	2436	15	,	,	PUNCT
ftr-362	2436	16	called	call	VERB
ftr-362	2436	17	the	the	DET
ftr-362	2436	18	family	family	NOUN
ftr-362	2436	19	office	office	NOUN
ftr-362	2436	20	customized	customize	VERB
ftr-362	2436	21	strategy	strategy	NOUN
ftr-362	2436	22	(	(	PUNCT
ftr-362	2436	23	focus	focus	VERB
ftr-362	2436	24	)	)	PUNCT
ftr-362	2436	25	in	in	ADP
ftr-362	2436	26	eleven	eleven	NUM
ftr-362	2436	27	separate	separate	ADJ
ftr-362	2436	28	actions	action	NOUN
ftr-362	2436	29	challenging	challenge	VERB
ftr-362	2436	30	final	final	ADJ
ftr-362	2436	31	partnership	partnership	NOUN
ftr-362	2436	32	administrative	administrative	ADJ
ftr-362	2436	33	adjustments	adjustment	NOUN
ftr-362	2436	34	(	(	PUNCT
ftr-362	2436	35	fpaas	fpaas	NOUN
ftr-362	2436	36	)	)	PUNCT
ftr-362	2436	37	.	.	PUNCT
ftr-362	2437	1	the	the	DET
ftr-362	2437	2	court	court	NOUN
ftr-362	2437	3	agreed	agree	VERB
ftr-362	2437	4	with	with	ADP
ftr-362	2437	5	the	the	DET
ftr-362	2437	6	irs	irs	PROPN
ftr-362	2437	7	that	that	SCONJ
ftr-362	2437	8	the	the	DET
ftr-362	2437	9	transactions	transaction	NOUN
ftr-362	2437	10	were	be	AUX
ftr-362	2437	11	subject	subject	ADJ
ftr-362	2437	12	to	to	ADP
ftr-362	2437	13	recharacterization	recharacterization	NOUN
ftr-362	2437	14	under	under	ADP
ftr-362	2437	15	the	the	DET
ftr-362	2437	16	anti	anti	ADJ
ftr-362	2437	17	abuse	abuse	NOUN
ftr-362	2437	18	rules	rule	NOUN
ftr-362	2437	19	of	of	ADP
ftr-362	2437	20	reg	reg	NOUN
ftr-362	2437	21	.	.	PUNCT
ftr-362	2438	1	§	§	PROPN
ftr-362	2438	2	1.701	1.701	NUM
ftr-362	2438	3	-	-	SYM
ftr-362	2438	4	2	2	NUM
ftr-362	2438	5	.	.	PUNCT
ftr-362	2439	1	the	the	DET
ftr-362	2439	2	tax	tax	NOUN
ftr-362	2439	3	matters	matter	NOUN
ftr-362	2439	4	partner	partner	NOUN
ftr-362	2439	5	in	in	ADP
ftr-362	2439	6	all	all	PRON
ftr-362	2439	7	of	of	ADP
ftr-362	2439	8	the	the	DET
ftr-362	2439	9	proceedings	proceeding	NOUN
ftr-362	2439	10	was	be	AUX
ftr-362	2439	11	james	james	PROPN
ftr-362	2439	12	kelly	kelly	PROPN
ftr-362	2439	13	williams	williams	PROPN
ftr-362	2439	14	who	who	PRON
ftr-362	2439	15	had	have	VERB
ftr-362	2439	16	substantial	substantial	ADJ
ftr-362	2439	17	gains	gain	NOUN
ftr-362	2439	18	in	in	ADP
ftr-362	2439	19	tax	tax	NOUN
ftr-362	2439	20	years	year	NOUN
ftr-362	2439	21	2001	2001	NUM
ftr-362	2439	22	and	and	CCONJ
ftr-362	2439	23	2002	2002	NUM
ftr-362	2439	24	.	.	PUNCT
ftr-362	2440	1	the	the	DET
ftr-362	2440	2	transaction	transaction	NOUN
ftr-362	2440	3	developed	develop	VERB
ftr-362	2440	4	by	by	ADP
ftr-362	2440	5	kpmg	kpmg	PROPN
ftr-362	2440	6	utilized	utilize	VERB
ftr-362	2440	7	a	a	DET
ftr-362	2440	8	multiple	multiple	ADJ
ftr-362	2440	9	tier	tier	NOUN
ftr-362	2440	10	structure	structure	NOUN
ftr-362	2440	11	,	,	PUNCT
ftr-362	2440	12	the	the	DET
ftr-362	2440	13	creation	creation	NOUN
ftr-362	2440	14	of	of	ADP
ftr-362	2440	15	a	a	DET
ftr-362	2440	16	fund	fund	NOUN
ftr-362	2440	17	of	of	ADP
ftr-362	2440	18	funds	funds	PROPN
ftr-362	2440	19	llc	llc	PROPN
ftr-362	2440	20	,	,	PUNCT
ftr-362	2440	21	an	an	DET
ftr-362	2440	22	alternative	alternative	ADJ
ftr-362	2440	23	investment	investment	NOUN
ftr-362	2440	24	fund	fund	NOUN
ftr-362	2440	25	llc	llc	PROPN
ftr-362	2440	26	and	and	CCONJ
ftr-362	2440	27	a	a	DET
ftr-362	2440	28	third	third	ADJ
ftr-362	2440	29	tier	tier	NOUN
ftr-362	2440	30	llc	llc	PROPN
ftr-362	2440	31	that	that	PRON
ftr-362	2440	32	invested	invest	VERB
ftr-362	2440	33	in	in	ADP
ftr-362	2440	34	collared	collared	ADJ
ftr-362	2440	35	long	long	ADJ
ftr-362	2440	36	and	and	CCONJ
ftr-362	2440	37	short	short	ADJ
ftr-362	2440	38	currency	currency	NOUN
ftr-362	2440	39	futures	future	NOUN
ftr-362	2440	40	with	with	ADP
ftr-362	2440	41	credit	credit	NOUN
ftr-362	2440	42	suisse	suisse	PROPN
ftr-362	2440	43	first	first	PROPN
ftr-362	2440	44	boston	boston	PROPN
ftr-362	2440	45	.	.	PUNCT
ftr-362	2441	1	gains	gain	NOUN
ftr-362	2441	2	on	on	ADP
ftr-362	2441	3	long	long	ADJ
ftr-362	2441	4	positions	position	NOUN
ftr-362	2441	5	were	be	AUX
ftr-362	2441	6	invested	invest	VERB
ftr-362	2441	7	in	in	ADP
ftr-362	2441	8	cds	cd	NOUN
ftr-362	2441	9	with	with	ADP
ftr-362	2441	10	credit	credit	NOUN
ftr-362	2441	11	suisse	suisse	NOUN
ftr-362	2441	12	,	,	PUNCT
ftr-362	2441	13	suspended	suspend	VERB
ftr-362	2441	14	losses	loss	NOUN
ftr-362	2441	15	on	on	ADP
ftr-362	2441	16	short	short	ADJ
ftr-362	2441	17	positions	position	NOUN
ftr-362	2441	18	remained	remain	VERB
ftr-362	2441	19	in	in	ADP
ftr-362	2441	20	the	the	DET
ftr-362	2441	21	investment	investment	NOUN
ftr-362	2441	22	funds	fund	NOUN
ftr-362	2441	23	.	.	PUNCT
ftr-362	2442	1	the	the	DET
ftr-362	2442	2	tax	tax	NOUN
ftr-362	2442	3	shelter	shelter	NOUN
ftr-362	2442	4	investor	investor	NOUN
ftr-362	2442	5	then	then	ADV
ftr-362	2442	6	purchased	purchase	VERB
ftr-362	2442	7	the	the	DET
ftr-362	2442	8	funds	fund	NOUN
ftr-362	2442	9	to	to	PART
ftr-362	2442	10	acquire	acquire	VERB
ftr-362	2442	11	the	the	DET
ftr-362	2442	12	suspended	suspend	VERB
ftr-362	2442	13	losses	loss	NOUN
ftr-362	2442	14	with	with	ADP
ftr-362	2442	15	a	a	DET
ftr-362	2442	16	capital	capital	NOUN
ftr-362	2442	17	contribution	contribution	NOUN
ftr-362	2442	18	,	,	PUNCT
ftr-362	2442	19	in	in	ADP
ftr-362	2442	20	the	the	DET
ftr-362	2442	21	form	form	NOUN
ftr-362	2442	22	of	of	ADP
ftr-362	2442	23	debt	debt	NOUN
ftr-362	2442	24	guarantees	guarantee	NOUN
ftr-362	2442	25	with	with	ADP
ftr-362	2442	26	credit	credit	NOUN
ftr-362	2442	27	suisse	suisse	NOUN
ftr-362	2442	28	,	,	PUNCT
ftr-362	2442	29	to	to	PART
ftr-362	2442	30	establish	establish	VERB
ftr-362	2442	31	basis	basis	NOUN
ftr-362	2442	32	.	.	PUNCT
ftr-362	2443	1	the	the	DET
ftr-362	2443	2	transaction	transaction	NOUN
ftr-362	2443	3	was	be	AUX
ftr-362	2443	4	blessed	bless	VERB
ftr-362	2443	5	with	with	ADP
ftr-362	2443	6	opinions	opinion	NOUN
ftr-362	2443	7	from	from	ADP
ftr-362	2443	8	the	the	DET
ftr-362	2443	9	arnold	arnold	PROPN
ftr-362	2443	10	&	&	CCONJ
ftr-362	2443	11	porter	porter	PROPN
ftr-362	2443	12	firm	firm	PROPN
ftr-362	2443	13	.	.	PUNCT
ftr-362	2444	1	the	the	DET
ftr-362	2444	2	court	court	NOUN
ftr-362	2444	3	recognized	recognize	VERB
ftr-362	2444	4	these	these	DET
ftr-362	2444	5	transactions	transaction	NOUN
ftr-362	2444	6	as	as	ADP
ftr-362	2444	7	artificial	artificial	ADJ
ftr-362	2444	8	high	high	ADJ
ftr-362	2444	9	basis	basis	NOUN
ftr-362	2444	10	transactions	transaction	NOUN
ftr-362	2444	11	described	describe	VERB
ftr-362	2444	12	in	in	ADP
ftr-362	2444	13	notice	notice	NOUN
ftr-362	2444	14	2000	2000	NUM
ftr-362	2444	15	-	-	SYM
ftr-362	2444	16	44	44	NUM
ftr-362	2444	17	,	,	PUNCT
ftr-362	2444	18	2000	2000	NUM
ftr-362	2444	19	-	-	SYM
ftr-362	2444	20	36	36	NUM
ftr-362	2444	21	i.r.b	i.r.b	NOUN
ftr-362	2444	22	.	.	PUNCT
ftr-362	2445	1	255	255	NUM
ftr-362	2446	1	(	(	PUNCT
ftr-362	2446	2	boss	boss	NOUN
ftr-362	2446	3	and	and	CCONJ
ftr-362	2446	4	son	son	NOUN
ftr-362	2446	5	of	of	ADP
ftr-362	2446	6	boss	boss	NOUN
ftr-362	2446	7	type	type	NOUN
ftr-362	2446	8	transactions	transaction	NOUN
ftr-362	2446	9	)	)	PUNCT
ftr-362	2446	10	.	.	PUNCT
ftr-362	2447	1	while	while	SCONJ
ftr-362	2447	2	noting	note	VERB
ftr-362	2447	3	that	that	SCONJ
ftr-362	2447	4	the	the	DET
ftr-362	2447	5	boss	boss	NOUN
ftr-362	2447	6	type	type	NOUN
ftr-362	2447	7	transactions	transaction	NOUN
ftr-362	2447	8	had	have	AUX
ftr-362	2447	9	been	be	AUX
ftr-362	2447	10	challenged	challenge	VERB
ftr-362	2447	11	by	by	ADP
ftr-362	2447	12	the	the	DET
ftr-362	2447	13	irs	irs	PROPN
ftr-362	2447	14	,	,	PUNCT
ftr-362	2447	15	the	the	DET
ftr-362	2447	16	court	court	NOUN
ftr-362	2447	17	also	also	ADV
ftr-362	2447	18	indicated	indicate	VERB
ftr-362	2447	19	that	that	SCONJ
ftr-362	2447	20	kpmg	kpmg	PROPN
ftr-362	2447	21	hoped	hope	VERB
ftr-362	2447	22	that	that	SCONJ
ftr-362	2447	23	the	the	DET
ftr-362	2447	24	focus	focus	NOUN
ftr-362	2447	25	strategy	strategy	NOUN
ftr-362	2447	26	was	be	AUX
ftr-362	2447	27	structured	structure	VERB
ftr-362	2447	28	in	in	ADP
ftr-362	2447	29	a	a	DET
ftr-362	2447	30	way	way	NOUN
ftr-362	2447	31	that	that	PRON
ftr-362	2447	32	would	would	AUX
ftr-362	2447	33	avoid	avoid	VERB
ftr-362	2447	34	irs	irs	PROPN
ftr-362	2447	35	scrutiny	scrutiny	NOUN
ftr-362	2447	36	and	and	CCONJ
ftr-362	2447	37	did	do	AUX
ftr-362	2447	38	not	not	PART
ftr-362	2447	39	register	register	VERB
ftr-362	2447	40	the	the	DET
ftr-362	2447	41	deal	deal	NOUN
ftr-362	2447	42	as	as	ADP
ftr-362	2447	43	an	an	DET
ftr-362	2447	44	abusive	abusive	ADJ
ftr-362	2447	45	tax	tax	NOUN
ftr-362	2447	46	shelter	shelter	NOUN
ftr-362	2447	47	.	.	PUNCT
ftr-362	2448	1	the	the	DET
ftr-362	2448	2	court	court	NOUN
ftr-362	2448	3	found	find	VERB
ftr-362	2448	4	that	that	SCONJ
ftr-362	2448	5	“	"	PUNCT
ftr-362	2448	6	the	the	DET
ftr-362	2448	7	central	central	ADJ
ftr-362	2448	8	point	point	NOUN
ftr-362	2448	9	in	in	ADP
ftr-362	2448	10	2001	2001	NUM
ftr-362	2448	11	of	of	ADP
ftr-362	2448	12	following	follow	VERB
ftr-362	2448	13	the	the	DET
ftr-362	2448	14	strategy	strategy	NOUN
ftr-362	2448	15	being	be	AUX
ftr-362	2448	16	promoted	promote	VERB
ftr-362	2448	17	by	by	ADP
ftr-362	2448	18	kpmg	kpmg	PROPN
ftr-362	2448	19	was	be	AUX
ftr-362	2448	20	to	to	PART
ftr-362	2448	21	ameliorate	ameliorate	VERB
ftr-362	2448	22	williams	william	NOUN
ftr-362	2448	23	’	'	PUNCT
ftr-362	2448	24	tax	tax	NOUN
ftr-362	2448	25	situation	situation	NOUN
ftr-362	2448	26	,	,	PUNCT
ftr-362	2448	27	regardless	regardless	ADV
ftr-362	2448	28	of	of	ADP
ftr-362	2448	29	williams	williams	PROPN
ftr-362	2448	30	’	'	PUNCT
ftr-362	2448	31	investment	investment	NOUN
ftr-362	2448	32	activity	activity	NOUN
ftr-362	2448	33	.	.	PUNCT
ftr-362	2448	34	”	"	PUNCT
ftr-362	2449	1	after	after	ADP
ftr-362	2449	2	a	a	DET
ftr-362	2449	3	lengthy	lengthy	ADJ
ftr-362	2449	4	analysis	analysis	NOUN
ftr-362	2449	5	of	of	ADP
ftr-362	2449	6	economic	economic	ADJ
ftr-362	2449	7	substance	substance	NOUN
ftr-362	2449	8	cases	case	NOUN
ftr-362	2449	9	,	,	PUNCT
ftr-362	2449	10	the	the	DET
ftr-362	2449	11	court	court	NOUN
ftr-362	2449	12	stated	state	VERB
ftr-362	2449	13	that	that	SCONJ
ftr-362	2449	14	“	"	PUNCT
ftr-362	2449	15	the	the	DET
ftr-362	2449	16	focus	focus	NOUN
ftr-362	2449	17	steps	step	NOUN
ftr-362	2449	18	were	be	AUX
ftr-362	2449	19	a	a	DET
ftr-362	2449	20	series	series	NOUN
ftr-362	2449	21	of	of	ADP
ftr-362	2449	22	2011	2011	NUM
ftr-362	2449	23	]	]	PUNCT
ftr-362	2449	24	recent	recent	ADJ
ftr-362	2449	25	developments	development	NOUN
ftr-362	2449	26	in	in	ADP
ftr-362	2449	27	federal	federal	ADJ
ftr-362	2449	28	income	income	NOUN
ftr-362	2449	29	taxation	taxation	NOUN
ftr-362	2449	30	685	685	NUM
ftr-362	2449	31	transactions	transaction	NOUN
ftr-362	2449	32	lacking	lack	VERB
ftr-362	2449	33	economic	economic	ADJ
ftr-362	2449	34	substance	substance	NOUN
ftr-362	2449	35	and	and	CCONJ
ftr-362	2449	36	comprising	comprise	VERB
ftr-362	2449	37	an	an	DET
ftr-362	2449	38	abusive	abusive	ADJ
ftr-362	2449	39	tax	tax	NOUN
ftr-362	2449	40	shelter	shelter	NOUN
ftr-362	2449	41	designed	design	VERB
ftr-362	2449	42	to	to	PART
ftr-362	2449	43	permit	permit	VERB
ftr-362	2449	44	an	an	DET
ftr-362	2449	45	investor	investor	NOUN
ftr-362	2449	46	such	such	ADJ
ftr-362	2449	47	as	as	ADP
ftr-362	2449	48	james	james	PROPN
ftr-362	2449	49	kelley	kelley	PROPN
ftr-362	2449	50	williams	williams	PROPN
ftr-362	2449	51	to	to	PART
ftr-362	2449	52	purchase	purchase	VERB
ftr-362	2449	53	losses	loss	NOUN
ftr-362	2449	54	embedded	embed	VERB
ftr-362	2449	55	in	in	ADP
ftr-362	2449	56	a	a	DET
ftr-362	2449	57	tiered	tiere	VERB
ftr-362	2449	58	partnership	partnership	NOUN
ftr-362	2449	59	structure	structure	NOUN
ftr-362	2449	60	and	and	CCONJ
ftr-362	2449	61	to	to	PART
ftr-362	2449	62	reduce	reduce	VERB
ftr-362	2449	63	substantially	substantially	ADV
ftr-362	2449	64	,	,	PUNCT
ftr-362	2449	65	if	if	SCONJ
ftr-362	2449	66	not	not	PART
ftr-362	2449	67	entirely	entirely	ADV
ftr-362	2449	68	,	,	PUNCT
ftr-362	2449	69	his	his	PRON
ftr-362	2449	70	federal	federal	ADJ
ftr-362	2449	71	tax	tax	NOUN
ftr-362	2449	72	liability	liability	NOUN
ftr-362	2449	73	for	for	ADP
ftr-362	2449	74	the	the	DET
ftr-362	2449	75	2001	2001	NUM
ftr-362	2449	76	tax	tax	NOUN
ftr-362	2449	77	year	year	NOUN
ftr-362	2449	78	in	in	ADP
ftr-362	2449	79	a	a	DET
ftr-362	2449	80	manner	manner	NOUN
ftr-362	2449	81	inconsistent	inconsistent	ADJ
ftr-362	2449	82	with	with	ADP
ftr-362	2449	83	the	the	DET
ftr-362	2449	84	intent	intent	NOUN
ftr-362	2449	85	of	of	ADP
ftr-362	2449	86	subchapter	subchapter	NOUN
ftr-362	2449	87	k.	k.	PROPN
ftr-362	2449	88	”	"	PUNCT
ftr-362	2449	89	the	the	DET
ftr-362	2449	90	court	court	NOUN
ftr-362	2449	91	also	also	ADV
ftr-362	2449	92	refused	refuse	VERB
ftr-362	2449	93	to	to	PART
ftr-362	2449	94	conflate	conflate	VERB
ftr-362	2449	95	the	the	DET
ftr-362	2449	96	focus	focus	NOUN
ftr-362	2449	97	generated	generate	VERB
ftr-362	2449	98	losses	loss	NOUN
ftr-362	2449	99	with	with	ADP
ftr-362	2449	100	subsequent	subsequent	ADJ
ftr-362	2449	101	successful	successful	ADJ
ftr-362	2449	102	investments	investment	NOUN
ftr-362	2449	103	with	with	ADP
ftr-362	2449	104	the	the	DET
ftr-362	2449	105	hedge	hedge	NOUN
ftr-362	2449	106	fund	fund	NOUN
ftr-362	2449	107	,	,	PUNCT
ftr-362	2449	108	the	the	DET
ftr-362	2449	109	ncr	ncr	PROPN
ftr-362	2449	110	bricolage	bricolage	NOUN
ftr-362	2449	111	companies	company	NOUN
ftr-362	2449	112	,	,	PUNCT
ftr-362	2449	113	that	that	PRON
ftr-362	2449	114	managed	manage	VERB
ftr-362	2449	115	the	the	DET
ftr-362	2449	116	investments	investment	NOUN
ftr-362	2449	117	.	.	PUNCT
ftr-362	2450	1	thus	thus	ADV
ftr-362	2450	2	,	,	PUNCT
ftr-362	2450	3	the	the	DET
ftr-362	2450	4	court	court	NOUN
ftr-362	2450	5	held	hold	VERB
ftr-362	2450	6	that	that	SCONJ
ftr-362	2450	7	the	the	DET
ftr-362	2450	8	irs	irs	PROPN
ftr-362	2450	9	appropriately	appropriately	ADV
ftr-362	2450	10	recast	recast	VERB
ftr-362	2450	11	the	the	DET
ftr-362	2450	12	transaction	transaction	NOUN
ftr-362	2450	13	under	under	ADP
ftr-362	2450	14	reg	reg	NOUN
ftr-362	2450	15	.	.	PUNCT
ftr-362	2451	1	§	§	PROPN
ftr-362	2451	2	1.701	1.701	NUM
ftr-362	2451	3	-	-	SYM
ftr-362	2451	4	2	2	NUM
ftr-362	2451	5	to	to	PART
ftr-362	2451	6	deny	deny	VERB
ftr-362	2451	7	the	the	DET
ftr-362	2451	8	losses	loss	NOUN
ftr-362	2451	9	.	.	PUNCT
ftr-362	2452	1	with	with	ADP
ftr-362	2452	2	regard	regard	NOUN
ftr-362	2452	3	to	to	ADP
ftr-362	2452	4	the	the	DET
ftr-362	2452	5	irs	irs	PROPN
ftr-362	2452	6	assertion	assertion	NOUN
ftr-362	2452	7	of	of	ADP
ftr-362	2452	8	penalties	penalty	NOUN
ftr-362	2452	9	,	,	PUNCT
ftr-362	2452	10	the	the	DET
ftr-362	2452	11	court	court	NOUN
ftr-362	2452	12	held	hold	VERB
ftr-362	2452	13	that	that	SCONJ
ftr-362	2452	14	james	james	PROPN
ftr-362	2452	15	kelly	kelly	PROPN
ftr-362	2452	16	williams	williams	PROPN
ftr-362	2452	17	was	be	AUX
ftr-362	2452	18	required	require	VERB
ftr-362	2452	19	to	to	PART
ftr-362	2452	20	raise	raise	VERB
ftr-362	2452	21	any	any	DET
ftr-362	2452	22	reasonable	reasonable	ADJ
ftr-362	2452	23	cause	cause	NOUN
ftr-362	2452	24	and	and	CCONJ
ftr-362	2452	25	good	good	ADJ
ftr-362	2452	26	faith	faith	NOUN
ftr-362	2452	27	defenses	defense	NOUN
ftr-362	2452	28	in	in	ADP
ftr-362	2452	29	a	a	DET
ftr-362	2452	30	separate	separate	ADJ
ftr-362	2452	31	partner	partner	NOUN
ftr-362	2452	32	level	level	NOUN
ftr-362	2452	33	refund	refund	NOUN
ftr-362	2452	34	action	action	NOUN
ftr-362	2452	35	.	.	PUNCT
ftr-362	2453	1	the	the	DET
ftr-362	2453	2	court	court	NOUN
ftr-362	2453	3	sustained	sustain	VERB
ftr-362	2453	4	imposition	imposition	NOUN
ftr-362	2453	5	of	of	ADP
ftr-362	2453	6	20	20	NUM
ftr-362	2453	7	percent	percent	NOUN
ftr-362	2453	8	understatement	understatement	NOUN
ftr-362	2453	9	of	of	ADP
ftr-362	2453	10	income	income	NOUN
ftr-362	2453	11	and	and	CCONJ
ftr-362	2453	12	20	20	NUM
ftr-362	2453	13	percent	percent	NOUN
ftr-362	2453	14	negligence	negligence	NOUN
ftr-362	2453	15	penalties	penalty	NOUN
ftr-362	2453	16	(	(	PUNCT
ftr-362	2453	17	which	which	PRON
ftr-362	2453	18	are	be	AUX
ftr-362	2453	19	not	not	PART
ftr-362	2453	20	stacked	stack	VERB
ftr-362	2453	21	)	)	PUNCT
ftr-362	2453	22	on	on	ADP
ftr-362	2453	23	the	the	DET
ftr-362	2453	24	partnerships	partnership	NOUN
ftr-362	2453	25	and	and	CCONJ
ftr-362	2453	26	rejected	reject	VERB
ftr-362	2453	27	the	the	DET
ftr-362	2453	28	partnerships	partnership	NOUN
ftr-362	2453	29	’	'	PUNCT
ftr-362	2453	30	assertions	assertion	NOUN
ftr-362	2453	31	that	that	SCONJ
ftr-362	2453	32	the	the	DET
ftr-362	2453	33	focus	focus	NOUN
ftr-362	2453	34	positions	position	NOUN
ftr-362	2453	35	were	be	AUX
ftr-362	2453	36	supported	support	VERB
ftr-362	2453	37	by	by	ADP
ftr-362	2453	38	substantial	substantial	ADJ
ftr-362	2453	39	authority	authority	NOUN
ftr-362	2453	40	and	and	CCONJ
ftr-362	2453	41	that	that	SCONJ
ftr-362	2453	42	the	the	DET
ftr-362	2453	43	partnerships	partnership	NOUN
ftr-362	2453	44	could	could	AUX
ftr-362	2453	45	have	have	AUX
ftr-362	2453	46	reasonably	reasonably	ADV
ftr-362	2453	47	relied	rely	VERB
ftr-362	2453	48	on	on	ADP
ftr-362	2453	49	the	the	DET
ftr-362	2453	50	advice	advice	NOUN
ftr-362	2453	51	of	of	ADP
ftr-362	2453	52	professionals	professional	NOUN
ftr-362	2453	53	.	.	PUNCT
ftr-362	2454	1	a.	a.	PROPN
ftr-362	2454	2	different	different	ADJ
ftr-362	2454	3	district	district	NOUN
ftr-362	2454	4	court	court	NOUN
ftr-362	2454	5	,	,	PUNCT
ftr-362	2454	6	same	same	ADJ
ftr-362	2454	7	result	result	NOUN
ftr-362	2454	8	.	.	PUNCT
ftr-362	2455	1	fidelity	fidelity	PROPN
ftr-362	2455	2	international	international	PROPN
ftr-362	2455	3	currency	currency	PROPN
ftr-362	2455	4	advisor	advisor	NOUN
ftr-362	2455	5	a	a	DET
ftr-362	2455	6	fund	fund	NOUN
ftr-362	2455	7	,	,	PUNCT
ftr-362	2455	8	llc	llc	PROPN
ftr-362	2455	9	v.	v.	PROPN
ftr-362	2455	10	united	united	PROPN
ftr-362	2455	11	states	states	PROPN
ftr-362	2455	12	,	,	PUNCT
ftr-362	2455	13	105	105	NUM
ftr-362	2455	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2455	15	2010	2010	NUM
ftr-362	2455	16	-	-	SYM
ftr-362	2455	17	2403	2403	NUM
ftr-362	2455	18	(	(	PUNCT
ftr-362	2455	19	d.	d.	PROPN
ftr-362	2455	20	mass	mass	PROPN
ftr-362	2455	21	.	.	PUNCT
ftr-362	2456	1	5/17/10	5/17/10	NUM
ftr-362	2456	2	)	)	PUNCT
ftr-362	2456	3	.	.	PUNCT
ftr-362	2457	1	richard	richard	PROPN
ftr-362	2457	2	egan	egan	PROPN
ftr-362	2457	3	(	(	PUNCT
ftr-362	2457	4	a	a	DET
ftr-362	2457	5	former	former	ADJ
ftr-362	2457	6	ambassador	ambassador	NOUN
ftr-362	2457	7	to	to	ADP
ftr-362	2457	8	ireland	ireland	PROPN
ftr-362	2457	9	)	)	PUNCT
ftr-362	2457	10	was	be	AUX
ftr-362	2457	11	one	one	NUM
ftr-362	2457	12	of	of	ADP
ftr-362	2457	13	the	the	DET
ftr-362	2457	14	founders	founder	NOUN
ftr-362	2457	15	of	of	ADP
ftr-362	2457	16	emc	emc	PROPN
ftr-362	2457	17	corporation	corporation	NOUN
ftr-362	2457	18	,	,	PUNCT
ftr-362	2457	19	a	a	DET
ftr-362	2457	20	large	large	ADJ
ftr-362	2457	21	publically	publically	ADV
ftr-362	2457	22	traded	trade	VERB
ftr-362	2457	23	entity	entity	NOUN
ftr-362	2457	24	that	that	PRON
ftr-362	2457	25	developed	develop	VERB
ftr-362	2457	26	computer	computer	NOUN
ftr-362	2457	27	storage	storage	NOUN
ftr-362	2457	28	devices	device	NOUN
ftr-362	2457	29	.	.	PUNCT
ftr-362	2458	1	in	in	ADP
ftr-362	2458	2	order	order	NOUN
ftr-362	2458	3	to	to	PART
ftr-362	2458	4	avoid	avoid	VERB
ftr-362	2458	5	tax	tax	NOUN
ftr-362	2458	6	on	on	ADP
ftr-362	2458	7	$	$	SYM
ftr-362	2458	8	200	200	NUM
ftr-362	2458	9	million	million	NUM
ftr-362	2458	10	capital	capital	NOUN
ftr-362	2458	11	gain	gain	NOUN
ftr-362	2458	12	resulting	result	VERB
ftr-362	2458	13	from	from	ADP
ftr-362	2458	14	sales	sale	NOUN
ftr-362	2458	15	of	of	ADP
ftr-362	2458	16	emc	emc	PROPN
ftr-362	2458	17	stock	stock	NOUN
ftr-362	2458	18	,	,	PUNCT
ftr-362	2458	19	egan	egan	PROPN
ftr-362	2458	20	entered	enter	VERB
ftr-362	2458	21	into	into	ADP
ftr-362	2458	22	paired	pair	VERB
ftr-362	2458	23	options	option	NOUN
ftr-362	2458	24	arrangements	arrangement	NOUN
ftr-362	2458	25	through	through	ADP
ftr-362	2458	26	partnership	partnership	NOUN
ftr-362	2458	27	investments	investment	NOUN
ftr-362	2458	28	devised	devise	VERB
ftr-362	2458	29	by	by	ADP
ftr-362	2458	30	kpmg	kpmg	PROPN
ftr-362	2458	31	,	,	PUNCT
ftr-362	2458	32	with	with	ADP
ftr-362	2458	33	opinions	opinion	NOUN
ftr-362	2458	34	from	from	ADP
ftr-362	2458	35	sidley	sidley	NOUN
ftr-362	2458	36	,	,	PUNCT
ftr-362	2458	37	austin	austin	PROPN
ftr-362	2458	38	,	,	PUNCT
ftr-362	2458	39	brown	brown	PROPN
ftr-362	2458	40	&	&	CCONJ
ftr-362	2458	41	wood	wood	PROPN
ftr-362	2458	42	,	,	PUNCT
ftr-362	2458	43	with	with	ADP
ftr-362	2458	44	fidelity	fidelity	PROPN
ftr-362	2458	45	international	international	PROPN
ftr-362	2458	46	currency	currency	NOUN
ftr-362	2458	47	advisors	advisor	NOUN
ftr-362	2458	48	and	and	CCONJ
ftr-362	2458	49	fidelity	fidelity	PROPN
ftr-362	2458	50	high	high	PROPN
ftr-362	2458	51	tech	tech	PROPN
ftr-362	2458	52	advisor	advisor	NOUN
ftr-362	2458	53	a	a	DET
ftr-362	2458	54	fund	fund	NOUN
ftr-362	2458	55	as	as	ADP
ftr-362	2458	56	general	general	ADJ
ftr-362	2458	57	partners	partner	NOUN
ftr-362	2458	58	(	(	PUNCT
ftr-362	2458	59	son	son	NOUN
ftr-362	2458	60	-	-	PUNCT
ftr-362	2458	61	of	of	ADP
ftr-362	2458	62	boss	boss	NOUN
ftr-362	2458	63	type	type	NOUN
ftr-362	2458	64	transactions	transaction	NOUN
ftr-362	2458	65	)	)	PUNCT
ftr-362	2458	66	,	,	PUNCT
ftr-362	2458	67	and	and	CCONJ
ftr-362	2458	68	a	a	DET
ftr-362	2458	69	separate	separate	ADJ
ftr-362	2458	70	transaction	transaction	NOUN
ftr-362	2458	71	designed	design	VERB
ftr-362	2458	72	to	to	PART
ftr-362	2458	73	offset	offset	VERB
ftr-362	2458	74	ordinary	ordinary	ADJ
ftr-362	2458	75	gains	gain	NOUN
ftr-362	2458	76	described	describe	VERB
ftr-362	2458	77	as	as	ADP
ftr-362	2458	78	a	a	DET
ftr-362	2458	79	financial	financial	ADJ
ftr-362	2458	80	derivatives	derivative	NOUN
ftr-362	2458	81	strategy	strategy	NOUN
ftr-362	2458	82	designed	design	VERB
ftr-362	2458	83	to	to	PART
ftr-362	2458	84	generate	generate	VERB
ftr-362	2458	85	u.s	u.s	PROPN
ftr-362	2458	86	.	.	PROPN
ftr-362	2458	87	losses	loss	NOUN
ftr-362	2458	88	offset	offset	VERB
ftr-362	2458	89	with	with	ADP
ftr-362	2458	90	offshore	offshore	ADJ
ftr-362	2458	91	gains	gain	NOUN
ftr-362	2458	92	attributed	attribute	VERB
ftr-362	2458	93	to	to	ADP
ftr-362	2458	94	a	a	DET
ftr-362	2458	95	non	non	ADJ
ftr-362	2458	96	-	-	ADJ
ftr-362	2458	97	us	us	ADJ
ftr-362	2458	98	taxpayer	taxpayer	NOUN
ftr-362	2458	99	.	.	PUNCT
ftr-362	2459	1	in	in	ADP
ftr-362	2459	2	an	an	DET
ftr-362	2459	3	opinion	opinion	NOUN
ftr-362	2459	4	in	in	ADP
ftr-362	2459	5	excess	excess	NOUN
ftr-362	2459	6	of	of	ADP
ftr-362	2459	7	350	350	NUM
ftr-362	2459	8	pages	page	NOUN
ftr-362	2459	9	,	,	PUNCT
ftr-362	2459	10	finding	find	VERB
ftr-362	2459	11	that	that	SCONJ
ftr-362	2459	12	the	the	DET
ftr-362	2459	13	transactions	transaction	NOUN
ftr-362	2459	14	were	be	AUX
ftr-362	2459	15	shams	sham	NOUN
ftr-362	2459	16	lacking	lack	VERB
ftr-362	2459	17	economic	economic	ADJ
ftr-362	2459	18	substance	substance	NOUN
ftr-362	2459	19	the	the	DET
ftr-362	2459	20	court	court	NOUN
ftr-362	2459	21	(	(	PUNCT
ftr-362	2459	22	judge	judge	PROPN
ftr-362	2459	23	saylor	saylor	PROPN
ftr-362	2459	24	)	)	PUNCT
ftr-362	2459	25	described	describe	VERB
ftr-362	2459	26	the	the	DET
ftr-362	2459	27	transactions	transaction	NOUN
ftr-362	2459	28	as	as	ADP
ftr-362	2459	29	“	"	PUNCT
ftr-362	2459	30	entirely	entirely	ADV
ftr-362	2459	31	irrational	irrational	ADJ
ftr-362	2459	32	;	;	PUNCT
ftr-362	2459	33	they	they	PRON
ftr-362	2459	34	were	be	AUX
ftr-362	2459	35	unnecessarily	unnecessarily	ADV
ftr-362	2459	36	and	and	CCONJ
ftr-362	2459	37	extravagantly	extravagantly	ADV
ftr-362	2459	38	expensive	expensive	ADJ
ftr-362	2459	39	,	,	PUNCT
ftr-362	2459	40	and	and	CCONJ
ftr-362	2459	41	did	do	AUX
ftr-362	2459	42	not	not	PART
ftr-362	2459	43	hedge	hedge	VERB
ftr-362	2459	44	the	the	DET
ftr-362	2459	45	purported	purport	VERB
ftr-362	2459	46	risks	risk	NOUN
ftr-362	2459	47	effectively	effectively	ADV
ftr-362	2459	48	(	(	PUNCT
ftr-362	2459	49	or	or	CCONJ
ftr-362	2459	50	at	at	ADV
ftr-362	2459	51	all	all	ADV
ftr-362	2459	52	)	)	PUNCT
ftr-362	2459	53	.	.	PUNCT
ftr-362	2459	54	.	.	PUNCT
ftr-362	2459	55	.	.	PUNCT
ftr-362	2459	56	.	.	PUNCT
ftr-362	2460	1	the	the	DET
ftr-362	2460	2	transactions	transaction	NOUN
ftr-362	2460	3	were	be	AUX
ftr-362	2460	4	designed	design	VERB
ftr-362	2460	5	and	and	CCONJ
ftr-362	2460	6	intended	intend	VERB
ftr-362	2460	7	to	to	PART
ftr-362	2460	8	lose	lose	VERB
ftr-362	2460	9	money	money	NOUN
ftr-362	2460	10	,	,	PUNCT
ftr-362	2460	11	and	and	CCONJ
ftr-362	2460	12	in	in	ADP
ftr-362	2460	13	fact	fact	NOUN
ftr-362	2460	14	did	do	VERB
ftr-362	2460	15	so	so	ADV
ftr-362	2460	16	.	.	PUNCT
ftr-362	2460	17	”	"	PUNCT
ftr-362	2461	1	with	with	ADP
ftr-362	2461	2	respect	respect	NOUN
ftr-362	2461	3	to	to	ADP
ftr-362	2461	4	the	the	DET
ftr-362	2461	5	taxpayer	taxpayer	NOUN
ftr-362	2461	6	’s	’s	PART
ftr-362	2461	7	argument	argument	NOUN
ftr-362	2461	8	that	that	SCONJ
ftr-362	2461	9	§	§	PROPN
ftr-362	2461	10	752	752	NUM
ftr-362	2461	11	allowed	allow	VERB
ftr-362	2461	12	a	a	DET
ftr-362	2461	13	basis	basis	NOUN
ftr-362	2461	14	increase	increase	NOUN
ftr-362	2461	15	for	for	ADP
ftr-362	2461	16	the	the	DET
ftr-362	2461	17	long	long	ADJ
ftr-362	2461	18	option	option	NOUN
ftr-362	2461	19	positions	position	NOUN
ftr-362	2461	20	while	while	SCONJ
ftr-362	2461	21	not	not	PART
ftr-362	2461	22	treating	treat	VERB
ftr-362	2461	23	the	the	DET
ftr-362	2461	24	short	short	ADJ
ftr-362	2461	25	positions	position	NOUN
ftr-362	2461	26	as	as	ADP
ftr-362	2461	27	liabilities	liability	NOUN
ftr-362	2461	28	,	,	PUNCT
ftr-362	2461	29	the	the	DET
ftr-362	2461	30	court	court	NOUN
ftr-362	2461	31	stated	state	VERB
ftr-362	2461	32	that	that	SCONJ
ftr-362	2461	33	,	,	PUNCT
ftr-362	2461	34	“	"	PUNCT
ftr-362	2461	35	if	if	SCONJ
ftr-362	2461	36	the	the	DET
ftr-362	2461	37	tax	tax	NOUN
ftr-362	2461	38	system	system	NOUN
ftr-362	2461	39	depended	depend	VERB
ftr-362	2461	40	entirely	entirely	ADV
ftr-362	2461	41	on	on	ADP
ftr-362	2461	42	form	form	NOUN
ftr-362	2461	43	over	over	ADP
ftr-362	2461	44	substance	substance	NOUN
ftr-362	2461	45	,	,	PUNCT
ftr-362	2461	46	the	the	DET
ftr-362	2461	47	argument	argument	NOUN
ftr-362	2461	48	might	might	AUX
ftr-362	2461	49	well	well	ADV
ftr-362	2461	50	pass	pass	VERB
ftr-362	2461	51	muster	muster	ADJ
ftr-362	2461	52	.	.	PUNCT
ftr-362	2462	1	but	but	CCONJ
ftr-362	2462	2	tax	tax	NOUN
ftr-362	2462	3	liabilities	liability	NOUN
ftr-362	2462	4	are	be	AUX
ftr-362	2462	5	not	not	PART
ftr-362	2462	6	so	so	ADV
ftr-362	2462	7	easy	easy	ADJ
ftr-362	2462	8	to	to	PART
ftr-362	2462	9	dodge	dodge	VERB
ftr-362	2462	10	.	.	PUNCT
ftr-362	2463	1	it	it	PRON
ftr-362	2463	2	would	would	AUX
ftr-362	2463	3	be	be	AUX
ftr-362	2463	4	absurd	absurd	ADJ
ftr-362	2463	5	to	to	PART
ftr-362	2463	6	consider	consider	VERB
ftr-362	2463	7	offsetting	offset	VERB
ftr-362	2463	8	options	option	NOUN
ftr-362	2463	9	–	–	PUNCT
ftr-362	2463	10	purchased	purchase	VERB
ftr-362	2463	11	and	and	CCONJ
ftr-362	2463	12	sold	sell	VERB
ftr-362	2463	13	at	at	ADP
ftr-362	2463	14	the	the	DET
ftr-362	2463	15	same	same	ADJ
ftr-362	2463	16	time	time	NOUN
ftr-362	2463	17	,	,	PUNCT
ftr-362	2463	18	and	and	CCONJ
ftr-362	2463	19	with	with	ADP
ftr-362	2463	20	the	the	DET
ftr-362	2463	21	same	same	ADJ
ftr-362	2463	22	counterparties	counterpartie	NOUN
ftr-362	2463	23	–	–	PUNCT
ftr-362	2463	24	as	as	ADP
ftr-362	2463	25	separate	separate	ADJ
ftr-362	2463	26	items	item	NOUN
ftr-362	2463	27	,	,	PUNCT
ftr-362	2463	28	and	and	CCONJ
ftr-362	2463	29	to	to	PART
ftr-362	2463	30	act	act	VERB
ftr-362	2463	31	as	as	SCONJ
ftr-362	2463	32	if	if	SCONJ
ftr-362	2463	33	the	the	DET
ftr-362	2463	34	one	one	NUM
ftr-362	2463	35	item	item	NOUN
ftr-362	2463	36	existed	exist	VERB
ftr-362	2463	37	and	and	CCONJ
ftr-362	2463	38	the	the	DET
ftr-362	2463	39	other	other	ADJ
ftr-362	2463	40	did	do	VERB
ftr-362	2463	41	not	not	PART
ftr-362	2463	42	.	.	PUNCT
ftr-362	2464	1	that	that	PRON
ftr-362	2464	2	is	be	AUX
ftr-362	2464	3	particularly	particularly	ADV
ftr-362	2464	4	true	true	ADJ
ftr-362	2464	5	where	where	SCONJ
ftr-362	2464	6	(	(	PUNCT
ftr-362	2464	7	as	as	ADP
ftr-362	2464	8	here	here	ADV
ftr-362	2464	9	)	)	PUNCT
ftr-362	2464	10	the	the	DET
ftr-362	2464	11	individual	individual	ADJ
ftr-362	2464	12	option	option	NOUN
ftr-362	2464	13	positions	position	NOUN
ftr-362	2464	14	were	be	AUX
ftr-362	2464	15	gigantic	gigantic	ADJ
ftr-362	2464	16	,	,	PUNCT
ftr-362	2464	17	and	and	CCONJ
ftr-362	2464	18	might	might	AUX
ftr-362	2464	19	bankrupt	bankrupt	VERB
ftr-362	2464	20	the	the	DET
ftr-362	2464	21	taxpayer	taxpayer	NOUN
ftr-362	2464	22	or	or	CCONJ
ftr-362	2464	23	the	the	DET
ftr-362	2464	24	options	option	NOUN
ftr-362	2464	25	dealer	dealer	NOUN
ftr-362	2464	26	if	if	SCONJ
ftr-362	2464	27	no	no	DET
ftr-362	2464	28	offset	offset	NOUN
ftr-362	2464	29	were	be	AUX
ftr-362	2464	30	in	in	ADP
ftr-362	2464	31	place	place	NOUN
ftr-362	2464	32	.	.	PUNCT
ftr-362	2464	33	”	"	PUNCT
ftr-362	2465	1	rejecting	reject	VERB
ftr-362	2465	2	the	the	DET
ftr-362	2465	3	686	686	NUM
ftr-362	2465	4	florida	florida	PROPN
ftr-362	2465	5	tax	tax	NOUN
ftr-362	2465	6	review	review	NOUN
ftr-362	2465	7	[	[	X
ftr-362	2465	8	vol	vol	NOUN
ftr-362	2465	9	.	.	PUNCT
ftr-362	2465	10	10:9	10:9	NUM
ftr-362	2465	11	taxpayers	taxpayer	NOUN
ftr-362	2465	12	’	'	PUNCT
ftr-362	2465	13	claim	claim	NOUN
ftr-362	2465	14	of	of	ADP
ftr-362	2465	15	reasonable	reasonable	ADJ
ftr-362	2465	16	reliance	reliance	NOUN
ftr-362	2465	17	on	on	ADP
ftr-362	2465	18	tax	tax	NOUN
ftr-362	2465	19	opinions	opinion	NOUN
ftr-362	2465	20	,	,	PUNCT
ftr-362	2465	21	the	the	DET
ftr-362	2465	22	court	court	NOUN
ftr-362	2465	23	described	describe	VERB
ftr-362	2465	24	the	the	DET
ftr-362	2465	25	opinions	opinion	NOUN
ftr-362	2465	26	as	as	ADP
ftr-362	2465	27	“	"	PUNCT
ftr-362	2465	28	fraudulent	fraudulent	ADJ
ftr-362	2465	29	”	"	PUNCT
ftr-362	2465	30	and	and	CCONJ
ftr-362	2465	31	indicated	indicate	VERB
ftr-362	2465	32	that	that	SCONJ
ftr-362	2465	33	“	"	PUNCT
ftr-362	2465	34	[	[	X
ftr-362	2465	35	t]he	t]he	ADJ
ftr-362	2465	36	egans	egan	NOUN
ftr-362	2465	37	knew	know	VERB
ftr-362	2465	38	that	that	SCONJ
ftr-362	2465	39	the	the	DET
ftr-362	2465	40	opinion	opinion	NOUN
ftr-362	2465	41	letters	letter	NOUN
ftr-362	2465	42	were	be	AUX
ftr-362	2465	43	simply	simply	ADV
ftr-362	2465	44	part	part	NOUN
ftr-362	2465	45	of	of	ADP
ftr-362	2465	46	the	the	DET
ftr-362	2465	47	tax	tax	NOUN
ftr-362	2465	48	shelter	shelter	NOUN
ftr-362	2465	49	scheme	scheme	NOUN
ftr-362	2465	50	,	,	PUNCT
ftr-362	2465	51	and	and	CCONJ
ftr-362	2465	52	did	do	AUX
ftr-362	2465	53	not	not	PART
ftr-362	2465	54	for	for	ADP
ftr-362	2465	55	a	a	DET
ftr-362	2465	56	moment	moment	NOUN
ftr-362	2465	57	believe	believe	VERB
ftr-362	2465	58	that	that	SCONJ
ftr-362	2465	59	they	they	PRON
ftr-362	2465	60	were	be	AUX
ftr-362	2465	61	receiving	receive	VERB
ftr-362	2465	62	independent	independent	ADJ
ftr-362	2465	63	legal	legal	ADJ
ftr-362	2465	64	advice	advice	NOUN
ftr-362	2465	65	after	after	ADP
ftr-362	2465	66	a	a	DET
ftr-362	2465	67	full	full	ADJ
ftr-362	2465	68	disclosure	disclosure	NOUN
ftr-362	2465	69	of	of	ADP
ftr-362	2465	70	all	all	DET
ftr-362	2465	71	underlying	underlie	VERB
ftr-362	2465	72	facts	fact	NOUN
ftr-362	2465	73	.	.	PUNCT
ftr-362	2465	74	”	"	PUNCT
ftr-362	2466	1	the	the	DET
ftr-362	2466	2	court	court	NOUN
ftr-362	2466	3	ultimately	ultimately	ADV
ftr-362	2466	4	held	hold	VERB
ftr-362	2466	5	,	,	PUNCT
ftr-362	2466	6	among	among	ADP
ftr-362	2466	7	other	other	ADJ
ftr-362	2466	8	things	thing	NOUN
ftr-362	2466	9	,	,	PUNCT
ftr-362	2466	10	that	that	SCONJ
ftr-362	2466	11	neither	neither	DET
ftr-362	2466	12	transaction	transaction	NOUN
ftr-362	2466	13	had	have	VERB
ftr-362	2466	14	business	business	NOUN
ftr-362	2466	15	purpose	purpose	NOUN
ftr-362	2466	16	and	and	CCONJ
ftr-362	2466	17	both	both	PRON
ftr-362	2466	18	lacked	lack	VERB
ftr-362	2466	19	economic	economic	ADJ
ftr-362	2466	20	substance	substance	NOUN
ftr-362	2466	21	,	,	PUNCT
ftr-362	2466	22	that	that	SCONJ
ftr-362	2466	23	the	the	DET
ftr-362	2466	24	intermediate	intermediate	ADJ
ftr-362	2466	25	steps	step	NOUN
ftr-362	2466	26	of	of	ADP
ftr-362	2466	27	the	the	DET
ftr-362	2466	28	transactions	transaction	NOUN
ftr-362	2466	29	should	should	AUX
ftr-362	2466	30	be	be	AUX
ftr-362	2466	31	disregarded	disregard	VERB
ftr-362	2466	32	under	under	ADP
ftr-362	2466	33	the	the	DET
ftr-362	2466	34	step	step	NOUN
ftr-362	2466	35	transaction	transaction	NOUN
ftr-362	2466	36	doctrines	doctrine	NOUN
ftr-362	2466	37	and	and	CCONJ
ftr-362	2466	38	that	that	SCONJ
ftr-362	2466	39	the	the	DET
ftr-362	2466	40	transaction	transaction	NOUN
ftr-362	2466	41	should	should	AUX
ftr-362	2466	42	be	be	AUX
ftr-362	2466	43	treated	treat	VERB
ftr-362	2466	44	as	as	ADP
ftr-362	2466	45	a	a	DET
ftr-362	2466	46	single	single	ADJ
ftr-362	2466	47	integrated	integrate	VERB
ftr-362	2466	48	transaction	transaction	NOUN
ftr-362	2466	49	,	,	PUNCT
ftr-362	2466	50	and	and	CCONJ
ftr-362	2466	51	that	that	SCONJ
ftr-362	2466	52	the	the	DET
ftr-362	2466	53	partnerships	partnership	NOUN
ftr-362	2466	54	would	would	AUX
ftr-362	2466	55	be	be	AUX
ftr-362	2466	56	disregarded	disregard	VERB
ftr-362	2466	57	under	under	ADP
ftr-362	2466	58	the	the	DET
ftr-362	2466	59	anti	anti	ADJ
ftr-362	2466	60	-	-	ADJ
ftr-362	2466	61	abuse	abuse	ADJ
ftr-362	2466	62	regulation	regulation	NOUN
ftr-362	2466	63	§	§	PROPN
ftr-362	2466	64	1.701	1.701	NUM
ftr-362	2466	65	-	-	SYM
ftr-362	2466	66	2	2	NUM
ftr-362	2466	67	.	.	PUNCT
ftr-362	2467	1	although	although	SCONJ
ftr-362	2467	2	the	the	DET
ftr-362	2467	3	court	court	NOUN
ftr-362	2467	4	found	find	VERB
ftr-362	2467	5	that	that	SCONJ
ftr-362	2467	6	there	there	PRON
ftr-362	2467	7	were	be	VERB
ftr-362	2467	8	no	no	DET
ftr-362	2467	9	grounds	ground	NOUN
ftr-362	2467	10	to	to	PART
ftr-362	2467	11	assert	assert	VERB
ftr-362	2467	12	reasonable	reasonable	ADJ
ftr-362	2467	13	reliance	reliance	NOUN
ftr-362	2467	14	defenses	defense	NOUN
ftr-362	2467	15	to	to	ADP
ftr-362	2467	16	penalties	penalty	NOUN
ftr-362	2467	17	,	,	PUNCT
ftr-362	2467	18	the	the	DET
ftr-362	2467	19	court	court	NOUN
ftr-362	2467	20	indicated	indicate	VERB
ftr-362	2467	21	that	that	SCONJ
ftr-362	2467	22	it	it	PRON
ftr-362	2467	23	lacked	lack	VERB
ftr-362	2467	24	jurisdiction	jurisdiction	NOUN
ftr-362	2467	25	to	to	PART
ftr-362	2467	26	determine	determine	VERB
ftr-362	2467	27	whether	whether	SCONJ
ftr-362	2467	28	specific	specific	ADJ
ftr-362	2467	29	penalties	penalty	NOUN
ftr-362	2467	30	,	,	PUNCT
ftr-362	2467	31	determined	determine	VERB
ftr-362	2467	32	in	in	ADP
ftr-362	2467	33	individual	individual	ADJ
ftr-362	2467	34	partners	partner	NOUN
ftr-362	2467	35	’	'	PUNCT
ftr-362	2467	36	proceedings	proceeding	NOUN
ftr-362	2467	37	,	,	PUNCT
ftr-362	2467	38	should	should	AUX
ftr-362	2467	39	be	be	AUX
ftr-362	2467	40	assessed	assess	VERB
ftr-362	2467	41	against	against	ADP
ftr-362	2467	42	members	member	NOUN
ftr-362	2467	43	or	or	CCONJ
ftr-362	2467	44	partners	partner	NOUN
ftr-362	2467	45	.	.	PUNCT
ftr-362	2468	1	5	5	X
ftr-362	2468	2	.	.	X
ftr-362	2468	3	the	the	DET
ftr-362	2468	4	court	court	NOUN
ftr-362	2468	5	of	of	ADP
ftr-362	2468	6	federal	federal	ADJ
ftr-362	2468	7	claims	claim	NOUN
ftr-362	2468	8	denied	deny	VERB
ftr-362	2468	9	retroactive	retroactive	ADJ
ftr-362	2468	10	application	application	NOUN
ftr-362	2468	11	of	of	ADP
ftr-362	2468	12	the	the	DET
ftr-362	2468	13	regulations	regulation	NOUN
ftr-362	2468	14	,	,	PUNCT
ftr-362	2468	15	but	but	CCONJ
ftr-362	2468	16	slammed	slam	VERB
ftr-362	2468	17	the	the	DET
ftr-362	2468	18	door	door	NOUN
ftr-362	2468	19	on	on	ADP
ftr-362	2468	20	the	the	DET
ftr-362	2468	21	digital	digital	ADJ
ftr-362	2468	22	options	option	NOUN
ftr-362	2468	23	strategy	strategy	NOUN
ftr-362	2468	24	on	on	ADP
ftr-362	2468	25	economic	economic	ADJ
ftr-362	2468	26	substance	substance	NOUN
ftr-362	2468	27	grounds	ground	NOUN
ftr-362	2468	28	and	and	CCONJ
ftr-362	2468	29	upholds	uphold	VERB
ftr-362	2468	30	penalties	penalty	NOUN
ftr-362	2468	31	.	.	PUNCT
ftr-362	2469	1	stobie	stobie	PROPN
ftr-362	2469	2	creek	creek	PROPN
ftr-362	2469	3	investments	investments	PROPN
ftr-362	2469	4	,	,	PUNCT
ftr-362	2469	5	llc	llc	PROPN
ftr-362	2469	6	v.	v.	PROPN
ftr-362	2469	7	united	united	PROPN
ftr-362	2469	8	states	states	PROPN
ftr-362	2469	9	,	,	PUNCT
ftr-362	2469	10	82	82	NUM
ftr-362	2469	11	fed	feed	VERB
ftr-362	2469	12	.	.	PUNCT
ftr-362	2470	1	cl	cl	NOUN
ftr-362	2470	2	.	.	PUNCT
ftr-362	2471	1	636	636	NUM
ftr-362	2471	2	(	(	PUNCT
ftr-362	2471	3	7/31/08	7/31/08	NUM
ftr-362	2471	4	)	)	PUNCT
ftr-362	2471	5	.	.	PUNCT
ftr-362	2472	1	the	the	DET
ftr-362	2472	2	welles	welles	PROPN
ftr-362	2472	3	family	family	NOUN
ftr-362	2472	4	recognized	recognize	VERB
ftr-362	2472	5	substantial	substantial	ADJ
ftr-362	2472	6	capital	capital	NOUN
ftr-362	2472	7	gain	gain	NOUN
ftr-362	2472	8	on	on	ADP
ftr-362	2472	9	disposition	disposition	NOUN
ftr-362	2472	10	of	of	ADP
ftr-362	2472	11	50	50	NUM
ftr-362	2472	12	percent	percent	NOUN
ftr-362	2472	13	of	of	ADP
ftr-362	2472	14	the	the	DET
ftr-362	2472	15	family	family	NOUN
ftr-362	2472	16	residential	residential	ADJ
ftr-362	2472	17	entry	entry	NOUN
ftr-362	2472	18	door	door	NOUN
ftr-362	2472	19	business	business	NOUN
ftr-362	2472	20	for	for	ADP
ftr-362	2472	21	$	$	SYM
ftr-362	2472	22	455	455	NUM
ftr-362	2472	23	million	million	NUM
ftr-362	2472	24	.	.	PUNCT
ftr-362	2473	1	prior	prior	ADV
ftr-362	2473	2	to	to	ADP
ftr-362	2473	3	sale	sale	NOUN
ftr-362	2473	4	the	the	DET
ftr-362	2473	5	family	family	NOUN
ftr-362	2473	6	transferred	transfer	VERB
ftr-362	2473	7	their	their	PRON
ftr-362	2473	8	stock	stock	NOUN
ftr-362	2473	9	holdings	holding	NOUN
ftr-362	2473	10	in	in	ADP
ftr-362	2473	11	the	the	DET
ftr-362	2473	12	family	family	NOUN
ftr-362	2473	13	corporation	corporation	NOUN
ftr-362	2473	14	,	,	PUNCT
ftr-362	2473	15	therma	therma	PROPN
ftr-362	2473	16	-	-	PUNCT
ftr-362	2473	17	tru	tru	PROPN
ftr-362	2473	18	,	,	PUNCT
ftr-362	2473	19	to	to	ADP
ftr-362	2473	20	a	a	DET
ftr-362	2473	21	family	family	NOUN
ftr-362	2473	22	investment	investment	NOUN
ftr-362	2473	23	partnership	partnership	NOUN
ftr-362	2473	24	,	,	PUNCT
ftr-362	2473	25	stobie	stobie	PROPN
ftr-362	2473	26	creek	creek	PROPN
ftr-362	2473	27	.	.	PUNCT
ftr-362	2474	1	the	the	DET
ftr-362	2474	2	partnership	partnership	NOUN
ftr-362	2474	3	,	,	PUNCT
ftr-362	2474	4	through	through	ADP
ftr-362	2474	5	single	single	ADJ
ftr-362	2474	6	member	member	NOUN
ftr-362	2474	7	llcs	llcs	NOUN
ftr-362	2474	8	,	,	PUNCT
ftr-362	2474	9	participated	participate	VERB
ftr-362	2474	10	in	in	ADP
ftr-362	2474	11	the	the	DET
ftr-362	2474	12	jenkens	jenkens	PROPN
ftr-362	2474	13	&	&	CCONJ
ftr-362	2474	14	gilchrist	gilchrist	PROPN
ftr-362	2474	15	digital	digital	PROPN
ftr-362	2474	16	options	option	NOUN
ftr-362	2474	17	strategy	strategy	NOUN
ftr-362	2474	18	,	,	PUNCT
ftr-362	2474	19	to	to	ADP
ftr-362	2474	20	no	no	DET
ftr-362	2474	21	avail	avail	NOUN
ftr-362	2474	22	according	accord	VERB
ftr-362	2474	23	to	to	ADP
ftr-362	2474	24	the	the	DET
ftr-362	2474	25	court	court	NOUN
ftr-362	2474	26	of	of	ADP
ftr-362	2474	27	federal	federal	ADJ
ftr-362	2474	28	claims	claim	NOUN
ftr-362	2474	29	.	.	PUNCT
ftr-362	2475	1	in	in	ADP
ftr-362	2475	2	an	an	DET
ftr-362	2475	3	extraordinarily	extraordinarily	ADV
ftr-362	2475	4	detailed	detailed	ADJ
ftr-362	2475	5	and	and	CCONJ
ftr-362	2475	6	lengthy	lengthy	ADJ
ftr-362	2475	7	opinion	opinion	NOUN
ftr-362	2475	8	,	,	PUNCT
ftr-362	2475	9	the	the	DET
ftr-362	2475	10	court	court	NOUN
ftr-362	2475	11	held	hold	VERB
ftr-362	2475	12	:	:	PUNCT
ftr-362	2475	13	•	•	NUM
ftr-362	2475	14	helmer	helmer	NOUN
ftr-362	2475	15	v.	v.	ADP
ftr-362	2475	16	commissioner	commissioner	PROPN
ftr-362	2475	17	,	,	PUNCT
ftr-362	2475	18	t.c	t.c	PROPN
ftr-362	2475	19	.	.	PROPN
ftr-362	2475	20	memo	memo	NOUN
ftr-362	2475	21	.	.	PUNCT
ftr-362	2476	1	1975	1975	NUM
ftr-362	2476	2	-	-	SYM
ftr-362	2476	3	160	160	NUM
ftr-362	2476	4	,	,	PUNCT
ftr-362	2476	5	establishes	establish	VERB
ftr-362	2476	6	that	that	SCONJ
ftr-362	2476	7	the	the	DET
ftr-362	2476	8	contingent	contingent	ADJ
ftr-362	2476	9	nature	nature	NOUN
ftr-362	2476	10	of	of	ADP
ftr-362	2476	11	the	the	DET
ftr-362	2476	12	short	short	ADJ
ftr-362	2476	13	sold	sell	VERB
ftr-362	2476	14	position	position	NOUN
ftr-362	2476	15	in	in	ADP
ftr-362	2476	16	foreign	foreign	ADJ
ftr-362	2476	17	currency	currency	NOUN
ftr-362	2476	18	prevents	prevent	VERB
ftr-362	2476	19	a	a	DET
ftr-362	2476	20	reduction	reduction	NOUN
ftr-362	2476	21	in	in	ADP
ftr-362	2476	22	basis	basis	NOUN
ftr-362	2476	23	for	for	ADP
ftr-362	2476	24	a	a	DET
ftr-362	2476	25	reduction	reduction	NOUN
ftr-362	2476	26	in	in	ADP
ftr-362	2476	27	partnership	partnership	NOUN
ftr-362	2476	28	liabilities	liability	NOUN
ftr-362	2476	29	on	on	ADP
ftr-362	2476	30	distribution	distribution	NOUN
ftr-362	2476	31	of	of	ADP
ftr-362	2476	32	property	property	NOUN
ftr-362	2476	33	from	from	ADP
ftr-362	2476	34	the	the	DET
ftr-362	2476	35	partnership	partnership	NOUN
ftr-362	2476	36	.	.	PUNCT
ftr-362	2477	1	thus	thus	ADV
ftr-362	2477	2	the	the	DET
ftr-362	2477	3	potential	potential	ADJ
ftr-362	2477	4	liability	liability	NOUN
ftr-362	2477	5	on	on	ADP
ftr-362	2477	6	the	the	DET
ftr-362	2477	7	open	open	ADJ
ftr-362	2477	8	currency	currency	NOUN
ftr-362	2477	9	option	option	NOUN
ftr-362	2477	10	did	do	AUX
ftr-362	2477	11	not	not	PART
ftr-362	2477	12	reduce	reduce	VERB
ftr-362	2477	13	the	the	DET
ftr-362	2477	14	taxpayers	taxpayer	NOUN
ftr-362	2477	15	’	’	PART
ftr-362	2477	16	basis	basis	NOUN
ftr-362	2477	17	in	in	ADP
ftr-362	2477	18	distributed	distribute	VERB
ftr-362	2477	19	therma	therma	X
ftr-362	2477	20	-	-	PUNCT
ftr-362	2477	21	tru	tru	PROPN
ftr-362	2477	22	stock	stock	NOUN
ftr-362	2477	23	,	,	PUNCT
ftr-362	2477	24	whose	whose	DET
ftr-362	2477	25	basis	basis	NOUN
ftr-362	2477	26	was	be	AUX
ftr-362	2477	27	increased	increase	VERB
ftr-362	2477	28	by	by	ADP
ftr-362	2477	29	the	the	DET
ftr-362	2477	30	purchase	purchase	NOUN
ftr-362	2477	31	price	price	NOUN
ftr-362	2477	32	of	of	ADP
ftr-362	2477	33	the	the	DET
ftr-362	2477	34	short	short	ADJ
ftr-362	2477	35	options	option	NOUN
ftr-362	2477	36	.	.	PUNCT
ftr-362	2478	1	•	•	NUM
ftr-362	2478	2	retroactive	retroactive	ADJ
ftr-362	2478	3	application	application	NOUN
ftr-362	2478	4	of	of	ADP
ftr-362	2478	5	reg	reg	NOUN
ftr-362	2478	6	.	.	PUNCT
ftr-362	2479	1	§	§	PROPN
ftr-362	2479	2	1.752	1.752	NUM
ftr-362	2479	3	-	-	SYM
ftr-362	2479	4	6	6	NUM
ftr-362	2479	5	is	be	AUX
ftr-362	2479	6	not	not	PART
ftr-362	2479	7	justified	justify	VERB
ftr-362	2479	8	by	by	ADP
ftr-362	2479	9	§	§	PROPN
ftr-362	2479	10	309	309	NUM
ftr-362	2479	11	of	of	ADP
ftr-362	2479	12	the	the	DET
ftr-362	2479	13	community	community	NOUN
ftr-362	2479	14	renewal	renewal	NOUN
ftr-362	2479	15	tax	tax	NOUN
ftr-362	2479	16	relief	relief	NOUN
ftr-362	2479	17	act	act	NOUN
ftr-362	2479	18	of	of	ADP
ftr-362	2479	19	2000	2000	NUM
ftr-362	2479	20	,	,	PUNCT
ftr-362	2479	21	pub	pub	NOUN
ftr-362	2479	22	.	.	PUNCT
ftr-362	2480	1	l.	l.	PROPN
ftr-362	2480	2	no	no	INTJ
ftr-362	2480	3	.	.	PROPN
ftr-362	2481	1	106	106	NUM
ftr-362	2481	2	-	-	SYM
ftr-362	2481	3	554	554	NUM
ftr-362	2481	4	,	,	PUNCT
ftr-362	2481	5	§	§	PROPN
ftr-362	2481	6	309	309	NUM
ftr-362	2481	7	,	,	PUNCT
ftr-362	2481	8	114	114	NUM
ftr-362	2481	9	stat	stat	NOUN
ftr-362	2481	10	.	.	PUNCT
ftr-362	2482	1	2763a-587	2763a-587	NUM
ftr-362	2482	2	,	,	PUNCT
ftr-362	2482	3	-638	-638	PROPN
ftr-362	2482	4	.	.	PUNCT
ftr-362	2483	1	that	that	DET
ftr-362	2483	2	provision	provision	NOUN
ftr-362	2483	3	was	be	AUX
ftr-362	2483	4	aimed	aim	VERB
ftr-362	2483	5	at	at	ADP
ftr-362	2483	6	corporate	corporate	ADJ
ftr-362	2483	7	transactions	transaction	NOUN
ftr-362	2483	8	and	and	CCONJ
ftr-362	2483	9	is	be	AUX
ftr-362	2483	10	focused	focus	VERB
ftr-362	2483	11	on	on	ADP
ftr-362	2483	12	the	the	DET
ftr-362	2483	13	use	use	NOUN
ftr-362	2483	14	of	of	ADP
ftr-362	2483	15	contingent	contingent	ADJ
ftr-362	2483	16	liabilities	liability	NOUN
ftr-362	2483	17	to	to	PART
ftr-362	2483	18	accelerate	accelerate	VERB
ftr-362	2483	19	or	or	CCONJ
ftr-362	2483	20	duplicate	duplicate	VERB
ftr-362	2483	21	losses	loss	NOUN
ftr-362	2483	22	.	.	PUNCT
ftr-362	2484	1	the	the	DET
ftr-362	2484	2	court	court	NOUN
ftr-362	2484	3	opined	opine	VERB
ftr-362	2484	4	that	that	SCONJ
ftr-362	2484	5	,	,	PUNCT
ftr-362	2484	6	“	"	PUNCT
ftr-362	2484	7	the	the	DET
ftr-362	2484	8	transfers	transfer	NOUN
ftr-362	2484	9	of	of	ADP
ftr-362	2484	10	the	the	DET
ftr-362	2484	11	contingent	contingent	ADJ
ftr-362	2484	12	liabilities	liability	NOUN
ftr-362	2484	13	in	in	ADP
ftr-362	2484	14	the	the	DET
ftr-362	2484	15	cases	case	NOUN
ftr-362	2484	16	at	at	ADP
ftr-362	2484	17	bar	bar	NOUN
ftr-362	2484	18	resulted	result	VERB
ftr-362	2484	19	in	in	ADP
ftr-362	2484	20	increasing	increase	VERB
ftr-362	2484	21	each	each	DET
ftr-362	2484	22	partner	partner	NOUN
ftr-362	2484	23	’s	’s	PART
ftr-362	2484	24	outside	outside	ADJ
ftr-362	2484	25	basis	basis	NOUN
ftr-362	2484	26	,	,	PUNCT
ftr-362	2484	27	but	but	CCONJ
ftr-362	2484	28	did	do	AUX
ftr-362	2484	29	not	not	PART
ftr-362	2484	30	cause	cause	VERB
ftr-362	2484	31	any	any	DET
ftr-362	2484	32	acceleration	acceleration	NOUN
ftr-362	2484	33	or	or	CCONJ
ftr-362	2484	34	duplication	duplication	NOUN
ftr-362	2484	35	of	of	ADP
ftr-362	2484	36	losses	loss	NOUN
ftr-362	2484	37	.	.	PUNCT
ftr-362	2484	38	”	"	PUNCT
ftr-362	2485	1	•	•	NUM
ftr-362	2485	2	judge	judge	PROPN
ftr-362	2485	3	miller	miller	PROPN
ftr-362	2485	4	held	hold	VERB
ftr-362	2485	5	that	that	SCONJ
ftr-362	2485	6	the	the	DET
ftr-362	2485	7	long	long	ADJ
ftr-362	2485	8	and	and	CCONJ
ftr-362	2485	9	short	short	ADJ
ftr-362	2485	10	digital	digital	ADJ
ftr-362	2485	11	options	option	NOUN
ftr-362	2485	12	were	be	AUX
ftr-362	2485	13	two	two	NUM
ftr-362	2485	14	options	option	NOUN
ftr-362	2485	15	,	,	PUNCT
ftr-362	2485	16	not	not	PART
ftr-362	2485	17	one	one	NUM
ftr-362	2485	18	as	as	SCONJ
ftr-362	2485	19	contended	contend	VERB
ftr-362	2485	20	by	by	ADP
ftr-362	2485	21	the	the	DET
ftr-362	2485	22	government	government	NOUN
ftr-362	2485	23	.	.	PUNCT
ftr-362	2486	1	2011	2011	NUM
ftr-362	2486	2	]	]	PUNCT
ftr-362	2486	3	recent	recent	ADJ
ftr-362	2486	4	developments	development	NOUN
ftr-362	2486	5	in	in	ADP
ftr-362	2486	6	federal	federal	ADJ
ftr-362	2486	7	income	income	NOUN
ftr-362	2486	8	taxation	taxation	NOUN
ftr-362	2486	9	687	687	NUM
ftr-362	2486	10	•	•	NOUN
ftr-362	2486	11	judge	judge	NOUN
ftr-362	2486	12	miller	miller	PROPN
ftr-362	2486	13	dismissed	dismiss	VERB
ftr-362	2486	14	notice	notice	NOUN
ftr-362	2486	15	200044	200044	NUM
ftr-362	2486	16	,	,	PUNCT
ftr-362	2486	17	which	which	PRON
ftr-362	2486	18	was	be	AUX
ftr-362	2486	19	issued	issue	VERB
ftr-362	2486	20	in	in	ADP
ftr-362	2486	21	august	august	PROPN
ftr-362	2486	22	2000	2000	NUM
ftr-362	2486	23	,	,	PUNCT
ftr-362	2486	24	after	after	SCONJ
ftr-362	2486	25	the	the	DET
ftr-362	2486	26	transactions	transaction	NOUN
ftr-362	2486	27	occurred	occur	VERB
ftr-362	2486	28	but	but	CCONJ
ftr-362	2486	29	before	before	SCONJ
ftr-362	2486	30	they	they	PRON
ftr-362	2486	31	were	be	AUX
ftr-362	2486	32	reported	report	VERB
ftr-362	2486	33	by	by	ADP
ftr-362	2486	34	taxpayers	taxpayer	NOUN
ftr-362	2486	35	in	in	ADP
ftr-362	2486	36	2001	2001	NUM
ftr-362	2486	37	,	,	PUNCT
ftr-362	2486	38	as	as	SCONJ
ftr-362	2486	39	follows	follow	VERB
ftr-362	2486	40	:	:	PUNCT
ftr-362	2486	41	[	[	X
ftr-362	2486	42	the	the	DET
ftr-362	2486	43	government	government	NOUN
ftr-362	2486	44	’s	’s	PART
ftr-362	2486	45	]	]	PUNCT
ftr-362	2486	46	argument	argument	NOUN
ftr-362	2486	47	misunderstands	misunderstand	VERB
ftr-362	2486	48	the	the	DET
ftr-362	2486	49	import	import	NOUN
ftr-362	2486	50	of	of	ADP
ftr-362	2486	51	irs	irs	PROPN
ftr-362	2486	52	notices	notice	NOUN
ftr-362	2486	53	.	.	PUNCT
ftr-362	2487	1	as	as	ADP
ftr-362	2487	2	a	a	DET
ftr-362	2487	3	general	general	ADJ
ftr-362	2487	4	proposition	proposition	NOUN
ftr-362	2487	5	,	,	PUNCT
ftr-362	2487	6	irs	irs	PROPN
ftr-362	2487	7	notices	notice	NOUN
ftr-362	2487	8	are	be	AUX
ftr-362	2487	9	press	press	NOUN
ftr-362	2487	10	releases	release	NOUN
ftr-362	2487	11	stating	state	VERB
ftr-362	2487	12	the	the	DET
ftr-362	2487	13	irs	irs	PROPN
ftr-362	2487	14	’s	’s	PART
ftr-362	2487	15	position	position	NOUN
ftr-362	2487	16	on	on	ADP
ftr-362	2487	17	a	a	DET
ftr-362	2487	18	particular	particular	ADJ
ftr-362	2487	19	issue	issue	NOUN
ftr-362	2487	20	and	and	CCONJ
ftr-362	2487	21	informing	inform	VERB
ftr-362	2487	22	the	the	DET
ftr-362	2487	23	public	public	NOUN
ftr-362	2487	24	of	of	ADP
ftr-362	2487	25	its	its	PRON
ftr-362	2487	26	intentions	intention	NOUN
ftr-362	2487	27	;	;	PUNCT
ftr-362	2487	28	such	such	ADJ
ftr-362	2487	29	notices	notice	NOUN
ftr-362	2487	30	do	do	AUX
ftr-362	2487	31	not	not	PART
ftr-362	2487	32	constitute	constitute	VERB
ftr-362	2487	33	legal	legal	ADJ
ftr-362	2487	34	authority	authority	NOUN
ftr-362	2487	35	.	.	PUNCT
ftr-362	2488	1	…	…	PUNCT
ftr-362	2488	2	.	.	PUNCT
ftr-362	2489	1	whether	whether	SCONJ
ftr-362	2489	2	[	[	X
ftr-362	2489	3	taxpayers	taxpayer	NOUN
ftr-362	2489	4	]	]	PUNCT
ftr-362	2489	5	had	have	AUX
ftr-362	2489	6	“	"	PUNCT
ftr-362	2489	7	notice	notice	NOUN
ftr-362	2489	8	”	"	PUNCT
ftr-362	2489	9	that	that	SCONJ
ftr-362	2489	10	their	their	PRON
ftr-362	2489	11	transactions	transaction	NOUN
ftr-362	2489	12	would	would	AUX
ftr-362	2489	13	be	be	AUX
ftr-362	2489	14	subject	subject	ADJ
ftr-362	2489	15	to	to	ADP
ftr-362	2489	16	scrutiny	scrutiny	NOUN
ftr-362	2489	17	has	have	VERB
ftr-362	2489	18	no	no	DET
ftr-362	2489	19	bearing	bearing	NOUN
ftr-362	2489	20	on	on	ADP
ftr-362	2489	21	whether	whether	SCONJ
ftr-362	2489	22	a	a	DET
ftr-362	2489	23	treasury	treasury	NOUN
ftr-362	2489	24	regulation	regulation	NOUN
ftr-362	2489	25	,	,	PUNCT
ftr-362	2489	26	seeking	seek	VERB
ftr-362	2489	27	retroactively	retroactively	ADV
ftr-362	2489	28	to	to	PART
ftr-362	2489	29	effect	effect	VERB
ftr-362	2489	30	a	a	DET
ftr-362	2489	31	change	change	NOUN
ftr-362	2489	32	in	in	ADP
ftr-362	2489	33	the	the	DET
ftr-362	2489	34	law	law	NOUN
ftr-362	2489	35	,	,	PUNCT
ftr-362	2489	36	can	can	AUX
ftr-362	2489	37	serve	serve	VERB
ftr-362	2489	38	to	to	AUX
ftr-362	2489	39	disallow	disallow	VERB
ftr-362	2489	40	[	[	X
ftr-362	2489	41	taxpayers	taxpayer	NOUN
ftr-362	2489	42	’	'	PUNCT
ftr-362	2489	43	]	]	PUNCT
ftr-362	2489	44	reporting	report	VERB
ftr-362	2489	45	position	position	NOUN
ftr-362	2489	46	.	.	PUNCT
ftr-362	2490	1	•	•	NUM
ftr-362	2490	2	nonetheless	nonetheless	ADV
ftr-362	2490	3	,	,	PUNCT
ftr-362	2490	4	under	under	ADP
ftr-362	2490	5	coltec	coltec	ADJ
ftr-362	2490	6	industries	industry	NOUN
ftr-362	2490	7	,	,	PUNCT
ftr-362	2490	8	inc	inc	PROPN
ftr-362	2490	9	.	.	PROPN
ftr-362	2491	1	v.	v.	PROPN
ftr-362	2491	2	united	united	PROPN
ftr-362	2491	3	states	states	PROPN
ftr-362	2491	4	,	,	PUNCT
ftr-362	2492	1	454	454	NUM
ftr-362	2492	2	f.3d	f.3d	NUM
ftr-362	2492	3	1340	1340	NUM
ftr-362	2492	4	(	(	PUNCT
ftr-362	2492	5	fed	fed	PROPN
ftr-362	2492	6	.	.	PUNCT
ftr-362	2492	7	cir	cir	PROPN
ftr-362	2492	8	.	.	PUNCT
ftr-362	2492	9	2006	2006	NUM
ftr-362	2492	10	)	)	PUNCT
ftr-362	2492	11	,	,	PUNCT
ftr-362	2492	12	the	the	DET
ftr-362	2492	13	partnership	partnership	NOUN
ftr-362	2492	14	transaction	transaction	NOUN
ftr-362	2492	15	in	in	ADP
ftr-362	2492	16	options	option	NOUN
ftr-362	2492	17	lacked	lack	VERB
ftr-362	2492	18	economic	economic	ADJ
ftr-362	2492	19	substance	substance	NOUN
ftr-362	2492	20	.	.	PUNCT
ftr-362	2493	1	the	the	DET
ftr-362	2493	2	court	court	NOUN
ftr-362	2493	3	indicated	indicate	VERB
ftr-362	2493	4	that	that	SCONJ
ftr-362	2493	5	in	in	ADP
ftr-362	2493	6	coltec	coltec	ADJ
ftr-362	2493	7	,	,	PUNCT
ftr-362	2493	8	“	"	PUNCT
ftr-362	2493	9	the	the	DET
ftr-362	2493	10	federal	federal	ADJ
ftr-362	2493	11	circuit	circuit	NOUN
ftr-362	2493	12	thus	thus	ADV
ftr-362	2493	13	adopted	adopt	VERB
ftr-362	2493	14	a	a	DET
ftr-362	2493	15	disjunctive	disjunctive	ADJ
ftr-362	2493	16	test	test	NOUN
ftr-362	2493	17	for	for	ADP
ftr-362	2493	18	determining	determine	VERB
ftr-362	2493	19	whether	whether	SCONJ
ftr-362	2493	20	a	a	DET
ftr-362	2493	21	transaction	transaction	NOUN
ftr-362	2493	22	should	should	AUX
ftr-362	2493	23	be	be	AUX
ftr-362	2493	24	disregarded	disregard	VERB
ftr-362	2493	25	as	as	ADP
ftr-362	2493	26	an	an	DET
ftr-362	2493	27	economic	economic	ADJ
ftr-362	2493	28	sham	sham	NOUN
ftr-362	2493	29	:	:	PUNCT
ftr-362	2493	30	the	the	DET
ftr-362	2493	31	doctrine	doctrine	NOUN
ftr-362	2493	32	should	should	AUX
ftr-362	2493	33	apply	apply	VERB
ftr-362	2493	34	and	and	CCONJ
ftr-362	2493	35	a	a	DET
ftr-362	2493	36	transaction	transaction	NOUN
ftr-362	2493	37	should	should	AUX
ftr-362	2493	38	be	be	AUX
ftr-362	2493	39	disregarded	disregard	VERB
ftr-362	2493	40	either	either	CCONJ
ftr-362	2493	41	if	if	SCONJ
ftr-362	2493	42	the	the	DET
ftr-362	2493	43	transaction	transaction	NOUN
ftr-362	2493	44	lacks	lack	VERB
ftr-362	2493	45	objective	objective	ADJ
ftr-362	2493	46	economic	economic	ADJ
ftr-362	2493	47	substance	substance	NOUN
ftr-362	2493	48	or	or	CCONJ
ftr-362	2493	49	if	if	SCONJ
ftr-362	2493	50	it	it	PRON
ftr-362	2493	51	is	be	AUX
ftr-362	2493	52	subjectively	subjectively	ADV
ftr-362	2493	53	shaped	shape	VERB
ftr-362	2493	54	solely	solely	ADV
ftr-362	2493	55	by	by	ADP
ftr-362	2493	56	tax	tax	NOUN
ftr-362	2493	57	avoidance	avoidance	NOUN
ftr-362	2493	58	motivations	motivation	NOUN
ftr-362	2493	59	.	.	PUNCT
ftr-362	2493	60	”	"	PUNCT
ftr-362	2494	1	after	after	ADP
ftr-362	2494	2	an	an	DET
ftr-362	2494	3	exhaustive	exhaustive	ADJ
ftr-362	2494	4	analysis	analysis	NOUN
ftr-362	2494	5	of	of	ADP
ftr-362	2494	6	conflicting	conflict	VERB
ftr-362	2494	7	expert	expert	NOUN
ftr-362	2494	8	opinions	opinion	NOUN
ftr-362	2494	9	,	,	PUNCT
ftr-362	2494	10	the	the	DET
ftr-362	2494	11	court	court	NOUN
ftr-362	2494	12	found	find	VERB
ftr-362	2494	13	that	that	SCONJ
ftr-362	2494	14	,	,	PUNCT
ftr-362	2494	15	“	"	PUNCT
ftr-362	2494	16	the	the	DET
ftr-362	2494	17	weight	weight	NOUN
ftr-362	2494	18	of	of	ADP
ftr-362	2494	19	the	the	DET
ftr-362	2494	20	evidence	evidence	NOUN
ftr-362	2494	21	overwhelms	overwhelm	VERB
ftr-362	2494	22	plaintiffs	plaintiff	NOUN
ftr-362	2494	23	’	'	PUNCT
ftr-362	2494	24	claim	claim	VERB
ftr-362	2494	25	that	that	SCONJ
ftr-362	2494	26	the	the	DET
ftr-362	2494	27	transactions	transaction	NOUN
ftr-362	2494	28	were	be	AUX
ftr-362	2494	29	investments	investment	NOUN
ftr-362	2494	30	motivated	motivate	VERB
ftr-362	2494	31	by	by	ADP
ftr-362	2494	32	a	a	DET
ftr-362	2494	33	business	business	NOUN
ftr-362	2494	34	purpose	purpose	NOUN
ftr-362	2494	35	to	to	PART
ftr-362	2494	36	return	return	VERB
ftr-362	2494	37	a	a	DET
ftr-362	2494	38	profit	profit	NOUN
ftr-362	2494	39	.	.	PUNCT
ftr-362	2494	40	”	"	PUNCT
ftr-362	2495	1	the	the	DET
ftr-362	2495	2	court	court	NOUN
ftr-362	2495	3	also	also	ADV
ftr-362	2495	4	interpreted	interpret	VERB
ftr-362	2495	5	coltec	coltec	ADJ
ftr-362	2495	6	as	as	ADP
ftr-362	2495	7	holding	hold	VERB
ftr-362	2495	8	that	that	PRON
ftr-362	2495	9	,	,	PUNCT
ftr-362	2495	10	“	"	PUNCT
ftr-362	2495	11	if	if	SCONJ
ftr-362	2495	12	a	a	DET
ftr-362	2495	13	transaction	transaction	NOUN
ftr-362	2495	14	was	be	AUX
ftr-362	2495	15	shaped	shape	VERB
ftr-362	2495	16	solely	solely	ADV
ftr-362	2495	17	by	by	ADP
ftr-362	2495	18	a	a	DET
ftr-362	2495	19	tax	tax	NOUN
ftr-362	2495	20	-	-	PUNCT
ftr-362	2495	21	avoidance	avoidance	NOUN
ftr-362	2495	22	purpose	purpose	NOUN
ftr-362	2495	23	,	,	PUNCT
ftr-362	2495	24	the	the	DET
ftr-362	2495	25	fact	fact	NOUN
ftr-362	2495	26	that	that	SCONJ
ftr-362	2495	27	the	the	DET
ftr-362	2495	28	transaction	transaction	NOUN
ftr-362	2495	29	may	may	AUX
ftr-362	2495	30	have	have	AUX
ftr-362	2495	31	some	some	DET
ftr-362	2495	32	objective	objective	ADJ
ftr-362	2495	33	economic	economic	ADJ
ftr-362	2495	34	reality	reality	NOUN
ftr-362	2495	35	can	can	AUX
ftr-362	2495	36	not	not	PART
ftr-362	2495	37	save	save	VERB
ftr-362	2495	38	it	it	PRON
ftr-362	2495	39	from	from	ADP
ftr-362	2495	40	being	be	AUX
ftr-362	2495	41	disregarded	disregard	VERB
ftr-362	2495	42	as	as	ADP
ftr-362	2495	43	an	an	DET
ftr-362	2495	44	economic	economic	ADJ
ftr-362	2495	45	sham	sham	NOUN
ftr-362	2495	46	.	.	PUNCT
ftr-362	2495	47	”	"	PUNCT
ftr-362	2496	1	as	as	ADP
ftr-362	2496	2	to	to	ADP
ftr-362	2496	3	the	the	DET
ftr-362	2496	4	taxpayers	taxpayer	NOUN
ftr-362	2496	5	’	’	PART
ftr-362	2496	6	subjective	subjective	ADJ
ftr-362	2496	7	purpose	purpose	NOUN
ftr-362	2496	8	,	,	PUNCT
ftr-362	2496	9	the	the	DET
ftr-362	2496	10	court	court	NOUN
ftr-362	2496	11	found	find	VERB
ftr-362	2496	12	that	that	SCONJ
ftr-362	2496	13	,	,	PUNCT
ftr-362	2496	14	“	"	PUNCT
ftr-362	2496	15	plaintiffs	plaintiff	NOUN
ftr-362	2496	16	’	'	PUNCT
ftr-362	2496	17	limited	limited	ADJ
ftr-362	2496	18	evidence	evidence	NOUN
ftr-362	2496	19	of	of	ADP
ftr-362	2496	20	non	non	ADJ
ftr-362	2496	21	-	-	ADJ
ftr-362	2496	22	tax	tax	ADJ
ftr-362	2496	23	avoidance	avoidance	NOUN
ftr-362	2496	24	subjective	subjective	ADJ
ftr-362	2496	25	motivation	motivation	NOUN
ftr-362	2496	26	does	do	AUX
ftr-362	2496	27	not	not	PART
ftr-362	2496	28	imbue	imbue	VERB
ftr-362	2496	29	the	the	DET
ftr-362	2496	30	transactions	transaction	NOUN
ftr-362	2496	31	with	with	ADP
ftr-362	2496	32	economic	economic	ADJ
ftr-362	2496	33	substance	substance	NOUN
ftr-362	2496	34	.	.	PUNCT
ftr-362	2496	35	”	"	PUNCT
ftr-362	2497	1	•	•	ADP
ftr-362	2497	2	the	the	DET
ftr-362	2497	3	court	court	NOUN
ftr-362	2497	4	also	also	ADV
ftr-362	2497	5	applied	apply	VERB
ftr-362	2497	6	the	the	DET
ftr-362	2497	7	step	step	NOUN
ftr-362	2497	8	transaction	transaction	NOUN
ftr-362	2497	9	doctrine	doctrine	NOUN
ftr-362	2497	10	to	to	PART
ftr-362	2497	11	deny	deny	VERB
ftr-362	2497	12	the	the	DET
ftr-362	2497	13	claimed	claim	VERB
ftr-362	2497	14	tax	tax	NOUN
ftr-362	2497	15	benefits	benefit	NOUN
ftr-362	2497	16	.	.	PUNCT
ftr-362	2498	1	the	the	DET
ftr-362	2498	2	court	court	NOUN
ftr-362	2498	3	stated	state	VERB
ftr-362	2498	4	,	,	PUNCT
ftr-362	2498	5	“	"	PUNCT
ftr-362	2498	6	trial	trial	NOUN
ftr-362	2498	7	established	establish	VERB
ftr-362	2498	8	that	that	SCONJ
ftr-362	2498	9	,	,	PUNCT
ftr-362	2498	10	under	under	ADP
ftr-362	2498	11	either	either	CCONJ
ftr-362	2498	12	the	the	DET
ftr-362	2498	13	interdependence	interdependence	NOUN
ftr-362	2498	14	test	test	NOUN
ftr-362	2498	15	or	or	CCONJ
ftr-362	2498	16	the	the	DET
ftr-362	2498	17	end	end	NOUN
ftr-362	2498	18	result	result	NOUN
ftr-362	2498	19	test	test	NOUN
ftr-362	2498	20	,	,	PUNCT
ftr-362	2498	21	the	the	DET
ftr-362	2498	22	step	step	NOUN
ftr-362	2498	23	transaction	transaction	NOUN
ftr-362	2498	24	doctrine	doctrine	NOUN
ftr-362	2498	25	applies	apply	VERB
ftr-362	2498	26	to	to	ADP
ftr-362	2498	27	plaintiffs	plaintiff	NOUN
ftr-362	2498	28	’	'	PUNCT
ftr-362	2498	29	transactions	transaction	NOUN
ftr-362	2498	30	.	.	PUNCT
ftr-362	2499	1	accordingly	accordingly	ADV
ftr-362	2499	2	,	,	PUNCT
ftr-362	2499	3	the	the	DET
ftr-362	2499	4	tax	tax	NOUN
ftr-362	2499	5	consequences	consequence	NOUN
ftr-362	2499	6	must	must	AUX
ftr-362	2499	7	turn	turn	VERB
ftr-362	2499	8	on	on	ADP
ftr-362	2499	9	the	the	DET
ftr-362	2499	10	substance	substance	NOUN
ftr-362	2499	11	of	of	ADP
ftr-362	2499	12	the	the	DET
ftr-362	2499	13	transaction	transaction	NOUN
ftr-362	2499	14	and	and	CCONJ
ftr-362	2499	15	not	not	PART
ftr-362	2499	16	on	on	ADP
ftr-362	2499	17	the	the	DET
ftr-362	2499	18	form	form	NOUN
ftr-362	2499	19	by	by	ADP
ftr-362	2499	20	which	which	PRON
ftr-362	2499	21	plaintiffs	plaintiff	NOUN
ftr-362	2499	22	engaged	engage	VERB
ftr-362	2499	23	in	in	ADP
ftr-362	2499	24	it	it	PRON
ftr-362	2499	25	.	.	PUNCT
ftr-362	2500	1	in	in	ADP
ftr-362	2500	2	disregarding	disregard	VERB
ftr-362	2500	3	the	the	DET
ftr-362	2500	4	predetermined	predetermine	VERB
ftr-362	2500	5	steps	step	NOUN
ftr-362	2500	6	of	of	ADP
ftr-362	2500	7	the	the	DET
ftr-362	2500	8	j&g	j&g	NOUN
ftr-362	2500	9	strategy	strategy	NOUN
ftr-362	2500	10	,	,	PUNCT
ftr-362	2500	11	stobie	stobie	PROPN
ftr-362	2500	12	creek	creek	PROPN
ftr-362	2500	13	is	be	AUX
ftr-362	2500	14	unable	unable	ADJ
ftr-362	2500	15	to	to	PART
ftr-362	2500	16	claim	claim	VERB
ftr-362	2500	17	a	a	DET
ftr-362	2500	18	basis	basis	NOUN
ftr-362	2500	19	increase	increase	NOUN
ftr-362	2500	20	in	in	ADP
ftr-362	2500	21	the	the	DET
ftr-362	2500	22	thermatru	thermatru	PROPN
ftr-362	2500	23	stock	stock	NOUN
ftr-362	2500	24	,	,	PUNCT
ftr-362	2500	25	and	and	CCONJ
ftr-362	2500	26	the	the	DET
ftr-362	2500	27	capital	capital	NOUN
ftr-362	2500	28	gains	gain	NOUN
ftr-362	2500	29	must	must	AUX
ftr-362	2500	30	be	be	AUX
ftr-362	2500	31	taxed	tax	VERB
ftr-362	2500	32	according	accord	VERB
ftr-362	2500	33	to	to	ADP
ftr-362	2500	34	the	the	DET
ftr-362	2500	35	reality	reality	NOUN
ftr-362	2500	36	of	of	ADP
ftr-362	2500	37	the	the	DET
ftr-362	2500	38	transaction	transaction	NOUN
ftr-362	2500	39	.	.	PUNCT
ftr-362	2500	40	”	"	PUNCT
ftr-362	2501	1	•	•	ADP
ftr-362	2501	2	the	the	DET
ftr-362	2501	3	court	court	NOUN
ftr-362	2501	4	upheld	uphold	VERB
ftr-362	2501	5	accuracy	accuracy	NOUN
ftr-362	2501	6	and	and	CCONJ
ftr-362	2501	7	negligence	negligence	NOUN
ftr-362	2501	8	penalties	penalty	NOUN
ftr-362	2501	9	and	and	CCONJ
ftr-362	2501	10	rejected	reject	VERB
ftr-362	2501	11	the	the	DET
ftr-362	2501	12	taxpayers	taxpayer	NOUN
ftr-362	2501	13	’	'	PUNCT
ftr-362	2501	14	claims	claim	VERB
ftr-362	2501	15	that	that	SCONJ
ftr-362	2501	16	they	they	PRON
ftr-362	2501	17	reasonably	reasonably	ADV
ftr-362	2501	18	relied	rely	VERB
ftr-362	2501	19	on	on	ADP
ftr-362	2501	20	the	the	DET
ftr-362	2501	21	advice	advice	NOUN
ftr-362	2501	22	of	of	ADP
ftr-362	2501	23	counsel	counsel	NOUN
ftr-362	2501	24	.	.	PUNCT
ftr-362	2502	1	the	the	DET
ftr-362	2502	2	court	court	NOUN
ftr-362	2502	3	concluded	conclude	VERB
ftr-362	2502	4	that	that	SCONJ
ftr-362	2502	5	because	because	SCONJ
ftr-362	2502	6	of	of	ADP
ftr-362	2502	7	the	the	DET
ftr-362	2502	8	built	build	VERB
ftr-362	2502	9	-	-	PUNCT
ftr-362	2502	10	in	in	ADP
ftr-362	2502	11	conflict	conflict	NOUN
ftr-362	2502	12	of	of	ADP
ftr-362	2502	13	interest	interest	NOUN
ftr-362	2502	14	of	of	ADP
ftr-362	2502	15	the	the	DET
ftr-362	2502	16	lawyers	lawyer	NOUN
ftr-362	2502	17	promoting	promote	VERB
ftr-362	2502	18	the	the	DET
ftr-362	2502	19	transaction	transaction	NOUN
ftr-362	2502	20	that	that	PRON
ftr-362	2502	21	was	be	AUX
ftr-362	2502	22	known	know	VERB
ftr-362	2502	23	to	to	ADP
ftr-362	2502	24	the	the	DET
ftr-362	2502	25	taxpayers	taxpayer	NOUN
ftr-362	2502	26	,	,	PUNCT
ftr-362	2502	27	reliance	reliance	NOUN
ftr-362	2502	28	on	on	ADP
ftr-362	2502	29	the	the	DET
ftr-362	2502	30	legal	legal	ADJ
ftr-362	2502	31	opinions	opinion	NOUN
ftr-362	2502	32	was	be	AUX
ftr-362	2502	33	not	not	PART
ftr-362	2502	34	reasonable	reasonable	ADJ
ftr-362	2502	35	.	.	PUNCT
ftr-362	2503	1	688	688	NUM
ftr-362	2503	2	florida	florida	PROPN
ftr-362	2503	3	tax	tax	NOUN
ftr-362	2503	4	review	review	NOUN
ftr-362	2503	5	[	[	X
ftr-362	2503	6	vol	vol	NOUN
ftr-362	2503	7	.	.	PUNCT
ftr-362	2504	1	10:9	10:9	NUM
ftr-362	2504	2	a.	a.	NOUN
ftr-362	2504	3	affirmed	affirmed	NOUN
ftr-362	2504	4	,	,	PUNCT
ftr-362	2504	5	105	105	NUM
ftr-362	2504	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2504	7	2010	2010	NUM
ftr-362	2504	8	-	-	SYM
ftr-362	2504	9	2848	2848	NUM
ftr-362	2504	10	(	(	PUNCT
ftr-362	2504	11	fed	fed	PROPN
ftr-362	2504	12	.	.	PUNCT
ftr-362	2504	13	cir	cir	PROPN
ftr-362	2504	14	.	.	PUNCT
ftr-362	2505	1	6/11/10	6/11/10	NUM
ftr-362	2505	2	)	)	PUNCT
ftr-362	2505	3	.	.	PUNCT
ftr-362	2506	1	the	the	DET
ftr-362	2506	2	federal	federal	ADJ
ftr-362	2506	3	circuit	circuit	PROPN
ftr-362	2506	4	(	(	PUNCT
ftr-362	2506	5	judge	judge	PROPN
ftr-362	2506	6	prost	prost	PROPN
ftr-362	2506	7	)	)	PUNCT
ftr-362	2506	8	affirmed	affirm	VERB
ftr-362	2506	9	the	the	DET
ftr-362	2506	10	court	court	NOUN
ftr-362	2506	11	of	of	ADP
ftr-362	2506	12	federal	federal	ADJ
ftr-362	2506	13	claims	claim	NOUN
ftr-362	2506	14	on	on	ADP
ftr-362	2506	15	both	both	CCONJ
ftr-362	2506	16	the	the	DET
ftr-362	2506	17	merits	merit	NOUN
ftr-362	2506	18	and	and	CCONJ
ftr-362	2506	19	on	on	ADP
ftr-362	2506	20	the	the	DET
ftr-362	2506	21	penalty	penalty	NOUN
ftr-362	2506	22	issue	issue	NOUN
ftr-362	2506	23	.	.	PUNCT
ftr-362	2507	1	the	the	DET
ftr-362	2507	2	court	court	NOUN
ftr-362	2507	3	found	find	VERB
ftr-362	2507	4	that	that	SCONJ
ftr-362	2507	5	the	the	DET
ftr-362	2507	6	offsetting	offset	VERB
ftr-362	2507	7	options	option	NOUN
ftr-362	2507	8	,	,	PUNCT
ftr-362	2507	9	while	while	SCONJ
ftr-362	2507	10	separate	separate	ADJ
ftr-362	2507	11	transactions	transaction	NOUN
ftr-362	2507	12	for	for	ADP
ftr-362	2507	13	tax	tax	NOUN
ftr-362	2507	14	purposes	purpose	NOUN
ftr-362	2507	15	(	(	PUNCT
ftr-362	2507	16	under	under	ADP
ftr-362	2507	17	“	"	PUNCT
ftr-362	2507	18	a	a	DET
ftr-362	2507	19	literal	literal	ADJ
ftr-362	2507	20	application	application	NOUN
ftr-362	2507	21	of	of	ADP
ftr-362	2507	22	the	the	DET
ftr-362	2507	23	tax	tax	NOUN
ftr-362	2507	24	code	code	NOUN
ftr-362	2507	25	at	at	ADP
ftr-362	2507	26	that	that	DET
ftr-362	2507	27	time	time	NOUN
ftr-362	2507	28	”	"	PUNCT
ftr-362	2507	29	)	)	PUNCT
ftr-362	2507	30	,	,	PUNCT
ftr-362	2507	31	were	be	AUX
ftr-362	2507	32	to	to	PART
ftr-362	2507	33	be	be	AUX
ftr-362	2507	34	“	"	PUNCT
ftr-362	2507	35	properly	properly	ADV
ftr-362	2507	36	treated	treat	VERB
ftr-362	2507	37	as	as	ADP
ftr-362	2507	38	a	a	DET
ftr-362	2507	39	single	single	ADJ
ftr-362	2507	40	,	,	PUNCT
ftr-362	2507	41	unified	unified	ADJ
ftr-362	2507	42	transaction	transaction	NOUN
ftr-362	2507	43	”	"	PUNCT
ftr-362	2507	44	for	for	ADP
ftr-362	2507	45	economic	economic	ADJ
ftr-362	2507	46	substance	substance	NOUN
ftr-362	2507	47	(	(	PUNCT
ftr-362	2507	48	“	"	PUNCT
ftr-362	2507	49	economic	economic	ADJ
ftr-362	2507	50	reality	reality	NOUN
ftr-362	2507	51	”	"	PUNCT
ftr-362	2507	52	)	)	PUNCT
ftr-362	2507	53	purposes	purpose	NOUN
ftr-362	2507	54	.	.	PUNCT
ftr-362	2508	1	this	this	PRON
ftr-362	2508	2	led	lead	VERB
ftr-362	2508	3	to	to	ADP
ftr-362	2508	4	the	the	DET
ftr-362	2508	5	conclusion	conclusion	NOUN
ftr-362	2508	6	that	that	SCONJ
ftr-362	2508	7	“	"	PUNCT
ftr-362	2508	8	they	they	PRON
ftr-362	2508	9	similarly	similarly	ADV
ftr-362	2508	10	should	should	AUX
ftr-362	2508	11	not	not	PART
ftr-362	2508	12	be	be	AUX
ftr-362	2508	13	separate	separate	ADJ
ftr-362	2508	14	for	for	ADP
ftr-362	2508	15	the	the	DET
ftr-362	2508	16	purpose	purpose	NOUN
ftr-362	2508	17	of	of	ADP
ftr-362	2508	18	calculating	calculate	VERB
ftr-362	2508	19	the	the	DET
ftr-362	2508	20	taxpayers	taxpayer	NOUN
ftr-362	2508	21	’	’	PART
ftr-362	2508	22	basis	basis	NOUN
ftr-362	2508	23	in	in	ADP
ftr-362	2508	24	stobie	stobie	PROPN
ftr-362	2508	25	creek	creek	PROPN
ftr-362	2508	26	,	,	PUNCT
ftr-362	2508	27	”	"	PUNCT
ftr-362	2508	28	and	and	CCONJ
ftr-362	2508	29	the	the	DET
ftr-362	2508	30	taxpayers	taxpayer	NOUN
ftr-362	2508	31	’	'	PUNCT
ftr-362	2508	32	claimed	claim	VERB
ftr-362	2508	33	basis	basis	NOUN
ftr-362	2508	34	of	of	ADP
ftr-362	2508	35	$	$	SYM
ftr-362	2508	36	204,575,000	204,575,000	NUM
ftr-362	2508	37	was	be	AUX
ftr-362	2508	38	disregarded	disregard	VERB
ftr-362	2508	39	“	"	PUNCT
ftr-362	2508	40	as	as	ADP
ftr-362	2508	41	lacking	lack	VERB
ftr-362	2508	42	economic	economic	ADJ
ftr-362	2508	43	reality	reality	NOUN
ftr-362	2508	44	.	.	PUNCT
ftr-362	2508	45	”	"	PUNCT
ftr-362	2509	1	•	•	ADP
ftr-362	2509	2	the	the	DET
ftr-362	2509	3	key	key	ADJ
ftr-362	2509	4	paragraphs	paragraph	NOUN
ftr-362	2509	5	of	of	ADP
ftr-362	2509	6	the	the	DET
ftr-362	2509	7	opinion	opinion	NOUN
ftr-362	2509	8	relating	relate	VERB
ftr-362	2509	9	to	to	ADP
ftr-362	2509	10	penalties	penalty	NOUN
ftr-362	2509	11	are	be	AUX
ftr-362	2509	12	:	:	PUNCT
ftr-362	2509	13	similarly	similarly	ADV
ftr-362	2509	14	,	,	PUNCT
ftr-362	2509	15	the	the	DET
ftr-362	2509	16	evidence	evidence	NOUN
ftr-362	2509	17	supports	support	VERB
ftr-362	2509	18	the	the	DET
ftr-362	2509	19	trial	trial	NOUN
ftr-362	2509	20	court	court	NOUN
ftr-362	2509	21	’s	’s	PART
ftr-362	2509	22	conclusion	conclusion	NOUN
ftr-362	2509	23	that	that	SCONJ
ftr-362	2509	24	jeffrey	jeffrey	PROPN
ftr-362	2509	25	welles	welles	PROPN
ftr-362	2509	26	knew	know	VERB
ftr-362	2509	27	or	or	CCONJ
ftr-362	2509	28	should	should	AUX
ftr-362	2509	29	have	have	AUX
ftr-362	2509	30	known	know	VERB
ftr-362	2509	31	that	that	DET
ftr-362	2509	32	slk	slk	PROPN
ftr-362	2509	33	was	be	AUX
ftr-362	2509	34	an	an	DET
ftr-362	2509	35	agent	agent	NOUN
ftr-362	2509	36	of	of	ADP
ftr-362	2509	37	j	j	PROPN
ftr-362	2509	38	&	&	CCONJ
ftr-362	2509	39	g	g	PROPN
ftr-362	2509	40	,	,	PUNCT
ftr-362	2509	41	and	and	CCONJ
ftr-362	2509	42	thus	thus	ADV
ftr-362	2509	43	could	could	AUX
ftr-362	2509	44	not	not	PART
ftr-362	2509	45	reasonably	reasonably	ADV
ftr-362	2509	46	rely	rely	VERB
ftr-362	2509	47	on	on	ADP
ftr-362	2509	48	slk	slk	PROPN
ftr-362	2509	49	’s	’s	PART
ftr-362	2509	50	advice	advice	NOUN
ftr-362	2509	51	.	.	PUNCT
ftr-362	2510	1	slk	slk	PROPN
ftr-362	2510	2	’s	’s	PART
ftr-362	2510	3	agency	agency	PROPN
ftr-362	2510	4	relationship	relationship	NOUN
ftr-362	2510	5	was	be	AUX
ftr-362	2510	6	apparent	apparent	ADJ
ftr-362	2510	7	from	from	ADP
ftr-362	2510	8	the	the	DET
ftr-362	2510	9	beginning	beginning	NOUN
ftr-362	2510	10	.	.	PUNCT
ftr-362	2511	1	waterman	waterman	PROPN
ftr-362	2511	2	referred	refer	VERB
ftr-362	2511	3	the	the	DET
ftr-362	2511	4	welleses	welles	NOUN
ftr-362	2511	5	to	to	ADP
ftr-362	2511	6	j	j	PROPN
ftr-362	2511	7	&	&	CCONJ
ftr-362	2511	8	g	g	PROPN
ftr-362	2511	9	,	,	PUNCT
ftr-362	2511	10	presented	present	VERB
ftr-362	2511	11	the	the	DET
ftr-362	2511	12	strategy	strategy	NOUN
ftr-362	2511	13	at	at	ADP
ftr-362	2511	14	the	the	DET
ftr-362	2511	15	vero	vero	PROPN
ftr-362	2511	16	beach	beach	NOUN
ftr-362	2511	17	meeting	meeting	NOUN
ftr-362	2511	18	,	,	PUNCT
ftr-362	2511	19	and	and	CCONJ
ftr-362	2511	20	recommended	recommend	VERB
ftr-362	2511	21	the	the	DET
ftr-362	2511	22	strategy	strategy	NOUN
ftr-362	2511	23	.	.	PUNCT
ftr-362	2512	1	as	as	SCONJ
ftr-362	2512	2	was	be	AUX
ftr-362	2512	3	true	true	ADJ
ftr-362	2512	4	for	for	SCONJ
ftr-362	2512	5	j	j	PROPN
ftr-362	2512	6	&	&	CCONJ
ftr-362	2512	7	g	g	PROPN
ftr-362	2512	8	,	,	PUNCT
ftr-362	2512	9	slk	slk	PROPN
ftr-362	2512	10	’s	’s	PART
ftr-362	2512	11	fee	fee	NOUN
ftr-362	2512	12	agreement	agreement	NOUN
ftr-362	2512	13	made	make	VERB
ftr-362	2512	14	clear	clear	ADJ
ftr-362	2512	15	that	that	SCONJ
ftr-362	2512	16	slk	slk	PROPN
ftr-362	2512	17	had	have	AUX
ftr-362	2512	18	a	a	DET
ftr-362	2512	19	financial	financial	ADJ
ftr-362	2512	20	stake	stake	NOUN
ftr-362	2512	21	in	in	ADP
ftr-362	2512	22	the	the	DET
ftr-362	2512	23	outcome	outcome	NOUN
ftr-362	2512	24	,	,	PUNCT
ftr-362	2512	25	again	again	ADV
ftr-362	2512	26	tying	tie	VERB
ftr-362	2512	27	compensation	compensation	NOUN
ftr-362	2512	28	to	to	ADP
ftr-362	2512	29	the	the	DET
ftr-362	2512	30	sheltered	sheltered	ADJ
ftr-362	2512	31	gain	gain	NOUN
ftr-362	2512	32	.	.	PUNCT
ftr-362	2513	1	slk	slk	PROPN
ftr-362	2513	2	also	also	ADV
ftr-362	2513	3	helped	help	VERB
ftr-362	2513	4	implement	implement	VERB
ftr-362	2513	5	the	the	DET
ftr-362	2513	6	strategy	strategy	NOUN
ftr-362	2513	7	by	by	ADP
ftr-362	2513	8	drafting	draft	VERB
ftr-362	2513	9	and	and	CCONJ
ftr-362	2513	10	backdating	backdate	VERB
ftr-362	2513	11	documents	document	NOUN
ftr-362	2513	12	for	for	ADP
ftr-362	2513	13	the	the	DET
ftr-362	2513	14	different	different	ADJ
ftr-362	2513	15	corporate	corporate	ADJ
ftr-362	2513	16	entities	entity	NOUN
ftr-362	2513	17	.	.	PUNCT
ftr-362	2514	1	in	in	ADP
ftr-362	2514	2	-	-	PUNCT
ftr-362	2514	3	deed	deed	NOUN
ftr-362	2514	4	,	,	PUNCT
ftr-362	2514	5	slk	slk	PROPN
ftr-362	2514	6	openly	openly	ADV
ftr-362	2514	7	acknowledged	acknowledge	VERB
ftr-362	2514	8	its	its	PRON
ftr-362	2514	9	role	role	NOUN
ftr-362	2514	10	in	in	ADP
ftr-362	2514	11	a	a	DET
ftr-362	2514	12	letter	letter	NOUN
ftr-362	2514	13	to	to	ADP
ftr-362	2514	14	the	the	DET
ftr-362	2514	15	welleses	welles	NOUN
ftr-362	2514	16	.	.	PUNCT
ftr-362	2515	1	the	the	DET
ftr-362	2515	2	letter	letter	NOUN
ftr-362	2515	3	stated	state	VERB
ftr-362	2515	4	that	that	SCONJ
ftr-362	2515	5	the	the	DET
ftr-362	2515	6	lower	low	ADJ
ftr-362	2515	7	taxable	taxable	ADJ
ftr-362	2515	8	gain	gain	NOUN
ftr-362	2515	9	that	that	PRON
ftr-362	2515	10	would	would	AUX
ftr-362	2515	11	be	be	AUX
ftr-362	2515	12	reported	report	VERB
ftr-362	2515	13	on	on	ADP
ftr-362	2515	14	stobie	stobie	PROPN
ftr-362	2515	15	creek	creek	PROPN
ftr-362	2515	16	’s	’s	PART
ftr-362	2515	17	return	return	NOUN
ftr-362	2515	18	was	be	AUX
ftr-362	2515	19	“	"	PUNCT
ftr-362	2515	20	produced	produce	VERB
ftr-362	2515	21	by	by	ADP
ftr-362	2515	22	the	the	DET
ftr-362	2515	23	tax	tax	NOUN
ftr-362	2515	24	strategy	strategy	NOUN
ftr-362	2515	25	that	that	PRON
ftr-362	2515	26	was	be	AUX
ftr-362	2515	27	developed	develop	VERB
ftr-362	2515	28	by	by	ADP
ftr-362	2515	29	[	[	X
ftr-362	2515	30	j	j	PROPN
ftr-362	2515	31	&	&	CCONJ
ftr-362	2515	32	g	g	PROPN
ftr-362	2515	33	]	]	PUNCT
ftr-362	2515	34	and	and	CCONJ
ftr-362	2515	35	implemented	implement	VERB
ftr-362	2515	36	with	with	ADP
ftr-362	2515	37	our	our	PRON
ftr-362	2515	38	[	[	X
ftr-362	2515	39	slk	slk	NOUN
ftr-362	2515	40	’s	’s	NOUN
ftr-362	2515	41	]	]	PUNCT
ftr-362	2515	42	help	help	NOUN
ftr-362	2515	43	earlier	early	ADV
ftr-362	2515	44	this	this	DET
ftr-362	2515	45	year	year	NOUN
ftr-362	2515	46	.	.	PUNCT
ftr-362	2515	47	”	"	PUNCT
ftr-362	2516	1	the	the	DET
ftr-362	2516	2	trial	trial	NOUN
ftr-362	2516	3	court	court	NOUN
ftr-362	2516	4	found	find	VERB
ftr-362	2516	5	that	that	SCONJ
ftr-362	2516	6	jeffrey	jeffrey	PROPN
ftr-362	2516	7	welles	welles	PROPN
ftr-362	2516	8	received	receive	VERB
ftr-362	2516	9	this	this	DET
ftr-362	2516	10	letter	letter	NOUN
ftr-362	2516	11	.	.	PUNCT
ftr-362	2517	1	based	base	VERB
ftr-362	2517	2	on	on	ADP
ftr-362	2517	3	that	that	PRON
ftr-362	2517	4	and	and	CCONJ
ftr-362	2517	5	other	other	ADJ
ftr-362	2517	6	evidence	evidence	NOUN
ftr-362	2517	7	presented	present	VERB
ftr-362	2517	8	at	at	ADP
ftr-362	2517	9	trial	trial	NOUN
ftr-362	2517	10	,	,	PUNCT
ftr-362	2517	11	it	it	PRON
ftr-362	2517	12	was	be	AUX
ftr-362	2517	13	reasonable	reasonable	ADJ
ftr-362	2517	14	for	for	SCONJ
ftr-362	2517	15	the	the	DET
ftr-362	2517	16	trial	trial	NOUN
ftr-362	2517	17	court	court	NOUN
ftr-362	2517	18	to	to	PART
ftr-362	2517	19	infer	infer	VERB
ftr-362	2517	20	that	that	SCONJ
ftr-362	2517	21	jeffrey	jeffrey	PROPN
ftr-362	2517	22	welles	welles	PROPN
ftr-362	2517	23	(	(	PUNCT
ftr-362	2517	24	and	and	CCONJ
ftr-362	2517	25	thus	thus	ADV
ftr-362	2517	26	stobie	stobie	PROPN
ftr-362	2517	27	creek	creek	PROPN
ftr-362	2517	28	)	)	PUNCT
ftr-362	2517	29	knew	know	VERB
ftr-362	2517	30	or	or	CCONJ
ftr-362	2517	31	should	should	AUX
ftr-362	2517	32	have	have	AUX
ftr-362	2517	33	known	know	VERB
ftr-362	2517	34	about	about	ADP
ftr-362	2517	35	the	the	DET
ftr-362	2517	36	conflicts	conflict	NOUN
ftr-362	2517	37	of	of	ADP
ftr-362	2517	38	interest	interest	NOUN
ftr-362	2517	39	for	for	ADP
ftr-362	2517	40	j	j	PROPN
ftr-362	2517	41	&	&	CCONJ
ftr-362	2517	42	g	g	PROPN
ftr-362	2517	43	and	and	CCONJ
ftr-362	2517	44	slk	slk	PROPN
ftr-362	2517	45	.	.	PUNCT
ftr-362	2518	1	it	it	PRON
ftr-362	2518	2	was	be	AUX
ftr-362	2518	3	not	not	PART
ftr-362	2518	4	objectively	objectively	ADV
ftr-362	2518	5	reasonable	reasonable	ADJ
ftr-362	2518	6	for	for	SCONJ
ftr-362	2518	7	jeffrey	jeffrey	PROPN
ftr-362	2518	8	welles	welles	PROPN
ftr-362	2518	9	to	to	PART
ftr-362	2518	10	ignore	ignore	VERB
ftr-362	2518	11	evidence	evidence	NOUN
ftr-362	2518	12	of	of	ADP
ftr-362	2518	13	these	these	DET
ftr-362	2518	14	conflicts	conflict	NOUN
ftr-362	2518	15	and	and	CCONJ
ftr-362	2518	16	continue	continue	VERB
ftr-362	2518	17	to	to	PART
ftr-362	2518	18	rely	rely	VERB
ftr-362	2518	19	on	on	ADP
ftr-362	2518	20	the	the	DET
ftr-362	2518	21	advice	advice	NOUN
ftr-362	2518	22	,	,	PUNCT
ftr-362	2518	23	regardless	regardless	ADV
ftr-362	2518	24	of	of	ADP
ftr-362	2518	25	the	the	DET
ftr-362	2518	26	welleses	welles	NOUN
ftr-362	2518	27	’	'	PUNCT
ftr-362	2518	28	longstanding	longstande	VERB
ftr-362	2518	29	relationship	relationship	NOUN
ftr-362	2518	30	with	with	ADP
ftr-362	2518	31	slk	slk	ADJ
ftr-362	2518	32	or	or	CCONJ
ftr-362	2518	33	the	the	DET
ftr-362	2518	34	reputations	reputation	NOUN
ftr-362	2518	35	of	of	ADP
ftr-362	2518	36	both	both	DET
ftr-362	2518	37	firms	firm	NOUN
ftr-362	2518	38	.	.	PUNCT
ftr-362	2519	1	even	even	ADV
ftr-362	2519	2	if	if	SCONJ
ftr-362	2519	3	jeffrey	jeffrey	PROPN
ftr-362	2519	4	welles	welles	PROPN
ftr-362	2519	5	had	have	AUX
ftr-362	2519	6	not	not	PART
ftr-362	2519	7	known	know	VERB
ftr-362	2519	8	about	about	ADP
ftr-362	2519	9	the	the	DET
ftr-362	2519	10	conflicts	conflict	NOUN
ftr-362	2519	11	of	of	ADP
ftr-362	2519	12	interest	interest	NOUN
ftr-362	2519	13	,	,	PUNCT
ftr-362	2519	14	his	his	PRON
ftr-362	2519	15	reliance	reliance	NOUN
ftr-362	2519	16	on	on	ADP
ftr-362	2519	17	the	the	DET
ftr-362	2519	18	advice	advice	NOUN
ftr-362	2519	19	of	of	ADP
ftr-362	2519	20	slk	slk	NOUN
ftr-362	2519	21	and	and	CCONJ
ftr-362	2519	22	j	j	PROPN
ftr-362	2519	23	&	&	CCONJ
ftr-362	2519	24	g	g	PROPN
ftr-362	2519	25	was	be	AUX
ftr-362	2519	26	still	still	ADV
ftr-362	2519	27	unreasonable	unreasonable	ADJ
ftr-362	2519	28	.	.	PUNCT
ftr-362	2520	1	based	base	VERB
ftr-362	2520	2	on	on	ADP
ftr-362	2520	3	jeffrey	jeffrey	PROPN
ftr-362	2520	4	welles	welles	PROPN
ftr-362	2520	5	’s	’s	PART
ftr-362	2520	6	education	education	NOUN
ftr-362	2520	7	and	and	CCONJ
ftr-362	2520	8	experience	experience	NOUN
ftr-362	2520	9	,	,	PUNCT
ftr-362	2520	10	as	as	ADV
ftr-362	2520	11	well	well	ADV
ftr-362	2520	12	as	as	ADP
ftr-362	2520	13	the	the	DET
ftr-362	2520	14	reason	reason	NOUN
ftr-362	2520	15	the	the	DET
ftr-362	2520	16	welleses	welles	NOUN
ftr-362	2520	17	pursued	pursue	VERB
ftr-362	2520	18	the	the	DET
ftr-362	2520	19	j	j	PROPN
ftr-362	2520	20	&	&	CCONJ
ftr-362	2520	21	g	g	PROPN
ftr-362	2520	22	strategy	strategy	NOUN
ftr-362	2520	23	,	,	PUNCT
ftr-362	2520	24	the	the	DET
ftr-362	2520	25	trial	trial	NOUN
ftr-362	2520	26	court	court	NOUN
ftr-362	2520	27	found	find	VERB
ftr-362	2520	28	that	that	SCONJ
ftr-362	2520	29	jeffrey	jeffrey	PROPN
ftr-362	2520	30	welles	welles	PROPN
ftr-362	2520	31	should	should	AUX
ftr-362	2520	32	have	have	AUX
ftr-362	2520	33	known	know	VERB
ftr-362	2520	34	that	that	SCONJ
ftr-362	2520	35	the	the	DET
ftr-362	2520	36	j	j	PROPN
ftr-362	2520	37	&	&	CCONJ
ftr-362	2520	38	g	g	PROPN
ftr-362	2520	39	strategy	strategy	NOUN
ftr-362	2520	40	was	be	AUX
ftr-362	2520	41	“	"	PUNCT
ftr-362	2520	42	too	too	ADV
ftr-362	2520	43	2011	2011	NUM
ftr-362	2520	44	]	]	PUNCT
ftr-362	2520	45	recent	recent	ADJ
ftr-362	2520	46	developments	development	NOUN
ftr-362	2520	47	in	in	ADP
ftr-362	2520	48	federal	federal	ADJ
ftr-362	2520	49	income	income	NOUN
ftr-362	2520	50	taxation	taxation	NOUN
ftr-362	2520	51	689	689	NUM
ftr-362	2520	52	good	good	ADJ
ftr-362	2520	53	to	to	PART
ftr-362	2520	54	be	be	AUX
ftr-362	2520	55	true	true	ADJ
ftr-362	2520	56	.	.	PUNCT
ftr-362	2520	57	”	"	PUNCT
ftr-362	2521	1	cf	cf	NOUN
ftr-362	2521	2	.	.	PUNCT
ftr-362	2522	1	neonatology	neonatology	NOUN
ftr-362	2522	2	,	,	PUNCT
ftr-362	2522	3	299	299	NUM
ftr-362	2522	4	f.3d	f.3d	NUM
ftr-362	2522	5	at	at	ADP
ftr-362	2522	6	234	234	NUM
ftr-362	2522	7	.	.	PUNCT
ftr-362	2523	1	this	this	DET
ftr-362	2523	2	determination	determination	NOUN
ftr-362	2523	3	is	be	AUX
ftr-362	2523	4	not	not	PART
ftr-362	2523	5	clearly	clearly	ADV
ftr-362	2523	6	erroneous	erroneous	ADJ
ftr-362	2523	7	.	.	PUNCT
ftr-362	2524	1	jeffrey	jeffrey	PROPN
ftr-362	2524	2	welles	welles	PROPN
ftr-362	2524	3	was	be	AUX
ftr-362	2524	4	a	a	DET
ftr-362	2524	5	highly	highly	ADV
ftr-362	2524	6	educated	educate	VERB
ftr-362	2524	7	professional	professional	NOUN
ftr-362	2524	8	with	with	ADP
ftr-362	2524	9	extensive	extensive	ADJ
ftr-362	2524	10	experience	experience	NOUN
ftr-362	2524	11	in	in	ADP
ftr-362	2524	12	finance	finance	NOUN
ftr-362	2524	13	,	,	PUNCT
ftr-362	2524	14	having	having	AUX
ftr-362	2524	15	worked	work	VERB
ftr-362	2524	16	as	as	ADP
ftr-362	2524	17	an	an	DET
ftr-362	2524	18	investment	investment	NOUN
ftr-362	2524	19	banker	banker	NOUN
ftr-362	2524	20	and	and	CCONJ
ftr-362	2524	21	as	as	ADP
ftr-362	2524	22	the	the	DET
ftr-362	2524	23	manager	manager	NOUN
ftr-362	2524	24	of	of	ADP
ftr-362	2524	25	his	his	PRON
ftr-362	2524	26	family	family	NOUN
ftr-362	2524	27	’s	’s	PART
ftr-362	2524	28	complex	complex	ADJ
ftr-362	2524	29	finances	finance	NOUN
ftr-362	2524	30	.	.	PUNCT
ftr-362	2525	1	stobie	stobie	PROPN
ftr-362	2525	2	creek	creek	PROPN
ftr-362	2525	3	,	,	PUNCT
ftr-362	2525	4	82	82	NUM
ftr-362	2525	5	fed	fed	PROPN
ftr-362	2525	6	.	.	PUNCT
ftr-362	2526	1	cl	cl	NOUN
ftr-362	2526	2	.	.	PUNCT
ftr-362	2527	1	at	at	ADP
ftr-362	2527	2	715	715	NUM
ftr-362	2527	3	.	.	PUNCT
ftr-362	2528	1	in	in	ADP
ftr-362	2528	2	that	that	DET
ftr-362	2528	3	managerial	managerial	ADJ
ftr-362	2528	4	role	role	NOUN
ftr-362	2528	5	,	,	PUNCT
ftr-362	2528	6	he	he	PRON
ftr-362	2528	7	had	have	AUX
ftr-362	2528	8	helped	help	VERB
ftr-362	2528	9	implement	implement	VERB
ftr-362	2528	10	a	a	DET
ftr-362	2528	11	number	number	NOUN
ftr-362	2528	12	of	of	ADP
ftr-362	2528	13	sophisticated	sophisticated	ADJ
ftr-362	2528	14	tax	tax	NOUN
ftr-362	2528	15	-	-	PUNCT
ftr-362	2528	16	planning	planning	NOUN
ftr-362	2528	17	strategies	strategy	NOUN
ftr-362	2528	18	,	,	PUNCT
ftr-362	2528	19	giving	give	VERB
ftr-362	2528	20	him	he	PRON
ftr-362	2528	21	sufficient	sufficient	ADJ
ftr-362	2528	22	knowledge	knowledge	NOUN
ftr-362	2528	23	and	and	CCONJ
ftr-362	2528	24	experience	experience	NOUN
ftr-362	2528	25	to	to	PART
ftr-362	2528	26	know	know	VERB
ftr-362	2528	27	when	when	SCONJ
ftr-362	2528	28	a	a	DET
ftr-362	2528	29	tax	tax	NOUN
ftr-362	2528	30	-	-	PUNCT
ftr-362	2528	31	planning	planning	NOUN
ftr-362	2528	32	strategy	strategy	NOUN
ftr-362	2528	33	was	be	AUX
ftr-362	2528	34	likely	likely	ADJ
ftr-362	2528	35	“	"	PUNCT
ftr-362	2528	36	too	too	ADV
ftr-362	2528	37	good	good	ADJ
ftr-362	2528	38	to	to	PART
ftr-362	2528	39	be	be	AUX
ftr-362	2528	40	true	true	ADJ
ftr-362	2528	41	.	.	PUNCT
ftr-362	2528	42	”	"	PUNCT
ftr-362	2529	1	jeffrey	jeffrey	PROPN
ftr-362	2529	2	welles	welles	PROPN
ftr-362	2529	3	knew	know	VERB
ftr-362	2529	4	that	that	SCONJ
ftr-362	2529	5	the	the	DET
ftr-362	2529	6	j	j	PROPN
ftr-362	2529	7	&	&	CCONJ
ftr-362	2529	8	g	g	PROPN
ftr-362	2529	9	strategy	strategy	NOUN
ftr-362	2529	10	was	be	AUX
ftr-362	2529	11	marketed	market	VERB
ftr-362	2529	12	as	as	ADP
ftr-362	2529	13	a	a	DET
ftr-362	2529	14	“	"	PUNCT
ftr-362	2529	15	basis	basis	NOUN
ftr-362	2529	16	enhancing	enhance	VERB
ftr-362	2529	17	derivatives	derivative	NOUN
ftr-362	2529	18	structure	structure	NOUN
ftr-362	2529	19	”	"	PUNCT
ftr-362	2529	20	and	and	CCONJ
ftr-362	2529	21	that	that	SCONJ
ftr-362	2529	22	the	the	DET
ftr-362	2529	23	purpose	purpose	NOUN
ftr-362	2529	24	of	of	ADP
ftr-362	2529	25	the	the	DET
ftr-362	2529	26	strategy	strategy	NOUN
ftr-362	2529	27	was	be	AUX
ftr-362	2529	28	to	to	PART
ftr-362	2529	29	boost	boost	VERB
ftr-362	2529	30	the	the	DET
ftr-362	2529	31	basis	basis	NOUN
ftr-362	2529	32	in	in	ADP
ftr-362	2529	33	capital	capital	NOUN
ftr-362	2529	34	assets	asset	NOUN
ftr-362	2529	35	,	,	PUNCT
ftr-362	2529	36	“	"	PUNCT
ftr-362	2529	37	generating	generate	VERB
ftr-362	2529	38	a	a	DET
ftr-362	2529	39	reduced	reduced	ADJ
ftr-362	2529	40	gain	gain	NOUN
ftr-362	2529	41	for	for	ADP
ftr-362	2529	42	tax	tax	NOUN
ftr-362	2529	43	purposes	purpose	NOUN
ftr-362	2529	44	.	.	PUNCT
ftr-362	2529	45	”	"	PUNCT
ftr-362	2530	1	moreover	moreover	ADV
ftr-362	2530	2	,	,	PUNCT
ftr-362	2530	3	jeffrey	jeffrey	PROPN
ftr-362	2530	4	welles	welles	PROPN
ftr-362	2530	5	sought	seek	VERB
ftr-362	2530	6	out	out	ADP
ftr-362	2530	7	and	and	CCONJ
ftr-362	2530	8	selected	select	VERB
ftr-362	2530	9	the	the	DET
ftr-362	2530	10	j	j	PROPN
ftr-362	2530	11	&	&	CCONJ
ftr-362	2530	12	g	g	PROPN
ftr-362	2530	13	strategy	strategy	NOUN
ftr-362	2530	14	because	because	SCONJ
ftr-362	2530	15	of	of	ADP
ftr-362	2530	16	a	a	DET
ftr-362	2530	17	desire	desire	NOUN
ftr-362	2530	18	to	to	PART
ftr-362	2530	19	avoid	avoid	VERB
ftr-362	2530	20	taxes	taxis	NOUN
ftr-362	2530	21	that	that	PRON
ftr-362	2530	22	would	would	AUX
ftr-362	2530	23	otherwise	otherwise	ADV
ftr-362	2530	24	be	be	AUX
ftr-362	2530	25	owed	owe	VERB
ftr-362	2530	26	on	on	ADP
ftr-362	2530	27	the	the	DET
ftr-362	2530	28	therma	therma	PROPN
ftr-362	2530	29	-	-	PUNCT
ftr-362	2530	30	tru	tru	PROPN
ftr-362	2530	31	deal	deal	NOUN
ftr-362	2530	32	,	,	PUNCT
ftr-362	2530	33	not	not	PART
ftr-362	2530	34	because	because	SCONJ
ftr-362	2530	35	he	he	PRON
ftr-362	2530	36	wanted	want	VERB
ftr-362	2530	37	to	to	PART
ftr-362	2530	38	structure	structure	VERB
ftr-362	2530	39	the	the	DET
ftr-362	2530	40	deal	deal	NOUN
ftr-362	2530	41	itself	itself	PRON
ftr-362	2530	42	to	to	PART
ftr-362	2530	43	minimize	minimize	VERB
ftr-362	2530	44	taxes	taxis	NOUN
ftr-362	2530	45	.	.	PUNCT
ftr-362	2531	1	6	6	X
ftr-362	2531	2	.	.	X
ftr-362	2531	3	even	even	ADV
ftr-362	2531	4	this	this	DET
ftr-362	2531	5	tax	tax	NOUN
ftr-362	2531	6	court	court	NOUN
ftr-362	2531	7	judge	judge	NOUN
ftr-362	2531	8	’s	’s	PART
ftr-362	2531	9	gullibility	gullibility	NOUN
ftr-362	2531	10	has	have	VERB
ftr-362	2531	11	limits	limit	NOUN
ftr-362	2531	12	.	.	PUNCT
ftr-362	2532	1	a	a	DET
ftr-362	2532	2	“	"	PUNCT
ftr-362	2532	3	should	should	AUX
ftr-362	2532	4	”	"	PUNCT
ftr-362	2532	5	opinion	opinion	NOUN
ftr-362	2532	6	by	by	ADP
ftr-362	2532	7	pwc	pwc	NOUN
ftr-362	2532	8	that	that	PRON
ftr-362	2532	9	the	the	DET
ftr-362	2532	10	transaction	transaction	NOUN
ftr-362	2532	11	was	be	AUX
ftr-362	2532	12	not	not	PART
ftr-362	2532	13	a	a	DET
ftr-362	2532	14	disguised	disguise	VERB
ftr-362	2532	15	sale	sale	NOUN
ftr-362	2532	16	is	be	AUX
ftr-362	2532	17	n’t	not	PART
ftr-362	2532	18	worth	worth	ADJ
ftr-362	2532	19	the	the	DET
ftr-362	2532	20	paper	paper	NOUN
ftr-362	2532	21	it	it	PRON
ftr-362	2532	22	was	be	AUX
ftr-362	2532	23	printed	print	VERB
ftr-362	2532	24	on	on	ADP
ftr-362	2532	25	,	,	PUNCT
ftr-362	2532	26	which	which	PRON
ftr-362	2532	27	resulted	result	VERB
ftr-362	2532	28	in	in	ADP
ftr-362	2532	29	a	a	DET
ftr-362	2532	30	penalty	penalty	NOUN
ftr-362	2532	31	of	of	ADP
ftr-362	2532	32	$	$	SYM
ftr-362	2532	33	36,691,796	36,691,796	NUM
ftr-362	2532	34	.	.	PUNCT
ftr-362	2533	1	reliance	reliance	NOUN
ftr-362	2533	2	on	on	ADP
ftr-362	2533	3	an	an	DET
ftr-362	2533	4	opinion	opinion	NOUN
ftr-362	2533	5	issued	issue	VERB
ftr-362	2533	6	by	by	ADP
ftr-362	2533	7	an	an	DET
ftr-362	2533	8	advisor	advisor	NOUN
ftr-362	2533	9	who	who	PRON
ftr-362	2533	10	was	be	AUX
ftr-362	2533	11	actively	actively	ADV
ftr-362	2533	12	involved	involve	VERB
ftr-362	2533	13	in	in	ADP
ftr-362	2533	14	developing	develop	VERB
ftr-362	2533	15	and	and	CCONJ
ftr-362	2533	16	structuring	structure	VERB
ftr-362	2533	17	a	a	DET
ftr-362	2533	18	transaction	transaction	NOUN
ftr-362	2533	19	was	be	AUX
ftr-362	2533	20	unreasonable	unreasonable	ADJ
ftr-362	2533	21	because	because	SCONJ
ftr-362	2533	22	the	the	DET
ftr-362	2533	23	advisor	advisor	NOUN
ftr-362	2533	24	faced	face	VERB
ftr-362	2533	25	an	an	DET
ftr-362	2533	26	inherent	inherent	ADJ
ftr-362	2533	27	conflict	conflict	NOUN
ftr-362	2533	28	of	of	ADP
ftr-362	2533	29	interest	interest	NOUN
ftr-362	2533	30	.	.	PUNCT
ftr-362	2534	1	canal	canal	PROPN
ftr-362	2534	2	corp	corp	PROPN
ftr-362	2534	3	.	.	PROPN
ftr-362	2535	1	v.	v.	PROPN
ftr-362	2535	2	commissioner	commissioner	PROPN
ftr-362	2535	3	,	,	PUNCT
ftr-362	2535	4	135	135	NUM
ftr-362	2535	5	t.c	t.c	PROPN
ftr-362	2535	6	.	.	PUNCT
ftr-362	2536	1	no	no	INTJ
ftr-362	2536	2	.	.	NOUN
ftr-362	2536	3	9	9	NUM
ftr-362	2536	4	(	(	PUNCT
ftr-362	2536	5	8/5/10	8/5/10	NUM
ftr-362	2536	6	)	)	PUNCT
ftr-362	2536	7	.	.	PUNCT
ftr-362	2537	1	in	in	ADP
ftr-362	2537	2	1999	1999	NUM
ftr-362	2537	3	,	,	PUNCT
ftr-362	2537	4	a	a	DET
ftr-362	2537	5	member	member	NOUN
ftr-362	2537	6	of	of	ADP
ftr-362	2537	7	the	the	DET
ftr-362	2537	8	taxpayer	taxpayer	NOUN
ftr-362	2537	9	’s	’s	PART
ftr-362	2537	10	consolidated	consolidated	PROPN
ftr-362	2537	11	group	group	NOUN
ftr-362	2537	12	that	that	PRON
ftr-362	2537	13	manufactured	manufacture	VERB
ftr-362	2537	14	tissues	tissue	NOUN
ftr-362	2537	15	,	,	PUNCT
ftr-362	2537	16	wisco	wisco	PROPN
ftr-362	2537	17	,	,	PUNCT
ftr-362	2537	18	contributed	contribute	VERB
ftr-362	2537	19	substantially	substantially	ADV
ftr-362	2537	20	all	all	PRON
ftr-362	2537	21	of	of	ADP
ftr-362	2537	22	its	its	PRON
ftr-362	2537	23	assets	asset	NOUN
ftr-362	2537	24	to	to	ADP
ftr-362	2537	25	an	an	DET
ftr-362	2537	26	llc	llc	NOUN
ftr-362	2537	27	in	in	ADP
ftr-362	2537	28	exchange	exchange	NOUN
ftr-362	2537	29	for	for	ADP
ftr-362	2537	30	a	a	DET
ftr-362	2537	31	5percent	5percent	NUM
ftr-362	2537	32	interest	interest	NOUN
ftr-362	2537	33	in	in	ADP
ftr-362	2537	34	the	the	DET
ftr-362	2537	35	llc	llc	NOUN
ftr-362	2537	36	,	,	PUNCT
ftr-362	2537	37	which	which	PRON
ftr-362	2537	38	assumed	assume	VERB
ftr-362	2537	39	most	most	ADJ
ftr-362	2537	40	of	of	ADP
ftr-362	2537	41	wisco	wisco	PROPN
ftr-362	2537	42	’s	’s	PART
ftr-362	2537	43	liabilities	liability	NOUN
ftr-362	2537	44	and	and	CCONJ
ftr-362	2537	45	which	which	PRON
ftr-362	2537	46	simultaneously	simultaneously	ADV
ftr-362	2537	47	distributed	distribute	VERB
ftr-362	2537	48	$	$	SYM
ftr-362	2537	49	755	755	NUM
ftr-362	2537	50	million	million	NUM
ftr-362	2537	51	of	of	ADP
ftr-362	2537	52	cash	cash	NOUN
ftr-362	2537	53	to	to	ADP
ftr-362	2537	54	wisco	wisco	PROPN
ftr-362	2537	55	.	.	PUNCT
ftr-362	2538	1	the	the	DET
ftr-362	2538	2	remaining	remain	VERB
ftr-362	2538	3	95	95	NUM
ftr-362	2538	4	percent	percent	NOUN
ftr-362	2538	5	interest	interest	NOUN
ftr-362	2538	6	in	in	ADP
ftr-362	2538	7	the	the	DET
ftr-362	2538	8	llc	llc	NOUN
ftr-362	2538	9	was	be	AUX
ftr-362	2538	10	owned	own	VERB
ftr-362	2538	11	by	by	ADP
ftr-362	2538	12	georgia	georgia	PROPN
ftr-362	2538	13	pacific	pacific	PROPN
ftr-362	2538	14	.	.	PUNCT
ftr-362	2539	1	the	the	DET
ftr-362	2539	2	$	$	SYM
ftr-362	2539	3	755	755	NUM
ftr-362	2539	4	million	million	NUM
ftr-362	2539	5	was	be	AUX
ftr-362	2539	6	obtained	obtain	VERB
ftr-362	2539	7	through	through	ADP
ftr-362	2539	8	a	a	DET
ftr-362	2539	9	bank	bank	NOUN
ftr-362	2539	10	loan	loan	NOUN
ftr-362	2539	11	to	to	ADP
ftr-362	2539	12	the	the	DET
ftr-362	2539	13	llc	llc	NOUN
ftr-362	2539	14	guaranteed	guarantee	VERB
ftr-362	2539	15	by	by	ADP
ftr-362	2539	16	georgia	georgia	PROPN
ftr-362	2539	17	pacific	pacific	PROPN
ftr-362	2539	18	,	,	PUNCT
ftr-362	2539	19	for	for	ADP
ftr-362	2539	20	which	which	PRON
ftr-362	2539	21	wisco	wisco	PROPN
ftr-362	2539	22	provided	provide	VERB
ftr-362	2539	23	a	a	DET
ftr-362	2539	24	circumscribed	circumscribed	ADJ
ftr-362	2539	25	indemnity	indemnity	NOUN
ftr-362	2539	26	regarding	regard	VERB
ftr-362	2539	27	the	the	DET
ftr-362	2539	28	principal	principal	NOUN
ftr-362	2539	29	,	,	PUNCT
ftr-362	2539	30	but	but	CCONJ
ftr-362	2539	31	not	not	PART
ftr-362	2539	32	the	the	DET
ftr-362	2539	33	interest	interest	NOUN
ftr-362	2539	34	(	(	PUNCT
ftr-362	2539	35	which	which	PRON
ftr-362	2539	36	required	require	VERB
ftr-362	2539	37	georgia	georgia	PROPN
ftr-362	2539	38	pacific	pacific	PROPN
ftr-362	2539	39	first	first	ADV
ftr-362	2539	40	to	to	PART
ftr-362	2539	41	look	look	VERB
ftr-362	2539	42	to	to	ADP
ftr-362	2539	43	the	the	DET
ftr-362	2539	44	llc	llc	NOUN
ftr-362	2539	45	’s	’s	PART
ftr-362	2539	46	assets	asset	NOUN
ftr-362	2539	47	and	and	CCONJ
ftr-362	2539	48	which	which	PRON
ftr-362	2539	49	also	also	ADV
ftr-362	2539	50	provided	provide	VERB
ftr-362	2539	51	wisco	wisco	PROPN
ftr-362	2539	52	an	an	DET
ftr-362	2539	53	increased	increase	VERB
ftr-362	2539	54	interest	interest	NOUN
ftr-362	2539	55	in	in	ADP
ftr-362	2539	56	the	the	DET
ftr-362	2539	57	llc	llc	NOUN
ftr-362	2539	58	if	if	SCONJ
ftr-362	2539	59	it	it	PRON
ftr-362	2539	60	paid	pay	VERB
ftr-362	2539	61	the	the	DET
ftr-362	2539	62	indemnity	indemnity	NOUN
ftr-362	2539	63	)	)	PUNCT
ftr-362	2539	64	.	.	PUNCT
ftr-362	2540	1	wisco	wisco	PROPN
ftr-362	2540	2	used	use	VERB
ftr-362	2540	3	the	the	DET
ftr-362	2540	4	cash	cash	NOUN
ftr-362	2540	5	to	to	PART
ftr-362	2540	6	pay	pay	VERB
ftr-362	2540	7	a	a	DET
ftr-362	2540	8	$	$	SYM
ftr-362	2540	9	151	151	NUM
ftr-362	2540	10	million	million	NUM
ftr-362	2540	11	dividend	dividend	NOUN
ftr-362	2540	12	to	to	ADP
ftr-362	2540	13	canal	canal	NOUN
ftr-362	2540	14	and	and	CCONJ
ftr-362	2540	15	repay	repay	VERB
ftr-362	2540	16	intercompany	intercompany	NOUN
ftr-362	2540	17	loans	loan	NOUN
ftr-362	2540	18	.	.	PUNCT
ftr-362	2541	1	wisco	wisco	PROPN
ftr-362	2541	2	’s	’s	PART
ftr-362	2541	3	only	only	ADV
ftr-362	2541	4	assets	asset	NOUN
ftr-362	2541	5	thereafter	thereafter	ADV
ftr-362	2541	6	were	be	AUX
ftr-362	2541	7	a	a	DET
ftr-362	2541	8	$	$	SYM
ftr-362	2541	9	151	151	NUM
ftr-362	2541	10	note	note	NOUN
ftr-362	2541	11	from	from	ADP
ftr-362	2541	12	canal	canal	NOUN
ftr-362	2541	13	and	and	CCONJ
ftr-362	2541	14	a	a	DET
ftr-362	2541	15	$	$	SYM
ftr-362	2541	16	6	6	NUM
ftr-362	2541	17	million	million	NUM
ftr-362	2541	18	corporate	corporate	ADJ
ftr-362	2541	19	jet	jet	NOUN
ftr-362	2541	20	.	.	PUNCT
ftr-362	2542	1	subsequently	subsequently	ADV
ftr-362	2542	2	,	,	PUNCT
ftr-362	2542	3	the	the	DET
ftr-362	2542	4	llc	llc	NOUN
ftr-362	2542	5	borrowed	borrow	VERB
ftr-362	2542	6	funds	fund	NOUN
ftr-362	2542	7	from	from	ADP
ftr-362	2542	8	a	a	DET
ftr-362	2542	9	subsidiary	subsidiary	NOUN
ftr-362	2542	10	of	of	ADP
ftr-362	2542	11	georgia	georgia	PROPN
ftr-362	2542	12	pacific	pacific	PROPN
ftr-362	2542	13	to	to	PART
ftr-362	2542	14	retire	retire	VERB
ftr-362	2542	15	the	the	DET
ftr-362	2542	16	bank	bank	NOUN
ftr-362	2542	17	loan	loan	NOUN
ftr-362	2542	18	.	.	PUNCT
ftr-362	2543	1	the	the	DET
ftr-362	2543	2	taxpayer	taxpayer	NOUN
ftr-362	2543	3	received	receive	VERB
ftr-362	2543	4	a	a	DET
ftr-362	2543	5	“	"	PUNCT
ftr-362	2543	6	should	should	AUX
ftr-362	2543	7	”	"	PUNCT
ftr-362	2543	8	opinion	opinion	NOUN
ftr-362	2543	9	from	from	ADP
ftr-362	2543	10	pwc	pwc	NOUN
ftr-362	2543	11	that	that	SCONJ
ftr-362	2543	12	the	the	DET
ftr-362	2543	13	1999	1999	NUM
ftr-362	2543	14	transaction	transaction	NOUN
ftr-362	2543	15	would	would	AUX
ftr-362	2543	16	not	not	PART
ftr-362	2543	17	be	be	AUX
ftr-362	2543	18	treated	treat	VERB
ftr-362	2543	19	as	as	ADP
ftr-362	2543	20	an	an	DET
ftr-362	2543	21	asset	asset	NOUN
ftr-362	2543	22	sale	sale	NOUN
ftr-362	2543	23	and	and	CCONJ
ftr-362	2543	24	gain	gain	NOUN
ftr-362	2543	25	would	would	AUX
ftr-362	2543	26	be	be	AUX
ftr-362	2543	27	deferred	defer	VERB
ftr-362	2543	28	,	,	PUNCT
ftr-362	2543	29	for	for	ADP
ftr-362	2543	30	which	which	PRON
ftr-362	2543	31	it	it	PRON
ftr-362	2543	32	paid	pay	VERB
ftr-362	2543	33	flat	flat	ADJ
ftr-362	2543	34	fee	fee	NOUN
ftr-362	2543	35	of	of	ADP
ftr-362	2543	36	$	$	SYM
ftr-362	2543	37	800,000	800,000	NUM
ftr-362	2543	38	.	.	PUNCT
ftr-362	2544	1	the	the	DET
ftr-362	2544	2	fee	fee	NOUN
ftr-362	2544	3	was	be	AUX
ftr-362	2544	4	due	due	ADJ
ftr-362	2544	5	only	only	ADV
ftr-362	2544	6	if	if	SCONJ
ftr-362	2544	7	the	the	DET
ftr-362	2544	8	opinion	opinion	NOUN
ftr-362	2544	9	was	be	AUX
ftr-362	2544	10	a	a	DET
ftr-362	2544	11	“	"	PUNCT
ftr-362	2544	12	should	should	AUX
ftr-362	2544	13	”	"	PUNCT
ftr-362	2544	14	opinion	opinion	NOUN
ftr-362	2544	15	,	,	PUNCT
ftr-362	2544	16	and	and	CCONJ
ftr-362	2544	17	only	only	ADV
ftr-362	2544	18	upon	upon	SCONJ
ftr-362	2544	19	the	the	DET
ftr-362	2544	20	closing	closing	NOUN
ftr-362	2544	21	of	of	ADP
ftr-362	2544	22	the	the	DET
ftr-362	2544	23	joint	joint	ADJ
ftr-362	2544	24	venture	venture	NOUN
ftr-362	2544	25	transaction	transaction	NOUN
ftr-362	2544	26	.	.	PUNCT
ftr-362	2545	1	in	in	ADP
ftr-362	2545	2	2001	2001	NUM
ftr-362	2545	3	,	,	PUNCT
ftr-362	2545	4	wisco	wisco	PROPN
ftr-362	2545	5	sold	sell	VERB
ftr-362	2545	6	its	its	PRON
ftr-362	2545	7	llc	llc	PROPN
ftr-362	2545	8	interest	interest	NOUN
ftr-362	2545	9	to	to	ADP
ftr-362	2545	10	georgia	georgia	PROPN
ftr-362	2545	11	pacific	pacific	PROPN
ftr-362	2545	12	for	for	ADP
ftr-362	2545	13	$	$	SYM
ftr-362	2545	14	1	1	NUM
ftr-362	2545	15	million	million	NUM
ftr-362	2545	16	,	,	PUNCT
ftr-362	2545	17	and	and	CCONJ
ftr-362	2545	18	georgia	georgia	PROPN
ftr-362	2545	19	pacific	pacific	PROPN
ftr-362	2545	20	then	then	ADV
ftr-362	2546	1	690	690	NUM
ftr-362	2546	2	florida	florida	PROPN
ftr-362	2546	3	tax	tax	NOUN
ftr-362	2546	4	review	review	NOUN
ftr-362	2546	5	[	[	X
ftr-362	2546	6	vol	vol	NOUN
ftr-362	2546	7	.	.	PUNCT
ftr-362	2546	8	10:9	10:9	NUM
ftr-362	2546	9	sold	sell	VERB
ftr-362	2546	10	the	the	DET
ftr-362	2546	11	entire	entire	ADJ
ftr-362	2546	12	interest	interest	NOUN
ftr-362	2546	13	in	in	ADP
ftr-362	2546	14	the	the	DET
ftr-362	2546	15	llc	llc	NOUN
ftr-362	2546	16	to	to	ADP
ftr-362	2546	17	an	an	DET
ftr-362	2546	18	unrelated	unrelated	ADJ
ftr-362	2546	19	party	party	NOUN
ftr-362	2546	20	.	.	PUNCT
ftr-362	2547	1	the	the	DET
ftr-362	2547	2	taxpayer	taxpayer	NOUN
ftr-362	2547	3	treated	treat	VERB
ftr-362	2547	4	the	the	DET
ftr-362	2547	5	1999	1999	NUM
ftr-362	2547	6	transaction	transaction	NOUN
ftr-362	2547	7	as	as	ADP
ftr-362	2547	8	a	a	DET
ftr-362	2547	9	contribution	contribution	NOUN
ftr-362	2547	10	to	to	ADP
ftr-362	2547	11	the	the	DET
ftr-362	2547	12	llc	llc	NOUN
ftr-362	2547	13	and	and	CCONJ
ftr-362	2547	14	the	the	DET
ftr-362	2547	15	receipt	receipt	NOUN
ftr-362	2547	16	of	of	ADP
ftr-362	2547	17	a	a	DET
ftr-362	2547	18	“	"	PUNCT
ftr-362	2547	19	debtfinanced	debtfinanced	ADJ
ftr-362	2547	20	transfer	transfer	NOUN
ftr-362	2547	21	of	of	ADP
ftr-362	2547	22	consideration	consideration	NOUN
ftr-362	2547	23	,	,	PUNCT
ftr-362	2547	24	”	"	PUNCT
ftr-362	2547	25	for	for	ADP
ftr-362	2547	26	which	which	PRON
ftr-362	2547	27	reg	reg	NOUN
ftr-362	2547	28	.	.	PUNCT
ftr-362	2548	1	§	§	PROPN
ftr-362	2548	2	1.707	1.707	NUM
ftr-362	2548	3	-	-	SYM
ftr-362	2548	4	5(b	5(b	NUM
ftr-362	2548	5	)	)	PUNCT
ftr-362	2548	6	provides	provide	VERB
ftr-362	2548	7	an	an	DET
ftr-362	2548	8	exception	exception	NOUN
ftr-362	2548	9	to	to	ADP
ftr-362	2548	10	the	the	DET
ftr-362	2548	11	disguised	disguise	VERB
ftr-362	2548	12	sale	sale	NOUN
ftr-362	2548	13	rules	rule	NOUN
ftr-362	2548	14	to	to	ADP
ftr-362	2548	15	the	the	DET
ftr-362	2548	16	extent	extent	NOUN
ftr-362	2548	17	the	the	DET
ftr-362	2548	18	distribution	distribution	NOUN
ftr-362	2548	19	does	do	AUX
ftr-362	2548	20	not	not	PART
ftr-362	2548	21	exceed	exceed	VERB
ftr-362	2548	22	the	the	DET
ftr-362	2548	23	distributee	distributee	NOUN
ftr-362	2548	24	partner	partner	NOUN
ftr-362	2548	25	’s	’s	PART
ftr-362	2548	26	share	share	NOUN
ftr-362	2548	27	of	of	ADP
ftr-362	2548	28	the	the	DET
ftr-362	2548	29	partnership	partnership	NOUN
ftr-362	2548	30	liabilities	liability	NOUN
ftr-362	2548	31	under	under	ADP
ftr-362	2548	32	§	§	PROPN
ftr-362	2548	33	752	752	NUM
ftr-362	2548	34	.	.	PUNCT
ftr-362	2549	1	(	(	PUNCT
ftr-362	2549	2	however	however	ADV
ftr-362	2549	3	,	,	PUNCT
ftr-362	2549	4	for	for	ADP
ftr-362	2549	5	financial	financial	ADJ
ftr-362	2549	6	accounting	accounting	NOUN
ftr-362	2549	7	purposes	purpose	NOUN
ftr-362	2549	8	taxpayer	taxpayer	NOUN
ftr-362	2549	9	reported	report	VERB
ftr-362	2549	10	the	the	DET
ftr-362	2549	11	transaction	transaction	NOUN
ftr-362	2549	12	as	as	ADP
ftr-362	2549	13	a	a	DET
ftr-362	2549	14	sale	sale	NOUN
ftr-362	2549	15	.	.	PUNCT
ftr-362	2549	16	)	)	PUNCT
ftr-362	2550	1	the	the	DET
ftr-362	2550	2	irs	irs	PROPN
ftr-362	2550	3	asserted	assert	VERB
ftr-362	2550	4	that	that	SCONJ
ftr-362	2550	5	the	the	DET
ftr-362	2550	6	1999	1999	NUM
ftr-362	2550	7	transaction	transaction	NOUN
ftr-362	2550	8	was	be	AUX
ftr-362	2550	9	a	a	DET
ftr-362	2550	10	disguised	disguised	ADJ
ftr-362	2550	11	sale	sale	NOUN
ftr-362	2550	12	under	under	ADP
ftr-362	2550	13	§	§	PROPN
ftr-362	2550	14	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-362	2550	15	)	)	PUNCT
ftr-362	2550	16	,	,	PUNCT
ftr-362	2550	17	because	because	SCONJ
ftr-362	2550	18	wisco	wisco	PROPN
ftr-362	2550	19	did	do	AUX
ftr-362	2550	20	not	not	PART
ftr-362	2550	21	have	have	VERB
ftr-362	2550	22	any	any	DET
ftr-362	2550	23	allocable	allocable	ADJ
ftr-362	2550	24	share	share	NOUN
ftr-362	2550	25	of	of	ADP
ftr-362	2550	26	the	the	DET
ftr-362	2550	27	liability	liability	NOUN
ftr-362	2550	28	.	.	PUNCT
ftr-362	2551	1	the	the	DET
ftr-362	2551	2	taxpayer	taxpayer	NOUN
ftr-362	2551	3	argued	argue	VERB
ftr-362	2551	4	that	that	SCONJ
ftr-362	2551	5	wisco	wisco	PROPN
ftr-362	2551	6	’s	’s	PART
ftr-362	2551	7	indemnity	indemnity	NOUN
ftr-362	2551	8	of	of	ADP
ftr-362	2551	9	georgia	georgia	PROPN
ftr-362	2551	10	pacific	pacific	PROPN
ftr-362	2551	11	’s	’s	PART
ftr-362	2551	12	guaranty	guaranty	NOUN
ftr-362	2551	13	imposed	impose	VERB
ftr-362	2551	14	the	the	DET
ftr-362	2551	15	economic	economic	ADJ
ftr-362	2551	16	risk	risk	NOUN
ftr-362	2551	17	of	of	ADP
ftr-362	2551	18	loss	loss	NOUN
ftr-362	2551	19	for	for	ADP
ftr-362	2551	20	the	the	DET
ftr-362	2551	21	llc	llc	PROPN
ftr-362	2551	22	debt	debt	NOUN
ftr-362	2551	23	on	on	ADP
ftr-362	2551	24	wisco	wisco	PROPN
ftr-362	2551	25	,	,	PUNCT
ftr-362	2551	26	and	and	CCONJ
ftr-362	2551	27	thus	thus	ADV
ftr-362	2551	28	wisco	wisco	PROPN
ftr-362	2551	29	’s	’s	PART
ftr-362	2551	30	share	share	NOUN
ftr-362	2551	31	of	of	ADP
ftr-362	2551	32	the	the	DET
ftr-362	2551	33	debt	debt	NOUN
ftr-362	2551	34	equaled	equal	VERB
ftr-362	2551	35	the	the	DET
ftr-362	2551	36	distribution	distribution	NOUN
ftr-362	2551	37	.	.	PUNCT
ftr-362	2552	1	the	the	DET
ftr-362	2552	2	irs	irs	PROPN
ftr-362	2552	3	asserted	assert	VERB
ftr-362	2552	4	that	that	SCONJ
ftr-362	2552	5	wisco	wisco	PROPN
ftr-362	2552	6	’s	’s	PART
ftr-362	2552	7	indemnity	indemnity	NOUN
ftr-362	2552	8	agreement	agreement	NOUN
ftr-362	2552	9	should	should	AUX
ftr-362	2552	10	be	be	AUX
ftr-362	2552	11	disregarded	disregard	VERB
ftr-362	2552	12	under	under	ADP
ftr-362	2552	13	the	the	DET
ftr-362	2552	14	anti	anti	ADJ
ftr-362	2552	15	-	-	ADJ
ftr-362	2552	16	abuse	abuse	ADJ
ftr-362	2552	17	rule	rule	NOUN
ftr-362	2552	18	for	for	ADP
ftr-362	2552	19	allocation	allocation	NOUN
ftr-362	2552	20	of	of	ADP
ftr-362	2552	21	partnership	partnership	NOUN
ftr-362	2552	22	debt	debt	NOUN
ftr-362	2552	23	:	:	PUNCT
ftr-362	2552	24	reg	reg	NOUN
ftr-362	2552	25	.	.	PUNCT
ftr-362	2553	1	§	§	PROPN
ftr-362	2553	2	1.752	1.752	NUM
ftr-362	2553	3	-	-	SYM
ftr-362	2553	4	2(j)(1	2(j)(1	NUM
ftr-362	2553	5	)	)	PUNCT
ftr-362	2553	6	and	and	CCONJ
ftr-362	2553	7	(	(	PUNCT
ftr-362	2553	8	3	3	X
ftr-362	2553	9	)	)	PUNCT
ftr-362	2553	10	provides	provide	VERB
ftr-362	2553	11	that	that	SCONJ
ftr-362	2553	12	a	a	DET
ftr-362	2553	13	partner	partner	NOUN
ftr-362	2553	14	’s	’s	PART
ftr-362	2553	15	obligation	obligation	NOUN
ftr-362	2553	16	to	to	PART
ftr-362	2553	17	make	make	VERB
ftr-362	2553	18	a	a	DET
ftr-362	2553	19	payment	payment	NOUN
ftr-362	2553	20	may	may	AUX
ftr-362	2553	21	be	be	AUX
ftr-362	2553	22	disregarded	disregard	VERB
ftr-362	2553	23	if	if	SCONJ
ftr-362	2553	24	(	(	PUNCT
ftr-362	2553	25	1	1	X
ftr-362	2553	26	)	)	PUNCT
ftr-362	2553	27	the	the	DET
ftr-362	2553	28	facts	fact	NOUN
ftr-362	2553	29	and	and	CCONJ
ftr-362	2553	30	circumstances	circumstance	NOUN
ftr-362	2553	31	indicate	indicate	VERB
ftr-362	2553	32	that	that	SCONJ
ftr-362	2553	33	a	a	DET
ftr-362	2553	34	principal	principal	ADJ
ftr-362	2553	35	purpose	purpose	NOUN
ftr-362	2553	36	of	of	ADP
ftr-362	2553	37	the	the	DET
ftr-362	2553	38	arrangement	arrangement	NOUN
ftr-362	2553	39	between	between	ADP
ftr-362	2553	40	the	the	DET
ftr-362	2553	41	parties	party	NOUN
ftr-362	2553	42	is	be	AUX
ftr-362	2553	43	to	to	PART
ftr-362	2553	44	eliminate	eliminate	VERB
ftr-362	2553	45	the	the	DET
ftr-362	2553	46	partner	partner	NOUN
ftr-362	2553	47	’s	’s	PART
ftr-362	2553	48	risk	risk	NOUN
ftr-362	2553	49	of	of	ADP
ftr-362	2553	50	loss	loss	NOUN
ftr-362	2553	51	or	or	CCONJ
ftr-362	2553	52	to	to	PART
ftr-362	2553	53	create	create	VERB
ftr-362	2553	54	a	a	DET
ftr-362	2553	55	facade	facade	NOUN
ftr-362	2553	56	of	of	ADP
ftr-362	2553	57	the	the	DET
ftr-362	2553	58	partner	partner	NOUN
ftr-362	2553	59	’s	’s	PART
ftr-362	2553	60	bearing	bear	VERB
ftr-362	2553	61	the	the	DET
ftr-362	2553	62	economic	economic	ADJ
ftr-362	2553	63	risk	risk	NOUN
ftr-362	2553	64	of	of	ADP
ftr-362	2553	65	loss	loss	NOUN
ftr-362	2553	66	with	with	ADP
ftr-362	2553	67	respect	respect	NOUN
ftr-362	2553	68	to	to	ADP
ftr-362	2553	69	the	the	DET
ftr-362	2553	70	obligation	obligation	NOUN
ftr-362	2553	71	,	,	PUNCT
ftr-362	2553	72	or	or	CCONJ
ftr-362	2553	73	(	(	PUNCT
ftr-362	2553	74	2	2	X
ftr-362	2553	75	)	)	PUNCT
ftr-362	2553	76	the	the	DET
ftr-362	2553	77	facts	fact	NOUN
ftr-362	2553	78	and	and	CCONJ
ftr-362	2553	79	circumstances	circumstance	NOUN
ftr-362	2553	80	of	of	ADP
ftr-362	2553	81	the	the	DET
ftr-362	2553	82	transaction	transaction	NOUN
ftr-362	2553	83	evidence	evidence	NOUN
ftr-362	2553	84	a	a	DET
ftr-362	2553	85	plan	plan	NOUN
ftr-362	2553	86	to	to	PART
ftr-362	2553	87	circumvent	circumvent	VERB
ftr-362	2553	88	or	or	CCONJ
ftr-362	2553	89	avoid	avoid	VERB
ftr-362	2553	90	the	the	DET
ftr-362	2553	91	obligation	obligation	NOUN
ftr-362	2553	92	.	.	PUNCT
ftr-362	2554	1	the	the	DET
ftr-362	2554	2	tax	tax	NOUN
ftr-362	2554	3	court	court	NOUN
ftr-362	2554	4	(	(	PUNCT
ftr-362	2554	5	judge	judge	NOUN
ftr-362	2554	6	kroupa	kroupa	NOUN
ftr-362	2554	7	)	)	PUNCT
ftr-362	2554	8	agreed	agree	VERB
ftr-362	2554	9	with	with	ADP
ftr-362	2554	10	the	the	DET
ftr-362	2554	11	irs	irs	PROPN
ftr-362	2554	12	that	that	SCONJ
ftr-362	2554	13	the	the	DET
ftr-362	2554	14	transactions	transaction	NOUN
ftr-362	2554	15	had	have	VERB
ftr-362	2554	16	to	to	PART
ftr-362	2554	17	be	be	AUX
ftr-362	2554	18	viewed	view	VERB
ftr-362	2554	19	together	together	ADV
ftr-362	2554	20	and	and	CCONJ
ftr-362	2554	21	they	they	PRON
ftr-362	2554	22	constituted	constitute	VERB
ftr-362	2554	23	a	a	DET
ftr-362	2554	24	disguised	disguise	VERB
ftr-362	2554	25	sale	sale	NOUN
ftr-362	2554	26	under	under	ADP
ftr-362	2554	27	§	§	PROPN
ftr-362	2554	28	707(a)(2)(b	707(a)(2)(b	PROPN
ftr-362	2554	29	)	)	PUNCT
ftr-362	2554	30	rather	rather	ADV
ftr-362	2554	31	than	than	ADP
ftr-362	2554	32	a	a	DET
ftr-362	2554	33	tax	tax	NOUN
ftr-362	2554	34	-	-	PUNCT
ftr-362	2554	35	free	free	ADJ
ftr-362	2554	36	contribution	contribution	NOUN
ftr-362	2554	37	to	to	ADP
ftr-362	2554	38	a	a	DET
ftr-362	2554	39	partnership	partnership	NOUN
ftr-362	2554	40	under	under	ADP
ftr-362	2554	41	§	§	PROPN
ftr-362	2554	42	721	721	NUM
ftr-362	2554	43	.	.	PUNCT
ftr-362	2555	1	taking	take	VERB
ftr-362	2555	2	into	into	ADP
ftr-362	2555	3	account	account	NOUN
ftr-362	2555	4	all	all	PRON
ftr-362	2555	5	of	of	ADP
ftr-362	2555	6	the	the	DET
ftr-362	2555	7	facts	fact	NOUN
ftr-362	2555	8	,	,	PUNCT
ftr-362	2555	9	including	include	VERB
ftr-362	2555	10	the	the	DET
ftr-362	2555	11	facts	fact	NOUN
ftr-362	2555	12	that	that	SCONJ
ftr-362	2555	13	(	(	PUNCT
ftr-362	2555	14	1	1	X
ftr-362	2555	15	)	)	PUNCT
ftr-362	2555	16	georgia	georgia	PROPN
ftr-362	2555	17	pacific	pacific	PROPN
ftr-362	2555	18	did	do	AUX
ftr-362	2555	19	not	not	PART
ftr-362	2555	20	require	require	VERB
ftr-362	2555	21	the	the	DET
ftr-362	2555	22	indemnity	indemnity	NOUN
ftr-362	2555	23	,	,	PUNCT
ftr-362	2555	24	but	but	CCONJ
ftr-362	2555	25	it	it	PRON
ftr-362	2555	26	was	be	AUX
ftr-362	2555	27	included	include	VERB
ftr-362	2555	28	because	because	SCONJ
ftr-362	2555	29	the	the	DET
ftr-362	2555	30	taxpayer	taxpayer	NOUN
ftr-362	2555	31	’s	’s	PART
ftr-362	2555	32	tax	tax	NOUN
ftr-362	2555	33	advisor	advisor	NOUN
ftr-362	2555	34	concluded	conclude	VERB
ftr-362	2555	35	that	that	SCONJ
ftr-362	2555	36	it	it	PRON
ftr-362	2555	37	was	be	AUX
ftr-362	2555	38	necessary	necessary	ADJ
ftr-362	2555	39	in	in	SCONJ
ftr-362	2555	40	order	order	NOUN
ftr-362	2555	41	to	to	PART
ftr-362	2555	42	avoid	avoid	VERB
ftr-362	2555	43	the	the	DET
ftr-362	2555	44	disguised	disguise	VERB
ftr-362	2555	45	sale	sale	NOUN
ftr-362	2555	46	rules	rule	NOUN
ftr-362	2555	47	,	,	PUNCT
ftr-362	2555	48	(	(	PUNCT
ftr-362	2555	49	2	2	X
ftr-362	2555	50	)	)	PUNCT
ftr-362	2555	51	the	the	DET
ftr-362	2555	52	indemnity	indemnity	NOUN
ftr-362	2555	53	’s	’s	PART
ftr-362	2555	54	provisions	provision	NOUN
ftr-362	2555	55	minimized	minimize	VERB
ftr-362	2555	56	the	the	DET
ftr-362	2555	57	likelihood	likelihood	NOUN
ftr-362	2555	58	that	that	SCONJ
ftr-362	2555	59	it	it	PRON
ftr-362	2555	60	would	would	AUX
ftr-362	2555	61	ever	ever	ADV
ftr-362	2555	62	be	be	AUX
ftr-362	2555	63	invoked	invoke	VERB
ftr-362	2555	64	,	,	PUNCT
ftr-362	2555	65	and	and	CCONJ
ftr-362	2555	66	(	(	PUNCT
ftr-362	2555	67	3	3	X
ftr-362	2555	68	)	)	PUNCT
ftr-362	2555	69	the	the	DET
ftr-362	2555	70	taxpayer	taxpayer	NOUN
ftr-362	2555	71	’s	’s	PART
ftr-362	2555	72	representations	representation	NOUN
ftr-362	2555	73	to	to	ADP
ftr-362	2555	74	moody	moody	PROPN
ftr-362	2555	75	’s	’s	PART
ftr-362	2555	76	and	and	CCONJ
ftr-362	2555	77	standard	standard	PROPN
ftr-362	2555	78	&	&	CCONJ
ftr-362	2555	79	poor	poor	PROPN
ftr-362	2555	80	’s	’	VERB
ftr-362	2555	81	that	that	SCONJ
ftr-362	2555	82	the	the	DET
ftr-362	2555	83	only	only	ADJ
ftr-362	2555	84	risk	risk	NOUN
ftr-362	2555	85	associated	associate	VERB
ftr-362	2555	86	with	with	ADP
ftr-362	2555	87	the	the	DET
ftr-362	2555	88	transaction	transaction	NOUN
ftr-362	2555	89	was	be	AUX
ftr-362	2555	90	the	the	DET
ftr-362	2555	91	tax	tax	NOUN
ftr-362	2555	92	risk	risk	NOUN
ftr-362	2555	93	,	,	PUNCT
ftr-362	2555	94	judge	judge	PROPN
ftr-362	2555	95	kroupa	kroupa	PROPN
ftr-362	2555	96	found	find	VERB
ftr-362	2555	97	that	that	SCONJ
ftr-362	2555	98	the	the	DET
ftr-362	2555	99	indemnity	indemnity	NOUN
ftr-362	2555	100	agreement	agreement	NOUN
ftr-362	2555	101	was	be	AUX
ftr-362	2555	102	crafted	craft	VERB
ftr-362	2555	103	to	to	PART
ftr-362	2555	104	limit	limit	VERB
ftr-362	2555	105	any	any	DET
ftr-362	2555	106	potential	potential	ADJ
ftr-362	2555	107	liability	liability	NOUN
ftr-362	2555	108	to	to	ADP
ftr-362	2555	109	wisco	wisco	PROPN
ftr-362	2555	110	’s	’s	PART
ftr-362	2555	111	assets	asset	NOUN
ftr-362	2555	112	,	,	PUNCT
ftr-362	2555	113	which	which	PRON
ftr-362	2555	114	were	be	AUX
ftr-362	2555	115	insufficient	insufficient	ADJ
ftr-362	2555	116	to	to	PART
ftr-362	2555	117	cover	cover	VERB
ftr-362	2555	118	more	more	ADJ
ftr-362	2555	119	than	than	ADP
ftr-362	2555	120	a	a	DET
ftr-362	2555	121	small	small	ADJ
ftr-362	2555	122	fraction	fraction	NOUN
ftr-362	2555	123	of	of	ADP
ftr-362	2555	124	the	the	DET
ftr-362	2555	125	indemnity	indemnity	NOUN
ftr-362	2555	126	.	.	PUNCT
ftr-362	2556	1	accordingly	accordingly	ADV
ftr-362	2556	2	,	,	PUNCT
ftr-362	2556	3	the	the	DET
ftr-362	2556	4	indemnity	indemnity	NOUN
ftr-362	2556	5	agreement	agreement	NOUN
ftr-362	2556	6	was	be	AUX
ftr-362	2556	7	disregarded	disregard	VERB
ftr-362	2556	8	,	,	PUNCT
ftr-362	2556	9	and	and	CCONJ
ftr-362	2556	10	the	the	DET
ftr-362	2556	11	distribution	distribution	NOUN
ftr-362	2556	12	of	of	ADP
ftr-362	2556	13	cash	cash	NOUN
ftr-362	2556	14	to	to	ADP
ftr-362	2556	15	wisco	wisco	PROPN
ftr-362	2556	16	was	be	AUX
ftr-362	2556	17	not	not	PART
ftr-362	2556	18	protected	protect	VERB
ftr-362	2556	19	by	by	ADP
ftr-362	2556	20	the	the	DET
ftr-362	2556	21	debt	debt	NOUN
ftr-362	2556	22	-	-	PUNCT
ftr-362	2556	23	financed	finance	VERB
ftr-362	2556	24	transfer	transfer	NOUN
ftr-362	2556	25	exception	exception	NOUN
ftr-362	2556	26	to	to	ADP
ftr-362	2556	27	the	the	DET
ftr-362	2556	28	disguised	disguise	VERB
ftr-362	2556	29	sale	sale	NOUN
ftr-362	2556	30	rules	rule	NOUN
ftr-362	2556	31	.	.	PUNCT
ftr-362	2557	1	the	the	DET
ftr-362	2557	2	1999	1999	NUM
ftr-362	2557	3	transaction	transaction	NOUN
ftr-362	2557	4	was	be	AUX
ftr-362	2557	5	a	a	DET
ftr-362	2557	6	sale	sale	NOUN
ftr-362	2557	7	of	of	ADP
ftr-362	2557	8	wisco	wisco	PROPN
ftr-362	2557	9	’s	’s	PART
ftr-362	2557	10	assets	asset	NOUN
ftr-362	2557	11	.	.	PUNCT
ftr-362	2558	1	the	the	DET
ftr-362	2558	2	court	court	NOUN
ftr-362	2558	3	said	say	VERB
ftr-362	2558	4	,	,	PUNCT
ftr-362	2558	5	“	"	PUNCT
ftr-362	2558	6	chesapeake	chesapeake	NOUN
ftr-362	2558	7	[	[	X
ftr-362	2558	8	taxpayer	taxpayer	NOUN
ftr-362	2558	9	’s	’s	PART
ftr-362	2558	10	predecessor	predecessor	NOUN
ftr-362	2558	11	]	]	PUNCT
ftr-362	2558	12	used	use	VERB
ftr-362	2558	13	the	the	DET
ftr-362	2558	14	indemnity	indemnity	NOUN
ftr-362	2558	15	to	to	PART
ftr-362	2558	16	create	create	VERB
ftr-362	2558	17	the	the	DET
ftr-362	2558	18	appearance	appearance	NOUN
ftr-362	2558	19	that	that	PRON
ftr-362	2558	20	wisco	wisco	PROPN
ftr-362	2558	21	bore	bear	VERB
ftr-362	2558	22	the	the	DET
ftr-362	2558	23	economic	economic	ADJ
ftr-362	2558	24	risk	risk	NOUN
ftr-362	2558	25	of	of	ADP
ftr-362	2558	26	loss	loss	NOUN
ftr-362	2558	27	for	for	ADP
ftr-362	2558	28	the	the	DET
ftr-362	2558	29	llc	llc	PROPN
ftr-362	2558	30	debt	debt	NOUN
ftr-362	2558	31	when	when	SCONJ
ftr-362	2558	32	in	in	ADP
ftr-362	2558	33	substance	substance	NOUN
ftr-362	2558	34	the	the	DET
ftr-362	2558	35	risk	risk	NOUN
ftr-362	2558	36	was	be	AUX
ftr-362	2558	37	borne	bear	VERB
ftr-362	2558	38	by	by	ADP
ftr-362	2558	39	gp	gp	NOUN
ftr-362	2558	40	.	.	PUNCT
ftr-362	2558	41	”	"	PUNCT
ftr-362	2559	1	among	among	ADP
ftr-362	2559	2	the	the	DET
ftr-362	2559	3	circumstances	circumstance	NOUN
ftr-362	2559	4	considered	consider	VERB
ftr-362	2559	5	by	by	ADP
ftr-362	2559	6	the	the	DET
ftr-362	2559	7	court	court	NOUN
ftr-362	2559	8	was	be	AUX
ftr-362	2559	9	that	that	SCONJ
ftr-362	2559	10	chesapeake	chesapeake	PROPN
ftr-362	2559	11	represented	represent	VERB
ftr-362	2559	12	that	that	SCONJ
ftr-362	2559	13	its	its	PRON
ftr-362	2559	14	only	only	ADJ
ftr-362	2559	15	risk	risk	NOUN
ftr-362	2559	16	on	on	ADP
ftr-362	2559	17	the	the	DET
ftr-362	2559	18	transaction	transaction	NOUN
ftr-362	2559	19	was	be	AUX
ftr-362	2559	20	the	the	DET
ftr-362	2559	21	tax	tax	NOUN
ftr-362	2559	22	risk	risk	NOUN
ftr-362	2559	23	.	.	PUNCT
ftr-362	2560	1	•	•	NUM
ftr-362	2560	2	judge	judge	NOUN
ftr-362	2560	3	kroupa	kroupa	PROPN
ftr-362	2560	4	also	also	ADV
ftr-362	2560	5	upheld	uphold	VERB
ftr-362	2560	6	the	the	DET
ftr-362	2560	7	imposition	imposition	NOUN
ftr-362	2560	8	of	of	ADP
ftr-362	2560	9	a	a	DET
ftr-362	2560	10	substantial	substantial	ADJ
ftr-362	2560	11	understatement	understatement	NOUN
ftr-362	2560	12	penalty	penalty	NOUN
ftr-362	2560	13	under	under	ADP
ftr-362	2560	14	§	§	PROPN
ftr-362	2560	15	6662(a	6662(a	NOUN
ftr-362	2560	16	)	)	PUNCT
ftr-362	2560	17	in	in	ADP
ftr-362	2560	18	the	the	DET
ftr-362	2560	19	amount	amount	NOUN
ftr-362	2560	20	of	of	ADP
ftr-362	2560	21	$	$	SYM
ftr-362	2560	22	36,691,796	36,691,796	NUM
ftr-362	2560	23	.	.	PUNCT
ftr-362	2561	1	even	even	ADV
ftr-362	2561	2	though	though	SCONJ
ftr-362	2561	3	the	the	DET
ftr-362	2561	4	taxpayer	taxpayer	NOUN
ftr-362	2561	5	received	receive	VERB
ftr-362	2561	6	a	a	DET
ftr-362	2561	7	“	"	PUNCT
ftr-362	2561	8	should	should	AUX
ftr-362	2561	9	”	"	PUNCT
ftr-362	2561	10	opinion	opinion	NOUN
ftr-362	2561	11	from	from	ADP
ftr-362	2561	12	pwc	pwc	NOUN
ftr-362	2561	13	that	that	SCONJ
ftr-362	2561	14	the	the	DET
ftr-362	2561	15	1999	1999	NUM
ftr-362	2561	16	transaction	transaction	NOUN
ftr-362	2561	17	would	would	AUX
ftr-362	2561	18	not	not	PART
ftr-362	2561	19	be	be	AUX
ftr-362	2561	20	treated	treat	VERB
ftr-362	2561	21	as	as	ADP
ftr-362	2561	22	an	an	DET
ftr-362	2561	23	asset	asset	NOUN
ftr-362	2561	24	sale	sale	NOUN
ftr-362	2561	25	and	and	CCONJ
ftr-362	2561	26	gain	gain	NOUN
ftr-362	2561	27	would	would	AUX
ftr-362	2561	28	be	be	AUX
ftr-362	2561	29	deferred	defer	VERB
ftr-362	2561	30	,	,	PUNCT
ftr-362	2561	31	the	the	DET
ftr-362	2561	32	reasonable	reasonable	ADJ
ftr-362	2561	33	cause	cause	NOUN
ftr-362	2561	34	exception	exception	NOUN
ftr-362	2561	35	of	of	ADP
ftr-362	2561	36	§	§	PROPN
ftr-362	2561	37	6664(c)(1	6664(c)(1	NUM
ftr-362	2561	38	)	)	PUNCT
ftr-362	2561	39	did	do	AUX
ftr-362	2561	40	not	not	PART
ftr-362	2561	41	2011	2011	NUM
ftr-362	2561	42	]	]	PUNCT
ftr-362	2561	43	recent	recent	ADJ
ftr-362	2561	44	developments	development	NOUN
ftr-362	2561	45	in	in	ADP
ftr-362	2561	46	federal	federal	ADJ
ftr-362	2561	47	income	income	NOUN
ftr-362	2561	48	taxation	taxation	NOUN
ftr-362	2561	49	691	691	NUM
ftr-362	2561	50	apply	apply	VERB
ftr-362	2561	51	,	,	PUNCT
ftr-362	2561	52	because	because	SCONJ
ftr-362	2561	53	(	(	PUNCT
ftr-362	2561	54	1	1	X
ftr-362	2561	55	)	)	PUNCT
ftr-362	2561	56	“	"	PUNCT
ftr-362	2561	57	the	the	DET
ftr-362	2561	58	opinion	opinion	NOUN
ftr-362	2561	59	was	be	AUX
ftr-362	2561	60	riddled	riddle	VERB
ftr-362	2561	61	with	with	ADP
ftr-362	2561	62	questionable	questionable	ADJ
ftr-362	2561	63	conclusions	conclusion	NOUN
ftr-362	2561	64	and	and	CCONJ
ftr-362	2561	65	unreasonable	unreasonable	ADJ
ftr-362	2561	66	assumptions	assumption	NOUN
ftr-362	2561	67	,	,	PUNCT
ftr-362	2561	68	”	"	PUNCT
ftr-362	2561	69	and	and	CCONJ
ftr-362	2561	70	(	(	PUNCT
ftr-362	2561	71	2	2	NUM
ftr-362	2561	72	)	)	PUNCT
ftr-362	2561	73	pwc	pwc	NOUN
ftr-362	2561	74	was	be	AUX
ftr-362	2561	75	actively	actively	ADV
ftr-362	2561	76	involved	involve	VERB
ftr-362	2561	77	in	in	ADP
ftr-362	2561	78	planning	plan	VERB
ftr-362	2561	79	the	the	DET
ftr-362	2561	80	transaction	transaction	NOUN
ftr-362	2561	81	and	and	CCONJ
ftr-362	2561	82	its	its	PRON
ftr-362	2561	83	opinion	opinion	NOUN
ftr-362	2561	84	was	be	AUX
ftr-362	2561	85	tainted	taint	VERB
ftr-362	2561	86	by	by	ADP
ftr-362	2561	87	a	a	DET
ftr-362	2561	88	conflict	conflict	NOUN
ftr-362	2561	89	of	of	ADP
ftr-362	2561	90	interest	interest	NOUN
ftr-362	2561	91	,	,	PUNCT
ftr-362	2561	92	which	which	PRON
ftr-362	2561	93	caused	cause	VERB
ftr-362	2561	94	it	it	PRON
ftr-362	2561	95	have	have	AUX
ftr-362	2561	96	“	"	PUNCT
ftr-362	2561	97	crossed	cross	VERB
ftr-362	2561	98	over	over	ADP
ftr-362	2561	99	the	the	DET
ftr-362	2561	100	line	line	NOUN
ftr-362	2561	101	from	from	ADP
ftr-362	2561	102	trusted	trust	VERB
ftr-362	2561	103	adviser	adviser	NOUN
ftr-362	2561	104	for	for	ADP
ftr-362	2561	105	prior	prior	ADJ
ftr-362	2561	106	accounting	accounting	NOUN
ftr-362	2561	107	purposes	purpose	NOUN
ftr-362	2561	108	to	to	PART
ftr-362	2561	109	advocate	advocate	VERB
ftr-362	2561	110	for	for	ADP
ftr-362	2561	111	a	a	DET
ftr-362	2561	112	position	position	NOUN
ftr-362	2561	113	with	with	ADP
ftr-362	2561	114	no	no	DET
ftr-362	2561	115	authority	authority	NOUN
ftr-362	2561	116	that	that	PRON
ftr-362	2561	117	was	be	AUX
ftr-362	2561	118	based	base	VERB
ftr-362	2561	119	on	on	ADP
ftr-362	2561	120	an	an	DET
ftr-362	2561	121	opinion	opinion	NOUN
ftr-362	2561	122	with	with	ADP
ftr-362	2561	123	a	a	DET
ftr-362	2561	124	high	high	ADJ
ftr-362	2561	125	price	price	NOUN
ftr-362	2561	126	tag—$800,000	tag—$800,000	NOUN
ftr-362	2561	127	.	.	PUNCT
ftr-362	2561	128	”	"	PUNCT
ftr-362	2562	1	she	she	PRON
ftr-362	2562	2	described	describe	VERB
ftr-362	2562	3	the	the	DET
ftr-362	2562	4	opinion	opinion	NOUN
ftr-362	2562	5	as	as	ADP
ftr-362	2562	6	“	"	PUNCT
ftr-362	2562	7	littered	litter	VERB
ftr-362	2562	8	with	with	ADP
ftr-362	2562	9	typographical	typographical	ADJ
ftr-362	2562	10	errors	error	NOUN
ftr-362	2562	11	,	,	PUNCT
ftr-362	2562	12	disorganized	disorganized	ADJ
ftr-362	2562	13	and	and	CCONJ
ftr-362	2562	14	incomplete	incomplete	ADJ
ftr-362	2562	15	.	.	PUNCT
ftr-362	2562	16	”	"	PUNCT
ftr-362	2563	1	judge	judge	PROPN
ftr-362	2563	2	kroupa	kroupa	PROPN
ftr-362	2563	3	concluded	conclude	VERB
ftr-362	2563	4	that	that	SCONJ
ftr-362	2563	5	pwc	pwc	PROPN
ftr-362	2563	6	’s	’s	PART
ftr-362	2563	7	opinion	opinion	NOUN
ftr-362	2563	8	was	be	AUX
ftr-362	2563	9	based	base	VERB
ftr-362	2563	10	on	on	ADP
ftr-362	2563	11	the	the	DET
ftr-362	2563	12	size	size	NOUN
ftr-362	2563	13	of	of	ADP
ftr-362	2563	14	its	its	PRON
ftr-362	2563	15	fee	fee	NOUN
ftr-362	2563	16	,	,	PUNCT
ftr-362	2563	17	rather	rather	ADV
ftr-362	2563	18	than	than	ADP
ftr-362	2563	19	on	on	ADP
ftr-362	2563	20	legal	legal	ADJ
ftr-362	2563	21	reasoning	reasoning	NOUN
ftr-362	2563	22	,	,	PUNCT
ftr-362	2563	23	stating	state	VERB
ftr-362	2563	24	as	as	SCONJ
ftr-362	2563	25	follows	follow	VERB
ftr-362	2563	26	:	:	PUNCT
ftr-362	2563	27	we	we	PRON
ftr-362	2563	28	are	be	AUX
ftr-362	2563	29	also	also	ADV
ftr-362	2563	30	nonplused	nonplus	VERB
ftr-362	2563	31	by	by	ADP
ftr-362	2563	32	mr	mr	PROPN
ftr-362	2563	33	.	.	PROPN
ftr-362	2563	34	miller	miller	PROPN
ftr-362	2563	35	’s	’s	PART
ftr-362	2563	36	failure	failure	NOUN
ftr-362	2563	37	to	to	PART
ftr-362	2563	38	give	give	VERB
ftr-362	2563	39	an	an	DET
ftr-362	2563	40	understandable	understandable	ADJ
ftr-362	2563	41	response	response	NOUN
ftr-362	2563	42	when	when	SCONJ
ftr-362	2563	43	asked	ask	VERB
ftr-362	2563	44	at	at	ADP
ftr-362	2563	45	trial	trial	NOUN
ftr-362	2563	46	how	how	SCONJ
ftr-362	2563	47	pwc	pwc	NOUN
ftr-362	2563	48	could	could	AUX
ftr-362	2563	49	issue	issue	VERB
ftr-362	2563	50	a	a	DET
ftr-362	2563	51	“	"	PUNCT
ftr-362	2563	52	should	should	AUX
ftr-362	2563	53	”	"	PUNCT
ftr-362	2563	54	opinion	opinion	NOUN
ftr-362	2563	55	if	if	SCONJ
ftr-362	2563	56	no	no	DET
ftr-362	2563	57	authority	authority	NOUN
ftr-362	2563	58	on	on	ADP
ftr-362	2563	59	point	point	NOUN
ftr-362	2563	60	existed	exist	VERB
ftr-362	2563	61	.	.	PUNCT
ftr-362	2564	1	he	he	PRON
ftr-362	2564	2	demurred	demur	VERB
ftr-362	2564	3	that	that	SCONJ
ftr-362	2564	4	it	it	PRON
ftr-362	2564	5	was	be	AUX
ftr-362	2564	6	what	what	PRON
ftr-362	2564	7	chesapeake	chesapeake	PROPN
ftr-362	2564	8	requested	request	VERB
ftr-362	2564	9	.	.	PUNCT
ftr-362	2565	1	the	the	DET
ftr-362	2565	2	only	only	ADJ
ftr-362	2565	3	explanation	explanation	NOUN
ftr-362	2565	4	that	that	PRON
ftr-362	2565	5	makes	make	VERB
ftr-362	2565	6	sense	sense	NOUN
ftr-362	2565	7	to	to	ADP
ftr-362	2565	8	the	the	DET
ftr-362	2565	9	court	court	NOUN
ftr-362	2565	10	is	be	AUX
ftr-362	2565	11	that	that	SCONJ
ftr-362	2565	12	no	no	DET
ftr-362	2565	13	lesser	less	ADJ
ftr-362	2565	14	level	level	NOUN
ftr-362	2565	15	of	of	ADP
ftr-362	2565	16	comfort	comfort	NOUN
ftr-362	2565	17	would	would	AUX
ftr-362	2565	18	have	have	AUX
ftr-362	2565	19	commanded	command	VERB
ftr-362	2565	20	the	the	DET
ftr-362	2565	21	$	$	SYM
ftr-362	2565	22	800,000	800,000	NUM
ftr-362	2565	23	fixed	fix	VERB
ftr-362	2565	24	fee	fee	NOUN
ftr-362	2565	25	that	that	PRON
ftr-362	2565	26	chesapeake	chesapeake	NOUN
ftr-362	2565	27	paid	pay	VERB
ftr-362	2565	28	for	for	ADP
ftr-362	2565	29	the	the	DET
ftr-362	2565	30	opinion	opinion	NOUN
ftr-362	2565	31	.	.	PUNCT
ftr-362	2566	1	•	•	NUM
ftr-362	2566	2	judge	judge	PROPN
ftr-362	2566	3	kroupa	kroupa	PROPN
ftr-362	2566	4	found	find	VERB
ftr-362	2566	5	that	that	SCONJ
ftr-362	2566	6	the	the	DET
ftr-362	2566	7	taxpayer	taxpayer	NOUN
ftr-362	2566	8	“	"	PUNCT
ftr-362	2566	9	essentially	essentially	ADV
ftr-362	2566	10	bought	buy	VERB
ftr-362	2566	11	an	an	DET
ftr-362	2566	12	insurance	insurance	NOUN
ftr-362	2566	13	policy	policy	NOUN
ftr-362	2566	14	as	as	ADP
ftr-362	2566	15	to	to	ADP
ftr-362	2566	16	the	the	DET
ftr-362	2566	17	taxability	taxability	NOUN
ftr-362	2566	18	of	of	ADP
ftr-362	2566	19	the	the	DET
ftr-362	2566	20	transaction	transaction	NOUN
ftr-362	2566	21	,	,	PUNCT
ftr-362	2566	22	”	"	PUNCT
ftr-362	2566	23	and	and	CCONJ
ftr-362	2566	24	continued	continue	VERB
ftr-362	2566	25	to	to	PART
ftr-362	2566	26	conclude	conclude	VERB
ftr-362	2566	27	as	as	SCONJ
ftr-362	2566	28	follows	follow	VERB
ftr-362	2566	29	:	:	PUNCT
ftr-362	2566	30	pwc	pwc	PROPN
ftr-362	2566	31	’s	’s	PART
ftr-362	2566	32	opinion	opinion	NOUN
ftr-362	2566	33	looks	look	VERB
ftr-362	2566	34	more	more	ADV
ftr-362	2566	35	like	like	ADP
ftr-362	2566	36	a	a	DET
ftr-362	2566	37	quid	quid	ADJ
ftr-362	2566	38	pro	pro	X
ftr-362	2566	39	quo	quo	NOUN
ftr-362	2566	40	arrangement	arrangement	NOUN
ftr-362	2566	41	than	than	ADP
ftr-362	2566	42	a	a	DET
ftr-362	2566	43	true	true	ADJ
ftr-362	2566	44	tax	tax	NOUN
ftr-362	2566	45	advisory	advisory	ADJ
ftr-362	2566	46	opinion	opinion	NOUN
ftr-362	2566	47	.	.	PUNCT
ftr-362	2567	1	if	if	SCONJ
ftr-362	2567	2	we	we	PRON
ftr-362	2567	3	were	be	AUX
ftr-362	2567	4	to	to	PART
ftr-362	2567	5	bless	bless	VERB
ftr-362	2567	6	the	the	DET
ftr-362	2567	7	closeness	closeness	NOUN
ftr-362	2567	8	of	of	ADP
ftr-362	2567	9	the	the	DET
ftr-362	2567	10	relationship	relationship	NOUN
ftr-362	2567	11	,	,	PUNCT
ftr-362	2567	12	we	we	PRON
ftr-362	2567	13	would	would	AUX
ftr-362	2567	14	be	be	AUX
ftr-362	2567	15	providing	provide	VERB
ftr-362	2567	16	carte	carte	NOUN
ftr-362	2567	17	blanche	blanche	NOUN
ftr-362	2567	18	to	to	ADP
ftr-362	2567	19	promoters	promoter	NOUN
ftr-362	2567	20	to	to	PART
ftr-362	2567	21	provide	provide	VERB
ftr-362	2567	22	a	a	DET
ftr-362	2567	23	tax	tax	NOUN
ftr-362	2567	24	opinion	opinion	NOUN
ftr-362	2567	25	as	as	ADP
ftr-362	2567	26	part	part	NOUN
ftr-362	2567	27	and	and	CCONJ
ftr-362	2567	28	parcel	parcel	NOUN
ftr-362	2567	29	of	of	ADP
ftr-362	2567	30	a	a	DET
ftr-362	2567	31	promotion	promotion	NOUN
ftr-362	2567	32	.	.	PUNCT
ftr-362	2568	1	independence	independence	NOUN
ftr-362	2568	2	of	of	ADP
ftr-362	2568	3	advisers	adviser	NOUN
ftr-362	2568	4	is	be	AUX
ftr-362	2568	5	sacrosanct	sacrosanct	ADJ
ftr-362	2568	6	to	to	ADP
ftr-362	2568	7	good	good	ADJ
ftr-362	2568	8	faith	faith	NOUN
ftr-362	2568	9	reliance	reliance	NOUN
ftr-362	2568	10	.	.	PUNCT
ftr-362	2569	1	we	we	PRON
ftr-362	2569	2	find	find	VERB
ftr-362	2569	3	that	that	SCONJ
ftr-362	2569	4	pwc	pwc	NOUN
ftr-362	2569	5	lacked	lack	VERB
ftr-362	2569	6	the	the	DET
ftr-362	2569	7	independence	independence	NOUN
ftr-362	2569	8	necessary	necessary	ADJ
ftr-362	2569	9	for	for	SCONJ
ftr-362	2569	10	chesapeake	chesapeake	NOUN
ftr-362	2569	11	to	to	PART
ftr-362	2569	12	establish	establish	VERB
ftr-362	2569	13	good	good	ADJ
ftr-362	2569	14	faith	faith	NOUN
ftr-362	2569	15	reliance	reliance	NOUN
ftr-362	2569	16	.	.	PUNCT
ftr-362	2570	1	we	we	PRON
ftr-362	2570	2	further	far	ADV
ftr-362	2570	3	find	find	VERB
ftr-362	2570	4	that	that	SCONJ
ftr-362	2570	5	chesapeake	chesapeake	PROPN
ftr-362	2570	6	did	do	AUX
ftr-362	2570	7	not	not	PART
ftr-362	2570	8	act	act	VERB
ftr-362	2570	9	with	with	ADP
ftr-362	2570	10	reasonable	reasonable	ADJ
ftr-362	2570	11	cause	cause	NOUN
ftr-362	2570	12	or	or	CCONJ
ftr-362	2570	13	in	in	ADP
ftr-362	2570	14	good	good	ADJ
ftr-362	2570	15	faith	faith	NOUN
ftr-362	2570	16	in	in	ADP
ftr-362	2570	17	relying	rely	VERB
ftr-362	2570	18	on	on	ADP
ftr-362	2570	19	pwc	pwc	PROPN
ftr-362	2570	20	’s	’s	PART
ftr-362	2570	21	opinion	opinion	NOUN
ftr-362	2570	22	.	.	PUNCT
ftr-362	2571	1	b.	b.	PROPN
ftr-362	2571	2	identified	identify	VERB
ftr-362	2571	3	“	"	PUNCT
ftr-362	2571	4	tax	tax	NOUN
ftr-362	2571	5	avoidance	avoidance	NOUN
ftr-362	2571	6	transactions	transaction	NOUN
ftr-362	2571	7	.	.	PUNCT
ftr-362	2571	8	”	"	PUNCT
ftr-362	2572	1	1	1	NUM
ftr-362	2572	2	.	.	PUNCT
ftr-362	2572	3	now	now	ADV
ftr-362	2572	4	let	let	VERB
ftr-362	2572	5	me	i	PRON
ftr-362	2572	6	get	get	VERB
ftr-362	2572	7	this	this	DET
ftr-362	2572	8	straight	straight	NOUN
ftr-362	2572	9	.	.	PUNCT
ftr-362	2573	1	i	i	PRON
ftr-362	2573	2	followed	follow	VERB
ftr-362	2573	3	the	the	DET
ftr-362	2573	4	code	code	NOUN
ftr-362	2573	5	and	and	CCONJ
ftr-362	2573	6	regs	reg	NOUN
ftr-362	2573	7	meticulously	meticulously	ADV
ftr-362	2573	8	,	,	PUNCT
ftr-362	2573	9	claimed	claim	VERB
ftr-362	2573	10	my	my	PRON
ftr-362	2573	11	loss	loss	NOUN
ftr-362	2573	12	deduction	deduction	NOUN
ftr-362	2573	13	,	,	PUNCT
ftr-362	2573	14	but	but	CCONJ
ftr-362	2573	15	it	it	PRON
ftr-362	2573	16	was	be	AUX
ftr-362	2573	17	disallowed	disallow	VERB
ftr-362	2573	18	because	because	SCONJ
ftr-362	2573	19	i	i	PRON
ftr-362	2573	20	really	really	ADV
ftr-362	2573	21	had	have	VERB
ftr-362	2573	22	no	no	DET
ftr-362	2573	23	possibility	possibility	NOUN
ftr-362	2573	24	of	of	ADP
ftr-362	2573	25	actually	actually	ADV
ftr-362	2573	26	making	make	VERB
ftr-362	2573	27	money	money	NOUN
ftr-362	2573	28	on	on	ADP
ftr-362	2573	29	the	the	DET
ftr-362	2573	30	deal	deal	NOUN
ftr-362	2573	31	and	and	CCONJ
ftr-362	2573	32	all	all	PRON
ftr-362	2573	33	i	i	PRON
ftr-362	2573	34	was	be	AUX
ftr-362	2573	35	looking	look	VERB
ftr-362	2573	36	for	for	ADP
ftr-362	2573	37	was	be	AUX
ftr-362	2573	38	a	a	DET
ftr-362	2573	39	nice	nice	ADJ
ftr-362	2573	40	tax	tax	NOUN
ftr-362	2573	41	loss	loss	NOUN
ftr-362	2573	42	,	,	PUNCT
ftr-362	2573	43	and	and	CCONJ
ftr-362	2573	44	even	even	ADV
ftr-362	2573	45	though	though	SCONJ
ftr-362	2573	46	i	i	PRON
ftr-362	2573	47	’ve	’ve	AUX
ftr-362	2573	48	got	get	VERB
ftr-362	2573	49	this	this	DET
ftr-362	2573	50	letter	letter	NOUN
ftr-362	2573	51	from	from	ADP
ftr-362	2573	52	my	my	PRON
ftr-362	2573	53	lawyer	lawyer	NOUN
ftr-362	2573	54	saying	say	VERB
ftr-362	2573	55	the	the	DET
ftr-362	2573	56	deduction	deduction	NOUN
ftr-362	2573	57	is	be	AUX
ftr-362	2573	58	100	100	NUM
ftr-362	2573	59	%	%	NOUN
ftr-362	2573	60	legal	legal	ADJ
ftr-362	2573	61	,	,	PUNCT
ftr-362	2573	62	i	i	PRON
ftr-362	2573	63	’m	’m	AUX
ftr-362	2573	64	still	still	ADV
ftr-362	2573	65	looking	look	VERB
ftr-362	2573	66	at	at	ADP
ftr-362	2573	67	a	a	DET
ftr-362	2573	68	40	40	NUM
ftr-362	2573	69	percent	percent	NOUN
ftr-362	2573	70	penalty	penalty	NOUN
ftr-362	2573	71	on	on	ADP
ftr-362	2573	72	the	the	DET
ftr-362	2573	73	deficiency	deficiency	NOUN
ftr-362	2573	74	.	.	PUNCT
ftr-362	2574	1	but	but	CCONJ
ftr-362	2574	2	my	my	PRON
ftr-362	2574	3	neighbor	neighbor	NOUN
ftr-362	2574	4	who	who	PRON
ftr-362	2574	5	deducted	deduct	VERB
ftr-362	2574	6	the	the	DET
ftr-362	2574	7	cost	cost	NOUN
ftr-362	2574	8	of	of	ADP
ftr-362	2574	9	his	his	PRON
ftr-362	2574	10	kid	kid	NOUN
ftr-362	2574	11	’s	’s	PART
ftr-362	2574	12	college	college	NOUN
ftr-362	2574	13	education	education	NOUN
ftr-362	2574	14	as	as	ADP
ftr-362	2574	15	a	a	DET
ftr-362	2574	16	business	business	NOUN
ftr-362	2574	17	expense	expense	NOUN
ftr-362	2574	18	,	,	PUNCT
ftr-362	2574	19	which	which	PRON
ftr-362	2574	20	every	every	DET
ftr-362	2574	21	kindergartner	kindergartner	NOUN
ftr-362	2574	22	knows	know	VERB
ftr-362	2574	23	you	you	PRON
ftr-362	2574	24	ca	can	AUX
ftr-362	2574	25	n’t	not	PART
ftr-362	2574	26	do	do	VERB
ftr-362	2574	27	,	,	PUNCT
ftr-362	2574	28	does	do	AUX
ftr-362	2574	29	n’t	not	PART
ftr-362	2574	30	have	have	VERB
ftr-362	2574	31	to	to	PART
ftr-362	2574	32	pay	pay	VERB
ftr-362	2574	33	any	any	DET
ftr-362	2574	34	penalty	penalty	NOUN
ftr-362	2574	35	because	because	SCONJ
ftr-362	2574	36	he	he	PRON
ftr-362	2574	37	’s	’	VERB
ftr-362	2574	38	dumb	dumb	ADJ
ftr-362	2574	39	and	and	CCONJ
ftr-362	2574	40	his	his	PRON
ftr-362	2574	41	dumb	dumb	ADJ
ftr-362	2574	42	,	,	PUNCT
ftr-362	2574	43	but	but	CCONJ
ftr-362	2574	44	probably	probably	ADV
ftr-362	2574	45	honest	honest	ADJ
ftr-362	2574	46	,	,	PUNCT
ftr-362	2574	47	cpa	cpa	PROPN
ftr-362	2574	48	said	say	VERB
ftr-362	2574	49	it	it	PRON
ftr-362	2574	50	was	be	AUX
ftr-362	2574	51	ok	ok	ADJ
ftr-362	2574	52	.	.	PUNCT
ftr-362	2575	1	say	say	VERB
ftr-362	2575	2	what	what	PRON
ftr-362	2575	3	!	!	PUNCT
ftr-362	2575	4	?	?	PUNCT
ftr-362	2576	1	well	well	INTJ
ftr-362	2576	2	,	,	PUNCT
ftr-362	2576	3	we	we	PRON
ftr-362	2576	4	do	do	AUX
ftr-362	2576	5	n’t	not	PART
ftr-362	2576	6	have	have	VERB
ftr-362	2576	7	to	to	PART
ftr-362	2576	8	“	"	PUNCT
ftr-362	2576	9	know	know	VERB
ftr-362	2576	10	it	it	PRON
ftr-362	2576	11	when	when	SCONJ
ftr-362	2576	12	we	we	PRON
ftr-362	2576	13	see	see	VERB
ftr-362	2576	14	it	it	PRON
ftr-362	2576	15	”	"	PUNCT
ftr-362	2576	16	because	because	SCONJ
ftr-362	2576	17	congress	congress	PROPN
ftr-362	2576	18	has	have	AUX
ftr-362	2576	19	defined	define	VERB
ftr-362	2576	20	it	it	PRON
ftr-362	2576	21	for	for	ADP
ftr-362	2576	22	us	we	PRON
ftr-362	2576	23	.	.	PUNCT
ftr-362	2577	1	the	the	DET
ftr-362	2577	2	2010	2010	NUM
ftr-362	2577	3	health	health	NOUN
ftr-362	2577	4	care	care	NOUN
ftr-362	2577	5	692	692	NUM
ftr-362	2577	6	florida	florida	PROPN
ftr-362	2577	7	tax	tax	NOUN
ftr-362	2577	8	review	review	NOUN
ftr-362	2577	9	[	[	X
ftr-362	2577	10	vol	vol	NOUN
ftr-362	2577	11	.	.	PUNCT
ftr-362	2578	1	10:9	10:9	NUM
ftr-362	2578	2	reconciliation	reconciliation	NOUN
ftr-362	2578	3	act	act	NOUN
ftr-362	2578	4	added	add	VERB
ftr-362	2578	5	new	new	ADJ
ftr-362	2578	6	code	code	NOUN
ftr-362	2578	7	§	§	PROPN
ftr-362	2578	8	7701(o	7701(o	NUM
ftr-362	2578	9	)	)	PUNCT
ftr-362	2578	10	,	,	PUNCT
ftr-362	2578	11	codifying	codify	VERB
ftr-362	2578	12	the	the	DET
ftr-362	2578	13	economic	economic	ADJ
ftr-362	2578	14	substance	substance	NOUN
ftr-362	2578	15	doctrine	doctrine	NOUN
ftr-362	2578	16	,	,	PUNCT
ftr-362	2578	17	which	which	PRON
ftr-362	2578	18	has	have	AUX
ftr-362	2578	19	been	be	AUX
ftr-362	2578	20	applied	apply	VERB
ftr-362	2578	21	by	by	ADP
ftr-362	2578	22	the	the	DET
ftr-362	2578	23	courts	court	NOUN
ftr-362	2578	24	for	for	ADP
ftr-362	2578	25	several	several	ADJ
ftr-362	2578	26	decades	decade	NOUN
ftr-362	2578	27	as	as	ADP
ftr-362	2578	28	a	a	DET
ftr-362	2578	29	judicial	judicial	ADJ
ftr-362	2578	30	interpretive	interpretive	ADJ
ftr-362	2578	31	doctrine	doctrine	NOUN
ftr-362	2578	32	to	to	PART
ftr-362	2578	33	disallow	disallow	VERB
ftr-362	2578	34	tax	tax	NOUN
ftr-362	2578	35	benefits	benefit	NOUN
ftr-362	2578	36	otherwise	otherwise	ADV
ftr-362	2578	37	available	available	ADJ
ftr-362	2578	38	under	under	ADP
ftr-362	2578	39	a	a	DET
ftr-362	2578	40	literal	literal	ADJ
ftr-362	2578	41	reading	reading	NOUN
ftr-362	2578	42	of	of	ADP
ftr-362	2578	43	the	the	DET
ftr-362	2578	44	code	code	NOUN
ftr-362	2578	45	and	and	CCONJ
ftr-362	2578	46	regulations	regulation	NOUN
ftr-362	2578	47	.	.	PUNCT
ftr-362	2579	1	•	•	NUM
ftr-362	2579	2	background	background	NOUN
ftr-362	2579	3	—	—	PUNCT
ftr-362	2579	4	codification	codification	NOUN
ftr-362	2579	5	of	of	ADP
ftr-362	2579	6	the	the	DET
ftr-362	2579	7	economic	economic	ADJ
ftr-362	2579	8	substance	substance	NOUN
ftr-362	2579	9	doctrine	doctrine	NOUN
ftr-362	2579	10	has	have	AUX
ftr-362	2579	11	been	be	AUX
ftr-362	2579	12	on	on	ADP
ftr-362	2579	13	the	the	DET
ftr-362	2579	14	legislative	legislative	ADJ
ftr-362	2579	15	agenda	agenda	NOUN
ftr-362	2579	16	many	many	ADJ
ftr-362	2579	17	times	time	NOUN
ftr-362	2579	18	since	since	SCONJ
ftr-362	2579	19	early	early	ADV
ftr-362	2579	20	in	in	ADP
ftr-362	2579	21	the	the	DET
ftr-362	2579	22	first	first	ADJ
ftr-362	2579	23	decade	decade	NOUN
ftr-362	2579	24	of	of	ADP
ftr-362	2579	25	this	this	DET
ftr-362	2579	26	century	century	NOUN
ftr-362	2579	27	,	,	PUNCT
ftr-362	2579	28	or	or	CCONJ
ftr-362	2579	29	for	for	ADP
ftr-362	2579	30	the	the	DET
ftr-362	2579	31	past	past	ADJ
ftr-362	2579	32	ten	ten	NUM
ftr-362	2579	33	years	year	NOUN
ftr-362	2579	34	(	(	PUNCT
ftr-362	2579	35	for	for	ADP
ftr-362	2579	36	those	those	PRON
ftr-362	2579	37	of	of	ADP
ftr-362	2579	38	us	we	PRON
ftr-362	2579	39	still	still	ADV
ftr-362	2579	40	hung	hang	VERB
ftr-362	2579	41	up	up	ADP
ftr-362	2579	42	on	on	ADP
ftr-362	2579	43	y2k	y2k	NOUN
ftr-362	2579	44	)	)	PUNCT
ftr-362	2579	45	.	.	PUNCT
ftr-362	2580	1	the	the	DET
ftr-362	2580	2	move	move	NOUN
ftr-362	2580	3	for	for	ADP
ftr-362	2580	4	codification	codification	NOUN
ftr-362	2580	5	was	be	AUX
ftr-362	2580	6	motivated	motivate	VERB
ftr-362	2580	7	in	in	ADP
ftr-362	2580	8	part	part	NOUN
ftr-362	2580	9	by	by	ADP
ftr-362	2580	10	the	the	DET
ftr-362	2580	11	insistence	insistence	NOUN
ftr-362	2580	12	of	of	ADP
ftr-362	2580	13	not	not	PART
ftr-362	2580	14	a	a	DET
ftr-362	2580	15	few	few	ADJ
ftr-362	2580	16	tax	tax	NOUN
ftr-362	2580	17	practitioners	practitioner	NOUN
ftr-362	2580	18	that	that	PRON
ftr-362	2580	19	the	the	DET
ftr-362	2580	20	economic	economic	ADJ
ftr-362	2580	21	substance	substance	NOUN
ftr-362	2580	22	doctrine	doctrine	NOUN
ftr-362	2580	23	simply	simply	ADV
ftr-362	2580	24	was	be	AUX
ftr-362	2580	25	not	not	PART
ftr-362	2580	26	actually	actually	ADV
ftr-362	2580	27	a	a	DET
ftr-362	2580	28	legitimate	legitimate	ADJ
ftr-362	2580	29	element	element	NOUN
ftr-362	2580	30	of	of	ADP
ftr-362	2580	31	the	the	DET
ftr-362	2580	32	tax	tax	NOUN
ftr-362	2580	33	doctrine	doctrine	NOUN
ftr-362	2580	34	,	,	PUNCT
ftr-362	2580	35	notwithstanding	notwithstanding	ADP
ftr-362	2580	36	its	its	PRON
ftr-362	2580	37	application	application	NOUN
ftr-362	2580	38	by	by	ADP
ftr-362	2580	39	the	the	DET
ftr-362	2580	40	courts	court	NOUN
ftr-362	2580	41	in	in	ADP
ftr-362	2580	42	many	many	ADJ
ftr-362	2580	43	cases	case	NOUN
ftr-362	2580	44	over	over	ADP
ftr-362	2580	45	several	several	ADJ
ftr-362	2580	46	decades	decade	NOUN
ftr-362	2580	47	.	.	PUNCT
ftr-362	2581	1	this	this	DET
ftr-362	2581	2	argument	argument	NOUN
ftr-362	2581	3	was	be	AUX
ftr-362	2581	4	based	base	VERB
ftr-362	2581	5	on	on	ADP
ftr-362	2581	6	the	the	DET
ftr-362	2581	7	assertion	assertion	NOUN
ftr-362	2581	8	that	that	SCONJ
ftr-362	2581	9	the	the	DET
ftr-362	2581	10	supreme	supreme	PROPN
ftr-362	2581	11	court	court	PROPN
ftr-362	2581	12	had	have	AUX
ftr-362	2581	13	never	never	ADV
ftr-362	2581	14	actually	actually	ADV
ftr-362	2581	15	applied	apply	VERB
ftr-362	2581	16	the	the	DET
ftr-362	2581	17	economic	economic	ADJ
ftr-362	2581	18	substance	substance	NOUN
ftr-362	2581	19	doctrine	doctrine	NOUN
ftr-362	2581	20	to	to	PART
ftr-362	2581	21	deny	deny	VERB
ftr-362	2581	22	a	a	DET
ftr-362	2581	23	taxpayer	taxpayer	NOUN
ftr-362	2581	24	any	any	DET
ftr-362	2581	25	tax	tax	NOUN
ftr-362	2581	26	benefits	benefit	NOUN
ftr-362	2581	27	,	,	PUNCT
ftr-362	2581	28	ignoring	ignore	VERB
ftr-362	2581	29	the	the	DET
ftr-362	2581	30	supreme	supreme	PROPN
ftr-362	2581	31	court	court	PROPN
ftr-362	2581	32	’s	’s	PART
ftr-362	2581	33	decision	decision	NOUN
ftr-362	2581	34	in	in	ADP
ftr-362	2581	35	knetsch	knetsch	PROPN
ftr-362	2581	36	v.	v.	PROPN
ftr-362	2581	37	united	united	PROPN
ftr-362	2581	38	states	states	PROPN
ftr-362	2581	39	,	,	PUNCT
ftr-362	2581	40	364	364	NUM
ftr-362	2581	41	u.s	u.s	PROPN
ftr-362	2581	42	.	.	PROPN
ftr-362	2581	43	361	361	NUM
ftr-362	2581	44	(	(	PUNCT
ftr-362	2581	45	1960	1960	NUM
ftr-362	2581	46	)	)	PUNCT
ftr-362	2581	47	,	,	PUNCT
ftr-362	2581	48	and	and	CCONJ
ftr-362	2581	49	instead	instead	ADV
ftr-362	2581	50	focusing	focus	VERB
ftr-362	2581	51	on	on	ADP
ftr-362	2581	52	the	the	DET
ftr-362	2581	53	supreme	supreme	PROPN
ftr-362	2581	54	court	court	PROPN
ftr-362	2581	55	’s	’s	PART
ftr-362	2581	56	subsequent	subsequent	ADJ
ftr-362	2581	57	decisions	decision	NOUN
ftr-362	2581	58	in	in	ADP
ftr-362	2581	59	cottage	cottage	NOUN
ftr-362	2581	60	savings	saving	NOUN
ftr-362	2581	61	ass’n	ass’n	NOUN
ftr-362	2581	62	v.	v.	ADP
ftr-362	2581	63	commissioner	commissioner	NOUN
ftr-362	2581	64	,	,	PUNCT
ftr-362	2581	65	499	499	NUM
ftr-362	2581	66	u.s	u.s	PROPN
ftr-362	2581	67	.	.	PROPN
ftr-362	2581	68	554	554	NUM
ftr-362	2581	69	(	(	PUNCT
ftr-362	2581	70	1991	1991	NUM
ftr-362	2581	71	)	)	PUNCT
ftr-362	2581	72	,	,	PUNCT
ftr-362	2581	73	and	and	CCONJ
ftr-362	2581	74	frank	frank	PROPN
ftr-362	2581	75	lyon	lyon	PROPN
ftr-362	2581	76	co.	co.	PROPN
ftr-362	2581	77	v.	v.	PROPN
ftr-362	2581	78	united	united	PROPN
ftr-362	2581	79	states	states	PROPN
ftr-362	2581	80	,	,	PUNCT
ftr-362	2581	81	435	435	NUM
ftr-362	2581	82	u.s	u.s	PROPN
ftr-362	2581	83	.	.	PROPN
ftr-362	2581	84	561	561	NUM
ftr-362	2581	85	(	(	PUNCT
ftr-362	2581	86	1978	1978	NUM
ftr-362	2581	87	)	)	PUNCT
ftr-362	2581	88	,	,	PUNCT
ftr-362	2581	89	in	in	ADP
ftr-362	2581	90	which	which	PRON
ftr-362	2581	91	a	a	DET
ftr-362	2581	92	transaction	transaction	NOUN
ftr-362	2581	93	that	that	PRON
ftr-362	2581	94	on	on	ADP
ftr-362	2581	95	the	the	DET
ftr-362	2581	96	facts	fact	NOUN
ftr-362	2581	97	showed	show	VERB
ftr-362	2581	98	the	the	DET
ftr-362	2581	99	total	total	ADJ
ftr-362	2581	100	lack	lack	NOUN
ftr-362	2581	101	of	of	ADP
ftr-362	2581	102	“	"	PUNCT
ftr-362	2581	103	economic	economic	ADJ
ftr-362	2581	104	substance	substance	NOUN
ftr-362	2581	105	”	"	PUNCT
ftr-362	2581	106	was	be	AUX
ftr-362	2581	107	upheld	uphold	VERB
ftr-362	2581	108	.	.	PUNCT
ftr-362	2582	1	congressional	congressional	ADJ
ftr-362	2582	2	concern	concern	NOUN
ftr-362	2582	3	was	be	AUX
ftr-362	2582	4	intensified	intensify	VERB
ftr-362	2582	5	by	by	ADP
ftr-362	2582	6	the	the	DET
ftr-362	2582	7	decision	decision	NOUN
ftr-362	2582	8	of	of	ADP
ftr-362	2582	9	the	the	DET
ftr-362	2582	10	court	court	NOUN
ftr-362	2582	11	of	of	ADP
ftr-362	2582	12	federal	federal	ADJ
ftr-362	2582	13	claims	claim	NOUN
ftr-362	2582	14	in	in	ADP
ftr-362	2582	15	coltec	coltec	ADJ
ftr-362	2582	16	industries	industry	NOUN
ftr-362	2582	17	,	,	PUNCT
ftr-362	2582	18	inc	inc	PROPN
ftr-362	2582	19	.	.	PROPN
ftr-362	2583	1	v.	v.	PROPN
ftr-362	2583	2	united	united	PROPN
ftr-362	2583	3	states	states	PROPN
ftr-362	2584	1	,	,	PUNCT
ftr-362	2584	2	62	62	NUM
ftr-362	2584	3	fed	feed	VERB
ftr-362	2584	4	.	.	PUNCT
ftr-362	2585	1	cl	cl	NOUN
ftr-362	2585	2	.	.	PUNCT
ftr-362	2586	1	716	716	NUM
ftr-362	2586	2	(	(	PUNCT
ftr-362	2586	3	2004	2004	NUM
ftr-362	2586	4	)	)	PUNCT
ftr-362	2586	5	,	,	PUNCT
ftr-362	2586	6	vacated	vacate	VERB
ftr-362	2586	7	and	and	CCONJ
ftr-362	2586	8	remanded	remand	VERB
ftr-362	2586	9	,	,	PUNCT
ftr-362	2586	10	454	454	NUM
ftr-362	2586	11	f.3d	f.3d	NUM
ftr-362	2586	12	1340	1340	NUM
ftr-362	2586	13	(	(	PUNCT
ftr-362	2586	14	fed	fed	PROPN
ftr-362	2586	15	.	.	PUNCT
ftr-362	2586	16	cir	cir	PROPN
ftr-362	2586	17	.	.	PUNCT
ftr-362	2586	18	2006	2006	NUM
ftr-362	2586	19	)	)	PUNCT
ftr-362	2586	20	,	,	PUNCT
ftr-362	2586	21	cert	cert	PROPN
ftr-362	2586	22	.	.	PUNCT
ftr-362	2587	1	denied	deny	VERB
ftr-362	2587	2	,	,	PUNCT
ftr-362	2587	3	127	127	NUM
ftr-362	2587	4	s.	s.	PROPN
ftr-362	2587	5	ct	ct	PROPN
ftr-362	2587	6	.	.	PROPN
ftr-362	2587	7	1261	1261	NUM
ftr-362	2587	8	(	(	PUNCT
ftr-362	2587	9	2007	2007	NUM
ftr-362	2587	10	)	)	PUNCT
ftr-362	2587	11	,	,	PUNCT
ftr-362	2587	12	which	which	PRON
ftr-362	2587	13	questioned	question	VERB
ftr-362	2587	14	the	the	DET
ftr-362	2587	15	continuing	continue	VERB
ftr-362	2587	16	viability	viability	NOUN
ftr-362	2587	17	of	of	ADP
ftr-362	2587	18	the	the	DET
ftr-362	2587	19	doctrine	doctrine	NOUN
ftr-362	2587	20	,	,	PUNCT
ftr-362	2587	21	stating	state	VERB
ftr-362	2587	22	that	that	SCONJ
ftr-362	2587	23	“	"	PUNCT
ftr-362	2587	24	the	the	DET
ftr-362	2587	25	use	use	NOUN
ftr-362	2587	26	of	of	ADP
ftr-362	2587	27	the	the	DET
ftr-362	2587	28	‘	'	PUNCT
ftr-362	2587	29	economic	economic	ADJ
ftr-362	2587	30	substance	substance	NOUN
ftr-362	2587	31	’	'	PUNCT
ftr-362	2587	32	doctrine	doctrine	NOUN
ftr-362	2587	33	to	to	PART
ftr-362	2587	34	trump	trump	VERB
ftr-362	2587	35	‘	'	PUNCT
ftr-362	2587	36	mere	mere	ADJ
ftr-362	2587	37	compliance	compliance	NOUN
ftr-362	2587	38	with	with	ADP
ftr-362	2587	39	the	the	DET
ftr-362	2587	40	code	code	NOUN
ftr-362	2587	41	’	'	PUNCT
ftr-362	2587	42	would	would	AUX
ftr-362	2587	43	violate	violate	VERB
ftr-362	2587	44	the	the	DET
ftr-362	2587	45	separation	separation	NOUN
ftr-362	2587	46	of	of	ADP
ftr-362	2587	47	powers	power	NOUN
ftr-362	2587	48	.	.	PUNCT
ftr-362	2587	49	”	"	PUNCT
ftr-362	2588	1	see	see	VERB
ftr-362	2588	2	staff	staff	NOUN
ftr-362	2588	3	of	of	ADP
ftr-362	2588	4	the	the	DET
ftr-362	2588	5	joint	joint	ADJ
ftr-362	2588	6	committee	committee	NOUN
ftr-362	2588	7	on	on	ADP
ftr-362	2588	8	taxation	taxation	NOUN
ftr-362	2588	9	,	,	PUNCT
ftr-362	2588	10	technical	technical	ADJ
ftr-362	2588	11	explanation	explanation	NOUN
ftr-362	2588	12	of	of	ADP
ftr-362	2588	13	the	the	DET
ftr-362	2588	14	revenue	revenue	NOUN
ftr-362	2588	15	provisions	provision	NOUN
ftr-362	2588	16	of	of	ADP
ftr-362	2588	17	the	the	DET
ftr-362	2588	18	“	"	PUNCT
ftr-362	2588	19	reconciliation	reconciliation	NOUN
ftr-362	2588	20	act	act	NOUN
ftr-362	2588	21	of	of	ADP
ftr-362	2588	22	2010	2010	NUM
ftr-362	2588	23	,	,	PUNCT
ftr-362	2588	24	”	"	PUNCT
ftr-362	2588	25	as	as	SCONJ
ftr-362	2588	26	amended	amend	VERB
ftr-362	2588	27	,	,	PUNCT
ftr-362	2588	28	in	in	ADP
ftr-362	2588	29	combination	combination	NOUN
ftr-362	2588	30	with	with	ADP
ftr-362	2588	31	the	the	DET
ftr-362	2588	32	“	"	PUNCT
ftr-362	2588	33	patient	patient	ADJ
ftr-362	2588	34	protection	protection	NOUN
ftr-362	2588	35	and	and	CCONJ
ftr-362	2588	36	affordable	affordable	ADJ
ftr-362	2588	37	care	care	NOUN
ftr-362	2588	38	act	act	PROPN
ftr-362	2588	39	,	,	PUNCT
ftr-362	2588	40	”	"	PUNCT
ftr-362	2588	41	144	144	NUM
ftr-362	2588	42	(	(	PUNCT
ftr-362	2588	43	jcx-18	jcx-18	NOUN
ftr-362	2588	44	-	-	PUNCT
ftr-362	2588	45	10	10	NUM
ftr-362	2588	46	3/21/10	3/21/10	NUM
ftr-362	2588	47	)	)	PUNCT
ftr-362	2588	48	.	.	PUNCT
ftr-362	2589	1	however	however	ADV
ftr-362	2589	2	,	,	PUNCT
ftr-362	2589	3	in	in	ADP
ftr-362	2589	4	that	that	DET
ftr-362	2589	5	case	case	NOUN
ftr-362	2589	6	the	the	DET
ftr-362	2589	7	trial	trial	NOUN
ftr-362	2589	8	court	court	NOUN
ftr-362	2589	9	found	find	VERB
ftr-362	2589	10	that	that	SCONJ
ftr-362	2589	11	the	the	DET
ftr-362	2589	12	particular	particular	ADJ
ftr-362	2589	13	transaction	transaction	NOUN
ftr-362	2589	14	at	at	ADP
ftr-362	2589	15	issue	issue	NOUN
ftr-362	2589	16	in	in	ADP
ftr-362	2589	17	the	the	DET
ftr-362	2589	18	case	case	NOUN
ftr-362	2589	19	did	do	AUX
ftr-362	2589	20	not	not	PART
ftr-362	2589	21	lack	lack	VERB
ftr-362	2589	22	economic	economic	ADJ
ftr-362	2589	23	substance	substance	NOUN
ftr-362	2589	24	,	,	PUNCT
ftr-362	2589	25	and	and	CCONJ
ftr-362	2589	26	thus	thus	ADV
ftr-362	2589	27	the	the	DET
ftr-362	2589	28	trial	trial	NOUN
ftr-362	2589	29	court	court	NOUN
ftr-362	2589	30	did	do	AUX
ftr-362	2589	31	not	not	PART
ftr-362	2589	32	actually	actually	ADV
ftr-362	2589	33	rule	rule	VERB
ftr-362	2589	34	on	on	ADP
ftr-362	2589	35	its	its	PRON
ftr-362	2589	36	validity	validity	NOUN
ftr-362	2589	37	,	,	PUNCT
ftr-362	2589	38	and	and	CCONJ
ftr-362	2589	39	on	on	ADP
ftr-362	2589	40	appeal	appeal	NOUN
ftr-362	2589	41	,	,	PUNCT
ftr-362	2589	42	the	the	DET
ftr-362	2589	43	court	court	NOUN
ftr-362	2589	44	of	of	ADP
ftr-362	2589	45	appeals	appeal	NOUN
ftr-362	2589	46	for	for	ADP
ftr-362	2589	47	the	the	DET
ftr-362	2589	48	federal	federal	ADJ
ftr-362	2589	49	circuit	circuit	NOUN
ftr-362	2589	50	vacated	vacate	VERB
ftr-362	2589	51	the	the	DET
ftr-362	2589	52	court	court	NOUN
ftr-362	2589	53	of	of	ADP
ftr-362	2589	54	federal	federal	ADJ
ftr-362	2589	55	claims	claim	NOUN
ftr-362	2589	56	decision	decision	NOUN
ftr-362	2589	57	and	and	CCONJ
ftr-362	2589	58	,	,	PUNCT
ftr-362	2589	59	reiterating	reiterate	VERB
ftr-362	2589	60	the	the	DET
ftr-362	2589	61	validity	validity	NOUN
ftr-362	2589	62	of	of	ADP
ftr-362	2589	63	the	the	DET
ftr-362	2589	64	economic	economic	ADJ
ftr-362	2589	65	substance	substance	NOUN
ftr-362	2589	66	doctrine	doctrine	NOUN
ftr-362	2589	67	and	and	CCONJ
ftr-362	2589	68	,	,	PUNCT
ftr-362	2589	69	in	in	ADP
ftr-362	2589	70	the	the	DET
ftr-362	2589	71	opinion	opinion	NOUN
ftr-362	2589	72	of	of	ADP
ftr-362	2589	73	some	some	PRON
ftr-362	2589	74	,	,	PUNCT
ftr-362	2589	75	expanding	expand	VERB
ftr-362	2589	76	it	it	PRON
ftr-362	2589	77	greatly	greatly	ADV
ftr-362	2589	78	,	,	PUNCT
ftr-362	2589	79	held	hold	VERB
ftr-362	2589	80	that	that	SCONJ
ftr-362	2589	81	transaction	transaction	NOUN
ftr-362	2589	82	in	in	ADP
ftr-362	2589	83	question	question	NOUN
ftr-362	2589	84	lacked	lack	VERB
ftr-362	2589	85	economic	economic	ADJ
ftr-362	2589	86	substance	substance	NOUN
ftr-362	2589	87	.	.	PUNCT
ftr-362	2590	1	although	although	SCONJ
ftr-362	2590	2	the	the	DET
ftr-362	2590	3	economic	economic	ADJ
ftr-362	2590	4	substance	substance	NOUN
ftr-362	2590	5	doctrine	doctrine	NOUN
ftr-362	2590	6	has	have	AUX
ftr-362	2590	7	been	be	AUX
ftr-362	2590	8	articulated	articulate	VERB
ftr-362	2590	9	in	in	ADP
ftr-362	2590	10	a	a	DET
ftr-362	2590	11	number	number	NOUN
ftr-362	2590	12	of	of	ADP
ftr-362	2590	13	different	different	ADJ
ftr-362	2590	14	manners	manner	NOUN
ftr-362	2590	15	by	by	ADP
ftr-362	2590	16	different	different	ADJ
ftr-362	2590	17	courts	court	NOUN
ftr-362	2590	18	over	over	ADP
ftr-362	2590	19	the	the	DET
ftr-362	2590	20	years	year	NOUN
ftr-362	2590	21	,	,	PUNCT
ftr-362	2590	22	its	its	PRON
ftr-362	2590	23	purpose	purpose	NOUN
ftr-362	2590	24	is	be	AUX
ftr-362	2590	25	aptly	aptly	ADV
ftr-362	2590	26	described	describe	VERB
ftr-362	2590	27	by	by	ADP
ftr-362	2590	28	the	the	DET
ftr-362	2590	29	court	court	NOUN
ftr-362	2590	30	of	of	ADP
ftr-362	2590	31	appeals	appeal	NOUN
ftr-362	2590	32	for	for	ADP
ftr-362	2590	33	the	the	DET
ftr-362	2590	34	federal	federal	ADJ
ftr-362	2590	35	circuit	circuit	NOUN
ftr-362	2590	36	in	in	ADP
ftr-362	2590	37	coltec	coltec	ADJ
ftr-362	2590	38	industries	industry	NOUN
ftr-362	2590	39	v.	v.	ADP
ftr-362	2590	40	united	united	PROPN
ftr-362	2590	41	states	states	PROPN
ftr-362	2590	42	,	,	PUNCT
ftr-362	2590	43	supra	supra	PROPN
ftr-362	2590	44	.	.	PUNCT
ftr-362	2591	1	the	the	DET
ftr-362	2591	2	economic	economic	ADJ
ftr-362	2591	3	substance	substance	NOUN
ftr-362	2591	4	doctrine	doctrine	NOUN
ftr-362	2591	5	represents	represent	VERB
ftr-362	2591	6	a	a	DET
ftr-362	2591	7	judicial	judicial	ADJ
ftr-362	2591	8	effort	effort	NOUN
ftr-362	2591	9	to	to	PART
ftr-362	2591	10	enforce	enforce	VERB
ftr-362	2591	11	the	the	DET
ftr-362	2591	12	statutory	statutory	ADJ
ftr-362	2591	13	purpose	purpose	NOUN
ftr-362	2591	14	of	of	ADP
ftr-362	2591	15	the	the	DET
ftr-362	2591	16	tax	tax	NOUN
ftr-362	2591	17	code	code	NOUN
ftr-362	2591	18	.	.	PUNCT
ftr-362	2592	1	from	from	ADP
ftr-362	2592	2	its	its	PRON
ftr-362	2592	3	inception	inception	NOUN
ftr-362	2592	4	,	,	PUNCT
ftr-362	2592	5	the	the	DET
ftr-362	2592	6	economic	economic	ADJ
ftr-362	2592	7	substance	substance	NOUN
ftr-362	2592	8	doctrine	doctrine	NOUN
ftr-362	2592	9	has	have	AUX
ftr-362	2592	10	been	be	AUX
ftr-362	2592	11	used	use	VERB
ftr-362	2592	12	to	to	PART
ftr-362	2592	13	prevent	prevent	VERB
ftr-362	2592	14	taxpayers	taxpayer	NOUN
ftr-362	2592	15	from	from	ADP
ftr-362	2592	16	subverting	subvert	VERB
ftr-362	2592	17	the	the	DET
ftr-362	2592	18	legislative	legislative	ADJ
ftr-362	2592	19	purpose	purpose	NOUN
ftr-362	2592	20	of	of	ADP
ftr-362	2592	21	the	the	DET
ftr-362	2592	22	tax	tax	NOUN
ftr-362	2592	23	code	code	NOUN
ftr-362	2592	24	by	by	ADP
ftr-362	2592	25	engaging	engage	VERB
ftr-362	2592	26	in	in	ADP
ftr-362	2592	27	transactions	transaction	NOUN
ftr-362	2592	28	that	that	PRON
ftr-362	2592	29	are	be	AUX
ftr-362	2592	30	fictitious	fictitious	ADJ
ftr-362	2592	31	or	or	CCONJ
ftr-362	2592	32	lack	lack	VERB
ftr-362	2592	33	economic	economic	ADJ
ftr-362	2592	34	reality	reality	NOUN
ftr-362	2592	35	simply	simply	ADV
ftr-362	2592	36	to	to	PART
ftr-362	2592	37	reap	reap	VERB
ftr-362	2592	38	a	a	DET
ftr-362	2592	39	tax	tax	NOUN
ftr-362	2592	40	benefit	benefit	NOUN
ftr-362	2592	41	.	.	PUNCT
ftr-362	2593	1	in	in	ADP
ftr-362	2593	2	this	this	DET
ftr-362	2593	3	regard	regard	NOUN
ftr-362	2593	4	,	,	PUNCT
ftr-362	2593	5	the	the	DET
ftr-362	2593	6	economic	economic	ADJ
ftr-362	2593	7	2011	2011	NUM
ftr-362	2593	8	]	]	PUNCT
ftr-362	2593	9	recent	recent	ADJ
ftr-362	2593	10	developments	development	NOUN
ftr-362	2593	11	in	in	ADP
ftr-362	2593	12	federal	federal	ADJ
ftr-362	2593	13	income	income	NOUN
ftr-362	2593	14	taxation	taxation	NOUN
ftr-362	2593	15	693	693	NUM
ftr-362	2593	16	substance	substance	NOUN
ftr-362	2593	17	doctrine	doctrine	NOUN
ftr-362	2593	18	is	be	AUX
ftr-362	2593	19	not	not	PART
ftr-362	2593	20	unlike	unlike	ADP
ftr-362	2593	21	other	other	ADJ
ftr-362	2593	22	canons	canon	NOUN
ftr-362	2593	23	of	of	ADP
ftr-362	2593	24	construction	construction	NOUN
ftr-362	2593	25	that	that	PRON
ftr-362	2593	26	are	be	AUX
ftr-362	2593	27	employed	employ	VERB
ftr-362	2593	28	in	in	ADP
ftr-362	2593	29	circumstances	circumstance	NOUN
ftr-362	2593	30	where	where	SCONJ
ftr-362	2593	31	the	the	DET
ftr-362	2593	32	literal	literal	ADJ
ftr-362	2593	33	terms	term	NOUN
ftr-362	2593	34	of	of	ADP
ftr-362	2593	35	a	a	DET
ftr-362	2593	36	statute	statute	NOUN
ftr-362	2593	37	can	can	AUX
ftr-362	2593	38	undermine	undermine	VERB
ftr-362	2593	39	the	the	DET
ftr-362	2593	40	ultimate	ultimate	ADJ
ftr-362	2593	41	purpose	purpose	NOUN
ftr-362	2593	42	of	of	ADP
ftr-362	2593	43	the	the	DET
ftr-362	2593	44	statute	statute	NOUN
ftr-362	2593	45	.	.	PUNCT
ftr-362	2594	1	•	•	NUM
ftr-362	2594	2	the	the	DET
ftr-362	2594	3	modern	modern	ADJ
ftr-362	2594	4	articulation	articulation	NOUN
ftr-362	2594	5	of	of	ADP
ftr-362	2594	6	the	the	DET
ftr-362	2594	7	doctrine	doctrine	NOUN
ftr-362	2594	8	traces	trace	VERB
ftr-362	2594	9	its	its	PRON
ftr-362	2594	10	roots	root	NOUN
ftr-362	2594	11	back	back	ADV
ftr-362	2594	12	to	to	ADP
ftr-362	2594	13	frank	frank	PROPN
ftr-362	2594	14	lyon	lyon	PROPN
ftr-362	2594	15	co.	co.	PROPN
ftr-362	2594	16	v.	v.	PROPN
ftr-362	2594	17	united	united	PROPN
ftr-362	2594	18	states	states	PROPN
ftr-362	2594	19	,	,	PUNCT
ftr-362	2594	20	435	435	NUM
ftr-362	2594	21	u.s	u.s	PROPN
ftr-362	2594	22	.	.	PROPN
ftr-362	2594	23	561	561	NUM
ftr-362	2594	24	(	(	PUNCT
ftr-362	2594	25	1978	1978	NUM
ftr-362	2594	26	)	)	PUNCT
ftr-362	2594	27	,	,	PUNCT
ftr-362	2594	28	where	where	SCONJ
ftr-362	2594	29	the	the	DET
ftr-362	2594	30	court	court	NOUN
ftr-362	2594	31	upheld	uphold	VERB
ftr-362	2594	32	the	the	DET
ftr-362	2594	33	taxpayer	taxpayer	NOUN
ftr-362	2594	34	’s	’s	PART
ftr-362	2594	35	treatment	treatment	NOUN
ftr-362	2594	36	of	of	ADP
ftr-362	2594	37	an	an	DET
ftr-362	2594	38	early	early	ADJ
ftr-362	2594	39	version	version	NOUN
ftr-362	2594	40	of	of	ADP
ftr-362	2594	41	a	a	DET
ftr-362	2594	42	silo	silo	NOUN
ftr-362	2594	43	,	,	PUNCT
ftr-362	2594	44	stating	state	VERB
ftr-362	2594	45	as	as	SCONJ
ftr-362	2594	46	follows	follow	VERB
ftr-362	2594	47	:	:	PUNCT
ftr-362	2595	1	[	[	X
ftr-362	2595	2	w]here	w]here	X
ftr-362	2595	3	,	,	PUNCT
ftr-362	2595	4	as	as	ADP
ftr-362	2595	5	here	here	ADV
ftr-362	2595	6	,	,	PUNCT
ftr-362	2595	7	there	there	PRON
ftr-362	2595	8	is	be	VERB
ftr-362	2595	9	a	a	DET
ftr-362	2595	10	genuine	genuine	ADJ
ftr-362	2595	11	multiple	multiple	ADJ
ftr-362	2595	12	-	-	PUNCT
ftr-362	2595	13	party	party	NOUN
ftr-362	2595	14	transaction	transaction	NOUN
ftr-362	2595	15	with	with	ADP
ftr-362	2595	16	economic	economic	ADJ
ftr-362	2595	17	substance	substance	NOUN
ftr-362	2595	18	which	which	PRON
ftr-362	2595	19	is	be	AUX
ftr-362	2595	20	compelled	compel	VERB
ftr-362	2595	21	or	or	CCONJ
ftr-362	2595	22	encouraged	encourage	VERB
ftr-362	2595	23	by	by	ADP
ftr-362	2595	24	business	business	NOUN
ftr-362	2595	25	or	or	CCONJ
ftr-362	2595	26	regulatory	regulatory	ADJ
ftr-362	2595	27	realities	reality	NOUN
ftr-362	2595	28	,	,	PUNCT
ftr-362	2595	29	is	be	AUX
ftr-362	2595	30	imbued	imbue	VERB
ftr-362	2595	31	with	with	ADP
ftr-362	2595	32	tax	tax	NOUN
ftr-362	2595	33	-	-	PUNCT
ftr-362	2595	34	independent	independent	ADJ
ftr-362	2595	35	considerations	consideration	NOUN
ftr-362	2595	36	,	,	PUNCT
ftr-362	2595	37	and	and	CCONJ
ftr-362	2595	38	is	be	AUX
ftr-362	2595	39	not	not	PART
ftr-362	2595	40	shaped	shape	VERB
ftr-362	2595	41	solely	solely	ADV
ftr-362	2595	42	by	by	ADP
ftr-362	2595	43	tax	tax	NOUN
ftr-362	2595	44	avoidance	avoidance	NOUN
ftr-362	2595	45	features	feature	VERB
ftr-362	2595	46	that	that	PRON
ftr-362	2595	47	have	have	VERB
ftr-362	2595	48	meaningless	meaningless	ADJ
ftr-362	2595	49	labels	label	NOUN
ftr-362	2595	50	attached	attach	VERB
ftr-362	2595	51	,	,	PUNCT
ftr-362	2595	52	the	the	DET
ftr-362	2595	53	government	government	NOUN
ftr-362	2595	54	should	should	AUX
ftr-362	2595	55	honor	honor	VERB
ftr-362	2595	56	the	the	DET
ftr-362	2595	57	allocation	allocation	NOUN
ftr-362	2595	58	of	of	ADP
ftr-362	2595	59	rights	right	NOUN
ftr-362	2595	60	and	and	CCONJ
ftr-362	2595	61	duties	duty	NOUN
ftr-362	2595	62	effectuated	effectuate	VERB
ftr-362	2595	63	by	by	ADP
ftr-362	2595	64	the	the	DET
ftr-362	2595	65	parties	party	NOUN
ftr-362	2595	66	.	.	PUNCT
ftr-362	2596	1	•	•	NUM
ftr-362	2596	2	this	this	DET
ftr-362	2596	3	passage	passage	NOUN
ftr-362	2596	4	–	–	PUNCT
ftr-362	2596	5	which	which	PRON
ftr-362	2596	6	sets	set	VERB
ftr-362	2596	7	forth	forth	ADP
ftr-362	2596	8	a	a	DET
ftr-362	2596	9	statement	statement	NOUN
ftr-362	2596	10	as	as	ADP
ftr-362	2596	11	to	to	ADP
ftr-362	2596	12	what	what	PRON
ftr-362	2596	13	was	be	AUX
ftr-362	2596	14	sufficient	sufficient	ADJ
ftr-362	2596	15	for	for	ADP
ftr-362	2596	16	economic	economic	ADJ
ftr-362	2596	17	substance	substance	NOUN
ftr-362	2596	18	,	,	PUNCT
ftr-362	2596	19	but	but	CCONJ
ftr-362	2596	20	which	which	PRON
ftr-362	2596	21	was	be	AUX
ftr-362	2596	22	subsequently	subsequently	ADV
ftr-362	2596	23	interpreted	interpret	VERB
ftr-362	2596	24	to	to	PART
ftr-362	2596	25	be	be	AUX
ftr-362	2596	26	a	a	DET
ftr-362	2596	27	statement	statement	NOUN
ftr-362	2596	28	as	as	ADP
ftr-362	2596	29	to	to	ADP
ftr-362	2596	30	what	what	PRON
ftr-362	2596	31	was	be	AUX
ftr-362	2596	32	necessary	necessary	ADJ
ftr-362	2596	33	for	for	ADP
ftr-362	2596	34	economic	economic	ADJ
ftr-362	2596	35	substance2	substance2	NOUN
ftr-362	2596	36	–	–	PUNCT
ftr-362	2596	37	has	have	AUX
ftr-362	2596	38	led	lead	VERB
ftr-362	2596	39	courts	court	NOUN
ftr-362	2596	40	to	to	ADP
ftr-362	2596	41	two	two	NUM
ftr-362	2596	42	different	different	ADJ
ftr-362	2596	43	formulations	formulation	NOUN
ftr-362	2596	44	of	of	ADP
ftr-362	2596	45	the	the	DET
ftr-362	2596	46	economic	economic	ADJ
ftr-362	2596	47	substance	substance	NOUN
ftr-362	2596	48	doctrine	doctrine	NOUN
ftr-362	2596	49	.	.	PUNCT
ftr-362	2597	1	one	one	NUM
ftr-362	2597	2	,	,	PUNCT
ftr-362	2597	3	the	the	DET
ftr-362	2597	4	so	so	ADV
ftr-362	2597	5	-	-	PUNCT
ftr-362	2597	6	called	call	VERB
ftr-362	2597	7	“	"	PUNCT
ftr-362	2597	8	conjunctive	conjunctive	ADJ
ftr-362	2597	9	test	test	NOUN
ftr-362	2597	10	”	"	PUNCT
ftr-362	2597	11	requires	require	VERB
ftr-362	2597	12	that	that	SCONJ
ftr-362	2597	13	a	a	DET
ftr-362	2597	14	transaction	transaction	NOUN
ftr-362	2597	15	have	have	VERB
ftr-362	2597	16	both	both	PRON
ftr-362	2597	17	(	(	PUNCT
ftr-362	2597	18	1	1	X
ftr-362	2597	19	)	)	PUNCT
ftr-362	2597	20	economic	economic	ADJ
ftr-362	2597	21	substance	substance	NOUN
ftr-362	2597	22	and	and	CCONJ
ftr-362	2597	23	(	(	PUNCT
ftr-362	2597	24	2	2	X
ftr-362	2597	25	)	)	PUNCT
ftr-362	2597	26	a	a	DET
ftr-362	2597	27	non	non	ADJ
ftr-362	2597	28	-	-	ADJ
ftr-362	2597	29	tax	tax	ADJ
ftr-362	2597	30	business	business	NOUN
ftr-362	2597	31	purpose	purpose	NOUN
ftr-362	2597	32	in	in	ADP
ftr-362	2597	33	order	order	NOUN
ftr-362	2597	34	to	to	PART
ftr-362	2597	35	be	be	AUX
ftr-362	2597	36	respected	respect	VERB
ftr-362	2597	37	for	for	ADP
ftr-362	2597	38	tax	tax	NOUN
ftr-362	2597	39	purposes	purpose	NOUN
ftr-362	2597	40	.	.	PUNCT
ftr-362	2598	1	see	see	VERB
ftr-362	2598	2	,	,	PUNCT
ftr-362	2598	3	e.g.	e.g.	ADV
ftr-362	2598	4	,	,	PUNCT
ftr-362	2598	5	klamath	klamath	PROPN
ftr-362	2598	6	strategic	strategic	ADJ
ftr-362	2598	7	investment	investment	NOUN
ftr-362	2598	8	fund	fund	PROPN
ftr-362	2598	9	v.	v.	PROPN
ftr-362	2598	10	united	united	PROPN
ftr-362	2598	11	states	states	PROPN
ftr-362	2598	12	,	,	PUNCT
ftr-362	2598	13	568	568	NUM
ftr-362	2598	14	f.3d	f.3d	NUM
ftr-362	2598	15	537	537	NUM
ftr-362	2598	16	(	(	PUNCT
ftr-362	2598	17	5th	5th	ADJ
ftr-362	2598	18	cir	cir	NOUN
ftr-362	2598	19	.	.	PUNCT
ftr-362	2598	20	2009	2009	NUM
ftr-362	2598	21	)	)	PUNCT
ftr-362	2598	22	;	;	PUNCT
ftr-362	2598	23	pasternak	pasternak	PROPN
ftr-362	2598	24	v.	v.	PROPN
ftr-362	2598	25	commissioner	commissioner	PROPN
ftr-362	2598	26	,	,	PUNCT
ftr-362	2598	27	990	990	NUM
ftr-362	2598	28	f.2d	f.2d	ADP
ftr-362	2598	29	893	893	NUM
ftr-362	2598	30	,	,	PUNCT
ftr-362	2598	31	898	898	NUM
ftr-362	2598	32	(	(	PUNCT
ftr-362	2598	33	6th	6th	ADJ
ftr-362	2598	34	cir	cir	NOUN
ftr-362	2598	35	.	.	PUNCT
ftr-362	2598	36	1993	1993	NUM
ftr-362	2598	37	)	)	PUNCT
ftr-362	2598	38	;	;	PUNCT
ftr-362	2598	39	james	james	PROPN
ftr-362	2598	40	v.	v.	PROPN
ftr-362	2598	41	commissioner	commissioner	PROPN
ftr-362	2598	42	,	,	PUNCT
ftr-362	2598	43	899	899	NUM
ftr-362	2598	44	f.2d	f.2d	X
ftr-362	2598	45	905	905	NUM
ftr-362	2598	46	(	(	PUNCT
ftr-362	2598	47	10th	10th	ADJ
ftr-362	2598	48	cir	cir	NOUN
ftr-362	2598	49	.	.	PROPN
ftr-362	2598	50	1990	1990	NUM
ftr-362	2598	51	)	)	PUNCT
ftr-362	2598	52	;	;	PUNCT
ftr-362	2598	53	new	new	ADJ
ftr-362	2598	54	phoenix	phoenix	PROPN
ftr-362	2598	55	sunrise	sunrise	PROPN
ftr-362	2598	56	corp	corp	PROPN
ftr-362	2598	57	.	.	PROPN
ftr-362	2599	1	v.	v.	PROPN
ftr-362	2599	2	commissioner	commissioner	PROPN
ftr-362	2599	3	,	,	PUNCT
ftr-362	2599	4	132	132	NUM
ftr-362	2599	5	t.c	t.c	NOUN
ftr-362	2599	6	.	.	PUNCT
ftr-362	2600	1	no	no	INTJ
ftr-362	2600	2	.	.	NOUN
ftr-362	2600	3	9	9	NUM
ftr-362	2600	4	(	(	PUNCT
ftr-362	2600	5	2009	2009	NUM
ftr-362	2600	6	)	)	PUNCT
ftr-362	2600	7	;	;	PUNCT
ftr-362	2600	8	coltec	coltec	ADJ
ftr-362	2600	9	,	,	PUNCT
ftr-362	2600	10	supra	supra	ADJ
ftr-362	2600	11	.	.	PUNCT
ftr-362	2601	1	under	under	ADP
ftr-362	2601	2	the	the	DET
ftr-362	2601	3	other	other	ADJ
ftr-362	2601	4	formulation	formulation	NOUN
ftr-362	2601	5	,	,	PUNCT
ftr-362	2601	6	the	the	DET
ftr-362	2601	7	so	so	ADV
ftr-362	2601	8	called	call	VERB
ftr-362	2601	9	“	"	PUNCT
ftr-362	2601	10	disjunctive	disjunctive	ADJ
ftr-362	2601	11	test	test	NOUN
ftr-362	2601	12	,	,	PUNCT
ftr-362	2601	13	”	"	PUNCT
ftr-362	2601	14	represented	represent	VERB
ftr-362	2601	15	principally	principally	ADV
ftr-362	2601	16	by	by	ADP
ftr-362	2601	17	ies	ie	NOUN
ftr-362	2601	18	industries	industry	NOUN
ftr-362	2601	19	v.	v.	ADP
ftr-362	2601	20	united	united	PROPN
ftr-362	2601	21	states	states	PROPN
ftr-362	2601	22	,	,	PUNCT
ftr-362	2601	23	253	253	NUM
ftr-362	2601	24	f.3d	f.3d	NUM
ftr-362	2601	25	350	350	NUM
ftr-362	2601	26	,	,	PUNCT
ftr-362	2601	27	358	358	NUM
ftr-362	2601	28	(	(	PUNCT
ftr-362	2601	29	8th	8th	ADJ
ftr-362	2601	30	cir	cir	NOUN
ftr-362	2601	31	.	.	PROPN
ftr-362	2601	32	2001	2001	NUM
ftr-362	2601	33	)	)	PUNCT
ftr-362	2601	34	,	,	PUNCT
ftr-362	2601	35	and	and	CCONJ
ftr-362	2601	36	rice	rice	NOUN
ftr-362	2601	37	’s	’s	PART
ftr-362	2601	38	toyota	toyota	PROPN
ftr-362	2601	39	world	world	PROPN
ftr-362	2601	40	,	,	PUNCT
ftr-362	2601	41	inc	inc	PROPN
ftr-362	2601	42	.	.	PROPN
ftr-362	2602	1	v.	v.	PROPN
ftr-362	2602	2	commissioner	commissioner	PROPN
ftr-362	2602	3	,	,	PUNCT
ftr-362	2602	4	752	752	NUM
ftr-362	2602	5	f.2d	f.2d	SYM
ftr-362	2602	6	89	89	NUM
ftr-362	2602	7	(	(	PUNCT
ftr-362	2602	8	4th	4th	ADJ
ftr-362	2602	9	cir	cir	NOUN
ftr-362	2602	10	.	.	PUNCT
ftr-362	2602	11	1985	1985	NUM
ftr-362	2602	12	)	)	PUNCT
ftr-362	2602	13	,	,	PUNCT
ftr-362	2602	14	a	a	DET
ftr-362	2602	15	transaction	transaction	NOUN
ftr-362	2602	16	would	would	AUX
ftr-362	2602	17	be	be	AUX
ftr-362	2602	18	respected	respect	VERB
ftr-362	2602	19	for	for	ADP
ftr-362	2602	20	tax	tax	NOUN
ftr-362	2602	21	purposes	purpose	NOUN
ftr-362	2602	22	if	if	SCONJ
ftr-362	2602	23	it	it	PRON
ftr-362	2602	24	had	have	VERB
ftr-362	2602	25	either	either	CCONJ
ftr-362	2602	26	(	(	PUNCT
ftr-362	2602	27	1	1	X
ftr-362	2602	28	)	)	PUNCT
ftr-362	2602	29	economic	economic	ADJ
ftr-362	2602	30	substance	substance	NOUN
ftr-362	2602	31	and	and	CCONJ
ftr-362	2602	32	(	(	PUNCT
ftr-362	2602	33	2	2	X
ftr-362	2602	34	)	)	PUNCT
ftr-362	2602	35	a	a	DET
ftr-362	2602	36	non	non	ADJ
ftr-362	2602	37	-	-	ADJ
ftr-362	2602	38	tax	tax	ADJ
ftr-362	2602	39	business	business	NOUN
ftr-362	2602	40	purpose	purpose	NOUN
ftr-362	2602	41	.	.	PUNCT
ftr-362	2603	1	yet	yet	ADV
ftr-362	2603	2	a	a	DET
ftr-362	2603	3	third	third	ADJ
ftr-362	2603	4	articulation	articulation	NOUN
ftr-362	2603	5	appeared	appear	VERB
ftr-362	2603	6	in	in	ADP
ftr-362	2603	7	acm	acm	PROPN
ftr-362	2603	8	partnership	partnership	PROPN
ftr-362	2603	9	v.	v.	PROPN
ftr-362	2603	10	commissioner	commissioner	PROPN
ftr-362	2603	11	,	,	PUNCT
ftr-362	2603	12	157	157	NUM
ftr-362	2603	13	f.3d	f.3d	NUM
ftr-362	2603	14	231	231	NUM
ftr-362	2603	15	(	(	PUNCT
ftr-362	2603	16	3d	3d	NUM
ftr-362	2603	17	cir	cir	NOUN
ftr-362	2603	18	.	.	PROPN
ftr-362	2603	19	1998	1998	NUM
ftr-362	2603	20	)	)	PUNCT
ftr-362	2603	21	,	,	PUNCT
ftr-362	2603	22	cert	cert	PROPN
ftr-362	2603	23	.	.	PUNCT
ftr-362	2604	1	denied	deny	VERB
ftr-362	2604	2	,	,	PUNCT
ftr-362	2604	3	526	526	NUM
ftr-362	2604	4	u.s	u.s	PROPN
ftr-362	2604	5	.	.	PROPN
ftr-362	2604	6	1017	1017	NUM
ftr-362	2604	7	(	(	PUNCT
ftr-362	2604	8	1999	1999	NUM
ftr-362	2604	9	)	)	PUNCT
ftr-362	2604	10	,	,	PUNCT
ftr-362	2604	11	where	where	SCONJ
ftr-362	2604	12	the	the	DET
ftr-362	2604	13	court	court	NOUN
ftr-362	2604	14	concluded	conclude	VERB
ftr-362	2604	15	that	that	SCONJ
ftr-362	2604	16	,	,	PUNCT
ftr-362	2604	17	that	that	SCONJ
ftr-362	2604	18	“	"	PUNCT
ftr-362	2604	19	these	these	DET
ftr-362	2604	20	distinct	distinct	ADJ
ftr-362	2604	21	aspects	aspect	NOUN
ftr-362	2604	22	of	of	ADP
ftr-362	2604	23	the	the	DET
ftr-362	2604	24	economic	economic	ADJ
ftr-362	2604	25	sham	sham	ADJ
ftr-362	2604	26	inquiry	inquiry	NOUN
ftr-362	2604	27	do	do	AUX
ftr-362	2604	28	not	not	PART
ftr-362	2604	29	constitute	constitute	VERB
ftr-362	2604	30	discrete	discrete	ADJ
ftr-362	2604	31	prongs	prong	NOUN
ftr-362	2604	32	of	of	ADP
ftr-362	2604	33	a	a	DET
ftr-362	2604	34	‘	'	PUNCT
ftr-362	2604	35	rigid	rigid	ADJ
ftr-362	2604	36	two	two	NUM
ftr-362	2604	37	-	-	PUNCT
ftr-362	2604	38	step	step	NOUN
ftr-362	2604	39	analysis	analysis	NOUN
ftr-362	2604	40	,	,	PUNCT
ftr-362	2604	41	’	'	PUNCT
ftr-362	2604	42	but	but	CCONJ
