id	sid	tid	token	lemma	pos
ftr-368	1	1	holo5	holo5	PROPN
ftr-368	1	2	_	_	PUNCT
ftr-368	1	3	stb	stb	PROPN
ftr-368	1	4	final	final	ADJ
ftr-368	1	5	_	_	NOUN
ftr-368	1	6	1	1	NUM
ftr-368	1	7	-	-	SYM
ftr-368	1	8	15	15	NUM
ftr-368	1	9	-	-	SYM
ftr-368	1	10	09	09	NUM
ftr-368	1	11	florida	florida	PROPN
ftr-368	1	12	tax	tax	NOUN
ftr-368	1	13	review	review	NOUN
ftr-368	1	14	volume	volume	NOUN
ftr-368	1	15	9	9	NUM
ftr-368	1	16	2008	2008	NUM
ftr-368	1	17	number	number	NOUN
ftr-368	1	18	3	3	NUM
ftr-368	1	19	161	161	NUM
ftr-368	1	20	taxing	tax	VERB
ftr-368	1	21	the	the	DET
ftr-368	1	22	business	business	NOUN
ftr-368	1	23	of	of	ADP
ftr-368	1	24	sports	sport	NOUN
ftr-368	1	25	by	by	ADP
ftr-368	1	26	robert	robert	PROPN
ftr-368	1	27	holo	holo	PROPN
ftr-368	1	28	jonathan	jonathan	PROPN
ftr-368	1	29	talansky	talansky	PROPN
ftr-368	1	30	part	part	NOUN
ftr-368	1	31	i	i	NOUN
ftr-368	1	32	–	–	PUNCT
ftr-368	1	33	introduction	introduction	NOUN
ftr-368	1	34	…	…	PUNCT
ftr-368	1	35	…	…	PUNCT
ftr-368	1	36	…	…	PUNCT
ftr-368	1	37	…	…	PUNCT
ftr-368	1	38	…	…	PUNCT
ftr-368	1	39	…	…	PUNCT
ftr-368	1	40	…	…	PUNCT
ftr-368	1	41	…	…	PUNCT
ftr-368	1	42	…	…	PUNCT
ftr-368	1	43	…	…	PUNCT
ftr-368	1	44	…	…	PUNCT
ftr-368	1	45	...	...	PUNCT
ftr-368	1	46	…	…	PUNCT
ftr-368	1	47	…	…	PUNCT
ftr-368	1	48	…	…	PUNCT
ftr-368	1	49	…	…	PUNCT
ftr-368	1	50	…	…	PUNCT
ftr-368	1	51	…	…	PUNCT
ftr-368	1	52	…	…	SYM
ftr-368	1	53	162	162	NUM
ftr-368	1	54	part	part	NOUN
ftr-368	1	55	ii	ii	PROPN
ftr-368	1	56	–	–	PUNCT
ftr-368	1	57	prepaid	prepay	VERB
ftr-368	1	58	income	income	NOUN
ftr-368	1	59	…	…	PUNCT
ftr-368	1	60	…	…	PUNCT
ftr-368	1	61	…	…	PUNCT
ftr-368	1	62	…	…	PUNCT
ftr-368	1	63	…	…	PUNCT
ftr-368	1	64	…	…	PUNCT
ftr-368	1	65	…	…	PUNCT
ftr-368	1	66	…	…	PUNCT
ftr-368	1	67	…	…	PUNCT
ftr-368	1	68	…	…	PUNCT
ftr-368	1	69	…	…	PUNCT
ftr-368	1	70	…	…	PUNCT
ftr-368	1	71	…	…	PUNCT
ftr-368	1	72	…	…	PUNCT
ftr-368	1	73	…	…	PUNCT
ftr-368	1	74	…	…	PUNCT
ftr-368	1	75	…	…	PUNCT
ftr-368	1	76	..	..	SYM
ftr-368	1	77	163	163	NUM
ftr-368	1	78	a.	a.	NOUN
ftr-368	1	79	taxation	taxation	NOUN
ftr-368	1	80	of	of	ADP
ftr-368	1	81	prepaid	prepaid	ADJ
ftr-368	1	82	income	income	NOUN
ftr-368	1	83	–	–	PUNCT
ftr-368	1	84	overview	overview	NOUN
ftr-368	1	85	…	…	PUNCT
ftr-368	1	86	…	…	PUNCT
ftr-368	1	87	…	…	PUNCT
ftr-368	1	88	…	…	PUNCT
ftr-368	1	89	…	…	PUNCT
ftr-368	1	90	…	…	PUNCT
ftr-368	1	91	…	…	PUNCT
ftr-368	1	92	…	…	PUNCT
ftr-368	1	93	...	...	PUNCT
ftr-368	1	94	164	164	NUM
ftr-368	1	95	b.	b.	PROPN
ftr-368	1	96	advance	advance	NOUN
ftr-368	1	97	payments	payment	NOUN
ftr-368	1	98	:	:	PUNCT
ftr-368	1	99	sponsorship	sponsorship	NOUN
ftr-368	1	100	and	and	CCONJ
ftr-368	1	101	broadcast	broadcast	NOUN
ftr-368	1	102	agreements	agreement	NOUN
ftr-368	1	103	..	..	PUNCT
ftr-368	1	104	170	170	NUM
ftr-368	1	105	c.	c.	NOUN
ftr-368	1	106	advance	advance	NOUN
ftr-368	1	107	payments	payment	NOUN
ftr-368	1	108	:	:	PUNCT
ftr-368	1	109	ticket	ticket	NOUN
ftr-368	1	110	sales	sale	NOUN
ftr-368	1	111	&	&	CCONJ
ftr-368	1	112	seat	seat	NOUN
ftr-368	1	113	licensing	licensing	NOUN
ftr-368	1	114	…	…	PUNCT
ftr-368	1	115	…	…	PUNCT
ftr-368	1	116	…	…	PUNCT
ftr-368	1	117	…	…	PUNCT
ftr-368	1	118	..	..	SYM
ftr-368	1	119	178	178	NUM
ftr-368	1	120	d.	d.	NOUN
ftr-368	1	121	continuing	continue	VERB
ftr-368	1	122	viability	viability	NOUN
ftr-368	1	123	of	of	ADP
ftr-368	1	124	the	the	DET
ftr-368	1	125	“	"	PUNCT
ftr-368	1	126	certainty	certainty	NOUN
ftr-368	1	127	of	of	ADP
ftr-368	1	128	performance	performance	NOUN
ftr-368	1	129	”	"	PUNCT
ftr-368	1	130	standard	standard	NOUN
ftr-368	1	131	…	…	SYM
ftr-368	1	132	…	…	PUNCT
ftr-368	1	133	…	…	PUNCT
ftr-368	1	134	…	…	PUNCT
ftr-368	1	135	…	…	PUNCT
ftr-368	1	136	…	…	PUNCT
ftr-368	1	137	…	…	PUNCT
ftr-368	1	138	…	…	PUNCT
ftr-368	1	139	…	…	PUNCT
ftr-368	1	140	…	…	PUNCT
ftr-368	1	141	…	…	PUNCT
ftr-368	1	142	…	…	PUNCT
ftr-368	1	143	…	…	PUNCT
ftr-368	1	144	…	…	PUNCT
ftr-368	1	145	…	…	PUNCT
ftr-368	1	146	…	…	PUNCT
ftr-368	1	147	…	…	PUNCT
ftr-368	1	148	…	…	PUNCT
ftr-368	1	149	…	…	PUNCT
ftr-368	1	150	…	…	PUNCT
ftr-368	1	151	…	…	PUNCT
ftr-368	1	152	…	…	SYM
ftr-368	1	153	.181	.181	NUM
ftr-368	1	154	part	part	NOUN
ftr-368	1	155	iii	iii	NUM
ftr-368	1	156	sports	sport	NOUN
ftr-368	1	157	franchises	franchise	NOUN
ftr-368	1	158	and	and	CCONJ
ftr-368	1	159	player	player	NOUN
ftr-368	1	160	contracts	contract	NOUN
ftr-368	1	161	…	…	PUNCT
ftr-368	1	162	…	…	PUNCT
ftr-368	1	163	…	…	PUNCT
ftr-368	1	164	...	...	PUNCT
ftr-368	1	165	…	…	PUNCT
ftr-368	1	166	185	185	NUM
ftr-368	1	167	a.	a.	NOUN
ftr-368	1	168	taxation	taxation	NOUN
ftr-368	1	169	of	of	ADP
ftr-368	1	170	sports	sport	NOUN
ftr-368	1	171	intangibles	intangible	NOUN
ftr-368	1	172	–	–	PUNCT
ftr-368	1	173	pre-2004	pre-2004	NOUN
ftr-368	1	174	…	…	PUNCT
ftr-368	1	175	…	…	PUNCT
ftr-368	1	176	…	…	PUNCT
ftr-368	1	177	…	…	PUNCT
ftr-368	1	178	…	…	PUNCT
ftr-368	1	179	…	…	PUNCT
ftr-368	1	180	.......	.......	SYM
ftr-368	1	181	185	185	NUM
ftr-368	1	182	b.	b.	NOUN
ftr-368	1	183	sports	sport	NOUN
ftr-368	1	184	intangibles	intangible	NOUN
ftr-368	1	185	and	and	CCONJ
ftr-368	1	186	the	the	DET
ftr-368	1	187	american	american	ADJ
ftr-368	1	188	jobs	jobs	PROPN
ftr-368	1	189	creation	creation	PROPN
ftr-368	1	190	act	act	NOUN
ftr-368	1	191	of	of	ADP
ftr-368	1	192	2004	2004	NUM
ftr-368	1	193	…	…	SYM
ftr-368	1	194	…	…	PUNCT
ftr-368	1	195	…	…	PUNCT
ftr-368	1	196	…	…	PUNCT
ftr-368	1	197	…	…	PUNCT
ftr-368	1	198	…	…	PUNCT
ftr-368	1	199	…	…	PUNCT
ftr-368	1	200	…	…	PUNCT
ftr-368	1	201	…	…	PUNCT
ftr-368	1	202	…	…	PUNCT
ftr-368	1	203	…	…	PUNCT
ftr-368	1	204	…	…	PUNCT
ftr-368	1	205	…	…	PUNCT
ftr-368	1	206	…	…	PUNCT
ftr-368	1	207	…	…	PUNCT
ftr-368	1	208	…	…	PUNCT
ftr-368	1	209	…	…	PUNCT
ftr-368	1	210	…	…	PUNCT
ftr-368	1	211	…	…	PUNCT
ftr-368	1	212	…	…	PUNCT
ftr-368	1	213	…	…	SYM
ftr-368	1	214	.201	.201	NUM
ftr-368	1	215	c.	c.	NOUN
ftr-368	1	216	measuring	measure	VERB
ftr-368	1	217	the	the	DET
ftr-368	1	218	effect	effect	NOUN
ftr-368	1	219	of	of	ADP
ftr-368	1	220	the	the	DET
ftr-368	1	221	jobs	job	NOUN
ftr-368	1	222	act	act	VERB
ftr-368	1	223	on	on	ADP
ftr-368	1	224	sports	sport	NOUN
ftr-368	1	225	franchise	franchise	NOUN
ftr-368	1	226	values	value	NOUN
ftr-368	1	227	…	…	PUNCT
ftr-368	1	228	…	…	PUNCT
ftr-368	1	229	…	…	PUNCT
ftr-368	1	230	…	…	PUNCT
ftr-368	1	231	…	…	PUNCT
ftr-368	1	232	…	…	PUNCT
ftr-368	1	233	…	…	PUNCT
ftr-368	1	234	…	…	PUNCT
ftr-368	1	235	…	…	PUNCT
ftr-368	1	236	…	…	PUNCT
ftr-368	1	237	…	…	PUNCT
ftr-368	1	238	…	…	PUNCT
ftr-368	1	239	…	…	PUNCT
ftr-368	1	240	…	…	PUNCT
ftr-368	1	241	…	…	PUNCT
ftr-368	1	242	…	…	PUNCT
ftr-368	1	243	…	…	PUNCT
ftr-368	1	244	…	…	PUNCT
ftr-368	1	245	…	…	PUNCT
ftr-368	1	246	…	…	PUNCT
ftr-368	1	247	…	…	PUNCT
ftr-368	1	248	…	…	PUNCT
ftr-368	1	249	…	…	SYM
ftr-368	1	250	.203	.203	NUM
ftr-368	1	251	d.	d.	PROPN
ftr-368	1	252	individual	individual	ADJ
ftr-368	1	253	player	player	NOUN
ftr-368	1	254	contracts	contract	NOUN
ftr-368	1	255	–	–	PUNCT
ftr-368	1	256	collateral	collateral	ADJ
ftr-368	1	257	tax	tax	NOUN
ftr-368	1	258	issues	issue	NOUN
ftr-368	1	259	…	…	PUNCT
ftr-368	1	260	…	…	PUNCT
ftr-368	1	261	…	…	PUNCT
ftr-368	1	262	…	…	SYM
ftr-368	1	263	207	207	NUM
ftr-368	1	264	part	part	NOUN
ftr-368	1	265	iv	iv	NUM
ftr-368	1	266	the	the	DET
ftr-368	1	267	home	home	NOUN
ftr-368	1	268	-	-	PUNCT
ftr-368	1	269	run	run	NOUN
ftr-368	1	270	ball	ball	NOUN
ftr-368	1	271	…	…	SYM
ftr-368	1	272	…	…	PUNCT
ftr-368	1	273	…	…	PUNCT
ftr-368	1	274	…	…	PUNCT
ftr-368	1	275	…	…	PUNCT
ftr-368	1	276	…	…	PUNCT
ftr-368	1	277	…	…	PUNCT
ftr-368	1	278	…	…	PUNCT
ftr-368	1	279	…	…	PUNCT
ftr-368	1	280	…	…	PUNCT
ftr-368	1	281	…	…	PUNCT
ftr-368	1	282	…	…	PUNCT
ftr-368	1	283	…	…	PUNCT
ftr-368	1	284	…	…	PUNCT
ftr-368	1	285	…	…	SYM
ftr-368	1	286	.209	.209	NUM
ftr-368	1	287	part	part	NOUN
ftr-368	1	288	v	v	NOUN
ftr-368	1	289	–	–	PUNCT
ftr-368	1	290	conclusion	conclusion	NOUN
ftr-368	1	291	…	…	PUNCT
ftr-368	1	292	…	…	PUNCT
ftr-368	1	293	…	…	PUNCT
ftr-368	1	294	…	…	PUNCT
ftr-368	1	295	…	…	PUNCT
ftr-368	1	296	…	…	PUNCT
ftr-368	1	297	…	…	PUNCT
ftr-368	1	298	…	…	PUNCT
ftr-368	1	299	…	…	PUNCT
ftr-368	1	300	…	…	PUNCT
ftr-368	1	301	…	…	PUNCT
ftr-368	1	302	…	…	PUNCT
ftr-368	1	303	…	…	PUNCT
ftr-368	1	304	…	…	PUNCT
ftr-368	1	305	…	…	PUNCT
ftr-368	1	306	…	…	PUNCT
ftr-368	1	307	…	…	PUNCT
ftr-368	1	308	…	…	PUNCT
ftr-368	1	309	…	…	SYM
ftr-368	1	310	215	215	NUM
ftr-368	1	311	©	©	PROPN
ftr-368	1	312	2008	2008	NUM
ftr-368	1	313	robert	robert	PROPN
ftr-368	1	314	holo	holo	PROPN
ftr-368	1	315	&	&	CCONJ
ftr-368	1	316	jonathan	jonathan	PROPN
ftr-368	1	317	talansky	talansky	PROPN
ftr-368	1	318	162	162	NUM
ftr-368	1	319	florida	florida	PROPN
ftr-368	1	320	tax	tax	NOUN
ftr-368	1	321	review	review	NOUN
ftr-368	1	322	[	[	X
ftr-368	1	323	vol	vol	NOUN
ftr-368	1	324	.	.	PUNCT
ftr-368	2	1	9:3	9:3	NUM
ftr-368	2	2	part	part	NOUN
ftr-368	3	1	i	i	PRON
ftr-368	3	2	introduction	introduction	NOUN
ftr-368	3	3	*	*	PUNCT
ftr-368	3	4	“	"	PUNCT
ftr-368	3	5	the	the	DET
ftr-368	3	6	rising	rise	VERB
ftr-368	3	7	value	value	NOUN
ftr-368	3	8	of	of	ADP
ftr-368	3	9	american	american	ADJ
ftr-368	3	10	professional	professional	ADJ
ftr-368	3	11	franchises	franchise	NOUN
ftr-368	3	12	,	,	PUNCT
ftr-368	3	13	together	together	ADV
ftr-368	3	14	with	with	ADP
ftr-368	3	15	league	league	NOUN
ftr-368	3	16	expansions	expansion	NOUN
ftr-368	3	17	and	and	CCONJ
ftr-368	3	18	more	more	ADJ
ftr-368	3	19	sale	sale	NOUN
ftr-368	3	20	transactions	transaction	NOUN
ftr-368	3	21	,	,	PUNCT
ftr-368	3	22	has	have	AUX
ftr-368	3	23	caused	cause	VERB
ftr-368	3	24	the	the	DET
ftr-368	3	25	internal	internal	ADJ
ftr-368	3	26	revenue	revenue	NOUN
ftr-368	3	27	service	service	NOUN
ftr-368	3	28	to	to	PART
ftr-368	3	29	take	take	VERB
ftr-368	3	30	interest	interest	NOUN
ftr-368	3	31	.	.	PUNCT
ftr-368	3	32	”	"	PUNCT
ftr-368	4	1	1	1	NUM
ftr-368	4	2	major	major	ADJ
ftr-368	4	3	professional	professional	ADJ
ftr-368	4	4	sports	sport	NOUN
ftr-368	4	5	in	in	ADP
ftr-368	4	6	america	america	PROPN
ftr-368	4	7	,	,	PUNCT
ftr-368	4	8	according	accord	VERB
ftr-368	4	9	to	to	ADP
ftr-368	4	10	several	several	ADJ
ftr-368	4	11	estimates	estimate	NOUN
ftr-368	4	12	,	,	PUNCT
ftr-368	4	13	is	be	AUX
ftr-368	4	14	a	a	DET
ftr-368	4	15	$	$	SYM
ftr-368	4	16	225	225	NUM
ftr-368	4	17	billion	billion	NUM
ftr-368	4	18	industry	industry	NOUN
ftr-368	4	19	.	.	PUNCT
ftr-368	5	1	while	while	SCONJ
ftr-368	5	2	fan	fan	NOUN
ftr-368	5	3	interest	interest	NOUN
ftr-368	5	4	may	may	AUX
ftr-368	5	5	wax	wax	VERB
ftr-368	5	6	and	and	CCONJ
ftr-368	5	7	wane	wane	NOUN
ftr-368	5	8	as	as	SCONJ
ftr-368	5	9	athletes	athlete	NOUN
ftr-368	5	10	and	and	CCONJ
ftr-368	5	11	organizations	organization	NOUN
ftr-368	5	12	are	be	AUX
ftr-368	5	13	beset	beset	VERB
ftr-368	5	14	by	by	ADP
ftr-368	5	15	scandal	scandal	NOUN
ftr-368	5	16	and	and	CCONJ
ftr-368	5	17	,	,	PUNCT
ftr-368	5	18	even	even	ADV
ftr-368	5	19	worse	bad	ADJ
ftr-368	5	20	,	,	PUNCT
ftr-368	5	21	mediocrity	mediocrity	NOUN
ftr-368	5	22	,	,	PUNCT
ftr-368	5	23	the	the	DET
ftr-368	5	24	enterprise	enterprise	NOUN
ftr-368	5	25	of	of	ADP
ftr-368	5	26	sports	sport	NOUN
ftr-368	5	27	continues	continue	VERB
ftr-368	5	28	to	to	PART
ftr-368	5	29	thrive	thrive	VERB
ftr-368	5	30	and	and	CCONJ
ftr-368	5	31	to	to	PART
ftr-368	5	32	occupy	occupy	VERB
ftr-368	5	33	a	a	DET
ftr-368	5	34	disproportionate	disproportionate	ADJ
ftr-368	5	35	share	share	NOUN
ftr-368	5	36	of	of	ADP
ftr-368	5	37	the	the	DET
ftr-368	5	38	public	public	ADJ
ftr-368	5	39	consciousness	consciousness	NOUN
ftr-368	5	40	.	.	PUNCT
ftr-368	6	1	sports	sport	NOUN
ftr-368	6	2	leagues	league	NOUN
ftr-368	6	3	today	today	NOUN
ftr-368	6	4	are	be	AUX
ftr-368	6	5	immensely	immensely	ADV
ftr-368	6	6	profitable	profitable	ADJ
ftr-368	6	7	businesses	business	NOUN
ftr-368	6	8	–	–	PUNCT
ftr-368	6	9	more	more	ADV
ftr-368	6	10	interested	interested	ADJ
ftr-368	6	11	,	,	PUNCT
ftr-368	6	12	perhaps	perhaps	ADV
ftr-368	6	13	,	,	PUNCT
ftr-368	6	14	in	in	ADP
ftr-368	6	15	the	the	DET
ftr-368	6	16	bottom	bottom	ADJ
ftr-368	6	17	line	line	NOUN
ftr-368	6	18	than	than	ADP
ftr-368	6	19	the	the	DET
ftr-368	6	20	box	box	NOUN
ftr-368	6	21	score	score	NOUN
ftr-368	6	22	.	.	PUNCT
ftr-368	7	1	yet	yet	ADV
ftr-368	7	2	,	,	PUNCT
ftr-368	7	3	somewhat	somewhat	ADV
ftr-368	7	4	anomalously	anomalously	ADV
ftr-368	7	5	,	,	PUNCT
ftr-368	7	6	the	the	DET
ftr-368	7	7	purveyors	purveyor	NOUN
ftr-368	7	8	of	of	ADP
ftr-368	7	9	sport	sport	NOUN
ftr-368	7	10	claim	claim	NOUN
ftr-368	7	11	to	to	PART
ftr-368	7	12	be	be	AUX
ftr-368	7	13	providing	provide	VERB
ftr-368	7	14	a	a	DET
ftr-368	7	15	public	public	ADJ
ftr-368	7	16	service	service	NOUN
ftr-368	7	17	–	–	PUNCT
ftr-368	7	18	to	to	ADP
ftr-368	7	19	the	the	DET
ftr-368	7	20	fans	fan	NOUN
ftr-368	7	21	and	and	CCONJ
ftr-368	7	22	to	to	ADP
ftr-368	7	23	the	the	DET
ftr-368	7	24	communities	community	NOUN
ftr-368	7	25	in	in	ADP
ftr-368	7	26	which	which	PRON
ftr-368	7	27	they	they	PRON
ftr-368	7	28	play	play	VERB
ftr-368	7	29	.	.	PUNCT
ftr-368	8	1	sports	sport	NOUN
ftr-368	8	2	leagues	league	NOUN
ftr-368	8	3	and	and	CCONJ
ftr-368	8	4	franchises	franchise	NOUN
ftr-368	8	5	routinely	routinely	ADV
ftr-368	8	6	assert	assert	VERB
ftr-368	8	7	that	that	SCONJ
ftr-368	8	8	they	they	PRON
ftr-368	8	9	,	,	PUNCT
ftr-368	8	10	more	more	ADV
ftr-368	8	11	so	so	ADV
ftr-368	8	12	than	than	ADP
ftr-368	8	13	most	most	ADJ
ftr-368	8	14	private	private	ADJ
ftr-368	8	15	enterprise	enterprise	NOUN
ftr-368	8	16	,	,	PUNCT
ftr-368	8	17	are	be	AUX
ftr-368	8	18	entitled	entitle	VERB
ftr-368	8	19	to	to	ADP
ftr-368	8	20	a	a	DET
ftr-368	8	21	sizable	sizable	ADJ
ftr-368	8	22	share	share	NOUN
ftr-368	8	23	of	of	ADP
ftr-368	8	24	the	the	DET
ftr-368	8	25	public	public	ADJ
ftr-368	8	26	fisc	fisc	NOUN
ftr-368	8	27	to	to	PART
ftr-368	8	28	finance	finance	VERB
ftr-368	8	29	their	their	PRON
ftr-368	8	30	expansion	expansion	NOUN
ftr-368	8	31	.	.	PUNCT
ftr-368	9	1	state	state	NOUN
ftr-368	9	2	and	and	CCONJ
ftr-368	9	3	local	local	ADJ
ftr-368	9	4	governments	government	NOUN
ftr-368	9	5	have	have	AUX
ftr-368	9	6	responded	respond	VERB
ftr-368	9	7	in	in	ADP
ftr-368	9	8	unprecedented	unprecedented	ADJ
ftr-368	9	9	ways	way	NOUN
ftr-368	9	10	;	;	PUNCT
ftr-368	9	11	during	during	ADP
ftr-368	9	12	the	the	DET
ftr-368	9	13	1990s	1990	NOUN
ftr-368	9	14	alone	alone	ADV
ftr-368	9	15	,	,	PUNCT
ftr-368	9	16	taxpayers	taxpayer	NOUN
ftr-368	9	17	shelled	shell	VERB
ftr-368	9	18	out	out	ADP
ftr-368	9	19	approximately	approximately	ADV
ftr-368	9	20	$	$	SYM
ftr-368	9	21	11	11	NUM
ftr-368	9	22	billion	billion	NUM
ftr-368	9	23	to	to	PART
ftr-368	9	24	fund	fund	VERB
ftr-368	9	25	new	new	ADJ
ftr-368	9	26	sports	sport	NOUN
ftr-368	9	27	facilities	facility	NOUN
ftr-368	9	28	for	for	ADP
ftr-368	9	29	the	the	DET
ftr-368	9	30	owners	owner	NOUN
ftr-368	9	31	of	of	ADP
ftr-368	9	32	major	major	ADJ
ftr-368	9	33	american	american	ADJ
ftr-368	9	34	sports	sport	NOUN
ftr-368	9	35	franchises	franchise	NOUN
ftr-368	9	36	.	.	PUNCT
ftr-368	10	1	2	2	NUM
ftr-368	10	2	as	as	SCONJ
ftr-368	10	3	the	the	DET
ftr-368	10	4	sports	sport	NOUN
ftr-368	10	5	industry	industry	NOUN
ftr-368	10	6	has	have	AUX
ftr-368	10	7	come	come	VERB
ftr-368	10	8	to	to	PART
ftr-368	10	9	rely	rely	VERB
ftr-368	10	10	on	on	ADP
ftr-368	10	11	public	public	ADJ
ftr-368	10	12	funding	funding	NOUN
ftr-368	10	13	for	for	ADP
ftr-368	10	14	its	its	PRON
ftr-368	10	15	rapid	rapid	ADJ
ftr-368	10	16	growth	growth	NOUN
ftr-368	10	17	,	,	PUNCT
ftr-368	10	18	the	the	DET
ftr-368	10	19	internal	internal	ADJ
ftr-368	10	20	revenue	revenue	NOUN
ftr-368	10	21	service	service	NOUN
ftr-368	10	22	(	(	PUNCT
ftr-368	10	23	“	"	PUNCT
ftr-368	10	24	irs	irs	PROPN
ftr-368	10	25	,	,	PUNCT
ftr-368	10	26	”	"	PUNCT
ftr-368	10	27	or	or	CCONJ
ftr-368	10	28	“	"	PUNCT
ftr-368	10	29	service	service	NOUN
ftr-368	10	30	”	"	PUNCT
ftr-368	10	31	)	)	PUNCT
ftr-368	10	32	has	have	AUX
ftr-368	10	33	attempted	attempt	VERB
ftr-368	10	34	to	to	PART
ftr-368	10	35	ensure	ensure	VERB
ftr-368	10	36	that	that	SCONJ
ftr-368	10	37	these	these	DET
ftr-368	10	38	increasingly	increasingly	ADV
ftr-368	10	39	complex	complex	ADJ
ftr-368	10	40	and	and	CCONJ
ftr-368	10	41	profitable	profitable	ADJ
ftr-368	10	42	businesses	business	NOUN
ftr-368	10	43	are	be	AUX
ftr-368	10	44	timely	timely	ADJ
ftr-368	10	45	and	and	CCONJ
ftr-368	10	46	accurately	accurately	ADV
ftr-368	10	47	paying	pay	VERB
ftr-368	10	48	their	their	PRON
ftr-368	10	49	taxes.3	taxes.3	NOUN
ftr-368	10	50	the	the	DET
ftr-368	10	51	tax	tax	NOUN
ftr-368	10	52	law	law	NOUN
ftr-368	10	53	tirelessly	tirelessly	ADV
ftr-368	10	54	attempts	attempt	VERB
ftr-368	10	55	*	*	PUNCT
ftr-368	10	56	rob	rob	PROPN
ftr-368	10	57	holo	holo	PROPN
ftr-368	10	58	is	be	AUX
ftr-368	10	59	a	a	DET
ftr-368	10	60	partner	partner	NOUN
ftr-368	10	61	and	and	CCONJ
ftr-368	10	62	jonathan	jonathan	PROPN
ftr-368	10	63	talansky	talansky	PROPN
ftr-368	10	64	is	be	AUX
ftr-368	10	65	an	an	DET
ftr-368	10	66	associate	associate	NOUN
ftr-368	10	67	in	in	ADP
ftr-368	10	68	the	the	DET
ftr-368	10	69	tax	tax	NOUN
ftr-368	10	70	department	department	PROPN
ftr-368	10	71	of	of	ADP
ftr-368	10	72	simpson	simpson	PROPN
ftr-368	10	73	thacher	thacher	PROPN
ftr-368	10	74	&	&	CCONJ
ftr-368	10	75	bartlett	bartlett	PROPN
ftr-368	10	76	llp	llp	PROPN
ftr-368	10	77	in	in	ADP
ftr-368	10	78	new	new	PROPN
ftr-368	10	79	york	york	PROPN
ftr-368	10	80	.	.	PUNCT
ftr-368	11	1	this	this	DET
ftr-368	11	2	article	article	NOUN
ftr-368	11	3	was	be	AUX
ftr-368	11	4	first	first	ADV
ftr-368	11	5	prepared	prepare	VERB
ftr-368	11	6	for	for	ADP
ftr-368	11	7	a	a	DET
ftr-368	11	8	presentation	presentation	NOUN
ftr-368	11	9	at	at	ADP
ftr-368	11	10	the	the	DET
ftr-368	11	11	tax	tax	NOUN
ftr-368	11	12	forum	forum	NOUN
ftr-368	11	13	on	on	ADP
ftr-368	11	14	january	january	PROPN
ftr-368	11	15	7	7	NUM
ftr-368	11	16	,	,	PUNCT
ftr-368	11	17	2008	2008	NUM
ftr-368	11	18	.	.	PUNCT
ftr-368	12	1	the	the	DET
ftr-368	12	2	authors	author	NOUN
ftr-368	12	3	would	would	AUX
ftr-368	12	4	like	like	VERB
ftr-368	12	5	to	to	PART
ftr-368	12	6	thank	thank	VERB
ftr-368	12	7	steven	steven	PROPN
ftr-368	12	8	todrys	todrys	PROPN
ftr-368	12	9	,	,	PUNCT
ftr-368	12	10	dickson	dickson	PROPN
ftr-368	12	11	brown	brown	PROPN
ftr-368	12	12	,	,	PUNCT
ftr-368	12	13	and	and	CCONJ
ftr-368	12	14	aaron	aaron	PROPN
ftr-368	12	15	cohen	cohen	PROPN
ftr-368	12	16	for	for	ADP
ftr-368	12	17	their	their	PRON
ftr-368	12	18	invaluable	invaluable	ADJ
ftr-368	12	19	assistance	assistance	NOUN
ftr-368	12	20	.	.	PUNCT
ftr-368	13	1	1	1	X
ftr-368	13	2	.	.	X
ftr-368	13	3	paul	paul	PROPN
ftr-368	13	4	l.b	l.b	PROPN
ftr-368	13	5	.	.	PROPN
ftr-368	13	6	mckenney	mckenney	PROPN
ftr-368	13	7	&	&	CCONJ
ftr-368	13	8	eric	eric	PROPN
ftr-368	13	9	m.	m.	PROPN
ftr-368	13	10	nemeth	nemeth	PROPN
ftr-368	13	11	,	,	PUNCT
ftr-368	13	12	tax	tax	NOUN
ftr-368	13	13	law	law	NOUN
ftr-368	13	14	:	:	PUNCT
ftr-368	13	15	the	the	DET
ftr-368	13	16	purchase	purchase	NOUN
ftr-368	13	17	and	and	CCONJ
ftr-368	13	18	sale	sale	NOUN
ftr-368	13	19	of	of	ADP
ftr-368	13	20	a	a	DET
ftr-368	13	21	sports	sport	NOUN
ftr-368	13	22	team	team	NOUN
ftr-368	13	23	:	:	PUNCT
ftr-368	13	24	tax	tax	NOUN
ftr-368	13	25	issues	issue	NOUN
ftr-368	13	26	and	and	CCONJ
ftr-368	13	27	rules	rule	NOUN
ftr-368	13	28	,	,	PUNCT
ftr-368	13	29	80	80	NUM
ftr-368	13	30	mich	mich	NOUN
ftr-368	13	31	.	.	PUNCT
ftr-368	14	1	bar	bar	PROPN
ftr-368	14	2	j.	j.	PROPN
ftr-368	14	3	54	54	NUM
ftr-368	14	4	,	,	PUNCT
ftr-368	14	5	54	54	NUM
ftr-368	14	6	(	(	PUNCT
ftr-368	14	7	june	june	PROPN
ftr-368	14	8	2001	2001	NUM
ftr-368	14	9	)	)	PUNCT
ftr-368	14	10	.	.	PUNCT
ftr-368	15	1	2	2	X
ftr-368	15	2	.	.	X
ftr-368	15	3	it	it	PRON
ftr-368	15	4	is	be	AUX
ftr-368	15	5	by	by	ADP
ftr-368	15	6	no	no	DET
ftr-368	15	7	means	means	NOUN
ftr-368	15	8	clear	clear	ADJ
ftr-368	15	9	that	that	SCONJ
ftr-368	15	10	sports	sport	NOUN
ftr-368	15	11	franchises	franchise	NOUN
ftr-368	15	12	generate	generate	VERB
ftr-368	15	13	net	net	ADJ
ftr-368	15	14	economic	economic	ADJ
ftr-368	15	15	surplus	surplus	NOUN
ftr-368	15	16	to	to	ADP
ftr-368	15	17	their	their	PRON
ftr-368	15	18	home	home	NOUN
ftr-368	15	19	communities	community	NOUN
ftr-368	15	20	and	and	CCONJ
ftr-368	15	21	economies	economy	NOUN
ftr-368	15	22	.	.	PUNCT
ftr-368	16	1	for	for	ADP
ftr-368	16	2	an	an	DET
ftr-368	16	3	instructive	instructive	ADJ
ftr-368	16	4	discussion	discussion	NOUN
ftr-368	16	5	(	(	PUNCT
ftr-368	16	6	well	well	ADV
ftr-368	16	7	beyond	beyond	ADP
ftr-368	16	8	the	the	DET
ftr-368	16	9	scope	scope	NOUN
ftr-368	16	10	of	of	ADP
ftr-368	16	11	this	this	DET
ftr-368	16	12	paper	paper	NOUN
ftr-368	16	13	)	)	PUNCT
ftr-368	16	14	regarding	regard	VERB
ftr-368	16	15	the	the	DET
ftr-368	16	16	extent	extent	NOUN
ftr-368	16	17	to	to	PART
ftr-368	16	18	which	which	PRON
ftr-368	16	19	sports	sport	NOUN
ftr-368	16	20	owners	owner	NOUN
ftr-368	16	21	should	should	AUX
ftr-368	16	22	be	be	AUX
ftr-368	16	23	entitled	entitle	VERB
ftr-368	16	24	to	to	ADP
ftr-368	16	25	costly	costly	ADJ
ftr-368	16	26	public	public	ADJ
ftr-368	16	27	subsidies	subsidy	NOUN
ftr-368	16	28	(	(	PUNCT
ftr-368	16	29	primarily	primarily	ADV
ftr-368	16	30	in	in	ADP
ftr-368	16	31	the	the	DET
ftr-368	16	32	form	form	NOUN
ftr-368	16	33	of	of	ADP
ftr-368	16	34	tax	tax	NOUN
ftr-368	16	35	-	-	PUNCT
ftr-368	16	36	exempt	exempt	ADJ
ftr-368	16	37	municipal	municipal	ADJ
ftr-368	16	38	bond	bond	NOUN
ftr-368	16	39	financings	financing	NOUN
ftr-368	16	40	)	)	PUNCT
ftr-368	16	41	,	,	PUNCT
ftr-368	16	42	see	see	VERB
ftr-368	16	43	paul	paul	PROPN
ftr-368	16	44	c.	c.	PROPN
ftr-368	16	45	weiler	weiler	PROPN
ftr-368	16	46	,	,	PUNCT
ftr-368	16	47	leveling	level	VERB
ftr-368	16	48	the	the	DET
ftr-368	16	49	playing	play	VERB
ftr-368	16	50	field	field	NOUN
ftr-368	16	51	,	,	PUNCT
ftr-368	16	52	263	263	NUM
ftr-368	16	53	-	-	SYM
ftr-368	16	54	77	77	NUM
ftr-368	16	55	(	(	PUNCT
ftr-368	16	56	harvard	harvard	PROPN
ftr-368	16	57	university	university	PROPN
ftr-368	16	58	press	press	NOUN
ftr-368	16	59	2000	2000	NUM
ftr-368	16	60	)	)	PUNCT
ftr-368	16	61	.	.	PUNCT
ftr-368	17	1	see	see	VERB
ftr-368	17	2	also	also	ADV
ftr-368	17	3	john	john	PROPN
ftr-368	17	4	r.	r.	PROPN
ftr-368	17	5	dorocak	dorocak	PROPN
ftr-368	17	6	,	,	PUNCT
ftr-368	17	7	tax	tax	NOUN
ftr-368	17	8	advantages	advantage	NOUN
ftr-368	17	9	of	of	ADP
ftr-368	17	10	sports	sport	NOUN
ftr-368	17	11	franchises	franchise	NOUN
ftr-368	17	12	:	:	PUNCT
ftr-368	17	13	the	the	DET
ftr-368	17	14	stadium	stadium	NOUN
ftr-368	17	15	,	,	PUNCT
ftr-368	17	16	tax	tax	NOUN
ftr-368	17	17	notes	note	NOUN
ftr-368	17	18	,	,	PUNCT
ftr-368	17	19	nov	nov	PROPN
ftr-368	17	20	.	.	PROPN
ftr-368	17	21	13	13	NUM
ftr-368	17	22	,	,	PUNCT
ftr-368	17	23	2000	2000	NUM
ftr-368	17	24	,	,	PUNCT
ftr-368	17	25	at	at	ADP
ftr-368	17	26	nn	nn	PROPN
ftr-368	17	27	.	.	PROPN
ftr-368	17	28	3	3	NUM
ftr-368	17	29	-	-	SYM
ftr-368	17	30	4	4	NUM
ftr-368	17	31	;	;	PUNCT
ftr-368	17	32	andrew	andrew	PROPN
ftr-368	17	33	zimbalist	zimbalist	PROPN
ftr-368	17	34	,	,	PUNCT
ftr-368	17	35	baseball	baseball	NOUN
ftr-368	17	36	and	and	CCONJ
ftr-368	17	37	billions	billion	NOUN
ftr-368	17	38	,	,	PUNCT
ftr-368	17	39	136	136	NUM
ftr-368	17	40	-	-	SYM
ftr-368	17	41	40	40	NUM
ftr-368	17	42	(	(	PUNCT
ftr-368	17	43	basicbooks	basicbook	NOUN
ftr-368	17	44	1992	1992	NUM
ftr-368	17	45	)	)	PUNCT
ftr-368	17	46	.	.	PUNCT
ftr-368	18	1	3	3	X
ftr-368	18	2	.	.	X
ftr-368	18	3	in	in	ADP
ftr-368	18	4	fact	fact	NOUN
ftr-368	18	5	,	,	PUNCT
ftr-368	18	6	in	in	ADP
ftr-368	18	7	1999	1999	NUM
ftr-368	18	8	,	,	PUNCT
ftr-368	18	9	the	the	DET
ftr-368	18	10	irs	irs	PROPN
ftr-368	18	11	established	establish	VERB
ftr-368	18	12	a	a	DET
ftr-368	18	13	sports	sport	NOUN
ftr-368	18	14	franchise	franchise	NOUN
ftr-368	18	15	office	office	NOUN
ftr-368	18	16	and	and	CCONJ
ftr-368	18	17	staffed	staff	VERB
ftr-368	18	18	it	it	PRON
ftr-368	18	19	with	with	ADP
ftr-368	18	20	specialists	specialist	NOUN
ftr-368	18	21	in	in	ADP
ftr-368	18	22	the	the	DET
ftr-368	18	23	business	business	NOUN
ftr-368	18	24	and	and	CCONJ
ftr-368	18	25	law	law	NOUN
ftr-368	18	26	of	of	ADP
ftr-368	18	27	sports	sport	NOUN
ftr-368	18	28	.	.	PUNCT
ftr-368	19	1	see	see	VERB
ftr-368	19	2	also	also	ADV
ftr-368	19	3	“	"	PUNCT
ftr-368	19	4	market	market	NOUN
ftr-368	19	5	segment	segment	NOUN
ftr-368	19	6	specialization	specialization	NOUN
ftr-368	19	7	program	program	NOUN
ftr-368	19	8	,	,	PUNCT
ftr-368	19	9	sports	sport	NOUN
ftr-368	19	10	franchises	franchise	NOUN
ftr-368	19	11	,	,	PUNCT
ftr-368	19	12	”	"	PUNCT
ftr-368	19	13	(	(	PUNCT
ftr-368	19	14	aug	aug	PROPN
ftr-368	19	15	.	.	PROPN
ftr-368	19	16	1	1	NUM
ftr-368	19	17	,	,	PUNCT
ftr-368	19	18	1999	1999	NUM
ftr-368	19	19	)	)	PUNCT
ftr-368	19	20	,	,	PUNCT
ftr-368	19	21	available	available	ADJ
ftr-368	19	22	in	in	ADP
ftr-368	19	23	lexis	lexis	NOUN
ftr-368	19	24	,	,	PUNCT
ftr-368	19	25	2008	2008	NUM
ftr-368	19	26	]	]	PUNCT
ftr-368	19	27	taxing	tax	VERB
ftr-368	19	28	the	the	DET
ftr-368	19	29	business	business	NOUN
ftr-368	19	30	of	of	ADP
ftr-368	19	31	sports	sport	NOUN
ftr-368	19	32	163	163	NUM
ftr-368	19	33	to	to	PART
ftr-368	19	34	keep	keep	VERB
ftr-368	19	35	pace	pace	NOUN
ftr-368	19	36	with	with	ADP
ftr-368	19	37	the	the	DET
ftr-368	19	38	sophisticated	sophisticated	ADJ
ftr-368	19	39	economic	economic	ADJ
ftr-368	19	40	transactions	transaction	NOUN
ftr-368	19	41	that	that	PRON
ftr-368	19	42	are	be	AUX
ftr-368	19	43	now	now	ADV
ftr-368	19	44	the	the	DET
ftr-368	19	45	hallmarks	hallmark	NOUN
ftr-368	19	46	of	of	ADP
ftr-368	19	47	the	the	DET
ftr-368	19	48	business	business	NOUN
ftr-368	19	49	of	of	ADP
ftr-368	19	50	american	american	ADJ
ftr-368	19	51	sports	sport	NOUN
ftr-368	19	52	.	.	PUNCT
ftr-368	20	1	this	this	DET
ftr-368	20	2	paper	paper	NOUN
ftr-368	20	3	will	will	AUX
ftr-368	20	4	examine	examine	VERB
ftr-368	20	5	selected	select	VERB
ftr-368	20	6	united	united	PROPN
ftr-368	20	7	states	states	PROPN
ftr-368	20	8	federal	federal	ADJ
ftr-368	20	9	income	income	NOUN
ftr-368	20	10	tax	tax	NOUN
ftr-368	20	11	issues	issue	NOUN
ftr-368	20	12	that	that	PRON
ftr-368	20	13	arise	arise	VERB
ftr-368	20	14	in	in	ADP
ftr-368	20	15	sports	sport	NOUN
ftr-368	20	16	,	,	PUNCT
ftr-368	20	17	with	with	ADP
ftr-368	20	18	a	a	DET
ftr-368	20	19	nearly	nearly	ADV
ftr-368	20	20	exclusive	exclusive	ADJ
ftr-368	20	21	emphasis	emphasis	NOUN
ftr-368	20	22	on	on	ADP
ftr-368	20	23	the	the	DET
ftr-368	20	24	franchise	franchise	NOUN
ftr-368	20	25	(	(	PUNCT
ftr-368	20	26	as	as	SCONJ
ftr-368	20	27	opposed	oppose	VERB
ftr-368	20	28	to	to	ADP
ftr-368	20	29	the	the	DET
ftr-368	20	30	athlete	athlete	NOUN
ftr-368	20	31	)	)	PUNCT
ftr-368	20	32	as	as	ADP
ftr-368	20	33	taxpayer	taxpayer	NOUN
ftr-368	20	34	.	.	PUNCT
ftr-368	21	1	while	while	SCONJ
ftr-368	21	2	sports	sport	NOUN
ftr-368	21	3	owners	owner	NOUN
ftr-368	21	4	inevitably	inevitably	ADV
ftr-368	21	5	grapple	grapple	ADJ
ftr-368	21	6	with	with	ADP
ftr-368	21	7	ordinary	ordinary	ADJ
ftr-368	21	8	issues	issue	NOUN
ftr-368	21	9	of	of	ADP
ftr-368	21	10	business	business	NOUN
ftr-368	21	11	taxation	taxation	NOUN
ftr-368	21	12	,	,	PUNCT
ftr-368	21	13	the	the	DET
ftr-368	21	14	peculiarities	peculiarity	NOUN
ftr-368	21	15	of	of	ADP
ftr-368	21	16	sports	sport	NOUN
ftr-368	21	17	involve	involve	VERB
ftr-368	21	18	a	a	DET
ftr-368	21	19	unique	unique	ADJ
ftr-368	21	20	set	set	NOUN
ftr-368	21	21	of	of	ADP
ftr-368	21	22	problems	problem	NOUN
ftr-368	21	23	that	that	PRON
ftr-368	21	24	may	may	AUX
ftr-368	21	25	require	require	VERB
ftr-368	21	26	particular	particular	ADJ
ftr-368	21	27	scrutiny	scrutiny	NOUN
ftr-368	21	28	.	.	PUNCT
ftr-368	22	1	part	part	NOUN
ftr-368	22	2	ii	ii	PROPN
ftr-368	22	3	of	of	ADP
ftr-368	22	4	this	this	DET
ftr-368	22	5	paper	paper	NOUN
ftr-368	22	6	will	will	AUX
ftr-368	22	7	address	address	VERB
ftr-368	22	8	issues	issue	NOUN
ftr-368	22	9	relating	relate	VERB
ftr-368	22	10	to	to	ADP
ftr-368	22	11	prepaid	prepay	VERB
ftr-368	22	12	income	income	NOUN
ftr-368	22	13	and	and	CCONJ
ftr-368	22	14	the	the	DET
ftr-368	22	15	timing	timing	NOUN
ftr-368	22	16	of	of	ADP
ftr-368	22	17	income	income	NOUN
ftr-368	22	18	recognition	recognition	NOUN
ftr-368	22	19	associated	associate	VERB
ftr-368	22	20	with	with	ADP
ftr-368	22	21	common	common	ADJ
ftr-368	22	22	sports	sport	NOUN
ftr-368	22	23	transactions	transaction	NOUN
ftr-368	22	24	,	,	PUNCT
ftr-368	22	25	as	as	ADV
ftr-368	22	26	well	well	ADV
ftr-368	22	27	as	as	ADP
ftr-368	22	28	a	a	DET
ftr-368	22	29	2004	2004	NUM
ftr-368	22	30	revenue	revenue	NOUN
ftr-368	22	31	procedure	procedure	NOUN
ftr-368	22	32	that	that	PRON
ftr-368	22	33	may	may	AUX
ftr-368	22	34	offer	offer	VERB
ftr-368	22	35	greater	great	ADJ
ftr-368	22	36	flexibility	flexibility	NOUN
ftr-368	22	37	and	and	CCONJ
ftr-368	22	38	tax	tax	NOUN
ftr-368	22	39	planning	planning	NOUN
ftr-368	22	40	alternatives	alternative	NOUN
ftr-368	22	41	to	to	ADP
ftr-368	22	42	sports	sport	NOUN
ftr-368	22	43	franchises	franchise	NOUN
ftr-368	22	44	.	.	PUNCT
ftr-368	23	1	part	part	NOUN
ftr-368	23	2	iii	iii	PROPN
ftr-368	23	3	examines	examine	VERB
ftr-368	23	4	the	the	DET
ftr-368	23	5	singular	singular	ADJ
ftr-368	23	6	role	role	NOUN
ftr-368	23	7	of	of	ADP
ftr-368	23	8	certain	certain	ADJ
ftr-368	23	9	intangible	intangible	ADJ
ftr-368	23	10	assets	asset	NOUN
ftr-368	23	11	in	in	ADP
ftr-368	23	12	the	the	DET
ftr-368	23	13	tax	tax	NOUN
ftr-368	23	14	profile	profile	NOUN
ftr-368	23	15	of	of	ADP
ftr-368	23	16	sports	sport	NOUN
ftr-368	23	17	teams	team	NOUN
ftr-368	23	18	and	and	CCONJ
ftr-368	23	19	chronicles	chronicle	VERB
ftr-368	23	20	the	the	DET
ftr-368	23	21	evolving	evolve	VERB
ftr-368	23	22	tax	tax	NOUN
ftr-368	23	23	treatment	treatment	NOUN
ftr-368	23	24	of	of	ADP
ftr-368	23	25	player	player	NOUN
ftr-368	23	26	contracts	contract	NOUN
ftr-368	23	27	.	.	PUNCT
ftr-368	24	1	in	in	ADP
ftr-368	24	2	this	this	DET
ftr-368	24	3	area	area	NOUN
ftr-368	24	4	,	,	PUNCT
ftr-368	24	5	recent	recent	ADJ
ftr-368	24	6	legislative	legislative	ADJ
ftr-368	24	7	and	and	CCONJ
ftr-368	24	8	regulatory	regulatory	ADJ
ftr-368	24	9	action	action	NOUN
ftr-368	24	10	stands	stand	VERB
ftr-368	24	11	to	to	PART
ftr-368	24	12	affect	affect	VERB
ftr-368	24	13	significantly	significantly	ADV
ftr-368	24	14	the	the	DET
ftr-368	24	15	valuation	valuation	NOUN
ftr-368	24	16	of	of	ADP
ftr-368	24	17	sports	sport	NOUN
ftr-368	24	18	franchises	franchise	NOUN
ftr-368	24	19	and	and	CCONJ
ftr-368	24	20	the	the	DET
ftr-368	24	21	structuring	structuring	NOUN
ftr-368	24	22	of	of	ADP
ftr-368	24	23	their	their	PRON
ftr-368	24	24	acquisitions	acquisition	NOUN
ftr-368	24	25	.	.	PUNCT
ftr-368	25	1	part	part	NOUN
ftr-368	25	2	iv	iv	NUM
ftr-368	25	3	takes	take	VERB
ftr-368	25	4	a	a	DET
ftr-368	25	5	bit	bit	NOUN
ftr-368	25	6	of	of	ADP
ftr-368	25	7	a	a	DET
ftr-368	25	8	digression	digression	NOUN
ftr-368	25	9	and	and	CCONJ
ftr-368	25	10	briefly	briefly	NOUN
ftr-368	25	11	addresses	address	VERB
ftr-368	25	12	the	the	DET
ftr-368	25	13	well	well	ADV
ftr-368	25	14	publicized	publicize	VERB
ftr-368	25	15	topic	topic	NOUN
ftr-368	25	16	of	of	ADP
ftr-368	25	17	the	the	DET
ftr-368	25	18	“	"	PUNCT
ftr-368	25	19	record	record	NOUN
ftr-368	25	20	home	home	NOUN
ftr-368	25	21	-	-	PUNCT
ftr-368	25	22	run	run	NOUN
ftr-368	25	23	ball	ball	NOUN
ftr-368	25	24	.	.	PUNCT
ftr-368	25	25	”	"	PUNCT
ftr-368	26	1	part	part	PROPN
ftr-368	26	2	ii	ii	PROPN
ftr-368	26	3	prepaid	prepay	VERB
ftr-368	26	4	income	income	NOUN
ftr-368	26	5	“	"	PUNCT
ftr-368	26	6	look	look	VERB
ftr-368	26	7	,	,	PUNCT
ftr-368	26	8	we	we	PRON
ftr-368	26	9	play	play	VERB
ftr-368	26	10	the	the	DET
ftr-368	26	11	‘	'	PUNCT
ftr-368	26	12	star	star	NOUN
ftr-368	26	13	spangled	spangle	VERB
ftr-368	26	14	banner	banner	NOUN
ftr-368	26	15	’	'	PUNCT
ftr-368	26	16	before	before	ADP
ftr-368	26	17	every	every	DET
ftr-368	26	18	game	game	NOUN
ftr-368	26	19	.	.	PUNCT
ftr-368	27	1	you	you	PRON
ftr-368	27	2	want	want	VERB
ftr-368	27	3	us	we	PRON
ftr-368	27	4	to	to	PART
ftr-368	27	5	pay	pay	VERB
ftr-368	27	6	income	income	NOUN
ftr-368	27	7	taxes	taxis	NOUN
ftr-368	27	8	too	too	ADV
ftr-368	27	9	?	?	PUNCT
ftr-368	27	10	”	"	PUNCT
ftr-368	27	11	4	4	NUM
ftr-368	27	12	sponsorship	sponsorship	NOUN
ftr-368	27	13	and	and	CCONJ
ftr-368	27	14	broadcasting	broadcasting	NOUN
ftr-368	27	15	are	be	AUX
ftr-368	27	16	two	two	NUM
ftr-368	27	17	of	of	ADP
ftr-368	27	18	the	the	DET
ftr-368	27	19	most	most	ADV
ftr-368	27	20	important	important	ADJ
ftr-368	27	21	sources	source	NOUN
ftr-368	27	22	of	of	ADP
ftr-368	27	23	revenue	revenue	NOUN
ftr-368	27	24	to	to	ADP
ftr-368	27	25	sports	sport	NOUN
ftr-368	27	26	leagues	league	NOUN
ftr-368	27	27	and	and	CCONJ
ftr-368	27	28	their	their	PRON
ftr-368	27	29	teams	team	NOUN
ftr-368	27	30	.	.	PUNCT
ftr-368	28	1	(	(	PUNCT
ftr-368	28	2	by	by	ADP
ftr-368	28	3	way	way	NOUN
ftr-368	28	4	of	of	ADP
ftr-368	28	5	background	background	NOUN
ftr-368	28	6	,	,	PUNCT
ftr-368	28	7	the	the	DET
ftr-368	28	8	major	major	ADJ
ftr-368	28	9	sports	sport	NOUN
ftr-368	28	10	‘	'	PUNCT
ftr-368	28	11	leagues	league	NOUN
ftr-368	28	12	’	'	PUNCT
ftr-368	28	13	are	be	AUX
ftr-368	28	14	generally	generally	ADV
ftr-368	28	15	operated	operate	VERB
ftr-368	28	16	as	as	ADP
ftr-368	28	17	tax	tax	NOUN
ftr-368	28	18	exempt	exempt	ADJ
ftr-368	28	19	organizations	organization	NOUN
ftr-368	28	20	under	under	ADP
ftr-368	28	21	section	section	NOUN
ftr-368	28	22	501(c)(6	501(c)(6	NUM
ftr-368	28	23	)	)	PUNCT
ftr-368	28	24	of	of	ADP
ftr-368	28	25	the	the	DET
ftr-368	28	26	internal	internal	ADJ
ftr-368	28	27	revenue	revenue	NOUN
ftr-368	28	28	code	code	NOUN
ftr-368	28	29	of	of	ADP
ftr-368	28	30	1986	1986	NUM
ftr-368	28	31	,	,	PUNCT
ftr-368	28	32	as	as	SCONJ
ftr-368	28	33	amended	amend	VERB
ftr-368	28	34	(	(	PUNCT
ftr-368	28	35	the	the	DET
ftr-368	28	36	“	"	PUNCT
ftr-368	28	37	code”)).5	code”)).5	X
ftr-368	28	38	for	for	ADP
ftr-368	28	39	the	the	DET
ftr-368	28	40	most	most	ADJ
ftr-368	28	41	part	part	NOUN
ftr-368	28	42	,	,	PUNCT
ftr-368	28	43	individual	individual	ADJ
ftr-368	28	44	sports	sport	NOUN
ftr-368	28	45	teams	team	NOUN
ftr-368	28	46	enter	enter	VERB
ftr-368	28	47	into	into	ADP
ftr-368	28	48	advertising	advertising	NOUN
ftr-368	28	49	agreements	agreement	NOUN
ftr-368	28	50	with	with	ADP
ftr-368	28	51	local	local	ADJ
ftr-368	28	52	businesses	business	NOUN
ftr-368	28	53	(	(	PUNCT
ftr-368	28	54	or	or	CCONJ
ftr-368	28	55	national	national	ADJ
ftr-368	28	56	companies	company	NOUN
ftr-368	28	57	seeking	seek	VERB
ftr-368	28	58	local	local	ADJ
ftr-368	28	59	exposure	exposure	NOUN
ftr-368	28	60	)	)	PUNCT
ftr-368	28	61	for	for	ADP
ftr-368	28	62	the	the	DET
ftr-368	28	63	right	right	NOUN
ftr-368	28	64	to	to	PART
ftr-368	28	65	be	be	AUX
ftr-368	28	66	associated	associate	VERB
ftr-368	28	67	with	with	ADP
ftr-368	28	68	the	the	DET
ftr-368	28	69	franchise	franchise	NOUN
ftr-368	28	70	and	and	CCONJ
ftr-368	28	71	its	its	PRON
ftr-368	28	72	trademarks	trademark	NOUN
ftr-368	28	73	.	.	PUNCT
ftr-368	29	1	1999	1999	NUM
ftr-368	29	2	tnt	tnt	PROPN
ftr-368	29	3	225	225	NUM
ftr-368	29	4	-	-	SYM
ftr-368	29	5	9	9	NUM
ftr-368	29	6	(	(	PUNCT
ftr-368	29	7	“	"	PUNCT
ftr-368	29	8	mssp”).the	mssp”).the	X
ftr-368	29	9	mssp	mssp	PROPN
ftr-368	29	10	is	be	AUX
ftr-368	29	11	only	only	ADV
ftr-368	29	12	an	an	DET
ftr-368	29	13	internal	internal	ADJ
ftr-368	29	14	training	training	NOUN
ftr-368	29	15	manual	manual	NOUN
ftr-368	29	16	for	for	ADP
ftr-368	29	17	irs	irs	PROPN
ftr-368	29	18	examiners	examiner	NOUN
ftr-368	29	19	and	and	CCONJ
ftr-368	29	20	has	have	VERB
ftr-368	29	21	no	no	DET
ftr-368	29	22	precedential	precedential	ADJ
ftr-368	29	23	value	value	NOUN
ftr-368	29	24	,	,	PUNCT
ftr-368	29	25	but	but	CCONJ
ftr-368	29	26	it	it	PRON
ftr-368	29	27	is	be	AUX
ftr-368	29	28	useful	useful	ADJ
ftr-368	29	29	in	in	SCONJ
ftr-368	29	30	that	that	SCONJ
ftr-368	29	31	it	it	PRON
ftr-368	29	32	reveals	reveal	VERB
ftr-368	29	33	the	the	DET
ftr-368	29	34	service	service	NOUN
ftr-368	29	35	’s	’	VERB
ftr-368	29	36	thinking	thinking	NOUN
ftr-368	29	37	on	on	ADP
ftr-368	29	38	several	several	ADJ
ftr-368	29	39	key	key	ADJ
ftr-368	29	40	issues	issue	NOUN
ftr-368	29	41	.	.	PUNCT
ftr-368	30	1	4	4	X
ftr-368	30	2	.	.	X
ftr-368	30	3	zimbalist	zimbalist	NOUN
ftr-368	30	4	,	,	PUNCT
ftr-368	30	5	supra	supra	PROPN
ftr-368	30	6	note	note	NOUN
ftr-368	30	7	2	2	NUM
ftr-368	30	8	,	,	PUNCT
ftr-368	30	9	at	at	ADP
ftr-368	30	10	35	35	NUM
ftr-368	30	11	(	(	PUNCT
ftr-368	30	12	quoting	quote	VERB
ftr-368	30	13	bill	bill	PROPN
ftr-368	30	14	veeck	veeck	PROPN
ftr-368	30	15	,	,	PUNCT
ftr-368	30	16	the	the	DET
ftr-368	30	17	former	former	ADJ
ftr-368	30	18	major	major	ADJ
ftr-368	30	19	league	league	NOUN
ftr-368	30	20	baseball	baseball	NOUN
ftr-368	30	21	owner	owner	NOUN
ftr-368	30	22	known	know	VERB
ftr-368	30	23	for	for	ADP
ftr-368	30	24	his	his	PRON
ftr-368	30	25	innovative	innovative	ADJ
ftr-368	30	26	ideas	idea	NOUN
ftr-368	30	27	(	(	PUNCT
ftr-368	30	28	such	such	ADJ
ftr-368	30	29	as	as	ADP
ftr-368	30	30	team	team	NOUN
ftr-368	30	31	revenue	revenue	NOUN
ftr-368	30	32	sharing	sharing	NOUN
ftr-368	30	33	)	)	PUNCT
ftr-368	30	34	and	and	CCONJ
ftr-368	30	35	equally	equally	ADV
ftr-368	30	36	imaginative	imaginative	ADJ
ftr-368	30	37	quips	quip	NOUN
ftr-368	30	38	)	)	PUNCT
ftr-368	30	39	.	.	PUNCT
ftr-368	31	1	5	5	X
ftr-368	31	2	.	.	X
ftr-368	31	3	unless	unless	SCONJ
ftr-368	31	4	otherwise	otherwise	ADV
ftr-368	31	5	noted	note	VERB
ftr-368	31	6	,	,	PUNCT
ftr-368	31	7	all	all	DET
ftr-368	31	8	references	reference	NOUN
ftr-368	31	9	to	to	ADP
ftr-368	31	10	the	the	DET
ftr-368	31	11	“	"	PUNCT
ftr-368	31	12	code	code	NOUN
ftr-368	31	13	”	"	PUNCT
ftr-368	31	14	and	and	CCONJ
ftr-368	31	15	“	"	PUNCT
ftr-368	31	16	sections	section	NOUN
ftr-368	31	17	”	"	PUNCT
ftr-368	31	18	are	be	AUX
ftr-368	31	19	to	to	ADP
ftr-368	31	20	the	the	DET
ftr-368	31	21	internal	internal	ADJ
ftr-368	31	22	revenue	revenue	NOUN
ftr-368	31	23	code	code	NOUN
ftr-368	31	24	of	of	ADP
ftr-368	31	25	1986	1986	NUM
ftr-368	31	26	,	,	PUNCT
ftr-368	31	27	as	as	SCONJ
ftr-368	31	28	amended	amend	VERB
ftr-368	31	29	,	,	PUNCT
ftr-368	31	30	and	and	CCONJ
ftr-368	31	31	the	the	DET
ftr-368	31	32	regulations	regulation	NOUN
ftr-368	31	33	promulgated	promulgate	VERB
ftr-368	31	34	thereunder	thereunder	ADV
ftr-368	31	35	.	.	PUNCT
ftr-368	32	1	although	although	SCONJ
ftr-368	32	2	§	§	PROPN
ftr-368	32	3	501(c)(6	501(c)(6	NUM
ftr-368	32	4	)	)	PUNCT
ftr-368	32	5	only	only	ADV
ftr-368	32	6	refers	refer	VERB
ftr-368	32	7	to	to	ADP
ftr-368	32	8	“	"	PUNCT
ftr-368	32	9	professional	professional	ADJ
ftr-368	32	10	football	football	NOUN
ftr-368	32	11	leagues	league	NOUN
ftr-368	32	12	,	,	PUNCT
ftr-368	32	13	”	"	PUNCT
ftr-368	32	14	the	the	DET
ftr-368	32	15	service	service	NOUN
ftr-368	32	16	has	have	AUX
ftr-368	32	17	interpreted	interpret	VERB
ftr-368	32	18	it	it	PRON
ftr-368	32	19	to	to	PART
ftr-368	32	20	apply	apply	VERB
ftr-368	32	21	to	to	ADP
ftr-368	32	22	other	other	ADJ
ftr-368	32	23	sports	sport	NOUN
ftr-368	32	24	leagues	league	NOUN
ftr-368	32	25	as	as	ADV
ftr-368	32	26	well	well	ADV
ftr-368	32	27	.	.	PUNCT
ftr-368	33	1	see	see	VERB
ftr-368	33	2	,	,	PUNCT
ftr-368	33	3	e.g.	e.g.	ADV
ftr-368	33	4	,	,	PUNCT
ftr-368	33	5	plr	plr	NOUN
ftr-368	33	6	8321094	8321094	NUM
ftr-368	33	7	(	(	PUNCT
ftr-368	33	8	1983	1983	NUM
ftr-368	33	9	)	)	PUNCT
ftr-368	33	10	(	(	PUNCT
ftr-368	33	11	golf	golf	NOUN
ftr-368	33	12	)	)	PUNCT
ftr-368	33	13	.	.	PUNCT
ftr-368	34	1	164	164	NUM
ftr-368	34	2	florida	florida	PROPN
ftr-368	34	3	tax	tax	NOUN
ftr-368	34	4	review	review	NOUN
ftr-368	34	5	[	[	X
ftr-368	34	6	vol	vol	NOUN
ftr-368	34	7	.	.	PUNCT
ftr-368	34	8	9:3	9:3	NUM
ftr-368	34	9	television	television	NOUN
ftr-368	34	10	and	and	CCONJ
ftr-368	34	11	radio	radio	NOUN
ftr-368	34	12	broadcasting	broadcasting	NOUN
ftr-368	34	13	exist	exist	VERB
ftr-368	34	14	both	both	CCONJ
ftr-368	34	15	on	on	ADP
ftr-368	34	16	the	the	DET
ftr-368	34	17	national	national	ADJ
ftr-368	34	18	and	and	CCONJ
ftr-368	34	19	local	local	ADJ
ftr-368	34	20	level	level	NOUN
ftr-368	34	21	,	,	PUNCT
ftr-368	34	22	and	and	CCONJ
ftr-368	34	23	involve	involve	VERB
ftr-368	34	24	the	the	DET
ftr-368	34	25	rights	right	NOUN
ftr-368	34	26	to	to	ADP
ftr-368	34	27	air	air	NOUN
ftr-368	34	28	broadcasts	broadcast	NOUN
ftr-368	34	29	of	of	ADP
ftr-368	34	30	games	game	NOUN
ftr-368	34	31	to	to	ADP
ftr-368	34	32	viewers	viewer	NOUN
ftr-368	34	33	and	and	CCONJ
ftr-368	34	34	listeners.6	listeners.6	PROPN
ftr-368	34	35	as	as	SCONJ
ftr-368	34	36	described	describe	VERB
ftr-368	34	37	below	below	ADV
ftr-368	34	38	,	,	PUNCT
ftr-368	34	39	advertising	advertising	NOUN
ftr-368	34	40	and	and	CCONJ
ftr-368	34	41	broadcast	broadcast	NOUN
ftr-368	34	42	agreements	agreement	NOUN
ftr-368	34	43	often	often	ADV
ftr-368	34	44	call	call	VERB
ftr-368	34	45	for	for	ADP
ftr-368	34	46	large	large	ADJ
ftr-368	34	47	,	,	PUNCT
ftr-368	34	48	up	up	ADJ
ftr-368	34	49	-	-	PUNCT
ftr-368	34	50	front	front	NOUN
ftr-368	34	51	payments	payment	NOUN
ftr-368	34	52	,	,	PUNCT
ftr-368	34	53	followed	follow	VERB
ftr-368	34	54	by	by	ADP
ftr-368	34	55	periodic	periodic	ADJ
ftr-368	34	56	payments	payment	NOUN
ftr-368	34	57	over	over	ADP
ftr-368	34	58	the	the	DET
ftr-368	34	59	duration	duration	NOUN
ftr-368	34	60	of	of	ADP
ftr-368	34	61	the	the	DET
ftr-368	34	62	contract	contract	NOUN
ftr-368	34	63	.	.	PUNCT
ftr-368	35	1	sports	sport	NOUN
ftr-368	35	2	franchises	franchise	NOUN
ftr-368	35	3	regularly	regularly	ADV
ftr-368	35	4	attempt	attempt	VERB
ftr-368	35	5	to	to	PART
ftr-368	35	6	defer	defer	VERB
ftr-368	35	7	the	the	DET
ftr-368	35	8	recognition	recognition	NOUN
ftr-368	35	9	of	of	ADP
ftr-368	35	10	much	much	ADJ
ftr-368	35	11	of	of	ADP
ftr-368	35	12	the	the	DET
ftr-368	35	13	initial	initial	ADJ
ftr-368	35	14	payments	payment	NOUN
ftr-368	35	15	and	and	CCONJ
ftr-368	35	16	report	report	VERB
ftr-368	35	17	such	such	ADJ
ftr-368	35	18	income	income	NOUN
ftr-368	35	19	as	as	ADP
ftr-368	35	20	deferred	defer	VERB
ftr-368	35	21	revenue	revenue	NOUN
ftr-368	35	22	.	.	PUNCT
ftr-368	36	1	because	because	SCONJ
ftr-368	36	2	of	of	ADP
ftr-368	36	3	the	the	DET
ftr-368	36	4	sheer	sheer	ADJ
ftr-368	36	5	magnitude	magnitude	NOUN
ftr-368	36	6	of	of	ADP
ftr-368	36	7	these	these	DET
ftr-368	36	8	items	item	NOUN
ftr-368	36	9	of	of	ADP
ftr-368	36	10	revenue	revenue	NOUN
ftr-368	36	11	,	,	PUNCT
ftr-368	36	12	even	even	ADV
ftr-368	36	13	a	a	DET
ftr-368	36	14	single	single	ADJ
ftr-368	36	15	year	year	NOUN
ftr-368	36	16	of	of	ADP
ftr-368	36	17	deferral	deferral	NOUN
ftr-368	36	18	can	can	AUX
ftr-368	36	19	create	create	VERB
ftr-368	36	20	large	large	ADJ
ftr-368	36	21	tax	tax	NOUN
ftr-368	36	22	savings	saving	NOUN
ftr-368	36	23	.	.	PUNCT
ftr-368	37	1	this	this	DET
ftr-368	37	2	section	section	NOUN
ftr-368	37	3	will	will	AUX
ftr-368	37	4	consider	consider	VERB
ftr-368	37	5	the	the	DET
ftr-368	37	6	taxation	taxation	NOUN
ftr-368	37	7	of	of	ADP
ftr-368	37	8	prepayments	prepayment	NOUN
ftr-368	37	9	in	in	ADP
ftr-368	37	10	typical	typical	ADJ
ftr-368	37	11	sports	sport	NOUN
ftr-368	37	12	contracts	contract	NOUN
ftr-368	37	13	.	.	PUNCT
ftr-368	38	1	it	it	PRON
ftr-368	38	2	will	will	AUX
ftr-368	38	3	also	also	ADV
ftr-368	38	4	briefly	briefly	VERB
ftr-368	38	5	address	address	VERB
ftr-368	38	6	the	the	DET
ftr-368	38	7	prepayment	prepayment	NOUN
ftr-368	38	8	doctrine	doctrine	NOUN
ftr-368	38	9	in	in	ADP
ftr-368	38	10	the	the	DET
ftr-368	38	11	context	context	NOUN
ftr-368	38	12	of	of	ADP
ftr-368	38	13	sports	sport	NOUN
ftr-368	38	14	ticket	ticket	NOUN
ftr-368	38	15	transactions	transaction	NOUN
ftr-368	38	16	between	between	ADP
ftr-368	38	17	franchises	franchise	NOUN
ftr-368	38	18	and	and	CCONJ
ftr-368	38	19	individual	individual	ADJ
ftr-368	38	20	fans	fan	NOUN
ftr-368	38	21	.	.	PUNCT
ftr-368	39	1	a	a	DET
ftr-368	39	2	summary	summary	NOUN
ftr-368	39	3	of	of	ADP
ftr-368	39	4	the	the	DET
ftr-368	39	5	evolution	evolution	NOUN
ftr-368	39	6	of	of	ADP
ftr-368	39	7	the	the	DET
ftr-368	39	8	legal	legal	ADJ
ftr-368	39	9	principles	principle	NOUN
ftr-368	39	10	is	be	AUX
ftr-368	39	11	a	a	DET
ftr-368	39	12	helpful	helpful	ADJ
ftr-368	39	13	starting	starting	NOUN
ftr-368	39	14	point	point	NOUN
ftr-368	39	15	.	.	PUNCT
ftr-368	40	1	a.	a.	NOUN
ftr-368	40	2	taxation	taxation	NOUN
ftr-368	40	3	of	of	ADP
ftr-368	40	4	prepaid	prepaid	ADJ
ftr-368	40	5	income	income	NOUN
ftr-368	40	6	overview	overview	NOUN
ftr-368	40	7	at	at	ADP
ftr-368	40	8	the	the	DET
ftr-368	40	9	heart	heart	NOUN
ftr-368	40	10	of	of	ADP
ftr-368	40	11	the	the	DET
ftr-368	40	12	u.s	u.s	PROPN
ftr-368	40	13	.	.	PROPN
ftr-368	40	14	federal	federal	ADJ
ftr-368	40	15	income	income	NOUN
ftr-368	40	16	tax	tax	NOUN
ftr-368	40	17	system	system	NOUN
ftr-368	40	18	is	be	AUX
ftr-368	40	19	the	the	DET
ftr-368	40	20	annual	annual	ADJ
ftr-368	40	21	accounting	accounting	NOUN
ftr-368	40	22	concept	concept	NOUN
ftr-368	40	23	.	.	PUNCT
ftr-368	41	1	the	the	DET
ftr-368	41	2	supreme	supreme	PROPN
ftr-368	41	3	court	court	PROPN
ftr-368	41	4	,	,	PUNCT
ftr-368	41	5	in	in	ADP
ftr-368	41	6	its	its	PRON
ftr-368	41	7	landmark	landmark	NOUN
ftr-368	41	8	decision	decision	NOUN
ftr-368	41	9	in	in	ADP
ftr-368	41	10	burnet	burnet	PROPN
ftr-368	41	11	v.	v.	PROPN
ftr-368	41	12	sanford	sanford	PROPN
ftr-368	41	13	&	&	CCONJ
ftr-368	41	14	brooks,7	brooks,7	PROPN
ftr-368	41	15	established	establish	VERB
ftr-368	41	16	that	that	SCONJ
ftr-368	41	17	the	the	DET
ftr-368	41	18	essence	essence	NOUN
ftr-368	41	19	of	of	ADP
ftr-368	41	20	any	any	DET
ftr-368	41	21	tax	tax	NOUN
ftr-368	41	22	system	system	NOUN
ftr-368	41	23	is	be	AUX
ftr-368	41	24	to	to	PART
ftr-368	41	25	produce	produce	VERB
ftr-368	41	26	revenue	revenue	NOUN
ftr-368	41	27	that	that	PRON
ftr-368	41	28	is	be	AUX
ftr-368	41	29	measurable	measurable	ADJ
ftr-368	41	30	and	and	CCONJ
ftr-368	41	31	payable	payable	ADJ
ftr-368	41	32	at	at	ADP
ftr-368	41	33	regular	regular	ADJ
ftr-368	41	34	intervals	interval	NOUN
ftr-368	41	35	.	.	PUNCT
ftr-368	42	1	these	these	DET
ftr-368	42	2	goals	goal	NOUN
ftr-368	42	3	are	be	AUX
ftr-368	42	4	not	not	PART
ftr-368	42	5	entirely	entirely	ADV
ftr-368	42	6	consistent	consistent	ADJ
ftr-368	42	7	with	with	ADP
ftr-368	42	8	the	the	DET
ftr-368	42	9	principles	principle	NOUN
ftr-368	42	10	of	of	ADP
ftr-368	42	11	financial	financial	ADJ
ftr-368	42	12	accounting	accounting	NOUN
ftr-368	42	13	,	,	PUNCT
ftr-368	42	14	which	which	PRON
ftr-368	42	15	are	be	AUX
ftr-368	42	16	preoccupied	preoccupy	VERB
ftr-368	42	17	with	with	ADP
ftr-368	42	18	accurate	accurate	ADJ
ftr-368	42	19	snapshots	snapshot	NOUN
ftr-368	42	20	of	of	ADP
ftr-368	42	21	economic	economic	ADJ
ftr-368	42	22	wealth	wealth	NOUN
ftr-368	42	23	.	.	PUNCT
ftr-368	43	1	clearly	clearly	ADV
ftr-368	43	2	,	,	PUNCT
ftr-368	43	3	taxpayers	taxpayer	NOUN
ftr-368	43	4	are	be	AUX
ftr-368	43	5	loath	loath	ADJ
ftr-368	43	6	to	to	PART
ftr-368	43	7	pay	pay	VERB
ftr-368	43	8	taxes	taxis	NOUN
ftr-368	43	9	on	on	ADP
ftr-368	43	10	income	income	NOUN
ftr-368	43	11	that	that	PRON
ftr-368	43	12	has	have	AUX
ftr-368	43	13	not	not	PART
ftr-368	43	14	been	be	AUX
ftr-368	43	15	duly	duly	ADV
ftr-368	43	16	matched	match	VERB
ftr-368	43	17	with	with	ADP
ftr-368	43	18	related	relate	VERB
ftr-368	43	19	expenses	expense	NOUN
ftr-368	43	20	.	.	PUNCT
ftr-368	44	1	these	these	DET
ftr-368	44	2	“	"	PUNCT
ftr-368	44	3	vastly	vastly	ADV
ftr-368	44	4	different	different	ADJ
ftr-368	44	5	objectives	objective	NOUN
ftr-368	44	6	”	"	PUNCT
ftr-368	44	7	of	of	ADP
ftr-368	44	8	financial	financial	ADJ
ftr-368	44	9	and	and	CCONJ
ftr-368	44	10	tax	tax	NOUN
ftr-368	44	11	accounting	accounting	NOUN
ftr-368	44	12	have	have	AUX
ftr-368	44	13	given	give	VERB
ftr-368	44	14	rise	rise	NOUN
ftr-368	44	15	to	to	ADP
ftr-368	44	16	a	a	DET
ftr-368	44	17	great	great	ADJ
ftr-368	44	18	deal	deal	NOUN
ftr-368	44	19	of	of	ADP
ftr-368	44	20	tension	tension	NOUN
ftr-368	44	21	in	in	ADP
ftr-368	44	22	the	the	DET
ftr-368	44	23	administration	administration	NOUN
ftr-368	44	24	of	of	ADP
ftr-368	44	25	the	the	DET
ftr-368	44	26	federal	federal	ADJ
ftr-368	44	27	income	income	NOUN
ftr-368	44	28	tax	tax	NOUN
ftr-368	44	29	.	.	PUNCT
ftr-368	45	1	as	as	SCONJ
ftr-368	45	2	justice	justice	NOUN
ftr-368	45	3	blackmun	blackmun	VERB
ftr-368	45	4	eloquently	eloquently	ADV
ftr-368	45	5	framed	frame	VERB
ftr-368	45	6	it	it	PRON
ftr-368	45	7	,	,	PUNCT
ftr-368	45	8	“	"	PUNCT
ftr-368	45	9	[	[	X
ftr-368	45	10	f]inancial	f]inancial	ADJ
ftr-368	45	11	accounting	accounting	NOUN
ftr-368	45	12	,	,	PUNCT
ftr-368	45	13	in	in	ADP
ftr-368	45	14	short	short	ADJ
ftr-368	45	15	,	,	PUNCT
ftr-368	45	16	is	be	AUX
ftr-368	45	17	hospitable	hospitable	ADJ
ftr-368	45	18	to	to	ADP
ftr-368	45	19	estimates	estimate	NOUN
ftr-368	45	20	,	,	PUNCT
ftr-368	45	21	probabilities	probability	NOUN
ftr-368	45	22	,	,	PUNCT
ftr-368	45	23	and	and	CCONJ
ftr-368	45	24	6	6	NUM
ftr-368	45	25	.	.	PUNCT
ftr-368	46	1	sports	sport	NOUN
ftr-368	46	2	broadcasting	broadcasting	NOUN
ftr-368	46	3	revenue	revenue	NOUN
ftr-368	46	4	has	have	AUX
ftr-368	46	5	exploded	explode	VERB
ftr-368	46	6	over	over	ADP
ftr-368	46	7	the	the	DET
ftr-368	46	8	past	past	ADJ
ftr-368	46	9	25	25	NUM
ftr-368	46	10	years	year	NOUN
ftr-368	46	11	.	.	PUNCT
ftr-368	47	1	this	this	DET
ftr-368	47	2	explosion	explosion	NOUN
ftr-368	47	3	has	have	AUX
ftr-368	47	4	been	be	AUX
ftr-368	47	5	due	due	ADJ
ftr-368	47	6	primarily	primarily	ADV
ftr-368	47	7	to	to	ADP
ftr-368	47	8	the	the	DET
ftr-368	47	9	passage	passage	NOUN
ftr-368	47	10	of	of	ADP
ftr-368	47	11	the	the	DET
ftr-368	47	12	sports	sport	NOUN
ftr-368	47	13	broadcasting	broadcasting	NOUN
ftr-368	47	14	act	act	NOUN
ftr-368	47	15	of	of	ADP
ftr-368	47	16	1961	1961	NUM
ftr-368	47	17	,	,	PUNCT
ftr-368	47	18	codified	codify	VERB
ftr-368	47	19	at	at	ADP
ftr-368	47	20	15	15	NUM
ftr-368	47	21	u.s.c	u.s.c	ADJ
ftr-368	47	22	.	.	PUNCT
ftr-368	48	1	§	§	PROPN
ftr-368	48	2	1291	1291	NUM
ftr-368	48	3	.	.	PUNCT
ftr-368	49	1	the	the	DET
ftr-368	49	2	act	act	NOUN
ftr-368	49	3	,	,	PUNCT
ftr-368	49	4	a	a	DET
ftr-368	49	5	monumental	monumental	ADJ
ftr-368	49	6	result	result	NOUN
ftr-368	49	7	of	of	ADP
ftr-368	49	8	intense	intense	ADJ
ftr-368	49	9	lobbying	lobbying	NOUN
ftr-368	49	10	efforts	effort	NOUN
ftr-368	49	11	,	,	PUNCT
ftr-368	49	12	grants	grant	VERB
ftr-368	49	13	antitrust	antitrust	ADJ
ftr-368	49	14	immunity	immunity	NOUN
ftr-368	49	15	to	to	ADP
ftr-368	49	16	sports	sport	NOUN
ftr-368	49	17	leagues	league	NOUN
ftr-368	49	18	and	and	CCONJ
ftr-368	49	19	enables	enable	VERB
ftr-368	49	20	them	they	PRON
ftr-368	49	21	to	to	PART
ftr-368	49	22	sell	sell	VERB
ftr-368	49	23	packaged	package	VERB
ftr-368	49	24	broadcasting	broadcasting	NOUN
ftr-368	49	25	rights	right	NOUN
ftr-368	49	26	to	to	ADP
ftr-368	49	27	national	national	ADJ
ftr-368	49	28	television	television	NOUN
ftr-368	49	29	networks	network	NOUN
ftr-368	49	30	.	.	PUNCT
ftr-368	50	1	see	see	VERB
ftr-368	50	2	united	united	PROPN
ftr-368	50	3	states	states	PROPN
ftr-368	50	4	v.	v.	PROPN
ftr-368	50	5	nfl	nfl	PROPN
ftr-368	50	6	,	,	PUNCT
ftr-368	50	7	116	116	NUM
ftr-368	50	8	f.supp	f.supp	ADJ
ftr-368	50	9	.	.	PUNCT
ftr-368	51	1	319	319	NUM
ftr-368	51	2	(	(	PUNCT
ftr-368	51	3	e.d	e.d	PROPN
ftr-368	51	4	.	.	PROPN
ftr-368	51	5	pa	pa	PROPN
ftr-368	51	6	.	.	PROPN
ftr-368	51	7	1953	1953	NUM
ftr-368	51	8	)	)	PUNCT
ftr-368	51	9	(	(	PUNCT
ftr-368	51	10	precursor	precursor	NOUN
ftr-368	51	11	to	to	ADP
ftr-368	51	12	the	the	DET
ftr-368	51	13	sports	sport	NOUN
ftr-368	51	14	broadcasting	broadcasting	PROPN
ftr-368	51	15	act	act	PROPN
ftr-368	51	16	)	)	PUNCT
ftr-368	51	17	;	;	PUNCT
ftr-368	51	18	zimbalist	zimbalist	NOUN
ftr-368	51	19	,	,	PUNCT
ftr-368	51	20	supra	supra	ADJ
ftr-368	51	21	note	note	NOUN
ftr-368	51	22	2	2	NUM
ftr-368	51	23	,	,	PUNCT
ftr-368	51	24	at	at	ADP
ftr-368	51	25	ch.7	ch.7	PROPN
ftr-368	51	26	;	;	PUNCT
ftr-368	51	27	paul	paul	PROPN
ftr-368	51	28	c.	c.	PROPN
ftr-368	51	29	weiler	weiler	PROPN
ftr-368	51	30	&	&	CCONJ
ftr-368	51	31	gary	gary	PROPN
ftr-368	51	32	r.	r.	PROPN
ftr-368	51	33	roberts	roberts	PROPN
ftr-368	51	34	,	,	PUNCT
ftr-368	51	35	sports	sport	NOUN
ftr-368	51	36	and	and	CCONJ
ftr-368	51	37	the	the	DET
ftr-368	51	38	law	law	NOUN
ftr-368	51	39	,	,	PUNCT
ftr-368	51	40	684	684	NUM
ftr-368	51	41	-	-	SYM
ftr-368	51	42	738	738	NUM
ftr-368	51	43	(	(	PUNCT
ftr-368	51	44	3rd	3rd	ADJ
ftr-368	51	45	ed	ed	NOUN
ftr-368	51	46	.	.	PUNCT
ftr-368	52	1	west	west	PROPN
ftr-368	52	2	2004	2004	NUM
ftr-368	52	3	)	)	PUNCT
ftr-368	52	4	.	.	PUNCT
ftr-368	53	1	the	the	DET
ftr-368	53	2	various	various	ADJ
ftr-368	53	3	sports	sport	NOUN
ftr-368	53	4	leagues	league	NOUN
ftr-368	53	5	have	have	AUX
ftr-368	53	6	benefited	benefit	VERB
ftr-368	53	7	immeasurably	immeasurably	ADV
ftr-368	53	8	from	from	ADP
ftr-368	53	9	this	this	DET
ftr-368	53	10	cartel	cartel	NOUN
ftr-368	53	11	power	power	NOUN
ftr-368	53	12	.	.	PUNCT
ftr-368	54	1	one	one	NUM
ftr-368	54	2	sports	sport	NOUN
ftr-368	54	3	economist	economist	NOUN
ftr-368	54	4	estimated	estimate	VERB
ftr-368	54	5	that	that	SCONJ
ftr-368	54	6	within	within	ADP
ftr-368	54	7	two	two	NUM
ftr-368	54	8	years	year	NOUN
ftr-368	54	9	of	of	ADP
ftr-368	54	10	the	the	DET
ftr-368	54	11	passage	passage	NOUN
ftr-368	54	12	of	of	ADP
ftr-368	54	13	the	the	DET
ftr-368	54	14	act	act	NOUN
ftr-368	54	15	,	,	PUNCT
ftr-368	54	16	national	national	PROPN
ftr-368	54	17	football	football	NOUN
ftr-368	54	18	league	league	PROPN
ftr-368	54	19	(	(	PUNCT
ftr-368	54	20	“	"	PUNCT
ftr-368	54	21	nfl	nfl	PROPN
ftr-368	54	22	”	"	PUNCT
ftr-368	54	23	)	)	PUNCT
ftr-368	54	24	and	and	CCONJ
ftr-368	54	25	major	major	ADJ
ftr-368	54	26	league	league	NOUN
ftr-368	54	27	baseball	baseball	NOUN
ftr-368	54	28	(	(	PUNCT
ftr-368	54	29	“	"	PUNCT
ftr-368	54	30	mlb	mlb	NOUN
ftr-368	54	31	”	"	PUNCT
ftr-368	54	32	)	)	PUNCT
ftr-368	54	33	revenues	revenue	NOUN
ftr-368	54	34	tripled	triple	VERB
ftr-368	54	35	,	,	PUNCT
ftr-368	54	36	while	while	SCONJ
ftr-368	54	37	the	the	DET
ftr-368	54	38	number	number	NOUN
ftr-368	54	39	of	of	ADP
ftr-368	54	40	broadcast	broadcast	NOUN
ftr-368	54	41	games	game	NOUN
ftr-368	54	42	was	be	AUX
ftr-368	54	43	cut	cut	VERB
ftr-368	54	44	in	in	ADP
ftr-368	54	45	half	half	NOUN
ftr-368	54	46	.	.	PUNCT
ftr-368	55	1	see	see	VERB
ftr-368	55	2	infra	infra	NOUN
ftr-368	55	3	note	note	VERB
ftr-368	55	4	39	39	NUM
ftr-368	55	5	.	.	PUNCT
ftr-368	56	1	7	7	NUM
ftr-368	56	2	.	.	NUM
ftr-368	56	3	282	282	NUM
ftr-368	56	4	u.s	u.s	PROPN
ftr-368	56	5	.	.	PROPN
ftr-368	56	6	359	359	NUM
ftr-368	56	7	,	,	PUNCT
ftr-368	56	8	365	365	NUM
ftr-368	56	9	-	-	SYM
ftr-368	56	10	66	66	NUM
ftr-368	56	11	(	(	PUNCT
ftr-368	56	12	1931	1931	NUM
ftr-368	56	13	)	)	PUNCT
ftr-368	56	14	.	.	PUNCT
ftr-368	57	1	for	for	ADP
ftr-368	57	2	a	a	DET
ftr-368	57	3	helpful	helpful	ADJ
ftr-368	57	4	discussion	discussion	NOUN
ftr-368	57	5	,	,	PUNCT
ftr-368	57	6	see	see	VERB
ftr-368	57	7	,	,	PUNCT
ftr-368	57	8	e.g.	e.g.	ADV
ftr-368	57	9	,	,	PUNCT
ftr-368	57	10	stephen	stephen	PROPN
ftr-368	57	11	f.	f.	PROPN
ftr-368	57	12	gertzman	gertzman	PROPN
ftr-368	57	13	,	,	PUNCT
ftr-368	57	14	federal	federal	ADJ
ftr-368	57	15	tax	tax	NOUN
ftr-368	57	16	accounting	accounting	NOUN
ftr-368	57	17	,	,	PUNCT
ftr-368	57	18	¶	¶	PROPN
ftr-368	57	19	12.02	12.02	NUM
ftr-368	57	20	(	(	PUNCT
ftr-368	57	21	warren	warren	PROPN
ftr-368	57	22	,	,	PUNCT
ftr-368	57	23	gorham	gorham	PROPN
ftr-368	57	24	&	&	CCONJ
ftr-368	57	25	lamont	lamont	PROPN
ftr-368	57	26	1988	1988	NUM
ftr-368	57	27	)	)	PUNCT
ftr-368	57	28	.	.	PUNCT
ftr-368	58	1	2008	2008	NUM
ftr-368	58	2	]	]	PUNCT
ftr-368	59	1	taxing	tax	VERB
ftr-368	59	2	the	the	DET
ftr-368	59	3	business	business	NOUN
ftr-368	59	4	of	of	ADP
ftr-368	59	5	sports	sport	NOUN
ftr-368	59	6	165	165	NUM
ftr-368	59	7	reasonable	reasonable	ADJ
ftr-368	59	8	certainties	certainty	NOUN
ftr-368	59	9	;	;	PUNCT
ftr-368	59	10	the	the	DET
ftr-368	59	11	tax	tax	NOUN
ftr-368	59	12	law	law	NOUN
ftr-368	59	13	,	,	PUNCT
ftr-368	59	14	with	with	ADP
ftr-368	59	15	its	its	PRON
ftr-368	59	16	mandate	mandate	NOUN
ftr-368	59	17	to	to	PART
ftr-368	59	18	preserve	preserve	VERB
ftr-368	59	19	the	the	DET
ftr-368	59	20	revenue	revenue	NOUN
ftr-368	59	21	,	,	PUNCT
ftr-368	59	22	can	can	AUX
ftr-368	59	23	give	give	VERB
ftr-368	59	24	no	no	DET
ftr-368	59	25	quarter	quarter	NOUN
ftr-368	59	26	to	to	ADP
ftr-368	59	27	uncertainty	uncertainty	NOUN
ftr-368	59	28	.	.	PUNCT
ftr-368	59	29	”8	”8	PUNCT
ftr-368	60	1	congress	congress	PROPN
ftr-368	60	2	has	have	AUX
ftr-368	60	3	enacted	enact	VERB
ftr-368	60	4	various	various	ADJ
ftr-368	60	5	code	code	NOUN
ftr-368	60	6	provisions	provision	NOUN
ftr-368	60	7	relating	relate	VERB
ftr-368	60	8	to	to	ADP
ftr-368	60	9	tax	tax	NOUN
ftr-368	60	10	accounting	accounting	NOUN
ftr-368	60	11	in	in	ADP
ftr-368	60	12	an	an	DET
ftr-368	60	13	effort	effort	NOUN
ftr-368	60	14	to	to	PART
ftr-368	60	15	strike	strike	VERB
ftr-368	60	16	a	a	DET
ftr-368	60	17	workable	workable	ADJ
ftr-368	60	18	balance	balance	NOUN
ftr-368	60	19	between	between	ADP
ftr-368	60	20	these	these	DET
ftr-368	60	21	competing	compete	VERB
ftr-368	60	22	principles	principle	NOUN
ftr-368	60	23	.	.	PUNCT
ftr-368	61	1	section	section	NOUN
ftr-368	61	2	446(a	446(a	NUM
ftr-368	61	3	)	)	PUNCT
ftr-368	61	4	states	state	VERB
ftr-368	61	5	that	that	SCONJ
ftr-368	61	6	taxpayers	taxpayer	NOUN
ftr-368	61	7	should	should	AUX
ftr-368	61	8	generally	generally	ADV
ftr-368	61	9	use	use	VERB
ftr-368	61	10	their	their	PRON
ftr-368	61	11	method	method	NOUN
ftr-368	61	12	of	of	ADP
ftr-368	61	13	financial	financial	ADJ
ftr-368	61	14	accounting	accounting	NOUN
ftr-368	61	15	when	when	SCONJ
ftr-368	61	16	computing	compute	VERB
ftr-368	61	17	their	their	PRON
ftr-368	61	18	taxes	taxis	NOUN
ftr-368	61	19	.	.	PUNCT
ftr-368	62	1	however	however	ADV
ftr-368	62	2	,	,	PUNCT
ftr-368	62	3	the	the	DET
ftr-368	62	4	commissioner	commissioner	NOUN
ftr-368	62	5	,	,	PUNCT
ftr-368	62	6	under	under	ADP
ftr-368	62	7	section	section	NOUN
ftr-368	62	8	446(b	446(b	PROPN
ftr-368	62	9	)	)	PUNCT
ftr-368	62	10	,	,	PUNCT
ftr-368	62	11	may	may	AUX
ftr-368	62	12	require	require	VERB
ftr-368	62	13	that	that	SCONJ
ftr-368	62	14	the	the	DET
ftr-368	62	15	taxpayer	taxpayer	NOUN
ftr-368	62	16	use	use	VERB
ftr-368	62	17	a	a	DET
ftr-368	62	18	tax	tax	NOUN
ftr-368	62	19	accounting	accounting	NOUN
ftr-368	62	20	method	method	NOUN
ftr-368	62	21	that	that	PRON
ftr-368	62	22	“	"	PUNCT
ftr-368	62	23	clearly	clearly	ADV
ftr-368	62	24	reflects	reflect	VERB
ftr-368	62	25	income	income	NOUN
ftr-368	62	26	.	.	PUNCT
ftr-368	62	27	”	"	PUNCT
ftr-368	63	1	section	section	NOUN
ftr-368	63	2	451(a	451(a	PROPN
ftr-368	63	3	)	)	PUNCT
ftr-368	63	4	contains	contain	VERB
ftr-368	63	5	the	the	DET
ftr-368	63	6	general	general	ADJ
ftr-368	63	7	rule	rule	NOUN
ftr-368	63	8	regarding	regard	VERB
ftr-368	63	9	advance	advance	NOUN
ftr-368	63	10	receipts	receipt	NOUN
ftr-368	63	11	–	–	PUNCT
ftr-368	63	12	specifically	specifically	ADV
ftr-368	63	13	,	,	PUNCT
ftr-368	63	14	“	"	PUNCT
ftr-368	63	15	the	the	DET
ftr-368	63	16	amount	amount	NOUN
ftr-368	63	17	of	of	ADP
ftr-368	63	18	any	any	DET
ftr-368	63	19	item	item	NOUN
ftr-368	63	20	of	of	ADP
ftr-368	63	21	gross	gross	ADJ
ftr-368	63	22	income	income	NOUN
ftr-368	63	23	shall	shall	AUX
ftr-368	63	24	be	be	AUX
ftr-368	63	25	included	include	VERB
ftr-368	63	26	in	in	ADP
ftr-368	63	27	the	the	DET
ftr-368	63	28	gross	gross	ADJ
ftr-368	63	29	income	income	NOUN
ftr-368	63	30	for	for	ADP
ftr-368	63	31	the	the	DET
ftr-368	63	32	taxable	taxable	ADJ
ftr-368	63	33	year	year	NOUN
ftr-368	63	34	in	in	ADP
ftr-368	63	35	which	which	PRON
ftr-368	63	36	received	receive	VERB
ftr-368	63	37	by	by	ADP
ftr-368	63	38	the	the	DET
ftr-368	63	39	taxpayer	taxpayer	NOUN
ftr-368	63	40	,	,	PUNCT
ftr-368	63	41	unless	unless	SCONJ
ftr-368	63	42	,	,	PUNCT
ftr-368	63	43	under	under	ADP
ftr-368	63	44	the	the	DET
ftr-368	63	45	method	method	NOUN
ftr-368	63	46	of	of	ADP
ftr-368	63	47	accounting	accounting	NOUN
ftr-368	63	48	used	use	VERB
ftr-368	63	49	in	in	ADP
ftr-368	63	50	computing	compute	VERB
ftr-368	63	51	taxable	taxable	ADJ
ftr-368	63	52	income	income	NOUN
ftr-368	63	53	,	,	PUNCT
ftr-368	63	54	such	such	ADJ
ftr-368	63	55	amount	amount	NOUN
ftr-368	63	56	is	be	AUX
ftr-368	63	57	to	to	PART
ftr-368	63	58	be	be	AUX
ftr-368	63	59	properly	properly	ADV
ftr-368	63	60	accounted	account	VERB
ftr-368	63	61	for	for	ADP
ftr-368	63	62	as	as	ADP
ftr-368	63	63	of	of	ADP
ftr-368	63	64	a	a	DET
ftr-368	63	65	different	different	ADJ
ftr-368	63	66	period	period	NOUN
ftr-368	63	67	.	.	PUNCT
ftr-368	63	68	”	"	PUNCT
ftr-368	64	1	regulations	regulation	NOUN
ftr-368	64	2	section	section	NOUN
ftr-368	64	3	1.451	1.451	NUM
ftr-368	64	4	-	-	SYM
ftr-368	64	5	1(a	1(a	NUM
ftr-368	64	6	)	)	PUNCT
ftr-368	64	7	interprets	interpret	VERB
ftr-368	64	8	this	this	DET
ftr-368	64	9	standard	standard	NOUN
ftr-368	64	10	and	and	CCONJ
ftr-368	64	11	states	state	VERB
ftr-368	64	12	that	that	SCONJ
ftr-368	64	13	under	under	ADP
ftr-368	64	14	the	the	DET
ftr-368	64	15	accrual	accrual	ADJ
ftr-368	64	16	method	method	NOUN
ftr-368	64	17	,	,	PUNCT
ftr-368	64	18	income	income	NOUN
ftr-368	64	19	is	be	AUX
ftr-368	64	20	includible	includible	ADJ
ftr-368	64	21	“	"	PUNCT
ftr-368	64	22	when	when	SCONJ
ftr-368	64	23	all	all	DET
ftr-368	64	24	the	the	DET
ftr-368	64	25	events	event	NOUN
ftr-368	64	26	have	have	AUX
ftr-368	64	27	occurred	occur	VERB
ftr-368	64	28	which	which	PRON
ftr-368	64	29	fix	fix	VERB
ftr-368	64	30	the	the	DET
ftr-368	64	31	right	right	NOUN
ftr-368	64	32	to	to	PART
ftr-368	64	33	receive	receive	VERB
ftr-368	64	34	such	such	ADJ
ftr-368	64	35	income	income	NOUN
ftr-368	64	36	and	and	CCONJ
ftr-368	64	37	the	the	DET
ftr-368	64	38	amount	amount	NOUN
ftr-368	64	39	thereof	thereof	ADV
ftr-368	64	40	can	can	AUX
ftr-368	64	41	be	be	AUX
ftr-368	64	42	determined	determine	VERB
ftr-368	64	43	with	with	ADP
ftr-368	64	44	reasonable	reasonable	ADJ
ftr-368	64	45	accuracy	accuracy	NOUN
ftr-368	64	46	.	.	PUNCT
ftr-368	65	1	”9	”9	PUNCT
ftr-368	66	1	the	the	DET
ftr-368	66	2	well	well	ADV
ftr-368	66	3	known	know	VERB
ftr-368	66	4	‘	'	PUNCT
ftr-368	66	5	trilogy	trilogy	NOUN
ftr-368	66	6	’	'	PUNCT
ftr-368	66	7	of	of	ADP
ftr-368	66	8	supreme	supreme	PROPN
ftr-368	66	9	court	court	PROPN
ftr-368	66	10	cases	case	NOUN
ftr-368	66	11	during	during	ADP
ftr-368	66	12	the	the	DET
ftr-368	66	13	1950s	1950	NOUN
ftr-368	66	14	and	and	CCONJ
ftr-368	66	15	1960s	1960	NOUN
ftr-368	66	16	,	,	PUNCT
ftr-368	66	17	decided	decide	VERB
ftr-368	66	18	under	under	ADP
ftr-368	66	19	the	the	DET
ftr-368	66	20	statutory	statutory	ADJ
ftr-368	66	21	predecessor	predecessor	NOUN
ftr-368	66	22	of	of	ADP
ftr-368	66	23	section	section	NOUN
ftr-368	66	24	446	446	NUM
ftr-368	66	25	,	,	PUNCT
ftr-368	66	26	established	establish	VERB
ftr-368	66	27	the	the	DET
ftr-368	66	28	general	general	ADJ
ftr-368	66	29	rule	rule	NOUN
ftr-368	66	30	that	that	SCONJ
ftr-368	66	31	advance	advance	NOUN
ftr-368	66	32	payments	payment	NOUN
ftr-368	66	33	for	for	ADP
ftr-368	66	34	services	service	NOUN
ftr-368	66	35	may	may	AUX
ftr-368	66	36	not	not	PART
ftr-368	66	37	be	be	AUX
ftr-368	66	38	deferred	defer	VERB
ftr-368	66	39	by	by	ADP
ftr-368	66	40	accrual	accrual	ADJ
ftr-368	66	41	method	method	NOUN
ftr-368	66	42	taxpayers.10	taxpayers.10	NOUN
ftr-368	66	43	in	in	ADP
ftr-368	66	44	automobile	automobile	NOUN
ftr-368	66	45	club	club	NOUN
ftr-368	66	46	of	of	ADP
ftr-368	66	47	michigan	michigan	PROPN
ftr-368	66	48	v.	v.	ADP
ftr-368	66	49	commissioner,11	commissioner,11	NOUN
ftr-368	66	50	the	the	DET
ftr-368	66	51	court	court	NOUN
ftr-368	66	52	required	require	VERB
ftr-368	66	53	an	an	DET
ftr-368	66	54	accrual	accrual	ADJ
ftr-368	66	55	method	method	NOUN
ftr-368	66	56	taxpayer	taxpayer	NOUN
ftr-368	66	57	to	to	PART
ftr-368	66	58	include	include	VERB
ftr-368	66	59	in	in	ADP
ftr-368	66	60	income	income	NOUN
ftr-368	66	61	advance	advance	NOUN
ftr-368	66	62	payments	payment	NOUN
ftr-368	66	63	for	for	ADP
ftr-368	66	64	membership	membership	NOUN
ftr-368	66	65	dues	due	NOUN
ftr-368	66	66	which	which	PRON
ftr-368	66	67	entitled	entitle	VERB
ftr-368	66	68	members	member	NOUN
ftr-368	66	69	to	to	ADP
ftr-368	66	70	8	8	NUM
ftr-368	66	71	.	.	PUNCT
ftr-368	67	1	thor	thor	PROPN
ftr-368	67	2	power	power	PROPN
ftr-368	67	3	tool	tool	PROPN
ftr-368	67	4	co.	co.	PROPN
ftr-368	68	1	v.	v.	ADP
ftr-368	68	2	comm’r	comm’r	PROPN
ftr-368	68	3	,	,	PUNCT
ftr-368	68	4	439	439	NUM
ftr-368	68	5	u.s	u.s	PROPN
ftr-368	68	6	.	.	PROPN
ftr-368	68	7	522	522	NUM
ftr-368	68	8	,	,	PUNCT
ftr-368	68	9	543	543	NUM
ftr-368	68	10	(	(	PUNCT
ftr-368	68	11	1979	1979	NUM
ftr-368	68	12	)	)	PUNCT
ftr-368	68	13	(	(	PUNCT
ftr-368	68	14	upholding	uphold	VERB
ftr-368	68	15	the	the	DET
ftr-368	68	16	commissioner	commissioner	NOUN
ftr-368	68	17	and	and	CCONJ
ftr-368	68	18	holding	hold	VERB
ftr-368	68	19	that	that	PRON
ftr-368	68	20	under	under	ADP
ftr-368	68	21	the	the	DET
ftr-368	68	22	relevant	relevant	ADJ
ftr-368	68	23	provisions	provision	NOUN
ftr-368	68	24	,	,	PUNCT
ftr-368	68	25	conformity	conformity	NOUN
ftr-368	68	26	with	with	ADP
ftr-368	68	27	generally	generally	ADV
ftr-368	68	28	accepted	accept	VERB
ftr-368	68	29	accounting	accounting	NOUN
ftr-368	68	30	principles	principle	NOUN
ftr-368	68	31	does	do	AUX
ftr-368	68	32	not	not	PART
ftr-368	68	33	create	create	VERB
ftr-368	68	34	a	a	DET
ftr-368	68	35	presumption	presumption	NOUN
ftr-368	68	36	of	of	ADP
ftr-368	68	37	proper	proper	ADJ
ftr-368	68	38	tax	tax	NOUN
ftr-368	68	39	accounting	accounting	NOUN
ftr-368	68	40	)	)	PUNCT
ftr-368	68	41	.	.	PUNCT
ftr-368	69	1	accord	accord	PROPN
ftr-368	69	2	frank	frank	PROPN
ftr-368	69	3	lyon	lyon	PROPN
ftr-368	69	4	co.	co.	PROPN
ftr-368	69	5	v.	v.	PROPN
ftr-368	69	6	united	united	PROPN
ftr-368	69	7	states	states	PROPN
ftr-368	69	8	,	,	PUNCT
ftr-368	69	9	435	435	NUM
ftr-368	69	10	u.	u.	PROPN
ftr-368	69	11	s.	s.	PROPN
ftr-368	69	12	561	561	NUM
ftr-368	69	13	,	,	PUNCT
ftr-368	69	14	577	577	NUM
ftr-368	69	15	(	(	PUNCT
ftr-368	69	16	1978	1978	NUM
ftr-368	69	17	)	)	PUNCT
ftr-368	69	18	;	;	PUNCT
ftr-368	69	19	comm’r	comm’r	NOUN
ftr-368	69	20	v.	v.	ADP
ftr-368	69	21	idaho	idaho	PROPN
ftr-368	69	22	power	power	PROPN
ftr-368	69	23	co.	co.	PROPN
ftr-368	69	24	,	,	PUNCT
ftr-368	69	25	418	418	NUM
ftr-368	69	26	u.s	u.s	PROPN
ftr-368	69	27	.	.	PROPN
ftr-368	69	28	1	1	NUM
ftr-368	69	29	(	(	PUNCT
ftr-368	69	30	1974	1974	NUM
ftr-368	69	31	)	)	PUNCT
ftr-368	69	32	;	;	PUNCT
ftr-368	69	33	boise	boise	PROPN
ftr-368	69	34	cascade	cascade	PROPN
ftr-368	69	35	corp	corp	PROPN
ftr-368	69	36	.	.	PROPN
ftr-368	69	37	v.	v.	PROPN
ftr-368	69	38	united	united	PROPN
ftr-368	69	39	states	states	PROPN
ftr-368	69	40	,	,	PUNCT
ftr-368	69	41	530	530	NUM
ftr-368	69	42	f.2d	f.2d	NOUN
ftr-368	69	43	1367	1367	NUM
ftr-368	69	44	,	,	PUNCT
ftr-368	69	45	1373	1373	NUM
ftr-368	69	46	(	(	PUNCT
ftr-368	69	47	ct	ct	NOUN
ftr-368	69	48	.	.	PUNCT
ftr-368	69	49	cl	cl	NOUN
ftr-368	69	50	.	.	PUNCT
ftr-368	69	51	1976	1976	NUM
ftr-368	69	52	)	)	PUNCT
ftr-368	69	53	(	(	PUNCT
ftr-368	69	54	“	"	PUNCT
ftr-368	69	55	boise	boise	NOUN
ftr-368	69	56	cascade	cascade	NOUN
ftr-368	69	57	”	"	PUNCT
ftr-368	69	58	)	)	PUNCT
ftr-368	69	59	(	(	PUNCT
ftr-368	69	60	tax	tax	NOUN
ftr-368	69	61	accounting	accounting	NOUN
ftr-368	69	62	“	"	PUNCT
ftr-368	69	63	starts	start	VERB
ftr-368	69	64	from	from	ADP
ftr-368	69	65	the	the	DET
ftr-368	69	66	premise	premise	NOUN
ftr-368	69	67	of	of	ADP
ftr-368	69	68	a	a	DET
ftr-368	69	69	need	need	NOUN
ftr-368	69	70	for	for	ADP
ftr-368	69	71	certainty	certainty	NOUN
ftr-368	69	72	…	…	PUNCT
ftr-368	69	73	and	and	CCONJ
ftr-368	69	74	focuses	focus	VERB
ftr-368	69	75	on	on	ADP
ftr-368	69	76	the	the	DET
ftr-368	69	77	concept	concept	NOUN
ftr-368	69	78	of	of	ADP
ftr-368	69	79	ability	ability	NOUN
ftr-368	69	80	to	to	PART
ftr-368	69	81	pay	pay	VERB
ftr-368	69	82	”	"	PUNCT
ftr-368	69	83	)	)	PUNCT
ftr-368	69	84	.	.	PUNCT
ftr-368	70	1	9	9	X
ftr-368	70	2	.	.	X
ftr-368	70	3	the	the	DET
ftr-368	70	4	so	so	ADV
ftr-368	70	5	-	-	PUNCT
ftr-368	70	6	called	call	VERB
ftr-368	70	7	“	"	PUNCT
ftr-368	70	8	all	all	DET
ftr-368	70	9	events	event	NOUN
ftr-368	70	10	test	test	NOUN
ftr-368	70	11	”	"	PUNCT
ftr-368	70	12	is	be	AUX
ftr-368	70	13	satisfied	satisfied	ADJ
ftr-368	70	14	when	when	SCONJ
ftr-368	70	15	(	(	PUNCT
ftr-368	70	16	1	1	X
ftr-368	70	17	)	)	PUNCT
ftr-368	70	18	the	the	DET
ftr-368	70	19	payment	payment	NOUN
ftr-368	70	20	is	be	AUX
ftr-368	70	21	earned	earn	VERB
ftr-368	70	22	through	through	ADP
ftr-368	70	23	performance	performance	NOUN
ftr-368	70	24	,	,	PUNCT
ftr-368	70	25	(	(	PUNCT
ftr-368	70	26	2	2	X
ftr-368	70	27	)	)	PUNCT
ftr-368	70	28	payment	payment	NOUN
ftr-368	70	29	is	be	AUX
ftr-368	70	30	due	due	ADJ
ftr-368	70	31	to	to	ADP
ftr-368	70	32	the	the	DET
ftr-368	70	33	taxpayer	taxpayer	NOUN
ftr-368	70	34	,	,	PUNCT
ftr-368	70	35	or	or	CCONJ
ftr-368	70	36	(	(	PUNCT
ftr-368	70	37	3	3	X
ftr-368	70	38	)	)	PUNCT
ftr-368	70	39	payment	payment	NOUN
ftr-368	70	40	is	be	AUX
ftr-368	70	41	received	receive	VERB
ftr-368	70	42	by	by	ADP
ftr-368	70	43	the	the	DET
ftr-368	70	44	taxpayer	taxpayer	NOUN
ftr-368	70	45	,	,	PUNCT
ftr-368	70	46	whichever	whichever	PRON
ftr-368	70	47	happens	happen	VERB
ftr-368	70	48	earliest	early	ADJ
ftr-368	70	49	.	.	PUNCT
ftr-368	71	1	see	see	VERB
ftr-368	71	2	rev	rev	PROPN
ftr-368	71	3	.	.	PROPN
ftr-368	71	4	rul	rul	NOUN
ftr-368	71	5	.	.	PUNCT
ftr-368	72	1	84	84	NUM
ftr-368	72	2	-	-	SYM
ftr-368	72	3	31	31	NUM
ftr-368	72	4	,	,	PUNCT
ftr-368	72	5	1984	1984	NUM
ftr-368	72	6	-	-	SYM
ftr-368	72	7	1	1	NUM
ftr-368	72	8	c.b	c.b	PROPN
ftr-368	72	9	.	.	PROPN
ftr-368	72	10	127	127	NUM
ftr-368	72	11	;	;	PUNCT
ftr-368	72	12	rev	rev	PROPN
ftr-368	72	13	.	.	PROPN
ftr-368	73	1	rul	rul	PROPN
ftr-368	73	2	.	.	PUNCT
ftr-368	74	1	80	80	NUM
ftr-368	74	2	-	-	SYM
ftr-368	74	3	308	308	NUM
ftr-368	74	4	,	,	PUNCT
ftr-368	74	5	1980	1980	NUM
ftr-368	74	6	-	-	SYM
ftr-368	74	7	2	2	NUM
ftr-368	74	8	c.b	c.b	PROPN
ftr-368	74	9	.	.	PROPN
ftr-368	74	10	162	162	NUM
ftr-368	74	11	.	.	PUNCT
ftr-368	75	1	the	the	DET
ftr-368	75	2	origin	origin	NOUN
ftr-368	75	3	of	of	ADP
ftr-368	75	4	the	the	DET
ftr-368	75	5	all	all	DET
ftr-368	75	6	events	event	NOUN
ftr-368	75	7	test	test	NOUN
ftr-368	75	8	was	be	AUX
ftr-368	75	9	the	the	DET
ftr-368	75	10	supreme	supreme	PROPN
ftr-368	75	11	court	court	PROPN
ftr-368	75	12	’s	’s	PART
ftr-368	75	13	decision	decision	NOUN
ftr-368	75	14	in	in	ADP
ftr-368	75	15	united	united	PROPN
ftr-368	75	16	states	states	PROPN
ftr-368	75	17	v.	v.	PROPN
ftr-368	75	18	anderson	anderson	PROPN
ftr-368	75	19	,	,	PUNCT
ftr-368	75	20	269	269	NUM
ftr-368	75	21	u.s	u.s	PROPN
ftr-368	75	22	.	.	PROPN
ftr-368	75	23	422	422	NUM
ftr-368	75	24	(	(	PUNCT
ftr-368	75	25	1926	1926	NUM
ftr-368	75	26	)	)	PUNCT
ftr-368	75	27	.	.	PUNCT
ftr-368	76	1	10	10	NUM
ftr-368	76	2	.	.	PUNCT
ftr-368	77	1	the	the	DET
ftr-368	77	2	seminal	seminal	ADJ
ftr-368	77	3	prepaid	prepaid	ADJ
ftr-368	77	4	income	income	NOUN
ftr-368	77	5	decision	decision	NOUN
ftr-368	77	6	prior	prior	ADV
ftr-368	77	7	to	to	ADP
ftr-368	77	8	the	the	DET
ftr-368	77	9	trilogy	trilogy	NOUN
ftr-368	77	10	cases	case	NOUN
ftr-368	77	11	was	be	AUX
ftr-368	77	12	beacon	beacon	NOUN
ftr-368	77	13	publishing	publishing	PROPN
ftr-368	77	14	co.	co.	PROPN
ftr-368	78	1	v.	v.	PROPN
ftr-368	78	2	commissioner	commissioner	PROPN
ftr-368	78	3	,	,	PUNCT
ftr-368	78	4	218	218	NUM
ftr-368	78	5	f.2d	f.2d	ADP
ftr-368	78	6	697	697	NUM
ftr-368	78	7	(	(	PUNCT
ftr-368	78	8	10th	10th	ADJ
ftr-368	78	9	cir	cir	NOUN
ftr-368	78	10	.	.	PROPN
ftr-368	78	11	1955	1955	NUM
ftr-368	78	12	)	)	PUNCT
ftr-368	78	13	,	,	PUNCT
ftr-368	78	14	which	which	PRON
ftr-368	78	15	involved	involve	VERB
ftr-368	78	16	prepaid	prepaid	ADJ
ftr-368	78	17	newspaper	newspaper	NOUN
ftr-368	78	18	subscriptions	subscription	NOUN
ftr-368	78	19	.	.	PUNCT
ftr-368	79	1	the	the	DET
ftr-368	79	2	tenth	tenth	ADJ
ftr-368	79	3	circuit	circuit	NOUN
ftr-368	79	4	noted	note	VERB
ftr-368	79	5	that	that	SCONJ
ftr-368	79	6	the	the	DET
ftr-368	79	7	code	code	NOUN
ftr-368	79	8	permitted	permit	VERB
ftr-368	79	9	an	an	DET
ftr-368	79	10	accrual	accrual	ADJ
ftr-368	79	11	method	method	NOUN
ftr-368	79	12	of	of	ADP
ftr-368	79	13	accounting	accounting	NOUN
ftr-368	79	14	,	,	PUNCT
ftr-368	79	15	and	and	CCONJ
ftr-368	79	16	held	hold	VERB
ftr-368	79	17	that	that	SCONJ
ftr-368	79	18	requiring	require	VERB
ftr-368	79	19	current	current	ADJ
ftr-368	79	20	inclusion	inclusion	NOUN
ftr-368	79	21	of	of	ADP
ftr-368	79	22	such	such	ADJ
ftr-368	79	23	prepayments	prepayment	NOUN
ftr-368	79	24	“	"	PUNCT
ftr-368	79	25	would	would	AUX
ftr-368	79	26	in	in	ADP
ftr-368	79	27	most	most	ADJ
ftr-368	79	28	cases	case	NOUN
ftr-368	79	29	result	result	VERB
ftr-368	79	30	in	in	ADP
ftr-368	79	31	a	a	DET
ftr-368	79	32	distortion	distortion	NOUN
ftr-368	79	33	of	of	ADP
ftr-368	79	34	an	an	DET
ftr-368	79	35	accrual	accrual	ADJ
ftr-368	79	36	taxpayer	taxpayer	NOUN
ftr-368	79	37	’s	’s	PART
ftr-368	79	38	true	true	ADJ
ftr-368	79	39	income	income	NOUN
ftr-368	79	40	.	.	PUNCT
ftr-368	79	41	”	"	PUNCT
ftr-368	80	1	11	11	NUM
ftr-368	80	2	.	.	PUNCT
ftr-368	81	1	353	353	NUM
ftr-368	81	2	u.s	u.s	PROPN
ftr-368	81	3	.	.	PROPN
ftr-368	81	4	180	180	NUM
ftr-368	81	5	(	(	PUNCT
ftr-368	81	6	1957	1957	NUM
ftr-368	81	7	)	)	PUNCT
ftr-368	81	8	.	.	PUNCT
ftr-368	82	1	166	166	NUM
ftr-368	82	2	florida	florida	PROPN
ftr-368	82	3	tax	tax	NOUN
ftr-368	82	4	review	review	NOUN
ftr-368	83	1	[	[	X
ftr-368	83	2	vol	vol	NOUN
ftr-368	83	3	.	.	PUNCT
ftr-368	84	1	9:3	9:3	NUM
ftr-368	84	2	receive	receive	VERB
ftr-368	84	3	certain	certain	ADJ
ftr-368	84	4	services	service	NOUN
ftr-368	84	5	during	during	ADP
ftr-368	84	6	the	the	DET
ftr-368	84	7	following	following	ADJ
ftr-368	84	8	year	year	NOUN
ftr-368	84	9	.	.	PUNCT
ftr-368	85	1	deferral	deferral	NOUN
ftr-368	85	2	of	of	ADP
ftr-368	85	3	the	the	DET
ftr-368	85	4	prepaid	prepaid	ADJ
ftr-368	85	5	dues	due	NOUN
ftr-368	85	6	did	do	AUX
ftr-368	85	7	not	not	PART
ftr-368	85	8	clearly	clearly	ADV
ftr-368	85	9	reflect	reflect	VERB
ftr-368	85	10	income	income	NOUN
