id	sid	tid	token	lemma	pos
ftr-366	1	1	florida	florida	PROPN
ftr-366	1	2	tax	tax	PROPN
ftr-366	1	3	review	review	PROPN
ftr-366	1	4	florida	florida	PROPN
ftr-366	1	5	tax	tax	NOUN
ftr-366	1	6	review	review	NOUN
ftr-366	1	7	volume	volume	NOUN
ftr-366	1	8	9	9	NUM
ftr-366	1	9	2008	2008	NUM
ftr-366	1	10	number	number	NOUN
ftr-366	1	11	2	2	NUM
ftr-366	1	12	corporate	corporate	ADJ
ftr-366	1	13	expatriation	expatriation	NOUN
ftr-366	1	14	:	:	PUNCT
ftr-366	1	15	a	a	DET
ftr-366	1	16	case	case	NOUN
ftr-366	1	17	analysis	analysis	NOUN
ftr-366	1	18	by	by	ADP
ftr-366	1	19	steven	steven	PROPN
ftr-366	1	20	h.	h.	PROPN
ftr-366	1	21	goldman	goldman	PROPN
ftr-366	1	22	i.	i.	PROPN
ftr-366	1	23	introduction	introduction	PROPN
ftr-366	1	24	....................................................................................	....................................................................................	PUNCT
ftr-366	1	25	72	72	NUM
ftr-366	1	26	ii	ii	NOUN
ftr-366	1	27	.	.	PUNCT
ftr-366	2	1	the	the	DET
ftr-366	2	2	transactions	transaction	NOUN
ftr-366	2	3	............................................................................	............................................................................	PUNCT
ftr-366	2	4	73	73	NUM
ftr-366	2	5	a.	a.	NOUN
ftr-366	2	6	the	the	DET
ftr-366	2	7	merger	merger	NOUN
ftr-366	2	8	................................................................................	................................................................................	PUNCT
ftr-366	3	1	73	73	NUM
ftr-366	3	2	1	1	NUM
ftr-366	3	3	.	.	PUNCT
ftr-366	4	1	the	the	DET
ftr-366	4	2	facts	fact	NOUN
ftr-366	4	3	......................................................................	......................................................................	PUNCT
ftr-366	4	4	73	73	NUM
ftr-366	4	5	2	2	NUM
ftr-366	4	6	.	.	PUNCT
ftr-366	4	7	tax	tax	NOUN
ftr-366	4	8	-	-	PUNCT
ftr-366	4	9	related	relate	VERB
ftr-366	4	10	objectives	objective	NOUN
ftr-366	4	11	.................................................	.................................................	PUNCT
ftr-366	5	1	76	76	NUM
ftr-366	5	2	b.	b.	NOUN
ftr-366	5	3	the	the	DET
ftr-366	5	4	transfer	transfer	NOUN
ftr-366	5	5	of	of	ADP
ftr-366	5	6	assets	asset	NOUN
ftr-366	5	7	...............................................................	...............................................................	PUNCT
ftr-366	6	1	77	77	NUM
ftr-366	6	2	1	1	NUM
ftr-366	6	3	.	.	PUNCT
ftr-366	7	1	the	the	DET
ftr-366	7	2	facts	fact	NOUN
ftr-366	7	3	......................................................................	......................................................................	PUNCT
ftr-366	7	4	77	77	NUM
ftr-366	7	5	2	2	NUM
ftr-366	7	6	.	.	PUNCT
ftr-366	7	7	tax	tax	NOUN
ftr-366	7	8	-	-	PUNCT
ftr-366	7	9	related	relate	VERB
ftr-366	7	10	objectives	objective	NOUN
ftr-366	7	11	.................................................	.................................................	PUNCT
ftr-366	7	12	81	81	NUM
ftr-366	7	13	iii	iii	NOUN
ftr-366	7	14	.	.	PUNCT
ftr-366	7	15	tax	tax	NOUN
ftr-366	7	16	consequences	consequence	NOUN
ftr-366	7	17	under	under	ADP
ftr-366	7	18	prior	prior	ADJ
ftr-366	7	19	law	law	NOUN
ftr-366	7	20	.........................................	.........................................	PUNCT
ftr-366	8	1	84	84	NUM
ftr-366	8	2	a.	a.	NOUN
ftr-366	8	3	the	the	DET
ftr-366	8	4	merger	merger	NOUN
ftr-366	8	5	…	…	PUNCT
ftr-366	8	6	..	..	PUNCT
ftr-366	8	7	.	.	PUNCT
ftr-366	9	1	........................................................................	........................................................................	PUNCT
ftr-366	10	1	84	84	NUM
ftr-366	10	2	1	1	X
ftr-366	10	3	.	.	PUNCT
ftr-366	10	4	general	general	ADJ
ftr-366	10	5	corporate	corporate	ADJ
ftr-366	10	6	tax	tax	NOUN
ftr-366	10	7	provisions	provision	NOUN
ftr-366	10	8	..............................	..............................	PUNCT
ftr-366	10	9	85	85	NUM
ftr-366	10	10	2	2	NUM
ftr-366	10	11	.	.	PUNCT
ftr-366	10	12	section	section	NOUN
ftr-366	10	13	367	367	NUM
ftr-366	10	14	...................................................................	...................................................................	PUNCT
ftr-366	10	15	89	89	NUM
ftr-366	10	16	b.	b.	NOUN
ftr-366	11	1	the	the	DET
ftr-366	11	2	transfer	transfer	NOUN
ftr-366	11	3	of	of	ADP
ftr-366	11	4	cfc	cfc	PROPN
ftr-366	11	5	stock	stock	PROPN
ftr-366	11	6	........................................................	........................................................	PUNCT
ftr-366	12	1	92	92	NUM
ftr-366	12	2	1	1	NUM
ftr-366	12	3	.	.	PUNCT
ftr-366	12	4	introductory	introductory	ADJ
ftr-366	12	5	issues	issue	NOUN
ftr-366	12	6	.......................................................	.......................................................	PUNCT
ftr-366	13	1	92	92	NUM
ftr-366	13	2	2	2	NUM
ftr-366	13	3	.	.	PUNCT
ftr-366	13	4	corporate	corporate	ADJ
ftr-366	13	5	non	non	ADJ
ftr-366	13	6	-	-	ADJ
ftr-366	13	7	recognition	recognition	ADJ
ftr-366	13	8	provisions	provision	NOUN
ftr-366	13	9	.......................	.......................	PUNCT
ftr-366	13	10	92	92	NUM
ftr-366	13	11	3	3	NUM
ftr-366	13	12	.	.	PUNCT
ftr-366	13	13	section	section	NOUN
ftr-366	13	14	367	367	NUM
ftr-366	13	15	...................................................................	...................................................................	PUNCT
ftr-366	13	16	93	93	NUM
ftr-366	13	17	a.	a.	NOUN
ftr-366	13	18	section	section	NOUN
ftr-366	13	19	367(a	367(a	PROPN
ftr-366	13	20	)	)	PUNCT
ftr-366	13	21	.................................................	.................................................	PUNCT
ftr-366	14	1	93	93	NUM
ftr-366	14	2	b.	b.	PROPN
ftr-366	14	3	section	section	NOUN
ftr-366	14	4	367(b	367(b	PROPN
ftr-366	14	5	)	)	PUNCT
ftr-366	14	6	.................................................	.................................................	PUNCT
ftr-366	15	1	96	96	NUM
ftr-366	15	2	c.	c.	NOUN
ftr-366	15	3	result	result	VERB
ftr-366	15	4	under	under	ADP
ftr-366	15	5	section	section	NOUN
ftr-366	15	6	367	367	NUM
ftr-366	15	7	................................	................................	SYM
ftr-366	15	8	98	98	NUM
ftr-366	15	9	c.	c.	NOUN
ftr-366	15	10	future	future	ADJ
ftr-366	15	11	tax	tax	NOUN
ftr-366	15	12	consequences	consequence	NOUN
ftr-366	15	13	.........................................................	.........................................................	PUNCT
ftr-366	16	1	99	99	NUM
ftr-366	16	2	1	1	NUM
ftr-366	16	3	.	.	PUNCT
ftr-366	17	1	ir	ir	PROPN
ftr-366	17	2	-	-	PROPN
ftr-366	17	3	ltd	ltd	PROPN
ftr-366	17	4	.	.	PROPN
ftr-366	17	5	,	,	PUNCT
ftr-366	17	6	the	the	DET
ftr-366	17	7	new	new	ADJ
ftr-366	17	8	parent	parent	NOUN
ftr-366	17	9	company	company	NOUN
ftr-366	17	10	..............................	..............................	PUNCT
ftr-366	18	1	99	99	NUM
ftr-366	18	2	2	2	NUM
ftr-366	18	3	.	.	PUNCT
ftr-366	18	4	dividends	dividend	NOUN
ftr-366	18	5	on	on	ADP
ftr-366	18	6	the	the	DET
ftr-366	18	7	ir	ir	PROPN
ftr-366	18	8	-	-	PROPN
ftr-366	18	9	ltd	ltd	PROPN
ftr-366	18	10	.	.	PROPN
ftr-366	18	11	class	class	PROPN
ftr-366	18	12	a	a	DET
ftr-366	18	13	stock	stock	NOUN
ftr-366	18	14	........................	........................	PUNCT
ftr-366	18	15	99	99	NUM
ftr-366	18	16	3	3	NUM
ftr-366	18	17	.	.	PUNCT
ftr-366	19	1	the	the	DET
ftr-366	19	2	ir	ir	PROPN
ftr-366	19	3	-	-	PROPN
ftr-366	19	4	ltd	ltd	PROPN
ftr-366	19	5	.	.	PROPN
ftr-366	19	6	class	class	PROPN
ftr-366	19	7	b	b	PROPN
ftr-366	19	8	nonvoting	nonvote	VERB
ftr-366	19	9	stock	stock	NOUN
ftr-366	19	10	.........................	.........................	PUNCT
ftr-366	19	11	101	101	NUM
ftr-366	19	12	4	4	NUM
ftr-366	19	13	.	.	PUNCT
ftr-366	19	14	dividends	dividend	NOUN
ftr-366	19	15	on	on	ADP
ftr-366	19	16	the	the	DET
ftr-366	19	17	ir	ir	PROPN
ftr-366	19	18	-	-	PROPN
ftr-366	19	19	nj	nj	PROPN
ftr-366	19	20	stock	stock	NOUN
ftr-366	19	21	.....................................	.....................................	PUNCT
ftr-366	19	22	102	102	NUM
ftr-366	19	23	5	5	NUM
ftr-366	19	24	.	.	PUNCT
ftr-366	20	1	the	the	DET
ftr-366	20	2	debt	debt	NOUN
ftr-366	20	3	.....................................................................	.....................................................................	PUNCT
ftr-366	20	4	103	103	NUM
ftr-366	20	5	d.	d.	NOUN
ftr-366	20	6	tax	tax	NOUN
ftr-366	20	7	policy	policy	NOUN
ftr-366	20	8	issues	issue	NOUN
ftr-366	20	9	…	…	PUNCT
ftr-366	20	10	……	……	NOUN
ftr-366	20	11	……	……	NOUN
ftr-366	20	12	……	……	NOUN
ftr-366	20	13	……	……	NOUN
ftr-366	20	14	……	……	NOUN
ftr-366	20	15	……	……	NOUN
ftr-366	20	16	..	..	PUNCT
ftr-366	20	17	...............	...............	PUNCT
ftr-366	20	18	108	108	NUM
ftr-366	20	19	iv	iv	NOUN
ftr-366	20	20	.	.	PUNCT
ftr-366	20	21	consequences	consequence	NOUN
ftr-366	20	22	under	under	ADP
ftr-366	20	23	new	new	ADJ
ftr-366	20	24	section	section	NOUN
ftr-366	20	25	7874	7874	NUM
ftr-366	20	26	.	.	PUNCT
ftr-366	21	1	.................................	.................................	PUNCT
ftr-366	22	1	110	110	NUM
ftr-366	22	2	a.	a.	NOUN
ftr-366	22	3	description	description	NOUN
ftr-366	22	4	of	of	ADP
ftr-366	22	5	new	new	ADJ
ftr-366	22	6	provision	provision	NOUN
ftr-366	22	7	.	.	PUNCT
ftr-366	23	1	................................................	................................................	PUNCT
ftr-366	24	1	110	110	NUM
ftr-366	24	2	1	1	NUM
ftr-366	24	3	.	.	PUNCT
ftr-366	24	4	section	section	NOUN
ftr-366	24	5	7874(b	7874(b	NOUN
ftr-366	24	6	)	)	PUNCT
ftr-366	24	7	transactions	transaction	NOUN
ftr-366	24	8	.....................................	.....................................	PUNCT
ftr-366	25	1	110	110	NUM
ftr-366	25	2	2	2	NUM
ftr-366	25	3	.	.	PUNCT
ftr-366	25	4	section	section	NOUN
ftr-366	25	5	7874(a	7874(a	NOUN
ftr-366	25	6	)	)	PUNCT
ftr-366	25	7	transactions	transaction	NOUN
ftr-366	25	8	.....................................	.....................................	PUNCT
ftr-366	25	9	111	111	NUM
ftr-366	25	10	b.	b.	PROPN
ftr-366	25	11	effect	effect	NOUN
ftr-366	25	12	of	of	ADP
ftr-366	25	13	section	section	NOUN
ftr-366	25	14	7874(b	7874(b	NOUN
ftr-366	25	15	)	)	PUNCT
ftr-366	25	16	.........................................................	.........................................................	PUNCT
ftr-366	26	1	111	111	NUM
ftr-366	26	2	c.	c.	NOUN
ftr-366	26	3	effective	effective	ADJ
ftr-366	26	4	date	date	NOUN
ftr-366	26	5	&	&	CCONJ
ftr-366	26	6	proposed	propose	VERB
ftr-366	26	7	amendment	amendment	NOUN
ftr-366	26	8	..................................	..................................	PUNCT
ftr-366	26	9	113	113	NUM
ftr-366	26	10	v.	v.	ADP
ftr-366	26	11	conclusion	conclusion	NOUN
ftr-366	26	12	…	…	PUNCT
ftr-366	26	13	……	……	NOUN
ftr-366	26	14	……	……	NOUN
ftr-366	26	15	.	.	PUNCT
ftr-366	26	16	....................................................................	....................................................................	PUNCT
ftr-366	27	1	116	116	NUM
ftr-366	27	2	72	72	NUM
ftr-366	27	3	florida	florida	PROPN
ftr-366	27	4	tax	tax	NOUN
ftr-366	27	5	review	review	NOUN
ftr-366	28	1	[	[	X
ftr-366	28	2	vol	vol	NOUN
ftr-366	28	3	.	.	PUNCT
ftr-366	28	4	9:2	9:2	NUM
ftr-366	28	5	corporate	corporate	ADJ
ftr-366	28	6	expatriation	expatriation	NOUN
ftr-366	28	7	:	:	PUNCT
ftr-366	28	8	a	a	DET
ftr-366	28	9	case	case	NOUN
ftr-366	28	10	analysis	analysis	NOUN
ftr-366	28	11	by	by	ADP
ftr-366	28	12	steven	steven	PROPN
ftr-366	28	13	h.	h.	PROPN
ftr-366	28	14	goldman	goldman	PROPN
ftr-366	28	15	*	*	PUNCT
ftr-366	28	16	i.	i.	PROPN
ftr-366	28	17	introduction	introduction	NOUN
ftr-366	28	18	during	during	ADP
ftr-366	28	19	the	the	DET
ftr-366	28	20	1990s	1990	NOUN
ftr-366	28	21	and	and	CCONJ
ftr-366	28	22	early	early	ADJ
ftr-366	28	23	2000s	2000s	NUM
ftr-366	28	24	,	,	PUNCT
ftr-366	28	25	several	several	ADJ
ftr-366	28	26	large	large	ADJ
ftr-366	28	27	u.s	u.s	PROPN
ftr-366	28	28	.	.	PROPN
ftr-366	28	29	companies	company	NOUN
ftr-366	28	30	reincorporated	reincorporate	VERB
ftr-366	28	31	abroad	abroad	ADV
ftr-366	28	32	.	.	PUNCT
ftr-366	29	1	1	1	NUM
ftr-366	29	2	corporate	corporate	ADJ
ftr-366	29	3	expatriations	expatriation	NOUN
ftr-366	29	4	can	can	AUX
ftr-366	29	5	take	take	VERB
ftr-366	29	6	many	many	ADJ
ftr-366	29	7	different	different	ADJ
ftr-366	29	8	forms	form	NOUN
ftr-366	29	9	.	.	PUNCT
ftr-366	30	1	one	one	NUM
ftr-366	30	2	form	form	NOUN
ftr-366	30	3	is	be	AUX
ftr-366	30	4	a	a	DET
ftr-366	30	5	stock	stock	NOUN
ftr-366	30	6	inversion	inversion	NOUN
ftr-366	30	7	.	.	PUNCT
ftr-366	31	1	in	in	ADP
ftr-366	31	2	an	an	DET
ftr-366	31	3	inversion	inversion	NOUN
ftr-366	31	4	,	,	PUNCT
ftr-366	31	5	a	a	DET
ftr-366	31	6	u.s.-based	u.s.-based	ADJ
ftr-366	31	7	multinational	multinational	ADJ
ftr-366	31	8	corporate	corporate	ADJ
ftr-366	31	9	group	group	NOUN
ftr-366	31	10	forms	form	VERB
ftr-366	31	11	a	a	DET
ftr-366	31	12	foreign	foreign	ADJ
ftr-366	31	13	subsidiary	subsidiary	NOUN
ftr-366	31	14	,	,	PUNCT
ftr-366	31	15	typically	typically	ADV
ftr-366	31	16	in	in	ADP
ftr-366	31	17	a	a	DET
ftr-366	31	18	country	country	NOUN
ftr-366	31	19	that	that	PRON
ftr-366	31	20	imposes	impose	VERB
ftr-366	31	21	little	little	ADJ
ftr-366	31	22	or	or	CCONJ
ftr-366	31	23	no	no	DET
ftr-366	31	24	corporate	corporate	ADJ
ftr-366	31	25	income	income	NOUN
ftr-366	31	26	tax	tax	NOUN
ftr-366	31	27	.	.	PUNCT
ftr-366	32	1	2	2	NUM
ftr-366	32	2	then	then	ADV
ftr-366	32	3	the	the	DET
ftr-366	32	4	group	group	NOUN
ftr-366	32	5	reorganizes	reorganize	VERB
ftr-366	32	6	.	.	PUNCT
ftr-366	33	1	the	the	DET
ftr-366	33	2	new	new	ADJ
ftr-366	33	3	foreign	foreign	ADJ
ftr-366	33	4	subsidiary	subsidiary	NOUN
ftr-366	33	5	becomes	become	VERB
ftr-366	33	6	the	the	DET
ftr-366	33	7	parent	parent	NOUN
ftr-366	33	8	of	of	ADP
ftr-366	33	9	the	the	DET
ftr-366	33	10	group	group	NOUN
ftr-366	33	11	,	,	PUNCT
ftr-366	33	12	and	and	CCONJ
ftr-366	33	13	the	the	DET
ftr-366	33	14	existing	exist	VERB
ftr-366	33	15	u.s	u.s	PROPN
ftr-366	33	16	.	.	PROPN
ftr-366	33	17	parent	parent	NOUN
ftr-366	33	18	becomes	become	VERB
ftr-366	33	19	a	a	DET
ftr-366	33	20	subsidiary	subsidiary	NOUN
ftr-366	33	21	.	.	PUNCT
ftr-366	34	1	3	3	NUM
ftr-366	34	2	as	as	SCONJ
ftr-366	34	3	the	the	DET
ftr-366	34	4	term	term	NOUN
ftr-366	34	5	suggests	suggest	VERB
ftr-366	34	6	,	,	PUNCT
ftr-366	34	7	the	the	DET
ftr-366	34	8	corporate	corporate	ADJ
ftr-366	34	9	structure	structure	NOUN
ftr-366	34	10	inverts	invert	VERB
ftr-366	34	11	.	.	PUNCT
ftr-366	35	1	the	the	DET
ftr-366	35	2	parent	parent	NOUN
ftr-366	35	3	’s	’s	PART
ftr-366	35	4	place	place	NOUN
ftr-366	35	5	of	of	ADP
ftr-366	35	6	incorporation	incorporation	NOUN
ftr-366	35	7	changes	change	NOUN
ftr-366	35	8	to	to	ADP
ftr-366	35	9	a	a	DET
ftr-366	35	10	foreign	foreign	ADJ
ftr-366	35	11	country	country	NOUN
ftr-366	35	12	.	.	PUNCT
ftr-366	36	1	an	an	DET
ftr-366	36	2	inversion	inversion	NOUN
ftr-366	36	3	involves	involve	VERB
ftr-366	36	4	only	only	ADV
ftr-366	36	5	a	a	DET
ftr-366	36	6	change	change	NOUN
ftr-366	36	7	in	in	ADP
ftr-366	36	8	the	the	DET
ftr-366	36	9	group	group	NOUN
ftr-366	36	10	’s	’s	PART
ftr-366	36	11	legal	legal	ADJ
ftr-366	36	12	structure	structure	NOUN
ftr-366	36	13	.	.	PUNCT
ftr-366	37	1	it	it	PRON
ftr-366	37	2	has	have	VERB
ftr-366	37	3	little	little	ADJ
ftr-366	37	4	or	or	CCONJ
ftr-366	37	5	no	no	PRON
ftr-366	37	6	effect	effect	NOUN
ftr-366	37	7	on	on	ADP
ftr-366	37	8	the	the	DET
ftr-366	37	9	company	company	NOUN
ftr-366	37	10	’s	’s	PART
ftr-366	37	11	operations	operation	NOUN
ftr-366	37	12	.	.	PUNCT
ftr-366	38	1	4	4	NUM
ftr-366	38	2	the	the	DET
ftr-366	38	3	group	group	NOUN
ftr-366	38	4	does	do	AUX
ftr-366	38	5	not	not	PART
ftr-366	38	6	need	need	VERB
ftr-366	38	7	to	to	PART
ftr-366	38	8	move	move	VERB
ftr-366	38	9	its	its	PRON
ftr-366	38	10	headquarters	headquarters	NOUN
ftr-366	38	11	or	or	CCONJ
ftr-366	38	12	its	its	PRON
ftr-366	38	13	other	other	ADJ
ftr-366	38	14	business	business	NOUN
ftr-366	38	15	operations	operation	NOUN
ftr-366	38	16	.	.	PUNCT
ftr-366	39	1	5	5	NUM
ftr-366	39	2	this	this	DET
ftr-366	39	3	article	article	NOUN
ftr-366	39	4	describes	describe	VERB
ftr-366	39	5	a	a	DET
ftr-366	39	6	typical	typical	ADJ
ftr-366	39	7	stock	stock	NOUN
ftr-366	39	8	inversion	inversion	NOUN
ftr-366	39	9	,	,	PUNCT
ftr-366	39	10	using	use	VERB
ftr-366	39	11	the	the	DET
ftr-366	39	12	2001	2001	NUM
ftr-366	39	13	ingersoll	ingersoll	NOUN
ftr-366	39	14	-	-	PUNCT
ftr-366	39	15	rand	rand	NOUN
ftr-366	39	16	reorganization	reorganization	NOUN
ftr-366	39	17	as	as	ADP
ftr-366	39	18	a	a	DET
ftr-366	39	19	model	model	NOUN
ftr-366	39	20	.	.	PUNCT
ftr-366	40	1	the	the	DET
ftr-366	40	2	article	article	NOUN
ftr-366	40	3	examines	examine	VERB
ftr-366	40	4	how	how	SCONJ
ftr-366	40	5	,	,	PUNCT
ftr-366	40	6	under	under	ADP
ftr-366	40	7	the	the	DET
ftr-366	40	8	law	law	NOUN
ftr-366	40	9	at	at	ADP
ftr-366	40	10	that	that	DET
ftr-366	40	11	time	time	NOUN
ftr-366	40	12	,	,	PUNCT
ftr-366	40	13	the	the	DET
ftr-366	40	14	transaction	transaction	NOUN
ftr-366	40	15	saved	save	VERB
ftr-366	40	16	substantial	substantial	ADJ
ftr-366	40	17	taxes	taxis	NOUN
ftr-366	40	18	,	,	PUNCT
ftr-366	40	19	immediately	immediately	ADV
ftr-366	40	20	and	and	CCONJ
ftr-366	40	21	into	into	ADP
ftr-366	40	22	the	the	DET
ftr-366	40	23	future	future	NOUN
ftr-366	40	24	.	.	PUNCT
ftr-366	41	1	this	this	DET
ftr-366	41	2	article	article	NOUN
ftr-366	41	3	does	do	AUX
ftr-366	41	4	not	not	PART
ftr-366	41	5	describe	describe	VERB
ftr-366	41	6	the	the	DET
ftr-366	41	7	history	history	NOUN
ftr-366	41	8	of	of	ADP
ftr-366	41	9	inversions	inversion	NOUN
ftr-366	41	10	.	.	PUNCT
ftr-366	42	1	nor	nor	CCONJ
ftr-366	42	2	does	do	AUX
ftr-366	42	3	it	it	PRON
ftr-366	42	4	address	address	VERB
ftr-366	42	5	all	all	DET
ftr-366	42	6	the	the	DET
ftr-366	42	7	tax	tax	NOUN
ftr-366	42	8	policy	policy	NOUN
ftr-366	42	9	issues	issue	NOUN
ftr-366	42	10	associated	associate	VERB
ftr-366	42	11	with	with	ADP
ftr-366	42	12	inversions	inversion	NOUN
ftr-366	42	13	.	.	PUNCT
ftr-366	43	1	many	many	ADJ
ftr-366	43	2	authorities	authority	NOUN
ftr-366	43	3	have	have	AUX
ftr-366	43	4	previously	previously	ADV
ftr-366	43	5	covered	cover	VERB
ftr-366	43	6	those	those	DET
ftr-366	43	7	topics	topic	NOUN
ftr-366	43	8	.	.	PUNCT
ftr-366	44	1	6	6	NUM
ftr-366	44	2	the	the	DET
ftr-366	44	3	purpose	purpose	NOUN
ftr-366	44	4	of	of	ADP
ftr-366	44	5	this	this	DET
ftr-366	44	6	article	article	NOUN
ftr-366	44	7	is	be	AUX
ftr-366	44	8	simply	simply	ADV
ftr-366	44	9	to	to	PART
ftr-366	44	10	explore	explore	VERB
ftr-366	44	11	the	the	DET
ftr-366	44	12	major	major	ADJ
ftr-366	44	13	u.s	u.s	PROPN
ftr-366	44	14	.	.	PROPN
ftr-366	44	15	international	international	ADJ
ftr-366	44	16	tax	tax	NOUN
ftr-366	44	17	issues	issue	NOUN
ftr-366	44	18	by	by	ADP
ftr-366	44	19	analyzing	analyze	VERB
ftr-366	44	20	one	one	NUM
ftr-366	44	21	inversion	inversion	NOUN
ftr-366	44	22	.	.	PUNCT
ftr-366	45	1	*	*	PUNCT
ftr-366	45	2	ll.m	ll.m	ADP
ftr-366	45	3	.	.	PUNCT
ftr-366	46	1	in	in	ADP
ftr-366	46	2	taxation	taxation	NOUN
ftr-366	46	3	,	,	PUNCT
ftr-366	46	4	boston	boston	PROPN
ftr-366	46	5	university	university	PROPN
ftr-366	46	6	school	school	NOUN
ftr-366	46	7	of	of	ADP
ftr-366	46	8	law	law	NOUN
ftr-366	46	9	;	;	PUNCT
ftr-366	46	10	j.d	j.d	PROPN
ftr-366	46	11	.	.	PROPN
ftr-366	46	12	,	,	PUNCT
ftr-366	46	13	boston	boston	PROPN
ftr-366	46	14	university	university	PROPN
ftr-366	46	15	school	school	NOUN
ftr-366	46	16	of	of	ADP
ftr-366	46	17	law	law	NOUN
ftr-366	46	18	;	;	PUNCT
ftr-366	46	19	shgoldmanlaw@aol.com	shgoldmanlaw@aol.com	X
ftr-366	46	20	.	.	PUNCT
ftr-366	47	1	the	the	DET
ftr-366	47	2	author	author	NOUN
ftr-366	47	3	would	would	AUX
ftr-366	47	4	like	like	VERB
ftr-366	47	5	to	to	PART
ftr-366	47	6	thank	thank	VERB
ftr-366	47	7	brainard	brainard	PROPN
ftr-366	47	8	patton	patton	PROPN
ftr-366	47	9	of	of	ADP
ftr-366	47	10	the	the	DET
ftr-366	47	11	graduate	graduate	ADJ
ftr-366	47	12	tax	tax	NOUN
ftr-366	47	13	program	program	NOUN
ftr-366	47	14	,	,	PUNCT
ftr-366	47	15	boston	boston	PROPN
ftr-366	47	16	university	university	PROPN
ftr-366	47	17	school	school	NOUN
ftr-366	47	18	of	of	ADP
ftr-366	47	19	law	law	NOUN
ftr-366	47	20	,	,	PUNCT
ftr-366	47	21	for	for	ADP
ftr-366	47	22	his	his	PRON
ftr-366	47	23	helpful	helpful	ADJ
ftr-366	47	24	comments	comment	NOUN
ftr-366	47	25	on	on	ADP
ftr-366	47	26	earlier	early	ADJ
ftr-366	47	27	drafts	draft	NOUN
ftr-366	47	28	of	of	ADP
ftr-366	47	29	this	this	DET
ftr-366	47	30	article	article	NOUN
ftr-366	47	31	.	.	PUNCT
ftr-366	48	1	1	1	X
ftr-366	48	2	.	.	X
ftr-366	48	3	see	see	VERB
ftr-366	48	4	office	office	NOUN
ftr-366	48	5	of	of	ADP
ftr-366	48	6	tax	tax	NOUN
ftr-366	48	7	pol’y	pol’y	NOUN
ftr-366	48	8	,	,	PUNCT
ftr-366	48	9	dep’t	dep’t	NOUN
ftr-366	48	10	of	of	ADP
ftr-366	48	11	treasury	treasury	NOUN
ftr-366	48	12	,	,	PUNCT
ftr-366	48	13	corporate	corporate	ADJ
ftr-366	48	14	inversion	inversion	NOUN
ftr-366	48	15	transactions	transaction	NOUN
ftr-366	48	16	:	:	PUNCT
ftr-366	48	17	tax	tax	NOUN
ftr-366	48	18	policy	policy	NOUN
ftr-366	48	19	implications	implication	NOUN
ftr-366	48	20	1	1	NUM
ftr-366	48	21	,	,	PUNCT
ftr-366	48	22	3	3	NUM
ftr-366	48	23	(	(	PUNCT
ftr-366	48	24	2002	2002	NUM
ftr-366	48	25	)	)	PUNCT
ftr-366	48	26	at	at	ADP
ftr-366	48	27	www.treas.gov/press/releases/docs/	www.treas.gov/press/releases/docs/	PROPN
ftr-366	48	28	inversion.pdf	inversion.pdf	X
ftr-366	49	1	[	[	X
ftr-366	49	2	hereinafter	hereinafter	NOUN
ftr-366	49	3	treasury	treasury	NOUN
ftr-366	49	4	inversion	inversion	NOUN
ftr-366	49	5	study	study	NOUN
ftr-366	49	6	]	]	PUNCT
ftr-366	49	7	.	.	PUNCT
ftr-366	50	1	2	2	X
ftr-366	50	2	.	.	X
ftr-366	50	3	see	see	VERB
ftr-366	50	4	i	i	PRON
ftr-366	50	5	d.	d.	PROPN
ftr-366	50	6	at	at	ADP
ftr-366	50	7	1	1	NUM
ftr-366	50	8	.	.	NOUN
ftr-366	51	1	3	3	X
ftr-366	51	2	.	.	X
ftr-366	51	3	see	see	VERB
ftr-366	51	4	i	i	PRON
ftr-366	51	5	d.	d.	PROPN
ftr-366	51	6	4	4	NUM
ftr-366	51	7	.	.	PUNCT
ftr-366	52	1	i	i	PRON
ftr-366	52	2	d.	d.	PROPN
ftr-366	52	3	5	5	NUM
ftr-366	52	4	.	.	PUNCT
ftr-366	53	1	i	i	PRON
ftr-366	53	2	d.	d.	PROPN
ftr-366	53	3	at	at	ADP
ftr-366	53	4	15	15	NUM
ftr-366	53	5	.	.	NOUN
ftr-366	53	6	6	6	NUM
ftr-366	53	7	.	.	X
ftr-366	54	1	see	see	VERB
ftr-366	54	2	michael	michael	PROPN
ftr-366	54	3	s.	s.	PROPN
ftr-366	54	4	kirsch	kirsch	PROPN
ftr-366	54	5	,	,	PUNCT
ftr-366	54	6	the	the	DET
ftr-366	54	7	congressional	congressional	ADJ
ftr-366	54	8	response	response	NOUN
ftr-366	54	9	to	to	ADP
ftr-366	54	10	corporate	corporate	ADJ
ftr-366	54	11	expatriations	expatriation	NOUN
ftr-366	54	12	:	:	PUNCT
ftr-366	54	13	the	the	DET
ftr-366	54	14	tension	tension	NOUN
ftr-366	54	15	between	between	ADP
ftr-366	54	16	symbols	symbol	NOUN
ftr-366	54	17	and	and	CCONJ
ftr-366	54	18	substance	substance	NOUN
ftr-366	54	19	in	in	ADP
ftr-366	54	20	the	the	DET
ftr-366	54	21	taxation	taxation	NOUN
ftr-366	54	22	of	of	ADP
ftr-366	54	23	multinational	multinational	ADJ
ftr-366	54	24	corporations	corporation	NOUN
ftr-366	54	25	,	,	PUNCT
ftr-366	54	26	24	24	NUM
ftr-366	54	27	va	va	NOUN
ftr-366	54	28	.	.	PUNCT
ftr-366	55	1	tax	tax	PROPN
ftr-366	55	2	rev	rev	PROPN
ftr-366	55	3	.	.	PROPN
ftr-366	56	1	475	475	NUM
ftr-366	56	2	(	(	PUNCT
ftr-366	56	3	2005	2005	NUM
ftr-366	56	4	)	)	PUNCT
ftr-366	56	5	;	;	PUNCT
ftr-366	56	6	elizabeth	elizabeth	PROPN
ftr-366	56	7	chorvat	chorvat	PROPN
ftr-366	56	8	,	,	PUNCT
ftr-366	56	9	you	you	PRON
ftr-366	56	10	ca	can	AUX
ftr-366	56	11	n’t	not	PART
ftr-366	56	12	take	take	VERB
ftr-366	56	13	it	it	PRON
ftr-366	56	14	with	with	ADP
ftr-366	56	15	you	you	PRON
ftr-366	56	16	:	:	PUNCT
ftr-366	56	17	behavioral	behavioral	ADJ
ftr-366	56	18	finance	finance	NOUN
ftr-366	56	19	and	and	CCONJ
ftr-366	56	20	corporate	corporate	ADJ
ftr-366	56	21	expatriations	expatriation	NOUN
ftr-366	56	22	,	,	PUNCT
ftr-366	56	23	37	37	NUM
ftr-366	56	24	u.c	u.c	PROPN
ftr-366	56	25	.	.	PROPN
ftr-366	57	1	davis	davis	PROPN
ftr-366	57	2	l.	l.	PROPN
ftr-366	57	3	rev	rev	PROPN
ftr-366	57	4	.	.	PROPN
ftr-366	58	1	453	453	NUM
ftr-366	58	2	(	(	PUNCT
ftr-366	58	3	2003	2003	NUM
ftr-366	58	4	)	)	PUNCT
ftr-366	58	5	;	;	PUNCT
ftr-366	58	6	hal	hal	PROPN
ftr-366	58	7	hicks	hicks	PROPN
ftr-366	58	8	,	,	PUNCT
ftr-366	58	9	overview	overview	NOUN
ftr-366	58	10	of	of	ADP
ftr-366	58	11	inversion	inversion	NOUN
ftr-366	58	12	transactions	transaction	NOUN
ftr-366	58	13	:	:	PUNCT
ftr-366	58	14	selected	select	VERB
ftr-366	58	15	2008	2008	NUM
ftr-366	58	16	]	]	X
ftr-366	58	17	corporate	corporate	ADJ
ftr-366	58	18	expatriation	expatriation	NOUN
ftr-366	58	19	73	73	NUM
ftr-366	58	20	the	the	DET
ftr-366	58	21	ingersoll	ingersoll	PROPN
ftr-366	58	22	-	-	PUNCT
ftr-366	58	23	rand	rand	NOUN
ftr-366	58	24	reorganization	reorganization	NOUN
ftr-366	58	25	consisted	consist	VERB
ftr-366	58	26	of	of	ADP
ftr-366	58	27	two	two	NUM
ftr-366	58	28	main	main	ADJ
ftr-366	58	29	transactions	transaction	NOUN
ftr-366	58	30	:	:	PUNCT
ftr-366	58	31	a	a	DET
ftr-366	58	32	merger	merger	NOUN
ftr-366	58	33	,	,	PUNCT
ftr-366	58	34	and	and	CCONJ
ftr-366	58	35	an	an	DET
ftr-366	58	36	exchange	exchange	NOUN
ftr-366	58	37	of	of	ADP
ftr-366	58	38	assets	asset	NOUN
ftr-366	58	39	for	for	ADP
ftr-366	58	40	stock	stock	NOUN
ftr-366	58	41	.	.	PUNCT
ftr-366	59	1	sometimes	sometimes	ADV
ftr-366	59	2	this	this	DET
ftr-366	59	3	article	article	NOUN
ftr-366	59	4	refers	refer	VERB
ftr-366	59	5	to	to	ADP
ftr-366	59	6	the	the	DET
ftr-366	59	7	two	two	NUM
ftr-366	59	8	transactions	transaction	NOUN
ftr-366	59	9	combined	combine	VERB
ftr-366	59	10	as	as	ADP
ftr-366	59	11	the	the	DET
ftr-366	59	12	“	"	PUNCT
ftr-366	59	13	inversion	inversion	NOUN
ftr-366	59	14	.	.	PUNCT
ftr-366	59	15	”	"	PUNCT
ftr-366	60	1	part	part	NOUN
ftr-366	60	2	ii	ii	PROPN
ftr-366	60	3	of	of	ADP
ftr-366	60	4	this	this	DET
ftr-366	60	5	article	article	NOUN
ftr-366	60	6	describes	describe	VERB
ftr-366	60	7	the	the	DET
ftr-366	60	8	transactions	transaction	NOUN
ftr-366	60	9	.	.	PUNCT
ftr-366	61	1	part	part	PROPN
ftr-366	61	2	ii	ii	PROPN
ftr-366	61	3	also	also	ADV
ftr-366	61	4	explains	explain	VERB
ftr-366	61	5	some	some	DET
ftr-366	61	6	international	international	ADJ
ftr-366	61	7	tax	tax	NOUN
ftr-366	61	8	concepts	concept	NOUN
ftr-366	61	9	necessary	necessary	ADJ
ftr-366	61	10	to	to	PART
ftr-366	61	11	understand	understand	VERB
ftr-366	61	12	the	the	DET
ftr-366	61	13	purposes	purpose	NOUN
ftr-366	61	14	of	of	ADP
ftr-366	61	15	the	the	DET
ftr-366	61	16	transactions	transaction	NOUN
ftr-366	61	17	.	.	PUNCT
ftr-366	62	1	part	part	NOUN
ftr-366	62	2	iii	iii	NOUN
ftr-366	62	3	analyzes	analyze	VERB
ftr-366	62	4	the	the	DET
ftr-366	62	5	tax	tax	NOUN
ftr-366	62	6	consequences	consequence	NOUN
ftr-366	62	7	of	of	ADP
ftr-366	62	8	the	the	DET
ftr-366	62	9	transactions	transaction	NOUN
ftr-366	62	10	under	under	ADP
ftr-366	62	11	the	the	DET
ftr-366	62	12	law	law	NOUN
ftr-366	62	13	that	that	PRON
ftr-366	62	14	was	be	AUX
ftr-366	62	15	in	in	ADP
ftr-366	62	16	effect	effect	NOUN
ftr-366	62	17	at	at	ADP
ftr-366	62	18	the	the	DET
ftr-366	62	19	time	time	NOUN
ftr-366	62	20	.	.	PUNCT
ftr-366	63	1	part	part	NOUN
ftr-366	63	2	iv	iv	NUM
ftr-366	63	3	examines	examine	VERB
ftr-366	63	4	how	how	SCONJ
ftr-366	63	5	the	the	DET
ftr-366	63	6	2004	2004	NUM
ftr-366	63	7	american	american	ADJ
ftr-366	63	8	jobs	job	NOUN
ftr-366	63	9	creation	creation	PROPN
ftr-366	63	10	act	act	NOUN
ftr-366	63	11	(	(	PUNCT
ftr-366	63	12	ajca	ajca	PROPN
ftr-366	63	13	)	)	PUNCT
ftr-366	63	14	eliminated	eliminate	VERB
ftr-366	63	15	the	the	DET
ftr-366	63	16	potential	potential	ADJ
ftr-366	63	17	tax	tax	NOUN
ftr-366	63	18	benefits	benefit	NOUN
ftr-366	63	19	of	of	ADP
ftr-366	63	20	inversions	inversion	NOUN
ftr-366	63	21	.	.	PUNCT
ftr-366	64	1	finally	finally	ADV
ftr-366	64	2	,	,	PUNCT
ftr-366	64	3	part	part	NOUN
ftr-366	64	4	v	v	NOUN
ftr-366	64	5	concludes	conclude	VERB
ftr-366	64	6	that	that	SCONJ
ftr-366	64	7	the	the	DET
ftr-366	64	8	ajca	ajca	PROPN
ftr-366	64	9	has	have	AUX
ftr-366	64	10	stopped	stop	VERB
ftr-366	64	11	inversions	inversion	NOUN
ftr-366	64	12	.	.	PUNCT
ftr-366	65	1	however	however	ADV
ftr-366	65	2	,	,	PUNCT
ftr-366	65	3	the	the	DET
ftr-366	65	4	act	act	NOUN
ftr-366	65	5	did	do	AUX
ftr-366	65	6	not	not	PART
ftr-366	65	7	address	address	VERB
ftr-366	65	8	some	some	DET
ftr-366	65	9	flaws	flaw	NOUN
ftr-366	65	10	in	in	ADP
ftr-366	65	11	the	the	DET
ftr-366	65	12	u.s	u.s	PROPN
ftr-366	65	13	.	.	PROPN
ftr-366	65	14	international	international	ADJ
ftr-366	65	15	tax	tax	NOUN
ftr-366	65	16	system	system	NOUN
ftr-366	65	17	that	that	PRON
ftr-366	65	18	drove	drive	VERB
ftr-366	65	19	companies	company	NOUN
ftr-366	65	20	to	to	PART
ftr-366	65	21	expatriate	expatriate	VERB
ftr-366	65	22	.	.	PUNCT
ftr-366	66	1	further	far	ADV
ftr-366	66	2	,	,	PUNCT
ftr-366	66	3	the	the	DET
ftr-366	66	4	act	act	NOUN
ftr-366	66	5	did	do	AUX
ftr-366	66	6	not	not	PART
ftr-366	66	7	address	address	VERB
ftr-366	66	8	abusive	abusive	ADJ
ftr-366	66	9	practices	practice	NOUN
ftr-366	66	10	such	such	ADJ
ftr-366	66	11	as	as	ADP
ftr-366	66	12	earnings	earning	NOUN
ftr-366	66	13	stripping	strip	VERB
ftr-366	66	14	through	through	ADP
ftr-366	66	15	related	relate	VERB
ftr-366	66	16	company	company	NOUN
ftr-366	66	17	debt	debt	NOUN
ftr-366	66	18	.	.	PUNCT
ftr-366	67	1	ii	ii	PROPN
ftr-366	67	2	.	.	PUNCT
ftr-366	68	1	the	the	DET
ftr-366	68	2	transactions	transaction	NOUN
ftr-366	68	3	a.	a.	VERB
ftr-366	68	4	the	the	DET
ftr-366	68	5	merger	merger	NOUN
ftr-366	68	6	1	1	NUM
ftr-366	68	7	.	.	PUNCT
ftr-366	69	1	the	the	DET
ftr-366	69	2	facts	fact	NOUN
ftr-366	69	3	ingersoll	ingersoll	NOUN
ftr-366	69	4	-	-	PUNCT
ftr-366	69	5	rand	rand	NOUN
ftr-366	69	6	company	company	NOUN
ftr-366	69	7	was	be	AUX
ftr-366	69	8	incorporated	incorporate	VERB
ftr-366	69	9	and	and	CCONJ
ftr-366	69	10	based	base	VERB
ftr-366	69	11	in	in	ADP
ftr-366	69	12	new	new	PROPN
ftr-366	69	13	jersey	jersey	PROPN
ftr-366	69	14	.	.	PUNCT
ftr-366	70	1	7	7	NUM
ftr-366	70	2	this	this	DET
ftr-366	70	3	article	article	NOUN
ftr-366	70	4	refers	refer	VERB
ftr-366	70	5	to	to	ADP
ftr-366	70	6	this	this	DET
ftr-366	70	7	corporation	corporation	NOUN
ftr-366	70	8	as	as	ADP
ftr-366	70	9	ir	ir	PROPN
ftr-366	70	10	-	-	PROPN
ftr-366	70	11	nj	nj	PROPN
ftr-366	70	12	.	.	PUNCT
ftr-366	71	1	ir	ir	PROPN
ftr-366	71	2	-	-	PROPN
ftr-366	71	3	nj	nj	PROPN
ftr-366	71	4	was	be	AUX
ftr-366	71	5	the	the	DET
ftr-366	71	6	original	original	ADJ
ftr-366	71	7	u.s	u.s	PROPN
ftr-366	71	8	.	.	PROPN
ftr-366	71	9	parent	parent	NOUN
ftr-366	71	10	of	of	ADP
ftr-366	71	11	the	the	DET
ftr-366	71	12	multinational	multinational	ADJ
ftr-366	71	13	corporate	corporate	ADJ
ftr-366	71	14	group	group	NOUN
ftr-366	71	15	.	.	PUNCT
ftr-366	72	1	ir	ir	PROPN
ftr-366	72	2	-	-	PROPN
ftr-366	72	3	nj	nj	PROPN
ftr-366	72	4	formed	form	VERB
ftr-366	72	5	a	a	DET
ftr-366	72	6	subsidiary	subsidiary	NOUN
ftr-366	72	7	,	,	PUNCT
ftr-366	72	8	ingersoll	ingersoll	NOUN
ftr-366	72	9	-	-	PUNCT
ftr-366	72	10	rand	rand	PROPN
ftr-366	72	11	company	company	NOUN
ftr-366	72	12	limited	limit	VERB
ftr-366	72	13	(	(	PUNCT
ftr-366	72	14	ir	ir	PROPN
ftr-366	72	15	-	-	PROPN
ftr-366	72	16	ltd	ltd	PROPN
ftr-366	72	17	.	.	PROPN
ftr-366	72	18	)	)	PUNCT
ftr-366	72	19	,	,	PUNCT
ftr-366	72	20	a	a	DET
ftr-366	72	21	bermuda	bermuda	NOUN
ftr-366	72	22	company	company	NOUN
ftr-366	72	23	.	.	PUNCT
ftr-366	73	1	8	8	NUM
ftr-366	73	2	before	before	SCONJ
ftr-366	73	3	the	the	DET
ftr-366	73	4	reorganization	reorganization	NOUN
ftr-366	73	5	ir	ir	PROPN
ftr-366	73	6	-	-	PROPN
ftr-366	73	7	ltd	ltd	PROPN
ftr-366	73	8	.	.	PROPN
ftr-366	73	9	had	have	VERB
ftr-366	73	10	no	no	DET
ftr-366	73	11	significant	significant	ADJ
ftr-366	73	12	assets	asset	NOUN
ftr-366	73	13	,	,	PUNCT
ftr-366	73	14	and	and	CCONJ
ftr-366	73	15	had	have	AUX
ftr-366	73	16	not	not	PART
ftr-366	73	17	engaged	engage	VERB
ftr-366	73	18	in	in	ADP
ftr-366	73	19	any	any	DET
ftr-366	73	20	business	business	NOUN
ftr-366	73	21	or	or	CCONJ
ftr-366	73	22	other	other	ADJ
ftr-366	73	23	activities	activity	NOUN
ftr-366	73	24	.	.	PUNCT
ftr-366	74	1	9	9	NUM
ftr-366	74	2	ir	ir	PROPN
ftr-366	74	3	-	-	PROPN
ftr-366	74	4	ltd	ltd	NOUN
ftr-366	74	5	.	.	PUNCT
ftr-366	75	1	in	in	ADP
ftr-366	75	2	turn	turn	NOUN
ftr-366	75	3	formed	form	VERB
ftr-366	75	4	ir	ir	PROPN
ftr-366	75	5	merger	merger	PROPN
ftr-366	75	6	corp	corp	PROPN
ftr-366	75	7	.	.	PROPN
ftr-366	75	8	,	,	PUNCT
ftr-366	75	9	a	a	DET
ftr-366	75	10	new	new	PROPN
ftr-366	75	11	jersey	jersey	PROPN
ftr-366	75	12	subsidiary	subsidiary	NOUN
ftr-366	75	13	,	,	PUNCT
ftr-366	75	14	specifically	specifically	ADV
ftr-366	75	15	for	for	ADP
ftr-366	75	16	purposes	purpose	NOUN
ftr-366	75	17	of	of	ADP
ftr-366	75	18	the	the	DET
ftr-366	75	19	merger	merger	NOUN
ftr-366	75	20	.	.	PUNCT
ftr-366	76	1	10	10	NUM
ftr-366	76	2	see	see	VERB
ftr-366	76	3	figure	figure	NOUN
ftr-366	76	4	1	1	NUM
ftr-366	76	5	.	.	PUNCT
ftr-366	76	6	historical	historical	ADJ
ftr-366	76	7	,	,	PUNCT
ftr-366	76	8	contemporary	contemporary	ADJ
ftr-366	76	9	,	,	PUNCT
ftr-366	76	10	and	and	CCONJ
ftr-366	76	11	transactional	transactional	ADJ
ftr-366	76	12	perspectives	perspective	NOUN
ftr-366	76	13	,	,	PUNCT
ftr-366	76	14	30	30	NUM
ftr-366	76	15	tax	tax	NOUN
ftr-366	76	16	notes	note	NOUN
ftr-366	76	17	int’l	int’l	X
ftr-366	76	18	899	899	NUM
ftr-366	76	19	(	(	PUNCT
ftr-366	76	20	jun	jun	PROPN
ftr-366	76	21	.	.	PROPN
ftr-366	76	22	2	2	NUM
ftr-366	76	23	,	,	PUNCT
ftr-366	76	24	2003	2003	NUM
ftr-366	76	25	)	)	PUNCT
ftr-366	76	26	;	;	PUNCT
ftr-366	76	27	john	john	PROPN
ftr-366	76	28	m.	m.	PROPN
ftr-366	76	29	peterson	peterson	PROPN
ftr-366	76	30	&	&	CCONJ
ftr-366	76	31	bruce	bruce	PROPN
ftr-366	76	32	a.	a.	PROPN
ftr-366	76	33	cohen	cohen	PROPN
ftr-366	76	34	,	,	PUNCT
ftr-366	76	35	corporate	corporate	ADJ
ftr-366	76	36	inversions	inversion	NOUN
ftr-366	76	37	:	:	PUNCT
ftr-366	76	38	yesterday	yesterday	NOUN
ftr-366	76	39	,	,	PUNCT
ftr-366	76	40	today	today	NOUN
ftr-366	76	41	and	and	CCONJ
ftr-366	76	42	tomorrow	tomorrow	NOUN
ftr-366	76	43	,	,	PUNCT
ftr-366	76	44	81	81	NUM
ftr-366	76	45	taxes	taxis	NOUN
ftr-366	76	46	161	161	NUM
ftr-366	76	47	(	(	PUNCT
ftr-366	76	48	mar	mar	PROPN
ftr-366	76	49	.	.	PROPN
ftr-366	76	50	2003	2003	NUM
ftr-366	76	51	)	)	PUNCT
ftr-366	76	52	;	;	PUNCT
ftr-366	76	53	treasury	treasury	NOUN
ftr-366	76	54	inversion	inversion	NOUN
ftr-366	76	55	study	study	NOUN
ftr-366	76	56	,	,	PUNCT
ftr-366	76	57	supra	supra	PROPN
ftr-366	76	58	note	note	PROPN
ftr-366	76	59	1	1	NUM
ftr-366	76	60	;	;	PUNCT
ftr-366	76	61	gregg	gregg	PROPN
ftr-366	76	62	d.	d.	PROPN
ftr-366	76	63	lemein	lemein	PROPN
ftr-366	76	64	&	&	CCONJ
ftr-366	76	65	john	john	PROPN
ftr-366	76	66	d.	d.	PROPN
ftr-366	76	67	mcdonald	mcdonald	PROPN
ftr-366	76	68	,	,	PUNCT
ftr-366	76	69	taxable	taxable	ADJ
ftr-366	76	70	inversion	inversion	NOUN
ftr-366	76	71	transactions	transaction	NOUN
ftr-366	76	72	,	,	PUNCT
ftr-366	76	73	80	80	NUM
ftr-366	76	74	taxes	taxis	NOUN
ftr-366	76	75	7	7	NUM
ftr-366	76	76	(	(	PUNCT
ftr-366	76	77	mar	mar	PROPN
ftr-366	76	78	.	.	PROPN
ftr-366	76	79	2002	2002	NUM
ftr-366	76	80	)	)	PUNCT
ftr-366	76	81	;	;	PUNCT
ftr-366	76	82	carol	carol	PROPN
ftr-366	76	83	p.	p.	PROPN
ftr-366	76	84	tello	tello	PROPN
ftr-366	76	85	,	,	PUNCT
ftr-366	76	86	the	the	DET
ftr-366	76	87	upside	upside	ADJ
ftr-366	76	88	down	down	ADP
ftr-366	76	89	world	world	NOUN
ftr-366	76	90	of	of	ADP
ftr-366	76	91	corporate	corporate	ADJ
ftr-366	76	92	inversions	inversion	NOUN
ftr-366	76	93	,	,	PUNCT
ftr-366	76	94	30	30	NUM
ftr-366	76	95	tax	tax	NOUN
ftr-366	76	96	mgm’t	mgm’t	PROPN
ftr-366	76	97	int’l	int’l	NUM
ftr-366	76	98	j.	j.	PROPN
ftr-366	76	99	161	161	NUM
ftr-366	76	100	(	(	PUNCT
ftr-366	76	101	2001	2001	NUM
ftr-366	76	102	)	)	PUNCT
ftr-366	76	103	;	;	PUNCT
ftr-366	76	104	willard	willard	PROPN
ftr-366	76	105	b.	b.	PROPN
ftr-366	76	106	taylor	taylor	PROPN
ftr-366	76	107	,	,	PUNCT
ftr-366	76	108	corporate	corporate	ADJ
ftr-366	76	109	expatriations	expatriation	NOUN
ftr-366	76	110	–	–	PUNCT
ftr-366	76	111	why	why	SCONJ
ftr-366	76	112	not	not	PART
ftr-366	76	113	?	?	PUNCT
ftr-366	77	1	78	78	NUM
ftr-366	77	2	taxes	taxis	NOUN
ftr-366	77	3	146	146	NUM
ftr-366	77	4	(	(	PUNCT
ftr-366	77	5	mar	mar	PROPN
ftr-366	77	6	.	.	PROPN
ftr-366	77	7	2000	2000	NUM
ftr-366	77	8	)	)	PUNCT
ftr-366	77	9	;	;	PUNCT
ftr-366	77	10	boris	boris	PROPN
ftr-366	77	11	i.	i.	PROPN
ftr-366	77	12	bittker	bittker	PROPN
ftr-366	77	13	&	&	CCONJ
ftr-366	77	14	lawrence	lawrence	PROPN
ftr-366	77	15	lokken	lokken	PROPN
ftr-366	77	16	,	,	PUNCT
ftr-366	77	17	fundamentals	fundamental	NOUN
ftr-366	77	18	of	of	ADP
ftr-366	77	19	international	international	ADJ
ftr-366	77	20	taxation	taxation	NOUN
ftr-366	77	21	¶	¶	PROPN
ftr-366	77	22	66.2	66.2	NUM
ftr-366	77	23	,	,	PUNCT
ftr-366	77	24	warren	warren	PROPN
ftr-366	77	25	,	,	PUNCT
ftr-366	77	26	gorham	gorham	PROPN
ftr-366	77	27	&	&	CCONJ
ftr-366	77	28	lamont	lamont	PROPN
ftr-366	77	29	,	,	PUNCT
ftr-366	77	30	(	(	PUNCT
ftr-366	77	31	2006	2006	NUM
ftr-366	77	32	-	-	SYM
ftr-366	77	33	07	07	NUM
ftr-366	77	34	edition	edition	NOUN
ftr-366	77	35	)	)	PUNCT
ftr-366	78	1	[	[	X
ftr-366	78	2	hereinafter	hereinafter	NOUN
ftr-366	78	3	bittker	bittker	NOUN
ftr-366	78	4	&	&	CCONJ
ftr-366	78	5	lokken	lokken	PROPN
ftr-366	78	6	]	]	PUNCT
ftr-366	78	7	.	.	PUNCT
ftr-366	79	1	7	7	X
ftr-366	79	2	.	.	X
ftr-366	79	3	ingersoll	ingersoll	NOUN
ftr-366	79	4	-	-	PUNCT
ftr-366	79	5	rand	rand	PROPN
ftr-366	79	6	company	company	NOUN
ftr-366	79	7	,	,	PUNCT
ftr-366	79	8	proxy	proxy	NOUN
ftr-366	79	9	/	/	SYM
ftr-366	79	10	prospectus	prospectus	NOUN
ftr-366	79	11	,	,	PUNCT
ftr-366	79	12	at	at	ADP
ftr-366	79	13	6	6	NUM
ftr-366	79	14	-	-	SYM
ftr-366	79	15	7	7	NUM
ftr-366	79	16	(	(	PUNCT
ftr-366	79	17	nov	nov	PROPN
ftr-366	79	18	.	.	PROPN
ftr-366	79	19	2	2	NUM
ftr-366	79	20	,	,	PUNCT
ftr-366	79	21	2001	2001	NUM
ftr-366	79	22	)	)	PUNCT
ftr-366	79	23	,	,	PUNCT
ftr-366	79	24	available	available	ADJ
ftr-366	79	25	at	at	ADP
ftr-366	79	26	www.shareholder.com/ir/downloads/proxybermuda.pdf	www.shareholder.com/ir/downloads/proxybermuda.pdf	PUNCT
ftr-366	79	27	[	[	PUNCT
ftr-366	79	28	hereinafter	hereinafter	NOUN
ftr-366	79	29	ir	ir	PROPN
ftr-366	79	30	proxy	proxy	NOUN
ftr-366	79	31	/	/	SYM
ftr-366	79	32	prospectus	prospectus	NOUN
ftr-366	79	33	]	]	PUNCT
ftr-366	79	34	.	.	PUNCT
ftr-366	80	1	8	8	X
ftr-366	80	2	.	.	PUNCT
ftr-366	81	1	i	i	PRON
ftr-366	81	2	d.	d.	PROPN
ftr-366	81	3	at	at	ADP
ftr-366	81	4	6	6	NUM
ftr-366	81	5	.	.	NOUN
ftr-366	81	6	9	9	NUM
ftr-366	81	7	.	.	X
ftr-366	82	1	i	i	PRON
ftr-366	82	2	d.	d.	PROPN
ftr-366	82	3	at	at	ADP
ftr-366	82	4	6	6	NUM
ftr-366	82	5	-	-	SYM
ftr-366	82	6	7	7	NUM
ftr-366	82	7	.	.	NOUN
ftr-366	82	8	10	10	NUM
ftr-366	82	9	.	.	PUNCT
ftr-366	83	1	i	i	PRON
ftr-366	83	2	d.	d.	PROPN
ftr-366	83	3	at	at	ADP
ftr-366	83	4	2	2	NUM
ftr-366	83	5	,	,	PUNCT
ftr-366	83	6	6	6	NUM
ftr-366	83	7	-	-	SYM
ftr-366	83	8	7	7	NUM
ftr-366	83	9	.	.	NUM
ftr-366	83	10	74	74	NUM
ftr-366	83	11	florida	florida	PROPN
ftr-366	83	12	tax	tax	NOUN
ftr-366	83	13	review	review	NOUN
ftr-366	84	1	[	[	X
ftr-366	84	2	vol	vol	NOUN
ftr-366	84	3	.	.	PUNCT
ftr-366	84	4	9:2	9:2	NUM
ftr-366	84	5	public	public	ADJ
ftr-366	84	6	shareholders	shareholder	NOUN
ftr-366	84	7	before	before	ADP
ftr-366	84	8	ir	ir	PROPN
ftr-366	84	9	nj	nj	PROPN
ftr-366	84	10	ir	ir	PROPN
ftr-366	84	11	ltd	ltd	PROPN
ftr-366	84	12	.	.	PROPN
ftr-366	84	13	(	(	PUNCT
ftr-366	84	14	bermuda	bermuda	NOUN
ftr-366	84	15	)	)	PUNCT
ftr-366	84	16	figure	figure	NOUN
ftr-366	84	17	1	1	NUM
ftr-366	84	18	stock	stock	NOUN
ftr-366	84	19	inversion	inversion	NOUN
ftr-366	84	20	ir	ir	PROPN
ftr-366	84	21	merger	merger	NOUN
ftr-366	84	22	corp.(nj	corp.(nj	X
ftr-366	84	23	)	)	PUNCT
ftr-366	84	24	merger	merger	NOUN
ftr-366	84	25	ir	ir	PROPN
ftr-366	84	26	nj	nj	PROPN
ftr-366	84	27	stock	stock	PROPN
ftr-366	84	28	ir	ir	PROPN
ftr-366	84	29	ltd	ltd	PROPN
ftr-366	84	30	.	.	PROPN
ftr-366	84	31	class	class	PROPN
ftr-366	84	32	a	a	DET
ftr-366	84	33	stock	stock	NOUN
ftr-366	84	34	on	on	ADP
ftr-366	84	35	december	december	PROPN
ftr-366	84	36	31	31	NUM
ftr-366	84	37	,	,	PUNCT
ftr-366	84	38	2001	2001	NUM
ftr-366	84	39	,	,	PUNCT
ftr-366	84	40	ir	ir	PROPN
ftr-366	84	41	merger	merger	PROPN
ftr-366	84	42	corp	corp	PROPN
ftr-366	84	43	.	.	PROPN
ftr-366	84	44	merged	merge	VERB
ftr-366	84	45	into	into	ADP
ftr-366	84	46	ir	ir	PROPN
ftr-366	84	47	-	-	PROPN
ftr-366	84	48	nj	nj	PROPN
ftr-366	84	49	.	.	PROPN
ftr-366	84	50	11	11	NUM
ftr-366	85	1	the	the	DET
ftr-366	85	2	outstanding	outstanding	ADJ
ftr-366	85	3	ir	ir	PROPN
ftr-366	85	4	-	-	ADJ
ftr-366	85	5	nj	nj	PROPN
ftr-366	85	6	common	common	ADJ
ftr-366	85	7	shares	share	NOUN
ftr-366	85	8	automatically	automatically	ADV
ftr-366	85	9	converted	convert	VERB
ftr-366	85	10	into	into	ADP
ftr-366	85	11	ir	ir	PROPN
ftr-366	85	12	-	-	PROPN
ftr-366	85	13	ltd	ltd	PROPN
ftr-366	85	14	.	.	PROPN
ftr-366	85	15	class	class	PROPN
ftr-366	85	16	a	a	DET
ftr-366	85	17	common	common	ADJ
ftr-366	85	18	shares	share	NOUN
ftr-366	85	19	.	.	PUNCT
ftr-366	86	1	12	12	NUM
ftr-366	86	2	ir	ir	PROPN
ftr-366	86	3	-	-	PROPN
ftr-366	86	4	ltd	ltd	NOUN
ftr-366	86	5	.	.	PROPN
ftr-366	86	6	’s	’s	PART
ftr-366	86	7	shares	share	NOUN
ftr-366	86	8	in	in	ADP
ftr-366	86	9	ir	ir	PROPN
ftr-366	86	10	merger	merger	PROPN
ftr-366	86	11	corp	corp	PROPN
ftr-366	86	12	.	.	PROPN
ftr-366	86	13	converted	convert	VERB
ftr-366	86	14	into	into	ADP
ftr-366	86	15	irnj	irnj	ADJ
ftr-366	86	16	shares	share	NOUN
ftr-366	86	17	.	.	PUNCT
ftr-366	87	1	13	13	NUM
ftr-366	87	2	ir	ir	PROPN
ftr-366	87	3	-	-	PROPN
ftr-366	87	4	nj	nj	PROPN
ftr-366	87	5	,	,	PUNCT
ftr-366	87	6	the	the	DET
ftr-366	87	7	surviving	survive	VERB
ftr-366	87	8	entity	entity	NOUN
ftr-366	87	9	,	,	PUNCT
ftr-366	87	10	became	become	VERB
ftr-366	87	11	a	a	DET
ftr-366	87	12	wholly	wholly	ADV
ftr-366	87	13	owned	own	VERB
ftr-366	87	14	,	,	PUNCT
ftr-366	87	15	indirect	indirect	ADJ
ftr-366	87	16	subsidiary	subsidiary	NOUN
ftr-366	87	17	of	of	ADP
ftr-366	87	18	ir	ir	PROPN
ftr-366	87	19	-	-	PROPN
ftr-366	87	20	ltd	ltd	PROPN
ftr-366	87	21	.	.	PROPN
ftr-366	87	22	14	14	NUM
ftr-366	87	23	11	11	NUM
ftr-366	87	24	.	.	PUNCT
ftr-366	88	1	ingersoll	ingersoll	PROPN
ftr-366	88	2	-	-	PUNCT
ftr-366	88	3	rand	rand	PROPN
ftr-366	88	4	co.	co.	PROPN
ftr-366	88	5	ltd	ltd	PROPN
ftr-366	88	6	.	.	PROPN
ftr-366	88	7	2001	2001	NUM
ftr-366	88	8	financial	financial	ADJ
ftr-366	88	9	report	report	NOUN
ftr-366	88	10	35	35	NUM
ftr-366	88	11	(	(	PUNCT
ftr-366	88	12	2002	2002	NUM
ftr-366	88	13	)	)	PUNCT
ftr-366	88	14	.	.	PUNCT
ftr-366	89	1	12	12	NUM
ftr-366	89	2	.	.	PUNCT
ftr-366	90	1	ir	ir	PROPN
ftr-366	90	2	proxy	proxy	NOUN
ftr-366	90	3	/	/	SYM
ftr-366	90	4	prospectus	prospectus	NOUN
ftr-366	90	5	,	,	PUNCT
ftr-366	90	6	supra	supra	PROPN
ftr-366	90	7	note	note	NOUN
ftr-366	90	8	7	7	NUM
ftr-366	90	9	,	,	PUNCT
ftr-366	90	10	annex	annex	VERB
ftr-366	90	11	i	i	PRON
ftr-366	90	12	at	at	ADP
ftr-366	90	13	2	2	NUM
ftr-366	90	14	-	-	SYM
ftr-366	90	15	3	3	NUM
ftr-366	90	16	(	(	PUNCT
ftr-366	90	17	agreement	agreement	NOUN
ftr-366	90	18	and	and	CCONJ
ftr-366	90	19	plan	plan	NOUN
ftr-366	90	20	of	of	ADP
ftr-366	90	21	merger	merger	NOUN
ftr-366	90	22	,	,	PUNCT
ftr-366	90	23	articles	article	NOUN
ftr-366	90	24	3.1(a	3.1(a	NUM
ftr-366	90	25	)	)	PUNCT
ftr-366	90	26	,	,	PUNCT
ftr-366	90	27	3.2(a	3.2(a	NUM
ftr-366	90	28	)	)	PUNCT
ftr-366	90	29	)	)	PUNCT
ftr-366	90	30	.	.	PUNCT
ftr-366	91	1	13	13	NUM
ftr-366	91	2	.	.	X
ftr-366	91	3	ir	ir	PROPN
ftr-366	91	4	proxy	proxy	NOUN
ftr-366	91	5	/	/	SYM
ftr-366	91	6	prospectus	prospectus	NOUN
ftr-366	91	7	,	,	PUNCT
ftr-366	91	8	supra	supra	PROPN
ftr-366	91	9	note	note	NOUN
ftr-366	91	10	7	7	NUM
ftr-366	91	11	,	,	PUNCT
ftr-366	91	12	annex	annex	VERB
ftr-366	91	13	i	i	PRON
ftr-366	91	14	at	at	ADP
ftr-366	91	15	3	3	NUM
ftr-366	91	16	(	(	PUNCT
ftr-366	91	17	agreement	agreement	NOUN
ftr-366	91	18	and	and	CCONJ
ftr-366	91	19	plan	plan	NOUN
ftr-366	91	20	of	of	ADP
ftr-366	91	21	merger	merger	NOUN
ftr-366	91	22	,	,	PUNCT
ftr-366	91	23	article	article	NOUN
ftr-366	91	24	3.1(d	3.1(d	NUM
ftr-366	91	25	)	)	PUNCT
ftr-366	91	26	)	)	PUNCT
ftr-366	91	27	.	.	PUNCT
ftr-366	92	1	14	14	NUM
ftr-366	92	2	.	.	PUNCT
ftr-366	93	1	ir	ir	PROPN
ftr-366	93	2	proxy	proxy	NOUN
ftr-366	93	3	/	/	SYM
ftr-366	93	4	prospectus	prospectus	NOUN
ftr-366	93	5	,	,	PUNCT
ftr-366	93	6	supra	supra	PROPN
ftr-366	93	7	note	note	NOUN
ftr-366	93	8	7	7	NUM
ftr-366	93	9	,	,	PUNCT
ftr-366	93	10	at	at	ADP
ftr-366	93	11	7	7	NUM
ftr-366	93	12	,	,	PUNCT
ftr-366	93	13	17	17	NUM
ftr-366	93	14	.	.	PUNCT
ftr-366	94	1	for	for	ADP
ftr-366	94	2	the	the	DET
ftr-366	94	3	purposes	purpose	NOUN
ftr-366	94	4	of	of	ADP
ftr-366	94	5	analysis	analysis	NOUN
ftr-366	94	6	,	,	PUNCT
ftr-366	94	7	this	this	DET
ftr-366	94	8	article	article	NOUN
ftr-366	94	9	treats	treat	VERB
ftr-366	94	10	the	the	DET
ftr-366	94	11	transaction	transaction	NOUN
ftr-366	94	12	as	as	SCONJ
ftr-366	94	13	though	though	SCONJ
ftr-366	94	14	ir	ir	PROPN
ftr-366	94	15	-	-	PROPN
ftr-366	94	16	nj	nj	PROPN
ftr-366	94	17	became	become	VERB
ftr-366	94	18	a	a	DET
ftr-366	94	19	direct	direct	ADJ
ftr-366	94	20	subsidiary	subsidiary	NOUN
ftr-366	94	21	of	of	ADP
ftr-366	94	22	ir	ir	PROPN
ftr-366	94	23	-	-	PROPN
ftr-366	94	24	ltd	ltd	PROPN
ftr-366	94	25	.	.	PROPN
ftr-366	95	1	as	as	ADP
ftr-366	95	2	a	a	DET
ftr-366	95	3	result	result	NOUN
ftr-366	95	4	of	of	ADP
ftr-366	95	5	the	the	DET
ftr-366	95	6	merger	merger	NOUN
ftr-366	95	7	.	.	PUNCT
ftr-366	96	1	the	the	DET
ftr-366	96	2	transaction	transaction	NOUN
ftr-366	96	3	,	,	PUNCT
ftr-366	96	4	as	as	SCONJ
ftr-366	96	5	described	describe	VERB
ftr-366	96	6	in	in	ADP
ftr-366	96	7	the	the	DET
ftr-366	96	8	prospectus	prospectus	NOUN
ftr-366	96	9	,	,	PUNCT
ftr-366	96	10	appeared	appear	VERB
ftr-366	96	11	to	to	PART
ftr-366	96	12	cause	cause	VERB
ftr-366	96	13	that	that	DET
ftr-366	96	14	result	result	NOUN
ftr-366	96	15	.	.	PUNCT
ftr-366	97	1	the	the	DET
ftr-366	97	2	company	company	NOUN
ftr-366	97	3	apparently	apparently	ADV
ftr-366	97	4	did	do	VERB
ftr-366	97	5	some	some	DET
ftr-366	97	6	additional	additional	ADJ
ftr-366	97	7	restructuring	restructuring	NOUN
ftr-366	97	8	,	,	PUNCT
ftr-366	97	9	not	not	PART
ftr-366	97	10	mentioned	mention	VERB
ftr-366	97	11	in	in	ADP
ftr-366	97	12	the	the	DET
ftr-366	97	13	prospectus	prospectus	NOUN
ftr-366	97	14	,	,	PUNCT
ftr-366	97	15	that	that	PRON
ftr-366	97	16	caused	cause	VERB
ftr-366	97	17	ir	ir	NOUN
ftr-366	97	18	-	-	NOUN
ftr-366	97	19	nj	nj	PROPN
ftr-366	97	20	to	to	PART
ftr-366	97	21	be	be	AUX
ftr-366	97	22	an	an	DET
ftr-366	97	23	indirect	indirect	ADJ
ftr-366	97	24	subsidiary	subsidiary	NOUN
ftr-366	97	25	.	.	PUNCT
ftr-366	98	1	one	one	NUM
ftr-366	98	2	common	common	ADJ
ftr-366	98	3	strategy	strategy	NOUN
ftr-366	98	4	is	be	AUX
ftr-366	98	5	to	to	PART
ftr-366	98	6	interpose	interpose	VERB
ftr-366	98	7	a	a	DET
ftr-366	98	8	corporation	corporation	NOUN
ftr-366	98	9	,	,	PUNCT
ftr-366	98	10	located	locate	VERB
ftr-366	98	11	in	in	ADP
ftr-366	98	12	a	a	DET
ftr-366	98	13	jurisdiction	jurisdiction	NOUN
ftr-366	98	14	with	with	ADP
ftr-366	98	15	a	a	DET
ftr-366	98	16	favorable	favorable	ADJ
ftr-366	98	17	u.s	u.s	PROPN
ftr-366	98	18	.	.	PROPN
ftr-366	98	19	tax	tax	NOUN
ftr-366	98	20	treaty	treaty	NOUN
ftr-366	98	21	,	,	PUNCT
ftr-366	98	22	between	between	ADP
ftr-366	98	23	the	the	DET
ftr-366	98	24	new	new	ADJ
ftr-366	98	25	foreign	foreign	ADJ
ftr-366	98	26	parent	parent	NOUN
ftr-366	98	27	and	and	CCONJ
ftr-366	98	28	the	the	DET
ftr-366	98	29	u.s	u.s	PROPN
ftr-366	98	30	.	.	PROPN
ftr-366	98	31	group	group	NOUN
ftr-366	98	32	.	.	PUNCT
ftr-366	99	1	therefore	therefore	ADV
ftr-366	99	2	the	the	DET
ftr-366	99	3	dividends	dividend	NOUN
ftr-366	99	4	that	that	PRON
ftr-366	99	5	the	the	DET
ftr-366	99	6	u.s	u.s	PROPN
ftr-366	99	7	.	.	PROPN
ftr-366	99	8	group	group	NOUN
ftr-366	99	9	pays	pay	VERB
ftr-366	99	10	to	to	ADP
ftr-366	99	11	the	the	DET
ftr-366	99	12	next	next	ADJ
ftr-366	99	13	tier	tier	NOUN
ftr-366	99	14	corporation	corporation	NOUN
ftr-366	99	15	are	be	AUX
ftr-366	99	16	subject	subject	ADJ
ftr-366	99	17	to	to	ADP
ftr-366	99	18	a	a	DET
ftr-366	99	19	relatively	relatively	ADV
ftr-366	99	20	low	low	ADJ
ftr-366	99	21	withholding	withholding	NOUN
ftr-366	99	22	tax	tax	NOUN
ftr-366	99	23	.	.	PUNCT
ftr-366	100	1	peterson	peterson	PROPN
ftr-366	100	2	&	&	CCONJ
ftr-366	100	3	cohen	cohen	PROPN
ftr-366	100	4	,	,	PUNCT
ftr-366	100	5	supra	supra	PROPN
ftr-366	100	6	note	note	PROPN
ftr-366	100	7	6	6	NUM
ftr-366	100	8	,	,	PUNCT
ftr-366	100	9	at	at	ADP
ftr-366	100	10	176	176	NUM
ftr-366	100	11	.	.	PUNCT
ftr-366	100	12	2008	2008	NUM
ftr-366	100	13	]	]	PUNCT
ftr-366	100	14	corporate	corporate	ADJ
ftr-366	100	15	expatriation	expatriation	NOUN
ftr-366	100	16	75	75	NUM
ftr-366	100	17	as	as	ADP
ftr-366	100	18	a	a	DET
ftr-366	100	19	result	result	NOUN
ftr-366	100	20	of	of	ADP
ftr-366	100	21	the	the	DET
ftr-366	100	22	merger	merger	NOUN
ftr-366	100	23	,	,	PUNCT
ftr-366	100	24	ir	ir	PROPN
ftr-366	100	25	-	-	PROPN
ftr-366	100	26	ltd	ltd	PROPN
ftr-366	100	27	.	.	PROPN
ftr-366	100	28	,	,	PUNCT
ftr-366	100	29	a	a	DET
ftr-366	100	30	foreign	foreign	ADJ
ftr-366	100	31	corporation	corporation	NOUN
ftr-366	100	32	,	,	PUNCT
ftr-366	100	33	replaced	replace	VERB
ftr-366	100	34	ir	ir	PROPN
ftr-366	100	35	-	-	NOUN
ftr-366	100	36	nj	nj	PROPN
ftr-366	100	37	as	as	ADP
ftr-366	100	38	the	the	DET
ftr-366	100	39	parent	parent	NOUN
ftr-366	100	40	of	of	ADP
ftr-366	100	41	the	the	DET
ftr-366	100	42	multinational	multinational	ADJ
ftr-366	100	43	corporate	corporate	ADJ
ftr-366	100	44	group	group	NOUN
ftr-366	100	45	.	.	PUNCT
ftr-366	101	1	see	see	VERB
ftr-366	101	2	figure	figure	NOUN
ftr-366	101	3	2	2	NUM
ftr-366	101	4	.	.	PUNCT
ftr-366	102	1	public	public	ADJ
ftr-366	102	2	shareholders	shareholder	NOUN
ftr-366	102	3	after	after	ADP
ftr-366	102	4	ir	ir	PROPN
ftr-366	102	5	ltd	ltd	PROPN
ftr-366	102	6	.	.	PROPN
ftr-366	103	1	(	(	PUNCT
ftr-366	103	2	bermuda	bermuda	PROPN
ftr-366	103	3	)	)	PUNCT
ftr-366	103	4	ir	ir	PROPN
ftr-366	103	5	nj	nj	PROPN
ftr-366	103	6	figure	figure	VERB
ftr-366	103	7	2	2	NUM
ftr-366	103	8	stock	stock	NOUN
ftr-366	103	9	inversion	inversion	NOUN
ftr-366	103	10	ir	ir	PROPN
ftr-366	103	11	ltd	ltd	PROPN
ftr-366	103	12	.	.	PROPN
ftr-366	103	13	class	class	PROPN
ftr-366	103	14	a	a	DET
ftr-366	103	15	stock	stock	NOUN
ftr-366	103	16	according	accord	VERB
ftr-366	103	17	to	to	ADP
ftr-366	103	18	the	the	DET
ftr-366	103	19	company	company	NOUN
ftr-366	103	20	’s	’s	PART
ftr-366	103	21	prospectus	prospectus	NOUN
ftr-366	103	22	,	,	PUNCT
ftr-366	103	23	the	the	DET
ftr-366	103	24	reorganization	reorganization	NOUN
ftr-366	103	25	was	be	AUX
ftr-366	103	26	to	to	PART
ftr-366	103	27	have	have	VERB
ftr-366	103	28	“	"	PUNCT
ftr-366	103	29	no	no	DET
ftr-366	103	30	material	material	NOUN
ftr-366	103	31	impact	impact	NOUN
ftr-366	103	32	”	"	PUNCT
ftr-366	103	33	on	on	ADP
ftr-366	103	34	the	the	DET
ftr-366	103	35	company	company	NOUN
ftr-366	103	36	’s	’s	PART
ftr-366	103	37	day	day	NOUN
ftr-366	103	38	-	-	PUNCT
ftr-366	103	39	to	to	ADP
ftr-366	103	40	-	-	PUNCT
ftr-366	103	41	day	day	NOUN
ftr-366	103	42	operations	operation	NOUN
ftr-366	103	43	.	.	PUNCT
ftr-366	104	1	15	15	NUM
ftr-366	104	2	irltd	irltd	PROPN
ftr-366	104	3	.	.	PROPN
ftr-366	104	4	’s	’s	PART
ftr-366	104	5	principal	principal	ADJ
ftr-366	104	6	executive	executive	ADJ
ftr-366	104	7	offices	office	NOUN
ftr-366	104	8	were	be	AUX
ftr-366	104	9	located	locate	VERB
ftr-366	104	10	at	at	ADP
ftr-366	104	11	ir	ir	PROPN
ftr-366	104	12	-	-	PROPN
ftr-366	104	13	nj	nj	PROPN
ftr-366	104	14	’s	’s	PART
ftr-366	104	15	headquarters	headquarters	NOUN
ftr-366	104	16	in	in	ADP
ftr-366	104	17	new	new	PROPN
ftr-366	104	18	jersey	jersey	PROPN
ftr-366	104	19	.	.	PUNCT
ftr-366	105	1	16	16	NUM
ftr-366	105	2	after	after	ADP
ftr-366	105	3	the	the	DET
ftr-366	105	4	reorganization	reorganization	NOUN
ftr-366	105	5	ir	ir	PROPN
ftr-366	105	6	-	-	PROPN
ftr-366	105	7	ltd	ltd	PROPN
ftr-366	105	8	.	.	PROPN
ftr-366	106	1	and	and	CCONJ
ftr-366	106	2	its	its	PRON
ftr-366	106	3	subsidiaries	subsidiary	NOUN
ftr-366	106	4	would	would	AUX
ftr-366	106	5	continue	continue	VERB
ftr-366	106	6	to	to	PART
ftr-366	106	7	conduct	conduct	VERB
ftr-366	106	8	the	the	DET
ftr-366	106	9	businesses	business	NOUN
ftr-366	106	10	that	that	PRON
ftr-366	106	11	ir	ir	PROPN
ftr-366	106	12	-	-	PROPN
ftr-366	106	13	nj	nj	PROPN
ftr-366	106	14	and	and	CCONJ
ftr-366	106	15	its	its	PRON
ftr-366	106	16	subsidiaries	subsidiary	NOUN
ftr-366	106	17	previously	previously	ADV
ftr-366	106	18	conducted	conduct	VERB
ftr-366	106	19	.	.	PUNCT
ftr-366	107	1	17	17	NUM
ftr-366	107	2	all	all	PRON
ftr-366	107	3	of	of	ADP
ftr-366	107	4	the	the	DET
ftr-366	107	5	directors	director	NOUN
ftr-366	107	6	and	and	CCONJ
ftr-366	107	7	executive	executive	ADJ
ftr-366	107	8	officers	officer	NOUN
ftr-366	107	9	of	of	ADP
ftr-366	107	10	ir	ir	PROPN
ftr-366	107	11	-	-	PROPN
ftr-366	107	12	nj	nj	PROPN
ftr-366	107	13	would	would	AUX
ftr-366	107	14	become	become	VERB
ftr-366	107	15	directors	director	NOUN
ftr-366	107	16	and	and	CCONJ
ftr-366	107	17	officers	officer	NOUN
ftr-366	107	18	of	of	ADP
ftr-366	107	19	ir	ir	PROPN
ftr-366	107	20	-	-	PROPN
ftr-366	107	21	ltd	ltd	PROPN
ftr-366	107	22	.	.	PROPN
ftr-366	107	23	18	18	NUM
ftr-366	107	24	also	also	ADV
ftr-366	107	25	following	follow	VERB
ftr-366	107	26	the	the	DET
ftr-366	107	27	merger	merger	NOUN
ftr-366	107	28	,	,	PUNCT
ftr-366	107	29	irltd	irltd	PROPN
ftr-366	107	30	.	.	PUNCT
ftr-366	108	1	class	class	PROPN
ftr-366	108	2	a	a	DET
ftr-366	108	3	stock	stock	NOUN
ftr-366	108	4	would	would	AUX
ftr-366	108	5	trade	trade	VERB
ftr-366	108	6	on	on	ADP
ftr-366	108	7	the	the	DET
ftr-366	108	8	new	new	PROPN
ftr-366	108	9	york	york	PROPN
ftr-366	108	10	stock	stock	PROPN
ftr-366	108	11	exchange	exchange	PROPN
ftr-366	108	12	under	under	ADP
ftr-366	108	13	the	the	DET
ftr-366	108	14	ticker	ticker	NOUN
ftr-366	108	15	symbol	symbol	NOUN
ftr-366	108	16	“	"	PUNCT
ftr-366	108	17	ir	ir	PROPN
ftr-366	108	18	,	,	PUNCT
ftr-366	108	19	”	"	PUNCT
ftr-366	108	20	the	the	DET
ftr-366	108	21	symbol	symbol	NOUN
ftr-366	108	22	that	that	PRON
ftr-366	108	23	previously	previously	ADV
ftr-366	108	24	represented	represent	VERB
ftr-366	108	25	the	the	DET
ftr-366	108	26	ir	ir	PROPN
ftr-366	108	27	-	-	PROPN
ftr-366	108	28	nj	nj	PROPN
ftr-366	108	29	stock	stock	NOUN
ftr-366	108	30	.	.	PUNCT
ftr-366	109	1	19	19	NUM
ftr-366	109	2	the	the	DET
ftr-366	109	3	change	change	NOUN
ftr-366	109	4	of	of	ADP
ftr-366	109	5	domicile	domicile	NOUN
ftr-366	109	6	to	to	ADP
ftr-366	109	7	bermuda	bermuda	NOUN
ftr-366	109	8	would	would	AUX
ftr-366	109	9	not	not	PART
ftr-366	109	10	affect	affect	VERB
ftr-366	109	11	the	the	DET
ftr-366	109	12	company	company	NOUN
ftr-366	109	13	’s	’s	PART
ftr-366	109	14	status	status	NOUN
ftr-366	109	15	as	as	ADP
ftr-366	109	16	a	a	DET
ftr-366	109	17	member	member	NOUN
ftr-366	109	18	of	of	ADP
ftr-366	109	19	the	the	DET
ftr-366	109	20	s&p	s&p	PROPN
ftr-366	109	21	500	500	NUM
ftr-366	109	22	index	index	NOUN
ftr-366	109	23	.	.	PUNCT
ftr-366	110	1	20	20	NUM
ftr-366	110	2	15	15	NUM
ftr-366	110	3	.	.	PUNCT
ftr-366	111	1	ir	ir	PROPN
ftr-366	111	2	proxy	proxy	NOUN
ftr-366	111	3	/	/	SYM
ftr-366	111	4	prospectus	prospectus	NOUN
ftr-366	111	5	,	,	PUNCT
ftr-366	111	6	supra	supra	PROPN
ftr-366	111	7	note	note	NOUN
ftr-366	111	8	7	7	NUM
ftr-366	111	9	,	,	PUNCT
ftr-366	111	10	at	at	ADP
ftr-366	111	11	4	4	NUM
ftr-366	111	12	.	.	NOUN
ftr-366	111	13	16	16	NUM
ftr-366	111	14	.	.	PUNCT
ftr-366	112	1	see	see	VERB
ftr-366	112	2	i	i	PRON
ftr-366	112	3	d.	d.	PROPN
ftr-366	112	4	at	at	ADP
ftr-366	112	5	7	7	NUM
ftr-366	112	6	.	.	NUM
ftr-366	112	7	17	17	NUM
ftr-366	112	8	.	.	PUNCT
ftr-366	113	1	i	i	PRON
ftr-366	113	2	d.	d.	PROPN
ftr-366	113	3	at	at	ADP
ftr-366	113	4	cover	cover	NOUN
ftr-366	113	5	page	page	NOUN
ftr-366	113	6	,	,	PUNCT
ftr-366	113	7	before	before	ADP
ftr-366	113	8	table	table	NOUN
ftr-366	113	9	of	of	ADP
ftr-366	113	10	contents	content	NOUN
ftr-366	113	11	on	on	ADP
ftr-366	113	12	page	page	NOUN
ftr-366	113	13	i.	i.	PROPN
ftr-366	113	14	18	18	NUM
ftr-366	113	15	.	.	PUNCT
ftr-366	114	1	i	i	PRON
ftr-366	114	2	d.	d.	PROPN
ftr-366	114	3	at	at	ADP
ftr-366	114	4	20	20	NUM
ftr-366	114	5	.	.	PUNCT
ftr-366	114	6	19	19	NUM
ftr-366	114	7	.	.	PUNCT
ftr-366	115	1	i	i	PRON
ftr-366	115	2	d.	d.	PROPN
ftr-366	115	3	at	at	ADP
ftr-366	115	4	10	10	NUM
ftr-366	115	5	.	.	PUNCT
ftr-366	115	6	20	20	NUM
ftr-366	115	7	.	.	PUNCT
ftr-366	116	1	i	i	PRON
ftr-366	116	2	d.	d.	PROPN
ftr-366	116	3	at	at	ADP
ftr-366	116	4	22	22	NUM
ftr-366	116	5	.	.	PUNCT
ftr-366	117	1	76	76	NUM
ftr-366	117	2	florida	florida	PROPN
ftr-366	117	3	tax	tax	NOUN
ftr-366	117	4	review	review	NOUN
ftr-366	117	5	[	[	X
ftr-366	117	6	vol	vol	NOUN
ftr-366	117	7	.	.	PUNCT
ftr-366	117	8	9:2	9:2	NUM
ftr-366	118	1	2	2	NUM
ftr-366	118	2	.	.	PUNCT
ftr-366	118	3	tax	tax	NOUN
ftr-366	118	4	-	-	PUNCT
ftr-366	118	5	related	relate	VERB
ftr-366	118	6	objectives	objective	NOUN
ftr-366	118	7	the	the	DET
ftr-366	118	8	purpose	purpose	NOUN
ftr-366	118	9	of	of	ADP
ftr-366	118	10	this	this	DET
ftr-366	118	11	transaction	transaction	NOUN
ftr-366	118	12	was	be	AUX
ftr-366	118	13	to	to	PART
ftr-366	118	14	relocate	relocate	VERB
ftr-366	118	15	the	the	DET
ftr-366	118	16	parent	parent	NOUN
ftr-366	118	17	of	of	ADP
ftr-366	118	18	the	the	DET
ftr-366	118	19	multinational	multinational	ADJ
ftr-366	118	20	group	group	NOUN
ftr-366	118	21	to	to	ADP
ftr-366	118	22	a	a	DET
ftr-366	118	23	tax	tax	NOUN
ftr-366	118	24	haven	haven	NOUN
ftr-366	118	25	.	.	PUNCT
ftr-366	119	1	bermuda	bermuda	PROPN
ftr-366	119	2	does	do	AUX
ftr-366	119	3	not	not	PART
ftr-366	119	4	impose	impose	VERB
ftr-366	119	5	a	a	DET
ftr-366	119	6	corporate	corporate	ADJ
ftr-366	119	7	income	income	NOUN
ftr-366	119	8	tax	tax	NOUN
ftr-366	119	9	on	on	ADP
ftr-366	119	10	resident	resident	ADJ
ftr-366	119	11	corporations	corporation	NOUN
ftr-366	119	12	.	.	PUNCT
ftr-366	120	1	21	21	NUM
ftr-366	120	2	before	before	ADP
ftr-366	120	3	the	the	DET
ftr-366	120	4	merger	merger	NOUN
ftr-366	120	5	ir	ir	PROPN
ftr-366	120	6	-	-	PROPN
ftr-366	120	7	nj	nj	PROPN
ftr-366	120	8	,	,	PUNCT
ftr-366	120	9	a	a	DET
ftr-366	120	10	domestic	domestic	ADJ
ftr-366	120	11	corporation	corporation	NOUN
ftr-366	120	12	,	,	PUNCT
ftr-366	120	13	was	be	AUX
ftr-366	120	14	the	the	DET
ftr-366	120	15	parent	parent	NOUN
ftr-366	120	16	of	of	ADP
ftr-366	120	17	the	the	DET
ftr-366	120	18	group	group	NOUN
ftr-366	120	19	.	.	PUNCT
ftr-366	121	1	a	a	DET
ftr-366	121	2	corporation	corporation	NOUN
ftr-366	121	3	is	be	AUX
ftr-366	121	4	a	a	DET
ftr-366	121	5	domestic	domestic	ADJ
ftr-366	121	6	corporation	corporation	NOUN
ftr-366	121	7	if	if	SCONJ
ftr-366	121	8	it	it	PRON
ftr-366	121	9	is	be	AUX
ftr-366	121	10	created	create	VERB
ftr-366	121	11	or	or	CCONJ
ftr-366	121	12	organized	organize	VERB
ftr-366	121	13	under	under	ADP
ftr-366	121	14	the	the	DET
ftr-366	121	15	law	law	NOUN
ftr-366	121	16	of	of	ADP
ftr-366	121	17	the	the	DET
ftr-366	121	18	u.s	u.s	PROPN
ftr-366	121	19	.	.	PROPN
ftr-366	121	20	or	or	CCONJ
ftr-366	121	21	of	of	ADP
ftr-366	121	22	a	a	DET
ftr-366	121	23	state	state	NOUN
ftr-366	121	24	.	.	PUNCT
ftr-366	122	1	22	22	NUM
ftr-366	122	2	domestic	domestic	ADJ
ftr-366	122	3	corporations	corporation	NOUN
ftr-366	122	4	are	be	AUX
ftr-366	122	5	subject	subject	ADJ
ftr-366	122	6	to	to	ADP
ftr-366	122	7	u.s	u.s	PROPN
ftr-366	122	8	.	.	PROPN
ftr-366	122	9	tax	tax	NOUN
ftr-366	122	10	on	on	ADP
ftr-366	122	11	their	their	PRON
ftr-366	122	12	worldwide	worldwide	ADJ
ftr-366	122	13	income	income	NOUN
ftr-366	122	14	.	.	PUNCT
ftr-366	123	1	23	23	NUM
ftr-366	124	1	to	to	PART
ftr-366	124	2	alleviate	alleviate	VERB
ftr-366	124	3	double	double	ADJ
ftr-366	124	4	taxation	taxation	NOUN
ftr-366	124	5	,	,	PUNCT
ftr-366	124	6	the	the	DET
ftr-366	124	7	u.s	u.s	PROPN
ftr-366	124	8	.	.	PROPN
ftr-366	124	9	allows	allow	VERB
ftr-366	124	10	domestic	domestic	ADJ
ftr-366	124	11	corporations	corporation	NOUN
ftr-366	124	12	a	a	DET
ftr-366	124	13	credit	credit	NOUN
ftr-366	124	14	for	for	ADP
ftr-366	124	15	the	the	DET
ftr-366	124	16	foreign	foreign	ADJ
ftr-366	124	17	taxes	taxis	NOUN
ftr-366	124	18	they	they	PRON
ftr-366	124	19	pay	pay	VERB
ftr-366	124	20	on	on	ADP
ftr-366	124	21	their	their	PRON
ftr-366	124	22	foreign	foreign	ADJ
ftr-366	124	23	source	source	NOUN
ftr-366	124	24	income	income	NOUN
ftr-366	124	25	.	.	PUNCT
ftr-366	125	1	24	24	NUM
ftr-366	125	2	however	however	ADV
ftr-366	125	3	,	,	PUNCT
ftr-366	125	4	this	this	DET
ftr-366	125	5	credit	credit	NOUN
ftr-366	125	6	is	be	AUX
ftr-366	125	7	subject	subject	ADJ
ftr-366	125	8	to	to	ADP
ftr-366	125	9	limitations	limitation	NOUN
ftr-366	125	10	.	.	PUNCT
ftr-366	126	1	25	25	NUM
ftr-366	126	2	by	by	ADP
ftr-366	126	3	contrast	contrast	NOUN
ftr-366	126	4	,	,	PUNCT
ftr-366	126	5	many	many	ADJ
ftr-366	126	6	other	other	ADJ
ftr-366	126	7	countries	country	NOUN
ftr-366	126	8	do	do	AUX
ftr-366	126	9	not	not	PART
ftr-366	126	10	tax	tax	VERB
ftr-366	126	11	resident	resident	ADJ
ftr-366	126	12	corporations	corporation	NOUN
ftr-366	126	13	on	on	ADP
ftr-366	126	14	their	their	PRON
ftr-366	126	15	worldwide	worldwide	ADJ
ftr-366	126	16	income	income	NOUN
ftr-366	126	17	.	.	PUNCT
ftr-366	127	1	instead	instead	ADV
ftr-366	127	2	,	,	PUNCT
ftr-366	127	3	they	they	PRON
ftr-366	127	4	use	use	VERB
ftr-366	127	5	a	a	DET
ftr-366	127	6	territorial	territorial	ADJ
ftr-366	127	7	system	system	NOUN
ftr-366	127	8	of	of	ADP
ftr-366	127	9	taxation	taxation	NOUN
ftr-366	127	10	.	.	PUNCT
ftr-366	128	1	26	26	NUM
ftr-366	128	2	under	under	ADP
ftr-366	128	3	that	that	DET
ftr-366	128	4	system	system	NOUN
ftr-366	128	5	,	,	PUNCT
ftr-366	128	6	a	a	DET
ftr-366	128	7	country	country	NOUN
ftr-366	128	8	only	only	ADV
ftr-366	128	9	taxes	tax	VERB
ftr-366	128	10	income	income	NOUN
ftr-366	128	11	from	from	ADP
ftr-366	128	12	domestic	domestic	ADJ
ftr-366	128	13	operations	operation	NOUN
ftr-366	128	14	.	.	PUNCT
ftr-366	129	1	27	27	NUM
ftr-366	129	2	active	active	ADJ
ftr-366	129	3	business	business	NOUN
ftr-366	129	4	income	income	NOUN
ftr-366	129	5	earned	earn	VERB
ftr-366	129	6	outside	outside	ADP
ftr-366	129	7	the	the	DET
ftr-366	129	8	country	country	NOUN
ftr-366	129	9	is	be	AUX
ftr-366	129	10	exempt	exempt	ADJ
ftr-366	129	11	.	.	PUNCT
ftr-366	130	1	28	28	NUM
ftr-366	130	2	commentators	commentator	NOUN
ftr-366	130	3	have	have	AUX
ftr-366	130	4	argued	argue	VERB
ftr-366	130	5	that	that	SCONJ
ftr-366	130	6	the	the	DET
ftr-366	130	7	u.s	u.s	PROPN
ftr-366	130	8	.	.	PROPN
ftr-366	130	9	international	international	ADJ
ftr-366	130	10	tax	tax	NOUN
ftr-366	130	11	rules	rule	NOUN
ftr-366	130	12	impose	impose	VERB
ftr-366	130	13	a	a	DET
ftr-366	130	14	heavier	heavy	ADJ
ftr-366	130	15	overall	overall	ADJ
ftr-366	130	16	tax	tax	NOUN
ftr-366	130	17	burden	burden	NOUN
ftr-366	130	18	on	on	ADP
ftr-366	130	19	u.s	u.s	PROPN
ftr-366	130	20	.	.	PROPN
ftr-366	130	21	multinational	multinational	ADJ
ftr-366	130	22	corporations	corporation	NOUN
ftr-366	130	23	than	than	ADP
ftr-366	130	24	that	that	PRON
ftr-366	130	25	borne	bear	VERB
ftr-366	130	26	by	by	ADP
ftr-366	130	27	foreign	foreign	ADJ
ftr-366	130	28	multinationals	multinational	NOUN
ftr-366	130	29	.	.	PUNCT
ftr-366	131	1	29	29	NUM
ftr-366	132	1	this	this	DET
ftr-366	132	2	places	place	NOUN
ftr-366	132	3	u.s	u.s	PROPN
ftr-366	132	4	.	.	PROPN
ftr-366	132	5	multinationals	multinational	NOUN
ftr-366	132	6	at	at	ADP
ftr-366	132	7	a	a	DET
ftr-366	132	8	competitive	competitive	ADJ
ftr-366	132	9	disadvantage	disadvantage	NOUN
ftr-366	132	10	.	.	PUNCT
ftr-366	133	1	30	30	NUM
ftr-366	133	2	many	many	ADJ
ftr-366	133	3	u.s	u.s	PROPN
ftr-366	133	4	.	.	PROPN
ftr-366	133	5	companies	company	NOUN
ftr-366	133	6	,	,	PUNCT
ftr-366	133	7	including	include	VERB
ftr-366	133	8	ingersoll	ingersoll	NOUN
ftr-366	133	9	-	-	PUNCT
ftr-366	133	10	rand	rand	NOUN
ftr-366	133	11	,	,	PUNCT
ftr-366	133	12	expatriated	expatriate	VERB
ftr-366	133	13	to	to	PART
ftr-366	133	14	lower	lower	VERB
ftr-366	133	15	their	their	PRON
ftr-366	133	16	overall	overall	ADJ
ftr-366	133	17	effective	effective	ADJ
ftr-366	133	18	tax	tax	NOUN
ftr-366	133	19	rates	rate	NOUN
ftr-366	133	20	and	and	CCONJ
ftr-366	133	21	remain	remain	VERB
ftr-366	133	22	competitive	competitive	ADJ
ftr-366	133	23	.	.	PUNCT
ftr-366	134	1	ir	ir	PROPN
ftr-366	134	2	-	-	PROPN
ftr-366	134	3	ltd	ltd	PROPN
ftr-366	134	4	.	.	PROPN
ftr-366	134	5	,	,	PUNCT
ftr-366	134	6	the	the	DET
ftr-366	134	7	new	new	ADJ
ftr-366	134	8	parent	parent	NOUN
ftr-366	134	9	of	of	ADP
ftr-366	134	10	the	the	DET
ftr-366	134	11	group	group	NOUN
ftr-366	134	12	,	,	PUNCT
ftr-366	134	13	was	be	AUX
ftr-366	134	14	a	a	DET
ftr-366	134	15	foreign	foreign	ADJ
ftr-366	134	16	corporation	corporation	NOUN
ftr-366	134	17	.	.	PUNCT
ftr-366	135	1	foreign	foreign	ADJ
ftr-366	135	2	corporations	corporation	NOUN
ftr-366	135	3	are	be	AUX
ftr-366	135	4	only	only	ADV
ftr-366	135	5	subject	subject	ADJ
ftr-366	135	6	to	to	ADP
ftr-366	135	7	u.s	u.s	PROPN
ftr-366	135	8	.	.	PROPN
ftr-366	135	9	tax	tax	NOUN
ftr-366	135	10	on	on	ADP
ftr-366	135	11	their	their	PRON
ftr-366	135	12	nonbusiness	nonbusiness	ADJ
ftr-366	135	13	income	income	NOUN
ftr-366	135	14	from	from	ADP
ftr-366	135	15	u.s	u.s	PROPN
ftr-366	135	16	.	.	PROPN
ftr-366	135	17	sources	source	NOUN
ftr-366	135	18	and	and	CCONJ
ftr-366	135	19	income	income	NOUN
ftr-366	135	20	effectively	effectively	ADV
ftr-366	135	21	connected	connect	VERB
ftr-366	135	22	with	with	ADP
ftr-366	135	23	the	the	DET
ftr-366	135	24	conduct	conduct	NOUN
ftr-366	135	25	of	of	ADP
ftr-366	135	26	business	business	NOUN
ftr-366	135	27	in	in	ADP
ftr-366	135	28	the	the	DET
ftr-366	135	29	u.s	u.s	PROPN
ftr-366	135	30	.	.	PROPN
ftr-366	135	31	31	31	NUM
ftr-366	135	32	21	21	NUM
ftr-366	135	33	.	.	PUNCT
ftr-366	136	1	see	see	VERB
ftr-366	136	2	i	i	PRON
ftr-366	136	3	d.	d.	PROPN
ftr-366	136	4	at	at	ADP
ftr-366	136	5	3	3	NUM
ftr-366	136	6	;	;	PUNCT
ftr-366	136	7	2008ard	2008ard	NUM
ftr-366	136	8	059	059	NUM
ftr-366	136	9	-	-	SYM
ftr-366	136	10	111	111	NUM
ftr-366	136	11	,	,	PUNCT
ftr-366	136	12	congressional	congressional	ADJ
ftr-366	136	13	research	research	NOUN
ftr-366	136	14	service	service	NOUN
ftr-366	136	15	report	report	NOUN
ftr-366	136	16	for	for	ADP
ftr-366	136	17	congress	congress	PROPN
ftr-366	136	18	firms	firm	NOUN
ftr-366	136	19	that	that	PRON
ftr-366	136	20	incorporate	incorporate	VERB
ftr-366	136	21	abroad	abroad	ADV
ftr-366	136	22	for	for	ADP
ftr-366	136	23	tax	tax	NOUN
ftr-366	136	24	purposes	purpose	NOUN
ftr-366	136	25	:	:	PUNCT
ftr-366	136	26	corporate	corporate	ADJ
ftr-366	136	27	“	"	PUNCT
ftr-366	136	28	inversions	inversion	NOUN
ftr-366	136	29	”	"	PUNCT
ftr-366	136	30	and	and	CCONJ
ftr-366	136	31	“	"	PUNCT
ftr-366	136	32	expatriation	expatriation	NOUN
ftr-366	136	33	,	,	PUNCT
ftr-366	136	34	”	"	PUNCT
ftr-366	136	35	updated	update	VERB
ftr-366	136	36	mar	mar	PROPN
ftr-366	136	37	.	.	PROPN
ftr-366	136	38	11	11	NUM
ftr-366	136	39	,	,	PUNCT
ftr-366	136	40	2008	2008	NUM
ftr-366	136	41	(	(	PUNCT
ftr-366	136	42	mar	mar	PROPN
ftr-366	136	43	.	.	PROPN
ftr-366	136	44	24	24	NUM
ftr-366	136	45	,	,	PUNCT
ftr-366	136	46	2008	2008	NUM
ftr-366	136	47	)	)	PUNCT
ftr-366	137	1	[	[	X
ftr-366	137	2	hereinafter	hereinafter	NOUN
ftr-366	137	3	crs	crs	PROPN
ftr-366	137	4	corporate	corporate	ADJ
ftr-366	137	5	inversion	inversion	NOUN
ftr-366	137	6	report	report	NOUN
ftr-366	137	7	]	]	X
ftr-366	137	8	.	.	PUNCT
ftr-366	138	1	22	22	NUM
ftr-366	138	2	.	.	X
ftr-366	138	3	26	26	NUM
ftr-366	138	4	u.s.c	u.s.c	ADJ
ftr-366	138	5	.	.	PUNCT
ftr-366	139	1	§	§	PROPN
ftr-366	139	2	7701(a)(4	7701(a)(4	NUM
ftr-366	139	3	)	)	PUNCT
ftr-366	139	4	(	(	PUNCT
ftr-366	139	5	cch	cch	NOUN
ftr-366	139	6	2008	2008	NUM
ftr-366	139	7	)	)	PUNCT
ftr-366	139	8	.	.	PUNCT
ftr-366	140	1	all	all	DET
ftr-366	140	2	section	section	NOUN
ftr-366	140	3	references	reference	NOUN
ftr-366	140	4	are	be	AUX
ftr-366	140	5	to	to	ADP
ftr-366	140	6	the	the	DET
ftr-366	140	7	internal	internal	ADJ
ftr-366	140	8	revenue	revenue	NOUN
ftr-366	140	9	code	code	NOUN
ftr-366	140	10	of	of	ADP
ftr-366	140	11	1986	1986	NUM
ftr-366	140	12	[	[	X
ftr-366	140	13	hereinafter	hereinafter	NOUN
ftr-366	140	14	irc	irc	ADV
ftr-366	140	15	or	or	CCONJ
ftr-366	140	16	the	the	DET
ftr-366	140	17	code	code	NOUN
ftr-366	140	18	]	]	PUNCT
ftr-366	140	19	,	,	PUNCT
ftr-366	140	20	as	as	SCONJ
ftr-366	140	21	amended	amend	VERB
ftr-366	140	22	,	,	PUNCT
ftr-366	140	23	unless	unless	SCONJ
ftr-366	140	24	otherwise	otherwise	ADV
ftr-366	140	25	indicated	indicate	VERB
ftr-366	140	26	.	.	PUNCT
ftr-366	141	1	23	23	NUM
ftr-366	141	2	.	.	X
ftr-366	141	3	bittker	bittker	PROPN
ftr-366	141	4	&	&	CCONJ
ftr-366	141	5	lokken	lokken	PROPN
ftr-366	141	6	,	,	PUNCT
ftr-366	141	7	supra	supra	PROPN
ftr-366	141	8	note	note	PROPN
ftr-366	141	9	6	6	NUM
ftr-366	141	10	¶	¶	NOUN
ftr-366	141	11	65.3.1	65.3.1	NOUN
ftr-366	141	12	.	.	PUNCT
ftr-366	142	1	24	24	NUM
ftr-366	142	2	.	.	PUNCT
ftr-366	142	3	see	see	VERB
ftr-366	142	4	irc	irc	PROPN
ftr-366	142	5	§	§	PROPN
ftr-366	142	6	901	901	NUM
ftr-366	142	7	.	.	PUNCT
ftr-366	143	1	25	25	NUM
ftr-366	143	2	.	.	PUNCT
ftr-366	144	1	irc	irc	PROPN
ftr-366	144	2	§	§	PROPN
ftr-366	144	3	904	904	NUM
ftr-366	144	4	.	.	PUNCT
ftr-366	144	5	26	26	NUM
ftr-366	144	6	.	.	PUNCT
ftr-366	144	7	charles	charles	PROPN
ftr-366	144	8	h.	h.	PROPN
ftr-366	144	9	gustafson	gustafson	PROPN
ftr-366	144	10	,	,	PUNCT
ftr-366	144	11	robert	robert	PROPN
ftr-366	144	12	j.	j.	PROPN
ftr-366	144	13	peroni	peroni	PROPN
ftr-366	144	14	&	&	CCONJ
ftr-366	144	15	richard	richard	PROPN
ftr-366	144	16	c.	c.	PROPN
ftr-366	144	17	pugh	pugh	PROPN
ftr-366	144	18	,	,	PUNCT
ftr-366	144	19	taxation	taxation	NOUN
ftr-366	144	20	of	of	ADP
ftr-366	144	21	international	international	ADJ
ftr-366	144	22	transactions	transaction	NOUN
ftr-366	144	23	¶	¶	NUM
ftr-366	144	24	1070	1070	NUM
ftr-366	144	25	(	(	PUNCT
ftr-366	144	26	3rd	3rd	ADJ
ftr-366	144	27	ed	ed	NOUN
ftr-366	144	28	.	.	PUNCT
ftr-366	144	29	2006	2006	NUM
ftr-366	144	30	)	)	PUNCT
ftr-366	144	31	.	.	PUNCT
ftr-366	145	1	27	27	NUM
ftr-366	145	2	.	.	PUNCT
ftr-366	146	1	see	see	VERB
ftr-366	146	2	treasury	treasury	NOUN
ftr-366	146	3	inversion	inversion	NOUN
ftr-366	146	4	study	study	NOUN
ftr-366	146	5	,	,	PUNCT
ftr-366	146	6	supra	supra	PROPN
ftr-366	146	7	note	note	PROPN
ftr-366	146	8	1	1	NUM
ftr-366	146	9	,	,	PUNCT
ftr-366	146	10	at	at	ADP
ftr-366	146	11	28	28	NUM
ftr-366	146	12	.	.	PUNCT
ftr-366	147	1	in	in	ADP
ftr-366	147	2	addition	addition	NOUN
ftr-366	147	3	,	,	PUNCT
ftr-366	147	4	most	most	ADJ
ftr-366	147	5	countries	country	NOUN
ftr-366	147	6	with	with	ADP
ftr-366	147	7	territorial	territorial	ADJ
ftr-366	147	8	systems	system	NOUN
ftr-366	147	9	tax	tax	NOUN
ftr-366	147	10	resident	resident	NOUN
ftr-366	147	11	corporations	corporation	NOUN
ftr-366	147	12	on	on	ADP
ftr-366	147	13	certain	certain	ADJ
ftr-366	147	14	types	type	NOUN
ftr-366	147	15	of	of	ADP
ftr-366	147	16	foreign	foreign	ADJ
ftr-366	147	17	source	source	NOUN
ftr-366	147	18	income	income	NOUN
ftr-366	147	19	,	,	PUNCT
ftr-366	147	20	such	such	ADJ
ftr-366	147	21	as	as	ADP
ftr-366	147	22	passive	passive	ADJ
ftr-366	147	23	income	income	NOUN
ftr-366	147	24	.	.	PUNCT
ftr-366	148	1	gustafson	gustafson	PROPN
ftr-366	148	2	,	,	PUNCT
ftr-366	148	3	et	et	PROPN
ftr-366	148	4	al	al	PROPN
ftr-366	148	5	,	,	PUNCT
ftr-366	148	6	supra	supra	PROPN
ftr-366	148	7	note	note	VERB
ftr-366	148	8	26	26	NUM
ftr-366	148	9	¶	¶	NUM
ftr-366	148	10	1070	1070	NUM
ftr-366	148	11	.	.	PUNCT
ftr-366	149	1	28	28	NUM
ftr-366	149	2	.	.	PUNCT
ftr-366	150	1	treasury	treasury	NOUN
ftr-366	150	2	inversion	inversion	NOUN
ftr-366	150	3	study	study	NOUN
ftr-366	150	4	,	,	PUNCT
ftr-366	150	5	supra	supra	PROPN
ftr-366	150	6	note	note	PROPN
ftr-366	150	7	1	1	NUM
ftr-366	150	8	,	,	PUNCT
ftr-366	150	9	at	at	ADP
ftr-366	150	10	28	28	NUM
ftr-366	150	11	.	.	PUNCT
ftr-366	151	1	29	29	NUM
ftr-366	151	2	.	.	PUNCT
ftr-366	152	1	i	i	PRON
ftr-366	152	2	d.	d.	PROPN
ftr-366	152	3	at	at	ADP
ftr-366	152	4	29	29	NUM
ftr-366	152	5	.	.	PUNCT
ftr-366	152	6	30	30	NUM
ftr-366	152	7	.	.	PUNCT
ftr-366	153	1	i	i	PRON
ftr-366	153	2	d.	d.	PROPN
ftr-366	153	3	31	31	NUM
ftr-366	153	4	.	.	PUNCT
ftr-366	154	1	bittker	bittker	PROPN
ftr-366	154	2	&	&	CCONJ
ftr-366	154	3	lokken	lokken	PROPN
ftr-366	154	4	,	,	PUNCT
ftr-366	154	5	supra	supra	PROPN
ftr-366	154	6	note	note	PROPN
ftr-366	154	7	6	6	NUM
ftr-366	154	8	¶	¶	NOUN
ftr-366	154	9	65.3.1	65.3.1	NOUN
ftr-366	154	10	.	.	PUNCT
ftr-366	155	1	see	see	VERB
ftr-366	155	2	irc	irc	PROPN
ftr-366	155	3	§	§	PROPN
ftr-366	155	4	§	§	PROPN
ftr-366	155	5	881	881	NUM
ftr-366	155	6	&	&	CCONJ
ftr-366	155	7	882	882	NUM
ftr-366	155	8	.	.	PUNCT
ftr-366	156	1	2008	2008	NUM
ftr-366	156	2	]	]	PUNCT
ftr-366	156	3	corporate	corporate	ADJ
ftr-366	156	4	expatriation	expatriation	NOUN
ftr-366	156	5	77	77	NUM
ftr-366	156	6	ir	ir	PROPN
ftr-366	156	7	-	-	PROPN
ftr-366	156	8	nj	nj	PROPN
ftr-366	156	9	was	be	AUX
ftr-366	156	10	a	a	DET
ftr-366	156	11	domestic	domestic	ADJ
ftr-366	156	12	corporation	corporation	NOUN
ftr-366	156	13	.	.	PUNCT
ftr-366	157	1	to	to	PART
ftr-366	157	2	limit	limit	VERB
ftr-366	157	3	ir	ir	PROPN
ftr-366	157	4	-	-	PROPN
ftr-366	157	5	nj	nj	PROPN
ftr-366	157	6	’s	’s	PART
ftr-366	157	7	u.s	u.s	PROPN
ftr-366	157	8	.	.	PROPN
ftr-366	157	9	tax	tax	NOUN
ftr-366	157	10	exposure	exposure	NOUN
ftr-366	157	11	,	,	PUNCT
ftr-366	157	12	the	the	DET
ftr-366	157	13	company	company	NOUN
ftr-366	157	14	did	do	VERB
ftr-366	157	15	some	some	DET
ftr-366	157	16	additional	additional	ADJ
ftr-366	157	17	restructuring	restructuring	NOUN
ftr-366	157	18	,	,	PUNCT
ftr-366	157	19	described	describe	VERB
ftr-366	157	20	below	below	ADV
ftr-366	157	21	.	.	PUNCT
ftr-366	158	1	b.	b.	VERB
ftr-366	159	1	the	the	DET
ftr-366	159	2	transfer	transfer	NOUN
ftr-366	159	3	of	of	ADP
ftr-366	159	4	assets	asset	NOUN
ftr-366	159	5	1	1	NUM
ftr-366	159	6	.	.	PUNCT
ftr-366	160	1	the	the	DET
ftr-366	160	2	facts	fact	NOUN
ftr-366	160	3	also	also	ADV
ftr-366	160	4	on	on	ADP
ftr-366	160	5	december	december	PROPN
ftr-366	160	6	31	31	NUM
ftr-366	160	7	,	,	PUNCT
ftr-366	160	8	2001	2001	NUM
ftr-366	160	9	,	,	PUNCT
ftr-366	160	10	as	as	ADP
ftr-366	160	11	part	part	NOUN
ftr-366	160	12	of	of	ADP
ftr-366	160	13	the	the	DET
ftr-366	160	14	same	same	ADJ
ftr-366	160	15	plan	plan	NOUN
ftr-366	160	16	of	of	ADP
ftr-366	160	17	reorganization	reorganization	NOUN
ftr-366	160	18	,	,	PUNCT
ftr-366	160	19	ir	ir	PROPN
ftr-366	160	20	-	-	PROPN
ftr-366	160	21	nj	nj	PROPN
ftr-366	160	22	and	and	CCONJ
ftr-366	160	23	certain	certain	ADJ
ftr-366	160	24	of	of	ADP
ftr-366	160	25	its	its	PRON
ftr-366	160	26	subsidiaries	subsidiary	NOUN
ftr-366	160	27	transferred	transfer	VERB
ftr-366	160	28	shares	share	NOUN
ftr-366	160	29	of	of	ADP
ftr-366	160	30	certain	certain	ADJ
ftr-366	160	31	existing	exist	VERB
ftr-366	160	32	ir	ir	PROPN
ftr-366	160	33	-	-	PUNCT
ftr-366	160	34	nj	nj	PROPN
ftr-366	160	35	subsidiaries	subsidiary	NOUN
ftr-366	160	36	(	(	PUNCT
ftr-366	160	37	the	the	DET
ftr-366	160	38	“	"	PUNCT
ftr-366	160	39	transferred	transfer	VERB
ftr-366	160	40	assets	asset	NOUN
ftr-366	160	41	”	"	PUNCT
ftr-366	160	42	)	)	PUNCT
ftr-366	160	43	,	,	PUNCT
ftr-366	160	44	and	and	CCONJ
ftr-366	160	45	issued	issue	VERB
ftr-366	160	46	certain	certain	ADJ
ftr-366	160	47	debt	debt	NOUN
ftr-366	160	48	(	(	PUNCT
ftr-366	160	49	the	the	DET
ftr-366	160	50	“	"	PUNCT
ftr-366	160	51	debt	debt	NOUN
ftr-366	160	52	”	"	PUNCT
ftr-366	160	53	)	)	PUNCT
ftr-366	160	54	,	,	PUNCT
ftr-366	160	55	to	to	ADP
ftr-366	160	56	ir	ir	PROPN
ftr-366	160	57	-	-	PROPN
ftr-366	160	58	ltd	ltd	PROPN
ftr-366	160	59	.	.	PROPN
ftr-366	160	60	32	32	NUM
ftr-366	160	61	in	in	ADP
ftr-366	160	62	exchange	exchange	PROPN
ftr-366	160	63	ir	ir	PROPN
ftr-366	160	64	-	-	PROPN
ftr-366	160	65	ltd	ltd	PROPN
ftr-366	160	66	.	.	PROPN
ftr-366	160	67	issued	issue	VERB
ftr-366	160	68	to	to	ADP
ftr-366	160	69	ir	ir	PROPN
ftr-366	160	70	-	-	PROPN
ftr-366	160	71	nj	nj	PROPN
ftr-366	160	72	and	and	CCONJ
ftr-366	160	73	the	the	DET
ftr-366	160	74	transferring	transferring	NOUN
ftr-366	160	75	subsidiaries	subsidiary	NOUN
ftr-366	160	76	ir	ir	PROPN
ftr-366	160	77	-	-	PROPN
ftr-366	160	78	ltd	ltd	PROPN
ftr-366	160	79	.	.	PROPN
ftr-366	160	80	class	class	PROPN
ftr-366	160	81	b	b	PROPN
ftr-366	160	82	common	common	ADJ
ftr-366	160	83	stock	stock	NOUN
ftr-366	160	84	.	.	PUNCT
ftr-366	161	1	33	33	NUM
ftr-366	161	2	these	these	DET
ftr-366	161	3	transfers	transfer	NOUN
ftr-366	161	4	occurred	occur	VERB
ftr-366	161	5	before	before	ADP
ftr-366	161	6	the	the	DET
ftr-366	161	7	merger	merger	NOUN
ftr-366	161	8	transaction	transaction	NOUN
ftr-366	161	9	.	.	PUNCT
ftr-366	162	1	34	34	NUM
ftr-366	162	2	however	however	ADV
ftr-366	162	3	,	,	PUNCT
ftr-366	162	4	to	to	PART
ftr-366	162	5	facilitate	facilitate	VERB
ftr-366	162	6	understanding	understanding	NOUN
ftr-366	162	7	,	,	PUNCT
ftr-366	162	8	part	part	NOUN
ftr-366	162	9	iii	iii	NUM
ftr-366	162	10	analyzes	analyze	VERB
ftr-366	162	11	the	the	DET
ftr-366	162	12	tax	tax	NOUN
ftr-366	162	13	consequences	consequence	NOUN
ftr-366	162	14	of	of	ADP
ftr-366	162	15	the	the	DET
ftr-366	162	16	merger	merger	NOUN
ftr-366	162	17	first	first	ADV
ftr-366	162	18	.	.	PUNCT
ftr-366	163	1	35	35	NUM
ftr-366	163	2	the	the	DET
ftr-366	163	3	company	company	NOUN
ftr-366	163	4	’s	’s	PART
ftr-366	163	5	prospectus	prospectus	NOUN
ftr-366	163	6	did	do	AUX
ftr-366	163	7	not	not	PART
ftr-366	163	8	specify	specify	VERB
ftr-366	163	9	which	which	DET
ftr-366	163	10	particular	particular	ADJ
ftr-366	163	11	subsidiaries	subsidiary	NOUN
ftr-366	163	12	ir	ir	PROPN
ftr-366	163	13	-	-	PROPN
ftr-366	163	14	nj	nj	PROPN
ftr-366	163	15	transferred	transfer	VERB
ftr-366	163	16	to	to	ADP
ftr-366	163	17	ir	ir	PROPN
ftr-366	163	18	-	-	PROPN
ftr-366	163	19	ltd	ltd	PROPN
ftr-366	163	20	.	.	PUNCT
ftr-366	164	1	this	this	DET
ftr-366	164	2	article	article	NOUN
ftr-366	164	3	assumes	assume	VERB
ftr-366	164	4	that	that	SCONJ
ftr-366	164	5	ir	ir	PROPN
ftr-366	164	6	-	-	PROPN
ftr-366	164	7	nj	nj	PROPN
ftr-366	164	8	transferred	transfer	VERB
ftr-366	164	9	its	its	PRON
ftr-366	164	10	foreign	foreign	ADJ
ftr-366	164	11	subsidiaries	subsidiary	NOUN
ftr-366	164	12	,	,	PUNCT
ftr-366	164	13	particularly	particularly	ADV
ftr-366	164	14	those	those	PRON
ftr-366	164	15	that	that	PRON
ftr-366	164	16	were	be	AUX
ftr-366	164	17	controlled	control	VERB
ftr-366	164	18	foreign	foreign	ADJ
ftr-366	164	19	corporations	corporation	NOUN
ftr-366	164	20	(	(	PUNCT
ftr-366	164	21	cfcs	cfcs	PROPN
ftr-366	164	22	)	)	PUNCT
ftr-366	164	23	.	.	PUNCT
ftr-366	165	1	the	the	DET
ftr-366	165	2	following	follow	VERB
ftr-366	165	3	section	section	NOUN
ftr-366	165	4	discusses	discuss	VERB
ftr-366	165	5	cfcs	cfc	NOUN
ftr-366	165	6	.	.	PUNCT
ftr-366	166	1	transferring	transfer	VERB
ftr-366	166	2	a	a	DET
ftr-366	166	3	u.s	u.s	PROPN
ftr-366	166	4	.	.	PROPN
ftr-366	166	5	subsidiary	subsidiary	NOUN
ftr-366	166	6	to	to	ADP
ftr-366	166	7	a	a	DET
ftr-366	166	8	foreign	foreign	ADJ
ftr-366	166	9	parent	parent	NOUN
ftr-366	166	10	would	would	AUX
ftr-366	166	11	not	not	PART
ftr-366	166	12	save	save	VERB
ftr-366	166	13	any	any	DET
ftr-366	166	14	tax	tax	NOUN
ftr-366	166	15	.	.	PUNCT
ftr-366	167	1	as	as	ADP
ftr-366	167	2	a	a	DET
ftr-366	167	3	domestic	domestic	ADJ
ftr-366	167	4	corporation	corporation	NOUN
ftr-366	167	5	,	,	PUNCT
ftr-366	167	6	a	a	DET
ftr-366	167	7	u.s	u.s	PROPN
ftr-366	167	8	.	.	PROPN
ftr-366	167	9	subsidiary	subsidiary	NOUN
ftr-366	167	10	is	be	AUX
ftr-366	167	11	subject	subject	ADJ
ftr-366	167	12	to	to	ADP
ftr-366	167	13	u.s	u.s	PROPN
ftr-366	167	14	.	.	PROPN
ftr-366	167	15	taxation	taxation	NOUN
ftr-366	167	16	on	on	ADP
ftr-366	167	17	its	its	PRON
ftr-366	167	18	worldwide	worldwide	ADJ
ftr-366	167	19	income	income	NOUN
ftr-366	167	20	regardless	regardless	ADV
ftr-366	167	21	which	which	DET
ftr-366	167	22	entity	entity	NOUN
ftr-366	167	23	is	be	AUX
ftr-366	167	24	the	the	DET
ftr-366	167	25	parent	parent	NOUN
ftr-366	167	26	of	of	ADP
ftr-366	167	27	the	the	DET
ftr-366	167	28	group	group	NOUN
ftr-366	167	29	.	.	PUNCT
ftr-366	168	1	see	see	VERB
ftr-366	168	2	figures	figure	NOUN
ftr-366	168	3	3	3	NUM
ftr-366	168	4	and	and	CCONJ
ftr-366	168	5	4	4	NUM
ftr-366	168	6	.	.	X
ftr-366	168	7	32	32	NUM
ftr-366	168	8	.	.	PUNCT
ftr-366	169	1	ir	ir	PROPN
ftr-366	169	2	proxy	proxy	NOUN
ftr-366	169	3	/	/	SYM
ftr-366	169	4	prospectus	prospectus	NOUN
ftr-366	169	5	,	,	PUNCT
ftr-366	169	6	supra	supra	PROPN
ftr-366	169	7	note	note	NOUN
ftr-366	169	8	7	7	NUM
ftr-366	169	9	,	,	PUNCT
ftr-366	169	10	at	at	ADP
ftr-366	169	11	7	7	NUM
ftr-366	169	12	,	,	PUNCT
ftr-366	169	13	17	17	NUM
ftr-366	169	14	.	.	PUNCT
ftr-366	170	1	33	33	NUM
ftr-366	170	2	.	.	PUNCT
ftr-366	171	1	i	i	PRON
ftr-366	171	2	d.	d.	PROPN
ftr-366	171	3	the	the	DET
ftr-366	171	4	company	company	NOUN
ftr-366	171	5	stated	state	VERB
ftr-366	171	6	that	that	SCONJ
ftr-366	171	7	the	the	DET
ftr-366	171	8	b	b	PROPN
ftr-366	171	9	stock	stock	NOUN
ftr-366	171	10	would	would	AUX
ftr-366	171	11	not	not	PART
ftr-366	171	12	dilute	dilute	VERB
ftr-366	171	13	the	the	DET
ftr-366	171	14	ownership	ownership	NOUN
ftr-366	171	15	interest	interest	NOUN
ftr-366	171	16	of	of	ADP
ftr-366	171	17	the	the	DET
ftr-366	171	18	class	class	NOUN
ftr-366	171	19	a	a	DET
ftr-366	171	20	common	common	ADJ
ftr-366	171	21	stockholders	stockholder	NOUN
ftr-366	171	22	because	because	SCONJ
ftr-366	171	23	only	only	ADV
ftr-366	171	24	ir	ir	PROPN
ftr-366	171	25	-	-	PROPN
ftr-366	171	26	nj	nj	PROPN
ftr-366	171	27	and	and	CCONJ
ftr-366	171	28	other	other	ADJ
ftr-366	171	29	wholly	wholly	ADV
ftr-366	171	30	owned	own	VERB
ftr-366	171	31	subsidiaries	subsidiary	NOUN
ftr-366	171	32	of	of	ADP
ftr-366	171	33	ir	ir	PROPN
ftr-366	171	34	-	-	PROPN
ftr-366	171	35	ltd	ltd	PROPN
ftr-366	171	36	would	would	AUX
ftr-366	171	37	hold	hold	VERB
ftr-366	171	38	the	the	DET
ftr-366	171	39	b	b	PROPN
ftr-366	171	40	stock	stock	NOUN
ftr-366	171	41	.	.	PUNCT
ftr-366	172	1	i	i	PRON
ftr-366	172	2	d.	d.	PROPN
ftr-366	172	3	at	at	ADP
ftr-366	172	4	2	2	NUM
ftr-366	172	5	.	.	NUM
ftr-366	172	6	34	34	NUM
ftr-366	172	7	.	.	PUNCT
ftr-366	173	1	ingersoll	ingersoll	PROPN
ftr-366	173	2	-	-	PUNCT
ftr-366	173	3	rand	rand	PROPN
ftr-366	173	4	co.	co.	PROPN
ftr-366	173	5	ltd	ltd	PROPN
ftr-366	173	6	.	.	PROPN
ftr-366	173	7	2001	2001	NUM
ftr-366	173	8	financial	financial	ADJ
ftr-366	173	9	report	report	NOUN
ftr-366	173	10	,	,	PUNCT
ftr-366	173	11	supra	supra	PROPN
ftr-366	173	12	note	note	PROPN
ftr-366	173	13	11	11	NUM
ftr-366	173	14	,	,	PUNCT
ftr-366	173	15	at	at	ADP
ftr-366	173	16	35	35	NUM
ftr-366	173	17	.	.	PUNCT
ftr-366	173	18	35	35	NUM
ftr-366	173	19	.	.	PUNCT
ftr-366	174	1	other	other	ADJ
ftr-366	174	2	commentators	commentator	NOUN
ftr-366	174	3	generally	generally	ADV
ftr-366	174	4	address	address	VERB
ftr-366	174	5	the	the	DET
ftr-366	174	6	merger	merger	NOUN
ftr-366	174	7	transaction	transaction	NOUN
ftr-366	174	8	before	before	ADP
ftr-366	174	9	the	the	DET
ftr-366	174	10	transfer	transfer	NOUN
ftr-366	174	11	of	of	ADP
ftr-366	174	12	cfc	cfc	PROPN
ftr-366	174	13	stock	stock	NOUN
ftr-366	174	14	.	.	PUNCT
ftr-366	175	1	see	see	VERB
ftr-366	175	2	,	,	PUNCT
ftr-366	175	3	e.g.	e.g.	ADV
ftr-366	175	4	,	,	PUNCT
ftr-366	175	5	peterson	peterson	PROPN
ftr-366	175	6	&	&	CCONJ
ftr-366	175	7	cohen	cohen	PROPN
ftr-366	175	8	,	,	PUNCT
ftr-366	175	9	supra	supra	PROPN
ftr-366	175	10	note	note	PROPN
ftr-366	175	11	6	6	NUM
ftr-366	175	12	,	,	PUNCT
ftr-366	175	13	at	at	ADP
ftr-366	175	14	164	164	NUM
ftr-366	175	15	-	-	SYM
ftr-366	175	16	171	171	NUM
ftr-366	175	17	(	(	PUNCT
ftr-366	175	18	discusses	discuss	VERB
ftr-366	175	19	inversions	inversion	NOUN
ftr-366	175	20	first	first	ADV
ftr-366	175	21	,	,	PUNCT
ftr-366	175	22	but	but	CCONJ
ftr-366	175	23	later	later	ADV
ftr-366	175	24	says	say	VERB
ftr-366	175	25	that	that	SCONJ
ftr-366	175	26	the	the	DET
ftr-366	175	27	transfer	transfer	NOUN
ftr-366	175	28	of	of	ADP
ftr-366	175	29	cfcs	cfcs	PROPN
ftr-366	175	30	commonly	commonly	ADV
ftr-366	175	31	occurs	occur	VERB
ftr-366	175	32	before	before	ADP
ftr-366	175	33	the	the	DET
ftr-366	175	34	inversion	inversion	NOUN
ftr-366	175	35	)	)	PUNCT
ftr-366	175	36	.	.	PUNCT
ftr-366	176	1	a	a	DET
ftr-366	176	2	subsidiary	subsidiary	NOUN
ftr-366	176	3	’s	’s	PART
ftr-366	176	4	ownership	ownership	NOUN
ftr-366	176	5	of	of	ADP
ftr-366	176	6	parent	parent	NOUN
ftr-366	176	7	company	company	NOUN
ftr-366	176	8	stock	stock	NOUN
ftr-366	176	9	can	can	AUX
ftr-366	176	10	raise	raise	VERB
ftr-366	176	11	some	some	DET
ftr-366	176	12	complex	complex	ADJ
ftr-366	176	13	tax	tax	NOUN
ftr-366	176	14	issues	issue	NOUN
ftr-366	176	15	,	,	PUNCT
ftr-366	176	16	not	not	PART
ftr-366	176	17	necessarily	necessarily	ADV
ftr-366	176	18	confined	confine	VERB
ftr-366	176	19	to	to	ADP
ftr-366	176	20	the	the	DET
ftr-366	176	21	international	international	ADJ
ftr-366	176	22	tax	tax	NOUN
ftr-366	176	23	field	field	NOUN
ftr-366	176	24	,	,	PUNCT
ftr-366	176	25	that	that	PRON
ftr-366	176	26	are	be	AUX
ftr-366	176	27	outside	outside	ADP
ftr-366	176	28	the	the	DET
ftr-366	176	29	scope	scope	NOUN
ftr-366	176	30	of	of	ADP
ftr-366	176	31	this	this	DET
ftr-366	176	32	article	article	NOUN
ftr-366	176	33	.	.	PUNCT
ftr-366	177	1	see	see	VERB
ftr-366	177	2	peterson	peterson	PROPN
ftr-366	177	3	&	&	CCONJ
ftr-366	177	4	cohen	cohen	PROPN
ftr-366	177	5	,	,	PUNCT
ftr-366	177	6	supra	supra	PROPN
ftr-366	177	7	note	note	PROPN
ftr-366	177	8	6	6	NUM
ftr-366	177	9	,	,	PUNCT
ftr-366	177	10	at	at	ADP
ftr-366	177	11	172	172	NUM
ftr-366	177	12	;	;	PUNCT
ftr-366	177	13	peter	peter	PROPN
ftr-366	177	14	c.	c.	PROPN
ftr-366	177	15	canellos	canellos	PROPN
ftr-366	177	16	,	,	PUNCT
ftr-366	177	17	acquisition	acquisition	NOUN
ftr-366	177	18	of	of	ADP
ftr-366	177	19	issuer	issuer	NOUN
ftr-366	177	20	securities	security	NOUN
ftr-366	177	21	by	by	ADP
ftr-366	177	22	a	a	DET
ftr-366	177	23	controlled	control	VERB
ftr-366	177	24	entity	entity	NOUN
ftr-366	177	25	:	:	PUNCT
ftr-366	177	26	peter	peter	PROPN
ftr-366	177	27	pan	pan	PROPN
ftr-366	177	28	seafoods	seafood	NOUN
ftr-366	177	29	,	,	PUNCT
ftr-366	177	30	may	may	AUX
ftr-366	177	31	department	department	NOUN
ftr-366	177	32	stores	store	NOUN
ftr-366	177	33	,	,	PUNCT
ftr-366	177	34	and	and	CCONJ
ftr-366	177	35	mcdermott	mcdermott	PROPN
ftr-366	177	36	,	,	PUNCT
ftr-366	177	37	45	45	NUM
ftr-366	177	38	tax	tax	NOUN
ftr-366	177	39	law	law	NOUN
ftr-366	177	40	.	.	PUNCT
ftr-366	178	1	1	1	NUM
ftr-366	178	2	(	(	PUNCT
ftr-366	178	3	1991	1991	NUM
ftr-366	178	4	)	)	PUNCT
ftr-366	178	5	;	;	PUNCT
ftr-366	179	1	stephen	stephen	PROPN
ftr-366	179	2	b.	b.	PROPN
ftr-366	179	3	land	land	PROPN
ftr-366	179	4	,	,	PUNCT
ftr-366	179	5	strange	strange	ADJ
ftr-366	179	6	loops	loop	NOUN
ftr-366	179	7	and	and	CCONJ
ftr-366	179	8	tangled	tangled	ADJ
ftr-366	179	9	hierarchies	hierarchy	NOUN
ftr-366	179	10	,	,	PUNCT
ftr-366	179	11	49	49	NUM
ftr-366	179	12	tax	tax	NOUN
ftr-366	179	13	l.	l.	PROPN
ftr-366	179	14	rev	rev	PROPN
ftr-366	179	15	.	.	PROPN
ftr-366	180	1	53	53	NUM
ftr-366	180	2	(	(	PUNCT
ftr-366	180	3	fall	fall	NOUN
ftr-366	180	4	1993	1993	NUM
ftr-366	180	5	)	)	PUNCT
ftr-366	180	6	.	.	PUNCT
ftr-366	181	1	78	78	NUM
ftr-366	181	2	florida	florida	PROPN
ftr-366	181	3	tax	tax	NOUN
ftr-366	181	4	review	review	NOUN
ftr-366	181	5	[	[	X
ftr-366	181	6	vol	vol	NOUN
ftr-366	181	7	.	.	PUNCT
ftr-366	181	8	9:2	9:2	NUM
ftr-366	181	9	public	public	ADJ
ftr-366	181	10	shareholders	shareholder	NOUN
ftr-366	181	11	before	before	ADP
ftr-366	181	12	ir	ir	PROPN
ftr-366	181	13	nj	nj	PROPN
ftr-366	181	14	ir	ir	PROPN
ftr-366	181	15	ltd	ltd	PROPN
ftr-366	181	16	.	.	PROPN
ftr-366	181	17	(	(	PUNCT
ftr-366	181	18	bermuda	bermuda	NOUN
ftr-366	181	19	)	)	PUNCT
ftr-366	181	20	figure	figure	NOUN
ftr-366	181	21	3	3	NUM
ftr-366	181	22	transfer	transfer	NOUN
ftr-366	181	23	of	of	ADP
ftr-366	181	24	cfc	cfc	PROPN
ftr-366	181	25	stock	stock	PROPN
ftr-366	181	26	&	&	CCONJ
ftr-366	181	27	debt	debt	NOUN
ftr-366	181	28	stock	stock	NOUN
ftr-366	181	29	in	in	ADP
ftr-366	181	30	cfcs	cfc	NOUN
ftr-366	181	31	,	,	PUNCT
ftr-366	181	32	plus	plus	CCONJ
ftr-366	181	33	debt	debt	NOUN
ftr-366	181	34	class	class	NOUN
ftr-366	181	35	b	b	PROPN
ftr-366	181	36	nonvoting	nonvoting	ADJ
ftr-366	181	37	stock	stock	NOUN
ftr-366	181	38	cfc1	cfc1	PROPN
ftr-366	181	39	cfc2	cfc2	PROPN
ftr-366	181	40	cfc3	cfc3	PROPN
ftr-366	181	41	the	the	DET
ftr-366	181	42	company	company	NOUN
ftr-366	181	43	expected	expect	VERB
ftr-366	181	44	that	that	SCONJ
ftr-366	181	45	the	the	DET
ftr-366	181	46	class	class	NOUN
ftr-366	181	47	b	b	PROPN
ftr-366	181	48	shares	share	VERB
ftr-366	181	49	ir	ir	PROPN
ftr-366	181	50	-	-	PROPN
ftr-366	181	51	nj	nj	PROPN
ftr-366	181	52	received	receive	VERB
ftr-366	181	53	in	in	ADP
ftr-366	181	54	exchange	exchange	NOUN
ftr-366	181	55	for	for	ADP
ftr-366	181	56	the	the	DET
ftr-366	181	57	assets	asset	NOUN
ftr-366	181	58	and	and	CCONJ
ftr-366	181	59	debt	debt	NOUN
ftr-366	181	60	would	would	AUX
ftr-366	181	61	represent	represent	VERB
ftr-366	181	62	up	up	ADP
ftr-366	181	63	to	to	ADP
ftr-366	181	64	approximately	approximately	ADV
ftr-366	181	65	45	45	NUM
ftr-366	181	66	%	%	NOUN
ftr-366	181	67	of	of	ADP
ftr-366	181	68	the	the	DET
ftr-366	181	69	total	total	ADJ
ftr-366	181	70	value	value	NOUN
ftr-366	181	71	of	of	ADP
ftr-366	181	72	the	the	DET
ftr-366	181	73	ir	ir	PROPN
ftr-366	181	74	-	-	PROPN
ftr-366	181	75	ltd	ltd	PROPN
ftr-366	181	76	.	.	PROPN
ftr-366	181	77	shares	share	NOUN
ftr-366	181	78	.	.	PUNCT
ftr-366	182	1	36	36	NUM
ftr-366	182	2	the	the	DET
ftr-366	182	3	class	class	NOUN
ftr-366	182	4	b	b	PROPN
ftr-366	182	5	stockholders	stockholder	NOUN
ftr-366	182	6	were	be	AUX
ftr-366	182	7	not	not	PART
ftr-366	182	8	entitled	entitle	VERB
ftr-366	182	9	to	to	PART
ftr-366	182	10	vote	vote	VERB
ftr-366	182	11	,	,	PUNCT
ftr-366	182	12	except	except	SCONJ
ftr-366	182	13	in	in	ADP
ftr-366	182	14	certain	certain	ADJ
ftr-366	182	15	circumstances	circumstance	NOUN
ftr-366	182	16	specified	specify	VERB
ftr-366	182	17	under	under	ADP
ftr-366	182	18	bermuda	bermuda	NOUN
ftr-366	182	19	law	law	NOUN
ftr-366	182	20	.	.	PUNCT
ftr-366	183	1	37	37	NUM
ftr-366	183	2	only	only	ADV
ftr-366	183	3	ir	ir	PROPN
ftr-366	183	4	-	-	PROPN
ftr-366	183	5	nj	nj	PROPN
ftr-366	183	6	and	and	CCONJ
ftr-366	183	7	other	other	ADJ
ftr-366	183	8	wholly	wholly	ADV