ftr-362	2604	43	rather	rather	ADV
ftr-362	2604	44	represent	represent	VERB
ftr-362	2604	45	related	related	ADJ
ftr-362	2604	46	factors	factor	NOUN
ftr-362	2604	47	both	both	PRON
ftr-362	2604	48	of	of	ADP
ftr-362	2604	49	which	which	PRON
ftr-362	2604	50	inform	inform	VERB
ftr-362	2604	51	the	the	DET
ftr-362	2604	52	analysis	analysis	NOUN
ftr-362	2604	53	of	of	ADP
ftr-362	2604	54	whether	whether	SCONJ
ftr-362	2604	55	the	the	DET
ftr-362	2604	56	transaction	transaction	NOUN
ftr-362	2604	57	had	have	AUX
ftr-362	2604	58	sufficient	sufficient	ADJ
ftr-362	2604	59	substance	substance	NOUN
ftr-362	2604	60	,	,	PUNCT
ftr-362	2604	61	apart	apart	ADV
ftr-362	2604	62	from	from	ADP
ftr-362	2604	63	its	its	PRON
ftr-362	2604	64	tax	tax	NOUN
ftr-362	2604	65	consequences	consequence	NOUN
ftr-362	2604	66	,	,	PUNCT
ftr-362	2604	67	to	to	PART
ftr-362	2604	68	be	be	AUX
ftr-362	2604	69	respected	respect	VERB
ftr-362	2604	70	for	for	ADP
ftr-362	2604	71	tax	tax	NOUN
ftr-362	2604	72	purposes	purpose	NOUN
ftr-362	2604	73	.	.	PUNCT
ftr-362	2604	74	”	"	PUNCT
ftr-362	2605	1	the	the	DET
ftr-362	2605	2	courts	court	NOUN
ftr-362	2605	3	also	also	ADV
ftr-362	2605	4	have	have	AUX
ftr-362	2605	5	differed	differ	VERB
ftr-362	2605	6	with	with	ADP
ftr-362	2605	7	respect	respect	NOUN
ftr-362	2605	8	to	to	ADP
ftr-362	2605	9	the	the	DET
ftr-362	2605	10	nature	nature	NOUN
ftr-362	2605	11	of	of	ADP
ftr-362	2605	12	the	the	DET
ftr-362	2605	13	non	non	ADJ
ftr-362	2605	14	-	-	ADJ
ftr-362	2605	15	tax	tax	ADJ
ftr-362	2605	16	economic	economic	ADJ
ftr-362	2605	17	benefit	benefit	NOUN
ftr-362	2605	18	a	a	DET
ftr-362	2605	19	taxpayer	taxpayer	NOUN
ftr-362	2605	20	is	be	AUX
ftr-362	2605	21	required	require	VERB
ftr-362	2605	22	to	to	PART
ftr-362	2605	23	establish	establish	VERB
ftr-362	2605	24	to	to	PART
ftr-362	2605	25	demonstrate	demonstrate	VERB
ftr-362	2605	26	that	that	SCONJ
ftr-362	2605	27	a	a	DET
ftr-362	2605	28	transaction	transaction	NOUN
ftr-362	2605	29	has	have	VERB
ftr-362	2605	30	economic	economic	ADJ
ftr-362	2605	31	substance	substance	NOUN
ftr-362	2605	32	.	.	PUNCT
ftr-362	2606	1	some	some	DET
ftr-362	2606	2	2	2	X
ftr-362	2606	3	.	.	PUNCT
ftr-362	2606	4	ira	ira	PROPN
ftr-362	2606	5	believes	believe	VERB
ftr-362	2606	6	that	that	SCONJ
ftr-362	2606	7	the	the	DET
ftr-362	2606	8	interpretation	interpretation	NOUN
ftr-362	2606	9	contains	contain	VERB
ftr-362	2606	10	an	an	DET
ftr-362	2606	11	error	error	NOUN
ftr-362	2606	12	in	in	ADP
ftr-362	2606	13	logic	logic	NOUN
ftr-362	2606	14	which	which	PRON
ftr-362	2606	15	takes	take	VERB
ftr-362	2606	16	a	a	DET
ftr-362	2606	17	statement	statement	NOUN
ftr-362	2606	18	from	from	ADP
ftr-362	2606	19	the	the	DET
ftr-362	2606	20	frank	frank	PROPN
ftr-362	2606	21	lyon	lyon	PROPN
ftr-362	2606	22	case	case	PROPN
ftr-362	2606	23	as	as	ADP
ftr-362	2606	24	to	to	ADP
ftr-362	2606	25	what	what	PRON
ftr-362	2606	26	is	be	AUX
ftr-362	2606	27	“	"	PUNCT
ftr-362	2606	28	sufficient	sufficient	ADJ
ftr-362	2606	29	”	"	PUNCT
ftr-362	2606	30	for	for	ADP
ftr-362	2606	31	economic	economic	ADJ
ftr-362	2606	32	substance	substance	NOUN
ftr-362	2606	33	and	and	CCONJ
ftr-362	2606	34	construes	construe	VERB
ftr-362	2606	35	it	it	PRON
ftr-362	2606	36	as	as	ADP
ftr-362	2606	37	a	a	DET
ftr-362	2606	38	statement	statement	NOUN
ftr-362	2606	39	as	as	ADP
ftr-362	2606	40	to	to	ADP
ftr-362	2606	41	what	what	PRON
ftr-362	2606	42	is	be	AUX
ftr-362	2606	43	“	"	PUNCT
ftr-362	2606	44	necessary	necessary	ADJ
ftr-362	2606	45	”	"	PUNCT
ftr-362	2606	46	for	for	ADP
ftr-362	2606	47	economic	economic	ADJ
ftr-362	2606	48	substance	substance	NOUN
ftr-362	2606	49	.	.	PUNCT
ftr-362	2607	1	marty	marty	PROPN
ftr-362	2607	2	and	and	CCONJ
ftr-362	2607	3	dan	dan	PROPN
ftr-362	2607	4	do	do	AUX
ftr-362	2607	5	not	not	PART
ftr-362	2607	6	so	so	ADV
ftr-362	2607	7	believe	believe	VERB
ftr-362	2607	8	,	,	PUNCT
ftr-362	2607	9	or	or	CCONJ
ftr-362	2607	10	think	think	VERB
ftr-362	2607	11	that	that	SCONJ
ftr-362	2607	12	the	the	DET
ftr-362	2607	13	alleged	allege	VERB
ftr-362	2607	14	error	error	NOUN
ftr-362	2607	15	is	be	AUX
ftr-362	2607	16	irrelevant	irrelevant	ADJ
ftr-362	2607	17	.	.	PUNCT
ftr-362	2608	1	694	694	NUM
ftr-362	2608	2	florida	florida	PROPN
ftr-362	2608	3	tax	tax	NOUN
ftr-362	2608	4	review	review	NOUN
ftr-362	2608	5	[	[	X
ftr-362	2608	6	vol	vol	NOUN
ftr-362	2608	7	.	.	PUNCT
ftr-362	2609	1	10:9	10:9	NUM
ftr-362	2609	2	courts	court	NOUN
ftr-362	2609	3	required	require	VERB
ftr-362	2609	4	a	a	DET
ftr-362	2609	5	potential	potential	ADJ
ftr-362	2609	6	economic	economic	ADJ
ftr-362	2609	7	profit	profit	NOUN
ftr-362	2609	8	.	.	PUNCT
ftr-362	2610	1	see	see	VERB
ftr-362	2610	2	,	,	PUNCT
ftr-362	2610	3	e.g.	e.g.	ADV
ftr-362	2610	4	,	,	PUNCT
ftr-362	2610	5	knetsch	knetsch	PROPN
ftr-362	2610	6	v.	v.	PROPN
ftr-362	2610	7	united	united	PROPN
ftr-362	2610	8	states	states	PROPN
ftr-362	2610	9	,	,	PUNCT
ftr-362	2610	10	364	364	NUM
ftr-362	2610	11	u.s	u.s	PROPN
ftr-362	2610	12	.	.	PROPN
ftr-362	2610	13	361	361	NUM
ftr-362	2610	14	(	(	PUNCT
ftr-362	2610	15	1960	1960	NUM
ftr-362	2610	16	)	)	PUNCT
ftr-362	2610	17	;	;	PUNCT
ftr-362	2610	18	goldstein	goldstein	PROPN
ftr-362	2610	19	v.	v.	PROPN
ftr-362	2610	20	commissioner	commissioner	PROPN
ftr-362	2610	21	,	,	PUNCT
ftr-362	2610	22	364	364	NUM
ftr-362	2610	23	f.2d	f.2d	SYM
ftr-362	2610	24	734	734	NUM
ftr-362	2610	25	(	(	PUNCT
ftr-362	2610	26	2d	2d	NUM
ftr-362	2610	27	cir	cir	NOUN
ftr-362	2610	28	.	.	PROPN
ftr-362	2610	29	1966	1966	NUM
ftr-362	2610	30	)	)	PUNCT
ftr-362	2610	31	,	,	PUNCT
ftr-362	2610	32	cert	cert	PROPN
ftr-362	2610	33	.	.	PUNCT
ftr-362	2611	1	denied	deny	VERB
ftr-362	2611	2	,	,	PUNCT
ftr-362	2611	3	385	385	NUM
ftr-362	2611	4	u.s	u.s	PROPN
ftr-362	2611	5	.	.	PROPN
ftr-362	2611	6	1005	1005	NUM
ftr-362	2611	7	(	(	PUNCT
ftr-362	2611	8	1967	1967	NUM
ftr-362	2611	9	)	)	PUNCT
ftr-362	2611	10	.	.	PUNCT
ftr-362	2612	1	other	other	ADJ
ftr-362	2612	2	courts	court	NOUN
ftr-362	2612	3	have	have	AUX
ftr-362	2612	4	applied	apply	VERB
ftr-362	2612	5	the	the	DET
ftr-362	2612	6	economic	economic	ADJ
ftr-362	2612	7	substance	substance	NOUN
ftr-362	2612	8	doctrine	doctrine	NOUN
ftr-362	2612	9	to	to	PART
ftr-362	2612	10	disallow	disallow	VERB
ftr-362	2612	11	tax	tax	NOUN
ftr-362	2612	12	benefits	benefit	NOUN
ftr-362	2612	13	where	where	SCONJ
ftr-362	2612	14	–	–	PUNCT
ftr-362	2612	15	even	even	ADV
ftr-362	2612	16	though	though	SCONJ
ftr-362	2612	17	the	the	DET
ftr-362	2612	18	taxpayer	taxpayer	NOUN
ftr-362	2612	19	was	be	AUX
ftr-362	2612	20	exposed	expose	VERB
ftr-362	2612	21	to	to	ADP
ftr-362	2612	22	risk	risk	NOUN
ftr-362	2612	23	and	and	CCONJ
ftr-362	2612	24	the	the	DET
ftr-362	2612	25	transaction	transaction	NOUN
ftr-362	2612	26	had	have	VERB
ftr-362	2612	27	a	a	DET
ftr-362	2612	28	profit	profit	NOUN
ftr-362	2612	29	potential	potential	NOUN
ftr-362	2612	30	–	–	PUNCT
ftr-362	2612	31	compared	compare	VERB
ftr-362	2612	32	to	to	ADP
ftr-362	2612	33	the	the	DET
ftr-362	2612	34	tax	tax	NOUN
ftr-362	2612	35	benefits	benefit	NOUN
ftr-362	2612	36	,	,	PUNCT
ftr-362	2612	37	the	the	DET
ftr-362	2612	38	economic	economic	ADJ
ftr-362	2612	39	risks	risk	NOUN
ftr-362	2612	40	and	and	CCONJ
ftr-362	2612	41	profit	profit	NOUN
ftr-362	2612	42	potential	potential	NOUN
ftr-362	2612	43	were	be	AUX
ftr-362	2612	44	insignificant	insignificant	ADJ
ftr-362	2612	45	.	.	PUNCT
ftr-362	2613	1	sheldon	sheldon	PROPN
ftr-362	2613	2	v.	v.	PROPN
ftr-362	2613	3	commissioner	commissioner	PROPN
ftr-362	2613	4	,	,	PUNCT
ftr-362	2613	5	94	94	NUM
ftr-362	2613	6	t.c	t.c	PROPN
ftr-362	2613	7	.	.	PROPN
ftr-362	2613	8	738	738	NUM
ftr-362	2613	9	(	(	PUNCT
ftr-362	2613	10	1990	1990	NUM
ftr-362	2613	11	)	)	PUNCT
ftr-362	2613	12	;	;	PUNCT
ftr-362	2613	13	goldstein	goldstein	PROPN
ftr-362	2613	14	,	,	PUNCT
ftr-362	2613	15	supra	supra	PROPN
ftr-362	2613	16	.	.	PUNCT
ftr-362	2614	1	yet	yet	CCONJ
ftr-362	2614	2	other	other	ADJ
ftr-362	2614	3	courts	court	NOUN
ftr-362	2614	4	have	have	AUX
ftr-362	2614	5	asked	ask	VERB
ftr-362	2614	6	whether	whether	SCONJ
ftr-362	2614	7	a	a	DET
ftr-362	2614	8	stated	state	VERB
ftr-362	2614	9	business	business	NOUN
ftr-362	2614	10	benefit	benefit	NOUN
ftr-362	2614	11	–	–	PUNCT
ftr-362	2614	12	for	for	ADP
ftr-362	2614	13	example	example	NOUN
ftr-362	2614	14	,	,	PUNCT
ftr-362	2614	15	cost	cost	NOUN
ftr-362	2614	16	reduction	reduction	NOUN
ftr-362	2614	17	,	,	PUNCT
ftr-362	2614	18	as	as	SCONJ
ftr-362	2614	19	opposed	oppose	VERB
ftr-362	2614	20	to	to	ADP
ftr-362	2614	21	profit	profit	NOUN
ftr-362	2614	22	-	-	PUNCT
ftr-362	2614	23	seeking	seeking	NOUN
ftr-362	2614	24	–	–	PUNCT
ftr-362	2614	25	of	of	ADP
ftr-362	2614	26	a	a	DET
ftr-362	2614	27	particular	particular	ADJ
ftr-362	2614	28	transaction	transaction	NOUN
ftr-362	2614	29	was	be	AUX
ftr-362	2614	30	actually	actually	ADV
ftr-362	2614	31	obtained	obtain	VERB
ftr-362	2614	32	through	through	ADP
ftr-362	2614	33	the	the	DET
ftr-362	2614	34	transaction	transaction	NOUN
ftr-362	2614	35	in	in	ADP
ftr-362	2614	36	question	question	NOUN
ftr-362	2614	37	.	.	PUNCT
ftr-362	2615	1	see	see	VERB
ftr-362	2615	2	coltec	coltec	ADJ
ftr-362	2615	3	industries	industry	NOUN
ftr-362	2615	4	,	,	PUNCT
ftr-362	2615	5	inc	inc	PROPN
ftr-362	2615	6	.	.	PROPN
ftr-362	2616	1	v.	v.	PROPN
ftr-362	2616	2	united	united	PROPN
ftr-362	2616	3	states	states	PROPN
ftr-362	2616	4	,	,	PUNCT
ftr-362	2617	1	454	454	NUM
ftr-362	2617	2	f.3d	f.3d	NUM
ftr-362	2617	3	1340	1340	NUM
ftr-362	2617	4	(	(	PUNCT
ftr-362	2617	5	fed	fed	PROPN
ftr-362	2617	6	.	.	PUNCT
ftr-362	2617	7	cir	cir	PROPN
ftr-362	2617	8	.	.	PUNCT
ftr-362	2617	9	2006	2006	NUM
ftr-362	2617	10	)	)	PUNCT
ftr-362	2617	11	,	,	PUNCT
ftr-362	2617	12	cert	cert	PROPN
ftr-362	2617	13	.	.	PUNCT
ftr-362	2618	1	denied	deny	VERB
ftr-362	2618	2	,	,	PUNCT
ftr-362	2618	3	127	127	NUM
ftr-362	2618	4	s.	s.	PROPN
ftr-362	2618	5	ct	ct	PROPN
ftr-362	2618	6	.	.	PROPN
ftr-362	2618	7	1261	1261	NUM
ftr-362	2618	8	(	(	PUNCT
ftr-362	2618	9	2007	2007	NUM
ftr-362	2618	10	)	)	PUNCT
ftr-362	2618	11	.	.	PUNCT
ftr-362	2619	1	finally	finally	ADV
ftr-362	2619	2	,	,	PUNCT
ftr-362	2619	3	notwithstanding	notwithstanding	ADP
ftr-362	2619	4	that	that	SCONJ
ftr-362	2619	5	several	several	ADJ
ftr-362	2619	6	courts	court	NOUN
ftr-362	2619	7	have	have	AUX
ftr-362	2619	8	rejected	reject	VERB
ftr-362	2619	9	the	the	DET
ftr-362	2619	10	bootstrap	bootstrap	NOUN
ftr-362	2619	11	argument	argument	NOUN
ftr-362	2619	12	that	that	SCONJ
ftr-362	2619	13	an	an	DET
ftr-362	2619	14	improved	improved	ADJ
ftr-362	2619	15	financial	financial	ADJ
ftr-362	2619	16	accounting	accounting	NOUN
ftr-362	2619	17	result	result	NOUN
ftr-362	2619	18	—	—	PUNCT
ftr-362	2619	19	derived	derive	VERB
ftr-362	2619	20	from	from	ADP
ftr-362	2619	21	tax	tax	NOUN
ftr-362	2619	22	benefits	benefit	NOUN
ftr-362	2619	23	increasing	increase	VERB
ftr-362	2619	24	after	after	ADP
ftr-362	2619	25	-	-	PUNCT
ftr-362	2619	26	tax	tax	NOUN
ftr-362	2619	27	profitability	profitability	NOUN
ftr-362	2619	28	—	—	PUNCT
ftr-362	2619	29	served	serve	VERB
ftr-362	2619	30	the	the	DET
ftr-362	2619	31	valid	valid	ADJ
ftr-362	2619	32	business	business	NOUN
ftr-362	2619	33	purpose	purpose	NOUN
ftr-362	2619	34	requirement	requirement	NOUN
ftr-362	2619	35	,	,	PUNCT
ftr-362	2619	36	see	see	VERB
ftr-362	2619	37	,	,	PUNCT
ftr-362	2619	38	e.g.	e.g.	ADV
ftr-362	2619	39	,	,	PUNCT
ftr-362	2619	40	american	american	PROPN
ftr-362	2619	41	electric	electric	PROPN
ftr-362	2619	42	power	power	PROPN
ftr-362	2619	43	,	,	PUNCT
ftr-362	2619	44	inc	inc	PROPN
ftr-362	2619	45	.	.	PROPN
ftr-362	2619	46	v.	v.	PROPN
ftr-362	2619	47	united	united	PROPN
ftr-362	2619	48	states	states	PROPN
ftr-362	2619	49	,	,	PUNCT
ftr-362	2619	50	136	136	NUM
ftr-362	2619	51	f.	f.	PROPN
ftr-362	2619	52	supp	supp	PROPN
ftr-362	2619	53	.	.	PUNCT
ftr-362	2620	1	2d	2d	PROPN
ftr-362	2620	2	762	762	NUM
ftr-362	2620	3	,	,	PUNCT
ftr-362	2620	4	aff’d	aff’d	NUM
ftr-362	2620	5	,	,	PUNCT
ftr-362	2620	6	326	326	NUM
ftr-362	2620	7	f.3d.737	f.3d.737	PROPN
ftr-362	2620	8	(	(	PUNCT
ftr-362	2620	9	6th	6th	ADJ
ftr-362	2620	10	cir	cir	NOUN
ftr-362	2620	11	.	.	PROPN
ftr-362	2620	12	2003	2003	NUM
ftr-362	2620	13	)	)	PUNCT
ftr-362	2620	14	;	;	PUNCT
ftr-362	2620	15	wells	wells	PROPN
ftr-362	2620	16	fargo	fargo	PROPN
ftr-362	2620	17	&	&	CCONJ
ftr-362	2620	18	company	company	PROPN
ftr-362	2620	19	v.	v.	PROPN
ftr-362	2620	20	united	united	PROPN
ftr-362	2620	21	states	states	PROPN
ftr-362	2620	22	,	,	PUNCT
ftr-362	2620	23	91	91	NUM
ftr-362	2620	24	fed	feed	VERB
ftr-362	2620	25	.	.	PUNCT
ftr-362	2621	1	cl	cl	NOUN
ftr-362	2621	2	.	.	PROPN
ftr-362	2621	3	35	35	NUM
ftr-362	2621	4	(	(	PUNCT
ftr-362	2621	5	2010	2010	NUM
ftr-362	2621	6	)	)	PUNCT
ftr-362	2622	1	,	,	PUNCT
ftr-362	2622	2	taxpayers	taxpayer	NOUN
ftr-362	2622	3	continued	continue	VERB
ftr-362	2622	4	to	to	PART
ftr-362	2622	5	press	press	VERB
ftr-362	2622	6	such	such	ADJ
ftr-362	2622	7	claims	claim	NOUN
ftr-362	2622	8	.	.	PUNCT
ftr-362	2623	1	•	•	NUM
ftr-362	2623	2	the	the	DET
ftr-362	2623	3	codified	codify	VERB
ftr-362	2623	4	economic	economic	ADJ
ftr-362	2623	5	substance	substance	NOUN
ftr-362	2623	6	doctrine	doctrine	NOUN
ftr-362	2623	7	—	—	PUNCT
ftr-362	2623	8	the	the	DET
ftr-362	2623	9	codification	codification	NOUN
ftr-362	2623	10	of	of	ADP
ftr-362	2623	11	the	the	DET
ftr-362	2623	12	economic	economic	ADJ
ftr-362	2623	13	substance	substance	NOUN
ftr-362	2623	14	doctrine	doctrine	NOUN
ftr-362	2623	15	in	in	ADP
ftr-362	2623	16	new	new	ADJ
ftr-362	2623	17	§	§	PROPN
ftr-362	2623	18	7701(o	7701(o	NUM
ftr-362	2623	19	)	)	PUNCT
ftr-362	2623	20	clarifies	clarifie	NOUN
ftr-362	2623	21	and	and	CCONJ
ftr-362	2623	22	standardizes	standardize	VERB
ftr-362	2623	23	some	some	DET
ftr-362	2623	24	applications	application	NOUN
ftr-362	2623	25	of	of	ADP
ftr-362	2623	26	the	the	DET
ftr-362	2623	27	economic	economic	ADJ
ftr-362	2623	28	substance	substance	NOUN
ftr-362	2623	29	doctrine	doctrine	NOUN
ftr-362	2623	30	when	when	SCONJ
ftr-362	2623	31	it	it	PRON
ftr-362	2623	32	is	be	AUX
ftr-362	2623	33	applied	apply	VERB
ftr-362	2623	34	,	,	PUNCT
ftr-362	2623	35	but	but	CCONJ
ftr-362	2623	36	does	do	AUX
ftr-362	2623	37	not	not	PART
ftr-362	2623	38	establish	establish	VERB
ftr-362	2623	39	any	any	DET
ftr-362	2623	40	rules	rule	NOUN
ftr-362	2623	41	for	for	ADP
ftr-362	2623	42	determining	determine	VERB
ftr-362	2623	43	when	when	SCONJ
ftr-362	2623	44	the	the	DET
ftr-362	2623	45	doctrine	doctrine	NOUN
ftr-362	2623	46	should	should	AUX
ftr-362	2623	47	be	be	AUX
ftr-362	2623	48	applied	apply	VERB
ftr-362	2623	49	.	.	PUNCT
ftr-362	2624	1	according	accord	VERB
ftr-362	2624	2	to	to	ADP
ftr-362	2624	3	the	the	DET
ftr-362	2624	4	legislative	legislative	ADJ
ftr-362	2624	5	history	history	NOUN
ftr-362	2624	6	,	,	PUNCT
ftr-362	2624	7	“	"	PUNCT
ftr-362	2624	8	the	the	DET
ftr-362	2624	9	provision	provision	NOUN
ftr-362	2624	10	[	[	X
ftr-362	2624	11	i.r.c	i.r.c	NOUN
ftr-362	2624	12	.	.	PUNCT
ftr-362	2625	1	§	§	PROPN
ftr-362	2625	2	7701(o)(5)(c	7701(o)(5)(c	NUM
ftr-362	2625	3	)	)	PUNCT
ftr-362	2625	4	]	]	PUNCT
ftr-362	2625	5	does	do	AUX
ftr-362	2625	6	not	not	PART
ftr-362	2625	7	change	change	VERB
ftr-362	2625	8	present	present	ADJ
ftr-362	2625	9	law	law	NOUN
ftr-362	2625	10	standards	standard	NOUN
ftr-362	2625	11	in	in	ADP
ftr-362	2625	12	determining	determine	VERB
ftr-362	2625	13	when	when	SCONJ
ftr-362	2625	14	to	to	PART
ftr-362	2625	15	utilize	utilize	VERB
ftr-362	2625	16	an	an	DET
ftr-362	2625	17	economic	economic	ADJ
ftr-362	2625	18	substance	substance	NOUN
ftr-362	2625	19	analysis	analysis	NOUN
ftr-362	2625	20	.	.	PUNCT
ftr-362	2625	21	”	"	PUNCT
ftr-362	2626	1	see	see	VERB
ftr-362	2626	2	staff	staff	NOUN
ftr-362	2626	3	of	of	ADP
ftr-362	2626	4	the	the	DET
ftr-362	2626	5	joint	joint	ADJ
ftr-362	2626	6	committee	committee	NOUN
ftr-362	2626	7	on	on	ADP
ftr-362	2626	8	taxation	taxation	NOUN
ftr-362	2626	9	,	,	PUNCT
ftr-362	2626	10	technical	technical	ADJ
ftr-362	2626	11	explanation	explanation	NOUN
ftr-362	2626	12	of	of	ADP
ftr-362	2626	13	the	the	DET
ftr-362	2626	14	revenue	revenue	NOUN
ftr-362	2626	15	provisions	provision	NOUN
ftr-362	2626	16	of	of	ADP
ftr-362	2626	17	the	the	DET
ftr-362	2626	18	“	"	PUNCT
ftr-362	2626	19	reconciliation	reconciliation	NOUN
ftr-362	2626	20	act	act	NOUN
ftr-362	2626	21	of	of	ADP
ftr-362	2626	22	2010	2010	NUM
ftr-362	2626	23	,	,	PUNCT
ftr-362	2626	24	”	"	PUNCT
ftr-362	2626	25	as	as	SCONJ
ftr-362	2626	26	amended	amend	VERB
ftr-362	2626	27	,	,	PUNCT
ftr-362	2626	28	in	in	ADP
ftr-362	2626	29	combination	combination	NOUN
ftr-362	2626	30	with	with	ADP
ftr-362	2626	31	the	the	DET
ftr-362	2626	32	“	"	PUNCT
ftr-362	2626	33	patient	patient	ADJ
ftr-362	2626	34	protection	protection	NOUN
ftr-362	2626	35	and	and	CCONJ
ftr-362	2626	36	affordable	affordable	ADJ
ftr-362	2626	37	care	care	NOUN
ftr-362	2626	38	act	act	PROPN
ftr-362	2626	39	,	,	PUNCT
ftr-362	2626	40	”	"	PUNCT
ftr-362	2626	41	152	152	NUM
ftr-362	2626	42	(	(	PUNCT
ftr-362	2626	43	jcx-18	jcx-18	NOUN
ftr-362	2626	44	-	-	PUNCT
ftr-362	2626	45	10	10	NUM
ftr-362	2626	46	3/21/10	3/21/10	NUM
ftr-362	2626	47	)	)	PUNCT
ftr-362	2626	48	.	.	PUNCT
ftr-362	2627	1	thus	thus	ADV
ftr-362	2627	2	,	,	PUNCT
ftr-362	2627	3	“	"	PUNCT
ftr-362	2627	4	the	the	DET
ftr-362	2627	5	fact	fact	NOUN
ftr-362	2627	6	that	that	SCONJ
ftr-362	2627	7	a	a	DET
ftr-362	2627	8	transaction	transaction	NOUN
ftr-362	2627	9	meets	meet	VERB
ftr-362	2627	10	the	the	DET
ftr-362	2627	11	requirements	requirement	NOUN
ftr-362	2627	12	for	for	ADP
ftr-362	2627	13	specific	specific	ADJ
ftr-362	2627	14	treatment	treatment	NOUN
ftr-362	2627	15	under	under	ADP
ftr-362	2627	16	any	any	DET
ftr-362	2627	17	provision	provision	NOUN
ftr-362	2627	18	of	of	ADP
ftr-362	2627	19	the	the	DET
ftr-362	2627	20	code	code	NOUN
ftr-362	2627	21	is	be	AUX
ftr-362	2627	22	not	not	PART
ftr-362	2627	23	determinative	determinative	ADJ
ftr-362	2627	24	of	of	ADP
ftr-362	2627	25	whether	whether	SCONJ
ftr-362	2627	26	a	a	DET
ftr-362	2627	27	transaction	transaction	NOUN
ftr-362	2627	28	or	or	CCONJ
ftr-362	2627	29	series	series	NOUN
ftr-362	2627	30	of	of	ADP
ftr-362	2627	31	transactions	transaction	NOUN
ftr-362	2627	32	of	of	ADP
ftr-362	2627	33	which	which	PRON
ftr-362	2627	34	it	it	PRON
ftr-362	2627	35	is	be	AUX
ftr-362	2627	36	a	a	DET
ftr-362	2627	37	part	part	NOUN
ftr-362	2627	38	has	have	AUX
ftr-362	2627	39	economic	economic	ADJ
ftr-362	2627	40	substance	substance	NOUN
ftr-362	2627	41	.	.	PUNCT
ftr-362	2627	42	”	"	PUNCT
ftr-362	2628	1	i	i	PRON
ftr-362	2628	2	d.	d.	VERB
ftr-362	2628	3	at	at	ADP
ftr-362	2628	4	153	153	NUM
ftr-362	2628	5	.	.	PUNCT
ftr-362	2629	1	codification	codification	NOUN
ftr-362	2629	2	of	of	ADP
ftr-362	2629	3	the	the	DET
ftr-362	2629	4	economic	economic	ADJ
ftr-362	2629	5	substance	substance	NOUN
ftr-362	2629	6	doctrine	doctrine	NOUN
ftr-362	2629	7	was	be	AUX
ftr-362	2629	8	not	not	PART
ftr-362	2629	9	intended	intend	VERB
ftr-362	2629	10	to	to	PART
ftr-362	2629	11	alter	alter	VERB
ftr-362	2629	12	or	or	CCONJ
ftr-362	2629	13	supplant	supplant	VERB
ftr-362	2629	14	any	any	DET
ftr-362	2629	15	other	other	ADJ
ftr-362	2629	16	judicial	judicial	ADJ
ftr-362	2629	17	interpretive	interpretive	ADJ
ftr-362	2629	18	doctrines	doctrine	NOUN
ftr-362	2629	19	,	,	PUNCT
ftr-362	2629	20	such	such	ADJ
ftr-362	2629	21	as	as	ADP
ftr-362	2629	22	the	the	DET
ftr-362	2629	23	business	business	NOUN
ftr-362	2629	24	purpose	purpose	NOUN
ftr-362	2629	25	,	,	PUNCT
ftr-362	2629	26	substance	substance	NOUN
ftr-362	2629	27	over	over	ADP
ftr-362	2629	28	form	form	NOUN
ftr-362	2629	29	,	,	PUNCT
ftr-362	2629	30	and	and	CCONJ
ftr-362	2629	31	step	step	NOUN
ftr-362	2629	32	transaction	transaction	NOUN
ftr-362	2629	33	doctrines	doctrine	NOUN
ftr-362	2629	34	,	,	PUNCT
ftr-362	2629	35	any	any	DET
ftr-362	2629	36	similar	similar	ADJ
ftr-362	2629	37	rule	rule	NOUN
ftr-362	2629	38	in	in	ADP
ftr-362	2629	39	the	the	DET
ftr-362	2629	40	code	code	NOUN
ftr-362	2629	41	,	,	PUNCT
ftr-362	2629	42	regulations	regulation	NOUN
ftr-362	2629	43	,	,	PUNCT
ftr-362	2629	44	or	or	CCONJ
ftr-362	2629	45	guidance	guidance	NOUN
ftr-362	2629	46	thereunder	thereunder	NOUN
ftr-362	2629	47	;	;	PUNCT
ftr-362	2629	48	§	§	PROPN
ftr-362	2629	49	7701(o	7701(o	NUM
ftr-362	2629	50	)	)	PUNCT
ftr-362	2629	51	is	be	AUX
ftr-362	2629	52	intended	intend	VERB
ftr-362	2629	53	merely	merely	ADV
ftr-362	2629	54	(	(	PUNCT
ftr-362	2629	55	merely	merely	ADV
ftr-362	2629	56	?	?	PUNCT
ftr-362	2629	57	)	)	PUNCT
ftr-362	2629	58	to	to	PART
ftr-362	2629	59	supplement	supplement	VERB
ftr-362	2629	60	all	all	DET
ftr-362	2629	61	the	the	DET
ftr-362	2629	62	other	other	ADJ
ftr-362	2629	63	rules	rule	NOUN
ftr-362	2629	64	.	.	PUNCT
ftr-362	2630	1	i	i	PRON
ftr-362	2630	2	d.	d.	PROPN
ftr-362	2630	3	at	at	ADP
ftr-362	2630	4	155	155	NUM
ftr-362	2630	5	.	.	PUNCT
ftr-362	2630	6	•	•	NOUN
ftr-362	2630	7	conjunctive	conjunctive	ADJ
ftr-362	2630	8	analysis	analysis	NOUN
ftr-362	2630	9	of	of	ADP
ftr-362	2630	10	objective	objective	ADJ
ftr-362	2630	11	and	and	CCONJ
ftr-362	2630	12	subjective	subjective	ADJ
ftr-362	2630	13	prongs	prong	NOUN
ftr-362	2630	14	—	—	PUNCT
ftr-362	2630	15	one	one	NUM
ftr-362	2630	16	of	of	ADP
ftr-362	2630	17	the	the	DET
ftr-362	2630	18	most	most	ADV
ftr-362	2630	19	important	important	ADJ
ftr-362	2630	20	aspects	aspect	NOUN
ftr-362	2630	21	of	of	ADP
ftr-362	2630	22	new	new	ADJ
ftr-362	2630	23	§	§	PROPN
ftr-362	2630	24	7701(o	7701(o	NUM
ftr-362	2630	25	)	)	PUNCT
ftr-362	2630	26	is	be	AUX
ftr-362	2630	27	that	that	SCONJ
ftr-362	2630	28	it	it	PRON
ftr-362	2630	29	requires	require	VERB
ftr-362	2630	30	a	a	DET
ftr-362	2630	31	conjunctive	conjunctive	ADJ
ftr-362	2630	32	analysis	analysis	NOUN
ftr-362	2630	33	under	under	ADP
ftr-362	2630	34	which	which	PRON
ftr-362	2630	35	a	a	DET
ftr-362	2630	36	transaction	transaction	NOUN
ftr-362	2630	37	has	have	VERB
ftr-362	2630	38	economic	economic	ADJ
ftr-362	2630	39	substance	substance	NOUN
ftr-362	2630	40	only	only	ADV
ftr-362	2630	41	if	if	SCONJ
ftr-362	2630	42	(	(	PUNCT
ftr-362	2630	43	1	1	X
ftr-362	2630	44	)	)	PUNCT
ftr-362	2630	45	the	the	DET
ftr-362	2630	46	transaction	transaction	NOUN
ftr-362	2630	47	changes	change	VERB
ftr-362	2630	48	the	the	DET
ftr-362	2630	49	taxpayer	taxpayer	NOUN
ftr-362	2630	50	’s	’s	PART
ftr-362	2630	51	economic	economic	ADJ
ftr-362	2630	52	position	position	NOUN
ftr-362	2630	53	in	in	ADP
ftr-362	2630	54	a	a	DET
ftr-362	2630	55	meaningful	meaningful	ADJ
ftr-362	2630	56	way	way	NOUN
ftr-362	2630	57	apart	apart	ADV
ftr-362	2630	58	from	from	ADP
ftr-362	2630	59	federal	federal	ADJ
ftr-362	2630	60	income	income	NOUN
ftr-362	2630	61	tax	tax	NOUN
ftr-362	2630	62	effects	effect	NOUN
ftr-362	2630	63	and	and	CCONJ
ftr-362	2630	64	(	(	PUNCT
ftr-362	2630	65	2	2	X
ftr-362	2630	66	)	)	PUNCT
ftr-362	2630	67	the	the	DET
ftr-362	2630	68	taxpayer	taxpayer	NOUN
ftr-362	2630	69	has	have	VERB
ftr-362	2630	70	a	a	DET
ftr-362	2630	71	substantial	substantial	ADJ
ftr-362	2630	72	business	business	NOUN
ftr-362	2630	73	purpose	purpose	NOUN
ftr-362	2630	74	,	,	PUNCT
ftr-362	2630	75	apart	apart	ADV
ftr-362	2630	76	from	from	ADP
ftr-362	2630	77	federal	federal	ADJ
ftr-362	2630	78	income	income	NOUN
ftr-362	2630	79	tax	tax	NOUN
ftr-362	2630	80	effects	effect	NOUN
ftr-362	2630	81	,	,	PUNCT
ftr-362	2630	82	for	for	ADP
ftr-362	2630	83	entering	enter	VERB
ftr-362	2630	84	into	into	ADP
ftr-362	2630	85	such	such	ADJ
ftr-362	2630	86	transaction	transaction	NOUN
ftr-362	2630	87	.	.	PUNCT
ftr-362	2631	1	(	(	PUNCT
ftr-362	2631	2	the	the	DET
ftr-362	2631	3	second	second	ADJ
ftr-362	2631	4	prong	prong	NOUN
ftr-362	2631	5	of	of	ADP
ftr-362	2631	6	most	most	ADJ
ftr-362	2631	7	versions	version	NOUN
ftr-362	2631	8	of	of	ADP
ftr-362	2631	9	the	the	DET
ftr-362	2631	10	codified	codify	VERB
ftr-362	2631	11	economic	economic	ADJ
ftr-362	2631	12	substance	substance	NOUN
ftr-362	2631	13	doctrine	doctrine	NOUN
ftr-362	2631	14	introduced	introduce	VERB
ftr-362	2631	15	in	in	ADP
ftr-362	2631	16	earlier	early	ADJ
ftr-362	2631	17	congresses	congress	NOUN
ftr-362	2631	18	added	add	VERB
ftr-362	2631	19	2011	2011	NUM
ftr-362	2631	20	]	]	PUNCT
ftr-362	2631	21	recent	recent	ADJ
ftr-362	2631	22	developments	development	NOUN
ftr-362	2631	23	in	in	ADP
ftr-362	2631	24	federal	federal	ADJ
ftr-362	2631	25	income	income	NOUN
ftr-362	2631	26	taxation	taxation	NOUN
ftr-362	2631	27	695	695	NUM
ftr-362	2631	28	“	"	PUNCT
ftr-362	2631	29	and	and	CCONJ
ftr-362	2631	30	the	the	DET
ftr-362	2631	31	transaction	transaction	NOUN
ftr-362	2631	32	is	be	AUX
ftr-362	2631	33	a	a	DET
ftr-362	2631	34	reasonable	reasonable	ADJ
ftr-362	2631	35	means	mean	NOUN
ftr-362	2631	36	of	of	ADP
ftr-362	2631	37	accomplishing	accomplish	VERB
ftr-362	2631	38	such	such	ADJ
ftr-362	2631	39	purpose	purpose	NOUN
ftr-362	2631	40	.	.	PUNCT
ftr-362	2631	41	”	"	PUNCT
ftr-362	2632	1	see	see	VERB
ftr-362	2632	2	,	,	PUNCT
ftr-362	2632	3	e.g.	e.g.	ADV
ftr-362	2632	4	,	,	PUNCT
ftr-362	2632	5	h.r	h.r	PROPN
ftr-362	2632	6	.	.	PROPN
ftr-362	2632	7	2345	2345	NUM
ftr-362	2632	8	,	,	PUNCT
ftr-362	2632	9	110th	110th	ADJ
ftr-362	2632	10	cong	cong	NOUN
ftr-362	2632	11	,	,	PUNCT
ftr-362	2632	12	1st	1st	ADJ
ftr-362	2632	13	sess	sess	NOUN
ftr-362	2632	14	.	.	PUNCT
ftr-362	2633	1	(	(	PUNCT
ftr-362	2633	2	2007	2007	NUM
ftr-362	2633	3	)	)	PUNCT
ftr-362	2633	4	;	;	PUNCT
ftr-362	2633	5	h.r	h.r	PROPN
ftr-362	2633	6	.	.	PROPN
ftr-362	2633	7	2	2	NUM
ftr-362	2633	8	,	,	PUNCT
ftr-362	2633	9	108th	108th	ADJ
ftr-362	2633	10	cong	cong	NOUN
ftr-362	2633	11	.	.	PUNCT
ftr-362	2633	12	,	,	PUNCT
ftr-362	2633	13	1st	1st	ADJ
ftr-362	2633	14	sess	sess	NOUN
ftr-362	2633	15	.	.	PUNCT
ftr-362	2634	1	(	(	PUNCT
ftr-362	2634	2	2003	2003	NUM
ftr-362	2634	3	)	)	PUNCT
ftr-362	2634	4	.	.	PUNCT
ftr-362	2635	1	it	it	PRON
ftr-362	2635	2	is	be	AUX
ftr-362	2635	3	not	not	PART
ftr-362	2635	4	clear	clear	ADJ
ftr-362	2635	5	what	what	DET
ftr-362	2635	6	difference	difference	NOUN
ftr-362	2635	7	in	in	ADP
ftr-362	2635	8	application	application	NOUN
ftr-362	2635	9	was	be	AUX
ftr-362	2635	10	intended	intend	VERB
ftr-362	2635	11	by	by	ADP
ftr-362	2635	12	adoption	adoption	NOUN
ftr-362	2635	13	of	of	ADP
ftr-362	2635	14	the	the	DET
ftr-362	2635	15	different	different	ADJ
ftr-362	2635	16	final	final	ADJ
ftr-362	2635	17	statutory	statutory	ADJ
ftr-362	2635	18	language	language	NOUN
ftr-362	2635	19	.	.	PUNCT
ftr-362	2635	20	)	)	PUNCT
ftr-362	2636	1	this	this	DET
ftr-362	2636	2	conjunctive	conjunctive	ADJ
ftr-362	2636	3	test	test	NOUN
ftr-362	2636	4	resolves	resolve	VERB
ftr-362	2636	5	the	the	DET
ftr-362	2636	6	split	split	NOUN
ftr-362	2636	7	between	between	ADP
ftr-362	2636	8	the	the	DET
ftr-362	2636	9	circuits	circuit	NOUN
ftr-362	2636	10	(	(	PUNCT
ftr-362	2636	11	and	and	CCONJ
ftr-362	2636	12	between	between	ADP
ftr-362	2636	13	the	the	DET
ftr-362	2636	14	tax	tax	NOUN
ftr-362	2636	15	court	court	NOUN
ftr-362	2636	16	and	and	CCONJ
ftr-362	2636	17	certain	certain	ADJ
ftr-362	2636	18	circuits	circuit	NOUN
ftr-362	2636	19	)	)	PUNCT
ftr-362	2636	20	by	by	ADP
ftr-362	2636	21	rejecting	reject	VERB
ftr-362	2636	22	the	the	DET
ftr-362	2636	23	view	view	NOUN
ftr-362	2636	24	of	of	ADP
ftr-362	2636	25	those	those	DET
ftr-362	2636	26	courts	court	NOUN
ftr-362	2636	27	that	that	PRON
ftr-362	2636	28	find	find	VERB
ftr-362	2636	29	the	the	DET
ftr-362	2636	30	economic	economic	ADJ
ftr-362	2636	31	substance	substance	NOUN
ftr-362	2636	32	doctrine	doctrine	NOUN
ftr-362	2636	33	to	to	PART
ftr-362	2636	34	have	have	AUX
ftr-362	2636	35	been	be	AUX
ftr-362	2636	36	satisfied	satisfied	ADJ
ftr-362	2636	37	if	if	SCONJ
ftr-362	2636	38	there	there	PRON
ftr-362	2636	39	is	be	VERB
ftr-362	2636	40	either	either	CCONJ
ftr-362	2636	41	(	(	PUNCT
ftr-362	2636	42	1	1	X
ftr-362	2636	43	)	)	PUNCT
ftr-362	2636	44	a	a	DET
ftr-362	2636	45	change	change	NOUN
ftr-362	2636	46	in	in	ADP
ftr-362	2636	47	taxpayer	taxpayer	NOUN
ftr-362	2636	48	’s	’s	PART
ftr-362	2636	49	economic	economic	ADJ
ftr-362	2636	50	position	position	NOUN
ftr-362	2636	51	or	or	CCONJ
ftr-362	2636	52	(	(	PUNCT
ftr-362	2636	53	2	2	NUM
ftr-362	2636	54	)	)	PUNCT
ftr-362	2636	55	a	a	DET
ftr-362	2636	56	nontax	nontax	NOUN
ftr-362	2636	57	business	business	NOUN
ftr-362	2636	58	purpose	purpose	NOUN
ftr-362	2636	59	,	,	PUNCT
ftr-362	2636	60	see	see	VERB
ftr-362	2636	61	,	,	PUNCT
ftr-362	2636	62	e.g.	e.g.	ADV
ftr-362	2636	63	,	,	PUNCT
ftr-362	2636	64	rice	rice	PROPN
ftr-362	2636	65	’s	’s	PART
ftr-362	2636	66	toyota	toyota	PROPN
ftr-362	2636	67	world	world	PROPN
ftr-362	2636	68	v.	v.	PROPN
ftr-362	2636	69	commissioner	commissioner	PROPN
ftr-362	2636	70	,	,	PUNCT
ftr-362	2636	71	752	752	NUM
ftr-362	2636	72	f.2d	f.2d	SYM
ftr-362	2636	73	89	89	NUM
ftr-362	2636	74	(	(	PUNCT
ftr-362	2636	75	4th	4th	ADJ
ftr-362	2636	76	cir	cir	NOUN
ftr-362	2636	77	.	.	PUNCT
ftr-362	2636	78	1985	1985	NUM
ftr-362	2636	79	)	)	PUNCT
ftr-362	2636	80	;	;	PUNCT
ftr-362	2636	81	ies	ie	NOUN
ftr-362	2636	82	industries	industry	NOUN
ftr-362	2636	83	,	,	PUNCT
ftr-362	2636	84	inc	inc	PROPN
ftr-362	2636	85	.	.	PROPN
ftr-362	2636	86	v.	v.	PROPN
ftr-362	2636	87	united	united	PROPN
ftr-362	2636	88	states	states	PROPN
ftr-362	2636	89	,	,	PUNCT
ftr-362	2636	90	253	253	NUM
ftr-362	2636	91	f.3d	f.3d	NUM
ftr-362	2636	92	350	350	NUM
ftr-362	2636	93	,	,	PUNCT
ftr-362	2636	94	353	353	NUM
ftr-362	2636	95	(	(	PUNCT
ftr-362	2636	96	8th	8th	ADJ
ftr-362	2636	97	cir	cir	NOUN
ftr-362	2636	98	.	.	PUNCT
ftr-362	2636	99	2001	2001	NUM
ftr-362	2636	100	)	)	PUNCT
ftr-362	2636	101	.	.	PUNCT
ftr-362	2637	1	section	section	NOUN
ftr-362	2637	2	7701(o)(5)(d	7701(o)(5)(d	NUM
ftr-362	2637	3	)	)	PUNCT
ftr-362	2637	4	allows	allow	VERB
ftr-362	2637	5	the	the	DET
ftr-362	2637	6	economic	economic	ADJ
ftr-362	2637	7	substance	substance	NOUN
ftr-362	2637	8	doctrine	doctrine	NOUN
ftr-362	2637	9	to	to	PART
ftr-362	2637	10	be	be	AUX
ftr-362	2637	11	applied	apply	VERB
ftr-362	2637	12	to	to	ADP
ftr-362	2637	13	a	a	DET
ftr-362	2637	14	single	single	ADJ
ftr-362	2637	15	transaction	transaction	NOUN
ftr-362	2637	16	or	or	CCONJ
ftr-362	2637	17	to	to	ADP
ftr-362	2637	18	a	a	DET
ftr-362	2637	19	series	series	NOUN
ftr-362	2637	20	of	of	ADP
ftr-362	2637	21	transactions	transaction	NOUN
ftr-362	2637	22	.	.	PUNCT
ftr-362	2638	1	the	the	DET
ftr-362	2638	2	staff	staff	NOUN
ftr-362	2638	3	of	of	ADP
ftr-362	2638	4	the	the	DET
ftr-362	2638	5	joint	joint	ADJ
ftr-362	2638	6	committee	committee	NOUN
ftr-362	2638	7	report	report	NOUN
ftr-362	2638	8	indicates	indicate	VERB
ftr-362	2638	9	that	that	SCONJ
ftr-362	2638	10	the	the	DET
ftr-362	2638	11	provision	provision	NOUN
ftr-362	2638	12	“	"	PUNCT
ftr-362	2638	13	does	do	AUX
ftr-362	2638	14	not	not	PART
ftr-362	2638	15	alter	alter	VERB
ftr-362	2638	16	the	the	DET
ftr-362	2638	17	court	court	NOUN
ftr-362	2638	18	’s	’s	PART
ftr-362	2638	19	ability	ability	NOUN
ftr-362	2638	20	to	to	PART
ftr-362	2638	21	aggregate	aggregate	VERB
ftr-362	2638	22	,	,	PUNCT
ftr-362	2638	23	disaggregate	disaggregate	ADJ
ftr-362	2638	24	,	,	PUNCT
ftr-362	2638	25	or	or	CCONJ
ftr-362	2638	26	otherwise	otherwise	ADV
ftr-362	2638	27	recharacterize	recharacterize	VERB
ftr-362	2638	28	a	a	DET
ftr-362	2638	29	transaction	transaction	NOUN
ftr-362	2638	30	when	when	SCONJ
ftr-362	2638	31	applying	apply	VERB
ftr-362	2638	32	the	the	DET
ftr-362	2638	33	doctrine	doctrine	NOUN
ftr-362	2638	34	,	,	PUNCT
ftr-362	2638	35	”	"	PUNCT
ftr-362	2638	36	and	and	CCONJ
ftr-362	2638	37	gives	give	VERB
ftr-362	2638	38	as	as	ADP
ftr-362	2638	39	an	an	DET
ftr-362	2638	40	example	example	NOUN
ftr-362	2638	41	the	the	DET
ftr-362	2638	42	courts	court	NOUN
ftr-362	2638	43	’	'	PUNCT
ftr-362	2638	44	ability	ability	NOUN
ftr-362	2638	45	“	"	PUNCT
ftr-362	2638	46	to	to	PART
ftr-362	2638	47	bifurcate	bifurcate	VERB
ftr-362	2638	48	a	a	DET
ftr-362	2638	49	transaction	transaction	NOUN
ftr-362	2638	50	in	in	ADP
ftr-362	2638	51	which	which	PRON
ftr-362	2638	52	independent	independent	ADJ
ftr-362	2638	53	activities	activity	NOUN
ftr-362	2638	54	with	with	ADP
ftr-362	2638	55	non	non	ADJ
ftr-362	2638	56	-	-	ADJ
ftr-362	2638	57	tax	tax	ADJ
ftr-362	2638	58	objectives	objective	NOUN
ftr-362	2638	59	are	be	AUX
ftr-362	2638	60	combined	combine	VERB
ftr-362	2638	61	with	with	ADP
ftr-362	2638	62	an	an	DET
ftr-362	2638	63	unrelated	unrelated	ADJ
ftr-362	2638	64	item	item	NOUN
ftr-362	2638	65	having	have	VERB
ftr-362	2638	66	only	only	ADV
ftr-362	2638	67	tax	tax	NOUN
ftr-362	2638	68	-	-	PUNCT
ftr-362	2638	69	avoidance	avoidance	NOUN
ftr-362	2638	70	objectives	objective	NOUN
ftr-362	2638	71	in	in	ADP
ftr-362	2638	72	order	order	NOUN
ftr-362	2638	73	to	to	PART
ftr-362	2638	74	disallow	disallow	VERB
ftr-362	2638	75	those	those	DET
ftr-362	2638	76	tax	tax	NOUN
ftr-362	2638	77	-	-	PUNCT
ftr-362	2638	78	motivated	motivate	VERB
ftr-362	2638	79	benefits	benefit	NOUN
ftr-362	2638	80	.	.	PUNCT
ftr-362	2638	81	”	"	PUNCT
ftr-362	2639	1	•	•	NUM
ftr-362	2639	2	claim	claim	NOUN
ftr-362	2639	3	of	of	ADP
ftr-362	2639	4	profit	profit	NOUN
ftr-362	2639	5	potential	potential	NOUN
ftr-362	2639	6	—	—	PUNCT
ftr-362	2639	7	section	section	NOUN
ftr-362	2639	8	7701(o)(2	7701(o)(2	NOUN
ftr-362	2639	9	)	)	PUNCT
ftr-362	2639	10	does	do	AUX
ftr-362	2639	11	not	not	PART
ftr-362	2639	12	require	require	VERB
ftr-362	2639	13	that	that	SCONJ
ftr-362	2639	14	the	the	DET
ftr-362	2639	15	taxpayer	taxpayer	NOUN
ftr-362	2639	16	establish	establish	VERB
ftr-362	2639	17	profit	profit	NOUN
ftr-362	2639	18	potential	potential	NOUN
ftr-362	2639	19	in	in	ADP
ftr-362	2639	20	order	order	NOUN
ftr-362	2639	21	to	to	PART
ftr-362	2639	22	prove	prove	VERB
ftr-362	2639	23	that	that	SCONJ
ftr-362	2639	24	a	a	DET
ftr-362	2639	25	transaction	transaction	NOUN
ftr-362	2639	26	results	result	VERB
ftr-362	2639	27	in	in	ADP
ftr-362	2639	28	a	a	DET
ftr-362	2639	29	meaningful	meaningful	ADJ
ftr-362	2639	30	change	change	NOUN
ftr-362	2639	31	in	in	ADP
ftr-362	2639	32	the	the	DET
ftr-362	2639	33	taxpayer	taxpayer	NOUN
ftr-362	2639	34	’s	’s	PART
ftr-362	2639	35	economic	economic	ADJ
ftr-362	2639	36	position	position	NOUN
ftr-362	2639	37	or	or	CCONJ
ftr-362	2639	38	that	that	SCONJ
ftr-362	2639	39	the	the	DET
ftr-362	2639	40	taxpayer	taxpayer	NOUN
ftr-362	2639	41	has	have	VERB
ftr-362	2639	42	a	a	DET
ftr-362	2639	43	substantial	substantial	ADJ
ftr-362	2639	44	non	non	ADJ
ftr-362	2639	45	-	-	ADJ
ftr-362	2639	46	federal	federal	ADJ
ftr-362	2639	47	-	-	PUNCT
ftr-362	2639	48	income	income	NOUN
ftr-362	2639	49	-	-	PUNCT
ftr-362	2639	50	tax	tax	NOUN
ftr-362	2639	51	purpose	purpose	NOUN
ftr-362	2639	52	.	.	PUNCT
ftr-362	2640	1	nor	nor	CCONJ
ftr-362	2640	2	does	do	AUX
ftr-362	2640	3	it	it	PRON
ftr-362	2640	4	specify	specify	VERB
ftr-362	2640	5	a	a	DET
ftr-362	2640	6	threshold	threshold	NOUN
ftr-362	2640	7	required	require	VERB
ftr-362	2640	8	return	return	NOUN
ftr-362	2640	9	if	if	SCONJ
ftr-362	2640	10	the	the	DET
ftr-362	2640	11	taxpayer	taxpayer	NOUN
ftr-362	2640	12	relies	rely	VERB
ftr-362	2640	13	on	on	ADP
ftr-362	2640	14	the	the	DET
ftr-362	2640	15	profit	profit	NOUN
ftr-362	2640	16	potential	potential	NOUN
ftr-362	2640	17	to	to	PART
ftr-362	2640	18	try	try	VERB
ftr-362	2640	19	to	to	PART
ftr-362	2640	20	establish	establish	VERB
ftr-362	2640	21	economic	economic	ADJ
ftr-362	2640	22	substance	substance	NOUN
ftr-362	2640	23	.	.	PUNCT
ftr-362	2641	1	(	(	PUNCT
ftr-362	2641	2	in	in	ADP
ftr-362	2641	3	this	this	DET
ftr-362	2641	4	respect	respect	NOUN
ftr-362	2641	5	the	the	DET
ftr-362	2641	6	enacted	enact	VERB
ftr-362	2641	7	version	version	NOUN
ftr-362	2641	8	differs	differ	VERB
ftr-362	2641	9	from	from	ADP
ftr-362	2641	10	earlier	early	ADJ
ftr-362	2641	11	proposals	proposal	NOUN
ftr-362	2641	12	that	that	PRON
ftr-362	2641	13	would	would	AUX
ftr-362	2641	14	have	have	AUX
ftr-362	2641	15	required	require	VERB
ftr-362	2641	16	the	the	DET
ftr-362	2641	17	reasonably	reasonably	ADV
ftr-362	2641	18	expected	expect	VERB
ftr-362	2641	19	pre	pre	ADJ
ftr-362	2641	20	-	-	ADJ
ftr-362	2641	21	tax	tax	ADJ
ftr-362	2641	22	profit	profit	NOUN
ftr-362	2641	23	from	from	ADP
ftr-362	2641	24	the	the	DET
ftr-362	2641	25	transaction	transaction	NOUN
ftr-362	2641	26	to	to	PART
ftr-362	2641	27	exceed	exceed	VERB
ftr-362	2641	28	a	a	DET
ftr-362	2641	29	risk	risk	NOUN
ftr-362	2641	30	-	-	PUNCT
ftr-362	2641	31	free	free	ADJ
ftr-362	2641	32	rate	rate	NOUN
ftr-362	2641	33	of	of	ADP
ftr-362	2641	34	return	return	NOUN
ftr-362	2641	35	.	.	PUNCT
ftr-362	2642	1	see	see	VERB
ftr-362	2642	2	,	,	PUNCT
ftr-362	2642	3	e.g.	e.g.	ADV
ftr-362	2642	4	,	,	PUNCT
ftr-362	2642	5	h.r	h.r	PROPN
ftr-362	2642	6	.	.	PROPN
ftr-362	2642	7	2345	2345	NUM
ftr-362	2642	8	,	,	PUNCT
ftr-362	2642	9	110th	110th	ADJ
ftr-362	2642	10	cong	cong	NOUN
ftr-362	2642	11	,	,	PUNCT
ftr-362	2642	12	1st	1st	ADJ
ftr-362	2642	13	sess	sess	NOUN
ftr-362	2642	14	.	.	PUNCT
ftr-362	2643	1	(	(	PUNCT
ftr-362	2643	2	2007	2007	NUM
ftr-362	2643	3	)	)	PUNCT
ftr-362	2643	4	;	;	PUNCT
ftr-362	2643	5	h.r	h.r	PROPN
ftr-362	2643	6	.	.	PROPN
ftr-362	2643	7	2	2	NUM
ftr-362	2643	8	,	,	PUNCT
ftr-362	2643	9	108th	108th	ADJ
ftr-362	2643	10	cong	cong	NOUN
ftr-362	2643	11	.	.	PUNCT
ftr-362	2643	12	,	,	PUNCT
ftr-362	2643	13	1st	1st	ADJ
ftr-362	2643	14	sess	sess	NOUN
ftr-362	2643	15	.	.	PUNCT
ftr-362	2644	1	(	(	PUNCT
ftr-362	2644	2	2003	2003	NUM
ftr-362	2644	3	)	)	PUNCT
ftr-362	2644	4	.	.	PUNCT
ftr-362	2644	5	)	)	PUNCT
ftr-362	2645	1	but	but	CCONJ
ftr-362	2645	2	if	if	SCONJ
ftr-362	2645	3	the	the	DET
ftr-362	2645	4	taxpayer	taxpayer	NOUN
ftr-362	2645	5	does	do	AUX
ftr-362	2645	6	rely	rely	VERB
ftr-362	2645	7	on	on	ADP
ftr-362	2645	8	a	a	DET
ftr-362	2645	9	profit	profit	NOUN
ftr-362	2645	10	potential	potential	ADJ
ftr-362	2645	11	claim	claim	NOUN
ftr-362	2645	12	,	,	PUNCT
ftr-362	2645	13	then	then	ADV
ftr-362	2645	14	the	the	DET
ftr-362	2645	15	profit	profit	NOUN
ftr-362	2645	16	potential	potential	NOUN
ftr-362	2645	17	requires	require	VERB
ftr-362	2645	18	a	a	DET
ftr-362	2645	19	present	present	ADJ
ftr-362	2645	20	value	value	NOUN
ftr-362	2645	21	analysis	analysis	NOUN
ftr-362	2645	22	:	:	PUNCT
ftr-362	2645	23	the	the	DET
ftr-362	2645	24	potential	potential	NOUN
ftr-362	2645	25	for	for	ADP
ftr-362	2645	26	profit	profit	NOUN
ftr-362	2645	27	of	of	ADP
ftr-362	2645	28	a	a	DET
ftr-362	2645	29	transaction	transaction	NOUN
ftr-362	2645	30	shall	shall	AUX
ftr-362	2645	31	be	be	AUX
ftr-362	2645	32	taken	take	VERB
ftr-362	2645	33	into	into	ADP
ftr-362	2645	34	account	account	NOUN
ftr-362	2645	35	in	in	ADP
ftr-362	2645	36	determining	determine	VERB
ftr-362	2645	37	whether	whether	SCONJ
ftr-362	2645	38	the	the	DET
ftr-362	2645	39	requirements	requirement	NOUN
ftr-362	2645	40	of	of	ADP
ftr-362	2645	41	[	[	X
ftr-362	2645	42	the	the	DET
ftr-362	2645	43	§	§	PROPN
ftr-362	2645	44	7701(o	7701(o	NOUN
ftr-362	2645	45	)	)	PUNCT
ftr-362	2645	46	test	test	NOUN
ftr-362	2645	47	for	for	ADP
ftr-362	2645	48	economic	economic	ADJ
ftr-362	2645	49	substance	substance	NOUN
ftr-362	2645	50	]	]	PUNCT
ftr-362	2645	51	are	be	AUX
ftr-362	2645	52	met	meet	VERB
ftr-362	2645	53	with	with	ADP
ftr-362	2645	54	respect	respect	NOUN
ftr-362	2645	55	to	to	ADP
ftr-362	2645	56	the	the	DET
ftr-362	2645	57	transaction	transaction	NOUN
ftr-362	2645	58	only	only	ADV
ftr-362	2645	59	if	if	SCONJ
ftr-362	2645	60	the	the	DET
ftr-362	2645	61	present	present	ADJ
ftr-362	2645	62	value	value	NOUN
ftr-362	2645	63	of	of	ADP
ftr-362	2645	64	the	the	DET
ftr-362	2645	65	reasonably	reasonably	ADV
ftr-362	2645	66	expected	expected	ADJ
ftr-362	2645	67	pre	pre	ADJ
ftr-362	2645	68	-	-	ADJ
ftr-362	2645	69	tax	tax	ADJ
ftr-362	2645	70	profit	profit	NOUN
ftr-362	2645	71	from	from	ADP
ftr-362	2645	72	the	the	DET
ftr-362	2645	73	transaction	transaction	NOUN
ftr-362	2645	74	is	be	AUX
ftr-362	2645	75	substantial	substantial	ADJ
ftr-362	2645	76	in	in	ADP
ftr-362	2645	77	relation	relation	NOUN
ftr-362	2645	78	to	to	ADP
ftr-362	2645	79	the	the	DET
ftr-362	2645	80	present	present	ADJ
ftr-362	2645	81	value	value	NOUN
ftr-362	2645	82	of	of	ADP
ftr-362	2645	83	the	the	DET
ftr-362	2645	84	expected	expect	VERB
ftr-362	2645	85	net	net	ADJ
ftr-362	2645	86	tax	tax	NOUN
ftr-362	2645	87	benefits	benefit	NOUN
ftr-362	2645	88	that	that	PRON
ftr-362	2645	89	would	would	AUX
ftr-362	2645	90	be	be	AUX
ftr-362	2645	91	allowed	allow	VERB
ftr-362	2645	92	if	if	SCONJ
ftr-362	2645	93	the	the	DET
ftr-362	2645	94	transaction	transaction	NOUN
ftr-362	2645	95	were	be	AUX
ftr-362	2645	96	respected	respect	VERB
ftr-362	2645	97	.	.	PUNCT
ftr-362	2646	1	•	•	NUM
ftr-362	2646	2	thus	thus	ADV
ftr-362	2646	3	the	the	DET
ftr-362	2646	4	analysis	analysis	NOUN
ftr-362	2646	5	of	of	ADP
ftr-362	2646	6	profit	profit	NOUN
ftr-362	2646	7	potential	potential	NOUN
ftr-362	2646	8	by	by	ADP
ftr-362	2646	9	the	the	DET
ftr-362	2646	10	court	court	NOUN
ftr-362	2646	11	of	of	ADP
ftr-362	2646	12	federal	federal	ADJ
ftr-362	2646	13	claims	claim	NOUN
ftr-362	2646	14	in	in	ADP
ftr-362	2646	15	consolidated	consolidated	PROPN
ftr-362	2646	16	edison	edison	PROPN
ftr-362	2646	17	co.	co.	PROPN
ftr-362	2646	18	of	of	ADP
ftr-362	2646	19	new	new	PROPN
ftr-362	2646	20	york	york	PROPN
ftr-362	2646	21	v.	v.	PROPN
ftr-362	2646	22	united	united	PROPN
ftr-362	2646	23	states	states	PROPN
ftr-362	2646	24	,	,	PUNCT
ftr-362	2646	25	90	90	NUM
ftr-362	2646	26	fed	feed	VERB
ftr-362	2646	27	.	.	PUNCT
ftr-362	2647	1	cl	cl	NOUN
ftr-362	2647	2	.	.	PUNCT
ftr-362	2648	1	228	228	NUM
ftr-362	2648	2	(	(	PUNCT
ftr-362	2648	3	2009	2009	NUM
ftr-362	2648	4	)	)	PUNCT
ftr-362	2648	5	,	,	PUNCT
ftr-362	2648	6	which	which	PRON
ftr-362	2648	7	appears	appear	VERB
ftr-362	2648	8	not	not	PART
ftr-362	2648	9	to	to	PART
ftr-362	2648	10	have	have	AUX
ftr-362	2648	11	thoroughly	thoroughly	ADV
ftr-362	2648	12	taken	take	VERB
ftr-362	2648	13	into	into	ADP
ftr-362	2648	14	account	account	NOUN
ftr-362	2648	15	present	present	ADJ
ftr-362	2648	16	value	value	NOUN
ftr-362	2648	17	analysis	analysis	NOUN
ftr-362	2648	18	,	,	PUNCT
ftr-362	2648	19	would	would	AUX
ftr-362	2648	20	not	not	PART
ftr-362	2648	21	stand	stand	VERB
ftr-362	2648	22	muster	muster	NOUN
ftr-362	2648	23	under	under	ADP
ftr-362	2648	24	the	the	DET
ftr-362	2648	25	new	new	ADJ
ftr-362	2648	26	provision	provision	NOUN
ftr-362	2648	27	.	.	PUNCT
ftr-362	2649	1	in	in	ADP
ftr-362	2649	2	all	all	DET
ftr-362	2649	3	events	event	NOUN
ftr-362	2649	4	,	,	PUNCT
ftr-362	2649	5	transaction	transaction	NOUN
ftr-362	2649	6	costs	cost	NOUN
ftr-362	2649	7	must	must	AUX
ftr-362	2649	8	be	be	AUX
ftr-362	2649	9	taken	take	VERB
ftr-362	2649	10	into	into	ADP
ftr-362	2649	11	account	account	NOUN
ftr-362	2649	12	in	in	ADP
ftr-362	2649	13	determining	determine	VERB
ftr-362	2649	14	pre	pre	ADJ
ftr-362	2649	15	-	-	ADJ
ftr-362	2649	16	tax	tax	ADJ
ftr-362	2649	17	profits	profit	NOUN
ftr-362	2649	18	,	,	PUNCT
ftr-362	2649	19	and	and	CCONJ
ftr-362	2649	20	the	the	DET
ftr-362	2649	21	statute	statute	NOUN
ftr-362	2649	22	authorizes	authorize	VERB
ftr-362	2649	23	regulations	regulation	NOUN
ftr-362	2649	24	requiring	require	VERB
ftr-362	2649	25	foreign	foreign	ADJ
ftr-362	2649	26	taxes	taxis	NOUN
ftr-362	2649	27	to	to	PART
ftr-362	2649	28	be	be	AUX
ftr-362	2649	29	treated	treat	VERB
ftr-362	2649	30	as	as	ADP
ftr-362	2649	31	expenses	expense	NOUN
ftr-362	2649	32	in	in	ADP
ftr-362	2649	33	determining	determine	VERB
ftr-362	2649	34	pre	pre	ADJ
ftr-362	2649	35	-	-	ADJ
ftr-362	2649	36	tax	tax	ADJ
ftr-362	2649	37	profit	profit	NOUN
ftr-362	2649	38	in	in	ADP
ftr-362	2649	39	appropriate	appropriate	ADJ
ftr-362	2649	40	cases	case	NOUN
ftr-362	2649	41	.	.	PUNCT
ftr-362	2650	1	any	any	DET
ftr-362	2650	2	state	state	NOUN
ftr-362	2650	3	or	or	CCONJ
ftr-362	2650	4	local	local	ADJ
ftr-362	2650	5	income	income	NOUN
ftr-362	2650	6	tax	tax	NOUN
ftr-362	2650	7	effect	effect	NOUN
ftr-362	2650	8	that	that	PRON
ftr-362	2650	9	is	be	AUX
ftr-362	2650	10	related	relate	VERB
ftr-362	2650	11	to	to	ADP
ftr-362	2650	12	a	a	DET
ftr-362	2650	13	696	696	NUM
ftr-362	2650	14	florida	florida	PROPN
ftr-362	2650	15	tax	tax	NOUN
ftr-362	2650	16	review	review	NOUN
ftr-362	2651	1	[	[	X
ftr-362	2651	2	vol	vol	NOUN
ftr-362	2651	3	.	.	PUNCT
ftr-362	2652	1	10:9	10:9	NUM
ftr-362	2652	2	federal	federal	ADJ
ftr-362	2652	3	income	income	NOUN
ftr-362	2652	4	tax	tax	NOUN
ftr-362	2652	5	effect	effect	NOUN
ftr-362	2652	6	is	be	AUX
ftr-362	2652	7	treated	treat	VERB
ftr-362	2652	8	in	in	ADP
ftr-362	2652	9	the	the	DET
ftr-362	2652	10	same	same	ADJ
ftr-362	2652	11	manner	manner	NOUN
ftr-362	2652	12	as	as	ADP
ftr-362	2652	13	a	a	DET
ftr-362	2652	14	federal	federal	ADJ
ftr-362	2652	15	income	income	NOUN
ftr-362	2652	16	tax	tax	NOUN
ftr-362	2652	17	effect	effect	NOUN
ftr-362	2652	18	.	.	PUNCT
ftr-362	2653	1	thus	thus	ADV
ftr-362	2653	2	,	,	PUNCT
ftr-362	2653	3	state	state	NOUN
ftr-362	2653	4	tax	tax	NOUN
ftr-362	2653	5	savings	saving	NOUN
ftr-362	2653	6	that	that	PRON
ftr-362	2653	7	piggy	piggy	NOUN
ftr-362	2653	8	-	-	PUNCT
ftr-362	2653	9	back	back	NOUN
ftr-362	2653	10	on	on	ADP
ftr-362	2653	11	federal	federal	ADJ
ftr-362	2653	12	income	income	NOUN
ftr-362	2653	13	tax	tax	NOUN
ftr-362	2653	14	savings	saving	NOUN
ftr-362	2653	15	can	can	AUX
ftr-362	2653	16	not	not	PART
ftr-362	2653	17	provide	provide	VERB
ftr-362	2653	18	either	either	CCONJ
ftr-362	2653	19	a	a	DET
ftr-362	2653	20	profit	profit	NOUN
ftr-362	2653	21	potential	potential	NOUN
ftr-362	2653	22	or	or	CCONJ
ftr-362	2653	23	a	a	DET
ftr-362	2653	24	business	business	NOUN
ftr-362	2653	25	purpose	purpose	NOUN
ftr-362	2653	26	.	.	PUNCT
ftr-362	2654	1	similarly	similarly	ADV
ftr-362	2654	2	,	,	PUNCT
ftr-362	2654	3	a	a	DET
ftr-362	2654	4	financial	financial	ADJ
ftr-362	2654	5	accounting	accounting	NOUN
ftr-362	2654	6	benefit	benefit	NOUN
ftr-362	2654	7	can	can	AUX
ftr-362	2654	8	not	not	PART
ftr-362	2654	9	satisfy	satisfy	VERB
ftr-362	2654	10	the	the	DET
ftr-362	2654	11	business	business	NOUN
ftr-362	2654	12	purpose	purpose	NOUN
ftr-362	2654	13	requirement	requirement	NOUN
ftr-362	2654	14	if	if	SCONJ
ftr-362	2654	15	the	the	DET
ftr-362	2654	16	financial	financial	ADJ
ftr-362	2654	17	accounting	accounting	NOUN
ftr-362	2654	18	benefit	benefit	NOUN
ftr-362	2654	19	originates	originate	NOUN
ftr-362	2654	20	in	in	ADP
ftr-362	2654	21	a	a	DET
ftr-362	2654	22	reduction	reduction	NOUN
ftr-362	2654	23	of	of	ADP
ftr-362	2654	24	federal	federal	ADJ
ftr-362	2654	25	income	income	NOUN
ftr-362	2654	26	tax	tax	NOUN
ftr-362	2654	27	.	.	PUNCT
ftr-362	2655	1	•	•	NUM
ftr-362	2655	2	do	do	AUX
ftr-362	2655	3	n’t	not	PART
ftr-362	2655	4	worry	worry	VERB
ftr-362	2655	5	,	,	PUNCT
ftr-362	2655	6	be	be	AUX
ftr-362	2655	7	happy	happy	ADJ
ftr-362	2655	8	!	!	PUNCT
ftr-362	2656	1	[	[	X
ftr-362	2656	2	?	?	X
ftr-362	2656	3	]	]	X
ftr-362	2656	4	—	—	PUNCT
ftr-362	2656	5	section	section	NOUN
ftr-362	2656	6	7701(o)(5)(b	7701(o)(5)(b	NUM
ftr-362	2656	7	)	)	PUNCT
ftr-362	2656	8	specifically	specifically	ADV
ftr-362	2656	9	provides	provide	VERB
ftr-362	2656	10	that	that	SCONJ
ftr-362	2656	11	the	the	DET
ftr-362	2656	12	statutory	statutory	ADJ
ftr-362	2656	13	modifications	modification	NOUN
ftr-362	2656	14	and	and	CCONJ
ftr-362	2656	15	clarifications	clarification	NOUN
ftr-362	2656	16	apply	apply	VERB
ftr-362	2656	17	to	to	ADP
ftr-362	2656	18	an	an	DET
ftr-362	2656	19	individual	individual	NOUN
ftr-362	2656	20	only	only	ADV
ftr-362	2656	21	with	with	ADP
ftr-362	2656	22	respect	respect	NOUN
ftr-362	2656	23	to	to	ADP
ftr-362	2656	24	“	"	PUNCT
ftr-362	2656	25	transactions	transaction	NOUN
ftr-362	2656	26	entered	enter	VERB
ftr-362	2656	27	into	into	ADP
ftr-362	2656	28	in	in	ADP
ftr-362	2656	29	connection	connection	NOUN
ftr-362	2656	30	with	with	ADP
ftr-362	2656	31	a	a	DET
ftr-362	2656	32	trade	trade	NOUN
ftr-362	2656	33	or	or	CCONJ
ftr-362	2656	34	business	business	NOUN
ftr-362	2656	35	or	or	CCONJ
ftr-362	2656	36	an	an	DET
ftr-362	2656	37	activity	activity	NOUN
ftr-362	2656	38	engaged	engage	VERB
ftr-362	2656	39	in	in	ADP
ftr-362	2656	40	for	for	ADP
ftr-362	2656	41	the	the	DET
ftr-362	2656	42	production	production	NOUN
ftr-362	2656	43	of	of	ADP
ftr-362	2656	44	income	income	NOUN
ftr-362	2656	45	.	.	PUNCT
ftr-362	2656	46	”	"	PUNCT
ftr-362	2657	1	(	(	PUNCT
ftr-362	2657	2	we	we	PRON
ftr-362	2657	3	wonder	wonder	VERB
ftr-362	2657	4	what	what	PRON
ftr-362	2657	5	else	else	ADV
ftr-362	2657	6	anybody	anybody	PRON
ftr-362	2657	7	would	would	AUX
ftr-362	2657	8	have	have	AUX
ftr-362	2657	9	thought	think	VERB
ftr-362	2657	10	they	they	PRON
ftr-362	2657	11	might	might	AUX
ftr-362	2657	12	apply	apply	VERB
ftr-362	2657	13	to	to	ADP
ftr-362	2657	14	?	?	PUNCT
ftr-362	2658	1	the	the	DET
ftr-362	2658	2	home	home	NOUN
ftr-362	2658	3	mortgage	mortgage	NOUN
ftr-362	2658	4	interest	interest	NOUN
ftr-362	2658	5	deduction	deduction	NOUN
ftr-362	2658	6	?	?	PUNCT
ftr-362	2659	1	charitable	charitable	ADJ
ftr-362	2659	2	contributions	contribution	NOUN
ftr-362	2659	3	of	of	ADP
ftr-362	2659	4	appreciated	appreciated	ADJ
ftr-362	2659	5	property	property	NOUN
ftr-362	2659	6	?	?	PUNCT
ftr-362	2660	1	how	how	SCONJ
ftr-362	2660	2	about	about	ADP
ftr-362	2660	3	a	a	DET
ftr-362	2660	4	son	son	NOUN
ftr-362	2660	5	of	of	ADP
ftr-362	2660	6	boss	boss	NOUN
ftr-362	2660	7	transaction	transaction	NOUN
ftr-362	2660	8	where	where	SCONJ
ftr-362	2660	9	there	there	PRON
ftr-362	2660	10	is	be	VERB
ftr-362	2660	11	no	no	DET
ftr-362	2660	12	possibility	possibility	NOUN
ftr-362	2660	13	for	for	ADP
ftr-362	2660	14	profit	profit	NOUN
ftr-362	2660	15	?	?	PUNCT
ftr-362	2660	16	)	)	PUNCT
ftr-362	2660	17	more	more	ADV
ftr-362	2660	18	importantly	importantly	ADV
ftr-362	2660	19	,	,	PUNCT
ftr-362	2660	20	according	accord	VERB
ftr-362	2660	21	to	to	ADP
ftr-362	2660	22	staff	staff	NOUN
ftr-362	2660	23	of	of	ADP
ftr-362	2660	24	the	the	DET
ftr-362	2660	25	joint	joint	ADJ
ftr-362	2660	26	committee	committee	NOUN
ftr-362	2660	27	on	on	ADP
ftr-362	2660	28	taxation	taxation	NOUN
ftr-362	2660	29	,	,	PUNCT
ftr-362	2660	30	technical	technical	ADJ
ftr-362	2660	31	explanation	explanation	NOUN
ftr-362	2660	32	of	of	ADP
ftr-362	2660	33	the	the	DET
ftr-362	2660	34	revenue	revenue	NOUN
ftr-362	2660	35	provisions	provision	NOUN
ftr-362	2660	36	of	of	ADP
ftr-362	2660	37	the	the	DET
ftr-362	2660	38	“	"	PUNCT
ftr-362	2660	39	reconciliation	reconciliation	NOUN
ftr-362	2660	40	act	act	NOUN
ftr-362	2660	41	of	of	ADP
ftr-362	2660	42	2010	2010	NUM
ftr-362	2660	43	,	,	PUNCT
ftr-362	2660	44	”	"	PUNCT
ftr-362	2660	45	as	as	SCONJ
ftr-362	2660	46	amended	amend	VERB
ftr-362	2660	47	,	,	PUNCT
ftr-362	2660	48	in	in	ADP
ftr-362	2660	49	combination	combination	NOUN
ftr-362	2660	50	with	with	ADP
ftr-362	2660	51	the	the	DET
ftr-362	2660	52	“	"	PUNCT
ftr-362	2660	53	patient	patient	ADJ
ftr-362	2660	54	protection	protection	NOUN
ftr-362	2660	55	and	and	CCONJ
ftr-362	2660	56	affordable	affordable	ADJ
ftr-362	2660	57	care	care	NOUN
ftr-362	2660	58	act	act	PROPN
ftr-362	2660	59	,	,	PUNCT
ftr-362	2660	60	”	"	PUNCT
ftr-362	2660	61	152	152	NUM
ftr-362	2660	62	-	-	SYM
ftr-362	2660	63	153	153	NUM
ftr-362	2660	64	(	(	PUNCT
ftr-362	2660	65	jcx-18	jcx-18	NOUN
ftr-362	2660	66	-	-	PUNCT
ftr-362	2660	67	10	10	NUM
ftr-362	2660	68	3/21/10	3/21/10	NUM
ftr-362	2660	69	)	)	PUNCT
ftr-362	2660	70	,	,	PUNCT
ftr-362	2660	71	“	"	PUNCT
ftr-362	2660	72	[	[	X
ftr-362	2660	73	t]he	t]he	ADJ
ftr-362	2660	74	provision	provision	NOUN
ftr-362	2660	75	is	be	AUX
ftr-362	2660	76	not	not	PART
ftr-362	2660	77	intended	intend	VERB
ftr-362	2660	78	to	to	PART
ftr-362	2660	79	alter	alter	VERB
ftr-362	2660	80	the	the	DET
ftr-362	2660	81	tax	tax	NOUN
ftr-362	2660	82	treatment	treatment	NOUN
ftr-362	2660	83	of	of	ADP
ftr-362	2660	84	certain	certain	ADJ
ftr-362	2660	85	basic	basic	ADJ
ftr-362	2660	86	business	business	NOUN
ftr-362	2660	87	transactions	transaction	NOUN
ftr-362	2660	88	that	that	PRON
ftr-362	2660	89	,	,	PUNCT
ftr-362	2660	90	under	under	ADP
ftr-362	2660	91	longstanding	longstanding	ADJ
ftr-362	2660	92	judicial	judicial	ADJ
ftr-362	2660	93	and	and	CCONJ
ftr-362	2660	94	administrative	administrative	ADJ
ftr-362	2660	95	practice	practice	NOUN
ftr-362	2660	96	are	be	AUX
ftr-362	2660	97	respected	respect	VERB
ftr-362	2660	98	,	,	PUNCT
ftr-362	2660	99	merely	merely	ADV
ftr-362	2660	100	because	because	SCONJ
ftr-362	2660	101	the	the	DET
ftr-362	2660	102	choice	choice	NOUN
ftr-362	2660	103	between	between	ADP
ftr-362	2660	104	meaningful	meaningful	ADJ
ftr-362	2660	105	economic	economic	ADJ
ftr-362	2660	106	alternatives	alternative	NOUN
ftr-362	2660	107	is	be	AUX
ftr-362	2660	108	largely	largely	ADV
ftr-362	2660	109	or	or	CCONJ
ftr-362	2660	110	entirely	entirely	ADV
ftr-362	2660	111	based	base	VERB
ftr-362	2660	112	on	on	ADP
ftr-362	2660	113	comparative	comparative	ADJ
ftr-362	2660	114	tax	tax	NOUN
ftr-362	2660	115	advantages	advantage	NOUN
ftr-362	2660	116	.	.	PUNCT
ftr-362	2660	117	”	"	PUNCT
ftr-362	2661	1	the	the	DET
ftr-362	2661	2	list	list	NOUN
ftr-362	2661	3	of	of	ADP
ftr-362	2661	4	transactions	transaction	NOUN
ftr-362	2661	5	and	and	CCONJ
ftr-362	2661	6	decisions	decision	NOUN
ftr-362	2661	7	intended	intend	VERB
ftr-362	2661	8	to	to	PART
ftr-362	2661	9	be	be	AUX
ftr-362	2661	10	immunized	immunize	VERB
ftr-362	2661	11	for	for	ADP
ftr-362	2661	12	the	the	DET
ftr-362	2661	13	application	application	NOUN
ftr-362	2661	14	of	of	ADP
ftr-362	2661	15	the	the	DET
ftr-362	2661	16	economic	economic	ADJ
ftr-362	2661	17	substance	substance	NOUN
ftr-362	2661	18	doctrine	doctrine	NOUN
ftr-362	2661	19	includes	include	VERB
ftr-362	2661	20	:	:	PUNCT
ftr-362	2661	21	(	(	PUNCT
ftr-362	2661	22	1	1	X
ftr-362	2661	23	)	)	PUNCT
ftr-362	2661	24	the	the	DET
ftr-362	2661	25	choice	choice	NOUN
ftr-362	2661	26	between	between	ADP
ftr-362	2661	27	capitalizing	capitalize	VERB
ftr-362	2661	28	a	a	DET
ftr-362	2661	29	business	business	NOUN
ftr-362	2661	30	enterprise	enterprise	NOUN
ftr-362	2661	31	with	with	ADP
ftr-362	2661	32	debt	debt	NOUN
ftr-362	2661	33	or	or	CCONJ
ftr-362	2661	34	equity	equity	NOUN
ftr-362	2661	35	;	;	PUNCT
ftr-362	2661	36	(	(	PUNCT
ftr-362	2661	37	2	2	X
ftr-362	2661	38	)	)	PUNCT
ftr-362	2661	39	a	a	DET
ftr-362	2661	40	u.s	u.s	PROPN
ftr-362	2661	41	.	.	PROPN
ftr-362	2661	42	person	person	PROPN
ftr-362	2661	43	’s	’s	PART
ftr-362	2661	44	choice	choice	NOUN
ftr-362	2661	45	between	between	ADP
ftr-362	2661	46	utilizing	utilize	VERB
ftr-362	2661	47	a	a	DET
ftr-362	2661	48	foreign	foreign	ADJ
ftr-362	2661	49	corporation	corporation	NOUN
ftr-362	2661	50	or	or	CCONJ
ftr-362	2661	51	a	a	DET
ftr-362	2661	52	domestic	domestic	ADJ
ftr-362	2661	53	corporation	corporation	NOUN
ftr-362	2661	54	to	to	PART
ftr-362	2661	55	make	make	VERB
ftr-362	2661	56	a	a	DET
ftr-362	2661	57	foreign	foreign	ADJ
ftr-362	2661	58	investment	investment	NOUN
ftr-362	2661	59	;	;	PUNCT
ftr-362	2661	60	(	(	PUNCT
ftr-362	2661	61	3	3	X
ftr-362	2661	62	)	)	PUNCT
ftr-362	2661	63	the	the	DET
ftr-362	2661	64	choice	choice	NOUN
ftr-362	2661	65	to	to	PART
ftr-362	2661	66	enter	enter	VERB
ftr-362	2661	67	a	a	DET
ftr-362	2661	68	transaction	transaction	NOUN
ftr-362	2661	69	or	or	CCONJ
ftr-362	2661	70	series	series	NOUN
ftr-362	2661	71	of	of	ADP
ftr-362	2661	72	transactions	transaction	NOUN
ftr-362	2661	73	that	that	PRON
ftr-362	2661	74	constitute	constitute	VERB
ftr-362	2661	75	a	a	DET
ftr-362	2661	76	corporate	corporate	ADJ
ftr-362	2661	77	organization	organization	NOUN
ftr-362	2661	78	or	or	CCONJ
ftr-362	2661	79	reorganization	reorganization	NOUN
ftr-362	2661	80	under	under	ADP
ftr-362	2661	81	subchapter	subchapter	NOUN
ftr-362	2661	82	c	c	NOUN
ftr-362	2661	83	;	;	PUNCT
ftr-362	2661	84	and	and	CCONJ
ftr-362	2661	85	(	(	PUNCT
ftr-362	2661	86	4	4	X
ftr-362	2661	87	)	)	PUNCT
ftr-362	2661	88	the	the	DET
ftr-362	2661	89	choice	choice	NOUN
ftr-362	2661	90	to	to	PART
ftr-362	2661	91	utilize	utilize	VERB
ftr-362	2661	92	a	a	DET
ftr-362	2661	93	related	relate	VERB
ftr-362	2661	94	-	-	PUNCT
ftr-362	2661	95	party	party	NOUN
ftr-362	2661	96	entity	entity	NOUN
ftr-362	2661	97	in	in	ADP
ftr-362	2661	98	a	a	DET
ftr-362	2661	99	transaction	transaction	NOUN
ftr-362	2661	100	,	,	PUNCT
ftr-362	2661	101	provided	provide	VERB
ftr-362	2661	102	that	that	SCONJ
ftr-362	2661	103	the	the	DET
ftr-362	2661	104	arm	arm	NOUN
ftr-362	2661	105	’s	’s	PART
ftr-362	2661	106	length	length	NOUN
ftr-362	2661	107	standard	standard	NOUN
ftr-362	2661	108	of	of	ADP
ftr-362	2661	109	section	section	NOUN
ftr-362	2661	110	482	482	NUM
ftr-362	2661	111	and	and	CCONJ
ftr-362	2661	112	other	other	ADJ
ftr-362	2661	113	applicable	applicable	ADJ
ftr-362	2661	114	concepts	concept	NOUN
ftr-362	2661	115	are	be	AUX
ftr-362	2661	116	satisfied	satisfied	ADJ
ftr-362	2661	117	.	.	PUNCT
ftr-362	2662	1	•	•	NUM
ftr-362	2662	2	leasing	leasing	NOUN
ftr-362	2662	3	transactions	transaction	NOUN
ftr-362	2662	4	will	will	AUX
ftr-362	2662	5	continue	continue	VERB
ftr-362	2662	6	to	to	PART
ftr-362	2662	7	be	be	AUX
ftr-362	2662	8	scrutinized	scrutinize	VERB
ftr-362	2662	9	based	base	VERB
ftr-362	2662	10	on	on	ADP
ftr-362	2662	11	all	all	PRON
ftr-362	2662	12	of	of	ADP
ftr-362	2662	13	the	the	DET
ftr-362	2662	14	facts	fact	NOUN
ftr-362	2662	15	and	and	CCONJ
ftr-362	2662	16	circumstances	circumstance	NOUN
ftr-362	2662	17	.	.	PUNCT
ftr-362	2663	1	•	•	NUM
ftr-362	2663	2	jettisoned	jettison	VERB
ftr-362	2663	3	along	along	ADP
ftr-362	2663	4	the	the	DET
ftr-362	2663	5	way	way	NOUN
ftr-362	2663	6	—	—	PUNCT
ftr-362	2663	7	many	many	ADJ
ftr-362	2663	8	earlier	early	ADJ
ftr-362	2663	9	versions	version	NOUN
ftr-362	2663	10	of	of	ADP
ftr-362	2663	11	the	the	DET
ftr-362	2663	12	codification	codification	NOUN
ftr-362	2663	13	of	of	ADP
ftr-362	2663	14	economic	economic	ADJ
ftr-362	2663	15	substance	substance	NOUN
ftr-362	2663	16	doctrine	doctrine	NOUN
ftr-362	2663	17	,	,	PUNCT
ftr-362	2663	18	some	some	PRON
ftr-362	2663	19	of	of	ADP
ftr-362	2663	20	which	which	PRON
ftr-362	2663	21	were	be	AUX
ftr-362	2663	22	adopted	adopt	VERB
ftr-362	2663	23	by	by	ADP
ftr-362	2663	24	the	the	DET
ftr-362	2663	25	house	house	NOUN
ftr-362	2663	26	,	,	PUNCT
ftr-362	2663	27	also	also	ADV
ftr-362	2663	28	provided	provide	VERB
ftr-362	2663	29	special	special	ADJ
ftr-362	2663	30	rules	rule	NOUN
ftr-362	2663	31	for	for	ADP
ftr-362	2663	32	applying	apply	VERB
ftr-362	2663	33	what	what	PRON
ftr-362	2663	34	was	be	AUX
ftr-362	2663	35	essentially	essentially	ADV
ftr-362	2663	36	a	a	DET
ftr-362	2663	37	per	per	X
ftr-362	2663	38	se	se	X
ftr-362	2663	39	lack	lack	NOUN
ftr-362	2663	40	of	of	ADP
ftr-362	2663	41	economic	economic	ADJ
ftr-362	2663	42	substance	substance	NOUN
ftr-362	2663	43	in	in	ADP
ftr-362	2663	44	transactions	transaction	NOUN
ftr-362	2663	45	with	with	ADP
ftr-362	2663	46	tax	tax	NOUN
ftr-362	2663	47	indifferent	indifferent	ADJ
ftr-362	2663	48	parties	party	NOUN
ftr-362	2663	49	that	that	PRON
ftr-362	2663	50	involved	involve	VERB
ftr-362	2663	51	financing	financing	NOUN
ftr-362	2663	52	,	,	PUNCT
ftr-362	2663	53	and	and	CCONJ
ftr-362	2663	54	artificial	artificial	ADJ
ftr-362	2663	55	income	income	NOUN
ftr-362	2663	56	and	and	CCONJ
ftr-362	2663	57	basis	basis	NOUN
ftr-362	2663	58	shifting	shift	VERB
ftr-362	2663	59	.	.	PUNCT
ftr-362	2664	1	see	see	VERB
ftr-362	2664	2	,	,	PUNCT
ftr-362	2664	3	e.g.	e.g.	ADV
ftr-362	2664	4	,	,	PUNCT
ftr-362	2664	5	h.r	h.r	PROPN
ftr-362	2664	6	.	.	PROPN
ftr-362	2664	7	2345	2345	NUM
ftr-362	2664	8	,	,	PUNCT
ftr-362	2664	9	110th	110th	ADJ
ftr-362	2664	10	cong	cong	NOUN
ftr-362	2664	11	,	,	PUNCT
ftr-362	2664	12	1st	1st	ADJ
ftr-362	2664	13	sess	sess	NOUN
ftr-362	2664	14	.	.	PUNCT
ftr-362	2665	1	(	(	PUNCT
ftr-362	2665	2	2007	2007	NUM
ftr-362	2665	3	)	)	PUNCT
ftr-362	2665	4	;	;	PUNCT
ftr-362	2665	5	h.r	h.r	PROPN
ftr-362	2665	6	.	.	PROPN
ftr-362	2665	7	2	2	NUM
ftr-362	2665	8	,	,	PUNCT
ftr-362	2665	9	108th	108th	ADJ
ftr-362	2665	10	cong	cong	NOUN
ftr-362	2665	11	.	.	PUNCT
ftr-362	2665	12	,	,	PUNCT
ftr-362	2665	13	1st	1st	ADJ
ftr-362	2665	14	sess	sess	NOUN
ftr-362	2665	15	.	.	PUNCT
ftr-362	2666	1	(	(	PUNCT
ftr-362	2666	2	2003	2003	NUM
ftr-362	2666	3	)	)	PUNCT
ftr-362	2666	4	.	.	PUNCT
ftr-362	2667	1	these	these	DET
ftr-362	2667	2	rules	rule	NOUN
ftr-362	2667	3	did	do	AUX
ftr-362	2667	4	not	not	PART
ftr-362	2667	5	make	make	VERB
ftr-362	2667	6	it	it	PRON
ftr-362	2667	7	into	into	ADP
ftr-362	2667	8	the	the	DET
ftr-362	2667	9	enacted	enact	VERB
ftr-362	2667	10	version	version	NOUN
ftr-362	2667	11	.	.	PUNCT
ftr-362	2668	1	special	special	ADJ
ftr-362	2668	2	statutory	statutory	ADJ
ftr-362	2668	3	rules	rule	NOUN
ftr-362	2668	4	for	for	ADP
ftr-362	2668	5	determining	determine	VERB
ftr-362	2668	6	the	the	DET
ftr-362	2668	7	profitability	profitability	NOUN
ftr-362	2668	8	of	of	ADP
ftr-362	2668	9	leasing	leasing	NOUN
ftr-362	2668	10	transactions	transaction	NOUN
ftr-362	2668	11	also	also	ADV
ftr-362	2668	12	did	do	AUX
ftr-362	2668	13	not	not	PART
ftr-362	2668	14	find	find	VERB
ftr-362	2668	15	their	their	PRON
ftr-362	2668	16	way	way	NOUN
ftr-362	2668	17	into	into	ADP
ftr-362	2668	18	the	the	DET
ftr-362	2668	19	final	final	ADJ
ftr-362	2668	20	statutory	statutory	ADJ
ftr-362	2668	21	enactment	enactment	NOUN
ftr-362	2668	22	.	.	PUNCT
ftr-362	2669	1	2011	2011	NUM
ftr-362	2669	2	]	]	PUNCT
ftr-362	2669	3	recent	recent	ADJ
ftr-362	2669	4	developments	development	NOUN
ftr-362	2669	5	in	in	ADP
ftr-362	2669	6	federal	federal	ADJ
ftr-362	2669	7	income	income	NOUN
ftr-362	2669	8	taxation	taxation	NOUN
ftr-362	2669	9	697	697	NUM
ftr-362	2669	10	•	•	NOUN
ftr-362	2669	11	penalties	penalty	NOUN
ftr-362	2669	12	,	,	PUNCT
ftr-362	2669	13	oh	oh	INTJ
ftr-362	2669	14	what	what	DET
ftr-362	2669	15	penalties	penalty	NOUN
ftr-362	2669	16	!	!	PUNCT
ftr-362	2670	1	—	—	PUNCT
ftr-362	2670	2	new	new	ADJ
ftr-362	2670	3	§	§	PROPN
ftr-362	2670	4	§	§	PROPN
ftr-362	2670	5	6662(b)(6	6662(b)(6	NUM
ftr-362	2670	6	)	)	PUNCT
ftr-362	2670	7	,	,	PUNCT
ftr-362	2670	8	in	in	ADP
ftr-362	2670	9	conjunction	conjunction	NOUN
ftr-362	2670	10	with	with	ADP
ftr-362	2670	11	new	new	ADJ
ftr-362	2670	12	§	§	PROPN
ftr-362	2670	13	6664(c)(2	6664(c)(2	NOUN
ftr-362	2670	14	)	)	PUNCT
ftr-362	2670	15	,	,	PUNCT
ftr-362	2670	16	imposes	impose	VERB
ftr-362	2670	17	a	a	DET
ftr-362	2670	18	strict	strict	ADJ
ftr-362	2670	19	liability	liability	NOUN
ftr-362	2670	20	20	20	NUM
ftr-362	2670	21	percent	percent	NOUN
ftr-362	2670	22	penalty	penalty	NOUN
ftr-362	2670	23	for	for	ADP
ftr-362	2670	24	an	an	DET
ftr-362	2670	25	underpayment	underpayment	ADJ
ftr-362	2670	26	attributable	attributable	ADJ
ftr-362	2670	27	to	to	ADP
ftr-362	2670	28	any	any	DET
ftr-362	2670	29	disallowance	disallowance	NOUN
ftr-362	2670	30	of	of	ADP
ftr-362	2670	31	claimed	claim	VERB
ftr-362	2670	32	tax	tax	NOUN
ftr-362	2670	33	benefits	benefit	NOUN
ftr-362	2670	34	by	by	ADP
ftr-362	2670	35	reason	reason	NOUN
ftr-362	2670	36	of	of	ADP
ftr-362	2670	37	a	a	DET
ftr-362	2670	38	transaction	transaction	NOUN
ftr-362	2670	39	lacking	lack	VERB
ftr-362	2670	40	economic	economic	ADJ
ftr-362	2670	41	substance	substance	NOUN
ftr-362	2670	42	,	,	PUNCT
ftr-362	2670	43	within	within	ADP
ftr-362	2670	44	the	the	DET
ftr-362	2670	45	meaning	meaning	NOUN
ftr-362	2670	46	of	of	ADP
ftr-362	2670	47	new	new	ADJ
ftr-362	2670	48	§	§	PROPN
ftr-362	2670	49	7701(o	7701(o	NUM
ftr-362	2670	50	)	)	PUNCT
ftr-362	2670	51	,	,	PUNCT
ftr-362	2670	52	“	"	PUNCT
ftr-362	2670	53	or	or	CCONJ
ftr-362	2670	54	failing	fail	VERB
ftr-362	2670	55	to	to	PART
ftr-362	2670	56	meet	meet	VERB
ftr-362	2670	57	the	the	DET
ftr-362	2670	58	requirements	requirement	NOUN
ftr-362	2670	59	of	of	ADP
ftr-362	2670	60	any	any	DET
ftr-362	2670	61	similar	similar	ADJ
ftr-362	2670	62	rule	rule	NOUN
ftr-362	2670	63	of	of	ADP
ftr-362	2670	64	law	law	NOUN
ftr-362	2670	65	.	.	PUNCT
ftr-362	2670	66	”	"	PUNCT
ftr-362	2671	1	(	(	PUNCT
ftr-362	2671	2	does	do	AUX
ftr-362	2671	3	that	that	PRON
ftr-362	2671	4	extend	extend	VERB
ftr-362	2671	5	to	to	ADP
ftr-362	2671	6	substance	substance	NOUN
ftr-362	2671	7	versus	versus	ADP
ftr-362	2671	8	form	form	NOUN
ftr-362	2671	9	in	in	ADP
ftr-362	2671	10	a	a	DET
ftr-362	2671	11	silo	silo	NOUN
ftr-362	2671	12	?	?	PUNCT
ftr-362	2672	1	how	how	SCONJ
ftr-362	2672	2	about	about	ADP
ftr-362	2672	3	business	business	NOUN
ftr-362	2672	4	purpose	purpose	NOUN
ftr-362	2672	5	in	in	ADP
ftr-362	2672	6	a	a	DET
ftr-362	2672	7	purported	purport	VERB
ftr-362	2672	8	tax	tax	NOUN
ftr-362	2672	9	-	-	PUNCT
ftr-362	2672	10	free	free	ADJ
ftr-362	2672	11	reorganization	reorganization	NOUN
ftr-362	2672	12	?	?	PUNCT
ftr-362	2672	13	)	)	PUNCT
ftr-362	2673	1	the	the	DET
ftr-362	2673	2	penalty	penalty	NOUN
ftr-362	2673	3	is	be	AUX
ftr-362	2673	4	increased	increase	VERB
ftr-362	2673	5	to	to	ADP
ftr-362	2673	6	40	40	NUM
ftr-362	2673	7	percent	percent	NOUN
ftr-362	2673	8	if	if	SCONJ
ftr-362	2673	9	the	the	DET
ftr-362	2673	10	taxpayer	taxpayer	NOUN
ftr-362	2673	11	does	do	AUX
ftr-362	2673	12	not	not	PART
ftr-362	2673	13	adequately	adequately	ADV
ftr-362	2673	14	disclose	disclose	VERB
ftr-362	2673	15	the	the	DET
ftr-362	2673	16	relevant	relevant	ADJ
ftr-362	2673	17	facts	fact	NOUN
ftr-362	2673	18	on	on	ADP
ftr-362	2673	19	the	the	DET
ftr-362	2673	20	original	original	ADJ
ftr-362	2673	21	return	return	NOUN
ftr-362	2673	22	or	or	CCONJ
ftr-362	2673	23	an	an	DET
ftr-362	2673	24	amended	amend	VERB
ftr-362	2673	25	return	return	NOUN
ftr-362	2673	26	filed	file	VERB
ftr-362	2673	27	before	before	SCONJ
ftr-362	2673	28	the	the	DET
ftr-362	2673	29	taxpayer	taxpayer	NOUN
ftr-362	2673	30	has	have	AUX
ftr-362	2673	31	been	be	AUX
ftr-362	2673	32	contacted	contact	VERB
ftr-362	2673	33	for	for	ADP
ftr-362	2673	34	audit	audit	NOUN
ftr-362	2673	35	—	—	PUNCT
ftr-362	2673	36	an	an	DET
ftr-362	2673	37	amended	amend	VERB
ftr-362	2673	38	return	return	NOUN
ftr-362	2673	39	filed	file	VERB
ftr-362	2673	40	after	after	SCONJ
ftr-362	2673	41	the	the	DET
ftr-362	2673	42	initial	initial	ADJ
ftr-362	2673	43	contact	contact	NOUN
ftr-362	2673	44	can	can	AUX
ftr-362	2673	45	not	not	PART
ftr-362	2673	46	cure	cure	VERB
ftr-362	2673	47	original	original	ADJ
ftr-362	2673	48	sin	sin	NOUN
ftr-362	2673	49	.	.	PUNCT
ftr-362	2674	1	i.r.c	i.r.c	NOUN
ftr-362	2674	2	.	.	PUNCT
ftr-362	2675	1	§	§	PROPN
ftr-362	2675	2	6664(i	6664(i	PROPN
ftr-362	2675	3	)	)	PUNCT
ftr-362	2675	4	.	.	PUNCT
ftr-362	2676	1	because	because	SCONJ
ftr-362	2676	2	the	the	DET
ftr-362	2676	3	§	§	PROPN
ftr-362	2676	4	6664(c	6664(c	NOUN
ftr-362	2676	5	)	)	PUNCT
ftr-362	2676	6	“	"	PUNCT
ftr-362	2676	7	reasonable	reasonable	ADJ
ftr-362	2676	8	cause	cause	NOUN
ftr-362	2676	9	”	"	PUNCT
ftr-362	2676	10	exception	exception	NOUN
ftr-362	2676	11	is	be	AUX
ftr-362	2676	12	unavailable	unavailable	ADJ
ftr-362	2676	13	,	,	PUNCT
ftr-362	2676	14	outside	outside	ADV
ftr-362	2676	15	(	(	PUNCT
ftr-362	2676	16	or	or	CCONJ
ftr-362	2676	17	in	in	ADP
ftr-362	2676	18	-	-	PUNCT
ftr-362	2676	19	house	house	NOUN
ftr-362	2676	20	)	)	PUNCT
ftr-362	2676	21	analysis	analysis	NOUN
ftr-362	2676	22	and	and	CCONJ
ftr-362	2676	23	opinions	opinion	NOUN
ftr-362	2676	24	of	of	ADP
ftr-362	2676	25	counsel	counsel	NOUN
ftr-362	2676	26	or	or	CCONJ
ftr-362	2676	27	other	other	ADJ
ftr-362	2676	28	tax	tax	NOUN
ftr-362	2676	29	advisors	advisor	NOUN
ftr-362	2676	30	will	will	AUX
ftr-362	2676	31	not	not	PART
ftr-362	2676	32	insulate	insulate	VERB
ftr-362	2676	33	a	a	DET
ftr-362	2676	34	taxpayer	taxpayer	NOUN
ftr-362	2676	35	from	from	ADP
ftr-362	2676	36	the	the	DET
ftr-362	2676	37	penalty	penalty	NOUN
ftr-362	2676	38	if	if	SCONJ
ftr-362	2676	39	a	a	DET
ftr-362	2676	40	transaction	transaction	NOUN
ftr-362	2676	41	is	be	AUX
ftr-362	2676	42	found	find	VERB
ftr-362	2676	43	to	to	PART
ftr-362	2676	44	lack	lack	VERB
ftr-362	2676	45	economic	economic	ADJ
ftr-362	2676	46	substance	substance	NOUN
ftr-362	2676	47	.	.	PUNCT
ftr-362	2677	1	likewise	likewise	ADV
ftr-362	2677	2	,	,	PUNCT
ftr-362	2677	3	new	new	ADJ
ftr-362	2677	4	§	§	PROPN
ftr-362	2677	5	6664(d)(2	6664(d)(2	NUM
ftr-362	2677	6	)	)	PUNCT
ftr-362	2677	7	precludes	preclude	VERB
ftr-362	2677	8	a	a	DET
ftr-362	2677	9	reasonable	reasonable	ADJ
ftr-362	2677	10	cause	cause	NOUN
ftr-362	2677	11	defense	defense	NOUN
ftr-362	2677	12	to	to	ADP
ftr-362	2677	13	imposition	imposition	NOUN
ftr-362	2677	14	of	of	ADP
ftr-362	2677	15	the	the	DET
ftr-362	2677	16	§	§	PROPN
ftr-362	2677	17	6662a	6662a	NUM
ftr-362	2677	18	reportable	reportable	ADJ
ftr-362	2677	19	transaction	transaction	NOUN
ftr-362	2677	20	understatement	understatement	NOUN
ftr-362	2677	21	penalty	penalty	NOUN
ftr-362	2677	22	for	for	ADP
ftr-362	2677	23	a	a	DET
ftr-362	2677	24	transaction	transaction	NOUN
ftr-362	2677	25	that	that	PRON
ftr-362	2677	26	lacks	lack	VERB
ftr-362	2677	27	economic	economic	ADJ
ftr-362	2677	28	substance	substance	NOUN
ftr-362	2677	29	.	.	PUNCT
ftr-362	2678	1	(	(	PUNCT
ftr-362	2678	2	section	section	NOUN
ftr-362	2678	3	6662a(e)(2	6662a(e)(2	NUM
ftr-362	2678	4	)	)	PUNCT
ftr-362	2678	5	has	have	AUX
ftr-362	2678	6	been	be	AUX
ftr-362	2678	7	amended	amend	VERB
ftr-362	2678	8	to	to	PART
ftr-362	2678	9	provide	provide	VERB
ftr-362	2678	10	that	that	SCONJ
ftr-362	2678	11	the	the	DET
ftr-362	2678	12	§	§	PROPN
ftr-362	2678	13	6662a	6662a	PROPN
ftr-362	2678	14	penalty	penalty	NOUN
ftr-362	2678	15	with	with	ADP
ftr-362	2678	16	respect	respect	NOUN
ftr-362	2678	17	to	to	ADP
ftr-362	2678	18	a	a	DET
ftr-362	2678	19	reportable	reportable	ADJ
ftr-362	2678	20	transaction	transaction	NOUN
ftr-362	2678	21	understatement	understatement	NOUN
ftr-362	2678	22	does	do	AUX
ftr-362	2678	23	not	not	PART
ftr-362	2678	24	apply	apply	VERB
ftr-362	2678	25	to	to	ADP
ftr-362	2678	26	a	a	DET
ftr-362	2678	27	transaction	transaction	NOUN
ftr-362	2678	28	that	that	PRON
ftr-362	2678	29	lacks	lack	VERB
ftr-362	2678	30	economic	economic	ADJ
ftr-362	2678	31	substance	substance	NOUN
ftr-362	2678	32	if	if	SCONJ
ftr-362	2678	33	a	a	DET
ftr-362	2678	34	40	40	NUM
ftr-362	2678	35	percent	percent	NOUN
ftr-362	2678	36	penalty	penalty	NOUN
ftr-362	2678	37	is	be	AUX
ftr-362	2678	38	imposed	impose	VERB
ftr-362	2678	39	under	under	ADP
ftr-362	2678	40	§	§	PROPN
ftr-362	2678	41	6662(i	6662(i	NOUN
ftr-362	2678	42	)	)	PUNCT
ftr-362	2678	43	)	)	PUNCT
ftr-362	2678	44	.	.	PUNCT
ftr-362	2679	1	a	a	DET
ftr-362	2679	2	similar	similar	ADJ
ftr-362	2679	3	no	no	PRON
ftr-362	2679	4	-	-	PUNCT
ftr-362	2679	5	fault	fault	NOUN
ftr-362	2679	6	penalty	penalty	NOUN
ftr-362	2679	7	regime	regime	NOUN
ftr-362	2679	8	applies	apply	VERB
ftr-362	2679	9	to	to	ADP
ftr-362	2679	10	excessive	excessive	ADJ
ftr-362	2679	11	erroneous	erroneous	ADJ
ftr-362	2679	12	refund	refund	NOUN
ftr-362	2679	13	claims	claim	NOUN
ftr-362	2679	14	that	that	PRON
ftr-362	2679	15	are	be	AUX
ftr-362	2679	16	denied	deny	VERB
ftr-362	2679	17	on	on	ADP
ftr-362	2679	18	the	the	DET
ftr-362	2679	19	ground	ground	NOUN
ftr-362	2679	20	that	that	SCONJ
ftr-362	2679	21	the	the	DET
ftr-362	2679	22	transaction	transaction	NOUN
ftr-362	2679	23	on	on	ADP
ftr-362	2679	24	which	which	PRON
ftr-362	2679	25	the	the	DET
ftr-362	2679	26	refund	refund	NOUN
ftr-362	2679	27	claim	claim	NOUN
ftr-362	2679	28	was	be	AUX
ftr-362	2679	29	based	base	VERB
ftr-362	2679	30	lacked	lack	VERB
ftr-362	2679	31	economic	economic	ADJ
ftr-362	2679	32	substance	substance	NOUN
ftr-362	2679	33	.	.	PUNCT
ftr-362	2680	1	§	§	PROPN
ftr-362	2680	2	6676(c	6676(c	NUM
ftr-362	2680	3	)	)	PUNCT
ftr-362	2680	4	.	.	PUNCT
ftr-362	2681	1	however	however	ADV
ftr-362	2681	2	,	,	PUNCT
ftr-362	2681	3	under	under	ADP
ftr-362	2681	4	the	the	DET
ftr-362	2681	5	“	"	PUNCT
ftr-362	2681	6	every	every	DET
ftr-362	2681	7	dark	dark	ADJ
ftr-362	2681	8	cloud	cloud	NOUN
ftr-362	2681	9	has	have	AUX
ftr-362	2681	10	a	a	DET
ftr-362	2681	11	silver	silver	ADJ
ftr-362	2681	12	lining	lining	NOUN
ftr-362	2681	13	”	"	PUNCT
ftr-362	2681	14	maxim	maxim	NOUN
ftr-362	2681	15	,	,	PUNCT
ftr-362	2681	16	the	the	DET
ftr-362	2681	17	§	§	PROPN
ftr-362	2681	18	§	§	PROPN
ftr-362	2681	19	6662(b)(6	6662(b)(6	NUM
ftr-362	2681	20	)	)	PUNCT
ftr-362	2681	21	and	and	CCONJ
ftr-362	2681	22	6664(c)(2	6664(c)(2	NOUN
ftr-362	2681	23	)	)	PUNCT
ftr-362	2681	24	penalty	penalty	NOUN
ftr-362	2681	25	regime	regime	NOUN
ftr-362	2681	26	does	do	AUX
ftr-362	2681	27	not	not	PART
ftr-362	2681	28	apply	apply	VERB
ftr-362	2681	29	to	to	ADP
ftr-362	2681	30	any	any	DET
ftr-362	2681	31	portion	portion	NOUN
ftr-362	2681	32	of	of	ADP
ftr-362	2681	33	an	an	DET
ftr-362	2681	34	underpayment	underpayment	NOUN
ftr-362	2681	35	on	on	ADP
ftr-362	2681	36	which	which	PRON
ftr-362	2681	37	the	the	DET
ftr-362	2681	38	§	§	PROPN
ftr-362	2681	39	6663	6663	NUM
ftr-362	2681	40	fraud	fraud	NOUN
ftr-362	2681	41	penalty	penalty	NOUN
ftr-362	2681	42	is	be	AUX
ftr-362	2681	43	imposed	impose	VERB
ftr-362	2681	44	.	.	PUNCT
ftr-362	2682	1	•	•	NUM
ftr-362	2682	2	effective	effective	ADJ
ftr-362	2682	3	date	date	NOUN
ftr-362	2682	4	—	—	PUNCT
ftr-362	2682	5	section	section	NOUN
ftr-362	2682	6	7701(o	7701(o	NUM
ftr-362	2682	7	)	)	PUNCT
ftr-362	2682	8	and	and	CCONJ
ftr-362	2682	9	the	the	DET
ftr-362	2682	10	revised	revise	VERB
ftr-362	2682	11	penalty	penalty	NOUN
ftr-362	2682	12	rules	rule	NOUN
ftr-362	2682	13	applies	apply	VERB
ftr-362	2682	14	to	to	ADP
ftr-362	2682	15	transactions	transaction	NOUN
ftr-362	2682	16	entered	enter	VERB
ftr-362	2682	17	into	into	ADP
ftr-362	2682	18	after	after	ADP
ftr-362	2682	19	the	the	DET
ftr-362	2682	20	date	date	NOUN
ftr-362	2682	21	of	of	ADP
ftr-362	2682	22	enactment	enactment	NOUN
ftr-362	2682	23	and	and	CCONJ
ftr-362	2682	24	to	to	ADP
ftr-362	2682	25	underpayments	underpayment	NOUN
ftr-362	2682	26	,	,	PUNCT
ftr-362	2682	27	understatements	understatement	NOUN
ftr-362	2682	28	,	,	PUNCT
ftr-362	2682	29	and	and	CCONJ
ftr-362	2682	30	refunds	refund	NOUN
ftr-362	2682	31	and	and	CCONJ
ftr-362	2682	32	credits	credit	NOUN
ftr-362	2682	33	attributable	attributable	ADJ
ftr-362	2682	34	to	to	ADP
ftr-362	2682	35	transactions	transaction	NOUN
ftr-362	2682	36	entered	enter	VERB
ftr-362	2682	37	into	into	ADP
ftr-362	2682	38	after	after	ADP
ftr-362	2682	39	3/30/10	3/30/10	NUM
ftr-362	2682	40	.	.	PUNCT
ftr-362	2683	1	a.	a.	NOUN
ftr-362	2683	2	better	well	ADV
ftr-362	2683	3	than	than	ADP
ftr-362	2683	4	a	a	DET
ftr-362	2683	5	sharp	sharp	ADJ
ftr-362	2683	6	stick	stick	NOUN
ftr-362	2683	7	in	in	ADP
ftr-362	2683	8	the	the	DET
ftr-362	2683	9	eye	eye	NOUN
ftr-362	2683	10	,	,	PUNCT
ftr-362	2683	11	but	but	CCONJ
ftr-362	2683	12	not	not	PART
ftr-362	2683	13	much	much	ADV
ftr-362	2683	14	better	well	ADJ
ftr-362	2683	15	.	.	PUNCT
ftr-362	2684	1	the	the	DET
ftr-362	2684	2	irs	irs	PROPN
ftr-362	2684	3	is	be	AUX
ftr-362	2684	4	catching	catch	VERB
ftr-362	2684	5	conjunctivitis	conjunctivitis	NOUN
ftr-362	2684	6	,	,	PUNCT
ftr-362	2684	7	weighing	weigh	VERB
ftr-362	2684	8	in	in	ADP
ftr-362	2684	9	on	on	ADP
ftr-362	2684	10	the	the	DET
ftr-362	2684	11	conjunctive	conjunctive	ADJ
ftr-362	2684	12	test	test	NOUN
ftr-362	2684	13	.	.	PUNCT
ftr-362	2685	1	notice	notice	VERB
ftr-362	2685	2	2010	2010	NUM
ftr-362	2685	3	-	-	SYM
ftr-362	2685	4	62	62	NUM
ftr-362	2685	5	,	,	PUNCT
ftr-362	2685	6	2010	2010	NUM
ftr-362	2685	7	-	-	SYM
ftr-362	2685	8	40	40	NUM
ftr-362	2685	9	i.r.b	i.r.b	NOUN
ftr-362	2685	10	.	.	PUNCT
ftr-362	2686	1	411	411	NUM
ftr-362	2686	2	(	(	PUNCT
ftr-362	2686	3	9/13/10	9/13/10	NUM
ftr-362	2686	4	)	)	PUNCT
ftr-362	2686	5	.	.	PUNCT
ftr-362	2687	1	the	the	DET
ftr-362	2687	2	irs	irs	PROPN
ftr-362	2687	3	indicates	indicate	VERB
ftr-362	2687	4	that	that	SCONJ
ftr-362	2687	5	it	it	PRON
ftr-362	2687	6	will	will	AUX
ftr-362	2687	7	rely	rely	VERB
ftr-362	2687	8	on	on	ADP
ftr-362	2687	9	relevant	relevant	ADJ
ftr-362	2687	10	case	case	NOUN
ftr-362	2687	11	law	law	NOUN
ftr-362	2687	12	in	in	ADP
ftr-362	2687	13	applying	apply	VERB
ftr-362	2687	14	the	the	DET
ftr-362	2687	15	two	two	NUM
ftr-362	2687	16	-	-	PUNCT
ftr-362	2687	17	pronged	pronged	ADJ
ftr-362	2687	18	conjunctive	conjunctive	ADJ
ftr-362	2687	19	test	test	NOUN
ftr-362	2687	20	for	for	ADP
ftr-362	2687	21	economic	economic	ADJ
ftr-362	2687	22	substance	substance	NOUN
ftr-362	2687	23	.	.	PUNCT
ftr-362	2688	1	thus	thus	ADV
ftr-362	2688	2	,	,	PUNCT
ftr-362	2688	3	both	both	PRON
ftr-362	2688	4	in	in	ADP
ftr-362	2688	5	determining	determine	VERB
ftr-362	2688	6	whether	whether	SCONJ
ftr-362	2688	7	a	a	DET
ftr-362	2688	8	transactions	transaction	NOUN
ftr-362	2688	9	meets	meet	VERB
ftr-362	2688	10	both	both	PRON
ftr-362	2688	11	of	of	ADP
ftr-362	2688	12	the	the	DET
ftr-362	2688	13	requirements	requirement	NOUN
ftr-362	2688	14	of	of	ADP
ftr-362	2688	15	the	the	DET
ftr-362	2688	16	conjunctive	conjunctive	ADJ
ftr-362	2688	17	test	test	NOUN
ftr-362	2688	18	,	,	PUNCT
ftr-362	2688	19	the	the	DET
ftr-362	2688	20	irs	irs	PROPN
ftr-362	2688	21	will	will	AUX
ftr-362	2688	22	apply	apply	VERB
ftr-362	2688	23	cases	case	NOUN
ftr-362	2688	24	under	under	ADP
ftr-362	2688	25	the	the	DET
ftr-362	2688	26	common	common	ADJ
ftr-362	2688	27	law	law	NOUN
ftr-362	2688	28	economic	economic	ADJ
ftr-362	2688	29	substance	substance	NOUN
ftr-362	2688	30	doctrine	doctrine	NOUN
ftr-362	2688	31	to	to	PART
ftr-362	2688	32	determine	determine	VERB
ftr-362	2688	33	whether	whether	SCONJ
ftr-362	2688	34	tax	tax	NOUN
ftr-362	2688	35	benefits	benefit	NOUN
ftr-362	2688	36	are	be	AUX
ftr-362	2688	37	allowable	allowable	ADJ
ftr-362	2688	38	because	because	SCONJ
ftr-362	2688	39	a	a	DET
ftr-362	2688	40	transaction	transaction	NOUN
ftr-362	2688	41	satisfies	satisfy	VERB
ftr-362	2688	42	the	the	DET
ftr-362	2688	43	economic	economic	ADJ
ftr-362	2688	44	substance	substance	NOUN
ftr-362	2688	45	prong	prong	NOUN
ftr-362	2688	46	of	of	ADP
ftr-362	2688	47	the	the	DET
ftr-362	2688	48	economic	economic	ADJ
ftr-362	2688	49	substance	substance	NOUN
ftr-362	2688	50	doctrine	doctrine	NOUN
ftr-362	2688	51	and	and	CCONJ
ftr-362	2688	52	to	to	PART
ftr-362	2688	53	determine	determine	VERB
ftr-362	2688	54	whether	whether	SCONJ
ftr-362	2688	55	a	a	DET
ftr-362	2688	56	transaction	transaction	NOUN
ftr-362	2688	57	has	have	VERB
ftr-362	2688	58	a	a	DET
ftr-362	2688	59	sufficient	sufficient	ADJ
ftr-362	2688	60	nontax	nontax	NOUN
ftr-362	2688	61	purpose	purpose	NOUN
ftr-362	2688	62	to	to	PART
ftr-362	2688	63	satisfy	satisfy	VERB
ftr-362	2688	64	the	the	DET
ftr-362	2688	65	requirement	requirement	NOUN
ftr-362	2688	66	that	that	SCONJ
ftr-362	2688	67	the	the	DET
ftr-362	2688	68	tax	tax	NOUN
ftr-362	2688	69	benefits	benefit	NOUN
ftr-362	2688	70	of	of	ADP
ftr-362	2688	71	a	a	DET
ftr-362	2688	72	transaction	transaction	NOUN
ftr-362	2688	73	are	be	AUX
ftr-362	2688	74	not	not	PART
ftr-362	2688	75	allowable	allowable	ADJ
ftr-362	2688	76	because	because	SCONJ
ftr-362	2688	77	the	the	DET
ftr-362	2688	78	taxpayer	taxpayer	NOUN
ftr-362	2688	79	lacks	lack	VERB
ftr-362	2688	80	a	a	DET
ftr-362	2688	81	business	business	NOUN
ftr-362	2688	82	purpose	purpose	NOUN
ftr-362	2688	83	.	.	PUNCT
ftr-362	2689	1	the	the	DET
ftr-362	2689	2	irs	irs	PROPN
ftr-362	2689	3	adds	add	VERB
ftr-362	2689	4	that	that	SCONJ
ftr-362	2689	5	it	it	PRON
ftr-362	2689	6	will	will	AUX
ftr-362	2689	7	challenge	challenge	VERB
ftr-362	2689	8	taxpayers	taxpayer	NOUN
ftr-362	2689	9	who	who	PRON
ftr-362	2689	10	seek	seek	VERB
ftr-362	2689	11	to	to	PART
ftr-362	2689	12	rely	rely	VERB
ftr-362	2689	13	on	on	ADP
ftr-362	2689	14	case	case	NOUN
ftr-362	2689	15	law	law	NOUN
ftr-362	2689	16	that	that	SCONJ
ftr-362	2689	17	a	a	DET
ftr-362	2689	18	transaction	transaction	NOUN
ftr-362	2689	19	will	will	AUX
ftr-362	2689	20	be	be	AUX
ftr-362	2689	21	treated	treat	VERB
ftr-362	2689	22	as	as	ADP
ftr-362	2689	23	698	698	NUM
ftr-362	2689	24	florida	florida	PROPN
ftr-362	2689	25	tax	tax	NOUN
ftr-362	2689	26	review	review	NOUN
ftr-362	2689	27	[	[	X
ftr-362	2689	28	vol	vol	NOUN
ftr-362	2689	29	.	.	PUNCT
ftr-362	2690	1	10:9	10:9	NUM
ftr-362	2690	2	having	have	VERB
ftr-362	2690	3	economic	economic	ADJ
ftr-362	2690	4	substance	substance	NOUN
ftr-362	2690	5	merely	merely	ADV
ftr-362	2690	6	because	because	SCONJ
ftr-362	2690	7	it	it	PRON
ftr-362	2690	8	satisfies	satisfy	VERB
ftr-362	2690	9	either	either	PRON
ftr-362	2690	10	of	of	ADP
ftr-362	2690	11	the	the	DET
ftr-362	2690	12	tests	test	NOUN
ftr-362	2690	13	.	.	PUNCT
ftr-362	2691	1	the	the	DET
ftr-362	2691	2	irs	irs	PROPN
ftr-362	2691	3	also	also	ADV
ftr-362	2691	4	indicates	indicate	VERB
ftr-362	2691	5	that	that	SCONJ
ftr-362	2691	6	it	it	PRON
ftr-362	2691	7	anticipates	anticipate	VERB
ftr-362	2691	8	that	that	SCONJ
ftr-362	2691	9	the	the	DET
ftr-362	2691	10	law	law	NOUN
ftr-362	2691	11	of	of	ADP
ftr-362	2691	12	economic	economic	ADJ
ftr-362	2691	13	substance	substance	NOUN
ftr-362	2691	14	will	will	AUX
ftr-362	2691	15	continue	continue	VERB
ftr-362	2691	16	to	to	PART
ftr-362	2691	17	evolve	evolve	VERB
ftr-362	2691	18	and	and	CCONJ
ftr-362	2691	19	that	that	SCONJ
ftr-362	2691	20	it	it	PRON
ftr-362	2691	21	“	"	PUNCT
ftr-362	2691	22	does	do	AUX
ftr-362	2691	23	not	not	PART
ftr-362	2691	24	intend	intend	VERB
ftr-362	2691	25	to	to	PART
ftr-362	2691	26	issue	issue	VERB
ftr-362	2691	27	general	general	ADJ
ftr-362	2691	28	administrative	administrative	ADJ
ftr-362	2691	29	guidance	guidance	NOUN
ftr-362	2691	30	regarding	regard	VERB
ftr-362	2691	31	the	the	DET
ftr-362	2691	32	types	type	NOUN
ftr-362	2691	33	of	of	ADP
ftr-362	2691	34	transactions	transaction	NOUN
ftr-362	2691	35	to	to	PART
ftr-362	2691	36	which	which	PRON
ftr-362	2691	37	the	the	DET
ftr-362	2691	38	economic	economic	ADJ
ftr-362	2691	39	substance	substance	NOUN
ftr-362	2691	40	doctrine	doctrine	NOUN
ftr-362	2691	41	either	either	CCONJ
ftr-362	2691	42	applies	apply	VERB
ftr-362	2691	43	or	or	CCONJ
ftr-362	2691	44	does	do	AUX
ftr-362	2691	45	not	not	PART
ftr-362	2691	46	apply	apply	VERB
ftr-362	2691	47	.	.	PUNCT
ftr-362	2691	48	”	"	PUNCT
ftr-362	2692	1	•	•	ADP
ftr-362	2692	2	the	the	DET
ftr-362	2692	3	notice	notice	NOUN
ftr-362	2692	4	also	also	ADV
ftr-362	2692	5	indicates	indicate	VERB
ftr-362	2692	6	that	that	SCONJ
ftr-362	2692	7	,	,	PUNCT
ftr-362	2692	8	except	except	SCONJ
ftr-362	2692	9	for	for	ADP
ftr-362	2692	10	reportable	reportable	ADJ
ftr-362	2692	11	transactions	transaction	NOUN
ftr-362	2692	12	,	,	PUNCT
ftr-362	2692	13	disclosure	disclosure	NOUN
ftr-362	2692	14	for	for	ADP
ftr-362	2692	15	purposes	purpose	NOUN
ftr-362	2692	16	of	of	ADP
ftr-362	2692	17	the	the	DET
ftr-362	2692	18	additional	additional	ADJ
ftr-362	2692	19	penalty	penalty	NOUN
ftr-362	2692	20	of	of	ADP
ftr-362	2692	21	§	§	PROPN
ftr-362	2692	22	6621(i	6621(i	NOUN
ftr-362	2692	23	)	)	PUNCT
ftr-362	2692	24	will	will	AUX
ftr-362	2692	25	be	be	AUX
ftr-362	2692	26	adequate	adequate	ADJ
ftr-362	2692	27	if	if	SCONJ
ftr-362	2692	28	the	the	DET
ftr-362	2692	29	taxpayer	taxpayer	NOUN
ftr-362	2692	30	adequately	adequately	ADV
ftr-362	2692	31	discloses	disclose	VERB
ftr-362	2692	32	on	on	ADP
ftr-362	2692	33	a	a	DET
ftr-362	2692	34	timely	timely	ADV
ftr-362	2692	35	filed	file	VERB
ftr-362	2692	36	original	original	ADJ
ftr-362	2692	37	return	return	NOUN
ftr-362	2692	38	,	,	PUNCT
ftr-362	2692	39	or	or	CCONJ
ftr-362	2692	40	a	a	DET
ftr-362	2692	41	qualified	qualified	ADJ
ftr-362	2692	42	amended	amend	VERB
ftr-362	2692	43	return	return	NOUN
ftr-362	2692	44	the	the	DET
ftr-362	2692	45	relevant	relevant	ADJ
ftr-362	2692	46	facts	fact	NOUN
ftr-362	2692	47	affecting	affect	VERB
ftr-362	2692	48	the	the	DET
ftr-362	2692	49	tax	tax	NOUN
ftr-362	2692	50	treatment	treatment	NOUN
ftr-362	2692	51	of	of	ADP
ftr-362	2692	52	the	the	DET
ftr-362	2692	53	transaction	transaction	NOUN
ftr-362	2692	54	.	.	PUNCT
ftr-362	2693	1	a	a	DET
ftr-362	2693	2	disclosure	disclosure	NOUN
ftr-362	2693	3	that	that	PRON
ftr-362	2693	4	would	would	AUX
ftr-362	2693	5	be	be	AUX
ftr-362	2693	6	deemed	deem	VERB
ftr-362	2693	7	adequate	adequate	ADJ
ftr-362	2693	8	under	under	ADP
ftr-362	2693	9	§	§	PROPN
ftr-362	2693	10	6662(d)(2)(b	6662(d)(2)(b	NUM
ftr-362	2693	11	)	)	PUNCT
ftr-362	2693	12	will	will	AUX
ftr-362	2693	13	be	be	AUX
ftr-362	2693	14	treated	treat	VERB
ftr-362	2693	15	as	as	ADP
ftr-362	2693	16	adequate	adequate	ADJ
ftr-362	2693	17	for	for	ADP
ftr-362	2693	18	purposes	purpose	NOUN
ftr-362	2693	19	of	of	ADP
ftr-362	2693	20	§	§	PROPN
ftr-362	2693	21	6662(i	6662(i	PROPN
ftr-362	2693	22	)	)	PUNCT
ftr-362	2693	23	.	.	PUNCT
ftr-362	2694	1	the	the	DET
ftr-362	2694	2	disclosure	disclosure	NOUN
ftr-362	2694	3	should	should	AUX
ftr-362	2694	4	be	be	AUX
ftr-362	2694	5	made	make	VERB
ftr-362	2694	6	on	on	ADP
ftr-362	2694	7	a	a	DET
ftr-362	2694	8	form	form	NOUN
ftr-362	2694	9	8275	8275	NUM
ftr-362	2694	10	or	or	CCONJ
ftr-362	2694	11	8275	8275	NUM
ftr-362	2694	12	-	-	PUNCT
ftr-362	2694	13	r.	r.	PROPN
ftr-362	2694	14	c.	c.	PROPN
ftr-362	2694	15	disclosure	disclosure	PROPN
ftr-362	2694	16	and	and	CCONJ
ftr-362	2694	17	settlement	settlement	NOUN
ftr-362	2694	18	there	there	PRON
ftr-362	2694	19	were	be	VERB
ftr-362	2694	20	no	no	DET
ftr-362	2694	21	significant	significant	ADJ
ftr-362	2694	22	developments	development	NOUN
ftr-362	2694	23	regarding	regard	VERB
ftr-362	2694	24	this	this	DET
ftr-362	2694	25	topic	topic	NOUN
ftr-362	2694	26	during	during	ADP
ftr-362	2694	27	2010	2010	NUM
ftr-362	2694	28	.	.	PUNCT
ftr-362	2695	1	d.	d.	PROPN
ftr-362	2695	2	tax	tax	NOUN
ftr-362	2695	3	shelter	shelter	NOUN
ftr-362	2695	4	penalties	penalty	NOUN
ftr-362	2695	5	,	,	PUNCT
ftr-362	2695	6	etc	etc	X
ftr-362	2695	7	.	.	X
ftr-362	2695	8	1	1	X
ftr-362	2695	9	.	.	X
ftr-362	2695	10	magistrate	magistrate	PROPN
ftr-362	2695	11	judge	judge	PROPN
ftr-362	2695	12	bush	bush	PROPN
ftr-362	2695	13	decided	decide	VERB
ftr-362	2695	14	that	that	SCONJ
ftr-362	2695	15	valuation	valuation	NOUN
ftr-362	2695	16	misstatement	misstatement	NOUN
ftr-362	2695	17	penalties	penalty	NOUN
ftr-362	2695	18	are	be	AUX
ftr-362	2695	19	inapplicable	inapplicable	ADJ
ftr-362	2695	20	in	in	ADP
ftr-362	2695	21	a	a	DET
ftr-362	2695	22	son	son	NOUN
ftr-362	2695	23	of	of	ADP
ftr-362	2695	24	boss	boss	NOUN
ftr-362	2695	25	tax	tax	NOUN
ftr-362	2695	26	shelter	shelter	NOUN
ftr-362	2695	27	case	case	NOUN
ftr-362	2695	28	in	in	ADP
ftr-362	2695	29	which	which	PRON
ftr-362	2695	30	the	the	DET
ftr-362	2695	31	irs	irs	PROPN
ftr-362	2695	32	determined	determine	VERB
ftr-362	2695	33	that	that	SCONJ
ftr-362	2695	34	the	the	DET
ftr-362	2695	35	transaction	transaction	NOUN
ftr-362	2695	36	were	be	AUX
ftr-362	2695	37	shams	sham	NOUN
ftr-362	2695	38	that	that	PRON
ftr-362	2695	39	lacked	lack	VERB
ftr-362	2695	40	economic	economic	ADJ
ftr-362	2695	41	substance	substance	NOUN
ftr-362	2695	42	.	.	PUNCT
ftr-362	2696	1	bemont	bemont	PROPN
ftr-362	2696	2	investments	investments	PROPN
ftr-362	2696	3	llc	llc	PROPN
ftr-362	2696	4	v.	v.	PROPN
ftr-362	2696	5	united	united	PROPN
ftr-362	2696	6	states	states	PROPN
ftr-362	2696	7	,	,	PUNCT
ftr-362	2696	8	105	105	NUM
ftr-362	2696	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2696	10	2010	2010	NUM
ftr-362	2696	11	-	-	SYM
ftr-362	2696	12	1338	1338	NUM
ftr-362	2696	13	(	(	PUNCT
ftr-362	2696	14	e.d	e.d	PROPN
ftr-362	2696	15	.	.	PROPN
ftr-362	2696	16	tex	tex	PROPN
ftr-362	2696	17	.	.	PROPN
ftr-362	2696	18	3/9/10	3/9/10	NUM
ftr-362	2696	19	)	)	PUNCT
ftr-362	2696	20	.	.	PUNCT
ftr-362	2697	1	magistrate	magistrate	PROPN
ftr-362	2697	2	judge	judge	PROPN
ftr-362	2697	3	bush	bush	PROPN
ftr-362	2697	4	based	base	VERB
ftr-362	2697	5	his	his	PRON
ftr-362	2697	6	decision	decision	NOUN
ftr-362	2697	7	on	on	ADP
ftr-362	2697	8	weiner	weiner	NOUN
ftr-362	2697	9	v.	v.	ADP
ftr-362	2697	10	united	united	PROPN
ftr-362	2697	11	states	states	PROPN
ftr-362	2697	12	,	,	PUNCT
ftr-362	2697	13	389	389	NUM
ftr-362	2697	14	f.3d	f.3d	NUM
ftr-362	2697	15	152	152	NUM
ftr-362	2697	16	(	(	PUNCT
ftr-362	2697	17	5th	5th	ADJ
ftr-362	2697	18	cir	cir	NOUN
ftr-362	2697	19	.	.	PUNCT
ftr-362	2697	20	2004	2004	NUM
ftr-362	2697	21	)	)	PUNCT
ftr-362	2697	22	,	,	PUNCT
ftr-362	2697	23	which	which	PRON
ftr-362	2697	24	cited	cite	VERB
ftr-362	2697	25	with	with	ADP
ftr-362	2697	26	approval	approval	NOUN
ftr-362	2697	27	a	a	DET
ftr-362	2697	28	line	line	NOUN
ftr-362	2697	29	of	of	ADP
ftr-362	2697	30	cases	case	NOUN
ftr-362	2697	31	that	that	PRON
ftr-362	2697	32	held	hold	VERB
ftr-362	2697	33	that	that	SCONJ
ftr-362	2697	34	valuation	valuation	NOUN
ftr-362	2697	35	penalties	penalty	NOUN
ftr-362	2697	36	are	be	AUX
ftr-362	2697	37	not	not	PART
ftr-362	2697	38	applicable	applicable	ADJ
ftr-362	2697	39	if	if	SCONJ
ftr-362	2697	40	the	the	DET
ftr-362	2697	41	irs	irs	PROPN
ftr-362	2697	42	’s	’s	PART
ftr-362	2697	43	disallowance	disallowance	NOUN
ftr-362	2697	44	of	of	ADP
ftr-362	2697	45	tax	tax	NOUN
ftr-362	2697	46	benefits	benefit	NOUN
ftr-362	2697	47	is	be	AUX
ftr-362	2697	48	not	not	PART
ftr-362	2697	49	“	"	PUNCT
ftr-362	2697	50	attributable	attributable	ADJ
ftr-362	2697	51	to	to	ADP
ftr-362	2697	52	”	"	PUNCT
ftr-362	2697	53	a	a	DET
ftr-362	2697	54	valuation	valuation	NOUN
ftr-362	2697	55	misstatement	misstatement	NOUN
ftr-362	2697	56	.	.	PUNCT
ftr-362	2698	1	2	2	X
ftr-362	2698	2	.	.	X
ftr-362	2698	3	the	the	DET
ftr-362	2698	4	irs	irs	PROPN
ftr-362	2698	5	states	state	VERB
ftr-362	2698	6	that	that	SCONJ
ftr-362	2698	7	it	it	PRON
ftr-362	2698	8	will	will	AUX
ftr-362	2698	9	suspend	suspend	VERB
ftr-362	2698	10	the	the	DET
ftr-362	2698	11	collection	collection	NOUN
ftr-362	2698	12	of	of	ADP
ftr-362	2698	13	penalties	penalty	NOUN
ftr-362	2698	14	under	under	ADP
ftr-362	2698	15	§	§	PROPN
ftr-362	2698	16	6707a	6707a	NUM
ftr-362	2698	17	from	from	ADP
ftr-362	2698	18	small	small	ADJ
ftr-362	2698	19	businesses	business	NOUN
ftr-362	2698	20	that	that	SCONJ
ftr-362	2698	21	“	"	PUNCT
ftr-362	2698	22	inadvertently	inadvertently	ADV
ftr-362	2698	23	”	"	PUNCT
ftr-362	2698	24	invested	invest	VERB
ftr-362	2698	25	in	in	ADP
ftr-362	2698	26	listed	list	VERB
ftr-362	2698	27	tax	tax	NOUN
ftr-362	2698	28	shelters	shelter	NOUN
ftr-362	2698	29	.	.	PUNCT
ftr-362	2699	1	2009	2009	NUM
ftr-362	2699	2	tnt	tnt	NOUN
ftr-362	2699	3	128	128	NUM
ftr-362	2699	4	-	-	SYM
ftr-362	2699	5	15	15	NUM
ftr-362	2699	6	(	(	PUNCT
ftr-362	2699	7	7/6/09	7/6/09	NUM
ftr-362	2699	8	)	)	PUNCT
ftr-362	2699	9	.	.	PUNCT
ftr-362	2700	1	letter	letter	NOUN
ftr-362	2700	2	from	from	ADP
ftr-362	2700	3	commissioner	commissioner	PROPN
ftr-362	2700	4	shulman	shulman	PROPN
ftr-362	2700	5	,	,	PUNCT
ftr-362	2700	6	which	which	PRON
ftr-362	2700	7	reads	read	VERB
ftr-362	2700	8	in	in	ADP
ftr-362	2700	9	part	part	NOUN
ftr-362	2700	10	,	,	PUNCT
ftr-362	2700	11	“	"	PUNCT
ftr-362	2700	12	given	give	VERB
ftr-362	2700	13	your	your	PRON
ftr-362	2700	14	indication	indication	NOUN
ftr-362	2700	15	of	of	ADP
ftr-362	2700	16	a	a	DET
ftr-362	2700	17	commitment	commitment	NOUN
ftr-362	2700	18	to	to	PART
ftr-362	2700	19	enact	enact	VERB
ftr-362	2700	20	legislation	legislation	NOUN
ftr-362	2700	21	to	to	PART
ftr-362	2700	22	address	address	VERB
ftr-362	2700	23	this	this	DET
ftr-362	2700	24	issue	issue	NOUN
ftr-362	2700	25	,	,	PUNCT
ftr-362	2700	26	and	and	CCONJ
ftr-362	2700	27	to	to	PART
ftr-362	2700	28	provide	provide	VERB
ftr-362	2700	29	the	the	DET
ftr-362	2700	30	congress	congress	NOUN
ftr-362	2700	31	that	that	SCONJ
ftr-362	2700	32	opportunity	opportunity	NOUN
ftr-362	2700	33	,	,	PUNCT
ftr-362	2700	34	we	we	PRON
ftr-362	2700	35	will	will	AUX
ftr-362	2700	36	not	not	PART
ftr-362	2700	37	undertake	undertake	VERB
ftr-362	2700	38	any	any	DET
ftr-362	2700	39	collection	collection	NOUN
ftr-362	2700	40	enforcement	enforcement	NOUN
ftr-362	2700	41	action	action	NOUN
ftr-362	2700	42	through	through	ADP
ftr-362	2700	43	september	september	PROPN
ftr-362	2700	44	30	30	NUM
ftr-362	2700	45	,	,	PUNCT
ftr-362	2700	46	2009	2009	NUM
ftr-362	2700	47	,	,	PUNCT
ftr-362	2700	48	on	on	ADP
ftr-362	2700	49	cases	case	NOUN
ftr-362	2700	50	where	where	SCONJ
ftr-362	2700	51	the	the	DET
ftr-362	2700	52	annual	annual	ADJ
ftr-362	2700	53	tax	tax	NOUN
ftr-362	2700	54	benefit	benefit	NOUN
ftr-362	2700	55	from	from	ADP
ftr-362	2700	56	the	the	DET
ftr-362	2700	57	transaction	transaction	NOUN
ftr-362	2700	58	is	be	AUX
ftr-362	2700	59	less	less	ADJ
ftr-362	2700	60	than	than	ADP
ftr-362	2700	61	$	$	SYM
ftr-362	2700	62	100,000	100,000	NUM
ftr-362	2700	63	for	for	ADP
ftr-362	2700	64	individuals	individual	NOUN
ftr-362	2700	65	or	or	CCONJ
ftr-362	2700	66	$	$	SYM
ftr-362	2700	67	200,000	200,000	NUM
ftr-362	2700	68	for	for	ADP
ftr-362	2700	69	other	other	ADJ
ftr-362	2700	70	taxpayers	taxpayer	NOUN
ftr-362	2700	71	per	per	ADP
ftr-362	2700	72	year	year	NOUN
ftr-362	2700	73	.	.	PUNCT
ftr-362	2700	74	”	"	PUNCT
ftr-362	2701	1	a.	a.	NOUN
ftr-362	2701	2	the	the	DET
ftr-362	2701	3	irs	irs	PROPN
ftr-362	2701	4	agreed	agree	VERB
ftr-362	2701	5	to	to	PART
ftr-362	2701	6	extend	extend	VERB
ftr-362	2701	7	the	the	DET
ftr-362	2701	8	moratorium	moratorium	NOUN
ftr-362	2701	9	through	through	ADP
ftr-362	2701	10	the	the	DET
ftr-362	2701	11	end	end	NOUN
ftr-362	2701	12	of	of	ADP
ftr-362	2701	13	2009	2009	NUM
ftr-362	2701	14	.	.	PUNCT
ftr-362	2702	1	letter	letter	NOUN
ftr-362	2702	2	from	from	ADP
ftr-362	2702	3	commissioner	commissioner	PROPN
ftr-362	2702	4	shulman	shulman	PROPN
ftr-362	2702	5	.	.	PROPN
ftr-362	2702	6	2009	2009	NUM
ftr-362	2702	7	tnt	tnt	PROPN
ftr-362	2702	8	184	184	NUM
ftr-362	2702	9	-	-	SYM
ftr-362	2702	10	23	23	NUM
ftr-362	2702	11	(	(	PUNCT
ftr-362	2702	12	8/24/09	8/24/09	NUM
ftr-362	2702	13	)	)	PUNCT
ftr-362	2702	14	.	.	PUNCT
ftr-362	2703	1	2011	2011	NUM
ftr-362	2703	2	]	]	PUNCT
ftr-362	2703	3	recent	recent	ADJ
ftr-362	2703	4	developments	development	NOUN
ftr-362	2703	5	in	in	ADP
ftr-362	2703	6	federal	federal	ADJ
ftr-362	2703	7	income	income	NOUN
ftr-362	2703	8	taxation	taxation	NOUN
ftr-362	2703	9	699	699	NUM
ftr-362	2703	10	b.	b.	NOUN
ftr-362	2703	11	and	and	CCONJ
ftr-362	2703	12	again	again	ADV
ftr-362	2703	13	,	,	PUNCT
ftr-362	2703	14	to	to	PART
ftr-362	2703	15	extend	extend	VERB
ftr-362	2703	16	the	the	DET
ftr-362	2703	17	moratorium	moratorium	NOUN
ftr-362	2703	18	through	through	ADP
ftr-362	2703	19	4/1/10	4/1/10	NUM
ftr-362	2703	20	.	.	PUNCT
ftr-362	2704	1	2009	2009	NUM
ftr-362	2704	2	tnt	tnt	NOUN
ftr-362	2704	3	245	245	NUM
ftr-362	2704	4	-	-	SYM
ftr-362	2704	5	1	1	NUM
ftr-362	2704	6	(	(	PUNCT
ftr-362	2704	7	12/23/09	12/23/09	PROPN
ftr-362	2704	8	)	)	PUNCT
ftr-362	2704	9	.	.	PUNCT
ftr-362	2705	1	c.	c.	PROPN
ftr-362	2705	2	yet	yet	CCONJ
ftr-362	2705	3	another	another	DET
ftr-362	2705	4	extension	extension	NOUN
ftr-362	2705	5	to	to	ADP
ftr-362	2705	6	6/1/10	6/1/10	NUM
ftr-362	2705	7	.	.	PUNCT
ftr-362	2705	8	2010	2010	NUM
ftr-362	2706	1	tnt	tnt	NOUN
ftr-362	2706	2	42	42	NUM
ftr-362	2706	3	-	-	SYM
ftr-362	2706	4	2	2	NUM
ftr-362	2706	5	(	(	PUNCT
ftr-362	2706	6	4/3/10	4/3/10	NUM
ftr-362	2706	7	)	)	PUNCT
ftr-362	2706	8	.	.	PUNCT
ftr-362	2707	1	d.	d.	PROPN
ftr-362	2707	2	relief	relief	NOUN
ftr-362	2707	3	from	from	ADP
ftr-362	2707	4	tax	tax	NOUN
ftr-362	2707	5	shelter	shelter	NOUN
ftr-362	2707	6	penalties	penalty	NOUN
ftr-362	2707	7	under	under	ADP
ftr-362	2707	8	§	§	PROPN
ftr-362	2707	9	6707a	6707a	NOUN
ftr-362	2707	10	for	for	ADP
ftr-362	2707	11	small	small	ADJ
ftr-362	2707	12	businesses	business	NOUN
ftr-362	2707	13	.	.	PUNCT
ftr-362	2708	1	the	the	DET
ftr-362	2708	2	§	§	PROPN
ftr-362	2708	3	6707a	6707a	NOUN
ftr-362	2708	4	penalty	penalty	NOUN
ftr-362	2708	5	is	be	AUX
ftr-362	2708	6	limited	limit	VERB
ftr-362	2708	7	to	to	ADP
ftr-362	2708	8	75	75	NUM
ftr-362	2708	9	percent	percent	NOUN
ftr-362	2708	10	of	of	ADP
ftr-362	2708	11	the	the	DET
ftr-362	2708	12	decrease	decrease	NOUN
ftr-362	2708	13	in	in	ADP
ftr-362	2708	14	tax	tax	NOUN
ftr-362	2708	15	shown	show	VERB
ftr-362	2708	16	for	for	ADP
ftr-362	2708	17	any	any	DET
ftr-362	2708	18	reportable	reportable	ADJ
ftr-362	2708	19	transaction	transaction	NOUN
ftr-362	2708	20	.	.	PUNCT
ftr-362	2709	1	under	under	ADP
ftr-362	2709	2	§	§	PROPN
ftr-362	2709	3	2041	2041	NUM
ftr-362	2709	4	of	of	ADP
ftr-362	2709	5	the	the	DET
ftr-362	2709	6	small	small	ADJ
ftr-362	2709	7	business	business	NOUN
ftr-362	2709	8	jobs	job	NOUN
ftr-362	2709	9	act	act	NOUN
ftr-362	2709	10	of	of	ADP
ftr-362	2709	11	2010	2010	NUM
ftr-362	2709	12	,	,	PUNCT
ftr-362	2709	13	the	the	DET
ftr-362	2709	14	§	§	PROPN
ftr-362	2709	15	6707a	6707a	NOUN
ftr-362	2709	16	penalty	penalty	NOUN
ftr-362	2709	17	is	be	AUX
ftr-362	2709	18	limited	limit	VERB
ftr-362	2709	19	to	to	ADP
ftr-362	2709	20	75	75	NUM
ftr-362	2709	21	percent	percent	NOUN
ftr-362	2709	22	of	of	ADP
ftr-362	2709	23	the	the	DET
ftr-362	2709	24	decrease	decrease	NOUN
ftr-362	2709	25	in	in	ADP
ftr-362	2709	26	tax	tax	NOUN
ftr-362	2709	27	shown	show	VERB
ftr-362	2709	28	for	for	ADP
ftr-362	2709	29	any	any	DET
ftr-362	2709	30	listed	list	VERB
ftr-362	2709	31	or	or	CCONJ
ftr-362	2709	32	reportable	reportable	ADJ
ftr-362	2709	33	transaction	transaction	NOUN
ftr-362	2709	34	.	.	PUNCT
ftr-362	2710	1	formerly	formerly	ADV
ftr-362	2710	2	,	,	PUNCT
ftr-362	2710	3	penalty	penalty	NOUN
ftr-362	2710	4	imposed	impose	VERB
ftr-362	2710	5	for	for	ADP
ftr-362	2710	6	failure	failure	NOUN
ftr-362	2710	7	to	to	PART
ftr-362	2710	8	include	include	VERB
ftr-362	2710	9	information	information	NOUN
ftr-362	2710	10	on	on	ADP
ftr-362	2710	11	a	a	DET
ftr-362	2710	12	listed	list	VERB
ftr-362	2710	13	transaction	transaction	NOUN
ftr-362	2710	14	by	by	ADP
ftr-362	2710	15	a	a	DET
ftr-362	2710	16	taxpayer	taxpayer	NOUN
ftr-362	2710	17	other	other	ADJ
ftr-362	2710	18	than	than	ADP
ftr-362	2710	19	a	a	DET
ftr-362	2710	20	natural	natural	ADJ
ftr-362	2710	21	person	person	NOUN
ftr-362	2710	22	was	be	AUX
ftr-362	2710	23	$	$	SYM
ftr-362	2710	24	200,000	200,000	NUM
ftr-362	2710	25	regardless	regardless	ADV
ftr-362	2710	26	of	of	ADP
ftr-362	2710	27	how	how	SCONJ
ftr-362	2710	28	small	small	ADJ
ftr-362	2710	29	the	the	DET
ftr-362	2710	30	claimed	claim	VERB
ftr-362	2710	31	benefits	benefit	NOUN
ftr-362	2710	32	from	from	ADP
ftr-362	2710	33	the	the	DET
ftr-362	2710	34	transaction	transaction	NOUN
ftr-362	2710	35	happened	happen	VERB
ftr-362	2710	36	to	to	PART
ftr-362	2710	37	be	be	AUX
ftr-362	2710	38	.	.	PUNCT
ftr-362	2711	1	the	the	DET
ftr-362	2711	2	limitation	limitation	NOUN
ftr-362	2711	3	applies	apply	VERB
ftr-362	2711	4	to	to	ADP
ftr-362	2711	5	penalties	penalty	NOUN
ftr-362	2711	6	assessed	assess	VERB
ftr-362	2711	7	after	after	ADP
ftr-362	2711	8	12/31/06	12/31/06	PROPN
ftr-362	2711	9	.	.	PROPN
ftr-362	2712	1	3	3	NUM
ftr-362	2712	2	.	.	X
ftr-362	2713	1	if	if	SCONJ
ftr-362	2713	2	the	the	DET
ftr-362	2713	3	tax	tax	NOUN
ftr-362	2713	4	advisor	advisor	NOUN
ftr-362	2713	5	’s	’s	PART
ftr-362	2713	6	fee	fee	NOUN
ftr-362	2713	7	is	be	AUX
ftr-362	2713	8	big	big	ADJ
ftr-362	2713	9	enough	enough	ADV
ftr-362	2713	10	,	,	PUNCT
ftr-362	2713	11	it	it	PRON
ftr-362	2713	12	’s	’	VERB
ftr-362	2713	13	not	not	PART
ftr-362	2713	14	a	a	DET
ftr-362	2713	15	reliable	reliable	ADJ
ftr-362	2713	16	opinion	opinion	NOUN
ftr-362	2713	17	!	!	PUNCT
ftr-362	2714	1	murfam	murfam	PROPN
ftr-362	2714	2	farms	farms	PROPN
ftr-362	2714	3	,	,	PUNCT
ftr-362	2714	4	llc	llc	PROPN
ftr-362	2714	5	v.	v.	PROPN
ftr-362	2714	6	united	united	PROPN
ftr-362	2714	7	states	states	PROPN
ftr-362	2714	8	,	,	PUNCT
ftr-362	2714	9	94	94	NUM
ftr-362	2714	10	fed	feed	VERB
ftr-362	2714	11	.	.	PUNCT
ftr-362	2715	1	cl	cl	NOUN
ftr-362	2715	2	.	.	PROPN
ftr-362	2716	1	235	235	NUM
ftr-362	2716	2	(	(	PUNCT
ftr-362	2716	3	8/16/10	8/16/10	NUM
ftr-362	2716	4	)	)	PUNCT
ftr-362	2716	5	.	.	PUNCT
ftr-362	2717	1	the	the	DET
ftr-362	2717	2	taxpayers	taxpayer	NOUN
ftr-362	2717	3	conceded	concede	VERB
ftr-362	2717	4	that	that	SCONJ
ftr-362	2717	5	their	their	PRON
ftr-362	2717	6	son	son	NOUN
ftr-362	2717	7	-	-	PUNCT
ftr-362	2717	8	of	of	ADP
ftr-362	2717	9	-	-	PUNCT
ftr-362	2717	10	boss	boss	NOUN
ftr-362	2717	11	tax	tax	NOUN
ftr-362	2717	12	shelters	shelter	NOUN
ftr-362	2717	13	lacked	lack	VERB
ftr-362	2717	14	economic	economic	ADJ
ftr-362	2717	15	substance	substance	NOUN
ftr-362	2717	16	,	,	PUNCT
ftr-362	2717	17	and	and	CCONJ
ftr-362	2717	18	the	the	DET
ftr-362	2717	19	only	only	ADJ
ftr-362	2717	20	issue	issue	NOUN
ftr-362	2717	21	was	be	AUX
ftr-362	2717	22	whether	whether	SCONJ
ftr-362	2717	23	the	the	DET
ftr-362	2717	24	40	40	NUM
ftr-362	2717	25	percent	percent	NOUN
ftr-362	2717	26	accuracy	accuracy	NOUN
ftr-362	2717	27	related	relate	VERB
ftr-362	2717	28	penalty	penalty	NOUN
ftr-362	2717	29	was	be	AUX
ftr-362	2717	30	properly	properly	ADV
ftr-362	2717	31	assessable	assessable	ADJ
ftr-362	2717	32	.	.	PUNCT
ftr-362	2718	1	the	the	DET
ftr-362	2718	2	court	court	NOUN
ftr-362	2718	3	held	hold	VERB
ftr-362	2718	4	that	that	SCONJ
ftr-362	2718	5	the	the	DET
ftr-362	2718	6	taxpayers	taxpayer	NOUN
ftr-362	2718	7	had	have	AUX
ftr-362	2718	8	not	not	PART
ftr-362	2718	9	established	establish	VERB
ftr-362	2718	10	that	that	PRON
ftr-362	2718	11	acted	act	VERB
ftr-362	2718	12	with	with	ADP
ftr-362	2718	13	reasonable	reasonable	ADJ
ftr-362	2718	14	cause	cause	NOUN
ftr-362	2718	15	or	or	CCONJ
ftr-362	2718	16	in	in	ADP
ftr-362	2718	17	good	good	ADJ
ftr-362	2718	18	faith	faith	NOUN
ftr-362	2718	19	,	,	PUNCT
ftr-362	2718	20	and	and	CCONJ
ftr-362	2718	21	that	that	SCONJ
ftr-362	2718	22	the	the	DET
ftr-362	2718	23	penalty	penalty	NOUN
ftr-362	2718	24	wa0s	wa0s	PROPN
ftr-362	2718	25	properly	properly	ADV
ftr-362	2718	26	assessed	assess	VERB
ftr-362	2718	27	.	.	PUNCT
ftr-362	2719	1	reliance	reliance	NOUN
ftr-362	2719	2	on	on	ADP
ftr-362	2719	3	the	the	DET
ftr-362	2719	4	advice	advice	NOUN
ftr-362	2719	5	of	of	ADP
ftr-362	2719	6	e&y	e&y	PROPN
ftr-362	2719	7	was	be	AUX
ftr-362	2719	8	not	not	PART
ftr-362	2719	9	reasonable	reasonable	ADJ
ftr-362	2719	10	:	:	PUNCT
ftr-362	2719	11	“	"	PUNCT
ftr-362	2719	12	because	because	SCONJ
ftr-362	2719	13	e&y	e&y	PROPN
ftr-362	2719	14	had	have	VERB
ftr-362	2719	15	a	a	DET
ftr-362	2719	16	financial	financial	ADJ
ftr-362	2719	17	interest	interest	NOUN
ftr-362	2719	18	in	in	ADP
ftr-362	2719	19	having	have	VERB
ftr-362	2719	20	the	the	DET
ftr-362	2719	21	murphys	murphys	PROPN
ftr-362	2719	22	participate	participate	VERB
ftr-362	2719	23	in	in	ADP
ftr-362	2719	24	cobra	cobra	NOUN
ftr-362	2719	25	,	,	PUNCT
ftr-362	2719	26	the	the	DET
ftr-362	2719	27	firm	firm	NOUN
ftr-362	2719	28	had	have	VERB
ftr-362	2719	29	an	an	DET
ftr-362	2719	30	inherent	inherent	ADJ
ftr-362	2719	31	conflict	conflict	NOUN
ftr-362	2719	32	of	of	ADP
ftr-362	2719	33	interest	interest	NOUN
ftr-362	2719	34	in	in	ADP
ftr-362	2719	35	advising	advise	VERB
ftr-362	2719	36	on	on	ADP
ftr-362	2719	37	the	the	DET
ftr-362	2719	38	legitimacy	legitimacy	NOUN
ftr-362	2719	39	of	of	ADP
ftr-362	2719	40	that	that	DET
ftr-362	2719	41	transaction	transaction	NOUN
ftr-362	2719	42	.	.	PUNCT
ftr-362	2719	43	”	"	PUNCT
ftr-362	2720	1	furthermore	furthermore	ADV
ftr-362	2720	2	,	,	PUNCT
ftr-362	2720	3	“	"	PUNCT
ftr-362	2720	4	[	[	X
ftr-362	2720	5	t]hat	t]hat	ADP
ftr-362	2720	6	conflict	conflict	NOUN
ftr-362	2720	7	of	of	ADP
ftr-362	2720	8	interest	interest	NOUN
ftr-362	2720	9	was	be	AUX
ftr-362	2720	10	exacerbated	exacerbate	VERB
ftr-362	2720	11	by	by	ADP
ftr-362	2720	12	the	the	DET
ftr-362	2720	13	fee	fee	NOUN
ftr-362	2720	14	structure	structure	NOUN
ftr-362	2720	15	,	,	PUNCT
ftr-362	2720	16	”	"	PUNCT
ftr-362	2720	17	under	under	ADP
ftr-362	2720	18	which	which	PRON
ftr-362	2720	19	e&y	e&y	PROPN
ftr-362	2720	20	’s	’s	PART
ftr-362	2720	21	fee	fee	NOUN
ftr-362	2720	22	would	would	AUX
ftr-362	2720	23	be	be	AUX
ftr-362	2720	24	a	a	DET
ftr-362	2720	25	percentage	percentage	NOUN
ftr-362	2720	26	of	of	ADP
ftr-362	2720	27	the	the	DET
ftr-362	2720	28	taxpayer	taxpayer	NOUN
ftr-362	2720	29	’s	’s	PART
ftr-362	2720	30	desired	desire	VERB
ftr-362	2720	31	tax	tax	NOUN
ftr-362	2720	32	loss	loss	NOUN
ftr-362	2720	33	.	.	PUNCT
ftr-362	2721	1	“	"	PUNCT
ftr-362	2721	2	the	the	DET
ftr-362	2721	3	murphys	murphys	PROPN
ftr-362	2721	4	knew	know	VERB
ftr-362	2721	5	that	that	SCONJ
ftr-362	2721	6	e&y	e&y	PROPN
ftr-362	2721	7	stood	stand	VERB
ftr-362	2721	8	to	to	PART
ftr-362	2721	9	earn	earn	VERB
ftr-362	2721	10	millions	million	NOUN
ftr-362	2721	11	by	by	ADP
ftr-362	2721	12	advising	advise	VERB
ftr-362	2721	13	them	they	PRON
ftr-362	2721	14	to	to	PART
ftr-362	2721	15	participate	participate	VERB
ftr-362	2721	16	in	in	ADP
ftr-362	2721	17	cobra	cobra	NOUN
ftr-362	2721	18	,	,	PUNCT
ftr-362	2721	19	and	and	CCONJ
ftr-362	2721	20	they	they	PRON
ftr-362	2721	21	therefore	therefore	ADV
ftr-362	2721	22	knew	know	VERB
ftr-362	2721	23	or	or	CCONJ
ftr-362	2721	24	should	should	AUX
ftr-362	2721	25	have	have	AUX
ftr-362	2721	26	known	know	VERB
ftr-362	2721	27	that	that	SCONJ
ftr-362	2721	28	e&y	e&y	PROPN
ftr-362	2721	29	’s	’s	PART
ftr-362	2721	30	advice	advice	NOUN
ftr-362	2721	31	lacked	lack	VERB
ftr-362	2721	32	the	the	DET
ftr-362	2721	33	trustworthiness	trustworthiness	NOUN
ftr-362	2721	34	of	of	ADP
ftr-362	2721	35	an	an	DET
ftr-362	2721	36	impartial	impartial	ADJ
ftr-362	2721	37	opinion	opinion	NOUN
ftr-362	2721	38	.	.	PUNCT
ftr-362	2721	39	”	"	PUNCT
ftr-362	2722	1	judge	judge	PROPN
ftr-362	2722	2	damich	damich	PROPN
ftr-362	2722	3	also	also	ADV
ftr-362	2722	4	had	have	VERB
ftr-362	2722	5	a	a	DET
ftr-362	2722	6	host	host	NOUN
ftr-362	2722	7	of	of	ADP
ftr-362	2722	8	other	other	ADJ
ftr-362	2722	9	reasons	reason	NOUN
ftr-362	2722	10	for	for	ADP
ftr-362	2722	11	finding	find	VERB
ftr-362	2722	12	that	that	SCONJ
ftr-362	2722	13	the	the	DET
ftr-362	2722	14	taxpayers	taxpayer	NOUN
ftr-362	2722	15	’	’	PART
ftr-362	2722	16	reliance	reliance	NOUN
ftr-362	2722	17	was	be	AUX
ftr-362	2722	18	not	not	PART
ftr-362	2722	19	reasonable	reasonable	ADJ
ftr-362	2722	20	or	or	CCONJ
ftr-362	2722	21	in	in	ADP
ftr-362	2722	22	good	good	ADJ
ftr-362	2722	23	faith	faith	NOUN
ftr-362	2722	24	.	.	PUNCT
ftr-362	2723	1	ix	ix	ADJ
ftr-362	2723	2	.	.	PUNCT
ftr-362	2724	1	exempt	exempt	ADJ
ftr-362	2724	2	organizations	organization	NOUN
ftr-362	2724	3	and	and	CCONJ
ftr-362	2724	4	charitable	charitable	ADJ
ftr-362	2724	5	giving	give	VERB
ftr-362	2724	6	a.	a.	NOUN
ftr-362	2724	7	exempt	exempt	ADJ
ftr-362	2724	8	organizations	organization	NOUN
ftr-362	2724	9	1	1	NUM
ftr-362	2724	10	.	.	PUNCT
ftr-362	2725	1	the	the	DET
ftr-362	2725	2	irs	irs	PROPN
ftr-362	2725	3	gives	give	VERB
ftr-362	2725	4	small	small	ADJ
ftr-362	2725	5	exempt	exempt	ADJ
ftr-362	2725	6	organizations	organization	NOUN
ftr-362	2725	7	until	until	SCONJ
ftr-362	2725	8	10/15/10	10/15/10	PROPN
ftr-362	2725	9	to	to	PART
ftr-362	2725	10	comply	comply	VERB
ftr-362	2725	11	with	with	ADP
ftr-362	2725	12	filing	filing	NOUN
ftr-362	2725	13	requirements	requirement	NOUN
ftr-362	2725	14	.	.	PUNCT
ftr-362	2726	1	ir-2010	ir-2010	NOUN
ftr-362	2726	2	-	-	PUNCT
ftr-362	2726	3	87	87	NUM
ftr-362	2726	4	(	(	PUNCT
ftr-362	2726	5	7/26/10	7/26/10	NUM
ftr-362	2726	6	)	)	PUNCT
ftr-362	2726	7	.	.	PUNCT
ftr-362	2727	1	the	the	DET
ftr-362	2727	2	irs	irs	PROPN
ftr-362	2727	3	has	have	AUX
ftr-362	2727	4	granted	grant	VERB
ftr-362	2727	5	relief	relief	NOUN
ftr-362	2727	6	to	to	ADP
ftr-362	2727	7	small	small	ADJ
ftr-362	2727	8	exempt	exempt	ADJ
ftr-362	2727	9	organizations	organization	NOUN
ftr-362	2727	10	that	that	PRON
ftr-362	2727	11	failed	fail	VERB
ftr-362	2727	12	to	to	PART
ftr-362	2727	13	file	file	VERB
ftr-362	2727	14	required	require	VERB
ftr-362	2727	15	returns	return	NOUN
ftr-362	2727	16	for	for	ADP
ftr-362	2727	17	2007	2007	NUM
ftr-362	2727	18	,	,	PUNCT
ftr-362	2727	19	2008	2008	NUM
ftr-362	2727	20	and	and	CCONJ
ftr-362	2727	21	2009	2009	NUM
ftr-362	2727	22	by	by	ADP
ftr-362	2727	23	extending	extend	VERB
ftr-362	2727	24	to	to	ADP
ftr-362	2727	25	10/15/10	10/15/10	PROPN
ftr-362	2727	26	the	the	DET
ftr-362	2727	27	deadline	deadline	NOUN
ftr-362	2727	28	for	for	ADP
ftr-362	2727	29	complying	comply	VERB
ftr-362	2727	30	with	with	ADP
ftr-362	2727	31	filing	filing	NOUN
ftr-362	2727	32	requirements	requirement	NOUN
ftr-362	2727	33	in	in	ADP
ftr-362	2727	34	order	order	NOUN
ftr-362	2727	35	to	to	PART
ftr-362	2727	36	keep	keep	VERB
ftr-362	2727	37	tax	tax	NOUN
ftr-362	2727	38	exempt	exempt	ADJ
ftr-362	2727	39	status	status	NOUN
ftr-362	2727	40	.	.	PUNCT
ftr-362	2728	1	the	the	DET
ftr-362	2728	2	information	information	NOUN
ftr-362	2728	3	release	release	NOUN
ftr-362	2728	4	provides	provide	VERB
ftr-362	2728	5	for	for	ADP
ftr-362	2728	6	late	late	ADJ
ftr-362	2728	7	electronic	electronic	ADJ
ftr-362	2728	8	filing	filing	NOUN
ftr-362	2728	9	of	of	ADP
ftr-362	2728	10	the	the	DET
ftr-362	2728	11	form	form	NOUN
ftr-362	2728	12	700	700	NUM
ftr-362	2728	13	florida	florida	PROPN
ftr-362	2728	14	tax	tax	NOUN
ftr-362	2728	15	review	review	NOUN
ftr-362	2729	1	[	[	X
ftr-362	2729	2	vol	vol	NOUN
ftr-362	2729	3	.	.	PUNCT
ftr-362	2730	1	10:9	10:9	NUM
ftr-362	2730	2	990	990	NUM
ftr-362	2730	3	-	-	PUNCT
ftr-362	2730	4	n	n	NOUN
ftr-362	2730	5	,	,	PUNCT
ftr-362	2730	6	electronic	electronic	ADJ
ftr-362	2730	7	notice	notice	NOUN
ftr-362	2730	8	(	(	PUNCT
ftr-362	2730	9	e	e	NOUN
ftr-362	2730	10	-	-	NOUN
ftr-362	2730	11	postcard	postcard	NOUN
ftr-362	2730	12	)	)	PUNCT
ftr-362	2730	13	and	and	CCONJ
ftr-362	2730	14	for	for	ADP
ftr-362	2730	15	a	a	DET
ftr-362	2730	16	voluntary	voluntary	ADJ
ftr-362	2730	17	compliance	compliance	NOUN
ftr-362	2730	18	program	program	NOUN
ftr-362	2730	19	to	to	PART
ftr-362	2730	20	file	file	VERB
ftr-362	2730	21	the	the	DET
ftr-362	2730	22	form	form	NOUN
ftr-362	2730	23	990	990	NUM
ftr-362	2730	24	-	-	PUNCT
ftr-362	2730	25	ez	ez	NOUN
ftr-362	2730	26	.	.	PROPN
ftr-362	2730	27	2	2	NUM
ftr-362	2730	28	.	.	PUNCT
ftr-362	2730	29	tax	tax	NOUN
ftr-362	2730	30	blues	blue	NOUN
ftr-362	2730	31	for	for	ADP
ftr-362	2730	32	bluetooth	bluetooth	PROPN
ftr-362	2730	33	.	.	PUNCT
ftr-362	2731	1	bluetooth	bluetooth	PROPN
ftr-362	2731	2	sig	sig	PROPN
ftr-362	2731	3	,	,	PUNCT
ftr-362	2731	4	inc	inc	PROPN
ftr-362	2731	5	.	.	PROPN
ftr-362	2732	1	v.	v.	PROPN
ftr-362	2732	2	united	united	PROPN
ftr-362	2732	3	states	states	PROPN
ftr-362	2732	4	,	,	PUNCT
ftr-362	2732	5	611	611	NUM
ftr-362	2732	6	f.3d	f.3d	NUM
ftr-362	2732	7	617	617	NUM
ftr-362	2732	8	(	(	PUNCT
ftr-362	2732	9	9th	9th	ADJ
ftr-362	2732	10	cir	cir	NOUN
ftr-362	2732	11	.	.	PUNCT
ftr-362	2733	1	7/8/10	7/8/10	NUM
ftr-362	2733	2	)	)	PUNCT
ftr-362	2733	3	.	.	PUNCT
ftr-362	2734	1	the	the	DET
ftr-362	2734	2	taxpayer	taxpayer	NOUN
ftr-362	2734	3	sought	seek	VERB
ftr-362	2734	4	tax	tax	NOUN
ftr-362	2734	5	exempt	exempt	ADJ
ftr-362	2734	6	status	status	NOUN
ftr-362	2734	7	under	under	ADP
ftr-362	2734	8	§	§	PROPN
ftr-362	2734	9	501(c)(6	501(c)(6	NUM
ftr-362	2734	10	)	)	PUNCT
ftr-362	2734	11	as	as	ADP
ftr-362	2734	12	a	a	DET
ftr-362	2734	13	“	"	PUNCT
ftr-362	2734	14	business	business	NOUN
ftr-362	2734	15	league	league	NOUN
ftr-362	2734	16	.	.	PUNCT
ftr-362	2734	17	”	"	PUNCT
ftr-362	2735	1	the	the	DET
ftr-362	2735	2	corporation	corporation	NOUN
ftr-362	2735	3	(	(	PUNCT
ftr-362	2735	4	1	1	X
ftr-362	2735	5	)	)	PUNCT
ftr-362	2735	6	develops	develop	VERB
ftr-362	2735	7	,	,	PUNCT
ftr-362	2735	8	refines	refine	NOUN
ftr-362	2735	9	,	,	PUNCT
ftr-362	2735	10	and	and	CCONJ
ftr-362	2735	11	adapts	adapt	VERB
ftr-362	2735	12	the	the	DET
ftr-362	2735	13	bluetooth	bluetooth	PROPN
ftr-362	2735	14	specification	specification	NOUN
ftr-362	2735	15	,	,	PUNCT
ftr-362	2735	16	(	(	PUNCT
ftr-362	2735	17	2	2	X
ftr-362	2735	18	)	)	PUNCT
ftr-362	2735	19	engages	engage	VERB
ftr-362	2735	20	in	in	ADP
ftr-362	2735	21	marketing	marketing	NOUN
ftr-362	2735	22	,	,	PUNCT
ftr-362	2735	23	public	public	ADJ
ftr-362	2735	24	relations	relation	NOUN
ftr-362	2735	25	,	,	PUNCT
ftr-362	2735	26	and	and	CCONJ
ftr-362	2735	27	other	other	ADJ
ftr-362	2735	28	promotional	promotional	ADJ
ftr-362	2735	29	activities	activity	NOUN
ftr-362	2735	30	designed	design	VERB
ftr-362	2735	31	to	to	PART
ftr-362	2735	32	influence	influence	VERB
ftr-362	2735	33	the	the	DET
ftr-362	2735	34	acceptance	acceptance	NOUN
ftr-362	2735	35	,	,	PUNCT
ftr-362	2735	36	understanding	understanding	NOUN
ftr-362	2735	37	,	,	PUNCT
ftr-362	2735	38	and	and	CCONJ
ftr-362	2735	39	use	use	NOUN
ftr-362	2735	40	of	of	ADP
ftr-362	2735	41	bluetooth	bluetooth	NOUN
ftr-362	2735	42	enabled	enable	VERB
ftr-362	2735	43	products	product	NOUN
ftr-362	2735	44	,	,	PUNCT
ftr-362	2735	45	(	(	PUNCT
ftr-362	2735	46	3	3	X
ftr-362	2735	47	)	)	PUNCT
ftr-362	2735	48	enforces	enforce	VERB
ftr-362	2735	49	its	its	PRON
ftr-362	2735	50	trademark	trademark	NOUN
ftr-362	2735	51	both	both	CCONJ
ftr-362	2735	52	by	by	ADP
ftr-362	2735	53	ensuring	ensure	VERB
ftr-362	2735	54	that	that	SCONJ
ftr-362	2735	55	its	its	PRON
ftr-362	2735	56	members	member	NOUN
ftr-362	2735	57	conform	conform	VERB
ftr-362	2735	58	to	to	ADP
ftr-362	2735	59	the	the	DET
ftr-362	2735	60	“	"	PUNCT
ftr-362	2735	61	bluetooth	bluetooth	PROPN
ftr-362	2735	62	brand	brand	PROPN
ftr-362	2735	63	book	book	NOUN
ftr-362	2735	64	”	"	PUNCT
ftr-362	2735	65	and	and	CCONJ
ftr-362	2735	66	by	by	ADP
ftr-362	2735	67	detecting	detect	VERB
ftr-362	2735	68	unauthorized	unauthorized	ADJ
ftr-362	2735	69	use	use	NOUN
ftr-362	2735	70	of	of	ADP
ftr-362	2735	71	the	the	DET
ftr-362	2735	72	bluetooth	bluetooth	PROPN
ftr-362	2735	73	trademark	trademark	NOUN
ftr-362	2735	74	,	,	PUNCT
ftr-362	2735	75	and	and	CCONJ
ftr-362	2735	76	(	(	PUNCT
ftr-362	2735	77	4	4	X
ftr-362	2735	78	)	)	PUNCT
ftr-362	2735	79	operates	operate	VERB
ftr-362	2735	80	a	a	DET
ftr-362	2735	81	certification	certification	NOUN
ftr-362	2735	82	and	and	CCONJ
ftr-362	2735	83	listing	list	VERB
ftr-362	2735	84	program	program	NOUN
ftr-362	2735	85	.	.	PUNCT
ftr-362	2736	1	the	the	DET
ftr-362	2736	2	taxpayer	taxpayer	NOUN
ftr-362	2736	3	had	have	VERB
ftr-362	2736	4	4,148	4,148	NUM
ftr-362	2736	5	members	member	NOUN
ftr-362	2736	6	,	,	PUNCT
ftr-362	2736	7	all	all	PRON
ftr-362	2736	8	of	of	ADP
ftr-362	2736	9	which	which	PRON
ftr-362	2736	10	independent	independent	ADJ
ftr-362	2736	11	businesses	business	NOUN
ftr-362	2736	12	.	.	PUNCT
ftr-362	2737	1	it	it	PRON
ftr-362	2737	2	had	have	VERB
ftr-362	2737	3	three	three	NUM
ftr-362	2737	4	membership	membership	NOUN
ftr-362	2737	5	classes	class	NOUN
ftr-362	2737	6	:	:	PUNCT
ftr-362	2737	7	adopters	adopter	NOUN
ftr-362	2737	8	,	,	PUNCT
ftr-362	2737	9	associates	associate	NOUN
ftr-362	2737	10	,	,	PUNCT
ftr-362	2737	11	and	and	CCONJ
ftr-362	2737	12	promoters	promoter	NOUN
ftr-362	2737	13	.	.	PUNCT
ftr-362	2738	1	adopters	adopter	NOUN
ftr-362	2738	2	pay	pay	VERB
ftr-362	2738	3	no	no	DET
ftr-362	2738	4	annual	annual	ADJ
ftr-362	2738	5	fee	fee	NOUN
ftr-362	2738	6	,	,	PUNCT
ftr-362	2738	7	but	but	CCONJ
ftr-362	2738	8	pay	pay	VERB
ftr-362	2738	9	a	a	DET
ftr-362	2738	10	listing	listing	NOUN
ftr-362	2738	11	fee	fee	NOUN
ftr-362	2738	12	of	of	ADP
ftr-362	2738	13	$	$	SYM
ftr-362	2738	14	10,000	10,000	NUM
ftr-362	2738	15	per	per	ADP
ftr-362	2738	16	product	product	NOUN
ftr-362	2738	17	.	.	PUNCT
ftr-362	2739	1	associates	associate	NOUN
ftr-362	2739	2	pay	pay	VERB
ftr-362	2739	3	an	an	DET
ftr-362	2739	4	annual	annual	ADJ
ftr-362	2739	5	fee	fee	NOUN
ftr-362	2739	6	of	of	ADP
ftr-362	2739	7	either	either	CCONJ
ftr-362	2739	8	$	$	SYM
ftr-362	2739	9	7,500	7,500	NUM
ftr-362	2739	10	or	or	CCONJ
ftr-362	2739	11	$	$	SYM
ftr-362	2739	12	35,000	35,000	NUM
ftr-362	2739	13	depending	depend	VERB
ftr-362	2739	14	on	on	ADP
ftr-362	2739	15	the	the	DET
ftr-362	2739	16	size	size	NOUN
ftr-362	2739	17	of	of	ADP
ftr-362	2739	18	the	the	DET
ftr-362	2739	19	manufacturer	manufacturer	NOUN
ftr-362	2739	20	.	.	PUNCT
ftr-362	2740	1	they	they	PRON
ftr-362	2740	2	pay	pay	VERB
ftr-362	2740	3	a	a	DET
ftr-362	2740	4	reduced	reduced	ADJ
ftr-362	2740	5	listing	listing	NOUN
ftr-362	2740	6	fee	fee	NOUN
ftr-362	2740	7	of	of	ADP
ftr-362	2740	8	$	$	SYM
ftr-362	2740	9	5,000	5,000	NUM
ftr-362	2740	10	per	per	ADP
ftr-362	2740	11	product	product	NOUN
ftr-362	2740	12	and	and	CCONJ
ftr-362	2740	13	have	have	VERB
ftr-362	2740	14	the	the	DET
ftr-362	2740	15	right	right	NOUN
ftr-362	2740	16	to	to	PART
ftr-362	2740	17	participate	participate	VERB
ftr-362	2740	18	in	in	ADP
ftr-362	2740	19	the	the	DET
ftr-362	2740	20	continuing	continue	VERB
ftr-362	2740	21	development	development	NOUN
ftr-362	2740	22	of	of	ADP
ftr-362	2740	23	the	the	DET
ftr-362	2740	24	bluetooth	bluetooth	PROPN
ftr-362	2740	25	specification	specification	NOUN
ftr-362	2740	26	.	.	PUNCT
ftr-362	2741	1	they	they	PRON
ftr-362	2741	2	receive	receive	VERB
ftr-362	2741	3	certain	certain	ADJ
ftr-362	2741	4	marketing	marketing	NOUN
ftr-362	2741	5	and	and	CCONJ
ftr-362	2741	6	promotional	promotional	ADJ
ftr-362	2741	7	opportunities	opportunity	NOUN
ftr-362	2741	8	that	that	PRON
ftr-362	2741	9	may	may	AUX
ftr-362	2741	10	not	not	PART
ftr-362	2741	11	be	be	AUX
ftr-362	2741	12	available	available	ADJ
ftr-362	2741	13	to	to	ADP
ftr-362	2741	14	adopters	adopter	NOUN
ftr-362	2741	15	.	.	PUNCT
ftr-362	2742	1	promoters	promoter	NOUN
ftr-362	2742	2	pay	pay	VERB
ftr-362	2742	3	no	no	DET
ftr-362	2742	4	annual	annual	ADJ
ftr-362	2742	5	fee	fee	NOUN
ftr-362	2742	6	but	but	CCONJ
ftr-362	2742	7	enjoy	enjoy	VERB
ftr-362	2742	8	the	the	DET
ftr-362	2742	9	same	same	ADJ
ftr-362	2742	10	benefits	benefit	NOUN
ftr-362	2742	11	as	as	ADP
ftr-362	2742	12	associates	associate	NOUN
ftr-362	2742	13	,	,	PUNCT
ftr-362	2742	14	plus	plus	CCONJ
ftr-362	2742	15	a	a	DET
ftr-362	2742	16	seat	seat	NOUN
ftr-362	2742	17	on	on	ADP
ftr-362	2742	18	the	the	DET
ftr-362	2742	19	board	board	NOUN
ftr-362	2742	20	of	of	ADP
ftr-362	2742	21	directors	director	NOUN
ftr-362	2742	22	.	.	PUNCT
ftr-362	2743	1	each	each	PRON
ftr-362	2743	2	of	of	ADP
ftr-362	2743	3	the	the	DET
ftr-362	2743	4	original	original	ADJ
ftr-362	2743	5	five	five	NUM
ftr-362	2743	6	companies	company	NOUN
ftr-362	2743	7	involved	involve	VERB
ftr-362	2743	8	with	with	ADP
ftr-362	2743	9	the	the	DET
ftr-362	2743	10	technology	technology	NOUN
ftr-362	2743	11	has	have	VERB
ftr-362	2743	12	promoter	promoter	NOUN
ftr-362	2743	13	status	status	NOUN
ftr-362	2743	14	.	.	PUNCT
ftr-362	2744	1	the	the	DET
ftr-362	2744	2	court	court	NOUN
ftr-362	2744	3	affirmed	affirm	VERB
ftr-362	2744	4	the	the	DET
ftr-362	2744	5	district	district	NOUN
ftr-362	2744	6	court	court	NOUN
ftr-362	2744	7	’s	’s	PART
ftr-362	2744	8	summary	summary	NOUN
ftr-362	2744	9	judgment	judgment	NOUN
ftr-362	2744	10	that	that	SCONJ
ftr-362	2744	11	the	the	DET
ftr-362	2744	12	taxpayer	taxpayer	NOUN
ftr-362	2744	13	did	do	AUX
ftr-362	2744	14	not	not	PART
ftr-362	2744	15	qualify	qualify	VERB
ftr-362	2744	16	for	for	ADP
ftr-362	2744	17	tax	tax	NOUN
ftr-362	2744	18	exempt	exempt	ADJ
ftr-362	2744	19	status	status	NOUN
ftr-362	2744	20	,	,	PUNCT
ftr-362	2744	21	because	because	SCONJ
ftr-362	2744	22	it	it	PRON
ftr-362	2744	23	activities	activitie	VERB
ftr-362	2744	24	were	be	AUX
ftr-362	2744	25	activities	activity	NOUN
ftr-362	2744	26	ordinarily	ordinarily	ADV
ftr-362	2744	27	conducted	conduct	VERB
ftr-362	2744	28	for	for	ADP
ftr-362	2744	29	profit	profit	NOUN
ftr-362	2744	30	,	,	PUNCT
ftr-362	2744	31	which	which	PRON
ftr-362	2744	32	is	be	AUX
ftr-362	2744	33	not	not	PART
ftr-362	2744	34	permitted	permit	VERB
ftr-362	2744	35	under	under	ADP
ftr-362	2744	36	reg	reg	NOUN
ftr-362	2744	37	.	.	PUNCT
ftr-362	2745	1	§	§	PROPN
ftr-362	2745	2	1.501(c)(6)-1	1.501(c)(6)-1	PROPN
ftr-362	2745	3	.	.	PUNCT
ftr-362	2746	1	further	far	ADV
ftr-362	2746	2	,	,	PUNCT
ftr-362	2746	3	the	the	DET
ftr-362	2746	4	taxpayer	taxpayer	NOUN
ftr-362	2746	5	’s	’s	PART
ftr-362	2746	6	activities	activity	NOUN
ftr-362	2746	7	were	be	AUX
ftr-362	2746	8	not	not	PART
ftr-362	2746	9	directed	direct	VERB
ftr-362	2746	10	to	to	ADP
ftr-362	2746	11	the	the	DET
ftr-362	2746	12	improvement	improvement	NOUN
ftr-362	2746	13	of	of	ADP
ftr-362	2746	14	business	business	NOUN
ftr-362	2746	15	conditions	condition	NOUN
ftr-362	2746	16	of	of	ADP
ftr-362	2746	17	one	one	NUM
ftr-362	2746	18	or	or	CCONJ
ftr-362	2746	19	more	more	ADJ
ftr-362	2746	20	lines	line	NOUN
ftr-362	2746	21	of	of	ADP
ftr-362	2746	22	business	business	NOUN
ftr-362	2746	23	as	as	SCONJ
ftr-362	2746	24	distinguished	distinguish	VERB
ftr-362	2746	25	from	from	ADP
ftr-362	2746	26	the	the	DET
ftr-362	2746	27	performance	performance	NOUN
ftr-362	2746	28	of	of	ADP
ftr-362	2746	29	particular	particular	ADJ
ftr-362	2746	30	services	service	NOUN
ftr-362	2746	31	for	for	ADP
ftr-362	2746	32	individual	individual	ADJ
ftr-362	2746	33	persons	person	NOUN
ftr-362	2746	34	.	.	PUNCT
ftr-362	2747	1	a	a	DET
ftr-362	2747	2	benefit	benefit	NOUN
ftr-362	2747	3	to	to	ADP
ftr-362	2747	4	nonmembers	nonmember	NOUN
ftr-362	2747	5	is	be	AUX
ftr-362	2747	6	a	a	DET
ftr-362	2747	7	key	key	ADJ
ftr-362	2747	8	characteristic	characteristic	NOUN
ftr-362	2747	9	of	of	ADP
ftr-362	2747	10	business	business	NOUN
ftr-362	2747	11	leagues	league	NOUN
ftr-362	2747	12	,	,	PUNCT
ftr-362	2747	13	but	but	CCONJ
ftr-362	2747	14	the	the	DET
ftr-362	2747	15	taxpayer	taxpayer	NOUN
ftr-362	2747	16	did	do	AUX
ftr-362	2747	17	not	not	PART
ftr-362	2747	18	benefit	benefit	VERB
ftr-362	2747	19	nonmembers	nonmember	NOUN
ftr-362	2747	20	.	.	PUNCT
ftr-362	2748	1	rather	rather	ADV
ftr-362	2748	2	,	,	PUNCT
ftr-362	2748	3	the	the	DET
ftr-362	2748	4	taxpayer	taxpayer	NOUN
ftr-362	2748	5	engaged	engage	VERB
ftr-362	2748	6	in	in	ADP
ftr-362	2748	7	particular	particular	ADJ
ftr-362	2748	8	services	service	NOUN
ftr-362	2748	9	for	for	ADP
ftr-362	2748	10	particular	particular	ADJ
ftr-362	2748	11	member	member	NOUN
ftr-362	2748	12	-	-	PUNCT
ftr-362	2748	13	manufacturers	manufacturer	NOUN
ftr-362	2748	14	.	.	PUNCT
ftr-362	2749	1	3	3	X
ftr-362	2749	2	.	.	X
ftr-362	2749	3	the	the	DET
ftr-362	2749	4	exclusivity	exclusivity	NOUN
ftr-362	2749	5	of	of	ADP
ftr-362	2749	6	a	a	DET
ftr-362	2749	7	gated	gate	VERB
ftr-362	2749	8	parking	parking	NOUN
ftr-362	2749	9	lot	lot	NOUN
ftr-362	2749	10	for	for	ADP
ftr-362	2749	11	the	the	DET
ftr-362	2749	12	neighborhood	neighborhood	NOUN
ftr-362	2749	13	beach	beach	NOUN
ftr-362	2749	14	club	club	NOUN
ftr-362	2749	15	has	have	VERB
ftr-362	2749	16	a	a	DET
ftr-362	2749	17	tax	tax	NOUN
ftr-362	2749	18	price	price	NOUN
ftr-362	2749	19	.	.	PUNCT
ftr-362	2750	1	ocean	ocean	NOUN
ftr-362	2750	2	pines	pines	PROPN
ftr-362	2750	3	association	association	PROPN
ftr-362	2750	4	v.	v.	PROPN
ftr-362	2750	5	commissioner	commissioner	PROPN
ftr-362	2750	6	,	,	PUNCT
ftr-362	2750	7	135	135	NUM
ftr-362	2750	8	t.c	t.c	PROPN
ftr-362	2750	9	.	.	PUNCT
ftr-362	2751	1	no	no	INTJ
ftr-362	2751	2	.	.	NOUN
ftr-362	2751	3	13	13	NUM
ftr-362	2751	4	(	(	PUNCT
ftr-362	2751	5	8/30/10	8/30/10	NUM
ftr-362	2751	6	)	)	PUNCT
ftr-362	2751	7	.	.	PUNCT
ftr-362	2752	1	the	the	DET
ftr-362	2752	2	taxpayer	taxpayer	NOUN
ftr-362	2752	3	was	be	AUX
ftr-362	2752	4	a	a	DET
ftr-362	2752	5	homeowners	homeowner	NOUN
ftr-362	2752	6	association	association	NOUN
ftr-362	2752	7	that	that	PRON
ftr-362	2752	8	was	be	AUX
ftr-362	2752	9	tax	tax	NOUN
ftr-362	2752	10	-	-	PUNCT
ftr-362	2752	11	exempt	exempt	ADJ
ftr-362	2752	12	under	under	ADP
ftr-362	2752	13	§	§	PROPN
ftr-362	2752	14	501(c)(4	501(c)(4	NUM
ftr-362	2752	15	)	)	PUNCT
ftr-362	2752	16	as	as	ADP
ftr-362	2752	17	a	a	DET
ftr-362	2752	18	not	not	PART
ftr-362	2752	19	-	-	PUNCT
ftr-362	2752	20	for	for	ADP
ftr-362	2752	21	-	-	PUNCT
ftr-362	2752	22	profit	profit	NOUN
ftr-362	2752	23	organized	organize	VERB
ftr-362	2752	24	to	to	PART
ftr-362	2752	25	promote	promote	VERB
ftr-362	2752	26	community	community	NOUN
ftr-362	2752	27	welfare	welfare	NOUN
ftr-362	2752	28	.	.	PUNCT
ftr-362	2753	1	in	in	ADP
ftr-362	2753	2	addition	addition	NOUN
ftr-362	2753	3	to	to	ADP
ftr-362	2753	4	enforcing	enforce	VERB
ftr-362	2753	5	zoning	zoning	NOUN
ftr-362	2753	6	and	and	CCONJ
ftr-362	2753	7	providing	provide	VERB
ftr-362	2753	8	roads	road	NOUN
ftr-362	2753	9	and	and	CCONJ
ftr-362	2753	10	recreational	recreational	ADJ
ftr-362	2753	11	facilities	facility	NOUN
ftr-362	2753	12	within	within	ADP
ftr-362	2753	13	ocean	ocean	NOUN
ftr-362	2753	14	pines	pine	NOUN
ftr-362	2753	15	,	,	PUNCT
ftr-362	2753	16	funded	fund	VERB
ftr-362	2753	17	by	by	ADP
ftr-362	2753	18	members	member	NOUN
ftr-362	2753	19	’	'	PUNCT
ftr-362	2753	20	dues	due	NOUN
ftr-362	2753	21	(	(	PUNCT
ftr-362	2753	22	but	but	CCONJ
ftr-362	2753	23	which	which	PRON
ftr-362	2753	24	were	be	AUX
ftr-362	2753	25	open	open	ADJ
ftr-362	2753	26	to	to	ADP
ftr-362	2753	27	both	both	DET
ftr-362	2753	28	members	member	NOUN
ftr-362	2753	29	and	and	CCONJ
ftr-362	2753	30	nonmembers	nonmember	NOUN
ftr-362	2753	31	)	)	PUNCT
ftr-362	2753	32	,	,	PUNCT
ftr-362	2753	33	it	it	PRON
ftr-362	2753	34	operated	operate	VERB
ftr-362	2753	35	a	a	DET
ftr-362	2753	36	beach	beach	NOUN
ftr-362	2753	37	club	club	NOUN
ftr-362	2753	38	and	and	CCONJ
ftr-362	2753	39	parking	parking	NOUN
ftr-362	2753	40	lots	lot	NOUN
ftr-362	2753	41	eight	eight	NUM
ftr-362	2753	42	miles	mile	NOUN
ftr-362	2753	43	from	from	ADP
ftr-362	2753	44	the	the	DET
ftr-362	2753	45	area	area	NOUN
ftr-362	2753	46	(	(	PUNCT
ftr-362	2753	47	ocean	ocean	NOUN
ftr-362	2753	48	pines	pine	NOUN
ftr-362	2753	49	)	)	PUNCT
ftr-362	2753	50	in	in	ADP
ftr-362	2753	51	which	which	PRON
ftr-362	2753	52	its	its	PRON
ftr-362	2753	53	members	member	NOUN
ftr-362	2753	54	lived	live	VERB
ftr-362	2753	55	.	.	PUNCT
ftr-362	2754	1	the	the	DET
ftr-362	2754	2	primary	primary	ADJ
ftr-362	2754	3	beach	beach	NOUN
ftr-362	2754	4	club	club	NOUN
ftr-362	2754	5	facilities	facility	NOUN
ftr-362	2754	6	(	(	PUNCT
ftr-362	2754	7	e.g.	e.g.	ADV
ftr-362	2754	8	,	,	PUNCT
ftr-362	2754	9	pool	pool	NOUN
ftr-362	2754	10	,	,	PUNCT
ftr-362	2754	11	locker	locker	NOUN
ftr-362	2754	12	room	room	NOUN
ftr-362	2754	13	,	,	PUNCT
ftr-362	2754	14	etc	etc	X
ftr-362	2754	15	.	.	X
ftr-362	2754	16	)	)	PUNCT
ftr-362	2755	1	and	and	CCONJ
ftr-362	2755	2	parking	parking	NOUN
ftr-362	2755	3	lots	lot	NOUN
ftr-362	2755	4	were	be	AUX
ftr-362	2755	5	accessible	accessible	ADJ
ftr-362	2755	6	only	only	ADV
ftr-362	2755	7	to	to	ADP
ftr-362	2755	8	the	the	DET
ftr-362	2755	9	association	association	NOUN
ftr-362	2755	10	’s	’s	PART
ftr-362	2755	11	members	member	NOUN
ftr-362	2755	12	and	and	CCONJ
ftr-362	2755	13	their	their	PRON
ftr-362	2755	14	guests	guest	NOUN
ftr-362	2755	15	,	,	PUNCT
ftr-362	2755	16	but	but	CCONJ
ftr-362	2755	17	the	the	DET
ftr-362	2755	18	snack	snack	NOUN
ftr-362	2755	19	bar	bar	NOUN
ftr-362	2755	20	,	,	PUNCT
ftr-362	2755	21	restaurant	restaurant	NOUN
ftr-362	2755	22	,	,	PUNCT
ftr-362	2755	23	and	and	CCONJ
ftr-362	2755	24	beach	beach	PROPN
ftr-362	2755	25	itself	itself	PRON
ftr-362	2755	26	were	be	AUX
ftr-362	2755	27	open	open	ADJ
ftr-362	2755	28	to	to	ADP
ftr-362	2755	29	the	the	DET
ftr-362	2755	30	public	public	NOUN
ftr-362	2755	31	.	.	PUNCT
ftr-362	2756	1	the	the	DET
ftr-362	2756	2	taxpayer	taxpayer	NOUN
ftr-362	2756	3	charged	charge	VERB
ftr-362	2756	4	its	its	PRON
ftr-362	2756	5	members	member	NOUN
ftr-362	2756	6	a	a	DET
ftr-362	2756	7	2011	2011	NUM
ftr-362	2756	8	]	]	PUNCT
ftr-362	2756	9	recent	recent	ADJ
ftr-362	2756	10	developments	development	NOUN
ftr-362	2756	11	in	in	ADP
ftr-362	2756	12	federal	federal	ADJ
ftr-362	2756	13	income	income	NOUN
ftr-362	2756	14	taxation	taxation	NOUN
ftr-362	2756	15	701	701	NUM
ftr-362	2756	16	separate	separate	ADJ
ftr-362	2756	17	fee	fee	NOUN
ftr-362	2756	18	for	for	ADP
ftr-362	2756	19	parking	parking	NOUN
ftr-362	2756	20	permits	permit	NOUN
ftr-362	2756	21	,	,	PUNCT
ftr-362	2756	22	and	and	CCONJ
ftr-362	2756	23	maintained	maintain	VERB
ftr-362	2756	24	a	a	DET
ftr-362	2756	25	parking	parking	NOUN
ftr-362	2756	26	permit	permit	NOUN
ftr-362	2756	27	system	system	NOUN
ftr-362	2756	28	and	and	CCONJ
ftr-362	2756	29	guards	guard	NOUN
ftr-362	2756	30	.	.	PUNCT
ftr-362	2757	1	it	it	PRON
ftr-362	2757	2	also	also	ADV
ftr-362	2757	3	leased	lease	VERB
ftr-362	2757	4	the	the	DET
ftr-362	2757	5	parking	parking	NOUN
ftr-362	2757	6	lots	lot	NOUN
ftr-362	2757	7	to	to	ADP
ftr-362	2757	8	third	third	ADJ
ftr-362	2757	9	-	-	PUNCT
ftr-362	2757	10	party	party	NOUN
ftr-362	2757	11	businesses	business	NOUN
ftr-362	2757	12	at	at	ADP
ftr-362	2757	13	night	night	NOUN
ftr-362	2757	14	and	and	CCONJ
ftr-362	2757	15	in	in	ADP
ftr-362	2757	16	the	the	DET
ftr-362	2757	17	off	off	ADJ
ftr-362	2757	18	season	season	NOUN
ftr-362	2757	19	.	.	PUNCT
ftr-362	2758	1	the	the	DET
ftr-362	2758	2	taxpayer	taxpayer	NOUN
ftr-362	2758	3	did	do	AUX
ftr-362	2758	4	not	not	PART
ftr-362	2758	5	report	report	VERB
ftr-362	2758	6	any	any	PRON
ftr-362	2758	7	of	of	ADP
ftr-362	2758	8	the	the	DET
ftr-362	2758	9	income	income	NOUN
ftr-362	2758	10	as	as	ADP
ftr-362	2758	11	subject	subject	ADJ
ftr-362	2758	12	to	to	ADP
ftr-362	2758	13	the	the	DET
ftr-362	2758	14	unrelated	unrelated	ADJ
ftr-362	2758	15	business	business	NOUN
ftr-362	2758	16	income	income	NOUN
ftr-362	2758	17	tax	tax	NOUN
ftr-362	2758	18	(	(	PUNCT
ftr-362	2758	19	ubit	ubit	PROPN
ftr-362	2758	20	)	)	PUNCT
ftr-362	2758	21	.	.	PUNCT
ftr-362	2759	1	the	the	DET
ftr-362	2759	2	irs	irs	PROPN
ftr-362	2759	3	issued	issue	VERB
ftr-362	2759	4	a	a	DET
ftr-362	2759	5	deficiency	deficiency	NOUN
ftr-362	2759	6	notice	notice	NOUN
ftr-362	2759	7	determining	determine	VERB
ftr-362	2759	8	that	that	SCONJ
ftr-362	2759	9	the	the	DET
ftr-362	2759	10	net	net	ADJ
ftr-362	2759	11	income	income	NOUN
ftr-362	2759	12	from	from	ADP
ftr-362	2759	13	the	the	DET
ftr-362	2759	14	parking	parking	NOUN
ftr-362	2759	15	lots	lot	NOUN
ftr-362	2759	16	and	and	CCONJ
ftr-362	2759	17	beach	beach	NOUN
ftr-362	2759	18	club	club	NOUN
ftr-362	2759	19	facilities	facility	NOUN
ftr-362	2759	20	was	be	AUX
ftr-362	2759	21	subject	subject	ADJ
ftr-362	2759	22	to	to	ADP
ftr-362	2759	23	ubit	ubit	NOUN
ftr-362	2759	24	,	,	PUNCT
ftr-362	2759	25	because	because	SCONJ
ftr-362	2759	26	their	their	PRON
ftr-362	2759	27	operation	operation	NOUN
ftr-362	2759	28	was	be	AUX
ftr-362	2759	29	not	not	PART
ftr-362	2759	30	substantially	substantially	ADV
ftr-362	2759	31	related	relate	VERB
ftr-362	2759	32	to	to	ADP
ftr-362	2759	33	the	the	DET
ftr-362	2759	34	promotion	promotion	NOUN
ftr-362	2759	35	of	of	ADP
ftr-362	2759	36	community	community	NOUN
ftr-362	2759	37	welfare	welfare	NOUN
ftr-362	2759	38	.	.	PUNCT
ftr-362	2760	1	the	the	DET
ftr-362	2760	2	tax	tax	NOUN
ftr-362	2760	3	court	court	NOUN
ftr-362	2760	4	(	(	PUNCT
ftr-362	2760	5	judge	judge	PROPN
ftr-362	2760	6	morrison	morrison	PROPN
ftr-362	2760	7	)	)	PUNCT
ftr-362	2760	8	upheld	uphold	VERB
ftr-362	2760	9	the	the	DET
ftr-362	2760	10	deficiency	deficiency	NOUN
ftr-362	2760	11	.	.	PUNCT
ftr-362	2761	1	the	the	DET
ftr-362	2761	2	court	court	NOUN
ftr-362	2761	3	concluded	conclude	VERB
ftr-362	2761	4	that	that	SCONJ
ftr-362	2761	5	the	the	DET
ftr-362	2761	6	operation	operation	NOUN
ftr-362	2761	7	of	of	ADP
ftr-362	2761	8	the	the	DET
ftr-362	2761	9	beach	beach	NOUN
ftr-362	2761	10	club	club	NOUN
ftr-362	2761	11	and	and	CCONJ
ftr-362	2761	12	the	the	DET
ftr-362	2761	13	parking	parking	NOUN
ftr-362	2761	14	lots	lot	NOUN
ftr-362	2761	15	did	do	AUX
ftr-362	2761	16	not	not	PART
ftr-362	2761	17	promote	promote	VERB
ftr-362	2761	18	community	community	NOUN
ftr-362	2761	19	welfare	welfare	NOUN
ftr-362	2761	20	because	because	SCONJ
ftr-362	2761	21	they	they	PRON
ftr-362	2761	22	were	be	AUX
ftr-362	2761	23	not	not	PART
ftr-362	2761	24	accessible	accessible	ADJ
ftr-362	2761	25	to	to	ADP
ftr-362	2761	26	nonmembers	nonmember	NOUN
ftr-362	2761	27	,	,	PUNCT
ftr-362	2761	28	i.e.	i.e.	X
ftr-362	2761	29	,	,	PUNCT
ftr-362	2761	30	the	the	DET
ftr-362	2761	31	general	general	ADJ
ftr-362	2761	32	public	public	NOUN
ftr-362	2761	33	.	.	PUNCT
ftr-362	2762	1	therefore	therefore	ADV
ftr-362	2762	2	,	,	PUNCT
ftr-362	2762	3	unless	unless	SCONJ
ftr-362	2762	4	an	an	DET
ftr-362	2762	5	exception	exception	NOUN
ftr-362	2762	6	applied	apply	VERB
ftr-362	2762	7	,	,	PUNCT
ftr-362	2762	8	the	the	DET
ftr-362	2762	9	income	income	NOUN
ftr-362	2762	10	was	be	AUX
ftr-362	2762	11	subject	subject	ADJ
ftr-362	2762	12	to	to	ADP
ftr-362	2762	13	ubit	ubit	NOUN
ftr-362	2762	14	.	.	PUNCT
ftr-362	2763	1	finally	finally	ADV
ftr-362	2763	2	,	,	PUNCT
ftr-362	2763	3	the	the	DET
ftr-362	2763	4	court	court	NOUN
ftr-362	2763	5	held	hold	VERB
ftr-362	2763	6	that	that	SCONJ
ftr-362	2763	7	the	the	DET
ftr-362	2763	8	§	§	PROPN
ftr-362	2763	9	512(b)(3)(a)(i	512(b)(3)(a)(i	NUM
ftr-362	2763	10	)	)	PUNCT
ftr-362	2763	11	exception	exception	NOUN
ftr-362	2763	12	for	for	ADP
ftr-362	2763	13	rents	rent	NOUN
ftr-362	2763	14	from	from	ADP
ftr-362	2763	15	real	real	ADJ
ftr-362	2763	16	property	property	NOUN
ftr-362	2763	17	did	do	AUX
ftr-362	2763	18	not	not	PART
ftr-362	2763	19	apply	apply	VERB
ftr-362	2763	20	,	,	PUNCT
ftr-362	2763	21	because	because	SCONJ
ftr-362	2763	22	reg	reg	NOUN
ftr-362	2763	23	.	.	PUNCT
ftr-362	2764	1	§	§	PROPN
ftr-362	2764	2	1.512(b)-1(c)(5	1.512(b)-1(c)(5	NUM
ftr-362	2764	3	)	)	PUNCT
ftr-362	2764	4	provides	provide	VERB
ftr-362	2764	5	that	that	DET
ftr-362	2764	6	income	income	NOUN
ftr-362	2764	7	from	from	ADP
ftr-362	2764	8	the	the	DET
ftr-362	2764	9	operation	operation	NOUN
ftr-362	2764	10	of	of	ADP
ftr-362	2764	11	a	a	DET
ftr-362	2764	12	parking	parking	NOUN
ftr-362	2764	13	lot	lot	NOUN
ftr-362	2764	14	is	be	AUX
ftr-362	2764	15	not	not	PART
ftr-362	2764	16	rent	rent	NOUN
ftr-362	2764	17	from	from	ADP
ftr-362	2764	18	real	real	ADJ
ftr-362	2764	19	property	property	NOUN
ftr-362	2764	20	.	.	PUNCT
ftr-362	2765	1	b.	b.	PROPN
ftr-362	2765	2	charitable	charitable	ADJ
ftr-362	2765	3	giving	give	VERB
ftr-362	2765	4	1	1	NUM
ftr-362	2765	5	.	.	PUNCT
ftr-362	2766	1	a	a	DET
ftr-362	2766	2	“	"	PUNCT
ftr-362	2766	3	gotcha	gotcha	NOUN
ftr-362	2766	4	”	"	PUNCT
ftr-362	2766	5	for	for	ADP
ftr-362	2766	6	the	the	DET
ftr-362	2766	7	irs	irs	PROPN
ftr-362	2766	8	!	!	PUNCT
ftr-362	2767	1	the	the	DET
ftr-362	2767	2	tax	tax	NOUN
ftr-362	2767	3	court	court	NOUN
ftr-362	2767	4	just	just	ADV
ftr-362	2767	5	says	say	VERB
ftr-362	2767	6	“	"	PUNCT
ftr-362	2767	7	no	no	INTJ
ftr-362	2767	8	”	"	PUNCT
ftr-362	2767	9	to	to	ADP
ftr-362	2767	10	deductions	deduction	NOUN
ftr-362	2767	11	for	for	ADP
ftr-362	2767	12	contributions	contribution	NOUN
ftr-362	2767	13	of	of	ADP
ftr-362	2767	14	conservation	conservation	NOUN
ftr-362	2767	15	easements	easement	NOUN
ftr-362	2767	16	on	on	ADP
ftr-362	2767	17	mortgaged	mortgaged	ADJ
ftr-362	2767	18	properties	property	NOUN
ftr-362	2767	19	.	.	PUNCT
ftr-362	2768	1	kaufman	kaufman	PROPN
ftr-362	2768	2	v.	v.	PROPN
ftr-362	2768	3	commissioner	commissioner	PROPN
ftr-362	2768	4	,	,	PUNCT
ftr-362	2768	5	134	134	NUM
ftr-362	2768	6	t.c	t.c	NOUN
ftr-362	2768	7	.	.	PUNCT
ftr-362	2769	1	no	no	INTJ
ftr-362	2769	2	.	.	NOUN
ftr-362	2769	3	9	9	NUM
ftr-362	2769	4	(	(	PUNCT
ftr-362	2769	5	4/26/10	4/26/10	NUM
ftr-362	2769	6	)	)	PUNCT
ftr-362	2769	7	.	.	PUNCT
ftr-362	2770	1	the	the	DET
ftr-362	2770	2	tax	tax	NOUN
ftr-362	2770	3	court	court	NOUN
ftr-362	2770	4	(	(	PUNCT
ftr-362	2770	5	judge	judge	PROPN
ftr-362	2770	6	halpern	halpern	PROPN
ftr-362	2770	7	)	)	PUNCT
ftr-362	2770	8	held	hold	VERB
ftr-362	2770	9	that	that	SCONJ
ftr-362	2770	10	as	as	ADP
ftr-362	2770	11	a	a	DET
ftr-362	2770	12	matter	matter	NOUN
ftr-362	2770	13	of	of	ADP
ftr-362	2770	14	law	law	NOUN
ftr-362	2770	15	no	no	DET
ftr-362	2770	16	charitable	charitable	ADJ
ftr-362	2770	17	contribution	contribution	NOUN
ftr-362	2770	18	deduction	deduction	NOUN
ftr-362	2770	19	is	be	AUX
ftr-362	2770	20	allowable	allowable	ADJ
ftr-362	2770	21	for	for	ADP
ftr-362	2770	22	the	the	DET
ftr-362	2770	23	conveyance	conveyance	NOUN
ftr-362	2770	24	of	of	ADP
ftr-362	2770	25	an	an	DET
ftr-362	2770	26	otherwise	otherwise	ADV
ftr-362	2770	27	qualifying	qualify	VERB
ftr-362	2770	28	conveyance	conveyance	NOUN
ftr-362	2770	29	of	of	ADP
ftr-362	2770	30	a	a	DET
ftr-362	2770	31	facade	facade	NOUN
ftr-362	2770	32	conservation	conservation	NOUN
ftr-362	2770	33	easement	easement	NOUN
ftr-362	2770	34	if	if	SCONJ
ftr-362	2770	35	the	the	DET
ftr-362	2770	36	property	property	NOUN
ftr-362	2770	37	is	be	AUX
ftr-362	2770	38	subject	subject	ADJ
ftr-362	2770	39	to	to	ADP
ftr-362	2770	40	a	a	DET
ftr-362	2770	41	mortgage	mortgage	NOUN
ftr-362	2770	42	and	and	CCONJ
ftr-362	2770	43	the	the	DET
ftr-362	2770	44	mortgagee	mortgagee	NOUN
ftr-362	2770	45	has	have	VERB
ftr-362	2770	46	a	a	DET
ftr-362	2770	47	prior	prior	ADJ
ftr-362	2770	48	claim	claim	NOUN
ftr-362	2770	49	to	to	ADP
ftr-362	2770	50	condemnation	condemnation	NOUN
ftr-362	2770	51	and	and	CCONJ
ftr-362	2770	52	insurance	insurance	NOUN
ftr-362	2770	53	proceeds	proceed	NOUN
ftr-362	2770	54	.	.	PUNCT
ftr-362	2771	1	because	because	SCONJ
ftr-362	2771	2	the	the	DET
ftr-362	2771	3	mortgage	mortgage	NOUN
ftr-362	2771	4	has	have	VERB
ftr-362	2771	5	priority	priority	NOUN
ftr-362	2771	6	over	over	ADP
ftr-362	2771	7	the	the	DET
ftr-362	2771	8	easement	easement	NOUN
ftr-362	2771	9	,	,	PUNCT
ftr-362	2771	10	the	the	DET
ftr-362	2771	11	easement	easement	NOUN
ftr-362	2771	12	is	be	AUX
ftr-362	2771	13	not	not	PART
ftr-362	2771	14	protected	protect	VERB
ftr-362	2771	15	in	in	ADP
ftr-362	2771	16	perpetuity	perpetuity	NOUN
ftr-362	2771	17	–	–	PUNCT
ftr-362	2771	18	which	which	PRON
ftr-362	2771	19	is	be	AUX
ftr-362	2771	20	required	require	VERB
ftr-362	2771	21	by	by	ADP
ftr-362	2771	22	§	§	PROPN
ftr-362	2771	23	170(h)(5)(a	170(h)(5)(a	PROPN
ftr-362	2771	24	)	)	PUNCT
ftr-362	2771	25	.	.	PUNCT
ftr-362	2772	1	the	the	DET
ftr-362	2772	2	deduction	deduction	NOUN
ftr-362	2772	3	can	can	AUX
ftr-362	2772	4	not	not	PART
ftr-362	2772	5	be	be	AUX
ftr-362	2772	6	salvaged	salvage	VERB
ftr-362	2772	7	by	by	ADP
ftr-362	2772	8	proof	proof	NOUN
ftr-362	2772	9	that	that	SCONJ
ftr-362	2772	10	the	the	DET
ftr-362	2772	11	taxpayer	taxpayer	NOUN
ftr-362	2772	12	likely	likely	ADV
ftr-362	2772	13	would	would	AUX
ftr-362	2772	14	satisfy	satisfy	VERB
ftr-362	2772	15	the	the	DET
ftr-362	2772	16	debt	debt	NOUN
ftr-362	2772	17	secured	secure	VERB
ftr-362	2772	18	by	by	ADP
ftr-362	2772	19	the	the	DET
ftr-362	2772	20	mortgage	mortgage	NOUN
ftr-362	2772	21	.	.	PUNCT
ftr-362	2773	1	2	2	X
ftr-362	2773	2	.	.	X
ftr-362	2773	3	a	a	DET
ftr-362	2773	4	personal	personal	ADJ
ftr-362	2773	5	sperm	sperm	NOUN
ftr-362	2773	6	bank	bank	NOUN
ftr-362	2773	7	ca	can	AUX
ftr-362	2773	8	n’t	not	PART
ftr-362	2773	9	qualify	qualify	VERB
ftr-362	2773	10	as	as	ADP
ftr-362	2773	11	a	a	DET
ftr-362	2773	12	tax	tax	NOUN
ftr-362	2773	13	exempt	exempt	ADJ
ftr-362	2773	14	organization	organization	NOUN
ftr-362	2773	15	.	.	PUNCT
ftr-362	2774	1	was	be	AUX
ftr-362	2774	2	this	this	DET
ftr-362	2774	3	foundation	foundation	NOUN
ftr-362	2774	4	founder	founder	NOUN
ftr-362	2774	5	thinking	think	VERB
ftr-362	2774	6	he	he	PRON
ftr-362	2774	7	could	could	AUX
ftr-362	2774	8	get	get	VERB
ftr-362	2774	9	a	a	DET
ftr-362	2774	10	tax	tax	NOUN
ftr-362	2774	11	deduction	deduction	NOUN
ftr-362	2774	12	for	for	ADP
ftr-362	2774	13	producing	produce	VERB
ftr-362	2774	14	sperm	sperm	NOUN
ftr-362	2774	15	?	?	PUNCT
ftr-362	2775	1	free	free	ADJ
ftr-362	2775	2	fertility	fertility	NOUN
ftr-362	2775	3	foundation	foundation	PROPN
ftr-362	2775	4	v.	v.	PROPN
ftr-362	2775	5	commissioner	commissioner	PROPN
ftr-362	2775	6	,	,	PUNCT
ftr-362	2775	7	135	135	NUM
ftr-362	2775	8	t.c	t.c	PROPN
ftr-362	2775	9	.	.	PUNCT
ftr-362	2776	1	no	no	INTJ
ftr-362	2776	2	.	.	NOUN
ftr-362	2776	3	2	2	NUM
ftr-362	2776	4	(	(	PUNCT
ftr-362	2776	5	7/7/10	7/7/10	NUM
ftr-362	2776	6	)	)	PUNCT
ftr-362	2776	7	.	.	PUNCT
ftr-362	2777	1	a	a	DET
ftr-362	2777	2	not	not	PART
ftr-362	2777	3	-	-	PUNCT
ftr-362	2777	4	for	for	ADP
ftr-362	2777	5	-	-	PUNCT
ftr-362	2777	6	profit	profit	NOUN
ftr-362	2777	7	corporation	corporation	NOUN
ftr-362	2777	8	established	establish	VERB
ftr-362	2777	9	for	for	ADP
ftr-362	2777	10	the	the	DET
ftr-362	2777	11	sole	sole	ADJ
ftr-362	2777	12	purpose	purpose	NOUN
ftr-362	2777	13	of	of	ADP
ftr-362	2777	14	providing	provide	VERB
ftr-362	2777	15	the	the	DET
ftr-362	2777	16	founder	founder	NOUN
ftr-362	2777	17	’s	’s	PART
ftr-362	2777	18	sperm	sperm	NOUN
ftr-362	2777	19	free	free	ADJ
ftr-362	2777	20	of	of	ADP
ftr-362	2777	21	charge	charge	NOUN
ftr-362	2777	22	to	to	ADP
ftr-362	2777	23	women	woman	NOUN
ftr-362	2777	24	seeking	seek	VERB
ftr-362	2777	25	to	to	PART
ftr-362	2777	26	become	become	VERB
ftr-362	2777	27	pregnant	pregnant	ADJ
ftr-362	2777	28	through	through	ADP
ftr-362	2777	29	artificial	artificial	ADJ
ftr-362	2777	30	insemination	insemination	NOUN
ftr-362	2777	31	or	or	CCONJ
ftr-362	2777	32	in	in	ADP
ftr-362	2777	33	vitro	vitro	X
ftr-362	2777	34	fertilization	fertilization	NOUN
ftr-362	2777	35	was	be	AUX
ftr-362	2777	36	held	hold	VERB
ftr-362	2777	37	not	not	PART
ftr-362	2777	38	to	to	PART
ftr-362	2777	39	promote	promote	VERB
ftr-362	2777	40	health	health	NOUN
ftr-362	2777	41	for	for	ADP
ftr-362	2777	42	the	the	DET
ftr-362	2777	43	benefit	benefit	NOUN
ftr-362	2777	44	of	of	ADP
ftr-362	2777	45	the	the	DET
ftr-362	2777	46	community	community	NOUN
ftr-362	2777	47	,	,	PUNCT
ftr-362	2777	48	and	and	CCONJ
ftr-362	2777	49	thus	thus	ADV
ftr-362	2777	50	did	do	AUX
ftr-362	2777	51	not	not	PART
ftr-362	2777	52	operate	operate	VERB
ftr-362	2777	53	for	for	ADP
ftr-362	2777	54	exempt	exempt	ADJ
ftr-362	2777	55	purposes	purpose	NOUN
ftr-362	2777	56	and	and	CCONJ
ftr-362	2777	57	did	do	AUX
ftr-362	2777	58	not	not	PART
ftr-362	2777	59	qualify	qualify	VERB
ftr-362	2777	60	for	for	ADP
ftr-362	2777	61	an	an	DET
ftr-362	2777	62	exemption	exemption	NOUN
ftr-362	2777	63	under	under	ADP
ftr-362	2777	64	§	§	PROPN
ftr-362	2777	65	501(c)(3	501(c)(3	NUM
ftr-362	2777	66	)	)	PUNCT
ftr-362	2777	67	.	.	PUNCT
ftr-362	2778	1	the	the	DET
ftr-362	2778	2	founder	founder	NOUN
ftr-362	2778	3	and	and	CCONJ
ftr-362	2778	4	his	his	PRON
ftr-362	2778	5	father	father	NOUN
ftr-362	2778	6	were	be	AUX
ftr-362	2778	7	the	the	DET
ftr-362	2778	8	only	only	ADJ
ftr-362	2778	9	board	board	NOUN
ftr-362	2778	10	members	member	NOUN
ftr-362	2778	11	and	and	CCONJ
ftr-362	2778	12	decided	decide	VERB
ftr-362	2778	13	in	in	ADP
ftr-362	2778	14	their	their	PRON
ftr-362	2778	15	sole	sole	ADJ
ftr-362	2778	16	discretion	discretion	NOUN
ftr-362	2778	17	who	who	PRON
ftr-362	2778	18	would	would	AUX
ftr-362	2778	19	receive	receive	VERB
ftr-362	2778	20	the	the	DET
ftr-362	2778	21	founder	founder	NOUN
ftr-362	2778	22	’s	’s	PART
ftr-362	2778	23	sperm	sperm	NOUN
ftr-362	2778	24	.	.	PUNCT
ftr-362	2779	1	3	3	X
ftr-362	2779	2	.	.	X
ftr-362	2779	3	both	both	PRON
ftr-362	2779	4	their	their	PRON
ftr-362	2779	5	house	house	NOUN
ftr-362	2779	6	and	and	CCONJ
ftr-362	2779	7	their	their	PRON
ftr-362	2779	8	claimed	claim	VERB
ftr-362	2779	9	charitable	charitable	ADJ
ftr-362	2779	10	contribution	contribution	NOUN
ftr-362	2779	11	deduction	deduction	NOUN
ftr-362	2779	12	went	go	VERB
ftr-362	2779	13	up	up	ADP
ftr-362	2779	14	in	in	ADP
ftr-362	2779	15	smoke	smoke	NOUN
ftr-362	2779	16	.	.	PUNCT
ftr-362	2780	1	district	district	NOUN
ftr-362	2780	2	court	court	PROPN
ftr-362	2780	3	denies	deny	VERB
ftr-362	2780	4	deduction	deduction	NOUN
ftr-362	2780	5	for	for	ADP
ftr-362	2780	6	about	about	ADP
ftr-362	2780	7	-	-	PUNCT
ftr-362	2780	8	to	to	PART
ftr-362	2780	9	-	-	PUNCT
ftr-362	2780	10	be	be	AUX
ftr-362	2780	11	-	-	PUNCT
ftr-362	2780	12	demolished	demolish	VERB
ftr-362	2780	13	house	house	NOUN
ftr-362	2780	14	to	to	ADP
ftr-362	2780	15	local	local	ADJ
ftr-362	2780	16	fire	fire	NOUN
ftr-362	2780	17	department	department	NOUN
ftr-362	2780	18	on	on	ADP
ftr-362	2780	19	702	702	NUM
ftr-362	2780	20	florida	florida	PROPN
ftr-362	2780	21	tax	tax	NOUN
ftr-362	2780	22	review	review	NOUN
ftr-362	2780	23	[	[	X
ftr-362	2780	24	vol	vol	NOUN
ftr-362	2780	25	.	.	PUNCT
ftr-362	2781	1	10:9	10:9	NUM
ftr-362	2781	2	“	"	PUNCT
ftr-362	2781	3	qualified	qualified	ADJ
ftr-362	2781	4	appraisal	appraisal	NOUN
ftr-362	2781	5	”	"	PUNCT
ftr-362	2781	6	and	and	CCONJ
ftr-362	2781	7	“	"	PUNCT
ftr-362	2781	8	contemporaneous	contemporaneous	ADJ
ftr-362	2781	9	written	write	VERB
ftr-362	2781	10	acknowledgment	acknowledgment	NOUN
ftr-362	2781	11	”	"	PUNCT
ftr-362	2781	12	grounds	ground	NOUN
ftr-362	2781	13	,	,	PUNCT
ftr-362	2781	14	but	but	CCONJ
ftr-362	2781	15	ducks	duck	VERB
ftr-362	2781	16	the	the	DET
ftr-362	2781	17	issue	issue	NOUN
ftr-362	2781	18	of	of	ADP
ftr-362	2781	19	whether	whether	SCONJ
ftr-362	2781	20	taxpayers	taxpayer	NOUN
ftr-362	2781	21	could	could	AUX
ftr-362	2781	22	claim	claim	VERB
ftr-362	2781	23	a	a	DET
ftr-362	2781	24	deduction	deduction	NOUN
ftr-362	2781	25	for	for	ADP
ftr-362	2781	26	this	this	DET
ftr-362	2781	27	type	type	NOUN
ftr-362	2781	28	of	of	ADP
ftr-362	2781	29	donation	donation	NOUN
ftr-362	2781	30	.	.	PUNCT
ftr-362	2782	1	hendrix	hendrix	PROPN
ftr-362	2782	2	v.	v.	PROPN
ftr-362	2782	3	united	united	PROPN
ftr-362	2782	4	states	states	PROPN
ftr-362	2782	5	,	,	PUNCT
ftr-362	2782	6	106	106	NUM
ftr-362	2782	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2782	8	2010	2010	NUM
ftr-362	2782	9	-	-	SYM
ftr-362	2782	10	5373	5373	NUM
ftr-362	2782	11	(	(	PUNCT
ftr-362	2782	12	s.d	s.d	PROPN
ftr-362	2782	13	.	.	PROPN
ftr-362	2782	14	ohio	ohio	PROPN
ftr-362	2782	15	7/21/10	7/21/10	NUM
ftr-362	2782	16	)	)	PUNCT
ftr-362	2782	17	.	.	PUNCT
ftr-362	2783	1	when	when	SCONJ
ftr-362	2783	2	the	the	DET
ftr-362	2783	3	taxpayers	taxpayer	NOUN
ftr-362	2783	4	found	find	VERB
ftr-362	2783	5	it	it	PRON
ftr-362	2783	6	would	would	AUX
ftr-362	2783	7	cost	cost	VERB
ftr-362	2783	8	$	$	SYM
ftr-362	2783	9	10,000	10,000	NUM
ftr-362	2783	10	to	to	PART
ftr-362	2783	11	demolish	demolish	VERB
ftr-362	2783	12	their	their	PRON
ftr-362	2783	13	house	house	NOUN
ftr-362	2783	14	so	so	SCONJ
ftr-362	2783	15	they	they	PRON
ftr-362	2783	16	could	could	AUX
ftr-362	2783	17	build	build	VERB
ftr-362	2783	18	a	a	DET
ftr-362	2783	19	new	new	ADJ
ftr-362	2783	20	house	house	NOUN
ftr-362	2783	21	on	on	ADP
ftr-362	2783	22	the	the	DET
ftr-362	2783	23	land	land	NOUN
ftr-362	2783	24	,	,	PUNCT
ftr-362	2783	25	in	in	ADP
ftr-362	2783	26	2004	2004	NUM
ftr-362	2783	27	they	they	PRON
ftr-362	2783	28	entered	enter	VERB
ftr-362	2783	29	into	into	ADP
ftr-362	2783	30	a	a	DET
ftr-362	2783	31	transaction	transaction	NOUN
ftr-362	2783	32	under	under	ADP
ftr-362	2783	33	which	which	PRON
ftr-362	2783	34	the	the	DET
ftr-362	2783	35	local	local	ADJ
ftr-362	2783	36	fire	fire	NOUN
ftr-362	2783	37	department	department	NOUN
ftr-362	2783	38	could	could	AUX
ftr-362	2783	39	use	use	VERB
ftr-362	2783	40	their	their	PRON
ftr-362	2783	41	house	house	NOUN
ftr-362	2783	42	for	for	ADP
ftr-362	2783	43	training	training	NOUN
ftr-362	2783	44	and	and	CCONJ
ftr-362	2783	45	return	return	VERB
ftr-362	2783	46	the	the	DET
ftr-362	2783	47	cleared	clear	VERB
ftr-362	2783	48	land	land	NOUN
ftr-362	2783	49	to	to	ADP
ftr-362	2783	50	the	the	DET
ftr-362	2783	51	taxpayers	taxpayer	NOUN
ftr-362	2783	52	.	.	PUNCT
ftr-362	2784	1	they	they	PRON
ftr-362	2784	2	claimed	claim	VERB
ftr-362	2784	3	a	a	DET
ftr-362	2784	4	charitable	charitable	ADJ
ftr-362	2784	5	contribution	contribution	NOUN
ftr-362	2784	6	deduction	deduction	NOUN
ftr-362	2784	7	of	of	ADP
ftr-362	2784	8	$	$	SYM
ftr-362	2784	9	287,400	287,400	NUM
ftr-362	2784	10	–	–	PUNCT
ftr-362	2784	11	based	base	VERB
ftr-362	2784	12	upon	upon	SCONJ
ftr-362	2784	13	an	an	DET
ftr-362	2784	14	appraisal	appraisal	NOUN
ftr-362	2784	15	of	of	ADP
ftr-362	2784	16	$	$	SYM
ftr-362	2784	17	520,000	520,000	NUM
ftr-362	2784	18	for	for	ADP
ftr-362	2784	19	the	the	DET
ftr-362	2784	20	property	property	NOUN
ftr-362	2784	21	.	.	PUNCT
ftr-362	2785	1	the	the	DET
ftr-362	2785	2	district	district	NOUN
ftr-362	2785	3	court	court	NOUN
ftr-362	2785	4	(	(	PUNCT
ftr-362	2785	5	judge	judge	NOUN
ftr-362	2785	6	frost	frost	NOUN
ftr-362	2785	7	)	)	PUNCT
ftr-362	2785	8	denied	deny	VERB
ftr-362	2785	9	the	the	DET
ftr-362	2785	10	deduction	deduction	NOUN
ftr-362	2785	11	on	on	ADP
ftr-362	2785	12	failure	failure	NOUN
ftr-362	2785	13	to	to	PART
ftr-362	2785	14	obtain	obtain	VERB
ftr-362	2785	15	a	a	DET
ftr-362	2785	16	“	"	PUNCT
ftr-362	2785	17	qualified	qualified	ADJ
ftr-362	2785	18	appraisal	appraisal	NOUN
ftr-362	2785	19	”	"	PUNCT
ftr-362	2785	20	as	as	SCONJ
ftr-362	2785	21	required	require	VERB
ftr-362	2785	22	by	by	ADP
ftr-362	2785	23	§	§	PROPN
ftr-362	2785	24	170(f)(11)(a	170(f)(11)(a	NUM
ftr-362	2785	25	)	)	PUNCT
ftr-362	2785	26	and	and	CCONJ
ftr-362	2785	27	failure	failure	NOUN
ftr-362	2785	28	to	to	PART
ftr-362	2785	29	obtain	obtain	VERB
ftr-362	2785	30	a	a	DET
ftr-362	2785	31	“	"	PUNCT
ftr-362	2785	32	contemporaneous	contemporaneous	ADJ
ftr-362	2785	33	written	write	VERB
ftr-362	2785	34	acknowledgment	acknowledgment	NOUN
ftr-362	2785	35	”	"	PUNCT
ftr-362	2785	36	as	as	SCONJ
ftr-362	2785	37	required	require	VERB
ftr-362	2785	38	by	by	ADP
ftr-362	2785	39	§	§	PROPN
ftr-362	2785	40	170(f)(8	170(f)(8	NUM
ftr-362	2785	41	)	)	PUNCT
ftr-362	2785	42	.	.	PUNCT
ftr-362	2786	1	while	while	SCONJ
ftr-362	2786	2	judge	judge	NOUN
ftr-362	2786	3	frost	frost	NOUN
ftr-362	2786	4	did	do	AUX
ftr-362	2786	5	not	not	PART
ftr-362	2786	6	answer	answer	VERB
ftr-362	2786	7	the	the	DET
ftr-362	2786	8	question	question	NOUN
ftr-362	2786	9	of	of	ADP
ftr-362	2786	10	whether	whether	SCONJ
ftr-362	2786	11	“	"	PUNCT
ftr-362	2786	12	taxpayers	taxpayer	NOUN
ftr-362	2786	13	may	may	AUX
ftr-362	2786	14	be	be	AUX
ftr-362	2786	15	able	able	ADJ
ftr-362	2786	16	to	to	PART
ftr-362	2786	17	claim	claim	VERB
ftr-362	2786	18	a	a	DET
ftr-362	2786	19	deduction	deduction	NOUN
ftr-362	2786	20	for	for	ADP
ftr-362	2786	21	the	the	DET
ftr-362	2786	22	type	type	NOUN
ftr-362	2786	23	of	of	ADP
ftr-362	2786	24	donation	donation	NOUN
ftr-362	2786	25	involved	involve	VERB
ftr-362	2786	26	in	in	ADP
ftr-362	2786	27	this	this	DET
ftr-362	2786	28	case	case	NOUN
ftr-362	2786	29	”	"	PUNCT
ftr-362	2786	30	if	if	SCONJ
ftr-362	2786	31	a	a	DET
ftr-362	2786	32	qualified	qualified	ADJ
ftr-362	2786	33	appraisal	appraisal	NOUN
ftr-362	2786	34	and	and	CCONJ
ftr-362	2786	35	written	write	VERB
ftr-362	2786	36	acknowledgment	acknowledgment	NOUN
ftr-362	2786	37	had	have	AUX
ftr-362	2786	38	been	be	AUX
ftr-362	2786	39	obtained	obtain	VERB
ftr-362	2786	40	,	,	PUNCT
ftr-362	2786	41	he	he	PRON
ftr-362	2786	42	did	do	AUX
ftr-362	2786	43	include	include	VERB
ftr-362	2786	44	in	in	ADP
ftr-362	2786	45	his	his	PRON
ftr-362	2786	46	opinion	opinion	NOUN
ftr-362	2786	47	that	that	SCONJ
ftr-362	2786	48	deloitte	deloitte	PROPN
ftr-362	2786	49	&	&	CCONJ
ftr-362	2786	50	touche	touche	PROPN
ftr-362	2786	51	had	have	AUX
ftr-362	2786	52	advised	advise	VERB
ftr-362	2786	53	the	the	DET
ftr-362	2786	54	taxpayers	taxpayer	NOUN
ftr-362	2786	55	that	that	SCONJ
ftr-362	2786	56	“	"	PUNCT
ftr-362	2786	57	[	[	X
ftr-362	2786	58	d]onation	d]onation	NOUN
ftr-362	2786	59	of	of	ADP
ftr-362	2786	60	property	property	NOUN
ftr-362	2786	61	to	to	ADP
ftr-362	2786	62	a	a	DET
ftr-362	2786	63	fire	fire	NOUN
ftr-362	2786	64	department	department	NOUN
ftr-362	2786	65	is	be	AUX
ftr-362	2786	66	aggressive	aggressive	ADJ
ftr-362	2786	67	and	and	CCONJ
ftr-362	2786	68	not	not	PART
ftr-362	2786	69	explicitly	explicitly	ADV
ftr-362	2786	70	sanctioned	sanction	VERB
ftr-362	2786	71	by	by	ADP
ftr-362	2786	72	the	the	DET
ftr-362	2786	73	internal	internal	PROPN
ftr-362	2786	74	revenue	revenue	NOUN
ftr-362	2786	75	code	code	NOUN
ftr-362	2786	76	.	.	PUNCT
ftr-362	2786	77	”	"	PUNCT
ftr-362	2787	1	a.	a.	NOUN
ftr-362	2787	2	now	now	ADV
ftr-362	2787	3	the	the	DET
ftr-362	2787	4	tax	tax	NOUN
ftr-362	2787	5	court	court	NOUN
ftr-362	2787	6	holds	hold	VERB
ftr-362	2787	7	that	that	SCONJ
ftr-362	2787	8	the	the	DET
ftr-362	2787	9	gambit	gambit	NOUN
ftr-362	2787	10	does	do	AUX
ftr-362	2787	11	not	not	PART
ftr-362	2787	12	work	work	VERB
ftr-362	2787	13	at	at	ADV
ftr-362	2787	14	all	all	ADV
ftr-362	2787	15	.	.	PUNCT
ftr-362	2788	1	rolfs	rolfs	PROPN
ftr-362	2789	1	v.	v.	PROPN
ftr-362	2789	2	commissioner	commissioner	PROPN
ftr-362	2789	3	,	,	PUNCT
ftr-362	2789	4	135	135	NUM
ftr-362	2789	5	t.c	t.c	PROPN
ftr-362	2789	6	.	.	PUNCT
ftr-362	2790	1	no	no	INTJ
ftr-362	2790	2	.	.	NOUN
ftr-362	2790	3	24	24	NUM
ftr-362	2790	4	(	(	PUNCT
ftr-362	2790	5	11/4/10	11/4/10	NUM
ftr-362	2790	6	)	)	PUNCT
ftr-362	2790	7	.	.	PUNCT
ftr-362	2791	1	the	the	DET
ftr-362	2791	2	taxpayers	taxpayer	NOUN
ftr-362	2791	3	donated	donate	VERB
ftr-362	2791	4	a	a	DET
ftr-362	2791	5	home	home	NOUN
ftr-362	2791	6	,	,	PUNCT
ftr-362	2791	7	but	but	CCONJ
ftr-362	2791	8	not	not	PART
ftr-362	2791	9	the	the	DET
ftr-362	2791	10	underlying	underlie	VERB
ftr-362	2791	11	land	land	NOUN
ftr-362	2791	12	,	,	PUNCT
ftr-362	2791	13	to	to	SCONJ
ftr-362	2791	14	the	the	DET
ftr-362	2791	15	local	local	ADJ
ftr-362	2791	16	volunteer	volunteer	NOUN
ftr-362	2791	17	fire	fire	NOUN
ftr-362	2791	18	department	department	NOUN
ftr-362	2791	19	to	to	PART
ftr-362	2791	20	be	be	AUX
ftr-362	2791	21	burned	burn	VERB
ftr-362	2791	22	down	down	ADP
ftr-362	2791	23	in	in	ADP
ftr-362	2791	24	a	a	DET
ftr-362	2791	25	training	training	NOUN
ftr-362	2791	26	exercise	exercise	NOUN
ftr-362	2791	27	.	.	PUNCT
ftr-362	2792	1	the	the	DET
ftr-362	2792	2	fire	fire	NOUN
ftr-362	2792	3	department	department	NOUN
ftr-362	2792	4	could	could	AUX
ftr-362	2792	5	not	not	PART
ftr-362	2792	6	use	use	VERB
ftr-362	2792	7	the	the	DET
ftr-362	2792	8	house	house	NOUN
ftr-362	2792	9	for	for	ADP
ftr-362	2792	10	any	any	DET
ftr-362	2792	11	purpose	purpose	NOUN
ftr-362	2792	12	other	other	ADJ
ftr-362	2792	13	than	than	ADP
ftr-362	2792	14	destruction	destruction	NOUN
ftr-362	2792	15	by	by	ADP
ftr-362	2792	16	fire	fire	NOUN
ftr-362	2792	17	in	in	ADP
ftr-362	2792	18	training	training	NOUN
ftr-362	2792	19	exercises	exercise	NOUN
ftr-362	2792	20	.	.	PUNCT
ftr-362	2793	1	the	the	DET
ftr-362	2793	2	taxpayers	taxpayer	NOUN
ftr-362	2793	3	claimed	claim	VERB
ftr-362	2793	4	a	a	DET
ftr-362	2793	5	charitable	charitable	ADJ
ftr-362	2793	6	contribution	contribution	NOUN
ftr-362	2793	7	deduction	deduction	NOUN
ftr-362	2793	8	of	of	ADP
ftr-362	2793	9	$	$	SYM
ftr-362	2793	10	76,000	76,000	NUM
ftr-362	2793	11	based	base	VERB
ftr-362	2793	12	on	on	ADP
ftr-362	2793	13	a	a	DET
ftr-362	2793	14	“	"	PUNCT
ftr-362	2793	15	before	before	ADP
ftr-362	2793	16	and	and	CCONJ
ftr-362	2793	17	after	after	ADP
ftr-362	2793	18	”	"	PUNCT
ftr-362	2793	19	valuation	valuation	NOUN
ftr-362	2793	20	,	,	PUNCT
ftr-362	2793	21	comparing	compare	VERB
ftr-362	2793	22	the	the	DET
ftr-362	2793	23	value	value	NOUN
ftr-362	2793	24	of	of	ADP
ftr-362	2793	25	the	the	DET
ftr-362	2793	26	parcel	parcel	NOUN
ftr-362	2793	27	with	with	ADP
ftr-362	2793	28	the	the	DET
ftr-362	2793	29	building	building	NOUN
ftr-362	2793	30	intact	intact	ADJ
ftr-362	2793	31	and	and	CCONJ
ftr-362	2793	32	the	the	DET
ftr-362	2793	33	value	value	NOUN
ftr-362	2793	34	of	of	ADP
ftr-362	2793	35	the	the	DET
ftr-362	2793	36	parcel	parcel	NOUN
ftr-362	2793	37	after	after	ADP
ftr-362	2793	38	demolition	demolition	NOUN
ftr-362	2793	39	of	of	ADP
ftr-362	2793	40	the	the	DET
ftr-362	2793	41	building	building	NOUN
ftr-362	2793	42	;	;	PUNCT
ftr-362	2793	43	they	they	PRON
ftr-362	2793	44	complied	comply	VERB
ftr-362	2793	45	with	with	ADP
ftr-362	2793	46	all	all	DET
ftr-362	2793	47	record	record	NOUN
ftr-362	2793	48	keeping	keeping	NOUN
ftr-362	2793	49	and	and	CCONJ
ftr-362	2793	50	substantiation	substantiation	NOUN
ftr-362	2793	51	requirements	requirement	NOUN
ftr-362	2793	52	.	.	PUNCT
ftr-362	2794	1	the	the	DET
ftr-362	2794	2	tax	tax	NOUN
ftr-362	2794	3	court	court	NOUN
ftr-362	2794	4	(	(	PUNCT
ftr-362	2794	5	judge	judge	NOUN
ftr-362	2794	6	gale	gale	PROPN
ftr-362	2794	7	)	)	PUNCT
ftr-362	2794	8	upheld	uphold	VERB
ftr-362	2794	9	the	the	DET
ftr-362	2794	10	irs	irs	PROPN
ftr-362	2794	11	’s	’s	PART
ftr-362	2794	12	denial	denial	NOUN
ftr-362	2794	13	of	of	ADP
ftr-362	2794	14	the	the	DET
ftr-362	2794	15	deduction	deduction	NOUN
ftr-362	2794	16	.	.	PUNCT
ftr-362	2795	1	first	first	ADV
ftr-362	2795	2	,	,	PUNCT
ftr-362	2795	3	based	base	VERB
ftr-362	2795	4	on	on	ADP
ftr-362	2795	5	expert	expert	ADJ
ftr-362	2795	6	testimony	testimony	NOUN
ftr-362	2795	7	,	,	PUNCT
ftr-362	2795	8	he	he	PRON
ftr-362	2795	9	found	find	VERB
ftr-362	2795	10	that	that	SCONJ
ftr-362	2795	11	the	the	DET
ftr-362	2795	12	taxpayers	taxpayer	NOUN
ftr-362	2795	13	received	receive	VERB
ftr-362	2795	14	a	a	DET
ftr-362	2795	15	quid	quid	VERB
ftr-362	2795	16	-	-	PUNCT
ftr-362	2795	17	pro	pro	NOUN
ftr-362	2795	18	-	-	NOUN
ftr-362	2795	19	quo	quo	NOUN
ftr-362	2795	20	in	in	ADP
ftr-362	2795	21	the	the	DET
ftr-362	2795	22	amount	amount	NOUN
ftr-362	2795	23	of	of	ADP
ftr-362	2795	24	$	$	SYM
ftr-362	2795	25	10,000	10,000	NUM
ftr-362	2795	26	,	,	PUNCT
ftr-362	2795	27	which	which	PRON
ftr-362	2795	28	was	be	AUX
ftr-362	2795	29	the	the	DET
ftr-362	2795	30	value	value	NOUN
ftr-362	2795	31	of	of	ADP
ftr-362	2795	32	the	the	DET
ftr-362	2795	33	demolition	demolition	NOUN
ftr-362	2795	34	services	service	NOUN
ftr-362	2795	35	provided	provide	VERB
ftr-362	2795	36	to	to	ADP
ftr-362	2795	37	them	they	PRON
ftr-362	2795	38	by	by	ADP
ftr-362	2795	39	the	the	DET
ftr-362	2795	40	donee	donee	NOUN
ftr-362	2795	41	fire	fire	NOUN
ftr-362	2795	42	department	department	NOUN
ftr-362	2795	43	.	.	PUNCT
ftr-362	2796	1	second	second	ADV
ftr-362	2796	2	,	,	PUNCT
ftr-362	2796	3	he	he	PRON
ftr-362	2796	4	found	find	VERB
ftr-362	2796	5	that	that	SCONJ
ftr-362	2796	6	the	the	DET
ftr-362	2796	7	building	building	NOUN
ftr-362	2796	8	,	,	PUNCT
ftr-362	2796	9	with	with	ADP
ftr-362	2796	10	ownership	ownership	NOUN
ftr-362	2796	11	severed	sever	VERB
ftr-362	2796	12	from	from	ADP
ftr-362	2796	13	the	the	DET
ftr-362	2796	14	land	land	NOUN
ftr-362	2796	15	and	and	CCONJ
ftr-362	2796	16	burdened	burden	VERB
ftr-362	2796	17	by	by	ADP
ftr-362	2796	18	the	the	DET
ftr-362	2796	19	condition	condition	NOUN
ftr-362	2796	20	that	that	SCONJ
ftr-362	2796	21	it	it	PRON
ftr-362	2796	22	be	be	AUX
ftr-362	2796	23	removed	remove	VERB
ftr-362	2796	24	,	,	PUNCT
ftr-362	2796	25	i.e.	i.e.	X
ftr-362	2796	26	,	,	PUNCT
ftr-362	2796	27	in	in	ADP
ftr-362	2796	28	this	this	DET
ftr-362	2796	29	case	case	NOUN
ftr-362	2796	30	demolished	demolish	VERB
ftr-362	2796	31	,	,	PUNCT
ftr-362	2796	32	had	have	VERB
ftr-362	2796	33	no	no	DET
ftr-362	2796	34	value	value	NOUN
ftr-362	2796	35	.	.	PUNCT
ftr-362	2797	1	the	the	DET
ftr-362	2797	2	lack	lack	NOUN
ftr-362	2797	3	of	of	ADP
ftr-362	2797	4	value	value	NOUN
ftr-362	2797	5	was	be	AUX
ftr-362	2797	6	established	establish	VERB
ftr-362	2797	7	by	by	ADP
ftr-362	2797	8	the	the	DET
ftr-362	2797	9	expert	expert	ADJ
ftr-362	2797	10	testimony	testimony	NOUN
ftr-362	2797	11	of	of	ADP
ftr-362	2797	12	home	home	NOUN
ftr-362	2797	13	movers	mover	NOUN
ftr-362	2797	14	,	,	PUNCT
ftr-362	2797	15	who	who	PRON
ftr-362	2797	16	testified	testify	VERB
ftr-362	2797	17	that	that	SCONJ
ftr-362	2797	18	considering	consider	VERB
ftr-362	2797	19	the	the	DET
ftr-362	2797	20	costs	cost	NOUN
ftr-362	2797	21	of	of	ADP
ftr-362	2797	22	removal	removal	NOUN
ftr-362	2797	23	to	to	ADP
ftr-362	2797	24	another	another	DET
ftr-362	2797	25	site	site	NOUN
ftr-362	2797	26	,	,	PUNCT
ftr-362	2797	27	the	the	DET
ftr-362	2797	28	modest	modest	ADJ
ftr-362	2797	29	nature	nature	NOUN
ftr-362	2797	30	of	of	ADP
ftr-362	2797	31	the	the	DET
ftr-362	2797	32	home	home	NOUN
ftr-362	2797	33	,	,	PUNCT
ftr-362	2797	34	and	and	CCONJ
ftr-362	2797	35	the	the	DET
ftr-362	2797	36	value	value	NOUN
ftr-362	2797	37	of	of	ADP
ftr-362	2797	38	nearby	nearby	ADJ
ftr-362	2797	39	land	land	NOUN
ftr-362	2797	40	,	,	PUNCT
ftr-362	2797	41	no	no	DET
ftr-362	2797	42	one	one	NOUN
ftr-362	2797	43	would	would	AUX
ftr-362	2797	44	purchase	purchase	VERB
ftr-362	2797	45	the	the	DET
ftr-362	2797	46	home	home	NOUN
ftr-362	2797	47	for	for	ADP
ftr-362	2797	48	more	more	ADJ
ftr-362	2797	49	than	than	ADP
ftr-362	2797	50	a	a	DET
ftr-362	2797	51	nominal	nominal	ADJ
ftr-362	2797	52	amount	amount	NOUN
ftr-362	2797	53	,	,	PUNCT
ftr-362	2797	54	between	between	ADP
ftr-362	2797	55	$	$	SYM
ftr-362	2797	56	100	100	NUM
ftr-362	2797	57	and	and	CCONJ
ftr-362	2797	58	$	$	SYM
ftr-362	2797	59	1,000	1,000	NUM
ftr-362	2797	60	,	,	PUNCT
ftr-362	2797	61	sufficient	sufficient	ADJ
ftr-362	2797	62	to	to	PART
ftr-362	2797	63	render	render	VERB
ftr-362	2797	64	the	the	DET
ftr-362	2797	65	contract	contract	NOUN
ftr-362	2797	66	enforceable	enforceable	ADJ
ftr-362	2797	67	.	.	PUNCT
ftr-362	2798	1	applying	apply	VERB
ftr-362	2798	2	the	the	DET
ftr-362	2798	3	principles	principle	NOUN
ftr-362	2798	4	of	of	ADP
ftr-362	2798	5	hernandez	hernandez	PROPN
ftr-362	2798	6	v.	v.	PROPN
ftr-362	2798	7	commissioner	commissioner	PROPN
ftr-362	2798	8	,	,	PUNCT
ftr-362	2798	9	490	490	NUM
ftr-362	2798	10	u.s	u.s	PROPN
ftr-362	2798	11	.	.	PROPN
ftr-362	2798	12	680	680	NUM
ftr-362	2798	13	(	(	PUNCT
ftr-362	2798	14	1989	1989	NUM
ftr-362	2798	15	)	)	PUNCT
ftr-362	2798	16	,	,	PUNCT
ftr-362	2798	17	and	and	CCONJ
ftr-362	2798	18	united	united	PROPN
ftr-362	2798	19	states	states	PROPN
ftr-362	2798	20	v.	v.	ADP
ftr-362	2798	21	american	american	PROPN
ftr-362	2798	22	bar	bar	PROPN
ftr-362	2798	23	foundation	foundation	PROPN
ftr-362	2798	24	,	,	PUNCT
ftr-362	2798	25	477	477	NUM
ftr-362	2798	26	u.s	u.s	PROPN
ftr-362	2798	27	.	.	PROPN
ftr-362	2798	28	105	105	NUM
ftr-362	2798	29	(	(	PUNCT
ftr-362	2798	30	1986	1986	NUM
ftr-362	2798	31	)	)	PUNCT
ftr-362	2798	32	,	,	PUNCT
ftr-362	2798	33	judge	judge	NOUN
ftr-362	2798	34	gale	gale	PROPN
ftr-362	2798	35	held	hold	VERB
ftr-362	2798	36	that	that	SCONJ
ftr-362	2798	37	because	because	SCONJ
ftr-362	2798	38	they	they	PRON
ftr-362	2798	39	consideration	consideration	NOUN
ftr-362	2798	40	received	receive	VERB
ftr-362	2798	41	by	by	ADP
ftr-362	2798	42	the	the	DET
ftr-362	2798	43	taxpayers	taxpayer	NOUN
ftr-362	2798	44	exceeded	exceed	VERB
ftr-362	2798	45	the	the	DET
ftr-362	2798	46	value	value	NOUN
ftr-362	2798	47	of	of	ADP
ftr-362	2798	48	the	the	DET
ftr-362	2798	49	transferred	transfer	VERB
ftr-362	2798	50	property	property	NOUN
ftr-362	2798	51	,	,	PUNCT
ftr-362	2798	52	there	there	PRON
ftr-362	2798	53	was	be	VERB
ftr-362	2798	54	no	no	DET
ftr-362	2798	55	charitable	charitable	ADJ
ftr-362	2798	56	contribution	contribution	NOUN
ftr-362	2798	57	.	.	PUNCT
ftr-362	2799	1	he	he	PRON
ftr-362	2799	2	rejected	reject	VERB
ftr-362	2799	3	application	application	NOUN
ftr-362	2799	4	of	of	ADP
ftr-362	2799	5	the	the	PRON
ftr-362	2799	6	“	"	PUNCT
ftr-362	2799	7	before	before	ADP
ftr-362	2799	8	and	and	CCONJ
ftr-362	2799	9	after	after	ADP
ftr-362	2799	10	”	"	PUNCT
ftr-362	2799	11	2011	2011	NUM
ftr-362	2799	12	]	]	PUNCT
ftr-362	2799	13	recent	recent	ADJ
ftr-362	2799	14	developments	development	NOUN
ftr-362	2799	15	in	in	ADP
ftr-362	2799	16	federal	federal	ADJ
ftr-362	2799	17	income	income	NOUN
ftr-362	2799	18	taxation	taxation	NOUN
ftr-362	2799	19	703	703	NUM
ftr-362	2799	20	valuation	valuation	NOUN
ftr-362	2799	21	method	method	NOUN
ftr-362	2799	22	,	,	PUNCT
ftr-362	2799	23	because	because	SCONJ
ftr-362	2799	24	that	that	DET
ftr-362	2799	25	method	method	NOUN
ftr-362	2799	26	did	do	AUX
ftr-362	2799	27	not	not	PART
ftr-362	2799	28	take	take	VERB
ftr-362	2799	29	into	into	ADP
ftr-362	2799	30	account	account	NOUN
ftr-362	2799	31	the	the	DET
ftr-362	2799	32	restrictions	restriction	NOUN
ftr-362	2799	33	that	that	PRON
ftr-362	2799	34	would	would	AUX
ftr-362	2799	35	have	have	AUX
ftr-362	2799	36	affected	affect	VERB
ftr-362	2799	37	the	the	DET
ftr-362	2799	38	marketability	marketability	NOUN
ftr-362	2799	39	of	of	ADP
ftr-362	2799	40	the	the	DET
ftr-362	2799	41	structure	structure	NOUN
ftr-362	2799	42	severed	sever	VERB
ftr-362	2799	43	from	from	ADP
ftr-362	2799	44	the	the	DET
ftr-362	2799	45	land	land	NOUN
ftr-362	2799	46	.	.	PUNCT
ftr-362	2800	1	4	4	X
ftr-362	2800	2	.	.	X
ftr-362	2800	3	no	no	DET
ftr-362	2800	4	mardi	mardi	NOUN
ftr-362	2800	5	gras	gras	NOUN
ftr-362	2800	6	beads	bead	VERB
ftr-362	2800	7	from	from	ADP
ftr-362	2800	8	the	the	DET
ftr-362	2800	9	tax	tax	NOUN
ftr-362	2800	10	court	court	NOUN
ftr-362	2800	11	for	for	ADP
ftr-362	2800	12	this	this	DET
ftr-362	2800	13	taxpayer	taxpayer	NOUN
ftr-362	2800	14	.	.	PUNCT
ftr-362	2801	1	whitehouse	whitehouse	NOUN
ftr-362	2801	2	hotel	hotel	PROPN
ftr-362	2801	3	limited	limited	PROPN
ftr-362	2801	4	partnership	partnership	PROPN
ftr-362	2801	5	v.	v.	PROPN
ftr-362	2801	6	commissioner	commissioner	PROPN
ftr-362	2801	7	,	,	PUNCT
ftr-362	2801	8	131	131	NUM
ftr-362	2801	9	t.c	t.c	PROPN
ftr-362	2801	10	.	.	PROPN
ftr-362	2801	11	112	112	NUM
ftr-362	2801	12	(	(	PUNCT
ftr-362	2801	13	10/30/08	10/30/08	PROPN
ftr-362	2801	14	)	)	PUNCT
ftr-362	2801	15	.	.	PUNCT
ftr-362	2802	1	the	the	DET
ftr-362	2802	2	tax	tax	NOUN
ftr-362	2802	3	court	court	NOUN
ftr-362	2802	4	(	(	PUNCT
ftr-362	2802	5	judge	judge	PROPN
ftr-362	2802	6	halpern	halpern	PROPN
ftr-362	2802	7	)	)	PUNCT
ftr-362	2802	8	held	hold	VERB
ftr-362	2802	9	that	that	SCONJ
ftr-362	2802	10	,	,	PUNCT
ftr-362	2802	11	as	as	ADP
ftr-362	2802	12	a	a	DET
ftr-362	2802	13	precondition	precondition	NOUN
ftr-362	2802	14	to	to	ADP
ftr-362	2802	15	using	use	VERB
ftr-362	2802	16	the	the	DET
ftr-362	2802	17	replacement	replacement	NOUN
ftr-362	2802	18	cost	cost	NOUN
ftr-362	2802	19	approach	approach	NOUN
ftr-362	2802	20	to	to	ADP
ftr-362	2802	21	valuing	value	VERB
ftr-362	2802	22	real	real	ADJ
ftr-362	2802	23	estate	estate	NOUN
ftr-362	2802	24	,	,	PUNCT
ftr-362	2802	25	the	the	DET
ftr-362	2802	26	taxpayer	taxpayer	NOUN
ftr-362	2802	27	must	must	AUX
ftr-362	2802	28	show	show	VERB
ftr-362	2802	29	that	that	SCONJ
ftr-362	2802	30	the	the	DET
ftr-362	2802	31	property	property	NOUN
ftr-362	2802	32	is	be	AUX
ftr-362	2802	33	unusual	unusual	ADJ
ftr-362	2802	34	in	in	ADP
ftr-362	2802	35	nature	nature	NOUN
ftr-362	2802	36	and	and	CCONJ
ftr-362	2802	37	other	other	ADJ
ftr-362	2802	38	methods	method	NOUN
ftr-362	2802	39	of	of	ADP
ftr-362	2802	40	valuation	valuation	NOUN
ftr-362	2802	41	,	,	PUNCT
ftr-362	2802	42	such	such	ADJ