ftr-368	85	11	because	because	SCONJ
ftr-368	85	12	pro	pro	ADJ
ftr-368	85	13	-	-	ADJ
ftr-368	85	14	rating	rate	VERB
ftr-368	85	15	the	the	DET
ftr-368	85	16	recognition	recognition	NOUN
ftr-368	85	17	of	of	ADP
ftr-368	85	18	the	the	DET
ftr-368	85	19	prepayment	prepayment	NOUN
ftr-368	85	20	was	be	AUX
ftr-368	85	21	“	"	PUNCT
ftr-368	85	22	purely	purely	ADV
ftr-368	85	23	artificial	artificial	ADJ
ftr-368	85	24	and	and	CCONJ
ftr-368	85	25	[	[	X
ftr-368	85	26	bore	bore	X
ftr-368	85	27	]	]	X
ftr-368	85	28	no	no	DET
ftr-368	85	29	relation	relation	NOUN
ftr-368	85	30	to	to	ADP
ftr-368	85	31	the	the	DET
ftr-368	85	32	services	service	NOUN
ftr-368	85	33	which	which	PRON
ftr-368	85	34	[	[	X
ftr-368	85	35	the	the	DET
ftr-368	85	36	taxpayer	taxpayer	NOUN
ftr-368	85	37	]	]	PUNCT
ftr-368	85	38	may	may	AUX
ftr-368	85	39	in	in	ADP
ftr-368	85	40	fact	fact	NOUN
ftr-368	85	41	be	be	AUX
ftr-368	85	42	called	call	VERB
ftr-368	85	43	to	to	PART
ftr-368	85	44	render	render	VERB
ftr-368	85	45	for	for	ADP
ftr-368	85	46	the	the	DET
ftr-368	85	47	member	member	NOUN
ftr-368	85	48	.	.	PUNCT
ftr-368	86	1	”12	”12	PROPN
ftr-368	86	2	therefore	therefore	ADV
ftr-368	86	3	,	,	PUNCT
ftr-368	86	4	in	in	ADP
ftr-368	86	5	rejecting	reject	VERB
ftr-368	86	6	the	the	DET
ftr-368	86	7	taxpayer	taxpayer	NOUN
ftr-368	86	8	’s	’s	PART
ftr-368	86	9	method	method	NOUN
ftr-368	86	10	of	of	ADP
ftr-368	86	11	tax	tax	NOUN
ftr-368	86	12	accounting	accounting	NOUN
ftr-368	86	13	,	,	PUNCT
ftr-368	86	14	the	the	DET
ftr-368	86	15	commissioner	commissioner	NOUN
ftr-368	86	16	was	be	AUX
ftr-368	86	17	properly	properly	ADV
ftr-368	86	18	exercising	exercise	VERB
ftr-368	86	19	his	his	PRON
ftr-368	86	20	statutory	statutory	ADJ
ftr-368	86	21	discretion	discretion	NOUN
ftr-368	86	22	.	.	PUNCT
ftr-368	87	1	american	american	PROPN
ftr-368	87	2	automobile	automobile	PROPN
ftr-368	87	3	association	association	PROPN
ftr-368	87	4	v.	v.	PROPN
ftr-368	87	5	united	united	PROPN
ftr-368	87	6	states13	states13	PROPN
ftr-368	87	7	involved	involve	VERB
ftr-368	87	8	facts	fact	NOUN
ftr-368	87	9	similar	similar	ADJ
ftr-368	87	10	to	to	ADP
ftr-368	87	11	those	those	PRON
ftr-368	87	12	in	in	ADP
ftr-368	87	13	automobile	automobile	NOUN
ftr-368	87	14	club	club	NOUN
ftr-368	87	15	of	of	ADP
ftr-368	87	16	michigan	michigan	PROPN
ftr-368	87	17	.	.	PUNCT
ftr-368	88	1	however	however	ADV
ftr-368	88	2	,	,	PUNCT
ftr-368	88	3	the	the	DET
ftr-368	88	4	taxpayer	taxpayer	NOUN
ftr-368	88	5	in	in	ADP
ftr-368	88	6	aaa	aaa	NOUN
ftr-368	88	7	provided	provide	VERB
ftr-368	88	8	an	an	DET
ftr-368	88	9	expert	expert	ADJ
ftr-368	88	10	witness	witness	NOUN
ftr-368	88	11	who	who	PRON
ftr-368	88	12	testified	testify	VERB
ftr-368	88	13	that	that	SCONJ
ftr-368	88	14	the	the	DET
ftr-368	88	15	deferral	deferral	NOUN
ftr-368	88	16	of	of	ADP
ftr-368	88	17	the	the	DET
ftr-368	88	18	prepaid	prepaid	ADJ
ftr-368	88	19	dues	due	NOUN
ftr-368	88	20	was	be	AUX
ftr-368	88	21	consistent	consistent	ADJ
ftr-368	88	22	with	with	ADP
ftr-368	88	23	generally	generally	ADV
ftr-368	88	24	accepted	accept	VERB
ftr-368	88	25	accounting	accounting	NOUN
ftr-368	88	26	principles	principle	NOUN
ftr-368	88	27	.	.	PUNCT
ftr-368	89	1	the	the	DET
ftr-368	89	2	witness	witness	NOUN
ftr-368	89	3	adduced	adduce	VERB
ftr-368	89	4	statistical	statistical	ADJ
ftr-368	89	5	evidence	evidence	NOUN
ftr-368	89	6	showing	show	VERB
ftr-368	89	7	that	that	SCONJ
ftr-368	89	8	the	the	DET
ftr-368	89	9	cost	cost	NOUN
ftr-368	89	10	of	of	ADP
ftr-368	89	11	providing	provide	VERB
ftr-368	89	12	member	member	NOUN
ftr-368	89	13	services	service	NOUN
ftr-368	89	14	correlated	correlate	VERB
ftr-368	89	15	with	with	ADP
ftr-368	89	16	the	the	DET
ftr-368	89	17	period	period	NOUN
ftr-368	89	18	of	of	ADP
ftr-368	89	19	time	time	NOUN
ftr-368	89	20	over	over	ADP
ftr-368	89	21	which	which	PRON
ftr-368	89	22	the	the	DET
ftr-368	89	23	dues	due	NOUN
ftr-368	89	24	were	be	AUX
ftr-368	89	25	recognized	recognize	VERB
ftr-368	89	26	.	.	PUNCT
ftr-368	90	1	the	the	DET
ftr-368	90	2	court	court	NOUN
ftr-368	90	3	held	hold	VERB
ftr-368	90	4	that	that	SCONJ
ftr-368	90	5	the	the	DET
ftr-368	90	6	prepaid	prepaid	ADJ
ftr-368	90	7	dues	due	NOUN
ftr-368	90	8	did	do	AUX
ftr-368	90	9	not	not	PART
ftr-368	90	10	sufficiently	sufficiently	ADV
ftr-368	90	11	relate	relate	VERB
ftr-368	90	12	to	to	ADP
ftr-368	90	13	the	the	DET
ftr-368	90	14	incurrence	incurrence	NOUN
ftr-368	90	15	of	of	ADP
ftr-368	90	16	‘	'	PUNCT
ftr-368	90	17	fixed	fix	VERB
ftr-368	90	18	’	'	PUNCT
ftr-368	90	19	expenses	expense	NOUN
ftr-368	90	20	,	,	PUNCT
ftr-368	90	21	and	and	CCONJ
ftr-368	90	22	therefore	therefore	ADV
ftr-368	90	23	that	that	SCONJ
ftr-368	90	24	the	the	DET
ftr-368	90	25	taxpayer	taxpayer	NOUN
ftr-368	90	26	's	's	PART
ftr-368	90	27	method	method	NOUN
ftr-368	90	28	of	of	ADP
ftr-368	90	29	accounting	accounting	NOUN
ftr-368	90	30	did	do	AUX
ftr-368	90	31	not	not	PART
ftr-368	90	32	clearly	clearly	ADV
ftr-368	90	33	reflect	reflect	VERB
ftr-368	90	34	income	income	NOUN
ftr-368	90	35	.	.	PUNCT
ftr-368	91	1	the	the	DET
ftr-368	91	2	aaa	aaa	NOUN
ftr-368	91	3	court	court	NOUN
ftr-368	91	4	also	also	ADV
ftr-368	91	5	pointed	point	VERB
ftr-368	91	6	to	to	ADP
ftr-368	91	7	the	the	DET
ftr-368	91	8	fact	fact	NOUN
ftr-368	91	9	that	that	SCONJ
ftr-368	91	10	section	section	NOUN
ftr-368	91	11	452	452	NUM
ftr-368	91	12	(	(	PUNCT
ftr-368	91	13	which	which	PRON
ftr-368	91	14	sanctioned	sanction	VERB
ftr-368	91	15	the	the	DET
ftr-368	91	16	deferral	deferral	NOUN
ftr-368	91	17	of	of	ADP
ftr-368	91	18	prepaid	prepaid	ADJ
ftr-368	91	19	income	income	NOUN
ftr-368	91	20	)	)	PUNCT
ftr-368	91	21	was	be	AUX
ftr-368	91	22	enacted	enact	VERB
ftr-368	91	23	in	in	ADP
ftr-368	91	24	1954	1954	NUM
ftr-368	91	25	in	in	ADP
ftr-368	91	26	order	order	NOUN
ftr-368	91	27	to	to	PART
ftr-368	91	28	provide	provide	VERB
ftr-368	91	29	consistency	consistency	NOUN
ftr-368	91	30	between	between	ADP
ftr-368	91	31	financial	financial	ADJ
ftr-368	91	32	and	and	CCONJ
ftr-368	91	33	tax	tax	NOUN
ftr-368	91	34	accounting	accounting	NOUN
ftr-368	91	35	,	,	PUNCT
ftr-368	91	36	but	but	CCONJ
ftr-368	91	37	was	be	AUX
ftr-368	91	38	retroactively	retroactively	ADV
ftr-368	91	39	repealed	repeal	VERB
ftr-368	91	40	in	in	ADP
ftr-368	91	41	1955	1955	NUM
ftr-368	91	42	because	because	SCONJ
ftr-368	91	43	of	of	ADP
ftr-368	91	44	excessive	excessive	ADJ
ftr-368	91	45	revenue	revenue	NOUN
ftr-368	91	46	loss.14	loss.14	NOUN
ftr-368	91	47	in	in	ADP
ftr-368	91	48	the	the	DET
ftr-368	91	49	last	last	NOUN
ftr-368	91	50	of	of	ADP
ftr-368	91	51	the	the	DET
ftr-368	91	52	trilogy	trilogy	NOUN
ftr-368	91	53	cases	case	NOUN
ftr-368	91	54	,	,	PUNCT
ftr-368	91	55	schlude	schlude	ADJ
ftr-368	91	56	v.	v.	ADP
ftr-368	91	57	commissioner,15	commissioner,15	PROPN
ftr-368	91	58	the	the	DET
ftr-368	91	59	supreme	supreme	PROPN
ftr-368	91	60	court	court	PROPN
ftr-368	91	61	held	hold	VERB
ftr-368	91	62	that	that	SCONJ
ftr-368	91	63	an	an	DET
ftr-368	91	64	accrual	accrual	ADJ
ftr-368	91	65	method	method	NOUN
ftr-368	91	66	dance	dance	NOUN
ftr-368	91	67	studio	studio	NOUN
ftr-368	91	68	could	could	AUX
ftr-368	91	69	not	not	PART
ftr-368	91	70	defer	defer	VERB
ftr-368	91	71	prepaid	prepaid	ADJ
ftr-368	91	72	dance	dance	NOUN
ftr-368	91	73	lesson	lesson	NOUN
ftr-368	91	74	fees	fee	NOUN
ftr-368	91	75	.	.	PUNCT
ftr-368	92	1	the	the	DET
ftr-368	92	2	taxpayer	taxpayer	NOUN
ftr-368	92	3	sought	seek	VERB
ftr-368	92	4	to	to	PART
ftr-368	92	5	defer	defer	VERB
ftr-368	92	6	including	include	VERB
ftr-368	92	7	the	the	DET
ftr-368	92	8	tuition	tuition	NOUN
ftr-368	92	9	until	until	SCONJ
ftr-368	92	10	the	the	DET
ftr-368	92	11	lessons	lesson	NOUN
ftr-368	92	12	were	be	AUX
ftr-368	92	13	actually	actually	ADV
ftr-368	92	14	taken	take	VERB
ftr-368	92	15	.	.	PUNCT
ftr-368	93	1	in	in	ADP
ftr-368	93	2	ruling	rule	VERB
ftr-368	93	3	against	against	ADP
ftr-368	93	4	the	the	DET
ftr-368	93	5	taxpayer	taxpayer	NOUN
ftr-368	93	6	,	,	PUNCT
ftr-368	93	7	the	the	DET
ftr-368	93	8	court	court	NOUN
ftr-368	93	9	stressed	stress	VERB
ftr-368	93	10	the	the	DET
ftr-368	93	11	importance	importance	NOUN
ftr-368	93	12	of	of	ADP
ftr-368	93	13	deferring	defer	VERB
ftr-368	93	14	to	to	ADP
ftr-368	93	15	the	the	DET
ftr-368	93	16	commissioner	commissioner	NOUN
ftr-368	93	17	in	in	ADP
ftr-368	93	18	tax	tax	NOUN
ftr-368	93	19	matters	matter	NOUN
ftr-368	93	20	and	and	CCONJ
ftr-368	93	21	section	section	NOUN
ftr-368	93	22	446	446	NUM
ftr-368	93	23	’s	’s	PART
ftr-368	93	24	broad	broad	ADJ
ftr-368	93	25	grant	grant	NOUN
ftr-368	93	26	of	of	ADP
ftr-368	93	27	discretion	discretion	NOUN
ftr-368	93	28	.	.	PUNCT
ftr-368	94	1	importantly	importantly	ADV
ftr-368	94	2	,	,	PUNCT
ftr-368	94	3	however	however	ADV
ftr-368	94	4	,	,	PUNCT
ftr-368	94	5	schlude	schlude	PROPN
ftr-368	94	6	asserted	assert	VERB
ftr-368	94	7	that	that	SCONJ
ftr-368	94	8	it	it	PRON
ftr-368	94	9	was	be	AUX
ftr-368	94	10	relying	rely	VERB
ftr-368	94	11	upon	upon	SCONJ
ftr-368	94	12	an	an	DET
ftr-368	94	13	“	"	PUNCT
ftr-368	94	14	additional	additional	ADJ
ftr-368	94	15	ground	ground	NOUN
ftr-368	94	16	”	"	PUNCT
ftr-368	94	17	deployed	deploy	VERB
ftr-368	94	18	by	by	ADP
ftr-368	94	19	aaa	aaa	NOUN
ftr-368	94	20	,	,	PUNCT
ftr-368	94	21	one	one	NUM
ftr-368	94	22	that	that	PRON
ftr-368	94	23	was	be	AUX
ftr-368	94	24	“	"	PUNCT
ftr-368	94	25	also	also	ADV
ftr-368	94	26	controlling	control	VERB
ftr-368	94	27	here	here	ADV
ftr-368	94	28	.	.	PUNCT
ftr-368	95	1	”16	”16	NOUN
ftr-368	95	2	specifically	specifically	ADV
ftr-368	95	3	,	,	PUNCT
ftr-368	95	4	the	the	DET
ftr-368	95	5	taxpayer	taxpayer	NOUN
ftr-368	95	6	’s	’s	PART
ftr-368	95	7	method	method	NOUN
ftr-368	95	8	of	of	ADP
ftr-368	95	9	tax	tax	NOUN
ftr-368	95	10	accounting	accounting	NOUN
ftr-368	95	11	was	be	AUX
ftr-368	95	12	artificial	artificial	ADJ
ftr-368	95	13	because	because	SCONJ
ftr-368	95	14	the	the	DET
ftr-368	95	15	advance	advance	NOUN
ftr-368	95	16	payments	payment	NOUN
ftr-368	95	17	related	relate	VERB
ftr-368	95	18	to	to	ADP
ftr-368	95	19	services	service	NOUN
ftr-368	95	20	to	to	PART
ftr-368	95	21	be	be	AUX
ftr-368	95	22	performed	perform	VERB
ftr-368	95	23	only	only	ADV
ftr-368	95	24	upon	upon	SCONJ
ftr-368	95	25	each	each	DET
ftr-368	95	26	customer	customer	NOUN
ftr-368	95	27	’s	’s	PART
ftr-368	95	28	demand	demand	NOUN
ftr-368	95	29	without	without	ADP
ftr-368	95	30	relation	relation	NOUN
ftr-368	95	31	to	to	ADP
ftr-368	95	32	fixed	fix	VERB
ftr-368	95	33	dates	date	NOUN
ftr-368	95	34	in	in	ADP
ftr-368	95	35	the	the	DET
ftr-368	95	36	future	future	NOUN
ftr-368	95	37	.	.	PUNCT
ftr-368	96	1	arguably	arguably	ADV
ftr-368	96	2	,	,	PUNCT
ftr-368	96	3	the	the	DET
ftr-368	96	4	lack	lack	NOUN
ftr-368	96	5	of	of	ADP
ftr-368	96	6	certainty	certainty	NOUN
ftr-368	96	7	pertaining	pertain	VERB
ftr-368	96	8	to	to	ADP
ftr-368	96	9	the	the	DET
ftr-368	96	10	schedule	schedule	NOUN
ftr-368	96	11	of	of	ADP
ftr-368	96	12	future	future	ADJ
ftr-368	96	13	services	service	NOUN
ftr-368	96	14	was	be	AUX
ftr-368	96	15	what	what	PRON
ftr-368	96	16	gave	give	VERB
ftr-368	96	17	the	the	DET
ftr-368	96	18	commissioner	commissioner	NOUN
ftr-368	96	19	the	the	DET
ftr-368	96	20	discretion	discretion	NOUN
ftr-368	96	21	to	to	PART
ftr-368	96	22	reject	reject	VERB
ftr-368	96	23	the	the	DET
ftr-368	96	24	deferral	deferral	ADJ
ftr-368	96	25	method	method	NOUN
ftr-368	96	26	of	of	ADP
ftr-368	96	27	tax	tax	NOUN
ftr-368	96	28	accounting	accounting	NOUN
ftr-368	96	29	.	.	PUNCT
ftr-368	97	1	12	12	NUM
ftr-368	97	2	.	.	PUNCT
ftr-368	98	1	i	i	PRON
ftr-368	98	2	d.	d.	PROPN
ftr-368	98	3	at	at	ADP
ftr-368	98	4	189	189	NUM
ftr-368	98	5	.	.	PUNCT
ftr-368	98	6	13	13	NUM
ftr-368	98	7	.	.	X
ftr-368	99	1	367	367	NUM
ftr-368	99	2	u.s	u.s	PROPN
ftr-368	99	3	.	.	PROPN
ftr-368	99	4	687	687	NUM
ftr-368	99	5	(	(	PUNCT
ftr-368	99	6	1961	1961	NUM
ftr-368	99	7	)	)	PUNCT
ftr-368	99	8	(	(	PUNCT
ftr-368	99	9	“	"	PUNCT
ftr-368	99	10	aaa	aaa	NOUN
ftr-368	99	11	”	"	PUNCT
ftr-368	99	12	)	)	PUNCT
ftr-368	99	13	.	.	PUNCT
ftr-368	100	1	14	14	NUM
ftr-368	100	2	.	.	PUNCT
ftr-368	101	1	i	i	PRON
ftr-368	101	2	d.	d.	PROPN
ftr-368	101	3	at	at	ADP
ftr-368	101	4	695	695	NUM
ftr-368	101	5	.	.	PUNCT
ftr-368	102	1	furthermore	furthermore	ADV
ftr-368	102	2	,	,	PUNCT
ftr-368	102	3	in	in	ADP
ftr-368	102	4	1958	1958	NUM
ftr-368	102	5	,	,	PUNCT
ftr-368	102	6	§	§	PROPN
ftr-368	102	7	455	455	NUM
ftr-368	102	8	was	be	AUX
ftr-368	102	9	enacted	enact	VERB
ftr-368	102	10	,	,	PUNCT
ftr-368	102	11	allowing	allow	VERB
ftr-368	102	12	accrual	accrual	ADJ
ftr-368	102	13	method	method	NOUN
ftr-368	102	14	publishers	publisher	NOUN
ftr-368	102	15	of	of	ADP
ftr-368	102	16	newspapers	newspaper	NOUN
ftr-368	102	17	,	,	PUNCT
ftr-368	102	18	magazines	magazine	NOUN
ftr-368	102	19	and	and	CCONJ
ftr-368	102	20	other	other	ADJ
ftr-368	102	21	periodicals	periodical	NOUN
ftr-368	102	22	to	to	PART
ftr-368	102	23	defer	defer	VERB
ftr-368	102	24	prepaid	prepaid	ADJ
ftr-368	102	25	subscription	subscription	NOUN
ftr-368	102	26	income	income	NOUN
ftr-368	102	27	until	until	SCONJ
ftr-368	102	28	the	the	DET
ftr-368	102	29	periodicals	periodical	NOUN
ftr-368	102	30	are	be	AUX
ftr-368	102	31	delivered	deliver	VERB
ftr-368	102	32	.	.	PUNCT
ftr-368	103	1	these	these	DET
ftr-368	103	2	congressional	congressional	ADJ
ftr-368	103	3	enactments	enactment	NOUN
ftr-368	103	4	and	and	CCONJ
ftr-368	103	5	repeals	repeal	NOUN
ftr-368	103	6	,	,	PUNCT
ftr-368	103	7	reasoned	reason	VERB
ftr-368	103	8	the	the	DET
ftr-368	103	9	aaa	aaa	NOUN
ftr-368	103	10	court	court	NOUN
ftr-368	103	11	,	,	PUNCT
ftr-368	103	12	suggested	suggest	VERB
ftr-368	103	13	that	that	SCONJ
ftr-368	103	14	congress	congress	PROPN
ftr-368	103	15	was	be	AUX
ftr-368	103	16	well	well	ADV
ftr-368	103	17	aware	aware	ADJ
ftr-368	103	18	of	of	ADP
ftr-368	103	19	the	the	DET
ftr-368	103	20	problems	problem	NOUN
ftr-368	103	21	surrounding	surround	VERB
ftr-368	103	22	prepaid	prepaid	ADJ
ftr-368	103	23	income	income	NOUN
ftr-368	103	24	and	and	CCONJ
ftr-368	103	25	that	that	SCONJ
ftr-368	103	26	any	any	DET
ftr-368	103	27	taxpayer	taxpayer	NOUN
ftr-368	103	28	relief	relief	NOUN
ftr-368	103	29	would	would	AUX
ftr-368	103	30	come	come	VERB
ftr-368	103	31	via	via	ADP
ftr-368	103	32	explicit	explicit	ADJ
ftr-368	103	33	statutory	statutory	ADJ
ftr-368	103	34	codification	codification	NOUN
ftr-368	103	35	.	.	PUNCT
ftr-368	104	1	15	15	NUM
ftr-368	104	2	.	.	X
ftr-368	104	3	372	372	NUM
ftr-368	104	4	u.s	u.s	PROPN
ftr-368	104	5	.	.	PROPN
ftr-368	104	6	128	128	NUM
ftr-368	104	7	(	(	PUNCT
ftr-368	104	8	1963	1963	NUM
ftr-368	104	9	)	)	PUNCT
ftr-368	104	10	.	.	PUNCT
ftr-368	105	1	16	16	NUM
ftr-368	105	2	.	.	PUNCT
ftr-368	106	1	i	i	PRON
ftr-368	106	2	d.	d.	PROPN
ftr-368	106	3	at	at	ADP
ftr-368	106	4	135	135	NUM
ftr-368	106	5	-	-	SYM
ftr-368	106	6	36	36	NUM
ftr-368	106	7	.	.	PUNCT
ftr-368	106	8	2008	2008	NUM
ftr-368	106	9	]	]	PUNCT
ftr-368	107	1	taxing	tax	VERB
ftr-368	107	2	the	the	DET
ftr-368	107	3	business	business	NOUN
ftr-368	107	4	of	of	ADP
ftr-368	107	5	sports	sport	NOUN
ftr-368	107	6	167	167	NUM
ftr-368	107	7	seizing	seize	VERB
ftr-368	107	8	primarily	primarily	ADV
ftr-368	107	9	upon	upon	SCONJ
ftr-368	107	10	the	the	DET
ftr-368	107	11	“	"	PUNCT
ftr-368	107	12	additional	additional	ADJ
ftr-368	107	13	ground	ground	NOUN
ftr-368	107	14	”	"	PUNCT
ftr-368	107	15	in	in	ADP
ftr-368	107	16	schlude	schlude	NOUN
ftr-368	107	17	,	,	PUNCT
ftr-368	107	18	several	several	ADJ
ftr-368	107	19	courts	court	NOUN
ftr-368	107	20	have	have	AUX
ftr-368	107	21	interpreted	interpret	VERB
ftr-368	107	22	the	the	DET
ftr-368	107	23	trilogy	trilogy	NOUN
ftr-368	107	24	cases	case	NOUN
ftr-368	107	25	to	to	PART
ftr-368	107	26	have	have	AUX
ftr-368	107	27	left	leave	VERB
ftr-368	107	28	a	a	DET
ftr-368	107	29	deferral	deferral	ADJ
ftr-368	107	30	“	"	PUNCT
ftr-368	107	31	window	window	NOUN
ftr-368	107	32	”	"	PUNCT
ftr-368	107	33	open	open	NOUN
ftr-368	107	34	in	in	ADP
ftr-368	107	35	appropriate	appropriate	ADJ
ftr-368	107	36	circumstances	circumstance	NOUN
ftr-368	107	37	.	.	PUNCT
ftr-368	108	1	in	in	ADP
ftr-368	108	2	artnell	artnell	PROPN
ftr-368	108	3	co.	co.	PROPN
ftr-368	109	1	v.	v.	ADP
ftr-368	109	2	commissioner,17	commissioner,17	NOUN
ftr-368	109	3	for	for	ADP
ftr-368	109	4	example	example	NOUN
ftr-368	109	5	,	,	PUNCT
ftr-368	109	6	the	the	DET
ftr-368	109	7	seventh	seventh	ADJ
ftr-368	109	8	circuit	circuit	NOUN
ftr-368	109	9	reversed	reverse	VERB
ftr-368	109	10	a	a	DET
ftr-368	109	11	decision	decision	NOUN
ftr-368	109	12	of	of	ADP
ftr-368	109	13	the	the	DET
ftr-368	109	14	tax	tax	NOUN
ftr-368	109	15	court	court	NOUN
ftr-368	109	16	which	which	PRON
ftr-368	109	17	had	have	AUX
ftr-368	109	18	relied	rely	VERB
ftr-368	109	19	on	on	ADP
ftr-368	109	20	aaa	aaa	NOUN
ftr-368	109	21	to	to	PART
ftr-368	109	22	uphold	uphold	VERB
ftr-368	109	23	the	the	DET
ftr-368	109	24	commissioner	commissioner	NOUN
ftr-368	109	25	’s	’s	PART
ftr-368	109	26	disallowance	disallowance	NOUN
ftr-368	109	27	of	of	ADP
ftr-368	109	28	the	the	DET
ftr-368	109	29	taxpayer	taxpayer	NOUN
ftr-368	109	30	’s	’s	PART
ftr-368	109	31	method	method	NOUN
ftr-368	109	32	of	of	ADP
ftr-368	109	33	deferral	deferral	ADJ
ftr-368	109	34	tax	tax	NOUN
ftr-368	109	35	accounting	accounting	NOUN
ftr-368	109	36	.	.	PUNCT
ftr-368	110	1	at	at	ADP
ftr-368	110	2	issue	issue	NOUN
ftr-368	110	3	in	in	ADP
ftr-368	110	4	the	the	DET
ftr-368	110	5	case	case	NOUN
ftr-368	110	6	was	be	AUX
ftr-368	110	7	a	a	DET
ftr-368	110	8	baseball	baseball	NOUN
ftr-368	110	9	owner	owner	NOUN
ftr-368	110	10	’s	’s	PART
ftr-368	110	11	practice	practice	NOUN
ftr-368	110	12	of	of	ADP
ftr-368	110	13	deferring	defer	VERB
ftr-368	110	14	the	the	DET
ftr-368	110	15	unearned	unearned	ADJ
ftr-368	110	16	receipts	receipt	NOUN
ftr-368	110	17	attributable	attributable	ADJ
ftr-368	110	18	to	to	ADP
ftr-368	110	19	game	game	NOUN
ftr-368	110	20	tickets	ticket	NOUN
ftr-368	110	21	,	,	PUNCT
ftr-368	110	22	parking	parking	NOUN
ftr-368	110	23	and	and	CCONJ
ftr-368	110	24	media	medium	NOUN
ftr-368	110	25	rights	right	NOUN
ftr-368	110	26	.	.	PUNCT
ftr-368	111	1	instead	instead	ADV
ftr-368	111	2	,	,	PUNCT
ftr-368	111	3	these	these	DET
ftr-368	111	4	items	item	NOUN
ftr-368	111	5	were	be	AUX
ftr-368	111	6	reported	report	VERB
ftr-368	111	7	only	only	ADV
ftr-368	111	8	as	as	SCONJ
ftr-368	111	9	the	the	DET
ftr-368	111	10	games	game	NOUN
ftr-368	111	11	to	to	PART
ftr-368	111	12	which	which	PRON
ftr-368	111	13	they	they	PRON
ftr-368	111	14	were	be	AUX
ftr-368	111	15	allocated	allocate	VERB
ftr-368	111	16	were	be	AUX
ftr-368	111	17	played	play	VERB
ftr-368	111	18	.	.	PUNCT
ftr-368	112	1	the	the	DET
ftr-368	112	2	artnell	artnell	PROPN
ftr-368	112	3	court	court	NOUN
ftr-368	112	4	stated	state	VERB
ftr-368	112	5	that	that	SCONJ
ftr-368	112	6	“	"	PUNCT
ftr-368	112	7	there	there	PRON
ftr-368	112	8	must	must	AUX
ftr-368	112	9	be	be	AUX
ftr-368	112	10	situations	situation	NOUN
ftr-368	112	11	where	where	SCONJ
ftr-368	112	12	the	the	DET
ftr-368	112	13	deferral	deferral	ADJ
ftr-368	112	14	technique	technique	NOUN
ftr-368	112	15	will	will	AUX
ftr-368	112	16	so	so	ADV
ftr-368	112	17	clearly	clearly	ADV
ftr-368	112	18	reflect	reflect	VERB
ftr-368	112	19	income	income	NOUN
ftr-368	112	20	that	that	SCONJ
ftr-368	112	21	the	the	DET
ftr-368	112	22	court	court	NOUN
ftr-368	112	23	will	will	AUX
ftr-368	112	24	find	find	VERB
ftr-368	112	25	an	an	DET
ftr-368	112	26	abuse	abuse	NOUN
ftr-368	112	27	of	of	ADP
ftr-368	112	28	discretion	discretion	NOUN
ftr-368	112	29	if	if	SCONJ
ftr-368	112	30	the	the	DET
ftr-368	112	31	commissioner	commissioner	NOUN
ftr-368	112	32	rejects	reject	VERB
ftr-368	112	33	it	it	PRON
ftr-368	112	34	.	.	PUNCT
ftr-368	113	1	”18	”18	NOUN
ftr-368	113	2	several	several	ADJ
ftr-368	113	3	courts	court	NOUN
ftr-368	113	4	have	have	AUX
ftr-368	113	5	relied	rely	VERB
ftr-368	113	6	on	on	ADP
ftr-368	113	7	the	the	DET
ftr-368	113	8	trilogy	trilogy	NOUN
ftr-368	113	9	cases	case	NOUN
ftr-368	113	10	to	to	PART
ftr-368	113	11	deny	deny	VERB
ftr-368	113	12	income	income	NOUN
ftr-368	113	13	deferral	deferral	NOUN
ftr-368	113	14	and	and	CCONJ
ftr-368	113	15	to	to	PART
ftr-368	113	16	express	express	VERB
ftr-368	113	17	their	their	PRON
ftr-368	113	18	disapproval	disapproval	NOUN
ftr-368	113	19	of	of	ADP
ftr-368	113	20	the	the	DET
ftr-368	113	21	result	result	NOUN
ftr-368	113	22	in	in	ADP
ftr-368	113	23	artnell.19	artnell.19	NOUN
ftr-368	113	24	as	as	ADP
ftr-368	113	25	for	for	ADP
ftr-368	113	26	the	the	DET
ftr-368	113	27	service	service	NOUN
ftr-368	113	28	,	,	PUNCT
ftr-368	113	29	its	its	PRON
ftr-368	113	30	response	response	NOUN
ftr-368	113	31	to	to	ADP
ftr-368	113	32	artnell	artnell	NOUN
ftr-368	113	33	was	be	AUX
ftr-368	113	34	clearly	clearly	ADV
ftr-368	113	35	stated	state	VERB
ftr-368	113	36	in	in	ADP
ftr-368	113	37	its	its	PRON
ftr-368	113	38	subsequent	subsequent	ADJ
ftr-368	113	39	action	action	NOUN
ftr-368	113	40	on	on	ADP
ftr-368	113	41	decision.20	decision.20	PROPN
ftr-368	113	42	the	the	DET
ftr-368	113	43	irs	irs	PROPN
ftr-368	113	44	asserted	assert	VERB
ftr-368	113	45	that	that	SCONJ
ftr-368	113	46	it	it	PRON
ftr-368	113	47	would	would	AUX
ftr-368	113	48	“	"	PUNCT
ftr-368	113	49	not	not	PART
ftr-368	113	50	follow	follow	VERB
ftr-368	113	51	artnell	artnell	NOUN
ftr-368	113	52	to	to	ADP
ftr-368	113	53	the	the	DET
ftr-368	113	54	extent	extent	NOUN
ftr-368	113	55	the	the	DET
ftr-368	113	56	rules	rule	NOUN
ftr-368	113	57	for	for	ADP
ftr-368	113	58	deferral	deferral	NOUN
ftr-368	113	59	could	could	AUX
ftr-368	113	60	be	be	AUX
ftr-368	113	61	deemed	deem	VERB
ftr-368	113	62	to	to	PART
ftr-368	113	63	be	be	AUX
ftr-368	113	64	broader	broad	ADJ
ftr-368	113	65	than	than	ADP
ftr-368	113	66	those	those	PRON
ftr-368	113	67	contained	contain	VERB
ftr-368	113	68	in	in	ADP
ftr-368	113	69	rev	rev	PROPN
ftr-368	113	70	.	.	PROPN
ftr-368	113	71	proc	proc	PROPN
ftr-368	113	72	.	.	PUNCT
ftr-368	114	1	71	71	NUM
ftr-368	114	2	-	-	SYM
ftr-368	114	3	21	21	NUM
ftr-368	114	4	.	.	PUNCT
ftr-368	114	5	”	"	PUNCT
ftr-368	115	1	as	as	SCONJ
ftr-368	115	2	discussed	discuss	VERB
ftr-368	115	3	below	below	ADV
ftr-368	115	4	,	,	PUNCT
ftr-368	115	5	rev	rev	PROPN
ftr-368	115	6	.	.	PROPN
ftr-368	115	7	proc	proc	PROPN
ftr-368	115	8	.	.	PUNCT
ftr-368	116	1	71	71	NUM
ftr-368	116	2	-	-	SYM
ftr-368	116	3	2121	2121	NUM
ftr-368	116	4	was	be	AUX
ftr-368	116	5	issued	issue	VERB
ftr-368	116	6	on	on	ADP
ftr-368	116	7	the	the	DET
ftr-368	116	8	heels	heel	NOUN
ftr-368	116	9	of	of	ADP
ftr-368	116	10	artnell	artnell	NOUN
ftr-368	116	11	in	in	ADP
ftr-368	116	12	order	order	NOUN
ftr-368	116	13	to	to	PART
ftr-368	116	14	more	more	ADV
ftr-368	116	15	firmly	firmly	ADV
ftr-368	116	16	establish	establish	VERB
ftr-368	116	17	the	the	DET
ftr-368	116	18	principles	principle	NOUN
ftr-368	116	19	embraced	embrace	VERB
ftr-368	116	20	in	in	ADP
ftr-368	116	21	the	the	DET
ftr-368	116	22	trilogy	trilogy	NOUN
ftr-368	116	23	cases	case	NOUN
ftr-368	116	24	.	.	PUNCT
ftr-368	117	1	yet	yet	ADV
ftr-368	117	2	,	,	PUNCT
ftr-368	117	3	the	the	DET
ftr-368	117	4	ruling	ruling	NOUN
ftr-368	117	5	offers	offer	VERB
ftr-368	117	6	taxpayers	taxpayer	NOUN
ftr-368	117	7	some	some	DET
ftr-368	117	8	degree	degree	NOUN
ftr-368	117	9	of	of	ADP
ftr-368	117	10	flexibility	flexibility	NOUN
ftr-368	117	11	and	and	CCONJ
ftr-368	117	12	has	have	AUX
ftr-368	117	13	been	be	AUX
ftr-368	117	14	viewed	view	VERB
ftr-368	117	15	by	by	ADP
ftr-368	117	16	some	some	PRON
ftr-368	117	17	as	as	ADP
ftr-368	117	18	a	a	DET
ftr-368	117	19	concession	concession	NOUN
ftr-368	117	20	on	on	ADP
ftr-368	117	21	the	the	DET
ftr-368	117	22	service	service	NOUN
ftr-368	117	23	’s	’s	PART
ftr-368	117	24	part	part	NOUN
ftr-368	117	25	given	give	VERB
ftr-368	117	26	the	the	DET
ftr-368	117	27	weight	weight	NOUN
ftr-368	117	28	of	of	ADP
ftr-368	117	29	judicial	judicial	ADJ
ftr-368	117	30	authority	authority	NOUN
ftr-368	117	31	supporting	support	VERB
ftr-368	117	32	the	the	DET
ftr-368	117	33	general	general	ADJ
ftr-368	117	34	rule	rule	NOUN
ftr-368	117	35	of	of	ADP
ftr-368	117	36	non	non	ADJ
ftr-368	117	37	-	-	ADJ
ftr-368	117	38	deferral.22	deferral.22	NOUN
ftr-368	117	39	17	17	NUM
ftr-368	117	40	.	.	NOUN
ftr-368	117	41	400	400	NUM
ftr-368	117	42	f.2d	f.2d	SYM
ftr-368	117	43	981	981	NUM
ftr-368	117	44	(	(	PUNCT
ftr-368	117	45	7th	7th	ADJ
ftr-368	117	46	cir	cir	NOUN
ftr-368	117	47	.	.	PUNCT
ftr-368	117	48	1968	1968	NUM
ftr-368	117	49	)	)	PUNCT
ftr-368	117	50	(	(	PUNCT
ftr-368	117	51	“	"	PUNCT
ftr-368	117	52	artnell	artnell	NOUN
ftr-368	117	53	”	"	PUNCT
ftr-368	117	54	)	)	PUNCT
ftr-368	117	55	.	.	PUNCT
ftr-368	118	1	see	see	VERB
ftr-368	118	2	also	also	ADV
ftr-368	118	3	morgan	morgan	PROPN
ftr-368	118	4	guaranty	guaranty	PROPN
ftr-368	118	5	trading	trading	PROPN
ftr-368	118	6	co.	co.	PROPN
ftr-368	118	7	of	of	ADP
ftr-368	118	8	n.y	n.y	PROPN
ftr-368	118	9	.	.	PROPN
ftr-368	119	1	v.	v.	PROPN
ftr-368	119	2	united	united	PROPN
ftr-368	119	3	states	states	PROPN
ftr-368	119	4	,	,	PUNCT
ftr-368	119	5	585	585	NUM
ftr-368	119	6	f.2d	f.2d	NOUN
ftr-368	119	7	988	988	NUM
ftr-368	119	8	(	(	PUNCT
ftr-368	119	9	ct	ct	PROPN
ftr-368	119	10	.	.	PUNCT
ftr-368	119	11	cl	cl	NOUN
ftr-368	119	12	.	.	PUNCT
ftr-368	119	13	1978	1978	NUM
ftr-368	119	14	)	)	PUNCT
ftr-368	119	15	.	.	PUNCT
ftr-368	120	1	18	18	NUM
ftr-368	120	2	.	.	PUNCT
ftr-368	121	1	i	i	PRON
ftr-368	121	2	d.	d.	PROPN
ftr-368	121	3	at	at	ADP
ftr-368	121	4	985	985	NUM
ftr-368	121	5	.	.	PROPN
ftr-368	121	6	19	19	NUM
ftr-368	121	7	.	.	X
ftr-368	122	1	see	see	VERB
ftr-368	122	2	,	,	PUNCT
ftr-368	122	3	e.g.	e.g.	ADV
ftr-368	122	4	,	,	PUNCT
ftr-368	122	5	hagen	hagen	PROPN
ftr-368	122	6	adver	adver	PROPN
ftr-368	122	7	.	.	PUNCT
ftr-368	123	1	displays	display	NOUN
ftr-368	123	2	,	,	PUNCT
ftr-368	123	3	inc	inc	PROPN
ftr-368	123	4	.	.	PROPN
ftr-368	124	1	v.	v.	ADP
ftr-368	124	2	comm’r	comm’r	NOUN
ftr-368	124	3	,	,	PUNCT
ftr-368	124	4	407	407	NUM
ftr-368	124	5	f.2d	f.2d	NOUN
ftr-368	124	6	1105	1105	NUM
ftr-368	124	7	,	,	PUNCT
ftr-368	124	8	1109	1109	NUM
ftr-368	124	9	n.7	n.7	SYM
ftr-368	124	10	(	(	PUNCT
ftr-368	124	11	6th	6th	ADJ
ftr-368	124	12	cir	cir	NOUN
ftr-368	124	13	.	.	PROPN
ftr-368	124	14	1969	1969	NUM
ftr-368	124	15	)	)	PUNCT
ftr-368	124	16	.	.	PUNCT
ftr-368	125	1	see	see	VERB
ftr-368	125	2	also	also	ADV
ftr-368	125	3	gertzman	gertzman	ADJ
ftr-368	125	4	,	,	PUNCT
ftr-368	125	5	supra	supra	PROPN
ftr-368	125	6	note	note	PROPN
ftr-368	125	7	7	7	NUM
ftr-368	125	8	,	,	PUNCT
ftr-368	125	9	¶	¶	NUM
ftr-368	125	10	4.03	4.03	NUM
ftr-368	125	11	(	(	PUNCT
ftr-368	125	12	pointing	point	VERB
ftr-368	125	13	out	out	ADP
ftr-368	125	14	the	the	DET
ftr-368	125	15	“	"	PUNCT
ftr-368	125	16	sound	sound	ADJ
ftr-368	125	17	tax	tax	NOUN
ftr-368	125	18	policy	policy	NOUN
ftr-368	125	19	”	"	PUNCT
ftr-368	125	20	embraced	embrace	VERB
ftr-368	125	21	by	by	ADP
ftr-368	125	22	the	the	DET
ftr-368	125	23	trilogy	trilogy	NOUN
ftr-368	125	24	cases	case	NOUN
ftr-368	125	25	and	and	CCONJ
ftr-368	125	26	suggesting	suggest	VERB
ftr-368	125	27	that	that	SCONJ
ftr-368	125	28	“	"	PUNCT
ftr-368	125	29	it	it	PRON
ftr-368	125	30	was	be	AUX
ftr-368	125	31	appropriate	appropriate	ADJ
ftr-368	125	32	for	for	SCONJ
ftr-368	125	33	concepts	concept	NOUN
ftr-368	125	34	of	of	ADP
ftr-368	125	35	ability	ability	NOUN
ftr-368	125	36	to	to	PART
ftr-368	125	37	pay	pay	VERB
ftr-368	125	38	,	,	PUNCT
ftr-368	125	39	certainty	certainty	NOUN
ftr-368	125	40	,	,	PUNCT
ftr-368	125	41	and	and	CCONJ
ftr-368	125	42	protection	protection	NOUN
ftr-368	125	43	of	of	ADP
ftr-368	125	44	the	the	DET
ftr-368	125	45	public	public	ADJ
ftr-368	125	46	treasury	treasury	NOUN
ftr-368	125	47	to	to	PART
ftr-368	125	48	require	require	VERB
ftr-368	125	49	that	that	SCONJ
ftr-368	125	50	the	the	DET
ftr-368	125	51	income	income	NOUN
ftr-368	125	52	be	be	AUX
ftr-368	125	53	recognized	recognize	VERB
ftr-368	125	54	on	on	ADP
ftr-368	125	55	its	its	PRON
ftr-368	125	56	receipt	receipt	NOUN
ftr-368	125	57	”	"	PUNCT
ftr-368	125	58	)	)	PUNCT
ftr-368	125	59	.	.	PUNCT
ftr-368	126	1	20	20	NUM
ftr-368	126	2	.	.	X
ftr-368	126	3	aod	aod	PROPN
ftr-368	126	4	1971	1971	NUM
ftr-368	126	5	wl	wl	PROPN
ftr-368	126	6	29312	29312	NUM
ftr-368	126	7	(	(	PUNCT
ftr-368	126	8	july	july	PROPN
ftr-368	126	9	27	27	NUM
ftr-368	126	10	,	,	PUNCT
ftr-368	126	11	1971	1971	NUM
ftr-368	126	12	)	)	PUNCT
ftr-368	126	13	.	.	PUNCT
ftr-368	127	1	the	the	DET
ftr-368	127	2	irs	irs	PROPN
ftr-368	127	3	issues	issue	NOUN
ftr-368	127	4	actions	action	NOUN
ftr-368	127	5	on	on	ADP
ftr-368	127	6	decision	decision	NOUN
ftr-368	127	7	at	at	ADP
ftr-368	127	8	its	its	PRON
ftr-368	127	9	discretion	discretion	NOUN
ftr-368	127	10	and	and	CCONJ
ftr-368	127	11	only	only	ADV
ftr-368	127	12	with	with	ADP
ftr-368	127	13	respect	respect	NOUN
ftr-368	127	14	to	to	ADP
ftr-368	127	15	unappealed	unappealed	ADJ
ftr-368	127	16	issues	issue	NOUN
ftr-368	127	17	decided	decide	VERB
ftr-368	127	18	adversely	adversely	ADV
ftr-368	127	19	to	to	ADP
ftr-368	127	20	the	the	DET
ftr-368	127	21	government	government	NOUN
ftr-368	127	22	in	in	ADP
ftr-368	127	23	the	the	DET
ftr-368	127	24	tax	tax	NOUN
ftr-368	127	25	court	court	NOUN
ftr-368	127	26	.	.	PUNCT
ftr-368	128	1	such	such	ADJ
ftr-368	128	2	documents	document	NOUN
ftr-368	128	3	do	do	AUX
ftr-368	128	4	not	not	PART
ftr-368	128	5	affirmatively	affirmatively	ADV
ftr-368	128	6	state	state	VERB
ftr-368	128	7	official	official	ADJ
ftr-368	128	8	irs	irs	PROPN
ftr-368	128	9	positions	position	NOUN
ftr-368	128	10	that	that	PRON
ftr-368	128	11	may	may	AUX
ftr-368	128	12	be	be	AUX
ftr-368	128	13	relied	rely	VERB
ftr-368	128	14	upon	upon	SCONJ
ftr-368	128	15	,	,	PUNCT
ftr-368	128	16	but	but	CCONJ
ftr-368	128	17	rather	rather	ADV
ftr-368	128	18	provide	provide	VERB
ftr-368	128	19	guidance	guidance	NOUN
ftr-368	128	20	to	to	ADP
ftr-368	128	21	irs	irs	PROPN
ftr-368	128	22	personnel	personnel	NOUN
ftr-368	128	23	.	.	PUNCT
ftr-368	129	1	21	21	NUM
ftr-368	129	2	.	.	X
ftr-368	129	3	1971	1971	NUM
ftr-368	129	4	-	-	SYM
ftr-368	129	5	2	2	NUM
ftr-368	129	6	c.b	c.b	PROPN
ftr-368	129	7	.	.	PROPN
ftr-368	129	8	549	549	NUM
ftr-368	129	9	.	.	PROPN
ftr-368	129	10	22	22	NUM
ftr-368	129	11	.	.	PUNCT
ftr-368	130	1	see	see	VERB
ftr-368	130	2	,	,	PUNCT
ftr-368	130	3	e.g.	e.g.	ADV
ftr-368	130	4	,	,	PUNCT
ftr-368	130	5	jules	jules	PROPN
ftr-368	130	6	silk	silk	NOUN
ftr-368	130	7	,	,	PUNCT
ftr-368	130	8	advance	advance	NOUN
ftr-368	130	9	payments	payment	NOUN
ftr-368	130	10	–	–	PUNCT
ftr-368	130	11	prepaid	prepaid	ADJ
ftr-368	130	12	income	income	NOUN
ftr-368	130	13	:	:	PUNCT
ftr-368	130	14	recent	recent	ADJ
ftr-368	130	15	developments	development	NOUN
ftr-368	130	16	;	;	PUNCT
ftr-368	130	17	an	an	DET
ftr-368	130	18	old	old	ADJ
ftr-368	130	19	problem	problem	NOUN
ftr-368	130	20	put	put	VERB
ftr-368	130	21	to	to	ADP
ftr-368	130	22	rest	rest	NOUN
ftr-368	130	23	,	,	PUNCT
ftr-368	130	24	30	30	NUM
ftr-368	130	25	n.y.u	n.y.u	NOUN
ftr-368	130	26	.	.	PUNCT
ftr-368	130	27	inst	inst	PROPN
ftr-368	130	28	.	.	PUNCT
ftr-368	131	1	fed	fed	PROPN
ftr-368	131	2	.	.	PUNCT
ftr-368	132	1	tax	tax	NOUN
ftr-368	132	2	.	.	PUNCT
ftr-368	133	1	1651	1651	NUM
ftr-368	133	2	,	,	PUNCT
ftr-368	133	3	1659	1659	NUM
ftr-368	133	4	,	,	PUNCT
ftr-368	133	5	1666	1666	NUM
ftr-368	133	6	(	(	PUNCT
ftr-368	133	7	1972	1972	NUM
ftr-368	133	8	)	)	PUNCT
ftr-368	134	1	(	(	PUNCT
ftr-368	134	2	noting	note	VERB
ftr-368	134	3	that	that	SCONJ
ftr-368	134	4	,	,	PUNCT
ftr-368	134	5	by	by	ADP
ftr-368	134	6	its	its	PRON
ftr-368	134	7	issuance	issuance	NOUN
ftr-368	134	8	of	of	ADP
ftr-368	134	9	rev	rev	PROPN
ftr-368	134	10	.	.	PROPN
ftr-368	134	11	proc	proc	PROPN
ftr-368	134	12	.	.	PUNCT
ftr-368	135	1	71	71	NUM
ftr-368	135	2	-	-	SYM
ftr-368	135	3	21	21	NUM
ftr-368	135	4	,	,	PUNCT
ftr-368	135	5	the	the	DET
ftr-368	135	6	commissioner	commissioner	NOUN
ftr-368	135	7	had	have	AUX
ftr-368	135	8	“	"	PUNCT
ftr-368	135	9	relented	relent	VERB
ftr-368	135	10	”	"	PUNCT
ftr-368	135	11	and	and	CCONJ
ftr-368	135	12	“	"	PUNCT
ftr-368	135	13	decided	decide	VERB
ftr-368	135	14	to	to	PART
ftr-368	135	15	forego	forego	VERB
ftr-368	135	16	,	,	PUNCT
ftr-368	135	17	in	in	ADP
ftr-368	135	18	part	part	NOUN
ftr-368	135	19	,	,	PUNCT
ftr-368	135	20	the	the	DET
ftr-368	135	21	favorable	favorable	ADJ
ftr-368	135	22	results	result	NOUN
ftr-368	135	23	which	which	PRON
ftr-368	135	24	he	he	PRON
ftr-368	135	25	has	have	AUX
ftr-368	135	26	received	receive	VERB
ftr-368	135	27	in	in	ADP
ftr-368	135	28	litigation	litigation	NOUN
ftr-368	135	29	”	"	PUNCT
ftr-368	135	30	)	)	PUNCT
ftr-368	135	31	;	;	PUNCT
ftr-368	135	32	jonathan	jonathan	PROPN
ftr-368	135	33	sobeloff	sobeloff	PROPN
ftr-368	135	34	,	,	PUNCT
ftr-368	135	35	new	new	ADJ
ftr-368	135	36	prepaid	prepaid	ADJ
ftr-368	135	37	income	income	NOUN
ftr-368	135	38	rules	rule	NOUN
ftr-368	135	39	:	:	PUNCT
ftr-368	135	40	irs	irs	PROPN
ftr-368	135	41	reversal	reversal	NOUN
ftr-368	135	42	of	of	ADP
ftr-368	135	43	position	position	NOUN
ftr-368	135	44	will	will	AUX
ftr-368	135	45	aid	aid	VERB
ftr-368	135	46	many	many	ADJ
ftr-368	135	47	taxpayers	taxpayer	NOUN
ftr-368	135	48	,	,	PUNCT
ftr-368	135	49	33	33	NUM
ftr-368	135	50	j.	j.	PROPN
ftr-368	135	51	tax’n	tax’n	NUM
ftr-368	135	52	.	.	PUNCT
ftr-368	136	1	194	194	NUM
ftr-368	136	2	(	(	PUNCT
ftr-368	136	3	1970	1970	NUM
ftr-368	136	4	)	)	PUNCT
ftr-368	136	5	.	.	PUNCT
ftr-368	137	1	a	a	DET
ftr-368	137	2	survey	survey	NOUN
ftr-368	137	3	of	of	ADP
ftr-368	137	4	post168	post168	PROPN
ftr-368	137	5	florida	florida	PROPN
ftr-368	137	6	tax	tax	NOUN
ftr-368	137	7	review	review	NOUN
ftr-368	137	8	[	[	X
ftr-368	137	9	vol	vol	NOUN
ftr-368	137	10	.	.	PUNCT
ftr-368	137	11	9:3	9:3	NUM
ftr-368	137	12	rev	rev	PROPN
ftr-368	137	13	.	.	PROPN
ftr-368	137	14	proc	proc	PROPN
ftr-368	137	15	.	.	PUNCT
ftr-368	138	1	71	71	NUM
ftr-368	138	2	-	-	SYM
ftr-368	138	3	21	21	NUM
ftr-368	138	4	was	be	AUX
ftr-368	138	5	promulgated	promulgate	VERB
ftr-368	138	6	pursuant	pursuant	ADJ
ftr-368	138	7	to	to	ADP
ftr-368	138	8	the	the	DET
ftr-368	138	9	commissioner	commissioner	NOUN
ftr-368	138	10	’s	’s	PART
ftr-368	138	11	authority	authority	NOUN
ftr-368	138	12	under	under	ADP
ftr-368	138	13	section	section	NOUN
ftr-368	138	14	446	446	NUM
ftr-368	138	15	and	and	CCONJ
ftr-368	138	16	its	its	PRON
ftr-368	138	17	stated	state	VERB
ftr-368	138	18	purpose	purpose	NOUN
ftr-368	138	19	was	be	AUX
ftr-368	138	20	to	to	PART
ftr-368	138	21	“	"	PUNCT
ftr-368	138	22	reconcile	reconcile	VERB
ftr-368	138	23	the	the	DET
ftr-368	138	24	tax	tax	NOUN
ftr-368	138	25	and	and	CCONJ
ftr-368	138	26	financial	financial	ADJ
ftr-368	138	27	accounting	accounting	NOUN
ftr-368	138	28	treatment	treatment	NOUN
ftr-368	138	29	”	"	PUNCT
ftr-368	138	30	of	of	ADP
ftr-368	138	31	advance	advance	NOUN
ftr-368	138	32	payments	payment	NOUN
ftr-368	138	33	for	for	ADP
ftr-368	138	34	services	service	NOUN
ftr-368	138	35	“	"	PUNCT
ftr-368	138	36	without	without	ADP
ftr-368	138	37	permitting	permit	VERB
ftr-368	138	38	extended	extend	VERB
ftr-368	138	39	deferral	deferral	NOUN
ftr-368	138	40	.	.	PUNCT
ftr-368	139	1	”23	”23	PROPN
ftr-368	139	2	section	section	NOUN
ftr-368	139	3	3.02	3.02	NUM
ftr-368	139	4	of	of	ADP
ftr-368	139	5	the	the	DET
ftr-368	139	6	revenue	revenue	NOUN
ftr-368	139	7	procedure	procedure	NOUN
ftr-368	139	8	states	state	VERB
ftr-368	139	9	the	the	DET
ftr-368	139	10	general	general	ADJ
ftr-368	139	11	principle	principle	NOUN
ftr-368	139	12	that	that	SCONJ
ftr-368	139	13	“	"	PUNCT
ftr-368	139	14	an	an	DET
ftr-368	139	15	accrual	accrual	ADJ
ftr-368	139	16	method	method	NOUN
ftr-368	139	17	taxpayer	taxpayer	NOUN
ftr-368	139	18	who	who	PRON
ftr-368	139	19	,	,	PUNCT
ftr-368	139	20	pursuant	pursuant	ADJ
ftr-368	139	21	to	to	ADP
ftr-368	139	22	an	an	DET
ftr-368	139	23	agreement	agreement	NOUN
ftr-368	139	24	(	(	PUNCT
ftr-368	139	25	written	write	VERB
ftr-368	139	26	or	or	CCONJ
ftr-368	139	27	otherwise	otherwise	ADV
ftr-368	139	28	)	)	PUNCT
ftr-368	139	29	,	,	PUNCT
ftr-368	139	30	receives	receive	VERB
ftr-368	139	31	a	a	DET
ftr-368	139	32	payment	payment	NOUN
ftr-368	139	33	in	in	ADP
ftr-368	139	34	one	one	NUM
ftr-368	139	35	taxable	taxable	ADJ
ftr-368	139	36	year	year	NOUN
ftr-368	139	37	for	for	ADP
ftr-368	139	38	services	service	NOUN
ftr-368	139	39	,	,	PUNCT
ftr-368	139	40	where	where	SCONJ
ftr-368	139	41	all	all	PRON
ftr-368	139	42	of	of	ADP
ftr-368	139	43	the	the	DET
ftr-368	139	44	services	service	NOUN
ftr-368	139	45	under	under	ADP
ftr-368	139	46	such	such	ADJ
ftr-368	139	47	agreement	agreement	NOUN
ftr-368	139	48	are	be	AUX
ftr-368	139	49	required	require	VERB
ftr-368	139	50	by	by	ADP
ftr-368	139	51	the	the	DET
ftr-368	139	52	agreement	agreement	NOUN
ftr-368	139	53	as	as	SCONJ
ftr-368	139	54	it	it	PRON
ftr-368	139	55	exists	exist	VERB
ftr-368	139	56	at	at	ADP
ftr-368	139	57	the	the	DET
ftr-368	139	58	end	end	NOUN
ftr-368	139	59	of	of	ADP
ftr-368	139	60	the	the	DET
ftr-368	139	61	taxable	taxable	ADJ
ftr-368	139	62	year	year	NOUN
ftr-368	139	63	of	of	ADP
ftr-368	139	64	receipt	receipt	NOUN
ftr-368	139	65	to	to	PART
ftr-368	139	66	be	be	AUX
ftr-368	139	67	performed	perform	VERB
ftr-368	139	68	by	by	ADP
ftr-368	139	69	him	he	PRON
ftr-368	139	70	before	before	ADP
ftr-368	139	71	the	the	DET
ftr-368	139	72	end	end	NOUN
ftr-368	139	73	of	of	ADP
ftr-368	139	74	the	the	DET
ftr-368	139	75	next	next	ADJ
ftr-368	139	76	succeeding	succeed	VERB
ftr-368	139	77	taxable	taxable	ADJ
ftr-368	139	78	year	year	NOUN
ftr-368	139	79	,	,	PUNCT
ftr-368	139	80	may	may	AUX
ftr-368	139	81	include	include	VERB
ftr-368	139	82	such	such	ADJ
ftr-368	139	83	payment	payment	NOUN
ftr-368	139	84	in	in	ADP
ftr-368	139	85	gross	gross	ADJ
ftr-368	139	86	income	income	NOUN
ftr-368	139	87	as	as	SCONJ
ftr-368	139	88	earned	earn	VERB
ftr-368	139	89	through	through	ADP
ftr-368	139	90	the	the	DET
ftr-368	139	91	performance	performance	NOUN
ftr-368	139	92	of	of	ADP
ftr-368	139	93	services	service	NOUN
ftr-368	139	94	.	.	PUNCT
ftr-368	139	95	”	"	PUNCT
ftr-368	140	1	however	however	ADV
ftr-368	140	2	,	,	PUNCT
ftr-368	140	3	if	if	SCONJ
ftr-368	140	4	the	the	DET
ftr-368	140	5	taxpayer	taxpayer	NOUN
ftr-368	140	6	has	have	AUX
ftr-368	140	7	not	not	PART
ftr-368	140	8	completed	complete	VERB
ftr-368	140	9	performance	performance	NOUN
ftr-368	140	10	of	of	ADP
ftr-368	140	11	all	all	DET
ftr-368	140	12	contemplated	contemplated	ADJ
ftr-368	140	13	services	service	NOUN
ftr-368	140	14	by	by	ADP
ftr-368	140	15	the	the	DET
ftr-368	140	16	end	end	NOUN
ftr-368	140	17	of	of	ADP
ftr-368	140	18	that	that	PRON
ftr-368	140	19	next	next	ADJ
ftr-368	140	20	succeeding	succeed	VERB
ftr-368	140	21	taxable	taxable	ADJ
ftr-368	140	22	year	year	NOUN
ftr-368	140	23	,	,	PUNCT
ftr-368	140	24	“	"	PUNCT
ftr-368	140	25	the	the	DET
ftr-368	140	26	amount	amount	NOUN
ftr-368	140	27	allocable	allocable	ADJ
ftr-368	140	28	to	to	ADP
ftr-368	140	29	the	the	DET
ftr-368	140	30	services	service	NOUN
ftr-368	140	31	not	not	PART
ftr-368	140	32	so	so	ADV
ftr-368	140	33	performed	perform	VERB
ftr-368	140	34	”	"	PUNCT
ftr-368	140	35	must	must	AUX
ftr-368	140	36	be	be	AUX
ftr-368	140	37	included	include	VERB
ftr-368	140	38	in	in	ADP
ftr-368	140	39	income	income	NOUN
ftr-368	140	40	for	for	ADP
ftr-368	140	41	that	that	DET
ftr-368	140	42	year	year	NOUN
ftr-368	140	43	regardless	regardless	ADV
ftr-368	140	44	of	of	ADP
ftr-368	140	45	when	when	SCONJ
ftr-368	140	46	,	,	PUNCT
ftr-368	140	47	if	if	SCONJ
ftr-368	140	48	ever	ever	ADV
ftr-368	140	49	,	,	PUNCT
ftr-368	140	50	such	such	ADJ
ftr-368	140	51	services	service	NOUN
ftr-368	140	52	are	be	AUX
ftr-368	140	53	actually	actually	ADV
ftr-368	140	54	performed	perform	VERB
ftr-368	140	55	.	.	PUNCT
ftr-368	141	1	if	if	SCONJ
ftr-368	141	2	,	,	PUNCT
ftr-368	141	3	under	under	ADP
ftr-368	141	4	the	the	DET
ftr-368	141	5	agreement	agreement	NOUN
ftr-368	141	6	,	,	PUNCT
ftr-368	141	7	any	any	DET
ftr-368	141	8	portion	portion	NOUN
ftr-368	141	9	of	of	ADP
ftr-368	141	10	the	the	DET
ftr-368	141	11	services	service	NOUN
ftr-368	141	12	is	be	AUX
ftr-368	141	13	to	to	PART
ftr-368	141	14	be	be	AUX
ftr-368	141	15	performed	perform	VERB
ftr-368	141	16	after	after	ADP
ftr-368	141	17	the	the	DET
ftr-368	141	18	end	end	NOUN
ftr-368	141	19	of	of	ADP
ftr-368	141	20	the	the	DET
ftr-368	141	21	following	following	ADJ
ftr-368	141	22	year	year	NOUN
ftr-368	141	23	,	,	PUNCT
ftr-368	141	24	or	or	CCONJ
ftr-368	141	25	,	,	PUNCT
ftr-368	141	26	alternatively	alternatively	ADV
ftr-368	141	27	,	,	PUNCT
ftr-368	141	28	if	if	SCONJ
ftr-368	141	29	any	any	DET
ftr-368	141	30	portion	portion	NOUN
ftr-368	141	31	of	of	ADP
ftr-368	141	32	the	the	DET
ftr-368	141	33	services	service	NOUN
ftr-368	141	34	is	be	AUX
ftr-368	141	35	to	to	PART
ftr-368	141	36	be	be	AUX
ftr-368	141	37	performed	perform	VERB
ftr-368	141	38	at	at	ADP
ftr-368	141	39	an	an	DET
ftr-368	141	40	unspecified	unspecified	ADJ
ftr-368	141	41	future	future	ADJ
ftr-368	141	42	date	date	NOUN
ftr-368	141	43	,	,	PUNCT
ftr-368	141	44	the	the	DET
ftr-368	141	45	entire	entire	ADJ
ftr-368	141	46	amount	amount	NOUN
ftr-368	141	47	of	of	ADP
ftr-368	141	48	income	income	NOUN
ftr-368	141	49	must	must	AUX
ftr-368	141	50	be	be	AUX
ftr-368	141	51	reported	report	VERB
ftr-368	141	52	in	in	ADP
ftr-368	141	53	the	the	DET
ftr-368	141	54	year	year	NOUN
ftr-368	141	55	of	of	ADP
ftr-368	141	56	receipt.24	receipt.24	NOUN
ftr-368	141	57	thus	thus	ADV
ftr-368	141	58	,	,	PUNCT
ftr-368	141	59	rev	rev	PROPN
ftr-368	141	60	.	.	PROPN
ftr-368	141	61	proc	proc	PROPN
ftr-368	141	62	.	.	PUNCT
ftr-368	142	1	71	71	NUM
ftr-368	142	2	-	-	SYM
ftr-368	142	3	21	21	NUM
ftr-368	142	4	mandates	mandate	NOUN
ftr-368	142	5	harsh	harsh	ADJ
ftr-368	142	6	results	result	NOUN
ftr-368	142	7	for	for	ADP
ftr-368	142	8	taxpayers	taxpayer	NOUN
ftr-368	142	9	whose	whose	DET
ftr-368	142	10	large	large	ADJ
ftr-368	142	11	service	service	NOUN
ftr-368	142	12	agreements	agreement	NOUN
ftr-368	142	13	call	call	VERB
ftr-368	142	14	for	for	ADP
ftr-368	142	15	payments	payment	NOUN
ftr-368	142	16	allocable	allocable	ADJ
ftr-368	142	17	to	to	ADP
ftr-368	142	18	services	service	NOUN
ftr-368	142	19	scheduled	schedule	VERB
ftr-368	142	20	to	to	PART
ftr-368	142	21	be	be	AUX
ftr-368	142	22	performed	perform	VERB
ftr-368	142	23	more	more	ADJ
ftr-368	142	24	than	than	ADP
ftr-368	142	25	a	a	PRON
ftr-368	142	26	year	year	NOUN
ftr-368	142	27	hence	hence	ADV
ftr-368	142	28	.	.	PUNCT
ftr-368	143	1	eight	eight	NUM
ftr-368	143	2	years	year	NOUN
ftr-368	143	3	after	after	ADP
ftr-368	143	4	artnell	artnell	PROPN
ftr-368	143	5	,	,	PUNCT
ftr-368	143	6	the	the	DET
ftr-368	143	7	court	court	NOUN
ftr-368	143	8	of	of	ADP
ftr-368	143	9	claims	claim	NOUN
ftr-368	143	10	in	in	ADP
ftr-368	143	11	boise	boise	PROPN
ftr-368	143	12	cascade	cascade	NOUN
ftr-368	143	13	focused	focus	VERB
ftr-368	143	14	on	on	ADP
ftr-368	143	15	the	the	DET
ftr-368	143	16	“	"	PUNCT
ftr-368	143	17	additional	additional	ADJ
ftr-368	143	18	ground	ground	NOUN
ftr-368	143	19	”	"	PUNCT
ftr-368	143	20	relied	rely	VERB
ftr-368	143	21	upon	upon	SCONJ
ftr-368	143	22	in	in	ADP
ftr-368	143	23	schlude	schlude	NOUN
ftr-368	143	24	and	and	CCONJ
ftr-368	143	25	rejected	reject	VERB
ftr-368	143	26	the	the	DET
ftr-368	143	27	government	government	NOUN
ftr-368	143	28	’s	’s	PART
ftr-368	143	29	argument	argument	NOUN
ftr-368	143	30	that	that	SCONJ
ftr-368	143	31	income	income	NOUN
ftr-368	143	32	received	receive	VERB
ftr-368	143	33	for	for	ADP
ftr-368	143	34	the	the	DET
ftr-368	143	35	future	future	ADJ
ftr-368	143	36	performance	performance	NOUN
ftr-368	143	37	of	of	ADP
ftr-368	143	38	services	service	NOUN
ftr-368	143	39	may	may	AUX
ftr-368	143	40	never	never	ADV
ftr-368	143	41	be	be	AUX
ftr-368	143	42	deferred	defer	VERB
ftr-368	143	43	absent	absent	ADJ
ftr-368	143	44	an	an	DET
ftr-368	143	45	explicit	explicit	ADJ
ftr-368	143	46	statutory	statutory	ADJ
ftr-368	143	47	exception.25	exception.25	NOUN
ftr-368	143	48	although	although	SCONJ
ftr-368	143	49	decided	decide	VERB
ftr-368	143	50	in	in	ADP
ftr-368	143	51	1976	1976	NUM
ftr-368	143	52	,	,	PUNCT
ftr-368	143	53	boise	boise	PROPN
ftr-368	143	54	cascade	cascade	NOUN
ftr-368	143	55	involved	involve	VERB
ftr-368	143	56	tax	tax	NOUN
ftr-368	143	57	years	year	NOUN
ftr-368	143	58	1955	1955	NUM
ftr-368	143	59	through	through	ADP
ftr-368	143	60	1961.26	1961.26	NUM
ftr-368	143	61	the	the	DET
ftr-368	143	62	taxpayer	taxpayer	NOUN
ftr-368	143	63	in	in	ADP
ftr-368	143	64	boise	boise	PROPN
ftr-368	143	65	cascade	cascade	NOUN
ftr-368	143	66	called	call	VERB
ftr-368	143	67	expert	expert	NOUN
ftr-368	143	68	witnesses	witness	NOUN
ftr-368	143	69	to	to	PART
ftr-368	143	70	support	support	VERB
ftr-368	143	71	its	its	PRON
ftr-368	143	72	schlude	schlude	ADJ
ftr-368	143	73	cases	case	NOUN
ftr-368	143	74	reveals	reveal	VERB
ftr-368	143	75	that	that	SCONJ
ftr-368	143	76	an	an	DET
ftr-368	143	77	overwhelming	overwhelming	ADJ
ftr-368	143	78	majority	majority	NOUN
ftr-368	143	79	of	of	ADP
ftr-368	143	80	taxpayers	taxpayer	NOUN
ftr-368	143	81	were	be	AUX
ftr-368	143	82	unable	unable	ADJ
ftr-368	143	83	to	to	PART
ftr-368	143	84	overcome	overcome	VERB
ftr-368	143	85	the	the	DET
ftr-368	143	86	“	"	PUNCT
ftr-368	143	87	purely	purely	ADV
ftr-368	143	88	artificial	artificial	ADJ
ftr-368	143	89	”	"	PUNCT
ftr-368	143	90	designation	designation	NOUN
ftr-368	143	91	.	.	PUNCT
ftr-368	144	1	23	23	NUM
ftr-368	144	2	.	.	PUNCT
ftr-368	145	1	the	the	DET
ftr-368	145	2	issuance	issuance	NOUN
ftr-368	145	3	of	of	ADP
ftr-368	145	4	rev	rev	PROPN
ftr-368	145	5	.	.	PROPN
ftr-368	145	6	proc	proc	PROPN
ftr-368	145	7	.	.	PUNCT
ftr-368	146	1	71	71	NUM
ftr-368	146	2	-	-	SYM
ftr-368	146	3	21	21	NUM
ftr-368	146	4	was	be	AUX
ftr-368	146	5	preceded	precede	VERB
ftr-368	146	6	by	by	ADP
ftr-368	146	7	a	a	DET
ftr-368	146	8	report	report	NOUN
ftr-368	146	9	by	by	ADP
ftr-368	146	10	a	a	DET
ftr-368	146	11	presidential	presidential	ADJ
ftr-368	146	12	task	task	NOUN
ftr-368	146	13	force	force	NOUN
ftr-368	146	14	in	in	ADP
ftr-368	146	15	september	september	PROPN
ftr-368	146	16	1970	1970	NUM
ftr-368	146	17	expressing	express	VERB
ftr-368	146	18	concern	concern	NOUN
ftr-368	146	19	regarding	regard	VERB
ftr-368	146	20	the	the	DET
ftr-368	146	21	many	many	ADJ
ftr-368	146	22	instances	instance	NOUN
ftr-368	146	23	in	in	ADP
ftr-368	146	24	which	which	PRON
ftr-368	146	25	accrual	accrual	ADJ
ftr-368	146	26	method	method	NOUN
ftr-368	146	27	taxpayers	taxpayer	NOUN
ftr-368	146	28	were	be	AUX
ftr-368	146	29	being	be	AUX
ftr-368	146	30	required	require	VERB
ftr-368	146	31	to	to	PART
ftr-368	146	32	include	include	VERB
ftr-368	146	33	prepaid	prepaid	ADJ
ftr-368	146	34	amounts	amount	NOUN
ftr-368	146	35	in	in	ADP
ftr-368	146	36	income	income	NOUN
ftr-368	146	37	.	.	PUNCT
ftr-368	147	1	24	24	NUM
ftr-368	147	2	.	.	PUNCT
ftr-368	147	3	rev	rev	PROPN
ftr-368	147	4	.	.	PROPN
ftr-368	147	5	proc	proc	PROPN
ftr-368	147	6	.	.	PUNCT
ftr-368	148	1	71	71	NUM
ftr-368	148	2	-	-	SYM
ftr-368	148	3	21	21	NUM
ftr-368	148	4	,	,	PUNCT
ftr-368	148	5	§	§	PROPN
ftr-368	148	6	3.03	3.03	NUM
ftr-368	148	7	.	.	PUNCT
ftr-368	148	8	section	section	NOUN
ftr-368	148	9	3.11	3.11	NUM
ftr-368	148	10	adds	add	VERB
ftr-368	148	11	that	that	SCONJ
ftr-368	148	12	the	the	DET
ftr-368	148	13	amount	amount	NOUN
ftr-368	148	14	of	of	ADP
ftr-368	148	15	any	any	DET
ftr-368	148	16	advance	advance	NOUN
ftr-368	148	17	payment	payment	NOUN
ftr-368	148	18	included	include	VERB
ftr-368	148	19	in	in	ADP
ftr-368	148	20	income	income	NOUN
ftr-368	148	21	can	can	AUX
ftr-368	148	22	not	not	PART
ftr-368	148	23	be	be	AUX
ftr-368	148	24	less	less	ADJ
ftr-368	148	25	than	than	ADP
ftr-368	148	26	the	the	DET
ftr-368	148	27	amount	amount	NOUN
ftr-368	148	28	that	that	PRON
ftr-368	148	29	has	have	AUX
ftr-368	148	30	been	be	AUX
ftr-368	148	31	reported	report	VERB
ftr-368	148	32	as	as	ADP
ftr-368	148	33	income	income	NOUN
ftr-368	148	34	for	for	ADP
ftr-368	148	35	financial	financial	ADJ
ftr-368	148	36	accounting	accounting	NOUN
ftr-368	148	37	purposes	purpose	NOUN
ftr-368	148	38	.	.	PUNCT
ftr-368	149	1	25	25	NUM
ftr-368	149	2	.	.	PUNCT
ftr-368	149	3	boise	boise	PROPN
ftr-368	149	4	cascade	cascade	PROPN
ftr-368	149	5	,	,	PUNCT
ftr-368	149	6	supra	supra	NOUN
ftr-368	149	7	note	note	NOUN
ftr-368	149	8	8	8	NUM
ftr-368	149	9	,	,	PUNCT
ftr-368	149	10	at	at	ADP
ftr-368	149	11	1375	1375	NUM
ftr-368	149	12	.	.	PUNCT
ftr-368	150	1	the	the	DET
ftr-368	150	2	government	government	NOUN
ftr-368	150	3	emphasized	emphasize	VERB
ftr-368	150	4	,	,	PUNCT
ftr-368	150	5	as	as	SCONJ
ftr-368	150	6	had	have	VERB
ftr-368	150	7	the	the	DET
ftr-368	150	8	court	court	NOUN
ftr-368	150	9	in	in	ADP
ftr-368	150	10	aaa	aaa	NOUN
ftr-368	150	11	,	,	PUNCT
ftr-368	150	12	the	the	DET
ftr-368	150	13	congressional	congressional	ADJ
ftr-368	150	14	enactment	enactment	NOUN
ftr-368	150	15	in	in	ADP
ftr-368	150	16	1958	1958	NUM
ftr-368	150	17	of	of	ADP
ftr-368	150	18	§	§	PROPN
ftr-368	150	19	455	455	NUM
ftr-368	150	20	.	.	PUNCT
ftr-368	151	1	the	the	DET
ftr-368	151	2	courts	court	NOUN
ftr-368	151	3	in	in	ADP
ftr-368	151	4	artnell	artnell	PROPN
ftr-368	151	5	and	and	CCONJ
ftr-368	151	6	boise	boise	PROPN
ftr-368	151	7	cascade	cascade	NOUN
ftr-368	151	8	were	be	AUX
ftr-368	151	9	unwilling	unwilling	ADJ
ftr-368	151	10	to	to	PART
ftr-368	151	11	permit	permit	VERB
ftr-368	151	12	unfettered	unfettered	ADJ
ftr-368	151	13	congressional	congressional	ADJ
ftr-368	151	14	discretion	discretion	NOUN
ftr-368	151	15	notwithstanding	notwithstanding	ADP
ftr-368	151	16	the	the	DET
ftr-368	151	17	proper	proper	ADJ
ftr-368	151	18	“	"	PUNCT
ftr-368	151	19	reflection	reflection	NOUN
ftr-368	151	20	of	of	ADP
ftr-368	151	21	income	income	NOUN
ftr-368	151	22	”	"	PUNCT
ftr-368	151	23	under	under	ADP
ftr-368	151	24	§	§	PROPN
ftr-368	151	25	446(b	446(b	PROPN
ftr-368	151	26	)	)	PUNCT
ftr-368	151	27	.	.	PUNCT
ftr-368	152	1	26	26	NUM
ftr-368	152	2	.	.	PUNCT
ftr-368	153	1	although	although	SCONJ
ftr-368	153	2	rev	rev	PROPN
ftr-368	153	3	.	.	PROPN
ftr-368	153	4	proc	proc	PROPN
ftr-368	153	5	.	.	PUNCT
ftr-368	154	1	71	71	NUM
ftr-368	154	2	-	-	SYM
ftr-368	154	3	21	21	NUM
ftr-368	154	4	was	be	AUX
ftr-368	154	5	not	not	PART
ftr-368	154	6	applied	apply	VERB
ftr-368	154	7	in	in	ADP
ftr-368	154	8	boise	boise	PROPN
ftr-368	154	9	cascade	cascade	NOUN
ftr-368	154	10	,	,	PUNCT
ftr-368	154	11	the	the	DET
ftr-368	154	12	taxpayer	taxpayer	NOUN
ftr-368	154	13	invoked	invoke	VERB
ftr-368	154	14	it	it	PRON
ftr-368	154	15	to	to	PART
ftr-368	154	16	counter	counter	VERB
ftr-368	154	17	the	the	DET
ftr-368	154	18	government	government	NOUN
ftr-368	154	19	’s	’s	PART
ftr-368	154	20	reliance	reliance	NOUN
ftr-368	154	21	on	on	ADP
ftr-368	154	22	a	a	DET
ftr-368	154	23	strict	strict	ADJ
ftr-368	154	24	nondeferral	nondeferral	NOUN
ftr-368	154	25	position	position	NOUN
ftr-368	154	26	based	base	VERB
ftr-368	154	27	on	on	ADP
ftr-368	154	28	the	the	DET
ftr-368	154	29	trilogy	trilogy	NOUN
ftr-368	154	30	cases	case	NOUN
ftr-368	154	31	.	.	PUNCT
ftr-368	155	1	2008	2008	NUM
ftr-368	155	2	]	]	PUNCT
ftr-368	156	1	taxing	tax	VERB
ftr-368	156	2	the	the	DET
ftr-368	156	3	business	business	NOUN
ftr-368	156	4	of	of	ADP
ftr-368	156	5	sports	sport	NOUN
ftr-368	156	6	169	169	NUM
ftr-368	156	7	claim	claim	NOUN
ftr-368	156	8	that	that	SCONJ
ftr-368	156	9	the	the	DET
ftr-368	156	10	deferral	deferral	NOUN
ftr-368	156	11	of	of	ADP
ftr-368	156	12	advance	advance	NOUN
ftr-368	156	13	payments	payment	NOUN
ftr-368	156	14	for	for	ADP
ftr-368	156	15	engineering	engineering	NOUN
ftr-368	156	16	services	service	NOUN
ftr-368	156	17	clearly	clearly	ADV
ftr-368	156	18	reflected	reflect	VERB
ftr-368	156	19	income	income	NOUN
ftr-368	156	20	.	.	PUNCT
ftr-368	157	1	refusing	refuse	VERB
ftr-368	157	2	to	to	PART
ftr-368	157	3	read	read	VERB
ftr-368	157	4	the	the	DET
ftr-368	157	5	trilogy	trilogy	NOUN
ftr-368	157	6	as	as	ADP
ftr-368	157	7	“	"	PUNCT
ftr-368	157	8	an	an	DET
ftr-368	157	9	unvarying	unvarying	ADJ
ftr-368	157	10	rule	rule	NOUN
ftr-368	157	11	of	of	ADP
ftr-368	157	12	law	law	NOUN
ftr-368	157	13	,	,	PUNCT
ftr-368	157	14	”	"	PUNCT
ftr-368	157	15	the	the	DET
ftr-368	157	16	court	court	NOUN
ftr-368	157	17	underscored	underscore	VERB
ftr-368	157	18	the	the	DET
ftr-368	157	19	relevance	relevance	NOUN
ftr-368	157	20	of	of	ADP
ftr-368	157	21	a	a	DET
ftr-368	157	22	fixed	fix	VERB
ftr-368	157	23	and	and	CCONJ
ftr-368	157	24	certain	certain	ADJ
ftr-368	157	25	schedule	schedule	NOUN
ftr-368	157	26	of	of	ADP
ftr-368	157	27	future	future	ADJ
ftr-368	157	28	services	service	NOUN
ftr-368	157	29	and	and	CCONJ
ftr-368	157	30	permitted	permit	VERB
ftr-368	157	31	deferral	deferral	NOUN
ftr-368	157	32	of	of	ADP
ftr-368	157	33	the	the	DET
ftr-368	157	34	advances	advance	NOUN
ftr-368	157	35	until	until	SCONJ
ftr-368	157	36	the	the	DET
ftr-368	157	37	related	relate	VERB
ftr-368	157	38	services	service	NOUN
ftr-368	157	39	were	be	AUX
ftr-368	157	40	performed	perform	VERB
ftr-368	157	41	.	.	PUNCT
ftr-368	158	1	not	not	PART
ftr-368	158	2	surprisingly	surprisingly	ADV
ftr-368	158	3	,	,	PUNCT
ftr-368	158	4	the	the	DET
ftr-368	158	5	service	service	NOUN
ftr-368	158	6	did	do	AUX
ftr-368	158	7	not	not	PART
ftr-368	158	8	take	take	VERB
ftr-368	158	9	well	well	ADV
ftr-368	158	10	to	to	ADP
ftr-368	158	11	boise	boise	PROPN
ftr-368	158	12	cascade	cascade	NOUN
ftr-368	158	13	.	.	PUNCT
ftr-368	159	1	in	in	ADP
ftr-368	159	2	its	its	PRON
ftr-368	159	3	action	action	NOUN
ftr-368	159	4	on	on	ADP
ftr-368	159	5	decision	decision	NOUN
ftr-368	159	6	,	,	PUNCT
ftr-368	159	7	the	the	DET
ftr-368	159	8	service	service	NOUN
ftr-368	159	9	took	take	VERB
ftr-368	159	10	the	the	DET
ftr-368	159	11	court	court	NOUN
ftr-368	159	12	to	to	ADP
ftr-368	159	13	task	task	NOUN
ftr-368	159	14	for	for	ADP
ftr-368	159	15	applying	apply	VERB
ftr-368	159	16	the	the	DET
ftr-368	159	17	‘	'	PUNCT
ftr-368	159	18	certainty	certainty	NOUN
ftr-368	159	19	of	of	ADP
ftr-368	159	20	performance	performance	NOUN
ftr-368	159	21	’	'	PUNCT
ftr-368	159	22	test	test	NOUN
ftr-368	159	23	and	and	CCONJ
ftr-368	159	24	focusing	focus	VERB
ftr-368	159	25	on	on	ADP
ftr-368	159	26	the	the	DET
ftr-368	159	27	alternative	alternative	ADJ
ftr-368	159	28	ground	ground	NOUN
ftr-368	159	29	for	for	ADP
ftr-368	159	30	decision	decision	NOUN
ftr-368	159	31	in	in	ADP
ftr-368	159	32	schlude	schlude	NOUN
ftr-368	159	33	.	.	PUNCT
ftr-368	160	1	specifically	specifically	ADV
ftr-368	160	2	,	,	PUNCT
ftr-368	160	3	such	such	ADJ
ftr-368	160	4	analysis	analysis	NOUN
ftr-368	160	5	“	"	PUNCT
ftr-368	160	6	overlooks	overlook	VERB
ftr-368	160	7	the	the	DET
ftr-368	160	8	primary	primary	ADJ
ftr-368	160	9	ground	ground	NOUN
ftr-368	160	10	upon	upon	SCONJ
ftr-368	160	11	which	which	PRON
ftr-368	160	12	the	the	DET
ftr-368	160	13	supreme	supreme	PROPN
ftr-368	160	14	court	court	PROPN
ftr-368	160	15	relied	rely	VERB
ftr-368	160	16	in	in	ADP
ftr-368	160	17	refusing	refuse	VERB
ftr-368	160	18	income	income	NOUN
ftr-368	160	19	deferral	deferral	NOUN
ftr-368	160	20	:	:	PUNCT
ftr-368	160	21	the	the	DET
ftr-368	160	22	‘	'	PUNCT
ftr-368	160	23	long	long	ADV
ftr-368	160	24	-	-	PUNCT
ftr-368	160	25	standing	standing	NOUN
ftr-368	160	26	’	'	PUNCT
ftr-368	160	27	principle	principle	NOUN
ftr-368	160	28	that	that	SCONJ
ftr-368	160	29	‘	'	PUNCT
ftr-368	160	30	accounting	accounting	NOUN
ftr-368	160	31	systems	system	NOUN
ftr-368	160	32	deferring	defer	VERB
ftr-368	160	33	prepaid	prepaid	ADJ
ftr-368	160	34	income	income	NOUN
ftr-368	160	35	could	could	AUX
ftr-368	160	36	be	be	AUX
ftr-368	160	37	rejected	reject	VERB
ftr-368	160	38	by	by	ADP
ftr-368	160	39	the	the	DET
ftr-368	160	40	commissioner	commissioner	NOUN
ftr-368	160	41	’	'	PUNCT
ftr-368	160	42	pursuant	pursuant	ADJ
ftr-368	160	43	to	to	ADP
ftr-368	160	44	the	the	DET
ftr-368	160	45	broad	broad	ADJ
ftr-368	160	46	discretion	discretion	NOUN
ftr-368	160	47	given	give	VERB
ftr-368	160	48	him	he	PRON
ftr-368	160	49	by	by	ADP
ftr-368	160	50	irc	irc	PROPN
ftr-368	160	51	section	section	NOUN
ftr-368	160	52	446.”27	446.”27	PROPN
ftr-368	160	53	in	in	ADP
ftr-368	160	54	support	support	NOUN
ftr-368	160	55	of	of	ADP
ftr-368	160	56	its	its	PRON
ftr-368	160	57	position	position	NOUN
ftr-368	160	58	,	,	PUNCT
ftr-368	160	59	the	the	DET
ftr-368	160	60	service	service	NOUN
ftr-368	160	61	cited	cite	VERB
ftr-368	160	62	favorably	favorably	ADV
ftr-368	160	63	to	to	ADP
ftr-368	160	64	rca	rca	PROPN
ftr-368	160	65	corp	corp	PROPN
ftr-368	160	66	.	.	PROPN
ftr-368	161	1	v.	v.	PROPN
ftr-368	161	2	united	united	PROPN
ftr-368	161	3	states,28	states,28	PROPN
ftr-368	161	4	which	which	PRON
ftr-368	161	5	held	hold	VERB
ftr-368	161	6	that	that	SCONJ
ftr-368	161	7	the	the	DET
ftr-368	161	8	commissioner	commissioner	NOUN
ftr-368	161	9	has	have	VERB
ftr-368	161	10	a	a	DET
ftr-368	161	11	great	great	ADJ
ftr-368	161	12	deal	deal	NOUN
ftr-368	161	13	of	of	ADP
ftr-368	161	14	discretion	discretion	NOUN
ftr-368	161	15	pursuant	pursuant	ADJ
ftr-368	161	16	to	to	ADP
ftr-368	161	17	section	section	NOUN
ftr-368	161	18	446	446	NUM
ftr-368	161	19	to	to	PART
ftr-368	161	20	reject	reject	VERB
ftr-368	161	21	accounting	accounting	NOUN
ftr-368	161	22	methods	method	NOUN
ftr-368	161	23	that	that	PRON
ftr-368	161	24	rely	rely	VERB
ftr-368	161	25	upon	upon	SCONJ
ftr-368	161	26	“	"	PUNCT
ftr-368	161	27	prognostications	prognostication	NOUN
ftr-368	161	28	and	and	CCONJ
ftr-368	161	29	assumptions	assumption	NOUN
ftr-368	161	30	about	about	ADP
ftr-368	161	31	the	the	DET
ftr-368	161	32	future	future	ADJ
ftr-368	161	33	demand	demand	NOUN
ftr-368	161	34	for	for	ADP
ftr-368	161	35	services	service	NOUN
ftr-368	161	36	.	.	PUNCT
ftr-368	162	1	”29	”29	PROPN
ftr-368	162	2	ostensibly	ostensibly	ADV
ftr-368	162	3	to	to	PART
ftr-368	162	4	further	far	ADV
ftr-368	162	5	reduce	reduce	VERB
ftr-368	162	6	controversy	controversy	NOUN
ftr-368	162	7	in	in	ADP
ftr-368	162	8	this	this	DET
ftr-368	162	9	“	"	PUNCT
ftr-368	162	10	troublesome	troublesome	ADJ
ftr-368	162	11	and	and	CCONJ
ftr-368	162	12	confusing	confusing	ADJ
ftr-368	162	13	area	area	NOUN
ftr-368	162	14	of	of	ADP
ftr-368	162	15	tax	tax	NOUN
ftr-368	162	16	law,”30	law,”30	VERB
ftr-368	162	17	the	the	DET
ftr-368	162	18	irs	irs	PROPN
ftr-368	162	19	in	in	ADP
ftr-368	162	20	2004	2004	NUM
ftr-368	162	21	issued	issue	VERB
ftr-368	162	22	a	a	DET
ftr-368	162	23	more	more	ADV
ftr-368	162	24	comprehensive	comprehensive	ADJ
ftr-368	162	25	ruling	ruling	NOUN
ftr-368	162	26	that	that	PRON
ftr-368	162	27	softened	soften	VERB
ftr-368	162	28	some	some	PRON
ftr-368	162	29	of	of	ADP
ftr-368	162	30	the	the	DET
ftr-368	162	31	standards	standard	NOUN
ftr-368	162	32	of	of	ADP
ftr-368	162	33	rev	rev	PROPN
ftr-368	162	34	.	.	PROPN
ftr-368	162	35	proc	proc	PROPN
ftr-368	162	36	.	.	PUNCT
ftr-368	163	1	71	71	NUM
ftr-368	163	2	-	-	SYM
ftr-368	163	3	21	21	NUM
ftr-368	164	1	and	and	CCONJ
ftr-368	164	2	extended	extend	VERB
ftr-368	164	3	certain	certain	ADJ
ftr-368	164	4	carefully	carefully	ADV
ftr-368	164	5	circumscribed	circumscribe	VERB
ftr-368	164	6	deferral	deferral	ADJ
ftr-368	164	7	rights	right	NOUN
ftr-368	164	8	to	to	ADP
ftr-368	164	9	other	other	ADJ
ftr-368	164	10	situations	situation	NOUN
ftr-368	164	11	.	.	PUNCT
ftr-368	165	1	indeed	indeed	ADV
ftr-368	165	2	,	,	PUNCT
ftr-368	165	3	the	the	DET
ftr-368	165	4	stated	stated	ADJ
ftr-368	165	5	purpose	purpose	NOUN
ftr-368	165	6	of	of	ADP
ftr-368	165	7	rev	rev	PROPN
ftr-368	165	8	.	.	PROPN
ftr-368	165	9	proc	proc	PROPN
ftr-368	165	10	.	.	PUNCT
ftr-368	166	1	2004	2004	NUM
ftr-368	166	2	-	-	SYM
ftr-368	166	3	3431	3431	NUM
ftr-368	166	4	(	(	PUNCT
ftr-368	166	5	“	"	PUNCT
ftr-368	166	6	2004	2004	NUM
ftr-368	166	7	-	-	SYM
ftr-368	166	8	34	34	NUM
ftr-368	166	9	”	"	PUNCT
ftr-368	166	10	)	)	PUNCT
ftr-368	166	11	was	be	AUX
ftr-368	166	12	to	to	PART
ftr-368	166	13	reduce	reduce	VERB
ftr-368	166	14	the	the	DET
ftr-368	166	15	“	"	PUNCT
ftr-368	166	16	considerable	considerable	ADJ
ftr-368	166	17	controversy	controversy	NOUN
ftr-368	166	18	”	"	PUNCT
ftr-368	166	19	that	that	PRON
ftr-368	166	20	abounded	abound	VERB
ftr-368	166	21	regarding	regard	VERB
ftr-368	166	22	the	the	DET
ftr-368	166	23	scope	scope	NOUN
ftr-368	166	24	of	of	ADP
ftr-368	166	25	rev	rev	PROPN
ftr-368	166	26	.	.	PROPN
ftr-368	166	27	proc	proc	PROPN
ftr-368	166	28	.	.	PUNCT
ftr-368	167	1	27	27	NUM
ftr-368	167	2	.	.	PUNCT
ftr-368	167	3	aod	aod	PROPN
ftr-368	167	4	1986	1986	NUM
ftr-368	167	5	-	-	SYM
ftr-368	167	6	014	014	NUM
ftr-368	167	7	(	(	PUNCT
ftr-368	167	8	feb	feb	PROPN
ftr-368	167	9	.	.	PROPN
ftr-368	167	10	19	19	NUM
ftr-368	167	11	,	,	PUNCT
ftr-368	167	12	1986	1986	NUM
ftr-368	167	13	)	)	PUNCT
ftr-368	167	14	(	(	PUNCT
ftr-368	167	15	emphasis	emphasis	NOUN
ftr-368	167	16	in	in	ADP
ftr-368	167	17	original	original	ADJ
ftr-368	167	18	)	)	PUNCT
ftr-368	167	19	.	.	PUNCT
ftr-368	168	1	28	28	NUM
ftr-368	168	2	.	.	PUNCT
ftr-368	169	1	664	664	NUM
ftr-368	169	2	f.2d	f.2d	X
ftr-368	169	3	881	881	NUM
ftr-368	169	4	,	,	PUNCT
ftr-368	169	5	888	888	NUM
ftr-368	169	6	(	(	PUNCT
ftr-368	169	7	2nd	2nd	ADJ
ftr-368	169	8	cir	cir	NOUN
ftr-368	169	9	.	.	PUNCT
ftr-368	169	10	1981	1981	NUM
ftr-368	169	11	)	)	PUNCT
ftr-368	169	12	.	.	PUNCT
ftr-368	170	1	29	29	NUM
ftr-368	170	2	.	.	PUNCT
ftr-368	170	3	aod	aod	PROPN
ftr-368	170	4	1986	1986	NUM
ftr-368	170	5	-	-	SYM
ftr-368	170	6	014	014	NUM
ftr-368	170	7	(	(	PUNCT
ftr-368	170	8	feb	feb	PROPN
ftr-368	170	9	.	.	PROPN
ftr-368	170	10	19	19	NUM
ftr-368	170	11	,	,	PUNCT
ftr-368	170	12	1986	1986	NUM
ftr-368	170	13	)	)	PUNCT
ftr-368	170	14	.	.	PUNCT
ftr-368	171	1	significantly	significantly	ADV
ftr-368	171	2	,	,	PUNCT
ftr-368	171	3	a	a	DET
ftr-368	171	4	number	number	NOUN
ftr-368	171	5	of	of	ADP
ftr-368	171	6	cases	case	NOUN
ftr-368	171	7	in	in	ADP
ftr-368	171	8	the	the	DET
ftr-368	171	9	tax	tax	NOUN
ftr-368	171	10	court	court	NOUN
ftr-368	171	11	decided	decide	VERB
ftr-368	171	12	subsequent	subsequent	ADJ
ftr-368	171	13	to	to	ADP
ftr-368	171	14	the	the	DET
ftr-368	171	15	issuance	issuance	NOUN
ftr-368	171	16	of	of	ADP
ftr-368	171	17	rev	rev	PROPN
ftr-368	171	18	.	.	PROPN
ftr-368	171	19	proc	proc	PROPN
ftr-368	171	20	.	.	PUNCT
ftr-368	172	1	71	71	NUM
ftr-368	172	2	-	-	SYM
ftr-368	172	3	21	21	NUM
ftr-368	172	4	lend	lend	VERB
ftr-368	172	5	support	support	NOUN
ftr-368	172	6	to	to	ADP
ftr-368	172	7	the	the	DET
ftr-368	172	8	continued	continue	VERB
ftr-368	172	9	vitality	vitality	NOUN
ftr-368	172	10	of	of	ADP
ftr-368	172	11	an	an	DET
ftr-368	172	12	independent	independent	ADJ
ftr-368	172	13	“	"	PUNCT
ftr-368	172	14	certainty	certainty	NOUN
ftr-368	172	15	of	of	ADP
ftr-368	172	16	performance	performance	NOUN
ftr-368	172	17	”	"	PUNCT
ftr-368	172	18	criterion	criterion	NOUN
ftr-368	172	19	.	.	PUNCT
ftr-368	173	1	for	for	ADP
ftr-368	173	2	example	example	NOUN
ftr-368	173	3	,	,	PUNCT
ftr-368	173	4	in	in	ADP
ftr-368	173	5	t.f.h	t.f.h	PROPN
ftr-368	173	6	.	.	PUNCT
ftr-368	174	1	publications	publications	PROPN
ftr-368	174	2	,	,	PUNCT
ftr-368	174	3	inc	inc	PROPN
ftr-368	174	4	.	.	PROPN
ftr-368	175	1	v.	v.	PROPN
ftr-368	175	2	commissioner	commissioner	PROPN
ftr-368	175	3	,	,	PUNCT
ftr-368	175	4	72	72	NUM
ftr-368	175	5	t.c	t.c	PROPN
ftr-368	175	6	.	.	PROPN
ftr-368	175	7	623	623	NUM
ftr-368	175	8	,	,	PUNCT
ftr-368	175	9	644	644	NUM
ftr-368	175	10	(	(	PUNCT
ftr-368	175	11	1979	1979	NUM
ftr-368	175	12	)	)	PUNCT
ftr-368	175	13	(	(	PUNCT
ftr-368	175	14	“	"	PUNCT
ftr-368	175	15	t.f.h	t.f.h	X
ftr-368	175	16	.	.	PUNCT
ftr-368	175	17	”	"	PUNCT
ftr-368	175	18	)	)	PUNCT
ftr-368	175	19	,	,	PUNCT
ftr-368	175	20	the	the	DET
ftr-368	175	21	court	court	NOUN
ftr-368	175	22	stated	state	VERB
ftr-368	175	23	that	that	SCONJ
ftr-368	175	24	“	"	PUNCT
ftr-368	175	25	it	it	PRON
ftr-368	175	26	will	will	AUX
ftr-368	175	27	not	not	PART
ftr-368	175	28	follow	follow	VERB
ftr-368	175	29	the	the	DET
ftr-368	175	30	rationale	rationale	NOUN
ftr-368	175	31	of	of	ADP
ftr-368	175	32	[	[	X
ftr-368	175	33	artnell	artnell	NOUN
ftr-368	175	34	]	]	PUNCT
ftr-368	175	35	unless	unless	SCONJ
ftr-368	175	36	the	the	DET
ftr-368	175	37	facts	fact	NOUN
ftr-368	175	38	present	present	VERB
ftr-368	175	39	a	a	DET
ftr-368	175	40	certainty	certainty	NOUN
ftr-368	175	41	,	,	PUNCT
ftr-368	175	42	of	of	ADP
ftr-368	175	43	performance	performance	NOUN
ftr-368	175	44	or	or	CCONJ
ftr-368	175	45	fixed	fix	VERB
ftr-368	175	46	dates	date	NOUN
ftr-368	175	47	,	,	PUNCT
ftr-368	175	48	such	such	ADJ
ftr-368	175	49	as	as	SCONJ
ftr-368	175	50	was	be	AUX
ftr-368	175	51	presented	present	VERB
ftr-368	175	52	in	in	ADP
ftr-368	175	53	artnell	artnell	PROPN
ftr-368	175	54	.	.	PUNCT
ftr-368	175	55	”	"	PUNCT
ftr-368	176	1	similarly	similarly	ADV
ftr-368	176	2	,	,	PUNCT
ftr-368	176	3	in	in	ADP
ftr-368	176	4	both	both	CCONJ
ftr-368	176	5	standard	standard	ADJ
ftr-368	176	6	television	television	PROPN
ftr-368	176	7	tube	tube	PROPN
ftr-368	176	8	corp	corp	PROPN
ftr-368	176	9	.	.	PROPN
ftr-368	176	10	v.	v.	PROPN
ftr-368	176	11	commissioner	commissioner	PROPN
ftr-368	176	12	,	,	PUNCT
ftr-368	176	13	64	64	NUM
ftr-368	176	14	t.c	t.c	PROPN
ftr-368	176	15	.	.	PROPN
ftr-368	176	16	238	238	NUM
ftr-368	176	17	,	,	PUNCT
ftr-368	176	18	242	242	NUM
ftr-368	176	19	(	(	PUNCT
ftr-368	176	20	1975	1975	NUM
ftr-368	176	21	)	)	PUNCT
ftr-368	176	22	and	and	CCONJ
ftr-368	176	23	allied	allied	PROPN
ftr-368	176	24	fidelity	fidelity	PROPN
ftr-368	176	25	corp	corp	PROPN
ftr-368	176	26	.	.	PROPN
ftr-368	176	27	v.	v.	PROPN
ftr-368	176	28	commissioner	commissioner	PROPN
ftr-368	176	29	,	,	PUNCT
ftr-368	176	30	66	66	NUM
ftr-368	176	31	t.c	t.c	PROPN
ftr-368	176	32	.	.	PROPN
ftr-368	176	33	1068	1068	NUM
ftr-368	176	34	,	,	PUNCT
ftr-368	176	35	1077	1077	NUM
ftr-368	176	36	-	-	SYM
ftr-368	176	37	78	78	NUM
ftr-368	176	38	(	(	PUNCT
ftr-368	176	39	1976	1976	NUM
ftr-368	176	40	)	)	PUNCT
ftr-368	176	41	,	,	PUNCT
ftr-368	176	42	the	the	DET
ftr-368	176	43	tax	tax	NOUN
ftr-368	176	44	court	court	NOUN
ftr-368	176	45	chose	choose	VERB
ftr-368	176	46	to	to	PART
ftr-368	176	47	distinguish	distinguish	VERB
ftr-368	176	48	the	the	DET
ftr-368	176	49	facts	fact	NOUN
ftr-368	176	50	at	at	ADP
ftr-368	176	51	bar	bar	NOUN
ftr-368	176	52	from	from	ADP
ftr-368	176	53	those	those	PRON
ftr-368	176	54	in	in	ADP
ftr-368	176	55	artnell	artnell	NOUN
ftr-368	176	56	,	,	PUNCT
ftr-368	176	57	as	as	SCONJ
ftr-368	176	58	opposed	oppose	VERB
ftr-368	176	59	to	to	ADP
ftr-368	176	60	questioning	question	VERB
ftr-368	176	61	artnell	artnell	PROPN
ftr-368	176	62	’s	’s	PART
ftr-368	176	63	applicability	applicability	NOUN
ftr-368	176	64	.	.	PUNCT
ftr-368	177	1	the	the	DET
ftr-368	177	2	continued	continue	VERB
ftr-368	177	3	viability	viability	NOUN
ftr-368	177	4	of	of	ADP
ftr-368	177	5	artnell	artnell	NOUN
ftr-368	177	6	and	and	CCONJ
ftr-368	177	7	the	the	DET
ftr-368	177	8	“	"	PUNCT
ftr-368	177	9	certainty	certainty	NOUN
ftr-368	177	10	of	of	ADP
ftr-368	177	11	performance	performance	NOUN
ftr-368	177	12	”	"	PUNCT
ftr-368	177	13	doctrine	doctrine	NOUN
ftr-368	177	14	is	be	AUX
ftr-368	177	15	discussed	discuss	VERB
ftr-368	177	16	more	more	ADV
ftr-368	177	17	fully	fully	ADV
ftr-368	177	18	infra	infra	VERB
ftr-368	177	19	part	part	NOUN
ftr-368	177	20	ii.d	ii.d	PRON
ftr-368	177	21	.	.	PUNCT
ftr-368	178	1	30	30	NUM
ftr-368	178	2	.	.	PUNCT
ftr-368	179	1	boise	boise	PROPN
ftr-368	179	2	cascade	cascade	PROPN
ftr-368	179	3	,	,	PUNCT
ftr-368	179	4	supra	supra	NOUN
ftr-368	179	5	note	note	NOUN
ftr-368	179	6	8	8	NUM
ftr-368	179	7	,	,	PUNCT
ftr-368	179	8	at	at	ADP
ftr-368	179	9	1374	1374	NUM
ftr-368	179	10	.	.	PUNCT
ftr-368	180	1	31	31	NUM
ftr-368	180	2	.	.	X
ftr-368	180	3	2004	2004	NUM
ftr-368	180	4	-	-	SYM
ftr-368	180	5	22	22	NUM
ftr-368	180	6	i.r.b	i.r.b	NOUN
ftr-368	180	7	.	.	PUNCT
ftr-368	181	1	991	991	NUM
ftr-368	181	2	(	(	PUNCT
ftr-368	181	3	“	"	PUNCT
ftr-368	181	4	2004	2004	NUM
ftr-368	181	5	-	-	SYM
ftr-368	181	6	34	34	NUM
ftr-368	181	7	”	"	PUNCT
ftr-368	181	8	)	)	PUNCT
ftr-368	181	9	,	,	PUNCT
ftr-368	181	10	modifying	modify	VERB
ftr-368	181	11	and	and	CCONJ
ftr-368	181	12	superseding	superseding	NOUN
ftr-368	181	13	rev	rev	PROPN
ftr-368	181	14	.	.	PROPN
ftr-368	181	15	proc	proc	PROPN
ftr-368	181	16	.	.	PUNCT
ftr-368	182	1	71	71	NUM
ftr-368	182	2	-	-	SYM
ftr-368	182	3	21	21	NUM
ftr-368	182	4	.	.	PUNCT
ftr-368	183	1	for	for	ADP
ftr-368	183	2	a	a	DET
ftr-368	183	3	helpful	helpful	ADJ
ftr-368	183	4	general	general	ADJ
ftr-368	183	5	discussion	discussion	NOUN
ftr-368	183	6	,	,	PUNCT
ftr-368	183	7	see	see	VERB
ftr-368	183	8	boris	boris	PROPN
ftr-368	183	9	i.	i.	PROPN
ftr-368	183	10	bittker	bittker	PROPN
ftr-368	183	11	,	,	PUNCT
ftr-368	183	12	martin	martin	PROPN
ftr-368	183	13	j.	j.	PROPN
ftr-368	183	14	mcmahon	mcmahon	PROPN
ftr-368	183	15	&	&	CCONJ
ftr-368	183	16	lawrence	lawrence	PROPN
ftr-368	183	17	a.	a.	PROPN
ftr-368	183	18	zelenak	zelenak	PROPN
ftr-368	183	19	,	,	PUNCT
ftr-368	183	20	federal	federal	ADJ
ftr-368	183	21	income	income	NOUN
ftr-368	183	22	taxation	taxation	NOUN
ftr-368	183	23	of	of	ADP
ftr-368	183	24	individuals	individual	NOUN
ftr-368	183	25	,	,	PUNCT
ftr-368	183	26	¶	¶	PROPN
ftr-368	183	27	39.03	39.03	NUM
ftr-368	183	28	(	(	PUNCT
ftr-368	183	29	warren	warren	PROPN
ftr-368	183	30	,	,	PUNCT
ftr-368	183	31	gorham	gorham	PROPN
ftr-368	183	32	&	&	CCONJ
ftr-368	183	33	lamont	lamont	PROPN
ftr-368	183	34	1995	1995	NUM
ftr-368	183	35	&	&	CCONJ
ftr-368	183	36	supp	supp	PROPN
ftr-368	183	37	.	.	PUNCT
ftr-368	184	1	1	1	NUM
ftr-368	184	2	2008	2008	NUM
ftr-368	184	3	)	)	PUNCT
ftr-368	184	4	.	.	PUNCT
ftr-368	185	1	section	section	NOUN
ftr-368	185	2	6.01	6.01	NUM
ftr-368	185	3	of	of	ADP
ftr-368	185	4	2004	2004	NUM
ftr-368	185	5	-	-	SYM
ftr-368	185	6	34	34	NUM
ftr-368	185	7	provides	provide	VERB
ftr-368	185	8	that	that	SCONJ
ftr-368	185	9	the	the	DET
ftr-368	185	10	ruling	ruling	NOUN
ftr-368	185	11	is	be	AUX
ftr-368	185	12	effective	effective	ADJ
ftr-368	185	13	for	for	ADP
ftr-368	185	14	taxable	taxable	ADJ
ftr-368	185	15	years	year	NOUN
ftr-368	185	16	ending	end	VERB
ftr-368	185	17	on	on	ADP
ftr-368	185	18	or	or	CCONJ
ftr-368	185	19	after	after	ADP
ftr-368	185	20	may	may	PROPN
ftr-368	185	21	6	6	NUM
ftr-368	185	22	,	,	PUNCT
ftr-368	185	23	2004	2004	NUM
ftr-368	185	24	.	.	PUNCT
ftr-368	186	1	170	170	NUM
ftr-368	186	2	florida	florida	PROPN
ftr-368	186	3	tax	tax	NOUN
ftr-368	186	4	review	review	NOUN
ftr-368	186	5	[	[	X
ftr-368	186	6	vol	vol	NOUN
ftr-368	186	7	.	.	PUNCT
ftr-368	186	8	9:3	9:3	NUM
ftr-368	186	9	71	71	NUM
ftr-368	186	10	-	-	SYM
ftr-368	186	11	21	21	NUM
ftr-368	186	12	.	.	PUNCT
ftr-368	187	1	at	at	ADP
ftr-368	187	2	its	its	PRON
ftr-368	187	3	most	most	ADV
ftr-368	187	4	basic	basic	ADJ
ftr-368	187	5	level	level	NOUN
ftr-368	187	6	,	,	PUNCT
ftr-368	187	7	2004	2004	NUM
ftr-368	187	8	-	-	SYM
ftr-368	187	9	34	34	NUM
ftr-368	187	10	,	,	PUNCT
ftr-368	187	11	which	which	PRON
ftr-368	187	12	does	do	AUX
ftr-368	187	13	not	not	PART
ftr-368	187	14	apply	apply	VERB
ftr-368	187	15	to	to	ADP
ftr-368	187	16	cash	cash	NOUN
ftr-368	187	17	method	method	NOUN
ftr-368	187	18	taxpayers	taxpayer	NOUN
ftr-368	187	19	,	,	PUNCT
ftr-368	187	20	did	do	VERB
ftr-368	187	21	away	away	ADV
ftr-368	187	22	with	with	ADP
ftr-368	187	23	the	the	DET
ftr-368	187	24	limitation	limitation	NOUN
ftr-368	187	25	in	in	ADP
ftr-368	187	26	rev	rev	PROPN
ftr-368	187	27	.	.	PROPN
ftr-368	187	28	proc	proc	PROPN
ftr-368	187	29	.	.	PUNCT
ftr-368	188	1	71	71	NUM
ftr-368	188	2	-	-	SYM
ftr-368	188	3	21	21	NUM
ftr-368	188	4	which	which	PRON
ftr-368	188	5	stated	state	VERB
ftr-368	188	6	that	that	SCONJ
ftr-368	188	7	deferral	deferral	NOUN
ftr-368	188	8	was	be	AUX
ftr-368	188	9	only	only	ADV
ftr-368	188	10	permitted	permit	VERB
ftr-368	188	11	if	if	SCONJ
ftr-368	188	12	all	all	DET
ftr-368	188	13	the	the	DET
ftr-368	188	14	services	service	NOUN
ftr-368	188	15	contemplated	contemplate	VERB
ftr-368	188	16	by	by	ADP
ftr-368	188	17	the	the	DET
ftr-368	188	18	arrangement	arrangement	NOUN
ftr-368	188	19	were	be	AUX
ftr-368	188	20	scheduled	schedule	VERB
ftr-368	188	21	to	to	PART
ftr-368	188	22	be	be	AUX
ftr-368	188	23	performed	perform	VERB
ftr-368	188	24	by	by	ADP
ftr-368	188	25	the	the	DET
ftr-368	188	26	end	end	NOUN
ftr-368	188	27	of	of	ADP
ftr-368	188	28	the	the	DET
ftr-368	188	29	succeeding	succeed	VERB
ftr-368	188	30	taxable	taxable	ADJ
ftr-368	188	31	year	year	NOUN
ftr-368	188	32	.	.	PUNCT
ftr-368	189	1	however	however	ADV
ftr-368	189	2	,	,	PUNCT
ftr-368	189	3	as	as	SCONJ
ftr-368	189	4	under	under	ADP
ftr-368	189	5	the	the	DET
ftr-368	189	6	prior	prior	ADJ
ftr-368	189	7	ruling	ruling	NOUN
ftr-368	189	8	,	,	PUNCT
ftr-368	189	9	2004	2004	NUM
ftr-368	189	10	-	-	SYM
ftr-368	189	11	34	34	NUM
ftr-368	189	12	only	only	ADV
ftr-368	189	13	allows	allow	VERB
ftr-368	189	14	deferral	deferral	ADJ
ftr-368	189	15	,	,	PUNCT
ftr-368	189	16	where	where	SCONJ
ftr-368	189	17	permitted	permit	VERB
ftr-368	189	18	,	,	PUNCT
ftr-368	189	19	to	to	ADP
ftr-368	189	20	the	the	DET
ftr-368	189	21	next	next	ADJ
ftr-368	189	22	succeeding	succeed	VERB
ftr-368	189	23	taxable	taxable	ADJ
ftr-368	189	24	year.32	year.32	ADJ
ftr-368	189	25	section	section	NOUN
ftr-368	189	26	5.02	5.02	NUM
ftr-368	189	27	of	of	ADP
ftr-368	189	28	2004	2004	NUM
ftr-368	189	29	-	-	SYM
ftr-368	189	30	34	34	NUM
ftr-368	189	31	is	be	AUX
ftr-368	189	32	the	the	DET
ftr-368	189	33	operative	operative	ADJ
ftr-368	189	34	provision	provision	NOUN
ftr-368	189	35	permitting	permit	VERB
ftr-368	189	36	deferral	deferral	ADJ
ftr-368	189	37	tax	tax	NOUN
ftr-368	189	38	accounting	accounting	NOUN
ftr-368	189	39	for	for	ADP
ftr-368	189	40	certain	certain	ADJ
ftr-368	189	41	advance	advance	NOUN
ftr-368	189	42	payments	payment	NOUN
ftr-368	189	43	.	.	PUNCT
ftr-368	190	1	this	this	DET
ftr-368	190	2	method	method	NOUN
ftr-368	190	3	is	be	AUX
ftr-368	190	4	identified	identify	VERB
ftr-368	190	5	as	as	ADP
ftr-368	190	6	a	a	DET
ftr-368	190	7	proper	proper	ADJ
ftr-368	190	8	method	method	NOUN
ftr-368	190	9	of	of	ADP
ftr-368	190	10	accounting	account	VERB