ftr-366	183	9	owned	own	VERB
ftr-366	183	10	subsidiaries	subsidiary	NOUN
ftr-366	183	11	of	of	ADP
ftr-366	183	12	ir	ir	PROPN
ftr-366	183	13	-	-	PROPN
ftr-366	183	14	ltd	ltd	PROPN
ftr-366	183	15	.	.	PROPN
ftr-366	183	16	would	would	AUX
ftr-366	183	17	hold	hold	VERB
ftr-366	183	18	the	the	DET
ftr-366	183	19	b	b	PROPN
ftr-366	183	20	shares	share	NOUN
ftr-366	183	21	.	.	PUNCT
ftr-366	184	1	38	38	NUM
ftr-366	184	2	holders	holder	NOUN
ftr-366	184	3	would	would	AUX
ftr-366	184	4	not	not	PART
ftr-366	184	5	transfer	transfer	VERB
ftr-366	184	6	the	the	DET
ftr-366	184	7	b	b	PROPN
ftr-366	184	8	shares	share	NOUN
ftr-366	184	9	outside	outside	ADP
ftr-366	184	10	the	the	DET
ftr-366	184	11	group	group	NOUN
ftr-366	184	12	.	.	PUNCT
ftr-366	185	1	39	39	NUM
ftr-366	186	1	the	the	DET
ftr-366	186	2	b	b	PROPN
ftr-366	186	3	shares	share	NOUN
ftr-366	186	4	would	would	AUX
ftr-366	186	5	not	not	PART
ftr-366	186	6	be	be	AUX
ftr-366	186	7	registered	register	VERB
ftr-366	186	8	with	with	ADP
ftr-366	186	9	the	the	DET
ftr-366	186	10	sec	sec	PROPN
ftr-366	186	11	,	,	PUNCT
ftr-366	186	12	nor	nor	CCONJ
ftr-366	186	13	would	would	AUX
ftr-366	186	14	they	they	PRON
ftr-366	186	15	be	be	AUX
ftr-366	186	16	publicly	publicly	ADV
ftr-366	186	17	traded	trade	VERB
ftr-366	186	18	.	.	PUNCT
ftr-366	187	1	40	40	NUM
ftr-366	188	1	if	if	SCONJ
ftr-366	188	2	a	a	DET
ftr-366	188	3	holder	holder	NOUN
ftr-366	188	4	transferred	transfer	VERB
ftr-366	188	5	b	b	NUM
ftr-366	188	6	shares	share	NOUN
ftr-366	188	7	to	to	ADP
ftr-366	188	8	any	any	DET
ftr-366	188	9	person	person	NOUN
ftr-366	188	10	or	or	CCONJ
ftr-366	188	11	entity	entity	NOUN
ftr-366	188	12	other	other	ADJ
ftr-366	188	13	than	than	ADP
ftr-366	188	14	a	a	DET
ftr-366	188	15	wholly	wholly	ADV
ftr-366	188	16	owned	own	VERB
ftr-366	188	17	,	,	PUNCT
ftr-366	188	18	direct	direct	ADJ
ftr-366	188	19	or	or	CCONJ
ftr-366	188	20	indirect	indirect	ADJ
ftr-366	188	21	subsidiary	subsidiary	NOUN
ftr-366	188	22	of	of	ADP
ftr-366	188	23	ir	ir	PROPN
ftr-366	188	24	-	-	PROPN
ftr-366	188	25	ltd	ltd	PROPN
ftr-366	188	26	.	.	PROPN
ftr-366	188	27	,	,	PUNCT
ftr-366	188	28	the	the	DET
ftr-366	188	29	shares	share	NOUN
ftr-366	188	30	would	would	AUX
ftr-366	188	31	automatically	automatically	ADV
ftr-366	188	32	convert	convert	VERB
ftr-366	188	33	into	into	ADP
ftr-366	188	34	ir	ir	PROPN
ftr-366	188	35	-	-	PROPN
ftr-366	188	36	ltd	ltd	PROPN
ftr-366	188	37	.	.	PROPN
ftr-366	188	38	class	class	PROPN
ftr-366	188	39	a	a	DET
ftr-366	188	40	common	common	ADJ
ftr-366	188	41	shares	share	NOUN
ftr-366	188	42	on	on	ADP
ftr-366	188	43	a	a	DET
ftr-366	188	44	one	one	NUM
ftr-366	188	45	36	36	NUM
ftr-366	188	46	.	.	PUNCT
ftr-366	189	1	ir	ir	PROPN
ftr-366	189	2	proxy	proxy	NOUN
ftr-366	189	3	/	/	SYM
ftr-366	189	4	prospectus	prospectus	NOUN
ftr-366	189	5	,	,	PUNCT
ftr-366	189	6	supra	supra	PROPN
ftr-366	189	7	note	note	NOUN
ftr-366	189	8	7	7	NUM
ftr-366	189	9	,	,	PUNCT
ftr-366	189	10	at	at	ADP
ftr-366	189	11	14	14	NUM
ftr-366	189	12	.	.	PUNCT
ftr-366	190	1	37	37	NUM
ftr-366	190	2	.	.	PUNCT
ftr-366	191	1	i	i	PRON
ftr-366	191	2	d.	d.	PROPN
ftr-366	191	3	at	at	ADP
ftr-366	191	4	26	26	NUM
ftr-366	191	5	.	.	PUNCT
ftr-366	192	1	under	under	ADP
ftr-366	192	2	the	the	DET
ftr-366	192	3	bermuda	bermuda	PROPN
ftr-366	192	4	companies	company	NOUN
ftr-366	192	5	act	act	VERB
ftr-366	192	6	,	,	PUNCT
ftr-366	192	7	each	each	DET
ftr-366	192	8	share	share	NOUN
ftr-366	192	9	of	of	ADP
ftr-366	192	10	ir	ir	PROPN
ftr-366	192	11	-	-	PROPN
ftr-366	192	12	ltd	ltd	PROPN
ftr-366	192	13	.	.	PROPN
ftr-366	192	14	carried	carry	VERB
ftr-366	192	15	the	the	DET
ftr-366	192	16	right	right	NOUN
ftr-366	192	17	to	to	PART
ftr-366	192	18	vote	vote	VERB
ftr-366	192	19	regarding	regard	VERB
ftr-366	192	20	an	an	DET
ftr-366	192	21	amalgamation	amalgamation	NOUN
ftr-366	192	22	or	or	CCONJ
ftr-366	192	23	merger	merger	NOUN
ftr-366	192	24	.	.	PUNCT
ftr-366	193	1	i	i	PRON
ftr-366	193	2	d.	d.	PROPN
ftr-366	193	3	ir	ir	PROPN
ftr-366	193	4	-	-	PROPN
ftr-366	193	5	nj	nj	PROPN
ftr-366	193	6	and	and	CCONJ
ftr-366	193	7	ir	ir	PROPN
ftr-366	193	8	-	-	PROPN
ftr-366	193	9	ltd	ltd	PROPN
ftr-366	193	10	.	.	PROPN
ftr-366	193	11	entered	enter	VERB
ftr-366	193	12	into	into	ADP
ftr-366	193	13	a	a	DET
ftr-366	193	14	voting	voting	NOUN
ftr-366	193	15	agreement	agreement	NOUN
ftr-366	193	16	.	.	PUNCT
ftr-366	194	1	the	the	DET
ftr-366	194	2	agreement	agreement	NOUN
ftr-366	194	3	provided	provide	VERB
ftr-366	194	4	that	that	SCONJ
ftr-366	194	5	in	in	ADP
ftr-366	194	6	those	those	DET
ftr-366	194	7	limited	limited	ADJ
ftr-366	194	8	instances	instance	NOUN
ftr-366	194	9	where	where	SCONJ
ftr-366	194	10	the	the	DET
ftr-366	194	11	class	class	NOUN
ftr-366	194	12	b	b	PROPN
ftr-366	194	13	shares	share	NOUN
ftr-366	194	14	had	have	VERB
ftr-366	194	15	the	the	DET
ftr-366	194	16	right	right	NOUN
ftr-366	194	17	to	to	PART
ftr-366	194	18	vote	vote	VERB
ftr-366	194	19	,	,	PUNCT
ftr-366	194	20	ir	ir	PROPN
ftr-366	194	21	-	-	PROPN
ftr-366	194	22	nj	nj	PROPN
ftr-366	194	23	or	or	CCONJ
ftr-366	194	24	any	any	DET
ftr-366	194	25	other	other	ADJ
ftr-366	194	26	ir	ir	PROPN
ftr-366	194	27	-	-	PROPN
ftr-366	194	28	ltd	ltd	PROPN
ftr-366	194	29	.	.	PROPN
ftr-366	194	30	subsidiary	subsidiary	NOUN
ftr-366	194	31	holding	hold	VERB
ftr-366	194	32	the	the	DET
ftr-366	194	33	class	class	NOUN
ftr-366	194	34	b	b	PROPN
ftr-366	194	35	shares	share	NOUN
ftr-366	194	36	would	would	AUX
ftr-366	194	37	vote	vote	VERB
ftr-366	194	38	(	(	PUNCT
ftr-366	194	39	or	or	CCONJ
ftr-366	194	40	abstain	abstain	VERB
ftr-366	194	41	from	from	ADP
ftr-366	194	42	voting	vote	VERB
ftr-366	194	43	)	)	PUNCT
ftr-366	194	44	the	the	DET
ftr-366	194	45	shares	share	NOUN
ftr-366	194	46	in	in	ADP
ftr-366	194	47	the	the	DET
ftr-366	194	48	same	same	ADJ
ftr-366	194	49	proportion	proportion	NOUN
ftr-366	194	50	as	as	ADP
ftr-366	194	51	the	the	DET
ftr-366	194	52	holders	holder	NOUN
ftr-366	194	53	of	of	ADP
ftr-366	194	54	ir	ir	PROPN
ftr-366	194	55	-	-	PROPN
ftr-366	194	56	ltd	ltd	PROPN
ftr-366	194	57	.	.	PROPN
ftr-366	194	58	class	class	PROPN
ftr-366	194	59	a	a	DET
ftr-366	194	60	common	common	ADJ
ftr-366	194	61	shares	share	NOUN
ftr-366	194	62	.	.	PUNCT
ftr-366	195	1	therefore	therefore	ADV
ftr-366	195	2	the	the	DET
ftr-366	195	3	class	class	NOUN
ftr-366	195	4	b	b	PROPN
ftr-366	195	5	shares	share	NOUN
ftr-366	195	6	would	would	AUX
ftr-366	195	7	not	not	PART
ftr-366	195	8	dilute	dilute	VERB
ftr-366	195	9	the	the	DET
ftr-366	195	10	voting	voting	NOUN
ftr-366	195	11	power	power	NOUN
ftr-366	195	12	of	of	ADP
ftr-366	195	13	the	the	DET
ftr-366	195	14	class	class	NOUN
ftr-366	195	15	a	a	DET
ftr-366	195	16	shares	share	NOUN
ftr-366	195	17	.	.	PUNCT
ftr-366	196	1	i	i	PRON
ftr-366	196	2	d.	d.	PROPN
ftr-366	196	3	38	38	NUM
ftr-366	196	4	.	.	PUNCT
ftr-366	197	1	i	i	PRON
ftr-366	197	2	d.	d.	PROPN
ftr-366	197	3	at	at	ADP
ftr-366	197	4	28	28	NUM
ftr-366	197	5	.	.	PUNCT
ftr-366	197	6	39	39	NUM
ftr-366	197	7	.	.	PUNCT
ftr-366	198	1	i	i	PRON
ftr-366	198	2	d.	d.	PROPN
ftr-366	198	3	40	40	NUM
ftr-366	198	4	.	.	PUNCT
ftr-366	199	1	i	i	PRON
ftr-366	199	2	d.	d.	PROPN
ftr-366	199	3	at	at	ADP
ftr-366	199	4	22	22	NUM
ftr-366	199	5	.	.	PUNCT
ftr-366	200	1	2008	2008	NUM
ftr-366	200	2	]	]	PUNCT
ftr-366	200	3	corporate	corporate	ADJ
ftr-366	200	4	expatriation	expatriation	NOUN
ftr-366	200	5	79	79	NUM
ftr-366	200	6	for	for	ADP
ftr-366	200	7	-	-	PUNCT
ftr-366	200	8	one	one	NUM
ftr-366	200	9	basis	basis	NOUN
ftr-366	200	10	.	.	PUNCT
ftr-366	201	1	41	41	NUM
ftr-366	202	1	the	the	DET
ftr-366	202	2	company	company	NOUN
ftr-366	202	3	expected	expect	VERB
ftr-366	202	4	the	the	DET
ftr-366	202	5	class	class	NOUN
ftr-366	202	6	b	b	PROPN
ftr-366	202	7	shares	share	NOUN
ftr-366	202	8	to	to	PART
ftr-366	202	9	pay	pay	VERB
ftr-366	202	10	“	"	PUNCT
ftr-366	202	11	comparable	comparable	ADJ
ftr-366	202	12	dividends	dividend	NOUN
ftr-366	202	13	to	to	ADP
ftr-366	202	14	the	the	DET
ftr-366	202	15	class	class	NOUN
ftr-366	202	16	a	a	DET
ftr-366	202	17	common	common	ADJ
ftr-366	202	18	shares	share	NOUN
ftr-366	202	19	.	.	PUNCT
ftr-366	202	20	”	"	PUNCT
ftr-366	203	1	42	42	NUM
ftr-366	203	2	public	public	ADJ
ftr-366	203	3	shareholders	shareholder	NOUN
ftr-366	203	4	after	after	ADP
ftr-366	203	5	ir	ir	PROPN
ftr-366	203	6	nj	nj	PROPN
ftr-366	203	7	ir	ir	PROPN
ftr-366	203	8	ltd	ltd	PROPN
ftr-366	203	9	.	.	PROPN
ftr-366	203	10	(	(	PUNCT
ftr-366	203	11	bermuda	bermuda	NOUN
ftr-366	203	12	)	)	PUNCT
ftr-366	203	13	figure	figure	VERB
ftr-366	203	14	4	4	NUM
ftr-366	203	15	transfer	transfer	NOUN
ftr-366	203	16	of	of	ADP
ftr-366	203	17	cfc	cfc	PROPN
ftr-366	203	18	stock	stock	PROPN
ftr-366	203	19	&	&	CCONJ
ftr-366	203	20	debt	debt	PROPN
ftr-366	203	21	class	class	PROPN
ftr-366	203	22	b	b	PROPN
ftr-366	203	23	nonvoting	nonvoting	ADJ
ftr-366	203	24	stock	stock	NOUN
ftr-366	203	25	cfc1	cfc1	PROPN
ftr-366	203	26	cfc2	cfc2	PROPN
ftr-366	203	27	cfc3	cfc3	PROPN
ftr-366	203	28	debt	debt	NOUN
ftr-366	203	29	the	the	DET
ftr-366	203	30	class	class	NOUN
ftr-366	203	31	b	b	PROPN
ftr-366	203	32	shares	share	NOUN
ftr-366	203	33	were	be	AUX
ftr-366	203	34	convertible	convertible	ADJ
ftr-366	203	35	into	into	ADP
ftr-366	203	36	class	class	NOUN
ftr-366	203	37	a	a	DET
ftr-366	203	38	shares	share	NOUN
ftr-366	203	39	if	if	SCONJ
ftr-366	203	40	they	they	PRON
ftr-366	203	41	were	be	AUX
ftr-366	203	42	(	(	PUNCT
ftr-366	203	43	1	1	X
ftr-366	203	44	)	)	PUNCT
ftr-366	203	45	used	use	VERB
ftr-366	203	46	in	in	ADP
ftr-366	203	47	connection	connection	NOUN
ftr-366	203	48	with	with	ADP
ftr-366	203	49	a	a	DET
ftr-366	203	50	stock	stock	NOUN
ftr-366	203	51	or	or	CCONJ
ftr-366	203	52	deferred	defer	VERB
ftr-366	203	53	compensation	compensation	NOUN
ftr-366	203	54	plan	plan	NOUN
ftr-366	203	55	of	of	ADP
ftr-366	203	56	ir	ir	PROPN
ftr-366	203	57	-	-	PROPN
ftr-366	203	58	ltd	ltd	PROPN
ftr-366	203	59	.	.	PROPN
ftr-366	203	60	or	or	CCONJ
ftr-366	203	61	its	its	PRON
ftr-366	203	62	affiliates	affiliate	NOUN
ftr-366	203	63	;	;	PUNCT
ftr-366	203	64	or	or	CCONJ
ftr-366	203	65	(	(	PUNCT
ftr-366	203	66	2	2	X
ftr-366	203	67	)	)	PUNCT
ftr-366	203	68	used	use	VERB
ftr-366	203	69	as	as	ADP
ftr-366	203	70	consideration	consideration	NOUN
ftr-366	203	71	in	in	ADP
ftr-366	203	72	an	an	DET
ftr-366	203	73	acquisition	acquisition	NOUN
ftr-366	203	74	.	.	PUNCT
ftr-366	204	1	43	43	NUM
ftr-366	204	2	holders	holder	NOUN
ftr-366	204	3	of	of	ADP
ftr-366	204	4	class	class	NOUN
ftr-366	204	5	b	b	PROPN
ftr-366	204	6	shares	share	NOUN
ftr-366	204	7	had	have	VERB
ftr-366	204	8	“	"	PUNCT
ftr-366	204	9	the	the	DET
ftr-366	204	10	right	right	NOUN
ftr-366	204	11	at	at	ADP
ftr-366	204	12	any	any	DET
ftr-366	204	13	time	time	NOUN
ftr-366	204	14	following	follow	VERB
ftr-366	204	15	the	the	DET
ftr-366	204	16	issuance	issuance	NOUN
ftr-366	204	17	thereof	thereof	ADV
ftr-366	204	18	upon	upon	SCONJ
ftr-366	204	19	notice	notice	NOUN
ftr-366	204	20	to	to	ADP
ftr-366	204	21	ir	ir	VERB
ftr-366	204	22	-	-	PUNCT
ftr-366	204	23	limited	limited	ADJ
ftr-366	204	24	to	to	PART
ftr-366	204	25	require	require	VERB
ftr-366	204	26	ir	ir	ADJ
ftr-366	204	27	-	-	ADJ
ftr-366	204	28	limited	limited	ADJ
ftr-366	204	29	to	to	PART
ftr-366	204	30	purchase	purchase	VERB
ftr-366	204	31	for	for	ADP
ftr-366	204	32	cancellation	cancellation	NOUN
ftr-366	204	33	any	any	PRON
ftr-366	204	34	or	or	CCONJ
ftr-366	204	35	all	all	PRON
ftr-366	204	36	of	of	ADP
ftr-366	204	37	the	the	DET
ftr-366	204	38	ir	ir	ADJ
ftr-366	204	39	-	-	PUNCT
ftr-366	204	40	limited	limit	VERB
ftr-366	204	41	class	class	NOUN
ftr-366	204	42	b	b	NOUN
ftr-366	204	43	common	common	ADJ
ftr-366	204	44	shares	share	NOUN
ftr-366	204	45	for	for	ADP
ftr-366	204	46	cash	cash	NOUN
ftr-366	204	47	at	at	ADP
ftr-366	204	48	the	the	DET
ftr-366	204	49	per	per	ADP
ftr-366	204	50	share	share	NOUN
ftr-366	204	51	fair	fair	ADJ
ftr-366	204	52	market	market	NOUN
ftr-366	204	53	value	value	NOUN
ftr-366	204	54	of	of	ADP
ftr-366	204	55	the	the	DET
ftr-366	204	56	ir	ir	ADJ
ftr-366	204	57	-	-	PUNCT
ftr-366	204	58	limited	limited	ADJ
ftr-366	204	59	class	class	NOUN
ftr-366	204	60	a	a	DET
ftr-366	204	61	common	common	ADJ
ftr-366	204	62	shares	share	NOUN
ftr-366	204	63	as	as	ADP
ftr-366	204	64	of	of	ADP
ftr-366	204	65	the	the	DET
ftr-366	204	66	date	date	NOUN
ftr-366	204	67	of	of	ADP
ftr-366	204	68	such	such	ADJ
ftr-366	204	69	notice	notice	NOUN
ftr-366	204	70	.	.	PUNCT
ftr-366	204	71	”	"	PUNCT
ftr-366	205	1	44	44	NUM
ftr-366	205	2	considering	consider	VERB
ftr-366	205	3	the	the	DET
ftr-366	205	4	above	above	ADJ
ftr-366	205	5	features	feature	NOUN
ftr-366	205	6	of	of	ADP
ftr-366	205	7	the	the	DET
ftr-366	205	8	class	class	NOUN
ftr-366	205	9	b	b	PROPN
ftr-366	205	10	stock	stock	NOUN
ftr-366	205	11	,	,	PUNCT
ftr-366	205	12	especially	especially	ADV
ftr-366	205	13	the	the	DET
ftr-366	205	14	convertibility	convertibility	NOUN
ftr-366	205	15	and	and	CCONJ
ftr-366	205	16	the	the	DET
ftr-366	205	17	redemption	redemption	NOUN
ftr-366	205	18	at	at	ADP
ftr-366	205	19	the	the	DET
ftr-366	205	20	holders	holder	NOUN
ftr-366	205	21	’	'	PUNCT
ftr-366	205	22	option	option	NOUN
ftr-366	206	1	,	,	PUNCT
ftr-366	206	2	the	the	DET
ftr-366	206	3	company	company	NOUN
ftr-366	206	4	apparently	apparently	ADV
ftr-366	206	5	believed	believe	VERB
ftr-366	206	6	that	that	SCONJ
ftr-366	206	7	the	the	DET
ftr-366	206	8	b	b	PROPN
ftr-366	206	9	shares	share	NOUN
ftr-366	206	10	were	be	AUX
ftr-366	206	11	worth	worth	ADJ
ftr-366	206	12	about	about	ADP
ftr-366	206	13	the	the	DET
ftr-366	206	14	same	same	ADJ
ftr-366	206	15	as	as	ADP
ftr-366	206	16	the	the	DET
ftr-366	206	17	a	a	DET
ftr-366	206	18	shares	share	NOUN
ftr-366	206	19	at	at	ADP
ftr-366	206	20	the	the	DET
ftr-366	206	21	time	time	NOUN
ftr-366	206	22	of	of	ADP
ftr-366	206	23	the	the	DET
ftr-366	206	24	reorganization	reorganization	NOUN
ftr-366	206	25	.	.	PUNCT
ftr-366	207	1	45	45	NUM
ftr-366	207	2	41	41	NUM
ftr-366	207	3	.	.	PUNCT
ftr-366	208	1	i	i	PRON
ftr-366	208	2	d.	d.	PROPN
ftr-366	208	3	at	at	ADP
ftr-366	208	4	28	28	NUM
ftr-366	208	5	.	.	PUNCT
ftr-366	209	1	42	42	NUM
ftr-366	209	2	.	.	PUNCT
ftr-366	210	1	ingersoll	ingersoll	PROPN
ftr-366	210	2	-	-	PUNCT
ftr-366	210	3	rand	rand	PROPN
ftr-366	210	4	co.	co.	PROPN
ftr-366	210	5	ltd	ltd	PROPN
ftr-366	210	6	.	.	PROPN
ftr-366	210	7	2001	2001	NUM
ftr-366	210	8	financial	financial	ADJ
ftr-366	210	9	report	report	NOUN
ftr-366	210	10	,	,	PUNCT
ftr-366	210	11	supra	supra	PROPN
ftr-366	210	12	note	note	PROPN
ftr-366	210	13	11	11	NUM
ftr-366	210	14	,	,	PUNCT
ftr-366	210	15	at	at	ADP
ftr-366	210	16	35	35	NUM
ftr-366	210	17	.	.	PUNCT
ftr-366	211	1	43	43	NUM
ftr-366	211	2	.	.	PUNCT
ftr-366	212	1	ir	ir	PROPN
ftr-366	212	2	proxy	proxy	NOUN
ftr-366	212	3	/	/	SYM
ftr-366	212	4	prospectus	prospectus	NOUN
ftr-366	212	5	,	,	PUNCT
ftr-366	212	6	supra	supra	PROPN
ftr-366	212	7	note	note	NOUN
ftr-366	212	8	7	7	NUM
ftr-366	212	9	,	,	PUNCT
ftr-366	212	10	at	at	ADP
ftr-366	212	11	28	28	NUM
ftr-366	212	12	.	.	PUNCT
ftr-366	213	1	44	44	NUM
ftr-366	213	2	.	.	PUNCT
ftr-366	214	1	i	i	PRON
ftr-366	214	2	d.	d.	PROPN
ftr-366	214	3	45	45	NUM
ftr-366	214	4	.	.	PUNCT
ftr-366	215	1	in	in	ADP
ftr-366	215	2	its	its	PRON
ftr-366	215	3	prospectus	prospectus	NOUN
ftr-366	215	4	,	,	PUNCT
ftr-366	215	5	issued	issue	VERB
ftr-366	215	6	on	on	ADP
ftr-366	215	7	nov	nov	PROPN
ftr-366	215	8	.	.	PROPN
ftr-366	215	9	2	2	NUM
ftr-366	215	10	,	,	PUNCT
ftr-366	215	11	2001	2001	NUM
ftr-366	215	12	,	,	PUNCT
ftr-366	215	13	almost	almost	ADV
ftr-366	215	14	2	2	NUM
ftr-366	215	15	months	month	NOUN
ftr-366	215	16	before	before	ADP
ftr-366	215	17	the	the	DET
ftr-366	215	18	effective	effective	ADJ
ftr-366	215	19	date	date	NOUN
ftr-366	215	20	of	of	ADP
ftr-366	215	21	the	the	DET
ftr-366	215	22	reorganization	reorganization	NOUN
ftr-366	215	23	,	,	PUNCT
ftr-366	215	24	the	the	DET
ftr-366	215	25	company	company	NOUN
ftr-366	215	26	said	say	VERB
ftr-366	215	27	it	it	PRON
ftr-366	215	28	expected	expect	VERB
ftr-366	215	29	that	that	SCONJ
ftr-366	215	30	ir	ir	PROPN
ftr-366	215	31	-	-	PROPN
ftr-366	215	32	nj	nj	PROPN
ftr-366	215	33	would	would	AUX
ftr-366	215	34	receive	receive	VERB
ftr-366	215	35	class	class	NOUN
ftr-366	215	36	b	b	PROPN
ftr-366	215	37	shares	share	NOUN
ftr-366	215	38	representing	represent	VERB
ftr-366	215	39	up	up	ADP
ftr-366	215	40	to	to	ADP
ftr-366	215	41	approximately	approximately	ADV
ftr-366	215	42	45	45	NUM
ftr-366	215	43	%	%	NOUN
ftr-366	215	44	of	of	ADP
ftr-366	215	45	the	the	DET
ftr-366	215	46	total	total	ADJ
ftr-366	215	47	value	value	NOUN
ftr-366	215	48	of	of	ADP
ftr-366	215	49	the	the	DET
ftr-366	215	50	80	80	NUM
ftr-366	215	51	florida	florida	PROPN
ftr-366	215	52	tax	tax	NOUN
ftr-366	215	53	review	review	NOUN
ftr-366	216	1	[	[	X
ftr-366	216	2	vol	vol	NOUN
ftr-366	216	3	.	.	PUNCT
ftr-366	216	4	9:2	9:2	NUM
ftr-366	216	5	figure	figure	NOUN
ftr-366	216	6	5	5	NUM
ftr-366	216	7	shows	show	VERB
ftr-366	216	8	the	the	DET
ftr-366	216	9	group	group	NOUN
ftr-366	216	10	’s	’s	PART
ftr-366	216	11	structure	structure	NOUN
ftr-366	216	12	after	after	SCONJ
ftr-366	216	13	the	the	DET
ftr-366	216	14	company	company	NOUN
ftr-366	216	15	completed	complete	VERB
ftr-366	216	16	all	all	DET
ftr-366	216	17	the	the	DET
ftr-366	216	18	steps	step	NOUN
ftr-366	216	19	of	of	ADP
ftr-366	216	20	the	the	DET
ftr-366	216	21	reorganization	reorganization	NOUN
ftr-366	216	22	.	.	PUNCT
ftr-366	217	1	ir	ir	PROPN
ftr-366	217	2	-	-	PROPN
ftr-366	217	3	ltd	ltd	PROPN
ftr-366	217	4	.	.	PROPN
ftr-366	217	5	shares	share	NOUN
ftr-366	217	6	.	.	PUNCT
ftr-366	218	1	ir	ir	PROPN
ftr-366	218	2	proxy	proxy	NOUN
ftr-366	218	3	/	/	SYM
ftr-366	218	4	prospectus	prospectus	NOUN
ftr-366	218	5	,	,	PUNCT
ftr-366	218	6	supra	supra	PROPN
ftr-366	218	7	note	note	NOUN
ftr-366	218	8	7	7	NUM
ftr-366	218	9	,	,	PUNCT
ftr-366	218	10	at	at	ADP
ftr-366	218	11	14	14	NUM
ftr-366	218	12	.	.	PUNCT
ftr-366	219	1	ir	ir	PROPN
ftr-366	219	2	-	-	PROPN
ftr-366	219	3	ltd	ltd	PROPN
ftr-366	219	4	.	.	PROPN
ftr-366	219	5	had	have	VERB
ftr-366	219	6	168,003,884	168,003,884	NUM
ftr-366	219	7	class	class	NOUN
ftr-366	219	8	a	a	DET
ftr-366	219	9	common	common	ADJ
ftr-366	219	10	shares	share	NOUN
ftr-366	219	11	issued	issue	VERB
ftr-366	219	12	as	as	ADP
ftr-366	219	13	of	of	ADP
ftr-366	219	14	dec	dec	PROPN
ftr-366	219	15	.	.	PROPN
ftr-366	219	16	31	31	NUM
ftr-366	219	17	,	,	PUNCT
ftr-366	219	18	2001	2001	NUM
ftr-366	219	19	.	.	PUNCT
ftr-366	220	1	ingersoll	ingersoll	PROPN
ftr-366	220	2	-	-	PUNCT
ftr-366	220	3	rand	rand	PROPN
ftr-366	220	4	co.	co.	PROPN
ftr-366	220	5	ltd	ltd	PROPN
ftr-366	220	6	.	.	PROPN
ftr-366	220	7	2001	2001	NUM
ftr-366	220	8	financial	financial	ADJ
ftr-366	220	9	report	report	NOUN
ftr-366	220	10	,	,	PUNCT
ftr-366	220	11	supra	supra	PROPN
ftr-366	220	12	note	note	PROPN
ftr-366	220	13	11	11	NUM
ftr-366	220	14	,	,	PUNCT
ftr-366	220	15	at	at	ADP
ftr-366	220	16	35	35	NUM
ftr-366	220	17	.	.	PUNCT
ftr-366	221	1	the	the	DET
ftr-366	221	2	company	company	NOUN
ftr-366	221	3	issued	issue	VERB
ftr-366	221	4	135,250,003	135,250,003	NUM
ftr-366	221	5	class	class	NOUN
ftr-366	221	6	b	b	PROPN
ftr-366	221	7	shares	share	NOUN
ftr-366	221	8	to	to	ADP
ftr-366	221	9	ir	ir	PROPN
ftr-366	221	10	-	-	PROPN
ftr-366	221	11	nj	nj	PROPN
ftr-366	221	12	and	and	CCONJ
ftr-366	221	13	its	its	PRON
ftr-366	221	14	subsidiaries	subsidiary	NOUN
ftr-366	221	15	in	in	ADP
ftr-366	221	16	the	the	DET
ftr-366	221	17	reorganization	reorganization	NOUN
ftr-366	221	18	.	.	PUNCT
ftr-366	222	1	i	i	PRON
ftr-366	222	2	d.	d.	PROPN
ftr-366	222	3	therefore	therefore	ADV
ftr-366	222	4	the	the	DET
ftr-366	222	5	b	b	PROPN
ftr-366	222	6	shares	share	NOUN
ftr-366	222	7	comprised	comprise	VERB
ftr-366	222	8	44.59959	44.59959	NUM
ftr-366	222	9	%	%	NOUN
ftr-366	222	10	of	of	ADP
ftr-366	222	11	the	the	DET
ftr-366	222	12	total	total	ADJ
ftr-366	222	13	number	number	NOUN
ftr-366	222	14	of	of	ADP
ftr-366	222	15	ir	ir	PROPN
ftr-366	222	16	-	-	PROPN
ftr-366	222	17	ltd	ltd	NOUN
ftr-366	222	18	.	.	PUNCT
ftr-366	222	19	shares	share	NOUN
ftr-366	222	20	outstanding	outstanding	ADJ
ftr-366	222	21	immediately	immediately	ADV
ftr-366	222	22	after	after	ADP
ftr-366	222	23	the	the	DET
ftr-366	222	24	reorganization	reorganization	NOUN
ftr-366	222	25	.	.	PUNCT
ftr-366	223	1	if	if	SCONJ
ftr-366	223	2	the	the	DET
ftr-366	223	3	b	b	PROPN
ftr-366	223	4	shares	share	NOUN
ftr-366	223	5	represented	represent	VERB
ftr-366	223	6	approximately	approximately	ADV
ftr-366	223	7	45	45	NUM
ftr-366	223	8	%	%	NOUN
ftr-366	223	9	of	of	ADP
ftr-366	223	10	the	the	DET
ftr-366	223	11	number	number	NOUN
ftr-366	223	12	of	of	ADP
ftr-366	223	13	shares	share	NOUN
ftr-366	223	14	,	,	PUNCT
ftr-366	223	15	and	and	CCONJ
ftr-366	223	16	as	as	SCONJ
ftr-366	223	17	predicted	predict	VERB
ftr-366	223	18	represented	represent	VERB
ftr-366	223	19	approximately	approximately	ADV
ftr-366	223	20	45	45	NUM
ftr-366	223	21	%	%	NOUN
ftr-366	223	22	of	of	ADP
ftr-366	223	23	the	the	DET
ftr-366	223	24	total	total	ADJ
ftr-366	223	25	market	market	NOUN
ftr-366	223	26	value	value	NOUN
ftr-366	223	27	of	of	ADP
ftr-366	223	28	the	the	DET
ftr-366	223	29	shares	share	NOUN
ftr-366	223	30	,	,	PUNCT
ftr-366	223	31	then	then	ADV
ftr-366	223	32	it	it	PRON
ftr-366	223	33	follows	follow	VERB
ftr-366	223	34	that	that	SCONJ
ftr-366	223	35	the	the	DET
ftr-366	223	36	company	company	NOUN
ftr-366	223	37	considered	consider	VERB
ftr-366	223	38	the	the	DET
ftr-366	223	39	a	a	PRON
ftr-366	223	40	and	and	CCONJ
ftr-366	223	41	b	b	NOUN
ftr-366	223	42	shares	share	NOUN
ftr-366	223	43	to	to	PART
ftr-366	223	44	be	be	AUX
ftr-366	223	45	nearly	nearly	ADV
ftr-366	223	46	equal	equal	ADJ
ftr-366	223	47	in	in	ADP
ftr-366	223	48	value	value	NOUN
ftr-366	223	49	.	.	PUNCT
ftr-366	224	1	also	also	ADV
ftr-366	224	2	supporting	support	VERB
ftr-366	224	3	this	this	DET
ftr-366	224	4	view	view	NOUN
ftr-366	224	5	is	be	AUX
ftr-366	224	6	the	the	DET
ftr-366	224	7	following	follow	VERB
ftr-366	224	8	statement	statement	NOUN
ftr-366	224	9	in	in	ADP
ftr-366	224	10	the	the	DET
ftr-366	224	11	prospectus	prospectus	NOUN
ftr-366	224	12	:	:	PUNCT
ftr-366	224	13	“	"	PUNCT
ftr-366	224	14	the	the	DET
ftr-366	224	15	number	number	NOUN
ftr-366	224	16	of	of	ADP
ftr-366	224	17	ir	ir	ADJ
ftr-366	224	18	-	-	ADJ
ftr-366	224	19	limited	limit	VERB
ftr-366	224	20	class	class	NOUN
ftr-366	224	21	b	b	NOUN
ftr-366	224	22	common	common	ADJ
ftr-366	224	23	shares	share	NOUN
ftr-366	224	24	owned	own	VERB
ftr-366	224	25	by	by	ADP
ftr-366	224	26	ir	ir	ADJ
ftr-366	224	27	-	-	ADJ
ftr-366	224	28	new	new	PROPN
ftr-366	224	29	jersey	jersey	PROPN
ftr-366	224	30	and	and	CCONJ
ftr-366	224	31	other	other	ADJ
ftr-366	224	32	ir	ir	ADJ
ftr-366	224	33	-	-	ADJ
ftr-366	224	34	limited	limited	ADJ
ftr-366	224	35	subsidiaries	subsidiary	NOUN
ftr-366	224	36	will	will	AUX
ftr-366	224	37	reflect	reflect	VERB
ftr-366	224	38	the	the	DET
ftr-366	224	39	fair	fair	ADJ
ftr-366	224	40	market	market	NOUN
ftr-366	224	41	values	value	NOUN
ftr-366	224	42	as	as	ADP
ftr-366	224	43	of	of	ADP
ftr-366	224	44	the	the	DET
ftr-366	224	45	effective	effective	ADJ
ftr-366	224	46	time	time	NOUN
ftr-366	224	47	of	of	ADP
ftr-366	224	48	the	the	DET
ftr-366	224	49	merger	merger	NOUN
ftr-366	224	50	of	of	ADP
ftr-366	224	51	the	the	DET
ftr-366	224	52	transferred	transfer	VERB
ftr-366	224	53	assets	asset	NOUN
ftr-366	224	54	and	and	CCONJ
ftr-366	224	55	ir	ir	ADJ
ftr-366	224	56	-	-	ADJ
ftr-366	224	57	new	new	PROPN
ftr-366	224	58	jersey	jersey	PROPN
ftr-366	224	59	,	,	PUNCT
ftr-366	224	60	based	base	VERB
ftr-366	224	61	on	on	ADP
ftr-366	224	62	the	the	DET
ftr-366	224	63	market	market	NOUN
ftr-366	224	64	value	value	NOUN
ftr-366	224	65	of	of	ADP
ftr-366	224	66	ir	ir	ADJ
ftr-366	224	67	-	-	ADJ
ftr-366	224	68	new	new	PROPN
ftr-366	224	69	jersey	jersey	PROPN
ftr-366	224	70	common	common	ADJ
ftr-366	224	71	stock	stock	NOUN
ftr-366	224	72	at	at	ADP
ftr-366	224	73	that	that	DET
ftr-366	224	74	time	time	NOUN
ftr-366	224	75	.	.	PUNCT
ftr-366	225	1	we	we	PRON
ftr-366	225	2	currently	currently	ADV
ftr-366	225	3	estimate	estimate	VERB
ftr-366	225	4	the	the	DET
ftr-366	225	5	aggregate	aggregate	ADJ
ftr-366	225	6	number	number	NOUN
ftr-366	225	7	of	of	ADP
ftr-366	225	8	ir	ir	ADJ
ftr-366	225	9	-	-	ADJ
ftr-366	225	10	limited	limit	VERB
ftr-366	225	11	class	class	NOUN
ftr-366	225	12	b	b	NOUN
ftr-366	225	13	common	common	ADJ
ftr-366	225	14	shares	share	NOUN
ftr-366	225	15	to	to	PART
ftr-366	225	16	be	be	AUX
ftr-366	225	17	issued	issue	VERB
ftr-366	225	18	for	for	ADP
ftr-366	225	19	the	the	DET
ftr-366	225	20	transferred	transfer	VERB
ftr-366	225	21	assets	asset	NOUN
ftr-366	225	22	and	and	CCONJ
ftr-366	225	23	for	for	SCONJ
ftr-366	225	24	the	the	DET
ftr-366	225	25	debt	debt	NOUN
ftr-366	225	26	to	to	PART
ftr-366	225	27	be	be	AUX
ftr-366	225	28	approximately	approximately	ADV
ftr-366	225	29	140,000,000	140,000,000	NUM
ftr-366	225	30	shares	share	NOUN
ftr-366	225	31	.	.	PUNCT
ftr-366	225	32	”	"	PUNCT
ftr-366	226	1	ir	ir	PROPN
ftr-366	226	2	proxy	proxy	NOUN
ftr-366	226	3	/	/	SYM
ftr-366	226	4	prospectus	prospectus	NOUN
ftr-366	226	5	,	,	PUNCT
ftr-366	226	6	supra	supra	PROPN
ftr-366	226	7	note	note	NOUN
ftr-366	226	8	7	7	NUM
ftr-366	226	9	,	,	PUNCT
ftr-366	226	10	at	at	ADP
ftr-366	226	11	7	7	NUM
ftr-366	226	12	,	,	PUNCT
ftr-366	226	13	17	17	NUM
ftr-366	226	14	.	.	PUNCT
ftr-366	227	1	this	this	DET
ftr-366	227	2	statement	statement	NOUN
ftr-366	227	3	was	be	AUX
ftr-366	227	4	rather	rather	ADV
ftr-366	227	5	obscure	obscure	ADJ
ftr-366	227	6	.	.	PUNCT
ftr-366	228	1	it	it	PRON
ftr-366	228	2	seemed	seem	VERB
ftr-366	228	3	to	to	PART
ftr-366	228	4	say	say	VERB
ftr-366	228	5	that	that	PRON
ftr-366	228	6	,	,	PUNCT
ftr-366	228	7	to	to	PART
ftr-366	228	8	determine	determine	VERB
ftr-366	228	9	how	how	SCONJ
ftr-366	228	10	many	many	ADJ
ftr-366	228	11	class	class	NOUN
ftr-366	228	12	b	b	NOUN
ftr-366	228	13	shares	share	NOUN
ftr-366	228	14	to	to	PART
ftr-366	228	15	issue	issue	VERB
ftr-366	228	16	in	in	ADP
ftr-366	228	17	exchange	exchange	NOUN
ftr-366	228	18	for	for	ADP
ftr-366	228	19	the	the	DET
ftr-366	228	20	transferred	transfer	VERB
ftr-366	228	21	assets	asset	NOUN
ftr-366	228	22	and	and	CCONJ
ftr-366	228	23	debt	debt	NOUN
ftr-366	228	24	,	,	PUNCT
ftr-366	228	25	the	the	DET
ftr-366	228	26	company	company	NOUN
ftr-366	228	27	intended	intend	VERB
ftr-366	228	28	to	to	PART
ftr-366	228	29	use	use	VERB
ftr-366	228	30	the	the	DET
ftr-366	228	31	market	market	NOUN
ftr-366	228	32	value	value	NOUN
ftr-366	228	33	of	of	ADP
ftr-366	228	34	ir	ir	PROPN
ftr-366	228	35	-	-	PROPN
ftr-366	228	36	nj	nj	PROPN
ftr-366	228	37	stock	stock	NOUN
ftr-366	228	38	as	as	ADP
ftr-366	228	39	a	a	DET
ftr-366	228	40	reference	reference	NOUN
ftr-366	228	41	point	point	NOUN
ftr-366	228	42	.	.	PUNCT
ftr-366	229	1	and	and	CCONJ
ftr-366	229	2	it	it	PRON
ftr-366	229	3	was	be	AUX
ftr-366	229	4	reasonable	reasonable	ADJ
ftr-366	229	5	to	to	PART
ftr-366	229	6	assume	assume	VERB
ftr-366	229	7	that	that	SCONJ
ftr-366	229	8	immediately	immediately	ADV
ftr-366	229	9	before	before	ADP
ftr-366	229	10	the	the	DET
ftr-366	229	11	merger	merger	NOUN
ftr-366	229	12	the	the	DET
ftr-366	229	13	ir	ir	PROPN
ftr-366	229	14	-	-	PROPN
ftr-366	229	15	nj	nj	PROPN
ftr-366	229	16	stock	stock	NOUN
ftr-366	229	17	was	be	AUX
ftr-366	229	18	equal	equal	ADJ
ftr-366	229	19	in	in	ADP
ftr-366	229	20	value	value	NOUN
ftr-366	229	21	to	to	ADP
ftr-366	229	22	the	the	DET
ftr-366	229	23	ir	ir	PROPN
ftr-366	229	24	-	-	PROPN
ftr-366	229	25	ltd	ltd	PROPN
ftr-366	229	26	.	.	PROPN
ftr-366	229	27	class	class	PROPN
ftr-366	229	28	a	a	DET
ftr-366	229	29	common	common	ADJ
ftr-366	229	30	stock	stock	NOUN
ftr-366	229	31	received	receive	VERB
ftr-366	229	32	in	in	ADP
ftr-366	229	33	exchange	exchange	NOUN
ftr-366	229	34	for	for	ADP
ftr-366	229	35	the	the	DET
ftr-366	229	36	irnj	irnj	ADJ
ftr-366	229	37	common	common	ADJ
ftr-366	229	38	stock	stock	NOUN
ftr-366	229	39	.	.	PUNCT
ftr-366	230	1	indirectly	indirectly	ADV
ftr-366	230	2	,	,	PUNCT
ftr-366	230	3	therefore	therefore	ADV
ftr-366	230	4	,	,	PUNCT
ftr-366	230	5	the	the	DET
ftr-366	230	6	company	company	NOUN
ftr-366	230	7	felt	feel	VERB
ftr-366	230	8	that	that	SCONJ
ftr-366	230	9	the	the	DET
ftr-366	230	10	b	b	PROPN
ftr-366	230	11	stock	stock	NOUN
ftr-366	230	12	’s	’s	PART
ftr-366	230	13	value	value	NOUN
ftr-366	230	14	closely	closely	ADV
ftr-366	230	15	correlated	correlate	VERB
ftr-366	230	16	to	to	ADP
ftr-366	230	17	the	the	DET
ftr-366	230	18	value	value	NOUN
ftr-366	230	19	of	of	ADP
ftr-366	230	20	the	the	DET
ftr-366	230	21	a	a	DET
ftr-366	230	22	stock	stock	NOUN
ftr-366	230	23	.	.	PUNCT
ftr-366	231	1	public	public	ADJ
ftr-366	231	2	shareholders	shareholder	NOUN
ftr-366	231	3	result	result	VERB
ftr-366	231	4	at	at	ADP
ftr-366	231	5	end	end	NOUN
ftr-366	231	6	of	of	ADP
ftr-366	231	7	day	day	NOUN
ftr-366	231	8	on	on	ADP
ftr-366	231	9	dec	dec	PROPN
ftr-366	231	10	.	.	PROPN
ftr-366	231	11	31	31	NUM
ftr-366	231	12	,	,	PUNCT
ftr-366	231	13	2001	2001	NUM
ftr-366	231	14	ir	ir	PROPN
ftr-366	231	15	ltd	ltd	PROPN
ftr-366	231	16	.	.	PROPN
ftr-366	232	1	(	(	PUNCT
ftr-366	232	2	bermuda	bermuda	PROPN
ftr-366	232	3	)	)	PUNCT
ftr-366	232	4	ir	ir	PROPN
ftr-366	232	5	nj	nj	PROPN
ftr-366	232	6	figure	figure	VERB
ftr-366	232	7	5	5	NUM
ftr-366	232	8	stock	stock	NOUN
ftr-366	232	9	inversion	inversion	NOUN
ftr-366	232	10	class	class	NOUN
ftr-366	232	11	b	b	NOUN
ftr-366	232	12	nonvoting	nonvoting	NOUN
ftr-366	232	13	stock	stock	PROPN
ftr-366	232	14	fc1	fc1	PROPN
ftr-366	232	15	fc2	fc2	PROPN
ftr-366	232	16	fc3	fc3	PROPN
ftr-366	232	17	former	former	ADJ
ftr-366	232	18	foreign	foreign	ADJ
ftr-366	232	19	subs	sub	NOUN
ftr-366	232	20	of	of	ADP
ftr-366	232	21	ir	ir	PROPN
ftr-366	232	22	-	-	PROPN
ftr-366	232	23	nj	nj	PROPN
ftr-366	232	24	debt	debt	NOUN
ftr-366	232	25	class	class	NOUN
ftr-366	232	26	a	a	DET
ftr-366	232	27	voting	voting	NOUN
ftr-366	232	28	stock	stock	NOUN
ftr-366	232	29	2008	2008	NUM
ftr-366	232	30	]	]	PUNCT
ftr-366	232	31	corporate	corporate	ADJ
ftr-366	232	32	expatriation	expatriation	NOUN
ftr-366	232	33	81	81	NUM
ftr-366	232	34	2	2	NUM
ftr-366	232	35	.	.	PUNCT
ftr-366	232	36	tax	tax	NOUN
ftr-366	232	37	-	-	PUNCT
ftr-366	232	38	related	relate	VERB
ftr-366	232	39	objectives	objective	NOUN
ftr-366	232	40	the	the	DET
ftr-366	232	41	purpose	purpose	NOUN
ftr-366	232	42	of	of	ADP
ftr-366	232	43	transferring	transfer	VERB
ftr-366	232	44	the	the	DET
ftr-366	232	45	assets	asset	NOUN
ftr-366	232	46	was	be	AUX
ftr-366	232	47	to	to	PART
ftr-366	232	48	move	move	VERB
ftr-366	232	49	ir	ir	PROPN
ftr-366	232	50	-	-	PROPN
ftr-366	232	51	nj	nj	PROPN
ftr-366	232	52	’s	’s	PART
ftr-366	232	53	foreign	foreign	ADJ
ftr-366	232	54	subsidiaries	subsidiary	NOUN
ftr-366	232	55	out	out	ADV
ftr-366	232	56	from	from	ADP
ftr-366	232	57	under	under	ADP
ftr-366	232	58	the	the	DET
ftr-366	232	59	u.s	u.s	PROPN
ftr-366	232	60	.	.	PROPN
ftr-366	232	61	parent	parent	NOUN
ftr-366	232	62	.	.	PUNCT
ftr-366	233	1	under	under	ADP
ftr-366	233	2	a	a	DET
ftr-366	233	3	foreign	foreign	ADJ
ftr-366	233	4	parent	parent	NOUN
ftr-366	233	5	,	,	PUNCT
ftr-366	233	6	those	those	DET
ftr-366	233	7	subsidiaries	subsidiary	NOUN
ftr-366	233	8	are	be	AUX
ftr-366	233	9	no	no	ADV
ftr-366	233	10	longer	long	ADV
ftr-366	233	11	controlled	control	VERB
ftr-366	233	12	foreign	foreign	ADJ
ftr-366	233	13	corporations	corporation	NOUN
ftr-366	233	14	(	(	PUNCT
ftr-366	233	15	cfcs	cfcs	PROPN
ftr-366	233	16	)	)	PUNCT
ftr-366	233	17	subject	subject	NOUN
ftr-366	233	18	to	to	ADP
ftr-366	233	19	the	the	DET
ftr-366	233	20	regime	regime	NOUN
ftr-366	233	21	of	of	ADP
ftr-366	233	22	subpart	subpart	PROPN
ftr-366	233	23	f.	f.	PROPN
ftr-366	233	24	46	46	NUM
ftr-366	233	25	generally	generally	ADV
ftr-366	233	26	,	,	PUNCT
ftr-366	233	27	the	the	DET
ftr-366	233	28	u.s	u.s	PROPN
ftr-366	233	29	.	.	PROPN
ftr-366	233	30	treats	treat	VERB
ftr-366	233	31	a	a	DET
ftr-366	233	32	corporation	corporation	NOUN
ftr-366	233	33	as	as	ADP
ftr-366	233	34	a	a	DET
ftr-366	233	35	separate	separate	ADJ
ftr-366	233	36	taxpayer	taxpayer	NOUN
ftr-366	233	37	from	from	ADP
ftr-366	233	38	its	its	PRON
ftr-366	233	39	shareholders	shareholder	NOUN
ftr-366	233	40	.	.	PUNCT
ftr-366	234	1	47	47	NUM
ftr-366	235	1	if	if	SCONJ
ftr-366	235	2	a	a	DET
ftr-366	235	3	u.s	u.s	PROPN
ftr-366	235	4	.	.	PROPN
ftr-366	235	5	corporation	corporation	NOUN
ftr-366	235	6	forms	form	VERB
ftr-366	235	7	a	a	DET
ftr-366	235	8	foreign	foreign	ADJ
ftr-366	235	9	subsidiary	subsidiary	NOUN
ftr-366	235	10	to	to	PART
ftr-366	235	11	conduct	conduct	VERB
ftr-366	235	12	business	business	NOUN
ftr-366	235	13	abroad	abroad	ADV
ftr-366	235	14	,	,	PUNCT
ftr-366	235	15	the	the	DET
ftr-366	235	16	u.s	u.s	PROPN
ftr-366	235	17	.	.	PROPN
ftr-366	235	18	tax	tax	NOUN
ftr-366	235	19	law	law	NOUN
ftr-366	235	20	generally	generally	ADV
ftr-366	235	21	respects	respect	VERB
ftr-366	235	22	the	the	DET
ftr-366	235	23	foreign	foreign	ADJ
ftr-366	235	24	corporation	corporation	NOUN
ftr-366	235	25	as	as	ADP
ftr-366	235	26	a	a	DET
ftr-366	235	27	separate	separate	ADJ
ftr-366	235	28	entity	entity	NOUN
ftr-366	235	29	from	from	ADP
ftr-366	235	30	its	its	PRON
ftr-366	235	31	shareholder	shareholder	NOUN
ftr-366	235	32	,	,	PUNCT
ftr-366	235	33	the	the	DET
ftr-366	235	34	u.s	u.s	PROPN
ftr-366	235	35	.	.	PROPN
ftr-366	235	36	parent	parent	NOUN
ftr-366	235	37	.	.	PUNCT
ftr-366	236	1	48	48	NUM
ftr-366	236	2	the	the	DET
ftr-366	236	3	u.s	u.s	PROPN
ftr-366	236	4	.	.	PROPN
ftr-366	236	5	does	do	AUX
ftr-366	236	6	not	not	PART
ftr-366	236	7	tax	tax	VERB
ftr-366	236	8	the	the	DET
ftr-366	236	9	parent	parent	NOUN
ftr-366	236	10	on	on	ADP
ftr-366	236	11	the	the	DET
ftr-366	236	12	subsidiary	subsidiary	NOUN
ftr-366	236	13	’s	’s	PART
ftr-366	236	14	income	income	NOUN
ftr-366	236	15	.	.	PUNCT
ftr-366	237	1	49	49	NUM
ftr-366	237	2	and	and	CCONJ
ftr-366	237	3	the	the	DET
ftr-366	237	4	u.s	u.s	PROPN
ftr-366	237	5	.	.	PROPN
ftr-366	237	6	does	do	AUX
ftr-366	237	7	not	not	PART
ftr-366	237	8	tax	tax	VERB
ftr-366	237	9	the	the	DET
ftr-366	237	10	foreign	foreign	ADJ
ftr-366	237	11	corporation	corporation	NOUN
ftr-366	237	12	on	on	ADP
ftr-366	237	13	its	its	PRON
ftr-366	237	14	foreign	foreign	ADJ
ftr-366	237	15	source	source	NOUN
ftr-366	237	16	income	income	NOUN
ftr-366	237	17	.	.	PUNCT
ftr-366	238	1	50	50	NUM
ftr-366	238	2	as	as	SCONJ
ftr-366	238	3	discussed	discuss	VERB
ftr-366	238	4	above	above	ADV
ftr-366	238	5	,	,	PUNCT
ftr-366	238	6	the	the	DET
ftr-366	238	7	u.s	u.s	PROPN
ftr-366	238	8	.	.	PROPN
ftr-366	238	9	only	only	ADV
ftr-366	238	10	taxes	tax	VERB
ftr-366	238	11	a	a	DET
ftr-366	238	12	foreign	foreign	ADJ
ftr-366	238	13	corporation	corporation	NOUN
ftr-366	238	14	on	on	ADP
ftr-366	238	15	certain	certain	ADJ
ftr-366	238	16	income	income	NOUN
ftr-366	238	17	connected	connect	VERB
ftr-366	238	18	to	to	ADP
ftr-366	238	19	the	the	DET
ftr-366	238	20	u.s	u.s	PROPN
ftr-366	238	21	.	.	PROPN
ftr-366	238	22	51	51	NUM
ftr-366	238	23	therefore	therefore	ADV
ftr-366	238	24	the	the	DET
ftr-366	238	25	foreign	foreign	ADJ
ftr-366	238	26	subsidiary	subsidiary	NOUN
ftr-366	238	27	’s	’s	PART
ftr-366	238	28	foreign	foreign	ADJ
ftr-366	238	29	earnings	earning	NOUN
ftr-366	238	30	are	be	AUX
ftr-366	238	31	not	not	PART
ftr-366	238	32	subject	subject	ADJ
ftr-366	238	33	to	to	ADP
ftr-366	238	34	u.s	u.s	PROPN
ftr-366	238	35	.	.	PROPN
ftr-366	238	36	tax	tax	NOUN
ftr-366	238	37	until	until	SCONJ
ftr-366	238	38	the	the	DET
ftr-366	238	39	subsidiary	subsidiary	NOUN
ftr-366	238	40	repatriates	repatriate	VERB
ftr-366	238	41	those	those	DET
ftr-366	238	42	earnings	earning	NOUN
ftr-366	238	43	as	as	ADP
ftr-366	238	44	dividends	dividend	NOUN
ftr-366	238	45	to	to	ADP
ftr-366	238	46	the	the	DET
ftr-366	238	47	parent	parent	NOUN
ftr-366	238	48	.	.	PUNCT
ftr-366	239	1	52	52	NUM
ftr-366	239	2	commentators	commentator	NOUN
ftr-366	239	3	call	call	VERB
ftr-366	239	4	this	this	DET
ftr-366	239	5	concept	concept	NOUN
ftr-366	239	6	the	the	DET
ftr-366	239	7	deferral	deferral	ADJ
ftr-366	239	8	principle	principle	NOUN
ftr-366	239	9	.	.	PUNCT
ftr-366	240	1	53	53	NUM
ftr-366	240	2	absent	absent	ADJ
ftr-366	240	3	an	an	DET
ftr-366	240	4	exception	exception	NOUN
ftr-366	240	5	to	to	ADP
ftr-366	240	6	this	this	DET
ftr-366	240	7	principle	principle	NOUN
ftr-366	240	8	,	,	PUNCT
ftr-366	240	9	a	a	DET
ftr-366	240	10	u.s	u.s	PROPN
ftr-366	240	11	.	.	PROPN
ftr-366	240	12	parent	parent	NOUN
ftr-366	240	13	could	could	AUX
ftr-366	240	14	defer	defer	VERB
ftr-366	240	15	u.s	u.s	PROPN
ftr-366	240	16	.	.	PROPN
ftr-366	240	17	tax	tax	NOUN
ftr-366	240	18	on	on	ADP
ftr-366	240	19	a	a	DET
ftr-366	240	20	foreign	foreign	ADJ
ftr-366	240	21	subsidiary	subsidiary	NOUN
ftr-366	240	22	’s	’s	PART
ftr-366	240	23	earnings	earning	NOUN
ftr-366	240	24	indefinitely	indefinitely	ADV
ftr-366	240	25	simply	simply	ADV
ftr-366	240	26	by	by	ADP
ftr-366	240	27	not	not	PART
ftr-366	240	28	paying	pay	VERB
ftr-366	240	29	itself	itself	PRON
ftr-366	240	30	a	a	DET
ftr-366	240	31	dividend	dividend	NOUN
ftr-366	240	32	.	.	PUNCT
ftr-366	241	1	54	54	NUM
ftr-366	241	2	to	to	PART
ftr-366	241	3	deal	deal	VERB
ftr-366	241	4	with	with	ADP
ftr-366	241	5	perceived	perceive	VERB
ftr-366	241	6	abuses	abuse	NOUN
ftr-366	241	7	of	of	ADP
ftr-366	241	8	the	the	DET
ftr-366	241	9	deferral	deferral	ADJ
ftr-366	241	10	principle	principle	NOUN
ftr-366	241	11	,	,	PUNCT
ftr-366	241	12	congress	congress	PROPN
ftr-366	241	13	enacted	enact	VERB
ftr-366	241	14	several	several	ADJ
ftr-366	241	15	“	"	PUNCT
ftr-366	241	16	anti	anti	ADJ
ftr-366	241	17	-	-	ADJ
ftr-366	241	18	deferral	deferral	ADJ
ftr-366	241	19	”	"	PUNCT
ftr-366	241	20	regimes	regime	NOUN
ftr-366	241	21	.	.	PUNCT
ftr-366	242	1	55	55	NUM
ftr-366	242	2	the	the	DET
ftr-366	242	3	most	most	ADV
ftr-366	242	4	significant	significant	ADJ
ftr-366	242	5	regime	regime	NOUN
ftr-366	242	6	is	be	AUX
ftr-366	242	7	subpart	subpart	ADJ
ftr-366	242	8	f.	f.	NOUN
ftr-366	242	9	56	56	NUM
ftr-366	242	10	under	under	ADP
ftr-366	242	11	the	the	DET
ftr-366	242	12	subpart	subpart	NOUN
ftr-366	242	13	f	f	PROPN
ftr-366	242	14	rules	rule	NOUN
ftr-366	242	15	,	,	PUNCT
ftr-366	242	16	if	if	SCONJ
ftr-366	242	17	a	a	DET
ftr-366	242	18	foreign	foreign	ADJ
ftr-366	242	19	subsidiary	subsidiary	NOUN
ftr-366	242	20	is	be	AUX
ftr-366	242	21	a	a	DET
ftr-366	242	22	cfc	cfc	NOUN
ftr-366	242	23	,	,	PUNCT
ftr-366	242	24	then	then	ADV
ftr-366	242	25	certain	certain	ADJ
ftr-366	242	26	income	income	NOUN
ftr-366	242	27	of	of	ADP
ftr-366	242	28	the	the	DET
ftr-366	242	29	cfc	cfc	NOUN
ftr-366	242	30	is	be	AUX
ftr-366	242	31	taxable	taxable	ADJ
ftr-366	242	32	to	to	ADP
ftr-366	242	33	the	the	DET
ftr-366	242	34	u.s	u.s	PROPN
ftr-366	242	35	.	.	PROPN
ftr-366	242	36	parent	parent	NOUN
ftr-366	242	37	,	,	PUNCT
ftr-366	242	38	whether	whether	SCONJ
ftr-366	242	39	distributed	distribute	VERB
ftr-366	242	40	or	or	CCONJ
ftr-366	242	41	not	not	PART
ftr-366	242	42	.	.	PUNCT
ftr-366	243	1	57	57	NUM
ftr-366	243	2	the	the	DET
ftr-366	243	3	term	term	NOUN
ftr-366	243	4	“	"	PUNCT
ftr-366	243	5	controlled	control	VERB
ftr-366	243	6	foreign	foreign	ADJ
ftr-366	243	7	corporation	corporation	NOUN
ftr-366	243	8	”	"	PUNCT
ftr-366	243	9	means	mean	VERB
ftr-366	243	10	any	any	DET
ftr-366	243	11	foreign	foreign	ADJ
ftr-366	243	12	corporation	corporation	NOUN
ftr-366	243	13	if	if	SCONJ
ftr-366	243	14	“	"	PUNCT
ftr-366	243	15	u.s	u.s	PROPN
ftr-366	243	16	.	.	PROPN
ftr-366	243	17	shareholders	shareholder	NOUN
ftr-366	243	18	”	"	PUNCT
ftr-366	243	19	own	own	VERB
ftr-366	243	20	directly	directly	ADV
ftr-366	243	21	,	,	PUNCT
ftr-366	243	22	indirectly	indirectly	ADV
ftr-366	243	23	or	or	CCONJ
ftr-366	243	24	constructively	constructively	ADV
ftr-366	243	25	more	more	ADJ
ftr-366	243	26	than	than	ADP
ftr-366	243	27	50	50	NUM
ftr-366	243	28	%	%	NOUN
ftr-366	243	29	of	of	ADP
ftr-366	243	30	either	either	DET
ftr-366	243	31	(	(	PUNCT
ftr-366	243	32	i	i	NOUN
ftr-366	243	33	)	)	PUNCT
ftr-366	243	34	the	the	DET
ftr-366	243	35	total	total	ADJ
ftr-366	243	36	combined	combined	ADJ
ftr-366	243	37	voting	voting	NOUN
ftr-366	243	38	power	power	NOUN
ftr-366	243	39	of	of	ADP
ftr-366	243	40	all	all	DET
ftr-366	243	41	classes	class	NOUN
ftr-366	243	42	of	of	ADP
ftr-366	243	43	stock	stock	NOUN
ftr-366	243	44	entitled	entitle	VERB
ftr-366	243	45	to	to	PART
ftr-366	243	46	vote	vote	VERB
ftr-366	243	47	,	,	PUNCT
ftr-366	243	48	or	or	CCONJ
ftr-366	243	49	(	(	PUNCT
ftr-366	243	50	ii	ii	NOUN
ftr-366	243	51	)	)	PUNCT
ftr-366	243	52	the	the	DET
ftr-366	243	53	total	total	ADJ
ftr-366	243	54	value	value	NOUN
ftr-366	243	55	of	of	ADP
ftr-366	243	56	the	the	DET
ftr-366	243	57	stock	stock	NOUN
ftr-366	243	58	.	.	PUNCT
ftr-366	244	1	58	58	NUM
ftr-366	244	2	46	46	NUM
ftr-366	244	3	.	.	PUNCT
ftr-366	245	1	see	see	VERB
ftr-366	245	2	peterson	peterson	PROPN
ftr-366	245	3	&	&	CCONJ
ftr-366	245	4	cohen	cohen	PROPN
ftr-366	245	5	,	,	PUNCT
ftr-366	245	6	supra	supra	PROPN
ftr-366	245	7	note	note	PROPN
ftr-366	245	8	6	6	NUM
ftr-366	245	9	,	,	PUNCT
ftr-366	245	10	at	at	ADP
ftr-366	245	11	170	170	NUM
ftr-366	245	12	.	.	PUNCT
ftr-366	246	1	47	47	NUM
ftr-366	246	2	.	.	PUNCT
ftr-366	247	1	kirsch	kirsch	PROPN
ftr-366	247	2	,	,	PUNCT
ftr-366	247	3	supra	supra	PROPN
ftr-366	247	4	note	note	NOUN
ftr-366	247	5	6	6	NUM
ftr-366	247	6	,	,	PUNCT
ftr-366	247	7	at	at	ADP
ftr-366	247	8	486	486	NUM
ftr-366	247	9	.	.	PUNCT
ftr-366	247	10	48	48	NUM
ftr-366	247	11	.	.	PUNCT
ftr-366	248	1	gustafson	gustafson	PROPN
ftr-366	248	2	,	,	PUNCT
ftr-366	248	3	et	et	PROPN
ftr-366	248	4	al	al	PROPN
ftr-366	248	5	,	,	PUNCT
ftr-366	248	6	supra	supra	PROPN
ftr-366	248	7	note	note	VERB
ftr-366	248	8	26	26	NUM
ftr-366	248	9	¶	¶	NUM
ftr-366	248	10	6000	6000	NUM
ftr-366	248	11	.	.	PUNCT
ftr-366	249	1	49	49	NUM
ftr-366	249	2	.	.	PUNCT
ftr-366	250	1	kirsch	kirsch	PROPN
ftr-366	250	2	,	,	PUNCT
ftr-366	250	3	supra	supra	PROPN
ftr-366	250	4	note	note	NOUN
ftr-366	250	5	6	6	NUM
ftr-366	250	6	,	,	PUNCT
ftr-366	250	7	at	at	ADP
ftr-366	250	8	487	487	NUM
ftr-366	250	9	.	.	PUNCT
ftr-366	250	10	50	50	NUM
ftr-366	250	11	.	.	X
ftr-366	251	1	gustafson	gustafson	PROPN
ftr-366	251	2	,	,	PUNCT
ftr-366	251	3	et	et	PROPN
ftr-366	251	4	al	al	PROPN
ftr-366	251	5	,	,	PUNCT
ftr-366	251	6	supra	supra	PROPN
ftr-366	251	7	note	note	VERB
ftr-366	251	8	26	26	NUM
ftr-366	251	9	¶	¶	NUM
ftr-366	251	10	6000	6000	NUM
ftr-366	251	11	;	;	PUNCT
ftr-366	251	12	kirsch	kirsch	PROPN
ftr-366	251	13	,	,	PUNCT
ftr-366	251	14	supra	supra	PROPN
ftr-366	251	15	note	note	NOUN
ftr-366	251	16	6	6	NUM
ftr-366	251	17	,	,	PUNCT
ftr-366	251	18	at	at	ADP
ftr-366	251	19	487	487	NUM
ftr-366	251	20	.	.	PUNCT
ftr-366	252	1	51	51	NUM
ftr-366	252	2	.	.	PUNCT
ftr-366	252	3	kirsch	kirsch	PROPN
ftr-366	252	4	,	,	PUNCT
ftr-366	252	5	supra	supra	PROPN
ftr-366	252	6	note	note	NOUN
ftr-366	252	7	6	6	NUM
ftr-366	252	8	,	,	PUNCT
ftr-366	252	9	at	at	ADP
ftr-366	252	10	487	487	NUM
ftr-366	252	11	.	.	PUNCT
ftr-366	252	12	52	52	NUM
ftr-366	252	13	.	.	PUNCT
ftr-366	253	1	see	see	VERB
ftr-366	253	2	treasury	treasury	NOUN
ftr-366	253	3	inversion	inversion	NOUN
ftr-366	253	4	study	study	NOUN
ftr-366	253	5	,	,	PUNCT
ftr-366	253	6	supra	supra	PROPN
ftr-366	253	7	note	note	PROPN
ftr-366	253	8	1	1	NUM
ftr-366	253	9	,	,	PUNCT
ftr-366	253	10	at	at	ADP
ftr-366	253	11	11	11	NUM
ftr-366	253	12	.	.	PUNCT
ftr-366	254	1	53	53	NUM
ftr-366	254	2	.	.	PUNCT
ftr-366	255	1	see	see	VERB
ftr-366	255	2	gustafson	gustafson	PROPN
ftr-366	255	3	,	,	PUNCT
ftr-366	255	4	et	et	PROPN
ftr-366	255	5	al	al	PROPN
ftr-366	255	6	,	,	PUNCT
ftr-366	256	1	supra	supra	PROPN
ftr-366	256	2	note	note	VERB
ftr-366	256	3	26	26	NUM
ftr-366	256	4	¶	¶	NUM
ftr-366	256	5	6000	6000	NUM
ftr-366	256	6	.	.	PUNCT
ftr-366	257	1	54	54	NUM
ftr-366	257	2	.	.	PUNCT
ftr-366	257	3	kirsch	kirsch	PROPN
ftr-366	257	4	,	,	PUNCT
ftr-366	257	5	supra	supra	PROPN
ftr-366	257	6	note	note	NOUN
ftr-366	257	7	6	6	NUM
ftr-366	257	8	,	,	PUNCT
ftr-366	257	9	at	at	ADP
ftr-366	257	10	487	487	NUM
ftr-366	257	11	.	.	PUNCT
ftr-366	257	12	55	55	NUM
ftr-366	257	13	.	.	PUNCT
ftr-366	258	1	gustafson	gustafson	PROPN
ftr-366	258	2	,	,	PUNCT
ftr-366	258	3	et	et	PROPN
ftr-366	258	4	al	al	PROPN
ftr-366	258	5	,	,	PUNCT
ftr-366	258	6	supra	supra	PROPN
ftr-366	258	7	note	note	VERB
ftr-366	258	8	26	26	NUM
ftr-366	258	9	¶	¶	NUM
ftr-366	258	10	6000	6000	NUM
ftr-366	258	11	.	.	PUNCT
ftr-366	259	1	56	56	NUM
ftr-366	259	2	.	.	PUNCT
ftr-366	259	3	kirsch	kirsch	PROPN
ftr-366	259	4	,	,	PUNCT
ftr-366	259	5	supra	supra	PROPN
ftr-366	259	6	note	note	NOUN
ftr-366	259	7	6	6	NUM
ftr-366	259	8	,	,	PUNCT
ftr-366	259	9	at	at	ADP
ftr-366	259	10	487	487	NUM
ftr-366	259	11	-	-	SYM
ftr-366	259	12	88	88	NUM
ftr-366	259	13	.	.	PUNCT
ftr-366	259	14	57	57	NUM
ftr-366	259	15	.	.	PUNCT
ftr-366	260	1	treasury	treasury	NOUN
ftr-366	260	2	inversion	inversion	NOUN
ftr-366	260	3	study	study	NOUN
ftr-366	260	4	,	,	PUNCT
ftr-366	260	5	supra	supra	PROPN
ftr-366	260	6	note	note	PROPN
ftr-366	260	7	1	1	NUM
ftr-366	260	8	,	,	PUNCT
ftr-366	260	9	at	at	ADP
ftr-366	260	10	11	11	NUM
ftr-366	260	11	-	-	SYM
ftr-366	260	12	12	12	NUM
ftr-366	260	13	;	;	PUNCT
ftr-366	260	14	see	see	VERB
ftr-366	260	15	irc	irc	PROPN
ftr-366	260	16	§	§	PROPN
ftr-366	260	17	951(a	951(a	PROPN
ftr-366	260	18	)	)	PUNCT
ftr-366	260	19	.	.	PUNCT
ftr-366	261	1	the	the	DET
ftr-366	261	2	term	term	NOUN
ftr-366	261	3	“	"	PUNCT
ftr-366	261	4	subpart	subpart	NOUN
ftr-366	261	5	f	f	PROPN
ftr-366	261	6	”	"	PUNCT
ftr-366	261	7	refers	refer	VERB
ftr-366	261	8	to	to	ADP
ftr-366	261	9	where	where	SCONJ
ftr-366	261	10	the	the	DET
ftr-366	261	11	rules	rule	NOUN
ftr-366	261	12	are	be	AUX
ftr-366	261	13	located	locate	VERB
ftr-366	261	14	within	within	ADP
ftr-366	261	15	the	the	DET
ftr-366	261	16	internal	internal	ADJ
ftr-366	261	17	revenue	revenue	NOUN
ftr-366	261	18	code	code	NOUN
ftr-366	261	19	:	:	PUNCT
ftr-366	261	20	subpart	subpart	PROPN
ftr-366	261	21	f	f	PROPN
ftr-366	261	22	of	of	ADP
ftr-366	261	23	part	part	PROPN
ftr-366	261	24	iii	iii	NOUN
ftr-366	261	25	of	of	ADP
ftr-366	261	26	subchapter	subchapter	NOUN
ftr-366	261	27	n	n	NOUN
ftr-366	261	28	of	of	ADP
ftr-366	261	29	chapter	chapter	NOUN
ftr-366	261	30	1	1	NUM
ftr-366	261	31	of	of	ADP
ftr-366	261	32	subtitle	subtitle	NOUN
ftr-366	261	33	a.	a.	NOUN
ftr-366	261	34	58	58	NUM
ftr-366	261	35	.	.	PUNCT
ftr-366	262	1	irc	irc	PROPN
ftr-366	262	2	§	§	PROPN
ftr-366	262	3	957(a	957(a	PROPN
ftr-366	262	4	)	)	PUNCT
ftr-366	262	5	.	.	PUNCT
ftr-366	263	1	the	the	DET
ftr-366	263	2	constructive	constructive	ADJ
ftr-366	263	3	ownership	ownership	NOUN
ftr-366	263	4	rules	rule	NOUN
ftr-366	263	5	of	of	ADP
ftr-366	263	6	§	§	PROPN
ftr-366	263	7	318	318	NUM
ftr-366	263	8	,	,	PUNCT
ftr-366	263	9	with	with	ADP
ftr-366	263	10	some	some	DET
ftr-366	263	11	modifications	modification	NOUN
ftr-366	263	12	,	,	PUNCT
ftr-366	263	13	apply	apply	VERB
ftr-366	263	14	for	for	ADP
ftr-366	263	15	determining	determine	VERB
ftr-366	263	16	stock	stock	NOUN
ftr-366	263	17	ownership	ownership	NOUN
ftr-366	263	18	for	for	ADP
ftr-366	263	19	this	this	DET
ftr-366	263	20	purpose	purpose	NOUN
ftr-366	263	21	.	.	PUNCT
ftr-366	264	1	irc	irc	PROPN
ftr-366	264	2	§	§	PROPN
ftr-366	264	3	958	958	NUM
ftr-366	264	4	.	.	X
ftr-366	264	5	82	82	NUM
ftr-366	264	6	florida	florida	PROPN
ftr-366	264	7	tax	tax	NOUN
ftr-366	264	8	review	review	NOUN
ftr-366	265	1	[	[	X
ftr-366	265	2	vol	vol	NOUN
ftr-366	265	3	.	.	PUNCT
ftr-366	265	4	9:2	9:2	NUM
ftr-366	265	5	a	a	DET
ftr-366	265	6	u.s	u.s	PROPN
ftr-366	265	7	.	.	PROPN
ftr-366	265	8	shareholder	shareholder	NOUN
ftr-366	265	9	is	be	AUX
ftr-366	265	10	a	a	DET
ftr-366	265	11	u.s	u.s	PROPN
ftr-366	265	12	.	.	PROPN
ftr-366	265	13	person	person	NOUN
ftr-366	265	14	who	who	PRON
ftr-366	265	15	owns	own	VERB
ftr-366	265	16	directly	directly	ADV
ftr-366	265	17	,	,	PUNCT
ftr-366	265	18	indirectly	indirectly	ADV
ftr-366	265	19	or	or	CCONJ
ftr-366	265	20	constructively	constructively	ADV
ftr-366	265	21	10	10	NUM
ftr-366	265	22	%	%	NOUN
ftr-366	265	23	or	or	CCONJ
ftr-366	265	24	more	more	ADJ
ftr-366	265	25	of	of	ADP
ftr-366	265	26	the	the	DET
ftr-366	265	27	foreign	foreign	ADJ
ftr-366	265	28	corporation	corporation	NOUN
ftr-366	265	29	’s	’s	PART
ftr-366	265	30	voting	voting	NOUN
ftr-366	265	31	stock	stock	NOUN
ftr-366	265	32	.	.	PUNCT
ftr-366	266	1	59	59	NUM
ftr-366	266	2	a	a	DET
ftr-366	266	3	u.s	u.s	PROPN
ftr-366	266	4	.	.	PROPN
ftr-366	266	5	person	person	NOUN
ftr-366	266	6	includes	include	VERB
ftr-366	266	7	an	an	DET
ftr-366	266	8	individual	individual	ADJ
ftr-366	266	9	,	,	PUNCT
ftr-366	266	10	corporation	corporation	NOUN
ftr-366	266	11	,	,	PUNCT
ftr-366	266	12	partnership	partnership	NOUN
ftr-366	266	13	,	,	PUNCT
ftr-366	266	14	estate	estate	NOUN
ftr-366	266	15	or	or	CCONJ
ftr-366	266	16	trust	trust	NOUN
ftr-366	266	17	.	.	PUNCT
ftr-366	267	1	60	60	NUM
ftr-366	267	2	note	note	VERB
ftr-366	267	3	that	that	SCONJ
ftr-366	267	4	the	the	DET
ftr-366	267	5	definition	definition	NOUN
ftr-366	267	6	of	of	ADP
ftr-366	267	7	“	"	PUNCT
ftr-366	267	8	u.s	u.s	PROPN
ftr-366	267	9	.	.	PROPN
ftr-366	267	10	shareholder	shareholder	NOUN
ftr-366	267	11	”	"	PUNCT
ftr-366	267	12	only	only	ADV
ftr-366	267	13	includes	include	VERB
ftr-366	267	14	u.s	u.s	PROPN
ftr-366	267	15	.	.	PROPN
ftr-366	267	16	persons	person	NOUN
ftr-366	267	17	that	that	PRON
ftr-366	267	18	own	own	VERB
ftr-366	267	19	10	10	NUM
ftr-366	267	20	%	%	NOUN
ftr-366	267	21	or	or	CCONJ
ftr-366	267	22	more	more	ADJ
ftr-366	267	23	of	of	ADP
ftr-366	267	24	the	the	DET
ftr-366	267	25	stock	stock	NOUN
ftr-366	267	26	.	.	PUNCT
ftr-366	268	1	if	if	SCONJ
ftr-366	268	2	the	the	DET
ftr-366	268	3	foreign	foreign	ADJ
ftr-366	268	4	corporation	corporation	NOUN
ftr-366	268	5	is	be	AUX
ftr-366	268	6	publicly	publicly	ADV
ftr-366	268	7	held	hold	VERB
ftr-366	268	8	,	,	PUNCT
ftr-366	268	9	and	and	CCONJ
ftr-366	268	10	no	no	DET
ftr-366	268	11	shareholder	shareholder	NOUN
ftr-366	268	12	owns	own	VERB
ftr-366	268	13	10	10	NUM
ftr-366	268	14	%	%	NOUN
ftr-366	268	15	or	or	CCONJ
ftr-366	268	16	more	more	ADJ
ftr-366	268	17	of	of	ADP
ftr-366	268	18	the	the	DET
ftr-366	268	19	voting	voting	NOUN
ftr-366	268	20	stock	stock	NOUN
ftr-366	268	21	,	,	PUNCT
ftr-366	268	22	then	then	ADV
ftr-366	268	23	the	the	DET
ftr-366	268	24	corporation	corporation	NOUN
ftr-366	268	25	can	can	AUX
ftr-366	268	26	not	not	PART
ftr-366	268	27	be	be	AUX
ftr-366	268	28	a	a	DET
ftr-366	268	29	cfc	cfc	NOUN
ftr-366	268	30	,	,	PUNCT
ftr-366	268	31	even	even	ADV
ftr-366	268	32	if	if	SCONJ
ftr-366	268	33	most	most	ADJ
ftr-366	268	34	of	of	ADP
ftr-366	268	35	the	the	DET
ftr-366	268	36	shareholders	shareholder	NOUN
ftr-366	268	37	are	be	AUX
ftr-366	268	38	u.s	u.s	PROPN
ftr-366	268	39	.	.	PROPN
ftr-366	268	40	persons	person	NOUN
ftr-366	268	41	.	.	PUNCT
ftr-366	269	1	if	if	SCONJ
ftr-366	269	2	the	the	DET
ftr-366	269	3	foreign	foreign	ADJ
ftr-366	269	4	corporation	corporation	NOUN
ftr-366	269	5	is	be	AUX
ftr-366	269	6	a	a	DET
ftr-366	269	7	cfc	cfc	NOUN
ftr-366	269	8	,	,	PUNCT
ftr-366	269	9	then	then	ADV
ftr-366	269	10	each	each	DET
ftr-366	269	11	person	person	NOUN
ftr-366	269	12	who	who	PRON
ftr-366	269	13	is	be	AUX
ftr-366	269	14	a	a	DET
ftr-366	269	15	u.s	u.s	PROPN
ftr-366	269	16	.	.	PROPN
ftr-366	269	17	shareholder	shareholder	NOUN
ftr-366	269	18	and	and	CCONJ
ftr-366	269	19	who	who	PRON
ftr-366	269	20	directly	directly	ADV
ftr-366	269	21	or	or	CCONJ
ftr-366	269	22	indirectly	indirectly	ADV
ftr-366	269	23	owns	own	VERB
ftr-366	269	24	stock	stock	NOUN
ftr-366	269	25	in	in	ADP
ftr-366	269	26	the	the	DET
ftr-366	269	27	foreign	foreign	ADJ
ftr-366	269	28	corporation	corporation	NOUN
ftr-366	269	29	on	on	ADP
ftr-366	269	30	the	the	DET
ftr-366	269	31	last	last	ADJ
ftr-366	269	32	day	day	NOUN
ftr-366	269	33	of	of	ADP
ftr-366	269	34	the	the	DET
ftr-366	269	35	year	year	NOUN
ftr-366	269	36	must	must	AUX
ftr-366	269	37	include	include	VERB
ftr-366	269	38	in	in	ADP
ftr-366	269	39	income	income	NOUN
ftr-366	269	40	his	his	PRON
ftr-366	269	41	pro	pro	ADJ
ftr-366	269	42	rata	rata	ADJ
ftr-366	269	43	share	share	NOUN
ftr-366	269	44	of	of	ADP
ftr-366	269	45	the	the	DET
ftr-366	269	46	corporation	corporation	NOUN
ftr-366	269	47	’s	’s	PART
ftr-366	269	48	subpart	subpart	PROPN
ftr-366	269	49	f	f	PROPN
ftr-366	269	50	income	income	NOUN
ftr-366	269	51	.	.	PUNCT
ftr-366	270	1	61	61	NUM
ftr-366	270	2	such	such	ADJ
ftr-366	270	3	shareholders	shareholder	NOUN
ftr-366	270	4	must	must	AUX
ftr-366	270	5	also	also	ADV
ftr-366	270	6	include	include	VERB
ftr-366	270	7	in	in	ADP
ftr-366	270	8	income	income	NOUN
ftr-366	270	9	their	their	PRON
ftr-366	270	10	pro	pro	ADJ
ftr-366	270	11	rata	rata	ADJ
ftr-366	270	12	share	share	NOUN
ftr-366	270	13	of	of	ADP
ftr-366	270	14	the	the	DET
ftr-366	270	15	foreign	foreign	ADJ
ftr-366	270	16	corporation	corporation	NOUN
ftr-366	270	17	’s	’s	PART
ftr-366	270	18	earnings	earning	NOUN
ftr-366	270	19	that	that	PRON
ftr-366	270	20	are	be	AUX
ftr-366	270	21	invested	invest	VERB
ftr-366	270	22	in	in	ADP
ftr-366	270	23	“	"	PUNCT
ftr-366	270	24	u.s	u.s	PROPN
ftr-366	270	25	.	.	PROPN
ftr-366	270	26	property	property	NOUN
ftr-366	270	27	.	.	PUNCT
ftr-366	270	28	”	"	PUNCT
ftr-366	271	1	62	62	NUM
ftr-366	271	2	subpart	subpart	NOUN
ftr-366	271	3	f	f	PROPN
ftr-366	271	4	income	income	NOUN
ftr-366	271	5	includes	include	VERB
ftr-366	271	6	various	various	ADJ
ftr-366	271	7	types	type	NOUN
ftr-366	271	8	of	of	ADP
ftr-366	271	9	income	income	NOUN
ftr-366	271	10	that	that	PRON
ftr-366	271	11	taxpayers	taxpayer	NOUN
ftr-366	271	12	can	can	AUX
ftr-366	271	13	easily	easily	ADV
ftr-366	271	14	shift	shift	VERB
ftr-366	271	15	to	to	ADP
ftr-366	271	16	low	low	ADJ
ftr-366	271	17	-	-	PUNCT
ftr-366	271	18	tax	tax	NOUN
ftr-366	271	19	or	or	CCONJ
ftr-366	271	20	no	no	DET
ftr-366	271	21	-	-	PUNCT
ftr-366	271	22	tax	tax	NOUN
ftr-366	271	23	foreign	foreign	ADJ
ftr-366	271	24	jurisdictions	jurisdiction	NOUN
ftr-366	271	25	.	.	PUNCT
ftr-366	272	1	63	63	NUM
ftr-366	272	2	one	one	NUM
ftr-366	272	3	type	type	NOUN
ftr-366	272	4	of	of	ADP
ftr-366	272	5	subpart	subpart	NOUN
ftr-366	272	6	f	f	PROPN
ftr-366	272	7	income	income	NOUN
ftr-366	272	8	is	be	AUX
ftr-366	272	9	passive	passive	ADJ
ftr-366	272	10	income	income	NOUN
ftr-366	272	11	,	,	PUNCT
ftr-366	272	12	such	such	ADJ
ftr-366	272	13	as	as	ADP
ftr-366	272	14	dividends	dividend	NOUN
ftr-366	272	15	,	,	PUNCT
ftr-366	272	16	interest	interest	NOUN
ftr-366	272	17	,	,	PUNCT
ftr-366	272	18	royalties	royalty	NOUN
ftr-366	272	19	and	and	CCONJ
ftr-366	272	20	rents	rent	NOUN
ftr-366	272	21	.	.	PUNCT
ftr-366	273	1	64	64	NUM
ftr-366	273	2	subpart	subpart	NOUN
ftr-366	273	3	f	f	PROPN
ftr-366	273	4	income	income	NOUN
ftr-366	273	5	also	also	ADV
ftr-366	273	6	includes	include	VERB
ftr-366	273	7	“	"	PUNCT
ftr-366	273	8	certain	certain	ADJ
ftr-366	273	9	business	business	NOUN
ftr-366	273	10	income	income	NOUN
ftr-366	273	11	that	that	PRON
ftr-366	273	12	does	do	AUX
ftr-366	273	13	not	not	PART
ftr-366	273	14	have	have	VERB
ftr-366	273	15	sufficient	sufficient	ADJ
ftr-366	273	16	connection	connection	NOUN
ftr-366	273	17	to	to	ADP
ftr-366	273	18	the	the	DET
ftr-366	273	19	foreign	foreign	ADJ
ftr-366	273	20	country	country	NOUN
ftr-366	273	21	in	in	ADP
ftr-366	273	22	which	which	PRON
ftr-366	273	23	the	the	DET
ftr-366	273	24	foreign	foreign	ADJ
ftr-366	273	25	subsidiary	subsidiary	NOUN
ftr-366	273	26	is	be	AUX
ftr-366	273	27	incorporated	incorporate	VERB
ftr-366	273	28	.	.	PUNCT
ftr-366	273	29	”	"	PUNCT
ftr-366	274	1	65	65	NUM
ftr-366	274	2	before	before	SCONJ
ftr-366	274	3	the	the	DET
ftr-366	274	4	reorganization	reorganization	NOUN
ftr-366	274	5	ingersoll	ingersoll	PROPN
ftr-366	274	6	-	-	PUNCT
ftr-366	274	7	rand	rand	NOUN
ftr-366	274	8	’s	’s	PART
ftr-366	274	9	foreign	foreign	ADJ
ftr-366	274	10	subsidiaries	subsidiary	NOUN
ftr-366	274	11	were	be	AUX
ftr-366	274	12	cfcs	cfc	VERB
ftr-366	274	13	because	because	SCONJ
ftr-366	274	14	ir	ir	PROPN
ftr-366	274	15	-	-	PROPN
ftr-366	274	16	nj	nj	PROPN
ftr-366	274	17	,	,	PUNCT
ftr-366	274	18	a	a	DET
ftr-366	274	19	u.s	u.s	PROPN
ftr-366	274	20	.	.	PROPN
ftr-366	274	21	corporation	corporation	PROPN
ftr-366	274	22	,	,	PUNCT
ftr-366	274	23	owned	own	VERB
ftr-366	274	24	more	more	ADJ
ftr-366	274	25	than	than	ADP
ftr-366	274	26	50	50	NUM
ftr-366	274	27	%	%	NOUN
ftr-366	274	28	of	of	ADP
ftr-366	274	29	their	their	PRON
ftr-366	274	30	stock	stock	NOUN
ftr-366	274	31	.	.	PUNCT
ftr-366	275	1	therefore	therefore	ADV
ftr-366	275	2	ir	ir	PROPN
ftr-366	275	3	-	-	PROPN
ftr-366	275	4	nj	nj	PROPN
ftr-366	275	5	had	have	VERB
ftr-366	275	6	to	to	PART
ftr-366	275	7	pay	pay	VERB
ftr-366	275	8	u.s	u.s	PROPN
ftr-366	275	9	.	.	PROPN
ftr-366	275	10	tax	tax	NOUN
ftr-366	275	11	currently	currently	ADV
ftr-366	275	12	on	on	ADP
ftr-366	275	13	the	the	DET
ftr-366	275	14	cfcs	cfc	NOUN
ftr-366	275	15	’	'	PUNCT
ftr-366	275	16	subpart	subpart	NOUN
ftr-366	275	17	f	f	PROPN
ftr-366	275	18	income	income	NOUN
ftr-366	275	19	.	.	PUNCT
ftr-366	276	1	after	after	ADP
ftr-366	276	2	the	the	DET
ftr-366	276	3	reorganization	reorganization	NOUN
ftr-366	276	4	ir	ir	PROPN
ftr-366	276	5	-	-	PROPN
ftr-366	276	6	ltd	ltd	PROPN
ftr-366	276	7	.	.	PROPN
ftr-366	276	8	,	,	PUNCT
ftr-366	276	9	a	a	DET
ftr-366	276	10	foreign	foreign	ADJ
ftr-366	276	11	corporation	corporation	NOUN
ftr-366	276	12	,	,	PUNCT
ftr-366	276	13	owned	own	VERB
ftr-366	276	14	irnj	irnj	PROPN
ftr-366	276	15	’s	’s	PART
ftr-366	276	16	former	former	ADJ
ftr-366	276	17	foreign	foreign	ADJ
ftr-366	276	18	subsidiaries	subsidiary	NOUN
ftr-366	276	19	.	.	PUNCT
ftr-366	277	1	therefore	therefore	ADV
ftr-366	277	2	u.s	u.s	PROPN
ftr-366	277	3	.	.	PROPN
ftr-366	277	4	shareholders	shareholder	NOUN
ftr-366	277	5	did	do	AUX
ftr-366	277	6	not	not	PART
ftr-366	277	7	directly	directly	ADV
ftr-366	277	8	own	own	VERB
ftr-366	277	9	any	any	PRON
ftr-366	277	10	of	of	ADP
ftr-366	277	11	the	the	DET
ftr-366	277	12	subsidiaries	subsidiary	NOUN
ftr-366	277	13	’	'	PUNCT
ftr-366	277	14	stock	stock	NOUN
ftr-366	277	15	.	.	PUNCT
ftr-366	278	1	but	but	CCONJ
ftr-366	278	2	our	our	PRON
ftr-366	278	3	analysis	analysis	NOUN
ftr-366	278	4	does	do	AUX
ftr-366	278	5	not	not	PART
ftr-366	278	6	end	end	VERB
ftr-366	278	7	there	there	ADV
ftr-366	278	8	.	.	PUNCT
ftr-366	279	1	we	we	PRON
ftr-366	279	2	must	must	AUX
ftr-366	279	3	also	also	ADV
ftr-366	279	4	analyze	analyze	VERB
ftr-366	279	5	the	the	DET
ftr-366	279	6	indirect	indirect	ADJ
ftr-366	279	7	ownership	ownership	NOUN
ftr-366	279	8	.	.	PUNCT
ftr-366	280	1	see	see	VERB
ftr-366	280	2	figure	figure	NOUN
ftr-366	280	3	6	6	NUM
ftr-366	280	4	.	.	NOUN
ftr-366	280	5	59	59	NUM
ftr-366	280	6	.	.	PUNCT
ftr-366	281	1	irc	irc	PROPN
ftr-366	281	2	§	§	PROPN
ftr-366	281	3	951(b	951(b	PROPN
ftr-366	281	4	)	)	PUNCT
ftr-366	281	5	.	.	PUNCT
ftr-366	282	1	60	60	NUM
ftr-366	282	2	.	.	PUNCT
ftr-366	283	1	irc	irc	PROPN
ftr-366	283	2	§	§	PROPN
ftr-366	283	3	§	§	PROPN
ftr-366	283	4	951(b	951(b	PROPN
ftr-366	283	5	)	)	PUNCT
ftr-366	283	6	,	,	PUNCT
ftr-366	283	7	957(c	957(c	PROPN
ftr-366	283	8	)	)	PUNCT
ftr-366	283	9	,	,	PUNCT
ftr-366	283	10	7701(a)(30	7701(a)(30	NUM
ftr-366	283	11	)	)	PUNCT
ftr-366	283	12	.	.	PUNCT
ftr-366	284	1	61	61	NUM
ftr-366	284	2	.	.	PUNCT
ftr-366	285	1	irc	irc	PROPN
ftr-366	285	2	§	§	PROPN
ftr-366	285	3	951(a)(1)(a	951(a)(1)(a	PROPN
ftr-366	285	4	)	)	PUNCT
ftr-366	285	5	.	.	PUNCT
ftr-366	286	1	62	62	NUM
ftr-366	286	2	.	.	PUNCT
ftr-366	287	1	irc	irc	PROPN
ftr-366	287	2	§	§	PROPN
ftr-366	287	3	951(a)(1)(b	951(a)(1)(b	PROPN
ftr-366	287	4	)	)	PUNCT
ftr-366	287	5	.	.	PUNCT
ftr-366	288	1	63	63	NUM
ftr-366	288	2	.	.	PUNCT
ftr-366	289	1	see	see	VERB
ftr-366	289	2	bittker	bittker	NOUN
ftr-366	289	3	&	&	CCONJ
ftr-366	289	4	lokken	lokken	PROPN
ftr-366	289	5	,	,	PUNCT
ftr-366	289	6	supra	supra	PROPN
ftr-366	289	7	note	note	NOUN
ftr-366	289	8	6	6	NUM
ftr-366	289	9	¶	¶	PROPN
ftr-366	289	10	69.1	69.1	NUM
ftr-366	289	11	.	.	PUNCT
ftr-366	290	1	64	64	NUM
ftr-366	290	2	.	.	PUNCT
ftr-366	291	1	irc	irc	PROPN
ftr-366	291	2	§	§	PROPN
ftr-366	291	3	954(c	954(c	PROPN
ftr-366	291	4	)	)	PUNCT
ftr-366	291	5	(	(	PUNCT
ftr-366	291	6	foreign	foreign	ADJ
ftr-366	291	7	personal	personal	ADJ
ftr-366	291	8	holding	hold	VERB
ftr-366	291	9	company	company	NOUN
ftr-366	291	10	income	income	NOUN
ftr-366	291	11	)	)	PUNCT
ftr-366	291	12	.	.	PUNCT
ftr-366	292	1	65	65	NUM
ftr-366	292	2	.	.	PUNCT
ftr-366	292	3	kirsch	kirsch	PROPN
ftr-366	292	4	,	,	PUNCT
ftr-366	292	5	supra	supra	PROPN
ftr-366	292	6	note	note	NOUN
ftr-366	292	7	6	6	NUM
ftr-366	292	8	,	,	PUNCT
ftr-366	292	9	at	at	ADP
ftr-366	292	10	489	489	NUM
ftr-366	292	11	.	.	PUNCT
ftr-366	293	1	see	see	VERB
ftr-366	293	2	,	,	PUNCT
ftr-366	293	3	e.g.	e.g.	ADV
ftr-366	293	4	,	,	PUNCT
ftr-366	293	5	irc	irc	PROPN
ftr-366	293	6	§	§	PROPN
ftr-366	293	7	954(d	954(d	PROPN
ftr-366	293	8	)	)	PUNCT
ftr-366	293	9	(	(	PUNCT
ftr-366	293	10	foreign	foreign	ADJ
ftr-366	293	11	base	base	NOUN
ftr-366	293	12	company	company	NOUN
ftr-366	293	13	sales	sale	NOUN
ftr-366	293	14	income	income	NOUN
ftr-366	293	15	)	)	PUNCT
ftr-366	293	16	;	;	PUNCT
ftr-366	293	17	§	§	PROPN
ftr-366	293	18	954(e	954(e	PROPN
ftr-366	293	19	)	)	PUNCT
ftr-366	293	20	(	(	PUNCT
ftr-366	293	21	foreign	foreign	ADJ
ftr-366	293	22	base	base	NOUN
ftr-366	293	23	company	company	NOUN
ftr-366	293	24	services	service	NOUN
ftr-366	293	25	income	income	NOUN
ftr-366	293	26	)	)	PUNCT
ftr-366	293	27	.	.	PUNCT
ftr-366	294	1	for	for	ADP
ftr-366	294	2	the	the	DET
ftr-366	294	3	definition	definition	NOUN
ftr-366	294	4	of	of	ADP
ftr-366	294	5	subpart	subpart	PROPN
ftr-366	294	6	f	f	PROPN
ftr-366	294	7	income	income	NOUN
ftr-366	294	8	,	,	PUNCT
ftr-366	294	9	and	and	CCONJ
ftr-366	294	10	a	a	DET
ftr-366	294	11	list	list	NOUN
ftr-366	294	12	of	of	ADP
ftr-366	294	13	its	its	PRON
ftr-366	294	14	components	component	NOUN
ftr-366	294	15	,	,	PUNCT
ftr-366	294	16	see	see	VERB
ftr-366	294	17	irc	irc	ADV
ftr-366	294	18	§	§	PROPN
ftr-366	294	19	§	§	PROPN
ftr-366	294	20	952	952	NUM
ftr-366	294	21	-	-	SYM
ftr-366	294	22	954	954	NUM
ftr-366	294	23	.	.	PUNCT
ftr-366	294	24	2008	2008	NUM
ftr-366	294	25	]	]	PUNCT
ftr-366	294	26	corporate	corporate	ADJ
ftr-366	294	27	expatriation	expatriation	NOUN
ftr-366	294	28	83	83	NUM
ftr-366	294	29	public	public	ADJ
ftr-366	294	30	shareholders	shareholder	NOUN
ftr-366	294	31	ir	ir	PROPN
ftr-366	294	32	ltd	ltd	PROPN
ftr-366	294	33	.	.	PROPN
ftr-366	295	1	(	(	PUNCT
ftr-366	295	2	bermuda	bermuda	PROPN
ftr-366	295	3	)	)	PUNCT
ftr-366	295	4	ir	ir	PROPN
ftr-366	295	5	nj	nj	PROPN
ftr-366	295	6	figure	figure	VERB
ftr-366	295	7	6	6	NUM
ftr-366	295	8	–	–	PUNCT
ftr-366	295	9	post	post	ADJ
ftr-366	295	10	-	-	ADJ
ftr-366	295	11	reorganization	reorganization	ADJ
ftr-366	295	12	subpart	subpart	NOUN
ftr-366	295	13	f	f	NOUN
ftr-366	295	14	analysis	analysis	NOUN
ftr-366	295	15	class	class	NOUN
ftr-366	295	16	b	b	NOUN
ftr-366	295	17	nonvoting	nonvote	VERB
ftr-366	295	18	stock	stock	NOUN
ftr-366	295	19	45	45	NUM
ftr-366	295	20	%	%	NOUN
ftr-366	295	21	by	by	ADP
ftr-366	295	22	value	value	NOUN
ftr-366	295	23	fc1	fc1	PROPN
ftr-366	295	24	fc2	fc2	PROPN
ftr-366	295	25	fc3	fc3	PROPN
ftr-366	295	26	former	former	ADJ
ftr-366	295	27	foreign	foreign	ADJ
ftr-366	295	28	subs	sub	NOUN
ftr-366	295	29	of	of	ADP
ftr-366	295	30	ir	ir	PROPN
ftr-366	295	31	-	-	PROPN
ftr-366	295	32	nj	nj	PROPN
ftr-366	295	33	class	class	NOUN
ftr-366	295	34	a	a	DET
ftr-366	295	35	voting	voting	NOUN
ftr-366	295	36	stock	stock	NOUN
ftr-366	295	37	the	the	DET
ftr-366	295	38	public	public	ADJ
ftr-366	295	39	shareholders	shareholder	NOUN
ftr-366	295	40	,	,	PUNCT
ftr-366	295	41	shown	show	VERB
ftr-366	295	42	at	at	ADP
ftr-366	295	43	the	the	DET
ftr-366	295	44	top	top	ADJ
ftr-366	295	45	right	right	NOUN
ftr-366	295	46	of	of	ADP
ftr-366	295	47	figure	figure	NOUN
ftr-366	295	48	6	6	NUM
ftr-366	295	49	,	,	PUNCT
ftr-366	295	50	indirectly	indirectly	ADV
ftr-366	295	51	owned	own	VERB
ftr-366	295	52	stock	stock	NOUN
ftr-366	295	53	in	in	ADP
ftr-366	295	54	ir	ir	PROPN
ftr-366	295	55	-	-	PROPN
ftr-366	295	56	nj	nj	PROPN
ftr-366	295	57	’s	’s	PART
ftr-366	295	58	former	former	ADJ
ftr-366	295	59	foreign	foreign	ADJ
ftr-366	295	60	subsidiaries	subsidiary	NOUN
ftr-366	295	61	by	by	ADP
ftr-366	295	62	reason	reason	NOUN
ftr-366	295	63	of	of	ADP
ftr-366	295	64	owning	own	VERB
ftr-366	295	65	the	the	DET
ftr-366	295	66	ir	ir	PROPN
ftr-366	295	67	-	-	PROPN
ftr-366	295	68	ltd	ltd	PROPN
ftr-366	295	69	.	.	PROPN
ftr-366	295	70	class	class	PROPN
ftr-366	295	71	a	a	DET
ftr-366	295	72	stock	stock	NOUN
ftr-366	295	73	.	.	PUNCT
ftr-366	296	1	66	66	NUM
ftr-366	297	1	but	but	CCONJ
ftr-366	297	2	the	the	DET
ftr-366	297	3	class	class	NOUN
ftr-366	297	4	a	a	DET
ftr-366	297	5	stock	stock	NOUN
ftr-366	297	6	was	be	AUX
ftr-366	297	7	widely	widely	ADV
ftr-366	297	8	held	hold	VERB
ftr-366	297	9	by	by	ADP
ftr-366	297	10	the	the	DET
ftr-366	297	11	public	public	NOUN
ftr-366	297	12	.	.	PUNCT
ftr-366	298	1	it	it	PRON
ftr-366	298	2	was	be	AUX
ftr-366	298	3	extremely	extremely	ADV
ftr-366	298	4	unlikely	unlikely	ADJ
ftr-366	298	5	that	that	SCONJ
ftr-366	298	6	any	any	DET
ftr-366	298	7	class	class	NOUN
ftr-366	298	8	a	a	DET
ftr-366	298	9	shareholder	shareholder	NOUN
ftr-366	298	10	owned	own	VERB
ftr-366	298	11	10	10	NUM
ftr-366	298	12	%	%	NOUN
ftr-366	298	13	or	or	CCONJ
ftr-366	298	14	more	more	ADJ
ftr-366	298	15	of	of	ADP
ftr-366	298	16	the	the	DET
ftr-366	298	17	a	a	DET
ftr-366	298	18	stock	stock	NOUN
ftr-366	298	19	.	.	PUNCT
ftr-366	299	1	so	so	ADV
ftr-366	299	2	it	it	PRON
ftr-366	299	3	was	be	AUX
ftr-366	299	4	unlikely	unlikely	ADJ
ftr-366	299	5	that	that	SCONJ
ftr-366	299	6	any	any	DET
ftr-366	299	7	class	class	NOUN
ftr-366	299	8	a	a	DET
ftr-366	299	9	shareholder	shareholder	NOUN
ftr-366	299	10	indirectly	indirectly	ADV
ftr-366	299	11	owned	own	VERB
ftr-366	299	12	10	10	NUM
ftr-366	299	13	%	%	NOUN
ftr-366	299	14	or	or	CCONJ
ftr-366	299	15	more	more	ADJ
ftr-366	299	16	of	of	ADP
ftr-366	299	17	the	the	DET
ftr-366	299	18	subsidiaries	subsidiary	NOUN
ftr-366	299	19	.	.	PUNCT
ftr-366	300	1	therefore	therefore	ADV
ftr-366	300	2	none	none	NOUN
ftr-366	300	3	of	of	ADP
ftr-366	300	4	the	the	DET
ftr-366	300	5	public	public	ADJ
ftr-366	300	6	shareholders	shareholder	NOUN
ftr-366	300	7	was	be	AUX
ftr-366	300	8	a	a	DET
ftr-366	300	9	u.s	u.s	PROPN
ftr-366	300	10	.	.	PROPN
ftr-366	300	11	shareholder	shareholder	NOUN
ftr-366	300	12	of	of	ADP
ftr-366	300	13	the	the	DET
ftr-366	300	14	subsidiaries	subsidiary	NOUN
ftr-366	300	15	.	.	PUNCT
ftr-366	301	1	67	67	NUM
ftr-366	301	2	ir	ir	PROPN
ftr-366	301	3	-	-	PROPN
ftr-366	301	4	nj	nj	PROPN
ftr-366	301	5	,	,	PUNCT
ftr-366	301	6	shown	show	VERB
ftr-366	301	7	at	at	ADP
ftr-366	301	8	the	the	DET
ftr-366	301	9	top	top	ADJ
ftr-366	301	10	left	left	NOUN
ftr-366	301	11	of	of	ADP
ftr-366	301	12	figure	figure	NOUN
ftr-366	301	13	6	6	NUM
ftr-366	301	14	,	,	PUNCT
ftr-366	301	15	indirectly	indirectly	ADV
ftr-366	301	16	owned	own	VERB
ftr-366	301	17	45	45	NUM
ftr-366	301	18	%	%	NOUN
ftr-366	301	19	of	of	ADP
ftr-366	301	20	its	its	PRON
ftr-366	301	21	former	former	ADJ
ftr-366	301	22	foreign	foreign	ADJ
ftr-366	301	23	subsidiaries	subsidiary	NOUN
ftr-366	301	24	by	by	ADP
ftr-366	301	25	reason	reason	NOUN
ftr-366	301	26	of	of	ADP
ftr-366	301	27	owning	own	VERB
ftr-366	301	28	the	the	DET
ftr-366	301	29	nonvoting	nonvoting	PROPN
ftr-366	301	30	b	b	PROPN
ftr-366	301	31	stock	stock	NOUN
ftr-366	301	32	.	.	PUNCT
ftr-366	302	1	68	68	NUM
ftr-366	303	1	so	so	CCONJ
ftr-366	303	2	ir	ir	PROPN
ftr-366	303	3	-	-	PROPN
ftr-366	303	4	nj	nj	PROPN
ftr-366	303	5	was	be	AUX
ftr-366	303	6	a	a	DET
ftr-366	303	7	u.s	u.s	PROPN
ftr-366	303	8	.	.	PROPN
ftr-366	303	9	shareholder	shareholder	NOUN
ftr-366	303	10	of	of	ADP
ftr-366	303	11	the	the	DET
ftr-366	303	12	subsidiaries	subsidiary	NOUN
ftr-366	303	13	.	.	PUNCT
ftr-366	304	1	69	69	NUM
ftr-366	305	1	but	but	CCONJ
ftr-366	305	2	ir	ir	PROPN
ftr-366	305	3	-	-	PROPN
ftr-366	305	4	nj	nj	PROPN
ftr-366	305	5	was	be	AUX
ftr-366	305	6	the	the	DET
ftr-366	305	7	only	only	ADJ
ftr-366	305	8	u.s	u.s	PROPN
ftr-366	305	9	.	.	PROPN
ftr-366	305	10	shareholder	shareholder	NOUN
ftr-366	305	11	.	.	PUNCT
ftr-366	306	1	it	it	PRON
ftr-366	306	2	indirectly	indirectly	ADV
ftr-366	306	3	owned	own	VERB
ftr-366	306	4	less	less	ADJ
ftr-366	306	5	than	than	ADP
ftr-366	306	6	50	50	NUM
ftr-366	306	7	%	%	NOUN
ftr-366	306	8	.	.	PUNCT
ftr-366	307	1	after	after	SCONJ
ftr-366	307	2	the	the	DET
ftr-366	307	3	reorganization	reorganization	NOUN
ftr-366	307	4	u.s	u.s	PROPN
ftr-366	307	5	.	.	PROPN
ftr-366	307	6	shareholders	shareholder	NOUN
ftr-366	307	7	directly	directly	ADV
ftr-366	307	8	or	or	CCONJ
ftr-366	307	9	indirectly	indirectly	ADV
ftr-366	307	10	owned	own	VERB
ftr-366	307	11	less	less	ADJ
ftr-366	307	12	than	than	ADP
ftr-366	307	13	50	50	NUM
ftr-366	307	14	%	%	NOUN
ftr-366	307	15	of	of	ADP
ftr-366	307	16	the	the	DET
ftr-366	307	17	subsidiaries	subsidiary	NOUN
ftr-366	307	18	’	'	PUNCT
ftr-366	307	19	stock	stock	NOUN
ftr-366	307	20	.	.	PUNCT
ftr-366	308	1	ir	ir	PROPN
ftr-366	308	2	-	-	PROPN
ftr-366	308	3	nj	nj	PROPN
ftr-366	308	4	’s	’s	PART
ftr-366	308	5	former	former	ADJ
ftr-366	308	6	foreign	foreign	ADJ
ftr-366	308	7	subsidiaries	subsidiary	NOUN
ftr-366	308	8	were	be	AUX
ftr-366	308	9	no	no	ADV
ftr-366	308	10	longer	long	ADV
ftr-366	308	11	cfcs	cfc	VERB
ftr-366	308	12	.	.	PUNCT
ftr-366	309	1	70	70	NUM
ftr-366	309	2	therefore	therefore	ADV
ftr-366	309	3	the	the	DET
ftr-366	309	4	foreign	foreign	ADJ
ftr-366	309	5	subsidiaries	subsidiary	NOUN
ftr-366	309	6	’	'	PUNCT
ftr-366	309	7	earnings	earning	NOUN
ftr-366	309	8	were	be	AUX
ftr-366	309	9	no	no	ADV
ftr-366	309	10	longer	long	ADV
ftr-366	309	11	potentially	potentially	ADV
ftr-366	309	12	subject	subject	ADJ
ftr-366	309	13	to	to	ADP
ftr-366	309	14	subpart	subpart	PROPN
ftr-366	309	15	f.	f.	PROPN
ftr-366	309	16	further	far	ADV
ftr-366	309	17	,	,	PUNCT
ftr-366	309	18	ir	ir	PROPN
ftr-366	309	19	-	-	PROPN
ftr-366	309	20	ltd	ltd	NOUN
ftr-366	309	21	.	.	PUNCT
ftr-366	310	1	itself	itself	PRON
ftr-366	310	2	was	be	AUX
ftr-366	310	3	not	not	PART
ftr-366	310	4	a	a	DET
ftr-366	310	5	cfc	cfc	NOUN
ftr-366	310	6	.	.	PUNCT
ftr-366	311	1	although	although	SCONJ
ftr-366	311	2	most	most	ADJ
ftr-366	311	3	of	of	ADP
ftr-366	311	4	its	its	PRON
ftr-366	311	5	class	class	NOUN
ftr-366	311	6	a	a	DET
ftr-366	311	7	public	public	ADJ
ftr-366	311	8	shareholders	shareholder	NOUN
ftr-366	311	9	were	be	AUX
ftr-366	311	10	probably	probably	ADV
ftr-366	311	11	u.s	u.s	PROPN
ftr-366	311	12	.	.	PROPN
ftr-366	311	13	persons	person	NOUN
ftr-366	311	14	,	,	PUNCT
ftr-366	311	15	it	it	PRON
ftr-366	311	16	was	be	AUX
ftr-366	311	17	extremely	extremely	ADV
ftr-366	311	18	unlikely	unlikely	ADJ
ftr-366	311	19	that	that	SCONJ
ftr-366	311	20	any	any	PRON
ftr-366	311	21	of	of	ADP
ftr-366	311	22	them	they	PRON
ftr-366	311	23	were	be	AUX
ftr-366	311	24	“	"	PUNCT
ftr-366	311	25	u.s	u.s	PROPN
ftr-366	311	26	.	.	PROPN
ftr-366	311	27	shareholders	shareholder	NOUN
ftr-366	311	28	”	"	PUNCT
ftr-366	311	29	(	(	PUNCT
ftr-366	311	30	that	that	ADV
ftr-366	311	31	is	is	ADV
ftr-366	311	32	,	,	PUNCT
ftr-366	311	33	owned	own	VERB
ftr-366	311	34	10	10	NUM
ftr-366	311	35	%	%	NOUN
ftr-366	311	36	or	or	CCONJ
ftr-366	311	37	more	more	ADJ
ftr-366	311	38	of	of	ADP
ftr-366	311	39	the	the	DET
ftr-366	311	40	ir	ir	PROPN
ftr-366	311	41	-	-	PROPN
ftr-366	311	42	ltd	ltd	PROPN
ftr-366	311	43	.	.	PUNCT
ftr-366	311	44	voting	vote	VERB
ftr-366	311	45	stock	stock	NOUN
ftr-366	311	46	)	)	PUNCT
ftr-366	311	47	.	.	PUNCT
ftr-366	312	1	ir	ir	PROPN
ftr-366	312	2	-	-	PROPN
ftr-366	312	3	nj	nj	PROPN
ftr-366	312	4	was	be	AUX
ftr-366	312	5	not	not	PART
ftr-366	312	6	a	a	DET
ftr-366	312	7	u.s	u.s	PROPN
ftr-366	312	8	.	.	PROPN
ftr-366	312	9	shareholder	shareholder	NOUN
ftr-366	312	10	because	because	SCONJ
ftr-366	312	11	it	it	PRON
ftr-366	312	12	did	do	VERB
ftr-366	312	13	66	66	NUM
ftr-366	312	14	.	.	PUNCT
ftr-366	313	1	see	see	VERB
ftr-366	313	2	irc	irc	PROPN
ftr-366	313	3	§	§	PROPN
ftr-366	313	4	958(a)(2	958(a)(2	NUM
ftr-366	313	5	)	)	PUNCT
ftr-366	313	6	.	.	PUNCT
ftr-366	314	1	67	67	NUM
ftr-366	314	2	.	.	PUNCT
ftr-366	315	1	see	see	VERB
ftr-366	315	2	irc	irc	PROPN
ftr-366	315	3	§	§	PROPN
ftr-366	315	4	951(b	951(b	PROPN
ftr-366	315	5	)	)	PUNCT
ftr-366	315	6	.	.	PUNCT
ftr-366	316	1	68	68	NUM
ftr-366	316	2	.	.	PUNCT
ftr-366	316	3	see	see	VERB
ftr-366	316	4	irc	irc	PROPN
ftr-366	316	5	§	§	PROPN
ftr-366	316	6	958(a)(2	958(a)(2	NUM
ftr-366	316	7	)	)	PUNCT
ftr-366	316	8	.	.	PUNCT
ftr-366	317	1	69	69	NUM
ftr-366	317	2	.	.	PUNCT
ftr-366	318	1	irc	irc	PROPN
ftr-366	318	2	§	§	PROPN
ftr-366	318	3	951(b	951(b	PROPN
ftr-366	318	4	)	)	PUNCT
ftr-366	318	5	.	.	PUNCT
ftr-366	319	1	70	70	NUM
ftr-366	319	2	.	.	PUNCT
ftr-366	319	3	irc	irc	PROPN
ftr-366	319	4	§	§	PROPN
ftr-366	319	5	957(a	957(a	PROPN
ftr-366	319	6	)	)	PUNCT
ftr-366	319	7	.	.	PUNCT
ftr-366	320	1	84	84	NUM
ftr-366	320	2	florida	florida	PROPN
ftr-366	320	3	tax	tax	NOUN
ftr-366	320	4	review	review	NOUN
ftr-366	320	5	[	[	X
ftr-366	320	6	vol	vol	NOUN
ftr-366	320	7	.	.	PUNCT
ftr-366	320	8	9:2	9:2	NUM
ftr-366	320	9	not	not	PART
ftr-366	320	10	own	own	VERB
ftr-366	320	11	any	any	DET
ftr-366	320	12	voting	voting	NOUN
ftr-366	320	13	stock	stock	NOUN
ftr-366	320	14	.	.	PUNCT
ftr-366	321	1	71	71	NUM
ftr-366	322	1	so	so	CCONJ
ftr-366	322	2	ir	ir	PROPN
ftr-366	322	3	-	-	PROPN
ftr-366	322	4	ltd	ltd	PROPN
ftr-366	322	5	.	.	PROPN
ftr-366	322	6	had	have	VERB
ftr-366	322	7	no	no	DET
ftr-366	322	8	u.s	u.s	PROPN
ftr-366	322	9	.	.	PROPN
ftr-366	322	10	shareholders	shareholder	NOUN
ftr-366	322	11	.	.	PUNCT
ftr-366	323	1	therefore	therefore	ADV
ftr-366	323	2	it	it	PRON
ftr-366	323	3	was	be	AUX
ftr-366	323	4	not	not	PART
ftr-366	323	5	a	a	DET
ftr-366	323	6	cfc	cfc	NOUN
ftr-366	323	7	.	.	PUNCT
ftr-366	323	8	72	72	NUM
ftr-366	324	1	in	in	ADP
ftr-366	324	2	addition	addition	NOUN
ftr-366	324	3	,	,	PUNCT
ftr-366	324	4	if	if	SCONJ
ftr-366	324	5	ir	ir	PROPN
ftr-366	324	6	-	-	PROPN
ftr-366	324	7	ltd	ltd	PROPN
ftr-366	324	8	.	.	PROPN
ftr-366	324	9	expanded	expand	VERB
ftr-366	324	10	into	into	ADP
ftr-366	324	11	new	new	ADJ
ftr-366	324	12	foreign	foreign	ADJ
ftr-366	324	13	markets	market	NOUN
ftr-366	324	14	in	in	ADP
ftr-366	324	15	the	the	DET
ftr-366	324	16	future	future	NOUN
ftr-366	324	17	,	,	PUNCT
ftr-366	324	18	those	those	DET
ftr-366	324	19	new	new	ADJ
ftr-366	324	20	foreign	foreign	ADJ
ftr-366	324	21	operations	operation	NOUN
ftr-366	324	22	,	,	PUNCT
ftr-366	324	23	as	as	ADP
ftr-366	324	24	subsidiaries	subsidiary	NOUN
ftr-366	324	25	or	or	CCONJ
ftr-366	324	26	branches	branch	NOUN
ftr-366	324	27	of	of	ADP
ftr-366	324	28	ir	ir	PROPN
ftr-366	324	29	-	-	PROPN
ftr-366	324	30	ltd	ltd	PROPN
ftr-366	324	31	.	.	PROPN
ftr-366	324	32	,	,	PUNCT
ftr-366	324	33	would	would	AUX
ftr-366	324	34	similarly	similarly	ADV
ftr-366	324	35	be	be	AUX
ftr-366	324	36	outside	outside	ADP
ftr-366	324	37	the	the	DET
ftr-366	324	38	reach	reach	NOUN
ftr-366	324	39	of	of	ADP
ftr-366	324	40	subpart	subpart	PROPN
ftr-366	324	41	f.	f.	PROPN
ftr-366	324	42	the	the	DET
ftr-366	324	43	existence	existence	NOUN
ftr-366	324	44	of	of	ADP
ftr-366	324	45	the	the	DET
ftr-366	324	46	class	class	NOUN
ftr-366	324	47	b	b	NOUN
ftr-366	324	48	nonvoting	nonvote	VERB
ftr-366	324	49	stock	stock	NOUN
ftr-366	324	50	could	could	AUX
ftr-366	324	51	present	present	VERB
ftr-366	324	52	some	some	DET
ftr-366	324	53	additional	additional	ADJ
ftr-366	324	54	issues	issue	NOUN
ftr-366	324	55	that	that	PRON
ftr-366	324	56	might	might	AUX
ftr-366	324	57	affect	affect	VERB
ftr-366	324	58	the	the	DET
ftr-366	324	59	above	above	ADJ
ftr-366	324	60	analysis	analysis	NOUN
ftr-366	324	61	.	.	PUNCT
ftr-366	325	1	part	part	NOUN
ftr-366	325	2	iii	iii	NOUN
ftr-366	325	3	discusses	discuss	VERB
ftr-366	325	4	those	those	DET
ftr-366	325	5	issues	issue	NOUN
ftr-366	325	6	.	.	PUNCT
ftr-366	326	1	generally	generally	ADV
ftr-366	326	2	,	,	PUNCT
ftr-366	326	3	however	however	ADV
ftr-366	326	4	,	,	PUNCT
ftr-366	326	5	the	the	DET
ftr-366	326	6	reorganization	reorganization	NOUN
ftr-366	326	7	effectively	effectively	ADV
ftr-366	326	8	removed	remove	VERB
ftr-366	326	9	ir	ir	PROPN
ftr-366	326	10	-	-	PROPN
ftr-366	326	11	ltd	ltd	PROPN
ftr-366	326	12	.	.	PROPN
ftr-366	326	13	and	and	CCONJ
ftr-366	326	14	its	its	PRON
ftr-366	326	15	foreign	foreign	ADJ
ftr-366	326	16	subsidiaries	subsidiary	NOUN
ftr-366	326	17	from	from	ADP
ftr-366	326	18	the	the	DET
ftr-366	326	19	reach	reach	NOUN
ftr-366	326	20	of	of	ADP
ftr-366	326	21	subpart	subpart	PROPN
ftr-366	326	22	f.	f.	PROPN
ftr-366	326	23	after	after	ADP
ftr-366	326	24	the	the	DET
ftr-366	326	25	reorganization	reorganization	NOUN
ftr-366	326	26	the	the	DET
ftr-366	326	27	group	group	NOUN
ftr-366	326	28	’s	’s	PART
ftr-366	326	29	foreign	foreign	ADJ
ftr-366	326	30	operations	operation	NOUN
ftr-366	326	31	were	be	AUX
ftr-366	326	32	not	not	PART
ftr-366	326	33	subject	subject	ADJ
ftr-366	326	34	to	to	ADP
ftr-366	326	35	u.s	u.s	PROPN
ftr-366	326	36	.	.	PROPN
ftr-366	326	37	corporate	corporate	ADJ
ftr-366	326	38	level	level	NOUN
ftr-366	326	39	tax	tax	NOUN
ftr-366	326	40	.	.	PUNCT
ftr-366	327	1	73	73	NUM
ftr-366	327	2	the	the	DET
ftr-366	327	3	purpose	purpose	NOUN
ftr-366	327	4	of	of	ADP
ftr-366	327	5	issuing	issue	VERB
ftr-366	327	6	the	the	DET
ftr-366	327	7	intercompany	intercompany	NOUN
ftr-366	327	8	debt	debt	NOUN
ftr-366	327	9	was	be	AUX
ftr-366	327	10	,	,	PUNCT
ftr-366	327	11	at	at	ADP
ftr-366	327	12	least	least	ADJ
ftr-366	327	13	in	in	ADP
ftr-366	327	14	part	part	NOUN
ftr-366	327	15	,	,	PUNCT
ftr-366	327	16	so	so	SCONJ
ftr-366	327	17	that	that	SCONJ
ftr-366	327	18	ir	ir	PROPN
ftr-366	327	19	-	-	PROPN
ftr-366	327	20	nj	nj	PROPN
ftr-366	327	21	could	could	AUX
ftr-366	327	22	deduct	deduct	VERB
ftr-366	327	23	the	the	DET
ftr-366	327	24	interest	interest	NOUN
ftr-366	327	25	payments	payment	NOUN
ftr-366	327	26	on	on	ADP
ftr-366	327	27	the	the	DET
ftr-366	327	28	debt	debt	NOUN
ftr-366	327	29	.	.	PUNCT
ftr-366	328	1	the	the	DET
ftr-366	328	2	deduction	deduction	NOUN
ftr-366	328	3	enables	enable	VERB
ftr-366	328	4	ir	ir	NOUN
ftr-366	328	5	-	-	NOUN
ftr-366	328	6	nj	nj	PROPN
ftr-366	328	7	to	to	PART
ftr-366	328	8	shield	shield	VERB
ftr-366	328	9	some	some	PRON
ftr-366	328	10	of	of	ADP
ftr-366	328	11	its	its	PRON
ftr-366	328	12	u.s	u.s	PROPN
ftr-366	328	13	.	.	PROPN
ftr-366	328	14	earnings	earning	NOUN
ftr-366	328	15	from	from	ADP
ftr-366	328	16	u.s	u.s	PROPN
ftr-366	328	17	.	.	PROPN
ftr-366	328	18	taxation	taxation	NOUN
ftr-366	328	19	.	.	PUNCT
ftr-366	329	1	74	74	NUM
ftr-366	329	2	using	use	VERB
ftr-366	329	3	debt	debt	NOUN
ftr-366	329	4	and	and	CCONJ
ftr-366	329	5	other	other	ADJ
ftr-366	329	6	related	relate	VERB
ftr-366	329	7	party	party	NOUN
ftr-366	329	8	transactions	transaction	NOUN
ftr-366	329	9	to	to	PART
ftr-366	329	10	shift	shift	VERB
ftr-366	329	11	taxable	taxable	ADJ
ftr-366	329	12	income	income	NOUN
ftr-366	329	13	away	away	ADV
ftr-366	329	14	from	from	ADP
ftr-366	329	15	a	a	DET
ftr-366	329	16	domestic	domestic	ADJ
ftr-366	329	17	corporation	corporation	NOUN
ftr-366	329	18	is	be	AUX
ftr-366	329	19	often	often	ADV
ftr-366	329	20	referred	refer	VERB
ftr-366	329	21	to	to	ADP
ftr-366	329	22	as	as	ADP
ftr-366	329	23	“	"	PUNCT
ftr-366	329	24	earnings	earning	NOUN
ftr-366	329	25	stripping	stripping	NOUN
ftr-366	329	26	.	.	PUNCT
ftr-366	329	27	”	"	PUNCT
ftr-366	330	1	75	75	NUM
ftr-366	330	2	part	part	NOUN
ftr-366	330	3	iii	iii	NOUN
ftr-366	330	4	discusses	discuss	VERB
ftr-366	330	5	earnings	earning	NOUN
ftr-366	330	6	stripping	strip	VERB
ftr-366	330	7	via	via	ADP
ftr-366	330	8	intercompany	intercompany	NOUN
ftr-366	330	9	debt	debt	NOUN
ftr-366	330	10	.	.	PUNCT
ftr-366	331	1	in	in	ADP
ftr-366	331	2	the	the	DET
ftr-366	331	3	proxy	proxy	NOUN
ftr-366	331	4	and	and	CCONJ
ftr-366	331	5	prospectus	prospectus	NOUN
ftr-366	331	6	sent	send	VERB
ftr-366	331	7	to	to	ADP
ftr-366	331	8	shareholders	shareholder	NOUN
ftr-366	331	9	before	before	ADP
ftr-366	331	10	the	the	DET
ftr-366	331	11	reorganization	reorganization	NOUN
ftr-366	331	12	,	,	PUNCT
ftr-366	331	13	the	the	DET
ftr-366	331	14	company	company	NOUN
ftr-366	331	15	stated	state	VERB
ftr-366	331	16	that	that	SCONJ
ftr-366	331	17	it	it	PRON
ftr-366	331	18	expected	expect	VERB
ftr-366	331	19	to	to	PART
ftr-366	331	20	save	save	VERB
ftr-366	331	21	$	$	SYM
ftr-366	331	22	50	50	NUM
ftr-366	331	23	$	$	SYM
ftr-366	331	24	60	60	NUM
ftr-366	331	25	million	million	NUM
ftr-366	331	26	in	in	ADP
ftr-366	331	27	taxes	taxis	NOUN
ftr-366	331	28	in	in	ADP
ftr-366	331	29	the	the	DET
ftr-366	331	30	fourth	fourth	ADJ
ftr-366	331	31	quarter	quarter	NOUN
ftr-366	331	32	of	of	ADP
ftr-366	331	33	2001	2001	NUM
ftr-366	331	34	as	as	ADP
ftr-366	331	35	a	a	DET
ftr-366	331	36	result	result	NOUN
ftr-366	331	37	of	of	ADP
ftr-366	331	38	the	the	DET
ftr-366	331	39	transactions	transaction	NOUN
ftr-366	331	40	,	,	PUNCT
ftr-366	331	41	and	and	CCONJ
ftr-366	331	42	an	an	DET
ftr-366	331	43	additional	additional	ADJ
ftr-366	331	44	$	$	SYM
ftr-366	331	45	40	40	NUM
ftr-366	331	46	million	million	NUM
ftr-366	331	47	annually	annually	ADV
ftr-366	331	48	thereafter	thereafter	ADV
ftr-366	331	49	.	.	PUNCT
ftr-366	332	1	76	76	NUM
ftr-366	333	1	the	the	DET
ftr-366	333	2	company	company	NOUN
ftr-366	333	3	also	also	ADV
ftr-366	333	4	said	say	VERB
ftr-366	333	5	that	that	SCONJ
ftr-366	333	6	irnj	irnj	PROPN
ftr-366	333	7	would	would	AUX
ftr-366	333	8	not	not	PART
ftr-366	333	9	incur	incur	VERB
ftr-366	333	10	significant	significant	ADJ
ftr-366	333	11	u.s	u.s	PROPN
ftr-366	333	12	.	.	PROPN
ftr-366	333	13	federal	federal	ADJ
ftr-366	333	14	income	income	NOUN
ftr-366	333	15	or	or	CCONJ
ftr-366	333	16	withholding	withholding	NOUN
ftr-366	333	17	tax	tax	NOUN
ftr-366	333	18	as	as	ADP
ftr-366	333	19	a	a	DET
ftr-366	333	20	result	result	NOUN
ftr-366	333	21	of	of	ADP
ftr-366	333	22	the	the	DET
ftr-366	333	23	merger	merger	NOUN
ftr-366	333	24	or	or	CCONJ
ftr-366	333	25	the	the	DET
ftr-366	333	26	related	relate	VERB
ftr-366	333	27	reorganization	reorganization	NOUN
ftr-366	333	28	transactions	transaction	NOUN
ftr-366	333	29	.	.	PUNCT
ftr-366	334	1	77	77	NUM
ftr-366	334	2	iii	iii	NOUN
ftr-366	334	3	.	.	PUNCT
ftr-366	334	4	tax	tax	NOUN
ftr-366	334	5	consequences	consequence	NOUN
ftr-366	334	6	under	under	ADP
ftr-366	334	7	prior	prior	ADJ
ftr-366	334	8	law	law	NOUN
ftr-366	334	9	this	this	DET
ftr-366	334	10	part	part	NOUN
ftr-366	334	11	examines	examine	VERB
ftr-366	334	12	the	the	DET
ftr-366	334	13	tax	tax	NOUN
ftr-366	334	14	consequences	consequence	NOUN
ftr-366	334	15	of	of	ADP
ftr-366	334	16	the	the	DET
ftr-366	334	17	transactions	transaction	NOUN
ftr-366	334	18	under	under	ADP
ftr-366	334	19	the	the	DET
ftr-366	334	20	law	law	NOUN
ftr-366	334	21	before	before	ADP
ftr-366	334	22	the	the	DET
ftr-366	334	23	american	american	PROPN
ftr-366	334	24	jobs	jobs	PROPN
ftr-366	334	25	creation	creation	PROPN
ftr-366	334	26	act	act	NOUN
ftr-366	334	27	added	add	VERB
ftr-366	334	28	section	section	NOUN
ftr-366	334	29	7874	7874	NUM
ftr-366	334	30	to	to	ADP
ftr-366	334	31	the	the	DET
ftr-366	334	32	internal	internal	ADJ
ftr-366	334	33	revenue	revenue	NOUN
ftr-366	334	34	code	code	NOUN
ftr-366	334	35	.	.	PUNCT
ftr-366	335	1	a.	a.	NOUN
ftr-366	336	1	the	the	DET
ftr-366	336	2	merger	merger	NOUN
ftr-366	336	3	on	on	ADP
ftr-366	336	4	december	december	PROPN
ftr-366	336	5	31	31	NUM
ftr-366	336	6	,	,	PUNCT
ftr-366	336	7	2001	2001	NUM
ftr-366	336	8	,	,	PUNCT
ftr-366	336	9	ir	ir	PROPN
ftr-366	336	10	merger	merger	PROPN
ftr-366	336	11	corp	corp	PROPN
ftr-366	336	12	.	.	PROPN
ftr-366	336	13	merged	merge	VERB
ftr-366	336	14	into	into	ADP
ftr-366	336	15	ir	ir	PROPN
ftr-366	336	16	-	-	PROPN
ftr-366	336	17	nj	nj	PROPN
ftr-366	336	18	.	.	PUNCT
ftr-366	337	1	the	the	DET
ftr-366	337	2	outstanding	outstanding	ADJ
ftr-366	337	3	ir	ir	PROPN
ftr-366	337	4	-	-	ADJ
ftr-366	337	5	nj	nj	PROPN
ftr-366	337	6	common	common	ADJ
ftr-366	337	7	shares	share	NOUN
ftr-366	337	8	converted	convert	VERB
ftr-366	337	9	into	into	ADP
ftr-366	337	10	ir	ir	PROPN
ftr-366	337	11	-	-	PROPN
ftr-366	337	12	ltd	ltd	PROPN
ftr-366	337	13	.	.	PROPN
ftr-366	337	14	class	class	PROPN
ftr-366	337	15	a	a	DET
ftr-366	337	16	common	common	ADJ
ftr-366	337	17	71	71	NUM
ftr-366	337	18	.	.	PUNCT
ftr-366	338	1	see	see	VERB
ftr-366	338	2	irc	irc	PROPN
ftr-366	338	3	§	§	PROPN
ftr-366	338	4	951(b	951(b	PROPN
ftr-366	338	5	)	)	PUNCT
ftr-366	338	6	.	.	PUNCT
ftr-366	339	1	72	72	X
ftr-366	339	2	.	.	PUNCT
ftr-366	340	1	see	see	VERB
ftr-366	340	2	irc	irc	PROPN
ftr-366	340	3	§	§	PROPN
ftr-366	340	4	957(a	957(a	PROPN
ftr-366	340	5	)	)	PUNCT
ftr-366	340	6	.	.	PUNCT
ftr-366	341	1	73	73	NUM
ftr-366	341	2	.	.	PUNCT
ftr-366	342	1	see	see	VERB
ftr-366	342	2	treasury	treasury	NOUN
ftr-366	342	3	inversion	inversion	NOUN
ftr-366	342	4	study	study	NOUN
ftr-366	342	5	,	,	PUNCT
ftr-366	342	6	supra	supra	PROPN
ftr-366	342	7	note	note	NOUN
ftr-366	342	8	1	1	NUM
ftr-366	342	9	,	,	PUNCT
ftr-366	342	10	at	at	ADP
ftr-366	342	11	14	14	NUM
ftr-366	342	12	;	;	PUNCT
ftr-366	342	13	kirsch	kirsch	PROPN
ftr-366	342	14	,	,	PUNCT
ftr-366	342	15	supra	supra	PROPN
ftr-366	342	16	note	note	NOUN
ftr-366	342	17	6	6	NUM
ftr-366	342	18	,	,	PUNCT
ftr-366	342	19	at	at	ADP
ftr-366	342	20	490	490	NUM
ftr-366	342	21	.	.	PROPN
ftr-366	342	22	74	74	NUM
ftr-366	342	23	.	.	PUNCT
ftr-366	343	1	see	see	VERB
ftr-366	343	2	h.r	h.r	PROPN
ftr-366	343	3	.	.	PROPN
ftr-366	343	4	rep	rep	PROPN
ftr-366	343	5	.	.	PROPN
ftr-366	343	6	no	no	PROPN
ftr-366	343	7	.	.	NOUN
ftr-366	343	8	108	108	NUM
ftr-366	343	9	-	-	SYM
ftr-366	343	10	755	755	NUM
ftr-366	343	11	,	,	PUNCT
ftr-366	343	12	at	at	ADP
ftr-366	343	13	527	527	NUM
ftr-366	343	14	(	(	PUNCT
ftr-366	343	15	2004	2004	NUM
ftr-366	343	16	)	)	PUNCT
ftr-366	343	17	(	(	PUNCT
ftr-366	343	18	conf	conf	NOUN
ftr-366	343	19	.	.	PUNCT
ftr-366	344	1	rep	rep	PROPN
ftr-366	344	2	.	.	PROPN
ftr-366	344	3	)	)	PUNCT
ftr-366	345	1	,	,	PUNCT
ftr-366	345	2	as	as	SCONJ
ftr-366	345	3	reprinted	reprint	VERB
ftr-366	345	4	in	in	ADP
ftr-366	345	5	2005	2005	NUM
ftr-366	345	6	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-366	345	7	.	.	PUNCT
ftr-366	345	8	1341	1341	NUM
ftr-366	345	9	,	,	PUNCT
ftr-366	345	10	1625	1625	NUM
ftr-366	345	11	.	.	PUNCT
ftr-366	346	1	75	75	NUM
ftr-366	346	2	.	.	PUNCT
ftr-366	347	1	see	see	VERB
ftr-366	347	2	kirsch	kirsch	PROPN
ftr-366	347	3	,	,	PUNCT
ftr-366	347	4	supra	supra	PROPN
ftr-366	347	5	note	note	NOUN
ftr-366	347	6	6	6	NUM
ftr-366	347	7	,	,	PUNCT
ftr-366	347	8	at	at	ADP
ftr-366	347	9	491	491	NUM
ftr-366	347	10	-	-	SYM
ftr-366	347	11	94	94	NUM
ftr-366	347	12	.	.	PUNCT
ftr-366	348	1	76	76	NUM
ftr-366	348	2	.	.	PUNCT
ftr-366	349	1	ir	ir	PROPN
ftr-366	349	2	proxy	proxy	NOUN
ftr-366	349	3	/	/	SYM
ftr-366	349	4	prospectus	prospectus	NOUN
ftr-366	349	5	,	,	PUNCT
ftr-366	349	6	at	at	ADP
ftr-366	349	7	18	18	NUM
ftr-366	349	8	.	.	PUNCT
ftr-366	349	9	77	77	NUM
ftr-366	349	10	.	.	PUNCT
ftr-366	350	1	i	i	PRON
ftr-366	350	2	d.	d.	PROPN
ftr-366	350	3	at	at	ADP
ftr-366	350	4	3	3	NUM
ftr-366	350	5	.	.	NUM
ftr-366	350	6	2008	2008	NUM
ftr-366	350	7	]	]	PUNCT
ftr-366	350	8	corporate	corporate	ADJ
ftr-366	350	9	expatriation	expatriation	NOUN
ftr-366	350	10	85	85	NUM
ftr-366	350	11	shares	share	NOUN
ftr-366	350	12	.	.	PUNCT
ftr-366	351	1	ir	ir	PROPN
ftr-366	351	2	-	-	PROPN
ftr-366	351	3	ltd	ltd	PROPN
ftr-366	351	4	.	.	PROPN
ftr-366	351	5	’s	’s	PART
ftr-366	351	6	shares	share	NOUN
ftr-366	351	7	in	in	ADP
ftr-366	351	8	ir	ir	PROPN
ftr-366	351	9	merger	merger	PROPN
ftr-366	351	10	corp	corp	PROPN
ftr-366	351	11	.	.	PROPN
ftr-366	351	12	converted	convert	VERB
ftr-366	351	13	into	into	ADP
ftr-366	351	14	ir	ir	PROPN
ftr-366	351	15	-	-	ADJ
ftr-366	351	16	nj	nj	PROPN
ftr-366	351	17	shares	share	NOUN
ftr-366	351	18	.	.	PUNCT
ftr-366	352	1	irnj	irnj	PROPN
ftr-366	352	2	,	,	PUNCT
ftr-366	352	3	the	the	DET
ftr-366	352	4	surviving	survive	VERB
ftr-366	352	5	entity	entity	NOUN
ftr-366	352	6	,	,	PUNCT
ftr-366	352	7	became	become	VERB
ftr-366	352	8	a	a	DET
ftr-366	352	9	subsidiary	subsidiary	NOUN
ftr-366	352	10	of	of	ADP
ftr-366	352	11	ir	ir	PROPN
ftr-366	352	12	-	-	PROPN
ftr-366	352	13	ltd	ltd	PROPN
ftr-366	352	14	.	.	PUNCT
ftr-366	353	1	the	the	DET
ftr-366	353	2	tax	tax	NOUN
ftr-366	353	3	law	law	NOUN
ftr-366	353	4	treats	treat	VERB
ftr-366	353	5	the	the	DET
ftr-366	353	6	ir	ir	PROPN
ftr-366	353	7	-	-	PROPN
ftr-366	353	8	nj	nj	PROPN
ftr-366	353	9	shareholders	shareholder	NOUN
ftr-366	353	10	as	as	SCONJ
ftr-366	353	11	if	if	SCONJ
ftr-366	353	12	they	they	PRON
ftr-366	353	13	exchanged	exchange	VERB
ftr-366	353	14	their	their	PRON
ftr-366	353	15	ir	ir	PROPN
ftr-366	353	16	-	-	PROPN
ftr-366	353	17	nj	nj	PROPN
ftr-366	353	18	shares	share	NOUN
ftr-366	353	19	for	for	ADP
ftr-366	353	20	the	the	DET
ftr-366	353	21	ir	ir	PROPN
ftr-366	353	22	-	-	PROPN
ftr-366	353	23	ltd	ltd	PROPN
ftr-366	353	24	.	.	PROPN
ftr-366	353	25	shares	share	NOUN
ftr-366	353	26	.	.	PUNCT
ftr-366	354	1	78	78	NUM
ftr-366	355	1	next	next	ADV
ftr-366	355	2	we	we	PRON
ftr-366	355	3	need	need	VERB
ftr-366	355	4	to	to	PART
ftr-366	355	5	determine	determine	VERB
ftr-366	355	6	the	the	DET
ftr-366	355	7	consequences	consequence	NOUN
ftr-366	355	8	of	of	ADP
ftr-366	355	9	that	that	DET
ftr-366	355	10	exchange	exchange	NOUN
ftr-366	355	11	.	.	PUNCT
ftr-366	356	1	1	1	X
ftr-366	356	2	.	.	X
ftr-366	356	3	general	general	ADJ
ftr-366	356	4	corporate	corporate	ADJ
ftr-366	356	5	tax	tax	NOUN
ftr-366	356	6	provisions	provision	NOUN
ftr-366	356	7	generally	generally	ADV
ftr-366	356	8	,	,	PUNCT
ftr-366	356	9	whenever	whenever	SCONJ
ftr-366	356	10	a	a	DET
ftr-366	356	11	person	person	NOUN
ftr-366	356	12	sells	sell	VERB
ftr-366	356	13	or	or	CCONJ
ftr-366	356	14	exchanges	exchange	NOUN
ftr-366	356	15	property	property	NOUN
ftr-366	356	16	,	,	PUNCT
ftr-366	356	17	he	he	PRON
ftr-366	356	18	must	must	AUX
ftr-366	356	19	recognize	recognize	VERB
ftr-366	356	20	gain	gain	NOUN
ftr-366	356	21	or	or	CCONJ
ftr-366	356	22	loss	loss	NOUN
ftr-366	356	23	on	on	ADP
ftr-366	356	24	the	the	DET
ftr-366	356	25	transaction	transaction	NOUN
ftr-366	356	26	.	.	PUNCT
ftr-366	357	1	79	79	NUM
ftr-366	358	1	the	the	DET
ftr-366	358	2	amount	amount	NOUN
ftr-366	358	3	of	of	ADP
ftr-366	358	4	gain	gain	NOUN
ftr-366	358	5	is	be	AUX
ftr-366	358	6	the	the	DET
ftr-366	358	7	excess	excess	NOUN
ftr-366	358	8	of	of	ADP
ftr-366	358	9	the	the	DET
ftr-366	358	10	amount	amount	NOUN