ftr-362	2802	43	as	as	ADP
ftr-362	2802	44	comparable	comparable	ADJ
ftr-362	2802	45	sales	sale	NOUN
ftr-362	2802	46	or	or	CCONJ
ftr-362	2802	47	income	income	NOUN
ftr-362	2802	48	capitalization	capitalization	NOUN
ftr-362	2802	49	,	,	PUNCT
ftr-362	2802	50	are	be	AUX
ftr-362	2802	51	not	not	PART
ftr-362	2802	52	applicable	applicable	ADJ
ftr-362	2802	53	.	.	PUNCT
ftr-362	2803	1	the	the	DET
ftr-362	2803	2	income	income	NOUN
ftr-362	2803	3	approach	approach	NOUN
ftr-362	2803	4	to	to	ADP
ftr-362	2803	5	valuation	valuation	NOUN
ftr-362	2803	6	is	be	AUX
ftr-362	2803	7	favored	favor	VERB
ftr-362	2803	8	only	only	ADV
ftr-362	2803	9	where	where	SCONJ
ftr-362	2803	10	comparable	comparable	ADJ
ftr-362	2803	11	market	market	NOUN
ftr-362	2803	12	sales	sale	NOUN
ftr-362	2803	13	are	be	AUX
ftr-362	2803	14	absent	absent	ADJ
ftr-362	2803	15	.	.	PUNCT
ftr-362	2804	1	on	on	ADP
ftr-362	2804	2	the	the	DET
ftr-362	2804	3	facts	fact	NOUN
ftr-362	2804	4	,	,	PUNCT
ftr-362	2804	5	the	the	DET
ftr-362	2804	6	value	value	NOUN
ftr-362	2804	7	of	of	ADP
ftr-362	2804	8	the	the	DET
ftr-362	2804	9	contribution	contribution	NOUN
ftr-362	2804	10	of	of	ADP
ftr-362	2804	11	a	a	DET
ftr-362	2804	12	conservation	conservation	NOUN
ftr-362	2804	13	facade	facade	NOUN
ftr-362	2804	14	easement	easement	NOUN
ftr-362	2804	15	for	for	ADP
ftr-362	2804	16	an	an	DET
ftr-362	2804	17	historic	historic	ADJ
ftr-362	2804	18	structure	structure	NOUN
ftr-362	2804	19	on	on	ADP
ftr-362	2804	20	the	the	DET
ftr-362	2804	21	edge	edge	NOUN
ftr-362	2804	22	of	of	ADP
ftr-362	2804	23	the	the	DET
ftr-362	2804	24	french	french	ADJ
ftr-362	2804	25	quarter	quarter	NOUN
ftr-362	2804	26	in	in	ADP
ftr-362	2804	27	new	new	PROPN
ftr-362	2804	28	orleans	orleans	PROPN
ftr-362	2804	29	was	be	AUX
ftr-362	2804	30	overstated	overstate	VERB
ftr-362	2804	31	.	.	PUNCT
ftr-362	2805	1	the	the	DET
ftr-362	2805	2	accuracy	accuracy	NOUN
ftr-362	2805	3	-	-	PUNCT
ftr-362	2805	4	related	relate	VERB
ftr-362	2805	5	penalty	penalty	NOUN
ftr-362	2805	6	for	for	ADP
ftr-362	2805	7	gross	gross	ADJ
ftr-362	2805	8	overvaluation	overvaluation	NOUN
ftr-362	2805	9	was	be	AUX
ftr-362	2805	10	proper	proper	ADJ
ftr-362	2805	11	because	because	SCONJ
ftr-362	2805	12	there	there	PRON
ftr-362	2805	13	was	be	VERB
ftr-362	2805	14	no	no	DET
ftr-362	2805	15	good	good	ADJ
ftr-362	2805	16	faith	faith	NOUN
ftr-362	2805	17	investigation	investigation	NOUN
ftr-362	2805	18	into	into	ADP
ftr-362	2805	19	the	the	DET
ftr-362	2805	20	value	value	NOUN
ftr-362	2805	21	.	.	PUNCT
ftr-362	2806	1	a.	a.	NOUN
ftr-362	2806	2	regardless	regardless	ADV
ftr-362	2806	3	of	of	ADP
ftr-362	2806	4	which	which	DET
ftr-362	2806	5	valuation	valuation	NOUN
ftr-362	2806	6	method	method	NOUN
ftr-362	2806	7	is	be	AUX
ftr-362	2806	8	used	use	VERB
ftr-362	2806	9	,	,	PUNCT
ftr-362	2806	10	it	it	PRON
ftr-362	2806	11	still	still	ADV
ftr-362	2806	12	must	must	AUX
ftr-362	2806	13	relate	relate	VERB
ftr-362	2806	14	to	to	ADP
ftr-362	2806	15	the	the	DET
ftr-362	2806	16	property	property	NOUN
ftr-362	2806	17	’s	’s	PART
ftr-362	2806	18	“	"	PUNCT
ftr-362	2806	19	highest	high	ADJ
ftr-362	2806	20	and	and	CCONJ
ftr-362	2806	21	best	good	ADJ
ftr-362	2806	22	use	use	NOUN
ftr-362	2806	23	.	.	PUNCT
ftr-362	2806	24	”	"	PUNCT
ftr-362	2807	1	whitehouse	whitehouse	NOUN
ftr-362	2807	2	hotel	hotel	NOUN
ftr-362	2807	3	limited	limited	ADJ
ftr-362	2807	4	partnership	partnership	PROPN
ftr-362	2807	5	v.	v.	PROPN
ftr-362	2807	6	commissioner	commissioner	PROPN
ftr-362	2807	7	,	,	PUNCT
ftr-362	2807	8	615	615	NUM
ftr-362	2807	9	f.3d	f.3d	NUM
ftr-362	2807	10	321	321	NUM
ftr-362	2807	11	(	(	PUNCT
ftr-362	2807	12	5th	5th	ADJ
ftr-362	2807	13	cir	cir	NOUN
ftr-362	2807	14	.	.	PUNCT
ftr-362	2807	15	8/10/10	8/10/10	NUM
ftr-362	2807	16	)	)	PUNCT
ftr-362	2807	17	.	.	PUNCT
ftr-362	2808	1	in	in	ADP
ftr-362	2808	2	an	an	DET
ftr-362	2808	3	opinion	opinion	NOUN
ftr-362	2808	4	by	by	ADP
ftr-362	2808	5	judge	judge	PROPN
ftr-362	2808	6	barksdale	barksdale	PROPN
ftr-362	2808	7	,	,	PUNCT
ftr-362	2808	8	the	the	DET
ftr-362	2808	9	fifth	fifth	ADJ
ftr-362	2808	10	circuit	circuit	NOUN
ftr-362	2808	11	vacated	vacate	VERB
ftr-362	2808	12	the	the	DET
ftr-362	2808	13	tax	tax	NOUN
ftr-362	2808	14	court	court	NOUN
ftr-362	2808	15	’s	’s	PART
ftr-362	2808	16	decision	decision	NOUN
ftr-362	2808	17	and	and	CCONJ
ftr-362	2808	18	remanded	remand	VERB
ftr-362	2808	19	the	the	DET
ftr-362	2808	20	case	case	NOUN
ftr-362	2808	21	for	for	ADP
ftr-362	2808	22	a	a	DET
ftr-362	2808	23	determination	determination	NOUN
ftr-362	2808	24	of	of	ADP
ftr-362	2808	25	the	the	DET
ftr-362	2808	26	easement	easement	NOUN
ftr-362	2808	27	’s	’s	PART
ftr-362	2808	28	value	value	NOUN
ftr-362	2808	29	,	,	PUNCT
ftr-362	2808	30	although	although	SCONJ
ftr-362	2808	31	it	it	PRON
ftr-362	2808	32	rejected	reject	VERB
ftr-362	2808	33	the	the	DET
ftr-362	2808	34	taxpayer	taxpayer	NOUN
ftr-362	2808	35	’s	’s	PART
ftr-362	2808	36	arguments	argument	NOUN
ftr-362	2808	37	that	that	SCONJ
ftr-362	2808	38	the	the	DET
ftr-362	2808	39	irs	irs	PROPN
ftr-362	2808	40	’s	’s	PART
ftr-362	2808	41	expert	expert	NOUN
ftr-362	2808	42	was	be	AUX
ftr-362	2808	43	unqualified	unqualified	ADJ
ftr-362	2808	44	and	and	CCONJ
ftr-362	2808	45	that	that	SCONJ
ftr-362	2808	46	his	his	PRON
ftr-362	2808	47	report	report	NOUN
ftr-362	2808	48	was	be	AUX
ftr-362	2808	49	unreliable	unreliable	ADJ
ftr-362	2808	50	and	and	CCONJ
ftr-362	2808	51	should	should	AUX
ftr-362	2808	52	not	not	PART
ftr-362	2808	53	have	have	AUX
ftr-362	2808	54	been	be	AUX
ftr-362	2808	55	admitted	admit	VERB
ftr-362	2808	56	.	.	PUNCT
ftr-362	2809	1	but	but	CCONJ
ftr-362	2809	2	the	the	DET
ftr-362	2809	3	court	court	NOUN
ftr-362	2809	4	of	of	ADP
ftr-362	2809	5	appeals	appeal	NOUN
ftr-362	2809	6	agreed	agree	VERB
ftr-362	2809	7	with	with	ADP
ftr-362	2809	8	the	the	DET
ftr-362	2809	9	taxpayers	taxpayer	NOUN
ftr-362	2809	10	’	'	PUNCT
ftr-362	2809	11	argument	argument	NOUN
ftr-362	2809	12	that	that	SCONJ
ftr-362	2809	13	the	the	DET
ftr-362	2809	14	tax	tax	NOUN
ftr-362	2809	15	court	court	NOUN
ftr-362	2809	16	“	"	PUNCT
ftr-362	2809	17	miscomprehended	miscomprehende	VERB
ftr-362	2809	18	the	the	DET
ftr-362	2809	19	highest	high	ADJ
ftr-362	2809	20	and	and	CCONJ
ftr-362	2809	21	best	good	ADJ
ftr-362	2809	22	use	use	NOUN
ftr-362	2809	23	”	"	PUNCT
ftr-362	2809	24	of	of	ADP
ftr-362	2809	25	the	the	DET
ftr-362	2809	26	building	building	NOUN
ftr-362	2809	27	subjected	subject	VERB
ftr-362	2809	28	to	to	ADP
ftr-362	2809	29	the	the	DET
ftr-362	2809	30	conservation	conservation	NOUN
ftr-362	2809	31	easement	easement	NOUN
ftr-362	2809	32	,	,	PUNCT
ftr-362	2809	33	and	and	CCONJ
ftr-362	2809	34	thereby	thereby	ADV
ftr-362	2809	35	undervalued	undervalue	VERB
ftr-362	2809	36	the	the	DET
ftr-362	2809	37	easement	easement	NOUN
ftr-362	2809	38	.	.	PUNCT
ftr-362	2810	1	in	in	ADP
ftr-362	2810	2	sum	sum	NOUN
ftr-362	2810	3	,	,	PUNCT
ftr-362	2810	4	the	the	DET
ftr-362	2810	5	tax	tax	NOUN
ftr-362	2810	6	court	court	NOUN
ftr-362	2810	7	erred	err	VERB
ftr-362	2810	8	in	in	ADP
ftr-362	2810	9	declining	decline	VERB
ftr-362	2810	10	to	to	PART
ftr-362	2810	11	consider	consider	VERB
ftr-362	2810	12	the	the	DET
ftr-362	2810	13	maison	maison	ADJ
ftr-362	2810	14	blanche	blanche	NOUN
ftr-362	2810	15	and	and	CCONJ
ftr-362	2810	16	kress	kress	PROPN
ftr-362	2810	17	buildings	building	NOUN
ftr-362	2810	18	’	'	PUNCT
ftr-362	2810	19	highest	high	ADJ
ftr-362	2810	20	and	and	CCONJ
ftr-362	2810	21	best	good	ADJ
ftr-362	2810	22	use	use	NOUN
ftr-362	2810	23	in	in	ADP
ftr-362	2810	24	the	the	DET
ftr-362	2810	25	light	light	NOUN
ftr-362	2810	26	of	of	ADP
ftr-362	2810	27	both	both	CCONJ
ftr-362	2810	28	the	the	DET
ftr-362	2810	29	reasonable	reasonable	ADJ
ftr-362	2810	30	and	and	CCONJ
ftr-362	2810	31	probable	probable	ADJ
ftr-362	2810	32	condominium	condominium	NOUN
ftr-362	2810	33	regime	regime	NOUN
ftr-362	2810	34	and	and	CCONJ
ftr-362	2810	35	the	the	DET
ftr-362	2810	36	reasonable	reasonable	ADJ
ftr-362	2810	37	and	and	CCONJ
ftr-362	2810	38	probable	probable	ADJ
ftr-362	2810	39	combination	combination	NOUN
ftr-362	2810	40	of	of	ADP
ftr-362	2810	41	those	those	DET
ftr-362	2810	42	buildings	building	NOUN
ftr-362	2810	43	into	into	ADP
ftr-362	2810	44	a	a	DET
ftr-362	2810	45	single	single	ADJ
ftr-362	2810	46	functional	functional	ADJ
ftr-362	2810	47	unit	unit	NOUN
ftr-362	2810	48	,	,	PUNCT
ftr-362	2810	49	both	both	PRON
ftr-362	2810	50	of	of	ADP
ftr-362	2810	51	which	which	PRON
ftr-362	2810	52	foreclosed	foreclose	VERB
ftr-362	2810	53	the	the	DET
ftr-362	2810	54	realistic	realistic	ADJ
ftr-362	2810	55	possibility	possibility	NOUN
ftr-362	2810	56	,	,	PUNCT
ftr-362	2810	57	for	for	ADP
ftr-362	2810	58	valuation	valuation	NOUN
ftr-362	2810	59	purposes	purpose	NOUN
ftr-362	2810	60	,	,	PUNCT
ftr-362	2810	61	that	that	SCONJ
ftr-362	2810	62	the	the	DET
ftr-362	2810	63	kress	kress	PROPN
ftr-362	2810	64	and	and	CCONJ
ftr-362	2810	65	maison	maison	PROPN
ftr-362	2810	66	blanche	blanche	NOUN
ftr-362	2810	67	buildings	building	NOUN
ftr-362	2810	68	could	could	AUX
ftr-362	2810	69	come	come	VERB
ftr-362	2810	70	under	under	ADP
ftr-362	2810	71	separate	separate	ADJ
ftr-362	2810	72	ownership	ownership	NOUN
ftr-362	2810	73	.	.	PUNCT
ftr-362	2811	1	this	this	DET
ftr-362	2811	2	combination	combination	NOUN
ftr-362	2811	3	affected	affect	VERB
ftr-362	2811	4	the	the	DET
ftr-362	2811	5	buildings	building	NOUN
ftr-362	2811	6	’	'	PUNCT
ftr-362	2811	7	fair	fair	ADJ
ftr-362	2811	8	market	market	NOUN
ftr-362	2811	9	value	value	NOUN
ftr-362	2811	10	.	.	PUNCT
ftr-362	2812	1	•	•	ADV
ftr-362	2812	2	as	as	SCONJ
ftr-362	2812	3	result	result	VERB
ftr-362	2812	4	the	the	DET
ftr-362	2812	5	court	court	NOUN
ftr-362	2812	6	did	do	AUX
ftr-362	2812	7	not	not	PART
ftr-362	2812	8	reach	reach	VERB
ftr-362	2812	9	the	the	DET
ftr-362	2812	10	tax	tax	NOUN
ftr-362	2812	11	court	court	NOUN
ftr-362	2812	12	’s	’s	PART
ftr-362	2812	13	holding	hold	VERB
ftr-362	2812	14	that	that	SCONJ
ftr-362	2812	15	the	the	DET
ftr-362	2812	16	income	income	NOUN
ftr-362	2812	17	and	and	CCONJ
ftr-362	2812	18	replacement	replacement	NOUN
ftr-362	2812	19	-	-	PUNCT
ftr-362	2812	20	cost	cost	NOUN
ftr-362	2812	21	methods	method	NOUN
ftr-362	2812	22	of	of	ADP
ftr-362	2812	23	valuation	valuation	NOUN
ftr-362	2812	24	were	be	AUX
ftr-362	2812	25	inapplicable	inapplicable	ADJ
ftr-362	2812	26	and	and	CCONJ
ftr-362	2812	27	directed	direct	VERB
ftr-362	2812	28	the	the	DET
ftr-362	2812	29	tax	tax	NOUN
ftr-362	2812	30	court	court	NOUN
ftr-362	2812	31	to	to	PART
ftr-362	2812	32	consider	consider	VERB
ftr-362	2812	33	those	those	DET
ftr-362	2812	34	methods	method	NOUN
ftr-362	2812	35	,	,	PUNCT
ftr-362	2812	36	in	in	ADP
ftr-362	2812	37	addition	addition	NOUN
ftr-362	2812	38	to	to	ADP
ftr-362	2812	39	comparable	comparable	ADJ
ftr-362	2812	40	sales	sale	NOUN
ftr-362	2812	41	method	method	NOUN
ftr-362	2812	42	on	on	ADP
ftr-362	2812	43	remand	remand	NOUN
ftr-362	2812	44	.	.	PUNCT
ftr-362	2813	1	because	because	SCONJ
ftr-362	2813	2	the	the	DET
ftr-362	2813	3	holding	holding	NOUN
ftr-362	2813	4	on	on	ADP
ftr-362	2813	5	the	the	DET
ftr-362	2813	6	valuation	valuation	NOUN
ftr-362	2813	7	was	be	AUX
ftr-362	2813	8	vacated	vacate	VERB
ftr-362	2813	9	,	,	PUNCT
ftr-362	2813	10	the	the	DET
ftr-362	2813	11	tax	tax	NOUN
ftr-362	2813	12	court	court	NOUN
ftr-362	2813	13	’s	’s	PART
ftr-362	2813	14	holding	hold	VERB
ftr-362	2813	15	that	that	SCONJ
ftr-362	2813	16	the	the	DET
ftr-362	2813	17	gross	gross	ADJ
ftr-362	2813	18	overvaluation	overvaluation	NOUN
ftr-362	2813	19	penalty	penalty	NOUN
ftr-362	2813	20	also	also	ADV
ftr-362	2813	21	was	be	AUX
ftr-362	2813	22	vacated	vacate	VERB
ftr-362	2813	23	.	.	PUNCT
ftr-362	2814	1	704	704	NUM
ftr-362	2814	2	florida	florida	PROPN
ftr-362	2814	3	tax	tax	NOUN
ftr-362	2814	4	review	review	NOUN
ftr-362	2814	5	[	[	X
ftr-362	2814	6	vol	vol	NOUN
ftr-362	2814	7	.	.	PUNCT
ftr-362	2814	8	10:9	10:9	NUM
ftr-362	2814	9	5	5	NUM
ftr-362	2814	10	.	.	PUNCT
ftr-362	2814	11	“	"	PUNCT
ftr-362	2814	12	praise	praise	VERB
ftr-362	2814	13	the	the	DET
ftr-362	2814	14	lord	lord	PROPN
ftr-362	2814	15	,	,	PUNCT
ftr-362	2814	16	[	[	X
ftr-362	2814	17	but	but	CCONJ
ftr-362	2814	18	]	]	PUNCT
ftr-362	2814	19	pass	pass	VERB
ftr-362	2814	20	the	the	DET
ftr-362	2814	21	ammunition	ammunition	NOUN
ftr-362	2814	22	.	.	PUNCT
ftr-362	2814	23	”	"	PUNCT
ftr-362	2815	1	or	or	CCONJ
ftr-362	2815	2	,	,	PUNCT
ftr-362	2815	3	is	be	AUX
ftr-362	2815	4	it	it	PRON
ftr-362	2815	5	that	that	SCONJ
ftr-362	2815	6	the	the	DET
ftr-362	2815	7	judge	judge	NOUN
ftr-362	2815	8	was	be	AUX
ftr-362	2815	9	hypertechnical	hypertechnical	ADJ
ftr-362	2815	10	?	?	PUNCT
ftr-362	2816	1	lord	lord	PROPN
ftr-362	2816	2	v.	v.	PROPN
ftr-362	2816	3	commissioner	commissioner	PROPN
ftr-362	2816	4	,	,	PUNCT
ftr-362	2816	5	t.c	t.c	PROPN
ftr-362	2816	6	.	.	PROPN
ftr-362	2816	7	memo	memo	NOUN
ftr-362	2816	8	.	.	PUNCT
ftr-362	2817	1	2010	2010	NUM
ftr-362	2817	2	-	-	SYM
ftr-362	2817	3	196	196	NUM
ftr-362	2817	4	(	(	PUNCT
ftr-362	2817	5	9/8/10	9/8/10	NUM
ftr-362	2817	6	)	)	PUNCT
ftr-362	2817	7	.	.	PUNCT
ftr-362	2818	1	a	a	DET
ftr-362	2818	2	charitable	charitable	ADJ
ftr-362	2818	3	contribution	contribution	NOUN
ftr-362	2818	4	deduction	deduction	NOUN
ftr-362	2818	5	for	for	ADP
ftr-362	2818	6	a	a	DET
ftr-362	2818	7	conservation	conservation	NOUN
ftr-362	2818	8	easement	easement	NOUN
ftr-362	2818	9	was	be	AUX
ftr-362	2818	10	denied	deny	VERB
ftr-362	2818	11	because	because	SCONJ
ftr-362	2818	12	the	the	DET
ftr-362	2818	13	appraisal	appraisal	NOUN
ftr-362	2818	14	in	in	ADP
ftr-362	2818	15	the	the	DET
ftr-362	2818	16	amount	amount	NOUN
ftr-362	2818	17	of	of	ADP
ftr-362	2818	18	$	$	SYM
ftr-362	2818	19	242,000	242,000	NUM
ftr-362	2818	20	submitted	submit	VERB
ftr-362	2818	21	to	to	PART
ftr-362	2818	22	comply	comply	VERB
ftr-362	2818	23	with	with	ADP
ftr-362	2818	24	reg	reg	NOUN
ftr-362	2818	25	.	.	PUNCT
ftr-362	2819	1	1.170a-13(c)(2)(i)(a	1.170a-13(c)(2)(i)(a	NUM
ftr-362	2819	2	)	)	PUNCT
ftr-362	2819	3	was	be	AUX
ftr-362	2819	4	not	not	PART
ftr-362	2819	5	a	a	DET
ftr-362	2819	6	“	"	PUNCT
ftr-362	2819	7	qualified	qualified	ADJ
ftr-362	2819	8	appraisal	appraisal	NOUN
ftr-362	2819	9	.	.	PUNCT
ftr-362	2819	10	”	"	PUNCT
ftr-362	2820	1	the	the	DET
ftr-362	2820	2	tax	tax	NOUN
ftr-362	2820	3	court	court	NOUN
ftr-362	2820	4	(	(	PUNCT
ftr-362	2820	5	judge	judge	PROPN
ftr-362	2820	6	foley	foley	PROPN
ftr-362	2820	7	)	)	PUNCT
ftr-362	2820	8	held	hold	VERB
ftr-362	2820	9	that	that	SCONJ
ftr-362	2820	10	this	this	PRON
ftr-362	2820	11	was	be	AUX
ftr-362	2820	12	because	because	SCONJ
ftr-362	2820	13	the	the	DET
ftr-362	2820	14	appraisal	appraisal	NOUN
ftr-362	2820	15	itself	itself	PRON
ftr-362	2820	16	did	do	AUX
ftr-362	2820	17	not	not	PART
ftr-362	2820	18	include	include	VERB
ftr-362	2820	19	:	:	PUNCT
ftr-362	2820	20	(	(	PUNCT
ftr-362	2820	21	1	1	X
ftr-362	2820	22	)	)	PUNCT
ftr-362	2820	23	the	the	DET
ftr-362	2820	24	easement	easement	ADJ
ftr-362	2820	25	contribution	contribution	NOUN
ftr-362	2820	26	date	date	NOUN
ftr-362	2820	27	;	;	PUNCT
ftr-362	2820	28	(	(	PUNCT
ftr-362	2820	29	2	2	X
ftr-362	2820	30	)	)	PUNCT
ftr-362	2820	31	the	the	DET
ftr-362	2820	32	date	date	NOUN
ftr-362	2820	33	the	the	DET
ftr-362	2820	34	appraisal	appraisal	NOUN
ftr-362	2820	35	was	be	AUX
ftr-362	2820	36	performed	perform	VERB
ftr-362	2820	37	;	;	PUNCT
ftr-362	2820	38	or	or	CCONJ
ftr-362	2820	39	(	(	PUNCT
ftr-362	2820	40	3	3	X
ftr-362	2820	41	)	)	PUNCT
ftr-362	2820	42	the	the	DET
ftr-362	2820	43	appraised	appraise	VERB
ftr-362	2820	44	fair	fair	ADJ
ftr-362	2820	45	market	market	NOUN
ftr-362	2820	46	value	value	NOUN
ftr-362	2820	47	of	of	ADP
ftr-362	2820	48	the	the	DET
ftr-362	2820	49	easement	easement	ADJ
ftr-362	2820	50	contribution	contribution	NOUN
ftr-362	2820	51	on	on	ADP
ftr-362	2820	52	the	the	DET
ftr-362	2820	53	contribution	contribution	NOUN
ftr-362	2820	54	date	date	NOUN
ftr-362	2820	55	.	.	PUNCT
ftr-362	2821	1	judge	judge	PROPN
ftr-362	2821	2	foley	foley	PROPN
ftr-362	2821	3	further	far	ADV
ftr-362	2821	4	held	hold	VERB
ftr-362	2821	5	that	that	SCONJ
ftr-362	2821	6	the	the	DET
ftr-362	2821	7	doctrine	doctrine	NOUN
ftr-362	2821	8	of	of	ADP
ftr-362	2821	9	substantial	substantial	ADJ
ftr-362	2821	10	compliance	compliance	NOUN
ftr-362	2821	11	was	be	AUX
ftr-362	2821	12	not	not	PART
ftr-362	2821	13	applicable	applicable	ADJ
ftr-362	2821	14	because	because	SCONJ
ftr-362	2821	15	significant	significant	ADJ
ftr-362	2821	16	information	information	NOUN
ftr-362	2821	17	was	be	AUX
ftr-362	2821	18	omitted	omit	VERB
ftr-362	2821	19	from	from	ADP
ftr-362	2821	20	the	the	DET
ftr-362	2821	21	appraisal	appraisal	NOUN
ftr-362	2821	22	.	.	PUNCT
ftr-362	2822	1	•	•	NOUN
ftr-362	2822	2	the	the	DET
ftr-362	2822	3	background	background	NOUN
ftr-362	2822	4	facts	fact	NOUN
ftr-362	2822	5	were	be	AUX
ftr-362	2822	6	that	that	PRON
ftr-362	2822	7	taxpayer	taxpayer	NOUN
ftr-362	2822	8	granted	grant	VERB
ftr-362	2822	9	a	a	DET
ftr-362	2822	10	deed	deed	NOUN
ftr-362	2822	11	of	of	ADP
ftr-362	2822	12	conservation	conservation	NOUN
ftr-362	2822	13	easement	easement	NOUN
ftr-362	2822	14	to	to	ADP
ftr-362	2822	15	the	the	DET
ftr-362	2822	16	land	land	NOUN
ftr-362	2822	17	preservation	preservation	NOUN
ftr-362	2822	18	trust	trust	NOUN
ftr-362	2822	19	on	on	ADP
ftr-362	2822	20	12/30/99	12/30/99	PROPN
ftr-362	2822	21	;	;	PUNCT
ftr-362	2822	22	that	that	SCONJ
ftr-362	2822	23	the	the	DET
ftr-362	2822	24	paige	paige	PROPN
ftr-362	2822	25	appraisal	appraisal	NOUN
ftr-362	2822	26	company	company	NOUN
ftr-362	2822	27	produced	produce	VERB
ftr-362	2822	28	an	an	DET
ftr-362	2822	29	appraisal	appraisal	NOUN
ftr-362	2822	30	report	report	NOUN
ftr-362	2822	31	[	[	X
ftr-362	2822	32	stating	state	VERB
ftr-362	2822	33	the	the	DET
ftr-362	2822	34	fair	fair	ADJ
ftr-362	2822	35	market	market	NOUN
ftr-362	2822	36	value	value	NOUN
ftr-362	2822	37	of	of	ADP
ftr-362	2822	38	the	the	DET
ftr-362	2822	39	easement	easement	NOUN
ftr-362	2822	40	]	]	PUNCT
ftr-362	2822	41	with	with	ADP
ftr-362	2822	42	an	an	DET
ftr-362	2822	43	effective	effective	ADJ
ftr-362	2822	44	date	date	NOUN
ftr-362	2822	45	of	of	ADP
ftr-362	2822	46	12/31/99	12/31/99	PROPN
ftr-362	2822	47	;	;	PUNCT
ftr-362	2822	48	and	and	CCONJ
ftr-362	2822	49	that	that	SCONJ
ftr-362	2822	50	the	the	DET
ftr-362	2822	51	report	report	NOUN
ftr-362	2822	52	date	date	NOUN
ftr-362	2822	53	was	be	AUX
ftr-362	2822	54	1/4/00	1/4/00	NUM
ftr-362	2822	55	.	.	PUNCT
ftr-362	2823	1	a.	a.	NOUN
ftr-362	2823	2	retrospective	retrospective	ADJ
ftr-362	2823	3	“	"	PUNCT
ftr-362	2823	4	as	as	ADP
ftr-362	2823	5	of	of	ADP
ftr-362	2823	6	”	"	PUNCT
ftr-362	2823	7	appraisals	appraisal	NOUN
ftr-362	2823	8	do	do	AUX
ftr-362	2823	9	n’t	not	PART
ftr-362	2823	10	cut	cut	VERB
ftr-362	2823	11	the	the	DET
ftr-362	2823	12	mustard	mustard	NOUN
ftr-362	2823	13	.	.	PUNCT
ftr-362	2824	1	evans	evans	PROPN
ftr-362	2824	2	v.	v.	PROPN
ftr-362	2824	3	commissioner	commissioner	PROPN
ftr-362	2824	4	,	,	PUNCT
ftr-362	2824	5	t.c	t.c	PROPN
ftr-362	2824	6	.	.	PROPN
ftr-362	2824	7	memo	memo	NOUN
ftr-362	2824	8	.	.	PUNCT
ftr-362	2825	1	2010	2010	NUM
ftr-362	2825	2	-	-	SYM
ftr-362	2825	3	207	207	NUM
ftr-362	2825	4	(	(	PUNCT
ftr-362	2825	5	9/22/10	9/22/10	NUM
ftr-362	2825	6	)	)	PUNCT
ftr-362	2825	7	.	.	PUNCT
ftr-362	2826	1	judge	judge	PROPN
ftr-362	2826	2	wherry	wherry	PROPN
ftr-362	2826	3	disallowed	disallow	VERB
ftr-362	2826	4	the	the	DET
ftr-362	2826	5	taxpayers	taxpayer	NOUN
ftr-362	2826	6	’	’	PART
ftr-362	2826	7	deduction	deduction	NOUN
ftr-362	2826	8	for	for	ADP
ftr-362	2826	9	the	the	DET
ftr-362	2826	10	contribution	contribution	NOUN
ftr-362	2826	11	of	of	ADP
ftr-362	2826	12	a	a	DET
ftr-362	2826	13	conservation	conservation	NOUN
ftr-362	2826	14	facade	facade	NOUN
ftr-362	2826	15	easement	easement	NOUN
ftr-362	2826	16	due	due	ADP
ftr-362	2826	17	to	to	ADP
ftr-362	2826	18	inadequate	inadequate	ADJ
ftr-362	2826	19	substantiation	substantiation	NOUN
ftr-362	2826	20	.	.	PUNCT
ftr-362	2827	1	the	the	DET
ftr-362	2827	2	appraisal	appraisal	NOUN
ftr-362	2827	3	introduced	introduce	VERB
ftr-362	2827	4	at	at	ADP
ftr-362	2827	5	trial	trial	NOUN
ftr-362	2827	6	was	be	AUX
ftr-362	2827	7	not	not	PART
ftr-362	2827	8	a	a	DET
ftr-362	2827	9	qualified	qualified	ADJ
ftr-362	2827	10	appraisal	appraisal	NOUN
ftr-362	2827	11	because	because	SCONJ
ftr-362	2827	12	it	it	PRON
ftr-362	2827	13	was	be	AUX
ftr-362	2827	14	prepared	prepare	VERB
ftr-362	2827	15	almost	almost	ADV
ftr-362	2827	16	four	four	NUM
ftr-362	2827	17	years	year	NOUN
ftr-362	2827	18	after	after	ADP
ftr-362	2827	19	the	the	DET
ftr-362	2827	20	date	date	NOUN
ftr-362	2827	21	of	of	ADP
ftr-362	2827	22	the	the	DET
ftr-362	2827	23	donation	donation	NOUN
ftr-362	2827	24	,	,	PUNCT
ftr-362	2827	25	and	and	CCONJ
ftr-362	2827	26	the	the	DET
ftr-362	2827	27	appraiser	appraiser	NOUN
ftr-362	2827	28	testified	testify	VERB
ftr-362	2827	29	that	that	SCONJ
ftr-362	2827	30	she	she	PRON
ftr-362	2827	31	was	be	AUX
ftr-362	2827	32	unfamiliar	unfamiliar	ADJ
ftr-362	2827	33	with	with	ADP
ftr-362	2827	34	the	the	DET
ftr-362	2827	35	standards	standard	NOUN
ftr-362	2827	36	for	for	ADP
ftr-362	2827	37	a	a	DET
ftr-362	2827	38	qualified	qualified	ADJ
ftr-362	2827	39	appraisal	appraisal	NOUN
ftr-362	2827	40	.	.	PUNCT
ftr-362	2828	1	qualified	qualified	ADJ
ftr-362	2828	2	appraisals	appraisal	NOUN
ftr-362	2828	3	by	by	ADP
ftr-362	2828	4	qualified	qualified	ADJ
ftr-362	2828	5	appraisers	appraiser	NOUN
ftr-362	2828	6	,	,	PUNCT
ftr-362	2828	7	upon	upon	SCONJ
ftr-362	2828	8	which	which	PRON
ftr-362	2828	9	taxpayer	taxpayer	NOUN
ftr-362	2828	10	relied	rely	VERB
ftr-362	2828	11	in	in	ADP
ftr-362	2828	12	preparing	prepare	VERB
ftr-362	2828	13	the	the	DET
ftr-362	2828	14	return	return	NOUN
ftr-362	2828	15	were	be	AUX
ftr-362	2828	16	not	not	PART
ftr-362	2828	17	introduced	introduce	VERB
ftr-362	2828	18	into	into	ADP
ftr-362	2828	19	evidence	evidence	NOUN
ftr-362	2828	20	because	because	SCONJ
ftr-362	2828	21	the	the	DET
ftr-362	2828	22	appraisers	appraiser	NOUN
ftr-362	2828	23	did	do	AUX
ftr-362	2828	24	not	not	PART
ftr-362	2828	25	testify	testify	VERB
ftr-362	2828	26	at	at	ADP
ftr-362	2828	27	trial	trial	NOUN
ftr-362	2828	28	.	.	PUNCT
ftr-362	2829	1	however	however	ADV
ftr-362	2829	2	,	,	PUNCT
ftr-362	2829	3	an	an	DET
ftr-362	2829	4	asserted	asserted	ADJ
ftr-362	2829	5	§	§	PROPN
ftr-362	2829	6	6662	6662	NUM
ftr-362	2829	7	accuracy	accuracy	NOUN
ftr-362	2829	8	related	relate	VERB
ftr-362	2829	9	penalty	penalty	NOUN
ftr-362	2829	10	was	be	AUX
ftr-362	2829	11	not	not	PART
ftr-362	2829	12	sustained	sustain	VERB
ftr-362	2829	13	because	because	SCONJ
ftr-362	2829	14	in	in	ADP
ftr-362	2829	15	preparing	prepare	VERB
ftr-362	2829	16	the	the	DET
ftr-362	2829	17	return	return	NOUN
ftr-362	2829	18	the	the	DET
ftr-362	2829	19	taxpayer	taxpayer	NOUN
ftr-362	2829	20	reasonably	reasonably	ADV
ftr-362	2829	21	relied	rely	VERB
ftr-362	2829	22	on	on	ADP
ftr-362	2829	23	qualified	qualified	ADJ
ftr-362	2829	24	appraisals	appraisal	NOUN
ftr-362	2829	25	by	by	ADP
ftr-362	2829	26	the	the	DET
ftr-362	2829	27	qualified	qualified	ADJ
ftr-362	2829	28	appraisers	appraiser	NOUN
ftr-362	2829	29	.	.	PUNCT
ftr-362	2830	1	x.	x.	NOUN
ftr-362	2830	2	tax	tax	NOUN
ftr-362	2830	3	procedure	procedure	NOUN
ftr-362	2830	4	a.	a.	NOUN
ftr-362	2830	5	interest	interest	NOUN
ftr-362	2830	6	,	,	PUNCT
ftr-362	2830	7	penalties	penalty	NOUN
ftr-362	2830	8	and	and	CCONJ
ftr-362	2830	9	prosecutions	prosecution	NOUN
ftr-362	2830	10	1	1	NUM
ftr-362	2830	11	.	.	PUNCT
ftr-362	2831	1	no	no	DET
ftr-362	2831	2	free	free	ADJ
ftr-362	2831	3	trade	trade	NOUN
ftr-362	2831	4	agreement	agreement	NOUN
ftr-362	2831	5	for	for	ADP
ftr-362	2831	6	ssns	ssns	NOUN
ftr-362	2831	7	.	.	PUNCT
ftr-362	2832	1	t.d	t.d	PROPN
ftr-362	2832	2	.	.	PROPN
ftr-362	2832	3	9437	9437	NUM
ftr-362	2832	4	,	,	PUNCT
ftr-362	2832	5	amendments	amendment	NOUN
ftr-362	2832	6	to	to	ADP
ftr-362	2832	7	the	the	DET
ftr-362	2832	8	section	section	NOUN
ftr-362	2832	9	7216	7216	NUM
ftr-362	2832	10	regulations	regulation	NOUN
ftr-362	2832	11	–	–	PUNCT
ftr-362	2832	12	disclosure	disclosure	NOUN
ftr-362	2832	13	or	or	CCONJ
ftr-362	2832	14	use	use	NOUN
ftr-362	2832	15	of	of	ADP
ftr-362	2832	16	information	information	NOUN
ftr-362	2832	17	by	by	ADP
ftr-362	2832	18	preparers	preparer	NOUN
ftr-362	2832	19	of	of	ADP
ftr-362	2832	20	returns	return	NOUN
ftr-362	2832	21	,	,	PUNCT
ftr-362	2832	22	73	73	NUM
ftr-362	2832	23	f.r	f.r	NOUN
ftr-362	2832	24	.	.	PROPN
ftr-362	2832	25	76216	76216	NUM
ftr-362	2832	26	(	(	PUNCT
ftr-362	2832	27	12/16/08	12/16/08	NUM
ftr-362	2832	28	)	)	PUNCT
ftr-362	2832	29	.	.	PUNCT
ftr-362	2833	1	this	this	DET
ftr-362	2833	2	treasury	treasury	NOUN
ftr-362	2833	3	decision	decision	NOUN
ftr-362	2833	4	amends	amend	VERB
ftr-362	2833	5	reg	reg	PROPN
ftr-362	2833	6	.	.	PUNCT
ftr-362	2834	1	§	§	PROPN
ftr-362	2834	2	301.7216	301.7216	NUM
ftr-362	2834	3	-	-	SYM
ftr-362	2834	4	3(b)(4	3(b)(4	NUM
ftr-362	2834	5	)	)	PUNCT
ftr-362	2834	6	to	to	PART
ftr-362	2834	7	permit	permit	VERB
ftr-362	2834	8	disclosure	disclosure	NOUN
ftr-362	2834	9	by	by	ADP
ftr-362	2834	10	a	a	DET
ftr-362	2834	11	tax	tax	NOUN
ftr-362	2834	12	return	return	NOUN
ftr-362	2834	13	preparer	preparer	NOUN
ftr-362	2834	14	of	of	ADP
ftr-362	2834	15	a	a	DET
ftr-362	2834	16	taxpayer	taxpayer	NOUN
ftr-362	2834	17	’s	’s	PART
ftr-362	2834	18	ssn	ssn	PROPN
ftr-362	2834	19	to	to	ADP
ftr-362	2834	20	another	another	DET
ftr-362	2834	21	tax	tax	NOUN
ftr-362	2834	22	return	return	NOUN
ftr-362	2834	23	preparer	preparer	NOUN
ftr-362	2834	24	located	locate	VERB
ftr-362	2834	25	outside	outside	ADP
ftr-362	2834	26	the	the	DET
ftr-362	2834	27	united	united	PROPN
ftr-362	2834	28	states	states	PROPN
ftr-362	2834	29	only	only	ADV
ftr-362	2834	30	with	with	ADP
ftr-362	2834	31	the	the	DET
ftr-362	2834	32	taxpayer	taxpayer	NOUN
ftr-362	2834	33	’s	’s	PART
ftr-362	2834	34	consent	consent	NOUN
ftr-362	2834	35	.	.	PUNCT
ftr-362	2835	1	the	the	DET
ftr-362	2835	2	amended	amend	VERB
ftr-362	2835	3	regulation	regulation	NOUN
ftr-362	2835	4	applies	apply	VERB
ftr-362	2835	5	to	to	ADP
ftr-362	2835	6	disclosures	disclosure	NOUN
ftr-362	2835	7	of	of	ADP
ftr-362	2835	8	tax	tax	NOUN
ftr-362	2835	9	return	return	NOUN
ftr-362	2835	10	information	information	NOUN
ftr-362	2835	11	occurring	occur	VERB
ftr-362	2835	12	on	on	ADP
ftr-362	2835	13	or	or	CCONJ
ftr-362	2835	14	after	after	ADP
ftr-362	2835	15	1/1/09	1/1/09	NUM
ftr-362	2835	16	.	.	PROPN
ftr-362	2835	17	2011	2011	NUM
ftr-362	2835	18	]	]	PUNCT
ftr-362	2835	19	recent	recent	ADJ
ftr-362	2835	20	developments	development	NOUN
ftr-362	2835	21	in	in	ADP
ftr-362	2835	22	federal	federal	ADJ
ftr-362	2835	23	income	income	NOUN
ftr-362	2835	24	taxation	taxation	NOUN
ftr-362	2835	25	705	705	NUM
ftr-362	2835	26	a.	a.	NOUN
ftr-362	2836	1	but	but	CCONJ
ftr-362	2836	2	there	there	PRON
ftr-362	2836	3	is	be	VERB
ftr-362	2836	4	some	some	DET
ftr-362	2836	5	freedom	freedom	NOUN
ftr-362	2836	6	for	for	SCONJ
ftr-362	2836	7	preparers	preparer	NOUN
ftr-362	2836	8	to	to	PART
ftr-362	2836	9	use	use	VERB
ftr-362	2836	10	taxpayer	taxpayer	NOUN
ftr-362	2836	11	return	return	NOUN
ftr-362	2836	12	information	information	NOUN
ftr-362	2836	13	to	to	PART
ftr-362	2836	14	increase	increase	VERB
ftr-362	2836	15	their	their	PRON
ftr-362	2836	16	own	own	ADJ
ftr-362	2836	17	profitability	profitability	NOUN
ftr-362	2836	18	.	.	PUNCT
ftr-362	2837	1	t.d	t.d	PROPN
ftr-362	2837	2	.	.	PROPN
ftr-362	2837	3	9478	9478	NUM
ftr-362	2837	4	,	,	PUNCT
ftr-362	2837	5	amendments	amendment	NOUN
ftr-362	2837	6	to	to	ADP
ftr-362	2837	7	the	the	DET
ftr-362	2837	8	section	section	NOUN
ftr-362	2837	9	7216	7216	NUM
ftr-362	2837	10	regulations	regulation	NOUN
ftr-362	2837	11	–	–	PUNCT
ftr-362	2837	12	disclosure	disclosure	NOUN
ftr-362	2837	13	or	or	CCONJ
ftr-362	2837	14	use	use	NOUN
ftr-362	2837	15	of	of	ADP
ftr-362	2837	16	information	information	NOUN
ftr-362	2837	17	by	by	ADP
ftr-362	2837	18	preparers	preparer	NOUN
ftr-362	2837	19	of	of	ADP
ftr-362	2837	20	returns	return	NOUN
ftr-362	2837	21	,	,	PUNCT
ftr-362	2837	22	75	75	NUM
ftr-362	2837	23	f.r	f.r	NOUN
ftr-362	2837	24	.	.	PROPN
ftr-362	2837	25	48	48	NUM
ftr-362	2837	26	(	(	PUNCT
ftr-362	2837	27	12/29/09	12/29/09	NUM
ftr-362	2837	28	)	)	PUNCT
ftr-362	2837	29	.	.	PUNCT
ftr-362	2838	1	temp	temp	NOUN
ftr-362	2838	2	.	.	PUNCT
ftr-362	2839	1	reg	reg	PROPN
ftr-362	2839	2	.	.	PUNCT
ftr-362	2839	3	,	,	PUNCT
ftr-362	2839	4	§	§	PROPN
ftr-362	2839	5	301.7216	301.7216	NUM
ftr-362	2839	6	-	-	SYM
ftr-362	2839	7	2t(n	2t(n	NUM
ftr-362	2839	8	)	)	PUNCT
ftr-362	2839	9	allows	allow	VERB
ftr-362	2839	10	preparers	preparer	NOUN
ftr-362	2839	11	to	to	PART
ftr-362	2839	12	compile	compile	VERB
ftr-362	2839	13	,	,	PUNCT
ftr-362	2839	14	maintain	maintain	VERB
ftr-362	2839	15	,	,	PUNCT
ftr-362	2839	16	and	and	CCONJ
ftr-362	2839	17	use	use	VERB
ftr-362	2839	18	a	a	DET
ftr-362	2839	19	list	list	NOUN
ftr-362	2839	20	containing	contain	VERB
ftr-362	2839	21	solely	solely	ADV
ftr-362	2839	22	the	the	DET
ftr-362	2839	23	names	name	NOUN
ftr-362	2839	24	,	,	PUNCT
ftr-362	2839	25	addresses	address	NOUN
ftr-362	2839	26	,	,	PUNCT
ftr-362	2839	27	e	e	NOUN
ftr-362	2839	28	-	-	NOUN
ftr-362	2839	29	mail	mail	NOUN
ftr-362	2839	30	addresses	address	NOUN
ftr-362	2839	31	,	,	PUNCT
ftr-362	2839	32	phone	phone	NOUN
ftr-362	2839	33	numbers	number	NOUN
ftr-362	2839	34	,	,	PUNCT
ftr-362	2839	35	taxpayer	taxpayer	NOUN
ftr-362	2839	36	entity	entity	NOUN
ftr-362	2839	37	classification	classification	NOUN
ftr-362	2839	38	,	,	PUNCT
ftr-362	2839	39	and	and	CCONJ
ftr-362	2839	40	income	income	NOUN
ftr-362	2839	41	tax	tax	NOUN
ftr-362	2839	42	return	return	NOUN
ftr-362	2839	43	form	form	NOUN
ftr-362	2839	44	numbers	number	NOUN
ftr-362	2839	45	of	of	ADP
ftr-362	2839	46	taxpayers	taxpayer	NOUN
ftr-362	2839	47	whose	whose	DET
ftr-362	2839	48	tax	tax	NOUN
ftr-362	2839	49	returns	return	VERB
ftr-362	2839	50	the	the	DET
ftr-362	2839	51	tax	tax	NOUN
ftr-362	2839	52	return	return	NOUN
ftr-362	2839	53	preparer	preparer	NOUN
ftr-362	2839	54	has	have	AUX
ftr-362	2839	55	prepared	prepare	VERB
ftr-362	2839	56	,	,	PUNCT
ftr-362	2839	57	if	if	SCONJ
ftr-362	2839	58	the	the	DET
ftr-362	2839	59	list	list	NOUN
ftr-362	2839	60	is	be	AUX
ftr-362	2839	61	used	use	VERB
ftr-362	2839	62	only	only	ADV
ftr-362	2839	63	to	to	PART
ftr-362	2839	64	contact	contact	VERB
ftr-362	2839	65	the	the	DET
ftr-362	2839	66	taxpayers	taxpayer	NOUN
ftr-362	2839	67	on	on	ADP
ftr-362	2839	68	the	the	DET
ftr-362	2839	69	list	list	NOUN
ftr-362	2839	70	either	either	CCONJ
ftr-362	2839	71	(	(	PUNCT
ftr-362	2839	72	1	1	X
ftr-362	2839	73	)	)	PUNCT
ftr-362	2839	74	to	to	PART
ftr-362	2839	75	provide	provide	VERB
ftr-362	2839	76	tax	tax	NOUN
ftr-362	2839	77	,	,	PUNCT
ftr-362	2839	78	general	general	ADJ
ftr-362	2839	79	business	business	NOUN
ftr-362	2839	80	,	,	PUNCT
ftr-362	2839	81	or	or	CCONJ
ftr-362	2839	82	economic	economic	ADJ
ftr-362	2839	83	information	information	NOUN
ftr-362	2839	84	for	for	ADP
ftr-362	2839	85	educational	educational	ADJ
ftr-362	2839	86	purposes	purpose	NOUN
ftr-362	2839	87	,	,	PUNCT
ftr-362	2839	88	or	or	CCONJ
ftr-362	2839	89	(	(	PUNCT
ftr-362	2839	90	2	2	NUM
ftr-362	2839	91	)	)	PUNCT
ftr-362	2839	92	for	for	ADP
ftr-362	2839	93	soliciting	solicit	VERB
ftr-362	2839	94	additional	additional	ADJ
ftr-362	2839	95	tax	tax	NOUN
ftr-362	2839	96	return	return	NOUN
ftr-362	2839	97	preparation	preparation	NOUN
ftr-362	2839	98	services	service	NOUN
ftr-362	2839	99	.	.	PUNCT
ftr-362	2840	1	temp	temp	NOUN
ftr-362	2840	2	.	.	PUNCT
ftr-362	2841	1	reg	reg	NOUN
ftr-362	2841	2	.	.	PUNCT
ftr-362	2842	1	§	§	PROPN
ftr-362	2842	2	301.72162t(p	301.72162t(p	PROPN
ftr-362	2842	3	)	)	PUNCT
ftr-362	2842	4	allows	allow	VERB
ftr-362	2842	5	return	return	NOUN
ftr-362	2842	6	preparers	preparer	NOUN
ftr-362	2842	7	to	to	PART
ftr-362	2842	8	disclose	disclose	VERB
ftr-362	2842	9	return	return	NOUN
ftr-362	2842	10	information	information	NOUN
ftr-362	2842	11	without	without	ADP
ftr-362	2842	12	penalty	penalty	NOUN
ftr-362	2842	13	for	for	ADP
ftr-362	2842	14	the	the	DET
ftr-362	2842	15	purpose	purpose	NOUN
ftr-362	2842	16	of	of	ADP
ftr-362	2842	17	a	a	DET
ftr-362	2842	18	quality	quality	NOUN
ftr-362	2842	19	or	or	CCONJ
ftr-362	2842	20	peer	peer	NOUN
ftr-362	2842	21	review	review	NOUN
ftr-362	2842	22	,	,	PUNCT
ftr-362	2842	23	but	but	CCONJ
ftr-362	2842	24	only	only	ADV
ftr-362	2842	25	to	to	ADP
ftr-362	2842	26	the	the	DET
ftr-362	2842	27	extent	extent	NOUN
ftr-362	2842	28	necessary	necessary	ADJ
ftr-362	2842	29	to	to	PART
ftr-362	2842	30	accomplish	accomplish	VERB
ftr-362	2842	31	the	the	DET
ftr-362	2842	32	review	review	NOUN
ftr-362	2842	33	.	.	PUNCT
ftr-362	2843	1	the	the	DET
ftr-362	2843	2	information	information	NOUN
ftr-362	2843	3	also	also	ADV
ftr-362	2843	4	may	may	AUX
ftr-362	2843	5	be	be	AUX
ftr-362	2843	6	used	use	VERB
ftr-362	2843	7	to	to	PART
ftr-362	2843	8	perform	perform	VERB
ftr-362	2843	9	a	a	DET
ftr-362	2843	10	conflict	conflict	NOUN
ftr-362	2843	11	of	of	ADP
ftr-362	2843	12	interest	interest	NOUN
ftr-362	2843	13	check	check	NOUN
ftr-362	2843	14	.	.	PUNCT
ftr-362	2844	1	identical	identical	ADJ
ftr-362	2844	2	proposed	propose	VERB
ftr-362	2844	3	regulations	regulation	NOUN
ftr-362	2844	4	were	be	AUX
ftr-362	2844	5	published	publish	VERB
ftr-362	2844	6	simultaneously	simultaneously	ADV
ftr-362	2844	7	.	.	PUNCT
ftr-362	2845	1	reg-131028	reg-131028	NOUN
ftr-362	2845	2	-	-	PUNCT
ftr-362	2845	3	09	09	NUM
ftr-362	2845	4	,	,	PUNCT
ftr-362	2845	5	amendments	amendment	NOUN
ftr-362	2845	6	to	to	ADP
ftr-362	2845	7	the	the	DET
ftr-362	2845	8	section	section	NOUN
ftr-362	2845	9	7216	7216	NUM
ftr-362	2845	10	regulations	regulation	NOUN
ftr-362	2845	11	–	–	PUNCT
ftr-362	2845	12	disclosure	disclosure	NOUN
ftr-362	2845	13	or	or	CCONJ
ftr-362	2845	14	use	use	NOUN
ftr-362	2845	15	of	of	ADP
ftr-362	2845	16	information	information	NOUN
ftr-362	2845	17	by	by	ADP
ftr-362	2845	18	preparers	preparer	NOUN
ftr-362	2845	19	of	of	ADP
ftr-362	2845	20	returns	return	NOUN
ftr-362	2845	21	,	,	PUNCT
ftr-362	2845	22	75	75	NUM
ftr-362	2845	23	f.r	f.r	NOUN
ftr-362	2845	24	.	.	NOUN
ftr-362	2845	25	94	94	NUM
ftr-362	2845	26	(	(	PUNCT
ftr-362	2845	27	12/29/09	12/29/09	NUM
ftr-362	2845	28	)	)	PUNCT
ftr-362	2845	29	.	.	PUNCT
ftr-362	2846	1	(	(	PUNCT
ftr-362	2846	2	1	1	X
ftr-362	2846	3	)	)	PUNCT
ftr-362	2846	4	rev	rev	X
ftr-362	2846	5	.	.	PUNCT
ftr-362	2846	6	rul	rul	PROPN
ftr-362	2846	7	.	.	PUNCT
ftr-362	2847	1	2010	2010	NUM
ftr-362	2847	2	-	-	SYM
ftr-362	2847	3	5	5	NUM
ftr-362	2847	4	,	,	PUNCT
ftr-362	2847	5	2010	2010	NUM
ftr-362	2847	6	-	-	SYM
ftr-362	2847	7	4	4	NUM
ftr-362	2847	8	i.r.b	i.r.b	NOUN
ftr-362	2847	9	.	.	PUNCT
ftr-362	2848	1	312	312	NUM
ftr-362	2848	2	(	(	PUNCT
ftr-362	2848	3	12/30/09	12/30/09	PROPN
ftr-362	2848	4	)	)	PUNCT
ftr-362	2848	5	.	.	PUNCT
ftr-362	2849	1	this	this	DET
ftr-362	2849	2	revenue	revenue	NOUN
ftr-362	2849	3	ruling	ruling	NOUN
ftr-362	2849	4	provides	provide	VERB
ftr-362	2849	5	further	further	ADJ
ftr-362	2849	6	guidance	guidance	NOUN
ftr-362	2849	7	and	and	CCONJ
ftr-362	2849	8	allows	allow	VERB
ftr-362	2849	9	disclosure	disclosure	NOUN
ftr-362	2849	10	of	of	ADP
ftr-362	2849	11	return	return	NOUN
ftr-362	2849	12	information	information	NOUN
ftr-362	2849	13	to	to	ADP
ftr-362	2849	14	a	a	DET
ftr-362	2849	15	return	return	NOUN
ftr-362	2849	16	preparer	preparer	NOUN
ftr-362	2849	17	’s	’s	PART
ftr-362	2849	18	malpractice	malpractice	NOUN
ftr-362	2849	19	carrier	carrier	NOUN
ftr-362	2849	20	to	to	ADP
ftr-362	2849	21	the	the	DET
ftr-362	2849	22	extent	extent	NOUN
ftr-362	2849	23	necessary	necessary	ADJ
ftr-362	2849	24	to	to	PART
ftr-362	2849	25	obtain	obtain	VERB
ftr-362	2849	26	insurance	insurance	NOUN
ftr-362	2849	27	or	or	CCONJ
ftr-362	2849	28	to	to	PART
ftr-362	2849	29	defend	defend	VERB
ftr-362	2849	30	against	against	ADP
ftr-362	2849	31	claims	claim	NOUN
ftr-362	2849	32	;	;	PUNCT
ftr-362	2849	33	to	to	PART
ftr-362	2849	34	defend	defend	VERB
ftr-362	2849	35	claims	claim	NOUN
ftr-362	2849	36	,	,	PUNCT
ftr-362	2849	37	the	the	DET
ftr-362	2849	38	tax	tax	NOUN
ftr-362	2849	39	return	return	NOUN
ftr-362	2849	40	itself	itself	PRON
ftr-362	2849	41	may	may	AUX
ftr-362	2849	42	be	be	AUX
ftr-362	2849	43	disclosed	disclose	VERB
ftr-362	2849	44	and	and	CCONJ
ftr-362	2849	45	it	it	PRON
ftr-362	2849	46	may	may	AUX
ftr-362	2849	47	be	be	AUX
ftr-362	2849	48	disclosed	disclose	VERB
ftr-362	2849	49	to	to	ADP
ftr-362	2849	50	attorneys	attorney	NOUN
ftr-362	2849	51	engaged	engage	VERB
ftr-362	2849	52	to	to	PART
ftr-362	2849	53	defend	defend	VERB
ftr-362	2849	54	against	against	ADP
ftr-362	2849	55	the	the	DET
ftr-362	2849	56	claim	claim	NOUN
ftr-362	2849	57	.	.	PUNCT
ftr-362	2850	1	(	(	PUNCT
ftr-362	2850	2	2	2	X
ftr-362	2850	3	)	)	PUNCT
ftr-362	2850	4	rev	rev	X
ftr-362	2850	5	.	.	PUNCT
ftr-362	2850	6	rul	rul	PROPN
ftr-362	2850	7	.	.	PUNCT
ftr-362	2851	1	2010	2010	NUM
ftr-362	2851	2	-	-	SYM
ftr-362	2851	3	4	4	NUM
ftr-362	2851	4	,	,	PUNCT
ftr-362	2851	5	2010	2010	NUM
ftr-362	2851	6	-	-	SYM
ftr-362	2851	7	4	4	NUM
ftr-362	2851	8	i.r.b	i.r.b	NOUN
ftr-362	2851	9	.	.	PUNCT
ftr-362	2852	1	309	309	NUM
ftr-362	2852	2	(	(	PUNCT
ftr-362	2852	3	12/30/09	12/30/09	PROPN
ftr-362	2852	4	)	)	PUNCT
ftr-362	2852	5	.	.	PUNCT
ftr-362	2853	1	this	this	DET
ftr-362	2853	2	revenue	revenue	NOUN
ftr-362	2853	3	ruling	ruling	NOUN
ftr-362	2853	4	provides	provide	VERB
ftr-362	2853	5	further	further	ADJ
ftr-362	2853	6	guidance	guidance	NOUN
ftr-362	2853	7	and	and	CCONJ
ftr-362	2853	8	details	detail	NOUN
ftr-362	2853	9	circumstances	circumstance	NOUN
ftr-362	2853	10	that	that	PRON
ftr-362	2853	11	justify	justify	VERB
ftr-362	2853	12	use	use	NOUN
ftr-362	2853	13	of	of	ADP
ftr-362	2853	14	lists	list	NOUN
ftr-362	2853	15	to	to	PART
ftr-362	2853	16	contact	contact	VERB
ftr-362	2853	17	clients	client	NOUN
ftr-362	2853	18	and	and	CCONJ
ftr-362	2853	19	allowing	allow	VERB
ftr-362	2853	20	disclosure	disclosure	NOUN
ftr-362	2853	21	of	of	ADP
ftr-362	2853	22	information	information	NOUN
ftr-362	2853	23	to	to	ADP
ftr-362	2853	24	a	a	DET
ftr-362	2853	25	third	third	ADJ
ftr-362	2853	26	-	-	PUNCT
ftr-362	2853	27	party	party	NOUN
ftr-362	2853	28	provider	provider	NOUN
ftr-362	2853	29	who	who	PRON
ftr-362	2853	30	prepares	prepare	VERB
ftr-362	2853	31	the	the	DET
ftr-362	2853	32	mailings	mailing	NOUN
ftr-362	2853	33	.	.	PUNCT
ftr-362	2854	1	2	2	X
ftr-362	2854	2	.	.	X
ftr-362	2854	3	the	the	DET
ftr-362	2854	4	instructions	instruction	NOUN
ftr-362	2854	5	for	for	ADP
ftr-362	2854	6	the	the	DET
ftr-362	2854	7	new	new	ADJ
ftr-362	2854	8	fbar	fbar	NOUN
ftr-362	2854	9	are	be	AUX
ftr-362	2854	10	fubar	fubar	ADJ
ftr-362	2854	11	.	.	PUNCT
ftr-362	2855	1	ir-2009	ir-2009	PROPN
ftr-362	2855	2	-	-	PUNCT
ftr-362	2855	3	58	58	NUM
ftr-362	2855	4	and	and	CCONJ
ftr-362	2855	5	announcement	announcement	NOUN
ftr-362	2855	6	2009	2009	NUM
ftr-362	2855	7	-	-	SYM
ftr-362	2855	8	51	51	NUM
ftr-362	2855	9	,	,	PUNCT
ftr-362	2855	10	2009	2009	NUM
ftr-362	2855	11	-	-	SYM
ftr-362	2855	12	25	25	NUM
ftr-362	2855	13	i.r.b	i.r.b	NOUN
ftr-362	2855	14	.	.	PUNCT
ftr-362	2856	1	1105	1105	NUM
ftr-362	2856	2	(	(	PUNCT
ftr-362	2856	3	6/5/09	6/5/09	NUM
ftr-362	2856	4	)	)	PUNCT
ftr-362	2856	5	.	.	PUNCT
ftr-362	2857	1	the	the	DET
ftr-362	2857	2	irs	irs	PROPN
ftr-362	2857	3	announced	announce	VERB
ftr-362	2857	4	that	that	SCONJ
ftr-362	2857	5	for	for	ADP
ftr-362	2857	6	the	the	DET
ftr-362	2857	7	reports	report	NOUN
ftr-362	2857	8	of	of	ADP
ftr-362	2857	9	foreign	foreign	ADJ
ftr-362	2857	10	bank	bank	NOUN
ftr-362	2857	11	and	and	CCONJ
ftr-362	2857	12	financial	financial	ADJ
ftr-362	2857	13	accounts	account	NOUN
ftr-362	2857	14	(	(	PUNCT
ftr-362	2857	15	fbars	fbar	NOUN
ftr-362	2857	16	)	)	PUNCT
ftr-362	2857	17	due	due	ADJ
ftr-362	2857	18	on	on	ADP
ftr-362	2857	19	6/30/09	6/30/09	NUM
ftr-362	2857	20	,	,	PUNCT
ftr-362	2857	21	filers	filer	NOUN
ftr-362	2857	22	of	of	ADP
ftr-362	2857	23	form	form	NOUN
ftr-362	2857	24	td	td	NOUN
ftr-362	2857	25	f	f	PROPN
ftr-362	2857	26	90	90	NUM
ftr-362	2857	27	-	-	SYM
ftr-362	2857	28	22.1	22.1	NUM
ftr-362	2857	29	(	(	PUNCT
ftr-362	2857	30	rev	rev	PROPN
ftr-362	2857	31	.	.	PROPN
ftr-362	2857	32	10	10	NUM
ftr-362	2857	33	-	-	SYM
ftr-362	2857	34	2008	2008	NUM
ftr-362	2857	35	)	)	PUNCT
ftr-362	2857	36	need	need	AUX
ftr-362	2857	37	not	not	PART
ftr-362	2857	38	comply	comply	VERB
ftr-362	2857	39	with	with	ADP
ftr-362	2857	40	the	the	DET
ftr-362	2857	41	new	new	ADJ
ftr-362	2857	42	instruction	instruction	NOUN
ftr-362	2857	43	relating	relate	VERB
ftr-362	2857	44	to	to	ADP
ftr-362	2857	45	the	the	DET
ftr-362	2857	46	definition	definition	NOUN
ftr-362	2857	47	of	of	ADP
ftr-362	2857	48	a	a	DET
ftr-362	2857	49	united	united	PROPN
ftr-362	2857	50	states	states	PROPN
ftr-362	2857	51	person	person	NOUN
ftr-362	2857	52	,	,	PUNCT
ftr-362	2857	53	i.e.	i.e.	ADV
ftr-362	2857	54	:	:	PUNCT
ftr-362	2857	55	united	united	PROPN
ftr-362	2857	56	states	states	PROPN
ftr-362	2857	57	person	person	PROPN
ftr-362	2857	58	.	.	PUNCT
ftr-362	2858	1	the	the	DET
ftr-362	2858	2	term	term	NOUN
ftr-362	2858	3	“	"	PUNCT
ftr-362	2858	4	united	united	PROPN
ftr-362	2858	5	states	states	PROPN
ftr-362	2858	6	person	person	NOUN
ftr-362	2858	7	”	"	PUNCT
ftr-362	2858	8	means	mean	VERB
ftr-362	2858	9	a	a	DET
ftr-362	2858	10	citizen	citizen	NOUN
ftr-362	2858	11	or	or	CCONJ
ftr-362	2858	12	resident	resident	NOUN
ftr-362	2858	13	of	of	ADP
ftr-362	2858	14	the	the	DET
ftr-362	2858	15	united	united	PROPN
ftr-362	2858	16	states	states	PROPN
ftr-362	2858	17	,	,	PUNCT
ftr-362	2858	18	or	or	CCONJ
ftr-362	2858	19	a	a	DET
ftr-362	2858	20	person	person	NOUN
ftr-362	2858	21	in	in	ADP
ftr-362	2858	22	and	and	CCONJ
ftr-362	2858	23	doing	do	VERB
ftr-362	2858	24	business	business	NOUN
ftr-362	2858	25	in	in	ADP
ftr-362	2858	26	the	the	DET
ftr-362	2858	27	united	united	PROPN
ftr-362	2858	28	states	states	PROPN
ftr-362	2858	29	.	.	PUNCT
ftr-362	2859	1	see	see	VERB
ftr-362	2859	2	31	31	NUM
ftr-362	2859	3	c.f.r	c.f.r	NOUN
ftr-362	2859	4	.	.	PUNCT
ftr-362	2859	5	103.11(z	103.11(z	NUM
ftr-362	2859	6	)	)	PUNCT
ftr-362	2859	7	for	for	ADP
ftr-362	2859	8	a	a	DET
ftr-362	2859	9	complete	complete	ADJ
ftr-362	2859	10	definition	definition	NOUN
ftr-362	2859	11	of	of	ADP
ftr-362	2859	12	‘	'	PUNCT
ftr-362	2859	13	person	person	NOUN
ftr-362	2859	14	.	.	PUNCT
ftr-362	2859	15	’	'	PUNCT
ftr-362	2860	1	the	the	DET
ftr-362	2860	2	united	united	PROPN
ftr-362	2860	3	states	states	PROPN
ftr-362	2860	4	includes	include	VERB
ftr-362	2860	5	the	the	DET
ftr-362	2860	6	states	state	NOUN
ftr-362	2860	7	,	,	PUNCT
ftr-362	2860	8	territories	territory	NOUN
ftr-362	2860	9	and	and	CCONJ
ftr-362	2860	10	possessions	possession	NOUN
ftr-362	2860	11	of	of	ADP
ftr-362	2860	12	the	the	DET
ftr-362	2860	13	united	united	PROPN
ftr-362	2860	14	states	states	PROPN
ftr-362	2860	15	.	.	PUNCT
ftr-362	2861	1	see	see	VERB
ftr-362	2861	2	the	the	DET
ftr-362	2861	3	definition	definition	NOUN
ftr-362	2861	4	of	of	ADP
ftr-362	2861	5	united	united	PROPN
ftr-362	2861	6	states	states	PROPN
ftr-362	2861	7	at	at	ADP
ftr-362	2861	8	31	31	NUM
ftr-362	2861	9	c.f.r	c.f.r	NOUN
ftr-362	2861	10	.	.	PUNCT
ftr-362	2862	1	103.11(nn	103.11(nn	NUM
ftr-362	2862	2	)	)	PUNCT
ftr-362	2863	1	for	for	ADP
ftr-362	2863	2	a	a	DET
ftr-362	2863	3	complete	complete	ADJ
ftr-362	2863	4	definition	definition	NOUN
ftr-362	2863	5	of	of	ADP
ftr-362	2863	6	united	united	PROPN
ftr-362	2863	7	states	states	PROPN
ftr-362	2863	8	.	.	PUNCT
ftr-362	2864	1	706	706	NUM
ftr-362	2864	2	florida	florida	PROPN
ftr-362	2864	3	tax	tax	NOUN
ftr-362	2864	4	review	review	NOUN
ftr-362	2864	5	[	[	X
ftr-362	2864	6	vol	vol	NOUN
ftr-362	2864	7	.	.	PUNCT
ftr-362	2865	1	10:9	10:9	NUM
ftr-362	2865	2	a	a	DET
ftr-362	2865	3	foreign	foreign	ADJ
ftr-362	2865	4	subsidiary	subsidiary	NOUN
ftr-362	2865	5	of	of	ADP
ftr-362	2865	6	a	a	DET
ftr-362	2865	7	united	united	PROPN
ftr-362	2865	8	states	states	PROPN
ftr-362	2865	9	person	person	NOUN
ftr-362	2865	10	is	be	AUX
ftr-362	2865	11	not	not	PART
ftr-362	2865	12	required	require	VERB
ftr-362	2865	13	to	to	PART
ftr-362	2865	14	file	file	VERB
ftr-362	2865	15	this	this	DET
ftr-362	2865	16	report	report	NOUN
ftr-362	2865	17	,	,	PUNCT
ftr-362	2865	18	although	although	SCONJ
ftr-362	2865	19	its	its	PRON
ftr-362	2865	20	united	united	PROPN
ftr-362	2865	21	states	states	PROPN
ftr-362	2865	22	parent	parent	NOUN
ftr-362	2865	23	corporation	corporation	NOUN
ftr-362	2865	24	may	may	AUX
ftr-362	2865	25	be	be	AUX
ftr-362	2865	26	required	require	VERB
ftr-362	2865	27	to	to	PART
ftr-362	2865	28	do	do	VERB
ftr-362	2865	29	so	so	ADV
ftr-362	2865	30	.	.	PUNCT
ftr-362	2866	1	a	a	DET
ftr-362	2866	2	branch	branch	NOUN
ftr-362	2866	3	of	of	ADP
ftr-362	2866	4	a	a	DET
ftr-362	2866	5	foreign	foreign	ADJ
ftr-362	2866	6	entity	entity	NOUN
ftr-362	2866	7	that	that	PRON
ftr-362	2866	8	is	be	AUX
ftr-362	2866	9	doing	do	VERB
ftr-362	2866	10	business	business	NOUN
ftr-362	2866	11	in	in	ADP
ftr-362	2866	12	the	the	DET
ftr-362	2866	13	united	united	PROPN
ftr-362	2866	14	states	states	PROPN
ftr-362	2866	15	is	be	AUX
ftr-362	2866	16	required	require	VERB
ftr-362	2866	17	to	to	PART
ftr-362	2866	18	file	file	VERB
ftr-362	2866	19	this	this	DET
ftr-362	2866	20	report	report	NOUN
ftr-362	2866	21	even	even	ADV
ftr-362	2866	22	if	if	SCONJ
ftr-362	2866	23	not	not	PART
ftr-362	2866	24	separately	separately	ADV
ftr-362	2866	25	incorporated	incorporate	VERB
ftr-362	2866	26	under	under	ADP
ftr-362	2866	27	u.s	u.s	PROPN
ftr-362	2866	28	.	.	PROPN
ftr-362	2866	29	law	law	NOUN
ftr-362	2866	30	.	.	PUNCT
ftr-362	2867	1	•	•	NUM
ftr-362	2867	2	instead	instead	ADV
ftr-362	2867	3	,	,	PUNCT
ftr-362	2867	4	for	for	ADP
ftr-362	2867	5	this	this	DET
ftr-362	2867	6	year	year	NOUN
ftr-362	2867	7	,	,	PUNCT
ftr-362	2867	8	taxpayers	taxpayer	NOUN
ftr-362	2867	9	and	and	CCONJ
ftr-362	2867	10	others	other	NOUN
ftr-362	2867	11	can	can	AUX
ftr-362	2867	12	rely	rely	VERB
ftr-362	2867	13	on	on	ADP
ftr-362	2867	14	the	the	DET
ftr-362	2867	15	definition	definition	NOUN
ftr-362	2867	16	of	of	ADP
ftr-362	2867	17	a	a	DET
ftr-362	2867	18	united	united	PROPN
ftr-362	2867	19	states	states	PROPN
ftr-362	2867	20	person	person	NOUN
ftr-362	2867	21	included	include	VERB
ftr-362	2867	22	in	in	ADP
ftr-362	2867	23	the	the	DET
ftr-362	2867	24	instruction	instruction	NOUN
ftr-362	2867	25	to	to	ADP
ftr-362	2867	26	the	the	DET
ftr-362	2867	27	prior	prior	ADJ
ftr-362	2867	28	form	form	NOUN
ftr-362	2867	29	(	(	PUNCT
ftr-362	2867	30	7	7	NUM
ftr-362	2867	31	-	-	SYM
ftr-362	2867	32	2000	2000	NUM
ftr-362	2867	33	):	):	PUNCT
ftr-362	2867	34	united	united	PROPN
ftr-362	2867	35	states	states	PROPN
ftr-362	2867	36	person	person	PROPN
ftr-362	2867	37	.	.	PUNCT
ftr-362	2868	1	the	the	DET
ftr-362	2868	2	term	term	NOUN
ftr-362	2868	3	“	"	PUNCT
ftr-362	2868	4	united	united	PROPN
ftr-362	2868	5	states	states	PROPN
ftr-362	2868	6	person	person	NOUN
ftr-362	2868	7	”	"	PUNCT
ftr-362	2868	8	means	mean	VERB
ftr-362	2868	9	:	:	PUNCT
ftr-362	2868	10	(	(	PUNCT
ftr-362	2868	11	1	1	X
ftr-362	2868	12	)	)	PUNCT
ftr-362	2868	13	a	a	DET
ftr-362	2868	14	citizen	citizen	NOUN
ftr-362	2868	15	or	or	CCONJ
ftr-362	2868	16	resident	resident	NOUN
ftr-362	2868	17	of	of	ADP
ftr-362	2868	18	the	the	DET
ftr-362	2868	19	united	united	PROPN
ftr-362	2868	20	states	states	PROPN
ftr-362	2868	21	;	;	PUNCT
ftr-362	2868	22	(	(	PUNCT
ftr-362	2868	23	2	2	X
ftr-362	2868	24	)	)	PUNCT
ftr-362	2868	25	a	a	DET
ftr-362	2868	26	domestic	domestic	ADJ
ftr-362	2868	27	partnership	partnership	NOUN
ftr-362	2868	28	;	;	PUNCT
ftr-362	2868	29	(	(	PUNCT
ftr-362	2868	30	3	3	X
ftr-362	2868	31	)	)	PUNCT
ftr-362	2868	32	a	a	DET
ftr-362	2868	33	domestic	domestic	ADJ
ftr-362	2868	34	corporation	corporation	NOUN
ftr-362	2868	35	;	;	PUNCT
ftr-362	2868	36	or	or	CCONJ
ftr-362	2868	37	(	(	PUNCT
ftr-362	2868	38	4	4	X
ftr-362	2868	39	)	)	PUNCT
ftr-362	2868	40	a	a	DET
ftr-362	2868	41	domestic	domestic	ADJ
ftr-362	2868	42	estate	estate	NOUN
ftr-362	2868	43	or	or	CCONJ
ftr-362	2868	44	trust	trust	NOUN
ftr-362	2868	45	.	.	PUNCT
ftr-362	2869	1	a.	a.	PROPN
ftr-362	2869	2	notice	notice	PROPN
ftr-362	2869	3	2009	2009	NUM
ftr-362	2869	4	-	-	SYM
ftr-362	2869	5	62	62	NUM
ftr-362	2869	6	,	,	PUNCT
ftr-362	2869	7	2009	2009	NUM
ftr-362	2869	8	-	-	SYM
ftr-362	2869	9	35	35	NUM
ftr-362	2869	10	i.r.b	i.r.b	NOUN
ftr-362	2869	11	.	.	PUNCT
ftr-362	2869	12	260	260	NUM
ftr-362	2869	13	(	(	PUNCT
ftr-362	2869	14	8/7/09	8/7/09	NUM
ftr-362	2869	15	)	)	PUNCT
ftr-362	2869	16	.	.	PUNCT
ftr-362	2870	1	by	by	ADP
ftr-362	2870	2	this	this	DET
ftr-362	2870	3	notice	notice	NOUN
ftr-362	2870	4	,	,	PUNCT
ftr-362	2870	5	the	the	DET
ftr-362	2870	6	irs	irs	PROPN
ftr-362	2870	7	extended	extend	VERB
ftr-362	2870	8	the	the	DET
ftr-362	2870	9	filing	filing	NOUN
ftr-362	2870	10	deadline	deadline	NOUN
ftr-362	2870	11	until	until	SCONJ
ftr-362	2870	12	6/30/10	6/30/10	NUM
ftr-362	2870	13	to	to	PART
ftr-362	2870	14	report	report	VERB
ftr-362	2870	15	foreign	foreign	ADJ
ftr-362	2870	16	financial	financial	ADJ
ftr-362	2870	17	accounts	account	NOUN
ftr-362	2870	18	on	on	ADP
ftr-362	2870	19	form	form	NOUN
ftr-362	2870	20	td	td	NOUN
ftr-362	2870	21	f	f	PROPN
ftr-362	2870	22	90	90	NUM
ftr-362	2870	23	-	-	SYM
ftr-362	2870	24	22.1	22.1	NUM
ftr-362	2870	25	for	for	ADP
ftr-362	2870	26	persons	person	NOUN
ftr-362	2870	27	with	with	ADP
ftr-362	2870	28	signature	signature	NOUN
ftr-362	2870	29	authority	authority	NOUN
ftr-362	2870	30	over	over	ADP
ftr-362	2870	31	(	(	PUNCT
ftr-362	2870	32	but	but	CCONJ
ftr-362	2870	33	no	no	DET
ftr-362	2870	34	financial	financial	ADJ
ftr-362	2870	35	interest	interest	NOUN
ftr-362	2870	36	in	in	ADP
ftr-362	2870	37	)	)	PUNCT
ftr-362	2870	38	a	a	DET
ftr-362	2870	39	foreign	foreign	ADJ
ftr-362	2870	40	financial	financial	ADJ
ftr-362	2870	41	account	account	NOUN
ftr-362	2870	42	and	and	CCONJ
ftr-362	2870	43	persons	person	NOUN
ftr-362	2870	44	with	with	ADP
ftr-362	2870	45	signature	signature	NOUN
ftr-362	2870	46	authority	authority	NOUN
ftr-362	2870	47	over	over	ADP
ftr-362	2870	48	,	,	PUNCT
ftr-362	2870	49	or	or	CCONJ
ftr-362	2870	50	financial	financial	ADJ
ftr-362	2870	51	interests	interest	NOUN
ftr-362	2870	52	in	in	ADP
ftr-362	2870	53	,	,	PUNCT
ftr-362	2870	54	a	a	DET
ftr-362	2870	55	foreign	foreign	ADJ
ftr-362	2870	56	commingled	commingle	VERB
ftr-362	2870	57	fund	fund	NOUN
ftr-362	2870	58	.	.	PUNCT
ftr-362	2871	1	b.	b.	PROPN
ftr-362	2871	2	still	still	ADV
ftr-362	2871	3	clear	clear	ADJ
ftr-362	2871	4	as	as	ADP
ftr-362	2871	5	mud	mud	NOUN
ftr-362	2871	6	:	:	PUNCT
ftr-362	2871	7	new	new	ADJ
ftr-362	2871	8	definitions	definition	NOUN
ftr-362	2871	9	and	and	CCONJ
ftr-362	2871	10	instructions	instruction	NOUN
ftr-362	2871	11	.	.	PUNCT
ftr-362	2872	1	rin	rin	NOUN
ftr-362	2872	2	1506	1506	NUM
ftr-362	2872	3	-	-	PUNCT
ftr-362	2872	4	ab08	ab08	PROPN
ftr-362	2872	5	,	,	PUNCT
ftr-362	2872	6	financial	financial	ADJ
ftr-362	2872	7	crimes	crime	NOUN
ftr-362	2872	8	enforcement	enforcement	NOUN
ftr-362	2872	9	network	network	NOUN
ftr-362	2872	10	;	;	PUNCT
ftr-362	2872	11	amendment	amendment	NOUN
ftr-362	2872	12	to	to	ADP
ftr-362	2872	13	the	the	DET
ftr-362	2872	14	bank	bank	PROPN
ftr-362	2872	15	secrecy	secrecy	PROPN
ftr-362	2872	16	act	act	PROPN
ftr-362	2872	17	regulations	regulation	NOUN
ftr-362	2872	18	–	–	PUNCT
ftr-362	2872	19	reports	report	NOUN
ftr-362	2872	20	of	of	ADP
ftr-362	2872	21	foreign	foreign	ADJ
ftr-362	2872	22	financial	financial	ADJ
ftr-362	2872	23	accounts	account	NOUN
ftr-362	2872	24	,	,	PUNCT
ftr-362	2872	25	75	75	NUM
ftr-362	2872	26	f.r	f.r	NOUN
ftr-362	2872	27	.	.	NOUN
ftr-362	2872	28	8844	8844	NUM
ftr-362	2872	29	(	(	PUNCT
ftr-362	2872	30	2/26/10	2/26/10	NUM
ftr-362	2872	31	)	)	PUNCT
ftr-362	2872	32	.	.	PUNCT
ftr-362	2873	1	this	this	DET
ftr-362	2873	2	proposed	propose	VERB
ftr-362	2873	3	rule	rule	NOUN
ftr-362	2873	4	would	would	AUX
ftr-362	2873	5	include	include	VERB
ftr-362	2873	6	a	a	DET
ftr-362	2873	7	definition	definition	NOUN
ftr-362	2873	8	of	of	ADP
ftr-362	2873	9	“	"	PUNCT
ftr-362	2873	10	united	united	PROPN
ftr-362	2873	11	states	states	PROPN
ftr-362	2873	12	person	person	NOUN
ftr-362	2873	13	”	"	PUNCT
ftr-362	2873	14	and	and	CCONJ
ftr-362	2873	15	definitions	definition	NOUN
ftr-362	2873	16	of	of	ADP
ftr-362	2873	17	“	"	PUNCT
ftr-362	2873	18	bank	bank	NOUN
ftr-362	2873	19	account	account	NOUN
ftr-362	2873	20	,	,	PUNCT
ftr-362	2873	21	”	"	PUNCT
ftr-362	2873	22	“	"	PUNCT
ftr-362	2873	23	securities	security	NOUN
ftr-362	2873	24	account	account	NOUN
ftr-362	2873	25	,	,	PUNCT
ftr-362	2873	26	”	"	PUNCT
ftr-362	2873	27	and	and	CCONJ
ftr-362	2873	28	“	"	PUNCT
ftr-362	2873	29	other	other	ADJ
ftr-362	2873	30	financial	financial	ADJ
ftr-362	2873	31	account	account	NOUN
ftr-362	2873	32	,	,	PUNCT
ftr-362	2873	33	”	"	PUNCT
ftr-362	2873	34	as	as	ADV
ftr-362	2873	35	well	well	ADV
ftr-362	2873	36	as	as	ADP
ftr-362	2873	37	of	of	ADP
ftr-362	2873	38	“	"	PUNCT
ftr-362	2873	39	foreign	foreign	ADJ
ftr-362	2873	40	country	country	NOUN
ftr-362	2873	41	.	.	PUNCT
ftr-362	2873	42	”	"	PUNCT
ftr-362	2874	1	it	it	PRON
ftr-362	2874	2	also	also	ADV
ftr-362	2874	3	includes	include	VERB
ftr-362	2874	4	draft	draft	NOUN
ftr-362	2874	5	instructions	instruction	NOUN
ftr-362	2874	6	to	to	PART
ftr-362	2874	7	form	form	VERB
ftr-362	2874	8	td	td	NOUN
ftr-362	2874	9	f	f	PROPN
ftr-362	2874	10	90	90	NUM
ftr-362	2874	11	-	-	SYM
ftr-362	2874	12	22.1	22.1	NUM
ftr-362	2874	13	(	(	PUNCT
ftr-362	2874	14	fbar	fbar	PROPN
ftr-362	2874	15	)	)	PUNCT
ftr-362	2874	16	.	.	PUNCT
ftr-362	2875	1	(	(	PUNCT
ftr-362	2875	2	1	1	X
ftr-362	2875	3	)	)	PUNCT
ftr-362	2875	4	notice	notice	VERB
ftr-362	2875	5	2010	2010	NUM
ftr-362	2875	6	-	-	SYM
ftr-362	2875	7	23	23	NUM
ftr-362	2875	8	,	,	PUNCT
ftr-362	2875	9	2010	2010	NUM
ftr-362	2875	10	-	-	SYM
ftr-362	2875	11	11	11	NUM
ftr-362	2875	12	i.r.b	i.r.b	NOUN
ftr-362	2875	13	.	.	PUNCT
ftr-362	2876	1	441	441	NUM
ftr-362	2876	2	(	(	PUNCT
ftr-362	2876	3	2/26/10	2/26/10	NUM
ftr-362	2876	4	)	)	PUNCT
ftr-362	2876	5	.	.	PUNCT
ftr-362	2877	1	provided	provide	VERB
ftr-362	2877	2	administrative	administrative	ADJ
ftr-362	2877	3	relief	relief	NOUN
ftr-362	2877	4	to	to	ADP
ftr-362	2877	5	certain	certain	ADJ
ftr-362	2877	6	person	person	NOUN
ftr-362	2877	7	who	who	PRON
ftr-362	2877	8	may	may	AUX
ftr-362	2877	9	be	be	AUX
ftr-362	2877	10	required	require	VERB
ftr-362	2877	11	to	to	PART
ftr-362	2877	12	file	file	VERB
ftr-362	2877	13	and	and	CCONJ
ftr-362	2877	14	fbar	fbar	NOUN
ftr-362	2877	15	for	for	ADP
ftr-362	2877	16	the	the	DET
ftr-362	2877	17	2009	2009	NUM
ftr-362	2877	18	and	and	CCONJ
ftr-362	2877	19	earlier	early	ADJ
ftr-362	2877	20	calendar	calendar	NOUN
ftr-362	2877	21	years	year	NOUN
ftr-362	2877	22	by	by	ADP
ftr-362	2877	23	extending	extend	VERB
ftr-362	2877	24	the	the	DET
ftr-362	2877	25	filing	filing	NOUN
ftr-362	2877	26	deadline	deadline	NOUN
ftr-362	2877	27	until	until	ADP
ftr-362	2877	28	6/30/11	6/30/11	NUM
ftr-362	2877	29	for	for	ADP
ftr-362	2877	30	persons	person	NOUN
ftr-362	2877	31	with	with	ADP
ftr-362	2877	32	signature	signature	NOUN
ftr-362	2877	33	authority	authority	NOUN
ftr-362	2877	34	,	,	PUNCT
ftr-362	2877	35	but	but	CCONJ
ftr-362	2877	36	no	no	DET
ftr-362	2877	37	financial	financial	ADJ
ftr-362	2877	38	interest	interest	NOUN
ftr-362	2877	39	in	in	ADP
ftr-362	2877	40	,	,	PUNCT
ftr-362	2877	41	a	a	DET
ftr-362	2877	42	foreign	foreign	ADJ
ftr-362	2877	43	financial	financial	ADJ
ftr-362	2877	44	account	account	NOUN
ftr-362	2877	45	for	for	ADP
ftr-362	2877	46	which	which	PRON
ftr-362	2877	47	an	an	DET
ftr-362	2877	48	fbar	fbar	NOUN
ftr-362	2877	49	would	would	AUX
ftr-362	2877	50	have	have	AUX
ftr-362	2877	51	otherwise	otherwise	ADV
ftr-362	2877	52	been	be	AUX
ftr-362	2877	53	due	due	ADJ
ftr-362	2877	54	on	on	ADP
ftr-362	2877	55	6/30/10	6/30/10	NUM
ftr-362	2877	56	.	.	PUNCT
ftr-362	2878	1	it	it	PRON
ftr-362	2878	2	also	also	ADV
ftr-362	2878	3	provides	provide	VERB
ftr-362	2878	4	relief	relief	NOUN
ftr-362	2878	5	with	with	ADP
ftr-362	2878	6	respect	respect	NOUN
ftr-362	2878	7	to	to	ADP
ftr-362	2878	8	mutual	mutual	ADJ
ftr-362	2878	9	funds	fund	NOUN
ftr-362	2878	10	.	.	PUNCT
ftr-362	2879	1	(	(	PUNCT
ftr-362	2879	2	2	2	X
ftr-362	2879	3	)	)	PUNCT
ftr-362	2879	4	announcement	announcement	NOUN
ftr-362	2879	5	2010	2010	NUM
ftr-362	2879	6	-	-	SYM
ftr-362	2879	7	16	16	NUM
ftr-362	2879	8	,	,	PUNCT
ftr-362	2879	9	2010	2010	NUM
ftr-362	2879	10	-	-	SYM
ftr-362	2879	11	11	11	NUM
ftr-362	2879	12	i.r.b	i.r.b	NOUN
ftr-362	2879	13	.	.	PUNCT
ftr-362	2880	1	450	450	NUM
ftr-362	2880	2	(	(	PUNCT
ftr-362	2880	3	2/26/10	2/26/10	NUM
ftr-362	2880	4	)	)	PUNCT
ftr-362	2880	5	.	.	PUNCT
ftr-362	2881	1	the	the	DET
ftr-362	2881	2	irs	irs	PROPN
ftr-362	2881	3	suspended	suspend	VERB
ftr-362	2881	4	,	,	PUNCT
ftr-362	2881	5	for	for	ADP
ftr-362	2881	6	person	person	NOUN
ftr-362	2881	7	who	who	PRON
ftr-362	2881	8	are	be	AUX
ftr-362	2881	9	not	not	PART
ftr-362	2881	10	u.s	u.s	PROPN
ftr-362	2881	11	.	.	PROPN
ftr-362	2881	12	citizens	citizens	PROPN
ftr-362	2881	13	,	,	PUNCT
ftr-362	2881	14	u.s	u.s	PROPN
ftr-362	2881	15	.	.	PROPN
ftr-362	2881	16	residents	resident	NOUN
ftr-362	2881	17	,	,	PUNCT
ftr-362	2881	18	or	or	CCONJ
ftr-362	2881	19	domestic	domestic	ADJ
ftr-362	2881	20	entities	entity	NOUN
ftr-362	2881	21	,	,	PUNCT
ftr-362	2881	22	the	the	DET
ftr-362	2881	23	requirement	requirement	NOUN
ftr-362	2881	24	to	to	PART
ftr-362	2881	25	file	file	VERB
ftr-362	2881	26	an	an	DET
ftr-362	2881	27	fbar	fbar	NOUN
ftr-362	2881	28	for	for	ADP
ftr-362	2881	29	the	the	DET
ftr-362	2881	30	2009	2009	NUM
ftr-362	2881	31	and	and	CCONJ
ftr-362	2881	32	earlier	early	ADJ
ftr-362	2881	33	calendar	calendar	NOUN
ftr-362	2881	34	years	year	NOUN
ftr-362	2881	35	.	.	PUNCT
ftr-362	2882	1	2011	2011	NUM
ftr-362	2882	2	]	]	PUNCT
ftr-362	2882	3	recent	recent	ADJ
ftr-362	2882	4	developments	development	NOUN
ftr-362	2882	5	in	in	ADP
ftr-362	2882	6	federal	federal	ADJ
ftr-362	2882	7	income	income	NOUN
ftr-362	2882	8	taxation	taxation	NOUN
ftr-362	2882	9	707	707	NUM
ftr-362	2882	10	3	3	NUM
ftr-362	2882	11	.	.	PUNCT
ftr-362	2883	1	meeting	meet	VERB
ftr-362	2883	2	five	five	NUM
ftr-362	2883	3	out	out	ADP
ftr-362	2883	4	of	of	ADP
ftr-362	2883	5	six	six	NUM
ftr-362	2883	6	criteria	criterion	NOUN
ftr-362	2883	7	for	for	ADP
ftr-362	2883	8	being	be	AUX
ftr-362	2883	9	a	a	DET
ftr-362	2883	10	“	"	PUNCT
ftr-362	2883	11	responsible	responsible	ADJ
ftr-362	2883	12	person	person	NOUN
ftr-362	2883	13	”	"	PUNCT
ftr-362	2883	14	buys	buy	VERB
ftr-362	2883	15	a	a	DET
ftr-362	2883	16	100	100	NUM
ftr-362	2883	17	%	%	NOUN
ftr-362	2883	18	penalty	penalty	NOUN
ftr-362	2883	19	.	.	PUNCT
ftr-362	2884	1	erwin	erwin	PROPN
ftr-362	2884	2	v.	v.	PROPN
ftr-362	2884	3	united	united	PROPN
ftr-362	2884	4	states	states	PROPN
ftr-362	2884	5	,	,	PUNCT
ftr-362	2884	6	591	591	NUM
ftr-362	2884	7	f3d	f3d	NOUN
ftr-362	2884	8	313	313	NUM
ftr-362	2884	9	(	(	PUNCT
ftr-362	2884	10	4th	4th	ADJ
ftr-362	2884	11	cir	cir	NOUN
ftr-362	2884	12	.	.	PUNCT
ftr-362	2885	1	1/13/10	1/13/10	NUM
ftr-362	2885	2	)	)	PUNCT
ftr-362	2885	3	.	.	PUNCT
ftr-362	2886	1	the	the	DET
ftr-362	2886	2	fourth	fourth	ADJ
ftr-362	2886	3	circuit	circuit	NOUN
ftr-362	2886	4	,	,	PUNCT
ftr-362	2886	5	in	in	ADP
ftr-362	2886	6	a	a	DET
ftr-362	2886	7	majority	majority	NOUN
ftr-362	2886	8	opinion	opinion	NOUN
ftr-362	2886	9	by	by	ADP
ftr-362	2886	10	judge	judge	PROPN
ftr-362	2886	11	motz	motz	PROPN
ftr-362	2886	12	,	,	PUNCT
ftr-362	2886	13	upheld	uphold	VERB
ftr-362	2886	14	the	the	DET
ftr-362	2886	15	district	district	NOUN
ftr-362	2886	16	court	court	NOUN
ftr-362	2886	17	’s	’s	PART
ftr-362	2886	18	finding	finding	NOUN
ftr-362	2886	19	on	on	ADP
ftr-362	2886	20	summary	summary	NOUN
ftr-362	2886	21	judgment	judgment	NOUN
ftr-362	2886	22	that	that	SCONJ
ftr-362	2886	23	the	the	DET
ftr-362	2886	24	taxpayer	taxpayer	NOUN
ftr-362	2886	25	was	be	AUX
ftr-362	2886	26	liable	liable	ADJ
ftr-362	2886	27	for	for	ADP
ftr-362	2886	28	the	the	DET
ftr-362	2886	29	§	§	PROPN
ftr-362	2886	30	6672	6672	NUM
ftr-362	2886	31	failure	failure	NOUN
ftr-362	2886	32	to	to	PART
ftr-362	2886	33	withhold	withhold	VERB
ftr-362	2886	34	and	and	CCONJ
ftr-362	2886	35	pay	pay	VERB
ftr-362	2886	36	-	-	PUNCT
ftr-362	2886	37	over	over	ADP
ftr-362	2886	38	penalty	penalty	NOUN
ftr-362	2886	39	.	.	PUNCT
ftr-362	2887	1	to	to	PART
ftr-362	2887	2	determine	determine	VERB
ftr-362	2887	3	whether	whether	SCONJ
ftr-362	2887	4	a	a	DET
ftr-362	2887	5	particular	particular	ADJ
ftr-362	2887	6	individual	individual	NOUN
ftr-362	2887	7	is	be	AUX
ftr-362	2887	8	a	a	DET
ftr-362	2887	9	“	"	PUNCT
ftr-362	2887	10	responsible	responsible	ADJ
ftr-362	2887	11	person	person	NOUN
ftr-362	2887	12	”	"	PUNCT
ftr-362	2887	13	liable	liable	ADJ
ftr-362	2887	14	for	for	ADP
ftr-362	2887	15	the	the	DET
ftr-362	2887	16	§	§	PROPN
ftr-362	2887	17	6672	6672	NUM
ftr-362	2887	18	failure	failure	NOUN
ftr-362	2887	19	to	to	PART
ftr-362	2887	20	withhold	withhold	VERB
ftr-362	2887	21	and	and	CCONJ
ftr-362	2887	22	pay	pay	VERB
ftr-362	2887	23	-	-	PUNCT
ftr-362	2887	24	over	over	ADP
ftr-362	2887	25	penalty	penalty	NOUN
ftr-362	2887	26	,	,	PUNCT
ftr-362	2887	27	the	the	DET
ftr-362	2887	28	fourth	fourth	ADJ
ftr-362	2887	29	circuit	circuit	NOUN
ftr-362	2887	30	will	will	AUX
ftr-362	2887	31	examine	examine	VERB
ftr-362	2887	32	whether	whether	SCONJ
ftr-362	2887	33	he	he	PRON
ftr-362	2887	34	:	:	PUNCT
ftr-362	2887	35	(	(	PUNCT
ftr-362	2887	36	1	1	X
ftr-362	2887	37	)	)	PUNCT
ftr-362	2887	38	served	serve	VERB
ftr-362	2887	39	as	as	ADP
ftr-362	2887	40	an	an	DET
ftr-362	2887	41	officer	officer	NOUN
ftr-362	2887	42	or	or	CCONJ
ftr-362	2887	43	director	director	NOUN
ftr-362	2887	44	of	of	ADP
ftr-362	2887	45	the	the	DET
ftr-362	2887	46	company	company	NOUN
ftr-362	2887	47	;	;	PUNCT
ftr-362	2887	48	(	(	PUNCT
ftr-362	2887	49	2	2	X
ftr-362	2887	50	)	)	PUNCT
ftr-362	2887	51	controlled	control	VERB
ftr-362	2887	52	the	the	DET
ftr-362	2887	53	company	company	NOUN
ftr-362	2887	54	’s	’s	PART
ftr-362	2887	55	payroll	payroll	NOUN
ftr-362	2887	56	;	;	PUNCT
ftr-362	2887	57	(	(	PUNCT
ftr-362	2887	58	3	3	X
ftr-362	2887	59	)	)	PUNCT
ftr-362	2887	60	determined	determine	VERB
ftr-362	2887	61	which	which	PRON
ftr-362	2887	62	creditors	creditor	NOUN
ftr-362	2887	63	to	to	PART
ftr-362	2887	64	pay	pay	VERB
ftr-362	2887	65	and	and	CCONJ
ftr-362	2887	66	when	when	SCONJ
ftr-362	2887	67	to	to	PART
ftr-362	2887	68	pay	pay	VERB
ftr-362	2887	69	them	they	PRON
ftr-362	2887	70	;	;	PUNCT
ftr-362	2887	71	(	(	PUNCT
ftr-362	2887	72	4	4	X
ftr-362	2887	73	)	)	PUNCT
ftr-362	2887	74	participated	participate	VERB
ftr-362	2887	75	in	in	ADP
ftr-362	2887	76	the	the	DET
ftr-362	2887	77	corporation	corporation	NOUN
ftr-362	2887	78	’s	’s	PART
ftr-362	2887	79	day	day	NOUN
ftr-362	2887	80	-	-	PUNCT
ftr-362	2887	81	to	to	ADP
ftr-362	2887	82	-	-	PUNCT
ftr-362	2887	83	day	day	NOUN
ftr-362	2887	84	management	management	NOUN
ftr-362	2887	85	;	;	PUNCT
ftr-362	2887	86	(	(	PUNCT
ftr-362	2887	87	5	5	X
ftr-362	2887	88	)	)	PUNCT
ftr-362	2887	89	had	have	VERB
ftr-362	2887	90	the	the	DET
ftr-362	2887	91	ability	ability	NOUN
ftr-362	2887	92	to	to	PART
ftr-362	2887	93	hire	hire	VERB
ftr-362	2887	94	and	and	CCONJ
ftr-362	2887	95	fire	fire	NOUN
ftr-362	2887	96	employees	employee	NOUN
ftr-362	2887	97	;	;	PUNCT
ftr-362	2887	98	and	and	CCONJ
ftr-362	2887	99	(	(	PUNCT
ftr-362	2887	100	6	6	X
ftr-362	2887	101	)	)	PUNCT
ftr-362	2887	102	possessed	possess	VERB
ftr-362	2887	103	the	the	DET
ftr-362	2887	104	power	power	NOUN
ftr-362	2887	105	to	to	PART
ftr-362	2887	106	write	write	VERB
ftr-362	2887	107	checks	check	NOUN
ftr-362	2887	108	.	.	PUNCT
ftr-362	2888	1	undisputed	undisputed	ADJ
ftr-362	2888	2	facts	fact	NOUN
ftr-362	2888	3	established	establish	VERB
ftr-362	2888	4	that	that	SCONJ
ftr-362	2888	5	the	the	DET
ftr-362	2888	6	taxpayer	taxpayer	NOUN
ftr-362	2888	7	met	meet	VERB
ftr-362	2888	8	the	the	DET
ftr-362	2888	9	first	first	ADJ
ftr-362	2888	10	five	five	NUM
ftr-362	2888	11	criteria	criterion	NOUN
ftr-362	2888	12	,	,	PUNCT
ftr-362	2888	13	even	even	ADV
ftr-362	2888	14	though	though	SCONJ
ftr-362	2888	15	he	he	PRON
ftr-362	2888	16	delegated	delegate	VERB
ftr-362	2888	17	some	some	DET
ftr-362	2888	18	responsibilities	responsibility	NOUN
ftr-362	2888	19	to	to	ADP
ftr-362	2888	20	others	other	NOUN
ftr-362	2888	21	.	.	PUNCT
ftr-362	2889	1	considering	consider	VERB
ftr-362	2889	2	“	"	PUNCT
ftr-362	2889	3	the	the	DET
ftr-362	2889	4	totality	totality	NOUN
ftr-362	2889	5	of	of	ADP
ftr-362	2889	6	the	the	DET
ftr-362	2889	7	circumstances	circumstance	NOUN
ftr-362	2889	8	,	,	PUNCT
ftr-362	2889	9	”	"	PUNCT
ftr-362	2889	10	he	he	PRON
ftr-362	2889	11	was	be	AUX
ftr-362	2889	12	a	a	DET
ftr-362	2889	13	responsible	responsible	ADJ
ftr-362	2889	14	person	person	NOUN
ftr-362	2889	15	even	even	ADV
ftr-362	2889	16	though	though	SCONJ
ftr-362	2889	17	he	he	PRON
ftr-362	2889	18	did	do	AUX
ftr-362	2889	19	not	not	PART
ftr-362	2889	20	have	have	VERB
ftr-362	2889	21	check	check	NOUN
ftr-362	2889	22	-	-	PUNCT
ftr-362	2889	23	writing	writing	NOUN
ftr-362	2889	24	authority	authority	NOUN
ftr-362	2889	25	.	.	PUNCT
ftr-362	2890	1	•	•	NUM
ftr-362	2890	2	judge	judge	PROPN
ftr-362	2890	3	hamilton	hamilton	PROPN
ftr-362	2890	4	dissented	dissent	VERB
ftr-362	2890	5	,	,	PUNCT
ftr-362	2890	6	concluding	conclude	VERB
ftr-362	2890	7	that	that	SCONJ
ftr-362	2890	8	a	a	DET
ftr-362	2890	9	“	"	PUNCT
ftr-362	2890	10	reasonable	reasonable	ADJ
ftr-362	2890	11	fact	fact	NOUN
ftr-362	2890	12	-	-	PUNCT
ftr-362	2890	13	finder	finder	NOUN
ftr-362	2890	14	,	,	PUNCT
ftr-362	2890	15	viewing	view	VERB
ftr-362	2890	16	the	the	DET
ftr-362	2890	17	evidence	evidence	NOUN
ftr-362	2890	18	in	in	ADP
ftr-362	2890	19	the	the	DET
ftr-362	2890	20	light	light	NOUN
ftr-362	2890	21	most	most	ADV
ftr-362	2890	22	favorable	favorable	ADJ
ftr-362	2890	23	to	to	ADP
ftr-362	2890	24	erwin	erwin	PROPN
ftr-362	2890	25	and	and	CCONJ
ftr-362	2890	26	drawing	draw	VERB
ftr-362	2890	27	all	all	DET
ftr-362	2890	28	reasonable	reasonable	ADJ
ftr-362	2890	29	inferences	inference	NOUN
ftr-362	2890	30	from	from	ADP
ftr-362	2890	31	such	such	ADJ
ftr-362	2890	32	evidence	evidence	NOUN
ftr-362	2890	33	in	in	ADP
ftr-362	2890	34	his	his	PRON
ftr-362	2890	35	favor	favor	NOUN
ftr-362	2890	36	,	,	PUNCT
ftr-362	2890	37	could	could	AUX
ftr-362	2890	38	find	find	VERB
ftr-362	2890	39	that	that	SCONJ
ftr-362	2890	40	he	he	PRON
ftr-362	2890	41	was	be	AUX
ftr-362	2890	42	not	not	PART
ftr-362	2890	43	a	a	DET
ftr-362	2890	44	responsible	responsible	ADJ
ftr-362	2890	45	person	person	NOUN
ftr-362	2890	46	...	...	PUNCT
ftr-362	2890	47	”	"	PUNCT
ftr-362	2890	48	,	,	PUNCT
ftr-362	2890	49	even	even	ADV
ftr-362	2890	50	though	though	SCONJ
ftr-362	2890	51	he	he	PRON
ftr-362	2890	52	did	do	AUX
ftr-362	2890	53	not	not	PART
ftr-362	2890	54	believe	believe	VERB
ftr-362	2890	55	that	that	SCONJ
ftr-362	2890	56	as	as	ADP
ftr-362	2890	57	a	a	DET
ftr-362	2890	58	matter	matter	NOUN
ftr-362	2890	59	of	of	ADP
ftr-362	2890	60	law	law	NOUN
ftr-362	2890	61	erwin	erwin	PROPN
ftr-362	2890	62	could	could	AUX
ftr-362	2890	63	not	not	PART
ftr-362	2890	64	be	be	AUX
ftr-362	2890	65	a	a	DET
ftr-362	2890	66	responsible	responsible	ADJ
ftr-362	2890	67	person	person	NOUN
ftr-362	2890	68	.	.	PUNCT
ftr-362	2891	1	judge	judge	PROPN
ftr-362	2891	2	hamilton	hamilton	PROPN
ftr-362	2891	3	thought	think	VERB
ftr-362	2891	4	that	that	SCONJ
ftr-362	2891	5	only	only	ADV
ftr-362	2891	6	the	the	DET
ftr-362	2891	7	first	first	ADJ
ftr-362	2891	8	factor	factor	NOUN
ftr-362	2891	9	cut	cut	VERB
ftr-362	2891	10	in	in	ADP
ftr-362	2891	11	favor	favor	NOUN
ftr-362	2891	12	of	of	ADP
ftr-362	2891	13	the	the	DET
ftr-362	2891	14	government	government	NOUN
ftr-362	2891	15	,	,	PUNCT
ftr-362	2891	16	and	and	CCONJ
ftr-362	2891	17	he	he	PRON
ftr-362	2891	18	would	would	AUX
ftr-362	2891	19	have	have	AUX
ftr-362	2891	20	vacated	vacate	VERB
ftr-362	2891	21	and	and	CCONJ
ftr-362	2891	22	remanded	remand	VERB
ftr-362	2891	23	for	for	ADP
ftr-362	2891	24	a	a	DET
ftr-362	2891	25	trial	trial	NOUN
ftr-362	2891	26	,	,	PUNCT
ftr-362	2891	27	because	because	SCONJ
ftr-362	2891	28	it	it	PRON
ftr-362	2891	29	was	be	AUX
ftr-362	2891	30	a	a	DET
ftr-362	2891	31	“	"	PUNCT
ftr-362	2891	32	close	close	ADJ
ftr-362	2891	33	case	case	NOUN
ftr-362	2891	34	.	.	PUNCT
ftr-362	2891	35	”	"	PUNCT
ftr-362	2892	1	4	4	NUM
ftr-362	2892	2	.	.	PUNCT
ftr-362	2893	1	the	the	DET
ftr-362	2893	2	district	district	NOUN
ftr-362	2893	3	court	court	NOUN
ftr-362	2893	4	needs	need	VERB
ftr-362	2893	5	to	to	PART
ftr-362	2893	6	justify	justify	VERB
ftr-362	2893	7	home	home	NOUN
ftr-362	2893	8	imprisonment	imprisonment	NOUN
ftr-362	2893	9	in	in	ADP
ftr-362	2893	10	lieu	lieu	NOUN
ftr-362	2893	11	of	of	ADP
ftr-362	2893	12	time	time	NOUN
ftr-362	2893	13	in	in	ADP
ftr-362	2893	14	the	the	DET
ftr-362	2893	15	big	big	ADJ
ftr-362	2893	16	house	house	NOUN
ftr-362	2893	17	for	for	ADP
ftr-362	2893	18	criminal	criminal	ADJ
ftr-362	2893	19	tax	tax	NOUN
ftr-362	2893	20	evasion	evasion	NOUN
ftr-362	2893	21	.	.	PUNCT
ftr-362	2894	1	united	united	PROPN
ftr-362	2894	2	states	states	PROPN
ftr-362	2894	3	v.	v.	ADP
ftr-362	2894	4	engle	engle	PROPN
ftr-362	2894	5	,	,	PUNCT
ftr-362	2894	6	592	592	NUM
ftr-362	2894	7	f.3d	f.3d	NUM
ftr-362	2894	8	495	495	NUM
ftr-362	2894	9	(	(	PUNCT
ftr-362	2894	10	4th	4th	ADJ
ftr-362	2894	11	cir	cir	NOUN
ftr-362	2894	12	.	.	PUNCT
ftr-362	2895	1	1/13/10	1/13/10	NUM
ftr-362	2895	2	)	)	PUNCT
ftr-362	2895	3	.	.	PUNCT
ftr-362	2896	1	the	the	DET
ftr-362	2896	2	defendant	defendant	NOUN
ftr-362	2896	3	pled	plead	VERB
ftr-362	2896	4	guilty	guilty	ADJ
ftr-362	2896	5	to	to	ADP
ftr-362	2896	6	tax	tax	NOUN
ftr-362	2896	7	evasion	evasion	NOUN
ftr-362	2896	8	for	for	ADP
ftr-362	2896	9	2004	2004	NUM
ftr-362	2896	10	.	.	PUNCT
ftr-362	2897	1	although	although	SCONJ
ftr-362	2897	2	he	he	PRON
ftr-362	2897	3	was	be	AUX
ftr-362	2897	4	charged	charge	VERB
ftr-362	2897	5	with	with	ADP
ftr-362	2897	6	tax	tax	NOUN
ftr-362	2897	7	evasion	evasion	NOUN
ftr-362	2897	8	only	only	ADV
ftr-362	2897	9	for	for	ADP
ftr-362	2897	10	2004	2004	NUM
ftr-362	2897	11	,	,	PUNCT
ftr-362	2897	12	the	the	DET
ftr-362	2897	13	information	information	NOUN
ftr-362	2897	14	alleged	allege	VERB
ftr-362	2897	15	that	that	SCONJ
ftr-362	2897	16	he	he	PRON
ftr-362	2897	17	had	have	AUX
ftr-362	2897	18	evaded	evade	VERB
ftr-362	2897	19	taxes	taxis	NOUN
ftr-362	2897	20	for	for	ADP
ftr-362	2897	21	16	16	NUM
ftr-362	2897	22	years	year	NOUN
ftr-362	2897	23	between	between	ADP
ftr-362	2897	24	1984	1984	NUM
ftr-362	2897	25	and	and	CCONJ
ftr-362	2897	26	2002	2002	NUM
ftr-362	2897	27	and	and	CCONJ
ftr-362	2897	28	owed	owe	VERB
ftr-362	2897	29	taxes	taxis	NOUN
ftr-362	2897	30	on	on	ADP
ftr-362	2897	31	more	more	ADJ
ftr-362	2897	32	than	than	ADP
ftr-362	2897	33	$	$	SYM
ftr-362	2897	34	600,000	600,000	NUM
ftr-362	2897	35	–	–	PUNCT
ftr-362	2897	36	when	when	SCONJ
ftr-362	2897	37	interest	interest	NOUN
ftr-362	2897	38	and	and	CCONJ
ftr-362	2897	39	penalties	penalty	NOUN
ftr-362	2897	40	were	be	AUX
ftr-362	2897	41	tacked	tack	VERB
ftr-362	2897	42	on	on	ADP
ftr-362	2897	43	the	the	DET
ftr-362	2897	44	amount	amount	NOUN
ftr-362	2897	45	exceeded	exceed	VERB
ftr-362	2897	46	$	$	SYM
ftr-362	2897	47	2	2	NUM
ftr-362	2897	48	million	million	NUM
ftr-362	2897	49	.	.	PUNCT
ftr-362	2898	1	the	the	DET
ftr-362	2898	2	district	district	NOUN
ftr-362	2898	3	court	court	PROPN
ftr-362	2898	4	sentenced	sentence	VERB
ftr-362	2898	5	engle	engle	NOUN
ftr-362	2898	6	to	to	ADP
ftr-362	2898	7	four	four	NUM
ftr-362	2898	8	years	year	NOUN
ftr-362	2898	9	probation	probation	NOUN
ftr-362	2898	10	,	,	PUNCT
ftr-362	2898	11	conditioned	condition	VERB
ftr-362	2898	12	on	on	ADP
ftr-362	2898	13	18	18	NUM
ftr-362	2898	14	months	month	NOUN
ftr-362	2898	15	of	of	ADP
ftr-362	2898	16	home	home	NOUN
ftr-362	2898	17	detention	detention	NOUN
ftr-362	2898	18	,	,	PUNCT
ftr-362	2898	19	with	with	ADP
ftr-362	2898	20	work	work	NOUN
ftr-362	2898	21	release	release	NOUN
ftr-362	2898	22	and	and	CCONJ
ftr-362	2898	23	international	international	ADJ
ftr-362	2898	24	travel	travel	NOUN
ftr-362	2898	25	privileges	privilege	NOUN
ftr-362	2898	26	.	.	PUNCT
ftr-362	2899	1	the	the	DET
ftr-362	2899	2	district	district	NOUN
ftr-362	2899	3	judge	judge	NOUN
ftr-362	2899	4	reasoned	reason	VERB
ftr-362	2899	5	that	that	SCONJ
ftr-362	2899	6	it	it	PRON
ftr-362	2899	7	was	be	AUX
ftr-362	2899	8	more	more	ADV
ftr-362	2899	9	important	important	ADJ
ftr-362	2899	10	that	that	SCONJ
ftr-362	2899	11	the	the	DET
ftr-362	2899	12	back	back	ADJ
ftr-362	2899	13	taxes	taxis	NOUN
ftr-362	2899	14	be	be	AUX
ftr-362	2899	15	paid	pay	VERB
ftr-362	2899	16	than	than	SCONJ
ftr-362	2899	17	that	that	DET
ftr-362	2899	18	engle	engle	NOUN
ftr-362	2899	19	be	be	AUX
ftr-362	2899	20	imprisoned	imprison	VERB
ftr-362	2899	21	and	and	CCONJ
ftr-362	2899	22	that	that	SCONJ
ftr-362	2899	23	if	if	SCONJ
ftr-362	2899	24	engel	engel	PROPN
ftr-362	2899	25	were	be	AUX
ftr-362	2899	26	imprisoned	imprison	VERB
ftr-362	2899	27	he	he	PRON
ftr-362	2899	28	would	would	AUX
ftr-362	2899	29	be	be	AUX
ftr-362	2899	30	deprived	deprive	VERB
ftr-362	2899	31	of	of	ADP
ftr-362	2899	32	his	his	PRON
ftr-362	2899	33	livelihood	livelihood	NOUN
ftr-362	2899	34	and	and	CCONJ
ftr-362	2899	35	hence	hence	ADV
ftr-362	2899	36	be	be	AUX
ftr-362	2899	37	unable	unable	ADJ
ftr-362	2899	38	to	to	PART
ftr-362	2899	39	pay	pay	VERB
ftr-362	2899	40	the	the	DET
ftr-362	2899	41	taxes	taxis	NOUN
ftr-362	2899	42	that	that	PRON
ftr-362	2899	43	he	he	PRON
ftr-362	2899	44	had	have	AUX
ftr-362	2899	45	evaded	evade	VERB
ftr-362	2899	46	.	.	PUNCT
ftr-362	2900	1	the	the	DET
ftr-362	2900	2	fourth	fourth	ADJ
ftr-362	2900	3	circuit	circuit	NOUN
ftr-362	2900	4	(	(	PUNCT
ftr-362	2900	5	judge	judge	NOUN
ftr-362	2900	6	traxler	traxler	NOUN
ftr-362	2900	7	)	)	PUNCT
ftr-362	2900	8	vacated	vacate	VERB
ftr-362	2900	9	the	the	DET
ftr-362	2900	10	sentence	sentence	NOUN
ftr-362	2900	11	because	because	SCONJ
ftr-362	2900	12	the	the	DET
ftr-362	2900	13	district	district	NOUN
ftr-362	2900	14	court	court	NOUN
ftr-362	2900	15	did	do	AUX
ftr-362	2900	16	not	not	PART
ftr-362	2900	17	adequately	adequately	ADV
ftr-362	2900	18	explain	explain	VERB
ftr-362	2900	19	its	its	PRON
ftr-362	2900	20	decision	decision	NOUN
ftr-362	2900	21	to	to	PART
ftr-362	2900	22	vary	vary	VERB
ftr-362	2900	23	significantly	significantly	ADV
ftr-362	2900	24	from	from	ADP
ftr-362	2900	25	the	the	DET
ftr-362	2900	26	18	18	NUM
ftr-362	2900	27	u.s.c	u.s.c	NOUN
ftr-362	2900	28	.	.	PUNCT
ftr-362	2901	1	§	§	PROPN
ftr-362	2901	2	3553(a	3553(a	NUM
ftr-362	2901	3	)	)	PUNCT
ftr-362	2901	4	u.s	u.s	PROPN
ftr-362	2901	5	.	.	PROPN
ftr-362	2901	6	sentencing	sentencing	NOUN
ftr-362	2901	7	guidelines	guideline	NOUN
ftr-362	2901	8	’	'	PUNCT
ftr-362	2901	9	recommendations	recommendation	NOUN
ftr-362	2901	10	in	in	ADP
ftr-362	2901	11	imposing	impose	VERB
ftr-362	2901	12	the	the	DET
ftr-362	2901	13	lenient	lenient	ADJ
ftr-362	2901	14	sentence	sentence	NOUN
ftr-362	2901	15	that	that	PRON
ftr-362	2901	16	did	do	AUX
ftr-362	2901	17	not	not	PART
ftr-362	2901	18	include	include	VERB
ftr-362	2901	19	prison	prison	NOUN
ftr-362	2901	20	time	time	NOUN
ftr-362	2901	21	.	.	PUNCT
ftr-362	2902	1	judge	judge	PROPN
ftr-362	2902	2	traxler	traxler	PROPN
ftr-362	2902	3	noted	note	VERB
ftr-362	2902	4	,	,	PUNCT
ftr-362	2902	5	after	after	ADP
ftr-362	2902	6	requiring	require	VERB
ftr-362	2902	7	that	that	SCONJ
ftr-362	2902	8	further	further	ADJ
ftr-362	2902	9	proceedings	proceeding	NOUN
ftr-362	2902	10	be	be	AUX
ftr-362	2902	11	in	in	ADP
ftr-362	2902	12	front	front	NOUN
ftr-362	2902	13	of	of	ADP
ftr-362	2902	14	a	a	DET
ftr-362	2902	15	different	different	ADJ
ftr-362	2902	16	judge	judge	NOUN
ftr-362	2902	17	:	:	PUNCT
ftr-362	2903	1	708	708	NUM
ftr-362	2903	2	florida	florida	PROPN
ftr-362	2903	3	tax	tax	NOUN
ftr-362	2903	4	review	review	NOUN
ftr-362	2903	5	[	[	X
ftr-362	2903	6	vol	vol	NOUN
ftr-362	2903	7	.	.	PUNCT
ftr-362	2904	1	10:9	10:9	NUM
ftr-362	2904	2	the	the	DET
ftr-362	2904	3	district	district	NOUN
ftr-362	2904	4	judge	judge	NOUN
ftr-362	2904	5	in	in	ADP
ftr-362	2904	6	this	this	DET
ftr-362	2904	7	case	case	NOUN
ftr-362	2904	8	[	[	X
ftr-362	2904	9	judge	judge	NOUN
ftr-362	2904	10	mullin	mullin	PROPN
ftr-362	2904	11	]	]	PUNCT
ftr-362	2904	12	also	also	ADV
ftr-362	2904	13	presided	preside	VERB
ftr-362	2904	14	over	over	ADP
ftr-362	2904	15	the	the	DET
ftr-362	2904	16	tax	tax	NOUN
ftr-362	2904	17	evasion	evasion	NOUN
ftr-362	2904	18	trials	trial	NOUN
ftr-362	2904	19	and	and	CCONJ
ftr-362	2904	20	sentencings	sentencing	NOUN
ftr-362	2904	21	in	in	ADP
ftr-362	2904	22	[	[	X
ftr-362	2904	23	other	other	ADJ
ftr-362	2904	24	]	]	PUNCT
ftr-362	2904	25	cases	case	NOUN
ftr-362	2904	26	that	that	SCONJ
ftr-362	2904	27	,	,	PUNCT
ftr-362	2904	28	though	though	SCONJ
ftr-362	2904	29	not	not	PART
ftr-362	2904	30	formally	formally	ADV
ftr-362	2904	31	consolidated	consolidate	VERB
ftr-362	2904	32	with	with	ADP
ftr-362	2904	33	this	this	DET
ftr-362	2904	34	case	case	NOUN
ftr-362	2904	35	,	,	PUNCT
ftr-362	2904	36	were	be	AUX
ftr-362	2904	37	argued	argue	VERB
ftr-362	2904	38	before	before	ADP
ftr-362	2904	39	this	this	DET
ftr-362	2904	40	court	court	NOUN
ftr-362	2904	41	seriatim	seriatim	NOUN
ftr-362	2904	42	with	with	ADP
ftr-362	2904	43	this	this	DET
ftr-362	2904	44	appeal	appeal	NOUN
ftr-362	2904	45	.	.	PUNCT
ftr-362	2905	1	in	in	ADP
ftr-362	2905	2	the	the	DET
ftr-362	2905	3	sentencing	sentencing	NOUN
ftr-362	2905	4	hearing	hearing	NOUN
ftr-362	2905	5	for	for	ADP
ftr-362	2905	6	[	[	X
ftr-362	2905	7	another	another	DET
ftr-362	2905	8	criminal	criminal	ADJ
ftr-362	2905	9	defendant	defendant	NOUN
ftr-362	2905	10	]	]	PUNCT
ftr-362	2905	11	,	,	PUNCT
ftr-362	2905	12	the	the	DET
ftr-362	2905	13	district	district	NOUN
ftr-362	2905	14	judge	judge	NOUN
ftr-362	2905	15	,	,	PUNCT
ftr-362	2905	16	who	who	PRON
ftr-362	2905	17	has	have	AUX
ftr-362	2905	18	taken	take	VERB
ftr-362	2905	19	senior	senior	ADJ
ftr-362	2905	20	status	status	NOUN
ftr-362	2905	21	,	,	PUNCT
ftr-362	2905	22	stated	state	VERB
ftr-362	2905	23	that	that	SCONJ
ftr-362	2905	24	he	he	PRON
ftr-362	2905	25	no	no	ADV
ftr-362	2905	26	longer	long	ADV
ftr-362	2905	27	intended	intend	VERB
ftr-362	2905	28	to	to	PART
ftr-362	2905	29	handle	handle	VERB
ftr-362	2905	30	criminal	criminal	ADJ
ftr-362	2905	31	matters	matter	NOUN
ftr-362	2905	32	.	.	PUNCT
ftr-362	2906	1	5	5	X
ftr-362	2906	2	.	.	X
ftr-362	2906	3	yip[e	yip[e	NUM
ftr-362	2906	4	]	]	PUNCT
ftr-362	2906	5	!	!	PUNCT
ftr-362	2907	1	united	united	PROPN
ftr-362	2907	2	states	states	PROPN
ftr-362	2907	3	v.	v.	PROPN
ftr-362	2907	4	yip	yip	PROPN
ftr-362	2907	5	,	,	PUNCT
ftr-362	2907	6	592	592	NUM
ftr-362	2907	7	f.3d	f.3d	NUM
ftr-362	2907	8	1035	1035	NUM
ftr-362	2907	9	(	(	PUNCT
ftr-362	2907	10	9th	9th	ADJ
ftr-362	2907	11	cir	cir	NOUN
ftr-362	2907	12	.	.	PUNCT
ftr-362	2908	1	1/13/10	1/13/10	NUM
ftr-362	2908	2	)	)	PUNCT
ftr-362	2908	3	.	.	PUNCT
ftr-362	2909	1	the	the	DET
ftr-362	2909	2	ninth	ninth	ADJ
ftr-362	2909	3	circuit	circuit	NOUN
ftr-362	2909	4	held	hold	VERB
ftr-362	2909	5	that	that	SCONJ
ftr-362	2909	6	under	under	ADP
ftr-362	2909	7	u.s.s.g	u.s.s.g	PROPN
ftr-362	2909	8	.	.	PUNCT
ftr-362	2909	9	§	§	PROPN
ftr-362	2909	10	3c1.1	3c1.1	NUM
ftr-362	2909	11	,	,	PUNCT
ftr-362	2909	12	“	"	PUNCT
ftr-362	2909	13	[	[	X
ftr-362	2909	14	o]bstruction	o]bstruction	NOUN
ftr-362	2909	15	during	during	ADP
ftr-362	2909	16	an	an	DET
ftr-362	2909	17	irs	irs	PROPN
ftr-362	2909	18	audit	audit	NOUN
ftr-362	2909	19	justifies	justify	VERB
ftr-362	2909	20	enhancing	enhance	VERB
ftr-362	2909	21	a	a	DET
ftr-362	2909	22	defendant	defendant	NOUN
ftr-362	2909	23	’s	’s	PART
ftr-362	2909	24	sentence	sentence	NOUN
ftr-362	2909	25	for	for	ADP
ftr-362	2909	26	obstruction	obstruction	NOUN
ftr-362	2909	27	‘	'	PUNCT
ftr-362	2909	28	during	during	ADP
ftr-362	2909	29	the	the	DET
ftr-362	2909	30	course	course	NOUN
ftr-362	2909	31	of	of	ADP
ftr-362	2909	32	the	the	DET
ftr-362	2909	33	investigation	investigation	NOUN
ftr-362	2909	34	.	.	PUNCT
ftr-362	2909	35	’	'	PUNCT
ftr-362	2909	36	”	"	PUNCT
ftr-362	2910	1	6	6	NUM
ftr-362	2910	2	.	.	PUNCT
ftr-362	2911	1	the	the	DET
ftr-362	2911	2	defendant	defendant	NOUN
ftr-362	2911	3	was	be	AUX
ftr-362	2911	4	a	a	DET
ftr-362	2911	5	little	little	ADJ
ftr-362	2911	6	bit	bit	NOUN
ftr-362	2911	7	too	too	ADV
ftr-362	2911	8	“	"	PUNCT
ftr-362	2911	9	cheeky”3	cheeky”3	ADJ
ftr-362	2911	10	for	for	ADP
ftr-362	2911	11	his	his	PRON
ftr-362	2911	12	own	own	ADJ
ftr-362	2911	13	good	good	NOUN
ftr-362	2911	14	;	;	PUNCT
ftr-362	2911	15	instead	instead	ADV
ftr-362	2911	16	,	,	PUNCT
ftr-362	2911	17	he	he	PRON
ftr-362	2911	18	should	should	AUX
ftr-362	2911	19	have	have	AUX
ftr-362	2911	20	turned	turn	VERB
ftr-362	2911	21	the	the	DET
ftr-362	2911	22	other	other	ADJ
ftr-362	2911	23	cheek(s	cheek(s	NOUN
ftr-362	2911	24	)	)	PUNCT
ftr-362	2911	25	.	.	PUNCT
ftr-362	2912	1	united	united	PROPN
ftr-362	2912	2	states	states	PROPN
ftr-362	2912	3	v.	v.	PROPN
ftr-362	2912	4	phipps	phipps	PROPN
ftr-362	2912	5	,	,	PUNCT
ftr-362	2912	6	595	595	NUM
ftr-362	2912	7	f.3d	f.3d	NUM
ftr-362	2912	8	243	243	NUM
ftr-362	2912	9	(	(	PUNCT
ftr-362	2912	10	5th	5th	ADJ
ftr-362	2912	11	cir	cir	NOUN
ftr-362	2912	12	.	.	PUNCT
ftr-362	2913	1	1/25/10	1/25/10	NUM
ftr-362	2913	2	)	)	PUNCT
ftr-362	2913	3	.	.	PUNCT
ftr-362	2914	1	the	the	DET
ftr-362	2914	2	defendant	defendant	NOUN
ftr-362	2914	3	’s	’s	PART
ftr-362	2914	4	conviction	conviction	NOUN
ftr-362	2914	5	for	for	ADP
ftr-362	2914	6	tax	tax	NOUN
ftr-362	2914	7	evasion	evasion	NOUN
ftr-362	2914	8	was	be	AUX
ftr-362	2914	9	upheld	uphold	VERB
ftr-362	2914	10	.	.	PUNCT
ftr-362	2915	1	his	his	PRON
ftr-362	2915	2	claim	claim	NOUN
ftr-362	2915	3	of	of	ADP
ftr-362	2915	4	good	good	ADJ
ftr-362	2915	5	faith	faith	NOUN
ftr-362	2915	6	belief	belief	NOUN
ftr-362	2915	7	that	that	SCONJ
ftr-362	2915	8	he	he	PRON
ftr-362	2915	9	was	be	AUX
ftr-362	2915	10	not	not	PART
ftr-362	2915	11	required	require	VERB
ftr-362	2915	12	to	to	PART
ftr-362	2915	13	pay	pay	VERB
ftr-362	2915	14	taxes	taxis	NOUN
ftr-362	2915	15	on	on	ADP
ftr-362	2915	16	proceeds	proceed	NOUN
ftr-362	2915	17	from	from	ADP
ftr-362	2915	18	a	a	DET
ftr-362	2915	19	pyramid	pyramid	NOUN
ftr-362	2915	20	marketed	market	VERB
ftr-362	2915	21	tax	tax	NOUN
ftr-362	2915	22	evasion	evasion	NOUN
ftr-362	2915	23	scheme	scheme	NOUN
ftr-362	2915	24	was	be	AUX
ftr-362	2915	25	belied	belie	VERB
ftr-362	2915	26	by	by	ADP
ftr-362	2915	27	his	his	PRON
ftr-362	2915	28	receipt	receipt	NOUN
ftr-362	2915	29	of	of	ADP
ftr-362	2915	30	prior	prior	ADJ
ftr-362	2915	31	notice	notice	NOUN
ftr-362	2915	32	from	from	ADP
ftr-362	2915	33	the	the	DET
ftr-362	2915	34	irs	irs	PROPN
ftr-362	2915	35	regarding	regard	VERB
ftr-362	2915	36	his	his	PRON
ftr-362	2915	37	tax	tax	NOUN
ftr-362	2915	38	liability	liability	NOUN
ftr-362	2915	39	coupled	couple	VERB
ftr-362	2915	40	with	with	ADP
ftr-362	2915	41	his	his	PRON
ftr-362	2915	42	advice	advice	NOUN
ftr-362	2915	43	to	to	ADP
ftr-362	2915	44	participants	participant	NOUN
ftr-362	2915	45	in	in	ADP
ftr-362	2915	46	the	the	DET
ftr-362	2915	47	scheme	scheme	NOUN
ftr-362	2915	48	to	to	PART
ftr-362	2915	49	plan	plan	VERB
ftr-362	2915	50	a	a	DET
ftr-362	2915	51	“	"	PUNCT
ftr-362	2915	52	reliance	reliance	NOUN
ftr-362	2915	53	defense	defense	NOUN
ftr-362	2915	54	”	"	PUNCT
ftr-362	2915	55	based	base	VERB
ftr-362	2915	56	“	"	PUNCT
ftr-362	2915	57	on	on	ADP
ftr-362	2915	58	the	the	DET
ftr-362	2915	59	advice	advice	NOUN
ftr-362	2915	60	of	of	ADP
ftr-362	2915	61	income	income	NOUN
ftr-362	2915	62	tax	tax	NOUN
ftr-362	2915	63	professionals	professional	NOUN
ftr-362	2915	64	and	and	CCONJ
ftr-362	2915	65	other	other	ADJ
ftr-362	2915	66	credible	credible	ADJ
ftr-362	2915	67	sources	source	NOUN
ftr-362	2915	68	that	that	PRON
ftr-362	2915	69	could	could	AUX
ftr-362	2915	70	be	be	AUX
ftr-362	2915	71	used	use	VERB
ftr-362	2915	72	to	to	PART
ftr-362	2915	73	convince	convince	VERB
ftr-362	2915	74	a	a	DET
ftr-362	2915	75	jury	jury	NOUN
ftr-362	2915	76	that	that	SCONJ
ftr-362	2915	77	the	the	DET
ftr-362	2915	78	participant	participant	NOUN
ftr-362	2915	79	sincerely	sincerely	ADV
ftr-362	2915	80	believed	believe	VERB
ftr-362	2915	81	he	he	PRON
ftr-362	2915	82	or	or	CCONJ
ftr-362	2915	83	she	she	PRON
ftr-362	2915	84	was	be	AUX
ftr-362	2915	85	not	not	PART
ftr-362	2915	86	liable	liable	ADJ
ftr-362	2915	87	for	for	ADP
ftr-362	2915	88	federal	federal	ADJ
ftr-362	2915	89	or	or	CCONJ
ftr-362	2915	90	state	state	NOUN
ftr-362	2915	91	income	income	NOUN
ftr-362	2915	92	tax	tax	NOUN
ftr-362	2915	93	.	.	PUNCT
ftr-362	2915	94	”	"	PUNCT
ftr-362	2916	1	because	because	SCONJ
ftr-362	2916	2	he	he	PRON
ftr-362	2916	3	was	be	AUX
ftr-362	2916	4	advising	advise	VERB
ftr-362	2916	5	others	other	NOUN
ftr-362	2916	6	to	to	PART
ftr-362	2916	7	employ	employ	VERB
ftr-362	2916	8	calculated	calculate	VERB
ftr-362	2916	9	tactics	tactic	NOUN
ftr-362	2916	10	to	to	PART
ftr-362	2916	11	avoid	avoid	VERB
ftr-362	2916	12	paying	pay	VERB
ftr-362	2916	13	income	income	NOUN
ftr-362	2916	14	taxes	taxis	NOUN
ftr-362	2916	15	...	...	PUNCT
ftr-362	2916	16	a	a	DET
ftr-362	2916	17	rational	rational	ADJ
ftr-362	2916	18	jury	jury	NOUN
ftr-362	2916	19	reasonably	reasonably	ADV
ftr-362	2916	20	could	could	AUX
ftr-362	2916	21	have	have	AUX
ftr-362	2916	22	found	find	VERB
ftr-362	2916	23	that	that	SCONJ
ftr-362	2916	24	[	[	X
ftr-362	2916	25	he	he	PRON
ftr-362	2916	26	]	]	PUNCT
ftr-362	2916	27	...	...	PUNCT
ftr-362	2916	28	willfully	willfully	ADV
ftr-362	2916	29	evaded	evade	VERB
ftr-362	2916	30	paying	pay	VERB
ftr-362	2916	31	income	income	NOUN
ftr-362	2916	32	tax	tax	NOUN
ftr-362	2916	33	.	.	PUNCT
ftr-362	2916	34	”	"	PUNCT
ftr-362	2917	1	7	7	NUM
ftr-362	2917	2	.	.	PUNCT
ftr-362	2917	3	“	"	PUNCT
ftr-362	2917	4	abatement	abatement	NOUN
ftr-362	2917	5	”	"	PUNCT
ftr-362	2917	6	is	be	AUX
ftr-362	2917	7	all	all	PRON
ftr-362	2917	8	or	or	CCONJ
ftr-362	2917	9	nothing	nothing	PRON
ftr-362	2917	10	.	.	PUNCT
ftr-362	2918	1	“	"	PUNCT
ftr-362	2918	2	reduction	reduction	NOUN
ftr-362	2918	3	”	"	PUNCT
ftr-362	2918	4	is	be	AUX
ftr-362	2918	5	not	not	PART
ftr-362	2918	6	a	a	DET
ftr-362	2918	7	lesser	lesser	ADV
ftr-362	2918	8	included	include	VERB
ftr-362	2918	9	option	option	NOUN
ftr-362	2918	10	.	.	PUNCT
ftr-362	2919	1	it	it	PRON
ftr-362	2919	2	could	could	AUX
ftr-362	2919	3	n’t	not	PART
ftr-362	2919	4	have	have	AUX
ftr-362	2919	5	happened	happen	VERB
ftr-362	2919	6	to	to	ADP
ftr-362	2919	7	a	a	DET
ftr-362	2919	8	nicer	nice	ADJ
ftr-362	2919	9	union	union	NOUN
ftr-362	2919	10	.	.	PUNCT
ftr-362	2920	1	service	service	NOUN
ftr-362	2920	2	employees	employee	NOUN
ftr-362	2920	3	international	international	PROPN
ftr-362	2920	4	union	union	PROPN
ftr-362	2920	5	v.	v.	PROPN
ftr-362	2920	6	united	united	PROPN
ftr-362	2920	7	states	states	PROPN
ftr-362	2920	8	,	,	PUNCT
ftr-362	2920	9	598	598	NUM
ftr-362	2920	10	f.3d	f.3d	NUM
ftr-362	2920	11	1110	1110	NUM
ftr-362	2920	12	(	(	PUNCT
ftr-362	2920	13	9th	9th	ADJ
ftr-362	2920	14	cir	cir	NOUN
ftr-362	2920	15	.	.	PUNCT
ftr-362	2921	1	3/17/10	3/17/10	NUM
ftr-362	2921	2	)	)	PUNCT
ftr-362	2921	3	.	.	PUNCT
ftr-362	2922	1	seiu	seiu	PROPN
ftr-362	2922	2	filed	file	VERB
ftr-362	2922	3	its	its	PRON
ftr-362	2922	4	information	information	NOUN
ftr-362	2922	5	return	return	VERB
ftr-362	2922	6	late	late	ADV
ftr-362	2922	7	and	and	CCONJ
ftr-362	2922	8	the	the	DET
ftr-362	2922	9	irs	irs	PROPN
ftr-362	2922	10	assessed	assess	VERB
ftr-362	2922	11	a	a	DET
ftr-362	2922	12	$	$	SYM
ftr-362	2922	13	50,000	50,000	NUM
ftr-362	2922	14	penalty	penalty	NOUN
ftr-362	2922	15	under	under	ADP
ftr-362	2922	16	§	§	PROPN
ftr-362	2922	17	6652(c)(1)(a	6652(c)(1)(a	NUM
ftr-362	2922	18	)	)	PUNCT
ftr-362	2922	19	.	.	PUNCT
ftr-362	2923	1	on	on	ADP
ftr-362	2923	2	appeal	appeal	NOUN
ftr-362	2923	3	from	from	ADP
ftr-362	2923	4	an	an	DET
ftr-362	2923	5	adverse	adverse	ADJ
ftr-362	2923	6	cdp	cdp	NOUN
ftr-362	2923	7	determination	determination	NOUN
ftr-362	2923	8	,	,	PUNCT
ftr-362	2923	9	the	the	DET
ftr-362	2923	10	district	district	NOUN
ftr-362	2923	11	court	court	NOUN
ftr-362	2923	12	(	(	PUNCT
ftr-362	2923	13	which	which	PRON
ftr-362	2923	14	at	at	ADP
ftr-362	2923	15	the	the	DET
ftr-362	2923	16	time	time	NOUN
ftr-362	2923	17	had	have	VERB
ftr-362	2923	18	jurisdiction	jurisdiction	NOUN
ftr-362	2923	19	)	)	PUNCT
ftr-362	2923	20	concluded	conclude	VERB
ftr-362	2923	21	that	that	SCONJ
ftr-362	2923	22	there	there	PRON
ftr-362	2923	23	was	be	VERB
ftr-362	2923	24	no	no	DET
ftr-362	2923	25	“	"	PUNCT
ftr-362	2923	26	reasonable	reasonable	ADJ
ftr-362	2923	27	cause	cause	NOUN
ftr-362	2923	28	”	"	PUNCT
ftr-362	2923	29	for	for	ADP
ftr-362	2923	30	the	the	DET
ftr-362	2923	31	late	late	ADJ
ftr-362	2923	32	filing	filing	NOUN
ftr-362	2923	33	,	,	PUNCT
ftr-362	2923	34	but	but	CCONJ
ftr-362	2923	35	nevertheless	nevertheless	ADV
ftr-362	2923	36	held	hold	VERB
ftr-362	2923	37	that	that	SCONJ
ftr-362	2923	38	in	in	ADP
ftr-362	2923	39	its	its	PRON
ftr-362	2923	40	discretion	discretion	NOUN
ftr-362	2923	41	the	the	DET
ftr-362	2923	42	irs	irs	PROPN
ftr-362	2923	43	should	should	AUX
ftr-362	2923	44	have	have	AUX
ftr-362	2923	45	reduced	reduce	VERB
ftr-362	2923	46	the	the	DET
ftr-362	2923	47	penalty	penalty	NOUN
ftr-362	2923	48	and	and	CCONJ
ftr-362	2923	49	entered	enter	VERB
ftr-362	2923	50	judgment	judgment	NOUN
ftr-362	2923	51	in	in	ADP
ftr-362	2923	52	favor	favor	NOUN
ftr-362	2923	53	of	of	ADP
ftr-362	2923	54	the	the	DET
ftr-362	2923	55	irs	irs	PROPN
ftr-362	2923	56	for	for	ADP
ftr-362	2923	57	only	only	ADV
ftr-362	2923	58	25	25	NUM
ftr-362	2923	59	%	%	NOUN
ftr-362	2923	60	of	of	ADP
ftr-362	2923	61	the	the	DET
ftr-362	2923	62	$	$	SYM
ftr-362	2923	63	50,000	50,000	NUM
ftr-362	2923	64	penalty	penalty	NOUN
ftr-362	2923	65	.	.	PUNCT
ftr-362	2924	1	the	the	DET
ftr-362	2924	2	court	court	NOUN
ftr-362	2924	3	of	of	ADP
ftr-362	2924	4	appeals	appeal	NOUN
ftr-362	2924	5	reversed	reverse	VERB
ftr-362	2924	6	.	.	PUNCT
ftr-362	2925	1	the	the	DET
ftr-362	2925	2	penalty	penalty	NOUN
ftr-362	2925	3	under	under	ADP
ftr-362	2925	4	§	§	PROPN
ftr-362	2925	5	6652(c)(1)(a	6652(c)(1)(a	NUM
ftr-362	2925	6	)	)	PUNCT
ftr-362	2925	7	is	be	AUX
ftr-362	2925	8	“	"	PUNCT
ftr-362	2925	9	‘	'	PUNCT
ftr-362	2925	10	either	either	CCONJ
ftr-362	2925	11	fully	fully	ADV
ftr-362	2925	12	enforceable	enforceable	ADJ
ftr-362	2925	13	or	or	CCONJ
ftr-362	2925	14	fully	fully	ADV
ftr-362	2925	15	unenforceable	unenforceable	ADJ
ftr-362	2925	16	,	,	PUNCT
ftr-362	2925	17	’	'	PUNCT
ftr-362	2925	18	”	"	PUNCT
ftr-362	2925	19	citing	cite	VERB
ftr-362	2925	20	in	in	ADP
ftr-362	2925	21	re	re	PROPN
ftr-362	2925	22	sanford	sanford	PROPN
ftr-362	2925	23	,	,	PUNCT
ftr-362	2925	24	979	979	NUM
ftr-362	2925	25	f.2d	f.2d	NOUN
ftr-362	2925	26	1511	1511	NUM
ftr-362	2925	27	,	,	PUNCT
ftr-362	2925	28	1513	1513	NUM
ftr-362	2925	29	(	(	PUNCT
ftr-362	2925	30	11th	11th	ADJ
ftr-362	2925	31	cir	cir	NOUN
ftr-362	2925	32	.	.	PROPN
ftr-362	2925	33	1992	1992	NUM
ftr-362	2925	34	)	)	PUNCT
ftr-362	2925	35	.	.	PUNCT
ftr-362	2926	1	section	section	NOUN
ftr-362	2926	2	6652(c)(4	6652(c)(4	NOUN
ftr-362	2926	3	)	)	PUNCT
ftr-362	2926	4	,	,	PUNCT
ftr-362	2926	5	providing	provide	VERB
ftr-362	2926	6	for	for	ADP
ftr-362	2926	7	abatement	abatement	NOUN
ftr-362	2926	8	of	of	ADP
ftr-362	2926	9	the	the	DET
ftr-362	2926	10	penalty	penalty	NOUN
ftr-362	2926	11	if	if	SCONJ
ftr-362	2926	12	there	there	PRON
ftr-362	2926	13	was	be	VERB
ftr-362	2926	14	“	"	PUNCT
ftr-362	2926	15	reasonable	reasonable	ADJ
ftr-362	2926	16	cause	cause	NOUN
ftr-362	2926	17	”	"	PUNCT
ftr-362	2926	18	for	for	ADP
ftr-362	2926	19	the	the	DET
ftr-362	2926	20	late	late	ADJ
ftr-362	2926	21	filing	filing	NOUN
ftr-362	2926	22	,	,	PUNCT
ftr-362	2926	23	is	be	AUX
ftr-362	2926	24	mandatory	mandatory	ADJ
ftr-362	2926	25	,	,	PUNCT
ftr-362	2926	26	not	not	PART
ftr-362	2926	27	discretionary	discretionary	ADJ
ftr-362	2926	28	.	.	PUNCT
ftr-362	2927	1	“	"	PUNCT
ftr-362	2927	2	if	if	SCONJ
ftr-362	2927	3	a	a	DET
ftr-362	2927	4	nonprofit	nonprofit	NOUN
ftr-362	2927	5	fails	fail	VERB
ftr-362	2927	6	to	to	PART
ftr-362	2927	7	file	file	VERB
ftr-362	2927	8	the	the	DET
ftr-362	2927	9	3	3	NUM
ftr-362	2927	10	.	.	PUNCT
ftr-362	2927	11	cheek	cheek	PROPN
ftr-362	2927	12	v.	v.	PROPN
ftr-362	2927	13	united	united	PROPN
ftr-362	2927	14	states	states	PROPN
ftr-362	2927	15	,	,	PUNCT
ftr-362	2927	16	498	498	NUM
ftr-362	2927	17	u.s	u.s	PROPN
ftr-362	2927	18	.	.	PROPN
ftr-362	2927	19	192	192	NUM
ftr-362	2927	20	(	(	PUNCT
ftr-362	2927	21	1991	1991	NUM
ftr-362	2927	22	)	)	PUNCT
ftr-362	2927	23	,	,	PUNCT
ftr-362	2927	24	held	hold	VERB
ftr-362	2927	25	that	that	SCONJ
ftr-362	2927	26	court	court	NOUN
ftr-362	2927	27	held	hold	VERB
ftr-362	2927	28	that	that	SCONJ
ftr-362	2927	29	a	a	DET
ftr-362	2927	30	good	good	ADJ
ftr-362	2927	31	-	-	PUNCT
ftr-362	2927	32	faith	faith	NOUN
ftr-362	2927	33	belief	belief	NOUN
ftr-362	2927	34	as	as	ADP
ftr-362	2927	35	to	to	ADP
ftr-362	2927	36	the	the	DET
ftr-362	2927	37	law	law	NOUN
ftr-362	2927	38	need	need	AUX
ftr-362	2927	39	not	not	PART
ftr-362	2927	40	be	be	AUX
ftr-362	2927	41	objectively	objectively	ADV
ftr-362	2927	42	reasonable	reasonable	ADJ
ftr-362	2927	43	to	to	PART
ftr-362	2927	44	be	be	AUX
ftr-362	2927	45	a	a	DET
ftr-362	2927	46	defense	defense	NOUN
ftr-362	2927	47	to	to	ADP
ftr-362	2927	48	criminal	criminal	ADJ
ftr-362	2927	49	tax	tax	NOUN
ftr-362	2927	50	fraud	fraud	NOUN
ftr-362	2927	51	.	.	PUNCT
ftr-362	2928	1	2011	2011	NUM
ftr-362	2928	2	]	]	PUNCT
ftr-362	2928	3	recent	recent	ADJ
ftr-362	2928	4	developments	development	NOUN
ftr-362	2928	5	in	in	ADP
ftr-362	2928	6	federal	federal	ADJ
ftr-362	2928	7	income	income	NOUN
ftr-362	2928	8	taxation	taxation	NOUN
ftr-362	2928	9	709	709	NUM
ftr-362	2928	10	informational	informational	ADJ
ftr-362	2928	11	return	return	NOUN
ftr-362	2928	12	on	on	ADP
ftr-362	2928	13	time	time	NOUN
ftr-362	2928	14	for	for	ADP
ftr-362	2928	15	reasonable	reasonable	ADJ
ftr-362	2928	16	cause	cause	NOUN
ftr-362	2928	17	,	,	PUNCT
ftr-362	2928	18	the	the	DET
ftr-362	2928	19	irs	irs	PROPN
ftr-362	2928	20	has	have	VERB
ftr-362	2928	21	no	no	DET
ftr-362	2928	22	discretion	discretion	NOUN
ftr-362	2928	23	whether	whether	SCONJ
ftr-362	2928	24	to	to	PART
ftr-362	2928	25	impose	impose	VERB
ftr-362	2928	26	or	or	CCONJ
ftr-362	2928	27	reduce	reduce	VERB
ftr-362	2928	28	the	the	DET
ftr-362	2928	29	penalty	penalty	NOUN
ftr-362	2928	30	;	;	PUNCT
ftr-362	2928	31	it	it	PRON
ftr-362	2928	32	is	be	AUX
ftr-362	2928	33	flatly	flatly	ADV
ftr-362	2928	34	prohibited	prohibit	VERB
ftr-362	2928	35	from	from	ADP
ftr-362	2928	36	imposing	impose	VERB
ftr-362	2928	37	any	any	DET
ftr-362	2928	38	penalty	penalty	NOUN
ftr-362	2928	39	at	at	ADV
ftr-362	2928	40	all	all	ADV
ftr-362	2928	41	.	.	PUNCT
ftr-362	2928	42	”	"	PUNCT
ftr-362	2929	1	neither	neither	CCONJ
ftr-362	2929	2	the	the	DET
ftr-362	2929	3	irs	irs	PROPN
ftr-362	2929	4	nor	nor	CCONJ
ftr-362	2929	5	any	any	DET
ftr-362	2929	6	reviewing	reviewing	NOUN
ftr-362	2929	7	court	court	NOUN
ftr-362	2929	8	has	have	VERB
ftr-362	2929	9	discretion	discretion	NOUN
ftr-362	2929	10	to	to	PART
ftr-362	2929	11	reduce	reduce	VERB
ftr-362	2929	12	,	,	PUNCT
ftr-362	2929	13	rather	rather	ADV
ftr-362	2929	14	than	than	ADP
ftr-362	2929	15	to	to	PART
ftr-362	2929	16	abate	abate	VERB
ftr-362	2929	17	for	for	ADP
ftr-362	2929	18	“	"	PUNCT
ftr-362	2929	19	reasonable	reasonable	ADJ
ftr-362	2929	20	cause	cause	NOUN
ftr-362	2929	21	,	,	PUNCT
ftr-362	2929	22	”	"	PUNCT
ftr-362	2929	23	a	a	DET
ftr-362	2929	24	§	§	PROPN
ftr-362	2929	25	6652(c)(1)(a	6652(c)(1)(a	NUM
ftr-362	2929	26	)	)	PUNCT
ftr-362	2929	27	penalty	penalty	NOUN
ftr-362	2929	28	for	for	ADP
ftr-362	2929	29	late	late	ADJ
ftr-362	2929	30	filing	filing	NOUN
ftr-362	2929	31	of	of	ADP
ftr-362	2929	32	an	an	DET
ftr-362	2929	33	informational	informational	ADJ
ftr-362	2929	34	return	return	NOUN
ftr-362	2929	35	.	.	PUNCT
ftr-362	2930	1	8	8	X
ftr-362	2930	2	.	.	X
ftr-362	2931	1	the	the	DET
ftr-362	2931	2	“	"	PUNCT
ftr-362	2931	3	turbotax	turbotax	NOUN
ftr-362	2931	4	got	get	VERB
ftr-362	2931	5	it	it	PRON
ftr-362	2931	6	wrong	wrong	ADJ
ftr-362	2931	7	for	for	ADP
ftr-362	2931	8	me	i	PRON
ftr-362	2931	9	just	just	ADV
ftr-362	2931	10	like	like	SCONJ
ftr-362	2931	11	wikipedia	wikipedia	PROPN
ftr-362	2931	12	says	say	VERB
ftr-362	2931	13	it	it	PRON
ftr-362	2931	14	did	do	VERB
ftr-362	2931	15	for	for	ADP
ftr-362	2931	16	timothy	timothy	PROPN
ftr-362	2931	17	geithner	geithner	PROPN
ftr-362	2931	18	”	"	PUNCT
ftr-362	2931	19	defense	defense	NOUN
ftr-362	2931	20	does	do	AUX
ftr-362	2931	21	n’t	not	PART
ftr-362	2931	22	cut	cut	VERB
ftr-362	2931	23	the	the	DET
ftr-362	2931	24	mustard	mustard	NOUN
ftr-362	2931	25	.	.	PUNCT
ftr-362	2932	1	lam	lam	PROPN
ftr-362	2932	2	v.	v.	PROPN
ftr-362	2932	3	commissioner	commissioner	PROPN
ftr-362	2932	4	,	,	PUNCT
ftr-362	2932	5	t.c	t.c	PROPN
ftr-362	2932	6	.	.	PROPN
ftr-362	2932	7	memo	memo	NOUN
ftr-362	2932	8	.	.	PUNCT
ftr-362	2933	1	2010	2010	NUM
ftr-362	2933	2	-	-	SYM
ftr-362	2933	3	82	82	NUM
ftr-362	2933	4	(	(	PUNCT
ftr-362	2933	5	4/19/10	4/19/10	NUM
ftr-362	2933	6	)	)	PUNCT
ftr-362	2933	7	.	.	PUNCT
ftr-362	2934	1	based	base	VERB
ftr-362	2934	2	on	on	ADP
ftr-362	2934	3	a	a	DET
ftr-362	2934	4	stipulation	stipulation	NOUN
ftr-362	2934	5	,	,	PUNCT
ftr-362	2934	6	the	the	DET
ftr-362	2934	7	tax	tax	NOUN
ftr-362	2934	8	court	court	NOUN
ftr-362	2934	9	(	(	PUNCT
ftr-362	2934	10	judge	judge	PROPN
ftr-362	2934	11	wherry	wherry	PROPN
ftr-362	2934	12	)	)	PUNCT
ftr-362	2934	13	upheld	uphold	VERB
ftr-362	2934	14	a	a	DET
ftr-362	2934	15	deficiency	deficiency	NOUN
ftr-362	2934	16	determined	determine	VERB
ftr-362	2934	17	by	by	ADP
ftr-362	2934	18	the	the	DET
ftr-362	2934	19	irs	irs	PROPN
ftr-362	2934	20	based	base	VERB
ftr-362	2934	21	on	on	ADP
ftr-362	2934	22	the	the	DET
ftr-362	2934	23	application	application	NOUN
ftr-362	2934	24	of	of	ADP
ftr-362	2934	25	§	§	PROPN
ftr-362	2934	26	280a	280a	NOUN
ftr-362	2934	27	to	to	ADP
ftr-362	2934	28	disallow	disallow	NOUN
ftr-362	2934	29	claimed	claim	VERB
ftr-362	2934	30	rental	rental	ADJ
ftr-362	2934	31	real	real	ADJ
ftr-362	2934	32	estate	estate	NOUN
ftr-362	2934	33	losses	loss	NOUN
ftr-362	2934	34	and	and	CCONJ
ftr-362	2934	35	recharacterization	recharacterization	NOUN
ftr-362	2934	36	of	of	ADP
ftr-362	2934	37	claimed	claim	VERB
ftr-362	2934	38	ordinary	ordinary	ADJ
ftr-362	2934	39	losses	loss	NOUN
ftr-362	2934	40	as	as	ADP
ftr-362	2934	41	capital	capital	NOUN
ftr-362	2934	42	losses	loss	NOUN
ftr-362	2934	43	.	.	PUNCT
ftr-362	2935	1	the	the	DET
ftr-362	2935	2	court	court	NOUN
ftr-362	2935	3	also	also	ADV
ftr-362	2935	4	upheld	uphold	VERB
ftr-362	2935	5	accuracy	accuracy	NOUN
ftr-362	2935	6	related	relate	VERB
ftr-362	2935	7	penalties	penalty	NOUN
ftr-362	2935	8	,	,	PUNCT
ftr-362	2935	9	finding	find	VERB
ftr-362	2935	10	that	that	SCONJ
ftr-362	2935	11	there	there	PRON
ftr-362	2935	12	was	be	VERB
ftr-362	2935	13	no	no	DET
ftr-362	2935	14	substantial	substantial	ADJ
ftr-362	2935	15	authority	authority	NOUN
ftr-362	2935	16	for	for	ADP
ftr-362	2935	17	the	the	DET
ftr-362	2935	18	taxpayer	taxpayer	NOUN
ftr-362	2935	19	’s	’s	PART
ftr-362	2935	20	positions	position	NOUN
ftr-362	2935	21	and	and	CCONJ
ftr-362	2935	22	that	that	SCONJ
ftr-362	2935	23	the	the	DET
ftr-362	2935	24	reasonable	reasonable	ADJ
ftr-362	2935	25	cause	cause	NOUN
ftr-362	2935	26	exception	exception	NOUN
ftr-362	2935	27	did	do	AUX
ftr-362	2935	28	not	not	PART
ftr-362	2935	29	apply	apply	VERB
ftr-362	2935	30	.	.	PUNCT
ftr-362	2936	1	the	the	DET
ftr-362	2936	2	taxpayers	taxpayer	NOUN
ftr-362	2936	3	argued	argue	VERB
ftr-362	2936	4	that	that	SCONJ
ftr-362	2936	5	they	they	PRON
ftr-362	2936	6	consistently	consistently	ADV
ftr-362	2936	7	filled	fill	VERB
ftr-362	2936	8	out	out	ADP
ftr-362	2936	9	their	their	PRON
ftr-362	2936	10	tax	tax	NOUN
ftr-362	2936	11	returns	return	NOUN
ftr-362	2936	12	using	use	VERB
ftr-362	2936	13	turbotax	turbotax	NOUN
ftr-362	2936	14	and	and	CCONJ
ftr-362	2936	15	that	that	SCONJ
ftr-362	2936	16	they	they	PRON
ftr-362	2936	17	confused	confuse	VERB
ftr-362	2936	18	capital	capital	NOUN
ftr-362	2936	19	gains	gain	NOUN
ftr-362	2936	20	and	and	CCONJ
ftr-362	2936	21	losses	loss	NOUN
ftr-362	2936	22	with	with	ADP
ftr-362	2936	23	ordinary	ordinary	ADJ
ftr-362	2936	24	income	income	NOUN
ftr-362	2936	25	and	and	CCONJ
ftr-362	2936	26	expenses	expense	NOUN
ftr-362	2936	27	.	.	PUNCT
ftr-362	2937	1	even	even	ADV
ftr-362	2937	2	though	though	SCONJ
ftr-362	2937	3	judge	judge	PROPN
ftr-362	2937	4	wherry	wherry	PROPN
ftr-362	2937	5	believed	believe	VERB
ftr-362	2937	6	that	that	SCONJ
ftr-362	2937	7	the	the	DET
ftr-362	2937	8	errors	error	NOUN
ftr-362	2937	9	were	be	AUX
ftr-362	2937	10	made	make	VERB
ftr-362	2937	11	in	in	ADP
ftr-362	2937	12	good	good	ADJ
ftr-362	2937	13	faith	faith	NOUN
ftr-362	2937	14	,	,	PUNCT
ftr-362	2937	15	he	he	PRON
ftr-362	2937	16	held	hold	VERB
ftr-362	2937	17	that	that	SCONJ
ftr-362	2937	18	they	they	PRON
ftr-362	2937	19	did	do	AUX
ftr-362	2937	20	not	not	PART
ftr-362	2937	21	behave	behave	VERB
ftr-362	2937	22	in	in	ADP
ftr-362	2937	23	a	a	DET
ftr-362	2937	24	manner	manner	NOUN
ftr-362	2937	25	consistent	consistent	ADJ
ftr-362	2937	26	with	with	ADP
ftr-362	2937	27	that	that	PRON
ftr-362	2937	28	of	of	ADP
ftr-362	2937	29	a	a	DET
ftr-362	2937	30	prudent	prudent	ADJ
ftr-362	2937	31	person	person	NOUN
ftr-362	2937	32	.	.	PUNCT
ftr-362	2938	1	they	they	PRON
ftr-362	2938	2	did	do	AUX
ftr-362	2938	3	not	not	PART
ftr-362	2938	4	consult	consult	VERB
ftr-362	2938	5	a	a	DET
ftr-362	2938	6	tax	tax	NOUN
ftr-362	2938	7	professional	professional	NOUN
ftr-362	2938	8	or	or	CCONJ
ftr-362	2938	9	visit	visit	VERB
ftr-362	2938	10	the	the	DET
ftr-362	2938	11	irs	irs	PROPN
ftr-362	2938	12	’s	’s	PART
ftr-362	2938	13	web	web	NOUN
ftr-362	2938	14	site	site	NOUN
ftr-362	2938	15	for	for	ADP
ftr-362	2938	16	instructions	instruction	NOUN
ftr-362	2938	17	on	on	ADP
ftr-362	2938	18	filing	file	VERB
ftr-362	2938	19	the	the	DET
ftr-362	2938	20	schedule	schedule	NOUN
ftr-362	2938	21	c.	c.	NOUN
ftr-362	2938	22	he	he	PRON
ftr-362	2938	23	did	do	AUX
ftr-362	2938	24	not	not	PART
ftr-362	2938	25	accept	accept	VERB
ftr-362	2938	26	their	their	PRON
ftr-362	2938	27	misuse	misuse	NOUN
ftr-362	2938	28	of	of	ADP
ftr-362	2938	29	turbotax	turbotax	NOUN
ftr-362	2938	30	,	,	PUNCT
ftr-362	2938	31	even	even	ADV
ftr-362	2938	32	if	if	SCONJ
ftr-362	2938	33	unintentional	unintentional	ADJ
ftr-362	2938	34	or	or	CCONJ
ftr-362	2938	35	accidental	accidental	ADJ
ftr-362	2938	36	,	,	PUNCT
ftr-362	2938	37	as	as	ADP
ftr-362	2938	38	a	a	DET
ftr-362	2938	39	defense	defense	NOUN
ftr-362	2938	40	to	to	ADP
ftr-362	2938	41	the	the	DET
ftr-362	2938	42	penalties	penalty	NOUN
ftr-362	2938	43	,	,	PUNCT
ftr-362	2938	44	because	because	SCONJ
ftr-362	2938	45	they	they	PRON
ftr-362	2938	46	did	do	AUX
ftr-362	2938	47	not	not	PART
ftr-362	2938	48	attempt	attempt	VERB
ftr-362	2938	49	to	to	PART
ftr-362	2938	50	show	show	VERB
ftr-362	2938	51	a	a	DET
ftr-362	2938	52	reasonable	reasonable	ADJ
ftr-362	2938	53	cause	cause	NOUN
ftr-362	2938	54	for	for	ADP
ftr-362	2938	55	their	their	PRON
ftr-362	2938	56	underpayment	underpayment	NOUN
ftr-362	2938	57	of	of	ADP
ftr-362	2938	58	taxes	taxis	NOUN
ftr-362	2938	59	.	.	PUNCT
ftr-362	2939	1	rather	rather	ADV
ftr-362	2939	2	,	,	PUNCT
ftr-362	2939	3	they	they	PRON
ftr-362	2939	4	analogized	analogize	VERB
ftr-362	2939	5	their	their	PRON
ftr-362	2939	6	situation	situation	NOUN
ftr-362	2939	7	to	to	ADP
ftr-362	2939	8	that	that	PRON
ftr-362	2939	9	of	of	ADP
ftr-362	2939	10	the	the	DET
ftr-362	2939	11	secretary	secretary	NOUN
ftr-362	2939	12	of	of	ADP
ftr-362	2939	13	the	the	DET
ftr-362	2939	14	treasury	treasury	PROPN
ftr-362	2939	15	,	,	PUNCT
ftr-362	2939	16	timothy	timothy	PROPN
ftr-362	2939	17	geithner	geithner	PROPN
ftr-362	2939	18	.	.	PUNCT
ftr-362	2940	1	citing	cite	VERB
ftr-362	2940	2	a	a	DET
ftr-362	2940	3	wikipedia	wikipedia	PROPN
ftr-362	2940	4	article	article	PROPN
ftr-362	2940	5	,	,	PUNCT
ftr-362	2940	6	ms	ms	PROPN
ftr-362	2940	7	.	.	PROPN
ftr-362	2940	8	lam	lam	PROPN
ftr-362	2940	9	essentially	essentially	ADV
ftr-362	2940	10	argues	argue	VERB
ftr-362	2940	11	that	that	SCONJ
ftr-362	2940	12	,	,	PUNCT
ftr-362	2940	13	like	like	ADP
ftr-362	2940	14	secretary	secretary	NOUN
ftr-362	2940	15	geithner	geithner	NOUN
ftr-362	2940	16	,	,	PUNCT
ftr-362	2940	17	she	she	PRON
ftr-362	2940	18	used	use	VERB
ftr-362	2940	19	turbotax	turbotax	NOUN
ftr-362	2940	20	,	,	PUNCT
ftr-362	2940	21	resulting	result	VERB
ftr-362	2940	22	in	in	ADP
ftr-362	2940	23	mistakes	mistake	NOUN
ftr-362	2940	24	on	on	ADP
ftr-362	2940	25	her	her	PRON
ftr-362	2940	26	taxes	taxis	NOUN
ftr-362	2940	27	.	.	PUNCT
ftr-362	2941	1	in	in	ADP
ftr-362	2941	2	short	short	ADJ
ftr-362	2941	3	,	,	PUNCT
ftr-362	2941	4	it	it	PRON
ftr-362	2941	5	was	be	AUX
ftr-362	2941	6	not	not	PART
ftr-362	2941	7	a	a	DET
ftr-362	2941	8	flaw	flaw	NOUN
ftr-362	2941	9	in	in	ADP
ftr-362	2941	10	the	the	DET
ftr-362	2941	11	turbotax	turbotax	NOUN
ftr-362	2941	12	software	software	NOUN
ftr-362	2941	13	which	which	PRON
ftr-362	2941	14	caused	cause	VERB
ftr-362	2941	15	petitioners	petitioner	NOUN
ftr-362	2941	16	’	'	PUNCT
ftr-362	2941	17	tax	tax	NOUN
ftr-362	2941	18	deficiencies	deficiency	NOUN
ftr-362	2941	19	.	.	PUNCT
ftr-362	2942	1	“	"	PUNCT
ftr-362	2942	2	tax	tax	NOUN
ftr-362	2942	3	preparation	preparation	NOUN
ftr-362	2942	4	software	software	NOUN
ftr-362	2942	5	is	be	AUX
ftr-362	2942	6	only	only	ADV
ftr-362	2942	7	as	as	ADV
ftr-362	2942	8	good	good	ADJ
ftr-362	2942	9	as	as	SCONJ
ftr-362	2942	10	the	the	DET
ftr-362	2942	11	information	information	NOUN
ftr-362	2942	12	one	one	NUM
ftr-362	2942	13	inputs	input	NOUN
ftr-362	2942	14	into	into	ADP
ftr-362	2942	15	it	it	PRON
ftr-362	2942	16	.	.	PUNCT
ftr-362	2942	17	”	"	PUNCT
ftr-362	2943	1	[	[	X
ftr-362	2943	2	citation	citation	NOUN
ftr-362	2943	3	omitted	omit	VERB
ftr-362	2943	4	]	]	PUNCT
ftr-362	2943	5	.	.	PUNCT
ftr-362	2944	1	because	because	SCONJ
ftr-362	2944	2	petitioners	petitioner	NOUN
ftr-362	2944	3	have	have	AUX
ftr-362	2944	4	not	not	PART
ftr-362	2944	5	“	"	PUNCT
ftr-362	2944	6	shown	show	VERB
ftr-362	2944	7	that	that	SCONJ
ftr-362	2944	8	any	any	PRON
ftr-362	2944	9	of	of	ADP
ftr-362	2944	10	the	the	DET
ftr-362	2944	11	conceded	concede	VERB
ftr-362	2944	12	issues	issue	NOUN
ftr-362	2944	13	were	be	AUX
ftr-362	2944	14	anything	anything	PRON
ftr-362	2944	15	but	but	SCONJ
ftr-362	2944	16	the	the	DET
ftr-362	2944	17	result	result	NOUN
ftr-362	2944	18	of	of	ADP
ftr-362	2944	19	[	[	X
ftr-362	2944	20	their	their	PRON
ftr-362	2944	21	]	]	PUNCT
ftr-362	2944	22	own	own	ADJ
ftr-362	2944	23	negligence	negligence	NOUN
ftr-362	2944	24	or	or	CCONJ
ftr-362	2944	25	disregard	disregard	NOUN
ftr-362	2944	26	of	of	ADP
ftr-362	2944	27	regulations	regulation	NOUN
ftr-362	2944	28	,	,	PUNCT
ftr-362	2944	29	”	"	PUNCT
ftr-362	2944	30	they	they	PRON
ftr-362	2944	31	are	be	AUX
ftr-362	2944	32	liable	liable	ADJ
ftr-362	2944	33	for	for	ADP
ftr-362	2944	34	the	the	DET
ftr-362	2944	35	section	section	NOUN
ftr-362	2944	36	6662(a	6662(a	NOUN
ftr-362	2944	37	)	)	PUNCT
ftr-362	2944	38	penalties	penalty	NOUN
ftr-362	2944	39	.	.	PUNCT
ftr-362	2945	1	a.	a.	NOUN
ftr-362	2945	2	another	another	DET
ftr-362	2945	3	case	case	NOUN
ftr-362	2945	4	on	on	ADP
ftr-362	2945	5	turbotax	turbotax	NOUN
ftr-362	2945	6	.	.	PUNCT
ftr-362	2946	1	the	the	DET
ftr-362	2946	2	case	case	NOUN
ftr-362	2946	3	does	do	AUX
ftr-362	2946	4	not	not	PART
ftr-362	2946	5	reflect	reflect	VERB
ftr-362	2946	6	whether	whether	SCONJ
ftr-362	2946	7	the	the	DET
ftr-362	2946	8	irs	irs	PROPN
ftr-362	2946	9	was	be	AUX
ftr-362	2946	10	ashamed	ashamed	ADJ
ftr-362	2946	11	,	,	PUNCT
ftr-362	2946	12	but	but	CCONJ
ftr-362	2946	13	it	it	PRON
ftr-362	2946	14	was	be	AUX
ftr-362	2946	15	undeterred	undeterred	ADJ
ftr-362	2946	16	in	in	ADP
ftr-362	2946	17	seeking	seek	VERB
ftr-362	2946	18	penalties	penalty	NOUN
ftr-362	2946	19	for	for	ADP
ftr-362	2946	20	conduct	conduct	NOUN
ftr-362	2946	21	unpenalized	unpenalize	VERB
ftr-362	2946	22	with	with	ADP
ftr-362	2946	23	respect	respect	NOUN
ftr-362	2946	24	to	to	ADP
ftr-362	2946	25	the	the	DET
ftr-362	2946	26	secretary	secretary	PROPN
ftr-362	2946	27	of	of	ADP
ftr-362	2946	28	treasury	treasury	PROPN
ftr-362	2946	29	.	.	PUNCT
ftr-362	2947	1	parker	parker	PROPN
ftr-362	2947	2	v.	v.	PROPN
ftr-362	2947	3	commissioner	commissioner	PROPN
ftr-362	2947	4	,	,	PUNCT
ftr-362	2947	5	t.c	t.c	PROPN
ftr-362	2947	6	.	.	PROPN
ftr-362	2947	7	summ	summ	PROPN
ftr-362	2947	8	.	.	PUNCT
ftr-362	2948	1	op	op	NOUN
ftr-362	2948	2	.	.	PUNCT
ftr-362	2949	1	2010	2010	NUM
ftr-362	2949	2	-	-	SYM
ftr-362	2949	3	78	78	NUM
ftr-362	2949	4	(	(	PUNCT
ftr-362	2949	5	6/21/10	6/21/10	NUM
ftr-362	2949	6	)	)	PUNCT
ftr-362	2949	7	.	.	PUNCT
ftr-362	2950	1	the	the	DET
ftr-362	2950	2	tax	tax	NOUN
ftr-362	2950	3	court	court	NOUN
ftr-362	2950	4	(	(	PUNCT
ftr-362	2950	5	judge	judge	NOUN
ftr-362	2950	6	chiechi	chiechi	PROPN
ftr-362	2950	7	)	)	PUNCT
ftr-362	2950	8	held	hold	VERB
ftr-362	2950	9	that	that	SCONJ
ftr-362	2950	10	the	the	DET
ftr-362	2950	11	taxpayer	taxpayer	NOUN
ftr-362	2950	12	’s	’s	PART
ftr-362	2950	13	compensation	compensation	NOUN
ftr-362	2950	14	from	from	ADP
ftr-362	2950	15	the	the	DET
ftr-362	2950	16	international	international	ADJ
ftr-362	2950	17	monetary	monetary	ADJ
ftr-362	2950	18	fund	fund	NOUN
ftr-362	2950	19	was	be	AUX
ftr-362	2950	20	subject	subject	ADJ
ftr-362	2950	21	to	to	ADP
ftr-362	2950	22	self	self	NOUN
ftr-362	2950	23	-	-	PUNCT
ftr-362	2950	24	employment	employment	NOUN
ftr-362	2950	25	taxes	taxis	NOUN
ftr-362	2950	26	.	.	PUNCT
ftr-362	2951	1	accuracy	accuracy	NOUN
ftr-362	2951	2	-	-	PUNCT
ftr-362	2951	3	related	relate	VERB
ftr-362	2951	4	penalties	penalty	NOUN
ftr-362	2951	5	were	be	AUX
ftr-362	2951	6	imposed	impose	VERB
ftr-362	2951	7	despite	despite	SCONJ
ftr-362	2951	8	taxpayer	taxpayer	NOUN
ftr-362	2951	9	’s	’s	PART
ftr-362	2951	10	argument	argument	NOUN
ftr-362	2951	11	that	that	SCONJ
ftr-362	2951	12	he	he	PRON
ftr-362	2951	13	relied	rely	VERB
ftr-362	2951	14	on	on	ADP
ftr-362	2951	15	his	his	PRON
ftr-362	2951	16	tax	tax	NOUN
ftr-362	2951	17	return	return	NOUN
ftr-362	2951	18	preparation	preparation	NOUN
ftr-362	2951	19	software	software	NOUN
ftr-362	2951	20	.	.	PUNCT
ftr-362	2952	1	710	710	NUM
ftr-362	2952	2	florida	florida	PROPN
ftr-362	2952	3	tax	tax	NOUN
ftr-362	2952	4	review	review	NOUN
ftr-362	2952	5	[	[	X
ftr-362	2952	6	vol	vol	NOUN
ftr-362	2952	7	.	.	PUNCT
ftr-362	2952	8	10:9	10:9	NUM
ftr-362	2952	9	b.	b.	NOUN
ftr-362	2952	10	ouch	ouch	NOUN
ftr-362	2952	11	!	!	PUNCT
ftr-362	2953	1	the	the	DET
ftr-362	2953	2	tax	tax	NOUN
ftr-362	2953	3	court	court	NOUN
ftr-362	2953	4	again	again	ADV
ftr-362	2953	5	rejected	reject	VERB
ftr-362	2953	6	taxpayers	taxpayer	NOUN
ftr-362	2953	7	’	'	PUNCT
ftr-362	2953	8	use	use	NOUN
ftr-362	2953	9	of	of	ADP
ftr-362	2953	10	the	the	DET
ftr-362	2953	11	“	"	PUNCT
ftr-362	2953	12	geithner	geithner	NOUN
ftr-362	2953	13	defense	defense	NOUN
ftr-362	2953	14	”	"	PUNCT
ftr-362	2953	15	and	and	CCONJ
ftr-362	2953	16	held	hold	VERB
ftr-362	2953	17	that	that	SCONJ
ftr-362	2953	18	blaming	blame	VERB
ftr-362	2953	19	h&r	h&r	PROPN
ftr-362	2953	20	block	block	NOUN
ftr-362	2953	21	tax	tax	NOUN
ftr-362	2953	22	preparation	preparation	NOUN
ftr-362	2953	23	software	software	NOUN
ftr-362	2953	24	for	for	ADP
ftr-362	2953	25	errors	error	NOUN
ftr-362	2953	26	on	on	ADP
ftr-362	2953	27	their	their	PRON
ftr-362	2953	28	return	return	NOUN
ftr-362	2953	29	did	do	AUX
ftr-362	2953	30	not	not	PART
ftr-362	2953	31	excuse	excuse	VERB
ftr-362	2953	32	them	they	PRON
ftr-362	2953	33	from	from	ADP
ftr-362	2953	34	penalties	penalty	NOUN
ftr-362	2953	35	.	.	PUNCT
ftr-362	2954	1	au	au	PROPN
ftr-362	2954	2	v.	v.	PROPN
ftr-362	2954	3	commissioner	commissioner	PROPN
ftr-362	2954	4	,	,	PUNCT
ftr-362	2954	5	t.c	t.c	PROPN
ftr-362	2954	6	.	.	PROPN
ftr-362	2954	7	memo	memo	NOUN
ftr-362	2954	8	.	.	PUNCT
ftr-362	2955	1	2010	2010	NUM
ftr-362	2955	2	-	-	SYM
ftr-362	2955	3	247	247	NUM
ftr-362	2955	4	(	(	PUNCT
ftr-362	2955	5	11/10/10	11/10/10	NUM
ftr-362	2955	6	)	)	PUNCT
ftr-362	2955	7	.	.	PUNCT
ftr-362	2956	1	in	in	ADP
ftr-362	2956	2	this	this	DET
ftr-362	2956	3	pro	pro	PROPN
ftr-362	2956	4	se	se	PROPN
ftr-362	2956	5	case	case	NOUN
ftr-362	2956	6	,	,	PUNCT
ftr-362	2956	7	the	the	DET
ftr-362	2956	8	court	court	NOUN
ftr-362	2956	9	(	(	PUNCT
ftr-362	2956	10	judge	judge	PROPN
ftr-362	2956	11	cohen	cohen	PROPN
ftr-362	2956	12	)	)	PUNCT
ftr-362	2956	13	upheld	uphold	VERB
ftr-362	2956	14	the	the	DET
ftr-362	2956	15	imposition	imposition	NOUN
ftr-362	2956	16	of	of	ADP
ftr-362	2956	17	the	the	DET
ftr-362	2956	18	accuracy	accuracy	NOUN
ftr-362	2956	19	related	relate	VERB
ftr-362	2956	20	penalty	penalty	NOUN
ftr-362	2956	21	on	on	ADP
ftr-362	2956	22	taxpayers	taxpayer	NOUN
ftr-362	2956	23	who	who	PRON
ftr-362	2956	24	deducted	deduct	VERB
ftr-362	2956	25	gambling	gambling	NOUN
ftr-362	2956	26	losses	loss	NOUN
ftr-362	2956	27	in	in	ADP
ftr-362	2956	28	the	the	DET
ftr-362	2956	29	absence	absence	NOUN
ftr-362	2956	30	of	of	ADP
ftr-362	2956	31	any	any	DET
ftr-362	2956	32	gambling	gambling	NOUN
ftr-362	2956	33	winnings	winning	NOUN
ftr-362	2956	34	,	,	PUNCT
ftr-362	2956	35	stating	state	VERB
ftr-362	2956	36	:	:	PUNCT
ftr-362	2956	37	petitioners	petitioner	NOUN
ftr-362	2956	38	contend	contend	VERB
ftr-362	2956	39	that	that	SCONJ
ftr-362	2956	40	they	they	PRON
ftr-362	2956	41	followed	follow	VERB
ftr-362	2956	42	the	the	DET
ftr-362	2956	43	instructions	instruction	NOUN
ftr-362	2956	44	on	on	ADP
ftr-362	2956	45	the	the	DET
ftr-362	2956	46	[	[	X
ftr-362	2956	47	h&r	h&r	PROPN
ftr-362	2956	48	block	block	NOUN
ftr-362	2956	49	tax	tax	NOUN
ftr-362	2956	50	cut	cut	NOUN
ftr-362	2956	51	]	]	PUNCT
ftr-362	2956	52	tax	tax	NOUN
ftr-362	2956	53	preparation	preparation	NOUN
ftr-362	2956	54	software	software	NOUN
ftr-362	2956	55	that	that	PRON
ftr-362	2956	56	they	they	PRON
ftr-362	2956	57	used	use	VERB
ftr-362	2956	58	in	in	ADP
ftr-362	2956	59	preparing	prepare	VERB
ftr-362	2956	60	their	their	PRON
ftr-362	2956	61	2006	2006	NUM
ftr-362	2956	62	tax	tax	NOUN
ftr-362	2956	63	return	return	NOUN
ftr-362	2956	64	,	,	PUNCT
ftr-362	2956	65	asserting	assert	VERB
ftr-362	2956	66	that	that	SCONJ
ftr-362	2956	67	the	the	DET
ftr-362	2956	68	software	software	NOUN
ftr-362	2956	69	was	be	AUX
ftr-362	2956	70	“	"	PUNCT
ftr-362	2956	71	approved	approve	VERB
ftr-362	2956	72	by	by	ADP
ftr-362	2956	73	the	the	DET
ftr-362	2956	74	irs	irs	PROPN
ftr-362	2956	75	.	.	PUNCT
ftr-362	2956	76	”	"	PUNCT
ftr-362	2957	1	they	they	PRON
ftr-362	2957	2	indicate	indicate	VERB
ftr-362	2957	3	that	that	SCONJ
ftr-362	2957	4	they	they	PRON
ftr-362	2957	5	were	be	AUX
ftr-362	2957	6	unaware	unaware	ADJ
ftr-362	2957	7	of	of	ADP
ftr-362	2957	8	the	the	DET
ftr-362	2957	9	provisions	provision	NOUN
ftr-362	2957	10	of	of	ADP
ftr-362	2957	11	the	the	DET
ftr-362	2957	12	code	code	NOUN
ftr-362	2957	13	and	and	CCONJ
ftr-362	2957	14	that	that	SCONJ
ftr-362	2957	15	they	they	PRON
ftr-362	2957	16	did	do	AUX
ftr-362	2957	17	not	not	PART
ftr-362	2957	18	consult	consult	VERB
ftr-362	2957	19	any	any	DET
ftr-362	2957	20	internal	internal	ADJ
ftr-362	2957	21	revenue	revenue	NOUN
ftr-362	2957	22	service	service	NOUN
ftr-362	2957	23	(	(	PUNCT
ftr-362	2957	24	irs	irs	PROPN
ftr-362	2957	25	)	)	PUNCT
ftr-362	2957	26	publications	publication	NOUN
ftr-362	2957	27	or	or	CCONJ
ftr-362	2957	28	professional	professional	ADJ
ftr-362	2957	29	tax	tax	NOUN
ftr-362	2957	30	advisers	adviser	NOUN
ftr-362	2957	31	before	before	ADP
ftr-362	2957	32	claiming	claim	VERB
ftr-362	2957	33	deductions	deduction	NOUN
ftr-362	2957	34	equaling	equal	VERB
ftr-362	2957	35	almost	almost	ADV
ftr-362	2957	36	half	half	NOUN
ftr-362	2957	37	of	of	ADP
ftr-362	2957	38	their	their	PRON
ftr-362	2957	39	reported	report	VERB
ftr-362	2957	40	income	income	NOUN
ftr-362	2957	41	in	in	ADP
ftr-362	2957	42	2006	2006	NUM
ftr-362	2957	43	.	.	PUNCT
ftr-362	2958	1	the	the	DET
ftr-362	2958	2	software	software	NOUN
ftr-362	2958	3	instructions	instruction	NOUN
ftr-362	2958	4	are	be	AUX
ftr-362	2958	5	not	not	PART
ftr-362	2958	6	in	in	ADP
ftr-362	2958	7	the	the	DET
ftr-362	2958	8	record	record	NOUN
ftr-362	2958	9	,	,	PUNCT
ftr-362	2958	10	so	so	SCONJ
ftr-362	2958	11	we	we	PRON
ftr-362	2958	12	can	can	AUX
ftr-362	2958	13	not	not	PART
ftr-362	2958	14	determine	determine	VERB
ftr-362	2958	15	how	how	SCONJ
ftr-362	2958	16	the	the	DET
ftr-362	2958	17	error	error	NOUN
ftr-362	2958	18	occurred	occur	VERB
ftr-362	2958	19	.	.	PUNCT
ftr-362	2959	1	we	we	PRON
ftr-362	2959	2	doubt	doubt	VERB
ftr-362	2959	3	that	that	SCONJ
ftr-362	2959	4	the	the	DET
ftr-362	2959	5	instructions	instruction	NOUN
ftr-362	2959	6	,	,	PUNCT
ftr-362	2959	7	if	if	SCONJ
ftr-362	2959	8	correctly	correctly	ADV
ftr-362	2959	9	followed	follow	VERB
ftr-362	2959	10	,	,	PUNCT
ftr-362	2959	11	permitted	permit	VERB
ftr-362	2959	12	a	a	DET
ftr-362	2959	13	result	result	NOUN
ftr-362	2959	14	contrary	contrary	ADJ
ftr-362	2959	15	to	to	ADP
ftr-362	2959	16	the	the	DET
ftr-362	2959	17	express	express	ADJ
ftr-362	2959	18	language	language	NOUN
ftr-362	2959	19	of	of	ADP
ftr-362	2959	20	the	the	DET
ftr-362	2959	21	code	code	NOUN
ftr-362	2959	22	.	.	PUNCT
ftr-362	2960	1	petitioners	petitioner	NOUN
ftr-362	2960	2	may	may	AUX
ftr-362	2960	3	have	have	AUX
ftr-362	2960	4	acted	act	VERB
ftr-362	2960	5	in	in	ADP
ftr-362	2960	6	good	good	ADJ
ftr-362	2960	7	faith	faith	NOUN
ftr-362	2960	8	but	but	CCONJ
ftr-362	2960	9	made	make	VERB
ftr-362	2960	10	a	a	DET
ftr-362	2960	11	mistake	mistake	NOUN
ftr-362	2960	12	.	.	PUNCT
ftr-362	2961	1	in	in	ADP
ftr-362	2961	2	the	the	DET
ftr-362	2961	3	absence	absence	NOUN
ftr-362	2961	4	of	of	ADP
ftr-362	2961	5	evidence	evidence	NOUN
ftr-362	2961	6	of	of	ADP
ftr-362	2961	7	a	a	DET
ftr-362	2961	8	mistake	mistake	NOUN
ftr-362	2961	9	in	in	ADP
ftr-362	2961	10	the	the	DET
ftr-362	2961	11	instructions	instruction	NOUN
ftr-362	2961	12	or	or	CCONJ
ftr-362	2961	13	a	a	DET
ftr-362	2961	14	more	more	ADV
ftr-362	2961	15	thorough	thorough	ADJ
ftr-362	2961	16	effort	effort	NOUN
ftr-362	2961	17	by	by	ADP
ftr-362	2961	18	petitioners	petitioner	NOUN
ftr-362	2961	19	to	to	PART
ftr-362	2961	20	determine	determine	VERB
ftr-362	2961	21	their	their	PRON
ftr-362	2961	22	correct	correct	ADJ
ftr-362	2961	23	tax	tax	NOUN
ftr-362	2961	24	liability	liability	NOUN
ftr-362	2961	25	,	,	PUNCT
ftr-362	2961	26	we	we	PRON
ftr-362	2961	27	can	can	AUX
ftr-362	2961	28	not	not	PART
ftr-362	2961	29	conclude	conclude	VERB
ftr-362	2961	30	that	that	SCONJ
ftr-362	2961	31	they	they	PRON
ftr-362	2961	32	have	have	AUX
ftr-362	2961	33	shown	show	VERB
ftr-362	2961	34	reasonable	reasonable	ADJ
ftr-362	2961	35	cause	cause	NOUN
ftr-362	2961	36	for	for	ADP
ftr-362	2961	37	the	the	DET
ftr-362	2961	38	underpayment	underpayment	NOUN
ftr-362	2961	39	of	of	ADP
ftr-362	2961	40	tax	tax	NOUN
ftr-362	2961	41	on	on	ADP
ftr-362	2961	42	their	their	PRON
ftr-362	2961	43	2006	2006	NUM
ftr-362	2961	44	return	return	NOUN
ftr-362	2961	45	.	.	PUNCT
ftr-362	2962	1	9	9	X
ftr-362	2962	2	.	.	X
ftr-362	2962	3	t.d	t.d	PROPN
ftr-362	2962	4	.	.	PROPN
ftr-362	2962	5	9488	9488	NUM
ftr-362	2962	6	,	,	PUNCT
ftr-362	2962	7	interest	interest	NOUN
ftr-362	2962	8	and	and	CCONJ
ftr-362	2962	9	penalty	penalty	NOUN
ftr-362	2962	10	suspension	suspension	NOUN
ftr-362	2962	11	provisions	provision	NOUN
ftr-362	2962	12	under	under	ADP
ftr-362	2962	13	section	section	NOUN
ftr-362	2962	14	6404(g	6404(g	PROPN
ftr-362	2962	15	)	)	PUNCT
ftr-362	2962	16	of	of	ADP
ftr-362	2962	17	the	the	DET
ftr-362	2962	18	internal	internal	ADJ
ftr-362	2962	19	revenue	revenue	NOUN
ftr-362	2962	20	code	code	NOUN
ftr-362	2962	21	,	,	PUNCT
ftr-362	2962	22	75	75	NUM
ftr-362	2962	23	f.r	f.r	NOUN
ftr-362	2962	24	.	.	NOUN
ftr-362	2962	25	33992	33992	NUM
ftr-362	2962	26	(	(	PUNCT
ftr-362	2962	27	6/16/10	6/16/10	NUM
ftr-362	2962	28	)	)	PUNCT
ftr-362	2962	29	.	.	PUNCT
ftr-362	2963	1	final	final	ADJ
ftr-362	2963	2	reg	reg	NOUN
ftr-362	2963	3	.	.	PUNCT
ftr-362	2964	1	§	§	PROPN
ftr-362	2964	2	1.6404	1.6404	NUM
ftr-362	2964	3	-	-	SYM
ftr-362	2964	4	4(b)(5	4(b)(5	NUM
ftr-362	2964	5	)	)	PUNCT
ftr-362	2964	6	,	,	PUNCT
ftr-362	2964	7	replacing	replace	VERB
ftr-362	2964	8	temp	temp	NOUN
ftr-362	2964	9	.	.	PUNCT
ftr-362	2965	1	reg	reg	NOUN
ftr-362	2965	2	.	.	PUNCT
ftr-362	2966	1	§	§	PROPN
ftr-362	2966	2	1.6404	1.6404	NUM
ftr-362	2966	3	-	-	SYM
ftr-362	2966	4	4t(b)(5	4t(b)(5	NUM
ftr-362	2966	5	)	)	PUNCT
ftr-362	2966	6	,	,	PUNCT
ftr-362	2966	7	provides	provide	VERB
ftr-362	2966	8	guidance	guidance	NOUN
ftr-362	2966	9	regarding	regard	VERB
ftr-362	2966	10	the	the	DET
ftr-362	2966	11	exception	exception	NOUN
ftr-362	2966	12	for	for	ADP
ftr-362	2966	13	any	any	DET
ftr-362	2966	14	listed	list	VERB
ftr-362	2966	15	transaction	transaction	NOUN
ftr-362	2966	16	as	as	SCONJ
ftr-362	2966	17	defined	define	VERB
ftr-362	2966	18	in	in	ADP
ftr-362	2966	19	§	§	PROPN
ftr-362	2966	20	6707a(c	6707a(c	NOUN
ftr-362	2966	21	)	)	PUNCT
ftr-362	2966	22	or	or	CCONJ
ftr-362	2966	23	any	any	DET
ftr-362	2966	24	undisclosed	undisclosed	ADJ
ftr-362	2966	25	reportable	reportable	ADJ
ftr-362	2966	26	transaction	transaction	NOUN
ftr-362	2966	27	from	from	ADP
ftr-362	2966	28	the	the	DET
ftr-362	2966	29	general	general	ADJ
ftr-362	2966	30	rule	rule	NOUN
ftr-362	2966	31	of	of	ADP
ftr-362	2966	32	suspension	suspension	NOUN
ftr-362	2966	33	of	of	ADP
ftr-362	2966	34	any	any	DET
ftr-362	2966	35	interest	interest	NOUN
ftr-362	2966	36	under	under	ADP
ftr-362	2966	37	§	§	PROPN
ftr-362	2966	38	6404(g)(1	6404(g)(1	NOUN
ftr-362	2966	39	)	)	PUNCT
ftr-362	2966	40	if	if	SCONJ
ftr-362	2966	41	the	the	DET
ftr-362	2966	42	irs	irs	PROPN
ftr-362	2966	43	does	do	AUX
ftr-362	2966	44	not	not	PART
ftr-362	2966	45	contact	contact	VERB
ftr-362	2966	46	the	the	DET
ftr-362	2966	47	taxpayer	taxpayer	NOUN
ftr-362	2966	48	regarding	regard	VERB
ftr-362	2966	49	adjustments	adjustment	NOUN
ftr-362	2966	50	within	within	ADP
ftr-362	2966	51	the	the	DET
ftr-362	2966	52	requisite	requisite	ADJ
ftr-362	2966	53	period	period	NOUN
ftr-362	2966	54	of	of	ADP
ftr-362	2966	55	time	time	NOUN
ftr-362	2966	56	,	,	PUNCT
ftr-362	2966	57	generally	generally	ADV
ftr-362	2966	58	36	36	NUM
ftr-362	2966	59	months	month	NOUN
ftr-362	2966	60	after	after	ADP
ftr-362	2966	61	the	the	DET
ftr-362	2966	62	later	later	NOUN
ftr-362	2966	63	of	of	ADP
ftr-362	2966	64	the	the	DET
ftr-362	2966	65	due	due	ADJ
ftr-362	2966	66	date	date	NOUN
ftr-362	2966	67	or	or	CCONJ
ftr-362	2966	68	the	the	DET
ftr-362	2966	69	return	return	NOUN
ftr-362	2966	70	filing	filing	NOUN
ftr-362	2966	71	date	date	NOUN
ftr-362	2966	72	.	.	PUNCT
ftr-362	2967	1	10	10	NUM
ftr-362	2967	2	.	.	PUNCT
ftr-362	2968	1	he	he	PRON
ftr-362	2968	2	might	might	AUX
ftr-362	2968	3	have	have	AUX
ftr-362	2968	4	played	play	VERB
ftr-362	2968	5	a	a	DET
ftr-362	2968	6	dc	dc	PROPN
ftr-362	2968	7	cop	cop	NOUN
ftr-362	2968	8	in	in	ADP
ftr-362	2968	9	“	"	PUNCT
ftr-362	2968	10	murder	murder	NOUN
ftr-362	2968	11	at	at	ADP
ftr-362	2968	12	1600	1600	NUM
ftr-362	2968	13	,	,	PUNCT
ftr-362	2968	14	”	"	PUNCT
ftr-362	2968	15	but	but	CCONJ
ftr-362	2968	16	now	now	ADV
ftr-362	2968	17	he	he	PRON
ftr-362	2968	18	’ll	’ll	AUX
ftr-362	2968	19	be	be	AUX
ftr-362	2968	20	a	a	DET
ftr-362	2968	21	convict	convict	NOUN
ftr-362	2968	22	for	for	ADP
ftr-362	2968	23	real	real	ADJ
ftr-362	2968	24	at	at	ADP
ftr-362	2968	25	an	an	DET
ftr-362	2968	26	fci	fci	ADJ
ftr-362	2968	27	thanks	thank	NOUN
ftr-362	2968	28	to	to	ADP
ftr-362	2968	29	1111	1111	NUM
ftr-362	2968	30	constitution	constitution	PROPN
ftr-362	2968	31	ave	ave	PROPN
ftr-362	2968	32	.	.	PROPN
ftr-362	2969	1	united	united	PROPN
ftr-362	2969	2	states	states	PROPN
ftr-362	2969	3	v.	v.	ADP
ftr-362	2969	4	snipes	snipe	NOUN
ftr-362	2969	5	,	,	PUNCT
ftr-362	2969	6	106	106	NUM
ftr-362	2969	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	2969	8	2010	2010	NUM
ftr-362	2969	9	-	-	SYM
ftr-362	2969	10	5256	5256	NUM
ftr-362	2969	11	(	(	PUNCT
ftr-362	2969	12	11th	11th	ADJ
ftr-362	2969	13	cir	cir	NOUN
ftr-362	2969	14	.	.	PUNCT
ftr-362	2970	1	7/16/10	7/16/10	NUM
ftr-362	2970	2	)	)	PUNCT
ftr-362	2970	3	.	.	PUNCT
ftr-362	2971	1	snipes	snipe	NOUN
ftr-362	2971	2	earned	earn	VERB
ftr-362	2971	3	more	more	ADJ
ftr-362	2971	4	than	than	ADP
ftr-362	2971	5	$	$	SYM
ftr-362	2971	6	27	27	NUM
ftr-362	2971	7	million	million	NUM
ftr-362	2971	8	dollars	dollar	NOUN
ftr-362	2971	9	in	in	ADP
ftr-362	2971	10	gross	gross	ADJ
ftr-362	2971	11	income	income	NOUN
ftr-362	2971	12	from	from	ADP
ftr-362	2971	13	1999	1999	NUM
ftr-362	2971	14	to	to	ADP
ftr-362	2971	15	2004	2004	NUM
ftr-362	2971	16	,	,	PUNCT
ftr-362	2971	17	but	but	CCONJ
ftr-362	2971	18	he	he	PRON
ftr-362	2971	19	did	do	AUX
ftr-362	2971	20	not	not	PART
ftr-362	2971	21	file	file	VERB
ftr-362	2971	22	individual	individual	ADJ
ftr-362	2971	23	federal	federal	ADJ
ftr-362	2971	24	income	income	NOUN
ftr-362	2971	25	tax	tax	NOUN
ftr-362	2971	26	returns	return	NOUN
ftr-362	2971	27	for	for	ADP
ftr-362	2971	28	any	any	PRON
ftr-362	2971	29	of	of	ADP
ftr-362	2971	30	those	those	DET
ftr-362	2971	31	years	year	NOUN
ftr-362	2971	32	.	.	PUNCT
ftr-362	2972	1	snipes	snipe	NOUN
ftr-362	2972	2	was	be	AUX
ftr-362	2972	3	involved	involve	VERB
ftr-362	2972	4	with	with	ADP
ftr-362	2972	5	co	co	NOUN
ftr-362	2972	6	-	-	NOUN
ftr-362	2972	7	defendant	defendant	NOUN
ftr-362	2972	8	eddie	eddie	PROPN
ftr-362	2972	9	ray	ray	PROPN
ftr-362	2972	10	kahn	kahn	PROPN
ftr-362	2972	11	’s	’s	PART
ftr-362	2972	12	organization	organization	PROPN
ftr-362	2972	13	,	,	PUNCT
ftr-362	2972	14	american	american	ADJ
ftr-362	2972	15	rights	right	NOUN
ftr-362	2972	16	litigators	litigator	NOUN
ftr-362	2972	17	(	(	PUNCT
ftr-362	2972	18	arl	arl	PROPN
ftr-362	2972	19	)	)	PUNCT
ftr-362	2972	20	,	,	PUNCT
ftr-362	2972	21	which	which	PRON
ftr-362	2972	22	purported	purport	VERB
ftr-362	2972	23	to	to	ADP
ftr-362	2972	24	2011	2011	NUM
ftr-362	2972	25	]	]	PUNCT
ftr-362	2972	26	recent	recent	ADJ
ftr-362	2972	27	developments	development	NOUN
ftr-362	2972	28	in	in	ADP
ftr-362	2972	29	federal	federal	ADJ
ftr-362	2972	30	income	income	NOUN
ftr-362	2972	31	taxation	taxation	NOUN
ftr-362	2972	32	711	711	NUM
ftr-362	2972	33	assist	assist	VERB
ftr-362	2972	34	customers	customer	NOUN
ftr-362	2972	35	in	in	ADP
ftr-362	2972	36	resisting	resist	VERB
ftr-362	2972	37	the	the	DET
ftr-362	2972	38	irs	irs	PROPN
ftr-362	2972	39	.	.	PUNCT
ftr-362	2973	1	arl	arl	PROPN
ftr-362	2973	2	employees	employee	NOUN
ftr-362	2973	3	,	,	PUNCT
ftr-362	2973	4	including	include	VERB
ftr-362	2973	5	codefendant	codefendant	ADJ
ftr-362	2973	6	douglas	douglas	PROPN
ftr-362	2973	7	rosile	rosile	PROPN
ftr-362	2973	8	,	,	PUNCT
ftr-362	2973	9	and	and	CCONJ
ftr-362	2973	10	arl	arl	PROPN
ftr-362	2973	11	members	member	NOUN
ftr-362	2973	12	,	,	PUNCT
ftr-362	2973	13	including	include	VERB
ftr-362	2973	14	snipes	snipe	NOUN
ftr-362	2973	15	,	,	PUNCT
ftr-362	2973	16	sent	send	VERB
ftr-362	2973	17	voluminous	voluminous	ADJ
ftr-362	2973	18	letters	letter	NOUN
ftr-362	2973	19	to	to	ADP
ftr-362	2973	20	the	the	DET
ftr-362	2973	21	irs	irs	PROPN
ftr-362	2973	22	,	,	PUNCT
ftr-362	2973	23	challenging	challenge	VERB
ftr-362	2973	24	the	the	DET
ftr-362	2973	25	irs	irs	PROPN
ftr-362	2973	26	’s	’s	PART
ftr-362	2973	27	authority	authority	NOUN
ftr-362	2973	28	to	to	PART
ftr-362	2973	29	collect	collect	VERB
ftr-362	2973	30	taxes	taxis	NOUN
ftr-362	2973	31	.	.	PUNCT
ftr-362	2974	1	the	the	DET
ftr-362	2974	2	centerpiece	centerpiece	NOUN
ftr-362	2974	3	of	of	ADP
ftr-362	2974	4	this	this	DET
ftr-362	2974	5	resistance	resistance	NOUN
ftr-362	2974	6	was	be	AUX
ftr-362	2974	7	the	the	DET
ftr-362	2974	8	“	"	PUNCT
ftr-362	2974	9	861	861	NUM
ftr-362	2974	10	argument	argument	NOUN
ftr-362	2974	11	”	"	PUNCT
ftr-362	2974	12	that	that	SCONJ
ftr-362	2974	13	the	the	DET
ftr-362	2974	14	domestic	domestic	ADJ
ftr-362	2974	15	earnings	earning	NOUN
ftr-362	2974	16	of	of	ADP
ftr-362	2974	17	individual	individual	ADJ
ftr-362	2974	18	americans	americans	PROPN
ftr-362	2974	19	are	be	AUX
ftr-362	2974	20	not	not	PART
ftr-362	2974	21	income	income	NOUN
ftr-362	2974	22	subject	subject	ADJ
ftr-362	2974	23	to	to	ADP
ftr-362	2974	24	tax	tax	NOUN
ftr-362	2974	25	.	.	PUNCT
ftr-362	2975	1	snipes	snipe	VERB
ftr-362	2975	2	personal	personal	ADJ
ftr-362	2975	3	arguments	argument	NOUN
ftr-362	2975	4	to	to	ADP
ftr-362	2975	5	the	the	DET
ftr-362	2975	6	irs	irs	PROPN
ftr-362	2975	7	over	over	ADP
ftr-362	2975	8	the	the	DET
ftr-362	2975	9	curse	curse	NOUN
ftr-362	2975	10	of	of	ADP
ftr-362	2975	11	several	several	ADJ
ftr-362	2975	12	years	year	NOUN
ftr-362	2975	13	were	be	AUX
ftr-362	2975	14	described	describe	VERB
ftr-362	2975	15	by	by	ADP
ftr-362	2975	16	the	the	DET
ftr-362	2975	17	court	court	NOUN
ftr-362	2975	18	,	,	PUNCT
ftr-362	2975	19	in	in	ADP
ftr-362	2975	20	part	part	NOUN
ftr-362	2975	21	,	,	PUNCT
ftr-362	2975	22	as	as	SCONJ
ftr-362	2975	23	follows	follow	VERB
ftr-362	2975	24	:	:	PUNCT
ftr-362	2975	25	snipes	snipe	NOUN
ftr-362	2975	26	’s	’s	PART
ftr-362	2975	27	correspondence	correspondence	NOUN
ftr-362	2975	28	with	with	ADP
ftr-362	2975	29	the	the	DET
ftr-362	2975	30	irs	irs	PROPN
ftr-362	2975	31	advanced	advance	VERB
ftr-362	2975	32	several	several	ADJ
ftr-362	2975	33	arguments	argument	NOUN
ftr-362	2975	34	justifying	justify	VERB
ftr-362	2975	35	his	his	PRON
ftr-362	2975	36	failure	failure	NOUN
ftr-362	2975	37	to	to	PART
ftr-362	2975	38	file	file	VERB
ftr-362	2975	39	his	his	PRON
ftr-362	2975	40	personal	personal	ADJ
ftr-362	2975	41	tax	tax	NOUN
ftr-362	2975	42	returns	return	NOUN
ftr-362	2975	43	,	,	PUNCT
ftr-362	2975	44	including	include	VERB
ftr-362	2975	45	that	that	SCONJ
ftr-362	2975	46	he	he	PRON
ftr-362	2975	47	was	be	AUX
ftr-362	2975	48	a	a	DET
ftr-362	2975	49	“	"	PUNCT
ftr-362	2975	50	non	non	ADJ
ftr-362	2975	51	-	-	ADJ
ftr-362	2975	52	resident	resident	ADJ
ftr-362	2975	53	alien	alien	NOUN
ftr-362	2975	54	to	to	ADP
ftr-362	2975	55	the	the	DET
ftr-362	2975	56	united	united	PROPN
ftr-362	2975	57	states	states	PROPN
ftr-362	2975	58	,	,	PUNCT
ftr-362	2975	59	”	"	PUNCT
ftr-362	2975	60	that	that	PRON
ftr-362	2975	61	earned	earn	VERB
ftr-362	2975	62	income	income	NOUN
ftr-362	2975	63	must	must	AUX
ftr-362	2975	64	come	come	VERB
ftr-362	2975	65	from	from	ADP
ftr-362	2975	66	“	"	PUNCT
ftr-362	2975	67	sources	source	NOUN
ftr-362	2975	68	wholly	wholly	ADV
ftr-362	2975	69	outside	outside	ADP
ftr-362	2975	70	the	the	DET
ftr-362	2975	71	united	united	PROPN
ftr-362	2975	72	states	states	PROPN
ftr-362	2975	73	,	,	PUNCT
ftr-362	2975	74	”	"	PUNCT
ftr-362	2975	75	that	that	SCONJ
ftr-362	2975	76	“	"	PUNCT
ftr-362	2975	77	a	a	DET
ftr-362	2975	78	taxpayer	taxpayer	NOUN
ftr-362	2975	79	is	be	AUX
ftr-362	2975	80	defined	define	VERB
ftr-362	2975	81	by	by	ADP
ftr-362	2975	82	law	law	NOUN
ftr-362	2975	83	as	as	ADP
ftr-362	2975	84	one	one	NUM
ftr-362	2975	85	who	who	PRON
ftr-362	2975	86	operates	operate	VERB
ftr-362	2975	87	a	a	DET
ftr-362	2975	88	distilled	distil	VERB
ftr-362	2975	89	spirit	spirit	NOUN
ftr-362	2975	90	plant	plant	NOUN
ftr-362	2975	91	,	,	PUNCT
ftr-362	2975	92	”	"	PUNCT
ftr-362	2975	93	and	and	CCONJ
ftr-362	2975	94	that	that	SCONJ
ftr-362	2975	95	the	the	DET
ftr-362	2975	96	internal	internal	ADJ
ftr-362	2975	97	revenue	revenue	PROPN
ftr-362	2975	98	code	code	PROPN
ftr-362	2975	99	’s	’s	PART
ftr-362	2975	100	taxing	tax	VERB
ftr-362	2975	101	authority	authority	NOUN
ftr-362	2975	102	“	"	PUNCT
ftr-362	2975	103	is	be	AUX
ftr-362	2975	104	limited	limit	VERB
ftr-362	2975	105	to	to	ADP
ftr-362	2975	106	the	the	DET
ftr-362	2975	107	district	district	NOUN
ftr-362	2975	108	of	of	ADP
ftr-362	2975	109	columbia	columbia	PROPN
ftr-362	2975	110	and	and	CCONJ
ftr-362	2975	111	insular	insular	ADJ
ftr-362	2975	112	possessions	possession	NOUN
ftr-362	2975	113	of	of	ADP
ftr-362	2975	114	the	the	DET
ftr-362	2975	115	united	united	PROPN
ftr-362	2975	116	states	states	PROPN
ftr-362	2975	117	,	,	PUNCT
ftr-362	2975	118	exclusive	exclusive	ADJ
ftr-362	2975	119	of	of	ADP
ftr-362	2975	120	the	the	DET
ftr-362	2975	121	50	50	NUM
ftr-362	2975	122	states	state	NOUN
ftr-362	2975	123	of	of	ADP
ftr-362	2975	124	the	the	DET
ftr-362	2975	125	union	union	NOUN
ftr-362	2975	126	.	.	PUNCT
ftr-362	2975	127	”	"	PUNCT
ftr-362	2976	1	snipes	snipe	NOUN
ftr-362	2976	2	also	also	ADV
ftr-362	2976	3	claimed	claim	VERB
ftr-362	2976	4	that	that	SCONJ
ftr-362	2976	5	as	as	ADP
ftr-362	2976	6	a	a	DET
ftr-362	2976	7	“	"	PUNCT
ftr-362	2976	8	fiduciary	fiduciary	NOUN
ftr-362	2976	9	of	of	ADP
ftr-362	2976	10	god	god	PROPN
ftr-362	2976	11	,	,	PUNCT
ftr-362	2976	12	who	who	PRON
ftr-362	2976	13	is	be	AUX
ftr-362	2976	14	a	a	DET
ftr-362	2976	15	‘	'	PUNCT
ftr-362	2976	16	nontaxpayer	nontaxpayer	NOUN
ftr-362	2976	17	,	,	PUNCT
ftr-362	2976	18	’	'	PUNCT
ftr-362	2976	19	”	"	PUNCT
ftr-362	2976	20	he	he	PRON
ftr-362	2976	21	was	be	AUX
ftr-362	2976	22	a	a	DET
ftr-362	2976	23	“	"	PUNCT
ftr-362	2976	24	foreign	foreign	ADJ
ftr-362	2976	25	diplomat	diplomat	NOUN
ftr-362	2976	26	”	"	PUNCT
ftr-362	2976	27	who	who	PRON
ftr-362	2976	28	was	be	AUX
ftr-362	2976	29	not	not	PART
ftr-362	2976	30	obliged	oblige	VERB
ftr-362	2976	31	to	to	PART
ftr-362	2976	32	pay	pay	VERB
ftr-362	2976	33	taxes	taxis	NOUN
ftr-362	2976	34	.	.	PUNCT
ftr-362	2977	1	when	when	SCONJ
ftr-362	2977	2	snipes	snipe	NOUN
ftr-362	2977	3	consulted	consult	VERB
ftr-362	2977	4	his	his	PRON
ftr-362	2977	5	long	long	ADJ
ftr-362	2977	6	-	-	PUNCT
ftr-362	2977	7	time	time	NOUN
ftr-362	2977	8	tax	tax	NOUN
ftr-362	2977	9	attorneys	attorney	NOUN
ftr-362	2977	10	about	about	ADP
ftr-362	2977	11	his	his	PRON
ftr-362	2977	12	resistance	resistance	NOUN
ftr-362	2977	13	to	to	ADP
ftr-362	2977	14	paying	pay	VERB
ftr-362	2977	15	federal	federal	ADJ
ftr-362	2977	16	income	income	NOUN
ftr-362	2977	17	taxes	taxis	NOUN
ftr-362	2977	18	,	,	PUNCT
ftr-362	2977	19	they	they	PRON
ftr-362	2977	20	advised	advise	VERB
ftr-362	2977	21	him	he	PRON
ftr-362	2977	22	that	that	SCONJ
ftr-362	2977	23	his	his	PRON
ftr-362	2977	24	position	position	NOUN
ftr-362	2977	25	was	be	AUX
ftr-362	2977	26	contrary	contrary	ADJ
ftr-362	2977	27	to	to	ADP
ftr-362	2977	28	the	the	DET
ftr-362	2977	29	law	law	NOUN
ftr-362	2977	30	and	and	CCONJ
ftr-362	2977	31	that	that	SCONJ
ftr-362	2977	32	he	he	PRON
ftr-362	2977	33	was	be	AUX
ftr-362	2977	34	required	require	VERB
ftr-362	2977	35	to	to	PART
ftr-362	2977	36	file	file	VERB
ftr-362	2977	37	tax	tax	NOUN
ftr-362	2977	38	returns	return	NOUN
ftr-362	2977	39	.	.	PUNCT
ftr-362	2978	1	the	the	DET
ftr-362	2978	2	firm	firm	ADJ
ftr-362	2978	3	terminated	terminate	VERB
ftr-362	2978	4	snipes	snipe	NOUN
ftr-362	2978	5	as	as	ADP
ftr-362	2978	6	a	a	DET
ftr-362	2978	7	client	client	NOUN
ftr-362	2978	8	when	when	SCONJ
ftr-362	2978	9	snipes	snipe	NOUN
ftr-362	2978	10	refused	refuse	VERB
ftr-362	2978	11	to	to	PART
ftr-362	2978	12	file	file	VERB
ftr-362	2978	13	his	his	PRON
ftr-362	2978	14	tax	tax	NOUN
ftr-362	2978	15	returns	return	NOUN
ftr-362	2978	16	.	.	PUNCT
ftr-362	2979	1	•	•	NOUN
ftr-362	2979	2	snipes	snipe	NOUN
ftr-362	2979	3	also	also	ADV
ftr-362	2979	4	integrated	integrate	VERB
ftr-362	2979	5	the	the	DET
ftr-362	2979	6	alr	alr	PROPN
ftr-362	2979	7	tax	tax	NOUN
ftr-362	2979	8	“	"	PUNCT
ftr-362	2979	9	teachings	teaching	NOUN
ftr-362	2979	10	”	"	PUNCT
ftr-362	2979	11	into	into	ADP
ftr-362	2979	12	the	the	DET
ftr-362	2979	13	accounting	accounting	NOUN
ftr-362	2979	14	methodology	methodology	NOUN
ftr-362	2979	15	of	of	ADP
ftr-362	2979	16	his	his	PRON
ftr-362	2979	17	film	film	NOUN
ftr-362	2979	18	production	production	NOUN
ftr-362	2979	19	companies	company	NOUN
ftr-362	2979	20	.	.	PUNCT
ftr-362	2980	1	after	after	ADP
ftr-362	2980	2	june	june	PROPN
ftr-362	2980	3	2000	2000	NUM
ftr-362	2980	4	,	,	PUNCT
ftr-362	2980	5	his	his	PRON
ftr-362	2980	6	companies	company	NOUN
ftr-362	2980	7	stopped	stop	VERB
ftr-362	2980	8	deducting	deduct	VERB
ftr-362	2980	9	payroll	payroll	NOUN
ftr-362	2980	10	and	and	CCONJ
ftr-362	2980	11	income	income	NOUN
ftr-362	2980	12	taxes	taxis	NOUN
ftr-362	2980	13	from	from	ADP
ftr-362	2980	14	employees	employee	NOUN
ftr-362	2980	15	’	’	PART
ftr-362	2980	16	salary	salary	NOUN
ftr-362	2980	17	checks	check	NOUN
ftr-362	2980	18	.	.	PUNCT
ftr-362	2981	1	snipes	snipe	NOUN
ftr-362	2981	2	began	begin	VERB
ftr-362	2981	3	to	to	PART
ftr-362	2981	4	proselytize	proselytize	VERB
ftr-362	2981	5	this	this	DET
ftr-362	2981	6	theory	theory	NOUN
ftr-362	2981	7	of	of	ADP
ftr-362	2981	8	tax	tax	NOUN
ftr-362	2981	9	resistance	resistance	NOUN
ftr-362	2981	10	.	.	PUNCT
ftr-362	2982	1	not	not	PART
ftr-362	2982	2	surprisingly	surprisingly	ADV
ftr-362	2982	3	,	,	PUNCT
ftr-362	2982	4	the	the	DET
ftr-362	2982	5	eleventh	eleventh	ADJ
ftr-362	2982	6	circuit	circuit	NOUN
ftr-362	2982	7	upheld	uphold	VERB
ftr-362	2982	8	wesley	wesley	PROPN
ftr-362	2982	9	snipes	snipes	PROPN
ftr-362	2982	10	’s	’s	PART
ftr-362	2982	11	conviction	conviction	NOUN
ftr-362	2982	12	of	of	ADP
ftr-362	2982	13	willful	willful	ADJ
ftr-362	2982	14	failure	failure	NOUN
ftr-362	2982	15	to	to	PART
ftr-362	2982	16	file	file	VERB
ftr-362	2982	17	tax	tax	NOUN
ftr-362	2982	18	returns	return	NOUN
ftr-362	2982	19	and	and	CCONJ
ftr-362	2982	20	the	the	DET
ftr-362	2982	21	imposition	imposition	NOUN
ftr-362	2982	22	of	of	ADP
ftr-362	2982	23	a	a	DET
ftr-362	2982	24	36	36	NUM
ftr-362	2982	25	-	-	PUNCT
ftr-362	2982	26	month	month	NOUN
ftr-362	2982	27	prison	prison	NOUN
ftr-362	2982	28	sentence	sentence	NOUN
ftr-362	2982	29	.	.	PUNCT
ftr-362	2983	1	11	11	NUM
ftr-362	2983	2	.	.	X
ftr-362	2983	3	cheatin	cheatin	NOUN
ftr-362	2983	4	’	'	PUNCT
ftr-362	2983	5	tax	tax	NOUN
ftr-362	2983	6	advisor	advisor	NOUN
ftr-362	2983	7	blinded	blind	VERB
ftr-362	2983	8	by	by	ADP
ftr-362	2983	9	his	his	PRON
ftr-362	2983	10	own	own	ADJ
ftr-362	2983	11	brilliance	brilliance	NOUN
ftr-362	2983	12	.	.	PUNCT
ftr-362	2984	1	united	united	PROPN
ftr-362	2984	2	states	states	PROPN
ftr-362	2984	3	v.	v.	PROPN
ftr-362	2984	4	jewell	jewell	PROPN
ftr-362	2984	5	,	,	PUNCT
ftr-362	2984	6	614	614	NUM
ftr-362	2984	7	f.3d	f.3d	NUM
ftr-362	2984	8	911	911	NUM
ftr-362	2984	9	(	(	PUNCT
ftr-362	2984	10	8th	8th	ADJ
ftr-362	2984	11	cir	cir	NOUN
ftr-362	2984	12	.	.	PUNCT
ftr-362	2985	1	7/30/10	7/30/10	NUM
ftr-362	2985	2	)	)	PUNCT
ftr-362	2985	3	.	.	PUNCT
ftr-362	2986	1	the	the	DET
ftr-362	2986	2	defendant	defendant	NOUN
ftr-362	2986	3	was	be	AUX
ftr-362	2986	4	a	a	DET
ftr-362	2986	5	tax	tax	NOUN
ftr-362	2986	6	attorney	attorney	NOUN
ftr-362	2986	7	who	who	PRON
ftr-362	2986	8	concocted	concoct	VERB
ftr-362	2986	9	a	a	DET
ftr-362	2986	10	scheme	scheme	NOUN
ftr-362	2986	11	to	to	PART
ftr-362	2986	12	assist	assist	VERB
ftr-362	2986	13	his	his	PRON
ftr-362	2986	14	clients	client	NOUN
ftr-362	2986	15	in	in	ADP
ftr-362	2986	16	underreporting	underreporte	VERB
ftr-362	2986	17	several	several	ADJ
ftr-362	2986	18	million	million	NUM
ftr-362	2986	19	dollars	dollar	NOUN
ftr-362	2986	20	of	of	ADP
ftr-362	2986	21	income	income	NOUN
ftr-362	2986	22	and	and	CCONJ
ftr-362	2986	23	was	be	AUX
ftr-362	2986	24	convicted	convict	VERB
ftr-362	2986	25	of	of	ADP
ftr-362	2986	26	aiding	aid	VERB
ftr-362	2986	27	and	and	CCONJ
ftr-362	2986	28	abetting	abet	VERB
ftr-362	2986	29	tax	tax	NOUN
ftr-362	2986	30	evasion	evasion	NOUN
ftr-362	2986	31	.	.	PUNCT
ftr-362	2987	1	among	among	ADP
ftr-362	2987	2	the	the	DET
ftr-362	2987	3	many	many	ADJ
ftr-362	2987	4	issues	issue	NOUN
ftr-362	2987	5	he	he	PRON
ftr-362	2987	6	raised	raise	VERB
ftr-362	2987	7	on	on	ADP
ftr-362	2987	8	appeal	appeal	NOUN
ftr-362	2987	9	was	be	AUX
ftr-362	2987	10	that	that	SCONJ
ftr-362	2987	11	his	his	PRON
ftr-362	2987	12	clients	client	NOUN
ftr-362	2987	13	ultimately	ultimately	ADV
ftr-362	2987	14	had	have	AUX
ftr-362	2987	15	settled	settle	VERB
ftr-362	2987	16	the	the	DET
ftr-362	2987	17	tax	tax	NOUN
ftr-362	2987	18	deficiency	deficiency	NOUN
ftr-362	2987	19	with	with	ADP
ftr-362	2987	20	the	the	DET
ftr-362	2987	21	irs	irs	PROPN
ftr-362	2987	22	.	.	PUNCT
ftr-362	2988	1	the	the	DET
ftr-362	2988	2	court	court	PROPN
ftr-362	2988	3	of	of	ADP
ftr-362	2988	4	appeals	appeal	NOUN
ftr-362	2988	5	affirmed	affirm	VERB
ftr-362	2988	6	the	the	DET
ftr-362	2988	7	conviction	conviction	NOUN
ftr-362	2988	8	.	.	PUNCT
ftr-362	2989	1	the	the	DET
ftr-362	2989	2	court	court	NOUN
ftr-362	2989	3	held	hold	VERB
ftr-362	2989	4	that	that	SCONJ
ftr-362	2989	5	the	the	DET
ftr-362	2989	6	fact	fact	NOUN
ftr-362	2989	7	that	that	SCONJ
ftr-362	2989	8	the	the	DET
ftr-362	2989	9	taxpayer	taxpayer	NOUN
ftr-362	2989	10	whose	whose	DET
ftr-362	2989	11	taxes	taxis	NOUN
ftr-362	2989	12	were	be	AUX
ftr-362	2989	13	evaded	evade	VERB
ftr-362	2989	14	eventually	eventually	ADV
ftr-362	2989	15	paid	pay	VERB
ftr-362	2989	16	those	those	DET
ftr-362	2989	17	taxes	taxis	NOUN
ftr-362	2989	18	is	be	AUX
ftr-362	2989	19	not	not	PART
ftr-362	2989	20	a	a	DET
ftr-362	2989	21	defense	defense	NOUN
ftr-362	2989	22	to	to	ADP
ftr-362	2989	23	aiding	aid	VERB
ftr-362	2989	24	and	and	CCONJ
ftr-362	2989	25	abetting	abet	VERB
ftr-362	2989	26	tax	tax	NOUN
ftr-362	2989	27	evasion	evasion	NOUN
ftr-362	2989	28	if	if	SCONJ
ftr-362	2989	29	the	the	DET
ftr-362	2989	30	advisor	advisor	NOUN
ftr-362	2989	31	had	have	VERB
ftr-362	2989	32	the	the	DET
ftr-362	2989	33	intent	intent	NOUN
ftr-362	2989	34	to	to	PART
ftr-362	2989	35	assist	assist	VERB
ftr-362	2989	36	the	the	DET
ftr-362	2989	37	taxpayer	taxpayer	NOUN
ftr-362	2989	38	with	with	ADP
ftr-362	2989	39	evading	evade	VERB
ftr-362	2989	40	taxes	taxis	NOUN
ftr-362	2989	41	in	in	ADP
ftr-362	2989	42	the	the	DET
ftr-362	2989	43	taxable	taxable	ADJ
ftr-362	2989	44	year	year	NOUN
ftr-362	2989	45	in	in	ADP
ftr-362	2989	46	question	question	NOUN
ftr-362	2989	47	and	and	CCONJ
ftr-362	2989	48	at	at	ADP
ftr-362	2989	49	the	the	DET
ftr-362	2989	50	time	time	NOUN
ftr-362	2989	51	taxes	taxis	NOUN
ftr-362	2989	52	were	be	AUX
ftr-362	2989	53	due	due	ADJ
ftr-362	2989	54	for	for	ADP
ftr-362	2989	55	the	the	DET
ftr-362	2989	56	year	year	NOUN
ftr-362	2989	57	in	in	ADP
ftr-362	2989	58	question	question	NOUN
ftr-362	2989	59	there	there	PRON
ftr-362	2989	60	was	be	VERB
ftr-362	2989	61	a	a	DET
ftr-362	2989	62	deficiency	deficiency	NOUN
ftr-362	2989	63	.	.	PUNCT
ftr-362	2990	1	712	712	NUM
ftr-362	2990	2	florida	florida	PROPN
ftr-362	2990	3	tax	tax	NOUN
ftr-362	2990	4	review	review	NOUN
ftr-362	2990	5	[	[	X
ftr-362	2990	6	vol	vol	NOUN
ftr-362	2990	7	.	.	PUNCT
ftr-362	2990	8	10:9	10:9	NUM
ftr-362	2990	9	12	12	NUM
ftr-362	2990	10	.	.	PUNCT
ftr-362	2991	1	“	"	PUNCT
ftr-362	2991	2	sorry	sorry	ADJ
ftr-362	2991	3	,	,	PUNCT
ftr-362	2991	4	i	i	PRON
ftr-362	2991	5	spent	spend	VERB
ftr-362	2991	6	it	it	PRON
ftr-362	2991	7	all	all	PRON
ftr-362	2991	8	”	"	PUNCT
ftr-362	2991	9	not	not	PART
ftr-362	2991	10	only	only	ADV
ftr-362	2991	11	does	do	AUX
ftr-362	2991	12	n’t	not	PART
ftr-362	2991	13	vitiate	vitiate	VERB
ftr-362	2991	14	willfully	willfully	ADV
ftr-362	2991	15	not	not	PART
ftr-362	2991	16	paying	pay	VERB
ftr-362	2991	17	,	,	PUNCT
ftr-362	2991	18	but	but	CCONJ
ftr-362	2991	19	helps	help	VERB
ftr-362	2991	20	to	to	PART
ftr-362	2991	21	prove	prove	VERB
ftr-362	2991	22	willfulness	willfulness	NOUN
ftr-362	2991	23	.	.	PUNCT
ftr-362	2992	1	united	united	PROPN
ftr-362	2992	2	states	states	PROPN
ftr-362	2992	3	v.	v.	ADP
ftr-362	2992	4	blanchard	blanchard	PROPN
ftr-362	2992	5	,	,	PUNCT
ftr-362	2992	6	618	618	NUM
ftr-362	2992	7	f.3d	f.3d	NUM
ftr-362	2992	8	562	562	NUM
ftr-362	2992	9	(	(	PUNCT
ftr-362	2992	10	6th	6th	ADJ
ftr-362	2992	11	cir	cir	NOUN
ftr-362	2992	12	.	.	PUNCT
ftr-362	2992	13	8/30/10	8/30/10	NUM
ftr-362	2992	14	)	)	PUNCT
ftr-362	2992	15	.	.	PUNCT
ftr-362	2993	1	the	the	DET
ftr-362	2993	2	defendant	defendant	NOUN
ftr-362	2993	3	was	be	AUX
ftr-362	2993	4	convicted	convict	VERB
ftr-362	2993	5	under	under	ADP
ftr-362	2993	6	§	§	PROPN
ftr-362	2993	7	7202	7202	NUM
ftr-362	2993	8	of	of	ADP
ftr-362	2993	9	failure	failure	NOUN
ftr-362	2993	10	to	to	PART
ftr-362	2993	11	pay	pay	VERB
ftr-362	2993	12	over	over	ADP
ftr-362	2993	13	to	to	ADP
ftr-362	2993	14	the	the	DET
ftr-362	2993	15	irs	irs	PROPN
ftr-362	2993	16	employee	employee	NOUN
ftr-362	2993	17	’s	’s	PART
ftr-362	2993	18	withheld	withhold	VERB
ftr-362	2993	19	taxes	taxis	NOUN
ftr-362	2993	20	.	.	PUNCT
ftr-362	2994	1	the	the	DET
ftr-362	2994	2	sixth	sixth	ADJ
ftr-362	2994	3	circuit	circuit	NOUN
ftr-362	2994	4	held	hold	VERB
ftr-362	2994	5	that	that	SCONJ
ftr-362	2994	6	inability	inability	NOUN
ftr-362	2994	7	to	to	PART
ftr-362	2994	8	pay	pay	VERB
ftr-362	2994	9	over	over	ADP
ftr-362	2994	10	to	to	ADP
ftr-362	2994	11	trust	trust	NOUN
ftr-362	2994	12	fund	fund	NOUN
ftr-362	2994	13	is	be	AUX
ftr-362	2994	14	pertinent	pertinent	ADJ
ftr-362	2994	15	to	to	ADP
ftr-362	2994	16	whether	whether	SCONJ
ftr-362	2994	17	the	the	DET
ftr-362	2994	18	defendant	defendant	NOUN
ftr-362	2994	19	willfully	willfully	ADV
ftr-362	2994	20	failed	fail	VERB
ftr-362	2994	21	to	to	PART
ftr-362	2994	22	pay	pay	VERB
ftr-362	2994	23	,	,	PUNCT
ftr-362	2994	24	but	but	CCONJ
ftr-362	2994	25	ability	ability	NOUN
ftr-362	2994	26	to	to	PART
ftr-362	2994	27	pay	pay	VERB
ftr-362	2994	28	over	over	ADP
ftr-362	2994	29	the	the	DET
ftr-362	2994	30	taxes	taxis	NOUN
ftr-362	2994	31	is	be	AUX
ftr-362	2994	32	not	not	PART
ftr-362	2994	33	an	an	DET
ftr-362	2994	34	element	element	NOUN
ftr-362	2994	35	of	of	ADP
ftr-362	2994	36	the	the	DET
ftr-362	2994	37	offense	offense	NOUN
ftr-362	2994	38	that	that	PRON
ftr-362	2994	39	the	the	DET
ftr-362	2994	40	government	government	NOUN
ftr-362	2994	41	must	must	AUX
ftr-362	2994	42	prove	prove	VERB
ftr-362	2994	43	beyond	beyond	ADP
ftr-362	2994	44	a	a	DET
ftr-362	2994	45	reasonable	reasonable	ADJ
ftr-362	2994	46	doubt	doubt	NOUN
ftr-362	2994	47	.	.	PUNCT
ftr-362	2995	1	evidence	evidence	NOUN
ftr-362	2995	2	of	of	ADP
ftr-362	2995	3	the	the	DET
ftr-362	2995	4	taxpayer	taxpayer	NOUN
ftr-362	2995	5	’s	’s	PART
ftr-362	2995	6	discretionary	discretionary	ADJ
ftr-362	2995	7	expenditures	expenditure	NOUN
ftr-362	2995	8	,	,	PUNCT
ftr-362	2995	9	including	include	VERB
ftr-362	2995	10	gambling	gambling	NOUN
ftr-362	2995	11	losses	loss	NOUN
ftr-362	2995	12	,	,	PUNCT
ftr-362	2995	13	vacation	vacation	NOUN
ftr-362	2995	14	trips	trip	NOUN
ftr-362	2995	15	,	,	PUNCT
ftr-362	2995	16	jewelry	jewelry	NOUN
ftr-362	2995	17	purchases	purchase	NOUN
ftr-362	2995	18	,	,	PUNCT
ftr-362	2995	19	and	and	CCONJ
ftr-362	2995	20	leases	lease	NOUN
ftr-362	2995	21	of	of	ADP
ftr-362	2995	22	multiple	multiple	ADJ
ftr-362	2995	23	cadillacs	cadillac	NOUN
ftr-362	2995	24	,	,	PUNCT
ftr-362	2995	25	in	in	ADP
ftr-362	2995	26	lieu	lieu	NOUN
ftr-362	2995	27	of	of	ADP
ftr-362	2995	28	the	the	DET
ftr-362	2995	29	defendant	defendant	NOUN
ftr-362	2995	30	meting	mete	VERB
ftr-362	2995	31	his	his	PRON
ftr-362	2995	32	tax	tax	NOUN
ftr-362	2995	33	obligations	obligation	NOUN
ftr-362	2995	34	was	be	AUX
ftr-362	2995	35	“	"	PUNCT
ftr-362	2995	36	probative	probative	ADJ
ftr-362	2995	37	”	"	PUNCT
ftr-362	2995	38	of	of	ADP
ftr-362	2995	39	his	his	PRON
ftr-362	2995	40	guilt	guilt	NOUN
ftr-362	2995	41	.	.	PUNCT
ftr-362	2996	1	13	13	NUM
ftr-362	2996	2	.	.	PUNCT
ftr-362	2997	1	let	let	VERB
ftr-362	2997	2	the	the	DET
ftr-362	2997	3	sunshine	sunshine	NOUN
ftr-362	2997	4	in	in	ADP
ftr-362	2997	5	.	.	PUNCT
ftr-362	2998	1	rev	rev	PROPN
ftr-362	2998	2	.	.	PROPN
ftr-362	2998	3	proc	proc	PROPN
ftr-362	2998	4	.	.	PUNCT
ftr-362	2999	1	2011	2011	NUM
ftr-362	2999	2	-	-	SYM
ftr-362	2999	3	13	13	NUM
ftr-362	2999	4	,	,	PUNCT
ftr-362	2999	5	2011	2011	NUM
ftr-362	2999	6	-	-	SYM
ftr-362	2999	7	3	3	NUM
ftr-362	2999	8	irb	irb	NOUN
ftr-362	2999	9	318	318	NUM
ftr-362	2999	10	(	(	PUNCT
ftr-362	2999	11	12/29/10	12/29/10	NUM
ftr-362	2999	12	)	)	PUNCT
ftr-362	2999	13	.	.	PUNCT
ftr-362	3000	1	this	this	DET
ftr-362	3000	2	revenue	revenue	NOUN
ftr-362	3000	3	identifies	identify	VERB
ftr-362	3000	4	circumstances	circumstance	NOUN
ftr-362	3000	5	under	under	ADP
ftr-362	3000	6	which	which	PRON
ftr-362	3000	7	the	the	DET
ftr-362	3000	8	disclosure	disclosure	NOUN
ftr-362	3000	9	on	on	ADP
ftr-362	3000	10	a	a	DET
ftr-362	3000	11	taxpayer	taxpayer	NOUN
ftr-362	3000	12	’s	’s	PART
ftr-362	3000	13	income	income	NOUN
ftr-362	3000	14	tax	tax	NOUN
ftr-362	3000	15	return	return	NOUN
ftr-362	3000	16	with	with	ADP
ftr-362	3000	17	respect	respect	NOUN
ftr-362	3000	18	to	to	ADP
ftr-362	3000	19	an	an	DET
ftr-362	3000	20	item	item	NOUN
ftr-362	3000	21	or	or	CCONJ
ftr-362	3000	22	a	a	DET
ftr-362	3000	23	position	position	NOUN
ftr-362	3000	24	is	be	AUX
ftr-362	3000	25	adequate	adequate	ADJ
ftr-362	3000	26	for	for	ADP
ftr-362	3000	27	the	the	DET
ftr-362	3000	28	purpose	purpose	NOUN
ftr-362	3000	29	of	of	ADP
ftr-362	3000	30	reducing	reduce	VERB
ftr-362	3000	31	the	the	DET
ftr-362	3000	32	understatement	understatement	NOUN
ftr-362	3000	33	of	of	ADP
ftr-362	3000	34	income	income	NOUN
ftr-362	3000	35	tax	tax	NOUN
ftr-362	3000	36	under	under	ADP
ftr-362	3000	37	§	§	PROPN
ftr-362	3000	38	6662(d	6662(d	NUM
ftr-362	3000	39	)	)	PUNCT
ftr-362	3000	40	,	,	PUNCT
ftr-362	3000	41	relating	relate	VERB
ftr-362	3000	42	to	to	ADP
ftr-362	3000	43	the	the	DET
ftr-362	3000	44	substantial	substantial	ADJ
ftr-362	3000	45	understatement	understatement	ADJ
ftr-362	3000	46	accuracy	accuracy	NOUN
ftr-362	3000	47	-	-	PUNCT
ftr-362	3000	48	related	relate	VERB
ftr-362	3000	49	penalty	penalty	NOUN
ftr-362	3000	50	,	,	PUNCT
ftr-362	3000	51	and	and	CCONJ
ftr-362	3000	52	for	for	ADP
ftr-362	3000	53	the	the	DET
ftr-362	3000	54	purpose	purpose	NOUN
ftr-362	3000	55	of	of	ADP
ftr-362	3000	56	avoiding	avoid	VERB
ftr-362	3000	57	the	the	DET
ftr-362	3000	58	tax	tax	NOUN
ftr-362	3000	59	return	return	NOUN
ftr-362	3000	60	preparer	preparer	NOUN
ftr-362	3000	61	penalty	penalty	NOUN
ftr-362	3000	62	under	under	ADP
ftr-362	3000	63	§	§	PROPN
ftr-362	3000	64	6694(a	6694(a	NOUN
ftr-362	3000	65	)	)	PUNCT
ftr-362	3000	66	(	(	PUNCT
ftr-362	3000	67	relating	relate	VERB
ftr-362	3000	68	to	to	ADP
ftr-362	3000	69	understatements	understatement	NOUN
ftr-362	3000	70	due	due	ADP
ftr-362	3000	71	to	to	ADP
ftr-362	3000	72	unreasonable	unreasonable	ADJ
ftr-362	3000	73	positions	position	NOUN
ftr-362	3000	74	)	)	PUNCT
ftr-362	3000	75	with	with	ADP
ftr-362	3000	76	respect	respect	NOUN
ftr-362	3000	77	to	to	ADP
ftr-362	3000	78	income	income	NOUN
ftr-362	3000	79	tax	tax	NOUN
ftr-362	3000	80	returns	return	NOUN
ftr-362	3000	81	for	for	ADP
ftr-362	3000	82	any	any	DET
ftr-362	3000	83	income	income	NOUN
ftr-362	3000	84	tax	tax	NOUN
ftr-362	3000	85	return	return	NOUN
ftr-362	3000	86	filed	file	VERB
ftr-362	3000	87	on	on	ADP
ftr-362	3000	88	a	a	DET
ftr-362	3000	89	2010	2010	NUM
ftr-362	3000	90	tax	tax	NOUN
ftr-362	3000	91	form	form	NOUN
ftr-362	3000	92	for	for	ADP
ftr-362	3000	93	a	a	DET
ftr-362	3000	94	taxable	taxable	ADJ
ftr-362	3000	95	year	year	NOUN
ftr-362	3000	96	beginning	begin	VERB
ftr-362	3000	97	in	in	ADP
ftr-362	3000	98	2010	2010	NUM
ftr-362	3000	99	,	,	PUNCT
ftr-362	3000	100	and	and	CCONJ
ftr-362	3000	101	to	to	ADP
ftr-362	3000	102	any	any	DET
ftr-362	3000	103	income	income	NOUN
ftr-362	3000	104	tax	tax	NOUN
ftr-362	3000	105	return	return	NOUN
ftr-362	3000	106	filed	file	VERB
ftr-362	3000	107	on	on	ADP
ftr-362	3000	108	a	a	DET
ftr-362	3000	109	2010	2010	NUM
ftr-362	3000	110	tax	tax	NOUN
ftr-362	3000	111	form	form	NOUN
ftr-362	3000	112	in	in	ADP
ftr-362	3000	113	2011	2011	NUM
ftr-362	3000	114	for	for	ADP
ftr-362	3000	115	a	a	DET
ftr-362	3000	116	short	short	ADJ
ftr-362	3000	117	taxable	taxable	ADJ
ftr-362	3000	118	year	year	NOUN
ftr-362	3000	119	beginning	begin	VERB
ftr-362	3000	120	in	in	ADP
ftr-362	3000	121	2011	2011	NUM
ftr-362	3000	122	.	.	PUNCT
ftr-362	3001	1	it	it	PRON
ftr-362	3001	2	does	do	AUX
ftr-362	3001	3	not	not	PART
ftr-362	3001	4	apply	apply	VERB
ftr-362	3001	5	with	with	ADP
ftr-362	3001	6	respect	respect	NOUN
ftr-362	3001	7	to	to	ADP
ftr-362	3001	8	any	any	DET
ftr-362	3001	9	other	other	ADJ
ftr-362	3001	10	penalty	penalty	NOUN
ftr-362	3001	11	provisions	provision	NOUN
ftr-362	3001	12	(	(	PUNCT
ftr-362	3001	13	including	include	VERB
ftr-362	3001	14	the	the	DET
ftr-362	3001	15	disregard	disregard	NOUN
ftr-362	3001	16	provisions	provision	NOUN
ftr-362	3001	17	of	of	ADP
ftr-362	3001	18	the	the	DET
ftr-362	3001	19	§	§	PROPN
ftr-362	3001	20	6662(b)(1	6662(b)(1	NOUN
ftr-362	3001	21	)	)	PUNCT
ftr-362	3001	22	accuracyrelated	accuracyrelate	VERB
ftr-362	3001	23	penalty	penalty	NOUN
ftr-362	3001	24	,	,	PUNCT
ftr-362	3001	25	the	the	DET
ftr-362	3001	26	§	§	PROPN
ftr-362	3001	27	6662(i	6662(i	PROPN
ftr-362	3001	28	)	)	PUNCT
ftr-362	3001	29	increased	increase	VERB
ftr-362	3001	30	accuracy	accuracy	NOUN
ftr-362	3001	31	-	-	PUNCT
ftr-362	3001	32	related	relate	VERB
ftr-362	3001	33	penalty	penalty	NOUN
ftr-362	3001	34	for	for	ADP
ftr-362	3001	35	undisclosed	undisclosed	ADJ
ftr-362	3001	36	noneconomic	noneconomic	ADJ
ftr-362	3001	37	substance	substance	NOUN
ftr-362	3001	38	transactions	transaction	NOUN
ftr-362	3001	39	,	,	PUNCT
ftr-362	3001	40	and	and	CCONJ
ftr-362	3001	41	the	the	DET
ftr-362	3001	42	§	§	PROPN
ftr-362	3001	43	6662(j	6662(j	PROPN
ftr-362	3001	44	)	)	PUNCT
ftr-362	3001	45	increased	increase	VERB
ftr-362	3001	46	accuracy	accuracy	NOUN
ftr-362	3001	47	-	-	PUNCT
ftr-362	3001	48	related	relate	VERB
ftr-362	3001	49	penalty	penalty	NOUN
ftr-362	3001	50	in	in	ADP
ftr-362	3001	51	the	the	DET
ftr-362	3001	52	case	case	NOUN
ftr-362	3001	53	of	of	ADP
ftr-362	3001	54	undisclosed	undisclosed	ADJ
ftr-362	3001	55	foreign	foreign	ADJ
ftr-362	3001	56	financial	financial	ADJ
ftr-362	3001	57	asset	asset	NOUN
ftr-362	3001	58	understatements	understatement	NOUN
ftr-362	3001	59	.	.	PUNCT
ftr-362	3002	1	14	14	NUM
ftr-362	3002	2	.	.	PUNCT
ftr-362	3002	3	literal	literal	ADJ
ftr-362	3002	4	compliance	compliance	NOUN
ftr-362	3002	5	with	with	ADP
ftr-362	3002	6	the	the	DET
ftr-362	3002	7	tax	tax	NOUN
ftr-362	3002	8	laws	law	NOUN
ftr-362	3002	9	in	in	ADP
ftr-362	3002	10	a	a	DET
ftr-362	3002	11	transaction	transaction	NOUN
ftr-362	3002	12	that	that	PRON
ftr-362	3002	13	lacks	lack	VERB
ftr-362	3002	14	economic	economic	ADJ
ftr-362	3002	15	substance	substance	NOUN
ftr-362	3002	16	results	result	NOUN
ftr-362	3002	17	in	in	ADP
ftr-362	3002	18	a	a	DET
ftr-362	3002	19	valid	valid	ADJ
ftr-362	3002	20	indictment	indictment	NOUN
ftr-362	3002	21	of	of	ADP
ftr-362	3002	22	a	a	DET
ftr-362	3002	23	tax	tax	NOUN
ftr-362	3002	24	advisor	advisor	NOUN
ftr-362	3002	25	.	.	PROPN
ftr-362	3003	1	united	united	PROPN
ftr-362	3003	2	states	states	PROPN
ftr-362	3003	3	v.	v.	ADP
ftr-362	3003	4	daugerdas	daugerda	NOUN
ftr-362	3003	5	,	,	PUNCT
ftr-362	3003	6	106	106	NUM
ftr-362	3003	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3003	8	2010	2010	NUM
ftr-362	3003	9	-	-	SYM
ftr-362	3003	10	7432	7432	NUM
ftr-362	3003	11	(	(	PUNCT
ftr-362	3003	12	12/23/10	12/23/10	NUM
ftr-362	3003	13	s.d.n.y	s.d.n.y	PROPN
ftr-362	3003	14	.	.	PUNCT
ftr-362	3003	15	)	)	PUNCT
ftr-362	3003	16	.	.	PUNCT
ftr-362	3004	1	the	the	DET
ftr-362	3004	2	district	district	NOUN
ftr-362	3004	3	court	court	NOUN
ftr-362	3004	4	(	(	PUNCT
ftr-362	3004	5	judge	judge	PROPN
ftr-362	3004	6	pauley	pauley	PROPN
ftr-362	3004	7	)	)	PUNCT
ftr-362	3004	8	denied	deny	VERB
ftr-362	3004	9	the	the	DET
ftr-362	3004	10	defendants	defendant	NOUN
ftr-362	3004	11	motion	motion	NOUN
ftr-362	3004	12	to	to	PART
ftr-362	3004	13	dismiss	dismiss	VERB
ftr-362	3004	14	over	over	ADP
ftr-362	3004	15	twenty	twenty	NUM
ftr-362	3004	16	counts	count	NOUN
ftr-362	3004	17	of	of	ADP
ftr-362	3004	18	an	an	DET
ftr-362	3004	19	indictment	indictment	NOUN
ftr-362	3004	20	for	for	ADP
ftr-362	3004	21	aiding	aid	VERB
ftr-362	3004	22	and	and	CCONJ
ftr-362	3004	23	abetting	abet	VERB
ftr-362	3004	24	tax	tax	NOUN
ftr-362	3004	25	evasion	evasion	NOUN
ftr-362	3004	26	in	in	ADP
ftr-362	3004	27	connection	connection	NOUN
ftr-362	3004	28	with	with	ADP
ftr-362	3004	29	the	the	DET
ftr-362	3004	30	design	design	NOUN
ftr-362	3004	31	,	,	PUNCT
ftr-362	3004	32	marketing	marketing	NOUN
ftr-362	3004	33	,	,	PUNCT
ftr-362	3004	34	and	and	CCONJ
ftr-362	3004	35	implementation	implementation	NOUN
ftr-362	3004	36	of	of	ADP
ftr-362	3004	37	four	four	NUM
ftr-362	3004	38	tax	tax	NOUN
ftr-362	3004	39	shelters	shelter	NOUN
ftr-362	3004	40	:	:	PUNCT
ftr-362	3004	41	the	the	DET
ftr-362	3004	42	short	short	ADJ
ftr-362	3004	43	sale	sale	NOUN
ftr-362	3004	44	,	,	PUNCT
ftr-362	3004	45	short	short	ADJ
ftr-362	3004	46	options	option	NOUN
ftr-362	3004	47	strategy	strategy	NOUN
ftr-362	3004	48	(	(	PUNCT
ftr-362	3004	49	“	"	PUNCT
ftr-362	3004	50	sos	sos	PROPN
ftr-362	3004	51	”	"	PUNCT
ftr-362	3004	52	)	)	PUNCT
ftr-362	3004	53	,	,	PUNCT
ftr-362	3004	54	swaps	swap	NOUN
ftr-362	3004	55	,	,	PUNCT
ftr-362	3004	56	and	and	CCONJ
ftr-362	3004	57	homer	homer	NOUN
ftr-362	3004	58	tax	tax	NOUN
ftr-362	3004	59	shelters	shelter	NOUN
ftr-362	3004	60	.	.	PUNCT
ftr-362	3005	1	all	all	PRON
ftr-362	3005	2	of	of	ADP
ftr-362	3005	3	the	the	DET
ftr-362	3005	4	shelters	shelter	NOUN
ftr-362	3005	5	were	be	AUX
ftr-362	3005	6	based	base	VERB
ftr-362	3005	7	on	on	ADP
ftr-362	3005	8	the	the	DET
ftr-362	3005	9	tax	tax	NOUN
ftr-362	3005	10	court	court	NOUN
ftr-362	3005	11	’s	’s	PART
ftr-362	3005	12	decision	decision	NOUN
ftr-362	3005	13	in	in	ADP
ftr-362	3005	14	helmer	helmer	NOUN
ftr-362	3005	15	v.	v.	ADP
ftr-362	3005	16	commissioner	commissioner	PROPN
ftr-362	3005	17	,	,	PUNCT
ftr-362	3005	18	t.c	t.c	PROPN
ftr-362	3005	19	.	.	PROPN
ftr-362	3005	20	memo	memo	NOUN
ftr-362	3005	21	.	.	PUNCT
ftr-362	3006	1	75	75	NUM
ftr-362	3006	2	-	-	SYM
ftr-362	3006	3	160	160	NUM
ftr-362	3006	4	.	.	PUNCT
ftr-362	3007	1	the	the	DET
ftr-362	3007	2	defendant	defendant	NOUN
ftr-362	3007	3	’s	’s	PART
ftr-362	3007	4	argued	argue	VERB
ftr-362	3007	5	that	that	SCONJ
ftr-362	3007	6	the	the	DET
ftr-362	3007	7	indictment	indictment	NOUN
ftr-362	3007	8	failed	fail	VERB
ftr-362	3007	9	to	to	PART
ftr-362	3007	10	allege	allege	VERB
ftr-362	3007	11	willfulness	willfulness	NOUN
ftr-362	3007	12	for	for	ADP
ftr-362	3007	13	three	three	NUM
ftr-362	3007	14	reasons	reason	NOUN
ftr-362	3007	15	:	:	PUNCT
ftr-362	3007	16	“	"	PUNCT
ftr-362	3007	17	(	(	PUNCT
ftr-362	3007	18	1	1	X
ftr-362	3007	19	)	)	PUNCT
ftr-362	3007	20	a	a	DET
ftr-362	3007	21	transaction	transaction	NOUN
ftr-362	3007	22	’s	’s	PART
ftr-362	3007	23	economic	economic	ADJ
ftr-362	3007	24	effect	effect	NOUN
ftr-362	3007	25	is	be	AUX
ftr-362	3007	26	measured	measure	VERB
ftr-362	3007	27	by	by	ADP
ftr-362	3007	28	whether	whether	SCONJ
ftr-362	3007	29	it	it	PRON
ftr-362	3007	30	subjects	subject	VERB
ftr-362	3007	31	the	the	DET
ftr-362	3007	32	taxpayer	taxpayer	NOUN
ftr-362	3007	33	to	to	PART
ftr-362	3007	34	market	market	NOUN
ftr-362	3007	35	risk	risk	NOUN
ftr-362	3007	36	,	,	PUNCT
ftr-362	3007	37	not	not	PART
ftr-362	3007	38	whether	whether	SCONJ
ftr-362	3007	39	it	it	PRON
ftr-362	3007	40	provides	provide	VERB
ftr-362	3007	41	a	a	DET
ftr-362	3007	42	realistic	realistic	ADJ
ftr-362	3007	43	possibility	possibility	NOUN
ftr-362	3007	44	of	of	ADP
ftr-362	3007	45	profit	profit	NOUN
ftr-362	3007	46	;	;	PUNCT
ftr-362	3007	47	(	(	PUNCT
ftr-362	3007	48	2	2	X
ftr-362	3007	49	)	)	PUNCT
ftr-362	3007	50	even	even	ADV
ftr-362	3007	51	if	if	SCONJ
ftr-362	3007	52	the	the	DET
ftr-362	3007	53	possibility	possibility	NOUN
ftr-362	3007	54	-	-	PUNCT
ftr-362	3007	55	of	of	ADP
ftr-362	3007	56	-	-	PUNCT
ftr-362	3007	57	profit	profit	NOUN
ftr-362	3007	58	test	test	NOUN
ftr-362	3007	59	is	be	AUX
ftr-362	3007	60	proper	proper	ADJ
ftr-362	3007	61	,	,	PUNCT
ftr-362	3007	62	there	there	PRON
ftr-362	3007	63	was	be	VERB
ftr-362	3007	64	no	no	DET
ftr-362	3007	65	known	know	VERB
ftr-362	3007	66	legal	legal	ADJ
ftr-362	3007	67	duty	duty	NOUN
ftr-362	3007	68	to	to	PART
ftr-362	3007	69	account	account	VERB
ftr-362	3007	70	for	for	ADP
ftr-362	3007	71	fees	fee	NOUN
ftr-362	3007	72	when	when	SCONJ
ftr-362	3007	73	measuring	measure	VERB
ftr-362	3007	74	a	a	DET
ftr-362	3007	75	transaction	transaction	NOUN
ftr-362	3007	76	’s	’s	PART
ftr-362	3007	77	profit	profit	NOUN
ftr-362	3007	78	potential	potential	NOUN
ftr-362	3007	79	;	;	PUNCT
ftr-362	3007	80	and	and	CCONJ
ftr-362	3007	81	(	(	PUNCT
ftr-362	3007	82	3	3	X
ftr-362	3007	83	)	)	PUNCT
ftr-362	3007	84	helmer	helmer	NOUN
ftr-362	3007	85	-	-	PUNCT
ftr-362	3007	86	based	base	VERB
ftr-362	3007	87	tax	tax	NOUN
ftr-362	3007	88	strategies	strategy	NOUN
ftr-362	3007	89	were	be	AUX
ftr-362	3007	90	not	not	PART
ftr-362	3007	91	outlawed	outlaw	VERB
ftr-362	3007	92	by	by	ADP
ftr-362	3007	93	2011	2011	NUM
ftr-362	3007	94	]	]	PUNCT
ftr-362	3007	95	recent	recent	ADJ
ftr-362	3007	96	developments	development	NOUN
ftr-362	3007	97	in	in	ADP
ftr-362	3007	98	federal	federal	ADJ
ftr-362	3007	99	income	income	NOUN
ftr-362	3007	100	taxation	taxation	NOUN
ftr-362	3007	101	713	713	NUM
ftr-362	3007	102	the	the	DET
ftr-362	3007	103	irs	irs	PROPN
ftr-362	3007	104	until	until	SCONJ
ftr-362	3007	105	after	after	SCONJ
ftr-362	3007	106	defendants	defendant	NOUN
ftr-362	3007	107	executed	execute	VERB
ftr-362	3007	108	the	the	DET
ftr-362	3007	109	transactions	transaction	NOUN
ftr-362	3007	110	at	at	ADP
ftr-362	3007	111	issue	issue	NOUN
ftr-362	3007	112	.	.	PUNCT
ftr-362	3007	113	”	"	PUNCT
ftr-362	3008	1	the	the	DET
ftr-362	3008	2	court	court	NOUN
ftr-362	3008	3	rejected	reject	VERB
ftr-362	3008	4	all	all	DET
ftr-362	3008	5	three	three	NUM
ftr-362	3008	6	arguments	argument	NOUN
ftr-362	3008	7	.	.	PUNCT
ftr-362	3009	1	as	as	ADP
ftr-362	3009	2	the	the	DET
ftr-362	3009	3	first	first	ADJ
ftr-362	3009	4	argument	argument	NOUN
ftr-362	3009	5	,	,	PUNCT
ftr-362	3009	6	the	the	DET
ftr-362	3009	7	court	court	NOUN
ftr-362	3009	8	concluded	conclude	VERB
ftr-362	3009	9	,	,	PUNCT
ftr-362	3009	10	“	"	PUNCT
ftr-362	3009	11	defendants	defendant	NOUN
ftr-362	3009	12	mistakenly	mistakenly	ADV
ftr-362	3009	13	assert	assert	VERB
ftr-362	3009	14	that	that	SCONJ
ftr-362	3009	15	the	the	DET
ftr-362	3009	16	economic	economic	ADJ
ftr-362	3009	17	effect	effect	NOUN
ftr-362	3009	18	component	component	NOUN
ftr-362	3009	19	of	of	ADP
ftr-362	3009	20	the	the	DET
ftr-362	3009	21	economic	economic	ADJ
ftr-362	3009	22	substance	substance	NOUN
ftr-362	3009	23	doctrine	doctrine	NOUN
ftr-362	3009	24	asks	ask	VERB
ftr-362	3009	25	only	only	ADV
ftr-362	3009	26	whether	whether	SCONJ
ftr-362	3009	27	a	a	DET
ftr-362	3009	28	transaction	transaction	NOUN
ftr-362	3009	29	subjects	subject	VERB
ftr-362	3009	30	the	the	DET
ftr-362	3009	31	taxpayer	taxpayer	NOUN
ftr-362	3009	32	to	to	PART
ftr-362	3009	33	market	market	NOUN
ftr-362	3009	34	risk	risk	NOUN
ftr-362	3009	35	.	.	PUNCT
ftr-362	3010	1	‘	'	PUNCT
ftr-362	3010	2	the	the	DET
ftr-362	3010	3	nature	nature	NOUN
ftr-362	3010	4	of	of	ADP
ftr-362	3010	5	the	the	DET
ftr-362	3010	6	economic	economic	ADJ
ftr-362	3010	7	substance	substance	NOUN
ftr-362	3010	8	analysis	analysis	NOUN
ftr-362	3010	9	is	be	AUX
ftr-362	3010	10	flexible	flexible	ADJ
ftr-362	3010	11	.	.	PUNCT
ftr-362	3010	12	’	'	PUNCT
ftr-362	3010	13	”	"	PUNCT
ftr-362	3010	14	as	as	ADP
ftr-362	3010	15	to	to	ADP
ftr-362	3010	16	the	the	DET
ftr-362	3010	17	second	second	ADJ
ftr-362	3010	18	argument	argument	NOUN
ftr-362	3010	19	the	the	DET
ftr-362	3010	20	court	court	NOUN
ftr-362	3010	21	concluded	conclude	VERB
ftr-362	3010	22	,	,	PUNCT
ftr-362	3010	23	“	"	PUNCT
ftr-362	3010	24	because	because	SCONJ
ftr-362	3010	25	the	the	DET
ftr-362	3010	26	indictment	indictment	NOUN
ftr-362	3010	27	alleges	allege	VERB
ftr-362	3010	28	that	that	SCONJ
ftr-362	3010	29	the	the	DET
ftr-362	3010	30	all	all	ADV
ftr-362	3010	31	-	-	PUNCT
ftr-362	3010	32	in	in	ADP
ftr-362	3010	33	fee	fee	NOUN
ftr-362	3010	34	was	be	AUX
ftr-362	3010	35	integral	integral	ADJ
ftr-362	3010	36	to	to	ADP
ftr-362	3010	37	the	the	DET
ftr-362	3010	38	tax	tax	NOUN
ftr-362	3010	39	shelters	shelter	NOUN
ftr-362	3010	40	,	,	PUNCT
ftr-362	3010	41	such	such	DET
ftr-362	3010	42	a	a	DET
ftr-362	3010	43	formulation	formulation	NOUN
ftr-362	3010	44	is	be	AUX
ftr-362	3010	45	particularly	particularly	ADV
ftr-362	3010	46	appropriate	appropriate	ADJ
ftr-362	3010	47	.	.	PUNCT
ftr-362	3011	1	indeed	indeed	ADV
ftr-362	3011	2	,	,	PUNCT
ftr-362	3011	3	ignoring	ignore	VERB
ftr-362	3011	4	fees	fee	NOUN
ftr-362	3011	5	associated	associate	VERB
ftr-362	3011	6	with	with	ADP
ftr-362	3011	7	a	a	DET
ftr-362	3011	8	tax	tax	NOUN
ftr-362	3011	9	shelter	shelter	NOUN
ftr-362	3011	10	conflicts	conflict	NOUN
ftr-362	3011	11	with	with	ADP
ftr-362	3011	12	rational	rational	ADJ
ftr-362	3011	13	decision	decision	NOUN
ftr-362	3011	14	making	making	NOUN
ftr-362	3011	15	—	—	PUNCT
ftr-362	3011	16	absent	absent	ADJ
ftr-362	3011	17	tax	tax	NOUN
ftr-362	3011	18	benefits	benefit	NOUN
ftr-362	3011	19	,	,	PUNCT
ftr-362	3011	20	no	no	DET
ftr-362	3011	21	rational	rational	ADJ
ftr-362	3011	22	investor	investor	NOUN
ftr-362	3011	23	would	would	AUX
ftr-362	3011	24	entertain	entertain	VERB
ftr-362	3011	25	an	an	DET
ftr-362	3011	26	investment	investment	NOUN
ftr-362	3011	27	where	where	SCONJ
ftr-362	3011	28	the	the	DET
ftr-362	3011	29	total	total	ADJ
ftr-362	3011	30	costs	cost	NOUN
ftr-362	3011	31	exceeded	exceed	VERB
ftr-362	3011	32	any	any	DET