ftr-368	190	11	for	for	ADP
ftr-368	190	12	the	the	DET
ftr-368	190	13	purposes	purpose	NOUN
ftr-368	190	14	of	of	ADP
ftr-368	190	15	regulations	regulation	NOUN
ftr-368	190	16	section	section	NOUN
ftr-368	190	17	1.451	1.451	NUM
ftr-368	190	18	-	-	SYM
ftr-368	190	19	1	1	NUM
ftr-368	190	20	.	.	PUNCT
ftr-368	191	1	the	the	DET
ftr-368	191	2	application	application	NOUN
ftr-368	191	3	of	of	ADP
ftr-368	191	4	the	the	DET
ftr-368	191	5	ruling	ruling	NOUN
ftr-368	191	6	,	,	PUNCT
ftr-368	191	7	and	and	CCONJ
ftr-368	191	8	its	its	PRON
ftr-368	191	9	liberalization	liberalization	NOUN
ftr-368	191	10	of	of	ADP
ftr-368	191	11	the	the	DET
ftr-368	191	12	prior	prior	ADJ
ftr-368	191	13	standards	standard	NOUN
ftr-368	191	14	,	,	PUNCT
ftr-368	191	15	will	will	AUX
ftr-368	191	16	be	be	AUX
ftr-368	191	17	explored	explore	VERB
ftr-368	191	18	more	more	ADV
ftr-368	191	19	fully	fully	ADV
ftr-368	191	20	below	below	ADV
ftr-368	191	21	in	in	ADP
ftr-368	191	22	the	the	DET
ftr-368	191	23	context	context	NOUN
ftr-368	191	24	of	of	ADP
ftr-368	191	25	sports	sport	NOUN
ftr-368	191	26	sponsorship	sponsorship	NOUN
ftr-368	191	27	agreements	agreement	NOUN
ftr-368	191	28	,	,	PUNCT
ftr-368	191	29	broadcast	broadcast	NOUN
ftr-368	191	30	agreements	agreement	NOUN
ftr-368	191	31	,	,	PUNCT
ftr-368	191	32	and	and	CCONJ
ftr-368	191	33	ticket	ticket	NOUN
ftr-368	191	34	purchases	purchase	NOUN
ftr-368	191	35	.	.	PUNCT
ftr-368	192	1	b.	b.	PROPN
ftr-368	192	2	advance	advance	NOUN
ftr-368	192	3	payments	payment	NOUN
ftr-368	192	4	:	:	PUNCT
ftr-368	192	5	sponsorship	sponsorship	NOUN
ftr-368	192	6	and	and	CCONJ
ftr-368	192	7	broadcast	broadcast	NOUN
ftr-368	192	8	agreements	agreement	NOUN
ftr-368	192	9	1	1	NUM
ftr-368	192	10	.	.	PUNCT
ftr-368	192	11	timing	time	VERB
ftr-368	192	12	considerations	consideration	NOUN
ftr-368	192	13	in	in	ADP
ftr-368	192	14	the	the	DET
ftr-368	192	15	mssp,33	mssp,33	NOUN
ftr-368	192	16	the	the	DET
ftr-368	192	17	service	service	NOUN
ftr-368	192	18	describes	describe	VERB
ftr-368	192	19	the	the	DET
ftr-368	192	20	typical	typical	ADJ
ftr-368	192	21	structure	structure	NOUN
ftr-368	192	22	of	of	ADP
ftr-368	192	23	a	a	DET
ftr-368	192	24	sports	sport	NOUN
ftr-368	192	25	sponsorship	sponsorship	NOUN
ftr-368	192	26	agreement	agreement	NOUN
ftr-368	192	27	and	and	CCONJ
ftr-368	192	28	its	its	PRON
ftr-368	192	29	appropriate	appropriate	ADJ
ftr-368	192	30	tax	tax	NOUN
ftr-368	192	31	treatment	treatment	NOUN
ftr-368	192	32	.	.	PUNCT
ftr-368	193	1	team	team	NOUN
ftr-368	193	2	x	x	PRON
ftr-368	193	3	enters	enter	VERB
ftr-368	193	4	into	into	ADP
ftr-368	193	5	a	a	DET
ftr-368	193	6	sponsorship	sponsorship	NOUN
ftr-368	193	7	agreement	agreement	NOUN
ftr-368	193	8	with	with	ADP
ftr-368	193	9	local	local	ADJ
ftr-368	193	10	bank	bank	PROPN
ftr-368	193	11	y	y	PROPN
ftr-368	193	12	,	,	PUNCT
ftr-368	193	13	under	under	ADP
ftr-368	193	14	which	which	PRON
ftr-368	193	15	the	the	DET
ftr-368	193	16	bank	bank	NOUN
ftr-368	193	17	will	will	AUX
ftr-368	193	18	be	be	AUX
ftr-368	193	19	the	the	DET
ftr-368	193	20	‘	'	PUNCT
ftr-368	193	21	official	official	ADJ
ftr-368	193	22	bank	bank	NOUN
ftr-368	193	23	’	'	PUNCT
ftr-368	193	24	of	of	ADP
ftr-368	193	25	team	team	NOUN
ftr-368	193	26	x	x	PUNCT
ftr-368	193	27	and	and	CCONJ
ftr-368	193	28	will	will	AUX
ftr-368	193	29	be	be	AUX
ftr-368	193	30	entitled	entitle	VERB
ftr-368	193	31	to	to	ADP
ftr-368	193	32	a	a	DET
ftr-368	193	33	host	host	NOUN
ftr-368	193	34	of	of	ADP
ftr-368	193	35	rights	right	NOUN
ftr-368	193	36	,	,	PUNCT
ftr-368	193	37	including	include	VERB
ftr-368	193	38	print	print	NOUN
ftr-368	193	39	and	and	CCONJ
ftr-368	193	40	broadcast	broadcast	NOUN
ftr-368	193	41	advertising	advertising	NOUN
ftr-368	193	42	,	,	PUNCT
ftr-368	193	43	stadium	stadium	NOUN
ftr-368	193	44	signage	signage	NOUN
ftr-368	193	45	,	,	PUNCT
ftr-368	193	46	atm	atm	ADJ
ftr-368	193	47	placement	placement	NOUN
ftr-368	193	48	and	and	CCONJ
ftr-368	193	49	the	the	DET
ftr-368	193	50	right	right	NOUN
ftr-368	193	51	to	to	PART
ftr-368	193	52	publicize	publicize	VERB
ftr-368	193	53	its	its	PRON
ftr-368	193	54	affinity	affinity	NOUN
ftr-368	193	55	with	with	ADP
ftr-368	193	56	the	the	DET
ftr-368	193	57	team.34	team.34	NOUN
ftr-368	193	58	the	the	DET
ftr-368	193	59	sponsorship	sponsorship	NOUN
ftr-368	193	60	32	32	NUM
ftr-368	193	61	.	.	PUNCT
ftr-368	194	1	an	an	DET
ftr-368	194	2	illustration	illustration	NOUN
ftr-368	194	3	of	of	ADP
ftr-368	194	4	this	this	DET
ftr-368	194	5	difference	difference	NOUN
ftr-368	194	6	can	can	AUX
ftr-368	194	7	be	be	AUX
ftr-368	194	8	seen	see	VERB
ftr-368	194	9	in	in	ADP
ftr-368	194	10	the	the	DET
ftr-368	194	11	following	follow	VERB
ftr-368	194	12	example	example	NOUN
ftr-368	194	13	:	:	PUNCT
ftr-368	194	14	an	an	DET
ftr-368	194	15	advance	advance	NOUN
ftr-368	194	16	payment	payment	NOUN
ftr-368	194	17	of	of	ADP
ftr-368	194	18	$	$	SYM
ftr-368	194	19	100,000	100,000	NUM
ftr-368	194	20	is	be	AUX
ftr-368	194	21	received	receive	VERB
ftr-368	194	22	in	in	ADP
ftr-368	194	23	2007	2007	NUM
ftr-368	194	24	for	for	SCONJ
ftr-368	194	25	services	service	NOUN
ftr-368	194	26	to	to	PART
ftr-368	194	27	be	be	AUX
ftr-368	194	28	performed	perform	VERB
ftr-368	194	29	in	in	ADP
ftr-368	194	30	2008	2008	NUM
ftr-368	194	31	and	and	CCONJ
ftr-368	194	32	2009	2009	NUM
ftr-368	194	33	.	.	PUNCT
ftr-368	195	1	under	under	ADP
ftr-368	195	2	rev	rev	PROPN
ftr-368	195	3	.	.	PROPN
ftr-368	195	4	proc	proc	PROPN
ftr-368	195	5	.	.	PUNCT
ftr-368	196	1	71	71	NUM
ftr-368	196	2	-	-	SYM
ftr-368	196	3	21	21	NUM
ftr-368	196	4	,	,	PUNCT
ftr-368	196	5	the	the	DET
ftr-368	196	6	entire	entire	ADJ
ftr-368	196	7	advance	advance	NOUN
ftr-368	196	8	payment	payment	NOUN
ftr-368	196	9	is	be	AUX
ftr-368	196	10	required	require	VERB
ftr-368	196	11	to	to	PART
ftr-368	196	12	be	be	AUX
ftr-368	196	13	recognized	recognize	VERB
ftr-368	196	14	when	when	SCONJ
ftr-368	196	15	received	receive	VERB
ftr-368	196	16	in	in	ADP
ftr-368	196	17	2007	2007	NUM
ftr-368	196	18	.	.	PUNCT
ftr-368	197	1	however	however	ADV
ftr-368	197	2	,	,	PUNCT
ftr-368	197	3	under	under	ADP
ftr-368	197	4	2004	2004	NUM
ftr-368	197	5	-	-	SYM
ftr-368	197	6	34	34	NUM
ftr-368	197	7	,	,	PUNCT
ftr-368	197	8	assuming	assume	VERB
ftr-368	197	9	certain	certain	ADJ
ftr-368	197	10	conditions	condition	NOUN
ftr-368	197	11	are	be	AUX
ftr-368	197	12	satisfied	satisfied	ADJ
ftr-368	197	13	,	,	PUNCT
ftr-368	197	14	the	the	DET
ftr-368	197	15	taxpayer	taxpayer	NOUN
ftr-368	197	16	may	may	AUX
ftr-368	197	17	defer	defer	VERB
ftr-368	197	18	until	until	ADP
ftr-368	197	19	2008	2008	NUM
ftr-368	197	20	the	the	DET
ftr-368	197	21	recognition	recognition	NOUN
ftr-368	197	22	of	of	ADP
ftr-368	197	23	that	that	DET
ftr-368	197	24	portion	portion	NOUN
ftr-368	197	25	of	of	ADP
ftr-368	197	26	the	the	DET
ftr-368	197	27	payment	payment	NOUN
ftr-368	197	28	allocable	allocable	ADJ
ftr-368	197	29	to	to	ADP
ftr-368	197	30	services	service	NOUN
ftr-368	197	31	scheduled	schedule	VERB
ftr-368	197	32	to	to	PART
ftr-368	197	33	be	be	AUX
ftr-368	197	34	performed	perform	VERB
ftr-368	197	35	after	after	ADP
ftr-368	197	36	2007	2007	NUM
ftr-368	197	37	.	.	PUNCT
ftr-368	198	1	the	the	DET
ftr-368	198	2	irs	irs	PROPN
ftr-368	198	3	did	do	AUX
ftr-368	198	4	not	not	PART
ftr-368	198	5	provide	provide	VERB
ftr-368	198	6	an	an	DET
ftr-368	198	7	explanation	explanation	NOUN
ftr-368	198	8	under	under	ADP
ftr-368	198	9	either	either	DET
ftr-368	198	10	ruling	ruling	NOUN
ftr-368	198	11	as	as	ADP
ftr-368	198	12	to	to	ADP
ftr-368	198	13	why	why	SCONJ
ftr-368	198	14	the	the	DET
ftr-368	198	15	deferral	deferral	ADJ
ftr-368	198	16	privilege	privilege	NOUN
ftr-368	198	17	was	be	AUX
ftr-368	198	18	limited	limit	VERB
ftr-368	198	19	to	to	ADP
ftr-368	198	20	one	one	NUM
ftr-368	198	21	year	year	NOUN
ftr-368	198	22	.	.	PUNCT
ftr-368	199	1	it	it	PRON
ftr-368	199	2	is	be	AUX
ftr-368	199	3	likely	likely	ADJ
ftr-368	199	4	that	that	SCONJ
ftr-368	199	5	one	one	NUM
ftr-368	199	6	year	year	NOUN
ftr-368	199	7	was	be	AUX
ftr-368	199	8	a	a	DET
ftr-368	199	9	compromise	compromise	NOUN
ftr-368	199	10	between	between	ADP
ftr-368	199	11	the	the	DET
ftr-368	199	12	competing	compete	VERB
ftr-368	199	13	tax	tax	NOUN
ftr-368	199	14	policies	policy	NOUN
ftr-368	199	15	of	of	ADP
ftr-368	199	16	matching	match	VERB
ftr-368	199	17	income	income	NOUN
ftr-368	199	18	and	and	CCONJ
ftr-368	199	19	expenses	expense	NOUN
ftr-368	199	20	,	,	PUNCT
ftr-368	199	21	on	on	ADP
ftr-368	199	22	the	the	DET
ftr-368	199	23	one	one	NUM
ftr-368	199	24	hand	hand	NOUN
ftr-368	199	25	,	,	PUNCT
ftr-368	199	26	and	and	CCONJ
ftr-368	199	27	taxing	tax	VERB
ftr-368	199	28	only	only	ADV
ftr-368	199	29	those	those	PRON
ftr-368	199	30	who	who	PRON
ftr-368	199	31	are	be	AUX
ftr-368	199	32	able	able	ADJ
ftr-368	199	33	to	to	PART
ftr-368	199	34	pay	pay	VERB
ftr-368	199	35	,	,	PUNCT
ftr-368	199	36	on	on	ADP
ftr-368	199	37	the	the	DET
ftr-368	199	38	other	other	ADJ
ftr-368	199	39	.	.	PUNCT
ftr-368	200	1	see	see	VERB
ftr-368	200	2	generally	generally	ADV
ftr-368	200	3	susan	susan	PROPN
ftr-368	200	4	kalinka	kalinka	PROPN
ftr-368	200	5	,	,	PUNCT
ftr-368	200	6	proposed	propose	VERB
ftr-368	200	7	revenue	revenue	NOUN
ftr-368	200	8	procedure	procedure	NOUN
ftr-368	200	9	may	may	AUX
ftr-368	200	10	offer	offer	VERB
ftr-368	200	11	more	more	ADJ
ftr-368	200	12	opportunities	opportunity	NOUN
ftr-368	200	13	for	for	ADP
ftr-368	200	14	deferral	deferral	ADJ
ftr-368	200	15	for	for	ADP
ftr-368	200	16	accrual	accrual	ADJ
ftr-368	200	17	method	method	NOUN
ftr-368	200	18	taxpayers	taxpayer	NOUN
ftr-368	200	19	,	,	PUNCT
ftr-368	200	20	81	81	NUM
ftr-368	200	21	taxes	taxis	NOUN
ftr-368	200	22	5	5	NUM
ftr-368	200	23	(	(	PUNCT
ftr-368	200	24	2003	2003	NUM
ftr-368	200	25	)	)	PUNCT
ftr-368	200	26	;	;	PUNCT
ftr-368	200	27	bittker	bittker	NOUN
ftr-368	200	28	,	,	PUNCT
ftr-368	200	29	mcmahon	mcmahon	PROPN
ftr-368	200	30	&	&	CCONJ
ftr-368	200	31	zelenak	zelenak	PROPN
ftr-368	200	32	,	,	PUNCT
ftr-368	200	33	supra	supra	PROPN
ftr-368	200	34	note	note	PROPN
ftr-368	200	35	31	31	NUM
ftr-368	200	36	,	,	PUNCT
ftr-368	200	37	¶	¶	NOUN
ftr-368	200	38	39.03[4][b	39.03[4][b	PROPN
ftr-368	200	39	]	]	PUNCT
ftr-368	200	40	.	.	PUNCT
ftr-368	201	1	33	33	NUM
ftr-368	201	2	.	.	PUNCT
ftr-368	202	1	supra	supra	PROPN
ftr-368	202	2	note	note	PROPN
ftr-368	202	3	3	3	NUM
ftr-368	202	4	,	,	PUNCT
ftr-368	202	5	at	at	ADP
ftr-368	202	6	3	3	NUM
ftr-368	202	7	-	-	SYM
ftr-368	202	8	4	4	NUM
ftr-368	202	9	.	.	PUNCT
ftr-368	202	10	recall	recall	VERB
ftr-368	202	11	that	that	SCONJ
ftr-368	202	12	this	this	DET
ftr-368	202	13	internal	internal	ADJ
ftr-368	202	14	guidance	guidance	NOUN
ftr-368	202	15	was	be	AUX
ftr-368	202	16	promulgated	promulgate	VERB
ftr-368	202	17	prior	prior	ADV
ftr-368	202	18	to	to	ADP
ftr-368	202	19	rev	rev	PROPN
ftr-368	202	20	.	.	PROPN
ftr-368	202	21	proc	proc	PROPN
ftr-368	202	22	.	.	PUNCT
ftr-368	203	1	2004	2004	NUM
ftr-368	203	2	-	-	SYM
ftr-368	203	3	34	34	NUM
ftr-368	203	4	.	.	PUNCT
ftr-368	204	1	34	34	NUM
ftr-368	204	2	.	.	PUNCT
ftr-368	205	1	an	an	DET
ftr-368	205	2	example	example	NOUN
ftr-368	205	3	of	of	ADP
ftr-368	205	4	a	a	DET
ftr-368	205	5	wide	wide	ADV
ftr-368	205	6	-	-	PUNCT
ftr-368	205	7	ranging	range	VERB
ftr-368	205	8	sports	sport	NOUN
ftr-368	205	9	sponsorship	sponsorship	NOUN
ftr-368	205	10	agreement	agreement	NOUN
ftr-368	205	11	is	be	AUX
ftr-368	205	12	that	that	SCONJ
ftr-368	205	13	between	between	ADP
ftr-368	205	14	the	the	DET
ftr-368	205	15	jones	jones	PROPN
ftr-368	205	16	soda	soda	PROPN
ftr-368	205	17	co.	co.	PROPN
ftr-368	205	18	,	,	PUNCT
ftr-368	205	19	inc	inc	PROPN
ftr-368	205	20	.	.	PROPN
ftr-368	205	21	and	and	CCONJ
ftr-368	205	22	the	the	DET
ftr-368	205	23	seattle	seattle	PROPN
ftr-368	205	24	seahawks	seahawks	PROPN
ftr-368	205	25	football	football	NOUN
ftr-368	205	26	team	team	NOUN
ftr-368	205	27	,	,	PUNCT
ftr-368	205	28	publicly	publicly	ADV
ftr-368	205	29	filed	file	VERB
ftr-368	205	30	(	(	PUNCT
ftr-368	205	31	in	in	ADP
ftr-368	205	32	redacted	redact	VERB
ftr-368	205	33	form	form	NOUN
ftr-368	205	34	)	)	PUNCT
ftr-368	205	35	pursuant	pursuant	ADJ
ftr-368	205	36	to	to	ADP
ftr-368	205	37	the	the	DET
ftr-368	205	38	securities	securities	PROPN
ftr-368	205	39	exchange	exchange	PROPN
ftr-368	205	40	act	act	NOUN
ftr-368	205	41	of	of	ADP
ftr-368	205	42	1934	1934	NUM
ftr-368	205	43	.	.	PUNCT
ftr-368	206	1	jones	jones	PROPN
ftr-368	206	2	soda	soda	PROPN
ftr-368	206	3	co.	co.	PROPN
ftr-368	206	4	,	,	PUNCT
ftr-368	206	5	current	current	ADJ
ftr-368	206	6	report	report	NOUN
ftr-368	206	7	(	(	PUNCT
ftr-368	206	8	form	form	NOUN
ftr-368	206	9	8	8	NUM
ftr-368	206	10	-	-	PUNCT
ftr-368	206	11	k	k	NOUN
ftr-368	206	12	)	)	PUNCT
ftr-368	206	13	(	(	PUNCT
ftr-368	206	14	may	may	PROPN
ftr-368	206	15	23	23	NUM
ftr-368	206	16	,	,	PUNCT
ftr-368	206	17	2007	2007	NUM
ftr-368	206	18	)	)	PUNCT
ftr-368	206	19	.	.	PUNCT
ftr-368	207	1	under	under	ADP
ftr-368	207	2	the	the	DET
ftr-368	207	3	terms	term	NOUN
ftr-368	207	4	of	of	ADP
ftr-368	207	5	the	the	DET
ftr-368	207	6	agreement	agreement	NOUN
ftr-368	207	7	,	,	PUNCT
ftr-368	207	8	jones	jones	PROPN
ftr-368	207	9	is	be	AUX
ftr-368	207	10	entitled	entitle	VERB
ftr-368	207	11	to	to	PART
ftr-368	207	12	act	act	VERB
ftr-368	207	13	as	as	ADP
ftr-368	207	14	the	the	DET
ftr-368	207	15	exclusive	exclusive	ADJ
ftr-368	207	16	beverage	beverage	NOUN
ftr-368	207	17	of	of	ADP
ftr-368	207	18	qwest	qw	ADJ
ftr-368	207	19	field	field	NOUN
ftr-368	207	20	,	,	PUNCT
ftr-368	207	21	to	to	PART
ftr-368	207	22	use	use	VERB
ftr-368	207	23	the	the	DET
ftr-368	207	24	team	team	NOUN
ftr-368	207	25	’s	’s	PART
ftr-368	207	26	trademark	trademark	NOUN
ftr-368	207	27	in	in	ADP
ftr-368	207	28	its	its	PRON
ftr-368	207	29	promotional	promotional	ADJ
ftr-368	207	30	materials	material	NOUN
ftr-368	207	31	,	,	PUNCT
ftr-368	207	32	to	to	PART
ftr-368	207	33	have	have	VERB
ftr-368	207	34	unobstructed	unobstructed	ADJ
ftr-368	207	35	signage	signage	NOUN
ftr-368	207	36	at	at	ADP
ftr-368	207	37	the	the	DET
ftr-368	207	38	stadium	stadium	NOUN
ftr-368	207	39	,	,	PUNCT
ftr-368	207	40	2008	2008	NUM
ftr-368	207	41	]	]	PUNCT
ftr-368	207	42	taxing	tax	VERB
ftr-368	207	43	the	the	DET
ftr-368	207	44	business	business	NOUN
ftr-368	207	45	of	of	ADP
ftr-368	207	46	sports	sport	NOUN
ftr-368	207	47	171	171	NUM
ftr-368	207	48	agreement	agreement	NOUN
ftr-368	207	49	is	be	AUX
ftr-368	207	50	a	a	DET
ftr-368	207	51	5	5	NUM
ftr-368	207	52	-	-	PUNCT
ftr-368	207	53	year	year	NOUN
ftr-368	207	54	contract	contract	NOUN
ftr-368	207	55	worth	worth	ADJ
ftr-368	207	56	approximately	approximately	ADV
ftr-368	207	57	$	$	SYM
ftr-368	207	58	6	6	NUM
ftr-368	207	59	million	million	NUM
ftr-368	207	60	.	.	PUNCT
ftr-368	208	1	for	for	ADP
ftr-368	208	2	obvious	obvious	ADJ
ftr-368	208	3	reasons	reason	NOUN
ftr-368	208	4	,	,	PUNCT
ftr-368	208	5	the	the	DET
ftr-368	208	6	franchise	franchise	NOUN
ftr-368	208	7	would	would	AUX
ftr-368	208	8	like	like	VERB
ftr-368	208	9	to	to	PART
ftr-368	208	10	receive	receive	VERB
ftr-368	208	11	a	a	DET
ftr-368	208	12	large	large	ADJ
ftr-368	208	13	portion	portion	NOUN
ftr-368	208	14	of	of	ADP
ftr-368	208	15	the	the	DET
ftr-368	208	16	contract	contract	NOUN
ftr-368	208	17	price	price	NOUN
ftr-368	208	18	up	up	ADP
ftr-368	208	19	front	front	NOUN
ftr-368	208	20	,	,	PUNCT
ftr-368	208	21	with	with	SCONJ
ftr-368	208	22	periodic	periodic	ADJ
ftr-368	208	23	payments	payment	NOUN
ftr-368	208	24	to	to	PART
ftr-368	208	25	be	be	AUX
ftr-368	208	26	made	make	VERB
ftr-368	208	27	over	over	ADP
ftr-368	208	28	the	the	DET
ftr-368	208	29	course	course	NOUN
ftr-368	208	30	of	of	ADP
ftr-368	208	31	the	the	DET
ftr-368	208	32	agreement.35	agreement.35	NOUN
ftr-368	208	33	upon	upon	SCONJ
ftr-368	208	34	execution	execution	NOUN
ftr-368	208	35	of	of	ADP
ftr-368	208	36	the	the	DET
ftr-368	208	37	contract	contract	NOUN
ftr-368	208	38	,	,	PUNCT
ftr-368	208	39	bank	bank	PROPN
ftr-368	208	40	y	y	PROPN
ftr-368	208	41	pays	pay	VERB
ftr-368	208	42	$	$	SYM
ftr-368	208	43	4.2	4.2	NUM
ftr-368	208	44	million	million	NUM
ftr-368	208	45	to	to	PART
ftr-368	208	46	team	team	VERB
ftr-368	208	47	x	x	PRON
ftr-368	208	48	,	,	PUNCT
ftr-368	208	49	representing	represent	VERB
ftr-368	208	50	a	a	DET
ftr-368	208	51	$	$	SYM
ftr-368	208	52	3.75	3.75	NUM
ftr-368	208	53	million	million	NUM
ftr-368	208	54	‘	'	PUNCT
ftr-368	208	55	exclusivity	exclusivity	NOUN
ftr-368	208	56	rights	right	NOUN
ftr-368	208	57	’	'	PUNCT
ftr-368	208	58	fee	fee	NOUN
ftr-368	208	59	(	(	PUNCT
ftr-368	208	60	$	$	SYM
ftr-368	208	61	750,000	750,000	NUM
ftr-368	208	62	per	per	ADP
ftr-368	208	63	year	year	NOUN
ftr-368	208	64	,	,	PUNCT
ftr-368	208	65	all	all	PRON
ftr-368	208	66	paid	pay	VERB
ftr-368	208	67	up	up	ADP
ftr-368	208	68	front	front	NOUN
ftr-368	208	69	)	)	PUNCT
ftr-368	208	70	and	and	CCONJ
ftr-368	208	71	a	a	DET
ftr-368	208	72	$	$	SYM
ftr-368	208	73	450,000	450,000	NUM
ftr-368	208	74	sponsorship	sponsorship	NOUN
ftr-368	208	75	fee	fee	NOUN
ftr-368	208	76	for	for	ADP
ftr-368	208	77	the	the	DET
ftr-368	208	78	first	first	ADJ
ftr-368	208	79	year	year	NOUN
ftr-368	208	80	.	.	PUNCT
ftr-368	209	1	each	each	DET
ftr-368	209	2	year	year	NOUN
ftr-368	209	3	thereafter	thereafter	ADV
ftr-368	209	4	,	,	PUNCT
ftr-368	209	5	bank	bank	PROPN
ftr-368	209	6	y	y	PROPN
ftr-368	209	7	pays	pay	VERB
ftr-368	209	8	team	team	NOUN
ftr-368	209	9	x	x	PUNCT
ftr-368	209	10	another	another	DET
ftr-368	209	11	$	$	SYM
ftr-368	209	12	450,000	450,000	NUM
ftr-368	209	13	fee	fee	NOUN
ftr-368	209	14	.	.	PUNCT
ftr-368	210	1	on	on	ADP
ftr-368	210	2	these	these	DET
ftr-368	210	3	facts	fact	NOUN
ftr-368	210	4	,	,	PUNCT
ftr-368	210	5	80	80	NUM
ftr-368	210	6	%	%	NOUN
ftr-368	210	7	of	of	ADP
ftr-368	210	8	the	the	DET
ftr-368	210	9	$	$	SYM
ftr-368	210	10	3.75	3.75	NUM
ftr-368	210	11	million	million	NUM
ftr-368	210	12	rights	right	NOUN
ftr-368	210	13	fee	fee	NOUN
ftr-368	210	14	must	must	AUX
ftr-368	210	15	be	be	AUX
ftr-368	210	16	analyzed	analyze	VERB
ftr-368	210	17	under	under	ADP
ftr-368	210	18	the	the	DET
ftr-368	210	19	rules	rule	NOUN
ftr-368	210	20	governing	govern	VERB
ftr-368	210	21	advance	advance	NOUN
ftr-368	210	22	payments.36	payments.36	NOUN
ftr-368	210	23	the	the	DET
ftr-368	210	24	service	service	NOUN
ftr-368	210	25	states	state	VERB
ftr-368	210	26	that	that	SCONJ
ftr-368	210	27	under	under	AUX
ftr-368	210	28	rev	rev	PROPN
ftr-368	210	29	.	.	PROPN
ftr-368	210	30	proc	proc	PROPN
ftr-368	210	31	.	.	PUNCT
ftr-368	211	1	71	71	NUM
ftr-368	211	2	-	-	SYM
ftr-368	211	3	21	21	NUM
ftr-368	211	4	,	,	PUNCT
ftr-368	211	5	it	it	PRON
ftr-368	211	6	would	would	AUX
ftr-368	211	7	reject	reject	VERB
ftr-368	211	8	the	the	DET
ftr-368	211	9	taxpayer	taxpayer	NOUN
ftr-368	211	10	’s	’s	PART
ftr-368	211	11	attempt	attempt	NOUN
ftr-368	211	12	to	to	PART
ftr-368	211	13	defer	defer	VERB
ftr-368	211	14	any	any	PRON
ftr-368	211	15	of	of	ADP
ftr-368	211	16	the	the	DET
ftr-368	211	17	$	$	SYM
ftr-368	211	18	3.75	3.75	NUM
ftr-368	211	19	million	million	NUM
ftr-368	211	20	payment	payment	NOUN
ftr-368	211	21	.	.	PUNCT
ftr-368	212	1	this	this	PRON
ftr-368	212	2	is	be	AUX
ftr-368	212	3	because	because	SCONJ
ftr-368	212	4	the	the	DET
ftr-368	212	5	payment	payment	NOUN
ftr-368	212	6	is	be	AUX
ftr-368	212	7	made	make	VERB
ftr-368	212	8	pursuant	pursuant	ADJ
ftr-368	212	9	to	to	ADP
ftr-368	212	10	an	an	DET
ftr-368	212	11	agreement	agreement	NOUN
ftr-368	212	12	for	for	ADP
ftr-368	212	13	the	the	DET
ftr-368	212	14	performance	performance	NOUN
ftr-368	212	15	of	of	ADP
ftr-368	212	16	services	service	NOUN
ftr-368	212	17	where	where	SCONJ
ftr-368	212	18	a	a	DET
ftr-368	212	19	portion	portion	NOUN
ftr-368	212	20	of	of	ADP
ftr-368	212	21	the	the	DET
ftr-368	212	22	services	service	NOUN
ftr-368	212	23	is	be	AUX
ftr-368	212	24	to	to	PART
ftr-368	212	25	be	be	AUX
ftr-368	212	26	performed	perform	VERB
ftr-368	212	27	after	after	ADP
ftr-368	212	28	the	the	DET
ftr-368	212	29	end	end	NOUN
ftr-368	212	30	of	of	ADP
ftr-368	212	31	the	the	DET
ftr-368	212	32	immediately	immediately	ADV
ftr-368	212	33	succeeding	succeed	VERB
ftr-368	212	34	taxable	taxable	ADJ
ftr-368	212	35	year	year	NOUN
ftr-368	212	36	.	.	PUNCT
ftr-368	213	1	pursuant	pursuant	ADJ
ftr-368	213	2	to	to	ADP
ftr-368	213	3	section	section	NOUN
ftr-368	213	4	3.03(a	3.03(a	NUM
ftr-368	213	5	)	)	PUNCT
ftr-368	213	6	of	of	ADP
ftr-368	213	7	rev	rev	PROPN
ftr-368	213	8	.	.	PROPN
ftr-368	213	9	proc	proc	PROPN
ftr-368	213	10	.	.	PUNCT
ftr-368	214	1	71	71	NUM
ftr-368	214	2	-	-	SYM
ftr-368	214	3	21	21	NUM
ftr-368	214	4	,	,	PUNCT
ftr-368	214	5	the	the	DET
ftr-368	214	6	entire	entire	ADJ
ftr-368	214	7	advance	advance	NOUN
ftr-368	214	8	payment	payment	NOUN
ftr-368	214	9	must	must	AUX
ftr-368	214	10	be	be	AUX
ftr-368	214	11	included	include	VERB
ftr-368	214	12	in	in	ADP
ftr-368	214	13	income	income	NOUN
ftr-368	214	14	in	in	ADP
ftr-368	214	15	the	the	DET
ftr-368	214	16	year	year	NOUN
ftr-368	214	17	of	of	ADP
ftr-368	214	18	receipt	receipt	NOUN
ftr-368	214	19	.	.	PUNCT
ftr-368	215	1	indeed	indeed	ADV
ftr-368	215	2	,	,	PUNCT
ftr-368	215	3	since	since	SCONJ
ftr-368	215	4	most	most	ADJ
ftr-368	215	5	sponsorship	sponsorship	NOUN
ftr-368	215	6	agreements	agreement	NOUN
ftr-368	215	7	have	have	VERB
ftr-368	215	8	terms	term	NOUN
ftr-368	215	9	stretching	stretch	VERB
ftr-368	215	10	over	over	ADP
ftr-368	215	11	a	a	DET
ftr-368	215	12	number	number	NOUN
ftr-368	215	13	of	of	ADP
ftr-368	215	14	years	year	NOUN
ftr-368	215	15	,	,	PUNCT
ftr-368	215	16	the	the	DET
ftr-368	215	17	irs	irs	PROPN
ftr-368	215	18	position	position	NOUN
ftr-368	215	19	(	(	PUNCT
ftr-368	215	20	prior	prior	ADV
ftr-368	215	21	to	to	ADP
ftr-368	215	22	2004	2004	NUM
ftr-368	215	23	-	-	SYM
ftr-368	215	24	34	34	NUM
ftr-368	215	25	)	)	PUNCT
ftr-368	215	26	was	be	AUX
ftr-368	215	27	that	that	PRON
ftr-368	215	28	most	most	ADJ
ftr-368	215	29	advance	advance	NOUN
ftr-368	215	30	sponsorship	sponsorship	NOUN
ftr-368	215	31	payments	payment	NOUN
ftr-368	215	32	were	be	AUX
ftr-368	215	33	ineligible	ineligible	ADJ
ftr-368	215	34	for	for	ADP
ftr-368	215	35	deferral	deferral	NOUN
ftr-368	215	36	.	.	PUNCT
ftr-368	216	1	under	under	ADP
ftr-368	216	2	the	the	DET
ftr-368	216	3	deferral	deferral	ADJ
ftr-368	216	4	method	method	NOUN
ftr-368	216	5	of	of	ADP
ftr-368	216	6	2004	2004	NUM
ftr-368	216	7	-	-	SYM
ftr-368	216	8	34	34	NUM
ftr-368	216	9	,	,	PUNCT
ftr-368	216	10	however	however	ADV
ftr-368	216	11	,	,	PUNCT
ftr-368	216	12	the	the	DET
ftr-368	216	13	taxpayer	taxpayer	NOUN
ftr-368	216	14	on	on	ADP
ftr-368	216	15	these	these	DET
ftr-368	216	16	facts	fact	NOUN
ftr-368	216	17	may	may	AUX
ftr-368	216	18	argue	argue	VERB
ftr-368	216	19	that	that	SCONJ
ftr-368	216	20	exactly	exactly	ADV
ftr-368	216	21	20	20	NUM
ftr-368	216	22	%	%	NOUN
ftr-368	216	23	of	of	ADP
ftr-368	216	24	the	the	DET
ftr-368	216	25	rights	right	NOUN
ftr-368	216	26	fee	fee	NOUN
ftr-368	216	27	is	be	AUX
ftr-368	216	28	earned	earn	VERB
ftr-368	216	29	during	during	ADP
ftr-368	216	30	each	each	PRON
ftr-368	216	31	of	of	ADP
ftr-368	216	32	the	the	DET
ftr-368	216	33	five	five	NUM
ftr-368	216	34	years	year	NOUN
ftr-368	216	35	of	of	ADP
ftr-368	216	36	the	the	DET
ftr-368	216	37	agreement.37	agreement.37	NOUN
ftr-368	216	38	therefore	therefore	ADV
ftr-368	216	39	,	,	PUNCT
ftr-368	216	40	under	under	ADP
ftr-368	216	41	section	section	NOUN
ftr-368	216	42	5.02(3)(b	5.02(3)(b	PROPN
ftr-368	216	43	)	)	PUNCT
ftr-368	216	44	of	of	ADP
ftr-368	216	45	that	that	DET
ftr-368	216	46	revenue	revenue	NOUN
ftr-368	216	47	procedure	procedure	NOUN
ftr-368	216	48	(	(	PUNCT
ftr-368	216	49	which	which	PRON
ftr-368	216	50	requires	require	VERB
ftr-368	216	51	that	that	SCONJ
ftr-368	216	52	advance	advance	NOUN
ftr-368	216	53	payments	payment	NOUN
ftr-368	216	54	be	be	AUX
ftr-368	216	55	included	include	VERB
ftr-368	216	56	in	in	ADP
ftr-368	216	57	the	the	DET
ftr-368	216	58	year	year	NOUN
ftr-368	216	59	of	of	ADP
ftr-368	216	60	receipt	receipt	NOUN
ftr-368	216	61	only	only	ADV
ftr-368	216	62	to	to	ADP
ftr-368	216	63	the	the	DET
ftr-368	216	64	extent	extent	NOUN
ftr-368	216	65	earned	earn	VERB
ftr-368	216	66	in	in	ADP
ftr-368	216	67	that	that	DET
ftr-368	216	68	year	year	NOUN
ftr-368	216	69	,	,	PUNCT
ftr-368	216	70	with	with	ADP
ftr-368	216	71	the	the	DET
ftr-368	216	72	remaining	remain	VERB
ftr-368	216	73	and	and	CCONJ
ftr-368	216	74	to	to	PART
ftr-368	216	75	occupy	occupy	VERB
ftr-368	216	76	a	a	DET
ftr-368	216	77	luxury	luxury	NOUN
ftr-368	216	78	suite	suite	NOUN
ftr-368	216	79	.	.	PUNCT
ftr-368	217	1	in	in	ADP
ftr-368	217	2	exchange	exchange	PROPN
ftr-368	217	3	,	,	PUNCT
ftr-368	217	4	jones	jones	PROPN
ftr-368	217	5	is	be	AUX
ftr-368	217	6	required	require	VERB
ftr-368	217	7	to	to	PART
ftr-368	217	8	pay	pay	VERB
ftr-368	217	9	the	the	DET
ftr-368	217	10	seahawks	seahawks	NOUN
ftr-368	217	11	a	a	DET
ftr-368	217	12	sponsorship	sponsorship	NOUN
ftr-368	217	13	fee	fee	NOUN
ftr-368	217	14	each	each	DET
ftr-368	217	15	year	year	NOUN
ftr-368	217	16	.	.	PUNCT
ftr-368	218	1	this	this	DET
ftr-368	218	2	agreement	agreement	NOUN
ftr-368	218	3	will	will	AUX
ftr-368	218	4	be	be	AUX
ftr-368	218	5	referred	refer	VERB
ftr-368	218	6	to	to	ADP
ftr-368	218	7	throughout	throughout	ADP
ftr-368	218	8	this	this	DET
ftr-368	218	9	section	section	NOUN
ftr-368	218	10	.	.	PUNCT
ftr-368	219	1	35	35	NUM
ftr-368	219	2	.	.	X
ftr-368	219	3	front	front	ADJ
ftr-368	219	4	-	-	PUNCT
ftr-368	219	5	loaded	load	VERB
ftr-368	219	6	sponsorship	sponsorship	NOUN
ftr-368	219	7	agreements	agreement	NOUN
ftr-368	219	8	are	be	AUX
ftr-368	219	9	most	most	ADV
ftr-368	219	10	common	common	ADJ
ftr-368	219	11	where	where	SCONJ
ftr-368	219	12	a	a	DET
ftr-368	219	13	team	team	NOUN
ftr-368	219	14	is	be	AUX
ftr-368	219	15	selling	sell	VERB
ftr-368	219	16	the	the	DET
ftr-368	219	17	naming	name	VERB
ftr-368	219	18	rights	right	NOUN
ftr-368	219	19	to	to	ADP
ftr-368	219	20	a	a	DET
ftr-368	219	21	new	new	ADJ
ftr-368	219	22	stadium	stadium	NOUN
ftr-368	219	23	and	and	CCONJ
ftr-368	219	24	seeks	seek	VERB
ftr-368	219	25	extra	extra	ADJ
ftr-368	219	26	capital	capital	NOUN
ftr-368	219	27	to	to	PART
ftr-368	219	28	finance	finance	VERB
ftr-368	219	29	the	the	DET
ftr-368	219	30	project	project	NOUN
ftr-368	219	31	.	.	PUNCT
ftr-368	220	1	36	36	NUM
ftr-368	220	2	.	.	PUNCT
ftr-368	221	1	whether	whether	SCONJ
ftr-368	221	2	such	such	ADJ
ftr-368	221	3	payment	payment	NOUN
ftr-368	221	4	is	be	AUX
ftr-368	221	5	properly	properly	ADV
ftr-368	221	6	characterized	characterize	VERB
ftr-368	221	7	as	as	ADP
ftr-368	221	8	an	an	DET
ftr-368	221	9	advance	advance	NOUN
ftr-368	221	10	payment	payment	NOUN
ftr-368	221	11	for	for	ADP
ftr-368	221	12	“	"	PUNCT
ftr-368	221	13	services	service	NOUN
ftr-368	221	14	”	"	PUNCT
ftr-368	221	15	will	will	AUX
ftr-368	221	16	be	be	AUX
ftr-368	221	17	addressed	address	VERB
ftr-368	221	18	more	more	ADV
ftr-368	221	19	fully	fully	ADV
ftr-368	221	20	infra	infra	VERB
ftr-368	221	21	part	part	NOUN
ftr-368	221	22	ii.b.2	ii.b.2	PROPN
ftr-368	221	23	.	.	PUNCT
ftr-368	222	1	for	for	ADP
ftr-368	222	2	purposes	purpose	NOUN
ftr-368	222	3	of	of	ADP
ftr-368	222	4	this	this	DET
ftr-368	222	5	section	section	NOUN
ftr-368	222	6	,	,	PUNCT
ftr-368	222	7	it	it	PRON
ftr-368	222	8	will	will	AUX
ftr-368	222	9	be	be	AUX
ftr-368	222	10	noted	note	VERB
ftr-368	222	11	that	that	SCONJ
ftr-368	222	12	the	the	DET
ftr-368	222	13	service	service	NOUN
ftr-368	222	14	has	have	AUX
ftr-368	222	15	expressed	express	VERB
ftr-368	222	16	its	its	PRON
ftr-368	222	17	preference	preference	NOUN
ftr-368	222	18	for	for	ADP
ftr-368	222	19	first	first	ADV
ftr-368	222	20	addressing	address	VERB
ftr-368	222	21	timing	timing	NOUN
ftr-368	222	22	questions	question	NOUN
ftr-368	222	23	(	(	PUNCT
ftr-368	222	24	and	and	CCONJ
ftr-368	222	25	thus	thus	ADV
ftr-368	222	26	the	the	DET
ftr-368	222	27	applicability	applicability	NOUN
ftr-368	222	28	of	of	ADP
ftr-368	222	29	the	the	DET
ftr-368	222	30	relevant	relevant	ADJ
ftr-368	222	31	rulings	ruling	NOUN
ftr-368	222	32	)	)	PUNCT
ftr-368	222	33	so	so	SCONJ
ftr-368	222	34	as	as	SCONJ
ftr-368	222	35	to	to	PART
ftr-368	222	36	avoid	avoid	VERB
ftr-368	222	37	the	the	DET
ftr-368	222	38	more	more	ADV
ftr-368	222	39	difficult	difficult	ADJ
ftr-368	222	40	determination	determination	NOUN
ftr-368	222	41	of	of	ADP
ftr-368	222	42	whether	whether	SCONJ
ftr-368	222	43	an	an	DET
ftr-368	222	44	item	item	NOUN
ftr-368	222	45	of	of	ADP
ftr-368	222	46	income	income	NOUN
ftr-368	222	47	is	be	AUX
ftr-368	222	48	for	for	ADP
ftr-368	222	49	“	"	PUNCT
ftr-368	222	50	services	service	NOUN
ftr-368	222	51	”	"	PUNCT
ftr-368	222	52	or	or	CCONJ
ftr-368	222	53	for	for	ADP
ftr-368	222	54	some	some	DET
ftr-368	222	55	other	other	ADJ
ftr-368	222	56	right	right	NOUN
ftr-368	222	57	.	.	PUNCT
ftr-368	223	1	nonetheless	nonetheless	ADV
ftr-368	223	2	,	,	PUNCT
ftr-368	223	3	the	the	DET
ftr-368	223	4	mssp	mssp	NOUN
ftr-368	223	5	makes	make	VERB
ftr-368	223	6	it	it	PRON
ftr-368	223	7	clear	clear	ADJ
ftr-368	223	8	that	that	SCONJ
ftr-368	223	9	the	the	DET
ftr-368	223	10	service	service	NOUN
ftr-368	223	11	is	be	AUX
ftr-368	223	12	willing	willing	ADJ
ftr-368	223	13	to	to	PART
ftr-368	223	14	posit	posit	VERB
ftr-368	223	15	an	an	DET
ftr-368	223	16	alternative	alternative	ADJ
ftr-368	223	17	argument	argument	NOUN
ftr-368	223	18	that	that	SCONJ
ftr-368	223	19	the	the	DET
ftr-368	223	20	rights	right	NOUN
ftr-368	223	21	fee	fee	NOUN
ftr-368	223	22	may	may	AUX
ftr-368	223	23	be	be	AUX
ftr-368	223	24	a	a	DET
ftr-368	223	25	payment	payment	NOUN
ftr-368	223	26	in	in	ADP
ftr-368	223	27	exchange	exchange	NOUN
ftr-368	223	28	for	for	ADP
ftr-368	223	29	a	a	DET
ftr-368	223	30	property	property	NOUN
ftr-368	223	31	right	right	NOUN
ftr-368	223	32	and	and	CCONJ
ftr-368	223	33	thus	thus	ADV
ftr-368	223	34	,	,	PUNCT
ftr-368	223	35	under	under	ADP
ftr-368	223	36	the	the	DET
ftr-368	223	37	general	general	ADJ
ftr-368	223	38	principal	principal	NOUN
ftr-368	223	39	of	of	ADP
ftr-368	223	40	§	§	PROPN
ftr-368	223	41	451	451	NUM
ftr-368	223	42	,	,	PUNCT
ftr-368	223	43	includible	includible	NOUN
ftr-368	223	44	in	in	ADP
ftr-368	223	45	the	the	DET
ftr-368	223	46	year	year	NOUN
ftr-368	223	47	of	of	ADP
ftr-368	223	48	receipt	receipt	NOUN
ftr-368	223	49	.	.	PUNCT
ftr-368	224	1	37	37	NUM
ftr-368	224	2	.	.	PUNCT
ftr-368	225	1	this	this	PRON
ftr-368	225	2	would	would	AUX
ftr-368	225	3	satisfy	satisfy	VERB
ftr-368	225	4	the	the	DET
ftr-368	225	5	requirement	requirement	NOUN
ftr-368	225	6	in	in	ADP
ftr-368	225	7	§	§	PROPN
ftr-368	225	8	5.02(1)(b	5.02(1)(b	PROPN
ftr-368	225	9	)	)	PUNCT
ftr-368	225	10	of	of	ADP
ftr-368	225	11	2004	2004	NUM
ftr-368	225	12	-	-	SYM
ftr-368	225	13	34	34	NUM
ftr-368	225	14	that	that	SCONJ
ftr-368	225	15	a	a	DET
ftr-368	225	16	taxpayer	taxpayer	NOUN
ftr-368	225	17	,	,	PUNCT
ftr-368	225	18	in	in	ADP
ftr-368	225	19	order	order	NOUN
ftr-368	225	20	to	to	PART
ftr-368	225	21	qualify	qualify	VERB
ftr-368	225	22	for	for	ADP
ftr-368	225	23	deferral	deferral	NOUN
ftr-368	225	24	of	of	ADP
ftr-368	225	25	advance	advance	NOUN
ftr-368	225	26	payments	payment	NOUN
ftr-368	225	27	,	,	PUNCT
ftr-368	225	28	“	"	PUNCT
ftr-368	225	29	must	must	AUX
ftr-368	225	30	be	be	AUX
ftr-368	225	31	able	able	ADJ
ftr-368	225	32	to	to	PART
ftr-368	225	33	determine	determine	VERB
ftr-368	225	34	…	…	PUNCT
ftr-368	225	35	the	the	DET
ftr-368	225	36	extent	extent	NOUN
ftr-368	225	37	to	to	PART
ftr-368	225	38	which	which	PRON
ftr-368	225	39	advance	advance	NOUN
ftr-368	225	40	payments	payment	NOUN
ftr-368	225	41	are	be	AUX
ftr-368	225	42	earned	earn	VERB
ftr-368	225	43	…	…	PUNCT
ftr-368	225	44	in	in	ADP
ftr-368	225	45	the	the	DET
ftr-368	225	46	taxable	taxable	ADJ
ftr-368	225	47	year	year	NOUN
ftr-368	225	48	of	of	ADP
ftr-368	225	49	receipt	receipt	NOUN
ftr-368	225	50	.	.	PUNCT
ftr-368	225	51	”	"	PUNCT
ftr-368	226	1	the	the	DET
ftr-368	226	2	example	example	NOUN
ftr-368	226	3	also	also	ADV
ftr-368	226	4	assumes	assume	VERB
ftr-368	226	5	that	that	SCONJ
ftr-368	226	6	the	the	DET
ftr-368	226	7	taxpayer	taxpayer	NOUN
ftr-368	226	8	franchise	franchise	NOUN
ftr-368	226	9	is	be	AUX
ftr-368	226	10	not	not	PART
ftr-368	226	11	public	public	ADJ
ftr-368	226	12	and	and	CCONJ
ftr-368	226	13	does	do	AUX
ftr-368	226	14	not	not	PART
ftr-368	226	15	prepare	prepare	VERB
ftr-368	226	16	a	a	DET
ftr-368	226	17	financial	financial	ADJ
ftr-368	226	18	statement	statement	NOUN
ftr-368	226	19	as	as	SCONJ
ftr-368	226	20	defined	define	VERB
ftr-368	226	21	in	in	ADP
ftr-368	226	22	§	§	PROPN
ftr-368	226	23	4.06	4.06	NUM
ftr-368	226	24	of	of	ADP
ftr-368	226	25	2004	2004	NUM
ftr-368	226	26	-	-	SYM
ftr-368	226	27	34	34	NUM
ftr-368	226	28	.	.	PUNCT
ftr-368	226	29	172	172	NUM
ftr-368	226	30	florida	florida	PROPN
ftr-368	226	31	tax	tax	NOUN
ftr-368	226	32	review	review	NOUN
ftr-368	226	33	[	[	X
ftr-368	226	34	vol	vol	NOUN
ftr-368	226	35	.	.	PUNCT
ftr-368	227	1	9:3	9:3	NUM
ftr-368	227	2	amount	amount	NOUN
ftr-368	227	3	to	to	PART
ftr-368	227	4	be	be	AUX
ftr-368	227	5	included	include	VERB
ftr-368	227	6	in	in	ADP
ftr-368	227	7	the	the	DET
ftr-368	227	8	following	following	ADJ
ftr-368	227	9	year	year	NOUN
ftr-368	227	10	)	)	PUNCT
ftr-368	227	11	,	,	PUNCT
ftr-368	227	12	the	the	DET
ftr-368	227	13	taxpayer	taxpayer	NOUN
ftr-368	227	14	may	may	AUX
ftr-368	227	15	defer	defer	VERB
ftr-368	227	16	the	the	DET
ftr-368	227	17	recognition	recognition	NOUN
ftr-368	227	18	of	of	ADP
ftr-368	227	19	$	$	SYM
ftr-368	227	20	3	3	NUM
ftr-368	227	21	million	million	NUM
ftr-368	227	22	of	of	ADP
ftr-368	227	23	the	the	DET
ftr-368	227	24	rights	right	NOUN
ftr-368	227	25	fee	fee	NOUN
ftr-368	227	26	until	until	ADP
ftr-368	227	27	the	the	DET
ftr-368	227	28	year	year	NOUN
ftr-368	227	29	following	follow	VERB
ftr-368	227	30	the	the	DET
ftr-368	227	31	execution	execution	NOUN
ftr-368	227	32	of	of	ADP
ftr-368	227	33	the	the	DET
ftr-368	227	34	agreement	agreement	NOUN
ftr-368	227	35	.	.	PUNCT
ftr-368	228	1	similarly	similarly	ADV
ftr-368	228	2	,	,	PUNCT
ftr-368	228	3	in	in	ADP
ftr-368	228	4	the	the	DET
ftr-368	228	5	jones	jones	PROPN
ftr-368	228	6	soda	soda	PROPN
ftr-368	228	7	/	/	SYM
ftr-368	228	8	seahawks	seahawks	PROPN
ftr-368	228	9	agreement	agreement	NOUN
ftr-368	228	10	,	,	PUNCT
ftr-368	228	11	the	the	DET
ftr-368	228	12	sponsorship	sponsorship	NOUN
ftr-368	228	13	fees	fee	NOUN
ftr-368	228	14	are	be	AUX
ftr-368	228	15	paid	pay	VERB
ftr-368	228	16	in	in	ADP
ftr-368	228	17	two	two	NUM
ftr-368	228	18	installments	installment	NOUN
ftr-368	228	19	per	per	ADP
ftr-368	228	20	year	year	NOUN
ftr-368	228	21	;	;	PUNCT
ftr-368	228	22	if	if	SCONJ
ftr-368	228	23	the	the	DET
ftr-368	228	24	payments	payment	NOUN
ftr-368	228	25	are	be	AUX
ftr-368	228	26	frontloaded	frontloade	VERB
ftr-368	228	27	,	,	PUNCT
ftr-368	228	28	the	the	DET
ftr-368	228	29	seahawks	seahawks	NOUN
ftr-368	228	30	may	may	AUX
ftr-368	228	31	be	be	AUX
ftr-368	228	32	entitled	entitle	VERB
ftr-368	228	33	to	to	PART
ftr-368	228	34	defer	defer	VERB
ftr-368	228	35	,	,	PUNCT
ftr-368	228	36	until	until	ADP
ftr-368	228	37	year	year	NOUN
ftr-368	228	38	two	two	NUM
ftr-368	228	39	,	,	PUNCT
ftr-368	228	40	a	a	DET
ftr-368	228	41	portion	portion	NOUN
ftr-368	228	42	of	of	ADP
ftr-368	228	43	the	the	DET
ftr-368	228	44	sponsorship	sponsorship	NOUN
ftr-368	228	45	fee	fee	NOUN
ftr-368	228	46	paid	pay	VERB
ftr-368	228	47	in	in	ADP
ftr-368	228	48	year	year	NOUN
ftr-368	228	49	one	one	NUM
ftr-368	228	50	,	,	PUNCT
ftr-368	228	51	since	since	SCONJ
ftr-368	228	52	a	a	DET
ftr-368	228	53	portion	portion	NOUN
ftr-368	228	54	of	of	ADP
ftr-368	228	55	the	the	DET
ftr-368	228	56	first	first	ADJ
ftr-368	228	57	year	year	NOUN
ftr-368	228	58	fee	fee	NOUN
ftr-368	228	59	may	may	AUX
ftr-368	228	60	be	be	AUX
ftr-368	228	61	allocable	allocable	ADJ
ftr-368	228	62	to	to	ADP
ftr-368	228	63	subsequent	subsequent	ADJ
ftr-368	228	64	years	year	NOUN
ftr-368	228	65	(	(	PUNCT
ftr-368	228	66	i.e.	i.e.	X
ftr-368	228	67	,	,	PUNCT
ftr-368	228	68	they	they	PRON
ftr-368	228	69	are	be	AUX
ftr-368	228	70	not	not	PART
ftr-368	228	71	“	"	PUNCT
ftr-368	228	72	earned	earn	VERB
ftr-368	228	73	”	"	PUNCT
ftr-368	228	74	in	in	ADP
ftr-368	228	75	year	year	NOUN
ftr-368	228	76	one	one	NUM
ftr-368	228	77	)	)	PUNCT
ftr-368	228	78	under	under	ADP
ftr-368	228	79	the	the	DET
ftr-368	228	80	deferral	deferral	ADJ
ftr-368	228	81	method	method	NOUN
ftr-368	228	82	of	of	ADP
ftr-368	228	83	2004	2004	NUM
ftr-368	228	84	-	-	SYM
ftr-368	228	85	34	34	NUM
ftr-368	228	86	.	.	PUNCT
ftr-368	229	1	as	as	SCONJ
ftr-368	229	2	described	describe	VERB
ftr-368	229	3	above	above	ADV
ftr-368	229	4	,	,	PUNCT
ftr-368	229	5	sports	sport	NOUN
ftr-368	229	6	franchises	franchise	NOUN
ftr-368	229	7	benefit	benefit	VERB
ftr-368	229	8	from	from	ADP
ftr-368	229	9	both	both	CCONJ
ftr-368	229	10	local	local	ADJ
ftr-368	229	11	and	and	CCONJ
ftr-368	229	12	national	national	ADJ
ftr-368	229	13	broadcasting	broadcasting	NOUN
ftr-368	229	14	deals	deal	NOUN
ftr-368	229	15	.	.	PUNCT
ftr-368	230	1	these	these	DET
ftr-368	230	2	agreements	agreement	NOUN
ftr-368	230	3	generally	generally	ADV
ftr-368	230	4	involve	involve	VERB
ftr-368	230	5	sums	sum	NOUN
ftr-368	230	6	that	that	PRON
ftr-368	230	7	were	be	AUX
ftr-368	230	8	unfathomable	unfathomable	ADJ
ftr-368	230	9	at	at	ADP
ftr-368	230	10	the	the	DET
ftr-368	230	11	time	time	NOUN
ftr-368	230	12	the	the	DET
ftr-368	230	13	first	first	ADJ
ftr-368	230	14	televised	televise	VERB
ftr-368	230	15	baseball	baseball	NOUN
ftr-368	230	16	game	game	NOUN
ftr-368	230	17	(	(	PUNCT
ftr-368	230	18	an	an	DET
ftr-368	230	19	ivy	ivy	PROPN
ftr-368	230	20	league	league	NOUN
ftr-368	230	21	matchup	matchup	NOUN
ftr-368	230	22	between	between	ADP
ftr-368	230	23	columbia	columbia	PROPN
ftr-368	230	24	and	and	CCONJ
ftr-368	230	25	princeton	princeton	PROPN
ftr-368	230	26	)	)	PUNCT
ftr-368	230	27	was	be	AUX
ftr-368	230	28	aired	air	VERB
ftr-368	230	29	on	on	ADP
ftr-368	230	30	may	may	PROPN
ftr-368	230	31	17	17	NUM
ftr-368	230	32	,	,	PUNCT
ftr-368	230	33	1939.38	1939.38	NUM
ftr-368	230	34	the	the	DET
ftr-368	230	35	league	league	NOUN
ftr-368	230	36	-	-	PUNCT
ftr-368	230	37	wide	wide	ADJ
ftr-368	230	38	broadcasting	broadcasting	NOUN
ftr-368	230	39	contracts	contract	NOUN
ftr-368	230	40	are	be	AUX
ftr-368	230	41	shared	share	VERB
ftr-368	230	42	equally	equally	ADV
ftr-368	230	43	by	by	ADP
ftr-368	230	44	the	the	DET
ftr-368	230	45	teams	team	NOUN
ftr-368	230	46	in	in	ADP
ftr-368	230	47	the	the	DET
ftr-368	230	48	four	four	NUM
ftr-368	230	49	major	major	ADJ
ftr-368	230	50	american	american	ADJ
ftr-368	230	51	sports	sport	NOUN
ftr-368	230	52	leagues	league	NOUN
ftr-368	230	53	,	,	PUNCT
ftr-368	230	54	and	and	CCONJ
ftr-368	230	55	payments	payment	NOUN
ftr-368	230	56	are	be	AUX
ftr-368	230	57	usually	usually	ADV
ftr-368	230	58	made	make	VERB
ftr-368	230	59	on	on	ADP
ftr-368	230	60	a	a	DET
ftr-368	230	61	per	per	ADP
ftr-368	230	62	-	-	PUNCT
ftr-368	230	63	season	season	NOUN
ftr-368	230	64	basis.39	basis.39	NOUN
ftr-368	230	65	franchises	franchise	NOUN
ftr-368	230	66	may	may	AUX
ftr-368	230	67	therefore	therefore	ADV
ftr-368	230	68	receive	receive	VERB
ftr-368	230	69	payments	payment	NOUN
ftr-368	230	70	for	for	ADP
ftr-368	230	71	broadcasting	broadcasting	NOUN
ftr-368	230	72	rights	right	NOUN
ftr-368	230	73	during	during	ADP
ftr-368	230	74	the	the	DET
ftr-368	230	75	tax	tax	NOUN
ftr-368	230	76	year	year	NOUN
ftr-368	230	77	preceding	precede	VERB
ftr-368	230	78	the	the	DET
ftr-368	230	79	year	year	NOUN
ftr-368	230	80	to	to	PART
ftr-368	230	81	which	which	PRON
ftr-368	230	82	these	these	DET
ftr-368	230	83	payments	payment	NOUN
ftr-368	230	84	relate	relate	VERB
ftr-368	230	85	.	.	PUNCT
ftr-368	231	1	in	in	ADP
ftr-368	231	2	such	such	ADJ
ftr-368	231	3	cases	case	NOUN
ftr-368	231	4	,	,	PUNCT
ftr-368	231	5	the	the	DET
ftr-368	231	6	question	question	NOUN
ftr-368	231	7	that	that	PRON
ftr-368	231	8	arises	arise	VERB
ftr-368	231	9	under	under	ADP
ftr-368	231	10	the	the	DET
ftr-368	231	11	applicable	applicable	ADJ
ftr-368	231	12	rulings	ruling	NOUN
ftr-368	231	13	is	be	AUX
ftr-368	231	14	whether	whether	SCONJ
ftr-368	231	15	the	the	DET
ftr-368	231	16	franchise	franchise	NOUN
ftr-368	231	17	may	may	AUX
ftr-368	231	18	postpone	postpone	VERB
ftr-368	231	19	inclusion	inclusion	NOUN
ftr-368	231	20	of	of	ADP
ftr-368	231	21	these	these	DET
ftr-368	231	22	(	(	PUNCT
ftr-368	231	23	sizeable	sizeable	ADJ
ftr-368	231	24	)	)	PUNCT
ftr-368	231	25	amounts	amount	NOUN
ftr-368	231	26	until	until	ADP
ftr-368	231	27	the	the	DET
ftr-368	231	28	following	following	ADJ
ftr-368	231	29	year	year	NOUN
ftr-368	231	30	.	.	PUNCT
ftr-368	232	1	an	an	DET
ftr-368	232	2	example	example	NOUN
ftr-368	232	3	of	of	ADP
ftr-368	232	4	a	a	DET
ftr-368	232	5	typical	typical	ADJ
ftr-368	232	6	broadcast	broadcast	NOUN
ftr-368	232	7	agreement	agreement	NOUN
ftr-368	232	8	is	be	AUX
ftr-368	232	9	contained	contain	VERB
ftr-368	232	10	in	in	ADP
ftr-368	232	11	the	the	DET
ftr-368	232	12	mssp	mssp	ADJ
ftr-368	232	13	guide.40	guide.40	PROPN
ftr-368	232	14	team	team	NOUN
ftr-368	232	15	x	x	PUNCT
ftr-368	232	16	is	be	AUX
ftr-368	232	17	a	a	DET
ftr-368	232	18	member	member	NOUN
ftr-368	232	19	of	of	ADP
ftr-368	232	20	a	a	DET
ftr-368	232	21	league	league	NOUN
ftr-368	232	22	that	that	PRON
ftr-368	232	23	has	have	AUX
ftr-368	232	24	entered	enter	VERB
ftr-368	232	25	into	into	ADP
ftr-368	232	26	a	a	DET
ftr-368	232	27	national	national	ADJ
ftr-368	232	28	television	television	NOUN
ftr-368	232	29	broadcasting	broadcasting	NOUN
ftr-368	232	30	deal	deal	NOUN
ftr-368	232	31	with	with	ADP
ftr-368	232	32	a	a	DET
ftr-368	232	33	national	national	ADJ
ftr-368	232	34	sports	sport	NOUN
ftr-368	232	35	network	network	NOUN
ftr-368	232	36	.	.	PUNCT
ftr-368	233	1	the	the	DET
ftr-368	233	2	contract	contract	NOUN
ftr-368	233	3	covers	cover	VERB
ftr-368	233	4	the	the	DET
ftr-368	233	5	1994	1994	NUM
ftr-368	233	6	through	through	ADP
ftr-368	233	7	1997	1997	NUM
ftr-368	233	8	seasons	season	NOUN
ftr-368	233	9	(	(	PUNCT
ftr-368	233	10	assuming	assume	VERB
ftr-368	233	11	,	,	PUNCT
ftr-368	233	12	for	for	ADP
ftr-368	233	13	the	the	DET
ftr-368	233	14	sake	sake	NOUN
ftr-368	233	15	of	of	ADP
ftr-368	233	16	simplicity	simplicity	NOUN
ftr-368	233	17	,	,	PUNCT
ftr-368	233	18	that	that	SCONJ
ftr-368	233	19	the	the	DET
ftr-368	233	20	seasons	season	NOUN
ftr-368	233	21	do	do	AUX
ftr-368	233	22	not	not	PART
ftr-368	233	23	straddle	straddle	VERB
ftr-368	233	24	the	the	DET
ftr-368	233	25	calendar	calendar	NOUN
ftr-368	233	26	year	year	NOUN
ftr-368	233	27	)	)	PUNCT
ftr-368	233	28	.	.	PUNCT
ftr-368	234	1	payments	payment	NOUN
ftr-368	234	2	under	under	ADP
ftr-368	234	3	the	the	DET
ftr-368	234	4	contract	contract	NOUN
ftr-368	234	5	are	be	AUX
ftr-368	234	6	to	to	PART
ftr-368	234	7	be	be	AUX
ftr-368	234	8	made	make	VERB
ftr-368	234	9	quarterly	quarterly	ADJ
ftr-368	234	10	by	by	ADP
ftr-368	234	11	the	the	DET
ftr-368	234	12	network	network	NOUN
ftr-368	234	13	,	,	PUNCT
ftr-368	234	14	beginning	begin	VERB
ftr-368	234	15	on	on	ADP
ftr-368	234	16	october	october	PROPN
ftr-368	234	17	1	1	NUM
ftr-368	234	18	,	,	PUNCT
ftr-368	234	19	1993	1993	NUM
ftr-368	234	20	.	.	PUNCT
ftr-368	235	1	the	the	DET
ftr-368	235	2	franchise	franchise	NOUN
ftr-368	235	3	,	,	PUNCT
ftr-368	235	4	a	a	DET
ftr-368	235	5	calendar	calendar	NOUN
ftr-368	235	6	year	year	NOUN
ftr-368	235	7	taxpayer	taxpayer	NOUN
ftr-368	235	8	,	,	PUNCT
ftr-368	235	9	receives	receive	VERB
ftr-368	235	10	its	its	PRON
ftr-368	235	11	$	$	SYM
ftr-368	235	12	7.5	7.5	NUM
ftr-368	235	13	million	million	NUM
ftr-368	235	14	share	share	NOUN
ftr-368	235	15	of	of	ADP
ftr-368	235	16	the	the	DET
ftr-368	235	17	first	first	ADJ
ftr-368	235	18	quarterly	quarterly	ADJ
ftr-368	235	19	payment	payment	NOUN
ftr-368	235	20	on	on	ADP
ftr-368	235	21	that	that	DET
ftr-368	235	22	date	date	NOUN
ftr-368	235	23	.	.	PUNCT
ftr-368	236	1	the	the	DET
ftr-368	236	2	service	service	NOUN
ftr-368	236	3	concluded	conclude	VERB
ftr-368	236	4	that	that	SCONJ
ftr-368	236	5	rev	rev	VERB
ftr-368	236	6	.	.	PROPN
ftr-368	236	7	proc	proc	PROPN
ftr-368	236	8	.	.	PUNCT
ftr-368	237	1	71	71	NUM
ftr-368	237	2	-	-	SYM
ftr-368	237	3	21	21	NUM
ftr-368	237	4	does	do	AUX
ftr-368	237	5	not	not	PART
ftr-368	237	6	even	even	ADV
ftr-368	237	7	apply	apply	VERB
ftr-368	237	8	to	to	ADP
ftr-368	237	9	the	the	DET
ftr-368	237	10	broadcast	broadcast	NOUN
ftr-368	237	11	revenue	revenue	NOUN
ftr-368	237	12	of	of	ADP
ftr-368	237	13	a	a	DET
ftr-368	237	14	sports	sport	NOUN
ftr-368	237	15	team	team	NOUN
ftr-368	237	16	,	,	PUNCT
ftr-368	237	17	since	since	SCONJ
ftr-368	237	18	such	such	ADJ
ftr-368	237	19	income	income	NOUN
ftr-368	237	20	is	be	AUX
ftr-368	237	21	not	not	PART
ftr-368	237	22	for	for	ADP
ftr-368	237	23	personal	personal	ADJ
ftr-368	237	24	services	service	NOUN
ftr-368	237	25	but	but	CCONJ
ftr-368	237	26	rather	rather	ADV
ftr-368	237	27	for	for	ADP
ftr-368	237	28	the	the	DET
ftr-368	237	29	sale	sale	NOUN
ftr-368	237	30	of	of	ADP
ftr-368	237	31	a	a	DET
ftr-368	237	32	property	property	NOUN
ftr-368	237	33	right	right	NOUN
ftr-368	237	34	(	(	PUNCT
ftr-368	237	35	for	for	ADP
ftr-368	237	36	reasons	reason	NOUN
ftr-368	237	37	that	that	PRON
ftr-368	237	38	are	be	AUX
ftr-368	237	39	explained	explain	VERB
ftr-368	237	40	more	more	ADV
ftr-368	237	41	fully	fully	ADV
ftr-368	237	42	below	below	ADV
ftr-368	237	43	)	)	PUNCT
ftr-368	237	44	.	.	PUNCT
ftr-368	238	1	today	today	NOUN
ftr-368	238	2	,	,	PUNCT
ftr-368	238	3	this	this	DET
ftr-368	238	4	type	type	NOUN
ftr-368	238	5	of	of	ADP
ftr-368	238	6	arrangement	arrangement	NOUN
ftr-368	238	7	would	would	AUX
ftr-368	238	8	be	be	AUX
ftr-368	238	9	governed	govern	VERB
ftr-368	238	10	by	by	ADP
ftr-368	238	11	2004	2004	NUM
ftr-368	238	12	-	-	SYM
ftr-368	238	13	34	34	NUM
ftr-368	238	14	,	,	PUNCT
ftr-368	238	15	which	which	PRON
ftr-368	238	16	clearly	clearly	ADV
ftr-368	238	17	covers	cover	VERB
ftr-368	238	18	more	more	ADJ
ftr-368	238	19	than	than	ADP
ftr-368	238	20	just	just	ADV
ftr-368	238	21	service	service	NOUN
ftr-368	238	22	income	income	NOUN
ftr-368	238	23	.	.	PUNCT
ftr-368	239	1	38	38	NUM
ftr-368	239	2	.	.	PUNCT
ftr-368	240	1	zimbalist	zimbalist	NOUN
ftr-368	240	2	,	,	PUNCT
ftr-368	240	3	supra	supra	PROPN
ftr-368	240	4	note	note	NOUN
ftr-368	240	5	2	2	NUM
ftr-368	240	6	,	,	PUNCT
ftr-368	240	7	at	at	ADP
ftr-368	240	8	149	149	NUM
ftr-368	240	9	.	.	PUNCT
ftr-368	240	10	39	39	NUM
ftr-368	240	11	.	.	PUNCT
ftr-368	241	1	in	in	ADP
ftr-368	241	2	2005	2005	NUM
ftr-368	241	3	,	,	PUNCT
ftr-368	241	4	mlb	mlb	PROPN
ftr-368	241	5	signed	sign	VERB
ftr-368	241	6	an	an	DET
ftr-368	241	7	8	8	NUM
ftr-368	241	8	-	-	PUNCT
ftr-368	241	9	year	year	NOUN
ftr-368	241	10	extension	extension	NOUN
ftr-368	241	11	with	with	ADP
ftr-368	241	12	espn	espn	PROPN
ftr-368	241	13	for	for	ADP
ftr-368	241	14	an	an	DET
ftr-368	241	15	estimated	estimate	VERB
ftr-368	241	16	$	$	SYM
ftr-368	241	17	2.368	2.368	NUM
ftr-368	241	18	billion	billion	NUM
ftr-368	241	19	for	for	ADP
ftr-368	241	20	the	the	DET
ftr-368	241	21	right	right	NOUN
ftr-368	241	22	to	to	PART
ftr-368	241	23	nationally	nationally	ADV
ftr-368	241	24	broadcast	broadcast	VERB
ftr-368	241	25	various	various	ADJ
ftr-368	241	26	games	game	NOUN
ftr-368	241	27	each	each	DET
ftr-368	241	28	week	week	NOUN
ftr-368	241	29	.	.	PUNCT
ftr-368	242	1	the	the	DET
ftr-368	242	2	nfl	nfl	PROPN
ftr-368	242	3	’s	’s	PART
ftr-368	242	4	current	current	ADJ
ftr-368	242	5	television	television	NOUN
ftr-368	242	6	contracts	contract	NOUN
ftr-368	242	7	with	with	ADP
ftr-368	242	8	cbs	cbs	PROPN
ftr-368	242	9	,	,	PUNCT
ftr-368	242	10	fox	fox	PROPN
ftr-368	242	11	,	,	PUNCT
ftr-368	242	12	espn	espn	PROPN
ftr-368	242	13	and	and	CCONJ
ftr-368	242	14	nbc	nbc	PROPN
ftr-368	242	15	generate	generate	VERB
ftr-368	242	16	revenue	revenue	NOUN
ftr-368	242	17	of	of	ADP
ftr-368	242	18	approximately	approximately	ADV
ftr-368	242	19	$	$	SYM
ftr-368	242	20	3.7	3.7	NUM
ftr-368	242	21	billion	billion	NUM
ftr-368	242	22	annually	annually	ADV
ftr-368	242	23	,	,	PUNCT
ftr-368	242	24	which	which	PRON
ftr-368	242	25	computes	compute	VERB
ftr-368	242	26	to	to	ADP
ftr-368	242	27	approximately	approximately	ADV
ftr-368	242	28	$	$	SYM
ftr-368	242	29	115	115	NUM
ftr-368	242	30	million	million	NUM
ftr-368	242	31	per	per	ADP
ftr-368	242	32	year	year	NOUN
ftr-368	242	33	for	for	ADP
ftr-368	242	34	each	each	PRON
ftr-368	242	35	of	of	ADP
ftr-368	242	36	the	the	DET
ftr-368	242	37	32	32	NUM
ftr-368	242	38	nfl	nfl	PROPN
ftr-368	242	39	franchises	franchise	NOUN
ftr-368	242	40	,	,	PUNCT
ftr-368	242	41	which	which	PRON
ftr-368	242	42	in	in	ADP
ftr-368	242	43	most	most	ADJ
ftr-368	242	44	cases	case	NOUN
ftr-368	242	45	is	be	AUX
ftr-368	242	46	a	a	DET
ftr-368	242	47	majority	majority	NOUN
ftr-368	242	48	of	of	ADP
ftr-368	242	49	the	the	DET
ftr-368	242	50	team	team	NOUN
ftr-368	242	51	’s	’s	PART
ftr-368	242	52	revenue	revenue	NOUN
ftr-368	242	53	.	.	PUNCT
ftr-368	243	1	see	see	VERB
ftr-368	243	2	roger	roger	PROPN
ftr-368	243	3	noll	noll	PROPN
ftr-368	243	4	,	,	PUNCT
ftr-368	243	5	the	the	DET
ftr-368	243	6	economics	economic	NOUN
ftr-368	243	7	of	of	ADP
ftr-368	243	8	sports	sport	NOUN
ftr-368	243	9	leagues	league	NOUN
ftr-368	243	10	,	,	PUNCT
ftr-368	243	11	law	law	NOUN
ftr-368	243	12	of	of	ADP
ftr-368	243	13	professional	professional	ADJ
ftr-368	243	14	and	and	CCONJ
ftr-368	243	15	amateur	amateur	ADJ
ftr-368	243	16	sports	sport	NOUN
ftr-368	243	17	,	,	PUNCT
ftr-368	243	18	at	at	ADP
ftr-368	243	19	17.8	17.8	NUM
ftr-368	243	20	;	;	PUNCT
ftr-368	243	21	bill	bill	PROPN
ftr-368	243	22	griffith	griffith	PROPN
ftr-368	243	23	,	,	PUNCT
ftr-368	243	24	baseball	baseball	PROPN
ftr-368	243	25	,	,	PUNCT
ftr-368	243	26	espn	espn	PROPN
ftr-368	243	27	renew	renew	VERB
ftr-368	243	28	contract	contract	NOUN
ftr-368	243	29	,	,	PUNCT
ftr-368	243	30	boston	boston	PROPN
ftr-368	243	31	globe	globe	PROPN
ftr-368	243	32	,	,	PUNCT
ftr-368	243	33	sept	sept	PROPN
ftr-368	243	34	.	.	PROPN
ftr-368	243	35	15	15	NUM
ftr-368	243	36	,	,	PUNCT
ftr-368	243	37	2005	2005	NUM
ftr-368	243	38	;	;	PUNCT
ftr-368	243	39	late	late	ADJ
ftr-368	243	40	season	season	NOUN
ftr-368	243	41	games	game	NOUN
ftr-368	243	42	can	can	AUX
ftr-368	243	43	be	be	AUX
ftr-368	243	44	moved	move	VERB
ftr-368	243	45	to	to	ADP
ftr-368	243	46	monday	monday	PROPN
ftr-368	243	47	nights	night	NOUN
ftr-368	243	48	,	,	PUNCT
ftr-368	243	49	available	available	ADJ
ftr-368	243	50	at	at	ADP
ftr-368	243	51	http://www.espn.com/nfl/news/story?id=1918761	http://www.espn.com/nfl/news/story?id=1918761	PROPN
ftr-368	243	52	.	.	PUNCT
ftr-368	244	1	40	40	NUM
ftr-368	244	2	.	.	PUNCT
ftr-368	245	1	mssp	mssp	PROPN
ftr-368	245	2	,	,	PUNCT
ftr-368	245	3	supra	supra	PROPN
ftr-368	245	4	note	note	NOUN
ftr-368	245	5	3	3	NUM
ftr-368	245	6	,	,	PUNCT
ftr-368	245	7	at	at	ADP
ftr-368	245	8	4	4	NUM
ftr-368	245	9	-	-	SYM
ftr-368	245	10	3	3	NUM
ftr-368	245	11	.	.	NOUN
ftr-368	245	12	2008	2008	NUM
ftr-368	245	13	]	]	PUNCT
ftr-368	246	1	taxing	tax	VERB
ftr-368	246	2	the	the	DET
ftr-368	246	3	business	business	NOUN
ftr-368	246	4	of	of	ADP
ftr-368	246	5	sports	sport	NOUN
ftr-368	246	6	173	173	NUM
ftr-368	246	7	under	under	ADP
ftr-368	246	8	section	section	NOUN
ftr-368	246	9	4.01	4.01	NUM
ftr-368	246	10	of	of	ADP
ftr-368	246	11	2004	2004	NUM
ftr-368	246	12	-	-	SYM
ftr-368	246	13	34	34	NUM
ftr-368	246	14	,	,	PUNCT
ftr-368	246	15	the	the	DET
ftr-368	246	16	$	$	SYM
ftr-368	246	17	7.5	7.5	NUM
ftr-368	246	18	million	million	NUM
ftr-368	246	19	payment	payment	NOUN
ftr-368	246	20	is	be	AUX
ftr-368	246	21	an	an	DET
ftr-368	246	22	advance	advance	NOUN
ftr-368	246	23	payment	payment	NOUN
ftr-368	246	24	,	,	PUNCT
ftr-368	246	25	and	and	CCONJ
ftr-368	246	26	the	the	DET
ftr-368	246	27	taxpayer	taxpayer	NOUN
ftr-368	246	28	may	may	AUX
ftr-368	246	29	defer	defer	VERB
ftr-368	246	30	its	its	PRON
ftr-368	246	31	inclusion	inclusion	NOUN
ftr-368	246	32	until	until	ADP
ftr-368	246	33	tax	tax	NOUN
ftr-368	246	34	year	year	NOUN
ftr-368	246	35	1994	1994	NUM
ftr-368	246	36	.	.	PUNCT
ftr-368	247	1	similarly	similarly	ADV
ftr-368	247	2	,	,	PUNCT
ftr-368	247	3	if	if	SCONJ
ftr-368	247	4	the	the	DET
ftr-368	247	5	payments	payment	NOUN
ftr-368	247	6	were	be	AUX
ftr-368	247	7	to	to	PART
ftr-368	247	8	be	be	AUX
ftr-368	247	9	made	make	VERB
ftr-368	247	10	in	in	ADP
ftr-368	247	11	full	full	ADJ
ftr-368	247	12	annual	annual	ADJ
ftr-368	247	13	installments	installment	NOUN
ftr-368	247	14	payable	payable	ADJ
ftr-368	247	15	on	on	ADP
ftr-368	247	16	october	october	PROPN
ftr-368	247	17	1	1	NUM
ftr-368	247	18	of	of	ADP
ftr-368	247	19	each	each	DET
ftr-368	247	20	year	year	NOUN
ftr-368	247	21	,	,	PUNCT
ftr-368	247	22	the	the	DET
ftr-368	247	23	taxpayer	taxpayer	NOUN
ftr-368	247	24	would	would	AUX
ftr-368	247	25	likely	likely	ADV
ftr-368	247	26	be	be	AUX
ftr-368	247	27	entitled	entitle	VERB
ftr-368	247	28	to	to	PART
ftr-368	247	29	defer	defer	VERB
ftr-368	247	30	the	the	DET
ftr-368	247	31	full	full	ADJ
ftr-368	247	32	amount	amount	NOUN
ftr-368	247	33	of	of	ADP
ftr-368	247	34	the	the	DET
ftr-368	247	35	october	october	PROPN
ftr-368	247	36	1	1	NUM
ftr-368	247	37	,	,	PUNCT
ftr-368	247	38	1993	1993	NUM
ftr-368	247	39	payment	payment	NOUN
ftr-368	247	40	until	until	ADP
ftr-368	247	41	1994	1994	NUM
ftr-368	247	42	,	,	PUNCT
ftr-368	247	43	the	the	DET
ftr-368	247	44	year	year	NOUN
ftr-368	247	45	in	in	ADP
ftr-368	247	46	which	which	PRON
ftr-368	247	47	the	the	DET
ftr-368	247	48	games	game	NOUN
ftr-368	247	49	will	will	AUX
ftr-368	247	50	be	be	AUX
ftr-368	247	51	played	play	VERB
ftr-368	247	52	and	and	CCONJ
ftr-368	247	53	the	the	DET
ftr-368	247	54	broadcasting	broadcasting	NOUN
ftr-368	247	55	revenue	revenue	NOUN
ftr-368	247	56	will	will	AUX
ftr-368	247	57	be	be	AUX
ftr-368	247	58	‘	'	PUNCT
ftr-368	247	59	earned	earn	VERB
ftr-368	247	60	’	'	PUNCT
ftr-368	247	61	pursuant	pursuant	NOUN
ftr-368	247	62	to	to	ADP
ftr-368	247	63	section	section	NOUN
ftr-368	247	64	5.02(3)(b	5.02(3)(b	PROPN
ftr-368	247	65	)	)	PUNCT
ftr-368	247	66	of	of	ADP
ftr-368	247	67	2004	2004	NUM
ftr-368	247	68	-	-	SYM
ftr-368	247	69	34	34	NUM
ftr-368	247	70	.	.	PUNCT
ftr-368	248	1	moreover	moreover	ADV
ftr-368	248	2	,	,	PUNCT
ftr-368	248	3	if	if	SCONJ
ftr-368	248	4	the	the	DET
ftr-368	248	5	franchise	franchise	NOUN
ftr-368	248	6	prepared	prepare	VERB
ftr-368	248	7	the	the	DET
ftr-368	248	8	financial	financial	ADJ
ftr-368	248	9	statements	statement	NOUN
ftr-368	248	10	described	describe	VERB
ftr-368	248	11	in	in	ADP
ftr-368	248	12	section	section	NOUN
ftr-368	248	13	4.06	4.06	NUM
ftr-368	248	14	of	of	ADP
ftr-368	248	15	200434	200434	NUM
ftr-368	248	16	,	,	PUNCT
ftr-368	248	17	and	and	CCONJ
ftr-368	248	18	recognized	recognize	VERB
ftr-368	248	19	some	some	DET
ftr-368	248	20	fraction	fraction	NOUN
ftr-368	248	21	of	of	ADP
ftr-368	248	22	the	the	DET
ftr-368	248	23	october	october	PROPN
ftr-368	248	24	1	1	NUM
ftr-368	248	25	,	,	PUNCT
ftr-368	248	26	1993	1993	NUM
ftr-368	248	27	installment	installment	NOUN
ftr-368	248	28	payment	payment	NOUN
ftr-368	248	29	in	in	ADP
ftr-368	248	30	revenue	revenue	NOUN
ftr-368	248	31	for	for	ADP
ftr-368	248	32	that	that	DET
ftr-368	248	33	year	year	NOUN
ftr-368	248	34	,	,	PUNCT
ftr-368	248	35	2004	2004	NUM
ftr-368	248	36	-	-	SYM
ftr-368	248	37	34	34	NUM
ftr-368	248	38	would	would	AUX
ftr-368	248	39	mandate	mandate	VERB
ftr-368	248	40	that	that	SCONJ
ftr-368	248	41	the	the	DET
ftr-368	248	42	same	same	ADJ
ftr-368	248	43	percentage	percentage	NOUN
ftr-368	248	44	of	of	ADP
ftr-368	248	45	such	such	ADJ
ftr-368	248	46	payment	payment	NOUN
ftr-368	248	47	be	be	AUX
ftr-368	248	48	included	include	VERB
ftr-368	248	49	in	in	ADP
ftr-368	248	50	taxable	taxable	ADJ
ftr-368	248	51	income	income	NOUN
ftr-368	248	52	for	for	ADP
ftr-368	248	53	1993.41	1993.41	NUM
ftr-368	248	54	as	as	ADV
ftr-368	248	55	far	far	ADV
ftr-368	248	56	as	as	SCONJ
ftr-368	248	57	the	the	DET
ftr-368	248	58	broadcast	broadcast	NOUN
ftr-368	248	59	networks	network	NOUN
ftr-368	248	60	are	be	AUX
ftr-368	248	61	concerned	concern	VERB
ftr-368	248	62	,	,	PUNCT
ftr-368	248	63	the	the	DET
ftr-368	248	64	irs	irs	PROPN
ftr-368	248	65	chief	chief	ADJ
ftr-368	248	66	counsel	counsel	NOUN
ftr-368	248	67	ruled	rule	VERB
ftr-368	248	68	,	,	PUNCT
ftr-368	248	69	in	in	ADP
ftr-368	248	70	cca	cca	PROPN
ftr-368	248	71	200726023	200726023	NUM
ftr-368	248	72	(	(	PUNCT
ftr-368	248	73	may	may	AUX
ftr-368	248	74	25	25	NUM
ftr-368	248	75	,	,	PUNCT
ftr-368	248	76	2007	2007	NUM
ftr-368	248	77	)	)	PUNCT
ftr-368	248	78	,	,	PUNCT
ftr-368	248	79	that	that	PRON
ftr-368	248	80	broadcast	broadcast	NOUN
ftr-368	248	81	companies	company	NOUN
ftr-368	248	82	may	may	AUX
ftr-368	248	83	not	not	PART
ftr-368	248	84	deduct	deduct	VERB
ftr-368	248	85	the	the	DET
ftr-368	248	86	entire	entire	ADJ
ftr-368	248	87	amount	amount	NOUN
ftr-368	248	88	of	of	ADP
ftr-368	248	89	license	license	NOUN
ftr-368	248	90	fees	fee	NOUN
ftr-368	248	91	called	call	VERB
ftr-368	248	92	for	for	ADP
ftr-368	248	93	under	under	ADP
ftr-368	248	94	a	a	DET
ftr-368	248	95	sports	sport	NOUN
ftr-368	248	96	contract	contract	NOUN
ftr-368	248	97	in	in	ADP
ftr-368	248	98	the	the	DET
ftr-368	248	99	year	year	NOUN
ftr-368	248	100	the	the	DET
ftr-368	248	101	contract	contract	NOUN
ftr-368	248	102	is	be	AUX
ftr-368	248	103	signed	sign	VERB
ftr-368	248	104	.	.	PUNCT
ftr-368	249	1	section	section	NOUN
ftr-368	249	2	461	461	NUM
ftr-368	249	3	governs	govern	VERB
ftr-368	249	4	the	the	DET
ftr-368	249	5	timing	timing	NOUN
ftr-368	249	6	of	of	ADP
ftr-368	249	7	the	the	DET
ftr-368	249	8	networks	network	NOUN
ftr-368	249	9	’	'	PUNCT
ftr-368	249	10	deductions	deduction	NOUN
ftr-368	249	11	,	,	PUNCT
ftr-368	249	12	and	and	CCONJ
ftr-368	249	13	regulations	regulation	NOUN
ftr-368	249	14	section	section	VERB
ftr-368	249	15	1.461	1.461	NUM
ftr-368	249	16	-	-	SYM
ftr-368	249	17	1(a)(2	1(a)(2	NUM
ftr-368	249	18	)	)	PUNCT
ftr-368	249	19	states	state	VERB
ftr-368	249	20	that	that	SCONJ
ftr-368	249	21	under	under	ADP
ftr-368	249	22	the	the	DET
ftr-368	249	23	accrual	accrual	ADJ
ftr-368	249	24	method	method	NOUN
ftr-368	249	25	,	,	PUNCT
ftr-368	249	26	a	a	DET
ftr-368	249	27	deduction	deduction	NOUN
ftr-368	249	28	is	be	AUX
ftr-368	249	29	permitted	permit	VERB
ftr-368	249	30	only	only	ADV
ftr-368	249	31	if	if	SCONJ
ftr-368	249	32	the	the	DET
ftr-368	249	33	liability	liability	NOUN
ftr-368	249	34	is	be	AUX
ftr-368	249	35	fixed	fix	VERB
ftr-368	249	36	or	or	CCONJ
ftr-368	249	37	payment	payment	NOUN
ftr-368	249	38	is	be	AUX
ftr-368	249	39	due	due	ADJ
ftr-368	249	40	.	.	PUNCT
ftr-368	250	1	furthermore	furthermore	ADV
ftr-368	250	2	,	,	PUNCT
ftr-368	250	3	under	under	ADP
ftr-368	250	4	section	section	NOUN
ftr-368	250	5	461(h	461(h	PROPN
ftr-368	250	6	)	)	PUNCT
ftr-368	250	7	,	,	PUNCT
ftr-368	250	8	economic	economic	ADJ
ftr-368	250	9	performance	performance	NOUN
ftr-368	250	10	does	do	AUX
ftr-368	250	11	not	not	PART
ftr-368	250	12	occur	occur	VERB
ftr-368	250	13	until	until	SCONJ
ftr-368	250	14	the	the	DET
ftr-368	250	15	sports	sport	NOUN
ftr-368	250	16	league	league	NOUN
ftr-368	250	17	provides	provide	VERB
ftr-368	250	18	the	the	DET
ftr-368	250	19	network	network	NOUN
ftr-368	250	20	with	with	ADP
ftr-368	250	21	the	the	DET
ftr-368	250	22	“	"	PUNCT
ftr-368	250	23	property	property	NOUN
ftr-368	250	24	”	"	PUNCT
ftr-368	250	25	represented	represent	VERB
ftr-368	250	26	by	by	ADP
ftr-368	250	27	the	the	DET
ftr-368	250	28	right	right	NOUN
ftr-368	250	29	to	to	PART
ftr-368	250	30	air	air	VERB
ftr-368	250	31	the	the	DET
ftr-368	250	32	game	game	NOUN
ftr-368	250	33	broadcasts	broadcast	NOUN
ftr-368	250	34	.	.	PUNCT
ftr-368	251	1	since	since	SCONJ
ftr-368	251	2	these	these	DET
ftr-368	251	3	agreements	agreement	NOUN
ftr-368	251	4	usually	usually	ADV
ftr-368	251	5	cover	cover	VERB
ftr-368	251	6	multiple	multiple	ADJ
ftr-368	251	7	sports	sport	NOUN
ftr-368	251	8	seasons	season	NOUN
ftr-368	251	9	,	,	PUNCT
ftr-368	251	10	the	the	DET
ftr-368	251	11	entire	entire	ADJ
ftr-368	251	12	fee	fee	NOUN
ftr-368	251	13	liability	liability	NOUN
ftr-368	251	14	is	be	AUX
ftr-368	251	15	not	not	PART
ftr-368	251	16	incurred	incur	VERB
ftr-368	251	17	,	,	PUNCT
ftr-368	251	18	for	for	ADP
ftr-368	251	19	the	the	DET
ftr-368	251	20	purposes	purpose	NOUN
ftr-368	251	21	of	of	ADP
ftr-368	251	22	the	the	DET
ftr-368	251	23	accrual	accrual	ADJ
ftr-368	251	24	method	method	NOUN
ftr-368	251	25	,	,	PUNCT
ftr-368	251	26	in	in	ADP
ftr-368	251	27	the	the	DET
ftr-368	251	28	year	year	NOUN
ftr-368	251	29	the	the	DET
ftr-368	251	30	contract	contract	NOUN
ftr-368	251	31	is	be	AUX
ftr-368	251	32	entered	enter	VERB
ftr-368	251	33	into	into	ADP
ftr-368	251	34	.	.	PUNCT
ftr-368	252	1	it	it	PRON
ftr-368	252	2	is	be	AUX
ftr-368	252	3	the	the	DET
ftr-368	252	4	party	party	NOUN
ftr-368	252	5	’s	’s	PART
ftr-368	252	6	performance	performance	NOUN
ftr-368	252	7	,	,	PUNCT
ftr-368	252	8	and	and	CCONJ
ftr-368	252	9	not	not	PART
ftr-368	252	10	the	the	DET
ftr-368	252	11	mere	mere	ADJ
ftr-368	252	12	execution	execution	NOUN
ftr-368	252	13	of	of	ADP
ftr-368	252	14	the	the	DET
ftr-368	252	15	contract	contract	NOUN
ftr-368	252	16	,	,	PUNCT
ftr-368	252	17	that	that	PRON
ftr-368	252	18	establishes	establish	VERB
ftr-368	252	19	the	the	DET
ftr-368	252	20	fact	fact	NOUN
ftr-368	252	21	of	of	ADP
ftr-368	252	22	the	the	DET
ftr-368	252	23	liability	liability	NOUN
ftr-368	252	24	.	.	PUNCT
ftr-368	253	1	2	2	X
ftr-368	253	2	.	.	X
ftr-368	253	3	property	property	NOUN
ftr-368	253	4	rights	right	NOUN
ftr-368	253	5	or	or	CCONJ
ftr-368	253	6	services	service	NOUN
ftr-368	253	7	?	?	PUNCT
ftr-368	254	1	on	on	ADP
ftr-368	254	2	its	its	PRON
ftr-368	254	3	terms	term	NOUN
ftr-368	254	4	,	,	PUNCT
ftr-368	254	5	rev	rev	PROPN
ftr-368	254	6	.	.	PROPN
ftr-368	254	7	proc	proc	PROPN
ftr-368	254	8	.	.	PUNCT
ftr-368	255	1	71	71	NUM
ftr-368	255	2	-	-	SYM
ftr-368	255	3	21	21	NUM
ftr-368	255	4	was	be	AUX
ftr-368	255	5	limited	limit	VERB
ftr-368	255	6	to	to	ADP
ftr-368	255	7	prepayments	prepayment	NOUN
ftr-368	255	8	for	for	ADP
ftr-368	255	9	“	"	PUNCT
ftr-368	255	10	services	service	NOUN
ftr-368	255	11	.	.	PUNCT
ftr-368	255	12	”	"	PUNCT
ftr-368	256	1	under	under	ADP
ftr-368	256	2	that	that	DET
ftr-368	256	3	ruling	ruling	NOUN
ftr-368	256	4	,	,	PUNCT
ftr-368	256	5	the	the	DET
ftr-368	256	6	irs	irs	PROPN
ftr-368	256	7	’s	’s	PART
ftr-368	256	8	audit	audit	NOUN
ftr-368	256	9	posture	posture	NOUN
ftr-368	256	10	called	call	VERB
ftr-368	256	11	for	for	ADP
ftr-368	256	12	a	a	DET
ftr-368	256	13	threshold	threshold	NOUN
ftr-368	256	14	determination	determination	NOUN
ftr-368	256	15	of	of	ADP
ftr-368	256	16	whether	whether	SCONJ
ftr-368	256	17	the	the	DET
ftr-368	256	18	prepayment	prepayment	NOUN
ftr-368	256	19	was	be	AUX
ftr-368	256	20	in	in	ADP
ftr-368	256	21	exchange	exchange	NOUN
ftr-368	256	22	for	for	ADP
ftr-368	256	23	services	service	NOUN
ftr-368	256	24	or	or	CCONJ
ftr-368	256	25	some	some	DET
ftr-368	256	26	other	other	ADJ
ftr-368	256	27	tangible	tangible	ADJ
ftr-368	256	28	or	or	CCONJ
ftr-368	256	29	intangible	intangible	ADJ
ftr-368	256	30	property	property	NOUN
ftr-368	256	31	right	right	NOUN
ftr-368	256	32	.	.	PUNCT
ftr-368	257	1	specifically	specifically	ADV
ftr-368	257	2	,	,	PUNCT
ftr-368	257	3	“	"	PUNCT
ftr-368	257	4	[	[	X
ftr-368	257	5	s]ince	s]ince	NOUN
ftr-368	257	6	a	a	DET
ftr-368	257	7	tax	tax	NOUN
ftr-368	257	8	distinction	distinction	NOUN
ftr-368	257	9	is	be	AUX
ftr-368	257	10	made	make	VERB
ftr-368	257	11	for	for	ADP
ftr-368	257	12	advance	advance	NOUN
ftr-368	257	13	payments	payment	NOUN
ftr-368	257	14	for	for	ADP
ftr-368	257	15	services	service	NOUN
ftr-368	257	16	and	and	CCONJ
ftr-368	257	17	advance	advance	NOUN
ftr-368	257	18	payments	payment	NOUN
ftr-368	257	19	for	for	ADP
ftr-368	257	20	property	property	NOUN
ftr-368	257	21	rights	right	NOUN
ftr-368	257	22	,	,	PUNCT
ftr-368	257	23	the	the	DET
ftr-368	257	24	nature	nature	NOUN
ftr-368	257	25	of	of	ADP
ftr-368	257	26	the	the	DET
ftr-368	257	27	advance	advance	NOUN
ftr-368	257	28	payments	payment	NOUN
ftr-368	257	29	in	in	ADP
ftr-368	257	30	question	question	NOUN
ftr-368	257	31	needs	need	NOUN
ftr-368	257	32	to	to	PART
ftr-368	257	33	be	be	AUX
ftr-368	257	34	determined	determine	VERB
ftr-368	257	35	.	.	PUNCT
ftr-368	258	1	”42	”42	VERB
ftr-368	258	2	as	as	ADP
ftr-368	258	3	in	in	ADP
ftr-368	258	4	the	the	DET
ftr-368	258	5	broadcasting	broadcasting	NOUN
ftr-368	258	6	example	example	NOUN
ftr-368	258	7	described	describe	VERB
ftr-368	258	8	above	above	ADV
ftr-368	258	9	,	,	PUNCT
ftr-368	258	10	if	if	SCONJ
ftr-368	258	11	a	a	DET
ftr-368	258	12	payment	payment	NOUN
ftr-368	258	13	was	be	AUX
ftr-368	258	14	adjudged	adjudge	VERB
ftr-368	258	15	to	to	PART
ftr-368	258	16	be	be	AUX
ftr-368	258	17	in	in	ADP
ftr-368	258	18	exchange	exchange	NOUN
ftr-368	258	19	for	for	ADP
ftr-368	258	20	a	a	DET
ftr-368	258	21	property	property	NOUN
ftr-368	258	22	right	right	NOUN
ftr-368	258	23	of	of	ADP
ftr-368	258	24	some	some	DET
ftr-368	258	25	sort	sort	NOUN
ftr-368	258	26	,	,	PUNCT
ftr-368	258	27	the	the	DET
ftr-368	258	28	taxpayer	taxpayer	NOUN
ftr-368	258	29	was	be	AUX
ftr-368	258	30	precluded	preclude	VERB
ftr-368	258	31	from	from	ADP
ftr-368	258	32	relying	rely	VERB
ftr-368	258	33	upon	upon	SCONJ
ftr-368	258	34	the	the	DET
ftr-368	258	35	special	special	ADJ
ftr-368	258	36	deferral	deferral	ADJ
ftr-368	258	37	privilege	privilege	NOUN
ftr-368	258	38	of	of	ADP
ftr-368	258	39	rev	rev	PROPN
ftr-368	258	40	.	.	PROPN
ftr-368	258	41	proc	proc	PROPN
ftr-368	258	42	.	.	PUNCT
ftr-368	259	1	71	71	NUM
ftr-368	259	2	-	-	SYM
ftr-368	259	3	21	21	NUM
ftr-368	259	4	and	and	CCONJ
ftr-368	259	5	instead	instead	ADV
ftr-368	259	6	was	be	AUX
ftr-368	259	7	subjected	subject	VERB
ftr-368	259	8	to	to	ADP
ftr-368	259	9	the	the	DET
ftr-368	259	10	section	section	NOUN
ftr-368	259	11	451	451	NUM
ftr-368	259	12	baseline	baseline	NOUN
ftr-368	259	13	of	of	ADP
ftr-368	259	14	current	current	ADJ
ftr-368	259	15	inclusion	inclusion	NOUN
ftr-368	259	16	,	,	PUNCT
ftr-368	259	17	where	where	SCONJ
ftr-368	259	18	s	s	X
ftr-368	259	19	/	/	SYM
ftr-368	259	20	he	he	PRON
ftr-368	259	21	faced	face	VERB
ftr-368	259	22	a	a	DET
ftr-368	259	23	strong	strong	ADJ
ftr-368	259	24	presumption	presumption	NOUN
ftr-368	259	25	of	of	ADP
ftr-368	259	26	non	non	ADJ
ftr-368	259	27	-	-	ADJ
ftr-368	259	28	deferral	deferral	ADJ
ftr-368	259	29	.	.	PUNCT
ftr-368	260	1	41	41	NUM
ftr-368	260	2	.	.	PUNCT
ftr-368	261	1	2004	2004	NUM
ftr-368	261	2	-	-	SYM
ftr-368	261	3	34	34	NUM
ftr-368	261	4	,	,	PUNCT
ftr-368	261	5	§	§	PROPN
ftr-368	261	6	5.03	5.03	NUM
ftr-368	261	7	,	,	PUNCT
ftr-368	261	8	ex	ex	NOUN
ftr-368	261	9	.	.	NOUN
ftr-368	261	10	15	15	NUM
ftr-368	261	11	.	.	X
ftr-368	261	12	42	42	NUM
ftr-368	261	13	.	.	PUNCT
ftr-368	262	1	mssp	mssp	PROPN
ftr-368	262	2	,	,	PUNCT
ftr-368	262	3	supra	supra	PROPN
ftr-368	262	4	note	note	NOUN
ftr-368	262	5	3	3	NUM
ftr-368	262	6	,	,	PUNCT
ftr-368	262	7	at	at	ADP
ftr-368	262	8	3	3	NUM
ftr-368	262	9	-	-	SYM
ftr-368	262	10	6	6	NUM
ftr-368	262	11	.	.	NUM
ftr-368	262	12	174	174	NUM
ftr-368	262	13	florida	florida	PROPN
ftr-368	262	14	tax	tax	NOUN
ftr-368	262	15	review	review	NOUN
ftr-368	262	16	[	[	X
ftr-368	262	17	vol	vol	NOUN
ftr-368	262	18	.	.	PUNCT
ftr-368	262	19	9:3	9:3	NUM
ftr-368	263	1	the	the	DET
ftr-368	263	2	irs	irs	PROPN
ftr-368	263	3	generally	generally	ADV
ftr-368	263	4	permitted	permit	VERB
ftr-368	263	5	taxpayer	taxpayer	NOUN
ftr-368	263	6	reliance	reliance	NOUN
ftr-368	263	7	on	on	ADP
ftr-368	263	8	rev	rev	PROPN
ftr-368	263	9	.	.	PROPN
ftr-368	263	10	proc	proc	PROPN
ftr-368	263	11	.	.	PUNCT
ftr-368	264	1	71	71	NUM
ftr-368	264	2	-	-	SYM
ftr-368	264	3	21	21	NUM
ftr-368	264	4	with	with	ADP
ftr-368	264	5	respect	respect	NOUN
ftr-368	264	6	to	to	ADP
ftr-368	264	7	the	the	DET
ftr-368	264	8	advance	advance	NOUN
ftr-368	264	9	payment	payment	NOUN
ftr-368	264	10	of	of	ADP
ftr-368	264	11	sponsorship	sponsorship	NOUN
ftr-368	264	12	fees	fee	NOUN
ftr-368	264	13	.	.	PUNCT
ftr-368	265	1	in	in	ADP
ftr-368	265	2	the	the	DET
ftr-368	265	3	mssp	mssp	NOUN
ftr-368	265	4	,	,	PUNCT
ftr-368	265	5	the	the	DET
ftr-368	265	6	service	service	NOUN
ftr-368	265	7	cited	cite	VERB
ftr-368	265	8	t.f.h	t.f.h	PROPN
ftr-368	265	9	.	.	PUNCT
ftr-368	265	10	,43	,43	PUNCT
ftr-368	265	11	a	a	DET
ftr-368	265	12	case	case	NOUN
ftr-368	265	13	holding	hold	VERB
ftr-368	265	14	that	that	SCONJ
ftr-368	265	15	a	a	DET
ftr-368	265	16	taxpayer	taxpayer	NOUN
ftr-368	265	17	must	must	AUX
ftr-368	265	18	include	include	VERB
ftr-368	265	19	in	in	ADP
ftr-368	265	20	income	income	NOUN
ftr-368	265	21	the	the	DET
ftr-368	265	22	value	value	NOUN
ftr-368	265	23	of	of	ADP
ftr-368	265	24	property	property	NOUN
ftr-368	265	25	received	receive	VERB
ftr-368	265	26	(	(	PUNCT
ftr-368	265	27	in	in	ADP
ftr-368	265	28	this	this	DET
ftr-368	265	29	case	case	NOUN
ftr-368	265	30	,	,	PUNCT
ftr-368	265	31	in	in	ADP
ftr-368	265	32	the	the	DET
ftr-368	265	33	form	form	NOUN
ftr-368	265	34	of	of	ADP
ftr-368	265	35	a	a	DET
ftr-368	265	36	reduction	reduction	NOUN
ftr-368	265	37	in	in	ADP
ftr-368	265	38	purchase	purchase	NOUN
ftr-368	265	39	price	price	NOUN
ftr-368	265	40	)	)	PUNCT
ftr-368	265	41	in	in	ADP
ftr-368	265	42	exchange	exchange	NOUN
ftr-368	265	43	for	for	ADP
ftr-368	265	44	advertising	advertising	NOUN
ftr-368	265	45	to	to	PART
ftr-368	265	46	be	be	AUX
ftr-368	265	47	supplied	supply	VERB
ftr-368	265	48	in	in	ADP
ftr-368	265	49	the	the	DET
ftr-368	265	50	future	future	NOUN
ftr-368	265	51	.	.	PUNCT
ftr-368	266	1	t.f.h	t.f.h	PROPN
ftr-368	266	2	.	.	PROPN
ftr-368	266	3	assumed	assume	VERB
ftr-368	266	4	without	without	ADP
ftr-368	266	5	much	much	ADJ
ftr-368	266	6	analysis	analysis	NOUN
ftr-368	266	7	that	that	SCONJ
ftr-368	266	8	“	"	PUNCT
ftr-368	266	9	advertising	advertising	NOUN
ftr-368	266	10	is	be	AUX
ftr-368	266	11	considered	consider	VERB
ftr-368	266	12	a	a	DET
ftr-368	266	13	service	service	NOUN
ftr-368	266	14	.	.	PUNCT
ftr-368	266	15	”	"	PUNCT
ftr-368	267	1	notably	notably	ADV
ftr-368	267	2	,	,	PUNCT
ftr-368	267	3	most	most	ADJ
ftr-368	267	4	sports	sport	NOUN
ftr-368	267	5	sponsorship	sponsorship	NOUN
ftr-368	267	6	agreements	agreement	NOUN
ftr-368	267	7	provide	provide	VERB
ftr-368	267	8	for	for	ADP
ftr-368	267	9	an	an	DET
ftr-368	267	10	elaborate	elaborate	ADJ
ftr-368	267	11	hybrid	hybrid	NOUN
ftr-368	267	12	of	of	ADP
ftr-368	267	13	“	"	PUNCT
ftr-368	267	14	services	service	NOUN
ftr-368	267	15	”	"	PUNCT
ftr-368	267	16	and	and	CCONJ
ftr-368	267	17	rights	right	NOUN
ftr-368	267	18	.	.	PUNCT
ftr-368	268	1	for	for	ADP
ftr-368	268	2	example	example	NOUN
ftr-368	268	3	,	,	PUNCT
ftr-368	268	4	the	the	DET
ftr-368	268	5	jones	jones	PROPN
ftr-368	268	6	soda	soda	PROPN
ftr-368	268	7	/	/	SYM
ftr-368	268	8	seahawks	seahawks	PROPN
ftr-368	268	9	agreement	agreement	NOUN
ftr-368	268	10	purports	purport	NOUN
ftr-368	268	11	to	to	PART
ftr-368	268	12	grant	grant	VERB
ftr-368	268	13	to	to	ADP
ftr-368	268	14	the	the	DET
ftr-368	268	15	sponsor	sponsor	NOUN
ftr-368	268	16	certain	certain	ADJ
ftr-368	268	17	“	"	PUNCT
ftr-368	268	18	beverage	beverage	NOUN
ftr-368	268	19	availability	availability	NOUN
ftr-368	268	20	rights	right	NOUN
ftr-368	268	21	”	"	PUNCT
ftr-368	268	22	at	at	ADP
ftr-368	268	23	the	the	DET
ftr-368	268	24	stadium	stadium	NOUN
ftr-368	268	25	,	,	PUNCT
ftr-368	268	26	including	include	VERB
ftr-368	268	27	the	the	DET
ftr-368	268	28	right	right	NOUN
ftr-368	268	29	to	to	PART
ftr-368	268	30	be	be	AUX
ftr-368	268	31	the	the	DET
ftr-368	268	32	exclusive	exclusive	ADJ
ftr-368	268	33	beverage	beverage	NOUN
ftr-368	268	34	concession	concession	NOUN
ftr-368	268	35	sold	sell	VERB
ftr-368	268	36	at	at	ADP
ftr-368	268	37	specified	specify	VERB
ftr-368	268	38	sporting	sporting	NOUN
ftr-368	268	39	events	event	NOUN
ftr-368	268	40	.	.	PUNCT
ftr-368	269	1	jones	jones	PROPN
ftr-368	269	2	is	be	AUX
ftr-368	269	3	also	also	ADV
ftr-368	269	4	entitled	entitle	VERB
ftr-368	269	5	to	to	PART
ftr-368	269	6	merchandise	merchandise	VERB
ftr-368	269	7	its	its	PRON
ftr-368	269	8	products	product	NOUN
ftr-368	269	9	at	at	ADP
ftr-368	269	10	seahawks	seahawks	PROPN
ftr-368	269	11	football	football	NOUN
ftr-368	269	12	games	game	NOUN
ftr-368	269	13	,	,	PUNCT
ftr-368	269	14	and	and	CCONJ
ftr-368	269	15	to	to	PART
ftr-368	269	16	promote	promote	VERB
ftr-368	269	17	its	its	PRON
ftr-368	269	18	strategic	strategic	ADJ
ftr-368	269	19	sponsorship	sponsorship	NOUN
ftr-368	269	20	relationship	relationship	NOUN
ftr-368	269	21	with	with	ADP
ftr-368	269	22	the	the	DET
ftr-368	269	23	team	team	NOUN
ftr-368	269	24	.	.	PUNCT
ftr-368	270	1	in	in	ADP
ftr-368	270	2	addition	addition	NOUN
ftr-368	270	3	,	,	PUNCT
ftr-368	270	4	the	the	DET
ftr-368	270	5	seahawks	seahawk	NOUN
ftr-368	270	6	have	have	AUX
ftr-368	270	7	granted	grant	VERB
ftr-368	270	8	jones	jones	PROPN
ftr-368	270	9	the	the	DET
ftr-368	270	10	right	right	NOUN
ftr-368	270	11	to	to	PART
ftr-368	270	12	use	use	VERB
ftr-368	270	13	its	its	PRON
ftr-368	270	14	team	team	NOUN
ftr-368	270	15	logo	logo	NOUN
ftr-368	270	16	and	and	CCONJ
ftr-368	270	17	other	other	ADJ
ftr-368	270	18	trademarks	trademark	NOUN
ftr-368	270	19	on	on	ADP
ftr-368	270	20	beverage	beverage	NOUN
ftr-368	270	21	containers	container	NOUN
ftr-368	270	22	.	.	PUNCT
ftr-368	271	1	as	as	ADP
ftr-368	271	2	for	for	ADP
ftr-368	271	3	billboards	billboard	NOUN
ftr-368	271	4	and	and	CCONJ
ftr-368	271	5	signage	signage	NOUN
ftr-368	271	6	,	,	PUNCT
ftr-368	271	7	section	section	NOUN
ftr-368	271	8	3.3	3.3	NUM
ftr-368	271	9	of	of	ADP
ftr-368	271	10	the	the	DET
ftr-368	271	11	agreement	agreement	NOUN
ftr-368	271	12	provides	provide	VERB
ftr-368	271	13	that	that	SCONJ
ftr-368	271	14	“	"	PUNCT
ftr-368	271	15	jones	jones	PROPN
ftr-368	271	16	is	be	AUX
ftr-368	271	17	entitled	entitle	VERB
ftr-368	271	18	to	to	PART
ftr-368	271	19	have	have	VERB
ftr-368	271	20	permanent	permanent	ADJ
ftr-368	271	21	signage	signage	NOUN
ftr-368	271	22	in	in	ADP
ftr-368	271	23	the	the	DET