ftr-366	358	11	realized	realize	VERB
ftr-366	358	12	over	over	ADP
ftr-366	358	13	the	the	DET
ftr-366	358	14	adjusted	adjusted	ADJ
ftr-366	358	15	basis	basis	NOUN
ftr-366	358	16	of	of	ADP
ftr-366	358	17	the	the	DET
ftr-366	358	18	property	property	NOUN
ftr-366	358	19	sold	sell	VERB
ftr-366	358	20	or	or	CCONJ
ftr-366	358	21	exchanged	exchange	VERB
ftr-366	358	22	.	.	PUNCT
ftr-366	359	1	80	80	NUM
ftr-366	359	2	the	the	DET
ftr-366	359	3	amount	amount	NOUN
ftr-366	359	4	realized	realize	VERB
ftr-366	359	5	is	be	AUX
ftr-366	359	6	the	the	DET
ftr-366	359	7	sum	sum	NOUN
ftr-366	359	8	of	of	ADP
ftr-366	359	9	any	any	DET
ftr-366	359	10	money	money	NOUN
ftr-366	359	11	received	receive	VERB
ftr-366	359	12	plus	plus	CCONJ
ftr-366	359	13	the	the	DET
ftr-366	359	14	fair	fair	ADJ
ftr-366	359	15	market	market	NOUN
ftr-366	359	16	value	value	NOUN
ftr-366	359	17	of	of	ADP
ftr-366	359	18	any	any	DET
ftr-366	359	19	property	property	NOUN
ftr-366	359	20	received	receive	VERB
ftr-366	359	21	.	.	PUNCT
ftr-366	360	1	81	81	NUM
ftr-366	360	2	the	the	DET
ftr-366	360	3	taxpayer	taxpayer	NOUN
ftr-366	360	4	’s	’s	PART
ftr-366	360	5	adjusted	adjusted	ADJ
ftr-366	360	6	basis	basis	NOUN
ftr-366	360	7	of	of	ADP
ftr-366	360	8	the	the	DET
ftr-366	360	9	property	property	NOUN
ftr-366	360	10	is	be	AUX
ftr-366	360	11	generally	generally	ADV
ftr-366	360	12	his	his	PRON
ftr-366	360	13	cost	cost	NOUN
ftr-366	360	14	,	,	PUNCT
ftr-366	360	15	with	with	ADP
ftr-366	360	16	certain	certain	ADJ
ftr-366	360	17	adjustments	adjustment	NOUN
ftr-366	360	18	.	.	PUNCT
ftr-366	361	1	82	82	NUM
ftr-366	361	2	to	to	PART
ftr-366	361	3	facilitate	facilitate	VERB
ftr-366	361	4	business	business	NOUN
ftr-366	361	5	restructuring	restructuring	NOUN
ftr-366	361	6	,	,	PUNCT
ftr-366	361	7	the	the	DET
ftr-366	361	8	internal	internal	ADJ
ftr-366	361	9	revenue	revenue	NOUN
ftr-366	361	10	code	code	NOUN
ftr-366	361	11	provides	provide	VERB
ftr-366	361	12	some	some	DET
ftr-366	361	13	exceptions	exception	NOUN
ftr-366	361	14	to	to	ADP
ftr-366	361	15	the	the	DET
ftr-366	361	16	rule	rule	NOUN
ftr-366	361	17	that	that	SCONJ
ftr-366	361	18	one	one	PRON
ftr-366	361	19	must	must	AUX
ftr-366	361	20	recognize	recognize	VERB
ftr-366	361	21	gain	gain	NOUN
ftr-366	361	22	or	or	CCONJ
ftr-366	361	23	loss	loss	NOUN
ftr-366	361	24	on	on	ADP
ftr-366	361	25	an	an	DET
ftr-366	361	26	exchange	exchange	NOUN
ftr-366	361	27	of	of	ADP
ftr-366	361	28	property	property	NOUN
ftr-366	361	29	.	.	PUNCT
ftr-366	362	1	if	if	SCONJ
ftr-366	362	2	the	the	DET
ftr-366	362	3	transaction	transaction	NOUN
ftr-366	362	4	satisfies	satisfy	VERB
ftr-366	362	5	certain	certain	ADJ
ftr-366	362	6	requirements	requirement	NOUN
ftr-366	362	7	,	,	PUNCT
ftr-366	362	8	then	then	ADV
ftr-366	362	9	the	the	DET
ftr-366	362	10	code	code	NOUN
ftr-366	362	11	defers	defer	VERB
ftr-366	362	12	recognition	recognition	NOUN
ftr-366	362	13	of	of	ADP
ftr-366	362	14	gain	gain	NOUN
ftr-366	362	15	or	or	CCONJ
ftr-366	362	16	loss	loss	NOUN
ftr-366	362	17	until	until	ADP
ftr-366	362	18	a	a	DET
ftr-366	362	19	later	later	ADJ
ftr-366	362	20	time	time	NOUN
ftr-366	362	21	.	.	PUNCT
ftr-366	363	1	83	83	NUM
ftr-366	364	1	if	if	SCONJ
ftr-366	364	2	an	an	DET
ftr-366	364	3	exception	exception	NOUN
ftr-366	364	4	did	do	AUX
ftr-366	364	5	not	not	PART
ftr-366	364	6	apply	apply	VERB
ftr-366	364	7	,	,	PUNCT
ftr-366	364	8	then	then	ADV
ftr-366	364	9	the	the	DET
ftr-366	364	10	ir	ir	PROPN
ftr-366	364	11	-	-	PROPN
ftr-366	364	12	nj	nj	PROPN
ftr-366	364	13	shareholders	shareholder	NOUN
ftr-366	364	14	had	have	VERB
ftr-366	364	15	to	to	PART
ftr-366	364	16	recognize	recognize	VERB
ftr-366	364	17	gain	gain	NOUN
ftr-366	364	18	or	or	CCONJ
ftr-366	364	19	loss	loss	NOUN
ftr-366	364	20	when	when	SCONJ
ftr-366	364	21	they	they	PRON
ftr-366	364	22	exchanged	exchange	VERB
ftr-366	364	23	their	their	PRON
ftr-366	364	24	shares	share	NOUN
ftr-366	364	25	for	for	ADP
ftr-366	364	26	the	the	DET
ftr-366	364	27	ir	ir	PROPN
ftr-366	364	28	-	-	PROPN
ftr-366	364	29	ltd	ltd	PROPN
ftr-366	364	30	.	.	PROPN
ftr-366	364	31	class	class	NOUN
ftr-366	364	32	a	a	DET
ftr-366	364	33	shares	share	NOUN
ftr-366	364	34	.	.	PUNCT
ftr-366	365	1	therefore	therefore	ADV
ftr-366	365	2	we	we	PRON
ftr-366	365	3	must	must	AUX
ftr-366	365	4	determine	determine	VERB
ftr-366	365	5	whether	whether	SCONJ
ftr-366	365	6	a	a	DET
ftr-366	365	7	corporate	corporate	ADJ
ftr-366	365	8	nonrecognition	nonrecognition	NOUN
ftr-366	365	9	provision	provision	NOUN
ftr-366	365	10	applied	apply	VERB
ftr-366	365	11	to	to	ADP
ftr-366	365	12	the	the	DET
ftr-366	365	13	merger	merger	NOUN
ftr-366	365	14	transaction	transaction	NOUN
ftr-366	365	15	.	.	PUNCT
ftr-366	366	1	the	the	DET
ftr-366	366	2	following	follow	VERB
ftr-366	366	3	analysis	analysis	NOUN
ftr-366	366	4	might	might	AUX
ftr-366	366	5	seem	seem	VERB
ftr-366	366	6	extraneous	extraneous	ADJ
ftr-366	366	7	to	to	ADP
ftr-366	366	8	an	an	DET
ftr-366	366	9	article	article	NOUN
ftr-366	366	10	on	on	ADP
ftr-366	366	11	international	international	ADJ
ftr-366	366	12	taxation	taxation	NOUN
ftr-366	366	13	.	.	PUNCT
ftr-366	367	1	however	however	ADV
ftr-366	367	2	,	,	PUNCT
ftr-366	367	3	we	we	PRON
ftr-366	367	4	need	need	VERB
ftr-366	367	5	to	to	PART
ftr-366	367	6	address	address	VERB
ftr-366	367	7	these	these	DET
ftr-366	367	8	issues	issue	NOUN
ftr-366	367	9	before	before	SCONJ
ftr-366	367	10	we	we	PRON
ftr-366	367	11	discuss	discuss	VERB
ftr-366	367	12	section	section	NOUN
ftr-366	367	13	367	367	NUM
ftr-366	367	14	,	,	PUNCT
ftr-366	367	15	which	which	PRON
ftr-366	367	16	deals	deal	VERB
ftr-366	367	17	with	with	ADP
ftr-366	367	18	foreign	foreign	ADJ
ftr-366	367	19	corporations	corporation	NOUN
ftr-366	367	20	.	.	PUNCT
ftr-366	368	1	sections	section	NOUN
ftr-366	368	2	367(a	367(a	NUM
ftr-366	368	3	)	)	PUNCT
ftr-366	368	4	and	and	CCONJ
ftr-366	368	5	(	(	PUNCT
ftr-366	368	6	b	b	X
ftr-366	368	7	)	)	PUNCT
ftr-366	368	8	apply	apply	VERB
ftr-366	368	9	only	only	ADV
ftr-366	368	10	when	when	SCONJ
ftr-366	368	11	a	a	DET
ftr-366	368	12	corporate	corporate	ADJ
ftr-366	368	13	nonrecognition	nonrecognition	NOUN
ftr-366	368	14	provision	provision	NOUN
ftr-366	368	15	applies	apply	VERB
ftr-366	368	16	.	.	PUNCT
ftr-366	369	1	several	several	ADJ
ftr-366	369	2	provisions	provision	NOUN
ftr-366	369	3	potentially	potentially	ADV
ftr-366	369	4	applied	apply	VERB
ftr-366	369	5	to	to	ADP
ftr-366	369	6	the	the	DET
ftr-366	369	7	transaction	transaction	NOUN
ftr-366	369	8	.	.	PUNCT
ftr-366	370	1	78	78	NUM
ftr-366	370	2	.	.	PUNCT
ftr-366	371	1	see	see	PROPN
ftr-366	371	2	hicks	hick	NOUN
ftr-366	371	3	,	,	PUNCT
ftr-366	371	4	supra	supra	PROPN
ftr-366	371	5	note	note	PROPN
ftr-366	371	6	6	6	NUM
ftr-366	371	7	,	,	PUNCT
ftr-366	371	8	at	at	ADP
ftr-366	371	9	909	909	NUM
ftr-366	371	10	(	(	PUNCT
ftr-366	371	11	states	state	NOUN
ftr-366	371	12	that	that	SCONJ
ftr-366	371	13	the	the	DET
ftr-366	371	14	stock	stock	NOUN
ftr-366	371	15	in	in	ADP
ftr-366	371	16	the	the	DET
ftr-366	371	17	domestic	domestic	ADJ
ftr-366	371	18	parent	parent	NOUN
ftr-366	371	19	converts	convert	NOUN
ftr-366	371	20	into	into	ADP
ftr-366	371	21	stock	stock	NOUN
ftr-366	371	22	in	in	ADP
ftr-366	371	23	the	the	DET
ftr-366	371	24	new	new	ADJ
ftr-366	371	25	foreign	foreign	ADJ
ftr-366	371	26	parent	parent	NOUN
ftr-366	371	27	,	,	PUNCT
ftr-366	371	28	then	then	ADV
ftr-366	371	29	analyzes	analyze	VERB
ftr-366	371	30	whether	whether	SCONJ
ftr-366	371	31	the	the	DET
ftr-366	371	32	transaction	transaction	NOUN
ftr-366	371	33	qualifies	qualify	VERB
ftr-366	371	34	as	as	ADP
ftr-366	371	35	a	a	DET
ftr-366	371	36	tax	tax	NOUN
ftr-366	371	37	-	-	PUNCT
ftr-366	371	38	free	free	ADJ
ftr-366	371	39	exchange	exchange	NOUN
ftr-366	371	40	under	under	ADP
ftr-366	371	41	irc	irc	PROPN
ftr-366	371	42	§	§	PROPN
ftr-366	371	43	§	§	PROPN
ftr-366	371	44	351	351	NUM
ftr-366	371	45	,	,	PUNCT
ftr-366	371	46	354	354	NUM
ftr-366	371	47	,	,	PUNCT
ftr-366	371	48	367	367	NUM
ftr-366	371	49	and	and	CCONJ
ftr-366	371	50	368	368	NUM
ftr-366	371	51	)	)	PUNCT
ftr-366	371	52	;	;	PUNCT
ftr-366	371	53	peterson	peterson	PROPN
ftr-366	371	54	&	&	CCONJ
ftr-366	371	55	cohen	cohen	PROPN
ftr-366	371	56	,	,	PUNCT
ftr-366	371	57	supra	supra	PROPN
ftr-366	371	58	note	note	PROPN
ftr-366	371	59	6	6	NUM
ftr-366	371	60	,	,	PUNCT
ftr-366	371	61	at	at	ADP
ftr-366	371	62	164	164	NUM
ftr-366	371	63	(	(	PUNCT
ftr-366	371	64	same	same	ADJ
ftr-366	371	65	)	)	PUNCT
ftr-366	371	66	;	;	PUNCT
ftr-366	371	67	see	see	VERB
ftr-366	371	68	also	also	ADV
ftr-366	371	69	ir	ir	PROPN
ftr-366	371	70	proxy	proxy	NOUN
ftr-366	371	71	/	/	SYM
ftr-366	371	72	prospectus	prospectus	NOUN
ftr-366	371	73	,	,	PUNCT
ftr-366	371	74	at	at	ADP
ftr-366	371	75	7	7	NUM
ftr-366	371	76	-	-	SYM
ftr-366	371	77	9	9	NUM
ftr-366	371	78	(	(	PUNCT
ftr-366	371	79	states	state	VERB
ftr-366	371	80	that	that	SCONJ
ftr-366	371	81	ir	ir	PROPN
ftr-366	371	82	-	-	ADJ
ftr-366	371	83	nj	nj	PROPN
ftr-366	371	84	shares	share	NOUN
ftr-366	371	85	will	will	AUX
ftr-366	371	86	automatically	automatically	ADV
ftr-366	371	87	become	become	VERB
ftr-366	371	88	ir	ir	PROPN
ftr-366	371	89	-	-	PROPN
ftr-366	371	90	ltd	ltd	PROPN
ftr-366	371	91	.	.	PROPN
ftr-366	371	92	class	class	NOUN
ftr-366	371	93	a	a	DET
ftr-366	371	94	shares	share	NOUN
ftr-366	371	95	,	,	PUNCT
ftr-366	371	96	then	then	ADV
ftr-366	371	97	describes	describe	VERB
ftr-366	371	98	the	the	DET
ftr-366	371	99	tax	tax	NOUN
ftr-366	371	100	consequences	consequence	NOUN
ftr-366	371	101	of	of	ADP
ftr-366	371	102	the	the	DET
ftr-366	371	103	“	"	PUNCT
ftr-366	371	104	exchange	exchange	NOUN
ftr-366	371	105	”	"	PUNCT
ftr-366	371	106	to	to	ADP
ftr-366	371	107	the	the	DET
ftr-366	371	108	shareholders	shareholder	NOUN
ftr-366	371	109	)	)	PUNCT
ftr-366	371	110	.	.	PUNCT
ftr-366	372	1	79	79	NUM
ftr-366	372	2	.	.	PUNCT
ftr-366	372	3	irc	irc	PROPN
ftr-366	372	4	§	§	PROPN
ftr-366	372	5	1001(c	1001(c	PROPN
ftr-366	372	6	)	)	PUNCT
ftr-366	372	7	.	.	PUNCT
ftr-366	373	1	80	80	NUM
ftr-366	373	2	.	.	PUNCT
ftr-366	374	1	irc	irc	PROPN
ftr-366	374	2	§	§	PROPN
ftr-366	374	3	1001(a	1001(a	NOUN
ftr-366	374	4	)	)	PUNCT
ftr-366	374	5	.	.	PUNCT
ftr-366	375	1	the	the	DET
ftr-366	375	2	amount	amount	NOUN
ftr-366	375	3	of	of	ADP
ftr-366	375	4	loss	loss	NOUN
ftr-366	375	5	is	be	AUX
ftr-366	375	6	the	the	DET
ftr-366	375	7	excess	excess	NOUN
ftr-366	375	8	of	of	ADP
ftr-366	375	9	the	the	DET
ftr-366	375	10	adjusted	adjusted	ADJ
ftr-366	375	11	basis	basis	NOUN
ftr-366	375	12	over	over	ADP
ftr-366	375	13	the	the	DET
ftr-366	375	14	amount	amount	NOUN
ftr-366	375	15	realized	realize	VERB
ftr-366	375	16	.	.	PUNCT
ftr-366	376	1	i	i	PRON
ftr-366	376	2	d.	d.	PROPN
ftr-366	376	3	81	81	NUM
ftr-366	376	4	.	.	PUNCT
ftr-366	377	1	irc	irc	PROPN
ftr-366	377	2	§	§	PROPN
ftr-366	377	3	1001(b	1001(b	NUM
ftr-366	377	4	)	)	PUNCT
ftr-366	377	5	.	.	PUNCT
ftr-366	378	1	82	82	NUM
ftr-366	378	2	.	.	PUNCT
ftr-366	378	3	irc	irc	PROPN
ftr-366	378	4	§	§	PROPN
ftr-366	378	5	§	§	PROPN
ftr-366	378	6	1011	1011	NUM
ftr-366	378	7	,	,	PUNCT
ftr-366	378	8	1012	1012	NUM
ftr-366	378	9	.	.	PUNCT
ftr-366	379	1	83	83	NUM
ftr-366	379	2	.	.	PUNCT
ftr-366	380	1	irc	irc	AUX
ftr-366	380	2	§	§	PROPN
ftr-366	380	3	351	351	NUM
ftr-366	380	4	provides	provide	VERB
ftr-366	380	5	that	that	SCONJ
ftr-366	380	6	no	no	DET
ftr-366	380	7	gain	gain	NOUN
ftr-366	380	8	or	or	CCONJ
ftr-366	380	9	loss	loss	NOUN
ftr-366	380	10	shall	shall	AUX
ftr-366	380	11	be	be	AUX
ftr-366	380	12	recognized	recognize	VERB
ftr-366	380	13	when	when	SCONJ
ftr-366	380	14	property	property	NOUN
ftr-366	380	15	is	be	AUX
ftr-366	380	16	transferred	transfer	VERB
ftr-366	380	17	to	to	ADP
ftr-366	380	18	a	a	DET
ftr-366	380	19	controlled	control	VERB
ftr-366	380	20	corporation	corporation	NOUN
ftr-366	380	21	.	.	PUNCT
ftr-366	381	1	section	section	NOUN
ftr-366	381	2	354	354	NUM
ftr-366	381	3	provides	provide	VERB
ftr-366	381	4	that	that	SCONJ
ftr-366	381	5	,	,	PUNCT
ftr-366	381	6	under	under	ADP
ftr-366	381	7	certain	certain	ADJ
ftr-366	381	8	conditions	condition	NOUN
ftr-366	381	9	,	,	PUNCT
ftr-366	381	10	a	a	DET
ftr-366	381	11	shareholder	shareholder	NOUN
ftr-366	381	12	recognizes	recognize	VERB
ftr-366	381	13	no	no	DET
ftr-366	381	14	gain	gain	NOUN
ftr-366	381	15	or	or	CCONJ
ftr-366	381	16	loss	loss	NOUN
ftr-366	381	17	when	when	SCONJ
ftr-366	381	18	stock	stock	NOUN
ftr-366	381	19	or	or	CCONJ
ftr-366	381	20	securities	security	NOUN
ftr-366	381	21	are	be	AUX
ftr-366	381	22	exchanged	exchange	VERB
ftr-366	381	23	in	in	ADP
ftr-366	381	24	a	a	DET
ftr-366	381	25	reorganization	reorganization	NOUN
ftr-366	381	26	.	.	PUNCT
ftr-366	382	1	similarly	similarly	ADV
ftr-366	382	2	,	,	PUNCT
ftr-366	382	3	§	§	PROPN
ftr-366	382	4	361	361	NUM
ftr-366	382	5	provides	provide	VERB
ftr-366	382	6	that	that	SCONJ
ftr-366	382	7	,	,	PUNCT
ftr-366	382	8	under	under	ADP
ftr-366	382	9	certain	certain	ADJ
ftr-366	382	10	conditions	condition	NOUN
ftr-366	382	11	,	,	PUNCT
ftr-366	382	12	a	a	DET
ftr-366	382	13	corporation	corporation	NOUN
ftr-366	382	14	recognizes	recognize	VERB
ftr-366	382	15	no	no	DET
ftr-366	382	16	gain	gain	NOUN
ftr-366	382	17	or	or	CCONJ
ftr-366	382	18	loss	loss	NOUN
ftr-366	382	19	when	when	SCONJ
ftr-366	382	20	stock	stock	NOUN
ftr-366	382	21	or	or	CCONJ
ftr-366	382	22	securities	security	NOUN
ftr-366	382	23	are	be	AUX
ftr-366	382	24	exchanged	exchange	VERB
ftr-366	382	25	in	in	ADP
ftr-366	382	26	a	a	DET
ftr-366	382	27	reorganization	reorganization	NOUN
ftr-366	382	28	.	.	PUNCT
ftr-366	383	1	a	a	DET
ftr-366	383	2	reorganization	reorganization	NOUN
ftr-366	383	3	is	be	AUX
ftr-366	383	4	defined	define	VERB
ftr-366	383	5	in	in	ADP
ftr-366	383	6	§	§	PROPN
ftr-366	383	7	368	368	NUM
ftr-366	383	8	.	.	PUNCT
ftr-366	384	1	86	86	NUM
ftr-366	384	2	florida	florida	PROPN
ftr-366	384	3	tax	tax	NOUN
ftr-366	384	4	review	review	NOUN
ftr-366	384	5	[	[	X
ftr-366	384	6	vol	vol	NOUN
ftr-366	384	7	.	.	PUNCT
ftr-366	384	8	9:2	9:2	NUM
ftr-366	385	1	the	the	DET
ftr-366	385	2	merger	merger	NOUN
ftr-366	385	3	,	,	PUNCT
ftr-366	385	4	combined	combine	VERB
ftr-366	385	5	with	with	ADP
ftr-366	385	6	the	the	DET
ftr-366	385	7	asset	asset	NOUN
ftr-366	385	8	transfers	transfer	NOUN
ftr-366	385	9	,	,	PUNCT
ftr-366	385	10	qualified	qualify	VERB
ftr-366	385	11	as	as	ADP
ftr-366	385	12	a	a	DET
ftr-366	385	13	section	section	NOUN
ftr-366	385	14	351	351	NUM
ftr-366	385	15	transfer	transfer	NOUN
ftr-366	385	16	.	.	PUNCT
ftr-366	386	1	section	section	NOUN
ftr-366	386	2	351	351	NUM
ftr-366	386	3	provides	provide	VERB
ftr-366	386	4	that	that	SCONJ
ftr-366	386	5	“	"	PUNCT
ftr-366	386	6	no	no	DET
ftr-366	386	7	gain	gain	NOUN
ftr-366	386	8	or	or	CCONJ
ftr-366	386	9	loss	loss	NOUN
ftr-366	386	10	shall	shall	AUX
ftr-366	386	11	be	be	AUX
ftr-366	386	12	recognized	recognize	VERB
ftr-366	386	13	if	if	SCONJ
ftr-366	386	14	property	property	NOUN
ftr-366	386	15	is	be	AUX
ftr-366	386	16	transferred	transfer	VERB
ftr-366	386	17	to	to	ADP
ftr-366	386	18	a	a	DET
ftr-366	386	19	corporation	corporation	NOUN
ftr-366	386	20	by	by	ADP
ftr-366	386	21	one	one	NUM
ftr-366	386	22	or	or	CCONJ
ftr-366	386	23	more	more	ADJ
ftr-366	386	24	persons	person	NOUN
ftr-366	386	25	solely	solely	ADV
ftr-366	386	26	in	in	ADP
ftr-366	386	27	exchange	exchange	NOUN
ftr-366	386	28	for	for	ADP
ftr-366	386	29	stock	stock	NOUN
ftr-366	386	30	in	in	ADP
ftr-366	386	31	such	such	ADJ
ftr-366	386	32	corporation	corporation	NOUN
ftr-366	386	33	and	and	CCONJ
ftr-366	386	34	immediately	immediately	ADV
ftr-366	386	35	after	after	ADP
ftr-366	386	36	the	the	DET
ftr-366	386	37	exchange	exchange	NOUN
ftr-366	386	38	such	such	ADJ
ftr-366	386	39	person	person	NOUN
ftr-366	386	40	or	or	CCONJ
ftr-366	386	41	persons	person	NOUN
ftr-366	386	42	are	be	AUX
ftr-366	386	43	in	in	ADP
ftr-366	386	44	control	control	NOUN
ftr-366	386	45	…	…	PUNCT
ftr-366	386	46	of	of	ADP
ftr-366	386	47	the	the	DET
ftr-366	386	48	corporation	corporation	NOUN
ftr-366	386	49	.	.	PUNCT
ftr-366	386	50	”	"	PUNCT
ftr-366	387	1	84	84	NUM
ftr-366	387	2	“	"	PUNCT
ftr-366	387	3	control	control	NOUN
ftr-366	387	4	”	"	PUNCT
ftr-366	387	5	means	mean	VERB
ftr-366	387	6	“	"	PUNCT
ftr-366	387	7	the	the	DET
ftr-366	387	8	ownership	ownership	NOUN
ftr-366	387	9	of	of	ADP
ftr-366	387	10	stock	stock	NOUN
ftr-366	387	11	possessing	possess	VERB
ftr-366	387	12	at	at	ADP
ftr-366	387	13	least	least	ADV
ftr-366	387	14	80	80	NUM
ftr-366	387	15	percent	percent	NOUN
ftr-366	387	16	of	of	ADP
ftr-366	387	17	the	the	DET
ftr-366	387	18	total	total	ADJ
ftr-366	387	19	combined	combined	ADJ
ftr-366	387	20	voting	voting	NOUN
ftr-366	387	21	power	power	NOUN
ftr-366	387	22	of	of	ADP
ftr-366	387	23	all	all	DET
ftr-366	387	24	classes	class	NOUN
ftr-366	387	25	of	of	ADP
ftr-366	387	26	stock	stock	NOUN
ftr-366	387	27	entitled	entitle	VERB
ftr-366	387	28	to	to	PART
ftr-366	387	29	vote	vote	VERB
ftr-366	387	30	and	and	CCONJ
ftr-366	387	31	at	at	ADV
ftr-366	387	32	least	least	ADV
ftr-366	387	33	80	80	NUM
ftr-366	387	34	percent	percent	NOUN
ftr-366	387	35	of	of	ADP
ftr-366	387	36	the	the	DET
ftr-366	387	37	total	total	ADJ
ftr-366	387	38	number	number	NOUN
ftr-366	387	39	of	of	ADP
ftr-366	387	40	shares	share	NOUN
ftr-366	387	41	of	of	ADP
ftr-366	387	42	all	all	DET
ftr-366	387	43	other	other	ADJ
ftr-366	387	44	classes	class	NOUN
ftr-366	387	45	of	of	ADP
ftr-366	387	46	stock	stock	NOUN
ftr-366	387	47	of	of	ADP
ftr-366	387	48	the	the	DET
ftr-366	387	49	corporation	corporation	NOUN
ftr-366	387	50	.	.	PUNCT
ftr-366	387	51	”	"	PUNCT
ftr-366	388	1	85	85	NUM
ftr-366	388	2	a	a	DET
ftr-366	388	3	threshold	threshold	NOUN
ftr-366	388	4	issue	issue	NOUN
ftr-366	388	5	is	be	AUX
ftr-366	388	6	that	that	SCONJ
ftr-366	388	7	section	section	NOUN
ftr-366	388	8	351	351	NUM
ftr-366	388	9	requires	require	VERB
ftr-366	388	10	a	a	DET
ftr-366	388	11	transfer	transfer	NOUN
ftr-366	388	12	to	to	ADP
ftr-366	388	13	the	the	DET
ftr-366	388	14	controlled	control	VERB
ftr-366	388	15	corporation	corporation	NOUN
ftr-366	388	16	.	.	PUNCT
ftr-366	389	1	but	but	CCONJ
ftr-366	389	2	the	the	DET
ftr-366	389	3	public	public	ADJ
ftr-366	389	4	shareholders	shareholder	NOUN
ftr-366	389	5	did	do	AUX
ftr-366	389	6	not	not	PART
ftr-366	389	7	actually	actually	ADV
ftr-366	389	8	transfer	transfer	VERB
ftr-366	389	9	their	their	PRON
ftr-366	389	10	ir	ir	NOUN
ftr-366	389	11	-	-	PROPN
ftr-366	389	12	nj	nj	PROPN
ftr-366	389	13	shares	share	NOUN
ftr-366	389	14	to	to	ADP
ftr-366	389	15	ir	ir	PROPN
ftr-366	389	16	-	-	PROPN
ftr-366	389	17	ltd	ltd	PROPN
ftr-366	389	18	.	.	PROPN
ftr-366	389	19	ir	ir	PROPN
ftr-366	389	20	-	-	PROPN
ftr-366	389	21	ltd	ltd	PROPN
ftr-366	389	22	.	.	PROPN
ftr-366	389	23	acquired	acquire	VERB
ftr-366	389	24	the	the	DET
ftr-366	389	25	ir	ir	PROPN
ftr-366	389	26	-	-	PROPN
ftr-366	389	27	nj	nj	PROPN
ftr-366	389	28	shares	share	NOUN
ftr-366	389	29	indirectly	indirectly	ADV
ftr-366	389	30	as	as	ADP
ftr-366	389	31	a	a	DET
ftr-366	389	32	result	result	NOUN
ftr-366	389	33	of	of	ADP
ftr-366	389	34	the	the	DET
ftr-366	389	35	merger	merger	NOUN
ftr-366	389	36	.	.	PUNCT
ftr-366	390	1	however	however	ADV
ftr-366	390	2	,	,	PUNCT
ftr-366	390	3	the	the	DET
ftr-366	390	4	end	end	NOUN
ftr-366	390	5	result	result	NOUN
ftr-366	390	6	of	of	ADP
ftr-366	390	7	all	all	DET
ftr-366	390	8	the	the	DET
ftr-366	390	9	steps	step	NOUN
ftr-366	390	10	in	in	ADP
ftr-366	390	11	the	the	DET
ftr-366	390	12	transaction	transaction	NOUN
ftr-366	390	13	was	be	AUX
ftr-366	390	14	the	the	DET
ftr-366	390	15	same	same	ADJ
ftr-366	390	16	as	as	SCONJ
ftr-366	390	17	if	if	SCONJ
ftr-366	390	18	the	the	DET
ftr-366	390	19	ir	ir	PROPN
ftr-366	390	20	-	-	PROPN
ftr-366	390	21	nj	nj	PROPN
ftr-366	390	22	public	public	ADJ
ftr-366	390	23	shareholders	shareholder	NOUN
ftr-366	390	24	actually	actually	ADV
ftr-366	390	25	transferred	transfer	VERB
ftr-366	390	26	their	their	PRON
ftr-366	390	27	shares	share	NOUN
ftr-366	390	28	to	to	ADP
ftr-366	390	29	ir	ir	PROPN
ftr-366	390	30	-	-	PROPN
ftr-366	390	31	ltd	ltd	NOUN
ftr-366	390	32	.	.	PUNCT
ftr-366	391	1	we	we	PRON
ftr-366	391	2	disregard	disregard	VERB
ftr-366	391	3	the	the	DET
ftr-366	391	4	transitory	transitory	ADJ
ftr-366	391	5	existence	existence	NOUN
ftr-366	391	6	of	of	ADP
ftr-366	391	7	ir	ir	PROPN
ftr-366	391	8	-	-	PROPN
ftr-366	391	9	merger	merger	PROPN
ftr-366	391	10	corp	corp	PROPN
ftr-366	391	11	.	.	PROPN
ftr-366	391	12	86	86	NUM
ftr-366	391	13	the	the	DET
ftr-366	391	14	merger	merger	NOUN
ftr-366	391	15	was	be	AUX
ftr-366	391	16	merely	merely	ADV
ftr-366	391	17	a	a	DET
ftr-366	391	18	means	means	NOUN
ftr-366	391	19	of	of	ADP
ftr-366	391	20	transferring	transfer	VERB
ftr-366	391	21	the	the	DET
ftr-366	391	22	ir	ir	PROPN
ftr-366	391	23	-	-	PROPN
ftr-366	391	24	nj	nj	PROPN
ftr-366	391	25	stock	stock	NOUN
ftr-366	391	26	to	to	ADP
ftr-366	391	27	ir	ir	PROPN
ftr-366	391	28	-	-	PROPN
ftr-366	391	29	ltd	ltd	PROPN
ftr-366	391	30	.	.	PROPN
ftr-366	391	31	,	,	PUNCT
ftr-366	391	32	87	87	NUM
ftr-366	391	33	and	and	CCONJ
ftr-366	391	34	a	a	DET
ftr-366	391	35	means	means	NOUN
ftr-366	391	36	of	of	ADP
ftr-366	391	37	transferring	transfer	VERB
ftr-366	391	38	the	the	DET
ftr-366	391	39	ir	ir	PROPN
ftr-366	391	40	-	-	PROPN
ftr-366	391	41	ltd	ltd	PROPN
ftr-366	391	42	.	.	PROPN
ftr-366	391	43	class	class	PROPN
ftr-366	391	44	a	a	DET
ftr-366	391	45	stock	stock	NOUN
ftr-366	391	46	to	to	ADP
ftr-366	391	47	the	the	DET
ftr-366	391	48	ir	ir	PROPN
ftr-366	391	49	-	-	PROPN
ftr-366	391	50	nj	nj	PROPN
ftr-366	391	51	shareholders	shareholder	NOUN
ftr-366	391	52	.	.	PUNCT
ftr-366	392	1	therefore	therefore	ADV
ftr-366	392	2	we	we	PRON
ftr-366	392	3	analyze	analyze	VERB
ftr-366	392	4	the	the	DET
ftr-366	392	5	transaction	transaction	NOUN
ftr-366	392	6	as	as	SCONJ
ftr-366	392	7	though	though	SCONJ
ftr-366	392	8	the	the	DET
ftr-366	392	9	ir	ir	PROPN
ftr-366	392	10	-	-	PROPN
ftr-366	392	11	nj	nj	PROPN
ftr-366	392	12	shareholders	shareholder	NOUN
ftr-366	392	13	actually	actually	ADV
ftr-366	392	14	transferred	transfer	VERB
ftr-366	392	15	their	their	PRON
ftr-366	392	16	ir	ir	PROPN
ftr-366	392	17	-	-	PROPN
ftr-366	392	18	nj	nj	PROPN
ftr-366	392	19	shares	share	NOUN
ftr-366	392	20	to	to	ADP
ftr-366	392	21	ir	ir	PROPN
ftr-366	392	22	-	-	PROPN
ftr-366	392	23	ltd	ltd	NOUN
ftr-366	392	24	.	.	PROPN
ftr-366	393	1	in	in	ADP
ftr-366	393	2	exchange	exchange	NOUN
ftr-366	393	3	for	for	ADP
ftr-366	393	4	ir	ir	PROPN
ftr-366	393	5	-	-	PROPN
ftr-366	393	6	ltd	ltd	NOUN
ftr-366	393	7	.	.	PROPN
ftr-366	393	8	shares	share	NOUN
ftr-366	393	9	.	.	PUNCT
ftr-366	394	1	88	88	NUM
ftr-366	394	2	standing	stand	VERB
ftr-366	394	3	alone	alone	ADV
ftr-366	394	4	,	,	PUNCT
ftr-366	394	5	this	this	DET
ftr-366	394	6	exchange	exchange	NOUN
ftr-366	394	7	did	do	AUX
ftr-366	394	8	not	not	PART
ftr-366	394	9	qualify	qualify	VERB
ftr-366	394	10	as	as	ADP
ftr-366	394	11	a	a	DET
ftr-366	394	12	section	section	NOUN
ftr-366	394	13	351	351	NUM
ftr-366	394	14	transfer	transfer	NOUN
ftr-366	394	15	because	because	SCONJ
ftr-366	394	16	the	the	DET
ftr-366	394	17	public	public	ADJ
ftr-366	394	18	shareholders	shareholder	NOUN
ftr-366	394	19	alone	alone	ADV
ftr-366	394	20	were	be	AUX
ftr-366	394	21	not	not	PART
ftr-366	394	22	in	in	ADP
ftr-366	394	23	control	control	NOUN
ftr-366	394	24	of	of	ADP
ftr-366	394	25	ir	ir	PROPN
ftr-366	394	26	-	-	PROPN
ftr-366	394	27	ltd	ltd	PROPN
ftr-366	394	28	.	.	PUNCT
ftr-366	395	1	immediately	immediately	ADV
ftr-366	395	2	after	after	ADP
ftr-366	395	3	the	the	DET
ftr-366	395	4	exchange	exchange	NOUN
ftr-366	395	5	.	.	PUNCT
ftr-366	396	1	the	the	DET
ftr-366	396	2	public	public	ADJ
ftr-366	396	3	shareholders	shareholder	NOUN
ftr-366	396	4	owned	own	VERB
ftr-366	396	5	all	all	PRON
ftr-366	396	6	of	of	ADP
ftr-366	396	7	the	the	DET
ftr-366	396	8	voting	voting	NOUN
ftr-366	396	9	stock	stock	NOUN
ftr-366	396	10	,	,	PUNCT
ftr-366	396	11	but	but	CCONJ
ftr-366	396	12	none	none	NOUN
ftr-366	396	13	of	of	ADP
ftr-366	396	14	the	the	DET
ftr-366	396	15	other	other	ADJ
ftr-366	396	16	classes	class	NOUN
ftr-366	396	17	of	of	ADP
ftr-366	396	18	stock	stock	NOUN
ftr-366	396	19	.	.	PUNCT
ftr-366	397	1	on	on	ADP
ftr-366	397	2	the	the	DET
ftr-366	397	3	same	same	ADJ
ftr-366	397	4	day	day	NOUN
ftr-366	397	5	,	,	PUNCT
ftr-366	397	6	before	before	ADP
ftr-366	397	7	the	the	DET
ftr-366	397	8	merger	merger	NOUN
ftr-366	397	9	,	,	PUNCT
ftr-366	397	10	ir	ir	PROPN
ftr-366	397	11	-	-	PROPN
ftr-366	397	12	nj	nj	PROPN
ftr-366	397	13	acquired	acquire	VERB
ftr-366	397	14	all	all	PRON
ftr-366	397	15	of	of	ADP
ftr-366	397	16	the	the	DET
ftr-366	397	17	class	class	NOUN
ftr-366	397	18	b	b	NOUN
ftr-366	397	19	nonvoting	nonvote	VERB
ftr-366	397	20	stock	stock	NOUN
ftr-366	397	21	in	in	ADP
ftr-366	397	22	exchange	exchange	NOUN
ftr-366	397	23	for	for	ADP
ftr-366	397	24	the	the	DET
ftr-366	397	25	assets	asset	NOUN
ftr-366	397	26	and	and	CCONJ
ftr-366	397	27	debt	debt	NOUN
ftr-366	397	28	.	.	PUNCT
ftr-366	398	1	however	however	ADV
ftr-366	398	2	,	,	PUNCT
ftr-366	398	3	the	the	DET
ftr-366	398	4	merger	merger	NOUN
ftr-366	398	5	and	and	CCONJ
ftr-366	398	6	asset	asset	NOUN
ftr-366	398	7	transfer	transfer	NOUN
ftr-366	398	8	were	be	AUX
ftr-366	398	9	parts	part	NOUN
ftr-366	398	10	of	of	ADP
ftr-366	398	11	an	an	DET
ftr-366	398	12	integrated	integrate	VERB
ftr-366	398	13	plan	plan	NOUN
ftr-366	398	14	.	.	PUNCT
ftr-366	399	1	the	the	DET
ftr-366	399	2	step	step	NOUN
ftr-366	399	3	transaction	transaction	NOUN
ftr-366	399	4	doctrine	doctrine	NOUN
ftr-366	399	5	applies	apply	VERB
ftr-366	399	6	to	to	PART
ftr-366	399	7	collapse	collapse	VERB
ftr-366	399	8	both	both	DET
ftr-366	399	9	exchanges	exchange	NOUN
ftr-366	399	10	into	into	ADP
ftr-366	399	11	one	one	NUM
ftr-366	399	12	integrated	integrate	VERB
ftr-366	399	13	transaction	transaction	NOUN
ftr-366	399	14	.	.	PUNCT
ftr-366	400	1	under	under	ADP
ftr-366	400	2	the	the	DET
ftr-366	400	3	step	step	NOUN
ftr-366	400	4	transaction	transaction	NOUN
ftr-366	400	5	doctrine	doctrine	NOUN
ftr-366	400	6	,	,	PUNCT
ftr-366	400	7	“	"	PUNCT
ftr-366	400	8	an	an	DET
ftr-366	400	9	integrated	integrated	ADJ
ftr-366	400	10	transaction	transaction	NOUN
ftr-366	400	11	must	must	AUX
ftr-366	400	12	not	not	PART
ftr-366	400	13	be	be	AUX
ftr-366	400	14	broken	break	VERB
ftr-366	400	15	into	into	ADP
ftr-366	400	16	independent	independent	ADJ
ftr-366	400	17	steps	step	NOUN
ftr-366	400	18	.	.	PUNCT
ftr-366	400	19	”	"	PUNCT
ftr-366	401	1	89	89	NUM
ftr-366	401	2	conversely	conversely	ADV
ftr-366	401	3	,	,	PUNCT
ftr-366	401	4	“	"	PUNCT
ftr-366	401	5	the	the	DET
ftr-366	401	6	separate	separate	ADJ
ftr-366	401	7	steps	step	NOUN
ftr-366	401	8	must	must	AUX
ftr-366	401	9	be	be	AUX
ftr-366	401	10	taken	take	VERB
ftr-366	401	11	together	together	ADV
ftr-366	401	12	in	in	ADP
ftr-366	401	13	attaching	attach	VERB
ftr-366	401	14	tax	tax	NOUN
ftr-366	401	15	consequences	consequence	NOUN
ftr-366	401	16	.	.	PUNCT
ftr-366	401	17	”	"	PUNCT
ftr-366	402	1	90	90	NUM
ftr-366	402	2	84	84	NUM
ftr-366	402	3	.	.	PUNCT
ftr-366	403	1	irc	irc	PROPN
ftr-366	403	2	§	§	PROPN
ftr-366	403	3	351(a	351(a	PROPN
ftr-366	403	4	)	)	PUNCT
ftr-366	403	5	.	.	PUNCT
ftr-366	404	1	85	85	NUM
ftr-366	404	2	.	.	PUNCT
ftr-366	404	3	irc	irc	PROPN
ftr-366	404	4	§	§	PROPN
ftr-366	404	5	368(c	368(c	PROPN
ftr-366	404	6	)	)	PUNCT
ftr-366	404	7	.	.	PUNCT
ftr-366	405	1	86	86	NUM
ftr-366	405	2	.	.	PUNCT
ftr-366	406	1	rev	rev	PROPN
ftr-366	406	2	.	.	PUNCT
ftr-366	407	1	rul	rul	PROPN
ftr-366	407	2	.	.	PUNCT
ftr-366	408	1	67	67	NUM
ftr-366	408	2	-	-	SYM
ftr-366	408	3	448	448	NUM
ftr-366	408	4	,	,	PUNCT
ftr-366	408	5	1967	1967	NUM
ftr-366	408	6	-	-	SYM
ftr-366	408	7	2	2	NUM
ftr-366	408	8	c.b	c.b	PROPN
ftr-366	408	9	.	.	PROPN
ftr-366	408	10	144	144	NUM
ftr-366	408	11	;	;	PUNCT
ftr-366	408	12	peterson	peterson	PROPN
ftr-366	408	13	&	&	CCONJ
ftr-366	408	14	cohen	cohen	PROPN
ftr-366	408	15	,	,	PUNCT
ftr-366	408	16	supra	supra	PROPN
ftr-366	408	17	note	note	PROPN
ftr-366	408	18	6	6	NUM
ftr-366	408	19	,	,	PUNCT
ftr-366	408	20	at	at	ADP
ftr-366	408	21	164	164	NUM
ftr-366	408	22	.	.	PUNCT
ftr-366	409	1	rev	rev	PROPN
ftr-366	409	2	.	.	PUNCT
ftr-366	410	1	rul	rul	PROPN
ftr-366	410	2	.	.	PUNCT
ftr-366	411	1	67	67	NUM
ftr-366	411	2	-	-	SYM
ftr-366	411	3	448	448	NUM
ftr-366	411	4	is	be	AUX
ftr-366	411	5	an	an	DET
ftr-366	411	6	application	application	NOUN
ftr-366	411	7	of	of	ADP
ftr-366	411	8	the	the	DET
ftr-366	411	9	step	step	NOUN
ftr-366	411	10	transaction	transaction	NOUN
ftr-366	411	11	doctrine	doctrine	NOUN
ftr-366	411	12	,	,	PUNCT
ftr-366	411	13	discussed	discuss	VERB
ftr-366	411	14	below	below	ADV
ftr-366	411	15	.	.	PUNCT
ftr-366	412	1	the	the	DET
ftr-366	412	2	ruling	ruling	NOUN
ftr-366	412	3	involved	involve	VERB
ftr-366	412	4	a	a	DET
ftr-366	412	5	b	b	NOUN
ftr-366	412	6	reorganization	reorganization	NOUN
ftr-366	412	7	,	,	PUNCT
ftr-366	412	8	but	but	CCONJ
ftr-366	412	9	its	its	PRON
ftr-366	412	10	rationale	rationale	NOUN
ftr-366	412	11	applies	apply	VERB
ftr-366	412	12	to	to	ADP
ftr-366	412	13	§	§	PROPN
ftr-366	412	14	351	351	NUM
ftr-366	412	15	transfers	transfer	NOUN
ftr-366	412	16	as	as	ADV
ftr-366	412	17	well	well	ADV
ftr-366	412	18	.	.	PUNCT
ftr-366	413	1	see	see	VERB
ftr-366	413	2	p.l.r	p.l.r	NOUN
ftr-366	413	3	.	.	PUNCT
ftr-366	414	1	200049026	200049026	NUM
ftr-366	414	2	(	(	PUNCT
ftr-366	414	3	dec	dec	PROPN
ftr-366	414	4	.	.	PROPN
ftr-366	414	5	11	11	NUM
ftr-366	414	6	,	,	PUNCT
ftr-366	414	7	2000	2000	NUM
ftr-366	414	8	)	)	PUNCT
ftr-366	414	9	.	.	PUNCT
ftr-366	415	1	87	87	NUM
ftr-366	415	2	.	.	PUNCT
ftr-366	416	1	see	see	VERB
ftr-366	416	2	peterson	peterson	PROPN
ftr-366	416	3	&	&	CCONJ
ftr-366	416	4	cohen	cohen	PROPN
ftr-366	416	5	,	,	PUNCT
ftr-366	416	6	supra	supra	PROPN
ftr-366	416	7	note	note	PROPN
ftr-366	416	8	6	6	NUM
ftr-366	416	9	,	,	PUNCT
ftr-366	416	10	at	at	ADP
ftr-366	416	11	164	164	NUM
ftr-366	416	12	.	.	PUNCT
ftr-366	416	13	88	88	NUM
ftr-366	416	14	.	.	PUNCT
ftr-366	417	1	see	see	VERB
ftr-366	417	2	i	i	PRON
ftr-366	417	3	d.	d.	PROPN
ftr-366	417	4	89	89	NUM
ftr-366	417	5	.	.	PUNCT
ftr-366	418	1	boris	boris	PROPN
ftr-366	418	2	i.	i.	PROPN
ftr-366	418	3	bittker	bittker	PROPN
ftr-366	418	4	&	&	CCONJ
ftr-366	418	5	james	james	PROPN
ftr-366	418	6	s.	s.	PROPN
ftr-366	418	7	eustice	eustice	PROPN
ftr-366	418	8	,	,	PUNCT
ftr-366	418	9	federal	federal	ADJ
ftr-366	418	10	income	income	NOUN
ftr-366	418	11	taxation	taxation	NOUN
ftr-366	418	12	of	of	ADP
ftr-366	418	13	corporations	corporation	NOUN
ftr-366	418	14	and	and	CCONJ
ftr-366	418	15	shareholders	shareholder	NOUN
ftr-366	418	16	¶	¶	PROPN
ftr-366	418	17	1.05[2][d	1.05[2][d	PROPN
ftr-366	418	18	]	]	X
ftr-366	418	19	(	(	PUNCT
ftr-366	418	20	warren	warren	PROPN
ftr-366	418	21	,	,	PUNCT
ftr-366	418	22	gorham	gorham	PROPN
ftr-366	418	23	&	&	CCONJ
ftr-366	418	24	lamont	lamont	PROPN
ftr-366	418	25	,	,	PUNCT
ftr-366	418	26	7th	7th	ADJ
ftr-366	418	27	ed	ed	NOUN
ftr-366	418	28	.	.	PROPN
ftr-366	418	29	2000	2000	NUM
ftr-366	418	30	)	)	PUNCT
ftr-366	419	1	[	[	X
ftr-366	419	2	hereinafter	hereinafter	NOUN
ftr-366	419	3	bittker	bittker	NOUN
ftr-366	419	4	&	&	CCONJ
ftr-366	419	5	eustice	eustice	PROPN
ftr-366	419	6	]	]	PUNCT
ftr-366	419	7	.	.	PUNCT
ftr-366	420	1	90	90	NUM
ftr-366	420	2	.	.	PUNCT
ftr-366	421	1	i	i	PRON
ftr-366	421	2	d.	d.	PROPN
ftr-366	421	3	2008	2008	NUM
ftr-366	421	4	]	]	PUNCT
ftr-366	421	5	corporate	corporate	ADJ
ftr-366	421	6	expatriation	expatriation	NOUN
ftr-366	421	7	87	87	NUM
ftr-366	421	8	ir	ir	PROPN
ftr-366	421	9	-	-	PROPN
ftr-366	421	10	nj	nj	PROPN
ftr-366	421	11	and	and	CCONJ
ftr-366	421	12	the	the	DET
ftr-366	421	13	public	public	ADJ
ftr-366	421	14	shareholders	shareholder	NOUN
ftr-366	421	15	collectively	collectively	ADV
ftr-366	421	16	transferred	transfer	VERB
ftr-366	421	17	property	property	NOUN
ftr-366	421	18	to	to	ADP
ftr-366	421	19	ir	ir	PROPN
ftr-366	421	20	-	-	PROPN
ftr-366	421	21	ltd	ltd	NOUN
ftr-366	421	22	.	.	PROPN
ftr-366	421	23	solely	solely	ADV
ftr-366	421	24	in	in	ADP
ftr-366	421	25	exchange	exchange	NOUN
ftr-366	421	26	for	for	ADP
ftr-366	421	27	stock	stock	NOUN
ftr-366	421	28	.	.	PUNCT
ftr-366	422	1	the	the	DET
ftr-366	422	2	public	public	ADJ
ftr-366	422	3	shareholders	shareholder	NOUN
ftr-366	422	4	transferred	transfer	VERB
ftr-366	422	5	their	their	PRON
ftr-366	422	6	ir	ir	PROPN
ftr-366	422	7	-	-	PROPN
ftr-366	422	8	nj	nj	PROPN
ftr-366	422	9	shares	share	NOUN
ftr-366	422	10	in	in	ADP
ftr-366	422	11	exchange	exchange	NOUN
ftr-366	422	12	for	for	ADP
ftr-366	422	13	class	class	NOUN
ftr-366	422	14	a	a	DET
ftr-366	422	15	stock	stock	NOUN
ftr-366	422	16	.	.	PUNCT
ftr-366	423	1	ir	ir	PROPN
ftr-366	423	2	-	-	PROPN
ftr-366	423	3	nj	nj	PROPN
ftr-366	423	4	transferred	transfer	VERB
ftr-366	423	5	the	the	DET
ftr-366	423	6	assets	asset	NOUN
ftr-366	423	7	and	and	CCONJ
ftr-366	423	8	debt	debt	NOUN
ftr-366	423	9	in	in	ADP
ftr-366	423	10	exchange	exchange	NOUN
ftr-366	423	11	for	for	ADP
ftr-366	423	12	class	class	NOUN
ftr-366	423	13	b	b	PROPN
ftr-366	423	14	stock	stock	NOUN
ftr-366	423	15	.	.	PUNCT
ftr-366	424	1	immediately	immediately	ADV
ftr-366	424	2	after	after	ADP
ftr-366	424	3	the	the	DET
ftr-366	424	4	transfers	transfer	NOUN
ftr-366	424	5	,	,	PUNCT
ftr-366	424	6	the	the	DET
ftr-366	424	7	public	public	ADJ
ftr-366	424	8	shareholders	shareholder	NOUN
ftr-366	424	9	and	and	CCONJ
ftr-366	424	10	ir	ir	PROPN
ftr-366	424	11	-	-	PROPN
ftr-366	424	12	nj	nj	PROPN
ftr-366	424	13	collectively	collectively	ADV
ftr-366	424	14	were	be	AUX
ftr-366	424	15	in	in	ADP
ftr-366	424	16	control	control	NOUN
ftr-366	424	17	of	of	ADP
ftr-366	424	18	ir	ir	PROPN
ftr-366	424	19	-	-	PROPN
ftr-366	424	20	ltd	ltd	PROPN
ftr-366	424	21	.	.	PUNCT
ftr-366	425	1	the	the	DET
ftr-366	425	2	public	public	ADJ
ftr-366	425	3	shareholders	shareholder	NOUN
ftr-366	425	4	owned	own	VERB
ftr-366	425	5	100	100	NUM
ftr-366	425	6	%	%	NOUN
ftr-366	425	7	of	of	ADP
ftr-366	425	8	the	the	DET
ftr-366	425	9	ir	ir	PROPN
ftr-366	425	10	-	-	PROPN
ftr-366	425	11	ltd	ltd	PROPN
ftr-366	425	12	.	.	PROPN
ftr-366	425	13	class	class	PROPN
ftr-366	425	14	a	a	DET
ftr-366	425	15	voting	voting	NOUN
ftr-366	425	16	stock	stock	NOUN
ftr-366	425	17	.	.	PUNCT
ftr-366	426	1	ir	ir	PROPN
ftr-366	426	2	-	-	PROPN
ftr-366	426	3	nj	nj	PROPN
ftr-366	426	4	owned	own	VERB
ftr-366	426	5	100	100	NUM
ftr-366	426	6	%	%	NOUN
ftr-366	426	7	of	of	ADP
ftr-366	426	8	the	the	DET
ftr-366	426	9	b	b	PROPN
ftr-366	426	10	stock	stock	NOUN
ftr-366	426	11	,	,	PUNCT
ftr-366	426	12	the	the	DET
ftr-366	426	13	only	only	ADJ
ftr-366	426	14	other	other	ADJ
ftr-366	426	15	class	class	NOUN
ftr-366	426	16	of	of	ADP
ftr-366	426	17	stock	stock	NOUN
ftr-366	426	18	.	.	PUNCT
ftr-366	427	1	therefore	therefore	ADV
ftr-366	427	2	all	all	DET
ftr-366	427	3	the	the	DET
ftr-366	427	4	transfers	transfer	NOUN
ftr-366	427	5	to	to	ADP
ftr-366	427	6	ir	ir	PROPN
ftr-366	427	7	-	-	PROPN
ftr-366	427	8	ltd	ltd	PROPN
ftr-366	427	9	.	.	PROPN
ftr-366	427	10	qualified	qualified	ADJ
ftr-366	427	11	under	under	ADP
ftr-366	427	12	section	section	NOUN
ftr-366	427	13	351	351	NUM
ftr-366	427	14	.	.	PUNCT
ftr-366	428	1	91	91	NUM
ftr-366	428	2	the	the	DET
ftr-366	428	3	merger	merger	NOUN
ftr-366	428	4	,	,	PUNCT
ftr-366	428	5	standing	stand	VERB
ftr-366	428	6	alone	alone	ADV
ftr-366	428	7	,	,	PUNCT
ftr-366	428	8	also	also	ADV
ftr-366	428	9	likely	likely	ADV
ftr-366	428	10	qualified	qualified	ADJ
ftr-366	428	11	as	as	ADP
ftr-366	428	12	a	a	DET
ftr-366	428	13	b	b	NOUN
ftr-366	428	14	reorganization	reorganization	NOUN
ftr-366	428	15	.	.	PUNCT
ftr-366	429	1	section	section	NOUN
ftr-366	429	2	368(a)(1)(b	368(a)(1)(b	NUM
ftr-366	429	3	)	)	PUNCT
ftr-366	429	4	defines	define	VERB
ftr-366	429	5	a	a	DET
ftr-366	429	6	“	"	PUNCT
ftr-366	429	7	b	b	NOUN
ftr-366	429	8	”	"	PUNCT
ftr-366	429	9	reorganization	reorganization	NOUN
ftr-366	429	10	as	as	ADP
ftr-366	429	11	the	the	DET
ftr-366	429	12	acquisition	acquisition	NOUN
ftr-366	429	13	by	by	ADP
ftr-366	429	14	one	one	NUM
ftr-366	429	15	corporation	corporation	NOUN
ftr-366	429	16	,	,	PUNCT
ftr-366	429	17	in	in	ADP
ftr-366	429	18	exchange	exchange	NOUN
ftr-366	429	19	solely	solely	ADV
ftr-366	429	20	for	for	ADP
ftr-366	429	21	all	all	PRON
ftr-366	429	22	or	or	CCONJ
ftr-366	429	23	a	a	DET
ftr-366	429	24	part	part	NOUN
ftr-366	429	25	of	of	ADP
ftr-366	429	26	its	its	PRON
ftr-366	429	27	voting	voting	NOUN
ftr-366	429	28	stock	stock	NOUN
ftr-366	429	29	or	or	CCONJ
ftr-366	429	30	its	its	PRON
ftr-366	429	31	parent	parent	NOUN
ftr-366	429	32	’s	’s	PART
ftr-366	429	33	voting	voting	NOUN
ftr-366	429	34	stock	stock	NOUN
ftr-366	429	35	,	,	PUNCT
ftr-366	429	36	of	of	ADP
ftr-366	429	37	stock	stock	NOUN
ftr-366	429	38	of	of	ADP
ftr-366	429	39	another	another	DET
ftr-366	429	40	corporation	corporation	NOUN
ftr-366	429	41	if	if	SCONJ
ftr-366	429	42	,	,	PUNCT
ftr-366	429	43	immediately	immediately	ADV
ftr-366	429	44	after	after	ADP
ftr-366	429	45	the	the	DET
ftr-366	429	46	acquisition	acquisition	NOUN
ftr-366	429	47	,	,	PUNCT
ftr-366	429	48	the	the	DET
ftr-366	429	49	acquiring	acquire	VERB
ftr-366	429	50	corporation	corporation	NOUN
ftr-366	429	51	has	have	VERB
ftr-366	429	52	control	control	NOUN
ftr-366	429	53	of	of	ADP
ftr-366	429	54	the	the	DET
ftr-366	429	55	other	other	ADJ
ftr-366	429	56	corporation	corporation	NOUN
ftr-366	429	57	.	.	PUNCT
ftr-366	430	1	92	92	NUM
ftr-366	430	2	we	we	PRON
ftr-366	430	3	need	need	VERB
ftr-366	430	4	to	to	PART
ftr-366	430	5	address	address	VERB
ftr-366	430	6	a	a	DET
ftr-366	430	7	threshold	threshold	NOUN
ftr-366	430	8	issue	issue	NOUN
ftr-366	430	9	similar	similar	ADJ
ftr-366	430	10	to	to	ADP
ftr-366	430	11	the	the	DET
ftr-366	430	12	issue	issue	NOUN
ftr-366	430	13	discussed	discuss	VERB
ftr-366	430	14	above	above	ADV
ftr-366	430	15	regarding	regard	VERB
ftr-366	430	16	section	section	NOUN
ftr-366	430	17	351	351	NUM
ftr-366	430	18	.	.	PUNCT
ftr-366	431	1	typically	typically	ADV
ftr-366	431	2	,	,	PUNCT
ftr-366	431	3	a	a	DET
ftr-366	431	4	b	b	NOUN
ftr-366	431	5	reorganization	reorganization	NOUN
ftr-366	431	6	involves	involve	VERB
ftr-366	431	7	a	a	DET
ftr-366	431	8	stockfor	stockfor	ADJ
ftr-366	431	9	-	-	PUNCT
ftr-366	431	10	stock	stock	NOUN
ftr-366	431	11	exchange	exchange	NOUN
ftr-366	431	12	between	between	ADP
ftr-366	431	13	the	the	DET
ftr-366	431	14	target	target	NOUN
ftr-366	431	15	shareholders	shareholder	NOUN
ftr-366	431	16	and	and	CCONJ
ftr-366	431	17	the	the	DET
ftr-366	431	18	acquiring	acquire	VERB
ftr-366	431	19	corporation	corporation	NOUN
ftr-366	431	20	.	.	PUNCT
ftr-366	432	1	93	93	NUM
ftr-366	432	2	but	but	CCONJ
ftr-366	432	3	the	the	DET
ftr-366	432	4	ir	ir	PROPN
ftr-366	432	5	-	-	PROPN
ftr-366	432	6	nj	nj	PROPN
ftr-366	432	7	shareholders	shareholder	NOUN
ftr-366	432	8	did	do	AUX
ftr-366	432	9	not	not	PART
ftr-366	432	10	actually	actually	ADV
ftr-366	432	11	transfer	transfer	VERB
ftr-366	432	12	their	their	PRON
ftr-366	432	13	shares	share	NOUN
ftr-366	432	14	to	to	ADP
ftr-366	432	15	ir	ir	PROPN
ftr-366	432	16	-	-	PROPN
ftr-366	432	17	ltd	ltd	PROPN
ftr-366	432	18	.	.	PROPN
ftr-366	432	19	ir	ir	PROPN
ftr-366	432	20	-	-	PROPN
ftr-366	432	21	ltd	ltd	PROPN
ftr-366	432	22	.	.	PROPN
ftr-366	432	23	acquired	acquire	VERB
ftr-366	432	24	the	the	DET
ftr-366	432	25	ir	ir	PROPN
ftr-366	432	26	-	-	PROPN
ftr-366	432	27	nj	nj	PROPN
ftr-366	432	28	shares	share	NOUN
ftr-366	432	29	indirectly	indirectly	ADV
ftr-366	432	30	as	as	ADP
ftr-366	432	31	a	a	DET
ftr-366	432	32	result	result	NOUN
ftr-366	432	33	of	of	ADP
ftr-366	432	34	the	the	DET
ftr-366	432	35	merger	merger	NOUN
ftr-366	432	36	.	.	PUNCT
ftr-366	433	1	however	however	ADV
ftr-366	433	2	,	,	PUNCT
ftr-366	433	3	the	the	DET
ftr-366	433	4	end	end	NOUN
ftr-366	433	5	result	result	NOUN
ftr-366	433	6	of	of	ADP
ftr-366	433	7	all	all	DET
ftr-366	433	8	the	the	DET
ftr-366	433	9	steps	step	NOUN
ftr-366	433	10	in	in	ADP
ftr-366	433	11	the	the	DET
ftr-366	433	12	transaction	transaction	NOUN
ftr-366	433	13	was	be	AUX
ftr-366	433	14	the	the	DET
ftr-366	433	15	same	same	ADJ
ftr-366	433	16	as	as	SCONJ
ftr-366	433	17	if	if	SCONJ
ftr-366	433	18	the	the	DET
ftr-366	433	19	ir	ir	PROPN
ftr-366	433	20	-	-	PROPN
ftr-366	433	21	nj	nj	PROPN
ftr-366	433	22	public	public	ADJ
ftr-366	433	23	shareholders	shareholder	NOUN
ftr-366	433	24	actually	actually	ADV
ftr-366	433	25	transferred	transfer	VERB
ftr-366	433	26	their	their	PRON
ftr-366	433	27	shares	share	NOUN
ftr-366	433	28	to	to	ADP
ftr-366	433	29	ir	ir	PROPN
ftr-366	433	30	-	-	PROPN
ftr-366	433	31	ltd	ltd	NOUN
ftr-366	433	32	.	.	PROPN
ftr-366	433	33	in	in	ADP
ftr-366	433	34	exchange	exchange	NOUN
ftr-366	433	35	for	for	ADP
ftr-366	433	36	the	the	DET
ftr-366	433	37	ir	ir	PROPN
ftr-366	433	38	-	-	PROPN
ftr-366	433	39	ltd	ltd	PROPN
ftr-366	433	40	.	.	PROPN
ftr-366	433	41	class	class	NOUN
ftr-366	433	42	a	a	DET
ftr-366	433	43	shares	share	NOUN
ftr-366	433	44	.	.	PUNCT
ftr-366	434	1	we	we	PRON
ftr-366	434	2	disregard	disregard	VERB
ftr-366	434	3	the	the	DET
ftr-366	434	4	transitory	transitory	ADJ
ftr-366	434	5	existence	existence	NOUN
ftr-366	434	6	of	of	ADP
ftr-366	434	7	ir	ir	PROPN
ftr-366	434	8	-	-	PROPN
ftr-366	434	9	merger	merger	PROPN
ftr-366	434	10	corp	corp	PROPN
ftr-366	434	11	.	.	PROPN
ftr-366	434	12	94	94	NUM
ftr-366	434	13	the	the	DET
ftr-366	434	14	merger	merger	NOUN
ftr-366	434	15	was	be	AUX
ftr-366	434	16	merely	merely	ADV
ftr-366	434	17	a	a	DET
ftr-366	434	18	means	means	NOUN
ftr-366	434	19	of	of	ADP
ftr-366	434	20	transferring	transfer	VERB
ftr-366	434	21	the	the	DET
ftr-366	434	22	ir	ir	PROPN
ftr-366	434	23	-	-	PROPN
ftr-366	434	24	nj	nj	PROPN
ftr-366	434	25	stock	stock	NOUN
ftr-366	434	26	to	to	ADP
ftr-366	434	27	ir	ir	PROPN
ftr-366	434	28	-	-	PROPN
ftr-366	434	29	ltd	ltd	PROPN
ftr-366	434	30	.	.	PROPN
ftr-366	434	31	,	,	PUNCT
ftr-366	434	32	95	95	NUM
ftr-366	434	33	and	and	CCONJ
ftr-366	434	34	a	a	DET
ftr-366	434	35	means	means	NOUN
ftr-366	434	36	of	of	ADP
ftr-366	434	37	transferring	transfer	VERB
ftr-366	434	38	the	the	DET
ftr-366	434	39	irltd	irltd	PROPN
ftr-366	434	40	.	.	PUNCT
ftr-366	435	1	class	class	NOUN
ftr-366	435	2	a	a	DET
ftr-366	435	3	stock	stock	NOUN
ftr-366	435	4	to	to	ADP
ftr-366	435	5	the	the	DET
ftr-366	435	6	ir	ir	PROPN
ftr-366	435	7	-	-	PROPN
ftr-366	435	8	nj	nj	PROPN
ftr-366	435	9	shareholders	shareholder	NOUN
ftr-366	435	10	.	.	PUNCT
ftr-366	436	1	therefore	therefore	ADV
ftr-366	436	2	we	we	PRON
ftr-366	436	3	analyze	analyze	VERB
ftr-366	436	4	the	the	DET
ftr-366	436	5	transaction	transaction	NOUN
ftr-366	436	6	as	as	SCONJ
ftr-366	436	7	though	though	SCONJ
ftr-366	436	8	the	the	DET
ftr-366	436	9	ir	ir	PROPN
ftr-366	436	10	-	-	PROPN
ftr-366	436	11	nj	nj	PROPN
ftr-366	436	12	shareholders	shareholder	NOUN
ftr-366	436	13	actually	actually	ADV
ftr-366	436	14	transferred	transfer	VERB
ftr-366	436	15	their	their	PRON
ftr-366	436	16	ir	ir	PROPN
ftr-366	436	17	-	-	PROPN
ftr-366	436	18	nj	nj	PROPN
ftr-366	436	19	shares	share	NOUN
ftr-366	436	20	to	to	ADP
ftr-366	436	21	ir	ir	PROPN
ftr-366	436	22	-	-	PROPN
ftr-366	436	23	ltd	ltd	NOUN
ftr-366	436	24	.	.	PROPN
ftr-366	437	1	in	in	ADP
ftr-366	437	2	exchange	exchange	NOUN
ftr-366	437	3	for	for	ADP
ftr-366	437	4	ir	ir	PROPN
ftr-366	437	5	-	-	PROPN
ftr-366	437	6	ltd	ltd	NOUN
ftr-366	437	7	.	.	PROPN
ftr-366	437	8	shares	share	NOUN
ftr-366	437	9	.	.	PUNCT
ftr-366	438	1	96	96	NUM
ftr-366	438	2	ir	ir	PROPN
ftr-366	438	3	-	-	PROPN
ftr-366	438	4	ltd	ltd	PROPN
ftr-366	438	5	.	.	PROPN
ftr-366	438	6	acquired	acquire	VERB
ftr-366	438	7	stock	stock	NOUN
ftr-366	438	8	in	in	ADP
ftr-366	438	9	ir	ir	PROPN
ftr-366	438	10	-	-	NOUN
ftr-366	438	11	nj	nj	PROPN
ftr-366	438	12	in	in	ADP
ftr-366	438	13	exchange	exchange	NOUN
ftr-366	438	14	for	for	ADP
ftr-366	438	15	its	its	PRON
ftr-366	438	16	own	own	ADJ
ftr-366	438	17	voting	voting	NOUN
ftr-366	438	18	stock	stock	NOUN
ftr-366	438	19	.	.	PUNCT
ftr-366	439	1	after	after	SCONJ
ftr-366	439	2	the	the	DET
ftr-366	439	3	transaction	transaction	NOUN
ftr-366	439	4	ir	ir	PROPN
ftr-366	439	5	-	-	PROPN
ftr-366	439	6	ltd	ltd	PROPN
ftr-366	439	7	.	.	PROPN
ftr-366	439	8	had	have	VERB
ftr-366	439	9	control	control	NOUN
ftr-366	439	10	of	of	ADP
ftr-366	439	11	ir	ir	PROPN
ftr-366	439	12	-	-	PROPN
ftr-366	439	13	nj	nj	PROPN
ftr-366	439	14	.	.	PUNCT
ftr-366	440	1	the	the	DET
ftr-366	440	2	transaction	transaction	NOUN
ftr-366	440	3	met	meet	VERB
ftr-366	440	4	the	the	DET
ftr-366	440	5	statutory	statutory	ADJ
ftr-366	440	6	definition	definition	NOUN
ftr-366	440	7	of	of	ADP
ftr-366	440	8	a	a	DET
ftr-366	440	9	b	b	NOUN
ftr-366	440	10	reorganization	reorganization	NOUN
ftr-366	440	11	.	.	PUNCT
ftr-366	441	1	there	there	PRON
ftr-366	441	2	is	be	VERB
ftr-366	441	3	another	another	DET
ftr-366	441	4	possible	possible	ADJ
ftr-366	441	5	issue	issue	NOUN
ftr-366	441	6	.	.	PUNCT
ftr-366	442	1	for	for	ADP
ftr-366	442	2	an	an	DET
ftr-366	442	3	exchange	exchange	NOUN
ftr-366	442	4	to	to	PART
ftr-366	442	5	qualify	qualify	VERB
ftr-366	442	6	as	as	ADP
ftr-366	442	7	a	a	DET
ftr-366	442	8	“	"	PUNCT
ftr-366	442	9	b	b	NOUN
ftr-366	442	10	”	"	PUNCT
ftr-366	442	11	reorganization	reorganization	NOUN
ftr-366	442	12	,	,	PUNCT
ftr-366	442	13	the	the	DET
ftr-366	442	14	acquiring	acquire	VERB
ftr-366	442	15	corporation	corporation	NOUN
ftr-366	442	16	must	must	AUX
ftr-366	442	17	acquire	acquire	VERB
ftr-366	442	18	the	the	DET
ftr-366	442	19	stock	stock	NOUN
ftr-366	442	20	of	of	ADP
ftr-366	442	21	the	the	DET
ftr-366	442	22	target	target	NOUN
ftr-366	442	23	“	"	PUNCT
ftr-366	442	24	solely	solely	ADV
ftr-366	442	25	for	for	ADP
ftr-366	442	26	all	all	PRON
ftr-366	442	27	or	or	CCONJ
ftr-366	442	28	a	a	DET
ftr-366	442	29	part	part	NOUN
ftr-366	442	30	of	of	ADP
ftr-366	442	31	its	its	PRON
ftr-366	442	32	voting	voting	NOUN
ftr-366	442	33	stock	stock	NOUN
ftr-366	442	34	.	.	PUNCT
ftr-366	442	35	”	"	PUNCT
ftr-366	443	1	97	97	NUM
ftr-366	443	2	on	on	ADP
ftr-366	443	3	the	the	DET
ftr-366	443	4	same	same	ADJ
ftr-366	443	5	day	day	NOUN
ftr-366	443	6	as	as	SCONJ
ftr-366	443	7	the	the	DET
ftr-366	443	8	purported	purport	VERB
ftr-366	443	9	reorganization	reorganization	NOUN
ftr-366	443	10	,	,	PUNCT
ftr-366	443	11	ir	ir	PROPN
ftr-366	443	12	-	-	PROPN
ftr-366	443	13	ltd	ltd	PROPN
ftr-366	443	14	.	.	PROPN
ftr-366	443	15	issued	issue	VERB
ftr-366	443	16	class	class	PROPN
ftr-366	443	17	b	b	PROPN
ftr-366	443	18	stock	stock	NOUN
ftr-366	443	19	to	to	ADP
ftr-366	443	20	ir	ir	PROPN
ftr-366	443	21	-	-	PROPN
ftr-366	443	22	nj	nj	PROPN
ftr-366	443	23	and	and	CCONJ
ftr-366	443	24	its	its	PRON
ftr-366	443	25	91	91	NUM
ftr-366	443	26	.	.	PUNCT
ftr-366	444	1	see	see	VERB
ftr-366	444	2	peterson	peterson	PROPN
ftr-366	444	3	&	&	CCONJ
ftr-366	444	4	cohen	cohen	PROPN
ftr-366	444	5	,	,	PUNCT
ftr-366	444	6	supra	supra	PROPN
ftr-366	444	7	note	note	PROPN
ftr-366	444	8	6	6	NUM
ftr-366	444	9	,	,	PUNCT
ftr-366	444	10	at	at	ADP
ftr-366	444	11	171	171	NUM
ftr-366	444	12	&	&	CCONJ
ftr-366	444	13	n.71	n.71	PROPN
ftr-366	444	14	.	.	PROPN
ftr-366	444	15	92	92	NUM
ftr-366	444	16	.	.	PUNCT
ftr-366	445	1	irc	irc	PROPN
ftr-366	445	2	§	§	PROPN
ftr-366	445	3	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-366	445	4	)	)	PUNCT
ftr-366	445	5	.	.	PUNCT
ftr-366	446	1	93	93	NUM
ftr-366	446	2	.	.	PUNCT
ftr-366	447	1	bittker	bittker	PROPN
ftr-366	447	2	&	&	CCONJ
ftr-366	447	3	eustice	eustice	PROPN
ftr-366	447	4	,	,	PUNCT
ftr-366	447	5	supra	supra	PROPN
ftr-366	447	6	note	note	NOUN
ftr-366	447	7	89	89	NUM
ftr-366	447	8	¶	¶	NUM
ftr-366	447	9	12.23[4	12.23[4	NUM
ftr-366	447	10	]	]	PUNCT
ftr-366	447	11	.	.	PUNCT
ftr-366	448	1	94	94	NUM
ftr-366	448	2	.	.	PUNCT
ftr-366	449	1	rev	rev	PROPN
ftr-366	449	2	.	.	PUNCT
ftr-366	450	1	rul	rul	PROPN
ftr-366	450	2	.	.	PUNCT
ftr-366	451	1	67	67	NUM
ftr-366	451	2	-	-	SYM
ftr-366	451	3	448	448	NUM
ftr-366	451	4	,	,	PUNCT
ftr-366	451	5	1967	1967	NUM
ftr-366	451	6	-	-	SYM
ftr-366	451	7	2	2	NUM
ftr-366	451	8	c.b	c.b	PROPN
ftr-366	451	9	.	.	PROPN
ftr-366	451	10	144	144	NUM
ftr-366	451	11	;	;	PUNCT
ftr-366	451	12	peterson	peterson	PROPN
ftr-366	451	13	&	&	CCONJ
ftr-366	451	14	cohen	cohen	PROPN
ftr-366	451	15	,	,	PUNCT
ftr-366	451	16	supra	supra	PROPN
ftr-366	451	17	note	note	PROPN
ftr-366	451	18	6	6	NUM
ftr-366	451	19	,	,	PUNCT
ftr-366	451	20	at	at	ADP
ftr-366	451	21	164	164	NUM
ftr-366	451	22	;	;	PUNCT
ftr-366	451	23	hicks	hick	NOUN
ftr-366	451	24	,	,	PUNCT
ftr-366	451	25	supra	supra	PROPN
ftr-366	451	26	note	note	PROPN
ftr-366	451	27	6	6	NUM
ftr-366	451	28	,	,	PUNCT
ftr-366	451	29	at	at	ADP
ftr-366	451	30	909	909	NUM
ftr-366	451	31	.	.	PUNCT
ftr-366	452	1	95	95	NUM
ftr-366	452	2	.	.	PUNCT
ftr-366	453	1	peterson	peterson	PROPN
ftr-366	453	2	&	&	CCONJ
ftr-366	453	3	cohen	cohen	PROPN
ftr-366	453	4	,	,	PUNCT
ftr-366	453	5	supra	supra	PROPN
ftr-366	453	6	note	note	PROPN
ftr-366	453	7	6	6	NUM
ftr-366	453	8	,	,	PUNCT
ftr-366	453	9	at	at	ADP
ftr-366	453	10	164	164	NUM
ftr-366	453	11	.	.	PUNCT
ftr-366	454	1	96	96	NUM
ftr-366	454	2	.	.	PUNCT
ftr-366	455	1	see	see	VERB
ftr-366	455	2	i	i	PRON
ftr-366	455	3	d.	d.	PROPN
ftr-366	455	4	97	97	NUM
ftr-366	455	5	.	.	PUNCT
ftr-366	456	1	irc	irc	PROPN
ftr-366	456	2	§	§	PROPN
ftr-366	456	3	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-366	456	4	)	)	PUNCT
ftr-366	456	5	(	(	PUNCT
ftr-366	456	6	emphasis	emphasis	NOUN
ftr-366	456	7	added	add	VERB
ftr-366	456	8	)	)	PUNCT
ftr-366	456	9	.	.	PUNCT
ftr-366	457	1	88	88	NUM
ftr-366	457	2	florida	florida	PROPN
ftr-366	457	3	tax	tax	NOUN
ftr-366	457	4	review	review	NOUN
ftr-366	457	5	[	[	X
ftr-366	457	6	vol	vol	NOUN
ftr-366	457	7	.	.	PUNCT
ftr-366	457	8	9:2	9:2	NUM
ftr-366	457	9	subsidiaries	subsidiary	NOUN
ftr-366	457	10	.	.	PUNCT
ftr-366	458	1	the	the	DET
ftr-366	458	2	class	class	NOUN
ftr-366	458	3	b	b	PROPN
ftr-366	458	4	stockholders	stockholder	NOUN
ftr-366	458	5	could	could	AUX
ftr-366	458	6	not	not	PART
ftr-366	458	7	vote	vote	VERB
ftr-366	458	8	,	,	PUNCT
ftr-366	458	9	except	except	SCONJ
ftr-366	458	10	in	in	ADP
ftr-366	458	11	limited	limited	ADJ
ftr-366	458	12	circumstances	circumstance	NOUN
ftr-366	458	13	specified	specify	VERB
ftr-366	458	14	under	under	ADP
ftr-366	458	15	bermuda	bermuda	NOUN
ftr-366	458	16	law	law	NOUN
ftr-366	458	17	.	.	PUNCT
ftr-366	459	1	98	98	NUM
ftr-366	460	1	the	the	DET
ftr-366	460	2	irs	irs	PROPN
ftr-366	460	3	might	might	AUX
ftr-366	460	4	argue	argue	VERB
ftr-366	460	5	,	,	PUNCT
ftr-366	460	6	using	use	VERB
ftr-366	460	7	the	the	DET
ftr-366	460	8	step	step	NOUN
ftr-366	460	9	transaction	transaction	NOUN
ftr-366	460	10	doctrine	doctrine	NOUN
ftr-366	460	11	,	,	PUNCT
ftr-366	460	12	that	that	SCONJ
ftr-366	460	13	using	use	VERB
ftr-366	460	14	the	the	DET
ftr-366	460	15	nonvoting	nonvoting	PROPN
ftr-366	460	16	b	b	PROPN
ftr-366	460	17	stock	stock	NOUN
ftr-366	460	18	disqualified	disqualify	VERB
ftr-366	460	19	the	the	DET
ftr-366	460	20	transaction	transaction	NOUN
ftr-366	460	21	as	as	ADP
ftr-366	460	22	a	a	DET
ftr-366	460	23	b	b	NOUN
ftr-366	460	24	reorganization	reorganization	NOUN
ftr-366	460	25	.	.	PUNCT
ftr-366	461	1	but	but	CCONJ
ftr-366	461	2	ir	ir	PROPN
ftr-366	461	3	-	-	PROPN
ftr-366	461	4	ltd	ltd	PROPN
ftr-366	461	5	.	.	PROPN
ftr-366	461	6	did	do	AUX
ftr-366	461	7	not	not	PART
ftr-366	461	8	acquire	acquire	VERB
ftr-366	461	9	any	any	DET
ftr-366	461	10	ir	ir	PROPN
ftr-366	461	11	-	-	PROPN
ftr-366	461	12	nj	nj	PROPN
ftr-366	461	13	stock	stock	NOUN
ftr-366	461	14	in	in	ADP
ftr-366	461	15	exchange	exchange	NOUN
ftr-366	461	16	for	for	ADP
ftr-366	461	17	the	the	DET
ftr-366	461	18	b	b	PROPN
ftr-366	461	19	stock	stock	NOUN
ftr-366	461	20	.	.	PUNCT
ftr-366	462	1	it	it	PRON
ftr-366	462	2	acquired	acquire	VERB
ftr-366	462	3	other	other	ADJ
ftr-366	462	4	assets	asset	NOUN
ftr-366	462	5	,	,	PUNCT
ftr-366	462	6	namely	namely	ADV
ftr-366	462	7	stock	stock	NOUN
ftr-366	462	8	in	in	ADP
ftr-366	462	9	ir	ir	PROPN
ftr-366	462	10	-	-	PROPN
ftr-366	462	11	nj	nj	PROPN
ftr-366	462	12	’s	’s	PART
ftr-366	462	13	subsidiaries	subsidiary	NOUN
ftr-366	462	14	and	and	CCONJ
ftr-366	462	15	a	a	DET
ftr-366	462	16	note	note	NOUN
ftr-366	462	17	.	.	PUNCT
ftr-366	463	1	the	the	DET
ftr-366	463	2	exchange	exchange	NOUN
ftr-366	463	3	of	of	ADP
ftr-366	463	4	assets	asset	NOUN
ftr-366	463	5	and	and	CCONJ
ftr-366	463	6	debt	debt	NOUN
ftr-366	463	7	for	for	ADP
ftr-366	463	8	the	the	DET
ftr-366	463	9	b	b	PROPN
ftr-366	463	10	stock	stock	NOUN
ftr-366	463	11	should	should	AUX
ftr-366	463	12	not	not	PART
ftr-366	463	13	affect	affect	VERB
ftr-366	463	14	the	the	DET
ftr-366	463	15	status	status	NOUN
ftr-366	463	16	of	of	ADP
ftr-366	463	17	the	the	DET
ftr-366	463	18	b	b	PROPN
ftr-366	463	19	reorganization	reorganization	NOUN
ftr-366	463	20	.	.	PUNCT
ftr-366	464	1	99	99	NUM
ftr-366	464	2	besides	besides	SCONJ
ftr-366	464	3	meeting	meet	VERB
ftr-366	464	4	the	the	DET
ftr-366	464	5	definition	definition	NOUN
ftr-366	464	6	in	in	ADP
ftr-366	464	7	the	the	DET
ftr-366	464	8	statute	statute	NOUN
ftr-366	464	9	,	,	PUNCT
ftr-366	464	10	a	a	DET
ftr-366	464	11	reorganization	reorganization	NOUN
ftr-366	464	12	must	must	AUX
ftr-366	464	13	satisfy	satisfy	VERB
ftr-366	464	14	some	some	DET
ftr-366	464	15	judicially	judicially	ADV
ftr-366	464	16	created	create	VERB
ftr-366	464	17	requirements	requirement	NOUN
ftr-366	464	18	.	.	PUNCT
ftr-366	465	1	100	100	NUM
ftr-366	465	2	one	one	NUM
ftr-366	465	3	requirement	requirement	NOUN
ftr-366	465	4	is	be	AUX
ftr-366	465	5	the	the	DET
ftr-366	465	6	continuity	continuity	NOUN
ftr-366	465	7	of	of	ADP
ftr-366	465	8	business	business	NOUN
ftr-366	465	9	enterprise	enterprise	NOUN
ftr-366	465	10	(	(	PUNCT
ftr-366	465	11	cobe	cobe	PROPN
ftr-366	465	12	)	)	PUNCT
ftr-366	465	13	.	.	PUNCT
ftr-366	466	1	101	101	NUM
ftr-366	466	2	the	the	DET
ftr-366	466	3	acquiring	acquire	VERB
ftr-366	466	4	corporation	corporation	NOUN
ftr-366	466	5	must	must	AUX
ftr-366	466	6	continue	continue	VERB
ftr-366	466	7	the	the	DET
ftr-366	466	8	business	business	NOUN
ftr-366	466	9	enterprise	enterprise	NOUN
ftr-366	466	10	of	of	ADP
ftr-366	466	11	the	the	DET
ftr-366	466	12	target	target	NOUN
ftr-366	466	13	under	under	ADP
ftr-366	466	14	modified	modify	VERB
ftr-366	466	15	corporate	corporate	ADJ
ftr-366	466	16	form	form	NOUN
ftr-366	466	17	.	.	PUNCT
ftr-366	467	1	102	102	NUM
ftr-366	467	2	on	on	ADP
ftr-366	467	3	the	the	DET
ftr-366	467	4	same	same	ADJ
ftr-366	467	5	day	day	NOUN
ftr-366	467	6	as	as	ADP
ftr-366	467	7	the	the	DET
ftr-366	467	8	purported	purport	VERB
ftr-366	467	9	reorganization	reorganization	NOUN
ftr-366	467	10	,	,	PUNCT
ftr-366	467	11	ir	ir	PROPN
ftr-366	467	12	-	-	ADJ
ftr-366	467	13	nj	nj	PROPN
ftr-366	467	14	transferred	transfer	VERB
ftr-366	467	15	stock	stock	NOUN
ftr-366	467	16	in	in	ADP
ftr-366	467	17	its	its	PRON
ftr-366	467	18	foreign	foreign	ADJ
ftr-366	467	19	subsidiaries	subsidiary	NOUN
ftr-366	467	20	to	to	ADP
ftr-366	467	21	ir	ir	PROPN
ftr-366	467	22	-	-	PROPN
ftr-366	467	23	ltd	ltd	NOUN
ftr-366	467	24	.	.	PUNCT
ftr-366	468	1	using	use	VERB
ftr-366	468	2	the	the	DET
ftr-366	468	3	step	step	NOUN
ftr-366	468	4	transaction	transaction	NOUN
ftr-366	468	5	doctrine	doctrine	NOUN
ftr-366	468	6	,	,	PUNCT
ftr-366	468	7	the	the	DET
ftr-366	468	8	irs	irs	PROPN
ftr-366	468	9	might	might	AUX
ftr-366	468	10	argue	argue	VERB
ftr-366	468	11	that	that	SCONJ
ftr-366	468	12	this	this	DET
ftr-366	468	13	transfer	transfer	NOUN
ftr-366	468	14	disqualified	disqualify	VERB
ftr-366	468	15	the	the	DET
ftr-366	468	16	b	b	NOUN
ftr-366	468	17	reorganization	reorganization	NOUN
ftr-366	468	18	because	because	SCONJ
ftr-366	468	19	ir	ir	PROPN
ftr-366	468	20	-	-	PROPN
ftr-366	468	21	nj	nj	NOUN
ftr-366	468	22	disposed	dispose	VERB
ftr-366	468	23	of	of	ADP
ftr-366	468	24	some	some	PRON
ftr-366	468	25	of	of	ADP
ftr-366	468	26	its	its	PRON
ftr-366	468	27	business	business	NOUN
ftr-366	468	28	assets	asset	NOUN
ftr-366	468	29	before	before	ADP
ftr-366	468	30	the	the	DET
ftr-366	468	31	reorganization	reorganization	NOUN
ftr-366	468	32	,	,	PUNCT
ftr-366	468	33	partially	partially	ADV
ftr-366	468	34	destroying	destroy	VERB
ftr-366	468	35	the	the	DET
ftr-366	468	36	continuity	continuity	NOUN
ftr-366	468	37	of	of	ADP
ftr-366	468	38	the	the	DET
ftr-366	468	39	business	business	NOUN
ftr-366	468	40	.	.	PUNCT
ftr-366	469	1	103	103	NUM
ftr-366	470	1	but	but	CCONJ
ftr-366	470	2	ir	ir	PROPN
ftr-366	470	3	-	-	PROPN
ftr-366	470	4	nj	nj	PROPN
ftr-366	470	5	transferred	transfer	VERB
ftr-366	470	6	the	the	DET
ftr-366	470	7	stock	stock	NOUN
ftr-366	470	8	to	to	ADP
ftr-366	470	9	ir	ir	PROPN
ftr-366	470	10	-	-	PROPN
ftr-366	470	11	ltd	ltd	PROPN
ftr-366	470	12	.	.	PROPN
ftr-366	470	13	,	,	PUNCT
ftr-366	470	14	the	the	DET
ftr-366	470	15	acquiring	acquire	VERB
ftr-366	470	16	corporation	corporation	NOUN
ftr-366	470	17	.	.	PUNCT
ftr-366	471	1	this	this	DET
ftr-366	471	2	transfer	transfer	NOUN
ftr-366	471	3	should	should	AUX
ftr-366	471	4	not	not	PART
ftr-366	471	5	violate	violate	VERB
ftr-366	471	6	the	the	DET
ftr-366	471	7	cobe	cobe	PROPN
ftr-366	471	8	requirement	requirement	NOUN
ftr-366	471	9	.	.	PUNCT
ftr-366	472	1	104	104	NUM
ftr-366	473	1	therefore	therefore	ADV
ftr-366	473	2	the	the	DET
ftr-366	473	3	merger	merger	NOUN
ftr-366	473	4	likely	likely	ADV
ftr-366	473	5	qualified	qualified	ADJ
ftr-366	473	6	as	as	ADP
ftr-366	473	7	a	a	DET
ftr-366	473	8	b	b	NOUN
ftr-366	473	9	reorganization	reorganization	NOUN
ftr-366	473	10	.	.	PUNCT
ftr-366	474	1	the	the	DET
ftr-366	474	2	merger	merger	NOUN
ftr-366	474	3	also	also	ADV
ftr-366	474	4	appeared	appear	VERB
ftr-366	474	5	to	to	PART
ftr-366	474	6	qualify	qualify	VERB
ftr-366	474	7	as	as	ADP
ftr-366	474	8	an	an	DET
ftr-366	474	9	a	a	DET
ftr-366	474	10	reorganization	reorganization	NOUN
ftr-366	474	11	pursuant	pursuant	NOUN
ftr-366	474	12	to	to	ADP
ftr-366	474	13	section	section	NOUN
ftr-366	474	14	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-366	474	15	)	)	PUNCT
ftr-366	474	16	.	.	PUNCT
ftr-366	475	1	105	105	NUM
ftr-366	475	2	that	that	DET
ftr-366	475	3	provision	provision	NOUN
ftr-366	475	4	authorizes	authorize	VERB
ftr-366	475	5	a	a	DET
ftr-366	475	6	merger	merger	NOUN
ftr-366	475	7	using	use	VERB
ftr-366	475	8	the	the	DET
ftr-366	475	9	98	98	NUM
ftr-366	475	10	.	.	PUNCT
ftr-366	476	1	ir	ir	PROPN
ftr-366	476	2	proxy	proxy	NOUN
ftr-366	476	3	/	/	SYM
ftr-366	476	4	prospectus	prospectus	NOUN
ftr-366	476	5	,	,	PUNCT
ftr-366	476	6	supra	supra	PROPN
ftr-366	476	7	note	note	NOUN
ftr-366	476	8	7	7	NUM
ftr-366	476	9	,	,	PUNCT
ftr-366	476	10	at	at	ADP
ftr-366	476	11	26	26	NUM
ftr-366	476	12	.	.	PUNCT
ftr-366	477	1	99	99	NUM
ftr-366	477	2	.	.	PUNCT
ftr-366	478	1	see	see	VERB
ftr-366	478	2	bittker	bittker	NOUN
ftr-366	478	3	&	&	CCONJ
ftr-366	478	4	eustice	eustice	PROPN
ftr-366	478	5	,	,	PUNCT
ftr-366	478	6	supra	supra	PROPN
ftr-366	478	7	note	note	NOUN
ftr-366	478	8	89	89	NUM
ftr-366	478	9	¶	¶	NUM
ftr-366	478	10	12.23[3	12.23[3	NOUN
ftr-366	478	11	]	]	X
ftr-366	478	12	(	(	PUNCT
ftr-366	478	13	the	the	DET
ftr-366	478	14	acquiring	acquire	VERB
ftr-366	478	15	corporation	corporation	NOUN
ftr-366	478	16	can	can	AUX
ftr-366	478	17	use	use	VERB
ftr-366	478	18	consideration	consideration	NOUN
ftr-366	478	19	other	other	ADJ
ftr-366	478	20	than	than	ADP
ftr-366	478	21	voting	vote	VERB
ftr-366	478	22	stock	stock	NOUN
ftr-366	478	23	to	to	PART
ftr-366	478	24	acquire	acquire	VERB
ftr-366	478	25	various	various	ADJ
ftr-366	478	26	properties	property	NOUN
ftr-366	478	27	owned	own	VERB
ftr-366	478	28	by	by	ADP
ftr-366	478	29	the	the	DET
ftr-366	478	30	target	target	NOUN
ftr-366	478	31	corporation	corporation	NOUN
ftr-366	478	32	without	without	ADP
ftr-366	478	33	affecting	affect	VERB
ftr-366	478	34	the	the	DET
ftr-366	478	35	b	b	NOUN
ftr-366	478	36	reorganization	reorganization	NOUN
ftr-366	478	37	)	)	PUNCT
ftr-366	478	38	.	.	PUNCT
ftr-366	479	1	100	100	NUM
ftr-366	479	2	.	.	PUNCT
ftr-366	480	1	i	i	PRON
ftr-366	480	2	d.	d.	PROPN
ftr-366	480	3	¶	¶	PROPN
ftr-366	480	4	12.60	12.60	NUM
ftr-366	480	5	.	.	PUNCT
ftr-366	481	1	101	101	NUM
ftr-366	481	2	.	.	PUNCT
ftr-366	482	1	see	see	VERB
ftr-366	482	2	i	i	PRON
ftr-366	482	3	d.	d.	PROPN
ftr-366	482	4	¶	¶	PROPN
ftr-366	482	5	12.61[2	12.61[2	NUM
ftr-366	482	6	]	]	X
ftr-366	482	7	.	.	PUNCT
ftr-366	483	1	102	102	NUM
ftr-366	483	2	.	.	PUNCT
ftr-366	484	1	treas	treas	PROPN
ftr-366	484	2	.	.	PUNCT
ftr-366	485	1	reg	reg	PROPN
ftr-366	485	2	.	.	PUNCT
ftr-366	486	1	§	§	PROPN
ftr-366	486	2	1.368	1.368	NUM
ftr-366	486	3	-	-	SYM
ftr-366	486	4	1(b	1(b	NUM
ftr-366	486	5	)	)	PUNCT
ftr-366	486	6	;	;	PUNCT
ftr-366	486	7	bittker	bittker	NOUN
ftr-366	486	8	&	&	CCONJ
ftr-366	486	9	eustice	eustice	PROPN
ftr-366	486	10	,	,	PUNCT
ftr-366	486	11	supra	supra	PROPN
ftr-366	486	12	note	note	NOUN
ftr-366	486	13	89	89	NUM
ftr-366	486	14	¶	¶	NUM
ftr-366	486	15	12.61[2][a	12.61[2][a	PROPN
ftr-366	486	16	]	]	PUNCT
ftr-366	486	17	.	.	PUNCT
ftr-366	487	1	103	103	NUM
ftr-366	487	2	.	.	PUNCT
ftr-366	488	1	the	the	DET
ftr-366	488	2	cobe	cobe	PROPN
ftr-366	488	3	requirement	requirement	NOUN
ftr-366	488	4	applies	apply	VERB
ftr-366	488	5	to	to	PART
ftr-366	488	6	type	type	NOUN
ftr-366	488	7	b	b	NOUN
ftr-366	488	8	reorganizations	reorganization	NOUN
ftr-366	488	9	.	.	PUNCT
ftr-366	489	1	rev	rev	PROPN
ftr-366	489	2	.	.	PUNCT
ftr-366	490	1	rul	rul	PROPN
ftr-366	490	2	.	.	PUNCT
ftr-366	491	1	81	81	NUM
ftr-366	491	2	-	-	SYM
ftr-366	491	3	92	92	NUM
ftr-366	491	4	,	,	PUNCT
ftr-366	491	5	1981	1981	NUM
ftr-366	491	6	-	-	SYM
ftr-366	491	7	1	1	NUM
ftr-366	491	8	c.b	c.b	PROPN
ftr-366	491	9	.	.	PROPN
ftr-366	491	10	133	133	NUM
ftr-366	491	11	.	.	PUNCT
ftr-366	491	12	104	104	NUM
ftr-366	491	13	.	.	PUNCT
ftr-366	492	1	see	see	VERB
ftr-366	492	2	treas	treas	PROPN
ftr-366	492	3	.	.	PUNCT
ftr-366	493	1	reg	reg	PROPN
ftr-366	493	2	.	.	PUNCT
ftr-366	494	1	§	§	PROPN
ftr-366	494	2	1.368	1.368	NUM
ftr-366	494	3	-	-	SYM
ftr-366	494	4	1(d)(5	1(d)(5	NUM
ftr-366	494	5	)	)	PUNCT
ftr-366	494	6	,	,	PUNCT
ftr-366	494	7	example	example	NOUN
ftr-366	494	8	1	1	NUM
ftr-366	494	9	.	.	X
ftr-366	494	10	target	target	NOUN
ftr-366	494	11	sold	sell	VERB
ftr-366	494	12	2	2	NUM
ftr-366	494	13	of	of	ADP
ftr-366	494	14	3	3	NUM
ftr-366	494	15	equally	equally	ADV
ftr-366	494	16	sized	sized	ADJ
ftr-366	494	17	businesses	business	NOUN
ftr-366	494	18	to	to	ADP
ftr-366	494	19	an	an	DET
ftr-366	494	20	unrelated	unrelated	ADJ
ftr-366	494	21	third	third	ADJ
ftr-366	494	22	party	party	NOUN
ftr-366	494	23	before	before	ADP
ftr-366	494	24	a	a	DET
ftr-366	494	25	c	c	NOUN
ftr-366	494	26	reorganization	reorganization	NOUN
ftr-366	494	27	.	.	PUNCT
ftr-366	495	1	the	the	DET
ftr-366	495	2	acquiring	acquire	VERB
ftr-366	495	3	corporation	corporation	NOUN
ftr-366	495	4	continued	continue	VERB
ftr-366	495	5	to	to	PART
ftr-366	495	6	operate	operate	VERB
ftr-366	495	7	the	the	DET
ftr-366	495	8	third	third	ADJ
ftr-366	495	9	business	business	NOUN
ftr-366	495	10	after	after	ADP
ftr-366	495	11	the	the	DET
ftr-366	495	12	reorganization	reorganization	NOUN
ftr-366	495	13	.	.	PUNCT
ftr-366	496	1	the	the	DET
ftr-366	496	2	transaction	transaction	NOUN
ftr-366	496	3	met	meet	VERB
ftr-366	496	4	the	the	DET
ftr-366	496	5	cobe	cobe	PROPN
ftr-366	496	6	requirement	requirement	NOUN
ftr-366	496	7	.	.	PUNCT
ftr-366	497	1	if	if	SCONJ
ftr-366	497	2	the	the	DET
ftr-366	497	3	target	target	NOUN
ftr-366	497	4	can	can	AUX
ftr-366	497	5	sell	sell	VERB
ftr-366	497	6	two	two	NUM
ftr-366	497	7	-	-	PUNCT
ftr-366	497	8	thirds	third	NOUN
ftr-366	497	9	of	of	ADP
ftr-366	497	10	its	its	PRON
ftr-366	497	11	assets	asset	NOUN
ftr-366	497	12	to	to	ADP
ftr-366	497	13	an	an	DET
ftr-366	497	14	unrelated	unrelated	ADJ
ftr-366	497	15	third	third	ADJ
ftr-366	497	16	party	party	NOUN
ftr-366	497	17	before	before	ADP
ftr-366	497	18	the	the	DET
ftr-366	497	19	reorganization	reorganization	NOUN
ftr-366	497	20	,	,	PUNCT
ftr-366	497	21	then	then	ADV
ftr-366	497	22	arguably	arguably	ADV
ftr-366	497	23	it	it	PRON
ftr-366	497	24	should	should	AUX
ftr-366	497	25	be	be	AUX
ftr-366	497	26	allowed	allow	VERB
ftr-366	497	27	to	to	PART
ftr-366	497	28	transfer	transfer	VERB
ftr-366	497	29	stock	stock	NOUN
ftr-366	497	30	in	in	ADP
ftr-366	497	31	some	some	PRON
ftr-366	497	32	of	of	ADP
ftr-366	497	33	its	its	PRON
ftr-366	497	34	subsidiaries	subsidiary	NOUN
ftr-366	497	35	to	to	ADP
ftr-366	497	36	another	another	DET
ftr-366	497	37	member	member	NOUN
ftr-366	497	38	of	of	ADP
ftr-366	497	39	the	the	DET
ftr-366	497	40	corporate	corporate	ADJ
ftr-366	497	41	group	group	NOUN
ftr-366	497	42	(	(	PUNCT
ftr-366	497	43	the	the	DET
ftr-366	497	44	new	new	ADJ
ftr-366	497	45	parent	parent	NOUN
ftr-366	497	46	company	company	NOUN
ftr-366	497	47	)	)	PUNCT
ftr-366	497	48	in	in	ADP
ftr-366	497	49	a	a	DET
ftr-366	497	50	partially	partially	ADV
ftr-366	497	51	or	or	CCONJ
ftr-366	497	52	fully	fully	ADV
ftr-366	497	53	taxable	taxable	ADJ
ftr-366	497	54	transaction	transaction	NOUN
ftr-366	497	55	without	without	ADP
ftr-366	497	56	violating	violate	VERB
ftr-366	497	57	cobe	cobe	PROPN
ftr-366	497	58	.	.	PUNCT
ftr-366	498	1	105	105	NUM
ftr-366	498	2	.	.	PUNCT
ftr-366	499	1	lee	lee	PROPN
ftr-366	499	2	a.	a.	PROPN
ftr-366	499	3	sheppard	sheppard	PROPN
ftr-366	499	4	,	,	PUNCT
ftr-366	499	5	ingersoll	ingersoll	PROPN
ftr-366	499	6	-	-	PUNCT
ftr-366	499	7	rand	rand	NOUN
ftr-366	499	8	’s	’s	PART
ftr-366	499	9	permanent	permanent	ADJ
ftr-366	499	10	holiday	holiday	NOUN
ftr-366	499	11	,	,	PUNCT
ftr-366	499	12	93	93	NUM
ftr-366	499	13	tax	tax	NOUN
ftr-366	499	14	notes	note	NOUN
ftr-366	499	15	1528	1528	NUM
ftr-366	499	16	,	,	PUNCT
ftr-366	499	17	1530	1530	NUM
ftr-366	499	18	(	(	PUNCT
ftr-366	499	19	dec	dec	PROPN
ftr-366	499	20	.	.	PROPN
ftr-366	499	21	17	17	NUM
ftr-366	499	22	,	,	PUNCT
ftr-366	499	23	2001	2001	NUM
ftr-366	499	24	)	)	PUNCT
ftr-366	499	25	.	.	PUNCT
ftr-366	500	1	an	an	DET
ftr-366	500	2	“	"	PUNCT
ftr-366	500	3	a	a	DET
ftr-366	500	4	”	"	PUNCT
ftr-366	500	5	reorganization	reorganization	NOUN
ftr-366	500	6	is	be	AUX
ftr-366	500	7	a	a	DET
ftr-366	500	8	statutory	statutory	ADJ
ftr-366	500	9	merger	merger	NOUN
ftr-366	500	10	or	or	CCONJ
ftr-366	500	11	consolidation	consolidation	NOUN
ftr-366	500	12	.	.	PUNCT
ftr-366	501	1	irc	irc	PROPN
ftr-366	501	2	§	§	PROPN
ftr-366	501	3	368	368	NUM
ftr-366	501	4	(	(	PUNCT
ftr-366	501	5	a)(1)(a	a)(1)(a	NUM
ftr-366	501	6	)	)	PUNCT
ftr-366	501	7	.	.	PUNCT
ftr-366	502	1	section	section	PROPN
ftr-366	502	2	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-366	502	3	)	)	PUNCT
ftr-366	502	4	provides	provide	VERB
ftr-366	502	5	that	that	SCONJ
ftr-366	502	6	a	a	DET
ftr-366	502	7	transaction	transaction	NOUN
ftr-366	502	8	otherwise	otherwise	ADV
ftr-366	502	9	qualifying	qualify	VERB
ftr-366	502	10	as	as	ADP
ftr-366	502	11	a	a	DET
ftr-366	502	12	statutory	statutory	ADJ
ftr-366	502	13	merger	merger	NOUN
ftr-366	502	14	or	or	CCONJ
ftr-366	502	15	consolidation	consolidation	NOUN
ftr-366	502	16	shall	shall	AUX
ftr-366	502	17	not	not	PART
ftr-366	502	18	be	be	AUX
ftr-366	502	19	disqualified	disqualify	VERB
ftr-366	502	20	2008	2008	NUM
ftr-366	502	21	]	]	PUNCT
ftr-366	502	22	corporate	corporate	ADJ
ftr-366	502	23	expatriation	expatriation	NOUN
ftr-366	502	24	89	89	NUM
ftr-366	502	25	voting	voting	NOUN
ftr-366	502	26	stock	stock	NOUN
ftr-366	502	27	of	of	ADP
ftr-366	502	28	a	a	DET
ftr-366	502	29	corporation	corporation	NOUN
ftr-366	502	30	controlling	control	VERB
ftr-366	502	31	the	the	DET
ftr-366	502	32	merged	merged	ADJ
ftr-366	502	33	subsidiary	subsidiary	NOUN
ftr-366	502	34	.	.	PUNCT
ftr-366	503	1	ir	ir	PROPN
ftr-366	503	2	merger	merger	PROPN
ftr-366	503	3	corp	corp	PROPN
ftr-366	503	4	.	.	PROPN
ftr-366	503	5	merged	merge	VERB
ftr-366	503	6	into	into	ADP
ftr-366	503	7	ir	ir	PROPN
ftr-366	503	8	-	-	PROPN
ftr-366	503	9	nj	nj	PROPN
ftr-366	503	10	.	.	PUNCT
ftr-366	504	1	the	the	DET
ftr-366	504	2	ir	ir	PROPN
ftr-366	504	3	-	-	PROPN
ftr-366	504	4	nj	nj	PROPN
ftr-366	504	5	shareholders	shareholder	NOUN
ftr-366	504	6	received	receive	VERB
ftr-366	504	7	voting	vote	VERB
ftr-366	504	8	stock	stock	NOUN
ftr-366	504	9	in	in	ADP
ftr-366	504	10	ir	ir	PROPN
ftr-366	504	11	-	-	PROPN
ftr-366	504	12	ltd	ltd	PROPN
ftr-366	504	13	.	.	PROPN
ftr-366	504	14	,	,	PUNCT
ftr-366	504	15	the	the	DET
ftr-366	504	16	corporation	corporation	NOUN
ftr-366	504	17	that	that	PRON
ftr-366	504	18	controlled	control	VERB
ftr-366	504	19	ir	ir	PROPN
ftr-366	504	20	merger	merger	PROPN
ftr-366	504	21	corp	corp	PROPN
ftr-366	504	22	.	.	PROPN
ftr-366	504	23	however	however	ADV
ftr-366	504	24	,	,	PUNCT
ftr-366	504	25	section	section	NOUN
ftr-366	504	26	368(a)(2)(e)(i	368(a)(2)(e)(i	NOUN
ftr-366	504	27	)	)	PUNCT
ftr-366	504	28	requires	require	VERB
ftr-366	504	29	that	that	SCONJ
ftr-366	504	30	the	the	DET
ftr-366	504	31	surviving	survive	VERB
ftr-366	504	32	corporation	corporation	NOUN
ftr-366	504	33	(	(	PUNCT
ftr-366	504	34	ir	ir	PROPN
ftr-366	504	35	-	-	PROPN
ftr-366	504	36	nj	nj	PROPN
ftr-366	504	37	)	)	PUNCT
ftr-366	504	38	continue	continue	VERB
ftr-366	504	39	to	to	PART
ftr-366	504	40	hold	hold	VERB
ftr-366	504	41	“	"	PUNCT
ftr-366	504	42	substantially	substantially	ADV
ftr-366	504	43	all	all	PRON
ftr-366	504	44	of	of	ADP
ftr-366	504	45	its	its	PRON
ftr-366	504	46	properties	property	NOUN
ftr-366	504	47	”	"	PUNCT
ftr-366	504	48	after	after	ADP
ftr-366	504	49	the	the	DET
ftr-366	504	50	transaction	transaction	NOUN
ftr-366	504	51	.	.	PUNCT
ftr-366	505	1	106	106	NUM
ftr-366	505	2	on	on	ADP
ftr-366	505	3	the	the	DET
ftr-366	505	4	same	same	ADJ
ftr-366	505	5	day	day	NOUN
ftr-366	505	6	as	as	ADP
ftr-366	505	7	the	the	DET
ftr-366	505	8	merger	merger	NOUN
ftr-366	505	9	,	,	PUNCT
ftr-366	505	10	ir	ir	PROPN
ftr-366	505	11	-	-	PROPN
ftr-366	505	12	nj	nj	PROPN
ftr-366	505	13	transferred	transfer	VERB
ftr-366	505	14	stock	stock	NOUN
ftr-366	505	15	in	in	ADP
ftr-366	505	16	its	its	PRON
ftr-366	505	17	subsidiaries	subsidiary	NOUN
ftr-366	505	18	to	to	ADP
ftr-366	505	19	ir	ir	PROPN
ftr-366	505	20	-	-	PROPN
ftr-366	505	21	ltd	ltd	PROPN
ftr-366	505	22	.	.	PUNCT
ftr-366	506	1	therefore	therefore	ADV
ftr-366	506	2	the	the	DET
ftr-366	506	3	irs	irs	PROPN
ftr-366	506	4	could	could	AUX
ftr-366	506	5	use	use	VERB
ftr-366	506	6	the	the	DET
ftr-366	506	7	step	step	NOUN
ftr-366	506	8	transaction	transaction	NOUN
ftr-366	506	9	doctrine	doctrine	NOUN
ftr-366	506	10	to	to	PART
ftr-366	506	11	argue	argue	VERB
ftr-366	506	12	that	that	SCONJ
ftr-366	506	13	the	the	DET
ftr-366	506	14	merger	merger	NOUN
ftr-366	506	15	failed	fail	VERB
ftr-366	506	16	to	to	PART
ftr-366	506	17	satisfy	satisfy	VERB
ftr-366	506	18	that	that	DET
ftr-366	506	19	provision	provision	NOUN
ftr-366	506	20	.	.	PUNCT
ftr-366	507	1	in	in	ADP
ftr-366	507	2	summary	summary	NOUN
ftr-366	507	3	,	,	PUNCT
ftr-366	507	4	the	the	DET
ftr-366	507	5	merger	merger	NOUN
ftr-366	507	6	qualified	qualify	VERB
ftr-366	507	7	for	for	ADP
ftr-366	507	8	nonrecognition	nonrecognition	NOUN
ftr-366	507	9	of	of	ADP
ftr-366	507	10	gain	gain	NOUN
ftr-366	507	11	or	or	CCONJ
ftr-366	507	12	loss	loss	NOUN
ftr-366	507	13	under	under	ADP
ftr-366	507	14	at	at	ADV
ftr-366	507	15	least	least	ADV
ftr-366	507	16	one	one	NUM
ftr-366	507	17	provision	provision	NOUN
ftr-366	507	18	.	.	PUNCT
ftr-366	508	1	the	the	DET
ftr-366	508	2	merger	merger	NOUN
ftr-366	508	3	,	,	PUNCT
ftr-366	508	4	combined	combine	VERB
ftr-366	508	5	with	with	ADP
ftr-366	508	6	the	the	DET
ftr-366	508	7	asset	asset	NOUN
ftr-366	508	8	transfers	transfer	NOUN
ftr-366	508	9	,	,	PUNCT
ftr-366	508	10	definitely	definitely	ADV
ftr-366	508	11	qualified	qualified	ADJ
ftr-366	508	12	as	as	ADP
ftr-366	508	13	a	a	DET
ftr-366	508	14	section	section	NOUN
ftr-366	508	15	351	351	NUM
ftr-366	508	16	transfer	transfer	NOUN
ftr-366	508	17	.	.	PUNCT
ftr-366	509	1	the	the	DET
ftr-366	509	2	merger	merger	NOUN
ftr-366	509	3	probably	probably	ADV
ftr-366	509	4	also	also	ADV
ftr-366	509	5	qualified	qualified	ADJ
ftr-366	509	6	as	as	ADP
ftr-366	509	7	a	a	DET
ftr-366	509	8	b	b	NOUN
ftr-366	509	9	reorganization	reorganization	NOUN
ftr-366	509	10	.	.	PUNCT
ftr-366	510	1	it	it	PRON
ftr-366	510	2	might	might	AUX
ftr-366	510	3	also	also	ADV
ftr-366	510	4	have	have	VERB
ftr-366	510	5	qualified	qualify	VERB
ftr-366	510	6	as	as	ADP
ftr-366	510	7	an	an	DET
ftr-366	510	8	a	a	DET
ftr-366	510	9	reorganization	reorganization	NOUN
ftr-366	510	10	pursuant	pursuant	NOUN
ftr-366	510	11	to	to	ADP
ftr-366	510	12	section	section	NOUN
ftr-366	510	13	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-366	510	14	)	)	PUNCT
ftr-366	510	15	.	.	PUNCT
ftr-366	511	1	before	before	ADP
ftr-366	511	2	applying	apply	VERB
ftr-366	511	3	section	section	NOUN
ftr-366	511	4	367	367	NUM
ftr-366	511	5	,	,	PUNCT
ftr-366	511	6	we	we	PRON
ftr-366	511	7	determined	determine	VERB
ftr-366	511	8	that	that	SCONJ
ftr-366	511	9	the	the	DET
ftr-366	511	10	ir	ir	PROPN
ftr-366	511	11	-	-	PROPN
ftr-366	511	12	nj	nj	PROPN
ftr-366	511	13	shareholders	shareholder	NOUN
ftr-366	511	14	did	do	AUX
ftr-366	511	15	not	not	PART
ftr-366	511	16	have	have	VERB
ftr-366	511	17	to	to	PART
ftr-366	511	18	recognize	recognize	VERB
ftr-366	511	19	gain	gain	NOUN
ftr-366	511	20	or	or	CCONJ
ftr-366	511	21	loss	loss	NOUN
ftr-366	511	22	when	when	SCONJ
ftr-366	511	23	they	they	PRON
ftr-366	511	24	exchanged	exchange	VERB
ftr-366	511	25	their	their	PRON
ftr-366	511	26	ir	ir	PROPN
ftr-366	511	27	-	-	PROPN
ftr-366	511	28	nj	nj	PROPN
ftr-366	511	29	shares	share	NOUN
ftr-366	511	30	for	for	ADP
ftr-366	511	31	the	the	DET
ftr-366	511	32	ir	ir	PROPN
ftr-366	511	33	-	-	PROPN
ftr-366	511	34	ltd	ltd	PROPN
ftr-366	511	35	.	.	PROPN
ftr-366	511	36	shares	share	NOUN
ftr-366	511	37	.	.	PUNCT
ftr-366	512	1	next	next	ADV
ftr-366	512	2	we	we	PRON
ftr-366	512	3	need	need	VERB
ftr-366	512	4	to	to	PART
ftr-366	512	5	determine	determine	VERB
ftr-366	512	6	whether	whether	SCONJ
ftr-366	512	7	section	section	NOUN
ftr-366	512	8	367	367	NUM
ftr-366	512	9	changed	change	VERB
ftr-366	512	10	this	this	DET
ftr-366	512	11	result	result	NOUN
ftr-366	512	12	.	.	PUNCT
ftr-366	513	1	2	2	X
ftr-366	513	2	.	.	X
ftr-366	513	3	section	section	NOUN
ftr-366	513	4	367	367	NUM
ftr-366	513	5	section	section	NOUN
ftr-366	513	6	367(a)(1	367(a)(1	NUM
ftr-366	513	7	)	)	PUNCT
ftr-366	513	8	provides	provide	VERB
ftr-366	513	9	that	that	SCONJ
ftr-366	513	10	,	,	PUNCT
ftr-366	513	11	for	for	ADP
ftr-366	513	12	purposes	purpose	NOUN
ftr-366	513	13	of	of	ADP
ftr-366	513	14	determining	determine	VERB
ftr-366	513	15	gain	gain	NOUN
ftr-366	513	16	,	,	PUNCT
ftr-366	513	17	if	if	SCONJ
ftr-366	513	18	a	a	DET
ftr-366	513	19	u.s	u.s	PROPN
ftr-366	513	20	.	.	PROPN
ftr-366	513	21	person	person	NOUN
ftr-366	513	22	transfers	transfer	VERB
ftr-366	513	23	property	property	NOUN
ftr-366	513	24	to	to	ADP
ftr-366	513	25	a	a	DET
ftr-366	513	26	foreign	foreign	ADJ
ftr-366	513	27	corporation	corporation	NOUN
ftr-366	513	28	in	in	ADP
ftr-366	513	29	an	an	DET
ftr-366	513	30	otherwise	otherwise	ADV
ftr-366	513	31	qualifying	qualify	VERB
ftr-366	513	32	exchange	exchange	NOUN
ftr-366	513	33	,	,	PUNCT
ftr-366	513	34	the	the	DET
ftr-366	513	35	foreign	foreign	ADJ
ftr-366	513	36	corporation	corporation	NOUN
ftr-366	513	37	shall	shall	AUX
ftr-366	513	38	not	not	PART
ftr-366	513	39	be	be	AUX
ftr-366	513	40	considered	consider	VERB
ftr-366	513	41	a	a	DET
ftr-366	513	42	corporation	corporation	NOUN
ftr-366	513	43	.	.	PUNCT
ftr-366	514	1	107	107	NUM
ftr-366	514	2	this	this	DET
ftr-366	514	3	provision	provision	NOUN
ftr-366	514	4	effectively	effectively	ADV
ftr-366	514	5	denies	deny	VERB
ftr-366	514	6	nonrecognition	nonrecognition	NOUN
ftr-366	514	7	of	of	ADP
ftr-366	514	8	gain	gain	NOUN
ftr-366	514	9	treatment	treatment	NOUN
ftr-366	514	10	for	for	ADP
ftr-366	514	11	such	such	ADJ
ftr-366	514	12	transactions	transaction	NOUN
ftr-366	514	13	.	.	PUNCT
ftr-366	515	1	section	section	NOUN
ftr-366	515	2	367	367	NUM
ftr-366	515	3	imposes	impose	VERB
ftr-366	515	4	a	a	DET
ftr-366	515	5	tax	tax	NOUN
ftr-366	515	6	,	,	PUNCT
ftr-366	515	7	or	or	CCONJ
ftr-366	515	8	“	"	PUNCT
ftr-366	515	9	toll	toll	NOUN
ftr-366	515	10	charge	charge	NOUN
ftr-366	515	11	,	,	PUNCT
ftr-366	515	12	”	"	PUNCT
ftr-366	515	13	when	when	SCONJ
ftr-366	515	14	a	a	DET
ftr-366	515	15	u.s	u.s	PROPN
ftr-366	515	16	.	.	PROPN
ftr-366	515	17	person	person	NOUN
ftr-366	515	18	transfers	transfer	NOUN
ftr-366	515	19	appreciated	appreciate	VERB
ftr-366	515	20	property	property	NOUN
ftr-366	515	21	beyond	beyond	ADP
ftr-366	515	22	the	the	DET
ftr-366	515	23	u.s	u.s	PROPN
ftr-366	515	24	.	.	PROPN
ftr-366	515	25	taxing	tax	VERB
ftr-366	515	26	jurisdiction	jurisdiction	NOUN
ftr-366	515	27	.	.	PUNCT
ftr-366	516	1	108	108	NUM
ftr-366	516	2	section	section	NOUN
ftr-366	516	3	367(a)(6	367(a)(6	NUM
ftr-366	516	4	)	)	PUNCT
ftr-366	516	5	authorizes	authorize	VERB
ftr-366	516	6	the	the	DET
ftr-366	516	7	treasury	treasury	NOUN
ftr-366	516	8	to	to	ADP
ftr-366	516	9	except	except	SCONJ
ftr-366	516	10	certain	certain	ADJ
ftr-366	516	11	transfers	transfer	NOUN
ftr-366	516	12	by	by	ADP
ftr-366	516	13	regulations	regulation	NOUN
ftr-366	516	14	.	.	PUNCT
ftr-366	517	1	109	109	NUM
ftr-366	517	2	treasury	treasury	PROPN
ftr-366	517	3	regulations	regulation	NOUN
ftr-366	517	4	section	section	NOUN
ftr-366	517	5	1.367(a)-3(c)(1	1.367(a)-3(c)(1	NUM
ftr-366	517	6	)	)	PUNCT
ftr-366	517	7	applies	apply	VERB
ftr-366	517	8	when	when	SCONJ
ftr-366	517	9	u.s	u.s	PROPN
ftr-366	517	10	.	.	PROPN
ftr-366	517	11	persons	person	NOUN
ftr-366	517	12	transfer	transfer	VERB
ftr-366	517	13	stock	stock	NOUN
ftr-366	517	14	or	or	CCONJ
ftr-366	517	15	securities	security	NOUN
ftr-366	517	16	of	of	ADP
ftr-366	517	17	a	a	DET
ftr-366	517	18	domestic	domestic	ADJ
ftr-366	517	19	corporation	corporation	NOUN
ftr-366	517	20	to	to	ADP
ftr-366	517	21	a	a	DET
ftr-366	517	22	foreign	foreign	ADJ
ftr-366	517	23	corporation	corporation	NOUN
ftr-366	517	24	.	.	PUNCT
ftr-366	518	1	110	110	NUM
ftr-366	518	2	the	the	DET
ftr-366	518	3	regulations	regulation	NOUN
ftr-366	518	4	provide	provide	VERB
ftr-366	518	5	that	that	SCONJ
ftr-366	518	6	a	a	DET
ftr-366	518	7	transfer	transfer	NOUN
ftr-366	518	8	will	will	AUX
ftr-366	518	9	not	not	PART
ftr-366	518	10	be	be	AUX
ftr-366	518	11	subject	subject	ADJ
ftr-366	518	12	to	to	ADP
ftr-366	518	13	section	section	NOUN
ftr-366	518	14	367(a)(1	367(a)(1	NUM
ftr-366	518	15	)	)	PUNCT
ftr-366	518	16	if	if	SCONJ
ftr-366	518	17	the	the	DET
ftr-366	518	18	following	follow	VERB
ftr-366	518	19	four	four	NUM
ftr-366	518	20	conditions	condition	NOUN
ftr-366	518	21	are	be	AUX
ftr-366	518	22	satisfied	satisfied	ADJ
ftr-366	518	23	:	:	PUNCT
ftr-366	518	24	111	111	NUM
ftr-366	518	25	if	if	SCONJ
ftr-366	518	26	stock	stock	NOUN
ftr-366	518	27	of	of	ADP
ftr-366	518	28	a	a	DET
ftr-366	518	29	corporation	corporation	NOUN
ftr-366	518	30	controlling	control	VERB
ftr-366	518	31	the	the	DET
ftr-366	518	32	merged	merged	ADJ
ftr-366	518	33	corporation	corporation	NOUN
ftr-366	518	34	is	be	AUX
ftr-366	518	35	used	use	VERB
ftr-366	518	36	in	in	ADP
ftr-366	518	37	the	the	DET
ftr-366	518	38	transaction	transaction	NOUN
ftr-366	518	39	,	,	PUNCT
ftr-366	518	40	provided	provide	VERB
ftr-366	518	41	certain	certain	ADJ
ftr-366	518	42	other	other	ADJ
ftr-366	518	43	requirements	requirement	NOUN
ftr-366	518	44	are	be	AUX
ftr-366	518	45	satisfied	satisfied	ADJ
ftr-366	518	46	.	.	PUNCT
ftr-366	519	1	irc	irc	PROPN
ftr-366	519	2	§	§	PROPN
ftr-366	519	3	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-366	519	4	)	)	PUNCT
ftr-366	519	5	.	.	PUNCT
ftr-366	520	1	106	106	NUM
ftr-366	520	2	.	.	PUNCT
ftr-366	521	1	irc	irc	PROPN
ftr-366	521	2	§	§	PROPN
ftr-366	521	3	368(a)(2)(e)(i	368(a)(2)(e)(i	PROPN
ftr-366	521	4	)	)	PUNCT
ftr-366	521	5	.	.	PUNCT
ftr-366	522	1	107	107	NUM
ftr-366	522	2	.	.	PUNCT
ftr-366	523	1	irc	irc	PROPN
ftr-366	523	2	§	§	PROPN
ftr-366	523	3	367(a)(1	367(a)(1	NUM
ftr-366	523	4	)	)	PUNCT
ftr-366	523	5	.	.	PUNCT
ftr-366	524	1	the	the	DET
ftr-366	524	2	statute	statute	NOUN
ftr-366	524	3	is	be	AUX
ftr-366	524	4	artfully	artfully	ADV
ftr-366	524	5	drafted	draft	VERB
ftr-366	524	6	so	so	SCONJ
ftr-366	524	7	that	that	SCONJ
ftr-366	524	8	losses	loss	NOUN
ftr-366	524	9	are	be	AUX
ftr-366	524	10	not	not	PART
ftr-366	524	11	recognized	recognize	VERB
ftr-366	524	12	.	.	PUNCT
ftr-366	525	1	treas	treas	PROPN
ftr-366	525	2	.	.	PUNCT
ftr-366	526	1	reg	reg	PROPN
ftr-366	526	2	.	.	PUNCT
ftr-366	527	1	§	§	PROPN
ftr-366	527	2	1.367(1)-1t(b)(3)(ii	1.367(1)-1t(b)(3)(ii	NUM
ftr-366	527	3	)	)	PUNCT
ftr-366	527	4	.	.	PUNCT
ftr-366	528	1	108	108	NUM
ftr-366	528	2	.	.	PUNCT
ftr-366	529	1	see	see	VERB
ftr-366	529	2	gustafson	gustafson	PROPN
ftr-366	529	3	,	,	PUNCT
ftr-366	529	4	et	et	PROPN
ftr-366	529	5	al	al	PROPN
ftr-366	529	6	,	,	PUNCT
ftr-366	530	1	supra	supra	PROPN
ftr-366	530	2	note	note	VERB
ftr-366	530	3	26	26	NUM
ftr-366	530	4	¶	¶	NUM
ftr-366	530	5	10,000	10,000	NUM
ftr-366	530	6	.	.	PUNCT
ftr-366	531	1	109	109	NUM
ftr-366	531	2	.	.	PUNCT
ftr-366	531	3	irc	irc	PROPN
ftr-366	531	4	§	§	PROPN
ftr-366	531	5	367(a)(6	367(a)(6	NUM
ftr-366	531	6	)	)	PUNCT
ftr-366	531	7	.	.	PUNCT
ftr-366	532	1	110	110	NUM
ftr-366	532	2	.	.	PUNCT
ftr-366	533	1	treas	treas	PROPN
ftr-366	533	2	.	.	PUNCT
ftr-366	534	1	reg	reg	PROPN
ftr-366	534	2	.	.	PUNCT
ftr-366	535	1	§	§	PROPN
ftr-366	535	2	1.367(a)-3(c)(1	1.367(a)-3(c)(1	NUM
ftr-366	535	3	)	)	PUNCT
ftr-366	535	4	.	.	PUNCT
ftr-366	536	1	the	the	DET
ftr-366	536	2	treasury	treasury	PROPN
ftr-366	536	3	promulgated	promulgate	VERB
ftr-366	536	4	these	these	DET
ftr-366	536	5	regulations	regulation	NOUN
ftr-366	536	6	in	in	ADP
ftr-366	536	7	response	response	NOUN
ftr-366	536	8	to	to	ADP
ftr-366	536	9	the	the	DET
ftr-366	536	10	1994	1994	NUM
ftr-366	536	11	helen	helen	PROPN
ftr-366	536	12	of	of	ADP
ftr-366	536	13	troy	troy	PROPN
ftr-366	536	14	inversion	inversion	NOUN
ftr-366	536	15	.	.	PUNCT
ftr-366	537	1	hicks	hick	NOUN
ftr-366	537	2	,	,	PUNCT
ftr-366	537	3	supra	supra	PROPN
ftr-366	537	4	note	note	PROPN
ftr-366	537	5	6	6	NUM
ftr-366	537	6	,	,	PUNCT
ftr-366	537	7	at	at	ADP
ftr-366	537	8	905	905	NUM
ftr-366	537	9	-	-	SYM
ftr-366	537	10	07	07	NUM
ftr-366	537	11	.	.	NOUN
ftr-366	537	12	111	111	NUM
ftr-366	537	13	.	.	PUNCT
ftr-366	538	1	treas	treas	PROPN
ftr-366	538	2	.	.	PUNCT
ftr-366	539	1	reg	reg	PROPN
ftr-366	539	2	.	.	PUNCT
ftr-366	540	1	§	§	PROPN
ftr-366	540	2	1.367(a)-3(c)(1	1.367(a)-3(c)(1	NUM
ftr-366	540	3	)	)	PUNCT
ftr-366	540	4	.	.	PUNCT
ftr-366	541	1	in	in	ADP
ftr-366	541	2	addition	addition	NOUN
ftr-366	541	3	,	,	PUNCT
ftr-366	541	4	the	the	DET
ftr-366	541	5	domestic	domestic	ADJ
ftr-366	541	6	corporation	corporation	NOUN
ftr-366	541	7	(	(	PUNCT
ftr-366	541	8	target	target	NOUN
ftr-366	541	9	company	company	NOUN
ftr-366	541	10	)	)	PUNCT
ftr-366	541	11	must	must	AUX
ftr-366	541	12	comply	comply	VERB
ftr-366	541	13	with	with	ADP
ftr-366	541	14	certain	certain	ADJ
ftr-366	541	15	reporting	reporting	NOUN
ftr-366	541	16	requirements	requirement	NOUN
ftr-366	541	17	.	.	PUNCT
ftr-366	542	1	i	i	PRON
ftr-366	542	2	d.	d.	PROPN
ftr-366	542	3	90	90	NUM
ftr-366	542	4	florida	florida	PROPN
ftr-366	542	5	tax	tax	NOUN
ftr-366	542	6	review	review	NOUN
ftr-366	543	1	[	[	X
ftr-366	543	2	vol	vol	NOUN
ftr-366	543	3	.	.	PUNCT
ftr-366	543	4	9:2	9:2	NUM
ftr-366	544	1	(	(	PUNCT
ftr-366	544	2	i	i	NOUN
ftr-366	544	3	)	)	PUNCT
ftr-366	544	4	u.s	u.s	PROPN
ftr-366	544	5	.	.	PROPN
ftr-366	544	6	transferors	transferor	NOUN
ftr-366	544	7	,	,	PUNCT
ftr-366	544	8	in	in	ADP
ftr-366	544	9	the	the	DET
ftr-366	544	10	aggregate	aggregate	NOUN
ftr-366	544	11	,	,	PUNCT
ftr-366	544	12	receive	receive	VERB
ftr-366	544	13	in	in	ADP
ftr-366	544	14	the	the	DET
ftr-366	544	15	transfer	transfer	NOUN
ftr-366	544	16	50	50	NUM
ftr-366	544	17	%	%	NOUN
ftr-366	544	18	or	or	CCONJ
ftr-366	544	19	less	less	ADJ
ftr-366	544	20	of	of	ADP
ftr-366	544	21	the	the	DET
ftr-366	544	22	total	total	ADJ
ftr-366	544	23	voting	voting	NOUN
ftr-366	544	24	power	power	NOUN
ftr-366	544	25	and	and	CCONJ
ftr-366	544	26	value	value	NOUN
ftr-366	544	27	of	of	ADP
ftr-366	544	28	the	the	DET
ftr-366	544	29	transferee	transferee	PROPN
ftr-366	544	30	corporation	corporation	NOUN
ftr-366	544	31	’s	’s	PART
ftr-366	544	32	stock	stock	NOUN
ftr-366	544	33	(	(	PUNCT
ftr-366	544	34	the	the	DET
ftr-366	544	35	50	50	NUM
ftr-366	544	36	%	%	NOUN
ftr-366	544	37	ownership	ownership	NOUN
ftr-366	544	38	threshold	threshold	NOUN
ftr-366	544	39	)	)	PUNCT
ftr-366	544	40	;	;	PUNCT
ftr-366	544	41	112	112	NUM
ftr-366	544	42	(	(	PUNCT
ftr-366	544	43	ii	ii	NOUN
ftr-366	544	44	)	)	PUNCT
ftr-366	544	45	u.s	u.s	PROPN
ftr-366	544	46	.	.	PROPN
ftr-366	544	47	persons	person	NOUN
ftr-366	544	48	that	that	PRON
ftr-366	544	49	are	be	AUX
ftr-366	544	50	officers	officer	NOUN
ftr-366	544	51	,	,	PUNCT
ftr-366	544	52	directors	director	NOUN
ftr-366	544	53	or	or	CCONJ
ftr-366	544	54	5	5	NUM
ftr-366	544	55	%	%	NOUN
ftr-366	544	56	shareholders	shareholder	NOUN
ftr-366	544	57	,	,	PUNCT
ftr-366	544	58	in	in	ADP
ftr-366	544	59	the	the	DET
ftr-366	544	60	aggregate	aggregate	NOUN
ftr-366	544	61	,	,	PUNCT
ftr-366	544	62	own	own	ADJ
ftr-366	544	63	50	50	NUM
ftr-366	544	64	%	%	NOUN
ftr-366	544	65	or	or	CCONJ
ftr-366	544	66	less	less	ADJ
ftr-366	544	67	of	of	ADP
ftr-366	544	68	the	the	DET
ftr-366	544	69	total	total	ADJ
ftr-366	544	70	voting	voting	NOUN
ftr-366	544	71	power	power	NOUN
ftr-366	544	72	and	and	CCONJ
ftr-366	544	73	value	value	NOUN
ftr-366	544	74	of	of	ADP
ftr-366	544	75	the	the	DET
ftr-366	544	76	transferee	transferee	PROPN
ftr-366	544	77	corporation	corporation	NOUN
ftr-366	544	78	’s	’s	PART
ftr-366	544	79	stock	stock	NOUN
ftr-366	544	80	immediately	immediately	ADV
ftr-366	544	81	after	after	ADP
ftr-366	544	82	the	the	DET
ftr-366	544	83	transfer	transfer	NOUN
ftr-366	544	84	;	;	PUNCT
ftr-366	544	85	113	113	NUM
ftr-366	544	86	(	(	PUNCT
ftr-366	544	87	iii	iii	NOUN
ftr-366	544	88	)	)	PUNCT
ftr-366	544	89	the	the	DET
ftr-366	544	90	transferor	transferor	NOUN
ftr-366	544	91	is	be	AUX
ftr-366	544	92	either	either	CCONJ
ftr-366	544	93	(	(	PUNCT
ftr-366	544	94	a	a	X
ftr-366	544	95	)	)	PUNCT
ftr-366	544	96	not	not	PART
ftr-366	544	97	a	a	DET
ftr-366	544	98	5	5	NUM
ftr-366	544	99	%	%	NOUN
ftr-366	544	100	transferee	transferee	NOUN
ftr-366	544	101	shareholder	shareholder	NOUN
ftr-366	544	102	;	;	PUNCT
ftr-366	544	103	or	or	CCONJ
ftr-366	544	104	(	(	PUNCT
ftr-366	544	105	b	b	X
ftr-366	544	106	)	)	PUNCT
ftr-366	544	107	must	must	AUX
ftr-366	544	108	enter	enter	VERB
ftr-366	544	109	into	into	ADP
ftr-366	544	110	a	a	DET
ftr-366	544	111	5	5	NUM
ftr-366	544	112	-	-	PUNCT
ftr-366	544	113	year	year	NOUN
ftr-366	544	114	gain	gain	NOUN
ftr-366	544	115	recognition	recognition	NOUN
ftr-366	544	116	agreement	agreement	NOUN
ftr-366	544	117	;	;	PUNCT
ftr-366	544	118	114	114	NUM
ftr-366	544	119	and	and	CCONJ
ftr-366	544	120	(	(	PUNCT
ftr-366	544	121	iv	iv	X
ftr-366	544	122	)	)	PUNCT
ftr-366	544	123	the	the	DET
ftr-366	544	124	active	active	ADJ
ftr-366	544	125	trade	trade	NOUN
ftr-366	544	126	or	or	CCONJ
ftr-366	544	127	business	business	NOUN
ftr-366	544	128	test	test	NOUN
ftr-366	544	129	is	be	AUX
ftr-366	544	130	satisfied	satisfied	ADJ
ftr-366	544	131	.	.	PUNCT
ftr-366	545	1	115	115	NUM
ftr-366	546	1	this	this	DET
ftr-366	546	2	test	test	NOUN
ftr-366	546	3	requires	require	VERB
ftr-366	546	4	that	that	SCONJ
ftr-366	546	5	(	(	PUNCT
ftr-366	546	6	a	a	X
ftr-366	546	7	)	)	PUNCT
ftr-366	546	8	the	the	DET
ftr-366	546	9	transferee	transferee	NOUN
ftr-366	546	10	or	or	CCONJ
ftr-366	546	11	its	its	PRON
ftr-366	546	12	qualified	qualified	ADJ
ftr-366	546	13	subsidiary	subsidiary	NOUN
ftr-366	546	14	be	be	AUX
ftr-366	546	15	engaged	engage	VERB
ftr-366	546	16	in	in	ADP
ftr-366	546	17	an	an	DET
ftr-366	546	18	active	active	ADJ
ftr-366	546	19	trade	trade	NOUN
ftr-366	546	20	or	or	CCONJ
ftr-366	546	21	business	business	NOUN
ftr-366	546	22	outside	outside	ADP
ftr-366	546	23	the	the	DET
ftr-366	546	24	u.s	u.s	PROPN
ftr-366	546	25	.	.	PROPN
ftr-366	546	26	for	for	ADP
ftr-366	546	27	the	the	DET
ftr-366	546	28	entire	entire	ADJ
ftr-366	546	29	36	36	NUM
ftr-366	546	30	-	-	PUNCT
ftr-366	546	31	month	month	NOUN
ftr-366	546	32	period	period	NOUN
ftr-366	546	33	immediately	immediately	ADV
ftr-366	546	34	before	before	ADP
ftr-366	546	35	the	the	DET
ftr-366	546	36	transfer	transfer	NOUN
ftr-366	546	37	;	;	PUNCT
ftr-366	546	38	(	(	PUNCT
ftr-366	546	39	b	b	X
ftr-366	546	40	)	)	PUNCT
ftr-366	546	41	at	at	ADP
ftr-366	546	42	the	the	DET
ftr-366	546	43	time	time	NOUN
ftr-366	546	44	of	of	ADP
ftr-366	546	45	the	the	DET
ftr-366	546	46	transfer	transfer	NOUN
ftr-366	546	47	,	,	PUNCT
ftr-366	546	48	neither	neither	CCONJ
ftr-366	546	49	the	the	DET
ftr-366	546	50	transferors	transferor	NOUN
ftr-366	546	51	nor	nor	CCONJ
ftr-366	546	52	the	the	DET
ftr-366	546	53	transferee	transferee	NOUN
ftr-366	546	54	have	have	VERB
ftr-366	546	55	an	an	DET
ftr-366	546	56	intention	intention	NOUN
ftr-366	546	57	to	to	PART
ftr-366	546	58	substantially	substantially	ADV
ftr-366	546	59	dispose	dispose	VERB
ftr-366	546	60	of	of	ADP
ftr-366	546	61	or	or	CCONJ
ftr-366	546	62	discontinue	discontinue	VERB
ftr-366	546	63	such	such	ADJ
ftr-366	546	64	trade	trade	NOUN
ftr-366	546	65	or	or	CCONJ
ftr-366	546	66	business	business	NOUN
ftr-366	546	67	;	;	PUNCT
ftr-366	546	68	and	and	CCONJ
ftr-366	546	69	(	(	PUNCT
ftr-366	546	70	c	c	X
ftr-366	546	71	)	)	PUNCT
ftr-366	546	72	the	the	DET
ftr-366	546	73	substantiality	substantiality	NOUN
ftr-366	546	74	test	test	NOUN
ftr-366	546	75	is	be	AUX
ftr-366	546	76	satisfied	satisfied	ADJ
ftr-366	546	77	.	.	PUNCT
ftr-366	547	1	116	116	NUM
ftr-366	547	2	this	this	DET
ftr-366	547	3	last	last	ADJ
ftr-366	547	4	test	test	NOUN
ftr-366	547	5	requires	require	VERB
ftr-366	547	6	that	that	SCONJ
ftr-366	547	7	,	,	PUNCT
ftr-366	547	8	at	at	ADP
ftr-366	547	9	the	the	DET
ftr-366	547	10	time	time	NOUN
ftr-366	547	11	of	of	ADP
ftr-366	547	12	the	the	DET
ftr-366	547	13	transfer	transfer	NOUN
ftr-366	547	14	,	,	PUNCT
ftr-366	547	15	the	the	DET
ftr-366	547	16	fair	fair	ADJ
ftr-366	547	17	market	market	NOUN
ftr-366	547	18	value	value	NOUN
ftr-366	547	19	of	of	ADP
ftr-366	547	20	the	the	DET
ftr-366	547	21	transferee	transferee	PROPN
ftr-366	547	22	corporation	corporation	NOUN
ftr-366	547	23	is	be	AUX
ftr-366	547	24	at	at	ADP
ftr-366	547	25	least	least	ADJ
ftr-366	547	26	equal	equal	ADJ
ftr-366	547	27	to	to	ADP
ftr-366	547	28	the	the	DET
ftr-366	547	29	fair	fair	ADJ
ftr-366	547	30	market	market	NOUN
ftr-366	547	31	value	value	NOUN
ftr-366	547	32	of	of	ADP
ftr-366	547	33	the	the	DET
ftr-366	547	34	u.s	u.s	PROPN