ftr-362	3011	33	potential	potential	ADJ
ftr-362	3011	34	return	return	NOUN
ftr-362	3011	35	.	.	PUNCT
ftr-362	3012	1	finally	finally	ADV
ftr-362	3012	2	,	,	PUNCT
ftr-362	3012	3	as	as	ADP
ftr-362	3012	4	to	to	ADP
ftr-362	3012	5	the	the	DET
ftr-362	3012	6	third	third	ADJ
ftr-362	3012	7	argument	argument	NOUN
ftr-362	3012	8	,	,	PUNCT
ftr-362	3012	9	the	the	DET
ftr-362	3012	10	court	court	NOUN
ftr-362	3012	11	concluded	conclude	VERB
ftr-362	3012	12	,	,	PUNCT
ftr-362	3012	13	“	"	PUNCT
ftr-362	3012	14	while	while	SCONJ
ftr-362	3012	15	the	the	DET
ftr-362	3012	16	indictment	indictment	NOUN
ftr-362	3012	17	describes	describe	VERB
ftr-362	3012	18	transactions	transaction	NOUN
ftr-362	3012	19	apparently	apparently	ADV
ftr-362	3012	20	modeled	model	VERB
ftr-362	3012	21	on	on	ADP
ftr-362	3012	22	helmer	helmer	NOUN
ftr-362	3012	23	,	,	PUNCT
ftr-362	3012	24	its	its	PRON
ftr-362	3012	25	center	center	NOUN
ftr-362	3012	26	of	of	ADP
ftr-362	3012	27	gravity	gravity	NOUN
ftr-362	3012	28	focuses	focus	VERB
ftr-362	3012	29	on	on	ADP
ftr-362	3012	30	the	the	DET
ftr-362	3012	31	shelters	shelter	NOUN
ftr-362	3012	32	as	as	ADP
ftr-362	3012	33	a	a	DET
ftr-362	3012	34	whole	whole	NOUN
ftr-362	3012	35	and	and	CCONJ
ftr-362	3012	36	the	the	DET
ftr-362	3012	37	fact	fact	NOUN
ftr-362	3012	38	that	that	SCONJ
ftr-362	3012	39	in	in	ADP
ftr-362	3012	40	the	the	DET
ftr-362	3012	41	aggregate	aggregate	NOUN
ftr-362	3012	42	they	they	PRON
ftr-362	3012	43	were	be	AUX
ftr-362	3012	44	shams	sham	NOUN
ftr-362	3012	45	.	.	PUNCT
ftr-362	3013	1	thus	thus	ADV
ftr-362	3013	2	,	,	PUNCT
ftr-362	3013	3	defendants	defendant	NOUN
ftr-362	3013	4	’	'	PUNCT
ftr-362	3013	5	technical	technical	ADJ
ftr-362	3013	6	adherence	adherence	NOUN
ftr-362	3013	7	to	to	ADP
ftr-362	3013	8	the	the	DET
ftr-362	3013	9	contingent	contingent	NOUN
ftr-362	3013	10	liability	liability	NOUN
ftr-362	3013	11	rule	rule	NOUN
ftr-362	3013	12	articulated	articulate	VERB
ftr-362	3013	13	in	in	ADP
ftr-362	3013	14	helmer	helmer	NOUN
ftr-362	3013	15	is	be	AUX
ftr-362	3013	16	irrelevant	irrelevant	ADJ
ftr-362	3013	17	.	.	PUNCT
ftr-362	3014	1	the	the	DET
ftr-362	3014	2	economic	economic	ADJ
ftr-362	3014	3	substance	substance	NOUN
ftr-362	3014	4	doctrine	doctrine	NOUN
ftr-362	3014	5	is	be	AUX
ftr-362	3014	6	designed	design	VERB
ftr-362	3014	7	to	to	PART
ftr-362	3014	8	ferret	ferret	VERB
ftr-362	3014	9	out	out	ADP
ftr-362	3014	10	improper	improper	ADJ
ftr-362	3014	11	conduct	conduct	NOUN
ftr-362	3014	12	‘	'	PUNCT
ftr-362	3014	13	despite	despite	SCONJ
ftr-362	3014	14	literal	literal	ADJ
ftr-362	3014	15	compliance	compliance	NOUN
ftr-362	3014	16	’	'	PUNCT
ftr-362	3014	17	with	with	ADP
ftr-362	3014	18	tax	tax	NOUN
ftr-362	3014	19	laws	law	NOUN
ftr-362	3014	20	.	.	PUNCT
ftr-362	3015	1	b.	b.	PROPN
ftr-362	3015	2	discovery	discovery	PROPN
ftr-362	3015	3	:	:	PUNCT
ftr-362	3015	4	summonses	summons	NOUN
ftr-362	3015	5	and	and	CCONJ
ftr-362	3015	6	foia	foia	PROPN
ftr-362	3015	7	1	1	NUM
ftr-362	3015	8	.	.	PUNCT
ftr-362	3015	9	reversed	reverse	VERB
ftr-362	3015	10	by	by	ADP
ftr-362	3015	11	a	a	DET
ftr-362	3015	12	divided	divide	VERB
ftr-362	3015	13	first	first	ADJ
ftr-362	3015	14	circuit	circuit	NOUN
ftr-362	3015	15	in	in	ADP
ftr-362	3015	16	an	an	DET
ftr-362	3015	17	en	en	X
ftr-362	3015	18	banc	banc	PROPN
ftr-362	3015	19	rehearing	rehear	VERB
ftr-362	3015	20	.	.	PUNCT
ftr-362	3016	1	the	the	DET
ftr-362	3016	2	first	first	ADJ
ftr-362	3016	3	follows	follow	VERB
ftr-362	3016	4	the	the	DET
ftr-362	3016	5	fifth	fifth	ADJ
ftr-362	3016	6	to	to	ADP
ftr-362	3016	7	el	el	PROPN
ftr-362	3016	8	paso	paso	PROPN
ftr-362	3016	9	.	.	PROPN
ftr-362	3017	1	united	united	PROPN
ftr-362	3017	2	states	states	PROPN
ftr-362	3017	3	v.	v.	PROPN
ftr-362	3017	4	textron	textron	PROPN
ftr-362	3017	5	inc	inc	PROPN
ftr-362	3017	6	.	.	PROPN
ftr-362	3017	7	,	,	PUNCT
ftr-362	3017	8	577	577	NUM
ftr-362	3017	9	f.3d	f.3d	NUM
ftr-362	3017	10	21	21	NUM
ftr-362	3017	11	(	(	PUNCT
ftr-362	3017	12	1st	1st	ADJ
ftr-362	3017	13	cir	cir	NOUN
ftr-362	3017	14	.	.	PUNCT
ftr-362	3018	1	8/13/09	8/13/09	NUM
ftr-362	3018	2	)	)	PUNCT
ftr-362	3018	3	(	(	PUNCT
ftr-362	3018	4	3	3	NUM
ftr-362	3018	5	-	-	SYM
ftr-362	3018	6	2	2	NUM
ftr-362	3018	7	)	)	PUNCT
ftr-362	3018	8	,	,	PUNCT
ftr-362	3018	9	cert	cert	PROPN
ftr-362	3018	10	.	.	PUNCT
ftr-362	3019	1	denied	deny	VERB
ftr-362	3019	2	,	,	PUNCT
ftr-362	3019	3	130	130	NUM
ftr-362	3019	4	s.	s.	PROPN
ftr-362	3019	5	ct	ct	PROPN
ftr-362	3019	6	.	.	PROPN
ftr-362	3019	7	3320	3320	NUM
ftr-362	3019	8	(	(	PUNCT
ftr-362	3019	9	5/24/10	5/24/10	NUM
ftr-362	3019	10	)	)	PUNCT
ftr-362	3019	11	.	.	PUNCT
ftr-362	3020	1	the	the	DET
ftr-362	3020	2	majority	majority	NOUN
ftr-362	3020	3	(	(	PUNCT
ftr-362	3020	4	judge	judge	PROPN
ftr-362	3020	5	boudin	boudin	PROPN
ftr-362	3020	6	)	)	PUNCT
ftr-362	3020	7	held	hold	VERB
ftr-362	3020	8	that	that	SCONJ
ftr-362	3020	9	the	the	DET
ftr-362	3020	10	work	work	NOUN
ftr-362	3020	11	product	product	NOUN
ftr-362	3020	12	privilege	privilege	NOUN
ftr-362	3020	13	protects	protect	VERB
ftr-362	3020	14	only	only	ADV
ftr-362	3020	15	work	work	NOUN
ftr-362	3020	16	done	do	VERB
ftr-362	3020	17	for	for	ADP
ftr-362	3020	18	litigation	litigation	NOUN
ftr-362	3020	19	purposes	purpose	NOUN
ftr-362	3020	20	(	(	PUNCT
ftr-362	3020	21	the	the	DET
ftr-362	3020	22	“	"	PUNCT
ftr-362	3020	23	prepared	prepared	ADJ
ftr-362	3020	24	for	for	ADP
ftr-362	3020	25	”	"	PUNCT
ftr-362	3020	26	test	test	NOUN
ftr-362	3020	27	or	or	CCONJ
ftr-362	3020	28	the	the	DET
ftr-362	3020	29	“	"	PUNCT
ftr-362	3020	30	primary	primary	ADJ
ftr-362	3020	31	purpose	purpose	NOUN
ftr-362	3020	32	”	"	PUNCT
ftr-362	3020	33	test	test	NOUN
ftr-362	3020	34	)	)	PUNCT
ftr-362	3020	35	,	,	PUNCT
ftr-362	3020	36	and	and	CCONJ
ftr-362	3020	37	abandoned	abandon	VERB
ftr-362	3020	38	the	the	DET
ftr-362	3020	39	prior	prior	ADJ
ftr-362	3020	40	first	first	ADJ
ftr-362	3020	41	circuit	circuit	NOUN
ftr-362	3020	42	“	"	PUNCT
ftr-362	3020	43	because	because	SCONJ
ftr-362	3020	44	of	of	ADP
ftr-362	3020	45	”	"	PUNCT
ftr-362	3020	46	test	test	NOUN
ftr-362	3020	47	,	,	PUNCT
ftr-362	3020	48	encompassing	encompass	VERB
ftr-362	3020	49	work	work	NOUN
ftr-362	3020	50	done	do	VERB
ftr-362	3020	51	in	in	ADP
ftr-362	3020	52	preparing	prepare	VERB
ftr-362	3020	53	financial	financial	ADJ
ftr-362	3020	54	statements	statement	NOUN
ftr-362	3020	55	that	that	PRON
ftr-362	3020	56	also	also	ADV
ftr-362	3020	57	is	be	AUX
ftr-362	3020	58	prepared	prepare	VERB
ftr-362	3020	59	in	in	ADP
ftr-362	3020	60	contemplation	contemplation	NOUN
ftr-362	3020	61	of	of	ADP
ftr-362	3020	62	litigation	litigation	NOUN
ftr-362	3020	63	.	.	PUNCT
ftr-362	3021	1	the	the	DET
ftr-362	3021	2	majority	majority	NOUN
ftr-362	3021	3	followed	follow	VERB
ftr-362	3021	4	united	united	PROPN
ftr-362	3021	5	states	states	PROPN
ftr-362	3021	6	v.	v.	PROPN
ftr-362	3021	7	el	el	PROPN
ftr-362	3021	8	paso	paso	PROPN
ftr-362	3021	9	co.	co.	PROPN
ftr-362	3021	10	,	,	PUNCT
ftr-362	3021	11	682	682	NUM
ftr-362	3021	12	f.2d	f.2d	NOUN
ftr-362	3021	13	530	530	NUM
ftr-362	3021	14	(	(	PUNCT
ftr-362	3021	15	5th	5th	ADJ
ftr-362	3021	16	cir	cir	NOUN
ftr-362	3021	17	.	.	PROPN
ftr-362	3021	18	1982	1982	NUM
ftr-362	3021	19	)	)	PUNCT
ftr-362	3021	20	.	.	PUNCT
ftr-362	3022	1	judge	judge	PROPN
ftr-362	3022	2	boudin	boudin	PROPN
ftr-362	3022	3	concluded	conclude	VERB
ftr-362	3022	4	:	:	PUNCT
ftr-362	3022	5	textron	textron	PROPN
ftr-362	3022	6	apparently	apparently	ADV
ftr-362	3022	7	thinks	think	VERB
ftr-362	3022	8	it	it	PRON
ftr-362	3022	9	is	be	AUX
ftr-362	3022	10	“	"	PUNCT
ftr-362	3022	11	unfair	unfair	ADJ
ftr-362	3022	12	”	"	PUNCT
ftr-362	3022	13	for	for	SCONJ
ftr-362	3022	14	the	the	DET
ftr-362	3022	15	government	government	NOUN
ftr-362	3022	16	to	to	PART
ftr-362	3022	17	have	have	VERB
ftr-362	3022	18	access	access	NOUN
ftr-362	3022	19	to	to	ADP
ftr-362	3022	20	its	its	PRON
ftr-362	3022	21	spreadsheets	spreadsheet	NOUN
ftr-362	3022	22	,	,	PUNCT
ftr-362	3022	23	but	but	CCONJ
ftr-362	3022	24	tax	tax	NOUN
ftr-362	3022	25	collection	collection	NOUN
ftr-362	3022	26	is	be	AUX
ftr-362	3022	27	not	not	PART
ftr-362	3022	28	a	a	DET
ftr-362	3022	29	game	game	NOUN
ftr-362	3022	30	.	.	PUNCT
ftr-362	3023	1	underpaying	underpay	VERB
ftr-362	3023	2	taxes	taxis	NOUN
ftr-362	3023	3	threatens	threaten	VERB
ftr-362	3023	4	the	the	DET
ftr-362	3023	5	essential	essential	ADJ
ftr-362	3023	6	public	public	ADJ
ftr-362	3023	7	interest	interest	NOUN
ftr-362	3023	8	in	in	ADP
ftr-362	3023	9	revenue	revenue	NOUN
ftr-362	3023	10	collection	collection	NOUN
ftr-362	3023	11	.	.	PUNCT
ftr-362	3024	1	if	if	SCONJ
ftr-362	3024	2	a	a	DET
ftr-362	3024	3	blueprint	blueprint	NOUN
ftr-362	3024	4	to	to	ADP
ftr-362	3024	5	textron	textron	PROPN
ftr-362	3024	6	’s	’s	PART
ftr-362	3024	7	possible	possible	ADJ
ftr-362	3024	8	improper	improper	ADJ
ftr-362	3024	9	deductions	deduction	NOUN
ftr-362	3024	10	can	can	AUX
ftr-362	3024	11	be	be	AUX
ftr-362	3024	12	found	find	VERB
ftr-362	3024	13	in	in	ADP
ftr-362	3024	14	textron	textron	NOUN
ftr-362	3024	15	’s	’s	PART
ftr-362	3024	16	files	file	NOUN
ftr-362	3024	17	,	,	PUNCT
ftr-362	3024	18	it	it	PRON
ftr-362	3024	19	is	be	AUX
ftr-362	3024	20	properly	properly	ADV
ftr-362	3024	21	available	available	ADJ
ftr-362	3024	22	to	to	ADP
ftr-362	3024	23	the	the	DET
ftr-362	3024	24	government	government	NOUN
ftr-362	3024	25	unless	unless	SCONJ
ftr-362	3024	26	privileged	privileged	ADJ
ftr-362	3024	27	.	.	PUNCT
ftr-362	3025	1	virtually	virtually	ADV
ftr-362	3025	2	all	all	DET
ftr-362	3025	3	discovery	discovery	NOUN
ftr-362	3025	4	against	against	ADP
ftr-362	3025	5	a	a	DET
ftr-362	3025	6	party	party	NOUN
ftr-362	3025	7	aims	aim	VERB
ftr-362	3025	8	at	at	ADP
ftr-362	3025	9	securing	secure	VERB
ftr-362	3025	10	information	information	NOUN
ftr-362	3025	11	that	that	PRON
ftr-362	3025	12	may	may	AUX
ftr-362	3025	13	assist	assist	VERB
ftr-362	3025	14	an	an	DET
ftr-362	3025	15	opponent	opponent	NOUN
ftr-362	3025	16	in	in	ADP
ftr-362	3025	17	uncovering	uncover	VERB
ftr-362	3025	18	the	the	DET
ftr-362	3025	19	truth	truth	NOUN
ftr-362	3025	20	.	.	PUNCT
ftr-362	3026	1	unprivileged	unprivileged	ADJ
ftr-362	3026	2	irs	irs	PROPN
ftr-362	3026	3	information	information	NOUN
ftr-362	3026	4	is	be	AUX
ftr-362	3026	5	equally	equally	ADV
ftr-362	3026	6	subject	subject	ADJ
ftr-362	3026	7	to	to	ADP
ftr-362	3026	8	discovery	discovery	NOUN
ftr-362	3026	9	.	.	PUNCT
ftr-362	3027	1	the	the	DET
ftr-362	3027	2	practical	practical	ADJ
ftr-362	3027	3	problems	problem	NOUN
ftr-362	3027	4	confronting	confront	VERB
ftr-362	3027	5	the	the	DET
ftr-362	3027	6	irs	irs	PROPN
ftr-362	3027	7	in	in	ADP
ftr-362	3027	8	discovering	discover	VERB
ftr-362	3027	9	under	under	NOUN
ftr-362	3027	10	-	-	PUNCT
ftr-362	3027	11	reporting	reporting	NOUN
ftr-362	3027	12	of	of	ADP
ftr-362	3027	13	corporate	corporate	ADJ
ftr-362	3027	14	taxes	taxis	NOUN
ftr-362	3027	15	,	,	PUNCT
ftr-362	3027	16	which	which	PRON
ftr-362	3027	17	is	be	AUX
ftr-362	3027	18	likely	likely	ADV
ftr-362	3027	19	endemic	endemic	ADJ
ftr-362	3027	20	,	,	PUNCT
ftr-362	3027	21	are	be	AUX
ftr-362	3027	22	serious	serious	ADJ
ftr-362	3027	23	.	.	PUNCT
ftr-362	3028	1	textron	textron	PROPN
ftr-362	3028	2	’s	’s	PART
ftr-362	3028	3	return	return	NOUN
ftr-362	3028	4	is	be	AUX
ftr-362	3028	5	massive	massive	ADJ
ftr-362	3028	6	–	–	PUNCT
ftr-362	3028	7	constituting	constitute	VERB
ftr-362	3028	8	more	more	ADJ
ftr-362	3028	9	than	than	ADP
ftr-362	3028	10	4,000	4,000	NUM
ftr-362	3028	11	pages	page	NOUN
ftr-362	3028	12	–	–	PUNCT
ftr-362	3028	13	and	and	CCONJ
ftr-362	3028	14	the	the	DET
ftr-362	3028	15	irs	irs	PROPN
ftr-362	3028	16	requested	request	VERB
ftr-362	3028	17	the	the	DET
ftr-362	3028	18	work	work	NOUN
ftr-362	3028	19	papers	paper	NOUN
ftr-362	3028	20	only	only	ADV
ftr-362	3028	21	after	after	ADP
ftr-362	3028	22	finding	find	VERB
ftr-362	3028	23	a	a	DET
ftr-362	3028	24	specific	specific	ADJ
ftr-362	3028	25	type	type	NOUN
ftr-362	3028	26	of	of	ADP
ftr-362	3028	27	714	714	NUM
ftr-362	3028	28	florida	florida	PROPN
ftr-362	3028	29	tax	tax	NOUN
ftr-362	3028	30	review	review	NOUN
ftr-362	3028	31	[	[	X
ftr-362	3028	32	vol	vol	NOUN
ftr-362	3028	33	.	.	PUNCT
ftr-362	3029	1	10:9	10:9	NUM
ftr-362	3029	2	transaction	transaction	NOUN
ftr-362	3029	3	that	that	PRON
ftr-362	3029	4	had	have	AUX
ftr-362	3029	5	been	be	AUX
ftr-362	3029	6	shown	show	VERB
ftr-362	3029	7	to	to	PART
ftr-362	3029	8	be	be	AUX
ftr-362	3029	9	abused	abuse	VERB
ftr-362	3029	10	by	by	ADP
ftr-362	3029	11	taxpayers	taxpayer	NOUN
ftr-362	3029	12	.	.	PUNCT
ftr-362	3030	1	it	it	PRON
ftr-362	3030	2	is	be	AUX
ftr-362	3030	3	because	because	SCONJ
ftr-362	3030	4	the	the	DET
ftr-362	3030	5	collection	collection	NOUN
ftr-362	3030	6	of	of	ADP
ftr-362	3030	7	revenues	revenue	NOUN
ftr-362	3030	8	is	be	AUX
ftr-362	3030	9	essential	essential	ADJ
ftr-362	3030	10	to	to	ADP
ftr-362	3030	11	government	government	NOUN
ftr-362	3030	12	that	that	DET
ftr-362	3030	13	administrative	administrative	ADJ
ftr-362	3030	14	discovery	discovery	NOUN
ftr-362	3030	15	,	,	PUNCT
ftr-362	3030	16	along	along	ADP
ftr-362	3030	17	with	with	ADP
ftr-362	3030	18	many	many	ADJ
ftr-362	3030	19	other	other	ADJ
ftr-362	3030	20	comparatively	comparatively	ADV
ftr-362	3030	21	unusual	unusual	ADJ
ftr-362	3030	22	tools	tool	NOUN
ftr-362	3030	23	,	,	PUNCT
ftr-362	3030	24	are	be	AUX
ftr-362	3030	25	furnished	furnish	VERB
ftr-362	3030	26	to	to	ADP
ftr-362	3030	27	the	the	DET
ftr-362	3030	28	irs	irs	PROPN
ftr-362	3030	29	.	.	PUNCT
ftr-362	3031	1	as	as	SCONJ
ftr-362	3031	2	bentham	bentham	PROPN
ftr-362	3031	3	explained	explain	VERB
ftr-362	3031	4	,	,	PUNCT
ftr-362	3031	5	all	all	DET
ftr-362	3031	6	privileges	privilege	NOUN
ftr-362	3031	7	limit	limit	VERB
ftr-362	3031	8	access	access	NOUN
ftr-362	3031	9	to	to	ADP
ftr-362	3031	10	the	the	DET
ftr-362	3031	11	truth	truth	NOUN
ftr-362	3031	12	in	in	ADP
ftr-362	3031	13	aid	aid	NOUN
ftr-362	3031	14	of	of	ADP
ftr-362	3031	15	other	other	ADJ
ftr-362	3031	16	objectives	objective	NOUN
ftr-362	3031	17	,	,	PUNCT
ftr-362	3031	18	8	8	NUM
ftr-362	3031	19	wigmore	wigmore	NOUN
ftr-362	3031	20	,	,	PUNCT
ftr-362	3031	21	evidence	evidence	NOUN
ftr-362	3031	22	§	§	PROPN
ftr-362	3031	23	2291	2291	NUM
ftr-362	3031	24	(	(	PUNCT
ftr-362	3031	25	mcnaughton	mcnaughton	PROPN
ftr-362	3031	26	rev	rev	VERB
ftr-362	3031	27	.	.	PROPN
ftr-362	3031	28	1961	1961	NUM
ftr-362	3031	29	)	)	PUNCT
ftr-362	3031	30	,	,	PUNCT
ftr-362	3031	31	but	but	CCONJ
ftr-362	3031	32	virtually	virtually	ADV
ftr-362	3031	33	all	all	DET
ftr-362	3031	34	privileges	privilege	NOUN
ftr-362	3031	35	are	be	AUX
ftr-362	3031	36	restricted	restrict	VERB
ftr-362	3031	37	–	–	PUNCT
ftr-362	3031	38	either	either	CCONJ
ftr-362	3031	39	(	(	PUNCT
ftr-362	3031	40	as	as	ADP
ftr-362	3031	41	here	here	ADV
ftr-362	3031	42	)	)	PUNCT
ftr-362	3031	43	by	by	ADP
ftr-362	3031	44	definition	definition	NOUN
ftr-362	3031	45	or	or	CCONJ
ftr-362	3031	46	(	(	PUNCT
ftr-362	3031	47	in	in	ADP
ftr-362	3031	48	many	many	ADJ
ftr-362	3031	49	cases	case	NOUN
ftr-362	3031	50	)	)	PUNCT
ftr-362	3031	51	through	through	ADP
ftr-362	3031	52	explicit	explicit	ADJ
ftr-362	3031	53	exceptions	exception	NOUN
ftr-362	3031	54	–	–	PUNCT
ftr-362	3031	55	by	by	ADP
ftr-362	3031	56	countervailing	countervail	VERB
ftr-362	3031	57	limitations	limitation	NOUN
ftr-362	3031	58	.	.	PUNCT
ftr-362	3032	1	the	the	DET
ftr-362	3032	2	fifth	fifth	PROPN
ftr-362	3032	3	amendment	amendment	NOUN
ftr-362	3032	4	privilege	privilege	NOUN
ftr-362	3032	5	against	against	ADP
ftr-362	3032	6	selfincrimination	selfincrimination	NOUN
ftr-362	3032	7	is	be	AUX
ftr-362	3032	8	qualified	qualified	ADJ
ftr-362	3032	9	,	,	PUNCT
ftr-362	3032	10	among	among	ADP
ftr-362	3032	11	other	other	ADJ
ftr-362	3032	12	doctrines	doctrine	NOUN
ftr-362	3032	13	,	,	PUNCT
ftr-362	3032	14	by	by	ADP
ftr-362	3032	15	the	the	DET
ftr-362	3032	16	required	require	VERB
ftr-362	3032	17	records	record	NOUN
ftr-362	3032	18	exception	exception	NOUN
ftr-362	3032	19	,	,	PUNCT
ftr-362	3032	20	and	and	CCONJ
ftr-362	3032	21	the	the	DET
ftr-362	3032	22	attorney	attorney	NOUN
ftr-362	3032	23	client	client	NOUN
ftr-362	3032	24	privilege	privilege	NOUN
ftr-362	3032	25	,	,	PUNCT
ftr-362	3032	26	along	along	ADP
ftr-362	3032	27	with	with	ADP
ftr-362	3032	28	other	other	ADJ
ftr-362	3032	29	limitations	limitation	NOUN
ftr-362	3032	30	,	,	PUNCT
ftr-362	3032	31	by	by	ADP
ftr-362	3032	32	the	the	DET
ftr-362	3032	33	crime	crime	NOUN
ftr-362	3032	34	-	-	PUNCT
ftr-362	3032	35	fraud	fraud	NOUN
ftr-362	3032	36	exception	exception	NOUN
ftr-362	3032	37	.	.	PUNCT
ftr-362	3033	1	to	to	PART
ftr-362	3033	2	sum	sum	VERB
ftr-362	3033	3	up	up	ADP
ftr-362	3033	4	,	,	PUNCT
ftr-362	3033	5	the	the	DET
ftr-362	3033	6	work	work	NOUN
ftr-362	3033	7	product	product	NOUN
ftr-362	3033	8	privilege	privilege	NOUN
ftr-362	3033	9	is	be	AUX
ftr-362	3033	10	aimed	aim	VERB
ftr-362	3033	11	at	at	ADP
ftr-362	3033	12	protecting	protect	VERB
ftr-362	3033	13	work	work	NOUN
ftr-362	3033	14	done	do	VERB
ftr-362	3033	15	for	for	ADP
ftr-362	3033	16	litigation	litigation	NOUN
ftr-362	3033	17	,	,	PUNCT
ftr-362	3033	18	not	not	PART
ftr-362	3033	19	in	in	ADP
ftr-362	3033	20	preparing	prepare	VERB
ftr-362	3033	21	financial	financial	ADJ
ftr-362	3033	22	statements	statement	NOUN
ftr-362	3033	23	.	.	PUNCT
ftr-362	3034	1	textron	textron	PROPN
ftr-362	3034	2	’s	’s	PART
ftr-362	3034	3	work	work	NOUN
ftr-362	3034	4	papers	paper	NOUN
ftr-362	3034	5	were	be	AUX
ftr-362	3034	6	prepared	prepare	VERB
ftr-362	3034	7	to	to	PART
ftr-362	3034	8	support	support	VERB
ftr-362	3034	9	financial	financial	ADJ
ftr-362	3034	10	filings	filing	NOUN
ftr-362	3034	11	and	and	CCONJ
ftr-362	3034	12	gain	gain	VERB
ftr-362	3034	13	auditor	auditor	NOUN
ftr-362	3034	14	approval	approval	NOUN
ftr-362	3034	15	;	;	PUNCT
ftr-362	3034	16	the	the	DET
ftr-362	3034	17	compulsion	compulsion	NOUN
ftr-362	3034	18	of	of	ADP
ftr-362	3034	19	the	the	DET
ftr-362	3034	20	securities	security	NOUN
ftr-362	3034	21	laws	law	NOUN
ftr-362	3034	22	and	and	CCONJ
ftr-362	3034	23	auditing	auditing	NOUN
ftr-362	3034	24	requirements	requirement	NOUN
ftr-362	3034	25	assure	assure	VERB
ftr-362	3034	26	that	that	SCONJ
ftr-362	3034	27	they	they	PRON
ftr-362	3034	28	will	will	AUX
ftr-362	3034	29	be	be	AUX
ftr-362	3034	30	carefully	carefully	ADV
ftr-362	3034	31	prepared	prepare	VERB
ftr-362	3034	32	,	,	PUNCT
ftr-362	3034	33	in	in	ADP
ftr-362	3034	34	their	their	PRON
ftr-362	3034	35	present	present	ADJ
ftr-362	3034	36	form	form	NOUN
ftr-362	3034	37	,	,	PUNCT
ftr-362	3034	38	even	even	ADV
ftr-362	3034	39	though	though	SCONJ
ftr-362	3034	40	not	not	PART
ftr-362	3034	41	protected	protect	VERB
ftr-362	3034	42	;	;	PUNCT
ftr-362	3034	43	and	and	CCONJ
ftr-362	3034	44	irs	irs	PROPN
ftr-362	3034	45	access	access	NOUN
ftr-362	3034	46	serves	serve	VERB
ftr-362	3034	47	the	the	DET
ftr-362	3034	48	legitimate	legitimate	ADJ
ftr-362	3034	49	,	,	PUNCT
ftr-362	3034	50	and	and	CCONJ
ftr-362	3034	51	important	important	ADJ
ftr-362	3034	52	,	,	PUNCT
ftr-362	3034	53	function	function	NOUN
ftr-362	3034	54	of	of	ADP
ftr-362	3034	55	detecting	detect	VERB
ftr-362	3034	56	and	and	CCONJ
ftr-362	3034	57	disallowing	disallow	VERB
ftr-362	3034	58	abusive	abusive	ADJ
ftr-362	3034	59	tax	tax	NOUN
ftr-362	3034	60	shelters	shelter	NOUN
ftr-362	3034	61	.	.	PUNCT
ftr-362	3035	1	[	[	X
ftr-362	3035	2	footnote	footnote	NOUN
ftr-362	3035	3	and	and	CCONJ
ftr-362	3035	4	internal	internal	ADJ
ftr-362	3035	5	citations	citation	NOUN
ftr-362	3035	6	omitted	omit	VERB
ftr-362	3035	7	]	]	PUNCT
ftr-362	3035	8	a.	a.	NOUN
ftr-362	3035	9	even	even	ADV
ftr-362	3035	10	after	after	ADP
ftr-362	3035	11	textron	textron	NOUN
ftr-362	3035	12	,	,	PUNCT
ftr-362	3035	13	the	the	DET
ftr-362	3035	14	government	government	NOUN
ftr-362	3035	15	is	be	AUX
ftr-362	3035	16	still	still	ADV
ftr-362	3035	17	not	not	PART
ftr-362	3035	18	home	home	ADV
ftr-362	3035	19	free	free	ADJ
ftr-362	3035	20	when	when	SCONJ
ftr-362	3035	21	it	it	PRON
ftr-362	3035	22	wants	want	VERB
ftr-362	3035	23	to	to	PART
ftr-362	3035	24	run	run	VERB
ftr-362	3035	25	barefoot	barefoot	ADV
ftr-362	3035	26	through	through	ADP
ftr-362	3035	27	tax	tax	NOUN
ftr-362	3035	28	audit	audit	NOUN
ftr-362	3035	29	workpapers	workpaper	NOUN
ftr-362	3035	30	and	and	CCONJ
ftr-362	3035	31	tax	tax	NOUN
ftr-362	3035	32	opinions	opinion	NOUN
ftr-362	3035	33	,	,	PUNCT
ftr-362	3035	34	and	and	CCONJ
ftr-362	3035	35	to	to	PART
ftr-362	3035	36	run	run	VERB
ftr-362	3035	37	roughshod	roughshod	ADV
ftr-362	3035	38	over	over	ADP
ftr-362	3035	39	work	work	NOUN
ftr-362	3035	40	product	product	NOUN
ftr-362	3035	41	protections	protection	NOUN
ftr-362	3035	42	.	.	PUNCT
ftr-362	3036	1	the	the	DET
ftr-362	3036	2	d.c	d.c	PROPN
ftr-362	3036	3	.	.	PROPN
ftr-362	3036	4	circuit	circuit	PROPN
ftr-362	3036	5	accepted	accept	VERB
ftr-362	3036	6	that	that	SCONJ
ftr-362	3036	7	dual	dual	ADJ
ftr-362	3036	8	-	-	PUNCT
ftr-362	3036	9	purpose	purpose	NOUN
ftr-362	3036	10	documents	document	NOUN
ftr-362	3036	11	could	could	AUX
ftr-362	3036	12	be	be	AUX
ftr-362	3036	13	covered	cover	VERB
ftr-362	3036	14	by	by	ADP
ftr-362	3036	15	the	the	DET
ftr-362	3036	16	work	work	NOUN
ftr-362	3036	17	product	product	NOUN
ftr-362	3036	18	doctrine	doctrine	NOUN
ftr-362	3036	19	,	,	PUNCT
ftr-362	3036	20	and	and	CCONJ
ftr-362	3036	21	it	it	PRON
ftr-362	3036	22	refused	refuse	VERB
ftr-362	3036	23	to	to	PART
ftr-362	3036	24	find	find	VERB
ftr-362	3036	25	that	that	DET
ftr-362	3036	26	disclosure	disclosure	NOUN
ftr-362	3036	27	to	to	ADP
ftr-362	3036	28	the	the	DET
ftr-362	3036	29	auditing	auditing	NOUN
ftr-362	3036	30	cpa	cpa	NOUN
ftr-362	3036	31	firm	firm	NOUN
ftr-362	3036	32	constituted	constitute	VERB
ftr-362	3036	33	waiver	waiver	NOUN
ftr-362	3036	34	of	of	ADP
ftr-362	3036	35	work	work	NOUN
ftr-362	3036	36	product	product	NOUN
ftr-362	3036	37	protection	protection	NOUN
ftr-362	3036	38	.	.	PUNCT
ftr-362	3037	1	united	united	PROPN
ftr-362	3037	2	states	states	PROPN
ftr-362	3037	3	v.	v.	ADP
ftr-362	3037	4	deloitte	deloitte	PROPN
ftr-362	3037	5	llp	llp	PROPN
ftr-362	3037	6	,	,	PUNCT
ftr-362	3037	7	610	610	NUM
ftr-362	3037	8	f.3d	f.3d	NUM
ftr-362	3037	9	129	129	NUM
ftr-362	3037	10	(	(	PUNCT
ftr-362	3037	11	d.c	d.c	PROPN
ftr-362	3037	12	.	.	PROPN
ftr-362	3037	13	cir	cir	PROPN
ftr-362	3037	14	.	.	PUNCT
ftr-362	3038	1	6/29/10	6/29/10	NUM
ftr-362	3038	2	)	)	PUNCT
ftr-362	3038	3	.	.	PUNCT
ftr-362	3039	1	the	the	DET
ftr-362	3039	2	government	government	NOUN
ftr-362	3039	3	sought	seek	VERB
ftr-362	3039	4	discovery	discovery	NOUN
ftr-362	3039	5	of	of	ADP
ftr-362	3039	6	three	three	NUM
ftr-362	3039	7	documents	document	NOUN
ftr-362	3039	8	in	in	ADP
ftr-362	3039	9	the	the	DET
ftr-362	3039	10	possession	possession	NOUN
ftr-362	3039	11	of	of	ADP
ftr-362	3039	12	deloitte	deloitte	PROPN
ftr-362	3039	13	,	,	PUNCT
ftr-362	3039	14	dow	dow	PROPN
ftr-362	3039	15	chemical	chemical	PROPN
ftr-362	3039	16	’s	’s	PART
ftr-362	3039	17	independent	independent	ADJ
ftr-362	3039	18	auditor	auditor	NOUN
ftr-362	3039	19	,	,	PUNCT
ftr-362	3039	20	that	that	SCONJ
ftr-362	3039	21	the	the	DET
ftr-362	3039	22	taxpayer	taxpayer	NOUN
ftr-362	3039	23	,	,	PUNCT
ftr-362	3039	24	claimed	claim	VERB
ftr-362	3039	25	were	be	AUX
ftr-362	3039	26	attorney	attorney	NOUN
ftr-362	3039	27	work	work	NOUN
ftr-362	3039	28	product	product	NOUN
ftr-362	3039	29	.	.	PUNCT
ftr-362	3040	1	one	one	NUM
ftr-362	3040	2	document	document	NOUN
ftr-362	3040	3	was	be	AUX
ftr-362	3040	4	a	a	DET
ftr-362	3040	5	draft	draft	NOUN
ftr-362	3040	6	memorandum	memorandum	NOUN
ftr-362	3040	7	prepared	prepare	VERB
ftr-362	3040	8	by	by	ADP
ftr-362	3040	9	deloitte	deloitte	PROPN
ftr-362	3040	10	that	that	PRON
ftr-362	3040	11	summarized	summarize	VERB
ftr-362	3040	12	a	a	DET
ftr-362	3040	13	meeting	meeting	NOUN
ftr-362	3040	14	between	between	ADP
ftr-362	3040	15	dow	dow	PROPN
ftr-362	3040	16	employees	employee	NOUN
ftr-362	3040	17	,	,	PUNCT
ftr-362	3040	18	dow	dow	PROPN
ftr-362	3040	19	’s	’s	PART
ftr-362	3040	20	outside	outside	ADJ
ftr-362	3040	21	counsel	counsel	NOUN
ftr-362	3040	22	,	,	PUNCT
ftr-362	3040	23	and	and	CCONJ
ftr-362	3040	24	deloitte	deloitte	PROPN
ftr-362	3040	25	employees	employee	NOUN
ftr-362	3040	26	about	about	ADP
ftr-362	3040	27	the	the	DET
ftr-362	3040	28	possibility	possibility	NOUN
ftr-362	3040	29	of	of	ADP
ftr-362	3040	30	litigation	litigation	NOUN
ftr-362	3040	31	over	over	ADP
ftr-362	3040	32	a	a	DET
ftr-362	3040	33	partnership	partnership	NOUN
ftr-362	3040	34	in	in	ADP
ftr-362	3040	35	which	which	PRON
ftr-362	3040	36	dow	dow	NOUN
ftr-362	3040	37	was	be	AUX
ftr-362	3040	38	a	a	DET
ftr-362	3040	39	member	member	NOUN
ftr-362	3040	40	and	and	CCONJ
ftr-362	3040	41	the	the	DET
ftr-362	3040	42	necessity	necessity	NOUN
ftr-362	3040	43	of	of	ADP
ftr-362	3040	44	accounting	account	VERB
ftr-362	3040	45	for	for	ADP
ftr-362	3040	46	such	such	DET
ftr-362	3040	47	a	a	DET
ftr-362	3040	48	possibility	possibility	NOUN
ftr-362	3040	49	in	in	ADP
ftr-362	3040	50	an	an	DET
ftr-362	3040	51	ongoing	ongoing	ADJ
ftr-362	3040	52	audit	audit	NOUN
ftr-362	3040	53	.	.	PUNCT
ftr-362	3041	1	the	the	DET
ftr-362	3041	2	district	district	NOUN
ftr-362	3041	3	court	court	NOUN
ftr-362	3041	4	had	have	AUX
ftr-362	3041	5	concluded	conclude	VERB
ftr-362	3041	6	that	that	SCONJ
ftr-362	3041	7	,	,	PUNCT
ftr-362	3041	8	although	although	SCONJ
ftr-362	3041	9	the	the	DET
ftr-362	3041	10	document	document	NOUN
ftr-362	3041	11	was	be	AUX
ftr-362	3041	12	created	create	VERB
ftr-362	3041	13	by	by	ADP
ftr-362	3041	14	deloitte	deloitte	PROPN
ftr-362	3041	15	,	,	PUNCT
ftr-362	3041	16	it	it	PRON
ftr-362	3041	17	was	be	AUX
ftr-362	3041	18	nonetheless	nonetheless	ADV
ftr-362	3041	19	dow	dow	PROPN
ftr-362	3041	20	’s	’s	PART
ftr-362	3041	21	work	work	NOUN
ftr-362	3041	22	product	product	NOUN
ftr-362	3041	23	because	because	SCONJ
ftr-362	3041	24	“	"	PUNCT
ftr-362	3041	25	its	its	PRON
ftr-362	3041	26	contents	content	NOUN
ftr-362	3041	27	record	record	VERB
ftr-362	3041	28	the	the	DET
ftr-362	3041	29	thoughts	thought	NOUN
ftr-362	3041	30	of	of	ADP
ftr-362	3041	31	dow	dow	NOUN
ftr-362	3041	32	’s	’s	PART
ftr-362	3041	33	counsel	counsel	NOUN
ftr-362	3041	34	regarding	regard	VERB
ftr-362	3041	35	the	the	DET
ftr-362	3041	36	prospect	prospect	NOUN
ftr-362	3041	37	of	of	ADP
ftr-362	3041	38	litigation	litigation	NOUN
ftr-362	3041	39	.	.	PUNCT
ftr-362	3041	40	”	"	PUNCT
ftr-362	3042	1	the	the	DET
ftr-362	3042	2	second	second	ADJ
ftr-362	3042	3	document	document	NOUN
ftr-362	3042	4	was	be	AUX
ftr-362	3042	5	a	a	DET
ftr-362	3042	6	memorandum	memorandum	NOUN
ftr-362	3042	7	and	and	CCONJ
ftr-362	3042	8	flow	flow	NOUN
ftr-362	3042	9	chart	chart	NOUN
ftr-362	3042	10	prepared	prepare	VERB
ftr-362	3042	11	by	by	ADP
ftr-362	3042	12	two	two	NUM
ftr-362	3042	13	dow	dow	PROPN
ftr-362	3042	14	employees	employee	NOUN
ftr-362	3042	15	,	,	PUNCT
ftr-362	3042	16	an	an	DET
ftr-362	3042	17	accountant	accountant	NOUN
ftr-362	3042	18	and	and	CCONJ
ftr-362	3042	19	an	an	DET
ftr-362	3042	20	in	in	ADP
ftr-362	3042	21	-	-	PUNCT
ftr-362	3042	22	house	house	NOUN
ftr-362	3042	23	attorney	attorney	NOUN
ftr-362	3042	24	.	.	PUNCT
ftr-362	3043	1	the	the	DET
ftr-362	3043	2	third	third	ADJ
ftr-362	3043	3	was	be	AUX
ftr-362	3043	4	a	a	DET
ftr-362	3043	5	tax	tax	NOUN
ftr-362	3043	6	opinion	opinion	NOUN
ftr-362	3043	7	prepared	prepare	VERB
ftr-362	3043	8	by	by	ADP
ftr-362	3043	9	dow	dow	PROPN
ftr-362	3043	10	’s	’s	PART
ftr-362	3043	11	outside	outside	ADJ
ftr-362	3043	12	counsel	counsel	NOUN
ftr-362	3043	13	.	.	PUNCT
ftr-362	3044	1	the	the	DET
ftr-362	3044	2	district	district	NOUN
ftr-362	3044	3	court	court	NOUN
ftr-362	3044	4	held	hold	VERB
ftr-362	3044	5	that	that	SCONJ
ftr-362	3044	6	all	all	DET
ftr-362	3044	7	three	three	NUM
ftr-362	3044	8	documents	document	NOUN
ftr-362	3044	9	were	be	AUX
ftr-362	3044	10	protected	protect	VERB
ftr-362	3044	11	under	under	ADP
ftr-362	3044	12	the	the	DET
ftr-362	3044	13	work	work	NOUN
ftr-362	3044	14	-	-	PUNCT
ftr-362	3044	15	product	product	NOUN
ftr-362	3044	16	doctrine	doctrine	NOUN
ftr-362	3044	17	.	.	PUNCT
ftr-362	3045	1	on	on	ADP
ftr-362	3045	2	appeal	appeal	NOUN
ftr-362	3045	3	,	,	PUNCT
ftr-362	3045	4	2011	2011	NUM
ftr-362	3045	5	]	]	PUNCT
ftr-362	3045	6	recent	recent	ADJ
ftr-362	3045	7	developments	development	NOUN
ftr-362	3045	8	in	in	ADP
ftr-362	3045	9	federal	federal	ADJ
ftr-362	3045	10	income	income	NOUN
ftr-362	3045	11	taxation	taxation	NOUN
ftr-362	3045	12	715	715	NUM
ftr-362	3045	13	the	the	DET
ftr-362	3045	14	government	government	NOUN
ftr-362	3045	15	contends	contend	VERB
ftr-362	3045	16	that	that	SCONJ
ftr-362	3045	17	the	the	DET
ftr-362	3045	18	deloitte	deloitte	PROPN
ftr-362	3045	19	memorandum	memorandum	NOUN
ftr-362	3045	20	was	be	AUX
ftr-362	3045	21	not	not	PART
ftr-362	3045	22	work	work	NOUN
ftr-362	3045	23	product	product	NOUN
ftr-362	3045	24	because	because	SCONJ
ftr-362	3045	25	it	it	PRON
ftr-362	3045	26	was	be	AUX
ftr-362	3045	27	prepared	prepare	VERB
ftr-362	3045	28	by	by	ADP
ftr-362	3045	29	deloitte	deloitte	PROPN
ftr-362	3045	30	during	during	ADP
ftr-362	3045	31	the	the	DET
ftr-362	3045	32	audit	audit	NOUN
ftr-362	3045	33	process	process	NOUN
ftr-362	3045	34	.	.	PUNCT
ftr-362	3046	1	it	it	PRON
ftr-362	3046	2	conceded	concede	VERB
ftr-362	3046	3	that	that	SCONJ
ftr-362	3046	4	the	the	DET
ftr-362	3046	5	other	other	ADJ
ftr-362	3046	6	two	two	NUM
ftr-362	3046	7	documents	document	NOUN
ftr-362	3046	8	were	be	AUX
ftr-362	3046	9	work	work	NOUN
ftr-362	3046	10	product	product	NOUN
ftr-362	3046	11	,	,	PUNCT
ftr-362	3046	12	but	but	CCONJ
ftr-362	3046	13	argued	argue	VERB
ftr-362	3046	14	that	that	SCONJ
ftr-362	3046	15	dow	dow	PROPN
ftr-362	3046	16	waived	waive	VERB
ftr-362	3046	17	work	work	NOUN
ftr-362	3046	18	-	-	PUNCT
ftr-362	3046	19	product	product	NOUN
ftr-362	3046	20	protection	protection	NOUN
ftr-362	3046	21	when	when	SCONJ
ftr-362	3046	22	it	it	PRON
ftr-362	3046	23	disclosed	disclose	VERB
ftr-362	3046	24	them	they	PRON
ftr-362	3046	25	to	to	PART
ftr-362	3046	26	deloitte	deloitte	VERB
ftr-362	3046	27	.	.	PUNCT
ftr-362	3047	1	•	•	NUM
ftr-362	3047	2	the	the	DET
ftr-362	3047	3	court	court	NOUN
ftr-362	3047	4	of	of	ADP
ftr-362	3047	5	appeals	appeals	PROPN
ftr-362	3047	6	(	(	PUNCT
ftr-362	3047	7	judge	judge	NOUN
ftr-362	3047	8	sentelle	sentelle	NOUN
ftr-362	3047	9	)	)	PUNCT
ftr-362	3047	10	vacated	vacate	VERB
ftr-362	3047	11	the	the	DET
ftr-362	3047	12	district	district	NOUN
ftr-362	3047	13	court	court	NOUN
ftr-362	3047	14	’s	’s	PART
ftr-362	3047	15	decision	decision	NOUN
ftr-362	3047	16	that	that	SCONJ
ftr-362	3047	17	the	the	DET
ftr-362	3047	18	memorandum	memorandum	NOUN
ftr-362	3047	19	prepared	prepare	VERB
ftr-362	3047	20	by	by	ADP
ftr-362	3047	21	deloitte	deloitte	PROPN
ftr-362	3047	22	was	be	AUX
ftr-362	3047	23	work	work	NOUN
ftr-362	3047	24	product	product	NOUN
ftr-362	3047	25	and	and	CCONJ
ftr-362	3047	26	remand	remand	NOUN
ftr-362	3047	27	for	for	ADP
ftr-362	3047	28	in	in	ADP
ftr-362	3047	29	camera	camera	NOUN
ftr-362	3047	30	review	review	NOUN
ftr-362	3047	31	to	to	PART
ftr-362	3047	32	determine	determine	VERB
ftr-362	3047	33	whether	whether	SCONJ
ftr-362	3047	34	it	it	PRON
ftr-362	3047	35	is	be	AUX
ftr-362	3047	36	entirely	entirely	ADV
ftr-362	3047	37	work	work	NOUN
ftr-362	3047	38	product	product	NOUN
ftr-362	3047	39	.	.	PUNCT
ftr-362	3048	1	it	it	PRON
ftr-362	3048	2	affirmed	affirm	VERB
ftr-362	3048	3	the	the	DET
ftr-362	3048	4	district	district	NOUN
ftr-362	3048	5	court	court	NOUN
ftr-362	3048	6	’s	’s	PART
ftr-362	3048	7	holding	hold	VERB
ftr-362	3048	8	that	that	SCONJ
ftr-362	3048	9	dow	dow	PROPN
ftr-362	3048	10	did	do	AUX
ftr-362	3048	11	not	not	PART
ftr-362	3048	12	waive	waive	VERB
ftr-362	3048	13	work	work	NOUN
ftr-362	3048	14	-	-	PUNCT
ftr-362	3048	15	product	product	NOUN
ftr-362	3048	16	protection	protection	NOUN
ftr-362	3048	17	when	when	SCONJ
ftr-362	3048	18	it	it	PRON
ftr-362	3048	19	disclosed	disclose	VERB
ftr-362	3048	20	the	the	DET
ftr-362	3048	21	other	other	ADJ
ftr-362	3048	22	two	two	NUM
ftr-362	3048	23	documents	document	NOUN
ftr-362	3048	24	to	to	PART
ftr-362	3048	25	deloitte	deloitte	VERB
ftr-362	3048	26	.	.	PUNCT
ftr-362	3049	1	in	in	ADP
ftr-362	3049	2	analyzing	analyze	VERB
ftr-362	3049	3	whether	whether	SCONJ
ftr-362	3049	4	the	the	DET
ftr-362	3049	5	deloitte	deloitte	PROPN
ftr-362	3049	6	memorandum	memorandum	NOUN
ftr-362	3049	7	could	could	AUX
ftr-362	3049	8	be	be	AUX
ftr-362	3049	9	work	work	NOUN
ftr-362	3049	10	product	product	NOUN
ftr-362	3049	11	,	,	PUNCT
ftr-362	3049	12	the	the	DET
ftr-362	3049	13	court	court	NOUN
ftr-362	3049	14	of	of	ADP
ftr-362	3049	15	appeals	appeals	PROPN
ftr-362	3049	16	applied	apply	VERB
ftr-362	3049	17	the	the	PRON
ftr-362	3049	18	“	"	PUNCT
ftr-362	3049	19	‘	'	PUNCT
ftr-362	3049	20	because	because	SCONJ
ftr-362	3049	21	of	of	ADP
ftr-362	3049	22	’	'	PUNCT
ftr-362	3049	23	test	test	NOUN
ftr-362	3049	24	,	,	PUNCT
ftr-362	3049	25	asking	ask	VERB
ftr-362	3049	26	‘	'	PUNCT
ftr-362	3049	27	whether	whether	SCONJ
ftr-362	3049	28	,	,	PUNCT
ftr-362	3049	29	in	in	ADP
ftr-362	3049	30	light	light	NOUN
ftr-362	3049	31	of	of	ADP
ftr-362	3049	32	the	the	DET
ftr-362	3049	33	nature	nature	NOUN
ftr-362	3049	34	of	of	ADP
ftr-362	3049	35	the	the	DET
ftr-362	3049	36	document	document	NOUN
ftr-362	3049	37	and	and	CCONJ
ftr-362	3049	38	the	the	DET
ftr-362	3049	39	factual	factual	ADJ
ftr-362	3049	40	situation	situation	NOUN
ftr-362	3049	41	in	in	ADP
ftr-362	3049	42	the	the	DET
ftr-362	3049	43	particular	particular	ADJ
ftr-362	3049	44	case	case	NOUN
ftr-362	3049	45	,	,	PUNCT
ftr-362	3049	46	the	the	DET
ftr-362	3049	47	document	document	NOUN
ftr-362	3049	48	can	can	AUX
ftr-362	3049	49	fairly	fairly	ADV
ftr-362	3049	50	be	be	AUX
ftr-362	3049	51	said	say	VERB
ftr-362	3049	52	to	to	PART
ftr-362	3049	53	have	have	AUX
ftr-362	3049	54	been	be	AUX
ftr-362	3049	55	prepared	prepare	VERB
ftr-362	3049	56	or	or	CCONJ
ftr-362	3049	57	obtained	obtain	VERB
ftr-362	3049	58	because	because	SCONJ
ftr-362	3049	59	of	of	ADP
ftr-362	3049	60	the	the	DET
ftr-362	3049	61	prospect	prospect	NOUN
ftr-362	3049	62	of	of	ADP
ftr-362	3049	63	litigation	litigation	NOUN
ftr-362	3049	64	.	.	PUNCT
ftr-362	3049	65	’	'	PUNCT
ftr-362	3049	66	”	"	PUNCT
ftr-362	3050	1	it	it	PRON
ftr-362	3050	2	rejected	reject	VERB
ftr-362	3050	3	the	the	DET
ftr-362	3050	4	government	government	NOUN
ftr-362	3050	5	’s	’s	PART
ftr-362	3050	6	argument	argument	NOUN
ftr-362	3050	7	that	that	SCONJ
ftr-362	3050	8	the	the	DET
ftr-362	3050	9	memorandum	memorandum	NOUN
ftr-362	3050	10	was	be	AUX
ftr-362	3050	11	not	not	PART
ftr-362	3050	12	protected	protect	VERB
ftr-362	3050	13	work	work	NOUN
ftr-362	3050	14	product	product	NOUN
ftr-362	3050	15	under	under	ADP
ftr-362	3050	16	united	united	PROPN
ftr-362	3050	17	states	states	PROPN
ftr-362	3050	18	v.	v.	PROPN
ftr-362	3050	19	el	el	PROPN
ftr-362	3050	20	paso	paso	PROPN
ftr-362	3050	21	co.	co.	PROPN
ftr-362	3050	22	,	,	PUNCT
ftr-362	3050	23	682	682	NUM
ftr-362	3050	24	f.22	f.22	NOUN
ftr-362	3050	25	530	530	NUM
ftr-362	3050	26	(	(	PUNCT
ftr-362	3050	27	1982	1982	NUM
ftr-362	3050	28	)	)	PUNCT
ftr-362	3050	29	,	,	PUNCT
ftr-362	3050	30	reasoning	reason	VERB
ftr-362	3050	31	that	that	SCONJ
ftr-362	3050	32	el	el	PROPN
ftr-362	3050	33	paso	paso	PROPN
ftr-362	3050	34	was	be	AUX
ftr-362	3050	35	decided	decide	VERB
ftr-362	3050	36	under	under	ADP
ftr-362	3050	37	the	the	DET
ftr-362	3050	38	“	"	PUNCT
ftr-362	3050	39	primary	primary	ADJ
ftr-362	3050	40	motivating	motivating	NOUN
ftr-362	3050	41	purpose	purpose	NOUN
ftr-362	3050	42	test	test	NOUN
ftr-362	3050	43	,	,	PUNCT
ftr-362	3050	44	”	"	PUNCT
ftr-362	3050	45	which	which	PRON
ftr-362	3050	46	is	be	AUX
ftr-362	3050	47	a	a	DET
ftr-362	3050	48	different	different	ADJ
ftr-362	3050	49	test	test	NOUN
ftr-362	3050	50	than	than	ADP
ftr-362	3050	51	the	the	PRON
ftr-362	3050	52	“	"	PUNCT
ftr-362	3050	53	because	because	SCONJ
ftr-362	3050	54	of	of	ADP
ftr-362	3050	55	”	"	PUNCT
ftr-362	3050	56	test	test	NOUN
ftr-362	3050	57	,	,	PUNCT
ftr-362	3050	58	as	as	ADV
ftr-362	3050	59	well	well	ADV
ftr-362	3050	60	as	as	ADP
ftr-362	3050	61	the	the	DET
ftr-362	3050	62	government	government	NOUN
ftr-362	3050	63	’s	’s	PART
ftr-362	3050	64	argument	argument	NOUN
ftr-362	3050	65	that	that	SCONJ
ftr-362	3050	66	united	united	PROPN
ftr-362	3050	67	states	states	PROPN
ftr-362	3050	68	v.	v.	ADP
ftr-362	3050	69	textron	textron	PROPN
ftr-362	3050	70	inc	inc	PROPN
ftr-362	3050	71	.	.	PROPN
ftr-362	3050	72	,	,	PUNCT
ftr-362	3050	73	577	577	NUM
ftr-362	3050	74	f.3d	f.3d	NUM
ftr-362	3050	75	21	21	NUM
ftr-362	3050	76	(	(	PUNCT
ftr-362	3050	77	1st	1st	ADJ
ftr-362	3050	78	cir	cir	NOUN
ftr-362	3050	79	.	.	PUNCT
ftr-362	3050	80	2009	2009	NUM
ftr-362	3050	81	)	)	PUNCT
ftr-362	3050	82	,	,	PUNCT
ftr-362	3050	83	supported	support	VERB
ftr-362	3050	84	its	its	PRON
ftr-362	3050	85	position	position	NOUN
ftr-362	3050	86	,	,	PUNCT
ftr-362	3050	87	reasoning	reason	VERB
ftr-362	3050	88	that	that	SCONJ
ftr-362	3050	89	the	the	DET
ftr-362	3050	90	holding	holding	NOUN
ftr-362	3050	91	in	in	ADP
ftr-362	3050	92	textron	textron	NOUN
ftr-362	3050	93	was	be	AUX
ftr-362	3050	94	fact	fact	NOUN
ftr-362	3050	95	specific	specific	ADJ
ftr-362	3050	96	.	.	PUNCT
ftr-362	3051	1	in	in	ADP
ftr-362	3051	2	rejecting	reject	VERB
ftr-362	3051	3	the	the	DET
ftr-362	3051	4	government	government	NOUN
ftr-362	3051	5	’s	’s	PART
ftr-362	3051	6	argument	argument	NOUN
ftr-362	3051	7	that	that	SCONJ
ftr-362	3051	8	the	the	DET
ftr-362	3051	9	deloitte	deloitte	PROPN
ftr-362	3051	10	memorandum	memorandum	NOUN
ftr-362	3051	11	could	could	AUX
ftr-362	3051	12	not	not	PART
ftr-362	3051	13	be	be	AUX
ftr-362	3051	14	work	work	NOUN
ftr-362	3051	15	product	product	NOUN
ftr-362	3051	16	because	because	SCONJ
ftr-362	3051	17	it	it	PRON
ftr-362	3051	18	was	be	AUX
ftr-362	3051	19	prepared	prepare	VERB
ftr-362	3051	20	in	in	ADP
ftr-362	3051	21	the	the	DET
ftr-362	3051	22	course	course	NOUN
ftr-362	3051	23	of	of	ADP
ftr-362	3051	24	a	a	DET
ftr-362	3051	25	financial	financial	ADJ
ftr-362	3051	26	audit	audit	NOUN
ftr-362	3051	27	,	,	PUNCT
ftr-362	3051	28	the	the	DET
ftr-362	3051	29	court	court	NOUN
ftr-362	3051	30	of	of	ADP
ftr-362	3051	31	appeals	appeal	NOUN
ftr-362	3051	32	held	hold	VERB
ftr-362	3051	33	that	that	SCONJ
ftr-362	3051	34	a	a	DET
ftr-362	3051	35	document	document	NOUN
ftr-362	3051	36	can	can	AUX
ftr-362	3051	37	contain	contain	VERB
ftr-362	3051	38	protected	protect	VERB
ftr-362	3051	39	work	work	NOUN
ftr-362	3051	40	-	-	PUNCT
ftr-362	3051	41	product	product	NOUN
ftr-362	3051	42	material	material	NOUN
ftr-362	3051	43	even	even	ADV
ftr-362	3051	44	though	though	SCONJ
ftr-362	3051	45	it	it	PRON
ftr-362	3051	46	serves	serve	VERB
ftr-362	3051	47	multiple	multiple	ADJ
ftr-362	3051	48	purposes	purpose	NOUN
ftr-362	3051	49	,	,	PUNCT
ftr-362	3051	50	so	so	ADV
ftr-362	3051	51	long	long	ADV
ftr-362	3051	52	as	as	SCONJ
ftr-362	3051	53	the	the	DET
ftr-362	3051	54	protected	protect	VERB
ftr-362	3051	55	material	material	NOUN
ftr-362	3051	56	was	be	AUX
ftr-362	3051	57	prepared	prepare	VERB
ftr-362	3051	58	because	because	SCONJ
ftr-362	3051	59	of	of	ADP
ftr-362	3051	60	the	the	DET
ftr-362	3051	61	prospect	prospect	NOUN
ftr-362	3051	62	of	of	ADP
ftr-362	3051	63	litigation	litigation	NOUN
ftr-362	3051	64	.	.	PUNCT
ftr-362	3052	1	•	•	NUM
ftr-362	3052	2	however	however	ADV
ftr-362	3052	3	,	,	PUNCT
ftr-362	3052	4	having	having	AUX
ftr-362	3052	5	determined	determine	VERB
ftr-362	3052	6	that	that	SCONJ
ftr-362	3052	7	the	the	DET
ftr-362	3052	8	deloitte	deloitte	PROPN
ftr-362	3052	9	memorandum	memorandum	NOUN
ftr-362	3052	10	could	could	AUX
ftr-362	3052	11	be	be	AUX
ftr-362	3052	12	work	work	NOUN
ftr-362	3052	13	product	product	NOUN
ftr-362	3052	14	,	,	PUNCT
ftr-362	3052	15	when	when	SCONJ
ftr-362	3052	16	it	it	PRON
ftr-362	3052	17	turned	turn	VERB
ftr-362	3052	18	to	to	ADP
ftr-362	3052	19	whether	whether	SCONJ
ftr-362	3052	20	it	it	PRON
ftr-362	3052	21	was	be	AUX
ftr-362	3052	22	work	work	NOUN
ftr-362	3052	23	product	product	NOUN
ftr-362	3052	24	,	,	PUNCT
ftr-362	3052	25	the	the	DET
ftr-362	3052	26	court	court	NOUN
ftr-362	3052	27	of	of	ADP
ftr-362	3052	28	appeals	appeals	PROPN
ftr-362	3052	29	concluded	conclude	VERB
ftr-362	3052	30	that	that	SCONJ
ftr-362	3052	31	the	the	DET
ftr-362	3052	32	district	district	NOUN
ftr-362	3052	33	court	court	NOUN
ftr-362	3052	34	lacked	lack	VERB
ftr-362	3052	35	a	a	DET
ftr-362	3052	36	sufficient	sufficient	ADJ
ftr-362	3052	37	evidentiary	evidentiary	NOUN
ftr-362	3052	38	foundation	foundation	NOUN
ftr-362	3052	39	for	for	ADP
ftr-362	3052	40	its	its	PRON
ftr-362	3052	41	holding	holding	NOUN
ftr-362	3052	42	that	that	SCONJ
ftr-362	3052	43	the	the	DET
ftr-362	3052	44	memorandum	memorandum	NOUN
ftr-362	3052	45	was	be	AUX
ftr-362	3052	46	purely	purely	ADV
ftr-362	3052	47	work	work	NOUN
ftr-362	3052	48	product	product	NOUN
ftr-362	3052	49	and	and	CCONJ
ftr-362	3052	50	remanded	remand	VERB
ftr-362	3052	51	for	for	ADP
ftr-362	3052	52	further	further	ADJ
ftr-362	3052	53	consideration	consideration	NOUN
ftr-362	3052	54	.	.	PUNCT
ftr-362	3053	1	turning	turn	VERB
ftr-362	3053	2	to	to	AUX
ftr-362	3053	3	waiver	waiver	NOUN
ftr-362	3053	4	issue	issue	NOUN
ftr-362	3053	5	with	with	ADP
ftr-362	3053	6	respect	respect	NOUN
ftr-362	3053	7	to	to	ADP
ftr-362	3053	8	the	the	DET
ftr-362	3053	9	other	other	ADJ
ftr-362	3053	10	two	two	NUM
ftr-362	3053	11	documents	document	NOUN
ftr-362	3053	12	,	,	PUNCT
ftr-362	3053	13	the	the	DET
ftr-362	3053	14	court	court	NOUN
ftr-362	3053	15	of	of	ADP
ftr-362	3053	16	appeals	appeal	NOUN
ftr-362	3053	17	held	hold	VERB
ftr-362	3053	18	that	that	SCONJ
ftr-362	3053	19	there	there	PRON
ftr-362	3053	20	was	be	VERB
ftr-362	3053	21	no	no	DET
ftr-362	3053	22	waiver	waiver	NOUN
ftr-362	3053	23	.	.	PUNCT
ftr-362	3054	1	deloitte	deloitte	PROPN
ftr-362	3054	2	was	be	AUX
ftr-362	3054	3	neither	neither	CCONJ
ftr-362	3054	4	a	a	DET
ftr-362	3054	5	potential	potential	ADJ
ftr-362	3054	6	adversary	adversary	NOUN
ftr-362	3054	7	in	in	ADP
ftr-362	3054	8	the	the	DET
ftr-362	3054	9	matter	matter	NOUN
ftr-362	3054	10	with	with	ADP
ftr-362	3054	11	respect	respect	NOUN
ftr-362	3054	12	to	to	ADP
ftr-362	3054	13	which	which	PRON
ftr-362	3054	14	the	the	DET
ftr-362	3054	15	documents	document	NOUN
ftr-362	3054	16	had	have	AUX
ftr-362	3054	17	been	be	AUX
ftr-362	3054	18	prepared	prepare	VERB
ftr-362	3054	19	nor	nor	CCONJ
ftr-362	3054	20	a	a	DET
ftr-362	3054	21	conduit	conduit	NOUN
ftr-362	3054	22	to	to	ADP
ftr-362	3054	23	other	other	ADJ
ftr-362	3054	24	adversaries	adversary	NOUN
ftr-362	3054	25	—	—	PUNCT
ftr-362	3054	26	the	the	DET
ftr-362	3054	27	only	only	ADJ
ftr-362	3054	28	relevant	relevant	ADJ
ftr-362	3054	29	adversary	adversary	NOUN
ftr-362	3054	30	was	be	AUX
ftr-362	3054	31	the	the	DET
ftr-362	3054	32	irs	irs	PROPN
ftr-362	3054	33	.	.	PUNCT
ftr-362	3055	1	“	"	PUNCT
ftr-362	3055	2	dow	dow	PROPN
ftr-362	3055	3	had	have	VERB
ftr-362	3055	4	a	a	DET
ftr-362	3055	5	reasonable	reasonable	ADJ
ftr-362	3055	6	expectation	expectation	NOUN
ftr-362	3055	7	of	of	ADP
ftr-362	3055	8	confidentiality	confidentiality	NOUN
ftr-362	3055	9	because	because	SCONJ
ftr-362	3055	10	deloitte	deloitte	PROPN
ftr-362	3055	11	,	,	PUNCT
ftr-362	3055	12	as	as	ADP
ftr-362	3055	13	an	an	DET
ftr-362	3055	14	independent	independent	ADJ
ftr-362	3055	15	auditor	auditor	NOUN
ftr-362	3055	16	,	,	PUNCT
ftr-362	3055	17	has	have	VERB
ftr-362	3055	18	an	an	DET
ftr-362	3055	19	obligation	obligation	NOUN
ftr-362	3055	20	to	to	PART
ftr-362	3055	21	refrain	refrain	VERB
ftr-362	3055	22	from	from	ADP
ftr-362	3055	23	disclosing	disclose	VERB
ftr-362	3055	24	confidential	confidential	ADJ
ftr-362	3055	25	client	client	NOUN
ftr-362	3055	26	information	information	NOUN
ftr-362	3055	27	.	.	PUNCT
ftr-362	3055	28	”	"	PUNCT
ftr-362	3056	1	•	•	ADV
ftr-362	3056	2	we	we	PRON
ftr-362	3056	3	note	note	VERB
ftr-362	3056	4	that	that	SCONJ
ftr-362	3056	5	one	one	NUM
ftr-362	3056	6	left	leave	VERB
ftr-362	3056	7	coast	coast	NOUN
ftr-362	3056	8	tax	tax	NOUN
ftr-362	3056	9	professor	professor	NOUN
ftr-362	3056	10	vented	vent	VERB
ftr-362	3056	11	on	on	ADP
ftr-362	3056	12	this	this	DET
ftr-362	3056	13	case	case	NOUN
ftr-362	3056	14	so	so	ADV
ftr-362	3056	15	vehemently	vehemently	ADV
ftr-362	3056	16	that	that	SCONJ
ftr-362	3056	17	a	a	DET
ftr-362	3056	18	casual	casual	ADJ
ftr-362	3056	19	observer	observer	NOUN
ftr-362	3056	20	might	might	AUX
ftr-362	3056	21	fear	fear	VERB
ftr-362	3056	22	that	that	SCONJ
ftr-362	3056	23	he	he	PRON
ftr-362	3056	24	would	would	AUX
ftr-362	3056	25	burst	burst	VERB
ftr-362	3056	26	a	a	DET
ftr-362	3056	27	ventricle	ventricle	NOUN
ftr-362	3056	28	.	.	PUNCT
ftr-362	3057	1	2010	2010	NUM
ftr-362	3057	2	tnt	tnt	NOUN
ftr-362	3057	3	125	125	NUM
ftr-362	3057	4	-	-	SYM
ftr-362	3057	5	1	1	NUM
ftr-362	3057	6	.	.	PUNCT
ftr-362	3058	1	c.	c.	NOUN
ftr-362	3058	2	litigation	litigation	PROPN
ftr-362	3058	3	costs	cost	VERB
ftr-362	3058	4	1	1	NUM
ftr-362	3058	5	.	.	PUNCT
ftr-362	3059	1	the	the	DET
ftr-362	3059	2	irs	irs	PROPN
ftr-362	3059	3	position	position	NOUN
ftr-362	3059	4	ca	can	AUX
ftr-362	3059	5	n’t	not	PART
ftr-362	3059	6	be	be	AUX
ftr-362	3059	7	“	"	PUNCT
ftr-362	3059	8	unreasonable	unreasonable	ADJ
ftr-362	3059	9	”	"	PUNCT
ftr-362	3059	10	when	when	SCONJ
ftr-362	3059	11	a	a	DET
ftr-362	3059	12	“	"	PUNCT
ftr-362	3059	13	novel	novel	NOUN
ftr-362	3059	14	”	"	PUNCT
ftr-362	3059	15	issue	issue	NOUN
ftr-362	3059	16	of	of	ADP
ftr-362	3059	17	law	law	NOUN
ftr-362	3059	18	is	be	AUX
ftr-362	3059	19	involved	involve	VERB
ftr-362	3059	20	.	.	PUNCT
ftr-362	3060	1	bale	bale	PROPN
ftr-362	3060	2	chevrolet	chevrolet	PROPN
ftr-362	3060	3	co.	co.	PROPN
ftr-362	3060	4	v.	v.	PROPN
ftr-362	3060	5	united	united	PROPN
ftr-362	3060	6	states	states	PROPN
ftr-362	3060	7	,	,	PUNCT
ftr-362	3060	8	620	620	NUM
ftr-362	3060	9	716	716	NUM
ftr-362	3060	10	florida	florida	PROPN
ftr-362	3060	11	tax	tax	NOUN
ftr-362	3060	12	review	review	NOUN
ftr-362	3061	1	[	[	X
ftr-362	3061	2	vol	vol	NOUN
ftr-362	3061	3	.	.	PUNCT
ftr-362	3061	4	10:9	10:9	NUM
ftr-362	3061	5	f.3d	f.3d	NUM
ftr-362	3061	6	868	868	NUM
ftr-362	3061	7	(	(	PUNCT
ftr-362	3061	8	8th	8th	ADJ
ftr-362	3061	9	cir	cir	NOUN
ftr-362	3061	10	.	.	PUNCT
ftr-362	3062	1	9/2/10	9/2/10	NUM
ftr-362	3062	2	)	)	PUNCT
ftr-362	3062	3	.	.	PUNCT
ftr-362	3063	1	the	the	DET
ftr-362	3063	2	eighth	eighth	ADJ
ftr-362	3063	3	circuit	circuit	NOUN
ftr-362	3063	4	held	hold	VERB
ftr-362	3063	5	that	that	SCONJ
ftr-362	3063	6	even	even	ADV
ftr-362	3063	7	though	though	SCONJ
ftr-362	3063	8	the	the	DET
ftr-362	3063	9	irs	irs	PROPN
ftr-362	3063	10	eventually	eventually	ADV
ftr-362	3063	11	settled	settle	VERB
ftr-362	3063	12	the	the	DET
ftr-362	3063	13	taxpayer	taxpayer	NOUN
ftr-362	3063	14	’s	’s	PART
ftr-362	3063	15	case	case	NOUN
ftr-362	3063	16	and	and	CCONJ
ftr-362	3063	17	rescinded	rescind	VERB
ftr-362	3063	18	a	a	DET
ftr-362	3063	19	$	$	SYM
ftr-362	3063	20	100,000	100,000	NUM
ftr-362	3063	21	penalty	penalty	NOUN
ftr-362	3063	22	under	under	ADP
ftr-362	3063	23	§	§	PROPN
ftr-362	3063	24	6721(e	6721(e	ADV
ftr-362	3063	25	)	)	PUNCT
ftr-362	3063	26	for	for	ADP
ftr-362	3063	27	failure	failure	NOUN
ftr-362	3063	28	to	to	PART
ftr-362	3063	29	comply	comply	VERB
ftr-362	3063	30	with	with	ADP
ftr-362	3063	31	§	§	PROPN
ftr-362	3063	32	6050i	6050i	NUM
ftr-362	3063	33	,	,	PUNCT
ftr-362	3063	34	the	the	DET
ftr-362	3063	35	government	government	NOUN
ftr-362	3063	36	’s	’s	PART
ftr-362	3063	37	administrative	administrative	ADJ
ftr-362	3063	38	and	and	CCONJ
ftr-362	3063	39	litigating	litigating	NOUN
ftr-362	3063	40	positions	position	NOUN
ftr-362	3063	41	were	be	AUX
ftr-362	3063	42	substantially	substantially	ADV
ftr-362	3063	43	justified	justify	VERB
ftr-362	3063	44	because	because	SCONJ
ftr-362	3063	45	the	the	DET
ftr-362	3063	46	“	"	PUNCT
ftr-362	3063	47	case	case	NOUN
ftr-362	3063	48	involve[d	involve[d	PROPN
ftr-362	3063	49	]	]	PUNCT
ftr-362	3063	50	a	a	DET
ftr-362	3063	51	novel	novel	ADJ
ftr-362	3063	52	issue	issue	NOUN
ftr-362	3063	53	apparently	apparently	ADV
ftr-362	3063	54	not	not	PART
ftr-362	3063	55	yet	yet	ADV
ftr-362	3063	56	addressed	address	VERB
ftr-362	3063	57	by	by	ADP
ftr-362	3063	58	any	any	DET
ftr-362	3063	59	court	court	NOUN
ftr-362	3063	60	of	of	ADP
ftr-362	3063	61	appeals	appeal	NOUN
ftr-362	3063	62	.	.	PUNCT
ftr-362	3063	63	”	"	PUNCT
ftr-362	3064	1	the	the	DET
ftr-362	3064	2	issue	issue	NOUN
ftr-362	3064	3	whether	whether	SCONJ
ftr-362	3064	4	a	a	DET
ftr-362	3064	5	company	company	NOUN
ftr-362	3064	6	that	that	PRON
ftr-362	3064	7	fails	fail	VERB
ftr-362	3064	8	to	to	PART
ftr-362	3064	9	adopt	adopt	VERB
ftr-362	3064	10	an	an	DET
ftr-362	3064	11	adequate	adequate	ADJ
ftr-362	3064	12	reporting	reporting	NOUN
ftr-362	3064	13	system	system	NOUN
ftr-362	3064	14	after	after	ADP
ftr-362	3064	15	acknowledging	acknowledge	VERB
ftr-362	3064	16	that	that	SCONJ
ftr-362	3064	17	its	its	PRON
ftr-362	3064	18	current	current	ADJ
ftr-362	3064	19	system	system	NOUN
ftr-362	3064	20	is	be	AUX
ftr-362	3064	21	deficient	deficient	ADJ
ftr-362	3064	22	is	be	AUX
ftr-362	3064	23	subject	subject	ADJ
ftr-362	3064	24	to	to	ADP
ftr-362	3064	25	intentional	intentional	ADJ
ftr-362	3064	26	disregard	disregard	NOUN
ftr-362	3064	27	penalties	penalty	NOUN
ftr-362	3064	28	pursuant	pursuant	ADJ
ftr-362	3064	29	to	to	ADP
ftr-362	3064	30	§	§	PROPN
ftr-362	3064	31	6721(e	6721(e	PROPN
ftr-362	3064	32	)	)	PUNCT
ftr-362	3064	33	.	.	PUNCT
ftr-362	3065	1	2	2	X
ftr-362	3065	2	.	.	X
ftr-362	3065	3	a	a	DET
ftr-362	3065	4	lawyer	lawyer	NOUN
ftr-362	3065	5	does	do	AUX
ftr-362	3065	6	n’t	not	PART
ftr-362	3065	7	pay	pay	VERB
ftr-362	3065	8	himself	himself	PRON
ftr-362	3065	9	attorneys	attorney	NOUN
ftr-362	3065	10	fees	fee	NOUN
ftr-362	3065	11	that	that	PRON
ftr-362	3065	12	can	can	AUX
ftr-362	3065	13	be	be	AUX
ftr-362	3065	14	recovered	recover	VERB
ftr-362	3065	15	.	.	PUNCT
ftr-362	3066	1	united	united	PROPN
ftr-362	3066	2	states	states	PROPN
ftr-362	3066	3	v.	v.	PROPN
ftr-362	3066	4	hudson	hudson	PROPN
ftr-362	3066	5	,	,	PUNCT
ftr-362	3066	6	106	106	NUM
ftr-362	3066	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3066	8	7017	7017	NUM
ftr-362	3066	9	(	(	PUNCT
ftr-362	3066	10	2d	2d	NUM
ftr-362	3066	11	cir	cir	NOUN
ftr-362	3066	12	.	.	PUNCT
ftr-362	3067	1	11/10/10	11/10/10	NUM
ftr-362	3067	2	)	)	PUNCT
ftr-362	3067	3	.	.	PUNCT
ftr-362	3068	1	the	the	DET
ftr-362	3068	2	second	second	ADJ
ftr-362	3068	3	circuit	circuit	NOUN
ftr-362	3068	4	affirmed	affirm	VERB
ftr-362	3068	5	a	a	DET
ftr-362	3068	6	district	district	NOUN
ftr-362	3068	7	court	court	NOUN
ftr-362	3068	8	decision	decision	NOUN
ftr-362	3068	9	holding	hold	VERB
ftr-362	3068	10	that	that	SCONJ
ftr-362	3068	11	a	a	DET
ftr-362	3068	12	prevailing	prevail	VERB
ftr-362	3068	13	taxpayer	taxpayer	NOUN
ftr-362	3068	14	who	who	PRON
ftr-362	3068	15	appears	appear	VERB
ftr-362	3068	16	pro	pro	X
ftr-362	3068	17	se	se	X
ftr-362	3068	18	can	can	AUX
ftr-362	3068	19	not	not	PART
ftr-362	3068	20	recover	recover	VERB
ftr-362	3068	21	under	under	ADP
ftr-362	3068	22	§	§	PROPN
ftr-362	3068	23	7430	7430	NUM
ftr-362	3068	24	an	an	DET
ftr-362	3068	25	amount	amount	NOUN
ftr-362	3068	26	representing	represent	VERB
ftr-362	3068	27	the	the	DET
ftr-362	3068	28	value	value	NOUN
ftr-362	3068	29	of	of	ADP
ftr-362	3068	30	his	his	PRON
ftr-362	3068	31	own	own	ADJ
ftr-362	3068	32	time	time	NOUN
ftr-362	3068	33	expended	expend	VERB
ftr-362	3068	34	in	in	ADP
ftr-362	3068	35	presenting	present	VERB
ftr-362	3068	36	his	his	PRON
ftr-362	3068	37	case	case	NOUN
ftr-362	3068	38	,	,	PUNCT
ftr-362	3068	39	but	but	CCONJ
ftr-362	3068	40	can	can	AUX
ftr-362	3068	41	recover	recover	VERB
ftr-362	3068	42	out	out	ADV
ftr-362	3068	43	-	-	PUNCT
ftr-362	3068	44	of	of	ADP
ftr-362	3068	45	-	-	PUNCT
ftr-362	3068	46	pocket	pocket	NOUN
ftr-362	3068	47	litigation	litigation	NOUN
ftr-362	3068	48	costs	cost	NOUN
ftr-362	3068	49	,	,	PUNCT
ftr-362	3068	50	including	include	VERB
ftr-362	3068	51	court	court	NOUN
ftr-362	3068	52	filing	filing	NOUN
ftr-362	3068	53	fees	fee	NOUN
ftr-362	3068	54	,	,	PUNCT
ftr-362	3068	55	postage	postage	NOUN
ftr-362	3068	56	and	and	CCONJ
ftr-362	3068	57	delivery	delivery	NOUN
ftr-362	3068	58	charges	charge	NOUN
ftr-362	3068	59	,	,	PUNCT
ftr-362	3068	60	transportation	transportation	NOUN
ftr-362	3068	61	(	(	PUNCT
ftr-362	3068	62	mileage	mileage	NOUN
ftr-362	3068	63	)	)	PUNCT
ftr-362	3068	64	,	,	PUNCT
ftr-362	3068	65	and	and	CCONJ
ftr-362	3068	66	parking	parking	NOUN
ftr-362	3068	67	.	.	PUNCT
ftr-362	3069	1	d.	d.	PROPN
ftr-362	3069	2	statutory	statutory	ADJ
ftr-362	3069	3	notice	notice	NOUN
ftr-362	3069	4	of	of	ADP
ftr-362	3069	5	deficiency	deficiency	NOUN
ftr-362	3069	6	1	1	NUM
ftr-362	3069	7	.	.	PUNCT
ftr-362	3070	1	if	if	SCONJ
ftr-362	3070	2	you	you	PRON
ftr-362	3070	3	pay	pay	VERB
ftr-362	3070	4	without	without	ADP
ftr-362	3070	5	a	a	DET
ftr-362	3070	6	statutory	statutory	ADJ
ftr-362	3070	7	notice	notice	NOUN
ftr-362	3070	8	,	,	PUNCT
ftr-362	3070	9	you	you	PRON
ftr-362	3070	10	ca	can	AUX
ftr-362	3070	11	n’t	not	PART
ftr-362	3070	12	get	get	VERB
ftr-362	3070	13	a	a	DET
ftr-362	3070	14	refund	refund	NOUN
ftr-362	3070	15	.	.	PUNCT
ftr-362	3071	1	bush	bush	PROPN
ftr-362	3071	2	v.	v.	PROPN
ftr-362	3071	3	united	united	PROPN
ftr-362	3071	4	states	states	PROPN
ftr-362	3071	5	,	,	PUNCT
ftr-362	3071	6	599	599	NUM
ftr-362	3071	7	f.3d	f.3d	NUM
ftr-362	3071	8	1352	1352	NUM
ftr-362	3071	9	(	(	PUNCT
ftr-362	3071	10	fed	fed	PROPN
ftr-362	3071	11	.	.	PUNCT
ftr-362	3071	12	cir	cir	PROPN
ftr-362	3071	13	.	.	PUNCT
ftr-362	3072	1	3/31/10	3/31/10	NUM
ftr-362	3072	2	)	)	PUNCT
ftr-362	3072	3	.	.	PUNCT
ftr-362	3073	1	during	during	ADP
ftr-362	3073	2	the	the	DET
ftr-362	3073	3	pendency	pendency	NOUN
ftr-362	3073	4	of	of	ADP
ftr-362	3073	5	a	a	DET
ftr-362	3073	6	partnership	partnership	NOUN
ftr-362	3073	7	level	level	NOUN
ftr-362	3073	8	proceeding	proceeding	NOUN
ftr-362	3073	9	,	,	PUNCT
ftr-362	3073	10	the	the	DET
ftr-362	3073	11	taxpayers	taxpayer	NOUN
ftr-362	3073	12	entered	enter	VERB
ftr-362	3073	13	into	into	ADP
ftr-362	3073	14	closing	closing	NOUN
ftr-362	3073	15	agreements	agreement	NOUN
ftr-362	3073	16	with	with	ADP
ftr-362	3073	17	the	the	DET
ftr-362	3073	18	irs	irs	PROPN
ftr-362	3073	19	with	with	ADP
ftr-362	3073	20	respect	respect	NOUN
ftr-362	3073	21	to	to	ADP
ftr-362	3073	22	their	their	PRON
ftr-362	3073	23	§	§	PROPN
ftr-362	3073	24	465	465	NUM
ftr-362	3073	25	at	at	ADP
ftr-362	3073	26	-	-	PUNCT
ftr-362	3073	27	risk	risk	NOUN
ftr-362	3073	28	amounts	amount	NOUN
ftr-362	3073	29	in	in	ADP
ftr-362	3073	30	the	the	DET
ftr-362	3073	31	partnership	partnership	NOUN
ftr-362	3073	32	.	.	PUNCT
ftr-362	3074	1	the	the	DET
ftr-362	3074	2	closing	closing	NOUN
ftr-362	3074	3	agreements	agreement	NOUN
ftr-362	3074	4	did	do	AUX
ftr-362	3074	5	not	not	PART
ftr-362	3074	6	waive	waive	VERB
ftr-362	3074	7	the	the	DET
ftr-362	3074	8	right	right	NOUN
ftr-362	3074	9	to	to	ADP
ftr-362	3074	10	a	a	DET
ftr-362	3074	11	deficiency	deficiency	NOUN
ftr-362	3074	12	notice	notice	NOUN
ftr-362	3074	13	.	.	PUNCT
ftr-362	3075	1	subsequently	subsequently	ADV
ftr-362	3075	2	,	,	PUNCT
ftr-362	3075	3	the	the	DET
ftr-362	3075	4	irs	irs	PROPN
ftr-362	3075	5	issued	issue	VERB
ftr-362	3075	6	notices	notice	NOUN
ftr-362	3075	7	of	of	ADP
ftr-362	3075	8	adjustment	adjustment	NOUN
ftr-362	3075	9	,	,	PUNCT
ftr-362	3075	10	without	without	ADP
ftr-362	3075	11	issuing	issue	VERB
ftr-362	3075	12	any	any	DET
ftr-362	3075	13	deficiency	deficiency	NOUN
ftr-362	3075	14	notices	notice	NOUN
ftr-362	3075	15	,	,	PUNCT
ftr-362	3075	16	based	base	VERB
ftr-362	3075	17	on	on	ADP
ftr-362	3075	18	the	the	DET
ftr-362	3075	19	application	application	NOUN
ftr-362	3075	20	of	of	ADP
ftr-362	3075	21	the	the	DET
ftr-362	3075	22	agreed	agree	VERB
ftr-362	3075	23	upon	upon	SCONJ
ftr-362	3075	24	at	at	ADP
ftr-362	3075	25	-	-	PUNCT
ftr-362	3075	26	risk	risk	NOUN
ftr-362	3075	27	amount	amount	NOUN
ftr-362	3075	28	in	in	ADP
ftr-362	3075	29	the	the	DET
ftr-362	3075	30	closing	closing	NOUN
ftr-362	3075	31	agreements	agreement	NOUN
ftr-362	3075	32	.	.	PUNCT
ftr-362	3076	1	the	the	DET
ftr-362	3076	2	taxpayers	taxpayer	NOUN
ftr-362	3076	3	paid	pay	VERB
ftr-362	3076	4	the	the	DET
ftr-362	3076	5	assessed	assessed	ADJ
ftr-362	3076	6	taxes	taxis	NOUN
ftr-362	3076	7	and	and	CCONJ
ftr-362	3076	8	sought	seek	VERB
ftr-362	3076	9	a	a	DET
ftr-362	3076	10	refund	refund	NOUN
ftr-362	3076	11	.	.	PUNCT
ftr-362	3077	1	a	a	DET
ftr-362	3077	2	deficiency	deficiency	NOUN
ftr-362	3077	3	notice	notice	NOUN
ftr-362	3077	4	is	be	AUX
ftr-362	3077	5	not	not	PART
ftr-362	3077	6	required	require	VERB
ftr-362	3077	7	if	if	SCONJ
ftr-362	3077	8	a	a	DET
ftr-362	3077	9	tax	tax	NOUN
ftr-362	3077	10	liability	liability	NOUN
ftr-362	3077	11	issue	issue	NOUN
ftr-362	3077	12	has	have	AUX
ftr-362	3077	13	been	be	AUX
ftr-362	3077	14	resolved	resolve	VERB
ftr-362	3077	15	in	in	ADP
ftr-362	3077	16	a	a	DET
ftr-362	3077	17	partnership	partnership	NOUN
ftr-362	3077	18	-	-	PUNCT
ftr-362	3077	19	level	level	NOUN
ftr-362	3077	20	proceeding	proceeding	NOUN
ftr-362	3077	21	.	.	PUNCT
ftr-362	3078	1	in	in	ADP
ftr-362	3078	2	that	that	DET
ftr-362	3078	3	case	case	NOUN
ftr-362	3078	4	any	any	DET
ftr-362	3078	5	additional	additional	ADJ
ftr-362	3078	6	tax	tax	NOUN
ftr-362	3078	7	due	due	ADJ
ftr-362	3078	8	is	be	AUX
ftr-362	3078	9	assessed	assess	VERB
ftr-362	3078	10	as	as	ADP
ftr-362	3078	11	a	a	DET
ftr-362	3078	12	computational	computational	ADJ
ftr-362	3078	13	adjustment	adjustment	NOUN
ftr-362	3078	14	,	,	PUNCT
ftr-362	3078	15	§	§	PROPN
ftr-362	3078	16	6230(a)(1	6230(a)(1	NUM
ftr-362	3078	17	)	)	PUNCT
ftr-362	3078	18	,	,	PUNCT
ftr-362	3078	19	which	which	PRON
ftr-362	3078	20	§	§	PROPN
ftr-362	3078	21	6231(a)(6	6231(a)(6	NUM
ftr-362	3078	22	)	)	PUNCT
ftr-362	3078	23	defines	define	NOUN
ftr-362	3078	24	for	for	ADP
ftr-362	3078	25	this	this	DET
ftr-362	3078	26	purpose	purpose	NOUN
ftr-362	3078	27	as	as	ADP
ftr-362	3078	28	the	the	DET
ftr-362	3078	29	“	"	PUNCT
ftr-362	3078	30	change	change	NOUN
ftr-362	3078	31	in	in	ADP
ftr-362	3078	32	the	the	DET
ftr-362	3078	33	tax	tax	NOUN
ftr-362	3078	34	liability	liability	NOUN
ftr-362	3078	35	of	of	ADP
ftr-362	3078	36	a	a	DET
ftr-362	3078	37	partner	partner	NOUN
ftr-362	3078	38	which	which	PRON
ftr-362	3078	39	properly	properly	ADV
ftr-362	3078	40	reflects	reflect	VERB
ftr-362	3078	41	the	the	DET
ftr-362	3078	42	treatment	treatment	NOUN
ftr-362	3078	43	under	under	ADP
ftr-362	3078	44	this	this	DET
ftr-362	3078	45	subchapter	subchapter	NOUN
ftr-362	3078	46	of	of	ADP
ftr-362	3078	47	a	a	DET
ftr-362	3078	48	partnership	partnership	NOUN
ftr-362	3078	49	item	item	NOUN
ftr-362	3078	50	.	.	PUNCT
ftr-362	3078	51	”	"	PUNCT
ftr-362	3079	1	but	but	CCONJ
ftr-362	3079	2	a	a	DET
ftr-362	3079	3	deficiency	deficiency	NOUN
ftr-362	3079	4	notice	notice	NOUN
ftr-362	3079	5	is	be	AUX
ftr-362	3079	6	required	require	VERB
ftr-362	3079	7	if	if	SCONJ
ftr-362	3079	8	the	the	DET
ftr-362	3079	9	additional	additional	ADJ
ftr-362	3079	10	tax	tax	NOUN
ftr-362	3079	11	asserted	assert	VERB
ftr-362	3079	12	by	by	ADP
ftr-362	3079	13	the	the	DET
ftr-362	3079	14	irs	irs	PROPN
ftr-362	3079	15	to	to	PART
ftr-362	3079	16	be	be	AUX
ftr-362	3079	17	due	due	ADJ
ftr-362	3079	18	does	do	AUX
ftr-362	3079	19	not	not	PART
ftr-362	3079	20	involve	involve	VERB
ftr-362	3079	21	such	such	DET
ftr-362	3079	22	a	a	DET
ftr-362	3079	23	“	"	PUNCT
ftr-362	3079	24	computational	computational	ADJ
ftr-362	3079	25	adjustment	adjustment	NOUN
ftr-362	3079	26	.	.	PUNCT
ftr-362	3079	27	”	"	PUNCT
ftr-362	3080	1	thus	thus	ADV
ftr-362	3080	2	,	,	PUNCT
ftr-362	3080	3	a	a	DET
ftr-362	3080	4	deficiency	deficiency	NOUN
ftr-362	3080	5	notice	notice	NOUN
ftr-362	3080	6	is	be	AUX
ftr-362	3080	7	required	require	VERB
ftr-362	3080	8	if	if	SCONJ
ftr-362	3080	9	the	the	DET
ftr-362	3080	10	deficiency	deficiency	NOUN
ftr-362	3080	11	is	be	AUX
ftr-362	3080	12	attributable	attributable	ADJ
ftr-362	3080	13	to	to	ADP
ftr-362	3080	14	“	"	PUNCT
ftr-362	3080	15	affected	affect	VERB
ftr-362	3080	16	items	item	NOUN
ftr-362	3080	17	which	which	PRON
ftr-362	3080	18	require	require	VERB
ftr-362	3080	19	partner	partner	NOUN
ftr-362	3080	20	level	level	NOUN
ftr-362	3080	21	determinations	determination	NOUN
ftr-362	3080	22	.	.	PUNCT
ftr-362	3080	23	”	"	PUNCT
ftr-362	3080	24	i.r.c	i.r.c	NOUN
ftr-362	3080	25	.	.	PUNCT
ftr-362	3081	1	§	§	PROPN
ftr-362	3081	2	6230(a)(2)(a)(i	6230(a)(2)(a)(i	PROPN
ftr-362	3081	3	)	)	PUNCT
ftr-362	3081	4	.	.	PUNCT
ftr-362	3082	1	the	the	DET
ftr-362	3082	2	court	court	NOUN
ftr-362	3082	3	(	(	PUNCT
ftr-362	3082	4	judge	judge	PROPN
ftr-362	3082	5	dyk	dyk	PROPN
ftr-362	3082	6	)	)	PUNCT
ftr-362	3082	7	,	,	PUNCT
ftr-362	3082	8	held	hold	VERB
ftr-362	3082	9	for	for	ADP
ftr-362	3082	10	the	the	DET
ftr-362	3082	11	government	government	NOUN
ftr-362	3082	12	,	,	PUNCT
ftr-362	3082	13	concluding	conclude	VERB
ftr-362	3082	14	that	that	SCONJ
ftr-362	3082	15	on	on	ADP
ftr-362	3082	16	the	the	DET
ftr-362	3082	17	facts	fact	NOUN
ftr-362	3082	18	of	of	ADP
ftr-362	3082	19	the	the	DET
ftr-362	3082	20	case	case	NOUN
ftr-362	3082	21	,	,	PUNCT
ftr-362	3082	22	the	the	DET
ftr-362	3082	23	irs	irs	PROPN
ftr-362	3082	24	’s	’s	PART
ftr-362	3082	25	failure	failure	NOUN
ftr-362	3082	26	to	to	PART
ftr-362	3082	27	issue	issue	VERB
ftr-362	3082	28	a	a	DET
ftr-362	3082	29	deficiency	deficiency	NOUN
ftr-362	3082	30	notice	notice	NOUN
ftr-362	3082	31	was	be	AUX
ftr-362	3082	32	harmless	harmless	ADJ
ftr-362	3082	33	error	error	NOUN
ftr-362	3082	34	.	.	PUNCT
ftr-362	3083	1	after	after	ADP
ftr-362	3083	2	first	first	ADV
ftr-362	3083	3	concluding	conclude	VERB
ftr-362	3083	4	that	that	SCONJ
ftr-362	3083	5	§	§	PROPN
ftr-362	3083	6	6213(a	6213(a	NOUN
ftr-362	3083	7	)	)	PUNCT
ftr-362	3083	8	“	"	PUNCT
ftr-362	3083	9	does	do	AUX
ftr-362	3083	10	not	not	PART
ftr-362	3083	11	broadly	broadly	ADV
ftr-362	3083	12	provide	provide	VERB
ftr-362	3083	13	for	for	ADP
ftr-362	3083	14	a	a	DET
ftr-362	3083	15	refund	refund	NOUN
ftr-362	3083	16	of	of	ADP
ftr-362	3083	17	amounts	amount	NOUN
ftr-362	3083	18	paid	pay	VERB
ftr-362	3083	19	by	by	ADP
ftr-362	3083	20	the	the	DET
ftr-362	3083	21	taxpayer	taxpayer	NOUN
ftr-362	3083	22	after	after	ADP
ftr-362	3083	23	assessment	assessment	NOUN
ftr-362	3083	24	or	or	CCONJ
ftr-362	3083	25	provide	provide	VERB
ftr-362	3083	26	for	for	ADP
ftr-362	3083	27	a	a	DET
ftr-362	3083	28	refund	refund	NOUN
ftr-362	3083	29	where	where	SCONJ
ftr-362	3083	30	the	the	DET
ftr-362	3083	31	taxpayer	taxpayer	NOUN
ftr-362	3083	32	voluntarily	voluntarily	ADV
ftr-362	3083	33	pays	pay	VERB
ftr-362	3083	34	the	the	DET
ftr-362	3083	35	assessment	assessment	NOUN
ftr-362	3083	36	before	before	SCONJ
ftr-362	3083	37	collection	collection	NOUN
ftr-362	3083	38	proceedings	proceeding	NOUN
ftr-362	3083	39	are	be	AUX
ftr-362	3083	40	initiated	initiate	VERB
ftr-362	3083	41	,	,	PUNCT
ftr-362	3083	42	”	"	PUNCT
ftr-362	3083	43	the	the	DET
ftr-362	3083	44	court	court	NOUN
ftr-362	3083	45	continued	continue	VERB
ftr-362	3083	46	as	as	SCONJ
ftr-362	3083	47	follows	follow	VERB
ftr-362	3083	48	:	:	PUNCT
ftr-362	3083	49	2011	2011	NUM
ftr-362	3083	50	]	]	PUNCT
ftr-362	3083	51	recent	recent	ADJ
ftr-362	3083	52	developments	development	NOUN
ftr-362	3083	53	in	in	ADP
ftr-362	3083	54	federal	federal	ADJ
ftr-362	3083	55	income	income	NOUN
ftr-362	3083	56	taxation	taxation	NOUN
ftr-362	3083	57	717	717	NUM
ftr-362	3083	58	the	the	DET
ftr-362	3083	59	irs	irs	PROPN
ftr-362	3083	60	did	do	AUX
ftr-362	3083	61	not	not	PART
ftr-362	3083	62	issue	issue	VERB
ftr-362	3083	63	a	a	DET
ftr-362	3083	64	demand	demand	NOUN
ftr-362	3083	65	for	for	ADP
ftr-362	3083	66	payment	payment	NOUN
ftr-362	3083	67	(	(	PUNCT
ftr-362	3083	68	which	which	PRON
ftr-362	3083	69	is	be	AUX
ftr-362	3083	70	a	a	DET
ftr-362	3083	71	predicate	predicate	NOUN
ftr-362	3083	72	to	to	ADP
ftr-362	3083	73	collection	collection	NOUN
ftr-362	3083	74	,	,	PUNCT
ftr-362	3083	75	see	see	VERB
ftr-362	3083	76	i.r.c	i.r.c	NOUN
ftr-362	3083	77	.	.	PUNCT
ftr-362	3084	1	§	§	PROPN
ftr-362	3084	2	6303	6303	NUM
ftr-362	3084	3	)	)	PUNCT
ftr-362	3084	4	or	or	CCONJ
ftr-362	3084	5	initiate	initiate	VERB
ftr-362	3084	6	collection	collection	NOUN
ftr-362	3084	7	proceedings	proceeding	NOUN
ftr-362	3084	8	.	.	PUNCT
ftr-362	3085	1	the	the	DET
ftr-362	3085	2	taxpayers	taxpayer	NOUN
ftr-362	3085	3	do	do	AUX
ftr-362	3085	4	not	not	PART
ftr-362	3085	5	...	...	PUNCT
ftr-362	3085	6	seek	seek	VERB
ftr-362	3085	7	repayment	repayment	NOUN
ftr-362	3085	8	of	of	ADP
ftr-362	3085	9	funds	fund	NOUN
ftr-362	3085	10	improperly	improperly	ADV
ftr-362	3085	11	collected	collect	VERB
ftr-362	3085	12	.	.	PUNCT
ftr-362	3086	1	rather	rather	ADV
ftr-362	3086	2	,	,	PUNCT
ftr-362	3086	3	the	the	DET
ftr-362	3086	4	taxpayers	taxpayer	NOUN
ftr-362	3086	5	paid	pay	VERB
ftr-362	3086	6	the	the	DET
ftr-362	3086	7	assessments	assessment	NOUN
ftr-362	3086	8	and	and	CCONJ
ftr-362	3086	9	then	then	ADV
ftr-362	3086	10	sued	sue	VERB
ftr-362	3086	11	for	for	ADP
ftr-362	3086	12	a	a	DET
ftr-362	3086	13	refund	refund	NOUN
ftr-362	3086	14	,	,	PUNCT
ftr-362	3086	15	alleging	allege	VERB
ftr-362	3086	16	that	that	SCONJ
ftr-362	3086	17	they	they	PRON
ftr-362	3086	18	are	be	AUX
ftr-362	3086	19	entitled	entitle	VERB
ftr-362	3086	20	to	to	ADP
ftr-362	3086	21	a	a	DET
ftr-362	3086	22	refund	refund	NOUN
ftr-362	3086	23	simply	simply	ADV
ftr-362	3086	24	because	because	SCONJ
ftr-362	3086	25	the	the	DET
ftr-362	3086	26	irs	irs	PROPN
ftr-362	3086	27	failed	fail	VERB
ftr-362	3086	28	to	to	PART
ftr-362	3086	29	issue	issue	VERB
ftr-362	3086	30	the	the	DET
ftr-362	3086	31	requisite	requisite	ADJ
ftr-362	3086	32	notice	notice	NOUN
ftr-362	3086	33	,	,	PUNCT
ftr-362	3086	34	without	without	ADP
ftr-362	3086	35	regard	regard	NOUN
ftr-362	3086	36	to	to	ADP
ftr-362	3086	37	whether	whether	SCONJ
ftr-362	3086	38	the	the	DET
ftr-362	3086	39	tax	tax	NOUN
ftr-362	3086	40	was	be	AUX
ftr-362	3086	41	in	in	ADP
ftr-362	3086	42	fact	fact	NOUN
ftr-362	3086	43	owed	owe	VERB
ftr-362	3086	44	,	,	PUNCT
ftr-362	3086	45	and	and	CCONJ
ftr-362	3086	46	without	without	ADP
ftr-362	3086	47	any	any	DET
ftr-362	3086	48	showing	showing	NOUN
ftr-362	3086	49	that	that	SCONJ
ftr-362	3086	50	the	the	DET
ftr-362	3086	51	taxpayers	taxpayer	NOUN
ftr-362	3086	52	were	be	AUX
ftr-362	3086	53	prejudiced	prejudice	VERB
ftr-362	3086	54	by	by	ADP
ftr-362	3086	55	litigating	litigate	VERB
ftr-362	3086	56	the	the	DET
ftr-362	3086	57	tax	tax	NOUN
ftr-362	3086	58	issue	issue	NOUN
ftr-362	3086	59	in	in	ADP
ftr-362	3086	60	the	the	DET
ftr-362	3086	61	refund	refund	NOUN
ftr-362	3086	62	proceedings	proceeding	NOUN
ftr-362	3086	63	rather	rather	ADV
ftr-362	3086	64	than	than	ADP
ftr-362	3086	65	in	in	ADP
ftr-362	3086	66	the	the	DET
ftr-362	3086	67	tax	tax	NOUN
ftr-362	3086	68	court	court	NOUN
ftr-362	3086	69	.	.	PUNCT
ftr-362	3087	1	nothing	nothing	PRON
ftr-362	3087	2	in	in	ADP
ftr-362	3087	3	the	the	DET
ftr-362	3087	4	language	language	NOUN
ftr-362	3087	5	of	of	ADP
ftr-362	3087	6	the	the	DET
ftr-362	3087	7	statute	statute	NOUN
ftr-362	3087	8	confers	confer	VERB
ftr-362	3087	9	such	such	DET
ftr-362	3087	10	a	a	DET
ftr-362	3087	11	refund	refund	NOUN
ftr-362	3087	12	right	right	ADV
ftr-362	3087	13	on	on	ADP
ftr-362	3087	14	the	the	DET
ftr-362	3087	15	taxpayer	taxpayer	NOUN
ftr-362	3087	16	,	,	PUNCT
ftr-362	3087	17	and	and	CCONJ
ftr-362	3087	18	the	the	DET
ftr-362	3087	19	failure	failure	NOUN
ftr-362	3087	20	in	in	ADP
ftr-362	3087	21	the	the	DET
ftr-362	3087	22	statute	statute	NOUN
ftr-362	3087	23	to	to	PART
ftr-362	3087	24	provide	provide	VERB
ftr-362	3087	25	for	for	ADP
ftr-362	3087	26	a	a	DET
ftr-362	3087	27	refund	refund	NOUN
ftr-362	3087	28	under	under	ADP
ftr-362	3087	29	such	such	ADJ
ftr-362	3087	30	circumstances	circumstance	NOUN
ftr-362	3087	31	strongly	strongly	ADV
ftr-362	3087	32	suggests	suggest	VERB
ftr-362	3087	33	that	that	SCONJ
ftr-362	3087	34	no	no	DET
ftr-362	3087	35	such	such	ADJ
ftr-362	3087	36	automatic	automatic	ADJ
ftr-362	3087	37	refund	refund	NOUN
ftr-362	3087	38	was	be	AUX
ftr-362	3087	39	intended	intend	VERB
ftr-362	3087	40	.	.	PUNCT
ftr-362	3088	1	•	•	NUM
ftr-362	3088	2	finally	finally	ADV
ftr-362	3088	3	,	,	PUNCT
ftr-362	3088	4	the	the	DET
ftr-362	3088	5	court	court	NOUN
ftr-362	3088	6	explained	explain	VERB
ftr-362	3088	7	that	that	SCONJ
ftr-362	3088	8	despite	despite	SCONJ
ftr-362	3088	9	the	the	DET
ftr-362	3088	10	taxpayers	taxpayer	NOUN
ftr-362	3088	11	not	not	PART
ftr-362	3088	12	having	having	AUX
ftr-362	3088	13	received	receive	VERB
ftr-362	3088	14	a	a	DET
ftr-362	3088	15	deficiency	deficiency	NOUN
ftr-362	3088	16	notice	notice	NOUN
ftr-362	3088	17	,	,	PUNCT
ftr-362	3088	18	had	have	AUX
ftr-362	3088	19	they	they	PRON
ftr-362	3088	20	not	not	PART
ftr-362	3088	21	voluntarily	voluntarily	ADV
ftr-362	3088	22	paid	pay	VERB
ftr-362	3088	23	the	the	DET
ftr-362	3088	24	tax	tax	NOUN
ftr-362	3088	25	,	,	PUNCT
ftr-362	3088	26	they	they	PRON
ftr-362	3088	27	could	could	AUX
ftr-362	3088	28	have	have	AUX
ftr-362	3088	29	had	have	VERB
ftr-362	3088	30	their	their	PRON
ftr-362	3088	31	day	day	NOUN
ftr-362	3088	32	in	in	ADP
ftr-362	3088	33	tax	tax	NOUN
ftr-362	3088	34	court	court	NOUN
ftr-362	3088	35	simply	simply	ADV
ftr-362	3088	36	by	by	ADP
ftr-362	3088	37	not	not	PART
ftr-362	3088	38	paying	pay	VERB
ftr-362	3088	39	and	and	CCONJ
ftr-362	3088	40	seeking	seek	VERB
ftr-362	3088	41	collection	collection	NOUN
ftr-362	3088	42	due	due	ADJ
ftr-362	3088	43	process	process	NOUN
ftr-362	3088	44	relief	relief	NOUN
ftr-362	3088	45	under	under	ADP
ftr-362	3088	46	§	§	PROPN
ftr-362	3088	47	6330	6330	NUM
ftr-362	3088	48	when	when	SCONJ
ftr-362	3088	49	the	the	DET
ftr-362	3088	50	irs	irs	PROPN
ftr-362	3088	51	subsequently	subsequently	ADV
ftr-362	3088	52	took	take	VERB
ftr-362	3088	53	actions	action	NOUN
ftr-362	3088	54	to	to	PART
ftr-362	3088	55	collect	collect	VERB
ftr-362	3088	56	the	the	DET
ftr-362	3088	57	assessed	assessed	ADJ
ftr-362	3088	58	taxes	taxis	NOUN
ftr-362	3088	59	.	.	PUNCT
ftr-362	3089	1	a.	a.	NOUN
ftr-362	3089	2	decision	decision	NOUN
ftr-362	3089	3	withdrawn	withdraw	VERB
ftr-362	3089	4	and	and	CCONJ
ftr-362	3089	5	en	en	ADP
ftr-362	3089	6	banc	banc	PROPN
ftr-362	3089	7	hearing	hearing	NOUN
ftr-362	3089	8	granted	grant	VERB
ftr-362	3089	9	.	.	PUNCT
ftr-362	3090	1	(	(	PUNCT
ftr-362	3090	2	fed	fed	PROPN
ftr-362	3090	3	.	.	PUNCT
ftr-362	3090	4	cir	cir	PROPN
ftr-362	3090	5	.	.	PUNCT
ftr-362	3091	1	10/29/10	10/29/10	NUM
ftr-362	3091	2	)	)	PUNCT
ftr-362	3091	3	.	.	PUNCT
ftr-362	3092	1	2	2	X
ftr-362	3092	2	.	.	X
ftr-362	3092	3	the	the	DET
ftr-362	3092	4	tax	tax	NOUN
ftr-362	3092	5	court	court	NOUN
ftr-362	3092	6	loves	love	VERB
ftr-362	3092	7	its	its	PRON
ftr-362	3092	8	jurisdiction	jurisdiction	NOUN
ftr-362	3092	9	.	.	PUNCT
ftr-362	3093	1	winter	winter	NOUN
ftr-362	3093	2	v.	v.	PROPN
ftr-362	3093	3	commissioner	commissioner	PROPN
ftr-362	3093	4	,	,	PUNCT
ftr-362	3093	5	135	135	NUM
ftr-362	3093	6	t.c	t.c	PROPN
ftr-362	3093	7	.	.	PUNCT
ftr-362	3094	1	no	no	INTJ
ftr-362	3094	2	.	.	NOUN
ftr-362	3094	3	12	12	NUM
ftr-362	3094	4	(	(	PUNCT
ftr-362	3094	5	8/25/10	8/25/10	NUM
ftr-362	3094	6	)	)	PUNCT
ftr-362	3094	7	.	.	PUNCT
ftr-362	3095	1	the	the	DET
ftr-362	3095	2	taxpayer	taxpayer	NOUN
ftr-362	3095	3	reported	report	VERB
ftr-362	3095	4	passedthrough	passedthrough	NOUN
ftr-362	3095	5	losses	loss	NOUN
ftr-362	3095	6	from	from	ADP
ftr-362	3095	7	an	an	DET
ftr-362	3095	8	s	s	NOUN
ftr-362	3095	9	corporation	corporation	NOUN
ftr-362	3095	10	in	in	ADP
ftr-362	3095	11	which	which	PRON
ftr-362	3095	12	he	he	PRON
ftr-362	3095	13	was	be	AUX
ftr-362	3095	14	a	a	DET
ftr-362	3095	15	shareholder	shareholder	NOUN
ftr-362	3095	16	in	in	ADP
ftr-362	3095	17	excess	excess	NOUN
ftr-362	3095	18	of	of	ADP
ftr-362	3095	19	the	the	DET
ftr-362	3095	20	amount	amount	NOUN
ftr-362	3095	21	reported	report	VERB
ftr-362	3095	22	on	on	ADP
ftr-362	3095	23	his	his	PRON
ftr-362	3095	24	schedule	schedule	NOUN
ftr-362	3095	25	k-1	k-1	PROPN
ftr-362	3095	26	.	.	PUNCT
ftr-362	3096	1	rather	rather	ADV
ftr-362	3096	2	that	that	PRON
ftr-362	3096	3	treat	treat	VERB
ftr-362	3096	4	the	the	DET
ftr-362	3096	5	adjustment	adjustment	NOUN
ftr-362	3096	6	resulting	result	VERB
ftr-362	3096	7	from	from	ADP
ftr-362	3096	8	the	the	DET
ftr-362	3096	9	inconsistency	inconsistency	NOUN
ftr-362	3096	10	as	as	ADP
ftr-362	3096	11	correction	correction	NOUN
ftr-362	3096	12	of	of	ADP
ftr-362	3096	13	a	a	DET
ftr-362	3096	14	mathematical	mathematical	ADJ
ftr-362	3096	15	error	error	NOUN
ftr-362	3096	16	,	,	PUNCT
ftr-362	3096	17	as	as	SCONJ
ftr-362	3096	18	provided	provide	VERB
ftr-362	3096	19	by	by	ADP
ftr-362	3096	20	§	§	PROPN
ftr-362	3096	21	6037	6037	NUM
ftr-362	3096	22	,	,	PUNCT
ftr-362	3096	23	subject	subject	ADJ
ftr-362	3096	24	to	to	ADP
ftr-362	3096	25	summary	summary	NOUN
ftr-362	3096	26	assessment	assessment	NOUN
ftr-362	3096	27	under	under	ADP
ftr-362	3096	28	§	§	PROPN
ftr-362	3096	29	6213(b	6213(b	PROPN
ftr-362	3096	30	)	)	PUNCT
ftr-362	3096	31	,	,	PUNCT
ftr-362	3096	32	the	the	DET
ftr-362	3096	33	irs	irs	PROPN
ftr-362	3096	34	issued	issue	VERB
ftr-362	3096	35	a	a	DET
ftr-362	3096	36	deficiency	deficiency	NOUN
ftr-362	3096	37	notice	notice	NOUN
ftr-362	3096	38	with	with	ADP
ftr-362	3096	39	respect	respect	NOUN
ftr-362	3096	40	to	to	ADP
ftr-362	3096	41	both	both	DET
ftr-362	3096	42	the	the	DET
ftr-362	3096	43	adjustment	adjustment	NOUN
ftr-362	3096	44	resulting	result	VERB
ftr-362	3096	45	from	from	ADP
ftr-362	3096	46	disallowing	disallow	VERB
ftr-362	3096	47	the	the	DET
ftr-362	3096	48	excess	excess	ADJ
ftr-362	3096	49	loss	loss	NOUN
ftr-362	3096	50	and	and	CCONJ
ftr-362	3096	51	the	the	DET
ftr-362	3096	52	inclusion	inclusion	NOUN
ftr-362	3096	53	of	of	ADP
ftr-362	3096	54	unreported	unreported	ADJ
ftr-362	3096	55	interest	interest	NOUN
ftr-362	3096	56	,	,	PUNCT
ftr-362	3096	57	dividends	dividend	NOUN
ftr-362	3096	58	,	,	PUNCT
ftr-362	3096	59	and	and	CCONJ
ftr-362	3096	60	gambling	gambling	NOUN
ftr-362	3096	61	income	income	NOUN
ftr-362	3096	62	.	.	PUNCT
ftr-362	3097	1	the	the	DET
ftr-362	3097	2	irs	irs	PROPN
ftr-362	3097	3	issued	issue	VERB
ftr-362	3097	4	a	a	DET
ftr-362	3097	5	summary	summary	NOUN
ftr-362	3097	6	assessment	assessment	NOUN
ftr-362	3097	7	based	base	VERB
ftr-362	3097	8	on	on	ADP
ftr-362	3097	9	the	the	DET
ftr-362	3097	10	mathematical	mathematical	ADJ
ftr-362	3097	11	error	error	NOUN
ftr-362	3097	12	only	only	ADV
ftr-362	3097	13	after	after	SCONJ
ftr-362	3097	14	the	the	DET
ftr-362	3097	15	taxpayer	taxpayer	NOUN
ftr-362	3097	16	had	have	AUX
ftr-362	3097	17	filed	file	VERB
ftr-362	3097	18	the	the	DET
ftr-362	3097	19	tax	tax	NOUN
ftr-362	3097	20	court	court	NOUN
ftr-362	3097	21	petition	petition	NOUN
ftr-362	3097	22	.	.	PUNCT
ftr-362	3098	1	the	the	DET
ftr-362	3098	2	principal	principal	ADJ
ftr-362	3098	3	issue	issue	NOUN
ftr-362	3098	4	was	be	AUX
ftr-362	3098	5	whether	whether	SCONJ
ftr-362	3098	6	the	the	DET
ftr-362	3098	7	tax	tax	NOUN
ftr-362	3098	8	court	court	NOUN
ftr-362	3098	9	had	have	VERB
ftr-362	3098	10	jurisdiction	jurisdiction	NOUN
ftr-362	3098	11	over	over	ADP
ftr-362	3098	12	the	the	DET
ftr-362	3098	13	adjustment	adjustment	NOUN
ftr-362	3098	14	to	to	ADP
ftr-362	3098	15	the	the	DET
ftr-362	3098	16	taxpayer	taxpayer	NOUN
ftr-362	3098	17	’s	’s	PART
ftr-362	3098	18	distributive	distributive	ADJ
ftr-362	3098	19	share	share	NOUN
ftr-362	3098	20	of	of	ADP
ftr-362	3098	21	s	s	NOUN
ftr-362	3098	22	corporation	corporation	NOUN
ftr-362	3098	23	income	income	NOUN
ftr-362	3098	24	or	or	CCONJ
ftr-362	3098	25	whether	whether	SCONJ
ftr-362	3098	26	the	the	DET
ftr-362	3098	27	irs	irs	PROPN
ftr-362	3098	28	was	be	AUX
ftr-362	3098	29	required	require	VERB
ftr-362	3098	30	to	to	PART
ftr-362	3098	31	assess	assess	VERB
ftr-362	3098	32	the	the	DET
ftr-362	3098	33	tax	tax	NOUN
ftr-362	3098	34	related	relate	VERB
ftr-362	3098	35	to	to	ADP
ftr-362	3098	36	the	the	DET
ftr-362	3098	37	adjustment	adjustment	NOUN
ftr-362	3098	38	as	as	ADP
ftr-362	3098	39	a	a	DET
ftr-362	3098	40	math	math	NOUN
ftr-362	3098	41	error	error	NOUN
ftr-362	3098	42	under	under	ADP
ftr-362	3098	43	§	§	PROPN
ftr-362	3098	44	6213(b	6213(b	NUM
ftr-362	3098	45	)	)	PUNCT
ftr-362	3098	46	,	,	PUNCT
ftr-362	3098	47	precluding	preclude	VERB
ftr-362	3098	48	the	the	DET
ftr-362	3098	49	inclusion	inclusion	NOUN
ftr-362	3098	50	in	in	ADP
ftr-362	3098	51	the	the	DET
ftr-362	3098	52	notice	notice	NOUN
ftr-362	3098	53	of	of	ADP
ftr-362	3098	54	deficiency	deficiency	NOUN
ftr-362	3098	55	of	of	ADP
ftr-362	3098	56	the	the	DET
ftr-362	3098	57	increase	increase	NOUN
ftr-362	3098	58	in	in	ADP
ftr-362	3098	59	tax	tax	NOUN
ftr-362	3098	60	relating	relate	VERB
ftr-362	3098	61	to	to	ADP
ftr-362	3098	62	that	that	DET
ftr-362	3098	63	adjustment	adjustment	NOUN
ftr-362	3098	64	.	.	PUNCT
ftr-362	3099	1	both	both	CCONJ
ftr-362	3099	2	the	the	DET
ftr-362	3099	3	taxpayer	taxpayer	NOUN
ftr-362	3099	4	and	and	CCONJ
ftr-362	3099	5	irs	irs	PROPN
ftr-362	3099	6	argued	argue	VERB
ftr-362	3099	7	that	that	SCONJ
ftr-362	3099	8	the	the	DET
ftr-362	3099	9	court	court	NOUN
ftr-362	3099	10	had	have	VERB
ftr-362	3099	11	jurisdiction	jurisdiction	NOUN
ftr-362	3099	12	,	,	PUNCT
ftr-362	3099	13	but	but	CCONJ
ftr-362	3099	14	the	the	DET
ftr-362	3099	15	court	court	NOUN
ftr-362	3099	16	nevertheless	nevertheless	ADV
ftr-362	3099	17	addressed	address	VERB
ftr-362	3099	18	the	the	DET
ftr-362	3099	19	question	question	NOUN
ftr-362	3099	20	,	,	PUNCT
ftr-362	3099	21	and	and	CCONJ
ftr-362	3099	22	in	in	ADP
ftr-362	3099	23	a	a	DET
ftr-362	3099	24	reviewed	review	VERB
ftr-362	3099	25	opinion	opinion	NOUN
ftr-362	3099	26	(	(	PUNCT
ftr-362	3099	27	10	10	NUM
ftr-362	3099	28	-	-	SYM
ftr-362	3099	29	1	1	NUM
ftr-362	3099	30	-	-	SYM
ftr-362	3099	31	1	1	NUM
ftr-362	3099	32	)	)	PUNCT
ftr-362	3099	33	by	by	ADP
ftr-362	3099	34	judge	judge	NOUN
ftr-362	3099	35	goeke	goeke	ADJ
ftr-362	3099	36	,	,	PUNCT
ftr-362	3099	37	the	the	DET
ftr-362	3099	38	tax	tax	NOUN
ftr-362	3099	39	court	court	NOUN
ftr-362	3099	40	held	hold	VERB
ftr-362	3099	41	that	that	SCONJ
ftr-362	3099	42	it	it	PRON
ftr-362	3099	43	had	have	VERB
ftr-362	3099	44	jurisdiction	jurisdiction	NOUN
ftr-362	3099	45	to	to	PART
ftr-362	3099	46	consider	consider	VERB
ftr-362	3099	47	the	the	DET
ftr-362	3099	48	taxpayer	taxpayer	NOUN
ftr-362	3099	49	’s	’s	PART
ftr-362	3099	50	claim	claim	NOUN
ftr-362	3099	51	that	that	SCONJ
ftr-362	3099	52	his	his	PRON
ftr-362	3099	53	income	income	NOUN
ftr-362	3099	54	from	from	ADP
ftr-362	3099	55	the	the	DET
ftr-362	3099	56	s	s	PART
ftr-362	3099	57	corporation	corporation	NOUN
ftr-362	3099	58	was	be	AUX
ftr-362	3099	59	less	less	ADJ
ftr-362	3099	60	than	than	ADP
ftr-362	3099	61	the	the	DET
ftr-362	3099	62	amount	amount	NOUN
ftr-362	3099	63	reported	report	VERB
ftr-362	3099	64	on	on	ADP
ftr-362	3099	65	the	the	DET
ftr-362	3099	66	schedule	schedule	NOUN
ftr-362	3099	67	k-1	k-1	PROPN
ftr-362	3099	68	he	he	PRON
ftr-362	3099	69	received	receive	VERB
ftr-362	3099	70	from	from	ADP
ftr-362	3099	71	it	it	PRON
ftr-362	3099	72	.	.	PUNCT
ftr-362	3100	1	the	the	DET
ftr-362	3100	2	decision	decision	NOUN
ftr-362	3100	3	was	be	AUX
ftr-362	3100	4	based	base	VERB
ftr-362	3100	5	on	on	ADP
ftr-362	3100	6	two	two	NUM
ftr-362	3100	7	alternative	alternative	ADJ
ftr-362	3100	8	grounds	ground	NOUN
ftr-362	3100	9	;	;	PUNCT
ftr-362	3100	10	first	first	ADV
ftr-362	3100	11	,	,	PUNCT
ftr-362	3100	12	the	the	DET
ftr-362	3100	13	taxpayer	taxpayer	NOUN
ftr-362	3100	14	assigned	assign	VERB
ftr-362	3100	15	error	error	NOUN
ftr-362	3100	16	to	to	ADP
ftr-362	3100	17	the	the	DET
ftr-362	3100	18	718	718	NUM
ftr-362	3100	19	florida	florida	PROPN
ftr-362	3100	20	tax	tax	NOUN
ftr-362	3100	21	review	review	NOUN
ftr-362	3100	22	[	[	X
ftr-362	3100	23	vol	vol	NOUN
ftr-362	3100	24	.	.	PUNCT
ftr-362	3101	1	10:9	10:9	NUM
ftr-362	3101	2	entire	entire	ADJ
ftr-362	3101	3	deficiency	deficiency	NOUN
ftr-362	3101	4	and	and	CCONJ
ftr-362	3101	5	the	the	DET
ftr-362	3101	6	alleged	allege	VERB
ftr-362	3101	7	unreported	unreported	ADJ
ftr-362	3101	8	income	income	NOUN
ftr-362	3101	9	was	be	AUX
ftr-362	3101	10	one	one	NUM
ftr-362	3101	11	of	of	ADP
ftr-362	3101	12	the	the	DET
ftr-362	3101	13	irs	irs	PROPN
ftr-362	3101	14	’s	’s	PART
ftr-362	3101	15	adjustments	adjustment	NOUN
ftr-362	3101	16	contributing	contribute	VERB
ftr-362	3101	17	to	to	ADP
ftr-362	3101	18	that	that	DET
ftr-362	3101	19	deficiency	deficiency	NOUN
ftr-362	3101	20	;	;	PUNCT
ftr-362	3101	21	second	second	ADJ
ftr-362	3101	22	,	,	PUNCT
ftr-362	3101	23	pursuant	pursuant	ADJ
ftr-362	3101	24	to	to	ADP
ftr-362	3101	25	the	the	DET
ftr-362	3101	26	tax	tax	NOUN
ftr-362	3101	27	court	court	NOUN
ftr-362	3101	28	’s	’s	PART
ftr-362	3101	29	overpayment	overpayment	ADJ
ftr-362	3101	30	jurisdiction	jurisdiction	NOUN
ftr-362	3101	31	(	(	PUNCT
ftr-362	3101	32	which	which	PRON
ftr-362	3101	33	the	the	DET
ftr-362	3101	34	taxpayer	taxpayer	NOUN
ftr-362	3101	35	had	have	AUX
ftr-362	3101	36	invoked	invoke	VERB
ftr-362	3101	37	)	)	PUNCT
ftr-362	3101	38	,	,	PUNCT
ftr-362	3101	39	the	the	DET
ftr-362	3101	40	tax	tax	NOUN
ftr-362	3101	41	court	court	NOUN
ftr-362	3101	42	has	have	VERB
ftr-362	3101	43	“	"	PUNCT
ftr-362	3101	44	authority	authority	NOUN
ftr-362	3101	45	to	to	PART
ftr-362	3101	46	decide	decide	VERB
ftr-362	3101	47	all	all	DET
ftr-362	3101	48	the	the	DET
ftr-362	3101	49	issues	issue	NOUN
ftr-362	3101	50	necessary	necessary	ADJ
ftr-362	3101	51	to	to	PART
ftr-362	3101	52	determine	determine	VERB
ftr-362	3101	53	the	the	DET
ftr-362	3101	54	correct	correct	ADJ
ftr-362	3101	55	amount	amount	NOUN
ftr-362	3101	56	of	of	ADP
ftr-362	3101	57	income	income	NOUN
ftr-362	3101	58	tax	tax	NOUN
ftr-362	3101	59	for	for	ADP
ftr-362	3101	60	the	the	DET
ftr-362	3101	61	taxable	taxable	ADJ
ftr-362	3101	62	year	year	NOUN
ftr-362	3101	63	in	in	ADP
ftr-362	3101	64	issue	issue	NOUN
ftr-362	3101	65	,	,	PUNCT
ftr-362	3101	66	”	"	PUNCT
ftr-362	3101	67	which	which	PRON
ftr-362	3101	68	even	even	ADV
ftr-362	3101	69	includes	include	VERB
ftr-362	3101	70	amounts	amount	NOUN
ftr-362	3101	71	that	that	PRON
ftr-362	3101	72	can	can	AUX
ftr-362	3101	73	not	not	PART
ftr-362	3101	74	be	be	AUX
ftr-362	3101	75	assessed	assess	VERB
ftr-362	3101	76	because	because	SCONJ
ftr-362	3101	77	the	the	DET
ftr-362	3101	78	statute	statute	NOUN
ftr-362	3101	79	of	of	ADP
ftr-362	3101	80	limitations	limitation	NOUN
ftr-362	3101	81	on	on	ADP
ftr-362	3101	82	assessment	assessment	NOUN
ftr-362	3101	83	and	and	CCONJ
ftr-362	3101	84	collection	collection	NOUN
ftr-362	3101	85	has	have	AUX
ftr-362	3101	86	expired	expire	VERB
ftr-362	3101	87	.	.	PUNCT
ftr-362	3102	1	•	•	NUM
ftr-362	3102	2	judge	judge	NOUN
ftr-362	3102	3	holmes	holme	NOUN
ftr-362	3102	4	,	,	PUNCT
ftr-362	3102	5	in	in	ADP
ftr-362	3102	6	a	a	DET
ftr-362	3102	7	long4	long4	NOUN
ftr-362	3102	8	and	and	CCONJ
ftr-362	3102	9	lonely	lonely	ADJ
ftr-362	3102	10	dissent	dissent	NOUN
ftr-362	3102	11	,	,	PUNCT
ftr-362	3102	12	argued	argue	VERB
ftr-362	3102	13	that	that	SCONJ
ftr-362	3102	14	the	the	DET
ftr-362	3102	15	tax	tax	NOUN
ftr-362	3102	16	court	court	NOUN
ftr-362	3102	17	lacked	lack	VERB
ftr-362	3102	18	jurisdiction	jurisdiction	NOUN
ftr-362	3102	19	to	to	PART
ftr-362	3102	20	review	review	VERB
ftr-362	3102	21	the	the	DET
ftr-362	3102	22	deficiency	deficiency	NOUN
ftr-362	3102	23	attributable	attributable	ADJ
ftr-362	3102	24	to	to	ADP
ftr-362	3102	25	the	the	DET
ftr-362	3102	26	inconsistency	inconsistency	NOUN
ftr-362	3102	27	between	between	ADP
ftr-362	3102	28	the	the	DET
ftr-362	3102	29	taxpayer	taxpayer	NOUN
ftr-362	3102	30	’s	’s	PART
ftr-362	3102	31	return	return	NOUN
ftr-362	3102	32	and	and	CCONJ
ftr-362	3102	33	the	the	DET
ftr-362	3102	34	s	s	PROPN
ftr-362	3102	35	corporation	corporation	NOUN
ftr-362	3102	36	’s	’s	PART
ftr-362	3102	37	schedule	schedule	NOUN
ftr-362	3102	38	k-1	k-1	PROPN
ftr-362	3102	39	with	with	ADP
ftr-362	3102	40	respect	respect	NOUN
ftr-362	3102	41	to	to	ADP
ftr-362	3102	42	the	the	DET
ftr-362	3102	43	taxpayer	taxpayer	NOUN
ftr-362	3102	44	.	.	PUNCT
ftr-362	3103	1	he	he	PRON
ftr-362	3103	2	reasoned	reason	VERB
ftr-362	3103	3	that	that	SCONJ
ftr-362	3103	4	even	even	ADV
ftr-362	3103	5	though	though	SCONJ
ftr-362	3103	6	the	the	DET
ftr-362	3103	7	irs	irs	PROPN
ftr-362	3103	8	did	do	AUX
ftr-362	3103	9	issue	issue	VERB
ftr-362	3103	10	a	a	DET
ftr-362	3103	11	deficiency	deficiency	NOUN
ftr-362	3103	12	notice	notice	NOUN
ftr-362	3103	13	,	,	PUNCT
ftr-362	3103	14	it	it	PRON
ftr-362	3103	15	had	have	VERB
ftr-362	3103	16	no	no	DET
ftr-362	3103	17	power	power	NOUN
ftr-362	3103	18	to	to	PART
ftr-362	3103	19	do	do	AUX
ftr-362	3103	20	so	so	ADV
ftr-362	3103	21	because	because	SCONJ
ftr-362	3103	22	§	§	PROPN
ftr-362	3103	23	6037	6037	NUM
ftr-362	3103	24	required	require	VERB
ftr-362	3103	25	that	that	SCONJ
ftr-362	3103	26	the	the	DET
ftr-362	3103	27	irs	irs	PROPN
ftr-362	3103	28	treat	treat	VERB
ftr-362	3103	29	the	the	DET
ftr-362	3103	30	inconsistency	inconsistency	NOUN
ftr-362	3103	31	solely	solely	ADV
ftr-362	3103	32	as	as	ADP
ftr-362	3103	33	a	a	DET
ftr-362	3103	34	mathematical	mathematical	ADJ
ftr-362	3103	35	error	error	NOUN
ftr-362	3103	36	.	.	PUNCT
ftr-362	3104	1	that	that	DET
ftr-362	3104	2	treatment	treatment	NOUN
ftr-362	3104	3	would	would	AUX
ftr-362	3104	4	leave	leave	VERB
ftr-362	3104	5	the	the	DET
ftr-362	3104	6	taxpayer	taxpayer	NOUN
ftr-362	3104	7	in	in	ADP
ftr-362	3104	8	the	the	DET
ftr-362	3104	9	position	position	NOUN
ftr-362	3104	10	of	of	ADP
ftr-362	3104	11	being	be	AUX
ftr-362	3104	12	required	require	VERB
ftr-362	3104	13	to	to	PART
ftr-362	3104	14	pay	pay	VERB
ftr-362	3104	15	the	the	DET
ftr-362	3104	16	assessed	assess	VERB
ftr-362	3104	17	amount	amount	NOUN
ftr-362	3104	18	and	and	CCONJ
ftr-362	3104	19	seek	seek	VERB
ftr-362	3104	20	a	a	DET
ftr-362	3104	21	refund	refund	NOUN
ftr-362	3104	22	.	.	PUNCT
ftr-362	3105	1	3	3	X
ftr-362	3105	2	.	.	X
ftr-362	3106	1	if	if	SCONJ
ftr-362	3106	2	you	you	PRON
ftr-362	3106	3	really	really	ADV
ftr-362	3106	4	owe	owe	VERB
ftr-362	3106	5	the	the	DET
ftr-362	3106	6	tax	tax	NOUN
ftr-362	3106	7	and	and	CCONJ
ftr-362	3106	8	have	have	AUX
ftr-362	3106	9	already	already	ADV
ftr-362	3106	10	paid	pay	VERB
ftr-362	3106	11	it	it	PRON
ftr-362	3106	12	you	you	PRON
ftr-362	3106	13	ca	can	AUX
ftr-362	3106	14	n’t	not	PART
ftr-362	3106	15	it	it	PRON
ftr-362	3106	16	get	get	VERB
ftr-362	3106	17	it	it	PRON
ftr-362	3106	18	back	back	ADV
ftr-362	3106	19	on	on	ADP
ftr-362	3106	20	an	an	DET
ftr-362	3106	21	irs	irs	PROPN
ftr-362	3106	22	procedural	procedural	ADJ
ftr-362	3106	23	foot	foot	NOUN
ftr-362	3106	24	-	-	PUNCT
ftr-362	3106	25	fault	fault	NOUN
ftr-362	3106	26	.	.	PUNCT
ftr-362	3107	1	principal	principal	ADJ
ftr-362	3107	2	life	life	NOUN
ftr-362	3107	3	insurance	insurance	NOUN
ftr-362	3107	4	company	company	PROPN
ftr-362	3107	5	v.	v.	PROPN
ftr-362	3107	6	united	united	PROPN
ftr-362	3107	7	states	states	PROPN
ftr-362	3107	8	,	,	PUNCT
ftr-362	3107	9	106	106	NUM
ftr-362	3107	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3107	11	2010	2010	NUM
ftr-362	3107	12	-	-	SYM
ftr-362	3107	13	7034	7034	NUM
ftr-362	3107	14	(	(	PUNCT
ftr-362	3107	15	fed	fed	PROPN
ftr-362	3107	16	.	.	PUNCT
ftr-362	3108	1	cl	cl	NOUN
ftr-362	3108	2	.	.	PUNCT
ftr-362	3109	1	11/12/10	11/12/10	NUM
ftr-362	3109	2	)	)	PUNCT
ftr-362	3109	3	.	.	PUNCT
ftr-362	3110	1	an	an	DET
ftr-362	3110	2	assessment	assessment	NOUN
ftr-362	3110	3	is	be	AUX
ftr-362	3110	4	necessary	necessary	ADJ
ftr-362	3110	5	only	only	ADV
ftr-362	3110	6	for	for	SCONJ
ftr-362	3110	7	the	the	DET
ftr-362	3110	8	irs	irs	PROPN
ftr-362	3110	9	to	to	PART
ftr-362	3110	10	collect	collect	VERB
ftr-362	3110	11	taxes	taxis	NOUN
ftr-362	3110	12	that	that	PRON
ftr-362	3110	13	have	have	AUX
ftr-362	3110	14	not	not	PART
ftr-362	3110	15	been	be	AUX
ftr-362	3110	16	paid	pay	VERB
ftr-362	3110	17	.	.	PUNCT
ftr-362	3111	1	a	a	DET
ftr-362	3111	2	tax	tax	NOUN
ftr-362	3111	3	liability	liability	NOUN
ftr-362	3111	4	paid	pay	VERB
ftr-362	3111	5	before	before	ADP
ftr-362	3111	6	the	the	DET
ftr-362	3111	7	deadline	deadline	NOUN
ftr-362	3111	8	for	for	ADP
ftr-362	3111	9	payment	payment	NOUN
ftr-362	3111	10	will	will	AUX
ftr-362	3111	11	not	not	PART
ftr-362	3111	12	be	be	AUX
ftr-362	3111	13	subject	subject	ADJ
ftr-362	3111	14	to	to	ADP
ftr-362	3111	15	refund	refund	NOUN
ftr-362	3111	16	merely	merely	ADV
ftr-362	3111	17	because	because	SCONJ
ftr-362	3111	18	the	the	DET
ftr-362	3111	19	irs	irs	PROPN
ftr-362	3111	20	fails	fail	VERB
ftr-362	3111	21	to	to	PART
ftr-362	3111	22	timely	timely	ADV
ftr-362	3111	23	assess	assess	VERB
ftr-362	3111	24	the	the	DET
ftr-362	3111	25	tax	tax	NOUN
ftr-362	3111	26	or	or	CCONJ
ftr-362	3111	27	assesses	assess	VERB
ftr-362	3111	28	it	it	PRON
ftr-362	3111	29	beyond	beyond	ADP
ftr-362	3111	30	the	the	DET
ftr-362	3111	31	statute	statute	NOUN
ftr-362	3111	32	of	of	ADP
ftr-362	3111	33	limitations	limitation	NOUN
ftr-362	3111	34	.	.	PUNCT
ftr-362	3112	1	e.	e.	PROPN
ftr-362	3112	2	statute	statute	PROPN
ftr-362	3112	3	of	of	ADP
ftr-362	3112	4	limitations	limitation	NOUN
ftr-362	3112	5	1	1	NUM
ftr-362	3112	6	.	.	PUNCT
ftr-362	3113	1	the	the	DET
ftr-362	3113	2	courts	court	NOUN
ftr-362	3113	3	hold	hold	VERB
ftr-362	3113	4	that	that	SCONJ
ftr-362	3113	5	overstating	overstate	VERB
ftr-362	3113	6	basis	basis	NOUN
ftr-362	3113	7	is	be	AUX
ftr-362	3113	8	not	not	PART
ftr-362	3113	9	the	the	DET
ftr-362	3113	10	same	same	ADJ
ftr-362	3113	11	as	as	ADP
ftr-362	3113	12	understating	understate	VERB
ftr-362	3113	13	gross	gross	ADJ
ftr-362	3113	14	income	income	NOUN
ftr-362	3113	15	,	,	PUNCT
ftr-362	3113	16	but	but	CCONJ
ftr-362	3113	17	the	the	DET
ftr-362	3113	18	treasury	treasury	PROPN
ftr-362	3113	19	department	department	PROPN
ftr-362	3113	20	ultimately	ultimately	ADV
ftr-362	3113	21	plays	play	VERB
ftr-362	3113	22	its	its	PRON
ftr-362	3113	23	trump	trump	NOUN
ftr-362	3113	24	card	card	NOUN
ftr-362	3113	25	by	by	ADP
ftr-362	3113	26	promulgating	promulgate	VERB
ftr-362	3113	27	regulations	regulation	NOUN
ftr-362	3113	28	.	.	PUNCT
ftr-362	3114	1	section	section	NOUN
ftr-362	3114	2	6501(e)(1	6501(e)(1	NOUN
ftr-362	3114	3	)	)	PUNCT
ftr-362	3114	4	extends	extend	VERB
ftr-362	3114	5	the	the	DET
ftr-362	3114	6	normal	normal	ADJ
ftr-362	3114	7	three	three	NUM
ftr-362	3114	8	-	-	PUNCT
ftr-362	3114	9	year	year	NOUN
ftr-362	3114	10	period	period	NOUN
ftr-362	3114	11	of	of	ADP
ftr-362	3114	12	limitations	limitation	NOUN
ftr-362	3114	13	to	to	ADP
ftr-362	3114	14	six	six	NUM
ftr-362	3114	15	years	year	NOUN
ftr-362	3114	16	if	if	SCONJ
ftr-362	3114	17	the	the	DET
ftr-362	3114	18	taxpayer	taxpayer	NOUN
ftr-362	3114	19	omits	omit	VERB
ftr-362	3114	20	from	from	ADP
ftr-362	3114	21	gross	gross	ADJ
ftr-362	3114	22	income	income	NOUN
ftr-362	3114	23	an	an	DET
ftr-362	3114	24	amount	amount	NOUN
ftr-362	3114	25	in	in	ADP
ftr-362	3114	26	excess	excess	NOUN
ftr-362	3114	27	of	of	ADP
ftr-362	3114	28	25	25	NUM
ftr-362	3114	29	percent	percent	NOUN
ftr-362	3114	30	of	of	ADP
ftr-362	3114	31	the	the	DET
ftr-362	3114	32	gross	gross	ADJ
ftr-362	3114	33	income	income	NOUN
ftr-362	3114	34	stated	state	VERB
ftr-362	3114	35	in	in	ADP
ftr-362	3114	36	the	the	DET
ftr-362	3114	37	return	return	NOUN
ftr-362	3114	38	.	.	PUNCT
ftr-362	3115	1	section	section	NOUN
ftr-362	3115	2	6229(c)(2	6229(c)(2	NOUN
ftr-362	3115	3	)	)	PUNCT
ftr-362	3115	4	provides	provide	VERB
ftr-362	3115	5	a	a	DET
ftr-362	3115	6	similar	similar	ADJ
ftr-362	3115	7	extension	extension	NOUN
ftr-362	3115	8	of	of	ADP
ftr-362	3115	9	the	the	DET
ftr-362	3115	10	statute	statute	NOUN
ftr-362	3115	11	of	of	ADP
ftr-362	3115	12	limitations	limitation	NOUN
ftr-362	3115	13	under	under	ADP
ftr-362	3115	14	§	§	PROPN
ftr-362	3115	15	6229(a	6229(a	NOUN
ftr-362	3115	16	)	)	PUNCT
ftr-362	3115	17	for	for	ADP
ftr-362	3115	18	assessments	assessment	NOUN
ftr-362	3115	19	arising	arise	VERB
ftr-362	3115	20	out	out	ADP
ftr-362	3115	21	of	of	ADP
ftr-362	3115	22	tefra	tefra	PROPN
ftr-362	3115	23	partnership	partnership	NOUN
ftr-362	3115	24	proceedings	proceeding	NOUN
ftr-362	3115	25	.	.	PUNCT
ftr-362	3116	1	a	a	DET
ftr-362	3116	2	critical	critical	ADJ
ftr-362	3116	3	question	question	NOUN
ftr-362	3116	4	is	be	AUX
ftr-362	3116	5	whether	whether	SCONJ
ftr-362	3116	6	the	the	DET
ftr-362	3116	7	six	six	NUM
ftr-362	3116	8	year	year	NOUN
ftr-362	3116	9	statute	statute	NOUN
ftr-362	3116	10	of	of	ADP
ftr-362	3116	11	limitations	limitation	NOUN
ftr-362	3116	12	applies	apply	VERB
ftr-362	3116	13	if	if	SCONJ
ftr-362	3116	14	the	the	DET
ftr-362	3116	15	taxpayer	taxpayer	NOUN
ftr-362	3116	16	overstates	overstate	VERB
ftr-362	3116	17	basis	basis	NOUN
ftr-362	3116	18	and	and	CCONJ
ftr-362	3116	19	as	as	SCONJ
ftr-362	3116	20	a	a	DET
ftr-362	3116	21	consequence	consequence	NOUN
ftr-362	3116	22	understates	understate	VERB
ftr-362	3116	23	gross	gross	ADJ
ftr-362	3116	24	income	income	NOUN
ftr-362	3116	25	.	.	PUNCT
ftr-362	3117	1	a.	a.	NOUN
ftr-362	3118	1	the	the	DET
ftr-362	3118	2	tax	tax	NOUN
ftr-362	3118	3	court	court	NOUN
ftr-362	3118	4	says	say	VERB
ftr-362	3118	5	overstating	overstate	VERB
ftr-362	3118	6	basis	basis	NOUN
ftr-362	3118	7	is	be	AUX
ftr-362	3118	8	not	not	PART
ftr-362	3118	9	the	the	DET
ftr-362	3118	10	same	same	ADJ
ftr-362	3118	11	as	as	ADP
ftr-362	3118	12	understating	understate	VERB
ftr-362	3118	13	gross	gross	ADJ
ftr-362	3118	14	income	income	NOUN
ftr-362	3118	15	.	.	PUNCT
ftr-362	3119	1	bakersfield	bakersfield	PROPN
ftr-362	3119	2	energy	energy	NOUN
ftr-362	3119	3	partners	partner	NOUN
ftr-362	3119	4	,	,	PUNCT
ftr-362	3119	5	lp	lp	PROPN
ftr-362	3119	6	v.	v.	PROPN
ftr-362	3119	7	commissioner	commissioner	NOUN
ftr-362	3119	8	,	,	PUNCT
ftr-362	3119	9	128	128	NUM
ftr-362	3119	10	t.c	t.c	PROPN
ftr-362	3119	11	.	.	PROPN
ftr-362	3119	12	207	207	NUM
ftr-362	3119	13	(	(	PUNCT
ftr-362	3119	14	6/14/07	6/14/07	NUM
ftr-362	3119	15	)	)	PUNCT
ftr-362	3119	16	.	.	PUNCT
ftr-362	3120	1	the	the	DET
ftr-362	3120	2	taxpayer	taxpayer	NOUN
ftr-362	3120	3	overstated	overstate	VERB
ftr-362	3120	4	basis	basis	NOUN
ftr-362	3120	5	,	,	PUNCT
ftr-362	3120	6	resulting	result	VERB
ftr-362	3120	7	in	in	ADP
ftr-362	3120	8	an	an	DET
ftr-362	3120	9	understatement	understatement	NOUN
ftr-362	3120	10	of	of	ADP
ftr-362	3120	11	§	§	PROPN
ftr-362	3120	12	1231	1231	NUM
ftr-362	3120	13	gain	gain	NOUN
ftr-362	3120	14	.	.	PUNCT
ftr-362	3121	1	looking	look	VERB
ftr-362	3121	2	to	to	ADP
ftr-362	3121	3	supreme	supreme	PROPN
ftr-362	3121	4	court	court	PROPN
ftr-362	3121	5	4	4	NUM
ftr-362	3121	6	.	.	PUNCT
ftr-362	3122	1	the	the	DET
ftr-362	3122	2	dissent	dissent	NOUN
ftr-362	3122	3	was	be	AUX
ftr-362	3122	4	43	43	NUM
ftr-362	3122	5	typewritten	typewritten	ADJ
ftr-362	3122	6	pages	page	NOUN
ftr-362	3122	7	,	,	PUNCT
ftr-362	3122	8	while	while	SCONJ
ftr-362	3122	9	the	the	DET
ftr-362	3122	10	majority	majority	NOUN
ftr-362	3122	11	opinion	opinion	NOUN
ftr-362	3122	12	was	be	AUX
ftr-362	3122	13	only	only	ADV
ftr-362	3122	14	14	14	NUM
ftr-362	3122	15	pages	page	NOUN
ftr-362	3122	16	long	long	ADJ
ftr-362	3122	17	.	.	PUNCT
ftr-362	3123	1	2011	2011	NUM
ftr-362	3123	2	]	]	PUNCT
ftr-362	3123	3	recent	recent	ADJ
ftr-362	3123	4	developments	development	NOUN
ftr-362	3123	5	in	in	ADP
ftr-362	3123	6	federal	federal	ADJ
ftr-362	3123	7	income	income	NOUN
ftr-362	3123	8	taxation	taxation	NOUN
ftr-362	3123	9	719	719	NUM
ftr-362	3123	10	precedent	precedent	NOUN
ftr-362	3123	11	under	under	ADP
ftr-362	3123	12	the	the	DET
ftr-362	3123	13	statutory	statutory	ADJ
ftr-362	3123	14	predecessor	predecessor	NOUN
ftr-362	3123	15	of	of	ADP
ftr-362	3123	16	§	§	PROPN
ftr-362	3123	17	6501(e	6501(e	ADP
ftr-362	3123	18	)	)	PUNCT
ftr-362	3123	19	in	in	ADP
ftr-362	3123	20	the	the	DET
ftr-362	3123	21	1939	1939	NUM
ftr-362	3123	22	code	code	NOUN
ftr-362	3123	23	(	(	PUNCT
ftr-362	3123	24	colony	colony	PROPN
ftr-362	3123	25	,	,	PUNCT
ftr-362	3123	26	inc	inc	PROPN
ftr-362	3123	27	.	.	PROPN
ftr-362	3124	1	v.	v.	PROPN
ftr-362	3124	2	commissioner	commissioner	PROPN
ftr-362	3124	3	,	,	PUNCT
ftr-362	3124	4	357	357	NUM
ftr-362	3124	5	u.s	u.s	PROPN
ftr-362	3124	6	.	.	PROPN
ftr-362	3124	7	28	28	NUM
ftr-362	3124	8	(	(	PUNCT
ftr-362	3124	9	1958	1958	NUM
ftr-362	3124	10	)	)	PUNCT
ftr-362	3124	11	)	)	PUNCT
ftr-362	3124	12	,	,	PUNCT
ftr-362	3124	13	from	from	ADP
ftr-362	3124	14	which	which	PRON
ftr-362	3124	15	the	the	DET
ftr-362	3124	16	six	six	NUM
ftr-362	3124	17	-	-	PUNCT
ftr-362	3124	18	year	year	NOUN
ftr-362	3124	19	statute	statute	NOUN
ftr-362	3124	20	of	of	ADP
ftr-362	3124	21	limitations	limitation	NOUN
ftr-362	3124	22	in	in	ADP
ftr-362	3124	23	§	§	PROPN
ftr-362	3124	24	6229(c)(2	6229(c)(2	NUM
ftr-362	3124	25	)	)	PUNCT
ftr-362	3124	26	is	be	AUX
ftr-362	3124	27	derived	derive	VERB
ftr-362	3124	28	and	and	CCONJ
ftr-362	3124	29	to	to	PART
ftr-362	3124	30	which	which	PRON
ftr-362	3124	31	it	it	PRON
ftr-362	3124	32	is	be	AUX
ftr-362	3124	33	analogous	analogous	ADJ
ftr-362	3124	34	,	,	PUNCT
ftr-362	3124	35	the	the	DET
ftr-362	3124	36	tax	tax	NOUN
ftr-362	3124	37	court	court	NOUN
ftr-362	3124	38	concluded	conclude	VERB
ftr-362	3124	39	that	that	SCONJ
ftr-362	3124	40	this	this	DET
ftr-362	3124	41	understated	understate	VERB
ftr-362	3124	42	gain	gain	NOUN
ftr-362	3124	43	was	be	AUX
ftr-362	3124	44	not	not	PART
ftr-362	3124	45	an	an	DET
ftr-362	3124	46	omission	omission	NOUN
ftr-362	3124	47	of	of	ADP
ftr-362	3124	48	“	"	PUNCT
ftr-362	3124	49	gross	gross	ADJ
ftr-362	3124	50	income	income	NOUN
ftr-362	3124	51	”	"	PUNCT
ftr-362	3124	52	that	that	PRON
ftr-362	3124	53	would	would	AUX
ftr-362	3124	54	invoke	invoke	VERB
ftr-362	3124	55	the	the	DET
ftr-362	3124	56	six	six	NUM
ftr-362	3124	57	year	year	NOUN
ftr-362	3124	58	statute	statute	NOUN
ftr-362	3124	59	of	of	ADP
ftr-362	3124	60	limitations	limitation	NOUN
ftr-362	3124	61	under	under	ADP
ftr-362	3124	62	§	§	PROPN
ftr-362	3124	63	6229(c)(2	6229(c)(2	NUM
ftr-362	3124	64	)	)	PUNCT
ftr-362	3124	65	applicable	applicable	ADJ
ftr-362	3124	66	to	to	ADP
ftr-362	3124	67	partnership	partnership	NOUN
ftr-362	3124	68	audits	audits	NOUN
ftr-362	3124	69	.	.	PUNCT
ftr-362	3125	1	b.	b.	PROPN
ftr-362	3126	1	the	the	DET
ftr-362	3126	2	ninth	ninth	ADJ
ftr-362	3126	3	circuit	circuit	NOUN
ftr-362	3126	4	likes	like	VERB
ftr-362	3126	5	the	the	DET
ftr-362	3126	6	way	way	NOUN
ftr-362	3126	7	the	the	DET
ftr-362	3126	8	tax	tax	NOUN
ftr-362	3126	9	court	court	NOUN
ftr-362	3126	10	thinks	think	VERB
ftr-362	3126	11	:	:	PUNCT
ftr-362	3126	12	bakersfield	bakersfield	PROPN
ftr-362	3126	13	energy	energy	NOUN
ftr-362	3126	14	partners	partner	NOUN
ftr-362	3126	15	is	be	AUX
ftr-362	3126	16	affirmed	affirm	VERB
ftr-362	3126	17	.	.	PUNCT
ftr-362	3127	1	bakersfield	bakersfield	PROPN
ftr-362	3127	2	energy	energy	NOUN
ftr-362	3127	3	partners	partner	NOUN
ftr-362	3127	4	,	,	PUNCT
ftr-362	3127	5	lp	lp	PROPN
ftr-362	3127	6	v.	v.	PROPN
ftr-362	3127	7	commissioner	commissioner	NOUN
ftr-362	3127	8	,	,	PUNCT
ftr-362	3127	9	568	568	NUM
ftr-362	3127	10	f.3d	f.3d	NUM
ftr-362	3127	11	767	767	NUM
ftr-362	3127	12	(	(	PUNCT
ftr-362	3127	13	9th	9th	ADJ
ftr-362	3127	14	cir	cir	NOUN
ftr-362	3127	15	.	.	PUNCT
ftr-362	3128	1	6/17/09	6/17/09	NUM
ftr-362	3128	2	)	)	PUNCT
ftr-362	3128	3	.	.	PUNCT
ftr-362	3129	1	the	the	DET
ftr-362	3129	2	ninth	ninth	ADJ
ftr-362	3129	3	circuit	circuit	NOUN
ftr-362	3129	4	affirmed	affirm	VERB
ftr-362	3129	5	the	the	DET
ftr-362	3129	6	tax	tax	NOUN
ftr-362	3129	7	court	court	NOUN
ftr-362	3129	8	on	on	ADP
ftr-362	3129	9	the	the	DET
ftr-362	3129	10	grounds	ground	NOUN
ftr-362	3129	11	that	that	SCONJ
ftr-362	3129	12	the	the	DET
ftr-362	3129	13	language	language	NOUN
ftr-362	3129	14	at	at	ADP
ftr-362	3129	15	issue	issue	NOUN
ftr-362	3129	16	in	in	ADP
ftr-362	3129	17	the	the	DET
ftr-362	3129	18	instant	instant	ADJ
ftr-362	3129	19	case	case	NOUN
ftr-362	3129	20	was	be	AUX
ftr-362	3129	21	the	the	DET
ftr-362	3129	22	same	same	ADJ
ftr-362	3129	23	as	as	ADP
ftr-362	3129	24	the	the	DET
ftr-362	3129	25	statutory	statutory	ADJ
ftr-362	3129	26	language	language	NOUN
ftr-362	3129	27	interpreted	interpret	VERB
ftr-362	3129	28	in	in	ADP
ftr-362	3129	29	colony	colony	NOUN
ftr-362	3129	30	.	.	PUNCT
ftr-362	3130	1	the	the	DET
ftr-362	3130	2	court	court	NOUN
ftr-362	3130	3	noted	note	VERB
ftr-362	3130	4	,	,	PUNCT
ftr-362	3130	5	however	however	ADV
ftr-362	3130	6	,	,	PUNCT
ftr-362	3130	7	that	that	SCONJ
ftr-362	3130	8	“	"	PUNCT
ftr-362	3130	9	the	the	DET
ftr-362	3130	10	irs	irs	PROPN
ftr-362	3130	11	’s	’s	PART
ftr-362	3130	12	interpretation	interpretation	NOUN
ftr-362	3130	13	of	of	ADP
ftr-362	3130	14	§	§	PROPN
ftr-362	3130	15	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-362	3130	16	)	)	PUNCT
ftr-362	3130	17	is	be	AUX
ftr-362	3130	18	reasonable	reasonable	ADJ
ftr-362	3130	19	.	.	PUNCT
ftr-362	3130	20	”	"	PUNCT
ftr-362	3131	1	c.	c.	PROPN
ftr-362	3131	2	and	and	CCONJ
ftr-362	3131	3	a	a	DET
ftr-362	3131	4	judge	judge	NOUN
ftr-362	3131	5	of	of	ADP
ftr-362	3131	6	the	the	DET
ftr-362	3131	7	court	court	NOUN
ftr-362	3131	8	of	of	ADP
ftr-362	3131	9	federal	federal	ADJ
ftr-362	3131	10	claims	claim	NOUN
ftr-362	3131	11	agrees	agree	VERB
ftr-362	3131	12	.	.	PUNCT
ftr-362	3132	1	grapevine	grapevine	NOUN
ftr-362	3132	2	imports	import	NOUN
ftr-362	3132	3	,	,	PUNCT
ftr-362	3132	4	ltd	ltd	PROPN
ftr-362	3132	5	v.	v.	PROPN
ftr-362	3132	6	united	united	PROPN
ftr-362	3132	7	states	states	PROPN
ftr-362	3132	8	,	,	PUNCT
ftr-362	3132	9	77	77	NUM
ftr-362	3132	10	fed	fed	PROPN
ftr-362	3132	11	.	.	PUNCT
ftr-362	3133	1	cl	cl	NOUN
ftr-362	3133	2	.	.	PUNCT
ftr-362	3134	1	505	505	NUM
ftr-362	3134	2	(	(	PUNCT
ftr-362	3134	3	7/17/07	7/17/07	NUM
ftr-362	3134	4	)	)	PUNCT
ftr-362	3134	5	.	.	PUNCT
ftr-362	3135	1	in	in	ADP
ftr-362	3135	2	a	a	DET
ftr-362	3135	3	tefra	tefra	PROPN
ftr-362	3135	4	partnership	partnership	NOUN
ftr-362	3135	5	tax	tax	NOUN
ftr-362	3135	6	shelter	shelter	NOUN
ftr-362	3135	7	case	case	NOUN
ftr-362	3135	8	,	,	PUNCT
ftr-362	3135	9	the	the	DET
ftr-362	3135	10	court	court	NOUN
ftr-362	3135	11	of	of	ADP
ftr-362	3135	12	federal	federal	ADJ
ftr-362	3135	13	claims	claim	NOUN
ftr-362	3135	14	(	(	PUNCT
ftr-362	3135	15	judge	judge	NOUN
ftr-362	3135	16	allegra	allegra	PROPN
ftr-362	3135	17	)	)	PUNCT
ftr-362	3135	18	held	hold	VERB
ftr-362	3135	19	that	that	SCONJ
ftr-362	3135	20	the	the	DET
ftr-362	3135	21	§	§	PROPN
ftr-362	3135	22	6501(e	6501(e	ADJ
ftr-362	3135	23	)	)	PUNCT
ftr-362	3135	24	6	6	NUM
ftr-362	3135	25	-	-	PUNCT
ftr-362	3135	26	year	year	NOUN
ftr-362	3135	27	statute	statute	NOUN
ftr-362	3135	28	of	of	ADP
ftr-362	3135	29	limitations	limitation	NOUN
ftr-362	3135	30	does	do	AUX
ftr-362	3135	31	not	not	PART
ftr-362	3135	32	apply	apply	VERB
ftr-362	3135	33	to	to	ADP
ftr-362	3135	34	basis	basis	NOUN
ftr-362	3135	35	overstatements	overstatement	NOUN
ftr-362	3135	36	,	,	PUNCT
ftr-362	3135	37	citing	cite	VERB
ftr-362	3135	38	colony	colony	NOUN
ftr-362	3135	39	,	,	PUNCT
ftr-362	3135	40	inc	inc	PROPN
ftr-362	3135	41	.	.	PROPN
ftr-362	3136	1	v.	v.	PROPN
ftr-362	3136	2	commissioner	commissioner	PROPN
ftr-362	3136	3	,	,	PUNCT
ftr-362	3136	4	357	357	NUM
ftr-362	3136	5	u.s	u.s	PROPN
ftr-362	3136	6	.	.	PROPN
ftr-362	3136	7	28	28	NUM
ftr-362	3136	8	(	(	PUNCT
ftr-362	3136	9	1958	1958	NUM
ftr-362	3136	10	)	)	PUNCT
ftr-362	3136	11	.	.	PUNCT
ftr-362	3137	1	section	section	NOUN
ftr-362	3137	2	6501(e	6501(e	NUM
ftr-362	3137	3	)	)	PUNCT
ftr-362	3137	4	,	,	PUNCT
ftr-362	3137	5	rather	rather	ADV
ftr-362	3137	6	than	than	ADP
ftr-362	3137	7	§	§	PROPN
ftr-362	3137	8	6229(c)(2	6229(c)(2	NUM
ftr-362	3137	9	)	)	PUNCT
ftr-362	3137	10	as	as	ADP
ftr-362	3137	11	in	in	ADP
ftr-362	3137	12	bakersfield	bakersfield	PROPN
ftr-362	3137	13	energy	energy	NOUN
ftr-362	3137	14	partners	partner	NOUN
ftr-362	3137	15	,	,	PUNCT
ftr-362	3137	16	lp	lp	ADV
ftr-362	3137	17	,	,	PUNCT
ftr-362	3137	18	applied	apply	VERB
ftr-362	3137	19	because	because	SCONJ
ftr-362	3137	20	in	in	ADP
ftr-362	3137	21	earlier	early	ADJ
ftr-362	3137	22	proceedings	proceeding	NOUN
ftr-362	3137	23	in	in	ADP
ftr-362	3137	24	the	the	DET
ftr-362	3137	25	instant	instant	ADJ
ftr-362	3137	26	case	case	NOUN
ftr-362	3137	27	(	(	PUNCT
ftr-362	3137	28	71	71	NUM
ftr-362	3137	29	fed	fed	PROPN
ftr-362	3137	30	.	.	PUNCT
ftr-362	3138	1	cl	cl	NOUN
ftr-362	3138	2	.	.	PUNCT
ftr-362	3139	1	324	324	NUM
ftr-362	3139	2	(	(	PUNCT
ftr-362	3139	3	2006	2006	NUM
ftr-362	3139	4	)	)	PUNCT
ftr-362	3139	5	)	)	PUNCT
ftr-362	3139	6	,	,	PUNCT
ftr-362	3139	7	the	the	DET
ftr-362	3139	8	court	court	NOUN
ftr-362	3139	9	had	have	AUX
ftr-362	3139	10	held	hold	VERB
ftr-362	3139	11	that	that	SCONJ
ftr-362	3139	12	§	§	PROPN
ftr-362	3139	13	6229	6229	NUM
ftr-362	3139	14	did	do	AUX
ftr-362	3139	15	not	not	PART
ftr-362	3139	16	create	create	VERB
ftr-362	3139	17	an	an	DET
ftr-362	3139	18	independent	independent	ADJ
ftr-362	3139	19	statute	statute	NOUN
ftr-362	3139	20	of	of	ADP
ftr-362	3139	21	limitations	limitation	NOUN
ftr-362	3139	22	,	,	PUNCT
ftr-362	3139	23	but	but	CCONJ
ftr-362	3139	24	instead	instead	ADV
ftr-362	3139	25	only	only	ADV
ftr-362	3139	26	provides	provide	VERB
ftr-362	3139	27	a	a	DET
ftr-362	3139	28	minimum	minimum	ADJ
ftr-362	3139	29	period	period	NOUN
ftr-362	3139	30	for	for	ADP
ftr-362	3139	31	assessment	assessment	NOUN
ftr-362	3139	32	for	for	ADP
ftr-362	3139	33	partnership	partnership	NOUN
ftr-362	3139	34	items	item	NOUN
ftr-362	3139	35	that	that	PRON
ftr-362	3139	36	could	could	AUX
ftr-362	3139	37	extend	extend	VERB
ftr-362	3139	38	the	the	DET
ftr-362	3139	39	§	§	PROPN
ftr-362	3139	40	6501	6501	NUM
ftr-362	3139	41	statute	statute	NOUN
ftr-362	3139	42	of	of	ADP
ftr-362	3139	43	limitations	limitation	NOUN
ftr-362	3139	44	,	,	PUNCT
ftr-362	3139	45	and	and	CCONJ
ftr-362	3139	46	because	because	SCONJ
ftr-362	3139	47	the	the	DET
ftr-362	3139	48	fpaa	fpaa	NOUN
ftr-362	3139	49	was	be	AUX
ftr-362	3139	50	sent	send	VERB
ftr-362	3139	51	within	within	ADP
ftr-362	3139	52	this	this	DET
ftr-362	3139	53	sixyear	sixyear	NOUN
ftr-362	3139	54	statute	statute	NOUN
ftr-362	3139	55	of	of	ADP
ftr-362	3139	56	limitations	limitation	NOUN
ftr-362	3139	57	under	under	ADP
ftr-362	3139	58	§	§	PROPN
ftr-362	3139	59	6229(d	6229(d	NOUN
ftr-362	3139	60	)	)	PUNCT
ftr-362	3139	61	the	the	DET
ftr-362	3139	62	statute	statute	NOUN
ftr-362	3139	63	of	of	ADP
ftr-362	3139	64	limitations	limitation	NOUN
ftr-362	3139	65	with	with	ADP
ftr-362	3139	66	respect	respect	NOUN
ftr-362	3139	67	to	to	ADP
ftr-362	3139	68	the	the	DET
ftr-362	3139	69	partners	partner	NOUN
ftr-362	3139	70	was	be	AUX
ftr-362	3139	71	suspended	suspend	VERB
ftr-362	3139	72	.	.	PUNCT
ftr-362	3140	1	d.	d.	PROPN
ftr-362	3140	2	but	but	CCONJ
ftr-362	3140	3	a	a	DET
ftr-362	3140	4	district	district	NOUN
ftr-362	3140	5	court	court	NOUN
ftr-362	3140	6	in	in	ADP
ftr-362	3140	7	florida	florida	PROPN
ftr-362	3140	8	disagrees	disagree	VERB
ftr-362	3140	9	.	.	PUNCT
ftr-362	3141	1	brandon	brandon	PROPN
ftr-362	3141	2	ridge	ridge	PROPN
ftr-362	3141	3	partners	partners	PROPN
ftr-362	3141	4	v.	v.	ADP
ftr-362	3141	5	united	united	PROPN
ftr-362	3141	6	states	states	PROPN
ftr-362	3141	7	,	,	PUNCT
ftr-362	3141	8	100	100	NUM
ftr-362	3141	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3141	10	2007	2007	NUM
ftr-362	3141	11	-	-	SYM
ftr-362	3141	12	5347	5347	NUM
ftr-362	3141	13	(	(	PUNCT
ftr-362	3141	14	m.d	m.d	PROPN
ftr-362	3141	15	.	.	PROPN
ftr-362	3141	16	fla	fla	PROPN
ftr-362	3141	17	.	.	PUNCT
ftr-362	3142	1	7/30/07	7/30/07	NUM
ftr-362	3142	2	)	)	PUNCT
ftr-362	3142	3	.	.	PUNCT
ftr-362	3143	1	the	the	DET
ftr-362	3143	2	court	court	NOUN
ftr-362	3143	3	refused	refuse	VERB
ftr-362	3143	4	to	to	PART
ftr-362	3143	5	follow	follow	VERB
ftr-362	3143	6	bakersfield	bakersfield	PROPN
ftr-362	3143	7	energy	energy	NOUN
ftr-362	3143	8	partners	partner	NOUN
ftr-362	3143	9	and	and	CCONJ
ftr-362	3143	10	grapevine	grapevine	NOUN
ftr-362	3143	11	imports	import	NOUN
ftr-362	3143	12	and	and	CCONJ
ftr-362	3143	13	held	hold	VERB
ftr-362	3143	14	that	that	SCONJ
ftr-362	3143	15	the	the	DET
ftr-362	3143	16	§	§	PROPN
ftr-362	3143	17	6501(e	6501(e	ADJ
ftr-362	3143	18	)	)	PUNCT
ftr-362	3143	19	6	6	NUM
ftr-362	3143	20	-	-	PUNCT
ftr-362	3143	21	year	year	NOUN
ftr-362	3143	22	statute	statute	NOUN
ftr-362	3143	23	of	of	ADP
ftr-362	3143	24	limitations	limitation	NOUN
ftr-362	3143	25	does	do	AUX
ftr-362	3143	26	apply	apply	VERB
ftr-362	3143	27	to	to	ADP
ftr-362	3143	28	basis	basis	NOUN
ftr-362	3143	29	overstatements	overstatement	NOUN
ftr-362	3143	30	.	.	PUNCT
ftr-362	3144	1	the	the	DET
ftr-362	3144	2	court	court	NOUN
ftr-362	3144	3	reasoned	reason	VERB
ftr-362	3144	4	that	that	SCONJ
ftr-362	3144	5	as	as	ADP
ftr-362	3144	6	a	a	DET
ftr-362	3144	7	result	result	NOUN
ftr-362	3144	8	of	of	ADP
ftr-362	3144	9	subsequent	subsequent	ADJ
ftr-362	3144	10	amendments	amendment	NOUN
ftr-362	3144	11	to	to	ADP
ftr-362	3144	12	the	the	DET
ftr-362	3144	13	relevant	relevant	ADJ
ftr-362	3144	14	code	code	NOUN
ftr-362	3144	15	sections	section	NOUN
ftr-362	3144	16	,	,	PUNCT
ftr-362	3144	17	the	the	DET
ftr-362	3144	18	application	application	NOUN
ftr-362	3144	19	of	of	ADP
ftr-362	3144	20	colony	colony	NOUN
ftr-362	3144	21	,	,	PUNCT
ftr-362	3144	22	inc	inc	PROPN
ftr-362	3144	23	.	.	PROPN
ftr-362	3145	1	v.	v.	PROPN
ftr-362	3145	2	commissioner	commissioner	PROPN
ftr-362	3145	3	,	,	PUNCT
ftr-362	3145	4	357	357	NUM
ftr-362	3145	5	u.s	u.s	PROPN
ftr-362	3145	6	.	.	PROPN
ftr-362	3145	7	28	28	NUM
ftr-362	3145	8	(	(	PUNCT
ftr-362	3145	9	1958	1958	NUM
ftr-362	3145	10	)	)	PUNCT
ftr-362	3145	11	is	be	AUX
ftr-362	3145	12	limited	limit	VERB
ftr-362	3145	13	to	to	ADP
ftr-362	3145	14	situations	situation	NOUN
ftr-362	3145	15	described	describe	VERB
ftr-362	3145	16	in	in	ADP
ftr-362	3145	17	§	§	PROPN
ftr-362	3145	18	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-362	3145	19	)	)	PUNCT
ftr-362	3145	20	,	,	PUNCT
ftr-362	3145	21	which	which	PRON
ftr-362	3145	22	applies	apply	VERB
ftr-362	3145	23	to	to	ADP
ftr-362	3145	24	trade	trade	NOUN
ftr-362	3145	25	or	or	CCONJ
ftr-362	3145	26	business	business	NOUN
ftr-362	3145	27	sales	sale	NOUN
ftr-362	3145	28	of	of	ADP
ftr-362	3145	29	goods	good	NOUN
ftr-362	3145	30	or	or	CCONJ
ftr-362	3145	31	services	service	NOUN
ftr-362	3145	32	.	.	PUNCT
ftr-362	3146	1	[	[	X
ftr-362	3146	2	“	"	PUNCT
ftr-362	3146	3	in	in	ADP
ftr-362	3146	4	the	the	DET
ftr-362	3146	5	case	case	NOUN
ftr-362	3146	6	of	of	ADP
ftr-362	3146	7	a	a	DET
ftr-362	3146	8	trade	trade	NOUN
ftr-362	3146	9	or	or	CCONJ
ftr-362	3146	10	business	business	NOUN
ftr-362	3146	11	,	,	PUNCT
ftr-362	3146	12	the	the	DET
ftr-362	3146	13	term	term	NOUN
ftr-362	3146	14	“	"	PUNCT
ftr-362	3146	15	gross	gross	ADJ
ftr-362	3146	16	income	income	NOUN
ftr-362	3146	17	”	"	PUNCT
ftr-362	3146	18	means	mean	VERB
ftr-362	3146	19	the	the	DET
ftr-362	3146	20	total	total	NOUN
ftr-362	3146	21	of	of	ADP
ftr-362	3146	22	the	the	DET
ftr-362	3146	23	amounts	amount	NOUN
ftr-362	3146	24	received	receive	VERB
ftr-362	3146	25	or	or	CCONJ
ftr-362	3146	26	accrued	accrue	VERB
ftr-362	3146	27	from	from	ADP
ftr-362	3146	28	the	the	DET
ftr-362	3146	29	sale	sale	NOUN
ftr-362	3146	30	of	of	ADP
ftr-362	3146	31	goods	good	NOUN
ftr-362	3146	32	or	or	CCONJ
ftr-362	3146	33	services	service	NOUN
ftr-362	3146	34	(	(	PUNCT
ftr-362	3146	35	if	if	SCONJ
ftr-362	3146	36	such	such	ADJ
ftr-362	3146	37	amounts	amount	NOUN
ftr-362	3146	38	are	be	AUX
ftr-362	3146	39	required	require	VERB
ftr-362	3146	40	to	to	PART
ftr-362	3146	41	be	be	AUX
ftr-362	3146	42	shown	show	VERB
ftr-362	3146	43	on	on	ADP
ftr-362	3146	44	the	the	DET
ftr-362	3146	45	return	return	NOUN
ftr-362	3146	46	)	)	PUNCT
ftr-362	3146	47	prior	prior	ADV
ftr-362	3146	48	to	to	ADP
ftr-362	3146	49	diminution	diminution	NOUN
ftr-362	3146	50	by	by	ADP
ftr-362	3146	51	the	the	DET
ftr-362	3146	52	cost	cost	NOUN
ftr-362	3146	53	of	of	ADP
ftr-362	3146	54	such	such	ADJ
ftr-362	3146	55	sales	sale	NOUN
ftr-362	3146	56	or	or	CCONJ
ftr-362	3146	57	services	service	NOUN
ftr-362	3146	58	.	.	PUNCT
ftr-362	3146	59	”	"	PUNCT
ftr-362	3147	1	]	]	PUNCT
ftr-362	3147	2	the	the	DET
ftr-362	3147	3	court	court	NOUN
ftr-362	3147	4	reasoned	reason	VERB
ftr-362	3147	5	that	that	SCONJ
ftr-362	3147	6	to	to	PART
ftr-362	3147	7	conclude	conclude	VERB
ftr-362	3147	8	otherwise	otherwise	ADV
ftr-362	3147	9	would	would	AUX
ftr-362	3147	10	render	render	VERB
ftr-362	3147	11	§	§	PROPN
ftr-362	3147	12	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-362	3147	13	)	)	PUNCT
ftr-362	3147	14	superfluous	superfluous	ADJ
ftr-362	3147	15	.	.	PUNCT
ftr-362	3148	1	because	because	SCONJ
ftr-362	3148	2	the	the	DET
ftr-362	3148	3	transaction	transaction	NOUN
ftr-362	3148	4	at	at	ADP
ftr-362	3148	5	issue	issue	NOUN
ftr-362	3148	6	was	be	AUX
ftr-362	3148	7	the	the	DET
ftr-362	3148	8	partnership	partnership	NOUN
ftr-362	3148	9	’s	’s	PART
ftr-362	3148	10	sale	sale	NOUN
ftr-362	3148	11	of	of	ADP
ftr-362	3148	12	stock	stock	NOUN
ftr-362	3148	13	,	,	PUNCT
ftr-362	3148	14	which	which	PRON
ftr-362	3148	15	was	be	AUX
ftr-362	3148	16	not	not	PART
ftr-362	3148	17	a	a	DET
ftr-362	3148	18	business	business	NOUN
ftr-362	3148	19	sale	sale	NOUN
ftr-362	3148	20	of	of	ADP
ftr-362	3148	21	goods	good	NOUN
ftr-362	3148	22	or	or	CCONJ
ftr-362	3148	23	services	service	NOUN
ftr-362	3148	24	,	,	PUNCT
ftr-362	3148	25	the	the	DET
ftr-362	3148	26	gross	gross	ADJ
ftr-362	3148	27	receipts	receipt	NOUN
ftr-362	3148	28	720	720	NUM
ftr-362	3148	29	florida	florida	PROPN
ftr-362	3148	30	tax	tax	NOUN
ftr-362	3148	31	review	review	NOUN
ftr-362	3148	32	[	[	X
ftr-362	3148	33	vol	vol	NOUN
ftr-362	3148	34	.	.	PUNCT
ftr-362	3149	1	10:9	10:9	NUM
ftr-362	3149	2	test	test	NOUN
ftr-362	3149	3	did	do	AUX
ftr-362	3149	4	not	not	PART
ftr-362	3149	5	apply	apply	VERB
ftr-362	3149	6	.	.	PUNCT
ftr-362	3150	1	on	on	ADP
ftr-362	3150	2	the	the	DET
ftr-362	3150	3	facts	fact	NOUN
ftr-362	3150	4	,	,	PUNCT
ftr-362	3150	5	the	the	DET
ftr-362	3150	6	partners	partner	NOUN
ftr-362	3150	7	and	and	CCONJ
ftr-362	3150	8	partnership	partnership	NOUN
ftr-362	3150	9	returns	return	NOUN
ftr-362	3150	10	(	(	PUNCT
ftr-362	3150	11	and	and	CCONJ
ftr-362	3150	12	statements	statement	NOUN
ftr-362	3150	13	attached	attach	VERB
ftr-362	3150	14	thereto	thereto	VERB
ftr-362	3150	15	)	)	PUNCT
ftr-362	3150	16	,	,	PUNCT
ftr-362	3150	17	taken	take	VERB
ftr-362	3150	18	together	together	ADV
ftr-362	3150	19	“	"	PUNCT
ftr-362	3150	20	failed	fail	VERB
ftr-362	3150	21	to	to	PART
ftr-362	3150	22	adequately	adequately	ADV
ftr-362	3150	23	apprise	apprise	VERB
ftr-362	3150	24	the	the	DET
ftr-362	3150	25	irs	irs	PROPN
ftr-362	3150	26	of	of	ADP
ftr-362	3150	27	the	the	DET
ftr-362	3150	28	true	true	ADJ
ftr-362	3150	29	amount	amount	NOUN
ftr-362	3150	30	of	of	ADP
ftr-362	3150	31	gain	gain	NOUN
ftr-362	3150	32	on	on	ADP
ftr-362	3150	33	the	the	DET
ftr-362	3150	34	sale	sale	NOUN
ftr-362	3150	35	of	of	ADP
ftr-362	3150	36	the	the	DET
ftr-362	3150	37	...	...	PUNCT
ftr-362	3150	38	stock	stock	NOUN
ftr-362	3150	39	.	.	PUNCT
ftr-362	3150	40	”	"	PUNCT
ftr-362	3151	1	thus	thus	ADV
ftr-362	3151	2	,	,	PUNCT
ftr-362	3151	3	the	the	DET
ftr-362	3151	4	partnership	partnership	NOUN
ftr-362	3151	5	did	do	AUX
ftr-362	3151	6	not	not	PART
ftr-362	3151	7	show	show	VERB
ftr-362	3151	8	that	that	SCONJ
ftr-362	3151	9	the	the	DET
ftr-362	3151	10	extended	extended	ADJ
ftr-362	3151	11	limitations	limitation	NOUN
ftr-362	3151	12	period	period	NOUN
ftr-362	3151	13	was	be	AUX
ftr-362	3151	14	inapplicable	inapplicable	ADJ
ftr-362	3151	15	.	.	PUNCT
ftr-362	3152	1	e.	e.	PROPN
ftr-362	3152	2	and	and	CCONJ
ftr-362	3152	3	a	a	DET
ftr-362	3152	4	different	different	ADJ
ftr-362	3152	5	judge	judge	NOUN
ftr-362	3152	6	of	of	ADP
ftr-362	3152	7	the	the	DET
ftr-362	3152	8	court	court	NOUN
ftr-362	3152	9	of	of	ADP
ftr-362	3152	10	federal	federal	ADJ
ftr-362	3152	11	claims	claim	NOUN
ftr-362	3152	12	agrees	agree	VERB
ftr-362	3152	13	with	with	ADP
ftr-362	3152	14	the	the	DET
ftr-362	3152	15	district	district	NOUN
ftr-362	3152	16	court	court	NOUN
ftr-362	3152	17	in	in	ADP
ftr-362	3152	18	florida	florida	PROPN
ftr-362	3152	19	and	and	CCONJ
ftr-362	3152	20	disagrees	disagree	VERB
ftr-362	3152	21	with	with	ADP
ftr-362	3152	22	the	the	DET
ftr-362	3152	23	prior	prior	ADJ
ftr-362	3152	24	court	court	NOUN
ftr-362	3152	25	of	of	ADP
ftr-362	3152	26	federal	federal	ADJ
ftr-362	3152	27	claims	claim	NOUN
ftr-362	3152	28	opinion	opinion	NOUN
ftr-362	3152	29	by	by	ADP
ftr-362	3152	30	a	a	DET
ftr-362	3152	31	different	different	ADJ
ftr-362	3152	32	judge	judge	NOUN
ftr-362	3152	33	in	in	ADP
ftr-362	3152	34	grapevine	grapevine	NOUN
ftr-362	3152	35	imports	import	NOUN
ftr-362	3152	36	.	.	PUNCT
ftr-362	3153	1	salman	salman	PROPN
ftr-362	3153	2	ranch	ranch	PROPN
ftr-362	3153	3	ltd	ltd	PROPN
ftr-362	3153	4	.	.	PROPN
ftr-362	3154	1	v.	v.	PROPN
ftr-362	3154	2	united	united	PROPN
ftr-362	3154	3	states	states	PROPN
ftr-362	3154	4	,	,	PUNCT
ftr-362	3154	5	79	79	NUM
ftr-362	3154	6	fed	feed	VERB
ftr-362	3154	7	.	.	PUNCT
ftr-362	3155	1	cl	cl	NOUN
ftr-362	3155	2	.	.	PUNCT
ftr-362	3156	1	189	189	NUM
ftr-362	3156	2	(	(	PUNCT
ftr-362	3156	3	11/9/07	11/9/07	NUM
ftr-362	3156	4	)	)	PUNCT
ftr-362	3156	5	.	.	PUNCT
ftr-362	3157	1	the	the	DET
ftr-362	3157	2	court	court	NOUN
ftr-362	3157	3	(	(	PUNCT
ftr-362	3157	4	judge	judge	PROPN
ftr-362	3157	5	miller	miller	PROPN
ftr-362	3157	6	)	)	PUNCT
ftr-362	3157	7	refused	refuse	VERB
ftr-362	3157	8	to	to	PART
ftr-362	3157	9	follow	follow	VERB
ftr-362	3157	10	bakersfield	bakersfield	PROPN
ftr-362	3157	11	energy	energy	NOUN
ftr-362	3157	12	partners	partner	NOUN
ftr-362	3157	13	and	and	CCONJ
ftr-362	3157	14	grapevine	grapevine	NOUN
ftr-362	3157	15	imports	import	NOUN
ftr-362	3157	16	and	and	CCONJ
ftr-362	3157	17	held	hold	VERB
ftr-362	3157	18	that	that	SCONJ
ftr-362	3157	19	the	the	DET
ftr-362	3157	20	§	§	PROPN
ftr-362	3157	21	6501(e	6501(e	ADJ
ftr-362	3157	22	)	)	PUNCT
ftr-362	3157	23	6	6	NUM
ftr-362	3157	24	-	-	PUNCT
ftr-362	3157	25	year	year	NOUN
ftr-362	3157	26	statute	statute	NOUN
ftr-362	3157	27	of	of	ADP
ftr-362	3157	28	limitations	limitation	NOUN
ftr-362	3157	29	does	do	AUX
ftr-362	3157	30	apply	apply	VERB
ftr-362	3157	31	to	to	ADP
ftr-362	3157	32	basis	basis	NOUN
ftr-362	3157	33	overstatements	overstatement	NOUN
ftr-362	3157	34	.	.	PUNCT
ftr-362	3158	1	judge	judge	PROPN
ftr-362	3158	2	miller	miller	PROPN
ftr-362	3158	3	reasoned	reason	VERB
ftr-362	3158	4	that	that	SCONJ
ftr-362	3158	5	an	an	DET
ftr-362	3158	6	understatement	understatement	NOUN
ftr-362	3158	7	of	of	ADP
ftr-362	3158	8	“	"	PUNCT
ftr-362	3158	9	gain	gain	NOUN
ftr-362	3158	10	”	"	PUNCT
ftr-362	3158	11	is	be	AUX
ftr-362	3158	12	an	an	DET
ftr-362	3158	13	omission	omission	NOUN
ftr-362	3158	14	of	of	ADP
ftr-362	3158	15	gross	gross	ADJ
ftr-362	3158	16	income	income	NOUN
ftr-362	3158	17	,	,	PUNCT
ftr-362	3158	18	and	and	CCONJ
ftr-362	3158	19	that	that	SCONJ
ftr-362	3158	20	omission	omission	NOUN
ftr-362	3158	21	can	can	AUX
ftr-362	3158	22	result	result	VERB
ftr-362	3158	23	from	from	ADP
ftr-362	3158	24	a	a	DET
ftr-362	3158	25	basis	basis	NOUN
ftr-362	3158	26	overstatement	overstatement	NOUN
ftr-362	3158	27	as	as	ADV
ftr-362	3158	28	well	well	ADV
ftr-362	3158	29	as	as	ADP
ftr-362	3158	30	from	from	ADP
ftr-362	3158	31	an	an	DET
ftr-362	3158	32	understatement	understatement	NOUN
ftr-362	3158	33	of	of	ADP
ftr-362	3158	34	the	the	DET
ftr-362	3158	35	amount	amount	NOUN
ftr-362	3158	36	realized	realize	VERB
ftr-362	3158	37	.	.	PUNCT
ftr-362	3159	1	like	like	ADP
ftr-362	3159	2	the	the	DET
ftr-362	3159	3	brandon	brandon	PROPN
ftr-362	3159	4	ridge	ridge	PROPN
ftr-362	3159	5	partners	partners	PROPN
ftr-362	3159	6	court	court	PROPN
ftr-362	3159	7	,	,	PUNCT
ftr-362	3159	8	judge	judge	PROPN
ftr-362	3159	9	miller	miller	PROPN
ftr-362	3159	10	concluded	conclude	VERB
ftr-362	3159	11	that	that	SCONJ
ftr-362	3159	12	the	the	DET
ftr-362	3159	13	application	application	NOUN
ftr-362	3159	14	of	of	ADP
ftr-362	3159	15	colony	colony	NOUN
ftr-362	3159	16	,	,	PUNCT
ftr-362	3159	17	inc	inc	PROPN
ftr-362	3159	18	.	.	PROPN
ftr-362	3159	19	v.	v.	PROPN
ftr-362	3159	20	commissioner	commissioner	PROPN
ftr-362	3159	21	,	,	PUNCT
ftr-362	3159	22	357	357	NUM
ftr-362	3159	23	u.s	u.s	PROPN
ftr-362	3159	24	.	.	PROPN
ftr-362	3159	25	28	28	NUM
ftr-362	3159	26	(	(	PUNCT
ftr-362	3159	27	1958	1958	NUM
ftr-362	3159	28	)	)	PUNCT
ftr-362	3159	29	,	,	PUNCT
ftr-362	3159	30	is	be	AUX
ftr-362	3159	31	limited	limit	VERB
ftr-362	3159	32	to	to	ADP
ftr-362	3159	33	situations	situation	NOUN
ftr-362	3159	34	described	describe	VERB
ftr-362	3159	35	in	in	ADP
ftr-362	3159	36	§	§	PROPN
ftr-362	3159	37	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-362	3159	38	)	)	PUNCT
ftr-362	3159	39	,	,	PUNCT
ftr-362	3159	40	which	which	PRON
ftr-362	3159	41	applies	apply	VERB
ftr-362	3159	42	to	to	ADP
ftr-362	3159	43	trade	trade	NOUN
ftr-362	3159	44	or	or	CCONJ
ftr-362	3159	45	business	business	NOUN
ftr-362	3159	46	sales	sale	NOUN
ftr-362	3159	47	of	of	ADP
ftr-362	3159	48	goods	good	NOUN
ftr-362	3159	49	or	or	CCONJ
ftr-362	3159	50	services	service	NOUN
ftr-362	3159	51	.	.	PUNCT
ftr-362	3160	1	(	(	PUNCT
ftr-362	3160	2	“	"	PUNCT
ftr-362	3160	3	in	in	ADP
ftr-362	3160	4	the	the	DET
ftr-362	3160	5	case	case	NOUN
ftr-362	3160	6	of	of	ADP
ftr-362	3160	7	a	a	DET
ftr-362	3160	8	trade	trade	NOUN
ftr-362	3160	9	or	or	CCONJ
ftr-362	3160	10	business	business	NOUN
ftr-362	3160	11	,	,	PUNCT
ftr-362	3160	12	the	the	DET
ftr-362	3160	13	term	term	NOUN
ftr-362	3160	14	‘	'	PUNCT
ftr-362	3160	15	gross	gross	ADJ
ftr-362	3160	16	income	income	NOUN
ftr-362	3160	17	’	'	PUNCT
ftr-362	3160	18	means	mean	VERB
ftr-362	3160	19	the	the	DET
ftr-362	3160	20	total	total	NOUN
ftr-362	3160	21	of	of	ADP
ftr-362	3160	22	the	the	DET
ftr-362	3160	23	amounts	amount	NOUN
ftr-362	3160	24	received	receive	VERB
ftr-362	3160	25	or	or	CCONJ
ftr-362	3160	26	accrued	accrue	VERB
ftr-362	3160	27	from	from	ADP
ftr-362	3160	28	the	the	DET
ftr-362	3160	29	sale	sale	NOUN
ftr-362	3160	30	of	of	ADP
ftr-362	3160	31	goods	good	NOUN
ftr-362	3160	32	or	or	CCONJ
ftr-362	3160	33	services	service	NOUN
ftr-362	3160	34	(	(	PUNCT
ftr-362	3160	35	if	if	SCONJ
ftr-362	3160	36	such	such	ADJ
ftr-362	3160	37	amounts	amount	NOUN
ftr-362	3160	38	are	be	AUX
ftr-362	3160	39	required	require	VERB
ftr-362	3160	40	to	to	PART
ftr-362	3160	41	be	be	AUX
ftr-362	3160	42	shown	show	VERB
ftr-362	3160	43	on	on	ADP
ftr-362	3160	44	the	the	DET
ftr-362	3160	45	return	return	NOUN
ftr-362	3160	46	)	)	PUNCT
ftr-362	3160	47	prior	prior	ADV
ftr-362	3160	48	to	to	ADP
ftr-362	3160	49	diminution	diminution	NOUN
ftr-362	3160	50	by	by	ADP
ftr-362	3160	51	the	the	DET
ftr-362	3160	52	cost	cost	NOUN
ftr-362	3160	53	of	of	ADP
ftr-362	3160	54	such	such	ADJ
ftr-362	3160	55	sales	sale	NOUN
ftr-362	3160	56	or	or	CCONJ
ftr-362	3160	57	services	service	NOUN
ftr-362	3160	58	.	.	PUNCT
ftr-362	3160	59	”	"	PUNCT
ftr-362	3160	60	)	)	PUNCT
ftr-362	3160	61	because	because	SCONJ
ftr-362	3160	62	the	the	DET
ftr-362	3160	63	transaction	transaction	NOUN
ftr-362	3160	64	at	at	ADP
ftr-362	3160	65	issue	issue	NOUN
ftr-362	3160	66	was	be	AUX
ftr-362	3160	67	the	the	DET
ftr-362	3160	68	partnership	partnership	NOUN
ftr-362	3160	69	’s	’s	PART
ftr-362	3160	70	sale	sale	NOUN
ftr-362	3160	71	of	of	ADP
ftr-362	3160	72	a	a	DET
ftr-362	3160	73	ranch	ranch	NOUN
ftr-362	3160	74	,	,	PUNCT
ftr-362	3160	75	which	which	PRON
ftr-362	3160	76	was	be	AUX
ftr-362	3160	77	not	not	PART
ftr-362	3160	78	a	a	DET
ftr-362	3160	79	business	business	NOUN
ftr-362	3160	80	sale	sale	NOUN
ftr-362	3160	81	of	of	ADP
ftr-362	3160	82	goods	good	NOUN
ftr-362	3160	83	or	or	CCONJ
ftr-362	3160	84	services	service	NOUN
ftr-362	3160	85	,	,	PUNCT
ftr-362	3160	86	the	the	DET
ftr-362	3160	87	gross	gross	ADJ
ftr-362	3160	88	receipts	receipt	NOUN
ftr-362	3160	89	test	test	NOUN
ftr-362	3160	90	did	do	AUX
ftr-362	3160	91	not	not	PART
ftr-362	3160	92	apply	apply	VERB
ftr-362	3160	93	.	.	PUNCT
ftr-362	3161	1	on	on	ADP
ftr-362	3161	2	the	the	DET
ftr-362	3161	3	facts	fact	NOUN
ftr-362	3161	4	,	,	PUNCT
ftr-362	3161	5	the	the	DET
ftr-362	3161	6	partners	partner	NOUN
ftr-362	3161	7	’	'	PUNCT
ftr-362	3161	8	and	and	CCONJ
ftr-362	3161	9	partnership	partnership	NOUN
ftr-362	3161	10	returns	return	NOUN
ftr-362	3161	11	failed	fail	VERB
ftr-362	3161	12	to	to	PART
ftr-362	3161	13	adequately	adequately	ADV
ftr-362	3161	14	apprise	apprise	VERB
ftr-362	3161	15	the	the	DET
ftr-362	3161	16	irs	irs	PROPN
ftr-362	3161	17	of	of	ADP
ftr-362	3161	18	the	the	DET
ftr-362	3161	19	amount	amount	NOUN
ftr-362	3161	20	of	of	ADP
ftr-362	3161	21	gain	gain	NOUN
ftr-362	3161	22	in	in	ADP
ftr-362	3161	23	a	a	DET
ftr-362	3161	24	variant	variant	NOUN
ftr-362	3161	25	of	of	ADP
ftr-362	3161	26	the	the	DET
ftr-362	3161	27	son	son	NOUN
ftr-362	3161	28	-	-	PUNCT
ftr-362	3161	29	ofboss	ofboss	PROPN
ftr-362	3161	30	tax	tax	NOUN
ftr-362	3161	31	shelter	shelter	NOUN
ftr-362	3161	32	.	.	PUNCT
ftr-362	3162	1	accordingly	accordingly	ADV
ftr-362	3162	2	,	,	PUNCT
ftr-362	3162	3	the	the	DET
ftr-362	3162	4	partnership	partnership	NOUN
ftr-362	3162	5	did	do	AUX
ftr-362	3162	6	not	not	PART
ftr-362	3162	7	show	show	VERB
ftr-362	3162	8	that	that	SCONJ
ftr-362	3162	9	the	the	DET
ftr-362	3162	10	extended	extended	ADJ
ftr-362	3162	11	limitations	limitation	NOUN
ftr-362	3162	12	period	period	NOUN
ftr-362	3162	13	was	be	AUX
ftr-362	3162	14	inapplicable	inapplicable	ADJ
ftr-362	3162	15	.	.	PUNCT
ftr-362	3163	1	the	the	DET
ftr-362	3163	2	amended	amend	VERB
ftr-362	3163	3	order	order	NOUN
ftr-362	3163	4	certified	certify	VERB
ftr-362	3163	5	an	an	DET
ftr-362	3163	6	interlocutory	interlocutory	NOUN
ftr-362	3163	7	appeal	appeal	NOUN
ftr-362	3163	8	and	and	CCONJ
ftr-362	3163	9	stayed	stay	VERB
ftr-362	3163	10	the	the	DET
ftr-362	3163	11	case	case	NOUN
ftr-362	3163	12	pending	pende	VERB
ftr-362	3163	13	further	further	ADJ
ftr-362	3163	14	court	court	NOUN
ftr-362	3163	15	order	order	NOUN
ftr-362	3163	16	,	,	PUNCT
ftr-362	3163	17	because	because	SCONJ
ftr-362	3163	18	of	of	ADP
ftr-362	3163	19	the	the	DET
ftr-362	3163	20	split	split	NOUN
ftr-362	3163	21	of	of	ADP
ftr-362	3163	22	opinion	opinion	NOUN
ftr-362	3163	23	between	between	ADP
ftr-362	3163	24	salman	salman	PROPN
ftr-362	3163	25	ranch	ranch	PROPN
ftr-362	3163	26	,	,	PUNCT
ftr-362	3163	27	on	on	ADP
ftr-362	3163	28	the	the	DET
ftr-362	3163	29	one	one	NUM
ftr-362	3163	30	hand	hand	NOUN
ftr-362	3163	31	,	,	PUNCT
ftr-362	3163	32	and	and	CCONJ
ftr-362	3163	33	bakersfield	bakersfield	PROPN
ftr-362	3163	34	energy	energy	NOUN
ftr-362	3163	35	partners	partner	NOUN
ftr-362	3163	36	and	and	CCONJ
ftr-362	3163	37	brandon	brandon	PROPN
ftr-362	3163	38	ridge	ridge	PROPN
ftr-362	3163	39	partners	partner	NOUN
ftr-362	3163	40	,	,	PUNCT
ftr-362	3163	41	on	on	ADP
ftr-362	3163	42	the	the	DET
ftr-362	3163	43	other	other	ADJ
ftr-362	3163	44	hand	hand	NOUN
ftr-362	3163	45	.	.	PUNCT
ftr-362	3164	1	f.	f.	PROPN
ftr-362	3164	2	and	and	CCONJ
ftr-362	3164	3	the	the	DET
ftr-362	3164	4	pro	pro	ADJ
ftr-362	3164	5	-	-	ADJ
ftr-362	3164	6	government	government	ADJ
ftr-362	3164	7	opinion	opinion	NOUN
ftr-362	3164	8	by	by	ADP
ftr-362	3164	9	judge	judge	PROPN
ftr-362	3164	10	miller	miller	PROPN
ftr-362	3164	11	is	be	AUX
ftr-362	3164	12	slapped	slap	VERB
ftr-362	3164	13	down	down	ADP
ftr-362	3164	14	by	by	ADP
ftr-362	3164	15	the	the	DET
ftr-362	3164	16	federal	federal	ADJ
ftr-362	3164	17	circuit	circuit	NOUN
ftr-362	3164	18	.	.	PUNCT
ftr-362	3165	1	salman	salman	PROPN
ftr-362	3165	2	ranch	ranch	PROPN
ftr-362	3165	3	ltd	ltd	PROPN
ftr-362	3165	4	.	.	PROPN
ftr-362	3166	1	v.	v.	PROPN
ftr-362	3166	2	united	united	PROPN
ftr-362	3166	3	states	states	PROPN
ftr-362	3166	4	,	,	PUNCT
ftr-362	3166	5	573	573	NUM
ftr-362	3166	6	f.3d	f.3d	NUM
ftr-362	3166	7	1362	1362	NUM
ftr-362	3166	8	(	(	PUNCT
ftr-362	3166	9	fed	fed	PROPN
ftr-362	3166	10	.	.	PUNCT
ftr-362	3166	11	cir	cir	PROPN
ftr-362	3166	12	.	.	PUNCT
ftr-362	3167	1	7/30/09	7/30/09	NUM
ftr-362	3167	2	)	)	PUNCT
ftr-362	3167	3	.	.	PUNCT
ftr-362	3168	1	following	follow	VERB
ftr-362	3168	2	colony	colony	PROPN
ftr-362	3168	3	,	,	PUNCT
ftr-362	3168	4	inc	inc	PROPN
ftr-362	3168	5	.	.	PROPN
ftr-362	3168	6	v.	v.	PROPN
ftr-362	3168	7	commissioner	commissioner	PROPN
ftr-362	3168	8	,	,	PUNCT
ftr-362	3168	9	357	357	NUM
ftr-362	3168	10	u.s	u.s	PROPN
ftr-362	3168	11	.	.	PROPN
ftr-362	3168	12	28	28	NUM
ftr-362	3168	13	(	(	PUNCT
ftr-362	3168	14	1958	1958	NUM
ftr-362	3168	15	)	)	PUNCT
ftr-362	3168	16	,	,	PUNCT
ftr-362	3168	17	the	the	DET
ftr-362	3168	18	federal	federal	ADJ
ftr-362	3168	19	circuit	circuit	NOUN
ftr-362	3168	20	(	(	PUNCT
ftr-362	3168	21	judge	judge	NOUN
ftr-362	3168	22	schall	schall	PROPN
ftr-362	3168	23	,	,	PUNCT
ftr-362	3168	24	2	2	NUM
ftr-362	3168	25	-	-	SYM
ftr-362	3168	26	1	1	NUM
ftr-362	3168	27	)	)	PUNCT
ftr-362	3168	28	held	hold	VERB
ftr-362	3168	29	that	that	SCONJ
ftr-362	3168	30	“	"	PUNCT
ftr-362	3168	31	omits	omit	VERB
ftr-362	3168	32	from	from	ADP
ftr-362	3168	33	gross	gross	ADJ
ftr-362	3168	34	income	income	NOUN
ftr-362	3168	35	an	an	DET
ftr-362	3168	36	amount	amount	NOUN
ftr-362	3168	37	properly	properly	ADV
ftr-362	3168	38	includable	includable	ADJ
ftr-362	3168	39	therein	therein	ADV
ftr-362	3168	40	”	"	PUNCT
ftr-362	3168	41	in	in	ADP
ftr-362	3168	42	§	§	PROPN
ftr-362	3168	43	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-362	3168	44	)	)	PUNCT
ftr-362	3168	45	does	do	AUX
ftr-362	3168	46	not	not	PART
ftr-362	3168	47	include	include	VERB
ftr-362	3168	48	an	an	DET
ftr-362	3168	49	overstatement	overstatement	NOUN
ftr-362	3168	50	of	of	ADP
ftr-362	3168	51	basis	basis	NOUN
ftr-362	3168	52	.	.	PUNCT
ftr-362	3169	1	accordingly	accordingly	ADV
ftr-362	3169	2	,	,	PUNCT
ftr-362	3169	3	the	the	DET
ftr-362	3169	4	six	six	NUM
ftr-362	3169	5	-	-	PUNCT
ftr-362	3169	6	year	year	NOUN
ftr-362	3169	7	statute	statute	NOUN
ftr-362	3169	8	of	of	ADP
ftr-362	3169	9	limitations	limitation	NOUN
ftr-362	3169	10	on	on	ADP
ftr-362	3169	11	assessment	assessment	NOUN
ftr-362	3169	12	did	do	AUX
ftr-362	3169	13	not	not	PART
ftr-362	3169	14	apply	apply	VERB
ftr-362	3169	15	–	–	PUNCT
ftr-362	3169	16	the	the	DET
ftr-362	3169	17	normal	normal	ADJ
ftr-362	3169	18	three	three	NUM
ftr-362	3169	19	-	-	PUNCT
ftr-362	3169	20	year	year	NOUN
ftr-362	3169	21	period	period	NOUN
ftr-362	3169	22	of	of	ADP
ftr-362	3169	23	limitations	limitation	NOUN
ftr-362	3169	24	applied	apply	VERB
ftr-362	3169	25	.	.	PUNCT
ftr-362	3170	1	judge	judge	PROPN
ftr-362	3170	2	newman	newman	PROPN
ftr-362	3170	3	dissented	dissent	VERB
ftr-362	3170	4	.	.	PUNCT
ftr-362	3171	1	g.	g.	NOUN
ftr-362	3172	1	but	but	CCONJ
ftr-362	3172	2	a	a	DET
ftr-362	3172	3	second	second	ADJ
ftr-362	3172	4	district	district	NOUN
ftr-362	3172	5	court	court	NOUN
ftr-362	3172	6	sees	see	VERB
ftr-362	3172	7	it	it	PRON
ftr-362	3172	8	the	the	DET
ftr-362	3172	9	government	government	NOUN
ftr-362	3172	10	’s	’s	PART
ftr-362	3172	11	way	way	NOUN
ftr-362	3172	12	.	.	PUNCT
ftr-362	3173	1	home	home	NOUN
ftr-362	3173	2	concrete	concrete	PROPN
ftr-362	3173	3	&	&	CCONJ
ftr-362	3173	4	supply	supply	NOUN
ftr-362	3173	5	,	,	PUNCT
ftr-362	3173	6	llc	llc	PROPN
ftr-362	3173	7	v.	v.	PROPN
ftr-362	3173	8	united	united	PROPN
ftr-362	3173	9	states	states	PROPN
ftr-362	3173	10	,	,	PUNCT
ftr-362	3173	11	599	599	NUM
ftr-362	3173	12	f.	f.	PROPN
ftr-362	3173	13	supp	supp	PROPN
ftr-362	3173	14	.	.	PUNCT
ftr-362	3174	1	2d	2d	NOUN
ftr-362	3174	2	678	678	NUM
ftr-362	3174	3	(	(	PUNCT
ftr-362	3174	4	e.d	e.d	PROPN
ftr-362	3174	5	.	.	PROPN
ftr-362	3174	6	n.c	n.c	PROPN
ftr-362	3174	7	.	.	PROPN
ftr-362	3174	8	10/21/08	10/21/08	NUM
ftr-362	3174	9	)	)	PUNCT
ftr-362	3174	10	.	.	PUNCT
ftr-362	3175	1	the	the	DET
ftr-362	3175	2	court	court	NOUN
ftr-362	3175	3	held	hold	VERB
ftr-362	3175	4	that	that	SCONJ
ftr-362	3175	5	§	§	PROPN
ftr-362	3175	6	6501(e	6501(e	NOUN
ftr-362	3175	7	)	)	PUNCT
ftr-362	3175	8	extends	extend	VERB
ftr-362	3175	9	the	the	DET
ftr-362	3175	10	2011	2011	NUM
ftr-362	3175	11	]	]	PUNCT
ftr-362	3175	12	recent	recent	ADJ
ftr-362	3175	13	developments	development	NOUN
ftr-362	3175	14	in	in	ADP
ftr-362	3175	15	federal	federal	ADJ
ftr-362	3175	16	income	income	NOUN
ftr-362	3175	17	taxation	taxation	NOUN
ftr-362	3175	18	721	721	NUM
ftr-362	3175	19	statute	statute	NOUN
ftr-362	3175	20	of	of	ADP
ftr-362	3175	21	limitations	limitation	NOUN
ftr-362	3175	22	for	for	ADP
ftr-362	3175	23	deficiencies	deficiency	NOUN
ftr-362	3175	24	attributable	attributable	ADJ
ftr-362	3175	25	to	to	ADP
ftr-362	3175	26	basis	basis	NOUN
ftr-362	3175	27	overstatements	overstatement	NOUN
ftr-362	3175	28	that	that	PRON
ftr-362	3175	29	result	result	VERB
ftr-362	3175	30	in	in	ADP
ftr-362	3175	31	omitted	omit	VERB
ftr-362	3175	32	gross	gross	ADJ
ftr-362	3175	33	income	income	NOUN
ftr-362	3175	34	exceeding	exceed	VERB
ftr-362	3175	35	25	25	NUM
ftr-362	3175	36	percent	percent	NOUN
ftr-362	3175	37	of	of	ADP
ftr-362	3175	38	the	the	DET
ftr-362	3175	39	gross	gross	ADJ
ftr-362	3175	40	income	income	NOUN
ftr-362	3175	41	reported	report	VERB
ftr-362	3175	42	on	on	ADP
ftr-362	3175	43	the	the	DET
ftr-362	3175	44	return	return	NOUN
ftr-362	3175	45	.	.	PUNCT
ftr-362	3176	1	the	the	DET
ftr-362	3176	2	court	court	NOUN
ftr-362	3176	3	refused	refuse	VERB
ftr-362	3176	4	to	to	PART
ftr-362	3176	5	follow	follow	VERB
ftr-362	3176	6	the	the	DET
ftr-362	3176	7	tax	tax	NOUN
ftr-362	3176	8	court	court	NOUN
ftr-362	3176	9	’s	’s	PART
ftr-362	3176	10	decisions	decision	NOUN
ftr-362	3176	11	in	in	ADP
ftr-362	3176	12	bakersfield	bakersfield	PROPN
ftr-362	3176	13	energy	energy	NOUN
ftr-362	3176	14	partners	partner	NOUN
ftr-362	3176	15	and	and	CCONJ
ftr-362	3176	16	grapevine	grapevine	NOUN
ftr-362	3176	17	imports	import	NOUN
ftr-362	3176	18	,	,	PUNCT
ftr-362	3176	19	because	because	SCONJ
ftr-362	3176	20	it	it	PRON
ftr-362	3176	21	concluded	conclude	VERB
ftr-362	3176	22	that	that	SCONJ
ftr-362	3176	23	those	those	DET
ftr-362	3176	24	cases	case	NOUN
ftr-362	3176	25	were	be	AUX
ftr-362	3176	26	erroneously	erroneously	ADV
ftr-362	3176	27	decided	decide	VERB
ftr-362	3176	28	.	.	PUNCT
ftr-362	3177	1	h.	h.	PROPN
ftr-362	3177	2	a	a	DET
ftr-362	3177	3	hiccup	hiccup	NOUN
ftr-362	3177	4	from	from	ADP
ftr-362	3177	5	judge	judge	NOUN
ftr-362	3177	6	goeke	goeke	ADJ
ftr-362	3177	7	in	in	ADP
ftr-362	3177	8	the	the	DET
ftr-362	3177	9	tax	tax	NOUN
ftr-362	3177	10	court	court	NOUN
ftr-362	3177	11	:	:	PUNCT
ftr-362	3177	12	overstated	overstate	VERB
ftr-362	3177	13	basis	basis	NOUN
ftr-362	3177	14	in	in	ADP
ftr-362	3177	15	an	an	DET
ftr-362	3177	16	abusive	abusive	ADJ
ftr-362	3177	17	tax	tax	NOUN
ftr-362	3177	18	shelter	shelter	NOUN
ftr-362	3177	19	is	be	AUX
ftr-362	3177	20	a	a	DET
ftr-362	3177	21	substantial	substantial	ADJ
ftr-362	3177	22	omission	omission	NOUN
ftr-362	3177	23	from	from	ADP
ftr-362	3177	24	gross	gross	ADJ
ftr-362	3177	25	income	income	NOUN
ftr-362	3177	26	that	that	PRON
ftr-362	3177	27	extends	extend	VERB
ftr-362	3177	28	the	the	DET
ftr-362	3177	29	statute	statute	NOUN
ftr-362	3177	30	of	of	ADP
ftr-362	3177	31	limitations	limitation	NOUN
ftr-362	3177	32	.	.	PUNCT
ftr-362	3178	1	highwood	highwood	PROPN
ftr-362	3178	2	partners	partner	NOUN
ftr-362	3178	3	v.	v.	ADP
ftr-362	3178	4	commissioner	commissioner	PROPN
ftr-362	3178	5	,	,	PUNCT
ftr-362	3178	6	133	133	NUM
ftr-362	3178	7	t.c	t.c	PROPN
ftr-362	3178	8	.	.	PUNCT
ftr-362	3179	1	no	no	INTJ
ftr-362	3179	2	.	.	NOUN
ftr-362	3179	3	1	1	NUM
ftr-362	3179	4	(	(	PUNCT
ftr-362	3179	5	8/13/09	8/13/09	NUM
ftr-362	3179	6	)	)	PUNCT
ftr-362	3179	7	.	.	PUNCT
ftr-362	3180	1	the	the	DET
ftr-362	3180	2	taxpayers	taxpayer	NOUN
ftr-362	3180	3	invested	invest	VERB
ftr-362	3180	4	through	through	ADP
ftr-362	3180	5	partnerships	partnership	NOUN
ftr-362	3180	6	in	in	ADP
ftr-362	3180	7	foreign	foreign	ADJ
ftr-362	3180	8	currency	currency	NOUN
ftr-362	3180	9	digital	digital	ADJ
ftr-362	3180	10	options	option	NOUN
ftr-362	3180	11	contracts	contract	NOUN
ftr-362	3180	12	designed	design	VERB
ftr-362	3180	13	to	to	PART
ftr-362	3180	14	increase	increase	VERB
ftr-362	3180	15	partnership	partnership	NOUN
ftr-362	3180	16	basis	basis	NOUN
ftr-362	3180	17	and	and	CCONJ
ftr-362	3180	18	generate	generate	VERB
ftr-362	3180	19	losses	loss	NOUN
ftr-362	3180	20	marketed	market	VERB
ftr-362	3180	21	by	by	ADP
ftr-362	3180	22	jenkens	jenkens	PROPN
ftr-362	3180	23	&	&	CCONJ
ftr-362	3180	24	gilchrist	gilchrist	PROPN
ftr-362	3180	25	(	(	PUNCT
ftr-362	3180	26	son	son	NOUN
ftr-362	3180	27	of	of	ADP
ftr-362	3180	28	boss	boss	NOUN
ftr-362	3180	29	and	and	CCONJ
ftr-362	3180	30	miscellaneous	miscellaneous	ADJ
ftr-362	3180	31	other	other	ADJ
ftr-362	3180	32	names	name	NOUN
ftr-362	3180	33	)	)	PUNCT
ftr-362	3180	34	.	.	PUNCT
ftr-362	3181	1	after	after	ADP
ftr-362	3181	2	expiration	expiration	NOUN
ftr-362	3181	3	of	of	ADP
ftr-362	3181	4	the	the	DET
ftr-362	3181	5	three	three	NUM
ftr-362	3181	6	-	-	PUNCT
ftr-362	3181	7	year	year	NOUN
ftr-362	3181	8	statute	statute	NOUN
ftr-362	3181	9	of	of	ADP
ftr-362	3181	10	limitations	limitation	NOUN
ftr-362	3181	11	,	,	PUNCT
ftr-362	3181	12	the	the	DET
ftr-362	3181	13	irs	irs	PROPN
ftr-362	3181	14	issued	issue	VERB
ftr-362	3181	15	an	an	DET
ftr-362	3181	16	fpaa	fpaa	NOUN
ftr-362	3181	17	to	to	ADP
ftr-362	3181	18	the	the	DET
ftr-362	3181	19	partnership	partnership	NOUN
ftr-362	3181	20	based	base	VERB
ftr-362	3181	21	on	on	ADP
ftr-362	3181	22	the	the	DET
ftr-362	3181	23	six	six	NUM
ftr-362	3181	24	-	-	PUNCT
ftr-362	3181	25	year	year	NOUN
ftr-362	3181	26	statute	statute	NOUN
ftr-362	3181	27	of	of	ADP
ftr-362	3181	28	§	§	PROPN
ftr-362	3181	29	6501(e)(1	6501(e)(1	NOUN
ftr-362	3181	30	)	)	PUNCT
ftr-362	3181	31	applicable	applicable	ADJ
ftr-362	3181	32	if	if	SCONJ
ftr-362	3181	33	there	there	PRON
ftr-362	3181	34	was	be	VERB
ftr-362	3181	35	a	a	DET
ftr-362	3181	36	greater	great	ADJ
ftr-362	3181	37	than	than	ADP
ftr-362	3181	38	25	25	NUM
ftr-362	3181	39	percent	percent	NOUN
ftr-362	3181	40	omission	omission	NOUN
ftr-362	3181	41	of	of	ADP
ftr-362	3181	42	gross	gross	ADJ
ftr-362	3181	43	income	income	NOUN
ftr-362	3181	44	on	on	ADP
ftr-362	3181	45	each	each	DET
ftr-362	3181	46	partner	partner	NOUN
ftr-362	3181	47	’s	’s	PART
ftr-362	3181	48	or	or	CCONJ
ftr-362	3181	49	the	the	DET
ftr-362	3181	50	partnership	partnership	NOUN
ftr-362	3181	51	’s	’s	PART
ftr-362	3181	52	return	return	NOUN
ftr-362	3181	53	.	.	PUNCT
ftr-362	3182	1	the	the	DET
ftr-362	3182	2	court	court	NOUN
ftr-362	3182	3	(	(	PUNCT
ftr-362	3182	4	judge	judge	NOUN
ftr-362	3182	5	goeke	goeke	ADJ
ftr-362	3182	6	)	)	PUNCT
ftr-362	3182	7	held	hold	VERB
ftr-362	3182	8	that	that	SCONJ
ftr-362	3182	9	the	the	DET
ftr-362	3182	10	digital	digital	ADJ
ftr-362	3182	11	options	option	NOUN
ftr-362	3182	12	contracts	contract	NOUN
ftr-362	3182	13	produced	produce	VERB
ftr-362	3182	14	§	§	PROPN
ftr-362	3182	15	988	988	NUM
ftr-362	3182	16	exchange	exchange	NOUN
ftr-362	3182	17	gain	gain	NOUN
ftr-362	3182	18	on	on	ADP
ftr-362	3182	19	foreign	foreign	ADJ
ftr-362	3182	20	currency	currency	NOUN
ftr-362	3182	21	transactions	transaction	NOUN
ftr-362	3182	22	,	,	PUNCT
ftr-362	3182	23	which	which	PRON
ftr-362	3182	24	,	,	PUNCT
ftr-362	3182	25	under	under	ADP
ftr-362	3182	26	the	the	DET
ftr-362	3182	27	regulations	regulation	NOUN
ftr-362	3182	28	,	,	PUNCT
ftr-362	3182	29	are	be	AUX
ftr-362	3182	30	required	require	VERB
ftr-362	3182	31	to	to	PART
ftr-362	3182	32	be	be	AUX
ftr-362	3182	33	separately	separately	ADV
ftr-362	3182	34	stated	state	VERB
ftr-362	3182	35	.	.	PUNCT
ftr-362	3183	1	the	the	DET
ftr-362	3183	2	long	long	ADJ
ftr-362	3183	3	and	and	CCONJ
ftr-362	3183	4	short	short	ADJ
ftr-362	3183	5	positions	position	NOUN
ftr-362	3183	6	of	of	ADP
ftr-362	3183	7	the	the	DET
ftr-362	3183	8	options	option	NOUN
ftr-362	3183	9	contracts	contract	NOUN
ftr-362	3183	10	were	be	AUX
ftr-362	3183	11	treated	treat	VERB
ftr-362	3183	12	as	as	ADP
ftr-362	3183	13	separate	separate	ADJ
ftr-362	3183	14	transactions	transaction	NOUN
ftr-362	3183	15	.	.	PUNCT
ftr-362	3184	1	thus	thus	ADV
ftr-362	3184	2	,	,	PUNCT
ftr-362	3184	3	failure	failure	NOUN
ftr-362	3184	4	to	to	PART
ftr-362	3184	5	report	report	VERB
ftr-362	3184	6	the	the	DET
ftr-362	3184	7	gain	gain	NOUN
ftr-362	3184	8	on	on	ADP
ftr-362	3184	9	the	the	DET
ftr-362	3184	10	short	short	ADJ
ftr-362	3184	11	position	position	NOUN
ftr-362	3184	12	,	,	PUNCT
ftr-362	3184	13	not	not	PART
ftr-362	3184	14	offset	offset	VERB
ftr-362	3184	15	by	by	ADP
ftr-362	3184	16	losses	loss	NOUN
ftr-362	3184	17	on	on	ADP
ftr-362	3184	18	the	the	DET
ftr-362	3184	19	accompanying	accompanying	ADJ
ftr-362	3184	20	stock	stock	NOUN
ftr-362	3184	21	sale	sale	NOUN
ftr-362	3184	22	,	,	PUNCT
ftr-362	3184	23	represented	represent	VERB
ftr-362	3184	24	an	an	DET
ftr-362	3184	25	omission	omission	NOUN
ftr-362	3184	26	of	of	ADP
ftr-362	3184	27	gross	gross	ADJ
ftr-362	3184	28	income	income	NOUN
ftr-362	3184	29	.	.	PUNCT
ftr-362	3185	1	the	the	DET
ftr-362	3185	2	court	court	NOUN
ftr-362	3185	3	also	also	ADV
ftr-362	3185	4	rejected	reject	VERB
ftr-362	3185	5	the	the	DET
ftr-362	3185	6	taxpayer	taxpayer	NOUN
ftr-362	3185	7	’s	’s	PART
ftr-362	3185	8	argument	argument	NOUN
ftr-362	3185	9	that	that	SCONJ
ftr-362	3185	10	because	because	SCONJ
ftr-362	3185	11	the	the	DET
ftr-362	3185	12	irs	irs	PROPN
ftr-362	3185	13	asserted	assert	VERB
ftr-362	3185	14	that	that	SCONJ
ftr-362	3185	15	the	the	DET
ftr-362	3185	16	options	option	NOUN
ftr-362	3185	17	transactions	transaction	NOUN
ftr-362	3185	18	should	should	AUX
ftr-362	3185	19	be	be	AUX
ftr-362	3185	20	disregarded	disregard	VERB
ftr-362	3185	21	in	in	ADP
ftr-362	3185	22	full	full	ADJ
ftr-362	3185	23	,	,	PUNCT
ftr-362	3185	24	there	there	PRON
ftr-362	3185	25	can	can	AUX
ftr-362	3185	26	be	be	AUX
ftr-362	3185	27	no	no	DET
ftr-362	3185	28	omission	omission	NOUN
ftr-362	3185	29	of	of	ADP
ftr-362	3185	30	gross	gross	ADJ
ftr-362	3185	31	income	income	NOUN
ftr-362	3185	32	from	from	ADP
ftr-362	3185	33	the	the	DET
ftr-362	3185	34	disregarded	disregarded	ADJ
ftr-362	3185	35	short	short	ADJ
ftr-362	3185	36	position	position	NOUN
ftr-362	3185	37	.	.	PUNCT
ftr-362	3186	1	finally	finally	ADV
ftr-362	3186	2	,	,	PUNCT
ftr-362	3186	3	the	the	DET
ftr-362	3186	4	court	court	NOUN
ftr-362	3186	5	refused	refuse	VERB
ftr-362	3186	6	to	to	PART
ftr-362	3186	7	apply	apply	VERB
ftr-362	3186	8	the	the	DET
ftr-362	3186	9	adequate	adequate	ADJ
ftr-362	3186	10	disclosure	disclosure	NOUN
ftr-362	3186	11	safe	safe	ADJ
ftr-362	3186	12	harbor	harbor	NOUN
ftr-362	3186	13	of	of	ADP
ftr-362	3186	14	§	§	PROPN
ftr-362	3186	15	6501(e)(1)(a)(ii	6501(e)(1)(a)(ii	NUM
ftr-362	3186	16	)	)	PUNCT
ftr-362	3186	17	because	because	SCONJ
ftr-362	3186	18	the	the	DET
ftr-362	3186	19	taxpayer	taxpayer	NOUN
ftr-362	3186	20	’s	’s	PART
ftr-362	3186	21	netting	netting	NOUN
ftr-362	3186	22	of	of	ADP
ftr-362	3186	23	the	the	DET
ftr-362	3186	24	gain	gain	NOUN
ftr-362	3186	25	and	and	CCONJ
ftr-362	3186	26	loss	loss	NOUN
ftr-362	3186	27	from	from	ADP
ftr-362	3186	28	the	the	DET
ftr-362	3186	29	long	long	ADJ
ftr-362	3186	30	and	and	CCONJ
ftr-362	3186	31	short	short	ADJ
ftr-362	3186	32	positions	position	NOUN
ftr-362	3186	33	was	be	AUX
ftr-362	3186	34	intended	intend	VERB
ftr-362	3186	35	to	to	PART
ftr-362	3186	36	mislead	mislead	VERB
ftr-362	3186	37	and	and	CCONJ
ftr-362	3186	38	hide	hide	VERB
ftr-362	3186	39	the	the	DET
ftr-362	3186	40	existence	existence	NOUN
ftr-362	3186	41	of	of	ADP
ftr-362	3186	42	the	the	DET
ftr-362	3186	43	gain	gain	NOUN
ftr-362	3186	44	and	and	CCONJ
ftr-362	3186	45	did	do	AUX
ftr-362	3186	46	not	not	PART
ftr-362	3186	47	apprise	apprise	VERB
ftr-362	3186	48	the	the	DET
ftr-362	3186	49	irs	irs	PROPN
ftr-362	3186	50	of	of	ADP
ftr-362	3186	51	the	the	DET
ftr-362	3186	52	existence	existence	NOUN
ftr-362	3186	53	of	of	ADP
ftr-362	3186	54	the	the	DET
ftr-362	3186	55	gain	gain	NOUN
ftr-362	3186	56	.	.	PUNCT
ftr-362	3187	1	i.	i.	PROPN
ftr-362	3187	2	but	but	CCONJ
ftr-362	3187	3	judge	judge	PROPN
ftr-362	3187	4	haines	haine	NOUN
ftr-362	3187	5	follows	follow	VERB
ftr-362	3187	6	the	the	DET
ftr-362	3187	7	tax	tax	NOUN
ftr-362	3187	8	court	court	NOUN
ftr-362	3187	9	orthodoxy	orthodoxy	NOUN
ftr-362	3187	10	.	.	PUNCT
ftr-362	3188	1	beard	beard	PROPN
ftr-362	3188	2	v.	v.	PROPN
ftr-362	3188	3	commissioner	commissioner	PROPN
ftr-362	3188	4	,	,	PUNCT
ftr-362	3188	5	t.c	t.c	PROPN
ftr-362	3188	6	.	.	PROPN
ftr-362	3188	7	memo	memo	NOUN
ftr-362	3188	8	.	.	PUNCT
ftr-362	3189	1	2009	2009	NUM
ftr-362	3189	2	-	-	SYM
ftr-362	3189	3	184	184	NUM
ftr-362	3189	4	(	(	PUNCT
ftr-362	3189	5	8/11/09	8/11/09	NUM
ftr-362	3189	6	)	)	PUNCT
ftr-362	3189	7	,	,	PUNCT
ftr-362	3189	8	rev’d	rev’d	NOUN
ftr-362	3189	9	,	,	PUNCT
ftr-362	3189	10	107	107	NUM
ftr-362	3189	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3189	12	2011	2011	NUM
ftr-362	3189	13	-	-	SYM
ftr-362	3189	14	552	552	NUM
ftr-362	3189	15	(	(	PUNCT
ftr-362	3189	16	7th	7th	ADJ
ftr-362	3189	17	cir	cir	NOUN
ftr-362	3189	18	.	.	PUNCT
ftr-362	3189	19	1/26/11	1/26/11	NUM
ftr-362	3189	20	)	)	PUNCT
ftr-362	3189	21	.	.	PUNCT
ftr-362	3190	1	in	in	ADP
ftr-362	3190	2	a	a	DET
ftr-362	3190	3	basis	basis	NOUN
ftr-362	3190	4	offset	offset	NOUN
ftr-362	3190	5	deal	deal	NOUN
ftr-362	3190	6	involving	involve	VERB
ftr-362	3190	7	contributions	contribution	NOUN
ftr-362	3190	8	of	of	ADP
ftr-362	3190	9	long	long	ADJ
ftr-362	3190	10	and	and	CCONJ
ftr-362	3190	11	short	short	ADJ
ftr-362	3190	12	positions	position	NOUN
ftr-362	3190	13	in	in	ADP
ftr-362	3190	14	treasury	treasury	PROPN
ftr-362	3190	15	notes	note	NOUN
ftr-362	3190	16	contributed	contribute	VERB
ftr-362	3190	17	to	to	ADP
ftr-362	3190	18	s	s	PROPN
ftr-362	3190	19	corporations	corporation	NOUN
ftr-362	3190	20	,	,	PUNCT
ftr-362	3190	21	the	the	DET
ftr-362	3190	22	court	court	NOUN
ftr-362	3190	23	(	(	PUNCT
ftr-362	3190	24	judge	judge	NOUN
ftr-362	3190	25	haines	haine	NOUN
ftr-362	3190	26	)	)	PUNCT
ftr-362	3190	27	granted	grant	VERB
ftr-362	3190	28	summary	summary	NOUN
ftr-362	3190	29	judgment	judgment	NOUN
ftr-362	3190	30	to	to	ADP
ftr-362	3190	31	the	the	DET
ftr-362	3190	32	taxpayer	taxpayer	NOUN
ftr-362	3190	33	holding	hold	VERB
ftr-362	3190	34	that	that	SCONJ
ftr-362	3190	35	the	the	DET
ftr-362	3190	36	basis	basis	NOUN
ftr-362	3190	37	overstatement	overstatement	NOUN
ftr-362	3190	38	attributable	attributable	ADJ
ftr-362	3190	39	to	to	ADP
ftr-362	3190	40	the	the	DET
ftr-362	3190	41	short	short	ADJ
ftr-362	3190	42	sale	sale	NOUN
ftr-362	3190	43	was	be	AUX
ftr-362	3190	44	not	not	PART
ftr-362	3190	45	an	an	DET
ftr-362	3190	46	a	a	DET
ftr-362	3190	47	substantial	substantial	ADJ
ftr-362	3190	48	omission	omission	NOUN
ftr-362	3190	49	of	of	ADP
ftr-362	3190	50	gross	gross	ADJ
ftr-362	3190	51	income	income	NOUN
ftr-362	3190	52	.	.	PUNCT
ftr-362	3191	1	because	because	SCONJ
ftr-362	3191	2	the	the	DET
ftr-362	3191	3	transaction	transaction	NOUN
ftr-362	3191	4	involved	involve	VERB
ftr-362	3191	5	treasury	treasury	PROPN
ftr-362	3191	6	notes	note	NOUN
ftr-362	3191	7	,	,	PUNCT
ftr-362	3191	8	there	there	PRON
ftr-362	3191	9	were	be	VERB
ftr-362	3191	10	no	no	DET
ftr-362	3191	11	§	§	ADJ
ftr-362	3191	12	988	988	NUM
ftr-362	3191	13	issues	issue	NOUN
ftr-362	3191	14	involved	involve	VERB
ftr-362	3191	15	.	.	PUNCT
ftr-362	3192	1	this	this	DET
ftr-362	3192	2	holding	holding	NOUN
ftr-362	3192	3	is	be	AUX
ftr-362	3192	4	consistent	consistent	ADJ
ftr-362	3192	5	with	with	ADP
ftr-362	3192	6	bakersfield	bakersfield	PROPN
ftr-362	3192	7	energy	energy	NOUN
ftr-362	3192	8	partners	partner	NOUN
ftr-362	3192	9	v.	v.	ADP
ftr-362	3192	10	commissioner	commissioner	PROPN
ftr-362	3192	11	,	,	PUNCT
ftr-362	3192	12	568	568	NUM
ftr-362	3192	13	f.3d	f.3d	NUM
ftr-362	3192	14	767	767	NUM
ftr-362	3192	15	(	(	PUNCT
ftr-362	3192	16	9th	9th	ADJ
ftr-362	3192	17	cir	cir	NOUN
ftr-362	3192	18	.	.	PUNCT
ftr-362	3193	1	6/17/09	6/17/09	NUM
ftr-362	3193	2	)	)	PUNCT
ftr-362	3193	3	,	,	PUNCT
ftr-362	3193	4	and	and	CCONJ
ftr-362	3193	5	salman	salman	PROPN
ftr-362	3193	6	ranch	ranch	PROPN
ftr-362	3193	7	ltd	ltd	PROPN
ftr-362	3193	8	.	.	PROPN
ftr-362	3194	1	v.	v.	PROPN
ftr-362	3194	2	united	united	PROPN
ftr-362	3194	3	states	states	PROPN
ftr-362	3194	4	,	,	PUNCT
ftr-362	3194	5	573	573	NUM
ftr-362	3194	6	f.3d	f.3d	NUM
ftr-362	3194	7	1362	1362	NUM
ftr-362	3194	8	(	(	PUNCT
ftr-362	3194	9	fed	fed	PROPN
ftr-362	3194	10	.	.	PUNCT
ftr-362	3194	11	cir	cir	PROPN
ftr-362	3194	12	.	.	PUNCT
ftr-362	3195	1	7/30/09	7/30/09	NUM
ftr-362	3195	2	)	)	PUNCT
ftr-362	3195	3	.	.	PUNCT
ftr-362	3196	1	j.	j.	PROPN
ftr-362	3196	2	and	and	CCONJ
ftr-362	3196	3	the	the	DET
ftr-362	3196	4	irs	irs	PROPN
ftr-362	3196	5	loses	lose	VERB
ftr-362	3196	6	again	again	ADV
ftr-362	3196	7	in	in	ADP
ftr-362	3196	8	the	the	DET
ftr-362	3196	9	tax	tax	NOUN
ftr-362	3196	10	court	court	NOUN
ftr-362	3196	11	.	.	PUNCT
ftr-362	3197	1	intermountain	intermountain	PROPN
ftr-362	3197	2	insurance	insurance	NOUN
ftr-362	3197	3	service	service	NOUN
ftr-362	3197	4	of	of	ADP
ftr-362	3197	5	vail	vail	PROPN
ftr-362	3197	6	v.	v.	PROPN
ftr-362	3197	7	commissioner	commissioner	PROPN
ftr-362	3197	8	,	,	PUNCT
ftr-362	3197	9	t.c	t.c	PROPN
ftr-362	3197	10	.	.	PROPN
ftr-362	3197	11	memo	memo	NOUN
ftr-362	3197	12	.	.	PUNCT
ftr-362	3198	1	722	722	NUM
ftr-362	3198	2	florida	florida	PROPN
ftr-362	3198	3	tax	tax	NOUN
ftr-362	3198	4	review	review	NOUN
ftr-362	3198	5	[	[	X
ftr-362	3198	6	vol	vol	NOUN
ftr-362	3198	7	.	.	PUNCT
ftr-362	3199	1	10:9	10:9	NUM
ftr-362	3199	2	2009	2009	NUM
ftr-362	3199	3	-	-	SYM
ftr-362	3199	4	195	195	NUM
ftr-362	3199	5	(	(	PUNCT
ftr-362	3199	6	9/1/09	9/1/09	NUM
ftr-362	3199	7	)	)	PUNCT
ftr-362	3199	8	.	.	PUNCT
ftr-362	3200	1	the	the	DET
ftr-362	3200	2	court	court	NOUN
ftr-362	3200	3	(	(	PUNCT
ftr-362	3200	4	judge	judge	PROPN
ftr-362	3200	5	wherry	wherry	PROPN
ftr-362	3200	6	)	)	PUNCT
ftr-362	3200	7	,	,	PUNCT
ftr-362	3200	8	again	again	ADV
ftr-362	3200	9	following	follow	VERB
ftr-362	3200	10	bakersfield	bakersfield	PROPN
ftr-362	3200	11	energy	energy	NOUN
ftr-362	3200	12	partners	partner	NOUN
ftr-362	3200	13	lp	lp	PROPN
ftr-362	3200	14	v.	v.	PROPN
ftr-362	3200	15	commissioner	commissioner	PROPN
ftr-362	3200	16	,	,	PUNCT
ftr-362	3200	17	128	128	NUM
ftr-362	3200	18	t.c	t.c	PROPN
ftr-362	3200	19	.	.	PROPN
ftr-362	3200	20	207	207	NUM
ftr-362	3200	21	(	(	PUNCT
ftr-362	3200	22	2007	2007	NUM
ftr-362	3200	23	)	)	PUNCT
ftr-362	3200	24	,	,	PUNCT
ftr-362	3200	25	granted	grant	VERB
ftr-362	3200	26	summary	summary	NOUN
ftr-362	3200	27	judgment	judgment	NOUN
ftr-362	3200	28	to	to	ADP
ftr-362	3200	29	the	the	DET
ftr-362	3200	30	taxpayer	taxpayer	NOUN
ftr-362	3200	31	holding	hold	VERB
ftr-362	3200	32	that	that	SCONJ
ftr-362	3200	33	a	a	DET
ftr-362	3200	34	basis	basis	NOUN
ftr-362	3200	35	overstatement	overstatement	NOUN
ftr-362	3200	36	is	be	AUX
ftr-362	3200	37	not	not	PART
ftr-362	3200	38	a	a	DET
ftr-362	3200	39	substantial	substantial	ADJ
ftr-362	3200	40	omission	omission	NOUN
ftr-362	3200	41	from	from	ADP
ftr-362	3200	42	gross	gross	ADJ
ftr-362	3200	43	income	income	NOUN
ftr-362	3200	44	that	that	PRON
ftr-362	3200	45	triggers	trigger	VERB
ftr-362	3200	46	the	the	DET
ftr-362	3200	47	six	six	NUM
ftr-362	3200	48	year	year	NOUN
ftr-362	3200	49	extended	extend	VERB
ftr-362	3200	50	statute	statute	NOUN
ftr-362	3200	51	of	of	ADP
ftr-362	3200	52	limitations	limitation	NOUN
ftr-362	3200	53	under	under	ADP
ftr-362	3200	54	§	§	PROPN
ftr-362	3200	55	6229	6229	NUM
ftr-362	3200	56	.	.	PUNCT
ftr-362	3201	1	k.	k.	PROPN
ftr-362	3202	1	finally	finally	ADV
ftr-362	3202	2	,	,	PUNCT
ftr-362	3202	3	the	the	DET
ftr-362	3202	4	irs	irs	PROPN
ftr-362	3202	5	gets	get	VERB
ftr-362	3202	6	the	the	DET
ftr-362	3202	7	upper	upper	ADJ
ftr-362	3202	8	hand	hand	NOUN
ftr-362	3202	9	with	with	ADP
ftr-362	3202	10	temporary	temporary	ADJ
ftr-362	3202	11	regulations	regulation	NOUN
ftr-362	3202	12	.	.	PUNCT
ftr-362	3203	1	t.d	t.d	PROPN
ftr-362	3203	2	.	.	PROPN
ftr-362	3203	3	9466	9466	NUM
ftr-362	3203	4	,	,	PUNCT
ftr-362	3203	5	definition	definition	NOUN
ftr-362	3203	6	of	of	ADP
ftr-362	3203	7	omission	omission	NOUN
ftr-362	3203	8	from	from	ADP
ftr-362	3203	9	gross	gross	ADJ
ftr-362	3203	10	income	income	NOUN
ftr-362	3203	11	,	,	PUNCT
ftr-362	3203	12	74	74	NUM
ftr-362	3203	13	f.r	f.r	NOUN
ftr-362	3203	14	.	.	PROPN
ftr-362	3203	15	49321	49321	NUM
ftr-362	3203	16	(	(	PUNCT
ftr-362	3203	17	9/24/09	9/24/09	NUM
ftr-362	3203	18	)	)	PUNCT
ftr-362	3203	19	.	.	PUNCT
ftr-362	3204	1	temp	temp	NOUN
ftr-362	3204	2	.	.	PUNCT
ftr-362	3205	1	reg	reg	PROPN
ftr-362	3205	2	.	.	PUNCT
ftr-362	3206	1	§	§	PROPN
ftr-362	3206	2	§	§	PROPN
ftr-362	3206	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-362	3206	4	t	t	NOUN
ftr-362	3206	5	and	and	CCONJ
ftr-362	3206	6	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-362	3206	7	t	t	NOUN
ftr-362	3206	8	both	both	PRON
ftr-362	3206	9	provide	provide	VERB
ftr-362	3206	10	that	that	PRON
ftr-362	3206	11	for	for	ADP
ftr-362	3206	12	purposes	purpose	NOUN
ftr-362	3206	13	of	of	ADP
ftr-362	3206	14	determining	determine	VERB
ftr-362	3206	15	whether	whether	SCONJ
ftr-362	3206	16	there	there	PRON
ftr-362	3206	17	is	be	VERB
ftr-362	3206	18	a	a	DET
ftr-362	3206	19	substantial	substantial	ADJ
ftr-362	3206	20	omission	omission	NOUN
ftr-362	3206	21	of	of	ADP
ftr-362	3206	22	gross	gross	ADJ
ftr-362	3206	23	income	income	NOUN
ftr-362	3206	24	,	,	PUNCT
ftr-362	3206	25	gross	gross	ADJ
ftr-362	3206	26	income	income	NOUN
ftr-362	3206	27	as	as	SCONJ
ftr-362	3206	28	it	it	PRON
ftr-362	3206	29	relates	relate	VERB
ftr-362	3206	30	to	to	ADP
ftr-362	3206	31	a	a	DET
ftr-362	3206	32	trade	trade	NOUN
ftr-362	3206	33	or	or	CCONJ
ftr-362	3206	34	business	business	NOUN
ftr-362	3206	35	includes	include	VERB
ftr-362	3206	36	the	the	DET
ftr-362	3206	37	total	total	ADJ
ftr-362	3206	38	amount	amount	NOUN
ftr-362	3206	39	received	receive	VERB
ftr-362	3206	40	from	from	ADP
ftr-362	3206	41	the	the	DET
ftr-362	3206	42	sale	sale	NOUN
ftr-362	3206	43	of	of	ADP
ftr-362	3206	44	goods	good	NOUN
ftr-362	3206	45	or	or	CCONJ
ftr-362	3206	46	services	service	NOUN
ftr-362	3206	47	,	,	PUNCT
ftr-362	3206	48	without	without	ADP
ftr-362	3206	49	reduction	reduction	NOUN
ftr-362	3206	50	for	for	ADP
ftr-362	3206	51	the	the	DET
ftr-362	3206	52	cost	cost	NOUN
ftr-362	3206	53	of	of	ADP
ftr-362	3206	54	goods	good	NOUN
ftr-362	3206	55	sold	sell	VERB
ftr-362	3206	56	,	,	PUNCT
ftr-362	3206	57	gross	gross	ADJ
ftr-362	3206	58	income	income	NOUN
ftr-362	3206	59	otherwise	otherwise	ADV
ftr-362	3206	60	has	have	VERB
ftr-362	3206	61	the	the	DET
ftr-362	3206	62	same	same	ADJ
ftr-362	3206	63	meaning	meaning	NOUN
ftr-362	3206	64	as	as	ADP
ftr-362	3206	65	under	under	ADP
ftr-362	3206	66	§	§	PROPN
ftr-362	3206	67	61(a	61(a	NUM
ftr-362	3206	68	)	)	PUNCT
ftr-362	3206	69	.	.	PUNCT
ftr-362	3207	1	the	the	DET
ftr-362	3207	2	regulations	regulation	NOUN
ftr-362	3207	3	add	add	VERB
ftr-362	3207	4	that	that	SCONJ
ftr-362	3207	5	,	,	PUNCT
ftr-362	3207	6	“	"	PUNCT
ftr-362	3207	7	[	[	X
ftr-362	3207	8	i]n	i]n	VERB
ftr-362	3207	9	the	the	DET
ftr-362	3207	10	case	case	NOUN
ftr-362	3207	11	of	of	ADP
ftr-362	3207	12	amounts	amount	NOUN
ftr-362	3207	13	received	receive	VERB
ftr-362	3207	14	or	or	CCONJ
ftr-362	3207	15	accrued	accrue	VERB
ftr-362	3207	16	that	that	PRON
ftr-362	3207	17	relate	relate	VERB
ftr-362	3207	18	to	to	ADP
ftr-362	3207	19	the	the	DET
ftr-362	3207	20	disposition	disposition	NOUN
ftr-362	3207	21	of	of	ADP
ftr-362	3207	22	property	property	NOUN
ftr-362	3207	23	,	,	PUNCT
ftr-362	3207	24	and	and	CCONJ
ftr-362	3207	25	except	except	SCONJ
ftr-362	3207	26	as	as	SCONJ
ftr-362	3207	27	provided	provide	VERB
ftr-362	3207	28	in	in	ADP
ftr-362	3207	29	paragraph	paragraph	NOUN
ftr-362	3207	30	(	(	PUNCT
ftr-362	3207	31	a)(1)(ii	a)(1)(ii	NOUN
ftr-362	3207	32	)	)	PUNCT
ftr-362	3207	33	of	of	ADP
ftr-362	3207	34	this	this	DET
ftr-362	3207	35	section	section	NOUN
ftr-362	3207	36	,	,	PUNCT
ftr-362	3207	37	gross	gross	ADJ
ftr-362	3207	38	income	income	NOUN
ftr-362	3207	39	means	mean	VERB
ftr-362	3207	40	the	the	DET
ftr-362	3207	41	excess	excess	NOUN
ftr-362	3207	42	of	of	ADP
ftr-362	3207	43	the	the	DET
ftr-362	3207	44	amount	amount	NOUN
ftr-362	3207	45	realized	realize	VERB
ftr-362	3207	46	from	from	ADP
ftr-362	3207	47	the	the	DET
ftr-362	3207	48	disposition	disposition	NOUN
ftr-362	3207	49	of	of	ADP
ftr-362	3207	50	the	the	DET
ftr-362	3207	51	property	property	NOUN
ftr-362	3207	52	over	over	ADP
ftr-362	3207	53	the	the	DET
ftr-362	3207	54	unrecovered	unrecovered	ADJ
ftr-362	3207	55	cost	cost	NOUN
ftr-362	3207	56	or	or	CCONJ
ftr-362	3207	57	other	other	ADJ
ftr-362	3207	58	basis	basis	NOUN
ftr-362	3207	59	of	of	ADP
ftr-362	3207	60	the	the	DET
ftr-362	3207	61	property	property	NOUN
ftr-362	3207	62	.	.	PUNCT
ftr-362	3208	1	consequently	consequently	ADV
ftr-362	3208	2	,	,	PUNCT
ftr-362	3208	3	except	except	SCONJ
ftr-362	3208	4	as	as	SCONJ
ftr-362	3208	5	provided	provide	VERB
ftr-362	3208	6	in	in	ADP
ftr-362	3208	7	paragraph	paragraph	NOUN
ftr-362	3208	8	(	(	PUNCT
ftr-362	3208	9	a)(1)(ii	a)(1)(ii	NOUN
ftr-362	3208	10	)	)	PUNCT
ftr-362	3208	11	of	of	ADP
ftr-362	3208	12	this	this	DET
ftr-362	3208	13	section	section	NOUN
ftr-362	3208	14	,	,	PUNCT
ftr-362	3208	15	an	an	DET
ftr-362	3208	16	understated	understate	VERB
ftr-362	3208	17	amount	amount	NOUN
ftr-362	3208	18	of	of	ADP
ftr-362	3208	19	gross	gross	ADJ
ftr-362	3208	20	income	income	NOUN
ftr-362	3208	21	resulting	result	VERB
ftr-362	3208	22	from	from	ADP
ftr-362	3208	23	an	an	DET
ftr-362	3208	24	overstatement	overstatement	NOUN
ftr-362	3208	25	of	of	ADP
ftr-362	3208	26	unrecovered	unrecovered	ADJ
ftr-362	3208	27	cost	cost	NOUN
ftr-362	3208	28	or	or	CCONJ
ftr-362	3208	29	other	other	ADJ
ftr-362	3208	30	basis	basis	NOUN
ftr-362	3208	31	constitutes	constitute	VERB
ftr-362	3208	32	an	an	DET
ftr-362	3208	33	omission	omission	NOUN
ftr-362	3208	34	from	from	ADP
ftr-362	3208	35	gross	gross	ADJ
ftr-362	3208	36	income	income	NOUN
ftr-362	3208	37	for	for	ADP
ftr-362	3208	38	purposes	purpose	NOUN
ftr-362	3208	39	of	of	ADP
ftr-362	3208	40	section	section	NOUN
ftr-362	3208	41	6229(c)(2	6229(c)(2	NUM
ftr-362	3208	42	)	)	PUNCT
ftr-362	3208	43	.	.	PUNCT
ftr-362	3208	44	”	"	PUNCT
ftr-362	3209	1	l.	l.	PROPN
ftr-362	3209	2	but	but	CCONJ
ftr-362	3209	3	the	the	DET
ftr-362	3209	4	irs	irs	PROPN
ftr-362	3209	5	still	still	ADV
ftr-362	3209	6	suffers	suffer	VERB
ftr-362	3209	7	from	from	ADP
ftr-362	3209	8	a	a	DET
ftr-362	3209	9	hangover	hangover	NOUN
ftr-362	3209	10	in	in	ADP
ftr-362	3209	11	cases	case	NOUN
ftr-362	3209	12	on	on	ADP
ftr-362	3209	13	which	which	PRON
ftr-362	3209	14	the	the	DET
ftr-362	3209	15	extended	extended	ADJ
ftr-362	3209	16	statute	statute	NOUN
ftr-362	3209	17	had	have	AUX
ftr-362	3209	18	run	run	VERB
ftr-362	3209	19	before	before	ADP
ftr-362	3209	20	the	the	DET
ftr-362	3209	21	effective	effective	ADJ
ftr-362	3209	22	date	date	NOUN
ftr-362	3209	23	of	of	ADP
ftr-362	3209	24	the	the	DET
ftr-362	3209	25	regulations	regulation	NOUN
ftr-362	3209	26	.	.	PUNCT
ftr-362	3210	1	utam	utam	PROPN
ftr-362	3210	2	,	,	PUNCT
ftr-362	3210	3	ltd	ltd	PROPN
ftr-362	3210	4	v.	v.	PROPN
ftr-362	3210	5	commissioner	commissioner	PROPN
ftr-362	3210	6	,	,	PUNCT
ftr-362	3210	7	t.c	t.c	PROPN
ftr-362	3210	8	.	.	PROPN
ftr-362	3210	9	memo	memo	NOUN
ftr-362	3210	10	.	.	PUNCT
ftr-362	3211	1	2009	2009	NUM
ftr-362	3211	2	-	-	SYM
ftr-362	3211	3	253	253	NUM
ftr-362	3211	4	(	(	PUNCT
ftr-362	3211	5	11/9/09	11/9/09	NUM
ftr-362	3211	6	)	)	PUNCT
ftr-362	3211	7	.	.	PUNCT
ftr-362	3212	1	judge	judge	PROPN
ftr-362	3212	2	kroupa	kroupa	PROPN
ftr-362	3212	3	followed	follow	VERB
ftr-362	3212	4	bakersfield	bakersfield	PROPN
ftr-362	3212	5	energy	energy	NOUN
ftr-362	3212	6	partners	partner	NOUN
ftr-362	3212	7	to	to	PART
ftr-362	3212	8	hold	hold	VERB
ftr-362	3212	9	that	that	SCONJ
ftr-362	3212	10	the	the	DET
ftr-362	3212	11	statute	statute	NOUN
ftr-362	3212	12	of	of	ADP
ftr-362	3212	13	limitations	limitation	NOUN
ftr-362	3212	14	is	be	AUX
ftr-362	3212	15	not	not	PART
ftr-362	3212	16	extended	extend	VERB
ftr-362	3212	17	to	to	ADP
ftr-362	3212	18	six	six	NUM
ftr-362	3212	19	years	year	NOUN
ftr-362	3212	20	pursuant	pursuant	ADJ
ftr-362	3212	21	to	to	ADP
ftr-362	3212	22	§	§	PROPN
ftr-362	3212	23	6229(c)(2	6229(c)(2	NUM
ftr-362	3212	24	)	)	PUNCT
ftr-362	3212	25	or	or	CCONJ
ftr-362	3212	26	§	§	PROPN
ftr-362	3212	27	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-362	3212	28	)	)	PUNCT
ftr-362	3212	29	as	as	ADP
ftr-362	3212	30	a	a	DET
ftr-362	3212	31	result	result	NOUN
ftr-362	3212	32	of	of	ADP
ftr-362	3212	33	a	a	DET
ftr-362	3212	34	basis	basis	NOUN
ftr-362	3212	35	overstatement	overstatement	NOUN
ftr-362	3212	36	that	that	SCONJ
ftr-362	3212	37	causes	cause	VERB
ftr-362	3212	38	gross	gross	ADJ
ftr-362	3212	39	income	income	NOUN
ftr-362	3212	40	to	to	PART
ftr-362	3212	41	be	be	AUX
ftr-362	3212	42	understated	understate	VERB
ftr-362	3212	43	by	by	ADP
ftr-362	3212	44	more	more	ADJ
ftr-362	3212	45	than	than	ADP
ftr-362	3212	46	25	25	NUM
ftr-362	3212	47	percent	percent	NOUN
ftr-362	3212	48	.	.	PUNCT
ftr-362	3213	1	•	•	INTJ
ftr-362	3213	2	although	although	SCONJ
ftr-362	3213	3	the	the	DET
ftr-362	3213	4	date	date	NOUN
ftr-362	3213	5	of	of	ADP
ftr-362	3213	6	the	the	DET
ftr-362	3213	7	decision	decision	NOUN
ftr-362	3213	8	was	be	AUX
ftr-362	3213	9	after	after	ADP
ftr-362	3213	10	the	the	DET
ftr-362	3213	11	effective	effective	ADJ
ftr-362	3213	12	date	date	NOUN
ftr-362	3213	13	of	of	ADP
ftr-362	3213	14	temp	temp	NOUN
ftr-362	3213	15	.	.	PUNCT
ftr-362	3214	1	reg	reg	NOUN
ftr-362	3214	2	.	.	PUNCT
ftr-362	3215	1	§	§	PROPN
ftr-362	3215	2	§	§	PROPN
ftr-362	3215	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-362	3215	4	t	t	NOUN
ftr-362	3215	5	and	and	CCONJ
ftr-362	3215	6	301.6501(e)1	301.6501(e)1	PROPN
ftr-362	3215	7	t	t	PROPN
ftr-362	3215	8	,	,	PUNCT
ftr-362	3215	9	the	the	DET
ftr-362	3215	10	result	result	NOUN
ftr-362	3215	11	was	be	AUX
ftr-362	3215	12	dictated	dictate	VERB
ftr-362	3215	13	by	by	ADP
ftr-362	3215	14	prior	prior	ADJ
ftr-362	3215	15	law	law	NOUN
ftr-362	3215	16	effective	effective	ADJ
ftr-362	3215	17	when	when	SCONJ
ftr-362	3215	18	the	the	DET
ftr-362	3215	19	fpaa	fpaa	NOUN
ftr-362	3215	20	was	be	AUX
ftr-362	3215	21	issued	issue	VERB
ftr-362	3215	22	in	in	ADP
ftr-362	3215	23	1999	1999	NUM
ftr-362	3215	24	.	.	PUNCT
ftr-362	3216	1	m.	m.	NOUN
ftr-362	3216	2	judge	judge	PROPN
ftr-362	3216	3	wherry	wherry	PROPN
ftr-362	3216	4	shoves	shove	VERB
ftr-362	3216	5	it	it	PRON
ftr-362	3216	6	up	up	ADP
ftr-362	3216	7	the	the	DET
ftr-362	3216	8	commissioner	commissioner	NOUN
ftr-362	3216	9	all	all	DET
ftr-362	3216	10	the	the	DET
ftr-362	3216	11	way	way	NOUN
ftr-362	3216	12	to	to	ADP
ftr-362	3216	13	his	his	PRON
ftr-362	3216	14	“	"	PUNCT
ftr-362	3216	15	colon(-y	colon(-y	ADJ
ftr-362	3216	16	)	)	PUNCT
ftr-362	3216	17	”	"	PUNCT
ftr-362	3216	18	in	in	ADP
ftr-362	3216	19	a	a	DET
ftr-362	3216	20	reviewed	review	VERB
ftr-362	3216	21	tax	tax	NOUN
ftr-362	3216	22	court	court	NOUN
ftr-362	3216	23	decision	decision	NOUN
ftr-362	3216	24	that	that	PRON
ftr-362	3216	25	holds	hold	VERB
ftr-362	3216	26	the	the	DET
ftr-362	3216	27	temporary	temporary	ADJ
ftr-362	3216	28	regulations	regulation	NOUN
ftr-362	3216	29	invalid	invalid	ADJ
ftr-362	3216	30	.	.	PUNCT
ftr-362	3217	1	intermountain	intermountain	PROPN
ftr-362	3217	2	insurance	insurance	NOUN
ftr-362	3217	3	service	service	NOUN
ftr-362	3217	4	of	of	ADP
ftr-362	3217	5	vail	vail	PROPN
ftr-362	3217	6	v.	v.	PROPN
ftr-362	3217	7	commissioner	commissioner	PROPN
ftr-362	3217	8	,	,	PUNCT
ftr-362	3217	9	134	134	NUM
ftr-362	3217	10	t.c	t.c	NOUN
ftr-362	3217	11	.	.	PUNCT
ftr-362	3218	1	no	no	INTJ
ftr-362	3218	2	.	.	NOUN
ftr-362	3219	1	11	11	NUM
ftr-362	3219	2	(	(	PUNCT
ftr-362	3219	3	5/6/10	5/6/10	NUM
ftr-362	3219	4	)	)	PUNCT
ftr-362	3219	5	(	(	PUNCT
ftr-362	3219	6	reviewed	review	VERB
ftr-362	3219	7	,	,	PUNCT
ftr-362	3219	8	7	7	NUM
ftr-362	3219	9	-	-	SYM
ftr-362	3219	10	0	0	NUM
ftr-362	3219	11	-	-	PUNCT
ftr-362	3219	12	6	6	NUM
ftr-362	3219	13	)	)	PUNCT
ftr-362	3219	14	,	,	PUNCT
ftr-362	3219	15	supplementing	supplement	VERB
ftr-362	3219	16	t.c	t.c	PROPN
ftr-362	3219	17	.	.	PROPN
ftr-362	3219	18	memo	memo	NOUN
ftr-362	3219	19	.	.	PUNCT
ftr-362	3220	1	2009	2009	NUM
ftr-362	3220	2	-	-	SYM
ftr-362	3220	3	195	195	NUM
ftr-362	3220	4	(	(	PUNCT
ftr-362	3220	5	9/1/09	9/1/09	NUM
ftr-362	3220	6	)	)	PUNCT
ftr-362	3220	7	(	(	PUNCT
ftr-362	3220	8	granting	grant	VERB
ftr-362	3220	9	summary	summary	NOUN
ftr-362	3220	10	judgment	judgment	NOUN
ftr-362	3220	11	to	to	ADP
ftr-362	3220	12	the	the	DET
ftr-362	3220	13	taxpayer	taxpayer	NOUN
ftr-362	3220	14	,	,	PUNCT
ftr-362	3220	15	holding	hold	VERB
ftr-362	3220	16	that	that	SCONJ
ftr-362	3220	17	a	a	DET
ftr-362	3220	18	basis	basis	NOUN
ftr-362	3220	19	overstatement	overstatement	NOUN
ftr-362	3220	20	is	be	AUX
ftr-362	3220	21	not	not	PART
ftr-362	3220	22	a	a	DET
ftr-362	3220	23	substantial	substantial	ADJ
ftr-362	3220	24	omission	omission	NOUN
ftr-362	3220	25	from	from	ADP
ftr-362	3220	26	gross	gross	ADJ
ftr-362	3220	27	income	income	NOUN
ftr-362	3220	28	that	that	PRON
ftr-362	3220	29	triggers	trigger	VERB
ftr-362	3220	30	the	the	DET
ftr-362	3220	31	six	six	NUM
ftr-362	3220	32	year	year	NOUN
ftr-362	3220	33	extended	extend	VERB
ftr-362	3220	34	statute	statute	NOUN