ftr-368	271	24	[	[	X
ftr-368	271	25	stadium	stadium	NOUN
ftr-368	271	26	]	]	PUNCT
ftr-368	271	27	for	for	ADP
ftr-368	271	28	jones	jones	PROPN
ftr-368	271	29	beverages	beverage	NOUN
ftr-368	271	30	”	"	PUNCT
ftr-368	271	31	and	and	CCONJ
ftr-368	271	32	that	that	SCONJ
ftr-368	271	33	“	"	PUNCT
ftr-368	271	34	[	[	X
ftr-368	271	35	a]ny	a]ny	X
ftr-368	271	36	changes	change	NOUN
ftr-368	271	37	or	or	CCONJ
ftr-368	271	38	modifications	modification	NOUN
ftr-368	271	39	to	to	ADP
ftr-368	271	40	such	such	ADJ
ftr-368	271	41	signage	signage	NOUN
ftr-368	271	42	will	will	AUX
ftr-368	271	43	be	be	AUX
ftr-368	271	44	paid	pay	VERB
ftr-368	271	45	by	by	ADP
ftr-368	271	46	jones	jones	PROPN
ftr-368	272	1	.	.	PUNCT
ftr-368	272	2	jones	jones	PROPN
ftr-368	272	3	will	will	AUX
ftr-368	272	4	specify	specify	VERB
ftr-368	272	5	the	the	DET
ftr-368	272	6	advertising	advertising	NOUN
ftr-368	272	7	message	message	NOUN
ftr-368	272	8	and	and	CCONJ
ftr-368	272	9	graphics	graphic	NOUN
ftr-368	272	10	for	for	ADP
ftr-368	272	11	its	its	PRON
ftr-368	272	12	signage	signage	NOUN
ftr-368	272	13	.	.	PUNCT
ftr-368	273	1	all	all	DET
ftr-368	273	2	other	other	ADJ
ftr-368	273	3	aspects	aspect	NOUN
ftr-368	273	4	of	of	ADP
ftr-368	273	5	the	the	DET
ftr-368	273	6	design	design	NOUN
ftr-368	273	7	,	,	PUNCT
ftr-368	273	8	construction	construction	NOUN
ftr-368	273	9	,	,	PUNCT
ftr-368	273	10	and	and	CCONJ
ftr-368	273	11	general	general	ADJ
ftr-368	273	12	appearance	appearance	NOUN
ftr-368	273	13	of	of	ADP
ftr-368	273	14	the	the	DET
ftr-368	273	15	signage	signage	NOUN
ftr-368	273	16	must	must	AUX
ftr-368	273	17	meet	meet	VERB
ftr-368	273	18	jones	jones	PROPN
ftr-368	273	19	’s	’s	PART
ftr-368	273	20	reasonable	reasonable	ADJ
ftr-368	273	21	specifications	specification	NOUN
ftr-368	273	22	.	.	PUNCT
ftr-368	273	23	”	"	PUNCT
ftr-368	274	1	with	with	ADP
ftr-368	274	2	respect	respect	NOUN
ftr-368	274	3	to	to	ADP
ftr-368	274	4	the	the	DET
ftr-368	274	5	obligations	obligation	NOUN
ftr-368	274	6	of	of	ADP
ftr-368	274	7	the	the	DET
ftr-368	274	8	team	team	NOUN
ftr-368	274	9	,	,	PUNCT
ftr-368	274	10	section	section	NOUN
ftr-368	274	11	3.5	3.5	NUM
ftr-368	274	12	(	(	PUNCT
ftr-368	274	13	“	"	PUNCT
ftr-368	274	14	obligations	obligation	NOUN
ftr-368	274	15	to	to	PART
ftr-368	274	16	maintain	maintain	VERB
ftr-368	274	17	signage	signage	NOUN
ftr-368	274	18	”	"	PUNCT
ftr-368	274	19	)	)	PUNCT
ftr-368	274	20	states	state	VERB
ftr-368	274	21	that	that	SCONJ
ftr-368	274	22	the	the	DET
ftr-368	274	23	seahawks	seahawks	PROPN
ftr-368	274	24	“	"	PUNCT
ftr-368	274	25	will	will	AUX
ftr-368	274	26	install	install	VERB
ftr-368	274	27	and	and	CCONJ
ftr-368	274	28	maintain	maintain	VERB
ftr-368	274	29	all	all	DET
ftr-368	274	30	materials	material	NOUN
ftr-368	274	31	and	and	CCONJ
ftr-368	274	32	lighting	lighting	NOUN
ftr-368	274	33	used	use	VERB
ftr-368	274	34	for	for	ADP
ftr-368	274	35	the	the	DET
ftr-368	274	36	signage	signage	NOUN
ftr-368	274	37	…	…	PUNCT
ftr-368	274	38	and	and	CCONJ
ftr-368	274	39	the	the	DET
ftr-368	274	40	structures	structure	NOUN
ftr-368	274	41	supporting	support	VERB
ftr-368	274	42	the	the	DET
ftr-368	274	43	signage	signage	NOUN
ftr-368	274	44	”	"	PUNCT
ftr-368	274	45	and	and	CCONJ
ftr-368	274	46	“	"	PUNCT
ftr-368	274	47	repair	repair	VERB
ftr-368	274	48	any	any	DET
ftr-368	274	49	malfunction	malfunction	NOUN
ftr-368	274	50	,	,	PUNCT
ftr-368	274	51	damage	damage	NOUN
ftr-368	274	52	,	,	PUNCT
ftr-368	274	53	or	or	CCONJ
ftr-368	274	54	destruction	destruction	NOUN
ftr-368	274	55	to	to	ADP
ftr-368	274	56	the	the	DET
ftr-368	274	57	signage	signage	NOUN
ftr-368	274	58	or	or	CCONJ
ftr-368	274	59	supporting	support	VERB
ftr-368	274	60	structures	structure	NOUN
ftr-368	274	61	within	within	ADP
ftr-368	274	62	a	a	DET
ftr-368	274	63	commercially	commercially	ADV
ftr-368	274	64	reasonable	reasonable	ADJ
ftr-368	274	65	period	period	NOUN
ftr-368	274	66	.	.	PUNCT
ftr-368	275	1	all	all	DET
ftr-368	275	2	installation	installation	NOUN
ftr-368	275	3	,	,	PUNCT
ftr-368	275	4	maintenance	maintenance	NOUN
ftr-368	275	5	and	and	CCONJ
ftr-368	275	6	repair	repair	NOUN
ftr-368	275	7	will	will	AUX
ftr-368	275	8	be	be	AUX
ftr-368	275	9	at	at	ADP
ftr-368	275	10	[	[	X
ftr-368	275	11	the	the	DET
ftr-368	275	12	seahawks	seahawk	NOUN
ftr-368	275	13	’	'	PUNCT
ftr-368	275	14	]	]	PUNCT
ftr-368	275	15	expense	expense	NOUN
ftr-368	275	16	,	,	PUNCT
ftr-368	275	17	except	except	SCONJ
ftr-368	275	18	that	that	SCONJ
ftr-368	275	19	jones	jones	PROPN
ftr-368	275	20	will	will	AUX
ftr-368	275	21	pay	pay	VERB
ftr-368	275	22	the	the	DET
ftr-368	275	23	cost	cost	NOUN
ftr-368	275	24	of	of	ADP
ftr-368	275	25	installing	instal	VERB
ftr-368	275	26	any	any	DET
ftr-368	275	27	replacement	replacement	NOUN
ftr-368	275	28	signage	signage	NOUN
ftr-368	275	29	used	use	VERB
ftr-368	275	30	to	to	PART
ftr-368	275	31	modify	modify	VERB
ftr-368	275	32	jones	jones	PROPN
ftr-368	275	33	’s	’s	PART
ftr-368	275	34	initial	initial	ADJ
ftr-368	275	35	advertising	advertising	NOUN
ftr-368	275	36	message	message	NOUN
ftr-368	275	37	or	or	CCONJ
ftr-368	275	38	graphics	graphic	NOUN
ftr-368	275	39	.	.	PUNCT
ftr-368	275	40	”	"	PUNCT
ftr-368	276	1	despite	despite	SCONJ
ftr-368	276	2	the	the	DET
ftr-368	276	3	wide	wide	ADJ
ftr-368	276	4	variety	variety	NOUN
ftr-368	276	5	of	of	ADP
ftr-368	276	6	rights	right	NOUN
ftr-368	276	7	granted	grant	VERB
ftr-368	276	8	to	to	ADP
ftr-368	276	9	jones	jones	PROPN
ftr-368	276	10	under	under	ADP
ftr-368	276	11	the	the	DET
ftr-368	276	12	above	above	ADJ
ftr-368	276	13	agreement	agreement	NOUN
ftr-368	276	14	,	,	PUNCT
ftr-368	276	15	the	the	DET
ftr-368	276	16	sponsorship	sponsorship	NOUN
ftr-368	276	17	fees	fee	NOUN
ftr-368	276	18	are	be	AUX
ftr-368	276	19	not	not	PART
ftr-368	276	20	broken	break	VERB
ftr-368	276	21	out	out	ADP
ftr-368	276	22	or	or	CCONJ
ftr-368	276	23	allocated	allocate	VERB
ftr-368	276	24	to	to	ADP
ftr-368	276	25	different	different	ADJ
ftr-368	276	26	components	component	NOUN
ftr-368	276	27	of	of	ADP
ftr-368	276	28	the	the	DET
ftr-368	276	29	contract	contract	NOUN
ftr-368	276	30	.	.	PUNCT
ftr-368	277	1	thus	thus	ADV
ftr-368	277	2	,	,	PUNCT
ftr-368	277	3	it	it	PRON
ftr-368	277	4	is	be	AUX
ftr-368	277	5	not	not	PART
ftr-368	277	6	clear	clear	ADJ
ftr-368	277	7	how	how	SCONJ
ftr-368	277	8	much	much	ADJ
ftr-368	277	9	the	the	DET
ftr-368	277	10	sponsor	sponsor	NOUN
ftr-368	277	11	is	be	AUX
ftr-368	277	12	paying	pay	VERB
ftr-368	277	13	for	for	ADP
ftr-368	277	14	advertising	advertising	NOUN
ftr-368	277	15	,	,	PUNCT
ftr-368	277	16	merchandising	merchandising	NOUN
ftr-368	277	17	rights	right	NOUN
ftr-368	277	18	,	,	PUNCT
ftr-368	277	19	or	or	CCONJ
ftr-368	277	20	the	the	DET
ftr-368	277	21	exclusivity	exclusivity	NOUN
ftr-368	277	22	privilege	privilege	NOUN
ftr-368	277	23	.	.	PUNCT
ftr-368	278	1	the	the	DET
ftr-368	278	2	irs	irs	PROPN
ftr-368	278	3	does	do	AUX
ftr-368	278	4	not	not	PART
ftr-368	278	5	appear	appear	VERB
ftr-368	278	6	to	to	PART
ftr-368	278	7	have	have	AUX
ftr-368	278	8	sought	seek	VERB
ftr-368	278	9	an	an	DET
ftr-368	278	10	allocation	allocation	NOUN
ftr-368	278	11	of	of	ADP
ftr-368	278	12	sponsorship	sponsorship	NOUN
ftr-368	278	13	fees	fee	NOUN
ftr-368	278	14	in	in	ADP
ftr-368	278	15	its	its	PRON
ftr-368	278	16	audits	audits	NOUN
ftr-368	278	17	of	of	ADP
ftr-368	278	18	contracts	contract	NOUN
ftr-368	278	19	of	of	ADP
ftr-368	278	20	this	this	DET
ftr-368	278	21	type	type	NOUN
ftr-368	278	22	;	;	PUNCT
ftr-368	278	23	therefore	therefore	ADV
ftr-368	278	24	,	,	PUNCT
ftr-368	278	25	to	to	ADP
ftr-368	278	26	the	the	DET
ftr-368	278	27	extent	extent	NOUN
ftr-368	278	28	the	the	DET
ftr-368	278	29	service	service	NOUN
ftr-368	278	30	characterized	characterize	VERB
ftr-368	278	31	prepaid	prepaid	ADJ
ftr-368	278	32	sponsorship	sponsorship	NOUN
ftr-368	278	33	fees	fee	NOUN
ftr-368	278	34	as	as	ADP
ftr-368	278	35	advance	advance	NOUN
ftr-368	278	36	payments	payment	NOUN
ftr-368	278	37	for	for	ADP
ftr-368	278	38	advertising	advertising	NOUN
ftr-368	278	39	(	(	PUNCT
ftr-368	278	40	and	and	CCONJ
ftr-368	278	41	thus	thus	ADV
ftr-368	278	42	,	,	PUNCT
ftr-368	278	43	on	on	ADP
ftr-368	278	44	the	the	DET
ftr-368	278	45	authority	authority	NOUN
ftr-368	278	46	of	of	ADP
ftr-368	278	47	t.f.h	t.f.h	PROPN
ftr-368	278	48	.	.	PUNCT
ftr-368	278	49	,	,	PUNCT
ftr-368	278	50	for	for	ADP
ftr-368	278	51	“	"	PUNCT
ftr-368	278	52	services	service	NOUN
ftr-368	278	53	”	"	PUNCT
ftr-368	278	54	)	)	PUNCT
ftr-368	278	55	,	,	PUNCT
ftr-368	278	56	it	it	PRON
ftr-368	278	57	appears	appear	VERB
ftr-368	278	58	that	that	SCONJ
ftr-368	278	59	43	43	NUM
ftr-368	278	60	.	.	PUNCT
ftr-368	279	1	i	i	PRON
ftr-368	279	2	d.	d.	PROPN
ftr-368	279	3	at	at	ADP
ftr-368	279	4	3	3	NUM
ftr-368	279	5	-	-	SYM
ftr-368	279	6	3	3	NUM
ftr-368	279	7	(	(	PUNCT
ftr-368	279	8	quoting	quote	VERB
ftr-368	279	9	t.f.h	t.f.h	NOUN
ftr-368	279	10	,	,	PUNCT
ftr-368	279	11	supra	supra	ADJ
ftr-368	279	12	note	note	PROPN
ftr-368	279	13	29	29	NUM
ftr-368	279	14	,	,	PUNCT
ftr-368	279	15	at	at	ADP
ftr-368	279	16	640	640	NUM
ftr-368	279	17	)	)	PUNCT
ftr-368	279	18	.	.	PUNCT
ftr-368	280	1	2008	2008	NUM
ftr-368	280	2	]	]	PUNCT
ftr-368	281	1	taxing	tax	VERB
ftr-368	281	2	the	the	DET
ftr-368	281	3	business	business	NOUN
ftr-368	281	4	of	of	ADP
ftr-368	281	5	sports	sport	NOUN
ftr-368	281	6	175	175	NUM
ftr-368	281	7	taxpayers	taxpayer	NOUN
ftr-368	281	8	were	be	AUX
ftr-368	281	9	able	able	ADJ
ftr-368	281	10	to	to	PART
ftr-368	281	11	benefit	benefit	VERB
ftr-368	281	12	from	from	ADP
ftr-368	281	13	the	the	DET
ftr-368	281	14	deferral	deferral	ADJ
ftr-368	281	15	rules	rule	NOUN
ftr-368	281	16	of	of	ADP
ftr-368	281	17	rev	rev	PROPN
ftr-368	281	18	.	.	PROPN
ftr-368	281	19	proc	proc	PROPN
ftr-368	281	20	.	.	PUNCT
ftr-368	282	1	71	71	NUM
ftr-368	282	2	-	-	SYM
ftr-368	282	3	21	21	NUM
ftr-368	282	4	even	even	ADV
ftr-368	282	5	for	for	ADP
ftr-368	282	6	prepayments	prepayment	NOUN
ftr-368	282	7	on	on	ADP
ftr-368	282	8	various	various	ADJ
ftr-368	282	9	non	non	ADJ
ftr-368	282	10	-	-	ADJ
ftr-368	282	11	service	service	ADJ
ftr-368	282	12	items.44	items.44	NOUN
ftr-368	282	13	it	it	PRON
ftr-368	282	14	is	be	AUX
ftr-368	282	15	somewhat	somewhat	ADV
ftr-368	282	16	surprising	surprising	ADJ
ftr-368	282	17	that	that	SCONJ
ftr-368	282	18	the	the	DET
ftr-368	282	19	service	service	NOUN
ftr-368	282	20	has	have	AUX
ftr-368	282	21	not	not	PART
ftr-368	282	22	questioned	question	VERB
ftr-368	282	23	whether	whether	SCONJ
ftr-368	282	24	advertising	advertising	NOUN
ftr-368	282	25	truly	truly	ADV
ftr-368	282	26	constitutes	constitute	VERB
ftr-368	282	27	a	a	DET
ftr-368	282	28	“	"	PUNCT
ftr-368	282	29	service	service	NOUN
ftr-368	282	30	”	"	PUNCT
ftr-368	282	31	for	for	ADP
ftr-368	282	32	tax	tax	NOUN
ftr-368	282	33	purposes	purpose	NOUN
ftr-368	282	34	.	.	PUNCT
ftr-368	283	1	as	as	SCONJ
ftr-368	283	2	mentioned	mention	VERB
ftr-368	283	3	above	above	ADV
ftr-368	283	4	,	,	PUNCT
ftr-368	283	5	the	the	DET
ftr-368	283	6	tax	tax	NOUN
ftr-368	283	7	court	court	NOUN
ftr-368	283	8	in	in	ADP
ftr-368	283	9	t.f.h	t.f.h	PROPN
ftr-368	283	10	.	.	PUNCT
ftr-368	284	1	did	do	AUX
ftr-368	284	2	not	not	PART
ftr-368	284	3	provide	provide	VERB
ftr-368	284	4	an	an	DET
ftr-368	284	5	explanation	explanation	NOUN
ftr-368	284	6	for	for	ADP
ftr-368	284	7	its	its	PRON
ftr-368	284	8	conclusory	conclusory	ADJ
ftr-368	284	9	determination	determination	NOUN
ftr-368	284	10	that	that	SCONJ
ftr-368	284	11	advertising	advertising	NOUN
ftr-368	284	12	revenues	revenue	NOUN
ftr-368	284	13	were	be	AUX
ftr-368	284	14	entitled	entitle	VERB
ftr-368	284	15	to	to	ADP
ftr-368	284	16	treatment	treatment	NOUN
ftr-368	284	17	under	under	ADP
ftr-368	284	18	the	the	DET
ftr-368	284	19	special	special	ADJ
ftr-368	284	20	rules	rule	NOUN
ftr-368	284	21	for	for	ADP
ftr-368	284	22	prepaid	prepaid	ADJ
ftr-368	284	23	services	service	NOUN
ftr-368	284	24	income	income	NOUN
ftr-368	284	25	.	.	PUNCT
ftr-368	285	1	similarly	similarly	ADV
ftr-368	285	2	,	,	PUNCT
ftr-368	285	3	the	the	DET
ftr-368	285	4	service	service	NOUN
ftr-368	285	5	in	in	ADP
ftr-368	285	6	tam	tam	PROPN
ftr-368	285	7	200147032	200147032	NUM
ftr-368	285	8	(	(	PUNCT
ftr-368	285	9	november	november	PROPN
ftr-368	285	10	26	26	NUM
ftr-368	285	11	,	,	PUNCT
ftr-368	285	12	2001	2001	NUM
ftr-368	285	13	)	)	PUNCT
ftr-368	285	14	cited	cite	VERB
ftr-368	285	15	t.f.h	t.f.h	NOUN
ftr-368	285	16	.	.	PUNCT
ftr-368	286	1	for	for	ADP
ftr-368	286	2	this	this	DET
ftr-368	286	3	proposition	proposition	NOUN
ftr-368	286	4	without	without	ADP
ftr-368	286	5	any	any	DET
ftr-368	286	6	discussion	discussion	NOUN
ftr-368	286	7	.	.	PUNCT
ftr-368	287	1	clearly	clearly	ADV
ftr-368	287	2	,	,	PUNCT
ftr-368	287	3	as	as	SCONJ
ftr-368	287	4	the	the	DET
ftr-368	287	5	jones	jones	PROPN
ftr-368	287	6	soda	soda	PROPN
ftr-368	287	7	/	/	SYM
ftr-368	287	8	seahawks	seahawks	PROPN
ftr-368	287	9	agreement	agreement	NOUN
ftr-368	287	10	demonstrates	demonstrate	VERB
ftr-368	287	11	,	,	PUNCT
ftr-368	287	12	the	the	DET
ftr-368	287	13	typical	typical	ADJ
ftr-368	287	14	sponsorship	sponsorship	NOUN
ftr-368	287	15	agreement	agreement	NOUN
ftr-368	287	16	entered	enter	VERB
ftr-368	287	17	into	into	ADP
ftr-368	287	18	by	by	ADP
ftr-368	287	19	sports	sport	NOUN
ftr-368	287	20	teams	team	NOUN
ftr-368	287	21	and	and	CCONJ
ftr-368	287	22	their	their	PRON
ftr-368	287	23	sponsors	sponsor	NOUN
ftr-368	287	24	grants	grant	VERB
ftr-368	287	25	various	various	ADJ
ftr-368	287	26	self	self	NOUN
ftr-368	287	27	-	-	PUNCT
ftr-368	287	28	styled	style	VERB
ftr-368	287	29	“	"	PUNCT
ftr-368	287	30	rights	right	NOUN
ftr-368	287	31	”	"	PUNCT
ftr-368	287	32	to	to	ADP
ftr-368	287	33	the	the	DET
ftr-368	287	34	sponsor	sponsor	NOUN
ftr-368	287	35	.	.	PUNCT
ftr-368	288	1	although	although	SCONJ
ftr-368	288	2	these	these	DET
ftr-368	288	3	contracts	contract	NOUN
ftr-368	288	4	are	be	AUX
ftr-368	288	5	generally	generally	ADV
ftr-368	288	6	in	in	ADP
ftr-368	288	7	the	the	DET
ftr-368	288	8	nature	nature	NOUN
ftr-368	288	9	of	of	ADP
ftr-368	288	10	advertising	advertising	NOUN
ftr-368	288	11	arrangements	arrangement	NOUN
ftr-368	288	12	,	,	PUNCT
ftr-368	288	13	since	since	SCONJ
ftr-368	288	14	they	they	PRON
ftr-368	288	15	also	also	ADV
ftr-368	288	16	memorialize	memorialize	VERB
ftr-368	288	17	a	a	DET
ftr-368	288	18	sale	sale	NOUN
ftr-368	288	19	of	of	ADP
ftr-368	288	20	such	such	ADJ
ftr-368	288	21	rights	right	NOUN
ftr-368	288	22	,	,	PUNCT
ftr-368	288	23	it	it	PRON
ftr-368	288	24	would	would	AUX
ftr-368	288	25	not	not	PART
ftr-368	288	26	have	have	AUX
ftr-368	288	27	been	be	AUX
ftr-368	288	28	unreasonable	unreasonable	ADJ
ftr-368	288	29	for	for	SCONJ
ftr-368	288	30	the	the	DET
ftr-368	288	31	irs	irs	PROPN
ftr-368	288	32	to	to	PART
ftr-368	288	33	insist	insist	VERB
ftr-368	288	34	on	on	ADP
ftr-368	288	35	current	current	ADJ
ftr-368	288	36	inclusion	inclusion	NOUN
ftr-368	288	37	of	of	ADP
ftr-368	288	38	any	any	DET
ftr-368	288	39	advance	advance	NOUN
ftr-368	288	40	payments	payment	NOUN
ftr-368	288	41	for	for	ADP
ftr-368	288	42	such	such	ADJ
ftr-368	288	43	rights	right	NOUN
ftr-368	288	44	due	due	ADP
ftr-368	288	45	to	to	ADP
ftr-368	288	46	the	the	DET
ftr-368	288	47	inapplicability	inapplicability	NOUN
ftr-368	288	48	of	of	ADP
ftr-368	288	49	rev	rev	PROPN
ftr-368	288	50	.	.	PROPN
ftr-368	288	51	proc	proc	PROPN
ftr-368	288	52	.	.	PUNCT
ftr-368	289	1	7121	7121	NUM
ftr-368	289	2	.	.	PUNCT
ftr-368	290	1	to	to	PART
ftr-368	290	2	be	be	AUX
ftr-368	290	3	sure	sure	ADJ
ftr-368	290	4	,	,	PUNCT
ftr-368	290	5	it	it	PRON
ftr-368	290	6	is	be	AUX
ftr-368	290	7	difficult	difficult	ADJ
ftr-368	290	8	to	to	PART
ftr-368	290	9	find	find	VERB
ftr-368	290	10	a	a	DET
ftr-368	290	11	clear	clear	ADJ
ftr-368	290	12	definition	definition	NOUN
ftr-368	290	13	of	of	ADP
ftr-368	290	14	“	"	PUNCT
ftr-368	290	15	services	service	NOUN
ftr-368	290	16	”	"	PUNCT
ftr-368	290	17	for	for	ADP
ftr-368	290	18	purposes	purpose	NOUN
ftr-368	290	19	of	of	ADP
ftr-368	290	20	the	the	DET
ftr-368	290	21	prepaid	prepaid	ADJ
ftr-368	290	22	income	income	NOUN
ftr-368	290	23	rules	rule	NOUN
ftr-368	290	24	.	.	PUNCT
ftr-368	291	1	in	in	ADP
ftr-368	291	2	barnett	barnett	PROPN
ftr-368	291	3	banks	bank	NOUN
ftr-368	291	4	of	of	ADP
ftr-368	291	5	florida	florida	PROPN
ftr-368	291	6	,	,	PUNCT
ftr-368	291	7	inc	inc	PROPN
ftr-368	291	8	.	.	PROPN
ftr-368	292	1	v.	v.	PROPN
ftr-368	292	2	commissioner,45	commissioner,45	VERB
ftr-368	292	3	the	the	DET
ftr-368	292	4	tax	tax	NOUN
ftr-368	292	5	court	court	NOUN
ftr-368	292	6	held	hold	VERB
ftr-368	292	7	that	that	SCONJ
ftr-368	292	8	annual	annual	ADJ
ftr-368	292	9	credit	credit	NOUN
ftr-368	292	10	card	card	NOUN
ftr-368	292	11	membership	membership	NOUN
ftr-368	292	12	fees	fee	NOUN
ftr-368	292	13	constituted	constitute	VERB
ftr-368	292	14	prepaid	prepaid	ADJ
ftr-368	292	15	income	income	NOUN
ftr-368	292	16	for	for	ADP
ftr-368	292	17	services	service	NOUN
ftr-368	292	18	under	under	ADP
ftr-368	292	19	rev	rev	PROPN
ftr-368	292	20	.	.	PROPN
ftr-368	292	21	proc	proc	PROPN
ftr-368	292	22	.	.	PUNCT
ftr-368	293	1	71	71	NUM
ftr-368	293	2	-	-	SYM
ftr-368	293	3	21	21	NUM
ftr-368	293	4	.	.	PUNCT
ftr-368	294	1	specifically	specifically	ADV
ftr-368	294	2	,	,	PUNCT
ftr-368	294	3	the	the	DET
ftr-368	294	4	credit	credit	NOUN
ftr-368	294	5	card	card	NOUN
ftr-368	294	6	company	company	NOUN
ftr-368	294	7	provided	provide	VERB
ftr-368	294	8	its	its	PRON
ftr-368	294	9	customers	customer	NOUN
ftr-368	294	10	with	with	ADP
ftr-368	294	11	data	datum	NOUN
ftr-368	294	12	processing	processing	NOUN
ftr-368	294	13	services	service	NOUN
ftr-368	294	14	,	,	PUNCT
ftr-368	294	15	assisted	assist	VERB
ftr-368	294	16	them	they	PRON
ftr-368	294	17	with	with	ADP
ftr-368	294	18	lost	lose	VERB
ftr-368	294	19	or	or	CCONJ
ftr-368	294	20	stolen	steal	VERB
ftr-368	294	21	cards	card	NOUN
ftr-368	294	22	,	,	PUNCT
ftr-368	294	23	and	and	CCONJ
ftr-368	294	24	authorized	authorize	VERB
ftr-368	294	25	the	the	DET
ftr-368	294	26	issuance	issuance	NOUN
ftr-368	294	27	of	of	ADP
ftr-368	294	28	credit	credit	NOUN
ftr-368	294	29	.	.	PUNCT
ftr-368	295	1	the	the	DET
ftr-368	295	2	court	court	NOUN
ftr-368	295	3	rejected	reject	VERB
ftr-368	295	4	the	the	DET
ftr-368	295	5	irs	irs	PROPN
ftr-368	295	6	’	'	PUNCT
ftr-368	295	7	argument	argument	NOUN
ftr-368	295	8	that	that	SCONJ
ftr-368	295	9	the	the	DET
ftr-368	295	10	annual	annual	ADJ
ftr-368	295	11	fees	fee	NOUN
ftr-368	295	12	were	be	AUX
ftr-368	295	13	“	"	PUNCT
ftr-368	295	14	for	for	ADP
ftr-368	295	15	membership	membership	NOUN
ftr-368	295	16	in	in	ADP
ftr-368	295	17	the	the	DET
ftr-368	295	18	card	card	NOUN
ftr-368	295	19	plan	plan	NOUN
ftr-368	295	20	”	"	PUNCT
ftr-368	295	21	and	and	CCONJ
ftr-368	295	22	thus	thus	ADV
ftr-368	295	23	analogous	analogous	ADJ
ftr-368	295	24	to	to	ADP
ftr-368	295	25	additional	additional	ADJ
ftr-368	295	26	interest	interest	NOUN
ftr-368	295	27	or	or	CCONJ
ftr-368	295	28	a	a	DET
ftr-368	295	29	commitment	commitment	NOUN
ftr-368	295	30	fee.46	fee.46	NOUN
ftr-368	295	31	in	in	ADP
ftr-368	295	32	signet	signet	PROPN
ftr-368	295	33	banking	banking	PROPN
ftr-368	295	34	corp	corp	PROPN
ftr-368	295	35	.	.	PROPN
ftr-368	296	1	v.	v.	ADP
ftr-368	296	2	commissioner,47	commissioner,47	PROPN
ftr-368	296	3	however	however	ADV
ftr-368	296	4	,	,	PUNCT
ftr-368	296	5	the	the	DET
ftr-368	296	6	tax	tax	NOUN
ftr-368	296	7	court	court	NOUN
ftr-368	296	8	ruled	rule	VERB
ftr-368	296	9	that	that	SCONJ
ftr-368	296	10	the	the	DET
ftr-368	296	11	annual	annual	ADJ
ftr-368	296	12	credit	credit	NOUN
ftr-368	296	13	card	card	NOUN
ftr-368	296	14	fees	fee	NOUN
ftr-368	296	15	at	at	ADP
ftr-368	296	16	issue	issue	NOUN
ftr-368	296	17	were	be	AUX
ftr-368	296	18	not	not	PART
ftr-368	296	19	received	receive	VERB
ftr-368	296	20	in	in	ADP
ftr-368	296	21	exchange	exchange	NOUN
ftr-368	296	22	for	for	ADP
ftr-368	296	23	services	service	NOUN
ftr-368	296	24	and	and	CCONJ
ftr-368	296	25	that	that	SCONJ
ftr-368	296	26	,	,	PUNCT
ftr-368	296	27	accordingly	accordingly	ADV
ftr-368	296	28	,	,	PUNCT
ftr-368	296	29	deferral	deferral	ADV
ftr-368	296	30	under	under	ADP
ftr-368	296	31	rev	rev	PROPN
ftr-368	296	32	.	.	PROPN
ftr-368	296	33	proc	proc	PROPN
ftr-368	296	34	.	.	PUNCT
ftr-368	297	1	71	71	NUM
ftr-368	297	2	-	-	SYM
ftr-368	297	3	21	21	NUM
ftr-368	297	4	was	be	AUX
ftr-368	297	5	not	not	PART
ftr-368	297	6	available	available	ADJ
ftr-368	297	7	.	.	PUNCT
ftr-368	298	1	although	although	SCONJ
ftr-368	298	2	the	the	DET
ftr-368	298	3	credit	credit	NOUN
ftr-368	298	4	card	card	NOUN
ftr-368	298	5	issuer	issuer	NOUN
ftr-368	298	6	in	in	ADP
ftr-368	298	7	signet	signet	NOUN
ftr-368	298	8	banking	banking	NOUN
ftr-368	298	9	did	do	AUX
ftr-368	298	10	perform	perform	VERB
ftr-368	298	11	a	a	DET
ftr-368	298	12	host	host	NOUN
ftr-368	298	13	of	of	ADP
ftr-368	298	14	card	card	NOUN
ftr-368	298	15	-	-	PUNCT
ftr-368	298	16	related	relate	VERB
ftr-368	298	17	services	service	NOUN
ftr-368	298	18	,	,	PUNCT
ftr-368	298	19	the	the	DET
ftr-368	298	20	court	court	NOUN
ftr-368	298	21	meticulously	meticulously	ADV
ftr-368	298	22	scrutinized	scrutinize	VERB
ftr-368	298	23	the	the	DET
ftr-368	298	24	operative	operative	ADJ
ftr-368	298	25	cardholder	cardholder	NOUN
ftr-368	298	26	agreement	agreement	NOUN
ftr-368	298	27	and	and	CCONJ
ftr-368	298	28	concluded	conclude	VERB
ftr-368	298	29	that	that	SCONJ
ftr-368	298	30	while	while	SCONJ
ftr-368	298	31	many	many	ADJ
ftr-368	298	32	services	service	NOUN
ftr-368	298	33	were	be	AUX
ftr-368	298	34	indeed	indeed	ADV
ftr-368	298	35	contemplated	contemplate	VERB
ftr-368	298	36	by	by	ADP
ftr-368	298	37	the	the	DET
ftr-368	298	38	agreement	agreement	NOUN
ftr-368	298	39	,	,	PUNCT
ftr-368	298	40	the	the	DET
ftr-368	298	41	issuer	issuer	NOUN
ftr-368	298	42	fixed	fix	VERB
ftr-368	298	43	its	its	PRON
ftr-368	298	44	right	right	NOUN
ftr-368	298	45	to	to	PART
ftr-368	298	46	earn	earn	VERB
ftr-368	298	47	the	the	DET
ftr-368	298	48	fee	fee	NOUN
ftr-368	298	49	when	when	SCONJ
ftr-368	298	50	it	it	PRON
ftr-368	298	51	opened	open	VERB
ftr-368	298	52	the	the	DET
ftr-368	298	53	account	account	NOUN
ftr-368	298	54	and	and	CCONJ
ftr-368	298	55	established	establish	VERB
ftr-368	298	56	a	a	DET
ftr-368	298	57	credit	credit	NOUN
ftr-368	298	58	limit	limit	NOUN
ftr-368	298	59	for	for	ADP
ftr-368	298	60	the	the	DET
ftr-368	298	61	holder	holder	NOUN
ftr-368	298	62	.	.	PUNCT
ftr-368	299	1	in	in	ADP
ftr-368	299	2	the	the	DET
ftr-368	299	3	court	court	NOUN
ftr-368	299	4	’s	’s	PART
ftr-368	299	5	words	word	NOUN
ftr-368	299	6	,	,	PUNCT
ftr-368	299	7	the	the	DET
ftr-368	299	8	credit	credit	NOUN
ftr-368	299	9	card	card	NOUN
ftr-368	299	10	provider	provider	NOUN
ftr-368	299	11	“	"	PUNCT
ftr-368	299	12	performed	perform	VERB
ftr-368	299	13	all	all	PRON
ftr-368	299	14	of	of	ADP
ftr-368	299	15	the	the	DET
ftr-368	299	16	acts	act	NOUN
ftr-368	299	17	that	that	PRON
ftr-368	299	18	it	it	PRON
ftr-368	299	19	was	be	AUX
ftr-368	299	20	required	require	VERB
ftr-368	299	21	to	to	PART
ftr-368	299	22	perform	perform	VERB
ftr-368	299	23	in	in	ADP
ftr-368	299	24	order	order	NOUN
ftr-368	299	25	to	to	PART
ftr-368	299	26	be	be	AUX
ftr-368	299	27	entitled	entitle	VERB
ftr-368	299	28	to	to	ADP
ftr-368	299	29	the	the	DET
ftr-368	299	30	annual	annual	ADJ
ftr-368	299	31	membership	membership	NOUN
ftr-368	299	32	fee	fee	NOUN
ftr-368	299	33	when	when	SCONJ
ftr-368	299	34	it	it	PRON
ftr-368	299	35	issued	issue	VERB
ftr-368	299	36	a	a	DET
ftr-368	299	37	credit	credit	NOUN
ftr-368	299	38	card	card	NOUN
ftr-368	299	39	to	to	ADP
ftr-368	299	40	the	the	DET
ftr-368	299	41	customer	customer	NOUN
ftr-368	299	42	.	.	PUNCT
ftr-368	300	1	”48	”48	PROPN
ftr-368	300	2	the	the	DET
ftr-368	300	3	federal	federal	ADJ
ftr-368	300	4	44	44	NUM
ftr-368	300	5	.	.	PUNCT
ftr-368	301	1	a	a	DET
ftr-368	301	2	review	review	NOUN
ftr-368	301	3	of	of	ADP
ftr-368	301	4	various	various	ADJ
ftr-368	301	5	agreements	agreement	NOUN
ftr-368	301	6	reveals	reveal	VERB
ftr-368	301	7	that	that	SCONJ
ftr-368	301	8	sponsorship	sponsorship	NOUN
ftr-368	301	9	and	and	CCONJ
ftr-368	301	10	broadcasting	broadcasting	NOUN
ftr-368	301	11	rights	right	NOUN
ftr-368	301	12	are	be	AUX
ftr-368	301	13	often	often	ADV
ftr-368	301	14	subsumed	subsume	VERB
ftr-368	301	15	under	under	ADP
ftr-368	301	16	one	one	NUM
ftr-368	301	17	“	"	PUNCT
ftr-368	301	18	rights	right	NOUN
ftr-368	301	19	fee	fee	NOUN
ftr-368	301	20	.	.	PUNCT
ftr-368	301	21	”	"	PUNCT
ftr-368	302	1	45	45	NUM
ftr-368	302	2	.	.	NOUN
ftr-368	302	3	106	106	NUM
ftr-368	302	4	t.c	t.c	PROPN
ftr-368	302	5	.	.	PROPN
ftr-368	302	6	103	103	NUM
ftr-368	302	7	,	,	PUNCT
ftr-368	302	8	116	116	NUM
ftr-368	302	9	(	(	PUNCT
ftr-368	302	10	1996	1996	NUM
ftr-368	302	11	)	)	PUNCT
ftr-368	302	12	.	.	PUNCT
ftr-368	303	1	46	46	NUM
ftr-368	303	2	.	.	PUNCT
ftr-368	304	1	i	i	PRON
ftr-368	304	2	d.	d.	PROPN
ftr-368	304	3	at	at	ADP
ftr-368	304	4	110	110	NUM
ftr-368	304	5	.	.	PUNCT
ftr-368	305	1	47	47	NUM
ftr-368	305	2	106	106	NUM
ftr-368	305	3	t.c	t.c	PROPN
ftr-368	305	4	.	.	PROPN
ftr-368	305	5	117	117	NUM
ftr-368	305	6	(	(	PUNCT
ftr-368	305	7	1996	1996	NUM
ftr-368	305	8	)	)	PUNCT
ftr-368	305	9	,	,	PUNCT
ftr-368	305	10	aff’d	aff’d	VERB
ftr-368	305	11	118	118	NUM
ftr-368	305	12	f.3d	f.3d	NUM
ftr-368	305	13	239	239	NUM
ftr-368	305	14	(	(	PUNCT
ftr-368	305	15	4th	4th	ADJ
ftr-368	305	16	cir	cir	NOUN
ftr-368	305	17	.	.	PUNCT
ftr-368	305	18	1997	1997	NUM
ftr-368	305	19	)	)	PUNCT
ftr-368	305	20	.	.	PUNCT
ftr-368	306	1	48	48	NUM
ftr-368	307	1	i	i	PRON
ftr-368	307	2	d.	d.	PROPN
ftr-368	307	3	at	at	ADP
ftr-368	307	4	126	126	NUM
ftr-368	307	5	.	.	PUNCT
ftr-368	308	1	176	176	NUM
ftr-368	308	2	florida	florida	PROPN
ftr-368	308	3	tax	tax	NOUN
ftr-368	308	4	review	review	NOUN
ftr-368	308	5	[	[	X
ftr-368	308	6	vol	vol	NOUN
ftr-368	308	7	.	.	PUNCT
ftr-368	308	8	9:3	9:3	NUM
ftr-368	308	9	circuit	circuit	PROPN
ftr-368	308	10	took	take	VERB
ftr-368	308	11	up	up	ADP
ftr-368	308	12	the	the	DET
ftr-368	308	13	question	question	NOUN
ftr-368	308	14	of	of	ADP
ftr-368	308	15	“	"	PUNCT
ftr-368	308	16	services	service	NOUN
ftr-368	308	17	”	"	PUNCT
ftr-368	308	18	under	under	ADP
ftr-368	308	19	rev	rev	PROPN
ftr-368	308	20	.	.	PROPN
ftr-368	308	21	proc	proc	PROPN
ftr-368	308	22	.	.	PUNCT
ftr-368	309	1	71	71	NUM
ftr-368	309	2	-	-	SYM
ftr-368	309	3	21	21	NUM
ftr-368	309	4	in	in	ADP
ftr-368	309	5	american	american	PROPN
ftr-368	309	6	express	express	PROPN
ftr-368	309	7	co.	co.	PROPN
ftr-368	310	1	v.	v.	PROPN
ftr-368	310	2	united	united	PROPN
ftr-368	310	3	states,49	states,49	PROPN
ftr-368	310	4	but	but	CCONJ
ftr-368	310	5	concluded	conclude	VERB
ftr-368	310	6	only	only	ADV
ftr-368	310	7	that	that	SCONJ
ftr-368	310	8	the	the	DET
ftr-368	310	9	term	term	NOUN
ftr-368	310	10	was	be	AUX
ftr-368	310	11	ambiguous	ambiguous	ADJ
ftr-368	310	12	and	and	CCONJ
ftr-368	310	13	therefore	therefore	ADV
ftr-368	310	14	that	that	SCONJ
ftr-368	310	15	the	the	DET
ftr-368	310	16	service	service	NOUN
ftr-368	310	17	’s	’s	PART
ftr-368	310	18	interpretation	interpretation	NOUN
ftr-368	310	19	of	of	ADP
ftr-368	310	20	its	its	PRON
ftr-368	310	21	own	own	ADJ
ftr-368	310	22	revenue	revenue	NOUN
ftr-368	310	23	procedure	procedure	NOUN
ftr-368	310	24	should	should	AUX
ftr-368	310	25	be	be	AUX
ftr-368	310	26	granted	grant	VERB
ftr-368	310	27	deference	deference	NOUN
ftr-368	310	28	.	.	PUNCT
ftr-368	311	1	other	other	ADJ
ftr-368	311	2	code	code	NOUN
ftr-368	311	3	and	and	CCONJ
ftr-368	311	4	regulatory	regulatory	ADJ
ftr-368	311	5	provisions	provision	NOUN
ftr-368	311	6	that	that	PRON
ftr-368	311	7	refer	refer	VERB
ftr-368	311	8	to	to	ADP
ftr-368	311	9	personal	personal	ADJ
ftr-368	311	10	services	service	NOUN
ftr-368	311	11	,	,	PUNCT
ftr-368	311	12	such	such	ADJ
ftr-368	311	13	as	as	ADP
ftr-368	311	14	sections	section	NOUN
ftr-368	311	15	448(d)(2	448(d)(2	NUM
ftr-368	311	16	)	)	PUNCT
ftr-368	312	1	(	(	PUNCT
ftr-368	312	2	definition	definition	NOUN
ftr-368	312	3	of	of	ADP
ftr-368	312	4	“	"	PUNCT
ftr-368	312	5	qualified	qualified	ADJ
ftr-368	312	6	personal	personal	ADJ
ftr-368	312	7	service	service	NOUN
ftr-368	312	8	corporation	corporation	NOUN
ftr-368	312	9	”	"	PUNCT
ftr-368	312	10	)	)	PUNCT
ftr-368	312	11	,	,	PUNCT
ftr-368	312	12	269a	269a	NUM
ftr-368	312	13	(	(	PUNCT
ftr-368	312	14	definition	definition	NOUN
ftr-368	312	15	of	of	ADP
ftr-368	312	16	“	"	PUNCT
ftr-368	312	17	personal	personal	ADJ
ftr-368	312	18	service	service	NOUN
ftr-368	312	19	corporation	corporation	NOUN
ftr-368	312	20	”	"	PUNCT
ftr-368	312	21	)	)	PUNCT
ftr-368	312	22	and	and	CCONJ
ftr-368	312	23	469(j)(2	469(j)(2	NUM
ftr-368	312	24	)	)	PUNCT
ftr-368	312	25	(	(	PUNCT
ftr-368	312	26	same	same	ADJ
ftr-368	312	27	)	)	PUNCT
ftr-368	312	28	,	,	PUNCT
ftr-368	312	29	section	section	NOUN
ftr-368	312	30	954(a)(3	954(a)(3	NUM
ftr-368	312	31	)	)	PUNCT
ftr-368	312	32	(	(	PUNCT
ftr-368	312	33	foreign	foreign	ADJ
ftr-368	312	34	base	base	NOUN
ftr-368	312	35	company	company	NOUN
ftr-368	312	36	services	service	NOUN
ftr-368	312	37	income	income	NOUN
ftr-368	312	38	)	)	PUNCT
ftr-368	312	39	,	,	PUNCT
ftr-368	312	40	sections	section	NOUN
ftr-368	312	41	861(a)(3	861(a)(3	NUM
ftr-368	312	42	)	)	PUNCT
ftr-368	312	43	and	and	CCONJ
ftr-368	312	44	862(a)(3	862(a)(3	NUM
ftr-368	312	45	)	)	PUNCT
ftr-368	312	46	(	(	PUNCT
ftr-368	312	47	income	income	NOUN
ftr-368	312	48	sourcing	sourcing	NOUN
ftr-368	312	49	rules	rule	NOUN
ftr-368	312	50	)	)	PUNCT
ftr-368	312	51	,	,	PUNCT
ftr-368	312	52	regulations	regulation	NOUN
ftr-368	312	53	section	section	NOUN
ftr-368	312	54	1.512(b)-1(c)(5	1.512(b)-1(c)(5	NUM
ftr-368	312	55	)	)	PUNCT
ftr-368	312	56	(	(	PUNCT
ftr-368	312	57	for	for	ADP
ftr-368	312	58	ubti	ubti	ADJ
ftr-368	312	59	purposes	purpose	NOUN
ftr-368	312	60	,	,	PUNCT
ftr-368	312	61	amounts	amount	NOUN
ftr-368	312	62	paid	pay	VERB
ftr-368	312	63	for	for	ADP
ftr-368	312	64	occupancy	occupancy	NOUN
ftr-368	312	65	do	do	AUX
ftr-368	312	66	not	not	PART
ftr-368	312	67	constitute	constitute	VERB
ftr-368	312	68	“	"	PUNCT
ftr-368	312	69	rent	rent	VERB
ftr-368	312	70	from	from	ADP
ftr-368	312	71	real	real	ADJ
ftr-368	312	72	property	property	NOUN
ftr-368	312	73	”	"	PUNCT
ftr-368	312	74	where	where	SCONJ
ftr-368	312	75	substantial	substantial	ADJ
ftr-368	312	76	services	service	NOUN
ftr-368	312	77	are	be	AUX
ftr-368	312	78	rendered	render	VERB
ftr-368	312	79	to	to	ADP
ftr-368	312	80	the	the	DET
ftr-368	312	81	occupant	occupant	NOUN
ftr-368	312	82	)	)	PUNCT
ftr-368	312	83	,	,	PUNCT
ftr-368	312	84	and	and	CCONJ
ftr-368	312	85	sections	section	NOUN
ftr-368	312	86	351	351	NUM
ftr-368	312	87	and	and	CCONJ
ftr-368	312	88	721	721	NUM
ftr-368	312	89	(	(	PUNCT
ftr-368	312	90	nonrecognition	nonrecognition	NOUN
ftr-368	312	91	upon	upon	SCONJ
ftr-368	312	92	incorporation	incorporation	NOUN
ftr-368	312	93	or	or	CCONJ
ftr-368	312	94	formation	formation	NOUN
ftr-368	312	95	of	of	ADP
ftr-368	312	96	a	a	DET
ftr-368	312	97	partnership	partnership	NOUN
ftr-368	312	98	)	)	PUNCT
ftr-368	312	99	do	do	AUX
ftr-368	312	100	not	not	PART
ftr-368	312	101	shed	shed	VERB
ftr-368	312	102	sufficient	sufficient	ADJ
ftr-368	312	103	light	light	NOUN
ftr-368	312	104	on	on	ADP
ftr-368	312	105	whether	whether	SCONJ
ftr-368	312	106	advertising	advertising	NOUN
ftr-368	312	107	(	(	PUNCT
ftr-368	312	108	at	at	ADP
ftr-368	312	109	least	least	ADJ
ftr-368	312	110	in	in	ADP
ftr-368	312	111	the	the	DET
ftr-368	312	112	context	context	NOUN
ftr-368	312	113	of	of	ADP
ftr-368	312	114	sports	sport	NOUN
ftr-368	312	115	sponsorships	sponsorship	NOUN
ftr-368	312	116	)	)	PUNCT
ftr-368	312	117	is	be	AUX
ftr-368	312	118	properly	properly	ADV
ftr-368	312	119	classified	classify	VERB
ftr-368	312	120	as	as	ADP
ftr-368	312	121	a	a	DET
ftr-368	312	122	“	"	PUNCT
ftr-368	312	123	service	service	NOUN
ftr-368	312	124	”	"	PUNCT
ftr-368	312	125	(	(	PUNCT
ftr-368	312	126	as	as	SCONJ
ftr-368	312	127	opposed	oppose	VERB
ftr-368	312	128	to	to	ADP
ftr-368	312	129	a	a	DET
ftr-368	312	130	license	license	NOUN
ftr-368	312	131	of	of	ADP
ftr-368	312	132	a	a	DET
ftr-368	312	133	limited	limited	ADJ
ftr-368	312	134	property	property	NOUN
ftr-368	312	135	right	right	NOUN
ftr-368	312	136	)	)	PUNCT
ftr-368	312	137	for	for	ADP
ftr-368	312	138	united	united	PROPN
ftr-368	312	139	states	states	PROPN
ftr-368	312	140	federal	federal	ADJ
ftr-368	312	141	income	income	NOUN
ftr-368	312	142	tax	tax	NOUN
ftr-368	312	143	purposes	purpose	NOUN
ftr-368	312	144	.	.	PUNCT
ftr-368	313	1	the	the	DET
ftr-368	313	2	distinction	distinction	NOUN
ftr-368	313	3	between	between	ADP
ftr-368	313	4	services	service	NOUN
ftr-368	313	5	and	and	CCONJ
ftr-368	313	6	property	property	NOUN
ftr-368	313	7	rights	right	NOUN
ftr-368	313	8	was	be	AUX
ftr-368	313	9	at	at	ADP
ftr-368	313	10	least	least	ADV
ftr-368	313	11	partially	partially	ADV
ftr-368	313	12	eliminated	eliminate	VERB
ftr-368	313	13	when	when	SCONJ
ftr-368	313	14	the	the	DET
ftr-368	313	15	service	service	NOUN
ftr-368	313	16	issued	issue	VERB
ftr-368	313	17	2004	2004	NUM
ftr-368	313	18	-	-	SYM
ftr-368	313	19	34	34	NUM
ftr-368	313	20	.	.	PUNCT
ftr-368	314	1	in	in	ADP
ftr-368	314	2	addition	addition	NOUN
ftr-368	314	3	to	to	ADP
ftr-368	314	4	liberalizing	liberalize	VERB
ftr-368	314	5	the	the	DET
ftr-368	314	6	rules	rule	NOUN
ftr-368	314	7	regarding	regard	VERB
ftr-368	314	8	the	the	DET
ftr-368	314	9	timing	timing	NOUN
ftr-368	314	10	of	of	ADP
ftr-368	314	11	performance	performance	NOUN
ftr-368	314	12	,	,	PUNCT
ftr-368	314	13	2004	2004	NUM
ftr-368	314	14	-	-	SYM
ftr-368	314	15	34	34	NUM
ftr-368	314	16	expanded	expand	VERB
ftr-368	314	17	the	the	DET
ftr-368	314	18	scope	scope	NOUN
ftr-368	314	19	of	of	ADP
ftr-368	314	20	rev	rev	PROPN
ftr-368	314	21	.	.	PROPN
ftr-368	314	22	proc	proc	PROPN
ftr-368	314	23	.	.	PUNCT
ftr-368	315	1	71	71	NUM
ftr-368	315	2	-	-	SYM
ftr-368	315	3	21	21	NUM
ftr-368	315	4	by	by	ADP
ftr-368	315	5	allowing	allow	VERB
ftr-368	315	6	income	income	NOUN
ftr-368	315	7	deferral	deferral	ADJ
ftr-368	315	8	for	for	ADP
ftr-368	315	9	items	item	NOUN
ftr-368	315	10	other	other	ADJ
ftr-368	315	11	than	than	ADP
ftr-368	315	12	services	service	NOUN
ftr-368	315	13	.	.	PUNCT
ftr-368	316	1	given	give	VERB
ftr-368	316	2	the	the	DET
ftr-368	316	3	ambiguity	ambiguity	NOUN
ftr-368	316	4	of	of	ADP
ftr-368	316	5	the	the	DET
ftr-368	316	6	term	term	NOUN
ftr-368	316	7	‘	'	PUNCT
ftr-368	316	8	services	service	NOUN
ftr-368	316	9	’	'	PUNCT
ftr-368	316	10	under	under	ADP
ftr-368	316	11	prior	prior	ADJ
ftr-368	316	12	law	law	NOUN
ftr-368	316	13	,	,	PUNCT
ftr-368	316	14	this	this	DET
ftr-368	316	15	revenue	revenue	NOUN
ftr-368	316	16	procedure	procedure	NOUN
ftr-368	316	17	eliminated	eliminate	VERB
ftr-368	316	18	a	a	DET
ftr-368	316	19	prime	prime	ADJ
ftr-368	316	20	basis	basis	NOUN
ftr-368	316	21	for	for	ADP
ftr-368	316	22	dispute	dispute	NOUN
ftr-368	316	23	.	.	PUNCT
ftr-368	317	1	section	section	NOUN
ftr-368	317	2	2.04	2.04	NUM
ftr-368	317	3	of	of	ADP
ftr-368	317	4	2004	2004	NUM
ftr-368	317	5	-	-	SYM
ftr-368	317	6	34	34	NUM
ftr-368	317	7	asserts	assert	VERB
ftr-368	317	8	that	that	SCONJ
ftr-368	317	9	“	"	PUNCT
ftr-368	317	10	taxpayers	taxpayer	NOUN
ftr-368	317	11	and	and	CCONJ
ftr-368	317	12	the	the	DET
ftr-368	317	13	internal	internal	ADJ
ftr-368	317	14	revenue	revenue	NOUN
ftr-368	317	15	service	service	NOUN
ftr-368	317	16	frequently	frequently	ADV
ftr-368	317	17	disagree	disagree	VERB
ftr-368	317	18	about	about	ADP
ftr-368	317	19	whether	whether	SCONJ
ftr-368	317	20	advance	advance	NOUN
ftr-368	317	21	payments	payment	NOUN
ftr-368	317	22	are	be	AUX
ftr-368	317	23	,	,	PUNCT
ftr-368	317	24	in	in	ADP
ftr-368	317	25	fact	fact	NOUN
ftr-368	317	26	,	,	PUNCT
ftr-368	317	27	for	for	ADP
ftr-368	317	28	‘	'	PUNCT
ftr-368	317	29	services	service	NOUN
ftr-368	317	30	.	.	PUNCT
ftr-368	317	31	’	'	PUNCT
ftr-368	317	32	”	"	PUNCT
ftr-368	317	33	section	section	NOUN
ftr-368	317	34	4.01	4.01	NUM
ftr-368	317	35	provides	provide	VERB
ftr-368	317	36	that	that	SCONJ
ftr-368	317	37	the	the	DET
ftr-368	317	38	deferral	deferral	NOUN
ftr-368	317	39	is	be	AUX
ftr-368	317	40	available	available	ADJ
ftr-368	317	41	under	under	ADP
ftr-368	317	42	2004	2004	NUM
ftr-368	317	43	-	-	SYM
ftr-368	317	44	34	34	NUM
ftr-368	317	45	for	for	ADP
ftr-368	317	46	payments	payment	NOUN
ftr-368	317	47	made	make	VERB
ftr-368	317	48	in	in	ADP
ftr-368	317	49	exchange	exchange	NOUN
ftr-368	317	50	for	for	ADP
ftr-368	317	51	services	service	NOUN
ftr-368	317	52	as	as	ADV
ftr-368	317	53	well	well	ADV
ftr-368	317	54	as	as	ADP
ftr-368	317	55	various	various	ADJ
ftr-368	317	56	other	other	ADJ
ftr-368	317	57	items	item	NOUN
ftr-368	317	58	of	of	ADP
ftr-368	317	59	income	income	NOUN
ftr-368	317	60	,	,	PUNCT
ftr-368	317	61	including	include	VERB
ftr-368	317	62	“	"	PUNCT
ftr-368	317	63	the	the	DET
ftr-368	317	64	use	use	NOUN
ftr-368	317	65	(	(	PUNCT
ftr-368	317	66	including	include	VERB
ftr-368	317	67	by	by	ADP
ftr-368	317	68	license	license	NOUN
ftr-368	317	69	or	or	CCONJ
ftr-368	317	70	lease	lease	VERB
ftr-368	317	71	)	)	PUNCT
ftr-368	317	72	of	of	ADP
ftr-368	317	73	intellectual	intellectual	ADJ
ftr-368	317	74	property	property	NOUN
ftr-368	317	75	.	.	PUNCT
ftr-368	317	76	”	"	PUNCT
ftr-368	318	1	‘	'	PUNCT
ftr-368	318	2	intellectual	intellectual	ADJ
ftr-368	318	3	property	property	NOUN
ftr-368	318	4	’	'	PUNCT
ftr-368	318	5	is	be	AUX
ftr-368	318	6	further	far	ADV
ftr-368	318	7	defined	define	VERB
ftr-368	318	8	in	in	ADP
ftr-368	318	9	section	section	NOUN
ftr-368	318	10	4.03	4.03	NUM
ftr-368	318	11	of	of	ADP
ftr-368	318	12	200434	200434	NUM
ftr-368	318	13	as	as	ADP
ftr-368	318	14	“	"	PUNCT
ftr-368	318	15	copyrights	copyright	NOUN
ftr-368	318	16	,	,	PUNCT
ftr-368	318	17	patents	patent	NOUN
ftr-368	318	18	,	,	PUNCT
ftr-368	318	19	trademarks	trademark	NOUN
ftr-368	318	20	,	,	PUNCT
ftr-368	318	21	service	service	NOUN
ftr-368	318	22	marks	mark	NOUN
ftr-368	318	23	,	,	PUNCT
ftr-368	318	24	trade	trade	NOUN
ftr-368	318	25	names	name	NOUN
ftr-368	318	26	,	,	PUNCT
ftr-368	318	27	and	and	CCONJ
ftr-368	318	28	similar	similar	ADJ
ftr-368	318	29	intangible	intangible	ADJ
ftr-368	318	30	property	property	NOUN
ftr-368	318	31	rights	right	NOUN
ftr-368	318	32	(	(	PUNCT
ftr-368	318	33	such	such	ADJ
ftr-368	318	34	as	as	ADP
ftr-368	318	35	franchise	franchise	NOUN
ftr-368	318	36	rights	right	NOUN
ftr-368	318	37	and	and	CCONJ
ftr-368	318	38	arena	arena	NOUN
ftr-368	318	39	naming	naming	NOUN
ftr-368	318	40	rights	right	NOUN
ftr-368	318	41	)	)	PUNCT
ftr-368	318	42	.	.	PUNCT
ftr-368	318	43	”	"	PUNCT
ftr-368	319	1	extending	extend	VERB
ftr-368	319	2	the	the	DET
ftr-368	319	3	benefits	benefit	NOUN
ftr-368	319	4	of	of	ADP
ftr-368	319	5	deferral	deferral	NOUN
ftr-368	319	6	to	to	ADP
ftr-368	319	7	rights	right	NOUN
ftr-368	319	8	in	in	ADP
ftr-368	319	9	intangible	intangible	ADJ
ftr-368	319	10	property	property	NOUN
ftr-368	319	11	may	may	AUX
ftr-368	319	12	have	have	VERB
ftr-368	319	13	a	a	DET
ftr-368	319	14	real	real	ADJ
ftr-368	319	15	effect	effect	NOUN
ftr-368	319	16	on	on	ADP
ftr-368	319	17	sports	sport	NOUN
ftr-368	319	18	broadcasting	broadcasting	NOUN
ftr-368	319	19	agreements	agreement	NOUN
ftr-368	319	20	.	.	PUNCT
ftr-368	320	1	under	under	ADP
ftr-368	320	2	such	such	ADJ
ftr-368	320	3	agreements	agreement	NOUN
ftr-368	320	4	,	,	PUNCT
ftr-368	320	5	licensing	licensing	NOUN
ftr-368	320	6	fees	fee	NOUN
ftr-368	320	7	are	be	AUX
ftr-368	320	8	paid	pay	VERB
ftr-368	320	9	to	to	ADP
ftr-368	320	10	sports	sport	NOUN
ftr-368	320	11	franchises	franchise	NOUN
ftr-368	320	12	(	(	PUNCT
ftr-368	320	13	or	or	CCONJ
ftr-368	320	14	sports	sport	NOUN
ftr-368	320	15	leagues	league	NOUN
ftr-368	320	16	)	)	PUNCT
ftr-368	320	17	in	in	ADP
ftr-368	320	18	exchange	exchange	NOUN
ftr-368	320	19	for	for	ADP
ftr-368	320	20	the	the	DET
ftr-368	320	21	rights	right	NOUN
ftr-368	320	22	to	to	PART
ftr-368	320	23	broadcast	broadcast	VERB
ftr-368	320	24	the	the	DET
ftr-368	320	25	team	team	NOUN
ftr-368	320	26	’s	’s	PART
ftr-368	320	27	games	game	NOUN
ftr-368	320	28	over	over	ADP
ftr-368	320	29	the	the	DET
ftr-368	320	30	air	air	NOUN
ftr-368	320	31	.	.	PUNCT
ftr-368	321	1	in	in	ADP
ftr-368	321	2	plr	plr	NOUN
ftr-368	321	3	8331053	8331053	NUM
ftr-368	321	4	(	(	PUNCT
ftr-368	321	5	april	april	PROPN
ftr-368	321	6	29	29	NUM
ftr-368	321	7	,	,	PUNCT
ftr-368	321	8	1983	1983	NUM
ftr-368	321	9	)	)	PUNCT
ftr-368	321	10	,	,	PUNCT
ftr-368	321	11	a	a	DET
ftr-368	321	12	taxpayer	taxpayer	NOUN
ftr-368	321	13	attempted	attempt	VERB
ftr-368	321	14	to	to	PART
ftr-368	321	15	defer	defer	VERB
ftr-368	321	16	the	the	DET
ftr-368	321	17	first	first	ADJ
ftr-368	321	18	installment	installment	NOUN
ftr-368	321	19	of	of	ADP
ftr-368	321	20	a	a	DET
ftr-368	321	21	payment	payment	NOUN
ftr-368	321	22	made	make	VERB
ftr-368	321	23	pursuant	pursuant	ADJ
ftr-368	321	24	to	to	ADP
ftr-368	321	25	a	a	DET
ftr-368	321	26	television	television	NOUN
ftr-368	321	27	contract	contract	NOUN
ftr-368	321	28	.	.	PUNCT
ftr-368	322	1	the	the	DET
ftr-368	322	2	service	service	NOUN
ftr-368	322	3	disallowed	disallow	VERB
ftr-368	322	4	such	such	ADJ
ftr-368	322	5	deferral	deferral	NOUN
ftr-368	322	6	under	under	ADP
ftr-368	322	7	rev	rev	PROPN
ftr-368	322	8	.	.	PROPN
ftr-368	322	9	proc	proc	PROPN
ftr-368	322	10	.	.	PUNCT
ftr-368	323	1	71	71	NUM
ftr-368	323	2	-	-	SYM
ftr-368	323	3	21	21	NUM
ftr-368	324	1	and	and	CCONJ
ftr-368	324	2	stated	state	VERB
ftr-368	324	3	that	that	SCONJ
ftr-368	324	4	“	"	PUNCT
ftr-368	324	5	the	the	DET
ftr-368	324	6	payments	payment	NOUN
ftr-368	324	7	received	receive	VERB
ftr-368	324	8	under	under	ADP
ftr-368	324	9	the	the	DET
ftr-368	324	10	contracts	contract	NOUN
ftr-368	324	11	with	with	ADP
ftr-368	324	12	the	the	DET
ftr-368	324	13	networks	network	NOUN
ftr-368	324	14	in	in	ADP
ftr-368	324	15	the	the	DET
ftr-368	324	16	present	present	ADJ
ftr-368	324	17	case	case	NOUN
ftr-368	324	18	are	be	AUX
ftr-368	324	19	made	make	VERB
ftr-368	324	20	not	not	PART
ftr-368	324	21	in	in	ADP
ftr-368	324	22	exchange	exchange	NOUN
ftr-368	324	23	for	for	ADP
ftr-368	324	24	services	service	NOUN
ftr-368	324	25	but	but	CCONJ
ftr-368	324	26	in	in	ADP
ftr-368	324	27	exchange	exchange	NOUN
ftr-368	324	28	for	for	ADP
ftr-368	324	29	the	the	DET
ftr-368	324	30	[	[	X
ftr-368	324	31	t]axpayer	t]axpayer	PROPN
ftr-368	324	32	’s	’s	ADJ
ftr-368	324	33	property	property	NOUN
ftr-368	324	34	interest	interest	NOUN
ftr-368	324	35	in	in	ADP
ftr-368	324	36	the	the	DET
ftr-368	324	37	publicity	publicity	NOUN
ftr-368	324	38	of	of	ADP
ftr-368	324	39	its	its	PRON
ftr-368	324	40	enterprise	enterprise	NOUN
ftr-368	324	41	.	.	PUNCT
ftr-368	324	42	”	"	PUNCT
ftr-368	325	1	the	the	DET
ftr-368	325	2	service	service	NOUN
ftr-368	325	3	cited	cite	VERB
ftr-368	325	4	a	a	DET
ftr-368	325	5	number	number	NOUN
ftr-368	325	6	of	of	ADP
ftr-368	325	7	cases	case	NOUN
ftr-368	325	8	in	in	ADP
ftr-368	325	9	49	49	NUM
ftr-368	325	10	.	.	PUNCT
ftr-368	326	1	262	262	NUM
ftr-368	326	2	f.3d	f.3d	NUM
ftr-368	326	3	1376	1376	NUM
ftr-368	326	4	,	,	PUNCT
ftr-368	326	5	1381	1381	NUM
ftr-368	326	6	(	(	PUNCT
ftr-368	326	7	fed	fed	PROPN
ftr-368	326	8	.	.	PUNCT
ftr-368	326	9	cir	cir	PROPN
ftr-368	326	10	.	.	PROPN
ftr-368	326	11	2001	2001	NUM
ftr-368	326	12	)	)	PUNCT
ftr-368	326	13	.	.	PUNCT
ftr-368	327	1	2008	2008	NUM
ftr-368	327	2	]	]	PUNCT
ftr-368	328	1	taxing	tax	VERB
ftr-368	328	2	the	the	DET
ftr-368	328	3	business	business	NOUN
ftr-368	328	4	of	of	ADP
ftr-368	328	5	sports	sport	NOUN
ftr-368	328	6	177	177	NUM
ftr-368	328	7	support	support	NOUN
ftr-368	328	8	of	of	ADP
ftr-368	328	9	its	its	PRON
ftr-368	328	10	conclusion	conclusion	NOUN
ftr-368	328	11	,	,	PUNCT
ftr-368	328	12	including	include	VERB
ftr-368	328	13	board	board	NOUN
ftr-368	328	14	of	of	ADP
ftr-368	328	15	regents	regent	NOUN
ftr-368	328	16	of	of	ADP
ftr-368	328	17	the	the	DET
ftr-368	328	18	university	university	PROPN
ftr-368	328	19	of	of	ADP
ftr-368	328	20	oklahoma	oklahoma	PROPN
ftr-368	328	21	v.	v.	ADP
ftr-368	328	22	ncaa,50	ncaa,50	PRON
ftr-368	328	23	which	which	PRON
ftr-368	328	24	held	hold	VERB
ftr-368	328	25	that	that	SCONJ
ftr-368	328	26	“	"	PUNCT
ftr-368	328	27	[	[	X
ftr-368	328	28	t]he	t]he	ADV
ftr-368	328	29	right	right	ADJ
ftr-368	328	30	to	to	PART
ftr-368	328	31	telecast	telecast	VERB
ftr-368	328	32	college	college	NOUN
ftr-368	328	33	football	football	NOUN
ftr-368	328	34	games	game	NOUN
ftr-368	328	35	is	be	AUX
ftr-368	328	36	the	the	DET
ftr-368	328	37	property	property	NOUN
ftr-368	328	38	of	of	ADP
ftr-368	328	39	the	the	DET
ftr-368	328	40	institutions	institution	NOUN
ftr-368	328	41	participating	participate	VERB
ftr-368	328	42	in	in	ADP
ftr-368	328	43	the	the	DET
ftr-368	328	44	games	game	NOUN
ftr-368	328	45	,	,	PUNCT
ftr-368	328	46	and	and	CCONJ
ftr-368	328	47	that	that	SCONJ
ftr-368	328	48	right	right	NOUN
ftr-368	328	49	may	may	AUX
ftr-368	328	50	be	be	AUX
ftr-368	328	51	sold	sell	VERB
ftr-368	328	52	or	or	CCONJ
ftr-368	328	53	assigned	assign	VERB
ftr-368	328	54	by	by	ADP
ftr-368	328	55	those	those	DET
ftr-368	328	56	institutions	institution	NOUN
ftr-368	328	57	to	to	ADP
ftr-368	328	58	any	any	DET
ftr-368	328	59	entity	entity	NOUN
ftr-368	328	60	at	at	ADP
ftr-368	328	61	their	their	PRON
ftr-368	328	62	discretion	discretion	NOUN
ftr-368	328	63	.	.	PUNCT
ftr-368	328	64	”	"	PUNCT
ftr-368	329	1	usually	usually	ADV
ftr-368	329	2	,	,	PUNCT
ftr-368	329	3	broadcast	broadcast	NOUN
ftr-368	329	4	agreements	agreement	NOUN
ftr-368	329	5	do	do	AUX
ftr-368	329	6	not	not	PART
ftr-368	329	7	contemplate	contemplate	VERB
ftr-368	329	8	the	the	DET
ftr-368	329	9	provision	provision	NOUN
ftr-368	329	10	of	of	ADP
ftr-368	329	11	services	service	NOUN
ftr-368	329	12	on	on	ADP
ftr-368	329	13	the	the	DET
ftr-368	329	14	franchise	franchise	NOUN
ftr-368	329	15	’s	’s	PART
ftr-368	329	16	part	part	NOUN
ftr-368	329	17	,	,	PUNCT
ftr-368	329	18	but	but	CCONJ
ftr-368	329	19	merely	merely	ADV
ftr-368	329	20	grant	grant	VERB
ftr-368	329	21	the	the	DET
ftr-368	329	22	network	network	NOUN
ftr-368	329	23	the	the	DET
ftr-368	329	24	right	right	NOUN
ftr-368	329	25	to	to	PART
ftr-368	329	26	broadcast	broadcast	VERB
ftr-368	329	27	the	the	DET
ftr-368	329	28	action	action	NOUN
ftr-368	329	29	.	.	PUNCT
ftr-368	330	1	thus	thus	ADV
ftr-368	330	2	,	,	PUNCT
ftr-368	330	3	whereas	whereas	SCONJ
ftr-368	330	4	under	under	ADP
ftr-368	330	5	prior	prior	ADJ
ftr-368	330	6	law	law	NOUN
ftr-368	330	7	any	any	DET
ftr-368	330	8	advance	advance	NOUN
ftr-368	330	9	payments	payment	NOUN
ftr-368	330	10	were	be	AUX
ftr-368	330	11	treated	treat	VERB
ftr-368	330	12	as	as	ADP
ftr-368	330	13	a	a	DET
ftr-368	330	14	current	current	ADJ
ftr-368	330	15	sale	sale	NOUN
ftr-368	330	16	of	of	ADP
ftr-368	330	17	property	property	NOUN
ftr-368	330	18	rights	right	NOUN
ftr-368	330	19	,	,	PUNCT
ftr-368	330	20	subject	subject	ADJ
ftr-368	330	21	to	to	ADP
ftr-368	330	22	a	a	DET
ftr-368	330	23	presumption	presumption	NOUN
ftr-368	330	24	of	of	ADP
ftr-368	330	25	current	current	ADJ
ftr-368	330	26	inclusion	inclusion	NOUN
ftr-368	330	27	under	under	ADP
ftr-368	330	28	section	section	NOUN
ftr-368	330	29	451	451	NUM
ftr-368	330	30	,	,	PUNCT
ftr-368	330	31	under	under	ADP
ftr-368	330	32	2004	2004	NUM
ftr-368	330	33	-	-	SYM
ftr-368	330	34	34	34	NUM
ftr-368	330	35	these	these	DET
ftr-368	330	36	intangible	intangible	ADJ
ftr-368	330	37	property	property	NOUN
ftr-368	330	38	rights	right	NOUN
ftr-368	330	39	likely	likely	ADV
ftr-368	330	40	constitute	constitute	VERB
ftr-368	330	41	“	"	PUNCT
ftr-368	330	42	intellectual	intellectual	ADJ
ftr-368	330	43	property	property	NOUN
ftr-368	330	44	,	,	PUNCT
ftr-368	330	45	”	"	PUNCT
ftr-368	330	46	and	and	CCONJ
ftr-368	330	47	sports	sport	NOUN
ftr-368	330	48	leagues	league	NOUN
ftr-368	330	49	and	and	CCONJ
ftr-368	330	50	franchises	franchise	NOUN
ftr-368	330	51	should	should	AUX
ftr-368	330	52	be	be	AUX
ftr-368	330	53	entitled	entitle	VERB
ftr-368	330	54	to	to	ADP
ftr-368	330	55	the	the	DET
ftr-368	330	56	deferral	deferral	ADJ
ftr-368	330	57	benefits	benefit	NOUN
ftr-368	330	58	so	so	ADV
ftr-368	330	59	long	long	ADV
ftr-368	330	60	as	as	SCONJ
ftr-368	330	61	they	they	PRON
ftr-368	330	62	meet	meet	VERB
ftr-368	330	63	the	the	DET
ftr-368	330	64	other	other	ADJ
ftr-368	330	65	requirements	requirement	NOUN
ftr-368	330	66	of	of	ADP
ftr-368	330	67	the	the	DET
ftr-368	330	68	ruling	ruling	NOUN
ftr-368	330	69	.	.	PUNCT
ftr-368	331	1	advance	advance	NOUN
ftr-368	331	2	credit	credit	NOUN
ftr-368	331	3	card	card	NOUN
ftr-368	331	4	fees	fee	NOUN
ftr-368	331	5	similar	similar	ADJ
ftr-368	331	6	to	to	ADP
ftr-368	331	7	the	the	DET
ftr-368	331	8	ones	one	NOUN
ftr-368	331	9	addressed	address	VERB
ftr-368	331	10	in	in	ADP
ftr-368	331	11	the	the	DET
ftr-368	331	12	barnett	barnett	PROPN
ftr-368	331	13	and	and	CCONJ
ftr-368	331	14	signet	signet	NOUN
ftr-368	331	15	cases	case	NOUN
ftr-368	331	16	,	,	PUNCT
ftr-368	331	17	however	however	ADV
ftr-368	331	18	,	,	PUNCT
ftr-368	331	19	are	be	AUX
ftr-368	331	20	not	not	PART
ftr-368	331	21	eligible	eligible	ADJ
ftr-368	331	22	for	for	ADP
ftr-368	331	23	deferral	deferral	ADJ
ftr-368	331	24	treatment	treatment	NOUN
ftr-368	331	25	under	under	ADP
ftr-368	331	26	200434	200434	NUM
ftr-368	331	27	.	.	PUNCT
ftr-368	332	1	credit	credit	NOUN
ftr-368	332	2	card	card	NOUN
ftr-368	332	3	issuers	issuer	NOUN
ftr-368	332	4	have	have	AUX
ftr-368	332	5	had	have	VERB
ftr-368	332	6	difficulty	difficulty	NOUN
ftr-368	332	7	convincing	convince	VERB
ftr-368	332	8	the	the	DET
ftr-368	332	9	irs	irs	PROPN
ftr-368	332	10	and	and	CCONJ
ftr-368	332	11	the	the	DET
ftr-368	332	12	courts	court	NOUN
ftr-368	332	13	that	that	PRON
ftr-368	332	14	annual	annual	ADJ
ftr-368	332	15	fees	fee	NOUN
ftr-368	332	16	were	be	AUX
ftr-368	332	17	paid	pay	VERB
ftr-368	332	18	in	in	ADP
ftr-368	332	19	exchange	exchange	NOUN
ftr-368	332	20	for	for	ADP
ftr-368	332	21	services	service	NOUN
ftr-368	332	22	,	,	PUNCT
ftr-368	332	23	as	as	SCONJ
ftr-368	332	24	opposed	oppose	VERB
ftr-368	332	25	to	to	ADP
ftr-368	332	26	the	the	DET
ftr-368	332	27	mere	mere	ADJ
ftr-368	332	28	availability	availability	NOUN
ftr-368	332	29	of	of	ADP
ftr-368	332	30	credit	credit	NOUN
ftr-368	332	31	.	.	PUNCT
ftr-368	333	1	in	in	ADP
ftr-368	333	2	this	this	DET
ftr-368	333	3	regard	regard	NOUN
ftr-368	333	4	,	,	PUNCT
ftr-368	333	5	the	the	DET
ftr-368	333	6	service	service	NOUN
ftr-368	333	7	has	have	AUX
ftr-368	333	8	stated	state	VERB
ftr-368	333	9	that	that	SCONJ
ftr-368	333	10	the	the	DET
ftr-368	333	11	annual	annual	ADJ
ftr-368	333	12	fee	fee	NOUN
ftr-368	333	13	“	"	PUNCT
ftr-368	333	14	is	be	AUX
ftr-368	333	15	a	a	DET
ftr-368	333	16	fee	fee	NOUN
ftr-368	333	17	charged	charge	VERB
ftr-368	333	18	for	for	ADP
ftr-368	333	19	the	the	DET
ftr-368	333	20	acquisition	acquisition	NOUN
ftr-368	333	21	of	of	ADP
ftr-368	333	22	a	a	DET
ftr-368	333	23	property	property	NOUN
ftr-368	333	24	right	right	NOUN
ftr-368	333	25	,	,	PUNCT
ftr-368	333	26	the	the	DET
ftr-368	333	27	right	right	NOUN
ftr-368	333	28	to	to	ADP
ftr-368	333	29	the	the	DET
ftr-368	333	30	use	use	NOUN
ftr-368	333	31	of	of	ADP
ftr-368	333	32	money	money	NOUN
ftr-368	333	33	,	,	PUNCT
ftr-368	333	34	and	and	CCONJ
ftr-368	333	35	not	not	PART
ftr-368	333	36	for	for	ADP
ftr-368	333	37	the	the	DET
ftr-368	333	38	performance	performance	NOUN
ftr-368	333	39	of	of	ADP
ftr-368	333	40	services	service	NOUN
ftr-368	333	41	.	.	PUNCT
ftr-368	334	1	”51	”51	PROPN
ftr-368	334	2	although	although	SCONJ
ftr-368	334	3	section	section	NOUN
ftr-368	334	4	4.03	4.03	NUM
ftr-368	334	5	of	of	ADP
ftr-368	334	6	2004	2004	NUM
ftr-368	334	7	-	-	SYM
ftr-368	334	8	34	34	NUM
ftr-368	334	9	extended	extended	ADJ
ftr-368	334	10	deferral	deferral	ADJ
ftr-368	334	11	benefits	benefit	NOUN
ftr-368	334	12	to	to	ADP
ftr-368	334	13	intellectual	intellectual	ADJ
ftr-368	334	14	property	property	NOUN
ftr-368	334	15	and	and	CCONJ
ftr-368	334	16	“	"	PUNCT
ftr-368	334	17	similar	similar	ADJ
ftr-368	334	18	intangible	intangible	ADJ
ftr-368	334	19	property	property	NOUN
ftr-368	334	20	rights	right	NOUN
ftr-368	334	21	,	,	PUNCT
ftr-368	334	22	”	"	PUNCT
ftr-368	334	23	section	section	NOUN
ftr-368	334	24	4.02	4.02	NUM
ftr-368	334	25	of	of	ADP
ftr-368	334	26	2004	2004	NUM
ftr-368	334	27	-	-	SYM
ftr-368	334	28	34	34	NUM
ftr-368	334	29	provides	provide	VERB
ftr-368	334	30	that	that	SCONJ
ftr-368	334	31	an	an	DET
ftr-368	334	32	“	"	PUNCT
ftr-368	334	33	advance	advance	NOUN
ftr-368	334	34	payment	payment	NOUN
ftr-368	334	35	does	do	AUX
ftr-368	334	36	not	not	PART
ftr-368	334	37	include	include	VERB
ftr-368	334	38	–	–	PUNCT
ftr-368	334	39	payments	payment	NOUN
ftr-368	334	40	with	with	ADP
ftr-368	334	41	respect	respect	NOUN
ftr-368	334	42	to	to	ADP
ftr-368	334	43	…	…	PUNCT
ftr-368	334	44	credit	credit	NOUN
ftr-368	334	45	card	card	NOUN
ftr-368	334	46	agreements	agreement	NOUN
ftr-368	334	47	.	.	PUNCT
ftr-368	334	48	”	"	PUNCT
ftr-368	335	1	since	since	SCONJ
ftr-368	335	2	2004	2004	NUM
ftr-368	335	3	-	-	SYM
ftr-368	335	4	34	34	NUM
ftr-368	335	5	effectively	effectively	ADV
ftr-368	335	6	broadened	broaden	VERB
ftr-368	335	7	the	the	DET
ftr-368	335	8	standards	standard	NOUN
ftr-368	335	9	set	set	VERB
ftr-368	335	10	forth	forth	ADV
ftr-368	335	11	in	in	ADP
ftr-368	335	12	rev	rev	PROPN
ftr-368	335	13	.	.	PROPN
ftr-368	335	14	proc	proc	PROPN
ftr-368	335	15	.	.	PUNCT
ftr-368	336	1	71	71	NUM
ftr-368	336	2	-	-	SYM
ftr-368	336	3	21,52	21,52	NUM
ftr-368	336	4	credit	credit	NOUN
ftr-368	336	5	card	card	NOUN
ftr-368	336	6	issuers	issuer	NOUN
ftr-368	336	7	seeking	seek	VERB
ftr-368	336	8	income	income	NOUN
ftr-368	336	9	deferral	deferral	NOUN
ftr-368	336	10	can	can	AUX
ftr-368	336	11	plausibly	plausibly	ADV
ftr-368	336	12	argue	argue	VERB
ftr-368	336	13	that	that	SCONJ
ftr-368	336	14	,	,	PUNCT
ftr-368	336	15	to	to	ADP
ftr-368	336	16	the	the	DET
ftr-368	336	17	extent	extent	NOUN
ftr-368	336	18	a	a	DET
ftr-368	336	19	prepaid	prepaid	ADJ
ftr-368	336	20	credit	credit	NOUN
ftr-368	336	21	card	card	NOUN
ftr-368	336	22	fee	fee	NOUN
ftr-368	336	23	constitutes	constitute	VERB
ftr-368	336	24	service	service	NOUN
ftr-368	336	25	income	income	NOUN
ftr-368	336	26	(	(	PUNCT
ftr-368	336	27	contrary	contrary	ADV
ftr-368	336	28	to	to	ADP
ftr-368	336	29	the	the	DET
ftr-368	336	30	service	service	NOUN
ftr-368	336	31	’s	’s	PART
ftr-368	336	32	conclusion	conclusion	NOUN
ftr-368	336	33	in	in	ADP
ftr-368	336	34	plr	plr	NOUN
ftr-368	336	35	8543004	8543004	NUM
ftr-368	336	36	)	)	PUNCT
ftr-368	336	37	,	,	PUNCT
ftr-368	336	38	it	it	PRON
ftr-368	336	39	is	be	AUX
ftr-368	336	40	entitled	entitle	VERB
ftr-368	336	41	to	to	ADP
ftr-368	336	42	the	the	DET
ftr-368	336	43	more	more	ADV
ftr-368	336	44	limited	limited	ADJ
ftr-368	336	45	deferral	deferral	NOUN
ftr-368	336	46	of	of	ADP
ftr-368	336	47	rev	rev	PROPN
ftr-368	336	48	.	.	PROPN
ftr-368	336	49	proc	proc	PROPN
ftr-368	336	50	.	.	PUNCT
ftr-368	337	1	71	71	NUM
ftr-368	337	2	-	-	SYM
ftr-368	337	3	21	21	NUM
ftr-368	337	4	despite	despite	SCONJ
ftr-368	337	5	its	its	PRON
ftr-368	337	6	being	be	AUX
ftr-368	337	7	excluded	exclude	VERB
ftr-368	337	8	from	from	ADP
ftr-368	337	9	the	the	DET
ftr-368	337	10	scope	scope	NOUN
ftr-368	337	11	of	of	ADP
ftr-368	337	12	2004	2004	NUM
ftr-368	337	13	-	-	SYM
ftr-368	337	14	34	34	NUM
ftr-368	337	15	.	.	PUNCT
ftr-368	338	1	50	50	NUM
ftr-368	338	2	.	.	X
ftr-368	339	1	546	546	NUM
ftr-368	339	2	f.	f.	PROPN
ftr-368	339	3	supp	supp	PROPN
ftr-368	339	4	.	.	PUNCT
ftr-368	340	1	1276	1276	NUM
ftr-368	340	2	,	,	PUNCT
ftr-368	340	3	1328	1328	NUM
ftr-368	340	4	(	(	PUNCT
ftr-368	340	5	w.d	w.d	PROPN
ftr-368	340	6	.	.	PROPN
ftr-368	340	7	okl	okl	PROPN
ftr-368	340	8	.	.	PUNCT
ftr-368	340	9	1982	1982	NUM
ftr-368	340	10	)	)	PUNCT
ftr-368	340	11	.	.	PUNCT
ftr-368	341	1	see	see	VERB
ftr-368	341	2	also	also	ADV
ftr-368	341	3	uhlaender	uhlaender	PROPN
ftr-368	341	4	v.	v.	PROPN
ftr-368	341	5	hendrickson	hendrickson	PROPN
ftr-368	341	6	,	,	PUNCT
ftr-368	341	7	316	316	NUM
ftr-368	341	8	f.supp	f.supp	ADJ
ftr-368	341	9	.	.	PROPN
ftr-368	342	1	1277	1277	NUM
ftr-368	342	2	(	(	PUNCT
ftr-368	342	3	d.	d.	PROPN
ftr-368	342	4	minn	minn	PROPN
ftr-368	342	5	.	.	PROPN
ftr-368	342	6	1970	1970	NUM
ftr-368	342	7	)	)	PUNCT
ftr-368	342	8	;	;	PUNCT
ftr-368	343	1	weiler	weiler	PROPN
ftr-368	343	2	&	&	CCONJ
ftr-368	343	3	roberts	roberts	PROPN
ftr-368	343	4	,	,	PUNCT
ftr-368	343	5	supra	supra	PROPN
ftr-368	343	6	note	note	PROPN
ftr-368	343	7	6	6	NUM
ftr-368	343	8	,	,	PUNCT
ftr-368	343	9	at	at	ADP
ftr-368	343	10	434	434	NUM
ftr-368	343	11	(	(	PUNCT
ftr-368	343	12	noting	note	VERB
ftr-368	343	13	that	that	SCONJ
ftr-368	343	14	copyright	copyright	NOUN
ftr-368	343	15	law	law	NOUN
ftr-368	343	16	creates	create	VERB
ftr-368	343	17	a	a	DET
ftr-368	343	18	property	property	NOUN
ftr-368	343	19	right	right	NOUN
ftr-368	343	20	in	in	ADP
ftr-368	343	21	the	the	DET
ftr-368	343	22	public	public	ADJ
ftr-368	343	23	broadcasting	broadcasting	NOUN
ftr-368	343	24	of	of	ADP
ftr-368	343	25	sporting	sporting	NOUN
ftr-368	343	26	events	event	NOUN
ftr-368	343	27	but	but	CCONJ
ftr-368	343	28	not	not	PART
ftr-368	343	29	in	in	ADP
ftr-368	343	30	the	the	DET
ftr-368	343	31	bare	bare	ADJ
ftr-368	343	32	events	event	NOUN
ftr-368	343	33	of	of	ADP
ftr-368	343	34	a	a	DET
ftr-368	343	35	game	game	NOUN
ftr-368	343	36	)	)	PUNCT
ftr-368	343	37	.	.	PUNCT
ftr-368	344	1	see	see	VERB
ftr-368	344	2	mssp	mssp	PROPN
ftr-368	344	3	,	,	PUNCT
ftr-368	344	4	supra	supra	PROPN
ftr-368	344	5	note	note	NOUN
ftr-368	344	6	3	3	NUM
ftr-368	344	7	,	,	PUNCT
ftr-368	344	8	at	at	ADP
ftr-368	344	9	42	42	NUM
ftr-368	344	10	,	,	PUNCT
ftr-368	344	11	4	4	NUM
ftr-368	344	12	-	-	SYM
ftr-368	344	13	3	3	NUM
ftr-368	344	14	(	(	PUNCT
ftr-368	344	15	disallowing	disallow	VERB
ftr-368	344	16	deferral	deferral	ADJ
ftr-368	344	17	relating	relate	VERB
ftr-368	344	18	to	to	ADP
ftr-368	344	19	broadcasting	broadcast	VERB
ftr-368	344	20	contracts	contract	NOUN
ftr-368	344	21	on	on	ADP
ftr-368	344	22	grounds	ground	NOUN
ftr-368	344	23	that	that	SCONJ
ftr-368	344	24	these	these	DET
ftr-368	344	25	payments	payment	NOUN
ftr-368	344	26	are	be	AUX
ftr-368	344	27	in	in	ADP
ftr-368	344	28	exchange	exchange	NOUN
ftr-368	344	29	for	for	ADP
ftr-368	344	30	property	property	NOUN
ftr-368	344	31	rights	right	NOUN
ftr-368	344	32	,	,	PUNCT
ftr-368	344	33	not	not	PART
ftr-368	344	34	services	service	NOUN
ftr-368	344	35	)	)	PUNCT
ftr-368	344	36	.	.	PUNCT
ftr-368	345	1	51	51	NUM
ftr-368	345	2	.	.	X
ftr-368	345	3	plr	plr	NOUN
ftr-368	345	4	8543004	8543004	NUM
ftr-368	345	5	(	(	PUNCT
ftr-368	345	6	july	july	PROPN
ftr-368	345	7	18	18	NUM
ftr-368	345	8	,	,	PUNCT
ftr-368	345	9	1985	1985	NUM
ftr-368	345	10	)	)	PUNCT
ftr-368	345	11	.	.	PUNCT
ftr-368	346	1	see	see	AUX
ftr-368	346	2	also	also	ADV
ftr-368	346	3	rev	rev	VERB
ftr-368	346	4	.	.	PUNCT
ftr-368	347	1	rul	rul	PROPN
ftr-368	347	2	.	.	PUNCT
ftr-368	348	1	81	81	NUM
ftr-368	348	2	-	-	SYM
ftr-368	348	3	160	160	NUM
ftr-368	348	4	,	,	PUNCT
ftr-368	348	5	1981	1981	NUM
ftr-368	348	6	-	-	SYM
ftr-368	348	7	1	1	NUM
ftr-368	348	8	c.b	c.b	PROPN
ftr-368	348	9	.	.	PROPN
ftr-368	348	10	312	312	NUM
ftr-368	348	11	.	.	NOUN
ftr-368	348	12	52	52	NUM
ftr-368	348	13	.	.	PUNCT
ftr-368	348	14	section	section	NOUN
ftr-368	348	15	2.04	2.04	NUM
ftr-368	348	16	of	of	ADP
ftr-368	348	17	2004	2004	NUM
ftr-368	348	18	-	-	SYM
ftr-368	348	19	34	34	NUM
ftr-368	348	20	asserts	assert	VERB
ftr-368	348	21	that	that	SCONJ
ftr-368	348	22	“	"	PUNCT
ftr-368	348	23	the	the	DET
ftr-368	348	24	service	service	NOUN
ftr-368	348	25	has	have	AUX
ftr-368	348	26	determined	determine	VERB
ftr-368	348	27	that	that	SCONJ
ftr-368	348	28	it	it	PRON
ftr-368	348	29	is	be	AUX
ftr-368	348	30	appropriate	appropriate	ADJ
ftr-368	348	31	to	to	PART
ftr-368	348	32	expand	expand	VERB
ftr-368	348	33	the	the	DET
ftr-368	348	34	scope	scope	NOUN
ftr-368	348	35	of	of	ADP
ftr-368	348	36	rev	rev	PROPN
ftr-368	348	37	.	.	PROPN
ftr-368	348	38	proc	proc	PROPN
ftr-368	348	39	.	.	PUNCT
ftr-368	349	1	71	71	NUM
ftr-368	349	2	-	-	SYM
ftr-368	349	3	21	21	NUM
ftr-368	349	4	to	to	PART
ftr-368	349	5	include	include	VERB
ftr-368	349	6	advance	advance	NOUN
ftr-368	349	7	payments	payment	NOUN
ftr-368	349	8	for	for	ADP
ftr-368	349	9	certain	certain	ADJ
ftr-368	349	10	non	non	NOUN
ftr-368	349	11	-	-	NOUN
ftr-368	349	12	services	service	NOUN
ftr-368	349	13	.	.	PUNCT
ftr-368	349	14	”	"	PUNCT
ftr-368	350	1	in	in	ADP
ftr-368	350	2	light	light	NOUN
ftr-368	350	3	of	of	ADP
ftr-368	350	4	this	this	DET
ftr-368	350	5	statement	statement	NOUN
ftr-368	350	6	,	,	PUNCT
ftr-368	350	7	one	one	PRON
ftr-368	350	8	can	can	AUX
ftr-368	350	9	take	take	VERB
ftr-368	350	10	the	the	DET
ftr-368	350	11	position	position	NOUN
ftr-368	350	12	that	that	SCONJ
ftr-368	350	13	2004	2004	NUM
ftr-368	350	14	-	-	SYM
ftr-368	350	15	34	34	NUM
ftr-368	350	16	does	do	AUX
ftr-368	350	17	not	not	PART
ftr-368	350	18	disallow	disallow	VERB
ftr-368	350	19	the	the	DET
ftr-368	350	20	deferral	deferral	NOUN
ftr-368	350	21	of	of	ADP
ftr-368	350	22	any	any	DET
ftr-368	350	23	service	service	NOUN
ftr-368	350	24	income	income	NOUN
ftr-368	350	25	that	that	PRON
ftr-368	350	26	falls	fall	VERB
ftr-368	350	27	within	within	ADP
ftr-368	350	28	rev	rev	PROPN
ftr-368	350	29	.	.	PROPN
ftr-368	350	30	proc	proc	PROPN
ftr-368	350	31	.	.	PUNCT
ftr-368	351	1	71	71	NUM
ftr-368	351	2	-	-	SYM
ftr-368	351	3	21	21	NUM
ftr-368	351	4	.	.	PUNCT
ftr-368	351	5	178	178	NUM
ftr-368	351	6	florida	florida	PROPN
ftr-368	351	7	tax	tax	NOUN
ftr-368	351	8	review	review	NOUN
ftr-368	351	9	[	[	X
ftr-368	351	10	vol	vol	NOUN
ftr-368	351	11	.	.	PUNCT
ftr-368	351	12	9:3	9:3	NUM
ftr-368	351	13	c.	c.	PROPN
ftr-368	351	14	advance	advance	NOUN
ftr-368	351	15	payments	payment	NOUN
ftr-368	351	16	:	:	PUNCT
ftr-368	351	17	ticket	ticket	NOUN
ftr-368	351	18	sales	sale	NOUN
ftr-368	351	19	&	&	CCONJ
ftr-368	351	20	seat	seat	NOUN
ftr-368	351	21	licensing	license	VERB
ftr-368	351	22	sports	sport	NOUN
ftr-368	351	23	franchises	franchise	NOUN
ftr-368	351	24	derive	derive	VERB
ftr-368	351	25	a	a	DET
ftr-368	351	26	significant	significant	ADJ
ftr-368	351	27	amount	amount	NOUN
ftr-368	351	28	of	of	ADP
ftr-368	351	29	revenue	revenue	NOUN
ftr-368	351	30	from	from	ADP
ftr-368	351	31	ticket	ticket	NOUN
ftr-368	351	32	sales	sale	NOUN
ftr-368	351	33	.	.	PUNCT
ftr-368	352	1	tickets	ticket	NOUN
ftr-368	352	2	are	be	AUX
ftr-368	352	3	often	often	ADV
ftr-368	352	4	sold	sell	VERB
ftr-368	352	5	as	as	ADP
ftr-368	352	6	part	part	NOUN
ftr-368	352	7	of	of	ADP
ftr-368	352	8	singleor	singleor	NOUN
ftr-368	352	9	multi	multi	ADJ
ftr-368	352	10	-	-	ADJ
ftr-368	352	11	season	season	NOUN
ftr-368	352	12	packages	package	NOUN
ftr-368	352	13	,	,	PUNCT
ftr-368	352	14	with	with	ADP
ftr-368	352	15	substantial	substantial	ADJ
ftr-368	352	16	sums	sum	NOUN
ftr-368	352	17	paid	pay	VERB
ftr-368	352	18	up	up	ADP
ftr-368	352	19	front	front	NOUN
ftr-368	352	20	as	as	ADP
ftr-368	352	21	deposits	deposit	NOUN
ftr-368	352	22	or	or	CCONJ
ftr-368	352	23	advances	advance	NOUN
ftr-368	352	24	.	.	PUNCT
ftr-368	353	1	seat	seat	NOUN
ftr-368	353	2	licensing	licensing	NOUN
ftr-368	353	3	involves	involve	VERB
ftr-368	353	4	advance	advance	ADJ
ftr-368	353	5	sales	sale	NOUN
ftr-368	353	6	of	of	ADP
ftr-368	353	7	the	the	DET
ftr-368	353	8	right	right	NOUN
ftr-368	353	9	to	to	PART
ftr-368	353	10	purchase	purchase	VERB
ftr-368	353	11	season	season	NOUN
ftr-368	353	12	tickets	ticket	NOUN
ftr-368	353	13	for	for	ADP
ftr-368	353	14	a	a	DET
ftr-368	353	15	specified	specified	ADJ
ftr-368	353	16	period	period	NOUN
ftr-368	353	17	of	of	ADP
ftr-368	353	18	time	time	NOUN
ftr-368	353	19	.	.	PUNCT
ftr-368	354	1	in	in	ADP
ftr-368	354	2	the	the	DET
ftr-368	354	3	case	case	NOUN
ftr-368	354	4	of	of	ADP
ftr-368	354	5	luxury	luxury	NOUN
ftr-368	354	6	suites	suite	NOUN
ftr-368	354	7	or	or	CCONJ
ftr-368	354	8	skyboxes	skybox	NOUN
ftr-368	354	9	,	,	PUNCT
ftr-368	354	10	which	which	PRON
ftr-368	354	11	are	be	AUX
ftr-368	354	12	most	most	ADV
ftr-368	354	13	commonly	commonly	ADV
ftr-368	354	14	occupied	occupy	VERB
ftr-368	354	15	by	by	ADP
ftr-368	354	16	corporations	corporation	NOUN
ftr-368	354	17	and	and	CCONJ
ftr-368	354	18	large	large	ADJ
ftr-368	354	19	sponsors	sponsor	NOUN
ftr-368	354	20	,	,	PUNCT
ftr-368	354	21	the	the	DET
ftr-368	354	22	advances	advance	NOUN
ftr-368	354	23	can	can	AUX
ftr-368	354	24	be	be	AUX
ftr-368	354	25	quite	quite	ADV
ftr-368	354	26	sizable.53	sizable.53	NOUN
ftr-368	354	27	of	of	ADP
ftr-368	354	28	course	course	NOUN
ftr-368	354	29	,	,	PUNCT
ftr-368	354	30	in	in	ADP
ftr-368	354	31	the	the	DET
ftr-368	354	32	case	case	NOUN
ftr-368	354	33	of	of	ADP
ftr-368	354	34	prepayments	prepayment	NOUN
ftr-368	354	35	for	for	ADP
ftr-368	354	36	tickets	ticket	NOUN
ftr-368	354	37	,	,	PUNCT
ftr-368	354	38	as	as	SCONJ
ftr-368	354	39	is	be	AUX
ftr-368	354	40	the	the	DET
ftr-368	354	41	case	case	NOUN
ftr-368	354	42	with	with	ADP
ftr-368	354	43	all	all	DET
ftr-368	354	44	prepayments	prepayment	NOUN
ftr-368	354	45	,	,	PUNCT
ftr-368	354	46	it	it	PRON
ftr-368	354	47	must	must	AUX
ftr-368	354	48	first	first	ADV
ftr-368	354	49	be	be	AUX
ftr-368	354	50	determined	determine	VERB
ftr-368	354	51	that	that	SCONJ
ftr-368	354	52	the	the	DET
ftr-368	354	53	prepaid	prepaid	ADJ
ftr-368	354	54	sum	sum	NOUN
ftr-368	354	55	constitutes	constitute	VERB
ftr-368	354	56	a	a	DET
ftr-368	354	57	taxable	taxable	ADJ
ftr-368	354	58	advance	advance	NOUN
ftr-368	354	59	payment	payment	NOUN
ftr-368	354	60	(	(	PUNCT
ftr-368	354	61	as	as	SCONJ
ftr-368	354	62	opposed	oppose	VERB
ftr-368	354	63	to	to	ADP
ftr-368	354	64	a	a	DET
ftr-368	354	65	nontaxable	nontaxable	ADJ
ftr-368	354	66	deposit	deposit	NOUN
ftr-368	354	67	)	)	PUNCT
ftr-368	354	68	for	for	ADP
ftr-368	354	69	the	the	DET
ftr-368	354	70	trilogy	trilogy	NOUN
ftr-368	354	71	and	and	CCONJ
ftr-368	354	72	related	related	ADJ
ftr-368	354	73	doctrines	doctrine	NOUN
ftr-368	354	74	to	to	PART
ftr-368	354	75	apply	apply	VERB
ftr-368	354	76	.	.	PUNCT
ftr-368	355	1	that	that	DET
ftr-368	355	2	question	question	NOUN
ftr-368	355	3	,	,	PUNCT
ftr-368	355	4	which	which	PRON
ftr-368	355	5	is	be	AUX
ftr-368	355	6	beyond	beyond	ADP
ftr-368	355	7	the	the	DET
ftr-368	355	8	scope	scope	NOUN
ftr-368	355	9	of	of	ADP
ftr-368	355	10	this	this	DET
ftr-368	355	11	paper	paper	NOUN
ftr-368	355	12	,	,	PUNCT
ftr-368	355	13	is	be	AUX
ftr-368	355	14	governed	govern	VERB
ftr-368	355	15	by	by	ADP
ftr-368	355	16	the	the	DET
ftr-368	355	17	“	"	PUNCT
ftr-368	355	18	complete	complete	ADJ
ftr-368	355	19	dominion	dominion	NOUN
ftr-368	355	20	”	"	PUNCT
ftr-368	355	21	standard	standard	NOUN
ftr-368	355	22	as	as	SCONJ
ftr-368	355	23	expressed	express	VERB
ftr-368	355	24	by	by	ADP
ftr-368	355	25	the	the	DET
ftr-368	355	26	supreme	supreme	PROPN
ftr-368	355	27	court	court	PROPN
ftr-368	355	28	in	in	ADP
ftr-368	355	29	commissioner	commissioner	PROPN
ftr-368	355	30	v.	v.	PROPN
ftr-368	355	31	indianapolis	indianapolis	PROPN
ftr-368	355	32	power	power	PROPN
ftr-368	355	33	&	&	CCONJ
ftr-368	355	34	light	light	ADJ
ftr-368	355	35	co.54	co.54	PROPN
ftr-368	355	36	in	in	ADP
ftr-368	355	37	general	general	ADJ
ftr-368	355	38	,	,	PUNCT
ftr-368	355	39	the	the	DET
ftr-368	355	40	distinction	distinction	NOUN
ftr-368	355	41	between	between	ADP
ftr-368	355	42	a	a	DET
ftr-368	355	43	tax	tax	NOUN
ftr-368	355	44	-	-	PUNCT
ftr-368	355	45	free	free	ADJ
ftr-368	355	46	deposit	deposit	NOUN
ftr-368	355	47	and	and	CCONJ
ftr-368	355	48	a	a	DET
ftr-368	355	49	(	(	PUNCT
ftr-368	355	50	generally)taxable	generally)taxable	ADJ
ftr-368	355	51	advance	advance	NOUN
ftr-368	355	52	payment	payment	NOUN
ftr-368	355	53	will	will	AUX
ftr-368	355	54	depend	depend	VERB
ftr-368	355	55	on	on	ADP
ftr-368	355	56	the	the	DET
ftr-368	355	57	precise	precise	ADJ
ftr-368	355	58	contractual	contractual	ADJ
ftr-368	355	59	terms	term	NOUN
ftr-368	355	60	and	and	CCONJ
ftr-368	355	61	the	the	DET
ftr-368	355	62	use	use	NOUN
ftr-368	355	63	to	to	PART
ftr-368	355	64	which	which	PRON
ftr-368	355	65	the	the	DET
ftr-368	355	66	funds	fund	NOUN
ftr-368	355	67	are	be	AUX
ftr-368	355	68	put	put	VERB
ftr-368	355	69	,	,	PUNCT
ftr-368	355	70	since	since	SCONJ
ftr-368	355	71	the	the	DET
ftr-368	355	72	difference	difference	NOUN
ftr-368	355	73	is	be	AUX
ftr-368	355	74	one	one	NUM
ftr-368	355	75	of	of	ADP
ftr-368	355	76	degree	degree	NOUN
ftr-368	355	77	rather	rather	ADV
ftr-368	355	78	than	than	ADP
ftr-368	355	79	kind	kind	ADJ
ftr-368	355	80	.	.	PUNCT
ftr-368	356	1	payments	payment	NOUN
ftr-368	356	2	for	for	ADP
ftr-368	356	3	seat	seat	NOUN
ftr-368	356	4	licenses	license	NOUN
ftr-368	356	5	and	and	CCONJ
ftr-368	356	6	(	(	PUNCT
ftr-368	356	7	although	although	SCONJ
ftr-368	356	8	to	to	ADP
ftr-368	356	9	a	a	DET
ftr-368	356	10	lesser	less	ADJ
ftr-368	356	11	degree	degree	NOUN
ftr-368	356	12	)	)	PUNCT
ftr-368	356	13	season	season	NOUN
ftr-368	356	14	tickets	ticket	NOUN
ftr-368	356	15	usually	usually	ADV
ftr-368	356	16	are	be	AUX
ftr-368	356	17	refundable	refundable	ADJ
ftr-368	356	18	only	only	ADV
ftr-368	356	19	if	if	SCONJ
ftr-368	356	20	the	the	DET
ftr-368	356	21	games	game	NOUN
ftr-368	356	22	are	be	AUX
ftr-368	356	23	not	not	PART
ftr-368	356	24	actually	actually	ADV
ftr-368	356	25	played	play	VERB
ftr-368	356	26	,	,	PUNCT
ftr-368	356	27	which	which	PRON
ftr-368	356	28	militates	militate	VERB
ftr-368	356	29	against	against	ADP
ftr-368	356	30	deposit	deposit	NOUN
ftr-368	356	31	treatment	treatment	NOUN
ftr-368	356	32	.	.	PUNCT
ftr-368	357	1	these	these	DET
ftr-368	357	2	types	type	NOUN
ftr-368	357	3	of	of	ADP
ftr-368	357	4	sports	sport	NOUN
ftr-368	357	5	ticket	ticket	NOUN
ftr-368	357	6	transactions	transaction	NOUN
ftr-368	357	7	have	have	AUX
ftr-368	357	8	played	play	VERB
ftr-368	357	9	a	a	DET
ftr-368	357	10	prominent	prominent	ADJ
ftr-368	357	11	role	role	NOUN
ftr-368	357	12	in	in	ADP
ftr-368	357	13	the	the	DET
ftr-368	357	14	development	development	NOUN
ftr-368	357	15	of	of	ADP
ftr-368	357	16	the	the	DET
ftr-368	357	17	prepaid	prepaid	ADJ
ftr-368	357	18	income	income	NOUN
ftr-368	357	19	doctrine	doctrine	NOUN
ftr-368	357	20	.	.	PUNCT
ftr-368	358	1	artnell	artnell	PROPN
ftr-368	358	2	involved	involve	VERB
ftr-368	358	3	the	the	DET
ftr-368	358	4	proceeds	proceed	NOUN
ftr-368	358	5	of	of	ADP
ftr-368	358	6	advance	advance	NOUN
ftr-368	358	7	ticket	ticket	NOUN
ftr-368	358	8	sales	sale	NOUN
ftr-368	358	9	by	by	ADP
ftr-368	358	10	the	the	DET
ftr-368	358	11	chicago	chicago	PROPN
ftr-368	358	12	white	white	PROPN
ftr-368	358	13	sox	sox	PROPN
ftr-368	358	14	,	,	PUNCT
ftr-368	358	15	and	and	CCONJ
ftr-368	358	16	the	the	DET
ftr-368	358	17	7th	7th	ADJ
ftr-368	358	18	circuit	circuit	NOUN
ftr-368	358	19	in	in	ADP
ftr-368	358	20	that	that	DET
ftr-368	358	21	case	case	NOUN
ftr-368	358	22	easily	easily	ADV
ftr-368	358	23	distinguished	distinguish	VERB
ftr-368	358	24	the	the	DET
ftr-368	358	25	facts	fact	NOUN
ftr-368	358	26	at	at	ADP
ftr-368	358	27	bar	bar	NOUN
ftr-368	358	28	from	from	ADP
ftr-368	358	29	those	those	PRON
ftr-368	358	30	in	in	ADP
ftr-368	358	31	the	the	DET
ftr-368	358	32	trilogy	trilogy	NOUN
ftr-368	358	33	cases	case	NOUN
ftr-368	358	34	.	.	PUNCT
ftr-368	359	1	specifically	specifically	ADV
ftr-368	359	2	,	,	PUNCT
ftr-368	359	3	the	the	DET
ftr-368	359	4	court	court	NOUN
ftr-368	359	5	pointed	point	VERB
ftr-368	359	6	out	out	ADP
ftr-368	359	7	that	that	SCONJ
ftr-368	359	8	since	since	SCONJ
ftr-368	359	9	baseball	baseball	NOUN
ftr-368	359	10	games	game	NOUN
ftr-368	359	11	are	be	AUX
ftr-368	359	12	played	play	VERB
ftr-368	359	13	on	on	ADP
ftr-368	359	14	a	a	DET
ftr-368	359	15	fixed	fix	VERB
ftr-368	359	16	schedule	schedule	NOUN
ftr-368	359	17	,	,	PUNCT
ftr-368	359	18	“	"	PUNCT
ftr-368	359	19	the	the	DET
ftr-368	359	20	uncertainty	uncertainty	NOUN
ftr-368	359	21	stressed	stress	VERB
ftr-368	359	22	in	in	ADP
ftr-368	359	23	those	those	DET
ftr-368	359	24	decisions	decision	NOUN
ftr-368	359	25	is	be	AUX
ftr-368	359	26	not	not	PART
ftr-368	359	27	present	present	ADJ
ftr-368	359	28	here	here	ADV
ftr-368	359	29	.	.	PUNCT
ftr-368	360	1	”55	”55	PROPN
ftr-368	360	2	unlike	unlike	ADP
ftr-368	360	3	the	the	DET
ftr-368	360	4	dance	dance	NOUN
ftr-368	360	5	lessons	lesson	NOUN
ftr-368	360	6	in	in	ADP
ftr-368	360	7	schlude	schlude	NOUN
ftr-368	360	8	or	or	CCONJ
ftr-368	360	9	the	the	DET
ftr-368	360	10	member	member	NOUN
ftr-368	360	11	services	service	NOUN
ftr-368	360	12	in	in	ADP
ftr-368	360	13	aaa	aaa	NOUN
ftr-368	360	14	,	,	PUNCT
ftr-368	360	15	the	the	DET
ftr-368	360	16	scheduled	schedule	VERB
ftr-368	360	17	playing	playing	NOUN
ftr-368	360	18	of	of	ADP
ftr-368	360	19	baseball	baseball	NOUN
ftr-368	360	20	games	game	NOUN
ftr-368	360	21	can	can	AUX
ftr-368	360	22	be	be	AUX
ftr-368	360	23	relied	rely	VERB
ftr-368	360	24	upon	upon	SCONJ
ftr-368	360	25	with	with	ADP
ftr-368	360	26	53	53	NUM
ftr-368	360	27	.	.	PUNCT
ftr-368	361	1	by	by	ADP
ftr-368	361	2	selling	sell	VERB
ftr-368	361	3	seat	seat	NOUN
ftr-368	361	4	licenses	license	NOUN
ftr-368	361	5	,	,	PUNCT
ftr-368	361	6	a	a	DET
ftr-368	361	7	sports	sport	NOUN
ftr-368	361	8	team	team	NOUN
ftr-368	361	9	“	"	PUNCT
ftr-368	361	10	receives	receive	VERB
ftr-368	361	11	a	a	DET
ftr-368	361	12	substantial	substantial	ADJ
ftr-368	361	13	additional	additional	ADJ
ftr-368	361	14	and	and	CCONJ
ftr-368	361	15	accelerated	accelerate	VERB
ftr-368	361	16	source	source	NOUN
ftr-368	361	17	of	of	ADP
ftr-368	361	18	income	income	NOUN
ftr-368	361	19	,	,	PUNCT
ftr-368	361	20	with	with	ADP
ftr-368	361	21	no	no	DET
ftr-368	361	22	obligation	obligation	NOUN
ftr-368	361	23	of	of	ADP
ftr-368	361	24	repayment	repayment	NOUN
ftr-368	361	25	.	.	PUNCT
ftr-368	361	26	”	"	PUNCT
ftr-368	361	27	schuyler	schuyler	PROPN
ftr-368	361	28	moore	moore	PROPN
ftr-368	361	29	,	,	PUNCT
ftr-368	361	30	taxation	taxation	NOUN
ftr-368	361	31	of	of	ADP
ftr-368	361	32	the	the	DET
ftr-368	361	33	entertainment	entertainment	NOUN
ftr-368	361	34	industry	industry	NOUN
ftr-368	361	35	,	,	PUNCT
ftr-368	361	36	¶	¶	PROPN