ftr-366	547	35	.	.	PROPN
ftr-366	547	36	target	target	NOUN
ftr-366	547	37	company	company	NOUN
ftr-366	547	38	.	.	PUNCT
ftr-366	548	1	117	117	NUM
ftr-366	548	2	the	the	DET
ftr-366	548	3	ingersoll	ingersoll	NOUN
ftr-366	548	4	-	-	PUNCT
ftr-366	548	5	rand	rand	NOUN
ftr-366	548	6	inversion	inversion	NOUN
ftr-366	548	7	obviously	obviously	ADV
ftr-366	548	8	failed	fail	VERB
ftr-366	548	9	the	the	DET
ftr-366	548	10	first	first	ADJ
ftr-366	548	11	and	and	CCONJ
ftr-366	548	12	fourth	fourth	ADJ
ftr-366	548	13	requirements	requirement	NOUN
ftr-366	548	14	.	.	PUNCT
ftr-366	549	1	it	it	PRON
ftr-366	549	2	failed	fail	VERB
ftr-366	549	3	requirement	requirement	NOUN
ftr-366	549	4	(	(	PUNCT
ftr-366	549	5	i	i	NOUN
ftr-366	549	6	)	)	PUNCT
ftr-366	549	7	because	because	SCONJ
ftr-366	549	8	the	the	DET
ftr-366	549	9	ir	ir	PROPN
ftr-366	549	10	-	-	PROPN
ftr-366	549	11	nj	nj	PROPN
ftr-366	549	12	public	public	ADJ
ftr-366	549	13	shareholders	shareholder	NOUN
ftr-366	549	14	acquired	acquire	VERB
ftr-366	549	15	100	100	NUM
ftr-366	549	16	%	%	NOUN
ftr-366	549	17	of	of	ADP
ftr-366	549	18	the	the	DET
ftr-366	549	19	ir	ir	PROPN
ftr-366	549	20	-	-	PROPN
ftr-366	549	21	ltd	ltd	PROPN
ftr-366	549	22	.	.	PROPN
ftr-366	549	23	class	class	PROPN
ftr-366	549	24	a	a	DET
ftr-366	549	25	voting	voting	NOUN
ftr-366	549	26	stock	stock	NOUN
ftr-366	549	27	,	,	PUNCT
ftr-366	549	28	violating	violate	VERB
ftr-366	549	29	the	the	DET
ftr-366	549	30	50	50	NUM
ftr-366	549	31	%	%	NOUN
ftr-366	549	32	ownership	ownership	NOUN
ftr-366	549	33	threshold	threshold	NOUN
ftr-366	549	34	.	.	PUNCT
ftr-366	550	1	it	it	PRON
ftr-366	550	2	failed	fail	VERB
ftr-366	550	3	requirement	requirement	NOUN
ftr-366	550	4	(	(	PUNCT
ftr-366	550	5	iv	iv	NUM
ftr-366	550	6	)	)	PUNCT
ftr-366	550	7	because	because	SCONJ
ftr-366	550	8	ir	ir	PROPN
ftr-366	550	9	-	-	PROPN
ftr-366	550	10	ltd	ltd	PROPN
ftr-366	550	11	.	.	PROPN
ftr-366	550	12	did	do	AUX
ftr-366	550	13	not	not	PART
ftr-366	550	14	engage	engage	VERB
ftr-366	550	15	in	in	ADP
ftr-366	550	16	an	an	DET
ftr-366	550	17	active	active	ADJ
ftr-366	550	18	trade	trade	NOUN
ftr-366	550	19	or	or	CCONJ
ftr-366	550	20	business	business	NOUN
ftr-366	550	21	before	before	ADP
ftr-366	550	22	the	the	DET
ftr-366	550	23	merger	merger	NOUN
ftr-366	550	24	.	.	PUNCT
ftr-366	551	1	118	118	NUM
ftr-366	551	2	112	112	NUM
ftr-366	551	3	.	.	PUNCT
ftr-366	552	1	treas	treas	PROPN
ftr-366	552	2	.	.	PUNCT
ftr-366	553	1	reg	reg	PROPN
ftr-366	553	2	.	.	PUNCT
ftr-366	554	1	§	§	PROPN
ftr-366	554	2	1.367(a)-3(c)(1)(i	1.367(a)-3(c)(1)(i	PROPN
ftr-366	554	3	)	)	PUNCT
ftr-366	554	4	.	.	PUNCT
ftr-366	555	1	113	113	NUM
ftr-366	555	2	.	.	PUNCT
ftr-366	556	1	treas	treas	PROPN
ftr-366	556	2	.	.	PUNCT
ftr-366	557	1	reg	reg	PROPN
ftr-366	557	2	.	.	PUNCT
ftr-366	558	1	§	§	PROPN
ftr-366	558	2	1.367(a)-3(c)(1)(ii	1.367(a)-3(c)(1)(ii	NUM
ftr-366	558	3	)	)	PUNCT
ftr-366	558	4	.	.	PUNCT
ftr-366	559	1	114	114	NUM
ftr-366	559	2	.	.	PUNCT
ftr-366	560	1	treas	treas	PROPN
ftr-366	560	2	.	.	PUNCT
ftr-366	561	1	reg	reg	PROPN
ftr-366	561	2	.	.	PUNCT
ftr-366	562	1	§	§	PROPN
ftr-366	562	2	1.367(a)-3(c)(1)(iii	1.367(a)-3(c)(1)(iii	NUM
ftr-366	562	3	)	)	PUNCT
ftr-366	562	4	.	.	PUNCT
ftr-366	563	1	115	115	NUM
ftr-366	563	2	.	.	PUNCT
ftr-366	564	1	treas	treas	PROPN
ftr-366	564	2	.	.	PUNCT
ftr-366	565	1	reg	reg	PROPN
ftr-366	565	2	.	.	PUNCT
ftr-366	566	1	§	§	PROPN
ftr-366	566	2	1.367(a)-3(c)(1)(iv	1.367(a)-3(c)(1)(iv	NUM
ftr-366	566	3	)	)	PUNCT
ftr-366	566	4	.	.	PUNCT
ftr-366	567	1	116	116	NUM
ftr-366	567	2	.	.	PUNCT
ftr-366	568	1	treas	treas	PROPN
ftr-366	568	2	.	.	PUNCT
ftr-366	569	1	reg	reg	PROPN
ftr-366	569	2	.	.	PUNCT
ftr-366	570	1	§	§	PROPN
ftr-366	570	2	1.367(a)-3(c)(3)(i	1.367(a)-3(c)(3)(i	PROPN
ftr-366	570	3	)	)	PUNCT
ftr-366	570	4	.	.	PUNCT
ftr-366	571	1	117	117	NUM
ftr-366	571	2	.	.	PUNCT
ftr-366	572	1	treas	treas	PROPN
ftr-366	572	2	.	.	PUNCT
ftr-366	573	1	reg	reg	PROPN
ftr-366	573	2	.	.	PUNCT
ftr-366	574	1	§	§	PROPN
ftr-366	574	2	1.367(a)-3(c)(3)(iii	1.367(a)-3(c)(3)(iii	NUM
ftr-366	574	3	)	)	PUNCT
ftr-366	574	4	.	.	PUNCT
ftr-366	575	1	118	118	NUM
ftr-366	575	2	.	.	PUNCT
ftr-366	576	1	see	see	VERB
ftr-366	576	2	ir	ir	PROPN
ftr-366	576	3	proxy	proxy	NOUN
ftr-366	576	4	/	/	SYM
ftr-366	576	5	prospectus	prospectus	NOUN
ftr-366	576	6	,	,	PUNCT
ftr-366	576	7	at	at	ADP
ftr-366	576	8	6	6	NUM
ftr-366	576	9	-	-	SYM
ftr-366	576	10	7	7	NUM
ftr-366	576	11	.	.	PUNCT
ftr-366	577	1	the	the	DET
ftr-366	577	2	merger	merger	NOUN
ftr-366	577	3	transaction	transaction	NOUN
ftr-366	577	4	presents	present	VERB
ftr-366	577	5	one	one	NUM
ftr-366	577	6	additional	additional	ADJ
ftr-366	577	7	minor	minor	ADJ
ftr-366	577	8	issue	issue	NOUN
ftr-366	577	9	.	.	PUNCT
ftr-366	578	1	section	section	NOUN
ftr-366	578	2	367(a)(1	367(a)(1	NUM
ftr-366	578	3	)	)	PUNCT
ftr-366	578	4	literally	literally	ADV
ftr-366	578	5	applies	apply	VERB
ftr-366	578	6	when	when	SCONJ
ftr-366	578	7	a	a	DET
ftr-366	578	8	u.s	u.s	PROPN
ftr-366	578	9	.	.	PROPN
ftr-366	578	10	person	person	NOUN
ftr-366	578	11	transfers	transfer	VERB
ftr-366	578	12	property	property	NOUN
ftr-366	578	13	to	to	ADP
ftr-366	578	14	a	a	DET
ftr-366	578	15	foreign	foreign	ADJ
ftr-366	578	16	corporation	corporation	NOUN
ftr-366	578	17	.	.	PUNCT
ftr-366	579	1	but	but	CCONJ
ftr-366	579	2	the	the	DET
ftr-366	579	3	shareholders	shareholder	NOUN
ftr-366	579	4	did	do	AUX
ftr-366	579	5	not	not	PART
ftr-366	579	6	actually	actually	ADV
ftr-366	579	7	transfer	transfer	VERB
ftr-366	579	8	anything	anything	PRON
ftr-366	579	9	to	to	ADP
ftr-366	579	10	ir	ir	PROPN
ftr-366	579	11	-	-	PROPN
ftr-366	579	12	ltd	ltd	NOUN
ftr-366	579	13	.	.	PROPN
ftr-366	579	14	as	as	SCONJ
ftr-366	579	15	explained	explain	VERB
ftr-366	579	16	above	above	ADV
ftr-366	579	17	,	,	PUNCT
ftr-366	579	18	the	the	DET
ftr-366	579	19	ir	ir	PROPN
ftr-366	579	20	-	-	PROPN
ftr-366	579	21	nj	nj	PROPN
ftr-366	579	22	stock	stock	NOUN
ftr-366	579	23	converted	convert	VERB
ftr-366	579	24	automatically	automatically	ADV
ftr-366	579	25	into	into	ADP
ftr-366	579	26	ir	ir	PROPN
ftr-366	579	27	-	-	PROPN
ftr-366	579	28	ltd	ltd	PROPN
ftr-366	579	29	.	.	PROPN
ftr-366	579	30	class	class	PROPN
ftr-366	579	31	a	a	DET
ftr-366	579	32	stock	stock	NOUN
ftr-366	579	33	without	without	ADP
ftr-366	579	34	any	any	DET
ftr-366	579	35	need	need	NOUN
ftr-366	579	36	for	for	ADP
ftr-366	579	37	an	an	DET
ftr-366	579	38	actual	actual	ADJ
ftr-366	579	39	exchange	exchange	NOUN
ftr-366	579	40	.	.	PUNCT
ftr-366	580	1	the	the	DET
ftr-366	580	2	regulations	regulation	NOUN
ftr-366	580	3	,	,	PUNCT
ftr-366	580	4	however	however	ADV
ftr-366	580	5	,	,	PUNCT
ftr-366	580	6	make	make	VERB
ftr-366	580	7	it	it	PRON
ftr-366	580	8	clear	clear	ADJ
ftr-366	580	9	that	that	SCONJ
ftr-366	580	10	section	section	NOUN
ftr-366	580	11	367(a)(1	367(a)(1	NUM
ftr-366	580	12	)	)	PUNCT
ftr-366	580	13	“	"	PUNCT
ftr-366	580	14	applies	apply	VERB
ftr-366	580	15	to	to	ADP
ftr-366	580	16	such	such	DET
ftr-366	580	17	a	a	DET
ftr-366	580	18	transfer	transfer	NOUN
ftr-366	580	19	whether	whether	SCONJ
ftr-366	580	20	it	it	PRON
ftr-366	580	21	is	be	AUX
ftr-366	580	22	made	make	VERB
ftr-366	580	23	directly	directly	ADV
ftr-366	580	24	,	,	PUNCT
ftr-366	580	25	indirectly	indirectly	ADV
ftr-366	580	26	or	or	CCONJ
ftr-366	580	27	constructively	constructively	ADV
ftr-366	580	28	.	.	PUNCT
ftr-366	580	29	”	"	PUNCT
ftr-366	581	1	treas	treas	PROPN
ftr-366	581	2	.	.	PUNCT
ftr-366	582	1	reg	reg	PROPN
ftr-366	582	2	.	.	PUNCT
ftr-366	583	1	§	§	PROPN
ftr-366	583	2	1.367(a)-1t(c)(1	1.367(a)-1t(c)(1	NUM
ftr-366	583	3	)	)	PUNCT
ftr-366	583	4	.	.	PUNCT
ftr-366	584	1	2008	2008	NUM
ftr-366	584	2	]	]	PUNCT
ftr-366	584	3	corporate	corporate	ADJ
ftr-366	584	4	expatriation	expatriation	NOUN
ftr-366	584	5	91	91	NUM
ftr-366	584	6	therefore	therefore	ADV
ftr-366	584	7	section	section	NOUN
ftr-366	584	8	367(a)(1	367(a)(1	NUM
ftr-366	584	9	)	)	PUNCT
ftr-366	584	10	applied	apply	VERB
ftr-366	584	11	to	to	ADP
ftr-366	584	12	the	the	DET
ftr-366	584	13	merger	merger	NOUN
ftr-366	584	14	.	.	PUNCT
ftr-366	585	1	each	each	DET
ftr-366	585	2	shareholder	shareholder	NOUN
ftr-366	585	3	recognized	recognize	VERB
ftr-366	585	4	gain	gain	NOUN
ftr-366	585	5	to	to	ADP
ftr-366	585	6	the	the	DET
ftr-366	585	7	extent	extent	NOUN
ftr-366	585	8	that	that	SCONJ
ftr-366	585	9	the	the	DET
ftr-366	585	10	fair	fair	ADJ
ftr-366	585	11	market	market	NOUN
ftr-366	585	12	value	value	NOUN
ftr-366	585	13	of	of	ADP
ftr-366	585	14	the	the	DET
ftr-366	585	15	ir	ir	PROPN
ftr-366	585	16	-	-	PROPN
ftr-366	585	17	ltd	ltd	PROPN
ftr-366	585	18	.	.	PUNCT
ftr-366	585	19	stock	stock	NOUN
ftr-366	585	20	he	he	PRON
ftr-366	585	21	received	receive	VERB
ftr-366	585	22	exceeded	exceed	VERB
ftr-366	585	23	his	his	PRON
ftr-366	585	24	basis	basis	NOUN
ftr-366	585	25	in	in	ADP
ftr-366	585	26	the	the	DET
ftr-366	585	27	ir	ir	PROPN
ftr-366	585	28	-	-	PROPN
ftr-366	585	29	nj	nj	PROPN
ftr-366	585	30	stock	stock	NOUN
ftr-366	585	31	.	.	PUNCT
ftr-366	586	1	119	119	NUM
ftr-366	587	1	but	but	CCONJ
ftr-366	587	2	if	if	SCONJ
ftr-366	587	3	a	a	DET
ftr-366	587	4	shareholder	shareholder	NOUN
ftr-366	587	5	’s	’s	PART
ftr-366	587	6	adjusted	adjust	VERB
ftr-366	587	7	basis	basis	NOUN
ftr-366	587	8	in	in	ADP
ftr-366	587	9	the	the	DET
ftr-366	587	10	ir	ir	PROPN
ftr-366	587	11	-	-	PROPN
ftr-366	587	12	nj	nj	PROPN
ftr-366	587	13	stock	stock	NOUN
ftr-366	587	14	was	be	AUX
ftr-366	587	15	higher	high	ADJ
ftr-366	587	16	than	than	ADP
ftr-366	587	17	the	the	DET
ftr-366	587	18	fair	fair	ADJ
ftr-366	587	19	market	market	NOUN
ftr-366	587	20	value	value	NOUN
ftr-366	587	21	of	of	ADP
ftr-366	587	22	the	the	DET
ftr-366	587	23	ir	ir	PROPN
ftr-366	587	24	-	-	PROPN
ftr-366	587	25	ltd	ltd	PROPN
ftr-366	587	26	.	.	PUNCT
ftr-366	587	27	stock	stock	PROPN
ftr-366	587	28	received	receive	VERB
ftr-366	587	29	,	,	PUNCT
ftr-366	587	30	he	he	PRON
ftr-366	587	31	did	do	AUX
ftr-366	587	32	not	not	PART
ftr-366	587	33	recognize	recognize	VERB
ftr-366	587	34	the	the	DET
ftr-366	587	35	loss	loss	NOUN
ftr-366	587	36	.	.	PUNCT
ftr-366	588	1	120	120	NUM
ftr-366	588	2	instead	instead	ADV
ftr-366	588	3	,	,	PUNCT
ftr-366	588	4	the	the	DET
ftr-366	588	5	shareholder	shareholder	NOUN
ftr-366	588	6	’s	’s	PART
ftr-366	588	7	basis	basis	NOUN
ftr-366	588	8	in	in	ADP
ftr-366	588	9	the	the	DET
ftr-366	588	10	new	new	ADJ
ftr-366	588	11	ir	ir	PROPN
ftr-366	588	12	-	-	PROPN
ftr-366	588	13	ltd	ltd	PROPN
ftr-366	588	14	.	.	PUNCT
ftr-366	588	15	stock	stock	PROPN
ftr-366	588	16	received	receive	VERB
ftr-366	588	17	was	be	AUX
ftr-366	588	18	equal	equal	ADJ
ftr-366	588	19	to	to	ADP
ftr-366	588	20	his	his	PRON
ftr-366	588	21	basis	basis	NOUN
ftr-366	588	22	in	in	ADP
ftr-366	588	23	the	the	DET
ftr-366	588	24	old	old	ADJ
ftr-366	588	25	ir	ir	PROPN
ftr-366	588	26	-	-	PROPN
ftr-366	588	27	nj	nj	PROPN
ftr-366	588	28	stock	stock	NOUN
ftr-366	588	29	.	.	PUNCT
ftr-366	589	1	121	121	NUM
ftr-366	589	2	therefore	therefore	ADV
ftr-366	589	3	the	the	DET
ftr-366	589	4	shareholder	shareholder	NOUN
ftr-366	589	5	could	could	AUX
ftr-366	589	6	recognize	recognize	VERB
ftr-366	589	7	the	the	DET
ftr-366	589	8	loss	loss	NOUN
ftr-366	589	9	,	,	PUNCT
ftr-366	589	10	or	or	CCONJ
ftr-366	589	11	less	less	ADJ
ftr-366	589	12	gain	gain	NOUN
ftr-366	589	13	,	,	PUNCT
ftr-366	589	14	when	when	SCONJ
ftr-366	589	15	he	he	PRON
ftr-366	589	16	later	later	ADV
ftr-366	589	17	sold	sell	VERB
ftr-366	589	18	the	the	DET
ftr-366	589	19	ir	ir	PROPN
ftr-366	589	20	-	-	PROPN
ftr-366	589	21	ltd	ltd	PROPN
ftr-366	589	22	.	.	PROPN
ftr-366	589	23	stock	stock	PROPN
ftr-366	589	24	.	.	PUNCT
ftr-366	590	1	122	122	NUM
ftr-366	590	2	when	when	SCONJ
ftr-366	590	3	the	the	DET
ftr-366	590	4	treasury	treasury	NOUN
ftr-366	590	5	adopted	adopt	VERB
ftr-366	590	6	the	the	DET
ftr-366	590	7	above	above	ADV
ftr-366	590	8	quoted	quote	VERB
ftr-366	590	9	regulations	regulation	NOUN
ftr-366	590	10	in	in	ADP
ftr-366	590	11	the	the	DET
ftr-366	590	12	1990s	1990	NOUN
ftr-366	590	13	,	,	PUNCT
ftr-366	590	14	commentators	commentator	NOUN
ftr-366	590	15	assumed	assume	VERB
ftr-366	590	16	that	that	SCONJ
ftr-366	590	17	the	the	DET
ftr-366	590	18	potential	potential	ADJ
ftr-366	590	19	tax	tax	NOUN
ftr-366	590	20	on	on	ADP
ftr-366	590	21	shareholder	shareholder	NOUN
ftr-366	590	22	level	level	NOUN
ftr-366	590	23	gain	gain	NOUN
ftr-366	590	24	was	be	AUX
ftr-366	590	25	sufficient	sufficient	ADJ
ftr-366	590	26	to	to	PART
ftr-366	590	27	deter	deter	VERB
ftr-366	590	28	most	most	ADJ
ftr-366	590	29	inversion	inversion	NOUN
ftr-366	590	30	transactions	transaction	NOUN
ftr-366	590	31	.	.	PUNCT
ftr-366	591	1	123	123	NUM
ftr-366	591	2	however	however	ADV
ftr-366	591	3	,	,	PUNCT
ftr-366	591	4	stock	stock	NOUN
ftr-366	591	5	values	value	NOUN
ftr-366	591	6	declined	decline	VERB
ftr-366	591	7	in	in	ADP
ftr-366	591	8	the	the	DET
ftr-366	591	9	early	early	ADJ
ftr-366	591	10	2000s	2000s	NUM
ftr-366	591	11	.	.	PUNCT
ftr-366	592	1	this	this	DET
ftr-366	592	2	decline	decline	NOUN
ftr-366	592	3	meant	mean	VERB
ftr-366	592	4	that	that	SCONJ
ftr-366	592	5	shareholders	shareholder	NOUN
ftr-366	592	6	would	would	AUX
ftr-366	592	7	recognize	recognize	VERB
ftr-366	592	8	only	only	ADV
ftr-366	592	9	a	a	DET
ftr-366	592	10	modest	modest	ADJ
ftr-366	592	11	gain	gain	NOUN
ftr-366	592	12	,	,	PUNCT
ftr-366	592	13	or	or	CCONJ
ftr-366	592	14	no	no	DET
ftr-366	592	15	gain	gain	NOUN
ftr-366	592	16	,	,	PUNCT
ftr-366	592	17	in	in	ADP
ftr-366	592	18	the	the	DET
ftr-366	592	19	inversion	inversion	NOUN
ftr-366	592	20	transaction	transaction	NOUN
ftr-366	592	21	,	,	PUNCT
ftr-366	592	22	making	make	VERB
ftr-366	592	23	an	an	DET
ftr-366	592	24	expatriation	expatriation	NOUN
ftr-366	592	25	more	more	ADV
ftr-366	592	26	feasible	feasible	ADJ
ftr-366	592	27	.	.	PUNCT
ftr-366	593	1	124	124	NUM
ftr-366	593	2	in	in	ADP
ftr-366	593	3	addition	addition	NOUN
ftr-366	594	1	,	,	PUNCT
ftr-366	594	2	shareholders	shareholder	NOUN
ftr-366	594	3	that	that	PRON
ftr-366	594	4	are	be	AUX
ftr-366	594	5	either	either	CCONJ
ftr-366	594	6	“	"	PUNCT
ftr-366	594	7	tax	tax	NOUN
ftr-366	594	8	-	-	PUNCT
ftr-366	594	9	exempt	exempt	ADJ
ftr-366	594	10	,	,	PUNCT
ftr-366	594	11	such	such	ADJ
ftr-366	594	12	as	as	ADP
ftr-366	594	13	pension	pension	NOUN
ftr-366	594	14	funds	fund	NOUN
ftr-366	594	15	,	,	PUNCT
ftr-366	594	16	or	or	CCONJ
ftr-366	594	17	tax	tax	NOUN
ftr-366	594	18	-	-	PUNCT
ftr-366	594	19	indifferent	indifferent	ADJ
ftr-366	594	20	,	,	PUNCT
ftr-366	594	21	such	such	ADJ
ftr-366	594	22	as	as	ADP
ftr-366	594	23	mutual	mutual	ADJ
ftr-366	594	24	funds	fund	NOUN
ftr-366	594	25	”	"	PUNCT
ftr-366	594	26	own	own	VERB
ftr-366	594	27	a	a	DET
ftr-366	594	28	significant	significant	ADJ
ftr-366	594	29	amount	amount	NOUN
ftr-366	594	30	of	of	ADP
ftr-366	594	31	stock	stock	NOUN
ftr-366	594	32	of	of	ADP
ftr-366	594	33	u.s	u.s	PROPN
ftr-366	594	34	.	.	PROPN
ftr-366	594	35	multinationals	multinational	NOUN
ftr-366	594	36	.	.	PUNCT
ftr-366	595	1	125	125	NUM
ftr-366	595	2	there	there	PRON
ftr-366	595	3	were	be	VERB
ftr-366	595	4	no	no	DET
ftr-366	595	5	tax	tax	NOUN
ftr-366	595	6	consequences	consequence	NOUN
ftr-366	595	7	at	at	ADP
ftr-366	595	8	the	the	DET
ftr-366	595	9	corporate	corporate	ADJ
ftr-366	595	10	level	level	NOUN
ftr-366	595	11	.	.	PUNCT
ftr-366	596	1	the	the	DET
ftr-366	596	2	merger	merger	NOUN
ftr-366	596	3	between	between	ADP
ftr-366	596	4	ir	ir	PROPN
ftr-366	596	5	-	-	PROPN
ftr-366	596	6	nj	nj	PROPN
ftr-366	596	7	and	and	CCONJ
ftr-366	596	8	ir	ir	PROPN
ftr-366	596	9	merger	merger	PROPN
ftr-366	596	10	corp	corp	PROPN
ftr-366	596	11	.	.	PROPN
ftr-366	596	12	was	be	AUX
ftr-366	596	13	between	between	ADP
ftr-366	596	14	two	two	NUM
ftr-366	596	15	domestic	domestic	ADJ
ftr-366	596	16	corporations	corporation	NOUN
ftr-366	596	17	,	,	PUNCT
ftr-366	596	18	so	so	SCONJ
ftr-366	596	19	section	section	NOUN
ftr-366	596	20	367(a	367(a	NUM
ftr-366	596	21	)	)	PUNCT
ftr-366	596	22	did	do	AUX
ftr-366	596	23	not	not	PART
ftr-366	596	24	apply	apply	VERB
ftr-366	596	25	.	.	PUNCT
ftr-366	597	1	126	126	NUM
ftr-366	597	2	ir	ir	PROPN
ftr-366	597	3	-	-	PROPN
ftr-366	597	4	nj	nj	PROPN
ftr-366	597	5	,	,	PUNCT
ftr-366	597	6	the	the	DET
ftr-366	597	7	surviving	survive	VERB
ftr-366	597	8	corporation	corporation	NOUN
ftr-366	597	9	,	,	PUNCT
ftr-366	597	10	did	do	AUX
ftr-366	597	11	not	not	PART
ftr-366	597	12	undergo	undergo	VERB
ftr-366	597	13	any	any	DET
ftr-366	597	14	corporate	corporate	ADJ
ftr-366	597	15	level	level	NOUN
ftr-366	597	16	transaction	transaction	NOUN
ftr-366	597	17	in	in	ADP
ftr-366	597	18	the	the	DET
ftr-366	597	19	merger	merger	NOUN
ftr-366	597	20	,	,	PUNCT
ftr-366	597	21	so	so	SCONJ
ftr-366	597	22	it	it	PRON
ftr-366	597	23	recognized	recognize	VERB
ftr-366	597	24	no	no	DET
ftr-366	597	25	gain	gain	NOUN
ftr-366	597	26	or	or	CCONJ
ftr-366	597	27	loss	loss	NOUN
ftr-366	597	28	.	.	PUNCT
ftr-366	598	1	127	127	NUM
ftr-366	598	2	ir	ir	PROPN
ftr-366	598	3	-	-	PROPN
ftr-366	598	4	ltd	ltd	PROPN
ftr-366	598	5	.	.	PROPN
ftr-366	598	6	,	,	PUNCT
ftr-366	598	7	the	the	DET
ftr-366	598	8	acquiring	acquire	VERB
ftr-366	598	9	corporation	corporation	NOUN
ftr-366	598	10	,	,	PUNCT
ftr-366	598	11	was	be	AUX
ftr-366	598	12	not	not	PART
ftr-366	598	13	subject	subject	ADJ
ftr-366	598	14	to	to	ADP
ftr-366	598	15	any	any	DET
ftr-366	598	16	meaningful	meaningful	ADJ
ftr-366	598	17	u.s	u.s	PROPN
ftr-366	598	18	.	.	PROPN
ftr-366	598	19	tax	tax	NOUN
ftr-366	598	20	consequences	consequence	NOUN
ftr-366	598	21	.	.	PUNCT
ftr-366	599	1	128	128	NUM
ftr-366	599	2	119	119	NUM
ftr-366	599	3	.	.	PUNCT
ftr-366	600	1	irc	irc	PROPN
ftr-366	600	2	§	§	PROPN
ftr-366	600	3	§	§	PROPN
ftr-366	600	4	367(a	367(a	PROPN
ftr-366	600	5	)	)	PUNCT
ftr-366	600	6	,	,	PUNCT
ftr-366	600	7	1001	1001	NUM
ftr-366	600	8	.	.	PUNCT
ftr-366	601	1	120	120	NUM
ftr-366	601	2	.	.	PUNCT
ftr-366	602	1	treas	treas	PROPN
ftr-366	602	2	.	.	PUNCT
ftr-366	603	1	reg	reg	PROPN
ftr-366	603	2	.	.	PUNCT
ftr-366	604	1	§	§	PROPN
ftr-366	604	2	1.367(a)-1t(b)(3)(ii	1.367(a)-1t(b)(3)(ii	NUM
ftr-366	604	3	)	)	PUNCT
ftr-366	604	4	.	.	PUNCT
ftr-366	605	1	section	section	NOUN
ftr-366	605	2	367(a	367(a	PROPN
ftr-366	605	3	)	)	PUNCT
ftr-366	605	4	only	only	ADV
ftr-366	605	5	applies	apply	VERB
ftr-366	605	6	for	for	ADP
ftr-366	605	7	the	the	DET
ftr-366	605	8	“	"	PUNCT
ftr-366	605	9	purposes	purpose	NOUN
ftr-366	605	10	of	of	ADP
ftr-366	605	11	determining	determine	VERB
ftr-366	605	12	the	the	DET
ftr-366	605	13	extent	extent	NOUN
ftr-366	605	14	to	to	PART
ftr-366	605	15	which	which	DET
ftr-366	605	16	gain	gain	NOUN
ftr-366	605	17	shall	shall	AUX
ftr-366	605	18	be	be	AUX
ftr-366	605	19	recognized	recognize	VERB
ftr-366	605	20	.	.	PUNCT
ftr-366	605	21	”	"	PUNCT
ftr-366	606	1	irc	irc	PROPN
ftr-366	606	2	§	§	PROPN
ftr-366	606	3	367(a)(1	367(a)(1	NUM
ftr-366	606	4	)	)	PUNCT
ftr-366	606	5	(	(	PUNCT
ftr-366	606	6	emphasis	emphasis	NOUN
ftr-366	606	7	added	add	VERB
ftr-366	606	8	)	)	PUNCT
ftr-366	606	9	.	.	PUNCT
ftr-366	607	1	if	if	SCONJ
ftr-366	607	2	the	the	DET
ftr-366	607	3	shareholder	shareholder	NOUN
ftr-366	607	4	realized	realize	VERB
ftr-366	607	5	a	a	DET
ftr-366	607	6	loss	loss	NOUN
ftr-366	607	7	,	,	PUNCT
ftr-366	607	8	§	§	PROPN
ftr-366	607	9	367(a	367(a	NUM
ftr-366	607	10	)	)	PUNCT
ftr-366	607	11	did	do	AUX
ftr-366	607	12	not	not	PART
ftr-366	607	13	apply	apply	VERB
ftr-366	607	14	.	.	PUNCT
ftr-366	608	1	therefore	therefore	ADV
ftr-366	608	2	the	the	DET
ftr-366	608	3	normal	normal	ADJ
ftr-366	608	4	corporate	corporate	ADJ
ftr-366	608	5	nonrecognition	nonrecognition	NOUN
ftr-366	608	6	provisions	provision	NOUN
ftr-366	608	7	,	,	PUNCT
ftr-366	608	8	such	such	ADJ
ftr-366	608	9	as	as	ADP
ftr-366	608	10	§	§	PROPN
ftr-366	608	11	§	§	PROPN
ftr-366	608	12	351	351	NUM
ftr-366	608	13	or	or	CCONJ
ftr-366	608	14	354	354	NUM
ftr-366	608	15	,	,	PUNCT
ftr-366	608	16	still	still	ADV
ftr-366	608	17	applied	apply	VERB
ftr-366	608	18	,	,	PUNCT
ftr-366	608	19	so	so	SCONJ
ftr-366	608	20	that	that	SCONJ
ftr-366	608	21	the	the	DET
ftr-366	608	22	loss	loss	NOUN
ftr-366	608	23	was	be	AUX
ftr-366	608	24	not	not	PART
ftr-366	608	25	recognized	recognize	VERB
ftr-366	608	26	.	.	PUNCT
ftr-366	609	1	121	121	NUM
ftr-366	609	2	.	.	PUNCT
ftr-366	609	3	irc	irc	PROPN
ftr-366	609	4	§	§	PROPN
ftr-366	609	5	358(a	358(a	PROPN
ftr-366	609	6	)	)	PUNCT
ftr-366	609	7	.	.	PUNCT
ftr-366	610	1	122	122	NUM
ftr-366	610	2	.	.	PUNCT
ftr-366	611	1	in	in	ADP
ftr-366	611	2	its	its	PRON
ftr-366	611	3	proxy	proxy	NOUN
ftr-366	611	4	and	and	CCONJ
ftr-366	611	5	prospectus	prospectus	NOUN
ftr-366	611	6	,	,	PUNCT
ftr-366	611	7	the	the	DET
ftr-366	611	8	company	company	NOUN
ftr-366	611	9	stated	state	VERB
ftr-366	611	10	that	that	SCONJ
ftr-366	611	11	the	the	DET
ftr-366	611	12	above	above	ADJ
ftr-366	611	13	would	would	AUX
ftr-366	611	14	be	be	AUX
ftr-366	611	15	the	the	DET
ftr-366	611	16	tax	tax	NOUN
ftr-366	611	17	consequences	consequence	NOUN
ftr-366	611	18	of	of	ADP
ftr-366	611	19	the	the	DET
ftr-366	611	20	reorganization	reorganization	NOUN
ftr-366	611	21	to	to	ADP
ftr-366	611	22	the	the	DET
ftr-366	611	23	shareholders	shareholder	NOUN
ftr-366	611	24	.	.	PUNCT
ftr-366	612	1	ir	ir	PROPN
ftr-366	612	2	proxy	proxy	NOUN
ftr-366	612	3	/	/	SYM
ftr-366	612	4	prospectus	prospectus	NOUN
ftr-366	612	5	,	,	PUNCT
ftr-366	612	6	supra	supra	PROPN
ftr-366	612	7	note	note	NOUN
ftr-366	612	8	7	7	NUM
ftr-366	612	9	,	,	PUNCT
ftr-366	612	10	at	at	ADP
ftr-366	612	11	8	8	NUM
ftr-366	612	12	-	-	SYM
ftr-366	612	13	9	9	NUM
ftr-366	612	14	,	,	PUNCT
ftr-366	612	15	48	48	NUM
ftr-366	612	16	-	-	SYM
ftr-366	612	17	49	49	NUM
ftr-366	612	18	.	.	PUNCT
ftr-366	613	1	123	123	NUM
ftr-366	613	2	.	.	PUNCT
ftr-366	614	1	see	see	PROPN
ftr-366	614	2	hicks	hick	NOUN
ftr-366	614	3	,	,	PUNCT
ftr-366	614	4	supra	supra	PROPN
ftr-366	614	5	note	note	PROPN
ftr-366	614	6	6	6	NUM
ftr-366	614	7	,	,	PUNCT
ftr-366	614	8	at	at	ADP
ftr-366	614	9	906	906	NUM
ftr-366	614	10	-	-	SYM
ftr-366	614	11	07	07	NUM
ftr-366	614	12	;	;	PUNCT
ftr-366	614	13	peterson	peterson	PROPN
ftr-366	614	14	&	&	CCONJ
ftr-366	614	15	cohen	cohen	PROPN
ftr-366	614	16	,	,	PUNCT
ftr-366	614	17	supra	supra	PROPN
ftr-366	614	18	note	note	PROPN
ftr-366	614	19	6	6	NUM
ftr-366	614	20	,	,	PUNCT
ftr-366	614	21	at	at	ADP
ftr-366	614	22	165	165	NUM
ftr-366	614	23	.	.	PUNCT
ftr-366	614	24	124	124	NUM
ftr-366	614	25	.	.	PUNCT
ftr-366	615	1	see	see	VERB
ftr-366	615	2	kirsch	kirsch	PROPN
ftr-366	615	3	,	,	PUNCT
ftr-366	615	4	supra	supra	PROPN
ftr-366	615	5	note	note	NOUN
ftr-366	615	6	6	6	NUM
ftr-366	615	7	,	,	PUNCT
ftr-366	615	8	at	at	ADP
ftr-366	615	9	495	495	NUM
ftr-366	615	10	-	-	SYM
ftr-366	615	11	96	96	NUM
ftr-366	615	12	.	.	PUNCT
ftr-366	616	1	125	125	NUM
ftr-366	616	2	.	.	PUNCT
ftr-366	617	1	peterson	peterson	PROPN
ftr-366	617	2	&	&	CCONJ
ftr-366	617	3	cohen	cohen	PROPN
ftr-366	617	4	,	,	PUNCT
ftr-366	617	5	supra	supra	PROPN
ftr-366	617	6	note	note	PROPN
ftr-366	617	7	6	6	NUM
ftr-366	617	8	,	,	PUNCT
ftr-366	617	9	at	at	ADP
ftr-366	617	10	165	165	NUM
ftr-366	617	11	.	.	PUNCT
ftr-366	618	1	also	also	ADV
ftr-366	618	2	,	,	PUNCT
ftr-366	618	3	foreign	foreign	ADJ
ftr-366	618	4	taxpayers	taxpayer	NOUN
ftr-366	618	5	are	be	AUX
ftr-366	618	6	exempt	exempt	ADJ
ftr-366	618	7	from	from	ADP
ftr-366	618	8	tax	tax	NOUN
ftr-366	618	9	on	on	ADP
ftr-366	618	10	the	the	DET
ftr-366	618	11	gain	gain	NOUN
ftr-366	618	12	.	.	PUNCT
ftr-366	619	1	kirsch	kirsch	PROPN
ftr-366	619	2	,	,	PUNCT
ftr-366	619	3	supra	supra	PROPN
ftr-366	619	4	note	note	NOUN
ftr-366	619	5	6	6	NUM
ftr-366	619	6	,	,	PUNCT
ftr-366	619	7	at	at	ADP
ftr-366	619	8	495	495	NUM
ftr-366	619	9	-	-	SYM
ftr-366	619	10	96	96	NUM
ftr-366	619	11	.	.	PUNCT
ftr-366	619	12	126	126	NUM
ftr-366	619	13	.	.	PUNCT
ftr-366	619	14	see	see	VERB
ftr-366	619	15	bittker	bittker	NOUN
ftr-366	619	16	&	&	CCONJ
ftr-366	619	17	lokken	lokken	PROPN
ftr-366	619	18	,	,	PUNCT
ftr-366	619	19	supra	supra	PROPN
ftr-366	619	20	note	note	PROPN
ftr-366	619	21	6	6	NUM
ftr-366	619	22	¶	¶	NOUN
ftr-366	619	23	71.1.3	71.1.3	NUM
ftr-366	619	24	,	,	PUNCT
ftr-366	619	25	example	example	NOUN
ftr-366	619	26	4a	4a	NUM
ftr-366	619	27	.	.	PUNCT
ftr-366	620	1	127	127	NUM
ftr-366	620	2	.	.	PUNCT
ftr-366	621	1	see	see	VERB
ftr-366	621	2	peterson	peterson	PROPN
ftr-366	621	3	&	&	CCONJ
ftr-366	621	4	cohen	cohen	PROPN
ftr-366	621	5	,	,	PUNCT
ftr-366	621	6	supra	supra	PROPN
ftr-366	621	7	note	note	PROPN
ftr-366	621	8	6	6	NUM
ftr-366	621	9	,	,	PUNCT
ftr-366	621	10	at	at	ADP
ftr-366	621	11	165	165	NUM
ftr-366	621	12	;	;	PUNCT
ftr-366	621	13	hicks	hick	NOUN
ftr-366	621	14	,	,	PUNCT
ftr-366	621	15	supra	supra	PROPN
ftr-366	621	16	note	note	PROPN
ftr-366	621	17	6	6	NUM
ftr-366	621	18	,	,	PUNCT
ftr-366	621	19	at	at	ADP
ftr-366	621	20	909	909	NUM
ftr-366	621	21	.	.	PUNCT
ftr-366	622	1	the	the	DET
ftr-366	622	2	transaction	transaction	NOUN
ftr-366	622	3	should	should	AUX
ftr-366	622	4	not	not	PART
ftr-366	622	5	have	have	AUX
ftr-366	622	6	caused	cause	VERB
ftr-366	622	7	the	the	DET
ftr-366	622	8	ir	ir	PROPN
ftr-366	622	9	-	-	PROPN
ftr-366	622	10	nj	nj	PROPN
ftr-366	622	11	u.s	u.s	PROPN
ftr-366	622	12	.	.	PROPN
ftr-366	622	13	consolidated	consolidated	PROPN
ftr-366	622	14	group	group	NOUN
ftr-366	622	15	to	to	PART
ftr-366	622	16	terminate	terminate	VERB
ftr-366	622	17	.	.	PUNCT
ftr-366	623	1	see	see	VERB
ftr-366	623	2	hicks	hick	NOUN
ftr-366	623	3	,	,	PUNCT
ftr-366	623	4	supra	supra	PROPN
ftr-366	623	5	note	note	PROPN
ftr-366	623	6	6	6	NUM
ftr-366	623	7	,	,	PUNCT
ftr-366	623	8	at	at	ADP
ftr-366	623	9	909	909	NUM
ftr-366	623	10	.	.	PUNCT
ftr-366	623	11	128	128	NUM
ftr-366	623	12	.	.	PUNCT
ftr-366	624	1	see	see	PROPN
ftr-366	624	2	hicks	hick	NOUN
ftr-366	624	3	,	,	PUNCT
ftr-366	624	4	supra	supra	PROPN
ftr-366	624	5	note	note	PROPN
ftr-366	624	6	6	6	NUM
ftr-366	624	7	,	,	PUNCT
ftr-366	624	8	at	at	ADP
ftr-366	624	9	909	909	NUM
ftr-366	624	10	.	.	PUNCT
ftr-366	625	1	92	92	NUM
ftr-366	625	2	florida	florida	PROPN
ftr-366	625	3	tax	tax	NOUN
ftr-366	625	4	review	review	NOUN
ftr-366	625	5	[	[	X
ftr-366	625	6	vol	vol	NOUN
ftr-366	625	7	.	.	PUNCT
ftr-366	625	8	9:2	9:2	NUM
ftr-366	626	1	b.	b.	VERB
ftr-366	626	2	the	the	DET
ftr-366	626	3	transfer	transfer	NOUN
ftr-366	626	4	of	of	ADP
ftr-366	626	5	assets	asset	NOUN
ftr-366	626	6	1	1	NUM
ftr-366	626	7	.	.	PUNCT
ftr-366	627	1	introductory	introductory	ADJ
ftr-366	627	2	issues	issue	NOUN
ftr-366	627	3	in	in	ADP
ftr-366	627	4	the	the	DET
ftr-366	627	5	reorganization	reorganization	NOUN
ftr-366	627	6	ir	ir	PROPN
ftr-366	627	7	-	-	PROPN
ftr-366	627	8	nj	nj	PROPN
ftr-366	627	9	and	and	CCONJ
ftr-366	627	10	certain	certain	ADJ
ftr-366	627	11	of	of	ADP
ftr-366	627	12	its	its	PRON
ftr-366	627	13	subsidiaries	subsidiary	NOUN
ftr-366	627	14	transferred	transfer	VERB
ftr-366	627	15	shares	share	NOUN
ftr-366	627	16	of	of	ADP
ftr-366	627	17	certain	certain	ADJ
ftr-366	627	18	existing	exist	VERB
ftr-366	627	19	ir	ir	PROPN
ftr-366	627	20	-	-	PUNCT
ftr-366	627	21	nj	nj	PROPN
ftr-366	627	22	subsidiaries	subsidiary	NOUN
ftr-366	627	23	(	(	PUNCT
ftr-366	627	24	the	the	DET
ftr-366	627	25	“	"	PUNCT
ftr-366	627	26	transferred	transfer	VERB
ftr-366	627	27	assets	asset	NOUN
ftr-366	627	28	”	"	PUNCT
ftr-366	627	29	)	)	PUNCT
ftr-366	627	30	,	,	PUNCT
ftr-366	627	31	and	and	CCONJ
ftr-366	627	32	issued	issue	VERB
ftr-366	627	33	certain	certain	ADJ
ftr-366	627	34	debt	debt	NOUN
ftr-366	627	35	,	,	PUNCT
ftr-366	627	36	to	to	ADP
ftr-366	627	37	ir	ir	PROPN
ftr-366	627	38	-	-	PROPN
ftr-366	627	39	ltd	ltd	NOUN
ftr-366	627	40	.	.	PROPN
ftr-366	627	41	in	in	ADP
ftr-366	627	42	exchange	exchange	PROPN
ftr-366	627	43	,	,	PUNCT
ftr-366	627	44	ir	ir	PROPN
ftr-366	627	45	-	-	PROPN
ftr-366	627	46	ltd	ltd	PROPN
ftr-366	627	47	.	.	PROPN
ftr-366	627	48	issued	issue	VERB
ftr-366	627	49	“	"	PUNCT
ftr-366	627	50	that	that	DET
ftr-366	627	51	number	number	NOUN
ftr-366	627	52	of	of	ADP
ftr-366	627	53	ir	ir	ADJ
ftr-366	627	54	-	-	ADJ
ftr-366	627	55	limited	limit	VERB
ftr-366	627	56	class	class	NOUN
ftr-366	627	57	b	b	NOUN
ftr-366	627	58	common	common	ADJ
ftr-366	627	59	shares	share	NOUN
ftr-366	627	60	that	that	PRON
ftr-366	627	61	”	"	PUNCT
ftr-366	627	62	had	have	VERB
ftr-366	627	63	“	"	PUNCT
ftr-366	627	64	an	an	DET
ftr-366	627	65	aggregate	aggregate	ADJ
ftr-366	627	66	value	value	NOUN
ftr-366	627	67	equal	equal	ADJ
ftr-366	627	68	to	to	ADP
ftr-366	627	69	the	the	DET
ftr-366	627	70	fair	fair	ADJ
ftr-366	627	71	market	market	NOUN
ftr-366	627	72	value	value	NOUN
ftr-366	627	73	of	of	ADP
ftr-366	627	74	the	the	DET
ftr-366	627	75	transferred	transfer	VERB
ftr-366	627	76	assets	asset	NOUN
ftr-366	627	77	and	and	CCONJ
ftr-366	627	78	the	the	DET
ftr-366	627	79	amount	amount	NOUN
ftr-366	627	80	of	of	ADP
ftr-366	627	81	the	the	DET
ftr-366	627	82	debt	debt	NOUN
ftr-366	627	83	.	.	PUNCT
ftr-366	627	84	”	"	PUNCT
ftr-366	628	1	129	129	NUM
ftr-366	628	2	as	as	SCONJ
ftr-366	628	3	noted	note	VERB
ftr-366	628	4	above	above	ADV
ftr-366	628	5	,	,	PUNCT
ftr-366	628	6	these	these	DET
ftr-366	628	7	transfers	transfer	NOUN
ftr-366	628	8	occurred	occur	VERB
ftr-366	628	9	before	before	ADP
ftr-366	628	10	the	the	DET
ftr-366	628	11	merger	merger	NOUN
ftr-366	628	12	.	.	PUNCT
ftr-366	629	1	130	130	NUM
ftr-366	629	2	this	this	DET
ftr-366	629	3	exchange	exchange	NOUN
ftr-366	629	4	had	have	VERB
ftr-366	629	5	to	to	PART
ftr-366	629	6	be	be	AUX
ftr-366	629	7	for	for	ADP
ftr-366	629	8	fair	fair	ADJ
ftr-366	629	9	market	market	NOUN
ftr-366	629	10	value	value	NOUN
ftr-366	629	11	.	.	PUNCT
ftr-366	630	1	131	131	NUM
ftr-366	630	2	section	section	NOUN
ftr-366	630	3	482	482	NUM
ftr-366	630	4	requires	require	VERB
ftr-366	630	5	that	that	SCONJ
ftr-366	630	6	exchanges	exchange	NOUN
ftr-366	630	7	between	between	ADP
ftr-366	630	8	commonly	commonly	ADV
ftr-366	630	9	controlled	control	VERB
ftr-366	630	10	entities	entity	NOUN
ftr-366	630	11	be	be	VERB
ftr-366	630	12	at	at	ADP
ftr-366	630	13	arm	arm	NOUN
ftr-366	630	14	’s	’s	PART
ftr-366	630	15	length	length	NOUN
ftr-366	630	16	.	.	PUNCT
ftr-366	631	1	132	132	NUM
ftr-366	631	2	if	if	SCONJ
ftr-366	631	3	the	the	DET
ftr-366	631	4	u.s	u.s	PROPN
ftr-366	631	5	.	.	PROPN
ftr-366	631	6	transferor	transferor	NOUN
ftr-366	631	7	receives	receive	VERB
ftr-366	631	8	stock	stock	NOUN
ftr-366	631	9	that	that	PRON
ftr-366	631	10	has	have	VERB
ftr-366	631	11	less	less	ADJ
ftr-366	631	12	value	value	NOUN
ftr-366	631	13	than	than	ADP
ftr-366	631	14	the	the	DET
ftr-366	631	15	assets	asset	NOUN
ftr-366	631	16	transferred	transfer	VERB
ftr-366	631	17	,	,	PUNCT
ftr-366	631	18	the	the	DET
ftr-366	631	19	irs	irs	PROPN
ftr-366	631	20	could	could	AUX
ftr-366	631	21	attempt	attempt	VERB
ftr-366	631	22	to	to	PART
ftr-366	631	23	characterize	characterize	VERB
ftr-366	631	24	the	the	DET
ftr-366	631	25	shortfall	shortfall	NOUN
ftr-366	631	26	as	as	ADP
ftr-366	631	27	a	a	DET
ftr-366	631	28	deemed	deemed	ADJ
ftr-366	631	29	dividend	dividend	NOUN
ftr-366	631	30	to	to	ADP
ftr-366	631	31	the	the	DET
ftr-366	631	32	foreign	foreign	ADJ
ftr-366	631	33	parent	parent	NOUN
ftr-366	631	34	,	,	PUNCT
ftr-366	631	35	which	which	PRON
ftr-366	631	36	would	would	AUX
ftr-366	631	37	be	be	AUX
ftr-366	631	38	subject	subject	ADJ
ftr-366	631	39	to	to	ADP
ftr-366	631	40	withholding	withholding	NOUN
ftr-366	631	41	tax	tax	NOUN
ftr-366	631	42	.	.	PUNCT
ftr-366	632	1	133	133	NUM
ftr-366	632	2	in	in	ADP
ftr-366	632	3	this	this	DET
ftr-366	632	4	case	case	NOUN
ftr-366	632	5	the	the	DET
ftr-366	632	6	transfer	transfer	NOUN
ftr-366	632	7	occurred	occur	VERB
ftr-366	632	8	before	before	SCONJ
ftr-366	632	9	ir	ir	PROPN
ftr-366	632	10	-	-	PROPN
ftr-366	632	11	nj	nj	PROPN
ftr-366	632	12	became	become	VERB
ftr-366	632	13	a	a	DET
ftr-366	632	14	subsidiary	subsidiary	NOUN
ftr-366	632	15	of	of	ADP
ftr-366	632	16	ir	ir	PROPN
ftr-366	632	17	-	-	PROPN
ftr-366	632	18	ltd	ltd	PROPN
ftr-366	632	19	.	.	PUNCT
ftr-366	633	1	therefore	therefore	ADV
ftr-366	633	2	the	the	DET
ftr-366	633	3	irs	irs	PROPN
ftr-366	633	4	would	would	AUX
ftr-366	633	5	have	have	VERB
ftr-366	633	6	to	to	PART
ftr-366	633	7	use	use	VERB
ftr-366	633	8	the	the	DET
ftr-366	633	9	step	step	NOUN
ftr-366	633	10	transaction	transaction	NOUN
ftr-366	633	11	doctrine	doctrine	NOUN
ftr-366	633	12	or	or	CCONJ
ftr-366	633	13	another	another	DET
ftr-366	633	14	theory	theory	NOUN
ftr-366	633	15	to	to	PART
ftr-366	633	16	characterize	characterize	VERB
ftr-366	633	17	any	any	DET
ftr-366	633	18	shortfall	shortfall	NOUN
ftr-366	633	19	as	as	ADP
ftr-366	633	20	a	a	DET
ftr-366	633	21	dividend	dividend	NOUN
ftr-366	633	22	.	.	PUNCT
ftr-366	634	1	nevertheless	nevertheless	ADV
ftr-366	634	2	,	,	PUNCT
ftr-366	634	3	the	the	DET
ftr-366	634	4	company	company	NOUN
ftr-366	634	5	acknowledged	acknowledge	VERB
ftr-366	634	6	in	in	ADP
ftr-366	634	7	its	its	PRON
ftr-366	634	8	prospectus	prospectus	NOUN
ftr-366	634	9	that	that	SCONJ
ftr-366	634	10	there	there	PRON
ftr-366	634	11	was	be	VERB
ftr-366	634	12	a	a	DET
ftr-366	634	13	possibility	possibility	NOUN
ftr-366	634	14	of	of	ADP
ftr-366	634	15	u.s	u.s	PROPN
ftr-366	634	16	.	.	PROPN
ftr-366	634	17	withholding	withholding	NOUN
ftr-366	634	18	tax	tax	NOUN
ftr-366	634	19	if	if	SCONJ
ftr-366	634	20	the	the	DET
ftr-366	634	21	irs	irs	PROPN
ftr-366	634	22	successfully	successfully	ADV
ftr-366	634	23	disputed	dispute	VERB
ftr-366	634	24	the	the	DET
ftr-366	634	25	value	value	NOUN
ftr-366	634	26	of	of	ADP
ftr-366	634	27	the	the	DET
ftr-366	634	28	transferred	transfer	VERB
ftr-366	634	29	assets	asset	NOUN
ftr-366	634	30	.	.	PUNCT
ftr-366	635	1	134	134	NUM
ftr-366	635	2	2	2	NUM
ftr-366	635	3	.	.	PUNCT
ftr-366	635	4	corporate	corporate	ADJ
ftr-366	635	5	nonrecognition	nonrecognition	NOUN
ftr-366	635	6	provisions	provision	NOUN
ftr-366	635	7	the	the	DET
ftr-366	635	8	next	next	ADJ
ftr-366	635	9	step	step	NOUN
ftr-366	635	10	is	be	AUX
ftr-366	635	11	to	to	PART
ftr-366	635	12	determine	determine	VERB
ftr-366	635	13	whether	whether	SCONJ
ftr-366	635	14	a	a	DET
ftr-366	635	15	nonrecognition	nonrecognition	NOUN
ftr-366	635	16	provision	provision	NOUN
ftr-366	635	17	covered	cover	VERB
ftr-366	635	18	this	this	DET
ftr-366	635	19	exchange	exchange	NOUN
ftr-366	635	20	.	.	PUNCT
ftr-366	636	1	the	the	DET
ftr-366	636	2	exchange	exchange	NOUN
ftr-366	636	3	qualified	qualify	VERB
ftr-366	636	4	under	under	ADP
ftr-366	636	5	section	section	NOUN
ftr-366	636	6	351	351	NUM
ftr-366	636	7	.	.	PUNCT
ftr-366	637	1	ir	ir	PROPN
ftr-366	637	2	-	-	PROPN
ftr-366	637	3	nj	nj	PROPN
ftr-366	637	4	transferred	transfer	VERB
ftr-366	637	5	assets	asset	NOUN
ftr-366	637	6	to	to	ADP
ftr-366	637	7	ir	ir	PROPN
ftr-366	637	8	-	-	PROPN
ftr-366	637	9	ltd	ltd	NOUN
ftr-366	637	10	.	.	PROPN
ftr-366	637	11	in	in	ADP
ftr-366	637	12	exchange	exchange	NOUN
ftr-366	637	13	for	for	ADP
ftr-366	637	14	ir	ir	PROPN
ftr-366	637	15	-	-	PROPN
ftr-366	637	16	ltd	ltd	PROPN
ftr-366	637	17	.	.	PROPN
ftr-366	637	18	stock	stock	PROPN
ftr-366	637	19	.	.	PUNCT
ftr-366	638	1	immediately	immediately	ADV
ftr-366	638	2	after	after	SCONJ
ftr-366	638	3	the	the	DET
ftr-366	638	4	exchange	exchange	NOUN
ftr-366	638	5	ir	ir	PROPN
ftr-366	638	6	-	-	PROPN
ftr-366	638	7	nj	nj	PROPN
ftr-366	638	8	owned	own	VERB
ftr-366	638	9	all	all	DET
ftr-366	638	10	the	the	DET
ftr-366	638	11	ir	ir	PROPN
ftr-366	638	12	-	-	PROPN
ftr-366	638	13	ltd	ltd	PROPN
ftr-366	638	14	.	.	PROPN
ftr-366	638	15	stock	stock	PROPN
ftr-366	638	16	,	,	PUNCT
ftr-366	638	17	so	so	CCONJ
ftr-366	638	18	ir	ir	PROPN
ftr-366	638	19	-	-	PROPN
ftr-366	638	20	nj	nj	PROPN
ftr-366	638	21	was	be	AUX
ftr-366	638	22	in	in	ADP
ftr-366	638	23	control	control	NOUN
ftr-366	638	24	of	of	ADP
ftr-366	638	25	ir	ir	PROPN
ftr-366	638	26	-	-	PROPN
ftr-366	638	27	ltd	ltd	PROPN
ftr-366	638	28	.	.	PROPN
ftr-366	638	29	135	135	NUM
ftr-366	638	30	(	(	PUNCT
ftr-366	638	31	recall	recall	VERB
ftr-366	638	32	that	that	SCONJ
ftr-366	638	33	the	the	DET
ftr-366	638	34	asset	asset	NOUN
ftr-366	638	35	transfer	transfer	NOUN
ftr-366	638	36	occurred	occur	VERB
ftr-366	638	37	before	before	ADP
ftr-366	638	38	the	the	DET
ftr-366	638	39	merger	merger	NOUN
ftr-366	638	40	.	.	PUNCT
ftr-366	638	41	)	)	PUNCT
ftr-366	639	1	129	129	NUM
ftr-366	639	2	.	.	PUNCT
ftr-366	640	1	ir	ir	PROPN
ftr-366	640	2	proxy	proxy	NOUN
ftr-366	640	3	/	/	SYM
ftr-366	640	4	prospectus	prospectus	NOUN
ftr-366	640	5	,	,	PUNCT
ftr-366	640	6	supra	supra	PROPN
ftr-366	640	7	note	note	NOUN
ftr-366	640	8	7	7	NUM
ftr-366	640	9	,	,	PUNCT
ftr-366	640	10	at	at	ADP
ftr-366	640	11	7	7	NUM
ftr-366	640	12	,	,	PUNCT
ftr-366	640	13	17	17	NUM
ftr-366	640	14	.	.	NOUN
ftr-366	640	15	130	130	NUM
ftr-366	640	16	.	.	PUNCT
ftr-366	641	1	ingersoll	ingersoll	PROPN
ftr-366	641	2	-	-	PUNCT
ftr-366	641	3	rand	rand	PROPN
ftr-366	641	4	co.	co.	PROPN
ftr-366	641	5	ltd	ltd	PROPN
ftr-366	641	6	.	.	PROPN
ftr-366	641	7	2001	2001	NUM
ftr-366	641	8	financial	financial	ADJ
ftr-366	641	9	report	report	NOUN
ftr-366	641	10	,	,	PUNCT
ftr-366	641	11	supra	supra	PROPN
ftr-366	641	12	note	note	PROPN
ftr-366	641	13	11	11	NUM
ftr-366	641	14	,	,	PUNCT
ftr-366	641	15	at	at	ADP
ftr-366	641	16	35	35	NUM
ftr-366	641	17	.	.	PUNCT
ftr-366	642	1	131	131	NUM
ftr-366	642	2	.	.	PUNCT
ftr-366	643	1	see	see	VERB
ftr-366	643	2	peterson	peterson	PROPN
ftr-366	643	3	&	&	CCONJ
ftr-366	643	4	cohen	cohen	PROPN
ftr-366	643	5	,	,	PUNCT
ftr-366	643	6	supra	supra	PROPN
ftr-366	643	7	note	note	PROPN
ftr-366	643	8	6	6	NUM
ftr-366	643	9	,	,	PUNCT
ftr-366	643	10	at	at	ADP
ftr-366	643	11	170	170	NUM
ftr-366	643	12	;	;	PUNCT
ftr-366	643	13	treasury	treasury	NOUN
ftr-366	643	14	inversion	inversion	NOUN
ftr-366	643	15	study	study	NOUN
ftr-366	643	16	,	,	PUNCT
ftr-366	643	17	supra	supra	PROPN
ftr-366	643	18	note	note	PROPN
ftr-366	643	19	1	1	NUM
ftr-366	643	20	,	,	PUNCT
ftr-366	643	21	at	at	ADP
ftr-366	643	22	10	10	NUM
ftr-366	643	23	-	-	SYM
ftr-366	643	24	11	11	NUM
ftr-366	643	25	.	.	PUNCT
ftr-366	644	1	132	132	NUM
ftr-366	644	2	.	.	PUNCT
ftr-366	645	1	see	see	VERB
ftr-366	645	2	bittker	bittker	NOUN
ftr-366	645	3	&	&	CCONJ
ftr-366	645	4	lokken	lokken	PROPN
ftr-366	645	5	,	,	PUNCT
ftr-366	645	6	supra	supra	PROPN
ftr-366	645	7	note	note	NOUN
ftr-366	645	8	6	6	NUM
ftr-366	645	9	¶	¶	NOUN
ftr-366	645	10	79.1.1	79.1.1	PROPN
ftr-366	645	11	.	.	PUNCT
ftr-366	646	1	in	in	ADP
ftr-366	646	2	the	the	DET
ftr-366	646	3	case	case	NOUN
ftr-366	646	4	of	of	ADP
ftr-366	646	5	two	two	NUM
ftr-366	646	6	or	or	CCONJ
ftr-366	646	7	more	more	ADJ
ftr-366	646	8	organizations	organization	NOUN
ftr-366	646	9	owned	own	VERB
ftr-366	646	10	or	or	CCONJ
ftr-366	646	11	controlled	control	VERB
ftr-366	646	12	directly	directly	ADV
ftr-366	646	13	or	or	CCONJ
ftr-366	646	14	indirectly	indirectly	ADV
ftr-366	646	15	by	by	ADP
ftr-366	646	16	the	the	DET
ftr-366	646	17	same	same	ADJ
ftr-366	646	18	interests	interest	NOUN
ftr-366	646	19	,	,	PUNCT
ftr-366	646	20	§	§	PROPN
ftr-366	646	21	482	482	NUM
ftr-366	646	22	authorizes	authorize	VERB
ftr-366	646	23	the	the	DET
ftr-366	646	24	secretary	secretary	NOUN
ftr-366	646	25	of	of	ADP
ftr-366	646	26	the	the	DET
ftr-366	646	27	treasury	treasury	PROPN
ftr-366	646	28	to	to	PART
ftr-366	646	29	distribute	distribute	VERB
ftr-366	646	30	,	,	PUNCT
ftr-366	646	31	apportion	apportion	NOUN
ftr-366	646	32	,	,	PUNCT
ftr-366	646	33	or	or	CCONJ
ftr-366	646	34	allocate	allocate	VERB
ftr-366	646	35	gross	gross	ADJ
ftr-366	646	36	income	income	NOUN
ftr-366	646	37	,	,	PUNCT
ftr-366	646	38	deductions	deduction	NOUN
ftr-366	646	39	,	,	PUNCT
ftr-366	646	40	credits	credit	NOUN
ftr-366	646	41	or	or	CCONJ
ftr-366	646	42	allowances	allowance	NOUN
ftr-366	646	43	between	between	ADP
ftr-366	646	44	or	or	CCONJ
ftr-366	646	45	among	among	ADP
ftr-366	646	46	such	such	ADJ
ftr-366	646	47	organizations	organization	NOUN
ftr-366	646	48	if	if	SCONJ
ftr-366	646	49	he	he	PRON
ftr-366	646	50	determines	determine	VERB
ftr-366	646	51	that	that	SCONJ
ftr-366	646	52	such	such	ADJ
ftr-366	646	53	reallocation	reallocation	NOUN
ftr-366	646	54	is	be	AUX
ftr-366	646	55	necessary	necessary	ADJ
ftr-366	646	56	to	to	PART
ftr-366	646	57	prevent	prevent	VERB
ftr-366	646	58	the	the	DET
ftr-366	646	59	evasion	evasion	NOUN
ftr-366	646	60	of	of	ADP
ftr-366	646	61	taxes	taxis	NOUN
ftr-366	646	62	or	or	CCONJ
ftr-366	646	63	clearly	clearly	ADV
ftr-366	646	64	to	to	PART
ftr-366	646	65	reflect	reflect	VERB
ftr-366	646	66	income	income	NOUN
ftr-366	646	67	.	.	PUNCT
ftr-366	647	1	irc	irc	PROPN
ftr-366	647	2	§	§	PROPN
ftr-366	647	3	482	482	NUM
ftr-366	647	4	.	.	PROPN
ftr-366	647	5	133	133	NUM
ftr-366	647	6	.	.	PUNCT
ftr-366	648	1	treasury	treasury	NOUN
ftr-366	648	2	inversion	inversion	NOUN
ftr-366	648	3	study	study	NOUN
ftr-366	648	4	,	,	PUNCT
ftr-366	648	5	supra	supra	PROPN
ftr-366	648	6	note	note	PROPN
ftr-366	648	7	1	1	NUM
ftr-366	648	8	,	,	PUNCT
ftr-366	648	9	at	at	ADP
ftr-366	648	10	10	10	NUM
ftr-366	648	11	-	-	SYM
ftr-366	648	12	11	11	NUM
ftr-366	648	13	.	.	PUNCT
ftr-366	649	1	134	134	NUM
ftr-366	649	2	.	.	PUNCT
ftr-366	650	1	ir	ir	PROPN
ftr-366	650	2	proxy	proxy	NOUN
ftr-366	650	3	/	/	SYM
ftr-366	650	4	prospectus	prospectus	NOUN
ftr-366	650	5	,	,	PUNCT
ftr-366	650	6	supra	supra	PROPN
ftr-366	650	7	note	note	NOUN
ftr-366	650	8	7	7	NUM
ftr-366	650	9	,	,	PUNCT
ftr-366	650	10	at	at	ADP
ftr-366	650	11	14	14	NUM
ftr-366	650	12	.	.	PUNCT
ftr-366	650	13	135	135	NUM
ftr-366	650	14	.	.	PUNCT
ftr-366	651	1	see	see	VERB
ftr-366	651	2	irc	irc	PROPN
ftr-366	651	3	§	§	PROPN
ftr-366	651	4	§	§	PROPN
ftr-366	651	5	351(a	351(a	PROPN
ftr-366	651	6	)	)	PUNCT
ftr-366	651	7	,	,	PUNCT
ftr-366	651	8	368(c	368(c	PROPN
ftr-366	651	9	)	)	PUNCT
ftr-366	651	10	.	.	PUNCT
ftr-366	652	1	alternatively	alternatively	ADV
ftr-366	652	2	,	,	PUNCT
ftr-366	652	3	since	since	SCONJ
ftr-366	652	4	the	the	DET
ftr-366	652	5	company	company	NOUN
ftr-366	652	6	executed	execute	VERB
ftr-366	652	7	the	the	DET
ftr-366	652	8	merger	merger	NOUN
ftr-366	652	9	and	and	CCONJ
ftr-366	652	10	the	the	DET
ftr-366	652	11	accompanying	accompany	VERB
ftr-366	652	12	transfers	transfer	NOUN
ftr-366	652	13	all	all	ADV
ftr-366	652	14	on	on	ADP
ftr-366	652	15	the	the	DET
ftr-366	652	16	same	same	ADJ
ftr-366	652	17	day	day	NOUN
ftr-366	652	18	pursuant	pursuant	ADJ
ftr-366	652	19	to	to	ADP
ftr-366	652	20	an	an	DET
ftr-366	652	21	integrated	integrate	VERB
ftr-366	652	22	plan	plan	NOUN
ftr-366	652	23	,	,	PUNCT
ftr-366	652	24	the	the	DET
ftr-366	652	25	step	step	NOUN
ftr-366	652	26	transaction	transaction	NOUN
ftr-366	652	27	doctrine	doctrine	NOUN
ftr-366	652	28	could	could	AUX
ftr-366	652	29	apply	apply	VERB
ftr-366	652	30	to	to	PART
ftr-366	652	31	collapse	collapse	VERB
ftr-366	652	32	the	the	DET
ftr-366	652	33	merger	merger	NOUN
ftr-366	652	34	with	with	ADP
ftr-366	652	35	2008	2008	NUM
ftr-366	652	36	]	]	PUNCT
ftr-366	652	37	corporate	corporate	ADJ
ftr-366	652	38	expatriation	expatriation	NOUN
ftr-366	652	39	93	93	NUM
ftr-366	652	40	the	the	DET
ftr-366	652	41	exchange	exchange	NOUN
ftr-366	652	42	did	do	AUX
ftr-366	652	43	not	not	PART
ftr-366	652	44	qualify	qualify	VERB
ftr-366	652	45	for	for	ADP
ftr-366	652	46	nonrecognition	nonrecognition	NOUN
ftr-366	652	47	under	under	ADP
ftr-366	652	48	any	any	DET
ftr-366	652	49	other	other	ADJ
ftr-366	652	50	provision	provision	NOUN
ftr-366	652	51	.	.	PUNCT
ftr-366	653	1	136	136	NUM
ftr-366	653	2	3	3	NUM
ftr-366	653	3	.	.	PUNCT
ftr-366	653	4	section	section	NOUN
ftr-366	653	5	367	367	NUM
ftr-366	653	6	before	before	ADP
ftr-366	653	7	applying	apply	VERB
ftr-366	653	8	section	section	NOUN
ftr-366	653	9	367	367	NUM
ftr-366	653	10	,	,	PUNCT
ftr-366	653	11	we	we	PRON
ftr-366	653	12	determined	determine	VERB
ftr-366	653	13	that	that	SCONJ
ftr-366	653	14	ir	ir	PROPN
ftr-366	653	15	-	-	PROPN
ftr-366	653	16	nj	nj	PROPN
ftr-366	653	17	did	do	AUX
ftr-366	653	18	not	not	PART
ftr-366	653	19	have	have	VERB
ftr-366	653	20	to	to	PART
ftr-366	653	21	recognize	recognize	VERB
ftr-366	653	22	gain	gain	NOUN
ftr-366	653	23	or	or	CCONJ
ftr-366	653	24	loss	loss	NOUN
ftr-366	653	25	on	on	ADP
ftr-366	653	26	the	the	DET
ftr-366	653	27	exchange	exchange	NOUN
ftr-366	653	28	.	.	PUNCT
ftr-366	654	1	137	137	NUM
ftr-366	655	1	next	next	ADV
ftr-366	655	2	we	we	PRON
ftr-366	655	3	need	need	VERB
ftr-366	655	4	to	to	PART
ftr-366	655	5	examine	examine	VERB
ftr-366	655	6	whether	whether	SCONJ
ftr-366	655	7	section	section	NOUN
ftr-366	655	8	367	367	NUM
ftr-366	655	9	changed	change	VERB
ftr-366	655	10	this	this	DET
ftr-366	655	11	result	result	NOUN
ftr-366	655	12	.	.	PUNCT
ftr-366	656	1	a.	a.	NOUN
ftr-366	656	2	section	section	NOUN
ftr-366	656	3	367(a	367(a	PROPN
ftr-366	656	4	)	)	PUNCT
ftr-366	656	5	section	section	NOUN
ftr-366	656	6	367(a)(1	367(a)(1	NUM
ftr-366	656	7	)	)	PUNCT
ftr-366	656	8	provides	provide	VERB
ftr-366	656	9	that	that	SCONJ
ftr-366	656	10	,	,	PUNCT
ftr-366	656	11	for	for	ADP
ftr-366	656	12	purposes	purpose	NOUN
ftr-366	656	13	of	of	ADP
ftr-366	656	14	determining	determine	VERB
ftr-366	656	15	gain	gain	NOUN
ftr-366	656	16	,	,	PUNCT
ftr-366	656	17	if	if	SCONJ
ftr-366	656	18	a	a	DET
ftr-366	656	19	u.s	u.s	PROPN
ftr-366	656	20	.	.	PROPN
ftr-366	656	21	person	person	NOUN
ftr-366	656	22	transfers	transfer	VERB
ftr-366	656	23	property	property	NOUN
ftr-366	656	24	to	to	ADP
ftr-366	656	25	a	a	DET
ftr-366	656	26	foreign	foreign	ADJ
ftr-366	656	27	corporation	corporation	NOUN
ftr-366	656	28	in	in	ADP
ftr-366	656	29	an	an	DET
ftr-366	656	30	otherwise	otherwise	ADV
ftr-366	656	31	qualifying	qualify	VERB
ftr-366	656	32	exchange	exchange	NOUN
ftr-366	656	33	,	,	PUNCT
ftr-366	656	34	the	the	DET
ftr-366	656	35	foreign	foreign	ADJ
ftr-366	656	36	corporation	corporation	NOUN
ftr-366	656	37	shall	shall	AUX
ftr-366	656	38	not	not	PART
ftr-366	656	39	be	be	AUX
ftr-366	656	40	considered	consider	VERB
ftr-366	656	41	a	a	DET
ftr-366	656	42	ir	ir	PROPN
ftr-366	656	43	-	-	PUNCT
ftr-366	656	44	nj	nj	PROPN
ftr-366	656	45	’s	’s	PART
ftr-366	656	46	transfer	transfer	NOUN
ftr-366	656	47	of	of	ADP
ftr-366	656	48	subsidiary	subsidiary	ADJ
ftr-366	656	49	stock	stock	NOUN
ftr-366	656	50	and	and	CCONJ
ftr-366	656	51	debt	debt	NOUN
ftr-366	656	52	into	into	ADP
ftr-366	656	53	one	one	NUM
ftr-366	656	54	integrated	integrate	VERB
ftr-366	656	55	transaction	transaction	NOUN
ftr-366	656	56	.	.	PUNCT
ftr-366	657	1	when	when	SCONJ
ftr-366	657	2	the	the	DET
ftr-366	657	3	doctrine	doctrine	NOUN
ftr-366	657	4	applies	apply	VERB
ftr-366	657	5	,	,	PUNCT
ftr-366	657	6	both	both	CCONJ
ftr-366	657	7	the	the	DET
ftr-366	657	8	public	public	ADJ
ftr-366	657	9	shareholders	shareholder	NOUN
ftr-366	657	10	and	and	CCONJ
ftr-366	657	11	ir	ir	PROPN
ftr-366	657	12	-	-	PROPN
ftr-366	657	13	nj	nj	PROPN
ftr-366	657	14	are	be	AUX
ftr-366	657	15	“	"	PUNCT
ftr-366	657	16	transferors	transferor	NOUN
ftr-366	657	17	,	,	PUNCT
ftr-366	657	18	”	"	PUNCT
ftr-366	657	19	and	and	CCONJ
ftr-366	657	20	both	both	PRON
ftr-366	657	21	are	be	AUX
ftr-366	657	22	included	include	VERB
ftr-366	657	23	in	in	ADP
ftr-366	657	24	the	the	DET
ftr-366	657	25	“	"	PUNCT
ftr-366	657	26	control	control	NOUN
ftr-366	657	27	group	group	NOUN
ftr-366	657	28	.	.	PUNCT
ftr-366	657	29	”	"	PUNCT
ftr-366	658	1	therefore	therefore	ADV
ftr-366	658	2	all	all	DET
ftr-366	658	3	the	the	DET
ftr-366	658	4	transfers	transfer	NOUN
ftr-366	658	5	to	to	ADP
ftr-366	658	6	ir	ir	PROPN
ftr-366	658	7	-	-	PROPN
ftr-366	658	8	ltd	ltd	PROPN
ftr-366	658	9	.	.	PROPN
ftr-366	658	10	qualify	qualify	VERB
ftr-366	658	11	under	under	ADP
ftr-366	658	12	§	§	PROPN
ftr-366	658	13	351	351	NUM
ftr-366	658	14	.	.	PUNCT
ftr-366	659	1	part	part	NOUN
ftr-366	659	2	iii.b.3	iii.b.3	NOUN
ftr-366	659	3	below	below	ADV
ftr-366	659	4	discusses	discuss	VERB
ftr-366	659	5	the	the	DET
ftr-366	659	6	application	application	NOUN
ftr-366	659	7	of	of	ADP
ftr-366	659	8	the	the	DET
ftr-366	659	9	step	step	NOUN
ftr-366	659	10	transaction	transaction	NOUN
ftr-366	659	11	doctrine	doctrine	NOUN
ftr-366	659	12	to	to	ADP
ftr-366	659	13	the	the	DET
ftr-366	659	14	asset	asset	NOUN
ftr-366	659	15	transfers	transfer	NOUN
ftr-366	659	16	.	.	PUNCT
ftr-366	660	1	one	one	PRON
ftr-366	660	2	might	might	AUX
ftr-366	660	3	ask	ask	VERB
ftr-366	660	4	if	if	SCONJ
ftr-366	660	5	§	§	PROPN
ftr-366	660	6	304	304	NUM
ftr-366	660	7	applied	apply	VERB
ftr-366	660	8	to	to	ADP
ftr-366	660	9	this	this	DET
ftr-366	660	10	exchange	exchange	NOUN
ftr-366	660	11	.	.	PUNCT
ftr-366	661	1	that	that	DET
ftr-366	661	2	section	section	NOUN
ftr-366	661	3	provides	provide	VERB
ftr-366	661	4	that	that	SCONJ
ftr-366	661	5	,	,	PUNCT
ftr-366	661	6	if	if	SCONJ
ftr-366	661	7	one	one	NUM
ftr-366	661	8	or	or	CCONJ
ftr-366	661	9	more	more	ADJ
ftr-366	661	10	persons	person	NOUN
ftr-366	661	11	are	be	AUX
ftr-366	661	12	in	in	ADP
ftr-366	661	13	control	control	NOUN
ftr-366	661	14	of	of	ADP
ftr-366	661	15	each	each	PRON
ftr-366	661	16	of	of	ADP
ftr-366	661	17	two	two	NUM
ftr-366	661	18	corporations	corporation	NOUN
ftr-366	661	19	,	,	PUNCT
ftr-366	661	20	and	and	CCONJ
ftr-366	661	21	in	in	ADP
ftr-366	661	22	return	return	NOUN
ftr-366	661	23	for	for	ADP
ftr-366	661	24	property	property	NOUN
ftr-366	661	25	,	,	PUNCT
ftr-366	661	26	one	one	NUM
ftr-366	661	27	of	of	ADP
ftr-366	661	28	the	the	DET
ftr-366	661	29	corporations	corporation	NOUN
ftr-366	661	30	acquires	acquire	VERB
ftr-366	661	31	stock	stock	NOUN
ftr-366	661	32	in	in	ADP
ftr-366	661	33	the	the	DET
ftr-366	661	34	other	other	ADJ
ftr-366	661	35	corporation	corporation	NOUN
ftr-366	661	36	from	from	ADP
ftr-366	661	37	the	the	DET
ftr-366	661	38	person	person	NOUN
ftr-366	661	39	in	in	ADP
ftr-366	661	40	control	control	NOUN
ftr-366	661	41	,	,	PUNCT
ftr-366	661	42	then	then	ADV
ftr-366	661	43	the	the	DET
ftr-366	661	44	property	property	NOUN
ftr-366	661	45	shall	shall	AUX
ftr-366	661	46	be	be	AUX
ftr-366	661	47	treated	treat	VERB
ftr-366	661	48	as	as	ADP
ftr-366	661	49	a	a	DET
ftr-366	661	50	distribution	distribution	NOUN
ftr-366	661	51	in	in	ADP
ftr-366	661	52	redemption	redemption	NOUN
ftr-366	661	53	.	.	PUNCT
ftr-366	662	1	irc	irc	PROPN
ftr-366	662	2	§	§	PROPN
ftr-366	662	3	304(a)(1	304(a)(1	NUM
ftr-366	662	4	)	)	PUNCT
ftr-366	662	5	.	.	PUNCT
ftr-366	663	1	before	before	ADP
ftr-366	663	2	the	the	DET
ftr-366	663	3	inversion	inversion	NOUN
ftr-366	663	4	ir	ir	PROPN
ftr-366	663	5	-	-	PROPN
ftr-366	663	6	nj	nj	PROPN
ftr-366	663	7	was	be	AUX
ftr-366	663	8	in	in	ADP
ftr-366	663	9	control	control	NOUN
ftr-366	663	10	of	of	ADP
ftr-366	663	11	its	its	PRON
ftr-366	663	12	cfcs	cfcs	NOUN
ftr-366	663	13	and	and	CCONJ
ftr-366	663	14	of	of	ADP
ftr-366	663	15	irltd	irltd	PROPN
ftr-366	663	16	.	.	PUNCT
ftr-366	664	1	then	then	ADV
ftr-366	664	2	ir	ir	PROPN
ftr-366	664	3	-	-	PROPN
ftr-366	664	4	ltd	ltd	PROPN
ftr-366	664	5	.	.	PROPN
ftr-366	664	6	acquired	acquire	VERB
ftr-366	664	7	stock	stock	NOUN
ftr-366	664	8	of	of	ADP
ftr-366	664	9	the	the	DET
ftr-366	664	10	cfcs	cfcs	NOUN
ftr-366	664	11	from	from	ADP
ftr-366	664	12	ir	ir	PROPN
ftr-366	664	13	-	-	PROPN
ftr-366	664	14	nj	nj	PROPN
ftr-366	664	15	.	.	PUNCT
ftr-366	665	1	but	but	CCONJ
ftr-366	665	2	ir	ir	PROPN
ftr-366	665	3	-	-	PROPN
ftr-366	665	4	ltd	ltd	PROPN
ftr-366	665	5	.	.	PROPN
ftr-366	665	6	used	use	VERB
ftr-366	665	7	its	its	PRON
ftr-366	665	8	own	own	ADJ
ftr-366	665	9	class	class	NOUN
ftr-366	665	10	b	b	PROPN
ftr-366	665	11	stock	stock	NOUN
ftr-366	665	12	to	to	PART
ftr-366	665	13	acquire	acquire	VERB
ftr-366	665	14	the	the	DET
ftr-366	665	15	cfc	cfc	PROPN
ftr-366	665	16	stock	stock	NOUN
ftr-366	665	17	.	.	PUNCT
ftr-366	666	1	stock	stock	NOUN
ftr-366	666	2	in	in	ADP
ftr-366	666	3	the	the	DET
ftr-366	666	4	corporation	corporation	NOUN
ftr-366	666	5	making	make	VERB
ftr-366	666	6	the	the	DET
ftr-366	666	7	distribution	distribution	NOUN
ftr-366	666	8	is	be	AUX
ftr-366	666	9	not	not	PART
ftr-366	666	10	“	"	PUNCT
ftr-366	666	11	property	property	NOUN
ftr-366	666	12	”	"	PUNCT
ftr-366	666	13	within	within	ADP
ftr-366	666	14	the	the	DET
ftr-366	666	15	meaning	meaning	NOUN
ftr-366	666	16	of	of	ADP
ftr-366	666	17	§	§	PROPN
ftr-366	666	18	304	304	NUM
ftr-366	666	19	.	.	PUNCT
ftr-366	667	1	irc	irc	PROPN
ftr-366	667	2	§	§	PROPN
ftr-366	667	3	317(a	317(a	PROPN
ftr-366	667	4	)	)	PUNCT
ftr-366	667	5	.	.	PUNCT
ftr-366	668	1	therefore	therefore	ADV
ftr-366	668	2	§	§	PROPN
ftr-366	668	3	304	304	NUM
ftr-366	668	4	did	do	AUX
ftr-366	668	5	not	not	PART
ftr-366	668	6	apply	apply	VERB
ftr-366	668	7	.	.	PUNCT
ftr-366	669	1	see	see	VERB
ftr-366	669	2	bittker	bittker	NOUN
ftr-366	669	3	&	&	CCONJ
ftr-366	669	4	eustice	eustice	PROPN
ftr-366	669	5	,	,	PUNCT
ftr-366	669	6	supra	supra	PROPN
ftr-366	669	7	note	note	NOUN
ftr-366	669	8	89	89	NUM
ftr-366	669	9	¶	¶	NOUN
ftr-366	669	10	12.63[4][d	12.63[4][d	NUM
ftr-366	669	11	]	]	PUNCT
ftr-366	669	12	.	.	PUNCT
ftr-366	670	1	136	136	NUM
ftr-366	670	2	.	.	PUNCT
ftr-366	671	1	at	at	ADP
ftr-366	671	2	first	first	ADJ
ftr-366	671	3	glance	glance	NOUN
ftr-366	671	4	,	,	PUNCT
ftr-366	671	5	the	the	DET
ftr-366	671	6	exchange	exchange	NOUN
ftr-366	671	7	of	of	ADP
ftr-366	671	8	assets	asset	NOUN
ftr-366	671	9	and	and	CCONJ
ftr-366	671	10	debt	debt	NOUN
ftr-366	671	11	for	for	ADP
ftr-366	671	12	b	b	NOUN
ftr-366	671	13	stock	stock	NOUN
ftr-366	671	14	might	might	AUX
ftr-366	671	15	have	have	AUX
ftr-366	671	16	qualified	qualify	VERB
ftr-366	671	17	for	for	ADP
ftr-366	671	18	nonrecognition	nonrecognition	NOUN
ftr-366	671	19	as	as	ADP
ftr-366	671	20	a	a	DET
ftr-366	671	21	d	d	NOUN
ftr-366	671	22	reorganization	reorganization	NOUN
ftr-366	671	23	.	.	PUNCT
ftr-366	672	1	a	a	DET
ftr-366	672	2	“	"	PUNCT
ftr-366	672	3	d	d	NOUN
ftr-366	672	4	”	"	PUNCT
ftr-366	672	5	reorganization	reorganization	NOUN
ftr-366	672	6	is	be	AUX
ftr-366	672	7	“	"	PUNCT
ftr-366	672	8	a	a	DET
ftr-366	672	9	transfer	transfer	NOUN
ftr-366	672	10	by	by	ADP
ftr-366	672	11	a	a	DET
ftr-366	672	12	corporation	corporation	NOUN
ftr-366	672	13	of	of	ADP
ftr-366	672	14	all	all	PRON
ftr-366	672	15	or	or	CCONJ
ftr-366	672	16	a	a	DET
ftr-366	672	17	part	part	NOUN
ftr-366	672	18	of	of	ADP
ftr-366	672	19	its	its	PRON
ftr-366	672	20	assets	asset	NOUN
ftr-366	672	21	to	to	ADP
ftr-366	672	22	another	another	DET
ftr-366	672	23	corporation	corporation	NOUN
ftr-366	672	24	if	if	SCONJ
ftr-366	672	25	immediately	immediately	ADV
ftr-366	672	26	after	after	ADP
ftr-366	672	27	the	the	DET
ftr-366	672	28	transfer	transfer	NOUN
ftr-366	672	29	the	the	DET
ftr-366	672	30	transferor	transferor	NOUN
ftr-366	672	31	,	,	PUNCT
ftr-366	672	32	or	or	CCONJ
ftr-366	672	33	one	one	NUM
ftr-366	672	34	or	or	CCONJ
ftr-366	672	35	more	more	ADJ
ftr-366	672	36	of	of	ADP
ftr-366	672	37	its	its	PRON
ftr-366	672	38	shareholders	shareholder	NOUN
ftr-366	672	39	…	…	PUNCT
ftr-366	672	40	,	,	PUNCT
ftr-366	672	41	or	or	CCONJ
ftr-366	672	42	any	any	DET
ftr-366	672	43	combination	combination	NOUN
ftr-366	672	44	thereof	thereof	ADV
ftr-366	672	45	,	,	PUNCT
ftr-366	672	46	is	be	AUX
ftr-366	672	47	in	in	ADP
ftr-366	672	48	control	control	NOUN
ftr-366	672	49	of	of	ADP
ftr-366	672	50	the	the	DET
ftr-366	672	51	corporation	corporation	NOUN
ftr-366	672	52	to	to	PART
ftr-366	672	53	which	which	PRON
ftr-366	672	54	the	the	DET
ftr-366	672	55	assets	asset	NOUN
ftr-366	672	56	are	be	AUX
ftr-366	672	57	transferred	transfer	VERB
ftr-366	672	58	;	;	PUNCT
ftr-366	672	59	but	but	CCONJ
ftr-366	672	60	only	only	ADV
ftr-366	672	61	if	if	SCONJ
ftr-366	672	62	,	,	PUNCT
ftr-366	672	63	in	in	ADP
ftr-366	672	64	pursuance	pursuance	NOUN
ftr-366	672	65	of	of	ADP
ftr-366	672	66	the	the	DET
ftr-366	672	67	plan	plan	NOUN
ftr-366	672	68	,	,	PUNCT
ftr-366	672	69	stock	stock	NOUN
ftr-366	672	70	or	or	CCONJ
ftr-366	672	71	securities	security	NOUN
ftr-366	672	72	of	of	ADP
ftr-366	672	73	the	the	DET
ftr-366	672	74	corporation	corporation	NOUN
ftr-366	672	75	to	to	PART
ftr-366	672	76	which	which	PRON
ftr-366	672	77	the	the	DET
ftr-366	672	78	assets	asset	NOUN
ftr-366	672	79	are	be	AUX
ftr-366	672	80	transferred	transfer	VERB
ftr-366	672	81	are	be	AUX
ftr-366	672	82	distributed	distribute	VERB
ftr-366	672	83	in	in	ADP
ftr-366	672	84	a	a	DET
ftr-366	672	85	transaction	transaction	NOUN
ftr-366	672	86	which	which	PRON
ftr-366	672	87	qualifies	qualify	VERB
ftr-366	672	88	under	under	ADP
ftr-366	672	89	section	section	NOUN
ftr-366	672	90	354	354	NUM
ftr-366	672	91	,	,	PUNCT
ftr-366	672	92	355	355	NUM
ftr-366	672	93	,	,	PUNCT
ftr-366	672	94	or	or	CCONJ
ftr-366	672	95	356	356	NUM
ftr-366	672	96	.	.	PUNCT
ftr-366	672	97	”	"	PUNCT
ftr-366	673	1	irc	irc	PROPN
ftr-366	673	2	§	§	PROPN
ftr-366	673	3	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-366	673	4	)	)	PUNCT
ftr-366	673	5	.	.	PUNCT
ftr-366	674	1	ir	ir	PROPN
ftr-366	674	2	-	-	PROPN
ftr-366	674	3	nj	nj	PROPN
ftr-366	674	4	transferred	transfer	VERB
ftr-366	674	5	part	part	NOUN
ftr-366	674	6	of	of	ADP
ftr-366	674	7	its	its	PRON
ftr-366	674	8	assets	asset	NOUN
ftr-366	674	9	to	to	ADP
ftr-366	674	10	ir	ir	PROPN
ftr-366	674	11	-	-	PROPN
ftr-366	674	12	ltd	ltd	PROPN
ftr-366	674	13	.	.	PROPN
ftr-366	674	14	,	,	PUNCT
ftr-366	674	15	a	a	DET
ftr-366	674	16	corporation	corporation	NOUN
ftr-366	674	17	that	that	PRON
ftr-366	674	18	ir	ir	PROPN
ftr-366	674	19	-	-	PROPN
ftr-366	674	20	nj	nj	PROPN
ftr-366	674	21	controlled	control	VERB
ftr-366	674	22	immediately	immediately	ADV
ftr-366	674	23	after	after	ADP
ftr-366	674	24	the	the	DET
ftr-366	674	25	transfer	transfer	NOUN
ftr-366	674	26	.	.	PUNCT
ftr-366	675	1	so	so	ADV
ftr-366	675	2	the	the	DET
ftr-366	675	3	exchange	exchange	NOUN
ftr-366	675	4	satisfied	satisfy	VERB
ftr-366	675	5	the	the	DET
ftr-366	675	6	first	first	ADJ
ftr-366	675	7	phrase	phrase	NOUN
ftr-366	675	8	of	of	ADP
ftr-366	675	9	the	the	DET
ftr-366	675	10	statute	statute	NOUN
ftr-366	675	11	.	.	PUNCT
ftr-366	676	1	but	but	CCONJ
ftr-366	676	2	the	the	DET
ftr-366	676	3	exchange	exchange	NOUN
ftr-366	676	4	did	do	AUX
ftr-366	676	5	not	not	PART
ftr-366	676	6	satisfy	satisfy	VERB
ftr-366	676	7	the	the	DET
ftr-366	676	8	last	last	ADJ
ftr-366	676	9	phrase	phrase	NOUN
ftr-366	676	10	because	because	SCONJ
ftr-366	676	11	ir	ir	PROPN
ftr-366	676	12	-	-	PROPN
ftr-366	676	13	nj	nj	PROPN
ftr-366	676	14	did	do	AUX
ftr-366	676	15	not	not	PART
ftr-366	676	16	distribute	distribute	VERB
ftr-366	676	17	any	any	PRON
ftr-366	676	18	of	of	ADP
ftr-366	676	19	the	the	DET
ftr-366	676	20	b	b	PROPN
ftr-366	676	21	stock	stock	NOUN
ftr-366	676	22	that	that	PRON
ftr-366	676	23	it	it	PRON
ftr-366	676	24	received	receive	VERB
ftr-366	676	25	from	from	ADP
ftr-366	676	26	ir	ir	PROPN
ftr-366	676	27	-	-	PROPN
ftr-366	676	28	ltd	ltd	PROPN
ftr-366	676	29	.	.	PUNCT
ftr-366	677	1	therefore	therefore	ADV
ftr-366	677	2	the	the	DET
ftr-366	677	3	exchange	exchange	NOUN
ftr-366	677	4	did	do	AUX
ftr-366	677	5	not	not	PART
ftr-366	677	6	qualify	qualify	VERB
ftr-366	677	7	as	as	ADP
ftr-366	677	8	a	a	DET
ftr-366	677	9	d	d	NOUN
ftr-366	677	10	reorganization	reorganization	NOUN
ftr-366	677	11	.	.	PUNCT
ftr-366	678	1	137	137	NUM
ftr-366	678	2	.	.	PUNCT
ftr-366	679	1	even	even	ADV
ftr-366	679	2	if	if	SCONJ
ftr-366	679	3	§	§	PROPN
ftr-366	679	4	351	351	NUM
ftr-366	679	5	did	do	AUX
ftr-366	679	6	not	not	PART
ftr-366	679	7	apply	apply	VERB
ftr-366	679	8	,	,	PUNCT
ftr-366	679	9	ir	ir	PROPN
ftr-366	679	10	-	-	NOUN
ftr-366	679	11	nj	nj	PROPN
ftr-366	679	12	could	could	AUX
ftr-366	679	13	not	not	PART
ftr-366	679	14	recognize	recognize	VERB
ftr-366	679	15	a	a	DET
ftr-366	679	16	loss	loss	NOUN
ftr-366	679	17	upon	upon	SCONJ
ftr-366	679	18	transferring	transfer	VERB
ftr-366	679	19	the	the	DET
ftr-366	679	20	assets	asset	NOUN
ftr-366	679	21	,	,	PUNCT
ftr-366	679	22	because	because	SCONJ
ftr-366	679	23	§	§	PROPN
ftr-366	679	24	267	267	NUM
ftr-366	679	25	denies	deny	VERB
ftr-366	679	26	recognition	recognition	NOUN
ftr-366	679	27	of	of	ADP
ftr-366	679	28	losses	loss	NOUN
ftr-366	679	29	on	on	ADP
ftr-366	679	30	certain	certain	ADJ
ftr-366	679	31	transfers	transfer	NOUN
ftr-366	679	32	between	between	ADP
ftr-366	679	33	related	related	ADJ
ftr-366	679	34	parties	party	NOUN
ftr-366	679	35	.	.	PUNCT
ftr-366	680	1	treasury	treasury	NOUN
ftr-366	680	2	inversion	inversion	NOUN
ftr-366	680	3	study	study	NOUN
ftr-366	680	4	,	,	PUNCT
ftr-366	680	5	supra	supra	PROPN
ftr-366	680	6	note	note	PROPN
ftr-366	680	7	1	1	NUM
ftr-366	680	8	,	,	PUNCT
ftr-366	680	9	at	at	ADP
ftr-366	680	10	10	10	NUM
ftr-366	680	11	.	.	PUNCT
ftr-366	681	1	ir	ir	PROPN
ftr-366	681	2	-	-	PROPN
ftr-366	681	3	ltd	ltd	PROPN
ftr-366	681	4	.	.	PROPN
ftr-366	681	5	recognized	recognize	VERB
ftr-366	681	6	no	no	DET
ftr-366	681	7	gain	gain	NOUN
ftr-366	681	8	or	or	CCONJ
ftr-366	681	9	loss	loss	NOUN
ftr-366	681	10	on	on	ADP
ftr-366	681	11	the	the	DET
ftr-366	681	12	exchange	exchange	NOUN
ftr-366	681	13	.	.	PUNCT
ftr-366	682	1	irc	irc	PROPN
ftr-366	682	2	§	§	PROPN
ftr-366	682	3	1032	1032	NUM
ftr-366	682	4	.	.	PUNCT
ftr-366	683	1	94	94	NUM
ftr-366	683	2	florida	florida	PROPN
ftr-366	683	3	tax	tax	NOUN
ftr-366	683	4	review	review	NOUN
ftr-366	683	5	[	[	X
ftr-366	683	6	vol	vol	NOUN
ftr-366	683	7	.	.	PUNCT
ftr-366	683	8	9:2	9:2	NUM
ftr-366	683	9	corporation	corporation	NOUN
ftr-366	683	10	.	.	PUNCT
ftr-366	684	1	138	138	NUM
ftr-366	684	2	section	section	NOUN
ftr-366	684	3	367(a)(2	367(a)(2	NUM
ftr-366	684	4	)	)	PUNCT
ftr-366	684	5	provides	provide	VERB
ftr-366	684	6	that	that	PRON
ftr-366	684	7	,	,	PUNCT
ftr-366	684	8	except	except	SCONJ
ftr-366	684	9	as	as	SCONJ
ftr-366	684	10	provided	provide	VERB
ftr-366	684	11	in	in	ADP
ftr-366	684	12	regulations	regulation	NOUN
ftr-366	684	13	,	,	PUNCT
ftr-366	684	14	the	the	DET
ftr-366	684	15	general	general	ADJ
ftr-366	684	16	rule	rule	NOUN
ftr-366	684	17	of	of	ADP
ftr-366	684	18	section	section	NOUN
ftr-366	684	19	367(a)(1	367(a)(1	NUM
ftr-366	684	20	)	)	PUNCT
ftr-366	684	21	does	do	AUX
ftr-366	684	22	not	not	PART
ftr-366	684	23	apply	apply	VERB
ftr-366	684	24	to	to	ADP
ftr-366	684	25	the	the	DET
ftr-366	684	26	transfer	transfer	NOUN
ftr-366	684	27	of	of	ADP
ftr-366	684	28	stock	stock	NOUN
ftr-366	684	29	or	or	CCONJ
ftr-366	684	30	securities	security	NOUN
ftr-366	684	31	of	of	ADP
ftr-366	684	32	a	a	DET
ftr-366	684	33	foreign	foreign	ADJ
ftr-366	684	34	corporation	corporation	NOUN
ftr-366	684	35	which	which	PRON
ftr-366	684	36	is	be	AUX
ftr-366	684	37	a	a	DET
ftr-366	684	38	party	party	NOUN
ftr-366	684	39	to	to	ADP
ftr-366	684	40	the	the	DET
ftr-366	684	41	exchange	exchange	NOUN
ftr-366	684	42	.	.	PUNCT
ftr-366	685	1	139	139	NUM
ftr-366	685	2	section	section	NOUN
ftr-366	685	3	1.367(a)-3(a	1.367(a)-3(a	NUM
ftr-366	685	4	)	)	PUNCT
ftr-366	685	5	of	of	ADP
ftr-366	685	6	the	the	DET
ftr-366	685	7	regulations	regulation	NOUN
ftr-366	685	8	provides	provide	VERB
ftr-366	685	9	that	that	SCONJ
ftr-366	685	10	a	a	DET
ftr-366	685	11	u.s	u.s	PROPN
ftr-366	685	12	.	.	PROPN
ftr-366	685	13	person	person	NOUN
ftr-366	685	14	’s	’s	PART
ftr-366	685	15	transfer	transfer	NOUN
ftr-366	685	16	of	of	ADP
ftr-366	685	17	foreign	foreign	ADJ
ftr-366	685	18	stock	stock	NOUN
ftr-366	685	19	or	or	CCONJ
ftr-366	685	20	securities	security	NOUN
ftr-366	685	21	to	to	ADP
ftr-366	685	22	a	a	DET
ftr-366	685	23	foreign	foreign	ADJ
ftr-366	685	24	corporation	corporation	NOUN
ftr-366	685	25	is	be	AUX
ftr-366	685	26	taxable	taxable	ADJ
ftr-366	685	27	unless	unless	SCONJ
ftr-366	685	28	the	the	DET
ftr-366	685	29	exceptions	exception	NOUN
ftr-366	685	30	provided	provide	VERB
ftr-366	685	31	in	in	ADP
ftr-366	685	32	section	section	NOUN
ftr-366	685	33	1.367(a)-3(b	1.367(a)-3(b	NUM
ftr-366	685	34	)	)	PUNCT
ftr-366	685	35	apply	apply	VERB
ftr-366	685	36	.	.	PUNCT
ftr-366	686	1	140	140	NUM
ftr-366	686	2	that	that	DET
ftr-366	686	3	section	section	NOUN
ftr-366	686	4	states	state	VERB
ftr-366	686	5	that	that	SCONJ
ftr-366	686	6	a	a	DET
ftr-366	686	7	u.s	u.s	PROPN
ftr-366	686	8	.	.	PROPN
ftr-366	686	9	person	person	NOUN
ftr-366	686	10	’s	’s	PART
ftr-366	686	11	transfer	transfer	NOUN
ftr-366	686	12	of	of	ADP
ftr-366	686	13	stock	stock	NOUN
ftr-366	686	14	or	or	CCONJ
ftr-366	686	15	securities	security	NOUN
ftr-366	686	16	of	of	ADP
ftr-366	686	17	a	a	DET
ftr-366	686	18	foreign	foreign	ADJ
ftr-366	686	19	corporation	corporation	NOUN
ftr-366	686	20	to	to	ADP
ftr-366	686	21	a	a	DET
ftr-366	686	22	foreign	foreign	ADJ
ftr-366	686	23	corporation	corporation	NOUN
ftr-366	686	24	shall	shall	AUX
ftr-366	686	25	not	not	PART
ftr-366	686	26	be	be	AUX
ftr-366	686	27	subject	subject	ADJ
ftr-366	686	28	to	to	ADP
ftr-366	686	29	section	section	NOUN
ftr-366	686	30	367(a)(1	367(a)(1	NUM
ftr-366	686	31	)	)	PUNCT
ftr-366	686	32	if	if	SCONJ
ftr-366	686	33	either	either	ADV
ftr-366	686	34	:	:	PUNCT
ftr-366	686	35	(	(	PUNCT
ftr-366	686	36	i	i	NOUN
ftr-366	686	37	)	)	PUNCT
ftr-366	686	38	the	the	DET
ftr-366	686	39	u.s	u.s	PROPN
ftr-366	686	40	.	.	PROPN
ftr-366	686	41	person	person	NOUN
ftr-366	686	42	owns	own	VERB
ftr-366	686	43	less	less	ADJ
ftr-366	686	44	than	than	ADP
ftr-366	686	45	5	5	NUM
ftr-366	686	46	%	%	NOUN
ftr-366	686	47	of	of	ADP
ftr-366	686	48	both	both	CCONJ
ftr-366	686	49	the	the	DET
ftr-366	686	50	total	total	ADJ
ftr-366	686	51	voting	voting	NOUN
ftr-366	686	52	power	power	NOUN
ftr-366	686	53	and	and	CCONJ
ftr-366	686	54	value	value	NOUN
ftr-366	686	55	of	of	ADP
ftr-366	686	56	the	the	DET
ftr-366	686	57	transferee	transferee	PROPN
ftr-366	686	58	corporation	corporation	NOUN
ftr-366	686	59	’s	’s	PART
ftr-366	686	60	stock	stock	NOUN
ftr-366	686	61	immediately	immediately	ADV
ftr-366	686	62	after	after	ADP
ftr-366	686	63	the	the	DET
ftr-366	686	64	transfer	transfer	NOUN
ftr-366	686	65	;	;	PUNCT
ftr-366	686	66	or	or	CCONJ
ftr-366	686	67	(	(	PUNCT
ftr-366	686	68	ii	ii	NOUN
ftr-366	686	69	)	)	PUNCT
ftr-366	686	70	the	the	DET
ftr-366	686	71	u.s	u.s	PROPN
ftr-366	686	72	.	.	PROPN
ftr-366	686	73	person	person	NOUN
ftr-366	686	74	enters	enter	VERB
ftr-366	686	75	into	into	ADP
ftr-366	686	76	a	a	DET
ftr-366	686	77	five	five	NUM
ftr-366	686	78	-	-	PUNCT
ftr-366	686	79	year	year	NOUN
ftr-366	686	80	gain	gain	NOUN
ftr-366	686	81	recognition	recognition	NOUN
ftr-366	686	82	agreement	agreement	NOUN
ftr-366	686	83	(	(	PUNCT
ftr-366	686	84	gra	gra	PROPN
ftr-366	686	85	)	)	PUNCT
ftr-366	686	86	.	.	PUNCT
ftr-366	687	1	141	141	NUM
ftr-366	687	2	in	in	ADP
ftr-366	687	3	its	its	PRON
ftr-366	687	4	prospectus	prospectus	NOUN
ftr-366	687	5	,	,	PUNCT
ftr-366	687	6	the	the	DET
ftr-366	687	7	company	company	NOUN
ftr-366	687	8	stated	state	VERB
ftr-366	687	9	that	that	SCONJ
ftr-366	687	10	after	after	ADP
ftr-366	687	11	the	the	DET
ftr-366	687	12	transfer	transfer	NOUN
ftr-366	687	13	,	,	PUNCT
ftr-366	687	14	ir	ir	PROPN
ftr-366	687	15	-	-	PROPN
ftr-366	687	16	nj	nj	PROPN
ftr-366	687	17	’s	’s	PART
ftr-366	687	18	class	class	NOUN
ftr-366	687	19	b	b	NOUN
ftr-366	687	20	common	common	ADJ
ftr-366	687	21	shares	share	NOUN
ftr-366	687	22	would	would	AUX
ftr-366	687	23	constitute	constitute	VERB
ftr-366	687	24	up	up	ADP
ftr-366	687	25	to	to	ADP
ftr-366	687	26	approximately	approximately	ADV
ftr-366	687	27	45	45	NUM
ftr-366	687	28	%	%	NOUN
ftr-366	687	29	of	of	ADP
ftr-366	687	30	the	the	DET
ftr-366	687	31	total	total	ADJ
ftr-366	687	32	value	value	NOUN
ftr-366	687	33	of	of	ADP
ftr-366	687	34	the	the	DET
ftr-366	687	35	ir	ir	PROPN
ftr-366	687	36	-	-	PROPN
ftr-366	687	37	ltd	ltd	PROPN
ftr-366	687	38	.	.	PROPN
ftr-366	687	39	shares	share	NOUN
ftr-366	687	40	.	.	PUNCT
ftr-366	688	1	142	142	NUM
ftr-366	688	2	ir	ir	PROPN
ftr-366	688	3	-	-	NOUN
ftr-366	688	4	nj	nj	PROPN
ftr-366	688	5	obviously	obviously	ADV
ftr-366	688	6	owned	own	VERB
ftr-366	688	7	more	more	ADJ
ftr-366	688	8	than	than	ADP
ftr-366	688	9	5	5	NUM
ftr-366	688	10	%	%	NOUN
ftr-366	688	11	of	of	ADP
ftr-366	688	12	ir	ir	PROPN
ftr-366	688	13	-	-	PROPN
ftr-366	688	14	ltd	ltd	PROPN
ftr-366	688	15	.	.	PROPN
ftr-366	688	16	,	,	PUNCT
ftr-366	688	17	by	by	ADP
ftr-366	688	18	value	value	NOUN
ftr-366	688	19	,	,	PUNCT
ftr-366	688	20	after	after	ADP
ftr-366	688	21	the	the	DET
ftr-366	688	22	exchange	exchange	NOUN
ftr-366	688	23	.	.	PUNCT
ftr-366	689	1	therefore	therefore	ADV
ftr-366	689	2	clause	clause	NOUN
ftr-366	689	3	(	(	PUNCT
ftr-366	689	4	i	i	NOUN
ftr-366	689	5	)	)	PUNCT
ftr-366	689	6	of	of	ADP
ftr-366	689	7	the	the	DET
ftr-366	689	8	above	above	ADJ
ftr-366	689	9	regulations	regulation	NOUN
ftr-366	689	10	did	do	AUX
ftr-366	689	11	not	not	PART
ftr-366	689	12	apply	apply	VERB
ftr-366	689	13	.	.	PUNCT
ftr-366	690	1	however	however	ADV
ftr-366	690	2	,	,	PUNCT
ftr-366	690	3	under	under	ADP
ftr-366	690	4	clause	clause	NOUN
ftr-366	690	5	(	(	PUNCT
ftr-366	690	6	ii	ii	PROPN
ftr-366	690	7	)	)	PUNCT
ftr-366	690	8	,	,	PUNCT
ftr-366	690	9	ir	ir	PROPN
ftr-366	690	10	-	-	PROPN
ftr-366	690	11	nj	nj	PROPN
ftr-366	690	12	could	could	AUX
ftr-366	690	13	avoid	avoid	VERB
ftr-366	690	14	gain	gain	VERB
ftr-366	690	15	recognition	recognition	NOUN
ftr-366	690	16	by	by	ADP
ftr-366	690	17	entering	enter	VERB
ftr-366	690	18	into	into	ADP
ftr-366	690	19	a	a	DET
ftr-366	690	20	gra	gra	NOUN
ftr-366	690	21	,	,	PUNCT
ftr-366	690	22	if	if	SCONJ
ftr-366	690	23	it	it	PRON
ftr-366	690	24	chose	choose	VERB
ftr-366	690	25	to	to	PART
ftr-366	690	26	do	do	VERB
ftr-366	690	27	so	so	ADV
ftr-366	690	28	.	.	PUNCT
ftr-366	691	1	143	143	NUM
ftr-366	691	2	if	if	SCONJ
ftr-366	691	3	the	the	DET
ftr-366	691	4	company	company	NOUN
ftr-366	691	5	did	do	AUX
ftr-366	691	6	not	not	PART
ftr-366	691	7	enter	enter	VERB
ftr-366	691	8	into	into	ADP
ftr-366	691	9	a	a	DET
ftr-366	691	10	gra	gra	NOUN
ftr-366	691	11	,	,	PUNCT
ftr-366	691	12	it	it	PRON
ftr-366	691	13	would	would	AUX
ftr-366	691	14	have	have	AUX
ftr-366	691	15	recognized	recognize	VERB
ftr-366	691	16	gain	gain	NOUN
ftr-366	691	17	,	,	PUNCT
ftr-366	691	18	but	but	CCONJ
ftr-366	691	19	no	no	DET
ftr-366	691	20	loss	loss	NOUN
ftr-366	691	21	,	,	PUNCT
ftr-366	691	22	on	on	ADP
ftr-366	691	23	the	the	DET
ftr-366	691	24	exchange	exchange	NOUN
ftr-366	691	25	.	.	PUNCT
ftr-366	692	1	144	144	NUM
ftr-366	693	1	if	if	SCONJ
ftr-366	693	2	the	the	DET
ftr-366	693	3	company	company	NOUN
ftr-366	693	4	recognized	recognize	VERB
ftr-366	693	5	gain	gain	NOUN
ftr-366	693	6	,	,	PUNCT
ftr-366	693	7	section	section	NOUN
ftr-366	693	8	1248	1248	NUM
ftr-366	693	9	probably	probably	ADV
ftr-366	693	10	applied	apply	VERB
ftr-366	693	11	to	to	ADP
ftr-366	693	12	the	the	DET
ftr-366	693	13	gain	gain	NOUN
ftr-366	693	14	.	.	PUNCT
ftr-366	694	1	145	145	NUM
ftr-366	694	2	section	section	NOUN
ftr-366	694	3	1248	1248	NUM
ftr-366	694	4	applies	apply	VERB
ftr-366	694	5	if	if	SCONJ
ftr-366	694	6	a	a	DET
ftr-366	694	7	u.s	u.s	PROPN
ftr-366	694	8	.	.	PROPN
ftr-366	694	9	person	person	NOUN
ftr-366	694	10	sells	sell	VERB
ftr-366	694	11	or	or	CCONJ
ftr-366	694	12	exchanges	exchange	NOUN
ftr-366	694	13	stock	stock	NOUN
ftr-366	694	14	in	in	ADP
ftr-366	694	15	a	a	DET
ftr-366	694	16	foreign	foreign	ADJ
ftr-366	694	17	corporation	corporation	NOUN
ftr-366	694	18	,	,	PUNCT
ftr-366	694	19	and	and	CCONJ
ftr-366	694	20	the	the	DET
ftr-366	694	21	u.s	u.s	PROPN
ftr-366	694	22	.	.	PROPN
ftr-366	694	23	person	person	NOUN
ftr-366	694	24	owned	own	VERB
ftr-366	694	25	10	10	NUM
ftr-366	694	26	%	%	NOUN
ftr-366	694	27	or	or	CCONJ
ftr-366	694	28	more	more	ADJ
ftr-366	694	29	of	of	ADP
ftr-366	694	30	the	the	DET
ftr-366	694	31	voting	voting	NOUN
ftr-366	694	32	power	power	NOUN
ftr-366	694	33	of	of	ADP
ftr-366	694	34	the	the	DET
ftr-366	694	35	stock	stock	NOUN
ftr-366	694	36	at	at	ADP
ftr-366	694	37	any	any	DET
ftr-366	694	38	time	time	NOUN
ftr-366	694	39	during	during	ADP
ftr-366	694	40	the	the	DET
ftr-366	694	41	5	5	NUM
ftr-366	694	42	-	-	PUNCT
ftr-366	694	43	year	year	NOUN
ftr-366	694	44	period	period	NOUN
ftr-366	694	45	ending	end	VERB
ftr-366	694	46	on	on	ADP
ftr-366	694	47	the	the	DET
ftr-366	694	48	date	date	NOUN
ftr-366	694	49	of	of	ADP
ftr-366	694	50	the	the	DET
ftr-366	694	51	sale	sale	NOUN
ftr-366	694	52	or	or	CCONJ
ftr-366	694	53	exchange	exchange	NOUN
ftr-366	694	54	,	,	PUNCT
ftr-366	694	55	when	when	SCONJ
ftr-366	694	56	the	the	DET
ftr-366	694	57	foreign	foreign	ADJ
ftr-366	694	58	corporation	corporation	NOUN
ftr-366	694	59	was	be	AUX
ftr-366	694	60	a	a	DET
ftr-366	694	61	cfc	cfc	NOUN
ftr-366	694	62	.	.	PUNCT
ftr-366	695	1	146	146	NUM
ftr-366	695	2	section	section	NOUN
ftr-366	695	3	138	138	NUM
ftr-366	695	4	.	.	PUNCT
ftr-366	696	1	irc	irc	PROPN
ftr-366	696	2	§	§	PROPN
ftr-366	696	3	367(a)(1	367(a)(1	NUM
ftr-366	696	4	)	)	PUNCT
ftr-366	696	5	.	.	PUNCT
ftr-366	697	1	139	139	NUM
ftr-366	697	2	.	.	PUNCT
ftr-366	698	1	irc	irc	PROPN
ftr-366	698	2	§	§	PROPN
ftr-366	698	3	367(a)(2	367(a)(2	PROPN
ftr-366	698	4	)	)	PUNCT
ftr-366	698	5	.	.	PUNCT
ftr-366	699	1	140	140	NUM
ftr-366	699	2	.	.	PUNCT
ftr-366	700	1	treas	treas	PROPN
ftr-366	700	2	.	.	PUNCT
ftr-366	701	1	reg	reg	PROPN
ftr-366	701	2	.	.	PUNCT
ftr-366	702	1	§	§	PROPN
ftr-366	702	2	1.367(a)-3(a	1.367(a)-3(a	NUM
ftr-366	702	3	)	)	PUNCT
ftr-366	702	4	.	.	PUNCT
ftr-366	703	1	141	141	NUM
ftr-366	703	2	.	.	PUNCT
ftr-366	704	1	treas	treas	PROPN
ftr-366	704	2	.	.	PUNCT
ftr-366	705	1	reg	reg	PROPN
ftr-366	705	2	.	.	PUNCT
ftr-366	706	1	§	§	PROPN
ftr-366	706	2	1.367(a)-3(b)(1	1.367(a)-3(b)(1	NUM
ftr-366	706	3	)	)	PUNCT
ftr-366	706	4	.	.	PUNCT
ftr-366	707	1	142	142	NUM
ftr-366	707	2	.	.	PUNCT
ftr-366	708	1	ir	ir	PROPN
ftr-366	708	2	proxy	proxy	NOUN
ftr-366	708	3	/	/	SYM
ftr-366	708	4	prospectus	prospectus	NOUN
ftr-366	708	5	,	,	PUNCT
ftr-366	708	6	supra	supra	PROPN
ftr-366	708	7	note	note	NOUN
ftr-366	708	8	7	7	NUM
ftr-366	708	9	,	,	PUNCT
ftr-366	708	10	at	at	ADP
ftr-366	708	11	14	14	NUM
ftr-366	708	12	.	.	PUNCT
ftr-366	709	1	143	143	NUM
ftr-366	709	2	.	.	PUNCT
ftr-366	710	1	see	see	VERB
ftr-366	710	2	peterson	peterson	PROPN
ftr-366	710	3	&	&	CCONJ
ftr-366	710	4	cohen	cohen	PROPN
ftr-366	710	5	,	,	PUNCT
ftr-366	710	6	supra	supra	PROPN
ftr-366	710	7	note	note	PROPN
ftr-366	710	8	6	6	NUM
ftr-366	710	9	,	,	PUNCT
ftr-366	710	10	at	at	ADP
ftr-366	710	11	171	171	NUM
ftr-366	710	12	.	.	PUNCT
ftr-366	711	1	gain	gain	VERB
ftr-366	711	2	recognition	recognition	NOUN
ftr-366	711	3	agreements	agreement	NOUN
ftr-366	711	4	present	present	VERB
ftr-366	711	5	an	an	DET
ftr-366	711	6	interesting	interesting	ADJ
ftr-366	711	7	planning	planning	NOUN
ftr-366	711	8	opportunity	opportunity	NOUN
ftr-366	711	9	.	.	PUNCT
ftr-366	712	1	generally	generally	ADV
ftr-366	712	2	,	,	PUNCT
ftr-366	712	3	the	the	DET
ftr-366	712	4	corporate	corporate	ADJ
ftr-366	712	5	tax	tax	NOUN
ftr-366	712	6	provisions	provision	NOUN
ftr-366	712	7	are	be	AUX
ftr-366	712	8	not	not	PART
ftr-366	712	9	elective	elective	ADJ
ftr-366	712	10	.	.	PUNCT
ftr-366	713	1	if	if	SCONJ
ftr-366	713	2	a	a	DET
ftr-366	713	3	nonrecognition	nonrecognition	NOUN
ftr-366	713	4	provision	provision	NOUN
ftr-366	713	5	covers	cover	VERB
ftr-366	713	6	a	a	DET
ftr-366	713	7	transaction	transaction	NOUN
ftr-366	713	8	,	,	PUNCT
ftr-366	713	9	the	the	DET
ftr-366	713	10	taxpayer	taxpayer	NOUN
ftr-366	713	11	recognizes	recognize	VERB
ftr-366	713	12	no	no	DET
ftr-366	713	13	gain	gain	NOUN
ftr-366	713	14	or	or	CCONJ
ftr-366	713	15	loss	loss	NOUN
ftr-366	713	16	,	,	PUNCT
ftr-366	713	17	whether	whether	SCONJ
ftr-366	713	18	that	that	DET
ftr-366	713	19	result	result	NOUN
ftr-366	713	20	is	be	AUX
ftr-366	713	21	to	to	ADP
ftr-366	713	22	his	his	PRON
ftr-366	713	23	advantage	advantage	NOUN
ftr-366	713	24	or	or	CCONJ
ftr-366	713	25	not	not	PART
ftr-366	713	26	.	.	PUNCT
ftr-366	714	1	but	but	CCONJ
ftr-366	714	2	in	in	ADP
ftr-366	714	3	some	some	DET
ftr-366	714	4	circumstances	circumstance	NOUN
ftr-366	714	5	,	,	PUNCT
ftr-366	714	6	under	under	ADP
ftr-366	714	7	§	§	PROPN
ftr-366	714	8	367	367	NUM
ftr-366	714	9	,	,	PUNCT
ftr-366	714	10	if	if	SCONJ
ftr-366	714	11	a	a	DET
ftr-366	714	12	taxpayer	taxpayer	NOUN
ftr-366	714	13	is	be	AUX
ftr-366	714	14	eligible	eligible	ADJ
ftr-366	714	15	for	for	ADP
ftr-366	714	16	a	a	DET
ftr-366	714	17	gra	gra	PROPN
ftr-366	714	18	,	,	PUNCT
ftr-366	714	19	he	he	PRON
ftr-366	714	20	can	can	AUX
ftr-366	714	21	effectively	effectively	ADV
ftr-366	714	22	choose	choose	VERB
ftr-366	714	23	to	to	PART
ftr-366	714	24	recognize	recognize	VERB
ftr-366	714	25	gain	gain	NOUN
ftr-366	714	26	(	(	PUNCT
ftr-366	714	27	but	but	CCONJ
ftr-366	714	28	not	not	PART
ftr-366	714	29	loss	loss	NOUN
ftr-366	714	30	)	)	PUNCT
ftr-366	714	31	,	,	PUNCT
ftr-366	714	32	if	if	SCONJ
ftr-366	714	33	that	that	PRON
ftr-366	714	34	is	be	AUX
ftr-366	714	35	to	to	ADP
ftr-366	714	36	his	his	PRON
ftr-366	714	37	advantage	advantage	NOUN
ftr-366	714	38	,	,	PUNCT
ftr-366	714	39	by	by	ADP
ftr-366	714	40	simply	simply	ADV
ftr-366	714	41	not	not	PART
ftr-366	714	42	entering	enter	VERB
ftr-366	714	43	into	into	ADP
ftr-366	714	44	an	an	DET
ftr-366	714	45	agreement	agreement	NOUN
ftr-366	714	46	.	.	PUNCT
ftr-366	715	1	144	144	NUM
ftr-366	715	2	.	.	PUNCT
ftr-366	715	3	irc	irc	PROPN
ftr-366	715	4	§	§	PROPN
ftr-366	715	5	367(a	367(a	PROPN
ftr-366	715	6	)	)	PUNCT
ftr-366	715	7	.	.	PUNCT
ftr-366	716	1	145	145	NUM
ftr-366	716	2	.	.	PUNCT
ftr-366	717	1	see	see	VERB
ftr-366	717	2	treas	treas	PROPN
ftr-366	717	3	.	.	PUNCT
ftr-366	718	1	reg	reg	PROPN
ftr-366	718	2	.	.	PUNCT
ftr-366	719	1	§	§	PROPN
ftr-366	719	2	1.367(a)-3(b)(2)(ii	1.367(a)-3(b)(2)(ii	NUM
ftr-366	719	3	)	)	PUNCT
ftr-366	719	4	,	,	PUNCT
ftr-366	719	5	example	example	NOUN
ftr-366	719	6	,	,	PUNCT
ftr-366	719	7	part	part	NOUN
ftr-366	719	8	(	(	PUNCT
ftr-366	719	9	ii	ii	NOUN
ftr-366	719	10	)	)	PUNCT
ftr-366	719	11	.	.	PUNCT
ftr-366	720	1	146	146	NUM
ftr-366	720	2	.	.	PUNCT
ftr-366	720	3	irc	irc	PROPN
ftr-366	720	4	§	§	PROPN
ftr-366	720	5	1248(a	1248(a	NOUN
ftr-366	720	6	)	)	PUNCT
ftr-366	720	7	.	.	PUNCT
ftr-366	721	1	2008	2008	NUM
ftr-366	721	2	]	]	PUNCT
ftr-366	721	3	corporate	corporate	ADJ
ftr-366	721	4	expatriation	expatriation	NOUN
ftr-366	721	5	95	95	NUM
ftr-366	721	6	1248	1248	NUM
ftr-366	721	7	recharacterizes	recharacterize	VERB
ftr-366	721	8	the	the	DET
ftr-366	721	9	gain	gain	NOUN
ftr-366	721	10	as	as	ADP
ftr-366	721	11	a	a	DET
ftr-366	721	12	dividend	dividend	NOUN
ftr-366	721	13	to	to	ADP
ftr-366	721	14	the	the	DET
ftr-366	721	15	extent	extent	NOUN
ftr-366	721	16	of	of	ADP
ftr-366	721	17	the	the	DET
ftr-366	721	18	cfc	cfc	NOUN
ftr-366	721	19	’s	’s	PART
ftr-366	721	20	earnings	earning	NOUN
ftr-366	721	21	and	and	CCONJ
ftr-366	721	22	profits	profit	NOUN
ftr-366	721	23	,	,	PUNCT
ftr-366	721	24	attributable	attributable	ADJ
ftr-366	721	25	to	to	ADP
ftr-366	721	26	the	the	DET
ftr-366	721	27	stock	stock	NOUN
ftr-366	721	28	transferred	transfer	VERB
ftr-366	721	29	,	,	PUNCT
ftr-366	721	30	which	which	PRON
ftr-366	721	31	were	be	AUX
ftr-366	721	32	accumulated	accumulate	VERB
ftr-366	721	33	while	while	SCONJ
ftr-366	721	34	the	the	DET
ftr-366	721	35	u.s	u.s	PROPN
ftr-366	721	36	.	.	PROPN
ftr-366	721	37	person	person	NOUN
ftr-366	721	38	held	hold	VERB
ftr-366	721	39	the	the	DET
ftr-366	721	40	stock	stock	NOUN
ftr-366	721	41	and	and	CCONJ
ftr-366	721	42	while	while	SCONJ
ftr-366	721	43	the	the	DET
ftr-366	721	44	subsidiary	subsidiary	NOUN
ftr-366	721	45	was	be	AUX
ftr-366	721	46	a	a	DET
ftr-366	721	47	cfc	cfc	NOUN
ftr-366	721	48	.	.	PUNCT
ftr-366	722	1	147	147	NUM
ftr-366	722	2	the	the	DET
ftr-366	722	3	purpose	purpose	NOUN
ftr-366	722	4	of	of	ADP
ftr-366	722	5	section	section	NOUN
ftr-366	722	6	1248	1248	NUM
ftr-366	722	7	is	be	AUX
ftr-366	722	8	to	to	PART
ftr-366	722	9	ensure	ensure	VERB
ftr-366	722	10	that	that	SCONJ
ftr-366	722	11	undistributed	undistributed	ADJ
ftr-366	722	12	earnings	earning	NOUN
ftr-366	722	13	and	and	CCONJ
ftr-366	722	14	profits	profit	NOUN
ftr-366	722	15	of	of	ADP
ftr-366	722	16	the	the	DET
ftr-366	722	17	cfc	cfc	NOUN
ftr-366	722	18	that	that	PRON
ftr-366	722	19	were	be	AUX
ftr-366	722	20	not	not	PART
ftr-366	722	21	previously	previously	ADV
ftr-366	722	22	taxed	tax	VERB
ftr-366	722	23	to	to	ADP
ftr-366	722	24	the	the	DET
ftr-366	722	25	shareholder	shareholder	NOUN
ftr-366	722	26	under	under	ADP
ftr-366	722	27	subpart	subpart	PROPN
ftr-366	722	28	f	f	PROPN
ftr-366	722	29	are	be	AUX
ftr-366	722	30	taxed	tax	VERB
ftr-366	722	31	as	as	ADP
ftr-366	722	32	a	a	DET
ftr-366	722	33	dividend	dividend	NOUN
ftr-366	722	34	,	,	PUNCT
ftr-366	722	35	rather	rather	ADV
ftr-366	722	36	than	than	ADP
ftr-366	722	37	as	as	ADP
ftr-366	722	38	capital	capital	NOUN
ftr-366	722	39	gain	gain	NOUN
ftr-366	722	40	.	.	PUNCT
ftr-366	723	1	148	148	NUM
ftr-366	723	2	if	if	SCONJ
ftr-366	723	3	ir	ir	PROPN
ftr-366	723	4	-	-	PROPN
ftr-366	723	5	nj	nj	PROPN
ftr-366	723	6	recognized	recognize	VERB
ftr-366	723	7	gain	gain	NOUN
ftr-366	723	8	,	,	PUNCT
ftr-366	723	9	section	section	NOUN
ftr-366	723	10	1248	1248	NUM
ftr-366	723	11	likely	likely	ADV
ftr-366	723	12	characterized	characterize	VERB
ftr-366	723	13	some	some	PRON
ftr-366	723	14	of	of	ADP
ftr-366	723	15	that	that	DET
ftr-366	723	16	gain	gain	NOUN
ftr-366	723	17	as	as	ADP
ftr-366	723	18	a	a	DET
ftr-366	723	19	dividend	dividend	NOUN
ftr-366	723	20	from	from	ADP
ftr-366	723	21	the	the	DET
ftr-366	723	22	cfcs	cfc	NOUN
ftr-366	723	23	.	.	PUNCT
ftr-366	724	1	this	this	DET
ftr-366	724	2	dividend	dividend	NOUN
ftr-366	724	3	income	income	NOUN
ftr-366	724	4	was	be	AUX
ftr-366	724	5	foreign	foreign	ADJ
ftr-366	724	6	source	source	NOUN
ftr-366	724	7	income	income	NOUN
ftr-366	724	8	.	.	PUNCT
ftr-366	725	1	149	149	NUM
ftr-366	725	2	the	the	DET
ftr-366	725	3	dividend	dividend	NOUN
ftr-366	725	4	came	come	VERB
ftr-366	725	5	with	with	ADP
ftr-366	725	6	an	an	DET
ftr-366	725	7	important	important	ADJ
ftr-366	725	8	tax	tax	NOUN
ftr-366	725	9	benefit	benefit	NOUN
ftr-366	725	10	.	.	PUNCT
ftr-366	726	1	under	under	ADP
ftr-366	726	2	section	section	NOUN
ftr-366	726	3	902	902	NUM
ftr-366	726	4	,	,	PUNCT
ftr-366	726	5	if	if	SCONJ
ftr-366	726	6	a	a	DET
ftr-366	726	7	domestic	domestic	ADJ
ftr-366	726	8	corporation	corporation	NOUN
ftr-366	726	9	receives	receive	VERB
ftr-366	726	10	a	a	DET
ftr-366	726	11	dividend	dividend	NOUN
ftr-366	726	12	from	from	ADP
ftr-366	726	13	a	a	DET
ftr-366	726	14	foreign	foreign	ADJ
ftr-366	726	15	corporation	corporation	NOUN
ftr-366	726	16	,	,	PUNCT
ftr-366	726	17	and	and	CCONJ
ftr-366	726	18	it	it	PRON
ftr-366	726	19	owns	own	VERB
ftr-366	726	20	at	at	ADP
ftr-366	726	21	least	least	ADV
ftr-366	726	22	10	10	NUM
ftr-366	726	23	%	%	NOUN
ftr-366	726	24	of	of	ADP
ftr-366	726	25	the	the	DET
ftr-366	726	26	foreign	foreign	ADJ
ftr-366	726	27	corporation	corporation	NOUN
ftr-366	726	28	’s	’s	PART
ftr-366	726	29	voting	voting	NOUN
ftr-366	726	30	stock	stock	NOUN
ftr-366	726	31	,	,	PUNCT
ftr-366	726	32	then	then	ADV
ftr-366	726	33	the	the	DET
ftr-366	726	34	domestic	domestic	ADJ
ftr-366	726	35	corporation	corporation	NOUN
ftr-366	726	36	is	be	AUX
ftr-366	726	37	eligible	eligible	ADJ
ftr-366	726	38	for	for	ADP
ftr-366	726	39	an	an	DET
ftr-366	726	40	indirect	indirect	ADJ
ftr-366	726	41	foreign	foreign	ADJ
ftr-366	726	42	tax	tax	NOUN
ftr-366	726	43	credit	credit	NOUN
ftr-366	726	44	.	.	PUNCT
ftr-366	727	1	150	150	NUM
ftr-366	727	2	the	the	DET
ftr-366	727	3	domestic	domestic	ADJ
ftr-366	727	4	corporation	corporation	NOUN
ftr-366	727	5	is	be	AUX
ftr-366	727	6	deemed	deem	VERB
ftr-366	727	7	to	to	PART
ftr-366	727	8	have	have	AUX
ftr-366	727	9	paid	pay	VERB
ftr-366	727	10	a	a	DET
ftr-366	727	11	portion	portion	NOUN
ftr-366	727	12	of	of	ADP
ftr-366	727	13	the	the	DET
ftr-366	727	14	foreign	foreign	ADJ
ftr-366	727	15	corporation	corporation	NOUN
ftr-366	727	16	’s	’s	PART
ftr-366	727	17	foreign	foreign	ADJ
ftr-366	727	18	income	income	NOUN
ftr-366	727	19	taxes	taxis	NOUN
ftr-366	727	20	.	.	PUNCT
ftr-366	728	1	151	151	NUM
ftr-366	728	2	the	the	DET
ftr-366	728	3	domestic	domestic	ADJ
ftr-366	728	4	corporation	corporation	NOUN
ftr-366	728	5	can	can	AUX
ftr-366	728	6	claim	claim	VERB
ftr-366	728	7	a	a	DET
ftr-366	728	8	credit	credit	NOUN
ftr-366	728	9	for	for	ADP
ftr-366	728	10	the	the	DET
ftr-366	728	11	foreign	foreign	ADJ
ftr-366	728	12	taxes	taxis	NOUN
ftr-366	728	13	deemed	deem	VERB
ftr-366	728	14	paid	pay	VERB
ftr-366	728	15	,	,	PUNCT
ftr-366	728	16	subject	subject	ADJ
ftr-366	728	17	to	to	ADP
ftr-366	728	18	the	the	DET
ftr-366	728	19	same	same	ADJ
ftr-366	728	20	limitations	limitation	NOUN
ftr-366	728	21	that	that	PRON
ftr-366	728	22	apply	apply	VERB
ftr-366	728	23	to	to	ADP
ftr-366	728	24	foreign	foreign	ADJ
ftr-366	728	25	taxes	taxis	NOUN
ftr-366	728	26	actually	actually	ADV
ftr-366	728	27	paid	pay	VERB
ftr-366	728	28	.	.	PUNCT
ftr-366	729	1	152	152	NUM
ftr-366	729	2	the	the	DET
ftr-366	729	3	domestic	domestic	ADJ
ftr-366	729	4	corporation	corporation	NOUN
ftr-366	729	5	computes	compute	VERB
ftr-366	729	6	the	the	DET
ftr-366	729	7	foreign	foreign	ADJ
ftr-366	729	8	tax	tax	NOUN
ftr-366	729	9	deemed	deem	VERB
ftr-366	729	10	paid	pay	VERB
ftr-366	729	11	by	by	ADP
ftr-366	729	12	multiplying	multiply	VERB
ftr-366	729	13	the	the	DET
ftr-366	729	14	foreign	foreign	ADJ
ftr-366	729	15	corporation	corporation	NOUN
ftr-366	729	16	’s	’s	PART
ftr-366	729	17	foreign	foreign	ADJ
ftr-366	729	18	tax	tax	NOUN
ftr-366	729	19	by	by	ADP
ftr-366	729	20	a	a	DET
ftr-366	729	21	fraction	fraction	NOUN
ftr-366	729	22	.	.	PUNCT
ftr-366	730	1	153	153	NUM
ftr-366	730	2	the	the	DET
ftr-366	730	3	numerator	numerator	NOUN
ftr-366	730	4	of	of	ADP
ftr-366	730	5	the	the	DET
ftr-366	730	6	fraction	fraction	NOUN
ftr-366	730	7	is	be	AUX
ftr-366	730	8	the	the	DET
ftr-366	730	9	amount	amount	NOUN
ftr-366	730	10	of	of	ADP
ftr-366	730	11	the	the	DET
ftr-366	730	12	dividend	dividend	NOUN
ftr-366	730	13	.	.	PUNCT
ftr-366	731	1	154	154	NUM
ftr-366	731	2	the	the	DET
ftr-366	731	3	denominator	denominator	NOUN
ftr-366	731	4	is	be	AUX
ftr-366	731	5	the	the	DET
ftr-366	731	6	foreign	foreign	ADJ
ftr-366	731	7	corporation	corporation	NOUN
ftr-366	731	8	’s	’s	PART
ftr-366	731	9	undistributed	undistribute	VERB
ftr-366	731	10	earnings	earning	NOUN
ftr-366	731	11	.	.	PUNCT
ftr-366	732	1	155	155	NUM
ftr-366	732	2	the	the	DET
ftr-366	732	3	indirect	indirect	ADJ
ftr-366	732	4	credit	credit	NOUN
ftr-366	732	5	is	be	AUX
ftr-366	732	6	also	also	ADV
ftr-366	732	7	available	available	ADJ
ftr-366	732	8	when	when	SCONJ
ftr-366	732	9	another	another	DET
ftr-366	732	10	code	code	NOUN
ftr-366	732	11	section	section	NOUN
ftr-366	732	12	characterizes	characterize	VERB
ftr-366	732	13	an	an	DET
ftr-366	732	14	amount	amount	NOUN
ftr-366	732	15	as	as	ADP
ftr-366	732	16	a	a	DET
ftr-366	732	17	“	"	PUNCT
ftr-366	732	18	dividend	dividend	NOUN
ftr-366	732	19	,	,	PUNCT
ftr-366	732	20	”	"	PUNCT
ftr-366	732	21	even	even	ADV
ftr-366	732	22	though	though	SCONJ
ftr-366	732	23	there	there	PRON
ftr-366	732	24	was	be	VERB
ftr-366	732	25	no	no	DET
ftr-366	732	26	actual	actual	ADJ
ftr-366	732	27	distribution	distribution	NOUN
ftr-366	732	28	.	.	PUNCT
ftr-366	733	1	156	156	NUM
ftr-366	733	2	a	a	DET
ftr-366	733	3	deemed	deem	VERB
ftr-366	733	4	dividend	dividend	NOUN
ftr-366	733	5	under	under	ADP
ftr-366	733	6	sections	section	NOUN
ftr-366	733	7	367(b	367(b	PROPN
ftr-366	733	8	)	)	PUNCT
ftr-366	733	9	or	or	CCONJ
ftr-366	733	10	1248	1248	NUM
ftr-366	733	11	is	be	AUX
ftr-366	733	12	treated	treat	VERB
ftr-366	733	13	as	as	ADP
ftr-366	733	14	a	a	DET
ftr-366	733	15	dividend	dividend	NOUN
ftr-366	733	16	for	for	ADP
ftr-366	733	17	purposes	purpose	NOUN
ftr-366	733	18	of	of	ADP
ftr-366	733	19	section	section	NOUN
ftr-366	733	20	902	902	NUM
ftr-366	733	21	.	.	PUNCT
ftr-366	734	1	157	157	NUM
ftr-366	734	2	therefore	therefore	ADV
ftr-366	734	3	,	,	PUNCT
ftr-366	734	4	if	if	SCONJ
ftr-366	734	5	ir	ir	PROPN
ftr-366	734	6	-	-	PROPN
ftr-366	734	7	nj	nj	PROPN
ftr-366	734	8	recognized	recognize	VERB
ftr-366	734	9	dividend	dividend	NOUN
ftr-366	734	10	income	income	NOUN
ftr-366	734	11	under	under	ADP
ftr-366	734	12	section	section	NOUN
ftr-366	734	13	1248	1248	NUM
ftr-366	734	14	,	,	PUNCT
ftr-366	734	15	the	the	DET
ftr-366	734	16	company	company	NOUN
ftr-366	734	17	could	could	AUX
ftr-366	734	18	claim	claim	VERB
ftr-366	734	19	a	a	DET
ftr-366	734	20	credit	credit	NOUN
ftr-366	734	21	for	for	ADP
ftr-366	734	22	the	the	DET
ftr-366	734	23	foreign	foreign	ADJ
ftr-366	734	24	taxes	taxis	NOUN
ftr-366	734	25	that	that	PRON
ftr-366	734	26	the	the	DET
ftr-366	734	27	cfcs	cfcs	NOUN
ftr-366	734	28	paid	pay	VERB
ftr-366	734	29	on	on	ADP
ftr-366	734	30	the	the	DET
ftr-366	734	31	earnings	earning	NOUN
ftr-366	734	32	deemed	deem	VERB
ftr-366	734	33	distributed	distribute	VERB
ftr-366	734	34	.	.	PUNCT
ftr-366	735	1	158	158	NUM
ftr-366	735	2	147	147	NUM
ftr-366	735	3	.	.	PUNCT
ftr-366	736	1	i	i	PRON
ftr-366	736	2	d.	d.	PROPN
ftr-366	736	3	148	148	NUM
ftr-366	736	4	.	.	PUNCT
ftr-366	737	1	bittker	bittker	PROPN
ftr-366	737	2	&	&	CCONJ
ftr-366	737	3	lokken	lokken	PROPN
ftr-366	737	4	,	,	PUNCT
ftr-366	737	5	supra	supra	PROPN
ftr-366	737	6	note	note	PROPN
ftr-366	737	7	6	6	NUM
ftr-366	737	8	¶	¶	PROPN
ftr-366	737	9	69.14	69.14	NUM
ftr-366	737	10	.	.	PROPN
ftr-366	737	11	149	149	NUM
ftr-366	737	12	.	.	PUNCT
ftr-366	738	1	see	see	VERB
ftr-366	738	2	i	i	PRON
ftr-366	738	3	d.	d.	PROPN
ftr-366	738	4	¶	¶	PROPN
ftr-366	739	1	73.6.5	73.6.5	PROPN
ftr-366	740	1	(	(	PUNCT
ftr-366	740	2	general	general	ADJ
ftr-366	740	3	source	source	NOUN
ftr-366	740	4	rules	rule	VERB
ftr-366	740	5	for	for	ADP
ftr-366	740	6	gain	gain	NOUN
ftr-366	740	7	on	on	ADP
ftr-366	740	8	disposition	disposition	NOUN
ftr-366	740	9	of	of	ADP
ftr-366	740	10	foreign	foreign	ADJ
ftr-366	740	11	stock	stock	NOUN
ftr-366	740	12	do	do	AUX
ftr-366	740	13	not	not	PART
ftr-366	740	14	apply	apply	VERB
ftr-366	740	15	to	to	ADP
ftr-366	740	16	any	any	DET
ftr-366	740	17	amount	amount	NOUN
ftr-366	740	18	characterized	characterize	VERB
ftr-366	740	19	as	as	ADP
ftr-366	740	20	a	a	DET
ftr-366	740	21	dividend	dividend	NOUN
ftr-366	740	22	under	under	ADP
ftr-366	740	23	§	§	PROPN
ftr-366	740	24	1248	1248	NUM
ftr-366	740	25	because	because	SCONJ
ftr-366	740	26	the	the	DET
ftr-366	740	27	source	source	NOUN
ftr-366	740	28	rules	rule	VERB
ftr-366	740	29	for	for	ADP
ftr-366	740	30	dividends	dividend	NOUN
ftr-366	740	31	apply	apply	VERB
ftr-366	740	32	to	to	ADP
ftr-366	740	33	this	this	DET
ftr-366	740	34	amount	amount	NOUN
ftr-366	740	35	)	)	PUNCT
ftr-366	740	36	.	.	PUNCT
ftr-366	741	1	dividends	dividend	NOUN
ftr-366	741	2	from	from	ADP
ftr-366	741	3	a	a	DET
ftr-366	741	4	foreign	foreign	ADJ
ftr-366	741	5	corporation	corporation	NOUN
ftr-366	741	6	are	be	AUX
ftr-366	741	7	generally	generally	ADV
ftr-366	741	8	foreign	foreign	ADJ
ftr-366	741	9	source	source	NOUN
ftr-366	741	10	income	income	NOUN
ftr-366	741	11	.	.	PUNCT
ftr-366	742	1	i	i	PRON
ftr-366	742	2	d.	d.	PROPN
ftr-366	742	3	¶	¶	PROPN