ftr-362	3220	35	of	of	ADP
ftr-362	3220	36	limitations	limitation	NOUN
ftr-362	3220	37	under	under	ADP
ftr-362	3220	38	§	§	PROPN
ftr-362	3220	39	6229	6229	NUM
ftr-362	3220	40	)	)	PUNCT
ftr-362	3220	41	.	.	PUNCT
ftr-362	3221	1	on	on	ADP
ftr-362	3221	2	irs	irs	PROPN
ftr-362	3221	3	motions	motion	NOUN
ftr-362	3221	4	to	to	PART
ftr-362	3221	5	reconsider	reconsider	VERB
ftr-362	3221	6	and	and	CCONJ
ftr-362	3221	7	vacate	vacate	VERB
ftr-362	3221	8	in	in	ADP
ftr-362	3221	9	light	light	NOUN
ftr-362	3221	10	of	of	ADP
ftr-362	3221	11	temp	temp	NOUN
ftr-362	3221	12	.	.	PUNCT
ftr-362	3222	1	reg	reg	NOUN
ftr-362	3222	2	.	.	PUNCT
ftr-362	3223	1	§	§	PROPN
ftr-362	3223	2	§	§	PROPN
ftr-362	3223	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-362	3223	4	t	t	NOUN
ftr-362	3223	5	and	and	CCONJ
ftr-362	3223	6	301.6501(e)-1	301.6501(e)-1	PROPN
ftr-362	3223	7	t	t	PROPN
ftr-362	3223	8	,	,	PUNCT
ftr-362	3223	9	the	the	DET
ftr-362	3223	10	tax	tax	NOUN
ftr-362	3223	11	2011	2011	NUM
ftr-362	3223	12	]	]	PUNCT
ftr-362	3223	13	recent	recent	ADJ
ftr-362	3223	14	developments	development	NOUN
ftr-362	3223	15	in	in	ADP
ftr-362	3223	16	federal	federal	ADJ
ftr-362	3223	17	income	income	NOUN
ftr-362	3223	18	taxation	taxation	NOUN
ftr-362	3223	19	723	723	NUM
ftr-362	3223	20	court	court	NOUN
ftr-362	3223	21	(	(	PUNCT
ftr-362	3223	22	judge	judge	PROPN
ftr-362	3223	23	wherry	wherry	PROPN
ftr-362	3223	24	)	)	PUNCT
ftr-362	3223	25	held	hold	VERB
ftr-362	3223	26	that	that	SCONJ
ftr-362	3223	27	the	the	DET
ftr-362	3223	28	supreme	supreme	PROPN
ftr-362	3223	29	court	court	PROPN
ftr-362	3223	30	’s	’s	PART
ftr-362	3223	31	opinion	opinion	NOUN
ftr-362	3223	32	in	in	ADP
ftr-362	3223	33	colony	colony	NOUN
ftr-362	3223	34	,	,	PUNCT
ftr-362	3223	35	inc	inc	PROPN
ftr-362	3223	36	.	.	PROPN
ftr-362	3224	1	v.	v.	PROPN
ftr-362	3224	2	commissioner	commissioner	PROPN
ftr-362	3224	3	,	,	PUNCT
ftr-362	3224	4	357	357	NUM
ftr-362	3224	5	u.s	u.s	PROPN
ftr-362	3224	6	.	.	PROPN
ftr-362	3224	7	28	28	NUM
ftr-362	3224	8	(	(	PUNCT
ftr-362	3224	9	1958	1958	NUM
ftr-362	3224	10	)	)	PUNCT
ftr-362	3224	11	,	,	PUNCT
ftr-362	3224	12	“	"	PUNCT
ftr-362	3224	13	’	'	PUNCT
ftr-362	3224	14	unambiguously	unambiguously	ADV
ftr-362	3224	15	forecloses	foreclose	VERB
ftr-362	3224	16	the	the	DET
ftr-362	3224	17	[	[	X
ftr-362	3224	18	irs	irs	X
ftr-362	3224	19	]	]	X
ftr-362	3224	20	interpretation	interpretation	NOUN
ftr-362	3224	21	’	'	PUNCT
ftr-362	3224	22	…	…	PUNCT
ftr-362	3224	23	and	and	CCONJ
ftr-362	3224	24	displaces	displace	VERB
ftr-362	3224	25	[	[	X
ftr-362	3224	26	the	the	DET
ftr-362	3224	27	]	]	X
ftr-362	3224	28	temporary	temporary	ADJ
ftr-362	3224	29	regulations	regulation	NOUN
ftr-362	3224	30	.	.	PUNCT
ftr-362	3224	31	”	"	PUNCT
ftr-362	3225	1	the	the	DET
ftr-362	3225	2	first	first	ADJ
ftr-362	3225	3	ground	ground	NOUN
ftr-362	3225	4	was	be	AUX
ftr-362	3225	5	that	that	SCONJ
ftr-362	3225	6	the	the	DET
ftr-362	3225	7	temporary	temporary	ADJ
ftr-362	3225	8	regulations	regulation	NOUN
ftr-362	3225	9	were	be	AUX
ftr-362	3225	10	specifically	specifically	ADV
ftr-362	3225	11	limited	limit	VERB
ftr-362	3225	12	their	their	PRON
ftr-362	3225	13	application	application	NOUN
ftr-362	3225	14	to	to	ADP
ftr-362	3225	15	“	"	PUNCT
ftr-362	3225	16	taxable	taxable	ADJ
ftr-362	3225	17	years	year	NOUN
ftr-362	3225	18	with	with	ADP
ftr-362	3225	19	respect	respect	NOUN
ftr-362	3225	20	to	to	ADP
ftr-362	3225	21	which	which	PRON
ftr-362	3225	22	the	the	DET
ftr-362	3225	23	applicable	applicable	ADJ
ftr-362	3225	24	period	period	NOUN
ftr-362	3225	25	for	for	ADP
ftr-362	3225	26	assessing	assess	VERB
ftr-362	3225	27	tax	tax	NOUN
ftr-362	3225	28	did	do	AUX
ftr-362	3225	29	not	not	PART
ftr-362	3225	30	expire	expire	VERB
ftr-362	3225	31	before	before	ADP
ftr-362	3225	32	september	september	PROPN
ftr-362	3225	33	24	24	NUM
ftr-362	3225	34	,	,	PUNCT
ftr-362	3225	35	2009	2009	NUM
ftr-362	3225	36	,	,	PUNCT
ftr-362	3225	37	”	"	PUNCT
ftr-362	3225	38	and	and	CCONJ
ftr-362	3225	39	in	in	ADP
ftr-362	3225	40	this	this	DET
ftr-362	3225	41	case	case	NOUN
ftr-362	3225	42	that	that	DET
ftr-362	3225	43	period	period	NOUN
ftr-362	3225	44	was	be	AUX
ftr-362	3225	45	not	not	PART
ftr-362	3225	46	open	open	ADJ
ftr-362	3225	47	as	as	ADP
ftr-362	3225	48	of	of	ADP
ftr-362	3225	49	that	that	DET
ftr-362	3225	50	date	date	NOUN
ftr-362	3225	51	.	.	PUNCT
ftr-362	3226	1	the	the	DET
ftr-362	3226	2	second	second	ADJ
ftr-362	3226	3	ground	ground	NOUN
ftr-362	3226	4	was	be	AUX
ftr-362	3226	5	that	that	SCONJ
ftr-362	3226	6	the	the	DET
ftr-362	3226	7	supreme	supreme	PROPN
ftr-362	3226	8	court	court	PROPN
ftr-362	3226	9	had	have	AUX
ftr-362	3226	10	held	hold	VERB
ftr-362	3226	11	in	in	ADP
ftr-362	3226	12	colony	colony	NOUN
ftr-362	3226	13	that	that	PRON
ftr-362	3226	14	the	the	DET
ftr-362	3226	15	statute	statute	NOUN
ftr-362	3226	16	was	be	AUX
ftr-362	3226	17	unambiguous	unambiguous	ADJ
ftr-362	3226	18	in	in	ADP
ftr-362	3226	19	light	light	NOUN
ftr-362	3226	20	of	of	ADP
ftr-362	3226	21	its	its	PRON
ftr-362	3226	22	legislative	legislative	ADJ
ftr-362	3226	23	history	history	NOUN
ftr-362	3226	24	,	,	PUNCT
ftr-362	3226	25	and	and	CCONJ
ftr-362	3226	26	foreclosed	foreclose	VERB
ftr-362	3226	27	temporary	temporary	ADJ
ftr-362	3226	28	regulations	regulation	NOUN
ftr-362	3226	29	to	to	ADP
ftr-362	3226	30	the	the	DET
ftr-362	3226	31	contrary	contrary	NOUN
ftr-362	3226	32	.	.	PUNCT
ftr-362	3227	1	•	•	NUM
ftr-362	3227	2	judges	judge	NOUN
ftr-362	3227	3	halpern	halpern	PROPN
ftr-362	3227	4	and	and	CCONJ
ftr-362	3227	5	holmes	holmes	PROPN
ftr-362	3227	6	concurred	concur	VERB
ftr-362	3227	7	in	in	ADP
ftr-362	3227	8	the	the	DET
ftr-362	3227	9	result	result	NOUN
ftr-362	3227	10	.	.	PUNCT
ftr-362	3228	1	they	they	PRON
ftr-362	3228	2	stated	state	VERB
ftr-362	3228	3	that	that	SCONJ
ftr-362	3228	4	they	they	PRON
ftr-362	3228	5	were	be	AUX
ftr-362	3228	6	not	not	PART
ftr-362	3228	7	persuaded	persuade	VERB
ftr-362	3228	8	by	by	ADP
ftr-362	3228	9	either	either	PRON
ftr-362	3228	10	of	of	ADP
ftr-362	3228	11	the	the	DET
ftr-362	3228	12	majority	majority	NOUN
ftr-362	3228	13	’s	’s	PART
ftr-362	3228	14	analyses	analysis	NOUN
ftr-362	3228	15	,	,	PUNCT
ftr-362	3228	16	but	but	CCONJ
ftr-362	3228	17	that	that	SCONJ
ftr-362	3228	18	the	the	DET
ftr-362	3228	19	temporary	temporary	ADJ
ftr-362	3228	20	regulations	regulation	NOUN
ftr-362	3228	21	should	should	AUX
ftr-362	3228	22	be	be	AUX
ftr-362	3228	23	invalidated	invalidate	VERB
ftr-362	3228	24	on	on	ADP
ftr-362	3228	25	procedural	procedural	ADJ
ftr-362	3228	26	grounds	ground	NOUN
ftr-362	3228	27	for	for	ADP
ftr-362	3228	28	failure	failure	NOUN
ftr-362	3228	29	to	to	PART
ftr-362	3228	30	comply	comply	VERB
ftr-362	3228	31	with	with	ADP
ftr-362	3228	32	the	the	DET
ftr-362	3228	33	administrative	administrative	ADJ
ftr-362	3228	34	procedure	procedure	NOUN
ftr-362	3228	35	act	act	PROPN
ftr-362	3228	36	’s	’s	PART
ftr-362	3228	37	notice	notice	NOUN
ftr-362	3228	38	-	-	PUNCT
ftr-362	3228	39	and	and	CCONJ
ftr-362	3228	40	-	-	PUNCT
ftr-362	3228	41	comment	comment	NOUN
ftr-362	3228	42	requirement	requirement	NOUN
ftr-362	3228	43	.	.	PUNCT
ftr-362	3229	1	n.	n.	NOUN
ftr-362	3229	2	“	"	PUNCT
ftr-362	3229	3	tax	tax	NOUN
ftr-362	3229	4	court	court	NOUN
ftr-362	3229	5	,	,	PUNCT
ftr-362	3229	6	we	we	PRON
ftr-362	3229	7	’ll	’ll	AUX
ftr-362	3229	8	see	see	VERB
ftr-362	3229	9	ya	ya	PRON
ftr-362	3229	10	at	at	ADP
ftr-362	3229	11	high	high	ADJ
ftr-362	3229	12	noon	noon	NOUN
ftr-362	3229	13	in	in	ADP
ftr-362	3229	14	front	front	NOUN
ftr-362	3229	15	of	of	ADP
ftr-362	3229	16	the	the	DET
ftr-362	3229	17	courts	court	NOUN
ftr-362	3229	18	of	of	ADP
ftr-362	3229	19	appeals	appeal	NOUN
ftr-362	3229	20	,	,	PUNCT
ftr-362	3229	21	”	"	PUNCT
ftr-362	3229	22	says	say	VERB
ftr-362	3229	23	the	the	DET
ftr-362	3229	24	irs	irs	PROPN
ftr-362	3229	25	.	.	PUNCT
ftr-362	3230	1	t.d	t.d	PROPN
ftr-362	3230	2	.	.	PROPN
ftr-362	3230	3	9511	9511	NUM
ftr-362	3230	4	,	,	PUNCT
ftr-362	3231	1	definition	definition	NOUN
ftr-362	3231	2	of	of	ADP
ftr-362	3231	3	gross	gross	ADJ
ftr-362	3231	4	income	income	NOUN
ftr-362	3231	5	,	,	PUNCT
ftr-362	3231	6	75	75	NUM
ftr-362	3231	7	f.r	f.r	NOUN
ftr-362	3231	8	.	.	NOUN
ftr-362	3231	9	78897	78897	NUM
ftr-362	3231	10	(	(	PUNCT
ftr-362	3231	11	12/17/10	12/17/10	NUM
ftr-362	3231	12	)	)	PUNCT
ftr-362	3231	13	.	.	PUNCT
ftr-362	3232	1	the	the	DET
ftr-362	3232	2	irs	irs	PROPN
ftr-362	3232	3	and	and	CCONJ
ftr-362	3232	4	treasury	treasury	PROPN
ftr-362	3232	5	have	have	AUX
ftr-362	3232	6	finalized	finalize	VERB
ftr-362	3232	7	amendments	amendment	NOUN
ftr-362	3232	8	to	to	ADP
ftr-362	3232	9	regs	reg	NOUN
ftr-362	3232	10	.	.	PUNCT
ftr-362	3233	1	§	§	PROPN
ftr-362	3233	2	§	§	PROPN
ftr-362	3233	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-362	3233	4	and	and	CCONJ
ftr-362	3233	5	301.6501(e)-1	301.6501(e)-1	NUM
ftr-362	3233	6	,	,	PUNCT
ftr-362	3233	7	replacing	replace	VERB
ftr-362	3233	8	temp	temp	NOUN
ftr-362	3233	9	.	.	PUNCT
ftr-362	3234	1	reg	reg	NOUN
ftr-362	3234	2	.	.	PUNCT
ftr-362	3235	1	§	§	PROPN
ftr-362	3235	2	§	§	PROPN
ftr-362	3235	3	301.6229(c)(2)-1	301.6229(c)(2)-1	NUM
ftr-362	3235	4	t	t	NOUN
ftr-362	3235	5	and	and	CCONJ
ftr-362	3235	6	301.6501(e)-1	301.6501(e)-1	NUM
ftr-362	3235	7	t	t	PROPN
ftr-362	3235	8	,	,	PUNCT
ftr-362	3235	9	t.d	t.d	PROPN
ftr-362	3235	10	.	.	PROPN
ftr-362	3235	11	9466	9466	NUM
ftr-362	3235	12	,	,	PUNCT
ftr-362	3235	13	definition	definition	NOUN
ftr-362	3235	14	of	of	ADP
ftr-362	3235	15	omission	omission	NOUN
ftr-362	3235	16	from	from	ADP
ftr-362	3235	17	gross	gross	ADJ
ftr-362	3235	18	income	income	NOUN
ftr-362	3235	19	,	,	PUNCT
ftr-362	3235	20	74	74	NUM
ftr-362	3235	21	f.r	f.r	NOUN
ftr-362	3235	22	.	.	PROPN
ftr-362	3235	23	49321	49321	NUM
ftr-362	3235	24	(	(	PUNCT
ftr-362	3235	25	9/24/09	9/24/09	NUM
ftr-362	3235	26	)	)	PUNCT
ftr-362	3235	27	.	.	PUNCT
ftr-362	3236	1	the	the	DET
ftr-362	3236	2	final	final	ADJ
ftr-362	3236	3	regulations	regulation	NOUN
ftr-362	3236	4	are	be	AUX
ftr-362	3236	5	identical	identical	ADJ
ftr-362	3236	6	to	to	ADP
ftr-362	3236	7	the	the	DET
ftr-362	3236	8	temporary	temporary	ADJ
ftr-362	3236	9	regulations	regulation	NOUN
ftr-362	3236	10	in	in	ADP
ftr-362	3236	11	providing	provide	VERB
ftr-362	3236	12	that	that	PRON
ftr-362	3236	13	for	for	ADP
ftr-362	3236	14	purposes	purpose	NOUN
ftr-362	3236	15	of	of	ADP
ftr-362	3236	16	determining	determine	VERB
ftr-362	3236	17	whether	whether	SCONJ
ftr-362	3236	18	there	there	PRON
ftr-362	3236	19	is	be	VERB
ftr-362	3236	20	a	a	DET
ftr-362	3236	21	substantial	substantial	ADJ
ftr-362	3236	22	omission	omission	NOUN
ftr-362	3236	23	of	of	ADP
ftr-362	3236	24	gross	gross	ADJ
ftr-362	3236	25	income	income	NOUN
ftr-362	3236	26	,	,	PUNCT
ftr-362	3236	27	gross	gross	ADJ
ftr-362	3236	28	income	income	NOUN
ftr-362	3236	29	as	as	SCONJ
ftr-362	3236	30	it	it	PRON
ftr-362	3236	31	relates	relate	VERB
ftr-362	3236	32	to	to	ADP
ftr-362	3236	33	a	a	DET
ftr-362	3236	34	trade	trade	NOUN
ftr-362	3236	35	or	or	CCONJ
ftr-362	3236	36	business	business	NOUN
ftr-362	3236	37	includes	include	VERB
ftr-362	3236	38	the	the	DET
ftr-362	3236	39	total	total	ADJ
ftr-362	3236	40	amount	amount	NOUN
ftr-362	3236	41	received	receive	VERB
ftr-362	3236	42	from	from	ADP
ftr-362	3236	43	the	the	DET
ftr-362	3236	44	sale	sale	NOUN
ftr-362	3236	45	of	of	ADP
ftr-362	3236	46	goods	good	NOUN
ftr-362	3236	47	or	or	CCONJ
ftr-362	3236	48	services	service	NOUN
ftr-362	3236	49	,	,	PUNCT
ftr-362	3236	50	without	without	ADP
ftr-362	3236	51	reduction	reduction	NOUN
ftr-362	3236	52	for	for	ADP
ftr-362	3236	53	the	the	DET
ftr-362	3236	54	cost	cost	NOUN
ftr-362	3236	55	of	of	ADP
ftr-362	3236	56	goods	good	NOUN
ftr-362	3236	57	sold	sell	VERB
ftr-362	3236	58	,	,	PUNCT
ftr-362	3236	59	gross	gross	ADJ
ftr-362	3236	60	income	income	NOUN
ftr-362	3236	61	otherwise	otherwise	ADV
ftr-362	3236	62	has	have	VERB
ftr-362	3236	63	the	the	DET
ftr-362	3236	64	same	same	ADJ
ftr-362	3236	65	meaning	meaning	NOUN
ftr-362	3236	66	as	as	ADP
ftr-362	3236	67	under	under	ADP
ftr-362	3236	68	§	§	PROPN
ftr-362	3236	69	61(a	61(a	NUM
ftr-362	3236	70	)	)	PUNCT
ftr-362	3236	71	.	.	PUNCT
ftr-362	3237	1	•	•	NOUN
ftr-362	3237	2	the	the	DET
ftr-362	3237	3	irs	irs	PROPN
ftr-362	3237	4	and	and	CCONJ
ftr-362	3237	5	treasury	treasury	PROPN
ftr-362	3237	6	declared	declare	VERB
ftr-362	3237	7	in	in	ADP
ftr-362	3237	8	the	the	DET
ftr-362	3237	9	preamble	preamble	NOUN
ftr-362	3237	10	that	that	SCONJ
ftr-362	3237	11	they	they	PRON
ftr-362	3237	12	believed	believe	VERB
ftr-362	3237	13	that	that	SCONJ
ftr-362	3237	14	the	the	DET
ftr-362	3237	15	tax	tax	NOUN
ftr-362	3237	16	court	court	NOUN
ftr-362	3237	17	’s	’s	PART
ftr-362	3237	18	decision	decision	NOUN
ftr-362	3237	19	in	in	ADP
ftr-362	3237	20	intermountain	intermountain	PROPN
ftr-362	3237	21	insurance	insurance	NOUN
ftr-362	3237	22	service	service	NOUN
ftr-362	3237	23	of	of	ADP
ftr-362	3237	24	vail	vail	PROPN
ftr-362	3237	25	v.	v.	PROPN
ftr-362	3237	26	commissioner	commissioner	PROPN
ftr-362	3237	27	,	,	PUNCT
ftr-362	3237	28	134	134	NUM
ftr-362	3237	29	t.c	t.c	NOUN
ftr-362	3237	30	.	.	PUNCT
ftr-362	3238	1	no	no	INTJ
ftr-362	3238	2	.	.	NOUN
ftr-362	3239	1	11	11	NUM
ftr-362	3239	2	(	(	PUNCT
ftr-362	3239	3	5/6/10	5/6/10	NUM
ftr-362	3239	4	)	)	PUNCT
ftr-362	3239	5	,	,	PUNCT
ftr-362	3239	6	invalidating	invalidate	VERB
ftr-362	3239	7	the	the	DET
ftr-362	3239	8	temporary	temporary	ADJ
ftr-362	3239	9	regulations	regulation	NOUN
ftr-362	3239	10	,	,	PUNCT
ftr-362	3239	11	was	be	AUX
ftr-362	3239	12	erroneous	erroneous	ADJ
ftr-362	3239	13	:	:	PUNCT
ftr-362	3239	14	the	the	DET
ftr-362	3239	15	treasury	treasury	PROPN
ftr-362	3239	16	department	department	PROPN
ftr-362	3239	17	and	and	CCONJ
ftr-362	3239	18	the	the	DET
ftr-362	3239	19	internal	internal	ADJ
ftr-362	3239	20	revenue	revenue	NOUN
ftr-362	3239	21	service	service	NOUN
ftr-362	3239	22	disagree	disagree	VERB
ftr-362	3239	23	with	with	ADP
ftr-362	3239	24	intermountain	intermountain	NOUN
ftr-362	3239	25	.	.	PUNCT
ftr-362	3240	1	the	the	DET
ftr-362	3240	2	supreme	supreme	PROPN
ftr-362	3240	3	court	court	PROPN
ftr-362	3240	4	stated	state	VERB
ftr-362	3240	5	in	in	ADP
ftr-362	3240	6	colony	colony	NOUN
ftr-362	3240	7	that	that	SCONJ
ftr-362	3240	8	the	the	DET
ftr-362	3240	9	statutory	statutory	ADJ
ftr-362	3240	10	phrase	phrase	NOUN
ftr-362	3240	11	‘	'	PUNCT
ftr-362	3240	12	‘	'	PUNCT
ftr-362	3240	13	omits	omit	VERB
ftr-362	3240	14	from	from	ADP
ftr-362	3240	15	gross	gross	ADJ
ftr-362	3240	16	income	income	NOUN
ftr-362	3240	17	’’	’'	PUNCT
ftr-362	3240	18	is	be	AUX
ftr-362	3240	19	ambiguous	ambiguous	ADJ
ftr-362	3240	20	,	,	PUNCT
ftr-362	3240	21	meaning	mean	VERB
ftr-362	3240	22	that	that	SCONJ
ftr-362	3240	23	it	it	PRON
ftr-362	3240	24	is	be	AUX
ftr-362	3240	25	susceptible	susceptible	ADJ
ftr-362	3240	26	to	to	ADP
ftr-362	3240	27	more	more	ADJ
ftr-362	3240	28	than	than	ADP
ftr-362	3240	29	one	one	NUM
ftr-362	3240	30	reasonable	reasonable	ADJ
ftr-362	3240	31	interpretation	interpretation	NOUN
ftr-362	3240	32	.	.	PUNCT
ftr-362	3241	1	the	the	DET
ftr-362	3241	2	interpretation	interpretation	NOUN
ftr-362	3241	3	adopted	adopt	VERB
ftr-362	3241	4	by	by	ADP
ftr-362	3241	5	the	the	DET
ftr-362	3241	6	supreme	supreme	PROPN
ftr-362	3241	7	court	court	PROPN
ftr-362	3241	8	in	in	ADP
ftr-362	3241	9	colony	colony	NOUN
ftr-362	3241	10	represented	represent	VERB
ftr-362	3241	11	that	that	SCONJ
ftr-362	3241	12	court	court	NOUN
ftr-362	3241	13	’s	’s	PART
ftr-362	3241	14	interpretation	interpretation	NOUN
ftr-362	3241	15	of	of	ADP
ftr-362	3241	16	the	the	DET
ftr-362	3241	17	phrase	phrase	NOUN
ftr-362	3241	18	but	but	CCONJ
ftr-362	3241	19	not	not	PART
ftr-362	3241	20	the	the	DET
ftr-362	3241	21	only	only	ADJ
ftr-362	3241	22	permissible	permissible	ADJ
ftr-362	3241	23	interpretation	interpretation	NOUN
ftr-362	3241	24	of	of	ADP
ftr-362	3241	25	it	it	PRON
ftr-362	3241	26	.	.	PUNCT
ftr-362	3242	1	under	under	ADP
ftr-362	3242	2	the	the	DET
ftr-362	3242	3	authority	authority	NOUN
ftr-362	3242	4	of	of	ADP
ftr-362	3242	5	nat’l	nat’l	NOUN
ftr-362	3242	6	cable	cable	NOUN
ftr-362	3242	7	&	&	CCONJ
ftr-362	3242	8	telecomms	telecomms	PROPN
ftr-362	3242	9	.	.	PUNCT
ftr-362	3243	1	ass’n	ass’n	PROPN
ftr-362	3243	2	v.	v.	CCONJ
ftr-362	3243	3	brand	brand	NOUN
ftr-362	3243	4	x	x	PUNCT
ftr-362	3243	5	internet	internet	NOUN
ftr-362	3243	6	servs	servs	NOUN
ftr-362	3243	7	.	.	PUNCT
ftr-362	3244	1	,	,	PUNCT
ftr-362	3244	2	545	545	NUM
ftr-362	3244	3	u.s	u.s	PROPN
ftr-362	3244	4	.	.	PROPN
ftr-362	3244	5	967	967	NUM
ftr-362	3244	6	,	,	PUNCT
ftr-362	3244	7	982–83	982–83	NUM
ftr-362	3244	8	(	(	PUNCT
ftr-362	3244	9	2005	2005	NUM
ftr-362	3244	10	)	)	PUNCT
ftr-362	3244	11	,	,	PUNCT
ftr-362	3244	12	the	the	DET
ftr-362	3244	13	treasury	treasury	PROPN
ftr-362	3244	14	department	department	PROPN
ftr-362	3244	15	and	and	CCONJ
ftr-362	3244	16	the	the	DET
ftr-362	3244	17	internal	internal	ADJ
ftr-362	3244	18	revenue	revenue	NOUN
ftr-362	3244	19	service	service	NOUN
ftr-362	3244	20	are	be	AUX
ftr-362	3244	21	permitted	permit	VERB
ftr-362	3244	22	to	to	PART
ftr-362	3244	23	adopt	adopt	VERB
ftr-362	3244	24	another	another	DET
ftr-362	3244	25	reasonable	reasonable	ADJ
ftr-362	3244	26	interpretation	interpretation	NOUN
ftr-362	3244	27	of	of	ADP
ftr-362	3244	28	‘	'	PUNCT
ftr-362	3244	29	‘	'	PUNCT
ftr-362	3244	30	omits	omit	VERB
ftr-362	3244	31	from	from	ADP
ftr-362	3244	32	gross	gross	ADJ
ftr-362	3244	33	income	income	NOUN
ftr-362	3244	34	,	,	PUNCT
ftr-362	3244	35	’’	’'	PUNCT
ftr-362	3244	36	particularly	particularly	ADV
ftr-362	3244	37	as	as	SCONJ
ftr-362	3244	38	it	it	PRON
ftr-362	3244	39	is	be	AUX
ftr-362	3244	40	used	use	VERB
ftr-362	3244	41	in	in	ADP
ftr-362	3244	42	a	a	DET
ftr-362	3244	43	new	new	ADJ
ftr-362	3244	44	statutory	statutory	ADJ
ftr-362	3244	45	setting	setting	NOUN
ftr-362	3244	46	.	.	PUNCT
ftr-362	3245	1	724	724	NUM
ftr-362	3245	2	florida	florida	PROPN
ftr-362	3245	3	tax	tax	NOUN
ftr-362	3245	4	review	review	NOUN
ftr-362	3245	5	[	[	X
ftr-362	3245	6	vol	vol	NOUN
ftr-362	3245	7	.	.	PUNCT
ftr-362	3245	8	10:9	10:9	NUM
ftr-362	3245	9	•	•	NOUN
ftr-362	3245	10	according	accord	VERB
ftr-362	3245	11	to	to	ADP
ftr-362	3245	12	the	the	DET
ftr-362	3245	13	preamble	preamble	NOUN
ftr-362	3245	14	,	,	PUNCT
ftr-362	3245	15	the	the	DET
ftr-362	3245	16	final	final	ADJ
ftr-362	3245	17	regulations	regulation	NOUN
ftr-362	3245	18	have	have	AUX
ftr-362	3245	19	been	be	AUX
ftr-362	3245	20	clarified	clarify	VERB
ftr-362	3245	21	to	to	PART
ftr-362	3245	22	emphasize	emphasize	VERB
ftr-362	3245	23	that	that	SCONJ
ftr-362	3245	24	they	they	PRON
ftr-362	3245	25	only	only	ADV
ftr-362	3245	26	apply	apply	VERB
ftr-362	3245	27	to	to	PART
ftr-362	3245	28	open	open	VERB
ftr-362	3245	29	tax	tax	NOUN
ftr-362	3245	30	years	year	NOUN
ftr-362	3245	31	,	,	PUNCT
ftr-362	3245	32	and	and	CCONJ
ftr-362	3245	33	do	do	AUX
ftr-362	3245	34	not	not	PART
ftr-362	3245	35	reopen	reopen	VERB
ftr-362	3245	36	closed	closed	ADJ
ftr-362	3245	37	tax	tax	NOUN
ftr-362	3245	38	years	year	NOUN
ftr-362	3245	39	.	.	PUNCT
ftr-362	3246	1	however	however	ADV
ftr-362	3246	2	,	,	PUNCT
ftr-362	3246	3	the	the	DET
ftr-362	3246	4	preamble	preamble	ADJ
ftr-362	3246	5	states	state	NOUN
ftr-362	3246	6	:	:	PUNCT
ftr-362	3246	7	the	the	DET
ftr-362	3246	8	tax	tax	NOUN
ftr-362	3246	9	court	court	NOUN
ftr-362	3246	10	’s	’s	PART
ftr-362	3246	11	majority	majority	NOUN
ftr-362	3246	12	in	in	ADP
ftr-362	3246	13	intermountain	intermountain	PROPN
ftr-362	3246	14	erroneously	erroneously	ADV
ftr-362	3246	15	interpreted	interpret	VERB
ftr-362	3246	16	the	the	DET
ftr-362	3246	17	applicability	applicability	NOUN
ftr-362	3246	18	provisions	provision	NOUN
ftr-362	3246	19	of	of	ADP
ftr-362	3246	20	the	the	DET
ftr-362	3246	21	temporary	temporary	ADJ
ftr-362	3246	22	and	and	CCONJ
ftr-362	3246	23	proposed	propose	VERB
ftr-362	3246	24	regulations	regulation	NOUN
ftr-362	3246	25	,	,	PUNCT
ftr-362	3246	26	which	which	PRON
ftr-362	3246	27	provided	provide	VERB
ftr-362	3246	28	that	that	SCONJ
ftr-362	3246	29	the	the	DET
ftr-362	3246	30	regulations	regulation	NOUN
ftr-362	3246	31	applied	apply	VERB
ftr-362	3246	32	to	to	ADP
ftr-362	3246	33	taxable	taxable	ADJ
ftr-362	3246	34	years	year	NOUN
ftr-362	3246	35	with	with	ADP
ftr-362	3246	36	respect	respect	NOUN
ftr-362	3246	37	to	to	ADP
ftr-362	3246	38	which	which	PRON
ftr-362	3246	39	‘	'	PUNCT
ftr-362	3246	40	the	the	DET
ftr-362	3246	41	applicable	applicable	ADJ
ftr-362	3246	42	period	period	NOUN
ftr-362	3246	43	for	for	ADP
ftr-362	3246	44	assessing	assess	VERB
ftr-362	3246	45	tax	tax	NOUN
ftr-362	3246	46	did	do	AUX
ftr-362	3246	47	not	not	PART
ftr-362	3246	48	expire	expire	VERB
ftr-362	3246	49	before	before	ADP
ftr-362	3246	50	september	september	PROPN
ftr-362	3246	51	24	24	NUM
ftr-362	3246	52	,	,	PUNCT
ftr-362	3246	53	2009	2009	NUM
ftr-362	3246	54	.	.	PUNCT
ftr-362	3246	55	”	"	PUNCT
ftr-362	3247	1	the	the	DET
ftr-362	3247	2	internal	internal	ADJ
ftr-362	3247	3	revenue	revenue	NOUN
ftr-362	3247	4	service	service	NOUN
ftr-362	3247	5	will	will	AUX
ftr-362	3247	6	continue	continue	VERB
ftr-362	3247	7	to	to	PART
ftr-362	3247	8	adhere	adhere	VERB
ftr-362	3247	9	to	to	ADP
ftr-362	3247	10	the	the	DET
ftr-362	3247	11	position	position	NOUN
ftr-362	3247	12	that	that	SCONJ
ftr-362	3247	13	“	"	PUNCT
ftr-362	3247	14	the	the	DET
ftr-362	3247	15	applicable	applicable	ADJ
ftr-362	3247	16	period	period	NOUN
ftr-362	3247	17	”	"	PUNCT
ftr-362	3247	18	of	of	ADP
ftr-362	3247	19	limitations	limitation	NOUN
ftr-362	3247	20	is	be	AUX
ftr-362	3247	21	not	not	PART
ftr-362	3247	22	the	the	DET
ftr-362	3247	23	“	"	PUNCT
ftr-362	3247	24	‘	'	PUNCT
ftr-362	3247	25	general	general	ADJ
ftr-362	3247	26	”	"	PUNCT
ftr-362	3247	27	’	'	PUNCT
ftr-362	3247	28	three	three	NUM
ftr-362	3247	29	-	-	PUNCT
ftr-362	3247	30	year	year	NOUN
ftr-362	3247	31	limitations	limitation	NOUN
ftr-362	3247	32	period	period	NOUN
ftr-362	3247	33	.	.	PUNCT
ftr-362	3248	1	...	...	PUNCT
ftr-362	3249	1	consistent	consistent	ADJ
ftr-362	3249	2	with	with	ADP
ftr-362	3249	3	that	that	DET
ftr-362	3249	4	position	position	NOUN
ftr-362	3249	5	,	,	PUNCT
ftr-362	3249	6	the	the	DET
ftr-362	3249	7	final	final	ADJ
ftr-362	3249	8	regulations	regulation	NOUN
ftr-362	3249	9	apply	apply	VERB
ftr-362	3249	10	to	to	ADP
ftr-362	3249	11	taxable	taxable	ADJ
ftr-362	3249	12	years	year	NOUN
ftr-362	3249	13	with	with	ADP
ftr-362	3249	14	respect	respect	NOUN
ftr-362	3249	15	to	to	ADP
ftr-362	3249	16	which	which	PRON
ftr-362	3249	17	the	the	DET
ftr-362	3249	18	six	six	NUM
ftr-362	3249	19	-	-	PUNCT
ftr-362	3249	20	year	year	NOUN
ftr-362	3249	21	period	period	NOUN
ftr-362	3249	22	for	for	ADP
ftr-362	3249	23	assessing	assess	VERB
ftr-362	3249	24	tax	tax	NOUN
ftr-362	3249	25	under	under	ADP
ftr-362	3249	26	section	section	NOUN
ftr-362	3249	27	6229(c)(2	6229(c)(2	NUM
ftr-362	3249	28	)	)	PUNCT
ftr-362	3249	29	or	or	CCONJ
ftr-362	3249	30	6501(e)(1	6501(e)(1	NUM
ftr-362	3249	31	)	)	PUNCT
ftr-362	3249	32	was	be	AUX
ftr-362	3249	33	open	open	ADJ
ftr-362	3249	34	on	on	ADP
ftr-362	3249	35	or	or	CCONJ
ftr-362	3249	36	after	after	ADP
ftr-362	3249	37	september	september	PROPN
ftr-362	3249	38	24	24	NUM
ftr-362	3249	39	,	,	PUNCT
ftr-362	3249	40	2009	2009	NUM
ftr-362	3249	41	.	.	PUNCT
ftr-362	3250	1	the	the	DET
ftr-362	3250	2	supreme	supreme	PROPN
ftr-362	3250	3	court	court	PROPN
ftr-362	3250	4	’s	’s	PART
ftr-362	3250	5	decision	decision	NOUN
ftr-362	3250	6	in	in	ADP
ftr-362	3250	7	mayo	mayo	NOUN
ftr-362	3250	8	foundation	foundation	PROPN
ftr-362	3250	9	for	for	ADP
ftr-362	3250	10	medical	medical	ADJ
ftr-362	3250	11	education	education	NOUN
ftr-362	3250	12	and	and	CCONJ
ftr-362	3250	13	research	research	NOUN
ftr-362	3250	14	v.	v.	PROPN
ftr-362	3250	15	united	united	PROPN
ftr-362	3250	16	states	states	PROPN
ftr-362	3250	17	,	,	PUNCT
ftr-362	3250	18	131	131	NUM
ftr-362	3250	19	s.	s.	PROPN
ftr-362	3250	20	ct	ct	PROPN
ftr-362	3250	21	.	.	PROPN
ftr-362	3250	22	704	704	NUM
ftr-362	3250	23	(	(	PUNCT
ftr-362	3250	24	1/11/11	1/11/11	NUM
ftr-362	3250	25	)	)	PUNCT
ftr-362	3250	26	,	,	PUNCT
ftr-362	3250	27	see	see	VERB
ftr-362	3250	28	part	part	NOUN
ftr-362	3250	29	xi.a.1.h	xi.a.1.h	NOUN
ftr-362	3250	30	.	.	PROPN
ftr-362	3250	31	of	of	ADP
ftr-362	3250	32	this	this	DET
ftr-362	3250	33	outline	outline	NOUN
ftr-362	3250	34	,	,	PUNCT
ftr-362	3250	35	holding	hold	VERB
ftr-362	3250	36	that	that	SCONJ
ftr-362	3250	37	treasury	treasury	PROPN
ftr-362	3250	38	regulations	regulation	NOUN
ftr-362	3250	39	are	be	AUX
ftr-362	3250	40	entitled	entitle	VERB
ftr-362	3250	41	to	to	PART
ftr-362	3250	42	deference	deference	VERB
ftr-362	3250	43	under	under	ADP
ftr-362	3250	44	chevron	chevron	NOUN
ftr-362	3250	45	,	,	PUNCT
ftr-362	3250	46	u.s.a	u.s.a	PROPN
ftr-362	3250	47	.	.	PROPN
ftr-362	3250	48	,	,	PUNCT
ftr-362	3250	49	inc	inc	PROPN
ftr-362	3250	50	.	.	PROPN
ftr-362	3250	51	v.	v.	ADP
ftr-362	3250	52	natural	natural	ADJ
ftr-362	3250	53	res	re	NOUN
ftr-362	3250	54	.	.	PUNCT
ftr-362	3251	1	def	def	PROPN
ftr-362	3251	2	.	.	PROPN
ftr-362	3251	3	council	council	PROPN
ftr-362	3251	4	,	,	PUNCT
ftr-362	3251	5	inc	inc	PROPN
ftr-362	3251	6	.	.	PROPN
ftr-362	3251	7	,	,	PUNCT
ftr-362	3251	8	467	467	NUM
ftr-362	3251	9	u.s	u.s	PROPN
ftr-362	3251	10	.	.	PROPN
ftr-362	3251	11	837	837	NUM
ftr-362	3251	12	(	(	PUNCT
ftr-362	3251	13	1984	1984	NUM
ftr-362	3251	14	)	)	PUNCT
ftr-362	3251	15	,	,	PUNCT
ftr-362	3251	16	could	could	AUX
ftr-362	3251	17	affect	affect	VERB
ftr-362	3251	18	whether	whether	SCONJ
ftr-362	3251	19	the	the	DET
ftr-362	3251	20	irs	irs	PROPN
ftr-362	3251	21	will	will	AUX
ftr-362	3251	22	win	win	VERB
ftr-362	3251	23	this	this	DET
ftr-362	3251	24	shoot	shoot	NOUN
ftr-362	3251	25	-	-	PUNCT
ftr-362	3251	26	out	out	NOUN
ftr-362	3251	27	.	.	PUNCT
ftr-362	3252	1	o.	o.	NOUN
ftr-362	3252	2	and	and	CCONJ
ftr-362	3252	3	government	government	NOUN
ftr-362	3252	4	wins	win	VERB
ftr-362	3252	5	a	a	DET
ftr-362	3252	6	big	big	ADJ
ftr-362	3252	7	shoot	shoot	NOUN
ftr-362	3252	8	-	-	PUNCT
ftr-362	3252	9	out	out	NOUN
ftr-362	3252	10	in	in	ADP
ftr-362	3252	11	the	the	DET
ftr-362	3252	12	seventh	seventh	ADJ
ftr-362	3252	13	circuit	circuit	NOUN
ftr-362	3252	14	,	,	PUNCT
ftr-362	3252	15	without	without	ADP
ftr-362	3252	16	any	any	DET
ftr-362	3252	17	help	help	NOUN
ftr-362	3252	18	from	from	ADP
ftr-362	3252	19	the	the	DET
ftr-362	3252	20	temporary	temporary	ADJ
ftr-362	3252	21	regulations	regulation	NOUN
ftr-362	3252	22	.	.	PUNCT
ftr-362	3253	1	beard	beard	PROPN
ftr-362	3253	2	v.	v.	PROPN
ftr-362	3253	3	commissioner	commissioner	PROPN
ftr-362	3253	4	,	,	PUNCT
ftr-362	3253	5	107	107	NUM
ftr-362	3253	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3253	7	2011	2011	NUM
ftr-362	3253	8	-	-	SYM
ftr-362	3253	9	552	552	NUM
ftr-362	3253	10	(	(	PUNCT
ftr-362	3253	11	7th	7th	ADJ
ftr-362	3253	12	cir	cir	NOUN
ftr-362	3253	13	.	.	PUNCT
ftr-362	3254	1	1/26/11	1/26/11	NUM
ftr-362	3254	2	)	)	PUNCT
ftr-362	3255	1	,	,	PUNCT
ftr-362	3255	2	rev’g	rev’g	PROPN
ftr-362	3255	3	t.c	t.c	PROPN
ftr-362	3255	4	.	.	PROPN
ftr-362	3255	5	memo	memo	NOUN
ftr-362	3255	6	2009	2009	NUM
ftr-362	3255	7	-	-	SYM
ftr-362	3255	8	184	184	NUM
ftr-362	3255	9	(	(	PUNCT
ftr-362	3255	10	8/11/09	8/11/09	NUM
ftr-362	3255	11	)	)	PUNCT
ftr-362	3255	12	.	.	PUNCT
ftr-362	3256	1	the	the	DET
ftr-362	3256	2	seventh	seventh	ADJ
ftr-362	3256	3	circuit	circuit	NOUN
ftr-362	3256	4	,	,	PUNCT
ftr-362	3256	5	in	in	ADP
ftr-362	3256	6	an	an	DET
ftr-362	3256	7	opinion	opinion	NOUN
ftr-362	3256	8	by	by	ADP
ftr-362	3256	9	judge	judge	PROPN
ftr-362	3256	10	evans	evans	PROPN
ftr-362	3256	11	,	,	PUNCT
ftr-362	3256	12	reversed	reverse	VERB
ftr-362	3256	13	the	the	DET
ftr-362	3256	14	tax	tax	NOUN
ftr-362	3256	15	court	court	NOUN
ftr-362	3256	16	’s	’s	PART
ftr-362	3256	17	decision	decision	NOUN
ftr-362	3256	18	and	and	CCONJ
ftr-362	3256	19	held	hold	VERB
ftr-362	3256	20	that	that	SCONJ
ftr-362	3256	21	an	an	DET
ftr-362	3256	22	overstatement	overstatement	NOUN
ftr-362	3256	23	of	of	ADP
ftr-362	3256	24	basis	basis	NOUN
ftr-362	3256	25	results	result	NOUN
ftr-362	3256	26	in	in	ADP
ftr-362	3256	27	an	an	DET
ftr-362	3256	28	omission	omission	NOUN
ftr-362	3256	29	of	of	ADP
ftr-362	3256	30	gross	gross	ADJ
ftr-362	3256	31	income	income	NOUN
ftr-362	3256	32	that	that	PRON
ftr-362	3256	33	triggers	trigger	VERB
ftr-362	3256	34	the	the	DET
ftr-362	3256	35	six	six	NUM
ftr-362	3256	36	year	year	NOUN
ftr-362	3256	37	statute	statute	NOUN
ftr-362	3256	38	of	of	ADP
ftr-362	3256	39	limitations	limitation	NOUN
ftr-362	3256	40	under	under	ADP
ftr-362	3256	41	§	§	PROPN
ftr-362	3256	42	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-362	3256	43	)	)	PUNCT
ftr-362	3256	44	.	.	PUNCT
ftr-362	3257	1	in	in	ADP
ftr-362	3257	2	a	a	DET
ftr-362	3257	3	very	very	ADV
ftr-362	3257	4	carefully	carefully	ADV
ftr-362	3257	5	reasoned	reason	VERB
ftr-362	3257	6	opinion	opinion	NOUN
ftr-362	3257	7	,	,	PUNCT
ftr-362	3257	8	the	the	DET
ftr-362	3257	9	court	court	NOUN
ftr-362	3257	10	concluded	conclude	VERB
ftr-362	3257	11	that	that	SCONJ
ftr-362	3257	12	the	the	DET
ftr-362	3257	13	supreme	supreme	PROPN
ftr-362	3257	14	court	court	PROPN
ftr-362	3257	15	’s	’s	PART
ftr-362	3257	16	decision	decision	NOUN
ftr-362	3257	17	in	in	ADP
ftr-362	3257	18	colony	colony	NOUN
ftr-362	3257	19	,	,	PUNCT
ftr-362	3257	20	inc	inc	PROPN
ftr-362	3257	21	.	.	PROPN
ftr-362	3258	1	v.	v.	PROPN
ftr-362	3258	2	commissioner	commissioner	PROPN
ftr-362	3258	3	,	,	PUNCT
ftr-362	3258	4	357	357	NUM
ftr-362	3258	5	u.s	u.s	PROPN
ftr-362	3258	6	.	.	PROPN
ftr-362	3258	7	28	28	NUM
ftr-362	3258	8	(	(	PUNCT
ftr-362	3258	9	1958	1958	NUM
ftr-362	3258	10	)	)	PUNCT
ftr-362	3258	11	,	,	PUNCT
ftr-362	3258	12	was	be	AUX
ftr-362	3258	13	not	not	PART
ftr-362	3258	14	controlling	control	VERB
ftr-362	3258	15	.	.	PUNCT
ftr-362	3259	1	the	the	DET
ftr-362	3259	2	seventh	seventh	ADJ
ftr-362	3259	3	circuit	circuit	NOUN
ftr-362	3259	4	reasoned	reason	VERB
ftr-362	3259	5	that	that	SCONJ
ftr-362	3259	6	colony	colony	NOUN
ftr-362	3259	7	was	be	AUX
ftr-362	3259	8	both	both	PRON
ftr-362	3259	9	factually	factually	ADV
ftr-362	3259	10	different	different	ADJ
ftr-362	3259	11	—	—	PUNCT
ftr-362	3259	12	colony	colony	NOUN
ftr-362	3259	13	involved	involve	VERB
ftr-362	3259	14	an	an	DET
ftr-362	3259	15	overstatement	overstatement	NOUN
ftr-362	3259	16	of	of	ADP
ftr-362	3259	17	the	the	DET
ftr-362	3259	18	basis	basis	NOUN
ftr-362	3259	19	of	of	ADP
ftr-362	3259	20	lots	lot	NOUN
ftr-362	3259	21	held	hold	VERB
ftr-362	3259	22	by	by	ADP
ftr-362	3259	23	a	a	DET
ftr-362	3259	24	real	real	ADJ
ftr-362	3259	25	estate	estate	NOUN
ftr-362	3259	26	developer	developer	NOUN
ftr-362	3259	27	for	for	ADP
ftr-362	3259	28	sale	sale	NOUN
ftr-362	3259	29	to	to	ADP
ftr-362	3259	30	customers	customer	NOUN
ftr-362	3259	31	in	in	ADP
ftr-362	3259	32	the	the	DET
ftr-362	3259	33	ordinary	ordinary	ADJ
ftr-362	3259	34	course	course	NOUN
ftr-362	3259	35	of	of	ADP
ftr-362	3259	36	business	business	NOUN
ftr-362	3259	37	,	,	PUNCT
ftr-362	3259	38	while	while	SCONJ
ftr-362	3259	39	the	the	DET
ftr-362	3259	40	instant	instant	ADJ
ftr-362	3259	41	case	case	NOUN
ftr-362	3259	42	involved	involve	VERB
ftr-362	3259	43	an	an	DET
ftr-362	3259	44	overstatement	overstatement	NOUN
ftr-362	3259	45	of	of	ADP
ftr-362	3259	46	basis	basis	NOUN
ftr-362	3259	47	in	in	ADP
ftr-362	3259	48	a	a	DET
ftr-362	3259	49	partnership	partnership	NOUN
ftr-362	3259	50	interest	interest	NOUN
ftr-362	3259	51	in	in	ADP
ftr-362	3259	52	a	a	DET
ftr-362	3259	53	son	son	NOUN
ftr-362	3259	54	-	-	PUNCT
ftr-362	3259	55	of	of	ADP
ftr-362	3259	56	-	-	PUNCT
ftr-362	3259	57	boss	boss	NOUN
ftr-362	3259	58	tax	tax	NOUN
ftr-362	3259	59	shelter	shelter	NOUN
ftr-362	3259	60	transaction	transaction	NOUN
ftr-362	3259	61	—	—	PUNCT
ftr-362	3259	62	and	and	CCONJ
ftr-362	3259	63	legally	legally	ADV
ftr-362	3259	64	different	different	ADJ
ftr-362	3259	65	because	because	SCONJ
ftr-362	3259	66	of	of	ADP
ftr-362	3259	67	changes	change	NOUN
ftr-362	3259	68	between	between	ADP
ftr-362	3259	69	1939	1939	NUM
ftr-362	3259	70	code	code	NOUN
ftr-362	3259	71	§	§	PROPN
ftr-362	3259	72	275(c	275(c	PROPN
ftr-362	3259	73	)	)	PUNCT
ftr-362	3259	74	,	,	PUNCT
ftr-362	3259	75	which	which	PRON
ftr-362	3259	76	was	be	AUX
ftr-362	3259	77	interpreted	interpret	VERB
ftr-362	3259	78	in	in	ADP
ftr-362	3259	79	colony	colony	NOUN
ftr-362	3259	80	and	and	CCONJ
ftr-362	3259	81	1954	1954	NUM
ftr-362	3259	82	code	code	NOUN
ftr-362	3259	83	§	§	PROPN
ftr-362	3259	84	6501(e	6501(e	ADP
ftr-362	3259	85	)	)	PUNCT
ftr-362	3259	86	.	.	PUNCT
ftr-362	3260	1	the	the	DET
ftr-362	3260	2	court	court	NOUN
ftr-362	3260	3	held	hold	VERB
ftr-362	3260	4	that	that	SCONJ
ftr-362	3260	5	“	"	PUNCT
ftr-362	3260	6	colony	colony	NOUN
ftr-362	3260	7	’s	’s	PART
ftr-362	3260	8	holding	holding	NOUN
ftr-362	3260	9	is	be	AUX
ftr-362	3260	10	inherently	inherently	ADV
ftr-362	3260	11	qualified	qualify	VERB
ftr-362	3260	12	by	by	ADP
ftr-362	3260	13	the	the	DET
ftr-362	3260	14	facts	fact	NOUN
ftr-362	3260	15	of	of	ADP
ftr-362	3260	16	the	the	DET
ftr-362	3260	17	case	case	NOUN
ftr-362	3260	18	before	before	ADP
ftr-362	3260	19	the	the	DET
ftr-362	3260	20	court	court	NOUN
ftr-362	3260	21	,	,	PUNCT
ftr-362	3260	22	facts	fact	NOUN
ftr-362	3260	23	which	which	PRON
ftr-362	3260	24	differ	differ	VERB
ftr-362	3260	25	from	from	ADP
ftr-362	3260	26	our	our	PRON
ftr-362	3260	27	case	case	NOUN
ftr-362	3260	28	,	,	PUNCT
ftr-362	3260	29	where	where	SCONJ
ftr-362	3260	30	the	the	DET
ftr-362	3260	31	beards	beard	NOUN
ftr-362	3260	32	’	'	PUNCT
ftr-362	3260	33	omission	omission	NOUN
ftr-362	3260	34	was	be	AUX
ftr-362	3260	35	not	not	PART
ftr-362	3260	36	in	in	ADP
ftr-362	3260	37	the	the	DET
ftr-362	3260	38	course	course	NOUN
ftr-362	3260	39	of	of	ADP
ftr-362	3260	40	trade	trade	NOUN
ftr-362	3260	41	or	or	CCONJ
ftr-362	3260	42	business	business	NOUN
ftr-362	3260	43	.	.	PUNCT
ftr-362	3260	44	”	"	PUNCT
ftr-362	3261	1	applying	apply	VERB
ftr-362	3261	2	principles	principle	NOUN
ftr-362	3261	3	of	of	ADP
ftr-362	3261	4	statutory	statutory	ADJ
ftr-362	3261	5	interpretation	interpretation	NOUN
ftr-362	3261	6	,	,	PUNCT
ftr-362	3261	7	the	the	DET
ftr-362	3261	8	court	court	NOUN
ftr-362	3261	9	focused	focus	VERB
ftr-362	3261	10	on	on	ADP
ftr-362	3261	11	the	the	DET
ftr-362	3261	12	impact	impact	NOUN
ftr-362	3261	13	of	of	ADP
ftr-362	3261	14	the	the	DET
ftr-362	3261	15	addition	addition	NOUN
ftr-362	3261	16	of	of	ADP
ftr-362	3261	17	§	§	PROPN
ftr-362	3261	18	6501(e)(1)(b)(ii	6501(e)(1)(b)(ii	NUM
ftr-362	3261	19	)	)	PUNCT
ftr-362	3261	20	in	in	ADP
ftr-362	3261	21	the	the	DET
ftr-362	3261	22	1954	1954	NUM
ftr-362	3261	23	code	code	NOUN
ftr-362	3261	24	,	,	PUNCT
ftr-362	3261	25	which	which	PRON
ftr-362	3261	26	provides	provide	VERB
ftr-362	3261	27	that	that	SCONJ
ftr-362	3261	28	“	"	PUNCT
ftr-362	3261	29	in	in	ADP
ftr-362	3261	30	determining	determine	VERB
ftr-362	3261	31	the	the	DET
ftr-362	3261	32	amount	amount	NOUN
ftr-362	3261	33	omitted	omit	VERB
ftr-362	3261	34	from	from	ADP
ftr-362	3261	35	gross	gross	ADJ
ftr-362	3261	36	income	income	NOUN
ftr-362	3261	37	,	,	PUNCT
ftr-362	3261	38	there	there	PRON
ftr-362	3261	39	shall	shall	AUX
ftr-362	3261	40	not	not	PART
ftr-362	3261	41	be	be	AUX
ftr-362	3261	42	taken	take	VERB
ftr-362	3261	43	into	into	ADP
ftr-362	3261	44	account	account	NOUN
ftr-362	3261	45	any	any	DET
ftr-362	3261	46	amount	amount	NOUN
ftr-362	3261	47	which	which	PRON
ftr-362	3261	48	is	be	AUX
ftr-362	3261	49	omitted	omit	VERB
ftr-362	3261	50	from	from	ADP
ftr-362	3261	51	gross	gross	ADJ
ftr-362	3261	52	income	income	NOUN
ftr-362	3261	53	stated	state	VERB
ftr-362	3261	54	in	in	ADP
ftr-362	3261	55	the	the	DET
ftr-362	3261	56	return	return	NOUN
ftr-362	3261	57	if	if	SCONJ
ftr-362	3261	58	such	such	ADJ
ftr-362	3261	59	amount	amount	NOUN
ftr-362	3261	60	is	be	AUX
ftr-362	3261	61	disclosed	disclose	VERB
ftr-362	3261	62	in	in	ADP
ftr-362	3261	63	the	the	DET
ftr-362	3261	64	return	return	NOUN
ftr-362	3261	65	,	,	PUNCT
ftr-362	3261	66	or	or	CCONJ
ftr-362	3261	67	in	in	ADP
ftr-362	3261	68	a	a	DET
ftr-362	3261	69	statement	statement	NOUN
ftr-362	3261	70	attached	attach	VERB
ftr-362	3261	71	to	to	ADP
ftr-362	3261	72	2011	2011	NUM
ftr-362	3261	73	]	]	PUNCT
ftr-362	3261	74	recent	recent	ADJ
ftr-362	3261	75	developments	development	NOUN
ftr-362	3261	76	in	in	ADP
ftr-362	3261	77	federal	federal	ADJ
ftr-362	3261	78	income	income	NOUN
ftr-362	3261	79	taxation	taxation	NOUN
ftr-362	3261	80	725	725	NUM
ftr-362	3261	81	the	the	DET
ftr-362	3261	82	return	return	NOUN
ftr-362	3261	83	,	,	PUNCT
ftr-362	3261	84	in	in	ADP
ftr-362	3261	85	a	a	DET
ftr-362	3261	86	manner	manner	NOUN
ftr-362	3261	87	adequate	adequate	ADJ
ftr-362	3261	88	to	to	PART
ftr-362	3261	89	apprise	apprise	VERB
ftr-362	3261	90	the	the	DET
ftr-362	3261	91	secretary	secretary	NOUN
ftr-362	3261	92	of	of	ADP
ftr-362	3261	93	the	the	DET
ftr-362	3261	94	nature	nature	NOUN
ftr-362	3261	95	and	and	CCONJ
ftr-362	3261	96	amount	amount	NOUN
ftr-362	3261	97	of	of	ADP
ftr-362	3261	98	such	such	ADJ
ftr-362	3261	99	item	item	NOUN
ftr-362	3261	100	.	.	PUNCT
ftr-362	3261	101	”	"	PUNCT
ftr-362	3262	1	quoting	quote	VERB
ftr-362	3262	2	phinney	phinney	PROPN
ftr-362	3262	3	v.	v.	PROPN
ftr-362	3262	4	chambers	chamber	NOUN
ftr-362	3262	5	,	,	PUNCT
ftr-362	3262	6	392	392	NUM
ftr-362	3262	7	f.2d	f.2d	SYM
ftr-362	3262	8	680	680	NUM
ftr-362	3262	9	(	(	PUNCT
ftr-362	3262	10	5th	5th	ADJ
ftr-362	3262	11	cir	cir	NOUN
ftr-362	3262	12	.	.	PUNCT
ftr-362	3262	13	1968	1968	NUM
ftr-362	3262	14	)	)	PUNCT
ftr-362	3262	15	,	,	PUNCT
ftr-362	3262	16	the	the	DET
ftr-362	3262	17	court	court	NOUN
ftr-362	3262	18	stated	state	VERB
ftr-362	3262	19	“	"	PUNCT
ftr-362	3262	20	[	[	X
ftr-362	3262	21	w]e	w]e	NOUN
ftr-362	3262	22	conclude	conclude	VERB
ftr-362	3262	23	that	that	SCONJ
ftr-362	3262	24	the	the	DET
ftr-362	3262	25	enactment	enactment	NOUN
ftr-362	3262	26	of	of	ADP
ftr-362	3262	27	subsection	subsection	NOUN
ftr-362	3262	28	(	(	PUNCT
ftr-362	3262	29	ii	ii	NOUN
ftr-362	3262	30	)	)	PUNCT
ftr-362	3262	31	of	of	ADP
ftr-362	3262	32	section	section	NOUN
ftr-362	3262	33	6501(e)(1)[(b	6501(e)(1)[(b	VERB
ftr-362	3262	34	)	)	PUNCT
ftr-362	3262	35	]	]	PUNCT
ftr-362	3262	36	makes	make	VERB
ftr-362	3262	37	it	it	PRON
ftr-362	3262	38	apparent	apparent	ADJ
ftr-362	3262	39	that	that	SCONJ
ftr-362	3262	40	the	the	DET
ftr-362	3262	41	six	six	NUM
ftr-362	3262	42	year	year	NOUN
ftr-362	3262	43	statute	statute	NOUN
ftr-362	3262	44	is	be	AUX
ftr-362	3262	45	intended	intend	VERB
ftr-362	3262	46	to	to	PART
ftr-362	3262	47	apply	apply	VERB
ftr-362	3262	48	where	where	SCONJ
ftr-362	3262	49	there	there	PRON
ftr-362	3262	50	is	be	VERB
ftr-362	3262	51	either	either	CCONJ
ftr-362	3262	52	a	a	DET
ftr-362	3262	53	complete	complete	ADJ
ftr-362	3262	54	omission	omission	NOUN
ftr-362	3262	55	of	of	ADP
ftr-362	3262	56	an	an	DET
ftr-362	3262	57	item	item	NOUN
ftr-362	3262	58	of	of	ADP
ftr-362	3262	59	income	income	NOUN
ftr-362	3262	60	of	of	ADP
ftr-362	3262	61	the	the	DET
ftr-362	3262	62	requisite	requisite	ADJ
ftr-362	3262	63	amount	amount	NOUN
ftr-362	3262	64	or	or	CCONJ
ftr-362	3262	65	misstating	misstating	NOUN
ftr-362	3262	66	of	of	ADP
ftr-362	3262	67	the	the	DET
ftr-362	3262	68	nature	nature	NOUN
ftr-362	3262	69	of	of	ADP
ftr-362	3262	70	an	an	DET
ftr-362	3262	71	item	item	NOUN
ftr-362	3262	72	of	of	ADP
ftr-362	3262	73	income	income	NOUN
ftr-362	3262	74	which	which	PRON
ftr-362	3262	75	places	place	VERB
ftr-362	3262	76	the	the	DET
ftr-362	3262	77	“	"	PUNCT
ftr-362	3262	78	commissioner	commissioner	NOUN
ftr-362	3262	79	...	...	PUNCT
ftr-362	3262	80	at	at	ADP
ftr-362	3262	81	a	a	DET
ftr-362	3262	82	special	special	ADJ
ftr-362	3262	83	disadvantage	disadvantage	NOUN
ftr-362	3262	84	in	in	ADP
ftr-362	3262	85	detecting	detect	VERB
ftr-362	3262	86	errors	error	NOUN
ftr-362	3262	87	.	.	PUNCT
ftr-362	3262	88	”	"	PUNCT
ftr-362	3263	1	(	(	PUNCT
ftr-362	3263	2	emphasis	emphasis	NOUN
ftr-362	3263	3	supplied	supply	VERB
ftr-362	3263	4	)	)	PUNCT
ftr-362	3263	5	.	.	PUNCT
ftr-362	3264	1	even	even	ADV
ftr-362	3264	2	though	though	SCONJ
ftr-362	3264	3	it	it	PRON
ftr-362	3264	4	distinguished	distinguish	VERB
ftr-362	3264	5	colony	colony	NOUN
ftr-362	3264	6	and	and	CCONJ
ftr-362	3264	7	concluded	conclude	VERB
ftr-362	3264	8	that	that	SCONJ
ftr-362	3264	9	it	it	PRON
ftr-362	3264	10	was	be	AUX
ftr-362	3264	11	“	"	PUNCT
ftr-362	3264	12	left	leave	VERB
ftr-362	3264	13	without	without	ADP
ftr-362	3264	14	precedential	precedential	ADJ
ftr-362	3264	15	authority	authority	NOUN
ftr-362	3264	16	,	,	PUNCT
ftr-362	3264	17	”	"	PUNCT
ftr-362	3264	18	the	the	DET
ftr-362	3264	19	court	court	NOUN
ftr-362	3264	20	nevertheless	nevertheless	ADV
ftr-362	3264	21	concluded	conclude	VERB
ftr-362	3264	22	that	that	SCONJ
ftr-362	3264	23	because	because	SCONJ
ftr-362	3264	24	the	the	DET
ftr-362	3264	25	language	language	NOUN
ftr-362	3264	26	of	of	ADP
ftr-362	3264	27	§	§	PROPN
ftr-362	3264	28	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-362	3264	29	)	)	PUNCT
ftr-362	3264	30	at	at	ADP
ftr-362	3264	31	issue	issue	NOUN
ftr-362	3264	32	in	in	ADP
ftr-362	3264	33	the	the	DET
ftr-362	3264	34	case	case	NOUN
ftr-362	3264	35	was	be	AUX
ftr-362	3264	36	identical	identical	ADJ
ftr-362	3264	37	to	to	ADP
ftr-362	3264	38	the	the	DET
ftr-362	3264	39	language	language	NOUN
ftr-362	3264	40	of	of	ADP
ftr-362	3264	41	§	§	PROPN
ftr-362	3264	42	275(c	275(c	PROPN
ftr-362	3264	43	)	)	PUNCT
ftr-362	3264	44	interpreted	interpret	VERB
ftr-362	3264	45	in	in	ADP
ftr-362	3264	46	colony	colony	NOUN
ftr-362	3264	47	,	,	PUNCT
ftr-362	3264	48	it	it	PRON
ftr-362	3264	49	was	be	AUX
ftr-362	3264	50	required	require	VERB
ftr-362	3264	51	to	to	PART
ftr-362	3264	52	interpret	interpret	VERB
ftr-362	3264	53	§	§	PROPN
ftr-362	3264	54	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-362	3264	55	)	)	PUNCT
ftr-362	3264	56	in	in	ADP
ftr-362	3264	57	light	light	NOUN
ftr-362	3264	58	of	of	ADP
ftr-362	3264	59	colony	colony	NOUN
ftr-362	3264	60	.	.	PUNCT
ftr-362	3265	1	however	however	ADV
ftr-362	3265	2	,	,	PUNCT
ftr-362	3265	3	it	it	PRON
ftr-362	3265	4	also	also	ADV
ftr-362	3265	5	reasoned	reason	VERB
ftr-362	3265	6	that	that	SCONJ
ftr-362	3265	7	it	it	PRON
ftr-362	3265	8	must	must	AUX
ftr-362	3265	9	“	"	PUNCT
ftr-362	3265	10	bear	bear	VERB
ftr-362	3265	11	in	in	ADP
ftr-362	3265	12	mind	mind	NOUN
ftr-362	3265	13	”	"	PUNCT
ftr-362	3265	14	that	that	SCONJ
ftr-362	3265	15	congress	congress	PROPN
ftr-362	3265	16	did	do	AUX
ftr-362	3265	17	add	add	VERB
ftr-362	3265	18	subsections	subsection	NOUN
ftr-362	3265	19	(	(	PUNCT
ftr-362	3265	20	i	i	NOUN
ftr-362	3265	21	)	)	PUNCT
ftr-362	3265	22	and	and	CCONJ
ftr-362	3265	23	(	(	PUNCT
ftr-362	3265	24	ii	ii	NOUN
ftr-362	3265	25	)	)	PUNCT
ftr-362	3265	26	to	to	ADP
ftr-362	3265	27	§	§	PROPN
ftr-362	3265	28	6501(e)(1)(b	6501(e)(1)(b	NUM
ftr-362	3265	29	)	)	PUNCT
ftr-362	3265	30	and	and	CCONJ
ftr-362	3265	31	that	that	SCONJ
ftr-362	3265	32	“	"	PUNCT
ftr-362	3265	33	the	the	DET
ftr-362	3265	34	section	section	NOUN
ftr-362	3265	35	as	as	ADP
ftr-362	3265	36	a	a	DET
ftr-362	3265	37	whole	whole	NOUN
ftr-362	3265	38	should	should	AUX
ftr-362	3265	39	be	be	AUX
ftr-362	3265	40	read	read	VERB
ftr-362	3265	41	as	as	ADP
ftr-362	3265	42	a	a	DET
ftr-362	3265	43	gestalt	gestalt	NOUN
ftr-362	3265	44	.	.	PUNCT
ftr-362	3265	45	”	"	PUNCT
ftr-362	3266	1	in	in	ADP
ftr-362	3266	2	analyzing	analyze	VERB
ftr-362	3266	3	colony	colony	NOUN
ftr-362	3266	4	,	,	PUNCT
ftr-362	3266	5	the	the	DET
ftr-362	3266	6	court	court	NOUN
ftr-362	3266	7	noted	note	VERB
ftr-362	3266	8	that	that	SCONJ
ftr-362	3266	9	the	the	DET
ftr-362	3266	10	supreme	supreme	PROPN
ftr-362	3266	11	court	court	PROPN
ftr-362	3266	12	had	have	AUX
ftr-362	3266	13	found	find	VERB
ftr-362	3266	14	§	§	PROPN
ftr-362	3266	15	275(c	275(c	PROPN
ftr-362	3266	16	)	)	PUNCT
ftr-362	3266	17	to	to	PART
ftr-362	3266	18	be	be	AUX
ftr-362	3266	19	ambiguous	ambiguous	ADJ
ftr-362	3266	20	,	,	PUNCT
ftr-362	3266	21	but	but	CCONJ
ftr-362	3266	22	was	be	AUX
ftr-362	3266	23	more	more	ADV
ftr-362	3266	24	persuaded	persuade	VERB
ftr-362	3266	25	by	by	ADP
ftr-362	3266	26	the	the	DET
ftr-362	3266	27	taxpayer	taxpayer	NOUN
ftr-362	3266	28	’s	’s	PART
ftr-362	3266	29	argument	argument	NOUN
ftr-362	3266	30	that	that	PRON
ftr-362	3266	31	focused	focus	VERB
ftr-362	3266	32	on	on	ADP
ftr-362	3266	33	the	the	DET
ftr-362	3266	34	word	word	NOUN
ftr-362	3266	35	“	"	PUNCT
ftr-362	3266	36	omits	omit	VERB
ftr-362	3266	37	.	.	PUNCT
ftr-362	3266	38	”	"	PUNCT
ftr-362	3267	1	the	the	DET
ftr-362	3267	2	seventh	seventh	ADJ
ftr-362	3267	3	circuit	circuit	NOUN
ftr-362	3267	4	noted	note	VERB
ftr-362	3267	5	that	that	SCONJ
ftr-362	3267	6	an	an	DET
ftr-362	3267	7	issue	issue	NOUN
ftr-362	3267	8	that	that	SCONJ
ftr-362	3267	9	colony	colony	NOUN
ftr-362	3267	10	“	"	PUNCT
ftr-362	3267	11	does	do	AUX
ftr-362	3267	12	not	not	PART
ftr-362	3267	13	address	address	VERB
ftr-362	3267	14	in	in	ADP
ftr-362	3267	15	depth	depth	NOUN
ftr-362	3267	16	is	be	AUX
ftr-362	3267	17	‘	'	PUNCT
ftr-362	3267	18	gross	gross	ADJ
ftr-362	3267	19	income	income	NOUN
ftr-362	3267	20	’	'	PUNCT
ftr-362	3267	21	”	"	PUNCT
ftr-362	3267	22	which	which	PRON
ftr-362	3267	23	is	be	AUX
ftr-362	3267	24	defined	define	VERB
ftr-362	3267	25	generally	generally	ADV
ftr-362	3267	26	in	in	ADP
ftr-362	3267	27	section	section	NOUN
ftr-362	3267	28	61	61	NUM
ftr-362	3267	29	of	of	ADP
ftr-362	3267	30	the	the	DET
ftr-362	3267	31	code	code	NOUN
ftr-362	3267	32	as	as	ADP
ftr-362	3267	33	‘	'	PUNCT
ftr-362	3267	34	all	all	DET
ftr-362	3267	35	income	income	NOUN
ftr-362	3267	36	from	from	ADP
ftr-362	3267	37	whatever	whatever	DET
ftr-362	3267	38	source	source	NOUN
ftr-362	3267	39	derived	derive	VERB
ftr-362	3267	40	,	,	PUNCT
ftr-362	3267	41	’	'	PUNCT
ftr-362	3267	42	”	"	PUNCT
ftr-362	3267	43	but	but	CCONJ
ftr-362	3267	44	which	which	PRON
ftr-362	3267	45	is	be	AUX
ftr-362	3267	46	not	not	PART
ftr-362	3267	47	defined	define	VERB
ftr-362	3267	48	in	in	ADP
ftr-362	3267	49	§	§	PROPN
ftr-362	3267	50	6501(e	6501(e	NUM
ftr-362	3267	51	)	)	PUNCT
ftr-362	3267	52	except	except	SCONJ
ftr-362	3267	53	for	for	ADP
ftr-362	3267	54	the	the	DET
ftr-362	3267	55	special	special	ADJ
ftr-362	3267	56	definition	definition	NOUN
ftr-362	3267	57	in	in	ADP
ftr-362	3267	58	§	§	PROPN
ftr-362	3267	59	6501(e)(1)(b)(i	6501(e)(1)(b)(i	PROPN
ftr-362	3267	60	)	)	PUNCT
ftr-362	3267	61	that	that	PRON
ftr-362	3267	62	applies	apply	VERB
ftr-362	3267	63	to	to	ADP
ftr-362	3267	64	trade	trade	NOUN
ftr-362	3267	65	or	or	CCONJ
ftr-362	3267	66	business	business	NOUN
ftr-362	3267	67	income	income	NOUN
ftr-362	3267	68	.	.	PUNCT
ftr-362	3268	1	the	the	DET
ftr-362	3268	2	court	court	NOUN
ftr-362	3268	3	then	then	ADV
ftr-362	3268	4	went	go	VERB
ftr-362	3268	5	on	on	ADP
ftr-362	3268	6	to	to	PART
ftr-362	3268	7	hold	hold	VERB
ftr-362	3268	8	:	:	PUNCT
ftr-362	3268	9	using	use	VERB
ftr-362	3268	10	these	these	DET
ftr-362	3268	11	definitions	definition	NOUN
ftr-362	3268	12	and	and	CCONJ
ftr-362	3268	13	applying	apply	VERB
ftr-362	3268	14	standard	standard	ADJ
ftr-362	3268	15	rules	rule	NOUN
ftr-362	3268	16	of	of	ADP
ftr-362	3268	17	statutory	statutory	ADJ
ftr-362	3268	18	construction	construction	NOUN
ftr-362	3268	19	to	to	PART
ftr-362	3268	20	give	give	VERB
ftr-362	3268	21	equal	equal	ADJ
ftr-362	3268	22	weight	weight	NOUN
ftr-362	3268	23	to	to	ADP
ftr-362	3268	24	each	each	DET
ftr-362	3268	25	term	term	NOUN
ftr-362	3268	26	and	and	CCONJ
ftr-362	3268	27	avoid	avoid	VERB
ftr-362	3268	28	rendering	render	VERB
ftr-362	3268	29	parts	part	NOUN
ftr-362	3268	30	of	of	ADP
ftr-362	3268	31	the	the	DET
ftr-362	3268	32	language	language	NOUN
ftr-362	3268	33	superfluous	superfluous	ADJ
ftr-362	3268	34	,	,	PUNCT
ftr-362	3268	35	we	we	PRON
ftr-362	3268	36	find	find	VERB
ftr-362	3268	37	that	that	SCONJ
ftr-362	3268	38	a	a	DET
ftr-362	3268	39	plain	plain	ADJ
ftr-362	3268	40	reading	reading	NOUN
ftr-362	3268	41	of	of	ADP
ftr-362	3268	42	section	section	NOUN
ftr-362	3268	43	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-362	3268	44	)	)	PUNCT
ftr-362	3268	45	would	would	AUX
ftr-362	3268	46	include	include	VERB
ftr-362	3268	47	an	an	DET
ftr-362	3268	48	inflation	inflation	NOUN
ftr-362	3268	49	of	of	ADP
ftr-362	3268	50	basis	basis	NOUN
ftr-362	3268	51	as	as	ADP
ftr-362	3268	52	an	an	DET
ftr-362	3268	53	omission	omission	NOUN
ftr-362	3268	54	of	of	ADP
ftr-362	3268	55	gross	gross	ADJ
ftr-362	3268	56	income	income	NOUN
ftr-362	3268	57	in	in	ADP
ftr-362	3268	58	nontrade	nontrade	NOUN
ftr-362	3268	59	or	or	CCONJ
ftr-362	3268	60	business	business	NOUN
ftr-362	3268	61	situations	situation	NOUN
ftr-362	3268	62	.	.	PUNCT
ftr-362	3268	63	...	...	PUNCT
ftr-362	3269	1	it	it	PRON
ftr-362	3269	2	seems	seem	VERB
ftr-362	3269	3	to	to	ADP
ftr-362	3269	4	us	we	PRON
ftr-362	3269	5	that	that	SCONJ
ftr-362	3269	6	an	an	DET
ftr-362	3269	7	improper	improper	ADJ
ftr-362	3269	8	inflation	inflation	NOUN
ftr-362	3269	9	of	of	ADP
ftr-362	3269	10	basis	basis	NOUN
ftr-362	3269	11	is	be	AUX
ftr-362	3269	12	definitively	definitively	ADV
ftr-362	3269	13	a	a	DET
ftr-362	3269	14	“	"	PUNCT
ftr-362	3269	15	leav[ing	leav[ing	NOUN
ftr-362	3269	16	]	]	PUNCT
ftr-362	3269	17	out	out	ADV
ftr-362	3269	18	”	"	PUNCT
ftr-362	3269	19	from	from	ADP
ftr-362	3269	20	“	"	PUNCT
ftr-362	3269	21	any	any	DET
ftr-362	3269	22	income	income	NOUN
ftr-362	3269	23	from	from	ADP
ftr-362	3269	24	whatever	whatever	DET
ftr-362	3269	25	source	source	NOUN
ftr-362	3269	26	derived	derive	VERB
ftr-362	3269	27	”	"	PUNCT
ftr-362	3269	28	of	of	ADP
ftr-362	3269	29	a	a	DET
ftr-362	3269	30	quantitative	quantitative	ADJ
ftr-362	3269	31	“	"	PUNCT
ftr-362	3269	32	amount	amount	NOUN
ftr-362	3269	33	”	"	PUNCT
ftr-362	3269	34	properly	properly	ADV
ftr-362	3269	35	includible	includible	ADJ
ftr-362	3269	36	.	.	PUNCT
ftr-362	3270	1	there	there	PRON
ftr-362	3270	2	is	be	VERB
ftr-362	3270	3	an	an	DET
ftr-362	3270	4	amount	amount	NOUN
ftr-362	3270	5	-	-	PUNCT
ftr-362	3270	6	the	the	DET
ftr-362	3270	7	difference	difference	NOUN
ftr-362	3270	8	between	between	ADP
ftr-362	3270	9	the	the	DET
ftr-362	3270	10	inflated	inflated	ADJ
ftr-362	3270	11	and	and	CCONJ
ftr-362	3270	12	actual	actual	ADJ
ftr-362	3270	13	basiswhich	basiswhich	NOUN
ftr-362	3270	14	has	have	AUX
ftr-362	3270	15	been	be	AUX
ftr-362	3270	16	left	leave	VERB
ftr-362	3270	17	unmentioned	unmentioned	ADJ
ftr-362	3270	18	on	on	ADP
ftr-362	3270	19	the	the	DET
ftr-362	3270	20	face	face	NOUN
ftr-362	3270	21	of	of	ADP
ftr-362	3270	22	the	the	DET
ftr-362	3270	23	tax	tax	NOUN
ftr-362	3270	24	return	return	NOUN
ftr-362	3270	25	as	as	ADP
ftr-362	3270	26	a	a	DET
ftr-362	3270	27	candidate	candidate	NOUN
ftr-362	3270	28	for	for	ADP
ftr-362	3270	29	inclusion	inclusion	NOUN
ftr-362	3270	30	in	in	ADP
ftr-362	3270	31	gross	gross	ADJ
ftr-362	3270	32	income	income	NOUN
ftr-362	3270	33	.	.	PUNCT
ftr-362	3271	1	the	the	DET
ftr-362	3271	2	court	court	NOUN
ftr-362	3271	3	was	be	AUX
ftr-362	3271	4	reenforced	reenforce	VERB
ftr-362	3271	5	in	in	ADP
ftr-362	3271	6	its	its	PRON
ftr-362	3271	7	conclusion	conclusion	NOUN
ftr-362	3271	8	by	by	ADP
ftr-362	3271	9	the	the	DET
ftr-362	3271	10	existence	existence	NOUN
ftr-362	3271	11	of	of	ADP
ftr-362	3271	12	§	§	PROPN
ftr-362	3271	13	6501(e)(1)(b)(i	6501(e)(1)(b)(i	PROPN
ftr-362	3271	14	)	)	PUNCT
ftr-362	3271	15	,	,	PUNCT
ftr-362	3271	16	reasoning	reason	VERB
ftr-362	3271	17	that	that	SCONJ
ftr-362	3271	18	“	"	PUNCT
ftr-362	3271	19	[	[	X
ftr-362	3271	20	i	i	X
ftr-362	3271	21	]	]	X
ftr-362	3271	22	the	the	DET
ftr-362	3271	23	omissions	omission	NOUN
ftr-362	3271	24	from	from	ADP
ftr-362	3271	25	gross	gross	ADJ
ftr-362	3271	26	income	income	NOUN
ftr-362	3271	27	contemplated	contemplate	VERB
ftr-362	3271	28	section	section	NOUN
ftr-362	3271	29	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-362	3271	30	)	)	PUNCT
ftr-362	3271	31	were	be	AUX
ftr-362	3271	32	only	only	ADV
ftr-362	3271	33	specific	specific	ADJ
ftr-362	3271	34	items	item	NOUN
ftr-362	3271	35	such	such	ADJ
ftr-362	3271	36	as	as	ADP
ftr-362	3271	37	receipts	receipt	NOUN
ftr-362	3271	38	and	and	CCONJ
ftr-362	3271	39	accruals	accrual	NOUN
ftr-362	3271	40	,	,	PUNCT
ftr-362	3271	41	then	then	ADV
ftr-362	3271	42	the	the	DET
ftr-362	3271	43	special	special	ADJ
ftr-362	3271	44	definition	definition	NOUN
ftr-362	3271	45	in	in	ADP
ftr-362	3271	46	subsection	subsection	NOUN
ftr-362	3271	47	(	(	PUNCT
ftr-362	3271	48	i	i	NOUN
ftr-362	3271	49	)	)	PUNCT
ftr-362	3271	50	would	would	AUX
ftr-362	3271	51	be	be	AUX
ftr-362	3271	52	,	,	PUNCT
ftr-362	3271	53	if	if	SCONJ
ftr-362	3271	54	not	not	PART
ftr-362	3271	55	superfluous	superfluous	ADJ
ftr-362	3271	56	,	,	PUNCT
ftr-362	3271	57	certainly	certainly	ADV
ftr-362	3271	58	diminished	diminish	VERB
ftr-362	3271	59	.	.	PUNCT
ftr-362	3272	1	the	the	DET
ftr-362	3272	2	addition	addition	NOUN
ftr-362	3272	3	of	of	ADP
ftr-362	3272	4	this	this	DET
ftr-362	3272	5	subsection	subsection	NOUN
ftr-362	3272	6	suggests	suggest	VERB
ftr-362	3272	7	that	that	SCONJ
ftr-362	3272	8	the	the	DET
ftr-362	3272	9	definition	definition	NOUN
ftr-362	3272	10	of	of	ADP
ftr-362	3272	11	gross	gross	ADJ
ftr-362	3272	12	income	income	NOUN
ftr-362	3272	13	for	for	ADP
ftr-362	3272	14	the	the	DET
ftr-362	3272	15	purposes	purpose	NOUN
ftr-362	3272	16	of	of	ADP
ftr-362	3272	17	section	section	NOUN
ftr-362	3272	18	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-362	3272	19	)	)	PUNCT
ftr-362	3272	20	is	be	AUX
ftr-362	3272	21	meant	mean	VERB
ftr-362	3272	22	to	to	PART
ftr-362	3272	23	encompass	encompass	VERB
ftr-362	3272	24	more	more	ADJ
ftr-362	3272	25	than	than	ADP
ftr-362	3272	26	the	the	DET
ftr-362	3272	27	types	type	NOUN
ftr-362	3272	28	of	of	ADP
ftr-362	3272	29	specific	specific	ADJ
ftr-362	3272	30	items	item	NOUN
ftr-362	3272	31	contemplated	contemplate	VERB
ftr-362	3272	32	by	by	ADP
ftr-362	3272	33	the	the	DET
ftr-362	3272	34	colony	colony	NOUN
ftr-362	3272	35	holding	holding	NOUN
ftr-362	3272	36	.	.	PUNCT
ftr-362	3272	37	”	"	PUNCT
ftr-362	3273	1	the	the	DET
ftr-362	3273	2	seventh	seventh	ADJ
ftr-362	3273	3	circuit	circuit	NOUN
ftr-362	3273	4	considered	consider	VERB
ftr-362	3273	5	bakersfield	bakersfield	NOUN
ftr-362	3273	6	energy	energy	NOUN
ftr-362	3273	7	partners	partner	NOUN
ftr-362	3273	8	v.	v.	ADP
ftr-362	3273	9	commissioner	commissioner	PROPN
ftr-362	3273	10	,	,	PUNCT
ftr-362	3273	11	568	568	NUM
ftr-362	3273	12	f.3d	f.3d	NUM
ftr-362	3273	13	767	767	NUM
ftr-362	3273	14	(	(	PUNCT
ftr-362	3273	15	9th	9th	ADJ
ftr-362	3273	16	cir	cir	NOUN
ftr-362	3273	17	.	.	PUNCT
ftr-362	3274	1	6/17/09	6/17/09	NUM
ftr-362	3274	2	)	)	PUNCT
ftr-362	3274	3	,	,	PUNCT
ftr-362	3274	4	and	and	CCONJ
ftr-362	3274	5	salman	salman	PROPN
ftr-362	3274	6	ranch	ranch	PROPN
ftr-362	3274	7	ltd	ltd	PROPN
ftr-362	3274	8	.	.	PROPN
ftr-362	3275	1	v.	v.	PROPN
ftr-362	3275	2	united	united	PROPN
ftr-362	3275	3	states	states	PROPN
ftr-362	3275	4	,	,	PUNCT
ftr-362	3275	5	573	573	NUM
ftr-362	3275	6	f.3d	f.3d	NUM
ftr-362	3275	7	1362	1362	NUM
ftr-362	3275	8	(	(	PUNCT
ftr-362	3275	9	fed	fed	PROPN
ftr-362	3275	10	.	.	PUNCT
ftr-362	3275	11	cir	cir	PROPN
ftr-362	3275	12	.	.	PROPN
ftr-362	3276	1	726	726	NUM
ftr-362	3276	2	florida	florida	PROPN
ftr-362	3276	3	tax	tax	NOUN
ftr-362	3276	4	review	review	NOUN
ftr-362	3276	5	[	[	X
ftr-362	3276	6	vol	vol	NOUN
ftr-362	3276	7	.	.	PUNCT
ftr-362	3276	8	10:9	10:9	NUM
ftr-362	3276	9	7/30/09	7/30/09	NUM
ftr-362	3276	10	)	)	PUNCT
ftr-362	3276	11	,	,	PUNCT
ftr-362	3276	12	to	to	PART
ftr-362	3276	13	have	have	AUX
ftr-362	3276	14	been	be	AUX
ftr-362	3276	15	erroneously	erroneously	ADV
ftr-362	3276	16	decided	decide	VERB
ftr-362	3276	17	.	.	PUNCT
ftr-362	3277	1	finally	finally	ADV
ftr-362	3277	2	,	,	PUNCT
ftr-362	3277	3	the	the	DET
ftr-362	3277	4	court	court	NOUN
ftr-362	3277	5	addressed	address	VERB
ftr-362	3277	6	the	the	DET
ftr-362	3277	7	parties	party	NOUN
ftr-362	3277	8	’	’	PART
ftr-362	3277	9	arguments	argument	NOUN
ftr-362	3277	10	regarding	regard	VERB
ftr-362	3277	11	the	the	DET
ftr-362	3277	12	impact	impact	NOUN
ftr-362	3277	13	of	of	ADP
ftr-362	3277	14	temp	temp	NOUN
ftr-362	3277	15	.	.	PUNCT
ftr-362	3278	1	reg	reg	NOUN
ftr-362	3278	2	.	.	PUNCT
ftr-362	3279	1	§	§	PROPN
ftr-362	3279	2	301.6501(e)1t(a)(1)(a	301.6501(e)1t(a)(1)(a	NUM
ftr-362	3279	3	)	)	PUNCT
ftr-362	3279	4	.	.	PUNCT
ftr-362	3280	1	rather	rather	ADV
ftr-362	3280	2	than	than	ADP
ftr-362	3280	3	ruling	rule	VERB
ftr-362	3280	4	on	on	ADP
ftr-362	3280	5	the	the	DET
ftr-362	3280	6	validity	validity	NOUN
ftr-362	3280	7	of	of	ADP
ftr-362	3280	8	the	the	DET
ftr-362	3280	9	regulation	regulation	NOUN
ftr-362	3280	10	,	,	PUNCT
ftr-362	3280	11	however	however	ADV
ftr-362	3280	12	,	,	PUNCT
ftr-362	3280	13	the	the	DET
ftr-362	3280	14	court	court	NOUN
ftr-362	3280	15	stated	state	VERB
ftr-362	3280	16	that	that	SCONJ
ftr-362	3280	17	because	because	SCONJ
ftr-362	3280	18	it	it	PRON
ftr-362	3280	19	did	do	AUX
ftr-362	3280	20	not	not	PART
ftr-362	3280	21	find	find	VERB
ftr-362	3280	22	colony	colony	NOUN
ftr-362	3280	23	controlling	control	VERB
ftr-362	3280	24	and	and	CCONJ
ftr-362	3280	25	reached	reach	VERB
ftr-362	3280	26	its	its	PRON
ftr-362	3280	27	decision	decision	NOUN
ftr-362	3280	28	that	that	SCONJ
ftr-362	3280	29	the	the	DET
ftr-362	3280	30	six	six	NUM
ftr-362	3280	31	-	-	PUNCT
ftr-362	3280	32	year	year	NOUN
ftr-362	3280	33	statute	statute	NOUN
ftr-362	3280	34	of	of	ADP
ftr-362	3280	35	limitations	limitation	NOUN
ftr-362	3280	36	applied	apply	VERB
ftr-362	3280	37	on	on	ADP
ftr-362	3280	38	the	the	DET
ftr-362	3280	39	face	face	NOUN
ftr-362	3280	40	of	of	ADP
ftr-362	3280	41	the	the	DET
ftr-362	3280	42	code	code	NOUN
ftr-362	3280	43	section	section	NOUN
ftr-362	3280	44	,	,	PUNCT
ftr-362	3280	45	it	it	PRON
ftr-362	3280	46	would	would	AUX
ftr-362	3280	47	not	not	PART
ftr-362	3280	48	reach	reach	VERB
ftr-362	3280	49	the	the	DET
ftr-362	3280	50	validity	validity	NOUN
ftr-362	3280	51	of	of	ADP
ftr-362	3280	52	the	the	DET
ftr-362	3280	53	regulation	regulation	NOUN
ftr-362	3280	54	.	.	PUNCT
ftr-362	3281	1	however	however	ADV
ftr-362	3281	2	,	,	PUNCT
ftr-362	3281	3	in	in	ADP
ftr-362	3281	4	dictum	dictum	NOUN
ftr-362	3281	5	,	,	PUNCT
ftr-362	3281	6	the	the	DET
ftr-362	3281	7	court	court	NOUN
ftr-362	3281	8	stated	state	VERB
ftr-362	3281	9	that	that	SCONJ
ftr-362	3281	10	it	it	PRON
ftr-362	3281	11	would	would	AUX
ftr-362	3281	12	be	be	AUX
ftr-362	3281	13	inclined	incline	VERB
ftr-362	3281	14	to	to	PART
ftr-362	3281	15	grant	grant	VERB
ftr-362	3281	16	deference	deference	NOUN
ftr-362	3281	17	to	to	ADP
ftr-362	3281	18	temp	temp	NOUN
ftr-362	3281	19	.	.	PUNCT
ftr-362	3282	1	reg	reg	NOUN
ftr-362	3282	2	.	.	PUNCT
ftr-362	3283	1	§	§	PROPN
ftr-362	3283	2	301.6501(e)-1t(a)(1)(a	301.6501(e)-1t(a)(1)(a	NUM
ftr-362	3283	3	)	)	PUNCT
ftr-362	3283	4	,	,	PUNCT
ftr-362	3283	5	even	even	ADV
ftr-362	3283	6	though	though	SCONJ
ftr-362	3283	7	it	it	PRON
ftr-362	3283	8	was	be	AUX
ftr-362	3283	9	issued	issue	VERB
ftr-362	3283	10	without	without	ADP
ftr-362	3283	11	notice	notice	NOUN
ftr-362	3283	12	and	and	CCONJ
ftr-362	3283	13	comment	comment	NOUN
ftr-362	3283	14	,	,	PUNCT
ftr-362	3283	15	citing	cite	VERB
ftr-362	3283	16	barnhart	barnhart	PROPN
ftr-362	3283	17	v.	v.	ADP
ftr-362	3283	18	walton	walton	PROPN
ftr-362	3283	19	,	,	PUNCT
ftr-362	3283	20	535	535	NUM
ftr-362	3283	21	u.s	u.s	PROPN
ftr-362	3283	22	.	.	PROPN
ftr-362	3283	23	212	212	NUM
ftr-362	3283	24	(	(	PUNCT
ftr-362	3283	25	2002	2002	NUM
ftr-362	3283	26	)	)	PUNCT
ftr-362	3283	27	,	,	PUNCT
ftr-362	3283	28	for	for	ADP
ftr-362	3283	29	the	the	DET
ftr-362	3283	30	proposition	proposition	NOUN
ftr-362	3283	31	that	that	SCONJ
ftr-362	3283	32	“	"	PUNCT
ftr-362	3283	33	the	the	DET
ftr-362	3283	34	absence	absence	NOUN
ftr-362	3283	35	of	of	ADP
ftr-362	3283	36	notice	notice	NOUN
ftr-362	3283	37	-	-	PUNCT
ftr-362	3283	38	and	and	CCONJ
ftr-362	3283	39	-	-	PUNCT
ftr-362	3283	40	comment	comment	NOUN
ftr-362	3283	41	procedures	procedure	NOUN
ftr-362	3283	42	is	be	AUX
ftr-362	3283	43	not	not	PART
ftr-362	3283	44	dispositive	dispositive	ADJ
ftr-362	3283	45	to	to	ADP
ftr-362	3283	46	the	the	DET
ftr-362	3283	47	finding	finding	NOUN
ftr-362	3283	48	of	of	ADP
ftr-362	3283	49	chevron	chevron	NOUN
ftr-362	3283	50	deference	deference	NOUN
ftr-362	3283	51	.	.	PUNCT
ftr-362	3283	52	”	"	PUNCT
ftr-362	3284	1	2	2	NUM
ftr-362	3284	2	.	.	X
ftr-362	3284	3	the	the	DET
ftr-362	3284	4	statute	statute	NOUN
ftr-362	3284	5	of	of	ADP
ftr-362	3284	6	limitations	limitation	NOUN
ftr-362	3284	7	remains	remain	VERB
ftr-362	3284	8	open	open	ADJ
ftr-362	3284	9	for	for	ADP
ftr-362	3284	10	any	any	DET
ftr-362	3284	11	tax	tax	NOUN
ftr-362	3284	12	return	return	NOUN
ftr-362	3284	13	in	in	ADP
ftr-362	3284	14	connection	connection	NOUN
ftr-362	3284	15	with	with	ADP
ftr-362	3284	16	which	which	PRON
ftr-362	3284	17	required	require	VERB
ftr-362	3284	18	information	information	NOUN
ftr-362	3284	19	about	about	ADP
ftr-362	3284	20	foreign	foreign	ADJ
ftr-362	3284	21	transfers	transfer	NOUN
ftr-362	3284	22	is	be	AUX
ftr-362	3284	23	not	not	PART
ftr-362	3284	24	reported	report	VERB
ftr-362	3284	25	to	to	ADP
ftr-362	3284	26	the	the	DET
ftr-362	3284	27	irs	irs	PROPN
ftr-362	3284	28	.	.	PUNCT
ftr-362	3285	1	section	section	PROPN
ftr-362	3285	2	513	513	NUM
ftr-362	3285	3	of	of	ADP
ftr-362	3285	4	the	the	DET
ftr-362	3285	5	2010	2010	NUM
ftr-362	3285	6	hire	hire	NOUN
ftr-362	3285	7	act	act	NOUN
ftr-362	3285	8	amended	amend	VERB
ftr-362	3285	9	i.r.c	i.r.c	NOUN
ftr-362	3285	10	.	.	PUNCT
ftr-362	3286	1	§	§	PROPN
ftr-362	3286	2	6501(c)(8	6501(c)(8	NUM
ftr-362	3286	3	)	)	PUNCT
ftr-362	3286	4	by	by	ADP
ftr-362	3286	5	providing	provide	VERB
ftr-362	3286	6	that	that	SCONJ
ftr-362	3286	7	the	the	DET
ftr-362	3286	8	statute	statute	NOUN
ftr-362	3286	9	of	of	ADP
ftr-362	3286	10	limitations	limitation	NOUN
ftr-362	3286	11	remains	remain	VERB
ftr-362	3286	12	open	open	ADJ
ftr-362	3286	13	for	for	ADP
ftr-362	3286	14	any	any	DET
ftr-362	3286	15	tax	tax	NOUN
ftr-362	3286	16	return	return	NOUN
ftr-362	3286	17	relating	relate	VERB
ftr-362	3286	18	to	to	ADP
ftr-362	3286	19	which	which	DET
ftr-362	3286	20	information	information	NOUN
ftr-362	3286	21	about	about	ADP
ftr-362	3286	22	foreign	foreign	ADJ
ftr-362	3286	23	transfers	transfer	NOUN
ftr-362	3286	24	is	be	AUX
ftr-362	3286	25	not	not	PART
ftr-362	3286	26	furnished	furnish	VERB
ftr-362	3286	27	to	to	ADP
ftr-362	3286	28	the	the	DET
ftr-362	3286	29	irs	irs	PROPN
ftr-362	3286	30	and	and	CCONJ
ftr-362	3286	31	treasury	treasury	PROPN
ftr-362	3286	32	.	.	PUNCT
ftr-362	3287	1	the	the	DET
ftr-362	3287	2	statute	statute	NOUN
ftr-362	3287	3	of	of	ADP
ftr-362	3287	4	limitations	limitation	NOUN
ftr-362	3287	5	remains	remain	VERB
ftr-362	3287	6	open	open	ADJ
ftr-362	3287	7	until	until	SCONJ
ftr-362	3287	8	three	three	NUM
ftr-362	3287	9	years	year	NOUN
ftr-362	3287	10	after	after	SCONJ
ftr-362	3287	11	the	the	DET
ftr-362	3287	12	required	required	ADJ
ftr-362	3287	13	information	information	NOUN
ftr-362	3287	14	is	be	AUX
ftr-362	3287	15	furnished	furnish	VERB
ftr-362	3287	16	.	.	PUNCT
ftr-362	3288	1	section	section	NOUN
ftr-362	3288	2	511	511	NUM
ftr-362	3288	3	and	and	CCONJ
ftr-362	3288	4	512	512	NUM
ftr-362	3288	5	of	of	ADP
ftr-362	3288	6	the	the	DET
ftr-362	3288	7	2010	2010	NUM
ftr-362	3288	8	hire	hire	NOUN
ftr-362	3288	9	act	act	NOUN
ftr-362	3288	10	also	also	ADV
ftr-362	3288	11	provide	provide	VERB
ftr-362	3288	12	for	for	ADP
ftr-362	3288	13	extended	extended	ADJ
ftr-362	3288	14	limitations	limitation	NOUN
ftr-362	3288	15	for	for	ADP
ftr-362	3288	16	tax	tax	NOUN
ftr-362	3288	17	returns	return	NOUN
ftr-362	3288	18	that	that	PRON
ftr-362	3288	19	are	be	AUX
ftr-362	3288	20	not	not	PART
ftr-362	3288	21	fully	fully	ADV
ftr-362	3288	22	compliant	compliant	ADJ
ftr-362	3288	23	with	with	ADP
ftr-362	3288	24	respect	respect	NOUN
ftr-362	3288	25	to	to	ADP
ftr-362	3288	26	foreign	foreign	ADJ
ftr-362	3288	27	assets	asset	NOUN
ftr-362	3288	28	.	.	PUNCT
ftr-362	3289	1	3	3	X
ftr-362	3289	2	.	.	X
ftr-362	3289	3	a	a	DET
ftr-362	3289	4	refund	refund	NOUN
ftr-362	3289	5	of	of	ADP
ftr-362	3289	6	fraudulently	fraudulently	ADV
ftr-362	3289	7	reported	report	VERB
ftr-362	3289	8	withholding	withholding	NOUN
ftr-362	3289	9	results	result	NOUN
ftr-362	3289	10	in	in	ADP
ftr-362	3289	11	an	an	DET
ftr-362	3289	12	underpayment	underpayment	NOUN
ftr-362	3289	13	.	.	PUNCT
ftr-362	3290	1	feller	feller	NOUN
ftr-362	3290	2	v.	v.	ADP
ftr-362	3290	3	commissioner	commissioner	NOUN
ftr-362	3290	4	,	,	PUNCT
ftr-362	3290	5	135	135	NUM
ftr-362	3290	6	t.c	t.c	PROPN
ftr-362	3290	7	.	.	PUNCT
ftr-362	3291	1	no	no	INTJ
ftr-362	3291	2	.	.	NOUN
ftr-362	3292	1	25	25	NUM
ftr-362	3292	2	(	(	PUNCT
ftr-362	3292	3	11/8/10	11/8/10	NUM
ftr-362	3292	4	)	)	PUNCT
ftr-362	3292	5	(	(	PUNCT
ftr-362	3292	6	reviewed	review	VERB
ftr-362	3292	7	)	)	PUNCT
ftr-362	3292	8	.	.	PUNCT
ftr-362	3293	1	the	the	DET
ftr-362	3293	2	taxpayer	taxpayer	NOUN
ftr-362	3293	3	,	,	PUNCT
ftr-362	3293	4	who	who	PRON
ftr-362	3293	5	controlled	control	VERB
ftr-362	3293	6	the	the	DET
ftr-362	3293	7	corporation	corporation	NOUN
ftr-362	3293	8	by	by	ADP
ftr-362	3293	9	which	which	PRON
ftr-362	3293	10	he	he	PRON
ftr-362	3293	11	was	be	AUX
ftr-362	3293	12	employed	employ	VERB
ftr-362	3293	13	,	,	PUNCT
ftr-362	3293	14	fraudulently	fraudulently	ADV
ftr-362	3293	15	overstated	overstate	VERB
ftr-362	3293	16	withholding	withholding	NOUN
ftr-362	3293	17	tax	tax	NOUN
ftr-362	3293	18	credits	credit	NOUN
ftr-362	3293	19	on	on	ADP
ftr-362	3293	20	his	his	PRON
ftr-362	3293	21	income	income	NOUN
ftr-362	3293	22	tax	tax	NOUN
ftr-362	3293	23	returns	return	NOUN
ftr-362	3293	24	and	and	CCONJ
ftr-362	3293	25	on	on	ADP
ftr-362	3293	26	the	the	DET
ftr-362	3293	27	forms	form	NOUN
ftr-362	3293	28	w-2	w-2	NOUN
ftr-362	3293	29	issued	issue	VERB
ftr-362	3293	30	to	to	ADP
ftr-362	3293	31	him	he	PRON
ftr-362	3293	32	for	for	ADP
ftr-362	3293	33	tax	tax	NOUN
ftr-362	3293	34	years	year	NOUN
ftr-362	3293	35	1992	1992	NUM
ftr-362	3293	36	through	through	ADP
ftr-362	3293	37	1997	1997	NUM
ftr-362	3293	38	.	.	PUNCT
ftr-362	3294	1	the	the	DET
ftr-362	3294	2	irs	irs	PROPN
ftr-362	3294	3	assessed	assess	VERB
ftr-362	3294	4	tax	tax	NOUN
ftr-362	3294	5	and	and	CCONJ
ftr-362	3294	6	fraud	fraud	NOUN
ftr-362	3294	7	penalties	penalty	NOUN
ftr-362	3294	8	in	in	ADP
ftr-362	3294	9	2006	2006	NUM
ftr-362	3294	10	,	,	PUNCT
ftr-362	3294	11	on	on	ADP
ftr-362	3294	12	the	the	DET
ftr-362	3294	13	theory	theory	NOUN
ftr-362	3294	14	that	that	SCONJ
ftr-362	3294	15	there	there	PRON
ftr-362	3294	16	was	be	VERB
ftr-362	3294	17	fraudulent	fraudulent	ADJ
ftr-362	3294	18	underpayment	underpayment	NOUN
ftr-362	3294	19	and	and	CCONJ
ftr-362	3294	20	that	that	SCONJ
ftr-362	3294	21	,	,	PUNCT
ftr-362	3294	22	therefore	therefore	ADV
ftr-362	3294	23	,	,	PUNCT
ftr-362	3294	24	pursuant	pursuant	ADJ
ftr-362	3294	25	to	to	ADP
ftr-362	3294	26	§	§	PROPN
ftr-362	3294	27	6501(c)(1	6501(c)(1	NOUN
ftr-362	3294	28	)	)	PUNCT
ftr-362	3294	29	the	the	DET
ftr-362	3294	30	statute	statute	NOUN
ftr-362	3294	31	of	of	ADP
ftr-362	3294	32	limitations	limitation	NOUN
ftr-362	3294	33	did	do	AUX
ftr-362	3294	34	not	not	PART
ftr-362	3294	35	bar	bar	VERB
ftr-362	3294	36	the	the	DET
ftr-362	3294	37	assessment	assessment	NOUN
ftr-362	3294	38	.	.	PUNCT
ftr-362	3295	1	the	the	DET
ftr-362	3295	2	taxpayer	taxpayer	NOUN
ftr-362	3295	3	argued	argue	VERB
ftr-362	3295	4	that	that	SCONJ
ftr-362	3295	5	reg	reg	NOUN
ftr-362	3295	6	.	.	PUNCT
ftr-362	3296	1	§	§	PROPN
ftr-362	3296	2	1.6664	1.6664	NUM
ftr-362	3296	3	-	-	SYM
ftr-362	3296	4	2(c)(1	2(c)(1	NUM
ftr-362	3296	5	)	)	PUNCT
ftr-362	3296	6	and	and	CCONJ
ftr-362	3296	7	(	(	PUNCT
ftr-362	3296	8	g	g	NOUN
ftr-362	3296	9	)	)	PUNCT
ftr-362	3296	10	,	,	PUNCT
ftr-362	3296	11	ex	ex	X
ftr-362	3296	12	.	.	PUNCT
ftr-362	3296	13	(	(	PUNCT
ftr-362	3296	14	3	3	NUM
ftr-362	3296	15	)	)	PUNCT
ftr-362	3296	16	,	,	PUNCT
ftr-362	3296	17	which	which	PRON
ftr-362	3296	18	provide	provide	VERB
ftr-362	3296	19	that	that	DET
ftr-362	3296	20	overstated	overstate	VERB
ftr-362	3296	21	prepayment	prepayment	NOUN
ftr-362	3296	22	credits	credit	NOUN
ftr-362	3296	23	(	(	PUNCT
ftr-362	3296	24	e.g.	e.g.	ADV
ftr-362	3296	25	,	,	PUNCT
ftr-362	3296	26	overstated	overstate	VERB
ftr-362	3296	27	withholding	withholding	NOUN
ftr-362	3296	28	)	)	PUNCT
ftr-362	3296	29	result	result	NOUN
ftr-362	3296	30	in	in	ADP
ftr-362	3296	31	underpayments	underpayment	NOUN
ftr-362	3296	32	of	of	ADP
ftr-362	3296	33	tax	tax	NOUN
ftr-362	3296	34	within	within	ADP
ftr-362	3296	35	the	the	DET
ftr-362	3296	36	meaning	meaning	NOUN
ftr-362	3296	37	of	of	ADP
ftr-362	3296	38	§	§	PROPN
ftr-362	3296	39	6664	6664	NUM
ftr-362	3296	40	,	,	PUNCT
ftr-362	3296	41	was	be	AUX
ftr-362	3296	42	invalid	invalid	ADJ
ftr-362	3296	43	.	.	PUNCT
ftr-362	3297	1	in	in	ADP
ftr-362	3297	2	a	a	DET
ftr-362	3297	3	reviewed	review	VERB
ftr-362	3297	4	opinion	opinion	NOUN
ftr-362	3297	5	by	by	ADP
ftr-362	3297	6	judge	judge	NOUN
ftr-362	3297	7	haines	haine	NOUN
ftr-362	3297	8	(	(	PUNCT
ftr-362	3297	9	joined	join	VERB
ftr-362	3297	10	by	by	ADP
ftr-362	3297	11	ten	ten	NUM
ftr-362	3297	12	other	other	ADJ
ftr-362	3297	13	judges	judge	NOUN
ftr-362	3297	14	)	)	PUNCT
ftr-362	3297	15	,	,	PUNCT
ftr-362	3297	16	the	the	DET
ftr-362	3297	17	tax	tax	NOUN
ftr-362	3297	18	court	court	NOUN
ftr-362	3297	19	,	,	PUNCT
ftr-362	3297	20	applying	apply	VERB
ftr-362	3297	21	the	the	DET
ftr-362	3297	22	chevron	chevron	NOUN
ftr-362	3297	23	test	test	NOUN
ftr-362	3297	24	(	(	PUNCT
ftr-362	3297	25	because	because	SCONJ
ftr-362	3297	26	the	the	DET
ftr-362	3297	27	case	case	NOUN
ftr-362	3297	28	was	be	AUX
ftr-362	3297	29	appealable	appealable	ADJ
ftr-362	3297	30	to	to	ADP
ftr-362	3297	31	the	the	DET
ftr-362	3297	32	sixth	sixth	ADJ
ftr-362	3297	33	circuit	circuit	NOUN
ftr-362	3297	34	,	,	PUNCT
ftr-362	3297	35	which	which	PRON
ftr-362	3297	36	applies	apply	VERB
ftr-362	3297	37	the	the	DET
ftr-362	3297	38	chevron	chevron	PROPN
ftr-362	3297	39	test	test	NOUN
ftr-362	3297	40	to	to	ADP
ftr-362	3297	41	treasury	treasury	NOUN
ftr-362	3297	42	regulations	regulation	NOUN
ftr-362	3297	43	)	)	PUNCT
ftr-362	3297	44	,	,	PUNCT
ftr-362	3297	45	upheld	uphold	VERB
ftr-362	3297	46	the	the	DET
ftr-362	3297	47	validity	validity	NOUN
ftr-362	3297	48	of	of	ADP
ftr-362	3297	49	reg	reg	NOUN
ftr-362	3297	50	.	.	PUNCT
ftr-362	3298	1	§	§	PROPN
ftr-362	3298	2	1.6664	1.6664	NUM
ftr-362	3298	3	-	-	SYM
ftr-362	3298	4	2(c)(1	2(c)(1	NUM
ftr-362	3298	5	)	)	PUNCT
ftr-362	3298	6	and	and	CCONJ
ftr-362	3298	7	(	(	PUNCT
ftr-362	3298	8	g	g	NOUN
ftr-362	3298	9	)	)	PUNCT
ftr-362	3298	10	,	,	PUNCT
ftr-362	3298	11	ex	ex	X
ftr-362	3298	12	.	.	PUNCT
ftr-362	3298	13	(	(	PUNCT
ftr-362	3298	14	3	3	NUM
ftr-362	3298	15	)	)	PUNCT
ftr-362	3298	16	.	.	PUNCT
ftr-362	3299	1	the	the	DET
ftr-362	3299	2	assessments	assessment	NOUN
ftr-362	3299	3	were	be	AUX
ftr-362	3299	4	upheld	uphold	VERB
ftr-362	3299	5	.	.	PUNCT
ftr-362	3300	1	•	•	NUM
ftr-362	3300	2	judges	judges	PROPN
ftr-362	3300	3	wherry	wherry	PROPN
ftr-362	3300	4	and	and	CCONJ
ftr-362	3300	5	gustafson	gustafson	PROPN
ftr-362	3300	6	(	(	PUNCT
ftr-362	3300	7	joined	join	VERB
ftr-362	3300	8	by	by	ADP
ftr-362	3300	9	judge	judge	PROPN
ftr-362	3300	10	halpern	halpern	PROPN
ftr-362	3300	11	)	)	PUNCT
ftr-362	3300	12	dissented	dissent	VERB
ftr-362	3300	13	and	and	CCONJ
ftr-362	3300	14	would	would	AUX
ftr-362	3300	15	have	have	AUX
ftr-362	3300	16	invalidated	invalidate	VERB
ftr-362	3300	17	the	the	DET
ftr-362	3300	18	regulations	regulation	NOUN
ftr-362	3300	19	as	as	ADP
ftr-362	3300	20	an	an	DET
ftr-362	3300	21	impermissible	impermissible	ADJ
ftr-362	3300	22	construction	construction	NOUN
ftr-362	3300	23	of	of	ADP
ftr-362	3300	24	the	the	DET
ftr-362	3300	25	statute	statute	NOUN
ftr-362	3300	26	.	.	PUNCT
ftr-362	3301	1	2011	2011	NUM
ftr-362	3301	2	]	]	PUNCT
ftr-362	3301	3	recent	recent	ADJ
ftr-362	3301	4	developments	development	NOUN
ftr-362	3301	5	in	in	ADP
ftr-362	3301	6	federal	federal	ADJ
ftr-362	3301	7	income	income	NOUN
ftr-362	3301	8	taxation	taxation	NOUN
ftr-362	3301	9	727	727	NUM
ftr-362	3301	10	f.	f.	PROPN
ftr-362	3301	11	liens	lien	NOUN
ftr-362	3301	12	and	and	CCONJ
ftr-362	3301	13	collections	collection	NOUN
ftr-362	3301	14	1	1	NUM
ftr-362	3301	15	.	.	PUNCT
ftr-362	3302	1	in	in	ADP
ftr-362	3302	2	this	this	DET
ftr-362	3302	3	much	much	ADV
ftr-362	3302	4	-	-	PUNCT
ftr-362	3302	5	discussed	discuss	VERB
ftr-362	3302	6	case	case	NOUN
ftr-362	3302	7	,	,	PUNCT
ftr-362	3302	8	taxpayer	taxpayer	NOUN
ftr-362	3302	9	’s	’s	PART
ftr-362	3302	10	poverty	poverty	NOUN
ftr-362	3302	11	trumps	trump	VERB
ftr-362	3302	12	a	a	DET
ftr-362	3302	13	proposed	propose	VERB
ftr-362	3302	14	levy	levy	NOUN
ftr-362	3302	15	.	.	PUNCT
ftr-362	3303	1	vinatieri	vinatieri	PROPN
ftr-362	3303	2	v.	v.	PROPN
ftr-362	3303	3	commissioner	commissioner	PROPN
ftr-362	3303	4	,	,	PUNCT
ftr-362	3303	5	133	133	NUM
ftr-362	3303	6	t.c	t.c	PROPN
ftr-362	3303	7	.	.	PUNCT
ftr-362	3304	1	no	no	INTJ
ftr-362	3304	2	.	.	NOUN
ftr-362	3305	1	16	16	NUM
ftr-362	3305	2	(	(	PUNCT
ftr-362	3305	3	12/21/09	12/21/09	PROPN
ftr-362	3305	4	)	)	PUNCT
ftr-362	3305	5	.	.	PUNCT
ftr-362	3306	1	the	the	DET
ftr-362	3306	2	taxpayer	taxpayer	NOUN
ftr-362	3306	3	submitted	submit	VERB
ftr-362	3306	4	a	a	DET
ftr-362	3306	5	settlement	settlement	NOUN
ftr-362	3306	6	offer	offer	NOUN
ftr-362	3306	7	for	for	ADP
ftr-362	3306	8	delinquent	delinquent	ADJ
ftr-362	3306	9	taxes	taxis	NOUN
ftr-362	3306	10	,	,	PUNCT
ftr-362	3306	11	but	but	CCONJ
ftr-362	3306	12	the	the	DET
ftr-362	3306	13	irs	irs	PROPN
ftr-362	3306	14	determined	determine	VERB
ftr-362	3306	15	to	to	PART
ftr-362	3306	16	levy	levy	VERB
ftr-362	3306	17	on	on	ADP
ftr-362	3306	18	the	the	DET
ftr-362	3306	19	taxpayer	taxpayer	NOUN
ftr-362	3306	20	’s	’s	PART
ftr-362	3306	21	wages	wage	NOUN
ftr-362	3306	22	and	and	CCONJ
ftr-362	3306	23	car	car	NOUN
ftr-362	3306	24	.	.	PUNCT
ftr-362	3307	1	even	even	ADV
ftr-362	3307	2	though	though	SCONJ
ftr-362	3307	3	the	the	DET
ftr-362	3307	4	irs	irs	PROPN
ftr-362	3307	5	concluded	conclude	VERB
ftr-362	3307	6	that	that	SCONJ
ftr-362	3307	7	the	the	DET
ftr-362	3307	8	levy	levy	NOUN
ftr-362	3307	9	would	would	AUX
ftr-362	3307	10	create	create	VERB
ftr-362	3307	11	an	an	DET
ftr-362	3307	12	economic	economic	ADJ
ftr-362	3307	13	hardship	hardship	NOUN
ftr-362	3307	14	,	,	PUNCT
ftr-362	3307	15	the	the	DET
ftr-362	3307	16	settlement	settlement	NOUN
ftr-362	3307	17	officer	officer	NOUN
ftr-362	3307	18	determined	determine	VERB
ftr-362	3307	19	collection	collection	NOUN
ftr-362	3307	20	alternatives	alternative	NOUN
ftr-362	3307	21	to	to	ADP
ftr-362	3307	22	the	the	DET
ftr-362	3307	23	levy	levy	NOUN
ftr-362	3307	24	,	,	PUNCT
ftr-362	3307	25	including	include	VERB
ftr-362	3307	26	an	an	DET
ftr-362	3307	27	installment	installment	NOUN
ftr-362	3307	28	agreement	agreement	NOUN
ftr-362	3307	29	,	,	PUNCT
ftr-362	3307	30	an	an	DET
ftr-362	3307	31	offer	offer	NOUN
ftr-362	3307	32	-	-	PUNCT
ftr-362	3307	33	in	in	ADP
ftr-362	3307	34	-	-	PUNCT
ftr-362	3307	35	compromise	compromise	NOUN
ftr-362	3307	36	,	,	PUNCT
ftr-362	3307	37	and	and	CCONJ
ftr-362	3307	38	reporting	report	VERB
ftr-362	3307	39	the	the	DET
ftr-362	3307	40	account	account	NOUN
ftr-362	3307	41	as	as	ADP
ftr-362	3307	42	currently	currently	ADV
ftr-362	3307	43	not	not	PART
ftr-362	3307	44	collectible	collectible	ADJ
ftr-362	3307	45	,	,	PUNCT
ftr-362	3307	46	were	be	AUX
ftr-362	3307	47	not	not	PART
ftr-362	3307	48	available	available	ADJ
ftr-362	3307	49	because	because	SCONJ
ftr-362	3307	50	the	the	DET
ftr-362	3307	51	taxpayer	taxpayer	NOUN
ftr-362	3307	52	had	have	AUX
ftr-362	3307	53	not	not	PART
ftr-362	3307	54	filed	file	VERB
ftr-362	3307	55	returns	return	NOUN
ftr-362	3307	56	for	for	ADP
ftr-362	3307	57	several	several	ADJ
ftr-362	3307	58	years	year	NOUN
ftr-362	3307	59	.	.	PUNCT
ftr-362	3308	1	in	in	ADP
ftr-362	3308	2	a	a	DET
ftr-362	3308	3	review	review	NOUN
ftr-362	3308	4	of	of	ADP
ftr-362	3308	5	a	a	DET
ftr-362	3308	6	§	§	PROPN
ftr-362	3308	7	6330	6330	NUM
ftr-362	3308	8	cdp	cdp	NOUN
ftr-362	3308	9	hearing	hearing	NOUN
ftr-362	3308	10	,	,	PUNCT
ftr-362	3308	11	judge	judge	PROPN
ftr-362	3308	12	dawson	dawson	PROPN
ftr-362	3308	13	held	hold	VERB
ftr-362	3308	14	that	that	SCONJ
ftr-362	3308	15	it	it	PRON
ftr-362	3308	16	was	be	AUX
ftr-362	3308	17	unreasonable	unreasonable	ADJ
ftr-362	3308	18	and	and	CCONJ
ftr-362	3308	19	an	an	DET
ftr-362	3308	20	abuse	abuse	NOUN
ftr-362	3308	21	of	of	ADP
ftr-362	3308	22	discretion	discretion	NOUN
ftr-362	3308	23	for	for	ADP
ftr-362	3308	24	the	the	DET
ftr-362	3308	25	irs	irs	PROPN
ftr-362	3308	26	to	to	PART
ftr-362	3308	27	proceed	proceed	VERB
ftr-362	3308	28	to	to	PART
ftr-362	3308	29	levy	levy	VERB
ftr-362	3308	30	on	on	ADP
ftr-362	3308	31	the	the	DET
ftr-362	3308	32	taxpayer	taxpayer	NOUN
ftr-362	3308	33	’s	’s	PART
ftr-362	3308	34	wages	wage	NOUN
ftr-362	3308	35	and	and	CCONJ
ftr-362	3308	36	car	car	NOUN
ftr-362	3308	37	,	,	PUNCT
ftr-362	3308	38	because	because	SCONJ
ftr-362	3308	39	a	a	DET
ftr-362	3308	40	levy	levy	NOUN
ftr-362	3308	41	would	would	AUX
ftr-362	3308	42	have	have	AUX
ftr-362	3308	43	left	leave	VERB
ftr-362	3308	44	the	the	DET
ftr-362	3308	45	taxpayer	taxpayer	NOUN
ftr-362	3308	46	impoverished	impoverished	ADJ
ftr-362	3308	47	.	.	PUNCT
ftr-362	3309	1	section	section	NOUN
ftr-362	3309	2	6343(a)(1	6343(a)(1	NUM
ftr-362	3309	3	)	)	PUNCT
ftr-362	3309	4	requires	require	VERB
ftr-362	3309	5	that	that	SCONJ
ftr-362	3309	6	the	the	DET
ftr-362	3309	7	irs	irs	PROPN
ftr-362	3309	8	must	must	AUX
ftr-362	3309	9	release	release	VERB
ftr-362	3309	10	a	a	DET
ftr-362	3309	11	levy	levy	NOUN
ftr-362	3309	12	upon	upon	SCONJ
ftr-362	3309	13	all	all	ADV
ftr-362	3309	14	,	,	PUNCT
ftr-362	3309	15	or	or	CCONJ
ftr-362	3309	16	part	part	NOUN
ftr-362	3309	17	of	of	ADP
ftr-362	3309	18	,	,	PUNCT
ftr-362	3309	19	a	a	DET
ftr-362	3309	20	taxpayer	taxpayer	NOUN
ftr-362	3309	21	’s	’s	PART
ftr-362	3309	22	property	property	NOUN
ftr-362	3309	23	if	if	SCONJ
ftr-362	3309	24	it	it	PRON
ftr-362	3309	25	determines	determine	VERB
ftr-362	3309	26	that	that	SCONJ
ftr-362	3309	27	the	the	DET
ftr-362	3309	28	levy	levy	NOUN
ftr-362	3309	29	creates	create	VERB
ftr-362	3309	30	an	an	DET
ftr-362	3309	31	economic	economic	ADJ
ftr-362	3309	32	hardship	hardship	NOUN
ftr-362	3309	33	due	due	ADP
ftr-362	3309	34	to	to	ADP
ftr-362	3309	35	the	the	DET
ftr-362	3309	36	taxpayer	taxpayer	NOUN
ftr-362	3309	37	’s	’s	PART
ftr-362	3309	38	financial	financial	ADJ
ftr-362	3309	39	condition	condition	NOUN
ftr-362	3309	40	.	.	PUNCT
ftr-362	3310	1	reg	reg	NOUN
ftr-362	3310	2	.	.	PUNCT
ftr-362	3311	1	§	§	PROPN
ftr-362	3311	2	301.6343	301.6343	PROPN
ftr-362	3311	3	-	-	SYM
ftr-362	3311	4	1(b)(4	1(b)(4	NUM
ftr-362	3311	5	)	)	PUNCT
ftr-362	3311	6	provides	provide	VERB
ftr-362	3311	7	that	that	SCONJ
ftr-362	3311	8	a	a	DET
ftr-362	3311	9	levy	levy	NOUN
ftr-362	3311	10	creates	create	VERB
ftr-362	3311	11	an	an	DET
ftr-362	3311	12	economic	economic	ADJ
ftr-362	3311	13	hardship	hardship	NOUN
ftr-362	3311	14	due	due	ADP
ftr-362	3311	15	to	to	ADP
ftr-362	3311	16	the	the	DET
ftr-362	3311	17	financial	financial	ADJ
ftr-362	3311	18	condition	condition	NOUN
ftr-362	3311	19	of	of	ADP
ftr-362	3311	20	an	an	DET
ftr-362	3311	21	individual	individual	ADJ
ftr-362	3311	22	taxpayer	taxpayer	NOUN
ftr-362	3311	23	and	and	CCONJ
ftr-362	3311	24	must	must	AUX
ftr-362	3311	25	be	be	AUX
ftr-362	3311	26	released	release	VERB
ftr-362	3311	27	“	"	PUNCT
ftr-362	3311	28	if	if	SCONJ
ftr-362	3311	29	satisfaction	satisfaction	NOUN
ftr-362	3311	30	of	of	ADP
ftr-362	3311	31	the	the	DET
ftr-362	3311	32	levy	levy	NOUN
ftr-362	3311	33	in	in	ADP
ftr-362	3311	34	whole	whole	ADJ
ftr-362	3311	35	or	or	CCONJ
ftr-362	3311	36	in	in	ADP
ftr-362	3311	37	part	part	NOUN
ftr-362	3311	38	will	will	AUX
ftr-362	3311	39	cause	cause	VERB
ftr-362	3311	40	an	an	DET
ftr-362	3311	41	individual	individual	ADJ
ftr-362	3311	42	taxpayer	taxpayer	NOUN
ftr-362	3311	43	to	to	PART
ftr-362	3311	44	be	be	AUX
ftr-362	3311	45	unable	unable	ADJ
ftr-362	3311	46	to	to	PART
ftr-362	3311	47	pay	pay	VERB
ftr-362	3311	48	his	his	PRON
ftr-362	3311	49	or	or	CCONJ
ftr-362	3311	50	her	her	PRON
ftr-362	3311	51	reasonable	reasonable	ADJ
ftr-362	3311	52	basic	basic	ADJ
ftr-362	3311	53	living	living	NOUN
ftr-362	3311	54	expenses	expense	NOUN
ftr-362	3311	55	.	.	PUNCT
ftr-362	3311	56	”	"	PUNCT
ftr-362	3312	1	because	because	SCONJ
ftr-362	3312	2	the	the	DET
ftr-362	3312	3	taxpayer	taxpayer	NOUN
ftr-362	3312	4	had	have	AUX
ftr-362	3312	5	demonstrated	demonstrate	VERB
ftr-362	3312	6	that	that	SCONJ
ftr-362	3312	7	a	a	DET
ftr-362	3312	8	levy	levy	NOUN
ftr-362	3312	9	would	would	AUX
ftr-362	3312	10	render	render	VERB
ftr-362	3312	11	her	she	PRON
ftr-362	3312	12	unable	unable	ADJ
ftr-362	3312	13	to	to	PART
ftr-362	3312	14	pay	pay	VERB
ftr-362	3312	15	her	her	PRON
ftr-362	3312	16	reasonable	reasonable	ADJ
ftr-362	3312	17	basic	basic	ADJ
ftr-362	3312	18	living	living	NOUN
ftr-362	3312	19	expenses	expense	NOUN
ftr-362	3312	20	,	,	PUNCT
ftr-362	3312	21	the	the	DET
ftr-362	3312	22	irs	irs	PROPN
ftr-362	3312	23	was	be	AUX
ftr-362	3312	24	barred	bar	VERB
ftr-362	3312	25	from	from	ADP
ftr-362	3312	26	levying	levy	VERB
ftr-362	3312	27	.	.	PUNCT
ftr-362	3313	1	judge	judge	PROPN
ftr-362	3313	2	dawson	dawson	PROPN
ftr-362	3313	3	rejected	reject	VERB
ftr-362	3313	4	the	the	DET
ftr-362	3313	5	irs	irs	PROPN
ftr-362	3313	6	’s	’s	PART
ftr-362	3313	7	argument	argument	NOUN
ftr-362	3313	8	that	that	SCONJ
ftr-362	3313	9	because	because	SCONJ
ftr-362	3313	10	the	the	DET
ftr-362	3313	11	taxpayer	taxpayer	NOUN
ftr-362	3313	12	was	be	AUX
ftr-362	3313	13	not	not	PART
ftr-362	3313	14	in	in	ADP
ftr-362	3313	15	compliance	compliance	NOUN
ftr-362	3313	16	with	with	ADP
ftr-362	3313	17	the	the	DET
ftr-362	3313	18	filing	filing	NOUN
ftr-362	3313	19	requirements	requirement	NOUN
ftr-362	3313	20	for	for	ADP
ftr-362	3313	21	all	all	DET
ftr-362	3313	22	required	require	VERB
ftr-362	3313	23	tax	tax	NOUN
ftr-362	3313	24	returns	return	NOUN
ftr-362	3313	25	,	,	PUNCT
ftr-362	3313	26	its	its	PRON
ftr-362	3313	27	determination	determination	NOUN
ftr-362	3313	28	to	to	PART
ftr-362	3313	29	levy	levy	NOUN
ftr-362	3313	30	was	be	AUX
ftr-362	3313	31	not	not	PART
ftr-362	3313	32	unreasonable	unreasonable	ADJ
ftr-362	3313	33	.	.	PUNCT
ftr-362	3314	1	•	•	NUM
ftr-362	3314	2	the	the	DET
ftr-362	3314	3	requirement	requirement	NOUN
ftr-362	3314	4	that	that	SCONJ
ftr-362	3314	5	taxpayer	taxpayer	NOUN
ftr-362	3314	6	be	be	AUX
ftr-362	3314	7	currently	currently	ADV
ftr-362	3314	8	in	in	ADP
ftr-362	3314	9	compliance	compliance	NOUN
ftr-362	3314	10	with	with	ADP
ftr-362	3314	11	his	his	PRON
ftr-362	3314	12	or	or	CCONJ
ftr-362	3314	13	her	her	PRON
ftr-362	3314	14	obligations	obligation	NOUN
ftr-362	3314	15	to	to	ADP
ftr-362	3314	16	the	the	DET
ftr-362	3314	17	irs	irs	PROPN
ftr-362	3314	18	under	under	ADP
ftr-362	3314	19	its	its	PRON
ftr-362	3314	20	“	"	PUNCT
ftr-362	3314	21	currently	currently	ADV
ftr-362	3314	22	not	not	PART
ftr-362	3314	23	collectible	collectible	ADJ
ftr-362	3314	24	”	"	PUNCT
ftr-362	3314	25	(	(	PUNCT
ftr-362	3314	26	“	"	PUNCT
ftr-362	3314	27	cnc	cnc	ADJ
ftr-362	3314	28	”	"	PUNCT
ftr-362	3314	29	)	)	PUNCT
ftr-362	3314	30	program	program	NOUN
ftr-362	3314	31	does	do	AUX
ftr-362	3314	32	not	not	PART
ftr-362	3314	33	apply	apply	VERB
ftr-362	3314	34	to	to	ADP
ftr-362	3314	35	relief	relief	NOUN
ftr-362	3314	36	under	under	ADP
ftr-362	3314	37	§	§	PROPN
ftr-362	3314	38	6343	6343	NUM
ftr-362	3314	39	.	.	PUNCT
ftr-362	3315	1	a.	a.	NOUN
ftr-362	3315	2	appeals	appeal	NOUN
ftr-362	3315	3	must	must	AUX
ftr-362	3315	4	address	address	VERB
ftr-362	3315	5	credible	credible	ADJ
ftr-362	3315	6	claims	claim	NOUN
ftr-362	3315	7	of	of	ADP
ftr-362	3315	8	economic	economic	ADJ
ftr-362	3315	9	hardship	hardship	NOUN
ftr-362	3315	10	.	.	PUNCT
ftr-362	3316	1	chief	chief	ADJ
ftr-362	3316	2	counsel	counsel	NOUN
ftr-362	3316	3	notice	notice	VERB
ftr-362	3316	4	cc-2011	cc-2011	PROPN
ftr-362	3316	5	-	-	PUNCT
ftr-362	3316	6	005	005	NUM
ftr-362	3316	7	(	(	PUNCT
ftr-362	3316	8	12/22/10	12/22/10	NUM
ftr-362	3316	9	)	)	PUNCT
ftr-362	3316	10	.	.	PUNCT
ftr-362	3317	1	in	in	ADP
ftr-362	3317	2	response	response	NOUN
ftr-362	3317	3	to	to	ADP
ftr-362	3317	4	the	the	DET
ftr-362	3317	5	vinatieri	vinatieri	ADJ
ftr-362	3317	6	case	case	NOUN
ftr-362	3317	7	,	,	PUNCT
ftr-362	3317	8	the	the	DET
ftr-362	3317	9	chief	chief	ADJ
ftr-362	3317	10	counsel	counsel	NOUN
ftr-362	3317	11	now	now	ADV
ftr-362	3317	12	requires	require	VERB
ftr-362	3317	13	appeals	appeal	NOUN
ftr-362	3317	14	to	to	PART
ftr-362	3317	15	address	address	VERB
ftr-362	3317	16	credible	credible	ADJ
ftr-362	3317	17	claims	claim	NOUN
ftr-362	3317	18	of	of	ADP
ftr-362	3317	19	economic	economic	ADJ
ftr-362	3317	20	hardship	hardship	NOUN
ftr-362	3317	21	.	.	PUNCT
ftr-362	3318	1	2	2	X
ftr-362	3318	2	.	.	X
ftr-362	3318	3	you	you	PRON
ftr-362	3318	4	only	only	ADV
ftr-362	3318	5	imagined	imagine	VERB
ftr-362	3318	6	that	that	SCONJ
ftr-362	3318	7	a	a	DET
ftr-362	3318	8	discharge	discharge	NOUN
ftr-362	3318	9	in	in	ADP
ftr-362	3318	10	bankruptcy	bankruptcy	NOUN
ftr-362	3318	11	from	from	ADP
ftr-362	3318	12	personal	personal	ADJ
ftr-362	3318	13	liability	liability	NOUN
ftr-362	3318	14	for	for	ADP
ftr-362	3318	15	back	back	ADJ
ftr-362	3318	16	income	income	NOUN
ftr-362	3318	17	taxes	taxis	NOUN
ftr-362	3318	18	really	really	ADV
ftr-362	3318	19	got	get	VERB
ftr-362	3318	20	you	you	PRON
ftr-362	3318	21	off	off	ADP
ftr-362	3318	22	the	the	DET
ftr-362	3318	23	hook	hook	NOUN
ftr-362	3318	24	.	.	PUNCT
ftr-362	3319	1	wadleigh	wadleigh	PROPN
ftr-362	3319	2	v.	v.	PROPN
ftr-362	3319	3	commissioner	commissioner	PROPN
ftr-362	3319	4	,	,	PUNCT
ftr-362	3319	5	134	134	NUM
ftr-362	3319	6	t.c	t.c	NOUN
ftr-362	3319	7	.	.	PUNCT
ftr-362	3320	1	no	no	INTJ
ftr-362	3320	2	.	.	NOUN
ftr-362	3321	1	14	14	NUM
ftr-362	3321	2	(	(	PUNCT
ftr-362	3321	3	6/15/10	6/15/10	NUM
ftr-362	3321	4	)	)	PUNCT
ftr-362	3321	5	.	.	PUNCT
ftr-362	3322	1	this	this	DET
ftr-362	3322	2	case	case	NOUN
ftr-362	3322	3	involved	involve	VERB
ftr-362	3322	4	a	a	DET
ftr-362	3322	5	review	review	NOUN
ftr-362	3322	6	of	of	ADP
ftr-362	3322	7	the	the	DET
ftr-362	3322	8	irs	irs	PROPN
ftr-362	3322	9	’s	’s	PART
ftr-362	3322	10	determination	determination	NOUN
ftr-362	3322	11	in	in	ADP
ftr-362	3322	12	a	a	DET
ftr-362	3322	13	§	§	PROPN
ftr-362	3322	14	6330	6330	NUM
ftr-362	3322	15	cdp	cdp	NOUN
ftr-362	3322	16	hearing	hearing	NOUN
ftr-362	3322	17	not	not	PART
ftr-362	3322	18	to	to	PART
ftr-362	3322	19	release	release	VERB
ftr-362	3322	20	a	a	DET
ftr-362	3322	21	levy	levy	NOUN
ftr-362	3322	22	on	on	ADP
ftr-362	3322	23	the	the	DET
ftr-362	3322	24	taxpayer	taxpayer	NOUN
ftr-362	3322	25	’s	’s	PART
ftr-362	3322	26	pension	pension	NOUN
ftr-362	3322	27	.	.	PUNCT
ftr-362	3323	1	the	the	DET
ftr-362	3323	2	tax	tax	NOUN
ftr-362	3323	3	lien	lien	NOUN
ftr-362	3323	4	had	have	AUX
ftr-362	3323	5	not	not	PART
ftr-362	3323	6	been	be	AUX
ftr-362	3323	7	perfected	perfect	VERB
ftr-362	3323	8	by	by	ADP
ftr-362	3323	9	filing	file	VERB
ftr-362	3323	10	a	a	DET
ftr-362	3323	11	notice	notice	NOUN
ftr-362	3323	12	of	of	ADP
ftr-362	3323	13	federal	federal	ADJ
ftr-362	3323	14	tax	tax	NOUN
ftr-362	3323	15	lien	lien	NOUN
ftr-362	3323	16	,	,	PUNCT
ftr-362	3323	17	and	and	CCONJ
ftr-362	3323	18	prior	prior	ADV
ftr-362	3323	19	to	to	ADP
ftr-362	3323	20	the	the	DET
ftr-362	3323	21	irs	irs	PROPN
ftr-362	3323	22	issuing	issue	VERB
ftr-362	3323	23	its	its	PRON
ftr-362	3323	24	notice	notice	NOUN
ftr-362	3323	25	of	of	ADP
ftr-362	3323	26	intent	intent	NOUN
ftr-362	3323	27	to	to	PART
ftr-362	3323	28	levy	levy	VERB
ftr-362	3323	29	,	,	PUNCT
ftr-362	3323	30	the	the	DET
ftr-362	3323	31	taxpayer	taxpayer	NOUN
ftr-362	3323	32	’s	’s	PART
ftr-362	3323	33	personal	personal	ADJ
ftr-362	3323	34	liability	liability	NOUN
ftr-362	3323	35	for	for	ADP
ftr-362	3323	36	the	the	DET
ftr-362	3323	37	income	income	NOUN
ftr-362	3323	38	taxes	taxis	NOUN
ftr-362	3323	39	in	in	ADP
ftr-362	3323	40	question	question	NOUN
ftr-362	3323	41	had	have	AUX
ftr-362	3323	42	been	be	AUX
ftr-362	3323	43	discharged	discharge	VERB
ftr-362	3323	44	in	in	ADP
ftr-362	3323	45	bankruptcy	bankruptcy	NOUN
ftr-362	3323	46	.	.	PUNCT
ftr-362	3324	1	the	the	DET
ftr-362	3324	2	tax	tax	NOUN
ftr-362	3324	3	court	court	NOUN
ftr-362	3324	4	(	(	PUNCT
ftr-362	3324	5	judge	judge	NOUN
ftr-362	3324	6	marvel	marvel	PROPN
ftr-362	3324	7	)	)	PUNCT
ftr-362	3324	8	held	hold	VERB
ftr-362	3324	9	that	that	SCONJ
ftr-362	3324	10	because	because	SCONJ
ftr-362	3324	11	the	the	DET
ftr-362	3324	12	taxpayer	taxpayer	NOUN
ftr-362	3324	13	’s	’s	PART
ftr-362	3324	14	pension	pension	NOUN
ftr-362	3324	15	was	be	AUX
ftr-362	3324	16	an	an	DET
ftr-362	3324	17	excluded	exclude	VERB
ftr-362	3324	18	asset	asset	NOUN
ftr-362	3324	19	728	728	NUM
ftr-362	3324	20	florida	florida	PROPN
ftr-362	3324	21	tax	tax	NOUN
ftr-362	3324	22	review	review	NOUN
ftr-362	3325	1	[	[	X
ftr-362	3325	2	vol	vol	NOUN
ftr-362	3325	3	.	.	PUNCT
ftr-362	3325	4	10:9	10:9	NUM
ftr-362	3325	5	under	under	ADP
ftr-362	3325	6	11	11	NUM
ftr-362	3325	7	u.s.c	u.s.c	ADJ
ftr-362	3325	8	.	.	PUNCT
ftr-362	3326	1	§	§	PROPN
ftr-362	3326	2	541(c)(2	541(c)(2	NUM
ftr-362	3326	3	)	)	PUNCT
ftr-362	3326	4	that	that	PRON
ftr-362	3326	5	was	be	AUX
ftr-362	3326	6	never	never	ADV
ftr-362	3326	7	part	part	NOUN
ftr-362	3326	8	of	of	ADP
ftr-362	3326	9	the	the	DET
ftr-362	3326	10	bankruptcy	bankruptcy	NOUN
ftr-362	3326	11	estate	estate	NOUN
ftr-362	3326	12	–	–	PUNCT
ftr-362	3326	13	in	in	ADP
ftr-362	3326	14	contrast	contrast	NOUN
ftr-362	3326	15	to	to	ADP
ftr-362	3326	16	an	an	DET
ftr-362	3326	17	exempt	exempt	ADJ
ftr-362	3326	18	asset	asset	NOUN
ftr-362	3326	19	,	,	PUNCT
ftr-362	3326	20	which	which	PRON
ftr-362	3326	21	initially	initially	ADV
ftr-362	3326	22	is	be	AUX
ftr-362	3326	23	part	part	NOUN
ftr-362	3326	24	of	of	ADP
ftr-362	3326	25	the	the	DET
ftr-362	3326	26	bankruptcy	bankruptcy	NOUN
ftr-362	3326	27	estate	estate	NOUN
ftr-362	3326	28	but	but	CCONJ
ftr-362	3326	29	which	which	PRON
ftr-362	3326	30	is	be	AUX
ftr-362	3326	31	unavailable	unavailable	ADJ
ftr-362	3326	32	to	to	PART
ftr-362	3326	33	satisfy	satisfy	VERB
ftr-362	3326	34	creditor	creditor	NOUN
ftr-362	3326	35	’s	’s	PART
ftr-362	3326	36	claims	claim	NOUN
ftr-362	3326	37	–	–	PUNCT
ftr-362	3326	38	the	the	DET
ftr-362	3326	39	§	§	PROPN
ftr-362	3326	40	6231	6231	NUM
ftr-362	3326	41	unperfected	unperfected	ADJ
ftr-362	3326	42	tax	tax	NOUN
ftr-362	3326	43	lien	lien	NOUN
ftr-362	3326	44	on	on	ADP
ftr-362	3326	45	the	the	DET
ftr-362	3326	46	taxpayer	taxpayer	NOUN
ftr-362	3326	47	’s	’s	PART
ftr-362	3326	48	pension	pension	NOUN
ftr-362	3326	49	survived	survive	VERB
ftr-362	3326	50	his	his	PRON
ftr-362	3326	51	bankruptcy	bankruptcy	NOUN
ftr-362	3326	52	and	and	CCONJ
ftr-362	3326	53	could	could	AUX
ftr-362	3326	54	be	be	AUX
ftr-362	3326	55	enforced	enforce	VERB
ftr-362	3326	56	notwithstanding	notwithstanding	ADP
ftr-362	3326	57	his	his	PRON
ftr-362	3326	58	personal	personal	ADJ
ftr-362	3326	59	discharge	discharge	NOUN
ftr-362	3326	60	.	.	PUNCT
ftr-362	3327	1	however	however	ADV
ftr-362	3327	2	,	,	PUNCT
ftr-362	3327	3	the	the	DET
ftr-362	3327	4	lien	lien	NOUN
ftr-362	3327	5	was	be	AUX
ftr-362	3327	6	not	not	PART
ftr-362	3327	7	enforceable	enforceable	ADJ
ftr-362	3327	8	until	until	SCONJ
ftr-362	3327	9	the	the	DET
ftr-362	3327	10	pension	pension	NOUN
ftr-362	3327	11	entered	enter	VERB
ftr-362	3327	12	payout	payout	ADJ
ftr-362	3327	13	status	status	NOUN
ftr-362	3327	14	.	.	PUNCT
ftr-362	3328	1	nevertheless	nevertheless	ADV
ftr-362	3328	2	,	,	PUNCT
ftr-362	3328	3	judge	judge	NOUN
ftr-362	3328	4	marvel	marvel	NOUN
ftr-362	3328	5	remanded	remand	VERB
ftr-362	3328	6	the	the	DET
ftr-362	3328	7	case	case	NOUN
ftr-362	3328	8	to	to	ADP
ftr-362	3328	9	the	the	DET
ftr-362	3328	10	appeals	appeal	NOUN
ftr-362	3328	11	division	division	NOUN
ftr-362	3328	12	,	,	PUNCT
ftr-362	3328	13	but	but	CCONJ
ftr-362	3328	14	retained	retain	VERB
ftr-362	3328	15	jurisdiction	jurisdiction	NOUN
ftr-362	3328	16	,	,	PUNCT
ftr-362	3328	17	because	because	SCONJ
ftr-362	3328	18	the	the	DET
ftr-362	3328	19	record	record	NOUN
ftr-362	3328	20	was	be	AUX
ftr-362	3328	21	inadequate	inadequate	ADJ
ftr-362	3328	22	to	to	PART
ftr-362	3328	23	determine	determine	VERB
ftr-362	3328	24	whether	whether	SCONJ
ftr-362	3328	25	the	the	DET
ftr-362	3328	26	irs	irs	PROPN
ftr-362	3328	27	abused	abuse	VERB
ftr-362	3328	28	its	its	PRON
ftr-362	3328	29	discretion	discretion	NOUN
ftr-362	3328	30	in	in	ADP
ftr-362	3328	31	levying	levy	VERB
ftr-362	3328	32	on	on	ADP
ftr-362	3328	33	the	the	DET
ftr-362	3328	34	taxpayer	taxpayer	NOUN
ftr-362	3328	35	’s	’s	PART
ftr-362	3328	36	retirement	retirement	NOUN
ftr-362	3328	37	income	income	NOUN
ftr-362	3328	38	,	,	PUNCT
ftr-362	3328	39	in	in	ADP
ftr-362	3328	40	the	the	DET
ftr-362	3328	41	face	face	NOUN
ftr-362	3328	42	of	of	ADP
ftr-362	3328	43	the	the	DET
ftr-362	3328	44	taxpayer	taxpayer	NOUN
ftr-362	3328	45	’s	’s	PART
ftr-362	3328	46	claim	claim	NOUN
ftr-362	3328	47	that	that	SCONJ
ftr-362	3328	48	the	the	DET
ftr-362	3328	49	levy	levy	NOUN
ftr-362	3328	50	would	would	AUX
ftr-362	3328	51	result	result	VERB
ftr-362	3328	52	in	in	ADP
ftr-362	3328	53	economic	economic	ADJ
ftr-362	3328	54	hardship	hardship	NOUN
ftr-362	3328	55	by	by	ADP
ftr-362	3328	56	leaving	leave	VERB
ftr-362	3328	57	him	he	PRON
ftr-362	3328	58	destitute	destitute	ADJ
ftr-362	3328	59	.	.	PUNCT
ftr-362	3329	1	3	3	X
ftr-362	3329	2	.	.	X
ftr-362	3330	1	just	just	ADV
ftr-362	3330	2	because	because	SCONJ
ftr-362	3330	3	the	the	DET
ftr-362	3330	4	irs	irs	PROPN
ftr-362	3330	5	thinks	think	VERB
ftr-362	3330	6	it	it	PRON
ftr-362	3330	7	’s	’	VERB
ftr-362	3330	8	not	not	PART
ftr-362	3330	9	worth	worth	ADJ
ftr-362	3330	10	trying	try	VERB
ftr-362	3330	11	to	to	PART
ftr-362	3330	12	levy	levy	VERB
ftr-362	3330	13	on	on	ADP
ftr-362	3330	14	it	it	PRON
ftr-362	3330	15	does	do	AUX
ftr-362	3330	16	n’t	not	PART
ftr-362	3330	17	necessarily	necessarily	ADV
ftr-362	3330	18	mean	mean	VERB
ftr-362	3330	19	it	it	PRON
ftr-362	3330	20	’s	’	VERB
ftr-362	3330	21	not	not	PART
ftr-362	3330	22	a	a	DET
ftr-362	3330	23	fraudulent	fraudulent	ADJ
ftr-362	3330	24	conveyance	conveyance	NOUN
ftr-362	3330	25	if	if	SCONJ
ftr-362	3330	26	you	you	PRON
ftr-362	3330	27	give	give	VERB
ftr-362	3330	28	it	it	PRON
ftr-362	3330	29	away	away	ADV
ftr-362	3330	30	.	.	PUNCT
ftr-362	3331	1	rubenstein	rubenstein	PROPN
ftr-362	3331	2	v.	v.	PROPN
ftr-362	3331	3	commissioner	commissioner	PROPN
ftr-362	3331	4	,	,	PUNCT
ftr-362	3331	5	134	134	NUM
ftr-362	3331	6	t.c	t.c	NOUN
ftr-362	3331	7	.	.	PUNCT
ftr-362	3332	1	no	no	INTJ
ftr-362	3332	2	.	.	NOUN
ftr-362	3332	3	13	13	NUM
ftr-362	3332	4	(	(	PUNCT
ftr-362	3332	5	6/7/10	6/7/10	NUM
ftr-362	3332	6	)	)	PUNCT
ftr-362	3332	7	.	.	PUNCT
ftr-362	3333	1	the	the	DET
ftr-362	3333	2	taxpayer	taxpayer	NOUN
ftr-362	3333	3	’s	’s	PART
ftr-362	3333	4	father	father	NOUN
ftr-362	3333	5	,	,	PUNCT
ftr-362	3333	6	who	who	PRON
ftr-362	3333	7	was	be	AUX
ftr-362	3333	8	insolvent	insolvent	ADJ
ftr-362	3333	9	and	and	CCONJ
ftr-362	3333	10	had	have	VERB
ftr-362	3333	11	substantial	substantial	ADJ
ftr-362	3333	12	unpaid	unpaid	ADJ
ftr-362	3333	13	income	income	NOUN
ftr-362	3333	14	tax	tax	NOUN
ftr-362	3333	15	liabilities	liability	NOUN
ftr-362	3333	16	of	of	ADP
ftr-362	3333	17	which	which	PRON
ftr-362	3333	18	the	the	DET
ftr-362	3333	19	taxpayer	taxpayer	NOUN
ftr-362	3333	20	was	be	AUX
ftr-362	3333	21	aware	aware	ADJ
ftr-362	3333	22	,	,	PUNCT
ftr-362	3333	23	transferred	transfer	VERB
ftr-362	3333	24	to	to	ADP
ftr-362	3333	25	the	the	DET
ftr-362	3333	26	taxpayer	taxpayer	NOUN
ftr-362	3333	27	for	for	ADP
ftr-362	3333	28	little	little	ADJ
ftr-362	3333	29	or	or	CCONJ
ftr-362	3333	30	no	no	PRON
ftr-362	3333	31	consideration	consideration	NOUN
ftr-362	3333	32	the	the	DET
ftr-362	3333	33	condominium	condominium	NOUN
ftr-362	3333	34	in	in	ADP
ftr-362	3333	35	which	which	PRON
ftr-362	3333	36	they	they	PRON
ftr-362	3333	37	both	both	PRON
ftr-362	3333	38	resided	reside	VERB
ftr-362	3333	39	,	,	PUNCT
ftr-362	3333	40	which	which	PRON
ftr-362	3333	41	was	be	AUX
ftr-362	3333	42	worth	worth	ADJ
ftr-362	3333	43	approximately	approximately	ADV
ftr-362	3333	44	$	$	SYM
ftr-362	3333	45	44,000	44,000	NUM
ftr-362	3333	46	.	.	PUNCT
ftr-362	3334	1	in	in	ADP
ftr-362	3334	2	the	the	DET
ftr-362	3334	3	course	course	NOUN
ftr-362	3334	4	of	of	ADP
ftr-362	3334	5	evaluating	evaluate	VERB
ftr-362	3334	6	an	an	DET
ftr-362	3334	7	offer	offer	NOUN
ftr-362	3334	8	in	in	ADP
ftr-362	3334	9	compromise	compromise	NOUN
ftr-362	3334	10	previously	previously	ADV
ftr-362	3334	11	submitted	submit	VERB
ftr-362	3334	12	by	by	ADP
ftr-362	3334	13	the	the	DET
ftr-362	3334	14	father	father	NOUN
ftr-362	3334	15	,	,	PUNCT
ftr-362	3334	16	but	but	CCONJ
ftr-362	3334	17	which	which	PRON
ftr-362	3334	18	was	be	AUX
ftr-362	3334	19	rejected	reject	VERB
ftr-362	3334	20	,	,	PUNCT
ftr-362	3334	21	the	the	DET
ftr-362	3334	22	irs	irs	PROPN
ftr-362	3334	23	had	have	AUX
ftr-362	3334	24	determined	determine	VERB
ftr-362	3334	25	that	that	SCONJ
ftr-362	3334	26	the	the	DET
ftr-362	3334	27	net	net	ADJ
ftr-362	3334	28	realizable	realizable	ADJ
ftr-362	3334	29	equity	equity	NOUN
ftr-362	3334	30	value	value	NOUN
ftr-362	3334	31	in	in	ADP
ftr-362	3334	32	the	the	DET
ftr-362	3334	33	condominium	condominium	NOUN
ftr-362	3334	34	was	be	AUX
ftr-362	3334	35	zero	zero	NUM
ftr-362	3334	36	.	.	PUNCT
ftr-362	3335	1	after	after	ADP
ftr-362	3335	2	the	the	DET
ftr-362	3335	3	transfer	transfer	NOUN
ftr-362	3335	4	,	,	PUNCT
ftr-362	3335	5	the	the	DET
ftr-362	3335	6	irs	irs	PROPN
ftr-362	3335	7	asserted	assert	VERB
ftr-362	3335	8	transferee	transferee	PROPN
ftr-362	3335	9	liability	liability	NOUN
ftr-362	3335	10	equal	equal	ADJ
ftr-362	3335	11	to	to	ADP
ftr-362	3335	12	the	the	DET
ftr-362	3335	13	condominium	condominium	NOUN
ftr-362	3335	14	’s	’s	PART
ftr-362	3335	15	fair	fair	ADJ
ftr-362	3335	16	market	market	NOUN
ftr-362	3335	17	value	value	NOUN
ftr-362	3335	18	on	on	ADP
ftr-362	3335	19	the	the	DET
ftr-362	3335	20	date	date	NOUN
ftr-362	3335	21	of	of	ADP
ftr-362	3335	22	the	the	DET
ftr-362	3335	23	transfer	transfer	NOUN
ftr-362	3335	24	on	on	ADP
ftr-362	3335	25	the	the	DET
ftr-362	3335	26	ground	ground	NOUN
ftr-362	3335	27	that	that	SCONJ
ftr-362	3335	28	the	the	DET
ftr-362	3335	29	transfer	transfer	NOUN
ftr-362	3335	30	was	be	AUX
ftr-362	3335	31	constructively	constructively	ADV
ftr-362	3335	32	fraudulent	fraudulent	ADJ
ftr-362	3335	33	under	under	ADP
ftr-362	3335	34	florida	florida	PROPN
ftr-362	3335	35	’s	’s	PART
ftr-362	3335	36	uniform	uniform	ADJ
ftr-362	3335	37	fraudulent	fraudulent	ADJ
ftr-362	3335	38	transfer	transfer	NOUN
ftr-362	3335	39	act	act	NOUN
ftr-362	3335	40	(	(	PUNCT
ftr-362	3335	41	fufta	fufta	PROPN
ftr-362	3335	42	)	)	PUNCT
ftr-362	3335	43	.	.	PUNCT
ftr-362	3336	1	under	under	ADP
ftr-362	3336	2	florida	florida	PROPN
ftr-362	3336	3	law	law	NOUN
ftr-362	3336	4	the	the	DET
ftr-362	3336	5	condominium	condominium	NOUN
ftr-362	3336	6	was	be	AUX
ftr-362	3336	7	the	the	DET
ftr-362	3336	8	father	father	NOUN
ftr-362	3336	9	’s	’s	PART
ftr-362	3336	10	homestead	homestead	NOUN
ftr-362	3336	11	,	,	PUNCT
ftr-362	3336	12	and	and	CCONJ
ftr-362	3336	13	thus	thus	ADV
ftr-362	3336	14	was	be	AUX
ftr-362	3336	15	generally	generally	ADV
ftr-362	3336	16	exempt	exempt	ADJ
ftr-362	3336	17	from	from	ADP
ftr-362	3336	18	creditor	creditor	NOUN
ftr-362	3336	19	’s	’s	PART
ftr-362	3336	20	claims	claim	NOUN
ftr-362	3336	21	under	under	ADP
ftr-362	3336	22	nonbankruptcy	nonbankruptcy	NOUN
ftr-362	3336	23	law	law	NOUN
ftr-362	3336	24	.	.	PUNCT
ftr-362	3337	1	however	however	ADV
ftr-362	3337	2	,	,	PUNCT
ftr-362	3337	3	the	the	DET
ftr-362	3337	4	fufta	fufta	ADJ
ftr-362	3337	5	excludes	exclude	NOUN
ftr-362	3337	6	from	from	ADP
ftr-362	3337	7	the	the	DET
ftr-362	3337	8	definition	definition	NOUN
ftr-362	3337	9	of	of	ADP
ftr-362	3337	10	“	"	PUNCT
ftr-362	3337	11	assets	asset	NOUN
ftr-362	3337	12	”	"	PUNCT
ftr-362	3337	13	property	property	NOUN
ftr-362	3337	14	that	that	PRON
ftr-362	3337	15	is	be	AUX
ftr-362	3337	16	“	"	PUNCT
ftr-362	3337	17	generally	generally	ADV
ftr-362	3337	18	exempt	exempt	ADJ
ftr-362	3337	19	under	under	ADP
ftr-362	3337	20	nonbankruptcy	nonbankruptcy	NOUN
ftr-362	3337	21	law	law	NOUN
ftr-362	3337	22	.	.	PUNCT
ftr-362	3337	23	”	"	PUNCT
ftr-362	3338	1	on	on	ADP
ftr-362	3338	2	this	this	DET
ftr-362	3338	3	basis	basis	NOUN
ftr-362	3338	4	the	the	DET
ftr-362	3338	5	taxpayer	taxpayer	NOUN
ftr-362	3338	6	argued	argue	VERB
ftr-362	3338	7	that	that	SCONJ
ftr-362	3338	8	the	the	DET
ftr-362	3338	9	condominium	condominium	NOUN
ftr-362	3338	10	was	be	AUX
ftr-362	3338	11	not	not	PART
ftr-362	3338	12	an	an	DET
ftr-362	3338	13	“	"	PUNCT
ftr-362	3338	14	asset	asset	NOUN
ftr-362	3338	15	”	"	PUNCT
ftr-362	3338	16	for	for	ADP
ftr-362	3338	17	purposes	purpose	NOUN
ftr-362	3338	18	of	of	ADP
ftr-362	3338	19	the	the	DET
ftr-362	3338	20	fufta	fufta	NOUN
ftr-362	3338	21	and	and	CCONJ
ftr-362	3338	22	its	its	PRON
ftr-362	3338	23	transfer	transfer	NOUN
ftr-362	3338	24	to	to	ADP
ftr-362	3338	25	him	he	PRON
ftr-362	3338	26	thus	thus	ADV
ftr-362	3338	27	was	be	AUX
ftr-362	3338	28	not	not	PART
ftr-362	3338	29	avoidable	avoidable	ADJ
ftr-362	3338	30	.	.	PUNCT
ftr-362	3339	1	the	the	DET
ftr-362	3339	2	tax	tax	NOUN
ftr-362	3339	3	court	court	NOUN
ftr-362	3339	4	(	(	PUNCT
ftr-362	3339	5	judge	judge	PROPN
ftr-362	3339	6	thornton	thornton	PROPN
ftr-362	3339	7	)	)	PUNCT
ftr-362	3339	8	held	hold	VERB
ftr-362	3339	9	that	that	SCONJ
ftr-362	3339	10	because	because	SCONJ
ftr-362	3339	11	a	a	DET
ftr-362	3339	12	homestead	homestead	NOUN
ftr-362	3339	13	property	property	NOUN
ftr-362	3339	14	is	be	AUX
ftr-362	3339	15	reachable	reachable	ADJ
ftr-362	3339	16	by	by	ADP
ftr-362	3339	17	the	the	DET
ftr-362	3339	18	united	united	PROPN
ftr-362	3339	19	states	states	PROPN
ftr-362	3339	20	through	through	ADP
ftr-362	3339	21	judicial	judicial	ADJ
ftr-362	3339	22	process	process	NOUN
ftr-362	3339	23	to	to	PART
ftr-362	3339	24	enforce	enforce	VERB
ftr-362	3339	25	collection	collection	NOUN
ftr-362	3339	26	of	of	ADP
ftr-362	3339	27	unpaid	unpaid	ADJ
ftr-362	3339	28	income	income	NOUN
ftr-362	3339	29	tax	tax	NOUN
ftr-362	3339	30	liabilities	liability	NOUN
ftr-362	3339	31	,	,	PUNCT
ftr-362	3339	32	even	even	ADV
ftr-362	3339	33	if	if	SCONJ
ftr-362	3339	34	it	it	PRON
ftr-362	3339	35	is	be	AUX
ftr-362	3339	36	exempt	exempt	ADJ
ftr-362	3339	37	from	from	ADP
ftr-362	3339	38	the	the	DET
ftr-362	3339	39	claims	claim	NOUN
ftr-362	3339	40	of	of	ADP
ftr-362	3339	41	other	other	ADJ
ftr-362	3339	42	creditors	creditor	NOUN
ftr-362	3339	43	under	under	ADP
ftr-362	3339	44	state	state	NOUN
ftr-362	3339	45	law	law	NOUN
ftr-362	3339	46	,	,	PUNCT
ftr-362	3339	47	the	the	DET
ftr-362	3339	48	homestead	homestead	NOUN
ftr-362	3339	49	condominium	condominium	NOUN
ftr-362	3339	50	was	be	AUX
ftr-362	3339	51	not	not	PART
ftr-362	3339	52	“	"	PUNCT
ftr-362	3339	53	generally	generally	ADV
ftr-362	3339	54	exempt	exempt	ADJ
ftr-362	3339	55	under	under	ADP
ftr-362	3339	56	nonbankruptcy	nonbankruptcy	NOUN
ftr-362	3339	57	law	law	NOUN
ftr-362	3339	58	”	"	PUNCT
ftr-362	3339	59	within	within	ADP
ftr-362	3339	60	the	the	DET
ftr-362	3339	61	meaning	meaning	NOUN
ftr-362	3339	62	of	of	ADP
ftr-362	3339	63	the	the	DET
ftr-362	3339	64	fufta	fufta	NOUN
ftr-362	3339	65	.	.	PUNCT
ftr-362	3340	1	thus	thus	ADV
ftr-362	3340	2	,	,	PUNCT
ftr-362	3340	3	the	the	DET
ftr-362	3340	4	condominium	condominium	NOUN
ftr-362	3340	5	was	be	AUX
ftr-362	3340	6	an	an	DET
ftr-362	3340	7	“	"	PUNCT
ftr-362	3340	8	asset	asset	NOUN
ftr-362	3340	9	”	"	PUNCT
ftr-362	3340	10	for	for	ADP
ftr-362	3340	11	purposes	purpose	NOUN
ftr-362	3340	12	of	of	ADP
ftr-362	3340	13	the	the	DET
ftr-362	3340	14	irs	irs	PROPN
ftr-362	3340	15	’s	’s	PART
ftr-362	3340	16	claim	claim	NOUN
ftr-362	3340	17	under	under	ADP
ftr-362	3340	18	the	the	DET
ftr-362	3340	19	fufta	fufta	NOUN
ftr-362	3340	20	.	.	PUNCT
ftr-362	3341	1	furthermore	furthermore	ADV
ftr-362	3341	2	,	,	PUNCT
ftr-362	3341	3	because	because	SCONJ
ftr-362	3341	4	the	the	DET
ftr-362	3341	5	care	care	NOUN
ftr-362	3341	6	that	that	PRON
ftr-362	3341	7	the	the	DET
ftr-362	3341	8	taxpayer	taxpayer	NOUN
ftr-362	3341	9	had	have	AUX
ftr-362	3341	10	provided	provide	VERB
ftr-362	3341	11	for	for	ADP
ftr-362	3341	12	his	his	PRON
ftr-362	3341	13	father	father	NOUN
ftr-362	3341	14	was	be	AUX
ftr-362	3341	15	not	not	PART
ftr-362	3341	16	bargained	bargain	VERB
ftr-362	3341	17	for	for	ADP
ftr-362	3341	18	,	,	PUNCT
ftr-362	3341	19	but	but	CCONJ
ftr-362	3341	20	was	be	AUX
ftr-362	3341	21	provided	provide	VERB
ftr-362	3341	22	out	out	ADP
ftr-362	3341	23	of	of	ADP
ftr-362	3341	24	love	love	NOUN
ftr-362	3341	25	and	and	CCONJ
ftr-362	3341	26	respect	respect	NOUN
ftr-362	3341	27	,	,	PUNCT
ftr-362	3341	28	it	it	PRON
ftr-362	3341	29	did	do	AUX
ftr-362	3341	30	not	not	PART
ftr-362	3341	31	constitute	constitute	VERB
ftr-362	3341	32	“	"	PUNCT
ftr-362	3341	33	reasonably	reasonably	ADV
ftr-362	3341	34	equivalent	equivalent	ADJ
ftr-362	3341	35	value	value	NOUN
ftr-362	3341	36	”	"	PUNCT
ftr-362	3341	37	for	for	ADP
ftr-362	3341	38	the	the	DET
ftr-362	3341	39	condominium	condominium	NOUN
ftr-362	3341	40	within	within	ADP
ftr-362	3341	41	the	the	DET
ftr-362	3341	42	meaning	meaning	NOUN
ftr-362	3341	43	of	of	ADP
ftr-362	3341	44	the	the	DET
ftr-362	3341	45	fufta	fufta	NOUN
ftr-362	3341	46	.	.	PUNCT
ftr-362	3342	1	accordingly	accordingly	ADV
ftr-362	3342	2	,	,	PUNCT
ftr-362	3342	3	the	the	DET
ftr-362	3342	4	transfer	transfer	NOUN
ftr-362	3342	5	was	be	AUX
ftr-362	3342	6	fraudulent	fraudulent	ADJ
ftr-362	3342	7	.	.	PUNCT
ftr-362	3343	1	finally	finally	ADV
ftr-362	3343	2	,	,	PUNCT
ftr-362	3343	3	the	the	DET
ftr-362	3343	4	irs	irs	PROPN
ftr-362	3343	5	was	be	AUX
ftr-362	3343	6	not	not	PART
ftr-362	3343	7	equitably	equitably	ADV
ftr-362	3343	8	estopped	estop	VERB
ftr-362	3343	9	from	from	ADP
ftr-362	3343	10	asserting	assert	VERB
ftr-362	3343	11	transferee	transferee	NOUN
ftr-362	3343	12	liability	liability	NOUN
ftr-362	3343	13	by	by	ADP
ftr-362	3343	14	virtue	virtue	NOUN
ftr-362	3343	15	of	of	ADP
ftr-362	3343	16	having	having	AUX
ftr-362	3343	17	previously	previously	ADV
ftr-362	3343	18	determined	determine	VERB
ftr-362	3343	19	that	that	SCONJ
ftr-362	3343	20	the	the	DET
ftr-362	3343	21	condominium	condominium	NOUN
ftr-362	3343	22	had	have	VERB
ftr-362	3343	23	zero	zero	NUM
ftr-362	3343	24	net	net	ADJ
ftr-362	3343	25	equity	equity	NOUN
ftr-362	3343	26	value	value	NOUN
ftr-362	3343	27	.	.	PUNCT
ftr-362	3344	1	2011	2011	NUM
ftr-362	3344	2	]	]	PUNCT
ftr-362	3344	3	recent	recent	ADJ
ftr-362	3344	4	developments	development	NOUN
ftr-362	3344	5	in	in	ADP
ftr-362	3344	6	federal	federal	ADJ
ftr-362	3344	7	income	income	NOUN
ftr-362	3344	8	taxation	taxation	NOUN
ftr-362	3344	9	729	729	NUM
ftr-362	3344	10	4	4	NUM
ftr-362	3344	11	.	.	PUNCT
ftr-362	3345	1	here	here	ADV
ftr-362	3345	2	’s	’	VERB
ftr-362	3345	3	a	a	DET
ftr-362	3345	4	case	case	NOUN
ftr-362	3345	5	in	in	ADP
ftr-362	3345	6	which	which	PRON
ftr-362	3345	7	a	a	DET
ftr-362	3345	8	partner	partner	NOUN
ftr-362	3345	9	’s	’s	PART
ftr-362	3345	10	draw	draw	NOUN
ftr-362	3345	11	is	be	AUX
ftr-362	3345	12	“	"	PUNCT
ftr-362	3345	13	salary	salary	NOUN
ftr-362	3345	14	or	or	CCONJ
ftr-362	3345	15	wages	wage	NOUN
ftr-362	3345	16	,	,	PUNCT
ftr-362	3345	17	”	"	PUNCT
ftr-362	3345	18	much	much	ADJ
ftr-362	3345	19	to	to	ADP
ftr-362	3345	20	his	his	PRON
ftr-362	3345	21	dismay	dismay	NOUN
ftr-362	3345	22	.	.	PUNCT
ftr-362	3346	1	united	united	PROPN
ftr-362	3346	2	states	states	PROPN
ftr-362	3346	3	v.	v.	PROPN
ftr-362	3346	4	moskowitz	moskowitz	PROPN
ftr-362	3346	5	,	,	PUNCT
ftr-362	3346	6	passman	passman	PROPN
ftr-362	3346	7	&	&	CCONJ
ftr-362	3346	8	edleman	edleman	PROPN
ftr-362	3346	9	,	,	PUNCT
ftr-362	3346	10	603	603	NUM
ftr-362	3346	11	f.3d	f.3d	NUM
ftr-362	3346	12	162	162	NUM
ftr-362	3346	13	(	(	PUNCT
ftr-362	3346	14	2d	2d	NUM
ftr-362	3346	15	cir	cir	NOUN
ftr-362	3346	16	.	.	PUNCT
ftr-362	3347	1	4/29/10	4/29/10	NUM
ftr-362	3347	2	)	)	PUNCT
ftr-362	3347	3	.	.	PUNCT
ftr-362	3348	1	the	the	DET
ftr-362	3348	2	second	second	ADJ
ftr-362	3348	3	circuit	circuit	NOUN
ftr-362	3348	4	held	hold	VERB
ftr-362	3348	5	that	that	SCONJ
ftr-362	3348	6	a	a	DET
ftr-362	3348	7	continuing	continue	VERB
ftr-362	3348	8	levy	levy	NOUN
ftr-362	3348	9	on	on	ADP
ftr-362	3348	10	“	"	PUNCT
ftr-362	3348	11	salary	salary	NOUN
ftr-362	3348	12	”	"	PUNCT
ftr-362	3348	13	under	under	ADP
ftr-362	3348	14	§	§	PROPN
ftr-362	3348	15	6331(e	6331(e	PRON
ftr-362	3348	16	)	)	PUNCT
ftr-362	3348	17	reached	reach	VERB
ftr-362	3348	18	a	a	DET
ftr-362	3348	19	partner	partner	NOUN
ftr-362	3348	20	’s	’s	PART
ftr-362	3348	21	“	"	PUNCT
ftr-362	3348	22	near	near	ADJ
ftr-362	3348	23	-	-	PUNCT
ftr-362	3348	24	weekly	weekly	ADJ
ftr-362	3348	25	”	"	PUNCT
ftr-362	3348	26	draw	draw	NOUN
ftr-362	3348	27	against	against	ADP
ftr-362	3348	28	the	the	DET
ftr-362	3348	29	law	law	NOUN
ftr-362	3348	30	firm	firm	NOUN
ftr-362	3348	31	’s	’s	PART
ftr-362	3348	32	profits	profit	NOUN
ftr-362	3348	33	.	.	PUNCT
ftr-362	3349	1	reg	reg	NOUN
ftr-362	3349	2	.	.	PUNCT
ftr-362	3350	1	§	§	PROPN
ftr-362	3350	2	301.6331	301.6331	PROPN
ftr-362	3350	3	-	-	SYM
ftr-362	3350	4	1(b)(1	1(b)(1	NUM
ftr-362	3350	5	)	)	PUNCT
ftr-362	3350	6	defines	define	VERB
ftr-362	3350	7	“	"	PUNCT
ftr-362	3350	8	salary	salary	NOUN
ftr-362	3350	9	or	or	CCONJ
ftr-362	3350	10	wages	wage	NOUN
ftr-362	3350	11	”	"	PUNCT
ftr-362	3350	12	to	to	ADP
ftr-362	3350	13	“	"	PUNCT
ftr-362	3350	14	‘	'	PUNCT
ftr-362	3350	15	include	include	VERB
ftr-362	3350	16	[	[	X
ftr-362	3350	17	]	]	X
ftr-362	3350	18	compensation	compensation	NOUN
ftr-362	3350	19	for	for	ADP
ftr-362	3350	20	services	service	NOUN
ftr-362	3350	21	paid	pay	VERB
ftr-362	3350	22	in	in	ADP
ftr-362	3350	23	the	the	DET
ftr-362	3350	24	form	form	NOUN
ftr-362	3350	25	of	of	ADP
ftr-362	3350	26	fees	fee	NOUN
ftr-362	3350	27	,	,	PUNCT
ftr-362	3350	28	commissions	commission	NOUN
ftr-362	3350	29	,	,	PUNCT
ftr-362	3350	30	bonuses	bonus	NOUN
ftr-362	3350	31	,	,	PUNCT
ftr-362	3350	32	and	and	CCONJ
ftr-362	3350	33	similar	similar	ADJ
ftr-362	3350	34	items	item	NOUN
ftr-362	3350	35	.	.	PUNCT
ftr-362	3350	36	’	'	PUNCT
ftr-362	3350	37	”	"	PUNCT
ftr-362	3351	1	(	(	PUNCT
ftr-362	3351	2	emphasis	emphasis	NOUN
ftr-362	3351	3	supplied	supply	VERB
ftr-362	3351	4	by	by	ADP
ftr-362	3351	5	the	the	DET
ftr-362	3351	6	court	court	NOUN
ftr-362	3351	7	)	)	PUNCT
ftr-362	3351	8	.	.	PUNCT
ftr-362	3352	1	because	because	SCONJ
ftr-362	3352	2	the	the	DET
ftr-362	3352	3	partner	partner	NOUN
ftr-362	3352	4	’s	’s	PART
ftr-362	3352	5	draw	draw	NOUN
ftr-362	3352	6	was	be	AUX
ftr-362	3352	7	“	"	PUNCT
ftr-362	3352	8	compensation	compensation	NOUN
ftr-362	3352	9	for	for	ADP
ftr-362	3352	10	services	service	NOUN
ftr-362	3352	11	,	,	PUNCT
ftr-362	3352	12	”	"	PUNCT
ftr-362	3352	13	the	the	DET
ftr-362	3352	14	court	court	NOUN
ftr-362	3352	15	concluded	conclude	VERB
ftr-362	3352	16	that	that	SCONJ
ftr-362	3352	17	it	it	PRON
ftr-362	3352	18	was	be	AUX
ftr-362	3352	19	within	within	ADP
ftr-362	3352	20	the	the	DET
ftr-362	3352	21	sweep	sweep	NOUN
ftr-362	3352	22	of	of	ADP
ftr-362	3352	23	the	the	DET
ftr-362	3352	24	regulation	regulation	NOUN
ftr-362	3352	25	,	,	PUNCT
ftr-362	3352	26	and	and	CCONJ
ftr-362	3352	27	thus	thus	ADV
ftr-362	3352	28	§	§	PROPN
ftr-362	3352	29	6331(e	6331(e	PROPN
ftr-362	3352	30	)	)	PUNCT
ftr-362	3352	31	.	.	PUNCT
ftr-362	3353	1	the	the	DET
ftr-362	3353	2	court	court	NOUN
ftr-362	3353	3	rejected	reject	VERB
ftr-362	3353	4	the	the	DET
ftr-362	3353	5	law	law	NOUN
ftr-362	3353	6	firm	firm	NOUN
ftr-362	3353	7	’s	’s	PART
ftr-362	3353	8	argument	argument	NOUN
ftr-362	3353	9	that	that	SCONJ
ftr-362	3353	10	payments	payment	NOUN
ftr-362	3353	11	of	of	ADP
ftr-362	3353	12	partnership	partnership	NOUN
ftr-362	3353	13	draw	draw	VERB
ftr-362	3353	14	to	to	ADP
ftr-362	3353	15	the	the	DET
ftr-362	3353	16	partner	partner	NOUN
ftr-362	3353	17	were	be	AUX
ftr-362	3353	18	not	not	PART
ftr-362	3353	19	“	"	PUNCT
ftr-362	3353	20	salary	salary	NOUN
ftr-362	3353	21	or	or	CCONJ
ftr-362	3353	22	wages	wage	NOUN
ftr-362	3353	23	”	"	PUNCT
ftr-362	3353	24	under	under	ADP
ftr-362	3353	25	§	§	PROPN
ftr-362	3353	26	6331(e	6331(e	PRON
ftr-362	3353	27	)	)	PUNCT
ftr-362	3353	28	at	at	ADP
ftr-362	3353	29	the	the	DET
ftr-362	3353	30	time	time	NOUN
ftr-362	3353	31	of	of	ADP
ftr-362	3353	32	the	the	DET
ftr-362	3353	33	levy	levy	NOUN
ftr-362	3353	34	because	because	SCONJ
ftr-362	3353	35	“	"	PUNCT
ftr-362	3353	36	‘	'	PUNCT
ftr-362	3353	37	a	a	DET
ftr-362	3353	38	partner	partner	NOUN
ftr-362	3353	39	only	only	ADV
ftr-362	3353	40	realizes	realize	VERB
ftr-362	3353	41	income	income	NOUN
ftr-362	3353	42	on	on	ADP
ftr-362	3353	43	the	the	DET
ftr-362	3353	44	last	last	ADJ
ftr-362	3353	45	day	day	NOUN
ftr-362	3353	46	of	of	ADP
ftr-362	3353	47	the	the	DET
ftr-362	3353	48	partnership	partnership	NOUN
ftr-362	3353	49	’s	’s	PART
ftr-362	3353	50	taxable	taxable	ADJ
ftr-362	3353	51	year	year	NOUN
ftr-362	3353	52	.	.	PUNCT
ftr-362	3353	53	’	'	PUNCT
ftr-362	3353	54	”	"	PUNCT
ftr-362	3354	1	5	5	NUM
ftr-362	3354	2	.	.	PUNCT
ftr-362	3354	3	no	no	DET
ftr-362	3354	4	need	need	NOUN
ftr-362	3354	5	for	for	SCONJ
ftr-362	3354	6	actuarial	actuarial	ADJ
ftr-362	3354	7	values	value	NOUN
ftr-362	3354	8	to	to	PART
ftr-362	3354	9	decide	decide	VERB
ftr-362	3354	10	how	how	SCONJ
ftr-362	3354	11	much	much	ADJ
ftr-362	3354	12	of	of	ADP
ftr-362	3354	13	the	the	DET
ftr-362	3354	14	entirety	entirety	NOUN
ftr-362	3354	15	the	the	DET
ftr-362	3354	16	tax	tax	NOUN
ftr-362	3354	17	-	-	PUNCT
ftr-362	3354	18	deadbeat	deadbeat	NOUN
ftr-362	3354	19	hubby	hubby	NOUN
ftr-362	3354	20	owned	own	VERB
ftr-362	3354	21	.	.	PUNCT
ftr-362	3355	1	united	united	PROPN
ftr-362	3355	2	states	states	PROPN
ftr-362	3355	3	v.	v.	PROPN
ftr-362	3355	4	barr	barr	PROPN
ftr-362	3355	5	,	,	PUNCT
ftr-362	3355	6	106	106	NUM
ftr-362	3355	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3355	8	2010	2010	NUM
ftr-362	3355	9	-	-	SYM
ftr-362	3355	10	5590	5590	NUM
ftr-362	3355	11	(	(	PUNCT
ftr-362	3355	12	6th	6th	ADJ
ftr-362	3355	13	cir	cir	NOUN
ftr-362	3355	14	.	.	PUNCT
ftr-362	3355	15	8/4/10	8/4/10	NUM
ftr-362	3355	16	)	)	PUNCT
ftr-362	3355	17	.	.	PUNCT
ftr-362	3356	1	in	in	ADP
ftr-362	3356	2	an	an	DET
ftr-362	3356	3	opinion	opinion	NOUN
ftr-362	3356	4	by	by	ADP
ftr-362	3356	5	judge	judge	NOUN
ftr-362	3356	6	rogers	rogers	PROPN
ftr-362	3356	7	,	,	PUNCT
ftr-362	3356	8	the	the	DET
ftr-362	3356	9	sixth	sixth	ADJ
ftr-362	3356	10	circuit	circuit	NOUN
ftr-362	3356	11	held	hold	VERB
ftr-362	3356	12	that	that	SCONJ
ftr-362	3356	13	to	to	PART
ftr-362	3356	14	satisfy	satisfy	VERB
ftr-362	3356	15	a	a	DET
ftr-362	3356	16	husband	husband	NOUN
ftr-362	3356	17	’s	’s	PART
ftr-362	3356	18	separate	separate	ADJ
ftr-362	3356	19	tax	tax	NOUN
ftr-362	3356	20	liability	liability	NOUN
ftr-362	3356	21	,	,	PUNCT
ftr-362	3356	22	the	the	DET
ftr-362	3356	23	government	government	NOUN
ftr-362	3356	24	could	could	AUX
ftr-362	3356	25	levy	levy	VERB
ftr-362	3356	26	on	on	ADP
ftr-362	3356	27	his	his	PRON
ftr-362	3356	28	one	one	NUM
ftr-362	3356	29	-	-	PUNCT
ftr-362	3356	30	half	half	NOUN
ftr-362	3356	31	interest	interest	NOUN
ftr-362	3356	32	in	in	ADP
ftr-362	3356	33	a	a	DET
ftr-362	3356	34	house	house	NOUN
ftr-362	3356	35	owned	own	VERB
ftr-362	3356	36	with	with	ADP
ftr-362	3356	37	his	his	PRON
ftr-362	3356	38	wife	wife	NOUN
ftr-362	3356	39	in	in	ADP
ftr-362	3356	40	tenancy	tenancy	NOUN
ftr-362	3356	41	by	by	ADP
ftr-362	3356	42	the	the	DET
ftr-362	3356	43	entirety	entirety	NOUN
ftr-362	3356	44	under	under	ADP
ftr-362	3356	45	michigan	michigan	PROPN
ftr-362	3356	46	law	law	NOUN
ftr-362	3356	47	.	.	PUNCT
ftr-362	3357	1	the	the	DET
ftr-362	3357	2	taxpayer	taxpayer	NOUN
ftr-362	3357	3	’s	’s	PART
ftr-362	3357	4	wife	wife	NOUN
ftr-362	3357	5	was	be	AUX
ftr-362	3357	6	entitled	entitle	VERB
ftr-362	3357	7	to	to	ADP
ftr-362	3357	8	only	only	ADV
ftr-362	3357	9	one	one	NUM
ftr-362	3357	10	-	-	PUNCT
ftr-362	3357	11	half	half	NOUN
ftr-362	3357	12	of	of	ADP
ftr-362	3357	13	the	the	DET
ftr-362	3357	14	sales	sale	NOUN
ftr-362	3357	15	proceeds	proceed	NOUN
ftr-362	3357	16	,	,	PUNCT
ftr-362	3357	17	despite	despite	SCONJ
ftr-362	3357	18	her	her	PRON
ftr-362	3357	19	longer	long	ADJ
ftr-362	3357	20	life	life	NOUN
ftr-362	3357	21	expectancy	expectancy	NOUN
ftr-362	3357	22	.	.	PUNCT
ftr-362	3358	1	6	6	X
ftr-362	3358	2	.	.	X
ftr-362	3359	1	just	just	ADV
ftr-362	3359	2	because	because	SCONJ
ftr-362	3359	3	you	you	PRON
ftr-362	3359	4	gave	give	VERB
ftr-362	3359	5	it	it	PRON
ftr-362	3359	6	away	away	ADV
ftr-362	3359	7	to	to	ADP
ftr-362	3359	8	a	a	DET
ftr-362	3359	9	trust	trust	NOUN
ftr-362	3359	10	for	for	ADP
ftr-362	3359	11	your	your	PRON
ftr-362	3359	12	kids	kid	NOUN
ftr-362	3359	13	does	do	AUX
ftr-362	3359	14	n’t	not	PART
ftr-362	3359	15	mean	mean	VERB
ftr-362	3359	16	you	you	PRON
ftr-362	3359	17	still	still	ADV
ftr-362	3359	18	really	really	ADV
ftr-362	3359	19	own	own	VERB
ftr-362	3359	20	it	it	PRON
ftr-362	3359	21	.	.	PUNCT
ftr-362	3360	1	dalton	dalton	PROPN
ftr-362	3360	2	v.	v.	PROPN
ftr-362	3360	3	commissioner	commissioner	PROPN
ftr-362	3360	4	,	,	PUNCT
ftr-362	3360	5	135	135	NUM
ftr-362	3360	6	t.c	t.c	PROPN
ftr-362	3360	7	.	.	PUNCT
ftr-362	3361	1	no	no	INTJ
ftr-362	3361	2	.	.	NOUN
ftr-362	3361	3	20	20	NUM
ftr-362	3361	4	(	(	PUNCT
ftr-362	3361	5	9/23/10	9/23/10	NUM
ftr-362	3361	6	)	)	PUNCT
ftr-362	3361	7	.	.	PUNCT
ftr-362	3362	1	the	the	DET
ftr-362	3362	2	tax	tax	NOUN
ftr-362	3362	3	court	court	NOUN
ftr-362	3362	4	(	(	PUNCT
ftr-362	3362	5	judge	judge	PROPN
ftr-362	3362	6	wells	wells	PROPN
ftr-362	3362	7	)	)	PUNCT
ftr-362	3362	8	held	hold	VERB
ftr-362	3362	9	that	that	SCONJ
ftr-362	3362	10	the	the	DET
ftr-362	3362	11	irs	irs	PROPN
ftr-362	3362	12	abused	abuse	VERB
ftr-362	3362	13	its	its	PRON
ftr-362	3362	14	discretion	discretion	NOUN
ftr-362	3362	15	in	in	ADP
ftr-362	3362	16	rejecting	reject	VERB
ftr-362	3362	17	the	the	DET
ftr-362	3362	18	taxpayer	taxpayer	NOUN
ftr-362	3362	19	’s	’s	PART
ftr-362	3362	20	offer	offer	NOUN
ftr-362	3362	21	in	in	ADP
ftr-362	3362	22	compromise	compromise	NOUN
ftr-362	3362	23	.	.	PUNCT
ftr-362	3363	1	the	the	DET
ftr-362	3363	2	irs	irs	PROPN
ftr-362	3363	3	treated	treat	VERB
ftr-362	3363	4	property	property	NOUN
ftr-362	3363	5	that	that	PRON
ftr-362	3363	6	had	have	AUX
ftr-362	3363	7	been	be	AUX
ftr-362	3363	8	deeded	deede	VERB
ftr-362	3363	9	to	to	ADP
ftr-362	3363	10	the	the	DET
ftr-362	3363	11	taxpayer	taxpayer	NOUN
ftr-362	3363	12	’s	’s	PART
ftr-362	3363	13	father	father	NOUN
ftr-362	3363	14	before	before	SCONJ
ftr-362	3363	15	a	a	DET
ftr-362	3363	16	tax	tax	NOUN
ftr-362	3363	17	lien	lien	NOUN
ftr-362	3363	18	arose	arise	VERB
ftr-362	3363	19	,	,	PUNCT
ftr-362	3363	20	and	and	CCONJ
ftr-362	3363	21	which	which	PRON
ftr-362	3363	22	subsequently	subsequently	ADV
ftr-362	3363	23	was	be	AUX
ftr-362	3363	24	transferred	transfer	VERB
ftr-362	3363	25	by	by	ADP
ftr-362	3363	26	the	the	DET
ftr-362	3363	27	taxpayer	taxpayer	NOUN
ftr-362	3363	28	’s	’s	PART
ftr-362	3363	29	father	father	NOUN
ftr-362	3363	30	to	to	ADP
ftr-362	3363	31	a	a	DET
ftr-362	3363	32	trust	trust	NOUN
ftr-362	3363	33	for	for	ADP
ftr-362	3363	34	the	the	DET
ftr-362	3363	35	benefit	benefit	NOUN
ftr-362	3363	36	of	of	ADP
ftr-362	3363	37	the	the	DET
ftr-362	3363	38	taxpayer	taxpayer	NOUN
ftr-362	3363	39	’s	’s	PART
ftr-362	3363	40	children	child	NOUN
ftr-362	3363	41	,	,	PUNCT
ftr-362	3363	42	as	as	SCONJ
ftr-362	3363	43	held	hold	VERB
ftr-362	3363	44	by	by	ADP
ftr-362	3363	45	the	the	DET
ftr-362	3363	46	trust	trust	NOUN
ftr-362	3363	47	as	as	ADP
ftr-362	3363	48	a	a	DET
ftr-362	3363	49	nominee	nominee	NOUN
ftr-362	3363	50	for	for	ADP
ftr-362	3363	51	the	the	DET
ftr-362	3363	52	taxpayer	taxpayer	NOUN
ftr-362	3363	53	.	.	PUNCT
ftr-362	3364	1	on	on	ADP
ftr-362	3364	2	this	this	DET
ftr-362	3364	3	basis	basis	NOUN
ftr-362	3364	4	,	,	PUNCT
ftr-362	3364	5	the	the	DET
ftr-362	3364	6	irs	irs	PROPN
ftr-362	3364	7	treated	treat	VERB
ftr-362	3364	8	the	the	DET
ftr-362	3364	9	trust	trust	NOUN
ftr-362	3364	10	’s	’s	PART
ftr-362	3364	11	assets	asset	NOUN
ftr-362	3364	12	as	as	ADV
ftr-362	3364	13	available	available	ADJ
ftr-362	3364	14	for	for	ADP
ftr-362	3364	15	the	the	DET
ftr-362	3364	16	payment	payment	NOUN
ftr-362	3364	17	of	of	ADP
ftr-362	3364	18	taxpayer	taxpayer	NOUN
ftr-362	3364	19	’s	’s	PART
ftr-362	3364	20	tax	tax	NOUN
ftr-362	3364	21	liability	liability	NOUN
ftr-362	3364	22	.	.	PUNCT
ftr-362	3365	1	after	after	ADP
ftr-362	3365	2	examining	examine	VERB
ftr-362	3365	3	both	both	DET
ftr-362	3365	4	state	state	NOUN
ftr-362	3365	5	law	law	NOUN
ftr-362	3365	6	and	and	CCONJ
ftr-362	3365	7	federal	federal	ADJ
ftr-362	3365	8	tax	tax	NOUN
ftr-362	3365	9	principles	principle	NOUN
ftr-362	3365	10	,	,	PUNCT
ftr-362	3365	11	judge	judge	PROPN
ftr-362	3365	12	wells	wells	PROPN
ftr-362	3365	13	concluded	conclude	VERB
ftr-362	3365	14	that	that	SCONJ
ftr-362	3365	15	the	the	DET
ftr-362	3365	16	trust	trust	NOUN
ftr-362	3365	17	did	do	AUX
ftr-362	3365	18	not	not	PART
ftr-362	3365	19	hold	hold	VERB
ftr-362	3365	20	the	the	DET
ftr-362	3365	21	property	property	NOUN
ftr-362	3365	22	as	as	ADP
ftr-362	3365	23	a	a	DET
ftr-362	3365	24	nominee	nominee	NOUN
ftr-362	3365	25	for	for	ADP
ftr-362	3365	26	the	the	DET
ftr-362	3365	27	taxpayer	taxpayer	NOUN
ftr-362	3365	28	.	.	PUNCT
ftr-362	3366	1	7	7	X
ftr-362	3366	2	.	.	X
ftr-362	3366	3	ya	ya	PRON
ftr-362	3366	4	got	get	VERB
ftr-362	3366	5	ta	to	PART
ftr-362	3366	6	tell	tell	VERB
ftr-362	3366	7	the	the	DET
ftr-362	3366	8	court	court	NOUN
ftr-362	3366	9	ya	ya	PRON
ftr-362	3366	10	want	want	VERB
ftr-362	3366	11	a	a	DET
ftr-362	3366	12	speedy	speedy	ADJ
ftr-362	3366	13	trial	trial	NOUN
ftr-362	3366	14	.	.	PUNCT
ftr-362	3367	1	thompson	thompson	PROPN
ftr-362	3367	2	v.	v.	PROPN
ftr-362	3367	3	united	united	PROPN
ftr-362	3367	4	states	states	PROPN
ftr-362	3367	5	,	,	PUNCT
ftr-362	3367	6	106	106	NUM
ftr-362	3367	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3367	8	2010	2010	NUM
ftr-362	3367	9	-	-	SYM
ftr-362	3367	10	6464	6464	NUM
ftr-362	3367	11	(	(	PUNCT
ftr-362	3367	12	n.d	n.d	PROPN
ftr-362	3367	13	.	.	PROPN
ftr-362	3367	14	ill	ill	PROPN
ftr-362	3367	15	.	.	PUNCT
ftr-362	3368	1	9/29/10	9/29/10	NUM
ftr-362	3368	2	)	)	PUNCT
ftr-362	3368	3	.	.	PUNCT
ftr-362	3369	1	the	the	DET
ftr-362	3369	2	failure	failure	NOUN
ftr-362	3369	3	of	of	ADP
ftr-362	3369	4	the	the	DET
ftr-362	3369	5	district	district	NOUN
ftr-362	3369	6	court	court	NOUN
ftr-362	3369	7	to	to	PART
ftr-362	3369	8	review	review	VERB
ftr-362	3369	9	a	a	DET
ftr-362	3369	10	jeopardy	jeopardy	NOUN
ftr-362	3369	11	assessment	assessment	NOUN
ftr-362	3369	12	within	within	ADP
ftr-362	3369	13	20	20	NUM
ftr-362	3369	14	days	day	NOUN
ftr-362	3369	15	,	,	PUNCT
ftr-362	3369	16	as	as	SCONJ
ftr-362	3369	17	required	require	VERB
ftr-362	3369	18	by	by	ADP
ftr-362	3369	19	§	§	PROPN
ftr-362	3369	20	7429(b)(2	7429(b)(2	NOUN
ftr-362	3369	21	)	)	PUNCT
ftr-362	3369	22	is	be	AUX
ftr-362	3369	23	not	not	PART
ftr-362	3369	24	alone	alone	ADJ
ftr-362	3369	25	grounds	ground	NOUN
ftr-362	3369	26	for	for	ADP
ftr-362	3369	27	entering	enter	VERB
ftr-362	3369	28	judgment	judgment	NOUN
ftr-362	3369	29	for	for	ADP
ftr-362	3369	30	the	the	DET
ftr-362	3369	31	taxpayer	taxpayer	NOUN
ftr-362	3369	32	.	.	PUNCT
ftr-362	3370	1	the	the	DET
ftr-362	3370	2	taxpayer	taxpayer	NOUN
ftr-362	3370	3	bears	bear	VERB
ftr-362	3370	4	the	the	DET
ftr-362	3370	5	responsibility	responsibility	NOUN
ftr-362	3370	6	for	for	ADP
ftr-362	3370	7	informing	inform	VERB
ftr-362	3370	8	the	the	DET
ftr-362	3370	9	district	district	NOUN
ftr-362	3370	10	court	court	NOUN
ftr-362	3370	11	of	of	ADP
ftr-362	3370	12	the	the	DET
ftr-362	3370	13	statutory	statutory	ADJ
ftr-362	3370	14	time	time	NOUN
ftr-362	3370	15	deadline	deadline	NOUN
ftr-362	3370	16	.	.	PUNCT
ftr-362	3371	1	the	the	DET
ftr-362	3371	2	taxpayer	taxpayer	NOUN
ftr-362	3371	3	failed	fail	VERB
ftr-362	3371	4	to	to	PART
ftr-362	3371	5	do	do	VERB
ftr-362	3371	6	so	so	ADV
ftr-362	3371	7	.	.	PUNCT
ftr-362	3372	1	730	730	NUM
ftr-362	3372	2	florida	florida	PROPN
ftr-362	3372	3	tax	tax	NOUN
ftr-362	3372	4	review	review	NOUN
ftr-362	3372	5	[	[	X
ftr-362	3372	6	vol	vol	NOUN
ftr-362	3372	7	.	.	PUNCT
ftr-362	3373	1	10:9	10:9	NUM
ftr-362	3373	2	g.	g.	PROPN
ftr-362	3373	3	innocent	innocent	ADJ
ftr-362	3373	4	spouse	spouse	NOUN
ftr-362	3373	5	1	1	NUM
ftr-362	3373	6	.	.	PUNCT
ftr-362	3374	1	that	that	DET
ftr-362	3374	2	regulation	regulation	NOUN
ftr-362	3374	3	ai	ai	AUX
ftr-362	3374	4	n’t	not	PART
ftr-362	3374	5	got	get	VERB
ftr-362	3374	6	no	no	DET
ftr-362	3374	7	equity	equity	NOUN
ftr-362	3374	8	and	and	CCONJ
ftr-362	3375	1	it	it	PRON
ftr-362	3375	2	ai	ai	AUX
ftr-362	3375	3	n’t	not	PART
ftr-362	3375	4	got	get	VERB
ftr-362	3375	5	no	no	DET
ftr-362	3375	6	empathy	empathy	NOUN
ftr-362	3375	7	,	,	PUNCT
ftr-362	3375	8	so	so	SCONJ
ftr-362	3375	9	it	it	PRON
ftr-362	3375	10	’s	’	VERB
ftr-362	3375	11	invalid	invalid	ADJ
ftr-362	3375	12	.	.	PUNCT
ftr-362	3376	1	the	the	DET
ftr-362	3376	2	tax	tax	NOUN
ftr-362	3376	3	court	court	NOUN
ftr-362	3376	4	majority	majority	NOUN
ftr-362	3376	5	responds	respond	VERB
ftr-362	3376	6	to	to	ADP
ftr-362	3376	7	“	"	PUNCT
ftr-362	3376	8	the	the	DET
ftr-362	3376	9	sound	sound	NOUN
ftr-362	3376	10	of	of	ADP
ftr-362	3376	11	[	[	X
ftr-362	3376	12	congressional	congressional	ADJ
ftr-362	3376	13	]	]	X
ftr-362	3376	14	silence	silence	NOUN
ftr-362	3376	15	.	.	PUNCT
ftr-362	3376	16	”	"	PUNCT
ftr-362	3377	1	lantz	lantz	PROPN
ftr-362	3377	2	v.	v.	PROPN
ftr-362	3377	3	commissioner	commissioner	PROPN
ftr-362	3377	4	,	,	PUNCT
ftr-362	3377	5	132	132	NUM
ftr-362	3377	6	t.c	t.c	NOUN
ftr-362	3377	7	.	.	PUNCT
ftr-362	3378	1	no	no	INTJ
ftr-362	3378	2	.	.	NOUN
ftr-362	3378	3	8	8	NUM
ftr-362	3378	4	(	(	PUNCT
ftr-362	3378	5	4/7/09	4/7/09	NUM
ftr-362	3378	6	)	)	PUNCT
ftr-362	3378	7	(	(	PUNCT
ftr-362	3378	8	reviewed	review	VERB
ftr-362	3378	9	,	,	PUNCT
ftr-362	3378	10	12	12	NUM
ftr-362	3378	11	-	-	SYM
ftr-362	3378	12	4	4	NUM
ftr-362	3378	13	)	)	PUNCT
ftr-362	3378	14	.	.	PUNCT
ftr-362	3379	1	the	the	DET
ftr-362	3379	2	taxpayer	taxpayer	NOUN
ftr-362	3379	3	sought	seek	VERB
ftr-362	3379	4	equitable	equitable	ADJ
ftr-362	3379	5	relief	relief	NOUN
ftr-362	3379	6	from	from	ADP
ftr-362	3379	7	joint	joint	ADJ
ftr-362	3379	8	income	income	NOUN
ftr-362	3379	9	tax	tax	NOUN
ftr-362	3379	10	liability	liability	NOUN
ftr-362	3379	11	under	under	ADP
ftr-362	3379	12	§	§	PROPN
ftr-362	3379	13	6015(f	6015(f	NUM
ftr-362	3379	14	)	)	PUNCT
ftr-362	3379	15	,	,	PUNCT
ftr-362	3379	16	but	but	CCONJ
ftr-362	3379	17	the	the	DET
ftr-362	3379	18	irs	irs	PROPN
ftr-362	3379	19	denied	deny	VERB
ftr-362	3379	20	relief	relief	NOUN
ftr-362	3379	21	on	on	ADP
ftr-362	3379	22	the	the	DET
ftr-362	3379	23	ground	ground	NOUN
ftr-362	3379	24	that	that	SCONJ
ftr-362	3379	25	she	she	PRON
ftr-362	3379	26	had	have	AUX
ftr-362	3379	27	not	not	PART
ftr-362	3379	28	requested	request	VERB
ftr-362	3379	29	relief	relief	NOUN
ftr-362	3379	30	within	within	ADP
ftr-362	3379	31	two	two	NUM
ftr-362	3379	32	years	year	NOUN
ftr-362	3379	33	from	from	ADP
ftr-362	3379	34	the	the	DET
ftr-362	3379	35	irs	irs	PROPN
ftr-362	3379	36	’s	’s	PART
ftr-362	3379	37	first	first	ADJ
ftr-362	3379	38	collection	collection	NOUN
ftr-362	3379	39	action	action	NOUN
ftr-362	3379	40	,	,	PUNCT
ftr-362	3379	41	as	as	SCONJ
ftr-362	3379	42	required	require	VERB
ftr-362	3379	43	by	by	ADP
ftr-362	3379	44	reg	reg	NOUN
ftr-362	3379	45	.	.	PUNCT
ftr-362	3380	1	§	§	PROPN
ftr-362	3380	2	1.6015	1.6015	NUM
ftr-362	3380	3	-	-	PUNCT
ftr-362	3380	4	5(b)(1	5(b)(1	NUM
ftr-362	3380	5	)	)	PUNCT
ftr-362	3380	6	.	.	PUNCT
ftr-362	3381	1	consequently	consequently	ADV
ftr-362	3381	2	,	,	PUNCT
ftr-362	3381	3	the	the	DET
ftr-362	3381	4	irs	irs	PROPN
ftr-362	3381	5	did	do	AUX
ftr-362	3381	6	not	not	PART
ftr-362	3381	7	reach	reach	VERB
ftr-362	3381	8	the	the	DET
ftr-362	3381	9	substantive	substantive	ADJ
ftr-362	3381	10	issues	issue	NOUN
ftr-362	3381	11	of	of	ADP
ftr-362	3381	12	the	the	DET
ftr-362	3381	13	claim	claim	NOUN
ftr-362	3381	14	.	.	PUNCT
ftr-362	3382	1	in	in	ADP
ftr-362	3382	2	a	a	DET
ftr-362	3382	3	reviewed	review	VERB
ftr-362	3382	4	opinion	opinion	NOUN
ftr-362	3382	5	by	by	ADP
ftr-362	3382	6	judge	judge	NOUN
ftr-362	3382	7	goeke	goeke	ADJ
ftr-362	3382	8	,	,	PUNCT
ftr-362	3382	9	joined	join	VERB
ftr-362	3382	10	by	by	ADP
ftr-362	3382	11	eleven	eleven	NUM
ftr-362	3382	12	judges	judge	NOUN
ftr-362	3382	13	,	,	PUNCT
ftr-362	3382	14	with	with	ADP
ftr-362	3382	15	four	four	NUM
ftr-362	3382	16	dissents	dissent	NOUN
ftr-362	3382	17	,	,	PUNCT
ftr-362	3382	18	the	the	DET
ftr-362	3382	19	tax	tax	NOUN
ftr-362	3382	20	court	court	NOUN
ftr-362	3382	21	held	hold	VERB
ftr-362	3382	22	reg	reg	NOUN
ftr-362	3382	23	.	.	PUNCT
ftr-362	3383	1	§	§	PROPN
ftr-362	3383	2	1.6015	1.6015	NUM
ftr-362	3383	3	-	-	SYM
ftr-362	3383	4	5(b)(1	5(b)(1	NUM
ftr-362	3383	5	)	)	PUNCT
ftr-362	3383	6	to	to	PART
ftr-362	3383	7	be	be	AUX
ftr-362	3383	8	invalid	invalid	ADJ
ftr-362	3383	9	as	as	SCONJ
ftr-362	3383	10	applied	apply	VERB
ftr-362	3383	11	to	to	ADP
ftr-362	3383	12	§	§	PROPN
ftr-362	3383	13	6015(f	6015(f	NUM
ftr-362	3383	14	)	)	PUNCT
ftr-362	3383	15	relief	relief	NOUN
ftr-362	3383	16	.	.	PUNCT
ftr-362	3384	1	(	(	PUNCT
ftr-362	3384	2	following	follow	VERB
ftr-362	3384	3	the	the	DET
ftr-362	3384	4	golsen	golsen	ADJ
ftr-362	3384	5	rule	rule	NOUN
ftr-362	3384	6	,	,	PUNCT
ftr-362	3384	7	the	the	DET
ftr-362	3384	8	tax	tax	NOUN
ftr-362	3384	9	court	court	NOUN
ftr-362	3384	10	applied	apply	VERB
ftr-362	3384	11	chevron	chevron	NOUN
ftr-362	3384	12	,	,	PUNCT
ftr-362	3384	13	u.s.a	u.s.a	PROPN
ftr-362	3384	14	.	.	PROPN
ftr-362	3384	15	,	,	PUNCT
ftr-362	3384	16	inc	inc	PROPN
ftr-362	3384	17	.	.	PROPN
ftr-362	3384	18	v.	v.	ADP
ftr-362	3384	19	natural	natural	ADJ
ftr-362	3384	20	res	re	NOUN
ftr-362	3384	21	.	.	PUNCT
ftr-362	3385	1	def	def	PROPN
ftr-362	3385	2	.	.	PROPN
ftr-362	3385	3	council	council	PROPN
ftr-362	3385	4	,	,	PUNCT
ftr-362	3385	5	inc	inc	PROPN
ftr-362	3385	6	.	.	PROPN
ftr-362	3385	7	,	,	PUNCT
ftr-362	3385	8	467	467	NUM
ftr-362	3385	9	u.s	u.s	PROPN
ftr-362	3385	10	.	.	PROPN
ftr-362	3385	11	837	837	NUM
ftr-362	3385	12	(	(	PUNCT
ftr-362	3385	13	1984	1984	NUM
ftr-362	3385	14	)	)	PUNCT
ftr-362	3385	15	,	,	PUNCT
ftr-362	3385	16	because	because	SCONJ
ftr-362	3385	17	the	the	DET
ftr-362	3385	18	seventh	seventh	ADJ
ftr-362	3385	19	circuit	circuit	NOUN
ftr-362	3385	20	held	hold	VERB
ftr-362	3385	21	in	in	ADP
ftr-362	3385	22	bankers	banker	NOUN
ftr-362	3385	23	life	life	PROPN
ftr-362	3385	24	&	&	CCONJ
ftr-362	3385	25	cas	cas	PROPN
ftr-362	3385	26	.	.	PROPN
ftr-362	3385	27	co.	co.	PROPN
ftr-362	3386	1	v.	v.	PROPN
ftr-362	3386	2	united	united	PROPN
ftr-362	3386	3	states,142	states,142	PROPN
ftr-362	3386	4	f.3d	f.3d	NUM
ftr-362	3386	5	973	973	NUM
ftr-362	3386	6	,	,	PUNCT
ftr-362	3386	7	979	979	NUM
ftr-362	3386	8	(	(	PUNCT
ftr-362	3386	9	7th	7th	ADJ
ftr-362	3386	10	cir	cir	NOUN
ftr-362	3386	11	.	.	PUNCT
ftr-362	3386	12	1998	1998	NUM
ftr-362	3386	13	)	)	PUNCT
ftr-362	3387	1	,	,	PUNCT
ftr-362	3387	2	that	that	SCONJ
ftr-362	3387	3	regulations	regulation	NOUN
ftr-362	3387	4	issued	issue	VERB
ftr-362	3387	5	under	under	ADP
ftr-362	3387	6	general	general	ADJ
ftr-362	3387	7	or	or	CCONJ
ftr-362	3387	8	specific	specific	ADJ
ftr-362	3387	9	authority	authority	NOUN
ftr-362	3387	10	of	of	ADP
ftr-362	3387	11	the	the	DET
ftr-362	3387	12	irs	irs	PROPN
ftr-362	3387	13	to	to	PART
ftr-362	3387	14	promulgate	promulgate	VERB
ftr-362	3387	15	necessary	necessary	ADJ
ftr-362	3387	16	rules	rule	NOUN
ftr-362	3387	17	are	be	AUX
ftr-362	3387	18	entitled	entitle	VERB
ftr-362	3387	19	to	to	ADP
ftr-362	3387	20	chevron	chevron	NOUN
ftr-362	3387	21	deference	deference	NOUN
ftr-362	3387	22	;	;	PUNCT
ftr-362	3387	23	reg	reg	NOUN
ftr-362	3387	24	.	.	PUNCT
ftr-362	3388	1	§	§	PROPN
ftr-362	3388	2	1.6015	1.6015	NUM
ftr-362	3388	3	-	-	SYM
ftr-362	3388	4	5	5	NUM
ftr-362	3388	5	was	be	AUX
ftr-362	3388	6	issued	issue	VERB
ftr-362	3388	7	under	under	ADP
ftr-362	3388	8	both	both	CCONJ
ftr-362	3388	9	a	a	DET
ftr-362	3388	10	general	general	ADJ
ftr-362	3388	11	grant	grant	NOUN
ftr-362	3388	12	of	of	ADP
ftr-362	3388	13	authority	authority	NOUN
ftr-362	3388	14	under	under	ADP
ftr-362	3388	15	§	§	PROPN
ftr-362	3388	16	7805	7805	NUM
ftr-362	3388	17	and	and	CCONJ
ftr-362	3388	18	a	a	DET
ftr-362	3388	19	specific	specific	ADJ
ftr-362	3388	20	grant	grant	NOUN
ftr-362	3388	21	of	of	ADP
ftr-362	3388	22	authority	authority	NOUN
ftr-362	3388	23	in	in	ADP
ftr-362	3388	24	§	§	PROPN
ftr-362	3388	25	6015(h	6015(h	NUM
ftr-362	3388	26	)	)	PUNCT
ftr-362	3388	27	.	.	PUNCT
ftr-362	3388	28	)	)	PUNCT
ftr-362	3389	1	the	the	DET
ftr-362	3389	2	court	court	NOUN
ftr-362	3389	3	focused	focus	VERB
ftr-362	3389	4	on	on	ADP
ftr-362	3389	5	the	the	DET
ftr-362	3389	6	explicit	explicit	ADJ
ftr-362	3389	7	inclusion	inclusion	NOUN
ftr-362	3389	8	of	of	ADP
ftr-362	3389	9	a	a	DET
ftr-362	3389	10	two	two	NUM
ftr-362	3389	11	-	-	PUNCT
ftr-362	3389	12	year	year	NOUN
ftr-362	3389	13	deadline	deadline	NOUN
ftr-362	3389	14	in	in	ADP
ftr-362	3389	15	both	both	DET
ftr-362	3389	16	§	§	PROPN
ftr-362	3389	17	6015(b	6015(b	NOUN
ftr-362	3389	18	)	)	PUNCT
ftr-362	3389	19	and	and	CCONJ
ftr-362	3389	20	§	§	PROPN
ftr-362	3389	21	6015(c	6015(c	NOUN
ftr-362	3389	22	)	)	PUNCT
ftr-362	3389	23	,	,	PUNCT
ftr-362	3389	24	in	in	ADP
ftr-362	3389	25	contrast	contrast	NOUN
ftr-362	3389	26	to	to	ADP
ftr-362	3389	27	the	the	DET
ftr-362	3389	28	absence	absence	NOUN
ftr-362	3389	29	of	of	ADP
ftr-362	3389	30	any	any	DET
ftr-362	3389	31	deadline	deadline	NOUN
ftr-362	3389	32	in	in	ADP
ftr-362	3389	33	§	§	PROPN
ftr-362	3389	34	6015(f	6015(f	NUM
ftr-362	3389	35	)	)	PUNCT
ftr-362	3389	36	,	,	PUNCT
ftr-362	3389	37	to	to	PART
ftr-362	3389	38	find	find	VERB
ftr-362	3389	39	that	that	SCONJ
ftr-362	3389	40	the	the	DET
ftr-362	3389	41	regulation	regulation	NOUN
ftr-362	3389	42	was	be	AUX
ftr-362	3389	43	not	not	PART
ftr-362	3389	44	a	a	DET
ftr-362	3389	45	reasonable	reasonable	ADJ
ftr-362	3389	46	interpretation	interpretation	NOUN
ftr-362	3389	47	of	of	ADP
ftr-362	3389	48	the	the	DET
ftr-362	3389	49	statute	statute	NOUN
ftr-362	3389	50	under	under	ADP
ftr-362	3389	51	the	the	DET
ftr-362	3389	52	chevron	chevron	NOUN
ftr-362	3389	53	standard	standard	NOUN
ftr-362	3389	54	.	.	PUNCT
ftr-362	3390	1	“	"	PUNCT
ftr-362	3390	2	‘	'	PUNCT
ftr-362	3390	3	it	it	PRON
ftr-362	3390	4	is	be	AUX
ftr-362	3390	5	generally	generally	ADV
ftr-362	3390	6	presumed	presume	VERB
ftr-362	3390	7	that	that	SCONJ
ftr-362	3390	8	congress	congress	PROPN
ftr-362	3390	9	acts	act	VERB
ftr-362	3390	10	intentionally	intentionally	ADV
ftr-362	3390	11	and	and	CCONJ
ftr-362	3390	12	purposely	purposely	ADV
ftr-362	3390	13	’	'	PUNCT
ftr-362	3390	14	when	when	SCONJ
ftr-362	3390	15	it	it	PRON
ftr-362	3390	16	‘	'	PUNCT
ftr-362	3390	17	includes	include	VERB
ftr-362	3390	18	particular	particular	ADJ
ftr-362	3390	19	language	language	NOUN
ftr-362	3390	20	in	in	ADP
ftr-362	3390	21	one	one	NUM
ftr-362	3390	22	section	section	NOUN
ftr-362	3390	23	of	of	ADP
ftr-362	3390	24	a	a	DET
ftr-362	3390	25	statute	statute	NOUN
ftr-362	3390	26	but	but	CCONJ
ftr-362	3390	27	omits	omit	VERB
ftr-362	3390	28	it	it	PRON
ftr-362	3390	29	in	in	ADP
ftr-362	3390	30	another	another	PRON
ftr-362	3390	31	.	.	PUNCT
ftr-362	3390	32	’	'	PUNCT
ftr-362	3390	33	”	"	PUNCT
ftr-362	3391	1	...	...	PUNCT
ftr-362	3391	2	we	we	PRON
ftr-362	3391	3	find	find	VERB
ftr-362	3391	4	that	that	SCONJ
ftr-362	3391	5	by	by	ADP
ftr-362	3391	6	explicitly	explicitly	ADV
ftr-362	3391	7	creating	create	VERB
ftr-362	3391	8	a	a	DET
ftr-362	3391	9	2	2	NUM
ftr-362	3391	10	-	-	PUNCT
ftr-362	3391	11	year	year	NOUN
ftr-362	3391	12	limitation	limitation	NOUN
ftr-362	3391	13	in	in	ADP
ftr-362	3391	14	subsections	subsection	NOUN
ftr-362	3391	15	(	(	PUNCT
ftr-362	3391	16	b	b	NOUN
ftr-362	3391	17	)	)	PUNCT
ftr-362	3391	18	and	and	CCONJ
ftr-362	3391	19	(	(	PUNCT
ftr-362	3391	20	c	c	NOUN
ftr-362	3391	21	)	)	PUNCT
ftr-362	3391	22	but	but	CCONJ
ftr-362	3391	23	not	not	PART
ftr-362	3391	24	subsection	subsection	NOUN
ftr-362	3391	25	(	(	PUNCT
ftr-362	3391	26	f	f	X
ftr-362	3391	27	)	)	PUNCT
ftr-362	3391	28	,	,	PUNCT
ftr-362	3391	29	congress	congress	PROPN
ftr-362	3391	30	has	have	AUX
ftr-362	3391	31	“	"	PUNCT
ftr-362	3391	32	spoken	speak	VERB
ftr-362	3391	33	”	"	PUNCT
ftr-362	3391	34	by	by	ADP
ftr-362	3391	35	its	its	PRON
ftr-362	3391	36	audible	audible	ADJ
ftr-362	3391	37	silence	silence	NOUN
ftr-362	3391	38	.	.	PUNCT
ftr-362	3392	1	because	because	SCONJ
ftr-362	3392	2	the	the	DET
ftr-362	3392	3	regulation	regulation	NOUN
ftr-362	3392	4	imposes	impose	VERB
ftr-362	3392	5	a	a	DET
ftr-362	3392	6	limitation	limitation	NOUN
ftr-362	3392	7	that	that	PRON
ftr-362	3392	8	congress	congress	PROPN
ftr-362	3392	9	explicitly	explicitly	ADV
ftr-362	3392	10	incorporated	incorporate	VERB
ftr-362	3392	11	into	into	ADP
ftr-362	3392	12	subsections	subsection	NOUN
ftr-362	3392	13	(	(	PUNCT
ftr-362	3392	14	b	b	NOUN
ftr-362	3392	15	)	)	PUNCT
ftr-362	3392	16	and	and	CCONJ
ftr-362	3392	17	(	(	PUNCT
ftr-362	3392	18	c	c	NOUN
ftr-362	3392	19	)	)	PUNCT
ftr-362	3392	20	but	but	CCONJ
ftr-362	3392	21	omitted	omit	VERB
ftr-362	3392	22	from	from	ADP
ftr-362	3392	23	subsection	subsection	NOUN
ftr-362	3392	24	(	(	PUNCT
ftr-362	3392	25	f	f	X
ftr-362	3392	26	)	)	PUNCT
ftr-362	3392	27	,	,	PUNCT
ftr-362	3392	28	it	it	PRON
ftr-362	3392	29	fails	fail	VERB
ftr-362	3392	30	the	the	DET
ftr-362	3392	31	first	first	ADJ
ftr-362	3392	32	prong	prong	NOUN
ftr-362	3392	33	of	of	ADP
ftr-362	3392	34	chevron	chevron	NOUN
ftr-362	3392	35	.	.	PUNCT
ftr-362	3392	36	...	...	PUNCT
ftr-362	3393	1	had	have	AUX
ftr-362	3393	2	congress	congress	PROPN
ftr-362	3393	3	intended	intend	VERB
ftr-362	3393	4	a	a	DET
ftr-362	3393	5	2	2	NUM
ftr-362	3393	6	-	-	PUNCT
ftr-362	3393	7	year	year	NOUN
ftr-362	3393	8	period	period	NOUN
ftr-362	3393	9	of	of	ADP
ftr-362	3393	10	limitations	limitation	NOUN
ftr-362	3393	11	for	for	ADP
ftr-362	3393	12	equitable	equitable	ADJ
ftr-362	3393	13	relief	relief	NOUN
ftr-362	3393	14	,	,	PUNCT
ftr-362	3393	15	then	then	ADV
ftr-362	3393	16	of	of	ADP
ftr-362	3393	17	course	course	NOUN
ftr-362	3393	18	it	it	PRON
ftr-362	3393	19	could	could	AUX
ftr-362	3393	20	have	have	AUX
ftr-362	3393	21	easily	easily	ADV
ftr-362	3393	22	included	include	VERB
ftr-362	3393	23	in	in	ADP
ftr-362	3393	24	subsection	subsection	NOUN
ftr-362	3393	25	(	(	PUNCT
ftr-362	3393	26	f	f	X
ftr-362	3393	27	)	)	PUNCT
ftr-362	3393	28	what	what	PRON
ftr-362	3393	29	it	it	PRON
ftr-362	3393	30	included	include	VERB
ftr-362	3393	31	in	in	ADP
ftr-362	3393	32	subsections	subsection	NOUN
ftr-362	3393	33	(	(	PUNCT
ftr-362	3393	34	b	b	NOUN
ftr-362	3393	35	)	)	PUNCT
ftr-362	3393	36	and	and	CCONJ
ftr-362	3393	37	(	(	PUNCT
ftr-362	3393	38	c	c	NOUN
ftr-362	3393	39	)	)	PUNCT
ftr-362	3393	40	.	.	PUNCT
ftr-362	3394	1	however	however	ADV
ftr-362	3394	2	,	,	PUNCT
ftr-362	3394	3	congress	congress	PROPN
ftr-362	3394	4	imposed	impose	VERB
ftr-362	3394	5	no	no	DET
ftr-362	3394	6	deadline	deadline	NOUN
ftr-362	3394	7	,	,	PUNCT
ftr-362	3394	8	yet	yet	CCONJ
ftr-362	3394	9	the	the	DET
ftr-362	3394	10	secretary	secretary	NOUN
ftr-362	3394	11	prescribed	prescribe	VERB
ftr-362	3394	12	a	a	DET
ftr-362	3394	13	period	period	NOUN
ftr-362	3394	14	of	of	ADP
ftr-362	3394	15	limitations	limitation	NOUN
ftr-362	3394	16	identical	identical	ADJ
ftr-362	3394	17	to	to	ADP
ftr-362	3394	18	the	the	DET
ftr-362	3394	19	limitations	limitation	NOUN
ftr-362	3394	20	congress	congress	PROPN
ftr-362	3394	21	imposed	impose	VERB
ftr-362	3394	22	under	under	ADP
ftr-362	3394	23	section	section	NOUN
ftr-362	3394	24	6015(b	6015(b	PROPN
ftr-362	3394	25	)	)	PUNCT
ftr-362	3394	26	and	and	CCONJ
ftr-362	3394	27	(	(	PUNCT
ftr-362	3394	28	c	c	NOUN
ftr-362	3394	29	)	)	PUNCT
ftr-362	3394	30	.	.	PUNCT
ftr-362	3395	1	•	•	INTJ
ftr-362	3395	2	as	as	ADP
ftr-362	3395	3	a	a	DET
ftr-362	3395	4	result	result	NOUN
ftr-362	3395	5	,	,	PUNCT
ftr-362	3395	6	the	the	DET
ftr-362	3395	7	irs	irs	PROPN
ftr-362	3395	8	abused	abuse	VERB
ftr-362	3395	9	its	its	PRON
ftr-362	3395	10	discretion	discretion	NOUN
ftr-362	3395	11	in	in	ADP
ftr-362	3395	12	failing	fail	VERB
ftr-362	3395	13	to	to	PART
ftr-362	3395	14	consider	consider	VERB
ftr-362	3395	15	all	all	DET
ftr-362	3395	16	facts	fact	NOUN
ftr-362	3395	17	and	and	CCONJ
ftr-362	3395	18	circumstances	circumstance	NOUN
ftr-362	3395	19	in	in	ADP
ftr-362	3395	20	the	the	DET
ftr-362	3395	21	taxpayer	taxpayer	NOUN
ftr-362	3395	22	’s	’s	PART
ftr-362	3395	23	case	case	NOUN
ftr-362	3395	24	.	.	PUNCT
ftr-362	3396	1	further	further	ADJ
ftr-362	3396	2	proceedings	proceeding	NOUN
ftr-362	3396	3	are	be	AUX
ftr-362	3396	4	required	require	VERB
ftr-362	3396	5	to	to	PART
ftr-362	3396	6	fully	fully	ADV
ftr-362	3396	7	determine	determine	VERB
ftr-362	3396	8	the	the	DET
ftr-362	3396	9	taxpayer	taxpayer	NOUN
ftr-362	3396	10	’s	’s	PART
ftr-362	3396	11	liability	liability	NOUN
ftr-362	3396	12	.	.	PUNCT
ftr-362	3397	1	2011	2011	NUM
ftr-362	3397	2	]	]	PUNCT
ftr-362	3397	3	recent	recent	ADJ
ftr-362	3397	4	developments	development	NOUN
ftr-362	3397	5	in	in	ADP
ftr-362	3397	6	federal	federal	ADJ
ftr-362	3397	7	income	income	NOUN
ftr-362	3397	8	taxation	taxation	NOUN
ftr-362	3397	9	731	731	NUM
ftr-362	3397	10	a.	a.	NOUN
ftr-362	3398	1	you	you	PRON
ftr-362	3398	2	do	do	AUX
ftr-362	3398	3	n’t	not	PART
ftr-362	3398	4	have	have	VERB
ftr-362	3398	5	to	to	PART
ftr-362	3398	6	actually	actually	ADV
ftr-362	3398	7	know	know	VERB
ftr-362	3398	8	the	the	DET
ftr-362	3398	9	irs	irs	PROPN
ftr-362	3398	10	denied	deny	VERB
ftr-362	3398	11	§	§	PROPN
ftr-362	3398	12	6015(b	6015(b	NOUN
ftr-362	3398	13	)	)	PUNCT
ftr-362	3398	14	relief	relief	NOUN
ftr-362	3398	15	for	for	ADP
ftr-362	3398	16	the	the	DET
ftr-362	3398	17	statute	statute	NOUN
ftr-362	3398	18	of	of	ADP
ftr-362	3398	19	limitations	limitation	NOUN
ftr-362	3398	20	on	on	ADP
ftr-362	3398	21	seeking	seek	VERB
ftr-362	3398	22	review	review	NOUN
ftr-362	3398	23	to	to	PART
ftr-362	3398	24	have	have	AUX
ftr-362	3398	25	expired	expire	VERB
ftr-362	3398	26	,	,	PUNCT
ftr-362	3398	27	but	but	CCONJ
ftr-362	3398	28	you	you	PRON
ftr-362	3398	29	can	can	AUX
ftr-362	3398	30	always	always	ADV
ftr-362	3398	31	turn	turn	VERB
ftr-362	3398	32	to	to	ADP
ftr-362	3398	33	§	§	PROPN
ftr-362	3398	34	6015(f	6015(f	NUM
ftr-362	3398	35	)	)	PUNCT
ftr-362	3398	36	,	,	PUNCT
ftr-362	3398	37	which	which	PRON
ftr-362	3398	38	for	for	ADP
ftr-362	3398	39	now	now	ADV
ftr-362	3398	40	appears	appear	VERB
ftr-362	3398	41	to	to	PART
ftr-362	3398	42	have	have	VERB
ftr-362	3398	43	an	an	DET
ftr-362	3398	44	open	open	ADV
ftr-362	3398	45	-	-	PUNCT
ftr-362	3398	46	ended	end	VERB
ftr-362	3398	47	period	period	NOUN
ftr-362	3398	48	for	for	ADP
ftr-362	3398	49	review	review	NOUN
ftr-362	3398	50	.	.	PUNCT
ftr-362	3399	1	mannella	mannella	PROPN
ftr-362	3399	2	v.	v.	PROPN
ftr-362	3399	3	commissioner	commissioner	PROPN
ftr-362	3399	4	,	,	PUNCT
ftr-362	3399	5	132	132	NUM
ftr-362	3399	6	t.c	t.c	PROPN
ftr-362	3399	7	.	.	PUNCT
ftr-362	3400	1	no	no	INTJ
ftr-362	3400	2	.	.	NOUN
ftr-362	3401	1	10	10	NUM
ftr-362	3401	2	(	(	PUNCT
ftr-362	3401	3	4/13/09	4/13/09	NUM
ftr-362	3401	4	)	)	PUNCT
ftr-362	3401	5	,	,	PUNCT
ftr-362	3401	6	rev’d	rev’d	NOUN
ftr-362	3401	7	,	,	PUNCT
ftr-362	3401	8	107	107	NUM
ftr-362	3401	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3401	10	2011	2011	NUM
ftr-362	3401	11	-	-	SYM
ftr-362	3401	12	519	519	NUM
ftr-362	3401	13	(	(	PUNCT
ftr-362	3401	14	3d	3d	PROPN
ftr-362	3401	15	cir	cir	PROPN
ftr-362	3401	16	1/19/11	1/19/11	NUM
ftr-362	3401	17	)	)	PUNCT
ftr-362	3401	18	.	.	PUNCT
ftr-362	3402	1	the	the	DET
ftr-362	3402	2	irs	irs	PROPN
ftr-362	3402	3	sent	send	VERB
ftr-362	3402	4	the	the	DET
ftr-362	3402	5	taxpayer	taxpayer	NOUN
ftr-362	3402	6	a	a	DET
ftr-362	3402	7	notice	notice	NOUN
ftr-362	3402	8	of	of	ADP
ftr-362	3402	9	intent	intent	NOUN
ftr-362	3402	10	to	to	PART
ftr-362	3402	11	levy	levy	VERB
ftr-362	3402	12	and	and	CCONJ
ftr-362	3402	13	notice	notice	NOUN
ftr-362	3402	14	of	of	ADP
ftr-362	3402	15	the	the	DET
ftr-362	3402	16	right	right	NOUN
ftr-362	3402	17	to	to	ADP
ftr-362	3402	18	a	a	DET
ftr-362	3402	19	§	§	PROPN
ftr-362	3402	20	6330	6330	NUM
ftr-362	3402	21	cdp	cdp	NOUN
ftr-362	3402	22	hearing	hearing	NOUN
ftr-362	3402	23	on	on	ADP
ftr-362	3402	24	6/4/04	6/4/04	NUM
ftr-362	3402	25	.	.	PUNCT
ftr-362	3403	1	on	on	ADP
ftr-362	3403	2	11/1/06	11/1/06	NUM
ftr-362	3403	3	,	,	PUNCT
ftr-362	3403	4	more	more	ADJ
ftr-362	3403	5	than	than	ADP
ftr-362	3403	6	two	two	NUM
ftr-362	3403	7	years	year	NOUN
ftr-362	3403	8	later	later	ADV
ftr-362	3403	9	,	,	PUNCT
ftr-362	3403	10	the	the	DET
ftr-362	3403	11	taxpayer	taxpayer	NOUN
ftr-362	3403	12	requested	request	VERB
ftr-362	3403	13	§	§	PROPN
ftr-362	3403	14	6015	6015	NUM
ftr-362	3403	15	relief	relief	NOUN
ftr-362	3403	16	from	from	ADP
ftr-362	3403	17	joint	joint	ADJ
ftr-362	3403	18	and	and	CCONJ
ftr-362	3403	19	several	several	ADJ
ftr-362	3403	20	liability	liability	NOUN
ftr-362	3403	21	,	,	PUNCT
ftr-362	3403	22	which	which	PRON
ftr-362	3403	23	the	the	DET
ftr-362	3403	24	irs	irs	PROPN
ftr-362	3403	25	denied	deny	VERB
ftr-362	3403	26	on	on	ADP
ftr-362	3403	27	the	the	DET
ftr-362	3403	28	grounds	ground	NOUN
ftr-362	3403	29	that	that	SCONJ
ftr-362	3403	30	the	the	DET
ftr-362	3403	31	request	request	NOUN
ftr-362	3403	32	was	be	AUX
ftr-362	3403	33	untimely	untimely	ADJ
ftr-362	3403	34	.	.	PUNCT
ftr-362	3404	1	the	the	DET
ftr-362	3404	2	taxpayer	taxpayer	NOUN
ftr-362	3404	3	claimed	claim	VERB
ftr-362	3404	4	that	that	SCONJ
ftr-362	3404	5	she	she	PRON
ftr-362	3404	6	did	do	AUX
ftr-362	3404	7	not	not	PART
ftr-362	3404	8	receive	receive	VERB
ftr-362	3404	9	her	her	PRON
ftr-362	3404	10	notice	notice	NOUN
ftr-362	3404	11	of	of	ADP
ftr-362	3404	12	intent	intent	NOUN
ftr-362	3404	13	to	to	PART
ftr-362	3404	14	levy	levy	VERB
ftr-362	3404	15	because	because	SCONJ
ftr-362	3404	16	her	her	PRON
ftr-362	3404	17	former	former	ADJ
ftr-362	3404	18	husband	husband	NOUN
ftr-362	3404	19	received	receive	VERB
ftr-362	3404	20	the	the	DET
ftr-362	3404	21	notices	notice	NOUN
ftr-362	3404	22	,	,	PUNCT
ftr-362	3404	23	signed	sign	VERB
ftr-362	3404	24	the	the	DET
ftr-362	3404	25	certified	certify	VERB
ftr-362	3404	26	mail	mail	NOUN
ftr-362	3404	27	receipts	receipt	NOUN
ftr-362	3404	28	,	,	PUNCT
ftr-362	3404	29	and	and	CCONJ
ftr-362	3404	30	failed	fail	VERB
ftr-362	3404	31	to	to	PART
ftr-362	3404	32	deliver	deliver	VERB
ftr-362	3404	33	of	of	ADP
ftr-362	3404	34	inform	inform	VERB
ftr-362	3404	35	her	she	PRON
ftr-362	3404	36	of	of	ADP
ftr-362	3404	37	the	the	DET
ftr-362	3404	38	notices	notice	NOUN
ftr-362	3404	39	.	.	PUNCT
ftr-362	3405	1	judge	judge	NOUN
ftr-362	3405	2	haines	haine	NOUN
ftr-362	3405	3	held	hold	VERB
ftr-362	3405	4	that	that	DET
ftr-362	3405	5	actual	actual	ADJ
ftr-362	3405	6	receipt	receipt	NOUN
ftr-362	3405	7	of	of	ADP
ftr-362	3405	8	the	the	DET
ftr-362	3405	9	notice	notice	NOUN
ftr-362	3405	10	of	of	ADP
ftr-362	3405	11	intent	intent	NOUN
ftr-362	3405	12	to	to	PART
ftr-362	3405	13	levy	levy	VERB
ftr-362	3405	14	or	or	CCONJ
ftr-362	3405	15	of	of	ADP
ftr-362	3405	16	the	the	DET
ftr-362	3405	17	notice	notice	NOUN
ftr-362	3405	18	of	of	ADP
ftr-362	3405	19	the	the	DET
ftr-362	3405	20	right	right	NOUN
ftr-362	3405	21	to	to	PART
ftr-362	3405	22	request	request	VERB
ftr-362	3405	23	relief	relief	NOUN
ftr-362	3405	24	from	from	ADP
ftr-362	3405	25	joint	joint	ADJ
ftr-362	3405	26	and	and	CCONJ
ftr-362	3405	27	several	several	ADJ
ftr-362	3405	28	liability	liability	NOUN
ftr-362	3405	29	is	be	AUX
ftr-362	3405	30	not	not	PART
ftr-362	3405	31	required	require	VERB
ftr-362	3405	32	for	for	ADP
ftr-362	3405	33	the	the	DET
ftr-362	3405	34	2	2	NUM
ftr-362	3405	35	-	-	PUNCT
ftr-362	3405	36	year	year	NOUN
ftr-362	3405	37	period	period	NOUN
ftr-362	3405	38	in	in	ADP
ftr-362	3405	39	which	which	PRON
ftr-362	3405	40	to	to	PART
ftr-362	3405	41	request	request	VERB
ftr-362	3405	42	relief	relief	NOUN
ftr-362	3405	43	under	under	ADP
ftr-362	3405	44	§	§	PROPN
ftr-362	3405	45	§	§	PROPN
ftr-362	3405	46	6015(b	6015(b	NOUN
ftr-362	3405	47	)	)	PUNCT
ftr-362	3405	48	and	and	CCONJ
ftr-362	3405	49	(	(	PUNCT
ftr-362	3405	50	c	c	X
ftr-362	3405	51	)	)	PUNCT
ftr-362	3405	52	to	to	PART
ftr-362	3405	53	begin	begin	VERB
ftr-362	3405	54	.	.	PUNCT
ftr-362	3406	1	the	the	DET
ftr-362	3406	2	taxpayer	taxpayer	NOUN
ftr-362	3406	3	’s	’s	PART
ftr-362	3406	4	request	request	NOUN
ftr-362	3406	5	for	for	ADP
ftr-362	3406	6	relief	relief	NOUN
ftr-362	3406	7	under	under	ADP
ftr-362	3406	8	§	§	PROPN
ftr-362	3406	9	§	§	PROPN
ftr-362	3406	10	6015(b	6015(b	NOUN
ftr-362	3406	11	)	)	PUNCT
ftr-362	3406	12	and	and	CCONJ
ftr-362	3406	13	(	(	PUNCT
ftr-362	3406	14	c	c	X
ftr-362	3406	15	)	)	PUNCT
ftr-362	3406	16	was	be	AUX
ftr-362	3406	17	not	not	PART
ftr-362	3406	18	timely	timely	ADJ
ftr-362	3406	19	.	.	PUNCT
ftr-362	3407	1	however	however	ADV
ftr-362	3407	2	,	,	PUNCT
ftr-362	3407	3	the	the	DET
ftr-362	3407	4	taxpayer	taxpayer	NOUN
ftr-362	3407	5	’s	’s	PART
ftr-362	3407	6	claim	claim	NOUN
ftr-362	3407	7	for	for	ADP
ftr-362	3407	8	relief	relief	NOUN
ftr-362	3407	9	under	under	ADP
ftr-362	3407	10	§	§	PROPN
ftr-362	3407	11	6015(f	6015(f	NUM
ftr-362	3407	12	)	)	PUNCT
ftr-362	3407	13	,	,	PUNCT
ftr-362	3407	14	was	be	AUX
ftr-362	3407	15	timely	timely	ADJ
ftr-362	3407	16	because	because	SCONJ
ftr-362	3407	17	lantz	lantz	PROPN
ftr-362	3407	18	v.	v.	PROPN
ftr-362	3407	19	commissioner	commissioner	PROPN
ftr-362	3407	20	,	,	PUNCT
ftr-362	3407	21	132	132	NUM
ftr-362	3407	22	t.c	t.c	NOUN
ftr-362	3407	23	.	.	PUNCT
ftr-362	3408	1	no	no	INTJ
ftr-362	3408	2	.	.	NOUN
ftr-362	3408	3	8	8	NUM
ftr-362	3408	4	(	(	PUNCT
ftr-362	3408	5	4/7/09	4/7/09	NUM
ftr-362	3408	6	)	)	PUNCT
ftr-362	3408	7	,	,	PUNCT
ftr-362	3408	8	held	hold	VERB
ftr-362	3408	9	that	that	SCONJ
ftr-362	3408	10	reg	reg	NOUN
ftr-362	3408	11	.	.	PUNCT
ftr-362	3409	1	§	§	PROPN
ftr-362	3409	2	1.60155(b)(1	1.60155(b)(1	NUM
ftr-362	3409	3	)	)	PUNCT
ftr-362	3409	4	,	,	PUNCT
ftr-362	3409	5	requiring	require	VERB
ftr-362	3409	6	a	a	DET
ftr-362	3409	7	request	request	NOUN
ftr-362	3409	8	for	for	ADP
ftr-362	3409	9	relief	relief	NOUN
ftr-362	3409	10	within	within	ADP
ftr-362	3409	11	two	two	NUM
ftr-362	3409	12	years	year	NOUN
ftr-362	3409	13	from	from	ADP
ftr-362	3409	14	the	the	DET
ftr-362	3409	15	irs	irs	PROPN
ftr-362	3409	16	’s	’s	PART
ftr-362	3409	17	first	first	ADJ
ftr-362	3409	18	collection	collection	NOUN
ftr-362	3409	19	action	action	NOUN
ftr-362	3409	20	,	,	PUNCT
ftr-362	3409	21	is	be	AUX
ftr-362	3409	22	invalid	invalid	ADJ
ftr-362	3409	23	as	as	SCONJ
ftr-362	3409	24	applied	apply	VERB
ftr-362	3409	25	to	to	ADP
ftr-362	3409	26	§	§	PROPN
ftr-362	3409	27	6015(f	6015(f	NUM
ftr-362	3409	28	)	)	PUNCT
ftr-362	3409	29	relief	relief	NOUN
ftr-362	3409	30	.	.	PUNCT
ftr-362	3410	1	b.	b.	PROPN
ftr-362	3411	1	but	but	CCONJ
ftr-362	3411	2	the	the	DET
ftr-362	3411	3	irs	irs	PROPN
ftr-362	3411	4	will	will	AUX
ftr-362	3411	5	fight	fight	VERB
ftr-362	3411	6	this	this	DET
ftr-362	3411	7	one	one	NOUN
ftr-362	3411	8	to	to	ADP
ftr-362	3411	9	the	the	DET
ftr-362	3411	10	bitter	bitter	ADJ
ftr-362	3411	11	end	end	NOUN
ftr-362	3411	12	!	!	PUNCT
ftr-362	3412	1	cc-2010	cc-2010	NOUN
ftr-362	3412	2	-	-	PUNCT
ftr-362	3412	3	005	005	PROPN
ftr-362	3412	4	,	,	PUNCT
ftr-362	3412	5	designation	designation	NOUN
ftr-362	3412	6	for	for	ADP
ftr-362	3412	7	litigation	litigation	NOUN
ftr-362	3412	8	:	:	PUNCT
ftr-362	3412	9	validity	validity	NOUN
ftr-362	3412	10	of	of	ADP
ftr-362	3412	11	two	two	NUM
ftr-362	3412	12	-	-	PUNCT
ftr-362	3412	13	year	year	NOUN
ftr-362	3412	14	deadline	deadline	NOUN
ftr-362	3412	15	for	for	ADP
ftr-362	3412	16	section	section	NOUN
ftr-362	3412	17	6015(f	6015(f	NUM
ftr-362	3412	18	)	)	PUNCT
ftr-362	3412	19	claims	claim	NOUN
ftr-362	3412	20	under	under	ADP
ftr-362	3412	21	treas	treas	PROPN
ftr-362	3412	22	.	.	PUNCT
ftr-362	3413	1	reg	reg	PROPN
ftr-362	3413	2	.	.	PUNCT
ftr-362	3414	1	§	§	PROPN
ftr-362	3414	2	1.6015	1.6015	NUM
ftr-362	3414	3	-	-	SYM
ftr-362	3414	4	5(b)(1	5(b)(1	NUM
ftr-362	3414	5	)	)	PUNCT
ftr-362	3414	6	(	(	PUNCT
ftr-362	3414	7	3/12/10	3/12/10	NUM
ftr-362	3414	8	)	)	PUNCT
ftr-362	3414	9	.	.	PUNCT
ftr-362	3415	1	this	this	DET
ftr-362	3415	2	chief	chief	ADJ
ftr-362	3415	3	counsel	counsel	NOUN
ftr-362	3415	4	notice	notice	NOUN
ftr-362	3415	5	states	state	NOUN
ftr-362	3415	6	that	that	SCONJ
ftr-362	3415	7	because	because	SCONJ
ftr-362	3415	8	the	the	DET
ftr-362	3415	9	issue	issue	NOUN
ftr-362	3415	10	of	of	ADP
ftr-362	3415	11	the	the	DET
ftr-362	3415	12	validity	validity	NOUN
ftr-362	3415	13	of	of	ADP
ftr-362	3415	14	the	the	DET
ftr-362	3415	15	two	two	NUM
ftr-362	3415	16	-	-	PUNCT
ftr-362	3415	17	year	year	NOUN
ftr-362	3415	18	deadline	deadline	NOUN
ftr-362	3415	19	in	in	ADP
ftr-362	3415	20	reg	reg	NOUN
ftr-362	3415	21	.	.	PUNCT
ftr-362	3416	1	§	§	PROPN
ftr-362	3416	2	1.6015	1.6015	NUM
ftr-362	3416	3	-	-	SYM
ftr-362	3416	4	5(b)(1	5(b)(1	NUM
ftr-362	3416	5	)	)	PUNCT
ftr-362	3416	6	for	for	ADP
ftr-362	3416	7	filing	file	VERB
ftr-362	3416	8	a	a	DET
ftr-362	3416	9	claim	claim	NOUN
ftr-362	3416	10	for	for	ADP
ftr-362	3416	11	§	§	PROPN
ftr-362	3416	12	6015(f	6015(f	NUM
ftr-362	3416	13	)	)	PUNCT
ftr-362	3416	14	relief	relief	NOUN
ftr-362	3416	15	,	,	PUNCT
ftr-362	3416	16	which	which	PRON
ftr-362	3416	17	was	be	AUX
ftr-362	3416	18	held	hold	VERB
ftr-362	3416	19	to	to	PART
ftr-362	3416	20	be	be	AUX
ftr-362	3416	21	an	an	DET
ftr-362	3416	22	invalid	invalid	ADJ
ftr-362	3416	23	regulation	regulation	NOUN
ftr-362	3416	24	in	in	ADP
ftr-362	3416	25	lantz	lantz	PROPN
ftr-362	3416	26	v.	v.	PROPN
ftr-362	3416	27	commissioner	commissioner	PROPN
ftr-362	3416	28	,	,	PUNCT
ftr-362	3416	29	132	132	NUM
ftr-362	3416	30	t.c	t.c	NOUN
ftr-362	3416	31	.	.	PUNCT
ftr-362	3417	1	no	no	INTJ
ftr-362	3417	2	.	.	NOUN
ftr-362	3417	3	8	8	NUM
ftr-362	3417	4	(	(	PUNCT
ftr-362	3417	5	2009	2009	NUM
ftr-362	3417	6	)	)	PUNCT
ftr-362	3417	7	,	,	PUNCT
ftr-362	3417	8	has	have	AUX
ftr-362	3417	9	been	be	AUX
ftr-362	3417	10	designated	designate	VERB
ftr-362	3417	11	for	for	ADP
ftr-362	3417	12	litigation	litigation	NOUN
ftr-362	3417	13	by	by	ADP
ftr-362	3417	14	the	the	DET
ftr-362	3417	15	office	office	NOUN
ftr-362	3417	16	of	of	ADP
ftr-362	3417	17	chief	chief	ADJ
ftr-362	3417	18	counsel	counsel	NOUN
ftr-362	3417	19	,	,	PUNCT
ftr-362	3417	20	the	the	DET
ftr-362	3417	21	irs	irs	PROPN
ftr-362	3417	22	will	will	AUX
ftr-362	3417	23	continue	continue	VERB
ftr-362	3417	24	to	to	PART
ftr-362	3417	25	deny	deny	VERB
ftr-362	3417	26	claims	claim	NOUN
ftr-362	3417	27	for	for	ADP
ftr-362	3417	28	relief	relief	NOUN
ftr-362	3417	29	under	under	ADP
ftr-362	3417	30	§	§	PROPN
ftr-362	3417	31	6015(f	6015(f	NUM
ftr-362	3417	32	)	)	PUNCT
ftr-362	3417	33	as	as	ADV
ftr-362	3417	34	untimely	untimely	ADV
ftr-362	3417	35	and	and	CCONJ
ftr-362	3417	36	will	will	AUX
ftr-362	3417	37	not	not	PART
ftr-362	3417	38	settle	settle	VERB
ftr-362	3417	39	or	or	CCONJ
ftr-362	3417	40	concede	concede	VERB
ftr-362	3417	41	this	this	DET
ftr-362	3417	42	issue	issue	NOUN
ftr-362	3417	43	.	.	PUNCT
ftr-362	3418	1	however	however	ADV
ftr-362	3418	2	,	,	PUNCT
ftr-362	3418	3	depending	depend	VERB
ftr-362	3418	4	on	on	ADP
ftr-362	3418	5	the	the	DET
ftr-362	3418	6	facts	fact	NOUN
ftr-362	3418	7	of	of	ADP
ftr-362	3418	8	the	the	DET
ftr-362	3418	9	case	case	NOUN
ftr-362	3418	10	,	,	PUNCT
ftr-362	3418	11	the	the	DET
ftr-362	3418	12	merits	merit	NOUN
ftr-362	3418	13	of	of	ADP
ftr-362	3418	14	the	the	DET
ftr-362	3418	15	§	§	PROPN
ftr-362	3418	16	6015(f	6015(f	NUM
ftr-362	3418	17	)	)	PUNCT
ftr-362	3418	18	claim	claim	NOUN
ftr-362	3418	19	might	might	AUX
ftr-362	3418	20	be	be	AUX
ftr-362	3418	21	conceded	concede	VERB
ftr-362	3418	22	.	.	PUNCT
ftr-362	3419	1	c.	c.	NOUN
ftr-362	3419	2	and	and	CCONJ
ftr-362	3419	3	the	the	DET
ftr-362	3419	4	irs	irs	PROPN
ftr-362	3419	5	’s	’s	PART
ftr-362	3419	6	bitter	bitter	ADJ
ftr-362	3419	7	-	-	PUNCT
ftr-362	3419	8	end	end	NOUN
ftr-362	3419	9	fight	fight	NOUN
ftr-362	3419	10	to	to	PART
ftr-362	3419	11	validate	validate	VERB
ftr-362	3419	12	the	the	DET
ftr-362	3419	13	regulation	regulation	NOUN
ftr-362	3419	14	ended	end	VERB
ftr-362	3419	15	up	up	ADP
ftr-362	3419	16	in	in	ADP
ftr-362	3419	17	the	the	DET
ftr-362	3419	18	seventh	seventh	ADJ
ftr-362	3419	19	circuit	circuit	NOUN
ftr-362	3419	20	,	,	PUNCT
ftr-362	3419	21	where	where	SCONJ
ftr-362	3419	22	judge	judge	NOUN
ftr-362	3419	23	posner	posner	NOUN
ftr-362	3419	24	denied	deny	VERB
ftr-362	3419	25	the	the	DET
ftr-362	3419	26	existence	existence	NOUN
ftr-362	3419	27	of	of	ADP
ftr-362	3419	28	“	"	PUNCT
ftr-362	3419	29	audible	audible	ADJ
ftr-362	3419	30	silence	silence	NOUN
ftr-362	3419	31	.	.	PUNCT
ftr-362	3419	32	”	"	PUNCT
ftr-362	3420	1	lantz	lantz	PROPN
ftr-362	3420	2	v.	v.	PROPN
ftr-362	3420	3	commissioner	commissioner	PROPN
ftr-362	3420	4	,	,	PUNCT
ftr-362	3420	5	607	607	NUM
ftr-362	3420	6	f.3d	f.3d	NUM
ftr-362	3420	7	479	479	NUM
ftr-362	3420	8	(	(	PUNCT
ftr-362	3420	9	7th	7th	ADJ
ftr-362	3420	10	cir	cir	NOUN
ftr-362	3420	11	.	.	PUNCT
ftr-362	3420	12	6/8/10	6/8/10	NUM
ftr-362	3420	13	)	)	PUNCT
ftr-362	3420	14	.	.	PUNCT
ftr-362	3421	1	the	the	DET
ftr-362	3421	2	taxpayer	taxpayer	NOUN
ftr-362	3421	3	was	be	AUX
ftr-362	3421	4	described	describe	VERB
ftr-362	3421	5	as	as	ADP
ftr-362	3421	6	“	"	PUNCT
ftr-362	3421	7	a	a	DET
ftr-362	3421	8	financially	financially	ADV
ftr-362	3421	9	unsophisticated	unsophisticated	ADJ
ftr-362	3421	10	woman	woman	NOUN
ftr-362	3421	11	whose	whose	DET
ftr-362	3421	12	husband	husband	NOUN
ftr-362	3421	13	,	,	PUNCT
ftr-362	3421	14	a	a	DET
ftr-362	3421	15	dentist	dentist	NOUN
ftr-362	3421	16	,	,	PUNCT
ftr-362	3421	17	was	be	AUX
ftr-362	3421	18	arrested	arrest	VERB
ftr-362	3421	19	for	for	ADP
ftr-362	3421	20	medicare	medicare	PROPN
ftr-362	3421	21	fraud	fraud	NOUN
ftr-362	3421	22	in	in	ADP
ftr-362	3421	23	2000	2000	NUM
ftr-362	3421	24	,	,	PUNCT
ftr-362	3421	25	convicted	convict	VERB
ftr-362	3421	26	and	and	CCONJ
ftr-362	3421	27	imprisoned	imprison	VERB
ftr-362	3421	28	.	.	PUNCT
ftr-362	3422	1	they	they	PRON
ftr-362	3422	2	had	have	AUX
ftr-362	3422	3	been	be	AUX
ftr-362	3422	4	married	marry	VERB
ftr-362	3422	5	for	for	ADP
ftr-362	3422	6	only	only	ADV
ftr-362	3422	7	six	six	NUM
ftr-362	3422	8	years	year	NOUN
ftr-362	3422	9	when	when	SCONJ
ftr-362	3422	10	he	he	PRON
ftr-362	3422	11	was	be	AUX
ftr-362	3422	12	arrested	arrest	VERB
ftr-362	3422	13	and	and	CCONJ
ftr-362	3422	14	there	there	PRON
ftr-362	3422	15	is	be	VERB
ftr-362	3422	16	no	no	DET
ftr-362	3422	17	suggestion	suggestion	NOUN
ftr-362	3422	18	that	that	SCONJ
ftr-362	3422	19	she	she	PRON
ftr-362	3422	20	was	be	AUX
ftr-362	3422	21	aware	aware	ADJ
ftr-362	3422	22	of	of	ADP
ftr-362	3422	23	,	,	PUNCT
ftr-362	3422	24	let	let	VERB
ftr-362	3422	25	alone	alone	ADJ
ftr-362	3422	26	complicit	complicit	VERB
ftr-362	3422	27	in	in	ADP
ftr-362	3422	28	,	,	PUNCT
ftr-362	3422	29	his	his	PRON
ftr-362	3422	30	fraud	fraud	NOUN
ftr-362	3422	31	.	.	PUNCT
ftr-362	3422	32	”	"	PUNCT
ftr-362	3423	1	she	she	PRON
ftr-362	3423	2	received	receive	VERB
ftr-362	3423	3	a	a	DET
ftr-362	3423	4	packet	packet	NOUN
ftr-362	3423	5	that	that	PRON
ftr-362	3423	6	included	include	VERB
ftr-362	3423	7	a	a	DET
ftr-362	3423	8	notice	notice	NOUN
ftr-362	3423	9	of	of	ADP
ftr-362	3423	10	a	a	DET
ftr-362	3423	11	proposed	propose	VERB
ftr-362	3423	12	levy	levy	NOUN
ftr-362	3423	13	on	on	ADP
ftr-362	3423	14	her	she	PRON
ftr-362	3423	15	in	in	ADP
ftr-362	3423	16	2003	2003	NUM
ftr-362	3423	17	,	,	PUNCT
ftr-362	3423	18	but	but	CCONJ
ftr-362	3423	19	did	do	AUX
ftr-362	3423	20	not	not	PART
ftr-362	3423	21	respond	respond	VERB
ftr-362	3423	22	because	because	SCONJ
ftr-362	3423	23	her	her	PRON
ftr-362	3423	24	estranged	estranged	ADJ
ftr-362	3423	25	husband	husband	NOUN
ftr-362	3423	26	told	tell	VERB
ftr-362	3423	27	her	she	PRON
ftr-362	3423	28	“	"	PUNCT
ftr-362	3423	29	he	he	PRON
ftr-362	3423	30	’d	’d	NOUN
ftr-362	3423	31	deal	deal	VERB
ftr-362	3423	32	with	with	ADP
ftr-362	3423	33	the	the	DET
ftr-362	3423	34	matter	matter	NOUN
ftr-362	3423	35	.	.	PUNCT
ftr-362	3423	36	”	"	PUNCT
ftr-362	3424	1	he	he	PRON
ftr-362	3424	2	asked	ask	VERB
ftr-362	3424	3	the	the	DET
ftr-362	3424	4	irs	irs	PROPN
ftr-362	3424	5	to	to	PART
ftr-362	3424	6	be	be	AUX
ftr-362	3424	7	sent	send	VERB
ftr-362	3424	8	the	the	DET
ftr-362	3424	9	application	application	NOUN
ftr-362	3424	10	form	form	NOUN
ftr-362	3424	11	for	for	ADP
ftr-362	3424	12	seeking	seek	VERB
ftr-362	3424	13	innocent	innocent	ADJ
ftr-362	3424	14	-	-	PUNCT
ftr-362	3424	15	spouse	spouse	NOUN
ftr-362	3424	16	relief	relief	NOUN
ftr-362	3424	17	,	,	PUNCT
ftr-362	3424	18	explaining	explain	VERB
ftr-362	3424	19	that	that	SCONJ
ftr-362	3424	20	his	his	PRON
ftr-362	3424	21	wife	wife	NOUN
ftr-362	3424	22	732	732	NUM
ftr-362	3424	23	florida	florida	PROPN
ftr-362	3424	24	tax	tax	NOUN
ftr-362	3424	25	review	review	NOUN
ftr-362	3424	26	[	[	X
ftr-362	3424	27	vol	vol	NOUN
ftr-362	3424	28	.	.	PUNCT
ftr-362	3424	29	10:9	10:9	NUM
ftr-362	3424	30	was	be	AUX
ftr-362	3424	31	an	an	DET
ftr-362	3424	32	“	"	PUNCT
ftr-362	3424	33	innocent	innocent	ADJ
ftr-362	3424	34	spouse	spouse	NOUN
ftr-362	3424	35	,	,	PUNCT
ftr-362	3424	36	”	"	PUNCT
ftr-362	3424	37	but	but	CCONJ
ftr-362	3424	38	he	he	PRON
ftr-362	3424	39	died	die	VERB
ftr-362	3424	40	before	before	ADP
ftr-362	3424	41	filing	file	VERB
ftr-362	3424	42	it	it	PRON
ftr-362	3424	43	.	.	PUNCT
ftr-362	3425	1	in	in	ADP
ftr-362	3425	2	2006	2006	NUM
ftr-362	3425	3	,	,	PUNCT
ftr-362	3425	4	the	the	DET
ftr-362	3425	5	irs	irs	PROPN
ftr-362	3425	6	applied	apply	VERB
ftr-362	3425	7	taxpayer	taxpayer	NOUN
ftr-362	3425	8	’s	’s	PART
ftr-362	3425	9	$	$	SYM
ftr-362	3425	10	3,230	3,230	NUM
ftr-362	3425	11	income	income	NOUN
ftr-362	3425	12	tax	tax	NOUN
ftr-362	3425	13	refund	refund	NOUN
ftr-362	3425	14	for	for	ADP
ftr-362	3425	15	2005	2005	NUM
ftr-362	3425	16	to	to	ADP
ftr-362	3425	17	her	her	PRON
ftr-362	3425	18	joint	joint	ADJ
ftr-362	3425	19	and	and	CCONJ
ftr-362	3425	20	several	several	ADJ
ftr-362	3425	21	liability	liability	NOUN
ftr-362	3425	22	for	for	ADP
ftr-362	3425	23	1999	1999	NUM
ftr-362	3425	24	of	of	ADP
ftr-362	3425	25	more	more	ADJ
ftr-362	3425	26	than	than	ADP
ftr-362	3425	27	$	$	SYM
ftr-362	3425	28	1.3	1.3	NUM
ftr-362	3425	29	million	million	NUM
ftr-362	3425	30	.	.	PUNCT
ftr-362	3426	1	“	"	PUNCT
ftr-362	3426	2	unemployed	unemployed	ADJ
ftr-362	3426	3	and	and	CCONJ
ftr-362	3426	4	impecunious	impecunious	ADJ
ftr-362	3426	5	,	,	PUNCT
ftr-362	3426	6	she	she	PRON
ftr-362	3426	7	applied	apply	VERB
ftr-362	3426	8	for	for	ADP
ftr-362	3426	9	innocent	innocent	ADJ
ftr-362	3426	10	-	-	PUNCT
ftr-362	3426	11	spouse	spouse	NOUN
ftr-362	3426	12	relief	relief	NOUN
ftr-362	3426	13	but	but	CCONJ
ftr-362	3426	14	the	the	DET
ftr-362	3426	15	irs	irs	PROPN
ftr-362	3426	16	turned	turn	VERB
ftr-362	3426	17	her	she	PRON
ftr-362	3426	18	down	down	ADP
ftr-362	3426	19	because	because	SCONJ
ftr-362	3426	20	she	she	PRON
ftr-362	3426	21	’d	’d	NOUN
ftr-362	3426	22	missed	miss	VERB
ftr-362	3426	23	the	the	DET
ftr-362	3426	24	two	two	NUM
ftr-362	3426	25	year	year	NOUN
ftr-362	3426	26	-	-	PUNCT
ftr-362	3426	27	deadline	deadline	NOUN
ftr-362	3426	28	…	…	PUNCT
ftr-362	3426	29	.	.	PUNCT
ftr-362	3426	30	”	"	PUNCT
ftr-362	3427	1	the	the	DET
ftr-362	3427	2	seventh	seventh	ADJ
ftr-362	3427	3	circuit	circuit	NOUN
ftr-362	3427	4	(	(	PUNCT
ftr-362	3427	5	judge	judge	NOUN
ftr-362	3427	6	posner	posner	NOUN
ftr-362	3427	7	)	)	PUNCT
ftr-362	3427	8	,	,	PUNCT
ftr-362	3427	9	sustained	sustain	VERB
ftr-362	3427	10	the	the	DET
ftr-362	3427	11	regulation	regulation	NOUN
ftr-362	3427	12	and	and	CCONJ
ftr-362	3427	13	agreed	agree	VERB
ftr-362	3427	14	with	with	ADP
ftr-362	3427	15	the	the	DET
ftr-362	3427	16	irs	irs	PROPN
ftr-362	3427	17	’s	’s	PART
ftr-362	3427	18	denial	denial	NOUN
ftr-362	3427	19	of	of	ADP
ftr-362	3427	20	relief	relief	NOUN
ftr-362	3427	21	,	,	PUNCT
ftr-362	3427	22	stating	state	VERB
ftr-362	3427	23	,	,	PUNCT
ftr-362	3427	24	“	"	PUNCT
ftr-362	3427	25	…	…	PUNCT
ftr-362	3427	26	any	any	DET
ftr-362	3427	27	statute	statute	NOUN
ftr-362	3427	28	of	of	ADP
ftr-362	3427	29	limitations	limitation	NOUN
ftr-362	3427	30	will	will	AUX
ftr-362	3427	31	cut	cut	VERB
ftr-362	3427	32	off	off	ADP
ftr-362	3427	33	some	some	PRON
ftr-362	3427	34	,	,	PUNCT
ftr-362	3427	35	and	and	CCONJ
ftr-362	3427	36	often	often	ADV
ftr-362	3427	37	a	a	DET
ftr-362	3427	38	great	great	ADJ
ftr-362	3427	39	many	many	ADJ
ftr-362	3427	40	,	,	PUNCT
ftr-362	3427	41	meritorious	meritorious	ADJ
ftr-362	3427	42	claims	claim	NOUN
ftr-362	3427	43	.	.	PUNCT
ftr-362	3427	44	”	"	PUNCT
ftr-362	3428	1	•	•	NUM
ftr-362	3428	2	judge	judge	NOUN
ftr-362	3428	3	posner	posner	NOUN
ftr-362	3428	4	denied	deny	VERB
ftr-362	3428	5	the	the	DET
ftr-362	3428	6	existence	existence	NOUN
ftr-362	3428	7	of	of	ADP
ftr-362	3428	8	“	"	PUNCT
ftr-362	3428	9	audible	audible	ADJ
ftr-362	3428	10	silence	silence	NOUN
ftr-362	3428	11	”	"	PUNCT