ftr-368	361	37	1304	1304	NUM
ftr-368	361	38	(	(	PUNCT
ftr-368	361	39	cch	cch	PROPN
ftr-368	361	40	2008	2008	NUM
ftr-368	361	41	)	)	PUNCT
ftr-368	361	42	.	.	PUNCT
ftr-368	362	1	54	54	NUM
ftr-368	362	2	.	.	X
ftr-368	362	3	493	493	NUM
ftr-368	362	4	u.s	u.s	PROPN
ftr-368	362	5	.	.	PROPN
ftr-368	362	6	203	203	NUM
ftr-368	362	7	(	(	PUNCT
ftr-368	362	8	1990	1990	NUM
ftr-368	362	9	)	)	PUNCT
ftr-368	362	10	.	.	PUNCT
ftr-368	363	1	see	see	VERB
ftr-368	363	2	generally	generally	ADV
ftr-368	363	3	burgess	burgess	PROPN
ftr-368	363	4	j.w	j.w	PROPN
ftr-368	363	5	.	.	PROPN
ftr-368	363	6	raby	raby	PROPN
ftr-368	363	7	&	&	CCONJ
ftr-368	363	8	william	william	PROPN
ftr-368	363	9	l.	l.	PROPN
ftr-368	363	10	raby	raby	PROPN
ftr-368	363	11	,	,	PUNCT
ftr-368	363	12	taxable	taxable	ADJ
ftr-368	363	13	advance	advance	NOUN
ftr-368	363	14	payments	payment	NOUN
ftr-368	363	15	vs.	vs.	ADP
ftr-368	363	16	deposits	deposit	NOUN
ftr-368	363	17	and	and	CCONJ
ftr-368	363	18	deferrals	deferral	NOUN
ftr-368	363	19	,	,	PUNCT
ftr-368	363	20	2001	2001	NUM
ftr-368	363	21	tnt	tnt	PROPN
ftr-368	363	22	164	164	NUM
ftr-368	363	23	-	-	SYM
ftr-368	363	24	88	88	NUM
ftr-368	363	25	(	(	PUNCT
ftr-368	363	26	aug	aug	PROPN
ftr-368	363	27	.	.	PROPN
ftr-368	363	28	23	23	NUM
ftr-368	363	29	,	,	PUNCT
ftr-368	363	30	2001	2001	NUM
ftr-368	363	31	)	)	PUNCT
ftr-368	363	32	(	(	PUNCT
ftr-368	363	33	advising	advise	VERB
ftr-368	363	34	practitioners	practitioner	NOUN
ftr-368	363	35	to	to	PART
ftr-368	363	36	carefully	carefully	ADV
ftr-368	363	37	structure	structure	NOUN
ftr-368	363	38	escrow	escrow	NOUN
ftr-368	363	39	arrangements	arrangement	NOUN
ftr-368	363	40	and	and	CCONJ
ftr-368	363	41	advances	advance	NOUN
ftr-368	363	42	for	for	ADP
ftr-368	363	43	their	their	PRON
ftr-368	363	44	clients	client	NOUN
ftr-368	363	45	so	so	SCONJ
ftr-368	363	46	as	as	SCONJ
ftr-368	363	47	to	to	PART
ftr-368	363	48	maximize	maximize	VERB
ftr-368	363	49	income	income	NOUN
ftr-368	363	50	deferral	deferral	NOUN
ftr-368	363	51	)	)	PUNCT
ftr-368	363	52	.	.	PUNCT
ftr-368	364	1	to	to	ADP
ftr-368	364	2	the	the	DET
ftr-368	364	3	extent	extent	NOUN
ftr-368	364	4	an	an	DET
ftr-368	364	5	arrangement	arrangement	NOUN
ftr-368	364	6	is	be	AUX
ftr-368	364	7	silent	silent	ADJ
ftr-368	364	8	as	as	ADP
ftr-368	364	9	to	to	ADP
ftr-368	364	10	refundability	refundability	NOUN
ftr-368	364	11	,	,	PUNCT
ftr-368	364	12	irs	irs	PROPN
ftr-368	364	13	guidance	guidance	NOUN
ftr-368	364	14	suggests	suggest	VERB
ftr-368	364	15	that	that	SCONJ
ftr-368	364	16	the	the	DET
ftr-368	364	17	complete	complete	ADJ
ftr-368	364	18	dominion	dominion	NOUN
ftr-368	364	19	test	test	NOUN
ftr-368	364	20	will	will	AUX
ftr-368	364	21	be	be	AUX
ftr-368	364	22	met	meet	VERB
ftr-368	364	23	.	.	PUNCT
ftr-368	365	1	see	see	VERB
ftr-368	365	2	tam	tam	X
ftr-368	365	3	200619023	200619023	NUM
ftr-368	365	4	(	(	PUNCT
ftr-368	365	5	feb	feb	PROPN
ftr-368	365	6	.	.	PROPN
ftr-368	365	7	1	1	NUM
ftr-368	365	8	,	,	PUNCT
ftr-368	365	9	2006	2006	NUM
ftr-368	365	10	)	)	PUNCT
ftr-368	365	11	(	(	PUNCT
ftr-368	365	12	holding	hold	VERB
ftr-368	365	13	that	that	SCONJ
ftr-368	365	14	a	a	DET
ftr-368	365	15	prepayment	prepayment	NOUN
ftr-368	365	16	made	make	VERB
ftr-368	365	17	pursuant	pursuant	ADJ
ftr-368	365	18	to	to	ADP
ftr-368	365	19	a	a	DET
ftr-368	365	20	service	service	NOUN
ftr-368	365	21	contract	contract	NOUN
ftr-368	365	22	that	that	PRON
ftr-368	365	23	did	do	AUX
ftr-368	365	24	not	not	PART
ftr-368	365	25	contain	contain	VERB
ftr-368	365	26	any	any	DET
ftr-368	365	27	refund	refund	NOUN
ftr-368	365	28	provision	provision	NOUN
ftr-368	365	29	was	be	AUX
ftr-368	365	30	a	a	DET
ftr-368	365	31	taxable	taxable	ADJ
ftr-368	365	32	advance	advance	NOUN
ftr-368	365	33	payment	payment	NOUN
ftr-368	365	34	since	since	SCONJ
ftr-368	365	35	the	the	DET
ftr-368	365	36	payor	payor	NOUN
ftr-368	365	37	surrendered	surrender	VERB
ftr-368	365	38	control	control	NOUN
ftr-368	365	39	of	of	ADP
ftr-368	365	40	the	the	DET
ftr-368	365	41	proceeds	proceed	NOUN
ftr-368	365	42	once	once	SCONJ
ftr-368	365	43	they	they	PRON
ftr-368	365	44	were	be	AUX
ftr-368	365	45	paid	pay	VERB
ftr-368	365	46	)	)	PUNCT
ftr-368	365	47	.	.	PUNCT
ftr-368	366	1	55	55	NUM
ftr-368	366	2	.	.	X
ftr-368	367	1	artnell	artnell	PROPN
ftr-368	367	2	,	,	PUNCT
ftr-368	367	3	supra	supra	PROPN
ftr-368	367	4	note	note	PROPN
ftr-368	367	5	17	17	NUM
ftr-368	367	6	,	,	PUNCT
ftr-368	367	7	at	at	ADP
ftr-368	367	8	984	984	NUM
ftr-368	367	9	.	.	PUNCT
ftr-368	367	10	2008	2008	NUM
ftr-368	367	11	]	]	PUNCT
ftr-368	368	1	taxing	tax	VERB
ftr-368	368	2	the	the	DET
ftr-368	368	3	business	business	NOUN
ftr-368	368	4	of	of	ADP
ftr-368	368	5	sports	sport	NOUN
ftr-368	368	6	179	179	NUM
ftr-368	368	7	near	near	ADP
ftr-368	368	8	certainty	certainty	NOUN
ftr-368	368	9	(	(	PUNCT
ftr-368	368	10	subject	subject	ADJ
ftr-368	368	11	to	to	ADP
ftr-368	368	12	occasional	occasional	ADJ
ftr-368	368	13	rain	rain	NOUN
ftr-368	368	14	-	-	PUNCT
ftr-368	368	15	outs	out	NOUN
ftr-368	368	16	or	or	CCONJ
ftr-368	368	17	the	the	DET
ftr-368	368	18	like	like	ADJ
ftr-368	368	19	)	)	PUNCT
ftr-368	368	20	.	.	PUNCT
ftr-368	369	1	therefore	therefore	ADV
ftr-368	369	2	,	,	PUNCT
ftr-368	369	3	the	the	DET
ftr-368	369	4	court	court	NOUN
ftr-368	369	5	ruled	rule	VERB
ftr-368	369	6	,	,	PUNCT
ftr-368	369	7	the	the	DET
ftr-368	369	8	deferral	deferral	NOUN
ftr-368	369	9	of	of	ADP
ftr-368	369	10	income	income	NOUN
ftr-368	369	11	in	in	ADP
ftr-368	369	12	such	such	ADJ
ftr-368	369	13	circumstances	circumstance	NOUN
ftr-368	369	14	embodies	embody	VERB
ftr-368	369	15	a	a	DET
ftr-368	369	16	near	near	ADJ
ftr-368	369	17	perfect	perfect	ADJ
ftr-368	369	18	reflection	reflection	NOUN
ftr-368	369	19	of	of	ADP
ftr-368	369	20	income.56	income.56	NOUN
ftr-368	369	21	the	the	DET
ftr-368	369	22	tax	tax	NOUN
ftr-368	369	23	court	court	NOUN
ftr-368	369	24	had	have	VERB
ftr-368	369	25	an	an	DET
ftr-368	369	26	opportunity	opportunity	NOUN
ftr-368	369	27	to	to	PART
ftr-368	369	28	apply	apply	VERB
ftr-368	369	29	the	the	DET
ftr-368	369	30	reasoning	reasoning	NOUN
ftr-368	369	31	of	of	ADP
ftr-368	369	32	artnell	artnell	NOUN
ftr-368	369	33	in	in	ADP
ftr-368	369	34	the	the	DET
ftr-368	369	35	2002	2002	NUM
ftr-368	369	36	case	case	NOUN
ftr-368	369	37	of	of	ADP
ftr-368	369	38	tampa	tampa	PROPN
ftr-368	369	39	bay	bay	PROPN
ftr-368	369	40	devil	devil	PROPN
ftr-368	369	41	rays	ray	NOUN
ftr-368	369	42	,	,	PUNCT
ftr-368	369	43	ltd	ltd	PROPN
ftr-368	369	44	.	.	PROPN
ftr-368	370	1	v.	v.	PROPN
ftr-368	370	2	commissioner.57	commissioner.57	PROPN
ftr-368	370	3	in	in	ADP
ftr-368	370	4	devil	devil	ADJ
ftr-368	370	5	rays	ray	NOUN
ftr-368	370	6	,	,	PUNCT
ftr-368	370	7	the	the	DET
ftr-368	370	8	taxpayer	taxpayer	NOUN
ftr-368	370	9	partnership	partnership	NOUN
ftr-368	370	10	received	receive	VERB
ftr-368	370	11	payments	payment	NOUN
ftr-368	370	12	in	in	ADP
ftr-368	370	13	1995	1995	NUM
ftr-368	370	14	and	and	CCONJ
ftr-368	370	15	1996	1996	NUM
ftr-368	370	16	for	for	ADP
ftr-368	370	17	season	season	NOUN
ftr-368	370	18	tickets	ticket	NOUN
ftr-368	370	19	and	and	CCONJ
ftr-368	370	20	luxury	luxury	NOUN
ftr-368	370	21	suites	suite	NOUN
ftr-368	370	22	for	for	ADP
ftr-368	370	23	games	game	NOUN
ftr-368	370	24	that	that	PRON
ftr-368	370	25	were	be	AUX
ftr-368	370	26	to	to	PART
ftr-368	370	27	be	be	AUX
ftr-368	370	28	played	play	VERB
ftr-368	370	29	in	in	ADP
ftr-368	370	30	1998	1998	NUM
ftr-368	370	31	,	,	PUNCT
ftr-368	370	32	the	the	DET
ftr-368	370	33	inaugural	inaugural	ADJ
ftr-368	370	34	year	year	NOUN
ftr-368	370	35	for	for	ADP
ftr-368	370	36	the	the	DET
ftr-368	370	37	devil	devil	PROPN
ftr-368	370	38	rays	ray	VERB
ftr-368	370	39	baseball	baseball	NOUN
ftr-368	370	40	franchise	franchise	NOUN
ftr-368	370	41	.	.	PUNCT
ftr-368	371	1	for	for	ADP
ftr-368	371	2	book	book	NOUN
ftr-368	371	3	and	and	CCONJ
ftr-368	371	4	tax	tax	NOUN
ftr-368	371	5	purposes	purpose	NOUN
ftr-368	371	6	,	,	PUNCT
ftr-368	371	7	these	these	DET
ftr-368	371	8	amounts	amount	NOUN
ftr-368	371	9	were	be	AUX
ftr-368	371	10	not	not	PART
ftr-368	371	11	reported	report	VERB
ftr-368	371	12	until	until	SCONJ
ftr-368	371	13	the	the	DET
ftr-368	371	14	games	game	NOUN
ftr-368	371	15	were	be	AUX
ftr-368	371	16	played	play	VERB
ftr-368	371	17	in	in	ADP
ftr-368	371	18	1998	1998	NUM
ftr-368	371	19	.	.	PUNCT
ftr-368	372	1	after	after	ADP
ftr-368	372	2	reviewing	review	VERB
ftr-368	372	3	the	the	DET
ftr-368	372	4	trilogy	trilogy	NOUN
ftr-368	372	5	cases	case	NOUN
ftr-368	372	6	and	and	CCONJ
ftr-368	372	7	subsequent	subsequent	ADJ
ftr-368	372	8	developments	development	NOUN
ftr-368	372	9	,	,	PUNCT
ftr-368	372	10	the	the	DET
ftr-368	372	11	court	court	NOUN
ftr-368	372	12	concluded	conclude	VERB
ftr-368	372	13	that	that	SCONJ
ftr-368	372	14	“	"	PUNCT
ftr-368	372	15	the	the	DET
ftr-368	372	16	facts	fact	NOUN
ftr-368	372	17	before	before	ADP
ftr-368	372	18	[	[	X
ftr-368	372	19	it	it	PRON
ftr-368	372	20	]	]	PUNCT
ftr-368	372	21	in	in	ADP
ftr-368	372	22	the	the	DET
ftr-368	372	23	instant	instant	ADJ
ftr-368	372	24	case	case	NOUN
ftr-368	372	25	fall	fall	VERB
ftr-368	372	26	within	within	ADP
ftr-368	372	27	the	the	DET
ftr-368	372	28	narrow	narrow	ADJ
ftr-368	372	29	fact	fact	NOUN
ftr-368	372	30	pattern	pattern	NOUN
ftr-368	372	31	of	of	ADP
ftr-368	372	32	artnell	artnell	NOUN
ftr-368	372	33	.	.	PUNCT
ftr-368	373	1	”58	”58	PROPN
ftr-368	373	2	since	since	SCONJ
ftr-368	373	3	all	all	DET
ftr-368	373	4	game	game	NOUN
ftr-368	373	5	-	-	PUNCT
ftr-368	373	6	related	relate	VERB
ftr-368	373	7	expenses	expense	NOUN
ftr-368	373	8	were	be	AUX
ftr-368	373	9	to	to	PART
ftr-368	373	10	be	be	AUX
ftr-368	373	11	predictably	predictably	ADV
ftr-368	373	12	incurred	incur	VERB
ftr-368	373	13	beginning	begin	VERB
ftr-368	373	14	in	in	ADP
ftr-368	373	15	1998	1998	NUM
ftr-368	373	16	,	,	PUNCT
ftr-368	373	17	deferral	deferral	ADJ
ftr-368	373	18	of	of	ADP
ftr-368	373	19	income	income	NOUN
ftr-368	373	20	was	be	AUX
ftr-368	373	21	proper	proper	ADJ
ftr-368	373	22	under	under	ADP
ftr-368	373	23	section	section	NOUN
ftr-368	373	24	446	446	NUM
ftr-368	373	25	.	.	PUNCT
ftr-368	374	1	additionally	additionally	ADV
ftr-368	374	2	,	,	PUNCT
ftr-368	374	3	the	the	DET
ftr-368	374	4	advances	advance	NOUN
ftr-368	374	5	were	be	AUX
ftr-368	374	6	refundable	refundable	ADJ
ftr-368	374	7	in	in	ADP
ftr-368	374	8	the	the	DET
ftr-368	374	9	event	event	NOUN
ftr-368	374	10	the	the	DET
ftr-368	374	11	devil	devil	ADJ
ftr-368	374	12	rays	ray	NOUN
ftr-368	374	13	did	do	AUX
ftr-368	374	14	not	not	PART
ftr-368	374	15	play	play	VERB
ftr-368	374	16	the	the	DET
ftr-368	374	17	1998	1998	NUM
ftr-368	374	18	season	season	NOUN
ftr-368	374	19	.	.	PUNCT
ftr-368	375	1	in	in	ADP
ftr-368	375	2	the	the	DET
ftr-368	375	3	case	case	NOUN
ftr-368	375	4	of	of	ADP
ftr-368	375	5	seat	seat	NOUN
ftr-368	375	6	licenses	license	NOUN
ftr-368	375	7	,	,	PUNCT
ftr-368	375	8	the	the	DET
ftr-368	375	9	irs	irs	PROPN
ftr-368	375	10	has	have	AUX
ftr-368	375	11	ruled	rule	VERB
ftr-368	375	12	that	that	SCONJ
ftr-368	375	13	deferral	deferral	NOUN
ftr-368	375	14	is	be	AUX
ftr-368	375	15	not	not	PART
ftr-368	375	16	permitted	permit	VERB
ftr-368	375	17	beyond	beyond	ADP
ftr-368	375	18	the	the	DET
ftr-368	375	19	date	date	NOUN
ftr-368	375	20	of	of	ADP
ftr-368	375	21	receipt	receipt	NOUN
ftr-368	375	22	of	of	ADP
ftr-368	375	23	the	the	DET
ftr-368	375	24	license	license	NOUN
ftr-368	375	25	fee	fee	NOUN
ftr-368	375	26	.	.	PUNCT
ftr-368	376	1	in	in	ADP
ftr-368	376	2	cca	cca	PROPN
ftr-368	376	3	200247035	200247035	NUM
ftr-368	376	4	(	(	PUNCT
ftr-368	376	5	august	august	PROPN
ftr-368	376	6	16	16	NUM
ftr-368	376	7	,	,	PUNCT
ftr-368	376	8	2002	2002	NUM
ftr-368	376	9	)	)	PUNCT
ftr-368	376	10	,	,	PUNCT
ftr-368	376	11	a	a	DET
ftr-368	376	12	professional	professional	ADJ
ftr-368	376	13	sports	sport	NOUN
ftr-368	376	14	franchise	franchise	NOUN
ftr-368	376	15	sold	sell	VERB
ftr-368	376	16	personal	personal	ADJ
ftr-368	376	17	seat	seat	NOUN
ftr-368	376	18	licenses	license	NOUN
ftr-368	376	19	to	to	PART
ftr-368	376	20	help	help	VERB
ftr-368	376	21	finance	finance	VERB
ftr-368	376	22	the	the	DET
ftr-368	376	23	construction	construction	NOUN
ftr-368	376	24	of	of	ADP
ftr-368	376	25	a	a	DET
ftr-368	376	26	new	new	ADJ
ftr-368	376	27	stadium	stadium	NOUN
ftr-368	376	28	.	.	PUNCT
ftr-368	377	1	the	the	DET
ftr-368	377	2	licensing	licensing	NOUN
ftr-368	377	3	fee	fee	NOUN
ftr-368	377	4	was	be	AUX
ftr-368	377	5	paid	pay	VERB
ftr-368	377	6	in	in	ADP
ftr-368	377	7	three	three	NUM
ftr-368	377	8	installments	installment	NOUN
ftr-368	377	9	to	to	PART
ftr-368	377	10	be	be	AUX
ftr-368	377	11	paid	pay	VERB
ftr-368	377	12	over	over	ADP
ftr-368	377	13	three	three	NUM
ftr-368	377	14	years	year	NOUN
ftr-368	377	15	,	,	PUNCT
ftr-368	377	16	and	and	CCONJ
ftr-368	377	17	entitled	entitle	VERB
ftr-368	377	18	the	the	DET
ftr-368	377	19	licensees	licensee	NOUN
ftr-368	377	20	to	to	PART
ftr-368	377	21	purchase	purchase	VERB
ftr-368	377	22	tickets	ticket	NOUN
ftr-368	377	23	to	to	ADP
ftr-368	377	24	all	all	DET
ftr-368	377	25	future	future	ADJ
ftr-368	377	26	games	game	NOUN
ftr-368	377	27	to	to	PART
ftr-368	377	28	be	be	AUX
ftr-368	377	29	played	play	VERB
ftr-368	377	30	at	at	ADP
ftr-368	377	31	the	the	DET
ftr-368	377	32	new	new	ADJ
ftr-368	377	33	stadium	stadium	NOUN
ftr-368	377	34	.	.	PUNCT
ftr-368	378	1	the	the	DET
ftr-368	378	2	license	license	NOUN
ftr-368	378	3	agreement	agreement	NOUN
ftr-368	378	4	provided	provide	VERB
ftr-368	378	5	that	that	SCONJ
ftr-368	378	6	“	"	PUNCT
ftr-368	378	7	the	the	DET
ftr-368	378	8	licensees	licensee	NOUN
ftr-368	378	9	had	have	VERB
ftr-368	378	10	only	only	ADV
ftr-368	378	11	a	a	DET
ftr-368	378	12	revocable	revocable	ADJ
ftr-368	378	13	right	right	NOUN
ftr-368	378	14	of	of	ADP
ftr-368	378	15	personal	personal	ADJ
ftr-368	378	16	privilege	privilege	NOUN
ftr-368	378	17	and	and	CCONJ
ftr-368	378	18	that	that	SCONJ
ftr-368	378	19	the	the	DET
ftr-368	378	20	licenses	license	NOUN
ftr-368	378	21	did	do	AUX
ftr-368	378	22	not	not	PART
ftr-368	378	23	confer	confer	VERB
ftr-368	378	24	any	any	DET
ftr-368	378	25	real	real	ADJ
ftr-368	378	26	property	property	NOUN
ftr-368	378	27	or	or	CCONJ
ftr-368	378	28	leasehold	leasehold	NOUN
ftr-368	378	29	interest	interest	NOUN
ftr-368	378	30	in	in	ADP
ftr-368	378	31	any	any	DET
ftr-368	378	32	particular	particular	ADJ
ftr-368	378	33	stadium	stadium	NOUN
ftr-368	378	34	seats	seat	NOUN
ftr-368	378	35	.	.	PUNCT
ftr-368	378	36	”	"	PUNCT
ftr-368	379	1	the	the	DET
ftr-368	379	2	irs	irs	PROPN
ftr-368	379	3	chief	chief	ADJ
ftr-368	379	4	counsel	counsel	NOUN
ftr-368	379	5	,	,	PUNCT
ftr-368	379	6	relying	rely	VERB
ftr-368	379	7	on	on	ADP
ftr-368	379	8	sections	section	NOUN
ftr-368	379	9	446	446	NUM
ftr-368	379	10	and	and	CCONJ
ftr-368	379	11	451	451	NUM
ftr-368	379	12	,	,	PUNCT
ftr-368	379	13	ruled	rule	VERB
ftr-368	379	14	that	that	SCONJ
ftr-368	379	15	the	the	DET
ftr-368	379	16	taxpayer	taxpayer	NOUN
ftr-368	379	17	was	be	AUX
ftr-368	379	18	required	require	VERB
ftr-368	379	19	to	to	PART
ftr-368	379	20	include	include	VERB
ftr-368	379	21	in	in	ADP
ftr-368	379	22	income	income	NOUN
ftr-368	379	23	each	each	DET
ftr-368	379	24	installment	installment	NOUN
ftr-368	379	25	payment	payment	NOUN
ftr-368	379	26	under	under	ADP
ftr-368	379	27	the	the	DET
ftr-368	379	28	contract	contract	NOUN
ftr-368	379	29	at	at	ADP
ftr-368	379	30	the	the	DET
ftr-368	379	31	time	time	NOUN
ftr-368	379	32	it	it	PRON
ftr-368	379	33	became	become	VERB
ftr-368	379	34	due	due	ADJ
ftr-368	379	35	and	and	CCONJ
ftr-368	379	36	payable	payable	ADJ
ftr-368	379	37	or	or	CCONJ
ftr-368	379	38	was	be	AUX
ftr-368	379	39	paid	pay	VERB
ftr-368	379	40	,	,	PUNCT
ftr-368	379	41	whichever	whichever	PRON
ftr-368	379	42	occurred	occur	VERB
ftr-368	379	43	first	first	ADV
ftr-368	379	44	.	.	PUNCT
ftr-368	380	1	one	one	NUM
ftr-368	380	2	commentator	commentator	NOUN
ftr-368	380	3	has	have	AUX
ftr-368	380	4	observed	observe	VERB
ftr-368	380	5	that	that	SCONJ
ftr-368	380	6	this	this	DET
ftr-368	380	7	ruling	ruling	NOUN
ftr-368	380	8	was	be	AUX
ftr-368	380	9	decided	decide	VERB
ftr-368	380	10	correctly	correctly	ADV
ftr-368	380	11	and	and	CCONJ
ftr-368	380	12	that	that	SCONJ
ftr-368	380	13	56	56	NUM
ftr-368	380	14	.	.	PUNCT
ftr-368	381	1	in	in	ADP
ftr-368	381	2	the	the	DET
ftr-368	381	3	various	various	ADJ
ftr-368	381	4	irs	irs	PROPN
ftr-368	381	5	rulings	ruling	NOUN
ftr-368	381	6	and	and	CCONJ
ftr-368	381	7	reported	report	VERB
ftr-368	381	8	cases	case	NOUN
ftr-368	381	9	,	,	PUNCT
ftr-368	381	10	advance	advance	NOUN
ftr-368	381	11	payments	payment	NOUN
ftr-368	381	12	for	for	ADP
ftr-368	381	13	sports	sport	NOUN
ftr-368	381	14	tickets	ticket	NOUN
ftr-368	381	15	have	have	AUX
ftr-368	381	16	been	be	AUX
ftr-368	381	17	uniformly	uniformly	ADV
ftr-368	381	18	treated	treat	VERB
ftr-368	381	19	as	as	ADP
ftr-368	381	20	prepayments	prepayment	NOUN
ftr-368	381	21	for	for	ADP
ftr-368	381	22	services	service	NOUN
ftr-368	381	23	.	.	PUNCT
ftr-368	382	1	see	see	VERB
ftr-368	382	2	artnell	artnell	PROPN
ftr-368	382	3	,	,	PUNCT
ftr-368	382	4	supra	supra	PROPN
ftr-368	382	5	note	note	PROPN
ftr-368	382	6	17	17	NUM
ftr-368	382	7	(	(	PUNCT
ftr-368	382	8	assuming	assume	VERB
ftr-368	382	9	without	without	ADP
ftr-368	382	10	analysis	analysis	NOUN
ftr-368	382	11	that	that	PRON
ftr-368	382	12	advance	advance	NOUN
ftr-368	382	13	ticket	ticket	NOUN
ftr-368	382	14	payments	payment	NOUN
ftr-368	382	15	are	be	AUX
ftr-368	382	16	for	for	SCONJ
ftr-368	382	17	services	service	NOUN
ftr-368	382	18	to	to	PART
ftr-368	382	19	be	be	AUX
ftr-368	382	20	performed	perform	VERB
ftr-368	382	21	when	when	SCONJ
ftr-368	382	22	game	game	NOUN
ftr-368	382	23	is	be	AUX
ftr-368	382	24	played	play	VERB
ftr-368	382	25	)	)	PUNCT
ftr-368	382	26	;	;	PUNCT
ftr-368	382	27	silk	silk	NOUN
ftr-368	382	28	,	,	PUNCT
ftr-368	382	29	supra	supra	PROPN
ftr-368	382	30	note	note	NOUN
ftr-368	382	31	22	22	NUM
ftr-368	382	32	,	,	PUNCT
ftr-368	382	33	at	at	ADP
ftr-368	382	34	1662	1662	NUM
ftr-368	382	35	(	(	PUNCT
ftr-368	382	36	characterizing	characterize	VERB
ftr-368	382	37	the	the	DET
ftr-368	382	38	rendered	render	VERB
ftr-368	382	39	service	service	NOUN
ftr-368	382	40	as	as	ADP
ftr-368	382	41	“	"	PUNCT
ftr-368	382	42	the	the	DET
ftr-368	382	43	playing	playing	NOUN
ftr-368	382	44	of	of	ADP
ftr-368	382	45	the	the	DET
ftr-368	382	46	game	game	NOUN
ftr-368	382	47	”	"	PUNCT
ftr-368	382	48	)	)	PUNCT
ftr-368	382	49	.	.	PUNCT
ftr-368	383	1	undoubtedly	undoubtedly	ADV
ftr-368	383	2	,	,	PUNCT
ftr-368	383	3	franchises	franchise	NOUN
ftr-368	383	4	perform	perform	VERB
ftr-368	383	5	numerous	numerous	ADJ
ftr-368	383	6	services	service	NOUN
ftr-368	383	7	for	for	ADP
ftr-368	383	8	ticket	ticket	NOUN
ftr-368	383	9	-	-	PUNCT
ftr-368	383	10	holders	holder	NOUN
ftr-368	383	11	,	,	PUNCT
ftr-368	383	12	such	such	ADJ
ftr-368	383	13	as	as	ADP
ftr-368	383	14	parking	parking	NOUN
ftr-368	383	15	,	,	PUNCT
ftr-368	383	16	concessions	concession	NOUN
ftr-368	383	17	and	and	CCONJ
ftr-368	383	18	promotions	promotion	NOUN
ftr-368	383	19	.	.	PUNCT
ftr-368	384	1	however	however	ADV
ftr-368	384	2	,	,	PUNCT
ftr-368	384	3	most	most	ADJ
ftr-368	384	4	of	of	ADP
ftr-368	384	5	a	a	DET
ftr-368	384	6	ticket	ticket	NOUN
ftr-368	384	7	’s	’s	PART
ftr-368	384	8	value	value	NOUN
ftr-368	384	9	is	be	AUX
ftr-368	384	10	attributable	attributable	ADJ
ftr-368	384	11	to	to	ADP
ftr-368	384	12	the	the	DET
ftr-368	384	13	right	right	NOUN
ftr-368	384	14	it	it	PRON
ftr-368	384	15	vests	vest	NOUN
ftr-368	384	16	in	in	ADP
ftr-368	384	17	the	the	DET
ftr-368	384	18	holder	holder	NOUN
ftr-368	384	19	to	to	PART
ftr-368	384	20	gain	gain	VERB
ftr-368	384	21	admittance	admittance	NOUN
ftr-368	384	22	into	into	ADP
ftr-368	384	23	the	the	DET
ftr-368	384	24	arena	arena	NOUN
ftr-368	384	25	to	to	PART
ftr-368	384	26	view	view	VERB
ftr-368	384	27	the	the	DET
ftr-368	384	28	sporting	sporting	NOUN
ftr-368	384	29	event	event	NOUN
ftr-368	384	30	.	.	PUNCT
ftr-368	385	1	since	since	SCONJ
ftr-368	385	2	the	the	DET
ftr-368	385	3	game	game	NOUN
ftr-368	385	4	is	be	AUX
ftr-368	385	5	played	play	VERB
ftr-368	385	6	irrespective	irrespective	ADV
ftr-368	385	7	of	of	ADP
ftr-368	385	8	fan	fan	NOUN
ftr-368	385	9	attendance	attendance	NOUN
ftr-368	385	10	,	,	PUNCT
ftr-368	385	11	query	query	VERB
ftr-368	385	12	whether	whether	SCONJ
ftr-368	385	13	advance	advance	NOUN
ftr-368	385	14	ticket	ticket	NOUN
ftr-368	385	15	payments	payment	NOUN
ftr-368	385	16	are	be	AUX
ftr-368	385	17	perhaps	perhaps	ADV
ftr-368	385	18	more	more	ADV
ftr-368	385	19	properly	properly	ADV
ftr-368	385	20	viewed	view	VERB
ftr-368	385	21	as	as	ADP
ftr-368	385	22	prepayments	prepayment	NOUN
ftr-368	385	23	for	for	ADP
ftr-368	385	24	a	a	DET
ftr-368	385	25	limited	limited	ADJ
ftr-368	385	26	property	property	NOUN
ftr-368	385	27	right	right	NOUN
ftr-368	385	28	,	,	PUNCT
ftr-368	385	29	(	(	PUNCT
ftr-368	385	30	a	a	DET
ftr-368	385	31	license	license	NOUN
ftr-368	385	32	to	to	PART
ftr-368	385	33	enter	enter	VERB
ftr-368	385	34	private	private	ADJ
ftr-368	385	35	property	property	NOUN
ftr-368	385	36	for	for	ADP
ftr-368	385	37	a	a	DET
ftr-368	385	38	limited	limited	ADJ
ftr-368	385	39	purpose	purpose	NOUN
ftr-368	385	40	)	)	PUNCT
ftr-368	385	41	.	.	PUNCT
ftr-368	386	1	57	57	NUM
ftr-368	386	2	.	.	PUNCT
ftr-368	387	1	t.c	t.c	PROPN
ftr-368	387	2	.	.	PROPN
ftr-368	387	3	memo	memo	PROPN
ftr-368	387	4	2002	2002	NUM
ftr-368	387	5	-	-	SYM
ftr-368	387	6	248	248	NUM
ftr-368	387	7	(	(	PUNCT
ftr-368	387	8	“	"	PUNCT
ftr-368	387	9	devil	devil	ADJ
ftr-368	387	10	rays	ray	NOUN
ftr-368	387	11	”	"	PUNCT
ftr-368	387	12	)	)	PUNCT
ftr-368	387	13	.	.	PUNCT
ftr-368	388	1	58	58	NUM
ftr-368	388	2	.	.	PUNCT
ftr-368	389	1	i	i	PRON
ftr-368	389	2	d.	d.	PROPN
ftr-368	389	3	at	at	ADP
ftr-368	389	4	19	19	NUM
ftr-368	389	5	.	.	PUNCT
ftr-368	390	1	notably	notably	ADV
ftr-368	390	2	,	,	PUNCT
ftr-368	390	3	in	in	ADP
ftr-368	390	4	devil	devil	ADJ
ftr-368	390	5	rays	ray	VERB
ftr-368	390	6	the	the	DET
ftr-368	390	7	advance	advance	NOUN
ftr-368	390	8	payments	payment	NOUN
ftr-368	390	9	represented	represent	VERB
ftr-368	390	10	25	25	NUM
ftr-368	390	11	%	%	NOUN
ftr-368	390	12	of	of	ADP
ftr-368	390	13	the	the	DET
ftr-368	390	14	total	total	ADJ
ftr-368	390	15	season	season	NOUN
ftr-368	390	16	ticket	ticket	NOUN
ftr-368	390	17	prices	price	NOUN
ftr-368	390	18	.	.	PUNCT
ftr-368	391	1	180	180	NUM
ftr-368	391	2	florida	florida	PROPN
ftr-368	391	3	tax	tax	NOUN
ftr-368	391	4	review	review	NOUN
ftr-368	391	5	[	[	X
ftr-368	391	6	vol	vol	NOUN
ftr-368	391	7	.	.	PUNCT
ftr-368	391	8	9:3	9:3	NUM
ftr-368	392	1	under	under	ADP
ftr-368	392	2	the	the	DET
ftr-368	392	3	prevailing	prevail	VERB
ftr-368	392	4	authorities	authority	NOUN
ftr-368	392	5	on	on	ADP
ftr-368	392	6	prepaid	prepaid	ADJ
ftr-368	392	7	service	service	NOUN
ftr-368	392	8	income	income	NOUN
ftr-368	392	9	,	,	PUNCT
ftr-368	392	10	deferral	deferral	NOUN
ftr-368	392	11	of	of	ADP
ftr-368	392	12	seat	seat	NOUN
ftr-368	392	13	license	license	NOUN
ftr-368	392	14	fees	fee	NOUN
ftr-368	392	15	would	would	AUX
ftr-368	392	16	be	be	AUX
ftr-368	392	17	improper	improper	ADJ
ftr-368	392	18	because	because	SCONJ
ftr-368	392	19	of	of	ADP
ftr-368	392	20	the	the	DET
ftr-368	392	21	uncertainty	uncertainty	NOUN
ftr-368	392	22	regarding	regard	VERB
ftr-368	392	23	if	if	SCONJ
ftr-368	392	24	and	and	CCONJ
ftr-368	392	25	when	when	SCONJ
ftr-368	392	26	the	the	DET
ftr-368	392	27	seat	seat	NOUN
ftr-368	392	28	license	license	NOUN
ftr-368	392	29	will	will	AUX
ftr-368	392	30	actually	actually	ADV
ftr-368	392	31	be	be	AUX
ftr-368	392	32	used.59	used.59	VERB
ftr-368	392	33	the	the	DET
ftr-368	392	34	nature	nature	NOUN
ftr-368	392	35	of	of	ADP
ftr-368	392	36	seat	seat	NOUN
ftr-368	392	37	licenses	license	NOUN
ftr-368	392	38	,	,	PUNCT
ftr-368	392	39	however	however	ADV
ftr-368	392	40	,	,	PUNCT
ftr-368	392	41	raises	raise	VERB
ftr-368	392	42	the	the	DET
ftr-368	392	43	question	question	NOUN
ftr-368	392	44	of	of	ADP
ftr-368	392	45	whether	whether	SCONJ
ftr-368	392	46	it	it	PRON
ftr-368	392	47	would	would	AUX
ftr-368	392	48	be	be	AUX
ftr-368	392	49	more	more	ADV
ftr-368	392	50	appropriate	appropriate	ADJ
ftr-368	392	51	to	to	PART
ftr-368	392	52	treat	treat	VERB
ftr-368	392	53	such	such	ADJ
ftr-368	392	54	prepayments	prepayment	NOUN
ftr-368	392	55	as	as	ADP
ftr-368	392	56	option	option	NOUN
ftr-368	392	57	premiums	premium	NOUN
ftr-368	392	58	(	(	PUNCT
ftr-368	392	59	and	and	CCONJ
ftr-368	392	60	therefore	therefore	ADV
ftr-368	392	61	subject	subject	VERB
ftr-368	392	62	to	to	ADP
ftr-368	392	63	the	the	DET
ftr-368	392	64	tax	tax	NOUN
ftr-368	392	65	accounting	accounting	NOUN
ftr-368	392	66	applicable	applicable	ADJ
ftr-368	392	67	to	to	ADP
ftr-368	392	68	options	option	NOUN
ftr-368	392	69	)	)	PUNCT
ftr-368	392	70	instead	instead	ADV
ftr-368	392	71	of	of	ADP
ftr-368	392	72	items	item	NOUN
ftr-368	392	73	of	of	ADP
ftr-368	392	74	prepaid	prepaid	ADJ
ftr-368	392	75	income	income	NOUN
ftr-368	392	76	subject	subject	ADJ
ftr-368	392	77	to	to	ADP
ftr-368	392	78	section	section	NOUN
ftr-368	392	79	451	451	NUM
ftr-368	392	80	and	and	CCONJ
ftr-368	392	81	the	the	DET
ftr-368	392	82	trilogy	trilogy	NOUN
ftr-368	392	83	cases	case	NOUN
ftr-368	392	84	.	.	PUNCT
ftr-368	393	1	under	under	ADP
ftr-368	393	2	section	section	NOUN
ftr-368	393	3	1234(b	1234(b	NUM
ftr-368	393	4	)	)	PUNCT
ftr-368	393	5	,	,	PUNCT
ftr-368	393	6	a	a	DET
ftr-368	393	7	grantor	grantor	NOUN
ftr-368	393	8	of	of	ADP
ftr-368	393	9	an	an	DET
ftr-368	393	10	“	"	PUNCT
ftr-368	393	11	option	option	NOUN
ftr-368	393	12	in	in	ADP
ftr-368	393	13	property	property	NOUN
ftr-368	393	14	”	"	PUNCT
ftr-368	393	15	does	do	AUX
ftr-368	393	16	not	not	PART
ftr-368	393	17	incur	incur	VERB
ftr-368	393	18	taxable	taxable	ADJ
ftr-368	393	19	income	income	NOUN
ftr-368	393	20	until	until	SCONJ
ftr-368	393	21	the	the	DET
ftr-368	393	22	option	option	NOUN
ftr-368	393	23	transaction	transaction	NOUN
ftr-368	393	24	is	be	AUX
ftr-368	393	25	completed	complete	VERB
ftr-368	393	26	through	through	ADP
ftr-368	393	27	lapse	lapse	NOUN
ftr-368	393	28	,	,	PUNCT
ftr-368	393	29	exercise	exercise	NOUN
ftr-368	393	30	or	or	CCONJ
ftr-368	393	31	other	other	ADJ
ftr-368	393	32	disposition.60	disposition.60	ADJ
ftr-368	393	33	this	this	DET
ftr-368	393	34	“	"	PUNCT
ftr-368	393	35	open	open	ADJ
ftr-368	393	36	transaction	transaction	NOUN
ftr-368	393	37	”	"	PUNCT
ftr-368	393	38	treatment	treatment	NOUN
ftr-368	393	39	is	be	AUX
ftr-368	393	40	accorded	accord	VERB
ftr-368	393	41	because	because	SCONJ
ftr-368	393	42	the	the	DET
ftr-368	393	43	prepayment	prepayment	NOUN
ftr-368	393	44	is	be	AUX
ftr-368	393	45	eventually	eventually	ADV
ftr-368	393	46	applied	apply	VERB
ftr-368	393	47	(	(	PUNCT
ftr-368	393	48	if	if	SCONJ
ftr-368	393	49	and	and	CCONJ
ftr-368	393	50	when	when	SCONJ
ftr-368	393	51	the	the	DET
ftr-368	393	52	option	option	NOUN
ftr-368	393	53	is	be	AUX
ftr-368	393	54	exercised	exercise	VERB
ftr-368	393	55	)	)	PUNCT
ftr-368	393	56	as	as	ADP
ftr-368	393	57	a	a	DET
ftr-368	393	58	credit	credit	NOUN
ftr-368	393	59	to	to	ADP
ftr-368	393	60	the	the	DET
ftr-368	393	61	purchase	purchase	NOUN
ftr-368	393	62	price	price	NOUN
ftr-368	393	63	of	of	ADP
ftr-368	393	64	the	the	DET
ftr-368	393	65	tickets.61	tickets.61	NOUN
ftr-368	393	66	while	while	SCONJ
ftr-368	393	67	section	section	NOUN
ftr-368	393	68	1234(b	1234(b	NUM
ftr-368	393	69	)	)	PUNCT
ftr-368	393	70	on	on	ADP
ftr-368	393	71	its	its	PRON
ftr-368	393	72	terms	term	NOUN
ftr-368	393	73	only	only	ADV
ftr-368	393	74	applies	apply	VERB
ftr-368	393	75	to	to	ADP
ftr-368	393	76	options	option	NOUN
ftr-368	393	77	in	in	ADP
ftr-368	393	78	stock	stock	NOUN
ftr-368	393	79	,	,	PUNCT
ftr-368	393	80	securities	security	NOUN
ftr-368	393	81	,	,	PUNCT
ftr-368	393	82	commodities	commodity	NOUN
ftr-368	393	83	and	and	CCONJ
ftr-368	393	84	commodity	commodity	NOUN
ftr-368	393	85	futures	future	NOUN
ftr-368	393	86	,	,	PUNCT
ftr-368	393	87	options	option	NOUN
ftr-368	393	88	on	on	ADP
ftr-368	393	89	other	other	ADJ
ftr-368	393	90	types	type	NOUN
ftr-368	393	91	of	of	ADP
ftr-368	393	92	property	property	NOUN
ftr-368	393	93	are	be	AUX
ftr-368	393	94	probably	probably	ADV
ftr-368	393	95	still	still	ADV
ftr-368	393	96	entitled	entitle	VERB
ftr-368	393	97	to	to	PART
ftr-368	393	98	open	open	VERB
ftr-368	393	99	transaction	transaction	NOUN
ftr-368	393	100	accounting	account	VERB
ftr-368	393	101	under	under	ADP
ftr-368	393	102	presection	presection	NOUN
ftr-368	393	103	1234	1234	NUM
ftr-368	393	104	case	case	NOUN
ftr-368	393	105	law.62	law.62	VERB
ftr-368	393	106	if	if	SCONJ
ftr-368	393	107	the	the	DET
ftr-368	393	108	seat	seat	NOUN
ftr-368	393	109	license	license	NOUN
ftr-368	393	110	lapses	lapse	NOUN
ftr-368	393	111	,	,	PUNCT
ftr-368	393	112	the	the	DET
ftr-368	393	113	team	team	NOUN
ftr-368	393	114	’s	’s	PART
ftr-368	393	115	gain	gain	NOUN
ftr-368	393	116	will	will	AUX
ftr-368	393	117	generally	generally	ADV
ftr-368	393	118	be	be	AUX
ftr-368	393	119	ordinary	ordinary	ADJ
ftr-368	393	120	income	income	NOUN
ftr-368	393	121	under	under	ADP
ftr-368	393	122	the	the	DET
ftr-368	393	123	extinguishment	extinguishment	NOUN
ftr-368	393	124	doctrine.63	doctrine.63	NOUN
ftr-368	393	125	therefore	therefore	ADV
ftr-368	393	126	,	,	PUNCT
ftr-368	393	127	to	to	ADP
ftr-368	393	128	the	the	DET
ftr-368	393	129	extent	extent	NOUN
ftr-368	393	130	a	a	DET
ftr-368	393	131	seat	seat	NOUN
ftr-368	393	132	license	license	NOUN
ftr-368	393	133	is	be	AUX
ftr-368	393	134	59	59	NUM
ftr-368	393	135	.	.	PUNCT
ftr-368	394	1	moore	moore	PROPN
ftr-368	394	2	,	,	PUNCT
ftr-368	394	3	supra	supra	PROPN
ftr-368	394	4	note	note	PROPN
ftr-368	394	5	53	53	NUM
ftr-368	394	6	,	,	PUNCT
ftr-368	394	7	¶	¶	PROPN
ftr-368	394	8	1304	1304	NUM
ftr-368	394	9	(	(	PUNCT
ftr-368	394	10	“	"	PUNCT
ftr-368	394	11	if	if	SCONJ
ftr-368	394	12	payments	payment	NOUN
ftr-368	394	13	for	for	ADP
ftr-368	394	14	a	a	DET
ftr-368	394	15	seat	seat	NOUN
ftr-368	394	16	license	license	NOUN
ftr-368	394	17	were	be	AUX
ftr-368	394	18	not	not	PART
ftr-368	394	19	taxable	taxable	ADJ
ftr-368	394	20	on	on	ADP
ftr-368	394	21	receipt	receipt	NOUN
ftr-368	394	22	,	,	PUNCT
ftr-368	394	23	it	it	PRON
ftr-368	394	24	would	would	AUX
ftr-368	394	25	be	be	AUX
ftr-368	394	26	difficult	difficult	ADJ
ftr-368	394	27	to	to	PART
ftr-368	394	28	rationalize	rationalize	VERB
ftr-368	394	29	why	why	SCONJ
ftr-368	394	30	any	any	DET
ftr-368	394	31	other	other	ADJ
ftr-368	394	32	advance	advance	NOUN
ftr-368	394	33	payments	payment	NOUN
ftr-368	394	34	would	would	AUX
ftr-368	394	35	be	be	AUX
ftr-368	394	36	taxable	taxable	ADJ
ftr-368	394	37	”	"	PUNCT
ftr-368	394	38	)	)	PUNCT
ftr-368	394	39	.	.	PUNCT
ftr-368	395	1	moore	moore	PROPN
ftr-368	395	2	points	point	VERB
ftr-368	395	3	out	out	ADP
ftr-368	395	4	that	that	SCONJ
ftr-368	395	5	another	another	DET
ftr-368	395	6	typical	typical	ADJ
ftr-368	395	7	seat	seat	NOUN
ftr-368	395	8	license	license	NOUN
ftr-368	395	9	arrangement	arrangement	NOUN
ftr-368	395	10	involves	involve	VERB
ftr-368	395	11	the	the	DET
ftr-368	395	12	licensee	licensee	NOUN
ftr-368	395	13	’s	’s	PART
ftr-368	395	14	purchasing	purchase	VERB
ftr-368	395	15	an	an	DET
ftr-368	395	16	interest	interest	NOUN
ftr-368	395	17	-	-	PUNCT
ftr-368	395	18	free	free	ADJ
ftr-368	395	19	bond	bond	NOUN
ftr-368	395	20	from	from	ADP
ftr-368	395	21	the	the	DET
ftr-368	395	22	franchise	franchise	NOUN
ftr-368	395	23	in	in	ADP
ftr-368	395	24	exchange	exchange	NOUN
ftr-368	395	25	for	for	ADP
ftr-368	395	26	which	which	PRON
ftr-368	395	27	the	the	DET
ftr-368	395	28	franchise	franchise	NOUN
ftr-368	395	29	grants	grant	VERB
ftr-368	395	30	a	a	DET
ftr-368	395	31	seat	seat	NOUN
ftr-368	395	32	license	license	NOUN
ftr-368	395	33	.	.	PUNCT
ftr-368	396	1	these	these	DET
ftr-368	396	2	loan	loan	NOUN
ftr-368	396	3	proceeds	proceed	NOUN
ftr-368	396	4	are	be	AUX
ftr-368	396	5	obviously	obviously	ADV
ftr-368	396	6	not	not	PART
ftr-368	396	7	taxable	taxable	ADJ
ftr-368	396	8	to	to	ADP
ftr-368	396	9	the	the	DET
ftr-368	396	10	franchise	franchise	NOUN
ftr-368	396	11	.	.	PUNCT
ftr-368	397	1	yet	yet	ADV
ftr-368	397	2	,	,	PUNCT
ftr-368	397	3	under	under	ADP
ftr-368	397	4	the	the	DET
ftr-368	397	5	rules	rule	NOUN
ftr-368	397	6	of	of	ADP
ftr-368	397	7	§	§	PROPN
ftr-368	397	8	7872	7872	NUM
ftr-368	397	9	,	,	PUNCT
ftr-368	397	10	the	the	DET
ftr-368	397	11	purchaser	purchaser	NOUN
ftr-368	397	12	is	be	AUX
ftr-368	397	13	deemed	deem	VERB
ftr-368	397	14	each	each	DET
ftr-368	397	15	year	year	NOUN
ftr-368	397	16	to	to	PART
ftr-368	397	17	receive	receive	VERB
ftr-368	397	18	imputed	impute	VERB
ftr-368	397	19	interest	interest	NOUN
ftr-368	397	20	income	income	NOUN
ftr-368	397	21	from	from	ADP
ftr-368	397	22	the	the	DET
ftr-368	397	23	team	team	NOUN
ftr-368	397	24	and	and	CCONJ
ftr-368	397	25	to	to	PART
ftr-368	397	26	make	make	VERB
ftr-368	397	27	a	a	DET
ftr-368	397	28	non	non	ADJ
ftr-368	397	29	-	-	ADJ
ftr-368	397	30	deductible	deductible	ADJ
ftr-368	397	31	payment	payment	NOUN
ftr-368	397	32	for	for	ADP
ftr-368	397	33	the	the	DET
ftr-368	397	34	seat	seat	NOUN
ftr-368	397	35	license	license	NOUN
ftr-368	397	36	.	.	PUNCT
ftr-368	398	1	60	60	NUM
ftr-368	398	2	.	.	PUNCT
ftr-368	399	1	see	see	VERB
ftr-368	399	2	rev	rev	PROPN
ftr-368	399	3	.	.	PUNCT
ftr-368	399	4	rul	rul	NOUN
ftr-368	399	5	.	.	PUNCT
ftr-368	400	1	78	78	NUM
ftr-368	400	2	-	-	SYM
ftr-368	400	3	182	182	NUM
ftr-368	400	4	,	,	PUNCT
ftr-368	400	5	1978	1978	NUM
ftr-368	400	6	-	-	SYM
ftr-368	400	7	1	1	NUM
ftr-368	400	8	c.b	c.b	PROPN
ftr-368	400	9	.	.	PROPN
ftr-368	400	10	265	265	NUM
ftr-368	400	11	.	.	X
ftr-368	400	12	61	61	NUM
ftr-368	400	13	.	.	PUNCT
ftr-368	401	1	see	see	VERB
ftr-368	401	2	comm’r	comm’r	NOUN
ftr-368	401	3	v.	v.	ADP
ftr-368	401	4	dill	dill	PROPN
ftr-368	401	5	co.	co.	PROPN
ftr-368	401	6	,	,	PUNCT
ftr-368	401	7	294	294	NUM
ftr-368	401	8	f.2d	f.2d	ADP
ftr-368	401	9	291	291	NUM
ftr-368	401	10	(	(	PUNCT
ftr-368	401	11	3d	3d	NUM
ftr-368	401	12	cir	cir	NOUN
ftr-368	401	13	.	.	PUNCT
ftr-368	401	14	1961	1961	NUM
ftr-368	401	15	)	)	PUNCT
ftr-368	401	16	(	(	PUNCT
ftr-368	401	17	$	$	SYM
ftr-368	401	18	50,000	50,000	NUM
ftr-368	401	19	paid	pay	VERB
ftr-368	401	20	for	for	ADP
ftr-368	401	21	five	five	NUM
ftr-368	401	22	year	year	NOUN
ftr-368	401	23	extension	extension	NOUN
ftr-368	401	24	on	on	ADP
ftr-368	401	25	a	a	DET
ftr-368	401	26	license	license	NOUN
ftr-368	401	27	to	to	PART
ftr-368	401	28	use	use	VERB
ftr-368	401	29	a	a	DET
ftr-368	401	30	trademark	trademark	NOUN
ftr-368	401	31	,	,	PUNCT
ftr-368	401	32	which	which	DET
ftr-368	401	33	license	license	NOUN
ftr-368	401	34	included	include	VERB
ftr-368	401	35	an	an	DET
ftr-368	401	36	option	option	NOUN
ftr-368	401	37	to	to	PART
ftr-368	401	38	purchase	purchase	VERB
ftr-368	401	39	,	,	PUNCT
ftr-368	401	40	was	be	AUX
ftr-368	401	41	not	not	PART
ftr-368	401	42	currently	currently	ADV
ftr-368	401	43	includible	includible	ADJ
ftr-368	401	44	to	to	ADP
ftr-368	401	45	licensor	licensor	NOUN
ftr-368	401	46	because	because	SCONJ
ftr-368	401	47	it	it	PRON
ftr-368	401	48	was	be	AUX
ftr-368	401	49	intended	intend	VERB
ftr-368	401	50	to	to	PART
ftr-368	401	51	be	be	AUX
ftr-368	401	52	a	a	DET
ftr-368	401	53	downpayment	downpayment	NOUN
ftr-368	401	54	on	on	ADP
ftr-368	401	55	the	the	DET
ftr-368	401	56	purchase	purchase	NOUN
ftr-368	401	57	price	price	NOUN
ftr-368	401	58	in	in	ADP
ftr-368	401	59	the	the	DET
ftr-368	401	60	event	event	NOUN
ftr-368	401	61	the	the	DET
ftr-368	401	62	licensee	licensee	NOUN
ftr-368	401	63	exercised	exercise	VERB
ftr-368	401	64	the	the	DET
ftr-368	401	65	purchase	purchase	NOUN
ftr-368	401	66	option	option	NOUN
ftr-368	401	67	)	)	PUNCT
ftr-368	401	68	.	.	PUNCT
ftr-368	402	1	a	a	DET
ftr-368	402	2	similar	similar	ADJ
ftr-368	402	3	payment	payment	NOUN
ftr-368	402	4	in	in	ADP
ftr-368	402	5	a	a	DET
ftr-368	402	6	capital	capital	NOUN
ftr-368	402	7	transaction	transaction	NOUN
ftr-368	402	8	was	be	AUX
ftr-368	402	9	found	find	VERB
ftr-368	402	10	not	not	PART
ftr-368	402	11	to	to	PART
ftr-368	402	12	be	be	AUX
ftr-368	402	13	currently	currently	ADV
ftr-368	402	14	taxable	taxable	ADJ
ftr-368	402	15	in	in	ADP
ftr-368	402	16	virginia	virginia	PROPN
ftr-368	402	17	iron	iron	NOUN
ftr-368	402	18	coal	coal	PROPN
ftr-368	402	19	&	&	CCONJ
ftr-368	402	20	coke	coke	PROPN
ftr-368	402	21	co.	co.	PROPN
ftr-368	403	1	v.	v.	PROPN
ftr-368	403	2	commissioner	commissioner	PROPN
ftr-368	403	3	,	,	PUNCT
ftr-368	403	4	99	99	NUM
ftr-368	403	5	f.2d	f.2d	SYM
ftr-368	403	6	919	919	NUM
ftr-368	403	7	(	(	PUNCT
ftr-368	403	8	4th	4th	ADJ
ftr-368	403	9	cir	cir	NOUN
ftr-368	403	10	.	.	PROPN
ftr-368	403	11	1938	1938	NUM
ftr-368	403	12	)	)	PUNCT
ftr-368	403	13	,	,	PUNCT
ftr-368	403	14	since	since	SCONJ
ftr-368	403	15	at	at	ADP
ftr-368	403	16	the	the	DET
ftr-368	403	17	time	time	NOUN
ftr-368	403	18	the	the	DET
ftr-368	403	19	payments	payment	NOUN
ftr-368	403	20	were	be	AUX
ftr-368	403	21	made	make	VERB
ftr-368	403	22	,	,	PUNCT
ftr-368	403	23	it	it	PRON
ftr-368	403	24	was	be	AUX
ftr-368	403	25	impossible	impossible	ADJ
ftr-368	403	26	to	to	PART
ftr-368	403	27	know	know	VERB
ftr-368	403	28	whether	whether	SCONJ
ftr-368	403	29	the	the	DET
ftr-368	403	30	sum	sum	NOUN
ftr-368	403	31	would	would	AUX
ftr-368	403	32	ultimately	ultimately	ADV
ftr-368	403	33	represent	represent	VERB
ftr-368	403	34	a	a	DET
ftr-368	403	35	return	return	NOUN
ftr-368	403	36	of	of	ADP
ftr-368	403	37	capital	capital	NOUN
ftr-368	403	38	or	or	CCONJ
ftr-368	403	39	premium	premium	NOUN
ftr-368	403	40	on	on	ADP
ftr-368	403	41	a	a	DET
ftr-368	403	42	lapsed	lapse	VERB
ftr-368	403	43	option	option	NOUN
ftr-368	403	44	.	.	PUNCT
ftr-368	404	1	see	see	AUX
ftr-368	404	2	also	also	ADV
ftr-368	404	3	rev	rev	VERB
ftr-368	404	4	.	.	PUNCT
ftr-368	405	1	rul	rul	NOUN
ftr-368	405	2	.	.	PUNCT
ftr-368	406	1	58	58	NUM
ftr-368	406	2	-	-	SYM
ftr-368	406	3	234	234	NUM
ftr-368	406	4	,	,	PUNCT
ftr-368	406	5	1958	1958	NUM
ftr-368	406	6	-	-	SYM
ftr-368	406	7	1	1	NUM
ftr-368	406	8	c.b	c.b	PROPN
ftr-368	406	9	.	.	PROPN
ftr-368	406	10	279	279	NUM
ftr-368	406	11	.	.	PUNCT
ftr-368	407	1	62	62	NUM
ftr-368	407	2	.	.	PUNCT
ftr-368	408	1	see	see	VERB
ftr-368	408	2	,	,	PUNCT
ftr-368	408	3	e.g.	e.g.	ADV
ftr-368	408	4	,	,	PUNCT
ftr-368	408	5	virginia	virginia	PROPN
ftr-368	408	6	iron	iron	NOUN
ftr-368	408	7	coal	coal	PROPN
ftr-368	408	8	&	&	CCONJ
ftr-368	408	9	coke	coke	PROPN
ftr-368	408	10	co.	co.	PROPN
ftr-368	408	11	,	,	PUNCT
ftr-368	408	12	supra	supra	PROPN
ftr-368	408	13	note	note	PROPN
ftr-368	408	14	61	61	NUM
ftr-368	408	15	.	.	PUNCT
ftr-368	409	1	where	where	SCONJ
ftr-368	409	2	the	the	DET
ftr-368	409	3	call	call	NOUN
ftr-368	409	4	option	option	NOUN
ftr-368	409	5	is	be	AUX
ftr-368	409	6	exercised	exercise	VERB
ftr-368	409	7	,	,	PUNCT
ftr-368	409	8	the	the	DET
ftr-368	409	9	premium	premium	NOUN
ftr-368	409	10	constitutes	constitute	VERB
ftr-368	409	11	part	part	NOUN
ftr-368	409	12	of	of	ADP
ftr-368	409	13	the	the	DET
ftr-368	409	14	writer	writer	NOUN
ftr-368	409	15	’s	’s	PART
ftr-368	409	16	amount	amount	NOUN
ftr-368	409	17	realized	realize	VERB
ftr-368	409	18	on	on	ADP
ftr-368	409	19	the	the	DET
ftr-368	409	20	sale	sale	NOUN
ftr-368	409	21	,	,	PUNCT
ftr-368	409	22	and	and	CCONJ
ftr-368	409	23	will	will	AUX
ftr-368	409	24	take	take	VERB
ftr-368	409	25	the	the	DET
ftr-368	409	26	character	character	NOUN
ftr-368	409	27	based	base	VERB
ftr-368	409	28	on	on	ADP
ftr-368	409	29	the	the	DET
ftr-368	409	30	nature	nature	NOUN
ftr-368	409	31	and	and	CCONJ
ftr-368	409	32	holding	hold	VERB
ftr-368	409	33	period	period	NOUN
ftr-368	409	34	of	of	ADP
ftr-368	409	35	the	the	DET
ftr-368	409	36	underlying	underlie	VERB
ftr-368	409	37	property	property	NOUN
ftr-368	409	38	being	be	AUX
ftr-368	409	39	sold	sell	VERB
ftr-368	409	40	.	.	PUNCT
ftr-368	410	1	rev	rev	PROPN
ftr-368	410	2	.	.	PUNCT
ftr-368	411	1	rul	rul	NOUN
ftr-368	411	2	.	.	PUNCT
ftr-368	412	1	78	78	NUM
ftr-368	412	2	-	-	SYM
ftr-368	412	3	182	182	NUM
ftr-368	412	4	,	,	PUNCT
ftr-368	412	5	supra	supra	ADJ
ftr-368	412	6	note	note	NOUN
ftr-368	412	7	60	60	NUM
ftr-368	412	8	.	.	PUNCT
ftr-368	412	9	63	63	NUM
ftr-368	412	10	.	.	PUNCT
ftr-368	413	1	leh	leh	PROPN
ftr-368	414	1	v.	v.	CCONJ
ftr-368	414	2	comm’r	comm’r	NOUN
ftr-368	414	3	,	,	PUNCT
ftr-368	414	4	260	260	NUM
ftr-368	414	5	f.2d	f.2d	ADP
ftr-368	414	6	489	489	NUM
ftr-368	414	7	(	(	PUNCT
ftr-368	414	8	9th	9th	ADJ
ftr-368	414	9	cir	cir	NOUN
ftr-368	414	10	.	.	PROPN
ftr-368	414	11	1958	1958	NUM
ftr-368	414	12	)	)	PUNCT
ftr-368	414	13	;	;	PUNCT
ftr-368	414	14	rev	rev	PROPN
ftr-368	414	15	.	.	PROPN
ftr-368	414	16	rul	rul	PROPN
ftr-368	414	17	.	.	PUNCT
ftr-368	415	1	57	57	NUM
ftr-368	415	2	-	-	SYM
ftr-368	415	3	40	40	NUM
ftr-368	415	4	,	,	PUNCT
ftr-368	415	5	1957	1957	NUM
ftr-368	415	6	-	-	SYM
ftr-368	415	7	1	1	NUM
ftr-368	415	8	c.b	c.b	PROPN
ftr-368	415	9	.	.	PROPN
ftr-368	415	10	266	266	NUM
ftr-368	415	11	.	.	PUNCT
ftr-368	416	1	capital	capital	NOUN
ftr-368	416	2	treatment	treatment	NOUN
ftr-368	416	3	would	would	AUX
ftr-368	416	4	not	not	PART
ftr-368	416	5	be	be	AUX
ftr-368	416	6	available	available	ADJ
ftr-368	416	7	under	under	ADP
ftr-368	416	8	§	§	ADJ
ftr-368	416	9	1234a	1234a	NUM
ftr-368	416	10	,	,	PUNCT
ftr-368	416	11	which	which	PRON
ftr-368	416	12	grants	grant	VERB
ftr-368	416	13	sale	sale	NOUN
ftr-368	416	14	/	/	SYM
ftr-368	416	15	exchange	exchange	NOUN
ftr-368	416	16	treatment	treatment	NOUN
ftr-368	416	17	to	to	ADP
ftr-368	416	18	the	the	DET
ftr-368	416	19	termination	termination	NOUN
ftr-368	416	20	or	or	CCONJ
ftr-368	416	21	lapse	lapse	NOUN
ftr-368	416	22	of	of	ADP
ftr-368	416	23	certain	certain	ADJ
ftr-368	416	24	contracts	contract	NOUN
ftr-368	416	25	.	.	PUNCT
ftr-368	417	1	the	the	DET
ftr-368	417	2	provision	provision	NOUN
ftr-368	417	3	was	be	AUX
ftr-368	417	4	expanded	expand	VERB
ftr-368	417	5	by	by	ADP
ftr-368	417	6	the	the	DET
ftr-368	417	7	taxpayer	taxpayer	NOUN
ftr-368	417	8	relief	relief	PROPN
ftr-368	417	9	act	act	NOUN
ftr-368	417	10	of	of	ADP
ftr-368	417	11	1997	1997	NUM
ftr-368	417	12	,	,	PUNCT
ftr-368	417	13	pub	pub	NOUN
ftr-368	417	14	.	.	PUNCT
ftr-368	418	1	l.	l.	PROPN
ftr-368	418	2	no	no	INTJ
ftr-368	418	3	.	.	PROPN
ftr-368	419	1	105	105	NUM
ftr-368	419	2	-	-	SYM
ftr-368	419	3	34	34	NUM
ftr-368	419	4	,	,	PUNCT
ftr-368	419	5	§	§	PROPN
ftr-368	419	6	1003(a	1003(a	NUM
ftr-368	419	7	)	)	PUNCT
ftr-368	419	8	,	,	PUNCT
ftr-368	419	9	to	to	PART
ftr-368	419	10	cover	cover	VERB
ftr-368	419	11	“	"	PUNCT
ftr-368	419	12	right[s	right[s	PROPN
ftr-368	419	13	]	]	PUNCT
ftr-368	419	14	or	or	CCONJ
ftr-368	419	15	obligation[s	obligation[	NOUN
ftr-368	419	16	]	]	PUNCT
ftr-368	419	17	”	"	PUNCT
ftr-368	419	18	with	with	ADP
ftr-368	419	19	respect	respect	NOUN
ftr-368	419	20	to	to	ADP
ftr-368	419	21	all	all	DET
ftr-368	419	22	property	property	NOUN
ftr-368	419	23	which	which	PRON
ftr-368	419	24	would	would	AUX
ftr-368	419	25	2008	2008	NUM
ftr-368	419	26	]	]	PUNCT
ftr-368	420	1	taxing	tax	VERB
ftr-368	420	2	the	the	DET
ftr-368	420	3	business	business	NOUN
ftr-368	420	4	of	of	ADP
ftr-368	420	5	sports	sport	NOUN
ftr-368	420	6	181	181	NUM
ftr-368	420	7	an	an	DET
ftr-368	420	8	‘	'	PUNCT
ftr-368	420	9	option	option	NOUN
ftr-368	420	10	’	'	PUNCT
ftr-368	420	11	for	for	ADP
ftr-368	420	12	tax	tax	NOUN
ftr-368	420	13	purposes	purpose	NOUN
ftr-368	420	14	,	,	PUNCT
ftr-368	420	15	a	a	DET
ftr-368	420	16	prepayment	prepayment	NOUN
ftr-368	420	17	could	could	AUX
ftr-368	420	18	conceivably	conceivably	ADV
ftr-368	420	19	be	be	AUX
ftr-368	420	20	subject	subject	ADJ
ftr-368	420	21	to	to	ADP
ftr-368	420	22	deferral	deferral	ADJ
ftr-368	420	23	,	,	PUNCT
ftr-368	420	24	character	character	NOUN
ftr-368	420	25	notwithstanding	notwithstanding	ADV
ftr-368	420	26	.	.	PUNCT
ftr-368	421	1	regrettably	regrettably	ADV
ftr-368	421	2	for	for	ADP
ftr-368	421	3	sports	sport	NOUN
ftr-368	421	4	franchises	franchise	NOUN
ftr-368	421	5	,	,	PUNCT
ftr-368	421	6	a	a	DET
ftr-368	421	7	seat	seat	NOUN
ftr-368	421	8	license	license	NOUN
ftr-368	421	9	is	be	AUX
ftr-368	421	10	likely	likely	ADJ
ftr-368	421	11	not	not	PART
ftr-368	421	12	an	an	DET
ftr-368	421	13	option	option	NOUN
ftr-368	421	14	for	for	ADP
ftr-368	421	15	tax	tax	NOUN
ftr-368	421	16	purposes	purpose	NOUN
ftr-368	421	17	.	.	PUNCT
ftr-368	422	1	firstly	firstly	ADV
ftr-368	422	2	,	,	PUNCT
ftr-368	422	3	the	the	DET
ftr-368	422	4	arrangement	arrangement	NOUN
ftr-368	422	5	does	do	AUX
ftr-368	422	6	not	not	PART
ftr-368	422	7	entitle	entitle	VERB
ftr-368	422	8	the	the	DET
ftr-368	422	9	holder	holder	NOUN
ftr-368	422	10	to	to	PART
ftr-368	422	11	purchase	purchase	VERB
ftr-368	422	12	seats	seat	NOUN
ftr-368	422	13	at	at	ADP
ftr-368	422	14	a	a	DET
ftr-368	422	15	fixed	fix	VERB
ftr-368	422	16	price	price	NOUN
ftr-368	422	17	;	;	PUNCT
ftr-368	422	18	instead	instead	ADV
ftr-368	422	19	,	,	PUNCT
ftr-368	422	20	he	he	PRON
ftr-368	422	21	typically	typically	ADV
ftr-368	422	22	must	must	AUX
ftr-368	422	23	pay	pay	VERB
ftr-368	422	24	the	the	DET
ftr-368	422	25	going	go	VERB
ftr-368	422	26	price	price	NOUN
ftr-368	422	27	at	at	ADP
ftr-368	422	28	the	the	DET
ftr-368	422	29	time	time	NOUN
ftr-368	422	30	of	of	ADP
ftr-368	422	31	purchase	purchase	NOUN
ftr-368	422	32	.	.	PUNCT
ftr-368	423	1	this	this	PRON
ftr-368	423	2	militates	militate	VERB
ftr-368	423	3	against	against	ADP
ftr-368	423	4	option	option	NOUN
ftr-368	423	5	treatment	treatment	NOUN
ftr-368	423	6	since	since	SCONJ
ftr-368	423	7	the	the	DET
ftr-368	423	8	presence	presence	NOUN
ftr-368	423	9	of	of	ADP
ftr-368	423	10	a	a	DET
ftr-368	423	11	‘	'	PUNCT
ftr-368	423	12	strike	strike	NOUN
ftr-368	423	13	price	price	NOUN
ftr-368	423	14	’	'	PUNCT
ftr-368	423	15	is	be	AUX
ftr-368	423	16	one	one	NUM
ftr-368	423	17	of	of	ADP
ftr-368	423	18	the	the	DET
ftr-368	423	19	hallmarks	hallmark	NOUN
ftr-368	423	20	of	of	ADP
ftr-368	423	21	a	a	DET
ftr-368	423	22	true	true	ADJ
ftr-368	423	23	option.64	option.64	NOUN
ftr-368	423	24	second	second	ADJ
ftr-368	423	25	,	,	PUNCT
ftr-368	423	26	since	since	SCONJ
ftr-368	423	27	advance	advance	NOUN
ftr-368	423	28	payments	payment	NOUN
ftr-368	423	29	for	for	ADP
ftr-368	423	30	tickets	ticket	NOUN
ftr-368	423	31	themselves	themselves	PRON
ftr-368	423	32	have	have	AUX
ftr-368	423	33	been	be	AUX
ftr-368	423	34	treated	treat	VERB
ftr-368	423	35	as	as	ADP
ftr-368	423	36	prepayments	prepayment	NOUN
ftr-368	423	37	for	for	ADP
ftr-368	423	38	services	service	NOUN
ftr-368	423	39	,	,	PUNCT
ftr-368	423	40	payments	payment	NOUN
ftr-368	423	41	for	for	ADP
ftr-368	423	42	the	the	DET
ftr-368	423	43	right	right	NOUN
ftr-368	423	44	to	to	PART
ftr-368	423	45	purchase	purchase	VERB
ftr-368	423	46	a	a	DET
ftr-368	423	47	ticket	ticket	NOUN
ftr-368	423	48	may	may	AUX
ftr-368	423	49	not	not	PART
ftr-368	423	50	constitute	constitute	VERB
ftr-368	423	51	an	an	DET
ftr-368	423	52	option	option	NOUN
ftr-368	423	53	to	to	PART
ftr-368	423	54	buy	buy	VERB
ftr-368	423	55	property	property	NOUN
ftr-368	423	56	,	,	PUNCT
ftr-368	423	57	but	but	CCONJ
ftr-368	423	58	rather	rather	ADV
ftr-368	423	59	a	a	DET
ftr-368	423	60	payment	payment	NOUN
ftr-368	423	61	creating	create	VERB
ftr-368	423	62	an	an	DET
ftr-368	423	63	executory	executory	NOUN
ftr-368	423	64	obligation	obligation	NOUN
ftr-368	423	65	to	to	PART
ftr-368	423	66	purchase	purchase	VERB
ftr-368	423	67	services	service	NOUN
ftr-368	423	68	.	.	PUNCT
ftr-368	424	1	the	the	DET
ftr-368	424	2	language	language	NOUN
ftr-368	424	3	of	of	ADP
ftr-368	424	4	section	section	NOUN
ftr-368	424	5	1234(a	1234(a	NUM
ftr-368	424	6	)	)	PUNCT
ftr-368	424	7	suggests	suggest	VERB
ftr-368	424	8	that	that	SCONJ
ftr-368	424	9	there	there	PRON
ftr-368	424	10	must	must	AUX
ftr-368	424	11	be	be	AUX
ftr-368	424	12	underlying	underlie	VERB
ftr-368	424	13	property	property	NOUN
ftr-368	424	14	in	in	ADP
ftr-368	424	15	order	order	NOUN
ftr-368	424	16	for	for	ADP
ftr-368	424	17	a	a	DET
ftr-368	424	18	statutory	statutory	ADJ
ftr-368	424	19	option	option	NOUN
ftr-368	424	20	to	to	PART
ftr-368	424	21	exist	exist	VERB
ftr-368	424	22	.	.	PUNCT
ftr-368	425	1	consequently	consequently	ADV
ftr-368	425	2	,	,	PUNCT
ftr-368	425	3	a	a	DET
ftr-368	425	4	seat	seat	NOUN
ftr-368	425	5	license	license	NOUN
ftr-368	425	6	fee	fee	NOUN
ftr-368	425	7	is	be	AUX
ftr-368	425	8	probably	probably	ADV
ftr-368	425	9	not	not	PART
ftr-368	425	10	entitled	entitle	VERB
ftr-368	425	11	to	to	ADP
ftr-368	425	12	deferral	deferral	ADJ
ftr-368	425	13	,	,	PUNCT
ftr-368	425	14	while	while	SCONJ
ftr-368	425	15	a	a	DET
ftr-368	425	16	true	true	ADJ
ftr-368	425	17	prepayment	prepayment	NOUN
ftr-368	425	18	for	for	ADP
ftr-368	425	19	specific	specific	ADJ
ftr-368	425	20	tickets	ticket	NOUN
ftr-368	425	21	(	(	PUNCT
ftr-368	425	22	as	as	SCONJ
ftr-368	425	23	described	describe	VERB
ftr-368	425	24	above	above	ADV
ftr-368	425	25	)	)	PUNCT
ftr-368	425	26	can	can	AUX
ftr-368	425	27	be	be	AUX
ftr-368	425	28	deferred	defer	VERB
ftr-368	425	29	under	under	ADP
ftr-368	425	30	artnell	artnell	NOUN
ftr-368	425	31	and	and	CCONJ
ftr-368	425	32	devil	devil	ADJ
ftr-368	425	33	rays	ray	NOUN
ftr-368	425	34	.	.	PUNCT
ftr-368	426	1	the	the	DET
ftr-368	426	2	next	next	ADJ
ftr-368	426	3	part	part	NOUN
ftr-368	426	4	of	of	ADP
ftr-368	426	5	the	the	DET
ftr-368	426	6	paper	paper	NOUN
ftr-368	426	7	discusses	discuss	VERB
ftr-368	426	8	the	the	DET
ftr-368	426	9	broader	broad	ADJ
ftr-368	426	10	importance	importance	NOUN
ftr-368	426	11	of	of	ADP
ftr-368	426	12	these	these	DET
ftr-368	426	13	cases	case	NOUN
ftr-368	426	14	in	in	ADP
ftr-368	426	15	the	the	DET
ftr-368	426	16	area	area	NOUN
ftr-368	426	17	of	of	ADP
ftr-368	426	18	income	income	NOUN
ftr-368	426	19	deferral	deferral	NOUN
ftr-368	426	20	.	.	PUNCT
ftr-368	427	1	d.	d.	PROPN
ftr-368	427	2	continuing	continue	VERB
ftr-368	427	3	viability	viability	NOUN
ftr-368	427	4	of	of	ADP
ftr-368	427	5	the	the	DET
ftr-368	427	6	“	"	PUNCT
ftr-368	427	7	certainty	certainty	NOUN
ftr-368	427	8	of	of	ADP
ftr-368	427	9	performance	performance	NOUN
ftr-368	427	10	”	"	PUNCT
ftr-368	427	11	standard	standard	NOUN
ftr-368	427	12	the	the	DET
ftr-368	427	13	court	court	NOUN
ftr-368	427	14	in	in	ADP
ftr-368	427	15	devil	devil	ADJ
ftr-368	427	16	rays	ray	NOUN
ftr-368	427	17	relied	rely	VERB
ftr-368	427	18	on	on	ADP
ftr-368	427	19	the	the	DET
ftr-368	427	20	theory	theory	NOUN
ftr-368	427	21	of	of	ADP
ftr-368	427	22	artnell	artnell	PROPN
ftr-368	427	23	to	to	PART
ftr-368	427	24	permit	permit	VERB
ftr-368	427	25	deferral	deferral	ADV
ftr-368	427	26	without	without	ADP
ftr-368	427	27	even	even	ADV
ftr-368	427	28	mentioning	mention	VERB
ftr-368	427	29	,	,	PUNCT
ftr-368	427	30	much	much	ADV
ftr-368	427	31	less	less	ADV
ftr-368	427	32	applying	applying	NOUN
ftr-368	427	33	,	,	PUNCT
ftr-368	427	34	the	the	DET
ftr-368	427	35	strictures	stricture	NOUN
ftr-368	427	36	of	of	ADP
ftr-368	427	37	rev	rev	PROPN
ftr-368	427	38	.	.	PROPN
ftr-368	427	39	proc	proc	PROPN
ftr-368	427	40	.	.	PUNCT
ftr-368	428	1	71	71	NUM
ftr-368	428	2	-	-	SYM
ftr-368	428	3	21	21	NUM
ftr-368	428	4	.	.	PUNCT
ftr-368	429	1	the	the	DET
ftr-368	429	2	advance	advance	NOUN
ftr-368	429	3	payments	payment	NOUN
ftr-368	429	4	in	in	ADP
ftr-368	429	5	that	that	DET
ftr-368	429	6	case	case	NOUN
ftr-368	429	7	would	would	AUX
ftr-368	429	8	have	have	AUX
ftr-368	429	9	failed	fail	VERB
ftr-368	429	10	the	the	DET
ftr-368	429	11	be	be	AUX
ftr-368	429	12	a	a	DET
ftr-368	429	13	capital	capital	NOUN
ftr-368	429	14	asset	asset	NOUN
ftr-368	429	15	in	in	ADP
ftr-368	429	16	the	the	DET
ftr-368	429	17	hands	hand	NOUN
ftr-368	429	18	of	of	ADP
ftr-368	429	19	the	the	DET
ftr-368	429	20	taxpayer	taxpayer	NOUN
ftr-368	429	21	.	.	PUNCT
ftr-368	430	1	thus	thus	ADV
ftr-368	430	2	,	,	PUNCT
ftr-368	430	3	a	a	DET
ftr-368	430	4	seat	seat	NOUN
ftr-368	430	5	license	license	NOUN
ftr-368	430	6	fee	fee	NOUN
ftr-368	430	7	(	(	PUNCT
ftr-368	430	8	assuming	assume	VERB
ftr-368	430	9	it	it	PRON
ftr-368	430	10	were	be	AUX
ftr-368	430	11	an	an	DET
ftr-368	430	12	“	"	PUNCT
ftr-368	430	13	option	option	NOUN
ftr-368	430	14	”	"	PUNCT
ftr-368	430	15	)	)	PUNCT
ftr-368	430	16	could	could	AUX
ftr-368	430	17	still	still	ADV
ftr-368	430	18	be	be	AUX
ftr-368	430	19	entitled	entitle	VERB
ftr-368	430	20	to	to	ADP
ftr-368	430	21	sale	sale	NOUN
ftr-368	430	22	treatment	treatment	NOUN
ftr-368	430	23	(	(	PUNCT
ftr-368	430	24	to	to	ADP
ftr-368	430	25	the	the	DET
ftr-368	430	26	team	team	NOUN
ftr-368	430	27	)	)	PUNCT
ftr-368	430	28	upon	upon	SCONJ
ftr-368	430	29	lapse	lapse	NOUN
ftr-368	430	30	if	if	SCONJ
ftr-368	430	31	the	the	DET
ftr-368	430	32	license	license	NOUN
ftr-368	430	33	were	be	AUX
ftr-368	430	34	“	"	PUNCT
ftr-368	430	35	with	with	ADP
ftr-368	430	36	respect	respect	NOUN
ftr-368	430	37	to	to	ADP
ftr-368	430	38	”	"	PUNCT
ftr-368	430	39	property	property	NOUN
ftr-368	430	40	(	(	PUNCT
ftr-368	430	41	i.e.	i.e.	X
ftr-368	430	42	,	,	PUNCT
ftr-368	430	43	the	the	DET
ftr-368	430	44	ticket	ticket	NOUN
ftr-368	430	45	)	)	PUNCT
ftr-368	430	46	,	,	PUNCT
ftr-368	430	47	and	and	CCONJ
ftr-368	430	48	such	such	ADJ
ftr-368	430	49	ticket	ticket	NOUN
ftr-368	430	50	would	would	AUX
ftr-368	430	51	be	be	AUX
ftr-368	430	52	a	a	DET
ftr-368	430	53	capital	capital	NOUN
ftr-368	430	54	asset	asset	NOUN
ftr-368	430	55	in	in	ADP
ftr-368	430	56	the	the	DET
ftr-368	430	57	team	team	NOUN
ftr-368	430	58	’s	’s	PART
ftr-368	430	59	hand	hand	NOUN
ftr-368	430	60	.	.	PUNCT
ftr-368	431	1	however	however	ADV
ftr-368	431	2	,	,	PUNCT
ftr-368	431	3	tickets	ticket	NOUN
ftr-368	431	4	are	be	AUX
ftr-368	431	5	clearly	clearly	ADV
ftr-368	431	6	not	not	PART
ftr-368	431	7	capital	capital	NOUN
ftr-368	431	8	assets	asset	NOUN
ftr-368	431	9	in	in	ADP
ftr-368	431	10	the	the	DET
ftr-368	431	11	team	team	NOUN
ftr-368	431	12	’s	’s	PART
ftr-368	431	13	hands	hand	NOUN
ftr-368	431	14	under	under	ADP
ftr-368	431	15	§	§	PROPN
ftr-368	431	16	1221(a)(1	1221(a)(1	NUM
ftr-368	431	17	)	)	PUNCT
ftr-368	431	18	,	,	PUNCT
ftr-368	431	19	and	and	CCONJ
ftr-368	431	20	thus	thus	ADV
ftr-368	431	21	§	§	ADJ
ftr-368	431	22	1234a	1234a	NOUN
ftr-368	431	23	would	would	AUX
ftr-368	431	24	not	not	PART
ftr-368	431	25	apply	apply	VERB
ftr-368	431	26	.	.	PUNCT
ftr-368	432	1	consequently	consequently	ADV
ftr-368	432	2	,	,	PUNCT
ftr-368	432	3	even	even	ADV
ftr-368	432	4	if	if	SCONJ
ftr-368	432	5	a	a	DET
ftr-368	432	6	seat	seat	NOUN
ftr-368	432	7	license	license	NOUN
ftr-368	432	8	were	be	AUX
ftr-368	432	9	an	an	DET
ftr-368	432	10	option	option	NOUN
ftr-368	432	11	,	,	PUNCT
ftr-368	432	12	a	a	DET
ftr-368	432	13	lapse	lapse	NOUN
ftr-368	432	14	would	would	AUX
ftr-368	432	15	result	result	VERB
ftr-368	432	16	in	in	ADP
ftr-368	432	17	ordinary	ordinary	ADJ
ftr-368	432	18	income	income	NOUN
ftr-368	432	19	to	to	ADP
ftr-368	432	20	the	the	DET
ftr-368	432	21	team	team	NOUN
ftr-368	432	22	.	.	PUNCT
ftr-368	433	1	64	64	NUM
ftr-368	433	2	.	.	PUNCT
ftr-368	434	1	the	the	DET
ftr-368	434	2	underpinnings	underpinning	NOUN
ftr-368	434	3	of	of	ADP
ftr-368	434	4	the	the	DET
ftr-368	434	5	service	service	NOUN
ftr-368	434	6	’s	’s	PART
ftr-368	434	7	approach	approach	NOUN
ftr-368	434	8	to	to	ADP
ftr-368	434	9	options	option	NOUN
ftr-368	434	10	taxation	taxation	NOUN
ftr-368	434	11	can	can	AUX
ftr-368	434	12	be	be	AUX
ftr-368	434	13	found	find	VERB
ftr-368	434	14	in	in	ADP
ftr-368	434	15	the	the	DET
ftr-368	434	16	seminal	seminal	ADJ
ftr-368	434	17	case	case	NOUN
ftr-368	434	18	of	of	ADP
ftr-368	434	19	burnet	burnet	PROPN
ftr-368	434	20	v.	v.	PROPN
ftr-368	434	21	logan	logan	PROPN
ftr-368	434	22	,	,	PUNCT
ftr-368	434	23	283	283	NUM
ftr-368	434	24	u.s	u.s	PROPN
ftr-368	434	25	.	.	PROPN
ftr-368	434	26	404	404	NUM
ftr-368	434	27	(	(	PUNCT
ftr-368	434	28	1931	1931	NUM
ftr-368	434	29	)	)	PUNCT
ftr-368	434	30	.	.	PUNCT
ftr-368	435	1	an	an	DET
ftr-368	435	2	option	option	NOUN
ftr-368	435	3	transaction	transaction	NOUN
ftr-368	435	4	has	have	AUX
ftr-368	435	5	been	be	AUX
ftr-368	435	6	described	describe	VERB
ftr-368	435	7	by	by	ADP
ftr-368	435	8	the	the	DET
ftr-368	435	9	service	service	NOUN
ftr-368	435	10	in	in	ADP
ftr-368	435	11	rev	rev	PROPN
ftr-368	435	12	.	.	PUNCT
ftr-368	435	13	rul	rul	PROPN
ftr-368	435	14	.	.	PUNCT
ftr-368	436	1	58	58	NUM
ftr-368	436	2	-	-	SYM
ftr-368	436	3	234	234	NUM
ftr-368	436	4	,	,	PUNCT
ftr-368	436	5	supra	supra	NOUN
ftr-368	436	6	note	note	NOUN
ftr-368	436	7	61	61	NUM
ftr-368	436	8	:	:	PUNCT
ftr-368	436	9	“	"	PUNCT
ftr-368	436	10	just	just	ADV
ftr-368	436	11	as	as	SCONJ
ftr-368	436	12	the	the	DET
ftr-368	436	13	optionee	optionee	NOUN
ftr-368	436	14	thereby	thereby	ADV
ftr-368	436	15	acquires	acquire	VERB
ftr-368	436	16	a	a	DET
ftr-368	436	17	right	right	NOUN
ftr-368	436	18	to	to	PART
ftr-368	436	19	sell	sell	VERB
ftr-368	436	20	,	,	PUNCT
ftr-368	436	21	or	or	CCONJ
ftr-368	436	22	buy	buy	VERB
ftr-368	436	23	,	,	PUNCT
ftr-368	436	24	certain	certain	ADJ
ftr-368	436	25	property	property	NOUN
ftr-368	436	26	at	at	ADP
ftr-368	436	27	a	a	DET
ftr-368	436	28	fixed	fix	VERB
ftr-368	436	29	price	price	NOUN
ftr-368	436	30	during	during	ADP
ftr-368	436	31	a	a	DET
ftr-368	436	32	specified	specified	ADJ
ftr-368	436	33	future	future	ADJ
ftr-368	436	34	period	period	NOUN
ftr-368	436	35	or	or	CCONJ
ftr-368	436	36	on	on	ADV
ftr-368	436	37	or	or	CCONJ
ftr-368	436	38	before	before	ADP
ftr-368	436	39	a	a	DET
ftr-368	436	40	specified	specify	VERB
ftr-368	436	41	future	future	ADJ
ftr-368	436	42	date	date	NOUN
ftr-368	436	43	,	,	PUNCT
ftr-368	436	44	so	so	ADV
ftr-368	436	45	does	do	AUX
ftr-368	436	46	the	the	DET
ftr-368	436	47	optioner	optioner	NOUN
ftr-368	436	48	become	become	VERB
ftr-368	436	49	obligated	obligate	VERB
ftr-368	436	50	to	to	PART
ftr-368	436	51	accept	accept	VERB
ftr-368	436	52	,	,	PUNCT
ftr-368	436	53	or	or	CCONJ
ftr-368	436	54	deliver	deliver	VERB
ftr-368	436	55	,	,	PUNCT
ftr-368	436	56	such	such	ADJ
ftr-368	436	57	property	property	NOUN
ftr-368	436	58	at	at	ADP
ftr-368	436	59	that	that	DET
ftr-368	436	60	price	price	NOUN
ftr-368	436	61	”	"	PUNCT
ftr-368	436	62	(	(	PUNCT
ftr-368	436	63	emphasis	emphasis	NOUN
ftr-368	436	64	added	add	VERB
ftr-368	436	65	)	)	PUNCT
ftr-368	436	66	.	.	PUNCT
ftr-368	437	1	the	the	DET
ftr-368	437	2	fact	fact	NOUN
ftr-368	437	3	that	that	SCONJ
ftr-368	437	4	a	a	DET
ftr-368	437	5	seat	seat	NOUN
ftr-368	437	6	licensee	licensee	NOUN
ftr-368	437	7	is	be	AUX
ftr-368	437	8	not	not	PART
ftr-368	437	9	taking	take	VERB
ftr-368	437	10	an	an	DET
ftr-368	437	11	economic	economic	ADJ
ftr-368	437	12	“	"	PUNCT
ftr-368	437	13	position	position	NOUN
ftr-368	437	14	”	"	PUNCT
ftr-368	437	15	with	with	ADP
ftr-368	437	16	respect	respect	NOUN
ftr-368	437	17	to	to	ADP
ftr-368	437	18	the	the	DET
ftr-368	437	19	seats	seat	NOUN
ftr-368	437	20	makes	make	VERB
ftr-368	437	21	a	a	DET
ftr-368	437	22	seat	seat	NOUN
ftr-368	437	23	license	license	NOUN
ftr-368	437	24	unlike	unlike	ADP
ftr-368	437	25	a	a	DET
ftr-368	437	26	traditional	traditional	ADJ
ftr-368	437	27	option	option	NOUN
ftr-368	437	28	.	.	PUNCT
ftr-368	438	1	see	see	VERB
ftr-368	438	2	generally	generally	ADV
ftr-368	438	3	stanley	stanley	PROPN
ftr-368	438	4	i.	i.	PROPN
ftr-368	438	5	langbein	langbein	PROPN
ftr-368	438	6	,	,	PUNCT
ftr-368	438	7	federal	federal	ADJ
ftr-368	438	8	income	income	NOUN
ftr-368	438	9	taxation	taxation	NOUN
ftr-368	438	10	of	of	ADP
ftr-368	438	11	banks	bank	NOUN
ftr-368	438	12	&	&	CCONJ
ftr-368	438	13	financial	financial	ADJ
ftr-368	438	14	institutions	institution	NOUN
ftr-368	438	15	,	,	PUNCT
ftr-368	438	16	¶	¶	PROPN
ftr-368	438	17	4.06	4.06	NUM
ftr-368	438	18	n.	n.	NOUN
ftr-368	438	19	322	322	NUM
ftr-368	438	20	(	(	PUNCT
ftr-368	438	21	warren	warren	PROPN
ftr-368	438	22	,	,	PUNCT
ftr-368	438	23	gorham	gorham	PROPN
ftr-368	438	24	&	&	CCONJ
ftr-368	438	25	lamont	lamont	PROPN
ftr-368	438	26	2001	2001	NUM
ftr-368	438	27	)	)	PUNCT
ftr-368	438	28	.	.	PUNCT
ftr-368	439	1	admittedly	admittedly	ADV
ftr-368	439	2	,	,	PUNCT
ftr-368	439	3	a	a	DET
ftr-368	439	4	seat	seat	NOUN
ftr-368	439	5	license	license	NOUN
ftr-368	439	6	may	may	AUX
ftr-368	439	7	still	still	ADV
ftr-368	439	8	be	be	AUX
ftr-368	439	9	similar	similar	ADJ
ftr-368	439	10	enough	enough	ADV
ftr-368	439	11	to	to	ADP
ftr-368	439	12	a	a	DET
ftr-368	439	13	“	"	PUNCT
ftr-368	439	14	traditional	traditional	ADJ
ftr-368	439	15	”	"	PUNCT
ftr-368	439	16	option	option	NOUN
ftr-368	439	17	to	to	PART
ftr-368	439	18	warrant	warrant	VERB
ftr-368	439	19	open	open	ADJ
ftr-368	439	20	transaction	transaction	NOUN
ftr-368	439	21	treatment	treatment	NOUN
ftr-368	439	22	under	under	ADP
ftr-368	439	23	general	general	ADJ
ftr-368	439	24	principles	principle	NOUN
ftr-368	439	25	.	.	PUNCT
ftr-368	440	1	182	182	NUM
ftr-368	440	2	florida	florida	PROPN
ftr-368	440	3	tax	tax	NOUN
ftr-368	440	4	review	review	NOUN
ftr-368	440	5	[	[	X
ftr-368	440	6	vol	vol	NOUN
ftr-368	440	7	.	.	PUNCT
ftr-368	441	1	9:3	9:3	NUM
ftr-368	441	2	applicable	applicable	ADJ
ftr-368	441	3	requirements	requirement	NOUN
ftr-368	441	4	since	since	SCONJ
ftr-368	441	5	the	the	DET
ftr-368	441	6	services	service	NOUN
ftr-368	441	7	to	to	PART
ftr-368	441	8	be	be	AUX
ftr-368	441	9	performed	perform	VERB
ftr-368	441	10	by	by	ADP
ftr-368	441	11	the	the	DET
ftr-368	441	12	team	team	NOUN
ftr-368	441	13	were	be	AUX
ftr-368	441	14	to	to	PART
ftr-368	441	15	take	take	VERB
ftr-368	441	16	place	place	NOUN
ftr-368	441	17	as	as	ADV
ftr-368	441	18	many	many	ADJ
ftr-368	441	19	as	as	ADP
ftr-368	441	20	three	three	NUM
ftr-368	441	21	years	year	NOUN
ftr-368	441	22	after	after	SCONJ
ftr-368	441	23	the	the	DET
ftr-368	441	24	payments	payment	NOUN
ftr-368	441	25	were	be	AUX
ftr-368	441	26	made	make	VERB
ftr-368	441	27	.	.	PUNCT
ftr-368	442	1	the	the	DET
ftr-368	442	2	tax	tax	NOUN
ftr-368	442	3	court	court	NOUN
ftr-368	442	4	nevertheless	nevertheless	ADV
ftr-368	442	5	found	find	VERB
ftr-368	442	6	artnell	artnell	NOUN
ftr-368	442	7	to	to	PART
ftr-368	442	8	be	be	AUX
ftr-368	442	9	determinative	determinative	ADJ
ftr-368	442	10	of	of	ADP
ftr-368	442	11	the	the	DET
ftr-368	442	12	deferral	deferral	ADJ
ftr-368	442	13	question	question	NOUN
ftr-368	442	14	.	.	PUNCT
ftr-368	443	1	sports	sport	NOUN
ftr-368	443	2	tickets	ticket	NOUN
ftr-368	443	3	are	be	AUX
ftr-368	443	4	perhaps	perhaps	ADV
ftr-368	443	5	the	the	DET
ftr-368	443	6	quintessence	quintessence	NOUN
ftr-368	443	7	of	of	ADP
ftr-368	443	8	“	"	PUNCT
ftr-368	443	9	fixed	fixed	ADJ
ftr-368	443	10	and	and	CCONJ
ftr-368	443	11	definite	definite	ADJ
ftr-368	443	12	”	"	PUNCT
ftr-368	443	13	services	service	NOUN
ftr-368	443	14	,	,	PUNCT
ftr-368	443	15	and	and	CCONJ
ftr-368	443	16	these	these	DET
ftr-368	443	17	two	two	NUM
ftr-368	443	18	“	"	PUNCT
ftr-368	443	19	ticket	ticket	NOUN
ftr-368	443	20	cases	case	NOUN
ftr-368	443	21	”	"	PUNCT
ftr-368	443	22	lend	lend	VERB
ftr-368	443	23	great	great	ADJ
ftr-368	443	24	support	support	NOUN
ftr-368	443	25	to	to	ADP
ftr-368	443	26	the	the	DET
ftr-368	443	27	proposition	proposition	NOUN
ftr-368	443	28	that	that	SCONJ
ftr-368	443	29	,	,	PUNCT
ftr-368	443	30	as	as	ADP
ftr-368	443	31	a	a	DET
ftr-368	443	32	general	general	ADJ
ftr-368	443	33	matter	matter	NOUN
ftr-368	443	34	,	,	PUNCT
ftr-368	443	35	and	and	CCONJ
ftr-368	443	36	notwithstanding	notwithstanding	ADP
ftr-368	443	37	the	the	DET
ftr-368	443	38	trilogy	trilogy	NOUN
ftr-368	443	39	,	,	PUNCT
ftr-368	443	40	service	service	NOUN
ftr-368	443	41	agreements	agreement	NOUN
ftr-368	443	42	that	that	PRON
ftr-368	443	43	are	be	AUX
ftr-368	443	44	drafted	draft	VERB
ftr-368	443	45	with	with	ADP
ftr-368	443	46	enough	enough	ADJ
ftr-368	443	47	precision	precision	NOUN
ftr-368	443	48	and	and	CCONJ
ftr-368	443	49	specificity	specificity	NOUN
ftr-368	443	50	may	may	AUX
ftr-368	443	51	enable	enable	VERB
ftr-368	443	52	taxpayers	taxpayer	NOUN
ftr-368	443	53	to	to	PART
ftr-368	443	54	defer	defer	VERB
ftr-368	443	55	income	income	NOUN
ftr-368	443	56	recognition	recognition	NOUN
ftr-368	443	57	over	over	ADP
ftr-368	443	58	multiple	multiple	ADJ
ftr-368	443	59	taxable	taxable	ADJ
ftr-368	443	60	years	year	NOUN
ftr-368	443	61	.	.	PUNCT
ftr-368	444	1	while	while	SCONJ
ftr-368	444	2	the	the	DET
ftr-368	444	3	trilogy	trilogy	NOUN
ftr-368	444	4	involved	involve	VERB
ftr-368	444	5	prepayments	prepayment	NOUN
ftr-368	444	6	for	for	ADP
ftr-368	444	7	services	service	NOUN
ftr-368	444	8	and	and	CCONJ
ftr-368	444	9	appear	appear	VERB
ftr-368	444	10	to	to	PART
ftr-368	444	11	represent	represent	VERB
ftr-368	444	12	weighty	weighty	ADJ
ftr-368	444	13	authority	authority	NOUN
ftr-368	444	14	against	against	ADP
ftr-368	444	15	deferral	deferral	NOUN
ftr-368	444	16	,	,	PUNCT
ftr-368	444	17	it	it	PRON
ftr-368	444	18	is	be	AUX
ftr-368	444	19	not	not	PART
ftr-368	444	20	unreasonable	unreasonable	ADJ
ftr-368	444	21	to	to	PART
ftr-368	444	22	read	read	VERB
ftr-368	444	23	the	the	DET
ftr-368	444	24	cases	case	NOUN
ftr-368	444	25	as	as	ADP
ftr-368	444	26	being	be	AUX
ftr-368	444	27	limited	limit	VERB
ftr-368	444	28	to	to	ADP
ftr-368	444	29	their	their	PRON
ftr-368	444	30	facts	fact	NOUN
ftr-368	444	31	.	.	PUNCT
ftr-368	445	1	indeed	indeed	ADV
ftr-368	445	2	,	,	PUNCT
ftr-368	445	3	the	the	DET
ftr-368	445	4	nature	nature	NOUN
ftr-368	445	5	of	of	ADP
ftr-368	445	6	the	the	DET
ftr-368	445	7	prepaid	prepaid	ADJ
ftr-368	445	8	income	income	NOUN
ftr-368	445	9	rules	rule	NOUN
ftr-368	445	10	require	require	VERB
ftr-368	445	11	factspecific	factspecific	ADJ
ftr-368	445	12	inquiries	inquiry	NOUN
ftr-368	445	13	into	into	ADP
ftr-368	445	14	whether	whether	SCONJ
ftr-368	445	15	a	a	DET
ftr-368	445	16	particular	particular	ADJ
ftr-368	445	17	taxpayer	taxpayer	NOUN
ftr-368	445	18	’s	’s	PART
ftr-368	445	19	method	method	NOUN
ftr-368	445	20	of	of	ADP
ftr-368	445	21	tax	tax	NOUN
ftr-368	445	22	accounting	accounting	NOUN
ftr-368	445	23	represents	represent	VERB
ftr-368	445	24	a	a	DET
ftr-368	445	25	clear	clear	ADJ
ftr-368	445	26	reflection	reflection	NOUN
ftr-368	445	27	of	of	ADP
ftr-368	445	28	his	his	PRON
ftr-368	445	29	economic	economic	ADJ
ftr-368	445	30	income	income	NOUN
ftr-368	445	31	.	.	PUNCT
ftr-368	446	1	the	the	DET
ftr-368	446	2	trilogy	trilogy	NOUN
ftr-368	446	3	taxpayers	taxpayer	NOUN
ftr-368	446	4	employed	employ	VERB
ftr-368	446	5	methods	method	NOUN
ftr-368	446	6	that	that	PRON
ftr-368	446	7	were	be	AUX
ftr-368	446	8	artificial	artificial	ADJ
ftr-368	446	9	and	and	CCONJ
ftr-368	446	10	indeterminate	indeterminate	ADJ
ftr-368	446	11	,	,	PUNCT
ftr-368	446	12	and	and	CCONJ
ftr-368	446	13	statistical	statistical	ADJ
ftr-368	446	14	showings	showing	NOUN
ftr-368	446	15	could	could	AUX
ftr-368	446	16	not	not	PART
ftr-368	446	17	persuade	persuade	VERB
ftr-368	446	18	the	the	DET
ftr-368	446	19	courts	court	NOUN
ftr-368	446	20	that	that	PRON
ftr-368	446	21	deferral	deferral	NOUN
ftr-368	446	22	resulted	result	VERB
ftr-368	446	23	in	in	ADP
ftr-368	446	24	a	a	DET
ftr-368	446	25	clear	clear	ADJ
ftr-368	446	26	reflection	reflection	NOUN
ftr-368	446	27	of	of	ADP
ftr-368	446	28	income	income	NOUN
ftr-368	446	29	.	.	PUNCT
ftr-368	447	1	arguably	arguably	ADV
ftr-368	447	2	,	,	PUNCT
ftr-368	447	3	income	income	NOUN
ftr-368	447	4	earned	earn	VERB
ftr-368	447	5	in	in	ADP
ftr-368	447	6	advance	advance	NOUN
ftr-368	447	7	of	of	ADP
ftr-368	447	8	services	service	NOUN
ftr-368	447	9	that	that	PRON
ftr-368	447	10	are	be	AUX
ftr-368	447	11	as	as	ADP
ftr-368	447	12	fixed	fix	VERB
ftr-368	447	13	and	and	CCONJ
ftr-368	447	14	definite	definite	ADJ
ftr-368	447	15	as	as	SCONJ
ftr-368	447	16	the	the	DET
ftr-368	447	17	occurrence	occurrence	NOUN
ftr-368	447	18	of	of	ADP
ftr-368	447	19	baseball	baseball	NOUN
ftr-368	447	20	games	game	NOUN
ftr-368	447	21	should	should	AUX
ftr-368	447	22	not	not	PART
ftr-368	447	23	be	be	AUX
ftr-368	447	24	limited	limit	VERB
ftr-368	447	25	by	by	ADP
ftr-368	447	26	rev	rev	PROPN
ftr-368	447	27	.	.	PROPN
ftr-368	447	28	proc	proc	PROPN
ftr-368	447	29	.	.	PUNCT
ftr-368	448	1	71	71	NUM
ftr-368	448	2	-	-	SYM
ftr-368	448	3	21	21	NUM
ftr-368	448	4	or	or	CCONJ
ftr-368	448	5	2004	2004	NUM
ftr-368	448	6	-	-	SYM
ftr-368	448	7	34	34	NUM
ftr-368	448	8	.	.	PUNCT
ftr-368	449	1	the	the	DET
ftr-368	449	2	above	above	ADJ
ftr-368	449	3	conclusion	conclusion	NOUN
ftr-368	449	4	is	be	AUX
ftr-368	449	5	borne	bear	VERB
ftr-368	449	6	out	out	ADP
ftr-368	449	7	by	by	ADP
ftr-368	449	8	a	a	DET
ftr-368	449	9	careful	careful	ADJ
ftr-368	449	10	review	review	NOUN
ftr-368	449	11	of	of	ADP
ftr-368	449	12	post	post	ADJ
ftr-368	449	13	-	-	ADJ
ftr-368	449	14	trilogy	trilogy	ADJ
ftr-368	449	15	court	court	NOUN
ftr-368	449	16	decisions	decision	NOUN
ftr-368	449	17	.	.	PUNCT
ftr-368	450	1	initially	initially	ADV
ftr-368	450	2	,	,	PUNCT
ftr-368	450	3	many	many	ADJ
ftr-368	450	4	cases	case	NOUN
ftr-368	450	5	interpreted	interpret	VERB
ftr-368	450	6	the	the	DET
ftr-368	450	7	non	non	ADJ
ftr-368	450	8	-	-	ADJ
ftr-368	450	9	deferral	deferral	ADJ
ftr-368	450	10	principle	principle	NOUN
ftr-368	450	11	broadly	broadly	ADV
ftr-368	450	12	and	and	CCONJ
ftr-368	450	13	categorically.65	categorically.65	PROPN
ftr-368	450	14	however	however	ADV
ftr-368	450	15	,	,	PUNCT
ftr-368	450	16	courts	court	NOUN
ftr-368	450	17	eventually	eventually	ADV
ftr-368	450	18	began	begin	VERB
ftr-368	450	19	to	to	PART
ftr-368	450	20	focus	focus	VERB
ftr-368	450	21	on	on	ADP
ftr-368	450	22	the	the	DET
ftr-368	450	23	particular	particular	ADJ
ftr-368	450	24	circumstances	circumstance	NOUN
ftr-368	450	25	before	before	ADP
ftr-368	450	26	them	they	PRON
ftr-368	450	27	,	,	PUNCT
ftr-368	450	28	and	and	CCONJ
ftr-368	450	29	acknowledged	acknowledge	VERB
ftr-368	450	30	that	that	SCONJ
ftr-368	450	31	the	the	DET
ftr-368	450	32	supreme	supreme	PROPN
ftr-368	450	33	court	court	PROPN
ftr-368	450	34	had	have	AUX
ftr-368	450	35	not	not	PART
ftr-368	450	36	established	establish	VERB
ftr-368	450	37	an	an	DET
ftr-368	450	38	inflexible	inflexible	ADJ
ftr-368	450	39	rule	rule	NOUN
ftr-368	450	40	of	of	ADP
ftr-368	450	41	law.66	law.66	NOUN
ftr-368	450	42	although	although	SCONJ
ftr-368	450	43	most	most	ADJ
ftr-368	450	44	of	of	ADP
ftr-368	450	45	these	these	DET
ftr-368	450	46	decisions	decision	NOUN
ftr-368	450	47	have	have	AUX
ftr-368	450	48	articulated	articulate	VERB
ftr-368	450	49	a	a	DET
ftr-368	450	50	high	high	ADJ
ftr-368	450	51	threshold	threshold	NOUN
ftr-368	450	52	for	for	ADP
ftr-368	450	53	artnell	artnell	NOUN
ftr-368	450	54	treatment	treatment	NOUN
ftr-368	450	55	,	,	PUNCT
ftr-368	450	56	they	they	PRON
ftr-368	450	57	have	have	AUX
ftr-368	450	58	consistently	consistently	ADV
ftr-368	450	59	intimated	intimate	VERB
ftr-368	450	60	that	that	SCONJ
ftr-368	450	61	deferral	deferral	NOUN
ftr-368	450	62	is	be	AUX
ftr-368	450	63	appropriate	appropriate	ADJ
ftr-368	450	64	on	on	ADP
ftr-368	450	65	the	the	DET
ftr-368	450	66	right	right	ADJ
ftr-368	450	67	set	set	NOUN
ftr-368	450	68	of	of	ADP
ftr-368	450	69	facts.67	facts.67	PROPN
ftr-368	450	70	thus	thus	ADV
ftr-368	450	71	,	,	PUNCT
ftr-368	450	72	even	even	ADV
ftr-368	450	73	in	in	ADP
ftr-368	450	74	light	light	NOUN
ftr-368	450	75	of	of	ADP
ftr-368	450	76	the	the	DET
ftr-368	450	77	1971	1971	NUM
ftr-368	450	78	and	and	CCONJ
ftr-368	450	79	2004	2004	NUM
ftr-368	450	80	irs	irs	PROPN
ftr-368	450	81	revenue	revenue	NOUN
ftr-368	450	82	procedures	procedure	NOUN
ftr-368	450	83	,	,	PUNCT
ftr-368	450	84	taxpayers	taxpayer	NOUN
ftr-368	450	85	should	should	AUX
ftr-368	450	86	still	still	ADV
ftr-368	450	87	be	be	AUX
ftr-368	450	88	able	able	ADJ
ftr-368	450	89	to	to	PART
ftr-368	450	90	find	find	VERB
ftr-368	450	91	support	support	NOUN
ftr-368	450	92	in	in	ADP
ftr-368	450	93	the	the	DET
ftr-368	450	94	case	case	NOUN
ftr-368	450	95	law	law	NOUN
ftr-368	450	96	.	.	PUNCT
ftr-368	451	1	as	as	ADP
ftr-368	451	2	one	one	NUM
ftr-368	451	3	65	65	NUM
ftr-368	451	4	.	.	PUNCT
ftr-368	452	1	see	see	VERB
ftr-368	452	2	,	,	PUNCT
ftr-368	452	3	e.g.	e.g.	ADV
ftr-368	452	4	,	,	PUNCT
ftr-368	452	5	gillis	gillis	PROPN
ftr-368	452	6	v.	v.	PROPN
ftr-368	452	7	united	united	PROPN
ftr-368	452	8	states	states	PROPN
ftr-368	452	9	,	,	PUNCT
ftr-368	452	10	402	402	NUM
ftr-368	452	11	f.2d	f.2d	NOUN
ftr-368	452	12	501	501	NUM
ftr-368	452	13	,	,	PUNCT
ftr-368	452	14	506	506	NUM
ftr-368	452	15	(	(	PUNCT
ftr-368	452	16	5th	5th	ADJ
ftr-368	452	17	cir	cir	NOUN
ftr-368	452	18	.	.	PUNCT
ftr-368	452	19	1968	1968	NUM
ftr-368	452	20	)	)	PUNCT
ftr-368	452	21	(	(	PUNCT
ftr-368	452	22	“	"	PUNCT
ftr-368	452	23	the	the	DET
ftr-368	452	24	theory	theory	NOUN
ftr-368	452	25	behind	behind	ADP
ftr-368	452	26	the	the	DET
ftr-368	452	27	accrual	accrual	ADJ
ftr-368	452	28	system	system	NOUN
ftr-368	452	29	is	be	AUX
ftr-368	452	30	not	not	PART
ftr-368	452	31	complicated	complicated	ADJ
ftr-368	452	32	.	.	PUNCT
ftr-368	453	1	income	income	NOUN
ftr-368	453	2	items	item	NOUN
ftr-368	453	3	are	be	AUX
ftr-368	453	4	reported	report	VERB
ftr-368	453	5	in	in	ADP
ftr-368	453	6	the	the	DET
ftr-368	453	7	year	year	NOUN
ftr-368	453	8	in	in	ADP
ftr-368	453	9	which	which	PRON
ftr-368	453	10	the	the	DET
ftr-368	453	11	right	right	NOUN
ftr-368	453	12	to	to	PART
ftr-368	453	13	receive	receive	VERB
ftr-368	453	14	them	they	PRON
ftr-368	453	15	becomes	becomes	AUX
ftr-368	453	16	fixed	fix	VERB
ftr-368	453	17	even	even	ADV
ftr-368	453	18	though	though	SCONJ
ftr-368	453	19	such	such	ADJ
ftr-368	453	20	items	item	NOUN
ftr-368	453	21	are	be	AUX
ftr-368	453	22	not	not	PART
ftr-368	453	23	immediately	immediately	ADV
ftr-368	453	24	receivable	receivable	ADJ
ftr-368	453	25	.	.	PUNCT
ftr-368	454	1	at	at	ADP
ftr-368	454	2	no	no	DET
ftr-368	454	3	time	time	NOUN
ftr-368	454	4	,	,	PUNCT
ftr-368	454	5	however	however	ADV
ftr-368	454	6	,	,	PUNCT
ftr-368	454	7	are	be	AUX
ftr-368	454	8	such	such	ADJ
ftr-368	454	9	items	item	NOUN
ftr-368	454	10	reportable	reportable	VERB
ftr-368	454	11	later	later	ADV
ftr-368	454	12	than	than	ADP
ftr-368	454	13	the	the	DET
ftr-368	454	14	year	year	NOUN
ftr-368	454	15	of	of	ADP
ftr-368	454	16	actual	actual	ADJ
ftr-368	454	17	receipt	receipt	NOUN