ftr-366	742	4	73.3	73.3	NUM
ftr-366	742	5	.	.	PUNCT
ftr-366	743	1	150	150	NUM
ftr-366	743	2	.	.	PUNCT
ftr-366	744	1	see	see	VERB
ftr-366	744	2	irc	irc	PROPN
ftr-366	744	3	§	§	PROPN
ftr-366	744	4	902(a	902(a	PROPN
ftr-366	744	5	)	)	PUNCT
ftr-366	744	6	.	.	PUNCT
ftr-366	745	1	151	151	NUM
ftr-366	745	2	.	.	PUNCT
ftr-366	746	1	i	i	PRON
ftr-366	746	2	d.	d.	PROPN
ftr-366	746	3	152	152	NUM
ftr-366	746	4	.	.	PUNCT
ftr-366	747	1	bittker	bittker	PROPN
ftr-366	747	2	&	&	CCONJ
ftr-366	747	3	lokken	lokken	PROPN
ftr-366	747	4	,	,	PUNCT
ftr-366	747	5	supra	supra	PROPN
ftr-366	747	6	note	note	NOUN
ftr-366	747	7	6	6	NUM
ftr-366	747	8	¶	¶	NOUN
ftr-366	747	9	72.9.1	72.9.1	NUM
ftr-366	747	10	;	;	PUNCT
ftr-366	747	11	see	see	VERB
ftr-366	747	12	irc	irc	PROPN
ftr-366	747	13	§	§	PROPN
ftr-366	747	14	901(a	901(a	PROPN
ftr-366	747	15	)	)	PUNCT
ftr-366	747	16	.	.	PUNCT
ftr-366	748	1	153	153	NUM
ftr-366	748	2	.	.	PUNCT
ftr-366	748	3	bittker	bittker	PROPN
ftr-366	748	4	&	&	CCONJ
ftr-366	748	5	lokken	lokken	PROPN
ftr-366	748	6	,	,	PUNCT
ftr-366	748	7	supra	supra	PROPN
ftr-366	748	8	note	note	NOUN
ftr-366	748	9	6	6	NUM
ftr-366	748	10	¶	¶	NOUN
ftr-366	748	11	72.9.3	72.9.3	PROPN
ftr-366	748	12	.	.	PUNCT
ftr-366	749	1	154	154	NUM
ftr-366	749	2	.	.	PUNCT
ftr-366	750	1	i	i	PRON
ftr-366	750	2	d.	d.	PROPN
ftr-366	750	3	;	;	PUNCT
ftr-366	750	4	see	see	VERB
ftr-366	750	5	irc	irc	PROPN
ftr-366	750	6	§	§	PROPN
ftr-366	750	7	902(a	902(a	PROPN
ftr-366	750	8	)	)	PUNCT
ftr-366	750	9	.	.	PUNCT
ftr-366	751	1	155	155	NUM
ftr-366	751	2	.	.	X
ftr-366	751	3	bittker	bittker	PROPN
ftr-366	751	4	&	&	CCONJ
ftr-366	751	5	lokken	lokken	PROPN
ftr-366	751	6	,	,	PUNCT
ftr-366	751	7	supra	supra	PROPN
ftr-366	751	8	note	note	NOUN
ftr-366	751	9	6	6	NUM
ftr-366	751	10	¶	¶	NOUN
ftr-366	751	11	72.9.3	72.9.3	PROPN
ftr-366	751	12	;	;	PUNCT
ftr-366	751	13	see	see	VERB
ftr-366	751	14	irc	irc	PROPN
ftr-366	751	15	§	§	PROPN
ftr-366	751	16	902(a	902(a	PROPN
ftr-366	751	17	)	)	PUNCT
ftr-366	751	18	.	.	PUNCT
ftr-366	752	1	156	156	NUM
ftr-366	752	2	.	.	X
ftr-366	752	3	bittker	bittker	PROPN
ftr-366	752	4	&	&	CCONJ
ftr-366	752	5	lokken	lokken	PROPN
ftr-366	752	6	,	,	PUNCT
ftr-366	752	7	supra	supra	PROPN
ftr-366	752	8	note	note	PROPN
ftr-366	752	9	6	6	NUM
ftr-366	752	10	¶	¶	NOUN
ftr-366	752	11	72.9.2	72.9.2	NOUN
ftr-366	752	12	.	.	PUNCT
ftr-366	753	1	157	157	NUM
ftr-366	753	2	.	.	PUNCT
ftr-366	754	1	i	i	PRON
ftr-366	754	2	d.	d.	PROPN
ftr-366	754	3	;	;	PUNCT
ftr-366	755	1	treas	treas	PROPN
ftr-366	755	2	.	.	PUNCT
ftr-366	756	1	reg	reg	PROPN
ftr-366	756	2	.	.	PUNCT
ftr-366	757	1	§	§	PROPN
ftr-366	757	2	1.902	1.902	NUM
ftr-366	757	3	-	-	SYM
ftr-366	757	4	1(a)(11	1(a)(11	NUM
ftr-366	757	5	)	)	PUNCT
ftr-366	757	6	.	.	PUNCT
ftr-366	758	1	158	158	X
ftr-366	758	2	.	.	PUNCT
ftr-366	759	1	see	see	VERB
ftr-366	759	2	irc	irc	PROPN
ftr-366	759	3	§	§	PROPN
ftr-366	759	4	902(a	902(a	PROPN
ftr-366	759	5	)	)	PUNCT
ftr-366	759	6	;	;	PUNCT
ftr-366	760	1	treas	treas	PROPN
ftr-366	760	2	.	.	PUNCT
ftr-366	761	1	reg	reg	PROPN
ftr-366	761	2	.	.	PUNCT
ftr-366	762	1	§	§	PROPN
ftr-366	762	2	1.1248	1.1248	NUM
ftr-366	762	3	-	-	SYM
ftr-366	762	4	1(d	1(d	NUM
ftr-366	762	5	)	)	PUNCT
ftr-366	762	6	;	;	PUNCT
ftr-366	762	7	bittker	bittker	NOUN
ftr-366	762	8	&	&	CCONJ
ftr-366	762	9	lokken	lokken	PROPN
ftr-366	762	10	,	,	PUNCT
ftr-366	762	11	supra	supra	PROPN
ftr-366	762	12	note	note	PROPN
ftr-366	762	13	6	6	NUM
ftr-366	762	14	¶	¶	PROPN
ftr-366	762	15	69.14	69.14	NUM
ftr-366	762	16	.	.	PUNCT
ftr-366	763	1	96	96	NUM
ftr-366	763	2	florida	florida	PROPN
ftr-366	763	3	tax	tax	NOUN
ftr-366	763	4	review	review	NOUN
ftr-366	763	5	[	[	X
ftr-366	763	6	vol	vol	NOUN
ftr-366	763	7	.	.	PUNCT
ftr-366	763	8	9:2	9:2	NUM
ftr-366	763	9	gain	gain	NOUN
ftr-366	763	10	in	in	ADP
ftr-366	763	11	excess	excess	NOUN
ftr-366	763	12	of	of	ADP
ftr-366	763	13	the	the	DET
ftr-366	763	14	dividend	dividend	NOUN
ftr-366	763	15	portion	portion	NOUN
ftr-366	763	16	would	would	AUX
ftr-366	763	17	have	have	AUX
ftr-366	763	18	been	be	AUX
ftr-366	763	19	capital	capital	ADJ
ftr-366	763	20	gain	gain	NOUN
ftr-366	763	21	.	.	PUNCT
ftr-366	764	1	under	under	ADP
ftr-366	764	2	section	section	NOUN
ftr-366	764	3	865	865	NUM
ftr-366	764	4	,	,	PUNCT
ftr-366	764	5	when	when	SCONJ
ftr-366	764	6	a	a	DET
ftr-366	764	7	u.s	u.s	PROPN
ftr-366	764	8	.	.	PROPN
ftr-366	764	9	corporation	corporation	NOUN
ftr-366	764	10	sells	sell	VERB
ftr-366	764	11	or	or	CCONJ
ftr-366	764	12	exchanges	exchange	NOUN
ftr-366	764	13	stock	stock	NOUN
ftr-366	764	14	in	in	ADP
ftr-366	764	15	a	a	DET
ftr-366	764	16	foreign	foreign	ADJ
ftr-366	764	17	corporation	corporation	NOUN
ftr-366	764	18	,	,	PUNCT
ftr-366	764	19	the	the	DET
ftr-366	764	20	capital	capital	NOUN
ftr-366	764	21	gain	gain	NOUN
ftr-366	764	22	is	be	AUX
ftr-366	764	23	u.s	u.s	PROPN
ftr-366	764	24	.	.	PROPN
ftr-366	764	25	source	source	NOUN
ftr-366	764	26	,	,	PUNCT
ftr-366	764	27	unless	unless	SCONJ
ftr-366	764	28	the	the	DET
ftr-366	764	29	exceptions	exception	NOUN
ftr-366	764	30	in	in	ADP
ftr-366	764	31	sections	section	NOUN
ftr-366	764	32	865(f	865(f	NUM
ftr-366	764	33	)	)	PUNCT
ftr-366	764	34	or	or	CCONJ
ftr-366	764	35	865(h	865(h	NUM
ftr-366	764	36	)	)	PUNCT
ftr-366	764	37	apply	apply	VERB
ftr-366	764	38	.	.	PUNCT
ftr-366	765	1	159	159	NUM
ftr-366	765	2	if	if	SCONJ
ftr-366	765	3	the	the	DET
ftr-366	765	4	capital	capital	NOUN
ftr-366	765	5	gain	gain	NOUN
ftr-366	765	6	was	be	AUX
ftr-366	765	7	significant	significant	ADJ
ftr-366	765	8	,	,	PUNCT
ftr-366	765	9	it	it	PRON
ftr-366	765	10	might	might	AUX
ftr-366	765	11	have	have	AUX
ftr-366	765	12	been	be	AUX
ftr-366	765	13	to	to	ADP
ftr-366	765	14	the	the	DET
ftr-366	765	15	company	company	NOUN
ftr-366	765	16	’s	’s	PART
ftr-366	765	17	advantage	advantage	NOUN
ftr-366	765	18	to	to	PART
ftr-366	765	19	enter	enter	VERB
ftr-366	765	20	into	into	ADP
ftr-366	765	21	a	a	DET
ftr-366	765	22	gra	gra	PROPN
ftr-366	765	23	.	.	PUNCT
ftr-366	765	24	b.	b.	PROPN
ftr-366	765	25	section	section	PROPN
ftr-366	765	26	367(b	367(b	PROPN
ftr-366	765	27	)	)	PUNCT
ftr-366	765	28	but	but	CCONJ
ftr-366	765	29	even	even	ADV
ftr-366	765	30	if	if	SCONJ
ftr-366	765	31	the	the	DET
ftr-366	765	32	company	company	NOUN
ftr-366	765	33	entered	enter	VERB
ftr-366	765	34	into	into	ADP
ftr-366	765	35	a	a	DET
ftr-366	765	36	gra	gra	PROPN
ftr-366	765	37	,	,	PUNCT
ftr-366	765	38	section	section	NOUN
ftr-366	765	39	367(b	367(b	PROPN
ftr-366	765	40	)	)	PUNCT
ftr-366	765	41	probably	probably	ADV
ftr-366	765	42	required	require	VERB
ftr-366	765	43	ir	ir	PROPN
ftr-366	765	44	-	-	NOUN
ftr-366	765	45	nj	nj	PROPN
ftr-366	765	46	to	to	PART
ftr-366	765	47	recognize	recognize	VERB
ftr-366	765	48	income	income	NOUN
ftr-366	765	49	anyway	anyway	ADV
ftr-366	765	50	.	.	PUNCT
ftr-366	766	1	160	160	NUM
ftr-366	766	2	the	the	DET
ftr-366	766	3	regulations	regulation	NOUN
ftr-366	766	4	state	state	VERB
ftr-366	766	5	that	that	SCONJ
ftr-366	766	6	certain	certain	ADJ
ftr-366	766	7	transfers	transfer	NOUN
ftr-366	766	8	might	might	AUX
ftr-366	766	9	be	be	AUX
ftr-366	766	10	subject	subject	ADJ
ftr-366	766	11	to	to	ADP
ftr-366	766	12	both	both	DET
ftr-366	766	13	sections	section	NOUN
ftr-366	766	14	367(a	367(a	ADV
ftr-366	766	15	)	)	PUNCT
ftr-366	766	16	and	and	CCONJ
ftr-366	766	17	367(b	367(b	PROPN
ftr-366	766	18	)	)	PUNCT
ftr-366	766	19	.	.	PUNCT
ftr-366	767	1	161	161	NUM
ftr-366	767	2	section	section	NOUN
ftr-366	767	3	367(b	367(b	PROPN
ftr-366	767	4	)	)	PUNCT
ftr-366	767	5	provides	provide	VERB
ftr-366	767	6	that	that	SCONJ
ftr-366	767	7	in	in	ADP
ftr-366	767	8	the	the	DET
ftr-366	767	9	case	case	NOUN
ftr-366	767	10	of	of	ADP
ftr-366	767	11	an	an	DET
ftr-366	767	12	otherwise	otherwise	ADV
ftr-366	767	13	qualifying	qualify	VERB
ftr-366	767	14	exchange	exchange	NOUN
ftr-366	767	15	where	where	SCONJ
ftr-366	767	16	“	"	PUNCT
ftr-366	767	17	there	there	PRON
ftr-366	767	18	is	be	VERB
ftr-366	767	19	no	no	DET
ftr-366	767	20	transfer	transfer	NOUN
ftr-366	767	21	of	of	ADP
ftr-366	767	22	property	property	NOUN
ftr-366	767	23	described	describe	VERB
ftr-366	767	24	in	in	ADP
ftr-366	767	25	”	"	PUNCT
ftr-366	767	26	section	section	NOUN
ftr-366	767	27	367(a)(1	367(a)(1	NUM
ftr-366	767	28	)	)	PUNCT
ftr-366	767	29	,	,	PUNCT
ftr-366	767	30	“	"	PUNCT
ftr-366	767	31	a	a	DET
ftr-366	767	32	foreign	foreign	ADJ
ftr-366	767	33	corporation	corporation	NOUN
ftr-366	767	34	shall	shall	AUX
ftr-366	767	35	be	be	AUX
ftr-366	767	36	considered	consider	VERB
ftr-366	767	37	to	to	PART
ftr-366	767	38	be	be	AUX
ftr-366	767	39	a	a	DET
ftr-366	767	40	corporation	corporation	NOUN
ftr-366	767	41	except	except	SCONJ
ftr-366	767	42	to	to	ADP
ftr-366	767	43	the	the	DET
ftr-366	767	44	extent	extent	NOUN
ftr-366	767	45	provided	provide	VERB
ftr-366	767	46	in	in	ADP
ftr-366	767	47	regulations	regulation	NOUN
ftr-366	767	48	…	…	PUNCT
ftr-366	767	49	.	.	PUNCT
ftr-366	767	50	”	"	PUNCT
ftr-366	768	1	162	162	NUM
ftr-366	768	2	therefore	therefore	ADV
ftr-366	768	3	we	we	PRON
ftr-366	768	4	need	need	VERB
ftr-366	768	5	to	to	PART
ftr-366	768	6	determine	determine	VERB
ftr-366	768	7	whether	whether	SCONJ
ftr-366	768	8	the	the	DET
ftr-366	768	9	section	section	NOUN
ftr-366	768	10	367(b	367(b	PROPN
ftr-366	768	11	)	)	PUNCT
ftr-366	768	12	regulations	regulation	NOUN
ftr-366	768	13	applied	apply	VERB
ftr-366	768	14	to	to	ADP
ftr-366	768	15	the	the	DET
ftr-366	768	16	exchange	exchange	NOUN
ftr-366	768	17	.	.	PUNCT
ftr-366	769	1	section	section	NOUN
ftr-366	769	2	1.367(b)-4	1.367(b)-4	NUM
ftr-366	769	3	of	of	ADP
ftr-366	769	4	the	the	DET
ftr-366	769	5	regulations	regulation	NOUN
ftr-366	769	6	requires	require	VERB
ftr-366	769	7	a	a	DET
ftr-366	769	8	shareholder	shareholder	NOUN
ftr-366	769	9	to	to	PART
ftr-366	769	10	include	include	VERB
ftr-366	769	11	in	in	ADP
ftr-366	769	12	income	income	NOUN
ftr-366	769	13	as	as	ADP
ftr-366	769	14	a	a	DET
ftr-366	769	15	deemed	deemed	ADJ
ftr-366	769	16	dividend	dividend	NOUN
ftr-366	769	17	the	the	DET
ftr-366	769	18	“	"	PUNCT
ftr-366	769	19	section	section	NOUN
ftr-366	769	20	1248	1248	NUM
ftr-366	769	21	amount	amount	NOUN
ftr-366	769	22	”	"	PUNCT
ftr-366	769	23	when	when	SCONJ
ftr-366	769	24	an	an	DET
ftr-366	769	25	exchange	exchange	NOUN
ftr-366	769	26	results	result	VERB
ftr-366	769	27	in	in	ADP
ftr-366	769	28	the	the	DET
ftr-366	769	29	loss	loss	NOUN
ftr-366	769	30	of	of	ADP
ftr-366	769	31	status	status	NOUN
ftr-366	769	32	as	as	ADP
ftr-366	769	33	a	a	DET
ftr-366	769	34	section	section	NOUN
ftr-366	769	35	1248	1248	NUM
ftr-366	769	36	shareholder	shareholder	NOUN
ftr-366	769	37	.	.	PUNCT
ftr-366	770	1	163	163	NUM
ftr-366	770	2	the	the	DET
ftr-366	770	3	section	section	NOUN
ftr-366	770	4	1248	1248	NUM
ftr-366	770	5	amount	amount	NOUN
ftr-366	770	6	is	be	AUX
ftr-366	770	7	the	the	DET
ftr-366	770	8	net	net	ADJ
ftr-366	770	9	positive	positive	ADJ
ftr-366	770	10	earnings	earning	NOUN
ftr-366	770	11	and	and	CCONJ
ftr-366	770	12	profits	profit	NOUN
ftr-366	770	13	that	that	PRON
ftr-366	770	14	would	would	AUX
ftr-366	770	15	have	have	AUX
ftr-366	770	16	been	be	AUX
ftr-366	770	17	attributable	attributable	ADJ
ftr-366	770	18	to	to	ADP
ftr-366	770	19	the	the	DET
ftr-366	770	20	cfc	cfc	PROPN
ftr-366	770	21	stock	stock	NOUN
ftr-366	770	22	and	and	CCONJ
ftr-366	770	23	includible	includible	NOUN
ftr-366	770	24	in	in	ADP
ftr-366	770	25	income	income	NOUN
ftr-366	770	26	as	as	ADP
ftr-366	770	27	a	a	DET
ftr-366	770	28	dividend	dividend	NOUN
ftr-366	770	29	under	under	ADP
ftr-366	770	30	section	section	NOUN
ftr-366	770	31	1248	1248	NUM
ftr-366	770	32	if	if	SCONJ
ftr-366	770	33	the	the	DET
ftr-366	770	34	transferor	transferor	NOUN
ftr-366	770	35	had	have	AUX
ftr-366	770	36	sold	sell	VERB
ftr-366	770	37	the	the	DET
ftr-366	770	38	stock	stock	NOUN
ftr-366	770	39	.	.	PUNCT
ftr-366	771	1	164	164	NUM
ftr-366	771	2	the	the	DET
ftr-366	771	3	purpose	purpose	NOUN
ftr-366	771	4	of	of	ADP
ftr-366	771	5	this	this	DET
ftr-366	771	6	159	159	NUM
ftr-366	771	7	.	.	PUNCT
ftr-366	772	1	irc	irc	PROPN
ftr-366	772	2	§	§	PROPN
ftr-366	772	3	865(a)(1	865(a)(1	NUM
ftr-366	772	4	)	)	PUNCT
ftr-366	772	5	,	,	PUNCT
ftr-366	772	6	(	(	PUNCT
ftr-366	772	7	i)(2	i)(2	NOUN
ftr-366	772	8	)	)	PUNCT
ftr-366	772	9	.	.	PUNCT
ftr-366	773	1	section	section	NOUN
ftr-366	773	2	865(f	865(f	PROPN
ftr-366	773	3	)	)	PUNCT
ftr-366	773	4	provides	provide	VERB
ftr-366	773	5	that	that	SCONJ
ftr-366	773	6	if	if	SCONJ
ftr-366	773	7	(	(	PUNCT
ftr-366	773	8	1	1	X
ftr-366	773	9	)	)	PUNCT
ftr-366	773	10	a	a	DET
ftr-366	773	11	u.s	u.s	PROPN
ftr-366	773	12	.	.	PROPN
ftr-366	773	13	resident	resident	NOUN
ftr-366	773	14	sells	sell	VERB
ftr-366	773	15	stock	stock	NOUN
ftr-366	773	16	in	in	ADP
ftr-366	773	17	an	an	DET
ftr-366	773	18	affiliate	affiliate	NOUN
ftr-366	773	19	which	which	PRON
ftr-366	773	20	is	be	AUX
ftr-366	773	21	a	a	DET
ftr-366	773	22	foreign	foreign	ADJ
ftr-366	773	23	corporation	corporation	NOUN
ftr-366	773	24	,	,	PUNCT
ftr-366	773	25	(	(	PUNCT
ftr-366	773	26	2	2	X
ftr-366	773	27	)	)	PUNCT
ftr-366	773	28	such	such	ADJ
ftr-366	773	29	sale	sale	NOUN
ftr-366	773	30	occurs	occur	VERB
ftr-366	773	31	in	in	ADP
ftr-366	773	32	a	a	DET
ftr-366	773	33	foreign	foreign	ADJ
ftr-366	773	34	country	country	NOUN
ftr-366	773	35	in	in	ADP
ftr-366	773	36	which	which	PRON
ftr-366	773	37	the	the	DET
ftr-366	773	38	affiliate	affiliate	NOUN
ftr-366	773	39	is	be	AUX
ftr-366	773	40	engaged	engage	VERB
ftr-366	773	41	in	in	ADP
ftr-366	773	42	the	the	DET
ftr-366	773	43	active	active	ADJ
ftr-366	773	44	conduct	conduct	NOUN
ftr-366	773	45	of	of	ADP
ftr-366	773	46	a	a	DET
ftr-366	773	47	trade	trade	NOUN
ftr-366	773	48	or	or	CCONJ
ftr-366	773	49	business	business	NOUN
ftr-366	773	50	,	,	PUNCT
ftr-366	773	51	and	and	CCONJ
ftr-366	773	52	(	(	PUNCT
ftr-366	773	53	3	3	X
ftr-366	773	54	)	)	PUNCT
ftr-366	773	55	more	more	ADJ
ftr-366	773	56	than	than	ADP
ftr-366	773	57	50	50	NUM
ftr-366	773	58	%	%	NOUN
ftr-366	773	59	of	of	ADP
ftr-366	773	60	the	the	DET
ftr-366	773	61	affiliate	affiliate	NOUN
ftr-366	773	62	’s	’s	PART
ftr-366	773	63	gross	gross	ADJ
ftr-366	773	64	income	income	NOUN
ftr-366	773	65	for	for	ADP
ftr-366	773	66	the	the	DET
ftr-366	773	67	previous	previous	ADJ
ftr-366	773	68	3	3	NUM
ftr-366	773	69	years	year	NOUN
ftr-366	773	70	was	be	AUX
ftr-366	773	71	derived	derive	VERB
ftr-366	773	72	from	from	ADP
ftr-366	773	73	the	the	DET
ftr-366	773	74	active	active	ADJ
ftr-366	773	75	conduct	conduct	NOUN
ftr-366	773	76	of	of	ADP
ftr-366	773	77	a	a	DET
ftr-366	773	78	trade	trade	NOUN
ftr-366	773	79	or	or	CCONJ
ftr-366	773	80	business	business	NOUN
ftr-366	773	81	in	in	ADP
ftr-366	773	82	such	such	ADJ
ftr-366	773	83	foreign	foreign	ADJ
ftr-366	773	84	country	country	NOUN
ftr-366	773	85	,	,	PUNCT
ftr-366	773	86	then	then	ADV
ftr-366	773	87	any	any	DET
ftr-366	773	88	gain	gain	NOUN
ftr-366	773	89	from	from	ADP
ftr-366	773	90	such	such	ADJ
ftr-366	773	91	sale	sale	NOUN
ftr-366	773	92	shall	shall	AUX
ftr-366	773	93	be	be	AUX
ftr-366	773	94	sourced	source	VERB
ftr-366	773	95	outside	outside	ADP
ftr-366	773	96	the	the	DET
ftr-366	773	97	u.s	u.s	PROPN
ftr-366	773	98	.	.	PROPN
ftr-366	773	99	in	in	ADP
ftr-366	773	100	this	this	DET
ftr-366	773	101	case	case	NOUN
ftr-366	773	102	,	,	PUNCT
ftr-366	773	103	the	the	DET
ftr-366	773	104	transfer	transfer	NOUN
ftr-366	773	105	took	take	VERB
ftr-366	773	106	place	place	NOUN
ftr-366	773	107	at	at	ADP
ftr-366	773	108	ingersoll	ingersoll	PROPN
ftr-366	773	109	-	-	PUNCT
ftr-366	773	110	rand	rand	NOUN
ftr-366	773	111	’s	’s	PART
ftr-366	773	112	new	new	PROPN
ftr-366	773	113	jersey	jersey	PROPN
ftr-366	773	114	headquarters	headquarters	NOUN
ftr-366	773	115	,	,	PUNCT
ftr-366	773	116	not	not	PART
ftr-366	773	117	in	in	ADP
ftr-366	773	118	a	a	DET
ftr-366	773	119	foreign	foreign	ADJ
ftr-366	773	120	country	country	NOUN
ftr-366	773	121	.	.	PUNCT
ftr-366	774	1	therefore	therefore	ADV
ftr-366	774	2	§	§	PROPN
ftr-366	774	3	865(f	865(f	PROPN
ftr-366	774	4	)	)	PUNCT
ftr-366	774	5	did	do	AUX
ftr-366	774	6	not	not	PART
ftr-366	774	7	apply	apply	VERB
ftr-366	774	8	.	.	PUNCT
ftr-366	775	1	section	section	NOUN
ftr-366	775	2	865(h	865(h	PROPN
ftr-366	775	3	)	)	PUNCT
ftr-366	775	4	provides	provide	VERB
ftr-366	775	5	that	that	SCONJ
ftr-366	775	6	if	if	SCONJ
ftr-366	775	7	gain	gain	NOUN
ftr-366	775	8	would	would	AUX
ftr-366	775	9	otherwise	otherwise	ADV
ftr-366	775	10	be	be	AUX
ftr-366	775	11	u.s	u.s	PROPN
ftr-366	775	12	.	.	PROPN
ftr-366	775	13	source	source	NOUN
ftr-366	775	14	,	,	PUNCT
ftr-366	775	15	but	but	CCONJ
ftr-366	775	16	under	under	ADP
ftr-366	775	17	a	a	DET
ftr-366	775	18	treaty	treaty	NOUN
ftr-366	775	19	would	would	AUX
ftr-366	775	20	be	be	AUX
ftr-366	775	21	foreign	foreign	ADJ
ftr-366	775	22	source	source	NOUN
ftr-366	775	23	,	,	PUNCT
ftr-366	775	24	the	the	DET
ftr-366	775	25	taxpayer	taxpayer	NOUN
ftr-366	775	26	may	may	AUX
ftr-366	775	27	elect	elect	VERB
ftr-366	775	28	to	to	PART
ftr-366	775	29	follow	follow	VERB
ftr-366	775	30	the	the	DET
ftr-366	775	31	treaty	treaty	NOUN
ftr-366	775	32	source	source	NOUN
ftr-366	775	33	rule	rule	NOUN
ftr-366	775	34	.	.	PUNCT
ftr-366	776	1	160	160	NUM
ftr-366	776	2	.	.	PUNCT
ftr-366	777	1	even	even	ADV
ftr-366	777	2	if	if	SCONJ
ftr-366	777	3	a	a	DET
ftr-366	777	4	transferor	transferor	NOUN
ftr-366	777	5	enters	enter	VERB
ftr-366	777	6	into	into	ADP
ftr-366	777	7	a	a	DET
ftr-366	777	8	gra	gra	PROPN
ftr-366	777	9	,	,	PUNCT
ftr-366	777	10	the	the	DET
ftr-366	777	11	concurrent	concurrent	ADJ
ftr-366	777	12	application	application	NOUN
ftr-366	777	13	of	of	ADP
ftr-366	777	14	the	the	DET
ftr-366	777	15	section	section	NOUN
ftr-366	777	16	367(b	367(b	PROPN
ftr-366	777	17	)	)	PUNCT
ftr-366	777	18	regulations	regulation	NOUN
ftr-366	777	19	might	might	AUX
ftr-366	777	20	require	require	VERB
ftr-366	777	21	the	the	DET
ftr-366	777	22	transferor	transferor	NOUN
ftr-366	777	23	to	to	PART
ftr-366	777	24	recognize	recognize	VERB
ftr-366	777	25	the	the	DET
ftr-366	777	26	“	"	PUNCT
ftr-366	777	27	section	section	NOUN
ftr-366	777	28	1248	1248	NUM
ftr-366	777	29	amount	amount	NOUN
ftr-366	777	30	”	"	PUNCT
ftr-366	777	31	on	on	ADP
ftr-366	777	32	the	the	DET
ftr-366	777	33	exchange	exchange	NOUN
ftr-366	777	34	.	.	PUNCT
ftr-366	778	1	treas	treas	PROPN
ftr-366	778	2	.	.	PUNCT
ftr-366	779	1	reg	reg	PROPN
ftr-366	779	2	.	.	PUNCT
ftr-366	780	1	§	§	PROPN
ftr-366	780	2	1.367(a)-3(b)(2)(ii	1.367(a)-3(b)(2)(ii	NUM
ftr-366	780	3	)	)	PUNCT
ftr-366	780	4	,	,	PUNCT
ftr-366	780	5	example	example	NOUN
ftr-366	780	6	.	.	PUNCT
ftr-366	781	1	this	this	DET
ftr-366	781	2	example	example	NOUN
ftr-366	781	3	uses	use	VERB
ftr-366	781	4	a	a	DET
ftr-366	781	5	b	b	NOUN
ftr-366	781	6	reorganization	reorganization	NOUN
ftr-366	781	7	.	.	PUNCT
ftr-366	782	1	however	however	ADV
ftr-366	782	2	,	,	PUNCT
ftr-366	782	3	the	the	DET
ftr-366	782	4	last	last	ADJ
ftr-366	782	5	sentence	sentence	NOUN
ftr-366	782	6	of	of	ADP
ftr-366	782	7	the	the	DET
ftr-366	782	8	explanation	explanation	NOUN
ftr-366	782	9	states	state	VERB
ftr-366	782	10	that	that	SCONJ
ftr-366	782	11	the	the	DET
ftr-366	782	12	result	result	NOUN
ftr-366	782	13	would	would	AUX
ftr-366	782	14	be	be	AUX
ftr-366	782	15	unchanged	unchanged	ADJ
ftr-366	782	16	if	if	SCONJ
ftr-366	782	17	the	the	DET
ftr-366	782	18	exchange	exchange	NOUN
ftr-366	782	19	qualified	qualified	ADJ
ftr-366	782	20	as	as	ADP
ftr-366	782	21	a	a	DET
ftr-366	782	22	§	§	PROPN
ftr-366	782	23	351	351	NUM
ftr-366	782	24	exchange	exchange	NOUN
ftr-366	782	25	.	.	PUNCT
ftr-366	783	1	i	i	PRON
ftr-366	783	2	d.	d.	PROPN
ftr-366	783	3	at	at	ADP
ftr-366	783	4	(	(	PUNCT
ftr-366	783	5	iii	iii	NOUN
ftr-366	783	6	)	)	PUNCT
ftr-366	783	7	in	in	ADP
ftr-366	783	8	the	the	DET
ftr-366	783	9	example	example	NOUN
ftr-366	783	10	.	.	PUNCT
ftr-366	784	1	161	161	NUM
ftr-366	784	2	.	.	PUNCT
ftr-366	785	1	treas	treas	PROPN
ftr-366	785	2	.	.	PUNCT
ftr-366	786	1	reg	reg	PROPN
ftr-366	786	2	.	.	PUNCT
ftr-366	787	1	§	§	PROPN
ftr-366	787	2	1.367(a)-3(b)(2)(i	1.367(a)-3(b)(2)(i	NUM
ftr-366	787	3	)	)	PUNCT
ftr-366	787	4	.	.	PUNCT
ftr-366	788	1	162	162	NUM
ftr-366	788	2	.	.	PUNCT
ftr-366	789	1	irc	irc	PROPN
ftr-366	789	2	§	§	PROPN
ftr-366	789	3	367(b)(1	367(b)(1	NUM
ftr-366	789	4	)	)	PUNCT
ftr-366	789	5	.	.	PUNCT
ftr-366	790	1	the	the	DET
ftr-366	790	2	regulations	regulation	NOUN
ftr-366	790	3	seem	seem	VERB
ftr-366	790	4	to	to	PART
ftr-366	790	5	take	take	VERB
ftr-366	790	6	the	the	DET
ftr-366	790	7	approach	approach	NOUN
ftr-366	790	8	that	that	SCONJ
ftr-366	790	9	,	,	PUNCT
ftr-366	790	10	if	if	SCONJ
ftr-366	790	11	the	the	DET
ftr-366	790	12	taxpayer	taxpayer	NOUN
ftr-366	790	13	enters	enter	VERB
ftr-366	790	14	into	into	ADP
ftr-366	790	15	a	a	DET
ftr-366	790	16	gra	gra	NOUN
ftr-366	790	17	,	,	PUNCT
ftr-366	790	18	then	then	ADV
ftr-366	790	19	the	the	DET
ftr-366	790	20	transfer	transfer	NOUN
ftr-366	790	21	is	be	AUX
ftr-366	790	22	“	"	PUNCT
ftr-366	790	23	not	not	PART
ftr-366	790	24	described	describe	VERB
ftr-366	790	25	in	in	ADP
ftr-366	790	26	”	"	PUNCT
ftr-366	790	27	§	§	PROPN
ftr-366	790	28	367(a)(1	367(a)(1	NUM
ftr-366	790	29	)	)	PUNCT
ftr-366	790	30	,	,	PUNCT
ftr-366	790	31	thereby	thereby	ADV
ftr-366	790	32	triggering	trigger	VERB
ftr-366	790	33	further	further	ADJ
ftr-366	790	34	scrutiny	scrutiny	NOUN
ftr-366	790	35	under	under	ADP
ftr-366	790	36	§	§	PROPN
ftr-366	790	37	367(b	367(b	PROPN
ftr-366	790	38	)	)	PUNCT
ftr-366	790	39	.	.	PUNCT
ftr-366	791	1	163	163	NUM
ftr-366	791	2	.	.	PUNCT
ftr-366	792	1	treas	treas	PROPN
ftr-366	792	2	.	.	PUNCT
ftr-366	793	1	reg	reg	PROPN
ftr-366	793	2	.	.	PUNCT
ftr-366	794	1	§	§	PROPN
ftr-366	794	2	1.367(b)-4(b)(1	1.367(b)-4(b)(1	NUM
ftr-366	794	3	)	)	PUNCT
ftr-366	794	4	.	.	PUNCT
ftr-366	795	1	164	164	NUM
ftr-366	795	2	.	.	PUNCT
ftr-366	796	1	treas	treas	PROPN
ftr-366	796	2	.	.	PUNCT
ftr-366	797	1	reg	reg	PROPN
ftr-366	797	2	.	.	PUNCT
ftr-366	798	1	§	§	PROPN
ftr-366	798	2	1.367(b)-2(c)(1	1.367(b)-2(c)(1	NUM
ftr-366	798	3	)	)	PUNCT
ftr-366	798	4	.	.	PUNCT
ftr-366	799	1	2008	2008	NUM
ftr-366	799	2	]	]	PUNCT
ftr-366	799	3	corporate	corporate	ADJ
ftr-366	799	4	expatriation	expatriation	NOUN
ftr-366	799	5	97	97	NUM
ftr-366	799	6	rule	rule	NOUN
ftr-366	799	7	is	be	AUX
ftr-366	799	8	“	"	PUNCT
ftr-366	799	9	to	to	PART
ftr-366	799	10	prevent	prevent	VERB
ftr-366	799	11	nonrecognition	nonrecognition	NOUN
ftr-366	799	12	transactions	transaction	NOUN
ftr-366	799	13	from	from	ADP
ftr-366	799	14	erasing	erase	VERB
ftr-366	799	15	the	the	DET
ftr-366	799	16	potential	potential	NOUN
ftr-366	799	17	for	for	ADP
ftr-366	799	18	applying	apply	VERB
ftr-366	799	19	section	section	NOUN
ftr-366	799	20	1248	1248	NUM
ftr-366	799	21	to	to	ADP
ftr-366	799	22	u.s	u.s	PROPN
ftr-366	799	23	.	.	PROPN
ftr-366	799	24	shareholders	shareholder	NOUN
ftr-366	799	25	’	'	PUNCT
ftr-366	799	26	stock	stock	NOUN
ftr-366	799	27	sales	sale	NOUN
ftr-366	799	28	.	.	PUNCT
ftr-366	799	29	”	"	PUNCT
ftr-366	800	1	165	165	NUM
ftr-366	800	2	a	a	DET
ftr-366	800	3	section	section	NOUN
ftr-366	800	4	1248	1248	NUM
ftr-366	800	5	shareholder	shareholder	NOUN
ftr-366	800	6	is	be	AUX
ftr-366	800	7	a	a	DET
ftr-366	800	8	u.s	u.s	PROPN
ftr-366	800	9	.	.	PROPN
ftr-366	800	10	person	person	NOUN
ftr-366	800	11	that	that	PRON
ftr-366	800	12	owns	own	VERB
ftr-366	800	13	directly	directly	ADV
ftr-366	800	14	,	,	PUNCT
ftr-366	800	15	indirectly	indirectly	ADV
ftr-366	800	16	or	or	CCONJ
ftr-366	800	17	constructively	constructively	ADV
ftr-366	800	18	10	10	NUM
ftr-366	800	19	%	%	NOUN
ftr-366	800	20	or	or	CCONJ
ftr-366	800	21	more	more	ADJ
ftr-366	800	22	of	of	ADP
ftr-366	800	23	the	the	DET
ftr-366	800	24	voting	voting	NOUN
ftr-366	800	25	stock	stock	NOUN
ftr-366	800	26	of	of	ADP
ftr-366	800	27	the	the	DET
ftr-366	800	28	foreign	foreign	ADJ
ftr-366	800	29	corporation	corporation	NOUN
ftr-366	800	30	at	at	ADP
ftr-366	800	31	any	any	DET
ftr-366	800	32	time	time	NOUN
ftr-366	800	33	during	during	ADP
ftr-366	800	34	the	the	DET
ftr-366	800	35	5	5	NUM
ftr-366	800	36	-	-	PUNCT
ftr-366	800	37	year	year	NOUN
ftr-366	800	38	period	period	NOUN
ftr-366	800	39	ending	end	VERB
ftr-366	800	40	on	on	ADP
ftr-366	800	41	the	the	DET
ftr-366	800	42	date	date	NOUN
ftr-366	800	43	of	of	ADP
ftr-366	800	44	the	the	DET
ftr-366	800	45	sale	sale	NOUN
ftr-366	800	46	or	or	CCONJ
ftr-366	800	47	exchange	exchange	NOUN
ftr-366	800	48	,	,	PUNCT
ftr-366	800	49	when	when	SCONJ
ftr-366	800	50	the	the	DET
ftr-366	800	51	corporation	corporation	NOUN
ftr-366	800	52	was	be	AUX
ftr-366	800	53	a	a	DET
ftr-366	800	54	controlled	control	VERB
ftr-366	800	55	foreign	foreign	ADJ
ftr-366	800	56	corporation	corporation	NOUN
ftr-366	800	57	.	.	PUNCT
ftr-366	801	1	166	166	NUM
ftr-366	801	2	a	a	DET
ftr-366	801	3	loss	loss	NOUN
ftr-366	801	4	of	of	ADP
ftr-366	801	5	status	status	NOUN
ftr-366	801	6	as	as	ADP
ftr-366	801	7	a	a	DET
ftr-366	801	8	section	section	NOUN
ftr-366	801	9	1248	1248	NUM
ftr-366	801	10	shareholder	shareholder	NOUN
ftr-366	801	11	occurs	occur	VERB
ftr-366	801	12	if	if	SCONJ
ftr-366	801	13	the	the	DET
ftr-366	801	14	exchanging	exchange	VERB
ftr-366	801	15	shareholder	shareholder	NOUN
ftr-366	801	16	was	be	AUX
ftr-366	801	17	a	a	DET
ftr-366	801	18	section	section	NOUN
ftr-366	801	19	1248	1248	NUM
ftr-366	801	20	shareholder	shareholder	NOUN
ftr-366	801	21	before	before	ADP
ftr-366	801	22	the	the	DET
ftr-366	801	23	exchange	exchange	NOUN
ftr-366	801	24	,	,	PUNCT
ftr-366	801	25	but	but	CCONJ
ftr-366	801	26	after	after	ADP
ftr-366	801	27	the	the	DET
ftr-366	801	28	exchange	exchange	NOUN
ftr-366	801	29	the	the	DET
ftr-366	801	30	stock	stock	NOUN
ftr-366	801	31	he	he	PRON
ftr-366	801	32	received	receive	VERB
ftr-366	801	33	is	be	AUX
ftr-366	801	34	not	not	PART
ftr-366	801	35	stock	stock	NOUN
ftr-366	801	36	in	in	ADP
ftr-366	801	37	a	a	DET
ftr-366	801	38	corporation	corporation	NOUN
ftr-366	801	39	that	that	PRON
ftr-366	801	40	is	be	AUX
ftr-366	801	41	a	a	DET
ftr-366	801	42	cfc	cfc	NOUN
ftr-366	801	43	,	,	PUNCT
ftr-366	801	44	as	as	SCONJ
ftr-366	801	45	to	to	ADP
ftr-366	801	46	which	which	PRON
ftr-366	801	47	he	he	PRON
ftr-366	801	48	is	be	AUX
ftr-366	801	49	a	a	DET
ftr-366	801	50	section	section	NOUN
ftr-366	801	51	1248	1248	NUM
ftr-366	801	52	shareholder	shareholder	NOUN
ftr-366	801	53	.	.	PUNCT
ftr-366	802	1	167	167	NUM
ftr-366	802	2	before	before	ADP
ftr-366	802	3	the	the	DET
ftr-366	802	4	asset	asset	NOUN
ftr-366	802	5	transfer	transfer	NOUN
ftr-366	802	6	,	,	PUNCT
ftr-366	802	7	ir	ir	PROPN
ftr-366	802	8	-	-	PROPN
ftr-366	802	9	nj	nj	PROPN
ftr-366	802	10	was	be	AUX
ftr-366	802	11	a	a	DET
ftr-366	802	12	section	section	NOUN
ftr-366	802	13	1248	1248	NUM
ftr-366	802	14	shareholder	shareholder	NOUN
ftr-366	802	15	with	with	ADP
ftr-366	802	16	respect	respect	NOUN
ftr-366	802	17	to	to	ADP
ftr-366	802	18	its	its	PRON
ftr-366	802	19	former	former	ADJ
ftr-366	802	20	cfcs	cfc	NOUN
ftr-366	802	21	.	.	PUNCT
ftr-366	803	1	in	in	ADP
ftr-366	803	2	exchange	exchange	NOUN
ftr-366	803	3	for	for	ADP
ftr-366	803	4	the	the	DET
ftr-366	803	5	assets	asset	NOUN
ftr-366	803	6	and	and	CCONJ
ftr-366	803	7	debt	debt	NOUN
ftr-366	803	8	,	,	PUNCT
ftr-366	803	9	ir	ir	PROPN
ftr-366	803	10	-	-	PROPN
ftr-366	803	11	nj	nj	PROPN
ftr-366	803	12	received	receive	VERB
ftr-366	803	13	the	the	DET
ftr-366	803	14	ir	ir	PROPN
ftr-366	803	15	-	-	PROPN
ftr-366	803	16	ltd	ltd	PROPN
ftr-366	803	17	.	.	PUNCT
ftr-366	804	1	b	b	PROPN
ftr-366	804	2	stock	stock	NOUN
ftr-366	804	3	.	.	PUNCT
ftr-366	805	1	immediately	immediately	ADV
ftr-366	805	2	after	after	ADP
ftr-366	805	3	this	this	DET
ftr-366	805	4	transfer	transfer	NOUN
ftr-366	805	5	,	,	PUNCT
ftr-366	805	6	but	but	CCONJ
ftr-366	805	7	before	before	ADP
ftr-366	805	8	the	the	DET
ftr-366	805	9	merger	merger	NOUN
ftr-366	805	10	,	,	PUNCT
ftr-366	805	11	ir	ir	PROPN
ftr-366	805	12	-	-	PROPN
ftr-366	805	13	ltd	ltd	PROPN
ftr-366	805	14	.	.	PROPN
ftr-366	805	15	was	be	AUX
ftr-366	805	16	still	still	ADV
ftr-366	805	17	a	a	DET
ftr-366	805	18	cfc	cfc	NOUN
ftr-366	805	19	of	of	ADP
ftr-366	805	20	ir	ir	PROPN
ftr-366	805	21	-	-	PROPN
ftr-366	805	22	nj	nj	PROPN
ftr-366	805	23	.	.	PUNCT
ftr-366	806	1	so	so	ADV
ftr-366	806	2	ir	ir	PROPN
ftr-366	806	3	-	-	PROPN
ftr-366	806	4	nj	nj	PROPN
ftr-366	806	5	was	be	AUX
ftr-366	806	6	still	still	ADV
ftr-366	806	7	a	a	DET
ftr-366	806	8	section	section	NOUN
ftr-366	806	9	1248	1248	NUM
ftr-366	806	10	shareholder	shareholder	NOUN
ftr-366	806	11	with	with	ADP
ftr-366	806	12	respect	respect	NOUN
ftr-366	806	13	to	to	ADP
ftr-366	806	14	ir	ir	PROPN
ftr-366	806	15	-	-	PROPN
ftr-366	806	16	ltd	ltd	PROPN
ftr-366	806	17	.	.	PUNCT
ftr-366	807	1	therefore	therefore	ADV
ftr-366	807	2	the	the	DET
ftr-366	807	3	asset	asset	NOUN
ftr-366	807	4	transfer	transfer	NOUN
ftr-366	807	5	alone	alone	ADV
ftr-366	807	6	did	do	AUX
ftr-366	807	7	not	not	PART
ftr-366	807	8	cause	cause	VERB
ftr-366	807	9	ir	ir	NOUN
ftr-366	807	10	-	-	NOUN
ftr-366	807	11	nj	nj	PROPN
ftr-366	807	12	to	to	PART
ftr-366	807	13	lose	lose	VERB
ftr-366	807	14	its	its	PRON
ftr-366	807	15	status	status	NOUN
ftr-366	807	16	as	as	ADP
ftr-366	807	17	a	a	DET
ftr-366	807	18	section	section	NOUN
ftr-366	807	19	1248	1248	NUM
ftr-366	807	20	shareholder	shareholder	NOUN
ftr-366	807	21	.	.	PUNCT
ftr-366	808	1	in	in	ADP
ftr-366	808	2	a	a	DET
ftr-366	808	3	2003	2003	NUM
ftr-366	808	4	article	article	NOUN
ftr-366	808	5	peterson	peterson	PROPN
ftr-366	808	6	&	&	CCONJ
ftr-366	808	7	cohen	cohen	PROPN
ftr-366	808	8	pointed	point	VERB
ftr-366	808	9	out	out	ADP
ftr-366	808	10	that	that	SCONJ
ftr-366	808	11	the	the	DET
ftr-366	808	12	irs	irs	PROPN
ftr-366	808	13	could	could	AUX
ftr-366	808	14	use	use	VERB
ftr-366	808	15	the	the	DET
ftr-366	808	16	step	step	NOUN
ftr-366	808	17	transaction	transaction	NOUN
ftr-366	808	18	doctrine	doctrine	NOUN
ftr-366	808	19	to	to	PART
ftr-366	808	20	argue	argue	VERB
ftr-366	808	21	that	that	SCONJ
ftr-366	808	22	the	the	DET
ftr-366	808	23	section	section	NOUN
ftr-366	808	24	367(b	367(b	PROPN
ftr-366	808	25	)	)	PUNCT
ftr-366	808	26	regulations	regulation	NOUN
ftr-366	808	27	applied	apply	VERB
ftr-366	808	28	to	to	ADP
ftr-366	808	29	the	the	DET
ftr-366	808	30	exchange	exchange	NOUN
ftr-366	808	31	.	.	PUNCT
ftr-366	809	1	168	168	NUM
ftr-366	809	2	the	the	DET
ftr-366	809	3	merger	merger	NOUN
ftr-366	809	4	and	and	CCONJ
ftr-366	809	5	the	the	DET
ftr-366	809	6	accompanying	accompany	VERB
ftr-366	809	7	transfers	transfer	NOUN
ftr-366	809	8	both	both	CCONJ
ftr-366	809	9	took	take	VERB
ftr-366	809	10	place	place	NOUN
ftr-366	809	11	on	on	ADP
ftr-366	809	12	the	the	DET
ftr-366	809	13	same	same	ADJ
ftr-366	809	14	day	day	NOUN
ftr-366	809	15	,	,	PUNCT
ftr-366	809	16	pursuant	pursuant	ADJ
ftr-366	809	17	to	to	ADP
ftr-366	809	18	an	an	DET
ftr-366	809	19	integrated	integrate	VERB
ftr-366	809	20	plan	plan	NOUN
ftr-366	809	21	.	.	PUNCT
ftr-366	810	1	under	under	ADP
ftr-366	810	2	the	the	DET
ftr-366	810	3	step	step	NOUN
ftr-366	810	4	transaction	transaction	NOUN
ftr-366	810	5	doctrine	doctrine	NOUN
ftr-366	810	6	,	,	PUNCT
ftr-366	810	7	we	we	PRON
ftr-366	810	8	collapse	collapse	VERB
ftr-366	810	9	the	the	DET
ftr-366	810	10	two	two	NUM
ftr-366	810	11	transactions	transaction	NOUN
ftr-366	810	12	together	together	ADV
ftr-366	810	13	into	into	ADP
ftr-366	810	14	one	one	NUM
ftr-366	810	15	transaction	transaction	NOUN
ftr-366	810	16	.	.	PUNCT
ftr-366	811	1	169	169	NUM
ftr-366	811	2	this	this	DET
ftr-366	811	3	integrated	integrate	VERB
ftr-366	811	4	transaction	transaction	NOUN
ftr-366	811	5	still	still	ADV
ftr-366	811	6	qualified	qualified	ADJ
ftr-366	811	7	as	as	ADP
ftr-366	811	8	a	a	DET
ftr-366	811	9	section	section	NOUN
ftr-366	811	10	351	351	NUM
ftr-366	811	11	exchange	exchange	NOUN
ftr-366	811	12	.	.	PUNCT
ftr-366	812	1	ir	ir	PROPN
ftr-366	812	2	-	-	PROPN
ftr-366	812	3	nj	nj	PROPN
ftr-366	812	4	and	and	CCONJ
ftr-366	812	5	the	the	DET
ftr-366	812	6	public	public	ADJ
ftr-366	812	7	shareholders	shareholder	NOUN
ftr-366	812	8	collectively	collectively	ADV
ftr-366	812	9	contributed	contribute	VERB
ftr-366	812	10	property	property	NOUN
ftr-366	812	11	to	to	ADP
ftr-366	812	12	ir	ir	PROPN
ftr-366	812	13	-	-	PROPN
ftr-366	812	14	ltd	ltd	NOUN
ftr-366	812	15	.	.	PROPN
ftr-366	812	16	in	in	ADP
ftr-366	812	17	exchange	exchange	NOUN
ftr-366	812	18	for	for	ADP
ftr-366	812	19	stock	stock	NOUN
ftr-366	812	20	.	.	PUNCT
ftr-366	813	1	170	170	NUM
ftr-366	813	2	immediately	immediately	ADV
ftr-366	813	3	thereafter	thereafter	ADV
ftr-366	813	4	,	,	PUNCT
ftr-366	813	5	ir	ir	PROPN
ftr-366	813	6	-	-	PROPN
ftr-366	813	7	nj	nj	PROPN
ftr-366	813	8	and	and	CCONJ
ftr-366	813	9	the	the	DET
ftr-366	813	10	public	public	ADJ
ftr-366	813	11	shareholders	shareholder	NOUN
ftr-366	813	12	collectively	collectively	ADV
ftr-366	813	13	controlled	control	VERB
ftr-366	813	14	ir	ir	PROPN
ftr-366	813	15	-	-	PROPN
ftr-366	813	16	ltd	ltd	PROPN
ftr-366	813	17	.	.	PROPN
ftr-366	813	18	171	171	NUM
ftr-366	813	19	after	after	SCONJ
ftr-366	813	20	this	this	DET
ftr-366	813	21	integrated	integrate	VERB
ftr-366	813	22	section	section	NOUN
ftr-366	813	23	351	351	NUM
ftr-366	813	24	exchange	exchange	NOUN
ftr-366	813	25	,	,	PUNCT
ftr-366	813	26	ir	ir	PROPN
ftr-366	813	27	-	-	PROPN
ftr-366	813	28	ltd	ltd	PROPN
ftr-366	813	29	.	.	PROPN
ftr-366	813	30	was	be	AUX
ftr-366	813	31	not	not	PART
ftr-366	813	32	a	a	DET
ftr-366	813	33	cfc	cfc	NOUN
ftr-366	813	34	.	.	PUNCT
ftr-366	814	1	as	as	ADP
ftr-366	814	2	a	a	DET
ftr-366	814	3	public	public	ADJ
ftr-366	814	4	company	company	NOUN
ftr-366	814	5	,	,	PUNCT
ftr-366	814	6	it	it	PRON
ftr-366	814	7	likely	likely	ADV
ftr-366	814	8	had	have	VERB
ftr-366	814	9	no	no	DET
ftr-366	814	10	u.s	u.s	PROPN
ftr-366	814	11	.	.	PROPN
ftr-366	814	12	shareholders	shareholder	NOUN
ftr-366	814	13	(	(	PUNCT
ftr-366	814	14	that	that	ADV
ftr-366	814	15	is	is	ADV
ftr-366	814	16	,	,	PUNCT
ftr-366	814	17	no	no	DET
ftr-366	814	18	u.s	u.s	PROPN
ftr-366	814	19	.	.	PROPN
ftr-366	814	20	persons	person	NOUN
ftr-366	814	21	owning	own	VERB
ftr-366	814	22	10	10	NUM
ftr-366	814	23	%	%	NOUN
ftr-366	814	24	or	or	CCONJ
ftr-366	814	25	more	more	ADJ
ftr-366	814	26	of	of	ADP
ftr-366	814	27	the	the	DET
ftr-366	814	28	voting	voting	NOUN
ftr-366	814	29	stock	stock	NOUN
ftr-366	814	30	)	)	PUNCT
ftr-366	814	31	.	.	PUNCT
ftr-366	815	1	172	172	NUM
ftr-366	815	2	using	use	VERB
ftr-366	815	3	the	the	DET
ftr-366	815	4	step	step	NOUN
ftr-366	815	5	transaction	transaction	NOUN
ftr-366	815	6	doctrine	doctrine	NOUN
ftr-366	815	7	to	to	PART
ftr-366	815	8	collapse	collapse	VERB
ftr-366	815	9	the	the	DET
ftr-366	815	10	two	two	NUM
ftr-366	815	11	transactions	transaction	NOUN
ftr-366	815	12	into	into	ADP
ftr-366	815	13	one	one	NUM
ftr-366	815	14	integrated	integrate	VERB
ftr-366	815	15	exchange	exchange	NOUN
ftr-366	815	16	,	,	PUNCT
ftr-366	815	17	the	the	DET
ftr-366	815	18	irs	irs	PROPN
ftr-366	815	19	could	could	AUX
ftr-366	815	20	successfully	successfully	ADV
ftr-366	815	21	contend	contend	VERB
ftr-366	815	22	that	that	SCONJ
ftr-366	815	23	the	the	DET
ftr-366	815	24	section	section	NOUN
ftr-366	815	25	367(b	367(b	PROPN
ftr-366	815	26	)	)	PUNCT
ftr-366	815	27	regulations	regulation	NOUN
ftr-366	815	28	applied	apply	VERB
ftr-366	815	29	to	to	ADP
ftr-366	815	30	the	the	DET
ftr-366	815	31	exchange	exchange	NOUN
ftr-366	815	32	.	.	PUNCT
ftr-366	816	1	before	before	SCONJ
ftr-366	816	2	the	the	DET
ftr-366	816	3	exchange	exchange	NOUN
ftr-366	816	4	irnj	irnj	PROPN
ftr-366	816	5	was	be	AUX
ftr-366	816	6	a	a	DET
ftr-366	816	7	section	section	NOUN
ftr-366	816	8	1248	1248	NUM
ftr-366	816	9	shareholder	shareholder	NOUN
ftr-366	816	10	with	with	ADP
ftr-366	816	11	respect	respect	NOUN
ftr-366	816	12	to	to	ADP
ftr-366	816	13	its	its	PRON
ftr-366	816	14	former	former	ADJ
ftr-366	816	15	cfcs	cfc	NOUN
ftr-366	816	16	.	.	PUNCT
ftr-366	817	1	in	in	ADP
ftr-366	817	2	the	the	DET
ftr-366	817	3	exchange	exchange	NOUN
ftr-366	817	4	,	,	PUNCT
ftr-366	817	5	ir	ir	PROPN
ftr-366	817	6	-	-	PROPN
ftr-366	817	7	nj	nj	PROPN
ftr-366	817	8	received	receive	VERB
ftr-366	817	9	the	the	DET
ftr-366	817	10	b	b	PROPN
ftr-366	817	11	stock	stock	NOUN
ftr-366	817	12	in	in	ADP
ftr-366	817	13	ir	ir	PROPN
ftr-366	817	14	-	-	PROPN
ftr-366	817	15	ltd	ltd	PROPN
ftr-366	817	16	.	.	PROPN
ftr-366	817	17	,	,	PUNCT
ftr-366	817	18	which	which	PRON
ftr-366	817	19	was	be	AUX
ftr-366	817	20	not	not	PART
ftr-366	817	21	a	a	DET
ftr-366	817	22	cfc	cfc	NOUN
ftr-366	817	23	.	.	PUNCT
ftr-366	818	1	therefore	therefore	ADV
ftr-366	818	2	ir	ir	PROPN
ftr-366	818	3	-	-	PROPN
ftr-366	818	4	nj	nj	PROPN
ftr-366	818	5	lost	lose	VERB
ftr-366	818	6	its	its	PRON
ftr-366	818	7	status	status	NOUN
ftr-366	818	8	as	as	ADP
ftr-366	818	9	a	a	DET
ftr-366	818	10	section	section	NOUN
ftr-366	818	11	1248	1248	NUM
ftr-366	818	12	shareholder	shareholder	NOUN
ftr-366	818	13	.	.	PUNCT
ftr-366	819	1	consequently	consequently	ADV
ftr-366	819	2	,	,	PUNCT
ftr-366	819	3	165	165	NUM
ftr-366	819	4	.	.	PUNCT
ftr-366	819	5	bittker	bittker	PROPN
ftr-366	819	6	&	&	CCONJ
ftr-366	819	7	lokken	lokken	PROPN
ftr-366	819	8	,	,	PUNCT
ftr-366	819	9	supra	supra	PROPN
ftr-366	819	10	note	note	VERB
ftr-366	819	11	6	6	NUM
ftr-366	819	12	¶¶	¶¶	NOUN
ftr-366	819	13	71.2.1	71.2.1	NOUN
ftr-366	819	14	;	;	PUNCT
ftr-366	819	15	see	see	VERB
ftr-366	819	16	generally	generally	ADV
ftr-366	819	17	i	i	PRON
ftr-366	819	18	d.	d.	PROPN
ftr-366	819	19	¶	¶	PROPN
ftr-366	819	20	71.2.3	71.2.3	PROPN
ftr-366	819	21	.	.	PUNCT
ftr-366	820	1	166	166	NUM
ftr-366	820	2	.	.	PUNCT
ftr-366	821	1	treas	treas	PROPN
ftr-366	821	2	.	.	PUNCT
ftr-366	822	1	reg	reg	PROPN
ftr-366	822	2	.	.	PUNCT
ftr-366	823	1	§	§	PROPN
ftr-366	823	2	1.367(b)-2(b	1.367(b)-2(b	NUM
ftr-366	823	3	)	)	PUNCT
ftr-366	823	4	;	;	PUNCT
ftr-366	824	1	irc	irc	PROPN
ftr-366	824	2	§	§	PROPN
ftr-366	824	3	1248(a)(2	1248(a)(2	NOUN
ftr-366	824	4	)	)	PUNCT
ftr-366	824	5	.	.	PUNCT
ftr-366	825	1	167	167	NUM
ftr-366	825	2	.	.	PUNCT
ftr-366	826	1	treas	treas	PROPN
ftr-366	826	2	.	.	PUNCT
ftr-366	827	1	reg	reg	PROPN
ftr-366	827	2	.	.	PUNCT
ftr-366	828	1	§	§	PROPN
ftr-366	828	2	1.367(b)-4(b)(1	1.367(b)-4(b)(1	NUM
ftr-366	828	3	)	)	PUNCT
ftr-366	828	4	.	.	PUNCT
ftr-366	829	1	168	168	NUM
ftr-366	829	2	.	.	X
ftr-366	830	1	peterson	peterson	PROPN
ftr-366	830	2	&	&	CCONJ
ftr-366	830	3	cohen	cohen	PROPN
ftr-366	830	4	,	,	PUNCT
ftr-366	830	5	supra	supra	PROPN
ftr-366	830	6	note	note	PROPN
ftr-366	830	7	6	6	NUM
ftr-366	830	8	,	,	PUNCT
ftr-366	830	9	at	at	ADP
ftr-366	830	10	171	171	NUM
ftr-366	830	11	.	.	PUNCT
ftr-366	830	12	169	169	NUM
ftr-366	830	13	.	.	PUNCT
ftr-366	831	1	i	i	PRON
ftr-366	831	2	d.	d.	PROPN
ftr-366	831	3	170	170	NUM
ftr-366	831	4	.	.	PUNCT
ftr-366	832	1	see	see	VERB
ftr-366	832	2	irc	irc	PROPN
ftr-366	832	3	§	§	PROPN
ftr-366	832	4	351(a	351(a	PROPN
ftr-366	832	5	)	)	PUNCT
ftr-366	832	6	.	.	PUNCT
ftr-366	833	1	171	171	X
ftr-366	833	2	.	.	PUNCT
ftr-366	834	1	see	see	VERB
ftr-366	834	2	irc	irc	PROPN
ftr-366	834	3	§	§	PROPN
ftr-366	834	4	368(c	368(c	PROPN
ftr-366	834	5	)	)	PUNCT
ftr-366	834	6	;	;	PUNCT
ftr-366	834	7	peterson	peterson	PROPN
ftr-366	834	8	&	&	CCONJ
ftr-366	834	9	cohen	cohen	PROPN
ftr-366	834	10	,	,	PUNCT
ftr-366	834	11	supra	supra	PROPN
ftr-366	834	12	note	note	PROPN
ftr-366	834	13	6	6	NUM
ftr-366	834	14	,	,	PUNCT
ftr-366	834	15	at	at	ADP
ftr-366	834	16	171	171	NUM
ftr-366	834	17	n.71	n.71	NOUN
ftr-366	834	18	.	.	PROPN
ftr-366	834	19	172	172	NUM
ftr-366	834	20	.	.	PUNCT
ftr-366	835	1	see	see	VERB
ftr-366	835	2	irc	irc	PROPN
ftr-366	835	3	§	§	PROPN
ftr-366	835	4	§	§	PROPN
ftr-366	835	5	951(b	951(b	PROPN
ftr-366	835	6	)	)	PUNCT
ftr-366	835	7	,	,	PUNCT
ftr-366	835	8	957(a	957(a	NOUN
ftr-366	835	9	)	)	PUNCT
ftr-366	835	10	.	.	PUNCT
ftr-366	836	1	98	98	NUM
ftr-366	836	2	florida	florida	PROPN
ftr-366	836	3	tax	tax	NOUN
ftr-366	836	4	review	review	NOUN
ftr-366	837	1	[	[	X
ftr-366	837	2	vol	vol	NOUN
ftr-366	837	3	.	.	PUNCT
ftr-366	837	4	9:2	9:2	NUM
ftr-366	837	5	ir	ir	PROPN
ftr-366	837	6	-	-	PROPN
ftr-366	837	7	nj	nj	PROPN
ftr-366	837	8	had	have	VERB
ftr-366	837	9	to	to	PART
ftr-366	837	10	include	include	VERB
ftr-366	837	11	the	the	DET
ftr-366	837	12	section	section	NOUN
ftr-366	837	13	1248	1248	NUM
ftr-366	837	14	amount	amount	NOUN
ftr-366	837	15	in	in	ADP
ftr-366	837	16	income	income	NOUN
ftr-366	837	17	as	as	ADP
ftr-366	837	18	a	a	DET
ftr-366	837	19	deemed	deemed	ADJ
ftr-366	837	20	dividend	dividend	NOUN
ftr-366	837	21	,	,	PUNCT
ftr-366	837	22	even	even	ADV
ftr-366	837	23	if	if	SCONJ
ftr-366	837	24	the	the	DET
ftr-366	837	25	company	company	NOUN
ftr-366	837	26	entered	enter	VERB
ftr-366	837	27	into	into	ADP
ftr-366	837	28	a	a	DET
ftr-366	837	29	gra	gra	PROPN
ftr-366	837	30	.	.	PROPN
ftr-366	837	31	173	173	NUM
ftr-366	838	1	the	the	DET
ftr-366	838	2	deemed	deem	VERB
ftr-366	838	3	dividend	dividend	NOUN
ftr-366	838	4	from	from	ADP
ftr-366	838	5	the	the	DET
ftr-366	838	6	cfcs	cfc	NOUN
ftr-366	838	7	was	be	AUX
ftr-366	838	8	foreign	foreign	ADJ
ftr-366	838	9	source	source	NOUN
ftr-366	838	10	income	income	NOUN
ftr-366	838	11	.	.	PUNCT
ftr-366	839	1	a	a	DET
ftr-366	839	2	deemed	deem	VERB
ftr-366	839	3	dividend	dividend	NOUN
ftr-366	839	4	is	be	AUX
ftr-366	839	5	treated	treat	VERB
ftr-366	839	6	as	as	ADP
ftr-366	839	7	a	a	DET
ftr-366	839	8	dividend	dividend	NOUN
ftr-366	839	9	for	for	ADP
ftr-366	839	10	all	all	DET
ftr-366	839	11	purposes	purpose	NOUN
ftr-366	839	12	of	of	ADP
ftr-366	839	13	the	the	DET
ftr-366	839	14	internal	internal	ADJ
ftr-366	839	15	revenue	revenue	NOUN
ftr-366	839	16	code	code	NOUN
ftr-366	839	17	.	.	PUNCT
ftr-366	840	1	174	174	NUM
ftr-366	840	2	therefore	therefore	ADV
ftr-366	840	3	,	,	PUNCT
ftr-366	840	4	under	under	ADP
ftr-366	840	5	section	section	NOUN
ftr-366	840	6	902	902	NUM
ftr-366	840	7	,	,	PUNCT
ftr-366	840	8	ir	ir	PROPN
ftr-366	840	9	-	-	NOUN
ftr-366	840	10	nj	nj	PROPN
ftr-366	840	11	could	could	AUX
ftr-366	840	12	claim	claim	VERB
ftr-366	840	13	an	an	DET
ftr-366	840	14	indirect	indirect	ADJ
ftr-366	840	15	credit	credit	NOUN
ftr-366	840	16	for	for	ADP
ftr-366	840	17	the	the	DET
ftr-366	840	18	foreign	foreign	ADJ
ftr-366	840	19	taxes	taxis	NOUN
ftr-366	840	20	that	that	PRON
ftr-366	840	21	the	the	DET
ftr-366	840	22	cfcs	cfcs	NOUN
ftr-366	840	23	paid	pay	VERB
ftr-366	840	24	on	on	ADP
ftr-366	840	25	the	the	DET
ftr-366	840	26	earnings	earning	NOUN
ftr-366	840	27	deemed	deem	VERB
ftr-366	840	28	distributed	distribute	VERB
ftr-366	840	29	.	.	PUNCT
ftr-366	841	1	175	175	NUM
ftr-366	841	2	c.	c.	NOUN
ftr-366	841	3	result	result	VERB
ftr-366	841	4	under	under	ADP
ftr-366	841	5	section	section	NOUN
ftr-366	841	6	367	367	NUM
ftr-366	841	7	without	without	ADP
ftr-366	841	8	access	access	NOUN
ftr-366	841	9	to	to	ADP
ftr-366	841	10	the	the	DET
ftr-366	841	11	company	company	NOUN
ftr-366	841	12	’s	’s	PART
ftr-366	841	13	tax	tax	NOUN
ftr-366	841	14	returns	return	NOUN
ftr-366	841	15	and	and	CCONJ
ftr-366	841	16	other	other	ADJ
ftr-366	841	17	relevant	relevant	ADJ
ftr-366	841	18	details	detail	NOUN
ftr-366	841	19	,	,	PUNCT
ftr-366	841	20	it	it	PRON
ftr-366	841	21	is	be	AUX
ftr-366	841	22	difficult	difficult	ADJ
ftr-366	841	23	to	to	PART
ftr-366	841	24	know	know	VERB
ftr-366	841	25	for	for	ADP
ftr-366	841	26	sure	sure	ADJ
ftr-366	841	27	whether	whether	SCONJ
ftr-366	841	28	ir	ir	PROPN
ftr-366	841	29	-	-	NOUN
ftr-366	841	30	nj	nj	PROPN
ftr-366	841	31	(	(	PUNCT
ftr-366	841	32	a	a	NOUN
ftr-366	841	33	)	)	PUNCT
ftr-366	841	34	recognized	recognize	VERB
ftr-366	841	35	gain	gain	NOUN
ftr-366	841	36	under	under	ADP
ftr-366	841	37	section	section	NOUN
ftr-366	841	38	367(a	367(a	PROPN
ftr-366	841	39	)	)	PUNCT
ftr-366	841	40	,	,	PUNCT
ftr-366	841	41	and	and	CCONJ
ftr-366	841	42	then	then	ADV
ftr-366	841	43	recharacterized	recharacterize	VERB
ftr-366	841	44	some	some	PRON
ftr-366	841	45	or	or	CCONJ
ftr-366	841	46	all	all	PRON
ftr-366	841	47	of	of	ADP
ftr-366	841	48	that	that	DET
ftr-366	841	49	gain	gain	NOUN
ftr-366	841	50	as	as	ADP
ftr-366	841	51	dividend	dividend	NOUN
ftr-366	841	52	income	income	NOUN
ftr-366	841	53	under	under	ADP
ftr-366	841	54	section	section	NOUN
ftr-366	841	55	1248	1248	NUM
ftr-366	841	56	;	;	PUNCT
ftr-366	841	57	or	or	CCONJ
ftr-366	841	58	(	(	PUNCT
ftr-366	841	59	b	b	NOUN
ftr-366	841	60	)	)	PUNCT
ftr-366	841	61	recognized	recognize	VERB
ftr-366	841	62	the	the	DET
ftr-366	841	63	section	section	NOUN
ftr-366	841	64	1248	1248	NUM
ftr-366	841	65	amount	amount	NOUN
ftr-366	841	66	as	as	ADP
ftr-366	841	67	dividend	dividend	NOUN
ftr-366	841	68	income	income	NOUN
ftr-366	841	69	under	under	ADP
ftr-366	841	70	section	section	NOUN
ftr-366	841	71	367(b	367(b	PROPN
ftr-366	841	72	)	)	PUNCT
ftr-366	841	73	.	.	PUNCT
ftr-366	842	1	the	the	DET
ftr-366	842	2	company	company	NOUN
ftr-366	842	3	probably	probably	ADV
ftr-366	842	4	recognized	recognize	VERB
ftr-366	842	5	significant	significant	ADJ
ftr-366	842	6	dividend	dividend	NOUN
ftr-366	842	7	income	income	NOUN
ftr-366	842	8	under	under	ADP
ftr-366	842	9	one	one	NUM
ftr-366	842	10	provision	provision	NOUN
ftr-366	842	11	or	or	CCONJ
ftr-366	842	12	the	the	DET
ftr-366	842	13	other	other	ADJ
ftr-366	842	14	.	.	PUNCT
ftr-366	843	1	however	however	ADV
ftr-366	843	2	,	,	PUNCT
ftr-366	843	3	under	under	ADP
ftr-366	843	4	section	section	NOUN
ftr-366	843	5	902	902	NUM
ftr-366	843	6	,	,	PUNCT
ftr-366	843	7	the	the	DET
ftr-366	843	8	company	company	NOUN
ftr-366	843	9	could	could	AUX
ftr-366	843	10	claim	claim	VERB
ftr-366	843	11	an	an	DET
ftr-366	843	12	indirect	indirect	ADJ
ftr-366	843	13	credit	credit	NOUN
ftr-366	843	14	for	for	ADP
ftr-366	843	15	the	the	DET
ftr-366	843	16	foreign	foreign	ADJ
ftr-366	843	17	taxes	taxis	NOUN
ftr-366	843	18	that	that	PRON
ftr-366	843	19	the	the	DET
ftr-366	843	20	cfcs	cfcs	NOUN
ftr-366	843	21	paid	pay	VERB
ftr-366	843	22	on	on	ADP
ftr-366	843	23	the	the	DET
ftr-366	843	24	earnings	earning	NOUN
ftr-366	843	25	deemed	deem	VERB
ftr-366	843	26	distributed	distribute	VERB
ftr-366	843	27	.	.	PUNCT
ftr-366	844	1	in	in	ADP
ftr-366	844	2	its	its	PRON
ftr-366	844	3	2001	2001	NUM
ftr-366	844	4	financial	financial	ADJ
ftr-366	844	5	report	report	NOUN
ftr-366	844	6	,	,	PUNCT
ftr-366	844	7	the	the	DET
ftr-366	844	8	company	company	NOUN
ftr-366	844	9	stated	state	VERB
ftr-366	844	10	“	"	PUNCT
ftr-366	844	11	as	as	ADP
ftr-366	844	12	a	a	DET
ftr-366	844	13	result	result	NOUN
ftr-366	844	14	of	of	ADP
ftr-366	844	15	the	the	DET
ftr-366	844	16	reincorporation	reincorporation	NOUN
ftr-366	844	17	from	from	ADP
ftr-366	844	18	new	new	PROPN
ftr-366	844	19	jersey	jersey	PROPN
ftr-366	844	20	to	to	ADP
ftr-366	844	21	bermuda	bermuda	PROPN
ftr-366	844	22	,	,	PUNCT
ftr-366	844	23	the	the	DET
ftr-366	844	24	company	company	NOUN
ftr-366	844	25	recorded	record	VERB
ftr-366	844	26	a	a	DET
ftr-366	844	27	one	one	NUM
ftr-366	844	28	time	time	NOUN
ftr-366	844	29	tax	tax	NOUN
ftr-366	844	30	benefit	benefit	NOUN
ftr-366	844	31	of	of	ADP
ftr-366	844	32	$	$	SYM
ftr-366	844	33	59.8	59.8	NUM
ftr-366	844	34	million	million	NUM
ftr-366	844	35	related	relate	VERB
ftr-366	844	36	to	to	ADP
ftr-366	844	37	the	the	DET
ftr-366	844	38	utilization	utilization	NOUN
ftr-366	844	39	of	of	ADP
ftr-366	844	40	previously	previously	ADV
ftr-366	844	41	limited	limit	VERB
ftr-366	844	42	foreign	foreign	ADJ
ftr-366	844	43	tax	tax	NOUN
ftr-366	844	44	credits	credit	NOUN
ftr-366	844	45	and	and	CCONJ
ftr-366	844	46	net	net	ADJ
ftr-366	844	47	operating	operating	NOUN
ftr-366	844	48	loss	loss	NOUN
ftr-366	844	49	carryforwards	carryforward	NOUN
ftr-366	844	50	in	in	ADP
ftr-366	844	51	certain	certain	ADJ
ftr-366	844	52	non	non	ADJ
ftr-366	844	53	-	-	ADJ
ftr-366	844	54	u.s	u.s	ADJ
ftr-366	844	55	.	.	PROPN
ftr-366	844	56	jurisdictions	jurisdiction	NOUN
ftr-366	844	57	.	.	PUNCT
ftr-366	844	58	”	"	PUNCT
ftr-366	845	1	176	176	NUM
ftr-366	845	2	173	173	NUM
ftr-366	845	3	.	.	PUNCT
ftr-366	846	1	treas	treas	PROPN
ftr-366	846	2	.	.	PUNCT
ftr-366	847	1	reg	reg	PROPN
ftr-366	847	2	.	.	PUNCT
ftr-366	848	1	§	§	NOUN
ftr-366	848	2	1.367(a)-3(b)(2	1.367(a)-3(b)(2	NOUN
ftr-366	848	3	)	)	PUNCT
ftr-366	848	4	.	.	PUNCT
ftr-366	849	1	the	the	DET
ftr-366	849	2	actual	actual	ADJ
ftr-366	849	3	transactions	transaction	NOUN
ftr-366	849	4	were	be	AUX
ftr-366	849	5	more	more	ADV
ftr-366	849	6	complex	complex	ADJ
ftr-366	849	7	.	.	PUNCT
ftr-366	850	1	besides	besides	SCONJ
ftr-366	850	2	transferring	transfer	VERB
ftr-366	850	3	its	its	PRON
ftr-366	850	4	own	own	ADJ
ftr-366	850	5	direct	direct	ADJ
ftr-366	850	6	subsidiaries	subsidiary	NOUN
ftr-366	850	7	,	,	PUNCT
ftr-366	850	8	ir	ir	PROPN
ftr-366	850	9	-	-	PROPN
ftr-366	850	10	nj	nj	PROPN
ftr-366	850	11	transferred	transfer	VERB
ftr-366	850	12	some	some	DET
ftr-366	850	13	lower	low	ADJ
ftr-366	850	14	-	-	PUNCT
ftr-366	850	15	tier	tier	NOUN
ftr-366	850	16	subsidiaries	subsidiary	NOUN
ftr-366	850	17	.	.	PUNCT
ftr-366	851	1	ir	ir	PROPN
ftr-366	851	2	proxy	proxy	NOUN
ftr-366	851	3	/	/	SYM
ftr-366	851	4	prospectus	prospectus	NOUN
ftr-366	851	5	,	,	PUNCT
ftr-366	851	6	supra	supra	PROPN
ftr-366	851	7	note	note	NOUN
ftr-366	851	8	7	7	NUM
ftr-366	851	9	,	,	PUNCT
ftr-366	851	10	at	at	ADP
ftr-366	851	11	7	7	NUM
ftr-366	851	12	.	.	PUNCT
ftr-366	852	1	the	the	DET
ftr-366	852	2	regulations	regulation	NOUN
ftr-366	852	3	provide	provide	VERB
ftr-366	852	4	that	that	SCONJ
ftr-366	852	5	“	"	PUNCT
ftr-366	852	6	a	a	DET
ftr-366	852	7	deemed	deemed	ADJ
ftr-366	852	8	dividend	dividend	NOUN
ftr-366	852	9	coming	come	VERB
ftr-366	852	10	from	from	ADP
ftr-366	852	11	earnings	earning	NOUN
ftr-366	852	12	and	and	CCONJ
ftr-366	852	13	profits	profit	NOUN
ftr-366	852	14	of	of	ADP
ftr-366	852	15	a	a	DET
ftr-366	852	16	lower	low	ADJ
ftr-366	852	17	-	-	PUNCT
ftr-366	852	18	tier	tier	NOUN
ftr-366	852	19	subsidiary	subsidiary	NOUN
ftr-366	852	20	is	be	AUX
ftr-366	852	21	deemed	deem	VERB
ftr-366	852	22	distributed	distribute	VERB
ftr-366	852	23	through	through	ADP
ftr-366	852	24	the	the	DET
ftr-366	852	25	chain	chain	NOUN
ftr-366	852	26	of	of	ADP
ftr-366	852	27	ownership	ownership	NOUN
ftr-366	852	28	.	.	PUNCT
ftr-366	852	29	”	"	PUNCT
ftr-366	852	30	bittker	bittker	PROPN
ftr-366	852	31	&	&	CCONJ
ftr-366	852	32	lokken	lokken	PROPN
ftr-366	852	33	,	,	PUNCT
ftr-366	852	34	supra	supra	PROPN
ftr-366	852	35	note	note	NOUN
ftr-366	852	36	6	6	NUM
ftr-366	852	37	¶	¶	NOUN
ftr-366	852	38	71.2.6	71.2.6	NOUN
ftr-366	852	39	;	;	PUNCT
ftr-366	853	1	treas	treas	PROPN
ftr-366	853	2	.	.	PUNCT
ftr-366	854	1	reg	reg	PROPN
ftr-366	854	2	.	.	PUNCT
ftr-366	855	1	§	§	NOUN
ftr-366	855	2	1.367(b)-2(e)(2	1.367(b)-2(e)(2	NUM
ftr-366	855	3	)	)	PUNCT
ftr-366	855	4	.	.	PUNCT
ftr-366	856	1	174	174	NUM
ftr-366	856	2	.	.	PUNCT
ftr-366	857	1	treas	treas	PROPN
ftr-366	857	2	.	.	PUNCT
ftr-366	858	1	reg	reg	PROPN
ftr-366	858	2	.	.	PUNCT
ftr-366	859	1	§	§	NOUN
ftr-366	859	2	1.367(b)-2(e)(2	1.367(b)-2(e)(2	NUM
ftr-366	859	3	)	)	PUNCT
ftr-366	859	4	;	;	PUNCT
ftr-366	859	5	bittker	bittker	NOUN
ftr-366	859	6	&	&	CCONJ
ftr-366	859	7	lokken	lokken	PROPN
ftr-366	859	8	,	,	PUNCT
ftr-366	859	9	supra	supra	PROPN
ftr-366	859	10	note	note	NOUN
ftr-366	859	11	6	6	NUM
ftr-366	859	12	¶	¶	NOUN
ftr-366	859	13	71.2.6	71.2.6	NOUN
ftr-366	859	14	.	.	PUNCT
ftr-366	860	1	175	175	NUM
ftr-366	860	2	.	.	PUNCT
ftr-366	860	3	see	see	VERB
ftr-366	860	4	irc	irc	PROPN
ftr-366	860	5	§	§	PROPN
ftr-366	860	6	902(a	902(a	PROPN
ftr-366	860	7	)	)	PUNCT
ftr-366	860	8	;	;	PUNCT
ftr-366	861	1	treas	treas	PROPN
ftr-366	861	2	.	.	PUNCT
ftr-366	862	1	reg	reg	PROPN
ftr-366	862	2	.	.	PUNCT
ftr-366	863	1	§	§	PROPN
ftr-366	863	2	1.367(b)-2(e)(4	1.367(b)-2(e)(4	NUM
ftr-366	863	3	)	)	PUNCT
ftr-366	863	4	,	,	PUNCT
ftr-366	863	5	example	example	NOUN
ftr-366	863	6	1	1	NUM
ftr-366	863	7	;	;	PUNCT
ftr-366	863	8	bittker	bittker	NOUN
ftr-366	863	9	&	&	CCONJ
ftr-366	863	10	lokken	lokken	PROPN
ftr-366	863	11	,	,	PUNCT
ftr-366	863	12	supra	supra	PROPN
ftr-366	863	13	note	note	NOUN
ftr-366	863	14	6	6	NUM
ftr-366	863	15	¶	¶	NOUN
ftr-366	863	16	71.2.6	71.2.6	NOUN
ftr-366	863	17	.	.	PUNCT
ftr-366	864	1	176	176	NUM
ftr-366	864	2	.	.	PUNCT
ftr-366	865	1	ingersoll	ingersoll	PROPN
ftr-366	865	2	-	-	PUNCT
ftr-366	865	3	rand	rand	PROPN
ftr-366	865	4	co.	co.	PROPN
ftr-366	865	5	ltd	ltd	PROPN
ftr-366	865	6	.	.	PROPN
ftr-366	865	7	2001	2001	NUM
ftr-366	865	8	financial	financial	ADJ
ftr-366	865	9	report	report	NOUN
ftr-366	865	10	,	,	PUNCT
ftr-366	865	11	supra	supra	PROPN
ftr-366	865	12	note	note	PROPN
ftr-366	865	13	11	11	NUM
ftr-366	865	14	,	,	PUNCT
ftr-366	865	15	at	at	ADP
ftr-366	865	16	39	39	NUM
ftr-366	865	17	.	.	PUNCT
ftr-366	866	1	the	the	DET
ftr-366	866	2	company	company	NOUN
ftr-366	866	3	’s	’s	PART
ftr-366	866	4	2007	2007	NUM
ftr-366	866	5	annual	annual	ADJ
ftr-366	866	6	report	report	NOUN
ftr-366	866	7	disclosed	disclose	VERB
ftr-366	866	8	that	that	SCONJ
ftr-366	866	9	,	,	PUNCT
ftr-366	866	10	in	in	ADP
ftr-366	866	11	the	the	DET
ftr-366	866	12	audit	audit	NOUN
ftr-366	866	13	of	of	ADP
ftr-366	866	14	tax	tax	NOUN
ftr-366	866	15	years	year	NOUN
ftr-366	866	16	2001	2001	NUM
ftr-366	866	17	and	and	CCONJ
ftr-366	866	18	2002	2002	NUM
ftr-366	866	19	,	,	PUNCT
ftr-366	866	20	the	the	DET
ftr-366	866	21	internal	internal	ADJ
ftr-366	866	22	revenue	revenue	NOUN
ftr-366	866	23	service	service	NOUN
ftr-366	866	24	proposed	propose	VERB
ftr-366	866	25	some	some	DET
ftr-366	866	26	adjustments	adjustment	NOUN
ftr-366	866	27	.	.	PUNCT
ftr-366	867	1	the	the	DET
ftr-366	867	2	service	service	NOUN
ftr-366	867	3	did	do	AUX
ftr-366	867	4	not	not	PART
ftr-366	867	5	contest	contest	VERB
ftr-366	867	6	the	the	DET
ftr-366	867	7	validity	validity	NOUN
ftr-366	867	8	of	of	ADP
ftr-366	867	9	the	the	DET
ftr-366	867	10	reincorporation	reincorporation	NOUN
ftr-366	867	11	transactions	transaction	NOUN
ftr-366	867	12	.	.	PUNCT
ftr-366	868	1	however	however	ADV
ftr-366	868	2	,	,	PUNCT
ftr-366	868	3	the	the	DET
ftr-366	868	4	irs	irs	PROPN
ftr-366	868	5	proposed	propose	VERB
ftr-366	868	6	to	to	PART
ftr-366	868	7	treat	treat	VERB
ftr-366	868	8	the	the	DET
ftr-366	868	9	intercompany	intercompany	NOUN
ftr-366	868	10	debt	debt	NOUN
ftr-366	868	11	as	as	ADP
ftr-366	868	12	equity	equity	NOUN
ftr-366	868	13	.	.	PUNCT
ftr-366	869	1	as	as	ADP
ftr-366	869	2	a	a	DET
ftr-366	869	3	result	result	NOUN
ftr-366	869	4	,	,	PUNCT
ftr-366	869	5	the	the	DET
ftr-366	869	6	irs	irs	PROPN
ftr-366	869	7	disallowed	disallow	VERB
ftr-366	869	8	the	the	DET
ftr-366	869	9	deduction	deduction	NOUN
ftr-366	869	10	for	for	ADP
ftr-366	869	11	interest	interest	NOUN
ftr-366	869	12	paid	pay	VERB
ftr-366	869	13	on	on	ADP
ftr-366	869	14	the	the	DET
ftr-366	869	15	debt	debt	NOUN
ftr-366	869	16	.	.	PUNCT
ftr-366	870	1	the	the	DET
ftr-366	870	2	irs	irs	PROPN
ftr-366	870	3	recharacterized	recharacterize	VERB
ftr-366	870	4	the	the	DET
ftr-366	870	5	interest	interest	NOUN
ftr-366	870	6	payments	payment	NOUN
ftr-366	870	7	as	as	ADP
ftr-366	870	8	dividends	dividend	NOUN
ftr-366	870	9	,	,	PUNCT
ftr-366	870	10	and	and	CCONJ
ftr-366	870	11	it	it	PRON
ftr-366	870	12	imposed	impose	VERB
ftr-366	870	13	dividend	dividend	NOUN
ftr-366	870	14	withholding	withholding	NOUN
ftr-366	870	15	taxes	taxis	NOUN
ftr-366	870	16	on	on	ADP
ftr-366	870	17	those	those	DET
ftr-366	870	18	payments	payment	NOUN
ftr-366	870	19	.	.	PUNCT
ftr-366	871	1	the	the	DET
ftr-366	871	2	company	company	NOUN
ftr-366	871	3	has	have	AUX
ftr-366	871	4	filed	file	VERB
ftr-366	871	5	a	a	DET
ftr-366	871	6	formal	formal	ADJ
ftr-366	871	7	written	write	VERB
ftr-366	871	8	protest	protest	NOUN
ftr-366	871	9	.	.	PUNCT
ftr-366	872	1	ingersoll	ingersoll	PROPN
ftr-366	872	2	-	-	PUNCT
ftr-366	872	3	rand	rand	PROPN
ftr-366	872	4	co.	co.	PROPN
ftr-366	872	5	ltd	ltd	PROPN
ftr-366	872	6	.	.	PROPN
ftr-366	872	7	2007	2007	NUM
ftr-366	872	8	annual	annual	ADJ
ftr-366	872	9	report	report	NOUN
ftr-366	872	10	(	(	PUNCT
ftr-366	872	11	form	form	NOUN
ftr-366	872	12	10	10	NUM
ftr-366	872	13	-	-	PUNCT
ftr-366	872	14	k	k	NOUN
ftr-366	872	15	)	)	PUNCT
ftr-366	872	16	,	,	PUNCT
ftr-366	872	17	at	at	ADP
ftr-366	872	18	12	12	NUM
ftr-366	872	19	(	(	PUNCT
ftr-366	872	20	feb	feb	PROPN
ftr-366	872	21	.	.	PROPN
ftr-366	872	22	29	29	NUM
ftr-366	872	23	,	,	PUNCT
ftr-366	872	24	2008	2008	NUM
ftr-366	872	25	)	)	PUNCT
ftr-366	872	26	.	.	PUNCT
ftr-366	873	1	2008	2008	NUM
ftr-366	873	2	]	]	PUNCT
ftr-366	873	3	corporate	corporate	ADJ
ftr-366	873	4	expatriation	expatriation	NOUN
ftr-366	873	5	99	99	NUM
ftr-366	873	6	c.	c.	PROPN
ftr-366	873	7	future	future	ADJ
ftr-366	873	8	tax	tax	NOUN
ftr-366	873	9	consequences	consequence	NOUN
ftr-366	873	10	1	1	NUM
ftr-366	873	11	.	.	X
ftr-366	873	12	ir	ir	PROPN
ftr-366	873	13	-	-	PROPN
ftr-366	873	14	ltd	ltd	PROPN
ftr-366	873	15	.	.	PROPN
ftr-366	873	16	,	,	PUNCT
ftr-366	873	17	the	the	DET
ftr-366	873	18	new	new	ADJ
ftr-366	873	19	parent	parent	NOUN
ftr-366	873	20	company	company	NOUN
ftr-366	873	21	as	as	ADP
ftr-366	873	22	a	a	DET
ftr-366	873	23	result	result	NOUN
ftr-366	873	24	of	of	ADP
ftr-366	873	25	the	the	DET
ftr-366	873	26	reorganization	reorganization	NOUN
ftr-366	873	27	,	,	PUNCT
ftr-366	873	28	ir	ir	PROPN
ftr-366	873	29	-	-	PROPN
ftr-366	873	30	ltd	ltd	PROPN
ftr-366	873	31	.	.	PROPN
ftr-366	873	32	,	,	PUNCT
ftr-366	873	33	a	a	DET
ftr-366	873	34	foreign	foreign	ADJ
ftr-366	873	35	corporation	corporation	NOUN
ftr-366	873	36	,	,	PUNCT
ftr-366	873	37	became	become	VERB
ftr-366	873	38	the	the	DET
ftr-366	873	39	parent	parent	NOUN
ftr-366	873	40	of	of	ADP
ftr-366	873	41	the	the	DET
ftr-366	873	42	multinational	multinational	ADJ
ftr-366	873	43	group	group	NOUN
ftr-366	873	44	.	.	PUNCT
ftr-366	874	1	a	a	DET
ftr-366	874	2	foreign	foreign	ADJ
ftr-366	874	3	corporation	corporation	NOUN
ftr-366	874	4	is	be	AUX
ftr-366	874	5	only	only	ADV
ftr-366	874	6	subject	subject	ADJ
ftr-366	874	7	to	to	ADP
ftr-366	874	8	u.s	u.s	PROPN
ftr-366	874	9	.	.	PROPN
ftr-366	874	10	tax	tax	NOUN
ftr-366	874	11	on	on	ADP
ftr-366	874	12	its	its	PRON
ftr-366	874	13	nonbusiness	nonbusiness	NOUN
ftr-366	874	14	u.s	u.s	PROPN
ftr-366	874	15	.	.	PROPN
ftr-366	874	16	source	source	NOUN
ftr-366	874	17	income	income	NOUN
ftr-366	874	18	and	and	CCONJ
ftr-366	874	19	income	income	NOUN
ftr-366	874	20	effectively	effectively	ADV
ftr-366	874	21	connected	connect	VERB
ftr-366	874	22	with	with	ADP
ftr-366	874	23	the	the	DET
ftr-366	874	24	conduct	conduct	NOUN
ftr-366	874	25	of	of	ADP
ftr-366	874	26	business	business	NOUN
ftr-366	874	27	in	in	ADP
ftr-366	874	28	the	the	DET
ftr-366	874	29	u.s	u.s	PROPN
ftr-366	874	30	.	.	PROPN
ftr-366	874	31	177	177	NUM
ftr-366	874	32	ir	ir	PROPN
ftr-366	874	33	-	-	PROPN
ftr-366	874	34	ltd	ltd	PROPN
ftr-366	874	35	.	.	PROPN
ftr-366	874	36	owned	own	VERB
ftr-366	874	37	the	the	DET
ftr-366	874	38	group	group	NOUN
ftr-366	874	39	’s	’s	PART
ftr-366	874	40	foreign	foreign	ADJ
ftr-366	874	41	operations	operation	NOUN
ftr-366	874	42	.	.	PUNCT
ftr-366	875	1	as	as	SCONJ
ftr-366	875	2	discussed	discuss	VERB
ftr-366	875	3	in	in	ADP
ftr-366	875	4	part	part	PROPN
ftr-366	875	5	ii	ii	PROPN
ftr-366	875	6	,	,	PUNCT
ftr-366	875	7	those	those	DET
ftr-366	875	8	foreign	foreign	ADJ
ftr-366	875	9	operations	operation	NOUN
ftr-366	875	10	were	be	AUX
ftr-366	875	11	not	not	PART
ftr-366	875	12	subject	subject	ADJ
ftr-366	875	13	to	to	ADP
ftr-366	875	14	u.s	u.s	PROPN
ftr-366	875	15	.	.	PROPN
ftr-366	875	16	corporate	corporate	ADJ
ftr-366	875	17	level	level	NOUN
ftr-366	875	18	tax	tax	NOUN
ftr-366	875	19	.	.	PUNCT
ftr-366	876	1	and	and	CCONJ
ftr-366	876	2	bermuda	bermuda	PROPN
ftr-366	876	3	has	have	VERB
ftr-366	876	4	no	no	DET
ftr-366	876	5	corporate	corporate	ADJ
ftr-366	876	6	income	income	NOUN
ftr-366	876	7	tax	tax	NOUN
ftr-366	876	8	.	.	PUNCT
ftr-366	877	1	178	178	NUM
ftr-366	877	2	further	far	ADV
ftr-366	877	3	,	,	PUNCT
ftr-366	877	4	bermuda	bermuda	PROPN
ftr-366	877	5	does	do	AUX
ftr-366	877	6	not	not	PART
ftr-366	877	7	impose	impose	VERB
ftr-366	877	8	a	a	DET
ftr-366	877	9	withholding	withholding	NOUN
ftr-366	877	10	tax	tax	NOUN
ftr-366	877	11	on	on	ADP
ftr-366	877	12	dividends	dividend	NOUN
ftr-366	877	13	that	that	PRON
ftr-366	877	14	a	a	DET
ftr-366	877	15	bermuda	bermuda	NOUN
ftr-366	877	16	corporation	corporation	NOUN
ftr-366	877	17	pays	pay	VERB
ftr-366	877	18	to	to	ADP
ftr-366	877	19	its	its	PRON
ftr-366	877	20	foreign	foreign	ADJ
ftr-366	877	21	shareholders	shareholder	NOUN
ftr-366	877	22	.	.	PUNCT
ftr-366	878	1	179	179	NUM
ftr-366	878	2	ir	ir	PROPN
ftr-366	878	3	-	-	PROPN
ftr-366	878	4	nj	nj	PROPN
ftr-366	878	5	,	,	PUNCT
ftr-366	878	6	a	a	DET
ftr-366	878	7	domestic	domestic	ADJ
ftr-366	878	8	corporation	corporation	NOUN
ftr-366	878	9	,	,	PUNCT
ftr-366	878	10	is	be	AUX
ftr-366	878	11	potentially	potentially	ADV
ftr-366	878	12	subject	subject	ADJ
ftr-366	878	13	to	to	ADP
ftr-366	878	14	u.s	u.s	PROPN
ftr-366	878	15	.	.	PROPN
ftr-366	878	16	tax	tax	NOUN
ftr-366	878	17	on	on	ADP
ftr-366	878	18	its	its	PRON
ftr-366	878	19	worldwide	worldwide	ADJ
ftr-366	878	20	income	income	NOUN
ftr-366	878	21	.	.	PUNCT
ftr-366	879	1	180	180	NUM
ftr-366	879	2	but	but	CCONJ
ftr-366	879	3	after	after	ADP
ftr-366	879	4	the	the	DET
ftr-366	879	5	reorganization	reorganization	NOUN
ftr-366	879	6	,	,	PUNCT
ftr-366	879	7	ir	ir	PROPN
ftr-366	879	8	-	-	PROPN
ftr-366	879	9	nj	nj	PROPN
ftr-366	879	10	held	hold	VERB
ftr-366	879	11	only	only	ADV
ftr-366	879	12	the	the	DET
ftr-366	879	13	domestic	domestic	ADJ
ftr-366	879	14	operations	operation	NOUN
ftr-366	879	15	.	.	PUNCT
ftr-366	880	1	therefore	therefore	ADV
ftr-366	880	2	only	only	ADV
ftr-366	880	3	the	the	DET
ftr-366	880	4	domestic	domestic	ADJ
ftr-366	880	5	operations	operation	NOUN
ftr-366	880	6	were	be	AUX
ftr-366	880	7	subject	subject	ADJ
ftr-366	880	8	to	to	ADP
ftr-366	880	9	u.s	u.s	PROPN
ftr-366	880	10	.	.	PROPN
ftr-366	880	11	tax	tax	NOUN
ftr-366	880	12	.	.	PUNCT
ftr-366	881	1	2	2	X
ftr-366	881	2	.	.	X
ftr-366	881	3	dividends	dividend	NOUN
ftr-366	881	4	on	on	ADP
ftr-366	881	5	the	the	DET
ftr-366	881	6	ir	ir	PROPN
ftr-366	881	7	-	-	PROPN
ftr-366	881	8	ltd	ltd	PROPN
ftr-366	881	9	.	.	PROPN
ftr-366	881	10	class	class	PROPN
ftr-366	881	11	a	a	DET
ftr-366	881	12	stock	stock	NOUN
ftr-366	881	13	for	for	ADP
ftr-366	881	14	u.s	u.s	PROPN
ftr-366	881	15	.	.	PROPN
ftr-366	881	16	stockholders	stockholder	NOUN
ftr-366	881	17	,	,	PUNCT
ftr-366	881	18	dividends	dividend	NOUN
ftr-366	881	19	from	from	ADP
ftr-366	881	20	ir	ir	PROPN
ftr-366	881	21	-	-	PROPN
ftr-366	881	22	ltd	ltd	PROPN
ftr-366	881	23	.	.	PROPN
ftr-366	881	24	,	,	PUNCT
ftr-366	881	25	a	a	DET
ftr-366	881	26	foreign	foreign	ADJ
ftr-366	881	27	corporation	corporation	NOUN
ftr-366	881	28	,	,	PUNCT
ftr-366	881	29	are	be	AUX
ftr-366	881	30	generally	generally	ADV
ftr-366	881	31	foreign	foreign	ADJ
ftr-366	881	32	source	source	NOUN
ftr-366	881	33	income	income	NOUN
ftr-366	881	34	.	.	PUNCT
ftr-366	882	1	181	181	NUM
ftr-366	883	1	the	the	DET
ftr-366	883	2	source	source	NOUN
ftr-366	883	3	of	of	ADP
ftr-366	883	4	income	income	NOUN
ftr-366	883	5	is	be	AUX
ftr-366	883	6	an	an	DET
ftr-366	883	7	important	important	ADJ
ftr-366	883	8	issue	issue	NOUN
ftr-366	883	9	if	if	SCONJ
ftr-366	883	10	a	a	DET
ftr-366	883	11	taxpayer	taxpayer	NOUN
ftr-366	883	12	claims	claim	VERB
ftr-366	883	13	the	the	DET
ftr-366	883	14	foreign	foreign	ADJ
ftr-366	883	15	tax	tax	NOUN
ftr-366	883	16	credit	credit	NOUN
ftr-366	883	17	.	.	PUNCT
ftr-366	884	1	even	even	ADV
ftr-366	884	2	though	though	SCONJ
ftr-366	884	3	no	no	DET
ftr-366	884	4	bermuda	bermuda	NOUN
ftr-366	884	5	tax	tax	NOUN
ftr-366	884	6	is	be	AUX
ftr-366	884	7	withheld	withhold	VERB
ftr-366	884	8	from	from	ADP
ftr-366	884	9	the	the	DET
ftr-366	884	10	dividends	dividend	NOUN
ftr-366	884	11	on	on	ADP
ftr-366	884	12	ir	ir	PROPN
ftr-366	884	13	-	-	PROPN
ftr-366	884	14	ltd	ltd	PROPN
ftr-366	884	15	.	.	PROPN
ftr-366	884	16	stock	stock	PROPN
ftr-366	884	17	,	,	PUNCT
ftr-366	884	18	the	the	DET
ftr-366	884	19	shareholder	shareholder	NOUN
ftr-366	884	20	might	might	AUX
ftr-366	884	21	claim	claim	VERB
ftr-366	884	22	the	the	DET
ftr-366	884	23	credit	credit	NOUN
ftr-366	884	24	if	if	SCONJ
ftr-366	884	25	he	he	PRON
ftr-366	884	26	has	have	VERB
ftr-366	884	27	other	other	ADJ
ftr-366	884	28	foreign	foreign	ADJ
ftr-366	884	29	source	source	NOUN
ftr-366	884	30	income	income	NOUN
ftr-366	884	31	that	that	PRON
ftr-366	884	32	is	be	AUX
ftr-366	884	33	subject	subject	ADJ
ftr-366	884	34	to	to	ADP
ftr-366	884	35	foreign	foreign	ADJ
ftr-366	884	36	tax	tax	NOUN
ftr-366	884	37	.	.	PUNCT
ftr-366	885	1	u.s	u.s	PROPN
ftr-366	885	2	.	.	PROPN
ftr-366	885	3	taxpayers	taxpayer	NOUN
ftr-366	885	4	are	be	AUX
ftr-366	885	5	subject	subject	ADJ
ftr-366	885	6	to	to	ADP
ftr-366	885	7	u.s	u.s	PROPN
ftr-366	885	8	.	.	PROPN
ftr-366	885	9	tax	tax	NOUN
ftr-366	885	10	on	on	ADP
ftr-366	885	11	their	their	PRON
ftr-366	885	12	worldwide	worldwide	ADJ
ftr-366	885	13	income	income	NOUN
ftr-366	885	14	.	.	PUNCT
ftr-366	886	1	182	182	NUM
ftr-366	886	2	to	to	PART
ftr-366	886	3	alleviate	alleviate	VERB
ftr-366	886	4	double	double	ADJ
ftr-366	886	5	taxation	taxation	NOUN
ftr-366	887	1	,	,	PUNCT
ftr-366	887	2	the	the	DET
ftr-366	887	3	u.s	u.s	PROPN
ftr-366	887	4	.	.	PROPN
ftr-366	887	5	allows	allow	VERB
ftr-366	887	6	u.s	u.s	PROPN
ftr-366	887	7	.	.	PROPN
ftr-366	887	8	taxpayers	taxpayer	NOUN
ftr-366	887	9	a	a	DET
ftr-366	887	10	credit	credit	NOUN
ftr-366	887	11	for	for	ADP
ftr-366	887	12	the	the	DET
ftr-366	887	13	foreign	foreign	ADJ
ftr-366	887	14	income	income	NOUN
ftr-366	887	15	taxes	taxis	NOUN
ftr-366	887	16	they	they	PRON
ftr-366	887	17	pay	pay	VERB
ftr-366	887	18	on	on	ADP
ftr-366	887	19	their	their	PRON
ftr-366	887	20	foreign	foreign	ADJ
ftr-366	887	21	source	source	NOUN
ftr-366	887	22	income	income	NOUN
ftr-366	887	23	.	.	PUNCT
ftr-366	888	1	183	183	NUM
ftr-366	888	2	this	this	DET
ftr-366	888	3	credit	credit	NOUN
ftr-366	888	4	is	be	AUX
ftr-366	888	5	limited	limit	VERB
ftr-366	888	6	to	to	ADP
ftr-366	888	7	the	the	DET
ftr-366	888	8	u.s	u.s	PROPN
ftr-366	888	9	.	.	PROPN
ftr-366	888	10	tax	tax	NOUN
ftr-366	888	11	on	on	ADP
ftr-366	888	12	the	the	DET
ftr-366	888	13	income	income	NOUN
ftr-366	888	14	from	from	ADP
ftr-366	888	15	foreign	foreign	ADJ
ftr-366	888	16	sources	source	NOUN
ftr-366	888	17	.	.	PUNCT
ftr-366	889	1	184	184	NUM
ftr-366	889	2	the	the	DET
ftr-366	889	3	taxpayer	taxpayer	NOUN
ftr-366	889	4	177	177	NUM
ftr-366	889	5	.	.	PUNCT
ftr-366	890	1	bittker	bittker	PROPN
ftr-366	890	2	&	&	CCONJ
ftr-366	890	3	lokken	lokken	PROPN
ftr-366	890	4	,	,	PUNCT
ftr-366	890	5	supra	supra	PROPN
ftr-366	890	6	note	note	PROPN
ftr-366	890	7	6	6	NUM
ftr-366	890	8	¶	¶	NOUN
ftr-366	890	9	65.3.1	65.3.1	NOUN
ftr-366	890	10	.	.	PUNCT
ftr-366	891	1	178	178	NUM
ftr-366	891	2	.	.	PUNCT
ftr-366	892	1	crs	crs	PROPN
ftr-366	892	2	corporate	corporate	ADJ
ftr-366	892	3	inversion	inversion	NOUN
ftr-366	892	4	report	report	NOUN
ftr-366	892	5	,	,	PUNCT
ftr-366	892	6	supra	supra	PROPN
ftr-366	892	7	note	note	PROPN
ftr-366	892	8	21	21	NUM
ftr-366	892	9	;	;	PUNCT
ftr-366	892	10	ir	ir	PROPN
ftr-366	892	11	proxy	proxy	NOUN
ftr-366	892	12	/	/	SYM
ftr-366	892	13	prospectus	prospectus	NOUN
ftr-366	892	14	,	,	PUNCT
ftr-366	892	15	supra	supra	PROPN
ftr-366	892	16	note	note	NOUN
ftr-366	892	17	7	7	NUM
ftr-366	892	18	,	,	PUNCT
ftr-366	892	19	at	at	ADP
ftr-366	892	20	52	52	NUM
ftr-366	892	21	.	.	PUNCT
ftr-366	893	1	179	179	NUM
ftr-366	893	2	.	.	PUNCT
ftr-366	894	1	ir	ir	PROPN
ftr-366	894	2	proxy	proxy	NOUN
ftr-366	894	3	/	/	SYM
ftr-366	894	4	prospectus	prospectus	NOUN
ftr-366	894	5	,	,	PUNCT
ftr-366	894	6	supra	supra	PROPN
ftr-366	894	7	note	note	NOUN
ftr-366	894	8	7	7	NUM
ftr-366	894	9	,	,	PUNCT
ftr-366	894	10	at	at	ADP
ftr-366	894	11	52	52	NUM
ftr-366	894	12	.	.	PUNCT
ftr-366	894	13	180	180	NUM
ftr-366	894	14	.	.	PUNCT
ftr-366	895	1	see	see	VERB
ftr-366	895	2	bittker	bittker	NOUN
ftr-366	895	3	&	&	CCONJ
ftr-366	895	4	lokken	lokken	PROPN
ftr-366	895	5	,	,	PUNCT
ftr-366	895	6	supra	supra	PROPN
ftr-366	895	7	note	note	PROPN
ftr-366	895	8	6	6	NUM
ftr-366	895	9	¶	¶	NOUN
ftr-366	895	10	65.3.1	65.3.1	NOUN
ftr-366	895	11	.	.	PUNCT
ftr-366	896	1	181	181	NUM
ftr-366	896	2	.	.	PUNCT
ftr-366	896	3	bittker	bittker	PROPN
ftr-366	896	4	&	&	CCONJ
ftr-366	896	5	lokken	lokken	PROPN
ftr-366	896	6	,	,	PUNCT
ftr-366	896	7	supra	supra	PROPN
ftr-366	896	8	note	note	NOUN
ftr-366	896	9	6	6	NUM
ftr-366	896	10	¶	¶	NUM
ftr-366	896	11	73.3	73.3	NUM
ftr-366	896	12	.	.	PUNCT
ftr-366	897	1	before	before	ADP
ftr-366	897	2	the	the	DET
ftr-366	897	3	inversion	inversion	NOUN
ftr-366	897	4	,	,	PUNCT
ftr-366	897	5	ir	ir	PROPN
ftr-366	897	6	-	-	PROPN
ftr-366	897	7	nj	nj	PROPN
ftr-366	897	8	withheld	withhold	VERB
ftr-366	897	9	a	a	DET
ftr-366	897	10	30	30	NUM
ftr-366	897	11	%	%	NOUN
ftr-366	897	12	u.s	u.s	PROPN
ftr-366	897	13	.	.	PROPN
ftr-366	897	14	tax	tax	NOUN
ftr-366	897	15	from	from	ADP
ftr-366	897	16	dividends	dividend	NOUN
ftr-366	897	17	paid	pay	VERB
ftr-366	897	18	to	to	ADP
ftr-366	897	19	foreign	foreign	ADJ
ftr-366	897	20	shareholders	shareholder	NOUN
ftr-366	897	21	,	,	PUNCT
ftr-366	897	22	subject	subject	ADJ
ftr-366	897	23	to	to	ADP
ftr-366	897	24	reduction	reduction	NOUN
ftr-366	897	25	by	by	ADP
ftr-366	897	26	any	any	DET
ftr-366	897	27	applicable	applicable	ADJ
ftr-366	897	28	treaty	treaty	NOUN
ftr-366	897	29	.	.	PUNCT
ftr-366	898	1	see	see	VERB
ftr-366	898	2	treasury	treasury	NOUN
ftr-366	898	3	inversion	inversion	NOUN
ftr-366	898	4	study	study	NOUN
ftr-366	898	5	,	,	PUNCT
ftr-366	898	6	supra	supra	PROPN
ftr-366	898	7	note	note	PROPN
ftr-366	898	8	1	1	NUM
ftr-366	898	9	,	,	PUNCT
ftr-366	898	10	at	at	ADP
ftr-366	898	11	15	15	NUM
ftr-366	898	12	;	;	PUNCT
ftr-366	898	13	irc	irc	ADV
ftr-366	898	14	§	§	PROPN
ftr-366	898	15	§	§	PROPN
ftr-366	898	16	871(a)(1)(a	871(a)(1)(a	NUM
ftr-366	898	17	)	)	PUNCT
ftr-366	898	18	,	,	PUNCT
ftr-366	898	19	881(a)(1	881(a)(1	NOUN
ftr-366	898	20	)	)	PUNCT
ftr-366	898	21	,	,	PUNCT
ftr-366	898	22	1441	1441	NUM
ftr-366	898	23	,	,	PUNCT
ftr-366	898	24	1442	1442	NUM
ftr-366	898	25	.	.	PUNCT
ftr-366	899	1	after	after	ADP
ftr-366	899	2	the	the	DET
ftr-366	899	3	inversion	inversion	NOUN
ftr-366	899	4	,	,	PUNCT
ftr-366	899	5	dividends	dividend	NOUN
ftr-366	899	6	that	that	PRON
ftr-366	899	7	irltd	irltd	PROPN
ftr-366	899	8	.	.	PUNCT
ftr-366	900	1	paid	pay	VERB
ftr-366	900	2	to	to	ADP
ftr-366	900	3	foreign	foreign	ADJ
ftr-366	900	4	shareholders	shareholder	NOUN
ftr-366	900	5	were	be	AUX
ftr-366	900	6	no	no	ADV
ftr-366	900	7	longer	long	ADV
ftr-366	900	8	subject	subject	ADJ
ftr-366	900	9	to	to	ADP
ftr-366	900	10	u.s	u.s	PROPN
ftr-366	900	11	.	.	PROPN
ftr-366	900	12	withholding	withholding	NOUN
ftr-366	900	13	tax	tax	NOUN
ftr-366	900	14	.	.	PUNCT
ftr-366	901	1	see	see	VERB
ftr-366	901	2	treasury	treasury	NOUN
ftr-366	901	3	inversion	inversion	NOUN
ftr-366	901	4	study	study	NOUN
ftr-366	901	5	,	,	PUNCT
ftr-366	901	6	supra	supra	PROPN
ftr-366	901	7	note	note	PROPN
ftr-366	901	8	1	1	NUM
ftr-366	901	9	,	,	PUNCT
ftr-366	901	10	at	at	ADP
ftr-366	901	11	15	15	NUM
ftr-366	901	12	.	.	NOUN
ftr-366	901	13	182	182	NUM
ftr-366	901	14	.	.	PUNCT
ftr-366	902	1	bittker	bittker	PROPN
ftr-366	902	2	&	&	CCONJ
ftr-366	902	3	lokken	lokken	PROPN
ftr-366	902	4	,	,	PUNCT
ftr-366	902	5	supra	supra	PROPN
ftr-366	902	6	note	note	PROPN
ftr-366	902	7	6	6	NUM
ftr-366	902	8	¶	¶	NOUN
ftr-366	902	9	65.3.1	65.3.1	NOUN
ftr-366	902	10	.	.	PUNCT
ftr-366	903	1	183	183	NUM
ftr-366	903	2	.	.	PUNCT
ftr-366	903	3	see	see	VERB
ftr-366	903	4	irc	irc	PROPN
ftr-366	903	5	§	§	PROPN
ftr-366	903	6	901	901	NUM
ftr-366	903	7	.	.	PUNCT
ftr-366	904	1	184	184	NUM
ftr-366	904	2	.	.	X
ftr-366	904	3	bittker	bittker	PROPN
ftr-366	904	4	&	&	CCONJ
ftr-366	904	5	lokken	lokken	PROPN
ftr-366	904	6	,	,	PUNCT
ftr-366	904	7	supra	supra	PROPN
ftr-366	904	8	note	note	NOUN
ftr-366	904	9	6	6	NUM
ftr-366	904	10	¶	¶	NUM
ftr-366	904	11	72.6.1	72.6.1	PROPN
ftr-366	904	12	.	.	PROPN
ftr-366	905	1	100	100	NUM
ftr-366	905	2	florida	florida	PROPN
ftr-366	905	3	tax	tax	NOUN
ftr-366	905	4	review	review	NOUN
ftr-366	906	1	[	[	X
ftr-366	906	2	vol	vol	NOUN
ftr-366	906	3	.	.	PUNCT
ftr-366	906	4	9:2	9:2	NUM
ftr-366	906	5	computes	compute	VERB
ftr-366	906	6	the	the	DET
ftr-366	906	7	limitation	limitation	NOUN
ftr-366	906	8	by	by	ADP
ftr-366	906	9	multiplying	multiply	VERB
ftr-366	906	10	his	his	PRON
ftr-366	906	11	u.s	u.s	PROPN
ftr-366	906	12	.	.	PROPN
ftr-366	906	13	tax	tax	NOUN
ftr-366	906	14	by	by	ADP
ftr-366	906	15	a	a	DET
ftr-366	906	16	fraction	fraction	NOUN
ftr-366	906	17	.	.	PUNCT
ftr-366	907	1	185	185	NUM
ftr-366	907	2	the	the	DET
ftr-366	907	3	numerator	numerator	NOUN
ftr-366	907	4	of	of	ADP
ftr-366	907	5	the	the	DET
ftr-366	907	6	fraction	fraction	NOUN
ftr-366	907	7	is	be	AUX
ftr-366	907	8	the	the	DET
ftr-366	907	9	foreign	foreign	ADJ
ftr-366	907	10	source	source	NOUN
ftr-366	907	11	taxable	taxable	ADJ
ftr-366	907	12	income	income	NOUN
ftr-366	907	13	.	.	PUNCT
ftr-366	908	1	186	186	NUM
ftr-366	908	2	the	the	DET
ftr-366	908	3	denominator	denominator	NOUN
ftr-366	908	4	is	be	AUX
ftr-366	908	5	the	the	DET
ftr-366	908	6	worldwide	worldwide	ADJ
ftr-366	908	7	taxable	taxable	ADJ
ftr-366	908	8	income	income	NOUN
ftr-366	908	9	.	.	PUNCT
ftr-366	909	1	187	187	NUM
ftr-366	909	2	the	the	PRON
ftr-366	909	3	higher	high	ADJ
ftr-366	909	4	the	the	DET
ftr-366	909	5	proportion	proportion	NOUN
ftr-366	909	6	of	of	ADP
ftr-366	909	7	income	income	NOUN
ftr-366	909	8	that	that	PRON
ftr-366	909	9	a	a	DET
ftr-366	909	10	u.s	u.s	PROPN
ftr-366	909	11	.	.	PROPN
ftr-366	909	12	taxpayer	taxpayer	NOUN
ftr-366	909	13	receives	receive	VERB
ftr-366	909	14	from	from	ADP
ftr-366	909	15	foreign	foreign	ADJ
ftr-366	909	16	sources	source	NOUN
ftr-366	909	17	,	,	PUNCT
ftr-366	909	18	the	the	DET
ftr-366	909	19	greater	great	ADJ
ftr-366	909	20	is	be	AUX
ftr-366	909	21	his	his	PRON
ftr-366	909	22	potential	potential	ADJ
ftr-366	909	23	foreign	foreign	ADJ
ftr-366	909	24	tax	tax	NOUN
ftr-366	909	25	credit	credit	NOUN
ftr-366	909	26	.	.	PUNCT
ftr-366	910	1	section	section	NOUN
ftr-366	910	2	904(h	904(h	PROPN
ftr-366	910	3	)	)	PUNCT
ftr-366	910	4	treats	treat	VERB
ftr-366	910	5	some	some	DET
ftr-366	910	6	dividends	dividend	NOUN
ftr-366	910	7	from	from	ADP
ftr-366	910	8	a	a	DET
ftr-366	910	9	foreign	foreign	ADJ
ftr-366	910	10	corporation	corporation	NOUN
ftr-366	910	11	as	as	ADP
ftr-366	910	12	u.s	u.s	PROPN
ftr-366	910	13	.	.	PROPN
ftr-366	910	14	source	source	NOUN
ftr-366	910	15	income	income	NOUN
ftr-366	910	16	in	in	ADP
ftr-366	910	17	certain	certain	ADJ
ftr-366	910	18	circumstances	circumstance	NOUN
ftr-366	910	19	.	.	PUNCT
ftr-366	911	1	188	188	NUM
ftr-366	911	2	the	the	DET
ftr-366	911	3	section	section	NOUN
ftr-366	911	4	applies	apply	VERB
ftr-366	911	5	if	if	SCONJ
ftr-366	911	6	u.s	u.s	PROPN
ftr-366	911	7	.	.	PROPN
ftr-366	911	8	persons	person	NOUN
ftr-366	911	9	own	own	VERB
ftr-366	911	10	50	50	NUM
ftr-366	911	11	%	%	NOUN
ftr-366	911	12	or	or	CCONJ
ftr-366	911	13	more	more	ADJ
ftr-366	911	14	of	of	ADP
ftr-366	911	15	the	the	DET
ftr-366	911	16	stock	stock	NOUN
ftr-366	911	17	,	,	PUNCT
ftr-366	911	18	189	189	NUM
ftr-366	911	19	and	and	CCONJ
ftr-366	911	20	if	if	SCONJ
ftr-366	911	21	the	the	DET
ftr-366	911	22	corporation	corporation	NOUN
ftr-366	911	23	derives	derive	VERB
ftr-366	911	24	a	a	DET
ftr-366	911	25	certain	certain	ADJ
ftr-366	911	26	amount	amount	NOUN
ftr-366	911	27	of	of	ADP
ftr-366	911	28	income	income	NOUN
ftr-366	911	29	from	from	ADP
ftr-366	911	30	u.s	u.s	PROPN
ftr-366	911	31	.	.	PROPN
ftr-366	911	32	sources	source	NOUN
ftr-366	911	33	.	.	PUNCT
ftr-366	912	1	190	190	NUM
ftr-366	912	2	ingersoll	ingersoll	PROPN
ftr-366	912	3	-	-	PUNCT
ftr-366	912	4	rand	rand	NOUN
ftr-366	912	5	expected	expect	VERB
ftr-366	912	6	that	that	SCONJ
ftr-366	912	7	section	section	NOUN
ftr-366	912	8	904(h	904(h	PROPN
ftr-366	912	9	)	)	PUNCT
ftr-366	912	10	would	would	AUX
ftr-366	912	11	apply	apply	VERB
ftr-366	912	12	to	to	ADP
ftr-366	912	13	ir	ir	PROPN
ftr-366	912	14	-	-	PROPN
ftr-366	912	15	ltd	ltd	NOUN
ftr-366	912	16	.	.	PROPN
ftr-366	912	17	after	after	ADP
ftr-366	912	18	the	the	DET
ftr-366	912	19	reorganization	reorganization	NOUN
ftr-366	912	20	.	.	PUNCT
ftr-366	913	1	191	191	NUM
ftr-366	913	2	in	in	ADP
ftr-366	913	3	its	its	PRON
ftr-366	913	4	prospectus	prospectus	NOUN
ftr-366	913	5	,	,	PUNCT
ftr-366	913	6	the	the	DET
ftr-366	913	7	company	company	NOUN
ftr-366	913	8	stated	state	VERB
ftr-366	913	9	that	that	SCONJ
ftr-366	913	10	“	"	PUNCT
ftr-366	913	11	only	only	ADV
ftr-366	913	12	a	a	DET
ftr-366	913	13	portion	portion	NOUN
ftr-366	913	14	of	of	ADP
ftr-366	913	15	the	the	DET
ftr-366	913	16	dividends	dividend	NOUN
ftr-366	913	17	received	receive	VERB
ftr-366	913	18	by	by	ADP
ftr-366	913	19	a	a	DET
ftr-366	913	20	u.s	u.s	PROPN
ftr-366	913	21	.	.	PROPN
ftr-366	913	22	holder	holder	NOUN
ftr-366	913	23	…	…	PUNCT
ftr-366	913	24	will	will	AUX
ftr-366	913	25	be	be	AUX
ftr-366	913	26	treated	treat	VERB
ftr-366	913	27	as	as	ADP
ftr-366	913	28	foreign	foreign	ADJ
ftr-366	913	29	source	source	NOUN
ftr-366	913	30	income	income	NOUN
ftr-366	913	31	for	for	ADP
ftr-366	913	32	purposes	purpose	NOUN
ftr-366	913	33	of	of	ADP
ftr-366	913	34	calculating	calculate	VERB
ftr-366	913	35	”	"	PUNCT
ftr-366	913	36	the	the	DET
ftr-366	913	37	foreign	foreign	ADJ
ftr-366	913	38	tax	tax	NOUN
ftr-366	913	39	credit	credit	NOUN
ftr-366	913	40	limitation	limitation	NOUN
ftr-366	913	41	.	.	PUNCT
ftr-366	914	1	192	192	NUM
ftr-366	914	2	but	but	CCONJ
ftr-366	914	3	as	as	ADP
ftr-366	914	4	a	a	DET
ftr-366	914	5	practical	practical	ADJ
ftr-366	914	6	matter	matter	NOUN
ftr-366	914	7	the	the	DET
ftr-366	914	8	source	source	NOUN
ftr-366	914	9	of	of	ADP
ftr-366	914	10	the	the	DET
ftr-366	914	11	dividends	dividend	NOUN
ftr-366	914	12	on	on	ADP
ftr-366	914	13	ir	ir	PROPN
ftr-366	914	14	-	-	PROPN
ftr-366	914	15	ltd	ltd	PROPN
ftr-366	914	16	.	.	PROPN
ftr-366	914	17	class	class	PROPN
ftr-366	914	18	a	a	DET
ftr-366	914	19	stock	stock	NOUN
ftr-366	914	20	has	have	AUX
ftr-366	914	21	become	become	VERB
ftr-366	914	22	a	a	DET
ftr-366	914	23	non	non	NOUN
ftr-366	914	24	-	-	NOUN
ftr-366	914	25	issue	issue	NOUN
ftr-366	914	26	.	.	PUNCT
ftr-366	915	1	since	since	SCONJ
ftr-366	915	2	the	the	DET
ftr-366	915	3	inversion	inversion	NOUN
ftr-366	915	4	,	,	PUNCT
ftr-366	915	5	the	the	DET
ftr-366	915	6	company	company	NOUN
ftr-366	915	7	has	have	AUX
ftr-366	915	8	characterized	characterize	VERB
ftr-366	915	9	much	much	ADJ
ftr-366	915	10	of	of	ADP
ftr-366	915	11	its	its	PRON
ftr-366	915	12	distributions	distribution	NOUN
ftr-366	915	13	to	to	ADP
ftr-366	915	14	shareholders	shareholder	NOUN
ftr-366	915	15	as	as	ADP
ftr-366	915	16	nontaxable	nontaxable	ADJ
ftr-366	915	17	returns	return	NOUN
ftr-366	915	18	of	of	ADP
ftr-366	915	19	capital	capital	NOUN
ftr-366	915	20	,	,	PUNCT
ftr-366	915	21	not	not	PART
ftr-366	915	22	as	as	ADP
ftr-366	915	23	dividends	dividend	NOUN
ftr-366	915	24	.	.	PUNCT
ftr-366	916	1	193	193	NUM
ftr-366	916	2	under	under	ADP
ftr-366	916	3	section	section	NOUN
ftr-366	916	4	316	316	NUM
ftr-366	916	5	,	,	PUNCT
ftr-366	916	6	a	a	DET
ftr-366	916	7	distribution	distribution	NOUN
ftr-366	916	8	to	to	ADP
ftr-366	916	9	shareholders	shareholder	NOUN
ftr-366	916	10	constitutes	constitute	VERB
ftr-366	916	11	a	a	DET
ftr-366	916	12	“	"	PUNCT
ftr-366	916	13	dividend	dividend	NOUN
ftr-366	916	14	”	"	PUNCT
ftr-366	916	15	only	only	ADV
ftr-366	916	16	to	to	ADP
ftr-366	916	17	the	the	DET
ftr-366	916	18	extent	extent	NOUN
ftr-366	916	19	of	of	ADP
ftr-366	916	20	the	the	DET
ftr-366	916	21	corporation	corporation	NOUN
ftr-366	916	22	’s	’s	PART
ftr-366	916	23	earnings	earning	NOUN
ftr-366	916	24	and	and	CCONJ
ftr-366	916	25	profits	profit	NOUN
ftr-366	916	26	.	.	PUNCT
ftr-366	917	1	194	194	NUM
ftr-366	917	2	for	for	ADP
ftr-366	917	3	this	this	DET
ftr-366	917	4	purpose	purpose	NOUN
ftr-366	917	5	,	,	PUNCT
ftr-366	917	6	a	a	DET
ftr-366	917	7	foreign	foreign	ADJ
ftr-366	917	8	corporation	corporation	NOUN
ftr-366	917	9	computes	compute	VERB
ftr-366	917	10	its	its	PRON
ftr-366	917	11	earnings	earning	NOUN
ftr-366	917	12	and	and	CCONJ
ftr-366	917	13	profits	profit	NOUN
ftr-366	917	14	in	in	ADP
ftr-366	917	15	the	the	DET
ftr-366	917	16	185	185	NUM
ftr-366	917	17	.	.	PUNCT
ftr-366	918	1	i	i	PRON
ftr-366	918	2	d.	d.	PROPN
ftr-366	918	3	;	;	PUNCT
ftr-366	918	4	see	see	VERB
ftr-366	918	5	irc	irc	PROPN
ftr-366	918	6	§	§	PROPN
ftr-366	918	7	904(a	904(a	PROPN
ftr-366	918	8	)	)	PUNCT
ftr-366	918	9	.	.	PUNCT
ftr-366	919	1	186	186	NUM
ftr-366	919	2	.	.	X
ftr-366	919	3	bittker	bittker	PROPN
ftr-366	919	4	&	&	CCONJ
ftr-366	919	5	lokken	lokken	PROPN
ftr-366	919	6	,	,	PUNCT
ftr-366	919	7	supra	supra	PROPN
ftr-366	919	8	note	note	PROPN
ftr-366	919	9	6	6	NUM
ftr-366	919	10	¶	¶	NOUN
ftr-366	919	11	72.6.1	72.6.1	PROPN
ftr-366	919	12	;	;	PUNCT
ftr-366	919	13	see	see	VERB
ftr-366	919	14	irc	irc	PROPN
ftr-366	919	15	§	§	PROPN
ftr-366	919	16	904(a	904(a	PROPN
ftr-366	919	17	)	)	PUNCT
ftr-366	919	18	.	.	PUNCT
ftr-366	920	1	187	187	NUM
ftr-366	920	2	.	.	X
ftr-366	921	1	gustafson	gustafson	PROPN
ftr-366	921	2	,	,	PUNCT
ftr-366	921	3	et	et	PROPN
ftr-366	921	4	al	al	PROPN
ftr-366	921	5	,	,	PUNCT
ftr-366	921	6	supra	supra	PROPN
ftr-366	921	7	note	note	VERB
ftr-366	921	8	26	26	NUM
ftr-366	921	9	¶	¶	NUM
ftr-366	921	10	5220	5220	NUM
ftr-366	921	11	.	.	PUNCT
ftr-366	922	1	188	188	NUM
ftr-366	922	2	.	.	PUNCT
ftr-366	923	1	treasury	treasury	NOUN
ftr-366	923	2	inversion	inversion	NOUN
ftr-366	923	3	study	study	NOUN
ftr-366	923	4	,	,	PUNCT
ftr-366	923	5	supra	supra	PROPN
ftr-366	923	6	note	note	NOUN
ftr-366	923	7	1	1	NUM
ftr-366	923	8	,	,	PUNCT
ftr-366	923	9	at	at	ADP
ftr-366	923	10	14	14	NUM
ftr-366	923	11	n.32	n.32	NOUN
ftr-366	923	12	.	.	PROPN
ftr-366	923	13	section	section	NOUN
ftr-366	923	14	904(h	904(h	PROPN
ftr-366	923	15	)	)	PUNCT
ftr-366	923	16	,	,	PUNCT
ftr-366	923	17	entitled	entitle	VERB
ftr-366	923	18	source	source	NOUN
ftr-366	923	19	rules	rule	NOUN
ftr-366	923	20	in	in	ADP
ftr-366	923	21	case	case	NOUN
ftr-366	923	22	of	of	ADP
ftr-366	923	23	u.s.-owned	u.s.-owned	ADJ
ftr-366	923	24	foreign	foreign	ADJ
ftr-366	923	25	corporations	corporation	NOUN
ftr-366	923	26	,	,	PUNCT
ftr-366	923	27	was	be	AUX
ftr-366	923	28	formerly	formerly	ADV
ftr-366	923	29	§	§	PROPN
ftr-366	923	30	904(g	904(g	PROPN
ftr-366	923	31	)	)	PUNCT
ftr-366	923	32	.	.	PUNCT
ftr-366	924	1	the	the	DET
ftr-366	924	2	ajca	ajca	PROPN
ftr-366	924	3	re	re	VERB
ftr-366	924	4	-	-	VERB
ftr-366	924	5	designated	designate	VERB
ftr-366	924	6	it	it	PRON
ftr-366	924	7	as	as	ADP
ftr-366	924	8	§	§	PROPN
ftr-366	924	9	904(h	904(h	PROPN
ftr-366	924	10	)	)	PUNCT
ftr-366	924	11	.	.	PUNCT
ftr-366	925	1	american	american	PROPN
ftr-366	925	2	jobs	jobs	PROPN
ftr-366	925	3	creation	creation	PROPN
ftr-366	925	4	act	act	NOUN
ftr-366	925	5	of	of	ADP
ftr-366	925	6	2004	2004	NUM
ftr-366	925	7	,	,	PUNCT
ftr-366	925	8	pub	pub	NOUN
ftr-366	925	9	.	.	PUNCT
ftr-366	926	1	l.	l.	PROPN
ftr-366	926	2	no	no	INTJ
ftr-366	926	3	.	.	PROPN
ftr-366	927	1	108	108	NUM
ftr-366	927	2	-	-	SYM
ftr-366	927	3	357	357	NUM
ftr-366	927	4	,	,	PUNCT
ftr-366	927	5	§	§	PROPN
ftr-366	927	6	402(a	402(a	PROPN
ftr-366	927	7	)	)	PUNCT
ftr-366	927	8	,	,	PUNCT
ftr-366	927	9	118	118	NUM
ftr-366	927	10	stat	stat	NOUN
ftr-366	927	11	.	.	PUNCT
ftr-366	928	1	1418	1418	NUM
ftr-366	928	2	,	,	PUNCT
ftr-366	928	3	1491	1491	NUM
ftr-366	928	4	(	(	PUNCT
ftr-366	928	5	2004	2004	NUM
ftr-366	928	6	)	)	PUNCT
ftr-366	928	7	.	.	PUNCT
ftr-366	929	1	189	189	NUM
ftr-366	929	2	.	.	PUNCT
ftr-366	929	3	irc	irc	PROPN
ftr-366	929	4	§	§	PROPN
ftr-366	929	5	904(h)(6	904(h)(6	NUM
ftr-366	929	6	)	)	PUNCT
ftr-366	929	7	.	.	PUNCT
ftr-366	930	1	190	190	NUM
ftr-366	930	2	.	.	PUNCT
ftr-366	930	3	irc	irc	PROPN
ftr-366	930	4	§	§	PROPN
ftr-366	930	5	904(h)(4	904(h)(4	PROPN
ftr-366	930	6	)	)	PUNCT
ftr-366	930	7	,	,	PUNCT
ftr-366	930	8	(	(	PUNCT
ftr-366	930	9	5	5	NUM
ftr-366	930	10	)	)	PUNCT
ftr-366	930	11	.	.	PUNCT
ftr-366	931	1	191	191	X
ftr-366	931	2	.	.	PUNCT
ftr-366	932	1	see	see	VERB
ftr-366	932	2	ir	ir	PROPN
ftr-366	932	3	proxy	proxy	NOUN
ftr-366	932	4	/	/	SYM
ftr-366	932	5	prospectus	prospectus	NOUN
ftr-366	932	6	,	,	PUNCT
ftr-366	932	7	supra	supra	PROPN
ftr-366	932	8	note	note	NOUN
ftr-366	932	9	7	7	NUM
ftr-366	932	10	,	,	PUNCT
ftr-366	932	11	at	at	ADP
ftr-366	932	12	50	50	NUM
ftr-366	932	13	.	.	PUNCT
ftr-366	932	14	192	192	NUM
ftr-366	932	15	.	.	PUNCT
ftr-366	933	1	i	i	PRON
ftr-366	933	2	d.	d.	PROPN
ftr-366	933	3	193	193	NUM
ftr-366	933	4	.	.	PUNCT
ftr-366	934	1	for	for	ADP
ftr-366	934	2	2007	2007	NUM
ftr-366	934	3	,	,	PUNCT
ftr-366	934	4	distributions	distribution	NOUN
ftr-366	934	5	were	be	AUX
ftr-366	934	6	100	100	NUM
ftr-366	934	7	%	%	NOUN
ftr-366	934	8	nontaxable	nontaxable	ADJ
ftr-366	934	9	.	.	PUNCT
ftr-366	935	1	ingersoll	ingersoll	PROPN
ftr-366	935	2	-	-	PUNCT
ftr-366	935	3	rand	rand	PROPN
ftr-366	935	4	investor	investor	NOUN
ftr-366	935	5	relations	relation	NOUN
ftr-366	935	6	website	website	NOUN
ftr-366	935	7	,	,	PUNCT
ftr-366	935	8	available	available	ADJ
ftr-366	935	9	at	at	ADP
ftr-366	935	10	http://investor.shareholder.com/ir/dividend_info.cfm	http://investor.shareholder.com/ir/dividend_info.cfm	NUM
ftr-366	935	11	?	?	PUNCT
ftr-366	936	1	land	land	NOUN
ftr-366	936	2	=	=	NOUN
ftr-366	936	3	dividendinfo	dividendinfo	NOUN
ftr-366	936	4	(	(	PUNCT
ftr-366	936	5	last	last	ADV
ftr-366	936	6	visited	visit	VERB
ftr-366	936	7	sept	sept	PROPN
ftr-366	936	8	.	.	PROPN
ftr-366	936	9	29	29	NUM
ftr-366	936	10	,	,	PUNCT
ftr-366	936	11	2008	2008	NUM
ftr-366	936	12	)	)	PUNCT
ftr-366	936	13	.	.	PUNCT
ftr-366	937	1	they	they	PRON
ftr-366	937	2	were	be	AUX
ftr-366	937	3	100	100	NUM
ftr-366	937	4	%	%	NOUN
ftr-366	937	5	nontaxable	nontaxable	ADJ
ftr-366	937	6	in	in	ADP
ftr-366	937	7	2006	2006	NUM
ftr-366	937	8	,	,	PUNCT
ftr-366	937	9	96	96	NUM
ftr-366	937	10	%	%	NOUN
ftr-366	937	11	nontaxable	nontaxable	ADJ
ftr-366	937	12	in	in	ADP
ftr-366	937	13	2005	2005	NUM
ftr-366	937	14	,	,	PUNCT
ftr-366	937	15	92	92	NUM
ftr-366	937	16	%	%	NOUN
ftr-366	937	17	nontaxable	nontaxable	ADJ
ftr-366	937	18	in	in	ADP
ftr-366	937	19	2004	2004	NUM
ftr-366	937	20	,	,	PUNCT
ftr-366	937	21	and	and	CCONJ
ftr-366	937	22	100	100	NUM
ftr-366	937	23	%	%	NOUN
ftr-366	937	24	nontaxable	nontaxable	ADJ
ftr-366	937	25	in	in	ADP
ftr-366	937	26	2003	2003	NUM
ftr-366	937	27	.	.	PUNCT
ftr-366	938	1	cch	cch	NOUN
ftr-366	938	2	capital	capital	NOUN
ftr-366	938	3	changes	change	NOUN
ftr-366	938	4	reporter	reporter	NOUN
ftr-366	938	5	,	,	PUNCT
ftr-366	938	6	online	online	ADJ
ftr-366	938	7	subscription	subscription	NOUN
ftr-366	938	8	service	service	NOUN
ftr-366	938	9	.	.	PUNCT
ftr-366	939	1	distributions	distribution	NOUN
ftr-366	939	2	in	in	ADP
ftr-366	939	3	2002	2002	NUM
ftr-366	939	4	were	be	AUX
ftr-366	939	5	47	47	NUM
ftr-366	939	6	%	%	NOUN
ftr-366	939	7	nontaxable	nontaxable	ADJ
ftr-366	939	8	.	.	PUNCT
ftr-366	940	1	letter	letter	NOUN
ftr-366	940	2	from	from	ADP
ftr-366	940	3	ingersoll	ingersoll	NOUN
ftr-366	940	4	-	-	PUNCT
ftr-366	940	5	rand	rand	NOUN
ftr-366	940	6	in	in	ADP
ftr-366	940	7	-	-	PUNCT
ftr-366	940	8	house	house	NOUN
ftr-366	940	9	tax	tax	NOUN
ftr-366	940	10	counsel	counsel	NOUN
ftr-366	940	11	,	,	PUNCT
ftr-366	940	12	dated	date	VERB
ftr-366	940	13	mar	mar	PROPN
ftr-366	940	14	.	.	PROPN
ftr-366	940	15	3	3	NUM
ftr-366	940	16	,	,	PUNCT
ftr-366	940	17	2003	2003	NUM
ftr-366	940	18	,	,	PUNCT
ftr-366	940	19	on	on	ADP
ftr-366	940	20	file	file	NOUN
ftr-366	940	21	with	with	ADP
ftr-366	940	22	author	author	NOUN
ftr-366	940	23	.	.	PUNCT
ftr-366	941	1	other	other	ADJ
ftr-366	941	2	expatriated	expatriated	ADJ
ftr-366	941	3	companies	company	NOUN
ftr-366	941	4	have	have	AUX
ftr-366	941	5	also	also	ADV
ftr-366	941	6	characterized	characterize	VERB
ftr-366	941	7	a	a	DET
ftr-366	941	8	significant	significant	ADJ
ftr-366	941	9	portion	portion	NOUN
ftr-366	941	10	of	of	ADP
ftr-366	941	11	their	their	PRON
ftr-366	941	12	distributions	distribution	NOUN
ftr-366	941	13	as	as	ADP
ftr-366	941	14	non	non	ADJ
ftr-366	941	15	-	-	ADJ
ftr-366	941	16	taxable	taxable	ADJ
ftr-366	941	17	.	.	PUNCT
ftr-366	942	1	for	for	ADP
ftr-366	942	2	example	example	NOUN
ftr-366	942	3	,	,	PUNCT
ftr-366	942	4	cooper	cooper	PROPN
ftr-366	942	5	industries	industry	NOUN
ftr-366	942	6	’	'	PUNCT
ftr-366	942	7	2005	2005	NUM
ftr-366	942	8	2007	2007	NUM
ftr-366	942	9	distributions	distribution	NOUN
ftr-366	942	10	were	be	AUX
ftr-366	942	11	100	100	NUM
ftr-366	942	12	%	%	NOUN
ftr-366	942	13	nontaxable	nontaxable	ADJ
ftr-366	942	14	.	.	PUNCT
ftr-366	943	1	wall	wall	PROPN
ftr-366	943	2	street	street	PROPN
ftr-366	943	3	concepts	concept	NOUN
ftr-366	943	4	,	,	PUNCT
ftr-366	943	5	online	online	ADJ
ftr-366	943	6	subscription	subscription	NOUN
ftr-366	943	7	service	service	NOUN
ftr-366	943	8	.	.	PUNCT
ftr-366	944	1	regarding	regard	VERB
ftr-366	944	2	the	the	DET
ftr-366	944	3	2007	2007	NUM
ftr-366	944	4	distributions	distribution	NOUN
ftr-366	944	5	,	,	PUNCT
ftr-366	944	6	see	see	VERB
ftr-366	944	7	also	also	ADV
ftr-366	944	8	cooper	cooper	PROPN
ftr-366	944	9	industries	industries	PROPN
ftr-366	944	10	ltd	ltd	PROPN
ftr-366	944	11	.	.	PROPN
ftr-366	944	12	investor	investor	NOUN
ftr-366	944	13	relations	relation	NOUN
ftr-366	944	14	website	website	NOUN
ftr-366	944	15	:	:	PUNCT
ftr-366	944	16	http://www.cooperindustries.com/	http://www.cooperindustries.com/	VERB
ftr-366	944	17	common	common	ADJ
ftr-366	944	18	/	/	SYM
ftr-366	944	19	investorcenter	investorcenter	NOUN
ftr-366	944	20	/	/	SYM
ftr-366	944	21	dividendsfaq.cfm	dividendsfaq.cfm	X
ftr-366	944	22	(	(	PUNCT
ftr-366	944	23	last	last	ADV
ftr-366	944	24	visited	visit	VERB
ftr-366	944	25	sept	sept	PROPN
ftr-366	944	26	.	.	PROPN
ftr-366	944	27	29	29	NUM
ftr-366	944	28	,	,	PUNCT
ftr-366	944	29	2008	2008	NUM
ftr-366	944	30	)	)	PUNCT
ftr-366	944	31	.	.	PUNCT
ftr-366	945	1	194	194	NUM
ftr-366	945	2	.	.	PUNCT
ftr-366	946	1	irc	irc	PROPN
ftr-366	946	2	§	§	PROPN
ftr-366	946	3	316(a	316(a	PROPN
ftr-366	946	4	)	)	PUNCT
ftr-366	946	5	.	.	PUNCT
ftr-366	947	1	2008	2008	NUM
ftr-366	947	2	]	]	PUNCT
ftr-366	947	3	corporate	corporate	ADJ
ftr-366	947	4	expatriation	expatriation	NOUN
ftr-366	947	5	101	101	NUM
ftr-366	947	6	same	same	ADJ
ftr-366	947	7	manner	manner	NOUN
ftr-366	947	8	as	as	ADP
ftr-366	947	9	a	a	DET
ftr-366	947	10	domestic	domestic	ADJ
ftr-366	947	11	corporation	corporation	NOUN
ftr-366	947	12	,	,	PUNCT
ftr-366	947	13	with	with	ADP
ftr-366	947	14	a	a	DET
ftr-366	947	15	few	few	ADJ
ftr-366	947	16	differences	difference	NOUN
ftr-366	947	17	.	.	PUNCT
ftr-366	948	1	195	195	NUM