ftr-362	3428	12	in	in	ADP
ftr-362	3428	13	the	the	DET
ftr-362	3428	14	following	following	ADJ
ftr-362	3428	15	words	word	NOUN
ftr-362	3428	16	:	:	PUNCT
ftr-362	3428	17	but	but	CCONJ
ftr-362	3428	18	even	even	ADV
ftr-362	3428	19	if	if	SCONJ
ftr-362	3428	20	our	our	PRON
ftr-362	3428	21	review	review	NOUN
ftr-362	3428	22	of	of	ADP
ftr-362	3428	23	statutory	statutory	ADJ
ftr-362	3428	24	interpretations	interpretation	NOUN
ftr-362	3428	25	by	by	ADP
ftr-362	3428	26	the	the	DET
ftr-362	3428	27	tax	tax	NOUN
ftr-362	3428	28	court	court	NOUN
ftr-362	3428	29	were	be	AUX
ftr-362	3428	30	deferential	deferential	ADJ
ftr-362	3428	31	,	,	PUNCT
ftr-362	3428	32	we	we	PRON
ftr-362	3428	33	would	would	AUX
ftr-362	3428	34	not	not	PART
ftr-362	3428	35	accept	accept	VERB
ftr-362	3428	36	“	"	PUNCT
ftr-362	3428	37	audible	audible	ADJ
ftr-362	3428	38	silence	silence	NOUN
ftr-362	3428	39	”	"	PUNCT
ftr-362	3428	40	as	as	ADP
ftr-362	3428	41	a	a	DET
ftr-362	3428	42	reliable	reliable	ADJ
ftr-362	3428	43	guide	guide	NOUN
ftr-362	3428	44	to	to	ADP
ftr-362	3428	45	congressional	congressional	ADJ
ftr-362	3428	46	meaning	meaning	NOUN
ftr-362	3428	47	.	.	PUNCT
ftr-362	3429	1	“	"	PUNCT
ftr-362	3429	2	audible	audible	ADJ
ftr-362	3429	3	silence	silence	NOUN
ftr-362	3429	4	,	,	PUNCT
ftr-362	3429	5	”	"	PUNCT
ftr-362	3429	6	like	like	ADP
ftr-362	3429	7	milton	milton	PROPN
ftr-362	3429	8	’s	’s	PART
ftr-362	3429	9	“	"	PUNCT
ftr-362	3429	10	darkness	darkness	NOUN
ftr-362	3429	11	visible	visible	ADJ
ftr-362	3429	12	”	"	PUNCT
ftr-362	3429	13	or	or	CCONJ
ftr-362	3429	14	the	the	DET
ftr-362	3429	15	zen	zen	ADJ
ftr-362	3429	16	koan	koan	NOUN
ftr-362	3429	17	“	"	PUNCT
ftr-362	3429	18	the	the	DET
ftr-362	3429	19	sound	sound	NOUN
ftr-362	3429	20	of	of	ADP
ftr-362	3429	21	one	one	NUM
ftr-362	3429	22	hand	hand	NOUN
ftr-362	3429	23	clapping	clapping	NOUN
ftr-362	3429	24	,	,	PUNCT
ftr-362	3429	25	”	"	PUNCT
ftr-362	3429	26	requires	require	VERB
ftr-362	3429	27	rather	rather	ADV
ftr-362	3429	28	than	than	ADP
ftr-362	3429	29	guides	guide	VERB
ftr-362	3429	30	interpretation	interpretation	NOUN
ftr-362	3429	31	.	.	PUNCT
ftr-362	3430	1	lantz	lantz	PROPN
ftr-362	3430	2	’s	’s	PART
ftr-362	3430	3	brief	brief	NOUN
ftr-362	3430	4	translates	translate	VERB
ftr-362	3430	5	“	"	PUNCT
ftr-362	3430	6	audible	audible	ADJ
ftr-362	3430	7	silence	silence	NOUN
ftr-362	3430	8	”	"	PUNCT
ftr-362	3430	9	as	as	ADP
ftr-362	3430	10	“	"	PUNCT
ftr-362	3430	11	plain	plain	ADJ
ftr-362	3430	12	language	language	NOUN
ftr-362	3430	13	,	,	PUNCT
ftr-362	3430	14	”	"	PUNCT
ftr-362	3430	15	and	and	CCONJ
ftr-362	3430	16	adds	add	VERB
ftr-362	3430	17	(	(	PUNCT
ftr-362	3430	18	mysticism	mysticism	NOUN
ftr-362	3430	19	must	must	AUX
ftr-362	3430	20	be	be	AUX
ftr-362	3430	21	catching	catch	VERB
ftr-362	3430	22	)	)	PUNCT
ftr-362	3430	23	that	that	SCONJ
ftr-362	3430	24	“	"	PUNCT
ftr-362	3430	25	congress	congress	PROPN
ftr-362	3430	26	intended	intend	VERB
ftr-362	3430	27	the	the	DET
ftr-362	3430	28	plain	plain	ADJ
ftr-362	3430	29	language	language	NOUN
ftr-362	3430	30	of	of	ADP
ftr-362	3430	31	the	the	DET
ftr-362	3430	32	language	language	NOUN
ftr-362	3430	33	used	use	VERB
ftr-362	3430	34	in	in	ADP
ftr-362	3430	35	the	the	DET
ftr-362	3430	36	statute	statute	NOUN
ftr-362	3430	37	.	.	PUNCT
ftr-362	3430	38	”	"	PUNCT
ftr-362	3431	1	•	•	NUM
ftr-362	3431	2	in	in	ADP
ftr-362	3431	3	sustaining	sustain	VERB
ftr-362	3431	4	the	the	DET
ftr-362	3431	5	regulation	regulation	NOUN
ftr-362	3431	6	judge	judge	NOUN
ftr-362	3431	7	posner	posner	NOUN
ftr-362	3431	8	reasoned	reason	VERB
ftr-362	3431	9	as	as	SCONJ
ftr-362	3431	10	follows	follow	VERB
ftr-362	3431	11	;	;	PUNCT
ftr-362	3431	12	agencies	agency	NOUN
ftr-362	3431	13	...	...	PUNCT
ftr-362	3431	14	are	be	AUX
ftr-362	3431	15	not	not	PART
ftr-362	3431	16	bashful	bashful	ADJ
ftr-362	3431	17	about	about	ADP
ftr-362	3431	18	making	make	VERB
ftr-362	3431	19	up	up	ADP
ftr-362	3431	20	their	their	PRON
ftr-362	3431	21	own	own	ADJ
ftr-362	3431	22	deadlines	deadline	NOUN
ftr-362	3431	23	[	[	X
ftr-362	3431	24	,	,	X
ftr-362	3431	25	]	]	PUNCT
ftr-362	3431	26	...	...	PUNCT
ftr-362	3431	27	and	and	CCONJ
ftr-362	3431	28	because	because	SCONJ
ftr-362	3431	29	it	it	PRON
ftr-362	3431	30	is	be	AUX
ftr-362	3431	31	as	as	ADV
ftr-362	3431	32	likely	likely	ADJ
ftr-362	3431	33	that	that	SCONJ
ftr-362	3431	34	congress	congress	PROPN
ftr-362	3431	35	knows	know	VERB
ftr-362	3431	36	this	this	PRON
ftr-362	3431	37	as	as	SCONJ
ftr-362	3431	38	that	that	SCONJ
ftr-362	3431	39	it	it	PRON
ftr-362	3431	40	knows	know	VERB
ftr-362	3431	41	that	that	SCONJ
ftr-362	3431	42	courts	court	NOUN
ftr-362	3431	43	like	like	VERB
ftr-362	3431	44	to	to	PART
ftr-362	3431	45	borrow	borrow	VERB
ftr-362	3431	46	a	a	DET
ftr-362	3431	47	statute	statute	NOUN
ftr-362	3431	48	of	of	ADP
ftr-362	3431	49	limitations	limitation	NOUN
ftr-362	3431	50	when	when	SCONJ
ftr-362	3431	51	congress	congress	PROPN
ftr-362	3431	52	does	do	AUX
ftr-362	3431	53	n’t	not	PART
ftr-362	3431	54	specify	specify	VERB
ftr-362	3431	55	one	one	NUM
ftr-362	3431	56	,	,	PUNCT
ftr-362	3431	57	the	the	DET
ftr-362	3431	58	fact	fact	NOUN
ftr-362	3431	59	that	that	SCONJ
ftr-362	3431	60	congress	congress	PROPN
ftr-362	3431	61	designated	designate	VERB
ftr-362	3431	62	a	a	DET
ftr-362	3431	63	deadline	deadline	NOUN
ftr-362	3431	64	in	in	ADP
ftr-362	3431	65	two	two	NUM
ftr-362	3431	66	provisions	provision	NOUN
ftr-362	3431	67	of	of	ADP
ftr-362	3431	68	the	the	DET
ftr-362	3431	69	same	same	ADJ
ftr-362	3431	70	statute	statute	NOUN
ftr-362	3431	71	and	and	CCONJ
ftr-362	3431	72	not	not	PART
ftr-362	3431	73	in	in	ADP
ftr-362	3431	74	a	a	DET
ftr-362	3431	75	third	third	NOUN
ftr-362	3431	76	is	be	AUX
ftr-362	3431	77	not	not	PART
ftr-362	3431	78	a	a	DET
ftr-362	3431	79	compelling	compelling	ADJ
ftr-362	3431	80	argument	argument	NOUN
ftr-362	3431	81	that	that	SCONJ
ftr-362	3431	82	congress	congress	PROPN
ftr-362	3431	83	meant	mean	VERB
ftr-362	3431	84	to	to	PART
ftr-362	3431	85	preclude	preclude	VERB
ftr-362	3431	86	the	the	DET
ftr-362	3431	87	treasury	treasury	PROPN
ftr-362	3431	88	department	department	NOUN
ftr-362	3431	89	from	from	ADP
ftr-362	3431	90	imposing	impose	VERB
ftr-362	3431	91	a	a	DET
ftr-362	3431	92	deadline	deadline	NOUN
ftr-362	3431	93	applicable	applicable	ADJ
ftr-362	3431	94	to	to	ADP
ftr-362	3431	95	cases	case	NOUN
ftr-362	3431	96	governed	govern	VERB
ftr-362	3431	97	by	by	ADP
ftr-362	3431	98	that	that	DET
ftr-362	3431	99	third	third	ADJ
ftr-362	3431	100	provision	provision	NOUN
ftr-362	3431	101	;	;	PUNCT
ftr-362	3431	102	”	"	PUNCT
ftr-362	3431	103	if	if	SCONJ
ftr-362	3431	104	there	there	PRON
ftr-362	3431	105	is	be	VERB
ftr-362	3431	106	no	no	DET
ftr-362	3431	107	deadline	deadline	NOUN
ftr-362	3431	108	in	in	ADP
ftr-362	3431	109	subsection	subsection	NOUN
ftr-362	3431	110	(	(	PUNCT
ftr-362	3431	111	f	f	PROPN
ftr-362	3431	112	)	)	PUNCT
ftr-362	3431	113	,	,	PUNCT
ftr-362	3431	114	the	the	DET
ftr-362	3431	115	two	two	NUM
ftr-362	3431	116	-	-	PUNCT
ftr-362	3431	117	year	year	NOUN
ftr-362	3431	118	deadlines	deadline	NOUN
ftr-362	3431	119	in	in	ADP
ftr-362	3431	120	subsections	subsection	NOUN
ftr-362	3431	121	(	(	PUNCT
ftr-362	3431	122	b	b	NOUN
ftr-362	3431	123	)	)	PUNCT
ftr-362	3431	124	and	and	CCONJ
ftr-362	3431	125	(	(	PUNCT
ftr-362	3431	126	c	c	X
ftr-362	3431	127	)	)	PUNCT
ftr-362	3431	128	will	will	AUX
ftr-362	3431	129	be	be	AUX
ftr-362	3431	130	set	set	VERB
ftr-362	3431	131	largely	largely	ADV
ftr-362	3431	132	at	at	ADP
ftr-362	3431	133	naught	naught	NOUN
ftr-362	3431	134	because	because	SCONJ
ftr-362	3431	135	the	the	DET
ftr-362	3431	136	substantive	substantive	ADJ
ftr-362	3431	137	criteria	criterion	NOUN
ftr-362	3431	138	of	of	ADP
ftr-362	3431	139	those	those	DET
ftr-362	3431	140	sections	section	NOUN
ftr-362	3431	141	are	be	AUX
ftr-362	3431	142	virtually	virtually	ADV
ftr-362	3431	143	the	the	DET
ftr-362	3431	144	same	same	ADJ
ftr-362	3431	145	as	as	ADP
ftr-362	3431	146	those	those	PRON
ftr-362	3431	147	of	of	ADP
ftr-362	3431	148	(	(	PUNCT
ftr-362	3431	149	f	f	NOUN
ftr-362	3431	150	)	)	PUNCT
ftr-362	3431	151	.	.	PUNCT
ftr-362	3432	1	...	...	PUNCT
ftr-362	3433	1	we	we	PRON
ftr-362	3433	2	must	must	AUX
ftr-362	3433	3	also	also	ADV
ftr-362	3433	4	not	not	PART
ftr-362	3433	5	overlook	overlook	VERB
ftr-362	3433	6	the	the	DET
ftr-362	3433	7	introductory	introductory	ADJ
ftr-362	3433	8	phrase	phrase	NOUN
ftr-362	3433	9	in	in	ADP
ftr-362	3433	10	subsection	subsection	NOUN
ftr-362	3433	11	(	(	PUNCT
ftr-362	3433	12	f)—“under	f)—“under	NOUN
ftr-362	3433	13	procedures	procedure	NOUN
ftr-362	3433	14	prescribed	prescribe	VERB
ftr-362	3433	15	by	by	ADP
ftr-362	3433	16	the	the	DET
ftr-362	3433	17	[	[	X
ftr-362	3433	18	treasury	treasury	PROPN
ftr-362	3433	19	department]”—or	department]”—or	X
ftr-362	3433	20	the	the	DET
ftr-362	3433	21	further	further	ADJ
ftr-362	3433	22	delegation	delegation	NOUN
ftr-362	3433	23	in	in	ADP
ftr-362	3433	24	26	26	NUM
ftr-362	3433	25	u.s.c	u.s.c	ADJ
ftr-362	3433	26	§	§	PROPN
ftr-362	3433	27	6015(h	6015(h	NOUN
ftr-362	3433	28	)	)	PUNCT
ftr-362	3433	29	to	to	ADP
ftr-362	3433	30	the	the	DET
ftr-362	3433	31	treasury	treasury	NOUN
ftr-362	3433	32	to	to	PART
ftr-362	3433	33	“	"	PUNCT
ftr-362	3433	34	prescribe	prescribe	VERB
ftr-362	3433	35	such	such	ADJ
ftr-362	3433	36	regulations	regulation	NOUN
ftr-362	3433	37	as	as	SCONJ
ftr-362	3433	38	are	be	AUX
ftr-362	3433	39	necessary	necessary	ADJ
ftr-362	3433	40	to	to	PART
ftr-362	3433	41	carry	carry	VERB
ftr-362	3433	42	out	out	ADP
ftr-362	3433	43	the	the	DET
ftr-362	3433	44	provisions	provision	NOUN
ftr-362	3433	45	of	of	ADP
ftr-362	3433	46	”	"	PUNCT
ftr-362	3433	47	section	section	NOUN
ftr-362	3433	48	6015	6015	NUM
ftr-362	3433	49	.	.	PUNCT
ftr-362	3434	1	in	in	ADP
ftr-362	3434	2	related	related	ADJ
ftr-362	3434	3	contexts	context	NOUN
ftr-362	3434	4	such	such	DET
ftr-362	3434	5	a	a	DET
ftr-362	3434	6	delegation	delegation	NOUN
ftr-362	3434	7	has	have	AUX
ftr-362	3434	8	been	be	AUX
ftr-362	3434	9	held	hold	VERB
ftr-362	3434	10	to	to	PART
ftr-362	3434	11	authorize	authorize	VERB
ftr-362	3434	12	an	an	DET
ftr-362	3434	13	agency	agency	NOUN
ftr-362	3434	14	to	to	PART
ftr-362	3434	15	establish	establish	VERB
ftr-362	3434	16	deadlines	deadline	NOUN
ftr-362	3434	17	for	for	ADP
ftr-362	3434	18	applications	application	NOUN
ftr-362	3434	19	for	for	ADP
ftr-362	3434	20	discretionary	discretionary	ADJ
ftr-362	3434	21	relief	relief	NOUN
ftr-362	3434	22	.	.	PUNCT
ftr-362	3435	1	2011	2011	NUM
ftr-362	3435	2	]	]	PUNCT
ftr-362	3435	3	recent	recent	ADJ
ftr-362	3435	4	developments	development	NOUN
ftr-362	3435	5	in	in	ADP
ftr-362	3435	6	federal	federal	ADJ
ftr-362	3435	7	income	income	NOUN
ftr-362	3435	8	taxation	taxation	NOUN
ftr-362	3435	9	733	733	NUM
ftr-362	3435	10	•	•	NOUN
ftr-362	3435	11	the	the	DET
ftr-362	3435	12	opinion	opinion	NOUN
ftr-362	3435	13	concludes	conclude	VERB
ftr-362	3435	14	with	with	ADP
ftr-362	3435	15	the	the	DET
ftr-362	3435	16	hope	hope	NOUN
ftr-362	3435	17	that	that	SCONJ
ftr-362	3435	18	the	the	DET
ftr-362	3435	19	irs	irs	PROPN
ftr-362	3435	20	would	would	AUX
ftr-362	3435	21	grant	grant	VERB
ftr-362	3435	22	taxpayer	taxpayer	NOUN
ftr-362	3435	23	relief	relief	NOUN
ftr-362	3435	24	under	under	ADP
ftr-362	3435	25	§	§	PROPN
ftr-362	3435	26	6343	6343	NUM
ftr-362	3435	27	from	from	ADP
ftr-362	3435	28	its	its	PRON
ftr-362	3435	29	levy	levy	NOUN
ftr-362	3435	30	on	on	ADP
ftr-362	3435	31	taxpayer	taxpayer	NOUN
ftr-362	3435	32	by	by	ADP
ftr-362	3435	33	declaring	declare	VERB
ftr-362	3435	34	the	the	DET
ftr-362	3435	35	taxes	taxis	NOUN
ftr-362	3435	36	“	"	PUNCT
ftr-362	3435	37	currently	currently	ADV
ftr-362	3435	38	not	not	PART
ftr-362	3435	39	collectible	collectible	ADJ
ftr-362	3435	40	”	"	PUNCT
ftr-362	3435	41	as	as	SCONJ
ftr-362	3435	42	follows	follow	VERB
ftr-362	3435	43	:	:	PUNCT
ftr-362	3435	44	ironically	ironically	ADV
ftr-362	3435	45	,	,	PUNCT
ftr-362	3435	46	the	the	DET
ftr-362	3435	47	service	service	NOUN
ftr-362	3435	48	declared	declare	VERB
ftr-362	3435	49	the	the	DET
ftr-362	3435	50	taxes	taxis	NOUN
ftr-362	3435	51	owed	owe	VERB
ftr-362	3435	52	by	by	ADP
ftr-362	3435	53	lantz	lantz	PROPN
ftr-362	3435	54	’s	’s	PART
ftr-362	3435	55	husband	husband	NOUN
ftr-362	3435	56	–	–	PUNCT
ftr-362	3435	57	the	the	DET
ftr-362	3435	58	crooked	crooked	ADJ
ftr-362	3435	59	dentist	dentist	NOUN
ftr-362	3435	60	–	–	PUNCT
ftr-362	3435	61	“	"	PUNCT
ftr-362	3435	62	currently	currently	ADV
ftr-362	3435	63	not	not	PART
ftr-362	3435	64	collectible	collectible	ADJ
ftr-362	3435	65	.	.	PUNCT
ftr-362	3435	66	”	"	PUNCT
ftr-362	3436	1	she	she	PRON
ftr-362	3436	2	is	be	AUX
ftr-362	3436	3	entitled	entitle	VERB
ftr-362	3436	4	a	a	DET
ftr-362	3436	5	fortiori	fortiori	NOUN
ftr-362	3436	6	to	to	ADP
ftr-362	3436	7	such	such	ADJ
ftr-362	3436	8	relief	relief	NOUN
ftr-362	3436	9	,	,	PUNCT
ftr-362	3436	10	and	and	CCONJ
ftr-362	3436	11	there	there	PRON
ftr-362	3436	12	is	be	VERB
ftr-362	3436	13	no	no	DET
ftr-362	3436	14	deadline	deadline	NOUN
ftr-362	3436	15	for	for	ADP
ftr-362	3436	16	seeking	seek	VERB
ftr-362	3436	17	it	it	PRON
ftr-362	3436	18	.	.	PUNCT
ftr-362	3437	1	we	we	PRON
ftr-362	3437	2	can	can	AUX
ftr-362	3437	3	at	at	ADP
ftr-362	3437	4	least	least	ADJ
ftr-362	3437	5	hope	hope	VERB
ftr-362	3437	6	that	that	SCONJ
ftr-362	3437	7	the	the	DET
ftr-362	3437	8	irs	irs	PROPN
ftr-362	3437	9	knows	know	VERB
ftr-362	3437	10	better	well	ADV
ftr-362	3437	11	than	than	SCONJ
ftr-362	3437	12	to	to	PART
ftr-362	3437	13	try	try	VERB
ftr-362	3437	14	to	to	PART
ftr-362	3437	15	squeeze	squeeze	VERB
ftr-362	3437	16	water	water	NOUN
ftr-362	3437	17	out	out	ADP
ftr-362	3437	18	of	of	ADP
ftr-362	3437	19	a	a	DET
ftr-362	3437	20	stone.5	stone.5	ADJ
ftr-362	3437	21	d.	d.	NOUN
ftr-362	3437	22	and	and	CCONJ
ftr-362	3437	23	the	the	DET
ftr-362	3437	24	tax	tax	NOUN
ftr-362	3437	25	court	court	NOUN
ftr-362	3437	26	responds	respond	VERB
ftr-362	3437	27	with	with	ADP
ftr-362	3437	28	a	a	DET
ftr-362	3437	29	big	big	ADJ
ftr-362	3437	30	“	"	PUNCT
ftr-362	3437	31	raspberry	raspberry	NOUN
ftr-362	3437	32	”	"	PUNCT
ftr-362	3437	33	to	to	PART
ftr-362	3437	34	judge	judge	NOUN
ftr-362	3437	35	posner	posner	NOUN
ftr-362	3437	36	.	.	PUNCT
ftr-362	3438	1	hall	hall	PROPN
ftr-362	3438	2	v	v	PROPN
ftr-362	3438	3	commissioner	commissioner	NOUN
ftr-362	3438	4	,	,	PUNCT
ftr-362	3438	5	135	135	NUM
ftr-362	3438	6	t.c	t.c	PROPN
ftr-362	3438	7	.	.	PUNCT
ftr-362	3439	1	no	no	INTJ
ftr-362	3439	2	.	.	NOUN
ftr-362	3439	3	19	19	NUM
ftr-362	3439	4	(	(	PUNCT
ftr-362	3439	5	9/22/10	9/22/10	NUM
ftr-362	3439	6	)	)	PUNCT
ftr-362	3439	7	.	.	PUNCT
ftr-362	3440	1	in	in	ADP
ftr-362	3440	2	a	a	DET
ftr-362	3440	3	reviewed	review	VERB
ftr-362	3440	4	opinion	opinion	NOUN
ftr-362	3440	5	by	by	ADP
ftr-362	3440	6	judge	judge	NOUN
ftr-362	3440	7	goeke	goeke	ADJ
ftr-362	3440	8	,	,	PUNCT
ftr-362	3440	9	in	in	ADP
ftr-362	3440	10	which	which	PRON
ftr-362	3440	11	seven	seven	NUM
ftr-362	3440	12	judges	judge	NOUN
ftr-362	3440	13	joined	join	VERB
ftr-362	3440	14	,	,	PUNCT
ftr-362	3440	15	the	the	DET
ftr-362	3440	16	tax	tax	NOUN
ftr-362	3440	17	court	court	NOUN
ftr-362	3440	18	adhered	adhere	VERB
ftr-362	3440	19	to	to	ADP
ftr-362	3440	20	its	its	PRON
ftr-362	3440	21	position	position	NOUN
ftr-362	3440	22	in	in	ADP
ftr-362	3440	23	lantz	lantz	PROPN
ftr-362	3440	24	,	,	PUNCT
ftr-362	3440	25	supra	supra	PROPN
ftr-362	3440	26	,	,	PUNCT
ftr-362	3440	27	that	that	PRON
ftr-362	3440	28	reg	reg	VERB
ftr-362	3440	29	.	.	PUNCT
ftr-362	3441	1	§	§	PROPN
ftr-362	3441	2	1.6015	1.6015	NUM
ftr-362	3441	3	-	-	PUNCT
ftr-362	3441	4	5(b)(1	5(b)(1	NUM
ftr-362	3441	5	)	)	PUNCT
ftr-362	3441	6	imposing	impose	VERB
ftr-362	3441	7	a	a	DET
ftr-362	3441	8	two	two	NUM
ftr-362	3441	9	-	-	PUNCT
ftr-362	3441	10	year	year	NOUN
ftr-362	3441	11	statute	statute	NOUN
ftr-362	3441	12	of	of	ADP
ftr-362	3441	13	limitations	limitation	NOUN
ftr-362	3441	14	on	on	ADP
ftr-362	3441	15	claims	claim	NOUN
ftr-362	3441	16	for	for	ADP
ftr-362	3441	17	relief	relief	NOUN
ftr-362	3441	18	under	under	ADP
ftr-362	3441	19	§	§	PROPN
ftr-362	3441	20	6015(f	6015(f	NUM
ftr-362	3441	21	)	)	PUNCT
ftr-362	3441	22	is	be	AUX
ftr-362	3441	23	invalid	invalid	ADJ
ftr-362	3441	24	,	,	PUNCT
ftr-362	3441	25	notwithstanding	notwithstanding	ADP
ftr-362	3441	26	the	the	DET
ftr-362	3441	27	reversal	reversal	NOUN
ftr-362	3441	28	of	of	ADP
ftr-362	3441	29	its	its	PRON
ftr-362	3441	30	decision	decision	NOUN
ftr-362	3441	31	in	in	ADP
ftr-362	3441	32	lantz	lantz	NOUN
ftr-362	3441	33	by	by	ADP
ftr-362	3441	34	the	the	DET
ftr-362	3441	35	seventh	seventh	ADJ
ftr-362	3441	36	circuit	circuit	NOUN
ftr-362	3441	37	.	.	PUNCT
ftr-362	3442	1	five	five	NUM
ftr-362	3442	2	judges	judge	NOUN
ftr-362	3442	3	dissented	dissent	VERB
ftr-362	3442	4	.	.	PUNCT
ftr-362	3443	1	e.	e.	PROPN
ftr-362	3444	1	the	the	DET
ftr-362	3444	2	third	third	ADJ
ftr-362	3444	3	circuit	circuit	NOUN
ftr-362	3444	4	likes	like	VERB
ftr-362	3444	5	the	the	DET
ftr-362	3444	6	way	way	NOUN
ftr-362	3444	7	judge	judge	NOUN
ftr-362	3444	8	posner	posner	NOUN
ftr-362	3444	9	thinks	think	VERB
ftr-362	3444	10	and	and	CCONJ
ftr-362	3444	11	gives	give	VERB
ftr-362	3444	12	a	a	DET
ftr-362	3444	13	big	big	ADJ
ftr-362	3444	14	“	"	PUNCT
ftr-362	3444	15	raspberry	raspberry	NOUN
ftr-362	3444	16	’	'	PUNCT
ftr-362	3444	17	to	to	ADP
ftr-362	3444	18	the	the	DET
ftr-362	3444	19	tax	tax	NOUN
ftr-362	3444	20	court	court	NOUN
ftr-362	3444	21	.	.	PUNCT
ftr-362	3445	1	mannella	mannella	PROPN
ftr-362	3445	2	v.	v.	PROPN
ftr-362	3445	3	commissioner	commissioner	PROPN
ftr-362	3445	4	,	,	PUNCT
ftr-362	3445	5	107	107	NUM
ftr-362	3445	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3445	7	2011	2011	NUM
ftr-362	3445	8	-	-	SYM
ftr-362	3445	9	519	519	NUM
ftr-362	3445	10	(	(	PUNCT
ftr-362	3445	11	3d	3d	NUM
ftr-362	3445	12	cir	cir	NOUN
ftr-362	3445	13	.	.	PUNCT
ftr-362	3445	14	2011	2011	NUM
ftr-362	3445	15	)	)	PUNCT
ftr-362	3445	16	,	,	PUNCT
ftr-362	3445	17	rev’g	rev’g	PROPN
ftr-362	3445	18	132	132	NUM
ftr-362	3445	19	t.c	t.c	PROPN
ftr-362	3445	20	.	.	PROPN
ftr-362	3445	21	no.10	no.10	PROPN
ftr-362	3445	22	(	(	PUNCT
ftr-362	3445	23	4/13/09	4/13/09	NUM
ftr-362	3445	24	)	)	PUNCT
ftr-362	3445	25	.	.	PUNCT
ftr-362	3446	1	in	in	ADP
ftr-362	3446	2	a	a	DET
ftr-362	3446	3	2	2	NUM
ftr-362	3446	4	-	-	SYM
ftr-362	3446	5	1	1	NUM
ftr-362	3446	6	decision	decision	NOUN
ftr-362	3446	7	written	write	VERB
ftr-362	3446	8	by	by	ADP
ftr-362	3446	9	judge	judge	PROPN
ftr-362	3446	10	greenberg	greenberg	PROPN
ftr-362	3446	11	,	,	PUNCT
ftr-362	3446	12	the	the	DET
ftr-362	3446	13	third	third	ADJ
ftr-362	3446	14	circuit	circuit	NOUN
ftr-362	3446	15	reversed	reverse	VERB
ftr-362	3446	16	the	the	DET
ftr-362	3446	17	tax	tax	NOUN
ftr-362	3446	18	court	court	NOUN
ftr-362	3446	19	and	and	CCONJ
ftr-362	3446	20	upheld	uphold	VERB
ftr-362	3446	21	the	the	DET
ftr-362	3446	22	two	two	NUM
ftr-362	3446	23	-	-	PUNCT
ftr-362	3446	24	year	year	NOUN
ftr-362	3446	25	statute	statute	NOUN
ftr-362	3446	26	of	of	ADP
ftr-362	3446	27	limitations	limitation	NOUN
ftr-362	3446	28	on	on	ADP
ftr-362	3446	29	taxpayers	taxpayer	NOUN
ftr-362	3446	30	seeking	seek	VERB
ftr-362	3446	31	§	§	PROPN
ftr-362	3446	32	6015(e	6015(e	PRON
ftr-362	3446	33	)	)	PUNCT
ftr-362	3446	34	equitable	equitable	ADJ
ftr-362	3446	35	relief	relief	NOUN
ftr-362	3446	36	provided	provide	VERB
ftr-362	3446	37	in	in	ADP
ftr-362	3446	38	reg	reg	NOUN
ftr-362	3446	39	.	.	PUNCT
ftr-362	3447	1	§	§	PROPN
ftr-362	3447	2	1.60155(b)(1	1.60155(b)(1	NUM
ftr-362	3447	3	)	)	PUNCT
ftr-362	3447	4	.	.	PUNCT
ftr-362	3448	1	according	accord	VERB
ftr-362	3448	2	to	to	ADP
ftr-362	3448	3	judge	judge	PROPN
ftr-362	3448	4	greenberg	greenberg	PROPN
ftr-362	3448	5	’s	’s	PART
ftr-362	3448	6	opinion	opinion	NOUN
ftr-362	3448	7	,	,	PUNCT
ftr-362	3448	8	“	"	PUNCT
ftr-362	3448	9	[	[	X
ftr-362	3448	10	w]e	w]e	NOUN
ftr-362	3448	11	can	can	AUX
ftr-362	3448	12	not	not	PART
ftr-362	3448	13	say	say	VERB
ftr-362	3448	14	that	that	DET
ftr-362	3448	15	section	section	NOUN
ftr-362	3448	16	6015	6015	NUM
ftr-362	3448	17	,	,	PUNCT
ftr-362	3448	18	in	in	ADP
ftr-362	3448	19	terms	term	NOUN
ftr-362	3448	20	,	,	PUNCT
ftr-362	3448	21	requires	require	VERB
ftr-362	3448	22	that	that	SCONJ
ftr-362	3448	23	we	we	PRON
ftr-362	3448	24	embrace	embrace	VERB
ftr-362	3448	25	any	any	DET
ftr-362	3448	26	particular	particular	ADJ
ftr-362	3448	27	view	view	NOUN
ftr-362	3448	28	of	of	ADP
ftr-362	3448	29	congress	congress	PROPN
ftr-362	3448	30	’s	’s	PART
ftr-362	3448	31	intent	intent	NOUN
ftr-362	3448	32	with	with	ADP
ftr-362	3448	33	respect	respect	NOUN
ftr-362	3448	34	to	to	ADP
ftr-362	3448	35	a	a	DET
ftr-362	3448	36	subsection	subsection	NOUN
ftr-362	3448	37	(	(	PUNCT
ftr-362	3448	38	f	f	X
ftr-362	3448	39	)	)	PUNCT
ftr-362	3448	40	filing	filing	NOUN
ftr-362	3448	41	deadline	deadline	NOUN
ftr-362	3448	42	,	,	PUNCT
ftr-362	3448	43	and	and	CCONJ
ftr-362	3448	44	“	"	PUNCT
ftr-362	3448	45	the	the	DET
ftr-362	3448	46	absence	absence	NOUN
ftr-362	3448	47	of	of	ADP
ftr-362	3448	48	a	a	DET
ftr-362	3448	49	statutory	statutory	ADJ
ftr-362	3448	50	filing	filing	NOUN
ftr-362	3448	51	deadline	deadline	NOUN
ftr-362	3448	52	in	in	ADP
ftr-362	3448	53	subsection	subsection	NOUN
ftr-362	3448	54	(	(	PUNCT
ftr-362	3448	55	f	f	X
ftr-362	3448	56	)	)	PUNCT
ftr-362	3448	57	similar	similar	ADJ
ftr-362	3448	58	to	to	ADP
ftr-362	3448	59	those	those	PRON
ftr-362	3448	60	in	in	ADP
ftr-362	3448	61	subsections	subsection	NOUN
ftr-362	3448	62	(	(	PUNCT
ftr-362	3448	63	b	b	NOUN
ftr-362	3448	64	)	)	PUNCT
ftr-362	3448	65	and	and	CCONJ
ftr-362	3448	66	(	(	PUNCT
ftr-362	3448	67	c	c	X
ftr-362	3448	68	)	)	PUNCT
ftr-362	3448	69	does	do	AUX
ftr-362	3448	70	not	not	PART
ftr-362	3448	71	require	require	VERB
ftr-362	3448	72	us	we	PRON
ftr-362	3448	73	to	to	PART
ftr-362	3448	74	conclude	conclude	VERB
ftr-362	3448	75	that	that	SCONJ
ftr-362	3448	76	the	the	DET
ftr-362	3448	77	secretary	secretary	NOUN
ftr-362	3448	78	can	can	AUX
ftr-362	3448	79	not	not	PART
ftr-362	3448	80	impose	impose	VERB
ftr-362	3448	81	a	a	DET
ftr-362	3448	82	two	two	NUM
ftr-362	3448	83	-	-	PUNCT
ftr-362	3448	84	year	year	NOUN
ftr-362	3448	85	deadline	deadline	NOUN
ftr-362	3448	86	by	by	ADP
ftr-362	3448	87	regulation	regulation	NOUN
ftr-362	3448	88	.	.	PUNCT
ftr-362	3448	89	”	"	PUNCT
ftr-362	3449	1	in	in	ADP
ftr-362	3449	2	the	the	DET
ftr-362	3449	3	course	course	NOUN
ftr-362	3449	4	of	of	ADP
ftr-362	3449	5	applying	apply	VERB
ftr-362	3449	6	step	step	NOUN
ftr-362	3449	7	one	one	NUM
ftr-362	3449	8	of	of	ADP
ftr-362	3449	9	its	its	PRON
ftr-362	3449	10	chevron	chevron	NOUN
ftr-362	3449	11	analysis	analysis	NOUN
ftr-362	3449	12	,	,	PUNCT
ftr-362	3449	13	the	the	DET
ftr-362	3449	14	court	court	NOUN
ftr-362	3449	15	stated	state	VERB
ftr-362	3449	16	“	"	PUNCT
ftr-362	3449	17	[	[	X
ftr-362	3449	18	w]e	w]e	NOUN
ftr-362	3449	19	agree	agree	VERB
ftr-362	3449	20	with	with	ADP
ftr-362	3449	21	the	the	DET
ftr-362	3449	22	court	court	NOUN
ftr-362	3449	23	of	of	ADP
ftr-362	3449	24	appeals	appeal	NOUN
ftr-362	3449	25	for	for	ADP
ftr-362	3449	26	the	the	DET
ftr-362	3449	27	seventh	seventh	ADJ
ftr-362	3449	28	circuit	circuit	NOUN
ftr-362	3449	29	that	that	SCONJ
ftr-362	3449	30	this	this	DET
ftr-362	3449	31	silence	silence	NOUN
ftr-362	3449	32	is	be	AUX
ftr-362	3449	33	not	not	PART
ftr-362	3449	34	made	make	VERB
ftr-362	3449	35	audible	audible	ADJ
ftr-362	3449	36	by	by	ADP
ftr-362	3449	37	the	the	DET
ftr-362	3449	38	presence	presence	NOUN
ftr-362	3449	39	of	of	ADP
ftr-362	3449	40	deadlines	deadline	NOUN
ftr-362	3449	41	in	in	ADP
ftr-362	3449	42	subsections	subsection	NOUN
ftr-362	3449	43	(	(	PUNCT
ftr-362	3449	44	b	b	NOUN
ftr-362	3449	45	)	)	PUNCT
ftr-362	3449	46	and	and	CCONJ
ftr-362	3449	47	(	(	PUNCT
ftr-362	3449	48	c	c	NOUN
ftr-362	3449	49	)	)	PUNCT
ftr-362	3449	50	.	.	PUNCT
ftr-362	3449	51	”	"	PUNCT
ftr-362	3450	1	turning	turn	VERB
ftr-362	3450	2	to	to	PART
ftr-362	3450	3	step	step	VERB
ftr-362	3450	4	two	two	NUM
ftr-362	3450	5	of	of	ADP
ftr-362	3450	6	its	its	PRON
ftr-362	3450	7	chevron	chevron	NOUN
ftr-362	3450	8	analysis	analysis	NOUN
ftr-362	3450	9	,	,	PUNCT
ftr-362	3450	10	the	the	DET
ftr-362	3450	11	court	court	NOUN
ftr-362	3450	12	acknowledged	acknowledge	VERB
ftr-362	3450	13	that	that	SCONJ
ftr-362	3450	14	the	the	DET
ftr-362	3450	15	taxpayer	taxpayer	NOUN
ftr-362	3450	16	’s	’s	PART
ftr-362	3450	17	argument	argument	NOUN
ftr-362	3450	18	that	that	SCONJ
ftr-362	3450	19	the	the	DET
ftr-362	3450	20	legislative	legislative	ADJ
ftr-362	3450	21	history	history	NOUN
ftr-362	3450	22	of	of	ADP
ftr-362	3450	23	§	§	PROPN
ftr-362	3450	24	66(c	66(c	NUM
ftr-362	3450	25	)	)	PUNCT
ftr-362	3450	26	,	,	PUNCT
ftr-362	3450	27	which	which	PRON
ftr-362	3450	28	provides	provide	VERB
ftr-362	3450	29	relief	relief	NOUN
ftr-362	3450	30	similar	similar	ADJ
ftr-362	3450	31	to	to	ADP
ftr-362	3450	32	§	§	PROPN
ftr-362	3450	33	6015(e	6015(e	NOUN
ftr-362	3450	34	)	)	PUNCT
ftr-362	3450	35	relief	relief	NOUN
ftr-362	3450	36	for	for	ADP
ftr-362	3450	37	taxpayers	taxpayer	NOUN
ftr-362	3450	38	in	in	ADP
ftr-362	3450	39	community	community	NOUN
ftr-362	3450	40	property	property	NOUN
ftr-362	3450	41	states	state	NOUN
ftr-362	3450	42	who	who	PRON
ftr-362	3450	43	do	do	AUX
ftr-362	3450	44	not	not	PART
ftr-362	3450	45	file	file	VERB
ftr-362	3450	46	a	a	DET
ftr-362	3450	47	joint	joint	ADJ
ftr-362	3450	48	return	return	NOUN
ftr-362	3450	49	and	and	CCONJ
ftr-362	3450	50	which	which	PRON
ftr-362	3450	51	was	be	AUX
ftr-362	3450	52	enacted	enact	VERB
ftr-362	3450	53	at	at	ADP
ftr-362	3450	54	the	the	DET
ftr-362	3450	55	same	same	ADJ
ftr-362	3450	56	time	time	NOUN
ftr-362	3450	57	as	as	ADP
ftr-362	3450	58	§	§	PROPN
ftr-362	3450	59	6015(e	6015(e	NOUN
ftr-362	3450	60	)	)	PUNCT
ftr-362	3450	61	,	,	PUNCT
ftr-362	3450	62	suggested	suggest	VERB
ftr-362	3450	63	that	that	SCONJ
ftr-362	3450	64	there	there	PRON
ftr-362	3450	65	should	should	AUX
ftr-362	3450	66	not	not	PART
ftr-362	3450	67	be	be	AUX
ftr-362	3450	68	a	a	DET
ftr-362	3450	69	rigid	rigid	ADJ
ftr-362	3450	70	statute	statute	NOUN
ftr-362	3450	71	of	of	ADP
ftr-362	3450	72	limitations	limitation	NOUN
ftr-362	3450	73	on	on	ADP
ftr-362	3450	74	seeking	seek	VERB
ftr-362	3450	75	§	§	PROPN
ftr-362	3450	76	6015(e	6015(e	PRON
ftr-362	3450	77	)	)	PUNCT
ftr-362	3450	78	equitable	equitable	ADJ
ftr-362	3450	79	relief	relief	NOUN
ftr-362	3450	80	,	,	PUNCT
ftr-362	3450	81	“	"	PUNCT
ftr-362	3450	82	lends	lend	VERB
ftr-362	3450	83	some	some	DET
ftr-362	3450	84	support	support	NOUN
ftr-362	3450	85	to	to	ADP
ftr-362	3450	86	[	[	X
ftr-362	3450	87	the	the	DET
ftr-362	3450	88	taxpayer	taxpayer	NOUN
ftr-362	3450	89	’s	’s	PART
ftr-362	3450	90	]	]	PUNCT
ftr-362	3450	91	position	position	NOUN
ftr-362	3450	92	,	,	PUNCT
ftr-362	3450	93	but	but	CCONJ
ftr-362	3450	94	concluded	conclude	VERB
ftr-362	3450	95	that	that	SCONJ
ftr-362	3450	96	“	"	PUNCT
ftr-362	3450	97	it	it	PRON
ftr-362	3450	98	fails	fail	VERB
ftr-362	3450	99	to	to	PART
ftr-362	3450	100	overcome	overcome	VERB
ftr-362	3450	101	the	the	DET
ftr-362	3450	102	deference	deference	NOUN
ftr-362	3450	103	that	that	PRON
ftr-362	3450	104	we	we	PRON
ftr-362	3450	105	must	must	AUX
ftr-362	3450	106	give	give	VERB
ftr-362	3450	107	to	to	ADP
ftr-362	3450	108	treasury	treasury	NOUN
ftr-362	3450	109	regulation	regulation	NOUN
ftr-362	3450	110	§	§	PROPN
ftr-362	3450	111	1.6015	1.6015	NUM
ftr-362	3450	112	-	-	SYM
ftr-362	3450	113	5(b)(1	5(b)(1	NUM
ftr-362	3450	114	)	)	PUNCT
ftr-362	3450	115	under	under	ADP
ftr-362	3450	116	chevron	chevron	NOUN
ftr-362	3450	117	and	and	CCONJ
ftr-362	3450	118	it	it	PRON
ftr-362	3450	119	does	do	AUX
ftr-362	3450	120	not	not	PART
ftr-362	3450	121	clearly	clearly	ADV
ftr-362	3450	122	demonstrate	demonstrate	VERB
ftr-362	3450	123	that	that	SCONJ
ftr-362	3450	124	congress	congress	PROPN
ftr-362	3450	125	intended	intend	VERB
ftr-362	3450	126	that	that	SCONJ
ftr-362	3450	127	requests	request	NOUN
ftr-362	3450	128	for	for	ADP
ftr-362	3450	129	relief	relief	NOUN
ftr-362	3450	130	under	under	ADP
ftr-362	3450	131	subsection	subsection	NOUN
ftr-362	3450	132	6015(f	6015(f	NUM
ftr-362	3450	133	)	)	PUNCT
ftr-362	3450	134	not	not	PART
ftr-362	3450	135	be	be	AUX
ftr-362	3450	136	subject	subject	ADJ
ftr-362	3450	137	to	to	ADP
ftr-362	3450	138	a	a	DET
ftr-362	3450	139	two	two	NUM
ftr-362	3450	140	-	-	PUNCT
ftr-362	3450	141	year	year	NOUN
ftr-362	3450	142	filing	filing	NOUN
ftr-362	3450	143	deadline	deadline	NOUN
ftr-362	3450	144	.	.	PUNCT
ftr-362	3450	145	”	"	PUNCT
ftr-362	3451	1	additionally	additionally	ADV
ftr-362	3451	2	,	,	PUNCT
ftr-362	3451	3	the	the	DET
ftr-362	3451	4	court	court	NOUN
ftr-362	3451	5	5	5	NUM
ftr-362	3451	6	.	.	PUNCT
ftr-362	3452	1	but	but	CCONJ
ftr-362	3452	2	cf	cf	INTJ
ftr-362	3452	3	.	.	PUNCT
ftr-362	3452	4	,	,	PUNCT
ftr-362	3452	5	exodus	exodus	NOUN
ftr-362	3452	6	17:1	17:1	NUM
ftr-362	3452	7	-	-	SYM
ftr-362	3452	8	7	7	NUM
ftr-362	3452	9	and	and	CCONJ
ftr-362	3452	10	numbers	number	NOUN
ftr-362	3452	11	20:1	20:1	NOUN
ftr-362	3452	12	-	-	SYM
ftr-362	3452	13	13	13	NUM
ftr-362	3452	14	.	.	X
ftr-362	3453	1	734	734	NUM
ftr-362	3453	2	florida	florida	PROPN
ftr-362	3453	3	tax	tax	NOUN
ftr-362	3453	4	review	review	NOUN
ftr-362	3453	5	[	[	X
ftr-362	3453	6	vol	vol	NOUN
ftr-362	3453	7	.	.	PUNCT
ftr-362	3453	8	10:9	10:9	NUM
ftr-362	3453	9	likewise	likewise	ADV
ftr-362	3453	10	rejected	reject	VERB
ftr-362	3453	11	the	the	DET
ftr-362	3453	12	taxpayer	taxpayer	NOUN
ftr-362	3453	13	’s	’s	PART
ftr-362	3453	14	argument	argument	NOUN
ftr-362	3453	15	that	that	SCONJ
ftr-362	3453	16	“	"	PUNCT
ftr-362	3453	17	the	the	DET
ftr-362	3453	18	inclusion	inclusion	NOUN
ftr-362	3453	19	of	of	ADP
ftr-362	3453	20	deadline	deadline	NOUN
ftr-362	3453	21	periods	period	NOUN
ftr-362	3453	22	in	in	ADP
ftr-362	3453	23	subsections	subsection	NOUN
ftr-362	3453	24	(	(	PUNCT
ftr-362	3453	25	b	b	NOUN
ftr-362	3453	26	)	)	PUNCT
ftr-362	3453	27	and	and	CCONJ
ftr-362	3453	28	(	(	PUNCT
ftr-362	3453	29	c	c	NOUN
ftr-362	3453	30	)	)	PUNCT
ftr-362	3453	31	but	but	CCONJ
ftr-362	3453	32	omission	omission	NOUN
ftr-362	3453	33	of	of	ADP
ftr-362	3453	34	such	such	DET
ftr-362	3453	35	a	a	DET
ftr-362	3453	36	period	period	NOUN
ftr-362	3453	37	in	in	ADP
ftr-362	3453	38	subsection	subsection	NOUN
ftr-362	3453	39	(	(	PUNCT
ftr-362	3453	40	f	f	X
ftr-362	3453	41	)	)	PUNCT
ftr-362	3453	42	“	"	PUNCT
ftr-362	3453	43	demonstrates	demonstrate	VERB
ftr-362	3453	44	congressional	congressional	ADJ
ftr-362	3453	45	intent	intent	NOUN
ftr-362	3453	46	that	that	SCONJ
ftr-362	3453	47	requests	request	NOUN
ftr-362	3453	48	for	for	ADP
ftr-362	3453	49	equitable	equitable	ADJ
ftr-362	3453	50	relief	relief	NOUN
ftr-362	3453	51	not	not	PART
ftr-362	3453	52	be	be	AUX
ftr-362	3453	53	subject	subject	ADJ
ftr-362	3453	54	to	to	ADP
ftr-362	3453	55	a	a	DET
ftr-362	3453	56	bright	bright	ADJ
ftr-362	3453	57	-	-	PUNCT
ftr-362	3453	58	line	line	NOUN
ftr-362	3453	59	time	time	NOUN
ftr-362	3453	60	limitation	limitation	NOUN
ftr-362	3453	61	,	,	PUNCT
ftr-362	3453	62	but	but	CCONJ
ftr-362	3453	63	rather	rather	ADV
ftr-362	3453	64	allow	allow	VERB
ftr-362	3453	65	the	the	DET
ftr-362	3453	66	taxpayer	taxpayer	NOUN
ftr-362	3453	67	to	to	PART
ftr-362	3453	68	request	request	VERB
ftr-362	3453	69	relief	relief	NOUN
ftr-362	3453	70	during	during	ADP
ftr-362	3453	71	the	the	DET
ftr-362	3453	72	10	10	NUM
ftr-362	3453	73	-	-	PUNCT
ftr-362	3453	74	year	year	NOUN
ftr-362	3453	75	collection	collection	NOUN
ftr-362	3453	76	period	period	NOUN
ftr-362	3453	77	of	of	ADP
ftr-362	3453	78	26	26	NUM
ftr-362	3453	79	u.s.c	u.s.c	ADJ
ftr-362	3453	80	.	.	PUNCT
ftr-362	3454	1	§	§	PROPN
ftr-362	3454	2	6502	6502	NUM
ftr-362	3454	3	.	.	PUNCT
ftr-362	3454	4	”	"	PUNCT
ftr-362	3455	1	however	however	ADV
ftr-362	3455	2	,	,	PUNCT
ftr-362	3455	3	the	the	DET
ftr-362	3455	4	court	court	NOUN
ftr-362	3455	5	of	of	ADP
ftr-362	3455	6	appeals	appeals	PROPN
ftr-362	3455	7	remanded	remand	VERB
ftr-362	3455	8	the	the	DET
ftr-362	3455	9	case	case	NOUN
ftr-362	3455	10	to	to	ADP
ftr-362	3455	11	the	the	DET
ftr-362	3455	12	tax	tax	NOUN
ftr-362	3455	13	court	court	NOUN
ftr-362	3455	14	to	to	PART
ftr-362	3455	15	determine	determine	VERB
ftr-362	3455	16	whether	whether	SCONJ
ftr-362	3455	17	the	the	DET
ftr-362	3455	18	statute	statute	NOUN
ftr-362	3455	19	of	of	ADP
ftr-362	3455	20	limitations	limitation	NOUN
ftr-362	3455	21	in	in	ADP
ftr-362	3455	22	reg	reg	NOUN
ftr-362	3455	23	.	.	PUNCT
ftr-362	3456	1	§	§	PROPN
ftr-362	3456	2	1.6015	1.6015	NUM
ftr-362	3456	3	-	-	SYM
ftr-362	3456	4	5(b)(1	5(b)(1	NUM
ftr-362	3456	5	)	)	PUNCT
ftr-362	3456	6	is	be	AUX
ftr-362	3456	7	subject	subject	ADJ
ftr-362	3456	8	to	to	ADP
ftr-362	3456	9	equitable	equitable	ADJ
ftr-362	3456	10	tolling	tolling	NOUN
ftr-362	3456	11	and	and	CCONJ
ftr-362	3456	12	,	,	PUNCT
ftr-362	3456	13	if	if	SCONJ
ftr-362	3456	14	so	so	ADV
ftr-362	3456	15	,	,	PUNCT
ftr-362	3456	16	whether	whether	SCONJ
ftr-362	3456	17	the	the	DET
ftr-362	3456	18	taxpayer	taxpayer	NOUN
ftr-362	3456	19	met	meet	VERB
ftr-362	3456	20	the	the	DET
ftr-362	3456	21	standards	standard	NOUN
ftr-362	3456	22	for	for	ADP
ftr-362	3456	23	equitable	equitable	ADJ
ftr-362	3456	24	tolling	tolling	NOUN
ftr-362	3456	25	.	.	PUNCT
ftr-362	3457	1	•	•	NUM
ftr-362	3457	2	judge	judge	PROPN
ftr-362	3457	3	ambro	ambro	PROPN
ftr-362	3457	4	dissented	dissent	VERB
ftr-362	3457	5	.	.	PUNCT
ftr-362	3458	1	he	he	PRON
ftr-362	3458	2	agreed	agree	VERB
ftr-362	3458	3	with	with	ADP
ftr-362	3458	4	the	the	DET
ftr-362	3458	5	majority	majority	NOUN
ftr-362	3458	6	,	,	PUNCT
ftr-362	3458	7	and	and	CCONJ
ftr-362	3458	8	disagreed	disagree	VERB
ftr-362	3458	9	with	with	ADP
ftr-362	3458	10	the	the	DET
ftr-362	3458	11	tax	tax	NOUN
ftr-362	3458	12	court	court	NOUN
ftr-362	3458	13	,	,	PUNCT
ftr-362	3458	14	on	on	ADP
ftr-362	3458	15	the	the	DET
ftr-362	3458	16	question	question	NOUN
ftr-362	3458	17	of	of	ADP
ftr-362	3458	18	whether	whether	SCONJ
ftr-362	3458	19	congress	congress	PROPN
ftr-362	3458	20	had	have	AUX
ftr-362	3458	21	spoken	speak	VERB
ftr-362	3458	22	directly	directly	ADV
ftr-362	3458	23	on	on	ADP
ftr-362	3458	24	the	the	DET
ftr-362	3458	25	issue	issue	NOUN
ftr-362	3458	26	of	of	ADP
ftr-362	3458	27	the	the	DET
ftr-362	3458	28	time	time	NOUN
ftr-362	3458	29	frame	frame	NOUN
ftr-362	3458	30	in	in	ADP
ftr-362	3458	31	which	which	PRON
ftr-362	3458	32	the	the	DET
ftr-362	3458	33	taxpayer	taxpayer	NOUN
ftr-362	3458	34	must	must	AUX
ftr-362	3458	35	seek	seek	VERB
ftr-362	3458	36	§	§	PROPN
ftr-362	3458	37	6015(e	6015(e	NOUN
ftr-362	3458	38	)	)	PUNCT
ftr-362	3458	39	relief	relief	NOUN
ftr-362	3458	40	,	,	PUNCT
ftr-362	3458	41	but	but	CCONJ
ftr-362	3458	42	would	would	AUX
ftr-362	3458	43	have	have	AUX
ftr-362	3458	44	invalidated	invalidate	VERB
ftr-362	3458	45	reg	reg	NOUN
ftr-362	3458	46	.	.	PUNCT
ftr-362	3459	1	§	§	PROPN
ftr-362	3459	2	1.6015	1.6015	NUM
ftr-362	3459	3	-	-	SYM
ftr-362	3459	4	5(b)(1	5(b)(1	NUM
ftr-362	3459	5	)	)	PUNCT
ftr-362	3459	6	in	in	ADP
ftr-362	3459	7	step	step	NOUN
ftr-362	3459	8	two	two	NUM
ftr-362	3459	9	of	of	ADP
ftr-362	3459	10	the	the	DET
ftr-362	3459	11	chevron	chevron	NOUN
ftr-362	3459	12	analysis	analysis	NOUN
ftr-362	3459	13	on	on	ADP
ftr-362	3459	14	the	the	DET
ftr-362	3459	15	ground	ground	NOUN
ftr-362	3459	16	that	that	SCONJ
ftr-362	3459	17	in	in	ADP
ftr-362	3459	18	promulgating	promulgate	VERB
ftr-362	3459	19	the	the	DET
ftr-362	3459	20	regulation	regulation	NOUN
ftr-362	3459	21	,	,	PUNCT
ftr-362	3459	22	“	"	PUNCT
ftr-362	3459	23	the	the	DET
ftr-362	3459	24	irs	irs	PROPN
ftr-362	3459	25	has	have	AUX
ftr-362	3459	26	not	not	PART
ftr-362	3459	27	advanced	advance	VERB
ftr-362	3459	28	any	any	DET
ftr-362	3459	29	reasoning	reasoning	NOUN
ftr-362	3459	30	for	for	ADP
ftr-362	3459	31	its	its	PRON
ftr-362	3459	32	decision	decision	NOUN
ftr-362	3459	33	to	to	PART
ftr-362	3459	34	impose	impose	VERB
ftr-362	3459	35	a	a	DET
ftr-362	3459	36	two	two	NUM
ftr-362	3459	37	-	-	PUNCT
ftr-362	3459	38	year	year	NOUN
ftr-362	3459	39	limitations	limitation	NOUN
ftr-362	3459	40	period	period	NOUN
ftr-362	3459	41	on	on	ADP
ftr-362	3459	42	taxpayers	taxpayer	NOUN
ftr-362	3459	43	seeking	seek	VERB
ftr-362	3459	44	relief	relief	NOUN
ftr-362	3459	45	under	under	ADP
ftr-362	3459	46	subsection	subsection	NOUN
ftr-362	3459	47	(	(	PUNCT
ftr-362	3459	48	f	f	PROPN
ftr-362	3459	49	)	)	PUNCT
ftr-362	3459	50	,	,	PUNCT
ftr-362	3459	51	leaving	leave	VERB
ftr-362	3459	52	us	we	PRON
ftr-362	3459	53	no	no	DET
ftr-362	3459	54	basis	basis	NOUN
ftr-362	3459	55	to	to	PART
ftr-362	3459	56	conduct	conduct	VERB
ftr-362	3459	57	the	the	DET
ftr-362	3459	58	analysis	analysis	NOUN
ftr-362	3459	59	mandated	mandate	VERB
ftr-362	3459	60	by	by	ADP
ftr-362	3459	61	chevron	chevron	NOUN
ftr-362	3459	62	step	step	NOUN
ftr-362	3459	63	two	two	NUM
ftr-362	3459	64	.	.	PUNCT
ftr-362	3459	65	”	"	PUNCT
ftr-362	3460	1	he	he	PRON
ftr-362	3460	2	reasoned	reason	VERB
ftr-362	3460	3	that	that	SCONJ
ftr-362	3460	4	“	"	PUNCT
ftr-362	3460	5	it	it	PRON
ftr-362	3460	6	is	be	AUX
ftr-362	3460	7	...	...	PUNCT
ftr-362	3460	8	a	a	DET
ftr-362	3460	9	necessary	necessary	ADJ
ftr-362	3460	10	corollary	corollary	NOUN
ftr-362	3460	11	of	of	ADP
ftr-362	3460	12	the	the	DET
ftr-362	3460	13	deference	deference	NOUN
ftr-362	3460	14	owed	owe	VERB
ftr-362	3460	15	to	to	ADP
ftr-362	3460	16	agencies	agency	NOUN
ftr-362	3460	17	-	-	PUNCT
ftr-362	3460	18	that	that	SCONJ
ftr-362	3460	19	courts	court	NOUN
ftr-362	3460	20	may	may	AUX
ftr-362	3460	21	not	not	PART
ftr-362	3460	22	supplement	supplement	VERB
ftr-362	3460	23	deficient	deficient	ADJ
ftr-362	3460	24	agency	agency	NOUN
ftr-362	3460	25	reasoning	reasoning	NOUN
ftr-362	3460	26	,	,	PUNCT
ftr-362	3460	27	”	"	PUNCT
ftr-362	3460	28	and	and	CCONJ
ftr-362	3460	29	did	do	AUX
ftr-362	3460	30	not	not	PART
ftr-362	3460	31	find	find	VERB
ftr-362	3460	32	judge	judge	NOUN
ftr-362	3460	33	posner	posner	NOUN
ftr-362	3460	34	’s	’s	PART
ftr-362	3460	35	reasoning	reasoning	NOUN
ftr-362	3460	36	in	in	ADP
ftr-362	3460	37	lantz	lantz	PROPN
ftr-362	3460	38	v.	v.	PROPN
ftr-362	3460	39	commissioner	commissioner	PROPN
ftr-362	3460	40	,	,	PUNCT
ftr-362	3460	41	607	607	NUM
ftr-362	3460	42	f.3d	f.3d	NUM
ftr-362	3460	43	479	479	NUM
ftr-362	3460	44	(	(	PUNCT
ftr-362	3460	45	7th	7th	ADJ
ftr-362	3460	46	cir	cir	NOUN
ftr-362	3460	47	.	.	PUNCT
ftr-362	3461	1	6/8/10	6/8/10	NUM
ftr-362	3461	2	)	)	PUNCT
ftr-362	3461	3	,	,	PUNCT
ftr-362	3461	4	to	to	PART
ftr-362	3461	5	be	be	AUX
ftr-362	3461	6	convincing	convincing	ADJ
ftr-362	3461	7	.	.	PUNCT
ftr-362	3462	1	2	2	X
ftr-362	3462	2	.	.	X
ftr-362	3462	3	one	one	NUM
ftr-362	3462	4	spouse	spouse	NOUN
ftr-362	3462	5	pays	pay	VERB
ftr-362	3462	6	and	and	CCONJ
ftr-362	3462	7	the	the	DET
ftr-362	3462	8	other	other	ADJ
ftr-362	3462	9	spouse	spouse	NOUN
ftr-362	3462	10	does	do	VERB
ftr-362	3462	11	n’t	not	PART
ftr-362	3462	12	,	,	PUNCT
ftr-362	3462	13	and	and	CCONJ
ftr-362	3462	14	no	no	DET
ftr-362	3462	15	one	one	NOUN
ftr-362	3462	16	is	be	AUX
ftr-362	3462	17	innocent	innocent	ADJ
ftr-362	3462	18	.	.	PUNCT
ftr-362	3463	1	one	one	NUM
ftr-362	3463	2	is	be	AUX
ftr-362	3463	3	just	just	ADV
ftr-362	3463	4	more	more	ADV
ftr-362	3463	5	cooperative	cooperative	ADJ
ftr-362	3463	6	with	with	ADP
ftr-362	3463	7	the	the	DET
ftr-362	3463	8	irs	irs	PROPN
ftr-362	3463	9	.	.	PUNCT
ftr-362	3464	1	jordan	jordan	PROPN
ftr-362	3464	2	v.	v.	PROPN
ftr-362	3464	3	commissioner	commissioner	PROPN
ftr-362	3464	4	,	,	PUNCT
ftr-362	3464	5	134	134	NUM
ftr-362	3464	6	t.c	t.c	NOUN
ftr-362	3464	7	.	.	PUNCT
ftr-362	3465	1	no	no	INTJ
ftr-362	3465	2	.	.	NOUN
ftr-362	3465	3	1	1	NUM
ftr-362	3465	4	(	(	PUNCT
ftr-362	3465	5	1/11/10	1/11/10	NUM
ftr-362	3465	6	)	)	PUNCT
ftr-362	3465	7	.	.	PUNCT
ftr-362	3466	1	the	the	DET
ftr-362	3466	2	tax	tax	NOUN
ftr-362	3466	3	court	court	NOUN
ftr-362	3466	4	(	(	PUNCT
ftr-362	3466	5	judge	judge	PROPN
ftr-362	3466	6	wells	wells	PROPN
ftr-362	3466	7	)	)	PUNCT
ftr-362	3466	8	held	hold	VERB
ftr-362	3466	9	that	that	SCONJ
ftr-362	3466	10	spouses	spouse	NOUN
ftr-362	3466	11	may	may	AUX
ftr-362	3466	12	separately	separately	ADV
ftr-362	3466	13	agree	agree	VERB
ftr-362	3466	14	to	to	ADP
ftr-362	3466	15	a	a	DET
ftr-362	3466	16	waiver	waiver	NOUN
ftr-362	3466	17	of	of	ADP
ftr-362	3466	18	the	the	DET
ftr-362	3466	19	10	10	NUM
ftr-362	3466	20	-	-	PUNCT
ftr-362	3466	21	year	year	NOUN
ftr-362	3466	22	period	period	NOUN
ftr-362	3466	23	of	of	ADP
ftr-362	3466	24	limitations	limitation	NOUN
ftr-362	3466	25	on	on	ADP
ftr-362	3466	26	collections	collection	NOUN
ftr-362	3466	27	for	for	ADP
ftr-362	3466	28	a	a	DET
ftr-362	3466	29	year	year	NOUN
ftr-362	3466	30	with	with	ADP
ftr-362	3466	31	respect	respect	NOUN
ftr-362	3466	32	to	to	ADP
ftr-362	3466	33	which	which	PRON
ftr-362	3466	34	they	they	PRON
ftr-362	3466	35	filed	file	VERB
ftr-362	3466	36	a	a	DET
ftr-362	3466	37	joint	joint	ADJ
ftr-362	3466	38	return	return	NOUN
ftr-362	3466	39	.	.	PUNCT
ftr-362	3467	1	the	the	DET
ftr-362	3467	2	waiver	waiver	NOUN
ftr-362	3467	3	may	may	AUX
ftr-362	3467	4	be	be	AUX
ftr-362	3467	5	effective	effective	ADJ
ftr-362	3467	6	with	with	ADP
ftr-362	3467	7	respect	respect	NOUN
ftr-362	3467	8	to	to	ADP
ftr-362	3467	9	one	one	NUM
ftr-362	3467	10	spouse	spouse	NOUN
ftr-362	3467	11	,	,	PUNCT
ftr-362	3467	12	but	but	CCONJ
ftr-362	3467	13	not	not	PART
ftr-362	3467	14	with	with	ADP
ftr-362	3467	15	respect	respect	NOUN
ftr-362	3467	16	to	to	ADP
ftr-362	3467	17	the	the	DET
ftr-362	3467	18	other	other	ADJ
ftr-362	3467	19	spouse	spouse	NOUN
ftr-362	3467	20	if	if	SCONJ
ftr-362	3467	21	the	the	DET
ftr-362	3467	22	other	other	ADJ
ftr-362	3467	23	spouse	spouse	NOUN
ftr-362	3467	24	did	do	AUX
ftr-362	3467	25	not	not	PART
ftr-362	3467	26	also	also	ADV
ftr-362	3467	27	execute	execute	VERB
ftr-362	3467	28	the	the	DET
ftr-362	3467	29	waiver	waiver	NOUN
ftr-362	3467	30	or	or	CCONJ
ftr-362	3467	31	has	have	VERB
ftr-362	3467	32	the	the	DET
ftr-362	3467	33	right	right	NOUN
ftr-362	3467	34	to	to	PART
ftr-362	3467	35	repudiate	repudiate	VERB
ftr-362	3467	36	it	it	PRON
ftr-362	3467	37	.	.	PUNCT
ftr-362	3468	1	3	3	X
ftr-362	3468	2	.	.	X
ftr-362	3468	3	the	the	DET
ftr-362	3468	4	statute	statute	NOUN
ftr-362	3468	5	might	might	AUX
ftr-362	3468	6	not	not	PART
ftr-362	3468	7	have	have	AUX
ftr-362	3468	8	correctly	correctly	ADV
ftr-362	3468	9	articulated	articulate	VERB
ftr-362	3468	10	the	the	DET
ftr-362	3468	11	statutory	statutory	PROPN
ftr-362	3468	12	cross	cross	PROPN
ftr-362	3468	13	reference	reference	NOUN
ftr-362	3468	14	,	,	PUNCT
ftr-362	3468	15	but	but	CCONJ
ftr-362	3468	16	the	the	DET
ftr-362	3468	17	tax	tax	NOUN
ftr-362	3468	18	court	court	NOUN
ftr-362	3468	19	got	get	VERB
ftr-362	3468	20	the	the	DET
ftr-362	3468	21	drift	drift	NOUN
ftr-362	3468	22	of	of	ADP
ftr-362	3468	23	congressional	congressional	ADJ
ftr-362	3468	24	intent	intent	NOUN
ftr-362	3468	25	anyway	anyway	ADV
ftr-362	3468	26	.	.	PUNCT
ftr-362	3469	1	adkison	adkison	PROPN
ftr-362	3469	2	v.	v.	PROPN
ftr-362	3469	3	commissioner	commissioner	NOUN
ftr-362	3469	4	,	,	PUNCT
ftr-362	3469	5	129	129	NUM
ftr-362	3469	6	t.c	t.c	PROPN
ftr-362	3469	7	.	.	PROPN
ftr-362	3469	8	97	97	NUM
ftr-362	3469	9	(	(	PUNCT
ftr-362	3469	10	10/16/07	10/16/07	NUM
ftr-362	3469	11	)	)	PUNCT
ftr-362	3469	12	.	.	PUNCT
ftr-362	3470	1	the	the	DET
ftr-362	3470	2	tax	tax	NOUN
ftr-362	3470	3	court	court	NOUN
ftr-362	3470	4	does	do	AUX
ftr-362	3470	5	not	not	PART
ftr-362	3470	6	have	have	VERB
ftr-362	3470	7	jurisdiction	jurisdiction	NOUN
ftr-362	3470	8	to	to	PART
ftr-362	3470	9	review	review	VERB
ftr-362	3470	10	a	a	DET
ftr-362	3470	11	claim	claim	NOUN
ftr-362	3470	12	for	for	ADP
ftr-362	3470	13	apportioned	apportion	VERB
ftr-362	3470	14	liability	liability	NOUN
ftr-362	3470	15	relief	relief	NOUN
ftr-362	3470	16	under	under	ADP
ftr-362	3470	17	§	§	PROPN
ftr-362	3470	18	6015(c	6015(c	NOUN
ftr-362	3470	19	)	)	PUNCT
ftr-362	3470	20	when	when	SCONJ
ftr-362	3470	21	the	the	DET
ftr-362	3470	22	tax	tax	NOUN
ftr-362	3470	23	liability	liability	NOUN
ftr-362	3470	24	in	in	ADP
ftr-362	3470	25	question	question	NOUN
ftr-362	3470	26	relates	relate	VERB
ftr-362	3470	27	to	to	ADP
ftr-362	3470	28	partnership	partnership	NOUN
ftr-362	3470	29	income	income	NOUN
ftr-362	3470	30	and	and	CCONJ
ftr-362	3470	31	the	the	DET
ftr-362	3470	32	deficiency	deficiency	NOUN
ftr-362	3470	33	notice	notice	NOUN
ftr-362	3470	34	on	on	ADP
ftr-362	3470	35	which	which	PRON
ftr-362	3470	36	the	the	DET
ftr-362	3470	37	jurisdiction	jurisdiction	NOUN
ftr-362	3470	38	was	be	AUX
ftr-362	3470	39	asserted	assert	VERB
ftr-362	3470	40	to	to	PART
ftr-362	3470	41	be	be	AUX
ftr-362	3470	42	based	base	VERB
ftr-362	3470	43	is	be	AUX
ftr-362	3470	44	invalid	invalid	ADJ
ftr-362	3470	45	because	because	SCONJ
ftr-362	3470	46	the	the	DET
ftr-362	3470	47	partnership	partnership	NOUN
ftr-362	3470	48	items	item	NOUN
ftr-362	3470	49	are	be	AUX
ftr-362	3470	50	subject	subject	ADJ
ftr-362	3470	51	to	to	ADP
ftr-362	3470	52	determination	determination	NOUN
ftr-362	3470	53	in	in	ADP
ftr-362	3470	54	a	a	DET
ftr-362	3470	55	tefra	tefra	PROPN
ftr-362	3470	56	partnership	partnership	NOUN
ftr-362	3470	57	level	level	NOUN
ftr-362	3470	58	proceeding	proceeding	NOUN
ftr-362	3470	59	that	that	PRON
ftr-362	3470	60	has	have	AUX
ftr-362	3470	61	not	not	PART
ftr-362	3470	62	yet	yet	ADV
ftr-362	3470	63	been	be	AUX
ftr-362	3470	64	resolved	resolve	VERB
ftr-362	3470	65	.	.	PUNCT
ftr-362	3471	1	section	section	NOUN
ftr-362	3471	2	6230(a)(3)(a	6230(a)(3)(a	NUM
ftr-362	3471	3	)	)	PUNCT
ftr-362	3471	4	,	,	PUNCT
ftr-362	3471	5	which	which	PRON
ftr-362	3471	6	still	still	ADV
ftr-362	3471	7	refers	refer	VERB
ftr-362	3471	8	to	to	ADP
ftr-362	3471	9	former	former	ADJ
ftr-362	3471	10	§	§	PROPN
ftr-362	3471	11	6013(e	6013(e	NOUN
ftr-362	3471	12	)	)	PUNCT
ftr-362	3472	1	,	,	PUNCT
ftr-362	3472	2	the	the	DET
ftr-362	3472	3	statutory	statutory	ADJ
ftr-362	3472	4	predecessor	predecessor	NOUN
ftr-362	3472	5	of	of	ADP
ftr-362	3472	6	§	§	PROPN
ftr-362	3472	7	6015	6015	NUM
ftr-362	3472	8	,	,	PUNCT
ftr-362	3472	9	evidences	evidence	VERB
ftr-362	3472	10	congressional	congressional	ADJ
ftr-362	3472	11	intent	intent	NOUN
ftr-362	3472	12	that	that	SCONJ
ftr-362	3472	13	the	the	DET
ftr-362	3472	14	spouse	spouse	NOUN
ftr-362	3472	15	of	of	ADP
ftr-362	3472	16	a	a	DET
ftr-362	3472	17	partner	partner	NOUN
ftr-362	3472	18	can	can	AUX
ftr-362	3472	19	initiate	initiate	VERB
ftr-362	3472	20	a	a	DET
ftr-362	3472	21	claim	claim	NOUN
ftr-362	3472	22	for	for	ADP
ftr-362	3472	23	innocent	innocent	ADJ
ftr-362	3472	24	spouse	spouse	NOUN
ftr-362	3472	25	relief	relief	NOUN
ftr-362	3472	26	with	with	ADP
ftr-362	3472	27	respect	respect	NOUN
ftr-362	3472	28	to	to	ADP
ftr-362	3472	29	a	a	DET
ftr-362	3472	30	deficiency	deficiency	NOUN
ftr-362	3472	31	attributable	attributable	ADJ
ftr-362	3472	32	to	to	ADP
ftr-362	3472	33	an	an	DET
ftr-362	3472	34	adjustment	adjustment	NOUN
ftr-362	3472	35	of	of	ADP
ftr-362	3472	36	a	a	DET
ftr-362	3472	37	partnership	partnership	NOUN
ftr-362	3472	38	item	item	NOUN
ftr-362	3472	39	only	only	ADV
ftr-362	3472	40	after	after	SCONJ
ftr-362	3472	41	the	the	DET
ftr-362	3472	42	irs	irs	PROPN
ftr-362	3472	43	issues	issue	VERB
ftr-362	3472	44	a	a	DET
ftr-362	3472	45	notice	notice	NOUN
ftr-362	3472	46	of	of	ADP
ftr-362	3472	47	computational	computational	ADJ
ftr-362	3472	48	2011	2011	NUM
ftr-362	3472	49	]	]	PUNCT
ftr-362	3472	50	recent	recent	ADJ
ftr-362	3472	51	developments	development	NOUN
ftr-362	3472	52	in	in	ADP
ftr-362	3472	53	federal	federal	ADJ
ftr-362	3472	54	income	income	NOUN
ftr-362	3472	55	taxation	taxation	NOUN
ftr-362	3472	56	735	735	NUM
ftr-362	3472	57	adjustment	adjustment	NOUN
ftr-362	3472	58	following	follow	VERB
ftr-362	3472	59	the	the	DET
ftr-362	3472	60	completion	completion	NOUN
ftr-362	3472	61	of	of	ADP
ftr-362	3472	62	the	the	DET
ftr-362	3472	63	partnership	partnership	NOUN
ftr-362	3472	64	-	-	PUNCT
ftr-362	3472	65	level	level	NOUN
ftr-362	3472	66	proceeding	proceeding	NOUN
ftr-362	3472	67	.	.	PUNCT
ftr-362	3473	1	judge	judge	PROPN
ftr-362	3473	2	cohen	cohen	PROPN
ftr-362	3473	3	concluded	conclude	VERB
ftr-362	3473	4	that	that	SCONJ
ftr-362	3473	5	congress	congress	PROPN
ftr-362	3473	6	simply	simply	ADV
ftr-362	3473	7	overlooked	overlook	VERB
ftr-362	3473	8	the	the	DET
ftr-362	3473	9	need	need	NOUN
ftr-362	3473	10	to	to	PART
ftr-362	3473	11	correct	correct	VERB
ftr-362	3473	12	the	the	DET
ftr-362	3473	13	cross	cross	NOUN
ftr-362	3473	14	references	reference	NOUN
ftr-362	3473	15	in	in	ADP
ftr-362	3473	16	§	§	PROPN
ftr-362	3473	17	6230	6230	NUM
ftr-362	3473	18	when	when	SCONJ
ftr-362	3473	19	it	it	PRON
ftr-362	3473	20	replaced	replace	VERB
ftr-362	3473	21	§	§	PROPN
ftr-362	3473	22	6013(e	6013(e	NOUN
ftr-362	3473	23	)	)	PUNCT
ftr-362	3473	24	with	with	ADP
ftr-362	3473	25	§	§	PROPN
ftr-362	3473	26	6015	6015	NUM
ftr-362	3473	27	.	.	PUNCT
ftr-362	3474	1	a.	a.	PROPN
ftr-362	3474	2	affirmed	affirm	VERB
ftr-362	3474	3	on	on	ADP
ftr-362	3474	4	other	other	ADJ
ftr-362	3474	5	grounds	ground	NOUN
ftr-362	3474	6	:	:	PUNCT
ftr-362	3474	7	the	the	DET
ftr-362	3474	8	tax	tax	NOUN
ftr-362	3474	9	court	court	NOUN
ftr-362	3474	10	had	have	VERB
ftr-362	3474	11	jurisdiction	jurisdiction	NOUN
ftr-362	3474	12	,	,	PUNCT
ftr-362	3474	13	but	but	CCONJ
ftr-362	3474	14	can	can	AUX
ftr-362	3474	15	not	not	PART
ftr-362	3474	16	grant	grant	VERB
ftr-362	3474	17	any	any	DET
ftr-362	3474	18	relief	relief	NOUN
ftr-362	3474	19	until	until	SCONJ
ftr-362	3474	20	the	the	DET
ftr-362	3474	21	tefra	tefra	PROPN
ftr-362	3474	22	proceeding	proceeding	NOUN
ftr-362	3474	23	is	be	AUX
ftr-362	3474	24	concluded	conclude	VERB
ftr-362	3474	25	.	.	PUNCT
ftr-362	3475	1	adkison	adkison	NOUN
ftr-362	3475	2	v.	v.	ADP
ftr-362	3475	3	commissioner	commissioner	NOUN
ftr-362	3475	4	,	,	PUNCT
ftr-362	3475	5	592	592	NUM
ftr-362	3475	6	f.3d	f.3d	NUM
ftr-362	3475	7	1050	1050	NUM
ftr-362	3475	8	(	(	PUNCT
ftr-362	3475	9	9th	9th	ADJ
ftr-362	3475	10	cir	cir	NOUN
ftr-362	3475	11	.	.	PUNCT
ftr-362	3475	12	1/21/10	1/21/10	NUM
ftr-362	3475	13	)	)	PUNCT
ftr-362	3475	14	.	.	PUNCT
ftr-362	3476	1	judge	judge	PROPN
ftr-362	3476	2	bybee	bybee	PROPN
ftr-362	3476	3	’s	’s	PART
ftr-362	3476	4	opinion	opinion	NOUN
ftr-362	3476	5	for	for	ADP
ftr-362	3476	6	the	the	DET
ftr-362	3476	7	ninth	ninth	ADJ
ftr-362	3476	8	circuit	circuit	NOUN
ftr-362	3476	9	described	describe	VERB
ftr-362	3476	10	the	the	DET
ftr-362	3476	11	tax	tax	NOUN
ftr-362	3476	12	court	court	NOUN
ftr-362	3476	13	’s	’s	PART
ftr-362	3476	14	holding	holding	NOUN
ftr-362	3476	15	as	as	ADP
ftr-362	3476	16	“	"	PUNCT
ftr-362	3476	17	dismiss[ing	dismiss[e	VERB
ftr-362	3476	18	]	]	PUNCT
ftr-362	3476	19	for	for	ADP
ftr-362	3476	20	lack	lack	NOUN
ftr-362	3476	21	of	of	ADP
ftr-362	3476	22	jurisdiction	jurisdiction	NOUN
ftr-362	3476	23	,	,	PUNCT
ftr-362	3476	24	reasoning	reason	VERB
ftr-362	3476	25	that	that	SCONJ
ftr-362	3476	26	because	because	SCONJ
ftr-362	3476	27	a	a	DET
ftr-362	3476	28	separate	separate	ADJ
ftr-362	3476	29	partnership	partnership	NOUN
ftr-362	3476	30	proceeding	proceeding	NOUN
ftr-362	3476	31	involving	involve	VERB
ftr-362	3476	32	the	the	DET
ftr-362	3476	33	transaction	transaction	NOUN
ftr-362	3476	34	from	from	ADP
ftr-362	3476	35	which	which	PRON
ftr-362	3476	36	the	the	DET
ftr-362	3476	37	deficiency	deficiency	NOUN
ftr-362	3476	38	arose	arise	VERB
ftr-362	3476	39	was	be	AUX
ftr-362	3476	40	already	already	ADV
ftr-362	3476	41	pending	pende	VERB
ftr-362	3476	42	,	,	PUNCT
ftr-362	3476	43	the	the	DET
ftr-362	3476	44	commissioner	commissioner	NOUN
ftr-362	3476	45	did	do	AUX
ftr-362	3476	46	not	not	PART
ftr-362	3476	47	“	"	PUNCT
ftr-362	3476	48	assert	assert	VERB
ftr-362	3476	49	”	"	PUNCT
ftr-362	3476	50	a	a	DET
ftr-362	3476	51	deficiency	deficiency	NOUN
ftr-362	3476	52	against	against	ADP
ftr-362	3476	53	adkison	adkison	NOUN
ftr-362	3476	54	within	within	ADP
ftr-362	3476	55	the	the	DET
ftr-362	3476	56	meaning	meaning	NOUN
ftr-362	3476	57	of	of	ADP
ftr-362	3476	58	[	[	X
ftr-362	3476	59	§	§	PROPN
ftr-362	3476	60	6015(e)(1)(a	6015(e)(1)(a	NOUN
ftr-362	3476	61	)	)	PUNCT
ftr-362	3476	62	]	]	PUNCT
ftr-362	3476	63	.	.	PUNCT
ftr-362	3476	64	”	"	PUNCT
ftr-362	3477	1	however	however	ADV
ftr-362	3477	2	,	,	PUNCT
ftr-362	3477	3	judge	judge	PROPN
ftr-362	3477	4	bybee	bybee	PROPN
ftr-362	3477	5	concluded	conclude	VERB
ftr-362	3477	6	that	that	SCONJ
ftr-362	3477	7	the	the	DET
ftr-362	3477	8	tax	tax	NOUN
ftr-362	3477	9	court	court	NOUN
ftr-362	3477	10	did	do	AUX
ftr-362	3477	11	have	have	VERB
ftr-362	3477	12	jurisdiction	jurisdiction	NOUN
ftr-362	3477	13	,	,	PUNCT
ftr-362	3477	14	because	because	SCONJ
ftr-362	3477	15	nothing	nothing	PRON
ftr-362	3477	16	in	in	ADP
ftr-362	3477	17	§	§	PROPN
ftr-362	3477	18	6320	6320	NUM
ftr-362	3477	19	divests	divest	VERB
ftr-362	3477	20	the	the	DET
ftr-362	3477	21	tax	tax	NOUN
ftr-362	3477	22	court	court	NOUN
ftr-362	3477	23	of	of	ADP
ftr-362	3477	24	jurisdiction	jurisdiction	NOUN
ftr-362	3477	25	under	under	ADP
ftr-362	3477	26	§	§	PROPN
ftr-362	3477	27	6015	6015	NUM
ftr-362	3477	28	.	.	PUNCT
ftr-362	3478	1	he	he	PRON
ftr-362	3478	2	found	find	VERB
ftr-362	3478	3	that	that	SCONJ
ftr-362	3478	4	“	"	PUNCT
ftr-362	3478	5	the	the	DET
ftr-362	3478	6	commissioner	commissioner	NOUN
ftr-362	3478	7	,	,	PUNCT
ftr-362	3478	8	joined	join	VERB
ftr-362	3478	9	by	by	ADP
ftr-362	3478	10	the	the	DET
ftr-362	3478	11	tax	tax	NOUN
ftr-362	3478	12	court	court	NOUN
ftr-362	3478	13	,	,	PUNCT
ftr-362	3478	14	has	have	AUX
ftr-362	3478	15	confused	confuse	VERB
ftr-362	3478	16	the	the	DET
ftr-362	3478	17	availability	availability	NOUN
ftr-362	3478	18	of	of	ADP
ftr-362	3478	19	a	a	DET
ftr-362	3478	20	remedy	remedy	NOUN
ftr-362	3478	21	with	with	ADP
ftr-362	3478	22	the	the	DET
ftr-362	3478	23	question	question	NOUN
ftr-362	3478	24	of	of	ADP
ftr-362	3478	25	the	the	DET
ftr-362	3478	26	tax	tax	NOUN
ftr-362	3478	27	court	court	NOUN
ftr-362	3478	28	’s	’s	PART
ftr-362	3478	29	jurisdiction	jurisdiction	NOUN
ftr-362	3478	30	.	.	PUNCT
ftr-362	3478	31	”	"	PUNCT
ftr-362	3479	1	however	however	ADV
ftr-362	3479	2	,	,	PUNCT
ftr-362	3479	3	he	he	PRON
ftr-362	3479	4	continued	continue	VERB
ftr-362	3479	5	to	to	PART
ftr-362	3479	6	conclude	conclude	VERB
ftr-362	3479	7	that	that	PRON
ftr-362	3479	8	:	:	PUNCT
ftr-362	3479	9	although	although	SCONJ
ftr-362	3479	10	...	...	PUNCT
ftr-362	3479	11	the	the	DET
ftr-362	3479	12	tax	tax	NOUN
ftr-362	3479	13	court	court	NOUN
ftr-362	3479	14	has	have	VERB
ftr-362	3479	15	jurisdiction	jurisdiction	NOUN
ftr-362	3479	16	over	over	ADP
ftr-362	3479	17	adkison	adkison	NOUN
ftr-362	3479	18	’s	’s	PART
ftr-362	3479	19	§	§	PROPN
ftr-362	3479	20	6015	6015	NUM
ftr-362	3479	21	petition	petition	NOUN
ftr-362	3479	22	,	,	PUNCT
ftr-362	3479	23	the	the	DET
ftr-362	3479	24	tax	tax	NOUN
ftr-362	3479	25	court	court	NOUN
ftr-362	3479	26	’s	’s	PART
ftr-362	3479	27	instincts	instinct	NOUN
ftr-362	3479	28	were	be	AUX
ftr-362	3479	29	correct	correct	ADJ
ftr-362	3479	30	:	:	PUNCT
ftr-362	3479	31	in	in	ADP
ftr-362	3479	32	light	light	NOUN
ftr-362	3479	33	of	of	ADP
ftr-362	3479	34	the	the	DET
ftr-362	3479	35	...	...	PUNCT
ftr-362	3479	36	tefra	tefra	PROPN
ftr-362	3479	37	proceeding	proceeding	NOUN
ftr-362	3479	38	...	...	PUNCT
ftr-362	3479	39	,	,	PUNCT
ftr-362	3479	40	there	there	PRON
ftr-362	3479	41	is	be	VERB
ftr-362	3479	42	no	no	DET
ftr-362	3479	43	“	"	PUNCT
ftr-362	3479	44	appropriate	appropriate	ADJ
ftr-362	3479	45	relief	relief	NOUN
ftr-362	3479	46	available	available	ADJ
ftr-362	3479	47	”	"	PUNCT
ftr-362	3479	48	to	to	PART
ftr-362	3479	49	adkison	adkison	VERB
ftr-362	3479	50	.	.	PUNCT
ftr-362	3479	51	”	"	PUNCT
ftr-362	3480	1	tefra	tefra	PROPN
ftr-362	3480	2	plainly	plainly	ADV
ftr-362	3480	3	contemplates	contemplate	VERB
ftr-362	3480	4	that	that	SCONJ
ftr-362	3480	5	when	when	SCONJ
ftr-362	3480	6	a	a	DET
ftr-362	3480	7	partnership	partnership	NOUN
ftr-362	3480	8	proceeding	proceeding	NOUN
ftr-362	3480	9	is	be	AUX
ftr-362	3480	10	pending	pende	VERB
ftr-362	3480	11	,	,	PUNCT
ftr-362	3480	12	the	the	DET
ftr-362	3480	13	commissioner	commissioner	NOUN
ftr-362	3480	14	will	will	AUX
ftr-362	3480	15	not	not	PART
ftr-362	3480	16	assert	assert	VERB
ftr-362	3480	17	a	a	DET
ftr-362	3480	18	deficiency	deficiency	NOUN
ftr-362	3480	19	against	against	ADP
ftr-362	3480	20	a	a	DET
ftr-362	3480	21	taxpayer	taxpayer	NOUN
ftr-362	3480	22	-	-	PUNCT
ftr-362	3480	23	partner	partner	NOUN
ftr-362	3480	24	until	until	SCONJ
ftr-362	3480	25	the	the	DET
ftr-362	3480	26	partnership	partnership	NOUN
ftr-362	3480	27	proceeding	proceeding	NOUN
ftr-362	3480	28	determines	determine	VERB
ftr-362	3480	29	the	the	DET
ftr-362	3480	30	liability	liability	NOUN
ftr-362	3480	31	of	of	ADP
ftr-362	3480	32	the	the	DET
ftr-362	3480	33	partnership	partnership	NOUN
ftr-362	3480	34	,	,	PUNCT
ftr-362	3480	35	and	and	CCONJ
ftr-362	3480	36	consequently	consequently	ADV
ftr-362	3480	37	,	,	PUNCT
ftr-362	3480	38	the	the	DET
ftr-362	3480	39	partners	partner	NOUN
ftr-362	3480	40	.	.	PUNCT
ftr-362	3480	41	...	...	PUNCT
ftr-362	3481	1	once	once	SCONJ
ftr-362	3481	2	the	the	DET
ftr-362	3481	3	tefra	tefra	PROPN
ftr-362	3481	4	proceeding	proceeding	NOUN
ftr-362	3481	5	is	be	AUX
ftr-362	3481	6	concluded	conclude	VERB
ftr-362	3481	7	,	,	PUNCT
ftr-362	3481	8	the	the	DET
ftr-362	3481	9	partners	partner	NOUN
ftr-362	3481	10	are	be	AUX
ftr-362	3481	11	entitled	entitle	VERB
ftr-362	3481	12	to	to	ADP
ftr-362	3481	13	a	a	DET
ftr-362	3481	14	“	"	PUNCT
ftr-362	3481	15	final	final	ADJ
ftr-362	3481	16	partnership	partnership	NOUN
ftr-362	3481	17	administrative	administrative	ADJ
ftr-362	3481	18	adjustment	adjustment	NOUN
ftr-362	3481	19	,	,	PUNCT
ftr-362	3481	20	”	"	PUNCT
ftr-362	3481	21	i	i	PROPN
ftr-362	3481	22	d.	d.	PROPN
ftr-362	3481	23	§	§	PROPN
ftr-362	3481	24	6223(a)(2	6223(a)(2	NUM
ftr-362	3481	25	)	)	PUNCT
ftr-362	3481	26	,	,	PUNCT
ftr-362	3481	27	their	their	PRON
ftr-362	3481	28	tax	tax	NOUN
ftr-362	3481	29	deficiency	deficiency	NOUN
ftr-362	3481	30	is	be	AUX
ftr-362	3481	31	determined	determine	VERB
ftr-362	3481	32	,	,	PUNCT
ftr-362	3481	33	and	and	CCONJ
ftr-362	3481	34	at	at	ADP
ftr-362	3481	35	that	that	DET
ftr-362	3481	36	point	point	NOUN
ftr-362	3481	37	,	,	PUNCT
ftr-362	3481	38	the	the	DET
ftr-362	3481	39	spouse	spouse	NOUN
ftr-362	3481	40	of	of	ADP
ftr-362	3481	41	a	a	DET
ftr-362	3481	42	partner	partner	NOUN
ftr-362	3481	43	may	may	AUX
ftr-362	3481	44	file	file	VERB
ftr-362	3481	45	a	a	DET
ftr-362	3481	46	petition	petition	NOUN
ftr-362	3481	47	for	for	ADP
ftr-362	3481	48	relief	relief	NOUN
ftr-362	3481	49	under	under	ADP
ftr-362	3481	50	§	§	PROPN
ftr-362	3481	51	6015	6015	NUM
ftr-362	3481	52	.	.	PUNCT
ftr-362	3482	1	•	•	NOUN
ftr-362	3482	2	thus	thus	ADV
ftr-362	3482	3	,	,	PUNCT
ftr-362	3482	4	the	the	DET
ftr-362	3482	5	judgment	judgment	NOUN
ftr-362	3482	6	was	be	AUX
ftr-362	3482	7	affirmed	affirm	VERB
ftr-362	3482	8	on	on	ADP
ftr-362	3482	9	the	the	DET
ftr-362	3482	10	grounds	ground	NOUN
ftr-362	3482	11	that	that	SCONJ
ftr-362	3482	12	no	no	DET
ftr-362	3482	13	remedy	remedy	NOUN
ftr-362	3482	14	was	be	AUX
ftr-362	3482	15	available	available	ADJ
ftr-362	3482	16	,	,	PUNCT
ftr-362	3482	17	even	even	ADV
ftr-362	3482	18	though	though	SCONJ
ftr-362	3482	19	there	there	PRON
ftr-362	3482	20	was	be	VERB
ftr-362	3482	21	jurisdiction	jurisdiction	NOUN
ftr-362	3482	22	.	.	PUNCT
ftr-362	3483	1	•	•	INTJ
ftr-362	3483	2	we	we	PRON
ftr-362	3483	3	think	think	VERB
ftr-362	3483	4	judge	judge	NOUN
ftr-362	3483	5	bybee	bybee	PROPN
ftr-362	3483	6	was	be	AUX
ftr-362	3483	7	confused	confuse	VERB
ftr-362	3483	8	by	by	ADP
ftr-362	3483	9	the	the	DET
ftr-362	3483	10	phrase	phrase	NOUN
ftr-362	3483	11	“	"	PUNCT
ftr-362	3483	12	in	in	ADP
ftr-362	3483	13	the	the	DET
ftr-362	3483	14	case	case	NOUN
ftr-362	3483	15	of	of	ADP
ftr-362	3483	16	an	an	DET
ftr-362	3483	17	individual	individual	NOUN
ftr-362	3483	18	against	against	ADP
ftr-362	3483	19	whom	whom	PRON
ftr-362	3483	20	a	a	DET
ftr-362	3483	21	deficiency	deficiency	NOUN
ftr-362	3483	22	has	have	AUX
ftr-362	3483	23	been	be	AUX
ftr-362	3483	24	asserted	assert	VERB
ftr-362	3483	25	”	"	PUNCT
ftr-362	3483	26	in	in	ADP
ftr-362	3483	27	§	§	PROPN
ftr-362	3483	28	6015(e	6015(e	NUM
ftr-362	3483	29	)	)	PUNCT
ftr-362	3483	30	and	and	CCONJ
ftr-362	3483	31	concluded	conclude	VERB
ftr-362	3483	32	that	that	SCONJ
ftr-362	3483	33	the	the	DET
ftr-362	3483	34	tax	tax	NOUN
ftr-362	3483	35	court	court	NOUN
ftr-362	3483	36	has	have	VERB
ftr-362	3483	37	jurisdiction	jurisdiction	NOUN
ftr-362	3483	38	even	even	ADV
ftr-362	3483	39	though	though	SCONJ
ftr-362	3483	40	the	the	DET
ftr-362	3483	41	deficiency	deficiency	NOUN
ftr-362	3483	42	notice	notice	NOUN
ftr-362	3483	43	is	be	AUX
ftr-362	3483	44	invalid	invalid	ADJ
ftr-362	3483	45	.	.	PUNCT
ftr-362	3484	1	a	a	DET
ftr-362	3484	2	long	long	ADJ
ftr-362	3484	3	line	line	NOUN
ftr-362	3484	4	of	of	ADP
ftr-362	3484	5	case	case	NOUN
ftr-362	3484	6	law	law	NOUN
ftr-362	3484	7	holds	hold	VERB
ftr-362	3484	8	that	that	SCONJ
ftr-362	3484	9	the	the	DET
ftr-362	3484	10	tax	tax	NOUN
ftr-362	3484	11	court	court	NOUN
ftr-362	3484	12	does	do	AUX
ftr-362	3484	13	not	not	PART
ftr-362	3484	14	have	have	VERB
ftr-362	3484	15	jurisdiction	jurisdiction	NOUN
ftr-362	3484	16	in	in	ADP
ftr-362	3484	17	every	every	DET
ftr-362	3484	18	case	case	NOUN
ftr-362	3484	19	in	in	ADP
ftr-362	3484	20	which	which	PRON
ftr-362	3484	21	a	a	DET
ftr-362	3484	22	“	"	PUNCT
ftr-362	3484	23	deficiency	deficiency	NOUN
ftr-362	3484	24	is	be	AUX
ftr-362	3484	25	asserted	assert	VERB
ftr-362	3484	26	,	,	PUNCT
ftr-362	3484	27	”	"	PUNCT
ftr-362	3484	28	to	to	PART
ftr-362	3484	29	use	use	VERB
ftr-362	3484	30	judge	judge	NOUN
ftr-362	3484	31	bybee	bybee	PROPN
ftr-362	3484	32	’s	’s	PART
ftr-362	3484	33	phrase	phrase	NOUN
ftr-362	3484	34	,	,	PUNCT
ftr-362	3484	35	but	but	CCONJ
ftr-362	3484	36	only	only	ADV
ftr-362	3484	37	in	in	ADP
ftr-362	3484	38	those	those	DET
ftr-362	3484	39	cases	case	NOUN
ftr-362	3484	40	in	in	ADP
ftr-362	3484	41	which	which	PRON
ftr-362	3484	42	a	a	DET
ftr-362	3484	43	valid	valid	ADJ
ftr-362	3484	44	deficiency	deficiency	NOUN
ftr-362	3484	45	notice	notice	NOUN
ftr-362	3484	46	has	have	AUX
ftr-362	3484	47	been	be	AUX
ftr-362	3484	48	issued	issue	VERB
ftr-362	3484	49	.	.	PUNCT
ftr-362	3485	1	if	if	SCONJ
ftr-362	3485	2	the	the	DET
ftr-362	3485	3	deficiency	deficiency	NOUN
ftr-362	3485	4	notice	notice	NOUN
ftr-362	3485	5	was	be	AUX
ftr-362	3485	6	issued	issue	VERB
ftr-362	3485	7	prematurely	prematurely	ADV
ftr-362	3485	8	,	,	PUNCT
ftr-362	3485	9	it	it	PRON
ftr-362	3485	10	was	be	AUX
ftr-362	3485	11	not	not	PART
ftr-362	3485	12	valid	valid	ADJ
ftr-362	3485	13	,	,	PUNCT
ftr-362	3485	14	and	and	CCONJ
ftr-362	3485	15	if	if	SCONJ
ftr-362	3485	16	the	the	DET
ftr-362	3485	17	deficiency	deficiency	NOUN
ftr-362	3485	18	notice	notice	NOUN
ftr-362	3485	19	is	be	AUX
ftr-362	3485	20	not	not	PART
ftr-362	3485	21	valid	valid	ADJ
ftr-362	3485	22	,	,	PUNCT
ftr-362	3485	23	although	although	SCONJ
ftr-362	3485	24	the	the	DET
ftr-362	3485	25	tax	tax	NOUN
ftr-362	3485	26	court	court	NOUN
ftr-362	3485	27	has	have	VERB
ftr-362	3485	28	no	no	DET
ftr-362	3485	29	jurisdiction	jurisdiction	NOUN
ftr-362	3485	30	to	to	PART
ftr-362	3485	31	“	"	PUNCT
ftr-362	3485	32	redetermine	redetermine	VERB
ftr-362	3485	33	”	"	PUNCT
ftr-362	3485	34	the	the	DET
ftr-362	3485	35	asserted	asserted	ADJ
ftr-362	3485	36	deficiency	deficiency	NOUN
ftr-362	3485	37	,	,	PUNCT
ftr-362	3485	38	the	the	DET
ftr-362	3485	39	irs	irs	PROPN
ftr-362	3485	40	nevertheless	nevertheless	ADV
ftr-362	3485	41	is	be	AUX
ftr-362	3485	42	barred	bar	VERB
ftr-362	3485	43	from	from	ADP
ftr-362	3485	44	assessing	assess	VERB
ftr-362	3485	45	the	the	DET
ftr-362	3485	46	tax	tax	NOUN
ftr-362	3485	47	.	.	PUNCT
ftr-362	3486	1	736	736	NUM
ftr-362	3486	2	florida	florida	PROPN
ftr-362	3486	3	tax	tax	NOUN
ftr-362	3486	4	review	review	NOUN
ftr-362	3486	5	[	[	X
ftr-362	3486	6	vol	vol	NOUN
ftr-362	3486	7	.	.	PUNCT
ftr-362	3487	1	10:9	10:9	NUM
ftr-362	3487	2	4	4	NUM
ftr-362	3487	3	.	.	PUNCT
ftr-362	3488	1	the	the	DET
ftr-362	3488	2	widow	widow	NOUN
ftr-362	3488	3	inherits	inherit	VERB
ftr-362	3488	4	the	the	DET
ftr-362	3488	5	ability	ability	NOUN
ftr-362	3488	6	to	to	PART
ftr-362	3488	7	make	make	VERB
ftr-362	3488	8	a	a	DET
ftr-362	3488	9	standalone	standalone	ADJ
ftr-362	3488	10	§	§	PROPN
ftr-362	3488	11	6015(c	6015(c	NOUN
ftr-362	3488	12	)	)	PUNCT
ftr-362	3488	13	election	election	NOUN
ftr-362	3488	14	,	,	PUNCT
ftr-362	3488	15	even	even	ADV
ftr-362	3488	16	though	though	SCONJ
ftr-362	3488	17	§	§	PROPN
ftr-362	3488	18	6015(b	6015(b	NOUN
ftr-362	3488	19	)	)	PUNCT
ftr-362	3488	20	and	and	CCONJ
ftr-362	3488	21	§	§	PROPN
ftr-362	3488	22	6015(f	6015(f	NUM
ftr-362	3488	23	)	)	PUNCT
ftr-362	3488	24	relief	relief	NOUN
ftr-362	3488	25	were	be	AUX
ftr-362	3488	26	foreclosed	foreclose	VERB
ftr-362	3488	27	by	by	ADP
ftr-362	3488	28	the	the	DET
ftr-362	3488	29	pleadings	pleading	NOUN
ftr-362	3488	30	in	in	ADP
ftr-362	3488	31	the	the	DET
ftr-362	3488	32	prior	prior	ADJ
ftr-362	3488	33	deficiency	deficiency	NOUN
ftr-362	3488	34	case	case	NOUN
ftr-362	3488	35	.	.	PUNCT
ftr-362	3489	1	deihl	deihl	PROPN
ftr-362	3489	2	v.	v.	PROPN
ftr-362	3489	3	commissioner	commissioner	PROPN
ftr-362	3489	4	,	,	PUNCT
ftr-362	3489	5	134	134	NUM
ftr-362	3489	6	t.c	t.c	NOUN
ftr-362	3489	7	.	.	PUNCT
ftr-362	3490	1	no	no	INTJ
ftr-362	3490	2	.	.	NOUN
ftr-362	3490	3	7	7	NUM
ftr-362	3490	4	(	(	PUNCT
ftr-362	3490	5	2/23/10	2/23/10	NUM
ftr-362	3490	6	)	)	PUNCT
ftr-362	3490	7	.	.	PUNCT
ftr-362	3491	1	the	the	DET
ftr-362	3491	2	taxpayer	taxpayer	NOUN
ftr-362	3491	3	and	and	CCONJ
ftr-362	3491	4	her	her	PRON
ftr-362	3491	5	late	late	ADJ
ftr-362	3491	6	husband	husband	NOUN
ftr-362	3491	7	had	have	AUX
ftr-362	3491	8	contested	contest	VERB
ftr-362	3491	9	deficiencies	deficiency	NOUN
ftr-362	3491	10	for	for	ADP
ftr-362	3491	11	1996	1996	NUM
ftr-362	3491	12	,	,	PUNCT
ftr-362	3491	13	1997	1997	NUM
ftr-362	3491	14	,	,	PUNCT
ftr-362	3491	15	and	and	CCONJ
ftr-362	3491	16	1998	1998	NUM
ftr-362	3491	17	in	in	ADP
ftr-362	3491	18	tax	tax	NOUN
ftr-362	3491	19	court	court	NOUN
ftr-362	3491	20	proceedings	proceeding	NOUN
ftr-362	3491	21	in	in	ADP
ftr-362	3491	22	2004	2004	NUM
ftr-362	3491	23	.	.	PUNCT
ftr-362	3492	1	the	the	DET
ftr-362	3492	2	petition	petition	NOUN
ftr-362	3492	3	in	in	ADP
ftr-362	3492	4	that	that	DET
ftr-362	3492	5	proceeding	proceeding	NOUN
ftr-362	3492	6	had	have	AUX
ftr-362	3492	7	raised	raise	VERB
ftr-362	3492	8	the	the	DET
ftr-362	3492	9	issue	issue	NOUN
ftr-362	3492	10	of	of	ADP
ftr-362	3492	11	§	§	PROPN
ftr-362	3492	12	6105	6105	NUM
ftr-362	3492	13	relief	relief	NOUN
ftr-362	3492	14	for	for	ADP
ftr-362	3492	15	1996	1996	NUM
ftr-362	3492	16	,	,	PUNCT
ftr-362	3492	17	but	but	CCONJ
ftr-362	3492	18	not	not	PART
ftr-362	3492	19	for	for	ADP
ftr-362	3492	20	1997	1997	NUM
ftr-362	3492	21	or	or	CCONJ
ftr-362	3492	22	1998	1998	NUM
ftr-362	3492	23	;	;	PUNCT
ftr-362	3492	24	however	however	ADV
ftr-362	3492	25	,	,	PUNCT
ftr-362	3492	26	in	in	ADP
ftr-362	3492	27	the	the	DET
ftr-362	3492	28	stipulation	stipulation	NOUN
ftr-362	3492	29	of	of	ADP
ftr-362	3492	30	facts	fact	NOUN
ftr-362	3492	31	for	for	ADP
ftr-362	3492	32	the	the	DET
ftr-362	3492	33	consolidated	consolidated	ADJ
ftr-362	3492	34	cases	case	NOUN
ftr-362	3492	35	,	,	PUNCT
ftr-362	3492	36	the	the	DET
ftr-362	3492	37	claim	claim	NOUN
ftr-362	3492	38	for	for	ADP
ftr-362	3492	39	relief	relief	NOUN
ftr-362	3492	40	from	from	ADP
ftr-362	3492	41	joint	joint	ADJ
ftr-362	3492	42	and	and	CCONJ
ftr-362	3492	43	several	several	ADJ
ftr-362	3492	44	liability	liability	NOUN
ftr-362	3492	45	was	be	AUX
ftr-362	3492	46	withdrawn	withdraw	VERB
ftr-362	3492	47	.	.	PUNCT
ftr-362	3493	1	only	only	ADV
ftr-362	3493	2	the	the	DET
ftr-362	3493	3	taxpayer	taxpayer	NOUN
ftr-362	3493	4	’s	’s	PART
ftr-362	3493	5	husband	husband	NOUN
ftr-362	3493	6	signed	sign	VERB
ftr-362	3493	7	the	the	DET
ftr-362	3493	8	petition	petition	NOUN
ftr-362	3493	9	in	in	ADP
ftr-362	3493	10	the	the	DET
ftr-362	3493	11	deficiency	deficiency	NOUN
ftr-362	3493	12	proceeding	proceeding	NOUN
ftr-362	3493	13	.	.	PUNCT
ftr-362	3494	1	the	the	DET
ftr-362	3494	2	taxpayer	taxpayer	NOUN
ftr-362	3494	3	did	do	AUX
ftr-362	3494	4	not	not	PART
ftr-362	3494	5	(	(	PUNCT
ftr-362	3494	6	1	1	X
ftr-362	3494	7	)	)	PUNCT
ftr-362	3494	8	sign	sign	VERB
ftr-362	3494	9	any	any	DET
ftr-362	3494	10	court	court	NOUN
ftr-362	3494	11	documents	document	NOUN
ftr-362	3494	12	in	in	ADP
ftr-362	3494	13	the	the	DET
ftr-362	3494	14	case	case	NOUN
ftr-362	3494	15	,	,	PUNCT
ftr-362	3494	16	(	(	PUNCT
ftr-362	3494	17	2	2	X
ftr-362	3494	18	)	)	PUNCT
ftr-362	3494	19	review	review	VERB
ftr-362	3494	20	the	the	DET
ftr-362	3494	21	petitions	petition	NOUN
ftr-362	3494	22	or	or	CCONJ
ftr-362	3494	23	the	the	DET
ftr-362	3494	24	stipulations	stipulation	NOUN
ftr-362	3494	25	of	of	ADP
ftr-362	3494	26	facts	fact	NOUN
ftr-362	3494	27	,	,	PUNCT
ftr-362	3494	28	or	or	CCONJ
ftr-362	3494	29	(	(	PUNCT
ftr-362	3494	30	3	3	X
ftr-362	3494	31	)	)	PUNCT
ftr-362	3494	32	agree	agree	VERB
ftr-362	3494	33	to	to	ADP
ftr-362	3494	34	any	any	PRON
ftr-362	3494	35	of	of	ADP
ftr-362	3494	36	the	the	DET
ftr-362	3494	37	stipulations	stipulation	NOUN
ftr-362	3494	38	.	.	PUNCT
ftr-362	3495	1	her	her	PRON
ftr-362	3495	2	husband	husband	NOUN
ftr-362	3495	3	and	and	CCONJ
ftr-362	3495	4	their	their	PRON
ftr-362	3495	5	(	(	PUNCT
ftr-362	3495	6	his	his	PRON
ftr-362	3495	7	)	)	PUNCT
ftr-362	3495	8	lawyer	lawyer	NOUN
ftr-362	3495	9	did	do	AUX
ftr-362	3495	10	not	not	PART
ftr-362	3495	11	discuss	discuss	VERB
ftr-362	3495	12	the	the	DET
ftr-362	3495	13	documents	document	NOUN
ftr-362	3495	14	with	with	ADP
ftr-362	3495	15	the	the	DET
ftr-362	3495	16	taxpayer	taxpayer	NOUN
ftr-362	3495	17	,	,	PUNCT
ftr-362	3495	18	and	and	CCONJ
ftr-362	3495	19	she	she	PRON
ftr-362	3495	20	saw	see	VERB
ftr-362	3495	21	them	they	PRON
ftr-362	3495	22	for	for	ADP
ftr-362	3495	23	the	the	DET
ftr-362	3495	24	first	first	ADJ
ftr-362	3495	25	time	time	NOUN
ftr-362	3495	26	at	at	ADP
ftr-362	3495	27	trial	trial	NOUN
ftr-362	3495	28	in	in	ADP
ftr-362	3495	29	the	the	DET
ftr-362	3495	30	instant	instant	ADJ
ftr-362	3495	31	case	case	NOUN
ftr-362	3495	32	.	.	PUNCT
ftr-362	3496	1	the	the	DET
ftr-362	3496	2	taxpayer	taxpayer	NOUN
ftr-362	3496	3	did	do	AUX
ftr-362	3496	4	not	not	PART
ftr-362	3496	5	meet	meet	VERB
ftr-362	3496	6	with	with	ADP
ftr-362	3496	7	any	any	DET
ftr-362	3496	8	irs	irs	PROPN
ftr-362	3496	9	personnel	personnel	NOUN
ftr-362	3496	10	,	,	PUNCT
ftr-362	3496	11	participate	participate	VERB
ftr-362	3496	12	in	in	ADP
ftr-362	3496	13	any	any	DET
ftr-362	3496	14	settlement	settlement	NOUN
ftr-362	3496	15	negotiations	negotiation	NOUN
ftr-362	3496	16	with	with	ADP
ftr-362	3496	17	the	the	DET
ftr-362	3496	18	irs	irs	PROPN
ftr-362	3496	19	,	,	PUNCT
ftr-362	3496	20	or	or	CCONJ
ftr-362	3496	21	sit	sit	VERB
ftr-362	3496	22	in	in	ADP
ftr-362	3496	23	on	on	ADP
ftr-362	3496	24	any	any	DET
ftr-362	3496	25	such	such	ADJ
ftr-362	3496	26	meetings	meeting	NOUN
ftr-362	3496	27	between	between	ADP
ftr-362	3496	28	her	her	PRON
ftr-362	3496	29	attorneys	attorney	NOUN
ftr-362	3496	30	and	and	CCONJ
ftr-362	3496	31	the	the	DET
ftr-362	3496	32	irs	irs	PROPN
ftr-362	3496	33	during	during	ADP
ftr-362	3496	34	the	the	DET
ftr-362	3496	35	litigation	litigation	NOUN
ftr-362	3496	36	in	in	ADP
ftr-362	3496	37	the	the	DET
ftr-362	3496	38	earlier	early	ADJ
ftr-362	3496	39	case	case	NOUN
ftr-362	3496	40	,	,	PUNCT
ftr-362	3496	41	although	although	SCONJ
ftr-362	3496	42	she	she	PRON
ftr-362	3496	43	was	be	AUX
ftr-362	3496	44	called	call	VERB
ftr-362	3496	45	as	as	ADP
ftr-362	3496	46	a	a	DET
ftr-362	3496	47	witness	witness	NOUN
ftr-362	3496	48	and	and	CCONJ
ftr-362	3496	49	testified	testify	VERB
ftr-362	3496	50	briefly	briefly	ADV
ftr-362	3496	51	.	.	PUNCT
ftr-362	3497	1	the	the	DET
ftr-362	3497	2	taxpayer	taxpayer	NOUN
ftr-362	3497	3	’s	’s	PART
ftr-362	3497	4	husband	husband	NOUN
ftr-362	3497	5	died	die	VERB
ftr-362	3497	6	after	after	ADP
ftr-362	3497	7	the	the	DET
ftr-362	3497	8	trial	trial	NOUN
ftr-362	3497	9	but	but	CCONJ
ftr-362	3497	10	before	before	SCONJ
ftr-362	3497	11	a	a	DET
ftr-362	3497	12	final	final	ADJ
ftr-362	3497	13	order	order	NOUN
ftr-362	3497	14	was	be	AUX
ftr-362	3497	15	entered	enter	VERB
ftr-362	3497	16	.	.	PUNCT
ftr-362	3498	1	after	after	SCONJ
ftr-362	3498	2	the	the	DET
ftr-362	3498	3	decision	decision	NOUN
ftr-362	3498	4	was	be	AUX
ftr-362	3498	5	entered	enter	VERB
ftr-362	3498	6	,	,	PUNCT
ftr-362	3498	7	the	the	DET
ftr-362	3498	8	taxpayer	taxpayer	NOUN
ftr-362	3498	9	filed	file	VERB
ftr-362	3498	10	an	an	DET
ftr-362	3498	11	administrative	administrative	ADJ
ftr-362	3498	12	claim	claim	NOUN
ftr-362	3498	13	for	for	ADP
ftr-362	3498	14	relief	relief	NOUN
ftr-362	3498	15	from	from	ADP
ftr-362	3498	16	joint	joint	ADJ
ftr-362	3498	17	and	and	CCONJ
ftr-362	3498	18	several	several	ADJ
ftr-362	3498	19	liability	liability	NOUN
ftr-362	3498	20	for	for	ADP
ftr-362	3498	21	all	all	DET
ftr-362	3498	22	three	three	NUM
ftr-362	3498	23	years	year	NOUN
ftr-362	3498	24	,	,	PUNCT
ftr-362	3498	25	which	which	PRON
ftr-362	3498	26	the	the	DET
ftr-362	3498	27	irs	irs	PROPN
ftr-362	3498	28	denied	deny	VERB
ftr-362	3498	29	on	on	ADP
ftr-362	3498	30	the	the	DET
ftr-362	3498	31	ground	ground	NOUN
ftr-362	3498	32	that	that	SCONJ
ftr-362	3498	33	the	the	DET
ftr-362	3498	34	claim	claim	NOUN
ftr-362	3498	35	was	be	AUX
ftr-362	3498	36	barred	bar	VERB
ftr-362	3498	37	by	by	ADP
ftr-362	3498	38	res	re	NOUN
ftr-362	3498	39	judicata	judicata	NOUN
ftr-362	3498	40	under	under	ADP
ftr-362	3498	41	§	§	PROPN
ftr-362	3498	42	6015(g)(2	6015(g)(2	NOUN
ftr-362	3498	43	)	)	PUNCT
ftr-362	3498	44	.	.	PUNCT
ftr-362	3499	1	the	the	DET
ftr-362	3499	2	tax	tax	NOUN
ftr-362	3499	3	court	court	NOUN
ftr-362	3499	4	(	(	PUNCT
ftr-362	3499	5	judge	judge	PROPN
ftr-362	3499	6	vasquez	vasquez	PROPN
ftr-362	3499	7	)	)	PUNCT
ftr-362	3499	8	held	hold	VERB
ftr-362	3499	9	that	that	SCONJ
ftr-362	3499	10	§	§	PROPN
ftr-362	3499	11	6015(g)(2	6015(g)(2	NOUN
ftr-362	3499	12	)	)	PUNCT
ftr-362	3499	13	applied	apply	VERB
ftr-362	3499	14	because	because	SCONJ
ftr-362	3499	15	the	the	DET
ftr-362	3499	16	tax	tax	NOUN
ftr-362	3499	17	court	court	NOUN
ftr-362	3499	18	entered	enter	VERB
ftr-362	3499	19	final	final	ADJ
ftr-362	3499	20	decisions	decision	NOUN
ftr-362	3499	21	for	for	ADP
ftr-362	3499	22	1996	1996	NUM
ftr-362	3499	23	through	through	ADP
ftr-362	3499	24	1998	1998	NUM
ftr-362	3499	25	.	.	PUNCT
ftr-362	3500	1	however	however	ADV
ftr-362	3500	2	,	,	PUNCT
ftr-362	3500	3	because	because	SCONJ
ftr-362	3500	4	§	§	PROPN
ftr-362	3500	5	6015	6015	NUM
ftr-362	3500	6	relief	relief	NOUN
ftr-362	3500	7	was	be	AUX
ftr-362	3500	8	raised	raise	VERB
ftr-362	3500	9	only	only	ADV
ftr-362	3500	10	in	in	ADP
ftr-362	3500	11	the	the	DET
ftr-362	3500	12	pleadings	pleading	NOUN
ftr-362	3500	13	for	for	ADP
ftr-362	3500	14	1996	1996	NUM
ftr-362	3500	15	,	,	PUNCT
ftr-362	3500	16	§	§	PROPN
ftr-362	3500	17	6015	6015	NUM
ftr-362	3500	18	relief	relief	NOUN
ftr-362	3500	19	for	for	ADP
ftr-362	3500	20	1997	1997	NUM
ftr-362	3500	21	and	and	CCONJ
ftr-362	3500	22	1998	1998	NUM
ftr-362	3500	23	was	be	AUX
ftr-362	3500	24	not	not	PART
ftr-362	3500	25	an	an	DET
ftr-362	3500	26	issue	issue	NOUN
ftr-362	3500	27	in	in	ADP
ftr-362	3500	28	the	the	DET
ftr-362	3500	29	prior	prior	ADJ
ftr-362	3500	30	proceeding	proceeding	NOUN
ftr-362	3500	31	,	,	PUNCT
ftr-362	3500	32	and	and	CCONJ
ftr-362	3500	33	because	because	SCONJ
ftr-362	3500	34	the	the	DET
ftr-362	3500	35	taxpayer	taxpayer	NOUN
ftr-362	3500	36	did	do	AUX
ftr-362	3500	37	not	not	PART
ftr-362	3500	38	meaningfully	meaningfully	ADV
ftr-362	3500	39	participate	participate	VERB
ftr-362	3500	40	in	in	ADP
ftr-362	3500	41	the	the	DET
ftr-362	3500	42	prior	prior	ADJ
ftr-362	3500	43	preceding	precede	VERB
ftr-362	3500	44	,	,	PUNCT
ftr-362	3500	45	the	the	DET
ftr-362	3500	46	exception	exception	NOUN
ftr-362	3500	47	in	in	ADP
ftr-362	3500	48	§	§	PROPN
ftr-362	3500	49	6015(g)(2	6015(g)(2	NOUN
ftr-362	3500	50	)	)	PUNCT
ftr-362	3500	51	applied	apply	VERB
ftr-362	3500	52	for	for	ADP
ftr-362	3500	53	1997	1997	NUM
ftr-362	3500	54	and	and	CCONJ
ftr-362	3500	55	1998	1998	NUM
ftr-362	3500	56	and	and	CCONJ
ftr-362	3500	57	the	the	DET
ftr-362	3500	58	taxpayer	taxpayer	NOUN
ftr-362	3500	59	was	be	AUX
ftr-362	3500	60	not	not	PART
ftr-362	3500	61	barred	bar	VERB
ftr-362	3500	62	from	from	ADP
ftr-362	3500	63	seeking	seek	VERB
ftr-362	3500	64	relief	relief	NOUN
ftr-362	3500	65	for	for	ADP
ftr-362	3500	66	those	those	DET
ftr-362	3500	67	years	year	NOUN
ftr-362	3500	68	.	.	PUNCT
ftr-362	3501	1	furthermore	furthermore	ADV
ftr-362	3501	2	,	,	PUNCT
ftr-362	3501	3	because	because	SCONJ
ftr-362	3501	4	the	the	DET
ftr-362	3501	5	petition	petition	NOUN
ftr-362	3501	6	in	in	ADP
ftr-362	3501	7	the	the	DET
ftr-362	3501	8	2004	2004	NUM
ftr-362	3501	9	proceeding	proceeding	NOUN
ftr-362	3501	10	did	do	AUX
ftr-362	3501	11	not	not	PART
ftr-362	3501	12	specifically	specifically	ADV
ftr-362	3501	13	invoke	invoke	VERB
ftr-362	3501	14	§	§	PROPN
ftr-362	3501	15	6015(c	6015(c	NOUN
ftr-362	3501	16	)	)	PUNCT
ftr-362	3501	17	,	,	PUNCT
ftr-362	3501	18	and	and	CCONJ
ftr-362	3501	19	the	the	DET
ftr-362	3501	20	taxpayer	taxpayer	NOUN
ftr-362	3501	21	was	be	AUX
ftr-362	3501	22	ineligible	ineligible	ADJ
ftr-362	3501	23	to	to	PART
ftr-362	3501	24	make	make	VERB
ftr-362	3501	25	a	a	DET
ftr-362	3501	26	§	§	PROPN
ftr-362	3501	27	6015	6015	NUM
ftr-362	3501	28	election	election	NOUN
ftr-362	3501	29	at	at	ADP
ftr-362	3501	30	the	the	DET
ftr-362	3501	31	time	time	NOUN
ftr-362	3501	32	because	because	SCONJ
ftr-362	3501	33	her	her	PRON
ftr-362	3501	34	husband	husband	NOUN
ftr-362	3501	35	was	be	AUX
ftr-362	3501	36	alive	alive	ADJ
ftr-362	3501	37	,	,	PUNCT
ftr-362	3501	38	a	a	DET
ftr-362	3501	39	§	§	PROPN
ftr-362	3501	40	6015(c	6015(c	NOUN
ftr-362	3501	41	)	)	PUNCT
ftr-362	3501	42	election	election	NOUN
ftr-362	3501	43	was	be	AUX
ftr-362	3501	44	not	not	PART
ftr-362	3501	45	an	an	DET
ftr-362	3501	46	issue	issue	NOUN
ftr-362	3501	47	in	in	ADP
ftr-362	3501	48	the	the	DET
ftr-362	3501	49	prior	prior	ADJ
ftr-362	3501	50	proceeding	proceeding	NOUN
ftr-362	3501	51	,	,	PUNCT
ftr-362	3501	52	the	the	DET
ftr-362	3501	53	taxpayer	taxpayer	NOUN
ftr-362	3501	54	was	be	AUX
ftr-362	3501	55	not	not	PART
ftr-362	3501	56	barred	bar	VERB
ftr-362	3501	57	from	from	ADP
ftr-362	3501	58	seeking	seek	VERB
ftr-362	3501	59	§	§	PROPN
ftr-362	3501	60	6015(c	6015(c	NOUN
ftr-362	3501	61	)	)	PUNCT
ftr-362	3501	62	apportioned	apportion	VERB
ftr-362	3501	63	liability	liability	NOUN
ftr-362	3501	64	for	for	ADP
ftr-362	3501	65	1996	1996	NUM
ftr-362	3501	66	.	.	PUNCT
ftr-362	3502	1	however	however	ADV
ftr-362	3502	2	,	,	PUNCT
ftr-362	3502	3	relief	relief	NOUN
ftr-362	3502	4	from	from	ADP
ftr-362	3502	5	joint	joint	ADJ
ftr-362	3502	6	and	and	CCONJ
ftr-362	3502	7	several	several	ADJ
ftr-362	3502	8	liability	liability	NOUN
ftr-362	3502	9	for	for	ADP
ftr-362	3502	10	1996	1996	NUM
ftr-362	3502	11	was	be	AUX
ftr-362	3502	12	raised	raise	VERB
ftr-362	3502	13	by	by	ADP
ftr-362	3502	14	the	the	DET
ftr-362	3502	15	petition	petition	NOUN
ftr-362	3502	16	and	and	CCONJ
ftr-362	3502	17	thus	thus	ADV
ftr-362	3502	18	was	be	AUX
ftr-362	3502	19	at	at	ADP
ftr-362	3502	20	issue	issue	NOUN
ftr-362	3502	21	in	in	ADP
ftr-362	3502	22	the	the	DET
ftr-362	3502	23	earlier	early	ADJ
ftr-362	3502	24	proceeding	proceeding	NOUN
ftr-362	3502	25	,	,	PUNCT
ftr-362	3502	26	and	and	CCONJ
ftr-362	3502	27	§	§	PROPN
ftr-362	3502	28	6015(g)(2	6015(g)(2	NUM
ftr-362	3502	29	)	)	PUNCT
ftr-362	3502	30	barred	bar	VERB
ftr-362	3502	31	the	the	DET
ftr-362	3502	32	taxpayer	taxpayer	NOUN
ftr-362	3502	33	from	from	ADP
ftr-362	3502	34	claiming	claim	VERB
ftr-362	3502	35	relief	relief	NOUN
ftr-362	3502	36	from	from	ADP
ftr-362	3502	37	joint	joint	ADJ
ftr-362	3502	38	and	and	CCONJ
ftr-362	3502	39	several	several	ADJ
ftr-362	3502	40	liability	liability	NOUN
ftr-362	3502	41	under	under	ADP
ftr-362	3502	42	§	§	PROPN
ftr-362	3502	43	6015(b	6015(b	NOUN
ftr-362	3502	44	)	)	PUNCT
ftr-362	3502	45	and	and	CCONJ
ftr-362	3502	46	(	(	PUNCT
ftr-362	3502	47	f	f	X
ftr-362	3502	48	)	)	PUNCT
ftr-362	3502	49	for	for	ADP
ftr-362	3502	50	1996	1996	NUM
ftr-362	3502	51	.	.	PUNCT
ftr-362	3503	1	5	5	X
ftr-362	3503	2	.	.	X
ftr-362	3503	3	pyrrhic	pyrrhic	ADJ
ftr-362	3503	4	victory	victory	NOUN
ftr-362	3503	5	on	on	ADP
ftr-362	3503	6	the	the	DET
ftr-362	3503	7	meaning	meaning	NOUN
ftr-362	3503	8	of	of	ADP
ftr-362	3503	9	“	"	PUNCT
ftr-362	3503	10	no	no	DET
ftr-362	3503	11	reason	reason	NOUN
ftr-362	3503	12	to	to	PART
ftr-362	3503	13	know	know	VERB
ftr-362	3503	14	.	.	PUNCT
ftr-362	3503	15	”	"	PUNCT
ftr-362	3504	1	greer	greer	PROPN
ftr-362	3504	2	v.	v.	PROPN
ftr-362	3504	3	commissioner	commissioner	PROPN
ftr-362	3504	4	,	,	PUNCT
ftr-362	3504	5	595	595	NUM
ftr-362	3504	6	f.3d	f.3d	NUM
ftr-362	3504	7	338	338	NUM
ftr-362	3504	8	(	(	PUNCT
ftr-362	3504	9	6th	6th	ADJ
ftr-362	3504	10	cir	cir	NOUN
ftr-362	3504	11	.	.	PUNCT
ftr-362	3505	1	2/17/10	2/17/10	NUM
ftr-362	3505	2	)	)	PUNCT
ftr-362	3505	3	.	.	PUNCT
ftr-362	3506	1	the	the	DET
ftr-362	3506	2	taxpayer	taxpayer	NOUN
ftr-362	3506	3	sought	seek	VERB
ftr-362	3506	4	§	§	PROPN
ftr-362	3506	5	6015(b	6015(b	NOUN
ftr-362	3506	6	)	)	PUNCT
ftr-362	3506	7	relief	relief	NOUN
ftr-362	3506	8	with	with	ADP
ftr-362	3506	9	respect	respect	NOUN
ftr-362	3506	10	to	to	ADP
ftr-362	3506	11	a	a	DET
ftr-362	3506	12	deficiency	deficiency	NOUN
ftr-362	3506	13	attributable	attributable	ADJ
ftr-362	3506	14	to	to	ADP
ftr-362	3506	15	her	her	PRON
ftr-362	3506	16	husband	husband	NOUN
ftr-362	3506	17	’s	’s	PART
ftr-362	3506	18	disallowed	disallow	VERB
ftr-362	3506	19	tax	tax	NOUN
ftr-362	3506	20	shelter	shelter	NOUN
ftr-362	3506	21	deductions	deduction	NOUN
ftr-362	3506	22	and	and	CCONJ
ftr-362	3506	23	credits	credit	NOUN
ftr-362	3506	24	.	.	PUNCT
ftr-362	3507	1	in	in	ADP
ftr-362	3507	2	the	the	DET
ftr-362	3507	3	tax	tax	NOUN
ftr-362	3507	4	court	court	NOUN
ftr-362	3507	5	,	,	PUNCT
ftr-362	3507	6	judge	judge	PROPN
ftr-362	3507	7	goeke	goeke	PROPN
ftr-362	3507	8	found	find	VERB
ftr-362	3507	9	that	that	SCONJ
ftr-362	3507	10	“	"	PUNCT
ftr-362	3507	11	rather	rather	ADV
ftr-362	3507	12	than	than	ADP
ftr-362	3507	13	having	have	VERB
ftr-362	3507	14	‘	'	PUNCT
ftr-362	3507	15	“	"	PUNCT
ftr-362	3507	16	no	no	DET
ftr-362	3507	17	reason	reason	NOUN
ftr-362	3507	18	to	to	PART
ftr-362	3507	19	know	know	VERB
ftr-362	3507	20	’	'	PUNCT
ftr-362	3507	21	of	of	ADP
ftr-362	3507	22	the	the	DET
ftr-362	3507	23	tax	tax	NOUN
ftr-362	3507	24	understatement	understatement	NOUN
ftr-362	3507	25	,	,	PUNCT
ftr-362	3507	26	as	as	SCONJ
ftr-362	3507	27	required	require	VERB
ftr-362	3507	28	for	for	ADP
ftr-362	3507	29	relief	relief	NOUN
ftr-362	3507	30	,	,	PUNCT
ftr-362	3507	31	she	she	PRON
ftr-362	3507	32	‘	'	PUNCT
ftr-362	3507	33	chose	choose	VERB
ftr-362	3507	34	not	not	PART
ftr-362	3507	35	to	to	PART
ftr-362	3507	36	know	know	VERB
ftr-362	3507	37	,	,	PUNCT
ftr-362	3507	38	’	'	PUNCT
ftr-362	3507	39	”	"	PUNCT
ftr-362	3507	40	and	and	CCONJ
ftr-362	3507	41	denied	deny	VERB
ftr-362	3507	42	relief	relief	NOUN
ftr-362	3507	43	.	.	PUNCT
ftr-362	3508	1	in	in	ADP
ftr-362	3508	2	affirming	affirm	VERB
ftr-362	3508	3	,	,	PUNCT
ftr-362	3508	4	the	the	DET
ftr-362	3508	5	sixth	sixth	ADJ
ftr-362	3508	6	circuit	circuit	NOUN
ftr-362	3508	7	,	,	PUNCT
ftr-362	3508	8	in	in	ADP
ftr-362	3508	9	an	an	DET
ftr-362	3508	10	opinion	opinion	NOUN
ftr-362	3508	11	by	by	ADP
ftr-362	3508	12	judge	judge	PROPN
ftr-362	3508	13	moore	moore	PROPN
ftr-362	3508	14	,	,	PUNCT
ftr-362	3508	15	2011	2011	NUM
ftr-362	3508	16	]	]	PUNCT
ftr-362	3508	17	recent	recent	ADJ
ftr-362	3508	18	developments	development	NOUN
ftr-362	3508	19	in	in	ADP
ftr-362	3508	20	federal	federal	ADJ
ftr-362	3508	21	income	income	NOUN
ftr-362	3508	22	taxation	taxation	NOUN
ftr-362	3508	23	737	737	NUM
ftr-362	3508	24	adopted	adopt	VERB
ftr-362	3508	25	the	the	DET
ftr-362	3508	26	test	test	NOUN
ftr-362	3508	27	of	of	ADP
ftr-362	3508	28	price	price	NOUN
ftr-362	3508	29	v.	v.	ADP
ftr-362	3508	30	commissioner	commissioner	NOUN
ftr-362	3508	31	,	,	PUNCT
ftr-362	3508	32	887	887	NUM
ftr-362	3508	33	f2d	f2d	NOUN
ftr-362	3508	34	959	959	NUM
ftr-362	3508	35	(	(	PUNCT
ftr-362	3508	36	9th	9th	ADJ
ftr-362	3508	37	cir	cir	NOUN
ftr-362	3508	38	.	.	PROPN
ftr-362	3508	39	1989	1989	NUM
ftr-362	3508	40	)	)	PUNCT
ftr-362	3508	41	,	,	PUNCT
ftr-362	3508	42	under	under	ADP
ftr-362	3508	43	which	which	PRON
ftr-362	3508	44	“	"	PUNCT
ftr-362	3508	45	in	in	ADP
ftr-362	3508	46	erroneous	erroneous	ADJ
ftr-362	3508	47	-	-	PUNCT
ftr-362	3508	48	deduction	deduction	NOUN
ftr-362	3508	49	cases	case	NOUN
ftr-362	3508	50	,	,	PUNCT
ftr-362	3508	51	‘	'	PUNCT
ftr-362	3508	52	[	[	X
ftr-362	3508	53	a	a	X
ftr-362	3508	54	]	]	X
ftr-362	3508	55	spouse	spouse	NOUN
ftr-362	3508	56	has	have	VERB
ftr-362	3508	57	“	"	PUNCT
ftr-362	3508	58	reason	reason	NOUN
ftr-362	3508	59	to	to	PART
ftr-362	3508	60	know	know	VERB
ftr-362	3508	61	”	"	PUNCT
ftr-362	3508	62	of	of	ADP
ftr-362	3508	63	the	the	DET
ftr-362	3508	64	substantial	substantial	ADJ
ftr-362	3508	65	understatement	understatement	NOUN
ftr-362	3508	66	if	if	SCONJ
ftr-362	3508	67	a	a	DET
ftr-362	3508	68	reasonably	reasonably	ADV
ftr-362	3508	69	prudent	prudent	ADJ
ftr-362	3508	70	taxpayer	taxpayer	NOUN
ftr-362	3508	71	in	in	ADP
ftr-362	3508	72	her	her	PRON
ftr-362	3508	73	position	position	NOUN
ftr-362	3508	74	at	at	ADP
ftr-362	3508	75	the	the	DET
ftr-362	3508	76	time	time	NOUN
ftr-362	3508	77	she	she	PRON
ftr-362	3508	78	signed	sign	VERB
ftr-362	3508	79	the	the	DET
ftr-362	3508	80	return	return	NOUN
ftr-362	3508	81	could	could	AUX
ftr-362	3508	82	be	be	AUX
ftr-362	3508	83	expected	expect	VERB
ftr-362	3508	84	to	to	PART
ftr-362	3508	85	know	know	VERB
ftr-362	3508	86	that	that	SCONJ
ftr-362	3508	87	the	the	DET
ftr-362	3508	88	return	return	NOUN
ftr-362	3508	89	contained	contain	VERB
ftr-362	3508	90	the	the	DET
ftr-362	3508	91	substantial	substantial	ADJ
ftr-362	3508	92	understatement	understatement	NOUN
ftr-362	3508	93	.	.	PUNCT
ftr-362	3508	94	’	'	PUNCT
ftr-362	3508	95	”	"	PUNCT
ftr-362	3509	1	the	the	DET
ftr-362	3509	2	court	court	NOUN
ftr-362	3509	3	rejected	reject	VERB
ftr-362	3509	4	application	application	NOUN
ftr-362	3509	5	of	of	ADP
ftr-362	3509	6	the	the	DET
ftr-362	3509	7	knowledge	knowledge	NOUN
ftr-362	3509	8	of	of	ADP
ftr-362	3509	9	the	the	DET
ftr-362	3509	10	transaction	transaction	NOUN
ftr-362	3509	11	test	test	NOUN
ftr-362	3509	12	,	,	PUNCT
ftr-362	3509	13	which	which	PRON
ftr-362	3509	14	applies	apply	VERB
ftr-362	3509	15	to	to	ADP
ftr-362	3509	16	income	income	NOUN
ftr-362	3509	17	omission	omission	NOUN
ftr-362	3509	18	cases	case	NOUN
ftr-362	3509	19	,	,	PUNCT
ftr-362	3509	20	on	on	ADP
ftr-362	3509	21	the	the	DET
ftr-362	3509	22	following	follow	VERB
ftr-362	3509	23	reasoning	reasoning	NOUN
ftr-362	3509	24	.	.	PUNCT
ftr-362	3510	1	the	the	DET
ftr-362	3510	2	knowledge	knowledge	NOUN
ftr-362	3510	3	-	-	PUNCT
ftr-362	3510	4	of	of	ADP
ftr-362	3510	5	-	-	PUNCT
ftr-362	3510	6	the	the	DET
ftr-362	3510	7	-	-	PUNCT
ftr-362	3510	8	transaction	transaction	NOUN
ftr-362	3510	9	test	test	NOUN
ftr-362	3510	10	leaves	leave	VERB
ftr-362	3510	11	room	room	NOUN
ftr-362	3510	12	for	for	SCONJ
ftr-362	3510	13	a	a	DET
ftr-362	3510	14	taxpayer	taxpayer	NOUN
ftr-362	3510	15	to	to	PART
ftr-362	3510	16	claim	claim	VERB
ftr-362	3510	17	innocent	innocent	ADJ
ftr-362	3510	18	-	-	PUNCT
ftr-362	3510	19	spouse	spouse	NOUN
ftr-362	3510	20	relief	relief	NOUN
ftr-362	3510	21	in	in	ADP
ftr-362	3510	22	omitted	omit	VERB
ftr-362	3510	23	-	-	PUNCT
ftr-362	3510	24	income	income	NOUN
ftr-362	3510	25	claims	claim	NOUN
ftr-362	3510	26	,	,	PUNCT
ftr-362	3510	27	because	because	SCONJ
ftr-362	3510	28	the	the	DET
ftr-362	3510	29	understatement	understatement	NOUN
ftr-362	3510	30	arises	arise	VERB
ftr-362	3510	31	in	in	ADP
ftr-362	3510	32	such	such	ADJ
ftr-362	3510	33	cases	case	NOUN
ftr-362	3510	34	from	from	ADP
ftr-362	3510	35	information	information	NOUN
ftr-362	3510	36	being	be	AUX
ftr-362	3510	37	left	leave	VERB
ftr-362	3510	38	off	off	ADP
ftr-362	3510	39	a	a	DET
ftr-362	3510	40	return	return	NOUN
ftr-362	3510	41	,	,	PUNCT
ftr-362	3510	42	and	and	CCONJ
ftr-362	3510	43	the	the	DET
ftr-362	3510	44	spouse	spouse	NOUN
ftr-362	3510	45	otherwise	otherwise	ADV
ftr-362	3510	46	may	may	AUX
ftr-362	3510	47	not	not	PART
ftr-362	3510	48	have	have	AUX
ftr-362	3510	49	known	know	VERB
ftr-362	3510	50	or	or	CCONJ
ftr-362	3510	51	had	have	VERB
ftr-362	3510	52	reason	reason	NOUN
ftr-362	3510	53	to	to	PART
ftr-362	3510	54	know	know	VERB
ftr-362	3510	55	that	that	DET
ftr-362	3510	56	information	information	NOUN
ftr-362	3510	57	.	.	PUNCT
ftr-362	3511	1	in	in	ADP
ftr-362	3511	2	erroneous	erroneous	ADJ
ftr-362	3511	3	-	-	PUNCT
ftr-362	3511	4	deduction	deduction	NOUN
ftr-362	3511	5	cases	case	NOUN
ftr-362	3511	6	,	,	PUNCT
ftr-362	3511	7	the	the	DET
ftr-362	3511	8	understatement	understatement	NOUN
ftr-362	3511	9	arises	arise	VERB
ftr-362	3511	10	from	from	ADP
ftr-362	3511	11	information	information	NOUN
ftr-362	3511	12	being	be	AUX
ftr-362	3511	13	included	include	VERB
ftr-362	3511	14	on	on	ADP
ftr-362	3511	15	the	the	DET
ftr-362	3511	16	return	return	NOUN
ftr-362	3511	17	,	,	PUNCT
ftr-362	3511	18	so	so	SCONJ
ftr-362	3511	19	a	a	DET
ftr-362	3511	20	spouse	spouse	NOUN
ftr-362	3511	21	who	who	PRON
ftr-362	3511	22	signs	sign	VERB
ftr-362	3511	23	a	a	DET
ftr-362	3511	24	tax	tax	NOUN
ftr-362	3511	25	return	return	NOUN
ftr-362	3511	26	necessarily	necessarily	ADV
ftr-362	3511	27	learns	learn	VERB
ftr-362	3511	28	of	of	ADP
ftr-362	3511	29	the	the	DET
ftr-362	3511	30	transaction	transaction	NOUN
ftr-362	3511	31	.	.	PUNCT
ftr-362	3512	1	the	the	DET
ftr-362	3512	2	knowledge	knowledge	NOUN
ftr-362	3512	3	-	-	PUNCT
ftr-362	3512	4	of	of	ADP
ftr-362	3512	5	-	-	PUNCT
ftr-362	3512	6	the	the	DET
ftr-362	3512	7	-	-	PUNCT
ftr-362	3512	8	transaction	transaction	NOUN
ftr-362	3512	9	test	test	NOUN
ftr-362	3512	10	writes	write	VERB
ftr-362	3512	11	the	the	DET
ftr-362	3512	12	innocent	innocent	ADJ
ftr-362	3512	13	-	-	PUNCT
ftr-362	3512	14	spouse	spouse	NOUN
ftr-362	3512	15	provision	provision	NOUN
ftr-362	3512	16	out	out	ADP
ftr-362	3512	17	of	of	ADP
ftr-362	3512	18	the	the	DET
ftr-362	3512	19	law	law	NOUN
ftr-362	3512	20	in	in	ADP
ftr-362	3512	21	such	such	ADJ
ftr-362	3512	22	cases	case	NOUN
ftr-362	3512	23	.	.	PUNCT
ftr-362	3513	1	a	a	DET
ftr-362	3513	2	more	more	ADV
ftr-362	3513	3	nuanced	nuanced	ADJ
ftr-362	3513	4	approach	approach	NOUN
ftr-362	3513	5	is	be	AUX
ftr-362	3513	6	thus	thus	ADV
ftr-362	3513	7	required	require	VERB
ftr-362	3513	8	,	,	PUNCT
ftr-362	3513	9	especially	especially	ADV
ftr-362	3513	10	given	give	VERB
ftr-362	3513	11	that	that	SCONJ
ftr-362	3513	12	an	an	DET
ftr-362	3513	13	understatement	understatement	NOUN
ftr-362	3513	14	arising	arise	VERB
ftr-362	3513	15	from	from	ADP
ftr-362	3513	16	a	a	DET
ftr-362	3513	17	deduction	deduction	NOUN
ftr-362	3513	18	usually	usually	ADV
ftr-362	3513	19	is	be	AUX
ftr-362	3513	20	not	not	PART
ftr-362	3513	21	obvious	obvious	ADJ
ftr-362	3513	22	from	from	ADP
ftr-362	3513	23	the	the	DET
ftr-362	3513	24	face	face	NOUN
ftr-362	3513	25	of	of	ADP
ftr-362	3513	26	a	a	DET
ftr-362	3513	27	tax	tax	NOUN
ftr-362	3513	28	return	return	NOUN
ftr-362	3513	29	.	.	PUNCT
ftr-362	3514	1	a	a	DET
ftr-362	3514	2	taxpayer	taxpayer	NOUN
ftr-362	3514	3	who	who	PRON
ftr-362	3514	4	knows	know	VERB
ftr-362	3514	5	how	how	SCONJ
ftr-362	3514	6	much	much	ADJ
ftr-362	3514	7	money	money	NOUN
ftr-362	3514	8	the	the	DET
ftr-362	3514	9	family	family	NOUN
ftr-362	3514	10	earned	earn	VERB
ftr-362	3514	11	will	will	AUX
ftr-362	3514	12	know	know	VERB
ftr-362	3514	13	that	that	DET
ftr-362	3514	14	tax	tax	NOUN
ftr-362	3514	15	has	have	AUX
ftr-362	3514	16	been	be	AUX
ftr-362	3514	17	understated	understate	VERB
ftr-362	3514	18	if	if	SCONJ
ftr-362	3514	19	income	income	NOUN
ftr-362	3514	20	is	be	AUX
ftr-362	3514	21	omitted	omit	VERB
ftr-362	3514	22	from	from	ADP
ftr-362	3514	23	the	the	DET
ftr-362	3514	24	return	return	NOUN
ftr-362	3514	25	,	,	PUNCT
ftr-362	3514	26	as	as	SCONJ
ftr-362	3514	27	it	it	PRON
ftr-362	3514	28	is	be	AUX
ftr-362	3514	29	common	common	ADJ
ftr-362	3514	30	knowledge	knowledge	NOUN
ftr-362	3514	31	that	that	SCONJ
ftr-362	3514	32	income	income	NOUN
ftr-362	3514	33	is	be	AUX
ftr-362	3514	34	taxable	taxable	ADJ
ftr-362	3514	35	.	.	PUNCT
ftr-362	3514	36	...	...	PUNCT
ftr-362	3515	1	by	by	ADP
ftr-362	3515	2	contrast	contrast	NOUN
ftr-362	3515	3	,	,	PUNCT
ftr-362	3515	4	a	a	DET
ftr-362	3515	5	taxpayer	taxpayer	NOUN
ftr-362	3515	6	who	who	PRON
ftr-362	3515	7	is	be	AUX
ftr-362	3515	8	aware	aware	ADJ
ftr-362	3515	9	of	of	ADP
ftr-362	3515	10	an	an	DET
ftr-362	3515	11	investment	investment	NOUN
ftr-362	3515	12	may	may	AUX
ftr-362	3515	13	or	or	CCONJ
ftr-362	3515	14	may	may	AUX
ftr-362	3515	15	not	not	PART
ftr-362	3515	16	know	know	VERB
ftr-362	3515	17	that	that	SCONJ
ftr-362	3515	18	tax	tax	NOUN
ftr-362	3515	19	benefits	benefit	NOUN
ftr-362	3515	20	claimed	claim	VERB
ftr-362	3515	21	on	on	ADP
ftr-362	3515	22	its	its	PRON
ftr-362	3515	23	basis	basis	NOUN
ftr-362	3515	24	are	be	AUX
ftr-362	3515	25	impermissible	impermissible	ADJ
ftr-362	3515	26	,	,	PUNCT
ftr-362	3515	27	depending	depend	VERB
ftr-362	3515	28	on	on	ADP
ftr-362	3515	29	that	that	DET
ftr-362	3515	30	taxpayer	taxpayer	NOUN
ftr-362	3515	31	’s	’s	PART
ftr-362	3515	32	level	level	NOUN
ftr-362	3515	33	of	of	ADP
ftr-362	3515	34	sophistication	sophistication	NOUN
ftr-362	3515	35	and	and	CCONJ
ftr-362	3515	36	how	how	SCONJ
ftr-362	3515	37	much	much	ADV
ftr-362	3515	38	he	he	PRON
ftr-362	3515	39	or	or	CCONJ
ftr-362	3515	40	she	she	PRON
ftr-362	3515	41	knows	know	VERB
ftr-362	3515	42	about	about	ADP
ftr-362	3515	43	the	the	DET
ftr-362	3515	44	investment	investment	NOUN
ftr-362	3515	45	.	.	PUNCT
ftr-362	3516	1	....	....	PUNCT
ftr-362	3517	1	the	the	DET
ftr-362	3517	2	price	price	NOUN
ftr-362	3517	3	test	test	NOUN
ftr-362	3517	4	takes	take	VERB
ftr-362	3517	5	account	account	NOUN
ftr-362	3517	6	of	of	ADP
ftr-362	3517	7	this	this	DET
ftr-362	3517	8	difference	difference	NOUN
ftr-362	3517	9	.	.	PUNCT
ftr-362	3518	1	•	•	NOUN
ftr-362	3518	2	nevertheless	nevertheless	ADV
ftr-362	3518	3	,	,	PUNCT
ftr-362	3518	4	relief	relief	NOUN
ftr-362	3518	5	was	be	AUX
ftr-362	3518	6	denied	deny	VERB
ftr-362	3518	7	because	because	SCONJ
ftr-362	3518	8	the	the	DET
ftr-362	3518	9	tax	tax	NOUN
ftr-362	3518	10	court	court	NOUN
ftr-362	3518	11	did	do	AUX
ftr-362	3518	12	not	not	PART
ftr-362	3518	13	clearly	clearly	ADV
ftr-362	3518	14	err	err	VERB
ftr-362	3518	15	.	.	PUNCT
ftr-362	3519	1	“	"	PUNCT
ftr-362	3519	2	[	[	X
ftr-362	3519	3	t]he	t]he	ADV
ftr-362	3519	4	low	low	ADJ
ftr-362	3519	5	level	level	NOUN
ftr-362	3519	6	of	of	ADP
ftr-362	3519	7	taxes	taxis	NOUN
ftr-362	3519	8	owed	owe	VERB
ftr-362	3519	9	relative	relative	ADV
ftr-362	3519	10	to	to	ADP
ftr-362	3519	11	the	the	DET
ftr-362	3519	12	income	income	NOUN
ftr-362	3519	13	reported	report	VERB
ftr-362	3519	14	...	...	PUNCT
ftr-362	3519	15	should	should	AUX
ftr-362	3519	16	have	have	AUX
ftr-362	3519	17	given	give	VERB
ftr-362	3519	18	mrs	mrs	PROPN
ftr-362	3519	19	.	.	PROPN
ftr-362	3519	20	greer	greer	PROPN
ftr-362	3519	21	pause	pause	NOUN
ftr-362	3519	22	.	.	PUNCT
ftr-362	3519	23	”	"	PUNCT
ftr-362	3520	1	section	section	NOUN
ftr-362	3520	2	6015(f	6015(f	NUM
ftr-362	3520	3	)	)	PUNCT
ftr-362	3520	4	equitable	equitable	ADJ
ftr-362	3520	5	relief	relief	NOUN
ftr-362	3520	6	also	also	ADV
ftr-362	3520	7	was	be	AUX
ftr-362	3520	8	denied	deny	VERB
ftr-362	3520	9	,	,	PUNCT
ftr-362	3520	10	on	on	ADP
ftr-362	3520	11	the	the	DET
ftr-362	3520	12	ground	ground	NOUN
ftr-362	3520	13	that	that	SCONJ
ftr-362	3520	14	the	the	DET
ftr-362	3520	15	taxpayer	taxpayer	NOUN
ftr-362	3520	16	failed	fail	VERB
ftr-362	3520	17	to	to	PART
ftr-362	3520	18	demonstrate	demonstrate	VERB
ftr-362	3520	19	economic	economic	ADJ
ftr-362	3520	20	hardship	hardship	NOUN
ftr-362	3520	21	.	.	PUNCT
ftr-362	3521	1	•	•	NUM
ftr-362	3521	2	note	note	VERB
ftr-362	3521	3	that	that	SCONJ
ftr-362	3521	4	current	current	ADJ
ftr-362	3521	5	reg	reg	NOUN
ftr-362	3521	6	.	.	PUNCT
ftr-362	3522	1	§	§	NOUN
ftr-362	3522	2	1	1	NUM
ftr-362	3522	3	.60153(c)(2)(i)(b)(1	.60153(c)(2)(i)(b)(1	NUM
ftr-362	3522	4	)	)	PUNCT
ftr-362	3522	5	,	,	PUNCT
ftr-362	3522	6	which	which	PRON
ftr-362	3522	7	was	be	AUX
ftr-362	3522	8	effective	effective	ADJ
ftr-362	3522	9	for	for	ADP
ftr-362	3522	10	the	the	DET
ftr-362	3522	11	year	year	NOUN
ftr-362	3522	12	in	in	ADP
ftr-362	3522	13	which	which	PRON
ftr-362	3522	14	the	the	DET
ftr-362	3522	15	taxpayer	taxpayer	NOUN
ftr-362	3522	16	sought	seek	VERB
ftr-362	3522	17	relief	relief	NOUN
ftr-362	3522	18	but	but	CCONJ
ftr-362	3522	19	which	which	PRON
ftr-362	3522	20	was	be	AUX
ftr-362	3522	21	not	not	PART
ftr-362	3522	22	cited	cite	VERB
ftr-362	3522	23	by	by	ADP
ftr-362	3522	24	the	the	DET
ftr-362	3522	25	court	court	NOUN
ftr-362	3522	26	,	,	PUNCT
ftr-362	3522	27	expressly	expressly	ADV
ftr-362	3522	28	provides	provide	VERB
ftr-362	3522	29	:	:	PUNCT
ftr-362	3522	30	“	"	PUNCT
ftr-362	3522	31	in	in	ADP
ftr-362	3522	32	the	the	DET
ftr-362	3522	33	case	case	NOUN
ftr-362	3522	34	of	of	ADP
ftr-362	3522	35	an	an	DET
ftr-362	3522	36	erroneous	erroneous	ADJ
ftr-362	3522	37	deduction	deduction	NOUN
ftr-362	3522	38	or	or	CCONJ
ftr-362	3522	39	credit	credit	NOUN
ftr-362	3522	40	,	,	PUNCT
ftr-362	3522	41	knowledge	knowledge	NOUN
ftr-362	3522	42	of	of	ADP
ftr-362	3522	43	the	the	DET
ftr-362	3522	44	item	item	NOUN
ftr-362	3522	45	means	mean	VERB
ftr-362	3522	46	knowledge	knowledge	NOUN
ftr-362	3522	47	of	of	ADP
ftr-362	3522	48	the	the	DET
ftr-362	3522	49	facts	fact	NOUN
ftr-362	3522	50	that	that	PRON
ftr-362	3522	51	made	make	VERB
ftr-362	3522	52	the	the	DET
ftr-362	3522	53	item	item	NOUN
ftr-362	3522	54	not	not	PART
ftr-362	3522	55	allowable	allowable	ADJ
ftr-362	3522	56	as	as	ADP
ftr-362	3522	57	a	a	DET
ftr-362	3522	58	deduction	deduction	NOUN
ftr-362	3522	59	or	or	CCONJ
ftr-362	3522	60	credit	credit	NOUN
ftr-362	3522	61	.	.	PUNCT
ftr-362	3522	62	”	"	PUNCT
ftr-362	3523	1	6	6	NUM
ftr-362	3523	2	.	.	PUNCT
ftr-362	3524	1	it	it	PRON
ftr-362	3524	2	’s	’	VERB
ftr-362	3524	3	tough	tough	ADJ
ftr-362	3524	4	to	to	PART
ftr-362	3524	5	get	get	VERB
ftr-362	3524	6	back	back	ADV
ftr-362	3524	7	money	money	NOUN
ftr-362	3524	8	you	you	PRON
ftr-362	3524	9	never	never	ADV
ftr-362	3524	10	paid	pay	VERB
ftr-362	3524	11	the	the	DET
ftr-362	3524	12	irs	irs	PROPN
ftr-362	3524	13	,	,	PUNCT
ftr-362	3524	14	even	even	ADV
ftr-362	3524	15	if	if	SCONJ
ftr-362	3524	16	you	you	PRON
ftr-362	3524	17	might	might	AUX
ftr-362	3524	18	be	be	AUX
ftr-362	3524	19	an	an	DET
ftr-362	3524	20	innocent	innocent	ADJ
ftr-362	3524	21	spouse	spouse	NOUN
ftr-362	3524	22	.	.	PUNCT
ftr-362	3525	1	kaufman	kaufman	PROPN
ftr-362	3525	2	v.	v.	PROPN
ftr-362	3525	3	commissioner	commissioner	PROPN
ftr-362	3525	4	,	,	PUNCT
ftr-362	3525	5	t.c	t.c	PROPN
ftr-362	3525	6	.	.	PROPN
ftr-362	3525	7	memo	memo	NOUN
ftr-362	3525	8	.	.	PUNCT
ftr-362	3526	1	2010	2010	NUM
ftr-362	3526	2	-	-	SYM
ftr-362	3526	3	89	89	NUM
ftr-362	3526	4	(	(	PUNCT
ftr-362	3526	5	4/27/10	4/27/10	NUM
ftr-362	3526	6	)	)	PUNCT
ftr-362	3526	7	.	.	PUNCT
ftr-362	3527	1	the	the	DET
ftr-362	3527	2	tax	tax	NOUN
ftr-362	3527	3	court	court	NOUN
ftr-362	3527	4	held	hold	VERB
ftr-362	3527	5	that	that	SCONJ
ftr-362	3527	6	–	–	PUNCT
ftr-362	3527	7	assuming	assume	VERB
ftr-362	3527	8	for	for	ADP
ftr-362	3527	9	the	the	DET
ftr-362	3527	10	sake	sake	NOUN
ftr-362	3527	11	of	of	ADP
ftr-362	3527	12	argument	argument	NOUN
ftr-362	3527	13	that	that	SCONJ
ftr-362	3527	14	the	the	DET
ftr-362	3527	15	surviving	surviving	NOUN
ftr-362	3527	16	spouse	spouse	NOUN
ftr-362	3527	17	would	would	AUX
ftr-362	3527	18	be	be	AUX
ftr-362	3527	19	entitled	entitle	VERB
ftr-362	3527	20	to	to	ADP
ftr-362	3527	21	§	§	PROPN
ftr-362	3527	22	6015(f	6015(f	NUM
ftr-362	3527	23	)	)	PUNCT
ftr-362	3527	24	738	738	NUM
ftr-362	3527	25	florida	florida	PROPN
ftr-362	3527	26	tax	tax	NOUN
ftr-362	3527	27	review	review	NOUN
ftr-362	3527	28	[	[	X
ftr-362	3527	29	vol	vol	NOUN
ftr-362	3527	30	.	.	PUNCT
ftr-362	3528	1	10:9	10:9	NUM
ftr-362	3528	2	relief	relief	NOUN
ftr-362	3528	3	–	–	PUNCT
ftr-362	3528	4	no	no	DET
ftr-362	3528	5	relief	relief	NOUN
ftr-362	3528	6	was	be	AUX
ftr-362	3528	7	available	available	ADJ
ftr-362	3528	8	because	because	SCONJ
ftr-362	3528	9	she	she	PRON
ftr-362	3528	10	was	be	AUX
ftr-362	3528	11	seeking	seek	VERB
ftr-362	3528	12	a	a	DET
ftr-362	3528	13	refund	refund	NOUN
ftr-362	3528	14	of	of	ADP
ftr-362	3528	15	amounts	amount	NOUN
ftr-362	3528	16	paid	pay	VERB
ftr-362	3528	17	by	by	ADP
ftr-362	3528	18	her	her	PRON
ftr-362	3528	19	husband	husband	NOUN
ftr-362	3528	20	’s	’s	PART
ftr-362	3528	21	estate	estate	NOUN
ftr-362	3528	22	,	,	PUNCT
ftr-362	3528	23	not	not	PART
ftr-362	3528	24	amounts	amount	NOUN
ftr-362	3528	25	paid	pay	VERB
ftr-362	3528	26	by	by	ADP
ftr-362	3528	27	her	she	PRON
ftr-362	3528	28	.	.	PUNCT
ftr-362	3529	1	h.	h.	PROPN
ftr-362	3529	2	miscellaneous	miscellaneous	ADJ
ftr-362	3529	3	1	1	NUM
ftr-362	3529	4	.	.	PUNCT
ftr-362	3529	5	claims	claim	NOUN
ftr-362	3529	6	for	for	ADP
ftr-362	3529	7	a	a	DET
ftr-362	3529	8	method	method	NOUN
ftr-362	3529	9	for	for	ADP
ftr-362	3529	10	hedging	hedge	VERB
ftr-362	3529	11	risk	risk	NOUN
ftr-362	3529	12	in	in	ADP
ftr-362	3529	13	commodities	commodity	NOUN
ftr-362	3529	14	trading	trading	NOUN
ftr-362	3529	15	are	be	AUX
ftr-362	3529	16	held	hold	VERB
ftr-362	3529	17	not	not	PART
ftr-362	3529	18	to	to	PART
ftr-362	3529	19	concern	concern	VERB
ftr-362	3529	20	patent	patent	NOUN
ftr-362	3529	21	-	-	PUNCT
ftr-362	3529	22	eligible	eligible	ADJ
ftr-362	3529	23	subject	subject	NOUN
ftr-362	3529	24	matter	matter	NOUN
ftr-362	3529	25	.	.	PUNCT
ftr-362	3530	1	this	this	PRON
ftr-362	3530	2	leads	lead	VERB
ftr-362	3530	3	to	to	ADP
ftr-362	3530	4	the	the	DET
ftr-362	3530	5	possible	possible	ADJ
ftr-362	3530	6	conclusion	conclusion	NOUN
ftr-362	3530	7	that	that	SCONJ
ftr-362	3530	8	tax	tax	NOUN
ftr-362	3530	9	strategies	strategy	NOUN
ftr-362	3530	10	are	be	AUX
ftr-362	3530	11	not	not	PART
ftr-362	3530	12	patentable	patentable	ADJ
ftr-362	3530	13	.	.	PUNCT
ftr-362	3531	1	however	however	ADV
ftr-362	3531	2	,	,	PUNCT
ftr-362	3531	3	the	the	DET
ftr-362	3531	4	federal	federal	ADJ
ftr-362	3531	5	circuit	circuit	NOUN
ftr-362	3531	6	did	do	AUX
ftr-362	3531	7	not	not	PART
ftr-362	3531	8	overrule	overrule	VERB
ftr-362	3531	9	the	the	DET
ftr-362	3531	10	state	state	NOUN
ftr-362	3531	11	street	street	NOUN
ftr-362	3531	12	case	case	NOUN
ftr-362	3531	13	and	and	CCONJ
ftr-362	3531	14	the	the	DET
ftr-362	3531	15	supreme	supreme	PROPN
ftr-362	3531	16	court	court	PROPN
ftr-362	3531	17	has	have	AUX
ftr-362	3531	18	granted	grant	VERB
ftr-362	3531	19	certiorari	certiorari	NOUN
ftr-362	3531	20	in	in	ADP
ftr-362	3531	21	this	this	DET
ftr-362	3531	22	case	case	NOUN
ftr-362	3531	23	.	.	PUNCT
ftr-362	3532	1	in	in	ADP
ftr-362	3532	2	re	re	VERB
ftr-362	3532	3	bilski	bilski	VERB
ftr-362	3532	4	,	,	PUNCT
ftr-362	3532	5	545	545	NUM
ftr-362	3532	6	f.3d	f.3d	NUM
ftr-362	3532	7	943	943	NUM
ftr-362	3532	8	(	(	PUNCT
ftr-362	3532	9	fed	fed	PROPN
ftr-362	3532	10	.	.	PUNCT
ftr-362	3532	11	cir	cir	PROPN
ftr-362	3532	12	.	.	PUNCT
ftr-362	3533	1	10/30/08	10/30/08	NUM
ftr-362	3533	2	)	)	PUNCT
ftr-362	3533	3	(	(	PUNCT
ftr-362	3533	4	9	9	NUM
ftr-362	3533	5	-	-	SYM
ftr-362	3533	6	3	3	NUM
ftr-362	3533	7	)	)	PUNCT
ftr-362	3533	8	,	,	PUNCT
ftr-362	3533	9	cert	cert	NOUN
ftr-362	3533	10	.	.	PUNCT
ftr-362	3534	1	granted	grant	VERB
ftr-362	3534	2	sub	sub	NOUN
ftr-362	3534	3	nom	nom	PROPN
ftr-362	3534	4	.	.	PROPN
ftr-362	3534	5	bilski	bilski	PROPN
ftr-362	3534	6	v.	v.	ADP
ftr-362	3534	7	doll	doll	PROPN
ftr-362	3534	8	,	,	PUNCT
ftr-362	3534	9	129	129	NUM
ftr-362	3534	10	s.	s.	PROPN
ftr-362	3534	11	ct	ct	PROPN
ftr-362	3534	12	.	.	PROPN
ftr-362	3534	13	2735	2735	NUM
ftr-362	3534	14	(	(	PUNCT
ftr-362	3534	15	6/1/09	6/1/09	NUM
ftr-362	3534	16	)	)	PUNCT
ftr-362	3534	17	.	.	PUNCT
ftr-362	3535	1	the	the	DET
ftr-362	3535	2	federal	federal	ADJ
ftr-362	3535	3	circuit	circuit	PROPN
ftr-362	3535	4	(	(	PUNCT
ftr-362	3535	5	judge	judge	PROPN
ftr-362	3535	6	michel	michel	PROPN
ftr-362	3535	7	)	)	PUNCT
ftr-362	3535	8	affirmed	affirm	VERB
ftr-362	3535	9	a	a	DET
ftr-362	3535	10	decision	decision	NOUN
ftr-362	3535	11	of	of	ADP
ftr-362	3535	12	the	the	DET
ftr-362	3535	13	board	board	NOUN
ftr-362	3535	14	of	of	ADP
ftr-362	3535	15	patent	patent	NOUN
ftr-362	3535	16	appeals	appeal	NOUN
ftr-362	3535	17	and	and	CCONJ
ftr-362	3535	18	interferences	interference	NOUN
ftr-362	3535	19	that	that	PRON
ftr-362	3535	20	claims	claim	VERB
ftr-362	3535	21	for	for	ADP
ftr-362	3535	22	a	a	DET
ftr-362	3535	23	method	method	NOUN
ftr-362	3535	24	for	for	ADP
ftr-362	3535	25	managing	manage	VERB
ftr-362	3535	26	(	(	PUNCT
ftr-362	3535	27	hedging	hedging	NOUN
ftr-362	3535	28	)	)	PUNCT
ftr-362	3535	29	the	the	DET
ftr-362	3535	30	risks	risk	NOUN
ftr-362	3535	31	in	in	ADP
ftr-362	3535	32	commodities	commodity	NOUN
ftr-362	3535	33	trading	trading	NOUN
ftr-362	3535	34	did	do	AUX
ftr-362	3535	35	not	not	PART
ftr-362	3535	36	constitute	constitute	VERB
ftr-362	3535	37	a	a	DET
ftr-362	3535	38	patent	patent	NOUN
ftr-362	3535	39	-	-	PUNCT
ftr-362	3535	40	eligible	eligible	ADJ
ftr-362	3535	41	subject	subject	NOUN
ftr-362	3535	42	matter	matter	NOUN
ftr-362	3535	43	.	.	PUNCT
ftr-362	3536	1	the	the	DET
ftr-362	3536	2	meaning	meaning	NOUN
ftr-362	3536	3	of	of	ADP
ftr-362	3536	4	a	a	DET
ftr-362	3536	5	patentable	patentable	ADJ
ftr-362	3536	6	“	"	PUNCT
ftr-362	3536	7	process	process	NOUN
ftr-362	3536	8	”	"	PUNCT
ftr-362	3536	9	under	under	ADP
ftr-362	3536	10	35	35	NUM
ftr-362	3536	11	u.s.c	u.s.c	ADJ
ftr-362	3536	12	.	.	PUNCT
ftr-362	3537	1	§	§	PROPN
ftr-362	3537	2	101	101	NUM
ftr-362	3538	1	[	[	X
ftr-362	3538	2	“	"	PUNCT
ftr-362	3538	3	whoever	whoever	PRON
ftr-362	3538	4	invents	invent	VERB
ftr-362	3538	5	or	or	CCONJ
ftr-362	3538	6	discovers	discover	VERB
ftr-362	3538	7	any	any	DET
ftr-362	3538	8	new	new	ADJ
ftr-362	3538	9	and	and	CCONJ
ftr-362	3538	10	useful	useful	ADJ
ftr-362	3538	11	process	process	NOUN
ftr-362	3538	12	,	,	PUNCT
ftr-362	3538	13	machine	machine	NOUN
ftr-362	3538	14	[	[	X
ftr-362	3538	15	etc	etc	X
ftr-362	3538	16	.	.	X
ftr-362	3538	17	]	]	PUNCT
ftr-362	3538	18	…	…	PUNCT
ftr-362	3538	19	may	may	AUX
ftr-362	3538	20	obtain	obtain	VERB
ftr-362	3538	21	a	a	DET
ftr-362	3538	22	patent	patent	NOUN
ftr-362	3538	23	therefore	therefore	ADV
ftr-362	3538	24	…	…	PUNCT
ftr-362	3538	25	.	.	PUNCT
ftr-362	3538	26	]	]	PUNCT
ftr-362	3538	27	includes	include	VERB
ftr-362	3538	28	only	only	ADV
ftr-362	3538	29	the	the	DET
ftr-362	3538	30	transformation	transformation	NOUN
ftr-362	3538	31	of	of	ADP
ftr-362	3538	32	a	a	DET
ftr-362	3538	33	physical	physical	ADJ
ftr-362	3538	34	object	object	NOUN
ftr-362	3538	35	or	or	CCONJ
ftr-362	3538	36	substance	substance	NOUN
ftr-362	3538	37	,	,	PUNCT
ftr-362	3538	38	or	or	CCONJ
ftr-362	3538	39	an	an	DET
ftr-362	3538	40	electronic	electronic	ADJ
ftr-362	3538	41	signal	signal	NOUN
ftr-362	3538	42	representative	representative	NOUN
ftr-362	3538	43	of	of	ADP
ftr-362	3538	44	a	a	DET
ftr-362	3538	45	physical	physical	ADJ
ftr-362	3538	46	object	object	NOUN
ftr-362	3538	47	or	or	CCONJ
ftr-362	3538	48	substance	substance	NOUN
ftr-362	3538	49	.	.	PUNCT
ftr-362	3538	50	”	"	PUNCT
ftr-362	3539	1	a.	a.	PROPN
ftr-362	3539	2	federal	federal	PROPN
ftr-362	3539	3	circuit	circuit	PROPN
ftr-362	3539	4	is	be	AUX
ftr-362	3539	5	affirmed	affirm	VERB
ftr-362	3539	6	,	,	PUNCT
ftr-362	3539	7	in	in	SCONJ
ftr-362	3539	8	that	that	SCONJ
ftr-362	3539	9	the	the	DET
ftr-362	3539	10	hedging	hedging	NOUN
ftr-362	3539	11	method	method	NOUN
ftr-362	3539	12	did	do	AUX
ftr-362	3539	13	not	not	PART
ftr-362	3539	14	constitute	constitute	VERB
ftr-362	3539	15	a	a	DET
ftr-362	3539	16	patent	patent	NOUN
ftr-362	3539	17	-	-	PUNCT
ftr-362	3539	18	eligible	eligible	ADJ
ftr-362	3539	19	subject	subject	NOUN
ftr-362	3539	20	matter	matter	NOUN
ftr-362	3539	21	,	,	PUNCT
ftr-362	3539	22	but	but	CCONJ
ftr-362	3539	23	the	the	DET
ftr-362	3539	24	supreme	supreme	PROPN
ftr-362	3539	25	court	court	PROPN
ftr-362	3539	26	’s	’s	PART
ftr-362	3539	27	long	long	ADV
ftr-362	3539	28	-	-	PUNCT
ftr-362	3539	29	awaited	await	VERB
ftr-362	3539	30	opinion	opinion	NOUN
ftr-362	3539	31	leaves	leave	VERB
ftr-362	3539	32	the	the	DET
ftr-362	3539	33	law	law	NOUN
ftr-362	3539	34	farkockteh	farkockteh	NOUN
ftr-362	3539	35	[	[	X
ftr-362	3539	36	utterly	utterly	ADV
ftr-362	3539	37	messed	mess	VERB
ftr-362	3539	38	up	up	ADP
ftr-362	3539	39	]	]	PUNCT
ftr-362	3539	40	and	and	CCONJ
ftr-362	3539	41	leaves	leave	VERB
ftr-362	3539	42	tax	tax	NOUN
ftr-362	3539	43	practitioners	practitioner	NOUN
ftr-362	3539	44	farblonjet	farblonjet	NOUN
ftr-362	3540	1	[	[	X
ftr-362	3540	2	completely	completely	ADV
ftr-362	3540	3	confused	confused	ADJ
ftr-362	3540	4	]	]	PUNCT
ftr-362	3540	5	.	.	PUNCT
ftr-362	3541	1	bilski	bilski	PROPN
ftr-362	3541	2	v.	v.	ADP
ftr-362	3541	3	kappos	kappos	PROPN
ftr-362	3541	4	,	,	PUNCT
ftr-362	3541	5	130	130	NUM
ftr-362	3541	6	s.	s.	PROPN
ftr-362	3541	7	ct	ct	PROPN
ftr-362	3541	8	.	.	PROPN
ftr-362	3542	1	3218	3218	NUM
ftr-362	3542	2	(	(	PUNCT
ftr-362	3542	3	6/28/10	6/28/10	NUM
ftr-362	3542	4	)	)	PUNCT
ftr-362	3542	5	.	.	PUNCT
ftr-362	3543	1	tax	tax	NOUN
ftr-362	3543	2	method	method	NOUN
ftr-362	3543	3	patents	patent	NOUN
ftr-362	3543	4	appear	appear	VERB
ftr-362	3543	5	to	to	PART
ftr-362	3543	6	be	be	AUX
ftr-362	3543	7	permissible	permissible	ADJ
ftr-362	3543	8	under	under	ADP
ftr-362	3543	9	the	the	DET
ftr-362	3543	10	court	court	NOUN
ftr-362	3543	11	’s	’s	PART
ftr-362	3543	12	opinion	opinion	NOUN
ftr-362	3543	13	if	if	SCONJ
ftr-362	3543	14	they	they	PRON
ftr-362	3543	15	constitute	constitute	VERB
ftr-362	3543	16	a	a	DET
ftr-362	3543	17	process	process	NOUN
ftr-362	3543	18	related	relate	VERB
ftr-362	3543	19	to	to	ADP
ftr-362	3543	20	a	a	DET
ftr-362	3543	21	machine	machine	NOUN
ftr-362	3543	22	(	(	PUNCT
ftr-362	3543	23	and	and	CCONJ
ftr-362	3543	24	that	that	DET
ftr-362	3543	25	test	test	NOUN
ftr-362	3543	26	is	be	AUX
ftr-362	3543	27	not	not	PART
ftr-362	3543	28	the	the	DET
ftr-362	3543	29	exclusive	exclusive	ADJ
ftr-362	3543	30	test	test	NOUN
ftr-362	3543	31	)	)	PUNCT
ftr-362	3543	32	.	.	PUNCT
ftr-362	3544	1	moreover	moreover	ADV
ftr-362	3544	2	,	,	PUNCT
ftr-362	3544	3	business	business	NOUN
ftr-362	3544	4	method	method	NOUN
ftr-362	3544	5	patents	patent	NOUN
ftr-362	3544	6	are	be	AUX
ftr-362	3544	7	not	not	PART
ftr-362	3544	8	categorically	categorically	ADV
ftr-362	3544	9	excluded	exclude	VERB
ftr-362	3544	10	from	from	ADP
ftr-362	3544	11	patentability	patentability	NOUN
ftr-362	3544	12	.	.	PUNCT
ftr-362	3545	1	there	there	PRON
ftr-362	3545	2	is	be	VERB
ftr-362	3545	3	much	much	ADV
ftr-362	3545	4	more	more	ADJ
ftr-362	3545	5	,	,	PUNCT
ftr-362	3545	6	but	but	CCONJ
ftr-362	3545	7	it	it	PRON
ftr-362	3545	8	is	be	AUX
ftr-362	3545	9	patent	patent	NOUN
ftr-362	3545	10	law	law	NOUN
ftr-362	3545	11	and	and	CCONJ
ftr-362	3545	12	not	not	PART
ftr-362	3545	13	of	of	ADP
ftr-362	3545	14	interest	interest	NOUN
ftr-362	3545	15	to	to	ADP
ftr-362	3545	16	non	non	ADJ
ftr-362	3545	17	-	-	ADJ
ftr-362	3545	18	masochistic	masochistic	ADJ
ftr-362	3545	19	tax	tax	NOUN
ftr-362	3545	20	practitioners	practitioner	NOUN
ftr-362	3545	21	.	.	PUNCT
ftr-362	3546	1	2	2	X
ftr-362	3546	2	.	.	X
ftr-362	3546	3	burton	burton	PROPN
ftr-362	3546	4	kanter	kanter	PROPN
ftr-362	3546	5	got	get	VERB
ftr-362	3546	6	in	in	ADP
ftr-362	3546	7	trouble	trouble	NOUN
ftr-362	3546	8	.	.	PUNCT
ftr-362	3547	1	investment	investment	NOUN
ftr-362	3547	2	research	research	NOUN
ftr-362	3547	3	associates	associates	PROPN
ftr-362	3547	4	,	,	PUNCT
ftr-362	3547	5	ltd	ltd	PROPN
ftr-362	3547	6	.	.	PROPN
ftr-362	3548	1	v.	v.	PROPN
ftr-362	3548	2	commissioner	commissioner	PROPN
ftr-362	3548	3	,	,	PUNCT
ftr-362	3548	4	t.c	t.c	PROPN
ftr-362	3548	5	.	.	PROPN
ftr-362	3548	6	memo	memo	NOUN
ftr-362	3548	7	.	.	PUNCT
ftr-362	3549	1	1999	1999	NUM
ftr-362	3549	2	-	-	SYM
ftr-362	3549	3	407	407	NUM
ftr-362	3549	4	(	(	PUNCT
ftr-362	3549	5	12/15/99	12/15/99	NUM
ftr-362	3549	6	)	)	PUNCT
ftr-362	3549	7	.	.	PUNCT
ftr-362	3550	1	in	in	ADP
ftr-362	3550	2	a	a	DET
ftr-362	3550	3	600	600	NUM
ftr-362	3550	4	-	-	PUNCT
ftr-362	3550	5	page	page	NOUN
ftr-362	3550	6	opinion	opinion	NOUN
ftr-362	3550	7	,	,	PUNCT
ftr-362	3550	8	burton	burton	PROPN
ftr-362	3550	9	kanter	kanter	PROPN
ftr-362	3550	10	was	be	AUX
ftr-362	3550	11	held	hold	VERB
ftr-362	3550	12	liable	liable	ADJ
ftr-362	3550	13	for	for	ADP
ftr-362	3550	14	the	the	DET
ftr-362	3550	15	§	§	PROPN
ftr-362	3550	16	6653	6653	NUM
ftr-362	3550	17	fraud	fraud	NOUN
ftr-362	3550	18	penalty	penalty	NOUN
ftr-362	3550	19	by	by	ADP
ftr-362	3550	20	reason	reason	NOUN
ftr-362	3550	21	of	of	ADP
ftr-362	3550	22	his	his	PRON
ftr-362	3550	23	being	be	AUX
ftr-362	3550	24	“	"	PUNCT
ftr-362	3550	25	the	the	DET
ftr-362	3550	26	architect	architect	NOUN
ftr-362	3550	27	who	who	PRON
ftr-362	3550	28	planned	plan	VERB
ftr-362	3550	29	and	and	CCONJ
ftr-362	3550	30	executed	execute	VERB
ftr-362	3550	31	the	the	DET
ftr-362	3550	32	elaborate	elaborate	ADJ
ftr-362	3550	33	scheme	scheme	NOUN
ftr-362	3550	34	with	with	ADP
ftr-362	3550	35	respect	respect	NOUN
ftr-362	3550	36	to	to	ADP
ftr-362	3550	37	…	…	PUNCT
ftr-362	3550	38	kickback	kickback	NOUN
ftr-362	3550	39	income	income	NOUN
ftr-362	3550	40	payments	payment	NOUN
ftr-362	3550	41	.	.	PUNCT
ftr-362	3550	42	.	.	PUNCT
ftr-362	3550	43	.	.	PUNCT
ftr-362	3551	1	.	.	PUNCT
ftr-362	3551	2	”	"	PUNCT
ftr-362	3552	1	a.	a.	NOUN
ftr-362	3552	2	for	for	ADP
ftr-362	3552	3	a	a	DET
ftr-362	3552	4	detailed	detailed	ADJ
ftr-362	3552	5	outline	outline	NOUN
ftr-362	3552	6	of	of	ADP
ftr-362	3552	7	developments	development	NOUN
ftr-362	3552	8	in	in	ADP
ftr-362	3552	9	this	this	DET
ftr-362	3552	10	matter	matter	NOUN
ftr-362	3552	11	between	between	ADP
ftr-362	3552	12	2000	2000	NUM
ftr-362	3552	13	and	and	CCONJ
ftr-362	3552	14	december	december	PROPN
ftr-362	3552	15	2009	2009	NUM
ftr-362	3552	16	,	,	PUNCT
ftr-362	3552	17	please	please	INTJ
ftr-362	3552	18	see	see	VERB
ftr-362	3552	19	mcmahon	mcmahon	PROPN
ftr-362	3552	20	,	,	PUNCT
ftr-362	3552	21	shepard	shepard	PROPN
ftr-362	3552	22	&	&	CCONJ
ftr-362	3552	23	simmons	simmon	NOUN
ftr-362	3552	24	,	,	PUNCT
ftr-362	3552	25	recent	recent	ADJ
ftr-362	3552	26	developments	development	NOUN
ftr-362	3552	27	in	in	ADP
ftr-362	3552	28	federal	federal	ADJ
ftr-362	3552	29	income	income	NOUN
ftr-362	3552	30	taxation	taxation	NOUN
ftr-362	3552	31	:	:	PUNCT
ftr-362	3552	32	the	the	DET
ftr-362	3552	33	year	year	NOUN
ftr-362	3552	34	2009	2009	NUM
ftr-362	3552	35	,	,	PUNCT
ftr-362	3552	36	10	10	NUM
ftr-362	3552	37	florida	florida	PROPN
ftr-362	3552	38	tax	tax	PROPN
ftr-362	3552	39	review	review	NOUN
ftr-362	3552	40	,	,	PUNCT
ftr-362	3552	41	79	79	NUM
ftr-362	3552	42	,	,	PUNCT
ftr-362	3552	43	249	249	NUM
ftr-362	3552	44	–	–	SYM
ftr-362	3552	45	254	254	NUM
ftr-362	3552	46	(	(	PUNCT
ftr-362	3552	47	2010	2010	NUM
ftr-362	3552	48	)	)	PUNCT
ftr-362	3552	49	.	.	PUNCT
ftr-362	3553	1	b.	b.	PROPN
ftr-362	3554	1	a	a	DET
ftr-362	3554	2	former	former	ADJ
ftr-362	3554	3	member	member	NOUN
ftr-362	3554	4	of	of	ADP
ftr-362	3554	5	the	the	DET
ftr-362	3554	6	university	university	PROPN
ftr-362	3554	7	of	of	ADP
ftr-362	3554	8	chicago	chicago	PROPN
ftr-362	3554	9	law	law	NOUN
ftr-362	3554	10	school	school	NOUN
ftr-362	3554	11	faculty	faculty	NOUN
ftr-362	3554	12	,	,	PUNCT
ftr-362	3554	13	members	member	NOUN
ftr-362	3554	14	of	of	ADP
ftr-362	3554	15	which	which	PRON
ftr-362	3554	16	took	take	VERB
ftr-362	3554	17	a	a	DET
ftr-362	3554	18	pro	pro	ADJ
ftr-362	3554	19	-	-	ADJ
ftr-362	3554	20	kanter	kanter	NOUN
ftr-362	3554	21	stand	stand	VERB
ftr-362	3554	22	2011	2011	NUM
ftr-362	3554	23	]	]	PUNCT
ftr-362	3554	24	recent	recent	ADJ
ftr-362	3554	25	developments	development	NOUN
ftr-362	3554	26	in	in	ADP
ftr-362	3554	27	federal	federal	ADJ
ftr-362	3554	28	income	income	NOUN
ftr-362	3554	29	taxation	taxation	NOUN
ftr-362	3554	30	739	739	NUM
ftr-362	3554	31	during	during	ADP
ftr-362	3554	32	the	the	DET
ftr-362	3554	33	entire	entire	ADJ
ftr-362	3554	34	litigation	litigation	NOUN
ftr-362	3554	35	because	because	SCONJ
ftr-362	3554	36	the	the	DET
ftr-362	3554	37	school	school	NOUN
ftr-362	3554	38	was	be	AUX
ftr-362	3554	39	getting	get	VERB
ftr-362	3554	40	big	big	ADJ
ftr-362	3554	41	bucks	buck	NOUN
ftr-362	3554	42	from	from	ADP
ftr-362	3554	43	kanter	kanter	PROPN
ftr-362	3554	44	and/or	and/or	CCONJ
ftr-362	3554	45	his	his	PRON
ftr-362	3554	46	estate	estate	NOUN
ftr-362	3554	47	,	,	PUNCT
ftr-362	3554	48	decided	decide	VERB
ftr-362	3554	49	the	the	DET
ftr-362	3554	50	last	last	ADJ
ftr-362	3554	51	appeal	appeal	NOUN
ftr-362	3554	52	in	in	ADP
ftr-362	3554	53	this	this	DET
ftr-362	3554	54	matter	matter	NOUN
ftr-362	3554	55	in	in	ADP
ftr-362	3554	56	favor	favor	NOUN
ftr-362	3554	57	of	of	ADP
ftr-362	3554	58	burton	burton	PROPN
ftr-362	3554	59	kanter	kanter	PROPN
ftr-362	3554	60	’s	’s	PART
ftr-362	3554	61	estate	estate	NOUN
ftr-362	3554	62	.	.	PUNCT
ftr-362	3555	1	result	result	VERB
ftr-362	3555	2	:	:	PUNCT
ftr-362	3555	3	the	the	DET
ftr-362	3555	4	late	late	ADJ
ftr-362	3555	5	burton	burton	PROPN
ftr-362	3555	6	kanter	kanter	PROPN
ftr-362	3555	7	=	=	PROPN
ftr-362	3555	8	1	1	NUM
ftr-362	3555	9	;	;	PUNCT
ftr-362	3555	10	the	the	DET
ftr-362	3555	11	irs	irs	PROPN
ftr-362	3555	12	=	=	SYM
ftr-362	3555	13	zero	zero	NUM
ftr-362	3555	14	;	;	PUNCT
ftr-362	3555	15	the	the	DET
ftr-362	3555	16	tax	tax	NOUN
ftr-362	3555	17	court	court	NOUN
ftr-362	3555	18	=	=	PUNCT
ftr-362	3555	19	minus	minus	CCONJ
ftr-362	3555	20	1	1	NUM
ftr-362	3555	21	.	.	PUNCT
ftr-362	3556	1	did	do	AUX
ftr-362	3556	2	we	we	PRON
ftr-362	3556	3	mention	mention	VERB
ftr-362	3556	4	that	that	SCONJ
ftr-362	3556	5	the	the	DET
ftr-362	3556	6	former	former	ADJ
ftr-362	3556	7	faculty	faculty	NOUN
ftr-362	3556	8	member	member	NOUN
ftr-362	3556	9	was	be	AUX
ftr-362	3556	10	married	married	ADJ
ftr-362	3556	11	to	to	ADP
ftr-362	3556	12	a	a	DET
ftr-362	3556	13	current	current	ADJ
ftr-362	3556	14	member	member	NOUN
ftr-362	3556	15	of	of	ADP
ftr-362	3556	16	the	the	DET
ftr-362	3556	17	faculty	faculty	NOUN
ftr-362	3556	18	?	?	PUNCT
ftr-362	3557	1	kanter	kanter	PROPN
ftr-362	3557	2	v.	v.	PROPN
ftr-362	3557	3	commissioner	commissioner	PROPN
ftr-362	3557	4	,	,	PUNCT
ftr-362	3557	5	590	590	NUM
ftr-362	3557	6	f.3d	f.3d	NUM
ftr-362	3557	7	410	410	NUM
ftr-362	3557	8	(	(	PUNCT
ftr-362	3557	9	7th	7th	ADJ
ftr-362	3557	10	cir	cir	NOUN
ftr-362	3557	11	.	.	PUNCT
ftr-362	3557	12	12/1/09	12/1/09	NUM
ftr-362	3557	13	)	)	PUNCT
ftr-362	3557	14	.	.	PUNCT
ftr-362	3558	1	the	the	DET
ftr-362	3558	2	seventh	seventh	ADJ
ftr-362	3558	3	circuit	circuit	NOUN
ftr-362	3558	4	reversed	reverse	VERB
ftr-362	3558	5	,	,	PUNCT
ftr-362	3558	6	vacated	vacated	ADJ
ftr-362	3558	7	and	and	CCONJ
ftr-362	3558	8	remanded	remand	VERB
ftr-362	3558	9	t.c	t.c	PROPN
ftr-362	3558	10	.	.	PROPN
ftr-362	3558	11	memo	memo	NOUN
ftr-362	3558	12	.	.	PUNCT
ftr-362	3559	1	2007	2007	NUM
ftr-362	3559	2	-	-	SYM
ftr-362	3559	3	21	21	NUM
ftr-362	3559	4	(	(	PUNCT
ftr-362	3559	5	2/1/07	2/1/07	NUM
ftr-362	3559	6	)	)	PUNCT
ftr-362	3559	7	,	,	PUNCT
ftr-362	3559	8	with	with	ADP
ftr-362	3559	9	instructions	instruction	NOUN
ftr-362	3559	10	to	to	PART
ftr-362	3559	11	“	"	PUNCT
ftr-362	3559	12	enter	enter	VERB
ftr-362	3559	13	an	an	DET
ftr-362	3559	14	order	order	NOUN
ftr-362	3559	15	approving	approve	VERB
ftr-362	3559	16	and	and	CCONJ
ftr-362	3559	17	adopting	adopt	VERB
ftr-362	3559	18	the	the	DET
ftr-362	3559	19	stj	stj	NOUN
ftr-362	3559	20	’s	’s	PART
ftr-362	3559	21	report	report	NOUN
ftr-362	3559	22	as	as	ADP
ftr-362	3559	23	the	the	DET
ftr-362	3559	24	decision	decision	NOUN
ftr-362	3559	25	of	of	ADP
ftr-362	3559	26	the	the	DET
ftr-362	3559	27	tax	tax	NOUN
ftr-362	3559	28	court	court	NOUN
ftr-362	3559	29	.	.	PUNCT
ftr-362	3559	30	”	"	PUNCT
ftr-362	3560	1	judge	judge	NOUN
ftr-362	3560	2	wood	wood	NOUN
ftr-362	3560	3	found	find	VERB
ftr-362	3560	4	that	that	SCONJ
ftr-362	3560	5	the	the	DET
ftr-362	3560	6	stj	stj	NOUN
ftr-362	3560	7	’s	’s	PART
ftr-362	3560	8	findings	finding	NOUN
ftr-362	3560	9	were	be	AUX
ftr-362	3560	10	not	not	PART
ftr-362	3560	11	“	"	PUNCT
ftr-362	3560	12	clearly	clearly	ADV
ftr-362	3560	13	erroneous	erroneous	ADJ
ftr-362	3560	14	”	"	PUNCT
ftr-362	3560	15	but	but	CCONJ
ftr-362	3560	16	“	"	PUNCT
ftr-362	3560	17	freely	freely	ADV
ftr-362	3560	18	acknowledge[d	acknowledge[d	NOUN
ftr-362	3560	19	]	]	PUNCT
ftr-362	3560	20	that	that	SCONJ
ftr-362	3560	21	a	a	DET
ftr-362	3560	22	rational	rational	ADJ
ftr-362	3560	23	person	person	NOUN
ftr-362	3560	24	could	could	AUX
ftr-362	3560	25	just	just	ADV
ftr-362	3560	26	as	as	ADV
ftr-362	3560	27	easily	easily	ADV
ftr-362	3560	28	have	have	AUX
ftr-362	3560	29	come	come	VERB
ftr-362	3560	30	to	to	ADP
ftr-362	3560	31	the	the	DET
ftr-362	3560	32	opposite	opposite	ADJ
ftr-362	3560	33	conclusion	conclusion	NOUN
ftr-362	3560	34	on	on	ADP
ftr-362	3560	35	this	this	DET
ftr-362	3560	36	record	record	NOUN
ftr-362	3560	37	.	.	PUNCT
ftr-362	3560	38	”	"	PUNCT
ftr-362	3561	1	•	•	NOUN
ftr-362	3561	2	on	on	ADP
ftr-362	3561	3	his	his	PRON
ftr-362	3561	4	federal	federal	ADJ
ftr-362	3561	5	income	income	NOUN
ftr-362	3561	6	tax	tax	NOUN
ftr-362	3561	7	returns	return	NOUN
ftr-362	3561	8	for	for	ADP
ftr-362	3561	9	the	the	DET
ftr-362	3561	10	years	year	NOUN
ftr-362	3561	11	1979	1979	NUM
ftr-362	3561	12	through	through	ADP
ftr-362	3561	13	1989	1989	NUM
ftr-362	3561	14	,	,	PUNCT
ftr-362	3561	15	burton	burton	PROPN
ftr-362	3561	16	kanter	kanter	PROPN
ftr-362	3561	17	reported	report	VERB
ftr-362	3561	18	that	that	SCONJ
ftr-362	3561	19	he	he	PRON
ftr-362	3561	20	had	have	VERB
ftr-362	3561	21	no	no	DET
ftr-362	3561	22	income	income	NOUN
ftr-362	3561	23	tax	tax	NOUN
ftr-362	3561	24	liability	liability	NOUN
ftr-362	3561	25	.	.	PUNCT
ftr-362	3562	1	that	that	DET
ftr-362	3562	2	return	return	NOUN
ftr-362	3562	3	position	position	NOUN
ftr-362	3562	4	has	have	AUX
ftr-362	3562	5	been	be	AUX
ftr-362	3562	6	vindicated	vindicate	VERB
ftr-362	3562	7	.	.	PUNCT
ftr-362	3563	1	so	so	ADV
ftr-362	3563	2	it	it	PRON
ftr-362	3563	3	goes	go	VERB
ftr-362	3563	4	.	.	PUNCT
ftr-362	3564	1	c.	c.	PROPN
ftr-362	3564	2	chutzpah	chutzpah	PROPN
ftr-362	3564	3	on	on	ADP
ftr-362	3564	4	steroids	steroid	NOUN
ftr-362	3564	5	by	by	ADP
ftr-362	3564	6	this	this	DET
ftr-362	3564	7	influential	influential	ADJ
ftr-362	3564	8	chicago	chicago	PROPN
ftr-362	3564	9	family	family	NOUN
ftr-362	3564	10	.	.	PUNCT
ftr-362	3565	1	according	accord	VERB
ftr-362	3565	2	to	to	ADP
ftr-362	3565	3	tax	tax	NOUN
ftr-362	3565	4	analysts	analyst	NOUN
ftr-362	3565	5	,	,	PUNCT
ftr-362	3565	6	the	the	DET
ftr-362	3565	7	kanter	kanter	PROPN
ftr-362	3565	8	family	family	PROPN
ftr-362	3565	9	has	have	AUX
ftr-362	3565	10	called	call	VERB
ftr-362	3565	11	for	for	ADP
ftr-362	3565	12	removal	removal	NOUN
ftr-362	3565	13	of	of	ADP
ftr-362	3565	14	several	several	ADJ
ftr-362	3565	15	tax	tax	NOUN
ftr-362	3565	16	court	court	NOUN
ftr-362	3565	17	judges	judge	NOUN
ftr-362	3565	18	.	.	PUNCT
ftr-362	3566	1	“	"	PUNCT
ftr-362	3566	2	taxes	taxis	NOUN
ftr-362	3566	3	,	,	PUNCT
ftr-362	3566	4	taxes	taxis	NOUN
ftr-362	3566	5	,	,	PUNCT
ftr-362	3566	6	we	we	PRON
ftr-362	3566	7	do	do	AUX
ftr-362	3566	8	n’t	not	PART
ftr-362	3566	9	have	have	VERB
ftr-362	3566	10	to	to	PART
ftr-362	3566	11	pay	pay	VERB
ftr-362	3566	12	no	no	DET
ftr-362	3566	13	steenking	steenke	VERB
ftr-362	3566	14	income	income	NOUN
ftr-362	3566	15	taxes	taxis	NOUN
ftr-362	3566	16	.	.	PUNCT
ftr-362	3566	17	”	"	PUNCT
ftr-362	3567	1	2010	2010	NUM
ftr-362	3567	2	tnt	tnt	NOUN
ftr-362	3567	3	44	44	NUM
ftr-362	3567	4	-	-	SYM
ftr-362	3567	5	1	1	NUM
ftr-362	3567	6	(	(	PUNCT
ftr-362	3567	7	3/8/10	3/8/10	NUM
ftr-362	3567	8	)	)	PUNCT
ftr-362	3567	9	.	.	PUNCT
ftr-362	3568	1	“	"	PUNCT
ftr-362	3568	2	as	as	ADP
ftr-362	3568	3	attorneys	attorney	NOUN
ftr-362	3568	4	for	for	ADP
ftr-362	3568	5	the	the	DET
ftr-362	3568	6	kanter	kanter	PROPN
ftr-362	3568	7	family	family	PROPN
ftr-362	3568	8	,	,	PUNCT
ftr-362	3568	9	we	we	PRON
ftr-362	3568	10	call	call	VERB
ftr-362	3568	11	on	on	ADP
ftr-362	3568	12	the	the	DET
ftr-362	3568	13	president	president	NOUN
ftr-362	3568	14	,	,	PUNCT
ftr-362	3568	15	who	who	PRON
ftr-362	3568	16	has	have	VERB
ftr-362	3568	17	the	the	DET
ftr-362	3568	18	power	power	NOUN
ftr-362	3568	19	to	to	PART
ftr-362	3568	20	remove	remove	VERB
ftr-362	3568	21	a	a	DET
ftr-362	3568	22	tax	tax	NOUN
ftr-362	3568	23	court	court	NOUN
ftr-362	3568	24	judge	judge	NOUN
ftr-362	3568	25	,	,	PUNCT
ftr-362	3568	26	to	to	PART
ftr-362	3568	27	immediately	immediately	ADV
ftr-362	3568	28	institute	institute	VERB
ftr-362	3568	29	an	an	DET
ftr-362	3568	30	investigation	investigation	NOUN
ftr-362	3568	31	on	on	ADP
ftr-362	3568	32	whether	whether	SCONJ
ftr-362	3568	33	such	such	ADJ
ftr-362	3568	34	removal	removal	NOUN
ftr-362	3568	35	is	be	AUX
ftr-362	3568	36	justified	justify	VERB
ftr-362	3568	37	,	,	PUNCT
ftr-362	3568	38	”	"	PUNCT
ftr-362	3568	39	lanny	lanny	PROPN
ftr-362	3568	40	j.	j.	PROPN
ftr-362	3568	41	davis	davis	PROPN
ftr-362	3568	42	of	of	ADP
ftr-362	3568	43	mcdermott	mcdermott	PROPN
ftr-362	3568	44	will	will	PROPN
ftr-362	3568	45	&	&	CCONJ
ftr-362	3568	46	emery	emery	PROPN
ftr-362	3568	47	told	tell	VERB
ftr-362	3568	48	tax	tax	NOUN
ftr-362	3568	49	analysts	analyst	NOUN
ftr-362	3568	50	.	.	PUNCT
ftr-362	3569	1	“	"	PUNCT
ftr-362	3569	2	we	we	PRON
ftr-362	3569	3	also	also	ADV
ftr-362	3569	4	call	call	VERB
ftr-362	3569	5	on	on	ADP
ftr-362	3569	6	the	the	DET
ftr-362	3569	7	committees	committee	NOUN
ftr-362	3569	8	of	of	ADP
ftr-362	3569	9	congress	congress	PROPN
ftr-362	3569	10	that	that	PRON
ftr-362	3569	11	have	have	VERB
ftr-362	3569	12	oversight	oversight	NOUN
ftr-362	3569	13	of	of	ADP
ftr-362	3569	14	the	the	DET
ftr-362	3569	15	tax	tax	NOUN
ftr-362	3569	16	court	court	NOUN
ftr-362	3569	17	to	to	PART
ftr-362	3569	18	institute	institute	VERB
ftr-362	3569	19	an	an	DET
ftr-362	3569	20	investigation	investigation	NOUN
ftr-362	3569	21	of	of	ADP
ftr-362	3569	22	judge	judge	PROPN
ftr-362	3569	23	dawson	dawson	PROPN
ftr-362	3569	24	and	and	CCONJ
ftr-362	3569	25	other	other	ADJ
ftr-362	3569	26	tax	tax	NOUN
ftr-362	3569	27	court	court	NOUN
ftr-362	3569	28	judges	judge	NOUN
ftr-362	3569	29	who	who	PRON
ftr-362	3569	30	appear	appear	VERB
ftr-362	3569	31	to	to	PART
ftr-362	3569	32	have	have	AUX
ftr-362	3569	33	been	be	AUX
ftr-362	3569	34	at	at	ADP
ftr-362	3569	35	least	least	ADJ
ftr-362	3569	36	complicit	complicit	ADJ
ftr-362	3569	37	in	in	ADP
ftr-362	3569	38	knowing	know	VERB
ftr-362	3569	39	about	about	ADP
ftr-362	3569	40	judge	judge	PROPN
ftr-362	3569	41	dawson	dawson	PROPN
ftr-362	3569	42	’s	’s	PART
ftr-362	3569	43	pattern	pattern	NOUN
ftr-362	3569	44	of	of	ADP
ftr-362	3569	45	deception	deception	NOUN
ftr-362	3569	46	and	and	CCONJ
ftr-362	3569	47	not	not	PART
ftr-362	3569	48	reporting	report	VERB
ftr-362	3569	49	him	he	PRON
ftr-362	3569	50	to	to	ADP
ftr-362	3569	51	senior	senior	ADJ
ftr-362	3569	52	authorities	authority	NOUN
ftr-362	3569	53	or	or	CCONJ
ftr-362	3569	54	,	,	PUNCT
ftr-362	3569	55	even	even	ADV
ftr-362	3569	56	worse	bad	ADJ
ftr-362	3569	57	,	,	PUNCT
ftr-362	3569	58	participated	participate	VERB
ftr-362	3569	59	in	in	ADP
ftr-362	3569	60	a	a	DET
ftr-362	3569	61	cover	cover	NOUN
ftr-362	3569	62	-	-	PUNCT
ftr-362	3569	63	up	up	NOUN
ftr-362	3569	64	of	of	ADP
ftr-362	3569	65	his	his	PRON
ftr-362	3569	66	deception	deception	NOUN
ftr-362	3569	67	in	in	ADP
ftr-362	3569	68	the	the	DET
ftr-362	3569	69	summer	summer	NOUN
ftr-362	3569	70	of	of	ADP
ftr-362	3569	71	2005	2005	NUM
ftr-362	3569	72	after	after	SCONJ
ftr-362	3569	73	the	the	DET
ftr-362	3569	74	supreme	supreme	PROPN
ftr-362	3569	75	court	court	PROPN
ftr-362	3569	76	forced	force	VERB
ftr-362	3569	77	the	the	DET
ftr-362	3569	78	disclosure	disclosure	NOUN
ftr-362	3569	79	of	of	ADP
ftr-362	3569	80	judge	judge	PROPN
ftr-362	3569	81	couvillion	couvillion	PROPN
ftr-362	3569	82	’s	’s	PART
ftr-362	3569	83	original	original	ADJ
ftr-362	3569	84	opinion	opinion	NOUN
ftr-362	3569	85	.	.	PUNCT
ftr-362	3569	86	”	"	PUNCT
ftr-362	3570	1	•	•	ADP
ftr-362	3570	2	the	the	DET
ftr-362	3570	3	kanter	kanter	PROPN
ftr-362	3570	4	family	family	PROPN
ftr-362	3570	5	is	be	AUX
ftr-362	3570	6	also	also	ADV
ftr-362	3570	7	upset	upset	ADJ
ftr-362	3570	8	because	because	SCONJ
ftr-362	3570	9	the	the	DET
ftr-362	3570	10	irs	irs	PROPN
ftr-362	3570	11	is	be	AUX
ftr-362	3570	12	auditing	audit	VERB
ftr-362	3570	13	burton	burton	PROPN
ftr-362	3570	14	kanter	kanter	PROPN
ftr-362	3570	15	’s	’s	PART
ftr-362	3570	16	estate	estate	PROPN
ftr-362	3570	17	tax	tax	NOUN
ftr-362	3570	18	return	return	NOUN
ftr-362	3570	19	.	.	PUNCT
ftr-362	3571	1	why	why	SCONJ
ftr-362	3571	2	on	on	ADP
ftr-362	3571	3	earth	earth	NOUN
ftr-362	3571	4	would	would	AUX
ftr-362	3571	5	the	the	DET
ftr-362	3571	6	irs	irs	PROPN
ftr-362	3571	7	do	do	VERB
ftr-362	3571	8	something	something	PRON
ftr-362	3571	9	like	like	ADP
ftr-362	3571	10	that	that	PRON
ftr-362	3571	11	?	?	PUNCT
ftr-362	3572	1	3	3	X
ftr-362	3572	2	.	.	X
ftr-362	3572	3	when	when	SCONJ
ftr-362	3572	4	the	the	DET
ftr-362	3572	5	irs	irs	PROPN
ftr-362	3572	6	says	say	VERB
ftr-362	3572	7	it	it	PRON
ftr-362	3572	8	’s	’s	AUX
ftr-362	3572	9	going	go	VERB
ftr-362	3572	10	negative	negative	ADJ
ftr-362	3572	11	on	on	ADP
ftr-362	3572	12	a	a	DET
ftr-362	3572	13	private	private	ADJ
ftr-362	3572	14	letter	letter	NOUN
ftr-362	3572	15	ruling	rule	VERB
ftr-362	3572	16	you	you	PRON
ftr-362	3572	17	better	well	ADV
ftr-362	3572	18	withdraw	withdraw	VERB
ftr-362	3572	19	it	it	PRON
ftr-362	3572	20	the	the	DET
ftr-362	3572	21	way	way	NOUN
ftr-362	3572	22	the	the	DET
ftr-362	3572	23	rev	rev	PROPN
ftr-362	3572	24	.	.	PROPN
ftr-362	3572	25	proc	proc	PROPN
ftr-362	3572	26	says	say	VERB
ftr-362	3572	27	to	to	ADP
ftr-362	3572	28	.	.	PUNCT
ftr-362	3573	1	does	do	AUX
ftr-362	3573	2	this	this	DET
ftr-362	3573	3	taxpayer	taxpayer	NOUN
ftr-362	3573	4	really	really	ADV
ftr-362	3573	5	think	think	VERB
ftr-362	3573	6	that	that	SCONJ
ftr-362	3573	7	captioning	caption	VERB
ftr-362	3573	8	the	the	DET
ftr-362	3573	9	case	case	NOUN
ftr-362	3573	10	as	as	ADP
ftr-362	3573	11	“	"	PUNCT
ftr-362	3573	12	anonymous	anonymous	PROPN
ftr-362	3573	13	v.	v.	PROPN
ftr-362	3573	14	commissioner	commissioner	NOUN
ftr-362	3573	15	”	"	PUNCT
ftr-362	3573	16	will	will	AUX
ftr-362	3573	17	help	help	VERB
ftr-362	3573	18	hide	hide	VERB
ftr-362	3573	19	from	from	ADP
ftr-362	3573	20	the	the	DET
ftr-362	3573	21	irs	irs	PROPN
ftr-362	3573	22	?	?	PUNCT
ftr-362	3574	1	anonymous	anonymous	PROPN
ftr-362	3574	2	v.	v.	PROPN
ftr-362	3574	3	commissioner	commissioner	PROPN
ftr-362	3574	4	,	,	PUNCT
ftr-362	3574	5	134	134	NUM
ftr-362	3574	6	t.c	t.c	NOUN
ftr-362	3574	7	.	.	PUNCT
ftr-362	3575	1	no	no	INTJ
ftr-362	3575	2	.	.	NOUN
ftr-362	3575	3	2	2	NUM
ftr-362	3575	4	(	(	PUNCT
ftr-362	3575	5	1/19/10	1/19/10	NUM
ftr-362	3575	6	)	)	PUNCT
ftr-362	3575	7	.	.	PUNCT
ftr-362	3576	1	the	the	DET
ftr-362	3576	2	tax	tax	NOUN
ftr-362	3576	3	court	court	NOUN
ftr-362	3576	4	(	(	PUNCT
ftr-362	3576	5	judge	judge	NOUN
ftr-362	3576	6	goeke	goeke	ADJ
ftr-362	3576	7	)	)	PUNCT
ftr-362	3576	8	held	hold	VERB
ftr-362	3576	9	that	that	SCONJ
ftr-362	3576	10	it	it	PRON
ftr-362	3576	11	lacked	lack	VERB
ftr-362	3576	12	jurisdiction	jurisdiction	NOUN
ftr-362	3576	13	to	to	PART
ftr-362	3576	14	enjoin	enjoin	VERB
ftr-362	3576	15	the	the	DET
ftr-362	3576	16	issuance	issuance	NOUN
ftr-362	3576	17	of	of	ADP
ftr-362	3576	18	a	a	DET
ftr-362	3576	19	private	private	ADJ
ftr-362	3576	20	letter	letter	NOUN
ftr-362	3576	21	ruling	rule	VERB
ftr-362	3576	22	after	after	SCONJ
ftr-362	3576	23	the	the	DET
ftr-362	3576	24	taxpayer	taxpayer	NOUN
ftr-362	3576	25	failed	fail	VERB
ftr-362	3576	26	to	to	PART
ftr-362	3576	27	withdraw	withdraw	VERB
ftr-362	3576	28	the	the	DET
ftr-362	3576	29	request	request	NOUN
ftr-362	3576	30	following	follow	VERB
ftr-362	3576	31	notification	notification	NOUN
ftr-362	3576	32	that	that	PRON
ftr-362	3576	33	the	the	DET
ftr-362	3576	34	ruling	ruling	NOUN
ftr-362	3576	35	would	would	AUX
ftr-362	3576	36	be	be	AUX
ftr-362	3576	37	adverse	adverse	ADJ
ftr-362	3576	38	.	.	PUNCT
ftr-362	3577	1	(	(	PUNCT
ftr-362	3577	2	the	the	DET
ftr-362	3577	3	tax	tax	NOUN
ftr-362	3577	4	court	court	NOUN
ftr-362	3577	5	does	do	AUX
ftr-362	3577	6	have	have	VERB
ftr-362	3577	7	jurisdiction	jurisdiction	NOUN
ftr-362	3577	8	to	to	PART
ftr-362	3577	9	determine	determine	VERB
ftr-362	3577	10	whether	whether	SCONJ
ftr-362	3577	11	certain	certain	ADJ
ftr-362	3577	12	items	item	NOUN
ftr-362	3577	13	in	in	ADP
ftr-362	3577	14	a	a	DET
ftr-362	3577	15	private	private	ADJ
ftr-362	3577	16	letter	letter	NOUN
ftr-362	3577	17	ruling	ruling	NOUN
ftr-362	3577	18	must	must	AUX
ftr-362	3577	19	be	be	AUX
ftr-362	3577	20	redacted	redact	VERB
ftr-362	3577	21	prior	prior	ADV
ftr-362	3577	22	to	to	ADP
ftr-362	3577	23	publication	publication	NOUN
ftr-362	3577	24	.	.	PUNCT
ftr-362	3577	25	)	)	PUNCT
ftr-362	3578	1	judge	judge	PROPN
ftr-362	3578	2	goeke	goeke	ADJ
ftr-362	3578	3	summarized	summarize	VERB
ftr-362	3578	4	taxpayer	taxpayer	NOUN
ftr-362	3578	5	’s	’s	PART
ftr-362	3578	6	argument	argument	NOUN
ftr-362	3578	7	(	(	PUNCT
ftr-362	3578	8	before	before	ADP
ftr-362	3578	9	rejecting	reject	VERB
ftr-362	3578	10	it	it	PRON
ftr-362	3578	11	)	)	PUNCT
ftr-362	3578	12	as	as	SCONJ
ftr-362	3578	13	follows	follow	VERB
ftr-362	3578	14	:	:	PUNCT
ftr-362	3578	15	740	740	NUM
ftr-362	3578	16	florida	florida	PROPN
ftr-362	3578	17	tax	tax	NOUN
ftr-362	3578	18	review	review	NOUN
ftr-362	3578	19	[	[	X
ftr-362	3578	20	vol	vol	NOUN
ftr-362	3578	21	.	.	PUNCT
ftr-362	3578	22	10:9	10:9	NUM
ftr-362	3578	23	petitioner	petitioner	NOUN
ftr-362	3578	24	.	.	PUNCT
ftr-362	3578	25	.	.	PUNCT
ftr-362	3578	26	.	.	PUNCT
ftr-362	3579	1	argues	argue	VERB
ftr-362	3579	2	that	that	SCONJ
ftr-362	3579	3	the	the	DET
ftr-362	3579	4	[	[	X
ftr-362	3579	5	administrative	administrative	ADJ
ftr-362	3579	6	procedure	procedure	NOUN
ftr-362	3579	7	act	act	NOUN
ftr-362	3579	8	]	]	PUNCT
ftr-362	3579	9	provides	provide	VERB
ftr-362	3579	10	this	this	DET
ftr-362	3579	11	court	court	NOUN
ftr-362	3579	12	with	with	ADP
ftr-362	3579	13	the	the	DET
ftr-362	3579	14	authority	authority	NOUN
ftr-362	3579	15	to	to	PART
ftr-362	3579	16	order	order	VERB
ftr-362	3579	17	respondent	respondent	NOUN
ftr-362	3579	18	not	not	PART
ftr-362	3579	19	to	to	PART
ftr-362	3579	20	disclose	disclose	VERB
ftr-362	3579	21	the	the	DET
ftr-362	3579	22	plr	plr	NOUN
ftr-362	3579	23	at	at	ADP
ftr-362	3579	24	issue	issue	NOUN
ftr-362	3579	25	because	because	SCONJ
ftr-362	3579	26	the	the	DET
ftr-362	3579	27	plr	plr	NOUN
ftr-362	3579	28	was	be	AUX
ftr-362	3579	29	arbitrary	arbitrary	ADJ
ftr-362	3579	30	,	,	PUNCT
ftr-362	3579	31	capricious	capricious	ADJ
ftr-362	3579	32	,	,	PUNCT
ftr-362	3579	33	and	and	CCONJ
ftr-362	3579	34	an	an	DET
ftr-362	3579	35	abuse	abuse	NOUN
ftr-362	3579	36	of	of	ADP
ftr-362	3579	37	discretion	discretion	NOUN
ftr-362	3579	38	.	.	PUNCT
ftr-362	3580	1	petitioner	petitioner	NOUN
ftr-362	3580	2	alleges	allege	VERB
ftr-362	3580	3	section	section	NOUN
ftr-362	3580	4	6110(f)(3	6110(f)(3	NOUN
ftr-362	3580	5	)	)	PUNCT
ftr-362	3580	6	grants	grant	VERB
ftr-362	3580	7	the	the	DET
ftr-362	3580	8	court	court	NOUN
ftr-362	3580	9	the	the	DET
ftr-362	3580	10	express	express	ADJ
ftr-362	3580	11	authority	authority	NOUN
ftr-362	3580	12	to	to	PART
ftr-362	3580	13	review	review	VERB
ftr-362	3580	14	written	write	VERB
ftr-362	3580	15	determinations	determination	NOUN
ftr-362	3580	16	open	open	ADJ
ftr-362	3580	17	to	to	ADP
ftr-362	3580	18	public	public	ADJ
ftr-362	3580	19	inspection	inspection	NOUN
ftr-362	3580	20	like	like	ADP
ftr-362	3580	21	plrs	plrs	PROPN
ftr-362	3580	22	.	.	PUNCT
ftr-362	3581	1	petitioner	petitioner	NOUN
ftr-362	3581	2	contends	contend	VERB
ftr-362	3581	3	that	that	SCONJ
ftr-362	3581	4	the	the	DET
ftr-362	3581	5	contents	content	NOUN
ftr-362	3581	6	of	of	ADP
ftr-362	3581	7	the	the	DET
ftr-362	3581	8	plr	plr	NOUN
ftr-362	3581	9	are	be	AUX
ftr-362	3581	10	contrary	contrary	ADJ
ftr-362	3581	11	to	to	ADP
ftr-362	3581	12	law	law	NOUN
ftr-362	3581	13	and	and	CCONJ
ftr-362	3581	14	thus	thus	ADV
ftr-362	3581	15	respondent	respondent	NOUN
ftr-362	3581	16	acted	act	VERB
ftr-362	3581	17	arbitrarily	arbitrarily	ADV
ftr-362	3581	18	,	,	PUNCT
ftr-362	3581	19	capriciously	capriciously	ADV
ftr-362	3581	20	,	,	PUNCT
ftr-362	3581	21	and	and	CCONJ
ftr-362	3581	22	in	in	ADP
ftr-362	3581	23	bad	bad	ADJ
ftr-362	3581	24	faith	faith	NOUN
ftr-362	3581	25	in	in	ADP
ftr-362	3581	26	issuing	issue	VERB
ftr-362	3581	27	it	it	PRON
ftr-362	3581	28	.	.	PUNCT
ftr-362	3582	1	petitioner	petitioner	NOUN
ftr-362	3582	2	further	far	ADV
ftr-362	3582	3	argues	argue	VERB
ftr-362	3582	4	that	that	SCONJ
ftr-362	3582	5	for	for	ADP
ftr-362	3582	6	the	the	DET
ftr-362	3582	7	same	same	ADJ
ftr-362	3582	8	reason	reason	NOUN
ftr-362	3582	9	the	the	DET
ftr-362	3582	10	plr	plr	NOUN
ftr-362	3582	11	should	should	AUX
ftr-362	3582	12	not	not	PART
ftr-362	3582	13	be	be	AUX
ftr-362	3582	14	disclosed	disclose	VERB
ftr-362	3582	15	to	to	ADP
ftr-362	3582	16	department	department	NOUN
ftr-362	3582	17	of	of	ADP
ftr-362	3582	18	the	the	DET
ftr-362	3582	19	treasury	treasury	PROPN
ftr-362	3582	20	officials	official	NOUN
ftr-362	3582	21	.	.	PUNCT
ftr-362	3583	1	4	4	X
ftr-362	3583	2	.	.	PUNCT
ftr-362	3583	3	“	"	PUNCT
ftr-362	3583	4	the	the	DET
ftr-362	3583	5	whistleblower	whistleblower	NOUN
ftr-362	3583	6	talks	talk	VERB
ftr-362	3583	7	twice	twice	ADV
ftr-362	3583	8	.	.	PUNCT
ftr-362	3583	9	”	"	PUNCT
ftr-362	3584	1	chief	chief	ADJ
ftr-362	3584	2	council	council	NOUN
ftr-362	3584	3	notice	notice	VERB
ftr-362	3584	4	cc-2010	cc-2010	NOUN
ftr-362	3584	5	-	-	PUNCT
ftr-362	3584	6	004	004	NUM
ftr-362	3584	7	(	(	PUNCT
ftr-362	3584	8	2/17/10	2/17/10	NUM
ftr-362	3584	9	)	)	PUNCT
ftr-362	3584	10	.	.	PUNCT
ftr-362	3585	1	this	this	DET
ftr-362	3585	2	chief	chief	ADJ
ftr-362	3585	3	counsel	counsel	NOUN
ftr-362	3585	4	notice	notice	NOUN
ftr-362	3585	5	clarifies	clarify	VERB
ftr-362	3585	6	the	the	DET
ftr-362	3585	7	limitations	limitation	NOUN
ftr-362	3585	8	on	on	ADP
ftr-362	3585	9	contacts	contact	NOUN
ftr-362	3585	10	between	between	ADP
ftr-362	3585	11	irs	irs	PROPN
ftr-362	3585	12	employees	employee	NOUN
ftr-362	3585	13	and	and	CCONJ
ftr-362	3585	14	informants	informant	NOUN
ftr-362	3585	15	,	,	PUNCT
ftr-362	3585	16	including	include	VERB
ftr-362	3585	17	informants	informant	NOUN
ftr-362	3585	18	who	who	PRON
ftr-362	3585	19	have	have	AUX
ftr-362	3585	20	filed	file	VERB
ftr-362	3585	21	claims	claim	NOUN
ftr-362	3585	22	under	under	ADP
ftr-362	3585	23	§	§	PROPN
ftr-362	3585	24	7623	7623	NUM
ftr-362	3585	25	,	,	PUNCT
ftr-362	3585	26	by	by	ADP
ftr-362	3585	27	permitting	permit	VERB
ftr-362	3585	28	more	more	ADJ
ftr-362	3585	29	than	than	ADP
ftr-362	3585	30	one	one	NUM
ftr-362	3585	31	contact	contact	NOUN
ftr-362	3585	32	with	with	ADP
ftr-362	3585	33	informants	informant	NOUN
ftr-362	3585	34	[	[	PUNCT
ftr-362	3585	35	including	include	VERB
ftr-362	3585	36	those	those	DET
ftr-362	3585	37	informants	informant	NOUN
ftr-362	3585	38	who	who	PRON
ftr-362	3585	39	are	be	AUX
ftr-362	3585	40	current	current	ADJ
ftr-362	3585	41	employees	employee	NOUN
ftr-362	3585	42	of	of	ADP
ftr-362	3585	43	the	the	DET
ftr-362	3585	44	taxpayer	taxpayer	NOUN
ftr-362	3585	45	]	]	PUNCT
ftr-362	3585	46	.	.	PUNCT
ftr-362	3586	1	there	there	PRON
ftr-362	3586	2	are	be	VERB
ftr-362	3586	3	safeguards	safeguard	NOUN
ftr-362	3586	4	to	to	PART
ftr-362	3586	5	prevent	prevent	VERB
ftr-362	3586	6	the	the	DET
ftr-362	3586	7	informant	informant	NOUN
ftr-362	3586	8	from	from	ADP
ftr-362	3586	9	becoming	become	VERB
ftr-362	3586	10	an	an	DET
ftr-362	3586	11	instrument	instrument	NOUN
ftr-362	3586	12	or	or	CCONJ
ftr-362	3586	13	agent	agent	NOUN
ftr-362	3586	14	of	of	ADP
ftr-362	3586	15	the	the	DET
ftr-362	3586	16	government	government	NOUN
ftr-362	3586	17	,	,	PUNCT
ftr-362	3586	18	as	as	ADV
ftr-362	3586	19	well	well	ADV
ftr-362	3586	20	as	as	ADP
ftr-362	3586	21	a	a	DET
ftr-362	3586	22	prohibition	prohibition	NOUN
ftr-362	3586	23	on	on	ADP
ftr-362	3586	24	accepting	accept	VERB
ftr-362	3586	25	any	any	DET
ftr-362	3586	26	information	information	NOUN
ftr-362	3586	27	from	from	ADP
ftr-362	3586	28	an	an	DET
ftr-362	3586	29	informant	informant	NOUN
ftr-362	3586	30	who	who	PRON
ftr-362	3586	31	is	be	AUX
ftr-362	3586	32	the	the	DET
ftr-362	3586	33	taxpayer	taxpayer	NOUN
ftr-362	3586	34	’s	’s	PART
ftr-362	3586	35	representative	representative	NOUN
ftr-362	3586	36	in	in	ADP
ftr-362	3586	37	any	any	DET
ftr-362	3586	38	administrative	administrative	ADJ
ftr-362	3586	39	matter	matter	NOUN
ftr-362	3586	40	pending	pende	VERB
ftr-362	3586	41	before	before	ADP
ftr-362	3586	42	the	the	DET
ftr-362	3586	43	irs	irs	PROPN
ftr-362	3586	44	.	.	PUNCT
ftr-362	3587	1	5	5	X
ftr-362	3587	2	.	.	X
ftr-362	3587	3	congress	congress	PROPN
ftr-362	3587	4	discovers	discover	VERB
ftr-362	3587	5	that	that	SCONJ
ftr-362	3587	6	corporations	corporation	NOUN
ftr-362	3587	7	as	as	ADV
ftr-362	3587	8	well	well	ADV
ftr-362	3587	9	as	as	ADP
ftr-362	3587	10	unincorporated	unincorporated	ADJ
ftr-362	3587	11	businesses	business	NOUN
ftr-362	3587	12	might	might	AUX
ftr-362	3587	13	cheat	cheat	VERB
ftr-362	3587	14	less	less	ADV
ftr-362	3587	15	if	if	SCONJ
ftr-362	3587	16	payors	payor	NOUN
ftr-362	3587	17	rat	rat	VERB
ftr-362	3587	18	them	they	PRON
ftr-362	3587	19	out	out	ADP
ftr-362	3587	20	to	to	ADP
ftr-362	3587	21	the	the	DET
ftr-362	3587	22	irs	irs	PROPN
ftr-362	3587	23	.	.	PUNCT
ftr-362	3588	1	the	the	DET
ftr-362	3588	2	2010	2010	NUM
ftr-362	3588	3	health	health	NOUN
ftr-362	3588	4	care	care	NOUN
ftr-362	3588	5	act	act	PROPN
ftr-362	3588	6	amended	amend	VERB
ftr-362	3588	7	§	§	PROPN
ftr-362	3588	8	6041	6041	NUM
ftr-362	3588	9	to	to	PART
ftr-362	3588	10	extend	extend	VERB
ftr-362	3588	11	to	to	ADP
ftr-362	3588	12	payments	payment	NOUN
ftr-362	3588	13	to	to	ADP
ftr-362	3588	14	corporations	corporation	NOUN
ftr-362	3588	15	the	the	DET
ftr-362	3588	16	information	information	NOUN
ftr-362	3588	17	reporting	report	VERB
ftr-362	3588	18	requirement	requirement	NOUN
ftr-362	3588	19	for	for	ADP
ftr-362	3588	20	all	all	DET
ftr-362	3588	21	payments	payment	NOUN
ftr-362	3588	22	by	by	ADP
ftr-362	3588	23	a	a	DET
ftr-362	3588	24	business	business	NOUN
ftr-362	3588	25	to	to	ADP
ftr-362	3588	26	any	any	DET
ftr-362	3588	27	single	single	ADJ
ftr-362	3588	28	payee	payee	NOUN
ftr-362	3588	29	(	(	PUNCT
ftr-362	3588	30	other	other	ADJ
ftr-362	3588	31	than	than	ADP
ftr-362	3588	32	a	a	DET
ftr-362	3588	33	payee	payee	NOUN
ftr-362	3588	34	that	that	PRON
ftr-362	3588	35	is	be	AUX
ftr-362	3588	36	a	a	DET
ftr-362	3588	37	tax	tax	NOUN
ftr-362	3588	38	exempt	exempt	ADJ
ftr-362	3588	39	corporation	corporation	NOUN
ftr-362	3588	40	)	)	PUNCT
ftr-362	3588	41	aggregating	aggregate	VERB
ftr-362	3588	42	$	$	SYM
ftr-362	3588	43	600	600	NUM
ftr-362	3588	44	or	or	CCONJ
ftr-362	3588	45	more	more	ADJ
ftr-362	3588	46	in	in	ADP
ftr-362	3588	47	a	a	DET
ftr-362	3588	48	calendar	calendar	NOUN
ftr-362	3588	49	year	year	NOUN
ftr-362	3588	50	for	for	ADP
ftr-362	3588	51	amounts	amount	NOUN
ftr-362	3588	52	paid	pay	VERB
ftr-362	3588	53	in	in	ADP
ftr-362	3588	54	consideration	consideration	NOUN
ftr-362	3588	55	for	for	ADP
ftr-362	3588	56	property	property	NOUN
ftr-362	3588	57	or	or	CCONJ
ftr-362	3588	58	services	service	NOUN
ftr-362	3588	59	.	.	PUNCT
ftr-362	3589	1	however	however	ADV
ftr-362	3589	2	,	,	PUNCT
ftr-362	3589	3	the	the	DET
ftr-362	3589	4	expanded	expand	VERB
ftr-362	3589	5	rule	rule	NOUN
ftr-362	3589	6	does	do	AUX
ftr-362	3589	7	not	not	PART
ftr-362	3589	8	override	override	VERB
ftr-362	3589	9	other	other	ADJ
ftr-362	3589	10	specific	specific	ADJ
ftr-362	3589	11	code	code	NOUN
ftr-362	3589	12	provisions	provision	NOUN
ftr-362	3589	13	that	that	PRON
ftr-362	3589	14	except	except	SCONJ
ftr-362	3589	15	payments	payment	NOUN
ftr-362	3589	16	from	from	ADP
ftr-362	3589	17	reporting	report	VERB
ftr-362	3589	18	,	,	PUNCT
ftr-362	3589	19	for	for	ADP
ftr-362	3589	20	example	example	NOUN
ftr-362	3589	21	,	,	PUNCT
ftr-362	3589	22	securities	security	NOUN
ftr-362	3589	23	or	or	CCONJ
ftr-362	3589	24	broker	broker	NOUN
ftr-362	3589	25	transactions	transaction	NOUN
ftr-362	3589	26	as	as	SCONJ
ftr-362	3589	27	defined	define	VERB
ftr-362	3589	28	under	under	ADP
ftr-362	3589	29	§	§	PROPN
ftr-362	3589	30	6045(a	6045(a	NOUN
ftr-362	3589	31	)	)	PUNCT
ftr-362	3589	32	and	and	CCONJ
ftr-362	3589	33	the	the	DET
ftr-362	3589	34	regulations	regulation	NOUN
ftr-362	3589	35	thereunder	thereunder	NOUN
ftr-362	3589	36	.	.	PUNCT
ftr-362	3590	1	the	the	DET
ftr-362	3590	2	new	new	ADJ
ftr-362	3590	3	rule	rule	NOUN
ftr-362	3590	4	is	be	AUX
ftr-362	3590	5	effective	effective	ADJ
ftr-362	3590	6	for	for	ADP
ftr-362	3590	7	payments	payment	NOUN
ftr-362	3590	8	made	make	VERB
ftr-362	3590	9	after	after	ADP
ftr-362	3590	10	12/31/11	12/31/11	PROPN
ftr-362	3590	11	.	.	PROPN
ftr-362	3590	12	•	•	NOUN
ftr-362	3590	13	there	there	PRON
ftr-362	3590	14	is	be	VERB
ftr-362	3590	15	a	a	DET
ftr-362	3590	16	move	move	NOUN
ftr-362	3590	17	in	in	ADP
ftr-362	3590	18	congress	congress	PROPN
ftr-362	3590	19	to	to	PART
ftr-362	3590	20	repeal	repeal	VERB
ftr-362	3590	21	this	this	DET
ftr-362	3590	22	provision	provision	NOUN
ftr-362	3590	23	in	in	ADP
ftr-362	3590	24	exchange	exchange	NOUN
ftr-362	3590	25	for	for	ADP
ftr-362	3590	26	tax	tax	NOUN
ftr-362	3590	27	increases	increase	NOUN
ftr-362	3590	28	on	on	ADP
ftr-362	3590	29	multinational	multinational	ADJ
ftr-362	3590	30	corporations	corporation	NOUN
ftr-362	3590	31	.	.	PUNCT
ftr-362	3591	1	6	6	X
ftr-362	3591	2	.	.	X
ftr-362	3591	3	reporting	reporting	NOUN
ftr-362	3591	4	,	,	PUNCT
ftr-362	3591	5	reporting	reporting	NOUN
ftr-362	3591	6	,	,	PUNCT
ftr-362	3591	7	there	there	PRON
ftr-362	3591	8	’s	’	VERB
ftr-362	3591	9	lots	lot	NOUN
ftr-362	3591	10	of	of	ADP
ftr-362	3591	11	health	health	NOUN
ftr-362	3591	12	care	care	NOUN
ftr-362	3591	13	reporting	reporting	NOUN
ftr-362	3591	14	.	.	PUNCT
ftr-362	3592	1	a.	a.	NOUN
ftr-362	3592	2	employer	employer	NOUN
ftr-362	3592	3	reporting	reporting	NOUN
ftr-362	3592	4	,	,	PUNCT
ftr-362	3592	5	act	act	VERB
ftr-362	3592	6	1	1	NUM
ftr-362	3592	7	.	.	PUNCT
ftr-362	3593	1	the	the	DET
ftr-362	3593	2	2010	2010	NUM
ftr-362	3593	3	health	health	NOUN
ftr-362	3593	4	care	care	NOUN
ftr-362	3593	5	act	act	PROPN
ftr-362	3593	6	amended	amend	VERB
ftr-362	3593	7	§	§	PROPN
ftr-362	3593	8	6051	6051	NUM
ftr-362	3593	9	of	of	ADP
ftr-362	3593	10	the	the	DET
ftr-362	3593	11	code	code	NOUN
ftr-362	3593	12	to	to	PART
ftr-362	3593	13	require	require	VERB
ftr-362	3593	14	reporting	reporting	NOUN
ftr-362	3593	15	on	on	ADP
ftr-362	3593	16	each	each	DET
ftr-362	3593	17	employee	employee	NOUN
ftr-362	3593	18	’s	’s	PART
ftr-362	3593	19	annual	annual	ADJ
ftr-362	3593	20	form	form	NOUN
ftr-362	3593	21	w-2	w-2	NOUN
ftr-362	3593	22	the	the	DET
ftr-362	3593	23	value	value	NOUN
ftr-362	3593	24	of	of	ADP
ftr-362	3593	25	the	the	DET
ftr-362	3593	26	employee	employee	NOUN
ftr-362	3593	27	’s	’s	PART
ftr-362	3593	28	health	health	NOUN
ftr-362	3593	29	insurance	insurance	NOUN
ftr-362	3593	30	2011	2011	NUM
ftr-362	3593	31	]	]	PUNCT
ftr-362	3593	32	recent	recent	ADJ
ftr-362	3593	33	developments	development	NOUN
ftr-362	3593	34	in	in	ADP
ftr-362	3593	35	federal	federal	ADJ
ftr-362	3593	36	income	income	NOUN
ftr-362	3593	37	taxation	taxation	NOUN
ftr-362	3593	38	741	741	NUM
ftr-362	3593	39	coverage	coverage	NOUN
ftr-362	3593	40	sponsored	sponsor	VERB
ftr-362	3593	41	by	by	ADP
ftr-362	3593	42	the	the	DET
ftr-362	3593	43	employer	employer	NOUN
ftr-362	3593	44	for	for	ADP
ftr-362	3593	45	taxable	taxable	ADJ
ftr-362	3593	46	years	year	NOUN
ftr-362	3593	47	beginning	begin	VERB
ftr-362	3593	48	after	after	ADP
ftr-362	3593	49	12/31/10	12/31/10	PROPN
ftr-362	3593	50	.	.	PROPN
ftr-362	3593	51	b.	b.	PROPN
ftr-362	3593	52	employer	employer	PROPN
ftr-362	3593	53	reporting	reporting	NOUN
ftr-362	3593	54	,	,	PUNCT
ftr-362	3593	55	act	act	VERB
ftr-362	3593	56	2	2	NUM
ftr-362	3593	57	.	.	PUNCT
ftr-362	3594	1	the	the	DET
ftr-362	3594	2	2010	2010	NUM
ftr-362	3594	3	health	health	NOUN
ftr-362	3594	4	care	care	NOUN
ftr-362	3594	5	act	act	PROPN
ftr-362	3594	6	added	add	VERB
ftr-362	3594	7	new	new	ADJ
ftr-362	3594	8	§	§	PROPN
ftr-362	3594	9	6056	6056	NUM
ftr-362	3594	10	to	to	ADP
ftr-362	3594	11	the	the	DET
ftr-362	3594	12	code	code	NOUN
ftr-362	3594	13	and	and	CCONJ
ftr-362	3594	14	amended	amend	VERB
ftr-362	3594	15	§	§	PROPN
ftr-362	3594	16	6724(d	6724(d	NOUN
ftr-362	3594	17	)	)	PUNCT
ftr-362	3594	18	to	to	PART
ftr-362	3594	19	impose	impose	VERB
ftr-362	3594	20	health	health	NOUN
ftr-362	3594	21	insurance	insurance	NOUN
ftr-362	3594	22	reporting	reporting	NOUN
ftr-362	3594	23	requirements	requirement	NOUN
ftr-362	3594	24	on	on	ADP
ftr-362	3594	25	employers	employer	NOUN
ftr-362	3594	26	.	.	PUNCT
ftr-362	3595	1	applicable	applicable	ADJ
ftr-362	3595	2	large	large	ADJ
ftr-362	3595	3	employers	employer	NOUN
ftr-362	3595	4	subject	subject	ADJ
ftr-362	3595	5	to	to	ADP
ftr-362	3595	6	the	the	DET
ftr-362	3595	7	employer	employer	NOUN
ftr-362	3595	8	responsibility	responsibility	NOUN
ftr-362	3595	9	provisions	provision	NOUN
ftr-362	3595	10	of	of	ADP
ftr-362	3595	11	new	new	ADJ
ftr-362	3595	12	§	§	PROPN
ftr-362	3595	13	4980h	4980h	NUM
ftr-362	3595	14	,	,	PUNCT
ftr-362	3595	15	and	and	CCONJ
ftr-362	3595	16	other	other	ADJ
ftr-362	3595	17	employers	employer	NOUN
ftr-362	3595	18	who	who	PRON
ftr-362	3595	19	offer	offer	VERB
ftr-362	3595	20	minimum	minimum	ADJ
ftr-362	3595	21	essential	essential	ADJ
ftr-362	3595	22	coverage	coverage	NOUN
ftr-362	3595	23	to	to	ADP
ftr-362	3595	24	their	their	PRON
ftr-362	3595	25	employees	employee	NOUN
ftr-362	3595	26	under	under	ADP
ftr-362	3595	27	an	an	DET
ftr-362	3595	28	employer	employer	NOUN
ftr-362	3595	29	-	-	PUNCT
ftr-362	3595	30	sponsored	sponsor	VERB
ftr-362	3595	31	plan	plan	NOUN
ftr-362	3595	32	and	and	CCONJ
ftr-362	3595	33	pay	pay	VERB
ftr-362	3595	34	premiums	premium	NOUN
ftr-362	3595	35	in	in	ADP
ftr-362	3595	36	excess	excess	NOUN
ftr-362	3595	37	of	of	ADP
ftr-362	3595	38	8	8	NUM
ftr-362	3595	39	percent	percent	NOUN
ftr-362	3595	40	of	of	ADP
ftr-362	3595	41	employee	employee	NOUN
ftr-362	3595	42	wages	wage	NOUN
ftr-362	3595	43	,	,	PUNCT
ftr-362	3595	44	must	must	AUX
ftr-362	3595	45	report	report	VERB
ftr-362	3595	46	specified	specify	VERB
ftr-362	3595	47	health	health	NOUN
ftr-362	3595	48	insurance	insurance	NOUN
ftr-362	3595	49	coverage	coverage	NOUN
ftr-362	3595	50	information	information	NOUN
ftr-362	3595	51	to	to	ADP
ftr-362	3595	52	both	both	PRON
ftr-362	3595	53	its	its	PRON
ftr-362	3595	54	full	full	ADJ
ftr-362	3595	55	-	-	PUNCT
ftr-362	3595	56	time	time	NOUN
ftr-362	3595	57	employees	employee	NOUN
ftr-362	3595	58	and	and	CCONJ
ftr-362	3595	59	to	to	ADP
ftr-362	3595	60	the	the	DET
ftr-362	3595	61	irs	irs	PROPN
ftr-362	3595	62	.	.	PUNCT
ftr-362	3596	1	an	an	DET
ftr-362	3596	2	employer	employer	NOUN
ftr-362	3596	3	who	who	PRON
ftr-362	3596	4	fails	fail	VERB
ftr-362	3596	5	to	to	PART
ftr-362	3596	6	comply	comply	VERB
ftr-362	3596	7	with	with	ADP
ftr-362	3596	8	these	these	DET
ftr-362	3596	9	new	new	ADJ
ftr-362	3596	10	reporting	reporting	NOUN
ftr-362	3596	11	requirements	requirement	NOUN
ftr-362	3596	12	is	be	AUX
ftr-362	3596	13	subject	subject	ADJ
ftr-362	3596	14	to	to	ADP
ftr-362	3596	15	the	the	DET
ftr-362	3596	16	penalties	penalty	NOUN
ftr-362	3596	17	for	for	ADP
ftr-362	3596	18	failure	failure	NOUN
ftr-362	3596	19	to	to	PART
ftr-362	3596	20	file	file	VERB
ftr-362	3596	21	an	an	DET
ftr-362	3596	22	information	information	NOUN
ftr-362	3596	23	return	return	NOUN
ftr-362	3596	24	and	and	CCONJ
ftr-362	3596	25	failure	failure	NOUN
ftr-362	3596	26	to	to	PART
ftr-362	3596	27	furnish	furnish	VERB
ftr-362	3596	28	payee	payee	NOUN
ftr-362	3596	29	statements	statement	NOUN
ftr-362	3596	30	,	,	PUNCT
ftr-362	3596	31	respectively	respectively	ADV
ftr-362	3596	32	.	.	PUNCT
ftr-362	3597	1	the	the	DET
ftr-362	3597	2	new	new	ADJ
ftr-362	3597	3	rules	rule	NOUN
ftr-362	3597	4	are	be	AUX
ftr-362	3597	5	effective	effective	ADJ
ftr-362	3597	6	for	for	ADP
ftr-362	3597	7	calendar	calendar	NOUN
ftr-362	3597	8	years	year	NOUN
ftr-362	3597	9	beginning	begin	VERB
ftr-362	3597	10	after	after	ADP
ftr-362	3597	11	2013	2013	NUM
ftr-362	3597	12	.	.	PUNCT
ftr-362	3598	1	c.	c.	NOUN
ftr-362	3598	2	insurer	insurer	PROPN
ftr-362	3598	3	reporting	reporting	NOUN
ftr-362	3598	4	.	.	PUNCT
ftr-362	3599	1	the	the	DET
ftr-362	3599	2	2010	2010	NUM
ftr-362	3599	3	health	health	NOUN
ftr-362	3599	4	care	care	NOUN
ftr-362	3599	5	act	act	PROPN
ftr-362	3599	6	added	add	VERB
ftr-362	3599	7	new	new	ADJ
ftr-362	3599	8	§	§	PROPN
ftr-362	3599	9	6055	6055	NUM
ftr-362	3599	10	to	to	ADP
ftr-362	3599	11	the	the	DET
ftr-362	3599	12	code	code	NOUN
ftr-362	3599	13	and	and	CCONJ
ftr-362	3599	14	amended	amend	VERB
ftr-362	3599	15	§	§	PROPN
ftr-362	3599	16	6724(d	6724(d	PROPN
ftr-362	3599	17	)	)	PUNCT
ftr-362	3599	18	.	.	PUNCT
ftr-362	3600	1	insurers	insurer	NOUN
ftr-362	3600	2	,	,	PUNCT
ftr-362	3600	3	including	include	VERB
ftr-362	3600	4	employers	employer	NOUN
ftr-362	3600	5	who	who	PRON
ftr-362	3600	6	self	self	NOUN
ftr-362	3600	7	-	-	PUNCT
ftr-362	3600	8	insure	insure	NOUN
ftr-362	3600	9	,	,	PUNCT
ftr-362	3600	10	that	that	PRON
ftr-362	3600	11	provide	provide	VERB
ftr-362	3600	12	minimum	minimum	ADJ
ftr-362	3600	13	essential	essential	ADJ
ftr-362	3600	14	coverage	coverage	NOUN
ftr-362	3600	15	to	to	ADP
ftr-362	3600	16	any	any	DET
ftr-362	3600	17	individual	individual	NOUN
ftr-362	3600	18	must	must	AUX
ftr-362	3600	19	report	report	VERB
ftr-362	3600	20	certain	certain	ADJ
ftr-362	3600	21	health	health	NOUN
ftr-362	3600	22	insurance	insurance	NOUN
ftr-362	3600	23	coverage	coverage	NOUN
ftr-362	3600	24	information	information	NOUN
ftr-362	3600	25	to	to	ADP
ftr-362	3600	26	both	both	CCONJ
ftr-362	3600	27	the	the	DET
ftr-362	3600	28	individual	individual	NOUN
ftr-362	3600	29	and	and	CCONJ
ftr-362	3600	30	to	to	ADP
ftr-362	3600	31	the	the	DET
ftr-362	3600	32	irs	irs	PROPN
ftr-362	3600	33	.	.	PUNCT
ftr-362	3601	1	an	an	DET
ftr-362	3601	2	insurer	insurer	NOUN
ftr-362	3601	3	who	who	PRON
ftr-362	3601	4	fails	fail	VERB
ftr-362	3601	5	to	to	PART
ftr-362	3601	6	comply	comply	VERB
ftr-362	3601	7	with	with	ADP
ftr-362	3601	8	these	these	DET
ftr-362	3601	9	new	new	ADJ
ftr-362	3601	10	reporting	reporting	NOUN
ftr-362	3601	11	requirements	requirement	NOUN
ftr-362	3601	12	is	be	AUX
ftr-362	3601	13	subject	subject	ADJ
ftr-362	3601	14	to	to	ADP
ftr-362	3601	15	the	the	DET
ftr-362	3601	16	penalties	penalty	NOUN
ftr-362	3601	17	for	for	ADP
ftr-362	3601	18	failure	failure	NOUN
ftr-362	3601	19	to	to	PART
ftr-362	3601	20	file	file	VERB
ftr-362	3601	21	an	an	DET
ftr-362	3601	22	information	information	NOUN
ftr-362	3601	23	return	return	NOUN
ftr-362	3601	24	and	and	CCONJ
ftr-362	3601	25	failure	failure	NOUN
ftr-362	3601	26	to	to	PART
ftr-362	3601	27	furnish	furnish	VERB
ftr-362	3601	28	payee	payee	NOUN
ftr-362	3601	29	statements	statement	NOUN
ftr-362	3601	30	,	,	PUNCT
ftr-362	3601	31	respectively	respectively	ADV
ftr-362	3601	32	.	.	PUNCT
ftr-362	3602	1	the	the	DET
ftr-362	3602	2	new	new	ADJ
ftr-362	3602	3	rules	rule	NOUN
ftr-362	3602	4	are	be	AUX
ftr-362	3602	5	effective	effective	ADJ
ftr-362	3602	6	for	for	ADP
ftr-362	3602	7	calendar	calendar	NOUN
ftr-362	3602	8	years	year	NOUN
ftr-362	3602	9	beginning	begin	VERB
ftr-362	3602	10	after	after	ADP
ftr-362	3602	11	2013	2013	NUM
ftr-362	3602	12	.	.	PUNCT
ftr-362	3603	1	7	7	X
ftr-362	3603	2	.	.	X
ftr-362	3603	3	disclosure	disclosure	NOUN
ftr-362	3603	4	of	of	ADP
ftr-362	3603	5	return	return	NOUN
ftr-362	3603	6	information	information	NOUN
ftr-362	3603	7	is	be	AUX
ftr-362	3603	8	ok	ok	ADJ
ftr-362	3603	9	if	if	SCONJ
ftr-362	3603	10	the	the	DET
ftr-362	3603	11	purpose	purpose	NOUN
ftr-362	3603	12	is	be	AUX
ftr-362	3603	13	to	to	PART
ftr-362	3603	14	verify	verify	VERB
ftr-362	3603	15	eligibility	eligibility	NOUN
ftr-362	3603	16	/	/	SYM
ftr-362	3603	17	ineligibility	ineligibility	NOUN
ftr-362	3603	18	for	for	ADP
ftr-362	3603	19	cost	cost	NOUN
ftr-362	3603	20	-	-	PUNCT
ftr-362	3603	21	sharing	share	VERB
ftr-362	3603	22	benefits	benefit	NOUN
ftr-362	3603	23	and	and	CCONJ
ftr-362	3603	24	an	an	DET
ftr-362	3603	25	advance	advance	NOUN
ftr-362	3603	26	§	§	PROPN
ftr-362	3603	27	36b	36b	NOUN
ftr-362	3603	28	premium	premium	NOUN
ftr-362	3603	29	credit	credit	NOUN
ftr-362	3603	30	through	through	ADP
ftr-362	3603	31	an	an	DET
ftr-362	3603	32	american	american	ADJ
ftr-362	3603	33	health	health	PROPN
ftr-362	3603	34	benefits	benefit	NOUN
ftr-362	3603	35	exchange	exchange	NOUN
ftr-362	3603	36	.	.	PUNCT
ftr-362	3604	1	the	the	DET
ftr-362	3604	2	2010	2010	NUM
ftr-362	3604	3	health	health	NOUN
ftr-362	3604	4	care	care	NOUN
ftr-362	3604	5	act	act	PROPN
ftr-362	3604	6	amended	amend	VERB
ftr-362	3604	7	§	§	PROPN
ftr-362	3604	8	6103	6103	NUM
ftr-362	3604	9	to	to	ADP
ftr-362	3604	10	the	the	DET
ftr-362	3604	11	code	code	NOUN
ftr-362	3604	12	to	to	PART
ftr-362	3604	13	allow	allow	VERB
ftr-362	3604	14	the	the	DET
ftr-362	3604	15	irs	irs	PROPN
ftr-362	3604	16	to	to	PART
ftr-362	3604	17	disclose	disclose	VERB
ftr-362	3604	18	to	to	PART
ftr-362	3604	19	hhs	hhs	VERB
ftr-362	3604	20	certain	certain	ADJ
ftr-362	3604	21	return	return	NOUN
ftr-362	3604	22	information	information	NOUN
ftr-362	3604	23	of	of	ADP
ftr-362	3604	24	any	any	DET
ftr-362	3604	25	taxpayer	taxpayer	NOUN
ftr-362	3604	26	whose	whose	DET
ftr-362	3604	27	income	income	NOUN
ftr-362	3604	28	is	be	AUX
ftr-362	3604	29	relevant	relevant	ADJ
ftr-362	3604	30	in	in	ADP
ftr-362	3604	31	determining	determine	VERB
ftr-362	3604	32	the	the	DET
ftr-362	3604	33	amount	amount	NOUN
ftr-362	3604	34	of	of	ADP
ftr-362	3604	35	the	the	DET
ftr-362	3604	36	tax	tax	NOUN
ftr-362	3604	37	credit	credit	NOUN
ftr-362	3604	38	or	or	CCONJ
ftr-362	3604	39	cost	cost	NOUN
ftr-362	3604	40	-	-	PUNCT
ftr-362	3604	41	sharing	sharing	NOUN
ftr-362	3604	42	reduction	reduction	NOUN
ftr-362	3604	43	,	,	PUNCT
ftr-362	3604	44	or	or	CCONJ
ftr-362	3604	45	eligibility	eligibility	NOUN
ftr-362	3604	46	for	for	ADP
ftr-362	3604	47	participation	participation	NOUN
ftr-362	3604	48	in	in	ADP
ftr-362	3604	49	the	the	DET
ftr-362	3604	50	specified	specified	ADJ
ftr-362	3604	51	state	state	NOUN
ftr-362	3604	52	health	health	NOUN
ftr-362	3604	53	subsidy	subsidy	NOUN
ftr-362	3604	54	programs	program	NOUN
ftr-362	3604	55	(	(	PUNCT
ftr-362	3604	56	i.e.	i.e.	X
ftr-362	3604	57	,	,	PUNCT
ftr-362	3604	58	a	a	DET
ftr-362	3604	59	state	state	NOUN
ftr-362	3604	60	medicaid	medicaid	PROPN
ftr-362	3604	61	program	program	NOUN
ftr-362	3604	62	under	under	ADP
ftr-362	3604	63	title	title	NOUN
ftr-362	3604	64	xix	xix	PROPN
ftr-362	3604	65	of	of	ADP
ftr-362	3604	66	the	the	DET
ftr-362	3604	67	social	social	ADJ
ftr-362	3604	68	security	security	NOUN
ftr-362	3604	69	act	act	PROPN
ftr-362	3604	70	,	,	PUNCT
ftr-362	3604	71	a	a	DET
ftr-362	3604	72	state	state	NOUN
ftr-362	3604	73	’s	’s	PART
ftr-362	3604	74	children	child	NOUN
ftr-362	3604	75	’s	’s	PART
ftr-362	3604	76	health	health	NOUN
ftr-362	3604	77	insurance	insurance	NOUN
ftr-362	3604	78	program	program	NOUN
ftr-362	3604	79	under	under	ADP
ftr-362	3604	80	title	title	NOUN
ftr-362	3604	81	xxi	xxi	NUM
ftr-362	3604	82	of	of	ADP
ftr-362	3604	83	such	such	ADJ
ftr-362	3604	84	act	act	NOUN
ftr-362	3604	85	,	,	PUNCT
ftr-362	3604	86	or	or	CCONJ
ftr-362	3604	87	a	a	DET
ftr-362	3604	88	basic	basic	ADJ
ftr-362	3604	89	health	health	NOUN
ftr-362	3604	90	program	program	NOUN
ftr-362	3604	91	under	under	ADP
ftr-362	3604	92	§	§	PROPN
ftr-362	3604	93	2228	2228	NUM
ftr-362	3604	94	of	of	ADP
ftr-362	3604	95	such	such	ADJ
ftr-362	3604	96	act	act	NOUN
ftr-362	3604	97	)	)	PUNCT
ftr-362	3604	98	.	.	PUNCT
ftr-362	3605	1	8	8	X
ftr-362	3605	2	.	.	PUNCT
ftr-362	3606	1	irs	irs	PROPN
ftr-362	3606	2	releases	release	VERB
ftr-362	3606	3	recommendations	recommendation	NOUN
ftr-362	3606	4	that	that	PRON
ftr-362	3606	5	paid	pay	VERB
ftr-362	3606	6	tax	tax	NOUN
ftr-362	3606	7	return	return	NOUN
ftr-362	3606	8	preparers	preparer	NOUN
ftr-362	3606	9	would	would	AUX
ftr-362	3606	10	be	be	AUX
ftr-362	3606	11	required	require	VERB
ftr-362	3606	12	to	to	PART
ftr-362	3606	13	register	register	VERB
ftr-362	3606	14	.	.	PUNCT
ftr-362	3607	1	ir-2010	ir-2010	NOUN
ftr-362	3607	2	-	-	PUNCT
ftr-362	3607	3	1	1	NUM
ftr-362	3607	4	,	,	PUNCT
ftr-362	3607	5	2010	2010	NUM
ftr-362	3607	6	tnt	tnt	NOUN
ftr-362	3607	7	2	2	NUM
ftr-362	3607	8	-	-	SYM
ftr-362	3607	9	1	1	NUM
ftr-362	3607	10	(	(	PUNCT
ftr-362	3607	11	1/4/10	1/4/10	NUM
ftr-362	3607	12	)	)	PUNCT
ftr-362	3607	13	.	.	PUNCT
ftr-362	3608	1	the	the	DET
ftr-362	3608	2	irs	irs	PROPN
ftr-362	3608	3	released	release	VERB
ftr-362	3608	4	a	a	DET
ftr-362	3608	5	list	list	NOUN
ftr-362	3608	6	of	of	ADP
ftr-362	3608	7	recommendations	recommendation	NOUN
ftr-362	3608	8	that	that	PRON
ftr-362	3608	9	would	would	AUX
ftr-362	3608	10	require	require	VERB
ftr-362	3608	11	that	that	SCONJ
ftr-362	3608	12	individuals	individual	NOUN
ftr-362	3608	13	who	who	PRON
ftr-362	3608	14	sign	sign	VERB
ftr-362	3608	15	a	a	DET
ftr-362	3608	16	tax	tax	NOUN
ftr-362	3608	17	return	return	NOUN
ftr-362	3608	18	as	as	ADP
ftr-362	3608	19	a	a	DET
ftr-362	3608	20	paid	pay	VERB
ftr-362	3608	21	preparer	preparer	NOUN
ftr-362	3608	22	pay	pay	VERB
ftr-362	3608	23	a	a	DET
ftr-362	3608	24	user	user	NOUN
ftr-362	3608	25	fee	fee	NOUN
ftr-362	3608	26	to	to	PART
ftr-362	3608	27	register	register	VERB
ftr-362	3608	28	online	online	ADV
ftr-362	3608	29	with	with	ADP
ftr-362	3608	30	the	the	DET
ftr-362	3608	31	irs	irs	PROPN
ftr-362	3608	32	and	and	CCONJ
ftr-362	3608	33	obtain	obtain	VERB
ftr-362	3608	34	a	a	DET
ftr-362	3608	35	preparer	preparer	NOUN
ftr-362	3608	36	tax	tax	NOUN
ftr-362	3608	37	identification	identification	NOUN
ftr-362	3608	38	number	number	NOUN
ftr-362	3608	39	[	[	X
ftr-362	3608	40	ptin	ptin	NOUN
ftr-362	3608	41	]	]	PUNCT
ftr-362	3608	42	.	.	PUNCT
ftr-362	3609	1	all	all	DET
ftr-362	3609	2	preparers	preparer	NOUN
ftr-362	3609	3	–	–	PUNCT
ftr-362	3609	4	except	except	SCONJ
ftr-362	3609	5	attorneys	attorney	NOUN
ftr-362	3609	6	,	,	PUNCT
ftr-362	3609	7	cpas	cpa	NOUN
ftr-362	3609	8	and	and	CCONJ
ftr-362	3609	9	enrolled	enrol	VERB
ftr-362	3609	10	agents	agent	NOUN
ftr-362	3609	11	–	–	PUNCT
ftr-362	3609	12	would	would	AUX
ftr-362	3609	13	have	have	VERB
ftr-362	3609	14	to	to	PART
ftr-362	3609	15	pass	pass	VERB
ftr-362	3609	16	competency	competency	NOUN
ftr-362	3609	17	exams	exam	NOUN
ftr-362	3609	18	and	and	CCONJ
ftr-362	3609	19	complete	complete	VERB
ftr-362	3609	20	15	15	NUM
ftr-362	3609	21	hours	hour	NOUN
ftr-362	3609	22	of	of	ADP
ftr-362	3609	23	annual	annual	ADJ
ftr-362	3609	24	cpe	cpe	NOUN
ftr-362	3609	25	in	in	ADP
ftr-362	3609	26	federal	federal	ADJ
ftr-362	3609	27	tax	tax	NOUN
ftr-362	3609	28	742	742	NUM
ftr-362	3609	29	florida	florida	PROPN
ftr-362	3609	30	tax	tax	NOUN
ftr-362	3609	31	review	review	NOUN
ftr-362	3609	32	[	[	X
ftr-362	3609	33	vol	vol	NOUN
ftr-362	3609	34	.	.	PUNCT
ftr-362	3610	1	10:9	10:9	NUM
ftr-362	3610	2	law	law	NOUN
ftr-362	3610	3	topics	topic	NOUN
ftr-362	3610	4	.	.	PUNCT
ftr-362	3611	1	the	the	DET
ftr-362	3611	2	irs	irs	PROPN
ftr-362	3611	3	proposes	propose	VERB
ftr-362	3611	4	to	to	PART
ftr-362	3611	5	expand	expand	VERB
ftr-362	3611	6	circular	circular	ADJ
ftr-362	3611	7	230	230	NUM
ftr-362	3611	8	to	to	PART
ftr-362	3611	9	cover	cover	VERB
ftr-362	3611	10	all	all	DET
ftr-362	3611	11	signing	signing	NOUN
ftr-362	3611	12	and	and	CCONJ
ftr-362	3611	13	nonsigning	nonsigne	VERB
ftr-362	3611	14	return	return	NOUN
ftr-362	3611	15	preparers	preparer	NOUN
ftr-362	3611	16	.	.	PUNCT
ftr-362	3612	1	registered	register	VERB
ftr-362	3612	2	preparers	preparer	NOUN
ftr-362	3612	3	would	would	AUX
ftr-362	3612	4	be	be	AUX
ftr-362	3612	5	listed	list	VERB
ftr-362	3612	6	on	on	ADP
ftr-362	3612	7	a	a	DET
ftr-362	3612	8	publicly	publicly	ADV
ftr-362	3612	9	-	-	PUNCT
ftr-362	3612	10	searchable	searchable	ADJ
ftr-362	3612	11	data	datum	NOUN
ftr-362	3612	12	base	base	NOUN
ftr-362	3612	13	and	and	CCONJ
ftr-362	3612	14	would	would	AUX
ftr-362	3612	15	be	be	AUX
ftr-362	3612	16	required	require	VERB
ftr-362	3612	17	to	to	PART
ftr-362	3612	18	have	have	VERB
ftr-362	3612	19	ptins	ptin	NOUN
ftr-362	3612	20	in	in	ADP
ftr-362	3612	21	2011	2011	NUM
ftr-362	3612	22	.	.	PUNCT
ftr-362	3613	1	a.	a.	NOUN
ftr-362	3613	2	we	we	PRON
ftr-362	3613	3	wish	wish	VERB
ftr-362	3613	4	we	we	PRON
ftr-362	3613	5	had	have	VERB
ftr-362	3613	6	karen	karen	PROPN
ftr-362	3613	7	’s	’s	PART
ftr-362	3613	8	confidence	confidence	NOUN
ftr-362	3613	9	in	in	ADP
ftr-362	3613	10	accenture	accenture	NOUN
ftr-362	3613	11	.	.	PUNCT
ftr-362	3614	1	the	the	DET
ftr-362	3614	2	irs	irs	PROPN