ftr-368	454	18	”	"	PUNCT
ftr-368	454	19	)	)	PUNCT
ftr-368	454	20	.	.	PUNCT
ftr-368	455	1	66	66	NUM
ftr-368	455	2	.	.	PUNCT
ftr-368	456	1	in	in	ADP
ftr-368	456	2	addition	addition	NOUN
ftr-368	456	3	to	to	ADP
ftr-368	456	4	artnell	artnell	PROPN
ftr-368	456	5	and	and	CCONJ
ftr-368	456	6	boise	boise	PROPN
ftr-368	456	7	cascade	cascade	NOUN
ftr-368	456	8	,	,	PUNCT
ftr-368	456	9	see	see	VERB
ftr-368	456	10	generally	generally	ADV
ftr-368	456	11	t.f.h	t.f.h	PROPN
ftr-368	456	12	.	.	PUNCT
ftr-368	456	13	,	,	PUNCT
ftr-368	456	14	supra	supra	PROPN
ftr-368	456	15	note	note	VERB
ftr-368	456	16	29	29	NUM
ftr-368	456	17	and	and	CCONJ
ftr-368	456	18	chesapeake	chesapeake	PROPN
ftr-368	456	19	financial	financial	PROPN
ftr-368	456	20	corp	corp	PROPN
ftr-368	456	21	v.	v.	PROPN
ftr-368	456	22	commissioner	commissioner	PROPN
ftr-368	456	23	.	.	PUNCT
ftr-368	457	1	,	,	PUNCT
ftr-368	457	2	78	78	NUM
ftr-368	457	3	t.c	t.c	PROPN
ftr-368	457	4	.	.	PROPN
ftr-368	457	5	869	869	NUM
ftr-368	457	6	(	(	PUNCT
ftr-368	457	7	1982	1982	NUM
ftr-368	457	8	)	)	PUNCT
ftr-368	457	9	(	(	PUNCT
ftr-368	457	10	disallowing	disallow	VERB
ftr-368	457	11	deferral	deferral	NOUN
ftr-368	457	12	of	of	ADP
ftr-368	457	13	mortgage	mortgage	NOUN
ftr-368	457	14	banker	banker	NOUN
ftr-368	457	15	’s	’s	PART
ftr-368	457	16	commitment	commitment	NOUN
ftr-368	457	17	fees	fee	NOUN
ftr-368	457	18	on	on	ADP
ftr-368	457	19	the	the	DET
ftr-368	457	20	grounds	ground	NOUN
ftr-368	457	21	that	that	SCONJ
ftr-368	457	22	it	it	PRON
ftr-368	457	23	“	"	PUNCT
ftr-368	457	24	lack[ed	lack[ed	PROPN
ftr-368	457	25	]	]	PUNCT
ftr-368	457	26	a	a	DET
ftr-368	457	27	precise	precise	ADJ
ftr-368	457	28	breakdown	breakdown	NOUN
ftr-368	457	29	as	as	ADP
ftr-368	457	30	to	to	ADP
ftr-368	457	31	…	…	PUNCT
ftr-368	457	32	the	the	DET
ftr-368	457	33	time	time	NOUN
ftr-368	457	34	the	the	DET
ftr-368	457	35	service	service	NOUN
ftr-368	457	36	was	be	AUX
ftr-368	457	37	provided	provide	VERB
ftr-368	457	38	”	"	PUNCT
ftr-368	457	39	)	)	PUNCT
ftr-368	457	40	.	.	PUNCT
ftr-368	458	1	67	67	NUM
ftr-368	458	2	.	.	PUNCT
ftr-368	458	3	automated	automate	VERB
ftr-368	458	4	mktg	mktg	NOUN
ftr-368	458	5	.	.	PUNCT
ftr-368	459	1	sys	sys	PROPN
ftr-368	459	2	.	.	PROPN
ftr-368	459	3	,	,	PUNCT
ftr-368	459	4	inc	inc	PROPN
ftr-368	459	5	.	.	PROPN
ftr-368	459	6	v.	v.	PROPN
ftr-368	459	7	united	united	PROPN
ftr-368	459	8	states	states	PROPN
ftr-368	459	9	,	,	PUNCT
ftr-368	459	10	34	34	NUM
ftr-368	459	11	aftr	aftr	NOUN
ftr-368	459	12	2d	2d	PROPN
ftr-368	459	13	5427	5427	NUM
ftr-368	459	14	(	(	PUNCT
ftr-368	459	15	n.d	n.d	PROPN
ftr-368	459	16	.	.	PROPN
ftr-368	459	17	ill	ill	PROPN
ftr-368	459	18	.	.	PROPN
ftr-368	459	19	1974	1974	NUM
ftr-368	459	20	)	)	PUNCT
ftr-368	459	21	(	(	PUNCT
ftr-368	459	22	allowing	allow	VERB
ftr-368	459	23	deferral	deferral	ADJ
ftr-368	459	24	of	of	ADP
ftr-368	459	25	marketing	marketing	NOUN
ftr-368	459	26	service	service	NOUN
ftr-368	459	27	income	income	NOUN
ftr-368	459	28	for	for	ADP
ftr-368	459	29	more	more	ADJ
ftr-368	459	30	than	than	ADP
ftr-368	459	31	two	two	NUM
ftr-368	459	32	years	year	NOUN
ftr-368	459	33	)	)	PUNCT
ftr-368	459	34	;	;	PUNCT
ftr-368	459	35	handy	handy	ADJ
ftr-368	459	36	andy	andy	PROPN
ftr-368	459	37	t.v	t.v	PROPN
ftr-368	459	38	.	.	PROPN
ftr-368	459	39	&	&	CCONJ
ftr-368	459	40	appliances	appliances	PROPN
ftr-368	459	41	,	,	PUNCT
ftr-368	459	42	inc	inc	PROPN
ftr-368	459	43	.	.	PROPN
ftr-368	460	1	v.	v.	ADP
ftr-368	460	2	comm’r	comm’r	PROPN
ftr-368	460	3	,	,	PUNCT
ftr-368	460	4	t.c	t.c	PROPN
ftr-368	460	5	.	.	PROPN
ftr-368	460	6	memo	memo	NOUN
ftr-368	460	7	1983	1983	NUM
ftr-368	460	8	-	-	SYM
ftr-368	460	9	713	713	NUM
ftr-368	460	10	(	(	PUNCT
ftr-368	460	11	stating	state	VERB
ftr-368	460	12	that	that	DET
ftr-368	460	13	deferral	deferral	NOUN
ftr-368	460	14	may	may	AUX
ftr-368	460	15	be	be	AUX
ftr-368	460	16	permitted	permit	VERB
ftr-368	460	17	“	"	PUNCT
ftr-368	460	18	based	base	VERB
ftr-368	460	19	upon	upon	SCONJ
ftr-368	460	20	contract	contract	NOUN
ftr-368	460	21	terms	term	NOUN
ftr-368	460	22	or	or	CCONJ
ftr-368	460	23	historical	historical	ADJ
ftr-368	460	24	data	datum	NOUN
ftr-368	460	25	regarding	regard	VERB
ftr-368	460	26	services	service	NOUN
ftr-368	460	27	performed	perform	VERB
ftr-368	460	28	for	for	ADP
ftr-368	460	29	the	the	DET
ftr-368	460	30	specific	specific	ADJ
ftr-368	460	31	payee	payee	NOUN
ftr-368	460	32	”	"	PUNCT
ftr-368	460	33	)	)	PUNCT
ftr-368	460	34	;	;	PUNCT
ftr-368	460	35	collegiate	collegiate	NOUN
ftr-368	460	36	cap	cap	NOUN
ftr-368	460	37	&	&	CCONJ
ftr-368	460	38	gown	gown	PROPN
ftr-368	460	39	co.	co.	PROPN
ftr-368	461	1	v.	v.	ADP
ftr-368	461	2	comm’r	comm’r	PROPN
ftr-368	461	3	,	,	PUNCT
ftr-368	461	4	t.c	t.c	PROPN
ftr-368	461	5	.	.	PROPN
ftr-368	461	6	memo	memo	NOUN
ftr-368	461	7	1978	1978	NUM
ftr-368	461	8	-	-	SYM
ftr-368	461	9	226	226	NUM
ftr-368	461	10	(	(	PUNCT
ftr-368	461	11	applying	apply	VERB
ftr-368	461	12	artnell	artnell	NOUN
ftr-368	461	13	because	because	SCONJ
ftr-368	461	14	future	future	ADJ
ftr-368	461	15	performance	performance	NOUN
ftr-368	461	16	was	be	AUX
ftr-368	461	17	fixed	fix	VERB
ftr-368	461	18	)	)	PUNCT
ftr-368	461	19	.	.	PUNCT
ftr-368	462	1	see	see	AUX
ftr-368	462	2	also	also	ADV
ftr-368	462	3	cases	case	NOUN
ftr-368	462	4	cited	cite	VERB
ftr-368	462	5	supra	supra	PROPN
ftr-368	462	6	note	note	PROPN
ftr-368	462	7	29	29	NUM
ftr-368	462	8	.	.	PUNCT
ftr-368	462	9	2008	2008	NUM
ftr-368	462	10	]	]	PUNCT
ftr-368	462	11	taxing	tax	VERB
ftr-368	462	12	the	the	DET
ftr-368	462	13	business	business	NOUN
ftr-368	462	14	of	of	ADP
ftr-368	462	15	sports	sport	NOUN
ftr-368	462	16	183	183	NUM
ftr-368	462	17	commentator	commentator	NOUN
ftr-368	462	18	has	have	AUX
ftr-368	462	19	noted	note	VERB
ftr-368	462	20	,	,	PUNCT
ftr-368	462	21	“	"	PUNCT
ftr-368	462	22	depending	depend	VERB
ftr-368	462	23	on	on	ADP
ftr-368	462	24	the	the	DET
ftr-368	462	25	particular	particular	ADJ
ftr-368	462	26	facts	fact	NOUN
ftr-368	462	27	,	,	PUNCT
ftr-368	462	28	pre	pre	ADJ
ftr-368	462	29	-	-	ADJ
ftr-368	462	30	trilogy	trilogy	ADJ
ftr-368	462	31	cases	case	NOUN
ftr-368	462	32	may	may	AUX
ftr-368	462	33	be	be	AUX
ftr-368	462	34	just	just	ADV
ftr-368	462	35	as	as	ADV
ftr-368	462	36	applicable	applicable	ADJ
ftr-368	462	37	today	today	NOUN
ftr-368	462	38	as	as	ADP
ftr-368	462	39	both	both	DET
ftr-368	462	40	the	the	DET
ftr-368	462	41	trilogy	trilogy	NOUN
ftr-368	462	42	and	and	CCONJ
ftr-368	462	43	post	post	ADJ
ftr-368	462	44	-	-	ADJ
ftr-368	462	45	trilogy	trilogy	ADJ
ftr-368	462	46	cases	case	NOUN
ftr-368	462	47	.	.	PUNCT
ftr-368	463	1	”68	”68	PROPN
ftr-368	463	2	indeed	indeed	ADV
ftr-368	463	3	,	,	PUNCT
ftr-368	463	4	the	the	DET
ftr-368	463	5	service	service	NOUN
ftr-368	463	6	itself	itself	PRON
ftr-368	463	7	in	in	ADP
ftr-368	463	8	a	a	DET
ftr-368	463	9	number	number	NOUN
ftr-368	463	10	of	of	ADP
ftr-368	463	11	rulings	ruling	NOUN
ftr-368	463	12	has	have	AUX
ftr-368	463	13	not	not	PART
ftr-368	463	14	given	give	VERB
ftr-368	463	15	dispositive	dispositive	ADJ
ftr-368	463	16	weight	weight	NOUN
ftr-368	463	17	to	to	ADP
ftr-368	463	18	the	the	DET
ftr-368	463	19	taxpayer	taxpayer	NOUN
ftr-368	463	20	’s	’s	PART
ftr-368	463	21	failure	failure	NOUN
ftr-368	463	22	to	to	PART
ftr-368	463	23	comply	comply	VERB
ftr-368	463	24	with	with	ADP
ftr-368	463	25	the	the	DET
ftr-368	463	26	requirements	requirement	NOUN
ftr-368	463	27	of	of	ADP
ftr-368	463	28	rev	rev	PROPN
ftr-368	463	29	.	.	PROPN
ftr-368	463	30	proc	proc	PROPN
ftr-368	463	31	.	.	PUNCT
ftr-368	464	1	71	71	NUM
ftr-368	464	2	-	-	SYM
ftr-368	464	3	21	21	NUM
ftr-368	464	4	.	.	PUNCT
ftr-368	465	1	in	in	ADP
ftr-368	465	2	tam	tam	X
ftr-368	465	3	200001006	200001006	NUM
ftr-368	465	4	(	(	PUNCT
ftr-368	465	5	january	january	PROPN
ftr-368	465	6	7	7	NUM
ftr-368	465	7	,	,	PUNCT
ftr-368	465	8	2000	2000	NUM
ftr-368	465	9	)	)	PUNCT
ftr-368	465	10	,	,	PUNCT
ftr-368	465	11	the	the	DET
ftr-368	465	12	taxpayer	taxpayer	NOUN
ftr-368	465	13	provided	provide	VERB
ftr-368	465	14	various	various	ADJ
ftr-368	465	15	consulting	consulting	NOUN
ftr-368	465	16	services	service	NOUN
ftr-368	465	17	for	for	ADP
ftr-368	465	18	its	its	PRON
ftr-368	465	19	clients	client	NOUN
ftr-368	465	20	,	,	PUNCT
ftr-368	465	21	including	include	VERB
ftr-368	465	22	carrying	carry	VERB
ftr-368	465	23	out	out	ADP
ftr-368	465	24	market	market	NOUN
ftr-368	465	25	research	research	NOUN
ftr-368	465	26	studies	study	NOUN
ftr-368	465	27	over	over	ADP
ftr-368	465	28	a	a	DET
ftr-368	465	29	specified	specified	ADJ
ftr-368	465	30	period	period	NOUN
ftr-368	465	31	of	of	ADP
ftr-368	465	32	time	time	NOUN
ftr-368	465	33	to	to	PART
ftr-368	465	34	study	study	VERB
ftr-368	465	35	retail	retail	ADJ
ftr-368	465	36	consumer	consumer	NOUN
ftr-368	465	37	trends	trend	NOUN
ftr-368	465	38	.	.	PUNCT
ftr-368	466	1	fees	fee	NOUN
ftr-368	466	2	for	for	ADP
ftr-368	466	3	these	these	DET
ftr-368	466	4	studies	study	NOUN
ftr-368	466	5	were	be	AUX
ftr-368	466	6	generally	generally	ADV
ftr-368	466	7	received	receive	VERB
ftr-368	466	8	in	in	ADP
ftr-368	466	9	advance	advance	NOUN
ftr-368	466	10	of	of	ADP
ftr-368	466	11	the	the	DET
ftr-368	466	12	performance	performance	NOUN
ftr-368	466	13	of	of	ADP
ftr-368	466	14	the	the	DET
ftr-368	466	15	services	service	NOUN
ftr-368	466	16	.	.	PUNCT
ftr-368	467	1	with	with	ADP
ftr-368	467	2	respect	respect	NOUN
ftr-368	467	3	to	to	ADP
ftr-368	467	4	specific	specific	ADJ
ftr-368	467	5	types	type	NOUN
ftr-368	467	6	of	of	ADP
ftr-368	467	7	market	market	NOUN
ftr-368	467	8	studies	study	NOUN
ftr-368	467	9	,	,	PUNCT
ftr-368	467	10	the	the	DET
ftr-368	467	11	taxpayer	taxpayer	NOUN
ftr-368	467	12	argued	argue	VERB
ftr-368	467	13	that	that	SCONJ
ftr-368	467	14	although	although	SCONJ
ftr-368	467	15	he	he	PRON
ftr-368	467	16	failed	fail	VERB
ftr-368	467	17	to	to	PART
ftr-368	467	18	come	come	VERB
ftr-368	467	19	under	under	ADP
ftr-368	467	20	the	the	DET
ftr-368	467	21	ambit	ambit	NOUN
ftr-368	467	22	of	of	ADP
ftr-368	467	23	rev	rev	PROPN
ftr-368	467	24	.	.	PROPN
ftr-368	467	25	proc	proc	PROPN
ftr-368	467	26	.	.	PUNCT
ftr-368	468	1	71	71	NUM
ftr-368	468	2	-	-	SYM
ftr-368	468	3	21	21	NUM
ftr-368	468	4	,	,	PUNCT
ftr-368	468	5	the	the	DET
ftr-368	468	6	boise	boise	PROPN
ftr-368	468	7	cascade	cascade	NOUN
ftr-368	468	8	/	/	SYM
ftr-368	468	9	artnell	artnell	NOUN
ftr-368	468	10	line	line	NOUN
ftr-368	468	11	of	of	ADP
ftr-368	468	12	cases	case	NOUN
ftr-368	468	13	furnished	furnish	VERB
ftr-368	468	14	a	a	DET
ftr-368	468	15	basis	basis	NOUN
ftr-368	468	16	for	for	ADP
ftr-368	468	17	deferral	deferral	NOUN
ftr-368	468	18	of	of	ADP
ftr-368	468	19	income	income	NOUN
ftr-368	468	20	.	.	PUNCT
ftr-368	469	1	the	the	DET
ftr-368	469	2	service	service	NOUN
ftr-368	469	3	did	do	AUX
ftr-368	469	4	not	not	PART
ftr-368	469	5	reject	reject	VERB
ftr-368	469	6	the	the	DET
ftr-368	469	7	argument	argument	NOUN
ftr-368	469	8	in	in	ADP
ftr-368	469	9	principle	principle	NOUN
ftr-368	469	10	,	,	PUNCT
ftr-368	469	11	but	but	CCONJ
ftr-368	469	12	instead	instead	ADV
ftr-368	469	13	distinguished	distinguish	VERB
ftr-368	469	14	these	these	DET
ftr-368	469	15	cases	case	NOUN
ftr-368	469	16	and	and	CCONJ
ftr-368	469	17	concluded	conclude	VERB
ftr-368	469	18	that	that	SCONJ
ftr-368	469	19	the	the	DET
ftr-368	469	20	taxpayer	taxpayer	NOUN
ftr-368	469	21	’s	’s	PART
ftr-368	469	22	method	method	NOUN
ftr-368	469	23	of	of	ADP
ftr-368	469	24	tax	tax	NOUN
ftr-368	469	25	accounting	accounting	NOUN
ftr-368	469	26	did	do	AUX
ftr-368	469	27	not	not	PART
ftr-368	469	28	clearly	clearly	ADV
ftr-368	469	29	reflect	reflect	VERB
ftr-368	469	30	income	income	NOUN
ftr-368	469	31	under	under	ADP
ftr-368	469	32	the	the	DET
ftr-368	469	33	trilogy	trilogy	NOUN
ftr-368	469	34	and	and	CCONJ
ftr-368	469	35	its	its	PRON
ftr-368	469	36	progeny	progeny	NOUN
ftr-368	469	37	.	.	PUNCT
ftr-368	470	1	in	in	ADP
ftr-368	470	2	tam	tam	PROPN
ftr-368	470	3	200619023,69	200619023,69	NUM
ftr-368	470	4	the	the	DET
ftr-368	470	5	service	service	NOUN
ftr-368	470	6	addressed	address	VERB
ftr-368	470	7	a	a	DET
ftr-368	470	8	taxpayer	taxpayer	NOUN
ftr-368	470	9	’s	’s	PART
ftr-368	470	10	deferral	deferral	ADJ
ftr-368	470	11	claim	claim	NOUN
ftr-368	470	12	based	base	VERB
ftr-368	470	13	on	on	ADP
ftr-368	470	14	artnell	artnell	PROPN
ftr-368	470	15	and	and	CCONJ
ftr-368	470	16	its	its	PRON
ftr-368	470	17	progeny	progeny	NOUN
ftr-368	470	18	despite	despite	SCONJ
ftr-368	470	19	the	the	DET
ftr-368	470	20	taxpayer	taxpayer	NOUN
ftr-368	470	21	’s	’s	PART
ftr-368	470	22	clear	clear	ADJ
ftr-368	470	23	failure	failure	NOUN
ftr-368	470	24	to	to	PART
ftr-368	470	25	secure	secure	VERB
ftr-368	470	26	the	the	DET
ftr-368	470	27	commissioner	commissioner	NOUN
ftr-368	470	28	’s	’s	PART
ftr-368	470	29	consent	consent	NOUN
ftr-368	470	30	,	,	PUNCT
ftr-368	470	31	as	as	SCONJ
ftr-368	470	32	required	require	VERB
ftr-368	470	33	by	by	ADP
ftr-368	470	34	rev	rev	PROPN
ftr-368	470	35	.	.	PROPN
ftr-368	470	36	proc	proc	PROPN
ftr-368	470	37	.	.	PUNCT
ftr-368	471	1	71	71	NUM
ftr-368	471	2	-	-	SYM
ftr-368	471	3	21	21	NUM
ftr-368	471	4	.	.	PUNCT
ftr-368	472	1	specifically	specifically	ADV
ftr-368	472	2	,	,	PUNCT
ftr-368	472	3	section	section	NOUN
ftr-368	472	4	5.01	5.01	NUM
ftr-368	472	5	of	of	ADP
ftr-368	472	6	rev	rev	PROPN
ftr-368	472	7	.	.	PROPN
ftr-368	472	8	proc	proc	PROPN
ftr-368	472	9	.	.	PUNCT
ftr-368	473	1	71	71	NUM
ftr-368	473	2	-	-	SYM
ftr-368	473	3	21	21	NUM
ftr-368	473	4	states	state	NOUN
ftr-368	473	5	that	that	SCONJ
ftr-368	473	6	with	with	ADP
ftr-368	473	7	respect	respect	NOUN
ftr-368	473	8	to	to	ADP
ftr-368	473	9	services	service	NOUN
ftr-368	473	10	performed	perform	VERB
ftr-368	473	11	by	by	ADP
ftr-368	473	12	related	related	ADJ
ftr-368	473	13	parties	party	NOUN
ftr-368	473	14	,	,	PUNCT
ftr-368	473	15	the	the	DET
ftr-368	473	16	adoption	adoption	NOUN
ftr-368	473	17	of	of	ADP
ftr-368	473	18	the	the	DET
ftr-368	473	19	deferral	deferral	ADJ
ftr-368	473	20	method	method	NOUN
ftr-368	473	21	of	of	ADP
ftr-368	473	22	accounting	account	VERB
ftr-368	473	23	under	under	ADP
ftr-368	473	24	the	the	DET
ftr-368	473	25	revenue	revenue	NOUN
ftr-368	473	26	procedure	procedure	NOUN
ftr-368	473	27	is	be	AUX
ftr-368	473	28	to	to	PART
ftr-368	473	29	be	be	AUX
ftr-368	473	30	treated	treat	VERB
ftr-368	473	31	as	as	ADP
ftr-368	473	32	a	a	DET
ftr-368	473	33	change	change	NOUN
ftr-368	473	34	in	in	ADP
ftr-368	473	35	method	method	NOUN
ftr-368	473	36	of	of	ADP
ftr-368	473	37	accounting	account	VERB
ftr-368	473	38	subject	subject	NOUN
ftr-368	473	39	to	to	ADP
ftr-368	473	40	the	the	DET
ftr-368	473	41	consent	consent	NOUN
ftr-368	473	42	requirements	requirement	NOUN
ftr-368	473	43	of	of	ADP
ftr-368	473	44	section	section	NOUN
ftr-368	473	45	446(e	446(e	NUM
ftr-368	473	46	)	)	PUNCT
ftr-368	473	47	.	.	PUNCT
ftr-368	474	1	the	the	DET
ftr-368	474	2	taxpayer	taxpayer	NOUN
ftr-368	474	3	in	in	ADP
ftr-368	474	4	the	the	DET
ftr-368	474	5	tam	tam	NOUN
ftr-368	474	6	received	receive	VERB
ftr-368	474	7	advance	advance	NOUN
ftr-368	474	8	payment	payment	NOUN
ftr-368	474	9	from	from	ADP
ftr-368	474	10	a	a	DET
ftr-368	474	11	related	relate	VERB
ftr-368	474	12	party	party	NOUN
ftr-368	474	13	(	(	PUNCT
ftr-368	474	14	for	for	ADP
ftr-368	474	15	whom	whom	PRON
ftr-368	474	16	it	it	PRON
ftr-368	474	17	had	have	AUX
ftr-368	474	18	contracted	contract	VERB
ftr-368	474	19	to	to	PART
ftr-368	474	20	perform	perform	VERB
ftr-368	474	21	services	service	NOUN
ftr-368	474	22	)	)	PUNCT
ftr-368	474	23	and	and	CCONJ
ftr-368	474	24	utilized	utilize	VERB
ftr-368	474	25	the	the	DET
ftr-368	474	26	deferral	deferral	ADJ
ftr-368	474	27	method	method	NOUN
ftr-368	474	28	without	without	ADP
ftr-368	474	29	procuring	procure	VERB
ftr-368	474	30	consent	consent	NOUN
ftr-368	474	31	.	.	PUNCT
ftr-368	475	1	nevertheless	nevertheless	ADV
ftr-368	475	2	,	,	PUNCT
ftr-368	475	3	the	the	DET
ftr-368	475	4	taxpayer	taxpayer	NOUN
ftr-368	475	5	cited	cite	VERB
ftr-368	475	6	to	to	ADP
ftr-368	475	7	artnell	artnell	PROPN
ftr-368	475	8	and	and	CCONJ
ftr-368	475	9	devil	devil	ADJ
ftr-368	475	10	rays	ray	NOUN
ftr-368	475	11	and	and	CCONJ
ftr-368	475	12	argued	argue	VERB
ftr-368	475	13	that	that	SCONJ
ftr-368	475	14	its	its	PRON
ftr-368	475	15	deferral	deferral	ADJ
ftr-368	475	16	methodology	methodology	NOUN
ftr-368	475	17	clearly	clearly	ADV
ftr-368	475	18	reflected	reflect	VERB
ftr-368	475	19	income	income	NOUN
ftr-368	475	20	.	.	PUNCT
ftr-368	476	1	the	the	DET
ftr-368	476	2	service	service	NOUN
ftr-368	476	3	held	hold	VERB
ftr-368	476	4	that	that	SCONJ
ftr-368	476	5	the	the	DET
ftr-368	476	6	services	service	NOUN
ftr-368	476	7	provided	provide	VERB
ftr-368	476	8	by	by	ADP
ftr-368	476	9	the	the	DET
ftr-368	476	10	taxpayer	taxpayer	NOUN
ftr-368	476	11	were	be	AUX
ftr-368	476	12	not	not	PART
ftr-368	476	13	performed	perform	VERB
ftr-368	476	14	on	on	ADP
ftr-368	476	15	a	a	DET
ftr-368	476	16	fixed	fix	VERB
ftr-368	476	17	schedule	schedule	NOUN
ftr-368	476	18	.	.	PUNCT
ftr-368	477	1	rather	rather	ADV
ftr-368	477	2	,	,	PUNCT
ftr-368	477	3	the	the	DET
ftr-368	477	4	trucking	trucking	NOUN
ftr-368	477	5	services	service	NOUN
ftr-368	477	6	at	at	ADP
ftr-368	477	7	issue	issue	NOUN
ftr-368	477	8	were	be	AUX
ftr-368	477	9	carried	carry	VERB
ftr-368	477	10	out	out	ADP
ftr-368	477	11	based	base	VERB
ftr-368	477	12	upon	upon	SCONJ
ftr-368	477	13	reasonable	reasonable	ADJ
ftr-368	477	14	request	request	NOUN
ftr-368	477	15	,	,	PUNCT
ftr-368	477	16	albeit	albeit	SCONJ
ftr-368	477	17	during	during	ADP
ftr-368	477	18	predetermined	predetermine	VERB
ftr-368	477	19	time	time	NOUN
ftr-368	477	20	intervals	interval	NOUN
ftr-368	477	21	.	.	PUNCT
ftr-368	478	1	the	the	DET
ftr-368	478	2	ruling	ruling	NOUN
ftr-368	478	3	is	be	AUX
ftr-368	478	4	critical	critical	ADJ
ftr-368	478	5	not	not	PART
ftr-368	478	6	so	so	ADV
ftr-368	478	7	much	much	ADJ
ftr-368	478	8	for	for	ADP
ftr-368	478	9	its	its	PRON
ftr-368	478	10	result	result	NOUN
ftr-368	478	11	but	but	CCONJ
ftr-368	478	12	for	for	ADP
ftr-368	478	13	the	the	DET
ftr-368	478	14	fact	fact	NOUN
ftr-368	478	15	that	that	SCONJ
ftr-368	478	16	the	the	DET
ftr-368	478	17	service	service	NOUN
ftr-368	478	18	proceeded	proceed	VERB
ftr-368	478	19	to	to	PART
ftr-368	478	20	address	address	VERB
ftr-368	478	21	the	the	DET
ftr-368	478	22	artnell	artnell	NOUN
ftr-368	478	23	claim	claim	NOUN
ftr-368	478	24	even	even	ADV
ftr-368	478	25	after	after	ADP
ftr-368	478	26	determining	determine	VERB
ftr-368	478	27	that	that	SCONJ
ftr-368	478	28	the	the	DET
ftr-368	478	29	taxpayer	taxpayer	NOUN
ftr-368	478	30	clearly	clearly	ADV
ftr-368	478	31	ran	run	VERB
ftr-368	478	32	afoul	afoul	ADV
ftr-368	478	33	of	of	ADP
ftr-368	478	34	rev	rev	PROPN
ftr-368	478	35	.	.	PROPN
ftr-368	478	36	proc	proc	PROPN
ftr-368	478	37	.	.	PUNCT
ftr-368	479	1	71	71	NUM
ftr-368	479	2	-	-	SYM
ftr-368	479	3	21	21	NUM
ftr-368	479	4	.	.	PUNCT
ftr-368	480	1	sports	sport	NOUN
ftr-368	480	2	franchises	franchise	NOUN
ftr-368	480	3	that	that	PRON
ftr-368	480	4	enter	enter	VERB
ftr-368	480	5	into	into	ADP
ftr-368	480	6	lucrative	lucrative	ADJ
ftr-368	480	7	sponsorship	sponsorship	NOUN
ftr-368	480	8	agreements	agreement	NOUN
ftr-368	480	9	that	that	PRON
ftr-368	480	10	feature	feature	VERB
ftr-368	480	11	sizeable	sizeable	ADJ
ftr-368	480	12	front	front	ADJ
ftr-368	480	13	-	-	PUNCT
ftr-368	480	14	loaded	load	VERB
ftr-368	480	15	payments	payment	NOUN
ftr-368	480	16	are	be	AUX
ftr-368	480	17	well	well	ADV
ftr-368	480	18	served	serve	VERB
ftr-368	480	19	to	to	PART
ftr-368	480	20	draft	draft	VERB
ftr-368	480	21	contracts	contract	NOUN
ftr-368	480	22	that	that	PRON
ftr-368	480	23	are	be	AUX
ftr-368	480	24	excruciatingly	excruciatingly	ADV
ftr-368	480	25	specific	specific	ADJ
ftr-368	480	26	about	about	ADP
ftr-368	480	27	the	the	DET
ftr-368	480	28	“	"	PUNCT
ftr-368	480	29	services	service	NOUN
ftr-368	480	30	”	"	PUNCT
ftr-368	480	31	owed	owe	VERB
ftr-368	480	32	to	to	ADP
ftr-368	480	33	the	the	DET
ftr-368	480	34	sponsor	sponsor	NOUN
ftr-368	480	35	.	.	PUNCT
ftr-368	481	1	doing	do	VERB
ftr-368	481	2	so	so	ADV
ftr-368	481	3	can	can	AUX
ftr-368	481	4	serve	serve	VERB
ftr-368	481	5	to	to	PART
ftr-368	481	6	support	support	VERB
ftr-368	481	7	the	the	DET
ftr-368	481	8	(	(	PUNCT
ftr-368	481	9	accrual	accrual	ADJ
ftr-368	481	10	method	method	NOUN
ftr-368	481	11	)	)	PUNCT
ftr-368	481	12	taxpayer	taxpayer	NOUN
ftr-368	481	13	’s	’s	PART
ftr-368	481	14	position	position	NOUN
ftr-368	481	15	that	that	SCONJ
ftr-368	481	16	deferral	deferral	NOUN
ftr-368	481	17	of	of	ADP
ftr-368	481	18	inclusion	inclusion	NOUN
ftr-368	481	19	until	until	ADP
ftr-368	481	20	the	the	DET
ftr-368	481	21	time	time	NOUN
ftr-368	481	22	that	that	PRON
ftr-368	481	23	services	service	NOUN
ftr-368	481	24	are	be	AUX
ftr-368	481	25	performed	perform	VERB
ftr-368	481	26	is	be	AUX
ftr-368	481	27	a	a	DET
ftr-368	481	28	clear	clear	ADJ
ftr-368	481	29	reflection	reflection	NOUN
ftr-368	481	30	of	of	ADP
ftr-368	481	31	income	income	NOUN
ftr-368	481	32	.	.	PUNCT
ftr-368	482	1	the	the	DET
ftr-368	482	2	credit	credit	NOUN
ftr-368	482	3	card	card	NOUN
ftr-368	482	4	fee	fee	NOUN
ftr-368	482	5	cases	case	NOUN
ftr-368	482	6	demonstrate	demonstrate	VERB
ftr-368	482	7	the	the	DET
ftr-368	482	8	significance	significance	NOUN
ftr-368	482	9	68	68	NUM
ftr-368	482	10	.	.	PUNCT
ftr-368	483	1	gertzman	gertzman	PROPN
ftr-368	483	2	,	,	PUNCT
ftr-368	483	3	supra	supra	PROPN
ftr-368	483	4	note	note	PROPN
ftr-368	483	5	7	7	NUM
ftr-368	483	6	,	,	PUNCT
ftr-368	483	7	¶	¶	NOUN
ftr-368	483	8	4.03[3	4.03[3	NOUN
ftr-368	483	9	]	]	PUNCT
ftr-368	483	10	.	.	PUNCT
ftr-368	484	1	see	see	VERB
ftr-368	484	2	also	also	ADV
ftr-368	484	3	moore	moore	PROPN
ftr-368	484	4	,	,	PUNCT
ftr-368	484	5	supra	supra	PROPN
ftr-368	484	6	note	note	PROPN
ftr-368	484	7	53	53	NUM
ftr-368	484	8	,	,	PUNCT
ftr-368	484	9	at	at	ADP
ftr-368	484	10	61	61	NUM
ftr-368	484	11	(	(	PUNCT
ftr-368	484	12	suggesting	suggest	VERB
ftr-368	484	13	that	that	SCONJ
ftr-368	484	14	artnell	artnell	PROPN
ftr-368	484	15	,	,	PUNCT
ftr-368	484	16	boise	boise	PROPN
ftr-368	484	17	cascade	cascade	NOUN
ftr-368	484	18	and	and	CCONJ
ftr-368	484	19	devil	devil	ADJ
ftr-368	484	20	rays	ray	NOUN
ftr-368	484	21	may	may	AUX
ftr-368	484	22	still	still	ADV
ftr-368	484	23	be	be	AUX
ftr-368	484	24	good	good	ADJ
ftr-368	484	25	law	law	NOUN
ftr-368	484	26	)	)	PUNCT
ftr-368	484	27	.	.	PUNCT
ftr-368	485	1	69	69	NUM
ftr-368	485	2	.	.	PUNCT
ftr-368	486	1	see	see	VERB
ftr-368	486	2	supra	supra	PROPN
ftr-368	486	3	note	note	PROPN
ftr-368	486	4	54	54	NUM
ftr-368	486	5	.	.	PUNCT
ftr-368	487	1	184	184	NUM
ftr-368	487	2	florida	florida	PROPN
ftr-368	487	3	tax	tax	NOUN
ftr-368	487	4	review	review	NOUN
ftr-368	487	5	[	[	X
ftr-368	487	6	vol	vol	NOUN
ftr-368	487	7	.	.	PUNCT
ftr-368	487	8	9:3	9:3	NUM
ftr-368	487	9	of	of	ADP
ftr-368	487	10	precise	precise	ADJ
ftr-368	487	11	drafting	drafting	NOUN
ftr-368	487	12	in	in	ADP
ftr-368	487	13	this	this	DET
ftr-368	487	14	fact	fact	NOUN
ftr-368	487	15	-	-	PUNCT
ftr-368	487	16	intensive	intensive	ADJ
ftr-368	487	17	area	area	NOUN
ftr-368	487	18	of	of	ADP
ftr-368	487	19	tax	tax	NOUN
ftr-368	487	20	law	law	NOUN
ftr-368	487	21	,	,	PUNCT
ftr-368	487	22	as	as	SCONJ
ftr-368	487	23	courts	court	NOUN
ftr-368	487	24	and	and	CCONJ
ftr-368	487	25	the	the	DET
ftr-368	487	26	service	service	NOUN
ftr-368	487	27	are	be	AUX
ftr-368	487	28	likely	likely	ADJ
ftr-368	487	29	to	to	PART
ftr-368	487	30	insist	insist	VERB
ftr-368	487	31	that	that	SCONJ
ftr-368	487	32	the	the	DET
ftr-368	487	33	smallest	small	ADJ
ftr-368	487	34	amount	amount	NOUN
ftr-368	487	35	of	of	ADP
ftr-368	487	36	uncertainty	uncertainty	NOUN
ftr-368	487	37	or	or	CCONJ
ftr-368	487	38	ambiguity	ambiguity	NOUN
ftr-368	487	39	precludes	preclude	VERB
ftr-368	487	40	the	the	DET
ftr-368	487	41	deferral	deferral	NOUN
ftr-368	487	42	of	of	ADP
ftr-368	487	43	prepaid	prepaid	ADJ
ftr-368	487	44	income	income	NOUN
ftr-368	487	45	.	.	PUNCT
ftr-368	488	1	indeed	indeed	ADV
ftr-368	488	2	,	,	PUNCT
ftr-368	488	3	“	"	PUNCT
ftr-368	488	4	a	a	DET
ftr-368	488	5	simple	simple	ADJ
ftr-368	488	6	change	change	NOUN
ftr-368	488	7	in	in	ADP
ftr-368	488	8	the	the	DET
ftr-368	488	9	language	language	NOUN
ftr-368	488	10	of	of	ADP
ftr-368	488	11	the	the	DET
ftr-368	488	12	applicable	applicable	ADJ
ftr-368	488	13	agreement	agreement	NOUN
ftr-368	488	14	may	may	AUX
ftr-368	488	15	provide	provide	VERB
ftr-368	488	16	the	the	DET
ftr-368	488	17	basis	basis	NOUN
ftr-368	488	18	for	for	ADP
ftr-368	488	19	a	a	DET
ftr-368	488	20	deferral	deferral	NOUN
ftr-368	488	21	.	.	PUNCT
ftr-368	488	22	”70	”70	PUNCT
ftr-368	488	23	exhibit	exhibit	VERB
ftr-368	488	24	c	c	PROPN
ftr-368	488	25	to	to	ADP
ftr-368	488	26	the	the	DET
ftr-368	488	27	jones	jones	PROPN
ftr-368	488	28	/	/	SYM
ftr-368	488	29	seahawks	seahawks	PROPN
ftr-368	488	30	agreement	agreement	NOUN
ftr-368	488	31	discussed	discuss	VERB
ftr-368	488	32	above	above	ADV
ftr-368	488	33	(	(	PUNCT
ftr-368	488	34	“	"	PUNCT
ftr-368	488	35	signage	signage	NOUN
ftr-368	488	36	specifications	specification	NOUN
ftr-368	488	37	”	"	PUNCT
ftr-368	488	38	)	)	PUNCT
ftr-368	488	39	deals	deal	NOUN
ftr-368	488	40	with	with	ADP
ftr-368	488	41	jones	jone	NOUN
ftr-368	488	42	’	'	PUNCT
ftr-368	488	43	advertising	advertising	NOUN
ftr-368	488	44	and	and	CCONJ
ftr-368	488	45	signage	signage	NOUN
ftr-368	488	46	rights	right	NOUN
ftr-368	488	47	at	at	ADP
ftr-368	488	48	qwest	qw	ADJ
ftr-368	488	49	field	field	NOUN
ftr-368	488	50	.	.	PUNCT
ftr-368	489	1	the	the	DET
ftr-368	489	2	agreement	agreement	NOUN
ftr-368	489	3	provides	provide	VERB
ftr-368	489	4	,	,	PUNCT
ftr-368	489	5	each	each	DET
ftr-368	489	6	agreement	agreement	NOUN
ftr-368	489	7	year	year	NOUN
ftr-368	489	8	,	,	PUNCT
ftr-368	489	9	jones	jones	PROPN
ftr-368	489	10	is	be	AUX
ftr-368	489	11	entitled	entitle	VERB
ftr-368	489	12	to	to	ADP
ftr-368	489	13	the	the	DET
ftr-368	489	14	following	follow	VERB
ftr-368	489	15	permanent	permanent	ADJ
ftr-368	489	16	signage	signage	NOUN
ftr-368	489	17	:	:	PUNCT
ftr-368	489	18	•	•	NUM
ftr-368	489	19	one	one	NUM
ftr-368	489	20	(	(	PUNCT
ftr-368	489	21	1	1	NUM
ftr-368	489	22	)	)	PUNCT
ftr-368	489	23	42	42	NUM
ftr-368	489	24	’	'	PUNCT
ftr-368	489	25	x	x	SYM
ftr-368	489	26	12	12	NUM
ftr-368	489	27	’	'	PUNCT
ftr-368	489	28	tri	tri	ADJ
ftr-368	489	29	-	-	ADJ
ftr-368	489	30	vision	vision	ADJ
ftr-368	489	31	panel	panel	NOUN
ftr-368	489	32	on	on	ADP
ftr-368	489	33	the	the	DET
ftr-368	489	34	north	north	NOUN
ftr-368	489	35	tower	tower	PROPN
ftr-368	489	36	scoreboard	scoreboard	PROPN
ftr-368	489	37	.	.	PUNCT
ftr-368	490	1	•	•	NUM
ftr-368	490	2	one	one	NUM
ftr-368	490	3	(	(	PUNCT
ftr-368	490	4	1	1	NUM
ftr-368	490	5	)	)	PUNCT
ftr-368	490	6	in	in	ADP
ftr-368	490	7	stadium	stadium	NOUN
ftr-368	490	8	led	lead	VERB
ftr-368	490	9	rotation	rotation	NOUN
ftr-368	490	10	per	per	ADP
ftr-368	490	11	seahawks	seahawks	PROPN
ftr-368	490	12	home	home	PROPN
ftr-368	490	13	game	game	NOUN
ftr-368	490	14	.	.	PUNCT
ftr-368	491	1	•	•	NUM
ftr-368	491	2	one	one	NUM
ftr-368	491	3	(	(	PUNCT
ftr-368	491	4	1	1	NUM
ftr-368	491	5	)	)	SYM
ftr-368	491	6	28	28	NUM
ftr-368	491	7	’	'	PUNCT
ftr-368	491	8	x	x	SYM
ftr-368	491	9	4	4	X
ftr-368	491	10	’	'	PUNCT
ftr-368	491	11	backlit	backlit	ADJ
ftr-368	491	12	interior	interior	ADJ
ftr-368	491	13	qwest	qwest	NOUN
ftr-368	491	14	field	field	NOUN
ftr-368	491	15	event	event	NOUN
ftr-368	491	16	center	center	NOUN
ftr-368	491	17	panel	panel	NOUN
ftr-368	491	18	.	.	PUNCT
ftr-368	492	1	•	•	NUM
ftr-368	492	2	one	one	NUM
ftr-368	492	3	(	(	PUNCT
ftr-368	492	4	1	1	NUM
ftr-368	492	5	)	)	PUNCT
ftr-368	492	6	2	2	NUM
ftr-368	492	7	’	'	PUNCT
ftr-368	492	8	x	x	SYM
ftr-368	492	9	2	2	X
ftr-368	492	10	’	'	PUNCT
ftr-368	492	11	qwest	qw	ADJ
ftr-368	492	12	field	field	NOUN
ftr-368	492	13	event	event	NOUN
ftr-368	492	14	center	center	NOUN
ftr-368	492	15	exterior	exterior	ADJ
ftr-368	492	16	sign	sign	NOUN
ftr-368	492	17	.	.	PUNCT
ftr-368	493	1	if	if	SCONJ
ftr-368	493	2	a	a	DET
ftr-368	493	3	prepaid	prepaid	ADJ
ftr-368	493	4	income	income	NOUN
ftr-368	493	5	question	question	NOUN
ftr-368	493	6	were	be	AUX
ftr-368	493	7	to	to	PART
ftr-368	493	8	arise	arise	VERB
ftr-368	493	9	on	on	ADP
ftr-368	493	10	audit	audit	NOUN
ftr-368	493	11	,	,	PUNCT
ftr-368	493	12	the	the	DET
ftr-368	493	13	seahawks	seahawks	NOUN
ftr-368	493	14	could	could	AUX
ftr-368	493	15	point	point	VERB
ftr-368	493	16	to	to	ADP
ftr-368	493	17	the	the	DET
ftr-368	493	18	precise	precise	ADJ
ftr-368	493	19	wording	wording	NOUN
ftr-368	493	20	of	of	ADP
ftr-368	493	21	the	the	DET
ftr-368	493	22	contract	contract	NOUN
ftr-368	493	23	and	and	CCONJ
ftr-368	493	24	the	the	DET
ftr-368	493	25	‘	'	PUNCT
ftr-368	493	26	fixed	fixed	ADJ
ftr-368	493	27	and	and	CCONJ
ftr-368	493	28	definite	definite	ADJ
ftr-368	493	29	’	'	PUNCT
ftr-368	493	30	nature	nature	NOUN
ftr-368	493	31	of	of	ADP
ftr-368	493	32	the	the	DET
ftr-368	493	33	advertising	advertising	NOUN
ftr-368	493	34	services	service	NOUN
ftr-368	493	35	they	they	PRON
ftr-368	493	36	are	be	AUX
ftr-368	493	37	called	call	VERB
ftr-368	493	38	upon	upon	SCONJ
ftr-368	493	39	to	to	PART
ftr-368	493	40	perform	perform	VERB
ftr-368	493	41	under	under	ADP
ftr-368	493	42	the	the	DET
ftr-368	493	43	contract	contract	NOUN
ftr-368	493	44	,	,	PUNCT
ftr-368	493	45	especially	especially	ADV
ftr-368	493	46	since	since	SCONJ
ftr-368	493	47	such	such	ADJ
ftr-368	493	48	services	service	NOUN
ftr-368	493	49	are	be	AUX
ftr-368	493	50	ultimately	ultimately	ADV
ftr-368	493	51	linked	link	VERB
ftr-368	493	52	to	to	ADP
ftr-368	493	53	the	the	DET
ftr-368	493	54	games	game	NOUN
ftr-368	493	55	scheduled	schedule	VERB
ftr-368	493	56	to	to	PART
ftr-368	493	57	be	be	AUX
ftr-368	493	58	played	play	VERB
ftr-368	493	59	by	by	ADP
ftr-368	493	60	the	the	DET
ftr-368	493	61	seahawks	seahawk	NOUN
ftr-368	493	62	.	.	PUNCT
ftr-368	494	1	in	in	ADP
ftr-368	494	2	this	this	DET
ftr-368	494	3	case	case	NOUN
ftr-368	494	4	,	,	PUNCT
ftr-368	494	5	the	the	DET
ftr-368	494	6	deferral	deferral	NOUN
ftr-368	494	7	of	of	ADP
ftr-368	494	8	advance	advance	NOUN
ftr-368	494	9	payments	payment	NOUN
ftr-368	494	10	is	be	AUX
ftr-368	494	11	perfectly	perfectly	ADV
ftr-368	494	12	consistent	consistent	ADJ
ftr-368	494	13	with	with	ADP
ftr-368	494	14	the	the	DET
ftr-368	494	15	“	"	PUNCT
ftr-368	494	16	clear	clear	ADJ
ftr-368	494	17	reflection	reflection	NOUN
ftr-368	494	18	of	of	ADP
ftr-368	494	19	income	income	NOUN
ftr-368	494	20	”	"	PUNCT
ftr-368	494	21	standard	standard	NOUN
ftr-368	494	22	as	as	SCONJ
ftr-368	494	23	developed	develop	VERB
ftr-368	494	24	by	by	ADP
ftr-368	494	25	the	the	DET
ftr-368	494	26	courts	court	NOUN
ftr-368	494	27	.	.	PUNCT
ftr-368	495	1	while	while	SCONJ
ftr-368	495	2	the	the	DET
ftr-368	495	3	prepaid	prepaid	ADJ
ftr-368	495	4	income	income	NOUN
ftr-368	495	5	doctrine	doctrine	NOUN
ftr-368	495	6	is	be	AUX
ftr-368	495	7	relevant	relevant	ADJ
ftr-368	495	8	to	to	ADP
ftr-368	495	9	the	the	DET
ftr-368	495	10	ongoing	ongoing	ADJ
ftr-368	495	11	operations	operation	NOUN
ftr-368	495	12	of	of	ADP
ftr-368	495	13	sports	sport	NOUN
ftr-368	495	14	teams	team	NOUN
ftr-368	495	15	,	,	PUNCT
ftr-368	495	16	there	there	PRON
ftr-368	495	17	are	be	VERB
ftr-368	495	18	also	also	ADV
ftr-368	495	19	numerous	numerous	ADJ
ftr-368	495	20	tax	tax	NOUN
ftr-368	495	21	issues	issue	NOUN
ftr-368	495	22	that	that	PRON
ftr-368	495	23	arise	arise	VERB
ftr-368	495	24	in	in	ADP
ftr-368	495	25	connection	connection	NOUN
ftr-368	495	26	with	with	ADP
ftr-368	495	27	the	the	DET
ftr-368	495	28	acquisition	acquisition	NOUN
ftr-368	495	29	and	and	CCONJ
ftr-368	495	30	sale	sale	NOUN
ftr-368	495	31	of	of	ADP
ftr-368	495	32	such	such	ADJ
ftr-368	495	33	franchises	franchise	NOUN
ftr-368	495	34	.	.	PUNCT
ftr-368	496	1	the	the	DET
ftr-368	496	2	next	next	ADJ
ftr-368	496	3	part	part	NOUN
ftr-368	496	4	of	of	ADP
ftr-368	496	5	this	this	DET
ftr-368	496	6	paper	paper	NOUN
ftr-368	496	7	will	will	AUX
ftr-368	496	8	address	address	VERB
ftr-368	496	9	the	the	DET
ftr-368	496	10	colorful	colorful	ADJ
ftr-368	496	11	historical	historical	ADJ
ftr-368	496	12	backdrop	backdrop	NOUN
ftr-368	496	13	and	and	CCONJ
ftr-368	496	14	legal	legal	ADJ
ftr-368	496	15	developments	development	NOUN
ftr-368	496	16	pertaining	pertain	VERB
ftr-368	496	17	to	to	ADP
ftr-368	496	18	one	one	NUM
ftr-368	496	19	such	such	ADJ
ftr-368	496	20	issue	issue	NOUN
ftr-368	496	21	;	;	PUNCT
ftr-368	496	22	the	the	DET
ftr-368	496	23	amortization	amortization	NOUN
ftr-368	496	24	of	of	ADP
ftr-368	496	25	player	player	NOUN
ftr-368	496	26	contracts	contract	NOUN
ftr-368	496	27	(	(	PUNCT
ftr-368	496	28	and	and	CCONJ
ftr-368	496	29	other	other	ADJ
ftr-368	496	30	intangibles	intangible	NOUN
ftr-368	496	31	)	)	PUNCT
ftr-368	496	32	.	.	PUNCT
ftr-368	497	1	70	70	NUM
ftr-368	497	2	.	.	PUNCT
ftr-368	498	1	gertzman	gertzman	PROPN
ftr-368	498	2	,	,	PUNCT
ftr-368	498	3	supra	supra	PROPN
ftr-368	498	4	note	note	PROPN
ftr-368	498	5	7	7	NUM
ftr-368	498	6	,	,	PUNCT
ftr-368	498	7	¶	¶	NOUN
ftr-368	498	8	4.03[3][e	4.03[3][e	NOUN
ftr-368	498	9	]	]	PUNCT
ftr-368	498	10	.	.	PUNCT
ftr-368	499	1	see	see	VERB
ftr-368	499	2	also	also	ADV
ftr-368	499	3	c.l	c.l	PROPN
ftr-368	499	4	.	.	PROPN
ftr-368	499	5	kelley	kelley	PROPN
ftr-368	499	6	&	&	CCONJ
ftr-368	499	7	a.h	a.h	PROPN
ftr-368	499	8	.	.	PROPN
ftr-368	499	9	lieberman	lieberman	PROPN
ftr-368	499	10	,	,	PUNCT
ftr-368	499	11	how	how	SCONJ
ftr-368	499	12	to	to	PART
ftr-368	499	13	defer	defer	VERB
ftr-368	499	14	revenue	revenue	NOUN
ftr-368	499	15	from	from	ADP
ftr-368	499	16	prepaid	prepaid	ADJ
ftr-368	499	17	service	service	NOUN
ftr-368	499	18	income	income	NOUN
ftr-368	499	19	,	,	PUNCT
ftr-368	499	20	75	75	NUM
ftr-368	499	21	taxes	taxis	NOUN
ftr-368	499	22	3	3	NUM
ftr-368	499	23	,	,	PUNCT
ftr-368	499	24	(	(	PUNCT
ftr-368	499	25	1997	1997	NUM
ftr-368	499	26	)	)	PUNCT
ftr-368	499	27	.	.	PUNCT
ftr-368	500	1	kelley	kelley	PROPN
ftr-368	500	2	and	and	CCONJ
ftr-368	500	3	lieberman	lieberman	PROPN
ftr-368	500	4	draw	draw	VERB
ftr-368	500	5	on	on	ADP
ftr-368	500	6	the	the	DET
ftr-368	500	7	credit	credit	NOUN
ftr-368	500	8	card	card	NOUN
ftr-368	500	9	cases	case	NOUN
ftr-368	500	10	discussed	discuss	VERB
ftr-368	500	11	above	above	ADV
ftr-368	500	12	and	and	CCONJ
ftr-368	500	13	conclude	conclude	VERB
ftr-368	500	14	that	that	SCONJ
ftr-368	500	15	the	the	DET
ftr-368	500	16	tax	tax	NOUN
ftr-368	500	17	court	court	NOUN
ftr-368	500	18	’s	’s	PART
ftr-368	500	19	analyses	analysis	NOUN
ftr-368	500	20	in	in	ADP
ftr-368	500	21	these	these	DET
ftr-368	500	22	cases	case	NOUN
ftr-368	500	23	“	"	PUNCT
ftr-368	500	24	can	can	AUX
ftr-368	500	25	be	be	AUX
ftr-368	500	26	helpful	helpful	ADJ
ftr-368	500	27	to	to	ADP
ftr-368	500	28	other	other	ADJ
ftr-368	500	29	taxpayers	taxpayer	NOUN
ftr-368	500	30	with	with	ADP
ftr-368	500	31	service	service	NOUN
ftr-368	500	32	income	income	NOUN
ftr-368	500	33	such	such	ADJ
ftr-368	500	34	as	as	ADP
ftr-368	500	35	health	health	NOUN
ftr-368	500	36	clubs	club	NOUN
ftr-368	500	37	,	,	PUNCT
ftr-368	500	38	cellular	cellular	ADJ
ftr-368	500	39	phone	phone	NOUN
ftr-368	500	40	companies	company	NOUN
ftr-368	500	41	,	,	PUNCT
ftr-368	500	42	online	online	ADJ
ftr-368	500	43	service	service	NOUN
ftr-368	500	44	providers	provider	NOUN
ftr-368	500	45	and	and	CCONJ
ftr-368	500	46	law	law	NOUN
ftr-368	500	47	firms	firm	NOUN
ftr-368	500	48	.	.	PUNCT
ftr-368	500	49	”	"	PUNCT
ftr-368	501	1	2008	2008	NUM
ftr-368	501	2	]	]	PUNCT
ftr-368	502	1	taxing	tax	VERB
ftr-368	502	2	the	the	DET
ftr-368	502	3	business	business	NOUN
ftr-368	502	4	of	of	ADP
ftr-368	502	5	sports	sport	NOUN
ftr-368	502	6	185	185	NUM
ftr-368	502	7	part	part	NOUN
ftr-368	502	8	iii	iii	NUM
ftr-368	502	9	sports	sport	NOUN
ftr-368	502	10	franchises	franchise	NOUN
ftr-368	502	11	and	and	CCONJ
ftr-368	502	12	player	player	NOUN
ftr-368	502	13	contracts	contract	NOUN
ftr-368	502	14	“	"	PUNCT
ftr-368	502	15	you	you	PRON
ftr-368	502	16	go	go	VERB
ftr-368	502	17	through	through	ADP
ftr-368	502	18	the	the	DET
ftr-368	502	19	sporting	sporting	NOUN
ftr-368	502	20	news	news	NOUN
ftr-368	502	21	of	of	ADP
ftr-368	502	22	the	the	DET
ftr-368	502	23	last	last	ADJ
ftr-368	502	24	100	100	NUM
ftr-368	502	25	years	year	NOUN
ftr-368	502	26	,	,	PUNCT
ftr-368	502	27	and	and	CCONJ
ftr-368	502	28	you	you	PRON
ftr-368	502	29	will	will	AUX
ftr-368	502	30	find	find	VERB
ftr-368	502	31	two	two	NUM
ftr-368	502	32	things	thing	NOUN
ftr-368	502	33	are	be	AUX
ftr-368	502	34	always	always	ADV
ftr-368	502	35	true	true	ADJ
ftr-368	502	36	.	.	PUNCT
ftr-368	503	1	you	you	PRON
ftr-368	503	2	never	never	ADV
ftr-368	503	3	have	have	VERB
ftr-368	503	4	enough	enough	ADJ
ftr-368	503	5	pitchers	pitcher	NOUN
ftr-368	503	6	,	,	PUNCT
ftr-368	503	7	and	and	CCONJ
ftr-368	503	8	nobody	nobody	PRON
ftr-368	503	9	ever	ever	ADV
ftr-368	503	10	made	make	VERB
ftr-368	503	11	money	money	NOUN
ftr-368	503	12	.	.	PUNCT
ftr-368	504	1	”71	”71	VERB
ftr-368	504	2	the	the	DET
ftr-368	504	3	acquisition	acquisition	NOUN
ftr-368	504	4	and	and	CCONJ
ftr-368	504	5	sale	sale	NOUN
ftr-368	504	6	of	of	ADP
ftr-368	504	7	sports	sport	NOUN
ftr-368	504	8	franchises	franchise	NOUN
ftr-368	504	9	have	have	AUX
ftr-368	504	10	always	always	ADV
ftr-368	504	11	piqued	pique	VERB
ftr-368	504	12	the	the	DET
ftr-368	504	13	interest	interest	NOUN
ftr-368	504	14	of	of	ADP
ftr-368	504	15	the	the	DET
ftr-368	504	16	irs	irs	PROPN
ftr-368	504	17	.	.	PUNCT
ftr-368	505	1	this	this	DET
ftr-368	505	2	fascination	fascination	NOUN
ftr-368	505	3	is	be	AUX
ftr-368	505	4	due	due	ADJ
ftr-368	505	5	to	to	ADP
ftr-368	505	6	the	the	DET
ftr-368	505	7	fact	fact	NOUN
ftr-368	505	8	that	that	SCONJ
ftr-368	505	9	the	the	DET
ftr-368	505	10	value	value	NOUN
ftr-368	505	11	of	of	ADP
ftr-368	505	12	sports	sport	NOUN
ftr-368	505	13	teams	team	NOUN
ftr-368	505	14	consists	consist	VERB
ftr-368	505	15	disproportionately	disproportionately	ADV
ftr-368	505	16	of	of	ADP
ftr-368	505	17	intangible	intangible	ADJ
ftr-368	505	18	assets	asset	NOUN
ftr-368	505	19	,	,	PUNCT
ftr-368	505	20	a	a	DET
ftr-368	505	21	characteristic	characteristic	NOUN
ftr-368	505	22	that	that	PRON
ftr-368	505	23	presents	present	VERB
ftr-368	505	24	tremendous	tremendous	ADJ
ftr-368	505	25	challenges	challenge	NOUN
ftr-368	505	26	in	in	ADP
ftr-368	505	27	the	the	DET
ftr-368	505	28	areas	area	NOUN
ftr-368	505	29	of	of	ADP
ftr-368	505	30	allocation	allocation	NOUN
ftr-368	505	31	and	and	CCONJ
ftr-368	505	32	valuation	valuation	NOUN
ftr-368	505	33	.	.	PUNCT
ftr-368	506	1	according	accord	VERB
ftr-368	506	2	to	to	ADP
ftr-368	506	3	the	the	DET
ftr-368	506	4	irs	irs	PROPN
ftr-368	506	5	,	,	PUNCT
ftr-368	506	6	nearly	nearly	ADV
ftr-368	506	7	90	90	NUM
ftr-368	506	8	%	%	NOUN
ftr-368	506	9	of	of	ADP
ftr-368	506	10	the	the	DET
ftr-368	506	11	value	value	NOUN
ftr-368	506	12	of	of	ADP
ftr-368	506	13	a	a	DET
ftr-368	506	14	sports	sport	NOUN
ftr-368	506	15	franchise	franchise	NOUN
ftr-368	506	16	is	be	AUX
ftr-368	506	17	attributable	attributable	ADJ
ftr-368	506	18	to	to	ADP
ftr-368	506	19	its	its	PRON
ftr-368	506	20	intangible	intangible	ADJ
ftr-368	506	21	assets.72	assets.72	NOUN
ftr-368	506	22	moreover	moreover	ADV
ftr-368	506	23	,	,	PUNCT
ftr-368	506	24	buyers	buyer	NOUN
ftr-368	506	25	are	be	AUX
ftr-368	506	26	usually	usually	ADV
ftr-368	506	27	wealthy	wealthy	ADJ
ftr-368	506	28	individuals	individual	NOUN
ftr-368	506	29	with	with	ADP
ftr-368	506	30	extensive	extensive	ADJ
ftr-368	506	31	business	business	NOUN
ftr-368	506	32	interests	interest	NOUN
ftr-368	506	33	outside	outside	ADP
ftr-368	506	34	the	the	DET
ftr-368	506	35	franchise	franchise	NOUN
ftr-368	506	36	itself.73	itself.73	VERB
ftr-368	506	37	the	the	DET
ftr-368	506	38	tax	tax	NOUN
ftr-368	506	39	treatment	treatment	NOUN
ftr-368	506	40	of	of	ADP
ftr-368	506	41	these	these	DET
ftr-368	506	42	intangible	intangible	ADJ
ftr-368	506	43	assets	asset	NOUN
ftr-368	506	44	,	,	PUNCT
ftr-368	506	45	which	which	PRON
ftr-368	506	46	include	include	VERB
ftr-368	506	47	franchise	franchise	NOUN
ftr-368	506	48	value	value	NOUN
ftr-368	506	49	,	,	PUNCT
ftr-368	506	50	player	player	NOUN
ftr-368	506	51	contracts	contract	NOUN
ftr-368	506	52	,	,	PUNCT
ftr-368	506	53	and	and	CCONJ
ftr-368	506	54	media	medium	NOUN
ftr-368	506	55	rights	right	NOUN
ftr-368	506	56	,	,	PUNCT
ftr-368	506	57	has	have	AUX
ftr-368	506	58	substantially	substantially	ADV
ftr-368	506	59	affected	affect	VERB
ftr-368	506	60	the	the	DET
ftr-368	506	61	market	market	NOUN
ftr-368	506	62	’s	’s	PART
ftr-368	506	63	valuation	valuation	NOUN
ftr-368	506	64	of	of	ADP
ftr-368	506	65	franchises	franchise	NOUN
ftr-368	506	66	.	.	PUNCT
ftr-368	507	1	part	part	NOUN
ftr-368	507	2	iii	iii	NOUN
ftr-368	507	3	of	of	ADP
ftr-368	507	4	this	this	DET
ftr-368	507	5	paper	paper	NOUN
ftr-368	507	6	will	will	AUX
ftr-368	507	7	explore	explore	VERB
ftr-368	507	8	the	the	DET
ftr-368	507	9	current	current	ADJ
ftr-368	507	10	treatment	treatment	NOUN
ftr-368	507	11	of	of	ADP
ftr-368	507	12	“	"	PUNCT
ftr-368	507	13	sports	sport	NOUN
ftr-368	507	14	intangibles	intangible	NOUN
ftr-368	507	15	”	"	PUNCT
ftr-368	507	16	under	under	ADP
ftr-368	507	17	the	the	DET
ftr-368	507	18	applicable	applicable	ADJ
ftr-368	507	19	tax	tax	NOUN
ftr-368	507	20	laws	law	NOUN
ftr-368	507	21	and	and	CCONJ
ftr-368	507	22	will	will	AUX
ftr-368	507	23	describe	describe	VERB
ftr-368	507	24	the	the	DET
ftr-368	507	25	concerns	concern	NOUN
ftr-368	507	26	that	that	PRON
ftr-368	507	27	have	have	AUX
ftr-368	507	28	fueled	fuel	VERB
ftr-368	507	29	congressional	congressional	ADJ
ftr-368	507	30	and	and	CCONJ
ftr-368	507	31	judicial	judicial	ADJ
ftr-368	507	32	action	action	NOUN
ftr-368	507	33	in	in	ADP
ftr-368	507	34	this	this	DET
ftr-368	507	35	area	area	NOUN
ftr-368	507	36	,	,	PUNCT
ftr-368	507	37	one	one	NOUN
ftr-368	507	38	that	that	PRON
ftr-368	507	39	is	be	AUX
ftr-368	507	40	rich	rich	ADJ
ftr-368	507	41	with	with	ADP
ftr-368	507	42	tax	tax	NOUN
ftr-368	507	43	policy	policy	NOUN
ftr-368	507	44	considerations	consideration	NOUN
ftr-368	507	45	.	.	PUNCT
ftr-368	508	1	a.	a.	NOUN
ftr-368	508	2	taxation	taxation	NOUN
ftr-368	508	3	of	of	ADP
ftr-368	508	4	sports	sport	NOUN
ftr-368	508	5	intangibles	intangible	NOUN
ftr-368	508	6	–	–	PUNCT
ftr-368	508	7	pre-2004	pre-2004	NOUN
ftr-368	508	8	although	although	SCONJ
ftr-368	508	9	sports	sport	NOUN
ftr-368	508	10	teams	team	NOUN
ftr-368	508	11	usually	usually	ADV
ftr-368	508	12	own	own	VERB
ftr-368	508	13	a	a	DET
ftr-368	508	14	small	small	ADJ
ftr-368	508	15	number	number	NOUN
ftr-368	508	16	of	of	ADP
ftr-368	508	17	tangible	tangible	ADJ
ftr-368	508	18	assets	asset	NOUN
ftr-368	508	19	such	such	ADJ
ftr-368	508	20	as	as	ADP
ftr-368	508	21	uniforms	uniform	NOUN
ftr-368	508	22	and	and	CCONJ
ftr-368	508	23	equipment,74	equipment,74	VERB
ftr-368	508	24	their	their	PRON
ftr-368	508	25	most	most	ADV
ftr-368	508	26	valuable	valuable	ADJ
ftr-368	508	27	assets	asset	NOUN
ftr-368	508	28	are	be	AUX
ftr-368	508	29	generally	generally	ADV
ftr-368	508	30	71	71	NUM
ftr-368	508	31	.	.	PUNCT
ftr-368	509	1	donald	donald	PROPN
ftr-368	509	2	fehr	fehr	PROPN
ftr-368	509	3	,	,	PUNCT
ftr-368	509	4	former	former	ADJ
ftr-368	509	5	director	director	NOUN
ftr-368	509	6	,	,	PUNCT
ftr-368	509	7	mlb	mlb	PROPN
ftr-368	509	8	players	player	NOUN
ftr-368	509	9	’	'	PUNCT
ftr-368	509	10	association	association	NOUN
ftr-368	509	11	,	,	PUNCT
ftr-368	509	12	quoted	quote	VERB
ftr-368	509	13	in	in	ADP
ftr-368	509	14	zimbalist	zimbalist	NOUN
ftr-368	509	15	,	,	PUNCT
ftr-368	509	16	supra	supra	PROPN
ftr-368	509	17	note	note	NOUN
ftr-368	509	18	2	2	NUM
ftr-368	509	19	,	,	PUNCT
ftr-368	509	20	at	at	ADP
ftr-368	509	21	47	47	NUM
ftr-368	509	22	.	.	PUNCT
ftr-368	509	23	72	72	NUM
ftr-368	509	24	.	.	PUNCT
ftr-368	510	1	irs	irs	PROPN
ftr-368	510	2	memorandum	memorandum	NOUN
ftr-368	510	3	,	,	PUNCT
ftr-368	510	4	examination	examination	NOUN
ftr-368	510	5	of	of	ADP
ftr-368	510	6	sports	sport	NOUN
ftr-368	510	7	franchise	franchise	NOUN
ftr-368	510	8	acquisitions,2003	acquisitions,2003	NOUN
ftr-368	510	9	tnt	tnt	PROPN
ftr-368	510	10	221	221	NUM
ftr-368	510	11	-	-	SYM
ftr-368	510	12	37	37	NUM
ftr-368	510	13	(	(	PUNCT
ftr-368	510	14	oct	oct	PROPN
ftr-368	510	15	.	.	PROPN
ftr-368	510	16	24	24	NUM
ftr-368	510	17	,	,	PUNCT
ftr-368	510	18	2003	2003	NUM
ftr-368	510	19	)	)	PUNCT
ftr-368	510	20	.	.	PUNCT
ftr-368	511	1	this	this	DET
ftr-368	511	2	directive	directive	NOUN
ftr-368	511	3	is	be	AUX
ftr-368	511	4	discussed	discuss	VERB
ftr-368	511	5	further	further	ADJ
ftr-368	511	6	infra	infra	NOUN
ftr-368	511	7	note	note	VERB
ftr-368	511	8	137	137	NUM
ftr-368	511	9	and	and	CCONJ
ftr-368	511	10	accompanying	accompany	VERB
ftr-368	511	11	text	text	NOUN
ftr-368	511	12	.	.	PUNCT
ftr-368	512	1	73	73	NUM
ftr-368	512	2	.	.	PUNCT
ftr-368	513	1	see	see	VERB
ftr-368	513	2	robert	robert	PROPN
ftr-368	513	3	f.	f.	PROPN
ftr-368	513	4	reilly	reilly	PROPN
ftr-368	513	5	,	,	PUNCT
ftr-368	513	6	sports	sport	NOUN
ftr-368	513	7	franchise	franchise	NOUN
ftr-368	513	8	acquisitions	acquisition	NOUN
ftr-368	513	9	:	:	PUNCT
ftr-368	513	10	purchase	purchase	NOUN
ftr-368	513	11	price	price	NOUN
ftr-368	513	12	allocation	allocation	NOUN
ftr-368	513	13	procedures	procedure	NOUN
ftr-368	513	14	,	,	PUNCT
ftr-368	513	15	the	the	DET
ftr-368	513	16	cpa	cpa	PROPN
ftr-368	513	17	journal	journal	PROPN
ftr-368	513	18	(	(	PUNCT
ftr-368	513	19	oct	oct	PROPN
ftr-368	513	20	.	.	PROPN
ftr-368	513	21	2003	2003	NUM
ftr-368	513	22	)	)	PUNCT
ftr-368	513	23	.	.	PUNCT
ftr-368	514	1	74	74	NUM
ftr-368	514	2	.	.	PUNCT
ftr-368	515	1	even	even	ADV
ftr-368	515	2	the	the	DET
ftr-368	515	3	most	most	ADV
ftr-368	515	4	valuable	valuable	ADJ
ftr-368	515	5	sports	sport	NOUN
ftr-368	515	6	franchises	franchise	NOUN
ftr-368	515	7	generally	generally	ADV
ftr-368	515	8	do	do	AUX
ftr-368	515	9	not	not	PART
ftr-368	515	10	own	own	VERB
ftr-368	515	11	their	their	PRON
ftr-368	515	12	own	own	ADJ
ftr-368	515	13	stadiums	stadium	NOUN
ftr-368	515	14	,	,	PUNCT
ftr-368	515	15	but	but	CCONJ
ftr-368	515	16	instead	instead	ADV
ftr-368	515	17	rely	rely	VERB
ftr-368	515	18	on	on	ADP
ftr-368	515	19	public	public	ADJ
ftr-368	515	20	financing	financing	NOUN
ftr-368	515	21	for	for	ADP
ftr-368	515	22	such	such	ADJ
ftr-368	515	23	costs	cost	NOUN
ftr-368	515	24	.	.	PUNCT
ftr-368	516	1	for	for	ADP
ftr-368	516	2	example	example	NOUN
ftr-368	516	3	,	,	PUNCT
ftr-368	516	4	the	the	DET
ftr-368	516	5	new	new	PROPN
ftr-368	516	6	york	york	PROPN
ftr-368	516	7	yankees	yankees	PROPN
ftr-368	516	8	’	'	PUNCT
ftr-368	516	9	new	new	ADJ
ftr-368	516	10	stadium	stadium	NOUN
ftr-368	516	11	,	,	PUNCT
ftr-368	516	12	under	under	ADP
ftr-368	516	13	construction	construction	NOUN
ftr-368	516	14	in	in	ADP
ftr-368	516	15	the	the	DET
ftr-368	516	16	bronx	bronx	NOUN
ftr-368	516	17	at	at	ADP
ftr-368	516	18	the	the	DET
ftr-368	516	19	time	time	NOUN
ftr-368	516	20	of	of	ADP
ftr-368	516	21	this	this	DET
ftr-368	516	22	writing	writing	NOUN
ftr-368	516	23	,	,	PUNCT
ftr-368	516	24	is	be	AUX
ftr-368	516	25	expected	expect	VERB
ftr-368	516	26	to	to	PART
ftr-368	516	27	cost	cost	VERB
ftr-368	516	28	$	$	SYM
ftr-368	516	29	930	930	NUM
ftr-368	516	30	million	million	NUM
ftr-368	516	31	,	,	PUNCT
ftr-368	516	32	and	and	CCONJ
ftr-368	516	33	the	the	DET
ftr-368	516	34	team	team	NOUN
ftr-368	516	35	will	will	AUX
ftr-368	516	36	receive	receive	VERB
ftr-368	516	37	$	$	SYM
ftr-368	516	38	866	866	NUM
ftr-368	516	39	million	million	NUM
ftr-368	516	40	from	from	ADP
ftr-368	516	41	tax	tax	NOUN
ftr-368	516	42	-	-	PUNCT
ftr-368	516	43	exempt	exempt	ADJ
ftr-368	516	44	bonds	bond	NOUN
ftr-368	516	45	issued	issue	VERB
ftr-368	516	46	by	by	ADP
ftr-368	516	47	new	new	PROPN
ftr-368	516	48	york	york	PROPN
ftr-368	516	49	city	city	PROPN
ftr-368	516	50	.	.	PUNCT
ftr-368	517	1	in	in	ADP
ftr-368	517	2	january	january	PROPN
ftr-368	517	3	2009	2009	NUM
ftr-368	517	4	,	,	PUNCT
ftr-368	517	5	the	the	DET
ftr-368	517	6	yankees	yankees	PROPN
ftr-368	517	7	requested	request	VERB
ftr-368	517	8	an	an	DET
ftr-368	517	9	additional	additional	ADJ
ftr-368	517	10	$	$	SYM
ftr-368	517	11	370	370	NUM
ftr-368	517	12	million	million	NUM
ftr-368	517	13	in	in	ADP
ftr-368	517	14	tax	tax	NOUN
ftr-368	517	15	-	-	PUNCT
ftr-368	517	16	exempt	exempt	ADJ
ftr-368	517	17	bond	bond	NOUN
ftr-368	517	18	financing	financing	NOUN
ftr-368	517	19	.	.	PUNCT
ftr-368	518	1	richard	richard	PROPN
ftr-368	518	2	sandomir	sandomir	PROPN
ftr-368	518	3	,	,	PUNCT
ftr-368	518	4	hearing	hear	VERB
ftr-368	518	5	on	on	ADP
ftr-368	518	6	bonds	bond	NOUN
ftr-368	518	7	for	for	ADP
ftr-368	518	8	new	new	ADJ
ftr-368	518	9	yankees	yankees	PROPN
ftr-368	518	10	stadium	stadium	NOUN
ftr-368	518	11	gets	get	VERB
ftr-368	518	12	testy	testy	ADJ
ftr-368	518	13	,	,	PUNCT
ftr-368	518	14	n.y	n.y	PROPN
ftr-368	518	15	.	.	PROPN
ftr-368	518	16	times	times	PROPN
ftr-368	518	17	,	,	PUNCT
ftr-368	518	18	jan	jan	PROPN
ftr-368	518	19	.	.	PROPN
ftr-368	518	20	14	14	NUM
ftr-368	518	21	,	,	PUNCT
ftr-368	518	22	2009	2009	NUM
ftr-368	518	23	.	.	PUNCT
ftr-368	519	1	bryan	bryan	PROPN
ftr-368	519	2	virasami	virasami	PROPN
ftr-368	519	3	,	,	PUNCT
ftr-368	519	4	mets	met	NOUN
ftr-368	519	5	detail	detail	VERB
ftr-368	519	6	stadium	stadium	NOUN
ftr-368	519	7	financing	financing	NOUN
ftr-368	519	8	,	,	PUNCT
ftr-368	519	9	newsday	newsday	PROPN
ftr-368	519	10	,	,	PUNCT
ftr-368	519	11	apr	apr	PROPN
ftr-368	519	12	.	.	PROPN
ftr-368	519	13	11	11	NUM
ftr-368	519	14	,	,	PUNCT
ftr-368	519	15	2006	2006	NUM
ftr-368	519	16	.	.	PUNCT
ftr-368	520	1	by	by	ADP
ftr-368	520	2	brandishing	brandish	VERB
ftr-368	520	3	the	the	DET
ftr-368	520	4	threat	threat	NOUN
ftr-368	520	5	of	of	ADP
ftr-368	520	6	relocation	relocation	NOUN
ftr-368	520	7	,	,	PUNCT
ftr-368	520	8	teams	team	NOUN
ftr-368	520	9	have	have	AUX
ftr-368	520	10	been	be	AUX
ftr-368	520	11	able	able	ADJ
ftr-368	520	12	to	to	PART
ftr-368	520	13	negotiate	negotiate	VERB
ftr-368	520	14	186	186	NUM
ftr-368	520	15	florida	florida	PROPN
ftr-368	520	16	tax	tax	NOUN
ftr-368	520	17	review	review	NOUN
ftr-368	520	18	[	[	X
ftr-368	520	19	vol	vol	NOUN
ftr-368	520	20	.	.	PUNCT
ftr-368	521	1	9:3	9:3	NUM
ftr-368	522	1	the	the	DET
ftr-368	522	2	league	league	NOUN
ftr-368	522	3	franchise	franchise	NOUN
ftr-368	522	4	(	(	PUNCT
ftr-368	522	5	and	and	CCONJ
ftr-368	522	6	the	the	DET
ftr-368	522	7	concomitant	concomitant	ADJ
ftr-368	522	8	right	right	NOUN
ftr-368	522	9	to	to	ADP
ftr-368	522	10	geographical	geographical	ADJ
ftr-368	522	11	exclusivity	exclusivity	NOUN
ftr-368	522	12	)	)	PUNCT
ftr-368	522	13	,	,	PUNCT
ftr-368	522	14	rights	right	NOUN
ftr-368	522	15	to	to	ADP
ftr-368	522	16	league	league	NOUN
ftr-368	522	17	-	-	PUNCT
ftr-368	522	18	wide	wide	ADJ
ftr-368	522	19	revenue	revenue	NOUN
ftr-368	522	20	streams	stream	NOUN
ftr-368	522	21	(	(	PUNCT
ftr-368	522	22	especially	especially	ADV
ftr-368	522	23	media	medium	NOUN
ftr-368	522	24	and	and	CCONJ
ftr-368	522	25	licensing	licensing	NOUN
ftr-368	522	26	contracts	contract	NOUN
ftr-368	522	27	)	)	PUNCT
ftr-368	522	28	,	,	PUNCT
ftr-368	522	29	and	and	CCONJ
ftr-368	522	30	player	player	NOUN
ftr-368	522	31	contracts.75	contracts.75	PROPN
ftr-368	522	32	since	since	SCONJ
ftr-368	522	33	these	these	DET
ftr-368	522	34	assets	asset	NOUN
ftr-368	522	35	comprise	comprise	VERB
ftr-368	522	36	such	such	DET
ftr-368	522	37	a	a	DET
ftr-368	522	38	substantial	substantial	ADJ
ftr-368	522	39	percentage	percentage	NOUN
ftr-368	522	40	of	of	ADP
ftr-368	522	41	the	the	DET
ftr-368	522	42	sports	sport	NOUN
ftr-368	522	43	franchise	franchise	NOUN
ftr-368	522	44	,	,	PUNCT
ftr-368	522	45	the	the	DET
ftr-368	522	46	available	available	ADJ
ftr-368	522	47	methods	method	NOUN
ftr-368	522	48	of	of	ADP
ftr-368	522	49	cost	cost	NOUN
ftr-368	522	50	recovery	recovery	NOUN
ftr-368	522	51	stand	stand	VERB
ftr-368	522	52	to	to	PART
ftr-368	522	53	impact	impact	VERB
ftr-368	522	54	overall	overall	ADJ
ftr-368	522	55	franchise	franchise	NOUN
ftr-368	522	56	value	value	NOUN
ftr-368	522	57	.	.	PUNCT
ftr-368	523	1	1	1	X
ftr-368	523	2	.	.	X
ftr-368	523	3	early	early	ADJ
ftr-368	523	4	cases	case	NOUN
ftr-368	523	5	and	and	CCONJ
ftr-368	523	6	the	the	DET
ftr-368	523	7	franchise	franchise	NOUN
ftr-368	523	8	value	value	NOUN
ftr-368	523	9	explosion	explosion	NOUN
ftr-368	523	10	until	until	ADP
ftr-368	523	11	1993	1993	NUM
ftr-368	523	12	,	,	PUNCT
ftr-368	523	13	with	with	ADP
ftr-368	523	14	the	the	DET
ftr-368	523	15	introduction	introduction	NOUN
ftr-368	523	16	of	of	ADP
ftr-368	523	17	section	section	NOUN
ftr-368	523	18	197	197	NUM
ftr-368	523	19	and	and	CCONJ
ftr-368	523	20	its	its	PRON
ftr-368	523	21	15	15	NUM
ftr-368	523	22	-	-	PUNCT
ftr-368	523	23	year	year	NOUN
ftr-368	523	24	amortization	amortization	NOUN
ftr-368	523	25	of	of	ADP
ftr-368	523	26	most	most	ADJ
ftr-368	523	27	intangibles	intangible	NOUN
ftr-368	523	28	,	,	PUNCT
ftr-368	523	29	the	the	DET
ftr-368	523	30	amortization	amortization	NOUN
ftr-368	523	31	of	of	ADP
ftr-368	523	32	intangible	intangible	ADJ
ftr-368	523	33	assets	asset	NOUN
ftr-368	523	34	was	be	AUX
ftr-368	523	35	governed	govern	VERB
ftr-368	523	36	exclusively	exclusively	ADV
ftr-368	523	37	by	by	ADP
ftr-368	523	38	section	section	NOUN
ftr-368	523	39	167	167	NUM
ftr-368	523	40	and	and	CCONJ
ftr-368	523	41	its	its	PRON
ftr-368	523	42	regulations	regulation	NOUN
ftr-368	523	43	.	.	PUNCT
ftr-368	524	1	regulations	regulation	NOUN
ftr-368	524	2	section	section	PROPN
ftr-368	524	3	1.167(a)-3	1.167(a)-3	PROPN
ftr-368	524	4	provides	provide	VERB
ftr-368	524	5	that	that	PRON
ftr-368	524	6	depreciation	depreciation	NOUN
ftr-368	524	7	deductions	deduction	NOUN
ftr-368	524	8	are	be	AUX
ftr-368	524	9	available	available	ADJ
ftr-368	524	10	with	with	ADP
ftr-368	524	11	respect	respect	NOUN
ftr-368	524	12	to	to	ADP
ftr-368	524	13	intangible	intangible	ADJ
ftr-368	524	14	assets	asset	NOUN
ftr-368	524	15	only	only	ADV
ftr-368	524	16	if	if	SCONJ
ftr-368	524	17	it	it	PRON
ftr-368	524	18	can	can	AUX
ftr-368	524	19	be	be	AUX
ftr-368	524	20	demonstrated	demonstrate	VERB
ftr-368	524	21	that	that	SCONJ
ftr-368	524	22	such	such	ADJ
ftr-368	524	23	assets	asset	NOUN
ftr-368	524	24	have	have	AUX
ftr-368	524	25	limited	limit	VERB
ftr-368	524	26	useful	useful	ADJ
ftr-368	524	27	lives	life	NOUN
ftr-368	524	28	and	and	CCONJ
ftr-368	524	29	ascertainable	ascertainable	ADJ
ftr-368	524	30	values	value	NOUN
ftr-368	524	31	,	,	PUNCT
ftr-368	524	32	and	and	CCONJ
ftr-368	524	33	that	that	SCONJ
ftr-368	524	34	no	no	DET
ftr-368	524	35	depreciation	depreciation	NOUN
ftr-368	524	36	is	be	AUX
ftr-368	524	37	allowable	allowable	ADJ
ftr-368	524	38	with	with	ADP
ftr-368	524	39	respect	respect	NOUN
ftr-368	524	40	to	to	ADP
ftr-368	524	41	goodwill.76	goodwill.76	PROPN
ftr-368	524	42	therefore	therefore	ADV
ftr-368	524	43	,	,	PUNCT
ftr-368	524	44	taxpayers	taxpayer	NOUN
ftr-368	524	45	traditionally	traditionally	ADV
ftr-368	524	46	sought	seek	VERB
ftr-368	524	47	to	to	PART
ftr-368	524	48	allocate	allocate	VERB
ftr-368	524	49	large	large	ADJ
ftr-368	524	50	amounts	amount	NOUN
ftr-368	524	51	of	of	ADP
ftr-368	524	52	purchase	purchase	NOUN
ftr-368	524	53	price	price	NOUN
ftr-368	524	54	to	to	PART
ftr-368	524	55	amortizable	amortizable	VERB
ftr-368	524	56	intangible	intangible	ADJ
ftr-368	524	57	assets	asset	NOUN
ftr-368	524	58	such	such	ADJ
ftr-368	524	59	as	as	ADP
ftr-368	524	60	player	player	NOUN
ftr-368	524	61	contracts	contract	NOUN
ftr-368	524	62	,	,	PUNCT
ftr-368	524	63	while	while	SCONJ
ftr-368	524	64	the	the	DET
ftr-368	524	65	irs	irs	PROPN
ftr-368	524	66	would	would	AUX
ftr-368	524	67	insist	insist	VERB
ftr-368	524	68	on	on	ADP
ftr-368	524	69	allocating	allocate	VERB
ftr-368	524	70	value	value	NOUN
ftr-368	524	71	to	to	ADP
ftr-368	524	72	intangible	intangible	ADJ
ftr-368	524	73	assets	asset	NOUN
ftr-368	524	74	with	with	ADP
ftr-368	524	75	indeterminate	indeterminate	ADJ
ftr-368	524	76	useful	useful	ADJ
ftr-368	524	77	lives	life	NOUN
ftr-368	524	78	such	such	ADJ
ftr-368	524	79	as	as	ADP
ftr-368	524	80	the	the	DET
ftr-368	524	81	franchise	franchise	NOUN
ftr-368	524	82	itself	itself	PRON
ftr-368	524	83	,	,	PUNCT
ftr-368	524	84	or	or	CCONJ
ftr-368	524	85	goodwill	goodwill	NOUN
ftr-368	524	86	.	.	PUNCT
ftr-368	525	1	under	under	ADP
ftr-368	525	2	regulations	regulation	NOUN
ftr-368	525	3	section	section	NOUN
ftr-368	525	4	1.167(a)-1(b	1.167(a)-1(b	NUM
ftr-368	525	5	)	)	PUNCT
ftr-368	525	6	,	,	PUNCT
ftr-368	525	7	the	the	DET
ftr-368	525	8	estimated	estimate	VERB
ftr-368	525	9	useful	useful	ADJ
ftr-368	525	10	life	life	NOUN
ftr-368	525	11	of	of	ADP
ftr-368	525	12	an	an	DET
ftr-368	525	13	asset	asset	NOUN
ftr-368	525	14	is	be	AUX
ftr-368	525	15	“	"	PUNCT
ftr-368	525	16	the	the	DET
ftr-368	525	17	period	period	NOUN
ftr-368	525	18	over	over	ADP
ftr-368	525	19	which	which	PRON
ftr-368	525	20	the	the	DET
ftr-368	525	21	asset	asset	NOUN
ftr-368	525	22	may	may	AUX
ftr-368	525	23	reasonably	reasonably	ADV
ftr-368	525	24	be	be	AUX
ftr-368	525	25	expected	expect	VERB
ftr-368	525	26	to	to	PART
ftr-368	525	27	be	be	AUX
ftr-368	525	28	useful	useful	ADJ
ftr-368	525	29	to	to	ADP
ftr-368	525	30	the	the	DET
ftr-368	525	31	taxpayer	taxpayer	NOUN
ftr-368	525	32	in	in	ADP
ftr-368	525	33	his	his	PRON
ftr-368	525	34	trade	trade	NOUN
ftr-368	525	35	or	or	CCONJ
ftr-368	525	36	business	business	NOUN
ftr-368	525	37	or	or	CCONJ
ftr-368	525	38	in	in	ADP
ftr-368	525	39	the	the	DET
ftr-368	525	40	production	production	NOUN
ftr-368	525	41	of	of	ADP
ftr-368	525	42	his	his	PRON
ftr-368	525	43	income	income	NOUN
ftr-368	525	44	.	.	PUNCT
ftr-368	525	45	”77	”77	VERB
ftr-368	526	1	the	the	DET
ftr-368	526	2	tax	tax	NOUN
ftr-368	526	3	benefit	benefit	NOUN
ftr-368	526	4	attributable	attributable	ADJ
ftr-368	526	5	to	to	ADP
ftr-368	526	6	sports	sport	NOUN
ftr-368	526	7	player	player	NOUN
ftr-368	526	8	contracts	contract	NOUN
ftr-368	526	9	purchased	purchase	VERB
ftr-368	526	10	as	as	ADP
ftr-368	526	11	part	part	NOUN
ftr-368	526	12	of	of	ADP
ftr-368	526	13	a	a	DET
ftr-368	526	14	franchise	franchise	NOUN
ftr-368	526	15	acquisition	acquisition	NOUN
ftr-368	526	16	can	can	AUX
ftr-368	526	17	be	be	AUX
ftr-368	526	18	traced	trace	VERB
ftr-368	526	19	back	back	ADV
ftr-368	526	20	to	to	ADP
ftr-368	526	21	a	a	DET
ftr-368	526	22	number	number	NOUN
ftr-368	526	23	of	of	ADP
ftr-368	526	24	cases	case	NOUN
ftr-368	526	25	from	from	ADP
ftr-368	526	26	the	the	DET
ftr-368	526	27	1920s	1920	NOUN
ftr-368	526	28	and	and	CCONJ
ftr-368	526	29	30s	30	NOUN
ftr-368	526	30	.	.	PUNCT
ftr-368	527	1	at	at	ADP
ftr-368	527	2	the	the	DET
ftr-368	527	3	time	time	NOUN
ftr-368	527	4	,	,	PUNCT
ftr-368	527	5	typical	typical	ADJ
ftr-368	527	6	contracts	contract	NOUN
ftr-368	527	7	used	use	VERB
ftr-368	527	8	in	in	ADP
ftr-368	527	9	professional	professional	ADJ
ftr-368	527	10	baseball	baseball	NOUN
ftr-368	527	11	,	,	PUNCT
ftr-368	527	12	football	football	NOUN
ftr-368	527	13	and	and	CCONJ
ftr-368	527	14	basketball	basketball	NOUN
ftr-368	527	15	provided	provide	VERB
ftr-368	527	16	for	for	ADP
ftr-368	527	17	one	one	NUM
ftr-368	527	18	year	year	NOUN
ftr-368	527	19	of	of	ADP
ftr-368	527	20	service	service	NOUN
ftr-368	527	21	and	and	CCONJ
ftr-368	527	22	contained	contain	VERB
ftr-368	527	23	a	a	DET
ftr-368	527	24	“	"	PUNCT
ftr-368	527	25	reserve	reserve	NOUN
ftr-368	527	26	”	"	PUNCT
ftr-368	527	27	clause	clause	NOUN
ftr-368	527	28	granting	grant	VERB
ftr-368	527	29	the	the	DET
ftr-368	527	30	team	team	NOUN
ftr-368	527	31	an	an	DET
ftr-368	527	32	option	option	NOUN
ftr-368	527	33	to	to	PART
ftr-368	527	34	renew	renew	VERB
ftr-368	527	35	the	the	DET
ftr-368	527	36	contract	contract	NOUN
ftr-368	527	37	for	for	ADP
ftr-368	527	38	another	another	DET
ftr-368	527	39	year	year	NOUN
ftr-368	527	40	.	.	PUNCT
ftr-368	528	1	the	the	DET
ftr-368	528	2	athlete	athlete	NOUN
ftr-368	528	3	and	and	CCONJ
ftr-368	528	4	the	the	DET
ftr-368	528	5	team	team	NOUN
ftr-368	528	6	would	would	AUX
ftr-368	528	7	typically	typically	ADV
ftr-368	528	8	favorable	favorable	ADJ
ftr-368	528	9	leases	lease	NOUN
ftr-368	528	10	in	in	ADP
ftr-368	528	11	stadiums	stadium	NOUN
ftr-368	528	12	built	build	VERB
ftr-368	528	13	with	with	ADP
ftr-368	528	14	taxpayer	taxpayer	NOUN
ftr-368	528	15	dollars	dollar	NOUN
ftr-368	528	16	.	.	PUNCT
ftr-368	529	1	see	see	VERB
ftr-368	529	2	supra	supra	PROPN
ftr-368	529	3	note	note	PROPN
ftr-368	529	4	2	2	NUM
ftr-368	529	5	and	and	CCONJ
ftr-368	529	6	accompanying	accompany	VERB
ftr-368	529	7	text	text	NOUN
ftr-368	529	8	.	.	PUNCT
ftr-368	530	1	75	75	NUM
ftr-368	530	2	.	.	PUNCT
ftr-368	531	1	see	see	VERB
ftr-368	531	2	stephen	stephen	PROPN
ftr-368	531	3	a.	a.	PROPN
ftr-368	531	4	zorn	zorn	PROPN
ftr-368	531	5	,	,	PUNCT
ftr-368	531	6	‘	'	PUNCT
ftr-368	531	7	couldna	couldna	PROPN
ftr-368	531	8	done	do	VERB
ftr-368	531	9	it	it	PRON
ftr-368	531	10	without	without	ADP
ftr-368	531	11	the	the	DET
ftr-368	531	12	players	player	NOUN
ftr-368	531	13	’	'	PUNCT
ftr-368	531	14	:	:	PUNCT
ftr-368	531	15	depreciation	depreciation	NOUN
ftr-368	531	16	of	of	ADP
ftr-368	531	17	professional	professional	ADJ
ftr-368	531	18	sports	sport	NOUN
ftr-368	531	19	player	player	NOUN
ftr-368	531	20	contracts	contract	NOUN
ftr-368	531	21	under	under	ADP
ftr-368	531	22	the	the	DET
ftr-368	531	23	internal	internal	ADJ
ftr-368	531	24	revenue	revenue	NOUN
ftr-368	531	25	code	code	NOUN
ftr-368	531	26	,	,	PUNCT
ftr-368	531	27	4	4	NUM
ftr-368	531	28	seton	seton	PROPN
ftr-368	531	29	hall	hall	PROPN
ftr-368	531	30	j.	j.	PROPN
ftr-368	531	31	sport	sport	PROPN
ftr-368	531	32	l.	l.	PROPN
ftr-368	531	33	337	337	NUM
ftr-368	531	34	(	(	PUNCT
ftr-368	531	35	1994	1994	NUM
ftr-368	531	36	)	)	PUNCT
ftr-368	531	37	.	.	PUNCT
ftr-368	532	1	76	76	NUM
ftr-368	532	2	.	.	PUNCT
ftr-368	533	1	see	see	VERB
ftr-368	533	2	also	also	ADV
ftr-368	533	3	houston	houston	PROPN
ftr-368	533	4	chronicle	chronicle	PROPN
ftr-368	533	5	publishing	publishing	PROPN
ftr-368	533	6	co.	co.	PROPN
ftr-368	533	7	v.	v.	PROPN
ftr-368	533	8	united	united	PROPN
ftr-368	533	9	states	states	PROPN
ftr-368	533	10	,	,	PUNCT
ftr-368	533	11	481	481	NUM
ftr-368	533	12	f.2d	f.2d	NOUN
ftr-368	533	13	1240	1240	NUM
ftr-368	533	14	(	(	PUNCT
ftr-368	533	15	5th	5th	ADJ
ftr-368	533	16	cir	cir	NOUN
ftr-368	533	17	.	.	PROPN
ftr-368	533	18	1973	1973	NUM
ftr-368	533	19	)	)	PUNCT
ftr-368	533	20	,	,	PUNCT
ftr-368	533	21	cert	cert	NOUN
ftr-368	533	22	.	.	PUNCT
ftr-368	534	1	den	den	PROPN
ftr-368	534	2	.	.	PROPN
ftr-368	534	3	,	,	PUNCT
ftr-368	534	4	414	414	NUM
ftr-368	534	5	u.s	u.s	PROPN
ftr-368	534	6	.	.	PROPN
ftr-368	534	7	1129	1129	NUM
ftr-368	534	8	(	(	PUNCT
ftr-368	534	9	1974	1974	NUM
ftr-368	534	10	)	)	PUNCT
ftr-368	534	11	;	;	PUNCT
ftr-368	534	12	rev	rev	PROPN
ftr-368	534	13	.	.	PROPN
ftr-368	535	1	rul	rul	NOUN
ftr-368	535	2	.	.	PUNCT
ftr-368	536	1	74	74	NUM
ftr-368	536	2	-	-	SYM
ftr-368	536	3	456	456	NUM
ftr-368	536	4	,	,	PUNCT
ftr-368	536	5	1974	1974	NUM
ftr-368	536	6	-	-	SYM
ftr-368	536	7	2	2	NUM
ftr-368	536	8	c.b	c.b	PROPN
ftr-368	536	9	.	.	PROPN
ftr-368	536	10	65	65	NUM
ftr-368	536	11	.	.	PUNCT
ftr-368	537	1	the	the	DET
ftr-368	537	2	disallowance	disallowance	NOUN
ftr-368	537	3	for	for	ADP
ftr-368	537	4	amortizing	amortize	VERB
ftr-368	537	5	goodwill	goodwill	NOUN
ftr-368	537	6	was	be	AUX
ftr-368	537	7	first	first	ADV
ftr-368	537	8	introduced	introduce	VERB
ftr-368	537	9	in	in	ADP
ftr-368	537	10	t.d	t.d	PROPN
ftr-368	537	11	.	.	PROPN
ftr-368	537	12	4055	4055	NUM
ftr-368	537	13	,	,	PUNCT
ftr-368	537	14	vi-2	vi-2	X
ftr-368	537	15	c.b	c.b	PROPN
ftr-368	537	16	.	.	PROPN
ftr-368	537	17	63	63	NUM
ftr-368	537	18	;	;	PUNCT
ftr-368	537	19	reg	reg	NOUN
ftr-368	537	20	.	.	PROPN
ftr-368	538	1	69	69	NUM
ftr-368	538	2	,	,	PUNCT
ftr-368	538	3	art	art	NOUN
ftr-368	538	4	.	.	PUNCT
ftr-368	539	1	163	163	NUM
ftr-368	539	2	(	(	PUNCT
ftr-368	539	3	revenue	revenue	NOUN
ftr-368	539	4	act	act	NOUN
ftr-368	539	5	of	of	ADP
ftr-368	539	6	1928	1928	NUM
ftr-368	539	7	,	,	PUNCT
ftr-368	539	8	reg	reg	NOUN
ftr-368	539	9	.	.	PROPN
ftr-368	539	10	69	69	NUM
ftr-368	539	11	,	,	PUNCT
ftr-368	539	12	art	art	NOUN
ftr-368	539	13	.	.	PUNCT
ftr-368	539	14	163	163	NUM
ftr-368	539	15	)	)	PUNCT
ftr-368	539	16	.	.	PUNCT
ftr-368	540	1	treas	treas	PROPN
ftr-368	540	2	.	.	PUNCT
ftr-368	541	1	reg	reg	PROPN
ftr-368	541	2	.	.	PUNCT
ftr-368	542	1	§	§	PROPN
ftr-368	542	2	1.167(a)-3	1.167(a)-3	PROPN
ftr-368	542	3	still	still	ADV
ftr-368	542	4	contains	contain	VERB
ftr-368	542	5	the	the	DET
ftr-368	542	6	general	general	ADJ
ftr-368	542	7	rule	rule	NOUN
ftr-368	542	8	for	for	ADP
ftr-368	542	9	intangible	intangible	ADJ
ftr-368	542	10	assets	asset	NOUN
ftr-368	542	11	,	,	PUNCT
ftr-368	542	12	but	but	CCONJ
ftr-368	542	13	now	now	ADV
ftr-368	542	14	cross	cross	VERB
ftr-368	542	15	references	reference	NOUN
ftr-368	542	16	§	§	PROPN
ftr-368	542	17	197	197	NUM
ftr-368	542	18	for	for	ADP
ftr-368	542	19	the	the	DET
ftr-368	542	20	treatment	treatment	NOUN
ftr-368	542	21	of	of	ADP
ftr-368	542	22	goodwill	goodwill	NOUN
ftr-368	542	23	and	and	CCONJ
ftr-368	542	24	certain	certain	ADJ
ftr-368	542	25	other	other	ADJ
ftr-368	542	26	intangibles	intangible	NOUN
ftr-368	542	27	acquired	acquire	VERB
ftr-368	542	28	after	after	ADP
ftr-368	542	29	aug	aug	PROPN
ftr-368	542	30	.	.	PROPN
ftr-368	542	31	10	10	NUM
ftr-368	542	32	,	,	PUNCT
ftr-368	542	33	1993	1993	NUM
ftr-368	542	34	.	.	PUNCT
ftr-368	543	1	77	77	NUM
ftr-368	543	2	.	.	PUNCT
ftr-368	544	1	of	of	ADP
ftr-368	544	2	course	course	NOUN
ftr-368	544	3	,	,	PUNCT
ftr-368	544	4	costs	cost	NOUN
ftr-368	544	5	are	be	AUX
ftr-368	544	6	treated	treat	VERB
ftr-368	544	7	as	as	ADP
ftr-368	544	8	capital	capital	NOUN
ftr-368	544	9	expenditures	expenditure	NOUN
ftr-368	544	10	in	in	ADP
ftr-368	544	11	the	the	DET
ftr-368	544	12	first	first	ADJ
ftr-368	544	13	place	place	NOUN
ftr-368	544	14	only	only	ADV
ftr-368	544	15	if	if	SCONJ
ftr-368	544	16	they	they	PRON
ftr-368	544	17	are	be	AUX
ftr-368	544	18	attributable	attributable	ADJ
ftr-368	544	19	to	to	ADP
ftr-368	544	20	the	the	DET
ftr-368	544	21	acquisition	acquisition	NOUN
ftr-368	544	22	of	of	ADP
ftr-368	544	23	an	an	DET
ftr-368	544	24	asset	asset	NOUN
ftr-368	544	25	whose	whose	DET
ftr-368	544	26	useful	useful	ADJ
ftr-368	544	27	life	life	NOUN
ftr-368	544	28	extends	extend	VERB
ftr-368	544	29	substantially	substantially	ADV
ftr-368	544	30	beyond	beyond	ADP
ftr-368	544	31	the	the	DET
ftr-368	544	32	taxable	taxable	ADJ
ftr-368	544	33	year	year	NOUN
ftr-368	544	34	.	.	PUNCT
ftr-368	545	1	treas	treas	PROPN
ftr-368	545	2	.	.	PUNCT
ftr-368	546	1	reg	reg	PROPN
ftr-368	546	2	.	.	PUNCT
ftr-368	547	1	§	§	PROPN
ftr-368	547	2	1.263(a)-2(a	1.263(a)-2(a	NUM
ftr-368	547	3	)	)	PUNCT
ftr-368	547	4	.	.	PUNCT
ftr-368	548	1	2008	2008	NUM
ftr-368	548	2	]	]	PUNCT
ftr-368	549	1	taxing	tax	VERB
ftr-368	549	2	the	the	DET
ftr-368	549	3	business	business	NOUN
ftr-368	549	4	of	of	ADP
ftr-368	549	5	sports	sport	NOUN
ftr-368	549	6	187	187	NUM
ftr-368	549	7	renegotiate	renegotiate	NOUN
ftr-368	549	8	the	the	DET
ftr-368	549	9	salary	salary	NOUN
ftr-368	549	10	prior	prior	ADV
ftr-368	549	11	to	to	ADP
ftr-368	549	12	the	the	DET
ftr-368	549	13	option	option	NOUN
ftr-368	549	14	year	year	NOUN
ftr-368	549	15	;	;	PUNCT
ftr-368	549	16	however	however	ADV
ftr-368	549	17	,	,	PUNCT
ftr-368	549	18	if	if	SCONJ
ftr-368	549	19	no	no	DET
ftr-368	549	20	agreement	agreement	NOUN
ftr-368	549	21	was	be	AUX
ftr-368	549	22	reached	reach	VERB
ftr-368	549	23	,	,	PUNCT
ftr-368	549	24	the	the	DET
ftr-368	549	25	club	club	NOUN
ftr-368	549	26	had	have	VERB
ftr-368	549	27	a	a	DET
ftr-368	549	28	limited	limited	ADJ
ftr-368	549	29	right	right	NOUN
ftr-368	549	30	to	to	PART
ftr-368	549	31	fix	fix	VERB
ftr-368	549	32	the	the	DET
ftr-368	549	33	salary	salary	NOUN
ftr-368	549	34	.	.	PUNCT
ftr-368	550	1	if	if	SCONJ
ftr-368	550	2	negotiations	negotiation	NOUN
ftr-368	550	3	turned	turn	VERB
ftr-368	550	4	acrimonious	acrimonious	ADJ
ftr-368	550	5	,	,	PUNCT
ftr-368	550	6	the	the	DET
ftr-368	550	7	team	team	NOUN
ftr-368	550	8	,	,	PUNCT
ftr-368	550	9	of	of	ADP
ftr-368	550	10	course	course	NOUN
ftr-368	550	11	,	,	PUNCT
ftr-368	550	12	could	could	AUX
ftr-368	550	13	not	not	PART
ftr-368	550	14	force	force	VERB
ftr-368	550	15	the	the	DET
ftr-368	550	16	player	player	NOUN
ftr-368	550	17	to	to	PART
ftr-368	550	18	play	play	VERB
ftr-368	550	19	,	,	PUNCT
ftr-368	550	20	but	but	CCONJ
ftr-368	550	21	could	could	AUX
ftr-368	550	22	prevent	prevent	VERB
ftr-368	550	23	the	the	DET
ftr-368	550	24	player	player	NOUN
ftr-368	550	25	from	from	ADP
ftr-368	550	26	playing	play	VERB
ftr-368	550	27	for	for	ADP
ftr-368	550	28	another	another	DET
ftr-368	550	29	team	team	NOUN
ftr-368	550	30	in	in	ADP
ftr-368	550	31	the	the	DET
ftr-368	550	32	league.78	league.78	NOUN
ftr-368	550	33	the	the	DET
ftr-368	550	34	first	first	ADJ
ftr-368	550	35	tax	tax	NOUN
ftr-368	550	36	case	case	NOUN
ftr-368	550	37	to	to	PART
ftr-368	550	38	address	address	VERB
ftr-368	550	39	the	the	DET
ftr-368	550	40	issue	issue	NOUN
ftr-368	550	41	of	of	ADP
ftr-368	550	42	player	player	NOUN
ftr-368	550	43	contracts	contract	NOUN
ftr-368	550	44	in	in	ADP
ftr-368	550	45	connection	connection	NOUN
ftr-368	550	46	with	with	ADP
ftr-368	550	47	the	the	DET
ftr-368	550	48	purchase	purchase	NOUN
ftr-368	550	49	of	of	ADP
ftr-368	550	50	an	an	DET
ftr-368	550	51	entire	entire	ADJ
ftr-368	550	52	team	team	NOUN
ftr-368	550	53	was	be	AUX
ftr-368	550	54	the	the	DET
ftr-368	550	55	1935	1935	NUM
ftr-368	550	56	decision	decision	NOUN
ftr-368	550	57	in	in	ADP
ftr-368	550	58	chicago	chicago	PROPN
ftr-368	550	59	national	national	PROPN
ftr-368	550	60	league	league	PROPN
ftr-368	550	61	ball	ball	NOUN
ftr-368	550	62	club.79	club.79	NOUN
ftr-368	550	63	in	in	ADP
ftr-368	550	64	that	that	DET
ftr-368	550	65	case	case	NOUN
ftr-368	550	66	,	,	PUNCT
ftr-368	550	67	the	the	DET
ftr-368	550	68	taxpayer	taxpayer	NOUN
ftr-368	550	69	had	have	VERB
ftr-368	550	70	78	78	NUM
ftr-368	550	71	.	.	PUNCT
ftr-368	551	1	the	the	DET
ftr-368	551	2	reserve	reserve	PROPN
ftr-368	551	3	clause	clause	NOUN
ftr-368	551	4	was	be	AUX
ftr-368	551	5	a	a	DET
ftr-368	551	6	key	key	ADJ
ftr-368	551	7	feature	feature	NOUN
ftr-368	551	8	in	in	ADP
ftr-368	551	9	professional	professional	ADJ
ftr-368	551	10	sports	sport	NOUN
ftr-368	551	11	contracts	contract	NOUN
ftr-368	551	12	from	from	ADP
ftr-368	551	13	as	as	ADV
ftr-368	551	14	far	far	ADV
ftr-368	551	15	back	back	ADV
ftr-368	551	16	as	as	ADP
ftr-368	551	17	the	the	DET
ftr-368	551	18	late	late	ADJ
ftr-368	551	19	1800s	1800s	NUM
ftr-368	551	20	.	.	PUNCT
ftr-368	552	1	the	the	DET
ftr-368	552	2	seminal	seminal	ADJ
ftr-368	552	3	supreme	supreme	PROPN
ftr-368	552	4	court	court	PROPN
ftr-368	552	5	decision	decision	NOUN
ftr-368	552	6	in	in	ADP
ftr-368	552	7	federal	federal	ADJ
ftr-368	552	8	baseball	baseball	NOUN
ftr-368	552	9	club	club	NOUN
ftr-368	552	10	v.	v.	ADP
ftr-368	552	11	national	national	PROPN
ftr-368	552	12	league	league	PROPN
ftr-368	552	13	,	,	PUNCT
ftr-368	552	14	259	259	NUM
ftr-368	552	15	u.s	u.s	PROPN
ftr-368	552	16	.	.	PROPN
ftr-368	552	17	200	200	NUM
ftr-368	552	18	(	(	PUNCT
ftr-368	552	19	1922	1922	NUM
ftr-368	552	20	)	)	PUNCT
ftr-368	552	21	,	,	PUNCT
ftr-368	552	22	held	hold	VERB
ftr-368	552	23	that	that	SCONJ
ftr-368	552	24	baseball	baseball	NOUN
ftr-368	552	25	was	be	AUX
ftr-368	552	26	an	an	DET
ftr-368	552	27	“	"	PUNCT
ftr-368	552	28	amusement	amusement	NOUN
ftr-368	552	29	,	,	PUNCT
ftr-368	552	30	”	"	PUNCT
ftr-368	552	31	and	and	CCONJ
ftr-368	552	32	therefore	therefore	ADV
ftr-368	552	33	not	not	PART
ftr-368	552	34	subject	subject	VERB
ftr-368	552	35	to	to	ADP
ftr-368	552	36	the	the	DET
ftr-368	552	37	antitrust	antitrust	ADJ
ftr-368	552	38	laws	law	NOUN
ftr-368	552	39	.	.	PUNCT
ftr-368	553	1	this	this	DET
ftr-368	553	2	ruling	ruling	NOUN
ftr-368	553	3	ensured	ensure	VERB
ftr-368	553	4	that	that	SCONJ
ftr-368	553	5	the	the	DET
ftr-368	553	6	reserve	reserve	PROPN
ftr-368	553	7	clause	clause	NOUN
ftr-368	553	8	,	,	PUNCT
ftr-368	553	9	and	and	CCONJ
ftr-368	553	10	the	the	DET
ftr-368	553	11	bargaining	bargaining	NOUN
ftr-368	553	12	power	power	NOUN
ftr-368	553	13	it	it	PRON
ftr-368	553	14	gave	give	VERB
ftr-368	553	15	to	to	ADP
ftr-368	553	16	baseball	baseball	NOUN
ftr-368	553	17	owners	owner	NOUN
ftr-368	553	18	,	,	PUNCT
ftr-368	553	19	would	would	AUX
ftr-368	553	20	remain	remain	VERB
ftr-368	553	21	a	a	DET
ftr-368	553	22	fixture	fixture	NOUN
ftr-368	553	23	of	of	ADP
ftr-368	553	24	the	the	DET
ftr-368	553	25	game	game	NOUN
ftr-368	553	26	for	for	ADP
ftr-368	553	27	many	many	ADJ
ftr-368	553	28	years	year	NOUN
ftr-368	553	29	.	.	PUNCT
ftr-368	554	1	however	however	ADV
ftr-368	554	2	,	,	PUNCT
ftr-368	554	3	in	in	ADP
ftr-368	554	4	1975	1975	NUM
ftr-368	554	5	,	,	PUNCT
ftr-368	554	6	an	an	DET
ftr-368	554	7	arbitrator	arbitrator	NOUN
ftr-368	554	8	ruled	rule	VERB
ftr-368	554	9	that	that	SCONJ
ftr-368	554	10	two	two	NUM
ftr-368	554	11	pitchers	pitcher	NOUN
ftr-368	554	12	playing	play	VERB
ftr-368	554	13	under	under	ADP
ftr-368	554	14	the	the	DET
ftr-368	554	15	reserve	reserve	NOUN
ftr-368	554	16	clause	clause	NOUN
ftr-368	554	17	could	could	AUX
ftr-368	554	18	bargain	bargain	VERB
ftr-368	554	19	with	with	ADP
ftr-368	554	20	other	other	ADJ
ftr-368	554	21	teams	team	NOUN
ftr-368	554	22	,	,	PUNCT
ftr-368	554	23	since	since	SCONJ
ftr-368	554	24	a	a	DET
ftr-368	554	25	sports	sport	NOUN
ftr-368	554	26	league	league	NOUN
ftr-368	554	27	could	could	AUX
ftr-368	554	28	not	not	PART
ftr-368	554	29	retain	retain	VERB
ftr-368	554	30	the	the	DET
ftr-368	554	31	services	service	NOUN
ftr-368	554	32	of	of	ADP
ftr-368	554	33	a	a	DET
ftr-368	554	34	player	player	NOUN
ftr-368	554	35	indefinitely	indefinitely	ADV
ftr-368	554	36	.	.	PUNCT
ftr-368	555	1	the	the	DET
ftr-368	555	2	ruling	ruling	NOUN
ftr-368	555	3	was	be	AUX
ftr-368	555	4	upheld	uphold	VERB
ftr-368	555	5	by	by	ADP
ftr-368	555	6	the	the	DET
ftr-368	555	7	eighth	eighth	ADJ