ftr-366	948	2	apparently	apparently	ADV
ftr-366	948	3	ir	ir	PROPN
ftr-366	948	4	-	-	PROPN
ftr-366	948	5	ltd	ltd	PROPN
ftr-366	948	6	.	.	PROPN
ftr-366	948	7	characterized	characterize	VERB
ftr-366	948	8	much	much	ADJ
ftr-366	948	9	of	of	ADP
ftr-366	948	10	the	the	DET
ftr-366	948	11	distributions	distribution	NOUN
ftr-366	948	12	on	on	ADP
ftr-366	948	13	its	its	PRON
ftr-366	948	14	stock	stock	NOUN
ftr-366	948	15	as	as	ADP
ftr-366	948	16	nontaxable	nontaxable	ADJ
ftr-366	948	17	returns	return	NOUN
ftr-366	948	18	of	of	ADP
ftr-366	948	19	capital	capital	NOUN
ftr-366	948	20	because	because	SCONJ
ftr-366	948	21	the	the	DET
ftr-366	948	22	company	company	NOUN
ftr-366	948	23	had	have	VERB
ftr-366	948	24	little	little	ADJ
ftr-366	948	25	or	or	CCONJ
ftr-366	948	26	no	no	PRON
ftr-366	948	27	earnings	earning	NOUN
ftr-366	948	28	and	and	CCONJ
ftr-366	948	29	profits	profit	NOUN
ftr-366	948	30	.	.	PUNCT
ftr-366	949	1	a	a	DET
ftr-366	949	2	distribution	distribution	NOUN
ftr-366	949	3	that	that	PRON
ftr-366	949	4	is	be	AUX
ftr-366	949	5	not	not	PART
ftr-366	949	6	a	a	DET
ftr-366	949	7	dividend	dividend	NOUN
ftr-366	949	8	is	be	AUX
ftr-366	949	9	excluded	exclude	VERB
ftr-366	949	10	from	from	ADP
ftr-366	949	11	the	the	DET
ftr-366	949	12	shareholder	shareholder	NOUN
ftr-366	949	13	’s	’s	PART
ftr-366	949	14	income	income	NOUN
ftr-366	949	15	,	,	PUNCT
ftr-366	949	16	to	to	ADP
ftr-366	949	17	the	the	DET
ftr-366	949	18	extent	extent	NOUN
ftr-366	949	19	of	of	ADP
ftr-366	949	20	the	the	DET
ftr-366	949	21	shareholder	shareholder	NOUN
ftr-366	949	22	’s	’s	PART
ftr-366	949	23	basis	basis	NOUN
ftr-366	949	24	in	in	ADP
ftr-366	949	25	the	the	DET
ftr-366	949	26	stock	stock	NOUN
ftr-366	949	27	.	.	PUNCT
ftr-366	950	1	196	196	NUM
ftr-366	950	2	therefore	therefore	ADV
ftr-366	950	3	the	the	DET
ftr-366	950	4	distribution	distribution	NOUN
ftr-366	950	5	is	be	AUX
ftr-366	950	6	not	not	PART
ftr-366	950	7	included	include	VERB
ftr-366	950	8	in	in	ADP
ftr-366	950	9	either	either	CCONJ
ftr-366	950	10	the	the	DET
ftr-366	950	11	numerator	numerator	NOUN
ftr-366	950	12	or	or	CCONJ
ftr-366	950	13	the	the	DET
ftr-366	950	14	denominator	denominator	NOUN
ftr-366	950	15	of	of	ADP
ftr-366	950	16	the	the	DET
ftr-366	950	17	fraction	fraction	NOUN
ftr-366	950	18	used	use	VERB
ftr-366	950	19	to	to	PART
ftr-366	950	20	calculate	calculate	VERB
ftr-366	950	21	the	the	DET
ftr-366	950	22	limitation	limitation	NOUN
ftr-366	950	23	on	on	ADP
ftr-366	950	24	the	the	DET
ftr-366	950	25	foreign	foreign	ADJ
ftr-366	950	26	tax	tax	NOUN
ftr-366	950	27	credit	credit	NOUN
ftr-366	950	28	.	.	PUNCT
ftr-366	951	1	197	197	NUM
ftr-366	951	2	in	in	ADP
ftr-366	951	3	summary	summary	NOUN
ftr-366	951	4	,	,	PUNCT
ftr-366	951	5	for	for	ADP
ftr-366	951	6	determining	determine	VERB
ftr-366	951	7	a	a	DET
ftr-366	951	8	u.s	u.s	PROPN
ftr-366	951	9	.	.	PROPN
ftr-366	951	10	stockholder	stockholder	NOUN
ftr-366	951	11	’s	’s	PART
ftr-366	951	12	foreign	foreign	ADJ
ftr-366	951	13	tax	tax	NOUN
ftr-366	951	14	credit	credit	NOUN
ftr-366	951	15	,	,	PUNCT
ftr-366	951	16	the	the	DET
ftr-366	951	17	source	source	NOUN
ftr-366	951	18	of	of	ADP
ftr-366	951	19	such	such	ADJ
ftr-366	951	20	nondividend	nondividend	NOUN
ftr-366	951	21	distributions	distribution	NOUN
ftr-366	951	22	is	be	AUX
ftr-366	951	23	simply	simply	ADV
ftr-366	951	24	not	not	PART
ftr-366	951	25	relevant	relevant	ADJ
ftr-366	951	26	.	.	PUNCT
ftr-366	952	1	a	a	DET
ftr-366	952	2	shareholder	shareholder	NOUN
ftr-366	952	3	must	must	AUX
ftr-366	952	4	reduce	reduce	VERB
ftr-366	952	5	his	his	PRON
ftr-366	952	6	basis	basis	NOUN
ftr-366	952	7	in	in	ADP
ftr-366	952	8	the	the	DET
ftr-366	952	9	stock	stock	NOUN
ftr-366	952	10	by	by	ADP
ftr-366	952	11	the	the	DET
ftr-366	952	12	amount	amount	NOUN
ftr-366	952	13	of	of	ADP
ftr-366	952	14	the	the	DET
ftr-366	952	15	nontaxable	nontaxable	ADJ
ftr-366	952	16	distribution	distribution	NOUN
ftr-366	952	17	.	.	PUNCT
ftr-366	953	1	198	198	NUM
ftr-366	953	2	this	this	PRON
ftr-366	953	3	means	mean	VERB
ftr-366	953	4	that	that	SCONJ
ftr-366	953	5	the	the	DET
ftr-366	953	6	shareholder	shareholder	NOUN
ftr-366	953	7	will	will	AUX
ftr-366	953	8	recognize	recognize	VERB
ftr-366	953	9	more	more	ADJ
ftr-366	953	10	gain	gain	NOUN
ftr-366	953	11	when	when	SCONJ
ftr-366	953	12	he	he	PRON
ftr-366	953	13	eventually	eventually	ADV
ftr-366	953	14	sells	sell	VERB
ftr-366	953	15	the	the	DET
ftr-366	953	16	stock	stock	NOUN
ftr-366	953	17	.	.	PUNCT
ftr-366	954	1	the	the	DET
ftr-366	954	2	law	law	NOUN
ftr-366	954	3	does	do	AUX
ftr-366	954	4	not	not	PART
ftr-366	954	5	permanently	permanently	ADV
ftr-366	954	6	exempt	exempt	VERB
ftr-366	954	7	the	the	DET
ftr-366	954	8	income	income	NOUN
ftr-366	954	9	;	;	PUNCT
ftr-366	954	10	it	it	PRON
ftr-366	954	11	merely	merely	ADV
ftr-366	954	12	defers	defer	VERB
ftr-366	954	13	recognition	recognition	NOUN
ftr-366	954	14	.	.	PUNCT
ftr-366	955	1	however	however	ADV
ftr-366	955	2	,	,	PUNCT
ftr-366	955	3	this	this	DET
ftr-366	955	4	deferral	deferral	ADJ
ftr-366	955	5	benefits	benefit	NOUN
ftr-366	955	6	the	the	DET
ftr-366	955	7	shareholder	shareholder	NOUN
ftr-366	955	8	due	due	ADP
ftr-366	955	9	to	to	ADP
ftr-366	955	10	the	the	DET
ftr-366	955	11	time	time	NOUN
ftr-366	955	12	value	value	NOUN
ftr-366	955	13	of	of	ADP
ftr-366	955	14	money	money	NOUN
ftr-366	955	15	.	.	PUNCT
ftr-366	956	1	unfortunately	unfortunately	ADV
ftr-366	956	2	,	,	PUNCT
ftr-366	956	3	without	without	ADP
ftr-366	956	4	access	access	NOUN
ftr-366	956	5	to	to	ADP
ftr-366	956	6	more	more	ADV
ftr-366	956	7	detailed	detailed	ADJ
ftr-366	956	8	,	,	PUNCT
ftr-366	956	9	inside	inside	ADP
ftr-366	956	10	financial	financial	ADJ
ftr-366	956	11	data	datum	NOUN
ftr-366	956	12	,	,	PUNCT
ftr-366	956	13	it	it	PRON
ftr-366	956	14	is	be	AUX
ftr-366	956	15	impossible	impossible	ADJ
ftr-366	956	16	to	to	PART
ftr-366	956	17	determine	determine	VERB
ftr-366	956	18	why	why	SCONJ
ftr-366	956	19	the	the	DET
ftr-366	956	20	company	company	NOUN
ftr-366	956	21	has	have	VERB
ftr-366	956	22	so	so	ADV
ftr-366	956	23	little	little	ADJ
ftr-366	956	24	earnings	earning	NOUN
ftr-366	956	25	and	and	CCONJ
ftr-366	956	26	profits	profit	NOUN
ftr-366	956	27	.	.	PUNCT
ftr-366	957	1	immediately	immediately	ADV
ftr-366	957	2	after	after	ADP
ftr-366	957	3	the	the	DET
ftr-366	957	4	reorganization	reorganization	NOUN
ftr-366	957	5	ir	ir	PROPN
ftr-366	957	6	-	-	PROPN
ftr-366	957	7	ltd	ltd	PROPN
ftr-366	957	8	.	.	PROPN
ftr-366	957	9	was	be	AUX
ftr-366	957	10	a	a	DET
ftr-366	957	11	brand	brand	NOUN
ftr-366	957	12	new	new	ADJ
ftr-366	957	13	company	company	NOUN
ftr-366	957	14	with	with	ADP
ftr-366	957	15	no	no	DET
ftr-366	957	16	earnings	earning	NOUN
ftr-366	957	17	and	and	CCONJ
ftr-366	957	18	profits	profit	NOUN
ftr-366	957	19	.	.	PUNCT
ftr-366	958	1	as	as	ADP
ftr-366	958	2	a	a	DET
ftr-366	958	3	holding	hold	VERB
ftr-366	958	4	company	company	NOUN
ftr-366	958	5	,	,	PUNCT
ftr-366	958	6	its	its	PRON
ftr-366	958	7	main	main	ADJ
ftr-366	958	8	source	source	NOUN
ftr-366	958	9	of	of	ADP
ftr-366	958	10	earnings	earning	NOUN
ftr-366	958	11	and	and	CCONJ
ftr-366	958	12	profits	profit	NOUN
ftr-366	958	13	is	be	AUX
ftr-366	958	14	the	the	DET
ftr-366	958	15	dividends	dividend	NOUN
ftr-366	958	16	it	it	PRON
ftr-366	958	17	receives	receive	VERB
ftr-366	958	18	from	from	ADP
ftr-366	958	19	its	its	PRON
ftr-366	958	20	subsidiaries	subsidiary	NOUN
ftr-366	958	21	.	.	PUNCT
ftr-366	959	1	it	it	PRON
ftr-366	959	2	is	be	AUX
ftr-366	959	3	possible	possible	ADJ
ftr-366	959	4	that	that	SCONJ
ftr-366	959	5	some	some	DET
ftr-366	959	6	subsidiaries	subsidiary	NOUN
ftr-366	959	7	made	make	VERB
ftr-366	959	8	distributions	distribution	NOUN
ftr-366	959	9	to	to	ADP
ftr-366	959	10	irltd	irltd	PROPN
ftr-366	959	11	.	.	PUNCT
ftr-366	960	1	that	that	PRON
ftr-366	960	2	were	be	AUX
ftr-366	960	3	not	not	PART
ftr-366	960	4	derived	derive	VERB
ftr-366	960	5	from	from	ADP
ftr-366	960	6	earnings	earning	NOUN
ftr-366	960	7	and	and	CCONJ
ftr-366	960	8	profits	profit	NOUN
ftr-366	960	9	.	.	PUNCT
ftr-366	961	1	but	but	CCONJ
ftr-366	961	2	to	to	PART
ftr-366	961	3	support	support	VERB
ftr-366	961	4	the	the	DET
ftr-366	961	5	cash	cash	NOUN
ftr-366	961	6	distributions	distribution	NOUN
ftr-366	961	7	that	that	PRON
ftr-366	961	8	ir	ir	PROPN
ftr-366	961	9	-	-	PROPN
ftr-366	961	10	ltd	ltd	PROPN
ftr-366	961	11	.	.	PROPN
ftr-366	961	12	has	have	AUX
ftr-366	961	13	consistently	consistently	ADV
ftr-366	961	14	paid	pay	VERB
ftr-366	961	15	to	to	ADP
ftr-366	961	16	its	its	PRON
ftr-366	961	17	shareholders	shareholder	NOUN
ftr-366	961	18	since	since	SCONJ
ftr-366	961	19	2002	2002	NUM
ftr-366	961	20	,	,	PUNCT
ftr-366	961	21	ultimately	ultimately	ADV
ftr-366	961	22	some	some	DET
ftr-366	961	23	members	member	NOUN
ftr-366	961	24	of	of	ADP
ftr-366	961	25	the	the	DET
ftr-366	961	26	group	group	NOUN
ftr-366	961	27	must	must	AUX
ftr-366	961	28	earn	earn	VERB
ftr-366	961	29	a	a	DET
ftr-366	961	30	profit	profit	NOUN
ftr-366	961	31	and	and	CCONJ
ftr-366	961	32	must	must	AUX
ftr-366	961	33	remit	remit	VERB
ftr-366	961	34	those	those	DET
ftr-366	961	35	earnings	earning	NOUN
ftr-366	961	36	to	to	ADP
ftr-366	961	37	the	the	DET
ftr-366	961	38	parent	parent	NOUN
ftr-366	961	39	.	.	PUNCT
ftr-366	962	1	3	3	X
ftr-366	962	2	.	.	X
ftr-366	962	3	the	the	DET
ftr-366	962	4	ir	ir	PROPN
ftr-366	962	5	-	-	PROPN
ftr-366	962	6	ltd	ltd	PROPN
ftr-366	962	7	.	.	PROPN
ftr-366	962	8	class	class	PROPN
ftr-366	962	9	b	b	PROPN
ftr-366	962	10	nonvoting	nonvote	VERB
ftr-366	962	11	stock	stock	NOUN
ftr-366	962	12	in	in	ADP
ftr-366	962	13	the	the	DET
ftr-366	962	14	reorganization	reorganization	NOUN
ftr-366	962	15	ir	ir	PROPN
ftr-366	962	16	-	-	PROPN
ftr-366	962	17	ltd	ltd	PROPN
ftr-366	962	18	.	.	PROPN
ftr-366	962	19	,	,	PUNCT
ftr-366	962	20	a	a	DET
ftr-366	962	21	publicly	publicly	ADV
ftr-366	962	22	held	hold	VERB
ftr-366	962	23	foreign	foreign	ADJ
ftr-366	962	24	corporation	corporation	NOUN
ftr-366	962	25	,	,	PUNCT
ftr-366	962	26	became	become	VERB
ftr-366	962	27	the	the	DET
ftr-366	962	28	new	new	ADJ
ftr-366	962	29	parent	parent	NOUN
ftr-366	962	30	of	of	ADP
ftr-366	962	31	the	the	DET
ftr-366	962	32	group	group	NOUN
ftr-366	962	33	.	.	PUNCT
ftr-366	963	1	it	it	PRON
ftr-366	963	2	was	be	AUX
ftr-366	963	3	unlikely	unlikely	ADJ
ftr-366	963	4	that	that	SCONJ
ftr-366	963	5	any	any	DET
ftr-366	963	6	u.s	u.s	PROPN
ftr-366	963	7	.	.	PROPN
ftr-366	963	8	person	person	NOUN
ftr-366	963	9	held	hold	VERB
ftr-366	963	10	10	10	NUM
ftr-366	963	11	%	%	NOUN
ftr-366	963	12	or	or	CCONJ
ftr-366	963	13	more	more	ADJ
ftr-366	963	14	of	of	ADP
ftr-366	963	15	the	the	DET
ftr-366	963	16	ir	ir	PROPN
ftr-366	963	17	-	-	PROPN
ftr-366	963	18	ltd	ltd	PROPN
ftr-366	963	19	.	.	PROPN
ftr-366	963	20	class	class	PROPN
ftr-366	963	21	a	a	DET
ftr-366	963	22	voting	vote	VERB
ftr-366	963	23	common	common	ADJ
ftr-366	963	24	stock	stock	NOUN
ftr-366	963	25	.	.	PUNCT
ftr-366	964	1	therefore	therefore	ADV
ftr-366	964	2	ir	ir	PROPN
ftr-366	964	3	-	-	PROPN
ftr-366	964	4	ltd	ltd	PROPN
ftr-366	964	5	.	.	PROPN
ftr-366	964	6	had	have	VERB
ftr-366	964	7	no	no	DET
ftr-366	964	8	u.s	u.s	PROPN
ftr-366	964	9	.	.	PROPN
ftr-366	964	10	shareholders	shareholder	NOUN
ftr-366	964	11	.	.	PUNCT
ftr-366	965	1	ir	ir	PROPN
ftr-366	965	2	-	-	PROPN
ftr-366	965	3	ltd	ltd	PROPN
ftr-366	965	4	.	.	PROPN
ftr-366	965	5	was	be	AUX
ftr-366	965	6	not	not	PART
ftr-366	965	7	a	a	DET
ftr-366	965	8	controlled	control	VERB
ftr-366	965	9	foreign	foreign	ADJ
ftr-366	965	10	corporation	corporation	NOUN
ftr-366	965	11	(	(	PUNCT
ftr-366	965	12	cfc	cfc	PROPN
ftr-366	965	13	)	)	PUNCT
ftr-366	965	14	.	.	PUNCT
ftr-366	966	1	199	199	NUM
ftr-366	966	2	also	also	ADV
ftr-366	966	3	in	in	ADP
ftr-366	966	4	the	the	DET
ftr-366	966	5	reorganization	reorganization	NOUN
ftr-366	966	6	,	,	PUNCT
ftr-366	966	7	ir	ir	PROPN
ftr-366	966	8	-	-	PROPN
ftr-366	966	9	nj	nj	PROPN
ftr-366	966	10	’s	’s	PART
ftr-366	966	11	former	former	ADJ
ftr-366	966	12	foreign	foreign	ADJ
ftr-366	966	13	subsidiaries	subsidiary	NOUN
ftr-366	966	14	became	become	VERB
ftr-366	966	15	subsidiaries	subsidiary	NOUN
ftr-366	966	16	of	of	ADP
ftr-366	966	17	ir	ir	PROPN
ftr-366	966	18	-	-	PROPN
ftr-366	966	19	ltd	ltd	NOUN
ftr-366	966	20	.	.	PROPN
ftr-366	966	21	as	as	SCONJ
ftr-366	966	22	explained	explain	VERB
ftr-366	966	23	above	above	ADV
ftr-366	966	24	,	,	PUNCT
ftr-366	966	25	those	those	DET
ftr-366	966	26	195	195	NUM
ftr-366	966	27	.	.	PUNCT
ftr-366	967	1	see	see	VERB
ftr-366	967	2	joel	joel	PROPN
ftr-366	967	3	d.	d.	PROPN
ftr-366	967	4	kuntz	kuntz	PROPN
ftr-366	967	5	&	&	CCONJ
ftr-366	967	6	robert	robert	PROPN
ftr-366	967	7	j.	j.	PROPN
ftr-366	967	8	peroni	peroni	PROPN
ftr-366	967	9	,	,	PUNCT
ftr-366	967	10	us	us	PROPN
ftr-366	967	11	international	international	ADJ
ftr-366	967	12	taxation	taxation	PROPN
ftr-366	967	13	¶	¶	PROPN
ftr-366	967	14	b6.02[11	b6.02[11	PROPN
ftr-366	967	15	]	]	X
ftr-366	967	16	(	(	PUNCT
ftr-366	967	17	warren	warren	PROPN
ftr-366	967	18	,	,	PUNCT
ftr-366	967	19	gorham	gorham	PROPN
ftr-366	967	20	&	&	CCONJ
ftr-366	967	21	lamont	lamont	PROPN
ftr-366	967	22	2008	2008	NUM
ftr-366	967	23	)	)	PUNCT
ftr-366	967	24	.	.	PUNCT
ftr-366	968	1	196	196	NUM
ftr-366	968	2	.	.	PUNCT
ftr-366	968	3	see	see	VERB
ftr-366	968	4	irc	irc	PROPN
ftr-366	968	5	§	§	PROPN
ftr-366	968	6	301(c)(2	301(c)(2	NUM
ftr-366	968	7	)	)	PUNCT
ftr-366	968	8	.	.	PUNCT
ftr-366	969	1	197	197	X
ftr-366	969	2	.	.	PUNCT
ftr-366	970	1	see	see	VERB
ftr-366	970	2	irc	irc	PROPN
ftr-366	970	3	§	§	PROPN
ftr-366	970	4	904(a	904(a	PROPN
ftr-366	970	5	)	)	PUNCT
ftr-366	970	6	;	;	PUNCT
ftr-366	970	7	bittker	bittker	NOUN
ftr-366	970	8	&	&	CCONJ
ftr-366	970	9	lokken	lokken	PROPN
ftr-366	970	10	,	,	PUNCT
ftr-366	970	11	supra	supra	PROPN
ftr-366	970	12	note	note	NOUN
ftr-366	970	13	6	6	NUM
ftr-366	970	14	¶	¶	NUM
ftr-366	970	15	73.3	73.3	NUM
ftr-366	970	16	.	.	PUNCT
ftr-366	971	1	198	198	NUM
ftr-366	971	2	.	.	PUNCT
ftr-366	972	1	irc	irc	PROPN
ftr-366	972	2	§	§	PROPN
ftr-366	972	3	301(c)(2	301(c)(2	NUM
ftr-366	972	4	)	)	PUNCT
ftr-366	972	5	.	.	PUNCT
ftr-366	973	1	if	if	SCONJ
ftr-366	973	2	nontaxable	nontaxable	ADJ
ftr-366	973	3	distributions	distribution	NOUN
ftr-366	973	4	exceed	exceed	VERB
ftr-366	973	5	the	the	DET
ftr-366	973	6	shareholder	shareholder	NOUN
ftr-366	973	7	’s	’s	PART
ftr-366	973	8	basis	basis	NOUN
ftr-366	973	9	,	,	PUNCT
ftr-366	973	10	the	the	DET
ftr-366	973	11	excess	excess	NOUN
ftr-366	973	12	is	be	AUX
ftr-366	973	13	treated	treat	VERB
ftr-366	973	14	as	as	ADP
ftr-366	973	15	gain	gain	NOUN
ftr-366	973	16	from	from	ADP
ftr-366	973	17	the	the	DET
ftr-366	973	18	sale	sale	NOUN
ftr-366	973	19	or	or	CCONJ
ftr-366	973	20	exchange	exchange	NOUN
ftr-366	973	21	of	of	ADP
ftr-366	973	22	property	property	NOUN
ftr-366	973	23	.	.	PUNCT
ftr-366	974	1	irc	irc	PROPN
ftr-366	974	2	§	§	PROPN
ftr-366	974	3	301(c)(3)(a	301(c)(3)(a	PROPN
ftr-366	974	4	)	)	PUNCT
ftr-366	974	5	.	.	PUNCT
ftr-366	975	1	199	199	NUM
ftr-366	975	2	.	.	PUNCT
ftr-366	976	1	see	see	VERB
ftr-366	976	2	irc	irc	PROPN
ftr-366	976	3	§	§	PROPN
ftr-366	976	4	957(a	957(a	PROPN
ftr-366	976	5	)	)	PUNCT
ftr-366	976	6	.	.	PUNCT
ftr-366	977	1	102	102	NUM
ftr-366	977	2	florida	florida	PROPN
ftr-366	977	3	tax	tax	NOUN
ftr-366	977	4	review	review	NOUN
ftr-366	977	5	[	[	X
ftr-366	977	6	vol	vol	NOUN
ftr-366	977	7	.	.	PUNCT
ftr-366	977	8	9:2	9:2	NUM
ftr-366	977	9	subsidiaries	subsidiary	NOUN
ftr-366	977	10	were	be	AUX
ftr-366	977	11	no	no	ADV
ftr-366	977	12	longer	long	ADV
ftr-366	977	13	cfcs	cfc	VERB
ftr-366	977	14	.	.	PUNCT
ftr-366	978	1	the	the	DET
ftr-366	978	2	foreign	foreign	ADJ
ftr-366	978	3	subsidiaries	subsidiary	NOUN
ftr-366	978	4	’	'	PUNCT
ftr-366	978	5	earnings	earning	NOUN
ftr-366	978	6	were	be	AUX
ftr-366	978	7	no	no	ADV
ftr-366	978	8	longer	long	ADV
ftr-366	978	9	potentially	potentially	ADV
ftr-366	978	10	subject	subject	ADJ
ftr-366	978	11	to	to	ADP
ftr-366	978	12	subpart	subpart	PROPN
ftr-366	978	13	f.	f.	PROPN
ftr-366	978	14	in	in	ADP
ftr-366	978	15	the	the	DET
ftr-366	978	16	reorganization	reorganization	NOUN
ftr-366	978	17	ir	ir	PROPN
ftr-366	978	18	-	-	PROPN
ftr-366	978	19	nj	nj	PROPN
ftr-366	978	20	received	receive	VERB
ftr-366	978	21	class	class	NOUN
ftr-366	978	22	b	b	PROPN
ftr-366	978	23	shares	share	NOUN
ftr-366	978	24	that	that	PRON
ftr-366	978	25	represented	represent	VERB
ftr-366	978	26	approximately	approximately	ADV
ftr-366	978	27	45	45	NUM
ftr-366	978	28	%	%	NOUN
ftr-366	978	29	of	of	ADP
ftr-366	978	30	the	the	DET
ftr-366	978	31	total	total	ADJ
ftr-366	978	32	value	value	NOUN
ftr-366	978	33	of	of	ADP
ftr-366	978	34	the	the	DET
ftr-366	978	35	ir	ir	PROPN
ftr-366	978	36	-	-	PROPN
ftr-366	978	37	ltd	ltd	PROPN
ftr-366	978	38	.	.	PROPN
ftr-366	978	39	shares	share	NOUN
ftr-366	978	40	.	.	PUNCT
ftr-366	979	1	200	200	NUM
ftr-366	979	2	the	the	DET
ftr-366	979	3	company	company	NOUN
ftr-366	979	4	knew	know	VERB
ftr-366	979	5	that	that	SCONJ
ftr-366	979	6	this	this	DET
ftr-366	979	7	structure	structure	NOUN
ftr-366	979	8	entailed	entail	VERB
ftr-366	979	9	some	some	DET
ftr-366	979	10	risks	risk	NOUN
ftr-366	979	11	.	.	PUNCT
ftr-366	980	1	201	201	NUM
ftr-366	980	2	refer	refer	VERB
ftr-366	980	3	again	again	ADV
ftr-366	980	4	to	to	PART
ftr-366	980	5	figure	figure	VERB
ftr-366	980	6	6	6	NUM
ftr-366	980	7	on	on	ADP
ftr-366	980	8	page	page	NOUN
ftr-366	980	9	1015	1015	NUM
ftr-366	980	10	.	.	PUNCT
ftr-366	981	1	through	through	ADP
ftr-366	981	2	its	its	PRON
ftr-366	981	3	ownership	ownership	NOUN
ftr-366	981	4	of	of	ADP
ftr-366	981	5	the	the	DET
ftr-366	981	6	b	b	PROPN
ftr-366	981	7	stock	stock	NOUN
ftr-366	981	8	,	,	PUNCT
ftr-366	981	9	ir	ir	PROPN
ftr-366	981	10	-	-	NOUN
ftr-366	981	11	nj	nj	PROPN
ftr-366	981	12	indirectly	indirectly	ADV
ftr-366	981	13	owned	own	VERB
ftr-366	981	14	45	45	NUM
ftr-366	981	15	%	%	NOUN
ftr-366	981	16	of	of	ADP
ftr-366	981	17	ir	ir	PROPN
ftr-366	981	18	-	-	PROPN
ftr-366	981	19	ltd	ltd	NOUN
ftr-366	981	20	.	.	PROPN
ftr-366	981	21	’s	’s	PART
ftr-366	981	22	newly	newly	ADV
ftr-366	981	23	acquired	acquire	VERB
ftr-366	981	24	foreign	foreign	ADJ
ftr-366	981	25	subsidiaries	subsidiary	NOUN
ftr-366	981	26	.	.	PUNCT
ftr-366	982	1	202	202	NUM
ftr-366	982	2	therefore	therefore	ADV
ftr-366	982	3	ir	ir	PROPN
ftr-366	982	4	-	-	PROPN
ftr-366	982	5	nj	nj	PROPN
ftr-366	982	6	was	be	AUX
ftr-366	982	7	a	a	DET
ftr-366	982	8	u.s	u.s	PROPN
ftr-366	982	9	.	.	PROPN
ftr-366	982	10	shareholder	shareholder	NOUN
ftr-366	982	11	of	of	ADP
ftr-366	982	12	those	those	DET
ftr-366	982	13	subsidiaries	subsidiary	NOUN
ftr-366	982	14	.	.	PUNCT
ftr-366	983	1	203	203	NUM
ftr-366	983	2	if	if	SCONJ
ftr-366	983	3	another	another	DET
ftr-366	983	4	u.s	u.s	PROPN
ftr-366	983	5	.	.	PROPN
ftr-366	983	6	person	person	NOUN
ftr-366	983	7	accumulated	accumulate	VERB
ftr-366	983	8	10	10	NUM
ftr-366	983	9	%	%	NOUN
ftr-366	983	10	or	or	CCONJ
ftr-366	983	11	more	more	ADJ
ftr-366	983	12	of	of	ADP
ftr-366	983	13	the	the	DET
ftr-366	983	14	class	class	NOUN
ftr-366	983	15	a	a	DET
ftr-366	983	16	stock	stock	NOUN
ftr-366	983	17	,	,	PUNCT
ftr-366	983	18	then	then	ADV
ftr-366	983	19	u.s	u.s	PROPN
ftr-366	983	20	.	.	PROPN
ftr-366	983	21	shareholders	shareholder	NOUN
ftr-366	983	22	would	would	AUX
ftr-366	983	23	indirectly	indirectly	ADV
ftr-366	983	24	own	own	VERB
ftr-366	983	25	more	more	ADJ
ftr-366	983	26	than	than	ADP
ftr-366	983	27	50	50	NUM
ftr-366	983	28	%	%	NOUN
ftr-366	983	29	of	of	ADP
ftr-366	983	30	the	the	DET
ftr-366	983	31	subsidiaries	subsidiary	NOUN
ftr-366	983	32	’	’	PART
ftr-366	983	33	voting	voting	NOUN
ftr-366	983	34	stock	stock	NOUN
ftr-366	983	35	.	.	PUNCT
ftr-366	984	1	this	this	PRON
ftr-366	984	2	would	would	AUX
ftr-366	984	3	cause	cause	VERB
ftr-366	984	4	the	the	DET
ftr-366	984	5	subsidiaries	subsidiary	NOUN
ftr-366	984	6	to	to	PART
ftr-366	984	7	become	become	VERB
ftr-366	984	8	cfcs	cfc	NOUN
ftr-366	984	9	,	,	PUNCT
ftr-366	984	10	204	204	NUM
ftr-366	984	11	thereby	thereby	ADV
ftr-366	984	12	defeating	defeat	VERB
ftr-366	984	13	a	a	DET
ftr-366	984	14	major	major	ADJ
ftr-366	984	15	purpose	purpose	NOUN
ftr-366	984	16	of	of	ADP
ftr-366	984	17	the	the	DET
ftr-366	984	18	reorganization	reorganization	NOUN
ftr-366	984	19	.	.	PUNCT
ftr-366	985	1	205	205	NUM
ftr-366	985	2	another	another	DET
ftr-366	985	3	risk	risk	NOUN
ftr-366	985	4	was	be	AUX
ftr-366	985	5	that	that	SCONJ
ftr-366	985	6	the	the	DET
ftr-366	985	7	irs	irs	PROPN
ftr-366	985	8	might	might	AUX
ftr-366	985	9	attempt	attempt	VERB
ftr-366	985	10	to	to	PART
ftr-366	985	11	classify	classify	VERB
ftr-366	985	12	the	the	DET
ftr-366	985	13	b	b	PROPN
ftr-366	985	14	stock	stock	NOUN
ftr-366	985	15	as	as	ADP
ftr-366	985	16	voting	vote	VERB
ftr-366	985	17	stock	stock	NOUN
ftr-366	985	18	for	for	ADP
ftr-366	985	19	purposes	purpose	NOUN
ftr-366	985	20	of	of	ADP
ftr-366	985	21	section	section	NOUN
ftr-366	985	22	951(b	951(b	PROPN
ftr-366	985	23	)	)	PUNCT
ftr-366	985	24	.	.	PUNCT
ftr-366	986	1	206	206	NUM
ftr-366	986	2	if	if	SCONJ
ftr-366	986	3	the	the	DET
ftr-366	986	4	irs	irs	PROPN
ftr-366	986	5	were	be	AUX
ftr-366	986	6	successful	successful	ADJ
ftr-366	986	7	,	,	PUNCT
ftr-366	986	8	then	then	ADV
ftr-366	986	9	ir	ir	PROPN
ftr-366	986	10	-	-	PROPN
ftr-366	986	11	nj	nj	PROPN
ftr-366	986	12	,	,	PUNCT
ftr-366	986	13	directly	directly	ADV
ftr-366	986	14	owning	own	VERB
ftr-366	986	15	45	45	NUM
ftr-366	986	16	%	%	NOUN
ftr-366	986	17	of	of	ADP
ftr-366	986	18	the	the	DET
ftr-366	986	19	voting	voting	NOUN
ftr-366	986	20	stock	stock	NOUN
ftr-366	986	21	,	,	PUNCT
ftr-366	986	22	would	would	AUX
ftr-366	986	23	become	become	VERB
ftr-366	986	24	a	a	DET
ftr-366	986	25	u.s	u.s	PROPN
ftr-366	986	26	.	.	PROPN
ftr-366	986	27	shareholder	shareholder	NOUN
ftr-366	986	28	of	of	ADP
ftr-366	986	29	ir	ir	PROPN
ftr-366	986	30	-	-	PROPN
ftr-366	986	31	ltd	ltd	NOUN
ftr-366	986	32	.	.	PROPN
ftr-366	986	33	207	207	NUM
ftr-366	986	34	if	if	SCONJ
ftr-366	986	35	another	another	DET
ftr-366	986	36	u.s	u.s	PROPN
ftr-366	986	37	.	.	PROPN
ftr-366	986	38	person	person	NOUN
ftr-366	986	39	accumulated	accumulate	VERB
ftr-366	986	40	10	10	NUM
ftr-366	986	41	%	%	NOUN
ftr-366	986	42	or	or	CCONJ
ftr-366	986	43	more	more	ADJ
ftr-366	986	44	of	of	ADP
ftr-366	986	45	the	the	DET
ftr-366	986	46	a	a	DET
ftr-366	986	47	stock	stock	NOUN
ftr-366	986	48	,	,	PUNCT
ftr-366	986	49	then	then	ADV
ftr-366	986	50	ir	ir	PROPN
ftr-366	986	51	-	-	PROPN
ftr-366	986	52	ltd	ltd	NOUN
ftr-366	986	53	.	.	PUNCT
ftr-366	987	1	itself	itself	PRON
ftr-366	987	2	would	would	AUX
ftr-366	987	3	become	become	VERB
ftr-366	987	4	a	a	DET
ftr-366	987	5	cfc	cfc	NOUN
ftr-366	987	6	,	,	PUNCT
ftr-366	987	7	defeating	defeat	VERB
ftr-366	987	8	a	a	DET
ftr-366	987	9	major	major	ADJ
ftr-366	987	10	purpose	purpose	NOUN
ftr-366	987	11	of	of	ADP
ftr-366	987	12	the	the	DET
ftr-366	987	13	reorganization	reorganization	NOUN
ftr-366	987	14	.	.	PUNCT
ftr-366	988	1	4	4	X
ftr-366	988	2	.	.	X
ftr-366	988	3	dividends	dividend	NOUN
ftr-366	988	4	on	on	ADP
ftr-366	988	5	the	the	DET
ftr-366	988	6	ir	ir	PROPN
ftr-366	988	7	-	-	PROPN
ftr-366	988	8	nj	nj	PROPN
ftr-366	988	9	stock	stock	NOUN
ftr-366	988	10	the	the	DET
ftr-366	988	11	u.s	u.s	PROPN
ftr-366	988	12	.	.	PROPN
ftr-366	988	13	imposes	impose	VERB
ftr-366	988	14	a	a	DET
ftr-366	988	15	30	30	NUM
ftr-366	988	16	%	%	NOUN
ftr-366	988	17	withholding	withholding	NOUN
ftr-366	988	18	tax	tax	NOUN
ftr-366	988	19	on	on	ADP
ftr-366	988	20	dividends	dividend	NOUN
ftr-366	988	21	that	that	PRON
ftr-366	988	22	a	a	DET
ftr-366	988	23	u.s	u.s	PROPN
ftr-366	988	24	.	.	PROPN
ftr-366	988	25	corporation	corporation	NOUN
ftr-366	988	26	pays	pay	VERB
ftr-366	988	27	to	to	ADP
ftr-366	988	28	its	its	PRON
ftr-366	988	29	foreign	foreign	ADJ
ftr-366	988	30	shareholders	shareholder	NOUN
ftr-366	988	31	.	.	PUNCT
ftr-366	989	1	208	208	NUM
ftr-366	989	2	if	if	SCONJ
ftr-366	989	3	a	a	DET
ftr-366	989	4	shareholder	shareholder	NOUN
ftr-366	989	5	is	be	AUX
ftr-366	989	6	a	a	DET
ftr-366	989	7	resident	resident	NOUN
ftr-366	989	8	of	of	ADP
ftr-366	989	9	a	a	DET
ftr-366	989	10	country	country	NOUN
ftr-366	989	11	that	that	PRON
ftr-366	989	12	has	have	VERB
ftr-366	989	13	a	a	DET
ftr-366	989	14	treaty	treaty	NOUN
ftr-366	989	15	with	with	ADP
ftr-366	989	16	the	the	DET
ftr-366	989	17	u.s	u.s	PROPN
ftr-366	989	18	.	.	PROPN
ftr-366	989	19	,	,	PUNCT
ftr-366	989	20	the	the	DET
ftr-366	989	21	treaty	treaty	NOUN
ftr-366	989	22	might	might	AUX
ftr-366	989	23	reduce	reduce	VERB
ftr-366	989	24	or	or	CCONJ
ftr-366	989	25	eliminate	eliminate	VERB
ftr-366	989	26	the	the	DET
ftr-366	989	27	tax	tax	NOUN
ftr-366	989	28	.	.	PUNCT
ftr-366	990	1	the	the	DET
ftr-366	990	2	u.s	u.s	PROPN
ftr-366	990	3	.	.	PROPN
ftr-366	990	4	does	do	AUX
ftr-366	990	5	not	not	PART
ftr-366	990	6	have	have	VERB
ftr-366	990	7	a	a	DET
ftr-366	990	8	tax	tax	NOUN
ftr-366	990	9	treaty	treaty	NOUN
ftr-366	990	10	with	with	ADP
ftr-366	990	11	bermuda	bermuda	PROPN
ftr-366	990	12	.	.	PUNCT
ftr-366	991	1	therefore	therefore	ADV
ftr-366	991	2	ir	ir	PROPN
ftr-366	991	3	-	-	PROPN
ftr-366	991	4	nj	nj	PROPN
ftr-366	991	5	would	would	AUX
ftr-366	991	6	have	have	VERB
ftr-366	991	7	to	to	PART
ftr-366	991	8	withhold	withhold	VERB
ftr-366	991	9	the	the	DET
ftr-366	991	10	30	30	NUM
ftr-366	991	11	%	%	NOUN
ftr-366	991	12	tax	tax	NOUN
ftr-366	991	13	from	from	ADP
ftr-366	991	14	dividends	dividend	NOUN
ftr-366	991	15	it	it	PRON
ftr-366	991	16	pays	pay	VERB
ftr-366	991	17	to	to	ADP
ftr-366	991	18	ir	ir	PROPN
ftr-366	991	19	-	-	PROPN
ftr-366	991	20	ltd	ltd	PROPN
ftr-366	991	21	.	.	PROPN
ftr-366	991	22	,	,	PUNCT
ftr-366	991	23	its	its	PRON
ftr-366	991	24	foreign	foreign	ADJ
ftr-366	991	25	parent	parent	NOUN
ftr-366	991	26	.	.	PUNCT
ftr-366	992	1	typically	typically	ADV
ftr-366	992	2	,	,	PUNCT
ftr-366	992	3	however	however	ADV
ftr-366	992	4	,	,	PUNCT
ftr-366	992	5	companies	company	NOUN
ftr-366	992	6	have	have	AUX
ftr-366	992	7	structured	structure	VERB
ftr-366	992	8	inversions	inversion	NOUN
ftr-366	992	9	so	so	SCONJ
ftr-366	992	10	that	that	SCONJ
ftr-366	992	11	the	the	DET
ftr-366	992	12	new	new	ADJ
ftr-366	992	13	foreign	foreign	ADJ
ftr-366	992	14	parent	parent	NOUN
ftr-366	992	15	or	or	CCONJ
ftr-366	992	16	a	a	DET
ftr-366	992	17	subsidiary	subsidiary	NOUN
ftr-366	992	18	qualifies	qualify	VERB
ftr-366	992	19	as	as	ADP
ftr-366	992	20	a	a	DET
ftr-366	992	21	resident	resident	NOUN
ftr-366	992	22	of	of	ADP
ftr-366	992	23	a	a	DET
ftr-366	992	24	country	country	NOUN
ftr-366	992	25	such	such	ADJ
ftr-366	992	26	as	as	ADP
ftr-366	992	27	barbados	barbado	NOUN
ftr-366	992	28	,	,	PUNCT
ftr-366	992	29	which	which	PRON
ftr-366	992	30	has	have	VERB
ftr-366	992	31	a	a	DET
ftr-366	992	32	treaty	treaty	NOUN
ftr-366	992	33	with	with	ADP
ftr-366	992	34	the	the	DET
ftr-366	992	35	u.s	u.s	PROPN
ftr-366	992	36	.	.	PROPN
ftr-366	992	37	the	the	DET
ftr-366	992	38	treaty	treaty	NOUN
ftr-366	992	39	reduces	reduce	VERB
ftr-366	992	40	the	the	DET
ftr-366	992	41	withholding	withholding	NOUN
ftr-366	992	42	tax	tax	NOUN
ftr-366	992	43	,	,	PUNCT
ftr-366	992	44	typically	typically	ADV
ftr-366	992	45	to	to	ADP
ftr-366	992	46	5	5	NUM
ftr-366	992	47	percent	percent	NOUN
ftr-366	992	48	.	.	PUNCT
ftr-366	993	1	209	209	NUM
ftr-366	993	2	meanwhile	meanwhile	ADV
ftr-366	993	3	,	,	PUNCT
ftr-366	993	4	by	by	ADP
ftr-366	993	5	taking	take	VERB
ftr-366	993	6	advantage	advantage	NOUN
ftr-366	993	7	of	of	ADP
ftr-366	993	8	the	the	DET
ftr-366	993	9	barbados	barbados	PROPN
ftr-366	993	10	international	international	ADJ
ftr-366	993	11	business	business	NOUN
ftr-366	993	12	companies	company	NOUN
ftr-366	993	13	(	(	PUNCT
ftr-366	993	14	ibc	ibc	PROPN
ftr-366	993	15	)	)	PUNCT
ftr-366	993	16	act	act	PROPN
ftr-366	993	17	,	,	PUNCT
ftr-366	993	18	the	the	DET
ftr-366	993	19	company	company	NOUN
ftr-366	993	20	200	200	NUM
ftr-366	993	21	.	.	PUNCT
ftr-366	994	1	ir	ir	PROPN
ftr-366	994	2	proxy	proxy	NOUN
ftr-366	994	3	/	/	SYM
ftr-366	994	4	prospectus	prospectus	NOUN
ftr-366	994	5	,	,	PUNCT
ftr-366	994	6	supra	supra	PROPN
ftr-366	994	7	note	note	NOUN
ftr-366	994	8	7	7	NUM
ftr-366	994	9	,	,	PUNCT
ftr-366	994	10	at	at	ADP
ftr-366	994	11	14	14	NUM
ftr-366	994	12	.	.	PUNCT
ftr-366	994	13	201	201	NUM
ftr-366	994	14	.	.	PUNCT
ftr-366	995	1	i	i	PRON
ftr-366	995	2	d.	d.	PROPN
ftr-366	995	3	202	202	NUM
ftr-366	995	4	.	.	PUNCT
ftr-366	996	1	see	see	VERB
ftr-366	996	2	irc	irc	PROPN
ftr-366	996	3	§	§	PROPN
ftr-366	996	4	958(a)(2	958(a)(2	NUM
ftr-366	996	5	)	)	PUNCT
ftr-366	996	6	.	.	PUNCT
ftr-366	997	1	203	203	NUM
ftr-366	997	2	.	.	PUNCT
ftr-366	998	1	irc	irc	PROPN
ftr-366	998	2	§	§	PROPN
ftr-366	998	3	951(b	951(b	PROPN
ftr-366	998	4	)	)	PUNCT
ftr-366	998	5	.	.	PUNCT
ftr-366	999	1	204	204	NUM
ftr-366	999	2	.	.	PUNCT
ftr-366	999	3	irc	irc	PROPN
ftr-366	999	4	§	§	PROPN
ftr-366	999	5	957(a	957(a	PROPN
ftr-366	999	6	)	)	PUNCT
ftr-366	999	7	.	.	PUNCT
ftr-366	1000	1	205	205	NUM
ftr-366	1000	2	.	.	PUNCT
ftr-366	1001	1	see	see	VERB
ftr-366	1001	2	peterson	peterson	PROPN
ftr-366	1001	3	&	&	CCONJ
ftr-366	1001	4	cohen	cohen	PROPN
ftr-366	1001	5	,	,	PUNCT
ftr-366	1001	6	supra	supra	PROPN
ftr-366	1001	7	note	note	PROPN
ftr-366	1001	8	6	6	NUM
ftr-366	1001	9	,	,	PUNCT
ftr-366	1001	10	at	at	ADP
ftr-366	1001	11	171	171	NUM
ftr-366	1001	12	.	.	PUNCT
ftr-366	1002	1	206	206	NUM
ftr-366	1002	2	.	.	PUNCT
ftr-366	1003	1	ir	ir	PROPN
ftr-366	1003	2	proxy	proxy	NOUN
ftr-366	1003	3	/	/	SYM
ftr-366	1003	4	prospectus	prospectus	NOUN
ftr-366	1003	5	,	,	PUNCT
ftr-366	1003	6	supra	supra	PROPN
ftr-366	1003	7	note	note	NOUN
ftr-366	1003	8	7	7	NUM
ftr-366	1003	9	,	,	PUNCT
ftr-366	1003	10	at	at	ADP
ftr-366	1003	11	14	14	NUM
ftr-366	1003	12	.	.	PUNCT
ftr-366	1003	13	207	207	NUM
ftr-366	1003	14	.	.	PUNCT
ftr-366	1004	1	irc	irc	PROPN
ftr-366	1004	2	§	§	PROPN
ftr-366	1004	3	951(b	951(b	PROPN
ftr-366	1004	4	)	)	PUNCT
ftr-366	1004	5	.	.	PUNCT
ftr-366	1005	1	208	208	NUM
ftr-366	1005	2	.	.	PUNCT
ftr-366	1005	3	see	see	VERB
ftr-366	1005	4	irc	irc	PROPN
ftr-366	1005	5	§	§	PROPN
ftr-366	1005	6	§	§	PROPN
ftr-366	1005	7	871(a)(1)(a	871(a)(1)(a	NUM
ftr-366	1005	8	)	)	PUNCT
ftr-366	1005	9	,	,	PUNCT
ftr-366	1005	10	881(a)(1	881(a)(1	NOUN
ftr-366	1005	11	)	)	PUNCT
ftr-366	1005	12	,	,	PUNCT
ftr-366	1005	13	1441	1441	NUM
ftr-366	1005	14	,	,	PUNCT
ftr-366	1005	15	1442	1442	NUM
ftr-366	1005	16	.	.	PUNCT
ftr-366	1006	1	209	209	NUM
ftr-366	1006	2	.	.	PUNCT
ftr-366	1007	1	treasury	treasury	NOUN
ftr-366	1007	2	inversion	inversion	NOUN
ftr-366	1007	3	study	study	NOUN
ftr-366	1007	4	,	,	PUNCT
ftr-366	1007	5	supra	supra	PROPN
ftr-366	1007	6	note	note	PROPN
ftr-366	1007	7	1	1	NUM
ftr-366	1007	8	,	,	PUNCT
ftr-366	1007	9	at	at	ADP
ftr-366	1007	10	12	12	NUM
ftr-366	1007	11	-	-	SYM
ftr-366	1007	12	13	13	NUM
ftr-366	1007	13	.	.	PUNCT
ftr-366	1007	14	2008	2008	NUM
ftr-366	1007	15	]	]	PUNCT
ftr-366	1007	16	corporate	corporate	ADJ
ftr-366	1007	17	expatriation	expatriation	NOUN
ftr-366	1007	18	103	103	NUM
ftr-366	1007	19	pays	pay	VERB
ftr-366	1007	20	barbados	barbado	NOUN
ftr-366	1007	21	tax	tax	NOUN
ftr-366	1007	22	at	at	ADP
ftr-366	1007	23	a	a	DET
ftr-366	1007	24	rate	rate	NOUN
ftr-366	1007	25	of	of	ADP
ftr-366	1007	26	only	only	ADV
ftr-366	1007	27	1	1	NUM
ftr-366	1007	28	%	%	NOUN
ftr-366	1007	29	to	to	ADP
ftr-366	1007	30	2.5	2.5	NUM
ftr-366	1007	31	%	%	NOUN
ftr-366	1007	32	,	,	PUNCT
ftr-366	1007	33	depending	depend	VERB
ftr-366	1007	34	on	on	ADP
ftr-366	1007	35	the	the	DET
ftr-366	1007	36	income	income	NOUN
ftr-366	1007	37	subject	subject	ADJ
ftr-366	1007	38	to	to	ADP
ftr-366	1007	39	tax	tax	NOUN
ftr-366	1007	40	.	.	PUNCT
ftr-366	1008	1	210	210	NUM
ftr-366	1009	1	but	but	CCONJ
ftr-366	1009	2	under	under	ADP
ftr-366	1009	3	a	a	DET
ftr-366	1009	4	new	new	ADJ
ftr-366	1009	5	protocol	protocol	NOUN
ftr-366	1009	6	to	to	ADP
ftr-366	1009	7	the	the	DET
ftr-366	1009	8	u.s.-barbados	u.s.-barbado	NOUN
ftr-366	1009	9	tax	tax	NOUN
ftr-366	1009	10	treaty	treaty	NOUN
ftr-366	1009	11	,	,	PUNCT
ftr-366	1009	12	211	211	NUM
ftr-366	1009	13	irltd	irltd	NOUN
ftr-366	1009	14	.	.	PUNCT
ftr-366	1010	1	will	will	AUX
ftr-366	1010	2	likely	likely	ADV
ftr-366	1010	3	fail	fail	VERB
ftr-366	1010	4	to	to	PART
ftr-366	1010	5	qualify	qualify	VERB
ftr-366	1010	6	for	for	ADP
ftr-366	1010	7	the	the	DET
ftr-366	1010	8	lower	low	ADJ
ftr-366	1010	9	withholding	withholding	NOUN
ftr-366	1010	10	rate	rate	NOUN
ftr-366	1010	11	.	.	PUNCT
ftr-366	1011	1	212	212	NUM
ftr-366	1011	2	the	the	DET
ftr-366	1011	3	new	new	ADJ
ftr-366	1011	4	protocol	protocol	NOUN
ftr-366	1011	5	tightens	tighten	VERB
ftr-366	1011	6	the	the	DET
ftr-366	1011	7	limitation	limitation	NOUN
ftr-366	1011	8	on	on	ADP
ftr-366	1011	9	benefits	benefit	NOUN
ftr-366	1011	10	article	article	NOUN
ftr-366	1011	11	of	of	ADP
ftr-366	1011	12	the	the	DET
ftr-366	1011	13	treaty	treaty	NOUN
ftr-366	1011	14	,	,	PUNCT
ftr-366	1011	15	effective	effective	ADJ
ftr-366	1011	16	february	february	PROPN
ftr-366	1011	17	1	1	NUM
ftr-366	1011	18	,	,	PUNCT
ftr-366	1011	19	2005	2005	NUM
ftr-366	1011	20	.	.	PUNCT
ftr-366	1012	1	213	213	NUM
ftr-366	1012	2	the	the	DET
ftr-366	1012	3	protocol	protocol	NOUN
ftr-366	1012	4	makes	make	VERB
ftr-366	1012	5	it	it	PRON
ftr-366	1012	6	more	more	ADV
ftr-366	1012	7	difficult	difficult	ADJ
ftr-366	1012	8	for	for	SCONJ
ftr-366	1012	9	a	a	DET
ftr-366	1012	10	foreign	foreign	ADJ
ftr-366	1012	11	company	company	NOUN
ftr-366	1012	12	such	such	ADJ
ftr-366	1012	13	as	as	ADP
ftr-366	1012	14	ir	ir	PROPN
ftr-366	1012	15	-	-	PROPN
ftr-366	1012	16	ltd	ltd	NOUN
ftr-366	1012	17	.	.	PROPN
ftr-366	1012	18	to	to	PART
ftr-366	1012	19	qualify	qualify	VERB
ftr-366	1012	20	as	as	ADP
ftr-366	1012	21	a	a	DET
ftr-366	1012	22	barbados	barbado	NOUN
ftr-366	1012	23	resident	resident	NOUN
ftr-366	1012	24	.	.	PUNCT
ftr-366	1013	1	if	if	SCONJ
ftr-366	1013	2	the	the	DET
ftr-366	1013	3	company	company	NOUN
ftr-366	1013	4	does	do	AUX
ftr-366	1013	5	not	not	PART
ftr-366	1013	6	qualify	qualify	VERB
ftr-366	1013	7	,	,	PUNCT
ftr-366	1013	8	then	then	ADV
ftr-366	1013	9	it	it	PRON
ftr-366	1013	10	is	be	AUX
ftr-366	1013	11	not	not	PART
ftr-366	1013	12	eligible	eligible	ADJ
ftr-366	1013	13	for	for	ADP
ftr-366	1013	14	the	the	DET
ftr-366	1013	15	reduced	reduce	VERB
ftr-366	1013	16	withholding	withholding	NOUN
ftr-366	1013	17	rates	rate	NOUN
ftr-366	1013	18	under	under	ADP
ftr-366	1013	19	the	the	DET
ftr-366	1013	20	interest	interest	NOUN
ftr-366	1013	21	or	or	CCONJ
ftr-366	1013	22	dividends	dividend	NOUN
ftr-366	1013	23	articles	article	NOUN
ftr-366	1013	24	of	of	ADP
ftr-366	1013	25	the	the	DET
ftr-366	1013	26	treaty	treaty	NOUN
ftr-366	1013	27	.	.	PUNCT
ftr-366	1014	1	therefore	therefore	ADV
ftr-366	1014	2	ir	ir	PROPN
ftr-366	1014	3	-	-	PROPN
ftr-366	1014	4	nj	nj	PROPN
ftr-366	1014	5	might	might	AUX
ftr-366	1014	6	have	have	VERB
ftr-366	1014	7	to	to	PART
ftr-366	1014	8	withhold	withhold	VERB
ftr-366	1014	9	u.s	u.s	PROPN
ftr-366	1014	10	.	.	PROPN
ftr-366	1014	11	tax	tax	NOUN
ftr-366	1014	12	at	at	ADP
ftr-366	1014	13	the	the	DET
ftr-366	1014	14	general	general	ADJ
ftr-366	1014	15	30	30	NUM
ftr-366	1014	16	%	%	NOUN
ftr-366	1014	17	rate	rate	NOUN
ftr-366	1014	18	.	.	PUNCT
ftr-366	1015	1	214	214	NUM
ftr-366	1015	2	5	5	NUM
ftr-366	1015	3	.	.	PUNCT
ftr-366	1016	1	the	the	DET
ftr-366	1016	2	debt	debt	NOUN
ftr-366	1016	3	in	in	ADP
ftr-366	1016	4	the	the	DET
ftr-366	1016	5	reorganization	reorganization	NOUN
ftr-366	1016	6	ir	ir	PROPN
ftr-366	1016	7	-	-	PROPN
ftr-366	1016	8	nj	nj	PROPN
ftr-366	1016	9	transferred	transfer	VERB
ftr-366	1016	10	certain	certain	ADJ
ftr-366	1016	11	subsidiaries	subsidiary	NOUN
ftr-366	1016	12	and	and	CCONJ
ftr-366	1016	13	issued	issue	VERB
ftr-366	1016	14	certain	certain	ADJ
ftr-366	1016	15	debt	debt	NOUN
ftr-366	1016	16	in	in	ADP
ftr-366	1016	17	exchange	exchange	NOUN
ftr-366	1016	18	for	for	ADP
ftr-366	1016	19	ir	ir	PROPN
ftr-366	1016	20	-	-	PROPN
ftr-366	1016	21	ltd	ltd	PROPN
ftr-366	1016	22	.	.	PROPN
ftr-366	1016	23	class	class	PROPN
ftr-366	1016	24	b	b	PROPN
ftr-366	1016	25	stock	stock	NOUN
ftr-366	1016	26	.	.	PUNCT
ftr-366	1017	1	the	the	DET
ftr-366	1017	2	debt	debt	NOUN
ftr-366	1017	3	was	be	AUX
ftr-366	1017	4	an	an	DET
ftr-366	1017	5	intercompany	intercompany	NOUN
ftr-366	1017	6	note	note	NOUN
ftr-366	1017	7	for	for	ADP
ftr-366	1017	8	about	about	ADV
ftr-366	1017	9	$	$	SYM
ftr-366	1017	10	3.6	3.6	NUM
ftr-366	1017	11	billion	billion	NUM
ftr-366	1017	12	.	.	PUNCT
ftr-366	1018	1	215	215	NUM
ftr-366	1018	2	the	the	DET
ftr-366	1018	3	note	note	NOUN
ftr-366	1018	4	had	have	VERB
ftr-366	1018	5	an	an	DET
ftr-366	1018	6	11	11	NUM
ftr-366	1018	7	%	%	NOUN
ftr-366	1018	8	fixed	fix	VERB
ftr-366	1018	9	interest	interest	NOUN
ftr-366	1018	10	rate	rate	NOUN
ftr-366	1018	11	.	.	PUNCT
ftr-366	1019	1	216	216	NUM
ftr-366	1019	2	in	in	ADP
ftr-366	1019	3	2002	2002	NUM
ftr-366	1019	4	ir	ir	PROPN
ftr-366	1019	5	-	-	PROPN
ftr-366	1019	6	ltd	ltd	PROPN
ftr-366	1019	7	.	.	PROPN
ftr-366	1019	8	contributed	contribute	VERB
ftr-366	1019	9	the	the	DET
ftr-366	1019	10	note	note	NOUN
ftr-366	1019	11	to	to	ADP
ftr-366	1019	12	a	a	DET
ftr-366	1019	13	subsidiary	subsidiary	NOUN
ftr-366	1019	14	,	,	PUNCT
ftr-366	1019	15	which	which	PRON
ftr-366	1019	16	subsequently	subsequently	ADV
ftr-366	1019	17	contributed	contribute	VERB
ftr-366	1019	18	portions	portion	NOUN
ftr-366	1019	19	of	of	ADP
ftr-366	1019	20	the	the	DET
ftr-366	1019	21	note	note	NOUN
ftr-366	1019	22	to	to	ADP
ftr-366	1019	23	several	several	ADJ
ftr-366	1019	24	other	other	ADJ
ftr-366	1019	25	subsidiaries	subsidiary	NOUN
ftr-366	1019	26	.	.	PUNCT
ftr-366	1020	1	217	217	NUM
ftr-366	1020	2	the	the	DET
ftr-366	1020	3	interest	interest	NOUN
ftr-366	1020	4	that	that	PRON
ftr-366	1020	5	ir	ir	PROPN
ftr-366	1020	6	-	-	PROPN
ftr-366	1020	7	nj	nj	PROPN
ftr-366	1020	8	pays	pay	VERB
ftr-366	1020	9	to	to	ADP
ftr-366	1020	10	ir	ir	PROPN
ftr-366	1020	11	-	-	PROPN
ftr-366	1020	12	ltd	ltd	PROPN
ftr-366	1020	13	.	.	PROPN
ftr-366	1020	14	or	or	CCONJ
ftr-366	1020	15	its	its	PRON
ftr-366	1020	16	foreign	foreign	ADJ
ftr-366	1020	17	affiliates	affiliate	NOUN
ftr-366	1020	18	on	on	ADP
ftr-366	1020	19	the	the	DET
ftr-366	1020	20	debt	debt	NOUN
ftr-366	1020	21	is	be	AUX
ftr-366	1020	22	potentially	potentially	ADV
ftr-366	1020	23	subject	subject	ADJ
ftr-366	1020	24	to	to	ADP
ftr-366	1020	25	30	30	NUM
ftr-366	1020	26	%	%	NOUN
ftr-366	1020	27	u.s	u.s	PROPN
ftr-366	1020	28	.	.	PROPN
ftr-366	1020	29	withholding	withholding	NOUN
ftr-366	1020	30	tax	tax	NOUN
ftr-366	1020	31	.	.	PUNCT
ftr-366	1021	1	218	218	NUM
ftr-366	1021	2	the	the	DET
ftr-366	1021	3	“	"	PUNCT
ftr-366	1021	4	portfolio	portfolio	NOUN
ftr-366	1021	5	interest	interest	NOUN
ftr-366	1021	6	”	"	PUNCT
ftr-366	1021	7	exception	exception	NOUN
ftr-366	1021	8	to	to	ADP
ftr-366	1021	9	the	the	DET
ftr-366	1021	10	withholding	withholding	NOUN
ftr-366	1021	11	rule	rule	NOUN
ftr-366	1021	12	does	do	AUX
ftr-366	1021	13	not	not	PART
ftr-366	1021	14	apply	apply	VERB
ftr-366	1021	15	because	because	SCONJ
ftr-366	1021	16	ir	ir	PROPN
ftr-366	1021	17	-	-	PROPN
ftr-366	1021	18	ltd	ltd	PROPN
ftr-366	1021	19	.	.	PROPN
ftr-366	1022	1	(	(	PUNCT
ftr-366	1022	2	or	or	CCONJ
ftr-366	1022	3	under	under	ADP
ftr-366	1022	4	the	the	DET
ftr-366	1022	5	attribution	attribution	NOUN
ftr-366	1022	6	rules	rule	NOUN
ftr-366	1022	7	,	,	PUNCT
ftr-366	1022	8	another	another	DET
ftr-366	1022	9	subsidiary	subsidiary	NOUN
ftr-366	1022	10	holding	hold	VERB
ftr-366	1022	11	the	the	DET
ftr-366	1022	12	debt	debt	NOUN
ftr-366	1022	13	)	)	PUNCT
ftr-366	1022	14	is	be	AUX
ftr-366	1022	15	a	a	DET
ftr-366	1022	16	10	10	NUM
ftr-366	1022	17	%	%	NOUN
ftr-366	1022	18	210	210	NUM
ftr-366	1022	19	.	.	PUNCT
ftr-366	1023	1	i	i	PRON
ftr-366	1023	2	d.	d.	PROPN
ftr-366	1023	3	at	at	ADP
ftr-366	1023	4	12	12	NUM
ftr-366	1023	5	-	-	SYM
ftr-366	1023	6	13	13	NUM
ftr-366	1023	7	&	&	CCONJ
ftr-366	1023	8	n.27	n.27	PROPN
ftr-366	1023	9	;	;	PUNCT
ftr-366	1023	10	michael	michael	PROPN
ftr-366	1023	11	j.	j.	PROPN
ftr-366	1023	12	miller	miller	PROPN
ftr-366	1023	13	,	,	PUNCT
ftr-366	1023	14	pending	pende	VERB
ftr-366	1023	15	protocol	protocol	NOUN
ftr-366	1023	16	will	will	AUX
ftr-366	1023	17	prevent	prevent	VERB
ftr-366	1023	18	inverted	inverted	ADJ
ftr-366	1023	19	corporations	corporation	NOUN
ftr-366	1023	20	from	from	ADP
ftr-366	1023	21	accessing	access	VERB
ftr-366	1023	22	the	the	DET
ftr-366	1023	23	barbados	barbado	NOUN
ftr-366	1023	24	treaty	treaty	NOUN
ftr-366	1023	25	,	,	PUNCT
ftr-366	1023	26	33	33	NUM
ftr-366	1023	27	tax	tax	NOUN
ftr-366	1023	28	mgm’t	mgm’t	PROPN
ftr-366	1023	29	int’l	int’l	NUM
ftr-366	1023	30	j.	j.	PROPN
ftr-366	1023	31	643	643	NUM
ftr-366	1023	32	(	(	PUNCT
ftr-366	1023	33	nov	nov	PROPN
ftr-366	1023	34	.	.	PROPN
ftr-366	1023	35	12	12	NUM
ftr-366	1023	36	,	,	PUNCT
ftr-366	1023	37	2004	2004	NUM
ftr-366	1023	38	)	)	PUNCT
ftr-366	1023	39	.	.	PUNCT
ftr-366	1024	1	211	211	NUM
ftr-366	1024	2	.	.	PUNCT
ftr-366	1025	1	second	second	ADJ
ftr-366	1025	2	protocol	protocol	NOUN
ftr-366	1025	3	amending	amend	VERB
ftr-366	1025	4	the	the	DET
ftr-366	1025	5	convention	convention	NOUN
ftr-366	1025	6	for	for	ADP
ftr-366	1025	7	the	the	DET
ftr-366	1025	8	avoidance	avoidance	NOUN
ftr-366	1025	9	of	of	ADP
ftr-366	1025	10	double	double	ADJ
ftr-366	1025	11	taxation	taxation	NOUN
ftr-366	1025	12	and	and	CCONJ
ftr-366	1025	13	the	the	DET
ftr-366	1025	14	prevention	prevention	NOUN
ftr-366	1025	15	of	of	ADP
ftr-366	1025	16	fiscal	fiscal	ADJ
ftr-366	1025	17	evasion	evasion	NOUN
ftr-366	1025	18	with	with	ADP
ftr-366	1025	19	respect	respect	NOUN
ftr-366	1025	20	to	to	ADP
ftr-366	1025	21	taxes	taxis	NOUN
ftr-366	1025	22	on	on	ADP
ftr-366	1025	23	income	income	NOUN
ftr-366	1025	24	,	,	PUNCT
ftr-366	1025	25	u.s.-barb	u.s.-barb	PROPN
ftr-366	1025	26	.	.	PROPN
ftr-366	1025	27	,	,	PUNCT
ftr-366	1025	28	jul	jul	PROPN
ftr-366	1025	29	.	.	PROPN
ftr-366	1025	30	14	14	NUM
ftr-366	1025	31	,	,	PUNCT
ftr-366	1025	32	2004	2004	NUM
ftr-366	1025	33	,	,	PUNCT
ftr-366	1025	34	s.	s.	PROPN
ftr-366	1025	35	treaty	treaty	PROPN
ftr-366	1025	36	doc	doc	PROPN
ftr-366	1025	37	.	.	PUNCT
ftr-366	1026	1	no	no	INTJ
ftr-366	1026	2	.	.	NOUN
ftr-366	1027	1	108	108	NUM
ftr-366	1027	2	-	-	SYM
ftr-366	1027	3	26	26	NUM
ftr-366	1027	4	.	.	PUNCT
ftr-366	1028	1	212	212	NUM
ftr-366	1028	2	.	.	PUNCT
ftr-366	1029	1	see	see	VERB
ftr-366	1029	2	janette	janette	PROPN
ftr-366	1029	3	zive	zive	PROPN
ftr-366	1029	4	,	,	PUNCT
ftr-366	1029	5	ian	ian	PROPN
ftr-366	1029	6	bristol	bristol	PROPN
ftr-366	1029	7	,	,	PUNCT
ftr-366	1029	8	steve	steve	PROPN
ftr-366	1029	9	fernandes	fernandes	PROPN
ftr-366	1029	10	,	,	PUNCT
ftr-366	1029	11	and	and	CCONJ
ftr-366	1029	12	james	james	PROPN
ftr-366	1029	13	payne	payne	PROPN
ftr-366	1029	14	,	,	PUNCT
ftr-366	1029	15	new	new	ADJ
ftr-366	1029	16	protocol	protocol	NOUN
ftr-366	1029	17	to	to	PART
ftr-366	1029	18	u.s.-barbados	u.s.-barbado	VERB
ftr-366	1029	19	income	income	NOUN
ftr-366	1029	20	tax	tax	NOUN
ftr-366	1029	21	treaty	treaty	NOUN
ftr-366	1029	22	may	may	AUX
ftr-366	1029	23	mean	mean	VERB
ftr-366	1029	24	restructuring	restructure	VERB
ftr-366	1029	25	for	for	ADP
ftr-366	1029	26	some	some	DET
ftr-366	1029	27	foreign	foreign	ADJ
ftr-366	1029	28	multinationals	multinational	NOUN
ftr-366	1029	29	,	,	PUNCT
ftr-366	1029	30	16	16	NUM
ftr-366	1029	31	j.	j.	PROPN
ftr-366	1029	32	int’l	int’l	NUM
ftr-366	1029	33	tax’n	tax’n	NUM
ftr-366	1029	34	38	38	NUM
ftr-366	1029	35	,	,	PUNCT
ftr-366	1029	36	41	41	NUM
ftr-366	1029	37	(	(	PUNCT
ftr-366	1029	38	may	may	NOUN
ftr-366	1029	39	2005	2005	NUM
ftr-366	1029	40	)	)	PUNCT
ftr-366	1029	41	;	;	PUNCT
ftr-366	1029	42	dep’t	dep’t	NOUN
ftr-366	1029	43	of	of	ADP
ftr-366	1029	44	treasury	treasury	PROPN
ftr-366	1029	45	,	,	PUNCT
ftr-366	1029	46	report	report	NOUN
ftr-366	1029	47	to	to	ADP
ftr-366	1029	48	the	the	DET
ftr-366	1029	49	congress	congress	PROPN
ftr-366	1029	50	on	on	ADP
ftr-366	1029	51	earnings	earning	NOUN
ftr-366	1029	52	stripping	stripping	NOUN
ftr-366	1029	53	,	,	PUNCT
ftr-366	1029	54	transfer	transfer	NOUN
ftr-366	1029	55	pricing	pricing	NOUN
ftr-366	1029	56	and	and	CCONJ
ftr-366	1029	57	u.s	u.s	PROPN
ftr-366	1029	58	.	.	PROPN
ftr-366	1029	59	income	income	NOUN
ftr-366	1029	60	tax	tax	NOUN
ftr-366	1029	61	treaties	treaty	NOUN
ftr-366	1029	62	80	80	NUM
ftr-366	1029	63	-	-	SYM
ftr-366	1029	64	81	81	NUM
ftr-366	1029	65	(	(	PUNCT
ftr-366	1029	66	nov	nov	PROPN
ftr-366	1029	67	.	.	PROPN
ftr-366	1029	68	2007	2007	NUM
ftr-366	1029	69	)	)	PUNCT
ftr-366	1029	70	,	,	PUNCT
ftr-366	1029	71	available	available	ADJ
ftr-366	1029	72	at	at	ADP
ftr-366	1029	73	www.treas.gov/offices/taxpolicy/library/ajca2007.pdf	www.treas.gov/offices/taxpolicy/library/ajca2007.pdf	PUNCT
ftr-366	1030	1	[	[	X
ftr-366	1030	2	hereinafter	hereinafter	NOUN
ftr-366	1030	3	2007	2007	NUM
ftr-366	1030	4	treasury	treasury	NOUN
ftr-366	1030	5	earnings	earning	NOUN
ftr-366	1030	6	stripping	strip	VERB
ftr-366	1030	7	report	report	NOUN
ftr-366	1030	8	]	]	X
ftr-366	1030	9	.	.	PUNCT
ftr-366	1030	10	213	213	NUM
ftr-366	1030	11	.	.	PUNCT
ftr-366	1030	12	zive	zive	NUM
ftr-366	1030	13	et	et	PROPN
ftr-366	1030	14	al	al	PROPN
ftr-366	1030	15	.	.	PROPN
ftr-366	1030	16	,	,	PUNCT
ftr-366	1030	17	supra	supra	PROPN
ftr-366	1030	18	note	note	PROPN
ftr-366	1030	19	212	212	NUM
ftr-366	1030	20	,	,	PUNCT
ftr-366	1030	21	at	at	ADP
ftr-366	1030	22	40	40	NUM
ftr-366	1030	23	.	.	PUNCT
ftr-366	1031	1	214	214	NUM
ftr-366	1031	2	.	.	PUNCT
ftr-366	1032	1	a	a	DET
ftr-366	1032	2	thorough	thorough	ADJ
ftr-366	1032	3	discussion	discussion	NOUN
ftr-366	1032	4	of	of	ADP
ftr-366	1032	5	this	this	DET
ftr-366	1032	6	topic	topic	NOUN
ftr-366	1032	7	would	would	AUX
ftr-366	1032	8	constitute	constitute	VERB
ftr-366	1032	9	another	another	DET
ftr-366	1032	10	article	article	NOUN
ftr-366	1032	11	.	.	PUNCT
ftr-366	1033	1	for	for	ADP
ftr-366	1033	2	more	more	ADJ
ftr-366	1033	3	in	in	ADP
ftr-366	1033	4	-	-	PUNCT
ftr-366	1033	5	depth	depth	NOUN
ftr-366	1033	6	analysis	analysis	NOUN
ftr-366	1033	7	,	,	PUNCT
ftr-366	1033	8	see	see	VERB
ftr-366	1033	9	zive	zive	NOUN
ftr-366	1033	10	et	et	PROPN
ftr-366	1033	11	al	al	PROPN
ftr-366	1033	12	.	.	PROPN
ftr-366	1033	13	,	,	PUNCT
ftr-366	1033	14	supra	supra	PROPN
ftr-366	1033	15	note	note	PROPN
ftr-366	1033	16	212	212	NUM
ftr-366	1033	17	;	;	PUNCT
ftr-366	1033	18	miller	miller	PROPN
ftr-366	1033	19	,	,	PUNCT
ftr-366	1033	20	supra	supra	PROPN
ftr-366	1033	21	note	note	NOUN
ftr-366	1033	22	210	210	NUM
ftr-366	1033	23	.	.	PUNCT
ftr-366	1034	1	215	215	NUM
ftr-366	1034	2	.	.	PUNCT
ftr-366	1035	1	ingersoll	ingersoll	PROPN
ftr-366	1035	2	-	-	PUNCT
ftr-366	1035	3	rand	rand	PROPN
ftr-366	1035	4	co.	co.	PROPN
ftr-366	1035	5	ltd	ltd	PROPN
ftr-366	1035	6	.	.	PROPN
ftr-366	1035	7	2002	2002	NUM
ftr-366	1035	8	financial	financial	ADJ
ftr-366	1035	9	report	report	NOUN
ftr-366	1035	10	52	52	NUM
ftr-366	1035	11	(	(	PUNCT
ftr-366	1035	12	2003	2003	NUM
ftr-366	1035	13	)	)	PUNCT
ftr-366	1036	1	.	.	PUNCT
ftr-366	1037	1	the	the	DET
ftr-366	1037	2	exact	exact	ADJ
ftr-366	1037	3	amount	amount	NOUN
ftr-366	1037	4	of	of	ADP
ftr-366	1037	5	the	the	DET
ftr-366	1037	6	note	note	NOUN
ftr-366	1037	7	was	be	AUX
ftr-366	1037	8	$	$	SYM
ftr-366	1037	9	3,647.4	3,647.4	NUM
ftr-366	1037	10	million	million	NUM
ftr-366	1037	11	.	.	PUNCT
ftr-366	1038	1	ingersoll	ingersoll	PROPN
ftr-366	1038	2	-	-	PUNCT
ftr-366	1038	3	rand	rand	PROPN
ftr-366	1038	4	co.	co.	PROPN
ftr-366	1038	5	ltd	ltd	PROPN
ftr-366	1038	6	.	.	PROPN
ftr-366	1038	7	2001	2001	NUM
ftr-366	1038	8	financial	financial	ADJ
ftr-366	1038	9	report	report	NOUN
ftr-366	1038	10	,	,	PUNCT
ftr-366	1038	11	supra	supra	PROPN
ftr-366	1038	12	note	note	PROPN
ftr-366	1038	13	11	11	NUM
ftr-366	1038	14	,	,	PUNCT
ftr-366	1038	15	at	at	ADP
ftr-366	1038	16	46	46	NUM
ftr-366	1038	17	(	(	PUNCT
ftr-366	1038	18	condensed	condense	VERB
ftr-366	1038	19	consolidating	consolidating	NOUN
ftr-366	1038	20	balance	balance	NOUN
ftr-366	1038	21	sheet	sheet	NOUN
ftr-366	1038	22	)	)	PUNCT
ftr-366	1038	23	.	.	PUNCT
ftr-366	1039	1	216	216	NUM
ftr-366	1039	2	.	.	X
ftr-366	1039	3	ingersoll	ingersoll	PROPN
ftr-366	1039	4	-	-	PUNCT
ftr-366	1039	5	rand	rand	PROPN
ftr-366	1039	6	co.	co.	PROPN
ftr-366	1039	7	ltd	ltd	PROPN
ftr-366	1039	8	.	.	PROPN
ftr-366	1039	9	2002	2002	NUM
ftr-366	1039	10	financial	financial	ADJ
ftr-366	1039	11	report	report	NOUN
ftr-366	1039	12	52	52	NUM
ftr-366	1039	13	(	(	PUNCT
ftr-366	1039	14	2003	2003	NUM
ftr-366	1039	15	)	)	PUNCT
ftr-366	1039	16	.	.	PUNCT
ftr-366	1040	1	217	217	NUM
ftr-366	1040	2	.	.	PUNCT
ftr-366	1041	1	i	i	PRON
ftr-366	1041	2	d.	d.	PROPN
ftr-366	1041	3	218	218	NUM
ftr-366	1041	4	.	.	PUNCT
ftr-366	1042	1	irc	irc	PROPN
ftr-366	1042	2	§	§	PROPN
ftr-366	1042	3	§	§	PROPN
ftr-366	1042	4	881	881	NUM
ftr-366	1042	5	,	,	PUNCT
ftr-366	1042	6	1442	1442	NUM
ftr-366	1042	7	.	.	PUNCT
ftr-366	1043	1	104	104	NUM
ftr-366	1043	2	florida	florida	PROPN
ftr-366	1043	3	tax	tax	NOUN
ftr-366	1043	4	review	review	NOUN
ftr-366	1044	1	[	[	X
ftr-366	1044	2	vol	vol	NOUN
ftr-366	1044	3	.	.	PUNCT
ftr-366	1044	4	9:2	9:2	NUM
ftr-366	1044	5	shareholder	shareholder	NOUN
ftr-366	1044	6	of	of	ADP
ftr-366	1044	7	the	the	DET
ftr-366	1044	8	debtor	debtor	NOUN
ftr-366	1044	9	,	,	PUNCT
ftr-366	1044	10	ir	ir	PROPN
ftr-366	1044	11	-	-	PROPN
ftr-366	1044	12	nj	nj	PROPN
ftr-366	1044	13	.	.	PROPN
ftr-366	1044	14	219	219	NUM
ftr-366	1044	15	a	a	DET
ftr-366	1044	16	lower	low	ADJ
ftr-366	1044	17	withholding	withholding	NOUN
ftr-366	1044	18	rate	rate	NOUN
ftr-366	1044	19	might	might	AUX
ftr-366	1044	20	apply	apply	VERB
ftr-366	1044	21	if	if	SCONJ
ftr-366	1044	22	the	the	DET
ftr-366	1044	23	note	note	NOUN
ftr-366	1044	24	holder	holder	NOUN
ftr-366	1044	25	is	be	AUX
ftr-366	1044	26	a	a	DET
ftr-366	1044	27	resident	resident	NOUN
ftr-366	1044	28	of	of	ADP
ftr-366	1044	29	a	a	DET
ftr-366	1044	30	country	country	NOUN
ftr-366	1044	31	with	with	ADP
ftr-366	1044	32	a	a	DET
ftr-366	1044	33	favorable	favorable	ADJ
ftr-366	1044	34	treaty	treaty	NOUN
ftr-366	1044	35	with	with	ADP
ftr-366	1044	36	the	the	DET
ftr-366	1044	37	u.s	u.s	PROPN
ftr-366	1044	38	.	.	PROPN
ftr-366	1044	39	if	if	SCONJ
ftr-366	1044	40	the	the	DET
ftr-366	1044	41	interest	interest	NOUN
ftr-366	1044	42	that	that	PRON
ftr-366	1044	43	ir	ir	PROPN
ftr-366	1044	44	-	-	PROPN
ftr-366	1044	45	nj	nj	PROPN
ftr-366	1044	46	pays	pay	VERB
ftr-366	1044	47	on	on	ADP
ftr-366	1044	48	the	the	DET
ftr-366	1044	49	note	note	NOUN
ftr-366	1044	50	is	be	AUX
ftr-366	1044	51	deductible	deductible	ADJ
ftr-366	1044	52	,	,	PUNCT
ftr-366	1044	53	then	then	ADV
ftr-366	1044	54	the	the	DET
ftr-366	1044	55	group	group	NOUN
ftr-366	1044	56	can	can	AUX
ftr-366	1044	57	effectively	effectively	ADV
ftr-366	1044	58	strip	strip	VERB
ftr-366	1044	59	earnings	earning	NOUN
ftr-366	1044	60	from	from	ADP
ftr-366	1044	61	the	the	DET
ftr-366	1044	62	u.s	u.s	PROPN
ftr-366	1044	63	.	.	PROPN
ftr-366	1044	64	tax	tax	NOUN
ftr-366	1044	65	base	base	NOUN
ftr-366	1044	66	.	.	PUNCT
ftr-366	1045	1	meanwhile	meanwhile	ADV
ftr-366	1045	2	the	the	DET
ftr-366	1045	3	interest	interest	NOUN
ftr-366	1045	4	that	that	PRON
ftr-366	1045	5	ir	ir	PROPN
ftr-366	1045	6	-	-	PROPN
ftr-366	1045	7	ltd	ltd	PROPN
ftr-366	1045	8	.	.	PROPN
ftr-366	1045	9	or	or	CCONJ
ftr-366	1045	10	a	a	DET
ftr-366	1045	11	subsidiary	subsidiary	NOUN
ftr-366	1045	12	earns	earn	VERB
ftr-366	1045	13	on	on	ADP
ftr-366	1045	14	the	the	DET
ftr-366	1045	15	note	note	NOUN
ftr-366	1045	16	might	might	AUX
ftr-366	1045	17	be	be	AUX
ftr-366	1045	18	subject	subject	ADJ
ftr-366	1045	19	to	to	ADP
ftr-366	1045	20	little	little	ADJ
ftr-366	1045	21	or	or	CCONJ
ftr-366	1045	22	no	no	PRON
ftr-366	1045	23	tax	tax	NOUN
ftr-366	1045	24	in	in	ADP
ftr-366	1045	25	the	the	DET
ftr-366	1045	26	foreign	foreign	ADJ
ftr-366	1045	27	creditor	creditor	NOUN
ftr-366	1045	28	’s	’s	PART
ftr-366	1045	29	country	country	NOUN
ftr-366	1045	30	of	of	ADP
ftr-366	1045	31	residence	residence	NOUN
ftr-366	1045	32	.	.	PUNCT
ftr-366	1046	1	220	220	NUM
ftr-366	1046	2	section	section	NOUN
ftr-366	1046	3	163(j	163(j	PROPN
ftr-366	1046	4	)	)	PUNCT
ftr-366	1046	5	limits	limit	VERB
ftr-366	1046	6	a	a	DET
ftr-366	1046	7	corporation	corporation	NOUN
ftr-366	1046	8	’s	’s	PART
ftr-366	1046	9	ability	ability	NOUN
ftr-366	1046	10	to	to	PART
ftr-366	1046	11	deduct	deduct	VERB
ftr-366	1046	12	interest	interest	NOUN
ftr-366	1046	13	paid	pay	VERB
ftr-366	1046	14	to	to	ADP
ftr-366	1046	15	a	a	DET
ftr-366	1046	16	related	related	ADJ
ftr-366	1046	17	person	person	NOUN
ftr-366	1046	18	.	.	PUNCT
ftr-366	1047	1	221	221	NUM
ftr-366	1047	2	the	the	DET
ftr-366	1047	3	section	section	NOUN
ftr-366	1047	4	applies	apply	VERB
ftr-366	1047	5	if	if	SCONJ
ftr-366	1047	6	the	the	DET
ftr-366	1047	7	payor	payor	NOUN
ftr-366	1047	8	corporation	corporation	NOUN
ftr-366	1047	9	’s	’s	PART
ftr-366	1047	10	debt	debt	NOUN
ftr-366	1047	11	to	to	ADP
ftr-366	1047	12	equity	equity	NOUN
ftr-366	1047	13	ratio	ratio	NOUN
ftr-366	1047	14	as	as	ADP
ftr-366	1047	15	of	of	ADP
ftr-366	1047	16	the	the	DET
ftr-366	1047	17	end	end	NOUN
ftr-366	1047	18	of	of	ADP
ftr-366	1047	19	the	the	DET
ftr-366	1047	20	tax	tax	NOUN
ftr-366	1047	21	year	year	NOUN
ftr-366	1047	22	exceeds	exceed	VERB
ftr-366	1047	23	1.5	1.5	NUM
ftr-366	1047	24	to	to	PART
ftr-366	1047	25	1	1	NUM
ftr-366	1047	26	,	,	PUNCT
ftr-366	1047	27	and	and	CCONJ
ftr-366	1047	28	if	if	SCONJ
ftr-366	1047	29	it	it	PRON
ftr-366	1047	30	has	have	VERB
ftr-366	1047	31	“	"	PUNCT
ftr-366	1047	32	excess	excess	ADJ
ftr-366	1047	33	interest	interest	NOUN
ftr-366	1047	34	expense	expense	NOUN
ftr-366	1047	35	.	.	PUNCT
ftr-366	1047	36	”	"	PUNCT
ftr-366	1048	1	222	222	NUM
ftr-366	1048	2	excess	excess	ADJ
ftr-366	1048	3	interest	interest	NOUN
ftr-366	1048	4	expense	expense	NOUN
ftr-366	1048	5	means	mean	VERB
ftr-366	1048	6	the	the	DET
ftr-366	1048	7	amount	amount	NOUN
ftr-366	1048	8	by	by	ADP
ftr-366	1048	9	which	which	PRON
ftr-366	1048	10	the	the	DET
ftr-366	1048	11	corporation	corporation	NOUN
ftr-366	1048	12	’s	’s	PART
ftr-366	1048	13	net	net	ADJ
ftr-366	1048	14	interest	interest	NOUN
ftr-366	1048	15	expense	expense	NOUN
ftr-366	1048	16	exceeds	exceed	VERB
ftr-366	1048	17	50	50	NUM
ftr-366	1048	18	%	%	NOUN
ftr-366	1048	19	of	of	ADP
ftr-366	1048	20	its	its	PRON
ftr-366	1048	21	adjusted	adjust	VERB
ftr-366	1048	22	taxable	taxable	ADJ
ftr-366	1048	23	income	income	NOUN
ftr-366	1048	24	.	.	PUNCT
ftr-366	1049	1	223	223	NUM
ftr-366	1049	2	section	section	NOUN
ftr-366	1049	3	163(j	163(j	PROPN
ftr-366	1049	4	)	)	PUNCT
ftr-366	1049	5	disallows	disallow	VERB
ftr-366	1049	6	a	a	DET
ftr-366	1049	7	deduction	deduction	NOUN
ftr-366	1049	8	for	for	ADP
ftr-366	1049	9	“	"	PUNCT
ftr-366	1049	10	disqualified	disqualify	VERB
ftr-366	1049	11	interest	interest	NOUN
ftr-366	1049	12	”	"	PUNCT
ftr-366	1049	13	to	to	ADP
ftr-366	1049	14	the	the	DET
ftr-366	1049	15	extent	extent	NOUN
ftr-366	1049	16	it	it	PRON
ftr-366	1049	17	does	do	AUX
ftr-366	1049	18	not	not	PART
ftr-366	1049	19	exceed	exceed	VERB
ftr-366	1049	20	the	the	DET
ftr-366	1049	21	corporation	corporation	NOUN
ftr-366	1049	22	’s	’s	PART
ftr-366	1049	23	excess	excess	ADJ
ftr-366	1049	24	interest	interest	NOUN
ftr-366	1049	25	expense	expense	NOUN
ftr-366	1049	26	.	.	PUNCT
ftr-366	1050	1	224	224	NUM
ftr-366	1050	2	a	a	DET
ftr-366	1050	3	corporation	corporation	NOUN
ftr-366	1050	4	may	may	AUX
ftr-366	1050	5	carry	carry	VERB
ftr-366	1050	6	disallowed	disallow	VERB
ftr-366	1050	7	interest	interest	NOUN
ftr-366	1050	8	forward	forward	ADV
ftr-366	1050	9	to	to	ADP
ftr-366	1050	10	a	a	DET
ftr-366	1050	11	subsequent	subsequent	ADJ
ftr-366	1050	12	year	year	NOUN
ftr-366	1050	13	and	and	CCONJ
ftr-366	1050	14	deduct	deduct	VERB
ftr-366	1050	15	it	it	PRON
ftr-366	1050	16	if	if	SCONJ
ftr-366	1050	17	the	the	DET
ftr-366	1050	18	corporation	corporation	NOUN
ftr-366	1050	19	does	do	AUX
ftr-366	1050	20	not	not	PART
ftr-366	1050	21	exceed	exceed	VERB
ftr-366	1050	22	the	the	DET
ftr-366	1050	23	limit	limit	NOUN
ftr-366	1050	24	in	in	ADP
ftr-366	1050	25	that	that	DET
ftr-366	1050	26	year	year	NOUN
ftr-366	1050	27	.	.	PUNCT
ftr-366	1051	1	225	225	NUM
ftr-366	1051	2	disqualified	disqualify	VERB
ftr-366	1051	3	interest	interest	NOUN
ftr-366	1051	4	includes	include	VERB
ftr-366	1051	5	interest	interest	NOUN
ftr-366	1051	6	that	that	PRON
ftr-366	1051	7	is	be	AUX
ftr-366	1051	8	paid	pay	VERB
ftr-366	1051	9	to	to	ADP
ftr-366	1051	10	a	a	DET
ftr-366	1051	11	related	related	ADJ
ftr-366	1051	12	person	person	NOUN
ftr-366	1051	13	and	and	CCONJ
ftr-366	1051	14	that	that	PRON
ftr-366	1051	15	is	be	AUX
ftr-366	1051	16	not	not	PART
ftr-366	1051	17	subject	subject	ADJ
ftr-366	1051	18	to	to	ADP
ftr-366	1051	19	u.s	u.s	PROPN
ftr-366	1051	20	.	.	PROPN
ftr-366	1051	21	tax	tax	NOUN
ftr-366	1051	22	.	.	PUNCT
ftr-366	1052	1	226	226	NUM
ftr-366	1052	2	interest	interest	NOUN
ftr-366	1052	3	is	be	AUX
ftr-366	1052	4	not	not	PART
ftr-366	1052	5	disqualified	disqualify	VERB
ftr-366	1052	6	if	if	SCONJ
ftr-366	1052	7	it	it	PRON
ftr-366	1052	8	is	be	AUX
ftr-366	1052	9	subject	subject	ADJ
ftr-366	1052	10	to	to	ADP
ftr-366	1052	11	u.s	u.s	PROPN
ftr-366	1052	12	.	.	PROPN
ftr-366	1052	13	withholding	withholding	NOUN
ftr-366	1052	14	tax	tax	NOUN
ftr-366	1052	15	.	.	PUNCT
ftr-366	1053	1	227	227	NUM
ftr-366	1053	2	if	if	SCONJ
ftr-366	1053	3	related	relate	VERB
ftr-366	1053	4	party	party	NOUN
ftr-366	1053	5	interest	interest	NOUN
ftr-366	1053	6	is	be	AUX
ftr-366	1053	7	subject	subject	ADJ
ftr-366	1053	8	to	to	ADP
ftr-366	1053	9	a	a	DET
ftr-366	1053	10	reduced	reduce	VERB
ftr-366	1053	11	rate	rate	NOUN
ftr-366	1053	12	of	of	ADP
ftr-366	1053	13	withholding	withholding	NOUN
ftr-366	1053	14	pursuant	pursuant	NOUN
ftr-366	1053	15	to	to	ADP
ftr-366	1053	16	a	a	DET
ftr-366	1053	17	treaty	treaty	NOUN
ftr-366	1053	18	,	,	PUNCT
ftr-366	1053	19	then	then	ADV
ftr-366	1053	20	a	a	DET
ftr-366	1053	21	portion	portion	NOUN
ftr-366	1053	22	of	of	ADP
ftr-366	1053	23	the	the	DET
ftr-366	1053	24	interest	interest	NOUN
ftr-366	1053	25	is	be	AUX
ftr-366	1053	26	disqualified	disqualify	VERB
ftr-366	1053	27	.	.	PUNCT
ftr-366	1054	1	228	228	NUM
ftr-366	1054	2	the	the	DET
ftr-366	1054	3	debt	debt	NOUN
ftr-366	1054	4	to	to	ADP
ftr-366	1054	5	equity	equity	NOUN
ftr-366	1054	6	ratio	ratio	NOUN
ftr-366	1054	7	is	be	AUX
ftr-366	1054	8	the	the	DET
ftr-366	1054	9	ratio	ratio	NOUN
ftr-366	1054	10	which	which	PRON
ftr-366	1054	11	the	the	DET
ftr-366	1054	12	total	total	ADJ
ftr-366	1054	13	indebtedness	indebtedness	NOUN
ftr-366	1054	14	of	of	ADP
ftr-366	1054	15	the	the	DET
ftr-366	1054	16	corporation	corporation	NOUN
ftr-366	1054	17	bears	bear	VERB
ftr-366	1054	18	to	to	ADP
ftr-366	1054	19	the	the	DET
ftr-366	1054	20	sum	sum	NOUN
ftr-366	1054	21	of	of	ADP
ftr-366	1054	22	money	money	NOUN
ftr-366	1054	23	and	and	CCONJ
ftr-366	1054	24	all	all	DET
ftr-366	1054	25	other	other	ADJ
ftr-366	1054	26	assets	asset	NOUN
ftr-366	1054	27	of	of	ADP
ftr-366	1054	28	the	the	DET
ftr-366	1054	29	corporation	corporation	NOUN
ftr-366	1054	30	reduced	reduce	VERB
ftr-366	1054	31	(	(	PUNCT
ftr-366	1054	32	but	but	CCONJ
ftr-366	1054	33	not	not	PART
ftr-366	1054	34	below	below	ADP
ftr-366	1054	35	zero	zero	NUM
ftr-366	1054	36	)	)	PUNCT
ftr-366	1054	37	by	by	ADP
ftr-366	1054	38	the	the	DET
ftr-366	1054	39	taxpayer	taxpayer	NOUN
ftr-366	1054	40	’s	’s	PART
ftr-366	1054	41	debt	debt	NOUN
ftr-366	1054	42	.	.	PUNCT
ftr-366	1055	1	229	229	NUM
ftr-366	1055	2	assets	asset	NOUN
ftr-366	1055	3	are	be	AUX
ftr-366	1055	4	included	include	VERB
ftr-366	1055	5	at	at	ADP
ftr-366	1055	6	their	their	PRON
ftr-366	1055	7	adjusted	adjusted	ADJ
ftr-366	1055	8	basis	basis	NOUN
ftr-366	1055	9	.	.	PUNCT
ftr-366	1056	1	230	230	NUM
ftr-366	1056	2	for	for	ADP
ftr-366	1056	3	the	the	DET
ftr-366	1056	4	purpose	purpose	NOUN
ftr-366	1056	5	of	of	ADP
ftr-366	1056	6	computing	compute	VERB
ftr-366	1056	7	the	the	DET
ftr-366	1056	8	ratio	ratio	NOUN
ftr-366	1056	9	,	,	PUNCT
ftr-366	1056	10	the	the	DET
ftr-366	1056	11	proposed	propose	VERB
ftr-366	1056	12	regulations	regulation	NOUN
ftr-366	1056	13	exclude	exclude	VERB
ftr-366	1056	14	short	short	ADJ
ftr-366	1056	15	-	-	PUNCT
ftr-366	1056	16	term	term	NOUN
ftr-366	1056	17	liabilities	liability	NOUN
ftr-366	1056	18	and	and	CCONJ
ftr-366	1056	19	commercial	commercial	ADJ
ftr-366	1056	20	financing	financing	NOUN
ftr-366	1056	21	liabilities	liability	NOUN
ftr-366	1056	22	from	from	ADP
ftr-366	1056	23	debt	debt	NOUN
ftr-366	1056	24	.	.	PUNCT
ftr-366	1057	1	231	231	NUM
ftr-366	1057	2	however	however	ADV
ftr-366	1057	3	,	,	PUNCT
ftr-366	1057	4	the	the	DET
ftr-366	1057	5	corporation	corporation	NOUN
ftr-366	1057	6	must	must	AUX
ftr-366	1057	7	reduce	reduce	VERB
ftr-366	1057	8	its	its	PRON
ftr-366	1057	9	equity	equity	NOUN
ftr-366	1057	10	by	by	ADP
ftr-366	1057	11	the	the	DET
ftr-366	1057	12	amount	amount	NOUN
ftr-366	1057	13	of	of	ADP
ftr-366	1057	14	the	the	DET
ftr-366	1057	15	liabilities	liability	NOUN
ftr-366	1057	16	so	so	ADV
ftr-366	1057	17	excluded	exclude	VERB
ftr-366	1057	18	.	.	PUNCT
ftr-366	1058	1	232	232	NUM
ftr-366	1058	2	short	short	ADJ
ftr-366	1058	3	-	-	PUNCT
ftr-366	1058	4	term	term	NOUN
ftr-366	1058	5	liabilities	liability	NOUN
ftr-366	1058	6	means	mean	VERB
ftr-366	1058	7	accrued	accrue	VERB
ftr-366	1058	8	operating	operating	NOUN
ftr-366	1058	9	expenses	expense	NOUN
ftr-366	1058	10	,	,	PUNCT
ftr-366	1058	11	accrued	accrue	VERB
ftr-366	1058	12	taxes	taxis	NOUN
ftr-366	1058	13	payable	payable	ADJ
ftr-366	1058	14	,	,	PUNCT
ftr-366	1058	15	and	and	CCONJ
ftr-366	1058	16	any	any	DET
ftr-366	1058	17	account	account	NOUN
ftr-366	1058	18	219	219	NUM
ftr-366	1058	19	.	.	PUNCT
ftr-366	1059	1	irc	irc	PROPN
ftr-366	1059	2	§	§	PROPN
ftr-366	1059	3	§	§	PROPN
ftr-366	1059	4	881(c	881(c	PROPN
ftr-366	1059	5	)	)	PUNCT
ftr-366	1059	6	,	,	PUNCT
ftr-366	1059	7	871(h	871(h	PROPN
ftr-366	1059	8	)	)	PUNCT
ftr-366	1059	9	;	;	PUNCT
ftr-366	1059	10	see	see	VERB
ftr-366	1059	11	miller	miller	PROPN
ftr-366	1059	12	,	,	PUNCT
ftr-366	1059	13	supra	supra	PROPN
ftr-366	1059	14	note	note	PROPN
ftr-366	1059	15	210	210	NUM
ftr-366	1059	16	,	,	PUNCT
ftr-366	1059	17	at	at	ADP
ftr-366	1059	18	n.30	n.30	NOUN
ftr-366	1059	19	.	.	PUNCT
ftr-366	1059	20	220	220	NUM
ftr-366	1059	21	.	.	PUNCT
ftr-366	1060	1	see	see	VERB
ftr-366	1060	2	treasury	treasury	NOUN
ftr-366	1060	3	inversion	inversion	NOUN
ftr-366	1060	4	study	study	NOUN
ftr-366	1060	5	,	,	PUNCT
ftr-366	1060	6	supra	supra	PROPN
ftr-366	1060	7	note	note	PROPN
ftr-366	1060	8	1	1	NUM
ftr-366	1060	9	,	,	PUNCT
ftr-366	1060	10	at	at	ADP
ftr-366	1060	11	13	13	NUM
ftr-366	1060	12	.	.	PUNCT
ftr-366	1060	13	221	221	NUM
ftr-366	1060	14	.	.	PUNCT
ftr-366	1061	1	see	see	VERB
ftr-366	1061	2	bittker	bittker	NOUN
ftr-366	1061	3	&	&	CCONJ
ftr-366	1061	4	lokken	lokken	PROPN
ftr-366	1061	5	,	,	PUNCT
ftr-366	1061	6	supra	supra	PROPN
ftr-366	1061	7	note	note	NOUN
ftr-366	1061	8	6	6	NUM
ftr-366	1061	9	¶	¶	NOUN
ftr-366	1061	10	66.6	66.6	NUM
ftr-366	1061	11	.	.	PUNCT
ftr-366	1062	1	222	222	NUM
ftr-366	1062	2	.	.	PUNCT
ftr-366	1063	1	irc	irc	PROPN
ftr-366	1063	2	§	§	PROPN
ftr-366	1063	3	163(j)(2)(a	163(j)(2)(a	NUM
ftr-366	1063	4	)	)	PUNCT
ftr-366	1063	5	.	.	PUNCT
ftr-366	1064	1	223	223	NUM
ftr-366	1064	2	.	.	PUNCT
ftr-366	1065	1	irc	irc	PROPN
ftr-366	1065	2	§	§	PROPN
ftr-366	1065	3	163(j)(2)(b)(i	163(j)(2)(b)(i	NUM
ftr-366	1065	4	)	)	PUNCT
ftr-366	1065	5	.	.	PUNCT
ftr-366	1066	1	224	224	NUM
ftr-366	1066	2	.	.	PUNCT
ftr-366	1067	1	irc	irc	PROPN
ftr-366	1067	2	§	§	PROPN
ftr-366	1067	3	163(j)(1)(a	163(j)(1)(a	PROPN
ftr-366	1067	4	)	)	PUNCT
ftr-366	1067	5	.	.	PUNCT
ftr-366	1068	1	225	225	NUM
ftr-366	1068	2	.	.	PUNCT
ftr-366	1069	1	irc	irc	PROPN
ftr-366	1069	2	§	§	PROPN
ftr-366	1069	3	163(j)(1)(b	163(j)(1)(b	PROPN
ftr-366	1069	4	)	)	PUNCT
ftr-366	1069	5	.	.	PUNCT
ftr-366	1070	1	226	226	NUM
ftr-366	1070	2	.	.	PUNCT
ftr-366	1071	1	irc	irc	PROPN
ftr-366	1071	2	§	§	PROPN
ftr-366	1071	3	163(j)(3	163(j)(3	NUM
ftr-366	1071	4	)	)	PUNCT
ftr-366	1071	5	;	;	PUNCT
ftr-366	1071	6	see	see	VERB
ftr-366	1071	7	treasury	treasury	NOUN
ftr-366	1071	8	inversion	inversion	NOUN
ftr-366	1071	9	study	study	NOUN
ftr-366	1071	10	,	,	PUNCT
ftr-366	1071	11	supra	supra	PROPN
ftr-366	1071	12	note	note	NOUN
ftr-366	1071	13	1	1	NUM
ftr-366	1071	14	,	,	PUNCT
ftr-366	1071	15	at	at	ADP
ftr-366	1071	16	22	22	NUM
ftr-366	1071	17	.	.	PUNCT
ftr-366	1072	1	227	227	NUM
ftr-366	1072	2	.	.	PUNCT
ftr-366	1072	3	irc	irc	PROPN
ftr-366	1072	4	§	§	PROPN
ftr-366	1072	5	163(j)(3)(a	163(j)(3)(a	NUM
ftr-366	1072	6	)	)	PUNCT
ftr-366	1072	7	.	.	PUNCT
ftr-366	1073	1	228	228	NUM
ftr-366	1073	2	.	.	PUNCT
ftr-366	1074	1	irc	irc	PROPN
ftr-366	1074	2	§	§	PROPN
ftr-366	1074	3	163(j)(5)(b	163(j)(5)(b	PROPN
ftr-366	1074	4	)	)	PUNCT
ftr-366	1074	5	.	.	PUNCT
ftr-366	1075	1	229	229	NUM
ftr-366	1075	2	.	.	PUNCT
ftr-366	1075	3	irc	irc	PROPN
ftr-366	1075	4	§	§	PROPN
ftr-366	1075	5	163(j)(2)(c	163(j)(2)(c	PROPN
ftr-366	1075	6	)	)	PUNCT
ftr-366	1075	7	.	.	PUNCT
ftr-366	1076	1	230	230	NUM
ftr-366	1076	2	.	.	PUNCT
ftr-366	1076	3	irc	irc	PROPN
ftr-366	1076	4	§	§	PROPN
ftr-366	1076	5	163(j)(2)(c)(i	163(j)(2)(c)(i	NUM
ftr-366	1076	6	)	)	PUNCT
ftr-366	1076	7	.	.	PUNCT
ftr-366	1077	1	231	231	NUM
ftr-366	1077	2	.	.	PUNCT
ftr-366	1078	1	prop	prop	NOUN
ftr-366	1078	2	.	.	PUNCT
ftr-366	1079	1	reg	reg	PROPN
ftr-366	1079	2	.	.	PUNCT
ftr-366	1080	1	§	§	PROPN
ftr-366	1080	2	1.163(j)-3(b)(2	1.163(j)-3(b)(2	NUM
ftr-366	1080	3	)	)	PUNCT
ftr-366	1080	4	.	.	PUNCT
ftr-366	1081	1	232	232	X
ftr-366	1081	2	.	.	PUNCT
ftr-366	1082	1	prop	prop	NOUN
ftr-366	1082	2	.	.	PUNCT
ftr-366	1083	1	reg	reg	PROPN
ftr-366	1083	2	.	.	PUNCT
ftr-366	1084	1	§	§	PROPN
ftr-366	1084	2	1.163(j)-3(c)(3	1.163(j)-3(c)(3	NUM
ftr-366	1084	3	)	)	PUNCT
ftr-366	1084	4	.	.	PUNCT
ftr-366	1085	1	2008	2008	NUM
ftr-366	1085	2	]	]	PUNCT
ftr-366	1085	3	corporate	corporate	ADJ
ftr-366	1085	4	expatriation	expatriation	NOUN
ftr-366	1085	5	105	105	NUM
ftr-366	1085	6	payable	payable	ADJ
ftr-366	1085	7	for	for	ADP
ftr-366	1085	8	the	the	DET
ftr-366	1085	9	first	first	ADJ
ftr-366	1085	10	90	90	NUM
ftr-366	1085	11	days	day	NOUN
ftr-366	1085	12	of	of	ADP
ftr-366	1085	13	its	its	PRON
ftr-366	1085	14	existence	existence	NOUN
ftr-366	1085	15	,	,	PUNCT
ftr-366	1085	16	if	if	SCONJ
ftr-366	1085	17	no	no	DET
ftr-366	1085	18	interest	interest	NOUN
ftr-366	1085	19	accrues	accrue	VERB
ftr-366	1085	20	for	for	ADP
ftr-366	1085	21	any	any	DET
ftr-366	1085	22	portion	portion	NOUN
ftr-366	1085	23	of	of	ADP
ftr-366	1085	24	such	such	ADJ
ftr-366	1085	25	90	90	NUM
ftr-366	1085	26	day	day	NOUN
ftr-366	1085	27	period	period	NOUN
ftr-366	1085	28	.	.	PUNCT
ftr-366	1086	1	233	233	NUM
ftr-366	1086	2	generally	generally	ADV
ftr-366	1086	3	,	,	PUNCT
ftr-366	1086	4	under	under	ADP
ftr-366	1086	5	the	the	DET
ftr-366	1086	6	proposed	propose	VERB
ftr-366	1086	7	regulations	regulation	NOUN
ftr-366	1086	8	,	,	PUNCT
ftr-366	1086	9	an	an	DET
ftr-366	1086	10	affiliated	affiliated	ADJ
ftr-366	1086	11	group	group	NOUN
ftr-366	1086	12	determines	determine	VERB
ftr-366	1086	13	its	its	PRON
ftr-366	1086	14	debt	debt	NOUN
ftr-366	1086	15	to	to	ADP
ftr-366	1086	16	equity	equity	NOUN
ftr-366	1086	17	ratio	ratio	NOUN
ftr-366	1086	18	as	as	SCONJ
ftr-366	1086	19	if	if	SCONJ
ftr-366	1086	20	all	all	DET
ftr-366	1086	21	the	the	DET
ftr-366	1086	22	members	member	NOUN
ftr-366	1086	23	are	be	AUX
ftr-366	1086	24	a	a	DET
ftr-366	1086	25	single	single	ADJ
ftr-366	1086	26	taxpayer	taxpayer	NOUN
ftr-366	1086	27	.	.	PUNCT
ftr-366	1087	1	234	234	NUM
ftr-366	1087	2	however	however	ADV
ftr-366	1087	3	,	,	PUNCT
ftr-366	1087	4	a	a	DET
ftr-366	1087	5	foreign	foreign	ADJ
ftr-366	1087	6	corporation	corporation	NOUN
ftr-366	1087	7	can	can	AUX
ftr-366	1087	8	not	not	PART
ftr-366	1087	9	be	be	AUX
ftr-366	1087	10	part	part	NOUN
ftr-366	1087	11	of	of	ADP
ftr-366	1087	12	an	an	DET
ftr-366	1087	13	affiliated	affiliated	ADJ
ftr-366	1087	14	group	group	NOUN
ftr-366	1087	15	.	.	PUNCT
ftr-366	1088	1	235	235	NUM
ftr-366	1088	2	accordingly	accordingly	ADV
ftr-366	1088	3	,	,	PUNCT
ftr-366	1088	4	an	an	DET
ftr-366	1088	5	example	example	NOUN
ftr-366	1088	6	in	in	ADP
ftr-366	1088	7	the	the	DET
ftr-366	1088	8	proposed	propose	VERB
ftr-366	1088	9	regulations	regulation	NOUN
ftr-366	1088	10	suggests	suggest	VERB
ftr-366	1088	11	that	that	SCONJ
ftr-366	1088	12	a	a	DET
ftr-366	1088	13	nonincludible	nonincludible	ADJ
ftr-366	1088	14	foreign	foreign	ADJ
ftr-366	1088	15	corporation	corporation	NOUN
ftr-366	1088	16	is	be	AUX
ftr-366	1088	17	not	not	PART
ftr-366	1088	18	included	include	VERB
ftr-366	1088	19	in	in	ADP
ftr-366	1088	20	the	the	DET
ftr-366	1088	21	computations	computation	NOUN
ftr-366	1088	22	for	for	ADP
ftr-366	1088	23	the	the	DET
ftr-366	1088	24	various	various	ADJ
ftr-366	1088	25	tests	test	NOUN
ftr-366	1088	26	under	under	ADP
ftr-366	1088	27	section	section	NOUN
ftr-366	1088	28	163(j	163(j	PROPN
ftr-366	1088	29	)	)	PUNCT
ftr-366	1088	30	.	.	PUNCT
ftr-366	1089	1	236	236	NUM
ftr-366	1089	2	this	this	PRON
ftr-366	1089	3	presumably	presumably	ADV
ftr-366	1089	4	means	mean	VERB
ftr-366	1089	5	that	that	SCONJ
ftr-366	1089	6	,	,	PUNCT
ftr-366	1089	7	to	to	PART
ftr-366	1089	8	calculate	calculate	VERB
ftr-366	1089	9	ir	ir	PROPN
ftr-366	1089	10	-	-	PROPN
ftr-366	1089	11	nj	nj	PROPN
ftr-366	1089	12	’s	’s	PART
ftr-366	1089	13	affiliated	affiliate	VERB
ftr-366	1089	14	group	group	NOUN
ftr-366	1089	15	debt	debt	NOUN
ftr-366	1089	16	to	to	ADP
ftr-366	1089	17	equity	equity	NOUN
ftr-366	1089	18	ratio	ratio	NOUN
ftr-366	1089	19	,	,	PUNCT
ftr-366	1089	20	we	we	PRON
ftr-366	1089	21	must	must	AUX
ftr-366	1089	22	exclude	exclude	VERB
ftr-366	1089	23	irltd	irltd	PROPN
ftr-366	1089	24	.	.	PUNCT
ftr-366	1090	1	and	and	CCONJ
ftr-366	1090	2	its	its	PRON
ftr-366	1090	3	foreign	foreign	ADJ
ftr-366	1090	4	subsidiaries	subsidiary	NOUN
ftr-366	1090	5	.	.	PUNCT
ftr-366	1091	1	(	(	PUNCT
ftr-366	1091	2	unfortunately	unfortunately	ADV
ftr-366	1091	3	,	,	PUNCT
ftr-366	1091	4	the	the	DET
ftr-366	1091	5	proposed	propose	VERB
ftr-366	1091	6	regulations	regulation	NOUN
ftr-366	1091	7	do	do	AUX
ftr-366	1091	8	not	not	PART
ftr-366	1091	9	provide	provide	VERB
ftr-366	1091	10	any	any	DET
ftr-366	1091	11	examples	example	NOUN
ftr-366	1091	12	of	of	ADP
ftr-366	1091	13	the	the	DET
ftr-366	1091	14	debt	debt	NOUN
ftr-366	1091	15	to	to	ADP
ftr-366	1091	16	equity	equity	NOUN
ftr-366	1091	17	ratio	ratio	NOUN
ftr-366	1091	18	calculation	calculation	NOUN
ftr-366	1091	19	in	in	ADP
ftr-366	1091	20	the	the	DET
ftr-366	1091	21	affiliated	affiliated	ADJ
ftr-366	1091	22	group	group	NOUN
ftr-366	1091	23	context	context	NOUN
ftr-366	1091	24	.	.	PUNCT
ftr-366	1091	25	)	)	PUNCT
ftr-366	1092	1	237	237	NUM
ftr-366	1092	2	the	the	DET
ftr-366	1092	3	debtor	debtor	NOUN
ftr-366	1092	4	calculates	calculate	VERB
ftr-366	1092	5	its	its	PRON
ftr-366	1092	6	debt	debt	NOUN
ftr-366	1092	7	to	to	ADP
ftr-366	1092	8	equity	equity	NOUN
ftr-366	1092	9	ratio	ratio	NOUN
ftr-366	1092	10	as	as	ADP
ftr-366	1092	11	of	of	ADP
ftr-366	1092	12	the	the	DET
ftr-366	1092	13	end	end	NOUN
ftr-366	1092	14	of	of	ADP
ftr-366	1092	15	the	the	DET
ftr-366	1092	16	tax	tax	NOUN
ftr-366	1092	17	year	year	NOUN
ftr-366	1092	18	.	.	PUNCT
ftr-366	1093	1	238	238	NUM
ftr-366	1093	2	ir	ir	PROPN
ftr-366	1093	3	-	-	PROPN
ftr-366	1093	4	nj	nj	PROPN
ftr-366	1093	5	issued	issue	VERB
ftr-366	1093	6	the	the	DET
ftr-366	1093	7	intercompany	intercompany	NOUN
ftr-366	1093	8	note	note	NOUN
ftr-366	1093	9	on	on	ADP
ftr-366	1093	10	dec	dec	PROPN
ftr-366	1093	11	.	.	PROPN
ftr-366	1093	12	31	31	NUM
ftr-366	1093	13	,	,	PUNCT
ftr-366	1093	14	2001	2001	NUM
ftr-366	1093	15	.	.	PUNCT
ftr-366	1094	1	so	so	ADV
ftr-366	1094	2	ir	ir	PROPN
ftr-366	1094	3	-	-	PROPN
ftr-366	1094	4	nj	nj	PROPN
ftr-366	1094	5	only	only	ADV
ftr-366	1094	6	accrued	accrue	VERB
ftr-366	1094	7	one	one	NUM
ftr-366	1094	8	day	day	NOUN
ftr-366	1094	9	’s	’s	PART
ftr-366	1094	10	interest	interest	NOUN
ftr-366	1094	11	expense	expense	NOUN
ftr-366	1094	12	on	on	ADP
ftr-366	1094	13	the	the	DET
ftr-366	1094	14	note	note	NOUN
ftr-366	1094	15	in	in	ADP
ftr-366	1094	16	2001	2001	NUM
ftr-366	1094	17	.	.	PUNCT
ftr-366	1095	1	applying	apply	VERB
ftr-366	1095	2	the	the	DET
ftr-366	1095	3	above	above	ADJ
ftr-366	1095	4	principles	principle	NOUN
ftr-366	1095	5	,	,	PUNCT
ftr-366	1095	6	i	i	PRON
ftr-366	1095	7	reviewed	review	VERB
ftr-366	1095	8	ir	ir	PROPN
ftr-366	1095	9	-	-	PROPN
ftr-366	1095	10	ltd	ltd	NOUN
ftr-366	1095	11	.	.	PROPN
ftr-366	1095	12	’s	’s	PART
ftr-366	1095	13	condensed	condense	VERB
ftr-366	1095	14	consolidating	consolidate	VERB
ftr-366	1095	15	balance	balance	NOUN
ftr-366	1095	16	sheet	sheet	NOUN
ftr-366	1095	17	as	as	ADP
ftr-366	1095	18	of	of	ADP
ftr-366	1095	19	december	december	PROPN
ftr-366	1095	20	31	31	NUM
ftr-366	1095	21	,	,	PUNCT
ftr-366	1095	22	2002	2002	NUM
ftr-366	1095	23	to	to	PART
ftr-366	1095	24	estimate	estimate	VERB
ftr-366	1095	25	whether	whether	SCONJ
ftr-366	1095	26	ir	ir	PROPN
ftr-366	1095	27	-	-	NOUN
ftr-366	1095	28	nj	nj	PROPN
ftr-366	1095	29	exceeded	exceed	VERB
ftr-366	1095	30	the	the	DET
ftr-366	1095	31	1.5	1.5	NUM
ftr-366	1095	32	to	to	PART
ftr-366	1095	33	1	1	NUM
ftr-366	1095	34	limit	limit	NOUN
ftr-366	1095	35	for	for	ADP
ftr-366	1095	36	2002	2002	NUM
ftr-366	1095	37	.	.	PUNCT
ftr-366	1096	1	see	see	VERB
ftr-366	1096	2	figure	figure	NOUN
ftr-366	1096	3	7	7	NUM
ftr-366	1096	4	.	.	NOUN
ftr-366	1096	5	233	233	NUM
ftr-366	1096	6	.	.	PUNCT
ftr-366	1097	1	prop	prop	NOUN
ftr-366	1097	2	.	.	PUNCT
ftr-366	1098	1	reg	reg	PROPN
ftr-366	1098	2	.	.	PUNCT
ftr-366	1099	1	§	§	PROPN
ftr-366	1099	2	1.163(j)-3(b)(2)(i	1.163(j)-3(b)(2)(i	NUM
ftr-366	1099	3	)	)	PUNCT
ftr-366	1099	4	.	.	PUNCT
ftr-366	1100	1	234	234	NUM
ftr-366	1100	2	.	.	PUNCT
ftr-366	1100	3	prop	prop	NOUN
ftr-366	1100	4	.	.	PUNCT
ftr-366	1101	1	reg	reg	PROPN
ftr-366	1101	2	.	.	PUNCT
ftr-366	1102	1	§	§	PROPN
ftr-366	1102	2	1.163(j)-5(d	1.163(j)-5(d	PROPN
ftr-366	1102	3	)	)	PUNCT
ftr-366	1102	4	;	;	PUNCT
ftr-366	1102	5	see	see	VERB
ftr-366	1102	6	also	also	ADV
ftr-366	1102	7	irc	irc	ADV
ftr-366	1102	8	§	§	PROPN
ftr-366	1102	9	163(j)(6)(c	163(j)(6)(c	PROPN
ftr-366	1102	10	)	)	PUNCT
ftr-366	1102	11	;	;	PUNCT
ftr-366	1103	1	prop	prop	NOUN
ftr-366	1103	2	.	.	PUNCT
ftr-366	1104	1	reg	reg	PROPN
ftr-366	1104	2	.	.	PUNCT
ftr-366	1105	1	§	§	NOUN
ftr-366	1105	2	1.163(j)-5(a	1.163(j)-5(a	NUM
ftr-366	1105	3	)	)	PUNCT
ftr-366	1105	4	.	.	PUNCT
ftr-366	1106	1	235	235	NUM
ftr-366	1106	2	.	.	PUNCT
ftr-366	1106	3	irc	irc	PROPN
ftr-366	1106	4	§	§	PROPN
ftr-366	1106	5	1504(b)(3	1504(b)(3	NUM
ftr-366	1106	6	)	)	PUNCT
ftr-366	1106	7	.	.	PUNCT
ftr-366	1107	1	236	236	NUM
ftr-366	1107	2	.	.	PUNCT
ftr-366	1108	1	see	see	VERB
ftr-366	1108	2	prop	prop	NOUN
ftr-366	1108	3	.	.	PUNCT
ftr-366	1109	1	reg	reg	PROPN
ftr-366	1109	2	.	.	PUNCT
ftr-366	1110	1	§	§	PROPN
ftr-366	1110	2	1.163(j)-5(a)(3	1.163(j)-5(a)(3	NUM
ftr-366	1110	3	)	)	PUNCT
ftr-366	1110	4	.	.	PUNCT
ftr-366	1111	1	237	237	NUM
ftr-366	1111	2	.	.	PUNCT
ftr-366	1112	1	bittker	bittker	PROPN
ftr-366	1112	2	&	&	CCONJ
ftr-366	1112	3	eustice	eustice	PROPN
ftr-366	1112	4	,	,	PUNCT
ftr-366	1112	5	supra	supra	PROPN
ftr-366	1112	6	note	note	NOUN
ftr-366	1112	7	89	89	NUM
ftr-366	1112	8	¶	¶	NUM
ftr-366	1112	9	13.23[8	13.23[8	NUM
ftr-366	1112	10	]	]	X
ftr-366	1112	11	.	.	PUNCT
ftr-366	1113	1	238	238	NUM
ftr-366	1113	2	.	.	PUNCT
ftr-366	1113	3	irc	irc	PROPN
ftr-366	1113	4	§	§	PROPN
ftr-366	1113	5	163(j)(2)(a	163(j)(2)(a	NUM
ftr-366	1113	6	)	)	PUNCT
ftr-366	1113	7	.	.	PUNCT
ftr-366	1114	1	106	106	NUM
ftr-366	1114	2	florida	florida	PROPN
ftr-366	1114	3	tax	tax	NOUN
ftr-366	1114	4	review	review	NOUN
ftr-366	1115	1	[	[	X
ftr-366	1115	2	vol	vol	NOUN
ftr-366	1115	3	.	.	PUNCT
ftr-366	1115	4	9:2	9:2	NUM
ftr-366	1115	5	figure	figure	VERB
ftr-366	1115	6	7	7	NUM
ftr-366	1115	7	condensed	condense	VERB
ftr-366	1115	8	consolidating	consolidating	NOUN
ftr-366	1115	9	balance	balance	NOUN
ftr-366	1115	10	sheet	sheet	NOUN
ftr-366	1115	11	december	december	PROPN
ftr-366	1115	12	31	31	NUM
ftr-366	1115	13	,	,	PUNCT
ftr-366	1115	14	2002	2002	NUM
ftr-366	1115	15	irirother	irirother	NOUN
ftr-366	1115	16	consolidating	consolidate	VERB
ftr-366	1115	17	ir	ir	NOUN
ftr-366	1115	18	-	-	ADJ
ftr-366	1115	19	limited	limited	ADJ
ftr-366	1115	20	in	in	ADP
ftr-366	1115	21	millions	million	NOUN
ftr-366	1115	22	limited	limit	VERB
ftr-366	1115	23	new	new	PROPN
ftr-366	1115	24	jersey	jersey	PROPN
ftr-366	1115	25	subsidiaries	subsidiary	NOUN
ftr-366	1115	26	adjustments	adjustment	NOUN
ftr-366	1115	27	consolidated	consolidate	VERB
ftr-366	1115	28	current	current	ADJ
ftr-366	1115	29	assets	asset	NOUN
ftr-366	1115	30	:	:	PUNCT
ftr-366	1115	31	cash	cash	NOUN
ftr-366	1115	32	and	and	CCONJ
ftr-366	1115	33	cash	cash	NOUN
ftr-366	1115	34	equivalents	equivalent	NOUN
ftr-366	1115	35	-$	-$	VERB
ftr-366	1115	36	209.00	209.00	NUM
ftr-366	1115	37	$	$	SYM
ftr-366	1115	38	133.20	133.20	NUM
ftr-366	1115	39	$	$	SYM
ftr-366	1115	40	-$	-$	NOUN
ftr-366	1115	41	342.20	342.20	NUM
ftr-366	1115	42	$	$	SYM
ftr-366	1115	43	accounts	account	NOUN
ftr-366	1115	44	and	and	CCONJ
ftr-366	1115	45	notes	note	NOUN
ftr-366	1115	46	receivable	receivable	ADJ
ftr-366	1115	47	,	,	PUNCT
ftr-366	1115	48	net	net	ADJ
ftr-366	1115	49	113.60	113.60	NUM
ftr-366	1115	50	1,291.70	1,291.70	NUM
ftr-366	1115	51	1,405.30	1,405.30	NUM
ftr-366	1115	52	inventories	inventory	NOUN
ftr-366	1115	53	,	,	PUNCT
ftr-366	1115	54	net	net	ADJ
ftr-366	1115	55	136.10	136.10	NUM
ftr-366	1115	56	1,053.70	1,053.70	NUM
ftr-366	1115	57	1,189.80	1,189.80	NUM
ftr-366	1115	58	prepaid	prepaid	ADJ
ftr-366	1115	59	expenses	expense	NOUN
ftr-366	1115	60	and	and	CCONJ
ftr-366	1115	61	deferred	deferred	ADJ
ftr-366	1115	62	income	income	NOUN
ftr-366	1115	63	taxes	taxis	NOUN
ftr-366	1115	64	55.20	55.20	NUM
ftr-366	1115	65	325.90	325.90	NUM
ftr-366	1115	66	381.10	381.10	NUM
ftr-366	1115	67	assets	asset	NOUN
ftr-366	1115	68	held	hold	VERB
ftr-366	1115	69	for	for	ADP
ftr-366	1115	70	sale	sale	NOUN
ftr-366	1115	71	1.40	1.40	NUM
ftr-366	1115	72	792.60	792.60	NUM
ftr-366	1115	73	794.00	794.00	NUM
ftr-366	1115	74	accounts	account	NOUN
ftr-366	1115	75	and	and	CCONJ
ftr-366	1115	76	notes	note	VERB
ftr-366	1115	77	receivable	receivable	ADJ
ftr-366	1115	78	affiliates	affiliate	NOUN
ftr-366	1115	79	1.30	1.30	NUM
ftr-366	1115	80	10,554.30	10,554.30	NUM
ftr-366	1115	81	(	(	PUNCT
ftr-366	1115	82	10,555.60	10,555.60	NUM
ftr-366	1115	83	)	)	PUNCT
ftr-366	1115	84	total	total	ADJ
ftr-366	1115	85	current	current	ADJ
ftr-366	1115	86	assets	asset	NOUN
ftr-366	1115	87	1.30	1.30	NUM
ftr-366	1115	88	515.30	515.30	NUM
ftr-366	1115	89	14,151.40	14,151.40	NUM
ftr-366	1115	90	(	(	PUNCT
ftr-366	1115	91	10,555.60	10,555.60	NUM
ftr-366	1115	92	)	)	PUNCT
ftr-366	1115	93	4,112.40	4,112.40	NUM
ftr-366	1115	94	investment	investment	NOUN
ftr-366	1115	95	in	in	ADP
ftr-366	1115	96	affiliates	affiliate	NOUN
ftr-366	1115	97	3,768.60	3,768.60	NUM
ftr-366	1115	98	12,239.10	12,239.10	NUM
ftr-366	1115	99	3,313.60	3,313.60	NUM
ftr-366	1115	100	(	(	PUNCT
ftr-366	1115	101	19,321.30	19,321.30	NUM
ftr-366	1115	102	)	)	PUNCT
ftr-366	1115	103	property	property	NOUN
ftr-366	1115	104	,	,	PUNCT
ftr-366	1115	105	plant	plant	NOUN
ftr-366	1115	106	and	and	CCONJ
ftr-366	1115	107	equipment	equipment	NOUN
ftr-366	1115	108	,	,	PUNCT
ftr-366	1115	109	net	net	ADJ
ftr-366	1115	110	265.00	265.00	NUM
ftr-366	1115	111	1,014.90	1,014.90	NUM
ftr-366	1115	112	1,279.90	1,279.90	NUM
ftr-366	1115	113	intangible	intangible	ADJ
ftr-366	1115	114	assets	asset	NOUN
ftr-366	1115	115	,	,	PUNCT
ftr-366	1115	116	net	net	NOUN
ftr-366	1115	117	173.30	173.30	NUM
ftr-366	1115	118	4,723.10	4,723.10	NUM
ftr-366	1115	119	4,896.40	4,896.40	NUM
ftr-366	1115	120	note	note	NOUN
ftr-366	1115	121	receivable	receivable	ADJ
ftr-366	1115	122	affiliate	affiliate	NOUN
ftr-366	1115	123	other	other	ADJ
ftr-366	1115	124	assets	asset	NOUN
ftr-366	1115	125	0.10	0.10	NUM
ftr-366	1115	126	(	(	PUNCT
ftr-366	1115	127	37.80	37.80	NUM
ftr-366	1115	128	)	)	PUNCT
ftr-366	1115	129	558.60	558.60	NUM
ftr-366	1115	130	520.90	520.90	NUM
ftr-366	1115	131	total	total	ADJ
ftr-366	1115	132	assets	asset	NOUN
ftr-366	1115	133	3,770.00	3,770.00	NUM
ftr-366	1115	134	$	$	SYM
ftr-366	1115	135	13,154.90	13,154.90	NUM
ftr-366	1115	136	$	$	SYM
ftr-366	1115	137	23,761.60	23,761.60	NUM
ftr-366	1115	138	$	$	NUM
ftr-366	1115	139	(	(	PUNCT
ftr-366	1115	140	29,876.90)$	29,876.90)$	NUM
ftr-366	1115	141	10,809.60	10,809.60	NUM
ftr-366	1115	142	$	$	SYM
ftr-366	1115	143	current	current	ADJ
ftr-366	1115	144	liabilities	liability	NOUN
ftr-366	1115	145	:	:	PUNCT
ftr-366	1115	146	accounts	account	VERB
ftr-366	1115	147	payable	payable	ADJ
ftr-366	1115	148	and	and	CCONJ
ftr-366	1115	149	accruals	accrual	NOUN
ftr-366	1115	150	-$	-$	VERB
ftr-366	1116	1	104.30	104.30	NUM
ftr-366	1116	2	$	$	SYM
ftr-366	1116	3	2,243.10	2,243.10	NUM
ftr-366	1116	4	$	$	SYM
ftr-366	1116	5	-$	-$	NOUN
ftr-366	1116	6	2,347.40	2,347.40	NUM
ftr-366	1116	7	$	$	NOUN
ftr-366	1116	8	loans	loan	NOUN
ftr-366	1116	9	payable	payable	ADJ
ftr-366	1116	10	1,073.20	1,073.20	NUM
ftr-366	1116	11	82.30	82.30	NUM
ftr-366	1116	12	1,155.50	1,155.50	NUM
ftr-366	1116	13	liabilities	liability	NOUN
ftr-366	1116	14	held	hold	VERB
ftr-366	1116	15	for	for	ADP
ftr-366	1116	16	sale	sale	NOUN
ftr-366	1116	17	295.20	295.20	NUM
ftr-366	1116	18	295.20	295.20	NUM
ftr-366	1116	19	accounts	account	NOUN
ftr-366	1116	20	and	and	CCONJ
ftr-366	1116	21	note	note	VERB
ftr-366	1116	22	payable	payable	ADJ
ftr-366	1116	23	affiliates	affiliate	NOUN
ftr-366	1116	24	291.80	291.80	NUM
ftr-366	1116	25	3,236.70	3,236.70	NUM
ftr-366	1116	26	7,027.10	7,027.10	NUM
ftr-366	1116	27	(	(	PUNCT
ftr-366	1116	28	10,555.60	10,555.60	NUM
ftr-366	1116	29	)	)	PUNCT
ftr-366	1116	30	total	total	ADJ
ftr-366	1116	31	current	current	ADJ
ftr-366	1116	32	liabilities	liability	NOUN
ftr-366	1116	33	291.80	291.80	NUM
ftr-366	1116	34	4,414.20	4,414.20	NUM
ftr-366	1116	35	9,647.70	9,647.70	NUM
ftr-366	1116	36	(	(	PUNCT
ftr-366	1116	37	10,555.60	10,555.60	NUM
ftr-366	1116	38	)	)	PUNCT
ftr-366	1116	39	3,798.10	3,798.10	NUM
ftr-366	1116	40	long	long	ADJ
ftr-366	1116	41	-	-	PUNCT
ftr-366	1116	42	term	term	NOUN
ftr-366	1116	43	debt	debt	NOUN
ftr-366	1116	44	1,854.80	1,854.80	NUM
ftr-366	1116	45	237.30	237.30	NUM
ftr-366	1116	46	2,092.10	2,092.10	NUM
ftr-366	1116	47	note	note	VERB
ftr-366	1116	48	payable	payable	ADJ
ftr-366	1116	49	affiliate	affiliate	NOUN
ftr-366	1116	50	3,647.40	3,647.40	NUM
ftr-366	1116	51	(	(	PUNCT
ftr-366	1116	52	3,647.40	3,647.40	NUM
ftr-366	1116	53	)	)	PUNCT
ftr-366	1116	54	other	other	ADJ
ftr-366	1116	55	noncurrent	noncurrent	ADJ
ftr-366	1116	56	liabilities	liability	NOUN
ftr-366	1116	57	95.60	95.60	NUM
ftr-366	1116	58	1,345.60	1,345.60	NUM
ftr-366	1116	59	1,441.20	1,441.20	NUM
ftr-366	1116	60	total	total	ADJ
ftr-366	1116	61	liabilities	liability	NOUN
ftr-366	1116	62	291.80	291.80	NUM
ftr-366	1116	63	10,012.00	10,012.00	NUM
ftr-366	1116	64	11,230.60	11,230.60	NUM
ftr-366	1116	65	(	(	PUNCT
ftr-366	1116	66	14,203.00	14,203.00	NUM
ftr-366	1116	67	)	)	PUNCT
ftr-366	1116	68	7,331.40	7,331.40	NUM
ftr-366	1116	69	shareholders	shareholder	NOUN
ftr-366	1116	70	'	'	PART
ftr-366	1116	71	equity	equity	NOUN
ftr-366	1116	72	:	:	PUNCT
ftr-366	1116	73	class	class	NOUN
ftr-366	1116	74	a	a	DET
ftr-366	1116	75	common	common	ADJ
ftr-366	1116	76	shares	share	NOUN
ftr-366	1116	77	169.20	169.20	NUM
ftr-366	1116	78	169.20	169.20	NUM
ftr-366	1116	79	class	class	NOUN
ftr-366	1116	80	b	b	NOUN
ftr-366	1116	81	common	common	ADJ
ftr-366	1116	82	shares	share	NOUN
ftr-366	1116	83	135.30	135.30	NUM
ftr-366	1116	84	(	(	PUNCT
ftr-366	1116	85	135.30	135.30	NUM
ftr-366	1116	86	)	)	PUNCT
ftr-366	1116	87	common	common	ADJ
ftr-366	1116	88	shares	share	NOUN
ftr-366	1116	89	2,362.80	2,362.80	NUM
ftr-366	1116	90	(	(	PUNCT
ftr-366	1116	91	2,362.80	2,362.80	NUM
ftr-366	1116	92	)	)	PUNCT
ftr-366	1116	93	other	other	ADJ
ftr-366	1116	94	shareholders	shareholder	NOUN
ftr-366	1116	95	'	'	PART
ftr-366	1116	96	equity	equity	NOUN
ftr-366	1116	97	8,551.70	8,551.70	NUM
ftr-366	1116	98	4,040.80	4,040.80	NUM
ftr-366	1116	99	15,034.20	15,034.20	NUM
ftr-366	1116	100	(	(	PUNCT
ftr-366	1116	101	23,804.60	23,804.60	NUM
ftr-366	1116	102	)	)	PUNCT
ftr-366	1116	103	3,822.10	3,822.10	NUM
ftr-366	1116	104	accumulated	accumulate	VERB
ftr-366	1116	105	other	other	ADJ
ftr-366	1116	106	comprehensive	comprehensive	ADJ
ftr-366	1116	107	income	income	NOUN
ftr-366	1116	108	(	(	PUNCT
ftr-366	1116	109	191.60	191.60	NUM
ftr-366	1116	110	)	)	PUNCT
ftr-366	1116	111	(	(	PUNCT
ftr-366	1116	112	418.90	418.90	NUM
ftr-366	1116	113	)	)	PUNCT
ftr-366	1116	114	(	(	PUNCT
ftr-366	1116	115	158.60	158.60	NUM
ftr-366	1116	116	)	)	PUNCT
ftr-366	1116	117	256.00	256.00	NUM
ftr-366	1116	118	(	(	PUNCT
ftr-366	1116	119	513.10	513.10	NUM
ftr-366	1116	120	)	)	PUNCT
ftr-366	1116	121	8,664.60	8,664.60	NUM
ftr-366	1116	122	3,621.90	3,621.90	NUM
ftr-366	1116	123	17,238.40	17,238.40	NUM
ftr-366	1116	124	(	(	PUNCT
ftr-366	1116	125	26,046.70	26,046.70	NUM
ftr-366	1116	126	)	)	PUNCT
ftr-366	1116	127	3,478.20	3,478.20	NUM
ftr-366	1116	128	less	less	ADJ
ftr-366	1116	129	:	:	PUNCT
ftr-366	1116	130	contra	contra	PROPN
ftr-366	1116	131	account	account	PROPN
ftr-366	1116	132	(	(	PUNCT
ftr-366	1116	133	5,186.40	5,186.40	NUM
ftr-366	1116	134	)	)	PUNCT
ftr-366	1116	135	(	(	PUNCT
ftr-366	1116	136	479.00	479.00	NUM
ftr-366	1116	137	)	)	PUNCT
ftr-366	1116	138	(	(	PUNCT
ftr-366	1116	139	4,707.40	4,707.40	NUM
ftr-366	1116	140	)	)	PUNCT
ftr-366	1116	141	10,372.80	10,372.80	PROPN
ftr-366	1116	142	total	total	ADJ
ftr-366	1116	143	shareholders	shareholder	NOUN
ftr-366	1116	144	'	'	PART
ftr-366	1116	145	equity	equity	NOUN
ftr-366	1116	146	3,478.20	3,478.20	NUM
ftr-366	1116	147	3,142.90	3,142.90	NUM
ftr-366	1116	148	12,531.00	12,531.00	NUM
ftr-366	1116	149	(	(	PUNCT
ftr-366	1116	150	15,673.90	15,673.90	NUM
ftr-366	1116	151	)	)	PUNCT
ftr-366	1116	152	3,478.20	3,478.20	NUM
ftr-366	1116	153	total	total	ADJ
ftr-366	1116	154	liabilities	liability	NOUN
ftr-366	1116	155	and	and	CCONJ
ftr-366	1116	156	equity	equity	NOUN
ftr-366	1116	157	3,770.00	3,770.00	NUM
ftr-366	1116	158	$	$	SYM
ftr-366	1116	159	13,154.90	13,154.90	NUM
ftr-366	1116	160	$	$	SYM
ftr-366	1116	161	23,761.60	23,761.60	NUM
ftr-366	1116	162	$	$	NUM
ftr-366	1116	163	(	(	PUNCT
ftr-366	1116	164	29,876.90)$	29,876.90)$	NUM
ftr-366	1116	165	10,809.60	10,809.60	NUM
ftr-366	1116	166	$	$	SYM
ftr-366	1116	167	period	period	NOUN
ftr-366	1116	168	end	end	NOUN
ftr-366	1116	169	:	:	PUNCT
ftr-366	1116	170	dec	dec	PROPN
ftr-366	1116	171	31	31	NUM
ftr-366	1116	172	,	,	PUNCT
ftr-366	1116	173	2002	2002	NUM
ftr-366	1116	174	date	date	NOUN
ftr-366	1116	175	filed	file	VERB
ftr-366	1116	176	:	:	PUNCT
ftr-366	1116	177	mar	mar	PROPN
ftr-366	1116	178	05	05	NUM
ftr-366	1116	179	,	,	PUNCT
ftr-366	1116	180	2003	2003	NUM
ftr-366	1116	181	----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------created	----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------create	VERB
ftr-366	1116	182	by	by	ADP
ftr-366	1116	183	edgar	edgar	PROPN
ftr-366	1116	184	online	online	PROPN
ftr-366	1116	185	,	,	PUNCT
ftr-366	1116	186	inc	inc	PROPN
ftr-366	1116	187	.	.	PROPN
ftr-366	1116	188	ingersoll	ingersoll	PROPN
ftr-366	1116	189	rand	rand	PROPN
ftr-366	1116	190	co	co	PROPN
ftr-366	1116	191	ltd	ltd	PROPN
ftr-366	1116	192	table66	table66	PROPN
ftr-366	1116	193	-------------------------------------------------------------------------------------------------------------form	-------------------------------------------------------------------------------------------------------------form	PUNCT
ftr-366	1116	194	type	type	NOUN
ftr-366	1116	195	:	:	PUNCT
ftr-366	1116	196	10	10	NUM
ftr-366	1116	197	-	-	SYM
ftr-366	1116	198	k	k	NOUN
ftr-366	1116	199	admittedly	admittedly	ADV
ftr-366	1116	200	,	,	PUNCT
ftr-366	1116	201	the	the	DET
ftr-366	1116	202	publicly	publicly	ADV
ftr-366	1116	203	filed	file	VERB
ftr-366	1116	204	financial	financial	ADJ
ftr-366	1116	205	statements	statement	NOUN
ftr-366	1116	206	are	be	AUX
ftr-366	1116	207	only	only	ADV
ftr-366	1116	208	a	a	DET
ftr-366	1116	209	rough	rough	ADJ
ftr-366	1116	210	substitute	substitute	NOUN
ftr-366	1116	211	for	for	ADP
ftr-366	1116	212	the	the	DET
ftr-366	1116	213	corporation	corporation	NOUN
ftr-366	1116	214	’s	’s	PART
ftr-366	1116	215	tax	tax	NOUN
ftr-366	1116	216	returns	return	NOUN
ftr-366	1116	217	.	.	PUNCT
ftr-366	1117	1	first	first	ADV
ftr-366	1117	2	,	,	PUNCT
ftr-366	1117	3	the	the	DET
ftr-366	1117	4	financial	financial	ADJ
ftr-366	1117	5	statements	statement	NOUN
ftr-366	1117	6	show	show	VERB
ftr-366	1117	7	assets	asset	NOUN
ftr-366	1117	8	at	at	ADP
ftr-366	1117	9	their	their	PRON
ftr-366	1117	10	book	book	NOUN
ftr-366	1117	11	values	value	NOUN
ftr-366	1117	12	for	for	ADP
ftr-366	1117	13	financial	financial	ADJ
ftr-366	1117	14	accounting	accounting	NOUN
ftr-366	1117	15	purposes	purpose	NOUN
ftr-366	1117	16	,	,	PUNCT
ftr-366	1117	17	not	not	PART
ftr-366	1117	18	at	at	ADP
ftr-366	1117	19	their	their	PRON
ftr-366	1117	20	adjusted	adjust	VERB
ftr-366	1117	21	bases	basis	NOUN
ftr-366	1117	22	for	for	ADP
ftr-366	1117	23	tax	tax	NOUN
ftr-366	1117	24	purposes	purpose	NOUN
ftr-366	1117	25	.	.	PUNCT
ftr-366	1118	1	second	second	ADJ
ftr-366	1118	2	,	,	PUNCT
ftr-366	1118	3	column	column	NOUN
ftr-366	1118	4	3	3	NUM
ftr-366	1118	5	of	of	ADP
ftr-366	1118	6	the	the	DET
ftr-366	1118	7	consolidated	consolidated	ADJ
ftr-366	1118	8	balance	balance	NOUN
ftr-366	1118	9	sheet	sheet	NOUN
ftr-366	1118	10	,	,	PUNCT
ftr-366	1118	11	entitled	entitle	VERB
ftr-366	1118	12	“	"	PUNCT
ftr-366	1118	13	other	other	ADJ
ftr-366	1118	14	subsidiaries	subsidiary	NOUN
ftr-366	1118	15	,	,	PUNCT
ftr-366	1118	16	”	"	PUNCT
ftr-366	1118	17	may	may	AUX
ftr-366	1118	18	have	have	VERB
ftr-366	1118	19	2008	2008	NUM
ftr-366	1118	20	]	]	X
ftr-366	1118	21	corporate	corporate	ADJ
ftr-366	1118	22	expatriation	expatriation	NOUN
ftr-366	1118	23	107	107	NUM
ftr-366	1118	24	included	include	VERB
ftr-366	1118	25	data	datum	NOUN
ftr-366	1118	26	for	for	ADP
ftr-366	1118	27	both	both	CCONJ
ftr-366	1118	28	domestic	domestic	ADJ
ftr-366	1118	29	and	and	CCONJ
ftr-366	1118	30	foreign	foreign	ADJ
ftr-366	1118	31	members	member	NOUN
ftr-366	1118	32	of	of	ADP
ftr-366	1118	33	the	the	DET
ftr-366	1118	34	corporate	corporate	ADJ
ftr-366	1118	35	group	group	NOUN
ftr-366	1118	36	.	.	PUNCT
ftr-366	1119	1	if	if	SCONJ
ftr-366	1119	2	it	it	PRON
ftr-366	1119	3	did	do	AUX