ftr-362	3614	3	office	office	NOUN
ftr-362	3614	4	of	of	ADP
ftr-362	3614	5	professional	professional	ADJ
ftr-362	3614	6	responsibility	responsibility	NOUN
ftr-362	3614	7	is	be	AUX
ftr-362	3614	8	not	not	PART
ftr-362	3614	9	at	at	ADV
ftr-362	3614	10	all	all	ADV
ftr-362	3614	11	concerned	concerned	ADJ
ftr-362	3614	12	with	with	ADP
ftr-362	3614	13	the	the	DET
ftr-362	3614	14	task	task	NOUN
ftr-362	3614	15	of	of	ADP
ftr-362	3614	16	registering	register	VERB
ftr-362	3614	17	paid	pay	VERB
ftr-362	3614	18	tax	tax	NOUN
ftr-362	3614	19	preparers	preparer	NOUN
ftr-362	3614	20	.	.	PUNCT
ftr-362	3615	1	that	that	PRON
ftr-362	3615	2	is	be	AUX
ftr-362	3615	3	because	because	SCONJ
ftr-362	3615	4	accenture	accenture	NOUN
ftr-362	3615	5	will	will	AUX
ftr-362	3615	6	be	be	AUX
ftr-362	3615	7	the	the	DET
ftr-362	3615	8	vendor	vendor	NOUN
ftr-362	3615	9	to	to	PART
ftr-362	3615	10	establish	establish	VERB
ftr-362	3615	11	a	a	DET
ftr-362	3615	12	system	system	NOUN
ftr-362	3615	13	for	for	ADP
ftr-362	3615	14	on	on	ADP
ftr-362	3615	15	-	-	PUNCT
ftr-362	3615	16	line	line	NOUN
ftr-362	3615	17	registration	registration	NOUN
ftr-362	3615	18	,	,	PUNCT
ftr-362	3615	19	with	with	ADP
ftr-362	3615	20	a	a	DET
ftr-362	3615	21	target	target	NOUN
ftr-362	3615	22	date	date	NOUN
ftr-362	3615	23	of	of	ADP
ftr-362	3615	24	9/1/10	9/1/10	NUM
ftr-362	3615	25	.	.	PUNCT
ftr-362	3616	1	accenture	accenture	NOUN
ftr-362	3616	2	will	will	AUX
ftr-362	3616	3	undoubtedly	undoubtedly	ADV
ftr-362	3616	4	bring	bring	VERB
ftr-362	3616	5	to	to	ADP
ftr-362	3616	6	this	this	DET
ftr-362	3616	7	task	task	NOUN
ftr-362	3616	8	the	the	DET
ftr-362	3616	9	same	same	ADJ
ftr-362	3616	10	thoughtful	thoughtful	ADJ
ftr-362	3616	11	foresight	foresight	NOUN
ftr-362	3616	12	and	and	CCONJ
ftr-362	3616	13	judgment	judgment	NOUN
ftr-362	3616	14	it	it	PRON
ftr-362	3616	15	used	use	VERB
ftr-362	3616	16	when	when	SCONJ
ftr-362	3616	17	it	it	PRON
ftr-362	3616	18	selected	select	VERB
ftr-362	3616	19	tiger	tiger	NOUN
ftr-362	3616	20	woods	wood	NOUN
ftr-362	3616	21	as	as	ADP
ftr-362	3616	22	its	its	PRON
ftr-362	3616	23	leading	lead	VERB
ftr-362	3616	24	spokesperson	spokesperson	NOUN
ftr-362	3616	25	.	.	PUNCT
ftr-362	3617	1	2010	2010	NUM
ftr-362	3617	2	tnt	tnt	PROPN
ftr-362	3617	3	85	85	NUM
ftr-362	3617	4	-	-	SYM
ftr-362	3617	5	24	24	NUM
ftr-362	3617	6	(	(	PUNCT
ftr-362	3617	7	5/4/10	5/4/10	NUM
ftr-362	3617	8	)	)	PUNCT
ftr-362	3617	9	.	.	PUNCT
ftr-362	3618	1	the	the	DET
ftr-362	3618	2	irs	irs	PROPN
ftr-362	3618	3	announced	announce	VERB
ftr-362	3618	4	that	that	SCONJ
ftr-362	3618	5	accenture	accenture	PROPN
ftr-362	3618	6	national	national	PROPN
ftr-362	3618	7	security	security	PROPN
ftr-362	3618	8	services	services	PROPN
ftr-362	3618	9	,	,	PUNCT
ftr-362	3618	10	llc	llc	PROPN
ftr-362	3618	11	,	,	PUNCT
ftr-362	3618	12	will	will	AUX
ftr-362	3618	13	be	be	AUX
ftr-362	3618	14	the	the	DET
ftr-362	3618	15	vendor	vendor	NOUN
ftr-362	3618	16	to	to	PART
ftr-362	3618	17	establish	establish	VERB
ftr-362	3618	18	a	a	DET
ftr-362	3618	19	system	system	NOUN
ftr-362	3618	20	for	for	ADP
ftr-362	3618	21	on	on	ADP
ftr-362	3618	22	-	-	PUNCT
ftr-362	3618	23	line	line	NOUN
ftr-362	3618	24	registration	registration	NOUN
ftr-362	3618	25	of	of	ADP
ftr-362	3618	26	paid	pay	VERB
ftr-362	3618	27	tax	tax	NOUN
ftr-362	3618	28	return	return	NOUN
ftr-362	3618	29	preparers	preparer	NOUN
ftr-362	3618	30	.	.	PUNCT
ftr-362	3619	1	“	"	PUNCT
ftr-362	3619	2	the	the	DET
ftr-362	3619	3	vendor	vendor	NOUN
ftr-362	3619	4	will	will	AUX
ftr-362	3619	5	develop	develop	VERB
ftr-362	3619	6	and	and	CCONJ
ftr-362	3619	7	maintain	maintain	VERB
ftr-362	3619	8	the	the	DET
ftr-362	3619	9	registration	registration	NOUN
ftr-362	3619	10	application	application	NOUN
ftr-362	3619	11	system	system	NOUN
ftr-362	3619	12	and	and	CCONJ
ftr-362	3619	13	address	address	NOUN
ftr-362	3619	14	related	related	ADJ
ftr-362	3619	15	questions	question	NOUN
ftr-362	3619	16	.	.	PUNCT
ftr-362	3619	17	”	"	PUNCT
ftr-362	3620	1	karen	karen	PROPN
ftr-362	3620	2	hawkins	hawkins	PROPN
ftr-362	3620	3	,	,	PUNCT
ftr-362	3620	4	director	director	NOUN
ftr-362	3620	5	of	of	ADP
ftr-362	3620	6	the	the	DET
ftr-362	3620	7	irs	irs	PROPN
ftr-362	3620	8	office	office	NOUN
ftr-362	3620	9	of	of	ADP
ftr-362	3620	10	professional	professional	ADJ
ftr-362	3620	11	responsibility	responsibility	NOUN
ftr-362	3620	12	recently	recently	ADV
ftr-362	3620	13	stated	state	VERB
ftr-362	3620	14	that	that	SCONJ
ftr-362	3620	15	she	she	PRON
ftr-362	3620	16	was	be	AUX
ftr-362	3620	17	not	not	PART
ftr-362	3620	18	worried	worry	VERB
ftr-362	3620	19	about	about	ADP
ftr-362	3620	20	registration	registration	NOUN
ftr-362	3620	21	of	of	ADP
ftr-362	3620	22	paid	pay	VERB
ftr-362	3620	23	preparers	preparer	NOUN
ftr-362	3620	24	because	because	SCONJ
ftr-362	3620	25	accenture	accenture	NOUN
ftr-362	3620	26	would	would	AUX
ftr-362	3620	27	take	take	VERB
ftr-362	3620	28	care	care	NOUN
ftr-362	3620	29	of	of	ADP
ftr-362	3620	30	it	it	PRON
ftr-362	3620	31	completely	completely	ADV
ftr-362	3620	32	.	.	PUNCT
ftr-362	3621	1	b.	b.	VERB
ftr-362	3622	1	some	some	PRON
ftr-362	3622	2	of	of	ADP
ftr-362	3622	3	us	we	PRON
ftr-362	3622	4	learned	learn	VERB
ftr-362	3622	5	about	about	ADP
ftr-362	3622	6	the	the	DET
ftr-362	3622	7	concept	concept	NOUN
ftr-362	3622	8	of	of	ADP
ftr-362	3622	9	“	"	PUNCT
ftr-362	3622	10	fee	fee	NOUN
ftr-362	3622	11	simple	simple	NOUN
ftr-362	3622	12	”	"	PUNCT
ftr-362	3622	13	in	in	ADP
ftr-362	3622	14	school	school	NOUN
ftr-362	3622	15	but	but	CCONJ
ftr-362	3622	16	these	these	PRON
ftr-362	3622	17	will	will	AUX
ftr-362	3622	18	not	not	PART
ftr-362	3622	19	be	be	AUX
ftr-362	3622	20	“	"	PUNCT
ftr-362	3622	21	simple	simple	ADJ
ftr-362	3622	22	fees	fee	NOUN
ftr-362	3622	23	”	"	PUNCT
ftr-362	3622	24	;	;	PUNCT
ftr-362	3622	25	instead	instead	ADV
ftr-362	3622	26	there	there	PRON
ftr-362	3622	27	will	will	AUX
ftr-362	3622	28	be	be	AUX
ftr-362	3622	29	multiple	multiple	ADJ
ftr-362	3622	30	fees	fee	NOUN
ftr-362	3622	31	–	–	PUNCT
ftr-362	3622	32	some	some	PRON
ftr-362	3622	33	of	of	ADP
ftr-362	3622	34	which	which	PRON
ftr-362	3622	35	will	will	AUX
ftr-362	3622	36	be	be	AUX
ftr-362	3622	37	raked	rake	VERB
ftr-362	3622	38	off	off	ADP
ftr-362	3622	39	by	by	ADP
ftr-362	3622	40	accenture	accenture	NOUN
ftr-362	3622	41	.	.	PUNCT
ftr-362	3623	1	reg-139343	reg-139343	PROPN
ftr-362	3623	2	-	-	PUNCT
ftr-362	3623	3	08	08	PROPN
ftr-362	3623	4	,	,	PUNCT
ftr-362	3623	5	user	user	NOUN
ftr-362	3623	6	fees	fee	NOUN
ftr-362	3623	7	relating	relate	VERB
ftr-362	3623	8	to	to	ADP
ftr-362	3623	9	enrollment	enrollment	NOUN
ftr-362	3623	10	and	and	CCONJ
ftr-362	3623	11	preparer	preparer	NOUN
ftr-362	3623	12	tax	tax	NOUN
ftr-362	3623	13	identification	identification	NOUN
ftr-362	3623	14	numbers	number	NOUN
ftr-362	3623	15	,	,	PUNCT
ftr-362	3623	16	75	75	NUM
ftr-362	3623	17	f.r	f.r	NOUN
ftr-362	3623	18	.	.	PROPN
ftr-362	3623	19	43110	43110	NUM
ftr-362	3623	20	(	(	PUNCT
ftr-362	3623	21	7/23/10	7/23/10	NUM
ftr-362	3623	22	)	)	PUNCT
ftr-362	3623	23	.	.	PUNCT
ftr-362	3624	1	registration	registration	NOUN
ftr-362	3624	2	for	for	ADP
ftr-362	3624	3	an	an	DET
ftr-362	3624	4	identifying	identify	VERB
ftr-362	3624	5	number	number	NOUN
ftr-362	3624	6	,	,	PUNCT
ftr-362	3624	7	together	together	ADV
ftr-362	3624	8	with	with	ADP
ftr-362	3624	9	a	a	DET
ftr-362	3624	10	$	$	SYM
ftr-362	3624	11	50	50	NUM
ftr-362	3624	12	fee	fee	NOUN
ftr-362	3624	13	will	will	AUX
ftr-362	3624	14	be	be	AUX
ftr-362	3624	15	required	require	VERB
ftr-362	3624	16	for	for	ADP
ftr-362	3624	17	all	all	DET
ftr-362	3624	18	tax	tax	NOUN
ftr-362	3624	19	return	return	NOUN
ftr-362	3624	20	preparers	preparer	NOUN
ftr-362	3624	21	who	who	PRON
ftr-362	3624	22	prepare	prepare	VERB
ftr-362	3624	23	all	all	PRON
ftr-362	3624	24	,	,	PUNCT
ftr-362	3624	25	or	or	CCONJ
ftr-362	3624	26	substantially	substantially	ADV
ftr-362	3624	27	all	all	PRON
ftr-362	3624	28	,	,	PUNCT
ftr-362	3624	29	of	of	ADP
ftr-362	3624	30	a	a	DET
ftr-362	3624	31	return	return	NOUN
ftr-362	3624	32	or	or	CCONJ
ftr-362	3624	33	claim	claim	NOUN
ftr-362	3624	34	for	for	ADP
ftr-362	3624	35	refund	refund	NOUN
ftr-362	3624	36	of	of	ADP
ftr-362	3624	37	tax	tax	NOUN
ftr-362	3624	38	after	after	ADP
ftr-362	3624	39	12/31/10	12/31/10	PROPN
ftr-362	3624	40	.	.	PUNCT
ftr-362	3624	41	accenture	accenture	PROPN
ftr-362	3624	42	may	may	AUX
ftr-362	3624	43	charge	charge	VERB
ftr-362	3624	44	a	a	DET
ftr-362	3624	45	“	"	PUNCT
ftr-362	3624	46	reasonable	reasonable	ADJ
ftr-362	3624	47	fee	fee	NOUN
ftr-362	3624	48	”	"	PUNCT
ftr-362	3624	49	that	that	PRON
ftr-362	3624	50	is	be	AUX
ftr-362	3624	51	independent	independent	ADJ
ftr-362	3624	52	of	of	ADP
ftr-362	3624	53	the	the	DET
ftr-362	3624	54	$	$	SYM
ftr-362	3624	55	50	50	NUM
ftr-362	3624	56	user	user	NOUN
ftr-362	3624	57	fee	fee	NOUN
ftr-362	3624	58	.	.	PUNCT
ftr-362	3625	1	•	•	NUM
ftr-362	3625	2	the	the	DET
ftr-362	3625	3	irs	irs	PROPN
ftr-362	3625	4	later	later	ADV
ftr-362	3625	5	confirmed	confirm	VERB
ftr-362	3625	6	that	that	SCONJ
ftr-362	3625	7	the	the	DET
ftr-362	3625	8	user	user	NOUN
ftr-362	3625	9	fee	fee	NOUN
ftr-362	3625	10	for	for	ADP
ftr-362	3625	11	the	the	DET
ftr-362	3625	12	first	first	ADJ
ftr-362	3625	13	year	year	NOUN
ftr-362	3625	14	of	of	ADP
ftr-362	3625	15	registration	registration	NOUN
ftr-362	3625	16	will	will	AUX
ftr-362	3625	17	be	be	AUX
ftr-362	3625	18	$	$	SYM
ftr-362	3625	19	64.25	64.25	NUM
ftr-362	3625	20	;	;	PUNCT
ftr-362	3625	21	the	the	DET
ftr-362	3625	22	excess	excess	ADJ
ftr-362	3625	23	$	$	SYM
ftr-362	3625	24	14.25	14.25	NUM
ftr-362	3625	25	will	will	AUX
ftr-362	3625	26	permit	permit	VERB
ftr-362	3625	27	accenture	accenture	NOUN
ftr-362	3625	28	to	to	PART
ftr-362	3625	29	“	"	PUNCT
ftr-362	3625	30	wet	wet	VERB
ftr-362	3625	31	its	its	PRON
ftr-362	3625	32	beak	beak	NOUN
ftr-362	3625	33	.	.	PUNCT
ftr-362	3625	34	”	"	PUNCT
ftr-362	3626	1	c.	c.	PROPN
ftr-362	3626	2	the	the	DET
ftr-362	3626	3	irs	irs	PROPN
ftr-362	3626	4	issued	issue	VERB
ftr-362	3626	5	proposed	propose	VERB
ftr-362	3626	6	regulations	regulation	NOUN
ftr-362	3626	7	which	which	PRON
ftr-362	3626	8	would	would	AUX
ftr-362	3626	9	regulate	regulate	VERB
ftr-362	3626	10	tax	tax	NOUN
ftr-362	3626	11	return	return	NOUN
ftr-362	3626	12	preparers	preparer	NOUN
ftr-362	3626	13	,	,	PUNCT
ftr-362	3626	14	and	and	CCONJ
ftr-362	3626	15	establish	establish	VERB
ftr-362	3626	16	a	a	DET
ftr-362	3626	17	new	new	ADJ
ftr-362	3626	18	class	class	NOUN
ftr-362	3626	19	of	of	ADP
ftr-362	3626	20	practitioner	practitioner	NOUN
ftr-362	3626	21	–	–	PUNCT
ftr-362	3626	22	a	a	DET
ftr-362	3626	23	“	"	PUNCT
ftr-362	3626	24	registered	registered	ADJ
ftr-362	3626	25	tax	tax	NOUN
ftr-362	3626	26	return	return	NOUN
ftr-362	3626	27	preparer	preparer	NOUN
ftr-362	3626	28	”	"	PUNCT
ftr-362	3626	29	–	–	PUNCT
ftr-362	3626	30	whose	whose	DET
ftr-362	3626	31	qualifications	qualification	NOUN
ftr-362	3626	32	obviously	obviously	ADV
ftr-362	3626	33	exceed	exceed	VERB
ftr-362	3626	34	those	those	PRON
ftr-362	3626	35	of	of	ADP
ftr-362	3626	36	any	any	DET
ftr-362	3626	37	other	other	ADJ
ftr-362	3626	38	class	class	NOUN
ftr-362	3626	39	of	of	ADP
ftr-362	3626	40	practitioner	practitioner	NOUN
ftr-362	3626	41	.	.	PUNCT
ftr-362	3627	1	reg-13863707	reg-13863707	NOUN
ftr-362	3627	2	,	,	PUNCT
ftr-362	3627	3	regulations	regulation	NOUN
ftr-362	3627	4	governing	govern	VERB
ftr-362	3627	5	practice	practice	NOUN
ftr-362	3627	6	before	before	ADP
ftr-362	3627	7	the	the	DET
ftr-362	3627	8	internal	internal	ADJ
ftr-362	3627	9	revenue	revenue	NOUN
ftr-362	3627	10	service	service	NOUN
ftr-362	3627	11	,	,	PUNCT
ftr-362	3627	12	75	75	NUM
ftr-362	3627	13	f.r	f.r	NOUN
ftr-362	3627	14	.	.	NOUN
ftr-362	3628	1	51713	51713	NUM
ftr-362	3628	2	(	(	PUNCT
ftr-362	3628	3	8/19/10	8/19/10	NUM
ftr-362	3628	4	)	)	PUNCT
ftr-362	3628	5	.	.	PUNCT
ftr-362	3629	1	these	these	DET
ftr-362	3629	2	proposed	propose	VERB
ftr-362	3629	3	regulations	regulation	NOUN
ftr-362	3629	4	would	would	AUX
ftr-362	3629	5	amend	amend	VERB
ftr-362	3629	6	circular	circular	ADJ
ftr-362	3629	7	230	230	NUM
ftr-362	3629	8	to	to	PART
ftr-362	3629	9	apply	apply	VERB
ftr-362	3629	10	to	to	ADP
ftr-362	3629	11	all	all	DET
ftr-362	3629	12	paid	pay	VERB
ftr-362	3629	13	return	return	NOUN
ftr-362	3629	14	preparers	preparer	NOUN
ftr-362	3629	15	and	and	CCONJ
ftr-362	3629	16	identify	identify	VERB
ftr-362	3629	17	exactly	exactly	ADV
ftr-362	3629	18	which	which	PRON
ftr-362	3629	19	preparers	preparer	NOUN
ftr-362	3629	20	have	have	VERB
ftr-362	3629	21	a	a	DET
ftr-362	3629	22	registration	registration	NOUN
ftr-362	3629	23	obligation	obligation	NOUN
ftr-362	3629	24	.	.	PUNCT
ftr-362	3630	1	they	they	PRON
ftr-362	3630	2	would	would	AUX
ftr-362	3630	3	also	also	ADV
ftr-362	3630	4	change	change	VERB
ftr-362	3630	5	the	the	DET
ftr-362	3630	6	general	general	ADJ
ftr-362	3630	7	circular	circular	ADJ
ftr-362	3630	8	standard	standard	NOUN
ftr-362	3630	9	of	of	ADP
ftr-362	3630	10	contact	contact	NOUN
ftr-362	3630	11	from	from	ADP
ftr-362	3630	12	“	"	PUNCT
ftr-362	3630	13	more	more	ADV
ftr-362	3630	14	likely	likely	ADJ
ftr-362	3630	15	than	than	ADP
ftr-362	3630	16	not	not	PART
ftr-362	3630	17	”	"	PUNCT
ftr-362	3630	18	to	to	ADP
ftr-362	3630	19	“	"	PUNCT
ftr-362	3630	20	reasonable	reasonable	ADJ
ftr-362	3630	21	basis	basis	NOUN
ftr-362	3630	22	”	"	PUNCT
ftr-362	3631	1	[	[	X
ftr-362	3631	2	sic	sic	ADJ
ftr-362	3631	3	]	]	X
ftr-362	3631	4	.	.	PUNCT
ftr-362	3632	1	specifically	specifically	ADV
ftr-362	3632	2	,	,	PUNCT
ftr-362	3632	3	the	the	DET
ftr-362	3632	4	proposed	propose	VERB
ftr-362	3632	5	regulations	regulation	NOUN
ftr-362	3632	6	establish	establish	VERB
ftr-362	3632	7	"	"	PUNCT
ftr-362	3632	8	registered	registered	ADJ
ftr-362	3632	9	tax	tax	NOUN
ftr-362	3632	10	return	return	NOUN
ftr-362	3632	11	preparers	preparer	NOUN
ftr-362	3632	12	,	,	PUNCT
ftr-362	3632	13	"	"	PUNCT
ftr-362	3632	14	as	as	ADP
ftr-362	3632	15	a	a	DET
ftr-362	3632	16	new	new	ADJ
ftr-362	3632	17	class	class	NOUN
ftr-362	3632	18	of	of	ADP
ftr-362	3632	19	practitioners	practitioner	NOUN
ftr-362	3632	20	.	.	PUNCT
ftr-362	3633	1	sections	section	NOUN
ftr-362	3633	2	10.3	10.3	NUM
ftr-362	3633	3	through	through	ADP
ftr-362	3633	4	10.6	10.6	NUM
ftr-362	3633	5	of	of	ADP
ftr-362	3633	6	the	the	DET
ftr-362	3633	7	proposed	propose	VERB
ftr-362	3633	8	regulations	regulation	NOUN
ftr-362	3633	9	2011	2011	NUM
ftr-362	3633	10	]	]	PUNCT
ftr-362	3633	11	recent	recent	ADJ
ftr-362	3633	12	developments	development	NOUN
ftr-362	3633	13	in	in	ADP
ftr-362	3633	14	federal	federal	ADJ
ftr-362	3633	15	income	income	NOUN
ftr-362	3633	16	taxation	taxation	NOUN
ftr-362	3633	17	743	743	NUM
ftr-362	3633	18	describe	describe	VERB
ftr-362	3633	19	the	the	DET
ftr-362	3633	20	process	process	NOUN
ftr-362	3633	21	for	for	ADP
ftr-362	3633	22	becoming	become	VERB
ftr-362	3633	23	a	a	DET
ftr-362	3633	24	registered	register	VERB
ftr-362	3633	25	tax	tax	NOUN
ftr-362	3633	26	return	return	NOUN
ftr-362	3633	27	preparer	preparer	NOUN
ftr-362	3633	28	and	and	CCONJ
ftr-362	3633	29	the	the	DET
ftr-362	3633	30	limitations	limitation	NOUN
ftr-362	3633	31	on	on	ADP
ftr-362	3633	32	a	a	DET
ftr-362	3633	33	registered	register	VERB
ftr-362	3633	34	tax	tax	NOUN
ftr-362	3633	35	return	return	NOUN
ftr-362	3633	36	preparer	preparer	NOUN
ftr-362	3633	37	’s	’s	PART
ftr-362	3633	38	practice	practice	NOUN
ftr-362	3633	39	before	before	ADP
ftr-362	3633	40	the	the	DET
ftr-362	3633	41	irs	irs	PROPN
ftr-362	3633	42	.	.	PUNCT
ftr-362	3634	1	in	in	ADP
ftr-362	3634	2	general	general	ADJ
ftr-362	3634	3	,	,	PUNCT
ftr-362	3634	4	practice	practice	NOUN
ftr-362	3634	5	by	by	ADP
ftr-362	3634	6	registered	register	VERB
ftr-362	3634	7	tax	tax	NOUN
ftr-362	3634	8	return	return	NOUN
ftr-362	3634	9	preparers	preparer	NOUN
ftr-362	3634	10	is	be	AUX
ftr-362	3634	11	limited	limit	VERB
ftr-362	3634	12	to	to	ADP
ftr-362	3634	13	preparing	prepare	VERB
ftr-362	3634	14	tax	tax	NOUN
ftr-362	3634	15	returns	return	NOUN
ftr-362	3634	16	,	,	PUNCT
ftr-362	3634	17	claims	claim	NOUN
ftr-362	3634	18	for	for	ADP
ftr-362	3634	19	refund	refund	NOUN
ftr-362	3634	20	,	,	PUNCT
ftr-362	3634	21	and	and	CCONJ
ftr-362	3634	22	other	other	ADJ
ftr-362	3634	23	documents	document	NOUN
ftr-362	3634	24	for	for	ADP
ftr-362	3634	25	submission	submission	NOUN
ftr-362	3634	26	to	to	ADP
ftr-362	3634	27	the	the	DET
ftr-362	3634	28	irs	irs	PROPN
ftr-362	3634	29	.	.	PUNCT
ftr-362	3635	1	a	a	DET
ftr-362	3635	2	registered	register	VERB
ftr-362	3635	3	tax	tax	NOUN
ftr-362	3635	4	return	return	NOUN
ftr-362	3635	5	preparer	preparer	NOUN
ftr-362	3635	6	may	may	AUX
ftr-362	3635	7	prepare	prepare	VERB
ftr-362	3635	8	all	all	DET
ftr-362	3635	9	or	or	CCONJ
ftr-362	3635	10	substantially	substantially	ADV
ftr-362	3635	11	all	all	PRON
ftr-362	3635	12	of	of	ADP
ftr-362	3635	13	a	a	DET
ftr-362	3635	14	tax	tax	NOUN
ftr-362	3635	15	return	return	NOUN
ftr-362	3635	16	or	or	CCONJ
ftr-362	3635	17	claim	claim	NOUN
ftr-362	3635	18	for	for	ADP
ftr-362	3635	19	refund	refund	NOUN
ftr-362	3635	20	,	,	PUNCT
ftr-362	3635	21	and	and	CCONJ
ftr-362	3635	22	sign	sign	VERB
ftr-362	3635	23	a	a	DET
ftr-362	3635	24	tax	tax	NOUN
ftr-362	3635	25	return	return	NOUN
ftr-362	3635	26	or	or	CCONJ
ftr-362	3635	27	claim	claim	NOUN
ftr-362	3635	28	for	for	ADP
ftr-362	3635	29	refund	refund	NOUN
ftr-362	3635	30	,	,	PUNCT
ftr-362	3635	31	commensurate	commensurate	ADJ
ftr-362	3635	32	with	with	ADP
ftr-362	3635	33	the	the	DET
ftr-362	3635	34	registered	register	VERB
ftr-362	3635	35	tax	tax	NOUN
ftr-362	3635	36	return	return	NOUN
ftr-362	3635	37	preparer	preparer	NOUN
ftr-362	3635	38	’s	’s	PART
ftr-362	3635	39	level	level	NOUN
ftr-362	3635	40	of	of	ADP
ftr-362	3635	41	competence	competence	NOUN
ftr-362	3635	42	as	as	SCONJ
ftr-362	3635	43	demonstrated	demonstrate	VERB
ftr-362	3635	44	by	by	ADP
ftr-362	3635	45	written	write	VERB
ftr-362	3635	46	examination	examination	NOUN
ftr-362	3635	47	.	.	PUNCT
ftr-362	3636	1	the	the	DET
ftr-362	3636	2	proposed	propose	VERB
ftr-362	3636	3	regulations	regulation	NOUN
ftr-362	3636	4	also	also	ADV
ftr-362	3636	5	revise	revise	VERB
ftr-362	3636	6	section	section	NOUN
ftr-362	3636	7	10.30	10.30	NUM
ftr-362	3636	8	regarding	regard	VERB
ftr-362	3636	9	solicitation	solicitation	NOUN
ftr-362	3636	10	,	,	PUNCT
ftr-362	3636	11	section	section	NOUN
ftr-362	3636	12	10.36	10.36	NUM
ftr-362	3636	13	regarding	regard	VERB
ftr-362	3636	14	procedures	procedure	NOUN
ftr-362	3636	15	to	to	PART
ftr-362	3636	16	ensure	ensure	VERB
ftr-362	3636	17	compliance	compliance	NOUN
ftr-362	3636	18	,	,	PUNCT
ftr-362	3636	19	and	and	CCONJ
ftr-362	3636	20	section	section	NOUN
ftr-362	3636	21	10.51	10.51	NUM
ftr-362	3636	22	regarding	regard	VERB
ftr-362	3636	23	incompetence	incompetence	NOUN
ftr-362	3636	24	and	and	CCONJ
ftr-362	3636	25	disreputable	disreputable	ADJ
ftr-362	3636	26	conduct	conduct	NOUN
ftr-362	3636	27	.	.	PUNCT
ftr-362	3637	1	proposed	propose	VERB
ftr-362	3637	2	regulations	regulation	NOUN
ftr-362	3637	3	under	under	ADP
ftr-362	3637	4	section	section	NOUN
ftr-362	3637	5	6109	6109	NUM
ftr-362	3637	6	of	of	ADP
ftr-362	3637	7	the	the	DET
ftr-362	3637	8	code	code	NOUN
ftr-362	3637	9	(	(	PUNCT
ftr-362	3637	10	reg-134235	reg-134235	NOUN
ftr-362	3637	11	-	-	PUNCT
ftr-362	3637	12	08	08	NUM
ftr-362	3637	13	)	)	PUNCT
ftr-362	3637	14	published	publish	VERB
ftr-362	3637	15	in	in	ADP
ftr-362	3637	16	the	the	DET
ftr-362	3637	17	federal	federal	ADJ
ftr-362	3637	18	register	register	NOUN
ftr-362	3637	19	(	(	PUNCT
ftr-362	3637	20	75	75	NUM
ftr-362	3637	21	fr	fr	NOUN
ftr-362	3637	22	14539	14539	NUM
ftr-362	3637	23	)	)	PUNCT
ftr-362	3637	24	on	on	ADP
ftr-362	3637	25	march	march	PROPN
ftr-362	3637	26	26	26	NUM
ftr-362	3637	27	,	,	PUNCT
ftr-362	3637	28	2010	2010	NUM
ftr-362	3637	29	,	,	PUNCT
ftr-362	3637	30	also	also	ADV
ftr-362	3637	31	implement	implement	VERB
ftr-362	3637	32	certain	certain	ADJ
ftr-362	3637	33	recommendations	recommendation	NOUN
ftr-362	3637	34	in	in	ADP
ftr-362	3637	35	the	the	DET
ftr-362	3637	36	report	report	NOUN
ftr-362	3637	37	.	.	PUNCT
ftr-362	3638	1	the	the	DET
ftr-362	3638	2	proposed	propose	VERB
ftr-362	3638	3	regulations	regulation	NOUN
ftr-362	3638	4	under	under	ADP
ftr-362	3638	5	section	section	NOUN
ftr-362	3638	6	6109	6109	NUM
ftr-362	3638	7	provide	provide	VERB
ftr-362	3638	8	that	that	PRON
ftr-362	3638	9	,	,	PUNCT
ftr-362	3638	10	for	for	ADP
ftr-362	3638	11	returns	return	NOUN
ftr-362	3638	12	or	or	CCONJ
ftr-362	3638	13	claims	claim	NOUN
ftr-362	3638	14	for	for	ADP
ftr-362	3638	15	refund	refund	NOUN
ftr-362	3638	16	filed	file	VERB
ftr-362	3638	17	after	after	ADP
ftr-362	3638	18	december	december	PROPN
ftr-362	3638	19	31	31	NUM
ftr-362	3638	20	,	,	PUNCT
ftr-362	3638	21	2010	2010	NUM
ftr-362	3638	22	,	,	PUNCT
ftr-362	3638	23	the	the	DET
ftr-362	3638	24	identifying	identify	VERB
ftr-362	3638	25	number	number	NOUN
ftr-362	3638	26	of	of	ADP
ftr-362	3638	27	a	a	DET
ftr-362	3638	28	tax	tax	NOUN
ftr-362	3638	29	return	return	NOUN
ftr-362	3638	30	preparer	preparer	NOUN
ftr-362	3638	31	is	be	AUX
ftr-362	3638	32	the	the	DET
ftr-362	3638	33	individual	individual	NOUN
ftr-362	3638	34	’s	’s	PART
ftr-362	3638	35	preparer	preparer	PROPN
ftr-362	3638	36	tax	tax	NOUN
ftr-362	3638	37	identification	identification	NOUN
ftr-362	3638	38	number	number	NOUN
ftr-362	3638	39	(	(	PUNCT
ftr-362	3638	40	ptin	ptin	NOUN
ftr-362	3638	41	)	)	PUNCT
ftr-362	3638	42	or	or	CCONJ
ftr-362	3638	43	such	such	ADJ
ftr-362	3638	44	other	other	ADJ
ftr-362	3638	45	number	number	NOUN
ftr-362	3638	46	prescribed	prescribe	VERB
ftr-362	3638	47	by	by	ADP
ftr-362	3638	48	the	the	DET
ftr-362	3638	49	irs	irs	PROPN
ftr-362	3638	50	in	in	ADP
ftr-362	3638	51	forms	form	NOUN
ftr-362	3638	52	,	,	PUNCT
ftr-362	3638	53	instructions	instruction	NOUN
ftr-362	3638	54	,	,	PUNCT
ftr-362	3638	55	or	or	CCONJ
ftr-362	3638	56	other	other	ADJ
ftr-362	3638	57	appropriate	appropriate	ADJ
ftr-362	3638	58	guidance	guidance	NOUN
ftr-362	3638	59	.	.	PUNCT
ftr-362	3639	1	the	the	DET
ftr-362	3639	2	proposed	propose	VERB
ftr-362	3639	3	regulations	regulation	NOUN
ftr-362	3639	4	under	under	ADP
ftr-362	3639	5	section	section	NOUN
ftr-362	3639	6	6109	6109	NUM
ftr-362	3639	7	provide	provide	VERB
ftr-362	3639	8	that	that	SCONJ
ftr-362	3639	9	the	the	DET
ftr-362	3639	10	irs	irs	PROPN
ftr-362	3639	11	is	be	AUX
ftr-362	3639	12	authorized	authorize	VERB
ftr-362	3639	13	to	to	PART
ftr-362	3639	14	require	require	VERB
ftr-362	3639	15	through	through	ADP
ftr-362	3639	16	other	other	ADJ
ftr-362	3639	17	guidance	guidance	NOUN
ftr-362	3639	18	(	(	PUNCT
ftr-362	3639	19	as	as	ADV
ftr-362	3639	20	well	well	ADV
ftr-362	3639	21	as	as	ADP
ftr-362	3639	22	in	in	ADP
ftr-362	3639	23	forms	form	NOUN
ftr-362	3639	24	and	and	CCONJ
ftr-362	3639	25	instructions	instruction	NOUN
ftr-362	3639	26	)	)	PUNCT
ftr-362	3639	27	that	that	SCONJ
ftr-362	3639	28	tax	tax	NOUN
ftr-362	3639	29	return	return	NOUN
ftr-362	3639	30	preparers	preparer	NOUN
ftr-362	3639	31	apply	apply	VERB
ftr-362	3639	32	for	for	ADP
ftr-362	3639	33	a	a	DET
ftr-362	3639	34	ptin	ptin	NOUN
ftr-362	3639	35	or	or	CCONJ
ftr-362	3639	36	other	other	ADJ
ftr-362	3639	37	prescribed	prescribed	ADJ
ftr-362	3639	38	identifying	identify	VERB
ftr-362	3639	39	number	number	NOUN
ftr-362	3639	40	,	,	PUNCT
ftr-362	3639	41	the	the	DET
ftr-362	3639	42	regular	regular	ADJ
ftr-362	3639	43	renewal	renewal	NOUN
ftr-362	3639	44	of	of	ADP
ftr-362	3639	45	ptins	ptin	NOUN
ftr-362	3639	46	or	or	CCONJ
ftr-362	3639	47	other	other	ADJ
ftr-362	3639	48	prescribed	prescribed	ADJ
ftr-362	3639	49	identifying	identify	VERB
ftr-362	3639	50	number	number	NOUN
ftr-362	3639	51	,	,	PUNCT
ftr-362	3639	52	and	and	CCONJ
ftr-362	3639	53	the	the	DET
ftr-362	3639	54	payment	payment	NOUN
ftr-362	3639	55	of	of	ADP
ftr-362	3639	56	user	user	NOUN
ftr-362	3639	57	fees	fee	NOUN
ftr-362	3639	58	.	.	PUNCT
ftr-362	3640	1	d.	d.	PROPN
ftr-362	3640	2	proposed	propose	VERB
ftr-362	3640	3	amendments	amendment	NOUN
ftr-362	3640	4	to	to	PART
ftr-362	3640	5	circular	circular	VERB
ftr-362	3640	6	230	230	NUM
ftr-362	3640	7	.	.	PUNCT
ftr-362	3640	8	reg-138637	reg-138637	NOUN
ftr-362	3640	9	-	-	PUNCT
ftr-362	3640	10	07	07	NUM
ftr-362	3640	11	,	,	PUNCT
ftr-362	3640	12	rules	rule	NOUN
ftr-362	3640	13	governing	govern	VERB
ftr-362	3640	14	practice	practice	NOUN
ftr-362	3640	15	before	before	ADP
ftr-362	3640	16	the	the	DET
ftr-362	3640	17	internal	internal	ADJ
ftr-362	3640	18	revenue	revenue	NOUN
ftr-362	3640	19	service	service	NOUN
ftr-362	3640	20	,	,	PUNCT
ftr-362	3640	21	2010	2010	NUM
ftr-362	3640	22	-	-	SYM
ftr-362	3640	23	44	44	NUM
ftr-362	3640	24	i.r.b	i.r.b	NOUN
ftr-362	3640	25	.	.	PUNCT
ftr-362	3641	1	581	581	NUM
ftr-362	3641	2	(	(	PUNCT
ftr-362	3641	3	8/19/10	8/19/10	NUM
ftr-362	3641	4	)	)	PUNCT
ftr-362	3641	5	.	.	PUNCT
ftr-362	3642	1	these	these	DET
ftr-362	3642	2	proposed	propose	VERB
ftr-362	3642	3	regulations	regulation	NOUN
ftr-362	3642	4	contain	contain	VERB
ftr-362	3642	5	standards	standard	NOUN
ftr-362	3642	6	with	with	ADP
ftr-362	3642	7	respect	respect	NOUN
ftr-362	3642	8	to	to	ADP
ftr-362	3642	9	tax	tax	NOUN
ftr-362	3642	10	returns	return	NOUN
ftr-362	3642	11	under	under	ADP
ftr-362	3642	12	§	§	PROPN
ftr-362	3642	13	10.34	10.34	NUM
ftr-362	3642	14	,	,	PUNCT
ftr-362	3642	15	as	as	ADV
ftr-362	3642	16	well	well	ADV
ftr-362	3642	17	as	as	ADP
ftr-362	3642	18	new	new	ADJ
ftr-362	3642	19	rules	rule	NOUN
ftr-362	3642	20	governing	govern	VERB
ftr-362	3642	21	the	the	DET
ftr-362	3642	22	oversight	oversight	NOUN
ftr-362	3642	23	of	of	ADP
ftr-362	3642	24	tax	tax	NOUN
ftr-362	3642	25	return	return	NOUN
ftr-362	3642	26	preparers	preparer	NOUN
ftr-362	3642	27	under	under	ADP
ftr-362	3642	28	§	§	PROPN
ftr-362	3642	29	§	§	PROPN
ftr-362	3642	30	10.3	10.3	NUM
ftr-362	3642	31	through	through	ADP
ftr-362	3642	32	10.6	10.6	NUM
ftr-362	3642	33	.	.	PUNCT
ftr-362	3643	1	there	there	PRON
ftr-362	3643	2	are	be	VERB
ftr-362	3643	3	also	also	ADV
ftr-362	3643	4	proposed	propose	VERB
ftr-362	3643	5	revisions	revision	NOUN
ftr-362	3643	6	to	to	ADP
ftr-362	3643	7	§	§	PROPN
ftr-362	3643	8	10.30	10.30	NUM
ftr-362	3643	9	regarding	regard	VERB
ftr-362	3643	10	solicitation	solicitation	NOUN
ftr-362	3643	11	,	,	PUNCT
ftr-362	3643	12	§	§	PROPN
ftr-362	3643	13	10.36	10.36	NUM
ftr-362	3643	14	regarding	regard	VERB
ftr-362	3643	15	procedures	procedure	NOUN
ftr-362	3643	16	to	to	PART
ftr-362	3643	17	ensure	ensure	VERB
ftr-362	3643	18	compliance	compliance	NOUN
ftr-362	3643	19	,	,	PUNCT
ftr-362	3643	20	and	and	CCONJ
ftr-362	3643	21	§	§	PROPN
ftr-362	3643	22	10.51	10.51	NUM
ftr-362	3643	23	regarding	regard	VERB
ftr-362	3643	24	incompetence	incompetence	NOUN
ftr-362	3643	25	and	and	CCONJ
ftr-362	3643	26	disreputable	disreputable	ADJ
ftr-362	3643	27	conduct	conduct	NOUN
ftr-362	3643	28	.	.	PUNCT
ftr-362	3644	1	e.	e.	PROPN
ftr-362	3644	2	final	final	PROPN
ftr-362	3644	3	§	§	PROPN
ftr-362	3644	4	6109	6109	NUM
ftr-362	3644	5	regulations	regulation	NOUN
ftr-362	3644	6	.	.	PUNCT
ftr-362	3645	1	t.d	t.d	PROPN
ftr-362	3645	2	.	.	NOUN
ftr-362	3645	3	9501	9501	NUM
ftr-362	3645	4	,	,	PUNCT
ftr-362	3645	5	furnishing	furnish	VERB
ftr-362	3645	6	identifying	identify	VERB
ftr-362	3645	7	number	number	NOUN
ftr-362	3645	8	of	of	ADP
ftr-362	3645	9	tax	tax	NOUN
ftr-362	3645	10	return	return	NOUN
ftr-362	3645	11	preparer	preparer	NOUN
ftr-362	3645	12	,	,	PUNCT
ftr-362	3645	13	75	75	NUM
ftr-362	3645	14	f.r	f.r	NOUN
ftr-362	3645	15	.	.	PROPN
ftr-362	3645	16	60309	60309	NUM
ftr-362	3645	17	(	(	PUNCT
ftr-362	3645	18	9/28/10	9/28/10	NUM
ftr-362	3645	19	)	)	PUNCT
ftr-362	3645	20	.	.	PUNCT
ftr-362	3646	1	final	final	ADJ
ftr-362	3646	2	regulations	regulation	NOUN
ftr-362	3646	3	amending	amend	VERB
ftr-362	3646	4	§	§	PROPN
ftr-362	3646	5	1.6109	1.6109	NUM
ftr-362	3646	6	-	-	SYM
ftr-362	3646	7	2	2	NUM
ftr-362	3646	8	explaining	explain	VERB
ftr-362	3646	9	how	how	SCONJ
ftr-362	3646	10	the	the	DET
ftr-362	3646	11	irs	irs	PROPN
ftr-362	3646	12	will	will	AUX
ftr-362	3646	13	define	define	VERB
ftr-362	3646	14	those	those	PRON
ftr-362	3646	15	required	require	VERB
ftr-362	3646	16	to	to	PART
ftr-362	3646	17	obtain	obtain	VERB
ftr-362	3646	18	a	a	DET
ftr-362	3646	19	ptin	ptin	NOUN
ftr-362	3646	20	as	as	ADP
ftr-362	3646	21	a	a	DET
ftr-362	3646	22	return	return	NOUN
ftr-362	3646	23	preparer	preparer	NOUN
ftr-362	3646	24	,	,	PUNCT
ftr-362	3646	25	with	with	ADP
ftr-362	3646	26	four	four	NUM
ftr-362	3646	27	examples	example	NOUN
ftr-362	3646	28	.	.	PUNCT
ftr-362	3647	1	744	744	NUM
ftr-362	3647	2	florida	florida	PROPN
ftr-362	3647	3	tax	tax	NOUN
ftr-362	3647	4	review	review	NOUN
ftr-362	3647	5	[	[	X
ftr-362	3647	6	vol	vol	NOUN
ftr-362	3647	7	.	.	PUNCT
ftr-362	3647	8	10:9	10:9	NUM
ftr-362	3647	9	f.	f.	PROPN
ftr-362	3647	10	david	david	PROPN
ftr-362	3647	11	williams	williams	PROPN
ftr-362	3647	12	is	be	AUX
ftr-362	3647	13	to	to	PART
ftr-362	3647	14	be	be	AUX
ftr-362	3647	15	given	give	VERB
ftr-362	3647	16	“	"	PUNCT
ftr-362	3647	17	broad	broad	ADJ
ftr-362	3647	18	responsibility	responsibility	NOUN
ftr-362	3647	19	.	.	PUNCT
ftr-362	3647	20	”	"	PUNCT
ftr-362	3648	1	ir-2010	ir-2010	NOUN
ftr-362	3648	2	-	-	PUNCT
ftr-362	3648	3	107	107	NUM
ftr-362	3648	4	(	(	PUNCT
ftr-362	3648	5	10/26/10	10/26/10	NUM
ftr-362	3648	6	)	)	PUNCT
ftr-362	3648	7	.	.	PUNCT
ftr-362	3649	1	in	in	ADP
ftr-362	3649	2	a	a	DET
ftr-362	3649	3	speech	speech	NOUN
ftr-362	3649	4	to	to	ADP
ftr-362	3649	5	the	the	DET
ftr-362	3649	6	aicpa	aicpa	ADJ
ftr-362	3649	7	fall	fall	NOUN
ftr-362	3649	8	meeting	meeting	NOUN
ftr-362	3649	9	,	,	PUNCT
ftr-362	3649	10	irs	irs	PROPN
ftr-362	3649	11	commissioner	commissioner	PROPN
ftr-362	3649	12	shulman	shulman	PROPN
ftr-362	3649	13	announced	announce	VERB
ftr-362	3649	14	the	the	DET
ftr-362	3649	15	creation	creation	NOUN
ftr-362	3649	16	of	of	ADP
ftr-362	3649	17	a	a	DET
ftr-362	3649	18	return	return	NOUN
ftr-362	3649	19	preparer	preparer	NOUN
ftr-362	3649	20	office	office	NOUN
ftr-362	3649	21	under	under	ADP
ftr-362	3649	22	david	david	PROPN
ftr-362	3649	23	r.	r.	PROPN
ftr-362	3649	24	williams	williams	PROPN
ftr-362	3649	25	at	at	ADP
ftr-362	3649	26	the	the	DET
ftr-362	3649	27	irs	irs	PROPN
ftr-362	3649	28	itself	itself	PRON
ftr-362	3649	29	,	,	PUNCT
ftr-362	3649	30	which	which	DET
ftr-362	3649	31	office	office	NOUN
ftr-362	3649	32	is	be	AUX
ftr-362	3649	33	to	to	PART
ftr-362	3649	34	have	have	VERB
ftr-362	3649	35	“	"	PUNCT
ftr-362	3649	36	broad	broad	ADJ
ftr-362	3649	37	responsibility	responsibility	NOUN
ftr-362	3649	38	”	"	PUNCT
ftr-362	3649	39	for	for	ADP
ftr-362	3649	40	the	the	DET
ftr-362	3649	41	return	return	NOUN
ftr-362	3649	42	preparer	preparer	NOUN
ftr-362	3649	43	initiative	initiative	NOUN
ftr-362	3649	44	.	.	PUNCT
ftr-362	3650	1	the	the	DET
ftr-362	3650	2	office	office	NOUN
ftr-362	3650	3	will	will	AUX
ftr-362	3650	4	complement	complement	VERB
ftr-362	3650	5	the	the	DET
ftr-362	3650	6	work	work	NOUN
ftr-362	3650	7	of	of	ADP
ftr-362	3650	8	the	the	DET
ftr-362	3650	9	irs	irs	PROPN
ftr-362	3650	10	office	office	NOUN
ftr-362	3650	11	of	of	ADP
ftr-362	3650	12	professional	professional	ADJ
ftr-362	3650	13	responsibility	responsibility	NOUN
ftr-362	3650	14	under	under	ADP
ftr-362	3650	15	karen	karen	PROPN
ftr-362	3650	16	hawkins	hawkins	PROPN
ftr-362	3650	17	.	.	PUNCT
ftr-362	3651	1	g.	g.	PROPN
ftr-362	3651	2	register	register	VERB
ftr-362	3651	3	those	those	DET
ftr-362	3651	4	staff	staff	NOUN
ftr-362	3651	5	members	member	NOUN
ftr-362	3651	6	as	as	ADP
ftr-362	3651	7	“	"	PUNCT
ftr-362	3651	8	supervised	supervised	ADJ
ftr-362	3651	9	preparers	preparer	NOUN
ftr-362	3651	10	”	"	PUNCT
ftr-362	3651	11	!	!	PUNCT
ftr-362	3652	1	notice	notice	VERB
ftr-362	3652	2	2011	2011	NUM
ftr-362	3652	3	-	-	SYM
ftr-362	3652	4	6	6	NUM
ftr-362	3652	5	,	,	PUNCT
ftr-362	3652	6	2011	2011	NUM
ftr-362	3652	7	-	-	SYM
ftr-362	3652	8	3	3	NUM
ftr-362	3652	9	i.r.b	i.r.b	NOUN
ftr-362	3652	10	.	.	PUNCT
ftr-362	3653	1	315	315	NUM
ftr-362	3653	2	(	(	PUNCT
ftr-362	3653	3	12/30/10	12/30/10	PROPN
ftr-362	3653	4	)	)	PUNCT
ftr-362	3653	5	.	.	PUNCT
ftr-362	3654	1	this	this	DET
ftr-362	3654	2	notice	notice	NOUN
ftr-362	3654	3	provides	provide	VERB
ftr-362	3654	4	guidance	guidance	NOUN
ftr-362	3654	5	on	on	ADP
ftr-362	3654	6	the	the	DET
ftr-362	3654	7	new	new	ADJ
ftr-362	3654	8	regulations	regulation	NOUN
ftr-362	3654	9	§	§	PROPN
ftr-362	3654	10	1.6901	1.6901	NUM
ftr-362	3654	11	-	-	SYM
ftr-362	3654	12	2	2	NUM
ftr-362	3654	13	governing	govern	VERB
ftr-362	3654	14	tax	tax	NOUN
ftr-362	3654	15	return	return	NOUN
ftr-362	3654	16	preparers	preparer	NOUN
ftr-362	3654	17	,	,	PUNCT
ftr-362	3654	18	including	include	VERB
ftr-362	3654	19	the	the	DET
ftr-362	3654	20	exemption	exemption	NOUN
ftr-362	3654	21	from	from	ADP
ftr-362	3654	22	continuing	continue	VERB
ftr-362	3654	23	education	education	NOUN
ftr-362	3654	24	requirements	requirement	NOUN
ftr-362	3654	25	and	and	CCONJ
ftr-362	3654	26	competency	competency	NOUN
ftr-362	3654	27	exams	exam	NOUN
ftr-362	3654	28	for	for	ADP
ftr-362	3654	29	non	non	ADJ
ftr-362	3654	30	-	-	ADJ
ftr-362	3654	31	signing	signing	ADJ
ftr-362	3654	32	supervised	supervised	ADJ
ftr-362	3654	33	staff	staff	NOUN
ftr-362	3654	34	members	member	NOUN
ftr-362	3654	35	employed	employ	VERB
ftr-362	3654	36	and	and	CCONJ
ftr-362	3654	37	supervised	supervise	VERB
ftr-362	3654	38	by	by	ADP
ftr-362	3654	39	an	an	DET
ftr-362	3654	40	attorney	attorney	NOUN
ftr-362	3654	41	,	,	PUNCT
ftr-362	3654	42	cpa	cpa	NOUN
ftr-362	3654	43	or	or	CCONJ
ftr-362	3654	44	enrolled	enrol	VERB
ftr-362	3654	45	agent	agent	NOUN
ftr-362	3654	46	;	;	PUNCT
ftr-362	3654	47	however	however	ADV
ftr-362	3654	48	,	,	PUNCT
ftr-362	3654	49	these	these	DET
ftr-362	3654	50	“	"	PUNCT
ftr-362	3654	51	supervised	supervised	ADJ
ftr-362	3654	52	preparers	preparer	NOUN
ftr-362	3654	53	”	"	PUNCT
ftr-362	3654	54	must	must	AUX
ftr-362	3654	55	obtain	obtain	VERB
ftr-362	3654	56	ptins	ptin	NOUN
ftr-362	3654	57	and	and	CCONJ
ftr-362	3654	58	pass	pass	VERB
ftr-362	3654	59	the	the	DET
ftr-362	3654	60	mandatory	mandatory	ADJ
ftr-362	3654	61	tax	tax	NOUN
ftr-362	3654	62	compliance	compliance	NOUN
ftr-362	3654	63	and	and	CCONJ
ftr-362	3654	64	suitability	suitability	NOUN
ftr-362	3654	65	checks	check	NOUN
ftr-362	3654	66	[	[	X
ftr-362	3654	67	and	and	CCONJ
ftr-362	3654	68	pay	pay	VERB
ftr-362	3654	69	the	the	DET
ftr-362	3654	70	$	$	SYM
ftr-362	3654	71	64.25	64.25	NUM
ftr-362	3654	72	annual	annual	ADJ
ftr-362	3654	73	fee	fee	NOUN
ftr-362	3654	74	]	]	PUNCT
ftr-362	3654	75	.	.	PUNCT
ftr-362	3655	1	the	the	DET
ftr-362	3655	2	notice	notice	NOUN
ftr-362	3655	3	also	also	ADV
ftr-362	3655	4	contains	contain	VERB
ftr-362	3655	5	a	a	DET
ftr-362	3655	6	list	list	NOUN
ftr-362	3655	7	of	of	ADP
ftr-362	3655	8	forms	form	NOUN
ftr-362	3655	9	that	that	PRON
ftr-362	3655	10	do	do	AUX
ftr-362	3655	11	not	not	PART
ftr-362	3655	12	require	require	VERB
ftr-362	3655	13	that	that	SCONJ
ftr-362	3655	14	their	their	PRON
ftr-362	3655	15	preparer	preparer	NOUN
ftr-362	3655	16	have	have	VERB
ftr-362	3655	17	a	a	DET
ftr-362	3655	18	ptin	ptin	NOUN
ftr-362	3655	19	,	,	PUNCT
ftr-362	3655	20	as	as	ADV
ftr-362	3655	21	well	well	ADV
ftr-362	3655	22	as	as	ADP
ftr-362	3655	23	interim	interim	ADJ
ftr-362	3655	24	rules	rule	NOUN
ftr-362	3655	25	that	that	PRON
ftr-362	3655	26	permit	permit	VERB
ftr-362	3655	27	individuals	individual	NOUN
ftr-362	3655	28	to	to	PART
ftr-362	3655	29	obtain	obtain	VERB
ftr-362	3655	30	provisional	provisional	ADJ
ftr-362	3655	31	ptins	ptin	NOUN
ftr-362	3655	32	before	before	ADP
ftr-362	3655	33	the	the	DET
ftr-362	3655	34	first	first	ADJ
ftr-362	3655	35	offering	offering	NOUN
ftr-362	3655	36	of	of	ADP
ftr-362	3655	37	competency	competency	NOUN
ftr-362	3655	38	examinations	examination	NOUN
ftr-362	3655	39	,	,	PUNCT
ftr-362	3655	40	which	which	PRON
ftr-362	3655	41	ptins	ptin	NOUN
ftr-362	3655	42	may	may	AUX
ftr-362	3655	43	be	be	AUX
ftr-362	3655	44	renewed	renew	VERB
ftr-362	3655	45	until	until	ADP
ftr-362	3655	46	the	the	DET
ftr-362	3655	47	end	end	NOUN
ftr-362	3655	48	of	of	ADP
ftr-362	3655	49	2013	2013	NUM
ftr-362	3655	50	.	.	PUNCT
ftr-362	3656	1	9	9	X
ftr-362	3656	2	.	.	X
ftr-362	3657	1	this	this	DET
ftr-362	3657	2	whistleblower	whistleblower	NOUN
ftr-362	3657	3	gets	get	VERB
ftr-362	3657	4	a	a	DET
ftr-362	3657	5	chance	chance	NOUN
ftr-362	3657	6	to	to	PART
ftr-362	3657	7	let	let	VERB
ftr-362	3657	8	the	the	DET
ftr-362	3657	9	tax	tax	NOUN
ftr-362	3657	10	court	court	NOUN
ftr-362	3657	11	decide	decide	VERB
ftr-362	3657	12	whether	whether	SCONJ
ftr-362	3657	13	or	or	CCONJ
ftr-362	3657	14	not	not	PART
ftr-362	3657	15	he	he	PRON
ftr-362	3657	16	was	be	AUX
ftr-362	3657	17	whistling	whistle	VERB
ftr-362	3657	18	in	in	ADP
ftr-362	3657	19	the	the	DET
ftr-362	3657	20	dark	dark	NOUN
ftr-362	3657	21	.	.	PUNCT
ftr-362	3658	1	cooper	cooper	PROPN
ftr-362	3658	2	v.	v.	PROPN
ftr-362	3658	3	commissioner	commissioner	PROPN
ftr-362	3658	4	,	,	PUNCT
ftr-362	3658	5	135	135	NUM
ftr-362	3658	6	t.c	t.c	PROPN
ftr-362	3658	7	.	.	PUNCT
ftr-362	3659	1	no	no	INTJ
ftr-362	3659	2	.	.	NOUN
ftr-362	3659	3	4	4	NUM
ftr-362	3659	4	(	(	PUNCT
ftr-362	3659	5	7/8/10	7/8/10	NUM
ftr-362	3659	6	)	)	PUNCT
ftr-362	3659	7	.	.	PUNCT
ftr-362	3660	1	the	the	DET
ftr-362	3660	2	tax	tax	NOUN
ftr-362	3660	3	court	court	NOUN
ftr-362	3660	4	(	(	PUNCT
ftr-362	3660	5	judge	judge	NOUN
ftr-362	3660	6	kroupa	kroupa	PROPN
ftr-362	3660	7	)	)	PUNCT
ftr-362	3660	8	held	hold	VERB
ftr-362	3660	9	that	that	SCONJ
ftr-362	3660	10	it	it	PRON
ftr-362	3660	11	has	have	VERB
ftr-362	3660	12	jurisdiction	jurisdiction	NOUN
ftr-362	3660	13	under	under	ADP
ftr-362	3660	14	§	§	PROPN
ftr-362	3660	15	7623(b)(4	7623(b)(4	NUM
ftr-362	3660	16	)	)	PUNCT
ftr-362	3660	17	to	to	PART
ftr-362	3660	18	review	review	VERB
ftr-362	3660	19	the	the	DET
ftr-362	3660	20	denial	denial	NOUN
ftr-362	3660	21	of	of	ADP
ftr-362	3660	22	a	a	DET
ftr-362	3660	23	claim	claim	NOUN
ftr-362	3660	24	for	for	ADP
ftr-362	3660	25	a	a	DET
ftr-362	3660	26	whistleblower	whistleblower	NOUN
ftr-362	3660	27	award	award	NOUN
ftr-362	3660	28	.	.	PUNCT
ftr-362	3661	1	the	the	DET
ftr-362	3661	2	court	court	NOUN
ftr-362	3661	3	rejected	reject	VERB
ftr-362	3661	4	irs	irs	PROPN
ftr-362	3661	5	’s	’s	PART
ftr-362	3661	6	argument	argument	NOUN
ftr-362	3661	7	that	that	SCONJ
ftr-362	3661	8	the	the	DET
ftr-362	3661	9	tax	tax	NOUN
ftr-362	3661	10	court	court	NOUN
ftr-362	3661	11	’s	’s	PART
ftr-362	3661	12	jurisdiction	jurisdiction	NOUN
ftr-362	3661	13	is	be	AUX
ftr-362	3661	14	limited	limit	VERB
ftr-362	3661	15	to	to	ADP
ftr-362	3661	16	appeals	appeal	NOUN
ftr-362	3661	17	of	of	ADP
ftr-362	3661	18	a	a	DET
ftr-362	3661	19	determination	determination	NOUN
ftr-362	3661	20	of	of	ADP
ftr-362	3661	21	the	the	DET
ftr-362	3661	22	amount	amount	NOUN
ftr-362	3661	23	of	of	ADP
ftr-362	3661	24	the	the	DET
ftr-362	3661	25	award	award	NOUN
ftr-362	3661	26	.	.	PUNCT
ftr-362	3662	1	10	10	NUM
ftr-362	3662	2	.	.	PUNCT
ftr-362	3663	1	might	might	AUX
ftr-362	3663	2	this	this	DET
ftr-362	3663	3	case	case	NOUN
ftr-362	3663	4	lead	lead	VERB
ftr-362	3663	5	to	to	ADP
ftr-362	3663	6	doma	doma	PROPN
ftr-362	3663	7	becoming	become	VERB
ftr-362	3663	8	the	the	DET
ftr-362	3663	9	twenty	twenty	NUM
ftr-362	3663	10	eighth	eighth	ADJ
ftr-362	3663	11	amendment	amendment	NOUN
ftr-362	3663	12	?	?	PUNCT
ftr-362	3664	1	gill	gill	PROPN
ftr-362	3664	2	v.	v.	ADP
ftr-362	3664	3	office	office	NOUN
ftr-362	3664	4	of	of	ADP
ftr-362	3664	5	personnel	personnel	NOUN
ftr-362	3664	6	management	management	NOUN
ftr-362	3664	7	,	,	PUNCT
ftr-362	3664	8	106	106	NUM
ftr-362	3664	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3664	10	2018	2018	NUM
ftr-362	3664	11	-	-	SYM
ftr-362	3664	12	5184	5184	NUM
ftr-362	3664	13	(	(	PUNCT
ftr-362	3664	14	d.	d.	PROPN
ftr-362	3664	15	mass	mass	PROPN
ftr-362	3664	16	.	.	PUNCT
ftr-362	3665	1	7/8/10	7/8/10	NUM
ftr-362	3665	2	)	)	PUNCT
ftr-362	3665	3	.	.	PUNCT
ftr-362	3666	1	district	district	PROPN
ftr-362	3666	2	court	court	PROPN
ftr-362	3666	3	judge	judge	PROPN
ftr-362	3666	4	tauro	tauro	PROPN
ftr-362	3666	5	held	hold	VERB
ftr-362	3666	6	that	that	SCONJ
ftr-362	3666	7	§	§	PROPN
ftr-362	3666	8	3	3	NUM
ftr-362	3666	9	of	of	ADP
ftr-362	3666	10	the	the	DET
ftr-362	3666	11	defense	defense	NOUN
ftr-362	3666	12	of	of	ADP
ftr-362	3666	13	marriage	marriage	NOUN
ftr-362	3666	14	act	act	NOUN
ftr-362	3666	15	,	,	PUNCT
ftr-362	3666	16	1	1	NUM
ftr-362	3666	17	u.s.c	u.s.c	NOUN
ftr-362	3666	18	.	.	PUNCT
ftr-362	3667	1	§	§	PROPN
ftr-362	3667	2	7	7	NUM
ftr-362	3667	3	,	,	PUNCT
ftr-362	3667	4	which	which	PRON
ftr-362	3667	5	limits	limit	VERB
ftr-362	3667	6	the	the	DET
ftr-362	3667	7	meaning	meaning	NOUN
ftr-362	3667	8	of	of	ADP
ftr-362	3667	9	the	the	DET
ftr-362	3667	10	word	word	NOUN
ftr-362	3667	11	“	"	PUNCT
ftr-362	3667	12	marriage	marriage	NOUN
ftr-362	3667	13	”	"	PUNCT
ftr-362	3667	14	to	to	ADP
ftr-362	3667	15	“	"	PUNCT
ftr-362	3667	16	a	a	DET
ftr-362	3667	17	legal	legal	ADJ
ftr-362	3667	18	union	union	NOUN
ftr-362	3667	19	between	between	ADP
ftr-362	3667	20	one	one	NUM
ftr-362	3667	21	man	man	NOUN
ftr-362	3667	22	and	and	CCONJ
ftr-362	3667	23	one	one	NUM
ftr-362	3667	24	woman	woman	NOUN
ftr-362	3667	25	as	as	ADP
ftr-362	3667	26	husband	husband	NOUN
ftr-362	3667	27	and	and	CCONJ
ftr-362	3667	28	wife	wife	NOUN
ftr-362	3667	29	,	,	PUNCT
ftr-362	3667	30	”	"	PUNCT
ftr-362	3668	1	and	and	CCONJ
ftr-362	3668	2	provides	provide	VERB
ftr-362	3668	3	that	that	SCONJ
ftr-362	3668	4	“	"	PUNCT
ftr-362	3668	5	the	the	DET
ftr-362	3668	6	word	word	NOUN
ftr-362	3668	7	‘	'	PUNCT
ftr-362	3668	8	spouse	spouse	NOUN
ftr-362	3668	9	’	'	PUNCT
ftr-362	3668	10	refers	refer	VERB
ftr-362	3668	11	only	only	ADV
ftr-362	3668	12	to	to	ADP
ftr-362	3668	13	a	a	DET
ftr-362	3668	14	person	person	NOUN
ftr-362	3668	15	of	of	ADP
ftr-362	3668	16	the	the	DET
ftr-362	3668	17	opposite	opposite	ADJ
ftr-362	3668	18	sex	sex	NOUN
ftr-362	3668	19	who	who	PRON
ftr-362	3668	20	is	be	AUX
ftr-362	3668	21	a	a	DET
ftr-362	3668	22	husband	husband	NOUN
ftr-362	3668	23	or	or	CCONJ
ftr-362	3668	24	wife	wife	NOUN
ftr-362	3668	25	”	"	PUNCT
ftr-362	3668	26	for	for	ADP
ftr-362	3668	27	purposes	purpose	NOUN
ftr-362	3668	28	of	of	ADP
ftr-362	3668	29	all	all	DET
ftr-362	3668	30	federal	federal	ADJ
ftr-362	3668	31	laws	law	NOUN
ftr-362	3668	32	is	be	AUX
ftr-362	3668	33	an	an	DET
ftr-362	3668	34	unconstitutional	unconstitutional	ADJ
ftr-362	3668	35	denial	denial	NOUN
ftr-362	3668	36	of	of	ADP
ftr-362	3668	37	equal	equal	ADJ
ftr-362	3668	38	protection	protection	NOUN
ftr-362	3668	39	in	in	ADP
ftr-362	3668	40	violation	violation	NOUN
ftr-362	3668	41	the	the	DET
ftr-362	3668	42	equal	equal	ADJ
ftr-362	3668	43	protection	protection	NOUN
ftr-362	3668	44	principles	principle	NOUN
ftr-362	3668	45	embodied	embody	VERB
ftr-362	3668	46	in	in	ADP
ftr-362	3668	47	the	the	DET
ftr-362	3668	48	due	due	ADJ
ftr-362	3668	49	process	process	NOUN
ftr-362	3668	50	clause	clause	NOUN
ftr-362	3668	51	of	of	ADP
ftr-362	3668	52	the	the	DET
ftr-362	3668	53	fifth	fifth	ADJ
ftr-362	3668	54	amendment	amendment	NOUN
ftr-362	3668	55	.	.	PUNCT
ftr-362	3669	1	joint	joint	ADJ
ftr-362	3669	2	return	return	NOUN
ftr-362	3669	3	filing	file	VERB
ftr-362	3669	4	status	status	NOUN
ftr-362	3669	5	under	under	ADP
ftr-362	3669	6	the	the	DET
ftr-362	3669	7	code	code	NOUN
ftr-362	3669	8	was	be	AUX
ftr-362	3669	9	one	one	NUM
ftr-362	3669	10	of	of	ADP
ftr-362	3669	11	the	the	DET
ftr-362	3669	12	issues	issue	NOUN
ftr-362	3669	13	addressed	address	VERB
ftr-362	3669	14	in	in	ADP
ftr-362	3669	15	the	the	DET
ftr-362	3669	16	case	case	NOUN
ftr-362	3669	17	;	;	PUNCT
ftr-362	3669	18	also	also	ADV
ftr-362	3669	19	addressed	address	VERB
ftr-362	3669	20	were	be	AUX
ftr-362	3669	21	government	government	NOUN
ftr-362	3669	22	benefits	benefit	NOUN
ftr-362	3669	23	available	available	ADJ
ftr-362	3669	24	to	to	PART
ftr-362	3669	25	married	married	ADJ
ftr-362	3669	26	individuals	individual	NOUN
ftr-362	3669	27	,	,	PUNCT
ftr-362	3669	28	e.g.	e.g.	ADV
ftr-362	3669	29	,	,	PUNCT
ftr-362	3669	30	employee	employee	NOUN
ftr-362	3669	31	health	health	NOUN
ftr-362	3669	32	benefits	benefit	NOUN
ftr-362	3669	33	,	,	PUNCT
ftr-362	3669	34	social	social	ADJ
ftr-362	3669	35	security	security	NOUN
ftr-362	3669	36	benefits	benefit	NOUN
ftr-362	3669	37	.	.	PUNCT
ftr-362	3670	1	2011	2011	NUM
ftr-362	3670	2	]	]	PUNCT
ftr-362	3670	3	recent	recent	ADJ
ftr-362	3670	4	developments	development	NOUN
ftr-362	3670	5	in	in	ADP
ftr-362	3670	6	federal	federal	ADJ
ftr-362	3670	7	income	income	NOUN
ftr-362	3670	8	taxation	taxation	NOUN
ftr-362	3670	9	745	745	NUM
ftr-362	3670	10	11	11	NUM
ftr-362	3670	11	.	.	PUNCT
ftr-362	3671	1	the	the	DET
ftr-362	3671	2	constitution	constitution	NOUN
ftr-362	3671	3	does	do	AUX
ftr-362	3671	4	not	not	PART
ftr-362	3671	5	require	require	VERB
ftr-362	3671	6	appeals	appeal	NOUN
ftr-362	3671	7	officers	officer	NOUN
ftr-362	3671	8	for	for	SCONJ
ftr-362	3671	9	cdp	cdp	NOUN
ftr-362	3671	10	hearings	hearing	NOUN
ftr-362	3671	11	to	to	PART
ftr-362	3671	12	be	be	AUX
ftr-362	3671	13	appointed	appoint	VERB
ftr-362	3671	14	by	by	ADP
ftr-362	3671	15	the	the	DET
ftr-362	3671	16	president	president	NOUN
ftr-362	3671	17	.	.	PUNCT
ftr-362	3672	1	tucker	tucker	PROPN
ftr-362	3672	2	v.	v.	PROPN
ftr-362	3672	3	commissioner	commissioner	PROPN
ftr-362	3672	4	,	,	PUNCT
ftr-362	3672	5	135	135	NUM
ftr-362	3672	6	t.c	t.c	PROPN
ftr-362	3672	7	.	.	PUNCT
ftr-362	3673	1	no	no	INTJ
ftr-362	3673	2	.	.	NOUN
ftr-362	3673	3	6	6	NUM
ftr-362	3673	4	(	(	PUNCT
ftr-362	3673	5	7/26/10	7/26/10	NUM
ftr-362	3673	6	)	)	PUNCT
ftr-362	3673	7	.	.	PUNCT
ftr-362	3674	1	the	the	DET
ftr-362	3674	2	taxpayer	taxpayer	NOUN
ftr-362	3674	3	requested	request	VERB
ftr-362	3674	4	a	a	DET
ftr-362	3674	5	cdp	cdp	NOUN
ftr-362	3674	6	hearing	hearing	NOUN
ftr-362	3674	7	after	after	SCONJ
ftr-362	3674	8	the	the	DET
ftr-362	3674	9	irs	irs	PROPN
ftr-362	3674	10	issued	issue	VERB
ftr-362	3674	11	a	a	DET
ftr-362	3674	12	notice	notice	NOUN
ftr-362	3674	13	of	of	ADP
ftr-362	3674	14	filing	filing	NOUN
ftr-362	3674	15	of	of	ADP
ftr-362	3674	16	a	a	DET
ftr-362	3674	17	tax	tax	NOUN
ftr-362	3674	18	lien	lien	NOUN
ftr-362	3674	19	.	.	PUNCT
ftr-362	3675	1	after	after	SCONJ
ftr-362	3675	2	the	the	DET
ftr-362	3675	3	settlement	settlement	NOUN
ftr-362	3675	4	officer	officer	NOUN
ftr-362	3675	5	had	have	AUX
ftr-362	3675	6	upheld	uphold	VERB
ftr-362	3675	7	the	the	DET
ftr-362	3675	8	tax	tax	NOUN
ftr-362	3675	9	lien	lien	NOUN
ftr-362	3675	10	notice	notice	NOUN
ftr-362	3675	11	,	,	PUNCT
ftr-362	3675	12	the	the	DET
ftr-362	3675	13	taxpayer	taxpayer	NOUN
ftr-362	3675	14	requested	request	VERB
ftr-362	3675	15	a	a	DET
ftr-362	3675	16	remand	remand	NOUN
ftr-362	3675	17	for	for	ADP
ftr-362	3675	18	a	a	DET
ftr-362	3675	19	hearing	hearing	NOUN
ftr-362	3675	20	to	to	PART
ftr-362	3675	21	be	be	AUX
ftr-362	3675	22	heard	hear	VERB
ftr-362	3675	23	by	by	ADP
ftr-362	3675	24	an	an	DET
ftr-362	3675	25	officer	officer	NOUN
ftr-362	3675	26	appointed	appoint	VERB
ftr-362	3675	27	by	by	ADP
ftr-362	3675	28	the	the	DET
ftr-362	3675	29	president	president	NOUN
ftr-362	3675	30	or	or	CCONJ
ftr-362	3675	31	the	the	DET
ftr-362	3675	32	secretary	secretary	NOUN
ftr-362	3675	33	of	of	ADP
ftr-362	3675	34	the	the	DET
ftr-362	3675	35	treasury	treasury	NOUN
ftr-362	3675	36	,	,	PUNCT
ftr-362	3675	37	in	in	ADP
ftr-362	3675	38	compliance	compliance	NOUN
ftr-362	3675	39	with	with	ADP
ftr-362	3675	40	the	the	DET
ftr-362	3675	41	appointments	appointment	NOUN
ftr-362	3675	42	clause	clause	NOUN
ftr-362	3675	43	of	of	ADP
ftr-362	3675	44	u.s	u.s	PROPN
ftr-362	3675	45	.	.	PROPN
ftr-362	3675	46	const	const	PROPN
ftr-362	3675	47	.	.	PROPN
ftr-362	3675	48	,	,	PUNCT
ftr-362	3675	49	art	art	NOUN
ftr-362	3675	50	.	.	PUNCT
ftr-362	3676	1	ii	ii	PROPN
ftr-362	3676	2	,	,	PUNCT
ftr-362	3676	3	sec	sec	PROPN
ftr-362	3676	4	.	.	PROPN
ftr-362	3676	5	2	2	NUM
ftr-362	3676	6	,	,	PUNCT
ftr-362	3676	7	cl	cl	NOUN
ftr-362	3676	8	.	.	NOUN
ftr-362	3676	9	2	2	X
ftr-362	3676	10	.	.	X
ftr-362	3676	11	judge	judge	PROPN
ftr-362	3676	12	gustafson	gustafson	PROPN
ftr-362	3676	13	held	hold	VERB
ftr-362	3676	14	that	that	SCONJ
ftr-362	3676	15	an	an	DET
ftr-362	3676	16	“	"	PUNCT
ftr-362	3676	17	officer	officer	NOUN
ftr-362	3676	18	or	or	CCONJ
ftr-362	3676	19	employee	employee	NOUN
ftr-362	3676	20	”	"	PUNCT
ftr-362	3676	21	or	or	CCONJ
ftr-362	3676	22	an	an	DET
ftr-362	3676	23	“	"	PUNCT
ftr-362	3676	24	appeals	appeal	NOUN
ftr-362	3676	25	officer	officer	NOUN
ftr-362	3676	26	”	"	PUNCT
ftr-362	3676	27	under	under	ADP
ftr-362	3676	28	§	§	PROPN
ftr-362	3676	29	6320	6320	NUM
ftr-362	3676	30	or	or	CCONJ
ftr-362	3676	31	§	§	PROPN
ftr-362	3676	32	6330	6330	NUM
ftr-362	3676	33	is	be	AUX
ftr-362	3676	34	not	not	PART
ftr-362	3676	35	an	an	DET
ftr-362	3676	36	“	"	PUNCT
ftr-362	3676	37	inferior	inferior	ADJ
ftr-362	3676	38	officer	officer	NOUN
ftr-362	3676	39	of	of	ADP
ftr-362	3676	40	the	the	DET
ftr-362	3676	41	united	united	PROPN
ftr-362	3676	42	states	states	PROPN
ftr-362	3676	43	”	"	PUNCT
ftr-362	3676	44	for	for	ADP
ftr-362	3676	45	purposes	purpose	NOUN
ftr-362	3676	46	of	of	ADP
ftr-362	3676	47	the	the	DET
ftr-362	3676	48	appointments	appointment	NOUN
ftr-362	3676	49	clause	clause	NOUN
ftr-362	3676	50	.	.	PUNCT
ftr-362	3677	1	they	they	PRON
ftr-362	3677	2	are	be	AUX
ftr-362	3677	3	instead	instead	ADV
ftr-362	3677	4	properly	properly	ADV
ftr-362	3677	5	hired	hire	VERB
ftr-362	3677	6	,	,	PUNCT
ftr-362	3677	7	pursuant	pursuant	ADJ
ftr-362	3677	8	to	to	ADP
ftr-362	3677	9	§	§	PROPN
ftr-362	3677	10	7804(a	7804(a	NUM
ftr-362	3677	11	)	)	PUNCT
ftr-362	3677	12	,	,	PUNCT
ftr-362	3677	13	under	under	ADP
ftr-362	3677	14	the	the	DET
ftr-362	3677	15	authority	authority	NOUN
ftr-362	3677	16	of	of	ADP
ftr-362	3677	17	the	the	DET
ftr-362	3677	18	commissioner	commissioner	NOUN
ftr-362	3677	19	of	of	ADP
ftr-362	3677	20	internal	internal	ADJ
ftr-362	3677	21	revenue	revenue	NOUN
ftr-362	3677	22	.	.	PUNCT
ftr-362	3678	1	the	the	DET
ftr-362	3678	2	taxpayer	taxpayer	NOUN
ftr-362	3678	3	’s	’s	PART
ftr-362	3678	4	motion	motion	NOUN
ftr-362	3678	5	to	to	PART
ftr-362	3678	6	remand	remand	NOUN
ftr-362	3678	7	was	be	AUX
ftr-362	3678	8	denied	deny	VERB
ftr-362	3678	9	.	.	PUNCT
ftr-362	3679	1	12	12	NUM
ftr-362	3679	2	.	.	PUNCT
ftr-362	3680	1	“	"	PUNCT
ftr-362	3680	2	sorry	sorry	ADJ
ftr-362	3680	3	,	,	PUNCT
ftr-362	3680	4	you	you	PRON
ftr-362	3680	5	ca	can	AUX
ftr-362	3680	6	n’t	not	PART
ftr-362	3680	7	cite	cite	VERB
ftr-362	3680	8	the	the	DET
ftr-362	3680	9	other	other	ADJ
ftr-362	3680	10	guy	guy	NOUN
ftr-362	3680	11	’s	’s	PART
ftr-362	3680	12	plr	plr	NOUN
ftr-362	3680	13	to	to	PART
ftr-362	3680	14	support	support	VERB
ftr-362	3680	15	your	your	PRON
ftr-362	3680	16	argument	argument	NOUN
ftr-362	3680	17	,	,	PUNCT
ftr-362	3680	18	”	"	PUNCT
ftr-362	3680	19	but	but	CCONJ
ftr-362	3680	20	this	this	DET
ftr-362	3680	21	case	case	NOUN
ftr-362	3680	22	involved	involve	VERB
ftr-362	3680	23	rulings	ruling	NOUN
ftr-362	3680	24	with	with	ADP
ftr-362	3680	25	respect	respect	NOUN
ftr-362	3680	26	to	to	ADP
ftr-362	3680	27	the	the	DET
ftr-362	3680	28	same	same	ADJ
ftr-362	3680	29	liability	liability	NOUN
ftr-362	3680	30	issued	issue	VERB
ftr-362	3680	31	to	to	ADP
ftr-362	3680	32	the	the	DET
ftr-362	3680	33	seller	seller	NOUN
ftr-362	3680	34	which	which	PRON
ftr-362	3680	35	the	the	DET
ftr-362	3680	36	buyer	buyer	NOUN
ftr-362	3680	37	attempted	attempt	VERB
ftr-362	3680	38	to	to	ADP
ftr-362	3680	39	use.6	use.6	PROPN
ftr-362	3680	40	amergen	amergen	PROPN
ftr-362	3680	41	energy	energy	PROPN
ftr-362	3680	42	co.	co.	PROPN
ftr-362	3680	43	,	,	PUNCT
ftr-362	3680	44	llc	llc	PROPN
ftr-362	3680	45	v.	v.	PROPN
ftr-362	3680	46	united	united	PROPN
ftr-362	3680	47	states	states	PROPN
ftr-362	3680	48	,	,	PUNCT
ftr-362	3680	49	94	94	NUM
ftr-362	3680	50	fed	feed	VERB
ftr-362	3680	51	.	.	PUNCT
ftr-362	3681	1	cl	cl	NOUN
ftr-362	3681	2	.	.	PUNCT
ftr-362	3682	1	413	413	NUM
ftr-362	3682	2	(	(	PUNCT
ftr-362	3682	3	9/1/10	9/1/10	NUM
ftr-362	3682	4	)	)	PUNCT
ftr-362	3682	5	.	.	PUNCT
ftr-362	3683	1	the	the	DET
ftr-362	3683	2	court	court	NOUN
ftr-362	3683	3	of	of	ADP
ftr-362	3683	4	federal	federal	ADJ
ftr-362	3683	5	claims	claim	NOUN
ftr-362	3683	6	(	(	PUNCT
ftr-362	3683	7	judge	judge	PROPN
ftr-362	3683	8	bush	bush	PROPN
ftr-362	3683	9	)	)	PUNCT
ftr-362	3683	10	held	hold	VERB
ftr-362	3683	11	that	that	SCONJ
ftr-362	3683	12	private	private	ADJ
ftr-362	3683	13	letter	letter	NOUN
ftr-362	3683	14	rulings	ruling	NOUN
ftr-362	3683	15	issued	issue	VERB
ftr-362	3683	16	to	to	ADP
ftr-362	3683	17	the	the	DET
ftr-362	3683	18	seller	seller	NOUN
ftr-362	3683	19	of	of	ADP
ftr-362	3683	20	a	a	DET
ftr-362	3683	21	business	business	NOUN
ftr-362	3683	22	relating	relate	VERB
ftr-362	3683	23	to	to	ADP
ftr-362	3683	24	the	the	DET
ftr-362	3683	25	treatment	treatment	NOUN
ftr-362	3683	26	of	of	ADP
ftr-362	3683	27	certain	certain	ADJ
ftr-362	3683	28	operating	operating	NOUN
ftr-362	3683	29	expenditures	expenditure	NOUN
ftr-362	3683	30	were	be	AUX
ftr-362	3683	31	not	not	PART
ftr-362	3683	32	precedential	precedential	ADJ
ftr-362	3683	33	or	or	CCONJ
ftr-362	3683	34	relevant	relevant	ADJ
ftr-362	3683	35	evidence	evidence	NOUN
ftr-362	3683	36	in	in	ADP
ftr-362	3683	37	buyer	buyer	NOUN
ftr-362	3683	38	’s	’s	PART
ftr-362	3683	39	case	case	NOUN
ftr-362	3683	40	regarding	regard	VERB
ftr-362	3683	41	the	the	DET
ftr-362	3683	42	same	same	ADJ
ftr-362	3683	43	issue	issue	NOUN
ftr-362	3683	44	.	.	PUNCT
ftr-362	3684	1	the	the	DET
ftr-362	3684	2	irs	irs	PROPN
ftr-362	3684	3	was	be	AUX
ftr-362	3684	4	not	not	PART
ftr-362	3684	5	bound	bind	VERB
ftr-362	3684	6	by	by	ADP
ftr-362	3684	7	the	the	DET
ftr-362	3684	8	private	private	ADJ
ftr-362	3684	9	letter	letter	NOUN
ftr-362	3684	10	rulings	ruling	NOUN
ftr-362	3684	11	.	.	PUNCT
ftr-362	3685	1	•	•	NUM
ftr-362	3685	2	the	the	DET
ftr-362	3685	3	rulings	ruling	NOUN
ftr-362	3685	4	issued	issue	VERB
ftr-362	3685	5	to	to	ADP
ftr-362	3685	6	the	the	DET
ftr-362	3685	7	seller	seller	NOUN
ftr-362	3685	8	purportedly	purportedly	ADV
ftr-362	3685	9	concluded	conclude	VERB
ftr-362	3685	10	that	that	SCONJ
ftr-362	3685	11	the	the	DET
ftr-362	3685	12	nuclear	nuclear	ADJ
ftr-362	3685	13	decommissioning	decommissioning	NOUN
ftr-362	3685	14	liabilities	liability	NOUN
ftr-362	3685	15	were	be	AUX
ftr-362	3685	16	“	"	PUNCT
ftr-362	3685	17	fixed	fix	VERB
ftr-362	3685	18	and	and	CCONJ
ftr-362	3685	19	reasonably	reasonably	ADV
ftr-362	3685	20	determinable	determinable	ADJ
ftr-362	3685	21	.	.	PUNCT
ftr-362	3685	22	”	"	PUNCT
ftr-362	3686	1	the	the	DET
ftr-362	3686	2	buyer	buyer	NOUN
ftr-362	3686	3	attempted	attempt	VERB
ftr-362	3686	4	to	to	PART
ftr-362	3686	5	use	use	VERB
ftr-362	3686	6	the	the	DET
ftr-362	3686	7	ibm	ibm	PROPN
ftr-362	3686	8	case	case	NOUN
ftr-362	3686	9	.	.	PUNCT
ftr-362	3687	1	judge	judge	PROPN
ftr-362	3687	2	bush	bush	PROPN
ftr-362	3687	3	stated	state	VERB
ftr-362	3687	4	:	:	PUNCT
ftr-362	3687	5	the	the	DET
ftr-362	3687	6	court	court	NOUN
ftr-362	3687	7	notes	note	VERB
ftr-362	3687	8	that	that	SCONJ
ftr-362	3687	9	plaintiff	plaintiff	NOUN
ftr-362	3687	10	relies	rely	VERB
ftr-362	3687	11	extensively	extensively	ADV
ftr-362	3687	12	on	on	ADP
ftr-362	3687	13	int’l	int’l	NUM
ftr-362	3687	14	bus	bus	NOUN
ftr-362	3687	15	.	.	PUNCT
ftr-362	3688	1	machs	machs	PROPN
ftr-362	3688	2	.	.	PUNCT
ftr-362	3689	1	corp	corp	PROPN
ftr-362	3689	2	.	.	PROPN
ftr-362	3689	3	v.	v.	PROPN
ftr-362	3689	4	united	united	PROPN
ftr-362	3689	5	states	states	PROPN
ftr-362	3689	6	,	,	PUNCT
ftr-362	3689	7	343	343	NUM
ftr-362	3689	8	f.2d	f.2d	NOUN
ftr-362	3689	9	914	914	NUM
ftr-362	3689	10	,	,	PUNCT
ftr-362	3689	11	170	170	NUM
ftr-362	3689	12	ct	ct	NOUN
ftr-362	3689	13	.	.	PUNCT
ftr-362	3689	14	cl	cl	NOUN
ftr-362	3689	15	.	.	PUNCT
ftr-362	3690	1	357	357	NUM
ftr-362	3690	2	(	(	PUNCT
ftr-362	3690	3	ct	ct	PROPN
ftr-362	3690	4	.	.	PUNCT
ftr-362	3690	5	cl	cl	NOUN
ftr-362	3690	6	.	.	PUNCT
ftr-362	3691	1	1965	1965	NUM
ftr-362	3691	2	)	)	PUNCT
ftr-362	3691	3	(	(	PUNCT
ftr-362	3691	4	ibm	ibm	PROPN
ftr-362	3691	5	)	)	PUNCT
ftr-362	3691	6	,	,	PUNCT
ftr-362	3691	7	a	a	DET
ftr-362	3691	8	case	case	NOUN
ftr-362	3691	9	with	with	ADP
ftr-362	3691	10	thirty	thirty	NUM
ftr-362	3691	11	negative	negative	ADJ
ftr-362	3691	12	citing	cite	VERB
ftr-362	3691	13	references	reference	NOUN
ftr-362	3691	14	on	on	ADP
ftr-362	3691	15	westlaw	westlaw	NOUN
ftr-362	3691	16	,	,	PUNCT
ftr-362	3692	1	and	and	CCONJ
ftr-362	3693	1	omits	omit	VERB
ftr-362	3693	2	any	any	DET
ftr-362	3693	3	reference	reference	NOUN
ftr-362	3693	4	to	to	ADP
ftr-362	3693	5	the	the	DET
ftr-362	3693	6	precedential	precedential	ADJ
ftr-362	3693	7	limitation	limitation	NOUN
ftr-362	3693	8	of	of	ADP
ftr-362	3693	9	the	the	DET
ftr-362	3693	10	holding	holding	NOUN
ftr-362	3693	11	of	of	ADP
ftr-362	3693	12	that	that	DET
ftr-362	3693	13	case	case	NOUN
ftr-362	3693	14	to	to	ADP
ftr-362	3693	15	its	its	PRON
ftr-362	3693	16	facts	fact	NOUN
ftr-362	3693	17	.	.	PUNCT
ftr-362	3694	1	see	see	VERB
ftr-362	3694	2	,	,	PUNCT
ftr-362	3694	3	e.g.	e.g.	ADV
ftr-362	3694	4	,	,	PUNCT
ftr-362	3694	5	fla	fla	PROPN
ftr-362	3694	6	.	.	PUNCT
ftr-362	3695	1	power	power	PROPN
ftr-362	3695	2	&	&	CCONJ
ftr-362	3695	3	light	light	PROPN
ftr-362	3695	4	co.	co.	PROPN
ftr-362	3695	5	v.	v.	PROPN
ftr-362	3695	6	united	united	PROPN
ftr-362	3695	7	states	states	PROPN
ftr-362	3695	8	,	,	PUNCT
ftr-362	3695	9	375	375	NUM
ftr-362	3695	10	f.3d	f.3d	NUM
ftr-362	3695	11	1119	1119	NUM
ftr-362	3695	12	,	,	PUNCT
ftr-362	3695	13	1124	1124	NUM
ftr-362	3695	14	(	(	PUNCT
ftr-362	3695	15	fed	fed	PROPN
ftr-362	3695	16	.	.	PUNCT
ftr-362	3695	17	cir	cir	PROPN
ftr-362	3695	18	.	.	PROPN
ftr-362	3695	19	2004	2004	NUM
ftr-362	3695	20	)	)	PUNCT
ftr-362	3696	1	(	(	PUNCT
ftr-362	3696	2	“	"	PUNCT
ftr-362	3696	3	we	we	PRON
ftr-362	3696	4	need	need	AUX
ftr-362	3696	5	not	not	PART
ftr-362	3696	6	decide	decide	VERB
ftr-362	3696	7	whether	whether	SCONJ
ftr-362	3696	8	the	the	DET
ftr-362	3696	9	appellant	appellant	NOUN
ftr-362	3696	10	would	would	AUX
ftr-362	3696	11	be	be	AUX
ftr-362	3696	12	entitled	entitle	VERB
ftr-362	3696	13	to	to	ADP
ftr-362	3696	14	relief	relief	NOUN
ftr-362	3696	15	under	under	ADP
ftr-362	3696	16	ibm	ibm	PROPN
ftr-362	3696	17	,	,	PUNCT
ftr-362	3696	18	however	however	ADV
ftr-362	3696	19	,	,	PUNCT
ftr-362	3696	20	because	because	SCONJ
ftr-362	3696	21	the	the	DET
ftr-362	3696	22	decision	decision	NOUN
ftr-362	3696	23	in	in	ADP
ftr-362	3696	24	ibm	ibm	PROPN
ftr-362	3696	25	was	be	AUX
ftr-362	3696	26	effectively	effectively	ADV
ftr-362	3696	27	limited	limit	VERB
ftr-362	3696	28	to	to	ADP
ftr-362	3696	29	its	its	PRON
ftr-362	3696	30	facts	fact	NOUN
ftr-362	3696	31	by	by	ADP
ftr-362	3696	32	subsequent	subsequent	ADJ
ftr-362	3696	33	decisions	decision	NOUN
ftr-362	3696	34	of	of	ADP
ftr-362	3696	35	the	the	DET
ftr-362	3696	36	court	court	NOUN
ftr-362	3696	37	of	of	ADP
ftr-362	3696	38	claims	claim	NOUN
ftr-362	3696	39	.	.	PUNCT
ftr-362	3696	40	.	.	PUNCT
ftr-362	3696	41	.	.	PUNCT
ftr-362	3696	42	.	.	PUNCT
ftr-362	3696	43	”	"	PUNCT
ftr-362	3696	44	)	)	PUNCT
ftr-362	3696	45	(	(	PUNCT
ftr-362	3696	46	citations	citation	NOUN
ftr-362	3696	47	and	and	CCONJ
ftr-362	3696	48	footnote	footnote	VERB
ftr-362	3696	49	omitted	omit	VERB
ftr-362	3696	50	)	)	PUNCT
ftr-362	3696	51	.	.	PUNCT
ftr-362	3697	1	plaintiff	plaintiff	NOUN
ftr-362	3697	2	perhaps	perhaps	ADV
ftr-362	3697	3	believes	believe	VERB
ftr-362	3697	4	that	that	SCONJ
ftr-362	3697	5	this	this	DET
ftr-362	3697	6	case	case	NOUN
ftr-362	3697	7	falls	fall	VERB
ftr-362	3697	8	within	within	ADP
ftr-362	3697	9	the	the	DET
ftr-362	3697	10	fact	fact	NOUN
ftr-362	3697	11	pattern	pattern	NOUN
ftr-362	3697	12	of	of	ADP
ftr-362	3697	13	ibm	ibm	PROPN
ftr-362	3697	14	.	.	PUNCT
ftr-362	3698	1	nonetheless	nonetheless	ADV
ftr-362	3698	2	,	,	PUNCT
ftr-362	3698	3	plaintiff	plaintiff	NOUN
ftr-362	3698	4	should	should	AUX
ftr-362	3698	5	have	have	AUX
ftr-362	3698	6	alerted	alert	VERB
ftr-362	3698	7	the	the	DET
ftr-362	3698	8	court	court	NOUN
ftr-362	3698	9	to	to	ADP
ftr-362	3698	10	the	the	DET
ftr-362	3698	11	binding	bind	VERB
ftr-362	3698	12	precedent	precedent	NOUN
ftr-362	3698	13	limiting	limit	VERB
ftr-362	3698	14	the	the	DET
ftr-362	3698	15	scope	scope	NOUN
ftr-362	3698	16	of	of	ADP
ftr-362	3698	17	the	the	DET
ftr-362	3698	18	holding	holding	NOUN
ftr-362	3698	19	of	of	ADP
ftr-362	3698	20	6	6	NUM
ftr-362	3698	21	.	.	PUNCT
ftr-362	3699	1	the	the	DET
ftr-362	3699	2	rulings	ruling	NOUN
ftr-362	3699	3	were	be	AUX
ftr-362	3699	4	ten	ten	NUM
ftr-362	3699	5	years	year	NOUN
ftr-362	3699	6	old	old	ADJ
ftr-362	3699	7	.	.	PUNCT
ftr-362	3700	1	“	"	PUNCT
ftr-362	3700	2	.	.	PUNCT
ftr-362	3701	1	.	.	PUNCT
ftr-362	3701	2	.	.	PUNCT
ftr-362	3702	1	but	but	CCONJ
ftr-362	3702	2	that	that	PRON
ftr-362	3702	3	was	be	AUX
ftr-362	3702	4	in	in	ADP
ftr-362	3702	5	another	another	DET
ftr-362	3702	6	country	country	NOUN
ftr-362	3702	7	,	,	PUNCT
ftr-362	3702	8	and	and	CCONJ
ftr-362	3702	9	besides	besides	ADV
ftr-362	3702	10	,	,	PUNCT
ftr-362	3702	11	the	the	DET
ftr-362	3702	12	wench	wench	NOUN
ftr-362	3702	13	is	be	AUX
ftr-362	3702	14	dead	dead	ADJ
ftr-362	3702	15	.	.	PUNCT
ftr-362	3702	16	”	"	PUNCT
ftr-362	3703	1	eliot	eliot	NOUN
ftr-362	3703	2	(	(	PUNCT
ftr-362	3703	3	quoting	quote	VERB
ftr-362	3703	4	jonson	jonson	PROPN
ftr-362	3703	5	)	)	PUNCT
ftr-362	3703	6	.	.	PUNCT
ftr-362	3704	1	746	746	NUM
ftr-362	3704	2	florida	florida	PROPN
ftr-362	3704	3	tax	tax	NOUN
ftr-362	3704	4	review	review	NOUN
ftr-362	3704	5	[	[	X
ftr-362	3704	6	vol	vol	NOUN
ftr-362	3704	7	.	.	PUNCT
ftr-362	3705	1	10:9	10:9	NUM
ftr-362	3705	2	ibm	ibm	PROPN
ftr-362	3705	3	,	,	PUNCT
ftr-362	3705	4	so	so	SCONJ
ftr-362	3705	5	that	that	SCONJ
ftr-362	3705	6	the	the	DET
ftr-362	3705	7	weight	weight	NOUN
ftr-362	3705	8	to	to	PART
ftr-362	3705	9	be	be	AUX
ftr-362	3705	10	accorded	accord	VERB
ftr-362	3705	11	ibm	ibm	PROPN
ftr-362	3705	12	was	be	AUX
ftr-362	3705	13	clear	clear	ADJ
ftr-362	3705	14	.	.	PUNCT
ftr-362	3706	1	see	see	VERB
ftr-362	3706	2	,	,	PUNCT
ftr-362	3706	3	e.g.	e.g.	ADV
ftr-362	3706	4	,	,	PUNCT
ftr-362	3706	5	jewelpak	jewelpak	PROPN
ftr-362	3706	6	corp	corp	PROPN
ftr-362	3706	7	.	.	PROPN
ftr-362	3707	1	v.	v.	PROPN
ftr-362	3707	2	united	united	PROPN
ftr-362	3707	3	states	states	PROPN
ftr-362	3707	4	,	,	PUNCT
ftr-362	3707	5	297	297	NUM
ftr-362	3707	6	f.3d	f.3d	NUM
ftr-362	3707	7	1326	1326	NUM
ftr-362	3707	8	,	,	PUNCT
ftr-362	3707	9	1333	1333	NUM
ftr-362	3707	10	n.6	n.6	PUNCT
ftr-362	3707	11	(	(	PUNCT
ftr-362	3707	12	fed	fed	PROPN
ftr-362	3707	13	.	.	PUNCT
ftr-362	3707	14	cir	cir	PROPN
ftr-362	3707	15	.	.	PROPN
ftr-362	3707	16	2002	2002	NUM
ftr-362	3707	17	)	)	PUNCT
ftr-362	3708	1	(	(	PUNCT
ftr-362	3708	2	stating	state	VERB
ftr-362	3708	3	that	that	SCONJ
ftr-362	3708	4	“	"	PUNCT
ftr-362	3708	5	officers	officer	NOUN
ftr-362	3708	6	of	of	ADP
ftr-362	3708	7	our	our	PRON
ftr-362	3708	8	court	court	NOUN
ftr-362	3708	9	have	have	VERB
ftr-362	3708	10	an	an	DET
ftr-362	3708	11	unfailing	unfailing	ADJ
ftr-362	3708	12	duty	duty	NOUN
ftr-362	3708	13	to	to	PART
ftr-362	3708	14	bring	bring	VERB
ftr-362	3708	15	to	to	ADP
ftr-362	3708	16	our	our	PRON
ftr-362	3708	17	attention	attention	NOUN
ftr-362	3708	18	the	the	DET
ftr-362	3708	19	most	most	ADV
ftr-362	3708	20	relevant	relevant	ADJ
ftr-362	3708	21	precedent	precedent	NOUN
ftr-362	3708	22	that	that	SCONJ
ftr-362	3708	23	bears	bear	VERB
ftr-362	3708	24	on	on	ADP
ftr-362	3708	25	the	the	DET
ftr-362	3708	26	case	case	NOUN
ftr-362	3708	27	at	at	ADP
ftr-362	3708	28	hand	hand	NOUN
ftr-362	3708	29	—	—	PUNCT
ftr-362	3708	30	both	both	CCONJ
ftr-362	3708	31	good	good	ADJ
ftr-362	3708	32	and	and	CCONJ
ftr-362	3708	33	bad	bad	ADJ
ftr-362	3708	34	—	—	PUNCT
ftr-362	3708	35	of	of	ADP
ftr-362	3708	36	which	which	PRON
ftr-362	3708	37	they	they	PRON
ftr-362	3708	38	are	be	AUX
ftr-362	3708	39	aware	aware	ADJ
ftr-362	3708	40	”	"	PUNCT
ftr-362	3708	41	)	)	PUNCT
ftr-362	3708	42	(	(	PUNCT
ftr-362	3708	43	citations	citation	NOUN
ftr-362	3708	44	omitted	omit	VERB
ftr-362	3708	45	)	)	PUNCT
ftr-362	3708	46	.	.	PUNCT
ftr-362	3709	1	plaintiff	plaintiff	NOUN
ftr-362	3709	2	could	could	AUX
ftr-362	3709	3	not	not	PART
ftr-362	3709	4	have	have	AUX
ftr-362	3709	5	been	be	AUX
ftr-362	3709	6	unaware	unaware	ADJ
ftr-362	3709	7	of	of	ADP
ftr-362	3709	8	this	this	DET
ftr-362	3709	9	binding	bind	VERB
ftr-362	3709	10	precedent	precedent	NOUN
ftr-362	3709	11	,	,	PUNCT
ftr-362	3709	12	because	because	SCONJ
ftr-362	3709	13	another	another	DET
ftr-362	3709	14	case	case	NOUN
ftr-362	3709	15	upon	upon	SCONJ
ftr-362	3709	16	which	which	DET
ftr-362	3709	17	plaintiff	plaintiff	NOUN
ftr-362	3709	18	greatly	greatly	ADV
ftr-362	3709	19	relies	rely	VERB
ftr-362	3709	20	discussed	discuss	VERB
ftr-362	3709	21	,	,	PUNCT
ftr-362	3709	22	at	at	ADP
ftr-362	3709	23	length	length	NOUN
ftr-362	3709	24	,	,	PUNCT
ftr-362	3709	25	the	the	DET
ftr-362	3709	26	limits	limit	NOUN
ftr-362	3709	27	placed	place	VERB
ftr-362	3709	28	on	on	ADP
ftr-362	3709	29	the	the	DET
ftr-362	3709	30	holding	holding	NOUN
ftr-362	3709	31	of	of	ADP
ftr-362	3709	32	ibm	ibm	PROPN
ftr-362	3709	33	.	.	PUNCT
ftr-362	3710	1	see	see	VERB
ftr-362	3710	2	vons	vons	PROPN
ftr-362	3710	3	cos	cos	PROPN
ftr-362	3710	4	.	.	PROPN
ftr-362	3710	5	v.	v.	PROPN
ftr-362	3710	6	united	united	PROPN
ftr-362	3710	7	states	states	PROPN
ftr-362	3710	8	,	,	PUNCT
ftr-362	3710	9	51	51	NUM
ftr-362	3710	10	fed	fed	PROPN
ftr-362	3710	11	.	.	PUNCT
ftr-362	3711	1	cl	cl	NOUN
ftr-362	3711	2	.	.	PROPN
ftr-362	3712	1	1	1	NUM
ftr-362	3712	2	,	,	PUNCT
ftr-362	3712	3	10	10	NUM
ftr-362	3712	4	&	&	CCONJ
ftr-362	3712	5	nn	nn	PROPN
ftr-362	3712	6	.	.	PROPN
ftr-362	3712	7	9	9	NUM
ftr-362	3712	8	-	-	SYM
ftr-362	3712	9	10	10	NUM
ftr-362	3712	10	(	(	PUNCT
ftr-362	3712	11	2001	2001	NUM
ftr-362	3712	12	)	)	PUNCT
ftr-362	3712	13	,	,	PUNCT
ftr-362	3712	14	modified	modify	VERB
ftr-362	3712	15	in	in	ADP
ftr-362	3712	16	part	part	NOUN
ftr-362	3712	17	by	by	ADP
ftr-362	3712	18	vons	vons	PROPN
ftr-362	3712	19	cos	cos	PROPN
ftr-362	3712	20	.	.	PROPN
ftr-362	3712	21	v.	v.	PROPN
ftr-362	3712	22	united	united	PROPN
ftr-362	3712	23	states	states	PROPN
ftr-362	3712	24	,	,	PUNCT
ftr-362	3712	25	no	no	INTJ
ftr-362	3712	26	.	.	NOUN
ftr-362	3712	27	00	00	NUM
ftr-362	3712	28	-	-	SYM
ftr-362	3712	29	234	234	NUM
ftr-362	3712	30	t	t	PROPN
ftr-362	3712	31	,	,	PUNCT
ftr-362	3712	32	2001	2001	NUM
ftr-362	3712	33	u.s	u.s	PROPN
ftr-362	3712	34	.	.	PROPN
ftr-362	3712	35	claims	claim	NOUN
ftr-362	3712	36	lexis	lexi	VERB
ftr-362	3712	37	241	241	NUM
ftr-362	3712	38	,	,	PUNCT
ftr-362	3712	39	2001	2001	NUM
ftr-362	3712	40	wl	wl	NOUN
ftr-362	3712	41	1555306	1555306	NUM
ftr-362	3712	42	(	(	PUNCT
ftr-362	3712	43	fed	fed	PROPN
ftr-362	3712	44	.	.	PUNCT
ftr-362	3713	1	cl	cl	NOUN
ftr-362	3713	2	.	.	PUNCT
ftr-362	3714	1	nov	nov	PROPN
ftr-362	3714	2	.	.	PROPN
ftr-362	3714	3	30	30	NUM
ftr-362	3714	4	,	,	PUNCT
ftr-362	3714	5	2001	2001	NUM
ftr-362	3714	6	)	)	PUNCT
ftr-362	3714	7	.	.	PUNCT
ftr-362	3715	1	the	the	DET
ftr-362	3715	2	court	court	NOUN
ftr-362	3715	3	,	,	PUNCT
ftr-362	3715	4	in	in	ADP
ftr-362	3715	5	the	the	DET
ftr-362	3715	6	context	context	NOUN
ftr-362	3715	7	of	of	ADP
ftr-362	3715	8	this	this	DET
ftr-362	3715	9	discovery	discovery	NOUN
ftr-362	3715	10	dispute	dispute	NOUN
ftr-362	3715	11	over	over	ADP
ftr-362	3715	12	plrs	plrs	NOUN
ftr-362	3715	13	,	,	PUNCT
ftr-362	3715	14	need	need	AUX
ftr-362	3715	15	not	not	PART
ftr-362	3715	16	reach	reach	VERB
ftr-362	3715	17	the	the	DET
ftr-362	3715	18	issue	issue	NOUN
ftr-362	3715	19	of	of	ADP
ftr-362	3715	20	whether	whether	SCONJ
ftr-362	3715	21	plaintiff	plaintiff	NOUN
ftr-362	3715	22	,	,	PUNCT
ftr-362	3715	23	as	as	ADP
ftr-362	3715	24	a	a	DET
ftr-362	3715	25	purchaser	purchaser	NOUN
ftr-362	3715	26	of	of	ADP
ftr-362	3715	27	nuclear	nuclear	ADJ
ftr-362	3715	28	power	power	NOUN
ftr-362	3715	29	plants	plant	NOUN
ftr-362	3715	30	,	,	PUNCT
ftr-362	3715	31	is	be	AUX
ftr-362	3715	32	“	"	PUNCT
ftr-362	3715	33	similarly	similarly	ADV
ftr-362	3715	34	-	-	PUNCT
ftr-362	3715	35	situated	situate	VERB
ftr-362	3715	36	”	"	PUNCT
ftr-362	3715	37	to	to	ADP
ftr-362	3715	38	sellers	seller	NOUN
ftr-362	3715	39	of	of	ADP
ftr-362	3715	40	nuclear	nuclear	ADJ
ftr-362	3715	41	power	power	NOUN
ftr-362	3715	42	plants	plant	NOUN
ftr-362	3715	43	,	,	PUNCT
ftr-362	3715	44	in	in	ADP
ftr-362	3715	45	regards	regard	NOUN
ftr-362	3715	46	to	to	ADP
ftr-362	3715	47	the	the	DET
ftr-362	3715	48	tax	tax	NOUN
ftr-362	3715	49	treatment	treatment	NOUN
ftr-362	3715	50	of	of	ADP
ftr-362	3715	51	assumed	assume	VERB
ftr-362	3715	52	decommissioning	decommissioning	NOUN
ftr-362	3715	53	liability	liability	NOUN
ftr-362	3715	54	.	.	PUNCT
ftr-362	3716	1	13	13	NUM
ftr-362	3716	2	.	.	PUNCT
ftr-362	3717	1	another	another	DET
ftr-362	3717	2	court	court	NOUN
ftr-362	3717	3	tells	tell	VERB
ftr-362	3717	4	the	the	DET
ftr-362	3717	5	irs	irs	PROPN
ftr-362	3717	6	it	it	PRON
ftr-362	3717	7	ca	can	AUX
ftr-362	3717	8	n’t	not	PART
ftr-362	3717	9	pretend	pretend	VERB
ftr-362	3717	10	it	it	PRON
ftr-362	3717	11	does	do	AUX
ftr-362	3717	12	n’t	not	PART
ftr-362	3717	13	know	know	VERB
ftr-362	3717	14	it	it	PRON
ftr-362	3717	15	has	have	VERB
ftr-362	3717	16	the	the	DET
ftr-362	3717	17	wrong	wrong	ADJ
ftr-362	3717	18	address	address	NOUN
ftr-362	3717	19	for	for	ADP
ftr-362	3717	20	the	the	DET
ftr-362	3717	21	taxpayer	taxpayer	NOUN
ftr-362	3717	22	.	.	PUNCT
ftr-362	3718	1	terrell	terrell	PROPN
ftr-362	3718	2	v.	v.	PROPN
ftr-362	3718	3	commissioner	commissioner	PROPN
ftr-362	3718	4	,	,	PUNCT
ftr-362	3718	5	625	625	NUM
ftr-362	3718	6	f.3d	f.3d	NUM
ftr-362	3718	7	254	254	NUM
ftr-362	3718	8	(	(	PUNCT
ftr-362	3718	9	5th	5th	ADJ
ftr-362	3718	10	cir	cir	NOUN
ftr-362	3718	11	.	.	PUNCT
ftr-362	3718	12	11/1/10	11/1/10	NUM
ftr-362	3718	13	)	)	PUNCT
ftr-362	3718	14	.	.	PUNCT
ftr-362	3719	1	the	the	DET
ftr-362	3719	2	tax	tax	NOUN
ftr-362	3719	3	court	court	NOUN
ftr-362	3719	4	dismissed	dismiss	VERB
ftr-362	3719	5	the	the	DET
ftr-362	3719	6	taxpayer	taxpayer	NOUN
ftr-362	3719	7	’s	’s	PART
ftr-362	3719	8	petition	petition	NOUN
ftr-362	3719	9	for	for	ADP
ftr-362	3719	10	innocent	innocent	ADJ
ftr-362	3719	11	spouse	spouse	NOUN
ftr-362	3719	12	relief	relief	NOUN
ftr-362	3719	13	because	because	SCONJ
ftr-362	3719	14	she	she	PRON
ftr-362	3719	15	failed	fail	VERB
ftr-362	3719	16	to	to	PART
ftr-362	3719	17	file	file	VERB
ftr-362	3719	18	within	within	ADP
ftr-362	3719	19	90	90	NUM
ftr-362	3719	20	days	day	NOUN
ftr-362	3719	21	from	from	ADP
ftr-362	3719	22	the	the	DET
ftr-362	3719	23	date	date	NOUN
ftr-362	3719	24	irs	irs	PROPN
ftr-362	3719	25	first	first	ADV
ftr-362	3719	26	mailed	mail	VERB
ftr-362	3719	27	its	its	PRON
ftr-362	3719	28	determination	determination	NOUN
ftr-362	3719	29	not	not	PART
ftr-362	3719	30	to	to	PART
ftr-362	3719	31	grant	grant	VERB
ftr-362	3719	32	relief	relief	NOUN
ftr-362	3719	33	,	,	PUNCT
ftr-362	3719	34	had	have	AUX
ftr-362	3719	35	been	be	AUX
ftr-362	3719	36	mailed	mail	VERB
ftr-362	3719	37	to	to	ADP
ftr-362	3719	38	the	the	DET
ftr-362	3719	39	same	same	ADJ
ftr-362	3719	40	address	address	NOUN
ftr-362	3719	41	shown	show	VERB
ftr-362	3719	42	on	on	ADP
ftr-362	3719	43	prior	prior	ADJ
ftr-362	3719	44	tax	tax	NOUN
ftr-362	3719	45	returns	return	NOUN
ftr-362	3719	46	that	that	PRON
ftr-362	3719	47	the	the	DET
ftr-362	3719	48	irs	irs	PROPN
ftr-362	3719	49	had	have	AUX
ftr-362	3719	50	used	use	VERB
ftr-362	3719	51	for	for	ADP
ftr-362	3719	52	multiple	multiple	ADJ
ftr-362	3719	53	prior	prior	ADJ
ftr-362	3719	54	mailings	mailing	NOUN
ftr-362	3719	55	that	that	PRON
ftr-362	3719	56	had	have	AUX
ftr-362	3719	57	been	be	AUX
ftr-362	3719	58	returned	return	VERB
ftr-362	3719	59	as	as	ADP
ftr-362	3719	60	undeliverable	undeliverable	ADJ
ftr-362	3719	61	by	by	ADP
ftr-362	3719	62	the	the	DET
ftr-362	3719	63	usps	usps	PROPN
ftr-362	3719	64	.	.	PUNCT
ftr-362	3720	1	however	however	ADV
ftr-362	3720	2	,	,	PUNCT
ftr-362	3720	3	the	the	DET
ftr-362	3720	4	taxpayer	taxpayer	NOUN
ftr-362	3720	5	timely	timely	ADV
ftr-362	3720	6	filed	file	VERB
ftr-362	3720	7	petition	petition	NOUN
ftr-362	3720	8	within	within	ADP
ftr-362	3720	9	90	90	NUM
ftr-362	3720	10	days	day	NOUN
ftr-362	3720	11	of	of	ADP
ftr-362	3720	12	date	date	NOUN
ftr-362	3720	13	irs	irs	PROPN
ftr-362	3720	14	re	re	VERB
ftr-362	3720	15	-	-	VERB
ftr-362	3720	16	sent	send	VERB
ftr-362	3720	17	the	the	DET
ftr-362	3720	18	notice	notice	NOUN
ftr-362	3720	19	of	of	ADP
ftr-362	3720	20	determination	determination	NOUN
ftr-362	3720	21	to	to	ADP
ftr-362	3720	22	the	the	DET
ftr-362	3720	23	new	new	ADJ
ftr-362	3720	24	address	address	NOUN
ftr-362	3720	25	on	on	ADP
ftr-362	3720	26	her	her	PRON
ftr-362	3720	27	tax	tax	NOUN
ftr-362	3720	28	return	return	NOUN
ftr-362	3720	29	filed	file	VERB
ftr-362	3720	30	between	between	ADP
ftr-362	3720	31	the	the	DET
ftr-362	3720	32	date	date	NOUN
ftr-362	3720	33	the	the	DET
ftr-362	3720	34	most	most	ADV
ftr-362	3720	35	recent	recent	ADJ
ftr-362	3720	36	earlier	early	ADJ
ftr-362	3720	37	notice	notice	NOUN
ftr-362	3720	38	of	of	ADP
ftr-362	3720	39	determination	determination	NOUN
ftr-362	3720	40	had	have	AUX
ftr-362	3720	41	been	be	AUX
ftr-362	3720	42	mailed	mail	VERB
ftr-362	3720	43	and	and	CCONJ
ftr-362	3720	44	the	the	DET
ftr-362	3720	45	date	date	NOUN
ftr-362	3720	46	it	it	PRON
ftr-362	3720	47	had	have	AUX
ftr-362	3720	48	been	be	AUX
ftr-362	3720	49	returned	return	VERB
ftr-362	3720	50	as	as	ADP
ftr-362	3720	51	undeliverable	undeliverable	ADJ
ftr-362	3720	52	.	.	PUNCT
ftr-362	3721	1	reg	reg	NOUN
ftr-362	3721	2	.	.	PUNCT
ftr-362	3722	1	§	§	PROPN
ftr-362	3722	2	1.6212	1.6212	NUM
ftr-362	3722	3	-	-	SYM
ftr-362	3722	4	2	2	NUM
ftr-362	3722	5	provides	provide	VERB
ftr-362	3722	6	that	that	SCONJ
ftr-362	3722	7	a	a	DET
ftr-362	3722	8	taxpayer	taxpayer	NOUN
ftr-362	3722	9	’s	’s	PART
ftr-362	3722	10	last	last	ADJ
ftr-362	3722	11	known	know	VERB
ftr-362	3722	12	address	address	NOUN
ftr-362	3722	13	1s	1	VERB
ftr-362	3722	14	the	the	DET
ftr-362	3722	15	address	address	NOUN
ftr-362	3722	16	that	that	PRON
ftr-362	3722	17	appears	appear	VERB
ftr-362	3722	18	on	on	ADP
ftr-362	3722	19	the	the	DET
ftr-362	3722	20	taxpayer	taxpayer	NOUN
ftr-362	3722	21	’s	’s	PART
ftr-362	3722	22	most	most	ADV
ftr-362	3722	23	recently	recently	ADV
ftr-362	3722	24	filed	file	VERB
ftr-362	3722	25	and	and	CCONJ
ftr-362	3722	26	properly	properly	ADV
ftr-362	3722	27	processed	process	VERB
ftr-362	3722	28	federal	federal	ADJ
ftr-362	3722	29	tax	tax	NOUN
ftr-362	3722	30	return	return	NOUN
ftr-362	3722	31	,	,	PUNCT
ftr-362	3722	32	unless	unless	SCONJ
ftr-362	3722	33	the	the	DET
ftr-362	3722	34	taxpayer	taxpayer	NOUN
ftr-362	3722	35	has	have	AUX
ftr-362	3722	36	given	give	VERB
ftr-362	3722	37	the	the	DET
ftr-362	3722	38	irs	irs	PROPN
ftr-362	3722	39	clear	clear	ADJ
ftr-362	3722	40	and	and	CCONJ
ftr-362	3722	41	concise	concise	ADJ
ftr-362	3722	42	notification	notification	NOUN
ftr-362	3722	43	of	of	ADP
ftr-362	3722	44	a	a	DET
ftr-362	3722	45	different	different	ADJ
ftr-362	3722	46	address	address	NOUN
ftr-362	3722	47	.	.	PUNCT
ftr-362	3723	1	the	the	DET
ftr-362	3723	2	fifth	fifth	ADJ
ftr-362	3723	3	circuit	circuit	NOUN
ftr-362	3723	4	reversed	reverse	VERB
ftr-362	3723	5	the	the	DET
ftr-362	3723	6	tax	tax	NOUN
ftr-362	3723	7	court	court	NOUN
ftr-362	3723	8	’s	’s	PART
ftr-362	3723	9	decision	decision	NOUN
ftr-362	3723	10	and	and	CCONJ
ftr-362	3723	11	remanded	remand	VERB
ftr-362	3723	12	the	the	DET
ftr-362	3723	13	case	case	NOUN
ftr-362	3723	14	.	.	PUNCT
ftr-362	3724	1	the	the	DET
ftr-362	3724	2	court	court	NOUN
ftr-362	3724	3	(	(	PUNCT
ftr-362	3724	4	judge	judge	PROPN
ftr-362	3724	5	prado	prado	PROPN
ftr-362	3724	6	)	)	PUNCT
ftr-362	3724	7	held	hold	VERB
ftr-362	3724	8	that	that	SCONJ
ftr-362	3724	9	even	even	ADV
ftr-362	3724	10	if	if	SCONJ
ftr-362	3724	11	the	the	DET
ftr-362	3724	12	irs	irs	PROPN
ftr-362	3724	13	has	have	AUX
ftr-362	3724	14	not	not	PART
ftr-362	3724	15	received	receive	VERB
ftr-362	3724	16	“	"	PUNCT
ftr-362	3724	17	clear	clear	ADJ
ftr-362	3724	18	and	and	CCONJ
ftr-362	3724	19	concise	concise	ADJ
ftr-362	3724	20	notification	notification	NOUN
ftr-362	3724	21	”	"	PUNCT
ftr-362	3724	22	of	of	ADP
ftr-362	3724	23	the	the	DET
ftr-362	3724	24	taxpayer	taxpayer	NOUN
ftr-362	3724	25	’s	’s	PART
ftr-362	3724	26	change	change	NOUN
ftr-362	3724	27	of	of	ADP
ftr-362	3724	28	address	address	NOUN
ftr-362	3724	29	,	,	PUNCT
ftr-362	3724	30	“	"	PUNCT
ftr-362	3724	31	the	the	DET
ftr-362	3724	32	irs	irs	PROPN
ftr-362	3724	33	must	must	AUX
ftr-362	3724	34	use	use	VERB
ftr-362	3724	35	‘	'	PUNCT
ftr-362	3724	36	reasonable	reasonable	ADJ
ftr-362	3724	37	diligence	diligence	NOUN
ftr-362	3724	38	’	'	PUNCT
ftr-362	3724	39	to	to	PART
ftr-362	3724	40	determine	determine	VERB
ftr-362	3724	41	the	the	DET
ftr-362	3724	42	taxpayer	taxpayer	NOUN
ftr-362	3724	43	’s	’s	PART
ftr-362	3724	44	address	address	NOUN
ftr-362	3724	45	in	in	ADP
ftr-362	3724	46	light	light	NOUN
ftr-362	3724	47	of	of	ADP
ftr-362	3724	48	all	all	DET
ftr-362	3724	49	relevant	relevant	ADJ
ftr-362	3724	50	circumstances	circumstance	NOUN
ftr-362	3724	51	.	.	PUNCT
ftr-362	3724	52	”	"	PUNCT
ftr-362	3725	1	if	if	SCONJ
ftr-362	3725	2	the	the	DET
ftr-362	3725	3	irs	irs	PROPN
ftr-362	3725	4	knows	know	VERB
ftr-362	3725	5	or	or	CCONJ
ftr-362	3725	6	should	should	AUX
ftr-362	3725	7	have	have	AUX
ftr-362	3725	8	known	know	VERB
ftr-362	3725	9	at	at	ADP
ftr-362	3725	10	the	the	DET
ftr-362	3725	11	time	time	NOUN
ftr-362	3725	12	of	of	ADP
ftr-362	3725	13	mailing	mail	VERB
ftr-362	3725	14	a	a	DET
ftr-362	3725	15	notice	notice	NOUN
ftr-362	3725	16	that	that	SCONJ
ftr-362	3725	17	the	the	DET
ftr-362	3725	18	taxpayer	taxpayer	NOUN
ftr-362	3725	19	’s	’s	PART
ftr-362	3725	20	address	address	NOUN
ftr-362	3725	21	on	on	ADP
ftr-362	3725	22	file	file	NOUN
ftr-362	3725	23	might	might	AUX
ftr-362	3725	24	no	no	ADV
ftr-362	3725	25	longer	long	ADV
ftr-362	3725	26	be	be	AUX
ftr-362	3725	27	valid	valid	ADJ
ftr-362	3725	28	,	,	PUNCT
ftr-362	3725	29	“	"	PUNCT
ftr-362	3725	30	reasonable	reasonable	ADJ
ftr-362	3725	31	diligence	diligence	NOUN
ftr-362	3725	32	”	"	PUNCT
ftr-362	3725	33	requires	require	VERB
ftr-362	3725	34	further	further	ADJ
ftr-362	3725	35	investigation	investigation	NOUN
ftr-362	3725	36	.	.	PUNCT
ftr-362	3726	1	the	the	DET
ftr-362	3726	2	irs	irs	PROPN
ftr-362	3726	3	may	may	AUX
ftr-362	3726	4	not	not	PART
ftr-362	3726	5	rely	rely	VERB
ftr-362	3726	6	on	on	ADP
ftr-362	3726	7	a	a	DET
ftr-362	3726	8	lack	lack	NOUN
ftr-362	3726	9	of	of	ADP
ftr-362	3726	10	notification	notification	NOUN
ftr-362	3726	11	once	once	SCONJ
ftr-362	3726	12	it	it	PRON
ftr-362	3726	13	is	be	AUX
ftr-362	3726	14	on	on	ADP
ftr-362	3726	15	notice	notice	NOUN
ftr-362	3726	16	that	that	SCONJ
ftr-362	3726	17	its	its	PRON
ftr-362	3726	18	address	address	NOUN
ftr-362	3726	19	on	on	ADP
ftr-362	3726	20	file	file	NOUN
ftr-362	3726	21	is	be	AUX
ftr-362	3726	22	incorrect	incorrect	ADJ
ftr-362	3726	23	.	.	PUNCT
ftr-362	3727	1	because	because	SCONJ
ftr-362	3727	2	three	three	NUM
ftr-362	3727	3	separate	separate	ADJ
ftr-362	3727	4	prior	prior	ADJ
ftr-362	3727	5	mailings	mailing	NOUN
ftr-362	3727	6	to	to	ADP
ftr-362	3727	7	taxpayer	taxpayer	PROPN
ftr-362	3727	8	’s	’s	PART
ftr-362	3727	9	address	address	NOUN
ftr-362	3727	10	on	on	ADP
ftr-362	3727	11	file	file	NOUN
ftr-362	3727	12	with	with	ADP
ftr-362	3727	13	irs	irs	PROPN
ftr-362	3727	14	had	have	AUX
ftr-362	3727	15	been	be	AUX
ftr-362	3727	16	returned	return	VERB
ftr-362	3727	17	as	as	ADP
ftr-362	3727	18	2011	2011	NUM
ftr-362	3727	19	]	]	PUNCT
ftr-362	3727	20	recent	recent	ADJ
ftr-362	3727	21	developments	development	NOUN
ftr-362	3727	22	in	in	ADP
ftr-362	3727	23	federal	federal	ADJ
ftr-362	3727	24	income	income	NOUN
ftr-362	3727	25	taxation	taxation	NOUN
ftr-362	3727	26	747	747	NUM
ftr-362	3727	27	undeliverable	undeliverable	ADJ
ftr-362	3727	28	,	,	PUNCT
ftr-362	3727	29	the	the	DET
ftr-362	3727	30	irs	irs	PROPN
ftr-362	3727	31	should	should	AUX
ftr-362	3727	32	have	have	AUX
ftr-362	3727	33	known	know	VERB
ftr-362	3727	34	that	that	PRON
ftr-362	3727	35	taxpayer	taxpayer	NOUN
ftr-362	3727	36	’s	’s	PART
ftr-362	3727	37	address	address	NOUN
ftr-362	3727	38	on	on	ADP
ftr-362	3727	39	the	the	DET
ftr-362	3727	40	earlier	early	ADV
ftr-362	3727	41	filed	file	VERB
ftr-362	3727	42	tax	tax	NOUN
ftr-362	3727	43	return	return	NOUN
ftr-362	3727	44	was	be	AUX
ftr-362	3727	45	incorrect	incorrect	ADJ
ftr-362	3727	46	.	.	PUNCT
ftr-362	3728	1	14	14	NUM
ftr-362	3728	2	.	.	PUNCT
ftr-362	3729	1	soon	soon	ADV
ftr-362	3729	2	there	there	PRON
ftr-362	3729	3	will	will	AUX
ftr-362	3729	4	no	no	DET
ftr-362	3729	5	paper	paper	NOUN
ftr-362	3729	6	trail	trail	NOUN
ftr-362	3729	7	for	for	ADP
ftr-362	3729	8	anything	anything	PRON
ftr-362	3729	9	,	,	PUNCT
ftr-362	3729	10	but	but	CCONJ
ftr-362	3729	11	digital	digital	ADJ
ftr-362	3729	12	trails	trail	NOUN
ftr-362	3729	13	might	might	AUX
ftr-362	3729	14	be	be	AUX
ftr-362	3729	15	even	even	ADV
ftr-362	3729	16	longer	long	ADJ
ftr-362	3729	17	.	.	PUNCT
ftr-362	3730	1	t.d	t.d	PROPN
ftr-362	3730	2	.	.	PROPN
ftr-362	3730	3	9507	9507	NUM
ftr-362	3730	4	,	,	PUNCT
ftr-362	3730	5	electronic	electronic	ADJ
ftr-362	3730	6	funds	fund	NOUN
ftr-362	3730	7	transfer	transfer	NOUN
ftr-362	3730	8	of	of	ADP
ftr-362	3730	9	depository	depository	ADJ
ftr-362	3730	10	taxes	taxis	NOUN
ftr-362	3730	11	,	,	PUNCT
ftr-362	3730	12	75	75	NUM
ftr-362	3730	13	f.r.75897	f.r.75897	NOUN
ftr-362	3730	14	(	(	PUNCT
ftr-362	3730	15	12/2/10	12/2/10	NUM
ftr-362	3730	16	)	)	PUNCT
ftr-362	3730	17	.	.	PUNCT
ftr-362	3731	1	the	the	DET
ftr-362	3731	2	treasury	treasury	PROPN
ftr-362	3731	3	and	and	CCONJ
ftr-362	3731	4	irs	irs	PROPN
ftr-362	3731	5	have	have	AUX
ftr-362	3731	6	promulgated	promulgate	VERB
ftr-362	3731	7	regulations	regulation	NOUN
ftr-362	3731	8	(	(	PUNCT
ftr-362	3731	9	reg	reg	NOUN
ftr-362	3731	10	.	.	PUNCT
ftr-362	3732	1	§	§	AUX
ftr-362	3732	2	§	§	PROPN
ftr-362	3732	3	1.1461	1.1461	NUM
ftr-362	3732	4	-	-	SYM
ftr-362	3732	5	1	1	NUM
ftr-362	3732	6	;	;	PUNCT
ftr-362	3732	7	1.6302	1.6302	NUM
ftr-362	3732	8	-	-	SYM
ftr-362	3732	9	1	1	NUM
ftr-362	3732	10	;	;	PUNCT
ftr-362	3732	11	1.6302	1.6302	NUM
ftr-362	3732	12	-	-	SYM
ftr-362	3732	13	2	2	NUM
ftr-362	3732	14	;	;	PUNCT
ftr-362	3732	15	1.6302	1.6302	NUM
ftr-362	3732	16	-	-	SYM
ftr-362	3732	17	3	3	NUM
ftr-362	3732	18	;	;	PUNCT
ftr-362	3732	19	1.6302	1.6302	NUM
ftr-362	3732	20	-	-	SYM
ftr-362	3732	21	4	4	NUM
ftr-362	3732	22	;	;	PUNCT
ftr-362	3732	23	31.6071(a)-1	31.6071(a)-1	NUM
ftr-362	3732	24	;	;	PUNCT
ftr-362	3732	25	31.6302	31.6302	NUM
ftr-362	3732	26	-	-	SYM
ftr-362	3732	27	1	1	NUM
ftr-362	3732	28	;	;	PUNCT
ftr-362	3732	29	31.6302(c)-3	31.6302(c)-3	NUM
ftr-362	3732	30	;	;	PUNCT
ftr-362	3732	31	and	and	CCONJ
ftr-362	3732	32	301.6302	301.6302	NUM
ftr-362	3732	33	-	-	SYM
ftr-362	3732	34	1	1	NUM
ftr-362	3732	35	)	)	PUNCT
ftr-362	3732	36	requiring	require	VERB
ftr-362	3732	37	all	all	DET
ftr-362	3732	38	federal	federal	ADJ
ftr-362	3732	39	tax	tax	NOUN
ftr-362	3732	40	depositors	depositor	NOUN
ftr-362	3732	41	to	to	PART
ftr-362	3732	42	use	use	VERB
ftr-362	3732	43	electronic	electronic	ADJ
ftr-362	3732	44	funds	fund	NOUN
ftr-362	3732	45	transfers	transfer	NOUN
ftr-362	3732	46	for	for	ADP
ftr-362	3732	47	all	all	DET
ftr-362	3732	48	federal	federal	ADJ
ftr-362	3732	49	tax	tax	NOUN
ftr-362	3732	50	deposits	deposit	NOUN
ftr-362	3732	51	.	.	PUNCT
ftr-362	3733	1	the	the	DET
ftr-362	3733	2	rules	rule	NOUN
ftr-362	3733	3	regarding	regard	VERB
ftr-362	3733	4	federal	federal	ADJ
ftr-362	3733	5	tax	tax	NOUN
ftr-362	3733	6	deposit	deposit	NOUN
ftr-362	3733	7	coupons	coupon	NOUN
ftr-362	3733	8	have	have	AUX
ftr-362	3733	9	been	be	AUX
ftr-362	3733	10	eliminated	eliminate	VERB
ftr-362	3733	11	.	.	PUNCT
ftr-362	3734	1	xi	xi	X
ftr-362	3734	2	.	.	PUNCT
ftr-362	3734	3	withholding	withholding	NOUN
ftr-362	3734	4	and	and	CCONJ
ftr-362	3734	5	excise	excise	NOUN
ftr-362	3734	6	taxes	taxis	NOUN
ftr-362	3734	7	a.	a.	NOUN
ftr-362	3734	8	employment	employment	NOUN
ftr-362	3734	9	taxes	taxis	NOUN
ftr-362	3734	10	1	1	NUM
ftr-362	3734	11	.	.	X
ftr-362	3734	12	wisdom	wisdom	NOUN
ftr-362	3734	13	from	from	ADP
ftr-362	3734	14	the	the	DET
ftr-362	3734	15	mount	mount	PROPN
ftr-362	3734	16	.	.	PUNCT
ftr-362	3735	1	medical	medical	ADJ
ftr-362	3735	2	residents	resident	NOUN
ftr-362	3735	3	may	may	AUX
ftr-362	3735	4	be	be	AUX
ftr-362	3735	5	students	student	NOUN
ftr-362	3735	6	for	for	ADP
ftr-362	3735	7	fica	fica	PROPN
ftr-362	3735	8	taxes	taxis	NOUN
ftr-362	3735	9	.	.	PUNCT
ftr-362	3736	1	united	united	PROPN
ftr-362	3736	2	states	states	PROPN
ftr-362	3736	3	v.	v.	ADP
ftr-362	3736	4	mount	mount	PROPN
ftr-362	3736	5	sinai	sinai	PROPN
ftr-362	3736	6	medical	medical	PROPN
ftr-362	3736	7	center	center	PROPN
ftr-362	3736	8	of	of	ADP
ftr-362	3736	9	florida	florida	PROPN
ftr-362	3736	10	,	,	PUNCT
ftr-362	3736	11	inc	inc	PROPN
ftr-362	3736	12	.	.	PROPN
ftr-362	3736	13	,	,	PUNCT
ftr-362	3736	14	486	486	NUM
ftr-362	3736	15	f.3d	f.3d	NUM
ftr-362	3736	16	1248	1248	NUM
ftr-362	3736	17	(	(	PUNCT
ftr-362	3736	18	11th	11th	ADJ
ftr-362	3736	19	cir	cir	NOUN
ftr-362	3736	20	.	.	PUNCT
ftr-362	3737	1	5/18/07	5/18/07	NUM
ftr-362	3737	2	)	)	PUNCT
ftr-362	3737	3	.	.	PUNCT
ftr-362	3738	1	section	section	NOUN
ftr-362	3738	2	3121(b)(10	3121(b)(10	PROPN
ftr-362	3738	3	)	)	PUNCT
ftr-362	3738	4	provides	provide	VERB
ftr-362	3738	5	that	that	SCONJ
ftr-362	3738	6	employment	employment	NOUN
ftr-362	3738	7	taxes	taxis	NOUN
ftr-362	3738	8	are	be	AUX
ftr-362	3738	9	not	not	PART
ftr-362	3738	10	payable	payable	ADJ
ftr-362	3738	11	with	with	ADP
ftr-362	3738	12	respect	respect	NOUN
ftr-362	3738	13	to	to	ADP
ftr-362	3738	14	services	service	NOUN
ftr-362	3738	15	performed	perform	VERB
ftr-362	3738	16	in	in	ADP
ftr-362	3738	17	the	the	DET
ftr-362	3738	18	employ	employ	NOUN
ftr-362	3738	19	of	of	ADP
ftr-362	3738	20	a	a	DET
ftr-362	3738	21	college	college	NOUN
ftr-362	3738	22	or	or	CCONJ
ftr-362	3738	23	university	university	NOUN
ftr-362	3738	24	by	by	ADP
ftr-362	3738	25	a	a	DET
ftr-362	3738	26	student	student	NOUN
ftr-362	3738	27	who	who	PRON
ftr-362	3738	28	is	be	AUX
ftr-362	3738	29	enrolled	enrol	VERB
ftr-362	3738	30	and	and	CCONJ
ftr-362	3738	31	regularly	regularly	ADV
ftr-362	3738	32	attending	attend	VERB
ftr-362	3738	33	classes	class	NOUN
ftr-362	3738	34	.	.	PUNCT
ftr-362	3739	1	the	the	DET
ftr-362	3739	2	government	government	NOUN
ftr-362	3739	3	argued	argue	VERB
ftr-362	3739	4	that	that	SCONJ
ftr-362	3739	5	legislative	legislative	ADJ
ftr-362	3739	6	history	history	NOUN
ftr-362	3739	7	with	with	ADP
ftr-362	3739	8	respect	respect	NOUN
ftr-362	3739	9	to	to	ADP
ftr-362	3739	10	the	the	DET
ftr-362	3739	11	repeal	repeal	NOUN
ftr-362	3739	12	of	of	ADP
ftr-362	3739	13	an	an	DET
ftr-362	3739	14	exemption	exemption	NOUN
ftr-362	3739	15	for	for	ADP
ftr-362	3739	16	medical	medical	ADJ
ftr-362	3739	17	interns	intern	NOUN
ftr-362	3739	18	in	in	ADP
ftr-362	3739	19	1965	1965	NUM
ftr-362	3739	20	(	(	PUNCT
ftr-362	3739	21	former	former	ADJ
ftr-362	3739	22	§	§	PROPN
ftr-362	3739	23	3121(b)(13	3121(b)(13	NUM
ftr-362	3739	24	)	)	PUNCT
ftr-362	3739	25	)	)	PUNCT
ftr-362	3739	26	established	establish	VERB
ftr-362	3739	27	as	as	ADP
ftr-362	3739	28	a	a	DET
ftr-362	3739	29	matter	matter	NOUN
ftr-362	3739	30	of	of	ADP
ftr-362	3739	31	law	law	NOUN
ftr-362	3739	32	that	that	PRON
ftr-362	3739	33	medical	medical	ADJ
ftr-362	3739	34	residents	resident	NOUN
ftr-362	3739	35	are	be	AUX
ftr-362	3739	36	subject	subject	ADJ
ftr-362	3739	37	to	to	ADP
ftr-362	3739	38	employment	employment	NOUN
ftr-362	3739	39	taxes	taxis	NOUN
ftr-362	3739	40	.	.	PUNCT
ftr-362	3740	1	the	the	DET
ftr-362	3740	2	eleventh	eleventh	ADJ
ftr-362	3740	3	circuit	circuit	NOUN
ftr-362	3740	4	concluded	conclude	VERB
ftr-362	3740	5	that	that	SCONJ
ftr-362	3740	6	§	§	PROPN
ftr-362	3740	7	3121(b)(10	3121(b)(10	PROPN
ftr-362	3740	8	)	)	PUNCT
ftr-362	3740	9	is	be	AUX
ftr-362	3740	10	unambiguous	unambiguous	ADJ
ftr-362	3740	11	in	in	ADP
ftr-362	3740	12	its	its	PRON
ftr-362	3740	13	application	application	NOUN
ftr-362	3740	14	to	to	ADP
ftr-362	3740	15	students	student	NOUN
ftr-362	3740	16	and	and	CCONJ
ftr-362	3740	17	that	that	SCONJ
ftr-362	3740	18	the	the	DET
ftr-362	3740	19	statute	statute	NOUN
ftr-362	3740	20	requires	require	VERB
ftr-362	3740	21	a	a	DET
ftr-362	3740	22	factual	factual	ADJ
ftr-362	3740	23	determination	determination	NOUN
ftr-362	3740	24	whether	whether	SCONJ
ftr-362	3740	25	the	the	DET
ftr-362	3740	26	hospital	hospital	NOUN
ftr-362	3740	27	is	be	AUX
ftr-362	3740	28	a	a	DET
ftr-362	3740	29	“	"	PUNCT
ftr-362	3740	30	school	school	NOUN
ftr-362	3740	31	,	,	PUNCT
ftr-362	3740	32	college	college	NOUN
ftr-362	3740	33	,	,	PUNCT
ftr-362	3740	34	or	or	CCONJ
ftr-362	3740	35	university	university	NOUN
ftr-362	3740	36	”	"	PUNCT
ftr-362	3740	37	and	and	CCONJ
ftr-362	3740	38	whether	whether	SCONJ
ftr-362	3740	39	the	the	DET
ftr-362	3740	40	residents	resident	NOUN
ftr-362	3740	41	are	be	AUX
ftr-362	3740	42	“	"	PUNCT
ftr-362	3740	43	students	student	NOUN
ftr-362	3740	44	.	.	PUNCT
ftr-362	3740	45	”	"	PUNCT
ftr-362	3741	1	a.	a.	NOUN
ftr-362	3741	2	this	this	PRON
ftr-362	3741	3	is	be	AUX
ftr-362	3741	4	no	no	DET
ftr-362	3741	5	april	april	PROPN
ftr-362	3741	6	fool	fool	NOUN
ftr-362	3741	7	.	.	PUNCT
ftr-362	3742	1	the	the	DET
ftr-362	3742	2	minnesota	minnesota	PROPN
ftr-362	3742	3	district	district	PROPN
ftr-362	3742	4	court	court	NOUN
ftr-362	3742	5	also	also	ADV
ftr-362	3742	6	finds	find	VERB
ftr-362	3742	7	that	that	SCONJ
ftr-362	3742	8	medical	medical	ADJ
ftr-362	3742	9	residents	resident	NOUN
ftr-362	3742	10	at	at	ADP
ftr-362	3742	11	the	the	DET
ftr-362	3742	12	university	university	PROPN
ftr-362	3742	13	of	of	ADP
ftr-362	3742	14	minnesota	minnesota	PROPN
ftr-362	3742	15	are	be	AUX
ftr-362	3742	16	students	student	NOUN
ftr-362	3742	17	.	.	PUNCT
ftr-362	3743	1	regents	regent	NOUN
ftr-362	3743	2	of	of	ADP
ftr-362	3743	3	the	the	DET
ftr-362	3743	4	university	university	PROPN
ftr-362	3743	5	of	of	ADP
ftr-362	3743	6	minnesota	minnesota	PROPN
ftr-362	3743	7	v.	v.	PROPN
ftr-362	3743	8	united	united	PROPN
ftr-362	3743	9	states	states	PROPN
ftr-362	3743	10	,	,	PUNCT
ftr-362	3743	11	101	101	NUM
ftr-362	3743	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3743	13	2008	2008	NUM
ftr-362	3743	14	-	-	SYM
ftr-362	3743	15	1532	1532	NUM
ftr-362	3743	16	(	(	PUNCT
ftr-362	3743	17	d.	d.	PROPN
ftr-362	3743	18	minn	minn	PROPN
ftr-362	3743	19	.	.	PUNCT
ftr-362	3744	1	4/1/08	4/1/08	NUM
ftr-362	3744	2	)	)	PUNCT
ftr-362	3744	3	.	.	PUNCT
ftr-362	3745	1	the	the	DET
ftr-362	3745	2	university	university	NOUN
ftr-362	3745	3	’s	’s	PART
ftr-362	3745	4	summary	summary	NOUN
ftr-362	3745	5	judgment	judgment	NOUN
ftr-362	3745	6	motion	motion	NOUN
ftr-362	3745	7	was	be	AUX
ftr-362	3745	8	granted	grant	VERB
ftr-362	3745	9	by	by	ADP
ftr-362	3745	10	the	the	DET
ftr-362	3745	11	district	district	NOUN
ftr-362	3745	12	court	court	NOUN
ftr-362	3745	13	,	,	PUNCT
ftr-362	3745	14	which	which	PRON
ftr-362	3745	15	held	hold	VERB
ftr-362	3745	16	that	that	SCONJ
ftr-362	3745	17	medical	medical	ADJ
ftr-362	3745	18	residents	resident	NOUN
ftr-362	3745	19	at	at	ADP
ftr-362	3745	20	the	the	DET
ftr-362	3745	21	university	university	PROPN
ftr-362	3745	22	of	of	ADP
ftr-362	3745	23	minnesota	minnesota	PROPN
ftr-362	3745	24	are	be	AUX
ftr-362	3745	25	not	not	PART
ftr-362	3745	26	subject	subject	ADJ
ftr-362	3745	27	to	to	ADP
ftr-362	3745	28	employment	employment	NOUN
ftr-362	3745	29	taxes	taxis	NOUN
ftr-362	3745	30	under	under	ADP
ftr-362	3745	31	the	the	DET
ftr-362	3745	32	student	student	NOUN
ftr-362	3745	33	exclusion	exclusion	NOUN
ftr-362	3745	34	of	of	ADP
ftr-362	3745	35	§	§	PROPN
ftr-362	3745	36	3121(b)(10	3121(b)(10	PROPN
ftr-362	3745	37	)	)	PUNCT
ftr-362	3745	38	.	.	PUNCT
ftr-362	3746	1	the	the	DET
ftr-362	3746	2	court	court	NOUN
ftr-362	3746	3	reiterated	reiterate	VERB
ftr-362	3746	4	its	its	PRON
ftr-362	3746	5	conclusion	conclusion	NOUN
ftr-362	3746	6	that	that	SCONJ
ftr-362	3746	7	the	the	DET
ftr-362	3746	8	full	full	ADJ
ftr-362	3746	9	-	-	PUNCT
ftr-362	3746	10	time	time	NOUN
ftr-362	3746	11	employee	employee	NOUN
ftr-362	3746	12	exception	exception	NOUN
ftr-362	3746	13	in	in	ADP
ftr-362	3746	14	reg	reg	NOUN
ftr-362	3746	15	.	.	PUNCT
ftr-362	3747	1	§	§	PROPN
ftr-362	3747	2	31.3121(b)(10)-2(d	31.3121(b)(10)-2(d	PROPN
ftr-362	3747	3	)	)	PUNCT
ftr-362	3747	4	,	,	PUNCT
ftr-362	3747	5	as	as	SCONJ
ftr-362	3747	6	amended	amend	VERB
ftr-362	3747	7	in	in	ADP
ftr-362	3747	8	2004	2004	NUM
ftr-362	3747	9	,	,	PUNCT
ftr-362	3747	10	is	be	AUX
ftr-362	3747	11	invalid	invalid	ADJ
ftr-362	3747	12	.	.	PUNCT
ftr-362	3748	1	b.	b.	PROPN
ftr-362	3749	1	the	the	DET
ftr-362	3749	2	district	district	NOUN
ftr-362	3749	3	court	court	NOUN
ftr-362	3749	4	finds	find	VERB
ftr-362	3749	5	that	that	SCONJ
ftr-362	3749	6	the	the	DET
ftr-362	3749	7	mount	mount	PROPN
ftr-362	3749	8	sinai	sinai	PROPN
ftr-362	3749	9	medical	medical	PROPN
ftr-362	3749	10	center	center	NOUN
ftr-362	3749	11	is	be	AUX
ftr-362	3749	12	a	a	DET
ftr-362	3749	13	school	school	NOUN
ftr-362	3749	14	and	and	CCONJ
ftr-362	3749	15	the	the	DET
ftr-362	3749	16	residents	resident	NOUN
ftr-362	3749	17	are	be	AUX
ftr-362	3749	18	students	student	NOUN
ftr-362	3749	19	.	.	PUNCT
ftr-362	3750	1	united	united	PROPN
ftr-362	3750	2	states	states	PROPN
ftr-362	3750	3	v.	v.	ADP
ftr-362	3750	4	mount	mount	PROPN
ftr-362	3750	5	sinai	sinai	PROPN
ftr-362	3750	6	medical	medical	PROPN
ftr-362	3750	7	center	center	PROPN
ftr-362	3750	8	of	of	ADP
ftr-362	3750	9	florida	florida	PROPN
ftr-362	3750	10	,	,	PUNCT
ftr-362	3750	11	inc	inc	PROPN
ftr-362	3750	12	.	.	PROPN
ftr-362	3750	13	,	,	PUNCT
ftr-362	3750	14	102	102	NUM
ftr-362	3750	15	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3750	16	20085373	20085373	NUM
ftr-362	3750	17	(	(	PUNCT
ftr-362	3750	18	s.d	s.d	PROPN
ftr-362	3750	19	.	.	PROPN
ftr-362	3750	20	fla	fla	PROPN
ftr-362	3750	21	.	.	PUNCT
ftr-362	3751	1	7/28/08	7/28/08	NUM
ftr-362	3751	2	)	)	PUNCT
ftr-362	3751	3	.	.	PUNCT
ftr-362	3752	1	after	after	ADP
ftr-362	3752	2	the	the	DET
ftr-362	3752	3	decision	decision	NOUN
ftr-362	3752	4	in	in	ADP
ftr-362	3752	5	minnesota	minnesota	PROPN
ftr-362	3752	6	v.	v.	PROPN
ftr-362	3752	7	apfel	apfel	PROPN
ftr-362	3752	8	,	,	PUNCT
ftr-362	3752	9	151	151	NUM
ftr-362	3752	10	f.3d	f.3d	NUM
ftr-362	3752	11	742	742	NUM
ftr-362	3752	12	(	(	PUNCT
ftr-362	3752	13	8th	8th	ADJ
ftr-362	3752	14	cir	cir	NOUN
ftr-362	3752	15	.	.	PUNCT
ftr-362	3752	16	1998	1998	NUM
ftr-362	3752	17	)	)	PUNCT
ftr-362	3752	18	,	,	PUNCT
ftr-362	3752	19	mount	mount	PROPN
ftr-362	3752	20	sinai	sinai	PROPN
ftr-362	3752	21	medical	medical	PROPN
ftr-362	3752	22	center	center	PROPN
ftr-362	3752	23	obtained	obtain	VERB
ftr-362	3752	24	refunds	refund	NOUN
ftr-362	3752	25	for	for	ADP
ftr-362	3752	26	fica	fica	PROPN
ftr-362	3752	27	748	748	NUM
ftr-362	3752	28	florida	florida	PROPN
ftr-362	3752	29	tax	tax	NOUN
ftr-362	3752	30	review	review	NOUN
ftr-362	3753	1	[	[	X
ftr-362	3753	2	vol	vol	NOUN
ftr-362	3753	3	.	.	PUNCT
ftr-362	3754	1	10:9	10:9	NUM
ftr-362	3754	2	taxes	taxis	NOUN
ftr-362	3754	3	paid	pay	VERB
ftr-362	3754	4	in	in	ADP
ftr-362	3754	5	1996	1996	NUM
ftr-362	3754	6	-	-	SYM
ftr-362	3754	7	1997	1997	NUM
ftr-362	3754	8	.	.	PUNCT
ftr-362	3755	1	the	the	DET
ftr-362	3755	2	united	united	PROPN
ftr-362	3755	3	states	states	PROPN
ftr-362	3755	4	filed	file	VERB
ftr-362	3755	5	suit	suit	NOUN
ftr-362	3755	6	against	against	ADP
ftr-362	3755	7	the	the	DET
ftr-362	3755	8	medical	medical	ADJ
ftr-362	3755	9	center	center	NOUN
ftr-362	3755	10	for	for	ADP
ftr-362	3755	11	erroneous	erroneous	ADJ
ftr-362	3755	12	refunds	refund	NOUN
ftr-362	3755	13	.	.	PUNCT
ftr-362	3756	1	following	follow	VERB
ftr-362	3756	2	the	the	DET
ftr-362	3756	3	eleventh	eleventh	ADJ
ftr-362	3756	4	circuit	circuit	NOUN
ftr-362	3756	5	’s	’s	PART
ftr-362	3756	6	direction	direction	NOUN
ftr-362	3756	7	to	to	PART
ftr-362	3756	8	make	make	VERB
ftr-362	3756	9	a	a	DET
ftr-362	3756	10	factual	factual	ADJ
ftr-362	3756	11	determination	determination	NOUN
ftr-362	3756	12	whether	whether	SCONJ
ftr-362	3756	13	the	the	DET
ftr-362	3756	14	program	program	NOUN
ftr-362	3756	15	qualifies	qualify	VERB
ftr-362	3756	16	for	for	ADP
ftr-362	3756	17	the	the	DET
ftr-362	3756	18	§	§	PROPN
ftr-362	3756	19	3101(b)(10	3101(b)(10	PROPN
ftr-362	3756	20	)	)	PUNCT
ftr-362	3756	21	exception	exception	NOUN
ftr-362	3756	22	,	,	PUNCT
ftr-362	3756	23	the	the	DET
ftr-362	3756	24	district	district	NOUN
ftr-362	3756	25	court	court	NOUN
ftr-362	3756	26	found	find	VERB
ftr-362	3756	27	that	that	SCONJ
ftr-362	3756	28	the	the	DET
ftr-362	3756	29	medical	medical	ADJ
ftr-362	3756	30	center	center	NOUN
ftr-362	3756	31	’s	’s	PART
ftr-362	3756	32	residency	residency	NOUN
ftr-362	3756	33	programs	program	NOUN
ftr-362	3756	34	were	be	AUX
ftr-362	3756	35	operated	operate	VERB
ftr-362	3756	36	as	as	ADP
ftr-362	3756	37	a	a	DET
ftr-362	3756	38	“	"	PUNCT
ftr-362	3756	39	school	school	NOUN
ftr-362	3756	40	,	,	PUNCT
ftr-362	3756	41	college	college	NOUN
ftr-362	3756	42	,	,	PUNCT
ftr-362	3756	43	or	or	CCONJ
ftr-362	3756	44	university	university	NOUN
ftr-362	3756	45	,	,	PUNCT
ftr-362	3756	46	”	"	PUNCT
ftr-362	3756	47	that	that	SCONJ
ftr-362	3756	48	residents	resident	NOUN
ftr-362	3756	49	were	be	AUX
ftr-362	3756	50	present	present	ADJ
ftr-362	3756	51	for	for	ADP
ftr-362	3756	52	training	training	NOUN
ftr-362	3756	53	in	in	ADP
ftr-362	3756	54	patient	patient	ADJ
ftr-362	3756	55	care	care	NOUN
ftr-362	3756	56	,	,	PUNCT
ftr-362	3756	57	which	which	PRON
ftr-362	3756	58	was	be	AUX
ftr-362	3756	59	an	an	DET
ftr-362	3756	60	intrinsic	intrinsic	ADJ
ftr-362	3756	61	and	and	CCONJ
ftr-362	3756	62	mandatory	mandatory	ADJ
ftr-362	3756	63	component	component	NOUN
ftr-362	3756	64	of	of	ADP
ftr-362	3756	65	the	the	DET
ftr-362	3756	66	training	training	NOUN
ftr-362	3756	67	,	,	PUNCT
ftr-362	3756	68	and	and	CCONJ
ftr-362	3756	69	that	that	SCONJ
ftr-362	3756	70	the	the	DET
ftr-362	3756	71	residents	resident	NOUN
ftr-362	3756	72	were	be	AUX
ftr-362	3756	73	“	"	PUNCT
ftr-362	3756	74	students	student	NOUN
ftr-362	3756	75	”	"	PUNCT
ftr-362	3756	76	who	who	PRON
ftr-362	3756	77	were	be	AUX
ftr-362	3756	78	regularly	regularly	ADV
ftr-362	3756	79	enrolled	enrol	VERB
ftr-362	3756	80	and	and	CCONJ
ftr-362	3756	81	attending	attend	VERB
ftr-362	3756	82	classes	class	NOUN
ftr-362	3756	83	.	.	PUNCT
ftr-362	3757	1	the	the	DET
ftr-362	3757	2	court	court	NOUN
ftr-362	3757	3	also	also	ADV
ftr-362	3757	4	found	find	VERB
ftr-362	3757	5	that	that	SCONJ
ftr-362	3757	6	the	the	DET
ftr-362	3757	7	students	student	NOUN
ftr-362	3757	8	’	’	PART
ftr-362	3757	9	performance	performance	NOUN
ftr-362	3757	10	of	of	ADP
ftr-362	3757	11	patient	patient	NOUN
ftr-362	3757	12	care	care	NOUN
ftr-362	3757	13	services	service	NOUN
ftr-362	3757	14	was	be	AUX
ftr-362	3757	15	incident	incident	NOUN
ftr-362	3757	16	to	to	ADP
ftr-362	3757	17	their	their	PRON
ftr-362	3757	18	course	course	NOUN
ftr-362	3757	19	of	of	ADP
ftr-362	3757	20	study	study	NOUN
ftr-362	3757	21	.	.	PUNCT
ftr-362	3758	1	c.	c.	PROPN
ftr-362	3758	2	south	south	PROPN
ftr-362	3758	3	dakota	dakota	PROPN
ftr-362	3758	4	medical	medical	ADJ
ftr-362	3758	5	residents	resident	NOUN
ftr-362	3758	6	are	be	AUX
ftr-362	3758	7	also	also	ADV
ftr-362	3758	8	students	student	NOUN
ftr-362	3758	9	.	.	PUNCT
ftr-362	3759	1	center	center	VERB
ftr-362	3759	2	for	for	ADP
ftr-362	3759	3	family	family	NOUN
ftr-362	3759	4	medicine	medicine	NOUN
ftr-362	3759	5	v.	v.	ADP
ftr-362	3759	6	united	united	PROPN
ftr-362	3759	7	states	states	PROPN
ftr-362	3759	8	,	,	PUNCT
ftr-362	3759	9	102	102	NUM
ftr-362	3759	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3759	11	2008	2008	NUM
ftr-362	3759	12	-	-	SYM
ftr-362	3759	13	5623	5623	NUM
ftr-362	3759	14	(	(	PUNCT
ftr-362	3759	15	d.	d.	PROPN
ftr-362	3759	16	s.d	s.d	PROPN
ftr-362	3759	17	.	.	PROPN
ftr-362	3759	18	8/6/08	8/6/08	NUM
ftr-362	3759	19	)	)	PUNCT
ftr-362	3759	20	.	.	PUNCT
ftr-362	3760	1	following	follow	VERB
ftr-362	3760	2	minnesota	minnesota	PROPN
ftr-362	3760	3	v.	v.	PROPN
ftr-362	3760	4	apfel	apfel	PROPN
ftr-362	3760	5	,	,	PUNCT
ftr-362	3760	6	151	151	NUM
ftr-362	3760	7	f.3d	f.3d	NUM
ftr-362	3760	8	742	742	NUM
ftr-362	3760	9	(	(	PUNCT
ftr-362	3760	10	8th	8th	ADJ
ftr-362	3760	11	cir	cir	NOUN
ftr-362	3760	12	.	.	PUNCT
ftr-362	3760	13	1998	1998	NUM
ftr-362	3760	14	)	)	PUNCT
ftr-362	3760	15	,	,	PUNCT
ftr-362	3760	16	the	the	DET
ftr-362	3760	17	south	south	PROPN
ftr-362	3760	18	dakota	dakota	PROPN
ftr-362	3760	19	district	district	NOUN
ftr-362	3760	20	court	court	NOUN
ftr-362	3760	21	held	hold	VERB
ftr-362	3760	22	that	that	SCONJ
ftr-362	3760	23	medical	medical	ADJ
ftr-362	3760	24	residents	resident	NOUN
ftr-362	3760	25	in	in	ADP
ftr-362	3760	26	the	the	DET
ftr-362	3760	27	center	center	NOUN
ftr-362	3760	28	for	for	ADP
ftr-362	3760	29	family	family	NOUN
ftr-362	3760	30	medicine	medicine	NOUN
ftr-362	3760	31	(	(	PUNCT
ftr-362	3760	32	cfm	cfm	NOUN
ftr-362	3760	33	)	)	PUNCT
ftr-362	3760	34	and	and	CCONJ
ftr-362	3760	35	university	university	PROPN
ftr-362	3760	36	of	of	ADP
ftr-362	3760	37	south	south	PROPN
ftr-362	3760	38	dakota	dakota	PROPN
ftr-362	3760	39	school	school	NOUN
ftr-362	3760	40	of	of	ADP
ftr-362	3760	41	medicine	medicine	NOUN
ftr-362	3760	42	residency	residency	NOUN
ftr-362	3760	43	program	program	NOUN
ftr-362	3760	44	(	(	PUNCT
ftr-362	3760	45	usdsmrp	usdsmrp	NOUN
ftr-362	3760	46	)	)	PUNCT
ftr-362	3760	47	were	be	AUX
ftr-362	3760	48	eligible	eligible	ADJ
ftr-362	3760	49	for	for	ADP
ftr-362	3760	50	the	the	DET
ftr-362	3760	51	student	student	NOUN
ftr-362	3760	52	exception	exception	NOUN
ftr-362	3760	53	to	to	ADP
ftr-362	3760	54	the	the	DET
ftr-362	3760	55	definition	definition	NOUN
ftr-362	3760	56	of	of	ADP
ftr-362	3760	57	employment	employment	NOUN
ftr-362	3760	58	under	under	ADP
ftr-362	3760	59	§	§	PROPN
ftr-362	3760	60	3101(b)(10	3101(b)(10	NUM
ftr-362	3760	61	)	)	PUNCT
ftr-362	3760	62	.	.	PUNCT
ftr-362	3761	1	the	the	DET
ftr-362	3761	2	court	court	NOUN
ftr-362	3761	3	rejected	reject	VERB
ftr-362	3761	4	the	the	DET
ftr-362	3761	5	government	government	NOUN
ftr-362	3761	6	’s	’s	PART
ftr-362	3761	7	assertion	assertion	NOUN
ftr-362	3761	8	that	that	SCONJ
ftr-362	3761	9	cfm	cfm	PROPN
ftr-362	3761	10	was	be	AUX
ftr-362	3761	11	not	not	PART
ftr-362	3761	12	a	a	DET
ftr-362	3761	13	school	school	NOUN
ftr-362	3761	14	,	,	PUNCT
ftr-362	3761	15	college	college	NOUN
ftr-362	3761	16	or	or	CCONJ
ftr-362	3761	17	university	university	NOUN
ftr-362	3761	18	because	because	SCONJ
ftr-362	3761	19	cfm	cfm	PROPN
ftr-362	3761	20	was	be	AUX
ftr-362	3761	21	affiliated	affiliate	VERB
ftr-362	3761	22	with	with	ADP
ftr-362	3761	23	a	a	DET
ftr-362	3761	24	non	non	ADJ
ftr-362	3761	25	-	-	ADJ
ftr-362	3761	26	profit	profit	ADJ
ftr-362	3761	27	hospital	hospital	NOUN
ftr-362	3761	28	.	.	PUNCT
ftr-362	3762	1	the	the	DET
ftr-362	3762	2	court	court	NOUN
ftr-362	3762	3	found	find	VERB
ftr-362	3762	4	that	that	SCONJ
ftr-362	3762	5	cfm	cfm	PROPN
ftr-362	3762	6	’s	’s	PART
ftr-362	3762	7	work	work	NOUN
ftr-362	3762	8	includes	include	VERB
ftr-362	3762	9	teaching	teach	VERB
ftr-362	3762	10	its	its	PRON
ftr-362	3762	11	medical	medical	ADJ
ftr-362	3762	12	residents	resident	NOUN
ftr-362	3762	13	the	the	DET
ftr-362	3762	14	skills	skill	NOUN
ftr-362	3762	15	required	require	VERB
ftr-362	3762	16	to	to	PART
ftr-362	3762	17	practice	practice	VERB
ftr-362	3762	18	in	in	ADP
ftr-362	3762	19	their	their	PRON
ftr-362	3762	20	chosen	choose	VERB
ftr-362	3762	21	profession	profession	NOUN
ftr-362	3762	22	.	.	PUNCT
ftr-362	3763	1	the	the	DET
ftr-362	3763	2	court	court	NOUN
ftr-362	3763	3	also	also	ADV
ftr-362	3763	4	concluded	conclude	VERB
ftr-362	3763	5	that	that	SCONJ
ftr-362	3763	6	the	the	DET
ftr-362	3763	7	students	student	NOUN
ftr-362	3763	8	were	be	AUX
ftr-362	3763	9	“	"	PUNCT
ftr-362	3763	10	enrolled	enrol	VERB
ftr-362	3763	11	”	"	PUNCT
ftr-362	3763	12	in	in	ADP
ftr-362	3763	13	the	the	DET
ftr-362	3763	14	institution	institution	NOUN
ftr-362	3763	15	and	and	CCONJ
ftr-362	3763	16	that	that	SCONJ
ftr-362	3763	17	their	their	PRON
ftr-362	3763	18	attendance	attendance	NOUN
ftr-362	3763	19	at	at	ADP
ftr-362	3763	20	noon	noon	NOUN
ftr-362	3763	21	conferences	conference	NOUN
ftr-362	3763	22	and	and	CCONJ
ftr-362	3763	23	medical	medical	ADJ
ftr-362	3763	24	rounds	round	NOUN
ftr-362	3763	25	established	establish	VERB
ftr-362	3763	26	that	that	SCONJ
ftr-362	3763	27	the	the	DET
ftr-362	3763	28	students	student	NOUN
ftr-362	3763	29	regularly	regularly	ADV
ftr-362	3763	30	attended	attend	VERB
ftr-362	3763	31	classes	class	NOUN
ftr-362	3763	32	.	.	PUNCT
ftr-362	3764	1	tossing	toss	VERB
ftr-362	3764	2	a	a	DET
ftr-362	3764	3	small	small	ADJ
ftr-362	3764	4	bone	bone	NOUN
ftr-362	3764	5	to	to	ADP
ftr-362	3764	6	the	the	DET
ftr-362	3764	7	government	government	NOUN
ftr-362	3764	8	,	,	PUNCT
ftr-362	3764	9	the	the	DET
ftr-362	3764	10	court	court	NOUN
ftr-362	3764	11	held	hold	VERB
ftr-362	3764	12	that	that	SCONJ
ftr-362	3764	13	chief	chief	ADJ
ftr-362	3764	14	residents	resident	NOUN
ftr-362	3764	15	in	in	ADP
ftr-362	3764	16	the	the	DET
ftr-362	3764	17	programs	program	NOUN
ftr-362	3764	18	,	,	PUNCT
ftr-362	3764	19	who	who	PRON
ftr-362	3764	20	are	be	AUX
ftr-362	3764	21	essentially	essentially	ADV
ftr-362	3764	22	coordinators	coordinator	NOUN
ftr-362	3764	23	for	for	ADP
ftr-362	3764	24	the	the	DET
ftr-362	3764	25	residency	residency	NOUN
ftr-362	3764	26	programs	program	NOUN
ftr-362	3764	27	,	,	PUNCT
ftr-362	3764	28	were	be	AUX
ftr-362	3764	29	not	not	PART
ftr-362	3764	30	students	student	NOUN
ftr-362	3764	31	.	.	PUNCT
ftr-362	3765	1	d.	d.	PROPN
ftr-362	3765	2	residents	resident	NOUN
ftr-362	3765	3	in	in	ADP
ftr-362	3765	4	chicago	chicago	PROPN
ftr-362	3765	5	are	be	AUX
ftr-362	3765	6	also	also	ADV
ftr-362	3765	7	students	student	NOUN
ftr-362	3765	8	.	.	PUNCT
ftr-362	3766	1	university	university	NOUN
ftr-362	3766	2	of	of	ADP
ftr-362	3766	3	chicago	chicago	PROPN
ftr-362	3766	4	hospitals	hospital	NOUN
ftr-362	3766	5	v.	v.	ADP
ftr-362	3766	6	united	united	PROPN
ftr-362	3766	7	states	states	PROPN
ftr-362	3766	8	,	,	PUNCT
ftr-362	3766	9	545	545	NUM
ftr-362	3766	10	f.3d	f.3d	NUM
ftr-362	3766	11	564	564	NUM
ftr-362	3766	12	(	(	PUNCT
ftr-362	3766	13	7th	7th	ADJ
ftr-362	3766	14	cir	cir	NOUN
ftr-362	3766	15	.	.	PUNCT
ftr-362	3767	1	9/23/08	9/23/08	NUM
ftr-362	3767	2	)	)	PUNCT
ftr-362	3767	3	.	.	PUNCT
ftr-362	3768	1	the	the	DET
ftr-362	3768	2	court	court	NOUN
ftr-362	3768	3	affirmed	affirm	VERB
ftr-362	3768	4	the	the	DET
ftr-362	3768	5	district	district	NOUN
ftr-362	3768	6	court	court	NOUN
ftr-362	3768	7	’s	’s	PART
ftr-362	3768	8	denial	denial	NOUN
ftr-362	3768	9	of	of	ADP
ftr-362	3768	10	the	the	DET
ftr-362	3768	11	government	government	NOUN
ftr-362	3768	12	’s	’s	PART
ftr-362	3768	13	motion	motion	NOUN
ftr-362	3768	14	for	for	ADP
ftr-362	3768	15	summary	summary	NOUN
ftr-362	3768	16	judgment	judgment	NOUN
ftr-362	3768	17	based	base	VERB
ftr-362	3768	18	on	on	ADP
ftr-362	3768	19	the	the	DET
ftr-362	3768	20	government	government	NOUN
ftr-362	3768	21	argument	argument	NOUN
ftr-362	3768	22	that	that	SCONJ
ftr-362	3768	23	medical	medical	ADJ
ftr-362	3768	24	residents	resident	NOUN
ftr-362	3768	25	are	be	AUX
ftr-362	3768	26	per	per	ADP
ftr-362	3768	27	se	se	X
ftr-362	3768	28	ineligible	ineligible	ADJ
ftr-362	3768	29	for	for	ADP
ftr-362	3768	30	the	the	DET
ftr-362	3768	31	student	student	NOUN
ftr-362	3768	32	exemption	exemption	NOUN
ftr-362	3768	33	from	from	ADP
ftr-362	3768	34	employment	employment	NOUN
ftr-362	3768	35	taxes	taxis	NOUN
ftr-362	3768	36	under	under	ADP
ftr-362	3768	37	§	§	PROPN
ftr-362	3768	38	3121(b)(10	3121(b)(10	NUM
ftr-362	3768	39	)	)	PUNCT
ftr-362	3768	40	.	.	PUNCT
ftr-362	3769	1	the	the	DET
ftr-362	3769	2	court	court	NOUN
ftr-362	3769	3	indicates	indicate	VERB
ftr-362	3769	4	that	that	SCONJ
ftr-362	3769	5	a	a	DET
ftr-362	3769	6	case	case	NOUN
ftr-362	3769	7	-	-	PUNCT
ftr-362	3769	8	bycase	bycase	PRON
ftr-362	3769	9	analysis	analysis	NOUN
ftr-362	3769	10	is	be	AUX
ftr-362	3769	11	required	require	VERB
ftr-362	3769	12	to	to	PART
ftr-362	3769	13	determine	determine	VERB
ftr-362	3769	14	whether	whether	SCONJ
ftr-362	3769	15	medical	medical	ADJ
ftr-362	3769	16	residents	resident	NOUN
ftr-362	3769	17	qualify	qualify	VERB
ftr-362	3769	18	for	for	ADP
ftr-362	3769	19	the	the	DET
ftr-362	3769	20	statutory	statutory	ADJ
ftr-362	3769	21	exemption	exemption	NOUN
ftr-362	3769	22	.	.	PUNCT
ftr-362	3770	1	e.	e.	PROPN
ftr-362	3770	2	and	and	CCONJ
ftr-362	3770	3	ditto	ditto	NOUN
ftr-362	3770	4	for	for	ADP
ftr-362	3770	5	medical	medical	ADJ
ftr-362	3770	6	residents	resident	NOUN
ftr-362	3770	7	in	in	ADP
ftr-362	3770	8	detroit	detroit	PROPN
ftr-362	3770	9	.	.	PUNCT
ftr-362	3771	1	united	united	PROPN
ftr-362	3771	2	states	states	PROPN
ftr-362	3771	3	v.	v.	PROPN
ftr-362	3771	4	detroit	detroit	PROPN
ftr-362	3771	5	medical	medical	PROPN
ftr-362	3771	6	center	center	PROPN
ftr-362	3771	7	,	,	PUNCT
ftr-362	3771	8	557	557	NUM
ftr-362	3771	9	f.3d	f.3d	NUM
ftr-362	3771	10	412	412	NUM
ftr-362	3771	11	(	(	PUNCT
ftr-362	3771	12	6th	6th	ADJ
ftr-362	3771	13	cir	cir	NOUN
ftr-362	3771	14	.	.	PUNCT
ftr-362	3772	1	2/26/09	2/26/09	NUM
ftr-362	3772	2	)	)	PUNCT
ftr-362	3772	3	.	.	PUNCT
ftr-362	3773	1	reversing	reverse	VERB
ftr-362	3773	2	the	the	DET
ftr-362	3773	3	district	district	NOUN
ftr-362	3773	4	court	court	NOUN
ftr-362	3773	5	’s	’s	PART
ftr-362	3773	6	summary	summary	NOUN
ftr-362	3773	7	judgment	judgment	NOUN
ftr-362	3773	8	,	,	PUNCT
ftr-362	3773	9	the	the	DET
ftr-362	3773	10	sixth	sixth	ADJ
ftr-362	3773	11	circuit	circuit	NOUN
ftr-362	3773	12	joins	join	VERB
ftr-362	3773	13	the	the	DET
ftr-362	3773	14	lineup	lineup	NOUN
ftr-362	3773	15	holding	hold	VERB
ftr-362	3773	16	that	that	SCONJ
ftr-362	3773	17	medical	medical	ADJ
ftr-362	3773	18	residents	resident	NOUN
ftr-362	3773	19	at	at	ADP
ftr-362	3773	20	the	the	DET
ftr-362	3773	21	seven	seven	NUM
ftr-362	3773	22	detroit	detroit	PROPN
ftr-362	3773	23	area	area	NOUN
ftr-362	3773	24	hospitals	hospital	NOUN
ftr-362	3773	25	operated	operate	VERB
ftr-362	3773	26	by	by	ADP
ftr-362	3773	27	the	the	DET
ftr-362	3773	28	detroit	detroit	PROPN
ftr-362	3773	29	medical	medical	PROPN
ftr-362	3773	30	center	center	PROPN
ftr-362	3773	31	in	in	ADP
ftr-362	3773	32	a	a	DET
ftr-362	3773	33	joint	joint	ADJ
ftr-362	3773	34	program	program	NOUN
ftr-362	3773	35	with	with	ADP
ftr-362	3773	36	wayne	wayne	PROPN
ftr-362	3773	37	state	state	PROPN
ftr-362	3773	38	university	university	PROPN
ftr-362	3773	39	,	,	PUNCT
ftr-362	3773	40	which	which	PRON
ftr-362	3773	41	provides	provide	VERB
ftr-362	3773	42	graduate	graduate	ADJ
ftr-362	3773	43	medical	medical	ADJ
ftr-362	3773	44	education	education	NOUN
ftr-362	3773	45	,	,	PUNCT
ftr-362	3773	46	may	may	AUX
ftr-362	3773	47	be	be	AUX
ftr-362	3773	48	students	student	NOUN
ftr-362	3773	49	entitled	entitle	VERB
ftr-362	3773	50	to	to	ADP
ftr-362	3773	51	exemption	exemption	NOUN
ftr-362	3773	52	from	from	ADP
ftr-362	3773	53	employment	employment	NOUN
ftr-362	3773	54	taxes	taxis	NOUN
ftr-362	3773	55	under	under	ADP
ftr-362	3773	56	§	§	PROPN
ftr-362	3773	57	3121(b)(10	3121(b)(10	NUM
ftr-362	3773	58	)	)	PUNCT
ftr-362	3773	59	.	.	PUNCT
ftr-362	3774	1	the	the	DET
ftr-362	3774	2	court	court	NOUN
ftr-362	3774	3	2011	2011	NUM
ftr-362	3774	4	]	]	PUNCT
ftr-362	3774	5	recent	recent	ADJ
ftr-362	3774	6	developments	development	NOUN
ftr-362	3774	7	in	in	ADP
ftr-362	3774	8	federal	federal	ADJ
ftr-362	3774	9	income	income	NOUN
ftr-362	3774	10	taxation	taxation	NOUN
ftr-362	3774	11	749	749	NUM
ftr-362	3774	12	remanded	remand	VERB
ftr-362	3774	13	the	the	DET
ftr-362	3774	14	case	case	NOUN
ftr-362	3774	15	for	for	ADP
ftr-362	3774	16	further	further	ADJ
ftr-362	3774	17	development	development	NOUN
ftr-362	3774	18	of	of	ADP
ftr-362	3774	19	the	the	DET
ftr-362	3774	20	record	record	NOUN
ftr-362	3774	21	regarding	regard	VERB
ftr-362	3774	22	the	the	DET
ftr-362	3774	23	nature	nature	NOUN
ftr-362	3774	24	of	of	ADP
ftr-362	3774	25	the	the	DET
ftr-362	3774	26	residents	resident	NOUN
ftr-362	3774	27	’	’	PART
ftr-362	3774	28	relationship	relationship	NOUN
ftr-362	3774	29	to	to	ADP
ftr-362	3774	30	the	the	DET
ftr-362	3774	31	hospitals	hospital	NOUN
ftr-362	3774	32	and	and	CCONJ
ftr-362	3774	33	the	the	DET
ftr-362	3774	34	education	education	NOUN
ftr-362	3774	35	program	program	NOUN
ftr-362	3774	36	.	.	PUNCT
ftr-362	3775	1	the	the	DET
ftr-362	3775	2	court	court	NOUN
ftr-362	3775	3	indicated	indicate	VERB
ftr-362	3775	4	that	that	SCONJ
ftr-362	3775	5	further	further	ADJ
ftr-362	3775	6	development	development	NOUN
ftr-362	3775	7	of	of	ADP
ftr-362	3775	8	the	the	DET
ftr-362	3775	9	record	record	NOUN
ftr-362	3775	10	would	would	AUX
ftr-362	3775	11	not	not	PART
ftr-362	3775	12	preclude	preclude	VERB
ftr-362	3775	13	deciding	decide	VERB
ftr-362	3775	14	the	the	DET
ftr-362	3775	15	matter	matter	NOUN
ftr-362	3775	16	on	on	ADP
ftr-362	3775	17	summary	summary	NOUN
ftr-362	3775	18	judgment	judgment	NOUN
ftr-362	3775	19	.	.	PUNCT
ftr-362	3776	1	the	the	DET
ftr-362	3776	2	sixth	sixth	ADJ
ftr-362	3776	3	circuit	circuit	NOUN
ftr-362	3776	4	also	also	ADV
ftr-362	3776	5	affirmed	affirm	VERB
ftr-362	3776	6	summary	summary	NOUN
ftr-362	3776	7	judgment	judgment	NOUN
ftr-362	3776	8	that	that	SCONJ
ftr-362	3776	9	the	the	DET
ftr-362	3776	10	stipends	stipend	NOUN
ftr-362	3776	11	paid	pay	VERB
ftr-362	3776	12	to	to	ADP
ftr-362	3776	13	medical	medical	ADJ
ftr-362	3776	14	residents	resident	NOUN
ftr-362	3776	15	were	be	AUX
ftr-362	3776	16	not	not	PART
ftr-362	3776	17	scholarships	scholarship	NOUN
ftr-362	3776	18	or	or	CCONJ
ftr-362	3776	19	fellowships	fellowship	NOUN
ftr-362	3776	20	excludible	excludible	ADJ
ftr-362	3776	21	from	from	ADP
ftr-362	3776	22	income	income	NOUN
ftr-362	3776	23	under	under	ADP
ftr-362	3776	24	§	§	PROPN
ftr-362	3776	25	117	117	NUM
ftr-362	3776	26	.	.	PUNCT
ftr-362	3777	1	the	the	DET
ftr-362	3777	2	court	court	NOUN
ftr-362	3777	3	found	find	VERB
ftr-362	3777	4	both	both	PRON
ftr-362	3777	5	that	that	SCONJ
ftr-362	3777	6	the	the	DET
ftr-362	3777	7	stipends	stipend	NOUN
ftr-362	3777	8	were	be	AUX
ftr-362	3777	9	received	receive	VERB
ftr-362	3777	10	in	in	ADP
ftr-362	3777	11	exchange	exchange	NOUN
ftr-362	3777	12	for	for	ADP
ftr-362	3777	13	services	service	NOUN
ftr-362	3777	14	and	and	CCONJ
ftr-362	3777	15	that	that	SCONJ
ftr-362	3777	16	the	the	DET
ftr-362	3777	17	medical	medical	ADJ
ftr-362	3777	18	residents	resident	NOUN
ftr-362	3777	19	were	be	AUX
ftr-362	3777	20	not	not	PART
ftr-362	3777	21	candidates	candidate	NOUN
ftr-362	3777	22	for	for	ADP
ftr-362	3777	23	a	a	DET
ftr-362	3777	24	degree	degree	NOUN
ftr-362	3777	25	as	as	SCONJ
ftr-362	3777	26	required	require	VERB
ftr-362	3777	27	for	for	ADP
ftr-362	3777	28	exclusion	exclusion	NOUN
ftr-362	3777	29	under	under	ADP
ftr-362	3777	30	the	the	DET
ftr-362	3777	31	terms	term	NOUN
ftr-362	3777	32	of	of	ADP
ftr-362	3777	33	§	§	PROPN
ftr-362	3777	34	117	117	NUM
ftr-362	3777	35	.	.	PUNCT
ftr-362	3778	1	f.	f.	PROPN
ftr-362	3778	2	and	and	CCONJ
ftr-362	3778	3	ditto	ditto	NOUN
ftr-362	3778	4	again	again	ADV
ftr-362	3778	5	for	for	ADP
ftr-362	3778	6	sloan	sloan	NOUN
ftr-362	3778	7	-	-	PUNCT
ftr-362	3778	8	kettering	kettering	PROPN
ftr-362	3778	9	.	.	PUNCT
ftr-362	3779	1	united	united	PROPN
ftr-362	3779	2	states	states	PROPN
ftr-362	3779	3	v.	v.	ADP
ftr-362	3779	4	memorial	memorial	ADJ
ftr-362	3779	5	sloan	sloan	PROPN
ftr-362	3779	6	-	-	PUNCT
ftr-362	3779	7	kettering	kettering	PROPN
ftr-362	3779	8	cancer	cancer	NOUN
ftr-362	3779	9	center	center	NOUN
ftr-362	3779	10	,	,	PUNCT
ftr-362	3779	11	563	563	NUM
ftr-362	3779	12	f.3d	f.3d	NUM
ftr-362	3779	13	19	19	NUM
ftr-362	3779	14	(	(	PUNCT
ftr-362	3779	15	2d	2d	NUM
ftr-362	3779	16	cir	cir	NOUN
ftr-362	3779	17	.	.	PUNCT
ftr-362	3779	18	3/25/09	3/25/09	NUM
ftr-362	3779	19	)	)	PUNCT
ftr-362	3779	20	.	.	PUNCT
ftr-362	3780	1	following	follow	VERB
ftr-362	3780	2	similar	similar	ADJ
ftr-362	3780	3	decisions	decision	NOUN
ftr-362	3780	4	in	in	ADP
ftr-362	3780	5	the	the	DET
ftr-362	3780	6	sixth	sixth	ADJ
ftr-362	3780	7	,	,	PUNCT
ftr-362	3780	8	seventh	seventh	ADJ
ftr-362	3780	9	,	,	PUNCT
ftr-362	3780	10	eighth	eighth	ADJ
ftr-362	3780	11	,	,	PUNCT
ftr-362	3780	12	and	and	CCONJ
ftr-362	3780	13	eleventh	eleventh	ADJ
ftr-362	3780	14	circuits	circuit	NOUN
ftr-362	3780	15	,	,	PUNCT
ftr-362	3780	16	the	the	DET
ftr-362	3780	17	second	second	ADJ
ftr-362	3780	18	circuit	circuit	NOUN
ftr-362	3780	19	court	court	NOUN
ftr-362	3780	20	of	of	ADP
ftr-362	3780	21	appeal	appeal	NOUN
ftr-362	3780	22	reversed	reverse	VERB
ftr-362	3780	23	summary	summary	NOUN
ftr-362	3780	24	judgment	judgment	NOUN
ftr-362	3780	25	for	for	ADP
ftr-362	3780	26	the	the	DET
ftr-362	3780	27	united	united	PROPN
ftr-362	3780	28	states	states	PROPN
ftr-362	3780	29	holding	hold	VERB
ftr-362	3780	30	that	that	SCONJ
ftr-362	3780	31	the	the	DET
ftr-362	3780	32	district	district	NOUN
ftr-362	3780	33	courts	court	NOUN
ftr-362	3780	34	for	for	ADP
ftr-362	3780	35	the	the	DET
ftr-362	3780	36	northern	northern	ADJ
ftr-362	3780	37	and	and	CCONJ
ftr-362	3780	38	southern	southern	ADJ
ftr-362	3780	39	districts	district	NOUN
ftr-362	3780	40	of	of	ADP
ftr-362	3780	41	new	new	PROPN
ftr-362	3780	42	york	york	PROPN
ftr-362	3780	43	erred	err	VERB
ftr-362	3780	44	in	in	ADP
ftr-362	3780	45	holding	hold	VERB
ftr-362	3780	46	as	as	ADP
ftr-362	3780	47	a	a	DET
ftr-362	3780	48	matter	matter	NOUN
ftr-362	3780	49	of	of	ADP
ftr-362	3780	50	law	law	NOUN
ftr-362	3780	51	that	that	PRON
ftr-362	3780	52	medical	medical	ADJ
ftr-362	3780	53	residents	resident	NOUN
ftr-362	3780	54	at	at	ADP
ftr-362	3780	55	the	the	DET
ftr-362	3780	56	albany	albany	PROPN
ftr-362	3780	57	medical	medical	ADJ
ftr-362	3780	58	center	center	PROPN
ftr-362	3780	59	and	and	CCONJ
ftr-362	3780	60	the	the	DET
ftr-362	3780	61	hospitals	hospital	NOUN
ftr-362	3780	62	of	of	ADP
ftr-362	3780	63	the	the	DET
ftr-362	3780	64	memorial	memorial	ADJ
ftr-362	3780	65	sloan	sloan	PROPN
ftr-362	3780	66	-	-	PUNCT
ftr-362	3780	67	kettering	kettering	PROPN
ftr-362	3780	68	cancer	cancer	NOUN
ftr-362	3780	69	center	center	NOUN
ftr-362	3780	70	were	be	AUX
ftr-362	3780	71	not	not	PART
ftr-362	3780	72	eligible	eligible	ADJ
ftr-362	3780	73	for	for	ADP
ftr-362	3780	74	exclusion	exclusion	NOUN
ftr-362	3780	75	from	from	ADP
ftr-362	3780	76	employment	employment	NOUN
ftr-362	3780	77	taxes	taxis	NOUN
ftr-362	3780	78	under	under	ADP
ftr-362	3780	79	§	§	PROPN
ftr-362	3780	80	3121(b)(10	3121(b)(10	NUM
ftr-362	3780	81	)	)	PUNCT
ftr-362	3780	82	.	.	PUNCT
ftr-362	3781	1	the	the	DET
ftr-362	3781	2	cases	case	NOUN
ftr-362	3781	3	were	be	AUX
ftr-362	3781	4	remanded	remand	VERB
ftr-362	3781	5	to	to	ADP
ftr-362	3781	6	the	the	DET
ftr-362	3781	7	trial	trial	NOUN
ftr-362	3781	8	courts	court	NOUN
ftr-362	3781	9	for	for	ADP
ftr-362	3781	10	factual	factual	ADJ
ftr-362	3781	11	determinations	determination	NOUN
ftr-362	3781	12	whether	whether	SCONJ
ftr-362	3781	13	the	the	DET
ftr-362	3781	14	residents	resident	NOUN
ftr-362	3781	15	were	be	AUX
ftr-362	3781	16	students	student	NOUN
ftr-362	3781	17	and	and	CCONJ
ftr-362	3781	18	whether	whether	SCONJ
ftr-362	3781	19	the	the	DET
ftr-362	3781	20	hospitals	hospital	NOUN
ftr-362	3781	21	were	be	AUX
ftr-362	3781	22	schools	school	NOUN
ftr-362	3781	23	.	.	PUNCT
ftr-362	3782	1	g.	g.	PROPN
ftr-362	3783	1	but	but	CCONJ
ftr-362	3783	2	the	the	DET
ftr-362	3783	3	tide	tide	NOUN
ftr-362	3783	4	turns	turn	VERB
ftr-362	3783	5	against	against	ADP
ftr-362	3783	6	the	the	DET
ftr-362	3783	7	mayo	mayo	NOUN
ftr-362	3783	8	clinic	clinic	NOUN
ftr-362	3783	9	;	;	PUNCT
ftr-362	3783	10	however	however	ADV
ftr-362	3783	11	,	,	PUNCT
ftr-362	3783	12	the	the	DET
ftr-362	3783	13	supreme	supreme	PROPN
ftr-362	3783	14	court	court	PROPN
ftr-362	3783	15	granted	grant	VERB
ftr-362	3783	16	certiorari	certiorari	NOUN
ftr-362	3783	17	to	to	ADP
ftr-362	3783	18	the	the	DET
ftr-362	3783	19	eighth	eighth	ADJ
ftr-362	3783	20	circuit	circuit	NOUN
ftr-362	3783	21	.	.	PUNCT
ftr-362	3784	1	mayo	mayo	PROPN
ftr-362	3784	2	clinic	clinic	PROPN
ftr-362	3784	3	residents	resident	NOUN
ftr-362	3784	4	may	may	AUX
ftr-362	3784	5	or	or	CCONJ
ftr-362	3784	6	may	may	AUX
ftr-362	3784	7	not	not	PART
ftr-362	3784	8	be	be	AUX
ftr-362	3784	9	students	student	NOUN
ftr-362	3784	10	,	,	PUNCT
ftr-362	3784	11	the	the	DET
ftr-362	3784	12	supreme	supreme	PROPN
ftr-362	3784	13	court	court	PROPN
ftr-362	3784	14	will	will	AUX
ftr-362	3784	15	decide	decide	VERB
ftr-362	3784	16	.	.	PUNCT
ftr-362	3785	1	mayo	mayo	PROPN
ftr-362	3785	2	foundation	foundation	PROPN
ftr-362	3785	3	for	for	ADP
ftr-362	3785	4	medical	medical	ADJ
ftr-362	3785	5	education	education	NOUN
ftr-362	3785	6	and	and	CCONJ
ftr-362	3785	7	research	research	NOUN
ftr-362	3785	8	v.	v.	PROPN
ftr-362	3785	9	united	united	PROPN
ftr-362	3785	10	states	states	PROPN
ftr-362	3785	11	,	,	PUNCT
ftr-362	3785	12	568	568	NUM
ftr-362	3785	13	f.3d	f.3d	NUM
ftr-362	3785	14	675	675	NUM
ftr-362	3785	15	(	(	PUNCT
ftr-362	3785	16	8th	8th	ADJ
ftr-362	3785	17	cir	cir	NOUN
ftr-362	3785	18	.	.	PUNCT
ftr-362	3786	1	6/12/09	6/12/09	NUM
ftr-362	3786	2	)	)	PUNCT
ftr-362	3786	3	,	,	PUNCT
ftr-362	3786	4	cert	cert	NOUN
ftr-362	3786	5	.	.	PUNCT
ftr-362	3787	1	granted	grant	VERB
ftr-362	3787	2	,	,	PUNCT
ftr-362	3787	3	130	130	NUM
ftr-362	3787	4	s.	s.	PROPN
ftr-362	3787	5	ct	ct	PROPN
ftr-362	3787	6	.	.	PROPN
ftr-362	3787	7	3353	3353	NUM
ftr-362	3787	8	(	(	PUNCT
ftr-362	3787	9	6/10/10	6/10/10	NUM
ftr-362	3787	10	)	)	PUNCT
ftr-362	3787	11	.	.	PUNCT
ftr-362	3788	1	for	for	ADP
ftr-362	3788	2	purposes	purpose	NOUN
ftr-362	3788	3	of	of	ADP
ftr-362	3788	4	the	the	DET
ftr-362	3788	5	student	student	NOUN
ftr-362	3788	6	exclusion	exclusion	NOUN
ftr-362	3788	7	from	from	ADP
ftr-362	3788	8	fica	fica	PROPN
ftr-362	3788	9	taxes	taxis	NOUN
ftr-362	3788	10	under	under	ADP
ftr-362	3788	11	§	§	PROPN
ftr-362	3788	12	3121(b)(10	3121(b)(10	PROPN
ftr-362	3788	13	)	)	PUNCT
ftr-362	3788	14	,	,	PUNCT
ftr-362	3788	15	reg	reg	NOUN
ftr-362	3788	16	.	.	PUNCT
ftr-362	3789	1	§	§	PROPN
ftr-362	3789	2	31.3121(b)(10)-2(c	31.3121(b)(10)-2(c	NUM
ftr-362	3789	3	)	)	PUNCT
ftr-362	3789	4	and	and	CCONJ
ftr-362	3789	5	(	(	PUNCT
ftr-362	3789	6	d	d	NOUN
ftr-362	3789	7	)	)	PUNCT
ftr-362	3789	8	,	,	PUNCT
ftr-362	3789	9	limit	limit	VERB
ftr-362	3789	10	the	the	DET
ftr-362	3789	11	definition	definition	NOUN
ftr-362	3789	12	of	of	ADP
ftr-362	3789	13	a	a	DET
ftr-362	3789	14	school	school	NOUN
ftr-362	3789	15	,	,	PUNCT
ftr-362	3789	16	college	college	NOUN
ftr-362	3789	17	,	,	PUNCT
ftr-362	3789	18	or	or	CCONJ
ftr-362	3789	19	university	university	NOUN
ftr-362	3789	20	to	to	ADP
ftr-362	3789	21	entities	entity	NOUN
ftr-362	3789	22	whose	whose	DET
ftr-362	3789	23	“	"	PUNCT
ftr-362	3789	24	primary	primary	ADJ
ftr-362	3789	25	function	function	NOUN
ftr-362	3789	26	is	be	AUX
ftr-362	3789	27	the	the	DET
ftr-362	3789	28	presentation	presentation	NOUN
ftr-362	3789	29	of	of	ADP
ftr-362	3789	30	formal	formal	ADJ
ftr-362	3789	31	instruction	instruction	NOUN
ftr-362	3789	32	.	.	PUNCT
ftr-362	3789	33	”	"	PUNCT
ftr-362	3790	1	reg	reg	NOUN
ftr-362	3790	2	.	.	PUNCT
ftr-362	3791	1	§	§	PROPN
ftr-362	3791	2	31.3121(b)(10)-2(d	31.3121(b)(10)-2(d	PROPN
ftr-362	3791	3	)	)	PUNCT
ftr-362	3791	4	provides	provide	VERB
ftr-362	3791	5	that	that	PRON
ftr-362	3791	6	to	to	PART
ftr-362	3791	7	qualify	qualify	VERB
ftr-362	3791	8	as	as	ADP
ftr-362	3791	9	a	a	DET
ftr-362	3791	10	“	"	PUNCT
ftr-362	3791	11	student	student	NOUN
ftr-362	3791	12	”	"	PUNCT
ftr-362	3791	13	rather	rather	ADV
ftr-362	3791	14	than	than	ADP
ftr-362	3791	15	be	be	AUX
ftr-362	3791	16	classified	classify	VERB
ftr-362	3791	17	as	as	ADP
ftr-362	3791	18	an	an	DET
ftr-362	3791	19	employee	employee	NOUN
ftr-362	3791	20	,	,	PUNCT
ftr-362	3791	21	any	any	DET
ftr-362	3791	22	services	service	NOUN
ftr-362	3791	23	rendered	render	VERB
ftr-362	3791	24	must	must	AUX
ftr-362	3791	25	be	be	AUX
ftr-362	3791	26	“	"	PUNCT
ftr-362	3791	27	incident	incident	NOUN
ftr-362	3791	28	to	to	ADP
ftr-362	3791	29	and	and	CCONJ
ftr-362	3791	30	for	for	ADP
ftr-362	3791	31	the	the	DET
ftr-362	3791	32	purpose	purpose	NOUN
ftr-362	3791	33	of	of	ADP
ftr-362	3791	34	pursuing	pursue	VERB
ftr-362	3791	35	a	a	DET
ftr-362	3791	36	course	course	NOUN
ftr-362	3791	37	of	of	ADP
ftr-362	3791	38	study	study	NOUN
ftr-362	3791	39	”	"	PUNCT
ftr-362	3791	40	at	at	ADP
ftr-362	3791	41	the	the	DET
ftr-362	3791	42	institution	institution	NOUN
ftr-362	3791	43	for	for	ADP
ftr-362	3791	44	which	which	PRON
ftr-362	3791	45	the	the	DET
ftr-362	3791	46	student	student	NOUN
ftr-362	3791	47	provides	provide	VERB
ftr-362	3791	48	the	the	DET
ftr-362	3791	49	services	service	NOUN
ftr-362	3791	50	.	.	PUNCT
ftr-362	3792	1	furthermore	furthermore	ADV
ftr-362	3792	2	,	,	PUNCT
ftr-362	3792	3	under	under	ADP
ftr-362	3792	4	the	the	DET
ftr-362	3792	5	regulation	regulation	NOUN
ftr-362	3792	6	,	,	PUNCT
ftr-362	3792	7	a	a	DET
ftr-362	3792	8	person	person	NOUN
ftr-362	3792	9	whose	whose	DET
ftr-362	3792	10	work	work	NOUN
ftr-362	3792	11	schedule	schedule	NOUN
ftr-362	3792	12	is	be	AUX
ftr-362	3792	13	40	40	NUM
ftr-362	3792	14	hours	hour	NOUN
ftr-362	3792	15	or	or	CCONJ
ftr-362	3792	16	more	more	ADJ
ftr-362	3792	17	per	per	ADP
ftr-362	3792	18	week	week	NOUN
ftr-362	3792	19	is	be	AUX
ftr-362	3792	20	a	a	DET
ftr-362	3792	21	full	full	ADJ
ftr-362	3792	22	-	-	PUNCT
ftr-362	3792	23	time	time	NOUN
ftr-362	3792	24	employee	employee	NOUN
ftr-362	3792	25	rather	rather	ADV
ftr-362	3792	26	than	than	ADP
ftr-362	3792	27	a	a	DET
ftr-362	3792	28	student	student	NOUN
ftr-362	3792	29	.	.	PUNCT
ftr-362	3793	1	the	the	DET
ftr-362	3793	2	district	district	NOUN
ftr-362	3793	3	court	court	NOUN
ftr-362	3793	4	,	,	PUNCT
ftr-362	3793	5	in	in	ADP
ftr-362	3793	6	granting	grant	VERB
ftr-362	3793	7	refunds	refund	NOUN
ftr-362	3793	8	of	of	ADP
ftr-362	3793	9	employment	employment	NOUN
ftr-362	3793	10	taxes	taxis	NOUN
ftr-362	3793	11	,	,	PUNCT
ftr-362	3793	12	declared	declare	VERB
ftr-362	3793	13	the	the	DET
ftr-362	3793	14	regulation	regulation	NOUN
ftr-362	3793	15	invalid	invalid	ADJ
ftr-362	3793	16	.	.	PUNCT
ftr-362	3794	1	applying	apply	VERB
ftr-362	3794	2	the	the	DET
ftr-362	3794	3	deference	deference	NOUN
ftr-362	3794	4	standard	standard	NOUN
ftr-362	3794	5	of	of	ADP
ftr-362	3794	6	chevron	chevron	PROPN
ftr-362	3794	7	u.s.a	u.s.a	PROPN
ftr-362	3794	8	.	.	PROPN
ftr-362	3794	9	inc	inc	PROPN
ftr-362	3794	10	.	.	PROPN
ftr-362	3794	11	v.	v.	ADP
ftr-362	3794	12	natural	natural	ADJ
ftr-362	3794	13	res	re	NOUN
ftr-362	3794	14	.	.	PUNCT
ftr-362	3795	1	def	def	PROPN
ftr-362	3795	2	.	.	PROPN
ftr-362	3795	3	council	council	PROPN
ftr-362	3795	4	,	,	PUNCT
ftr-362	3795	5	inc	inc	PROPN
ftr-362	3795	6	.	.	PROPN
ftr-362	3795	7	,	,	PUNCT
ftr-362	3795	8	467	467	NUM
ftr-362	3795	9	u.s	u.s	PROPN
ftr-362	3795	10	.	.	PROPN
ftr-362	3795	11	837	837	NUM
ftr-362	3795	12	(	(	PUNCT
ftr-362	3795	13	1984	1984	NUM
ftr-362	3795	14	)	)	PUNCT
ftr-362	3795	15	,	,	PUNCT
ftr-362	3795	16	the	the	DET
ftr-362	3795	17	eighth	eighth	ADJ
ftr-362	3795	18	circuit	circuit	NOUN
ftr-362	3795	19	reversed	reverse	VERB
ftr-362	3795	20	and	and	CCONJ
ftr-362	3795	21	remanded	remand	VERB
ftr-362	3795	22	the	the	DET
ftr-362	3795	23	case	case	NOUN
ftr-362	3795	24	for	for	ADP
ftr-362	3795	25	entry	entry	NOUN
ftr-362	3795	26	of	of	ADP
ftr-362	3795	27	judgment	judgment	NOUN
ftr-362	3795	28	for	for	ADP
ftr-362	3795	29	the	the	DET
ftr-362	3795	30	united	united	PROPN
ftr-362	3795	31	states	states	PROPN
ftr-362	3795	32	.	.	PUNCT
ftr-362	3796	1	the	the	DET
ftr-362	3796	2	court	court	NOUN
ftr-362	3796	3	concluded	conclude	VERB
ftr-362	3796	4	that	that	SCONJ
ftr-362	3796	5	application	application	NOUN
ftr-362	3796	6	of	of	ADP
ftr-362	3796	7	the	the	DET
ftr-362	3796	8	exemption	exemption	NOUN
ftr-362	3796	9	only	only	ADV
ftr-362	3796	10	to	to	ADP
ftr-362	3796	11	students	student	NOUN
ftr-362	3796	12	pursuing	pursue	VERB
ftr-362	3796	13	a	a	DET
ftr-362	3796	14	course	course	NOUN
ftr-362	3796	15	of	of	ADP
ftr-362	3796	16	study	study	NOUN
ftr-362	3796	17	who	who	PRON
ftr-362	3796	18	are	be	AUX
ftr-362	3796	19	not	not	PART
ftr-362	3796	20	full	full	ADJ
ftr-362	3796	21	time	time	NOUN
ftr-362	3796	22	employees	employee	NOUN
ftr-362	3796	23	is	be	AUX
ftr-362	3796	24	a	a	DET
ftr-362	3796	25	reasonable	reasonable	ADJ
ftr-362	3796	26	interpretation	interpretation	NOUN
ftr-362	3796	27	of	of	ADP
ftr-362	3796	28	the	the	DET
ftr-362	3796	29	statute	statute	NOUN
ftr-362	3796	30	.	.	PUNCT
ftr-362	3797	1	the	the	DET
ftr-362	3797	2	court	court	NOUN
ftr-362	3797	3	declined	decline	VERB
ftr-362	3797	4	to	to	PART
ftr-362	3797	5	consider	consider	VERB
ftr-362	3797	6	whether	whether	SCONJ
ftr-362	3797	7	the	the	DET
ftr-362	3797	8	portion	portion	NOUN
ftr-362	3797	9	of	of	ADP
ftr-362	3797	10	the	the	DET
ftr-362	3797	11	regulation	regulation	NOUN
ftr-362	3797	12	limiting	limit	VERB
ftr-362	3797	13	the	the	DET
ftr-362	3797	14	definition	definition	NOUN
ftr-362	3797	15	of	of	ADP
ftr-362	3797	16	a	a	DET
ftr-362	3797	17	school	school	NOUN
ftr-362	3797	18	or	or	CCONJ
ftr-362	3797	19	college	college	NOUN
ftr-362	3797	20	is	be	AUX
ftr-362	3797	21	valid	valid	ADJ
ftr-362	3797	22	750	750	NUM
ftr-362	3797	23	florida	florida	PROPN
ftr-362	3797	24	tax	tax	NOUN
ftr-362	3797	25	review	review	NOUN
ftr-362	3797	26	[	[	X
ftr-362	3797	27	vol	vol	NOUN
ftr-362	3797	28	.	.	PUNCT
ftr-362	3797	29	10:9	10:9	NUM
ftr-362	3797	30	because	because	SCONJ
ftr-362	3797	31	the	the	DET
ftr-362	3797	32	medical	medical	ADJ
ftr-362	3797	33	residents	resident	NOUN
ftr-362	3797	34	were	be	AUX
ftr-362	3797	35	not	not	PART
ftr-362	3797	36	students	student	NOUN
ftr-362	3797	37	under	under	ADP
ftr-362	3797	38	the	the	DET
ftr-362	3797	39	regulation	regulation	NOUN
ftr-362	3797	40	in	in	ADP
ftr-362	3797	41	any	any	DET
ftr-362	3797	42	event	event	NOUN
ftr-362	3797	43	.	.	PUNCT
ftr-362	3798	1	h.	h.	PROPN
ftr-362	3799	1	the	the	DET
ftr-362	3799	2	supremes	supreme	NOUN
ftr-362	3799	3	spread	spread	VERB
ftr-362	3799	4	mayo	mayo	NOUN
ftr-362	3799	5	all	all	ADV
ftr-362	3799	6	over	over	ADP
ftr-362	3799	7	the	the	DET
ftr-362	3799	8	code	code	NOUN
ftr-362	3799	9	.	.	PUNCT
ftr-362	3800	1	national	national	ADJ
ftr-362	3800	2	muffler	muffler	NOUN
ftr-362	3800	3	is	be	AUX
ftr-362	3800	4	dead	dead	ADJ
ftr-362	3800	5	:	:	PUNCT
ftr-362	3800	6	long	long	ADV
ftr-362	3800	7	live	live	ADJ
ftr-362	3800	8	chevron	chevron	NOUN
ftr-362	3800	9	.	.	PUNCT
ftr-362	3801	1	mayo	mayo	PROPN
ftr-362	3801	2	foundation	foundation	PROPN
ftr-362	3801	3	for	for	ADP
ftr-362	3801	4	medical	medical	ADJ
ftr-362	3801	5	education	education	NOUN
ftr-362	3801	6	and	and	CCONJ
ftr-362	3801	7	research	research	NOUN
ftr-362	3801	8	v.	v.	PROPN
ftr-362	3801	9	united	united	PROPN
ftr-362	3801	10	states	states	PROPN
ftr-362	3801	11	,	,	PUNCT
ftr-362	3801	12	131	131	NUM
ftr-362	3801	13	s.	s.	PROPN
ftr-362	3801	14	ct	ct	PROPN
ftr-362	3801	15	.	.	PROPN
ftr-362	3802	1	704	704	NUM
ftr-362	3802	2	(	(	PUNCT
ftr-362	3802	3	1/11/11	1/11/11	NUM
ftr-362	3802	4	)	)	PUNCT
ftr-362	3802	5	.	.	PUNCT
ftr-362	3803	1	in	in	ADP
ftr-362	3803	2	a	a	DET
ftr-362	3803	3	unanimous	unanimous	ADJ
ftr-362	3803	4	decision	decision	NOUN
ftr-362	3803	5	,	,	PUNCT
ftr-362	3803	6	written	write	VERB
ftr-362	3803	7	by	by	ADP
ftr-362	3803	8	chief	chief	PROPN
ftr-362	3803	9	justice	justice	PROPN
ftr-362	3803	10	roberts	roberts	PROPN
ftr-362	3803	11	,	,	PUNCT
ftr-362	3803	12	the	the	DET
ftr-362	3803	13	supreme	supreme	PROPN
ftr-362	3803	14	court	court	PROPN
ftr-362	3803	15	affirmed	affirm	VERB
ftr-362	3803	16	the	the	DET
ftr-362	3803	17	court	court	NOUN
ftr-362	3803	18	of	of	ADP
ftr-362	3803	19	appeals	appeal	NOUN
ftr-362	3803	20	in	in	ADP
ftr-362	3803	21	what	what	PRON
ftr-362	3803	22	undoubtedly	undoubtedly	ADV
ftr-362	3803	23	will	will	AUX
ftr-362	3803	24	be	be	AUX
ftr-362	3803	25	one	one	NUM
ftr-362	3803	26	of	of	ADP
ftr-362	3803	27	the	the	DET
ftr-362	3803	28	most	most	ADV
ftr-362	3803	29	far	far	ADV
ftr-362	3803	30	reaching	reach	VERB
ftr-362	3803	31	tax	tax	NOUN
ftr-362	3803	32	decisions	decision	NOUN
ftr-362	3803	33	ever	ever	ADV
ftr-362	3803	34	rendered	render	VERB
ftr-362	3803	35	by	by	ADP
ftr-362	3803	36	the	the	DET
ftr-362	3803	37	court	court	NOUN
ftr-362	3803	38	.	.	PUNCT
ftr-362	3804	1	the	the	DET
ftr-362	3804	2	court	court	NOUN
ftr-362	3804	3	applied	apply	VERB
ftr-362	3804	4	the	the	DET
ftr-362	3804	5	two	two	NUM
ftr-362	3804	6	part	part	NOUN
ftr-362	3804	7	test	test	NOUN
ftr-362	3804	8	of	of	ADP
ftr-362	3804	9	chevron	chevron	NOUN
ftr-362	3804	10	,	,	PUNCT
ftr-362	3804	11	u.s.a	u.s.a	PROPN
ftr-362	3804	12	.	.	PROPN
ftr-362	3804	13	,	,	PUNCT
ftr-362	3804	14	inc	inc	PROPN
ftr-362	3804	15	.	.	PROPN
ftr-362	3804	16	v.	v.	ADP
ftr-362	3804	17	natural	natural	ADJ
ftr-362	3804	18	resources	resource	NOUN
ftr-362	3804	19	.	.	PUNCT
ftr-362	3805	1	defense	defense	PROPN
ftr-362	3805	2	council	council	PROPN
ftr-362	3805	3	,	,	PUNCT
ftr-362	3805	4	inc	inc	PROPN
ftr-362	3805	5	.	.	PROPN
ftr-362	3805	6	,	,	PUNCT
ftr-362	3805	7	467	467	NUM
ftr-362	3805	8	u.s	u.s	PROPN
ftr-362	3805	9	.	.	PROPN
ftr-362	3805	10	837	837	NUM
ftr-362	3805	11	(	(	PUNCT
ftr-362	3805	12	1984	1984	NUM
ftr-362	3805	13	)	)	PUNCT
ftr-362	3805	14	,	,	PUNCT
ftr-362	3805	15	to	to	PART
ftr-362	3805	16	test	test	VERB
ftr-362	3805	17	the	the	DET
ftr-362	3805	18	validity	validity	NOUN
ftr-362	3805	19	of	of	ADP
ftr-362	3805	20	the	the	DET
ftr-362	3805	21	regulation	regulation	NOUN
ftr-362	3805	22	and	and	CCONJ
ftr-362	3805	23	upheld	uphold	VERB
ftr-362	3805	24	it	it	PRON
ftr-362	3805	25	.	.	PUNCT
ftr-362	3806	1	under	under	ADP
ftr-362	3806	2	chevron	chevron	NOUN
ftr-362	3806	3	,	,	PUNCT
ftr-362	3806	4	the	the	DET
ftr-362	3806	5	first	first	ADJ
ftr-362	3806	6	question	question	NOUN
ftr-362	3806	7	is	be	AUX
ftr-362	3806	8	whether	whether	SCONJ
ftr-362	3806	9	congress	congress	PROPN
ftr-362	3806	10	has	have	AUX
ftr-362	3806	11	directly	directly	ADV
ftr-362	3806	12	spoken	speak	VERB
ftr-362	3806	13	to	to	ADP
ftr-362	3806	14	the	the	DET
ftr-362	3806	15	precise	precise	ADJ
ftr-362	3806	16	question	question	NOUN
ftr-362	3806	17	at	at	ADP
ftr-362	3806	18	issue	issue	NOUN
ftr-362	3806	19	.	.	PUNCT
ftr-362	3807	1	if	if	SCONJ
ftr-362	3807	2	the	the	DET
ftr-362	3807	3	statute	statute	NOUN
ftr-362	3807	4	has	have	AUX
ftr-362	3807	5	“	"	PUNCT
ftr-362	3807	6	directly	directly	ADV
ftr-362	3807	7	addressed	address	VERB
ftr-362	3807	8	the	the	DET
ftr-362	3807	9	precise	precise	ADJ
ftr-362	3807	10	question	question	NOUN
ftr-362	3807	11	at	at	ADP
ftr-362	3807	12	issue	issue	NOUN
ftr-362	3807	13	”	"	PUNCT
ftr-362	3807	14	the	the	DET
ftr-362	3807	15	regulation	regulation	NOUN
ftr-362	3807	16	must	must	AUX
ftr-362	3807	17	follow	follow	VERB
ftr-362	3807	18	the	the	DET
ftr-362	3807	19	unambiguously	unambiguously	ADV
ftr-362	3807	20	expressed	express	VERB
ftr-362	3807	21	intent	intent	NOUN
ftr-362	3807	22	of	of	ADP
ftr-362	3807	23	congress	congress	PROPN
ftr-362	3807	24	.	.	PUNCT
ftr-362	3808	1	if	if	SCONJ
ftr-362	3808	2	the	the	DET
ftr-362	3808	3	statute	statute	NOUN
ftr-362	3808	4	is	be	AUX
ftr-362	3808	5	silent	silent	ADJ
ftr-362	3808	6	or	or	CCONJ
ftr-362	3808	7	ambiguous	ambiguous	ADJ
ftr-362	3808	8	with	with	ADP
ftr-362	3808	9	respect	respect	NOUN
ftr-362	3808	10	to	to	ADP
ftr-362	3808	11	the	the	DET
ftr-362	3808	12	specific	specific	ADJ
ftr-362	3808	13	issue	issue	NOUN
ftr-362	3808	14	,	,	PUNCT
ftr-362	3808	15	the	the	DET
ftr-362	3808	16	second	second	ADJ
ftr-362	3808	17	question	question	NOUN
ftr-362	3808	18	is	be	AUX
ftr-362	3808	19	whether	whether	SCONJ
ftr-362	3808	20	the	the	DET
ftr-362	3808	21	agency	agency	NOUN
ftr-362	3808	22	’s	’s	PART
ftr-362	3808	23	answer	answer	NOUN
ftr-362	3808	24	is	be	AUX
ftr-362	3808	25	based	base	VERB
ftr-362	3808	26	on	on	ADP
ftr-362	3808	27	a	a	DET
ftr-362	3808	28	permissible	permissible	ADJ
ftr-362	3808	29	construction	construction	NOUN
ftr-362	3808	30	of	of	ADP
ftr-362	3808	31	the	the	DET
ftr-362	3808	32	statute	statute	NOUN
ftr-362	3808	33	.	.	PUNCT
ftr-362	3809	1	in	in	ADP
ftr-362	3809	2	this	this	DET
ftr-362	3809	3	second	second	ADJ
ftr-362	3809	4	step	step	NOUN
ftr-362	3809	5	,	,	PUNCT
ftr-362	3809	6	according	accord	VERB
ftr-362	3809	7	to	to	ADP
ftr-362	3809	8	the	the	DET
ftr-362	3809	9	supreme	supreme	PROPN
ftr-362	3809	10	court	court	PROPN
ftr-362	3809	11	,	,	PUNCT
ftr-362	3809	12	a	a	DET
ftr-362	3809	13	court	court	NOUN
ftr-362	3809	14	“	"	PUNCT
ftr-362	3809	15	may	may	AUX
ftr-362	3809	16	not	not	PART
ftr-362	3809	17	disturb	disturb	VERB
ftr-362	3809	18	an	an	DET
ftr-362	3809	19	agency	agency	NOUN
ftr-362	3809	20	rule	rule	NOUN
ftr-362	3809	21	unless	unless	SCONJ
ftr-362	3809	22	it	it	PRON
ftr-362	3809	23	is	be	AUX
ftr-362	3809	24	‘	'	PUNCT
ftr-362	3809	25	arbitrary	arbitrary	ADJ
ftr-362	3809	26	or	or	CCONJ
ftr-362	3809	27	capricious	capricious	ADJ
ftr-362	3809	28	in	in	ADP
ftr-362	3809	29	substance	substance	NOUN
ftr-362	3809	30	,	,	PUNCT
ftr-362	3809	31	or	or	CCONJ
ftr-362	3809	32	manifestly	manifestly	ADV
ftr-362	3809	33	contrary	contrary	ADJ
ftr-362	3809	34	to	to	ADP
ftr-362	3809	35	the	the	DET
ftr-362	3809	36	statute	statute	NOUN
ftr-362	3809	37	.	.	PUNCT
ftr-362	3809	38	’	'	PUNCT
ftr-362	3809	39	”	"	PUNCT
ftr-362	3810	1	thus	thus	ADV
ftr-362	3810	2	,	,	PUNCT
ftr-362	3810	3	a	a	DET
ftr-362	3810	4	court	court	NOUN
ftr-362	3810	5	may	may	AUX
ftr-362	3810	6	not	not	PART
ftr-362	3810	7	substitute	substitute	VERB
ftr-362	3810	8	its	its	PRON
ftr-362	3810	9	own	own	ADJ
ftr-362	3810	10	construction	construction	NOUN
ftr-362	3810	11	for	for	ADP
ftr-362	3810	12	the	the	DET
ftr-362	3810	13	reasonable	reasonable	ADJ
ftr-362	3810	14	interpretation	interpretation	NOUN
ftr-362	3810	15	of	of	ADP
ftr-362	3810	16	an	an	DET
ftr-362	3810	17	agency	agency	NOUN
ftr-362	3810	18	.	.	PUNCT
ftr-362	3811	1	in	in	ADP
ftr-362	3811	2	mayo	mayo	NOUN
ftr-362	3811	3	,	,	PUNCT
ftr-362	3811	4	the	the	DET
ftr-362	3811	5	supreme	supreme	PROPN
ftr-362	3811	6	court	court	PROPN
ftr-362	3811	7	held	hold	VERB
ftr-362	3811	8	that	that	SCONJ
ftr-362	3811	9	“	"	PUNCT
ftr-362	3811	10	[	[	X
ftr-362	3811	11	t]he	t]he	ADV
ftr-362	3811	12	principles	principle	VERB
ftr-362	3811	13	underlying	underlie	VERB
ftr-362	3811	14	our	our	PRON
ftr-362	3811	15	decision	decision	NOUN
ftr-362	3811	16	in	in	ADP
ftr-362	3811	17	chevron	chevron	NOUN
ftr-362	3811	18	apply	apply	VERB
ftr-362	3811	19	with	with	ADP
ftr-362	3811	20	full	full	ADJ
ftr-362	3811	21	force	force	NOUN
ftr-362	3811	22	in	in	ADP
ftr-362	3811	23	the	the	DET
ftr-362	3811	24	tax	tax	NOUN
ftr-362	3811	25	context	context	NOUN
ftr-362	3811	26	.	.	PUNCT
ftr-362	3811	27	”	"	PUNCT
ftr-362	3812	1	in	in	ADP
ftr-362	3812	2	applying	apply	VERB
ftr-362	3812	3	chevron	chevron	NOUN
ftr-362	3812	4	,	,	PUNCT
ftr-362	3812	5	the	the	DET
ftr-362	3812	6	court	court	NOUN
ftr-362	3812	7	unambiguously	unambiguously	ADV
ftr-362	3812	8	overruled	overrule	VERB
ftr-362	3812	9	its	its	PRON
ftr-362	3812	10	prior	prior	ADJ
ftr-362	3812	11	decision	decision	NOUN
ftr-362	3812	12	in	in	ADP
ftr-362	3812	13	national	national	ADJ
ftr-362	3812	14	muffler	muffler	NOUN
ftr-362	3812	15	dealers	dealers	PROPN
ftr-362	3812	16	association	association	PROPN
ftr-362	3812	17	v.	v.	PROPN
ftr-362	3812	18	united	united	PROPN
ftr-362	3812	19	states	states	PROPN
ftr-362	3812	20	,	,	PUNCT
ftr-362	3812	21	440	440	NUM
ftr-362	3812	22	us	us	PROPN
ftr-362	3812	23	472	472	NUM
ftr-362	3812	24	,	,	PUNCT
ftr-362	3812	25	477	477	NUM
ftr-362	3812	26	(	(	PUNCT
ftr-362	3812	27	1979	1979	NUM
ftr-362	3812	28	)	)	PUNCT
ftr-362	3812	29	,	,	PUNCT
ftr-362	3812	30	rendering	render	VERB
ftr-362	3812	31	the	the	DET
ftr-362	3812	32	national	national	ADJ
ftr-362	3812	33	muffler	muffler	NOUN
ftr-362	3812	34	standards	standard	NOUN
ftr-362	3812	35	irrelevant	irrelevant	ADJ
ftr-362	3812	36	in	in	ADP
ftr-362	3812	37	all	all	DET
ftr-362	3812	38	future	future	ADJ
ftr-362	3812	39	cases	case	NOUN
ftr-362	3812	40	.	.	PUNCT
ftr-362	3813	1	under	under	ADP
ftr-362	3813	2	national	national	ADJ
ftr-362	3813	3	muffler	muffler	NOUN
ftr-362	3813	4	the	the	DET
ftr-362	3813	5	inquiry	inquiry	NOUN
ftr-362	3813	6	was	be	AUX
ftr-362	3813	7	as	as	SCONJ
ftr-362	3813	8	follows	follow	VERB
ftr-362	3813	9	:	:	PUNCT
ftr-362	3813	10	in	in	ADP
ftr-362	3813	11	determining	determine	VERB
ftr-362	3813	12	whether	whether	SCONJ
ftr-362	3813	13	a	a	DET
ftr-362	3813	14	particular	particular	ADJ
ftr-362	3813	15	regulation	regulation	NOUN
ftr-362	3813	16	carries	carry	VERB
ftr-362	3813	17	out	out	ADP
ftr-362	3813	18	the	the	DET
ftr-362	3813	19	congressional	congressional	ADJ
ftr-362	3813	20	mandate	mandate	NOUN
ftr-362	3813	21	in	in	ADP
ftr-362	3813	22	a	a	DET
ftr-362	3813	23	proper	proper	ADJ
ftr-362	3813	24	manner	manner	NOUN
ftr-362	3813	25	,	,	PUNCT
ftr-362	3813	26	we	we	PRON
ftr-362	3813	27	look	look	VERB
ftr-362	3813	28	to	to	PART
ftr-362	3813	29	see	see	VERB
ftr-362	3813	30	whether	whether	SCONJ
ftr-362	3813	31	the	the	DET
ftr-362	3813	32	regulation	regulation	NOUN
ftr-362	3813	33	harmonizes	harmonize	VERB
ftr-362	3813	34	with	with	ADP
ftr-362	3813	35	the	the	DET
ftr-362	3813	36	plain	plain	ADJ
ftr-362	3813	37	language	language	NOUN
ftr-362	3813	38	of	of	ADP
ftr-362	3813	39	the	the	DET
ftr-362	3813	40	statute	statute	NOUN
ftr-362	3813	41	,	,	PUNCT
ftr-362	3813	42	its	its	PRON
ftr-362	3813	43	origin	origin	NOUN
ftr-362	3813	44	,	,	PUNCT
ftr-362	3813	45	and	and	CCONJ
ftr-362	3813	46	its	its	PRON
ftr-362	3813	47	purpose	purpose	NOUN
ftr-362	3813	48	.	.	PUNCT
ftr-362	3814	1	a	a	DET
ftr-362	3814	2	regulation	regulation	NOUN
ftr-362	3814	3	may	may	AUX
ftr-362	3814	4	have	have	VERB
ftr-362	3814	5	particular	particular	ADJ
ftr-362	3814	6	force	force	NOUN
ftr-362	3814	7	if	if	SCONJ
ftr-362	3814	8	it	it	PRON
ftr-362	3814	9	is	be	AUX
ftr-362	3814	10	a	a	DET
ftr-362	3814	11	substantially	substantially	ADV
ftr-362	3814	12	contemporaneous	contemporaneous	ADJ
ftr-362	3814	13	construction	construction	NOUN
ftr-362	3814	14	of	of	ADP
ftr-362	3814	15	the	the	DET
ftr-362	3814	16	statute	statute	NOUN
ftr-362	3814	17	by	by	ADP
ftr-362	3814	18	those	those	PRON
ftr-362	3814	19	presumed	presume	VERB
ftr-362	3814	20	to	to	PART
ftr-362	3814	21	have	have	AUX
ftr-362	3814	22	been	be	AUX
ftr-362	3814	23	aware	aware	ADJ
ftr-362	3814	24	of	of	ADP
ftr-362	3814	25	congressional	congressional	ADJ
ftr-362	3814	26	intent	intent	NOUN
ftr-362	3814	27	.	.	PUNCT
ftr-362	3815	1	if	if	SCONJ
ftr-362	3815	2	the	the	DET
ftr-362	3815	3	regulation	regulation	NOUN
ftr-362	3815	4	dates	date	VERB
ftr-362	3815	5	from	from	ADP
ftr-362	3815	6	a	a	DET
ftr-362	3815	7	later	later	ADJ
ftr-362	3815	8	period	period	NOUN
ftr-362	3815	9	,	,	PUNCT
ftr-362	3815	10	the	the	DET
ftr-362	3815	11	manner	manner	NOUN
ftr-362	3815	12	in	in	ADP
ftr-362	3815	13	which	which	PRON
ftr-362	3815	14	it	it	PRON
ftr-362	3815	15	evolved	evolve	VERB
ftr-362	3815	16	merits	merit	NOUN
ftr-362	3815	17	inquiry	inquiry	NOUN
ftr-362	3815	18	.	.	PUNCT
ftr-362	3816	1	other	other	ADJ
ftr-362	3816	2	relevant	relevant	ADJ
ftr-362	3816	3	considerations	consideration	NOUN
ftr-362	3816	4	are	be	AUX
ftr-362	3816	5	the	the	DET
ftr-362	3816	6	length	length	NOUN
ftr-362	3816	7	of	of	ADP
ftr-362	3816	8	time	time	NOUN
ftr-362	3816	9	the	the	DET
ftr-362	3816	10	regulation	regulation	NOUN
ftr-362	3816	11	has	have	AUX
ftr-362	3816	12	been	be	AUX
ftr-362	3816	13	in	in	ADP
ftr-362	3816	14	effect	effect	NOUN
ftr-362	3816	15	,	,	PUNCT
ftr-362	3816	16	the	the	DET
ftr-362	3816	17	reliance	reliance	NOUN
ftr-362	3816	18	placed	place	VERB
ftr-362	3816	19	on	on	ADP
ftr-362	3816	20	it	it	PRON
ftr-362	3816	21	,	,	PUNCT
ftr-362	3816	22	the	the	DET
ftr-362	3816	23	consistency	consistency	NOUN
ftr-362	3816	24	of	of	ADP
ftr-362	3816	25	the	the	DET
ftr-362	3816	26	commissioner	commissioner	NOUN
ftr-362	3816	27	’s	’s	PART
ftr-362	3816	28	interpretation	interpretation	NOUN
ftr-362	3816	29	,	,	PUNCT
ftr-362	3816	30	and	and	CCONJ
ftr-362	3816	31	the	the	DET
ftr-362	3816	32	degree	degree	NOUN
ftr-362	3816	33	of	of	ADP
ftr-362	3816	34	scrutiny	scrutiny	NOUN
ftr-362	3816	35	congress	congress	PROPN
ftr-362	3816	36	has	have	AUX
ftr-362	3816	37	devoted	devote	VERB
ftr-362	3816	38	to	to	ADP
ftr-362	3816	39	the	the	DET
ftr-362	3816	40	regulation	regulation	NOUN
ftr-362	3816	41	during	during	ADP
ftr-362	3816	42	subsequent	subsequent	ADJ
ftr-362	3816	43	re	re	NOUN
ftr-362	3816	44	-	-	NOUN
ftr-362	3816	45	enactments	enactment	NOUN
ftr-362	3816	46	of	of	ADP
ftr-362	3816	47	the	the	DET
ftr-362	3816	48	statute	statute	NOUN
ftr-362	3816	49	.	.	PUNCT
ftr-362	3817	1	in	in	ADP
ftr-362	3817	2	overruling	overrule	VERB
ftr-362	3817	3	national	national	ADJ
ftr-362	3817	4	muffler	muffler	NOUN
ftr-362	3817	5	,	,	PUNCT
ftr-362	3817	6	the	the	DET
ftr-362	3817	7	court	court	NOUN
ftr-362	3817	8	unequivocally	unequivocally	ADV
ftr-362	3817	9	stated	state	VERB
ftr-362	3817	10	that	that	SCONJ
ftr-362	3817	11	“	"	PUNCT
ftr-362	3817	12	an	an	DET
ftr-362	3817	13	agency	agency	NOUN
ftr-362	3817	14	’s	’s	PART
ftr-362	3817	15	interpretation	interpretation	NOUN
ftr-362	3817	16	of	of	ADP
ftr-362	3817	17	an	an	DET
ftr-362	3817	18	ambiguous	ambiguous	ADJ
ftr-362	3817	19	statute	statute	NOUN
ftr-362	3817	20	does	do	AUX
ftr-362	3817	21	not	not	PART
ftr-362	3817	22	turn	turn	VERB
ftr-362	3817	23	on	on	ADP
ftr-362	3817	24	such	such	ADJ
ftr-362	3817	25	considerations	consideration	NOUN
ftr-362	3817	26	.	.	PUNCT
ftr-362	3817	27	”	"	PUNCT
ftr-362	3818	1	the	the	DET
ftr-362	3818	2	court	court	NOUN
ftr-362	3818	3	specifically	specifically	ADV
ftr-362	3818	4	stated	state	VERB
ftr-362	3818	5	that	that	SCONJ
ftr-362	3818	6	“	"	PUNCT
ftr-362	3818	7	[	[	X
ftr-362	3818	8	a]gency	a]gency	X
ftr-362	3818	9	inconsistency	inconsistency	NOUN
ftr-362	3818	10	is	be	AUX
ftr-362	3818	11	not	not	PART
ftr-362	3818	12	a	a	DET
ftr-362	3818	13	basis	basis	NOUN
ftr-362	3818	14	for	for	ADP
ftr-362	3818	15	declining	decline	VERB
ftr-362	3818	16	to	to	PART
ftr-362	3818	17	analyze	analyze	VERB
ftr-362	3818	18	the	the	DET
ftr-362	3818	19	agency	agency	NOUN
ftr-362	3818	20	’s	’s	PART
ftr-362	3818	21	interpretation	interpretation	NOUN
ftr-362	3818	22	under	under	ADP
ftr-362	3818	23	the	the	DET
ftr-362	3818	24	2011	2011	NUM
ftr-362	3818	25	]	]	PUNCT
ftr-362	3818	26	recent	recent	ADJ
ftr-362	3818	27	developments	development	NOUN
ftr-362	3818	28	in	in	ADP
ftr-362	3818	29	federal	federal	ADJ
ftr-362	3818	30	income	income	NOUN
ftr-362	3818	31	taxation	taxation	NOUN
ftr-362	3818	32	751	751	NUM
ftr-362	3818	33	chevron	chevron	NOUN
ftr-362	3818	34	framework	framework	NOUN
ftr-362	3818	35	.	.	PUNCT
ftr-362	3818	36	”	"	PUNCT
ftr-362	3819	1	quoting	quote	VERB
ftr-362	3819	2	its	its	PRON
ftr-362	3819	3	earlier	early	ADJ
ftr-362	3819	4	decision	decision	NOUN
ftr-362	3819	5	in	in	ADP
ftr-362	3819	6	bob	bob	PROPN
ftr-362	3819	7	jones	jones	PROPN
ftr-362	3819	8	university	university	PROPN
ftr-362	3819	9	v.	v.	PROPN
ftr-362	3819	10	united	united	PROPN
ftr-362	3819	11	states	states	PROPN
ftr-362	3819	12	,	,	PUNCT
ftr-362	3819	13	461	461	NUM
ftr-362	3819	14	u.s	u.s	PROPN
ftr-362	3819	15	.	.	PROPN
ftr-362	3819	16	574	574	NUM
ftr-362	3819	17	,	,	PUNCT
ftr-362	3819	18	596	596	NUM
ftr-362	3819	19	(	(	PUNCT
ftr-362	3819	20	1983	1983	NUM
ftr-362	3819	21	)	)	PUNCT
ftr-362	3819	22	,	,	PUNCT
ftr-362	3819	23	the	the	DET
ftr-362	3819	24	court	court	NOUN
ftr-362	3819	25	stated	state	VERB
ftr-362	3819	26	,	,	PUNCT
ftr-362	3819	27	“	"	PUNCT
ftr-362	3819	28	[	[	X
ftr-362	3819	29	i]n	i]n	VERB
ftr-362	3819	30	an	an	DET
ftr-362	3819	31	area	area	NOUN
ftr-362	3819	32	as	as	ADV
ftr-362	3819	33	complex	complex	ADJ
ftr-362	3819	34	as	as	ADP
ftr-362	3819	35	the	the	DET
ftr-362	3819	36	tax	tax	NOUN
ftr-362	3819	37	system	system	NOUN
ftr-362	3819	38	,	,	PUNCT
ftr-362	3819	39	the	the	DET
ftr-362	3819	40	agency	agency	NOUN
ftr-362	3819	41	congress	congress	PROPN
ftr-362	3819	42	vests	vest	NOUN
ftr-362	3819	43	with	with	ADP
ftr-362	3819	44	administrative	administrative	ADJ
ftr-362	3819	45	responsibility	responsibility	NOUN
ftr-362	3819	46	must	must	AUX
ftr-362	3819	47	be	be	AUX
ftr-362	3819	48	able	able	ADJ
ftr-362	3819	49	to	to	PART
ftr-362	3819	50	exercise	exercise	VERB
ftr-362	3819	51	its	its	PRON
ftr-362	3819	52	authority	authority	NOUN
ftr-362	3819	53	to	to	PART
ftr-362	3819	54	meet	meet	VERB
ftr-362	3819	55	changing	change	VERB
ftr-362	3819	56	conditions	condition	NOUN
ftr-362	3819	57	and	and	CCONJ
ftr-362	3819	58	new	new	ADJ
ftr-362	3819	59	problems	problem	NOUN
ftr-362	3819	60	.	.	PUNCT
ftr-362	3819	61	”	"	PUNCT
ftr-362	3820	1	the	the	DET
ftr-362	3820	2	court	court	NOUN
ftr-362	3820	3	also	also	ADV
ftr-362	3820	4	rejected	reject	VERB
ftr-362	3820	5	the	the	DET
ftr-362	3820	6	taxpayer	taxpayer	NOUN
ftr-362	3820	7	’s	’s	PART
ftr-362	3820	8	argument	argument	NOUN
ftr-362	3820	9	that	that	SCONJ
ftr-362	3820	10	a	a	DET
ftr-362	3820	11	regulation	regulation	NOUN
ftr-362	3820	12	,	,	PUNCT
ftr-362	3820	13	like	like	ADP
ftr-362	3820	14	the	the	DET
ftr-362	3820	15	one	one	NUM
ftr-362	3820	16	question	question	NOUN
ftr-362	3820	17	,	,	PUNCT
ftr-362	3820	18	promulgated	promulgate	VERB
ftr-362	3820	19	under	under	ADP
ftr-362	3820	20	the	the	DET
ftr-362	3820	21	general	general	ADJ
ftr-362	3820	22	authority	authority	NOUN
ftr-362	3820	23	of	of	ADP
ftr-362	3820	24	§	§	PROPN
ftr-362	3820	25	7805(a	7805(a	NUM
ftr-362	3820	26	)	)	PUNCT
ftr-362	3820	27	was	be	AUX
ftr-362	3820	28	entitled	entitle	VERB
ftr-362	3820	29	to	to	ADP
ftr-362	3820	30	less	less	ADJ
ftr-362	3820	31	deference	deference	NOUN
ftr-362	3820	32	than	than	ADP
ftr-362	3820	33	one	one	NUM
ftr-362	3820	34	“	"	PUNCT
ftr-362	3820	35	‘	'	PUNCT
ftr-362	3820	36	issued	issue	VERB
ftr-362	3820	37	under	under	ADP
ftr-362	3820	38	a	a	DET
ftr-362	3820	39	specific	specific	ADJ
ftr-362	3820	40	grant	grant	NOUN
ftr-362	3820	41	of	of	ADP
ftr-362	3820	42	authority	authority	NOUN
ftr-362	3820	43	to	to	PART
ftr-362	3820	44	define	define	VERB
ftr-362	3820	45	a	a	DET
ftr-362	3820	46	statutory	statutory	ADJ
ftr-362	3820	47	term	term	NOUN
ftr-362	3820	48	or	or	CCONJ
ftr-362	3820	49	prescribe	prescribe	VERB
ftr-362	3820	50	a	a	DET
ftr-362	3820	51	method	method	NOUN
ftr-362	3820	52	of	of	ADP
ftr-362	3820	53	executing	execute	VERB
ftr-362	3820	54	a	a	DET
ftr-362	3820	55	statutory	statutory	ADJ
ftr-362	3820	56	provision	provision	NOUN
ftr-362	3820	57	,	,	PUNCT
ftr-362	3820	58	’	'	PUNCT
ftr-362	3820	59	”	"	PUNCT
ftr-362	3820	60	and	and	CCONJ
ftr-362	3820	61	in	in	ADP
ftr-362	3820	62	so	so	ADV
ftr-362	3820	63	doing	do	VERB
ftr-362	3820	64	overruled	overrule	VERB
ftr-362	3820	65	its	its	PRON
ftr-362	3820	66	prior	prior	ADJ
ftr-362	3820	67	decisions	decision	NOUN
ftr-362	3820	68	in	in	ADP
ftr-362	3820	69	rowan	rowan	PROPN
ftr-362	3820	70	cos	cos	PROPN
ftr-362	3820	71	.	.	PROPN
ftr-362	3821	1	v.	v.	PROPN
ftr-362	3821	2	united	united	PROPN
ftr-362	3821	3	states	states	PROPN
ftr-362	3821	4	,	,	PUNCT
ftr-362	3822	1	452	452	NUM
ftr-362	3822	2	u.s	u.s	PROPN
ftr-362	3822	3	.	.	PROPN
ftr-362	3822	4	247	247	NUM
ftr-362	3822	5	,	,	PUNCT
ftr-362	3822	6	253	253	NUM
ftr-362	3822	7	(	(	PUNCT
ftr-362	3822	8	1981	1981	NUM
ftr-362	3822	9	)	)	PUNCT
ftr-362	3822	10	,	,	PUNCT
ftr-362	3822	11	and	and	CCONJ
ftr-362	3822	12	united	united	PROPN
ftr-362	3822	13	states	states	PROPN
ftr-362	3822	14	v.	v.	ADP
ftr-362	3822	15	vogel	vogel	PROPN
ftr-362	3822	16	fertilizer	fertilizer	PROPN
ftr-362	3822	17	co.	co.	PROPN
ftr-362	3822	18	,	,	PUNCT
ftr-362	3822	19	455	455	NUM
ftr-362	3822	20	u.s	u.s	PROPN
ftr-362	3822	21	.	.	PROPN
ftr-362	3822	22	16	16	NUM
ftr-362	3822	23	(	(	PUNCT
ftr-362	3822	24	1982	1982	NUM
ftr-362	3822	25	)	)	PUNCT
ftr-362	3822	26	,	,	PUNCT
ftr-362	3822	27	which	which	PRON
ftr-362	3822	28	had	have	AUX
ftr-362	3822	29	so	so	ADV
ftr-362	3822	30	held	hold	VERB
ftr-362	3822	31	,	,	PUNCT
ftr-362	3822	32	stating	state	VERB
ftr-362	3822	33	that	that	SCONJ
ftr-362	3822	34	the	the	DET
ftr-362	3822	35	court	court	NOUN
ftr-362	3822	36	’s	’s	PART
ftr-362	3822	37	inquiry	inquiry	NOUN
ftr-362	3822	38	does	do	AUX
ftr-362	3822	39	not	not	PART
ftr-362	3822	40	turn	turn	VERB
ftr-362	3822	41	on	on	ADP
ftr-362	3822	42	whether	whether	SCONJ
ftr-362	3822	43	congress	congress	PROPN
ftr-362	3822	44	’s	’s	PART
ftr-362	3822	45	delegation	delegation	NOUN
ftr-362	3822	46	of	of	ADP
ftr-362	3822	47	authority	authority	NOUN
ftr-362	3822	48	was	be	AUX
ftr-362	3822	49	general	general	ADJ
ftr-362	3822	50	or	or	CCONJ
ftr-362	3822	51	specific	specific	ADJ
ftr-362	3822	52	.	.	PUNCT
ftr-362	3823	1	furthermore	furthermore	ADV
ftr-362	3823	2	,	,	PUNCT
ftr-362	3823	3	the	the	DET
ftr-362	3823	4	court	court	NOUN
ftr-362	3823	5	held	hold	VERB
ftr-362	3823	6	that	that	SCONJ
ftr-362	3823	7	“	"	PUNCT
ftr-362	3823	8	it	it	PRON
ftr-362	3823	9	is	be	AUX
ftr-362	3823	10	immaterial	immaterial	ADJ
ftr-362	3823	11	to	to	ADP
ftr-362	3823	12	our	our	PRON
ftr-362	3823	13	analysis	analysis	NOUN
ftr-362	3823	14	that	that	SCONJ
ftr-362	3823	15	a	a	DET
ftr-362	3823	16	‘	'	PUNCT
ftr-362	3823	17	regulation	regulation	NOUN
ftr-362	3823	18	was	be	AUX
ftr-362	3823	19	prompted	prompt	VERB
ftr-362	3823	20	by	by	ADP
ftr-362	3823	21	litigation	litigation	NOUN
ftr-362	3823	22	,	,	PUNCT
ftr-362	3823	23	’	'	PUNCT
ftr-362	3823	24	”	"	PUNCT
ftr-362	3823	25	noting	note	VERB
ftr-362	3823	26	that	that	SCONJ
ftr-362	3823	27	in	in	ADP
ftr-362	3823	28	united	united	PROPN
ftr-362	3823	29	dominion	dominion	NOUN
ftr-362	3823	30	industries	industry	NOUN
ftr-362	3823	31	,	,	PUNCT
ftr-362	3823	32	inc	inc	PROPN
ftr-362	3823	33	.	.	PROPN
ftr-362	3823	34	v.	v.	PROPN
ftr-362	3823	35	united	united	PROPN
ftr-362	3823	36	states	states	PROPN
ftr-362	3823	37	,	,	PUNCT
ftr-362	3823	38	532	532	NUM
ftr-362	3823	39	u.s	u.s	PROPN
ftr-362	3823	40	.	.	PROPN
ftr-362	3823	41	822	822	NUM
ftr-362	3823	42	(	(	PUNCT
ftr-362	3823	43	2001	2001	NUM
ftr-362	3823	44	)	)	PUNCT
ftr-362	3823	45	,	,	PUNCT
ftr-362	3823	46	it	it	PRON
ftr-362	3823	47	had	have	AUX
ftr-362	3823	48	“	"	PUNCT
ftr-362	3823	49	expressly	expressly	ADV
ftr-362	3823	50	invited	invite	VERB
ftr-362	3823	51	the	the	DET
ftr-362	3823	52	treasury	treasury	PROPN
ftr-362	3823	53	department	department	NOUN
ftr-362	3823	54	to	to	PART
ftr-362	3823	55	‘	'	PUNCT
ftr-362	3823	56	amend	amend	VERB
ftr-362	3823	57	its	its	PRON
ftr-362	3823	58	regulations	regulation	NOUN
ftr-362	3823	59	’	'	PUNCT
ftr-362	3823	60	if	if	SCONJ
ftr-362	3823	61	troubled	trouble	VERB
ftr-362	3823	62	by	by	ADP
ftr-362	3823	63	the	the	DET
ftr-362	3823	64	consequences	consequence	NOUN
ftr-362	3823	65	of	of	ADP
ftr-362	3823	66	our	our	PRON
ftr-362	3823	67	resolution	resolution	NOUN
ftr-362	3823	68	of	of	ADP
ftr-362	3823	69	the	the	DET
ftr-362	3823	70	case	case	NOUN
ftr-362	3823	71	.	.	PUNCT
ftr-362	3823	72	”	"	PUNCT
ftr-362	3824	1	thus	thus	ADV
ftr-362	3824	2	,	,	PUNCT
ftr-362	3824	3	the	the	DET
ftr-362	3824	4	supreme	supreme	PROPN
ftr-362	3824	5	court	court	PROPN
ftr-362	3824	6	has	have	AUX
ftr-362	3824	7	unambiguously	unambiguously	ADV
ftr-362	3824	8	stated	state	VERB
ftr-362	3824	9	that	that	SCONJ
ftr-362	3824	10	as	as	ADV
ftr-362	3824	11	along	along	ADV
ftr-362	3824	12	as	as	ADP
ftr-362	3824	13	a	a	DET
ftr-362	3824	14	regulation	regulation	NOUN
ftr-362	3824	15	can	can	AUX
ftr-362	3824	16	withstand	withstand	VERB
ftr-362	3824	17	chevron	chevron	NOUN
ftr-362	3824	18	analysis	analysis	NOUN
ftr-362	3824	19	,	,	PUNCT
ftr-362	3824	20	a	a	DET
ftr-362	3824	21	treasury	treasury	NOUN
ftr-362	3824	22	regulation	regulation	NOUN
ftr-362	3824	23	can	can	AUX
ftr-362	3824	24	reverse	reverse	VERB
ftr-362	3824	25	case	case	NOUN
ftr-362	3824	26	law	law	NOUN
ftr-362	3824	27	.	.	PUNCT
ftr-362	3825	1	finally	finally	ADV
ftr-362	3825	2	,	,	PUNCT
ftr-362	3825	3	however	however	ADV
ftr-362	3825	4	,	,	PUNCT
ftr-362	3825	5	in	in	ADP
ftr-362	3825	6	upholding	uphold	VERB
ftr-362	3825	7	the	the	DET
ftr-362	3825	8	validity	validity	NOUN
ftr-362	3825	9	of	of	ADP
ftr-362	3825	10	the	the	DET
ftr-362	3825	11	regulation	regulation	NOUN
ftr-362	3825	12	,	,	PUNCT
ftr-362	3825	13	the	the	DET
ftr-362	3825	14	court	court	NOUN
ftr-362	3825	15	emphasized	emphasize	VERB
ftr-362	3825	16	that	that	SCONJ
ftr-362	3825	17	the	the	DET
ftr-362	3825	18	regulation	regulation	NOUN
ftr-362	3825	19	was	be	AUX
ftr-362	3825	20	promulgated	promulgate	VERB
ftr-362	3825	21	after	after	ADP
ftr-362	3825	22	notice	notice	NOUN
ftr-362	3825	23	and	and	CCONJ
ftr-362	3825	24	comment	comment	VERB
ftr-362	3825	25	,	,	PUNCT
ftr-362	3825	26	thus	thus	ADV
ftr-362	3825	27	leaving	leave	VERB
ftr-362	3825	28	open	open	ADJ
ftr-362	3825	29	the	the	DET
ftr-362	3825	30	possibility	possibility	NOUN
ftr-362	3825	31	that	that	SCONJ
ftr-362	3825	32	mayo	mayo	NOUN
ftr-362	3825	33	/	/	SYM
ftr-362	3825	34	chevron	chevron	NOUN
ftr-362	3825	35	deference	deference	NOUN
ftr-362	3825	36	might	might	AUX
ftr-362	3825	37	not	not	PART
ftr-362	3825	38	apply	apply	VERB
ftr-362	3825	39	to	to	ADP
ftr-362	3825	40	a	a	DET
ftr-362	3825	41	temporary	temporary	ADJ
ftr-362	3825	42	regulation	regulation	NOUN
ftr-362	3825	43	issued	issue	VERB
ftr-362	3825	44	without	without	ADP
ftr-362	3825	45	notice	notice	NOUN
ftr-362	3825	46	and	and	CCONJ
ftr-362	3825	47	comment	comment	NOUN
ftr-362	3825	48	.	.	PUNCT
ftr-362	3826	1	i.	i.	PROPN
ftr-362	3826	2	and	and	CCONJ
ftr-362	3826	3	the	the	DET
ftr-362	3826	4	irs	irs	PROPN
ftr-362	3826	5	throws	throw	VERB
ftr-362	3826	6	in	in	ADP
ftr-362	3826	7	the	the	DET
ftr-362	3826	8	towel	towel	NOUN
ftr-362	3826	9	on	on	ADP
ftr-362	3826	10	refund	refund	NOUN
ftr-362	3826	11	claims	claim	NOUN
ftr-362	3826	12	for	for	ADP
ftr-362	3826	13	fica	fica	PROPN
ftr-362	3826	14	taxes	taxis	NOUN
ftr-362	3826	15	paid	pay	VERB
ftr-362	3826	16	before	before	ADP
ftr-362	3826	17	april	april	PROPN
ftr-362	3826	18	fools	fool	NOUN
ftr-362	3826	19	’	'	PUNCT
ftr-362	3826	20	day	day	NOUN
ftr-362	3826	21	,	,	PUNCT
ftr-362	3826	22	2005	2005	NUM
ftr-362	3826	23	.	.	PUNCT
ftr-362	3827	1	i.r	i.r	PRON
ftr-362	3827	2	.	.	PROPN
ftr-362	3827	3	2010	2010	NUM
ftr-362	3827	4	-	-	SYM
ftr-362	3827	5	25	25	NUM
ftr-362	3827	6	(	(	PUNCT
ftr-362	3827	7	3/2/10	3/2/10	NUM
ftr-362	3827	8	)	)	PUNCT
ftr-362	3827	9	.	.	PUNCT
ftr-362	3828	1	the	the	DET
ftr-362	3828	2	irs	irs	PROPN
ftr-362	3828	3	has	have	AUX
ftr-362	3828	4	decided	decide	VERB
ftr-362	3828	5	to	to	PART
ftr-362	3828	6	accept	accept	VERB
ftr-362	3828	7	the	the	DET
ftr-362	3828	8	position	position	NOUN
ftr-362	3828	9	that	that	PRON
ftr-362	3828	10	medical	medical	ADJ
ftr-362	3828	11	residents	resident	NOUN
ftr-362	3828	12	are	be	AUX
ftr-362	3828	13	exempt	exempt	ADJ
ftr-362	3828	14	from	from	ADP
ftr-362	3828	15	fica	fica	PROPN
ftr-362	3828	16	taxes	taxis	NOUN
ftr-362	3828	17	under	under	ADP
ftr-362	3828	18	the	the	DET
ftr-362	3828	19	student	student	NOUN
ftr-362	3828	20	exception	exception	NOUN
ftr-362	3828	21	and	and	CCONJ
ftr-362	3828	22	will	will	AUX
ftr-362	3828	23	issue	issue	VERB
ftr-362	3828	24	refunds	refund	NOUN
ftr-362	3828	25	to	to	ADP
ftr-362	3828	26	hospitals	hospital	NOUN
ftr-362	3828	27	,	,	PUNCT
ftr-362	3828	28	universities	university	NOUN
ftr-362	3828	29	,	,	PUNCT
ftr-362	3828	30	and	and	CCONJ
ftr-362	3828	31	medical	medical	ADJ
ftr-362	3828	32	residents	resident	NOUN
ftr-362	3828	33	who	who	PRON
ftr-362	3828	34	have	have	AUX
ftr-362	3828	35	filed	file	VERB
ftr-362	3828	36	claims	claim	NOUN
ftr-362	3828	37	for	for	ADP
ftr-362	3828	38	refunds	refund	NOUN
ftr-362	3828	39	of	of	ADP
ftr-362	3828	40	fica	fica	PROPN
ftr-362	3828	41	taxes	taxis	NOUN
ftr-362	3828	42	paid	pay	VERB
ftr-362	3828	43	before	before	ADP
ftr-362	3828	44	4/1/05	4/1/05	NUM
ftr-362	3828	45	,	,	PUNCT
ftr-362	3828	46	which	which	PRON
ftr-362	3828	47	is	be	AUX
ftr-362	3828	48	the	the	DET
ftr-362	3828	49	effective	effective	ADJ
ftr-362	3828	50	date	date	NOUN
ftr-362	3828	51	of	of	ADP
ftr-362	3828	52	amendments	amendment	NOUN
ftr-362	3828	53	to	to	ADP
ftr-362	3828	54	reg	reg	NOUN
ftr-362	3828	55	.	.	PUNCT
ftr-362	3829	1	§	§	PROPN
ftr-362	3829	2	31.3121(b)(10)-2	31.3121(b)(10)-2	NUM
ftr-362	3829	3	providing	provide	VERB
ftr-362	3829	4	that	that	SCONJ
ftr-362	3829	5	employees	employee	NOUN
ftr-362	3829	6	who	who	PRON
ftr-362	3829	7	work	work	VERB
ftr-362	3829	8	40	40	NUM
ftr-362	3829	9	hours	hour	NOUN
ftr-362	3829	10	or	or	CCONJ
ftr-362	3829	11	more	more	ADJ
ftr-362	3829	12	during	during	ADP
ftr-362	3829	13	a	a	DET
ftr-362	3829	14	week	week	NOUN
ftr-362	3829	15	are	be	AUX
ftr-362	3829	16	not	not	PART
ftr-362	3829	17	eligible	eligible	ADJ
ftr-362	3829	18	for	for	ADP
ftr-362	3829	19	the	the	DET
ftr-362	3829	20	student	student	NOUN
ftr-362	3829	21	exception	exception	NOUN
ftr-362	3829	22	.	.	PUNCT
ftr-362	3830	1	2	2	X
ftr-362	3830	2	.	.	X
ftr-362	3830	3	reg-137036	reg-137036	NOUN
ftr-362	3830	4	-	-	PUNCT
ftr-362	3830	5	08	08	PROPN
ftr-362	3830	6	.	.	PUNCT
ftr-362	3831	1	section	section	NOUN
ftr-362	3831	2	3504	3504	NUM
ftr-362	3831	3	agent	agent	NOUN
ftr-362	3831	4	employment	employment	NOUN
ftr-362	3831	5	tax	tax	NOUN
ftr-362	3831	6	liability	liability	NOUN
ftr-362	3831	7	,	,	PUNCT
ftr-362	3831	8	75	75	NUM
ftr-362	3831	9	f.r	f.r	NOUN
ftr-362	3831	10	.	.	NOUN
ftr-362	3831	11	1735	1735	NUM
ftr-362	3831	12	(	(	PUNCT
ftr-362	3831	13	1/12/10	1/12/10	NUM
ftr-362	3831	14	)	)	PUNCT
ftr-362	3831	15	.	.	PUNCT
ftr-362	3832	1	proposed	propose	VERB
ftr-362	3832	2	regulations	regulation	NOUN
ftr-362	3832	3	include	include	VERB
ftr-362	3832	4	federal	federal	ADJ
ftr-362	3832	5	unemployment	unemployment	NOUN
ftr-362	3832	6	tax	tax	NOUN
ftr-362	3832	7	act	act	NOUN
ftr-362	3832	8	(	(	PUNCT
ftr-362	3832	9	futa	futa	NOUN
ftr-362	3832	10	)	)	PUNCT
ftr-362	3832	11	withholding	withhold	VERB
ftr-362	3832	12	taxes	taxis	NOUN
ftr-362	3832	13	within	within	ADP
ftr-362	3832	14	the	the	DET
ftr-362	3832	15	scope	scope	NOUN
ftr-362	3832	16	of	of	ADP
ftr-362	3832	17	current	current	ADJ
ftr-362	3832	18	regulatory	regulatory	ADJ
ftr-362	3832	19	authority	authority	NOUN
ftr-362	3832	20	that	that	PRON
ftr-362	3832	21	allows	allow	VERB
ftr-362	3832	22	employers	employer	NOUN
ftr-362	3832	23	to	to	PART
ftr-362	3832	24	meet	meet	VERB
ftr-362	3832	25	their	their	PRON
ftr-362	3832	26	fica	fica	PROPN
ftr-362	3832	27	tax	tax	NOUN
ftr-362	3832	28	obligations	obligation	NOUN
ftr-362	3832	29	for	for	ADP
ftr-362	3832	30	domestic	domestic	ADJ
ftr-362	3832	31	in	in	ADP
ftr-362	3832	32	-	-	PUNCT
ftr-362	3832	33	home	home	NOUN
ftr-362	3832	34	services	service	NOUN
ftr-362	3832	35	through	through	ADP
ftr-362	3832	36	an	an	DET
ftr-362	3832	37	agent	agent	NOUN
ftr-362	3832	38	as	as	SCONJ
ftr-362	3832	39	provided	provide	VERB
ftr-362	3832	40	in	in	ADP
ftr-362	3832	41	§	§	PROPN
ftr-362	3832	42	3401	3401	NUM
ftr-362	3832	43	.	.	PUNCT
ftr-362	3833	1	the	the	DET
ftr-362	3833	2	agent	agent	NOUN
ftr-362	3833	3	files	file	VERB
ftr-362	3833	4	a	a	DET
ftr-362	3833	5	single	single	ADJ
ftr-362	3833	6	return	return	NOUN
ftr-362	3833	7	for	for	ADP
ftr-362	3833	8	multiple	multiple	ADJ
ftr-362	3833	9	employers	employer	NOUN
ftr-362	3833	10	using	use	VERB
ftr-362	3833	11	the	the	DET
ftr-362	3833	12	agent	agent	NOUN
ftr-362	3833	13	’s	’s	PART
ftr-362	3833	14	employer	employer	NOUN
ftr-362	3833	15	identification	identification	NOUN
ftr-362	3833	16	number	number	NOUN
ftr-362	3833	17	.	.	PUNCT
ftr-362	3834	1	752	752	NUM
ftr-362	3834	2	florida	florida	PROPN
ftr-362	3834	3	tax	tax	NOUN
ftr-362	3834	4	review	review	NOUN
ftr-362	3834	5	[	[	X
ftr-362	3834	6	vol	vol	NOUN
ftr-362	3834	7	.	.	PUNCT
ftr-362	3834	8	10:9	10:9	NUM
ftr-362	3834	9	3	3	X
ftr-362	3834	10	.	.	PUNCT
ftr-362	3835	1	the	the	DET
ftr-362	3835	2	gamble	gamble	NOUN
ftr-362	3835	3	does	do	AUX
ftr-362	3835	4	n’t	not	PART
ftr-362	3835	5	pay	pay	VERB
ftr-362	3835	6	off	off	ADP
ftr-362	3835	7	and	and	CCONJ
ftr-362	3835	8	this	this	DET
ftr-362	3835	9	tribe	tribe	NOUN
ftr-362	3835	10	sings	sing	VERB
ftr-362	3835	11	the	the	DET
ftr-362	3835	12	blues	blue	NOUN
ftr-362	3835	13	.	.	PUNCT
ftr-362	3836	1	blue	blue	PROPN
ftr-362	3836	2	lake	lake	PROPN
ftr-362	3836	3	rancheria	rancheria	PROPN
ftr-362	3836	4	v.	v.	PROPN
ftr-362	3836	5	united	united	PROPN
ftr-362	3836	6	states	states	PROPN
ftr-362	3836	7	,	,	PUNCT
ftr-362	3836	8	105	105	NUM
ftr-362	3836	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3836	10	2010	2010	NUM
ftr-362	3836	11	-	-	SYM
ftr-362	3836	12	638	638	NUM
ftr-362	3836	13	(	(	PUNCT
ftr-362	3836	14	n.d	n.d	PROPN
ftr-362	3836	15	.	.	PROPN
ftr-362	3836	16	calif	calif	PROPN
ftr-362	3836	17	.	.	PROPN
ftr-362	3836	18	1/8/10	1/8/10	NUM
ftr-362	3836	19	)	)	PUNCT
ftr-362	3836	20	.	.	PUNCT
ftr-362	3837	1	section	section	NOUN
ftr-362	3837	2	3306(c	3306(c	NOUN
ftr-362	3837	3	)	)	PUNCT
ftr-362	3837	4	excludes	exclude	NOUN
ftr-362	3837	5	from	from	ADP
ftr-362	3837	6	employment	employment	NOUN
ftr-362	3837	7	for	for	ADP
ftr-362	3837	8	futa	futa	ADJ
ftr-362	3837	9	purposes	purpose	NOUN
ftr-362	3837	10	“	"	PUNCT
ftr-362	3837	11	service	service	NOUN
ftr-362	3837	12	performed	perform	VERB
ftr-362	3837	13	.	.	PUNCT
ftr-362	3837	14	.	.	PUNCT
ftr-362	3838	1	.	.	PUNCT
ftr-362	3839	1	in	in	ADP
ftr-362	3839	2	the	the	DET
ftr-362	3839	3	employ	employ	NOUN
ftr-362	3839	4	of	of	ADP
ftr-362	3839	5	an	an	DET
ftr-362	3839	6	indian	indian	ADJ