ftr-368	555	8	circuit	circuit	NOUN
ftr-368	555	9	and	and	CCONJ
ftr-368	555	10	gave	give	VERB
ftr-368	555	11	rise	rise	NOUN
ftr-368	555	12	to	to	ADP
ftr-368	555	13	the	the	DET
ftr-368	555	14	advent	advent	NOUN
ftr-368	555	15	of	of	ADP
ftr-368	555	16	free	free	ADJ
ftr-368	555	17	agency	agency	NOUN
ftr-368	555	18	,	,	PUNCT
ftr-368	555	19	changing	change	VERB
ftr-368	555	20	the	the	DET
ftr-368	555	21	course	course	NOUN
ftr-368	555	22	of	of	ADP
ftr-368	555	23	modern	modern	ADJ
ftr-368	555	24	professional	professional	ADJ
ftr-368	555	25	sports	sport	NOUN
ftr-368	555	26	.	.	PROPN
ftr-368	556	1	79	79	NUM
ftr-368	556	2	.	.	PUNCT
ftr-368	556	3	b.t.a	b.t.a	PROPN
ftr-368	556	4	.	.	PROPN
ftr-368	556	5	memo	memo	NOUN
ftr-368	556	6	.	.	PUNCT
ftr-368	557	1	1933	1933	NUM
ftr-368	557	2	-	-	SYM
ftr-368	557	3	197	197	NUM
ftr-368	557	4	(	(	PUNCT
ftr-368	557	5	1933	1933	NUM
ftr-368	557	6	)	)	PUNCT
ftr-368	557	7	,	,	PUNCT
ftr-368	557	8	aff’d	aff’d	VERB
ftr-368	557	9	per	per	ADP
ftr-368	557	10	curiam	curiam	NOUN
ftr-368	557	11	,	,	PUNCT
ftr-368	557	12	74	74	NUM
ftr-368	557	13	f.2d	f.2d	NOUN
ftr-368	557	14	1010	1010	NUM
ftr-368	557	15	(	(	PUNCT
ftr-368	557	16	7th	7th	ADJ
ftr-368	557	17	cir	cir	NOUN
ftr-368	557	18	.	.	PROPN
ftr-368	557	19	1935	1935	NUM
ftr-368	557	20	)	)	PUNCT
ftr-368	557	21	(	(	PUNCT
ftr-368	557	22	“	"	PUNCT
ftr-368	557	23	chicago	chicago	PROPN
ftr-368	557	24	national	national	PROPN
ftr-368	557	25	league	league	PROPN
ftr-368	557	26	”	"	PUNCT
ftr-368	557	27	)	)	PUNCT
ftr-368	557	28	.	.	PUNCT
ftr-368	558	1	to	to	PART
ftr-368	558	2	be	be	AUX
ftr-368	558	3	sure	sure	ADJ
ftr-368	558	4	,	,	PUNCT
ftr-368	558	5	owners	owner	NOUN
ftr-368	558	6	of	of	ADP
ftr-368	558	7	sports	sport	NOUN
ftr-368	558	8	franchises	franchise	NOUN
ftr-368	558	9	had	have	AUX
ftr-368	558	10	litigated	litigate	VERB
ftr-368	558	11	the	the	DET
ftr-368	558	12	issue	issue	NOUN
ftr-368	558	13	of	of	ADP
ftr-368	558	14	cost	cost	NOUN
ftr-368	558	15	recovery	recovery	NOUN
ftr-368	558	16	on	on	ADP
ftr-368	558	17	player	player	NOUN
ftr-368	558	18	contracts	contract	NOUN
ftr-368	558	19	from	from	ADP
ftr-368	558	20	as	as	ADV
ftr-368	558	21	early	early	ADV
ftr-368	558	22	as	as	ADP
ftr-368	558	23	the	the	DET
ftr-368	558	24	1920s	1920s	NUM
ftr-368	558	25	.	.	PUNCT
ftr-368	559	1	however	however	ADV
ftr-368	559	2	,	,	PUNCT
ftr-368	559	3	prior	prior	ADV
ftr-368	559	4	to	to	ADP
ftr-368	559	5	chicago	chicago	PROPN
ftr-368	559	6	national	national	PROPN
ftr-368	559	7	league	league	PROPN
ftr-368	559	8	,	,	PUNCT
ftr-368	559	9	the	the	DET
ftr-368	559	10	question	question	NOUN
ftr-368	559	11	primarily	primarily	ADV
ftr-368	559	12	arose	arise	VERB
ftr-368	559	13	with	with	ADP
ftr-368	559	14	respect	respect	NOUN
ftr-368	559	15	to	to	ADP
ftr-368	559	16	the	the	DET
ftr-368	559	17	acquisition	acquisition	NOUN
ftr-368	559	18	of	of	ADP
ftr-368	559	19	individual	individual	ADJ
ftr-368	559	20	player	player	NOUN
ftr-368	559	21	contracts	contract	NOUN
ftr-368	559	22	(	(	PUNCT
ftr-368	559	23	where	where	SCONJ
ftr-368	559	24	it	it	PRON
ftr-368	559	25	was	be	AUX
ftr-368	559	26	clear	clear	ADJ
ftr-368	559	27	that	that	SCONJ
ftr-368	559	28	a	a	DET
ftr-368	559	29	specific	specific	ADJ
ftr-368	559	30	sum	sum	NOUN
ftr-368	559	31	was	be	AUX
ftr-368	559	32	allocable	allocable	ADJ
ftr-368	559	33	to	to	ADP
ftr-368	559	34	a	a	DET
ftr-368	559	35	particular	particular	ADJ
ftr-368	559	36	contract	contract	NOUN
ftr-368	559	37	)	)	PUNCT
ftr-368	559	38	,	,	PUNCT
ftr-368	559	39	as	as	SCONJ
ftr-368	559	40	opposed	oppose	VERB
ftr-368	559	41	to	to	ADP
ftr-368	559	42	purchases	purchase	NOUN
ftr-368	559	43	of	of	ADP
ftr-368	559	44	franchises	franchise	NOUN
ftr-368	559	45	that	that	PRON
ftr-368	559	46	included	include	VERB
ftr-368	559	47	an	an	DET
ftr-368	559	48	aggregate	aggregate	NOUN
ftr-368	559	49	of	of	ADP
ftr-368	559	50	contracts	contract	NOUN
ftr-368	559	51	.	.	PUNCT
ftr-368	560	1	indeed	indeed	ADV
ftr-368	560	2	,	,	PUNCT
ftr-368	560	3	chicago	chicago	PROPN
ftr-368	560	4	national	national	PROPN
ftr-368	560	5	league	league	PROPN
ftr-368	560	6	also	also	ADV
ftr-368	560	7	involved	involve	VERB
ftr-368	560	8	deductions	deduction	NOUN
ftr-368	560	9	with	with	ADP
ftr-368	560	10	respect	respect	NOUN
ftr-368	560	11	to	to	ADP
ftr-368	560	12	individually	individually	ADV
ftr-368	560	13	acquired	acquire	VERB
ftr-368	560	14	player	player	NOUN
ftr-368	560	15	contracts	contract	NOUN
ftr-368	560	16	.	.	PUNCT
ftr-368	561	1	the	the	DET
ftr-368	561	2	first	first	ADJ
ftr-368	561	3	case	case	NOUN
ftr-368	561	4	to	to	PART
ftr-368	561	5	address	address	VERB
ftr-368	561	6	the	the	DET
ftr-368	561	7	sale	sale	NOUN
ftr-368	561	8	of	of	ADP
ftr-368	561	9	individual	individual	ADJ
ftr-368	561	10	player	player	NOUN
ftr-368	561	11	contracts	contract	NOUN
ftr-368	561	12	was	be	AUX
ftr-368	561	13	dallas	dallas	PROPN
ftr-368	561	14	athletic	athletic	ADJ
ftr-368	561	15	ass’n	ass’n	NOUN
ftr-368	561	16	.	.	PUNCT
ftr-368	562	1	v.	v.	ADP
ftr-368	562	2	commissioner	commissioner	NOUN
ftr-368	562	3	,	,	PUNCT
ftr-368	562	4	8	8	NUM
ftr-368	562	5	b.t.a	b.t.a	NOUN
ftr-368	562	6	.	.	PROPN
ftr-368	562	7	1036	1036	NUM
ftr-368	562	8	(	(	PUNCT
ftr-368	562	9	1927	1927	NUM
ftr-368	562	10	)	)	PUNCT
ftr-368	562	11	,	,	PUNCT
ftr-368	562	12	which	which	PRON
ftr-368	562	13	held	hold	VERB
ftr-368	562	14	that	that	SCONJ
ftr-368	562	15	amounts	amount	NOUN
ftr-368	562	16	paid	pay	VERB
ftr-368	562	17	by	by	ADP
ftr-368	562	18	one	one	NUM
ftr-368	562	19	minor	minor	ADJ
ftr-368	562	20	league	league	NOUN
ftr-368	562	21	baseball	baseball	NOUN
ftr-368	562	22	team	team	NOUN
ftr-368	562	23	to	to	ADP
ftr-368	562	24	another	another	PRON
ftr-368	562	25	for	for	ADP
ftr-368	562	26	player	player	NOUN
ftr-368	562	27	contract	contract	NOUN
ftr-368	562	28	rights	right	NOUN
ftr-368	562	29	were	be	AUX
ftr-368	562	30	in	in	ADP
ftr-368	562	31	the	the	DET
ftr-368	562	32	nature	nature	NOUN
ftr-368	562	33	of	of	ADP
ftr-368	562	34	capital	capital	NOUN
ftr-368	562	35	expenditures	expenditure	NOUN
ftr-368	562	36	and	and	CCONJ
ftr-368	562	37	were	be	AUX
ftr-368	562	38	not	not	PART
ftr-368	562	39	ordinary	ordinary	ADJ
ftr-368	562	40	and	and	CCONJ
ftr-368	562	41	necessary	necessary	ADJ
ftr-368	562	42	business	business	NOUN
ftr-368	562	43	expenses	expense	NOUN
ftr-368	562	44	.	.	PUNCT
ftr-368	563	1	in	in	ADP
ftr-368	563	2	later	later	ADJ
ftr-368	563	3	cases	case	NOUN
ftr-368	563	4	,	,	PUNCT
ftr-368	563	5	however	however	ADV
ftr-368	563	6	,	,	PUNCT
ftr-368	563	7	including	include	VERB
ftr-368	563	8	chicago	chicago	PROPN
ftr-368	563	9	national	national	PROPN
ftr-368	563	10	league	league	PROPN
ftr-368	563	11	,	,	PUNCT
ftr-368	563	12	the	the	DET
ftr-368	563	13	board	board	NOUN
ftr-368	563	14	of	of	ADP
ftr-368	563	15	tax	tax	NOUN
ftr-368	563	16	appeals	appeal	NOUN
ftr-368	563	17	(	(	PUNCT
ftr-368	563	18	the	the	DET
ftr-368	563	19	“	"	PUNCT
ftr-368	563	20	board	board	NOUN
ftr-368	563	21	”	"	PUNCT
ftr-368	563	22	)	)	PUNCT
ftr-368	563	23	reversed	reverse	VERB
ftr-368	563	24	course	course	NOUN
ftr-368	563	25	and	and	CCONJ
ftr-368	563	26	permitted	permit	VERB
ftr-368	563	27	current	current	ADJ
ftr-368	563	28	expensing	expensing	NOUN
ftr-368	563	29	of	of	ADP
ftr-368	563	30	the	the	DET
ftr-368	563	31	cost	cost	NOUN
ftr-368	563	32	of	of	ADP
ftr-368	563	33	acquiring	acquire	VERB
ftr-368	563	34	player	player	NOUN
ftr-368	563	35	contracts	contract	NOUN
ftr-368	563	36	.	.	PUNCT
ftr-368	564	1	in	in	ADP
ftr-368	564	2	these	these	DET
ftr-368	564	3	later	later	ADJ
ftr-368	564	4	cases	case	NOUN
ftr-368	564	5	,	,	PUNCT
ftr-368	564	6	the	the	DET
ftr-368	564	7	courts	court	NOUN
ftr-368	564	8	’	'	PUNCT
ftr-368	564	9	holdings	holding	NOUN
ftr-368	564	10	were	be	AUX
ftr-368	564	11	based	base	VERB
ftr-368	564	12	on	on	ADP
ftr-368	564	13	highly	highly	ADV
ftr-368	564	14	questionable	questionable	ADJ
ftr-368	564	15	analyses	analysis	NOUN
ftr-368	564	16	of	of	ADP
ftr-368	564	17	the	the	DET
ftr-368	564	18	reserve	reserve	NOUN
ftr-368	564	19	clause	clause	NOUN
ftr-368	564	20	.	.	PUNCT
ftr-368	565	1	for	for	ADP
ftr-368	565	2	example	example	NOUN
ftr-368	565	3	,	,	PUNCT
ftr-368	565	4	in	in	ADP
ftr-368	565	5	pittsburgh	pittsburgh	PROPN
ftr-368	565	6	athletic	athletic	PROPN
ftr-368	565	7	co.	co.	PROPN
ftr-368	565	8	v.	v.	ADP
ftr-368	565	9	commissioner	commissioner	PROPN
ftr-368	565	10	,	,	PUNCT
ftr-368	565	11	27	27	NUM
ftr-368	565	12	b.t.a	b.t.a	NOUN
ftr-368	565	13	.	.	PUNCT
ftr-368	565	14	1074	1074	NUM
ftr-368	565	15	,	,	PUNCT
ftr-368	565	16	1076	1076	NUM
ftr-368	565	17	(	(	PUNCT
ftr-368	565	18	1933	1933	NUM
ftr-368	565	19	)	)	PUNCT
ftr-368	565	20	,	,	PUNCT
ftr-368	565	21	the	the	DET
ftr-368	565	22	board	board	NOUN
ftr-368	565	23	permitted	permit	VERB
ftr-368	565	24	a	a	DET
ftr-368	565	25	current	current	ADJ
ftr-368	565	26	deduction	deduction	NOUN
ftr-368	565	27	even	even	ADV
ftr-368	565	28	though	though	SCONJ
ftr-368	565	29	the	the	DET
ftr-368	565	30	contracts	contract	NOUN
ftr-368	565	31	were	be	AUX
ftr-368	565	32	sure	sure	ADJ
ftr-368	565	33	to	to	PART
ftr-368	565	34	benefit	benefit	VERB
ftr-368	565	35	the	the	DET
ftr-368	565	36	club	club	NOUN
ftr-368	565	37	for	for	ADP
ftr-368	565	38	more	more	ADJ
ftr-368	565	39	than	than	ADP
ftr-368	565	40	a	a	DET
ftr-368	565	41	single	single	ADJ
ftr-368	565	42	year	year	NOUN
ftr-368	565	43	,	,	PUNCT
ftr-368	565	44	as	as	SCONJ
ftr-368	565	45	baseball	baseball	NOUN
ftr-368	565	46	’s	’s	PART
ftr-368	565	47	version	version	NOUN
ftr-368	565	48	of	of	ADP
ftr-368	565	49	the	the	DET
ftr-368	565	50	reserve	reserve	PROPN
ftr-368	565	51	clause	clause	NOUN
ftr-368	565	52	gave	give	VERB
ftr-368	565	53	the	the	DET
ftr-368	565	54	team	team	NOUN
ftr-368	565	55	the	the	DET
ftr-368	565	56	right	right	NOUN
ftr-368	565	57	to	to	PART
ftr-368	565	58	unilaterally	unilaterally	ADV
ftr-368	565	59	set	set	VERB
ftr-368	565	60	the	the	DET
ftr-368	565	61	salary	salary	NOUN
ftr-368	565	62	for	for	ADP
ftr-368	565	63	the	the	DET
ftr-368	565	64	renewal	renewal	NOUN
ftr-368	565	65	year	year	NOUN
ftr-368	565	66	.	.	PUNCT
ftr-368	566	1	the	the	DET
ftr-368	566	2	third	third	ADJ
ftr-368	566	3	circuit	circuit	NOUN
ftr-368	566	4	affirmed	affirm	VERB
ftr-368	566	5	the	the	DET
ftr-368	566	6	board	board	NOUN
ftr-368	566	7	,	,	PUNCT
ftr-368	566	8	72	72	NUM
ftr-368	566	9	f.2d	f.2d	NOUN
ftr-368	566	10	883	883	NUM
ftr-368	566	11	,	,	PUNCT
ftr-368	566	12	884	884	NUM
ftr-368	566	13	(	(	PUNCT
ftr-368	566	14	3d	3d	NUM
ftr-368	566	15	cir	cir	NOUN
ftr-368	566	16	.	.	PUNCT
ftr-368	566	17	1934	1934	NUM
ftr-368	566	18	)	)	PUNCT
ftr-368	566	19	,	,	PUNCT
ftr-368	566	20	pointing	point	VERB
ftr-368	566	21	out	out	ADP
ftr-368	566	22	that	that	SCONJ
ftr-368	566	23	“	"	PUNCT
ftr-368	566	24	if	if	SCONJ
ftr-368	566	25	the	the	DET
ftr-368	566	26	player	player	NOUN
ftr-368	566	27	should	should	AUX
ftr-368	566	28	cease	cease	VERB
ftr-368	566	29	to	to	PART
ftr-368	566	30	engage	engage	VERB
ftr-368	566	31	in	in	ADP
ftr-368	566	32	professional	professional	ADJ
ftr-368	566	33	baseball	baseball	NOUN
ftr-368	566	34	,	,	PUNCT
ftr-368	566	35	the	the	DET
ftr-368	566	36	option	option	NOUN
ftr-368	566	37	for	for	ADP
ftr-368	566	38	renewal	renewal	NOUN
ftr-368	566	39	of	of	ADP
ftr-368	566	40	his	his	PRON
ftr-368	566	41	contract	contract	NOUN
ftr-368	566	42	would	would	AUX
ftr-368	566	43	become	become	VERB
ftr-368	566	44	valueless	valueless	NOUN
ftr-368	566	45	.	.	PUNCT
ftr-368	566	46	”	"	PUNCT
ftr-368	567	1	see	see	AUX
ftr-368	567	2	also	also	ADV
ftr-368	567	3	helvering	helvere	VERB
ftr-368	567	4	v.	v.	ADP
ftr-368	567	5	kansas	kansas	PROPN
ftr-368	567	6	city	city	PROPN
ftr-368	567	7	american	american	PROPN
ftr-368	567	8	assoc	assoc	PROPN
ftr-368	567	9	.	.	PUNCT
ftr-368	568	1	baseball	baseball	PROPN
ftr-368	568	2	co.	co.	PROPN
ftr-368	568	3	,	,	PUNCT
ftr-368	568	4	75	75	NUM
ftr-368	568	5	f.2d	f.2d	SYM
ftr-368	568	6	600	600	NUM
ftr-368	568	7	(	(	PUNCT
ftr-368	568	8	8th	8th	ADJ
ftr-368	568	9	cir	cir	NOUN
ftr-368	568	10	.	.	PROPN
ftr-368	568	11	1935	1935	NUM
ftr-368	568	12	)	)	PUNCT
ftr-368	568	13	.	.	PUNCT
ftr-368	569	1	notably	notably	ADV
ftr-368	569	2	,	,	PUNCT
ftr-368	569	3	pittsburgh	pittsburgh	PROPN
ftr-368	569	4	athletic	athletic	PROPN
ftr-368	569	5	co.	co.	PROPN
ftr-368	569	6	,	,	PUNCT
ftr-368	569	7	chicago	chicago	PROPN
ftr-368	569	8	national	national	PROPN
ftr-368	569	9	league	league	PROPN
ftr-368	569	10	and	and	CCONJ
ftr-368	569	11	kansas	kansas	PROPN
ftr-368	569	12	city	city	PROPN
ftr-368	569	13	american	american	PROPN
ftr-368	569	14	assoc	assoc	PROPN
ftr-368	569	15	.	.	PUNCT
ftr-368	570	1	baseball	baseball	PROPN
ftr-368	570	2	co.	co.	PROPN
ftr-368	570	3	were	be	AUX
ftr-368	570	4	accepted	accept	VERB
ftr-368	570	5	by	by	ADP
ftr-368	570	6	the	the	DET
ftr-368	570	7	irs	irs	PROPN
ftr-368	570	8	in	in	ADP
ftr-368	570	9	two	two	NUM
ftr-368	570	10	administrative	administrative	ADJ
ftr-368	570	11	pronouncements	pronouncement	NOUN
ftr-368	570	12	,	,	PUNCT
ftr-368	570	13	i.t	i.t	PROPN
ftr-368	570	14	.	.	NOUN
ftr-368	570	15	2932	2932	NUM
ftr-368	570	16	,	,	PUNCT
ftr-368	570	17	xiv-2	xiv-2	X
ftr-368	570	18	c.b	c.b	PROPN
ftr-368	570	19	.	.	PROPN
ftr-368	570	20	61	61	NUM
ftr-368	570	21	(	(	PUNCT
ftr-368	570	22	1935	1935	NUM
ftr-368	570	23	)	)	PUNCT
ftr-368	570	24	and	and	CCONJ
ftr-368	570	25	i.t	i.t	PROPN
ftr-368	570	26	.	.	NOUN
ftr-368	570	27	4078	4078	NUM
ftr-368	570	28	,	,	PUNCT
ftr-368	570	29	1952	1952	NUM
ftr-368	570	30	-	-	SYM
ftr-368	570	31	1	1	NUM
ftr-368	570	32	c.b	c.b	PROPN
ftr-368	570	33	.	.	PROPN
ftr-368	570	34	39	39	NUM
ftr-368	570	35	.	.	PUNCT
ftr-368	571	1	the	the	DET
ftr-368	571	2	service	service	NOUN
ftr-368	571	3	eventually	eventually	ADV
ftr-368	571	4	realized	realize	VERB
ftr-368	571	5	that	that	SCONJ
ftr-368	571	6	the	the	DET
ftr-368	571	7	reserve	reserve	PROPN
ftr-368	571	8	clause	clause	NOUN
ftr-368	571	9	did	do	VERB
ftr-368	571	10	in	in	ADP
ftr-368	571	11	fact	fact	NOUN
ftr-368	571	12	188	188	NUM
ftr-368	571	13	florida	florida	PROPN
ftr-368	571	14	tax	tax	NOUN
ftr-368	571	15	review	review	NOUN
ftr-368	571	16	[	[	X
ftr-368	571	17	vol	vol	NOUN
ftr-368	571	18	.	.	PUNCT
ftr-368	572	1	9:3	9:3	NUM
ftr-368	572	2	purchased	purchase	VERB
ftr-368	572	3	a	a	DET
ftr-368	572	4	baseball	baseball	NOUN
ftr-368	572	5	franchise	franchise	NOUN
ftr-368	572	6	and	and	CCONJ
ftr-368	572	7	the	the	DET
ftr-368	572	8	thirty	thirty	NUM
ftr-368	572	9	or	or	CCONJ
ftr-368	572	10	so	so	ADV
ftr-368	572	11	player	player	NOUN
ftr-368	572	12	contracts	contract	NOUN
ftr-368	572	13	that	that	PRON
ftr-368	572	14	were	be	AUX
ftr-368	572	15	owned	own	VERB
ftr-368	572	16	by	by	ADP
ftr-368	572	17	it	it	PRON
ftr-368	572	18	at	at	ADP
ftr-368	572	19	the	the	DET
ftr-368	572	20	time	time	NOUN
ftr-368	572	21	.	.	PUNCT
ftr-368	573	1	the	the	DET
ftr-368	573	2	board	board	NOUN
ftr-368	573	3	clearly	clearly	ADV
ftr-368	573	4	accepted	accept	VERB
ftr-368	573	5	in	in	ADP
ftr-368	573	6	principle	principle	NOUN
ftr-368	573	7	an	an	DET
ftr-368	573	8	allowance	allowance	NOUN
ftr-368	573	9	for	for	ADP
ftr-368	573	10	the	the	DET
ftr-368	573	11	depreciation	depreciation	NOUN
ftr-368	573	12	of	of	ADP
ftr-368	573	13	these	these	DET
ftr-368	573	14	contracts	contract	NOUN
ftr-368	573	15	;	;	PUNCT
ftr-368	573	16	however	however	ADV
ftr-368	573	17	,	,	PUNCT
ftr-368	573	18	due	due	ADP
ftr-368	573	19	to	to	ADP
ftr-368	573	20	lack	lack	NOUN
ftr-368	573	21	of	of	ADP
ftr-368	573	22	proof	proof	NOUN
ftr-368	573	23	and	and	CCONJ
ftr-368	573	24	a	a	DET
ftr-368	573	25	failure	failure	NOUN
ftr-368	573	26	by	by	ADP
ftr-368	573	27	the	the	DET
ftr-368	573	28	taxpayer	taxpayer	NOUN
ftr-368	573	29	to	to	PART
ftr-368	573	30	allocate	allocate	VERB
ftr-368	573	31	the	the	DET
ftr-368	573	32	purchase	purchase	NOUN
ftr-368	573	33	price	price	NOUN
ftr-368	573	34	between	between	ADP
ftr-368	573	35	the	the	DET
ftr-368	573	36	contracts	contract	NOUN
ftr-368	573	37	and	and	CCONJ
ftr-368	573	38	the	the	DET
ftr-368	573	39	franchise	franchise	NOUN
ftr-368	573	40	,	,	PUNCT
ftr-368	573	41	the	the	DET
ftr-368	573	42	board	board	NOUN
ftr-368	573	43	effectively	effectively	ADV
ftr-368	573	44	passed	pass	VERB
ftr-368	573	45	on	on	ADP
ftr-368	573	46	the	the	DET
ftr-368	573	47	question	question	NOUN
ftr-368	573	48	of	of	ADP
ftr-368	573	49	amortization	amortization	NOUN
ftr-368	573	50	.	.	PUNCT
ftr-368	574	1	in	in	ADP
ftr-368	574	2	rev	rev	PROPN
ftr-368	574	3	.	.	PROPN
ftr-368	574	4	rul	rul	PROPN
ftr-368	574	5	.	.	PUNCT
ftr-368	575	1	54	54	NUM
ftr-368	575	2	-	-	SYM
ftr-368	575	3	441,80	441,80	NUM
ftr-368	575	4	the	the	DET
ftr-368	575	5	irs	irs	PROPN
ftr-368	575	6	squarely	squarely	ADV
ftr-368	575	7	addressed	address	VERB
ftr-368	575	8	,	,	PUNCT
ftr-368	575	9	for	for	ADP
ftr-368	575	10	the	the	DET
ftr-368	575	11	first	first	ADJ
ftr-368	575	12	time	time	NOUN
ftr-368	575	13	,	,	PUNCT
ftr-368	575	14	the	the	DET
ftr-368	575	15	proper	proper	ADJ
ftr-368	575	16	tax	tax	NOUN
ftr-368	575	17	treatment	treatment	NOUN
ftr-368	575	18	of	of	ADP
ftr-368	575	19	player	player	NOUN
ftr-368	575	20	contracts	contract	NOUN
ftr-368	575	21	acquired	acquire	VERB
ftr-368	575	22	as	as	ADP
ftr-368	575	23	part	part	NOUN
ftr-368	575	24	of	of	ADP
ftr-368	575	25	a	a	DET
ftr-368	575	26	larger	large	ADJ
ftr-368	575	27	acquisition	acquisition	NOUN
ftr-368	575	28	.	.	PUNCT
ftr-368	576	1	the	the	DET
ftr-368	576	2	service	service	NOUN
ftr-368	576	3	held	hold	VERB
ftr-368	576	4	that	that	SCONJ
ftr-368	576	5	the	the	DET
ftr-368	576	6	cost	cost	NOUN
ftr-368	576	7	of	of	ADP
ftr-368	576	8	a	a	DET
ftr-368	576	9	roster	roster	NOUN
ftr-368	576	10	of	of	ADP
ftr-368	576	11	baseball	baseball	NOUN
ftr-368	576	12	player	player	NOUN
ftr-368	576	13	contracts	contract	NOUN
ftr-368	576	14	must	must	AUX
ftr-368	576	15	be	be	AUX
ftr-368	576	16	capitalized	capitalize	VERB
ftr-368	576	17	and	and	CCONJ
ftr-368	576	18	recovered	recover	VERB
ftr-368	576	19	over	over	ADP
ftr-368	576	20	the	the	DET
ftr-368	576	21	useful	useful	ADJ
ftr-368	576	22	life	life	NOUN
ftr-368	576	23	of	of	ADP
ftr-368	576	24	such	such	ADJ
ftr-368	576	25	contracts	contract	NOUN
ftr-368	576	26	.	.	PUNCT
ftr-368	577	1	since	since	SCONJ
ftr-368	577	2	the	the	DET
ftr-368	577	3	contracts	contract	NOUN
ftr-368	577	4	at	at	ADP
ftr-368	577	5	issue	issue	NOUN
ftr-368	577	6	were	be	AUX
ftr-368	577	7	uniform	uniform	ADJ
ftr-368	577	8	one	one	NUM
ftr-368	577	9	-	-	PUNCT
ftr-368	577	10	year	year	NOUN
ftr-368	577	11	player	player	NOUN
ftr-368	577	12	contracts	contract	NOUN
ftr-368	577	13	with	with	ADP
ftr-368	577	14	then	then	ADV
ftr-368	577	15	-	-	PUNCT
ftr-368	577	16	standard	standard	ADJ
ftr-368	577	17	reserve	reserve	NOUN
ftr-368	577	18	clauses	clause	NOUN
ftr-368	577	19	,	,	PUNCT
ftr-368	577	20	the	the	DET
ftr-368	577	21	service	service	NOUN
ftr-368	577	22	stated	state	VERB
ftr-368	577	23	that	that	SCONJ
ftr-368	577	24	it	it	PRON
ftr-368	577	25	would	would	AUX
ftr-368	577	26	be	be	AUX
ftr-368	577	27	reasonable	reasonable	ADJ
ftr-368	577	28	to	to	PART
ftr-368	577	29	compute	compute	VERB
ftr-368	577	30	their	their	PRON
ftr-368	577	31	useful	useful	ADJ
ftr-368	577	32	lives	life	NOUN
ftr-368	577	33	based	base	VERB
ftr-368	577	34	on	on	ADP
ftr-368	577	35	the	the	DET
ftr-368	577	36	prior	prior	ADJ
ftr-368	577	37	owner	owner	NOUN
ftr-368	577	38	’s	’s	PART
ftr-368	577	39	pattern	pattern	NOUN
ftr-368	577	40	of	of	ADP
ftr-368	577	41	exercising	exercise	VERB
ftr-368	577	42	the	the	DET
ftr-368	577	43	options.81	options.81	NOUN
ftr-368	577	44	with	with	ADP
ftr-368	577	45	respect	respect	NOUN
ftr-368	577	46	to	to	ADP
ftr-368	577	47	the	the	DET
ftr-368	577	48	acquisition	acquisition	NOUN
ftr-368	577	49	of	of	ADP
ftr-368	577	50	individual	individual	ADJ
ftr-368	577	51	player	player	NOUN
ftr-368	577	52	contracts	contract	NOUN
ftr-368	577	53	,	,	PUNCT
ftr-368	577	54	by	by	ADP
ftr-368	577	55	contrast	contrast	NOUN
ftr-368	577	56	,	,	PUNCT
ftr-368	577	57	rev	rev	PROPN
ftr-368	577	58	.	.	PROPN
ftr-368	577	59	rul	rul	PROPN
ftr-368	577	60	.	.	PUNCT
ftr-368	578	1	54	54	NUM
ftr-368	578	2	-	-	SYM
ftr-368	578	3	441	441	NUM
ftr-368	578	4	agreed	agree	VERB
ftr-368	578	5	to	to	ADP
ftr-368	578	6	full	full	ADJ
ftr-368	578	7	deductibility	deductibility	NOUN
ftr-368	578	8	in	in	ADP
ftr-368	578	9	the	the	DET
ftr-368	578	10	year	year	NOUN
ftr-368	578	11	of	of	ADP
ftr-368	578	12	purchase	purchase	NOUN
ftr-368	578	13	,	,	PUNCT
ftr-368	578	14	thereby	thereby	ADV
ftr-368	578	15	approving	approve	VERB
ftr-368	578	16	of	of	ADP
ftr-368	578	17	the	the	DET
ftr-368	578	18	results	result	NOUN
ftr-368	578	19	in	in	ADP
ftr-368	578	20	prior	prior	ADJ
ftr-368	578	21	board	board	NOUN
ftr-368	578	22	cases	case	NOUN
ftr-368	578	23	.	.	PUNCT
ftr-368	579	1	however	however	ADV
ftr-368	579	2	,	,	PUNCT
ftr-368	579	3	the	the	DET
ftr-368	579	4	service	service	NOUN
ftr-368	579	5	eventually	eventually	ADV
ftr-368	579	6	rejected	reject	VERB
ftr-368	579	7	these	these	DET
ftr-368	579	8	cases	case	NOUN
ftr-368	579	9	(	(	PUNCT
ftr-368	579	10	along	along	ADP
ftr-368	579	11	with	with	ADP
ftr-368	579	12	rev	rev	PROPN
ftr-368	579	13	.	.	PROPN
ftr-368	579	14	rul	rul	NOUN
ftr-368	579	15	.	.	PUNCT
ftr-368	580	1	54	54	NUM
ftr-368	580	2	-	-	SYM
ftr-368	580	3	441	441	NUM
ftr-368	580	4	)	)	PUNCT
ftr-368	580	5	in	in	ADP
ftr-368	580	6	rev	rev	PROPN
ftr-368	580	7	.	.	PROPN
ftr-368	581	1	rul	rul	PROPN
ftr-368	581	2	.	.	PUNCT
ftr-368	582	1	67	67	NUM
ftr-368	582	2	-	-	PUNCT
ftr-368	582	3	379,82	379,82	NUM
ftr-368	582	4	where	where	SCONJ
ftr-368	582	5	it	it	PRON
ftr-368	582	6	held	hold	VERB
ftr-368	582	7	,	,	PUNCT
ftr-368	582	8	quite	quite	ADV
ftr-368	582	9	sensibly	sensibly	ADV
ftr-368	582	10	,	,	PUNCT
ftr-368	582	11	that	that	SCONJ
ftr-368	582	12	all	all	DET
ftr-368	582	13	costs	cost	NOUN
ftr-368	582	14	of	of	ADP
ftr-368	582	15	acquiring	acquire	VERB
ftr-368	582	16	player	player	NOUN
ftr-368	582	17	contracts	contract	NOUN
ftr-368	582	18	must	must	AUX
ftr-368	582	19	be	be	AUX
ftr-368	582	20	capitalized	capitalize	VERB
ftr-368	582	21	and	and	CCONJ
ftr-368	582	22	amortized	amortize	VERB
ftr-368	582	23	over	over	ADP
ftr-368	582	24	their	their	PRON
ftr-368	582	25	useful	useful	ADJ
ftr-368	582	26	lives	life	NOUN
ftr-368	582	27	.	.	PUNCT
ftr-368	583	1	capitalization	capitalization	NOUN
ftr-368	583	2	was	be	AUX
ftr-368	583	3	mandated	mandate	VERB
ftr-368	583	4	even	even	ADV
ftr-368	583	5	with	with	ADP
ftr-368	583	6	respect	respect	NOUN
ftr-368	583	7	to	to	ADP
ftr-368	583	8	the	the	DET
ftr-368	583	9	1	1	NUM
ftr-368	583	10	-	-	PUNCT
ftr-368	583	11	year	year	NOUN
ftr-368	583	12	contracts	contract	NOUN
ftr-368	583	13	with	with	ADP
ftr-368	583	14	reserve	reserve	NOUN
ftr-368	583	15	clauses	clause	NOUN
ftr-368	583	16	,	,	PUNCT
ftr-368	583	17	since	since	SCONJ
ftr-368	583	18	the	the	DET
ftr-368	583	19	effect	effect	NOUN
ftr-368	583	20	of	of	ADP
ftr-368	583	21	the	the	DET
ftr-368	583	22	team	team	NOUN
ftr-368	583	23	’s	’s	PART
ftr-368	583	24	option	option	NOUN
ftr-368	583	25	“	"	PUNCT
ftr-368	583	26	is	be	AUX
ftr-368	583	27	the	the	DET
ftr-368	583	28	same	same	ADJ
ftr-368	583	29	as	as	SCONJ
ftr-368	583	30	if	if	SCONJ
ftr-368	583	31	the	the	DET
ftr-368	583	32	player	player	NOUN
ftr-368	583	33	were	be	AUX
ftr-368	583	34	expressly	expressly	ADV
ftr-368	583	35	to	to	PART
ftr-368	583	36	bind	bind	VERB
ftr-368	583	37	himself	himself	PRON
ftr-368	583	38	to	to	PART
ftr-368	583	39	play	play	VERB
ftr-368	583	40	only	only	ADV
ftr-368	583	41	for	for	ADP
ftr-368	583	42	the	the	DET
ftr-368	583	43	club	club	NOUN
ftr-368	583	44	which	which	PRON
ftr-368	583	45	owns	own	VERB
ftr-368	583	46	his	his	PRON
ftr-368	583	47	contract	contract	NOUN
ftr-368	583	48	for	for	ADP
ftr-368	583	49	the	the	DET
ftr-368	583	50	entire	entire	ADJ
ftr-368	583	51	period	period	NOUN
ftr-368	583	52	of	of	ADP
ftr-368	583	53	his	his	PRON
ftr-368	583	54	useful	useful	ADJ
ftr-368	583	55	life	life	NOUN
ftr-368	583	56	as	as	ADP
ftr-368	583	57	a	a	DET
ftr-368	583	58	player	player	NOUN
ftr-368	583	59	in	in	ADP
ftr-368	583	60	organized	organize	VERB
ftr-368	583	61	baseball	baseball	NOUN
ftr-368	583	62	,	,	PUNCT
ftr-368	583	63	subject	subject	ADJ
ftr-368	583	64	to	to	ADP
ftr-368	583	65	annual	annual	ADJ
ftr-368	583	66	salary	salary	NOUN
ftr-368	583	67	adjustments	adjustment	NOUN
ftr-368	583	68	.	.	PUNCT
ftr-368	583	69	”	"	PUNCT
ftr-368	584	1	a	a	DET
ftr-368	584	2	similar	similar	ADJ
ftr-368	584	3	conclusion	conclusion	NOUN
ftr-368	584	4	was	be	AUX
ftr-368	584	5	reached	reach	VERB
ftr-368	584	6	with	with	ADP
ftr-368	584	7	respect	respect	NOUN
ftr-368	584	8	to	to	ADP
ftr-368	584	9	professional	professional	ADJ
ftr-368	584	10	football	football	NOUN
ftr-368	584	11	contracts	contract	NOUN
ftr-368	584	12	in	in	ADP
ftr-368	584	13	rev	rev	PROPN
ftr-368	584	14	.	.	PUNCT
ftr-368	584	15	rul	rul	NOUN
ftr-368	584	16	.	.	PUNCT
ftr-368	585	1	71	71	NUM
ftr-368	585	2	-	-	SYM
ftr-368	585	3	137,83	137,83	NUM
ftr-368	585	4	which	which	PRON
ftr-368	585	5	likened	liken	VERB
ftr-368	585	6	football	football	NOUN
ftr-368	585	7	’s	’s	PART
ftr-368	585	8	“	"	PUNCT
ftr-368	585	9	option	option	NOUN
ftr-368	585	10	clause	clause	NOUN
ftr-368	585	11	”	"	PUNCT
ftr-368	585	12	to	to	ADP
ftr-368	585	13	baseball	baseball	NOUN
ftr-368	585	14	’s	’s	PART
ftr-368	585	15	reserve	reserve	PROPN
ftr-368	585	16	clause	clause	NOUN
ftr-368	585	17	and	and	CCONJ
ftr-368	585	18	disallowed	disallow	VERB
ftr-368	585	19	current	current	ADJ
ftr-368	585	20	deductibility	deductibility	NOUN
ftr-368	585	21	of	of	ADP
ftr-368	585	22	such	such	ADJ
ftr-368	585	23	costs	cost	NOUN
ftr-368	585	24	.	.	PUNCT
ftr-368	586	1	in	in	ADP
ftr-368	586	2	these	these	DET
ftr-368	586	3	rulings	ruling	NOUN
ftr-368	586	4	and	and	CCONJ
ftr-368	586	5	cases	case	NOUN
ftr-368	586	6	,	,	PUNCT
ftr-368	586	7	the	the	DET
ftr-368	586	8	point	point	NOUN
ftr-368	586	9	of	of	ADP
ftr-368	586	10	contention	contention	NOUN
ftr-368	586	11	was	be	AUX
ftr-368	586	12	current	current	ADJ
ftr-368	586	13	deductibility	deductibility	NOUN
ftr-368	586	14	versus	versus	ADP
ftr-368	586	15	capitalization	capitalization	NOUN
ftr-368	586	16	and	and	CCONJ
ftr-368	586	17	amortization	amortization	NOUN
ftr-368	586	18	.	.	PUNCT
ftr-368	587	1	at	at	ADP
ftr-368	587	2	no	no	DET
ftr-368	587	3	point	point	NOUN
ftr-368	587	4	did	do	AUX
ftr-368	587	5	the	the	DET
ftr-368	587	6	irs	irs	PROPN
ftr-368	587	7	argue	argue	VERB
ftr-368	587	8	that	that	SCONJ
ftr-368	587	9	player	player	NOUN
ftr-368	587	10	contracts	contract	NOUN
ftr-368	587	11	were	be	AUX
ftr-368	587	12	not	not	PART
ftr-368	587	13	give	give	VERB
ftr-368	587	14	teams	team	NOUN
ftr-368	587	15	an	an	DET
ftr-368	587	16	upper	upper	ADJ
ftr-368	587	17	hand	hand	NOUN
ftr-368	587	18	on	on	ADP
ftr-368	587	19	players	player	NOUN
ftr-368	587	20	and	and	CCONJ
ftr-368	587	21	rejected	reject	VERB
ftr-368	587	22	current	current	ADJ
ftr-368	587	23	deductibility	deductibility	NOUN
ftr-368	587	24	for	for	ADP
ftr-368	587	25	all	all	DET
ftr-368	587	26	acquisitions	acquisition	NOUN
ftr-368	587	27	of	of	ADP
ftr-368	587	28	player	player	NOUN
ftr-368	587	29	contracts	contract	NOUN
ftr-368	587	30	(	(	PUNCT
ftr-368	587	31	requiring	require	VERB
ftr-368	587	32	instead	instead	ADV
ftr-368	587	33	depreciation	depreciation	NOUN
ftr-368	587	34	over	over	ADP
ftr-368	587	35	the	the	DET
ftr-368	587	36	useful	useful	ADJ
ftr-368	587	37	life	life	NOUN
ftr-368	587	38	of	of	ADP
ftr-368	587	39	such	such	ADJ
ftr-368	587	40	contracts	contract	NOUN
ftr-368	587	41	)	)	PUNCT
ftr-368	587	42	.	.	PUNCT
ftr-368	588	1	see	see	VERB
ftr-368	588	2	rev	rev	PROPN
ftr-368	588	3	.	.	PROPN
ftr-368	589	1	rul	rul	PROPN
ftr-368	589	2	.	.	PUNCT
ftr-368	589	3	67	67	NUM
ftr-368	589	4	-	-	SYM
ftr-368	589	5	379	379	NUM
ftr-368	589	6	,	,	PUNCT
ftr-368	589	7	infra	infra	NOUN
ftr-368	589	8	note	note	VERB
ftr-368	589	9	82	82	NUM
ftr-368	589	10	.	.	NOUN
ftr-368	589	11	80	80	NUM
ftr-368	589	12	.	.	PUNCT
ftr-368	590	1	1954	1954	NUM
ftr-368	590	2	-	-	SYM
ftr-368	590	3	2	2	NUM
ftr-368	590	4	c.b	c.b	PROPN
ftr-368	590	5	.	.	PROPN
ftr-368	590	6	101	101	NUM
ftr-368	590	7	.	.	PUNCT
ftr-368	590	8	81	81	NUM
ftr-368	590	9	.	.	PUNCT
ftr-368	591	1	in	in	ADP
ftr-368	591	2	baseball	baseball	NOUN
ftr-368	591	3	,	,	PUNCT
ftr-368	591	4	unlike	unlike	ADP
ftr-368	591	5	football	football	NOUN
ftr-368	591	6	and	and	CCONJ
ftr-368	591	7	basketball	basketball	NOUN
ftr-368	591	8	,	,	PUNCT
ftr-368	591	9	when	when	SCONJ
ftr-368	591	10	the	the	DET
ftr-368	591	11	renewal	renewal	NOUN
ftr-368	591	12	option	option	NOUN
ftr-368	591	13	was	be	AUX
ftr-368	591	14	exercised	exercise	VERB
ftr-368	591	15	,	,	PUNCT
ftr-368	591	16	the	the	DET
ftr-368	591	17	renewed	renew	VERB
ftr-368	591	18	contract	contract	NOUN
ftr-368	591	19	would	would	AUX
ftr-368	591	20	itself	itself	PRON
ftr-368	591	21	contain	contain	VERB
ftr-368	591	22	an	an	DET
ftr-368	591	23	option	option	NOUN
ftr-368	591	24	to	to	PART
ftr-368	591	25	extend	extend	VERB
ftr-368	591	26	.	.	PUNCT
ftr-368	592	1	although	although	SCONJ
ftr-368	592	2	this	this	DET
ftr-368	592	3	feature	feature	NOUN
ftr-368	592	4	could	could	AUX
ftr-368	592	5	have	have	AUX
ftr-368	592	6	furnished	furnish	VERB
ftr-368	592	7	an	an	DET
ftr-368	592	8	independent	independent	ADJ
ftr-368	592	9	basis	basis	NOUN
ftr-368	592	10	for	for	SCONJ
ftr-368	592	11	the	the	DET
ftr-368	592	12	service	service	NOUN
ftr-368	592	13	to	to	PART
ftr-368	592	14	differentiate	differentiate	VERB
ftr-368	592	15	between	between	ADP
ftr-368	592	16	the	the	DET
ftr-368	592	17	useful	useful	ADJ
ftr-368	592	18	lives	life	NOUN
ftr-368	592	19	of	of	ADP
ftr-368	592	20	baseball	baseball	NOUN
ftr-368	592	21	player	player	NOUN
ftr-368	592	22	contracts	contract	NOUN
ftr-368	592	23	and	and	CCONJ
ftr-368	592	24	those	those	PRON
ftr-368	592	25	in	in	ADP
ftr-368	592	26	other	other	ADJ
ftr-368	592	27	sports	sport	NOUN
ftr-368	592	28	,	,	PUNCT
ftr-368	592	29	it	it	PRON
ftr-368	592	30	never	never	ADV
ftr-368	592	31	attempted	attempt	VERB
ftr-368	592	32	to	to	PART
ftr-368	592	33	do	do	VERB
ftr-368	592	34	so	so	ADV
ftr-368	592	35	.	.	PUNCT
ftr-368	593	1	see	see	VERB
ftr-368	593	2	leslie	leslie	PROPN
ftr-368	593	3	s.	s.	PROPN
ftr-368	593	4	klinger	klinger	PROPN
ftr-368	593	5	,	,	PUNCT
ftr-368	593	6	professional	professional	ADJ
ftr-368	593	7	sports	sport	NOUN
ftr-368	593	8	teams	team	NOUN
ftr-368	593	9	:	:	PUNCT
ftr-368	593	10	tax	tax	NOUN
ftr-368	593	11	factors	factor	NOUN
ftr-368	593	12	in	in	ADP
ftr-368	593	13	buying	buying	NOUN
ftr-368	593	14	,	,	PUNCT
ftr-368	593	15	owning	own	VERB
ftr-368	593	16	and	and	CCONJ
ftr-368	593	17	selling	sell	VERB
ftr-368	593	18	them	they	PRON
ftr-368	593	19	,	,	PUNCT
ftr-368	593	20	39	39	NUM
ftr-368	593	21	j.	j.	PROPN
ftr-368	593	22	tax’n	tax’n	PROPN
ftr-368	593	23	.	.	PUNCT
ftr-368	594	1	276	276	NUM
ftr-368	594	2	,	,	PUNCT
ftr-368	594	3	277	277	NUM
ftr-368	594	4	n.4	n.4	PRON
ftr-368	594	5	(	(	PUNCT
ftr-368	594	6	1973	1973	NUM
ftr-368	594	7	)	)	PUNCT
ftr-368	594	8	.	.	PUNCT
ftr-368	595	1	82	82	NUM
ftr-368	595	2	.	.	X
ftr-368	595	3	1967	1967	NUM
ftr-368	595	4	-	-	SYM
ftr-368	595	5	2	2	NUM
ftr-368	595	6	c.b	c.b	PROPN
ftr-368	595	7	.	.	PROPN
ftr-368	595	8	127	127	NUM
ftr-368	595	9	.	.	X
ftr-368	596	1	83	83	NUM
ftr-368	596	2	.	.	PUNCT
ftr-368	597	1	1971	1971	NUM
ftr-368	597	2	-	-	SYM
ftr-368	597	3	1	1	NUM
ftr-368	597	4	c.b	c.b	PROPN
ftr-368	597	5	.	.	PROPN
ftr-368	597	6	104	104	NUM
ftr-368	597	7	.	.	PUNCT
ftr-368	597	8	2008	2008	NUM
ftr-368	597	9	]	]	PUNCT
ftr-368	598	1	taxing	tax	VERB
ftr-368	598	2	the	the	DET
ftr-368	598	3	business	business	NOUN
ftr-368	598	4	of	of	ADP
ftr-368	598	5	sports	sport	NOUN
ftr-368	598	6	189	189	NUM
ftr-368	598	7	depreciable	depreciable	ADJ
ftr-368	598	8	property	property	NOUN
ftr-368	598	9	,	,	PUNCT
ftr-368	598	10	which	which	PRON
ftr-368	598	11	proved	prove	VERB
ftr-368	598	12	to	to	PART
ftr-368	598	13	be	be	AUX
ftr-368	598	14	a	a	DET
ftr-368	598	15	boon	boon	NOUN
ftr-368	598	16	to	to	ADP
ftr-368	598	17	the	the	DET
ftr-368	598	18	sports	sport	NOUN
ftr-368	598	19	franchises	franchise	NOUN
ftr-368	598	20	that	that	PRON
ftr-368	598	21	claimed	claim	VERB
ftr-368	598	22	these	these	DET
ftr-368	598	23	deductions	deduction	NOUN
ftr-368	598	24	to	to	ADP
ftr-368	598	25	the	the	DET
ftr-368	598	26	tune	tune	NOUN
ftr-368	598	27	of	of	ADP
ftr-368	598	28	millions	million	NOUN
ftr-368	598	29	in	in	ADP
ftr-368	598	30	tax	tax	NOUN
ftr-368	598	31	savings	saving	NOUN
ftr-368	598	32	.	.	PUNCT
ftr-368	599	1	because	because	SCONJ
ftr-368	599	2	of	of	ADP
ftr-368	599	3	the	the	DET
ftr-368	599	4	ability	ability	NOUN
ftr-368	599	5	to	to	PART
ftr-368	599	6	amortize	amortize	VERB
ftr-368	599	7	the	the	DET
ftr-368	599	8	costs	cost	NOUN
ftr-368	599	9	of	of	ADP
ftr-368	599	10	player	player	NOUN
ftr-368	599	11	contracts	contract	NOUN
ftr-368	599	12	over	over	ADP
ftr-368	599	13	a	a	DET
ftr-368	599	14	relatively	relatively	ADV
ftr-368	599	15	short	short	ADJ
ftr-368	599	16	timeframe	timeframe	NOUN
ftr-368	599	17	,	,	PUNCT
ftr-368	599	18	taxpayers	taxpayer	NOUN
ftr-368	599	19	involved	involve	VERB
ftr-368	599	20	in	in	ADP
ftr-368	599	21	the	the	DET
ftr-368	599	22	purchase	purchase	NOUN
ftr-368	599	23	of	of	ADP
ftr-368	599	24	sports	sport	NOUN
ftr-368	599	25	teams	team	NOUN
ftr-368	599	26	began	begin	VERB
ftr-368	599	27	to	to	PART
ftr-368	599	28	allocate	allocate	VERB
ftr-368	599	29	a	a	DET
ftr-368	599	30	substantial	substantial	ADJ
ftr-368	599	31	portion	portion	NOUN
ftr-368	599	32	of	of	ADP
ftr-368	599	33	acquisition	acquisition	NOUN
ftr-368	599	34	costs	cost	NOUN
ftr-368	599	35	to	to	ADP
ftr-368	599	36	the	the	DET
ftr-368	599	37	contracts.84	contracts.84	NOUN
ftr-368	599	38	this	this	DET
ftr-368	599	39	phenomenon	phenomenon	NOUN
ftr-368	599	40	proved	prove	VERB
ftr-368	599	41	to	to	PART
ftr-368	599	42	be	be	AUX
ftr-368	599	43	a	a	DET
ftr-368	599	44	driving	drive	VERB
ftr-368	599	45	force	force	NOUN
ftr-368	599	46	behind	behind	ADP
ftr-368	599	47	the	the	DET
ftr-368	599	48	explosive	explosive	ADJ
ftr-368	599	49	growth	growth	NOUN
ftr-368	599	50	of	of	ADP
ftr-368	599	51	professional	professional	ADJ
ftr-368	599	52	sports	sport	NOUN
ftr-368	599	53	franchises	franchise	NOUN
ftr-368	599	54	throughout	throughout	ADP
ftr-368	599	55	the	the	DET
ftr-368	599	56	1950s	1950	NOUN
ftr-368	599	57	and	and	CCONJ
ftr-368	599	58	1960s	1960	NOUN
ftr-368	599	59	.	.	PUNCT
ftr-368	600	1	the	the	DET
ftr-368	600	2	deduction	deduction	NOUN
ftr-368	600	3	attributable	attributable	ADJ
ftr-368	600	4	to	to	ADP
ftr-368	600	5	purchased	purchase	VERB
ftr-368	600	6	player	player	NOUN
ftr-368	600	7	contracts	contract	NOUN
ftr-368	600	8	roughly	roughly	ADV
ftr-368	600	9	doubled	double	VERB
ftr-368	600	10	the	the	DET
ftr-368	600	11	value	value	NOUN
ftr-368	600	12	of	of	ADP
ftr-368	600	13	major	major	ADJ
ftr-368	600	14	league	league	NOUN
ftr-368	600	15	sports	sport	NOUN
ftr-368	600	16	franchises	franchise	NOUN
ftr-368	600	17	from	from	ADP
ftr-368	600	18	1959	1959	NUM
ftr-368	600	19	to	to	ADP
ftr-368	600	20	1975.85	1975.85	NUM
ftr-368	600	21	the	the	DET
ftr-368	600	22	favorable	favorable	ADJ
ftr-368	600	23	tax	tax	NOUN
ftr-368	600	24	rules	rule	NOUN
ftr-368	600	25	also	also	ADV
ftr-368	600	26	fueled	fuel	VERB
ftr-368	600	27	expansion	expansion	NOUN
ftr-368	600	28	of	of	ADP
ftr-368	600	29	the	the	DET
ftr-368	600	30	sports	sport	NOUN
ftr-368	600	31	leagues	league	NOUN
ftr-368	600	32	themselves	themselves	PRON
ftr-368	600	33	.	.	PUNCT
ftr-368	601	1	indeed	indeed	ADV
ftr-368	601	2	,	,	PUNCT
ftr-368	601	3	by	by	ADP
ftr-368	601	4	1974	1974	NUM
ftr-368	601	5	,	,	PUNCT
ftr-368	601	6	the	the	DET
ftr-368	601	7	number	number	NOUN
ftr-368	601	8	of	of	ADP
ftr-368	601	9	professional	professional	ADJ
ftr-368	601	10	sports	sport	NOUN
ftr-368	601	11	teams	team	NOUN
ftr-368	601	12	had	have	AUX
ftr-368	601	13	increased	increase	VERB
ftr-368	601	14	to	to	ADP
ftr-368	601	15	114	114	NUM
ftr-368	601	16	from	from	ADP
ftr-368	601	17	just	just	ADV
ftr-368	601	18	42	42	NUM
ftr-368	601	19	in	in	ADP
ftr-368	601	20	1959.86	1959.86	NUM
ftr-368	601	21	notably	notably	ADV
ftr-368	601	22	,	,	PUNCT
ftr-368	601	23	many	many	ADJ
ftr-368	601	24	franchises	franchise	NOUN
ftr-368	601	25	continued	continue	VERB
ftr-368	601	26	to	to	PART
ftr-368	601	27	report	report	VERB
ftr-368	601	28	tax	tax	NOUN
ftr-368	601	29	losses	loss	NOUN
ftr-368	601	30	as	as	SCONJ
ftr-368	601	31	cash	cash	NOUN
ftr-368	601	32	income	income	NOUN
ftr-368	601	33	and	and	CCONJ
ftr-368	601	34	enterprise	enterprise	NOUN
ftr-368	601	35	values	value	NOUN
ftr-368	601	36	continued	continue	VERB
ftr-368	601	37	to	to	PART
ftr-368	601	38	rise	rise	VERB
ftr-368	601	39	.	.	PUNCT
ftr-368	602	1	according	accord	VERB
ftr-368	602	2	to	to	ADP
ftr-368	602	3	one	one	NUM
ftr-368	602	4	commentator	commentator	NOUN
ftr-368	602	5	,	,	PUNCT
ftr-368	602	6	“	"	PUNCT
ftr-368	602	7	the	the	DET
ftr-368	602	8	purchasers	purchaser	NOUN
ftr-368	602	9	were	be	AUX
ftr-368	602	10	attracted	attract	VERB
ftr-368	602	11	by	by	ADP
ftr-368	602	12	the	the	DET
ftr-368	602	13	tax	tax	NOUN
ftr-368	602	14	shelter	shelter	NOUN
ftr-368	602	15	aspects	aspect	NOUN
ftr-368	602	16	of	of	ADP
ftr-368	602	17	the	the	DET
ftr-368	602	18	business	business	NOUN
ftr-368	602	19	rather	rather	ADV
ftr-368	602	20	than	than	ADP
ftr-368	602	21	by	by	ADP
ftr-368	602	22	the	the	DET
ftr-368	602	23	prospect	prospect	NOUN
ftr-368	602	24	of	of	ADP
ftr-368	602	25	operating	operate	VERB
ftr-368	602	26	profits	profit	NOUN
ftr-368	602	27	.	.	PUNCT
ftr-368	603	1	”87	”87	PROPN
ftr-368	603	2	in	in	ADP
ftr-368	603	3	the	the	DET
ftr-368	603	4	mid	mid	ADJ
ftr-368	603	5	1970s	1970	NOUN
ftr-368	603	6	,	,	PUNCT
ftr-368	603	7	the	the	DET
ftr-368	603	8	courts	court	NOUN
ftr-368	603	9	again	again	ADV
ftr-368	603	10	began	begin	VERB
ftr-368	603	11	to	to	PART
ftr-368	603	12	look	look	VERB
ftr-368	603	13	seriously	seriously	ADV
ftr-368	603	14	at	at	ADP
ftr-368	603	15	the	the	DET
ftr-368	603	16	amortization	amortization	NOUN
ftr-368	603	17	of	of	ADP
ftr-368	603	18	player	player	NOUN
ftr-368	603	19	contracts	contract	NOUN
ftr-368	603	20	in	in	ADP
ftr-368	603	21	sports	sport	NOUN
ftr-368	603	22	.	.	PUNCT
ftr-368	604	1	in	in	ADP
ftr-368	604	2	laird	laird	PROPN
ftr-368	604	3	v.	v.	PROPN
ftr-368	604	4	united	united	PROPN
ftr-368	604	5	states,88	states,88	NOUN
ftr-368	604	6	the	the	DET
ftr-368	604	7	government	government	NOUN
ftr-368	604	8	argued	argue	VERB
ftr-368	604	9	that	that	SCONJ
ftr-368	604	10	an	an	DET
ftr-368	604	11	allocation	allocation	NOUN
ftr-368	604	12	of	of	ADP
ftr-368	604	13	over	over	ADP
ftr-368	604	14	90	90	NUM
ftr-368	604	15	%	%	NOUN
ftr-368	604	16	of	of	ADP
ftr-368	604	17	a	a	DET
ftr-368	604	18	sports	sport	NOUN
ftr-368	604	19	franchise	franchise	NOUN
ftr-368	604	20	’s	’s	PART
ftr-368	604	21	purchase	purchase	NOUN
ftr-368	604	22	price	price	NOUN
ftr-368	604	23	to	to	ADP
ftr-368	604	24	the	the	DET
ftr-368	604	25	player	player	NOUN
ftr-368	604	26	contracts	contract	NOUN
ftr-368	604	27	was	be	AUX
ftr-368	604	28	improper	improper	ADJ
ftr-368	604	29	.	.	PUNCT
ftr-368	605	1	the	the	DET
ftr-368	605	2	taxpayer	taxpayer	NOUN
ftr-368	605	3	in	in	ADP
ftr-368	605	4	laird	laird	PROPN
ftr-368	605	5	was	be	AUX
ftr-368	605	6	a	a	DET
ftr-368	605	7	shareholder	shareholder	NOUN
ftr-368	605	8	of	of	ADP
ftr-368	605	9	the	the	DET
ftr-368	605	10	s	s	PART
ftr-368	605	11	corporation	corporation	NOUN
ftr-368	605	12	that	that	PRON
ftr-368	605	13	had	have	AUX
ftr-368	605	14	purchased	purchase	VERB
ftr-368	605	15	the	the	DET
ftr-368	605	16	nfl	nfl	PROPN
ftr-368	605	17	’s	’s	PROPN
ftr-368	605	18	atlanta	atlanta	PROPN
ftr-368	605	19	falcons	falcon	NOUN
ftr-368	605	20	as	as	ADP
ftr-368	605	21	an	an	DET
ftr-368	605	22	expansion	expansion	NOUN
ftr-368	605	23	franchise	franchise	NOUN
ftr-368	605	24	in	in	ADP
ftr-368	605	25	1966	1966	NUM
ftr-368	605	26	.	.	PUNCT
ftr-368	606	1	pursuant	pursuant	ADJ
ftr-368	606	2	to	to	ADP
ftr-368	606	3	the	the	DET
ftr-368	606	4	acquisition	acquisition	NOUN
ftr-368	606	5	documents	document	NOUN
ftr-368	606	6	,	,	PUNCT
ftr-368	606	7	the	the	DET
ftr-368	606	8	taxpayer	taxpayer	NOUN
ftr-368	606	9	paid	pay	VERB
ftr-368	606	10	total	total	ADJ
ftr-368	606	11	consideration	consideration	NOUN
ftr-368	606	12	of	of	ADP
ftr-368	606	13	$	$	SYM
ftr-368	606	14	8.5	8.5	NUM
ftr-368	606	15	million	million	NUM
ftr-368	606	16	for	for	ADP
ftr-368	606	17	a	a	DET
ftr-368	606	18	“	"	PUNCT
ftr-368	606	19	bundle	bundle	NOUN
ftr-368	606	20	of	of	ADP
ftr-368	606	21	inextricably	inextricably	ADV
ftr-368	606	22	related	relate	VERB
ftr-368	606	23	assets	asset	NOUN
ftr-368	606	24	”	"	PUNCT
ftr-368	606	25	that	that	PRON
ftr-368	606	26	included	include	VERB
ftr-368	606	27	participation	participation	NOUN
ftr-368	606	28	in	in	ADP
ftr-368	606	29	the	the	DET
ftr-368	606	30	nfl	nfl	PROPN
ftr-368	606	31	’s	’s	PART
ftr-368	606	32	lucrative	lucrative	ADJ
ftr-368	606	33	television	television	NOUN
ftr-368	606	34	contract	contract	NOUN
ftr-368	606	35	with	with	ADP
ftr-368	606	36	cbs	cbs	PROPN
ftr-368	606	37	,	,	PUNCT
ftr-368	606	38	a	a	DET
ftr-368	606	39	right	right	NOUN
ftr-368	606	40	to	to	PART
ftr-368	606	41	participate	participate	VERB
ftr-368	606	42	in	in	ADP
ftr-368	606	43	an	an	DET
ftr-368	606	44	expansion	expansion	NOUN
ftr-368	606	45	draft	draft	NOUN
ftr-368	606	46	and	and	CCONJ
ftr-368	606	47	acquire	acquire	VERB
ftr-368	606	48	42	42	NUM
ftr-368	606	49	veteran	veteran	NOUN
ftr-368	606	50	player	player	NOUN
ftr-368	606	51	contracts	contract	NOUN
ftr-368	606	52	,	,	PUNCT
ftr-368	606	53	and	and	CCONJ
ftr-368	606	54	the	the	DET
ftr-368	606	55	right	right	NOUN
ftr-368	606	56	to	to	PART
ftr-368	606	57	be	be	AUX
ftr-368	606	58	the	the	DET
ftr-368	606	59	sole	sole	ADJ
ftr-368	606	60	nfl	nfl	PROPN
ftr-368	606	61	team	team	NOUN
ftr-368	606	62	within	within	ADP
ftr-368	606	63	a	a	DET
ftr-368	606	64	75	75	NUM
ftr-368	606	65	-	-	PUNCT
ftr-368	606	66	mile	mile	NOUN
ftr-368	606	67	radius.89	radius.89	NOUN
ftr-368	606	68	on	on	ADP
ftr-368	606	69	its	its	PRON
ftr-368	606	70	tax	tax	NOUN
ftr-368	606	71	return	return	NOUN
ftr-368	606	72	,	,	PUNCT
ftr-368	606	73	the	the	DET
ftr-368	606	74	taxpayer	taxpayer	NOUN
ftr-368	606	75	reported	report	VERB
ftr-368	606	76	the	the	DET
ftr-368	606	77	cost	cost	NOUN
ftr-368	606	78	of	of	ADP
ftr-368	606	79	the	the	DET
ftr-368	606	80	player	player	NOUN
ftr-368	606	81	contracts	contract	VERB
ftr-368	606	82	as	as	ADP
ftr-368	606	83	$	$	SYM
ftr-368	606	84	7.7	7.7	NUM
ftr-368	606	85	million	million	NUM
ftr-368	606	86	(	(	PUNCT
ftr-368	606	87	91	91	NUM
ftr-368	606	88	%	%	NOUN
ftr-368	606	89	of	of	ADP
ftr-368	606	90	the	the	DET
ftr-368	606	91	purchase	purchase	NOUN
ftr-368	606	92	price	price	NOUN
ftr-368	606	93	)	)	PUNCT
ftr-368	606	94	,	,	PUNCT
ftr-368	606	95	and	and	CCONJ
ftr-368	606	96	claimed	claim	VERB
ftr-368	606	97	sizeable	sizeable	ADJ
ftr-368	606	98	depreciation	depreciation	NOUN
ftr-368	606	99	deductions	deduction	NOUN
ftr-368	606	100	accordingly	accordingly	ADV
ftr-368	606	101	.	.	PUNCT
ftr-368	607	1	the	the	DET
ftr-368	607	2	momentous	momentous	ADJ
ftr-368	607	3	nature	nature	NOUN
ftr-368	607	4	of	of	ADP
ftr-368	607	5	the	the	DET
ftr-368	607	6	laird	laird	PROPN
ftr-368	607	7	case	case	NOUN
ftr-368	607	8	is	be	AUX
ftr-368	607	9	evidenced	evidence	VERB
ftr-368	607	10	by	by	ADP
ftr-368	607	11	the	the	DET
ftr-368	607	12	fact	fact	NOUN
ftr-368	607	13	that	that	SCONJ
ftr-368	607	14	the	the	DET
ftr-368	607	15	irs	irs	PROPN
ftr-368	607	16	held	hold	VERB
ftr-368	607	17	approximately	approximately	ADV
ftr-368	607	18	130	130	NUM
ftr-368	607	19	cases	case	NOUN
ftr-368	607	20	in	in	ADP
ftr-368	607	21	abeyance	abeyance	NOUN
ftr-368	607	22	pending	pende	VERB
ftr-368	607	23	the	the	DET
ftr-368	607	24	district	district	NOUN
ftr-368	607	25	84	84	NUM
ftr-368	607	26	.	.	PUNCT
ftr-368	608	1	zorn	zorn	PROPN
ftr-368	608	2	,	,	PUNCT
ftr-368	608	3	supra	supra	PROPN
ftr-368	608	4	note	note	NOUN
ftr-368	608	5	75	75	NUM
ftr-368	608	6	,	,	PUNCT
ftr-368	608	7	at	at	ADP
ftr-368	608	8	345	345	NUM
ftr-368	608	9	,	,	PUNCT
ftr-368	608	10	351	351	NUM
ftr-368	608	11	.	.	NOUN
ftr-368	608	12	85	85	NUM
ftr-368	608	13	.	.	PUNCT
ftr-368	609	1	i	i	PRON
ftr-368	609	2	d.	d.	PROPN
ftr-368	609	3	at	at	ADP
ftr-368	609	4	351	351	NUM
ftr-368	609	5	n.	n.	NOUN
ftr-368	609	6	49	49	NUM
ftr-368	609	7	.	.	PUNCT
ftr-368	610	1	see	see	VERB
ftr-368	610	2	also	also	ADV
ftr-368	610	3	steven	steven	PROPN
ftr-368	610	4	braun	braun	PROPN
ftr-368	610	5	&	&	CCONJ
ftr-368	610	6	michael	michael	PROPN
ftr-368	610	7	pusey	pusey	PROPN
ftr-368	610	8	,	,	PUNCT
ftr-368	610	9	taxation	taxation	NOUN
ftr-368	610	10	of	of	ADP
ftr-368	610	11	professional	professional	ADJ
ftr-368	610	12	sports	sport	NOUN
ftr-368	610	13	teams	team	NOUN
ftr-368	610	14	,	,	PUNCT
ftr-368	610	15	7	7	NUM
ftr-368	610	16	tax	tax	NOUN
ftr-368	610	17	adviser	adviser	NOUN
ftr-368	610	18	196	196	NUM
ftr-368	610	19	(	(	PUNCT
ftr-368	610	20	1976	1976	NUM
ftr-368	610	21	)	)	PUNCT
ftr-368	610	22	(	(	PUNCT
ftr-368	610	23	pointing	point	VERB
ftr-368	610	24	out	out	ADP
ftr-368	610	25	that	that	SCONJ
ftr-368	610	26	the	the	DET
ftr-368	610	27	ability	ability	NOUN
ftr-368	610	28	to	to	PART
ftr-368	610	29	amortize	amortize	VERB
ftr-368	610	30	player	player	NOUN
ftr-368	610	31	contracts	contract	NOUN
ftr-368	610	32	(	(	PUNCT
ftr-368	610	33	at	at	ADP
ftr-368	610	34	least	least	ADJ
ftr-368	610	35	as	as	ADP
ftr-368	610	36	of	of	ADP
ftr-368	610	37	1976	1976	NUM
ftr-368	610	38	)	)	PUNCT
ftr-368	610	39	is	be	AUX
ftr-368	610	40	the	the	DET
ftr-368	610	41	most	most	ADV
ftr-368	610	42	significant	significant	ADJ
ftr-368	610	43	tax	tax	NOUN
ftr-368	610	44	aspect	aspect	NOUN
ftr-368	610	45	of	of	ADP
ftr-368	610	46	sports	sport	NOUN
ftr-368	610	47	franchise	franchise	NOUN
ftr-368	610	48	ownership	ownership	NOUN
ftr-368	610	49	)	)	PUNCT
ftr-368	610	50	.	.	PUNCT
ftr-368	611	1	86	86	NUM
ftr-368	611	2	.	.	PUNCT
ftr-368	612	1	zorn	zorn	PROPN
ftr-368	612	2	,	,	PUNCT
ftr-368	612	3	supra	supra	PROPN
ftr-368	612	4	note	note	NOUN
ftr-368	612	5	75	75	NUM
ftr-368	612	6	,	,	PUNCT
ftr-368	612	7	at	at	ADP
ftr-368	612	8	351	351	NUM
ftr-368	612	9	(	(	PUNCT
ftr-368	612	10	citing	cite	VERB
ftr-368	612	11	richard	richard	PROPN
ftr-368	612	12	a.	a.	PROPN
ftr-368	612	13	koch	koch	PROPN
ftr-368	612	14	,	,	PUNCT
ftr-368	612	15	note	note	VERB
ftr-368	612	16	,	,	PUNCT
ftr-368	613	1	the	the	DET
ftr-368	613	2	professional	professional	ADJ
ftr-368	613	3	sports	sport	NOUN
ftr-368	613	4	team	team	NOUN
ftr-368	613	5	as	as	ADP
ftr-368	613	6	a	a	DET
ftr-368	613	7	tax	tax	NOUN
ftr-368	613	8	shelter	shelter	NOUN
ftr-368	613	9	–	–	PUNCT
ftr-368	613	10	a	a	DET
ftr-368	613	11	case	case	NOUN
ftr-368	613	12	study	study	NOUN
ftr-368	613	13	:	:	PUNCT
ftr-368	613	14	the	the	DET
ftr-368	613	15	utah	utah	PROPN
ftr-368	613	16	stars	star	NOUN
ftr-368	613	17	,	,	PUNCT
ftr-368	613	18	1974	1974	NUM
ftr-368	613	19	utah	utah	PROPN
ftr-368	613	20	l.	l.	PROPN
ftr-368	613	21	rev	rev	PROPN
ftr-368	613	22	.	.	PROPN
ftr-368	613	23	556	556	NUM
ftr-368	613	24	(	(	PUNCT
ftr-368	613	25	1974	1974	NUM
ftr-368	613	26	)	)	PUNCT
ftr-368	613	27	)	)	PUNCT
ftr-368	613	28	.	.	PUNCT
ftr-368	614	1	87	87	NUM
ftr-368	614	2	.	.	PUNCT
ftr-368	615	1	i	i	PRON
ftr-368	615	2	d.	d.	VERB
ftr-368	615	3	the	the	DET
ftr-368	615	4	“	"	PUNCT
ftr-368	615	5	tax	tax	NOUN
ftr-368	615	6	shelter	shelter	NOUN
ftr-368	615	7	”	"	PUNCT
ftr-368	615	8	nature	nature	NOUN
ftr-368	615	9	of	of	ADP
ftr-368	615	10	the	the	DET
ftr-368	615	11	player	player	NOUN
ftr-368	615	12	contract	contract	NOUN
ftr-368	615	13	amortization	amortization	NOUN
ftr-368	615	14	allowance	allowance	NOUN
ftr-368	615	15	is	be	AUX
ftr-368	615	16	discussed	discuss	VERB
ftr-368	615	17	infra	infra	NOUN
ftr-368	615	18	part	part	NOUN
ftr-368	615	19	iii.a.2	iii.a.2	PROPN
ftr-368	615	20	.	.	PUNCT
ftr-368	616	1	88	88	NUM
ftr-368	616	2	.	.	X
ftr-368	616	3	391	391	NUM
ftr-368	616	4	f.	f.	PROPN
ftr-368	616	5	supp	supp	PROPN
ftr-368	616	6	.	.	PUNCT
ftr-368	617	1	656	656	NUM
ftr-368	617	2	(	(	PUNCT
ftr-368	617	3	n.d	n.d	PROPN
ftr-368	617	4	.	.	PROPN
ftr-368	617	5	ga	ga	PROPN
ftr-368	617	6	.	.	PROPN
ftr-368	617	7	1975	1975	NUM
ftr-368	617	8	)	)	PUNCT
ftr-368	617	9	,	,	PUNCT
ftr-368	617	10	aff’d	aff’d	VERB
ftr-368	617	11	556	556	NUM
ftr-368	617	12	f.2d	f.2d	NOUN
ftr-368	617	13	1224	1224	NUM
ftr-368	617	14	(	(	PUNCT
ftr-368	617	15	5th	5th	ADJ
ftr-368	617	16	cir	cir	NOUN
ftr-368	617	17	.	.	PUNCT
ftr-368	617	18	1977	1977	NUM
ftr-368	617	19	)	)	PUNCT
ftr-368	617	20	.	.	PUNCT
ftr-368	618	1	89	89	NUM
ftr-368	618	2	.	.	PUNCT
ftr-368	619	1	i	i	PRON
ftr-368	619	2	d.	d.	PROPN
ftr-368	619	3	at	at	ADP
ftr-368	619	4	659	659	NUM
ftr-368	619	5	.	.	NUM
ftr-368	619	6	190	190	NUM
ftr-368	619	7	florida	florida	PROPN
ftr-368	619	8	tax	tax	NOUN
ftr-368	619	9	review	review	NOUN
ftr-368	620	1	[	[	X
ftr-368	620	2	vol	vol	NOUN
ftr-368	620	3	.	.	PUNCT
ftr-368	621	1	9:3	9:3	NUM
ftr-368	622	1	court	court	PROPN
ftr-368	622	2	’s	’s	PART
ftr-368	622	3	decision.90	decision.90	NOUN
ftr-368	622	4	clearly	clearly	ADV
ftr-368	622	5	troubled	trouble	VERB
ftr-368	622	6	by	by	ADP
ftr-368	622	7	the	the	DET
ftr-368	622	8	zeal	zeal	NOUN
ftr-368	622	9	with	with	ADP
ftr-368	622	10	which	which	PRON
ftr-368	622	11	sports	sport	NOUN
ftr-368	622	12	franchises	franchise	NOUN
ftr-368	622	13	were	be	AUX
ftr-368	622	14	writing	write	VERB
ftr-368	622	15	off	off	ADP
ftr-368	622	16	their	their	PRON
ftr-368	622	17	intangible	intangible	ADJ
ftr-368	622	18	assets	asset	NOUN
ftr-368	622	19	,	,	PUNCT
ftr-368	622	20	the	the	DET
ftr-368	622	21	government	government	NOUN
ftr-368	622	22	’s	’s	PART
ftr-368	622	23	stance	stance	NOUN
ftr-368	622	24	was	be	AUX
ftr-368	622	25	that	that	SCONJ
ftr-368	622	26	it	it	PRON
ftr-368	622	27	would	would	AUX
ftr-368	622	28	“	"	PUNCT
ftr-368	622	29	no	no	ADV
ftr-368	622	30	longer	long	ADV
ftr-368	622	31	accept	accept	VERB
ftr-368	622	32	the	the	DET
ftr-368	622	33	arbitrary	arbitrary	ADJ
ftr-368	622	34	valuations	valuation	NOUN
ftr-368	622	35	placed	place	VERB
ftr-368	622	36	on	on	ADP
ftr-368	622	37	player	player	NOUN
ftr-368	622	38	contracts	contract	NOUN
ftr-368	622	39	for	for	ADP
ftr-368	622	40	depreciation	depreciation	NOUN
ftr-368	622	41	purposes	purpose	NOUN
ftr-368	622	42	.	.	PUNCT
ftr-368	623	1	”91	”91	NOUN
ftr-368	623	2	after	after	ADP
ftr-368	623	3	hearing	hear	VERB
ftr-368	623	4	expert	expert	NOUN
ftr-368	623	5	witnesses	witness	NOUN
ftr-368	623	6	describe	describe	VERB
ftr-368	623	7	,	,	PUNCT
ftr-368	623	8	in	in	ADP
ftr-368	623	9	great	great	ADJ
ftr-368	623	10	detail	detail	NOUN
ftr-368	623	11	,	,	PUNCT
ftr-368	623	12	the	the	DET
ftr-368	623	13	proper	proper	ADJ
ftr-368	623	14	method	method	NOUN
ftr-368	623	15	of	of	ADP
ftr-368	623	16	valuating	valuate	VERB
ftr-368	623	17	each	each	PRON
ftr-368	623	18	of	of	ADP
ftr-368	623	19	the	the	DET
ftr-368	623	20	player	player	NOUN
ftr-368	623	21	contracts	contract	NOUN
ftr-368	623	22	,	,	PUNCT
ftr-368	623	23	the	the	DET
ftr-368	623	24	court	court	NOUN
ftr-368	623	25	in	in	ADP
ftr-368	623	26	laird	laird	PROPN
ftr-368	623	27	disallowed	disallow	VERB
ftr-368	623	28	the	the	DET
ftr-368	623	29	taxpayer	taxpayer	NOUN
ftr-368	623	30	’s	’s	PART
ftr-368	623	31	allocation	allocation	NOUN
ftr-368	623	32	and	and	CCONJ
ftr-368	623	33	concluded	conclude	VERB
ftr-368	623	34	that	that	SCONJ
ftr-368	623	35	a	a	DET
ftr-368	623	36	significant	significant	ADJ
ftr-368	623	37	portion	portion	NOUN
ftr-368	623	38	of	of	ADP
ftr-368	623	39	the	the	DET
ftr-368	623	40	purchase	purchase	NOUN
ftr-368	623	41	price	price	NOUN
ftr-368	623	42	was	be	AUX
ftr-368	623	43	allocable	allocable	ADJ
ftr-368	623	44	to	to	ADP
ftr-368	623	45	the	the	DET
ftr-368	623	46	present	present	ADJ
ftr-368	623	47	value	value	NOUN
ftr-368	623	48	of	of	ADP
ftr-368	623	49	the	the	DET
ftr-368	623	50	(	(	PUNCT
ftr-368	623	51	nonamortizable	nonamortizable	ADJ
ftr-368	623	52	)	)	PUNCT
ftr-368	623	53	league	league	NOUN
ftr-368	623	54	-	-	PUNCT
ftr-368	623	55	wide	wide	ADJ
ftr-368	623	56	television	television	NOUN
ftr-368	623	57	rights	right	NOUN
ftr-368	623	58	.	.	PUNCT
ftr-368	624	1	specifically	specifically	ADV
ftr-368	624	2	,	,	PUNCT
ftr-368	624	3	in	in	ADP
ftr-368	624	4	reducing	reduce	VERB
ftr-368	624	5	the	the	DET
ftr-368	624	6	amortizable	amortizable	ADJ
ftr-368	624	7	basis	basis	NOUN
ftr-368	624	8	of	of	ADP
ftr-368	624	9	the	the	DET
ftr-368	624	10	player	player	NOUN
ftr-368	624	11	contracts	contract	VERB
ftr-368	624	12	to	to	ADP
ftr-368	624	13	$	$	SYM
ftr-368	624	14	3.03	3.03	NUM
ftr-368	624	15	million	million	NUM
ftr-368	624	16	,	,	PUNCT
ftr-368	624	17	the	the	DET
ftr-368	624	18	court	court	NOUN
ftr-368	624	19	ruled	rule	VERB
ftr-368	624	20	that	that	SCONJ
ftr-368	624	21	“	"	PUNCT
ftr-368	624	22	the	the	DET
ftr-368	624	23	allocation	allocation	NOUN
ftr-368	624	24	of	of	ADP
ftr-368	624	25	the	the	DET
ftr-368	624	26	entire	entire	ADJ
ftr-368	624	27	amount	amount	NOUN
ftr-368	624	28	of	of	ADP
ftr-368	624	29	the	the	DET
ftr-368	624	30	purchase	purchase	NOUN
ftr-368	624	31	price	price	NOUN
ftr-368	624	32	to	to	ADP
ftr-368	624	33	player	player	NOUN
ftr-368	624	34	contracts	contract	NOUN
ftr-368	624	35	and	and	CCONJ
ftr-368	624	36	nothing	nothing	PRON
ftr-368	624	37	to	to	ADP
ftr-368	624	38	the	the	DET
ftr-368	624	39	extraordinarily	extraordinarily	ADV
ftr-368	624	40	valuable	valuable	ADJ
ftr-368	624	41	television	television	NOUN
ftr-368	624	42	rights	right	NOUN
ftr-368	624	43	which	which	PRON
ftr-368	624	44	also	also	ADV
ftr-368	624	45	were	be	AUX
ftr-368	624	46	owned	own	VERB
ftr-368	624	47	by	by	ADP
ftr-368	624	48	and	and	CCONJ
ftr-368	624	49	acquired	acquire	VERB
ftr-368	624	50	from	from	ADP
ftr-368	624	51	the	the	DET
ftr-368	624	52	member	member	NOUN
ftr-368	624	53	teams	team	NOUN
ftr-368	624	54	in	in	ADP
ftr-368	624	55	the	the	DET
ftr-368	624	56	same	same	ADJ
ftr-368	624	57	transaction	transaction	NOUN
ftr-368	624	58	”	"	PUNCT
ftr-368	624	59	did	do	AUX
ftr-368	624	60	not	not	PART
ftr-368	624	61	comport	comport	VERB
ftr-368	624	62	with	with	ADP
ftr-368	624	63	“	"	PUNCT
ftr-368	624	64	the	the	DET
ftr-368	624	65	principles	principle	NOUN
ftr-368	624	66	of	of	ADP
ftr-368	624	67	economic	economic	ADJ
ftr-368	624	68	reality	reality	NOUN
ftr-368	624	69	.	.	PUNCT
ftr-368	625	1	”92	”92	VERB
ftr-368	625	2	the	the	DET
ftr-368	625	3	tax	tax	NOUN
ftr-368	625	4	treatment	treatment	NOUN
ftr-368	625	5	of	of	ADP
ftr-368	625	6	transferred	transfer	VERB
ftr-368	625	7	franchises	franchise	NOUN
ftr-368	625	8	(	(	PUNCT
ftr-368	625	9	as	as	SCONJ
ftr-368	625	10	opposed	oppose	VERB
ftr-368	625	11	to	to	ADP
ftr-368	625	12	the	the	DET
ftr-368	625	13	expansion	expansion	NOUN
ftr-368	625	14	teams	team	NOUN
ftr-368	625	15	at	at	ADP
ftr-368	625	16	issue	issue	NOUN
ftr-368	625	17	in	in	ADP
ftr-368	625	18	laird	laird	PROPN
ftr-368	625	19	and	and	CCONJ
ftr-368	625	20	first	first	ADJ
ftr-368	625	21	northwest	northwest	NOUN
ftr-368	625	22	)	)	PUNCT
ftr-368	625	23	was	be	AUX
ftr-368	625	24	addressed	address	VERB
ftr-368	625	25	in	in	ADP
ftr-368	625	26	selig	selig	PROPN
ftr-368	625	27	v.	v.	PROPN
ftr-368	625	28	united	united	PROPN
ftr-368	625	29	states93	states93	PROPN
ftr-368	625	30	a	a	DET
ftr-368	625	31	case	case	NOUN
ftr-368	625	32	dealing	deal	VERB
ftr-368	625	33	with	with	ADP
ftr-368	625	34	the	the	DET
ftr-368	625	35	1970	1970	NUM
ftr-368	625	36	purchase	purchase	NOUN
ftr-368	625	37	of	of	ADP
ftr-368	625	38	the	the	DET
ftr-368	625	39	seattle	seattle	PROPN
ftr-368	625	40	pilots	pilots	PROPN
ftr-368	625	41	,	,	PUNCT
ftr-368	625	42	an	an	DET
ftr-368	625	43	american	american	PROPN
ftr-368	625	44	league	league	PROPN
ftr-368	625	45	baseball	baseball	NOUN
ftr-368	625	46	team	team	NOUN
ftr-368	625	47	that	that	PRON
ftr-368	625	48	was	be	AUX
ftr-368	625	49	ultimately	ultimately	ADV
ftr-368	625	50	moved	move	VERB
ftr-368	625	51	to	to	ADP
ftr-368	625	52	milwaukee	milwaukee	PROPN
ftr-368	625	53	as	as	ADP
ftr-368	625	54	the	the	DET
ftr-368	625	55	brewers	brewer	NOUN
ftr-368	625	56	.	.	PUNCT
ftr-368	626	1	the	the	DET
ftr-368	626	2	syndicate	syndicate	NOUN
ftr-368	626	3	of	of	ADP
ftr-368	626	4	purchasers	purchaser	NOUN
ftr-368	626	5	,	,	PUNCT
ftr-368	626	6	led	lead	VERB
ftr-368	626	7	by	by	ADP
ftr-368	626	8	allan	allan	PROPN
ftr-368	626	9	‘	'	PUNCT
ftr-368	626	10	bud	bud	ADJ
ftr-368	626	11	’	'	PUNCT
ftr-368	626	12	selig	selig	PROPN
ftr-368	626	13	,	,	PUNCT
ftr-368	626	14	allocated	allocate	VERB
ftr-368	626	15	$	$	SYM
ftr-368	626	16	10.2	10.2	NUM
ftr-368	626	17	million	million	NUM
ftr-368	626	18	of	of	ADP
ftr-368	626	19	the	the	DET
ftr-368	626	20	$	$	SYM
ftr-368	626	21	10.8	10.8	NUM
ftr-368	626	22	million	million	NUM
ftr-368	626	23	purchase	purchase	NOUN
ftr-368	626	24	price	price	NOUN
ftr-368	626	25	to	to	ADP
ftr-368	626	26	the	the	DET
ftr-368	626	27	major	major	ADJ
ftr-368	626	28	league	league	NOUN
ftr-368	626	29	and	and	CCONJ
ftr-368	626	30	minor	minor	ADJ
ftr-368	626	31	league	league	NOUN
ftr-368	626	32	player	player	NOUN
ftr-368	626	33	contracts	contract	NOUN
ftr-368	626	34	acquired	acquire	VERB
ftr-368	626	35	along	along	ADP
ftr-368	626	36	with	with	ADP
ftr-368	626	37	the	the	DET
ftr-368	626	38	team.94	team.94	NOUN
ftr-368	626	39	the	the	DET
ftr-368	626	40	district	district	NOUN
ftr-368	626	41	court	court	NOUN
ftr-368	626	42	heard	hear	VERB
ftr-368	626	43	the	the	DET
ftr-368	626	44	testimony	testimony	NOUN
ftr-368	626	45	of	of	ADP
ftr-368	626	46	appraisers	appraiser	NOUN
ftr-368	626	47	on	on	ADP
ftr-368	626	48	both	both	DET
ftr-368	626	49	sides	side	NOUN
ftr-368	626	50	and	and	CCONJ
ftr-368	626	51	concluded	conclude	VERB
ftr-368	626	52	that	that	SCONJ
ftr-368	626	53	selig	selig	PROPN
ftr-368	626	54	’s	’s	PART
ftr-368	626	55	appraisers	appraiser	NOUN
ftr-368	626	56	had	have	AUX
ftr-368	626	57	offered	offer	VERB
ftr-368	626	58	the	the	DET
ftr-368	626	59	more	more	ADV
ftr-368	626	60	convincing	convincing	ADJ
ftr-368	626	61	valuations	valuation	NOUN
ftr-368	626	62	.	.	PUNCT
ftr-368	627	1	interestingly	interestingly	ADV
ftr-368	627	2	,	,	PUNCT
ftr-368	627	3	the	the	DET
ftr-368	627	4	court	court	NOUN
ftr-368	627	5	suggested	suggest	VERB
ftr-368	627	6	that	that	SCONJ
ftr-368	627	7	the	the	DET
ftr-368	627	8	small	small	ADJ
ftr-368	627	9	size	size	NOUN
ftr-368	627	10	of	of	ADP
ftr-368	627	11	the	the	DET
ftr-368	627	12	milwaukee	milwaukee	PROPN
ftr-368	627	13	market	market	NOUN
ftr-368	627	14	supported	support	VERB
ftr-368	627	15	the	the	DET
ftr-368	627	16	modest	modest	ADJ
ftr-368	627	17	franchise	franchise	NOUN
ftr-368	627	18	allocation	allocation	NOUN
ftr-368	627	19	(	(	PUNCT
ftr-368	627	20	“	"	PUNCT
ftr-368	627	21	the	the	DET
ftr-368	627	22	right	right	NOUN
ftr-368	627	23	to	to	PART
ftr-368	627	24	play	play	VERB
ftr-368	627	25	baseball	baseball	NOUN
ftr-368	627	26	in	in	ADP
ftr-368	627	27	milwaukee	milwaukee	PROPN
ftr-368	627	28	is	be	AUX
ftr-368	627	29	not	not	PART
ftr-368	627	30	worth	worth	ADJ
ftr-368	627	31	much	much	ADV
ftr-368	627	32	;	;	PUNCT
ftr-368	627	33	everyone	everyone	PRON
ftr-368	627	34	agrees	agree	VERB
ftr-368	627	35	on	on	ADP
ftr-368	627	36	that”95	that”95	NOUN
ftr-368	627	37	)	)	PUNCT
ftr-368	627	38	.	.	PUNCT
ftr-368	628	1	the	the	DET
ftr-368	628	2	seventh	seventh	ADJ
ftr-368	628	3	circuit	circuit	NOUN
ftr-368	628	4	affirmed	affirm	VERB
ftr-368	628	5	the	the	DET
ftr-368	628	6	district	district	NOUN
ftr-368	628	7	court	court	NOUN
ftr-368	628	8	in	in	ADP
ftr-368	628	9	selig	selig	PROPN
ftr-368	628	10	in	in	ADP
ftr-368	628	11	what	what	PRON
ftr-368	628	12	reads	read	VERB
ftr-368	628	13	more	more	ADV
ftr-368	628	14	90	90	NUM
ftr-368	628	15	.	.	PUNCT
ftr-368	629	1	s.	s.	PROPN
ftr-368	629	2	barksdale	barksdale	PROPN
ftr-368	629	3	penick	penick	PROPN
ftr-368	629	4	,	,	PUNCT
ftr-368	629	5	the	the	DET
ftr-368	629	6	selig	selig	PROPN
ftr-368	629	7	case	case	NOUN
ftr-368	629	8	and	and	CCONJ
ftr-368	629	9	amortization	amortization	NOUN
ftr-368	629	10	of	of	ADP
ftr-368	629	11	player	player	NOUN
ftr-368	629	12	contracts	contract	NOUN
ftr-368	629	13	:	:	PUNCT
ftr-368	629	14	baseball	baseball	NOUN
ftr-368	629	15	continues	continue	VERB
ftr-368	629	16	its	its	PRON
ftr-368	629	17	winning	win	VERB
ftr-368	629	18	ways	way	NOUN
ftr-368	629	19	,	,	PUNCT
ftr-368	629	20	6	6	NUM
ftr-368	629	21	comm	comm	NOUN
ftr-368	629	22	.	.	PUNCT
ftr-368	630	1	ent	ent	PROPN
ftr-368	630	2	.	.	PUNCT
ftr-368	631	1	l.	l.	PROPN
ftr-368	631	2	j.	j.	PROPN
ftr-368	631	3	423	423	PROPN
ftr-368	631	4	,	,	PUNCT
ftr-368	631	5	430	430	NUM
ftr-368	631	6	(	(	PUNCT
ftr-368	631	7	1984	1984	NUM
ftr-368	631	8	)	)	PUNCT
ftr-368	631	9	.	.	PUNCT
ftr-368	632	1	the	the	DET
ftr-368	632	2	commissioner	commissioner	NOUN
ftr-368	632	3	testified	testify	VERB
ftr-368	632	4	that	that	SCONJ
ftr-368	632	5	these	these	DET
ftr-368	632	6	cases	case	NOUN
ftr-368	632	7	involved	involve	VERB
ftr-368	632	8	“	"	PUNCT
ftr-368	632	9	millions	million	NOUN
ftr-368	632	10	of	of	ADP
ftr-368	632	11	dollars	dollar	NOUN
ftr-368	632	12	in	in	ADP
ftr-368	632	13	additional	additional	ADJ
ftr-368	632	14	taxes	taxis	NOUN
ftr-368	632	15	.	.	PUNCT
ftr-368	632	16	”	"	PUNCT
ftr-368	633	1	inquiry	inquiry	NOUN
ftr-368	633	2	into	into	ADP
ftr-368	633	3	professional	professional	ADJ
ftr-368	633	4	sports	sport	NOUN
ftr-368	633	5	before	before	ADP
ftr-368	633	6	the	the	DET
ftr-368	633	7	house	house	PROPN
ftr-368	633	8	select	select	PROPN
ftr-368	633	9	committee	committee	PROPN
ftr-368	633	10	on	on	ADP
ftr-368	633	11	professional	professional	ADJ
ftr-368	633	12	sports	sport	NOUN
ftr-368	633	13	,	,	PUNCT
ftr-368	633	14	94th	94th	ADJ
ftr-368	633	15	cong	cong	NOUN
ftr-368	633	16	.	.	PROPN
ftr-368	634	1	,	,	PUNCT
ftr-368	634	2	270	270	NUM
ftr-368	634	3	(	(	PUNCT
ftr-368	634	4	2d	2d	NUM
ftr-368	634	5	sess	sess	NOUN
ftr-368	634	6	.	.	PUNCT
ftr-368	635	1	1976	1976	NUM
ftr-368	635	2	)	)	PUNCT
ftr-368	635	3	.	.	PUNCT
ftr-368	636	1	91	91	NUM
ftr-368	636	2	.	.	PUNCT
ftr-368	637	1	weill	weill	NOUN
ftr-368	637	2	,	,	PUNCT
ftr-368	637	3	depreciation	depreciation	NOUN
ftr-368	637	4	of	of	ADP
ftr-368	637	5	player	player	NOUN
ftr-368	637	6	contracts	contract	NOUN
ftr-368	637	7	–	–	PUNCT
ftr-368	637	8	the	the	DET
ftr-368	637	9	government	government	NOUN
ftr-368	637	10	is	be	AUX
ftr-368	637	11	ahead	ahead	ADV
ftr-368	637	12	at	at	ADP
ftr-368	637	13	the	the	DET
ftr-368	637	14	half	half	NOUN
ftr-368	637	15	,	,	PUNCT
ftr-368	637	16	53	53	NUM
ftr-368	637	17	taxes	taxis	NOUN
ftr-368	637	18	581	581	NUM
ftr-368	637	19	,	,	PUNCT
ftr-368	637	20	584	584	NUM
ftr-368	637	21	(	(	PUNCT
ftr-368	637	22	1975	1975	NUM
ftr-368	637	23	)	)	PUNCT
ftr-368	637	24	.	.	PUNCT
ftr-368	638	1	92	92	NUM
ftr-368	638	2	.	.	PUNCT
ftr-368	638	3	laird	laird	PROPN
ftr-368	638	4	,	,	PUNCT
ftr-368	638	5	supra	supra	PROPN
ftr-368	638	6	note	note	PROPN
ftr-368	638	7	88	88	NUM
ftr-368	638	8	,	,	PUNCT
ftr-368	638	9	at	at	ADP
ftr-368	638	10	659	659	NUM
ftr-368	638	11	,	,	PUNCT
ftr-368	638	12	669	669	NUM
ftr-368	638	13	.	.	PUNCT
ftr-368	639	1	in	in	ADP
ftr-368	639	2	a	a	DET
ftr-368	639	3	similar	similar	ADJ
ftr-368	639	4	case	case	NOUN
ftr-368	639	5	,	,	PUNCT
ftr-368	639	6	first	first	ADJ
ftr-368	639	7	northwest	northwest	NOUN
ftr-368	639	8	industries	industry	NOUN
ftr-368	639	9	of	of	ADP
ftr-368	639	10	america	america	PROPN
ftr-368	639	11	,	,	PUNCT
ftr-368	639	12	inc	inc	PROPN
ftr-368	639	13	.	.	PROPN
ftr-368	639	14	v.	v.	PROPN
ftr-368	639	15	commissioner	commissioner	PROPN
ftr-368	639	16	,	,	PUNCT
ftr-368	639	17	70	70	NUM
ftr-368	639	18	t.c	t.c	PROPN
ftr-368	639	19	.	.	PROPN
ftr-368	639	20	817	817	NUM
ftr-368	639	21	(	(	PUNCT
ftr-368	639	22	1978	1978	NUM
ftr-368	639	23	)	)	PUNCT
ftr-368	639	24	,	,	PUNCT
ftr-368	639	25	rev’d	rev’d	NOUN
ftr-368	639	26	and	and	CCONJ
ftr-368	639	27	remanded	remand	VERB
ftr-368	639	28	on	on	ADP
ftr-368	639	29	other	other	ADJ
ftr-368	639	30	grounds	ground	NOUN
ftr-368	639	31	,	,	PUNCT
ftr-368	639	32	649	649	NUM
ftr-368	639	33	f.2d	f.2d	NOUN
ftr-368	639	34	707	707	NUM
ftr-368	639	35	(	(	PUNCT
ftr-368	639	36	9th	9th	ADJ
ftr-368	639	37	cir	cir	NOUN
ftr-368	639	38	.	.	PROPN
ftr-368	639	39	1981	1981	NUM
ftr-368	639	40	)	)	PUNCT
ftr-368	639	41	(	(	PUNCT
ftr-368	639	42	“	"	PUNCT
ftr-368	639	43	first	first	ADJ
ftr-368	639	44	northwest	northwest	NOUN
ftr-368	639	45	”	"	PUNCT
ftr-368	639	46	)	)	PUNCT
ftr-368	639	47	,	,	PUNCT
ftr-368	639	48	the	the	DET
ftr-368	639	49	taxpayer	taxpayer	NOUN
ftr-368	639	50	was	be	AUX
ftr-368	639	51	the	the	DET
ftr-368	639	52	purchaser	purchaser	NOUN
ftr-368	639	53	of	of	ADP
ftr-368	639	54	the	the	DET
ftr-368	639	55	seattle	seattle	PROPN
ftr-368	639	56	supersonics	supersonic	NOUN
ftr-368	639	57	of	of	ADP
ftr-368	639	58	the	the	DET
ftr-368	639	59	national	national	PROPN
ftr-368	639	60	basketball	basketball	NOUN
ftr-368	639	61	association	association	PROPN
ftr-368	639	62	(	(	PUNCT
ftr-368	639	63	“	"	PUNCT
ftr-368	639	64	nba	nba	PROPN
ftr-368	639	65	”	"	PUNCT
ftr-368	639	66	)	)	PUNCT
ftr-368	639	67	.	.	PUNCT
ftr-368	640	1	the	the	DET
ftr-368	640	2	tax	tax	NOUN
ftr-368	640	3	court	court	NOUN
ftr-368	640	4	reduced	reduce	VERB
ftr-368	640	5	a	a	DET
ftr-368	640	6	91	91	NUM
ftr-368	640	7	%	%	NOUN
ftr-368	640	8	player	player	NOUN
ftr-368	640	9	contract	contract	NOUN
ftr-368	640	10	allocation	allocation	NOUN
ftr-368	640	11	to	to	ADP
ftr-368	640	12	28.6	28.6	NUM
ftr-368	640	13	%	%	NOUN
ftr-368	640	14	.	.	PUNCT
ftr-368	641	1	93	93	NUM
ftr-368	641	2	.	.	X
ftr-368	642	1	565	565	NUM
ftr-368	642	2	f.	f.	PROPN
ftr-368	642	3	supp	supp	PROPN
ftr-368	642	4	.	.	PUNCT
ftr-368	643	1	524	524	NUM
ftr-368	643	2	(	(	PUNCT
ftr-368	643	3	e.d	e.d	PROPN
ftr-368	643	4	.	.	PROPN
ftr-368	643	5	wis	wis	PROPN
ftr-368	643	6	.	.	PROPN
ftr-368	643	7	1983	1983	NUM
ftr-368	643	8	)	)	PUNCT
ftr-368	643	9	.	.	PUNCT
ftr-368	644	1	94	94	X
ftr-368	644	2	.	.	PUNCT
ftr-368	645	1	i	i	PRON
ftr-368	645	2	d.	d.	PROPN
ftr-368	645	3	at	at	ADP
ftr-368	645	4	525	525	NUM
ftr-368	645	5	.	.	PUNCT
ftr-368	646	1	the	the	DET
ftr-368	646	2	purchasers	purchaser	NOUN
ftr-368	646	3	allocated	allocate	VERB
ftr-368	646	4	only	only	ADV
ftr-368	646	5	$	$	SYM
ftr-368	646	6	500,000	500,000	NUM
ftr-368	646	7	to	to	ADP
ftr-368	646	8	the	the	DET
ftr-368	646	9	franchise	franchise	NOUN
ftr-368	646	10	itself	itself	PRON
ftr-368	646	11	.	.	PUNCT
ftr-368	647	1	95	95	NUM
ftr-368	647	2	.	.	PUNCT
ftr-368	648	1	i	i	PRON
ftr-368	648	2	d.	d.	PROPN
ftr-368	648	3	at	at	ADP
ftr-368	648	4	535	535	NUM
ftr-368	648	5	.	.	PUNCT
ftr-368	648	6	2008	2008	NUM
ftr-368	648	7	]	]	PUNCT
ftr-368	649	1	taxing	tax	VERB
ftr-368	649	2	the	the	DET
ftr-368	649	3	business	business	NOUN
ftr-368	649	4	of	of	ADP
ftr-368	649	5	sports	sport	NOUN
ftr-368	649	6	191	191	NUM
ftr-368	649	7	like	like	ADP
ftr-368	649	8	a	a	DET
ftr-368	649	9	ken	ken	PROPN
ftr-368	649	10	burns	burn	NOUN
ftr-368	649	11	paean	paean	ADJ
ftr-368	649	12	to	to	ADP
ftr-368	649	13	baseball	baseball	NOUN
ftr-368	649	14	than	than	ADP
ftr-368	649	15	a	a	DET
ftr-368	649	16	legal	legal	ADJ
ftr-368	649	17	opinion.96	opinion.96	NOUN
ftr-368	649	18	(	(	PUNCT
ftr-368	649	19	in	in	ADP
ftr-368	649	20	a	a	DET
ftr-368	649	21	strange	strange	ADJ
ftr-368	649	22	twist	twist	NOUN
ftr-368	649	23	of	of	ADP
ftr-368	649	24	irony	irony	NOUN
ftr-368	649	25	,	,	PUNCT
ftr-368	649	26	selig	selig	PROPN
ftr-368	649	27	,	,	PUNCT
ftr-368	649	28	then	then	ADV
ftr-368	649	29	(	(	PUNCT
ftr-368	649	30	and	and	CCONJ
ftr-368	649	31	still	still	ADV
ftr-368	649	32	)	)	PUNCT
ftr-368	649	33	the	the	DET
ftr-368	649	34	commissioner	commissioner	NOUN
ftr-368	649	35	of	of	ADP
ftr-368	649	36	baseball	baseball	NOUN
ftr-368	649	37	,	,	PUNCT
ftr-368	649	38	appointed	appoint	VERB
ftr-368	649	39	a	a	DET
ftr-368	649	40	panel	panel	NOUN
ftr-368	649	41	in	in	ADP
ftr-368	649	42	1999	1999	NUM
ftr-368	649	43	in	in	ADP
ftr-368	649	44	response	response	NOUN
ftr-368	649	45	to	to	ADP
ftr-368	649	46	owners	owner	NOUN
ftr-368	649	47	’	'	PUNCT
ftr-368	649	48	clamoring	clamor	VERB
ftr-368	649	49	about	about	ADP
ftr-368	649	50	the	the	DET
ftr-368	649	51	escalation	escalation	NOUN
ftr-368	649	52	of	of	ADP
ftr-368	649	53	player	player	NOUN
ftr-368	649	54	salaries.)97	salaries.)97	NOUN
ftr-368	649	55	the	the	DET
ftr-368	649	56	selig	selig	PROPN
ftr-368	649	57	case	case	NOUN
ftr-368	649	58	has	have	AUX
ftr-368	649	59	been	be	AUX
ftr-368	649	60	called	call	VERB
ftr-368	649	61	the	the	DET
ftr-368	649	62	“	"	PUNCT
ftr-368	649	63	high	high	ADJ
ftr-368	649	64	water	water	NOUN
ftr-368	649	65	mark	mark	NOUN
ftr-368	649	66	of	of	ADP
ftr-368	649	67	taxpayer	taxpayer	NOUN
ftr-368	649	68	success	success	NOUN
ftr-368	649	69	”	"	PUNCT
ftr-368	649	70	in	in	ADP
ftr-368	649	71	allocating	allocate	VERB
ftr-368	649	72	purchase	purchase	NOUN
ftr-368	649	73	price	price	NOUN
ftr-368	649	74	to	to	ADP
ftr-368	649	75	player	player	NOUN
ftr-368	649	76	contracts.98	contracts.98	PROPN
ftr-368	649	77	indeed	indeed	ADV
ftr-368	649	78	,	,	PUNCT
ftr-368	649	79	the	the	DET
ftr-368	649	80	owners	owner	NOUN
ftr-368	649	81	of	of	ADP
ftr-368	649	82	the	the	DET
ftr-368	649	83	pilots	pilot	NOUN
ftr-368	649	84	were	be	AUX
ftr-368	649	85	able	able	ADJ
ftr-368	649	86	to	to	PART
ftr-368	649	87	write	write	VERB
ftr-368	649	88	off	off	ADP
ftr-368	649	89	nearly	nearly	ADV
ftr-368	649	90	their	their	PRON
ftr-368	649	91	entire	entire	ADJ
ftr-368	649	92	investment	investment	NOUN
ftr-368	649	93	over	over	ADP
ftr-368	649	94	five	five	NUM
ftr-368	649	95	years	year	NOUN
ftr-368	649	96	,	,	PUNCT
ftr-368	649	97	the	the	DET
ftr-368	649	98	approximate	approximate	ADJ
ftr-368	649	99	“	"	PUNCT
ftr-368	649	100	useful	useful	ADJ
ftr-368	649	101	life	life	NOUN
ftr-368	649	102	”	"	PUNCT
ftr-368	649	103	of	of	ADP
ftr-368	649	104	a	a	DET
ftr-368	649	105	baseball	baseball	NOUN
ftr-368	649	106	player	player	NOUN
ftr-368	649	107	at	at	ADP
ftr-368	649	108	the	the	DET
ftr-368	649	109	time	time	NOUN
ftr-368	649	110	.	.	PUNCT
ftr-368	650	1	the	the	DET
ftr-368	650	2	government	government	NOUN
ftr-368	650	3	clearly	clearly	ADV
ftr-368	650	4	found	find	VERB
ftr-368	650	5	the	the	DET
ftr-368	650	6	allocation	allocation	NOUN
ftr-368	650	7	in	in	ADP
ftr-368	650	8	selig	selig	PROPN
ftr-368	650	9	to	to	PART
ftr-368	650	10	be	be	AUX
ftr-368	650	11	abusive	abusive	ADJ
ftr-368	650	12	and	and	CCONJ
ftr-368	650	13	even	even	ADV
ftr-368	650	14	went	go	VERB
ftr-368	650	15	so	so	ADV
ftr-368	650	16	far	far	ADV
ftr-368	650	17	as	as	SCONJ
ftr-368	650	18	to	to	PART
ftr-368	650	19	suggest	suggest	VERB
ftr-368	650	20	that	that	SCONJ
ftr-368	650	21	baseball	baseball	NOUN
ftr-368	650	22	clubs	club	NOUN
ftr-368	650	23	and	and	CCONJ
ftr-368	650	24	their	their	PRON
ftr-368	650	25	tax	tax	NOUN
ftr-368	650	26	lawyers	lawyer	NOUN
ftr-368	650	27	were	be	AUX
ftr-368	650	28	colluding	collude	VERB
ftr-368	650	29	to	to	PART
ftr-368	650	30	establish	establish	VERB
ftr-368	650	31	artificially	artificially	ADV
ftr-368	650	32	high	high	ADJ
ftr-368	650	33	contract	contract	NOUN
ftr-368	650	34	valuations	valuation	NOUN
ftr-368	650	35	in	in	ADP
ftr-368	650	36	a	a	DET
ftr-368	650	37	conspiracy	conspiracy	NOUN
ftr-368	650	38	to	to	PART
ftr-368	650	39	deprive	deprive	VERB
ftr-368	650	40	the	the	DET
ftr-368	650	41	government	government	NOUN
ftr-368	650	42	of	of	ADP
ftr-368	650	43	its	its	PRON
ftr-368	650	44	taxes.99	taxes.99	NOUN
ftr-368	650	45	in	in	ADP
ftr-368	650	46	response	response	NOUN
ftr-368	650	47	to	to	ADP
ftr-368	650	48	cases	case	NOUN
ftr-368	650	49	such	such	ADJ
ftr-368	650	50	as	as	ADP
ftr-368	650	51	selig	selig	PROPN
ftr-368	650	52	,	,	PUNCT
ftr-368	650	53	congress	congress	PROPN
ftr-368	650	54	enacted	enact	VERB
ftr-368	650	55	section	section	NOUN
ftr-368	650	56	1056	1056	NUM
ftr-368	650	57	as	as	ADP
ftr-368	650	58	part	part	NOUN
ftr-368	650	59	of	of	ADP
ftr-368	650	60	the	the	DET
ftr-368	650	61	tax	tax	NOUN
ftr-368	650	62	reform	reform	NOUN
ftr-368	650	63	act	act	NOUN
ftr-368	650	64	of	of	ADP
ftr-368	650	65	1976.100	1976.100	NUM
ftr-368	650	66	that	that	SCONJ
ftr-368	650	67	provision	provision	NOUN
ftr-368	650	68	established	establish	VERB
ftr-368	650	69	a	a	DET
ftr-368	650	70	rebuttable	rebuttable	ADJ
ftr-368	650	71	presumption	presumption	NOUN
ftr-368	650	72	that	that	SCONJ
ftr-368	650	73	when	when	SCONJ
ftr-368	650	74	a	a	DET
ftr-368	650	75	sports	sport	NOUN
ftr-368	650	76	franchise	franchise	NOUN
ftr-368	650	77	“	"	PUNCT
ftr-368	650	78	is	be	AUX
ftr-368	650	79	sold	sell	VERB
ftr-368	650	80	or	or	CCONJ
ftr-368	650	81	exchanged	exchange	VERB
ftr-368	650	82	,	,	PUNCT
ftr-368	650	83	”	"	PUNCT
ftr-368	650	84	not	not	PART
ftr-368	650	85	more	more	ADJ
ftr-368	650	86	than	than	ADP
ftr-368	650	87	50	50	NUM
ftr-368	650	88	%	%	NOUN
ftr-368	650	89	of	of	ADP
ftr-368	650	90	the	the	DET
ftr-368	650	91	purchase	purchase	NOUN
ftr-368	650	92	price	price	NOUN
ftr-368	650	93	is	be	AUX
ftr-368	650	94	allocable	allocable	ADJ
ftr-368	650	95	to	to	ADP
ftr-368	650	96	player	player	NOUN
ftr-368	650	97	contracts	contract	NOUN
ftr-368	650	98	.	.	PUNCT
ftr-368	651	1	it	it	PRON
ftr-368	651	2	also	also	ADV
ftr-368	651	3	provided	provide	VERB
ftr-368	651	4	that	that	SCONJ
ftr-368	651	5	the	the	DET
ftr-368	651	6	purchaser	purchaser	NOUN
ftr-368	651	7	’s	’s	PART
ftr-368	651	8	basis	basis	NOUN
ftr-368	651	9	in	in	ADP
ftr-368	651	10	a	a	DET
ftr-368	651	11	player	player	NOUN
ftr-368	651	12	contract	contract	NOUN
ftr-368	651	13	can	can	AUX
ftr-368	651	14	not	not	PART
ftr-368	651	15	exceed	exceed	VERB
ftr-368	651	16	the	the	DET
ftr-368	651	17	seller	seller	NOUN
ftr-368	651	18	’s	’s	PART
ftr-368	651	19	adjusted	adjust	VERB
ftr-368	651	20	basis	basis	NOUN
ftr-368	651	21	plus	plus	CCONJ
ftr-368	651	22	the	the	DET
ftr-368	651	23	seller	seller	NOUN
ftr-368	651	24	’s	’s	PART
ftr-368	651	25	recognized	recognize	VERB
ftr-368	651	26	gain	gain	NOUN
ftr-368	651	27	on	on	ADP
ftr-368	651	28	the	the	DET
ftr-368	651	29	transfer	transfer	NOUN
ftr-368	651	30	.	.	PUNCT
ftr-368	652	1	according	accord	VERB
ftr-368	652	2	to	to	ADP
ftr-368	652	3	senate	senate	PROPN
ftr-368	652	4	testimony	testimony	NOUN
ftr-368	652	5	,	,	PUNCT
ftr-368	652	6	the	the	DET
ftr-368	652	7	provision	provision	NOUN
ftr-368	652	8	was	be	AUX