ftr-366	1119	4	mingle	mingle	VERB
ftr-366	1119	5	the	the	DET
ftr-366	1119	6	domestic	domestic	ADJ
ftr-366	1119	7	and	and	CCONJ
ftr-366	1119	8	foreign	foreign	ADJ
ftr-366	1119	9	subsidiaries	subsidiary	NOUN
ftr-366	1119	10	,	,	PUNCT
ftr-366	1119	11	then	then	ADV
ftr-366	1119	12	it	it	PRON
ftr-366	1119	13	would	would	AUX
ftr-366	1119	14	be	be	AUX
ftr-366	1119	15	impossible	impossible	ADJ
ftr-366	1119	16	to	to	PART
ftr-366	1119	17	determine	determine	VERB
ftr-366	1119	18	the	the	DET
ftr-366	1119	19	combined	combined	ADJ
ftr-366	1119	20	ratio	ratio	NOUN
ftr-366	1119	21	for	for	ADP
ftr-366	1119	22	all	all	DET
ftr-366	1119	23	the	the	DET
ftr-366	1119	24	u.s	u.s	PROPN
ftr-366	1119	25	.	.	PROPN
ftr-366	1119	26	members	member	NOUN
ftr-366	1119	27	of	of	ADP
ftr-366	1119	28	the	the	DET
ftr-366	1119	29	corporate	corporate	ADJ
ftr-366	1119	30	group	group	NOUN
ftr-366	1119	31	.	.	PUNCT
ftr-366	1120	1	ir	ir	PROPN
ftr-366	1120	2	-	-	PROPN
ftr-366	1120	3	nj	nj	PROPN
ftr-366	1120	4	had	have	VERB
ftr-366	1120	5	a	a	DET
ftr-366	1120	6	debt	debt	NOUN
ftr-366	1120	7	to	to	ADP
ftr-366	1120	8	equity	equity	NOUN
ftr-366	1120	9	ratio	ratio	NOUN
ftr-366	1120	10	of	of	ADP
ftr-366	1120	11	2.12	2.12	NUM
ftr-366	1120	12	to	to	PART
ftr-366	1120	13	1	1	NUM
ftr-366	1120	14	on	on	ADP
ftr-366	1120	15	december	december	PROPN
ftr-366	1120	16	31	31	NUM
ftr-366	1120	17	,	,	PUNCT
ftr-366	1120	18	2002	2002	NUM
ftr-366	1120	19	.	.	PUNCT
ftr-366	1121	1	239	239	NUM
ftr-366	1121	2	see	see	VERB
ftr-366	1121	3	figure	figure	NOUN
ftr-366	1121	4	8	8	NUM
ftr-366	1121	5	.	.	PUNCT
ftr-366	1122	1	therefore	therefore	ADV
ftr-366	1122	2	section	section	NOUN
ftr-366	1122	3	163(j	163(j	PROPN
ftr-366	1122	4	)	)	PUNCT
ftr-366	1122	5	might	might	AUX
ftr-366	1122	6	have	have	AUX
ftr-366	1122	7	disallowed	disallow	VERB
ftr-366	1122	8	some	some	PRON
ftr-366	1122	9	of	of	ADP
ftr-366	1122	10	the	the	DET
ftr-366	1122	11	company	company	NOUN
ftr-366	1122	12	’s	’s	PART
ftr-366	1122	13	related	relate	VERB
ftr-366	1122	14	party	party	NOUN
ftr-366	1122	15	interest	interest	NOUN
ftr-366	1122	16	for	for	ADP
ftr-366	1122	17	2002	2002	NUM
ftr-366	1122	18	.	.	PUNCT
ftr-366	1123	1	figure	figure	VERB
ftr-366	1123	2	8	8	NUM
ftr-366	1123	3	ingersoll	ingersoll	NOUN
ftr-366	1123	4	-	-	PUNCT
ftr-366	1123	5	rand	rand	PROPN
ftr-366	1123	6	nj	nj	PROPN
ftr-366	1123	7	debt	debt	NOUN
ftr-366	1123	8	to	to	ADP
ftr-366	1123	9	equity	equity	NOUN
ftr-366	1123	10	ratio	ratio	NOUN
ftr-366	1123	11	calculation	calculation	NOUN
ftr-366	1123	12	dec	dec	PROPN
ftr-366	1123	13	.	.	PROPN
ftr-366	1123	14	31	31	NUM
ftr-366	1123	15	,	,	PUNCT
ftr-366	1123	16	2002	2002	NUM
ftr-366	1123	17	(	(	PUNCT
ftr-366	1123	18	in	in	ADP
ftr-366	1123	19	millions	million	NOUN
ftr-366	1123	20	)	)	PUNCT
ftr-366	1123	21	ir	ir	PROPN
ftr-366	1123	22	-	-	PROPN
ftr-366	1123	23	nj	nj	PROPN
ftr-366	1123	24	total	total	ADJ
ftr-366	1123	25	liabilities	liability	NOUN
ftr-366	1123	26	$	$	SYM
ftr-366	1123	27	10,012.0	10,012.0	NUM
ftr-366	1123	28	exclusions	exclusion	NOUN
ftr-366	1123	29	:	:	PUNCT
ftr-366	1123	30	accounts	account	VERB
ftr-366	1123	31	payable	payable	ADJ
ftr-366	1123	32	&	&	CCONJ
ftr-366	1123	33	accruals	accrual	NOUN
ftr-366	1123	34	(	(	PUNCT
ftr-366	1123	35	104.3	104.3	NUM
ftr-366	1123	36	)	)	PUNCT
ftr-366	1123	37	accounts	account	NOUN
ftr-366	1123	38	&	&	CCONJ
ftr-366	1123	39	note	note	VERB
ftr-366	1123	40	payable	payable	ADJ
ftr-366	1123	41	affiliates	affiliate	NOUN
ftr-366	1123	42	(	(	PUNCT
ftr-366	1123	43	3,236.7	3,236.7	NUM
ftr-366	1123	44	)	)	PUNCT
ftr-366	1123	45	a	a	DET
ftr-366	1123	46	net	net	ADJ
ftr-366	1123	47	liabilities	liability	NOUN
ftr-366	1123	48	6,671.0	6,671.0	NUM
ftr-366	1123	49	total	total	ADJ
ftr-366	1123	50	assets	asset	NOUN
ftr-366	1123	51	13,154.9	13,154.9	NUM
ftr-366	1123	52	reductions	reduction	NOUN
ftr-366	1123	53	:	:	PUNCT
ftr-366	1123	54	net	net	ADJ
ftr-366	1123	55	liabilities	liability	NOUN
ftr-366	1123	56	(	(	PUNCT
ftr-366	1123	57	6,671.0	6,671.0	NUM
ftr-366	1123	58	)	)	PUNCT
ftr-366	1123	59	reduction	reduction	NOUN
ftr-366	1123	60	for	for	ADP
ftr-366	1123	61	excluded	exclude	VERB
ftr-366	1123	62	liabilities	liability	NOUN
ftr-366	1123	63	,	,	PUNCT
ftr-366	1123	64	per	per	ADP
ftr-366	1123	65	prop	prop	NOUN
ftr-366	1123	66	.	.	PUNCT
ftr-366	1124	1	regs	regs	PROPN
ftr-366	1124	2	.	.	PUNCT
ftr-366	1125	1	§	§	PROPN
ftr-366	1125	2	1.163(j)-3(c)(3	1.163(j)-3(c)(3	NUM
ftr-366	1125	3	)	)	PUNCT
ftr-366	1125	4	.	.	PUNCT
ftr-366	1126	1	(	(	PUNCT
ftr-366	1126	2	3,341.0	3,341.0	NUM
ftr-366	1126	3	)	)	PUNCT
ftr-366	1126	4	b	b	PROPN
ftr-366	1126	5	net	net	ADJ
ftr-366	1126	6	equity	equity	NOUN
ftr-366	1126	7	3,142.9	3,142.9	NUM
ftr-366	1126	8	ratio	ratio	NOUN
ftr-366	1126	9	(	(	PUNCT
ftr-366	1126	10	a	a	PROPN
ftr-366	1126	11	/	/	SYM
ftr-366	1126	12	b	b	NOUN
ftr-366	1126	13	)	)	PUNCT
ftr-366	1126	14	2.12	2.12	NUM
ftr-366	1126	15	in	in	ADP
ftr-366	1126	16	a	a	DET
ftr-366	1126	17	2004	2004	NUM
ftr-366	1126	18	article	article	NOUN
ftr-366	1126	19	seida	seida	PROPN
ftr-366	1126	20	&	&	CCONJ
ftr-366	1126	21	wempe	wempe	PROPN
ftr-366	1126	22	analyzed	analyze	VERB
ftr-366	1126	23	the	the	DET
ftr-366	1126	24	publicly	publicly	ADV
ftr-366	1126	25	filed	file	VERB
ftr-366	1126	26	financial	financial	ADJ
ftr-366	1126	27	statements	statement	NOUN
ftr-366	1126	28	of	of	ADP
ftr-366	1126	29	several	several	ADJ
ftr-366	1126	30	inverted	inverted	ADJ
ftr-366	1126	31	companies	company	NOUN
ftr-366	1126	32	,	,	PUNCT
ftr-366	1126	33	including	include	VERB
ftr-366	1126	34	ingersoll	ingersoll	NOUN
ftr-366	1126	35	-	-	PUNCT
ftr-366	1126	36	rand	rand	NOUN
ftr-366	1126	37	,	,	PUNCT
ftr-366	1126	38	to	to	PART
ftr-366	1126	39	determine	determine	VERB
ftr-366	1126	40	whether	whether	SCONJ
ftr-366	1126	41	the	the	DET
ftr-366	1126	42	inversions	inversion	NOUN
ftr-366	1126	43	reduced	reduce	VERB
ftr-366	1126	44	the	the	DET
ftr-366	1126	45	companies	company	NOUN
ftr-366	1126	46	’	’	PART
ftr-366	1126	47	effective	effective	ADJ
ftr-366	1126	48	tax	tax	NOUN
ftr-366	1126	49	239	239	NUM
ftr-366	1126	50	.	.	PUNCT
ftr-366	1127	1	in	in	ADP
ftr-366	1127	2	the	the	DET
ftr-366	1127	3	column	column	NOUN
ftr-366	1127	4	for	for	ADP
ftr-366	1127	5	ir	ir	PROPN
ftr-366	1127	6	-	-	NOUN
ftr-366	1127	7	nj	nj	PROPN
ftr-366	1127	8	on	on	ADP
ftr-366	1127	9	the	the	DET
ftr-366	1127	10	balance	balance	NOUN
ftr-366	1127	11	sheet	sheet	NOUN
ftr-366	1127	12	,	,	PUNCT
ftr-366	1127	13	“	"	PUNCT
ftr-366	1127	14	accounts	account	NOUN
ftr-366	1127	15	and	and	CCONJ
ftr-366	1127	16	note	note	VERB
ftr-366	1127	17	payable	payable	ADJ
ftr-366	1127	18	affiliates	affiliate	NOUN
ftr-366	1127	19	”	"	PUNCT
ftr-366	1127	20	totaling	total	VERB
ftr-366	1127	21	$	$	SYM
ftr-366	1127	22	3,236.7	3,236.7	NUM
ftr-366	1127	23	million	million	NUM
ftr-366	1127	24	were	be	AUX
ftr-366	1127	25	lumped	lump	VERB
ftr-366	1127	26	together	together	ADV
ftr-366	1127	27	as	as	ADP
ftr-366	1127	28	a	a	DET
ftr-366	1127	29	single	single	ADJ
ftr-366	1127	30	line	line	NOUN
ftr-366	1127	31	item	item	NOUN
ftr-366	1127	32	.	.	PUNCT
ftr-366	1128	1	ingersoll	ingersoll	PROPN
ftr-366	1128	2	-	-	PUNCT
ftr-366	1128	3	rand	rand	PROPN
ftr-366	1128	4	co.	co.	PROPN
ftr-366	1128	5	ltd	ltd	PROPN
ftr-366	1128	6	.	.	PROPN
ftr-366	1128	7	2002	2002	NUM
ftr-366	1128	8	annual	annual	ADJ
ftr-366	1128	9	report	report	NOUN
ftr-366	1128	10	(	(	PUNCT
ftr-366	1128	11	form	form	NOUN
ftr-366	1128	12	10	10	NUM
ftr-366	1128	13	-	-	PUNCT
ftr-366	1128	14	k	k	NOUN
ftr-366	1128	15	)	)	PUNCT
ftr-366	1128	16	,	,	PUNCT
ftr-366	1128	17	at	at	ADP
ftr-366	1128	18	70	70	NUM
ftr-366	1128	19	(	(	PUNCT
ftr-366	1128	20	march	march	PROPN
ftr-366	1128	21	5	5	NUM
ftr-366	1128	22	,	,	PUNCT
ftr-366	1128	23	2003	2003	NUM
ftr-366	1128	24	)	)	PUNCT
ftr-366	1128	25	(	(	PUNCT
ftr-366	1128	26	condensed	condense	VERB
ftr-366	1128	27	consolidating	consolidating	NOUN
ftr-366	1128	28	balance	balance	NOUN
ftr-366	1128	29	sheet	sheet	NOUN
ftr-366	1128	30	as	as	ADP
ftr-366	1128	31	of	of	ADP
ftr-366	1128	32	dec	dec	PROPN
ftr-366	1128	33	.	.	PROPN
ftr-366	1128	34	31	31	NUM
ftr-366	1128	35	,	,	PUNCT
ftr-366	1128	36	2002	2002	NUM
ftr-366	1128	37	)	)	PUNCT
ftr-366	1129	1	.	.	PUNCT
ftr-366	1130	1	under	under	ADP
ftr-366	1130	2	the	the	DET
ftr-366	1130	3	definitions	definition	NOUN
ftr-366	1130	4	in	in	ADP
ftr-366	1130	5	the	the	DET
ftr-366	1130	6	proposed	propose	VERB
ftr-366	1130	7	regulations	regulation	NOUN
ftr-366	1130	8	,	,	PUNCT
ftr-366	1130	9	accounts	account	VERB
ftr-366	1130	10	payable	payable	ADJ
ftr-366	1130	11	are	be	AUX
ftr-366	1130	12	excluded	exclude	VERB
ftr-366	1130	13	from	from	ADP
ftr-366	1130	14	the	the	DET
ftr-366	1130	15	debt	debt	NOUN
ftr-366	1130	16	to	to	ADP
ftr-366	1130	17	equity	equity	NOUN
ftr-366	1130	18	ratio	ratio	NOUN
ftr-366	1130	19	calculation	calculation	NOUN
ftr-366	1130	20	,	,	PUNCT
ftr-366	1130	21	but	but	CCONJ
ftr-366	1130	22	notes	note	NOUN
ftr-366	1130	23	payable	payable	ADJ
ftr-366	1130	24	are	be	AUX
ftr-366	1130	25	not	not	PART
ftr-366	1130	26	,	,	PUNCT
ftr-366	1130	27	unless	unless	SCONJ
ftr-366	1130	28	they	they	PRON
ftr-366	1130	29	constitute	constitute	VERB
ftr-366	1130	30	commercial	commercial	ADJ
ftr-366	1130	31	financing	financing	NOUN
ftr-366	1130	32	liabilities	liability	NOUN
ftr-366	1130	33	.	.	PUNCT
ftr-366	1131	1	prop	prop	NOUN
ftr-366	1131	2	.	.	PUNCT
ftr-366	1132	1	reg	reg	PROPN
ftr-366	1132	2	.	.	PUNCT
ftr-366	1133	1	§	§	PROPN
ftr-366	1133	2	1.163(j)-3(b)(2)(i	1.163(j)-3(b)(2)(i	NUM
ftr-366	1133	3	)	)	PUNCT
ftr-366	1133	4	.	.	PUNCT
ftr-366	1134	1	however	however	ADV
ftr-366	1134	2	,	,	PUNCT
ftr-366	1134	3	even	even	ADV
ftr-366	1134	4	if	if	SCONJ
ftr-366	1134	5	the	the	DET
ftr-366	1134	6	entire	entire	ADJ
ftr-366	1134	7	item	item	NOUN
ftr-366	1134	8	is	be	AUX
ftr-366	1134	9	excluded	exclude	VERB
ftr-366	1134	10	from	from	ADP
ftr-366	1134	11	ir	ir	PROPN
ftr-366	1134	12	-	-	PROPN
ftr-366	1134	13	nj	nj	PROPN
ftr-366	1134	14	’s	’s	PART
ftr-366	1134	15	liabilities	liability	NOUN
ftr-366	1134	16	,	,	PUNCT
ftr-366	1134	17	ir	ir	PROPN
ftr-366	1134	18	-	-	PROPN
ftr-366	1134	19	nj	nj	PROPN
ftr-366	1134	20	exceeded	exceed	VERB
ftr-366	1134	21	the	the	DET
ftr-366	1134	22	1.5	1.5	NUM
ftr-366	1134	23	to	to	PART
ftr-366	1134	24	1	1	NUM
ftr-366	1134	25	limit	limit	NOUN
ftr-366	1134	26	.	.	PUNCT
ftr-366	1135	1	108	108	NUM
ftr-366	1135	2	florida	florida	PROPN
ftr-366	1135	3	tax	tax	NOUN
ftr-366	1135	4	review	review	NOUN
ftr-366	1135	5	[	[	X
ftr-366	1135	6	vol	vol	NOUN
ftr-366	1135	7	.	.	PUNCT
ftr-366	1135	8	9:2	9:2	NUM
ftr-366	1135	9	rates	rate	NOUN
ftr-366	1135	10	.	.	PUNCT
ftr-366	1136	1	240	240	NUM
ftr-366	1136	2	the	the	DET
ftr-366	1136	3	article	article	NOUN
ftr-366	1136	4	concluded	conclude	VERB
ftr-366	1136	5	that	that	SCONJ
ftr-366	1136	6	earnings	earning	NOUN
ftr-366	1136	7	stripping	strip	VERB
ftr-366	1136	8	through	through	ADP
ftr-366	1136	9	intercompany	intercompany	NOUN
ftr-366	1136	10	debt	debt	NOUN
ftr-366	1136	11	reduced	reduce	VERB
ftr-366	1136	12	effective	effective	ADJ
ftr-366	1136	13	tax	tax	NOUN
ftr-366	1136	14	rates	rate	NOUN
ftr-366	1136	15	.	.	PUNCT
ftr-366	1137	1	241	241	NUM
ftr-366	1138	1	the	the	DET
ftr-366	1138	2	article	article	NOUN
ftr-366	1138	3	also	also	ADV
ftr-366	1138	4	concluded	conclude	VERB
ftr-366	1138	5	that	that	SCONJ
ftr-366	1138	6	section	section	NOUN
ftr-366	1138	7	163(j	163(j	PROPN
ftr-366	1138	8	)	)	PUNCT
ftr-366	1138	9	likely	likely	ADV
ftr-366	1138	10	did	do	AUX
ftr-366	1138	11	not	not	PART
ftr-366	1138	12	apply	apply	VERB
ftr-366	1138	13	to	to	ADP
ftr-366	1138	14	ingersoll	ingersoll	NOUN
ftr-366	1138	15	-	-	PUNCT
ftr-366	1138	16	rand	rand	NOUN
ftr-366	1138	17	for	for	ADP
ftr-366	1138	18	2002	2002	NUM
ftr-366	1138	19	or	or	CCONJ
ftr-366	1138	20	2003	2003	NUM
ftr-366	1138	21	.	.	PUNCT
ftr-366	1139	1	242	242	NUM
ftr-366	1139	2	seida	seida	PROPN
ftr-366	1139	3	&	&	CCONJ
ftr-366	1139	4	wempe	wempe	PROPN
ftr-366	1139	5	did	do	AUX
ftr-366	1139	6	not	not	PART
ftr-366	1139	7	explain	explain	VERB
ftr-366	1139	8	how	how	SCONJ
ftr-366	1139	9	they	they	PRON
ftr-366	1139	10	calculated	calculate	VERB
ftr-366	1139	11	the	the	DET
ftr-366	1139	12	debt	debt	NOUN
ftr-366	1139	13	to	to	ADP
ftr-366	1139	14	equity	equity	NOUN
ftr-366	1139	15	ratio	ratio	NOUN
ftr-366	1139	16	.	.	PUNCT
ftr-366	1140	1	if	if	SCONJ
ftr-366	1140	2	they	they	PRON
ftr-366	1140	3	included	include	VERB
ftr-366	1140	4	data	datum	NOUN
ftr-366	1140	5	for	for	ADP
ftr-366	1140	6	both	both	DET
ftr-366	1140	7	ir	ir	PROPN
ftr-366	1140	8	-	-	PROPN
ftr-366	1140	9	nj	nj	PROPN
ftr-366	1140	10	and	and	CCONJ
ftr-366	1140	11	the	the	DET
ftr-366	1140	12	“	"	PUNCT
ftr-366	1140	13	other	other	ADJ
ftr-366	1140	14	subsidiaries	subsidiary	NOUN
ftr-366	1140	15	”	"	PUNCT
ftr-366	1140	16	in	in	ADP
ftr-366	1140	17	the	the	DET
ftr-366	1140	18	computation	computation	NOUN
ftr-366	1140	19	,	,	PUNCT
ftr-366	1140	20	then	then	ADV
ftr-366	1140	21	the	the	DET
ftr-366	1140	22	ratio	ratio	NOUN
ftr-366	1140	23	for	for	ADP
ftr-366	1140	24	2002	2002	NUM
ftr-366	1140	25	would	would	AUX
ftr-366	1140	26	have	have	AUX
ftr-366	1140	27	been	be	AUX
ftr-366	1140	28	under	under	ADP
ftr-366	1140	29	1.5	1.5	NUM
ftr-366	1140	30	to	to	PART
ftr-366	1140	31	1	1	NUM
ftr-366	1140	32	.	.	PUNCT
ftr-366	1141	1	d.	d.	PROPN
ftr-366	1141	2	tax	tax	PROPN
ftr-366	1141	3	policy	policy	NOUN
ftr-366	1141	4	issues	issue	NOUN
ftr-366	1141	5	the	the	DET
ftr-366	1141	6	exchange	exchange	NOUN
ftr-366	1141	7	of	of	ADP
ftr-366	1141	8	cfcs	cfcs	NOUN
ftr-366	1141	9	and	and	CCONJ
ftr-366	1141	10	debt	debt	NOUN
ftr-366	1141	11	for	for	ADP
ftr-366	1141	12	the	the	DET
ftr-366	1141	13	ir	ir	PROPN
ftr-366	1141	14	-	-	PROPN
ftr-366	1141	15	ltd	ltd	PROPN
ftr-366	1141	16	.	.	PROPN
ftr-366	1141	17	class	class	PROPN
ftr-366	1141	18	b	b	PROPN
ftr-366	1141	19	stock	stock	NOUN
ftr-366	1141	20	raises	raise	VERB
ftr-366	1141	21	some	some	DET
ftr-366	1141	22	serious	serious	ADJ
ftr-366	1141	23	tax	tax	NOUN
ftr-366	1141	24	policy	policy	NOUN
ftr-366	1141	25	issues	issue	NOUN
ftr-366	1141	26	.	.	PUNCT
ftr-366	1142	1	one	one	NUM
ftr-366	1142	2	issue	issue	NOUN
ftr-366	1142	3	is	be	AUX
ftr-366	1142	4	whether	whether	SCONJ
ftr-366	1142	5	a	a	DET
ftr-366	1142	6	subsidiary	subsidiary	NOUN
ftr-366	1142	7	’s	’s	PART
ftr-366	1142	8	acquisition	acquisition	NOUN
ftr-366	1142	9	of	of	ADP
ftr-366	1142	10	parent	parent	NOUN
ftr-366	1142	11	company	company	NOUN
ftr-366	1142	12	stock	stock	NOUN
ftr-366	1142	13	in	in	ADP
ftr-366	1142	14	exchange	exchange	NOUN
ftr-366	1142	15	for	for	ADP
ftr-366	1142	16	a	a	DET
ftr-366	1142	17	note	note	NOUN
ftr-366	1142	18	represents	represent	VERB
ftr-366	1142	19	a	a	DET
ftr-366	1142	20	real	real	ADJ
ftr-366	1142	21	economic	economic	ADJ
ftr-366	1142	22	investment	investment	NOUN
ftr-366	1142	23	.	.	PUNCT
ftr-366	1143	1	the	the	DET
ftr-366	1143	2	debt	debt	NOUN
ftr-366	1143	3	-	-	PUNCT
ftr-366	1143	4	financed	finance	VERB
ftr-366	1143	5	portion	portion	NOUN
ftr-366	1143	6	of	of	ADP
ftr-366	1143	7	this	this	DET
ftr-366	1143	8	exchange	exchange	NOUN
ftr-366	1143	9	had	have	VERB
ftr-366	1143	10	some	some	DET
ftr-366	1143	11	indicia	indicia	NOUN
ftr-366	1143	12	of	of	ADP
ftr-366	1143	13	a	a	DET
ftr-366	1143	14	sham	sham	NOUN
ftr-366	1143	15	.	.	PUNCT
ftr-366	1144	1	when	when	SCONJ
ftr-366	1144	2	ir	ir	PROPN
ftr-366	1144	3	-	-	PROPN
ftr-366	1144	4	nj	nj	PROPN
ftr-366	1144	5	transferred	transfer	VERB
ftr-366	1144	6	its	its	PRON
ftr-366	1144	7	foreign	foreign	ADJ
ftr-366	1144	8	subsidiaries	subsidiary	NOUN
ftr-366	1144	9	to	to	ADP
ftr-366	1144	10	ir	ir	PROPN
ftr-366	1144	11	-	-	PROPN
ftr-366	1144	12	ltd	ltd	PROPN
ftr-366	1144	13	.	.	PROPN
ftr-366	1144	14	,	,	PUNCT
ftr-366	1144	15	the	the	DET
ftr-366	1144	16	company	company	NOUN
ftr-366	1144	17	used	use	VERB
ftr-366	1144	18	the	the	DET
ftr-366	1144	19	occasion	occasion	NOUN
ftr-366	1144	20	to	to	PART
ftr-366	1144	21	load	load	VERB
ftr-366	1144	22	up	up	ADP
ftr-366	1144	23	with	with	ADP
ftr-366	1144	24	as	as	ADV
ftr-366	1144	25	much	much	ADJ
ftr-366	1144	26	debt	debt	NOUN
ftr-366	1144	27	as	as	ADP
ftr-366	1144	28	possible	possible	ADJ
ftr-366	1144	29	.	.	PUNCT
ftr-366	1145	1	the	the	DET
ftr-366	1145	2	only	only	ADJ
ftr-366	1145	3	limit	limit	NOUN
ftr-366	1145	4	on	on	ADP
ftr-366	1145	5	the	the	DET
ftr-366	1145	6	amount	amount	NOUN
ftr-366	1145	7	of	of	ADP
ftr-366	1145	8	debt	debt	NOUN
ftr-366	1145	9	was	be	AUX
ftr-366	1145	10	that	that	SCONJ
ftr-366	1145	11	the	the	DET
ftr-366	1145	12	face	face	NOUN
ftr-366	1145	13	amount	amount	NOUN
ftr-366	1145	14	of	of	ADP
ftr-366	1145	15	the	the	DET
ftr-366	1145	16	debt	debt	NOUN
ftr-366	1145	17	,	,	PUNCT
ftr-366	1145	18	plus	plus	CCONJ
ftr-366	1145	19	the	the	DET
ftr-366	1145	20	fair	fair	ADJ
ftr-366	1145	21	market	market	NOUN
ftr-366	1145	22	value	value	NOUN
ftr-366	1145	23	of	of	ADP
ftr-366	1145	24	the	the	DET
ftr-366	1145	25	transferred	transfer	VERB
ftr-366	1145	26	assets	asset	NOUN
ftr-366	1145	27	,	,	PUNCT
ftr-366	1145	28	could	could	AUX
ftr-366	1145	29	not	not	PART
ftr-366	1145	30	exceed	exceed	VERB
ftr-366	1145	31	50	50	NUM
ftr-366	1145	32	%	%	NOUN
ftr-366	1145	33	of	of	ADP
ftr-366	1145	34	the	the	DET
ftr-366	1145	35	company	company	NOUN
ftr-366	1145	36	’s	’s	PART
ftr-366	1145	37	value	value	NOUN
ftr-366	1145	38	.	.	PUNCT
ftr-366	1146	1	issuing	issue	VERB
ftr-366	1146	2	b	b	PRON
ftr-366	1146	3	stock	stock	NOUN
ftr-366	1146	4	that	that	PRON
ftr-366	1146	5	was	be	AUX
ftr-366	1146	6	worth	worth	ADJ
ftr-366	1146	7	more	more	ADJ
ftr-366	1146	8	than	than	ADP
ftr-366	1146	9	50	50	NUM
ftr-366	1146	10	%	%	NOUN
ftr-366	1146	11	of	of	ADP
ftr-366	1146	12	the	the	DET
ftr-366	1146	13	company	company	NOUN
ftr-366	1146	14	’s	’s	PART
ftr-366	1146	15	value	value	NOUN
ftr-366	1146	16	would	would	AUX
ftr-366	1146	17	have	have	AUX
ftr-366	1146	18	caused	cause	VERB
ftr-366	1146	19	ir	ir	PROPN
ftr-366	1146	20	-	-	PROPN
ftr-366	1146	21	ltd	ltd	NOUN
ftr-366	1146	22	.	.	PROPN
ftr-366	1146	23	to	to	PART
ftr-366	1146	24	become	become	VERB
ftr-366	1146	25	a	a	DET
ftr-366	1146	26	cfc	cfc	NOUN
ftr-366	1146	27	.	.	PUNCT
ftr-366	1147	1	243	243	NUM
ftr-366	1147	2	to	to	PART
ftr-366	1147	3	be	be	AUX
ftr-366	1147	4	safe	safe	ADJ
ftr-366	1147	5	,	,	PUNCT
ftr-366	1147	6	ir	ir	PROPN
ftr-366	1147	7	-	-	PROPN
ftr-366	1147	8	ltd	ltd	PROPN
ftr-366	1147	9	.	.	PROPN
ftr-366	1147	10	issued	issue	VERB
ftr-366	1147	11	to	to	ADP
ftr-366	1147	12	ir	ir	PROPN
ftr-366	1147	13	-	-	PROPN
ftr-366	1147	14	nj	nj	PROPN
ftr-366	1147	15	class	class	PROPN
ftr-366	1147	16	b	b	PROPN
ftr-366	1147	17	stock	stock	NOUN
ftr-366	1147	18	representing	represent	VERB
ftr-366	1147	19	45	45	NUM
ftr-366	1147	20	%	%	NOUN
ftr-366	1147	21	by	by	ADP
ftr-366	1147	22	value	value	NOUN
ftr-366	1147	23	,	,	PUNCT
ftr-366	1147	24	just	just	ADV
ftr-366	1147	25	a	a	DET
ftr-366	1147	26	few	few	ADJ
ftr-366	1147	27	percentage	percentage	NOUN
ftr-366	1147	28	points	point	NOUN
ftr-366	1147	29	less	less	ADJ
ftr-366	1147	30	than	than	ADP
ftr-366	1147	31	50	50	NUM
ftr-366	1147	32	%	%	NOUN
ftr-366	1147	33	.	.	PUNCT
ftr-366	1148	1	the	the	DET
ftr-366	1148	2	value	value	NOUN
ftr-366	1148	3	of	of	ADP
ftr-366	1148	4	that	that	DET
ftr-366	1148	5	b	b	NOUN
ftr-366	1148	6	stock	stock	NOUN
ftr-366	1148	7	was	be	AUX
ftr-366	1148	8	about	about	ADV
ftr-366	1148	9	$	$	SYM
ftr-366	1148	10	5.6	5.6	NUM
ftr-366	1148	11	billion	billion	NUM
ftr-366	1148	12	.	.	PUNCT
ftr-366	1149	1	244	244	NUM
ftr-366	1149	2	the	the	DET
ftr-366	1149	3	accountants	accountant	NOUN
ftr-366	1149	4	probably	probably	ADV
ftr-366	1149	5	calculated	calculate	VERB
ftr-366	1149	6	the	the	DET
ftr-366	1149	7	value	value	NOUN
ftr-366	1149	8	of	of	ADP
ftr-366	1149	9	the	the	DET
ftr-366	1149	10	“	"	PUNCT
ftr-366	1149	11	transferred	transfer	VERB
ftr-366	1149	12	assets	asset	NOUN
ftr-366	1149	13	”	"	PUNCT
ftr-366	1149	14	at	at	ADP
ftr-366	1149	15	about	about	ADV
ftr-366	1149	16	$	$	SYM
ftr-366	1149	17	2	2	NUM
ftr-366	1149	18	billion	billion	NUM
ftr-366	1149	19	.	.	PUNCT
ftr-366	1150	1	245	245	NUM
ftr-366	1150	2	ir	ir	PROPN
ftr-366	1150	3	-	-	PROPN
ftr-366	1150	4	nj	nj	PROPN
ftr-366	1150	5	transferred	transfer	VERB
ftr-366	1150	6	those	those	DET
ftr-366	1150	7	assets	asset	NOUN
ftr-366	1150	8	to	to	ADP
ftr-366	1150	9	ir	ir	PROPN
ftr-366	1150	10	-	-	PROPN
ftr-366	1150	11	ltd	ltd	PROPN
ftr-366	1150	12	.	.	PROPN
ftr-366	1150	13	then	then	ADV
ftr-366	1150	14	ir	ir	PROPN
ftr-366	1150	15	-	-	PROPN
ftr-366	1150	16	nj	nj	PROPN
ftr-366	1150	17	gave	give	VERB
ftr-366	1150	18	ir	ir	PROPN
ftr-366	1150	19	-	-	PROPN
ftr-366	1150	20	ltd	ltd	PROPN
ftr-366	1150	21	.	.	PUNCT
ftr-366	1151	1	a	a	DET
ftr-366	1151	2	$	$	SYM
ftr-366	1151	3	3.6	3.6	NUM
ftr-366	1151	4	billion	billion	NUM
ftr-366	1151	5	note	note	NOUN
ftr-366	1151	6	for	for	ADP
ftr-366	1151	7	the	the	DET
ftr-366	1151	8	balance	balance	NOUN
ftr-366	1151	9	.	.	PUNCT
ftr-366	1152	1	240	240	NUM
ftr-366	1152	2	.	.	PUNCT
ftr-366	1153	1	jim	jim	PROPN
ftr-366	1153	2	a.	a.	PROPN
ftr-366	1153	3	seida	seida	PROPN
ftr-366	1153	4	&	&	CCONJ
ftr-366	1153	5	william	william	PROPN
ftr-366	1153	6	f.	f.	PROPN
ftr-366	1153	7	wempe	wempe	PROPN
ftr-366	1153	8	,	,	PUNCT
ftr-366	1153	9	effective	effective	ADJ
ftr-366	1153	10	tax	tax	NOUN
ftr-366	1153	11	rate	rate	NOUN
ftr-366	1153	12	changes	change	NOUN
ftr-366	1153	13	and	and	CCONJ
ftr-366	1153	14	earnings	earning	NOUN
ftr-366	1153	15	stripping	strip	VERB
ftr-366	1153	16	following	follow	VERB
ftr-366	1153	17	corporate	corporate	ADJ
ftr-366	1153	18	inversion	inversion	NOUN
ftr-366	1153	19	,	,	PUNCT
ftr-366	1153	20	57	57	NUM
ftr-366	1153	21	nat’l	nat’l	NOUN
ftr-366	1153	22	tax	tax	NOUN
ftr-366	1153	23	j.	j.	PROPN
ftr-366	1153	24	805	805	PROPN
ftr-366	1153	25	(	(	PUNCT
ftr-366	1153	26	dec	dec	PROPN
ftr-366	1153	27	.	.	PROPN
ftr-366	1153	28	2004	2004	NUM
ftr-366	1153	29	)	)	PUNCT
ftr-366	1153	30	.	.	PUNCT
ftr-366	1154	1	241	241	X
ftr-366	1154	2	.	.	PUNCT
ftr-366	1155	1	i	i	PRON
ftr-366	1155	2	d.	d.	PROPN
ftr-366	1155	3	at	at	ADP
ftr-366	1155	4	825	825	NUM
ftr-366	1155	5	.	.	PUNCT
ftr-366	1156	1	242	242	NUM
ftr-366	1156	2	.	.	PUNCT
ftr-366	1157	1	i	i	PRON
ftr-366	1157	2	d.	d.	PROPN
ftr-366	1157	3	at	at	ADP
ftr-366	1157	4	821	821	NUM
ftr-366	1157	5	.	.	PUNCT
ftr-366	1158	1	243	243	NUM
ftr-366	1158	2	.	.	PUNCT
ftr-366	1159	1	irc	irc	PROPN
ftr-366	1159	2	§	§	PROPN
ftr-366	1159	3	957	957	NUM
ftr-366	1159	4	.	.	PUNCT
ftr-366	1159	5	244	244	NUM
ftr-366	1159	6	.	.	PUNCT
ftr-366	1160	1	on	on	ADP
ftr-366	1160	2	dec	dec	PROPN
ftr-366	1160	3	.	.	PROPN
ftr-366	1160	4	31	31	NUM
ftr-366	1160	5	,	,	PUNCT
ftr-366	1160	6	2001	2001	NUM
ftr-366	1160	7	,	,	PUNCT
ftr-366	1160	8	the	the	DET
ftr-366	1160	9	a	a	DET
ftr-366	1160	10	stock	stock	NOUN
ftr-366	1160	11	was	be	AUX
ftr-366	1160	12	worth	worth	ADJ
ftr-366	1160	13	$	$	SYM
ftr-366	1160	14	41.81	41.81	NUM
ftr-366	1160	15	per	per	ADP
ftr-366	1160	16	share	share	NOUN
ftr-366	1160	17	.	.	PUNCT
ftr-366	1161	1	ingersollrand	ingersollrand	ADJ
ftr-366	1161	2	investor	investor	NOUN
ftr-366	1161	3	relations	relation	NOUN
ftr-366	1161	4	website	website	NOUN
ftr-366	1161	5	,	,	PUNCT
ftr-366	1161	6	available	available	ADJ
ftr-366	1161	7	at	at	ADP
ftr-366	1161	8	http://files.shareholder.com/downloads/ir/234349907x0x84384/7c2a60ca-153544e3-8d60-980393782036/generaltaxinformation.htm	http://files.shareholder.com/downloads/ir/234349907x0x84384/7c2a60ca-153544e3-8d60-980393782036/generaltaxinformation.htm	PROPN
ftr-366	1161	9	(	(	PUNCT
ftr-366	1161	10	last	last	ADV
ftr-366	1161	11	visited	visit	VERB
ftr-366	1161	12	sept	sept	PROPN
ftr-366	1161	13	.	.	PROPN
ftr-366	1161	14	29	29	NUM
ftr-366	1161	15	,	,	PUNCT
ftr-366	1161	16	2008	2008	NUM
ftr-366	1161	17	)	)	PUNCT
ftr-366	1161	18	.	.	PUNCT
ftr-366	1162	1	as	as	SCONJ
ftr-366	1162	2	discussed	discuss	VERB
ftr-366	1162	3	in	in	ADP
ftr-366	1162	4	part	part	NOUN
ftr-366	1162	5	ii.b	ii.b	NOUN
ftr-366	1162	6	,	,	PUNCT
ftr-366	1162	7	the	the	DET
ftr-366	1162	8	company	company	NOUN
ftr-366	1162	9	considered	consider	VERB
ftr-366	1162	10	the	the	DET
ftr-366	1162	11	a	a	PRON
ftr-366	1162	12	and	and	CCONJ
ftr-366	1162	13	b	b	NOUN
ftr-366	1162	14	shares	share	NOUN
ftr-366	1162	15	to	to	PART
ftr-366	1162	16	be	be	AUX
ftr-366	1162	17	about	about	ADV
ftr-366	1162	18	equal	equal	ADJ
ftr-366	1162	19	in	in	ADP
ftr-366	1162	20	value	value	NOUN
ftr-366	1162	21	.	.	PUNCT
ftr-366	1163	1	ir	ir	PROPN
ftr-366	1163	2	-	-	PROPN
ftr-366	1163	3	ltd	ltd	PROPN
ftr-366	1163	4	.	.	PROPN
ftr-366	1163	5	issued	issue	VERB
ftr-366	1163	6	135,250,003	135,250,003	NUM
ftr-366	1163	7	b	b	NOUN
ftr-366	1163	8	shares	share	NOUN
ftr-366	1163	9	in	in	ADP
ftr-366	1163	10	the	the	DET
ftr-366	1163	11	reorganization	reorganization	NOUN
ftr-366	1163	12	.	.	PUNCT
ftr-366	1164	1	ingersollrand	ingersollrand	PROPN
ftr-366	1164	2	co.	co.	PROPN
ftr-366	1164	3	ltd	ltd	PROPN
ftr-366	1164	4	.	.	PROPN
ftr-366	1164	5	2001	2001	NUM
ftr-366	1164	6	financial	financial	ADJ
ftr-366	1164	7	report	report	NOUN
ftr-366	1164	8	,	,	PUNCT
ftr-366	1164	9	supra	supra	PROPN
ftr-366	1164	10	note	note	PROPN
ftr-366	1164	11	11	11	NUM
ftr-366	1164	12	,	,	PUNCT
ftr-366	1164	13	at	at	ADP
ftr-366	1164	14	35	35	NUM
ftr-366	1164	15	.	.	PUNCT
ftr-366	1165	1	using	use	VERB
ftr-366	1165	2	a	a	DET
ftr-366	1165	3	value	value	NOUN
ftr-366	1165	4	of	of	ADP
ftr-366	1165	5	$	$	SYM
ftr-366	1165	6	41.81	41.81	NUM
ftr-366	1165	7	per	per	ADP
ftr-366	1165	8	share	share	NOUN
ftr-366	1165	9	of	of	ADP
ftr-366	1165	10	b	b	PROPN
ftr-366	1165	11	stock	stock	NOUN
ftr-366	1165	12	,	,	PUNCT
ftr-366	1165	13	this	this	PRON
ftr-366	1165	14	works	work	VERB
ftr-366	1165	15	out	out	ADP
ftr-366	1165	16	to	to	ADP
ftr-366	1165	17	a	a	DET
ftr-366	1165	18	total	total	ADJ
ftr-366	1165	19	value	value	NOUN
ftr-366	1165	20	of	of	ADP
ftr-366	1165	21	$	$	SYM
ftr-366	1165	22	5,654,802,625	5,654,802,625	NUM
ftr-366	1165	23	.	.	PUNCT
ftr-366	1166	1	245	245	NUM
ftr-366	1166	2	.	.	PUNCT
ftr-366	1167	1	the	the	DET
ftr-366	1167	2	value	value	NOUN
ftr-366	1167	3	of	of	ADP
ftr-366	1167	4	the	the	DET
ftr-366	1167	5	“	"	PUNCT
ftr-366	1167	6	transferred	transfer	VERB
ftr-366	1167	7	assets	asset	NOUN
ftr-366	1167	8	”	"	PUNCT
ftr-366	1167	9	must	must	AUX
ftr-366	1167	10	have	have	AUX
ftr-366	1167	11	been	be	AUX
ftr-366	1167	12	about	about	ADP
ftr-366	1167	13	$	$	SYM
ftr-366	1167	14	2,007,402,625	2,007,402,625	NUM
ftr-366	1167	15	,	,	PUNCT
ftr-366	1167	16	the	the	DET
ftr-366	1167	17	value	value	NOUN
ftr-366	1167	18	of	of	ADP
ftr-366	1167	19	the	the	DET
ftr-366	1167	20	b	b	PROPN
ftr-366	1167	21	stock	stock	NOUN
ftr-366	1167	22	,	,	PUNCT
ftr-366	1167	23	$	$	SYM
ftr-366	1167	24	5,654,802,625	5,654,802,625	NUM
ftr-366	1167	25	,	,	PUNCT
ftr-366	1167	26	minus	minus	CCONJ
ftr-366	1167	27	the	the	DET
ftr-366	1167	28	face	face	NOUN
ftr-366	1167	29	amount	amount	NOUN
ftr-366	1167	30	of	of	ADP
ftr-366	1167	31	the	the	DET
ftr-366	1167	32	$	$	SYM
ftr-366	1167	33	3,647,400,000	3,647,400,000	NUM
ftr-366	1167	34	note	note	NOUN
ftr-366	1167	35	.	.	PUNCT
ftr-366	1168	1	2008	2008	NUM
ftr-366	1168	2	]	]	PUNCT
ftr-366	1168	3	corporate	corporate	ADJ
ftr-366	1168	4	expatriation	expatriation	NOUN
ftr-366	1168	5	109	109	NUM
ftr-366	1168	6	there	there	PRON
ftr-366	1168	7	is	be	VERB
ftr-366	1168	8	a	a	DET
ftr-366	1168	9	consensus	consensus	NOUN
ftr-366	1168	10	that	that	SCONJ
ftr-366	1168	11	sections	section	VERB
ftr-366	1168	12	163(j	163(j	PROPN
ftr-366	1168	13	)	)	PUNCT
ftr-366	1168	14	and	and	CCONJ
ftr-366	1168	15	482	482	NUM
ftr-366	1168	16	are	be	AUX
ftr-366	1168	17	insufficient	insufficient	ADJ
ftr-366	1168	18	to	to	PART
ftr-366	1168	19	prevent	prevent	VERB
ftr-366	1168	20	such	such	ADJ
ftr-366	1168	21	aggressive	aggressive	ADJ
ftr-366	1168	22	earnings	earning	NOUN
ftr-366	1168	23	stripping	stripping	NOUN
ftr-366	1168	24	.	.	PUNCT
ftr-366	1169	1	246	246	NUM
ftr-366	1169	2	as	as	ADP
ftr-366	1169	3	part	part	NOUN
ftr-366	1169	4	of	of	ADP
ftr-366	1169	5	the	the	DET
ftr-366	1169	6	american	american	ADJ
ftr-366	1169	7	jobs	jobs	PROPN
ftr-366	1169	8	creation	creation	PROPN
ftr-366	1169	9	act	act	PROPN
ftr-366	1169	10	,	,	PUNCT
ftr-366	1169	11	congress	congress	PROPN
ftr-366	1169	12	considered	consider	VERB
ftr-366	1169	13	strengthening	strengthen	VERB
ftr-366	1169	14	section	section	NOUN
ftr-366	1169	15	163(j	163(j	PROPN
ftr-366	1169	16	)	)	PUNCT
ftr-366	1169	17	for	for	ADP
ftr-366	1169	18	inverted	inverted	ADJ
ftr-366	1169	19	corporations	corporation	NOUN
ftr-366	1169	20	.	.	PUNCT
ftr-366	1170	1	247	247	NUM
ftr-366	1170	2	the	the	DET
ftr-366	1170	3	proposal	proposal	NOUN
ftr-366	1170	4	would	would	AUX
ftr-366	1170	5	have	have	AUX
ftr-366	1170	6	eliminated	eliminate	VERB
ftr-366	1170	7	the	the	DET
ftr-366	1170	8	1.5	1.5	NUM
ftr-366	1170	9	to	to	PART
ftr-366	1170	10	1	1	NUM
ftr-366	1170	11	debt	debt	NOUN
ftr-366	1170	12	to	to	ADP
ftr-366	1170	13	equity	equity	NOUN
ftr-366	1170	14	threshold	threshold	NOUN
ftr-366	1170	15	for	for	ADP
ftr-366	1170	16	such	such	ADJ
ftr-366	1170	17	corporations	corporation	NOUN
ftr-366	1170	18	,	,	PUNCT
ftr-366	1170	19	and	and	CCONJ
ftr-366	1170	20	would	would	AUX
ftr-366	1170	21	have	have	AUX
ftr-366	1170	22	reduced	reduce	VERB
ftr-366	1170	23	the	the	DET
ftr-366	1170	24	50	50	NUM
ftr-366	1170	25	%	%	NOUN
ftr-366	1170	26	threshold	threshold	NOUN
ftr-366	1170	27	for	for	ADP
ftr-366	1170	28	“	"	PUNCT
ftr-366	1170	29	excess	excess	ADJ
ftr-366	1170	30	interest	interest	NOUN
ftr-366	1170	31	expense	expense	NOUN
ftr-366	1170	32	”	"	PUNCT
ftr-366	1170	33	to	to	ADP
ftr-366	1170	34	25	25	NUM
ftr-366	1170	35	%	%	NOUN
ftr-366	1170	36	.	.	PUNCT
ftr-366	1171	1	248	248	NUM
ftr-366	1171	2	however	however	ADV
ftr-366	1171	3	,	,	PUNCT
ftr-366	1171	4	in	in	ADP
ftr-366	1171	5	response	response	NOUN
ftr-366	1171	6	to	to	ADP
ftr-366	1171	7	extensive	extensive	ADJ
ftr-366	1171	8	lobbying	lobbying	NOUN
ftr-366	1171	9	by	by	ADP
ftr-366	1171	10	multinational	multinational	ADJ
ftr-366	1171	11	corporations	corporation	NOUN
ftr-366	1171	12	,	,	PUNCT
ftr-366	1171	13	the	the	DET
ftr-366	1171	14	house	house	NOUN
ftr-366	1171	15	dropped	drop	VERB
ftr-366	1171	16	the	the	DET
ftr-366	1171	17	provision	provision	NOUN
ftr-366	1171	18	tightening	tighten	VERB
ftr-366	1171	19	section	section	NOUN
ftr-366	1171	20	163(j	163(j	PROPN
ftr-366	1171	21	)	)	PUNCT
ftr-366	1171	22	.	.	PUNCT
ftr-366	1172	1	249	249	NUM
ftr-366	1172	2	as	as	SCONJ
ftr-366	1172	3	discussed	discuss	VERB
ftr-366	1172	4	below	below	ADV
ftr-366	1172	5	,	,	PUNCT
ftr-366	1172	6	congress	congress	PROPN
ftr-366	1172	7	enacted	enact	VERB
ftr-366	1172	8	a	a	DET
ftr-366	1172	9	provision	provision	NOUN
ftr-366	1172	10	that	that	PRON
ftr-366	1172	11	narrowly	narrowly	ADV
ftr-366	1172	12	targeted	target	VERB
ftr-366	1172	13	inversion	inversion	NOUN
ftr-366	1172	14	transactions	transaction	NOUN
ftr-366	1172	15	,	,	PUNCT
ftr-366	1172	16	leaving	leave	VERB
ftr-366	1172	17	the	the	DET
ftr-366	1172	18	earnings	earning	NOUN
ftr-366	1172	19	stripping	strip	VERB
ftr-366	1172	20	issue	issue	NOUN
ftr-366	1172	21	for	for	ADP
ftr-366	1172	22	another	another	DET
ftr-366	1172	23	day	day	NOUN
ftr-366	1172	24	.	.	PUNCT
ftr-366	1173	1	the	the	DET
ftr-366	1173	2	potential	potential	NOUN
ftr-366	1173	3	for	for	ADP
ftr-366	1173	4	earnings	earning	NOUN
ftr-366	1173	5	stripping	strip	VERB
ftr-366	1173	6	through	through	ADP
ftr-366	1173	7	related	relate	VERB
ftr-366	1173	8	party	party	NOUN
ftr-366	1173	9	debt	debt	NOUN
ftr-366	1173	10	is	be	AUX
ftr-366	1173	11	not	not	PART
ftr-366	1173	12	unique	unique	ADJ
ftr-366	1173	13	to	to	ADP
ftr-366	1173	14	inversion	inversion	NOUN
ftr-366	1173	15	transactions	transaction	NOUN
ftr-366	1173	16	.	.	PUNCT
ftr-366	1174	1	250	250	NUM
ftr-366	1174	2	if	if	SCONJ
ftr-366	1174	3	congress	congress	PROPN
ftr-366	1174	4	is	be	AUX
ftr-366	1174	5	not	not	PART
ftr-366	1174	6	inclined	inclined	ADJ
ftr-366	1174	7	to	to	PART
ftr-366	1174	8	strengthen	strengthen	VERB
ftr-366	1174	9	section	section	NOUN
ftr-366	1174	10	163(j	163(j	PROPN
ftr-366	1174	11	)	)	PUNCT
ftr-366	1174	12	in	in	ADP
ftr-366	1174	13	general	general	ADJ
ftr-366	1174	14	,	,	PUNCT
ftr-366	1174	15	then	then	ADV
ftr-366	1174	16	it	it	PRON
ftr-366	1174	17	should	should	AUX
ftr-366	1174	18	at	at	ADV
ftr-366	1174	19	least	least	ADJ
ftr-366	1174	20	address	address	VERB
ftr-366	1174	21	the	the	DET
ftr-366	1174	22	problem	problem	NOUN
ftr-366	1174	23	of	of	ADP
ftr-366	1174	24	a	a	DET
ftr-366	1174	25	subsidiary	subsidiary	NOUN
ftr-366	1174	26	that	that	PRON
ftr-366	1174	27	acquires	acquire	VERB
ftr-366	1174	28	stock	stock	NOUN
ftr-366	1174	29	in	in	ADP
ftr-366	1174	30	its	its	PRON
ftr-366	1174	31	parent	parent	NOUN
ftr-366	1174	32	company	company	NOUN
ftr-366	1174	33	using	use	VERB
ftr-366	1174	34	related	related	ADJ
ftr-366	1174	35	party	party	NOUN
ftr-366	1174	36	debt	debt	NOUN
ftr-366	1174	37	.	.	PUNCT
ftr-366	1175	1	one	one	NUM
ftr-366	1175	2	possible	possible	ADJ
ftr-366	1175	3	solution	solution	NOUN
ftr-366	1175	4	would	would	AUX
ftr-366	1175	5	be	be	AUX
ftr-366	1175	6	a	a	DET
ftr-366	1175	7	provision	provision	NOUN
ftr-366	1175	8	that	that	PRON
ftr-366	1175	9	denies	deny	VERB
ftr-366	1175	10	a	a	DET
ftr-366	1175	11	deduction	deduction	NOUN
ftr-366	1175	12	for	for	ADP
ftr-366	1175	13	interest	interest	NOUN
ftr-366	1175	14	on	on	ADP
ftr-366	1175	15	any	any	DET
ftr-366	1175	16	related	relate	VERB
ftr-366	1175	17	party	party	NOUN
ftr-366	1175	18	debt	debt	NOUN
ftr-366	1175	19	used	use	VERB
ftr-366	1175	20	to	to	PART
ftr-366	1175	21	acquire	acquire	VERB
ftr-366	1175	22	stock	stock	NOUN
ftr-366	1175	23	in	in	ADP
ftr-366	1175	24	a	a	DET
ftr-366	1175	25	corporation	corporation	NOUN
ftr-366	1175	26	that	that	PRON
ftr-366	1175	27	directly	directly	ADV
ftr-366	1175	28	or	or	CCONJ
ftr-366	1175	29	indirectly	indirectly	ADV
ftr-366	1175	30	controls	control	VERB
ftr-366	1175	31	the	the	DET
ftr-366	1175	32	debtor	debtor	NOUN
ftr-366	1175	33	.	.	PUNCT
ftr-366	1176	1	another	another	DET
ftr-366	1176	2	approach	approach	NOUN
ftr-366	1176	3	might	might	AUX
ftr-366	1176	4	be	be	AUX
ftr-366	1176	5	to	to	PART
ftr-366	1176	6	amend	amend	VERB
ftr-366	1176	7	section	section	NOUN
ftr-366	1176	8	163(j	163(j	PROPN
ftr-366	1176	9	)	)	PUNCT
ftr-366	1176	10	to	to	PART
ftr-366	1176	11	provide	provide	VERB
ftr-366	1176	12	that	that	PRON
ftr-366	1176	13	,	,	PUNCT
ftr-366	1176	14	for	for	ADP
ftr-366	1176	15	purposes	purpose	NOUN
ftr-366	1176	16	of	of	ADP
ftr-366	1176	17	determining	determine	VERB
ftr-366	1176	18	the	the	DET
ftr-366	1176	19	debt	debt	NOUN
ftr-366	1176	20	to	to	ADP
ftr-366	1176	21	equity	equity	NOUN
ftr-366	1176	22	ratio	ratio	NOUN
ftr-366	1176	23	,	,	PUNCT
ftr-366	1176	24	stock	stock	NOUN
ftr-366	1176	25	in	in	ADP
ftr-366	1176	26	a	a	DET
ftr-366	1176	27	corporation	corporation	NOUN
ftr-366	1176	28	that	that	PRON
ftr-366	1176	29	controls	control	VERB
ftr-366	1176	30	the	the	DET
ftr-366	1176	31	debtor	debtor	NOUN
ftr-366	1176	32	shall	shall	AUX
ftr-366	1176	33	have	have	VERB
ftr-366	1176	34	a	a	DET
ftr-366	1176	35	zero	zero	NUM
ftr-366	1176	36	basis	basis	NOUN
ftr-366	1176	37	.	.	PUNCT
ftr-366	1177	1	251	251	NUM
ftr-366	1177	2	this	this	DET
ftr-366	1177	3	provision	provision	NOUN
ftr-366	1177	4	would	would	AUX
ftr-366	1177	5	apply	apply	VERB
ftr-366	1177	6	only	only	ADV
ftr-366	1177	7	to	to	ADP
ftr-366	1177	8	the	the	DET
ftr-366	1177	9	extent	extent	NOUN
ftr-366	1177	10	of	of	ADP
ftr-366	1177	11	the	the	DET
ftr-366	1177	12	corporation	corporation	NOUN
ftr-366	1177	13	’s	’s	PART
ftr-366	1177	14	related	relate	VERB
ftr-366	1177	15	party	party	NOUN
ftr-366	1177	16	debt	debt	NOUN
ftr-366	1177	17	.	.	PUNCT
ftr-366	1178	1	stock	stock	NOUN
ftr-366	1178	2	acquired	acquire	VERB
ftr-366	1178	3	in	in	ADP
ftr-366	1178	4	exchange	exchange	NOUN
ftr-366	1178	5	for	for	ADP
ftr-366	1178	6	property	property	NOUN
ftr-366	1178	7	other	other	ADJ
ftr-366	1178	8	than	than	ADP
ftr-366	1178	9	debt	debt	NOUN
ftr-366	1178	10	would	would	AUX
ftr-366	1178	11	have	have	VERB
ftr-366	1178	12	a	a	DET
ftr-366	1178	13	basis	basis	NOUN
ftr-366	1178	14	.	.	PUNCT
ftr-366	1179	1	assigning	assign	VERB
ftr-366	1179	2	a	a	DET
ftr-366	1179	3	zero	zero	NUM
ftr-366	1179	4	basis	basis	NOUN
ftr-366	1179	5	to	to	ADP
ftr-366	1179	6	the	the	DET
ftr-366	1179	7	debt	debt	NOUN
ftr-366	1179	8	-	-	PUNCT
ftr-366	1179	9	financed	finance	VERB
ftr-366	1179	10	stock	stock	NOUN
ftr-366	1179	11	would	would	AUX
ftr-366	1179	12	reduce	reduce	VERB
ftr-366	1179	13	the	the	DET
ftr-366	1179	14	debtor	debtor	NOUN
ftr-366	1179	15	’s	’s	PART
ftr-366	1179	16	equity	equity	NOUN
ftr-366	1179	17	for	for	ADP
ftr-366	1179	18	purposes	purpose	NOUN
ftr-366	1179	19	of	of	ADP
ftr-366	1179	20	computing	compute	VERB
ftr-366	1179	21	its	its	PRON
ftr-366	1179	22	debt	debt	NOUN
ftr-366	1179	23	to	to	ADP
ftr-366	1179	24	equity	equity	NOUN
ftr-366	1179	25	ratio	ratio	NOUN
ftr-366	1179	26	.	.	PUNCT
ftr-366	1180	1	252	252	NUM
ftr-366	1180	2	this	this	PRON
ftr-366	1180	3	,	,	PUNCT
ftr-366	1180	4	in	in	ADP
ftr-366	1180	5	turn	turn	NOUN
ftr-366	1180	6	,	,	PUNCT
ftr-366	1180	7	would	would	AUX
ftr-366	1180	8	make	make	VERB
ftr-366	1180	9	it	it	PRON
ftr-366	1180	10	246	246	NUM
ftr-366	1180	11	.	.	PUNCT
ftr-366	1181	1	treasury	treasury	NOUN
ftr-366	1181	2	inversion	inversion	NOUN
ftr-366	1181	3	study	study	NOUN
ftr-366	1181	4	,	,	PUNCT
ftr-366	1181	5	supra	supra	PROPN
ftr-366	1181	6	note	note	PROPN
ftr-366	1181	7	1	1	NUM
ftr-366	1181	8	,	,	PUNCT
ftr-366	1181	9	at	at	ADP
ftr-366	1181	10	21	21	NUM
ftr-366	1181	11	-	-	SYM
ftr-366	1181	12	25	25	NUM
ftr-366	1181	13	;	;	PUNCT
ftr-366	1181	14	kirsch	kirsch	PROPN
ftr-366	1181	15	,	,	PUNCT
ftr-366	1181	16	supra	supra	PROPN
ftr-366	1181	17	note	note	NOUN
ftr-366	1181	18	6	6	NUM
ftr-366	1181	19	,	,	PUNCT
ftr-366	1181	20	at	at	ADP
ftr-366	1181	21	493	493	NUM
ftr-366	1181	22	;	;	PUNCT
ftr-366	1181	23	2007	2007	NUM
ftr-366	1181	24	treasury	treasury	NOUN
ftr-366	1181	25	earnings	earning	NOUN
ftr-366	1181	26	stripping	strip	VERB
ftr-366	1181	27	report	report	NOUN
ftr-366	1181	28	,	,	PUNCT
ftr-366	1181	29	supra	supra	PROPN
ftr-366	1181	30	note	note	NOUN
ftr-366	1181	31	212	212	NUM
ftr-366	1181	32	,	,	PUNCT
ftr-366	1181	33	at	at	ADP
ftr-366	1181	34	8	8	NUM
ftr-366	1181	35	,	,	PUNCT
ftr-366	1181	36	26	26	NUM
ftr-366	1181	37	.	.	PUNCT
ftr-366	1182	1	see	see	VERB
ftr-366	1182	2	also	also	ADV
ftr-366	1182	3	lee	lee	PROPN
ftr-366	1182	4	a.	a.	PROPN
ftr-366	1182	5	sheppard	sheppard	PROPN
ftr-366	1182	6	,	,	PUNCT
ftr-366	1182	7	turbo	turbo	NOUN
ftr-366	1182	8	-	-	PUNCT
ftr-366	1182	9	charged	charge	VERB
ftr-366	1182	10	income	income	NOUN
ftr-366	1182	11	stripping	stripping	NOUN
ftr-366	1182	12	,	,	PUNCT
ftr-366	1182	13	tax	tax	NOUN
ftr-366	1182	14	notes	note	NOUN
ftr-366	1182	15	today	today	NOUN
ftr-366	1182	16	(	(	PUNCT
ftr-366	1182	17	dec	dec	PROPN
ftr-366	1182	18	.	.	PROPN
ftr-366	1182	19	6	6	NUM
ftr-366	1182	20	,	,	PUNCT
ftr-366	1182	21	2002	2002	NUM
ftr-366	1182	22	)	)	PUNCT
ftr-366	1182	23	(	(	PUNCT
ftr-366	1182	24	lexis	lexis	X
ftr-366	1182	25	,	,	PUNCT
ftr-366	1182	26	fedtax	fedtax	NOUN
ftr-366	1182	27	lib	lib	PROPN
ftr-366	1182	28	.	.	PROPN
ftr-366	1182	29	,	,	PUNCT
ftr-366	1182	30	tnt	tnt	NOUN
ftr-366	1182	31	file	file	NOUN
ftr-366	1182	32	,	,	PUNCT
ftr-366	1182	33	elec	elec	PROPN
ftr-366	1182	34	.	.	PUNCT
ftr-366	1183	1	cit	cit	PROPN
ftr-366	1183	2	.	.	PROPN
ftr-366	1183	3	,	,	PUNCT
ftr-366	1183	4	2002	2002	NUM
ftr-366	1183	5	tnt	tnt	PROPN
ftr-366	1183	6	235	235	NUM
ftr-366	1183	7	-	-	SYM
ftr-366	1183	8	4	4	NUM
ftr-366	1183	9	)	)	PUNCT
ftr-366	1183	10	(	(	PUNCT
ftr-366	1183	11	suggesting	suggest	VERB
ftr-366	1183	12	that	that	SCONJ
ftr-366	1183	13	interest	interest	NOUN
ftr-366	1183	14	deductions	deduction	NOUN
ftr-366	1183	15	should	should	AUX
ftr-366	1183	16	be	be	AUX
ftr-366	1183	17	disallowed	disallow	VERB
ftr-366	1183	18	for	for	ADP
ftr-366	1183	19	all	all	DET
ftr-366	1183	20	intercompany	intercompany	NOUN
ftr-366	1183	21	debt	debt	NOUN
ftr-366	1183	22	)	)	PUNCT
ftr-366	1183	23	.	.	PUNCT
ftr-366	1184	1	247	247	NUM
ftr-366	1184	2	.	.	PUNCT
ftr-366	1185	1	h.r	h.r	PROPN
ftr-366	1185	2	.	.	PROPN
ftr-366	1185	3	rep	rep	PROPN
ftr-366	1185	4	.	.	PROPN
ftr-366	1185	5	no	no	PROPN
ftr-366	1185	6	.	.	NOUN
ftr-366	1185	7	108	108	NUM
ftr-366	1185	8	-	-	SYM
ftr-366	1185	9	755	755	NUM
ftr-366	1185	10	,	,	PUNCT
ftr-366	1185	11	at	at	ADP
ftr-366	1185	12	531	531	NUM
ftr-366	1185	13	(	(	PUNCT
ftr-366	1185	14	2004	2004	NUM
ftr-366	1185	15	)	)	PUNCT
ftr-366	1185	16	(	(	PUNCT
ftr-366	1185	17	conf	conf	NOUN
ftr-366	1185	18	.	.	PUNCT
ftr-366	1185	19	rep	rep	PROPN
ftr-366	1185	20	.	.	PROPN
ftr-366	1185	21	)	)	PUNCT
ftr-366	1185	22	,	,	PUNCT
ftr-366	1185	23	as	as	SCONJ
ftr-366	1185	24	reprinted	reprint	VERB
ftr-366	1185	25	in	in	ADP
ftr-366	1185	26	2005	2005	NUM
ftr-366	1185	27	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-366	1185	28	.	.	PUNCT
ftr-366	1185	29	1341	1341	NUM
ftr-366	1185	30	,	,	PUNCT
ftr-366	1185	31	1629	1629	NUM
ftr-366	1185	32	,	,	PUNCT
ftr-366	1185	33	2004	2004	NUM
ftr-366	1185	34	wl	wl	X
ftr-366	1185	35	2335174	2335174	NUM
ftr-366	1185	36	(	(	PUNCT
ftr-366	1185	37	2004	2004	NUM
ftr-366	1185	38	)	)	PUNCT
ftr-366	1185	39	.	.	PUNCT
ftr-366	1186	1	248	248	NUM
ftr-366	1186	2	.	.	PUNCT
ftr-366	1187	1	i	i	PRON
ftr-366	1187	2	d.	d.	PROPN
ftr-366	1187	3	249	249	NUM
ftr-366	1187	4	.	.	PUNCT
ftr-366	1188	1	kirsch	kirsch	PROPN
ftr-366	1188	2	,	,	PUNCT
ftr-366	1188	3	supra	supra	PROPN
ftr-366	1188	4	note	note	NOUN
ftr-366	1188	5	6	6	NUM
ftr-366	1188	6	,	,	PUNCT
ftr-366	1188	7	at	at	ADP
ftr-366	1188	8	518	518	NUM
ftr-366	1188	9	-	-	SYM
ftr-366	1188	10	19	19	NUM
ftr-366	1188	11	.	.	NOUN
ftr-366	1188	12	250	250	NUM
ftr-366	1188	13	.	.	PUNCT
ftr-366	1189	1	treasury	treasury	NOUN
ftr-366	1189	2	inversion	inversion	NOUN
ftr-366	1189	3	study	study	NOUN
ftr-366	1189	4	,	,	PUNCT
ftr-366	1189	5	supra	supra	PROPN
ftr-366	1189	6	note	note	NOUN
ftr-366	1189	7	1	1	NUM
ftr-366	1189	8	,	,	PUNCT
ftr-366	1189	9	at	at	ADP
ftr-366	1189	10	22	22	NUM
ftr-366	1189	11	.	.	PUNCT
ftr-366	1189	12	251	251	NUM
ftr-366	1189	13	.	.	PUNCT
ftr-366	1190	1	the	the	DET
ftr-366	1190	2	treasury	treasury	PROPN
ftr-366	1190	3	has	have	VERB
ftr-366	1190	4	the	the	DET
ftr-366	1190	5	regulatory	regulatory	ADJ
ftr-366	1190	6	authority	authority	NOUN
ftr-366	1190	7	to	to	PART
ftr-366	1190	8	prescribe	prescribe	VERB
ftr-366	1190	9	adjustments	adjustment	NOUN
ftr-366	1190	10	in	in	ADP
ftr-366	1190	11	the	the	DET
ftr-366	1190	12	debt	debt	NOUN
ftr-366	1190	13	to	to	ADP
ftr-366	1190	14	equity	equity	NOUN
ftr-366	1190	15	ratio	ratio	NOUN
ftr-366	1190	16	calculation	calculation	NOUN
ftr-366	1190	17	.	.	PUNCT
ftr-366	1191	1	irc	irc	PROPN
ftr-366	1191	2	§	§	PROPN
ftr-366	1191	3	163(j)(2)(c)(iii	163(j)(2)(c)(iii	PROPN
ftr-366	1191	4	)	)	PUNCT
ftr-366	1191	5	;	;	PUNCT
ftr-366	1191	6	see	see	VERB
ftr-366	1191	7	also	also	ADV
ftr-366	1191	8	§	§	PROPN
ftr-366	1191	9	163(j)(8	163(j)(8	NUM
ftr-366	1191	10	)	)	PUNCT
ftr-366	1191	11	.	.	PUNCT
ftr-366	1192	1	but	but	CCONJ
ftr-366	1192	2	this	this	DET
ftr-366	1192	3	authority	authority	NOUN
ftr-366	1192	4	probably	probably	ADV
ftr-366	1192	5	does	do	AUX
ftr-366	1192	6	not	not	PART
ftr-366	1192	7	extend	extend	VERB
ftr-366	1192	8	to	to	ADP
ftr-366	1192	9	treating	treat	VERB
ftr-366	1192	10	an	an	DET
ftr-366	1192	11	asset	asset	NOUN
ftr-366	1192	12	that	that	PRON
ftr-366	1192	13	has	have	VERB
ftr-366	1192	14	a	a	DET
ftr-366	1192	15	basis	basis	NOUN
ftr-366	1192	16	for	for	ADP
ftr-366	1192	17	all	all	DET
ftr-366	1192	18	other	other	ADJ
ftr-366	1192	19	purposes	purpose	NOUN
ftr-366	1192	20	of	of	ADP
ftr-366	1192	21	the	the	DET
ftr-366	1192	22	code	code	NOUN
ftr-366	1192	23	as	as	ADP
ftr-366	1192	24	having	have	VERB
ftr-366	1192	25	no	no	DET
ftr-366	1192	26	basis	basis	NOUN
ftr-366	1192	27	.	.	PUNCT
ftr-366	1193	1	congress	congress	PROPN
ftr-366	1193	2	would	would	AUX
ftr-366	1193	3	have	have	VERB
ftr-366	1193	4	to	to	PART
ftr-366	1193	5	amend	amend	VERB
ftr-366	1193	6	the	the	DET
ftr-366	1193	7	statute	statute	NOUN
ftr-366	1193	8	.	.	PUNCT
ftr-366	1194	1	252	252	NUM
ftr-366	1194	2	.	.	PUNCT
ftr-366	1195	1	to	to	PART
ftr-366	1195	2	avoid	avoid	VERB
ftr-366	1195	3	dividing	divide	VERB
ftr-366	1195	4	by	by	ADP
ftr-366	1195	5	zero	zero	NUM
ftr-366	1195	6	,	,	PUNCT
ftr-366	1195	7	however	however	ADV
ftr-366	1195	8	,	,	PUNCT
ftr-366	1195	9	in	in	ADP
ftr-366	1195	10	no	no	DET
ftr-366	1195	11	event	event	NOUN
ftr-366	1195	12	could	could	AUX
ftr-366	1195	13	total	total	VERB
ftr-366	1195	14	equity	equity	NOUN
ftr-366	1195	15	be	be	AUX
ftr-366	1195	16	reduced	reduce	VERB
ftr-366	1195	17	below	below	ADP
ftr-366	1195	18	$	$	SYM
ftr-366	1195	19	1.00	1.00	NUM
ftr-366	1195	20	by	by	ADP
ftr-366	1195	21	reason	reason	NOUN
ftr-366	1195	22	of	of	ADP
ftr-366	1195	23	the	the	DET
ftr-366	1195	24	recommended	recommend	VERB
ftr-366	1195	25	provision	provision	NOUN
ftr-366	1195	26	.	.	PUNCT
ftr-366	1196	1	cf	cf	NOUN
ftr-366	1196	2	.	.	PUNCT
ftr-366	1197	1	prop	prop	PROPN
ftr-366	1197	2	.	.	PUNCT
ftr-366	1198	1	reg	reg	PROPN
ftr-366	1198	2	.	.	PUNCT
ftr-366	1199	1	§	§	PROPN
ftr-366	1199	2	1.163(j)-3(c)(1	1.163(j)-3(c)(1	NUM
ftr-366	1199	3	)	)	PUNCT
ftr-366	1199	4	(	(	PUNCT
ftr-366	1199	5	equity	equity	NOUN
ftr-366	1199	6	means	mean	VERB
ftr-366	1199	7	the	the	DET
ftr-366	1199	8	sum	sum	NOUN
ftr-366	1199	9	of	of	ADP
ftr-366	1199	10	money	money	NOUN
ftr-366	1199	11	and	and	CCONJ
ftr-366	1199	12	the	the	DET
ftr-366	1199	13	adjusted	adjusted	ADJ
ftr-366	1199	14	basis	basis	NOUN
ftr-366	1199	15	of	of	ADP
ftr-366	1199	16	all	all	DET
ftr-366	1199	17	other	other	ADJ
ftr-366	1199	18	assets	asset	NOUN
ftr-366	1199	19	of	of	ADP
ftr-366	1199	20	the	the	DET
ftr-366	1199	21	corporation	corporation	NOUN
ftr-366	1199	22	reduced	reduce	VERB
ftr-366	1199	23	(	(	PUNCT
ftr-366	1199	24	but	but	CCONJ
ftr-366	1199	25	not	not	PART
ftr-366	1199	26	below	below	ADP
ftr-366	1199	27	zero	zero	NUM
ftr-366	1199	28	)	)	PUNCT
ftr-366	1199	29	by	by	ADP
ftr-366	1199	30	the	the	DET
ftr-366	1199	31	taxpayer	taxpayer	NOUN
ftr-366	1199	32	’s	’s	PART
ftr-366	1199	33	debt	debt	NOUN
ftr-366	1199	34	)	)	PUNCT
ftr-366	1199	35	.	.	PUNCT
ftr-366	1200	1	110	110	NUM
ftr-366	1200	2	florida	florida	PROPN
ftr-366	1200	3	tax	tax	NOUN
ftr-366	1200	4	review	review	NOUN
ftr-366	1200	5	[	[	X
ftr-366	1200	6	vol	vol	NOUN
ftr-366	1200	7	.	.	PUNCT
ftr-366	1200	8	9:2	9:2	NUM
ftr-366	1200	9	more	more	ADV
ftr-366	1200	10	likely	likely	ADJ
ftr-366	1200	11	that	that	SCONJ
ftr-366	1200	12	the	the	DET
ftr-366	1200	13	debtor	debtor	NOUN
ftr-366	1200	14	will	will	AUX
ftr-366	1200	15	exceed	exceed	VERB
ftr-366	1200	16	the	the	DET
ftr-366	1200	17	1.5	1.5	NUM
ftr-366	1200	18	to	to	PART
ftr-366	1200	19	1	1	NUM
ftr-366	1200	20	limit	limit	NOUN
ftr-366	1200	21	.	.	PUNCT
ftr-366	1201	1	if	if	SCONJ
ftr-366	1201	2	the	the	DET
ftr-366	1201	3	debtor	debtor	NOUN
ftr-366	1201	4	exceeds	exceed	VERB
ftr-366	1201	5	the	the	DET
ftr-366	1201	6	limit	limit	NOUN
ftr-366	1201	7	,	,	PUNCT
ftr-366	1201	8	then	then	ADV
ftr-366	1201	9	the	the	DET
ftr-366	1201	10	related	related	ADJ
ftr-366	1201	11	party	party	NOUN
ftr-366	1201	12	interest	interest	NOUN
ftr-366	1201	13	might	might	AUX
ftr-366	1201	14	be	be	AUX
ftr-366	1201	15	nondeductible	nondeductible	ADJ
ftr-366	1201	16	.	.	PUNCT
ftr-366	1202	1	iv	iv	X
ftr-366	1202	2	.	.	PUNCT
ftr-366	1202	3	consequences	consequence	NOUN
ftr-366	1202	4	under	under	ADP
ftr-366	1202	5	section	section	NOUN
ftr-366	1202	6	7874	7874	NUM
ftr-366	1202	7	a.	a.	NOUN
ftr-366	1202	8	description	description	NOUN
ftr-366	1202	9	of	of	ADP
ftr-366	1202	10	provision	provision	NOUN
ftr-366	1202	11	as	as	ADP
ftr-366	1202	12	part	part	NOUN
ftr-366	1202	13	of	of	ADP
ftr-366	1202	14	the	the	DET
ftr-366	1202	15	2004	2004	NUM
ftr-366	1202	16	american	american	ADJ
ftr-366	1202	17	jobs	job	NOUN
ftr-366	1202	18	creation	creation	PROPN
ftr-366	1202	19	act	act	NOUN
ftr-366	1202	20	(	(	PUNCT
ftr-366	1202	21	ajca	ajca	PROPN
ftr-366	1202	22	)	)	PUNCT
ftr-366	1202	23	,	,	PUNCT
ftr-366	1202	24	congress	congress	PROPN
ftr-366	1202	25	added	add	VERB
ftr-366	1202	26	section	section	NOUN
ftr-366	1202	27	7874	7874	NUM
ftr-366	1202	28	to	to	ADP
ftr-366	1202	29	the	the	DET
ftr-366	1202	30	internal	internal	ADJ
ftr-366	1202	31	revenue	revenue	NOUN
ftr-366	1202	32	code	code	NOUN
ftr-366	1202	33	.	.	PUNCT
ftr-366	1203	1	253	253	NUM
ftr-366	1203	2	this	this	DET
ftr-366	1203	3	section	section	NOUN
ftr-366	1203	4	removes	remove	VERB
ftr-366	1203	5	the	the	DET
ftr-366	1203	6	potential	potential	ADJ
ftr-366	1203	7	tax	tax	NOUN
ftr-366	1203	8	benefits	benefit	NOUN
ftr-366	1203	9	of	of	ADP
ftr-366	1203	10	an	an	DET
ftr-366	1203	11	inversion	inversion	NOUN
ftr-366	1203	12	.	.	PUNCT
ftr-366	1204	1	254	254	NUM
ftr-366	1204	2	the	the	DET
ftr-366	1204	3	provision	provision	NOUN
ftr-366	1204	4	defines	define	VERB
ftr-366	1204	5	two	two	NUM
ftr-366	1204	6	types	type	NOUN
ftr-366	1204	7	of	of	ADP
ftr-366	1204	8	corporate	corporate	ADJ
ftr-366	1204	9	inversion	inversion	NOUN
ftr-366	1204	10	transactions	transaction	NOUN
ftr-366	1204	11	,	,	PUNCT
ftr-366	1204	12	with	with	ADP
ftr-366	1204	13	a	a	DET
ftr-366	1204	14	different	different	ADJ
ftr-366	1204	15	set	set	NOUN
ftr-366	1204	16	of	of	ADP
ftr-366	1204	17	consequences	consequence	NOUN
ftr-366	1204	18	for	for	ADP
ftr-366	1204	19	each	each	DET
ftr-366	1204	20	type	type	NOUN
ftr-366	1204	21	.	.	PUNCT
ftr-366	1205	1	255	255	NUM
ftr-366	1205	2	1	1	NUM
ftr-366	1205	3	.	.	PUNCT
ftr-366	1205	4	section	section	NOUN
ftr-366	1205	5	7874(b	7874(b	NOUN
ftr-366	1205	6	)	)	PUNCT
ftr-366	1205	7	transactions	transaction	NOUN
ftr-366	1205	8	section	section	NOUN
ftr-366	1205	9	7874(b	7874(b	NOUN
ftr-366	1205	10	)	)	PUNCT
ftr-366	1205	11	applies	apply	VERB
ftr-366	1205	12	if	if	SCONJ
ftr-366	1205	13	,	,	PUNCT
ftr-366	1205	14	pursuant	pursuant	ADJ
ftr-366	1205	15	to	to	ADP
ftr-366	1205	16	a	a	DET
ftr-366	1205	17	plan	plan	NOUN
ftr-366	1205	18	or	or	CCONJ
ftr-366	1205	19	a	a	DET
ftr-366	1205	20	series	series	NOUN
ftr-366	1205	21	of	of	ADP
ftr-366	1205	22	related	related	ADJ
ftr-366	1205	23	transactions	transaction	NOUN
ftr-366	1205	24	:	:	PUNCT
ftr-366	1205	25	(	(	PUNCT
ftr-366	1205	26	i	i	NOUN
ftr-366	1205	27	)	)	PUNCT
ftr-366	1205	28	after	after	ADP
ftr-366	1205	29	march	march	PROPN
ftr-366	1205	30	4	4	NUM
ftr-366	1205	31	,	,	PUNCT
ftr-366	1205	32	2003	2003	NUM
ftr-366	1205	33	,	,	PUNCT
ftr-366	1205	34	a	a	DET
ftr-366	1205	35	foreign	foreign	ADJ
ftr-366	1205	36	corporation	corporation	NOUN
ftr-366	1205	37	directly	directly	ADV
ftr-366	1205	38	or	or	CCONJ
ftr-366	1205	39	indirectly	indirectly	ADV
ftr-366	1205	40	acquires	acquire	VERB
ftr-366	1205	41	substantially	substantially	ADV
ftr-366	1205	42	all	all	DET
ftr-366	1205	43	the	the	DET
ftr-366	1205	44	properties	property	NOUN
ftr-366	1205	45	held	hold	VERB
ftr-366	1205	46	directly	directly	ADV
ftr-366	1205	47	or	or	CCONJ
ftr-366	1205	48	indirectly	indirectly	ADV
ftr-366	1205	49	by	by	ADP
ftr-366	1205	50	a	a	DET
ftr-366	1205	51	domestic	domestic	ADJ
ftr-366	1205	52	corporation	corporation	NOUN
ftr-366	1205	53	;	;	PUNCT
ftr-366	1205	54	(	(	PUNCT
ftr-366	1205	55	ii	ii	NOUN
ftr-366	1205	56	)	)	PUNCT
ftr-366	1205	57	after	after	ADP
ftr-366	1205	58	the	the	DET
ftr-366	1205	59	acquisition	acquisition	NOUN
ftr-366	1205	60	,	,	PUNCT
ftr-366	1205	61	the	the	DET
ftr-366	1205	62	former	former	ADJ
ftr-366	1205	63	shareholders	shareholder	NOUN
ftr-366	1205	64	of	of	ADP
ftr-366	1205	65	the	the	DET
ftr-366	1205	66	u.s	u.s	PROPN
ftr-366	1205	67	.	.	PROPN
ftr-366	1205	68	corporation	corporation	PROPN
ftr-366	1205	69	hold	hold	VERB
ftr-366	1205	70	,	,	PUNCT
ftr-366	1205	71	by	by	ADP
ftr-366	1205	72	reason	reason	NOUN
ftr-366	1205	73	of	of	ADP
ftr-366	1205	74	holding	hold	VERB
ftr-366	1205	75	stock	stock	NOUN
ftr-366	1205	76	in	in	ADP
ftr-366	1205	77	the	the	DET
ftr-366	1205	78	domestic	domestic	ADJ
ftr-366	1205	79	corporation	corporation	NOUN
ftr-366	1205	80	,	,	PUNCT
ftr-366	1205	81	at	at	ADV
ftr-366	1205	82	least	least	ADJ
ftr-366	1205	83	80	80	NUM
ftr-366	1205	84	%	%	NOUN
ftr-366	1205	85	of	of	ADP
ftr-366	1205	86	the	the	DET
ftr-366	1205	87	foreign	foreign	ADJ
ftr-366	1205	88	corporation	corporation	NOUN
ftr-366	1205	89	’s	’s	PART
ftr-366	1205	90	stock	stock	NOUN
ftr-366	1205	91	(	(	PUNCT
ftr-366	1205	92	by	by	ADP
ftr-366	1205	93	vote	vote	NOUN
ftr-366	1205	94	or	or	CCONJ
ftr-366	1205	95	value	value	NOUN
ftr-366	1205	96	)	)	PUNCT
ftr-366	1205	97	;	;	PUNCT
ftr-366	1205	98	and	and	CCONJ
ftr-366	1205	99	(	(	PUNCT
ftr-366	1205	100	iii	iii	NOUN
ftr-366	1205	101	)	)	PUNCT
ftr-366	1205	102	after	after	ADP
ftr-366	1205	103	the	the	DET
ftr-366	1205	104	acquisition	acquisition	NOUN
ftr-366	1205	105	,	,	PUNCT
ftr-366	1205	106	the	the	DET
ftr-366	1205	107	expanded	expand	VERB
ftr-366	1205	108	affiliated	affiliated	ADJ
ftr-366	1205	109	group	group	NOUN
ftr-366	1205	110	256	256	NUM
ftr-366	1205	111	which	which	PRON
ftr-366	1205	112	includes	include	VERB
ftr-366	1205	113	the	the	DET
ftr-366	1205	114	foreign	foreign	ADJ
ftr-366	1205	115	corporation	corporation	NOUN
ftr-366	1205	116	does	do	AUX
ftr-366	1205	117	not	not	PART
ftr-366	1205	118	have	have	VERB
ftr-366	1205	119	substantial	substantial	ADJ
ftr-366	1205	120	business	business	NOUN
ftr-366	1205	121	activities	activity	NOUN
ftr-366	1205	122	in	in	ADP
ftr-366	1205	123	its	its	PRON
ftr-366	1205	124	country	country	NOUN
ftr-366	1205	125	of	of	ADP
ftr-366	1205	126	incorporation	incorporation	NOUN
ftr-366	1205	127	compared	compare	VERB
ftr-366	1205	128	to	to	ADP
ftr-366	1205	129	the	the	DET
ftr-366	1205	130	total	total	ADJ
ftr-366	1205	131	worldwide	worldwide	ADJ
ftr-366	1205	132	business	business	NOUN
ftr-366	1205	133	activities	activity	NOUN
ftr-366	1205	134	of	of	ADP
ftr-366	1205	135	the	the	DET
ftr-366	1205	136	group	group	NOUN
ftr-366	1205	137	.	.	PUNCT
ftr-366	1206	1	257	257	NUM
ftr-366	1206	2	if	if	SCONJ
ftr-366	1206	3	the	the	DET
ftr-366	1206	4	above	above	ADJ
ftr-366	1206	5	conditions	condition	NOUN
ftr-366	1206	6	apply	apply	VERB
ftr-366	1206	7	,	,	PUNCT
ftr-366	1206	8	then	then	ADV
ftr-366	1206	9	the	the	DET
ftr-366	1206	10	foreign	foreign	ADJ
ftr-366	1206	11	corporation	corporation	NOUN
ftr-366	1206	12	is	be	AUX
ftr-366	1206	13	a	a	DET
ftr-366	1206	14	“	"	PUNCT
ftr-366	1206	15	surrogate	surrogate	ADJ
ftr-366	1206	16	foreign	foreign	ADJ
ftr-366	1206	17	corporation	corporation	NOUN
ftr-366	1206	18	.	.	PUNCT
ftr-366	1206	19	”	"	PUNCT
ftr-366	1207	1	258	258	NUM
ftr-366	1207	2	section	section	NOUN
ftr-366	1207	3	7874(b	7874(b	NOUN
ftr-366	1207	4	)	)	PUNCT
ftr-366	1207	5	denies	deny	VERB
ftr-366	1207	6	the	the	DET
ftr-366	1207	7	intended	intend	VERB
ftr-366	1207	8	tax	tax	NOUN
ftr-366	1207	9	253	253	NUM
ftr-366	1207	10	.	.	PUNCT
ftr-366	1208	1	pub	pub	NOUN
ftr-366	1208	2	.	.	PUNCT
ftr-366	1209	1	l.	l.	PROPN
ftr-366	1209	2	no	no	INTJ
ftr-366	1209	3	.	.	PROPN
ftr-366	1210	1	108	108	NUM
ftr-366	1210	2	-	-	SYM
ftr-366	1210	3	357	357	NUM
ftr-366	1210	4	,	,	PUNCT
ftr-366	1210	5	§	§	PROPN
ftr-366	1210	6	801(a	801(a	NUM
ftr-366	1210	7	)	)	PUNCT
ftr-366	1210	8	,	,	PUNCT
ftr-366	1210	9	118	118	NUM
ftr-366	1210	10	stat	stat	NOUN
ftr-366	1210	11	.	.	PUNCT
ftr-366	1211	1	1418	1418	NUM
ftr-366	1211	2	,	,	PUNCT
ftr-366	1211	3	at	at	ADP
ftr-366	1211	4	1562	1562	NUM
ftr-366	1211	5	(	(	PUNCT
ftr-366	1211	6	2004	2004	NUM
ftr-366	1211	7	)	)	PUNCT
ftr-366	1211	8	.	.	PUNCT
ftr-366	1212	1	254	254	NUM
ftr-366	1212	2	.	.	PUNCT
ftr-366	1212	3	kirsch	kirsch	PROPN
ftr-366	1212	4	,	,	PUNCT
ftr-366	1212	5	supra	supra	PROPN
ftr-366	1212	6	note	note	NOUN
ftr-366	1212	7	6	6	NUM
ftr-366	1212	8	,	,	PUNCT
ftr-366	1212	9	at	at	ADP
ftr-366	1212	10	506	506	NUM
ftr-366	1212	11	-	-	SYM
ftr-366	1212	12	07	07	NUM
ftr-366	1212	13	;	;	PUNCT
ftr-366	1212	14	see	see	VERB
ftr-366	1212	15	generally	generally	ADV
ftr-366	1212	16	bittker	bittker	VERB
ftr-366	1212	17	&	&	CCONJ
ftr-366	1212	18	lokken	lokken	PROPN
ftr-366	1212	19	,	,	PUNCT
ftr-366	1212	20	supra	supra	PROPN
ftr-366	1212	21	note	note	PROPN
ftr-366	1212	22	6	6	NUM
ftr-366	1212	23	¶	¶	NOUN
ftr-366	1212	24	66.2	66.2	NUM
ftr-366	1212	25	.	.	PUNCT
ftr-366	1213	1	255	255	NUM
ftr-366	1213	2	.	.	PUNCT
ftr-366	1214	1	h.r	h.r	PROPN
ftr-366	1214	2	.	.	PROPN
ftr-366	1214	3	rep	rep	PROPN
ftr-366	1214	4	.	.	PROPN
ftr-366	1214	5	no	no	PROPN
ftr-366	1214	6	.	.	NOUN
ftr-366	1214	7	108	108	NUM
ftr-366	1214	8	-	-	SYM
ftr-366	1214	9	755	755	NUM
ftr-366	1214	10	,	,	PUNCT
ftr-366	1214	11	at	at	ADP
ftr-366	1214	12	532	532	NUM
ftr-366	1214	13	(	(	PUNCT
ftr-366	1214	14	2004	2004	NUM
ftr-366	1214	15	)	)	PUNCT
ftr-366	1214	16	(	(	PUNCT
ftr-366	1214	17	conf	conf	NOUN
ftr-366	1214	18	.	.	PUNCT
ftr-366	1214	19	rep	rep	PROPN
ftr-366	1214	20	.	.	PROPN
ftr-366	1214	21	)	)	PUNCT
ftr-366	1214	22	,	,	PUNCT
ftr-366	1214	23	as	as	SCONJ
ftr-366	1214	24	reprinted	reprint	VERB
ftr-366	1214	25	in	in	ADP
ftr-366	1214	26	2005	2005	NUM
ftr-366	1214	27	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-366	1214	28	.	.	PUNCT
ftr-366	1214	29	1341	1341	NUM
ftr-366	1214	30	,	,	PUNCT
ftr-366	1214	31	1629	1629	NUM
ftr-366	1214	32	.	.	PUNCT
ftr-366	1215	1	the	the	DET
ftr-366	1215	2	provision	provision	NOUN
ftr-366	1215	3	also	also	ADV
ftr-366	1215	4	potentially	potentially	ADV
ftr-366	1215	5	applies	apply	VERB
ftr-366	1215	6	when	when	SCONJ
ftr-366	1215	7	a	a	DET
ftr-366	1215	8	u.s	u.s	PROPN
ftr-366	1215	9	.	.	PROPN
ftr-366	1215	10	partnership	partnership	NOUN
ftr-366	1215	11	expatriates	expatriate	NOUN
ftr-366	1215	12	.	.	PUNCT
ftr-366	1216	1	irc	irc	PROPN
ftr-366	1216	2	§	§	PROPN
ftr-366	1216	3	7874(a)(2)(b	7874(a)(2)(b	NUM
ftr-366	1216	4	)	)	PUNCT
ftr-366	1216	5	.	.	PUNCT
ftr-366	1217	1	256	256	NUM
ftr-366	1217	2	.	.	PUNCT
ftr-366	1218	1	the	the	DET
ftr-366	1218	2	expanded	expand	VERB
ftr-366	1218	3	affiliated	affiliated	ADJ
ftr-366	1218	4	group	group	NOUN
ftr-366	1218	5	is	be	AUX
ftr-366	1218	6	an	an	DET
ftr-366	1218	7	“	"	PUNCT
ftr-366	1218	8	affiliated	affiliated	ADJ
ftr-366	1218	9	group	group	NOUN
ftr-366	1218	10	”	"	PUNCT
ftr-366	1218	11	as	as	SCONJ
ftr-366	1218	12	that	that	DET
ftr-366	1218	13	term	term	NOUN
ftr-366	1218	14	is	be	AUX
ftr-366	1218	15	defined	define	VERB
ftr-366	1218	16	for	for	ADP
ftr-366	1218	17	purposes	purpose	NOUN
ftr-366	1218	18	of	of	ADP
ftr-366	1218	19	the	the	DET
ftr-366	1218	20	consolidated	consolidated	ADJ
ftr-366	1218	21	return	return	NOUN
ftr-366	1218	22	provisions	provision	NOUN
ftr-366	1218	23	,	,	PUNCT
ftr-366	1218	24	except	except	SCONJ
ftr-366	1218	25	that	that	SCONJ
ftr-366	1218	26	foreign	foreign	ADJ
ftr-366	1218	27	corporations	corporation	NOUN
ftr-366	1218	28	are	be	AUX
ftr-366	1218	29	included	include	VERB
ftr-366	1218	30	,	,	PUNCT
ftr-366	1218	31	and	and	CCONJ
ftr-366	1218	32	the	the	DET
ftr-366	1218	33	ownership	ownership	NOUN
ftr-366	1218	34	threshold	threshold	NOUN
ftr-366	1218	35	is	be	AUX
ftr-366	1218	36	“	"	PUNCT
ftr-366	1218	37	more	more	ADJ
ftr-366	1218	38	than	than	ADP
ftr-366	1218	39	50	50	NUM
ftr-366	1218	40	%	%	NOUN
ftr-366	1218	41	”	"	PUNCT
ftr-366	1218	42	instead	instead	ADV
ftr-366	1218	43	of	of	ADP
ftr-366	1218	44	“	"	PUNCT
ftr-366	1218	45	at	at	ADV
ftr-366	1218	46	least	least	ADV
ftr-366	1218	47	80	80	NUM
ftr-366	1218	48	%	%	NOUN
ftr-366	1218	49	.	.	PUNCT
ftr-366	1218	50	”	"	PUNCT
ftr-366	1219	1	irc	irc	PROPN
ftr-366	1219	2	§	§	PROPN
ftr-366	1219	3	7874(c)(1	7874(c)(1	NUM
ftr-366	1219	4	)	)	PUNCT
ftr-366	1219	5	;	;	PUNCT
ftr-366	1219	6	see	see	VERB
ftr-366	1219	7	bittker	bittker	NOUN
ftr-366	1219	8	&	&	CCONJ
ftr-366	1219	9	lokken	lokken	PROPN
ftr-366	1219	10	,	,	PUNCT
ftr-366	1219	11	supra	supra	PROPN
ftr-366	1219	12	note	note	PROPN
ftr-366	1219	13	6	6	NUM
ftr-366	1219	14	¶	¶	NOUN
ftr-366	1219	15	66.2.2	66.2.2	PROPN
ftr-366	1219	16	.	.	PUNCT
ftr-366	1220	1	257	257	NUM
ftr-366	1220	2	.	.	PUNCT
ftr-366	1221	1	h.r	h.r	PROPN
ftr-366	1221	2	.	.	PROPN
ftr-366	1221	3	rep	rep	PROPN
ftr-366	1221	4	.	.	PROPN
ftr-366	1221	5	no	no	PROPN
ftr-366	1221	6	.	.	NOUN
ftr-366	1221	7	108	108	NUM
ftr-366	1221	8	-	-	SYM
ftr-366	1221	9	755	755	NUM
ftr-366	1221	10	,	,	PUNCT
ftr-366	1221	11	at	at	ADP
ftr-366	1221	12	532	532	NUM
ftr-366	1221	13	(	(	PUNCT
ftr-366	1221	14	2004	2004	NUM
ftr-366	1221	15	)	)	PUNCT
ftr-366	1221	16	(	(	PUNCT
ftr-366	1221	17	conf	conf	NOUN
ftr-366	1221	18	.	.	PUNCT
ftr-366	1221	19	rep	rep	PROPN
ftr-366	1221	20	.	.	PROPN
ftr-366	1221	21	)	)	PUNCT
ftr-366	1221	22	,	,	PUNCT
ftr-366	1221	23	as	as	SCONJ
ftr-366	1221	24	reprinted	reprint	VERB
ftr-366	1221	25	in	in	ADP
ftr-366	1221	26	2005	2005	NUM
ftr-366	1221	27	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-366	1221	28	.	.	PUNCT
ftr-366	1221	29	1341	1341	NUM
ftr-366	1221	30	,	,	PUNCT
ftr-366	1221	31	1629	1629	NUM
ftr-366	1221	32	-	-	SYM
ftr-366	1221	33	30	30	NUM
ftr-366	1221	34	.	.	PUNCT
ftr-366	1222	1	258	258	NUM
ftr-366	1222	2	.	.	PUNCT
ftr-366	1223	1	irc	irc	PROPN
ftr-366	1223	2	§	§	PROPN
ftr-366	1223	3	7874(a)(2)(b	7874(a)(2)(b	NUM
ftr-366	1223	4	)	)	PUNCT
ftr-366	1223	5	,	,	PUNCT
ftr-366	1223	6	7874(b	7874(b	NUM
ftr-366	1223	7	)	)	PUNCT
ftr-366	1223	8	.	.	PUNCT
ftr-366	1224	1	2008	2008	NUM
ftr-366	1224	2	]	]	PUNCT
ftr-366	1224	3	corporate	corporate	ADJ
ftr-366	1224	4	expatriation	expatriation	NOUN
ftr-366	1224	5	111	111	NUM
ftr-366	1224	6	benefits	benefit	NOUN
ftr-366	1224	7	of	of	ADP
ftr-366	1224	8	this	this	DET
ftr-366	1224	9	type	type	NOUN
ftr-366	1224	10	of	of	ADP
ftr-366	1224	11	inversion	inversion	NOUN
ftr-366	1224	12	by	by	ADP
ftr-366	1224	13	deeming	deem	VERB
ftr-366	1224	14	the	the	DET
ftr-366	1224	15	top	top	ADJ
ftr-366	1224	16	-	-	PUNCT
ftr-366	1224	17	tier	tier	NOUN
ftr-366	1224	18	foreign	foreign	ADJ
ftr-366	1224	19	corporation	corporation	NOUN
ftr-366	1224	20	(	(	PUNCT
ftr-366	1224	21	the	the	DET
ftr-366	1224	22	surrogate	surrogate	ADJ
ftr-366	1224	23	foreign	foreign	ADJ
ftr-366	1224	24	corporation	corporation	NOUN
ftr-366	1224	25	)	)	PUNCT
ftr-366	1224	26	to	to	PART
ftr-366	1224	27	be	be	AUX
ftr-366	1224	28	a	a	DET
ftr-366	1224	29	domestic	domestic	ADJ
ftr-366	1224	30	corporation	corporation	NOUN
ftr-366	1224	31	for	for	ADP
ftr-366	1224	32	all	all	DET
ftr-366	1224	33	purposes	purpose	NOUN
ftr-366	1224	34	of	of	ADP
ftr-366	1224	35	the	the	DET
ftr-366	1224	36	code	code	NOUN
ftr-366	1224	37	.	.	PUNCT
ftr-366	1225	1	259	259	NUM
ftr-366	1225	2	section	section	NOUN
ftr-366	1225	3	7874(b	7874(b	NOUN
ftr-366	1225	4	)	)	PUNCT
ftr-366	1225	5	is	be	AUX
ftr-366	1225	6	“	"	PUNCT
ftr-366	1225	7	a	a	DET
ftr-366	1225	8	significant	significant	ADJ
ftr-366	1225	9	departure	departure	NOUN
ftr-366	1225	10	from	from	ADP
ftr-366	1225	11	the	the	DET
ftr-366	1225	12	long	long	ADV
ftr-366	1225	13	-	-	PUNCT
ftr-366	1225	14	standing	stand	VERB
ftr-366	1225	15	place	place	NOUN
ftr-366	1225	16	-	-	PUNCT
ftr-366	1225	17	of	of	ADP
ftr-366	1225	18	-	-	PUNCT
ftr-366	1225	19	incorporation	incorporation	NOUN
ftr-366	1225	20	rule	rule	NOUN
ftr-366	1225	21	for	for	ADP
ftr-366	1225	22	determining	determine	VERB
ftr-366	1225	23	corporate	corporate	ADJ
ftr-366	1225	24	residence	residence	NOUN
ftr-366	1225	25	.	.	PUNCT
ftr-366	1225	26	”	"	PUNCT
ftr-366	1226	1	260	260	NUM
ftr-366	1226	2	for	for	ADP
ftr-366	1226	3	determining	determine	VERB
ftr-366	1226	4	whether	whether	SCONJ
ftr-366	1226	5	a	a	DET
ftr-366	1226	6	transaction	transaction	NOUN
ftr-366	1226	7	meets	meet	VERB
ftr-366	1226	8	the	the	DET
ftr-366	1226	9	80	80	NUM
ftr-366	1226	10	%	%	NOUN
ftr-366	1226	11	continuity	continuity	NOUN
ftr-366	1226	12	of	of	ADP
ftr-366	1226	13	ownership	ownership	NOUN
ftr-366	1226	14	test	test	NOUN
ftr-366	1226	15	in	in	ADP
ftr-366	1226	16	(	(	PUNCT
ftr-366	1226	17	ii	ii	NOUN
ftr-366	1226	18	)	)	PUNCT
ftr-366	1226	19	above	above	ADV
ftr-366	1226	20	,	,	PUNCT
ftr-366	1226	21	section	section	NOUN
ftr-366	1226	22	7874	7874	NUM
ftr-366	1226	23	disregards	disregard	VERB
ftr-366	1226	24	stock	stock	NOUN
ftr-366	1226	25	held	hold	VERB
ftr-366	1226	26	by	by	ADP
ftr-366	1226	27	members	member	NOUN
ftr-366	1226	28	of	of	ADP
ftr-366	1226	29	the	the	DET
ftr-366	1226	30	expanded	expand	VERB
ftr-366	1226	31	affiliated	affiliated	ADJ
ftr-366	1226	32	group	group	NOUN
ftr-366	1226	33	that	that	PRON
ftr-366	1226	34	includes	include	VERB
ftr-366	1226	35	the	the	DET
ftr-366	1226	36	foreign	foreign	ADJ
ftr-366	1226	37	incorporated	incorporate	VERB
ftr-366	1226	38	entity	entity	NOUN
ftr-366	1226	39	.	.	PUNCT
ftr-366	1227	1	261	261	NUM
ftr-366	1227	2	also	also	ADV
ftr-366	1227	3	for	for	ADP
ftr-366	1227	4	this	this	DET
ftr-366	1227	5	purpose	purpose	NOUN
ftr-366	1227	6	,	,	PUNCT
ftr-366	1227	7	the	the	DET
ftr-366	1227	8	statute	statute	NOUN
ftr-366	1227	9	disregards	disregard	VERB
ftr-366	1227	10	stock	stock	NOUN
ftr-366	1227	11	sold	sell	VERB
ftr-366	1227	12	in	in	ADP
ftr-366	1227	13	a	a	DET
ftr-366	1227	14	public	public	ADJ
ftr-366	1227	15	offering	offering	NOUN
ftr-366	1227	16	related	relate	VERB
ftr-366	1227	17	to	to	ADP
ftr-366	1227	18	the	the	DET
ftr-366	1227	19	transaction	transaction	NOUN
ftr-366	1227	20	.	.	PUNCT
ftr-366	1228	1	262	262	NUM
ftr-366	1228	2	2	2	NUM
ftr-366	1228	3	.	.	PUNCT
ftr-366	1228	4	section	section	NOUN
ftr-366	1228	5	7874(a	7874(a	NOUN
ftr-366	1228	6	)	)	PUNCT
ftr-366	1228	7	transactions	transaction	NOUN
ftr-366	1228	8	section	section	NOUN
ftr-366	1228	9	7874(a	7874(a	NOUN
ftr-366	1228	10	)	)	PUNCT
ftr-366	1228	11	covers	cover	VERB
ftr-366	1228	12	a	a	DET
ftr-366	1228	13	transaction	transaction	NOUN
ftr-366	1228	14	that	that	PRON
ftr-366	1228	15	would	would	AUX
ftr-366	1228	16	meet	meet	VERB
ftr-366	1228	17	the	the	DET
ftr-366	1228	18	definition	definition	NOUN
ftr-366	1228	19	of	of	ADP
ftr-366	1228	20	an	an	DET
ftr-366	1228	21	inversion	inversion	NOUN
ftr-366	1228	22	transaction	transaction	NOUN
ftr-366	1228	23	described	describe	VERB
ftr-366	1228	24	above	above	ADV
ftr-366	1228	25	,	,	PUNCT
ftr-366	1228	26	except	except	SCONJ
ftr-366	1228	27	that	that	SCONJ
ftr-366	1228	28	the	the	DET
ftr-366	1228	29	transaction	transaction	NOUN
ftr-366	1228	30	does	do	AUX
ftr-366	1228	31	not	not	PART
ftr-366	1228	32	meet	meet	VERB
ftr-366	1228	33	the	the	DET
ftr-366	1228	34	80	80	NUM
ftr-366	1228	35	%	%	NOUN
ftr-366	1228	36	continuity	continuity	NOUN
ftr-366	1228	37	of	of	ADP
ftr-366	1228	38	ownership	ownership	NOUN
ftr-366	1228	39	threshold	threshold	NOUN
ftr-366	1228	40	.	.	PUNCT
ftr-366	1229	1	in	in	ADP
ftr-366	1229	2	that	that	DET
ftr-366	1229	3	case	case	NOUN
ftr-366	1229	4	,	,	PUNCT
ftr-366	1229	5	section	section	NOUN
ftr-366	1229	6	7874	7874	NUM
ftr-366	1229	7	respects	respect	VERB
ftr-366	1229	8	the	the	DET
ftr-366	1229	9	inversion	inversion	NOUN
ftr-366	1229	10	transaction	transaction	NOUN
ftr-366	1229	11	(	(	PUNCT
ftr-366	1229	12	that	that	PRON
ftr-366	1229	13	is	is	ADV
ftr-366	1229	14	,	,	PUNCT
ftr-366	1229	15	it	it	PRON
ftr-366	1229	16	treats	treat	VERB
ftr-366	1229	17	the	the	DET
ftr-366	1229	18	foreign	foreign	ADJ
ftr-366	1229	19	corporation	corporation	NOUN
ftr-366	1229	20	as	as	ADP
ftr-366	1229	21	foreign	foreign	ADJ
ftr-366	1229	22	)	)	PUNCT
ftr-366	1229	23	.	.	PUNCT
ftr-366	1230	1	263	263	NUM
ftr-366	1230	2	however	however	ADV
ftr-366	1230	3	,	,	PUNCT
ftr-366	1230	4	if	if	SCONJ
ftr-366	1230	5	there	there	PRON
ftr-366	1230	6	is	be	VERB
ftr-366	1230	7	at	at	ADP
ftr-366	1230	8	least	least	ADJ
ftr-366	1230	9	a	a	DET
ftr-366	1230	10	60	60	NUM
ftr-366	1230	11	%	%	NOUN
ftr-366	1230	12	continuity	continuity	NOUN
ftr-366	1230	13	of	of	ADP
ftr-366	1230	14	ownership	ownership	NOUN
ftr-366	1230	15	,	,	PUNCT
ftr-366	1230	16	then	then	ADV
ftr-366	1230	17	the	the	DET
ftr-366	1230	18	domestic	domestic	ADJ
ftr-366	1230	19	corporation	corporation	NOUN
ftr-366	1230	20	,	,	PUNCT
ftr-366	1230	21	and	and	CCONJ
ftr-366	1230	22	any	any	DET
ftr-366	1230	23	u.s	u.s	PROPN
ftr-366	1230	24	.	.	PROPN
ftr-366	1230	25	person	person	NOUN
ftr-366	1230	26	related	relate	VERB
ftr-366	1230	27	to	to	ADP
ftr-366	1230	28	it	it	PRON
ftr-366	1230	29	,	,	PUNCT
ftr-366	1230	30	is	be	AUX
ftr-366	1230	31	an	an	DET
ftr-366	1230	32	“	"	PUNCT
ftr-366	1230	33	expatriated	expatriated	ADJ
ftr-366	1230	34	entity	entity	NOUN
ftr-366	1230	35	.	.	PUNCT
ftr-366	1230	36	”	"	PUNCT
ftr-366	1231	1	264	264	NUM
ftr-366	1231	2	an	an	DET
ftr-366	1231	3	expatriated	expatriated	ADJ
ftr-366	1231	4	entity	entity	NOUN
ftr-366	1231	5	can	can	AUX
ftr-366	1231	6	not	not	PART
ftr-366	1231	7	use	use	VERB
ftr-366	1231	8	tax	tax	NOUN
ftr-366	1231	9	attributes	attribute	NOUN
ftr-366	1231	10	such	such	ADJ
ftr-366	1231	11	as	as	ADP
ftr-366	1231	12	net	net	ADJ
ftr-366	1231	13	operating	operating	NOUN
ftr-366	1231	14	losses	loss	NOUN
ftr-366	1231	15	or	or	CCONJ
ftr-366	1231	16	foreign	foreign	ADJ
ftr-366	1231	17	tax	tax	NOUN
ftr-366	1231	18	credits	credit	NOUN
ftr-366	1231	19	to	to	PART
ftr-366	1231	20	offset	offset	VERB
ftr-366	1231	21	any	any	DET
ftr-366	1231	22	corporate	corporate	ADJ
ftr-366	1231	23	level	level	NOUN
ftr-366	1231	24	income	income	NOUN
ftr-366	1231	25	or	or	CCONJ
ftr-366	1231	26	gains	gain	NOUN
ftr-366	1231	27	incident	incident	NOUN
ftr-366	1231	28	to	to	ADP
ftr-366	1231	29	establishing	establish	VERB
ftr-366	1231	30	the	the	DET
ftr-366	1231	31	inverted	inverted	ADJ
ftr-366	1231	32	structure	structure	NOUN
ftr-366	1231	33	.	.	PUNCT
ftr-366	1232	1	265	265	NUM
ftr-366	1232	2	these	these	DET
ftr-366	1232	3	measures	measure	NOUN
ftr-366	1232	4	generally	generally	ADV
ftr-366	1232	5	apply	apply	VERB
ftr-366	1232	6	for	for	ADP
ftr-366	1232	7	a	a	DET
ftr-366	1232	8	10	10	NUM
ftr-366	1232	9	-	-	PUNCT
ftr-366	1232	10	year	year	NOUN
ftr-366	1232	11	period	period	NOUN
ftr-366	1232	12	following	follow	VERB
ftr-366	1232	13	the	the	DET
ftr-366	1232	14	inversion	inversion	NOUN
ftr-366	1232	15	transaction	transaction	NOUN
ftr-366	1232	16	.	.	PUNCT
ftr-366	1233	1	266	266	NUM
ftr-366	1233	2	b.	b.	NOUN
ftr-366	1233	3	effect	effect	NOUN
ftr-366	1233	4	of	of	ADP
ftr-366	1233	5	section	section	NOUN
ftr-366	1233	6	7874(b	7874(b	NOUN
ftr-366	1233	7	)	)	PUNCT
ftr-366	1234	1	if	if	SCONJ
ftr-366	1234	2	section	section	NOUN
ftr-366	1234	3	7874(b	7874(b	NOUN
ftr-366	1234	4	)	)	PUNCT
ftr-366	1234	5	applies	apply	VERB
ftr-366	1234	6	,	,	PUNCT
ftr-366	1234	7	then	then	ADV
ftr-366	1234	8	the	the	DET
ftr-366	1234	9	new	new	ADJ
ftr-366	1234	10	foreign	foreign	ADJ
ftr-366	1234	11	parent	parent	NOUN
ftr-366	1234	12	of	of	ADP
ftr-366	1234	13	the	the	DET
ftr-366	1234	14	group	group	NOUN
ftr-366	1234	15	(	(	PUNCT
ftr-366	1234	16	the	the	DET
ftr-366	1234	17	surrogate	surrogate	ADJ
ftr-366	1234	18	foreign	foreign	ADJ
ftr-366	1234	19	corporation	corporation	NOUN
ftr-366	1234	20	)	)	PUNCT
ftr-366	1234	21	is	be	AUX
ftr-366	1234	22	treated	treat	VERB
ftr-366	1234	23	as	as	ADP
ftr-366	1234	24	a	a	DET
ftr-366	1234	25	domestic	domestic	ADJ
ftr-366	1234	26	corporation	corporation	NOUN
ftr-366	1234	27	for	for	ADP
ftr-366	1234	28	all	all	DET
ftr-366	1234	29	purposes	purpose	NOUN
ftr-366	1234	30	of	of	ADP
ftr-366	1234	31	the	the	DET
ftr-366	1234	32	code	code	NOUN
ftr-366	1234	33	.	.	PUNCT
ftr-366	1235	1	267	267	NUM
ftr-366	1235	2	if	if	SCONJ
ftr-366	1235	3	a	a	DET
ftr-366	1235	4	u.s	u.s	PROPN
ftr-366	1235	5	.	.	PROPN
ftr-366	1235	6	person	person	NOUN
ftr-366	1235	7	transfers	transfer	VERB
ftr-366	1235	8	property	property	NOUN
ftr-366	1235	9	to	to	ADP
ftr-366	1235	10	the	the	DET
ftr-366	1235	11	surrogate	surrogate	ADJ
ftr-366	1235	12	foreign	foreign	ADJ
ftr-366	1235	13	corporation	corporation	NOUN
ftr-366	1235	14	,	,	PUNCT
ftr-366	1235	15	section	section	NOUN
ftr-366	1235	16	367	367	NUM
ftr-366	1235	17	does	do	AUX
ftr-366	1235	18	not	not	PART
ftr-366	1235	19	apply	apply	VERB
ftr-366	1235	20	to	to	ADP
ftr-366	1235	21	the	the	DET
ftr-366	1235	22	transaction	transaction	NOUN
ftr-366	1235	23	because	because	SCONJ
ftr-366	1235	24	259	259	NUM
ftr-366	1235	25	.	.	PUNCT
ftr-366	1235	26	h.r	h.r	PROPN
ftr-366	1235	27	.	.	PROPN
ftr-366	1235	28	rep	rep	PROPN
ftr-366	1235	29	.	.	PROPN
ftr-366	1235	30	no	no	PROPN
ftr-366	1235	31	.	.	NOUN
ftr-366	1235	32	108	108	NUM
ftr-366	1235	33	-	-	SYM
ftr-366	1235	34	755	755	NUM
ftr-366	1235	35	,	,	PUNCT
ftr-366	1235	36	at	at	ADP
ftr-366	1235	37	532	532	NUM
ftr-366	1235	38	(	(	PUNCT
ftr-366	1235	39	2004	2004	NUM
ftr-366	1235	40	)	)	PUNCT
ftr-366	1235	41	(	(	PUNCT
ftr-366	1235	42	conf	conf	NOUN
ftr-366	1235	43	.	.	PUNCT
ftr-366	1235	44	rep	rep	PROPN
ftr-366	1235	45	.	.	PROPN
ftr-366	1235	46	)	)	PUNCT
ftr-366	1235	47	,	,	PUNCT
ftr-366	1235	48	as	as	SCONJ
ftr-366	1235	49	reprinted	reprint	VERB
ftr-366	1235	50	in	in	ADP
ftr-366	1235	51	2005	2005	NUM
ftr-366	1235	52	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-366	1235	53	.	.	PUNCT
ftr-366	1235	54	1341	1341	NUM
ftr-366	1235	55	,	,	PUNCT
ftr-366	1235	56	1629	1629	NUM
ftr-366	1235	57	-	-	SYM
ftr-366	1235	58	30	30	NUM
ftr-366	1235	59	.	.	NOUN
ftr-366	1235	60	260	260	NUM
ftr-366	1235	61	.	.	PUNCT
ftr-366	1236	1	kirsch	kirsch	PROPN
ftr-366	1236	2	,	,	PUNCT
ftr-366	1236	3	supra	supra	PROPN
ftr-366	1236	4	note	note	NOUN
ftr-366	1236	5	6	6	NUM
ftr-366	1236	6	,	,	PUNCT
ftr-366	1236	7	at	at	ADP
ftr-366	1236	8	546	546	NUM
ftr-366	1236	9	.	.	PUNCT
ftr-366	1236	10	261	261	NUM
ftr-366	1236	11	.	.	PUNCT
ftr-366	1237	1	irc	irc	PROPN
ftr-366	1237	2	§	§	PROPN
ftr-366	1237	3	7874(c)(2)(a	7874(c)(2)(a	NUM
ftr-366	1237	4	)	)	PUNCT
ftr-366	1237	5	;	;	PUNCT
ftr-366	1237	6	h.r	h.r	PROPN
ftr-366	1237	7	.	.	PROPN
ftr-366	1237	8	rep	rep	PROPN
ftr-366	1237	9	.	.	PROPN
ftr-366	1237	10	no	no	PROPN
ftr-366	1237	11	.	.	NOUN
ftr-366	1237	12	108	108	NUM
ftr-366	1237	13	-	-	SYM
ftr-366	1237	14	755	755	NUM
ftr-366	1237	15	,	,	PUNCT
ftr-366	1237	16	at	at	ADP
ftr-366	1237	17	532	532	NUM
ftr-366	1237	18	(	(	PUNCT
ftr-366	1237	19	2004	2004	NUM
ftr-366	1237	20	)	)	PUNCT
ftr-366	1237	21	(	(	PUNCT
ftr-366	1237	22	conf	conf	NOUN
ftr-366	1237	23	.	.	PUNCT
ftr-366	1237	24	rep	rep	PROPN
ftr-366	1237	25	.	.	PROPN
ftr-366	1237	26	)	)	PUNCT
ftr-366	1237	27	,	,	PUNCT
ftr-366	1237	28	as	as	SCONJ
ftr-366	1237	29	reprinted	reprint	VERB
ftr-366	1237	30	in	in	ADP
ftr-366	1237	31	2005	2005	NUM
ftr-366	1237	32	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-366	1237	33	.	.	PUNCT
ftr-366	1237	34	1341	1341	NUM
ftr-366	1237	35	,	,	PUNCT
ftr-366	1237	36	1630	1630	NUM
ftr-366	1237	37	.	.	PUNCT
ftr-366	1238	1	262	262	NUM
ftr-366	1238	2	.	.	PUNCT
ftr-366	1239	1	irc	irc	PROPN
ftr-366	1239	2	§	§	PROPN
ftr-366	1239	3	7874(c)(2)(b	7874(c)(2)(b	PROPN
ftr-366	1239	4	)	)	PUNCT
ftr-366	1239	5	.	.	PUNCT
ftr-366	1240	1	263	263	NUM
ftr-366	1240	2	.	.	PUNCT
ftr-366	1241	1	h.r	h.r	PROPN
ftr-366	1241	2	.	.	PROPN
ftr-366	1241	3	rep	rep	PROPN
ftr-366	1241	4	.	.	PROPN
ftr-366	1241	5	no	no	PROPN
ftr-366	1241	6	.	.	NOUN
ftr-366	1241	7	108	108	NUM
ftr-366	1241	8	-	-	SYM
ftr-366	1241	9	755	755	NUM
ftr-366	1241	10	,	,	PUNCT
ftr-366	1241	11	at	at	ADP
ftr-366	1241	12	533	533	NUM
ftr-366	1241	13	(	(	PUNCT
ftr-366	1241	14	2004	2004	NUM
ftr-366	1241	15	)	)	PUNCT
ftr-366	1241	16	(	(	PUNCT
ftr-366	1241	17	conf	conf	NOUN
ftr-366	1241	18	.	.	PUNCT
ftr-366	1241	19	rep	rep	PROPN
ftr-366	1241	20	.	.	PROPN
ftr-366	1241	21	)	)	PUNCT
ftr-366	1241	22	,	,	PUNCT
ftr-366	1241	23	as	as	SCONJ
ftr-366	1241	24	reprinted	reprint	VERB
ftr-366	1241	25	in	in	ADP
ftr-366	1241	26	2005	2005	NUM
ftr-366	1241	27	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-366	1241	28	.	.	PUNCT
ftr-366	1241	29	1341	1341	NUM
ftr-366	1241	30	,	,	PUNCT
ftr-366	1241	31	1630	1630	NUM
ftr-366	1241	32	.	.	PUNCT
ftr-366	1241	33	264	264	NUM
ftr-366	1241	34	.	.	PUNCT
ftr-366	1242	1	irc	irc	PROPN
ftr-366	1242	2	§	§	PROPN
ftr-366	1242	3	7874(a)(2)(a	7874(a)(2)(a	NUM
ftr-366	1242	4	)	)	PUNCT
ftr-366	1242	5	.	.	PUNCT
ftr-366	1243	1	265	265	NUM
ftr-366	1243	2	.	.	PUNCT
ftr-366	1244	1	h.r	h.r	PROPN
ftr-366	1244	2	.	.	PROPN
ftr-366	1244	3	rep	rep	PROPN
ftr-366	1244	4	.	.	PROPN
ftr-366	1244	5	no	no	PROPN
ftr-366	1244	6	.	.	NOUN
ftr-366	1244	7	108	108	NUM
ftr-366	1244	8	-	-	SYM
ftr-366	1244	9	755	755	NUM
ftr-366	1244	10	,	,	PUNCT
ftr-366	1244	11	at	at	ADP
ftr-366	1244	12	533	533	NUM
ftr-366	1244	13	(	(	PUNCT
ftr-366	1244	14	2004	2004	NUM
ftr-366	1244	15	)	)	PUNCT
ftr-366	1244	16	(	(	PUNCT
ftr-366	1244	17	conf	conf	NOUN
ftr-366	1244	18	.	.	PUNCT
ftr-366	1244	19	rep	rep	PROPN
ftr-366	1244	20	.	.	PROPN
ftr-366	1244	21	)	)	PUNCT
ftr-366	1244	22	,	,	PUNCT
ftr-366	1244	23	as	as	SCONJ
ftr-366	1244	24	reprinted	reprint	VERB
ftr-366	1244	25	in	in	ADP
ftr-366	1244	26	2005	2005	NUM
ftr-366	1244	27	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-366	1244	28	.	.	PUNCT
ftr-366	1244	29	1341	1341	NUM
ftr-366	1244	30	,	,	PUNCT
ftr-366	1244	31	1630	1630	NUM
ftr-366	1244	32	.	.	PUNCT
ftr-366	1245	1	266	266	NUM
ftr-366	1245	2	.	.	PUNCT
ftr-366	1246	1	i	i	PRON
ftr-366	1246	2	d.	d.	PROPN
ftr-366	1246	3	at	at	ADP
ftr-366	1246	4	533	533	NUM
ftr-366	1246	5	,	,	PUNCT
ftr-366	1246	6	as	as	SCONJ
ftr-366	1246	7	reprinted	reprint	VERB
ftr-366	1246	8	in	in	ADP
ftr-366	1246	9	2005	2005	NUM
ftr-366	1246	10	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-366	1246	11	.	.	PUNCT
ftr-366	1246	12	1341	1341	NUM
ftr-366	1246	13	,	,	PUNCT
ftr-366	1246	14	1631	1631	NUM
ftr-366	1246	15	.	.	PUNCT
ftr-366	1247	1	267	267	NUM
ftr-366	1247	2	.	.	PUNCT
ftr-366	1247	3	irc	irc	PROPN
ftr-366	1247	4	§	§	PROPN
ftr-366	1247	5	7874(b	7874(b	NOUN
ftr-366	1247	6	)	)	PUNCT
ftr-366	1247	7	.	.	PUNCT
ftr-366	1248	1	112	112	NUM
ftr-366	1248	2	florida	florida	PROPN
ftr-366	1248	3	tax	tax	NOUN
ftr-366	1248	4	review	review	NOUN
ftr-366	1248	5	[	[	X
ftr-366	1248	6	vol	vol	NOUN
ftr-366	1248	7	.	.	PUNCT
ftr-366	1248	8	9:2	9:2	NUM
ftr-366	1248	9	there	there	PRON
ftr-366	1248	10	is	be	VERB
ftr-366	1248	11	no	no	DET
ftr-366	1248	12	transfer	transfer	NOUN
ftr-366	1248	13	to	to	ADP
ftr-366	1248	14	a	a	DET
ftr-366	1248	15	foreign	foreign	ADJ
ftr-366	1248	16	corporation	corporation	NOUN
ftr-366	1248	17	.	.	PUNCT
ftr-366	1249	1	268	268	NUM
ftr-366	1249	2	further	far	ADV
ftr-366	1249	3	,	,	PUNCT
ftr-366	1249	4	section	section	NOUN
ftr-366	1249	5	367(a	367(a	NUM
ftr-366	1249	6	)	)	PUNCT
ftr-366	1249	7	does	do	AUX
ftr-366	1249	8	not	not	PART
ftr-366	1249	9	apply	apply	VERB
ftr-366	1249	10	to	to	ADP
ftr-366	1249	11	the	the	DET
ftr-366	1249	12	shareholders	shareholder	NOUN
ftr-366	1249	13	’	'	PUNCT
ftr-366	1249	14	exchange	exchange	NOUN
ftr-366	1249	15	of	of	ADP
ftr-366	1249	16	stock	stock	NOUN
ftr-366	1249	17	in	in	ADP
ftr-366	1249	18	the	the	DET
ftr-366	1249	19	inversion	inversion	NOUN
ftr-366	1249	20	transaction	transaction	NOUN
ftr-366	1249	21	.	.	PUNCT
ftr-366	1250	1	269	269	NUM
ftr-366	1250	2	the	the	DET
ftr-366	1250	3	surrogate	surrogate	ADJ
ftr-366	1250	4	foreign	foreign	ADJ
ftr-366	1250	5	corporation	corporation	NOUN
ftr-366	1250	6	is	be	AUX
ftr-366	1250	7	subject	subject	ADJ
ftr-366	1250	8	to	to	ADP
ftr-366	1250	9	u.s	u.s	PROPN
ftr-366	1250	10	.	.	PROPN
ftr-366	1250	11	tax	tax	NOUN
ftr-366	1250	12	on	on	ADP
ftr-366	1250	13	its	its	PRON
ftr-366	1250	14	worldwide	worldwide	ADJ
ftr-366	1250	15	income	income	NOUN
ftr-366	1250	16	.	.	PUNCT
ftr-366	1251	1	270	270	NUM
ftr-366	1251	2	further	far	ADV
ftr-366	1251	3	,	,	PUNCT
ftr-366	1251	4	if	if	SCONJ
ftr-366	1251	5	the	the	DET
ftr-366	1251	6	surrogate	surrogate	ADJ
ftr-366	1251	7	foreign	foreign	ADJ
ftr-366	1251	8	corporation	corporation	NOUN
ftr-366	1251	9	directly	directly	ADV
ftr-366	1251	10	or	or	CCONJ
ftr-366	1251	11	indirectly	indirectly	ADV
ftr-366	1251	12	owns	own	VERB
ftr-366	1251	13	more	more	ADJ
ftr-366	1251	14	than	than	ADP
ftr-366	1251	15	50	50	NUM
ftr-366	1251	16	%	%	NOUN
ftr-366	1251	17	of	of	ADP
ftr-366	1251	18	the	the	DET
ftr-366	1251	19	stock	stock	NOUN
ftr-366	1251	20	,	,	PUNCT
ftr-366	1251	21	by	by	ADP
ftr-366	1251	22	vote	vote	NOUN
ftr-366	1251	23	or	or	CCONJ
ftr-366	1251	24	value	value	NOUN
ftr-366	1251	25	,	,	PUNCT
ftr-366	1251	26	in	in	ADP
ftr-366	1251	27	another	another	DET
ftr-366	1251	28	foreign	foreign	ADJ
ftr-366	1251	29	corporation	corporation	NOUN
ftr-366	1251	30	,	,	PUNCT
ftr-366	1251	31	then	then	ADV
ftr-366	1251	32	the	the	DET
ftr-366	1251	33	other	other	ADJ
ftr-366	1251	34	foreign	foreign	ADJ
ftr-366	1251	35	corporation	corporation	NOUN
ftr-366	1251	36	is	be	AUX
ftr-366	1251	37	a	a	DET
ftr-366	1251	38	cfc	cfc	NOUN
ftr-366	1251	39	.	.	PUNCT
ftr-366	1252	1	271	271	NUM
ftr-366	1252	2	the	the	DET
ftr-366	1252	3	cfc	cfc	PROPN
ftr-366	1252	4	’s	’s	PART
ftr-366	1252	5	subpart	subpart	NOUN
ftr-366	1252	6	f	f	PROPN
ftr-366	1252	7	income	income	NOUN
ftr-366	1252	8	is	be	AUX
ftr-366	1252	9	taxable	taxable	ADJ
ftr-366	1252	10	to	to	ADP
ftr-366	1252	11	the	the	DET
ftr-366	1252	12	surrogate	surrogate	ADJ
ftr-366	1252	13	foreign	foreign	ADJ
ftr-366	1252	14	corporation	corporation	NOUN
ftr-366	1252	15	.	.	PUNCT
ftr-366	1253	1	if	if	SCONJ
ftr-366	1253	2	section	section	NOUN
ftr-366	1253	3	7874(b	7874(b	NOUN
ftr-366	1253	4	)	)	PUNCT
ftr-366	1253	5	had	have	AUX
ftr-366	1253	6	been	be	AUX
ftr-366	1253	7	in	in	ADP
ftr-366	1253	8	effect	effect	NOUN
ftr-366	1253	9	when	when	SCONJ
ftr-366	1253	10	ingersoll	ingersoll	NOUN
ftr-366	1253	11	-	-	PUNCT
ftr-366	1253	12	rand	rand	PROPN
ftr-366	1253	13	completed	complete	VERB
ftr-366	1253	14	its	its	PRON
ftr-366	1253	15	inversion	inversion	NOUN
ftr-366	1253	16	,	,	PUNCT
ftr-366	1253	17	then	then	ADV
ftr-366	1253	18	the	the	DET
ftr-366	1253	19	above	above	ADJ
ftr-366	1253	20	tax	tax	NOUN
ftr-366	1253	21	consequences	consequence	NOUN
ftr-366	1253	22	would	would	AUX
ftr-366	1253	23	have	have	AUX
ftr-366	1253	24	applied	apply	VERB
ftr-366	1253	25	to	to	ADP
ftr-366	1253	26	it	it	PRON
ftr-366	1253	27	.	.	PUNCT
ftr-366	1254	1	first	first	ADV
ftr-366	1254	2	,	,	PUNCT
ftr-366	1254	3	ir	ir	PROPN
ftr-366	1254	4	-	-	PROPN
ftr-366	1254	5	ltd	ltd	PROPN
ftr-366	1254	6	.	.	PROPN
ftr-366	1254	7	,	,	PUNCT
ftr-366	1254	8	a	a	DET
ftr-366	1254	9	foreign	foreign	ADJ
ftr-366	1254	10	corporation	corporation	NOUN
ftr-366	1254	11	,	,	PUNCT
ftr-366	1254	12	directly	directly	ADV
ftr-366	1254	13	or	or	CCONJ
ftr-366	1254	14	indirectly	indirectly	ADV
ftr-366	1254	15	acquired	acquire	VERB
ftr-366	1254	16	all	all	DET
ftr-366	1254	17	the	the	DET
ftr-366	1254	18	properties	property	NOUN
ftr-366	1254	19	held	hold	VERB
ftr-366	1254	20	by	by	ADP
ftr-366	1254	21	ir	ir	PROPN
ftr-366	1254	22	-	-	PROPN
ftr-366	1254	23	nj	nj	PROPN
ftr-366	1254	24	,	,	PUNCT
ftr-366	1254	25	a	a	DET
ftr-366	1254	26	domestic	domestic	ADJ
ftr-366	1254	27	corporation	corporation	NOUN
ftr-366	1254	28	.	.	PUNCT
ftr-366	1255	1	second	second	ADJ
ftr-366	1255	2	,	,	PUNCT
ftr-366	1255	3	for	for	ADP
ftr-366	1255	4	purposes	purpose	NOUN
ftr-366	1255	5	of	of	ADP
ftr-366	1255	6	computing	compute	VERB
ftr-366	1255	7	whether	whether	SCONJ
ftr-366	1255	8	the	the	DET
ftr-366	1255	9	transaction	transaction	NOUN
ftr-366	1255	10	met	meet	VERB
ftr-366	1255	11	the	the	DET
ftr-366	1255	12	80	80	NUM
ftr-366	1255	13	%	%	NOUN
ftr-366	1255	14	ownership	ownership	NOUN
ftr-366	1255	15	threshold	threshold	NOUN
ftr-366	1255	16	,	,	PUNCT
ftr-366	1255	17	section	section	NOUN
ftr-366	1255	18	7874	7874	NUM
ftr-366	1255	19	would	would	AUX
ftr-366	1255	20	disregard	disregard	VERB
ftr-366	1255	21	the	the	DET
ftr-366	1255	22	b	b	PROPN
ftr-366	1255	23	stock	stock	NOUN
ftr-366	1255	24	held	hold	VERB
ftr-366	1255	25	by	by	ADP
ftr-366	1255	26	ir	ir	PROPN
ftr-366	1255	27	-	-	PROPN
ftr-366	1255	28	nj	nj	PROPN
ftr-366	1255	29	.	.	PROPN
ftr-366	1256	1	272	272	NUM
ftr-366	1256	2	therefore	therefore	ADV
ftr-366	1256	3	the	the	DET
ftr-366	1256	4	former	former	ADJ
ftr-366	1256	5	shareholders	shareholder	NOUN
ftr-366	1256	6	of	of	ADP
ftr-366	1256	7	ir	ir	PROPN
ftr-366	1256	8	-	-	PROPN
ftr-366	1256	9	nj	nj	PROPN
ftr-366	1256	10	acquired	acquire	VERB
ftr-366	1256	11	100	100	NUM
ftr-366	1256	12	%	%	NOUN
ftr-366	1256	13	of	of	ADP
ftr-366	1256	14	the	the	DET
ftr-366	1256	15	ir	ir	PROPN
ftr-366	1256	16	-	-	PROPN
ftr-366	1256	17	ltd	ltd	PROPN
ftr-366	1256	18	.	.	PROPN
ftr-366	1256	19	stock	stock	PROPN
ftr-366	1256	20	.	.	PUNCT
ftr-366	1257	1	273	273	NUM
ftr-366	1257	2	third	third	ADJ
ftr-366	1257	3	,	,	PUNCT
ftr-366	1257	4	it	it	PRON
ftr-366	1257	5	is	be	AUX
ftr-366	1257	6	unlikely	unlikely	ADJ
ftr-366	1257	7	that	that	SCONJ
ftr-366	1257	8	the	the	DET
ftr-366	1257	9	group	group	NOUN
ftr-366	1257	10	’s	’s	PART
ftr-366	1257	11	bermuda	bermuda	NOUN
ftr-366	1257	12	activities	activity	NOUN
ftr-366	1257	13	after	after	SCONJ
ftr-366	1257	14	the	the	DET
ftr-366	1257	15	inversion	inversion	NOUN
ftr-366	1257	16	were	be	AUX
ftr-366	1257	17	substantial	substantial	ADJ
ftr-366	1257	18	when	when	SCONJ
ftr-366	1257	19	compared	compare	VERB
ftr-366	1257	20	to	to	ADP
ftr-366	1257	21	the	the	DET
ftr-366	1257	22	group	group	NOUN
ftr-366	1257	23	’s	’s	PART
ftr-366	1257	24	worldwide	worldwide	ADJ
ftr-366	1257	25	activities	activity	NOUN
ftr-366	1257	26	.	.	PUNCT
ftr-366	1258	1	274	274	NUM
ftr-366	1258	2	ir	ir	PROPN
ftr-366	1258	3	-	-	PROPN
ftr-366	1258	4	ltd	ltd	NOUN
ftr-366	1258	5	.	.	PROPN
ftr-366	1258	6	had	have	VERB
ftr-366	1258	7	operating	operating	NOUN
ftr-366	1258	8	subsidiaries	subsidiary	NOUN
ftr-366	1258	9	in	in	ADP
ftr-366	1258	10	bermuda	bermuda	NOUN
ftr-366	1258	11	after	after	ADP
ftr-366	1258	12	the	the	DET
ftr-366	1258	13	inversion	inversion	NOUN
ftr-366	1258	14	.	.	PUNCT
ftr-366	1259	1	but	but	CCONJ
ftr-366	1259	2	it	it	PRON
ftr-366	1259	3	also	also	ADV
ftr-366	1259	4	had	have	VERB
ftr-366	1259	5	dozens	dozen	NOUN
ftr-366	1259	6	of	of	ADP
ftr-366	1259	7	subsidiaries	subsidiary	NOUN
ftr-366	1259	8	in	in	ADP
ftr-366	1259	9	numerous	numerous	ADJ
ftr-366	1259	10	countries	country	NOUN
ftr-366	1259	11	throughout	throughout	ADP
ftr-366	1259	12	the	the	DET
ftr-366	1259	13	world	world	NOUN
ftr-366	1259	14	.	.	PUNCT
ftr-366	1260	1	275	275	NUM
ftr-366	1260	2	the	the	DET
ftr-366	1260	3	company	company	NOUN
ftr-366	1260	4	’s	’s	PART
ftr-366	1260	5	2001	2001	NUM
ftr-366	1260	6	annual	annual	ADJ
ftr-366	1260	7	report	report	NOUN
ftr-366	1260	8	did	do	AUX
ftr-366	1260	9	not	not	PART
ftr-366	1260	10	contain	contain	VERB
ftr-366	1260	11	a	a	DET
ftr-366	1260	12	detailed	detailed	ADJ
ftr-366	1260	13	country	country	NOUN
ftr-366	1260	14	-	-	PUNCT
ftr-366	1260	15	bycountry	bycountry	NOUN
ftr-366	1260	16	breakdown	breakdown	NOUN
ftr-366	1260	17	of	of	ADP
ftr-366	1260	18	its	its	PRON
ftr-366	1260	19	international	international	ADJ
ftr-366	1260	20	activities	activity	NOUN
ftr-366	1260	21	.	.	PUNCT
ftr-366	1261	1	however	however	ADV
ftr-366	1261	2	,	,	PUNCT
ftr-366	1261	3	according	accord	VERB
ftr-366	1261	4	to	to	ADP
ftr-366	1261	5	that	that	DET
ftr-366	1261	6	report	report	NOUN
ftr-366	1261	7	,	,	PUNCT
ftr-366	1261	8	the	the	DET
ftr-366	1261	9	company	company	NOUN
ftr-366	1261	10	had	have	VERB
ftr-366	1261	11	sales	sale	NOUN
ftr-366	1261	12	in	in	ADP
ftr-366	1261	13	over	over	ADP
ftr-366	1261	14	100	100	NUM
ftr-366	1261	15	countries	country	NOUN
ftr-366	1261	16	.	.	PUNCT
ftr-366	1262	1	276	276	NUM
ftr-366	1262	2	approximately	approximately	ADV
ftr-366	1262	3	32,000	32,000	NUM
ftr-366	1262	4	of	of	ADP
ftr-366	1262	5	its	its	PRON
ftr-366	1262	6	56,000	56,000	NUM
ftr-366	1262	7	employees	employee	NOUN
ftr-366	1262	8	worked	work	VERB
ftr-366	1262	9	in	in	ADP
ftr-366	1262	10	the	the	DET
ftr-366	1262	11	u.s	u.s	PROPN
ftr-366	1262	12	.	.	PROPN
ftr-366	1262	13	277	277	NUM
ftr-366	1262	14	if	if	SCONJ
ftr-366	1262	15	section	section	NOUN
ftr-366	1262	16	7874(b	7874(b	NOUN
ftr-366	1262	17	)	)	PUNCT
ftr-366	1262	18	applied	apply	VERB
ftr-366	1262	19	,	,	PUNCT
ftr-366	1262	20	then	then	ADV
ftr-366	1262	21	ir	ir	PROPN
ftr-366	1262	22	-	-	PROPN
ftr-366	1262	23	ltd	ltd	PROPN
ftr-366	1262	24	.	.	PROPN
ftr-366	1262	25	,	,	PUNCT
ftr-366	1262	26	the	the	DET
ftr-366	1262	27	acquiring	acquire	VERB
ftr-366	1262	28	corporation	corporation	NOUN
ftr-366	1262	29	,	,	PUNCT
ftr-366	1262	30	would	would	AUX
ftr-366	1262	31	have	have	AUX
ftr-366	1262	32	been	be	AUX
ftr-366	1262	33	a	a	DET
ftr-366	1262	34	surrogate	surrogate	ADJ
ftr-366	1262	35	foreign	foreign	ADJ
ftr-366	1262	36	corporation	corporation	NOUN
ftr-366	1262	37	.	.	PUNCT
ftr-366	1263	1	it	it	PRON
ftr-366	1263	2	would	would	AUX
ftr-366	1263	3	have	have	AUX
ftr-366	1263	4	been	be	AUX
ftr-366	1263	5	taxable	taxable	ADJ
ftr-366	1263	6	268	268	NUM
ftr-366	1263	7	.	.	PUNCT
ftr-366	1264	1	bittker	bittker	PROPN
ftr-366	1264	2	&	&	CCONJ
ftr-366	1264	3	lokken	lokken	PROPN
ftr-366	1264	4	,	,	PUNCT
ftr-366	1264	5	supra	supra	PROPN
ftr-366	1264	6	note	note	NOUN
ftr-366	1264	7	6	6	NUM
ftr-366	1264	8	¶	¶	NOUN
ftr-366	1264	9	66.2.3	66.2.3	NOUN
ftr-366	1264	10	.	.	PUNCT
ftr-366	1265	1	269	269	NUM
ftr-366	1265	2	.	.	PUNCT
ftr-366	1265	3	h.r	h.r	PROPN
ftr-366	1265	4	.	.	PROPN
ftr-366	1265	5	rep	rep	PROPN
ftr-366	1265	6	.	.	PROPN
ftr-366	1265	7	no	no	PROPN
ftr-366	1265	8	.	.	NOUN
ftr-366	1265	9	108	108	NUM
ftr-366	1265	10	-	-	SYM
ftr-366	1265	11	755	755	NUM
ftr-366	1265	12	,	,	PUNCT
ftr-366	1265	13	at	at	ADP
ftr-366	1265	14	532	532	NUM
ftr-366	1265	15	n.432	n.432	NOUN
ftr-366	1265	16	(	(	PUNCT
ftr-366	1265	17	2004	2004	NUM
ftr-366	1265	18	)	)	PUNCT
ftr-366	1265	19	(	(	PUNCT
ftr-366	1265	20	conf	conf	NOUN
ftr-366	1265	21	.	.	PUNCT
ftr-366	1265	22	rep	rep	PROPN
ftr-366	1265	23	.	.	PROPN
ftr-366	1265	24	)	)	PUNCT
ftr-366	1265	25	,	,	PUNCT
ftr-366	1265	26	as	as	SCONJ
ftr-366	1265	27	reprinted	reprint	VERB
ftr-366	1265	28	in	in	ADP
ftr-366	1265	29	2005	2005	NUM
ftr-366	1265	30	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-366	1265	31	.	.	PUNCT
ftr-366	1265	32	1341	1341	NUM
ftr-366	1265	33	,	,	PUNCT
ftr-366	1265	34	1630	1630	NUM
ftr-366	1265	35	;	;	PUNCT
ftr-366	1265	36	temp	temp	NOUN
ftr-366	1265	37	.	.	PUNCT
ftr-366	1266	1	reg	reg	PROPN
ftr-366	1266	2	.	.	PUNCT
ftr-366	1267	1	§	§	PROPN
ftr-366	1267	2	1.7874	1.7874	NUM
ftr-366	1267	3	-	-	PUNCT
ftr-366	1267	4	2t(h	2t(h	NUM
ftr-366	1267	5	)	)	PUNCT
ftr-366	1267	6	.	.	PUNCT
ftr-366	1268	1	270	270	NUM
ftr-366	1268	2	.	.	X
ftr-366	1268	3	bittker	bittker	PROPN
ftr-366	1268	4	&	&	CCONJ
ftr-366	1268	5	lokken	lokken	PROPN
ftr-366	1268	6	,	,	PUNCT
ftr-366	1268	7	supra	supra	PROPN
ftr-366	1268	8	note	note	NOUN
ftr-366	1268	9	6	6	NUM
ftr-366	1268	10	¶	¶	NOUN
ftr-366	1268	11	66.2.3	66.2.3	NOUN
ftr-366	1268	12	.	.	PUNCT
ftr-366	1269	1	271	271	NUM
ftr-366	1269	2	.	.	PUNCT
ftr-366	1270	1	i	i	PRON
ftr-366	1270	2	d.	d.	PROPN
ftr-366	1270	3	272	272	NUM
ftr-366	1270	4	.	.	PUNCT
ftr-366	1271	1	see	see	VERB
ftr-366	1271	2	irc	irc	PROPN
ftr-366	1271	3	§	§	PROPN
ftr-366	1271	4	7874(c)(2	7874(c)(2	NOUN
ftr-366	1271	5	)	)	PUNCT
ftr-366	1271	6	.	.	PUNCT