ftr-362	3839	7	tribe	tribe	NOUN
ftr-362	3839	8	,	,	PUNCT
ftr-362	3839	9	or	or	CCONJ
ftr-362	3839	10	any	any	DET
ftr-362	3839	11	instrumentality	instrumentality	NOUN
ftr-362	3839	12	”	"	PUNCT
ftr-362	3839	13	thereof	thereof	ADV
ftr-362	3839	14	.	.	PUNCT
ftr-362	3840	1	section	section	NOUN
ftr-362	3840	2	3309	3309	NUM
ftr-362	3840	3	also	also	ADV
ftr-362	3840	4	allows	allow	VERB
ftr-362	3840	5	indian	indian	ADJ
ftr-362	3840	6	tribes	tribe	NOUN
ftr-362	3840	7	to	to	PART
ftr-362	3840	8	opt	opt	VERB
ftr-362	3840	9	out	out	ADP
ftr-362	3840	10	of	of	ADP
ftr-362	3840	11	paying	pay	VERB
ftr-362	3840	12	state	state	NOUN
ftr-362	3840	13	unemployment	unemployment	NOUN
ftr-362	3840	14	taxes	taxis	NOUN
ftr-362	3840	15	if	if	SCONJ
ftr-362	3840	16	the	the	DET
ftr-362	3840	17	tribe	tribe	NOUN
ftr-362	3840	18	reimburses	reimburse	VERB
ftr-362	3840	19	the	the	DET
ftr-362	3840	20	state	state	NOUN
ftr-362	3840	21	for	for	ADP
ftr-362	3840	22	actual	actual	ADJ
ftr-362	3840	23	costs	cost	NOUN
ftr-362	3840	24	of	of	ADP
ftr-362	3840	25	providing	provide	VERB
ftr-362	3840	26	unemployment	unemployment	NOUN
ftr-362	3840	27	benefits	benefit	NOUN
ftr-362	3840	28	to	to	ADP
ftr-362	3840	29	the	the	DET
ftr-362	3840	30	tribe	tribe	NOUN
ftr-362	3840	31	’s	’s	PART
ftr-362	3840	32	employees	employee	NOUN
ftr-362	3840	33	.	.	PUNCT
ftr-362	3841	1	mainstay	mainstay	NOUN
ftr-362	3841	2	is	be	AUX
ftr-362	3841	3	in	in	ADP
ftr-362	3841	4	the	the	DET
ftr-362	3841	5	business	business	NOUN
ftr-362	3841	6	for	for	ADP
ftr-362	3841	7	providing	provide	VERB
ftr-362	3841	8	leased	lease	VERB
ftr-362	3841	9	employees	employee	NOUN
ftr-362	3841	10	.	.	PUNCT
ftr-362	3842	1	it	it	PRON
ftr-362	3842	2	provides	provide	VERB
ftr-362	3842	3	over	over	ADP
ftr-362	3842	4	39,000	39,000	NUM
ftr-362	3842	5	employees	employee	NOUN
ftr-362	3842	6	to	to	ADP
ftr-362	3842	7	business	business	NOUN
ftr-362	3842	8	in	in	ADP
ftr-362	3842	9	three	three	NUM
ftr-362	3842	10	states	state	NOUN
ftr-362	3842	11	.	.	PUNCT
ftr-362	3843	1	mainstay	mainstay	NOUN
ftr-362	3843	2	is	be	AUX
ftr-362	3843	3	controlled	control	VERB
ftr-362	3843	4	by	by	ADP
ftr-362	3843	5	blue	blue	PROPN
ftr-362	3843	6	lake	lake	PROPN
ftr-362	3843	7	rancheria	rancheria	PROPN
ftr-362	3843	8	economic	economic	PROPN
ftr-362	3843	9	development	development	PROPN
ftr-362	3843	10	corporation	corporation	NOUN
ftr-362	3843	11	,	,	PUNCT
ftr-362	3843	12	a	a	DET
ftr-362	3843	13	tribal	tribal	ADJ
ftr-362	3843	14	corporation	corporation	NOUN
ftr-362	3843	15	.	.	PUNCT
ftr-362	3844	1	(	(	PUNCT
ftr-362	3844	2	the	the	DET
ftr-362	3844	3	tribe	tribe	NOUN
ftr-362	3844	4	has	have	VERB
ftr-362	3844	5	53	53	NUM
ftr-362	3844	6	members	member	NOUN
ftr-362	3844	7	.	.	PUNCT
ftr-362	3844	8	)	)	PUNCT
ftr-362	3845	1	mainstay	mainstay	NOUN
ftr-362	3845	2	sought	seek	VERB
ftr-362	3845	3	refund	refund	NOUN
ftr-362	3845	4	of	of	ADP
ftr-362	3845	5	over	over	ADP
ftr-362	3845	6	$	$	SYM
ftr-362	3845	7	2	2	NUM
ftr-362	3845	8	million	million	NUM
ftr-362	3845	9	of	of	ADP
ftr-362	3845	10	futa	futa	ADJ
ftr-362	3845	11	taxes	taxis	NOUN
ftr-362	3845	12	claiming	claim	VERB
ftr-362	3845	13	that	that	SCONJ
ftr-362	3845	14	its	its	PRON
ftr-362	3845	15	employees	employee	NOUN
ftr-362	3845	16	were	be	AUX
ftr-362	3845	17	the	the	DET
ftr-362	3845	18	employees	employee	NOUN
ftr-362	3845	19	of	of	ADP
ftr-362	3845	20	an	an	DET
ftr-362	3845	21	indian	indian	ADJ
ftr-362	3845	22	tribe	tribe	NOUN
ftr-362	3845	23	.	.	PUNCT
ftr-362	3846	1	the	the	DET
ftr-362	3846	2	court	court	NOUN
ftr-362	3846	3	concluded	conclude	VERB
ftr-362	3846	4	that	that	SCONJ
ftr-362	3846	5	the	the	DET
ftr-362	3846	6	tribal	tribal	ADJ
ftr-362	3846	7	exception	exception	NOUN
ftr-362	3846	8	operates	operate	VERB
ftr-362	3846	9	to	to	PART
ftr-362	3846	10	eliminate	eliminate	VERB
ftr-362	3846	11	the	the	DET
ftr-362	3846	12	existence	existence	NOUN
ftr-362	3846	13	of	of	ADP
ftr-362	3846	14	statutory	statutory	ADJ
ftr-362	3846	15	employment	employment	NOUN
ftr-362	3846	16	“	"	PUNCT
ftr-362	3846	17	where	where	SCONJ
ftr-362	3846	18	services	service	NOUN
ftr-362	3846	19	performed	perform	VERB
ftr-362	3846	20	in	in	ADP
ftr-362	3846	21	a	a	DET
ftr-362	3846	22	common	common	ADJ
ftr-362	3846	23	law	law	NOUN
ftr-362	3846	24	relationship	relationship	NOUN
ftr-362	3846	25	between	between	ADP
ftr-362	3846	26	an	an	DET
ftr-362	3846	27	employer	employer	NOUN
ftr-362	3846	28	and	and	CCONJ
ftr-362	3846	29	employee	employee	NOUN
ftr-362	3846	30	would	would	AUX
ftr-362	3846	31	normally	normally	ADV
ftr-362	3846	32	lead	lead	VERB
ftr-362	3846	33	to	to	ADP
ftr-362	3846	34	the	the	DET
ftr-362	3846	35	existence	existence	NOUN
ftr-362	3846	36	of	of	ADP
ftr-362	3846	37	“	"	PUNCT
ftr-362	3846	38	employment	employment	NOUN
ftr-362	3846	39	.	.	PUNCT
ftr-362	3846	40	”	"	PUNCT
ftr-362	3847	1	the	the	DET
ftr-362	3847	2	court	court	NOUN
ftr-362	3847	3	then	then	ADV
ftr-362	3847	4	reasoned	reason	VERB
ftr-362	3847	5	that	that	SCONJ
ftr-362	3847	6	“	"	PUNCT
ftr-362	3847	7	’	'	PUNCT
ftr-362	3847	8	employment	employment	NOUN
ftr-362	3847	9	’	'	PUNCT
ftr-362	3847	10	must	must	AUX
ftr-362	3847	11	be	be	AUX
ftr-362	3847	12	defined	define	VERB
ftr-362	3847	13	by	by	ADP
ftr-362	3847	14	reference	reference	NOUN
ftr-362	3847	15	to	to	ADP
ftr-362	3847	16	the	the	DET
ftr-362	3847	17	common	common	ADJ
ftr-362	3847	18	law	law	NOUN
ftr-362	3847	19	employer	employer	NOUN
ftr-362	3847	20	,	,	PUNCT
ftr-362	3847	21	and	and	CCONJ
ftr-362	3847	22	that	that	SCONJ
ftr-362	3847	23	the	the	DET
ftr-362	3847	24	statutory	statutory	ADJ
ftr-362	3847	25	employer	employer	NOUN
ftr-362	3847	26	must	must	AUX
ftr-362	3847	27	be	be	AUX
ftr-362	3847	28	liable	liable	ADJ
ftr-362	3847	29	.	.	PUNCT
ftr-362	3847	30	”	"	PUNCT
ftr-362	3848	1	the	the	DET
ftr-362	3848	2	court	court	NOUN
ftr-362	3848	3	holds	hold	VERB
ftr-362	3848	4	,	,	PUNCT
ftr-362	3848	5	“	"	PUNCT
ftr-362	3848	6	that	that	SCONJ
ftr-362	3848	7	the	the	DET
ftr-362	3848	8	exception	exception	NOUN
ftr-362	3848	9	to	to	ADP
ftr-362	3848	10	the	the	DET
ftr-362	3848	11	definition	definition	NOUN
ftr-362	3848	12	of	of	ADP
ftr-362	3848	13	‘	'	PUNCT
ftr-362	3848	14	employment	employment	NOUN
ftr-362	3848	15	’	'	PUNCT
ftr-362	3848	16	for	for	ADP
ftr-362	3848	17	‘	'	PUNCT
ftr-362	3848	18	services	service	NOUN
ftr-362	3848	19	performed	perform	VERB
ftr-362	3848	20	...	...	PUNCT
ftr-362	3848	21	in	in	ADP
ftr-362	3848	22	the	the	DET
ftr-362	3848	23	employ	employ	NOUN
ftr-362	3848	24	of	of	ADP
ftr-362	3848	25	an	an	DET
ftr-362	3848	26	indian	indian	ADJ
ftr-362	3848	27	tribe	tribe	NOUN
ftr-362	3848	28	,	,	PUNCT
ftr-362	3848	29	or	or	CCONJ
ftr-362	3848	30	any	any	DET
ftr-362	3848	31	instrumentality	instrumentality	NOUN
ftr-362	3848	32	’	'	PUNCT
ftr-362	3848	33	thereof	thereof	ADV
ftr-362	3848	34	,	,	PUNCT
ftr-362	3848	35	§	§	PROPN
ftr-362	3848	36	3306(c)(7	3306(c)(7	NUM
ftr-362	3848	37	)	)	PUNCT
ftr-362	3848	38	,	,	PUNCT
ftr-362	3848	39	is	be	AUX
ftr-362	3848	40	only	only	ADV
ftr-362	3848	41	available	available	ADJ
ftr-362	3848	42	when	when	SCONJ
ftr-362	3848	43	an	an	DET
ftr-362	3848	44	indian	indian	ADJ
ftr-362	3848	45	tribe	tribe	NOUN
ftr-362	3848	46	is	be	AUX
ftr-362	3848	47	the	the	DET
ftr-362	3848	48	common	common	ADJ
ftr-362	3848	49	law	law	NOUN
ftr-362	3848	50	employer	employer	NOUN
ftr-362	3848	51	of	of	ADP
ftr-362	3848	52	the	the	DET
ftr-362	3848	53	employees	employee	NOUN
ftr-362	3848	54	in	in	ADP
ftr-362	3848	55	question	question	NOUN
ftr-362	3848	56	.	.	PUNCT
ftr-362	3849	1	when	when	SCONJ
ftr-362	3849	2	an	an	DET
ftr-362	3849	3	indian	indian	ADJ
ftr-362	3849	4	tribe	tribe	NOUN
ftr-362	3849	5	is	be	AUX
ftr-362	3849	6	merely	merely	ADV
ftr-362	3849	7	the	the	DET
ftr-362	3849	8	statutory	statutory	ADJ
ftr-362	3849	9	employer	employer	NOUN
ftr-362	3849	10	,	,	PUNCT
ftr-362	3849	11	the	the	DET
ftr-362	3849	12	applicability	applicability	NOUN
ftr-362	3849	13	of	of	ADP
ftr-362	3849	14	this	this	DET
ftr-362	3849	15	exception	exception	NOUN
ftr-362	3849	16	depends	depend	VERB
ftr-362	3849	17	upon	upon	SCONJ
ftr-362	3849	18	the	the	DET
ftr-362	3849	19	employee	employee	NOUN
ftr-362	3849	20	’s	’s	PART
ftr-362	3849	21	relationship	relationship	NOUN
ftr-362	3849	22	with	with	ADP
ftr-362	3849	23	his	his	PRON
ftr-362	3849	24	or	or	CCONJ
ftr-362	3849	25	her	her	PRON
ftr-362	3849	26	common	common	ADJ
ftr-362	3849	27	law	law	NOUN
ftr-362	3849	28	employer	employer	NOUN
ftr-362	3849	29	.	.	PUNCT
ftr-362	3850	1	where	where	SCONJ
ftr-362	3850	2	the	the	DET
ftr-362	3850	3	common	common	ADJ
ftr-362	3850	4	law	law	NOUN
ftr-362	3850	5	employer	employer	NOUN
ftr-362	3850	6	is	be	AUX
ftr-362	3850	7	not	not	PART
ftr-362	3850	8	an	an	DET
ftr-362	3850	9	indian	indian	ADJ
ftr-362	3850	10	tribe	tribe	NOUN
ftr-362	3850	11	,	,	PUNCT
ftr-362	3850	12	and	and	CCONJ
ftr-362	3850	13	where	where	SCONJ
ftr-362	3850	14	no	no	DET
ftr-362	3850	15	other	other	ADJ
ftr-362	3850	16	exemption	exemption	NOUN
ftr-362	3850	17	under	under	ADP
ftr-362	3850	18	§	§	PROPN
ftr-362	3850	19	3306(c	3306(c	NUM
ftr-362	3850	20	)	)	PUNCT
ftr-362	3851	1	applies	apply	VERB
ftr-362	3851	2	,	,	PUNCT
ftr-362	3851	3	the	the	DET
ftr-362	3851	4	statutory	statutory	ADJ
ftr-362	3851	5	employer	employer	NOUN
ftr-362	3851	6	will	will	AUX
ftr-362	3851	7	be	be	AUX
ftr-362	3851	8	liable	liable	ADJ
ftr-362	3851	9	under	under	ADP
ftr-362	3851	10	futa	futa	PROPN
ftr-362	3851	11	.	.	PUNCT
ftr-362	3851	12	”	"	PUNCT
ftr-362	3852	1	the	the	DET
ftr-362	3852	2	court	court	NOUN
ftr-362	3852	3	also	also	ADV
ftr-362	3852	4	rejected	reject	VERB
ftr-362	3852	5	the	the	DET
ftr-362	3852	6	taxpayer	taxpayer	NOUN
ftr-362	3852	7	’s	’s	PART
ftr-362	3852	8	argument	argument	NOUN
ftr-362	3852	9	that	that	SCONJ
ftr-362	3852	10	the	the	DET
ftr-362	3852	11	indian	indian	ADJ
ftr-362	3852	12	tribe	tribe	NOUN
ftr-362	3852	13	was	be	AUX
ftr-362	3852	14	not	not	PART
ftr-362	3852	15	a	a	DET
ftr-362	3852	16	common	common	ADJ
ftr-362	3852	17	law	law	NOUN
ftr-362	3852	18	employer	employer	NOUN
ftr-362	3852	19	of	of	ADP
ftr-362	3852	20	the	the	DET
ftr-362	3852	21	leased	lease	VERB
ftr-362	3852	22	employees	employee	NOUN
ftr-362	3852	23	and	and	CCONJ
ftr-362	3852	24	the	the	DET
ftr-362	3852	25	exemption	exemption	NOUN
ftr-362	3852	26	therefore	therefore	ADV
ftr-362	3852	27	did	do	AUX
ftr-362	3852	28	not	not	PART
ftr-362	3852	29	apply	apply	VERB
ftr-362	3852	30	.	.	PUNCT
ftr-362	3853	1	4	4	X
ftr-362	3853	2	.	.	X
ftr-362	3853	3	we	we	PRON
ftr-362	3853	4	do	do	AUX
ftr-362	3853	5	n’t	not	PART
ftr-362	3853	6	need	need	VERB
ftr-362	3853	7	no	no	DET
ftr-362	3853	8	steenking	steenke	VERB
ftr-362	3853	9	payroll	payroll	NOUN
ftr-362	3853	10	taxes	taxis	NOUN
ftr-362	3853	11	!	!	PUNCT
ftr-362	3854	1	new	new	ADJ
ftr-362	3854	2	code	code	NOUN
ftr-362	3854	3	§	§	PROPN
ftr-362	3854	4	3111(d)(1	3111(d)(1	NUM
ftr-362	3854	5	)	)	PUNCT
ftr-362	3854	6	,	,	PUNCT
ftr-362	3854	7	added	add	VERB
ftr-362	3854	8	by	by	ADP
ftr-362	3854	9	the	the	DET
ftr-362	3854	10	2010	2010	NUM
ftr-362	3854	11	hire	hire	NOUN
ftr-362	3854	12	act	act	NOUN
ftr-362	3854	13	,	,	PUNCT
ftr-362	3854	14	excuses	excuse	VERB
ftr-362	3854	15	employers	employer	NOUN
ftr-362	3854	16	from	from	ADP
ftr-362	3854	17	paying	pay	VERB
ftr-362	3854	18	the	the	DET
ftr-362	3854	19	employer	employer	NOUN
ftr-362	3854	20	’s	’s	PART
ftr-362	3854	21	share	share	NOUN
ftr-362	3854	22	of	of	ADP
ftr-362	3854	23	oasdi	oasdi	NOUN
ftr-362	3854	24	taxes	taxis	NOUN
ftr-362	3854	25	from	from	ADP
ftr-362	3854	26	3/19/10	3/19/10	NUM
ftr-362	3854	27	—	—	PUNCT
ftr-362	3854	28	sort	sort	ADV
ftr-362	3854	29	of	of	ADV
ftr-362	3854	30	,	,	PUNCT
ftr-362	3854	31	see	see	VERB
ftr-362	3854	32	below	below	ADV
ftr-362	3854	33	—	—	PUNCT
ftr-362	3854	34	through	through	ADP
ftr-362	3854	35	12/31/10	12/31/10	PROPN
ftr-362	3854	36	for	for	ADP
ftr-362	3854	37	wages	wage	NOUN
ftr-362	3854	38	paid	pay	VERB
ftr-362	3854	39	to	to	ADP
ftr-362	3854	40	newly	newly	ADV
ftr-362	3854	41	hired	hire	VERB
ftr-362	3854	42	previously	previously	ADV
ftr-362	3854	43	unemployed	unemployed	ADJ
ftr-362	3854	44	workers	worker	NOUN
ftr-362	3854	45	.	.	PUNCT
ftr-362	3855	1	however	however	ADV
ftr-362	3855	2	,	,	PUNCT
ftr-362	3855	3	unless	unless	SCONJ
ftr-362	3855	4	employer	employer	NOUN
ftr-362	3855	5	elects	elect	NOUN
ftr-362	3855	6	out	out	ADP
ftr-362	3855	7	of	of	ADP
ftr-362	3855	8	the	the	DET
ftr-362	3855	9	payroll	payroll	NOUN
ftr-362	3855	10	tax	tax	NOUN
ftr-362	3855	11	holiday	holiday	NOUN
ftr-362	3855	12	,	,	PUNCT
ftr-362	3855	13	wages	wage	NOUN
ftr-362	3855	14	paid	pay	VERB
ftr-362	3855	15	to	to	ADP
ftr-362	3855	16	a	a	DET
ftr-362	3855	17	qualified	qualified	ADJ
ftr-362	3855	18	individual	individual	NOUN
ftr-362	3855	19	do	do	AUX
ftr-362	3855	20	not	not	PART
ftr-362	3855	21	qualify	qualify	VERB
ftr-362	3855	22	for	for	ADP
ftr-362	3855	23	the	the	DET
ftr-362	3855	24	§	§	PROPN
ftr-362	3855	25	51	51	NUM
ftr-362	3855	26	work	work	NOUN
ftr-362	3855	27	opportunity	opportunity	NOUN
ftr-362	3855	28	credit	credit	NOUN
ftr-362	3855	29	during	during	ADP
ftr-362	3855	30	the	the	DET
ftr-362	3855	31	one	one	NUM
ftr-362	3855	32	-	-	PUNCT
ftr-362	3855	33	year	year	NOUN
ftr-362	3855	34	period	period	NOUN
ftr-362	3855	35	beginning	begin	VERB
ftr-362	3855	36	on	on	ADP
ftr-362	3855	37	the	the	DET
ftr-362	3855	38	date	date	NOUN
ftr-362	3855	39	that	that	PRON
ftr-362	3855	40	the	the	DET
ftr-362	3855	41	qualified	qualified	ADJ
ftr-362	3855	42	employer	employer	NOUN
ftr-362	3855	43	hired	hire	VERB
ftr-362	3855	44	the	the	DET
ftr-362	3855	45	employee	employee	NOUN
ftr-362	3855	46	.	.	PUNCT
ftr-362	3856	1	•	•	NUM
ftr-362	3856	2	a	a	DET
ftr-362	3856	3	“	"	PUNCT
ftr-362	3856	4	qualified	qualified	ADJ
ftr-362	3856	5	”	"	PUNCT
ftr-362	3856	6	employee	employee	NOUN
ftr-362	3856	7	is	be	AUX
ftr-362	3856	8	an	an	DET
ftr-362	3856	9	individual	individual	NOUN
ftr-362	3856	10	who	who	PRON
ftr-362	3856	11	(	(	PUNCT
ftr-362	3856	12	1	1	X
ftr-362	3856	13	)	)	PUNCT
ftr-362	3856	14	starts	start	VERB
ftr-362	3856	15	employment	employment	NOUN
ftr-362	3856	16	after	after	ADP
ftr-362	3856	17	2/3/10	2/3/10	NUM
ftr-362	3856	18	and	and	CCONJ
ftr-362	3856	19	before	before	ADP
ftr-362	3856	20	1/1/11	1/1/11	NUM
ftr-362	3856	21	;	;	PUNCT
ftr-362	3856	22	(	(	PUNCT
ftr-362	3856	23	2	2	X
ftr-362	3856	24	)	)	PUNCT
ftr-362	3856	25	provides	provide	VERB
ftr-362	3856	26	an	an	DET
ftr-362	3856	27	affidavit	affidavit	NOUN
ftr-362	3856	28	,	,	PUNCT
ftr-362	3856	29	under	under	ADP
ftr-362	3856	30	penalties	penalty	NOUN
ftr-362	3856	31	of	of	ADP
ftr-362	3856	32	perjury	perjury	NOUN
ftr-362	3856	33	,	,	PUNCT
ftr-362	3856	34	certifying	certify	VERB
ftr-362	3856	35	that	that	SCONJ
ftr-362	3856	36	he	he	PRON
ftr-362	3856	37	has	have	AUX
ftr-362	3856	38	not	not	PART
ftr-362	3856	39	been	be	AUX
ftr-362	3856	40	employed	employ	VERB
ftr-362	3856	41	for	for	ADP
ftr-362	3856	42	more	more	ADJ
ftr-362	3856	43	than	than	ADP
ftr-362	3856	44	40	40	NUM
ftr-362	3856	45	hours	hour	NOUN
ftr-362	3856	46	during	during	ADP
ftr-362	3856	47	the	the	DET
ftr-362	3856	48	60	60	NUM
ftr-362	3856	49	-	-	PUNCT
ftr-362	3856	50	day	day	NOUN
ftr-362	3856	51	period	period	NOUN
ftr-362	3856	52	ending	end	VERB
ftr-362	3856	53	on	on	ADP
ftr-362	3856	54	the	the	DET
ftr-362	3856	55	date	date	NOUN
ftr-362	3856	56	his	his	PRON
ftr-362	3856	57	employment	employment	NOUN
ftr-362	3856	58	begins	begin	VERB
ftr-362	3856	59	;	;	PUNCT
ftr-362	3856	60	(	(	PUNCT
ftr-362	3856	61	3	3	X
ftr-362	3856	62	)	)	PUNCT
ftr-362	3856	63	has	have	AUX
ftr-362	3856	64	not	not	PART
ftr-362	3856	65	been	be	AUX
ftr-362	3856	66	hired	hire	VERB
ftr-362	3856	67	to	to	PART
ftr-362	3856	68	replace	replace	VERB
ftr-362	3856	69	another	another	DET
ftr-362	3856	70	employee	employee	NOUN
ftr-362	3856	71	who	who	PRON
ftr-362	3856	72	was	be	AUX
ftr-362	3856	73	discharged	discharge	VERB
ftr-362	3856	74	without	without	ADP
ftr-362	3856	75	cause	cause	NOUN
ftr-362	3856	76	;	;	PUNCT
ftr-362	3856	77	(	(	PUNCT
ftr-362	3856	78	4	4	X
ftr-362	3856	79	)	)	PUNCT
ftr-362	3856	80	is	be	AUX
ftr-362	3856	81	not	not	PART
ftr-362	3856	82	related	relate	VERB
ftr-362	3856	83	to	to	ADP
ftr-362	3856	84	the	the	DET
ftr-362	3856	85	employer	employer	NOUN
ftr-362	3856	86	or	or	CCONJ
ftr-362	3856	87	a	a	DET
ftr-362	3856	88	more	more	ADJ
ftr-362	3856	89	than	than	ADP
ftr-362	3856	90	50	50	NUM
ftr-362	3856	91	percent	percent	NOUN
ftr-362	3856	92	owner	owner	NOUN
ftr-362	3856	93	of	of	ADP
ftr-362	3856	94	the	the	DET
ftr-362	3856	95	stock	stock	NOUN
ftr-362	3856	96	of	of	ADP
ftr-362	3856	97	a	a	DET
ftr-362	3856	98	corporate	corporate	ADJ
ftr-362	3856	99	employer	employer	NOUN
ftr-362	3856	100	,	,	PUNCT
ftr-362	3856	101	in	in	ADP
ftr-362	3856	102	a	a	DET
ftr-362	3856	103	manner	manner	NOUN
ftr-362	3856	104	that	that	SCONJ
ftr-362	3856	105	2011	2011	NUM
ftr-362	3856	106	]	]	PUNCT
ftr-362	3856	107	recent	recent	ADJ
ftr-362	3856	108	developments	development	NOUN
ftr-362	3856	109	in	in	ADP
ftr-362	3856	110	federal	federal	ADJ
ftr-362	3856	111	income	income	NOUN
ftr-362	3856	112	taxation	taxation	NOUN
ftr-362	3856	113	753	753	NUM
ftr-362	3856	114	would	would	AUX
ftr-362	3856	115	disqualify	disqualify	VERB
ftr-362	3856	116	him	he	PRON
ftr-362	3856	117	for	for	ADP
ftr-362	3856	118	the	the	DET
ftr-362	3856	119	work	work	NOUN
ftr-362	3856	120	opportunity	opportunity	NOUN
ftr-362	3856	121	credit	credit	NOUN
ftr-362	3856	122	under	under	ADP
ftr-362	3856	123	§	§	PROPN
ftr-362	3856	124	51(i)(1	51(i)(1	NUM
ftr-362	3856	125	)	)	PUNCT
ftr-362	3856	126	,	,	PUNCT
ftr-362	3856	127	i.e.	i.e.	X
ftr-362	3856	128	,	,	PUNCT
ftr-362	3856	129	a	a	DET
ftr-362	3856	130	long	long	ADJ
ftr-362	3856	131	list	list	NOUN
ftr-362	3856	132	of	of	ADP
ftr-362	3856	133	relatives	relative	NOUN
ftr-362	3856	134	,	,	PUNCT
ftr-362	3856	135	including	include	VERB
ftr-362	3856	136	,	,	PUNCT
ftr-362	3856	137	inter	inter	PROPN
ftr-362	3856	138	alia	alia	NOUN
ftr-362	3856	139	,	,	PUNCT
ftr-362	3856	140	all	all	DET
ftr-362	3856	141	ancestors	ancestor	NOUN
ftr-362	3856	142	and	and	CCONJ
ftr-362	3856	143	descendants	descendant	NOUN
ftr-362	3856	144	,	,	PUNCT
ftr-362	3856	145	brothers	brother	NOUN
ftr-362	3856	146	and	and	CCONJ
ftr-362	3856	147	sisters	sister	NOUN
ftr-362	3856	148	,	,	PUNCT
ftr-362	3856	149	nieces	niece	NOUN
ftr-362	3856	150	and	and	CCONJ
ftr-362	3856	151	nephews	nephew	NOUN
ftr-362	3856	152	,	,	PUNCT
ftr-362	3856	153	and	and	CCONJ
ftr-362	3856	154	close	close	ADJ
ftr-362	3856	155	in	in	ADP
ftr-362	3856	156	-	-	PUNCT
ftr-362	3856	157	laws	law	NOUN
ftr-362	3856	158	;	;	PUNCT
ftr-362	3856	159	however	however	SCONJ
ftr-362	3856	160	aunts	aunt	NOUN
ftr-362	3856	161	,	,	PUNCT
ftr-362	3856	162	uncles	uncle	NOUN
ftr-362	3856	163	,	,	PUNCT
ftr-362	3856	164	cousins	cousin	NOUN
ftr-362	3856	165	and	and	CCONJ
ftr-362	3856	166	outlaws	outlaw	NOUN
ftr-362	3856	167	appear	appear	VERB
ftr-362	3856	168	to	to	PART
ftr-362	3856	169	be	be	AUX
ftr-362	3856	170	ok	ok	ADJ
ftr-362	3856	171	.	.	NOUN
ftr-362	3857	1	•	•	NUM
ftr-362	3857	2	wages	wage	NOUN
ftr-362	3857	3	paid	pay	VERB
ftr-362	3857	4	during	during	ADP
ftr-362	3857	5	the	the	DET
ftr-362	3857	6	first	first	ADJ
ftr-362	3857	7	calendar	calendar	NOUN
ftr-362	3857	8	quarter	quarter	NOUN
ftr-362	3857	9	of	of	ADP
ftr-362	3857	10	2010	2010	NUM
ftr-362	3857	11	,	,	PUNCT
ftr-362	3857	12	i.e.	i.e.	X
ftr-362	3857	13	,	,	PUNCT
ftr-362	3857	14	between	between	ADP
ftr-362	3857	15	3/19/10	3/19/10	NUM
ftr-362	3857	16	and	and	CCONJ
ftr-362	3857	17	3/31/10	3/31/10	NUM
ftr-362	3857	18	,	,	PUNCT
ftr-362	3857	19	do	do	AUX
ftr-362	3857	20	not	not	PART
ftr-362	3857	21	actually	actually	ADV
ftr-362	3857	22	qualify	qualify	VERB
ftr-362	3857	23	for	for	ADP
ftr-362	3857	24	complete	complete	ADJ
ftr-362	3857	25	forgiveness	forgiveness	NOUN
ftr-362	3857	26	of	of	ADP
ftr-362	3857	27	the	the	DET
ftr-362	3857	28	oasdi	oasdi	NOUN
ftr-362	3857	29	tax	tax	NOUN
ftr-362	3857	30	.	.	PUNCT
ftr-362	3858	1	rather	rather	ADV
ftr-362	3858	2	,	,	PUNCT
ftr-362	3858	3	the	the	DET
ftr-362	3858	4	amount	amount	NOUN
ftr-362	3858	5	by	by	ADP
ftr-362	3858	6	which	which	PRON
ftr-362	3858	7	the	the	DET
ftr-362	3858	8	oasdi	oasdi	NOUN
ftr-362	3858	9	tax	tax	NOUN
ftr-362	3858	10	for	for	ADP
ftr-362	3858	11	wages	wage	NOUN
ftr-362	3858	12	paid	pay	VERB
ftr-362	3858	13	during	during	ADP
ftr-362	3858	14	the	the	DET
ftr-362	3858	15	first	first	ADJ
ftr-362	3858	16	calendar	calendar	NOUN
ftr-362	3858	17	quarter	quarter	NOUN
ftr-362	3858	18	of	of	ADP
ftr-362	3858	19	2010	2010	NUM
ftr-362	3858	20	would	would	AUX
ftr-362	3858	21	have	have	AUX
ftr-362	3858	22	been	be	AUX
ftr-362	3858	23	reduced	reduce	VERB
ftr-362	3858	24	if	if	SCONJ
ftr-362	3858	25	the	the	DET
ftr-362	3858	26	tax	tax	NOUN
ftr-362	3858	27	holiday	holiday	NOUN
ftr-362	3858	28	had	have	AUX
ftr-362	3858	29	been	be	AUX
ftr-362	3858	30	in	in	ADP
ftr-362	3858	31	effect	effect	NOUN
ftr-362	3858	32	for	for	ADP
ftr-362	3858	33	that	that	DET
ftr-362	3858	34	quarter	quarter	NOUN
ftr-362	3858	35	is	be	AUX
ftr-362	3858	36	treated	treat	VERB
ftr-362	3858	37	as	as	ADP
ftr-362	3858	38	a	a	DET
ftr-362	3858	39	payment	payment	NOUN
ftr-362	3858	40	against	against	ADP
ftr-362	3858	41	the	the	DET
ftr-362	3858	42	employer	employer	NOUN
ftr-362	3858	43	’s	’s	PART
ftr-362	3858	44	oasdi	oasdi	NOUN
ftr-362	3858	45	tax	tax	NOUN
ftr-362	3858	46	on	on	ADP
ftr-362	3858	47	other	other	ADJ
ftr-362	3858	48	employees	employee	NOUN
ftr-362	3858	49	in	in	ADP
ftr-362	3858	50	the	the	DET
ftr-362	3858	51	second	second	ADJ
ftr-362	3858	52	calendar	calendar	NOUN
ftr-362	3858	53	quarter	quarter	NOUN
ftr-362	3858	54	of	of	ADP
ftr-362	3858	55	2010	2010	NUM
ftr-362	3858	56	.	.	PUNCT
ftr-362	3859	1	•	•	NUM
ftr-362	3859	2	the	the	DET
ftr-362	3859	3	tax	tax	NOUN
ftr-362	3859	4	waiver	waiver	NOUN
ftr-362	3859	5	applies	apply	VERB
ftr-362	3859	6	only	only	ADV
ftr-362	3859	7	to	to	ADP
ftr-362	3859	8	nongovernmental	nongovernmental	ADJ
ftr-362	3859	9	employers	employer	NOUN
ftr-362	3859	10	except	except	SCONJ
ftr-362	3859	11	that	that	SCONJ
ftr-362	3859	12	it	it	PRON
ftr-362	3859	13	also	also	ADV
ftr-362	3859	14	applies	apply	VERB
ftr-362	3859	15	to	to	ADP
ftr-362	3859	16	a	a	DET
ftr-362	3859	17	public	public	ADJ
ftr-362	3859	18	institution	institution	NOUN
ftr-362	3859	19	of	of	ADP
ftr-362	3859	20	higher	high	ADJ
ftr-362	3859	21	education	education	NOUN
ftr-362	3859	22	.	.	PUNCT
ftr-362	3860	1	the	the	DET
ftr-362	3860	2	tax	tax	NOUN
ftr-362	3860	3	waiver	waiver	NOUN
ftr-362	3860	4	ends	end	VERB
ftr-362	3860	5	on	on	ADP
ftr-362	3860	6	12/31/10	12/31/10	PROPN
ftr-362	3860	7	.	.	PROPN
ftr-362	3860	8	5	5	NUM
ftr-362	3860	9	.	.	X
ftr-362	3860	10	funding	fund	VERB
ftr-362	3860	11	health	health	NOUN
ftr-362	3860	12	care	care	NOUN
ftr-362	3860	13	by	by	ADP
ftr-362	3860	14	making	make	VERB
ftr-362	3860	15	the	the	DET
ftr-362	3860	16	hi	hi	INTJ
ftr-362	3860	17	tax	tax	NOUN
ftr-362	3860	18	more	more	ADV
ftr-362	3860	19	progressive	progressive	ADJ
ftr-362	3860	20	.	.	PUNCT
ftr-362	3861	1	section	section	NOUN
ftr-362	3861	2	1301	1301	NUM
ftr-362	3861	3	,	,	PUNCT
ftr-362	3861	4	as	as	SCONJ
ftr-362	3861	5	amended	amend	VERB
ftr-362	3861	6	by	by	ADP
ftr-362	3861	7	the	the	DET
ftr-362	3861	8	2010	2010	NUM
ftr-362	3861	9	health	health	NOUN
ftr-362	3861	10	care	care	PROPN
ftr-362	3861	11	act	act	PROPN
ftr-362	3861	12	,	,	PUNCT
ftr-362	3861	13	increases	increase	VERB
ftr-362	3861	14	the	the	DET
ftr-362	3861	15	employee	employee	NOUN
ftr-362	3861	16	portion	portion	NOUN
ftr-362	3861	17	of	of	ADP
ftr-362	3861	18	the	the	DET
ftr-362	3861	19	hi	hi	PROPN
ftr-362	3861	20	tax	tax	NOUN
ftr-362	3861	21	is	be	AUX
ftr-362	3861	22	increased	increase	VERB
ftr-362	3861	23	by	by	ADP
ftr-362	3861	24	an	an	DET
ftr-362	3861	25	additional	additional	ADJ
ftr-362	3861	26	tax	tax	NOUN
ftr-362	3861	27	of	of	ADP
ftr-362	3861	28	0.9	0.9	NUM
ftr-362	3861	29	percent	percent	NOUN
ftr-362	3861	30	on	on	ADP
ftr-362	3861	31	wages	wage	NOUN
ftr-362	3861	32	in	in	ADP
ftr-362	3861	33	excess	excess	NOUN
ftr-362	3861	34	of	of	ADP
ftr-362	3861	35	a	a	DET
ftr-362	3861	36	threshold	threshold	NOUN
ftr-362	3861	37	amount	amount	NOUN
ftr-362	3861	38	.	.	PUNCT
ftr-362	3862	1	the	the	DET
ftr-362	3862	2	threshold	threshold	NOUN
ftr-362	3862	3	amount	amount	NOUN
ftr-362	3862	4	is	be	AUX
ftr-362	3862	5	$	$	SYM
ftr-362	3862	6	250,000	250,000	NUM
ftr-362	3862	7	of	of	ADP
ftr-362	3862	8	the	the	DET
ftr-362	3862	9	combined	combine	VERB
ftr-362	3862	10	wages	wage	NOUN
ftr-362	3862	11	of	of	ADP
ftr-362	3862	12	both	both	DET
ftr-362	3862	13	spouses	spouse	NOUN
ftr-362	3862	14	on	on	ADP
ftr-362	3862	15	a	a	DET
ftr-362	3862	16	joint	joint	ADJ
ftr-362	3862	17	return	return	NOUN
ftr-362	3862	18	(	(	PUNCT
ftr-362	3862	19	$	$	SYM
ftr-362	3862	20	125,000	125,000	NUM
ftr-362	3862	21	for	for	ADP
ftr-362	3862	22	a	a	DET
ftr-362	3862	23	married	married	ADJ
ftr-362	3862	24	individual	individual	NOUN
ftr-362	3862	25	filing	file	VERB
ftr-362	3862	26	a	a	DET
ftr-362	3862	27	separate	separate	ADJ
ftr-362	3862	28	return	return	NOUN
ftr-362	3862	29	.	.	PUNCT
ftr-362	3863	1	the	the	DET
ftr-362	3863	2	threshold	threshold	NOUN
ftr-362	3863	3	is	be	AUX
ftr-362	3863	4	$	$	SYM
ftr-362	3863	5	200,000	200,000	NUM
ftr-362	3863	6	for	for	ADP
ftr-362	3863	7	all	all	DET
ftr-362	3863	8	other	other	ADJ
ftr-362	3863	9	individuals	individual	NOUN
ftr-362	3863	10	.	.	PUNCT
ftr-362	3864	1	the	the	DET
ftr-362	3864	2	employer	employer	NOUN
ftr-362	3864	3	must	must	AUX
ftr-362	3864	4	withhold	withhold	VERB
ftr-362	3864	5	the	the	DET
ftr-362	3864	6	additional	additional	ADJ
ftr-362	3864	7	hi	hi	INTJ
ftr-362	3864	8	tax	tax	NOUN
ftr-362	3864	9	,	,	PUNCT
ftr-362	3864	10	but	but	CCONJ
ftr-362	3864	11	in	in	ADP
ftr-362	3864	12	determining	determine	VERB
ftr-362	3864	13	the	the	DET
ftr-362	3864	14	employer	employer	NOUN
ftr-362	3864	15	’s	’s	PART
ftr-362	3864	16	withholding	withholding	NOUN
ftr-362	3864	17	requirement	requirement	NOUN
ftr-362	3864	18	and	and	CCONJ
ftr-362	3864	19	liability	liability	NOUN
ftr-362	3864	20	for	for	ADP
ftr-362	3864	21	the	the	DET
ftr-362	3864	22	tax	tax	NOUN
ftr-362	3864	23	,	,	PUNCT
ftr-362	3864	24	only	only	ADV
ftr-362	3864	25	wages	wage	NOUN
ftr-362	3864	26	that	that	SCONJ
ftr-362	3864	27	the	the	DET
ftr-362	3864	28	employee	employee	NOUN
ftr-362	3864	29	receives	receive	VERB
ftr-362	3864	30	from	from	ADP
ftr-362	3864	31	the	the	DET
ftr-362	3864	32	employer	employer	NOUN
ftr-362	3864	33	in	in	ADP
ftr-362	3864	34	excess	excess	NOUN
ftr-362	3864	35	of	of	ADP
ftr-362	3864	36	$	$	SYM
ftr-362	3864	37	200,000	200,000	NUM
ftr-362	3864	38	for	for	ADP
ftr-362	3864	39	a	a	DET
ftr-362	3864	40	year	year	NOUN
ftr-362	3864	41	are	be	AUX
ftr-362	3864	42	taken	take	VERB
ftr-362	3864	43	into	into	ADP
ftr-362	3864	44	account	account	NOUN
ftr-362	3864	45	,	,	PUNCT
ftr-362	3864	46	and	and	CCONJ
ftr-362	3864	47	the	the	DET
ftr-362	3864	48	employer	employer	NOUN
ftr-362	3864	49	disregards	disregard	VERB
ftr-362	3864	50	the	the	DET
ftr-362	3864	51	employee	employee	NOUN
ftr-362	3864	52	’s	’s	PART
ftr-362	3864	53	spouse	spouse	NOUN
ftr-362	3864	54	’s	’s	PART
ftr-362	3864	55	wages	wage	NOUN
ftr-362	3864	56	.	.	PUNCT
ftr-362	3865	1	i.r.c	i.r.c	NOUN
ftr-362	3865	2	.	.	PUNCT
ftr-362	3866	1	§	§	PROPN
ftr-362	3866	2	3102(f	3102(f	NUM
ftr-362	3866	3	)	)	PUNCT
ftr-362	3866	4	.	.	PUNCT
ftr-362	3867	1	the	the	DET
ftr-362	3867	2	employee	employee	NOUN
ftr-362	3867	3	is	be	AUX
ftr-362	3867	4	liable	liable	ADJ
ftr-362	3867	5	for	for	ADP
ftr-362	3867	6	the	the	DET
ftr-362	3867	7	additional	additional	ADJ
ftr-362	3867	8	0.9	0.9	NUM
ftr-362	3867	9	percent	percent	NOUN
ftr-362	3867	10	hi	hi	INTJ
ftr-362	3867	11	tax	tax	NOUN
ftr-362	3867	12	to	to	ADP
ftr-362	3867	13	the	the	DET
ftr-362	3867	14	extent	extent	NOUN
ftr-362	3867	15	the	the	DET
ftr-362	3867	16	tax	tax	NOUN
ftr-362	3867	17	is	be	AUX
ftr-362	3867	18	not	not	PART
ftr-362	3867	19	withheld	withhold	VERB
ftr-362	3867	20	by	by	ADP
ftr-362	3867	21	the	the	DET
ftr-362	3867	22	employer	employer	NOUN
ftr-362	3867	23	.	.	PUNCT
ftr-362	3868	1	section	section	NOUN
ftr-362	3868	2	1402(b	1402(b	NUM
ftr-362	3868	3	)	)	PUNCT
ftr-362	3868	4	,	,	PUNCT
ftr-362	3868	5	as	as	SCONJ
ftr-362	3868	6	amended	amend	VERB
ftr-362	3868	7	,	,	PUNCT
ftr-362	3868	8	imposes	impose	VERB
ftr-362	3868	9	an	an	DET
ftr-362	3868	10	additional	additional	ADJ
ftr-362	3868	11	tax	tax	NOUN
ftr-362	3868	12	of	of	ADP
ftr-362	3868	13	0.9	0.9	NUM
ftr-362	3868	14	percent	percent	NOUN
ftr-362	3868	15	self	self	NOUN
ftr-362	3868	16	-	-	PUNCT
ftr-362	3868	17	employment	employment	NOUN
ftr-362	3868	18	income	income	NOUN
ftr-362	3868	19	above	above	ADP
ftr-362	3868	20	the	the	DET
ftr-362	3868	21	same	same	ADJ
ftr-362	3868	22	thresholds	threshold	NOUN
ftr-362	3868	23	,	,	PUNCT
ftr-362	3868	24	the	the	DET
ftr-362	3868	25	threshold	threshold	NOUN
ftr-362	3868	26	amount	amount	NOUN
ftr-362	3868	27	is	be	AUX
ftr-362	3868	28	reduced	reduce	VERB
ftr-362	3868	29	(	(	PUNCT
ftr-362	3868	30	but	but	CCONJ
ftr-362	3868	31	not	not	PART
ftr-362	3868	32	below	below	ADP
ftr-362	3868	33	zero	zero	NUM
ftr-362	3868	34	)	)	PUNCT
ftr-362	3868	35	by	by	ADP
ftr-362	3868	36	the	the	DET
ftr-362	3868	37	amount	amount	NOUN
ftr-362	3868	38	of	of	ADP
ftr-362	3868	39	wages	wage	NOUN
ftr-362	3868	40	taken	take	VERB
ftr-362	3868	41	into	into	ADP
ftr-362	3868	42	account	account	NOUN
ftr-362	3868	43	in	in	ADP
ftr-362	3868	44	determining	determine	VERB
ftr-362	3868	45	the	the	DET
ftr-362	3868	46	fica	fica	PROPN
ftr-362	3868	47	tax	tax	PROPN
ftr-362	3868	48	with	with	ADP
ftr-362	3868	49	respect	respect	NOUN
ftr-362	3868	50	to	to	ADP
ftr-362	3868	51	the	the	DET
ftr-362	3868	52	taxpayer	taxpayer	NOUN
ftr-362	3868	53	.	.	PUNCT
ftr-362	3869	1	no	no	DET
ftr-362	3869	2	deduction	deduction	NOUN
ftr-362	3869	3	under	under	ADP
ftr-362	3869	4	§	§	PROPN
ftr-362	3869	5	164(f	164(f	PROPN
ftr-362	3869	6	)	)	PUNCT
ftr-362	3869	7	for	for	ADP
ftr-362	3869	8	the	the	DET
ftr-362	3869	9	additional	additional	ADJ
ftr-362	3869	10	seca	seca	PROPN
ftr-362	3869	11	tax	tax	NOUN
ftr-362	3869	12	,	,	PUNCT
ftr-362	3869	13	and	and	CCONJ
ftr-362	3869	14	the	the	DET
ftr-362	3869	15	alternative	alternative	ADJ
ftr-362	3869	16	deduction	deduction	NOUN
ftr-362	3869	17	under	under	ADP
ftr-362	3869	18	§	§	PROPN
ftr-362	3869	19	1402(a)(12	1402(a)(12	NUM
ftr-362	3869	20	)	)	PUNCT
ftr-362	3869	21	is	be	AUX
ftr-362	3869	22	determined	determine	VERB
ftr-362	3869	23	without	without	ADP
ftr-362	3869	24	regard	regard	NOUN
ftr-362	3869	25	to	to	ADP
ftr-362	3869	26	the	the	DET
ftr-362	3869	27	additional	additional	ADJ
ftr-362	3869	28	seca	seca	PROPN
ftr-362	3869	29	tax	tax	NOUN
ftr-362	3869	30	rate	rate	NOUN
ftr-362	3869	31	.	.	PUNCT
ftr-362	3870	1	the	the	DET
ftr-362	3870	2	additional	additional	ADJ
ftr-362	3870	3	tax	tax	NOUN
ftr-362	3870	4	applies	apply	VERB
ftr-362	3870	5	to	to	ADP
ftr-362	3870	6	wages	wage	NOUN
ftr-362	3870	7	received	receive	VERB
ftr-362	3870	8	in	in	ADP
ftr-362	3870	9	taxable	taxable	ADJ
ftr-362	3870	10	years	year	NOUN
ftr-362	3870	11	after	after	ADP
ftr-362	3870	12	12/31/12	12/31/12	PROPN
ftr-362	3870	13	.	.	PROPN
ftr-362	3870	14	6	6	NUM
ftr-362	3870	15	.	.	PUNCT
ftr-362	3870	16	united	united	PROPN
ftr-362	3870	17	states	states	PROPN
ftr-362	3870	18	v.	v.	ADP
ftr-362	3870	19	quality	quality	PROPN
ftr-362	3870	20	stores	stores	PROPN
ftr-362	3870	21	,	,	PUNCT
ftr-362	3870	22	inc	inc	PROPN
ftr-362	3870	23	.	.	PROPN
ftr-362	3870	24	,	,	PUNCT
ftr-362	3870	25	424	424	NUM
ftr-362	3870	26	b.r	b.r	PROPN
ftr-362	3870	27	.	.	PROPN
ftr-362	3870	28	237	237	NUM
ftr-362	3870	29	,	,	PUNCT
ftr-362	3870	30	105	105	NUM
ftr-362	3870	31	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3870	32	2010	2010	NUM
ftr-362	3870	33	-	-	SYM
ftr-362	3870	34	1110	1110	NUM
ftr-362	3870	35	(	(	PUNCT
ftr-362	3870	36	w.d	w.d	PROPN
ftr-362	3870	37	.	.	PROPN
ftr-362	3870	38	mich	mich	PROPN
ftr-362	3870	39	.	.	PUNCT
ftr-362	3871	1	2/23/10	2/23/10	NUM
ftr-362	3871	2	)	)	PUNCT
ftr-362	3871	3	.	.	PUNCT
ftr-362	3872	1	severance	severance	NOUN
ftr-362	3872	2	payments	payment	NOUN
ftr-362	3872	3	made	make	VERB
ftr-362	3872	4	to	to	PART
ftr-362	3872	5	pre	pre	VERB
ftr-362	3872	6	-	-	VERB
ftr-362	3872	7	petition	petition	NOUN
ftr-362	3872	8	and	and	CCONJ
ftr-362	3872	9	post	post	ADJ
ftr-362	3872	10	-	-	ADJ
ftr-362	3872	11	petition	petition	NOUN
ftr-362	3872	12	employees	employee	NOUN
ftr-362	3872	13	who	who	PRON
ftr-362	3872	14	were	be	AUX
ftr-362	3872	15	involuntarily	involuntarily	ADV
ftr-362	3872	16	terminated	terminate	VERB
ftr-362	3872	17	were	be	AUX
ftr-362	3872	18	treated	treat	VERB
ftr-362	3872	19	as	as	ADP
ftr-362	3872	20	wage	wage	NOUN
ftr-362	3872	21	-	-	PUNCT
ftr-362	3872	22	replacement	replacement	NOUN
ftr-362	3872	23	social	social	ADJ
ftr-362	3872	24	benefits	benefit	NOUN
ftr-362	3872	25	rather	rather	ADV
ftr-362	3872	26	than	than	ADP
ftr-362	3872	27	taxable	taxable	ADJ
ftr-362	3872	28	remuneration	remuneration	NOUN
ftr-362	3872	29	and	and	CCONJ
ftr-362	3872	30	wages	wage	NOUN
ftr-362	3872	31	subject	subject	ADJ
ftr-362	3872	32	to	to	ADP
ftr-362	3872	33	fica	fica	PROPN
ftr-362	3872	34	tax	tax	PROPN
ftr-362	3872	35	.	.	PUNCT
ftr-362	3873	1	the	the	DET
ftr-362	3873	2	court	court	NOUN
ftr-362	3873	3	concluded	conclude	VERB
ftr-362	3873	4	that	that	SCONJ
ftr-362	3873	5	under	under	ADP
ftr-362	3873	6	§	§	PROPN
ftr-362	3873	7	3402(o	3402(o	NOUN
ftr-362	3873	8	)	)	PUNCT
ftr-362	3873	9	(	(	PUNCT
ftr-362	3873	10	which	which	PRON
ftr-362	3873	11	treats	treat	VERB
ftr-362	3873	12	supplemental	supplemental	ADJ
ftr-362	3873	13	unemployment	unemployment	NOUN
ftr-362	3873	14	compensation	compensation	NOUN
ftr-362	3873	15	benefits	benefit	NOUN
ftr-362	3873	16	as	as	ADP
ftr-362	3873	17	wages	wage	NOUN
ftr-362	3873	18	for	for	ADP
ftr-362	3873	19	withholding	withholding	NOUN
ftr-362	3873	20	)	)	PUNCT
ftr-362	3873	21	supplemental	supplemental	NOUN
ftr-362	3873	22	754	754	NUM
ftr-362	3873	23	florida	florida	PROPN
ftr-362	3873	24	tax	tax	NOUN
ftr-362	3873	25	review	review	NOUN
ftr-362	3873	26	[	[	X
ftr-362	3873	27	vol	vol	NOUN
ftr-362	3873	28	.	.	PUNCT
ftr-362	3874	1	10:9	10:9	NUM
ftr-362	3874	2	unemployment	unemployment	NOUN
ftr-362	3874	3	compensation	compensation	NOUN
ftr-362	3874	4	was	be	AUX
ftr-362	3874	5	not	not	PART
ftr-362	3874	6	“	"	PUNCT
ftr-362	3874	7	wages	wage	NOUN
ftr-362	3874	8	”	"	PUNCT
ftr-362	3874	9	and	and	CCONJ
ftr-362	3874	10	therefore	therefore	ADV
ftr-362	3874	11	was	be	AUX
ftr-362	3874	12	not	not	PART
ftr-362	3874	13	taxable	taxable	ADJ
ftr-362	3874	14	for	for	ADP
ftr-362	3874	15	purposes	purpose	NOUN
ftr-362	3874	16	of	of	ADP
ftr-362	3874	17	fica	fica	PROPN
ftr-362	3874	18	.	.	PROPN
ftr-362	3875	1	•	•	NOUN
ftr-362	3875	2	the	the	DET
ftr-362	3875	3	result	result	NOUN
ftr-362	3875	4	is	be	AUX
ftr-362	3875	5	contrary	contrary	ADJ
ftr-362	3875	6	to	to	ADP
ftr-362	3875	7	the	the	DET
ftr-362	3875	8	holding	holding	NOUN
ftr-362	3875	9	in	in	ADP
ftr-362	3875	10	csx	csx	PROPN
ftr-362	3875	11	corp	corp	PROPN
ftr-362	3875	12	.	.	PROPN
ftr-362	3876	1	v.	v.	PROPN
ftr-362	3876	2	united	united	PROPN
ftr-362	3876	3	states	states	PROPN
ftr-362	3876	4	,	,	PUNCT
ftr-362	3876	5	518	518	NUM
ftr-362	3876	6	f.3d	f.3d	NUM
ftr-362	3876	7	1328	1328	NUM
ftr-362	3876	8	(	(	PUNCT
ftr-362	3876	9	fed	fed	PROPN
ftr-362	3876	10	.	.	PUNCT
ftr-362	3876	11	cir	cir	PROPN
ftr-362	3876	12	.	.	PROPN
ftr-362	3876	13	2008	2008	NUM
ftr-362	3876	14	)	)	PUNCT
ftr-362	3876	15	.	.	PUNCT
ftr-362	3877	1	7	7	X
ftr-362	3877	2	.	.	X
ftr-362	3877	3	s	s	PART
ftr-362	3877	4	corporation	corporation	NOUN
ftr-362	3877	5	“	"	PUNCT
ftr-362	3877	6	john	john	PROPN
ftr-362	3877	7	edwards	edwards	PROPN
ftr-362	3877	8	gambit	gambit	PROPN
ftr-362	3877	9	”	"	PUNCT
ftr-362	3877	10	dividends	dividend	NOUN
ftr-362	3877	11	may	may	AUX
ftr-362	3877	12	be	be	AUX
ftr-362	3877	13	treated	treat	VERB
ftr-362	3877	14	as	as	ADP
ftr-362	3877	15	wages	wage	NOUN
ftr-362	3877	16	.	.	PUNCT
ftr-362	3878	1	david	david	PROPN
ftr-362	3878	2	e.	e.	PROPN
ftr-362	3878	3	watson	watson	PROPN
ftr-362	3878	4	,	,	PUNCT
ftr-362	3878	5	p.c	p.c	PROPN
ftr-362	3878	6	.	.	PROPN
ftr-362	3878	7	v.	v.	PROPN
ftr-362	3878	8	united	united	PROPN
ftr-362	3878	9	states	states	PROPN
ftr-362	3878	10	,	,	PUNCT
ftr-362	3878	11	714	714	NUM
ftr-362	3878	12	f.	f.	PROPN
ftr-362	3878	13	supp	supp	PROPN
ftr-362	3878	14	.	.	PUNCT
ftr-362	3879	1	2d	2d	NOUN
ftr-362	3879	2	954	954	NUM
ftr-362	3879	3	(	(	PUNCT
ftr-362	3879	4	s.d	s.d	PROPN
ftr-362	3879	5	.	.	PROPN
ftr-362	3879	6	iowa	iowa	PROPN
ftr-362	3879	7	5/27/10	5/27/10	NUM
ftr-362	3879	8	)	)	PUNCT
ftr-362	3879	9	.	.	PUNCT
ftr-362	3880	1	using	use	VERB
ftr-362	3880	2	a	a	DET
ftr-362	3880	3	common	common	ADJ
ftr-362	3880	4	tax	tax	NOUN
ftr-362	3880	5	reduction	reduction	NOUN
ftr-362	3880	6	device	device	NOUN
ftr-362	3880	7	,	,	PUNCT
ftr-362	3880	8	david	david	PROPN
ftr-362	3880	9	watson	watson	PROPN
ftr-362	3880	10	formed	form	VERB
ftr-362	3880	11	an	an	DET
ftr-362	3880	12	s	s	NOUN
ftr-362	3880	13	corporation	corporation	NOUN
ftr-362	3880	14	that	that	PRON
ftr-362	3880	15	was	be	AUX
ftr-362	3880	16	a	a	DET
ftr-362	3880	17	member	member	NOUN
ftr-362	3880	18	of	of	ADP
ftr-362	3880	19	watson	watson	PROPN
ftr-362	3880	20	’s	’s	PART
ftr-362	3880	21	accounting	accounting	NOUN
ftr-362	3880	22	firm	firm	NOUN
ftr-362	3880	23	.	.	PUNCT
ftr-362	3881	1	the	the	DET
ftr-362	3881	2	s	s	PROPN
ftr-362	3881	3	corporation	corporation	NOUN
ftr-362	3881	4	contracted	contract	VERB
ftr-362	3881	5	with	with	ADP
ftr-362	3881	6	the	the	DET
ftr-362	3881	7	accounting	accounting	NOUN
ftr-362	3881	8	firm	firm	NOUN
ftr-362	3881	9	to	to	PART
ftr-362	3881	10	provide	provide	VERB
ftr-362	3881	11	services	service	NOUN
ftr-362	3881	12	.	.	PUNCT
ftr-362	3882	1	watson	watson	PROPN
ftr-362	3882	2	was	be	AUX
ftr-362	3882	3	paid	pay	VERB
ftr-362	3882	4	a	a	DET
ftr-362	3882	5	salary	salary	NOUN
ftr-362	3882	6	of	of	ADP
ftr-362	3882	7	$	$	SYM
ftr-362	3882	8	24,000	24,000	NUM
ftr-362	3882	9	as	as	ADP
ftr-362	3882	10	an	an	DET
ftr-362	3882	11	employee	employee	NOUN
ftr-362	3882	12	of	of	ADP
ftr-362	3882	13	the	the	DET
ftr-362	3882	14	s	s	PROPN
ftr-362	3882	15	corporation	corporation	NOUN
ftr-362	3882	16	,	,	PUNCT
ftr-362	3882	17	on	on	ADP
ftr-362	3882	18	which	which	PRON
ftr-362	3882	19	the	the	DET
ftr-362	3882	20	s	s	NOUN
ftr-362	3882	21	corporation	corporation	NOUN
ftr-362	3882	22	paid	pay	VERB
ftr-362	3882	23	employment	employment	NOUN
ftr-362	3882	24	taxes	taxis	NOUN
ftr-362	3882	25	.	.	PUNCT
ftr-362	3883	1	the	the	DET
ftr-362	3883	2	remainder	remainder	NOUN
ftr-362	3883	3	of	of	ADP
ftr-362	3883	4	the	the	DET
ftr-362	3883	5	s	s	PROPN
ftr-362	3883	6	corporation	corporation	NOUN
ftr-362	3883	7	income	income	NOUN
ftr-362	3883	8	,	,	PUNCT
ftr-362	3883	9	approximately	approximately	ADV
ftr-362	3883	10	$	$	SYM
ftr-362	3883	11	200,000	200,000	NUM
ftr-362	3883	12	per	per	ADP
ftr-362	3883	13	year	year	NOUN
ftr-362	3883	14	,	,	PUNCT
ftr-362	3883	15	was	be	AUX
ftr-362	3883	16	distributed	distribute	VERB
ftr-362	3883	17	to	to	ADP
ftr-362	3883	18	watson	watson	PROPN
ftr-362	3883	19	as	as	ADP
ftr-362	3883	20	a	a	DET
ftr-362	3883	21	dividend	dividend	NOUN
ftr-362	3883	22	,	,	PUNCT
ftr-362	3883	23	not	not	PART
ftr-362	3883	24	subject	subject	ADJ
ftr-362	3883	25	to	to	ADP
ftr-362	3883	26	employee	employee	NOUN
ftr-362	3883	27	taxes	taxis	NOUN
ftr-362	3883	28	.	.	PUNCT
ftr-362	3884	1	the	the	DET
ftr-362	3884	2	irs	irs	PROPN
ftr-362	3884	3	recharacterized	recharacterize	VERB
ftr-362	3884	4	the	the	DET
ftr-362	3884	5	dividends	dividend	NOUN
ftr-362	3884	6	as	as	ADP
ftr-362	3884	7	wages	wage	NOUN
ftr-362	3884	8	.	.	PUNCT
ftr-362	3885	1	the	the	DET
ftr-362	3885	2	s	s	PROPN
ftr-362	3885	3	corporation	corporation	NOUN
ftr-362	3885	4	paid	pay	VERB
ftr-362	3885	5	an	an	DET
ftr-362	3885	6	assessment	assessment	NOUN
ftr-362	3885	7	and	and	CCONJ
ftr-362	3885	8	brought	bring	VERB
ftr-362	3885	9	a	a	DET
ftr-362	3885	10	refund	refund	NOUN
ftr-362	3885	11	action	action	NOUN
ftr-362	3885	12	.	.	PUNCT
ftr-362	3886	1	in	in	ADP
ftr-362	3886	2	a	a	DET
ftr-362	3886	3	motion	motion	NOUN
ftr-362	3886	4	for	for	ADP
ftr-362	3886	5	summary	summary	NOUN
ftr-362	3886	6	judgment	judgment	NOUN
ftr-362	3886	7	the	the	DET
ftr-362	3886	8	s	s	PROPN
ftr-362	3886	9	corporation	corporation	NOUN
ftr-362	3886	10	asserted	assert	VERB
ftr-362	3886	11	that	that	SCONJ
ftr-362	3886	12	its	its	PRON
ftr-362	3886	13	intent	intent	NOUN
ftr-362	3886	14	controls	control	VERB
ftr-362	3886	15	whether	whether	SCONJ
ftr-362	3886	16	amounts	amount	NOUN
ftr-362	3886	17	paid	pay	VERB
ftr-362	3886	18	are	be	AUX
ftr-362	3886	19	wages	wage	NOUN
ftr-362	3886	20	and	and	CCONJ
ftr-362	3886	21	that	that	SCONJ
ftr-362	3886	22	it	it	PRON
ftr-362	3886	23	intended	intend	VERB
ftr-362	3886	24	to	to	PART
ftr-362	3886	25	pay	pay	VERB
ftr-362	3886	26	dividends	dividend	NOUN
ftr-362	3886	27	in	in	ADP
ftr-362	3886	28	the	the	DET
ftr-362	3886	29	amount	amount	NOUN
ftr-362	3886	30	of	of	ADP
ftr-362	3886	31	cash	cash	NOUN
ftr-362	3886	32	on	on	ADP
ftr-362	3886	33	hand	hand	NOUN
ftr-362	3886	34	after	after	ADP
ftr-362	3886	35	the	the	DET
ftr-362	3886	36	payment	payment	NOUN
ftr-362	3886	37	of	of	ADP
ftr-362	3886	38	wages	wage	NOUN
ftr-362	3886	39	.	.	PUNCT
ftr-362	3887	1	citing	cite	VERB
ftr-362	3887	2	a	a	DET
ftr-362	3887	3	long	long	ADJ
ftr-362	3887	4	line	line	NOUN
ftr-362	3887	5	of	of	ADP
ftr-362	3887	6	authorities	authority	NOUN
ftr-362	3887	7	in	in	ADP
ftr-362	3887	8	support	support	NOUN
ftr-362	3887	9	of	of	ADP
ftr-362	3887	10	its	its	PRON
ftr-362	3887	11	position	position	NOUN
ftr-362	3887	12	,	,	PUNCT
ftr-362	3887	13	the	the	DET
ftr-362	3887	14	district	district	NOUN
ftr-362	3887	15	court	court	NOUN
ftr-362	3887	16	held	hold	VERB
ftr-362	3887	17	that	that	SCONJ
ftr-362	3887	18	the	the	DET
ftr-362	3887	19	s	s	PROPN
ftr-362	3887	20	corporation	corporation	NOUN
ftr-362	3887	21	’s	’s	PART
ftr-362	3887	22	“	"	PUNCT
ftr-362	3887	23	self	self	NOUN
ftr-362	3887	24	proclaimed	proclaim	VERB
ftr-362	3887	25	intent	intent	NOUN
ftr-362	3887	26	”	"	PUNCT
ftr-362	3887	27	to	to	PART
ftr-362	3887	28	pay	pay	VERB
ftr-362	3887	29	salary	salary	NOUN
ftr-362	3887	30	does	do	AUX
ftr-362	3887	31	not	not	PART
ftr-362	3887	32	limit	limit	VERB
ftr-362	3887	33	the	the	DET
ftr-362	3887	34	government	government	NOUN
ftr-362	3887	35	’s	’s	PART
ftr-362	3887	36	ability	ability	NOUN
ftr-362	3887	37	to	to	PART
ftr-362	3887	38	recharacterize	recharacterize	VERB
ftr-362	3887	39	dividends	dividend	NOUN
ftr-362	3887	40	as	as	ADP
ftr-362	3887	41	wages	wage	NOUN
ftr-362	3887	42	.	.	PUNCT
ftr-362	3888	1	the	the	DET
ftr-362	3888	2	court	court	NOUN
ftr-362	3888	3	indicated	indicate	VERB
ftr-362	3888	4	that	that	SCONJ
ftr-362	3888	5	whether	whether	SCONJ
ftr-362	3888	6	amounts	amount	NOUN
ftr-362	3888	7	paid	pay	VERB
ftr-362	3888	8	to	to	ADP
ftr-362	3888	9	watson	watson	PROPN
ftr-362	3888	10	were	be	AUX
ftr-362	3888	11	remuneration	remuneration	NOUN
ftr-362	3888	12	for	for	ADP
ftr-362	3888	13	services	service	NOUN
ftr-362	3888	14	is	be	AUX
ftr-362	3888	15	a	a	DET
ftr-362	3888	16	question	question	NOUN
ftr-362	3888	17	of	of	ADP
ftr-362	3888	18	fact	fact	NOUN
ftr-362	3888	19	.	.	PUNCT
ftr-362	3889	1	•	•	NUM
ftr-362	3889	2	the	the	DET
ftr-362	3889	3	court	court	NOUN
ftr-362	3889	4	’s	’s	PART
ftr-362	3889	5	opinion	opinion	NOUN
ftr-362	3889	6	concluded	conclude	VERB
ftr-362	3889	7	with	with	ADP
ftr-362	3889	8	the	the	DET
ftr-362	3889	9	following	follow	VERB
ftr-362	3889	10	passage	passage	NOUN
ftr-362	3889	11	:	:	PUNCT
ftr-362	3889	12	in	in	ADP
ftr-362	3889	13	support	support	NOUN
ftr-362	3889	14	of	of	ADP
ftr-362	3889	15	its	its	PRON
ftr-362	3889	16	motion	motion	NOUN
ftr-362	3889	17	for	for	ADP
ftr-362	3889	18	summary	summary	NOUN
ftr-362	3889	19	judgment	judgment	NOUN
ftr-362	3889	20	,	,	PUNCT
ftr-362	3889	21	plaintiff	plaintiff	NOUN
ftr-362	3889	22	points	point	VERB
ftr-362	3889	23	the	the	DET
ftr-362	3889	24	court	court	NOUN
ftr-362	3889	25	to	to	ADP
ftr-362	3889	26	the	the	DET
ftr-362	3889	27	following	follow	VERB
ftr-362	3889	28	oft	oft	ADV
ftr-362	3889	29	-	-	PUNCT
ftr-362	3889	30	cited	cite	VERB
ftr-362	3889	31	statement	statement	NOUN
ftr-362	3889	32	of	of	ADP
ftr-362	3889	33	judge	judge	NOUN
ftr-362	3889	34	learned	learn	VERB
ftr-362	3889	35	hand	hand	NOUN
ftr-362	3889	36	:	:	PUNCT
ftr-362	3889	37	over	over	ADV
ftr-362	3889	38	and	and	CCONJ
ftr-362	3889	39	over	over	ADV
ftr-362	3889	40	again	again	ADV
ftr-362	3889	41	courts	court	NOUN
ftr-362	3889	42	have	have	AUX
ftr-362	3889	43	said	say	VERB
ftr-362	3889	44	that	that	SCONJ
ftr-362	3889	45	there	there	PRON
ftr-362	3889	46	is	be	VERB
ftr-362	3889	47	nothing	nothing	PRON
ftr-362	3889	48	sinister	sinister	ADJ
ftr-362	3889	49	in	in	ADP
ftr-362	3889	50	so	so	ADV
ftr-362	3889	51	arranging	arrange	VERB
ftr-362	3889	52	one	one	NUM
ftr-362	3889	53	’s	’s	PART
ftr-362	3889	54	affairs	affair	NOUN
ftr-362	3889	55	as	as	SCONJ
ftr-362	3889	56	to	to	PART
ftr-362	3889	57	keep	keep	VERB
ftr-362	3889	58	taxes	taxis	NOUN
ftr-362	3889	59	as	as	ADP
ftr-362	3889	60	law	law	NOUN
ftr-362	3889	61	as	as	ADP
ftr-362	3889	62	possible	possible	ADJ
ftr-362	3889	63	.	.	PUNCT
ftr-362	3890	1	everybody	everybody	PRON
ftr-362	3890	2	does	do	VERB
ftr-362	3890	3	so	so	ADV
ftr-362	3890	4	,	,	PUNCT
ftr-362	3890	5	rich	rich	ADJ
ftr-362	3890	6	or	or	CCONJ
ftr-362	3890	7	poor	poor	ADJ
ftr-362	3890	8	;	;	PUNCT
ftr-362	3890	9	and	and	CCONJ
ftr-362	3890	10	all	all	PRON
ftr-362	3890	11	do	do	VERB
ftr-362	3890	12	right	right	NOUN
ftr-362	3890	13	,	,	PUNCT
ftr-362	3890	14	for	for	SCONJ
ftr-362	3890	15	nobody	nobody	PRON
ftr-362	3890	16	owes	owe	VERB
ftr-362	3890	17	any	any	DET
ftr-362	3890	18	public	public	ADJ
ftr-362	3890	19	duty	duty	NOUN
ftr-362	3890	20	to	to	PART
ftr-362	3890	21	pay	pay	VERB
ftr-362	3890	22	more	more	ADJ
ftr-362	3890	23	than	than	SCONJ
ftr-362	3890	24	the	the	DET
ftr-362	3890	25	law	law	NOUN
ftr-362	3890	26	demands	demand	VERB
ftr-362	3890	27	:	:	PUNCT
ftr-362	3890	28	taxes	taxis	NOUN
ftr-362	3890	29	are	be	AUX
ftr-362	3890	30	enforced	enforce	VERB
ftr-362	3890	31	exactions	exaction	NOUN
ftr-362	3890	32	,	,	PUNCT
ftr-362	3890	33	not	not	PART
ftr-362	3890	34	voluntary	voluntary	ADJ
ftr-362	3890	35	contributions	contribution	NOUN
ftr-362	3890	36	.	.	PUNCT
ftr-362	3891	1	to	to	PART
ftr-362	3891	2	demand	demand	VERB
ftr-362	3891	3	more	more	ADJ
ftr-362	3891	4	in	in	ADP
ftr-362	3891	5	the	the	DET
ftr-362	3891	6	name	name	NOUN
ftr-362	3891	7	of	of	ADP
ftr-362	3891	8	morals	moral	NOUN
ftr-362	3891	9	is	be	AUX
ftr-362	3891	10	mere	mere	ADJ
ftr-362	3891	11	ca	can	AUX
ftr-362	3891	12	nt	nt	PRON
ftr-362	3891	13	.	.	PUNCT
ftr-362	3892	1	see	see	VERB
ftr-362	3892	2	pl	pl	PROPN
ftr-362	3892	3	.	.	PROPN
ftr-362	3892	4	’s	’s	PART
ftr-362	3892	5	reply	reply	PROPN
ftr-362	3892	6	br	br	PROPN
ftr-362	3892	7	.	.	PUNCT
ftr-362	3893	1	at	at	ADP
ftr-362	3893	2	5	5	NUM
ftr-362	3893	3	n.	n.	NOUN
ftr-362	3893	4	2	2	NUM
ftr-362	3893	5	(	(	PUNCT
ftr-362	3893	6	quoting	quote	VERB
ftr-362	3893	7	commissioner	commissioner	NOUN
ftr-362	3893	8	of	of	ADP
ftr-362	3893	9	internal	internal	PROPN
ftr-362	3893	10	revenue	revenue	PROPN
ftr-362	3893	11	v.	v.	ADP
ftr-362	3893	12	newman	newman	PROPN
ftr-362	3893	13	,	,	PUNCT
ftr-362	3893	14	159	159	NUM
ftr-362	3893	15	f.2d	f.2d	NOUN
ftr-362	3893	16	848	848	NUM
ftr-362	3893	17	,	,	PUNCT
ftr-362	3893	18	850	850	NUM
ftr-362	3893	19	-	-	SYM
ftr-362	3893	20	51	51	NUM
ftr-362	3893	21	(	(	PUNCT
ftr-362	3893	22	2d	2d	NOUN
ftr-362	3893	23	cir.1947	cir.1947	X
ftr-362	3893	24	)	)	PUNCT
ftr-362	3893	25	(	(	PUNCT
ftr-362	3893	26	l.	l.	PROPN
ftr-362	3893	27	hand	hand	PROPN
ftr-362	3893	28	,	,	PUNCT
ftr-362	3893	29	j.	j.	PROPN
ftr-362	3893	30	,	,	PUNCT
ftr-362	3893	31	dissenting	dissent	VERB
ftr-362	3893	32	)	)	PUNCT
ftr-362	3893	33	)	)	PUNCT
ftr-362	3893	34	.	.	PUNCT
ftr-362	3894	1	while	while	SCONJ
ftr-362	3894	2	the	the	DET
ftr-362	3894	3	court	court	NOUN
ftr-362	3894	4	agrees	agree	VERB
ftr-362	3894	5	fully	fully	ADV
ftr-362	3894	6	with	with	SCONJ
ftr-362	3894	7	judge	judge	NOUN
ftr-362	3894	8	learned	learn	VERB
ftr-362	3894	9	hand	hand	NOUN
ftr-362	3894	10	,	,	PUNCT
ftr-362	3894	11	it	it	PRON
ftr-362	3894	12	would	would	AUX
ftr-362	3894	13	remind	remind	VERB
ftr-362	3894	14	plaintiff	plaintiff	NOUN
ftr-362	3894	15	of	of	ADP
ftr-362	3894	16	justice	justice	PROPN
ftr-362	3894	17	oliver	oliver	PROPN
ftr-362	3894	18	wendell	wendell	PROPN
ftr-362	3894	19	holmes	holmes	PROPN
ftr-362	3894	20	’	'	PUNCT
ftr-362	3894	21	succinct	succinct	ADJ
ftr-362	3894	22	,	,	PUNCT
ftr-362	3894	23	yet	yet	CCONJ
ftr-362	3894	24	equally	equally	ADV
ftr-362	3894	25	eloquent	eloquent	ADJ
ftr-362	3894	26	statement	statement	NOUN
ftr-362	3894	27	in	in	ADP
ftr-362	3894	28	compania	compania	PROPN
ftr-362	3894	29	general	general	PROPN
ftr-362	3894	30	de	de	PROPN
ftr-362	3894	31	tabacos	tabacos	PROPN
ftr-362	3894	32	de	de	X
ftr-362	3894	33	2011	2011	NUM
ftr-362	3894	34	]	]	PUNCT
ftr-362	3894	35	recent	recent	ADJ
ftr-362	3894	36	developments	development	NOUN
ftr-362	3894	37	in	in	ADP
ftr-362	3894	38	federal	federal	ADJ
ftr-362	3894	39	income	income	NOUN
ftr-362	3894	40	taxation	taxation	NOUN
ftr-362	3894	41	755	755	NUM
ftr-362	3894	42	filipinas	filipina	NOUN
ftr-362	3894	43	v.	v.	ADP
ftr-362	3894	44	collector	collector	NOUN
ftr-362	3894	45	of	of	ADP
ftr-362	3894	46	internal	internal	ADJ
ftr-362	3894	47	revenue	revenue	NOUN
ftr-362	3894	48	:	:	PUNCT
ftr-362	3894	49	“	"	PUNCT
ftr-362	3894	50	taxes	taxis	NOUN
ftr-362	3894	51	are	be	AUX
ftr-362	3894	52	what	what	PRON
ftr-362	3894	53	we	we	PRON
ftr-362	3894	54	pay	pay	VERB
ftr-362	3894	55	for	for	ADP
ftr-362	3894	56	civilized	civilized	ADJ
ftr-362	3894	57	society	society	NOUN
ftr-362	3894	58	.	.	PUNCT
ftr-362	3894	59	”	"	PUNCT
ftr-362	3895	1	275	275	NUM
ftr-362	3895	2	u.s	u.s	AUX
ftr-362	3895	3	.	.	PROPN
ftr-362	3895	4	87	87	NUM
ftr-362	3895	5	,	,	PUNCT
ftr-362	3895	6	100	100	NUM
ftr-362	3895	7	(	(	PUNCT
ftr-362	3895	8	1927	1927	NUM
ftr-362	3895	9	)	)	PUNCT
ftr-362	3895	10	(	(	PUNCT
ftr-362	3895	11	holmes	holmes	PROPN
ftr-362	3895	12	,	,	PUNCT
ftr-362	3895	13	j.	j.	PROPN
ftr-362	3895	14	,	,	PUNCT
ftr-362	3895	15	dissenting	dissent	VERB
ftr-362	3895	16	)	)	PUNCT
ftr-362	3895	17	.	.	PUNCT
ftr-362	3896	1	indeed	indeed	ADV
ftr-362	3896	2	,	,	PUNCT
ftr-362	3896	3	“	"	PUNCT
ftr-362	3896	4	the	the	DET
ftr-362	3896	5	greatness	greatness	NOUN
ftr-362	3896	6	of	of	ADP
ftr-362	3896	7	our	our	PRON
ftr-362	3896	8	nation	nation	NOUN
ftr-362	3896	9	is	be	AUX
ftr-362	3896	10	in	in	ADP
ftr-362	3896	11	no	no	DET
ftr-362	3896	12	small	small	ADJ
ftr-362	3896	13	part	part	NOUN
ftr-362	3896	14	due	due	ADP
ftr-362	3896	15	to	to	ADP
ftr-362	3896	16	the	the	DET
ftr-362	3896	17	willingness	willingness	NOUN
ftr-362	3896	18	of	of	ADP
ftr-362	3896	19	our	our	PRON
ftr-362	3896	20	citizens	citizen	NOUN
ftr-362	3896	21	to	to	PART
ftr-362	3896	22	honestly	honestly	ADV
ftr-362	3896	23	and	and	CCONJ
ftr-362	3896	24	fairly	fairly	ADV
ftr-362	3896	25	participate	participate	VERB
ftr-362	3896	26	in	in	ADP
ftr-362	3896	27	our	our	PRON
ftr-362	3896	28	tax	tax	NOUN
ftr-362	3896	29	collection	collection	NOUN
ftr-362	3896	30	system	system	NOUN
ftr-362	3896	31	.	.	PUNCT
ftr-362	3896	32	”	"	PUNCT
ftr-362	3897	1	manley	manley	PROPN
ftr-362	3897	2	v.	v.	PROPN
ftr-362	3897	3	commissioner	commissioner	PROPN
ftr-362	3897	4	of	of	ADP
ftr-362	3897	5	internal	internal	ADJ
ftr-362	3897	6	revenue	revenue	NOUN
ftr-362	3897	7	,	,	PUNCT
ftr-362	3897	8	t.c	t.c	PROPN
ftr-362	3897	9	.	.	PROPN
ftr-362	3897	10	memo	memo	NOUN
ftr-362	3897	11	1983	1983	NUM
ftr-362	3897	12	-	-	SYM
ftr-362	3897	13	558	558	NUM
ftr-362	3897	14	(	(	PUNCT
ftr-362	3897	15	sept	sept	PROPN
ftr-362	3897	16	.	.	PROPN
ftr-362	3897	17	12	12	NUM
ftr-362	3897	18	,	,	PUNCT
ftr-362	3897	19	1983	1983	NUM
ftr-362	3897	20	)	)	PUNCT
ftr-362	3897	21	.	.	PUNCT
ftr-362	3898	1	thus	thus	ADV
ftr-362	3898	2	,	,	PUNCT
ftr-362	3898	3	while	while	SCONJ
ftr-362	3898	4	plaintiff	plaintiff	NOUN
ftr-362	3898	5	is	be	AUX
ftr-362	3898	6	free	free	ADJ
ftr-362	3898	7	to	to	PART
ftr-362	3898	8	structure	structure	VERB
ftr-362	3898	9	its	its	PRON
ftr-362	3898	10	financial	financial	ADJ
ftr-362	3898	11	affairs	affair	NOUN
ftr-362	3898	12	in	in	ADP
ftr-362	3898	13	such	such	DET
ftr-362	3898	14	a	a	DET
ftr-362	3898	15	way	way	NOUN
ftr-362	3898	16	as	as	SCONJ
ftr-362	3898	17	to	to	PART
ftr-362	3898	18	avoid	avoid	VERB
ftr-362	3898	19	paying	pay	VERB
ftr-362	3898	20	“	"	PUNCT
ftr-362	3898	21	more	more	ADJ
ftr-362	3898	22	[	[	X
ftr-362	3898	23	taxes	taxis	NOUN
ftr-362	3898	24	]	]	PUNCT
ftr-362	3898	25	than	than	SCONJ
ftr-362	3898	26	the	the	DET
ftr-362	3898	27	law	law	NOUN
ftr-362	3898	28	demands	demand	VERB
ftr-362	3898	29	,	,	PUNCT
ftr-362	3898	30	”	"	PUNCT
ftr-362	3898	31	plaintiff	plaintiff	NOUN
ftr-362	3898	32	is	be	AUX
ftr-362	3898	33	not	not	PART
ftr-362	3898	34	free	free	ADJ
ftr-362	3898	35	to	to	PART
ftr-362	3898	36	structure	structure	VERB
ftr-362	3898	37	its	its	PRON
ftr-362	3898	38	financial	financial	ADJ
ftr-362	3898	39	affairs	affair	NOUN
ftr-362	3898	40	in	in	ADP
ftr-362	3898	41	a	a	DET
ftr-362	3898	42	way	way	NOUN
ftr-362	3898	43	that	that	PRON
ftr-362	3898	44	avoids	avoid	VERB
ftr-362	3898	45	paying	pay	VERB
ftr-362	3898	46	those	those	DET
ftr-362	3898	47	taxes	taxis	NOUN
ftr-362	3898	48	demanded	demand	VERB
ftr-362	3898	49	by	by	ADP
ftr-362	3898	50	the	the	DET
ftr-362	3898	51	law	law	NOUN
ftr-362	3898	52	.	.	PUNCT
ftr-362	3899	1	in	in	ADP
ftr-362	3899	2	this	this	DET
ftr-362	3899	3	case	case	NOUN
ftr-362	3899	4	,	,	PUNCT
ftr-362	3899	5	the	the	DET
ftr-362	3899	6	law	law	NOUN
ftr-362	3899	7	demands	demand	VERB
ftr-362	3899	8	that	that	SCONJ
ftr-362	3899	9	plaintiff	plaintiff	NOUN
ftr-362	3899	10	pay	pay	VERB
ftr-362	3899	11	employment	employment	NOUN
ftr-362	3899	12	taxes	taxis	NOUN
ftr-362	3899	13	on	on	ADP
ftr-362	3899	14	“	"	PUNCT
ftr-362	3899	15	all	all	DET
ftr-362	3899	16	remuneration	remuneration	NOUN
ftr-362	3899	17	for	for	ADP
ftr-362	3899	18	employment	employment	NOUN
ftr-362	3899	19	,	,	PUNCT
ftr-362	3899	20	”	"	PUNCT
ftr-362	3899	21	and	and	CCONJ
ftr-362	3899	22	there	there	PRON
ftr-362	3899	23	is	be	VERB
ftr-362	3899	24	clearly	clearly	ADV
ftr-362	3899	25	a	a	DET
ftr-362	3899	26	genuine	genuine	ADJ
ftr-362	3899	27	issue	issue	NOUN
ftr-362	3899	28	of	of	ADP
ftr-362	3899	29	material	material	ADJ
ftr-362	3899	30	fact	fact	NOUN
ftr-362	3899	31	as	as	ADP
ftr-362	3899	32	to	to	ADP
ftr-362	3899	33	whether	whether	SCONJ
ftr-362	3899	34	the	the	DET
ftr-362	3899	35	funds	fund	NOUN
ftr-362	3899	36	paid	pay	VERB
ftr-362	3899	37	to	to	ADP
ftr-362	3899	38	watson	watson	PROPN
ftr-362	3899	39	,	,	PUNCT
ftr-362	3899	40	in	in	ADP
ftr-362	3899	41	actuality	actuality	NOUN
ftr-362	3899	42	,	,	PUNCT
ftr-362	3899	43	qualify	qualify	VERB
ftr-362	3899	44	as	as	ADP
ftr-362	3899	45	such	such	ADJ
ftr-362	3899	46	.	.	PUNCT
ftr-362	3900	1	a.	a.	NOUN
ftr-362	3900	2	since	since	SCONJ
ftr-362	3900	3	the	the	DET
ftr-362	3900	4	judge	judge	NOUN
ftr-362	3900	5	gave	give	VERB
ftr-362	3900	6	the	the	DET
ftr-362	3900	7	irs	irs	PROPN
ftr-362	3900	8	everything	everything	PRON
ftr-362	3900	9	it	it	PRON
ftr-362	3900	10	asked	ask	VERB
ftr-362	3900	11	for	for	ADP
ftr-362	3900	12	,	,	PUNCT
ftr-362	3900	13	will	will	AUX
ftr-362	3900	14	the	the	DET
ftr-362	3900	15	irs	irs	PROPN
ftr-362	3900	16	go	go	VERB
ftr-362	3900	17	for	for	ADP
ftr-362	3900	18	the	the	DET
ftr-362	3900	19	whole	whole	ADJ
ftr-362	3900	20	kit	kit	NOUN
ftr-362	3900	21	and	and	CCONJ
ftr-362	3900	22	caboodle	caboodle	VERB
ftr-362	3900	23	the	the	DET
ftr-362	3900	24	next	next	ADJ
ftr-362	3900	25	time	time	NOUN
ftr-362	3900	26	.	.	PUNCT
ftr-362	3901	1	david	david	PROPN
ftr-362	3901	2	e.	e.	PROPN
ftr-362	3901	3	watson	watson	PROPN
ftr-362	3901	4	,	,	PUNCT
ftr-362	3901	5	p.c	p.c	PROPN
ftr-362	3901	6	.	.	PROPN
ftr-362	3901	7	v.	v.	PROPN
ftr-362	3901	8	united	united	PROPN
ftr-362	3901	9	states	states	PROPN
ftr-362	3901	10	,	,	PUNCT
ftr-362	3901	11	107	107	NUM
ftr-362	3901	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3901	13	2011	2011	NUM
ftr-362	3901	14	-	-	SYM
ftr-362	3901	15	321	321	NUM
ftr-362	3901	16	(	(	PUNCT
ftr-362	3901	17	s.d	s.d	PROPN
ftr-362	3901	18	.	.	PROPN
ftr-362	3901	19	iowa	iowa	PROPN
ftr-362	3902	1	12/23/10	12/23/10	PROPN
ftr-362	3902	2	.	.	PROPN
ftr-362	3903	1	on	on	ADP
ftr-362	3903	2	the	the	DET
ftr-362	3903	3	merits	merit	NOUN
ftr-362	3903	4	,	,	PUNCT
ftr-362	3903	5	judge	judge	PROPN
ftr-362	3903	6	pratt	pratt	PROPN
ftr-362	3903	7	rejected	reject	VERB
ftr-362	3903	8	the	the	DET
ftr-362	3903	9	taxpayer	taxpayer	NOUN
ftr-362	3903	10	’s	’s	PART
ftr-362	3903	11	claim	claim	NOUN
ftr-362	3903	12	that	that	SCONJ
ftr-362	3903	13	the	the	DET
ftr-362	3903	14	wages	wage	NOUN
ftr-362	3903	15	subject	subject	ADJ
ftr-362	3903	16	to	to	ADP
ftr-362	3903	17	employment	employment	NOUN
ftr-362	3903	18	tax	tax	NOUN
ftr-362	3903	19	were	be	AUX
ftr-362	3903	20	limited	limit	VERB
ftr-362	3903	21	to	to	ADP
ftr-362	3903	22	the	the	DET
ftr-362	3903	23	$	$	SYM
ftr-362	3903	24	24,000	24,000	NUM
ftr-362	3903	25	salary	salary	NOUN
ftr-362	3903	26	formally	formally	ADV
ftr-362	3903	27	paid	pay	VERB
ftr-362	3903	28	to	to	ADP
ftr-362	3903	29	the	the	DET
ftr-362	3903	30	sole	sole	ADJ
ftr-362	3903	31	shareholder	shareholder	NOUN
ftr-362	3903	32	/	/	SYM
ftr-362	3903	33	sole	sole	ADJ
ftr-362	3903	34	employee	employee	NOUN
ftr-362	3903	35	.	.	PUNCT
ftr-362	3904	1	in	in	ADP
ftr-362	3904	2	addition	addition	NOUN
ftr-362	3904	3	to	to	ADP
ftr-362	3904	4	the	the	DET
ftr-362	3904	5	“	"	PUNCT
ftr-362	3904	6	salary	salary	NOUN
ftr-362	3904	7	”	"	PUNCT
ftr-362	3904	8	in	in	ADP
ftr-362	3904	9	each	each	PRON
ftr-362	3904	10	of	of	ADP
ftr-362	3904	11	the	the	DET
ftr-362	3904	12	years	year	NOUN
ftr-362	3904	13	in	in	ADP
ftr-362	3904	14	question	question	NOUN
ftr-362	3904	15	,	,	PUNCT
ftr-362	3904	16	the	the	DET
ftr-362	3904	17	corporation	corporation	NOUN
ftr-362	3904	18	distributed	distribute	VERB
ftr-362	3904	19	approximately	approximately	ADV
ftr-362	3904	20	$	$	SYM
ftr-362	3904	21	175,000	175,000	NUM
ftr-362	3904	22	of	of	ADP
ftr-362	3904	23	“	"	PUNCT
ftr-362	3904	24	profits	profit	NOUN
ftr-362	3904	25	,	,	PUNCT
ftr-362	3904	26	”	"	PUNCT
ftr-362	3904	27	pursuant	pursuant	ADJ
ftr-362	3904	28	to	to	ADP
ftr-362	3904	29	a	a	DET
ftr-362	3904	30	corporate	corporate	ADJ
ftr-362	3904	31	resolution	resolution	NOUN
ftr-362	3904	32	authorizing	authorize	VERB
ftr-362	3904	33	“	"	PUNCT
ftr-362	3904	34	payment	payment	NOUN
ftr-362	3904	35	to	to	ADP
ftr-362	3904	36	watson	watson	PROPN
ftr-362	3904	37	of	of	ADP
ftr-362	3904	38	‘	'	PUNCT
ftr-362	3904	39	dividends	dividend	NOUN
ftr-362	3904	40	in	in	ADP
ftr-362	3904	41	the	the	DET
ftr-362	3904	42	amount	amount	NOUN
ftr-362	3904	43	of	of	ADP
ftr-362	3904	44	available	available	ADJ
ftr-362	3904	45	cash	cash	NOUN
ftr-362	3904	46	on	on	ADP
ftr-362	3904	47	hand	hand	NOUN
ftr-362	3904	48	after	after	ADP
ftr-362	3904	49	payment	payment	NOUN
ftr-362	3904	50	of	of	ADP
ftr-362	3904	51	compensation	compensation	NOUN
ftr-362	3904	52	and	and	CCONJ
ftr-362	3904	53	other	other	ADJ
ftr-362	3904	54	expenses	expense	NOUN
ftr-362	3904	55	of	of	ADP
ftr-362	3904	56	the	the	DET
ftr-362	3904	57	corporation	corporation	NOUN
ftr-362	3904	58	.	.	PUNCT
ftr-362	3904	59	’	'	PUNCT
ftr-362	3904	60	”	"	PUNCT
ftr-362	3905	1	citing	cite	VERB
ftr-362	3905	2	joseph	joseph	PROPN
ftr-362	3905	3	radtke	radtke	PROPN
ftr-362	3905	4	,	,	PUNCT
ftr-362	3905	5	s.c	s.c	PROPN
ftr-362	3905	6	.	.	PROPN
ftr-362	3905	7	v.	v.	PROPN
ftr-362	3905	8	united	united	PROPN
ftr-362	3905	9	states	states	PROPN
ftr-362	3905	10	,	,	PUNCT
ftr-362	3905	11	712	712	NUM
ftr-362	3905	12	f.	f.	PROPN
ftr-362	3905	13	supp	supp	PROPN
ftr-362	3905	14	.	.	PUNCT
ftr-362	3906	1	2d	2d	NOUN
ftr-362	3906	2	143	143	NUM
ftr-362	3906	3	(	(	PUNCT
ftr-362	3906	4	e.d	e.d	PROPN
ftr-362	3906	5	.	.	PROPN
ftr-362	3906	6	wis	wis	PROPN
ftr-362	3906	7	.	.	PROPN
ftr-362	3906	8	1989	1989	NUM
ftr-362	3906	9	)	)	PUNCT
ftr-362	3906	10	,	,	PUNCT
ftr-362	3906	11	spicer	spicer	PROPN
ftr-362	3906	12	accounting	accounting	PROPN
ftr-362	3906	13	,	,	PUNCT
ftr-362	3906	14	inc	inc	PROPN
ftr-362	3906	15	.	.	PROPN
ftr-362	3907	1	v.	v.	PROPN
ftr-362	3907	2	united	united	PROPN
ftr-362	3907	3	states	states	PROPN
ftr-362	3907	4	,	,	PUNCT
ftr-362	3907	5	918	918	NUM
ftr-362	3907	6	f.3d	f.3d	NUM
ftr-362	3907	7	90	90	NUM
ftr-362	3907	8	(	(	PUNCT
ftr-362	3907	9	9th	9th	ADJ
ftr-362	3907	10	cir	cir	NOUN
ftr-362	3907	11	.	.	PUNCT
ftr-362	3907	12	1990	1990	NUM
ftr-362	3907	13	)	)	PUNCT
ftr-362	3907	14	,	,	PUNCT
ftr-362	3907	15	and	and	CCONJ
ftr-362	3907	16	veterinary	veterinary	ADJ
ftr-362	3907	17	surgical	surgical	ADJ
ftr-362	3907	18	consultants	consultant	NOUN
ftr-362	3907	19	v.	v.	ADP
ftr-362	3907	20	commissioner	commissioner	PROPN
ftr-362	3907	21	,	,	PUNCT
ftr-362	3907	22	117	117	NUM
ftr-362	3907	23	t.c	t.c	PROPN
ftr-362	3907	24	.	.	PROPN
ftr-362	3907	25	141	141	NUM
ftr-362	3907	26	(	(	PUNCT
ftr-362	3907	27	2001	2001	NUM
ftr-362	3907	28	)	)	PUNCT
ftr-362	3908	1	,	,	PUNCT
ftr-362	3908	2	as	as	ADP
ftr-362	3908	3	particularly	particularly	ADV
ftr-362	3908	4	persuasive	persuasive	ADJ
ftr-362	3908	5	,	,	PUNCT
ftr-362	3908	6	the	the	DET
ftr-362	3908	7	court	court	NOUN
ftr-362	3908	8	concluded	conclude	VERB
ftr-362	3908	9	that	that	SCONJ
ftr-362	3908	10	“	"	PUNCT
ftr-362	3908	11	‘	'	PUNCT
ftr-362	3908	12	characterization	characterization	NOUN
ftr-362	3908	13	of	of	ADP
ftr-362	3908	14	funds	fund	NOUN
ftr-362	3908	15	disbursed	disburse	VERB
ftr-362	3908	16	by	by	ADP
ftr-362	3908	17	an	an	DET
ftr-362	3908	18	s	s	PROPN
ftr-362	3908	19	corporation	corporation	NOUN
ftr-362	3908	20	to	to	ADP
ftr-362	3908	21	its	its	PRON
ftr-362	3908	22	employees	employee	NOUN
ftr-362	3908	23	or	or	CCONJ
ftr-362	3908	24	shareholders	shareholder	NOUN
ftr-362	3908	25	turns	turn	VERB
ftr-362	3908	26	on	on	ADP
ftr-362	3908	27	an	an	DET
ftr-362	3908	28	analysis	analysis	NOUN
ftr-362	3908	29	of	of	ADP
ftr-362	3908	30	whether	whether	SCONJ
ftr-362	3908	31	the	the	DET
ftr-362	3908	32	payments	payment	NOUN
ftr-362	3908	33	at	at	ADP
ftr-362	3908	34	issue	issue	NOUN
ftr-362	3908	35	were	be	AUX
ftr-362	3908	36	made	make	VERB
ftr-362	3908	37	...	...	PUNCT
ftr-362	3908	38	as	as	SCONJ
ftr-362	3908	39	remuneration	remuneration	NOUN
ftr-362	3908	40	for	for	ADP
ftr-362	3908	41	services	service	NOUN
ftr-362	3908	42	performed	perform	VERB
ftr-362	3908	43	.	.	PUNCT
ftr-362	3908	44	’	'	PUNCT
ftr-362	3908	45	”	"	PUNCT
ftr-362	3908	46	after	after	ADP
ftr-362	3908	47	examining	examine	VERB
ftr-362	3908	48	the	the	DET
ftr-362	3908	49	facts	fact	NOUN
ftr-362	3908	50	,	,	PUNCT
ftr-362	3908	51	the	the	DET
ftr-362	3908	52	court	court	NOUN
ftr-362	3908	53	concluded	conclude	VERB
ftr-362	3908	54	that	that	SCONJ
ftr-362	3908	55	the	the	DET
ftr-362	3908	56	reasonable	reasonable	ADJ
ftr-362	3908	57	amount	amount	NOUN
ftr-362	3908	58	of	of	ADP
ftr-362	3908	59	watson	watson	PROPN
ftr-362	3908	60	’s	’s	PART
ftr-362	3908	61	compensation	compensation	NOUN
ftr-362	3908	62	for	for	ADP
ftr-362	3908	63	each	each	PRON
ftr-362	3908	64	of	of	ADP
ftr-362	3908	65	the	the	DET
ftr-362	3908	66	years	year	NOUN
ftr-362	3908	67	at	at	ADP
ftr-362	3908	68	issue	issue	NOUN
ftr-362	3908	69	was	be	AUX
ftr-362	3908	70	$	$	SYM
ftr-362	3908	71	91,044	91,044	NUM
ftr-362	3908	72	,	,	PUNCT
ftr-362	3908	73	increasing	increase	VERB
ftr-362	3908	74	the	the	DET
ftr-362	3908	75	$	$	SYM
ftr-362	3908	76	24,000	24,000	NUM
ftr-362	3908	77	salary	salary	NOUN
ftr-362	3908	78	amount	amount	NOUN
ftr-362	3908	79	by	by	ADP
ftr-362	3908	80	the	the	DET
ftr-362	3908	81	full	full	ADJ
ftr-362	3908	82	amount	amount	NOUN
ftr-362	3908	83	of	of	ADP
ftr-362	3908	84	the	the	DET
ftr-362	3908	85	$	$	SYM
ftr-362	3908	86	67,044	67,044	NUM
ftr-362	3908	87	that	that	PRON
ftr-362	3908	88	the	the	DET
ftr-362	3908	89	corporation	corporation	NOUN
ftr-362	3908	90	claimed	claim	VERB
ftr-362	3908	91	was	be	AUX
ftr-362	3908	92	a	a	DET
ftr-362	3908	93	§	§	ADJ
ftr-362	3908	94	1368	1368	NUM
ftr-362	3908	95	distribution	distribution	NOUN
ftr-362	3908	96	,	,	PUNCT
ftr-362	3908	97	thus	thus	ADV
ftr-362	3908	98	upholding	uphold	VERB
ftr-362	3908	99	in	in	ADP
ftr-362	3908	100	full	full	ADJ
ftr-362	3908	101	the	the	DET
ftr-362	3908	102	government	government	NOUN
ftr-362	3908	103	’s	’s	PART
ftr-362	3908	104	position	position	NOUN
ftr-362	3908	105	.	.	PUNCT
ftr-362	3909	1	8	8	X
ftr-362	3909	2	.	.	X
ftr-362	3909	3	contract	contract	NOUN
ftr-362	3909	4	workers	worker	NOUN
ftr-362	3909	5	are	be	AUX
ftr-362	3909	6	employees	employee	NOUN
ftr-362	3909	7	,	,	PUNCT
ftr-362	3909	8	and	and	CCONJ
ftr-362	3909	9	taxpayer	taxpayer	NOUN
ftr-362	3909	10	gets	get	VERB
ftr-362	3909	11	no	no	DET
ftr-362	3909	12	help	help	NOUN
ftr-362	3909	13	from	from	ADP
ftr-362	3909	14	§	§	PROPN
ftr-362	3909	15	530	530	NUM
ftr-362	3909	16	of	of	ADP
ftr-362	3909	17	the	the	DET
ftr-362	3909	18	revenue	revenue	NOUN
ftr-362	3909	19	act	act	NOUN
ftr-362	3909	20	of	of	ADP
ftr-362	3909	21	1978	1978	NUM
ftr-362	3909	22	.	.	PUNCT
ftr-362	3910	1	bruecher	bruecher	PROPN
ftr-362	3910	2	foundation	foundation	PROPN
ftr-362	3910	3	services	services	PROPN
ftr-362	3910	4	,	,	PUNCT
ftr-362	3910	5	inc	inc	PROPN
ftr-362	3910	6	v.	v.	PROPN
ftr-362	3910	7	united	united	PROPN
ftr-362	3910	8	states	states	PROPN
ftr-362	3910	9	,	,	PUNCT
ftr-362	3910	10	383	383	NUM
ftr-362	3910	11	fed	feed	VERB
ftr-362	3910	12	.	.	PUNCT
ftr-362	3911	1	appx	appx	PROPN
ftr-362	3911	2	.	.	PROPN
ftr-362	3912	1	381	381	NUM
ftr-362	3912	2	(	(	PUNCT
ftr-362	3912	3	5th	5th	ADJ
ftr-362	3912	4	cir	cir	NOUN
ftr-362	3912	5	.	.	PUNCT
ftr-362	3913	1	6/18/10	6/18/10	NUM
ftr-362	3913	2	)	)	PUNCT
ftr-362	3913	3	.	.	PUNCT
ftr-362	3914	1	in	in	ADP
ftr-362	3914	2	1999	1999	NUM
ftr-362	3914	3	-	-	SYM
ftr-362	3914	4	2000	2000	NUM
ftr-362	3914	5	the	the	DET
ftr-362	3914	6	taxpayer	taxpayer	NOUN
ftr-362	3914	7	employed	employ	VERB
ftr-362	3914	8	13	13	NUM
ftr-362	3914	9	-	-	SYM
ftr-362	3914	10	16	16	NUM
ftr-362	3914	11	workers	worker	NOUN
ftr-362	3914	12	as	as	ADP
ftr-362	3914	13	contractors	contractor	NOUN
ftr-362	3914	14	in	in	ADP
ftr-362	3914	15	its	its	PRON
ftr-362	3914	16	foundation	foundation	NOUN
ftr-362	3914	17	repair	repair	NOUN
ftr-362	3914	18	,	,	PUNCT
ftr-362	3914	19	landscaping	landscaping	NOUN
ftr-362	3914	20	and	and	CCONJ
ftr-362	3914	21	grading	grade	VERB
ftr-362	3914	22	business	business	NOUN
ftr-362	3914	23	.	.	PUNCT
ftr-362	3915	1	the	the	DET
ftr-362	3915	2	taxpayer	taxpayer	NOUN
ftr-362	3915	3	claimed	claim	VERB
ftr-362	3915	4	deductions	deduction	NOUN
ftr-362	3915	5	for	for	ADP
ftr-362	3915	6	the	the	DET
ftr-362	3915	7	workers	worker	NOUN
ftr-362	3915	8	’	’	PART
ftr-362	3915	9	compensation	compensation	NOUN
ftr-362	3915	10	as	as	ADP
ftr-362	3915	11	“	"	PUNCT
ftr-362	3915	12	contract	contract	NOUN
ftr-362	3915	13	workers	worker	NOUN
ftr-362	3915	14	”	"	PUNCT
ftr-362	3915	15	but	but	CCONJ
ftr-362	3915	16	filed	file	VERB
ftr-362	3915	17	no	no	DET
ftr-362	3915	18	756	756	NUM
ftr-362	3915	19	florida	florida	PROPN
ftr-362	3915	20	tax	tax	NOUN
ftr-362	3915	21	review	review	NOUN
ftr-362	3916	1	[	[	X
ftr-362	3916	2	vol	vol	NOUN
ftr-362	3916	3	.	.	PUNCT
ftr-362	3916	4	10:9	10:9	NUM
ftr-362	3916	5	form	form	NOUN
ftr-362	3916	6	1099s	1099	NOUN
ftr-362	3916	7	for	for	ADP
ftr-362	3916	8	the	the	DET
ftr-362	3916	9	workers	worker	NOUN
ftr-362	3916	10	.	.	PUNCT
ftr-362	3917	1	the	the	DET
ftr-362	3917	2	irs	irs	PROPN
ftr-362	3917	3	initiated	initiate	VERB
ftr-362	3917	4	an	an	DET
ftr-362	3917	5	audit	audit	NOUN
ftr-362	3917	6	of	of	ADP
ftr-362	3917	7	employment	employment	NOUN
ftr-362	3917	8	tax	tax	NOUN
ftr-362	3917	9	liabilities	liability	NOUN
ftr-362	3917	10	without	without	ADP
ftr-362	3917	11	notifying	notify	VERB
ftr-362	3917	12	the	the	DET
ftr-362	3917	13	taxpayer	taxpayer	NOUN
ftr-362	3917	14	and	and	CCONJ
ftr-362	3917	15	without	without	ADP
ftr-362	3917	16	informing	inform	VERB
ftr-362	3917	17	the	the	DET
ftr-362	3917	18	taxpayer	taxpayer	NOUN
ftr-362	3917	19	of	of	ADP
ftr-362	3917	20	the	the	DET
ftr-362	3917	21	§	§	PROPN
ftr-362	3917	22	530	530	NUM
ftr-362	3917	23	safe	safe	ADJ
ftr-362	3917	24	harbor	harbor	NOUN
ftr-362	3917	25	(	(	PUNCT
ftr-362	3917	26	pub	pub	NOUN
ftr-362	3917	27	.	.	PUNCT
ftr-362	3918	1	l.	l.	PROPN
ftr-362	3918	2	no	no	INTJ
ftr-362	3918	3	.	.	PROPN
ftr-362	3919	1	95	95	NUM
ftr-362	3919	2	-	-	SYM
ftr-362	3919	3	600	600	NUM
ftr-362	3919	4	,	,	PUNCT
ftr-362	3919	5	§	§	PROPN
ftr-362	3919	6	530	530	NUM
ftr-362	3919	7	,	,	PUNCT
ftr-362	3919	8	92	92	NUM
ftr-362	3919	9	stat	stat	NOUN
ftr-362	3919	10	.	.	PUNCT
ftr-362	3920	1	2763	2763	NUM
ftr-362	3920	2	,	,	PUNCT
ftr-362	3920	3	2885	2885	NUM
ftr-362	3920	4	-	-	SYM
ftr-362	3920	5	86	86	NUM
ftr-362	3920	6	)	)	PUNCT
ftr-362	3920	7	as	as	SCONJ
ftr-362	3920	8	required	require	VERB
ftr-362	3920	9	by	by	ADP
ftr-362	3920	10	the	the	DET
ftr-362	3920	11	statute	statute	NOUN
ftr-362	3920	12	.	.	PUNCT
ftr-362	3921	1	when	when	SCONJ
ftr-362	3921	2	the	the	DET
ftr-362	3921	3	taxpayer	taxpayer	NOUN
ftr-362	3921	4	was	be	AUX
ftr-362	3921	5	notified	notify	VERB
ftr-362	3921	6	of	of	ADP
ftr-362	3921	7	the	the	DET
ftr-362	3921	8	audit	audit	NOUN
ftr-362	3921	9	the	the	DET
ftr-362	3921	10	taxpayer	taxpayer	NOUN
ftr-362	3921	11	filed	file	VERB
ftr-362	3921	12	a	a	DET
ftr-362	3921	13	form	form	NOUN
ftr-362	3921	14	1099	1099	NUM
ftr-362	3921	15	for	for	ADP
ftr-362	3921	16	each	each	PRON
ftr-362	3921	17	of	of	ADP
ftr-362	3921	18	the	the	DET
ftr-362	3921	19	workers	worker	NOUN
ftr-362	3921	20	.	.	PUNCT
ftr-362	3922	1	section	section	NOUN
ftr-362	3922	2	530	530	NUM
ftr-362	3922	3	bars	bar	NOUN
ftr-362	3922	4	reclassification	reclassification	NOUN
ftr-362	3922	5	of	of	ADP
ftr-362	3922	6	workers	worker	NOUN
ftr-362	3922	7	as	as	SCONJ
ftr-362	3922	8	employees	employee	NOUN
ftr-362	3922	9	if	if	SCONJ
ftr-362	3922	10	(	(	PUNCT
ftr-362	3922	11	1	1	X
ftr-362	3922	12	)	)	PUNCT
ftr-362	3922	13	the	the	DET
ftr-362	3922	14	worker	worker	NOUN
ftr-362	3922	15	was	be	AUX
ftr-362	3922	16	not	not	PART
ftr-362	3922	17	treated	treat	VERB
ftr-362	3922	18	as	as	ADP
ftr-362	3922	19	an	an	DET
ftr-362	3922	20	employee	employee	NOUN
ftr-362	3922	21	for	for	ADP
ftr-362	3922	22	any	any	DET
ftr-362	3922	23	period	period	NOUN
ftr-362	3922	24	,	,	PUNCT
ftr-362	3922	25	(	(	PUNCT
ftr-362	3922	26	2	2	X
ftr-362	3922	27	)	)	PUNCT
ftr-362	3922	28	the	the	DET
ftr-362	3922	29	employer	employer	NOUN
ftr-362	3922	30	filed	file	VERB
ftr-362	3922	31	all	all	DET
ftr-362	3922	32	returns	return	NOUN
ftr-362	3922	33	,	,	PUNCT
ftr-362	3922	34	including	include	VERB
ftr-362	3922	35	information	information	NOUN
ftr-362	3922	36	returns	return	NOUN
ftr-362	3922	37	,	,	PUNCT
ftr-362	3922	38	in	in	ADP
ftr-362	3922	39	a	a	DET
ftr-362	3922	40	manner	manner	NOUN
ftr-362	3922	41	consistent	consistent	ADJ
ftr-362	3922	42	with	with	ADP
ftr-362	3922	43	treating	treat	VERB
ftr-362	3922	44	the	the	DET
ftr-362	3922	45	worker	worker	NOUN
ftr-362	3922	46	as	as	ADP
ftr-362	3922	47	an	an	DET
ftr-362	3922	48	independent	independent	ADJ
ftr-362	3922	49	contractor	contractor	NOUN
ftr-362	3922	50	,	,	PUNCT
ftr-362	3922	51	and	and	CCONJ
ftr-362	3922	52	(	(	PUNCT
ftr-362	3922	53	3	3	X
ftr-362	3922	54	)	)	PUNCT
ftr-362	3922	55	the	the	DET
ftr-362	3922	56	employer	employer	NOUN
ftr-362	3922	57	had	have	VERB
ftr-362	3922	58	a	a	DET
ftr-362	3922	59	reasonable	reasonable	ADJ
ftr-362	3922	60	basis	basis	NOUN
ftr-362	3922	61	under	under	ADP
ftr-362	3922	62	common	common	ADJ
ftr-362	3922	63	law	law	NOUN
ftr-362	3922	64	standards	standard	NOUN
ftr-362	3922	65	for	for	ADP
ftr-362	3922	66	treating	treat	VERB
ftr-362	3922	67	the	the	DET
ftr-362	3922	68	worker	worker	NOUN
ftr-362	3922	69	as	as	ADP
ftr-362	3922	70	an	an	DET
ftr-362	3922	71	independent	independent	ADJ
ftr-362	3922	72	contractor	contractor	NOUN
ftr-362	3922	73	.	.	PUNCT
ftr-362	3923	1	the	the	DET
ftr-362	3923	2	court	court	NOUN
ftr-362	3923	3	rejected	reject	VERB
ftr-362	3923	4	the	the	DET
ftr-362	3923	5	taxpayer	taxpayer	NOUN
ftr-362	3923	6	’s	’s	PART
ftr-362	3923	7	assertion	assertion	NOUN
ftr-362	3923	8	that	that	SCONJ
ftr-362	3923	9	it	it	PRON
ftr-362	3923	10	complied	comply	VERB
ftr-362	3923	11	with	with	ADP
ftr-362	3923	12	the	the	DET
ftr-362	3923	13	§	§	PROPN
ftr-362	3923	14	530	530	NUM
ftr-362	3923	15	requirement	requirement	NOUN
ftr-362	3923	16	that	that	SCONJ
ftr-362	3923	17	it	it	PRON
ftr-362	3923	18	filed	file	VERB
ftr-362	3923	19	returns	return	NOUN
ftr-362	3923	20	consistent	consistent	ADJ
ftr-362	3923	21	treating	treat	VERB
ftr-362	3923	22	the	the	DET
ftr-362	3923	23	employees	employee	NOUN
ftr-362	3923	24	as	as	ADP
ftr-362	3923	25	independent	independent	ADJ
ftr-362	3923	26	contractors	contractor	NOUN
ftr-362	3923	27	.	.	PUNCT
ftr-362	3924	1	although	although	SCONJ
ftr-362	3924	2	the	the	DET
ftr-362	3924	3	court	court	NOUN
ftr-362	3924	4	was	be	AUX
ftr-362	3924	5	not	not	PART
ftr-362	3924	6	willing	willing	ADJ
ftr-362	3924	7	to	to	PART
ftr-362	3924	8	go	go	VERB
ftr-362	3924	9	as	as	ADV
ftr-362	3924	10	far	far	ADV
ftr-362	3924	11	as	as	SCONJ
ftr-362	3924	12	the	the	DET
ftr-362	3924	13	irs	irs	PROPN
ftr-362	3924	14	argument	argument	NOUN
ftr-362	3924	15	that	that	SCONJ
ftr-362	3924	16	timely	timely	ADJ
ftr-362	3924	17	forms	form	NOUN
ftr-362	3924	18	were	be	AUX
ftr-362	3924	19	always	always	ADV
ftr-362	3924	20	required	require	VERB
ftr-362	3924	21	,	,	PUNCT
ftr-362	3924	22	the	the	DET
ftr-362	3924	23	court	court	NOUN
ftr-362	3924	24	indicated	indicate	VERB
ftr-362	3924	25	that	that	SCONJ
ftr-362	3924	26	the	the	DET
ftr-362	3924	27	taxpayer	taxpayer	NOUN
ftr-362	3924	28	’s	’s	PART
ftr-362	3924	29	strategic	strategic	ADJ
ftr-362	3924	30	filing	filing	NOUN
ftr-362	3924	31	of	of	ADP
ftr-362	3924	32	the	the	DET
ftr-362	3924	33	required	require	VERB
ftr-362	3924	34	returns	return	NOUN
ftr-362	3924	35	after	after	SCONJ
ftr-362	3924	36	the	the	DET
ftr-362	3924	37	irs	irs	PROPN
ftr-362	3924	38	assessed	assess	VERB
ftr-362	3924	39	the	the	DET
ftr-362	3924	40	tax	tax	NOUN
ftr-362	3924	41	was	be	AUX
ftr-362	3924	42	not	not	PART
ftr-362	3924	43	compliance	compliance	NOUN
ftr-362	3924	44	with	with	ADP
ftr-362	3924	45	the	the	DET
ftr-362	3924	46	statute	statute	NOUN
ftr-362	3924	47	.	.	PUNCT
ftr-362	3925	1	the	the	DET
ftr-362	3925	2	court	court	NOUN
ftr-362	3925	3	also	also	ADV
ftr-362	3925	4	held	hold	VERB
ftr-362	3925	5	that	that	SCONJ
ftr-362	3925	6	the	the	DET
ftr-362	3925	7	irs	irs	PROPN
ftr-362	3925	8	’s	’s	PART
ftr-362	3925	9	failure	failure	NOUN
ftr-362	3925	10	to	to	PART
ftr-362	3925	11	give	give	VERB
ftr-362	3925	12	early	early	ADJ
ftr-362	3925	13	notice	notice	NOUN
ftr-362	3925	14	of	of	ADP
ftr-362	3925	15	its	its	PRON
ftr-362	3925	16	audit	audit	NOUN
ftr-362	3925	17	and	and	CCONJ
ftr-362	3925	18	the	the	DET
ftr-362	3925	19	availability	availability	NOUN
ftr-362	3925	20	of	of	ADP
ftr-362	3925	21	§	§	PROPN
ftr-362	3925	22	530	530	NUM
ftr-362	3925	23	did	do	AUX
ftr-362	3925	24	not	not	PART
ftr-362	3925	25	shift	shift	VERB
ftr-362	3925	26	the	the	DET
ftr-362	3925	27	burden	burden	NOUN
ftr-362	3925	28	of	of	ADP
ftr-362	3925	29	proof	proof	NOUN
ftr-362	3925	30	to	to	ADP
ftr-362	3925	31	the	the	DET
ftr-362	3925	32	government	government	NOUN
ftr-362	3925	33	.	.	PUNCT
ftr-362	3926	1	finally	finally	ADV
ftr-362	3926	2	,	,	PUNCT
ftr-362	3926	3	the	the	DET
ftr-362	3926	4	court	court	NOUN
ftr-362	3926	5	accepted	accept	VERB
ftr-362	3926	6	the	the	DET
ftr-362	3926	7	irs	irs	PROPN
ftr-362	3926	8	position	position	NOUN
ftr-362	3926	9	that	that	SCONJ
ftr-362	3926	10	the	the	DET
ftr-362	3926	11	workers	worker	NOUN
ftr-362	3926	12	were	be	AUX
ftr-362	3926	13	employees	employee	NOUN
ftr-362	3926	14	under	under	ADP
ftr-362	3926	15	common	common	ADJ
ftr-362	3926	16	law	law	NOUN
ftr-362	3926	17	standards	standard	NOUN
ftr-362	3926	18	.	.	PUNCT
ftr-362	3927	1	9	9	X
ftr-362	3927	2	.	.	X
ftr-362	3927	3	the	the	DET
ftr-362	3927	4	tax	tax	NOUN
ftr-362	3927	5	court	court	NOUN
ftr-362	3927	6	follows	follow	VERB
ftr-362	3927	7	the	the	DET
ftr-362	3927	8	sixth	sixth	ADJ
ftr-362	3927	9	and	and	CCONJ
ftr-362	3927	10	second	second	ADJ
ftr-362	3927	11	circuits	circuit	NOUN
ftr-362	3927	12	to	to	PART
ftr-362	3927	13	hold	hold	VERB
ftr-362	3927	14	that	that	DET
ftr-362	3927	15	pre-2009	pre-2009	NOUN
ftr-362	3927	16	employment	employment	NOUN
ftr-362	3927	17	tax	tax	NOUN
ftr-362	3927	18	liability	liability	NOUN
ftr-362	3927	19	of	of	ADP
ftr-362	3927	20	a	a	DET
ftr-362	3927	21	disregarded	disregarded	ADJ
ftr-362	3927	22	llc	llc	NOUN
ftr-362	3927	23	must	must	AUX
ftr-362	3927	24	be	be	AUX
ftr-362	3927	25	paid	pay	VERB
ftr-362	3927	26	by	by	ADP
ftr-362	3927	27	the	the	DET
ftr-362	3927	28	sole	sole	ADJ
ftr-362	3927	29	-	-	PUNCT
ftr-362	3927	30	member	member	NOUN
ftr-362	3927	31	.	.	PUNCT
ftr-362	3928	1	medical	medical	ADJ
ftr-362	3928	2	practice	practice	NOUN
ftr-362	3928	3	solutions	solution	NOUN
ftr-362	3928	4	,	,	PUNCT
ftr-362	3928	5	llc	llc	PROPN
ftr-362	3928	6	v.	v.	PROPN
ftr-362	3928	7	commissioner	commissioner	PROPN
ftr-362	3928	8	,	,	PUNCT
ftr-362	3928	9	132	132	NUM
ftr-362	3928	10	t.c	t.c	PROPN
ftr-362	3928	11	.	.	PROPN
ftr-362	3928	12	125	125	NUM
ftr-362	3928	13	(	(	PUNCT
ftr-362	3928	14	3/31/09	3/31/09	NUM
ftr-362	3928	15	)	)	PUNCT
ftr-362	3928	16	.	.	PUNCT
ftr-362	3929	1	following	follow	VERB
ftr-362	3929	2	the	the	DET
ftr-362	3929	3	decisions	decision	NOUN
ftr-362	3929	4	in	in	ADP
ftr-362	3929	5	littriello	littriello	PROPN
ftr-362	3929	6	v.	v.	ADP
ftr-362	3929	7	united	united	PROPN
ftr-362	3929	8	states	states	PROPN
ftr-362	3929	9	,	,	PUNCT
ftr-362	3929	10	484	484	NUM
ftr-362	3929	11	f.3d	f.3d	NUM
ftr-362	3929	12	372	372	NUM
ftr-362	3929	13	(	(	PUNCT
ftr-362	3929	14	6th	6th	ADJ
ftr-362	3929	15	cir	cir	NOUN
ftr-362	3929	16	.	.	PROPN
ftr-362	3929	17	2007	2007	NUM
ftr-362	3929	18	)	)	PUNCT
ftr-362	3929	19	,	,	PUNCT
ftr-362	3929	20	and	and	CCONJ
ftr-362	3929	21	mcnamee	mcnamee	PROPN
ftr-362	3929	22	v.	v.	PROPN
ftr-362	3929	23	dept	dept	PROPN
ftr-362	3929	24	.	.	PROPN
ftr-362	3929	25	of	of	ADP
ftr-362	3929	26	the	the	DET
ftr-362	3929	27	treasury	treasury	NOUN
ftr-362	3929	28	,	,	PUNCT
ftr-362	3929	29	488	488	NUM
ftr-362	3929	30	f.3d	f.3d	NUM
ftr-362	3929	31	100	100	NUM
ftr-362	3929	32	(	(	PUNCT
ftr-362	3929	33	2d	2d	NUM
ftr-362	3929	34	cir	cir	NOUN
ftr-362	3929	35	.	.	PUNCT
ftr-362	3929	36	2007	2007	NUM
ftr-362	3929	37	)	)	PUNCT
ftr-362	3930	1	[	[	X
ftr-362	3930	2	both	both	PRON
ftr-362	3930	3	of	of	ADP
ftr-362	3930	4	which	which	PRON
ftr-362	3930	5	upheld	uphold	VERB
ftr-362	3930	6	the	the	DET
ftr-362	3930	7	validity	validity	NOUN
ftr-362	3930	8	of	of	ADP
ftr-362	3930	9	the	the	DET
ftr-362	3930	10	“	"	PUNCT
ftr-362	3930	11	check	check	VERB
ftr-362	3930	12	-	-	PUNCT
ftr-362	3930	13	the	the	DET
ftr-362	3930	14	-	-	PUNCT
ftr-362	3930	15	box	box	NOUN
ftr-362	3930	16	”	"	PUNCT
ftr-362	3930	17	regulations	regulation	NOUN
ftr-362	3930	18	in	in	ADP
ftr-362	3930	19	the	the	DET
ftr-362	3930	20	same	same	ADJ
ftr-362	3930	21	context	context	NOUN
ftr-362	3930	22	,	,	PUNCT
ftr-362	3930	23	applying	apply	VERB
ftr-362	3930	24	chevron	chevron	NOUN
ftr-362	3930	25	u.s.a	u.s.a	NOUN
ftr-362	3930	26	.	.	PROPN
ftr-362	3930	27	,	,	PUNCT
ftr-362	3930	28	inc	inc	PROPN
ftr-362	3930	29	.	.	PROPN
ftr-362	3930	30	v.	v.	ADP
ftr-362	3930	31	natural	natural	ADJ
ftr-362	3930	32	res	re	NOUN
ftr-362	3930	33	.	.	PUNCT
ftr-362	3931	1	def	def	PROPN
ftr-362	3931	2	.	.	PROPN
ftr-362	3931	3	council	council	PROPN
ftr-362	3931	4	,	,	PUNCT
ftr-362	3931	5	inc	inc	PROPN
ftr-362	3931	6	.	.	PROPN
ftr-362	3931	7	,	,	PUNCT
ftr-362	3931	8	467	467	NUM
ftr-362	3931	9	u.s	u.s	PROPN
ftr-362	3931	10	.	.	PROPN
ftr-362	3931	11	837	837	NUM
ftr-362	3931	12	(	(	PUNCT
ftr-362	3931	13	1984	1984	NUM
ftr-362	3931	14	)	)	PUNCT
ftr-362	3931	15	]	]	PUNCT
ftr-362	3931	16	,	,	PUNCT
ftr-362	3931	17	the	the	DET
ftr-362	3931	18	tax	tax	NOUN
ftr-362	3931	19	court	court	NOUN
ftr-362	3931	20	(	(	PUNCT
ftr-362	3931	21	judge	judge	PROPN
ftr-362	3931	22	cohen	cohen	PROPN
ftr-362	3931	23	)	)	PUNCT
ftr-362	3931	24	held	hold	VERB
ftr-362	3931	25	that	that	SCONJ
ftr-362	3931	26	the	the	DET
ftr-362	3931	27	check	check	VERB
ftr-362	3931	28	-	-	PUNCT
ftr-362	3931	29	the	the	DET
ftr-362	3931	30	-	-	PUNCT
ftr-362	3931	31	box	box	NOUN
ftr-362	3931	32	regulations	regulation	NOUN
ftr-362	3931	33	treating	treat	VERB
ftr-362	3931	34	a	a	DET
ftr-362	3931	35	single	single	ADJ
ftr-362	3931	36	member	member	NOUN
ftr-362	3931	37	entity	entity	NOUN
ftr-362	3931	38	that	that	PRON
ftr-362	3931	39	does	do	AUX
ftr-362	3931	40	not	not	PART
ftr-362	3931	41	elect	elect	VERB
ftr-362	3931	42	to	to	PART
ftr-362	3931	43	be	be	AUX
ftr-362	3931	44	treated	treat	VERB
ftr-362	3931	45	as	as	ADP
ftr-362	3931	46	a	a	DET
ftr-362	3931	47	corporation	corporation	NOUN
ftr-362	3931	48	as	as	ADP
ftr-362	3931	49	a	a	DET
ftr-362	3931	50	disregarded	disregarded	ADJ
ftr-362	3931	51	entity	entity	NOUN
ftr-362	3931	52	,	,	PUNCT
ftr-362	3931	53	reg	reg	NOUN
ftr-362	3931	54	.	.	PUNCT
ftr-362	3932	1	§	§	PROPN
ftr-362	3932	2	301.7701	301.7701	NUM
ftr-362	3932	3	-	-	SYM
ftr-362	3932	4	3(b	3(b	NUM
ftr-362	3932	5	)	)	PUNCT
ftr-362	3932	6	,	,	PUNCT
ftr-362	3932	7	are	be	AUX
ftr-362	3932	8	valid	valid	ADJ
ftr-362	3932	9	and	and	CCONJ
ftr-362	3932	10	as	as	ADP
ftr-362	3932	11	a	a	DET
ftr-362	3932	12	result	result	NOUN
ftr-362	3932	13	the	the	DET
ftr-362	3932	14	sole	sole	ADJ
ftr-362	3932	15	member	member	NOUN
ftr-362	3932	16	of	of	ADP
ftr-362	3932	17	a	a	DET
ftr-362	3932	18	disregarded	disregard	VERB
ftr-362	3932	19	limited	limited	ADJ
ftr-362	3932	20	liability	liability	NOUN
ftr-362	3932	21	company	company	NOUN
ftr-362	3932	22	is	be	AUX
ftr-362	3932	23	responsible	responsible	ADJ
ftr-362	3932	24	for	for	ADP
ftr-362	3932	25	the	the	DET
ftr-362	3932	26	llc	llc	PROPN
ftr-362	3932	27	’s	’s	PART
ftr-362	3932	28	unpaid	unpaid	ADJ
ftr-362	3932	29	employment	employment	NOUN
ftr-362	3932	30	taxes	taxis	NOUN
ftr-362	3932	31	.	.	PUNCT
ftr-362	3933	1	after	after	ADP
ftr-362	3933	2	1/1/09	1/1/09	NUM
ftr-362	3933	3	,	,	PUNCT
ftr-362	3933	4	under	under	ADP
ftr-362	3933	5	reg	reg	NOUN
ftr-362	3933	6	.	.	PUNCT
ftr-362	3934	1	§	§	PROPN
ftr-362	3934	2	301.7701	301.7701	NUM
ftr-362	3934	3	-	-	SYM
ftr-362	3934	4	2(c)(2)(iv	2(c)(2)(iv	NUM
ftr-362	3934	5	)	)	PUNCT
ftr-362	3934	6	,	,	PUNCT
ftr-362	3934	7	a	a	DET
ftr-362	3934	8	disregarded	disregarded	ADJ
ftr-362	3934	9	entity	entity	NOUN
ftr-362	3934	10	is	be	AUX
ftr-362	3934	11	treated	treat	VERB
ftr-362	3934	12	as	as	ADP
ftr-362	3934	13	a	a	DET
ftr-362	3934	14	corporation	corporation	NOUN
ftr-362	3934	15	for	for	ADP
ftr-362	3934	16	purposes	purpose	NOUN
ftr-362	3934	17	of	of	ADP
ftr-362	3934	18	employment	employment	NOUN
ftr-362	3934	19	tax	tax	NOUN
ftr-362	3934	20	reporting	reporting	NOUN
ftr-362	3934	21	and	and	CCONJ
ftr-362	3934	22	liability	liability	NOUN
ftr-362	3934	23	.	.	PUNCT
ftr-362	3935	1	the	the	DET
ftr-362	3935	2	court	court	NOUN
ftr-362	3935	3	rejected	reject	VERB
ftr-362	3935	4	the	the	DET
ftr-362	3935	5	taxpayer	taxpayer	NOUN
ftr-362	3935	6	’s	’s	PART
ftr-362	3935	7	argument	argument	NOUN
ftr-362	3935	8	that	that	SCONJ
ftr-362	3935	9	the	the	DET
ftr-362	3935	10	amendment	amendment	NOUN
ftr-362	3935	11	to	to	ADP
ftr-362	3935	12	the	the	DET
ftr-362	3935	13	regulations	regulation	NOUN
ftr-362	3935	14	,	,	PUNCT
ftr-362	3935	15	which	which	PRON
ftr-362	3935	16	reverses	reverse	VERB
ftr-362	3935	17	the	the	DET
ftr-362	3935	18	prior	prior	ADJ
ftr-362	3935	19	rule	rule	NOUN
ftr-362	3935	20	,	,	PUNCT
ftr-362	3935	21	demonstrates	demonstrate	VERB
ftr-362	3935	22	that	that	SCONJ
ftr-362	3935	23	the	the	DET
ftr-362	3935	24	prior	prior	ADJ
ftr-362	3935	25	regulation	regulation	NOUN
ftr-362	3935	26	imposing	impose	VERB
ftr-362	3935	27	employment	employment	NOUN
ftr-362	3935	28	tax	tax	NOUN
ftr-362	3935	29	liability	liability	NOUN
ftr-362	3935	30	on	on	ADP
ftr-362	3935	31	the	the	DET
ftr-362	3935	32	sole	sole	ADJ
ftr-362	3935	33	-	-	PUNCT
ftr-362	3935	34	member	member	NOUN
ftr-362	3935	35	of	of	ADP
ftr-362	3935	36	the	the	DET
ftr-362	3935	37	disregarded	disregarded	ADJ
ftr-362	3935	38	entity	entity	NOUN
ftr-362	3935	39	was	be	AUX
ftr-362	3935	40	unreasonable	unreasonable	ADJ
ftr-362	3935	41	.	.	PUNCT
ftr-362	3936	1	the	the	DET
ftr-362	3936	2	court	court	NOUN
ftr-362	3936	3	stated	state	VERB
ftr-362	3936	4	that	that	SCONJ
ftr-362	3936	5	,	,	PUNCT
ftr-362	3936	6	“	"	PUNCT
ftr-362	3936	7	in	in	ADP
ftr-362	3936	8	light	light	NOUN
ftr-362	3936	9	of	of	ADP
ftr-362	3936	10	the	the	DET
ftr-362	3936	11	emergence	emergence	NOUN
ftr-362	3936	12	of	of	ADP
ftr-362	3936	13	limited	limited	ADJ
ftr-362	3936	14	liability	liability	NOUN
ftr-362	3936	15	companies	company	NOUN
ftr-362	3936	16	and	and	CCONJ
ftr-362	3936	17	their	their	PRON
ftr-362	3936	18	hybrid	hybrid	ADJ
ftr-362	3936	19	nature	nature	NOUN
ftr-362	3936	20	,	,	PUNCT
ftr-362	3936	21	and	and	CCONJ
ftr-362	3936	22	the	the	DET
ftr-362	3936	23	continuing	continue	VERB
ftr-362	3936	24	silence	silence	NOUN
ftr-362	3936	25	of	of	ADP
ftr-362	3936	26	the	the	DET
ftr-362	3936	27	code	code	NOUN
ftr-362	3936	28	on	on	ADP
ftr-362	3936	29	the	the	DET
ftr-362	3936	30	proper	proper	ADJ
ftr-362	3936	31	tax	tax	NOUN
ftr-362	3936	32	treatment	treatment	NOUN
ftr-362	3936	33	of	of	ADP
ftr-362	3936	34	such	such	ADJ
ftr-362	3936	35	companies	company	NOUN
ftr-362	3936	36	in	in	ADP
ftr-362	3936	37	the	the	DET
ftr-362	3936	38	decade	decade	NOUN
ftr-362	3936	39	since	since	SCONJ
ftr-362	3936	40	the	the	DET
ftr-362	3936	41	present	present	ADJ
ftr-362	3936	42	regulations	regulation	NOUN
ftr-362	3936	43	became	become	VERB
ftr-362	3936	44	effective	effective	ADJ
ftr-362	3936	45	,	,	PUNCT
ftr-362	3936	46	we	we	PRON
ftr-362	3936	47	can	can	AUX
ftr-362	3936	48	not	not	PART
ftr-362	3936	49	conclude	conclude	VERB
ftr-362	3936	50	that	that	SCONJ
ftr-362	3936	51	the	the	DET
ftr-362	3936	52	above	above	ADJ
ftr-362	3936	53	treasury	treasury	PROPN
ftr-362	3936	54	2011	2011	NUM
ftr-362	3936	55	]	]	PUNCT
ftr-362	3936	56	recent	recent	ADJ
ftr-362	3936	57	developments	development	NOUN
ftr-362	3936	58	in	in	ADP
ftr-362	3936	59	federal	federal	ADJ
ftr-362	3936	60	income	income	NOUN
ftr-362	3936	61	taxation	taxation	NOUN
ftr-362	3936	62	757	757	NUM
ftr-362	3936	63	regulations	regulation	NOUN
ftr-362	3936	64	,	,	PUNCT
ftr-362	3936	65	providing	provide	VERB
ftr-362	3936	66	a	a	DET
ftr-362	3936	67	flexible	flexible	ADJ
ftr-362	3936	68	response	response	NOUN
ftr-362	3936	69	to	to	ADP
ftr-362	3936	70	a	a	DET
ftr-362	3936	71	novel	novel	ADJ
ftr-362	3936	72	business	business	NOUN
ftr-362	3936	73	form	form	NOUN
ftr-362	3936	74	,	,	PUNCT
ftr-362	3936	75	are	be	AUX
ftr-362	3936	76	arbitrary	arbitrary	ADJ
ftr-362	3936	77	,	,	PUNCT
ftr-362	3936	78	capricious	capricious	ADJ
ftr-362	3936	79	,	,	PUNCT
ftr-362	3936	80	or	or	CCONJ
ftr-362	3936	81	unreasonable	unreasonable	ADJ
ftr-362	3936	82	.	.	PUNCT
ftr-362	3936	83	”	"	PUNCT
ftr-362	3937	1	a.	a.	NOUN
ftr-362	3937	2	the	the	DET
ftr-362	3937	3	first	first	ADJ
ftr-362	3937	4	circuit	circuit	NOUN
ftr-362	3937	5	agrees	agree	VERB
ftr-362	3937	6	.	.	PUNCT
ftr-362	3938	1	britton	britton	PROPN
ftr-362	3938	2	v.	v.	PROPN
ftr-362	3938	3	shulman	shulman	PROPN
ftr-362	3938	4	,	,	PUNCT
ftr-362	3938	5	106	106	NUM
ftr-362	3938	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-362	3938	7	2010	2010	NUM
ftr-362	3938	8	-	-	SYM
ftr-362	3938	9	6048	6048	NUM
ftr-362	3938	10	(	(	PUNCT
ftr-362	3938	11	1st	1st	ADJ
ftr-362	3938	12	cir	cir	NOUN
ftr-362	3938	13	.	.	PUNCT
ftr-362	3938	14	8/24/10	8/24/10	NUM
ftr-362	3938	15	)	)	PUNCT
ftr-362	3938	16	.	.	PUNCT
ftr-362	3939	1	in	in	ADP
ftr-362	3939	2	a	a	DET
ftr-362	3939	3	one	one	NUM
ftr-362	3939	4	-	-	PUNCT
ftr-362	3939	5	paragraph	paragraph	NOUN
ftr-362	3939	6	memorandum	memorandum	NOUN
ftr-362	3939	7	opinion	opinion	NOUN
ftr-362	3939	8	,	,	PUNCT
ftr-362	3939	9	the	the	DET
ftr-362	3939	10	first	first	ADJ
ftr-362	3939	11	circuit	circuit	NOUN
ftr-362	3939	12	finds	find	VERB
ftr-362	3939	13	no	no	DET
ftr-362	3939	14	error	error	NOUN
ftr-362	3939	15	or	or	CCONJ
ftr-362	3939	16	abuse	abuse	NOUN
ftr-362	3939	17	of	of	ADP
ftr-362	3939	18	discretion	discretion	NOUN
ftr-362	3939	19	in	in	ADP
ftr-362	3939	20	the	the	DET
ftr-362	3939	21	tax	tax	NOUN
ftr-362	3939	22	court	court	NOUN
ftr-362	3939	23	opinion	opinion	NOUN
ftr-362	3939	24	in	in	ADP
ftr-362	3939	25	medical	medical	ADJ
ftr-362	3939	26	practice	practice	NOUN
ftr-362	3939	27	solutions	solution	NOUN
ftr-362	3939	28	,	,	PUNCT
ftr-362	3939	29	llc	llc	PROPN
ftr-362	3939	30	v.	v.	PROPN
ftr-362	3939	31	commissioner	commissioner	PROPN
ftr-362	3939	32	.	.	PUNCT
ftr-362	3940	1	10	10	NUM
ftr-362	3940	2	.	.	PUNCT
ftr-362	3941	1	independence	independence	NOUN
ftr-362	3941	2	massages	massage	NOUN
ftr-362	3941	3	away	away	ADV
ftr-362	3941	4	employment	employment	NOUN
ftr-362	3941	5	taxes	taxis	NOUN
ftr-362	3941	6	.	.	PUNCT
ftr-362	3942	1	mayfield	mayfield	PROPN
ftr-362	3942	2	therapy	therapy	PROPN
ftr-362	3942	3	center	center	PROPN
ftr-362	3942	4	v.	v.	PROPN
ftr-362	3942	5	commissioner	commissioner	PROPN
ftr-362	3942	6	,	,	PUNCT
ftr-362	3942	7	t.c	t.c	PROPN
ftr-362	3942	8	.	.	PROPN
ftr-362	3942	9	memo	memo	NOUN
ftr-362	3942	10	.	.	PUNCT
ftr-362	3943	1	2010	2010	NUM
ftr-362	3943	2	-	-	SYM
ftr-362	3943	3	239	239	NUM
ftr-362	3943	4	(	(	PUNCT
ftr-362	3943	5	10/28/10	10/28/10	NUM
ftr-362	3943	6	)	)	PUNCT
ftr-362	3943	7	.	.	PUNCT
ftr-362	3944	1	the	the	DET
ftr-362	3944	2	taxpayer	taxpayer	NOUN
ftr-362	3944	3	rented	rent	VERB
ftr-362	3944	4	booth	booth	NOUN
ftr-362	3944	5	space	space	NOUN
ftr-362	3944	6	to	to	PART
ftr-362	3944	7	massage	massage	NOUN
ftr-362	3944	8	therapists	therapist	NOUN
ftr-362	3944	9	,	,	PUNCT
ftr-362	3944	10	cosmetologists	cosmetologist	NOUN
ftr-362	3944	11	and	and	CCONJ
ftr-362	3944	12	nail	nail	NOUN
ftr-362	3944	13	technicians	technician	NOUN
ftr-362	3944	14	for	for	ADP
ftr-362	3944	15	$	$	SYM
ftr-362	3944	16	80	80	NUM
ftr-362	3944	17	base	base	NOUN
ftr-362	3944	18	rent	rent	NOUN
ftr-362	3944	19	or	or	CCONJ
ftr-362	3944	20	25	25	NUM
ftr-362	3944	21	percent	percent	NOUN
ftr-362	3944	22	of	of	ADP
ftr-362	3944	23	the	the	DET
ftr-362	3944	24	service	service	NOUN
ftr-362	3944	25	provider	provider	NOUN
ftr-362	3944	26	’s	’s	PART
ftr-362	3944	27	gross	gross	ADJ
ftr-362	3944	28	revenue	revenue	NOUN
ftr-362	3944	29	.	.	PUNCT
ftr-362	3945	1	the	the	DET
ftr-362	3945	2	service	service	NOUN
ftr-362	3945	3	providers	provider	NOUN
ftr-362	3945	4	set	set	VERB
ftr-362	3945	5	their	their	PRON
ftr-362	3945	6	own	own	ADJ
ftr-362	3945	7	hours	hour	NOUN
ftr-362	3945	8	,	,	PUNCT
ftr-362	3945	9	their	their	PRON
ftr-362	3945	10	appointments	appointment	NOUN
ftr-362	3945	11	were	be	AUX
ftr-362	3945	12	made	make	VERB
ftr-362	3945	13	by	by	ADP
ftr-362	3945	14	a	a	DET
ftr-362	3945	15	receptionist	receptionist	NOUN
ftr-362	3945	16	at	at	ADP
ftr-362	3945	17	taxpayer	taxpayer	NOUN
ftr-362	3945	18	’s	’s	PART
ftr-362	3945	19	facility	facility	NOUN
ftr-362	3945	20	,	,	PUNCT
ftr-362	3945	21	they	they	PRON
ftr-362	3945	22	were	be	AUX
ftr-362	3945	23	free	free	ADJ
ftr-362	3945	24	to	to	PART
ftr-362	3945	25	charge	charge	VERB
ftr-362	3945	26	prices	price	NOUN
ftr-362	3945	27	that	that	PRON
ftr-362	3945	28	differed	differ	VERB
ftr-362	3945	29	from	from	ADP
ftr-362	3945	30	posted	post	VERB
ftr-362	3945	31	prices	price	NOUN
ftr-362	3945	32	,	,	PUNCT
ftr-362	3945	33	they	they	PRON
ftr-362	3945	34	provided	provide	VERB
ftr-362	3945	35	their	their	PRON
ftr-362	3945	36	own	own	ADJ
ftr-362	3945	37	supplies	supply	NOUN
ftr-362	3945	38	,	,	PUNCT
ftr-362	3945	39	and	and	CCONJ
ftr-362	3945	40	in	in	ADP
ftr-362	3945	41	some	some	DET
ftr-362	3945	42	cases	case	NOUN
ftr-362	3945	43	they	they	PRON
ftr-362	3945	44	individually	individually	ADV
ftr-362	3945	45	decorated	decorate	VERB
ftr-362	3945	46	their	their	PRON
ftr-362	3945	47	own	own	ADJ
ftr-362	3945	48	space	space	NOUN
ftr-362	3945	49	,	,	PUNCT
ftr-362	3945	50	but	but	CCONJ
ftr-362	3945	51	occasionally	occasionally	ADV
ftr-362	3945	52	shared	share	VERB
ftr-362	3945	53	space	space	NOUN
ftr-362	3945	54	.	.	PUNCT
ftr-362	3946	1	each	each	DET
ftr-362	3946	2	provider	provider	NOUN
ftr-362	3946	3	was	be	AUX
ftr-362	3946	4	a	a	DET
ftr-362	3946	5	separately	separately	ADV
ftr-362	3946	6	licensed	license	VERB
ftr-362	3946	7	professional	professional	ADJ
ftr-362	3946	8	.	.	PUNCT
ftr-362	3947	1	payments	payment	NOUN
ftr-362	3947	2	were	be	AUX
ftr-362	3947	3	collected	collect	VERB
ftr-362	3947	4	centrally	centrally	ADV
ftr-362	3947	5	and	and	CCONJ
ftr-362	3947	6	divided	divide	VERB
ftr-362	3947	7	in	in	ADP
ftr-362	3947	8	accord	accord	NOUN
ftr-362	3947	9	with	with	ADP
ftr-362	3947	10	the	the	DET
ftr-362	3947	11	amount	amount	NOUN
ftr-362	3947	12	paid	pay	VERB
ftr-362	3947	13	by	by	ADP
ftr-362	3947	14	each	each	DET
ftr-362	3947	15	provider	provider	NOUN
ftr-362	3947	16	’s	’s	PART
ftr-362	3947	17	individual	individual	ADJ
ftr-362	3947	18	client	client	NOUN
ftr-362	3947	19	.	.	PUNCT
ftr-362	3948	1	applying	apply	VERB
ftr-362	3948	2	the	the	DET
ftr-362	3948	3	20	20	NUM
ftr-362	3948	4	factors	factor	NOUN
ftr-362	3948	5	of	of	ADP
ftr-362	3948	6	rev	rev	PROPN
ftr-362	3948	7	.	.	PROPN
ftr-362	3948	8	rul	rul	PROPN
ftr-362	3948	9	.	.	PUNCT
ftr-362	3949	1	87	87	NUM
ftr-362	3949	2	-	-	SYM
ftr-362	3949	3	41	41	NUM
ftr-362	3949	4	,	,	PUNCT
ftr-362	3949	5	1987	1987	NUM
ftr-362	3949	6	-	-	SYM
ftr-362	3949	7	1	1	NUM
ftr-362	3949	8	c.b	c.b	PROPN
ftr-362	3949	9	.	.	PROPN
ftr-362	3949	10	296	296	NUM
ftr-362	3949	11	(	(	PUNCT
ftr-362	3949	12	which	which	DET
ftr-362	3949	13	one	one	NUM
ftr-362	3949	14	of	of	ADP
ftr-362	3949	15	us	we	PRON
ftr-362	3949	16	had	have	VERB
ftr-362	3949	17	a	a	DET
ftr-362	3949	18	hand	hand	NOUN
ftr-362	3949	19	in	in	ADP
ftr-362	3949	20	drafting	drafting	NOUN
ftr-362	3949	21	as	as	ADP
ftr-362	3949	22	a	a	DET
ftr-362	3949	23	professor	professor	NOUN
ftr-362	3949	24	-	-	PUNCT
ftr-362	3949	25	in	in	ADP
ftr-362	3949	26	-	-	PUNCT
ftr-362	3949	27	residence	residence	NOUN
ftr-362	3949	28	in	in	ADP
ftr-362	3949	29	the	the	DET
ftr-362	3949	30	office	office	NOUN
ftr-362	3949	31	of	of	ADP
ftr-362	3949	32	chief	chief	ADJ
ftr-362	3949	33	council	council	NOUN
ftr-362	3949	34	)	)	PUNCT
ftr-362	3949	35	,	,	PUNCT
ftr-362	3949	36	the	the	DET
ftr-362	3949	37	court	court	NOUN
ftr-362	3949	38	(	(	PUNCT
ftr-362	3949	39	judge	judge	PROPN
ftr-362	3949	40	thornton	thornton	PROPN
ftr-362	3949	41	)	)	PUNCT
ftr-362	3949	42	concluded	conclude	VERB
ftr-362	3949	43	that	that	SCONJ
ftr-362	3949	44	–	–	PUNCT
ftr-362	3949	45	although	although	SCONJ
ftr-362	3949	46	the	the	DET
ftr-362	3949	47	financial	financial	ADJ
ftr-362	3949	48	arrangement	arrangement	NOUN
ftr-362	3949	49	represented	represent	VERB
ftr-362	3949	50	payment	payment	NOUN
ftr-362	3949	51	by	by	ADP
ftr-362	3949	52	the	the	DET
ftr-362	3949	53	taxpayer	taxpayer	NOUN
ftr-362	3949	54	to	to	ADP
ftr-362	3949	55	the	the	DET
ftr-362	3949	56	service	service	NOUN
ftr-362	3949	57	providers	provider	NOUN
ftr-362	3949	58	–	–	PUNCT
ftr-362	3949	59	the	the	DET
ftr-362	3949	60	weekly	weekly	ADJ
ftr-362	3949	61	rent	rent	NOUN
ftr-362	3949	62	arrangement	arrangement	NOUN
ftr-362	3949	63	and	and	CCONJ
ftr-362	3949	64	compensation	compensation	NOUN
ftr-362	3949	65	to	to	ADP
ftr-362	3949	66	the	the	DET
ftr-362	3949	67	service	service	NOUN
ftr-362	3949	68	providers	provider	NOUN
ftr-362	3949	69	on	on	ADP
ftr-362	3949	70	a	a	DET
ftr-362	3949	71	commission	commission	NOUN
ftr-362	3949	72	basis	basis	NOUN
ftr-362	3949	73	with	with	ADP
ftr-362	3949	74	no	no	DET
ftr-362	3949	75	guaranteed	guarantee	VERB
ftr-362	3949	76	return	return	NOUN
ftr-362	3949	77	favored	favor	VERB
ftr-362	3949	78	independent	independent	ADJ
ftr-362	3949	79	contractor	contractor	NOUN
ftr-362	3949	80	status	status	NOUN
ftr-362	3949	81	.	.	PUNCT
ftr-362	3950	1	the	the	DET
ftr-362	3950	2	court	court	NOUN
ftr-362	3950	3	also	also	ADV
ftr-362	3950	4	pointed	point	VERB
ftr-362	3950	5	to	to	ADP
ftr-362	3950	6	the	the	DET
ftr-362	3950	7	fact	fact	NOUN
ftr-362	3950	8	that	that	SCONJ
ftr-362	3950	9	the	the	DET
ftr-362	3950	10	workers	worker	NOUN
ftr-362	3950	11	provided	provide	VERB
ftr-362	3950	12	their	their	PRON
ftr-362	3950	13	own	own	ADJ
ftr-362	3950	14	expenses	expense	NOUN
ftr-362	3950	15	,	,	PUNCT
ftr-362	3950	16	bore	bear	VERB
ftr-362	3950	17	the	the	DET
ftr-362	3950	18	risk	risk	NOUN
ftr-362	3950	19	of	of	ADP
ftr-362	3950	20	losses	loss	NOUN
ftr-362	3950	21	,	,	PUNCT
ftr-362	3950	22	that	that	SCONJ
ftr-362	3950	23	they	they	PRON
ftr-362	3950	24	could	could	AUX
ftr-362	3950	25	increase	increase	VERB
ftr-362	3950	26	their	their	PRON
ftr-362	3950	27	income	income	NOUN
ftr-362	3950	28	by	by	ADP
ftr-362	3950	29	working	work	VERB
ftr-362	3950	30	longer	long	ADJ
ftr-362	3950	31	hours	hour	NOUN
ftr-362	3950	32	,	,	PUNCT
ftr-362	3950	33	and	and	CCONJ
ftr-362	3950	34	were	be	AUX
ftr-362	3950	35	not	not	PART
ftr-362	3950	36	directed	direct	VERB
ftr-362	3950	37	in	in	ADP
ftr-362	3950	38	providing	provide	VERB
ftr-362	3950	39	services	service	NOUN
ftr-362	3950	40	to	to	ADP
ftr-362	3950	41	clients	client	NOUN
ftr-362	3950	42	as	as	ADP
ftr-362	3950	43	supporting	support	VERB
ftr-362	3950	44	independent	independent	ADJ
ftr-362	3950	45	contractor	contractor	NOUN
ftr-362	3950	46	status	status	NOUN
ftr-362	3950	47	.	.	PUNCT
ftr-362	3951	1	while	while	SCONJ
ftr-362	3951	2	indicating	indicate	VERB
ftr-362	3951	3	that	that	SCONJ
ftr-362	3951	4	the	the	DET
ftr-362	3951	5	case	case	NOUN
ftr-362	3951	6	was	be	AUX
ftr-362	3951	7	close	close	ADJ
ftr-362	3951	8	,	,	PUNCT
ftr-362	3951	9	the	the	DET
ftr-362	3951	10	court	court	NOUN
ftr-362	3951	11	decided	decide	VERB
ftr-362	3951	12	that	that	SCONJ
ftr-362	3951	13	factors	factor	NOUN
ftr-362	3951	14	indicating	indicate	VERB
ftr-362	3951	15	the	the	DET
ftr-362	3951	16	service	service	NOUN
ftr-362	3951	17	provider	provider	NOUN
ftr-362	3951	18	’s	’s	PART
ftr-362	3951	19	autonomy	autonomy	NOUN
ftr-362	3951	20	predominate	predominate	ADJ
ftr-362	3951	21	over	over	ADP
ftr-362	3951	22	factors	factor	NOUN
ftr-362	3951	23	indicating	indicate	VERB
ftr-362	3951	24	the	the	DET
ftr-362	3951	25	taxpayer	taxpayer	NOUN
ftr-362	3951	26	’s	’s	PART
ftr-362	3951	27	control	control	NOUN
ftr-362	3951	28	and	and	CCONJ
ftr-362	3951	29	concluded	conclude	VERB
ftr-362	3951	30	that	that	SCONJ
ftr-362	3951	31	the	the	DET
ftr-362	3951	32	service	service	NOUN
ftr-362	3951	33	providers	provider	NOUN
ftr-362	3951	34	were	be	AUX
ftr-362	3951	35	independent	independent	ADJ
ftr-362	3951	36	contractors	contractor	NOUN
ftr-362	3951	37	for	for	ADP
ftr-362	3951	38	whom	whom	PRON
ftr-362	3951	39	the	the	DET
ftr-362	3951	40	taxpayer	taxpayer	NOUN
ftr-362	3951	41	was	be	AUX
ftr-362	3951	42	not	not	PART
ftr-362	3951	43	liable	liable	ADJ
ftr-362	3951	44	for	for	ADP
ftr-362	3951	45	employment	employment	NOUN
ftr-362	3951	46	taxes	taxis	NOUN
ftr-362	3951	47	.	.	PUNCT
ftr-362	3952	1	11	11	NUM
ftr-362	3952	2	.	.	PUNCT
ftr-362	3952	3	social	social	ADJ
ftr-362	3952	4	security	security	NOUN
ftr-362	3952	5	is	be	AUX
ftr-362	3952	6	cheaper	cheap	ADJ
ftr-362	3952	7	for	for	ADP
ftr-362	3952	8	2011	2011	NUM
ftr-362	3952	9	,	,	PUNCT
ftr-362	3952	10	but	but	CCONJ
ftr-362	3952	11	the	the	DET
ftr-362	3952	12	deficits	deficit	NOUN
ftr-362	3952	13	grow	grow	VERB
ftr-362	3952	14	.	.	PUNCT
ftr-362	3953	1	the	the	DET
ftr-362	3953	2	compromise	compromise	NOUN
ftr-362	3953	3	tax	tax	NOUN
ftr-362	3953	4	relief	relief	NOUN
ftr-362	3953	5	act	act	NOUN
ftr-362	3953	6	of	of	ADP
ftr-362	3953	7	2010	2010	NUM
ftr-362	3953	8	,	,	PUNCT
ftr-362	3953	9	§	§	PROPN
ftr-362	3953	10	601	601	NUM
ftr-362	3953	11	,	,	PUNCT
ftr-362	3953	12	reduces	reduce	VERB
ftr-362	3953	13	the	the	DET
ftr-362	3953	14	employee	employee	NOUN
ftr-362	3953	15	portion	portion	NOUN
ftr-362	3953	16	of	of	ADP
ftr-362	3953	17	the	the	DET
ftr-362	3953	18	old	old	ADJ
ftr-362	3953	19	-	-	PUNCT
ftr-362	3953	20	age	age	NOUN
ftr-362	3953	21	,	,	PUNCT
ftr-362	3953	22	survivors	survivor	NOUN
ftr-362	3953	23	,	,	PUNCT
ftr-362	3953	24	and	and	CCONJ
ftr-362	3953	25	disability	disability	NOUN
ftr-362	3953	26	insurance	insurance	NOUN
ftr-362	3953	27	tax	tax	NOUN
ftr-362	3953	28	(	(	PUNCT
ftr-362	3953	29	oasdi	oasdi	NOUN
ftr-362	3953	30	)	)	PUNCT
ftr-362	3953	31	from	from	ADP
ftr-362	3953	32	6.2	6.2	NUM
ftr-362	3953	33	%	%	NOUN
ftr-362	3953	34	to	to	ADP
ftr-362	3953	35	4.2	4.2	NUM
ftr-362	3953	36	%	%	NOUN
ftr-362	3953	37	for	for	ADP
ftr-362	3953	38	calendar	calendar	NOUN
ftr-362	3953	39	year	year	NOUN
ftr-362	3953	40	2011	2011	NUM
ftr-362	3953	41	.	.	PUNCT
ftr-362	3954	1	•	•	NUM
ftr-362	3954	2	the	the	DET
ftr-362	3954	3	4.2	4.2	NUM
ftr-362	3954	4	%	%	NOUN
ftr-362	3954	5	rate	rate	NOUN
ftr-362	3954	6	also	also	ADV
ftr-362	3954	7	applies	apply	VERB
ftr-362	3954	8	to	to	ADP
ftr-362	3954	9	the	the	DET
ftr-362	3954	10	railroad	railroad	NOUN
ftr-362	3954	11	retirement	retirement	NOUN
ftr-362	3954	12	tax	tax	NOUN
ftr-362	3954	13	.	.	PUNCT
ftr-362	3955	1	758	758	NUM
ftr-362	3955	2	florida	florida	PROPN
ftr-362	3955	3	tax	tax	NOUN
ftr-362	3955	4	review	review	NOUN
ftr-362	3955	5	[	[	X
ftr-362	3955	6	vol	vol	NOUN
ftr-362	3955	7	.	.	PUNCT
ftr-362	3955	8	10:9	10:9	NUM
ftr-362	3955	9	b.	b.	PROPN
ftr-362	3955	10	self	self	NOUN
ftr-362	3955	11	-	-	PUNCT
ftr-362	3955	12	employment	employment	NOUN
ftr-362	3955	13	taxes	taxis	NOUN
ftr-362	3955	14	1	1	NUM
ftr-362	3955	15	.	.	X
ftr-362	3955	16	self	self	NOUN
ftr-362	3955	17	employment	employment	NOUN
ftr-362	3955	18	taxes	taxis	NOUN
ftr-362	3955	19	reduced	reduce	VERB
ftr-362	3955	20	.	.	PUNCT
ftr-362	3956	1	the	the	DET
ftr-362	3956	2	compromise	compromise	NOUN
ftr-362	3956	3	tax	tax	NOUN
ftr-362	3956	4	relief	relief	NOUN
ftr-362	3956	5	act	act	NOUN
ftr-362	3956	6	of	of	ADP
ftr-362	3956	7	2010	2010	NUM
ftr-362	3956	8	,	,	PUNCT
ftr-362	3956	9	§	§	PROPN
ftr-362	3956	10	601	601	NUM
ftr-362	3956	11	,	,	PUNCT
ftr-362	3956	12	reduces	reduce	VERB
ftr-362	3956	13	self	self	NOUN
ftr-362	3956	14	employment	employment	NOUN
ftr-362	3956	15	taxes	taxis	NOUN
ftr-362	3956	16	from	from	ADP
ftr-362	3956	17	12.4	12.4	NUM
ftr-362	3956	18	%	%	NOUN
ftr-362	3956	19	to	to	ADP
ftr-362	3956	20	10.4	10.4	NUM
ftr-362	3956	21	%	%	NOUN
ftr-362	3956	22	for	for	ADP
ftr-362	3956	23	calendar	calendar	NOUN
ftr-362	3956	24	year	year	NOUN
ftr-362	3956	25	2011	2011	NUM
ftr-362	3956	26	.	.	PUNCT
ftr-362	3957	1	c.	c.	PROPN
ftr-362	3957	2	excise	excise	NOUN
ftr-362	3957	3	taxes	taxis	NOUN
ftr-362	3957	4	1	1	NUM
ftr-362	3957	5	.	.	PUNCT
ftr-362	3958	1	employers	employer	NOUN
ftr-362	3958	2	who	who	PRON
ftr-362	3958	3	are	be	AUX
ftr-362	3958	4	n’t	not	PART
ftr-362	3958	5	willing	willing	ADJ
ftr-362	3958	6	to	to	PART
ftr-362	3958	7	pay	pay	VERB
ftr-362	3958	8	health	health	NOUN
ftr-362	3958	9	insurance	insurance	NOUN
ftr-362	3958	10	premiums	premium	NOUN
ftr-362	3958	11	on	on	ADP
ftr-362	3958	12	their	their	PRON
ftr-362	3958	13	employees	employee	NOUN
ftr-362	3958	14	must	must	AUX
ftr-362	3958	15	pay	pay	VERB
ftr-362	3958	16	uncle	uncle	PROPN
ftr-362	3958	17	sam	sam	PROPN
ftr-362	3958	18	a	a	DET
ftr-362	3958	19	very	very	ADV
ftr-362	3958	20	healthy	healthy	ADJ
ftr-362	3958	21	nondeductible	nondeductible	ADJ
ftr-362	3958	22	excise	excise	NOUN
ftr-362	3958	23	tax	tax	NOUN
ftr-362	3958	24	.	.	PUNCT
ftr-362	3959	1	under	under	ADP
ftr-362	3959	2	§	§	PROPN
ftr-362	3959	3	4980h	4980h	NUM
ftr-362	3959	4	,	,	PUNCT
ftr-362	3959	5	added	add	VERB
ftr-362	3959	6	by	by	ADP
ftr-362	3959	7	the	the	DET
ftr-362	3959	8	2010	2010	NUM
ftr-362	3959	9	health	health	NOUN
ftr-362	3959	10	care	care	NOUN
ftr-362	3959	11	act	act	NOUN
ftr-362	3959	12	and	and	CCONJ
ftr-362	3959	13	effective	effective	ADJ
ftr-362	3959	14	after	after	ADP
ftr-362	3959	15	12/31/13	12/31/13	PROPN
ftr-362	3959	16	,	,	PUNCT
ftr-362	3959	17	an	an	DET
ftr-362	3959	18	applicable	applicable	ADJ
ftr-362	3959	19	large	large	ADJ
ftr-362	3959	20	employer	employer	NOUN
ftr-362	3959	21	,	,	PUNCT
ftr-362	3959	22	i.e.	i.e.	X
ftr-362	3959	23	,	,	PUNCT
ftr-362	3959	24	an	an	DET
ftr-362	3959	25	employer	employer	NOUN
ftr-362	3959	26	that	that	PRON
ftr-362	3959	27	employed	employ	VERB
ftr-362	3959	28	an	an	DET
ftr-362	3959	29	average	average	NOUN
ftr-362	3959	30	of	of	ADP
ftr-362	3959	31	at	at	ADV
ftr-362	3959	32	least	least	ADJ
ftr-362	3959	33	50	50	NUM
ftr-362	3959	34	full	full	ADJ
ftr-362	3959	35	-	-	PUNCT
ftr-362	3959	36	time	time	NOUN
ftr-362	3959	37	employees	employee	NOUN
ftr-362	3959	38	during	during	ADP
ftr-362	3959	39	the	the	DET
ftr-362	3959	40	preceding	precede	VERB
ftr-362	3959	41	calendar	calendar	NOUN
ftr-362	3959	42	year	year	NOUN
ftr-362	3959	43	,	,	PUNCT
ftr-362	3959	44	that	that	PRON
ftr-362	3959	45	fails	fail	VERB
ftr-362	3959	46	to	to	PART
ftr-362	3959	47	offer	offer	VERB
ftr-362	3959	48	its	its	PRON
ftr-362	3959	49	full	full	ADJ
ftr-362	3959	50	-	-	PUNCT
ftr-362	3959	51	time	time	NOUN
ftr-362	3959	52	employees	employee	NOUN
ftr-362	3959	53	and	and	CCONJ
ftr-362	3959	54	their	their	PRON
ftr-362	3959	55	dependents	dependent	NOUN
ftr-362	3959	56	the	the	DET
ftr-362	3959	57	opportunity	opportunity	NOUN
ftr-362	3959	58	to	to	PART
ftr-362	3959	59	enroll	enroll	VERB
ftr-362	3959	60	in	in	ADP
ftr-362	3959	61	minimum	minimum	ADJ
ftr-362	3959	62	essential	essential	ADJ
ftr-362	3959	63	coverage	coverage	NOUN
ftr-362	3959	64	under	under	ADP
ftr-362	3959	65	an	an	DET
ftr-362	3959	66	employer	employer	NOUN
ftr-362	3959	67	sponsored	sponsor	VERB
ftr-362	3959	68	health	health	NOUN
ftr-362	3959	69	insurance	insurance	NOUN
ftr-362	3959	70	plan	plan	NOUN
ftr-362	3959	71	is	be	AUX
ftr-362	3959	72	subject	subject	ADJ
ftr-362	3959	73	to	to	ADP
ftr-362	3959	74	an	an	DET
ftr-362	3959	75	assessable	assessable	ADJ
ftr-362	3959	76	excise	excise	NOUN
ftr-362	3959	77	tax	tax	NOUN
ftr-362	3959	78	if	if	SCONJ
ftr-362	3959	79	(	(	PUNCT
ftr-362	3959	80	1	1	X
ftr-362	3959	81	)	)	PUNCT
ftr-362	3959	82	there	there	PRON
ftr-362	3959	83	is	be	VERB
ftr-362	3959	84	a	a	DET
ftr-362	3959	85	waiting	waiting	NOUN
ftr-362	3959	86	period	period	NOUN
ftr-362	3959	87	,	,	PUNCT
ftr-362	3959	88	or	or	CCONJ
ftr-362	3959	89	(	(	PUNCT
ftr-362	3959	90	2	2	X
ftr-362	3959	91	)	)	PUNCT
ftr-362	3959	92	any	any	PRON
ftr-362	3959	93	of	of	ADP
ftr-362	3959	94	its	its	PRON
ftr-362	3959	95	employees	employee	NOUN
ftr-362	3959	96	are	be	AUX
ftr-362	3959	97	certified	certify	VERB
ftr-362	3959	98	to	to	ADP
ftr-362	3959	99	the	the	DET
ftr-362	3959	100	employer	employer	NOUN
ftr-362	3959	101	as	as	ADP
ftr-362	3959	102	having	having	AUX
ftr-362	3959	103	enrolled	enrol	VERB
ftr-362	3959	104	in	in	ADP
ftr-362	3959	105	health	health	NOUN
ftr-362	3959	106	insurance	insurance	NOUN
ftr-362	3959	107	coverage	coverage	NOUN
ftr-362	3959	108	purchased	purchase	VERB
ftr-362	3959	109	through	through	ADP
ftr-362	3959	110	an	an	DET
ftr-362	3959	111	american	american	ADJ
ftr-362	3959	112	health	health	PROPN
ftr-362	3959	113	benefits	benefit	NOUN
ftr-362	3959	114	exchange	exchange	VERB
ftr-362	3959	115	with	with	ADP
ftr-362	3959	116	respect	respect	NOUN
ftr-362	3959	117	to	to	ADP
ftr-362	3959	118	which	which	PRON
ftr-362	3959	119	a	a	DET
ftr-362	3959	120	premium	premium	ADJ
ftr-362	3959	121	tax	tax	NOUN
ftr-362	3959	122	credit	credit	NOUN
ftr-362	3959	123	or	or	CCONJ
ftr-362	3959	124	cost	cost	NOUN
ftr-362	3959	125	-	-	PUNCT
ftr-362	3959	126	sharing	sharing	NOUN
ftr-362	3959	127	reduction	reduction	NOUN
ftr-362	3959	128	is	be	AUX
ftr-362	3959	129	allowed	allow	VERB
ftr-362	3959	130	or	or	CCONJ
ftr-362	3959	131	paid	pay	VERB
ftr-362	3959	132	to	to	ADP
ftr-362	3959	133	such	such	ADJ
ftr-362	3959	134	employee	employee	NOUN
ftr-362	3959	135	or	or	CCONJ
ftr-362	3959	136	employees	employee	NOUN
ftr-362	3959	137	.	.	PUNCT
ftr-362	3960	1	(	(	PUNCT
ftr-362	3960	2	an	an	DET
ftr-362	3960	3	employee	employee	NOUN
ftr-362	3960	4	is	be	AUX
ftr-362	3960	5	eligible	eligible	ADJ
ftr-362	3960	6	for	for	ADP
ftr-362	3960	7	the	the	DET
ftr-362	3960	8	premium	premium	ADJ
ftr-362	3960	9	credit	credit	NOUN
ftr-362	3960	10	if	if	SCONJ
ftr-362	3960	11	the	the	DET
ftr-362	3960	12	employer	employer	NOUN
ftr-362	3960	13	does	do	AUX
ftr-362	3960	14	not	not	PART
ftr-362	3960	15	offer	offer	VERB
ftr-362	3960	16	health	health	NOUN
ftr-362	3960	17	insurance	insurance	NOUN
ftr-362	3960	18	for	for	ADP
ftr-362	3960	19	all	all	DET
ftr-362	3960	20	its	its	PRON
ftr-362	3960	21	full	full	ADJ
ftr-362	3960	22	-	-	PUNCT
ftr-362	3960	23	time	time	NOUN
ftr-362	3960	24	employees	employee	NOUN
ftr-362	3960	25	,	,	PUNCT
ftr-362	3960	26	it	it	PRON
ftr-362	3960	27	offers	offer	VERB
ftr-362	3960	28	minimum	minimum	ADJ
ftr-362	3960	29	essential	essential	ADJ
ftr-362	3960	30	coverage	coverage	NOUN
ftr-362	3960	31	that	that	PRON
ftr-362	3960	32	is	be	AUX
ftr-362	3960	33	unaffordable	unaffordable	ADJ
ftr-362	3960	34	(	(	PUNCT
ftr-362	3960	35	“	"	PUNCT
ftr-362	3960	36	unaffordable	unaffordable	ADJ
ftr-362	3960	37	”	"	PUNCT
ftr-362	3960	38	means	mean	VERB
ftr-362	3960	39	a	a	DET
ftr-362	3960	40	premium	premium	NOUN
ftr-362	3960	41	required	require	VERB
ftr-362	3960	42	to	to	PART
ftr-362	3960	43	be	be	AUX
ftr-362	3960	44	paid	pay	VERB
ftr-362	3960	45	by	by	ADP
ftr-362	3960	46	the	the	DET
ftr-362	3960	47	employee	employee	NOUN
ftr-362	3960	48	that	that	PRON
ftr-362	3960	49	is	be	AUX
ftr-362	3960	50	more	more	ADJ
ftr-362	3960	51	than	than	ADP
ftr-362	3960	52	9.5	9.5	NUM
ftr-362	3960	53	percent	percent	NOUN
ftr-362	3960	54	of	of	ADP
ftr-362	3960	55	the	the	DET
ftr-362	3960	56	employee	employee	NOUN
ftr-362	3960	57	’s	’s	PART
ftr-362	3960	58	household	household	NOUN
ftr-362	3960	59	income	income	NOUN
ftr-362	3960	60	)	)	PUNCT
ftr-362	3960	61	,	,	PUNCT
ftr-362	3960	62	or	or	CCONJ
ftr-362	3960	63	it	it	PRON
ftr-362	3960	64	offers	offer	VERB
ftr-362	3960	65	minimum	minimum	ADJ
ftr-362	3960	66	essential	essential	ADJ
ftr-362	3960	67	coverage	coverage	NOUN
ftr-362	3960	68	under	under	ADP
ftr-362	3960	69	which	which	PRON
ftr-362	3960	70	the	the	DET
ftr-362	3960	71	plan	plan	NOUN
ftr-362	3960	72	’s	’s	PART
ftr-362	3960	73	share	share	NOUN
ftr-362	3960	74	of	of	ADP
ftr-362	3960	75	the	the	DET
ftr-362	3960	76	total	total	NOUN
ftr-362	3960	77	allowed	allow	VERB
ftr-362	3960	78	cost	cost	NOUN
ftr-362	3960	79	of	of	ADP
ftr-362	3960	80	benefits	benefit	NOUN
ftr-362	3960	81	is	be	AUX
ftr-362	3960	82	less	less	ADJ
ftr-362	3960	83	than	than	ADP
ftr-362	3960	84	60	60	NUM
ftr-362	3960	85	percent	percent	NOUN
ftr-362	3960	86	.	.	PUNCT
ftr-362	3960	87	)	)	PUNCT
ftr-362	3961	1	for	for	ADP
ftr-362	3961	2	an	an	DET
ftr-362	3961	3	employer	employer	NOUN
ftr-362	3961	4	not	not	PART
ftr-362	3961	5	offering	offer	VERB
ftr-362	3961	6	coverage	coverage	NOUN
ftr-362	3961	7	,	,	PUNCT
ftr-362	3961	8	the	the	DET
ftr-362	3961	9	amount	amount	NOUN
ftr-362	3961	10	of	of	ADP
ftr-362	3961	11	the	the	DET
ftr-362	3961	12	excise	excise	NOUN
ftr-362	3961	13	tax	tax	NOUN
ftr-362	3961	14	amount	amount	NOUN
ftr-362	3961	15	for	for	ADP
ftr-362	3961	16	any	any	DET
ftr-362	3961	17	month	month	NOUN
ftr-362	3961	18	equals	equal	VERB
ftr-362	3961	19	the	the	DET
ftr-362	3961	20	number	number	NOUN
ftr-362	3961	21	by	by	ADP
ftr-362	3961	22	which	which	PRON
ftr-362	3961	23	full	full	ADJ
ftr-362	3961	24	-	-	PUNCT
ftr-362	3961	25	time	time	NOUN
ftr-362	3961	26	employees	employee	NOUN
ftr-362	3961	27	exceeds	exceed	VERB
ftr-362	3961	28	30employees	30employee	NOUN
ftr-362	3961	29	(	(	PUNCT
ftr-362	3961	30	regardless	regardless	ADV
ftr-362	3961	31	of	of	ADP
ftr-362	3961	32	how	how	SCONJ
ftr-362	3961	33	many	many	ADJ
ftr-362	3961	34	employees	employee	NOUN
ftr-362	3961	35	are	be	AUX
ftr-362	3961	36	receiving	receive	VERB
ftr-362	3961	37	a	a	DET
ftr-362	3961	38	premium	premium	ADJ
ftr-362	3961	39	tax	tax	NOUN
ftr-362	3961	40	credit	credit	NOUN
ftr-362	3961	41	or	or	CCONJ
ftr-362	3961	42	cost	cost	NOUN
ftr-362	3961	43	-	-	PUNCT
ftr-362	3961	44	sharing	sharing	NOUN
ftr-362	3961	45	reduction	reduction	NOUN
ftr-362	3961	46	)	)	PUNCT
ftr-362	3961	47	multiplied	multiply	VERB
ftr-362	3961	48	by	by	ADP
ftr-362	3961	49	$	$	SYM
ftr-362	3961	50	166.67	166.67	NUM
ftr-362	3961	51	(	(	PUNCT
ftr-362	3961	52	one	one	NUM
ftr-362	3961	53	-	-	PUNCT
ftr-362	3961	54	twelfth	twelfth	ADJ
ftr-362	3961	55	of	of	ADP
ftr-362	3961	56	$	$	SYM
ftr-362	3961	57	2,000	2,000	NUM
ftr-362	3961	58	)	)	PUNCT
ftr-362	3961	59	.	.	PUNCT
ftr-362	3962	1	the	the	DET
ftr-362	3962	2	amount	amount	NOUN
ftr-362	3962	3	is	be	AUX
ftr-362	3962	4	nothing	nothing	PRON
ftr-362	3962	5	to	to	PART
ftr-362	3962	6	sneeze	sneeze	VERB
ftr-362	3962	7	at	at	ADP
ftr-362	3962	8	.	.	PUNCT
ftr-362	3963	1	staff	staff	NOUN
ftr-362	3963	2	of	of	ADP
ftr-362	3963	3	the	the	DET
ftr-362	3963	4	joint	joint	ADJ
ftr-362	3963	5	committee	committee	NOUN
ftr-362	3963	6	on	on	ADP
ftr-362	3963	7	taxation	taxation	NOUN
ftr-362	3963	8	,	,	PUNCT
ftr-362	3963	9	technical	technical	ADJ
ftr-362	3963	10	explanation	explanation	NOUN
ftr-362	3963	11	of	of	ADP
ftr-362	3963	12	the	the	DET
ftr-362	3963	13	revenue	revenue	NOUN
ftr-362	3963	14	provisions	provision	NOUN
ftr-362	3963	15	of	of	ADP
ftr-362	3963	16	the	the	DET
ftr-362	3963	17	“	"	PUNCT
ftr-362	3963	18	reconciliation	reconciliation	NOUN
ftr-362	3963	19	act	act	NOUN
ftr-362	3963	20	of	of	ADP
ftr-362	3963	21	2010	2010	NUM
ftr-362	3963	22	,	,	PUNCT
ftr-362	3963	23	”	"	PUNCT
ftr-362	3963	24	as	as	SCONJ
ftr-362	3963	25	amended	amend	VERB
ftr-362	3963	26	,	,	PUNCT
ftr-362	3963	27	in	in	ADP
ftr-362	3963	28	combination	combination	NOUN
ftr-362	3963	29	with	with	ADP
ftr-362	3963	30	the	the	DET
ftr-362	3963	31	“	"	PUNCT
ftr-362	3963	32	patient	patient	ADJ
ftr-362	3963	33	protection	protection	NOUN
ftr-362	3963	34	and	and	CCONJ
ftr-362	3963	35	affordable	affordable	ADJ
ftr-362	3963	36	care	care	NOUN
ftr-362	3963	37	act	act	PROPN
ftr-362	3963	38	,	,	PUNCT
ftr-362	3963	39	”	"	PUNCT
ftr-362	3963	40	39	39	NUM
ftr-362	3963	41	-	-	SYM
ftr-362	3963	42	40	40	NUM
ftr-362	3963	43	(	(	PUNCT
ftr-362	3963	44	jcx-18	jcx-18	NOUN
ftr-362	3963	45	-	-	PUNCT
ftr-362	3963	46	10	10	NUM
ftr-362	3963	47	3/21/10	3/21/10	NUM
ftr-362	3963	48	)	)	PUNCT
ftr-362	3963	49	gives	give	VERB
ftr-362	3963	50	the	the	DET
ftr-362	3963	51	following	follow	VERB
ftr-362	3963	52	example	example	NOUN
ftr-362	3963	53	:	:	PUNCT
ftr-362	3963	54	for	for	ADP
ftr-362	3963	55	example	example	NOUN
ftr-362	3963	56	,	,	PUNCT
ftr-362	3963	57	in	in	ADP
ftr-362	3963	58	2014	2014	NUM
ftr-362	3963	59	,	,	PUNCT
ftr-362	3963	60	employer	employer	NOUN
ftr-362	3963	61	a	a	DET
ftr-362	3963	62	fails	fail	VERB
ftr-362	3963	63	to	to	PART
ftr-362	3963	64	offer	offer	VERB
ftr-362	3963	65	minimum	minimum	ADJ
ftr-362	3963	66	essential	essential	ADJ
ftr-362	3963	67	coverage	coverage	NOUN
ftr-362	3963	68	and	and	CCONJ
ftr-362	3963	69	has	have	VERB
ftr-362	3963	70	100	100	NUM
ftr-362	3963	71	full	full	ADJ
ftr-362	3963	72	-	-	PUNCT
ftr-362	3963	73	time	time	NOUN
ftr-362	3963	74	employees	employee	NOUN
ftr-362	3963	75	,	,	PUNCT
ftr-362	3963	76	ten	ten	NUM
ftr-362	3963	77	of	of	ADP
ftr-362	3963	78	whom	whom	PRON
ftr-362	3963	79	receive	receive	VERB
ftr-362	3963	80	a	a	DET
ftr-362	3963	81	tax	tax	NOUN
ftr-362	3963	82	credit	credit	NOUN
ftr-362	3963	83	for	for	ADP
ftr-362	3963	84	the	the	DET
ftr-362	3963	85	year	year	NOUN
ftr-362	3963	86	for	for	ADP
ftr-362	3963	87	enrolling	enrolling	NOUN
ftr-362	3963	88	in	in	ADP
ftr-362	3963	89	a	a	DET
ftr-362	3963	90	state	state	NOUN
ftr-362	3963	91	exchange	exchange	NOUN
ftr-362	3963	92	-	-	PUNCT
ftr-362	3963	93	offered	offer	VERB
ftr-362	3963	94	plan	plan	NOUN
ftr-362	3963	95	.	.	PUNCT
ftr-362	3964	1	for	for	ADP
ftr-362	3964	2	each	each	DET
ftr-362	3964	3	employee	employee	NOUN
ftr-362	3964	4	over	over	ADP
ftr-362	3964	5	the	the	DET
ftr-362	3964	6	30employee	30employee	NUM
ftr-362	3964	7	threshold	threshold	NOUN
ftr-362	3964	8	,	,	PUNCT
ftr-362	3964	9	the	the	DET
ftr-362	3964	10	employer	employer	NOUN
ftr-362	3964	11	owes	owe	VERB
ftr-362	3964	12	$	$	SYM
ftr-362	3964	13	2,000	2,000	NUM
ftr-362	3964	14	,	,	PUNCT
ftr-362	3964	15	for	for	ADP
ftr-362	3964	16	a	a	DET
ftr-362	3964	17	total	total	ADJ
ftr-362	3964	18	penalty	penalty	NOUN
ftr-362	3964	19	of	of	ADP
ftr-362	3964	20	$	$	SYM
ftr-362	3964	21	140,000	140,000	NUM
ftr-362	3964	22	(	(	PUNCT
ftr-362	3964	23	$	$	SYM
ftr-362	3964	24	2,000	2,000	NUM
ftr-362	3964	25	multiplied	multiply	VERB
ftr-362	3964	26	by	by	ADP
ftr-362	3964	27	70	70	NUM
ftr-362	3964	28	(	(	PUNCT
ftr-362	3964	29	(	(	PUNCT
ftr-362	3964	30	100	100	NUM
ftr-362	3964	31	-	-	SYM
ftr-362	3964	32	30	30	NUM
ftr-362	3964	33	)	)	PUNCT
ftr-362	3964	34	)	)	PUNCT
ftr-362	3964	35	.	.	PUNCT
ftr-362	3965	1	this	this	DET
ftr-362	3965	2	penalty	penalty	NOUN
ftr-362	3965	3	is	be	AUX
ftr-362	3965	4	assessed	assess	VERB
ftr-362	3965	5	on	on	ADP
ftr-362	3965	6	a	a	DET
ftr-362	3965	7	monthly	monthly	ADJ
ftr-362	3965	8	basis	basis	NOUN
ftr-362	3965	9	.	.	PUNCT
ftr-362	3966	1	2011	2011	NUM
ftr-362	3966	2	]	]	PUNCT
ftr-362	3966	3	recent	recent	ADJ
ftr-362	3966	4	developments	development	NOUN
ftr-362	3966	5	in	in	ADP
ftr-362	3966	6	federal	federal	ADJ
ftr-362	3966	7	income	income	NOUN
ftr-362	3966	8	taxation	taxation	NOUN
ftr-362	3966	9	759	759	NUM
ftr-362	3966	10	•	•	NOUN
ftr-362	3966	11	for	for	ADP
ftr-362	3966	12	each	each	DET
ftr-362	3966	13	full	full	ADJ
ftr-362	3966	14	-	-	PUNCT
ftr-362	3966	15	time	time	NOUN
ftr-362	3966	16	employee	employee	NOUN
ftr-362	3966	17	receiving	receive	VERB
ftr-362	3966	18	a	a	DET
ftr-362	3966	19	premium	premium	ADJ
ftr-362	3966	20	tax	tax	NOUN
ftr-362	3966	21	credit	credit	NOUN
ftr-362	3966	22	or	or	CCONJ
ftr-362	3966	23	cost	cost	NOUN
ftr-362	3966	24	-	-	PUNCT
ftr-362	3966	25	sharing	sharing	NOUN
ftr-362	3966	26	subsidy	subsidy	NOUN
ftr-362	3966	27	through	through	ADP
ftr-362	3966	28	an	an	DET
ftr-362	3966	29	american	american	ADJ
ftr-362	3966	30	health	health	PROPN
ftr-362	3966	31	benefits	benefit	NOUN
ftr-362	3966	32	exchange	exchange	NOUN
ftr-362	3966	33	for	for	ADP
ftr-362	3966	34	any	any	DET
ftr-362	3966	35	month	month	NOUN
ftr-362	3966	36	,	,	PUNCT
ftr-362	3966	37	the	the	DET
ftr-362	3966	38	monthly	monthly	ADJ
ftr-362	3966	39	excise	excise	NOUN
ftr-362	3966	40	tax	tax	NOUN
ftr-362	3966	41	equals	equal	VERB
ftr-362	3966	42	onetwelfth	onetwelfth	ADJ
ftr-362	3966	43	of	of	ADP
ftr-362	3966	44	$	$	SYM
ftr-362	3966	45	3,000	3,000	NUM
ftr-362	3966	46	.	.	PUNCT
ftr-362	3967	1	the	the	DET
ftr-362	3967	2	tax	tax	NOUN
ftr-362	3967	3	is	be	AUX
ftr-362	3967	4	capped	cap	VERB
ftr-362	3967	5	,	,	PUNCT
ftr-362	3967	6	however	however	ADV
ftr-362	3967	7	,	,	PUNCT
ftr-362	3967	8	by	by	ADP
ftr-362	3967	9	the	the	DET
ftr-362	3967	10	amount	amount	NOUN
ftr-362	3967	11	that	that	PRON
ftr-362	3967	12	would	would	AUX
ftr-362	3967	13	have	have	AUX
ftr-362	3967	14	been	be	AUX
ftr-362	3967	15	the	the	DET
ftr-362	3967	16	excise	excise	NOUN
ftr-362	3967	17	tax	tax	NOUN
ftr-362	3967	18	if	if	SCONJ
ftr-362	3967	19	the	the	DET
ftr-362	3967	20	employer	employer	NOUN
ftr-362	3967	21	had	have	AUX
ftr-362	3967	22	provided	provide	VERB
ftr-362	3967	23	no	no	DET
ftr-362	3967	24	coverage	coverage	NOUN
ftr-362	3967	25	.	.	PUNCT
ftr-362	3968	1	staff	staff	NOUN
ftr-362	3968	2	of	of	ADP
ftr-362	3968	3	the	the	DET
ftr-362	3968	4	joint	joint	ADJ
ftr-362	3968	5	committee	committee	NOUN
ftr-362	3968	6	on	on	ADP
ftr-362	3968	7	taxation	taxation	NOUN
ftr-362	3968	8	,	,	PUNCT
ftr-362	3968	9	technical	technical	ADJ
ftr-362	3968	10	explanation	explanation	NOUN
ftr-362	3968	11	of	of	ADP
ftr-362	3968	12	the	the	DET
ftr-362	3968	13	revenue	revenue	NOUN
ftr-362	3968	14	provisions	provision	NOUN
ftr-362	3968	15	of	of	ADP
ftr-362	3968	16	the	the	DET
ftr-362	3968	17	“	"	PUNCT
ftr-362	3968	18	reconciliation	reconciliation	NOUN
ftr-362	3968	19	act	act	NOUN
ftr-362	3968	20	of	of	ADP
ftr-362	3968	21	2010	2010	NUM
ftr-362	3968	22	,	,	PUNCT
ftr-362	3968	23	”	"	PUNCT
ftr-362	3968	24	as	as	SCONJ
ftr-362	3968	25	amended	amend	VERB
ftr-362	3968	26	,	,	PUNCT
ftr-362	3968	27	in	in	ADP
ftr-362	3968	28	combination	combination	NOUN
ftr-362	3968	29	with	with	ADP
ftr-362	3968	30	the	the	DET
ftr-362	3968	31	“	"	PUNCT
ftr-362	3968	32	patient	patient	ADJ
ftr-362	3968	33	protection	protection	NOUN
ftr-362	3968	34	and	and	CCONJ
ftr-362	3968	35	affordable	affordable	ADJ
ftr-362	3968	36	care	care	NOUN
ftr-362	3968	37	act	act	PROPN
ftr-362	3968	38	,	,	PUNCT
ftr-362	3968	39	”	"	PUNCT
ftr-362	3968	40	39	39	NUM
ftr-362	3968	41	-	-	SYM
ftr-362	3968	42	40	40	NUM
ftr-362	3968	43	(	(	PUNCT
ftr-362	3968	44	jcx-18	jcx-18	NOUN
ftr-362	3968	45	-	-	PUNCT
ftr-362	3968	46	10	10	NUM
ftr-362	3968	47	3/21/10	3/21/10	NUM
ftr-362	3968	48	)	)	PUNCT
ftr-362	3968	49	gives	give	VERB
ftr-362	3968	50	the	the	DET
ftr-362	3968	51	following	follow	VERB
ftr-362	3968	52	example	example	NOUN
ftr-362	3968	53	:	:	PUNCT
ftr-362	3968	54	for	for	ADP
ftr-362	3968	55	example	example	NOUN
ftr-362	3968	56	,	,	PUNCT
ftr-362	3968	57	in	in	ADP
ftr-362	3968	58	2014	2014	NUM
ftr-362	3968	59	,	,	PUNCT
ftr-362	3968	60	employer	employer	NOUN
ftr-362	3968	61	a	a	DET
ftr-362	3968	62	offers	offer	NOUN
ftr-362	3968	63	health	health	NOUN
ftr-362	3968	64	coverage	coverage	NOUN
ftr-362	3968	65	and	and	CCONJ
ftr-362	3968	66	has	have	VERB
ftr-362	3968	67	100	100	NUM
ftr-362	3968	68	full	full	ADJ
ftr-362	3968	69	-	-	PUNCT
ftr-362	3968	70	time	time	NOUN
ftr-362	3968	71	employees	employee	NOUN
ftr-362	3968	72	,	,	PUNCT
ftr-362	3968	73	20	20	NUM
ftr-362	3968	74	of	of	ADP
ftr-362	3968	75	whom	whom	PRON
ftr-362	3968	76	receive	receive	VERB
ftr-362	3968	77	a	a	DET
ftr-362	3968	78	tax	tax	NOUN
ftr-362	3968	79	credit	credit	NOUN
ftr-362	3968	80	for	for	ADP
ftr-362	3968	81	the	the	DET
ftr-362	3968	82	year	year	NOUN
ftr-362	3968	83	for	for	ADP
ftr-362	3968	84	enrolling	enrolling	NOUN
ftr-362	3968	85	in	in	ADP
ftr-362	3968	86	a	a	DET
ftr-362	3968	87	state	state	NOUN
ftr-362	3968	88	exchange	exchange	NOUN
ftr-362	3968	89	offered	offer	VERB
ftr-362	3968	90	plan	plan	NOUN
ftr-362	3968	91	.	.	PUNCT
ftr-362	3969	1	for	for	ADP
ftr-362	3969	2	each	each	DET
ftr-362	3969	3	employee	employee	NOUN
ftr-362	3969	4	receiving	receive	VERB
ftr-362	3969	5	a	a	DET
ftr-362	3969	6	tax	tax	NOUN
ftr-362	3969	7	credit	credit	NOUN
ftr-362	3969	8	,	,	PUNCT
ftr-362	3969	9	the	the	DET
ftr-362	3969	10	employer	employer	NOUN
ftr-362	3969	11	owes	owe	VERB
ftr-362	3969	12	$	$	SYM
ftr-362	3969	13	3,000	3,000	NUM
ftr-362	3969	14	,	,	PUNCT
ftr-362	3969	15	for	for	ADP
ftr-362	3969	16	a	a	DET
ftr-362	3969	17	total	total	ADJ
ftr-362	3969	18	penalty	penalty	NOUN
ftr-362	3969	19	of	of	ADP
ftr-362	3969	20	$	$	SYM
ftr-362	3969	21	60,000	60,000	NUM
ftr-362	3969	22	.	.	PUNCT
ftr-362	3970	1	the	the	DET
ftr-362	3970	2	maximum	maximum	ADJ
ftr-362	3970	3	penalty	penalty	NOUN
ftr-362	3970	4	for	for	ADP
ftr-362	3970	5	this	this	DET
ftr-362	3970	6	employer	employer	NOUN
ftr-362	3970	7	is	be	AUX
ftr-362	3970	8	capped	cap	VERB
ftr-362	3970	9	at	at	ADP
ftr-362	3970	10	the	the	DET
ftr-362	3970	11	amount	amount	NOUN
ftr-362	3970	12	of	of	ADP
ftr-362	3970	13	the	the	DET
ftr-362	3970	14	penalty	penalty	NOUN
ftr-362	3970	15	that	that	SCONJ
ftr-362	3970	16	it	it	PRON
ftr-362	3970	17	would	would	AUX
ftr-362	3970	18	have	have	AUX
ftr-362	3970	19	been	be	AUX
ftr-362	3970	20	assessed	assess	VERB
ftr-362	3970	21	for	for	ADP
ftr-362	3970	22	a	a	DET
ftr-362	3970	23	failure	failure	NOUN
ftr-362	3970	24	to	to	PART
ftr-362	3970	25	provide	provide	VERB
ftr-362	3970	26	coverage	coverage	NOUN
ftr-362	3970	27	,	,	PUNCT
ftr-362	3970	28	or	or	CCONJ
ftr-362	3970	29	$	$	SYM
ftr-362	3970	30	140,000	140,000	NUM
ftr-362	3970	31	(	(	PUNCT
ftr-362	3970	32	$	$	SYM
ftr-362	3970	33	2,000	2,000	NUM
ftr-362	3970	34	multiplied	multiply	VERB
ftr-362	3970	35	by	by	ADP
ftr-362	3970	36	70	70	NUM
ftr-362	3970	37	(	(	PUNCT
ftr-362	3970	38	(	(	PUNCT
ftr-362	3970	39	100	100	NUM
ftr-362	3970	40	-	-	SYM
ftr-362	3970	41	30	30	NUM
ftr-362	3970	42	)	)	PUNCT
ftr-362	3970	43	)	)	PUNCT
ftr-362	3970	44	.	.	PUNCT
ftr-362	3971	1	since	since	SCONJ
ftr-362	3971	2	the	the	DET
ftr-362	3971	3	calculated	calculated	ADJ
ftr-362	3971	4	penalty	penalty	NOUN
ftr-362	3971	5	of	of	ADP
ftr-362	3971	6	$	$	SYM
ftr-362	3971	7	60,000	60,000	NUM
ftr-362	3971	8	is	be	AUX
ftr-362	3971	9	less	less	ADJ
ftr-362	3971	10	than	than	ADP
ftr-362	3971	11	the	the	DET
ftr-362	3971	12	maximum	maximum	ADJ
ftr-362	3971	13	amount	amount	NOUN
ftr-362	3971	14	,	,	PUNCT
ftr-362	3971	15	employer	employer	NOUN
ftr-362	3971	16	a	a	DET
ftr-362	3971	17	pays	pay	VERB
ftr-362	3971	18	the	the	DET
ftr-362	3971	19	$	$	SYM
ftr-362	3971	20	60,000	60,000	NUM
ftr-362	3971	21	calculated	calculate	VERB
ftr-362	3971	22	penalty	penalty	NOUN
ftr-362	3971	23	.	.	PUNCT
ftr-362	3972	1	this	this	DET
ftr-362	3972	2	penalty	penalty	NOUN
ftr-362	3972	3	is	be	AUX
ftr-362	3972	4	assessed	assess	VERB
ftr-362	3972	5	on	on	ADP
ftr-362	3972	6	a	a	DET
ftr-362	3972	7	monthly	monthly	ADJ
ftr-362	3972	8	basis	basis	NOUN
ftr-362	3972	9	.	.	PUNCT
ftr-362	3973	1	•	•	NOUN
ftr-362	3973	2	the	the	DET
ftr-362	3973	3	excise	excise	NOUN
ftr-362	3973	4	tax	tax	NOUN
ftr-362	3973	5	is	be	AUX
ftr-362	3973	6	not	not	PART
ftr-362	3973	7	deductible	deductible	ADJ
ftr-362	3973	8	as	as	ADP
ftr-362	3973	9	a	a	DET
ftr-362	3973	10	business	business	NOUN
ftr-362	3973	11	expense	expense	NOUN
ftr-362	3973	12	under	under	ADP
ftr-362	3973	13	§	§	PROPN
ftr-362	3973	14	162	162	NUM
ftr-362	3973	15	.	.	PUNCT
ftr-362	3974	1	the	the	DET
ftr-362	3974	2	restrictions	restriction	NOUN
ftr-362	3974	3	on	on	ADP
ftr-362	3974	4	assessment	assessment	NOUN
ftr-362	3974	5	under	under	ADP
ftr-362	3974	6	§	§	PROPN
ftr-362	3974	7	6213	6213	NUM
ftr-362	3974	8	do	do	AUX
ftr-362	3974	9	not	not	PART
ftr-362	3974	10	apply	apply	VERB
ftr-362	3974	11	.	.	PUNCT
ftr-362	3975	1	2	2	X
ftr-362	3975	2	.	.	X
ftr-362	3975	3	did	do	AUX
ftr-362	3975	4	congress	congress	PROPN
ftr-362	3975	5	call	call	VERB
ftr-362	3975	6	them	they	PRON
ftr-362	3975	7	fees	fee	NOUN
ftr-362	3975	8	,	,	PUNCT
ftr-362	3975	9	instead	instead	ADV
ftr-362	3975	10	of	of	ADP
ftr-362	3975	11	excise	excise	NOUN
ftr-362	3975	12	taxes	taxis	NOUN
ftr-362	3975	13	,	,	PUNCT
ftr-362	3975	14	because	because	SCONJ
ftr-362	3975	15	there	there	PRON
ftr-362	3975	16	are	be	VERB
ftr-362	3975	17	no	no	DET
ftr-362	3975	18	percentages	percentage	NOUN
ftr-362	3975	19	in	in	ADP
ftr-362	3975	20	the	the	DET
ftr-362	3975	21	formulae	formulae	NOUN
ftr-362	3975	22	or	or	CCONJ
ftr-362	3975	23	because	because	SCONJ
ftr-362	3975	24	they	they	PRON
ftr-362	3975	25	are	be	AUX
ftr-362	3975	26	earmarked	earmark	VERB
ftr-362	3975	27	to	to	PART
ftr-362	3975	28	fund	fund	NOUN
ftr-362	3975	29	pcortf	pcortf	NOUN
ftr-362	3975	30	?	?	PUNCT
ftr-362	3976	1	new	new	ADJ
ftr-362	3976	2	§	§	PROPN
ftr-362	3976	3	4375	4375	NUM
ftr-362	3976	4	,	,	PUNCT
ftr-362	3976	5	added	add	VERB
ftr-362	3976	6	by	by	ADP
ftr-362	3976	7	the	the	DET
ftr-362	3976	8	2010	2010	NUM
ftr-362	3976	9	health	health	NOUN
ftr-362	3976	10	care	care	PROPN
ftr-362	3976	11	act	act	PROPN
ftr-362	3976	12	,	,	PUNCT
ftr-362	3976	13	imposes	impose	VERB
ftr-362	3976	14	a	a	DET
ftr-362	3976	15	fee	fee	NOUN
ftr-362	3976	16	on	on	ADP
ftr-362	3976	17	each	each	DET
ftr-362	3976	18	health	health	NOUN
ftr-362	3976	19	insurance	insurance	NOUN
ftr-362	3976	20	policy	policy	NOUN
ftr-362	3976	21	,	,	PUNCT
ftr-362	3976	22	to	to	PART
ftr-362	3976	23	be	be	AUX
ftr-362	3976	24	paid	pay	VERB
ftr-362	3976	25	by	by	ADP
ftr-362	3976	26	the	the	DET
ftr-362	3976	27	insurer	insurer	NOUN
ftr-362	3976	28	,	,	PUNCT
ftr-362	3976	29	of	of	ADP
ftr-362	3976	30	$	$	SYM
ftr-362	3976	31	2	2	NUM
ftr-362	3976	32	(	(	PUNCT
ftr-362	3976	33	$	$	SYM
ftr-362	3976	34	1	1	NUM
ftr-362	3976	35	for	for	ADP
ftr-362	3976	36	years	year	NOUN
ftr-362	3976	37	ending	end	VERB
ftr-362	3976	38	in	in	ADP
ftr-362	3976	39	u.s	u.s	PROPN
ftr-362	3976	40	.	.	PROPN
ftr-362	3976	41	fiscal	fiscal	ADJ
ftr-362	3976	42	year	year	NOUN
ftr-362	3976	43	2013	2013	NUM
ftr-362	3976	44	)	)	PUNCT
ftr-362	3976	45	multiplied	multiply	VERB
ftr-362	3976	46	by	by	ADP
ftr-362	3976	47	the	the	DET
ftr-362	3976	48	average	average	ADJ
ftr-362	3976	49	number	number	NOUN
ftr-362	3976	50	of	of	ADP
ftr-362	3976	51	lives	life	NOUN
ftr-362	3976	52	covered	cover	VERB
ftr-362	3976	53	under	under	ADP
ftr-362	3976	54	the	the	DET
ftr-362	3976	55	policy	policy	NOUN
ftr-362	3976	56	,	,	PUNCT
ftr-362	3976	57	and	and	CCONJ
ftr-362	3976	58	new	new	ADJ
ftr-362	3976	59	§	§	PROPN
ftr-362	3976	60	4376	4376	NUM
ftr-362	3976	61	imposes	impose	VERB
ftr-362	3976	62	a	a	DET
ftr-362	3976	63	like	like	ADJ
ftr-362	3976	64	fee	fee	NOUN
ftr-362	3976	65	on	on	ADP
ftr-362	3976	66	self	self	NOUN
ftr-362	3976	67	-	-	PUNCT
ftr-362	3976	68	insured	insure	VERB
ftr-362	3976	69	health	health	NOUN
ftr-362	3976	70	plans	plan	NOUN
ftr-362	3976	71	,	,	PUNCT
ftr-362	3976	72	to	to	PART
ftr-362	3976	73	be	be	AUX
ftr-362	3976	74	paid	pay	VERB
ftr-362	3976	75	by	by	ADP
ftr-362	3976	76	the	the	DET
ftr-362	3976	77	employer	employer	NOUN
ftr-362	3976	78	.	.	PUNCT
ftr-362	3977	1	the	the	DET
ftr-362	3977	2	fees	fee	NOUN
ftr-362	3977	3	are	be	AUX
ftr-362	3977	4	earmarked	earmark	VERB
ftr-362	3977	5	to	to	PART
ftr-362	3977	6	fund	fund	VERB
ftr-362	3977	7	the	the	DET
ftr-362	3977	8	patient	patient	NOUN
ftr-362	3977	9	centered	center	VERB
ftr-362	3977	10	outcomes	outcome	NOUN
ftr-362	3977	11	research	research	NOUN
ftr-362	3977	12	trust	trust	NOUN
ftr-362	3977	13	fund	fund	PROPN
ftr-362	3977	14	(	(	PUNCT
ftr-362	3977	15	pcortf	pcortf	PROPN
ftr-362	3977	16	)	)	PUNCT
ftr-362	3977	17	,	,	PUNCT
ftr-362	3977	18	to	to	PART
ftr-362	3977	19	carry	carry	VERB
ftr-362	3977	20	out	out	ADP
ftr-362	3977	21	provisions	provision	NOUN
ftr-362	3977	22	in	in	ADP
ftr-362	3977	23	the	the	DET
ftr-362	3977	24	act	act	NOUN
ftr-362	3977	25	relating	relate	VERB
ftr-362	3977	26	to	to	ADP
ftr-362	3977	27	comparative	comparative	ADJ
ftr-362	3977	28	effectiveness	effectiveness	NOUN
ftr-362	3977	29	research	research	NOUN
ftr-362	3977	30	.	.	PUNCT
ftr-362	3978	1	3	3	X
ftr-362	3978	2	.	.	X
ftr-362	3978	3	that	that	PRON
ftr-362	3978	4	’s	’	VERB
ftr-362	3978	5	not	not	PART
ftr-362	3978	6	a	a	DET
ftr-362	3978	7	“	"	PUNCT
ftr-362	3978	8	nice	nice	ADJ
ftr-362	3978	9	healthy	healthy	ADJ
ftr-362	3978	10	”	"	PUNCT
ftr-362	3978	11	tan	tan	PROPN
ftr-362	3978	12	,	,	PUNCT
ftr-362	3978	13	it	it	PRON
ftr-362	3978	14	’s	’	VERB
ftr-362	3978	15	a	a	DET
ftr-362	3978	16	“	"	PUNCT
ftr-362	3978	17	dangerous	dangerous	ADJ
ftr-362	3978	18	pre	pre	ADJ
ftr-362	3978	19	-	-	ADJ
ftr-362	3978	20	cancer	cancer	ADJ
ftr-362	3978	21	glow	glow	NOUN
ftr-362	3978	22	.	.	PUNCT
ftr-362	3978	23	”	"	PUNCT
ftr-362	3979	1	new	new	ADJ
ftr-362	3979	2	§	§	PROPN
ftr-362	3979	3	5000b	5000b	NUM
ftr-362	3979	4	of	of	ADP
ftr-362	3979	5	the	the	DET
ftr-362	3979	6	code	code	NOUN
ftr-362	3979	7	imposes	impose	VERB
ftr-362	3979	8	a	a	DET
ftr-362	3979	9	10	10	NUM
ftr-362	3979	10	percent	percent	NOUN
ftr-362	3979	11	sales	sale	NOUN
ftr-362	3979	12	tax	tax	NOUN
ftr-362	3979	13	on	on	ADP
ftr-362	3979	14	the	the	DET
ftr-362	3979	15	amount	amount	NOUN
ftr-362	3979	16	paid	pay	VERB
ftr-362	3979	17	for	for	ADP
ftr-362	3979	18	indoor	indoor	ADJ
ftr-362	3979	19	tanning	tanning	NOUN
ftr-362	3979	20	services	service	NOUN
ftr-362	3979	21	.	.	PUNCT
ftr-362	3980	1	the	the	DET
ftr-362	3980	2	tax	tax	NOUN
ftr-362	3980	3	is	be	AUX
ftr-362	3980	4	collected	collect	VERB
ftr-362	3980	5	by	by	ADP
ftr-362	3980	6	the	the	DET
ftr-362	3980	7	service	service	NOUN
ftr-362	3980	8	provider	provider	NOUN
ftr-362	3980	9	and	and	CCONJ
ftr-362	3980	10	remitted	remit	VERB
ftr-362	3980	11	to	to	ADP
ftr-362	3980	12	the	the	DET
ftr-362	3980	13	irs	irs	PROPN
ftr-362	3980	14	quarterly	quarterly	ADV
ftr-362	3980	15	.	.	PUNCT
ftr-362	3981	1	the	the	DET
ftr-362	3981	2	tax	tax	NOUN
ftr-362	3981	3	kicks	kick	VERB
ftr-362	3981	4	in	in	ADP
ftr-362	3981	5	on	on	ADP
ftr-362	3981	6	6/1/10	6/1/10	NUM
ftr-362	3981	7	,	,	PUNCT
ftr-362	3981	8	just	just	ADV
ftr-362	3981	9	in	in	ADP
ftr-362	3981	10	time	time	NOUN
ftr-362	3981	11	for	for	ADP
ftr-362	3981	12	the	the	DET
ftr-362	3981	13	summer	summer	NOUN
ftr-362	3981	14	tanning	tanning	NOUN
ftr-362	3981	15	season	season	NOUN
ftr-362	3981	16	.	.	PUNCT
ftr-362	3982	1	4	4	X
ftr-362	3982	2	.	.	X
ftr-362	3982	3	a	a	DET
ftr-362	3982	4	nondeductible	nondeductible	ADJ
ftr-362	3982	5	tax	tax	NOUN
ftr-362	3982	6	on	on	ADP
ftr-362	3982	7	cadillacs	cadillac	NOUN
ftr-362	3982	8	,	,	PUNCT
ftr-362	3982	9	and	and	CCONJ
ftr-362	3982	10	we	we	PRON
ftr-362	3982	11	’re	’re	AUX
ftr-362	3982	12	not	not	PART
ftr-362	3982	13	talking	talk	VERB
ftr-362	3982	14	about	about	ADP
ftr-362	3982	15	any	any	DET
ftr-362	3982	16	g.m	g.m	PROPN
ftr-362	3982	17	.	.	PUNCT
ftr-362	3982	18	cars	car	NOUN
ftr-362	3982	19	here	here	ADV
ftr-362	3982	20	.	.	PUNCT
ftr-362	3983	1	new	new	ADJ
ftr-362	3983	2	§	§	PROPN
ftr-362	3983	3	4980i	4980i	NUM
ftr-362	3983	4	,	,	PUNCT
ftr-362	3983	5	added	add	VERB
ftr-362	3983	6	by	by	ADP
ftr-362	3983	7	the	the	DET
ftr-362	3983	8	2010	2010	NUM
ftr-362	3983	9	health	health	NOUN
ftr-362	3983	10	760	760	NUM
ftr-362	3983	11	florida	florida	PROPN
ftr-362	3983	12	tax	tax	NOUN
ftr-362	3983	13	review	review	NOUN
ftr-362	3983	14	[	[	X
ftr-362	3983	15	vol	vol	NOUN
ftr-362	3983	16	.	.	PUNCT
ftr-362	3984	1	10:9	10:9	NUM
ftr-362	3984	2	care	care	NOUN
ftr-362	3984	3	act	act	NOUN
ftr-362	3984	4	,	,	PUNCT
ftr-362	3984	5	imposes	impose	VERB
ftr-362	3984	6	an	an	DET
ftr-362	3984	7	excise	excise	NOUN
ftr-362	3984	8	tax	tax	NOUN
ftr-362	3984	9	on	on	ADP
ftr-362	3984	10	insurers	insurer	NOUN
ftr-362	3984	11	if	if	SCONJ
ftr-362	3984	12	the	the	DET
ftr-362	3984	13	aggregate	aggregate	ADJ
ftr-362	3984	14	value	value	NOUN
ftr-362	3984	15	of	of	ADP
ftr-362	3984	16	employer	employer	NOUN
ftr-362	3984	17	-	-	PUNCT
ftr-362	3984	18	sponsored	sponsor	VERB
ftr-362	3984	19	health	health	NOUN
ftr-362	3984	20	insurance	insurance	NOUN
ftr-362	3984	21	coverage	coverage	NOUN
ftr-362	3984	22	and	and	CCONJ
ftr-362	3984	23	health	health	NOUN
ftr-362	3984	24	benefits	benefit	NOUN
ftr-362	3984	25	(	(	PUNCT
ftr-362	3984	26	except	except	SCONJ
ftr-362	3984	27	separate	separate	ADJ
ftr-362	3984	28	dental	dental	ADJ
ftr-362	3984	29	and	and	CCONJ
ftr-362	3984	30	optic	optic	ADJ
ftr-362	3984	31	coverage	coverage	NOUN
ftr-362	3984	32	)	)	PUNCT
ftr-362	3984	33	for	for	ADP
ftr-362	3984	34	an	an	DET
ftr-362	3984	35	employee	employee	NOUN
ftr-362	3984	36	(	(	PUNCT
ftr-362	3984	37	including	include	VERB
ftr-362	3984	38	former	former	ADJ
ftr-362	3984	39	employees	employee	NOUN
ftr-362	3984	40	,	,	PUNCT
ftr-362	3984	41	surviving	survive	VERB
ftr-362	3984	42	spouses	spouse	NOUN
ftr-362	3984	43	and	and	CCONJ
ftr-362	3984	44	any	any	DET
ftr-362	3984	45	other	other	ADJ
ftr-362	3984	46	primary	primary	ADJ
ftr-362	3984	47	insured	insure	VERB
ftr-362	3984	48	individuals	individual	NOUN
ftr-362	3984	49	)	)	PUNCT
ftr-362	3984	50	exceeds	exceed	VERB
ftr-362	3984	51	a	a	DET
ftr-362	3984	52	threshold	threshold	NOUN
ftr-362	3984	53	amount	amount	NOUN
ftr-362	3984	54	.	.	PUNCT
ftr-362	3985	1	the	the	DET
ftr-362	3985	2	amount	amount	NOUN
ftr-362	3985	3	of	of	ADP
ftr-362	3985	4	the	the	DET
ftr-362	3985	5	tax	tax	NOUN
ftr-362	3985	6	is	be	AUX
ftr-362	3985	7	40	40	NUM
ftr-362	3985	8	percent	percent	NOUN
ftr-362	3985	9	of	of	ADP
ftr-362	3985	10	the	the	DET
ftr-362	3985	11	aggregate	aggregate	ADJ
ftr-362	3985	12	value	value	NOUN
ftr-362	3985	13	that	that	PRON
ftr-362	3985	14	exceeds	exceed	VERB
ftr-362	3985	15	the	the	DET
ftr-362	3985	16	threshold	threshold	NOUN
ftr-362	3985	17	amount	amount	NOUN
ftr-362	3985	18	.	.	PUNCT
ftr-362	3986	1	for	for	ADP
ftr-362	3986	2	2018	2018	NUM
ftr-362	3986	3	,	,	PUNCT
ftr-362	3986	4	the	the	DET
ftr-362	3986	5	threshold	threshold	NOUN
ftr-362	3986	6	amount	amount	NOUN
ftr-362	3986	7	is	be	AUX
ftr-362	3986	8	$	$	SYM
ftr-362	3986	9	10,200	10,200	NUM
ftr-362	3986	10	for	for	ADP
ftr-362	3986	11	individual	individual	ADJ
ftr-362	3986	12	coverage	coverage	NOUN
ftr-362	3986	13	and	and	CCONJ
ftr-362	3986	14	$	$	SYM
ftr-362	3986	15	27,500	27,500	NUM
ftr-362	3986	16	for	for	ADP
ftr-362	3986	17	family	family	NOUN
ftr-362	3986	18	coverage	coverage	NOUN
ftr-362	3986	19	,	,	PUNCT
ftr-362	3986	20	multiplied	multiply	VERB
ftr-362	3986	21	by	by	ADP
ftr-362	3986	22	the	the	DET
ftr-362	3986	23	health	health	NOUN
ftr-362	3986	24	cost	cost	NOUN
ftr-362	3986	25	adjustment	adjustment	NOUN
ftr-362	3986	26	percentage	percentage	NOUN
ftr-362	3986	27	(	(	PUNCT
ftr-362	3986	28	a	a	DET
ftr-362	3986	29	multiplier	multiplier	ADV
ftr-362	3986	30	designed	design	VERB
ftr-362	3986	31	to	to	PART
ftr-362	3986	32	increase	increase	VERB
ftr-362	3986	33	the	the	DET
ftr-362	3986	34	thresholds	threshold	NOUN
ftr-362	3986	35	if	if	SCONJ
ftr-362	3986	36	the	the	DET
ftr-362	3986	37	actual	actual	ADJ
ftr-362	3986	38	growth	growth	NOUN
ftr-362	3986	39	in	in	ADP
ftr-362	3986	40	health	health	NOUN
ftr-362	3986	41	care	care	NOUN
ftr-362	3986	42	between	between	ADP
ftr-362	3986	43	2010	2010	NUM
ftr-362	3986	44	and	and	CCONJ
ftr-362	3986	45	2018	2018	NUM
ftr-362	3986	46	exceeds	exceed	VERB
ftr-362	3986	47	the	the	DET
ftr-362	3986	48	projected	project	VERB
ftr-362	3986	49	growth	growth	NOUN
ftr-362	3986	50	for	for	ADP
ftr-362	3986	51	that	that	DET
ftr-362	3986	52	period	period	NOUN
ftr-362	3986	53	)	)	PUNCT
ftr-362	3986	54	,	,	PUNCT
ftr-362	3986	55	increased	increase	VERB
ftr-362	3986	56	by	by	ADP
ftr-362	3986	57	an	an	DET
ftr-362	3986	58	age	age	NOUN
ftr-362	3986	59	and	and	CCONJ
ftr-362	3986	60	gender	gender	NOUN
ftr-362	3986	61	adjusted	adjust	VERB
ftr-362	3986	62	excess	excess	ADJ
ftr-362	3986	63	premium	premium	NOUN
ftr-362	3986	64	amount	amount	NOUN
ftr-362	3986	65	.	.	PUNCT
ftr-362	3987	1	the	the	DET
ftr-362	3987	2	threshold	threshold	NOUN
ftr-362	3987	3	amounts	amount	NOUN
ftr-362	3987	4	are	be	AUX
ftr-362	3987	5	increased	increase	VERB
ftr-362	3987	6	for	for	ADP
ftr-362	3987	7	individuals	individual	NOUN
ftr-362	3987	8	who	who	PRON
ftr-362	3987	9	have	have	AUX
ftr-362	3987	10	attained	attain	VERB
ftr-362	3987	11	age	age	NOUN
ftr-362	3987	12	of	of	ADP
ftr-362	3987	13	55	55	NUM
ftr-362	3987	14	who	who	PRON
ftr-362	3987	15	are	be	AUX
ftr-362	3987	16	non	non	ADJ
ftr-362	3987	17	-	-	ADJ
ftr-362	3987	18	medicare	medicare	ADJ
ftr-362	3987	19	eligible	eligible	ADJ
ftr-362	3987	20	and	and	CCONJ
ftr-362	3987	21	receiving	receive	VERB
ftr-362	3987	22	employer	employer	NOUN
ftr-362	3987	23	-	-	PUNCT
ftr-362	3987	24	sponsored	sponsor	VERB
ftr-362	3987	25	retiree	retiree	NOUN
ftr-362	3987	26	health	health	NOUN
ftr-362	3987	27	coverage	coverage	NOUN
ftr-362	3987	28	or	or	CCONJ
ftr-362	3987	29	who	who	PRON
ftr-362	3987	30	are	be	AUX
ftr-362	3987	31	covered	cover	VERB
ftr-362	3987	32	by	by	ADP
ftr-362	3987	33	a	a	DET
ftr-362	3987	34	plan	plan	NOUN
ftr-362	3987	35	sponsored	sponsor	VERB
ftr-362	3987	36	by	by	ADP
ftr-362	3987	37	an	an	DET
ftr-362	3987	38	employer	employer	NOUN
ftr-362	3987	39	the	the	DET
ftr-362	3987	40	majority	majority	NOUN
ftr-362	3987	41	of	of	ADP
ftr-362	3987	42	whose	whose	DET
ftr-362	3987	43	employees	employee	NOUN
ftr-362	3987	44	covered	cover	VERB
ftr-362	3987	45	by	by	ADP
ftr-362	3987	46	the	the	DET
ftr-362	3987	47	plan	plan	NOUN
ftr-362	3987	48	are	be	AUX
ftr-362	3987	49	engaged	engage	VERB
ftr-362	3987	50	in	in	ADP
ftr-362	3987	51	a	a	DET
ftr-362	3987	52	certain	certain	ADJ
ftr-362	3987	53	high	high	ADJ
ftr-362	3987	54	risk	risk	NOUN
ftr-362	3987	55	professions	profession	NOUN
ftr-362	3987	56	.	.	PUNCT
ftr-362	3988	1	for	for	ADP
ftr-362	3988	2	a	a	DET
ftr-362	3988	3	self	self	NOUN
ftr-362	3988	4	-	-	PUNCT
ftr-362	3988	5	insured	insure	VERB
ftr-362	3988	6	group	group	NOUN
ftr-362	3988	7	health	health	NOUN
ftr-362	3988	8	plan	plan	NOUN
ftr-362	3988	9	,	,	PUNCT
ftr-362	3988	10	a	a	DET
ftr-362	3988	11	health	health	NOUN
ftr-362	3988	12	fsa	fsa	PROPN
ftr-362	3988	13	or	or	CCONJ
ftr-362	3988	14	an	an	DET
ftr-362	3988	15	hra	hra	PROPN
ftr-362	3988	16	,	,	PUNCT
ftr-362	3988	17	the	the	DET
ftr-362	3988	18	excise	excise	NOUN
ftr-362	3988	19	tax	tax	NOUN
ftr-362	3988	20	is	be	AUX
ftr-362	3988	21	paid	pay	VERB
ftr-362	3988	22	by	by	ADP
ftr-362	3988	23	the	the	DET
ftr-362	3988	24	entity	entity	NOUN
ftr-362	3988	25	that	that	PRON
ftr-362	3988	26	administers	administer	VERB
ftr-362	3988	27	the	the	DET
ftr-362	3988	28	plan	plan	NOUN
ftr-362	3988	29	.	.	PUNCT
ftr-362	3989	1	if	if	SCONJ
ftr-362	3989	2	the	the	DET
ftr-362	3989	3	employer	employer	NOUN
ftr-362	3989	4	acts	act	VERB
ftr-362	3989	5	as	as	ADP
ftr-362	3989	6	the	the	DET
ftr-362	3989	7	plan	plan	NOUN
ftr-362	3989	8	administrator	administrator	NOUN
ftr-362	3989	9	,	,	PUNCT
ftr-362	3989	10	the	the	DET
ftr-362	3989	11	excise	excise	NOUN
ftr-362	3989	12	tax	tax	NOUN
ftr-362	3989	13	is	be	AUX
ftr-362	3989	14	paid	pay	VERB
ftr-362	3989	15	by	by	ADP
ftr-362	3989	16	the	the	DET
ftr-362	3989	17	employer	employer	NOUN
ftr-362	3989	18	.	.	PUNCT
ftr-362	3990	1	employer	employer	NOUN
ftr-362	3990	2	-	-	PUNCT
ftr-362	3990	3	sponsored	sponsor	VERB
ftr-362	3990	4	health	health	NOUN
ftr-362	3990	5	insurance	insurance	NOUN
ftr-362	3990	6	coverage	coverage	NOUN
ftr-362	3990	7	includes	include	VERB
ftr-362	3990	8	both	both	CCONJ
ftr-362	3990	9	insured	insure	VERB
ftr-362	3990	10	and	and	CCONJ
ftr-362	3990	11	self	self	NOUN
ftr-362	3990	12	-	-	PUNCT
ftr-362	3990	13	insured	insure	VERB
ftr-362	3990	14	health	health	NOUN
ftr-362	3990	15	coverage	coverage	NOUN
ftr-362	3990	16	excludable	excludable	ADJ
ftr-362	3990	17	from	from	ADP
ftr-362	3990	18	the	the	DET
ftr-362	3990	19	employee	employee	NOUN
ftr-362	3990	20	’s	’s	PART
ftr-362	3990	21	gross	gross	ADJ
ftr-362	3990	22	income	income	NOUN
ftr-362	3990	23	;	;	PUNCT
ftr-362	3990	24	for	for	ADP
ftr-362	3990	25	a	a	DET
ftr-362	3990	26	self	self	NOUN
ftr-362	3990	27	-	-	PUNCT
ftr-362	3990	28	employed	employ	VERB
ftr-362	3990	29	individual	individual	NOUN
ftr-362	3990	30	,	,	PUNCT
ftr-362	3990	31	the	the	DET
ftr-362	3990	32	coverage	coverage	NOUN
ftr-362	3990	33	for	for	ADP
ftr-362	3990	34	any	any	DET
ftr-362	3990	35	portion	portion	NOUN
ftr-362	3990	36	of	of	ADP
ftr-362	3990	37	which	which	PRON
ftr-362	3990	38	a	a	DET
ftr-362	3990	39	deduction	deduction	NOUN
ftr-362	3990	40	is	be	AUX
ftr-362	3990	41	allowable	allowable	ADJ
ftr-362	3990	42	under	under	ADP
ftr-362	3990	43	§	§	PROPN
ftr-362	3990	44	162(l	162(l	NOUN
ftr-362	3990	45	)	)	PUNCT
ftr-362	3990	46	.	.	PUNCT
ftr-362	3991	1	if	if	SCONJ
ftr-362	3991	2	an	an	DET
ftr-362	3991	3	employer	employer	NOUN
ftr-362	3991	4	reports	report	VERB
ftr-362	3991	5	to	to	ADP
ftr-362	3991	6	insurers	insurer	NOUN
ftr-362	3991	7	,	,	PUNCT
ftr-362	3991	8	plan	plan	NOUN
ftr-362	3991	9	administrators	administrator	NOUN
ftr-362	3991	10	,	,	PUNCT
ftr-362	3991	11	and	and	CCONJ
ftr-362	3991	12	the	the	DET
ftr-362	3991	13	irs	irs	PROPN
ftr-362	3991	14	a	a	DET
ftr-362	3991	15	lower	low	ADJ
ftr-362	3991	16	amount	amount	NOUN
ftr-362	3991	17	of	of	ADP
ftr-362	3991	18	insurance	insurance	NOUN
ftr-362	3991	19	cost	cost	NOUN
ftr-362	3991	20	subject	subject	NOUN
ftr-362	3991	21	to	to	ADP
ftr-362	3991	22	the	the	DET
ftr-362	3991	23	excise	excise	NOUN
ftr-362	3991	24	tax	tax	NOUN
ftr-362	3991	25	than	than	ADP
ftr-362	3991	26	required	require	VERB
ftr-362	3991	27	,	,	PUNCT
ftr-362	3991	28	the	the	DET
ftr-362	3991	29	employer	employer	NOUN
ftr-362	3991	30	is	be	AUX
ftr-362	3991	31	subject	subject	ADJ
ftr-362	3991	32	to	to	ADP
ftr-362	3991	33	a	a	DET
ftr-362	3991	34	penalty	penalty	NOUN
ftr-362	3991	35	equal	equal	ADJ
ftr-362	3991	36	to	to	ADP
ftr-362	3991	37	the	the	DET
ftr-362	3991	38	sum	sum	NOUN
ftr-362	3991	39	of	of	ADP
ftr-362	3991	40	any	any	DET
ftr-362	3991	41	additional	additional	ADJ
ftr-362	3991	42	excise	excise	NOUN
ftr-362	3991	43	tax	tax	NOUN
ftr-362	3991	44	that	that	PRON
ftr-362	3991	45	each	each	DET
ftr-362	3991	46	such	such	ADJ
ftr-362	3991	47	insurer	insurer	NOUN
ftr-362	3991	48	and	and	CCONJ
ftr-362	3991	49	administrator	administrator	NOUN
ftr-362	3991	50	would	would	AUX
ftr-362	3991	51	have	have	AUX
ftr-362	3991	52	owed	owe	VERB
ftr-362	3991	53	if	if	SCONJ
ftr-362	3991	54	the	the	DET
ftr-362	3991	55	employer	employer	NOUN
ftr-362	3991	56	had	have	AUX
ftr-362	3991	57	reported	report	VERB
ftr-362	3991	58	correctly	correctly	ADV
ftr-362	3991	59	and	and	CCONJ
ftr-362	3991	60	interest	interest	NOUN
ftr-362	3991	61	attributable	attributable	ADJ
ftr-362	3991	62	to	to	ADP
ftr-362	3991	63	that	that	DET
ftr-362	3991	64	additional	additional	ADJ
ftr-362	3991	65	excise	excise	NOUN
ftr-362	3991	66	tax	tax	NOUN
ftr-362	3991	67	.	.	PUNCT
ftr-362	3992	1	the	the	DET
ftr-362	3992	2	excise	excise	NOUN
ftr-362	3992	3	tax	tax	NOUN
ftr-362	3992	4	is	be	AUX
ftr-362	3992	5	not	not	PART
ftr-362	3992	6	deductible	deductible	ADJ
ftr-362	3992	7	under	under	ADP
ftr-362	3992	8	the	the	DET
ftr-362	3992	9	income	income	NOUN
ftr-362	3992	10	tax	tax	NOUN
ftr-362	3992	11	.	.	PUNCT
ftr-362	3993	1	•	•	NUM
ftr-362	3993	2	although	although	SCONJ
ftr-362	3993	3	the	the	DET
ftr-362	3993	4	staff	staff	NOUN
ftr-362	3993	5	of	of	ADP
ftr-362	3993	6	the	the	DET
ftr-362	3993	7	joint	joint	ADJ
ftr-362	3993	8	committee	committee	NOUN
ftr-362	3993	9	on	on	ADP
ftr-362	3993	10	taxation	taxation	NOUN
ftr-362	3993	11	did	do	AUX
ftr-362	3993	12	not	not	PART
ftr-362	3993	13	score	score	VERB
ftr-362	3993	14	this	this	DET
ftr-362	3993	15	provision	provision	NOUN
ftr-362	3993	16	for	for	ADP
ftr-362	3993	17	revenue	revenue	NOUN
ftr-362	3993	18	effects	effect	NOUN
ftr-362	3993	19	,	,	PUNCT
ftr-362	3993	20	because	because	SCONJ
ftr-362	3993	21	its	its	PRON
ftr-362	3993	22	effective	effective	ADJ
ftr-362	3993	23	date	date	NOUN
ftr-362	3993	24	is	be	AUX
ftr-362	3993	25	outside	outside	ADP
ftr-362	3993	26	the	the	DET
ftr-362	3993	27	5	5	NUM
ftr-362	3993	28	-	-	PUNCT
ftr-362	3993	29	year	year	NOUN
ftr-362	3993	30	window	window	NOUN
ftr-362	3993	31	for	for	ADP
ftr-362	3993	32	scoring	score	VERB
ftr-362	3993	33	revenue	revenue	NOUN
ftr-362	3993	34	effects	effect	NOUN
ftr-362	3993	35	,	,	PUNCT
ftr-362	3993	36	despite	despite	SCONJ
ftr-362	3993	37	being	be	AUX
ftr-362	3993	38	in	in	ADP
ftr-362	3993	39	the	the	DET
ftr-362	3993	40	“	"	PUNCT
ftr-362	3993	41	revenue	revenue	NOUN
ftr-362	3993	42	provisions	provision	NOUN
ftr-362	3993	43	”	"	PUNCT
ftr-362	3993	44	of	of	ADP
ftr-362	3993	45	the	the	DET
ftr-362	3993	46	act	act	NOUN
ftr-362	3993	47	,	,	PUNCT
ftr-362	3993	48	congress	congress	PROPN
ftr-362	3993	49	does	do	AUX
ftr-362	3993	50	not	not	PART
ftr-362	3993	51	really	really	ADV
ftr-362	3993	52	intend	intend	VERB
ftr-362	3993	53	that	that	DET
ftr-362	3993	54	provision	provision	NOUN
ftr-362	3993	55	raise	raise	VERB
ftr-362	3993	56	much	much	ADJ
ftr-362	3993	57	revenue	revenue	NOUN
ftr-362	3993	58	.	.	PUNCT
ftr-362	3994	1	it	it	PRON
ftr-362	3994	2	intends	intend	VERB
ftr-362	3994	3	to	to	PART
ftr-362	3994	4	discourage	discourage	VERB
ftr-362	3994	5	employers	employer	NOUN
ftr-362	3994	6	from	from	ADP
ftr-362	3994	7	providing	provide	VERB
ftr-362	3994	8	high	high	ADJ
ftr-362	3994	9	cost	cost	NOUN
ftr-362	3994	10	,	,	PUNCT
ftr-362	3994	11	i.e.	i.e.	X
ftr-362	3994	12	,	,	PUNCT
ftr-362	3994	13	cadillac	cadillac	PROPN
ftr-362	3994	14	,	,	PUNCT
ftr-362	3994	15	health	health	NOUN
ftr-362	3994	16	plans	plan	NOUN
ftr-362	3994	17	.	.	PUNCT
ftr-362	3995	1	xii	xii	NOUN
ftr-362	3995	2	.	.	PUNCT
ftr-362	3996	1	tax	tax	NOUN
ftr-362	3996	2	legislation	legislation	NOUN
ftr-362	3996	3	a.	a.	NOUN
ftr-362	3996	4	enacted	enact	VERB
ftr-362	3996	5	1	1	NUM
ftr-362	3996	6	.	.	PUNCT
ftr-362	3996	7	h.r	h.r	PROPN
ftr-362	3996	8	.	.	PROPN
ftr-362	3996	9	4462	4462	NUM
ftr-362	3996	10	,	,	PUNCT
ftr-362	3996	11	p.l	p.l	PROPN
ftr-362	3996	12	.	.	NOUN
ftr-362	3996	13	111	111	NUM
ftr-362	3996	14	-	-	SYM
ftr-362	3996	15	126	126	NUM
ftr-362	3996	16	,	,	PUNCT
ftr-362	3996	17	was	be	AUX
ftr-362	3996	18	signed	sign	VERB
ftr-362	3996	19	by	by	ADP
ftr-362	3996	20	president	president	PROPN
ftr-362	3996	21	obama	obama	PROPN
ftr-362	3996	22	on	on	ADP
ftr-362	3996	23	1/22/10	1/22/10	NUM
ftr-362	3996	24	.	.	PUNCT
ftr-362	3997	1	the	the	DET
ftr-362	3997	2	law	law	NOUN
ftr-362	3997	3	permits	permit	VERB
ftr-362	3997	4	donors	donor	NOUN
ftr-362	3997	5	who	who	PRON
ftr-362	3997	6	itemize	itemize	VERB
ftr-362	3997	7	deductions	deduction	NOUN
ftr-362	3997	8	on	on	ADP
ftr-362	3997	9	their	their	PRON
ftr-362	3997	10	2009	2009	NUM
ftr-362	3997	11	tax	tax	NOUN
ftr-362	3997	12	returns	return	NOUN
ftr-362	3997	13	to	to	PART
ftr-362	3997	14	deduct	deduct	VERB
ftr-362	3997	15	on	on	ADP
ftr-362	3997	16	their	their	PRON
ftr-362	3997	17	2009	2009	NUM
ftr-362	3997	18	returns	return	NOUN
ftr-362	3997	19	any	any	DET
ftr-362	3997	20	charitable	charitable	ADJ
ftr-362	3997	21	contributions	contribution	NOUN
ftr-362	3997	22	for	for	ADP
ftr-362	3997	23	the	the	DET
ftr-362	3997	24	relief	relief	NOUN
ftr-362	3997	25	of	of	ADP
ftr-362	3997	26	victims	victim	NOUN
ftr-362	3997	27	of	of	ADP
ftr-362	3997	28	the	the	DET
ftr-362	3997	29	haitian	haitian	ADJ
ftr-362	3997	30	earthquake	earthquake	NOUN
ftr-362	3997	31	made	make	VERB
ftr-362	3997	32	in	in	ADP
ftr-362	3997	33	cash	cash	NOUN
ftr-362	3997	34	after	after	ADP
ftr-362	3997	35	1/11/10	1/11/10	NUM
ftr-362	3997	36	and	and	CCONJ
ftr-362	3997	37	before	before	ADP
ftr-362	3997	38	3/1/10	3/1/10	NUM
ftr-362	3997	39	.	.	PUNCT
ftr-362	3997	40	2011	2011	NUM
ftr-362	3997	41	]	]	PUNCT
ftr-362	3997	42	recent	recent	ADJ
ftr-362	3997	43	developments	development	NOUN
ftr-362	3997	44	in	in	ADP
ftr-362	3997	45	federal	federal	ADJ
ftr-362	3997	46	income	income	NOUN
ftr-362	3997	47	taxation	taxation	NOUN
ftr-362	3997	48	761	761	NUM
ftr-362	3997	49	2	2	NUM
ftr-362	3997	50	.	.	PUNCT
ftr-362	3997	51	h.r	h.r	PROPN
ftr-362	3997	52	.	.	PROPN
ftr-362	3997	53	4691	4691	NUM
ftr-362	3997	54	,	,	PUNCT
ftr-362	3997	55	the	the	DET
ftr-362	3997	56	temporary	temporary	ADJ
ftr-362	3997	57	extension	extension	NOUN
ftr-362	3997	58	act	act	NOUN
ftr-362	3997	59	of	of	ADP
ftr-362	3997	60	2010	2010	NUM
ftr-362	3997	61	,	,	PUNCT
ftr-362	3997	62	p.l	p.l	PROPN
ftr-362	3997	63	.	.	NOUN
ftr-362	3997	64	111	111	NUM
ftr-362	3997	65	-	-	SYM
ftr-362	3997	66	144	144	NUM
ftr-362	3997	67	,	,	PUNCT
ftr-362	3997	68	was	be	AUX
ftr-362	3997	69	signed	sign	VERB
ftr-362	3997	70	by	by	ADP
ftr-362	3997	71	president	president	PROPN
ftr-362	3997	72	obama	obama	PROPN
ftr-362	3997	73	on	on	ADP
ftr-362	3997	74	3/2/10	3/2/10	NUM
ftr-362	3997	75	.	.	PUNCT
ftr-362	3998	1	the	the	DET
ftr-362	3998	2	signing	signing	NOUN
ftr-362	3998	3	ceremony	ceremony	NOUN
ftr-362	3998	4	consisted	consist	VERB
ftr-362	3998	5	of	of	ADP
ftr-362	3998	6	a	a	DET
ftr-362	3998	7	“	"	PUNCT
ftr-362	3998	8	tea	tea	NOUN
ftr-362	3998	9	party	party	NOUN
ftr-362	3998	10	”	"	PUNCT
ftr-362	3998	11	at	at	ADP
ftr-362	3998	12	which	which	PRON
ftr-362	3998	13	the	the	DET
ftr-362	3998	14	president	president	NOUN
ftr-362	3998	15	was	be	AUX
ftr-362	3998	16	tea	tea	NOUN
ftr-362	3998	17	-	-	PUNCT
ftr-362	3998	18	bagged	bag	VERB
ftr-362	3998	19	,	,	PUNCT
ftr-362	3998	20	i.e.	i.e.	X
ftr-362	3998	21	,	,	PUNCT
ftr-362	3998	22	tea	tea	NOUN
ftr-362	3998	23	bags	bag	NOUN
ftr-362	3998	24	were	be	AUX
ftr-362	3998	25	thrown	throw	VERB
ftr-362	3998	26	at	at	ADP
ftr-362	3998	27	him	he	PRON
ftr-362	3998	28	.	.	PUNCT
ftr-362	3999	1	3	3	X
ftr-362	3999	2	.	.	X
ftr-362	3999	3	the	the	DET
ftr-362	3999	4	hiring	hiring	NOUN
ftr-362	3999	5	incentives	incentive	NOUN
ftr-362	3999	6	to	to	PART
ftr-362	3999	7	restore	restore	VERB
ftr-362	3999	8	employment	employment	NOUN
ftr-362	3999	9	(	(	PUNCT
ftr-362	3999	10	“	"	PUNCT
ftr-362	3999	11	hire	hire	VERB
ftr-362	3999	12	act	act	NOUN
ftr-362	3999	13	”	"	PUNCT
ftr-362	3999	14	)	)	PUNCT
ftr-362	3999	15	,	,	PUNCT
ftr-362	3999	16	p.l	p.l	PROPN
ftr-362	3999	17	.	.	NOUN
ftr-362	3999	18	111	111	NUM
ftr-362	3999	19	-	-	SYM
ftr-362	3999	20	147	147	NUM
ftr-362	3999	21	,	,	PUNCT
ftr-362	3999	22	was	be	AUX
ftr-362	3999	23	signed	sign	VERB
ftr-362	3999	24	by	by	ADP
ftr-362	3999	25	president	president	PROPN
ftr-362	3999	26	obama	obama	PROPN
ftr-362	3999	27	on	on	ADP
ftr-362	3999	28	3/18/10	3/18/10	PROPN
ftr-362	3999	29	.	.	PUNCT
ftr-362	4000	1	it	it	PRON
ftr-362	4000	2	is	be	AUX
ftr-362	4000	3	a	a	DET
ftr-362	4000	4	$	$	SYM
ftr-362	4000	5	17.6	17.6	NUM
ftr-362	4000	6	-	-	PUNCT
ftr-362	4000	7	billion	billion	NUM
ftr-362	4000	8	“	"	PUNCT
ftr-362	4000	9	jobs	job	NOUN
ftr-362	4000	10	package	package	NOUN
ftr-362	4000	11	.	.	PUNCT
ftr-362	4000	12	”	"	PUNCT
ftr-362	4001	1	4	4	NUM
ftr-362	4001	2	.	.	X
ftr-362	4001	3	h.r	h.r	PROPN
ftr-362	4001	4	.	.	PROPN
ftr-362	4001	5	3590	3590	NUM
ftr-362	4001	6	,	,	PUNCT
ftr-362	4001	7	the	the	DET
ftr-362	4001	8	patient	patient	NOUN
ftr-362	4001	9	protection	protection	NOUN
ftr-362	4001	10	and	and	CCONJ
ftr-362	4001	11	affordable	affordable	ADJ
ftr-362	4001	12	care	care	NOUN
ftr-362	4001	13	act	act	NOUN
ftr-362	4001	14	(	(	PUNCT
ftr-362	4001	15	“	"	PUNCT
ftr-362	4001	16	ppaca	ppaca	NOUN
ftr-362	4001	17	”	"	PUNCT
ftr-362	4001	18	–	–	PUNCT
ftr-362	4001	19	pronounced	pronounce	VERB
ftr-362	4001	20	“	"	PUNCT
ftr-362	4001	21	pee	pee	NOUN
ftr-362	4001	22	-	-	PUNCT
ftr-362	4001	23	pac	pac	NOUN
ftr-362	4001	24	-	-	PROPN
ftr-362	4001	25	a	a	PRON
ftr-362	4001	26	”	"	PUNCT
ftr-362	4001	27	)	)	PUNCT
ftr-362	4001	28	,	,	PUNCT
ftr-362	4001	29	p.l.111	p.l.111	NOUN
ftr-362	4001	30	-	-	PUNCT
ftr-362	4001	31	148	148	NUM
ftr-362	4001	32	,	,	PUNCT
ftr-362	4001	33	was	be	AUX
ftr-362	4001	34	signed	sign	VERB
ftr-362	4001	35	by	by	ADP
ftr-362	4001	36	president	president	PROPN
ftr-362	4001	37	obama	obama	PROPN
ftr-362	4001	38	on	on	ADP
ftr-362	4001	39	3/23/10	3/23/10	NUM
ftr-362	4001	40	.	.	PUNCT
ftr-362	4002	1	5	5	NUM
ftr-362	4002	2	.	.	X
ftr-362	4002	3	h.r	h.r	PROPN
ftr-362	4002	4	.	.	PROPN
ftr-362	4002	5	4872	4872	NUM
ftr-362	4002	6	,	,	PUNCT
ftr-362	4002	7	the	the	DET
ftr-362	4002	8	health	health	NOUN
ftr-362	4002	9	care	care	NOUN
ftr-362	4002	10	and	and	CCONJ
ftr-362	4002	11	education	education	NOUN
ftr-362	4002	12	reconciliation	reconciliation	NOUN
ftr-362	4002	13	act	act	NOUN
ftr-362	4002	14	of	of	ADP
ftr-362	4002	15	2010	2010	NUM
ftr-362	4002	16	(	(	PUNCT
ftr-362	4002	17	“	"	PUNCT
ftr-362	4002	18	2010	2010	NUM
ftr-362	4002	19	health	health	NOUN
ftr-362	4002	20	care	care	PROPN
ftr-362	4002	21	act	act	PROPN
ftr-362	4002	22	”	"	PUNCT
ftr-362	4002	23	or	or	CCONJ
ftr-362	4002	24	“	"	PUNCT
ftr-362	4002	25	2010	2010	NUM
ftr-362	4002	26	reconciliation	reconciliation	NOUN
ftr-362	4002	27	act	act	NOUN
ftr-362	4002	28	”	"	PUNCT
ftr-362	4002	29	)	)	PUNCT
ftr-362	4002	30	,	,	PUNCT
ftr-362	4002	31	p.l	p.l	PROPN
ftr-362	4002	32	.	.	NOUN
ftr-362	4002	33	111	111	NUM
ftr-362	4002	34	-	-	SYM
ftr-362	4002	35	152	152	NUM
ftr-362	4002	36	,	,	PUNCT
ftr-362	4002	37	was	be	AUX
ftr-362	4002	38	signed	sign	VERB
ftr-362	4002	39	by	by	ADP
ftr-362	4002	40	president	president	PROPN
ftr-362	4002	41	obama	obama	PROPN
ftr-362	4002	42	on	on	ADP
ftr-362	4002	43	3/30/10	3/30/10	NUM
ftr-362	4002	44	.	.	PUNCT
ftr-362	4003	1	6	6	NUM
ftr-362	4003	2	.	.	X
ftr-362	4003	3	the	the	DET
ftr-362	4003	4	continuing	continue	VERB
ftr-362	4003	5	extension	extension	NOUN
ftr-362	4003	6	act	act	NOUN
ftr-362	4003	7	of	of	ADP
ftr-362	4003	8	2010	2010	NUM
ftr-362	4003	9	,	,	PUNCT
ftr-362	4003	10	p.l	p.l	PROPN
ftr-362	4003	11	.	.	PROPN
ftr-362	4003	12	111157	111157	NUM
ftr-362	4003	13	,	,	PUNCT
ftr-362	4003	14	was	be	AUX
ftr-362	4003	15	signed	sign	VERB
ftr-362	4003	16	by	by	ADP
ftr-362	4003	17	president	president	PROPN
ftr-362	4003	18	obama	obama	PROPN
ftr-362	4003	19	on	on	ADP
ftr-362	4003	20	4/15/10	4/15/10	NUM
ftr-362	4003	21	.	.	PUNCT
ftr-362	4004	1	it	it	PRON
ftr-362	4004	2	extends	extend	VERB
ftr-362	4004	3	the	the	DET
ftr-362	4004	4	cobra	cobra	NOUN
ftr-362	4004	5	subsidy	subsidy	NOUN
ftr-362	4004	6	to	to	ADP
ftr-362	4004	7	may	may	PROPN
ftr-362	4004	8	31	31	NUM
ftr-362	4004	9	,	,	PUNCT
ftr-362	4004	10	2010	2010	NUM
ftr-362	4004	11	.	.	PUNCT
ftr-362	4005	1	7	7	X
ftr-362	4005	2	.	.	X
ftr-362	4005	3	hr	hr	NOUN
ftr-362	4005	4	3962	3962	NUM
ftr-362	4005	5	,	,	PUNCT
ftr-362	4005	6	the	the	DET
ftr-362	4005	7	preservation	preservation	NOUN
ftr-362	4005	8	of	of	ADP
ftr-362	4005	9	access	access	NOUN
ftr-362	4005	10	to	to	PART
ftr-362	4005	11	care	care	VERB
ftr-362	4005	12	for	for	ADP
ftr-362	4005	13	medicare	medicare	PROPN
ftr-362	4005	14	beneficiaries	beneficiary	NOUN
ftr-362	4005	15	and	and	CCONJ
ftr-362	4005	16	pension	pension	NOUN
ftr-362	4005	17	relief	relief	NOUN
ftr-362	4005	18	act	act	NOUN
ftr-362	4005	19	of	of	ADP
ftr-362	4005	20	2010	2010	NUM
ftr-362	4005	21	,	,	PUNCT
ftr-362	4005	22	p.l	p.l	PROPN
ftr-362	4005	23	.	.	NOUN
ftr-362	4005	24	111	111	NUM
ftr-362	4005	25	-	-	SYM
ftr-362	4005	26	192	192	NUM
ftr-362	4005	27	,	,	PUNCT
ftr-362	4005	28	was	be	AUX
ftr-362	4005	29	signed	sign	VERB
ftr-362	4005	30	by	by	ADP
ftr-362	4005	31	president	president	PROPN
ftr-362	4005	32	obama	obama	PROPN
ftr-362	4005	33	on	on	ADP
ftr-362	4005	34	6/25/10	6/25/10	NUM
ftr-362	4005	35	.	.	NOUN
ftr-362	4005	36	8	8	NUM
ftr-362	4005	37	.	.	PUNCT
ftr-362	4006	1	the	the	DET
ftr-362	4006	2	homebuyer	homebuyer	PROPN
ftr-362	4006	3	assistance	assistance	NOUN
ftr-362	4006	4	and	and	CCONJ
ftr-362	4006	5	improvement	improvement	NOUN
ftr-362	4006	6	act	act	NOUN
ftr-362	4006	7	of	of	ADP
ftr-362	4006	8	2010	2010	NUM
ftr-362	4006	9	,	,	PUNCT
ftr-362	4006	10	p.l	p.l	PROPN
ftr-362	4006	11	.	.	NOUN
ftr-362	4006	12	111	111	NUM
ftr-362	4006	13	-	-	SYM
ftr-362	4006	14	198	198	NUM
ftr-362	4006	15	,	,	PUNCT
ftr-362	4006	16	was	be	AUX
ftr-362	4006	17	signed	sign	VERB
ftr-362	4006	18	by	by	ADP
ftr-362	4006	19	president	president	PROPN
ftr-362	4006	20	obama	obama	PROPN
ftr-362	4006	21	on	on	ADP
ftr-362	4006	22	7/2/10	7/2/10	NUM
ftr-362	4006	23	.	.	PUNCT
ftr-362	4007	1	9	9	NUM
ftr-362	4007	2	.	.	X
ftr-362	4008	1	the	the	DET
ftr-362	4008	2	small	small	ADJ
ftr-362	4008	3	business	business	NOUN
ftr-362	4008	4	jobs	job	NOUN
ftr-362	4008	5	act	act	NOUN
ftr-362	4008	6	of	of	ADP
ftr-362	4008	7	2010	2010	NUM
ftr-362	4008	8	,	,	PUNCT
ftr-362	4008	9	p.l	p.l	PROPN
ftr-362	4008	10	.	.	PROPN
ftr-362	4008	11	111240	111240	NUM
ftr-362	4008	12	,	,	PUNCT
ftr-362	4008	13	was	be	AUX
ftr-362	4008	14	signed	sign	VERB
ftr-362	4008	15	by	by	ADP
ftr-362	4008	16	president	president	PROPN
ftr-362	4008	17	obama	obama	PROPN
ftr-362	4008	18	on	on	ADP
ftr-362	4008	19	9/27/10	9/27/10	NUM
ftr-362	4008	20	.	.	PUNCT
ftr-362	4009	1	this	this	DET
ftr-362	4009	2	act	act	NOUN
ftr-362	4009	3	will	will	AUX
ftr-362	4009	4	create	create	VERB
ftr-362	4009	5	millions	million	NOUN
ftr-362	4009	6	upon	upon	SCONJ
ftr-362	4009	7	millions	million	NOUN
ftr-362	4009	8	of	of	ADP
ftr-362	4009	9	good	good	ADJ
ftr-362	4009	10	paying	pay	VERB
ftr-362	4009	11	jobs	job	NOUN
ftr-362	4009	12	.	.	PUNCT
ftr-362	4010	1	the	the	DET
ftr-362	4010	2	tax	tax	NOUN
ftr-362	4010	3	relief	relief	NOUN
ftr-362	4010	4	,	,	PUNCT
ftr-362	4010	5	unemployment	unemployment	NOUN
ftr-362	4010	6	insurance	insurance	NOUN
ftr-362	4010	7	reauthorization	reauthorization	NOUN
ftr-362	4010	8	,	,	PUNCT
ftr-362	4010	9	and	and	CCONJ
ftr-362	4010	10	job	job	NOUN
ftr-362	4010	11	creation	creation	NOUN
ftr-362	4010	12	act	act	NOUN
ftr-362	4010	13	of	of	ADP
ftr-362	4010	14	2010	2010	NUM
ftr-362	4010	15	(	(	PUNCT
ftr-362	4010	16	“	"	PUNCT
ftr-362	4010	17	the	the	DET
ftr-362	4010	18	compromise	compromise	NOUN
ftr-362	4010	19	tax	tax	NOUN
ftr-362	4010	20	relief	relief	NOUN
ftr-362	4010	21	act	act	NOUN
ftr-362	4010	22	of	of	ADP
ftr-362	4010	23	2010	2010	NUM
ftr-362	4010	24	”	"	PUNCT
ftr-362	4010	25	)	)	PUNCT
ftr-362	4010	26	,	,	PUNCT
ftr-362	4010	27	p.l	p.l	PROPN
ftr-362	4010	28	.	.	NOUN
ftr-362	4010	29	111	111	NUM
ftr-362	4010	30	-	-	SYM
ftr-362	4010	31	312	312	NUM
ftr-362	4010	32	,	,	PUNCT
ftr-362	4010	33	was	be	AUX
ftr-362	4010	34	signed	sign	VERB
ftr-362	4010	35	by	by	ADP
ftr-362	4010	36	president	president	PROPN
ftr-362	4010	37	obama	obama	PROPN
ftr-362	4010	38	on	on	ADP
ftr-362	4010	39	12/17/10	12/17/10	PROPN
ftr-362	4010	40	.	.	PUNCT
ftr-362	4011	1	it	it	PRON
ftr-362	4011	2	was	be	AUX
ftr-362	4011	3	a	a	DET
ftr-362	4011	4	compromise	compromise	NOUN
ftr-362	4011	5	arrived	arrive	VERB
ftr-362	4011	6	at	at	ADP
ftr-362	4011	7	between	between	ADP
ftr-362	4011	8	president	president	PROPN
ftr-362	4011	9	obama	obama	PROPN
ftr-362	4011	10	and	and	CCONJ
ftr-362	4011	11	republican	republican	ADJ
ftr-362	4011	12	congressional	congressional	ADJ
ftr-362	4011	13	leaders	leader	NOUN
ftr-362	4011	14	,	,	PUNCT
ftr-362	4011	15	and	and	CCONJ
ftr-362	4011	16	was	be	AUX
ftr-362	4011	17	based	base	VERB
ftr-362	4011	18	in	in	ADP
ftr-362	4011	19	part	part	NOUN
ftr-362	4011	20	upon	upon	SCONJ
ftr-362	4011	21	s.	s.	PROPN
ftr-362	4011	22	3793	3793	NUM
ftr-362	4011	23	,	,	PUNCT
ftr-362	4011	24	the	the	DET
ftr-362	4011	25	job	job	NOUN
ftr-362	4011	26	creation	creation	NOUN
ftr-362	4011	27	and	and	CCONJ
ftr-362	4011	28	tax	tax	NOUN
ftr-362	4011	29	cuts	cut	NOUN
ftr-362	4011	30	bill	bill	NOUN
ftr-362	4011	31	of	of	ADP
ftr-362	4011	32	2010	2010	NUM
ftr-362	4011	33	,	,	PUNCT
ftr-362	4011	34	which	which	PRON
ftr-362	4011	35	was	be	AUX
ftr-362	4011	36	introduced	introduce	VERB
ftr-362	4011	37	on	on	ADP
ftr-362	4011	38	9/16/10	9/16/10	NUM
ftr-362	4011	39	by	by	ADP
ftr-362	4011	40	sen	sen	PROPN
ftr-362	4011	41	.	.	PROPN
ftr-362	4011	42	baucus	baucus	PROPN
ftr-362	4011	43	.	.	PUNCT
ftr-362	4012	1	the	the	DET
ftr-362	4012	2	act	act	NOUN
ftr-362	4012	3	extends	extend	VERB
ftr-362	4012	4	individual	individual	ADJ
ftr-362	4012	5	tax	tax	NOUN
ftr-362	4012	6	reductions	reduction	NOUN
ftr-362	4012	7	(	(	PUNCT
ftr-362	4012	8	the	the	DET
ftr-362	4012	9	so	so	ADV
ftr-362	4012	10	-	-	PUNCT
ftr-362	4012	11	called	call	VERB
ftr-362	4012	12	“	"	PUNCT
ftr-362	4012	13	bush	bush	PROPN
ftr-362	4012	14	tax	tax	NOUN
ftr-362	4012	15	cuts	cut	NOUN
ftr-362	4012	16	”	"	PUNCT
ftr-362	4012	17	)	)	PUNCT
ftr-362	4012	18	for	for	ADP
ftr-362	4012	19	two	two	NUM
ftr-362	4012	20	years	year	NOUN
ftr-362	4012	21	,	,	PUNCT
ftr-362	4012	22	contains	contain	VERB
ftr-362	4012	23	economic	economic	ADJ
ftr-362	4012	24	stimulus	stimulus	NOUN
ftr-362	4012	25	incentives	incentive	NOUN
ftr-362	4012	26	,	,	PUNCT
ftr-362	4012	27	and	and	CCONJ
ftr-362	4012	28	provides	provide	VERB
ftr-362	4012	29	energy	energy	NOUN
ftr-362	4012	30	related	relate	VERB
ftr-362	4012	31	tax	tax	NOUN
ftr-362	4012	32	breaks	break	NOUN
ftr-362	4012	33	and	and	CCONJ
ftr-362	4012	34	disaster	disaster	NOUN
ftr-362	4012	35	relief	relief	NOUN
ftr-362	4012	36	.	.	PUNCT
ftr-362	4013	1	many	many	ADJ
ftr-362	4013	2	provisions	provision	NOUN
ftr-362	4013	3	of	of	ADP
ftr-362	4013	4	the	the	DET
ftr-362	4013	5	act	act	NOUN
ftr-362	4013	6	renewed	renew	VERB
ftr-362	4013	7	various	various	ADJ
ftr-362	4013	8	expiring	expire	VERB
ftr-362	4013	9	and	and	CCONJ
ftr-362	4013	10	expired	expire	VERB
ftr-362	4013	11	tax	tax	NOUN
ftr-362	4013	12	benefits	benefit	NOUN
ftr-362	4013	13	for	for	ADP
ftr-362	4013	14	individuals	individual	NOUN
ftr-362	4013	15	and	and	CCONJ
ftr-362	4013	16	businesses	business	NOUN
ftr-362	4013	17	,	,	PUNCT
ftr-362	4013	18	and	and	CCONJ
ftr-362	4013	19	they	they	PRON
ftr-362	4013	20	are	be	AUX
ftr-362	4013	21	thus	thus	ADV
ftr-362	4013	22	sometimes	sometimes	ADV
ftr-362	4013	23	referred	refer	VERB
ftr-362	4013	24	to	to	ADP
ftr-362	4013	25	as	as	ADP
ftr-362	4013	26	the	the	DET
ftr-362	4013	27	“	"	PUNCT
ftr-362	4013	28	jimmy	jimmy	PROPN
ftr-362	4013	29	johnson	johnson	PROPN
ftr-362	4013	30	”	"	PUNCT
ftr-362	4013	31	provisions	provision	NOUN
ftr-362	4013	32	.	.	PUNCT
ftr-362	4014	1	the	the	DET
ftr-362	4014	2	act	act	NOUN
ftr-362	4014	3	,	,	PUNCT
ftr-362	4014	4	§	§	PROPN
ftr-362	4014	5	§	§	PROPN
ftr-362	4014	6	301	301	NUM
ftr-362	4014	7	-	-	SYM
ftr-362	4014	8	304	304	NUM
ftr-362	4014	9	,	,	PUNCT
ftr-362	4014	10	also	also	ADV
ftr-362	4014	11	included	include	VERB
ftr-362	4014	12	estate	estate	NOUN
ftr-362	4014	13	,	,	PUNCT
ftr-362	4014	14	gift	gift	NOUN
ftr-362	4014	15	and	and	CCONJ
ftr-362	4014	16	generation	generation	NOUN
ftr-362	4014	17	-	-	PUNCT
ftr-362	4014	18	skipping	skip	VERB
ftr-362	4014	19	transfer	transfer	NOUN
ftr-362	4014	20	tax	tax	NOUN
ftr-362	4014	21	762	762	NUM
ftr-362	4014	22	florida	florida	PROPN
ftr-362	4014	23	tax	tax	NOUN
ftr-362	4014	24	review	review	NOUN
ftr-362	4014	25	[	[	X
ftr-362	4014	26	vol	vol	NOUN
ftr-362	4014	27	.	.	PUNCT
ftr-362	4015	1	10:9	10:9	NUM
ftr-362	4015	2	relief	relief	NOUN
ftr-362	4015	3	for	for	ADP
ftr-362	4015	4	the	the	DET
ftr-362	4015	5	years	year	NOUN
ftr-362	4015	6	2011	2011	NUM
ftr-362	4015	7	and	and	CCONJ
ftr-362	4015	8	2012	2012	NUM
ftr-362	4015	9	,	,	PUNCT
ftr-362	4015	10	including	include	VERB
ftr-362	4015	11	“	"	PUNCT
ftr-362	4015	12	portability	portability	NOUN
ftr-362	4015	13	”	"	PUNCT
ftr-362	4015	14	of	of	ADP
ftr-362	4015	15	the	the	DET
ftr-362	4015	16	marital	marital	ADJ
ftr-362	4015	17	deduction	deduction	NOUN
ftr-362	4015	18	.	.	PUNCT
ftr-362	4016	1	it	it	PRON
ftr-362	4016	2	is	be	AUX
ftr-362	4016	3	the	the	DET
ftr-362	4016	4	great	great	ADJ
ftr-362	4016	5	post	post	ADJ
ftr-362	4016	6	-	-	ADJ
ftr-362	4016	7	election	election	ADJ
ftr-362	4016	8	compromise	compromise	NOUN
ftr-362	4016	9	of	of	ADP
ftr-362	4016	10	2010	2010	NUM
ftr-362	4016	11	.	.	PUNCT