ftr-366	1272	1	273	273	NUM
ftr-366	1272	2	.	.	PUNCT
ftr-366	1273	1	see	see	VERB
ftr-366	1273	2	treas	treas	PROPN
ftr-366	1273	3	.	.	PUNCT
ftr-366	1274	1	reg	reg	PROPN
ftr-366	1274	2	.	.	PUNCT
ftr-366	1275	1	§	§	PROPN
ftr-366	1275	2	1.7874	1.7874	NUM
ftr-366	1275	3	-	-	SYM
ftr-366	1275	4	1(f	1(f	NUM
ftr-366	1275	5	)	)	PUNCT
ftr-366	1275	6	,	,	PUNCT
ftr-366	1275	7	example	example	NOUN
ftr-366	1275	8	(	(	PUNCT
ftr-366	1275	9	1	1	NUM
ftr-366	1275	10	)	)	PUNCT
ftr-366	1275	11	.	.	PUNCT
ftr-366	1276	1	274	274	NUM
ftr-366	1276	2	.	.	PUNCT
ftr-366	1277	1	the	the	DET
ftr-366	1277	2	determination	determination	NOUN
ftr-366	1277	3	of	of	ADP
ftr-366	1277	4	whether	whether	SCONJ
ftr-366	1277	5	,	,	PUNCT
ftr-366	1277	6	after	after	ADP
ftr-366	1277	7	the	the	DET
ftr-366	1277	8	acquisition	acquisition	NOUN
ftr-366	1277	9	,	,	PUNCT
ftr-366	1277	10	the	the	DET
ftr-366	1277	11	expanded	expand	VERB
ftr-366	1277	12	affiliated	affiliated	ADJ
ftr-366	1277	13	group	group	NOUN
ftr-366	1277	14	(	(	PUNCT
ftr-366	1277	15	eag	eag	NOUN
ftr-366	1277	16	)	)	PUNCT
ftr-366	1277	17	has	have	AUX
ftr-366	1277	18	substantial	substantial	ADJ
ftr-366	1277	19	business	business	NOUN
ftr-366	1277	20	activities	activity	NOUN
ftr-366	1277	21	in	in	ADP
ftr-366	1277	22	the	the	DET
ftr-366	1277	23	foreign	foreign	ADJ
ftr-366	1277	24	country	country	NOUN
ftr-366	1277	25	in	in	ADP
ftr-366	1277	26	which	which	PRON
ftr-366	1277	27	,	,	PUNCT
ftr-366	1277	28	or	or	CCONJ
ftr-366	1277	29	under	under	ADP
ftr-366	1277	30	the	the	DET
ftr-366	1277	31	law	law	NOUN
ftr-366	1277	32	of	of	ADP
ftr-366	1277	33	which	which	PRON
ftr-366	1277	34	,	,	PUNCT
ftr-366	1277	35	the	the	DET
ftr-366	1277	36	acquiring	acquire	VERB
ftr-366	1277	37	foreign	foreign	ADJ
ftr-366	1277	38	entity	entity	NOUN
ftr-366	1277	39	is	be	AUX
ftr-366	1277	40	created	create	VERB
ftr-366	1277	41	or	or	CCONJ
ftr-366	1277	42	organized	organize	VERB
ftr-366	1277	43	,	,	PUNCT
ftr-366	1277	44	when	when	SCONJ
ftr-366	1277	45	compared	compare	VERB
ftr-366	1277	46	to	to	ADP
ftr-366	1277	47	the	the	DET
ftr-366	1277	48	total	total	ADJ
ftr-366	1277	49	business	business	NOUN
ftr-366	1277	50	activities	activity	NOUN
ftr-366	1277	51	of	of	ADP
ftr-366	1277	52	the	the	DET
ftr-366	1277	53	eag	eag	NOUN
ftr-366	1277	54	,	,	PUNCT
ftr-366	1277	55	shall	shall	AUX
ftr-366	1277	56	be	be	AUX
ftr-366	1277	57	made	make	VERB
ftr-366	1277	58	on	on	ADP
ftr-366	1277	59	the	the	DET
ftr-366	1277	60	basis	basis	NOUN
ftr-366	1277	61	of	of	ADP
ftr-366	1277	62	all	all	PRON
ftr-366	1277	63	of	of	ADP
ftr-366	1277	64	the	the	DET
ftr-366	1277	65	facts	fact	NOUN
ftr-366	1277	66	and	and	CCONJ
ftr-366	1277	67	circumstances	circumstance	NOUN
ftr-366	1277	68	.	.	PUNCT
ftr-366	1278	1	temp	temp	NOUN
ftr-366	1278	2	.	.	PUNCT
ftr-366	1279	1	reg	reg	NOUN
ftr-366	1279	2	.	.	PUNCT
ftr-366	1280	1	§	§	PROPN
ftr-366	1280	2	1.7874	1.7874	NUM
ftr-366	1280	3	-	-	SYM
ftr-366	1280	4	2t(d	2t(d	NUM
ftr-366	1280	5	)	)	PUNCT
ftr-366	1280	6	.	.	PUNCT
ftr-366	1281	1	a	a	DET
ftr-366	1281	2	proposed	propose	VERB
ftr-366	1281	3	amendment	amendment	NOUN
ftr-366	1281	4	,	,	PUNCT
ftr-366	1281	5	however	however	ADV
ftr-366	1281	6	,	,	PUNCT
ftr-366	1281	7	would	would	AUX
ftr-366	1281	8	change	change	VERB
ftr-366	1281	9	this	this	DET
ftr-366	1281	10	standard	standard	NOUN
ftr-366	1281	11	.	.	PUNCT
ftr-366	1282	1	h.r	h.r	PROPN
ftr-366	1282	2	.	.	PROPN
ftr-366	1282	3	2937	2937	NUM
ftr-366	1282	4	,	,	PUNCT
ftr-366	1282	5	110th	110th	ADJ
ftr-366	1282	6	cong	cong	NOUN
ftr-366	1282	7	.	.	PUNCT
ftr-366	1283	1	§	§	PROPN
ftr-366	1283	2	1	1	NUM
ftr-366	1283	3	(	(	PUNCT
ftr-366	1283	4	2007	2007	NUM
ftr-366	1283	5	)	)	PUNCT
ftr-366	1283	6	;	;	PUNCT
ftr-366	1283	7	see	see	VERB
ftr-366	1283	8	153	153	NUM
ftr-366	1283	9	cong	cong	NOUN
ftr-366	1283	10	.	.	PUNCT
ftr-366	1284	1	rec	rec	X
ftr-366	1284	2	.	.	PUNCT
ftr-366	1285	1	e1455	e1455	PROPN
ftr-366	1285	2	-	-	PUNCT
ftr-366	1285	3	04	04	NUM
ftr-366	1285	4	,	,	PUNCT
ftr-366	1285	5	2007	2007	NUM
ftr-366	1285	6	wl	wl	NOUN
ftr-366	1285	7	1875731	1875731	NUM
ftr-366	1285	8	(	(	PUNCT
ftr-366	1285	9	june	june	PROPN
ftr-366	1285	10	29	29	NUM
ftr-366	1285	11	,	,	PUNCT
ftr-366	1285	12	2007	2007	NUM
ftr-366	1285	13	)	)	PUNCT
ftr-366	1285	14	(	(	PUNCT
ftr-366	1285	15	remarks	remark	NOUN
ftr-366	1285	16	of	of	ADP
ftr-366	1285	17	rep	rep	PROPN
ftr-366	1285	18	.	.	PROPN
ftr-366	1285	19	neal	neal	PROPN
ftr-366	1285	20	)	)	PUNCT
ftr-366	1285	21	.	.	PUNCT
ftr-366	1286	1	275	275	NUM
ftr-366	1286	2	.	.	X
ftr-366	1286	3	ingersoll	ingersoll	PROPN
ftr-366	1286	4	-	-	PUNCT
ftr-366	1286	5	rand	rand	PROPN
ftr-366	1286	6	co.	co.	PROPN
ftr-366	1286	7	ltd	ltd	PROPN
ftr-366	1286	8	.	.	PROPN
ftr-366	1286	9	2001	2001	NUM
ftr-366	1286	10	annual	annual	ADJ
ftr-366	1286	11	report	report	NOUN
ftr-366	1286	12	(	(	PUNCT
ftr-366	1286	13	form	form	NOUN
ftr-366	1286	14	10	10	NUM
ftr-366	1286	15	-	-	PUNCT
ftr-366	1286	16	k	k	NOUN
ftr-366	1286	17	)	)	PUNCT
ftr-366	1286	18	,	,	PUNCT
ftr-366	1286	19	at	at	ADP
ftr-366	1286	20	exhibit	exhibit	NOUN
ftr-366	1286	21	21	21	NUM
ftr-366	1286	22	(	(	PUNCT
ftr-366	1286	23	list	list	NOUN
ftr-366	1286	24	of	of	ADP
ftr-366	1286	25	subsidiaries	subsidiary	NOUN
ftr-366	1286	26	)	)	PUNCT
ftr-366	1286	27	(	(	PUNCT
ftr-366	1286	28	march	march	PROPN
ftr-366	1286	29	13	13	NUM
ftr-366	1286	30	,	,	PUNCT
ftr-366	1286	31	2002	2002	NUM
ftr-366	1286	32	)	)	PUNCT
ftr-366	1286	33	.	.	PUNCT
ftr-366	1287	1	276	276	X
ftr-366	1287	2	.	.	PUNCT
ftr-366	1288	1	i	i	PRON
ftr-366	1288	2	d.	d.	PROPN
ftr-366	1288	3	at	at	ADP
ftr-366	1288	4	5	5	NUM
ftr-366	1288	5	(	(	PUNCT
ftr-366	1288	6	part	part	NOUN
ftr-366	1288	7	i	i	NOUN
ftr-366	1288	8	,	,	PUNCT
ftr-366	1288	9	item	item	NOUN
ftr-366	1288	10	1	1	NUM
ftr-366	1288	11	,	,	PUNCT
ftr-366	1288	12	business	business	NOUN
ftr-366	1288	13	operations	operation	NOUN
ftr-366	1288	14	by	by	ADP
ftr-366	1288	15	geographic	geographic	ADJ
ftr-366	1288	16	area	area	NOUN
ftr-366	1288	17	)	)	PUNCT
ftr-366	1288	18	.	.	PUNCT
ftr-366	1289	1	277	277	NUM
ftr-366	1289	2	.	.	PUNCT
ftr-366	1290	1	i	i	PRON
ftr-366	1290	2	d.	d.	PROPN
ftr-366	1290	3	at	at	ADP
ftr-366	1290	4	6	6	NUM
ftr-366	1290	5	(	(	PUNCT
ftr-366	1290	6	part	part	NOUN
ftr-366	1290	7	i	i	NOUN
ftr-366	1290	8	,	,	PUNCT
ftr-366	1290	9	item	item	NOUN
ftr-366	1290	10	1	1	NUM
ftr-366	1290	11	,	,	PUNCT
ftr-366	1290	12	business	business	NOUN
ftr-366	1290	13	employees	employee	NOUN
ftr-366	1290	14	)	)	PUNCT
ftr-366	1290	15	.	.	PUNCT
ftr-366	1291	1	2008	2008	NUM
ftr-366	1291	2	]	]	PUNCT
ftr-366	1291	3	corporate	corporate	ADJ
ftr-366	1291	4	expatriation	expatriation	NOUN
ftr-366	1291	5	113	113	NUM
ftr-366	1291	6	on	on	ADP
ftr-366	1291	7	its	its	PRON
ftr-366	1291	8	worldwide	worldwide	ADJ
ftr-366	1291	9	income	income	NOUN
ftr-366	1291	10	,	,	PUNCT
ftr-366	1291	11	like	like	ADP
ftr-366	1291	12	a	a	DET
ftr-366	1291	13	domestic	domestic	ADJ
ftr-366	1291	14	corporation	corporation	NOUN
ftr-366	1291	15	.	.	PUNCT
ftr-366	1292	1	further	far	ADV
ftr-366	1292	2	,	,	PUNCT
ftr-366	1292	3	its	its	PRON
ftr-366	1292	4	foreign	foreign	ADJ
ftr-366	1292	5	subsidiaries	subsidiary	NOUN
ftr-366	1292	6	would	would	AUX
ftr-366	1292	7	have	have	AUX
ftr-366	1292	8	been	be	AUX
ftr-366	1292	9	cfcs	cfc	VERB
ftr-366	1292	10	.	.	PUNCT
ftr-366	1293	1	but	but	CCONJ
ftr-366	1293	2	this	this	DET
ftr-366	1293	3	discussion	discussion	NOUN
ftr-366	1293	4	is	be	AUX
ftr-366	1293	5	academic	academic	ADJ
ftr-366	1293	6	.	.	PUNCT
ftr-366	1294	1	if	if	SCONJ
ftr-366	1294	2	section	section	NOUN
ftr-366	1294	3	7874	7874	NUM
ftr-366	1294	4	had	have	AUX
ftr-366	1294	5	been	be	AUX
ftr-366	1294	6	in	in	ADP
ftr-366	1294	7	effect	effect	NOUN
ftr-366	1294	8	when	when	SCONJ
ftr-366	1294	9	the	the	DET
ftr-366	1294	10	company	company	NOUN
ftr-366	1294	11	was	be	AUX
ftr-366	1294	12	contemplating	contemplate	VERB
ftr-366	1294	13	the	the	DET
ftr-366	1294	14	inversion	inversion	NOUN
ftr-366	1294	15	,	,	PUNCT
ftr-366	1294	16	the	the	DET
ftr-366	1294	17	company	company	NOUN
ftr-366	1294	18	would	would	AUX
ftr-366	1294	19	not	not	PART
ftr-366	1294	20	have	have	AUX
ftr-366	1294	21	completed	complete	VERB
ftr-366	1294	22	the	the	DET
ftr-366	1294	23	transaction	transaction	NOUN
ftr-366	1294	24	in	in	ADP
ftr-366	1294	25	the	the	DET
ftr-366	1294	26	first	first	ADJ
ftr-366	1294	27	place	place	NOUN
ftr-366	1294	28	.	.	PUNCT
ftr-366	1295	1	ingersoll	ingersoll	NOUN
ftr-366	1295	2	-	-	PUNCT
ftr-366	1295	3	rand	rand	PROPN
ftr-366	1295	4	completed	complete	VERB
ftr-366	1295	5	its	its	PRON
ftr-366	1295	6	inversion	inversion	NOUN
ftr-366	1295	7	on	on	ADP
ftr-366	1295	8	december	december	PROPN
ftr-366	1295	9	31	31	NUM
ftr-366	1295	10	,	,	PUNCT
ftr-366	1295	11	2001	2001	NUM
ftr-366	1295	12	,	,	PUNCT
ftr-366	1295	13	before	before	ADP
ftr-366	1295	14	the	the	DET
ftr-366	1295	15	march	march	PROPN
ftr-366	1295	16	4	4	NUM
ftr-366	1295	17	,	,	PUNCT
ftr-366	1295	18	2003	2003	NUM
ftr-366	1295	19	effective	effective	ADJ
ftr-366	1295	20	date	date	NOUN
ftr-366	1295	21	.	.	PUNCT
ftr-366	1296	1	therefore	therefore	ADV
ftr-366	1296	2	section	section	NOUN
ftr-366	1296	3	7874	7874	NUM
ftr-366	1296	4	does	do	AUX
ftr-366	1296	5	not	not	PART
ftr-366	1296	6	apply	apply	VERB
ftr-366	1296	7	to	to	ADP
ftr-366	1296	8	it	it	PRON
ftr-366	1296	9	.	.	PUNCT
ftr-366	1297	1	278	278	NUM
ftr-366	1297	2	further	far	ADV
ftr-366	1297	3	,	,	PUNCT
ftr-366	1297	4	the	the	DET
ftr-366	1297	5	proposed	propose	VERB
ftr-366	1297	6	amendment	amendment	NOUN
ftr-366	1297	7	discussed	discuss	VERB
ftr-366	1297	8	below	below	ADV
ftr-366	1297	9	would	would	AUX
ftr-366	1297	10	not	not	PART
ftr-366	1297	11	apply	apply	VERB
ftr-366	1297	12	to	to	ADP
ftr-366	1297	13	it	it	PRON
ftr-366	1297	14	because	because	SCONJ
ftr-366	1297	15	the	the	DET
ftr-366	1297	16	company	company	NOUN
ftr-366	1297	17	completed	complete	VERB
ftr-366	1297	18	the	the	DET
ftr-366	1297	19	inversion	inversion	NOUN
ftr-366	1297	20	before	before	ADP
ftr-366	1297	21	march	march	PROPN
ftr-366	1297	22	20	20	NUM
ftr-366	1297	23	,	,	PUNCT
ftr-366	1297	24	2002	2002	NUM
ftr-366	1297	25	.	.	PUNCT
ftr-366	1298	1	c.	c.	NOUN
ftr-366	1298	2	effective	effective	ADJ
ftr-366	1298	3	date	date	NOUN
ftr-366	1298	4	&	&	CCONJ
ftr-366	1298	5	proposed	propose	VERB
ftr-366	1298	6	amendment	amendment	NOUN
ftr-366	1298	7	section	section	NOUN
ftr-366	1298	8	7874	7874	NUM
ftr-366	1298	9	applies	apply	VERB
ftr-366	1298	10	to	to	ADP
ftr-366	1298	11	companies	company	NOUN
ftr-366	1298	12	that	that	PRON
ftr-366	1298	13	completed	complete	VERB
ftr-366	1298	14	inversion	inversion	NOUN
ftr-366	1298	15	transactions	transaction	NOUN
ftr-366	1298	16	after	after	ADP
ftr-366	1298	17	march	march	PROPN
ftr-366	1298	18	4	4	NUM
ftr-366	1298	19	,	,	PUNCT
ftr-366	1298	20	2003	2003	NUM
ftr-366	1298	21	,	,	PUNCT
ftr-366	1298	22	279	279	NUM
ftr-366	1298	23	for	for	ADP
ftr-366	1298	24	taxable	taxable	ADJ
ftr-366	1298	25	years	year	NOUN
ftr-366	1298	26	ending	end	VERB
ftr-366	1298	27	after	after	ADP
ftr-366	1298	28	march	march	PROPN
ftr-366	1298	29	4	4	NUM
ftr-366	1298	30	,	,	PUNCT
ftr-366	1298	31	2003	2003	NUM
ftr-366	1298	32	.	.	PUNCT
ftr-366	1299	1	280	280	NUM
ftr-366	1299	2	under	under	ADP
ftr-366	1299	3	a	a	DET
ftr-366	1299	4	proposed	propose	VERB
ftr-366	1299	5	amendment	amendment	NOUN
ftr-366	1299	6	,	,	PUNCT
ftr-366	1299	7	section	section	NOUN
ftr-366	1299	8	7874(b	7874(b	NOUN
ftr-366	1299	9	)	)	PUNCT
ftr-366	1299	10	would	would	AUX
ftr-366	1299	11	apply	apply	VERB
ftr-366	1299	12	to	to	ADP
ftr-366	1299	13	companies	company	NOUN
ftr-366	1299	14	that	that	PRON
ftr-366	1299	15	completed	complete	VERB
ftr-366	1299	16	inversions	inversion	NOUN
ftr-366	1299	17	after	after	ADP
ftr-366	1299	18	march	march	PROPN
ftr-366	1299	19	20	20	NUM
ftr-366	1299	20	,	,	PUNCT
ftr-366	1299	21	2002	2002	NUM
ftr-366	1299	22	,	,	PUNCT
ftr-366	1299	23	for	for	ADP
ftr-366	1299	24	taxable	taxable	ADJ
ftr-366	1299	25	years	year	NOUN
ftr-366	1299	26	beginning	begin	VERB
ftr-366	1299	27	after	after	ADP
ftr-366	1299	28	the	the	DET
ftr-366	1299	29	date	date	NOUN
ftr-366	1299	30	the	the	DET
ftr-366	1299	31	amendment	amendment	NOUN
ftr-366	1299	32	becomes	become	VERB
ftr-366	1299	33	law	law	NOUN
ftr-366	1299	34	.	.	PUNCT
ftr-366	1300	1	281	281	NUM
ftr-366	1300	2	278	278	NUM
ftr-366	1300	3	.	.	PUNCT
ftr-366	1301	1	in	in	ADP
ftr-366	1301	2	its	its	PRON
ftr-366	1301	3	2006	2006	NUM
ftr-366	1301	4	annual	annual	ADJ
ftr-366	1301	5	report	report	NOUN
ftr-366	1301	6	,	,	PUNCT
ftr-366	1301	7	the	the	DET
ftr-366	1301	8	company	company	NOUN
ftr-366	1301	9	stated	state	VERB
ftr-366	1301	10	“	"	PUNCT
ftr-366	1301	11	we	we	PRON
ftr-366	1301	12	completed	complete	VERB
ftr-366	1301	13	our	our	PRON
ftr-366	1301	14	reincorporation	reincorporation	NOUN
ftr-366	1301	15	in	in	ADP
ftr-366	1301	16	bermuda	bermuda	PROPN
ftr-366	1301	17	on	on	ADP
ftr-366	1301	18	dec	dec	PROPN
ftr-366	1301	19	.	.	PROPN
ftr-366	1301	20	31	31	NUM
ftr-366	1301	21	,	,	PUNCT
ftr-366	1301	22	2001	2001	NUM
ftr-366	1301	23	,	,	PUNCT
ftr-366	1301	24	and	and	CCONJ
ftr-366	1301	25	therefore	therefore	ADV
ftr-366	1301	26	our	our	PRON
ftr-366	1301	27	transaction	transaction	NOUN
ftr-366	1301	28	is	be	AUX
ftr-366	1301	29	grandfathered	grandfathere	VERB
ftr-366	1301	30	by	by	ADP
ftr-366	1301	31	the	the	DET
ftr-366	1301	32	american	american	PROPN
ftr-366	1301	33	jobs	jobs	PROPN
ftr-366	1301	34	creation	creation	PROPN
ftr-366	1301	35	act	act	PROPN
ftr-366	1301	36	.	.	PUNCT
ftr-366	1301	37	”	"	PUNCT
ftr-366	1302	1	ingersoll	ingersoll	PROPN
ftr-366	1302	2	-	-	PUNCT
ftr-366	1302	3	rand	rand	PROPN
ftr-366	1302	4	co.	co.	PROPN
ftr-366	1302	5	ltd	ltd	PROPN
ftr-366	1302	6	.	.	PROPN
ftr-366	1302	7	2006	2006	NUM
ftr-366	1302	8	annual	annual	ADJ
ftr-366	1302	9	report	report	NOUN
ftr-366	1302	10	(	(	PUNCT
ftr-366	1302	11	form	form	NOUN
ftr-366	1302	12	10	10	NUM
ftr-366	1302	13	-	-	PUNCT
ftr-366	1302	14	k	k	NOUN
ftr-366	1302	15	)	)	PUNCT
ftr-366	1302	16	,	,	PUNCT
ftr-366	1302	17	at	at	ADP
ftr-366	1302	18	12	12	NUM
ftr-366	1302	19	(	(	PUNCT
ftr-366	1302	20	march	march	PROPN
ftr-366	1302	21	1	1	NUM
ftr-366	1302	22	,	,	PUNCT
ftr-366	1302	23	2007	2007	NUM
ftr-366	1302	24	)	)	PUNCT
ftr-366	1302	25	.	.	PUNCT
ftr-366	1303	1	279	279	NUM
ftr-366	1303	2	.	.	PUNCT
ftr-366	1304	1	irc	irc	PROPN
ftr-366	1304	2	§	§	PROPN
ftr-366	1304	3	7874(a)(2)(b	7874(a)(2)(b	NUM
ftr-366	1304	4	)	)	PUNCT
ftr-366	1304	5	.	.	PUNCT
ftr-366	1305	1	280	280	NUM
ftr-366	1305	2	.	.	X
ftr-366	1305	3	pub	pub	NOUN
ftr-366	1305	4	.	.	PUNCT
ftr-366	1306	1	l.	l.	PROPN
ftr-366	1306	2	no	no	INTJ
ftr-366	1306	3	.	.	PROPN
ftr-366	1307	1	108	108	NUM
ftr-366	1307	2	-	-	SYM
ftr-366	1307	3	357	357	NUM
ftr-366	1307	4	,	,	PUNCT
ftr-366	1307	5	§	§	PROPN
ftr-366	1307	6	801(c	801(c	PROPN
ftr-366	1307	7	)	)	PUNCT
ftr-366	1308	1	,	,	PUNCT
ftr-366	1308	2	118	118	NUM
ftr-366	1308	3	stat	stat	NOUN
ftr-366	1308	4	.	.	PUNCT
ftr-366	1309	1	1418	1418	NUM
ftr-366	1309	2	,	,	PUNCT
ftr-366	1309	3	at	at	ADP
ftr-366	1309	4	1566	1566	NUM
ftr-366	1309	5	(	(	PUNCT
ftr-366	1309	6	2004	2004	NUM
ftr-366	1309	7	)	)	PUNCT
ftr-366	1309	8	.	.	PUNCT
ftr-366	1310	1	281	281	NUM
ftr-366	1310	2	.	.	PUNCT
ftr-366	1311	1	american	american	ADJ
ftr-366	1311	2	infrastructure	infrastructure	PROPN
ftr-366	1311	3	investment	investment	PROPN
ftr-366	1311	4	and	and	CCONJ
ftr-366	1311	5	improvement	improvement	NOUN
ftr-366	1311	6	act	act	NOUN
ftr-366	1311	7	of	of	ADP
ftr-366	1311	8	2007	2007	NUM
ftr-366	1311	9	,	,	PUNCT
ftr-366	1311	10	s.	s.	PROPN
ftr-366	1311	11	2345	2345	NUM
ftr-366	1311	12	,	,	PUNCT
ftr-366	1311	13	110th	110th	ADJ
ftr-366	1311	14	cong	cong	NOUN
ftr-366	1311	15	.	.	PUNCT
ftr-366	1312	1	§	§	PROPN
ftr-366	1312	2	209	209	NUM
ftr-366	1312	3	(	(	PUNCT
ftr-366	1312	4	2007	2007	NUM
ftr-366	1312	5	)	)	PUNCT
ftr-366	1312	6	;	;	PUNCT
ftr-366	1312	7	see	see	VERB
ftr-366	1312	8	staff	staff	NOUN
ftr-366	1312	9	of	of	ADP
ftr-366	1312	10	joint	joint	ADJ
ftr-366	1312	11	comm	comm	NOUN
ftr-366	1312	12	.	.	PUNCT
ftr-366	1313	1	on	on	ADP
ftr-366	1313	2	taxation	taxation	NOUN
ftr-366	1313	3	,	,	PUNCT
ftr-366	1313	4	110th	110th	ADJ
ftr-366	1313	5	cong	cong	NOUN
ftr-366	1313	6	.	.	PUNCT
ftr-366	1313	7	,	,	PUNCT
ftr-366	1313	8	description	description	NOUN
ftr-366	1313	9	of	of	ADP
ftr-366	1313	10	the	the	DET
ftr-366	1313	11	american	american	ADJ
ftr-366	1313	12	infrastructure	infrastructure	NOUN
ftr-366	1313	13	investment	investment	NOUN
ftr-366	1313	14	and	and	CCONJ
ftr-366	1313	15	improvement	improvement	NOUN
ftr-366	1313	16	act	act	PROPN
ftr-366	1313	17	,	,	PUNCT
ftr-366	1313	18	jcx79	jcx79	PROPN
ftr-366	1313	19	-	-	PUNCT
ftr-366	1313	20	07	07	NUM
ftr-366	1313	21	(	(	PUNCT
ftr-366	1313	22	2007	2007	NUM
ftr-366	1313	23	)	)	PUNCT
ftr-366	1313	24	,	,	PUNCT
ftr-366	1313	25	at	at	ADP
ftr-366	1313	26	38	38	NUM
ftr-366	1313	27	[	[	SYM
ftr-366	1313	28	hereinafter	hereinafter	NOUN
ftr-366	1313	29	jcx-79	jcx-79	PROPN
ftr-366	1313	30	-	-	PROPN
ftr-366	1313	31	07	07	NUM
ftr-366	1313	32	]	]	PUNCT
ftr-366	1313	33	,	,	PUNCT
ftr-366	1313	34	available	available	ADJ
ftr-366	1313	35	at	at	ADP
ftr-366	1313	36	http://www.house.gov/jct/x-79-07.pdf	http://www.house.gov/jct/x-79-07.pdf	NOUN
ftr-366	1313	37	.	.	PUNCT
ftr-366	1314	1	on	on	ADP
ftr-366	1314	2	feb	feb	PROPN
ftr-366	1314	3	.	.	PROPN
ftr-366	1314	4	14	14	NUM
ftr-366	1314	5	,	,	PUNCT
ftr-366	1314	6	2008	2008	NUM
ftr-366	1314	7	,	,	PUNCT
ftr-366	1314	8	sen	sen	PROPN
ftr-366	1314	9	.	.	PROPN
ftr-366	1314	10	klobuchar	klobuchar	PROPN
ftr-366	1314	11	introduced	introduce	VERB
ftr-366	1314	12	a	a	DET
ftr-366	1314	13	bill	bill	NOUN
ftr-366	1314	14	containing	contain	VERB
ftr-366	1314	15	a	a	DET
ftr-366	1314	16	provision	provision	NOUN
ftr-366	1314	17	that	that	PRON
ftr-366	1314	18	was	be	AUX
ftr-366	1314	19	the	the	DET
ftr-366	1314	20	same	same	ADJ
ftr-366	1314	21	as	as	ADP
ftr-366	1314	22	§	§	PROPN
ftr-366	1314	23	209	209	NUM
ftr-366	1314	24	of	of	ADP
ftr-366	1314	25	s.	s.	PROPN
ftr-366	1314	26	2345	2345	NUM
ftr-366	1314	27	,	,	PUNCT
ftr-366	1314	28	except	except	SCONJ
ftr-366	1314	29	that	that	SCONJ
ftr-366	1314	30	it	it	PRON
ftr-366	1314	31	would	would	AUX
ftr-366	1314	32	apply	apply	VERB
ftr-366	1314	33	to	to	ADP
ftr-366	1314	34	tax	tax	NOUN
ftr-366	1314	35	years	year	NOUN
ftr-366	1314	36	beginning	begin	VERB
ftr-366	1314	37	after	after	ADP
ftr-366	1314	38	dec	dec	PROPN
ftr-366	1314	39	.	.	PROPN
ftr-366	1314	40	31	31	NUM
ftr-366	1314	41	,	,	PUNCT
ftr-366	1314	42	2006	2006	NUM
ftr-366	1314	43	.	.	PUNCT
ftr-366	1315	1	american	american	ADJ
ftr-366	1315	2	renewable	renewable	ADJ
ftr-366	1315	3	energy	energy	NOUN
ftr-366	1315	4	act	act	NOUN
ftr-366	1315	5	of	of	ADP
ftr-366	1315	6	2008	2008	NUM
ftr-366	1315	7	,	,	PUNCT
ftr-366	1315	8	s.	s.	PROPN
ftr-366	1315	9	2642	2642	NUM
ftr-366	1315	10	,	,	PUNCT
ftr-366	1315	11	110th	110th	ADJ
ftr-366	1315	12	cong	cong	NOUN
ftr-366	1315	13	.	.	PUNCT
ftr-366	1316	1	§	§	PROPN
ftr-366	1316	2	272	272	NUM
ftr-366	1316	3	(	(	PUNCT
ftr-366	1316	4	2008	2008	NUM
ftr-366	1316	5	)	)	PUNCT
ftr-366	1316	6	.	.	PUNCT
ftr-366	1317	1	for	for	ADP
ftr-366	1317	2	another	another	DET
ftr-366	1317	3	recent	recent	ADJ
ftr-366	1317	4	version	version	NOUN
ftr-366	1317	5	of	of	ADP
ftr-366	1317	6	this	this	DET
ftr-366	1317	7	proposal	proposal	NOUN
ftr-366	1317	8	,	,	PUNCT
ftr-366	1317	9	see	see	VERB
ftr-366	1317	10	the	the	DET
ftr-366	1317	11	aviation	aviation	NOUN
ftr-366	1317	12	investment	investment	NOUN
ftr-366	1317	13	and	and	CCONJ
ftr-366	1317	14	modernization	modernization	NOUN
ftr-366	1317	15	act	act	NOUN
ftr-366	1317	16	of	of	ADP
ftr-366	1317	17	2008	2008	NUM
ftr-366	1317	18	,	,	PUNCT
ftr-366	1317	19	h.r	h.r	PROPN
ftr-366	1317	20	.	.	PROPN
ftr-366	1317	21	2881	2881	NUM
ftr-366	1317	22	,	,	PUNCT
ftr-366	1317	23	110th	110th	ADJ
ftr-366	1317	24	cong	cong	NOUN
ftr-366	1317	25	.	.	PUNCT
ftr-366	1318	1	§	§	PROPN
ftr-366	1318	2	819	819	NUM
ftr-366	1318	3	(	(	PUNCT
ftr-366	1318	4	2008	2008	NUM
ftr-366	1318	5	)	)	PUNCT
ftr-366	1318	6	.	.	PUNCT
ftr-366	1319	1	for	for	ADP
ftr-366	1319	2	some	some	DET
ftr-366	1319	3	prior	prior	ADJ
ftr-366	1319	4	versions	version	NOUN
ftr-366	1319	5	of	of	ADP
ftr-366	1319	6	this	this	DET
ftr-366	1319	7	same	same	ADJ
ftr-366	1319	8	proposal	proposal	NOUN
ftr-366	1319	9	in	in	ADP
ftr-366	1319	10	the	the	DET
ftr-366	1319	11	current	current	ADJ
ftr-366	1319	12	congress	congress	PROPN
ftr-366	1319	13	,	,	PUNCT
ftr-366	1319	14	see	see	VERB
ftr-366	1319	15	energy	energy	NOUN
ftr-366	1319	16	advancement	advancement	NOUN
ftr-366	1319	17	and	and	CCONJ
ftr-366	1319	18	investment	investment	NOUN
ftr-366	1319	19	act	act	NOUN
ftr-366	1319	20	of	of	ADP
ftr-366	1319	21	2007	2007	NUM
ftr-366	1319	22	,	,	PUNCT
ftr-366	1319	23	h.r	h.r	PROPN
ftr-366	1319	24	.	.	PROPN
ftr-366	1319	25	6	6	NUM
ftr-366	1319	26	,	,	PUNCT
ftr-366	1319	27	110th	110th	ADJ
ftr-366	1319	28	cong	cong	NOUN
ftr-366	1319	29	.	.	PUNCT
ftr-366	1320	1	§	§	PROPN
ftr-366	1320	2	892	892	NUM
ftr-366	1320	3	(	(	PUNCT
ftr-366	1320	4	2007	2007	NUM
ftr-366	1320	5	)	)	PUNCT
ftr-366	1320	6	,	,	PUNCT
ftr-366	1320	7	available	available	ADJ
ftr-366	1320	8	at	at	ADP
ftr-366	1320	9	http://finance.senate.gov/sitepages/leg/leg%202007/leg%20110%2062007a1.pdf	http://finance.senate.gov/sitepages/leg/leg%202007/leg%20110%2062007a1.pdf	PROPN
ftr-366	1320	10	;	;	PUNCT
ftr-366	1320	11	h.r	h.r	PROPN
ftr-366	1320	12	.	.	PROPN
ftr-366	1320	13	1591	1591	NUM
ftr-366	1320	14	,	,	PUNCT
ftr-366	1320	15	110th	110th	ADJ
ftr-366	1320	16	cong	cong	NOUN
ftr-366	1320	17	.	.	PUNCT
ftr-366	1321	1	§	§	PROPN
ftr-366	1321	2	532	532	NUM
ftr-366	1321	3	(	(	PUNCT
ftr-366	1321	4	mar	mar	PROPN
ftr-366	1321	5	.	.	PROPN
ftr-366	1321	6	29	29	NUM
ftr-366	1321	7	,	,	PUNCT
ftr-366	1321	8	2007	2007	NUM
ftr-366	1321	9	)	)	PUNCT
ftr-366	1321	10	;	;	PUNCT
ftr-366	1321	11	and	and	CCONJ
ftr-366	1321	12	s.	s.	PROPN
ftr-366	1321	13	554	554	NUM
ftr-366	1321	14	,	,	PUNCT
ftr-366	1321	15	110th	110th	ADJ
ftr-366	1321	16	cong	cong	NOUN
ftr-366	1321	17	.	.	PUNCT
ftr-366	1322	1	§	§	PROPN
ftr-366	1322	2	215	215	NUM
ftr-366	1322	3	(	(	PUNCT
ftr-366	1322	4	feb	feb	X
ftr-366	1322	5	.	.	PROPN
ftr-366	1322	6	12	12	NUM
ftr-366	1322	7	,	,	PUNCT
ftr-366	1322	8	2007	2007	NUM
ftr-366	1322	9	)	)	PUNCT
ftr-366	1322	10	.	.	PUNCT
ftr-366	1323	1	the	the	DET
ftr-366	1323	2	senate	senate	PROPN
ftr-366	1323	3	proposed	propose	VERB
ftr-366	1323	4	a	a	DET
ftr-366	1323	5	similar	similar	ADJ
ftr-366	1323	6	change	change	NOUN
ftr-366	1323	7	as	as	ADP
ftr-366	1323	8	part	part	NOUN
ftr-366	1323	9	of	of	ADP
ftr-366	1323	10	the	the	DET
ftr-366	1323	11	2005	2005	NUM
ftr-366	1323	12	tax	tax	NOUN
ftr-366	1323	13	increase	increase	NOUN
ftr-366	1323	14	prevention	prevention	NOUN
ftr-366	1323	15	and	and	CCONJ
ftr-366	1323	16	reconciliation	reconciliation	NOUN
ftr-366	1323	17	act	act	NOUN
ftr-366	1323	18	,	,	PUNCT
ftr-366	1323	19	but	but	CCONJ
ftr-366	1323	20	the	the	DET
ftr-366	1323	21	proposal	proposal	NOUN
ftr-366	1323	22	was	be	AUX
ftr-366	1323	23	not	not	PART
ftr-366	1323	24	included	include	VERB
ftr-366	1323	25	in	in	ADP
ftr-366	1323	26	the	the	DET
ftr-366	1323	27	final	final	ADJ
ftr-366	1323	28	version	version	NOUN
ftr-366	1323	29	of	of	ADP
ftr-366	1323	30	pub	pub	NOUN
ftr-366	1323	31	.	.	PUNCT
ftr-366	1324	1	l.	l.	PROPN
ftr-366	1324	2	no	no	INTJ
ftr-366	1324	3	.	.	PROPN
ftr-366	1325	1	109	109	NUM
ftr-366	1325	2	-	-	SYM
ftr-366	1325	3	222	222	NUM
ftr-366	1325	4	,	,	PUNCT
ftr-366	1325	5	enacted	enact	VERB
ftr-366	1325	6	in	in	ADP
ftr-366	1325	7	may	may	PROPN
ftr-366	1325	8	2006	2006	NUM
ftr-366	1325	9	.	.	PUNCT
ftr-366	1326	1	see	see	VERB
ftr-366	1326	2	h.r	h.r	PROPN
ftr-366	1326	3	.	.	PROPN
ftr-366	1326	4	rep	rep	PROPN
ftr-366	1326	5	.	.	PROPN
ftr-366	1326	6	109	109	NUM
ftr-366	1326	7	-	-	SYM
ftr-366	1326	8	455	455	NUM
ftr-366	1326	9	,	,	PUNCT
ftr-366	1326	10	109th	109th	ADJ
ftr-366	1326	11	cong	cong	NOUN
ftr-366	1326	12	.	.	PUNCT
ftr-366	1327	1	,	,	PUNCT
ftr-366	1327	2	2nd	2nd	ADJ
ftr-366	1327	3	sess	sess	NOUN
ftr-366	1327	4	.	.	PUNCT
ftr-366	1328	1	,	,	PUNCT
ftr-366	1328	2	2006	2006	NUM
ftr-366	1328	3	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-366	1328	4	.	.	PUNCT
ftr-366	1328	5	234	234	NUM
ftr-366	1328	6	,	,	PUNCT
ftr-366	1328	7	at	at	ADP
ftr-366	1328	8	435	435	NUM
ftr-366	1328	9	;	;	PUNCT
ftr-366	1328	10	crs	crs	NOUN
ftr-366	1328	11	corporate	corporate	ADJ
ftr-366	1328	12	inversion	inversion	NOUN
ftr-366	1328	13	report	report	NOUN
ftr-366	1328	14	,	,	PUNCT
ftr-366	1328	15	supra	supra	PROPN
ftr-366	1328	16	note	note	NOUN
ftr-366	1328	17	21	21	NUM
ftr-366	1328	18	.	.	NUM
ftr-366	1328	19	114	114	NUM
ftr-366	1328	20	florida	florida	PROPN
ftr-366	1328	21	tax	tax	NOUN
ftr-366	1328	22	review	review	NOUN
ftr-366	1329	1	[	[	X
ftr-366	1329	2	vol	vol	NOUN
ftr-366	1329	3	.	.	PUNCT
ftr-366	1329	4	9:2	9:2	NUM
ftr-366	1330	1	congress	congress	PROPN
ftr-366	1330	2	considered	consider	VERB
ftr-366	1330	3	many	many	ADJ
ftr-366	1330	4	anti	anti	ADJ
ftr-366	1330	5	-	-	ADJ
ftr-366	1330	6	inversion	inversion	ADJ
ftr-366	1330	7	tax	tax	NOUN
ftr-366	1330	8	bills	bill	NOUN
ftr-366	1330	9	before	before	SCONJ
ftr-366	1330	10	it	it	PRON
ftr-366	1330	11	passed	pass	VERB
ftr-366	1330	12	the	the	DET
ftr-366	1330	13	ajca	ajca	NOUN
ftr-366	1330	14	.	.	PUNCT
ftr-366	1331	1	282	282	NUM
ftr-366	1331	2	one	one	NUM
ftr-366	1331	3	of	of	ADP
ftr-366	1331	4	those	those	DET
ftr-366	1331	5	bills	bill	NOUN
ftr-366	1331	6	,	,	PUNCT
ftr-366	1331	7	the	the	DET
ftr-366	1331	8	2002	2002	NUM
ftr-366	1331	9	reversing	reverse	VERB
ftr-366	1331	10	the	the	DET
ftr-366	1331	11	expatriation	expatriation	NOUN
ftr-366	1331	12	of	of	ADP
ftr-366	1331	13	profits	profit	NOUN
ftr-366	1331	14	offshore	offshore	ADV
ftr-366	1331	15	(	(	PUNCT
ftr-366	1331	16	repo	repo	NOUN
ftr-366	1331	17	)	)	PUNCT
ftr-366	1331	18	act	act	PROPN
ftr-366	1331	19	,	,	PUNCT
ftr-366	1331	20	contained	contain	VERB
ftr-366	1331	21	a	a	DET
ftr-366	1331	22	provision	provision	NOUN
ftr-366	1331	23	similar	similar	ADJ
ftr-366	1331	24	to	to	ADP
ftr-366	1331	25	current	current	ADJ
ftr-366	1331	26	section	section	NOUN
ftr-366	1331	27	7874(b	7874(b	NOUN
ftr-366	1331	28	)	)	PUNCT
ftr-366	1331	29	.	.	PUNCT
ftr-366	1332	1	283	283	NUM
ftr-366	1332	2	the	the	DET
ftr-366	1332	3	provision	provision	NOUN
ftr-366	1332	4	would	would	AUX
ftr-366	1332	5	have	have	AUX
ftr-366	1332	6	applied	apply	VERB
ftr-366	1332	7	to	to	ADP
ftr-366	1332	8	companies	company	NOUN
ftr-366	1332	9	that	that	PRON
ftr-366	1332	10	completed	complete	VERB
ftr-366	1332	11	inversions	inversion	NOUN
ftr-366	1332	12	after	after	ADP
ftr-366	1332	13	march	march	PROPN
ftr-366	1332	14	20	20	NUM
ftr-366	1332	15	,	,	PUNCT
ftr-366	1332	16	2002	2002	NUM
ftr-366	1332	17	.	.	PUNCT
ftr-366	1333	1	284	284	NUM
ftr-366	1333	2	none	none	NOUN
ftr-366	1333	3	of	of	ADP
ftr-366	1333	4	those	those	DET
ftr-366	1333	5	earlier	early	ADJ
ftr-366	1333	6	bills	bill	NOUN
ftr-366	1333	7	became	become	VERB
ftr-366	1333	8	law	law	NOUN
ftr-366	1333	9	.	.	PUNCT
ftr-366	1334	1	however	however	ADV
ftr-366	1334	2	,	,	PUNCT
ftr-366	1334	3	the	the	DET
ftr-366	1334	4	senate	senate	PROPN
ftr-366	1334	5	finance	finance	PROPN
ftr-366	1334	6	committee	committee	PROPN
ftr-366	1334	7	believes	believe	VERB
ftr-366	1334	8	the	the	DET
ftr-366	1334	9	bills	bill	NOUN
ftr-366	1334	10	put	put	VERB
ftr-366	1334	11	companies	company	NOUN
ftr-366	1334	12	on	on	ADP
ftr-366	1334	13	notice	notice	NOUN
ftr-366	1334	14	“	"	PUNCT
ftr-366	1334	15	that	that	SCONJ
ftr-366	1334	16	eventual	eventual	ADJ
ftr-366	1334	17	legislation	legislation	NOUN
ftr-366	1334	18	on	on	ADP
ftr-366	1334	19	this	this	DET
ftr-366	1334	20	issue	issue	NOUN
ftr-366	1334	21	could	could	AUX
ftr-366	1334	22	be	be	AUX
ftr-366	1334	23	effective	effective	ADJ
ftr-366	1334	24	after	after	ADP
ftr-366	1334	25	march	march	PROPN
ftr-366	1334	26	20	20	NUM
ftr-366	1334	27	,	,	PUNCT
ftr-366	1334	28	2002	2002	NUM
ftr-366	1334	29	.	.	PUNCT
ftr-366	1334	30	”	"	PUNCT
ftr-366	1335	1	285	285	NUM
ftr-366	1335	2	companies	company	NOUN
ftr-366	1335	3	that	that	PRON
ftr-366	1335	4	completed	complete	VERB
ftr-366	1335	5	inversions	inversion	NOUN
ftr-366	1335	6	after	after	ADP
ftr-366	1335	7	march	march	PROPN
ftr-366	1335	8	20	20	NUM
ftr-366	1335	9	,	,	PUNCT
ftr-366	1335	10	2002	2002	NUM
ftr-366	1335	11	did	do	VERB
ftr-366	1335	12	so	so	ADV
ftr-366	1335	13	at	at	ADP
ftr-366	1335	14	their	their	PRON
ftr-366	1335	15	own	own	ADJ
ftr-366	1335	16	risk	risk	NOUN
ftr-366	1335	17	.	.	PUNCT
ftr-366	1336	1	286	286	NUM
ftr-366	1336	2	therefore	therefore	ADV
ftr-366	1336	3	the	the	DET
ftr-366	1336	4	committee	committee	NOUN
ftr-366	1336	5	believes	believe	VERB
ftr-366	1336	6	it	it	PRON
ftr-366	1336	7	is	be	AUX
ftr-366	1336	8	not	not	PART
ftr-366	1336	9	unfair	unfair	ADJ
ftr-366	1336	10	at	at	ADP
ftr-366	1336	11	this	this	DET
ftr-366	1336	12	point	point	NOUN
ftr-366	1336	13	to	to	PART
ftr-366	1336	14	move	move	VERB
ftr-366	1336	15	the	the	DET
ftr-366	1336	16	applicable	applicable	ADJ
ftr-366	1336	17	date	date	NOUN
ftr-366	1336	18	back	back	ADV
ftr-366	1336	19	from	from	ADP
ftr-366	1336	20	march	march	PROPN
ftr-366	1336	21	4	4	NUM
ftr-366	1336	22	,	,	PUNCT
ftr-366	1336	23	2003	2003	NUM
ftr-366	1336	24	to	to	ADP
ftr-366	1336	25	march	march	PROPN
ftr-366	1336	26	20	20	NUM
ftr-366	1336	27	,	,	PUNCT
ftr-366	1336	28	2002	2002	NUM
ftr-366	1336	29	.	.	PUNCT
ftr-366	1337	1	if	if	SCONJ
ftr-366	1337	2	this	this	DET
ftr-366	1337	3	proposal	proposal	NOUN
ftr-366	1337	4	becomes	become	VERB
ftr-366	1337	5	law	law	NOUN
ftr-366	1337	6	,	,	PUNCT
ftr-366	1337	7	it	it	PRON
ftr-366	1337	8	will	will	AUX
ftr-366	1337	9	be	be	AUX
ftr-366	1337	10	a	a	DET
ftr-366	1337	11	setback	setback	NOUN
ftr-366	1337	12	for	for	ADP
ftr-366	1337	13	companies	company	NOUN
ftr-366	1337	14	that	that	PRON
ftr-366	1337	15	completed	complete	VERB
ftr-366	1337	16	inversions	inversion	NOUN
ftr-366	1337	17	from	from	ADP
ftr-366	1337	18	march	march	PROPN
ftr-366	1337	19	21	21	NUM
ftr-366	1337	20	,	,	PUNCT
ftr-366	1337	21	2002	2002	NUM
ftr-366	1337	22	through	through	ADP
ftr-366	1337	23	march	march	PROPN
ftr-366	1337	24	4	4	NUM
ftr-366	1337	25	,	,	PUNCT
ftr-366	1337	26	2003	2003	NUM
ftr-366	1337	27	.	.	PUNCT
ftr-366	1338	1	287	287	NUM
ftr-366	1338	2	for	for	ADP
ftr-366	1338	3	tax	tax	NOUN
ftr-366	1338	4	years	year	NOUN
ftr-366	1338	5	beginning	begin	VERB
ftr-366	1338	6	after	after	ADP
ftr-366	1338	7	the	the	DET
ftr-366	1338	8	date	date	NOUN
ftr-366	1338	9	of	of	ADP
ftr-366	1338	10	enactment	enactment	NOUN
ftr-366	1338	11	,	,	PUNCT
ftr-366	1338	12	section	section	NOUN
ftr-366	1338	13	7874(b	7874(b	NOUN
ftr-366	1338	14	)	)	PUNCT
ftr-366	1338	15	will	will	AUX
ftr-366	1338	16	treat	treat	VERB
ftr-366	1338	17	those	those	DET
ftr-366	1338	18	companies	company	NOUN
ftr-366	1338	19	as	as	ADP
ftr-366	1338	20	domestic	domestic	ADJ
ftr-366	1338	21	corporations	corporation	NOUN
ftr-366	1338	22	.	.	PUNCT
ftr-366	1339	1	288	288	NUM
ftr-366	1339	2	under	under	ADP
ftr-366	1339	3	the	the	DET
ftr-366	1339	4	amendment	amendment	NOUN
ftr-366	1339	5	the	the	DET
ftr-366	1339	6	foreign	foreign	ADJ
ftr-366	1339	7	corporation	corporation	NOUN
ftr-366	1339	8	will	will	AUX
ftr-366	1339	9	be	be	AUX
ftr-366	1339	10	treated	treat	VERB
ftr-366	1339	11	,	,	PUNCT
ftr-366	1339	12	at	at	ADP
ftr-366	1339	13	the	the	DET
ftr-366	1339	14	close	close	NOUN
ftr-366	1339	15	of	of	ADP
ftr-366	1339	16	its	its	PRON
ftr-366	1339	17	first	first	ADJ
ftr-366	1339	18	taxable	taxable	ADJ
ftr-366	1339	19	year	year	NOUN
ftr-366	1339	20	ending	end	VERB
ftr-366	1339	21	after	after	ADP
ftr-366	1339	22	the	the	DET
ftr-366	1339	23	date	date	NOUN
ftr-366	1339	24	of	of	ADP
ftr-366	1339	25	enactment	enactment	NOUN
ftr-366	1339	26	,	,	PUNCT
ftr-366	1339	27	as	as	ADP
ftr-366	1339	28	transferring	transfer	VERB
ftr-366	1339	29	all	all	PRON
ftr-366	1339	30	of	of	ADP
ftr-366	1339	31	its	its	PRON
ftr-366	1339	32	assets	asset	NOUN
ftr-366	1339	33	,	,	PUNCT
ftr-366	1339	34	liabilities	liability	NOUN
ftr-366	1339	35	,	,	PUNCT
ftr-366	1339	36	and	and	CCONJ
ftr-366	1339	37	earnings	earning	NOUN
ftr-366	1339	38	and	and	CCONJ
ftr-366	1339	39	profits	profit	NOUN
ftr-366	1339	40	to	to	ADP
ftr-366	1339	41	a	a	DET
ftr-366	1339	42	domestic	domestic	ADJ
ftr-366	1339	43	corporation	corporation	NOUN
ftr-366	1339	44	in	in	ADP
ftr-366	1339	45	a	a	DET
ftr-366	1339	46	nontaxable	nontaxable	ADJ
ftr-366	1339	47	reorganization	reorganization	NOUN
ftr-366	1339	48	.	.	PUNCT
ftr-366	1340	1	289	289	NUM
ftr-366	1340	2	this	this	DET
ftr-366	1340	3	repatriation	repatriation	NOUN
ftr-366	1340	4	of	of	ADP
ftr-366	1340	5	the	the	DET
ftr-366	1340	6	foreign	foreign	ADJ
ftr-366	1340	7	parent	parent	NOUN
ftr-366	1340	8	corporation	corporation	NOUN
ftr-366	1340	9	would	would	AUX
ftr-366	1340	10	be	be	AUX
ftr-366	1340	11	an	an	DET
ftr-366	1340	12	f	f	PROPN
ftr-366	1340	13	reorganization	reorganization	NOUN
ftr-366	1340	14	.	.	PUNCT
ftr-366	1341	1	an	an	DET
ftr-366	1341	2	f	f	PROPN
ftr-366	1341	3	reorganization	reorganization	NOUN
ftr-366	1341	4	is	be	AUX
ftr-366	1341	5	“	"	PUNCT
ftr-366	1341	6	a	a	DET
ftr-366	1341	7	mere	mere	ADJ
ftr-366	1341	8	change	change	NOUN
ftr-366	1341	9	in	in	ADP
ftr-366	1341	10	identity	identity	NOUN
ftr-366	1341	11	,	,	PUNCT
ftr-366	1341	12	form	form	NOUN
ftr-366	1341	13	,	,	PUNCT
ftr-366	1341	14	or	or	CCONJ
ftr-366	1341	15	place	place	NOUN
ftr-366	1341	16	of	of	ADP
ftr-366	1341	17	organization	organization	NOUN
ftr-366	1341	18	of	of	ADP
ftr-366	1341	19	one	one	NUM
ftr-366	1341	20	corporation	corporation	NOUN
ftr-366	1341	21	,	,	PUNCT
ftr-366	1341	22	however	however	ADV
ftr-366	1341	23	effected	effect	VERB
ftr-366	1341	24	.	.	PUNCT
ftr-366	1341	25	”	"	PUNCT
ftr-366	1342	1	290	290	NUM
ftr-366	1342	2	282	282	NUM
ftr-366	1342	3	.	.	PUNCT
ftr-366	1343	1	see	see	VERB
ftr-366	1343	2	kirsch	kirsch	PROPN
ftr-366	1343	3	,	,	PUNCT
ftr-366	1343	4	supra	supra	PROPN
ftr-366	1343	5	note	note	NOUN
ftr-366	1343	6	6	6	NUM
ftr-366	1343	7	at	at	ADP
ftr-366	1343	8	504	504	NUM
ftr-366	1343	9	-	-	SYM
ftr-366	1343	10	05	05	NUM
ftr-366	1343	11	&	&	CCONJ
ftr-366	1343	12	n.92	n.92	PROPN
ftr-366	1343	13	.	.	PROPN
ftr-366	1343	14	283	283	NUM
ftr-366	1343	15	.	.	PUNCT
ftr-366	1344	1	s.	s.	PROPN
ftr-366	1344	2	2119	2119	NUM
ftr-366	1344	3	,	,	PUNCT
ftr-366	1344	4	107th	107th	ADJ
ftr-366	1344	5	cong	cong	NOUN
ftr-366	1344	6	.	.	PUNCT
ftr-366	1345	1	§	§	PROPN
ftr-366	1345	2	2	2	NUM
ftr-366	1345	3	(	(	PUNCT
ftr-366	1345	4	2002	2002	NUM
ftr-366	1345	5	)	)	PUNCT
ftr-366	1345	6	.	.	PUNCT
ftr-366	1346	1	284	284	NUM
ftr-366	1346	2	.	.	PUNCT
ftr-366	1347	1	i	i	PRON
ftr-366	1347	2	d.	d.	PROPN
ftr-366	1347	3	on	on	ADP
ftr-366	1347	4	march	march	PROPN
ftr-366	1347	5	21	21	NUM
ftr-366	1347	6	,	,	PUNCT
ftr-366	1347	7	2002	2002	NUM
ftr-366	1347	8	,	,	PUNCT
ftr-366	1347	9	senators	senator	NOUN
ftr-366	1347	10	wellstone	wellstone	PROPN
ftr-366	1347	11	and	and	CCONJ
ftr-366	1347	12	dayton	dayton	PROPN
ftr-366	1347	13	introduced	introduce	VERB
ftr-366	1347	14	another	another	DET
ftr-366	1347	15	bill	bill	NOUN
ftr-366	1347	16	that	that	PRON
ftr-366	1347	17	would	would	AUX
ftr-366	1347	18	have	have	AUX
ftr-366	1347	19	treated	treat	VERB
ftr-366	1347	20	inverted	inverted	ADJ
ftr-366	1347	21	corporations	corporation	NOUN
ftr-366	1347	22	as	as	ADP
ftr-366	1347	23	domestic	domestic	ADJ
ftr-366	1347	24	corporations	corporation	NOUN
ftr-366	1347	25	for	for	ADP
ftr-366	1347	26	taxable	taxable	ADJ
ftr-366	1347	27	years	year	NOUN
ftr-366	1347	28	beginning	begin	VERB
ftr-366	1347	29	after	after	ADP
ftr-366	1347	30	dec	dec	PROPN
ftr-366	1347	31	.	.	PROPN
ftr-366	1347	32	31	31	NUM
ftr-366	1347	33	,	,	PUNCT
ftr-366	1347	34	2002	2002	NUM
ftr-366	1347	35	,	,	PUNCT
ftr-366	1347	36	without	without	ADP
ftr-366	1347	37	regard	regard	NOUN
ftr-366	1347	38	to	to	ADP
ftr-366	1347	39	whether	whether	SCONJ
ftr-366	1347	40	the	the	DET
ftr-366	1347	41	corporation	corporation	NOUN
ftr-366	1347	42	became	become	VERB
ftr-366	1347	43	an	an	DET
ftr-366	1347	44	inverted	inverted	ADJ
ftr-366	1347	45	domestic	domestic	ADJ
ftr-366	1347	46	corporation	corporation	NOUN
ftr-366	1347	47	before	before	ADV
ftr-366	1347	48	,	,	PUNCT
ftr-366	1347	49	on	on	ADV
ftr-366	1347	50	,	,	PUNCT
ftr-366	1347	51	or	or	CCONJ
ftr-366	1347	52	after	after	ADP
ftr-366	1347	53	such	such	ADJ
ftr-366	1347	54	date	date	NOUN
ftr-366	1347	55	.	.	PUNCT
ftr-366	1348	1	s.	s.	PROPN
ftr-366	1348	2	2050	2050	NUM
ftr-366	1348	3	,	,	PUNCT
ftr-366	1348	4	107th	107th	ADJ
ftr-366	1348	5	cong	cong	NOUN
ftr-366	1348	6	.	.	PUNCT
ftr-366	1349	1	(	(	PUNCT
ftr-366	1349	2	2002	2002	NUM
ftr-366	1349	3	)	)	PUNCT
ftr-366	1349	4	.	.	PUNCT
ftr-366	1350	1	285	285	NUM
ftr-366	1350	2	.	.	PUNCT
ftr-366	1351	1	see	see	VERB
ftr-366	1351	2	s.	s.	PROPN
ftr-366	1351	3	rep	rep	PROPN
ftr-366	1351	4	.	.	PROPN
ftr-366	1351	5	110	110	NUM
ftr-366	1351	6	-	-	SYM
ftr-366	1351	7	228	228	NUM
ftr-366	1351	8	,	,	PUNCT
ftr-366	1351	9	at	at	ADP
ftr-366	1351	10	32	32	NUM
ftr-366	1351	11	,	,	PUNCT
ftr-366	1351	12	“	"	PUNCT
ftr-366	1351	13	reasons	reason	NOUN
ftr-366	1351	14	for	for	ADP
ftr-366	1351	15	change	change	NOUN
ftr-366	1351	16	”	"	PUNCT
ftr-366	1351	17	(	(	PUNCT
ftr-366	1351	18	2007	2007	NUM
ftr-366	1351	19	)	)	PUNCT
ftr-366	1351	20	,	,	PUNCT
ftr-366	1351	21	available	available	ADJ
ftr-366	1351	22	at	at	ADP
ftr-366	1351	23	http://frwebgate.access.gpo.gov/cgibin/getdoc.cgi?dbname=110_cong_reports&docid=f:sr228.110.pdf	http://frwebgate.access.gpo.gov/cgibin/getdoc.cgi?dbname=110_cong_reports&docid=f:sr228.110.pdf	PROPN
ftr-366	1351	24	.	.	PUNCT
ftr-366	1352	1	in	in	ADP
ftr-366	1352	2	fact	fact	NOUN
ftr-366	1352	3	,	,	PUNCT
ftr-366	1352	4	the	the	DET
ftr-366	1352	5	pending	pende	VERB
ftr-366	1352	6	bills	bill	NOUN
ftr-366	1352	7	may	may	AUX
ftr-366	1352	8	have	have	AUX
ftr-366	1352	9	been	be	AUX
ftr-366	1352	10	a	a	DET
ftr-366	1352	11	factor	factor	NOUN
ftr-366	1352	12	when	when	SCONJ
ftr-366	1352	13	stanley	stanley	PROPN
ftr-366	1352	14	works	work	VERB
ftr-366	1352	15	canceled	cancel	VERB
ftr-366	1352	16	its	its	PRON
ftr-366	1352	17	proposed	propose	VERB
ftr-366	1352	18	inversion	inversion	NOUN
ftr-366	1352	19	in	in	ADP
ftr-366	1352	20	august	august	PROPN
ftr-366	1352	21	2002	2002	NUM
ftr-366	1352	22	.	.	PUNCT
ftr-366	1353	1	see	see	VERB
ftr-366	1353	2	kirsch	kirsch	PROPN
ftr-366	1353	3	,	,	PUNCT
ftr-366	1353	4	supra	supra	PROPN
ftr-366	1353	5	note	note	NOUN
ftr-366	1353	6	6	6	NUM
ftr-366	1353	7	,	,	PUNCT
ftr-366	1353	8	at	at	ADP
ftr-366	1353	9	529	529	NUM
ftr-366	1353	10	-	-	SYM
ftr-366	1353	11	30	30	NUM
ftr-366	1353	12	.	.	PUNCT
ftr-366	1354	1	286	286	NUM
ftr-366	1354	2	.	.	PUNCT
ftr-366	1355	1	see	see	VERB
ftr-366	1355	2	kirsch	kirsch	PROPN
ftr-366	1355	3	,	,	PUNCT
ftr-366	1355	4	supra	supra	PROPN
ftr-366	1355	5	note	note	NOUN
ftr-366	1355	6	6	6	NUM
ftr-366	1355	7	,	,	PUNCT
ftr-366	1355	8	at	at	ADP
ftr-366	1355	9	545	545	NUM
ftr-366	1355	10	n.234	n.234	NOUN
ftr-366	1355	11	(	(	PUNCT
ftr-366	1355	12	“	"	PUNCT
ftr-366	1355	13	any	any	DET
ftr-366	1355	14	corporation	corporation	NOUN
ftr-366	1355	15	considering	consider	VERB
ftr-366	1355	16	expatriation	expatriation	NOUN
ftr-366	1355	17	after	after	ADP
ftr-366	1355	18	march	march	PROPN
ftr-366	1355	19	20	20	NUM
ftr-366	1355	20	,	,	PUNCT
ftr-366	1355	21	2002	2002	NUM
ftr-366	1355	22	would	would	AUX
ftr-366	1355	23	have	have	AUX
ftr-366	1355	24	had	have	VERB
ftr-366	1355	25	to	to	PART
ftr-366	1355	26	consider	consider	VERB
ftr-366	1355	27	the	the	DET
ftr-366	1355	28	possibility	possibility	NOUN
ftr-366	1355	29	that	that	SCONJ
ftr-366	1355	30	the	the	DET
ftr-366	1355	31	desired	desire	VERB
ftr-366	1355	32	tax	tax	NOUN
ftr-366	1355	33	benefits	benefit	NOUN
ftr-366	1355	34	would	would	AUX
ftr-366	1355	35	be	be	AUX
ftr-366	1355	36	lost	lose	VERB
ftr-366	1355	37	if	if	SCONJ
ftr-366	1355	38	the	the	DET
ftr-366	1355	39	senate	senate	PROPN
ftr-366	1355	40	proposal	proposal	NOUN
ftr-366	1355	41	eventually	eventually	ADV
ftr-366	1355	42	were	be	AUX
ftr-366	1355	43	enacted	enact	VERB
ftr-366	1355	44	.	.	PUNCT
ftr-366	1355	45	”	"	PUNCT
ftr-366	1355	46	)	)	PUNCT
ftr-366	1355	47	.	.	PUNCT
ftr-366	1356	1	287	287	NUM
ftr-366	1356	2	.	.	PUNCT
ftr-366	1357	1	for	for	ADP
ftr-366	1357	2	example	example	NOUN
ftr-366	1357	3	,	,	PUNCT
ftr-366	1357	4	cooper	cooper	PROPN
ftr-366	1357	5	industries	industry	NOUN
ftr-366	1357	6	completed	complete	VERB
ftr-366	1357	7	its	its	PRON
ftr-366	1357	8	inversion	inversion	NOUN
ftr-366	1357	9	on	on	ADP
ftr-366	1357	10	may	may	PROPN
ftr-366	1357	11	22	22	NUM
ftr-366	1357	12	,	,	PUNCT
ftr-366	1357	13	2002	2002	NUM
ftr-366	1357	14	.	.	PUNCT
ftr-366	1358	1	seida	seida	PROPN
ftr-366	1358	2	&	&	CCONJ
ftr-366	1358	3	wempe	wempe	PROPN
ftr-366	1358	4	,	,	PUNCT
ftr-366	1358	5	supra	supra	PROPN
ftr-366	1358	6	note	note	NOUN
ftr-366	1358	7	240	240	NUM
ftr-366	1358	8	,	,	PUNCT
ftr-366	1358	9	at	at	ADP
ftr-366	1358	10	811	811	NUM
ftr-366	1358	11	.	.	PUNCT
ftr-366	1359	1	288	288	NUM
ftr-366	1359	2	.	.	PUNCT
ftr-366	1360	1	s.	s.	PROPN
ftr-366	1360	2	2345	2345	NUM
ftr-366	1360	3	,	,	PUNCT
ftr-366	1360	4	110th	110th	ADJ
ftr-366	1360	5	cong	cong	NOUN
ftr-366	1360	6	.	.	PUNCT
ftr-366	1361	1	§	§	PROPN
ftr-366	1361	2	209	209	NUM
ftr-366	1361	3	(	(	PUNCT
ftr-366	1361	4	2007	2007	NUM
ftr-366	1361	5	)	)	PUNCT
ftr-366	1361	6	;	;	PUNCT
ftr-366	1361	7	jcx-79	jcx-79	PROPN
ftr-366	1361	8	-	-	PROPN
ftr-366	1361	9	07	07	NUM
ftr-366	1361	10	,	,	PUNCT
ftr-366	1361	11	supra	supra	PROPN
ftr-366	1361	12	note	note	PROPN
ftr-366	1361	13	281	281	NUM
ftr-366	1361	14	,	,	PUNCT
ftr-366	1361	15	at	at	ADP
ftr-366	1361	16	38	38	NUM
ftr-366	1361	17	.	.	PUNCT
ftr-366	1361	18	289	289	NUM
ftr-366	1361	19	.	.	PUNCT
ftr-366	1362	1	s.	s.	PROPN
ftr-366	1362	2	2345	2345	NUM
ftr-366	1362	3	,	,	PUNCT
ftr-366	1362	4	110th	110th	ADJ
ftr-366	1362	5	cong	cong	NOUN
ftr-366	1362	6	.	.	PUNCT
ftr-366	1363	1	§	§	PROPN
ftr-366	1363	2	209	209	NUM
ftr-366	1363	3	(	(	PUNCT
ftr-366	1363	4	2007	2007	NUM
ftr-366	1363	5	)	)	PUNCT
ftr-366	1363	6	;	;	PUNCT
ftr-366	1363	7	jcx-79	jcx-79	PROPN
ftr-366	1363	8	-	-	PROPN
ftr-366	1363	9	07	07	NUM
ftr-366	1363	10	,	,	PUNCT
ftr-366	1363	11	supra	supra	PROPN
ftr-366	1363	12	note	note	PROPN
ftr-366	1363	13	281	281	NUM
ftr-366	1363	14	,	,	PUNCT
ftr-366	1363	15	at	at	ADP
ftr-366	1363	16	38	38	NUM
ftr-366	1363	17	.	.	PUNCT
ftr-366	1363	18	290	290	NUM
ftr-366	1363	19	.	.	PUNCT
ftr-366	1364	1	irc	irc	PROPN
ftr-366	1364	2	§	§	PROPN
ftr-366	1364	3	368(a)(1)(f	368(a)(1)(f	NUM
ftr-366	1364	4	)	)	PUNCT
ftr-366	1364	5	.	.	PUNCT
ftr-366	1365	1	2008	2008	NUM
ftr-366	1365	2	]	]	PUNCT
ftr-366	1365	3	corporate	corporate	ADJ
ftr-366	1365	4	expatriation	expatriation	NOUN
ftr-366	1365	5	115	115	NUM
ftr-366	1365	6	under	under	ADP
ftr-366	1365	7	current	current	ADJ
ftr-366	1365	8	law	law	NOUN
ftr-366	1365	9	,	,	PUNCT
ftr-366	1365	10	the	the	DET
ftr-366	1365	11	section	section	NOUN
ftr-366	1365	12	367	367	NUM
ftr-366	1365	13	regulations	regulation	NOUN
ftr-366	1365	14	that	that	PRON
ftr-366	1365	15	govern	govern	VERB
ftr-366	1365	16	repatriations	repatriation	NOUN
ftr-366	1365	17	of	of	ADP
ftr-366	1365	18	foreign	foreign	ADJ
ftr-366	1365	19	corporate	corporate	ADJ
ftr-366	1365	20	assets	asset	NOUN
ftr-366	1365	21	would	would	AUX
ftr-366	1365	22	apply	apply	VERB
ftr-366	1365	23	to	to	ADP
ftr-366	1365	24	such	such	DET
ftr-366	1365	25	a	a	DET
ftr-366	1365	26	transaction	transaction	NOUN
ftr-366	1365	27	.	.	PUNCT
ftr-366	1366	1	291	291	NUM
ftr-366	1366	2	u.s	u.s	PROPN
ftr-366	1366	3	.	.	PROPN
ftr-366	1366	4	shareholders	shareholder	NOUN
ftr-366	1366	5	would	would	AUX
ftr-366	1366	6	include	include	VERB
ftr-366	1366	7	as	as	ADP
ftr-366	1366	8	a	a	DET
ftr-366	1366	9	deemed	deemed	ADJ
ftr-366	1366	10	dividend	dividend	NOUN
ftr-366	1366	11	the	the	DET
ftr-366	1366	12	“	"	PUNCT
ftr-366	1366	13	all	all	DET
ftr-366	1366	14	earnings	earning	NOUN
ftr-366	1366	15	and	and	CCONJ
ftr-366	1366	16	profits	profit	NOUN
ftr-366	1366	17	”	"	PUNCT
ftr-366	1366	18	amount	amount	NOUN
ftr-366	1366	19	with	with	ADP
ftr-366	1366	20	respect	respect	NOUN
ftr-366	1366	21	to	to	ADP
ftr-366	1366	22	their	their	PRON
ftr-366	1366	23	stock	stock	NOUN
ftr-366	1366	24	in	in	ADP
ftr-366	1366	25	the	the	DET
ftr-366	1366	26	foreign	foreign	ADJ
ftr-366	1366	27	corporation	corporation	NOUN
ftr-366	1366	28	.	.	PUNCT
ftr-366	1367	1	292	292	NUM
ftr-366	1367	2	the	the	DET
ftr-366	1367	3	term	term	NOUN
ftr-366	1367	4	“	"	PUNCT
ftr-366	1367	5	u.s	u.s	PROPN
ftr-366	1367	6	.	.	PROPN
ftr-366	1367	7	shareholder	shareholder	NOUN
ftr-366	1367	8	”	"	PUNCT
ftr-366	1367	9	for	for	ADP
ftr-366	1367	10	this	this	DET
ftr-366	1367	11	purpose	purpose	NOUN
ftr-366	1367	12	has	have	VERB
ftr-366	1367	13	the	the	DET
ftr-366	1367	14	same	same	ADJ
ftr-366	1367	15	meaning	meaning	NOUN
ftr-366	1367	16	as	as	ADP
ftr-366	1367	17	in	in	ADP
ftr-366	1367	18	subpart	subpart	PROPN
ftr-366	1367	19	f.	f.	PROPN
ftr-366	1367	20	293	293	NUM
ftr-366	1367	21	exchanging	exchange	VERB
ftr-366	1367	22	shareholders	shareholder	NOUN
ftr-366	1367	23	that	that	PRON
ftr-366	1367	24	are	be	AUX
ftr-366	1367	25	u.s	u.s	PROPN
ftr-366	1367	26	.	.	PROPN
ftr-366	1367	27	persons	person	NOUN
ftr-366	1367	28	but	but	CCONJ
ftr-366	1367	29	who	who	PRON
ftr-366	1367	30	are	be	AUX
ftr-366	1367	31	not	not	PART
ftr-366	1367	32	u.s	u.s	PROPN
ftr-366	1367	33	.	.	PROPN
ftr-366	1367	34	shareholders	shareholder	NOUN
ftr-366	1367	35	(	(	PUNCT
ftr-366	1367	36	that	that	PRON
ftr-366	1367	37	is	is	ADV
ftr-366	1367	38	,	,	PUNCT
ftr-366	1367	39	less	less	ADJ
ftr-366	1367	40	than	than	ADP
ftr-366	1367	41	10	10	NUM
ftr-366	1367	42	%	%	NOUN
ftr-366	1367	43	shareholders	shareholder	NOUN
ftr-366	1367	44	)	)	PUNCT
ftr-366	1367	45	,	,	PUNCT
ftr-366	1367	46	however	however	ADV
ftr-366	1367	47	,	,	PUNCT
ftr-366	1367	48	would	would	AUX
ftr-366	1367	49	recognize	recognize	VERB
ftr-366	1367	50	gain	gain	NOUN
ftr-366	1367	51	,	,	PUNCT
ftr-366	1367	52	but	but	CCONJ
ftr-366	1367	53	not	not	PART
ftr-366	1367	54	loss	loss	NOUN
ftr-366	1367	55	,	,	PUNCT
ftr-366	1367	56	on	on	ADP
ftr-366	1367	57	the	the	DET
ftr-366	1367	58	exchange	exchange	NOUN
ftr-366	1367	59	.	.	PUNCT
ftr-366	1368	1	294	294	NUM
ftr-366	1368	2	a	a	DET
ftr-366	1368	3	de	de	X
ftr-366	1368	4	minimis	minimis	NOUN
ftr-366	1368	5	rule	rule	NOUN
ftr-366	1368	6	provides	provide	VERB
ftr-366	1368	7	that	that	SCONJ
ftr-366	1368	8	such	such	DET
ftr-366	1368	9	a	a	DET
ftr-366	1368	10	shareholder	shareholder	NOUN
ftr-366	1368	11	does	do	AUX
ftr-366	1368	12	not	not	PART
ftr-366	1368	13	have	have	VERB
ftr-366	1368	14	to	to	PART
ftr-366	1368	15	recognize	recognize	VERB
ftr-366	1368	16	gain	gain	NOUN
ftr-366	1368	17	if	if	SCONJ
ftr-366	1368	18	his	his	PRON
ftr-366	1368	19	stock	stock	NOUN
ftr-366	1368	20	is	be	AUX
ftr-366	1368	21	worth	worth	ADJ
ftr-366	1368	22	less	less	ADJ
ftr-366	1368	23	than	than	ADP
ftr-366	1368	24	$	$	SYM
ftr-366	1368	25	50,000	50,000	NUM
ftr-366	1368	26	on	on	ADP
ftr-366	1368	27	the	the	DET
ftr-366	1368	28	date	date	NOUN
ftr-366	1368	29	of	of	ADP
ftr-366	1368	30	the	the	DET
ftr-366	1368	31	exchange	exchange	NOUN
ftr-366	1368	32	.	.	PUNCT
ftr-366	1369	1	295	295	NUM
ftr-366	1369	2	fortunately	fortunately	ADV
ftr-366	1369	3	,	,	PUNCT
ftr-366	1369	4	according	accord	VERB
ftr-366	1369	5	to	to	ADP
ftr-366	1369	6	the	the	DET
ftr-366	1369	7	joint	joint	ADJ
ftr-366	1369	8	committee	committee	NOUN
ftr-366	1369	9	on	on	ADP
ftr-366	1369	10	taxation	taxation	NOUN
ftr-366	1369	11	report	report	NOUN
ftr-366	1369	12	,	,	PUNCT
ftr-366	1369	13	the	the	DET
ftr-366	1369	14	transfer	transfer	NOUN
ftr-366	1369	15	of	of	ADP
ftr-366	1369	16	earnings	earning	NOUN
ftr-366	1369	17	and	and	CCONJ
ftr-366	1369	18	profits	profit	NOUN
ftr-366	1369	19	“	"	PUNCT
ftr-366	1369	20	is	be	AUX
ftr-366	1369	21	not	not	PART
ftr-366	1369	22	a	a	DET
ftr-366	1369	23	deemed	deem	VERB
ftr-366	1369	24	dividend	dividend	NOUN
ftr-366	1369	25	and	and	CCONJ
ftr-366	1369	26	does	do	AUX
ftr-366	1369	27	not	not	PART
ftr-366	1369	28	result	result	VERB
ftr-366	1369	29	in	in	ADP
ftr-366	1369	30	a	a	DET
ftr-366	1369	31	tax	tax	NOUN
ftr-366	1369	32	upon	upon	SCONJ
ftr-366	1369	33	the	the	DET
ftr-366	1369	34	domestic	domestic	ADJ
ftr-366	1369	35	corporation	corporation	NOUN
ftr-366	1369	36	or	or	CCONJ
ftr-366	1369	37	its	its	PRON
ftr-366	1369	38	shareholders	shareholder	NOUN
ftr-366	1369	39	.	.	PUNCT
ftr-366	1369	40	”	"	PUNCT
ftr-366	1370	1	296	296	NUM
ftr-366	1370	2	the	the	DET
ftr-366	1370	3	deemed	deemed	ADJ
ftr-366	1370	4	repatriation	repatriation	NOUN
ftr-366	1370	5	of	of	ADP
ftr-366	1370	6	the	the	DET
ftr-366	1370	7	surrogate	surrogate	ADJ
ftr-366	1370	8	foreign	foreign	ADJ
ftr-366	1370	9	corporation	corporation	NOUN
ftr-366	1370	10	is	be	AUX
ftr-366	1370	11	not	not	PART
ftr-366	1370	12	a	a	DET
ftr-366	1370	13	taxable	taxable	ADJ
ftr-366	1370	14	event	event	NOUN
ftr-366	1370	15	at	at	ADP
ftr-366	1370	16	either	either	CCONJ
ftr-366	1370	17	the	the	DET
ftr-366	1370	18	corporate	corporate	ADJ
ftr-366	1370	19	or	or	CCONJ
ftr-366	1370	20	shareholder	shareholder	NOUN
ftr-366	1370	21	level	level	NOUN
ftr-366	1370	22	.	.	PUNCT
ftr-366	1371	1	297	297	NUM
ftr-366	1371	2	291	291	NUM
ftr-366	1371	3	.	.	PUNCT
ftr-366	1372	1	hicks	hicks	PROPN
ftr-366	1372	2	,	,	PUNCT
ftr-366	1372	3	supra	supra	PROPN
ftr-366	1372	4	note	note	PROPN
ftr-366	1372	5	6	6	NUM
ftr-366	1372	6	,	,	PUNCT
ftr-366	1372	7	at	at	ADP
ftr-366	1372	8	924	924	NUM
ftr-366	1372	9	-	-	SYM
ftr-366	1372	10	25	25	NUM
ftr-366	1372	11	;	;	PUNCT
ftr-366	1372	12	see	see	VERB
ftr-366	1372	13	also	also	ADV
ftr-366	1372	14	bittker	bittker	VERB
ftr-366	1372	15	&	&	CCONJ
ftr-366	1372	16	lokken	lokken	PROPN
ftr-366	1372	17	,	,	PUNCT
ftr-366	1372	18	supra	supra	PROPN
ftr-366	1372	19	note	note	NOUN
ftr-366	1372	20	6	6	NUM
ftr-366	1372	21	¶¶	¶¶	PROPN
ftr-366	1372	22	71.2.5	71.2.5	PROPN
ftr-366	1372	23	(	(	PUNCT
ftr-366	1372	24	reincorporations	reincorporation	NOUN
ftr-366	1372	25	of	of	ADP
ftr-366	1372	26	foreign	foreign	ADJ
ftr-366	1372	27	corporations	corporation	NOUN
ftr-366	1372	28	)	)	PUNCT
ftr-366	1372	29	,	,	PUNCT
ftr-366	1372	30	71.2.2	71.2.2	NUM
ftr-366	1372	31	(	(	PUNCT
ftr-366	1372	32	repatriations	repatriation	NOUN
ftr-366	1372	33	of	of	ADP
ftr-366	1372	34	foreign	foreign	ADJ
ftr-366	1372	35	assets	asset	NOUN
ftr-366	1372	36	)	)	PUNCT
ftr-366	1372	37	.	.	PUNCT
ftr-366	1373	1	the	the	DET
ftr-366	1373	2	temporary	temporary	ADJ
ftr-366	1373	3	regulations	regulation	NOUN
ftr-366	1373	4	under	under	ADP
ftr-366	1373	5	§	§	PROPN
ftr-366	1373	6	7874	7874	NUM
ftr-366	1373	7	address	address	NOUN
ftr-366	1373	8	an	an	DET
ftr-366	1373	9	analogous	analogous	ADJ
ftr-366	1373	10	situation	situation	NOUN
ftr-366	1373	11	.	.	PUNCT
ftr-366	1374	1	if	if	SCONJ
ftr-366	1374	2	§	§	PROPN
ftr-366	1374	3	7874(b	7874(b	NOUN
ftr-366	1374	4	)	)	PUNCT
ftr-366	1374	5	causes	cause	VERB
ftr-366	1374	6	an	an	DET
ftr-366	1374	7	existing	exist	VERB
ftr-366	1374	8	foreign	foreign	ADJ
ftr-366	1374	9	corporation	corporation	NOUN
ftr-366	1374	10	to	to	PART
ftr-366	1374	11	be	be	AUX
ftr-366	1374	12	converted	convert	VERB
ftr-366	1374	13	to	to	ADP
ftr-366	1374	14	a	a	DET
ftr-366	1374	15	domestic	domestic	ADJ
ftr-366	1374	16	corporation	corporation	NOUN
ftr-366	1374	17	,	,	PUNCT
ftr-366	1374	18	then	then	ADV
ftr-366	1374	19	the	the	DET
ftr-366	1374	20	conversion	conversion	NOUN
ftr-366	1374	21	shall	shall	AUX
ftr-366	1374	22	be	be	AUX
ftr-366	1374	23	treated	treat	VERB
ftr-366	1374	24	as	as	ADP
ftr-366	1374	25	a	a	DET
ftr-366	1374	26	reorganization	reorganization	NOUN
ftr-366	1374	27	under	under	ADP
ftr-366	1374	28	§	§	PROPN
ftr-366	1374	29	368(a)(1)(f	368(a)(1)(f	NUM
ftr-366	1374	30	)	)	PUNCT
ftr-366	1374	31	occurring	occur	VERB
ftr-366	1374	32	immediately	immediately	ADV
ftr-366	1374	33	before	before	SCONJ
ftr-366	1374	34	the	the	DET
ftr-366	1374	35	acquisition	acquisition	NOUN
ftr-366	1374	36	described	describe	VERB
ftr-366	1374	37	in	in	ADP
ftr-366	1374	38	§	§	PROPN
ftr-366	1374	39	7874(a)(2)(b)(i	7874(a)(2)(b)(i	PROPN
ftr-366	1374	40	)	)	PUNCT
ftr-366	1374	41	.	.	PUNCT
ftr-366	1375	1	temp	temp	NOUN
ftr-366	1375	2	.	.	PUNCT
ftr-366	1376	1	reg	reg	PROPN
ftr-366	1376	2	.	.	PUNCT
ftr-366	1377	1	§	§	PROPN
ftr-366	1377	2	1.7874	1.7874	NUM
ftr-366	1377	3	-	-	PUNCT
ftr-366	1377	4	2t(g)(1	2t(g)(1	NUM
ftr-366	1377	5	)	)	PUNCT
ftr-366	1377	6	.	.	PUNCT
ftr-366	1378	1	292	292	NUM
ftr-366	1378	2	.	.	PUNCT
ftr-366	1379	1	treas	treas	PROPN
ftr-366	1379	2	.	.	PUNCT
ftr-366	1380	1	reg	reg	PROPN
ftr-366	1380	2	.	.	PUNCT
ftr-366	1381	1	§	§	PROPN
ftr-366	1381	2	1.367(b)-3(b)(3)(i	1.367(b)-3(b)(3)(i	NUM
ftr-366	1381	3	)	)	PUNCT
ftr-366	1381	4	.	.	PUNCT
ftr-366	1382	1	such	such	ADJ
ftr-366	1382	2	shareholders	shareholder	NOUN
ftr-366	1382	3	may	may	AUX
ftr-366	1382	4	elect	elect	VERB
ftr-366	1382	5	instead	instead	ADV
ftr-366	1382	6	to	to	PART
ftr-366	1382	7	recognize	recognize	VERB
ftr-366	1382	8	the	the	DET
ftr-366	1382	9	gain	gain	NOUN
ftr-366	1382	10	(	(	PUNCT
ftr-366	1382	11	but	but	CCONJ
ftr-366	1382	12	not	not	PART
ftr-366	1382	13	loss	loss	NOUN
ftr-366	1382	14	)	)	PUNCT
ftr-366	1382	15	that	that	SCONJ
ftr-366	1382	16	they	they	PRON
ftr-366	1382	17	realize	realize	VERB
ftr-366	1382	18	in	in	ADP
ftr-366	1382	19	the	the	DET
ftr-366	1382	20	deemed	deemed	ADJ
ftr-366	1382	21	exchange	exchange	NOUN
ftr-366	1382	22	.	.	PUNCT
ftr-366	1383	1	treas	treas	PROPN
ftr-366	1383	2	.	.	PUNCT
ftr-366	1384	1	reg	reg	PROPN
ftr-366	1384	2	.	.	PUNCT
ftr-366	1385	1	§	§	PROPN
ftr-366	1385	2	1.367(b)-3t(b)(4)(i	1.367(b)-3t(b)(4)(i	NUM
ftr-366	1385	3	)	)	PUNCT
ftr-366	1385	4	.	.	PUNCT
ftr-366	1386	1	293	293	NUM
ftr-366	1386	2	.	.	PUNCT
ftr-366	1387	1	treas	treas	PROPN
ftr-366	1387	2	.	.	PUNCT
ftr-366	1388	1	reg	reg	PROPN
ftr-366	1388	2	.	.	PUNCT
ftr-366	1389	1	§	§	NOUN
ftr-366	1389	2	1.367(b)-3(b)(2	1.367(b)-3(b)(2	NUM
ftr-366	1389	3	)	)	PUNCT
ftr-366	1389	4	.	.	PUNCT
ftr-366	1390	1	294	294	NUM
ftr-366	1390	2	.	.	PUNCT
ftr-366	1391	1	treas	treas	PROPN
ftr-366	1391	2	.	.	PUNCT
ftr-366	1392	1	reg	reg	PROPN
ftr-366	1392	2	.	.	PUNCT
ftr-366	1393	1	§	§	PROPN
ftr-366	1393	2	1.367(b)-3(c)(2	1.367(b)-3(c)(2	NUM
ftr-366	1393	3	)	)	PUNCT
ftr-366	1393	4	.	.	PUNCT
ftr-366	1394	1	but	but	CCONJ
ftr-366	1394	2	under	under	ADP
ftr-366	1394	3	certain	certain	ADJ
ftr-366	1394	4	conditions	condition	NOUN
ftr-366	1394	5	those	those	DET
ftr-366	1394	6	shareholders	shareholder	NOUN
ftr-366	1394	7	may	may	AUX
ftr-366	1394	8	elect	elect	VERB
ftr-366	1394	9	to	to	PART
ftr-366	1394	10	include	include	VERB
ftr-366	1394	11	the	the	DET
ftr-366	1394	12	all	all	DET
ftr-366	1394	13	earnings	earning	NOUN
ftr-366	1394	14	and	and	CCONJ
ftr-366	1394	15	profits	profit	NOUN
ftr-366	1394	16	amount	amount	NOUN
ftr-366	1394	17	instead	instead	ADV
ftr-366	1394	18	of	of	ADP
ftr-366	1394	19	recognizing	recognize	VERB
ftr-366	1394	20	gain	gain	NOUN
ftr-366	1394	21	.	.	PUNCT
ftr-366	1395	1	treas	treas	PROPN
ftr-366	1395	2	.	.	PUNCT
ftr-366	1396	1	reg	reg	PROPN
ftr-366	1396	2	.	.	PUNCT
ftr-366	1397	1	§	§	PROPN
ftr-366	1397	2	1.367(b)-3(c)(3	1.367(b)-3(c)(3	NUM
ftr-366	1397	3	)	)	PUNCT
ftr-366	1397	4	.	.	PUNCT
ftr-366	1398	1	295	295	NUM
ftr-366	1398	2	.	.	PUNCT
ftr-366	1399	1	treas	treas	PROPN
ftr-366	1399	2	.	.	PUNCT
ftr-366	1400	1	reg	reg	PROPN
ftr-366	1400	2	.	.	PUNCT
ftr-366	1401	1	§	§	PROPN
ftr-366	1401	2	1.367(b)-3(c)(4	1.367(b)-3(c)(4	NUM
ftr-366	1401	3	)	)	PUNCT
ftr-366	1401	4	.	.	PUNCT
ftr-366	1402	1	296	296	NUM
ftr-366	1402	2	.	.	X
ftr-366	1402	3	jcx-79	jcx-79	PROPN
ftr-366	1402	4	-	-	PROPN
ftr-366	1402	5	07	07	NUM
ftr-366	1402	6	,	,	PUNCT
ftr-366	1402	7	supra	supra	PROPN
ftr-366	1402	8	note	note	PROPN
ftr-366	1402	9	281	281	NUM
ftr-366	1402	10	,	,	PUNCT
ftr-366	1402	11	at	at	ADP
ftr-366	1402	12	38	38	NUM
ftr-366	1402	13	;	;	PUNCT
ftr-366	1402	14	s.	s.	PROPN
ftr-366	1402	15	rep	rep	PROPN
ftr-366	1402	16	.	.	PROPN
ftr-366	1402	17	110	110	NUM
ftr-366	1402	18	-	-	SYM
ftr-366	1402	19	228	228	NUM
ftr-366	1402	20	,	,	PUNCT
ftr-366	1402	21	at	at	ADP
ftr-366	1402	22	33	33	NUM
ftr-366	1402	23	(	(	PUNCT
ftr-366	1402	24	2007	2007	NUM
ftr-366	1402	25	)	)	PUNCT
ftr-366	1402	26	.	.	PUNCT
ftr-366	1403	1	but	but	CCONJ
ftr-366	1403	2	any	any	DET
ftr-366	1403	3	foreign	foreign	ADJ
ftr-366	1403	4	taxes	taxis	NOUN
ftr-366	1403	5	attributable	attributable	ADJ
ftr-366	1403	6	to	to	ADP
ftr-366	1403	7	the	the	DET
ftr-366	1403	8	transferred	transfer	VERB
ftr-366	1403	9	earnings	earning	NOUN
ftr-366	1403	10	and	and	CCONJ
ftr-366	1403	11	profits	profit	NOUN
ftr-366	1403	12	are	be	AUX
ftr-366	1403	13	not	not	PART
ftr-366	1403	14	creditable	creditable	ADJ
ftr-366	1403	15	.	.	PUNCT
ftr-366	1404	1	jcx-79	jcx-79	PROPN
ftr-366	1404	2	-	-	PROPN
ftr-366	1404	3	07	07	NUM
ftr-366	1404	4	,	,	PUNCT
ftr-366	1404	5	supra	supra	PROPN
ftr-366	1404	6	note	note	PROPN
ftr-366	1404	7	281	281	NUM
ftr-366	1404	8	,	,	PUNCT
ftr-366	1404	9	at	at	ADP
ftr-366	1404	10	38	38	NUM
ftr-366	1404	11	;	;	PUNCT
ftr-366	1404	12	s.	s.	PROPN
ftr-366	1404	13	rep	rep	PROPN
ftr-366	1404	14	.	.	PROPN
ftr-366	1404	15	110	110	NUM
ftr-366	1404	16	-	-	SYM
ftr-366	1404	17	228	228	NUM
ftr-366	1404	18	,	,	PUNCT
ftr-366	1404	19	at	at	ADP
ftr-366	1404	20	33	33	NUM
ftr-366	1404	21	(	(	PUNCT
ftr-366	1404	22	2007	2007	NUM
ftr-366	1404	23	)	)	PUNCT
ftr-366	1404	24	.	.	PUNCT
ftr-366	1405	1	297	297	NUM
ftr-366	1405	2	.	.	PUNCT
ftr-366	1406	1	the	the	DET
ftr-366	1406	2	special	special	ADJ
ftr-366	1406	3	rules	rule	NOUN
ftr-366	1406	4	regarding	regard	VERB
ftr-366	1406	5	the	the	DET
ftr-366	1406	6	deemed	deem	VERB
ftr-366	1406	7	repatriation	repatriation	NOUN
ftr-366	1406	8	provide	provide	VERB
ftr-366	1406	9	:	:	PUNCT
ftr-366	1406	10	(	(	PUNCT
ftr-366	1406	11	i	i	NOUN
ftr-366	1406	12	)	)	PUNCT
ftr-366	1406	13	the	the	DET
ftr-366	1406	14	foreign	foreign	ADJ
ftr-366	1406	15	corporation	corporation	NOUN
ftr-366	1406	16	shall	shall	AUX
ftr-366	1406	17	be	be	AUX
ftr-366	1406	18	treated	treat	VERB
ftr-366	1406	19	,	,	PUNCT
ftr-366	1406	20	as	as	ADP
ftr-366	1406	21	of	of	ADP
ftr-366	1406	22	the	the	DET
ftr-366	1406	23	close	close	NOUN
ftr-366	1406	24	of	of	ADP
ftr-366	1406	25	its	its	PRON
ftr-366	1406	26	last	last	ADJ
ftr-366	1406	27	taxable	taxable	ADJ
ftr-366	1406	28	year	year	NOUN
ftr-366	1406	29	after	after	ADP
ftr-366	1406	30	the	the	DET
ftr-366	1406	31	date	date	NOUN
ftr-366	1406	32	of	of	ADP
ftr-366	1406	33	enactment	enactment	NOUN
ftr-366	1406	34	of	of	ADP
ftr-366	1406	35	the	the	DET
ftr-366	1406	36	american	american	ADJ
ftr-366	1406	37	infrastructure	infrastructure	NOUN
ftr-366	1406	38	investment	investment	NOUN
ftr-366	1406	39	and	and	CCONJ
ftr-366	1406	40	improvement	improvement	NOUN
ftr-366	1406	41	act	act	NOUN
ftr-366	1406	42	of	of	ADP
ftr-366	1406	43	2007	2007	NUM
ftr-366	1406	44	,	,	PUNCT
ftr-366	1406	45	as	as	ADP
ftr-366	1406	46	having	having	AUX
ftr-366	1406	47	transferred	transfer	VERB
ftr-366	1406	48	all	all	PRON
ftr-366	1406	49	of	of	ADP
ftr-366	1406	50	its	its	PRON
ftr-366	1406	51	assets	asset	NOUN
ftr-366	1406	52	,	,	PUNCT
ftr-366	1406	53	liabilities	liability	NOUN
ftr-366	1406	54	,	,	PUNCT
ftr-366	1406	55	and	and	CCONJ
ftr-366	1406	56	earnings	earning	NOUN
ftr-366	1406	57	and	and	CCONJ
ftr-366	1406	58	profits	profit	NOUN
ftr-366	1406	59	to	to	ADP
ftr-366	1406	60	a	a	DET
ftr-366	1406	61	domestic	domestic	ADJ
ftr-366	1406	62	corporation	corporation	NOUN
ftr-366	1406	63	in	in	ADP
ftr-366	1406	64	a	a	DET
ftr-366	1406	65	transaction	transaction	NOUN
ftr-366	1406	66	with	with	ADP
ftr-366	1406	67	respect	respect	NOUN
ftr-366	1406	68	to	to	ADP
ftr-366	1406	69	which	which	PRON
ftr-366	1406	70	no	no	DET
ftr-366	1406	71	tax	tax	NOUN
ftr-366	1406	72	is	be	AUX
ftr-366	1406	73	imposed	impose	VERB
ftr-366	1406	74	under	under	ADP
ftr-366	1406	75	this	this	DET
ftr-366	1406	76	title	title	NOUN
ftr-366	1406	77	;	;	PUNCT
ftr-366	1406	78	(	(	PUNCT
ftr-366	1406	79	ii	ii	NOUN
ftr-366	1406	80	)	)	PUNCT
ftr-366	1406	81	the	the	DET
ftr-366	1406	82	bases	basis	NOUN
ftr-366	1406	83	of	of	ADP
ftr-366	1406	84	the	the	DET
ftr-366	1406	85	assets	asset	NOUN
ftr-366	1406	86	transferred	transfer	VERB
ftr-366	1406	87	in	in	ADP
ftr-366	1406	88	the	the	DET
ftr-366	1406	89	transaction	transaction	NOUN
ftr-366	1406	90	to	to	ADP
ftr-366	1406	91	the	the	DET
ftr-366	1406	92	domestic	domestic	ADJ
ftr-366	1406	93	corporation	corporation	NOUN
ftr-366	1406	94	shall	shall	AUX
ftr-366	1406	95	be	be	AUX
ftr-366	1406	96	the	the	DET
ftr-366	1406	97	same	same	ADJ
ftr-366	1406	98	as	as	ADP
ftr-366	1406	99	the	the	DET
ftr-366	1406	100	bases	basis	NOUN
ftr-366	1406	101	of	of	ADP
ftr-366	1406	102	the	the	DET
ftr-366	1406	103	assets	asset	NOUN
ftr-366	1406	104	in	in	ADP
ftr-366	1406	105	the	the	DET
ftr-366	1406	106	hands	hand	NOUN
ftr-366	1406	107	of	of	ADP
ftr-366	1406	108	the	the	DET
ftr-366	1406	109	foreign	foreign	ADJ
ftr-366	1406	110	corporation	corporation	NOUN
ftr-366	1406	111	,	,	PUNCT
ftr-366	1406	112	subject	subject	ADJ
ftr-366	1406	113	to	to	ADP
ftr-366	1406	114	any	any	DET
ftr-366	1406	115	adjustments	adjustment	NOUN
ftr-366	1406	116	under	under	ADP
ftr-366	1406	117	this	this	DET
ftr-366	1406	118	title	title	NOUN
ftr-366	1406	119	for	for	ADP
ftr-366	1406	120	built	build	VERB
ftr-366	1406	121	-	-	PUNCT
ftr-366	1406	122	in	in	ADP
ftr-366	1406	123	losses	loss	NOUN
ftr-366	1406	124	;	;	PUNCT
ftr-366	1406	125	116	116	NUM
ftr-366	1406	126	florida	florida	PROPN
ftr-366	1406	127	tax	tax	NOUN
ftr-366	1406	128	review	review	NOUN
ftr-366	1406	129	[	[	X
ftr-366	1406	130	vol	vol	NOUN
ftr-366	1406	131	.	.	PUNCT
ftr-366	1406	132	9:2	9:2	NUM
ftr-366	1407	1	setting	set	VERB
ftr-366	1407	2	aside	aside	ADP
ftr-366	1407	3	the	the	DET
ftr-366	1407	4	general	general	ADJ
ftr-366	1407	5	tax	tax	NOUN
ftr-366	1407	6	policy	policy	NOUN
ftr-366	1407	7	issues	issue	NOUN
ftr-366	1407	8	regarding	regard	VERB
ftr-366	1407	9	anti	anti	ADJ
ftr-366	1407	10	-	-	ADJ
ftr-366	1407	11	inversion	inversion	ADJ
ftr-366	1407	12	legislation	legislation	NOUN
ftr-366	1407	13	,	,	PUNCT
ftr-366	1407	14	the	the	DET
ftr-366	1407	15	fairness	fairness	NOUN
ftr-366	1407	16	of	of	ADP
ftr-366	1407	17	retroactively	retroactively	ADV
ftr-366	1407	18	changing	change	VERB
ftr-366	1407	19	the	the	DET
ftr-366	1407	20	applicable	applicable	ADJ
ftr-366	1407	21	date	date	NOUN
ftr-366	1407	22	is	be	AUX
ftr-366	1407	23	debatable	debatable	ADJ
ftr-366	1407	24	.	.	PUNCT
ftr-366	1408	1	true	true	ADJ
ftr-366	1408	2	,	,	PUNCT
ftr-366	1408	3	companies	company	NOUN
ftr-366	1408	4	that	that	PRON
ftr-366	1408	5	completed	complete	VERB
ftr-366	1408	6	inversions	inversion	NOUN
ftr-366	1408	7	after	after	ADP
ftr-366	1408	8	march	march	PROPN
ftr-366	1408	9	20	20	NUM
ftr-366	1408	10	,	,	PUNCT
ftr-366	1408	11	2002	2002	NUM
ftr-366	1408	12	knew	know	VERB
ftr-366	1408	13	that	that	SCONJ
ftr-366	1408	14	the	the	DET
ftr-366	1408	15	law	law	NOUN
ftr-366	1408	16	might	might	AUX
ftr-366	1408	17	change	change	VERB
ftr-366	1408	18	.	.	PUNCT
ftr-366	1409	1	however	however	ADV
ftr-366	1409	2	,	,	PUNCT
ftr-366	1409	3	those	those	DET
ftr-366	1409	4	companies	company	NOUN
ftr-366	1409	5	and	and	CCONJ
ftr-366	1409	6	their	their	PRON
ftr-366	1409	7	shareholders	shareholder	NOUN
ftr-366	1409	8	paid	pay	VERB
ftr-366	1409	9	the	the	DET
ftr-366	1409	10	section	section	NOUN
ftr-366	1409	11	367	367	NUM
ftr-366	1409	12	“	"	PUNCT
ftr-366	1409	13	toll	toll	NOUN
ftr-366	1409	14	charges	charge	NOUN
ftr-366	1409	15	”	"	PUNCT
ftr-366	1409	16	associated	associate	VERB
ftr-366	1409	17	with	with	ADP
ftr-366	1409	18	the	the	DET
ftr-366	1409	19	inversion	inversion	NOUN
ftr-366	1409	20	transactions	transaction	NOUN
ftr-366	1409	21	.	.	PUNCT
ftr-366	1410	1	under	under	ADP
ftr-366	1410	2	the	the	DET
ftr-366	1410	3	proposal	proposal	NOUN
ftr-366	1410	4	the	the	DET
ftr-366	1410	5	government	government	NOUN
ftr-366	1410	6	gets	get	VERB
ftr-366	1410	7	to	to	PART
ftr-366	1410	8	keep	keep	VERB
ftr-366	1410	9	the	the	DET
ftr-366	1410	10	taxes	taxis	NOUN
ftr-366	1410	11	it	it	PRON
ftr-366	1410	12	collected	collect	VERB
ftr-366	1410	13	as	as	ADP
ftr-366	1410	14	a	a	DET
ftr-366	1410	15	result	result	NOUN
ftr-366	1410	16	of	of	ADP
ftr-366	1410	17	the	the	DET
ftr-366	1410	18	inversion	inversion	NOUN
ftr-366	1410	19	transactions	transaction	NOUN
ftr-366	1410	20	,	,	PUNCT
ftr-366	1410	21	but	but	CCONJ
ftr-366	1410	22	the	the	DET
ftr-366	1410	23	companies	company	NOUN
ftr-366	1410	24	do	do	AUX
ftr-366	1410	25	not	not	PART
ftr-366	1410	26	achieve	achieve	VERB
ftr-366	1410	27	the	the	DET
ftr-366	1410	28	intended	intend	VERB
ftr-366	1410	29	future	future	ADJ
ftr-366	1410	30	tax	tax	NOUN
ftr-366	1410	31	benefits	benefit	NOUN
ftr-366	1410	32	.	.	PUNCT
ftr-366	1411	1	v.	v.	ADP
ftr-366	1411	2	conclusion	conclusion	PROPN
ftr-366	1411	3	ingersoll	ingersoll	PROPN
ftr-366	1411	4	-	-	PUNCT
ftr-366	1411	5	rand	rand	PROPN
ftr-366	1411	6	and	and	CCONJ
ftr-366	1411	7	other	other	ADJ
ftr-366	1411	8	u.s	u.s	PROPN
ftr-366	1411	9	.	.	PROPN
ftr-366	1411	10	multinationals	multinational	NOUN
ftr-366	1411	11	cleverly	cleverly	ADV
ftr-366	1411	12	used	use	VERB
ftr-366	1411	13	stock	stock	NOUN
ftr-366	1411	14	inversions	inversion	NOUN
ftr-366	1411	15	to	to	PART
ftr-366	1411	16	lower	lower	VERB
ftr-366	1411	17	their	their	PRON
ftr-366	1411	18	overall	overall	ADJ
ftr-366	1411	19	effective	effective	ADJ
ftr-366	1411	20	tax	tax	NOUN
ftr-366	1411	21	rates	rate	NOUN
ftr-366	1411	22	.	.	PUNCT
ftr-366	1412	1	congress	congress	PROPN
ftr-366	1412	2	responded	respond	VERB
ftr-366	1412	3	with	with	ADP
ftr-366	1412	4	legislation	legislation	NOUN
ftr-366	1412	5	that	that	PRON
ftr-366	1412	6	removed	remove	VERB
ftr-366	1412	7	incentives	incentive	NOUN
ftr-366	1412	8	for	for	SCONJ
ftr-366	1412	9	companies	company	NOUN
ftr-366	1412	10	to	to	PART
ftr-366	1412	11	invert	invert	VERB
ftr-366	1412	12	.	.	PUNCT
ftr-366	1413	1	further	far	ADV
ftr-366	1413	2	,	,	PUNCT
ftr-366	1413	3	the	the	DET
ftr-366	1413	4	government	government	NOUN
ftr-366	1413	5	has	have	AUX
ftr-366	1413	6	taken	take	VERB
ftr-366	1413	7	concrete	concrete	ADJ
ftr-366	1413	8	measures	measure	NOUN
ftr-366	1413	9	to	to	PART
ftr-366	1413	10	thwart	thwart	VERB
ftr-366	1413	11	treaty	treaty	NOUN
ftr-366	1413	12	shopping	shopping	NOUN
ftr-366	1413	13	by	by	ADP
ftr-366	1413	14	renegotiating	renegotiate	VERB
ftr-366	1413	15	its	its	PRON
ftr-366	1413	16	tax	tax	NOUN
ftr-366	1413	17	treaties	treaty	NOUN
ftr-366	1413	18	with	with	ADP
ftr-366	1413	19	barbados	barbado	NOUN
ftr-366	1413	20	and	and	CCONJ
ftr-366	1413	21	other	other	ADJ
ftr-366	1413	22	countries	country	NOUN
ftr-366	1413	23	.	.	PUNCT
ftr-366	1414	1	section	section	NOUN
ftr-366	1414	2	7874	7874	NUM
ftr-366	1414	3	has	have	AUX
ftr-366	1414	4	stopped	stop	VERB
ftr-366	1414	5	inversions	inversion	NOUN
ftr-366	1414	6	for	for	ADP
ftr-366	1414	7	now	now	ADV
ftr-366	1414	8	.	.	PUNCT
ftr-366	1415	1	however	however	ADV
ftr-366	1415	2	,	,	PUNCT
ftr-366	1415	3	the	the	DET
ftr-366	1415	4	american	american	ADJ
ftr-366	1415	5	jobs	jobs	PROPN
ftr-366	1415	6	creation	creation	NOUN
ftr-366	1415	7	act	act	NOUN
ftr-366	1415	8	did	do	AUX
ftr-366	1415	9	not	not	PART
ftr-366	1415	10	address	address	VERB
ftr-366	1415	11	some	some	DET
ftr-366	1415	12	flaws	flaw	NOUN
ftr-366	1415	13	in	in	ADP
ftr-366	1415	14	the	the	DET
ftr-366	1415	15	u.s	u.s	PROPN
ftr-366	1415	16	.	.	PROPN
ftr-366	1415	17	international	international	ADJ
ftr-366	1415	18	tax	tax	NOUN
ftr-366	1415	19	system	system	NOUN
ftr-366	1415	20	that	that	PRON
ftr-366	1415	21	drove	drive	VERB
ftr-366	1415	22	companies	company	NOUN
ftr-366	1415	23	to	to	PART
ftr-366	1415	24	expatriate	expatriate	VERB
ftr-366	1415	25	.	.	PUNCT
ftr-366	1416	1	commentators	commentator	NOUN
ftr-366	1416	2	have	have	AUX
ftr-366	1416	3	suggested	suggest	VERB
ftr-366	1416	4	that	that	SCONJ
ftr-366	1416	5	the	the	DET
ftr-366	1416	6	u.s	u.s	PROPN
ftr-366	1416	7	.	.	PROPN
ftr-366	1416	8	reexamine	reexamine	VERB
ftr-366	1416	9	its	its	PRON
ftr-366	1416	10	reliance	reliance	NOUN
ftr-366	1416	11	on	on	ADP
ftr-366	1416	12	the	the	DET
ftr-366	1416	13	place	place	NOUN
ftr-366	1416	14	-	-	PUNCT
ftr-366	1416	15	of	of	ADP
ftr-366	1416	16	-	-	PUNCT
ftr-366	1416	17	incorporation	incorporation	NOUN
ftr-366	1416	18	rule	rule	NOUN
ftr-366	1416	19	to	to	PART
ftr-366	1416	20	determine	determine	VERB
ftr-366	1416	21	corporate	corporate	ADJ
ftr-366	1416	22	residence	residence	NOUN
ftr-366	1416	23	.	.	PUNCT
ftr-366	1417	1	298	298	NUM
ftr-366	1417	2	an	an	DET
ftr-366	1417	3	alternative	alternative	ADJ
ftr-366	1417	4	approach	approach	NOUN
ftr-366	1417	5	,	,	PUNCT
ftr-366	1417	6	used	use	VERB
ftr-366	1417	7	by	by	ADP
ftr-366	1417	8	many	many	ADJ
ftr-366	1417	9	countries	country	NOUN
ftr-366	1417	10	,	,	PUNCT
ftr-366	1417	11	looks	look	VERB
ftr-366	1417	12	to	to	ADP
ftr-366	1417	13	where	where	SCONJ
ftr-366	1417	14	the	the	DET
ftr-366	1417	15	corporation	corporation	NOUN
ftr-366	1417	16	is	be	AUX
ftr-366	1417	17	“	"	PUNCT
ftr-366	1417	18	managed	manage	VERB
ftr-366	1417	19	and	and	CCONJ
ftr-366	1417	20	controlled	control	VERB
ftr-366	1417	21	”	"	PUNCT
ftr-366	1417	22	to	to	PART
ftr-366	1417	23	determine	determine	VERB
ftr-366	1417	24	whether	whether	SCONJ
ftr-366	1417	25	it	it	PRON
ftr-366	1417	26	is	be	AUX
ftr-366	1417	27	a	a	DET
ftr-366	1417	28	resident	resident	NOUN
ftr-366	1417	29	.	.	PUNCT
ftr-366	1418	1	299	299	NUM
ftr-366	1418	2	another	another	DET
ftr-366	1418	3	suggestion	suggestion	NOUN
ftr-366	1418	4	has	have	AUX
ftr-366	1418	5	been	be	AUX
ftr-366	1418	6	to	to	PART
ftr-366	1418	7	lower	lower	VERB
ftr-366	1418	8	the	the	DET
ftr-366	1418	9	corporate	corporate	ADJ
ftr-366	1418	10	tax	tax	NOUN
ftr-366	1418	11	rate	rate	NOUN
ftr-366	1418	12	.	.	PUNCT
ftr-366	1419	1	300	300	NUM
ftr-366	1419	2	a	a	DET
ftr-366	1419	3	more	more	ADV
ftr-366	1419	4	radical	radical	ADJ
ftr-366	1419	5	suggestion	suggestion	NOUN
ftr-366	1419	6	is	be	AUX
ftr-366	1419	7	that	that	SCONJ
ftr-366	1419	8	the	the	DET
ftr-366	1419	9	u.s	u.s	PROPN
ftr-366	1419	10	.	.	PROPN
ftr-366	1419	11	should	should	AUX
ftr-366	1419	12	stop	stop	VERB
ftr-366	1419	13	taxing	tax	VERB
ftr-366	1419	14	the	the	DET
ftr-366	1419	15	worldwide	worldwide	ADJ
ftr-366	1419	16	(	(	PUNCT
ftr-366	1419	17	iii	iii	NOUN
ftr-366	1419	18	)	)	PUNCT
ftr-366	1419	19	the	the	DET
ftr-366	1419	20	basis	basis	NOUN
ftr-366	1419	21	of	of	ADP
ftr-366	1419	22	the	the	DET
ftr-366	1419	23	stock	stock	NOUN
ftr-366	1419	24	of	of	ADP
ftr-366	1419	25	any	any	DET
ftr-366	1419	26	shareholder	shareholder	NOUN
ftr-366	1419	27	in	in	ADP
ftr-366	1419	28	the	the	DET
ftr-366	1419	29	domestic	domestic	ADJ
ftr-366	1419	30	corporation	corporation	NOUN
ftr-366	1419	31	shall	shall	AUX
ftr-366	1419	32	be	be	AUX
ftr-366	1419	33	the	the	DET
ftr-366	1419	34	same	same	ADJ
ftr-366	1419	35	as	as	ADP
ftr-366	1419	36	the	the	DET
ftr-366	1419	37	basis	basis	NOUN
ftr-366	1419	38	of	of	ADP
ftr-366	1419	39	the	the	DET
ftr-366	1419	40	stock	stock	NOUN
ftr-366	1419	41	of	of	ADP
ftr-366	1419	42	the	the	DET
ftr-366	1419	43	shareholder	shareholder	NOUN
ftr-366	1419	44	in	in	ADP
ftr-366	1419	45	the	the	DET
ftr-366	1419	46	foreign	foreign	ADJ
ftr-366	1419	47	corporation	corporation	NOUN
ftr-366	1419	48	for	for	ADP
ftr-366	1419	49	which	which	PRON
ftr-366	1419	50	it	it	PRON
ftr-366	1419	51	is	be	AUX
ftr-366	1419	52	treated	treat	VERB
ftr-366	1419	53	as	as	SCONJ
ftr-366	1419	54	exchanged	exchange	VERB
ftr-366	1419	55	;	;	PUNCT
ftr-366	1419	56	and	and	CCONJ
ftr-366	1419	57	(	(	PUNCT
ftr-366	1419	58	iv	iv	X
ftr-366	1419	59	)	)	PUNCT
ftr-366	1419	60	the	the	DET
ftr-366	1419	61	transfer	transfer	NOUN
ftr-366	1419	62	of	of	ADP
ftr-366	1419	63	any	any	DET
ftr-366	1419	64	earnings	earning	NOUN
ftr-366	1419	65	and	and	CCONJ
ftr-366	1419	66	profits	profit	NOUN
ftr-366	1419	67	by	by	ADP
ftr-366	1419	68	reason	reason	NOUN
ftr-366	1419	69	of	of	ADP
ftr-366	1419	70	clause	clause	NOUN
ftr-366	1419	71	(	(	PUNCT
ftr-366	1419	72	i	i	NOUN
ftr-366	1419	73	)	)	PUNCT
ftr-366	1419	74	shall	shall	AUX
ftr-366	1419	75	be	be	AUX
ftr-366	1419	76	disregarded	disregard	VERB
ftr-366	1419	77	in	in	ADP
ftr-366	1419	78	determining	determine	VERB
ftr-366	1419	79	any	any	DET
ftr-366	1419	80	deemed	deemed	ADJ
ftr-366	1419	81	dividend	dividend	NOUN
ftr-366	1419	82	or	or	CCONJ
ftr-366	1419	83	foreign	foreign	ADJ
ftr-366	1419	84	tax	tax	NOUN
ftr-366	1419	85	creditable	creditable	ADJ
ftr-366	1419	86	to	to	ADP
ftr-366	1419	87	the	the	DET
ftr-366	1419	88	domestic	domestic	ADJ
ftr-366	1419	89	corporation	corporation	NOUN
ftr-366	1419	90	with	with	ADP
ftr-366	1419	91	respect	respect	NOUN
ftr-366	1419	92	to	to	ADP
ftr-366	1419	93	such	such	ADJ
ftr-366	1419	94	transfer	transfer	NOUN
ftr-366	1419	95	.	.	PUNCT
ftr-366	1420	1	s.	s.	PROPN
ftr-366	1420	2	2345	2345	NUM
ftr-366	1420	3	§	§	PROPN
ftr-366	1420	4	209(a	209(a	PROPN
ftr-366	1420	5	)	)	PUNCT
ftr-366	1420	6	,	,	PUNCT
ftr-366	1420	7	110th	110th	ADJ
ftr-366	1420	8	cong	cong	NOUN
ftr-366	1420	9	.	.	PUNCT
ftr-366	1421	1	1st	1st	ADJ
ftr-366	1421	2	session	session	NOUN
ftr-366	1421	3	,	,	PUNCT
ftr-366	1421	4	nov	nov	PROPN
ftr-366	1421	5	.	.	PROPN
ftr-366	1421	6	13	13	NUM
ftr-366	1421	7	,	,	PUNCT
ftr-366	1421	8	2007	2007	NUM
ftr-366	1421	9	.	.	PUNCT
ftr-366	1422	1	298	298	NUM
ftr-366	1422	2	.	.	PUNCT
ftr-366	1423	1	see	see	VERB
ftr-366	1423	2	kirsch	kirsch	PROPN
ftr-366	1423	3	,	,	PUNCT
ftr-366	1423	4	supra	supra	PROPN
ftr-366	1423	5	note	note	NOUN
ftr-366	1423	6	6	6	NUM
ftr-366	1423	7	,	,	PUNCT
ftr-366	1423	8	at	at	ADP
ftr-366	1423	9	580	580	NUM
ftr-366	1423	10	-	-	SYM
ftr-366	1423	11	86	86	NUM
ftr-366	1423	12	.	.	PUNCT
ftr-366	1424	1	299	299	NUM
ftr-366	1424	2	.	.	PUNCT
ftr-366	1424	3	see	see	VERB
ftr-366	1424	4	peterson	peterson	PROPN
ftr-366	1424	5	&	&	CCONJ
ftr-366	1424	6	cohen	cohen	PROPN
ftr-366	1424	7	,	,	PUNCT
ftr-366	1424	8	supra	supra	PROPN
ftr-366	1424	9	note	note	PROPN
ftr-366	1424	10	6	6	NUM
ftr-366	1424	11	,	,	PUNCT
ftr-366	1424	12	at	at	ADP
ftr-366	1424	13	183	183	NUM
ftr-366	1424	14	-	-	SYM
ftr-366	1424	15	84	84	NUM
ftr-366	1424	16	.	.	PUNCT
ftr-366	1425	1	for	for	ADP
ftr-366	1425	2	a	a	DET
ftr-366	1425	3	proposal	proposal	NOUN
ftr-366	1425	4	in	in	ADP
ftr-366	1425	5	the	the	DET
ftr-366	1425	6	current	current	ADJ
ftr-366	1425	7	congress	congress	PROPN
ftr-366	1425	8	adopting	adopt	VERB
ftr-366	1425	9	the	the	DET
ftr-366	1425	10	“	"	PUNCT
ftr-366	1425	11	management	management	NOUN
ftr-366	1425	12	and	and	CCONJ
ftr-366	1425	13	control	control	NOUN
ftr-366	1425	14	”	"	PUNCT
ftr-366	1425	15	standard	standard	NOUN
ftr-366	1425	16	,	,	PUNCT
ftr-366	1425	17	see	see	VERB
ftr-366	1425	18	the	the	DET
ftr-366	1425	19	manufacturing	manufacturing	NOUN
ftr-366	1425	20	,	,	PUNCT
ftr-366	1425	21	assembling	assembling	NOUN
ftr-366	1425	22	,	,	PUNCT
ftr-366	1425	23	development	development	NOUN
ftr-366	1425	24	,	,	PUNCT
ftr-366	1425	25	and	and	CCONJ
ftr-366	1425	26	export	export	NOUN
ftr-366	1425	27	in	in	ADP
ftr-366	1425	28	the	the	DET
ftr-366	1425	29	usa	usa	PROPN
ftr-366	1425	30	tax	tax	PROPN
ftr-366	1425	31	act	act	PROPN
ftr-366	1425	32	,	,	PUNCT
ftr-366	1425	33	s.	s.	PROPN
ftr-366	1425	34	3162	3162	NUM
ftr-366	1425	35	,	,	PUNCT
ftr-366	1425	36	110th	110th	ADJ
ftr-366	1425	37	cong	cong	NOUN
ftr-366	1425	38	.	.	PUNCT
ftr-366	1426	1	§	§	PROPN
ftr-366	1426	2	211	211	NUM
ftr-366	1426	3	(	(	PUNCT
ftr-366	1426	4	2008	2008	NUM
ftr-366	1426	5	)	)	PUNCT
ftr-366	1427	1	[	[	X
ftr-366	1427	2	made	make	VERB
ftr-366	1427	3	in	in	ADP
ftr-366	1427	4	the	the	DET
ftr-366	1427	5	usa	usa	PROPN
ftr-366	1427	6	tax	tax	PROPN
ftr-366	1427	7	act	act	PROPN
ftr-366	1427	8	]	]	PUNCT
ftr-366	1427	9	.	.	PUNCT
ftr-366	1428	1	300	300	NUM
ftr-366	1428	2	.	.	PUNCT
ftr-366	1428	3	see	see	VERB
ftr-366	1428	4	hale	hale	PROPN
ftr-366	1428	5	e.	e.	PROPN
ftr-366	1428	6	sheppard	sheppard	PROPN
ftr-366	1428	7	,	,	PUNCT
ftr-366	1428	8	fight	fight	NOUN
ftr-366	1428	9	or	or	CCONJ
ftr-366	1428	10	flight	flight	NOUN
ftr-366	1428	11	of	of	ADP
ftr-366	1428	12	u.s.-based	u.s.-based	ADJ
ftr-366	1428	13	multinational	multinational	ADJ
ftr-366	1428	14	businesses	business	NOUN
ftr-366	1428	15	:	:	PUNCT
ftr-366	1428	16	analyzing	analyze	VERB
ftr-366	1428	17	the	the	DET
ftr-366	1428	18	causes	cause	NOUN
ftr-366	1428	19	for	for	ADP
ftr-366	1428	20	,	,	PUNCT
ftr-366	1428	21	effects	effect	NOUN
ftr-366	1428	22	of	of	ADP
ftr-366	1428	23	,	,	PUNCT
ftr-366	1428	24	and	and	CCONJ
ftr-366	1428	25	solutions	solution	NOUN
ftr-366	1428	26	to	to	ADP
ftr-366	1428	27	the	the	DET
ftr-366	1428	28	corporate	corporate	ADJ
ftr-366	1428	29	inversion	inversion	NOUN
ftr-366	1428	30	trend	trend	NOUN
ftr-366	1428	31	,	,	PUNCT
ftr-366	1428	32	23	23	NUM
ftr-366	1428	33	nw	nw	PROPN
ftr-366	1428	34	.	.	PROPN
ftr-366	1428	35	j.	j.	PROPN
ftr-366	1428	36	int’l	int’l	PROPN
ftr-366	1428	37	l.	l.	PROPN
ftr-366	1428	38	&	&	CCONJ
ftr-366	1428	39	bus	bus	PROPN
ftr-366	1428	40	.	.	PUNCT
ftr-366	1429	1	551	551	NUM
ftr-366	1429	2	,	,	PUNCT
ftr-366	1429	3	571	571	NUM
ftr-366	1429	4	-	-	SYM
ftr-366	1429	5	72	72	NUM
ftr-366	1429	6	(	(	PUNCT
ftr-366	1429	7	2003	2003	NUM
ftr-366	1429	8	)	)	PUNCT
ftr-366	1429	9	.	.	PUNCT
ftr-366	1430	1	2008	2008	NUM
ftr-366	1430	2	]	]	PUNCT
ftr-366	1430	3	corporate	corporate	ADJ
ftr-366	1430	4	expatriation	expatriation	NOUN
ftr-366	1430	5	117	117	NUM
ftr-366	1430	6	income	income	NOUN
ftr-366	1430	7	of	of	ADP
ftr-366	1430	8	resident	resident	ADJ
ftr-366	1430	9	corporations	corporation	NOUN
ftr-366	1430	10	and	and	CCONJ
ftr-366	1430	11	adopt	adopt	VERB
ftr-366	1430	12	a	a	DET
ftr-366	1430	13	territorial	territorial	ADJ
ftr-366	1430	14	system	system	NOUN
ftr-366	1430	15	.	.	PUNCT
ftr-366	1431	1	301	301	NUM
ftr-366	1431	2	whatever	whatever	PRON
ftr-366	1431	3	the	the	DET
ftr-366	1431	4	merits	merit	NOUN
ftr-366	1431	5	of	of	ADP
ftr-366	1431	6	this	this	DET
ftr-366	1431	7	proposal	proposal	NOUN
ftr-366	1431	8	,	,	PUNCT
ftr-366	1431	9	such	such	ADJ
ftr-366	1431	10	major	major	ADJ
ftr-366	1431	11	reform	reform	NOUN
ftr-366	1431	12	is	be	AUX
ftr-366	1431	13	not	not	PART
ftr-366	1431	14	likely	likely	ADJ
ftr-366	1431	15	to	to	PART
ftr-366	1431	16	occur	occur	VERB
ftr-366	1431	17	soon	soon	ADV
ftr-366	1431	18	.	.	PUNCT
ftr-366	1432	1	302	302	NUM
ftr-366	1433	1	but	but	CCONJ
ftr-366	1433	2	congress	congress	PROPN
ftr-366	1433	3	can	can	AUX
ftr-366	1433	4	take	take	VERB
ftr-366	1433	5	some	some	DET
ftr-366	1433	6	steps	step	NOUN
ftr-366	1433	7	without	without	ADP
ftr-366	1433	8	making	make	VERB
ftr-366	1433	9	major	major	ADJ
ftr-366	1433	10	changes	change	NOUN
ftr-366	1433	11	to	to	ADP
ftr-366	1433	12	the	the	DET
ftr-366	1433	13	u.s	u.s	PROPN
ftr-366	1433	14	.	.	PROPN
ftr-366	1433	15	international	international	ADJ
ftr-366	1433	16	tax	tax	NOUN
ftr-366	1433	17	system	system	NOUN
ftr-366	1433	18	.	.	PUNCT
ftr-366	1434	1	in	in	ADP
ftr-366	1434	2	particular	particular	ADJ
ftr-366	1434	3	congress	congress	PROPN
ftr-366	1434	4	should	should	AUX
ftr-366	1434	5	reconsider	reconsider	VERB
ftr-366	1434	6	measures	measure	NOUN
ftr-366	1434	7	to	to	PART
ftr-366	1434	8	reduce	reduce	VERB
ftr-366	1434	9	earnings	earning	NOUN
ftr-366	1434	10	stripping	strip	VERB
ftr-366	1434	11	through	through	ADP
ftr-366	1434	12	related	relate	VERB
ftr-366	1434	13	party	party	NOUN
ftr-366	1434	14	interest	interest	NOUN
ftr-366	1434	15	payments	payment	NOUN
ftr-366	1434	16	.	.	PUNCT
ftr-366	1435	1	the	the	DET
ftr-366	1435	2	most	most	ADV
ftr-366	1435	3	comprehensive	comprehensive	ADJ
ftr-366	1435	4	approach	approach	NOUN
ftr-366	1435	5	is	be	AUX
ftr-366	1435	6	to	to	PART
ftr-366	1435	7	generally	generally	ADV
ftr-366	1435	8	strengthen	strengthen	VERB
ftr-366	1435	9	section	section	NOUN
ftr-366	1435	10	163(j	163(j	PROPN
ftr-366	1435	11	)	)	PUNCT
ftr-366	1435	12	.	.	PUNCT
ftr-366	1436	1	303	303	NUM
ftr-366	1436	2	however	however	ADV
ftr-366	1436	3	,	,	PUNCT
ftr-366	1436	4	if	if	SCONJ
ftr-366	1436	5	such	such	DET
ftr-366	1436	6	an	an	DET
ftr-366	1436	7	approach	approach	NOUN
ftr-366	1436	8	is	be	AUX
ftr-366	1436	9	not	not	PART
ftr-366	1436	10	politically	politically	ADV
ftr-366	1436	11	feasible	feasible	ADJ
ftr-366	1436	12	,	,	PUNCT
ftr-366	1436	13	then	then	ADV
ftr-366	1436	14	as	as	SCONJ
ftr-366	1436	15	suggested	suggest	VERB
ftr-366	1436	16	in	in	ADP
ftr-366	1436	17	part	part	PROPN
ftr-366	1436	18	iii	iii	NOUN
ftr-366	1436	19	,	,	PUNCT
ftr-366	1436	20	congress	congress	PROPN
ftr-366	1436	21	should	should	AUX
ftr-366	1436	22	consider	consider	VERB
ftr-366	1436	23	other	other	ADJ
ftr-366	1436	24	measures	measure	NOUN
ftr-366	1436	25	.	.	PUNCT
ftr-366	1437	1	congress	congress	PROPN
ftr-366	1437	2	should	should	AUX
ftr-366	1437	3	disallow	disallow	VERB
ftr-366	1437	4	a	a	DET
ftr-366	1437	5	deduction	deduction	NOUN
ftr-366	1437	6	for	for	ADP
ftr-366	1437	7	interest	interest	NOUN
ftr-366	1437	8	expense	expense	NOUN
ftr-366	1437	9	on	on	ADP
ftr-366	1437	10	related	relate	VERB
ftr-366	1437	11	party	party	NOUN
ftr-366	1437	12	debt	debt	NOUN
ftr-366	1437	13	used	use	VERB
ftr-366	1437	14	to	to	PART
ftr-366	1437	15	acquire	acquire	VERB
ftr-366	1437	16	stock	stock	NOUN
ftr-366	1437	17	in	in	ADP
ftr-366	1437	18	a	a	DET
ftr-366	1437	19	corporation	corporation	NOUN
ftr-366	1437	20	that	that	PRON
ftr-366	1437	21	directly	directly	ADV
ftr-366	1437	22	or	or	CCONJ
ftr-366	1437	23	indirectly	indirectly	ADV
ftr-366	1437	24	controls	control	VERB
ftr-366	1437	25	the	the	DET
ftr-366	1437	26	debtor	debtor	NOUN
ftr-366	1437	27	.	.	PUNCT
ftr-366	1438	1	alternatively	alternatively	ADV
ftr-366	1438	2	,	,	PUNCT
ftr-366	1438	3	congress	congress	PROPN
ftr-366	1438	4	could	could	AUX
ftr-366	1438	5	amend	amend	VERB
ftr-366	1438	6	section	section	NOUN
ftr-366	1438	7	163(j	163(j	PROPN
ftr-366	1438	8	)	)	PUNCT
ftr-366	1438	9	to	to	PART
ftr-366	1438	10	provide	provide	VERB
ftr-366	1438	11	that	that	PRON
ftr-366	1438	12	,	,	PUNCT
ftr-366	1438	13	for	for	ADP
ftr-366	1438	14	purposes	purpose	NOUN
ftr-366	1438	15	of	of	ADP
ftr-366	1438	16	determining	determine	VERB
ftr-366	1438	17	the	the	DET
ftr-366	1438	18	debt	debt	NOUN
ftr-366	1438	19	to	to	ADP
ftr-366	1438	20	equity	equity	NOUN
ftr-366	1438	21	ratio	ratio	NOUN
ftr-366	1438	22	,	,	PUNCT
ftr-366	1438	23	debtfinanced	debtfinance	VERB
ftr-366	1438	24	stock	stock	NOUN
ftr-366	1438	25	in	in	ADP
ftr-366	1438	26	a	a	DET
ftr-366	1438	27	corporation	corporation	NOUN
ftr-366	1438	28	that	that	PRON
ftr-366	1438	29	controls	control	VERB
ftr-366	1438	30	the	the	DET
ftr-366	1438	31	debtor	debtor	NOUN
ftr-366	1438	32	shall	shall	AUX
ftr-366	1438	33	have	have	VERB
ftr-366	1438	34	a	a	DET
ftr-366	1438	35	zero	zero	NUM
ftr-366	1438	36	basis	basis	NOUN
ftr-366	1438	37	.	.	PUNCT
ftr-366	1439	1	such	such	DET
ftr-366	1439	2	a	a	DET
ftr-366	1439	3	provision	provision	NOUN
ftr-366	1439	4	would	would	AUX
ftr-366	1439	5	increase	increase	VERB
ftr-366	1439	6	the	the	DET
ftr-366	1439	7	taxpayer	taxpayer	NOUN
ftr-366	1439	8	’s	’s	PART
ftr-366	1439	9	debt	debt	NOUN
ftr-366	1439	10	to	to	ADP
ftr-366	1439	11	equity	equity	NOUN
ftr-366	1439	12	ratio	ratio	NOUN
ftr-366	1439	13	,	,	PUNCT
ftr-366	1439	14	making	make	VERB
ftr-366	1439	15	it	it	PRON
ftr-366	1439	16	more	more	ADV
ftr-366	1439	17	likely	likely	ADJ
ftr-366	1439	18	that	that	SCONJ
ftr-366	1439	19	the	the	DET
ftr-366	1439	20	related	relate	VERB
ftr-366	1439	21	party	party	NOUN
ftr-366	1439	22	interest	interest	NOUN
ftr-366	1439	23	will	will	AUX
ftr-366	1439	24	be	be	AUX
ftr-366	1439	25	nondeductible	nondeductible	ADJ
ftr-366	1439	26	.	.	PUNCT
ftr-366	1440	1	301	301	NUM
ftr-366	1440	2	.	.	PUNCT
ftr-366	1440	3	see	see	VERB
ftr-366	1440	4	steven	steven	PROPN
ftr-366	1440	5	v.	v.	PROPN
ftr-366	1440	6	melnik	melnik	X
ftr-366	1440	7	,	,	PUNCT
ftr-366	1440	8	corporate	corporate	ADJ
ftr-366	1440	9	expatriations	expatriation	NOUN
ftr-366	1440	10	–	–	PUNCT
ftr-366	1440	11	the	the	DET
ftr-366	1440	12	tip	tip	NOUN
ftr-366	1440	13	of	of	ADP
ftr-366	1440	14	the	the	DET
ftr-366	1440	15	iceberg	iceberg	NOUN
ftr-366	1440	16	:	:	PUNCT
ftr-366	1440	17	restoring	restore	VERB
ftr-366	1440	18	the	the	DET
ftr-366	1440	19	competitiveness	competitiveness	NOUN
ftr-366	1440	20	of	of	ADP
ftr-366	1440	21	the	the	DET
ftr-366	1440	22	united	united	PROPN
ftr-366	1440	23	states	states	PROPN
ftr-366	1440	24	in	in	ADP
ftr-366	1440	25	the	the	DET
ftr-366	1440	26	global	global	ADJ
ftr-366	1440	27	marketplace	marketplace	NOUN
ftr-366	1440	28	,	,	PUNCT
ftr-366	1440	29	8	8	NUM
ftr-366	1440	30	n.y.u	n.y.u	NOUN
ftr-366	1440	31	.	.	PUNCT
ftr-366	1441	1	j.	j.	PROPN
ftr-366	1441	2	legis	legis	PROPN
ftr-366	1441	3	.	.	PUNCT
ftr-366	1441	4	&	&	CCONJ
ftr-366	1441	5	pub	pub	NOUN
ftr-366	1441	6	.	.	PUNCT
ftr-366	1442	1	pol’y	pol’y	NOUN
ftr-366	1442	2	81	81	NUM
ftr-366	1442	3	,	,	PUNCT
ftr-366	1442	4	116	116	NUM
ftr-366	1442	5	(	(	PUNCT
ftr-366	1442	6	2005	2005	NUM
ftr-366	1442	7	)	)	PUNCT
ftr-366	1442	8	.	.	PUNCT
ftr-366	1443	1	302	302	NUM
ftr-366	1443	2	.	.	PUNCT
ftr-366	1444	1	see	see	VERB
ftr-366	1444	2	kirsch	kirsch	PROPN
ftr-366	1444	3	,	,	PUNCT
ftr-366	1444	4	supra	supra	PROPN
ftr-366	1444	5	note	note	NOUN
ftr-366	1444	6	6	6	NUM
ftr-366	1444	7	,	,	PUNCT
ftr-366	1444	8	at	at	ADP
ftr-366	1444	9	550	550	NUM
ftr-366	1444	10	-	-	SYM
ftr-366	1444	11	51	51	NUM
ftr-366	1444	12	(	(	PUNCT
ftr-366	1444	13	assuming	assume	VERB
ftr-366	1444	14	that	that	SCONJ
ftr-366	1444	15	the	the	DET
ftr-366	1444	16	u.s	u.s	PROPN
ftr-366	1444	17	.	.	PROPN
ftr-366	1444	18	will	will	AUX
ftr-366	1444	19	retain	retain	VERB
ftr-366	1444	20	a	a	DET
ftr-366	1444	21	residence	residence	NOUN
ftr-366	1444	22	-	-	PUNCT
ftr-366	1444	23	based	base	VERB
ftr-366	1444	24	tax	tax	NOUN
ftr-366	1444	25	system	system	NOUN
ftr-366	1444	26	that	that	PRON
ftr-366	1444	27	taxes	tax	VERB
ftr-366	1444	28	domestic	domestic	ADJ
ftr-366	1444	29	corporations	corporation	NOUN
ftr-366	1444	30	,	,	PUNCT
ftr-366	1444	31	however	however	ADV
ftr-366	1444	32	defined	define	VERB
ftr-366	1444	33	,	,	PUNCT
ftr-366	1444	34	on	on	ADP
ftr-366	1444	35	their	their	PRON
ftr-366	1444	36	worldwide	worldwide	ADJ
ftr-366	1444	37	income	income	NOUN
ftr-366	1444	38	,	,	PUNCT
ftr-366	1444	39	and	and	CCONJ
ftr-366	1444	40	providing	provide	VERB
ftr-366	1444	41	a	a	DET
ftr-366	1444	42	foreign	foreign	ADJ
ftr-366	1444	43	tax	tax	NOUN
ftr-366	1444	44	credit	credit	NOUN
ftr-366	1444	45	to	to	PART
ftr-366	1444	46	alleviate	alleviate	VERB
ftr-366	1444	47	the	the	DET
ftr-366	1444	48	potential	potential	NOUN
ftr-366	1444	49	for	for	ADP
ftr-366	1444	50	double	double	ADJ
ftr-366	1444	51	taxation	taxation	NOUN
ftr-366	1444	52	)	)	PUNCT
ftr-366	1444	53	.	.	PUNCT
ftr-366	1445	1	303	303	X
ftr-366	1445	2	.	.	PUNCT
ftr-366	1446	1	a	a	DET
ftr-366	1446	2	proposal	proposal	NOUN
ftr-366	1446	3	in	in	ADP
ftr-366	1446	4	the	the	DET
ftr-366	1446	5	current	current	ADJ
ftr-366	1446	6	congress	congress	PROPN
ftr-366	1446	7	would	would	AUX
ftr-366	1446	8	,	,	PUNCT
ftr-366	1446	9	among	among	ADP
ftr-366	1446	10	other	other	ADJ
ftr-366	1446	11	things	thing	NOUN
ftr-366	1446	12	,	,	PUNCT
ftr-366	1446	13	eliminate	eliminate	VERB
ftr-366	1446	14	the	the	DET
ftr-366	1446	15	1.5	1.5	NUM
ftr-366	1446	16	to	to	PART
ftr-366	1446	17	1	1	NUM
ftr-366	1446	18	debt	debt	NOUN
ftr-366	1446	19	to	to	ADP
ftr-366	1446	20	equity	equity	NOUN
ftr-366	1446	21	ratio	ratio	NOUN
ftr-366	1446	22	threshold	threshold	NOUN
ftr-366	1446	23	,	,	PUNCT
ftr-366	1446	24	and	and	CCONJ
ftr-366	1446	25	lower	lower	VERB
ftr-366	1446	26	the	the	DET
ftr-366	1446	27	50	50	NUM
ftr-366	1446	28	%	%	NOUN
ftr-366	1446	29	threshold	threshold	NOUN
ftr-366	1446	30	for	for	ADP
ftr-366	1446	31	“	"	PUNCT
ftr-366	1446	32	excess	excess	ADJ
ftr-366	1446	33	interest	interest	NOUN
ftr-366	1446	34	expense	expense	NOUN
ftr-366	1446	35	”	"	PUNCT
ftr-366	1446	36	to	to	ADP
ftr-366	1446	37	25	25	NUM
ftr-366	1446	38	%	%	NOUN
ftr-366	1446	39	.	.	PUNCT
ftr-366	1447	1	made	make	VERB
ftr-366	1447	2	in	in	ADP
ftr-366	1447	3	the	the	DET
ftr-366	1447	4	usa	usa	PROPN
ftr-366	1447	5	tax	tax	PROPN
ftr-366	1447	6	act	act	PROPN
ftr-366	1447	7	,	,	PUNCT
ftr-366	1447	8	s.	s.	PROPN
ftr-366	1447	9	3162	3162	NUM
ftr-366	1447	10	,	,	PUNCT
ftr-366	1447	11	110	110	NUM
ftr-366	1447	12	th	th	NUM
ftr-366	1447	13	cong	cong	NOUN
ftr-366	1447	14	.	.	PUNCT
ftr-366	1448	1	§	§	PROPN
ftr-366	1448	2	224	224	NUM
ftr-366	1448	3	(	(	PUNCT
ftr-366	1448	4	2008	2008	NUM
ftr-366	1448	5	)	)	PUNCT
ftr-366	1448	6	.	.	PUNCT
ftr-366	1449	1	the	the	DET
ftr-366	1449	2	president	president	NOUN
ftr-366	1449	3	’s	’s	PART
ftr-366	1449	4	proposed	propose	VERB
ftr-366	1449	5	fiscal	fiscal	ADJ
ftr-366	1449	6	2009	2009	NUM
ftr-366	1449	7	budget	budget	NOUN
ftr-366	1449	8	contained	contain	VERB
ftr-366	1449	9	a	a	DET
ftr-366	1449	10	provision	provision	NOUN
ftr-366	1449	11	that	that	PRON
ftr-366	1449	12	would	would	AUX
ftr-366	1449	13	tighten	tighten	VERB
ftr-366	1449	14	§	§	PROPN
ftr-366	1449	15	163(j	163(j	PROPN
ftr-366	1449	16	)	)	PUNCT
ftr-366	1449	17	for	for	ADP
ftr-366	1449	18	expatriated	expatriated	ADJ
ftr-366	1449	19	entities	entity	NOUN
ftr-366	1449	20	.	.	PUNCT
ftr-366	1450	1	staff	staff	NOUN
ftr-366	1450	2	of	of	ADP
ftr-366	1450	3	joint	joint	ADJ
ftr-366	1450	4	comm	comm	NOUN
ftr-366	1450	5	.	.	PUNCT
ftr-366	1451	1	on	on	ADP
ftr-366	1451	2	taxation	taxation	NOUN
ftr-366	1451	3	,	,	PUNCT
ftr-366	1451	4	110	110	NUM
ftr-366	1451	5	th	th	NUM
ftr-366	1451	6	cong	cong	NOUN
ftr-366	1451	7	.	.	PUNCT
ftr-366	1451	8	,	,	PUNCT
ftr-366	1451	9	description	description	NOUN
ftr-366	1451	10	of	of	ADP
ftr-366	1451	11	revenue	revenue	NOUN
ftr-366	1451	12	provisions	provision	NOUN
ftr-366	1451	13	contained	contain	VERB
ftr-366	1451	14	in	in	ADP
ftr-366	1451	15	the	the	DET
ftr-366	1451	16	president	president	NOUN
ftr-366	1451	17	’s	’s	PART
ftr-366	1451	18	fiscal	fiscal	ADJ
ftr-366	1451	19	year	year	NOUN
ftr-366	1451	20	2009	2009	NUM
ftr-366	1451	21	budget	budget	NOUN
ftr-366	1451	22	proposal	proposal	NOUN
ftr-366	1451	23	,	,	PUNCT
ftr-366	1451	24	jcs-1	jcs-1	NOUN
ftr-366	1451	25	-	-	SYM
ftr-366	1451	26	08	08	NUM
ftr-366	1451	27	no	no	NOUN
ftr-366	1451	28	.	.	PROPN
ftr-366	1451	29	6	6	NUM
ftr-366	1451	30	,	,	PUNCT
ftr-366	1451	31	2008	2008	NUM
ftr-366	1451	32	wl	wl	SYM
ftr-366	1451	33	2485227	2485227	NUM
ftr-366	1451	34	(	(	PUNCT
ftr-366	1451	35	2008	2008	NUM
ftr-366	1451	36	)	)	PUNCT
ftr-366	1451	37	.	.	PUNCT
ftr-366	1452	1	118	118	NUM
ftr-366	1452	2	florida	florida	PROPN
ftr-366	1452	3	tax	tax	NOUN
ftr-366	1452	4	review	review	NOUN
ftr-366	1452	5	[	[	X
ftr-366	1452	6	vol	vol	NOUN
ftr-366	1452	7	.	.	PUNCT
ftr-366	1452	8	9:2	9:2	NUM