ftr-368	652	9	expected	expect	VERB
ftr-368	652	10	to	to	PART
ftr-368	652	11	generate	generate	VERB
ftr-368	652	12	upwards	upwards	ADV
ftr-368	652	13	of	of	ADP
ftr-368	652	14	$	$	SYM
ftr-368	652	15	5	5	NUM
ftr-368	652	16	million	million	NUM
ftr-368	652	17	per	per	ADP
ftr-368	652	18	year	year	NOUN
ftr-368	652	19	in	in	ADP
ftr-368	652	20	additional	additional	ADJ
ftr-368	652	21	tax	tax	NOUN
ftr-368	652	22	revenue.101	revenue.101	NOUN
ftr-368	652	23	in	in	ADP
ftr-368	652	24	tam	tam	PROPN
ftr-368	652	25	96	96	NUM
ftr-368	652	26	.	.	PUNCT
ftr-368	653	1	selig	selig	PROPN
ftr-368	653	2	v.	v.	PROPN
ftr-368	653	3	united	united	PROPN
ftr-368	653	4	states	states	PROPN
ftr-368	653	5	,	,	PUNCT
ftr-368	653	6	740	740	NUM
ftr-368	653	7	f.2d	f.2d	ADP
ftr-368	653	8	572	572	NUM
ftr-368	653	9	(	(	PUNCT
ftr-368	653	10	7th	7th	ADJ
ftr-368	653	11	cir	cir	NOUN
ftr-368	653	12	.	.	PUNCT
ftr-368	653	13	1984	1984	NUM
ftr-368	653	14	)	)	PUNCT
ftr-368	653	15	.	.	PUNCT
ftr-368	654	1	judge	judge	PROPN
ftr-368	654	2	bauer	bauer	PROPN
ftr-368	654	3	opens	open	VERB
ftr-368	654	4	the	the	DET
ftr-368	654	5	opinion	opinion	NOUN
ftr-368	654	6	with	with	ADP
ftr-368	654	7	a	a	DET
ftr-368	654	8	detailed	detailed	ADJ
ftr-368	654	9	discussion	discussion	NOUN
ftr-368	654	10	of	of	ADP
ftr-368	654	11	the	the	DET
ftr-368	654	12	history	history	NOUN
ftr-368	654	13	of	of	ADP
ftr-368	654	14	baseball	baseball	NOUN
ftr-368	654	15	and	and	CCONJ
ftr-368	654	16	a	a	DET
ftr-368	654	17	recounting	recounting	NOUN
ftr-368	654	18	of	of	ADP
ftr-368	654	19	momentous	momentous	ADJ
ftr-368	654	20	events	event	NOUN
ftr-368	654	21	and	and	CCONJ
ftr-368	654	22	legendary	legendary	ADJ
ftr-368	654	23	players	player	NOUN
ftr-368	654	24	.	.	PUNCT
ftr-368	655	1	sprinkled	sprinkle	VERB
ftr-368	655	2	throughout	throughout	ADP
ftr-368	655	3	are	be	AUX
ftr-368	655	4	excerpts	excerpt	NOUN
ftr-368	655	5	from	from	ADP
ftr-368	655	6	“	"	PUNCT
ftr-368	655	7	casey	casey	NOUN
ftr-368	655	8	at	at	ADP
ftr-368	655	9	the	the	DET
ftr-368	655	10	bat	bat	NOUN
ftr-368	655	11	.	.	PUNCT
ftr-368	655	12	”	"	PUNCT
ftr-368	656	1	the	the	DET
ftr-368	656	2	decision	decision	NOUN
ftr-368	656	3	famously	famously	ADV
ftr-368	656	4	concludes	conclude	VERB
ftr-368	656	5	,	,	PUNCT
ftr-368	656	6	“	"	PUNCT
ftr-368	656	7	[	[	X
ftr-368	656	8	t]here	t]here	NOUN
ftr-368	656	9	should	should	AUX
ftr-368	656	10	be	be	AUX
ftr-368	656	11	joy	joy	NOUN
ftr-368	656	12	somewhere	somewhere	ADV
ftr-368	656	13	in	in	ADP
ftr-368	656	14	milwaukee	milwaukee	PROPN
ftr-368	656	15	–	–	PUNCT
ftr-368	656	16	the	the	DET
ftr-368	656	17	district	district	NOUN
ftr-368	656	18	court	court	NOUN
ftr-368	656	19	's	's	PART
ftr-368	656	20	judgment	judgment	NOUN
ftr-368	656	21	is	be	AUX
ftr-368	656	22	affirmed	affirm	VERB
ftr-368	656	23	.	.	PUNCT
ftr-368	656	24	”	"	PUNCT
ftr-368	657	1	selig	selig	PROPN
ftr-368	657	2	,	,	PUNCT
ftr-368	657	3	740	740	NUM
ftr-368	657	4	f.2d	f.2d	X
ftr-368	657	5	at	at	ADP
ftr-368	657	6	580	580	NUM
ftr-368	657	7	.	.	PUNCT
ftr-368	658	1	97	97	NUM
ftr-368	658	2	william	william	PROPN
ftr-368	658	3	h.	h.	PROPN
ftr-368	658	4	baker	baker	PROPN
ftr-368	658	5	,	,	PUNCT
ftr-368	658	6	symposium	symposium	NOUN
ftr-368	658	7	:	:	PUNCT
ftr-368	658	8	sports	sport	NOUN
ftr-368	658	9	law	law	NOUN
ftr-368	658	10	in	in	ADP
ftr-368	658	11	the	the	DET
ftr-368	658	12	21st	21st	ADJ
ftr-368	658	13	century	century	NOUN
ftr-368	658	14	:	:	PUNCT
ftr-368	658	15	taxation	taxation	NOUN
ftr-368	658	16	and	and	CCONJ
ftr-368	658	17	professional	professional	ADJ
ftr-368	658	18	sports	sport	NOUN
ftr-368	658	19	–	–	PUNCT
ftr-368	658	20	a	a	DET
ftr-368	658	21	look	look	NOUN
ftr-368	658	22	inside	inside	ADP
ftr-368	658	23	the	the	DET
ftr-368	658	24	huddle	huddle	NOUN
ftr-368	658	25	,	,	PUNCT
ftr-368	658	26	9	9	NUM
ftr-368	658	27	marq	marq	NOUN
ftr-368	658	28	.	.	PUNCT
ftr-368	659	1	sports	sports	PROPN
ftr-368	659	2	l.j	l.j	PROPN
ftr-368	659	3	.	.	PROPN
ftr-368	659	4	287	287	NUM
ftr-368	659	5	,	,	PUNCT
ftr-368	659	6	287	287	NUM
ftr-368	659	7	n.2	n.2	NOUN
ftr-368	659	8	(	(	PUNCT
ftr-368	659	9	1999	1999	NUM
ftr-368	659	10	)	)	PUNCT
ftr-368	659	11	.	.	PUNCT
ftr-368	660	1	98	98	NUM
ftr-368	660	2	.	.	PUNCT
ftr-368	661	1	zorn	zorn	PROPN
ftr-368	661	2	,	,	PUNCT
ftr-368	661	3	supra	supra	PROPN
ftr-368	661	4	note	note	NOUN
ftr-368	661	5	75	75	NUM
ftr-368	661	6	,	,	PUNCT
ftr-368	661	7	at	at	ADP
ftr-368	661	8	389	389	NUM
ftr-368	661	9	.	.	PUNCT
ftr-368	662	1	99	99	NUM
ftr-368	662	2	.	.	PUNCT
ftr-368	663	1	one	one	NUM
ftr-368	663	2	of	of	ADP
ftr-368	663	3	the	the	DET
ftr-368	663	4	appraisers	appraiser	NOUN
ftr-368	663	5	used	use	VERB
ftr-368	663	6	by	by	ADP
ftr-368	663	7	the	the	DET
ftr-368	663	8	pilots	pilot	NOUN
ftr-368	663	9	was	be	AUX
ftr-368	663	10	a	a	DET
ftr-368	663	11	close	close	ADJ
ftr-368	663	12	friend	friend	NOUN
ftr-368	663	13	and	and	CCONJ
ftr-368	663	14	confidante	confidante	NOUN
ftr-368	663	15	of	of	ADP
ftr-368	663	16	selig	selig	PROPN
ftr-368	663	17	’s	’s	PART
ftr-368	663	18	,	,	PUNCT
ftr-368	663	19	a	a	DET
ftr-368	663	20	fact	fact	NOUN
ftr-368	663	21	that	that	SCONJ
ftr-368	663	22	the	the	DET
ftr-368	663	23	court	court	NOUN
ftr-368	663	24	noted	note	VERB
ftr-368	663	25	but	but	CCONJ
ftr-368	663	26	dismissed	dismiss	VERB
ftr-368	663	27	.	.	PUNCT
ftr-368	664	1	it	it	PRON
ftr-368	664	2	concluded	conclude	VERB
ftr-368	664	3	that	that	SCONJ
ftr-368	664	4	the	the	DET
ftr-368	664	5	appraisal	appraisal	NOUN
ftr-368	664	6	was	be	AUX
ftr-368	664	7	independent	independent	ADJ
ftr-368	664	8	and	and	CCONJ
ftr-368	664	9	fair	fair	ADJ
ftr-368	664	10	,	,	PUNCT
ftr-368	664	11	and	and	CCONJ
ftr-368	664	12	supported	support	VERB
ftr-368	664	13	by	by	ADP
ftr-368	664	14	generally	generally	ADV
ftr-368	664	15	accepted	accept	VERB
ftr-368	664	16	accounting	accounting	NOUN
ftr-368	664	17	principles	principle	NOUN
ftr-368	664	18	.	.	PUNCT
ftr-368	665	1	100	100	NUM
ftr-368	665	2	.	.	PUNCT
ftr-368	665	3	tax	tax	NOUN
ftr-368	665	4	reform	reform	PROPN
ftr-368	665	5	act	act	NOUN
ftr-368	665	6	of	of	ADP
ftr-368	665	7	1976	1976	NUM
ftr-368	665	8	,	,	PUNCT
ftr-368	665	9	pub	pub	NOUN
ftr-368	665	10	.	.	PUNCT
ftr-368	666	1	l.	l.	PROPN
ftr-368	666	2	no	no	INTJ
ftr-368	666	3	.	.	PROPN
ftr-368	667	1	94	94	NUM
ftr-368	667	2	-	-	SYM
ftr-368	667	3	455	455	NUM
ftr-368	667	4	,	,	PUNCT
ftr-368	667	5	§	§	PROPN
ftr-368	667	6	212(a)(1	212(a)(1	NUM
ftr-368	667	7	)	)	PUNCT
ftr-368	667	8	.	.	PUNCT
ftr-368	668	1	section	section	NOUN
ftr-368	668	2	1056	1056	NUM
ftr-368	668	3	was	be	AUX
ftr-368	668	4	ultimately	ultimately	ADV
ftr-368	668	5	repealed	repeal	VERB
ftr-368	668	6	as	as	ADP
ftr-368	668	7	part	part	NOUN
ftr-368	668	8	of	of	ADP
ftr-368	668	9	the	the	DET
ftr-368	668	10	american	american	ADJ
ftr-368	668	11	jobs	jobs	PROPN
ftr-368	668	12	creation	creation	PROPN
ftr-368	668	13	act	act	NOUN
ftr-368	668	14	of	of	ADP
ftr-368	668	15	2004	2004	NUM
ftr-368	668	16	,	,	PUNCT
ftr-368	668	17	pub	pub	NOUN
ftr-368	668	18	.	.	PUNCT
ftr-368	669	1	l.	l.	PROPN
ftr-368	669	2	no	no	INTJ
ftr-368	669	3	.	.	PROPN
ftr-368	670	1	108	108	NUM
ftr-368	670	2	-	-	SYM
ftr-368	670	3	357	357	NUM
ftr-368	670	4	(	(	PUNCT
ftr-368	670	5	the	the	DET
ftr-368	670	6	“	"	PUNCT
ftr-368	670	7	jobs	job	NOUN
ftr-368	670	8	act	act	NOUN
ftr-368	670	9	”	"	PUNCT
ftr-368	670	10	)	)	PUNCT
ftr-368	670	11	,	,	PUNCT
ftr-368	670	12	discussed	discuss	VERB
ftr-368	670	13	infra	infra	NOUN
ftr-368	670	14	part	part	NOUN
ftr-368	670	15	iii.b	iii.b	X
ftr-368	670	16	.	.	PUNCT
ftr-368	671	1	101	101	NUM
ftr-368	671	2	.	.	PUNCT
ftr-368	672	1	ultimately	ultimately	ADV
ftr-368	672	2	,	,	PUNCT
ftr-368	672	3	§	§	PROPN
ftr-368	672	4	1056	1056	NUM
ftr-368	672	5	failed	fail	VERB
ftr-368	672	6	to	to	PART
ftr-368	672	7	serve	serve	VERB
ftr-368	672	8	its	its	PRON
ftr-368	672	9	intended	intended	ADJ
ftr-368	672	10	purpose	purpose	NOUN
ftr-368	672	11	,	,	PUNCT
ftr-368	672	12	as	as	SCONJ
ftr-368	672	13	sports	sport	NOUN
ftr-368	672	14	ownership	ownership	NOUN
ftr-368	672	15	structures	structure	NOUN
ftr-368	672	16	proved	prove	VERB
ftr-368	672	17	too	too	ADV
ftr-368	672	18	sophisticated	sophisticated	ADJ
ftr-368	672	19	given	give	VERB
ftr-368	672	20	the	the	DET
ftr-368	672	21	limited	limited	ADJ
ftr-368	672	22	scope	scope	NOUN
ftr-368	672	23	of	of	ADP
ftr-368	672	24	the	the	DET
ftr-368	672	25	rule	rule	NOUN
ftr-368	672	26	.	.	PUNCT
ftr-368	673	1	in	in	ADP
ftr-368	673	2	the	the	DET
ftr-368	673	3	first	first	ADJ
ftr-368	673	4	case	case	NOUN
ftr-368	673	5	to	to	PART
ftr-368	673	6	interpret	interpret	VERB
ftr-368	673	7	§	§	PROPN
ftr-368	673	8	1056	1056	NUM
ftr-368	673	9	,	,	PUNCT
ftr-368	673	10	the	the	DET
ftr-368	673	11	tax	tax	NOUN
ftr-368	673	12	court	court	NOUN
ftr-368	673	13	exposed	expose	VERB
ftr-368	673	14	one	one	NUM
ftr-368	673	15	such	such	ADJ
ftr-368	673	16	flaw	flaw	NOUN
ftr-368	673	17	.	.	PUNCT
ftr-368	674	1	in	in	ADP
ftr-368	674	2	p.d.b	p.d.b	PROPN
ftr-368	674	3	.	.	PUNCT
ftr-368	674	4	sports	sports	PROPN
ftr-368	674	5	,	,	PUNCT
ftr-368	674	6	ltd	ltd	PROPN
ftr-368	674	7	.	.	PROPN
ftr-368	675	1	v.	v.	PROPN
ftr-368	675	2	commissioner	commissioner	PROPN
ftr-368	675	3	,	,	PUNCT
ftr-368	675	4	109	109	NUM
ftr-368	675	5	t.c	t.c	PROPN
ftr-368	675	6	.	.	PROPN
ftr-368	675	7	423	423	NUM
ftr-368	675	8	(	(	PUNCT
ftr-368	675	9	1987	1987	NUM
ftr-368	675	10	)	)	PUNCT
ftr-368	675	11	,	,	PUNCT
ftr-368	675	12	the	the	DET
ftr-368	675	13	taxpayer	taxpayer	NOUN
ftr-368	675	14	purchased	purchase	VERB
ftr-368	675	15	a	a	DET
ftr-368	675	16	61	61	NUM
ftr-368	675	17	%	%	NOUN
ftr-368	675	18	interest	interest	NOUN
ftr-368	675	19	in	in	ADP
ftr-368	675	20	the	the	DET
ftr-368	675	21	partnership	partnership	NOUN
ftr-368	675	22	that	that	PRON
ftr-368	675	23	owned	own	VERB
ftr-368	675	24	the	the	DET
ftr-368	675	25	nfl	nfl	PROPN
ftr-368	675	26	’s	’s	PROPN
ftr-368	675	27	denver	denver	PROPN
ftr-368	675	28	broncos	broncos	PROPN
ftr-368	675	29	,	,	PUNCT
ftr-368	675	30	triggering	trigger	VERB
ftr-368	675	31	a	a	DET
ftr-368	675	32	deemed	deemed	ADJ
ftr-368	675	33	termination	termination	NOUN
ftr-368	675	34	of	of	ADP
ftr-368	675	35	the	the	DET
ftr-368	675	36	partnership	partnership	NOUN
ftr-368	675	37	under	under	ADP
ftr-368	675	38	§	§	PROPN
ftr-368	675	39	708(b)(1)(b	708(b)(1)(b	PROPN
ftr-368	675	40	)	)	PUNCT
ftr-368	675	41	.	.	PUNCT
ftr-368	676	1	under	under	ADP
ftr-368	676	2	the	the	DET
ftr-368	676	3	applicable	applicable	ADJ
ftr-368	676	4	192	192	NUM
ftr-368	676	5	florida	florida	PROPN
ftr-368	676	6	tax	tax	NOUN
ftr-368	676	7	review	review	NOUN
ftr-368	676	8	[	[	X
ftr-368	676	9	vol	vol	NOUN
ftr-368	676	10	.	.	PUNCT
ftr-368	677	1	9:3	9:3	NUM
ftr-368	677	2	9617001	9617001	NUM
ftr-368	677	3	(	(	PUNCT
ftr-368	677	4	april	april	PROPN
ftr-368	677	5	26	26	NUM
ftr-368	677	6	,	,	PUNCT
ftr-368	677	7	1996	1996	NUM
ftr-368	677	8	)	)	PUNCT
ftr-368	678	1	,	,	PUNCT
ftr-368	678	2	the	the	DET
ftr-368	678	3	service	service	NOUN
ftr-368	678	4	clarified	clarify	VERB
ftr-368	678	5	that	that	SCONJ
ftr-368	678	6	section	section	NOUN
ftr-368	678	7	1056	1056	NUM
ftr-368	678	8	applied	apply	VERB
ftr-368	678	9	to	to	ADP
ftr-368	678	10	the	the	DET
ftr-368	678	11	creation	creation	NOUN
ftr-368	678	12	of	of	ADP
ftr-368	678	13	a	a	DET
ftr-368	678	14	new	new	ADJ
ftr-368	678	15	expansion	expansion	NOUN
ftr-368	678	16	franchise	franchise	NOUN
ftr-368	678	17	and	and	CCONJ
ftr-368	678	18	not	not	PART
ftr-368	678	19	only	only	ADV
ftr-368	678	20	the	the	DET
ftr-368	678	21	sale	sale	NOUN
ftr-368	678	22	of	of	ADP
ftr-368	678	23	an	an	DET
ftr-368	678	24	existing	exist	VERB
ftr-368	678	25	franchise	franchise	NOUN
ftr-368	678	26	.	.	PUNCT
ftr-368	679	1	the	the	DET
ftr-368	679	2	1976	1976	NUM
ftr-368	679	3	legislation	legislation	NOUN
ftr-368	679	4	also	also	ADV
ftr-368	679	5	enacted	enact	VERB
ftr-368	679	6	section	section	NOUN
ftr-368	679	7	1245(a)(4	1245(a)(4	NUM
ftr-368	679	8	)	)	PUNCT
ftr-368	679	9	,	,	PUNCT
ftr-368	679	10	which	which	PRON
ftr-368	679	11	provided	provide	VERB
ftr-368	679	12	for	for	ADP
ftr-368	679	13	the	the	DET
ftr-368	679	14	recapture	recapture	NOUN
ftr-368	679	15	of	of	ADP
ftr-368	679	16	previously	previously	ADV
ftr-368	679	17	taken	take	VERB
ftr-368	679	18	depreciation	depreciation	NOUN
ftr-368	679	19	of	of	ADP
ftr-368	679	20	player	player	NOUN
ftr-368	679	21	contracts	contract	NOUN
ftr-368	679	22	upon	upon	SCONJ
ftr-368	679	23	the	the	DET
ftr-368	679	24	sale	sale	NOUN
ftr-368	679	25	or	or	CCONJ
ftr-368	679	26	exchange	exchange	NOUN
ftr-368	679	27	of	of	ADP
ftr-368	679	28	a	a	DET
ftr-368	679	29	sports	sport	NOUN
ftr-368	679	30	franchise.102	franchise.102	NOUN
ftr-368	679	31	this	this	DET
ftr-368	679	32	rule	rule	NOUN
ftr-368	679	33	essentially	essentially	ADV
ftr-368	679	34	amalgamated	amalgamate	VERB
ftr-368	679	35	all	all	DET
ftr-368	679	36	player	player	NOUN
ftr-368	679	37	contracts	contract	NOUN
ftr-368	679	38	for	for	ADP
ftr-368	679	39	depreciation	depreciation	NOUN
ftr-368	679	40	recapture	recapture	NOUN
ftr-368	679	41	purposes	purpose	NOUN
ftr-368	679	42	.	.	PUNCT
ftr-368	680	1	in	in	ADP
ftr-368	680	2	congress	congress	PROPN
ftr-368	680	3	’	'	PUNCT
ftr-368	680	4	view	view	NOUN
ftr-368	680	5	,	,	PUNCT
ftr-368	680	6	this	this	DET
ftr-368	680	7	provision	provision	NOUN
ftr-368	680	8	worked	work	VERB
ftr-368	680	9	hand	hand	NOUN
ftr-368	680	10	-	-	PUNCT
ftr-368	680	11	in	in	ADP
ftr-368	680	12	-	-	PUNCT
ftr-368	680	13	hand	hand	NOUN
ftr-368	680	14	with	with	ADP
ftr-368	680	15	the	the	DET
ftr-368	680	16	basis	basis	NOUN
ftr-368	680	17	rule	rule	NOUN
ftr-368	680	18	of	of	ADP
ftr-368	680	19	section	section	NOUN
ftr-368	680	20	1056	1056	NUM
ftr-368	680	21	.	.	PUNCT
ftr-368	681	1	according	accord	VERB
ftr-368	681	2	to	to	ADP
ftr-368	681	3	the	the	DET
ftr-368	681	4	senate	senate	PROPN
ftr-368	681	5	report	report	NOUN
ftr-368	681	6	,	,	PUNCT
ftr-368	681	7	under	under	ADP
ftr-368	681	8	section	section	NOUN
ftr-368	681	9	1056	1056	NUM
ftr-368	681	10	,	,	PUNCT
ftr-368	681	11	“	"	PUNCT
ftr-368	681	12	a	a	DET
ftr-368	681	13	more	more	ADV
ftr-368	681	14	appropriate	appropriate	ADJ
ftr-368	681	15	allocation	allocation	NOUN
ftr-368	681	16	will	will	AUX
ftr-368	681	17	be	be	AUX
ftr-368	681	18	achieved	achieve	VERB
ftr-368	681	19	since	since	SCONJ
ftr-368	681	20	,	,	PUNCT
ftr-368	681	21	to	to	ADP
ftr-368	681	22	a	a	DET
ftr-368	681	23	substantial	substantial	ADJ
ftr-368	681	24	extent	extent	NOUN
ftr-368	681	25	,	,	PUNCT
ftr-368	681	26	the	the	DET
ftr-368	681	27	buyer	buyer	NOUN
ftr-368	681	28	and	and	CCONJ
ftr-368	681	29	seller	seller	NOUN
ftr-368	681	30	will	will	AUX
ftr-368	681	31	be	be	AUX
ftr-368	681	32	adverse	adverse	ADJ
ftr-368	681	33	parties	party	NOUN
ftr-368	681	34	with	with	ADP
ftr-368	681	35	respect	respect	NOUN
ftr-368	681	36	to	to	ADP
ftr-368	681	37	the	the	DET
ftr-368	681	38	allocation	allocation	NOUN
ftr-368	681	39	(	(	PUNCT
ftr-368	681	40	i.e.	i.e.	X
ftr-368	681	41	,	,	PUNCT
ftr-368	681	42	to	to	ADP
ftr-368	681	43	the	the	DET
ftr-368	681	44	extent	extent	NOUN
ftr-368	681	45	that	that	SCONJ
ftr-368	681	46	the	the	DET
ftr-368	681	47	amount	amount	NOUN
ftr-368	681	48	of	of	ADP
ftr-368	681	49	gain	gain	NOUN
ftr-368	681	50	attributable	attributable	ADJ
ftr-368	681	51	to	to	ADP
ftr-368	681	52	player	player	NOUN
ftr-368	681	53	contracts	contract	NOUN
ftr-368	681	54	will	will	AUX
ftr-368	681	55	be	be	AUX
ftr-368	681	56	fully	fully	ADV
ftr-368	681	57	recaptured	recapture	VERB
ftr-368	681	58	as	as	ADP
ftr-368	681	59	ordinary	ordinary	ADJ
ftr-368	681	60	income	income	NOUN
ftr-368	681	61	,	,	PUNCT
ftr-368	681	62	the	the	DET
ftr-368	681	63	buyer	buyer	NOUN
ftr-368	681	64	and	and	CCONJ
ftr-368	681	65	seller	seller	NOUN
ftr-368	681	66	will	will	AUX
ftr-368	681	67	be	be	AUX
ftr-368	681	68	operating	operate	VERB
ftr-368	681	69	at	at	ADP
ftr-368	681	70	arms	arm	NOUN
ftr-368	681	71	length	length	NOUN
ftr-368	681	72	with	with	ADP
ftr-368	681	73	respect	respect	NOUN
ftr-368	681	74	to	to	ADP
ftr-368	681	75	the	the	DET
ftr-368	681	76	allocation).”103	allocation).”103	NOUN
ftr-368	681	77	even	even	ADV
ftr-368	681	78	with	with	ADP
ftr-368	681	79	the	the	DET
ftr-368	681	80	limitation	limitation	NOUN
ftr-368	681	81	imposed	impose	VERB
ftr-368	681	82	by	by	ADP
ftr-368	681	83	section	section	NOUN
ftr-368	681	84	1056	1056	NUM
ftr-368	681	85	,	,	PUNCT
ftr-368	681	86	however	however	ADV
ftr-368	681	87	,	,	PUNCT
ftr-368	681	88	the	the	DET
ftr-368	681	89	depreciability	depreciability	NOUN
ftr-368	681	90	of	of	ADP
ftr-368	681	91	player	player	NOUN
ftr-368	681	92	contracts	contract	NOUN
ftr-368	681	93	proved	prove	VERB
ftr-368	681	94	to	to	PART
ftr-368	681	95	be	be	AUX
ftr-368	681	96	a	a	DET
ftr-368	681	97	boon	boon	NOUN
ftr-368	681	98	to	to	ADP
ftr-368	681	99	some	some	DET
ftr-368	681	100	sports	sport	NOUN
ftr-368	681	101	owners	owner	NOUN
ftr-368	681	102	.	.	PUNCT
ftr-368	682	1	the	the	DET
ftr-368	682	2	syndicate	syndicate	NOUN
ftr-368	682	3	of	of	ADP
ftr-368	682	4	investors	investor	NOUN
ftr-368	682	5	who	who	PRON
ftr-368	682	6	purchased	purchase	VERB
ftr-368	682	7	the	the	DET
ftr-368	682	8	boston	boston	PROPN
ftr-368	682	9	red	red	PROPN
ftr-368	682	10	sox	sox	PROPN
ftr-368	682	11	in	in	ADP
ftr-368	682	12	2002	2002	NUM
ftr-368	682	13	for	for	ADP
ftr-368	682	14	$	$	SYM
ftr-368	682	15	700	700	NUM
ftr-368	682	16	million	million	NUM
ftr-368	682	17	allocated	allocate	VERB
ftr-368	682	18	$	$	SYM
ftr-368	682	19	350	350	NUM
ftr-368	682	20	million	million	NUM
ftr-368	682	21	to	to	ADP
ftr-368	682	22	player	player	NOUN
ftr-368	682	23	salaries	salary	NOUN
ftr-368	682	24	.	.	PUNCT
ftr-368	683	1	thus	thus	ADV
ftr-368	683	2	,	,	PUNCT
ftr-368	683	3	the	the	DET
ftr-368	683	4	first	first	ADJ
ftr-368	683	5	$	$	SYM
ftr-368	683	6	70	70	NUM
ftr-368	683	7	million	million	NUM
ftr-368	683	8	of	of	ADP
ftr-368	683	9	red	red	PROPN
ftr-368	683	10	sox	sox	PROPN
ftr-368	683	11	operating	operating	NOUN
ftr-368	683	12	profits	profit	NOUN
ftr-368	683	13	for	for	ADP
ftr-368	683	14	each	each	PRON
ftr-368	683	15	of	of	ADP
ftr-368	683	16	the	the	DET
ftr-368	683	17	next	next	ADJ
ftr-368	683	18	five	five	NUM
ftr-368	683	19	years104	years104	PROPN
ftr-368	683	20	were	be	AUX
ftr-368	683	21	regulations	regulation	NOUN
ftr-368	683	22	,	,	PUNCT
ftr-368	683	23	the	the	DET
ftr-368	683	24	transaction	transaction	NOUN
ftr-368	683	25	was	be	AUX
ftr-368	683	26	treated	treat	VERB
ftr-368	683	27	as	as	ADP
ftr-368	683	28	a	a	DET
ftr-368	683	29	deemed	deemed	ADJ
ftr-368	683	30	distribution	distribution	NOUN
ftr-368	683	31	of	of	ADP
ftr-368	683	32	the	the	DET
ftr-368	683	33	partnership	partnership	NOUN
ftr-368	683	34	property	property	NOUN
ftr-368	683	35	to	to	ADP
ftr-368	683	36	the	the	DET
ftr-368	683	37	new	new	ADJ
ftr-368	683	38	and	and	CCONJ
ftr-368	683	39	continuing	continue	VERB
ftr-368	683	40	partners	partner	NOUN
ftr-368	683	41	followed	follow	VERB
ftr-368	683	42	by	by	ADP
ftr-368	683	43	a	a	DET
ftr-368	683	44	contribution	contribution	NOUN
ftr-368	683	45	of	of	ADP
ftr-368	683	46	the	the	DET
ftr-368	683	47	property	property	NOUN
ftr-368	683	48	to	to	ADP
ftr-368	683	49	the	the	DET
ftr-368	683	50	‘	'	PUNCT
ftr-368	683	51	new	new	ADJ
ftr-368	683	52	’	'	PUNCT
ftr-368	683	53	partnership	partnership	NOUN
ftr-368	683	54	,	,	PUNCT
ftr-368	683	55	triggering	trigger	VERB
ftr-368	683	56	a	a	DET
ftr-368	683	57	basis	basis	NOUN
ftr-368	683	58	step	step	NOUN
ftr-368	683	59	-	-	PUNCT
ftr-368	683	60	up	up	NOUN
ftr-368	683	61	under	under	ADP
ftr-368	683	62	the	the	DET
ftr-368	683	63	partnership	partnership	NOUN
ftr-368	683	64	basis	basis	NOUN
ftr-368	683	65	provisions	provision	NOUN
ftr-368	683	66	of	of	ADP
ftr-368	683	67	§	§	PROPN
ftr-368	683	68	§	§	PROPN
ftr-368	683	69	732	732	NUM
ftr-368	683	70	and	and	CCONJ
ftr-368	683	71	743	743	NUM
ftr-368	683	72	.	.	PUNCT
ftr-368	684	1	the	the	DET
ftr-368	684	2	service	service	NOUN
ftr-368	684	3	contended	contend	VERB
ftr-368	684	4	that	that	SCONJ
ftr-368	684	5	§	§	PROPN
ftr-368	684	6	1056	1056	NUM
ftr-368	684	7	still	still	ADV
ftr-368	684	8	applied	apply	VERB
ftr-368	684	9	despite	despite	SCONJ
ftr-368	684	10	the	the	DET
ftr-368	684	11	fact	fact	NOUN
ftr-368	684	12	that	that	SCONJ
ftr-368	684	13	the	the	DET
ftr-368	684	14	contracts	contract	NOUN
ftr-368	684	15	were	be	AUX
ftr-368	684	16	acquired	acquire	VERB
ftr-368	684	17	through	through	ADP
ftr-368	684	18	the	the	DET
ftr-368	684	19	transfer	transfer	NOUN
ftr-368	684	20	of	of	ADP
ftr-368	684	21	a	a	DET
ftr-368	684	22	partnership	partnership	NOUN
ftr-368	684	23	interest	interest	NOUN
ftr-368	684	24	(	(	PUNCT
ftr-368	684	25	as	as	SCONJ
ftr-368	684	26	opposed	oppose	VERB
ftr-368	684	27	to	to	ADP
ftr-368	684	28	a	a	DET
ftr-368	684	29	transfer	transfer	NOUN
ftr-368	684	30	of	of	ADP
ftr-368	684	31	the	the	DET
ftr-368	684	32	franchise	franchise	NOUN
ftr-368	684	33	itself	itself	PRON
ftr-368	684	34	)	)	PUNCT
ftr-368	684	35	.	.	PUNCT
ftr-368	685	1	the	the	DET
ftr-368	685	2	tax	tax	NOUN
ftr-368	685	3	court	court	NOUN
ftr-368	685	4	held	hold	VERB
ftr-368	685	5	that	that	SCONJ
ftr-368	685	6	since	since	SCONJ
ftr-368	685	7	there	there	PRON
ftr-368	685	8	was	be	VERB
ftr-368	685	9	no	no	DET
ftr-368	685	10	“	"	PUNCT
ftr-368	685	11	sale	sale	NOUN
ftr-368	685	12	or	or	CCONJ
ftr-368	685	13	exchange	exchange	NOUN
ftr-368	685	14	”	"	PUNCT
ftr-368	685	15	of	of	ADP
ftr-368	685	16	a	a	DET
ftr-368	685	17	sports	sport	NOUN
ftr-368	685	18	franchise	franchise	NOUN
ftr-368	685	19	,	,	PUNCT
ftr-368	685	20	the	the	DET
ftr-368	685	21	§	§	PROPN
ftr-368	685	22	1056	1056	NUM
ftr-368	685	23	limitation	limitation	NOUN
ftr-368	685	24	did	do	AUX
ftr-368	685	25	not	not	PART
ftr-368	685	26	apply	apply	VERB
ftr-368	685	27	.	.	PUNCT
ftr-368	686	1	consequently	consequently	ADV
ftr-368	686	2	,	,	PUNCT
ftr-368	686	3	the	the	DET
ftr-368	686	4	partnership	partnership	NOUN
ftr-368	686	5	was	be	AUX
ftr-368	686	6	able	able	ADJ
ftr-368	686	7	to	to	PART
ftr-368	686	8	take	take	VERB
ftr-368	686	9	a	a	DET
ftr-368	686	10	fair	fair	ADJ
ftr-368	686	11	market	market	NOUN
ftr-368	686	12	value	value	NOUN
ftr-368	686	13	basis	basis	NOUN
ftr-368	686	14	in	in	ADP
ftr-368	686	15	the	the	DET
ftr-368	686	16	player	player	NOUN
ftr-368	686	17	contracts	contract	NOUN
ftr-368	686	18	(	(	PUNCT
ftr-368	686	19	approximately	approximately	ADV
ftr-368	686	20	$	$	SYM
ftr-368	686	21	36	36	NUM
ftr-368	686	22	million	million	NUM
ftr-368	686	23	)	)	PUNCT
ftr-368	686	24	irrespective	irrespective	ADV
ftr-368	686	25	of	of	ADP
ftr-368	686	26	the	the	DET
ftr-368	686	27	gain	gain	NOUN
ftr-368	686	28	recognized	recognize	VERB
ftr-368	686	29	by	by	ADP
ftr-368	686	30	the	the	DET
ftr-368	686	31	selling	selling	NOUN
ftr-368	686	32	partner	partner	NOUN
ftr-368	686	33	with	with	ADP
ftr-368	686	34	respect	respect	NOUN
ftr-368	686	35	to	to	ADP
ftr-368	686	36	the	the	DET
ftr-368	686	37	player	player	NOUN
ftr-368	686	38	contracts	contract	NOUN
ftr-368	686	39	and	and	CCONJ
ftr-368	686	40	despite	despite	SCONJ
ftr-368	686	41	the	the	DET
ftr-368	686	42	fact	fact	NOUN
ftr-368	686	43	that	that	SCONJ
ftr-368	686	44	the	the	DET
ftr-368	686	45	prior	prior	ADJ
ftr-368	686	46	partnership	partnership	NOUN
ftr-368	686	47	had	have	AUX
ftr-368	686	48	a	a	DET
ftr-368	686	49	basis	basis	NOUN
ftr-368	686	50	in	in	ADP
ftr-368	686	51	such	such	ADJ
ftr-368	686	52	contracts	contract	NOUN
ftr-368	686	53	equal	equal	ADJ
ftr-368	686	54	to	to	ADP
ftr-368	686	55	$	$	SYM
ftr-368	686	56	6	6	NUM
ftr-368	686	57	million	million	NUM
ftr-368	686	58	.	.	PUNCT
ftr-368	687	1	in	in	ADP
ftr-368	687	2	light	light	NOUN
ftr-368	687	3	of	of	ADP
ftr-368	687	4	the	the	DET
ftr-368	687	5	fact	fact	NOUN
ftr-368	687	6	that	that	SCONJ
ftr-368	687	7	many	many	ADJ
ftr-368	687	8	sports	sport	NOUN
ftr-368	687	9	teams	team	NOUN
ftr-368	687	10	are	be	AUX
ftr-368	687	11	operated	operate	VERB
ftr-368	687	12	through	through	ADP
ftr-368	687	13	partnerships	partnership	NOUN
ftr-368	687	14	,	,	PUNCT
ftr-368	687	15	the	the	DET
ftr-368	687	16	failure	failure	NOUN
ftr-368	687	17	of	of	ADP
ftr-368	687	18	congress	congress	PROPN
ftr-368	687	19	and	and	CCONJ
ftr-368	687	20	treasury	treasury	PROPN
ftr-368	687	21	to	to	PART
ftr-368	687	22	explicitly	explicitly	ADV
ftr-368	687	23	address	address	VERB
ftr-368	687	24	the	the	DET
ftr-368	687	25	interplay	interplay	NOUN
ftr-368	687	26	of	of	ADP
ftr-368	687	27	§	§	PROPN
ftr-368	687	28	1056	1056	NUM
ftr-368	687	29	with	with	ADP
ftr-368	687	30	the	the	DET
ftr-368	687	31	self	self	NOUN
ftr-368	687	32	contained	contain	VERB
ftr-368	687	33	basis	basis	NOUN
ftr-368	687	34	provisions	provision	NOUN
ftr-368	687	35	of	of	ADP
ftr-368	687	36	subchapter	subchapter	NOUN
ftr-368	687	37	k	k	PROPN
ftr-368	687	38	left	leave	VERB
ftr-368	687	39	a	a	DET
ftr-368	687	40	large	large	ADJ
ftr-368	687	41	hole	hole	NOUN
ftr-368	687	42	in	in	ADP
ftr-368	687	43	the	the	DET
ftr-368	687	44	statute	statute	NOUN
ftr-368	687	45	.	.	PUNCT
ftr-368	688	1	see	see	VERB
ftr-368	688	2	also	also	ADV
ftr-368	688	3	jasper	jasper	PROPN
ftr-368	688	4	l.	l.	PROPN
ftr-368	688	5	cummings	cummings	PROPN
ftr-368	688	6	,	,	PUNCT
ftr-368	688	7	jr	jr	PROPN
ftr-368	688	8	.	.	PROPN
ftr-368	688	9	&	&	CCONJ
ftr-368	688	10	robert	robert	PROPN
ftr-368	688	11	p.	p.	PROPN
ftr-368	688	12	hanson	hanson	PROPN
ftr-368	688	13	,	,	PUNCT
ftr-368	688	14	american	american	PROPN
ftr-368	688	15	jobs	jobs	PROPN
ftr-368	688	16	creation	creation	PROPN
ftr-368	688	17	act	act	NOUN
ftr-368	688	18	of	of	ADP
ftr-368	688	19	2004	2004	NUM
ftr-368	688	20	:	:	PUNCT
ftr-368	688	21	a	a	DET
ftr-368	688	22	selective	selective	ADJ
ftr-368	688	23	analysis	analysis	NOUN
ftr-368	688	24	,	,	PUNCT
ftr-368	688	25	¶	¶	PROPN
ftr-368	688	26	5.02	5.02	NUM
ftr-368	688	27	(	(	PUNCT
ftr-368	688	28	warren	warren	PROPN
ftr-368	688	29	gorham	gorham	PROPN
ftr-368	688	30	&	&	CCONJ
ftr-368	688	31	lamont	lamont	PROPN
ftr-368	688	32	2005	2005	NUM
ftr-368	688	33	)	)	PUNCT
ftr-368	688	34	(	(	PUNCT
ftr-368	688	35	arguing	argue	VERB
ftr-368	688	36	that	that	SCONJ
ftr-368	688	37	the	the	DET
ftr-368	688	38	result	result	NOUN
ftr-368	688	39	in	in	ADP
ftr-368	688	40	p.d.b	p.d.b	PROPN
ftr-368	688	41	.	.	PUNCT
ftr-368	689	1	sports	sport	NOUN
ftr-368	689	2	essentially	essentially	ADV
ftr-368	689	3	made	make	VERB
ftr-368	689	4	§	§	PROPN
ftr-368	689	5	1056	1056	NUM
ftr-368	689	6	elective	elective	NOUN
ftr-368	689	7	)	)	PUNCT
ftr-368	689	8	.	.	PUNCT
ftr-368	690	1	102	102	NUM
ftr-368	690	2	.	.	PUNCT
ftr-368	691	1	tax	tax	NOUN
ftr-368	691	2	reform	reform	PROPN
ftr-368	691	3	act	act	NOUN
ftr-368	691	4	of	of	ADP
ftr-368	691	5	1976	1976	NUM
ftr-368	691	6	,	,	PUNCT
ftr-368	691	7	supra	supra	PROPN
ftr-368	691	8	note	note	PROPN
ftr-368	691	9	100	100	NUM
ftr-368	691	10	,	,	PUNCT
ftr-368	691	11	at	at	ADP
ftr-368	691	12	§	§	PROPN
ftr-368	691	13	212(b)(1	212(b)(1	NOUN
ftr-368	691	14	)	)	PUNCT
ftr-368	691	15	(	(	PUNCT
ftr-368	691	16	effective	effective	ADJ
ftr-368	691	17	for	for	ADP
ftr-368	691	18	player	player	NOUN
ftr-368	691	19	contracts	contract	NOUN
ftr-368	691	20	transferred	transfer	VERB
ftr-368	691	21	as	as	ADP
ftr-368	691	22	part	part	NOUN
ftr-368	691	23	of	of	ADP
ftr-368	691	24	a	a	DET
ftr-368	691	25	sale	sale	NOUN
ftr-368	691	26	occurring	occur	VERB
ftr-368	691	27	after	after	ADP
ftr-368	691	28	dec	dec	PROPN
ftr-368	691	29	.	.	PROPN
ftr-368	691	30	31	31	NUM
ftr-368	691	31	,	,	PUNCT
ftr-368	691	32	1975	1975	NUM
ftr-368	691	33	)	)	PUNCT
ftr-368	691	34	.	.	PUNCT
ftr-368	692	1	this	this	DET
ftr-368	692	2	provision	provision	NOUN
ftr-368	692	3	was	be	AUX
ftr-368	692	4	also	also	ADV
ftr-368	692	5	eventually	eventually	ADV
ftr-368	692	6	repealed	repeal	VERB
ftr-368	692	7	by	by	ADP
ftr-368	692	8	the	the	DET
ftr-368	692	9	jobs	job	NOUN
ftr-368	692	10	act	act	PROPN
ftr-368	692	11	.	.	PUNCT
ftr-368	693	1	103	103	NUM
ftr-368	693	2	.	.	PUNCT
ftr-368	694	1	s.	s.	PROPN
ftr-368	694	2	rep	rep	PROPN
ftr-368	694	3	.	.	PROPN
ftr-368	695	1	no	no	INTJ
ftr-368	695	2	.	.	NOUN
ftr-368	696	1	94	94	NUM
ftr-368	696	2	-	-	SYM
ftr-368	696	3	938	938	NUM
ftr-368	696	4	,	,	PUNCT
ftr-368	696	5	94th	94th	ADJ
ftr-368	696	6	cong	cong	NOUN
ftr-368	696	7	.	.	PROPN
ftr-368	697	1	,	,	PUNCT
ftr-368	697	2	90	90	NUM
ftr-368	697	3	(	(	PUNCT
ftr-368	697	4	2d	2d	NUM
ftr-368	697	5	sess	sess	NOUN
ftr-368	697	6	.	.	PUNCT
ftr-368	698	1	1976	1976	NUM
ftr-368	698	2	)	)	PUNCT
ftr-368	698	3	,	,	PUNCT
ftr-368	698	4	1976	1976	NUM
ftr-368	698	5	-	-	SYM
ftr-368	698	6	3	3	NUM
ftr-368	698	7	vol	vol	NOUN
ftr-368	698	8	.	.	PROPN
ftr-368	698	9	3	3	NUM
ftr-368	699	1	c.b	c.b	PROPN
ftr-368	699	2	.	.	PROPN
ftr-368	699	3	128	128	NUM
ftr-368	699	4	.	.	PUNCT
ftr-368	699	5	104	104	NUM
ftr-368	699	6	.	.	PUNCT
ftr-368	700	1	under	under	ADP
ftr-368	700	2	the	the	DET
ftr-368	700	3	§	§	PROPN
ftr-368	700	4	1056	1056	NUM
ftr-368	700	5	regime	regime	NOUN
ftr-368	700	6	,	,	PUNCT
ftr-368	700	7	the	the	DET
ftr-368	700	8	service	service	NOUN
ftr-368	700	9	generally	generally	ADV
ftr-368	700	10	accepted	accept	VERB
ftr-368	700	11	useful	useful	ADJ
ftr-368	700	12	lives	life	NOUN
ftr-368	700	13	of	of	ADP
ftr-368	700	14	between	between	ADP
ftr-368	700	15	three	three	NUM
ftr-368	700	16	and	and	CCONJ
ftr-368	700	17	six	six	NUM
ftr-368	700	18	years	year	NOUN
ftr-368	700	19	for	for	ADP
ftr-368	700	20	baseball	baseball	NOUN
ftr-368	700	21	contracts	contract	NOUN
ftr-368	700	22	.	.	PUNCT
ftr-368	701	1	this	this	PRON
ftr-368	701	2	was	be	AUX
ftr-368	701	3	based	base	VERB
ftr-368	701	4	on	on	ADP
ftr-368	701	5	the	the	DET
ftr-368	701	6	2008	2008	NUM
ftr-368	701	7	]	]	PUNCT
ftr-368	701	8	taxing	tax	VERB
ftr-368	701	9	the	the	DET
ftr-368	701	10	business	business	NOUN
ftr-368	701	11	of	of	ADP
ftr-368	701	12	sports	sport	NOUN
ftr-368	701	13	193	193	NUM
ftr-368	701	14	essentially	essentially	ADV
ftr-368	701	15	tax	tax	NOUN
ftr-368	701	16	free	free	ADJ
ftr-368	701	17	.	.	PUNCT
ftr-368	702	1	similarly	similarly	ADV
ftr-368	702	2	,	,	PUNCT
ftr-368	702	3	of	of	ADP
ftr-368	702	4	the	the	DET
ftr-368	702	5	$	$	SYM
ftr-368	702	6	130	130	NUM
ftr-368	702	7	million	million	NUM
ftr-368	702	8	franchise	franchise	NOUN
ftr-368	702	9	fee	fee	NOUN
ftr-368	702	10	paid	pay	VERB
ftr-368	702	11	by	by	ADP
ftr-368	702	12	the	the	DET
ftr-368	702	13	partnership	partnership	NOUN
ftr-368	702	14	that	that	PRON
ftr-368	702	15	acquired	acquire	VERB
ftr-368	702	16	the	the	DET
ftr-368	702	17	expansion	expansion	NOUN
ftr-368	702	18	tampa	tampa	PROPN
ftr-368	702	19	bay	bay	PROPN
ftr-368	702	20	devil	devil	PROPN
ftr-368	702	21	rays	ray	NOUN
ftr-368	702	22	,	,	PUNCT
ftr-368	702	23	approximately	approximately	ADV
ftr-368	702	24	$	$	SYM
ftr-368	702	25	75	75	NUM
ftr-368	702	26	million	million	NUM
ftr-368	702	27	was	be	AUX
ftr-368	702	28	allocated	allocate	VERB
ftr-368	702	29	to	to	ADP
ftr-368	702	30	the	the	DET
ftr-368	702	31	35	35	NUM
ftr-368	702	32	players	player	NOUN
ftr-368	702	33	selected	select	VERB
ftr-368	702	34	by	by	ADP
ftr-368	702	35	the	the	DET
ftr-368	702	36	team	team	NOUN
ftr-368	702	37	in	in	ADP
ftr-368	702	38	the	the	DET
ftr-368	702	39	expansion	expansion	NOUN
ftr-368	702	40	draft.105	draft.105	NOUN
ftr-368	702	41	in	in	ADP
ftr-368	702	42	these	these	DET
ftr-368	702	43	cases	case	NOUN
ftr-368	702	44	,	,	PUNCT
ftr-368	702	45	even	even	ADV
ftr-368	702	46	if	if	SCONJ
ftr-368	702	47	initial	initial	ADJ
ftr-368	702	48	team	team	NOUN
ftr-368	702	49	profits	profit	NOUN
ftr-368	702	50	fell	fall	VERB
ftr-368	702	51	short	short	ADJ
ftr-368	702	52	,	,	PUNCT
ftr-368	702	53	the	the	DET
ftr-368	702	54	excess	excess	ADJ
ftr-368	702	55	deductions	deduction	NOUN
ftr-368	702	56	were	be	AUX
ftr-368	702	57	able	able	ADJ
ftr-368	702	58	to	to	PART
ftr-368	702	59	be	be	AUX
ftr-368	702	60	used	use	VERB
ftr-368	702	61	by	by	ADP
ftr-368	702	62	the	the	DET
ftr-368	702	63	owners	owner	NOUN
ftr-368	702	64	to	to	PART
ftr-368	702	65	offset	offset	VERB
ftr-368	702	66	their	their	PRON
ftr-368	702	67	other	other	ADJ
ftr-368	702	68	business	business	NOUN
ftr-368	702	69	income.106	income.106	PROPN
ftr-368	702	70	2	2	NUM
ftr-368	702	71	.	.	PUNCT
ftr-368	702	72	player	player	NOUN
ftr-368	702	73	contract	contract	NOUN
ftr-368	702	74	amortization	amortization	NOUN
ftr-368	702	75	as	as	ADP
ftr-368	702	76	tax	tax	NOUN
ftr-368	702	77	shelter	shelter	NOUN
ftr-368	702	78	?	?	PUNCT
ftr-368	703	1	several	several	ADJ
ftr-368	703	2	commentators	commentator	NOUN
ftr-368	703	3	have	have	AUX
ftr-368	703	4	suggested	suggest	VERB
ftr-368	703	5	that	that	SCONJ
ftr-368	703	6	the	the	DET
ftr-368	703	7	service	service	NOUN
ftr-368	703	8	was	be	AUX
ftr-368	703	9	not	not	PART
ftr-368	703	10	aggressive	aggressive	ADJ
ftr-368	703	11	enough	enough	ADV
ftr-368	703	12	in	in	ADP
ftr-368	703	13	its	its	PRON
ftr-368	703	14	early	early	ADJ
ftr-368	703	15	rulings	ruling	NOUN
ftr-368	703	16	(	(	PUNCT
ftr-368	703	17	and	and	CCONJ
ftr-368	703	18	the	the	DET
ftr-368	703	19	early	early	ADJ
ftr-368	703	20	judicial	judicial	ADJ
ftr-368	703	21	decisions	decision	NOUN
ftr-368	703	22	)	)	PUNCT
ftr-368	703	23	regarding	regard	VERB
ftr-368	703	24	player	player	NOUN
ftr-368	703	25	contract	contract	NOUN
ftr-368	703	26	amortization	amortization	NOUN
ftr-368	703	27	and	and	CCONJ
ftr-368	703	28	the	the	DET
ftr-368	703	29	allocation	allocation	NOUN
ftr-368	703	30	of	of	ADP
ftr-368	703	31	purchase	purchase	NOUN
ftr-368	703	32	price	price	NOUN
ftr-368	703	33	in	in	ADP
ftr-368	703	34	franchise	franchise	NOUN
ftr-368	703	35	acquisitions.107	acquisitions.107	PROPN
ftr-368	703	36	interestingly	interestingly	ADV
ftr-368	703	37	,	,	PUNCT
ftr-368	703	38	the	the	DET
ftr-368	703	39	early	early	ADJ
ftr-368	703	40	irs	irs	PROPN
ftr-368	703	41	pronouncements	pronouncement	NOUN
ftr-368	703	42	,	,	PUNCT
ftr-368	703	43	such	such	ADJ
ftr-368	703	44	as	as	ADP
ftr-368	703	45	rev	rev	NOUN
ftr-368	703	46	.	.	PROPN
ftr-368	703	47	ruls	rul	NOUN
ftr-368	703	48	.	.	PUNCT
ftr-368	704	1	54	54	NUM
ftr-368	704	2	-	-	SYM
ftr-368	704	3	441	441	NUM
ftr-368	704	4	and	and	CCONJ
ftr-368	704	5	67	67	NUM
ftr-368	704	6	-	-	SYM
ftr-368	704	7	379	379	NUM
ftr-368	704	8	,	,	PUNCT
ftr-368	704	9	were	be	AUX
ftr-368	704	10	hailed	hail	VERB
ftr-368	704	11	by	by	ADP
ftr-368	704	12	some	some	PRON
ftr-368	704	13	as	as	ADP
ftr-368	704	14	government	government	NOUN
ftr-368	704	15	victories	victory	NOUN
ftr-368	704	16	against	against	ADP
ftr-368	704	17	aggressive	aggressive	ADJ
ftr-368	704	18	sports	sport	NOUN
ftr-368	704	19	owners	owner	NOUN
ftr-368	704	20	seeking	seek	VERB
ftr-368	704	21	to	to	PART
ftr-368	704	22	gain	gain	VERB
ftr-368	704	23	current	current	ADJ
ftr-368	704	24	write	write	NOUN
ftr-368	704	25	-	-	PUNCT
ftr-368	704	26	offs	off	NOUN
ftr-368	704	27	for	for	ADP
ftr-368	704	28	longer	long	ADJ
ftr-368	704	29	term	term	NOUN
ftr-368	704	30	“	"	PUNCT
ftr-368	704	31	capital	capital	NOUN
ftr-368	704	32	”	"	PUNCT
ftr-368	704	33	investments.108	investments.108	PROPN
ftr-368	704	34	however	however	ADV
ftr-368	704	35	,	,	PUNCT
ftr-368	704	36	later	later	ADJ
ftr-368	704	37	cases	case	NOUN
ftr-368	704	38	demonstrated	demonstrate	VERB
ftr-368	704	39	that	that	SCONJ
ftr-368	704	40	these	these	DET
ftr-368	704	41	franchises	franchise	NOUN
ftr-368	704	42	,	,	PUNCT
ftr-368	704	43	along	along	ADP
ftr-368	704	44	with	with	ADP
ftr-368	704	45	their	their	PRON
ftr-368	704	46	crafty	crafty	ADJ
ftr-368	704	47	financial	financial	ADJ
ftr-368	704	48	advisors	advisor	NOUN
ftr-368	704	49	,	,	PUNCT
ftr-368	704	50	were	be	AUX
ftr-368	704	51	able	able	ADJ
ftr-368	704	52	to	to	PART
ftr-368	704	53	parlay	parlay	VERB
ftr-368	704	54	the	the	DET
ftr-368	704	55	new	new	ADJ
ftr-368	704	56	legal	legal	ADJ
ftr-368	704	57	standards	standard	NOUN
ftr-368	704	58	into	into	ADP
ftr-368	704	59	tremendous	tremendous	ADJ
ftr-368	704	60	after	after	ADP
ftr-368	704	61	-	-	PUNCT
ftr-368	704	62	tax	tax	NOUN
ftr-368	704	63	results	result	NOUN
ftr-368	704	64	.	.	PUNCT
ftr-368	705	1	given	give	VERB
ftr-368	705	2	the	the	DET
ftr-368	705	3	deductibility	deductibility	NOUN
ftr-368	705	4	of	of	ADP
ftr-368	705	5	player	player	NOUN
ftr-368	705	6	salaries	salary	NOUN
ftr-368	705	7	and	and	CCONJ
ftr-368	705	8	various	various	ADJ
ftr-368	705	9	player	player	NOUN
ftr-368	705	10	development	development	NOUN
ftr-368	705	11	expenses	expense	NOUN
ftr-368	705	12	,	,	PUNCT
ftr-368	705	13	there	there	PRON
ftr-368	705	14	were	be	VERB
ftr-368	705	15	certainly	certainly	ADV
ftr-368	705	16	a	a	DET
ftr-368	705	17	number	number	NOUN
ftr-368	705	18	of	of	ADP
ftr-368	705	19	theories	theory	NOUN
ftr-368	705	20	on	on	ADP
ftr-368	705	21	which	which	PRON
ftr-368	705	22	the	the	DET
ftr-368	705	23	government	government	NOUN
ftr-368	705	24	could	could	AUX
ftr-368	705	25	have	have	AUX
ftr-368	705	26	argued	argue	VERB
ftr-368	705	27	that	that	SCONJ
ftr-368	705	28	the	the	DET
ftr-368	705	29	cost	cost	NOUN
ftr-368	705	30	of	of	ADP
ftr-368	705	31	a	a	DET
ftr-368	705	32	player	player	NOUN
ftr-368	705	33	contract	contract	NOUN
ftr-368	705	34	is	be	AUX
ftr-368	705	35	recoverable	recoverable	ADJ
ftr-368	705	36	only	only	ADV
ftr-368	705	37	upon	upon	SCONJ
ftr-368	705	38	disposition.109	disposition.109	VERB
ftr-368	705	39	it	it	PRON
ftr-368	705	40	is	be	AUX
ftr-368	705	41	possible	possible	ADJ
ftr-368	705	42	that	that	SCONJ
ftr-368	705	43	the	the	DET
ftr-368	705	44	government	government	NOUN
ftr-368	705	45	failed	fail	VERB
ftr-368	705	46	to	to	PART
ftr-368	705	47	anticipate	anticipate	VERB
ftr-368	705	48	the	the	DET
ftr-368	705	49	historically	historically	ADV
ftr-368	705	50	accepted	accept	VERB
ftr-368	705	51	measure	measure	NOUN
ftr-368	705	52	of	of	ADP
ftr-368	705	53	the	the	DET
ftr-368	705	54	average	average	ADJ
ftr-368	705	55	player	player	NOUN
ftr-368	705	56	’s	’s	PART
ftr-368	705	57	productive	productive	ADJ
ftr-368	705	58	career	career	NOUN
ftr-368	705	59	.	.	PUNCT
ftr-368	706	1	see	see	VERB
ftr-368	706	2	mssp	mssp	PROPN
ftr-368	706	3	,	,	PUNCT
ftr-368	706	4	supra	supra	PROPN
ftr-368	706	5	note	note	NOUN
ftr-368	706	6	3	3	NUM
ftr-368	706	7	,	,	PUNCT
ftr-368	706	8	at	at	ADP
ftr-368	706	9	9	9	NUM
ftr-368	706	10	-	-	SYM
ftr-368	706	11	1	1	NUM
ftr-368	706	12	.	.	NUM
ftr-368	706	13	105	105	NUM
ftr-368	706	14	.	.	PUNCT
ftr-368	707	1	see	see	VERB
ftr-368	707	2	devil	devil	ADJ
ftr-368	707	3	rays	ray	NOUN
ftr-368	707	4	,	,	PUNCT
ftr-368	707	5	supra	supra	PROPN
ftr-368	707	6	note	note	NOUN
ftr-368	707	7	57	57	NUM
ftr-368	707	8	,	,	PUNCT
ftr-368	707	9	at	at	ADP
ftr-368	707	10	1538	1538	NUM
ftr-368	707	11	.	.	PUNCT
ftr-368	708	1	106	106	NUM
ftr-368	708	2	.	.	PUNCT
ftr-368	709	1	see	see	VERB
ftr-368	709	2	nathan	nathan	PROPN
ftr-368	709	3	r.	r.	PROPN
ftr-368	709	4	scott	scott	PROPN
ftr-368	709	5	,	,	PUNCT
ftr-368	709	6	take	take	VERB
ftr-368	709	7	us	we	PRON
ftr-368	709	8	back	back	ADV
ftr-368	709	9	to	to	ADP
ftr-368	709	10	the	the	DET
ftr-368	709	11	ballgame	ballgame	NOUN
ftr-368	709	12	:	:	PUNCT
ftr-368	709	13	the	the	DET
ftr-368	709	14	laws	law	NOUN
ftr-368	709	15	and	and	CCONJ
ftr-368	709	16	policy	policy	NOUN
ftr-368	709	17	of	of	ADP
ftr-368	709	18	professional	professional	ADJ
ftr-368	709	19	sports	sport	NOUN
ftr-368	709	20	ticket	ticket	NOUN
ftr-368	709	21	prices	price	NOUN
ftr-368	709	22	,	,	PUNCT
ftr-368	709	23	39	39	NUM
ftr-368	709	24	u.	u.	PROPN
ftr-368	709	25	mich	mich	PROPN
ftr-368	709	26	.	.	PUNCT
ftr-368	710	1	j.l	j.l	PROPN
ftr-368	710	2	.	.	PROPN
ftr-368	710	3	reform	reform	PROPN
ftr-368	710	4	37	37	NUM
ftr-368	710	5	,	,	PUNCT
ftr-368	710	6	58	58	NUM
ftr-368	710	7	-	-	SYM
ftr-368	710	8	59	59	NUM
ftr-368	710	9	(	(	PUNCT
ftr-368	710	10	2005	2005	NUM
ftr-368	710	11	)	)	PUNCT
ftr-368	710	12	;	;	PUNCT
ftr-368	710	13	klinger	klinger	PROPN
ftr-368	710	14	,	,	PUNCT
ftr-368	710	15	supra	supra	PROPN
ftr-368	710	16	note	note	PROPN
ftr-368	710	17	81	81	NUM
ftr-368	710	18	,	,	PUNCT
ftr-368	710	19	at	at	ADP
ftr-368	710	20	277	277	NUM
ftr-368	710	21	n.6	n.6	NOUN
ftr-368	710	22	.	.	PUNCT
ftr-368	711	1	107	107	NUM
ftr-368	711	2	.	.	PUNCT
ftr-368	712	1	see	see	VERB
ftr-368	712	2	,	,	PUNCT
ftr-368	712	3	e.g.	e.g.	ADV
ftr-368	712	4	,	,	PUNCT
ftr-368	712	5	zorn	zorn	PROPN
ftr-368	712	6	,	,	PUNCT
ftr-368	712	7	supra	supra	PROPN
ftr-368	712	8	note	note	NOUN
ftr-368	712	9	75	75	NUM
ftr-368	712	10	(	(	PUNCT
ftr-368	712	11	characterizing	characterize	VERB
ftr-368	712	12	the	the	DET
ftr-368	712	13	amortization	amortization	NOUN
ftr-368	712	14	of	of	ADP
ftr-368	712	15	player	player	NOUN
ftr-368	712	16	contracts	contract	NOUN
ftr-368	712	17	as	as	ADP
ftr-368	712	18	a	a	DET
ftr-368	712	19	“	"	PUNCT
ftr-368	712	20	tax	tax	NOUN
ftr-368	712	21	shelter	shelter	NOUN
ftr-368	712	22	”	"	PUNCT
ftr-368	712	23	and	and	CCONJ
ftr-368	712	24	arguing	argue	VERB
ftr-368	712	25	that	that	SCONJ
ftr-368	712	26	under	under	ADP
ftr-368	712	27	pre-2004	pre-2004	NOUN
ftr-368	712	28	law	law	NOUN
ftr-368	712	29	,	,	PUNCT
ftr-368	712	30	no	no	DET
ftr-368	712	31	deduction	deduction	NOUN
ftr-368	712	32	should	should	AUX
ftr-368	712	33	be	be	AUX
ftr-368	712	34	allowed	allow	VERB
ftr-368	712	35	with	with	ADP
ftr-368	712	36	respect	respect	NOUN
ftr-368	712	37	to	to	ADP
ftr-368	712	38	player	player	NOUN
ftr-368	712	39	contracts	contract	NOUN
ftr-368	712	40	acquired	acquire	VERB
ftr-368	712	41	in	in	ADP
ftr-368	712	42	bulk	bulk	NOUN
ftr-368	712	43	)	)	PUNCT
ftr-368	712	44	.	.	PUNCT
ftr-368	713	1	see	see	VERB
ftr-368	713	2	also	also	ADV
ftr-368	713	3	gerald	gerald	PROPN
ftr-368	713	4	w.	w.	PROPN
ftr-368	713	5	scully	scully	PROPN
ftr-368	713	6	,	,	PUNCT
ftr-368	713	7	the	the	DET
ftr-368	713	8	business	business	NOUN
ftr-368	713	9	of	of	ADP
ftr-368	713	10	major	major	ADJ
ftr-368	713	11	league	league	NOUN
ftr-368	713	12	baseball	baseball	NOUN
ftr-368	713	13	130	130	NUM
ftr-368	713	14	(	(	PUNCT
ftr-368	713	15	1989	1989	NUM
ftr-368	713	16	)	)	PUNCT
ftr-368	713	17	;	;	PUNCT
ftr-368	714	1	klinger	klinger	PROPN
ftr-368	714	2	,	,	PUNCT
ftr-368	714	3	supra	supra	PROPN
ftr-368	714	4	note	note	NOUN
ftr-368	714	5	81	81	NUM
ftr-368	714	6	.	.	PUNCT
ftr-368	714	7	108	108	NUM
ftr-368	714	8	.	.	PUNCT
ftr-368	715	1	zorn	zorn	PROPN
ftr-368	715	2	,	,	PUNCT
ftr-368	715	3	supra	supra	PROPN
ftr-368	715	4	note	note	NOUN
ftr-368	715	5	75	75	NUM
ftr-368	715	6	,	,	PUNCT
ftr-368	715	7	at	at	ADP
ftr-368	715	8	379	379	NUM
ftr-368	715	9	.	.	PUNCT
ftr-368	716	1	109	109	NUM
ftr-368	716	2	.	.	PUNCT
ftr-368	717	1	the	the	DET
ftr-368	717	2	costs	cost	NOUN
ftr-368	717	3	of	of	ADP
ftr-368	717	4	player	player	NOUN
ftr-368	717	5	development	development	NOUN
ftr-368	717	6	(	(	PUNCT
ftr-368	717	7	including	include	VERB
ftr-368	717	8	the	the	DET
ftr-368	717	9	operation	operation	NOUN
ftr-368	717	10	of	of	ADP
ftr-368	717	11	a	a	DET
ftr-368	717	12	farm	farm	NOUN
ftr-368	717	13	system	system	NOUN
ftr-368	717	14	and	and	CCONJ
ftr-368	717	15	the	the	DET
ftr-368	717	16	employment	employment	NOUN
ftr-368	717	17	of	of	ADP
ftr-368	717	18	talent	talent	NOUN
ftr-368	717	19	scouts	scout	NOUN
ftr-368	717	20	)	)	PUNCT
ftr-368	717	21	is	be	AUX
ftr-368	717	22	a	a	DET
ftr-368	717	23	deductible	deductible	ADJ
ftr-368	717	24	expense	expense	NOUN
ftr-368	717	25	under	under	ADP
ftr-368	717	26	§	§	PROPN
ftr-368	717	27	162	162	NUM
ftr-368	717	28	.	.	PUNCT
ftr-368	718	1	the	the	DET
ftr-368	718	2	court	court	NOUN
ftr-368	718	3	in	in	ADP
ftr-368	718	4	selig	selig	PROPN
ftr-368	718	5	,	,	PUNCT
ftr-368	718	6	supra	supra	PROPN
ftr-368	718	7	note	note	PROPN
ftr-368	718	8	93	93	NUM
ftr-368	718	9	,	,	PUNCT
ftr-368	718	10	at	at	ADP
ftr-368	718	11	528	528	NUM
ftr-368	718	12	,	,	PUNCT
ftr-368	718	13	pointed	point	VERB
ftr-368	718	14	out	out	ADP
ftr-368	718	15	that	that	SCONJ
ftr-368	718	16	the	the	DET
ftr-368	718	17	allowance	allowance	NOUN
ftr-368	718	18	for	for	ADP
ftr-368	718	19	player	player	NOUN
ftr-368	718	20	contract	contract	NOUN
ftr-368	718	21	amortization	amortization	NOUN
ftr-368	718	22	,	,	PUNCT
ftr-368	718	23	combined	combine	VERB
ftr-368	718	24	with	with	ADP
ftr-368	718	25	the	the	DET
ftr-368	718	26	current	current	ADJ
ftr-368	718	27	deductibility	deductibility	NOUN
ftr-368	718	28	of	of	ADP
ftr-368	718	29	these	these	DET
ftr-368	718	30	development	development	NOUN
ftr-368	718	31	costs	cost	NOUN
ftr-368	718	32	“	"	PUNCT
ftr-368	718	33	in	in	ADP
ftr-368	718	34	effect	effect	NOUN
ftr-368	718	35	enables	enable	VERB
ftr-368	718	36	the	the	DET
ftr-368	718	37	owners	owner	NOUN
ftr-368	718	38	to	to	PART
ftr-368	718	39	double	double	VERB
ftr-368	718	40	up	up	ADP
ftr-368	718	41	on	on	ADP
ftr-368	718	42	expenses	expense	NOUN
ftr-368	718	43	(	(	PUNCT
ftr-368	718	44	i.e.	i.e.	X
ftr-368	718	45	,	,	PUNCT
ftr-368	718	46	tax	tax	NOUN
ftr-368	718	47	deductions	deduction	NOUN
ftr-368	718	48	)	)	PUNCT
ftr-368	718	49	during	during	ADP
ftr-368	718	50	the	the	DET
ftr-368	718	51	first	first	ADJ
ftr-368	718	52	five	five	NUM
ftr-368	718	53	years	year	NOUN
ftr-368	718	54	of	of	ADP
ftr-368	718	55	operation	operation	NOUN
ftr-368	718	56	(	(	PUNCT
ftr-368	718	57	i.e.	i.e.	X
ftr-368	718	58	,	,	PUNCT
ftr-368	718	59	the	the	DET
ftr-368	718	60	period	period	NOUN
ftr-368	718	61	of	of	ADP
ftr-368	718	62	amortization	amortization	NOUN
ftr-368	718	63	)	)	PUNCT
ftr-368	718	64	.	.	PUNCT
ftr-368	718	65	”	"	PUNCT
ftr-368	719	1	see	see	VERB
ftr-368	719	2	also	also	ADV
ftr-368	719	3	zorn	zorn	PROPN
ftr-368	719	4	,	,	PUNCT
ftr-368	719	5	supra	supra	PROPN
ftr-368	719	6	note	note	NOUN
ftr-368	719	7	75	75	NUM
ftr-368	719	8	,	,	PUNCT
ftr-368	719	9	at	at	ADP
ftr-368	719	10	392	392	NUM
ftr-368	719	11	-	-	SYM
ftr-368	719	12	93	93	NUM
ftr-368	719	13	.	.	PUNCT
ftr-368	720	1	194	194	NUM
ftr-368	720	2	florida	florida	PROPN
ftr-368	720	3	tax	tax	NOUN
ftr-368	720	4	review	review	NOUN
ftr-368	721	1	[	[	X
ftr-368	721	2	vol	vol	NOUN
ftr-368	721	3	.	.	PUNCT
ftr-368	722	1	9:3	9:3	NUM
ftr-368	722	2	growth	growth	NOUN
ftr-368	722	3	in	in	ADP
ftr-368	722	4	sports	sport	NOUN
ftr-368	722	5	franchise	franchise	NOUN
ftr-368	722	6	value	value	NOUN
ftr-368	722	7	,	,	PUNCT
ftr-368	722	8	and	and	CCONJ
ftr-368	722	9	that	that	SCONJ
ftr-368	722	10	it	it	PRON
ftr-368	722	11	consequently	consequently	ADV
ftr-368	722	12	abandoned	abandon	VERB
ftr-368	722	13	any	any	DET
ftr-368	722	14	argument	argument	NOUN
ftr-368	722	15	that	that	SCONJ
ftr-368	722	16	player	player	NOUN
ftr-368	722	17	contracts	contract	NOUN
ftr-368	722	18	should	should	AUX
ftr-368	722	19	not	not	PART
ftr-368	722	20	be	be	AUX
ftr-368	722	21	amortizable	amortizable	ADJ
ftr-368	722	22	at	at	ADV
ftr-368	722	23	all	all	ADV
ftr-368	722	24	.	.	PUNCT
ftr-368	723	1	the	the	DET
ftr-368	723	2	amortization	amortization	NOUN
ftr-368	723	3	of	of	ADP
ftr-368	723	4	player	player	NOUN
ftr-368	723	5	contracts	contract	NOUN
ftr-368	723	6	consistently	consistently	ADV
ftr-368	723	7	yielded	yield	VERB
ftr-368	723	8	significant	significant	ADJ
ftr-368	723	9	benefits	benefit	NOUN
ftr-368	723	10	to	to	ADP
ftr-368	723	11	sports	sport	NOUN
ftr-368	723	12	owners	owner	NOUN
ftr-368	723	13	at	at	ADP
ftr-368	723	14	least	least	ADJ
ftr-368	723	15	through	through	ADP
ftr-368	723	16	the	the	DET
ftr-368	723	17	1980s	1980s	NUM
ftr-368	723	18	.	.	PUNCT
ftr-368	724	1	in	in	ADP
ftr-368	724	2	fact	fact	NOUN
ftr-368	724	3	,	,	PUNCT
ftr-368	724	4	such	such	DET
ftr-368	724	5	a	a	DET
ftr-368	724	6	practice	practice	NOUN
ftr-368	724	7	resulted	result	VERB
ftr-368	724	8	in	in	ADP
ftr-368	724	9	the	the	DET
ftr-368	724	10	“	"	PUNCT
ftr-368	724	11	puzzling	puzzle	VERB
ftr-368	724	12	phenomenon	phenomenon	NOUN
ftr-368	724	13	”	"	PUNCT
ftr-368	724	14	of	of	ADP
ftr-368	724	15	skyrocketing	skyrocket	VERB
ftr-368	724	16	franchise	franchise	NOUN
ftr-368	724	17	values	value	NOUN
ftr-368	724	18	’	'	PUNCT
ftr-368	724	19	coinciding	coincide	VERB
ftr-368	724	20	with	with	ADP
ftr-368	724	21	sustained	sustained	ADJ
ftr-368	724	22	tax	tax	NOUN
ftr-368	724	23	losses.110	losses.110	NOUN
ftr-368	724	24	as	as	ADP
ftr-368	724	25	an	an	DET
ftr-368	724	26	illustration	illustration	NOUN
ftr-368	724	27	,	,	PUNCT
ftr-368	724	28	in	in	ADP
ftr-368	724	29	1974	1974	NUM
ftr-368	724	30	,	,	PUNCT
ftr-368	724	31	only	only	ADV
ftr-368	724	32	five	five	NUM
ftr-368	724	33	of	of	ADP
ftr-368	724	34	the	the	DET
ftr-368	724	35	27	27	NUM
ftr-368	724	36	professional	professional	ADJ
ftr-368	724	37	basketball	basketball	NOUN
ftr-368	724	38	teams	team	NOUN
ftr-368	724	39	reported	report	VERB
ftr-368	724	40	a	a	DET
ftr-368	724	41	profit.111	profit.111	NOUN
ftr-368	724	42	in	in	ADP
ftr-368	724	43	baseball	baseball	NOUN
ftr-368	724	44	,	,	PUNCT
ftr-368	724	45	the	the	DET
ftr-368	724	46	pittsburgh	pittsburgh	PROPN
ftr-368	724	47	pirates	pirate	NOUN
ftr-368	724	48	experienced	experience	VERB
ftr-368	724	49	steady	steady	ADJ
ftr-368	724	50	growth	growth	NOUN
ftr-368	724	51	on	on	ADP
ftr-368	724	52	the	the	DET
ftr-368	724	53	field	field	NOUN
ftr-368	724	54	and	and	CCONJ
ftr-368	724	55	at	at	ADP
ftr-368	724	56	the	the	DET
ftr-368	724	57	box	box	PROPN
ftr-368	724	58	office	office	NOUN
ftr-368	724	59	between	between	ADP
ftr-368	724	60	1986	1986	NUM
ftr-368	724	61	and	and	CCONJ
ftr-368	724	62	1991	1991	NUM
ftr-368	724	63	.	.	PUNCT
ftr-368	725	1	during	during	ADP
ftr-368	725	2	that	that	DET
ftr-368	725	3	period	period	NOUN
ftr-368	725	4	,	,	PUNCT
ftr-368	725	5	their	their	PRON
ftr-368	725	6	payroll	payroll	NOUN
ftr-368	725	7	more	more	ADV
ftr-368	725	8	than	than	ADP
ftr-368	725	9	doubled	double	VERB
ftr-368	725	10	from	from	ADP
ftr-368	725	11	$	$	SYM
ftr-368	725	12	6	6	NUM
ftr-368	725	13	million	million	NUM
ftr-368	725	14	in	in	ADP
ftr-368	725	15	1986	1986	NUM
ftr-368	725	16	to	to	ADP
ftr-368	725	17	$	$	SYM
ftr-368	725	18	15.5	15.5	NUM
ftr-368	725	19	million	million	NUM
ftr-368	725	20	in	in	ADP
ftr-368	725	21	1990	1990	NUM
ftr-368	725	22	.	.	PUNCT
ftr-368	726	1	yet	yet	ADV
ftr-368	726	2	,	,	PUNCT
ftr-368	726	3	large	large	ADJ
ftr-368	726	4	amortization	amortization	NOUN
ftr-368	726	5	deductions	deduction	NOUN
ftr-368	726	6	turned	turn	VERB
ftr-368	726	7	the	the	DET
ftr-368	726	8	pirates	pirate	NOUN
ftr-368	726	9	’	'	PUNCT
ftr-368	726	10	operating	operate	VERB
ftr-368	726	11	profits	profit	NOUN
ftr-368	726	12	into	into	ADP
ftr-368	726	13	tax	tax	NOUN
ftr-368	726	14	losses.112	losses.112	PROPN
ftr-368	726	15	stephen	stephen	PROPN
ftr-368	726	16	zorn	zorn	PROPN
ftr-368	726	17	argues	argue	VERB
ftr-368	726	18	that	that	SCONJ
ftr-368	726	19	the	the	DET
ftr-368	726	20	service	service	NOUN
ftr-368	726	21	was	be	AUX
ftr-368	726	22	not	not	PART
ftr-368	726	23	aggressive	aggressive	ADJ
ftr-368	726	24	enough	enough	ADV
ftr-368	726	25	in	in	ADP
ftr-368	726	26	disputing	dispute	VERB
ftr-368	726	27	the	the	DET
ftr-368	726	28	courts	court	NOUN
ftr-368	726	29	’	'	PUNCT
ftr-368	726	30	penchant	penchant	NOUN
ftr-368	726	31	for	for	ADP
ftr-368	726	32	treating	treat	VERB
ftr-368	726	33	franchise	franchise	NOUN
ftr-368	726	34	value	value	NOUN
ftr-368	726	35	as	as	ADP
ftr-368	726	36	a	a	DET
ftr-368	726	37	residual	residual	ADJ
ftr-368	726	38	similar	similar	ADJ
ftr-368	726	39	to	to	ADP
ftr-368	726	40	goodwill	goodwill	NOUN
ftr-368	726	41	.	.	PUNCT
ftr-368	727	1	in	in	ADP
ftr-368	727	2	too	too	ADV
ftr-368	727	3	many	many	ADJ
ftr-368	727	4	cases	case	NOUN
ftr-368	727	5	,	,	PUNCT
ftr-368	727	6	argues	argue	VERB
ftr-368	727	7	zorn	zorn	PROPN
ftr-368	727	8	,	,	PUNCT
ftr-368	727	9	the	the	DET
ftr-368	727	10	court	court	NOUN
ftr-368	727	11	would	would	AUX
ftr-368	727	12	preoccupy	preoccupy	VERB
ftr-368	727	13	itself	itself	PRON
ftr-368	727	14	with	with	ADP
ftr-368	727	15	valuing	value	VERB
ftr-368	727	16	the	the	DET
ftr-368	727	17	player	player	NOUN
ftr-368	727	18	contracts	contract	NOUN
ftr-368	727	19	and	and	CCONJ
ftr-368	727	20	would	would	AUX
ftr-368	727	21	drastically	drastically	ADV
ftr-368	727	22	underestimate	underestimate	VERB
ftr-368	727	23	the	the	DET
ftr-368	727	24	value	value	NOUN
ftr-368	727	25	of	of	ADP
ftr-368	727	26	the	the	DET
ftr-368	727	27	franchise	franchise	NOUN
ftr-368	727	28	itself	itself	PRON
ftr-368	727	29	.	.	PUNCT
ftr-368	728	1	in	in	ADP
ftr-368	728	2	most	most	ADJ
ftr-368	728	3	cases	case	NOUN
ftr-368	728	4	,	,	PUNCT
ftr-368	728	5	the	the	DET
ftr-368	728	6	league	league	NOUN
ftr-368	728	7	franchise	franchise	NOUN
ftr-368	728	8	and	and	CCONJ
ftr-368	728	9	the	the	DET
ftr-368	728	10	right	right	NOUN
ftr-368	728	11	to	to	PART
ftr-368	728	12	operate	operate	VERB
ftr-368	728	13	a	a	DET
ftr-368	728	14	sports	sport	NOUN
ftr-368	728	15	team	team	NOUN
ftr-368	728	16	in	in	ADP
ftr-368	728	17	a	a	DET
ftr-368	728	18	geographical	geographical	ADJ
ftr-368	728	19	area	area	NOUN
ftr-368	728	20	are	be	AUX
ftr-368	728	21	the	the	DET
ftr-368	728	22	most	most	ADV
ftr-368	728	23	economically	economically	ADV
ftr-368	728	24	significant	significant	ADJ
ftr-368	728	25	dimensions	dimension	NOUN
ftr-368	728	26	of	of	ADP
ftr-368	728	27	sports	sport	NOUN
ftr-368	728	28	ownership	ownership	NOUN
ftr-368	728	29	.	.	PUNCT
ftr-368	729	1	in	in	ADP
ftr-368	729	2	the	the	DET
ftr-368	729	3	era	era	NOUN
ftr-368	729	4	of	of	ADP
ftr-368	729	5	free	free	ADJ
ftr-368	729	6	agency	agency	NOUN
ftr-368	729	7	,	,	PUNCT
ftr-368	729	8	players	player	NOUN
ftr-368	729	9	may	may	AUX
ftr-368	729	10	come	come	VERB
ftr-368	729	11	and	and	CCONJ
ftr-368	729	12	go	go	VERB
ftr-368	729	13	,	,	PUNCT
ftr-368	729	14	but	but	CCONJ
ftr-368	729	15	fans	fan	NOUN
ftr-368	729	16	remain	remain	VERB
ftr-368	729	17	loyal	loyal	ADJ
ftr-368	729	18	to	to	ADP
ftr-368	729	19	their	their	PRON
ftr-368	729	20	home	home	NOUN
ftr-368	729	21	teams.113	teams.113	NOUN
ftr-368	729	22	another	another	DET
ftr-368	729	23	possible	possible	ADJ
ftr-368	729	24	shortcoming	shortcoming	NOUN
ftr-368	729	25	in	in	ADP
ftr-368	729	26	the	the	DET
ftr-368	729	27	irs	irs	PROPN
ftr-368	729	28	’	'	PUNCT
ftr-368	729	29	early	early	ADJ
ftr-368	729	30	litigating	litigating	NOUN
ftr-368	729	31	position	position	NOUN
ftr-368	729	32	was	be	AUX
ftr-368	729	33	its	its	PRON
ftr-368	729	34	failure	failure	NOUN
ftr-368	729	35	(	(	PUNCT
ftr-368	729	36	at	at	ADP
ftr-368	729	37	least	least	ADJ
ftr-368	729	38	after	after	ADP
ftr-368	729	39	laird	laird	PROPN
ftr-368	729	40	)	)	PUNCT
ftr-368	729	41	to	to	PART
ftr-368	729	42	assert	assert	VERB
ftr-368	729	43	the	the	DET
ftr-368	729	44	so	so	ADV
ftr-368	729	45	-	-	PUNCT
ftr-368	729	46	called	call	VERB
ftr-368	729	47	“	"	PUNCT
ftr-368	729	48	mass	mass	ADJ
ftr-368	729	49	asset	asset	NOUN
ftr-368	729	50	”	"	PUNCT
ftr-368	729	51	rule	rule	NOUN
ftr-368	729	52	to	to	ADP
ftr-368	729	53	player	player	NOUN
ftr-368	729	54	contracts	contract	NOUN
ftr-368	729	55	.	.	PUNCT
ftr-368	730	1	the	the	DET
ftr-368	730	2	mass	mass	ADJ
ftr-368	730	3	asset	asset	NOUN
ftr-368	730	4	rule	rule	NOUN
ftr-368	730	5	,	,	PUNCT
ftr-368	730	6	a	a	DET
ftr-368	730	7	judicially	judicially	ADV
ftr-368	730	8	created	create	VERB
ftr-368	730	9	doctrine	doctrine	NOUN
ftr-368	730	10	,	,	PUNCT
ftr-368	730	11	denies	deny	VERB
ftr-368	730	12	110	110	NUM
ftr-368	730	13	.	.	PUNCT
ftr-368	731	1	see	see	VERB
ftr-368	731	2	weiler	weiler	PROPN
ftr-368	731	3	&	&	CCONJ
ftr-368	731	4	roberts	roberts	PROPN
ftr-368	731	5	,	,	PUNCT
ftr-368	731	6	supra	supra	PROPN
ftr-368	731	7	note	note	PROPN
ftr-368	731	8	6	6	NUM
ftr-368	731	9	,	,	PUNCT
ftr-368	731	10	at	at	ADP
ftr-368	731	11	632	632	NUM
ftr-368	731	12	(	(	PUNCT
ftr-368	731	13	describing	describe	VERB
ftr-368	731	14	victor	victor	PROPN
ftr-368	731	15	kiam	kiam	PROPN
ftr-368	731	16	’s	’s	PART
ftr-368	731	17	purchase	purchase	NOUN
ftr-368	731	18	of	of	ADP
ftr-368	731	19	the	the	DET
ftr-368	731	20	new	new	PROPN
ftr-368	731	21	england	england	PROPN
ftr-368	731	22	patriots	patriot	NOUN
ftr-368	731	23	in	in	ADP
ftr-368	731	24	1988	1988	NUM
ftr-368	731	25	for	for	ADP
ftr-368	731	26	$	$	SYM
ftr-368	731	27	85	85	NUM
ftr-368	731	28	million	million	NUM
ftr-368	731	29	.	.	PUNCT
ftr-368	732	1	within	within	ADP
ftr-368	732	2	four	four	NUM
ftr-368	732	3	years	year	NOUN
ftr-368	732	4	,	,	PUNCT
ftr-368	732	5	the	the	DET
ftr-368	732	6	patriots	patriot	NOUN
ftr-368	732	7	had	have	AUX
ftr-368	732	8	suffered	suffer	VERB
ftr-368	732	9	great	great	ADJ
ftr-368	732	10	financial	financial	ADJ
ftr-368	732	11	losses	loss	NOUN
ftr-368	732	12	both	both	CCONJ
ftr-368	732	13	on	on	ADP
ftr-368	732	14	and	and	CCONJ
ftr-368	732	15	off	off	ADP
ftr-368	732	16	the	the	DET
ftr-368	732	17	field	field	NOUN
ftr-368	732	18	.	.	PUNCT
ftr-368	733	1	in	in	ADP
ftr-368	733	2	1992	1992	NUM
ftr-368	733	3	,	,	PUNCT
ftr-368	733	4	however	however	ADV
ftr-368	733	5	,	,	PUNCT
ftr-368	733	6	jim	jim	PROPN
ftr-368	733	7	orthwein	orthwein	ADV
ftr-368	733	8	purchased	purchase	VERB
ftr-368	733	9	the	the	DET
ftr-368	733	10	team	team	NOUN
ftr-368	733	11	for	for	ADP
ftr-368	733	12	an	an	DET
ftr-368	733	13	estimated	estimate	VERB
ftr-368	733	14	$	$	SYM
ftr-368	733	15	105	105	NUM
ftr-368	733	16	million	million	NUM
ftr-368	733	17	,	,	PUNCT
ftr-368	733	18	and	and	CCONJ
ftr-368	733	19	after	after	ADP
ftr-368	733	20	three	three	NUM
ftr-368	733	21	seasons	season	NOUN
ftr-368	733	22	of	of	ADP
ftr-368	733	23	continued	continue	VERB
ftr-368	733	24	operating	operating	NOUN
ftr-368	733	25	losses	loss	NOUN
ftr-368	733	26	,	,	PUNCT
ftr-368	733	27	sold	sell	VERB
ftr-368	733	28	the	the	DET
ftr-368	733	29	team	team	NOUN
ftr-368	733	30	in	in	ADP
ftr-368	733	31	1995	1995	NUM
ftr-368	733	32	to	to	ADP
ftr-368	733	33	its	its	PRON
ftr-368	733	34	current	current	ADJ
ftr-368	733	35	owner	owner	NOUN
ftr-368	733	36	,	,	PUNCT
ftr-368	733	37	robert	robert	PROPN
ftr-368	733	38	kraft	kraft	PROPN
ftr-368	733	39	,	,	PUNCT
ftr-368	733	40	for	for	ADP
ftr-368	733	41	$	$	SYM
ftr-368	733	42	160	160	NUM
ftr-368	733	43	million	million	NUM
ftr-368	733	44	)	)	PUNCT
ftr-368	733	45	.	.	PUNCT
ftr-368	734	1	this	this	DET
ftr-368	734	2	skepticism	skepticism	NOUN
ftr-368	734	3	is	be	AUX
ftr-368	734	4	not	not	PART
ftr-368	734	5	limited	limit	VERB
ftr-368	734	6	to	to	ADP
ftr-368	734	7	the	the	DET
ftr-368	734	8	ranks	rank	NOUN
ftr-368	734	9	of	of	ADP
ftr-368	734	10	legal	legal	ADJ
ftr-368	734	11	scholars	scholar	NOUN
ftr-368	734	12	such	such	ADJ
ftr-368	734	13	as	as	ADP
ftr-368	734	14	weiler	weiler	PROPN
ftr-368	734	15	and	and	CCONJ
ftr-368	734	16	zorn	zorn	NOUN
ftr-368	734	17	.	.	PUNCT
ftr-368	735	1	whitey	whitey	PROPN
ftr-368	735	2	herzog	herzog	PROPN
ftr-368	735	3	,	,	PUNCT
ftr-368	735	4	the	the	DET
ftr-368	735	5	former	former	ADJ
ftr-368	735	6	baseball	baseball	NOUN
ftr-368	735	7	player	player	NOUN
ftr-368	735	8	,	,	PUNCT
ftr-368	735	9	coach	coach	NOUN
ftr-368	735	10	and	and	CCONJ
ftr-368	735	11	manager	manager	NOUN
ftr-368	735	12	,	,	PUNCT
ftr-368	735	13	referring	refer	VERB
ftr-368	735	14	to	to	ADP
ftr-368	735	15	the	the	DET
ftr-368	735	16	claim	claim	NOUN
ftr-368	735	17	by	by	ADP
ftr-368	735	18	then	then	ADV
ftr-368	735	19	kansas	kansas	PROPN
ftr-368	735	20	city	city	PROPN
ftr-368	735	21	royals	royals	PROPN
ftr-368	735	22	owner	owner	PROPN
ftr-368	735	23	ewing	ewing	PROPN
ftr-368	735	24	kauffman	kauffman	PROPN
ftr-368	735	25	that	that	SCONJ
ftr-368	735	26	his	his	PRON
ftr-368	735	27	team	team	NOUN
ftr-368	735	28	lost	lose	VERB
ftr-368	735	29	$	$	SYM
ftr-368	735	30	1.8	1.8	NUM
ftr-368	735	31	million	million	NUM
ftr-368	735	32	in	in	ADP
ftr-368	735	33	a	a	DET
ftr-368	735	34	[	[	X
ftr-368	735	35	very	very	ADV
ftr-368	735	36	successful	successful	ADJ
ftr-368	735	37	]	]	PUNCT
ftr-368	735	38	1985	1985	NUM
ftr-368	735	39	season	season	NOUN
ftr-368	735	40	,	,	PUNCT
ftr-368	735	41	asserted	assert	VERB
ftr-368	735	42	that	that	SCONJ
ftr-368	735	43	“	"	PUNCT
ftr-368	735	44	there	there	PRON
ftr-368	735	45	’s	’	VERB
ftr-368	735	46	no	no	DET
ftr-368	735	47	way	way	NOUN
ftr-368	735	48	–	–	PUNCT
ftr-368	735	49	if	if	SCONJ
ftr-368	735	50	you	you	PRON
ftr-368	735	51	draw	draw	VERB
ftr-368	735	52	two	two	NUM
ftr-368	735	53	million	million	NUM
ftr-368	735	54	people	people	NOUN
ftr-368	735	55	–	–	PUNCT
ftr-368	735	56	that	that	SCONJ
ftr-368	735	57	you	you	PRON
ftr-368	735	58	can	can	AUX
ftr-368	735	59	lose	lose	VERB
ftr-368	735	60	money	money	NOUN
ftr-368	735	61	.	.	PUNCT
ftr-368	736	1	unless	unless	SCONJ
ftr-368	736	2	you	you	PRON
ftr-368	736	3	’re	’re	AUX
ftr-368	736	4	trying	try	VERB
ftr-368	736	5	.	.	PUNCT
ftr-368	736	6	”	"	PUNCT
ftr-368	737	1	zimbalist	zimbalist	NOUN
ftr-368	737	2	,	,	PUNCT
ftr-368	737	3	supra	supra	PROPN
ftr-368	737	4	note	note	NOUN
ftr-368	737	5	2	2	NUM
ftr-368	737	6	at	at	ADP
ftr-368	737	7	72	72	NUM
ftr-368	737	8	.	.	PUNCT
ftr-368	738	1	see	see	VERB
ftr-368	738	2	also	also	ADV
ftr-368	738	3	supra	supra	PROPN
ftr-368	738	4	notes	note	VERB
ftr-368	738	5	86	86	NUM
ftr-368	738	6	-	-	SYM
ftr-368	738	7	87	87	NUM
ftr-368	738	8	and	and	CCONJ
ftr-368	738	9	accompanying	accompany	VERB
ftr-368	738	10	text	text	NOUN
ftr-368	738	11	.	.	PUNCT
ftr-368	739	1	111	111	NUM
ftr-368	739	2	.	.	PUNCT
ftr-368	740	1	u.s	u.s	PROPN
ftr-368	740	2	.	.	PROPN
ftr-368	740	3	news	news	PROPN
ftr-368	740	4	&	&	CCONJ
ftr-368	740	5	world	world	PROPN
ftr-368	740	6	report	report	PROPN
ftr-368	740	7	,	,	PUNCT
ftr-368	740	8	aug	aug	PROPN
ftr-368	740	9	.	.	PROPN
ftr-368	740	10	12	12	NUM
ftr-368	740	11	,	,	PUNCT
ftr-368	740	12	1974	1974	NUM
ftr-368	740	13	,	,	PUNCT
ftr-368	740	14	at	at	ADP
ftr-368	740	15	51	51	NUM
ftr-368	740	16	.	.	PUNCT
ftr-368	740	17	112	112	NUM
ftr-368	740	18	.	.	PUNCT
ftr-368	741	1	zimbalist	zimbalist	NOUN
ftr-368	741	2	,	,	PUNCT
ftr-368	741	3	supra	supra	PROPN
ftr-368	741	4	note	note	NOUN
ftr-368	741	5	2	2	NUM
ftr-368	741	6	,	,	PUNCT
ftr-368	741	7	at	at	ADP
ftr-368	741	8	69	69	NUM
ftr-368	741	9	-	-	SYM
ftr-368	741	10	70	70	NUM
ftr-368	741	11	.	.	PUNCT
ftr-368	741	12	113	113	NUM
ftr-368	741	13	.	.	PUNCT
ftr-368	742	1	zorn	zorn	PROPN
ftr-368	742	2	,	,	PUNCT
ftr-368	742	3	supra	supra	PROPN
ftr-368	742	4	note	note	NOUN
ftr-368	742	5	75	75	NUM
ftr-368	742	6	,	,	PUNCT
ftr-368	742	7	at	at	ADP
ftr-368	742	8	364	364	NUM
ftr-368	742	9	-	-	SYM
ftr-368	742	10	65	65	NUM
ftr-368	742	11	.	.	PUNCT
ftr-368	743	1	see	see	VERB
ftr-368	743	2	also	also	ADV
ftr-368	743	3	zimbalist	zimbalist	NOUN
ftr-368	743	4	,	,	PUNCT
ftr-368	743	5	supra	supra	ADJ
ftr-368	743	6	note	note	NOUN
ftr-368	743	7	2	2	NUM
ftr-368	743	8	,	,	PUNCT
ftr-368	743	9	at	at	ADP
ftr-368	743	10	35	35	NUM
ftr-368	743	11	(	(	PUNCT
ftr-368	743	12	“	"	PUNCT
ftr-368	743	13	it	it	PRON
ftr-368	743	14	is	be	AUX
ftr-368	743	15	obvious	obvious	ADJ
ftr-368	743	16	that	that	SCONJ
ftr-368	743	17	the	the	DET
ftr-368	743	18	overwhelming	overwhelming	ADJ
ftr-368	743	19	share	share	NOUN
ftr-368	743	20	of	of	ADP
ftr-368	743	21	the	the	DET
ftr-368	743	22	value	value	NOUN
ftr-368	743	23	of	of	ADP
ftr-368	743	24	a	a	DET
ftr-368	743	25	franchise	franchise	NOUN
ftr-368	743	26	belongs	belong	VERB
ftr-368	743	27	to	to	ADP
ftr-368	743	28	the	the	DET
ftr-368	743	29	monopoly	monopoly	NOUN
ftr-368	743	30	rent	rent	NOUN
ftr-368	743	31	that	that	PRON
ftr-368	743	32	is	be	AUX
ftr-368	743	33	generated	generate	VERB
ftr-368	743	34	by	by	ADP
ftr-368	743	35	belonging	belong	VERB
ftr-368	743	36	to	to	ADP
ftr-368	743	37	major	major	ADJ
ftr-368	743	38	league	league	NOUN
ftr-368	743	39	baseball	baseball	NOUN
ftr-368	743	40	and	and	CCONJ
ftr-368	743	41	the	the	DET
ftr-368	743	42	exclusive	exclusive	ADJ
ftr-368	743	43	territorial	territorial	ADJ
ftr-368	743	44	rights	right	NOUN
ftr-368	743	45	membership	membership	NOUN
ftr-368	743	46	confers	confer	NOUN
ftr-368	743	47	,	,	PUNCT
ftr-368	743	48	not	not	PART
ftr-368	743	49	the	the	DET
ftr-368	743	50	player	player	NOUN
ftr-368	743	51	contracts	contract	NOUN
ftr-368	743	52	”	"	PUNCT
ftr-368	743	53	)	)	PUNCT
ftr-368	743	54	.	.	PUNCT
ftr-368	744	1	empirically	empirically	ADV
ftr-368	744	2	,	,	PUNCT
ftr-368	744	3	it	it	PRON
ftr-368	744	4	is	be	AUX
ftr-368	744	5	undeniable	undeniable	ADJ
ftr-368	744	6	that	that	SCONJ
ftr-368	744	7	many	many	ADJ
ftr-368	744	8	clubs	club	NOUN
ftr-368	744	9	have	have	VERB
ftr-368	744	10	loyal	loyal	ADJ
ftr-368	744	11	fans	fan	NOUN
ftr-368	744	12	who	who	PRON
ftr-368	744	13	fill	fill	VERB
ftr-368	744	14	the	the	DET
ftr-368	744	15	seats	seat	NOUN
ftr-368	744	16	even	even	ADV
ftr-368	744	17	where	where	SCONJ
ftr-368	744	18	the	the	DET
ftr-368	744	19	teams	team	NOUN
ftr-368	744	20	perform	perform	VERB
ftr-368	744	21	poorly	poorly	ADV
ftr-368	744	22	.	.	PUNCT
ftr-368	745	1	2008	2008	NUM
ftr-368	745	2	]	]	PUNCT
ftr-368	746	1	taxing	tax	VERB
ftr-368	746	2	the	the	DET
ftr-368	746	3	business	business	NOUN
ftr-368	746	4	of	of	ADP
ftr-368	746	5	sports	sport	NOUN
ftr-368	746	6	195	195	NUM
ftr-368	746	7	depreciation	depreciation	NOUN
ftr-368	746	8	where	where	SCONJ
ftr-368	746	9	acquired	acquire	VERB
ftr-368	746	10	intangible	intangible	ADJ
ftr-368	746	11	assets	asset	NOUN
ftr-368	746	12	are	be	AUX
ftr-368	746	13	an	an	DET
ftr-368	746	14	indivisible	indivisible	ADJ
ftr-368	746	15	part	part	NOUN
ftr-368	746	16	of	of	ADP
ftr-368	746	17	an	an	DET
ftr-368	746	18	aggregate	aggregate	ADJ
ftr-368	746	19	intangible	intangible	NOUN
ftr-368	746	20	that	that	PRON
ftr-368	746	21	does	do	AUX
ftr-368	746	22	not	not	PART
ftr-368	746	23	deplete	deplete	VERB
ftr-368	746	24	over	over	ADP
ftr-368	746	25	time.114	time.114	NOUN
ftr-368	746	26	under	under	ADP
ftr-368	746	27	the	the	DET
ftr-368	746	28	mass	mass	ADJ
ftr-368	746	29	asset	asset	NOUN
ftr-368	746	30	rule	rule	NOUN
ftr-368	746	31	,	,	PUNCT
ftr-368	746	32	if	if	SCONJ
ftr-368	746	33	the	the	DET
ftr-368	746	34	intangibles	intangible	NOUN
ftr-368	746	35	with	with	ADP
ftr-368	746	36	a	a	DET
ftr-368	746	37	definite	definite	ADJ
ftr-368	746	38	life	life	NOUN
ftr-368	746	39	have	have	VERB
ftr-368	746	40	no	no	DET
ftr-368	746	41	value	value	NOUN
ftr-368	746	42	separate	separate	ADJ
ftr-368	746	43	and	and	CCONJ
ftr-368	746	44	apart	apart	ADV
ftr-368	746	45	from	from	ADP
ftr-368	746	46	the	the	DET
ftr-368	746	47	indefinite	indefinite	ADJ
ftr-368	746	48	assets	asset	NOUN
ftr-368	746	49	,	,	PUNCT
ftr-368	746	50	amortization	amortization	NOUN
ftr-368	746	51	will	will	AUX
ftr-368	746	52	be	be	AUX
ftr-368	746	53	denied	deny	VERB
ftr-368	746	54	.	.	PUNCT
ftr-368	747	1	in	in	ADP
ftr-368	747	2	laird	laird	PROPN
ftr-368	747	3	,	,	PUNCT
ftr-368	747	4	while	while	SCONJ
ftr-368	747	5	the	the	DET
ftr-368	747	6	irs	irs	PROPN
ftr-368	747	7	put	put	VERB
ftr-368	747	8	forth	forth	ADP
ftr-368	747	9	a	a	DET
ftr-368	747	10	mass	mass	ADJ
ftr-368	747	11	asset	asset	NOUN
ftr-368	747	12	argument	argument	NOUN
ftr-368	747	13	,	,	PUNCT
ftr-368	747	14	it	it	PRON
ftr-368	747	15	appears	appear	VERB
ftr-368	747	16	to	to	PART
ftr-368	747	17	have	have	AUX
ftr-368	747	18	undermined	undermine	VERB
ftr-368	747	19	its	its	PRON
ftr-368	747	20	own	own	ADJ
ftr-368	747	21	cause	cause	NOUN
ftr-368	747	22	by	by	ADP
ftr-368	747	23	conceding	concede	VERB
ftr-368	747	24	(	(	PUNCT
ftr-368	747	25	in	in	ADP
ftr-368	747	26	the	the	DET
ftr-368	747	27	alternative	alternative	NOUN
ftr-368	747	28	)	)	PUNCT
ftr-368	747	29	that	that	SCONJ
ftr-368	747	30	the	the	DET
ftr-368	747	31	contracts	contract	NOUN
ftr-368	747	32	did	do	AUX
ftr-368	747	33	have	have	VERB
ftr-368	747	34	separate	separate	VERB
ftr-368	747	35	value.115	value.115	PROPN
ftr-368	747	36	the	the	DET
ftr-368	747	37	court	court	NOUN
ftr-368	747	38	seized	seize	VERB
ftr-368	747	39	on	on	ADP
ftr-368	747	40	this	this	DET
ftr-368	747	41	concession	concession	NOUN
ftr-368	747	42	and	and	CCONJ
ftr-368	747	43	rejected	reject	VERB
ftr-368	747	44	the	the	DET
ftr-368	747	45	government	government	NOUN
ftr-368	747	46	’s	’s	PART
ftr-368	747	47	mass	mass	ADJ
ftr-368	747	48	asset	asset	NOUN
ftr-368	747	49	position	position	NOUN
ftr-368	747	50	,	,	PUNCT
ftr-368	747	51	asserting	assert	VERB
ftr-368	747	52	that	that	SCONJ
ftr-368	747	53	“	"	PUNCT
ftr-368	747	54	the	the	DET
ftr-368	747	55	concession	concession	NOUN
ftr-368	747	56	of	of	ADP
ftr-368	747	57	value	value	NOUN
ftr-368	747	58	reveals	reveal	VERB
ftr-368	747	59	the	the	DET
ftr-368	747	60	flaw	flaw	NOUN
ftr-368	747	61	in	in	ADP
ftr-368	747	62	the	the	DET
ftr-368	747	63	mass	mass	ADJ
ftr-368	747	64	asset	asset	NOUN
ftr-368	747	65	theory	theory	NOUN
ftr-368	747	66	.	.	PUNCT
ftr-368	747	67	”116	”116	PUNCT
ftr-368	748	1	from	from	ADP
ftr-368	748	2	that	that	DET
ftr-368	748	3	point	point	NOUN
ftr-368	748	4	forward	forward	ADV
ftr-368	748	5	,	,	PUNCT
ftr-368	748	6	the	the	DET
ftr-368	748	7	service	service	NOUN
ftr-368	748	8	essentially	essentially	ADV
ftr-368	748	9	abandoned	abandon	VERB
ftr-368	748	10	the	the	DET
ftr-368	748	11	theory	theory	NOUN
ftr-368	748	12	completely	completely	ADV
ftr-368	748	13	,	,	PUNCT
ftr-368	748	14	choosing	choose	VERB
ftr-368	748	15	instead	instead	ADV
ftr-368	748	16	to	to	PART
ftr-368	748	17	engage	engage	VERB
ftr-368	748	18	in	in	ADP
ftr-368	748	19	valuation	valuation	NOUN
ftr-368	748	20	disputes	dispute	NOUN
ftr-368	748	21	(	(	PUNCT
ftr-368	748	22	often	often	ADV
ftr-368	748	23	with	with	ADP
ftr-368	748	24	little	little	ADJ
ftr-368	748	25	success	success	NOUN
ftr-368	748	26	,	,	PUNCT
ftr-368	748	27	as	as	ADP
ftr-368	748	28	in	in	ADP
ftr-368	748	29	cases	case	NOUN
ftr-368	748	30	such	such	ADJ
ftr-368	748	31	as	as	ADP
ftr-368	748	32	selig	selig	PROPN
ftr-368	748	33	)	)	PUNCT
ftr-368	748	34	with	with	ADP
ftr-368	748	35	taxpayers	taxpayer	NOUN
ftr-368	748	36	and	and	CCONJ
ftr-368	748	37	their	their	PRON
ftr-368	748	38	well	well	ADV
ftr-368	748	39	prepared	prepared	ADJ
ftr-368	748	40	experts.117	experts.117	NUM
ftr-368	748	41	had	have	AUX
ftr-368	748	42	the	the	DET
ftr-368	748	43	service	service	NOUN
ftr-368	748	44	continued	continue	VERB
ftr-368	748	45	to	to	PART
ftr-368	748	46	insist	insist	VERB
ftr-368	748	47	that	that	SCONJ
ftr-368	748	48	player	player	NOUN
ftr-368	748	49	contracts	contract	NOUN
ftr-368	748	50	have	have	VERB
ftr-368	748	51	no	no	DET
ftr-368	748	52	value	value	NOUN
ftr-368	748	53	at	at	ADV
ftr-368	748	54	all	all	ADV
ftr-368	748	55	apart	apart	ADV
ftr-368	748	56	from	from	ADP
ftr-368	748	57	the	the	DET
ftr-368	748	58	franchise	franchise	NOUN
ftr-368	748	59	,	,	PUNCT
ftr-368	748	60	it	it	PRON
ftr-368	748	61	would	would	AUX
ftr-368	748	62	have	have	AUX
ftr-368	748	63	better	well	ADV
ftr-368	748	64	served	serve	VERB
ftr-368	748	65	its	its	PRON
ftr-368	748	66	argument	argument	NOUN
ftr-368	748	67	that	that	SCONJ
ftr-368	748	68	an	an	DET
ftr-368	748	69	allowance	allowance	NOUN
ftr-368	748	70	for	for	ADP
ftr-368	748	71	depreciation	depreciation	NOUN
ftr-368	748	72	is	be	AUX
ftr-368	748	73	economically	economically	ADV
ftr-368	748	74	unsound	unsound	ADJ
ftr-368	748	75	.	.	PUNCT
ftr-368	749	1	even	even	ADV
ftr-368	749	2	in	in	ADP
ftr-368	749	3	its	its	PRON
ftr-368	749	4	focus	focus	NOUN
ftr-368	749	5	on	on	ADP
ftr-368	749	6	valuation	valuation	NOUN
ftr-368	749	7	of	of	ADP
ftr-368	749	8	the	the	DET
ftr-368	749	9	player	player	NOUN
ftr-368	749	10	contracts	contract	NOUN
ftr-368	749	11	,	,	PUNCT
ftr-368	749	12	the	the	DET
ftr-368	749	13	service	service	NOUN
ftr-368	749	14	appears	appear	VERB
ftr-368	749	15	to	to	PART
ftr-368	749	16	have	have	AUX
ftr-368	749	17	lost	lose	VERB
ftr-368	749	18	sight	sight	NOUN
ftr-368	749	19	of	of	ADP
ftr-368	749	20	a	a	DET
ftr-368	749	21	fundamental	fundamental	ADJ
ftr-368	749	22	principle	principle	NOUN
ftr-368	749	23	of	of	ADP
ftr-368	749	24	contract	contract	NOUN
ftr-368	749	25	valuation	valuation	NOUN
ftr-368	749	26	.	.	PUNCT
ftr-368	750	1	namely	namely	ADV
ftr-368	750	2	,	,	PUNCT
ftr-368	750	3	an	an	DET
ftr-368	750	4	intangible	intangible	ADJ
ftr-368	750	5	asset	asset	NOUN
ftr-368	750	6	is	be	AUX
ftr-368	750	7	only	only	ADV
ftr-368	750	8	as	as	ADV
ftr-368	750	9	valuable	valuable	ADJ
ftr-368	750	10	as	as	ADP
ftr-368	750	11	the	the	DET
ftr-368	750	12	income	income	NOUN
ftr-368	750	13	it	it	PRON
ftr-368	750	14	produces	produce	VERB
ftr-368	750	15	for	for	ADP
ftr-368	750	16	its	its	PRON
ftr-368	750	17	owner	owner	NOUN
ftr-368	750	18	.	.	PUNCT
ftr-368	751	1	when	when	SCONJ
ftr-368	751	2	the	the	DET
ftr-368	751	3	asset	asset	NOUN
ftr-368	751	4	is	be	AUX
ftr-368	751	5	an	an	DET
ftr-368	751	6	executory	executory	ADJ
ftr-368	751	7	contract	contract	NOUN
ftr-368	751	8	for	for	ADP
ftr-368	751	9	the	the	DET
ftr-368	751	10	performance	performance	NOUN
ftr-368	751	11	of	of	ADP
ftr-368	751	12	services	service	NOUN
ftr-368	751	13	,	,	PUNCT
ftr-368	751	14	which	which	PRON
ftr-368	751	15	includes	include	VERB
ftr-368	751	16	bilateral	bilateral	ADJ
ftr-368	751	17	obligations	obligation	NOUN
ftr-368	751	18	,	,	PUNCT
ftr-368	751	19	a	a	DET
ftr-368	751	20	proper	proper	ADJ
ftr-368	751	21	framework	framework	NOUN
ftr-368	751	22	for	for	ADP
ftr-368	751	23	valuation	valuation	NOUN
ftr-368	751	24	must	must	AUX
ftr-368	751	25	compare	compare	VERB
ftr-368	751	26	the	the	DET
ftr-368	751	27	revenue	revenue	NOUN
ftr-368	751	28	generated	generate	VERB
ftr-368	751	29	by	by	ADP
ftr-368	751	30	the	the	DET
ftr-368	751	31	player	player	NOUN
ftr-368	751	32	with	with	ADP
ftr-368	751	33	the	the	DET
ftr-368	751	34	compensation	compensation	NOUN
ftr-368	751	35	called	call	VERB
ftr-368	751	36	for	for	ADP
ftr-368	751	37	under	under	ADP
ftr-368	751	38	the	the	DET
ftr-368	751	39	contract	contract	NOUN
ftr-368	751	40	.	.	PUNCT
ftr-368	752	1	indeed	indeed	ADV
ftr-368	752	2	,	,	PUNCT
ftr-368	752	3	it	it	PRON
ftr-368	752	4	is	be	AUX
ftr-368	752	5	the	the	DET
ftr-368	752	6	contract	contract	NOUN
ftr-368	752	7	that	that	PRON
ftr-368	752	8	must	must	AUX
ftr-368	752	9	be	be	AUX
ftr-368	752	10	amortized	amortize	VERB
ftr-368	752	11	,	,	PUNCT
ftr-368	752	12	not	not	PART
ftr-368	752	13	the	the	DET
ftr-368	752	14	player	player	NOUN
ftr-368	752	15	himself	himself	PRON
ftr-368	752	16	.	.	PUNCT
ftr-368	753	1	if	if	SCONJ
ftr-368	753	2	a	a	DET
ftr-368	753	3	player	player	NOUN
ftr-368	753	4	is	be	AUX
ftr-368	753	5	“	"	PUNCT
ftr-368	753	6	overpaid	overpay	VERB
ftr-368	753	7	”	"	PUNCT
ftr-368	753	8	,	,	PUNCT
ftr-368	753	9	his	his	PRON
ftr-368	753	10	contract	contract	NOUN
ftr-368	753	11	is	be	AUX
ftr-368	753	12	technically	technically	ADV
ftr-368	753	13	of	of	ADP
ftr-368	753	14	no	no	DET
ftr-368	753	15	value	value	NOUN
ftr-368	753	16	to	to	ADP
ftr-368	753	17	the	the	DET
ftr-368	753	18	franchise	franchise	NOUN
ftr-368	753	19	(	(	PUNCT
ftr-368	753	20	from	from	ADP
ftr-368	753	21	a	a	DET
ftr-368	753	22	purely	purely	ADV
ftr-368	753	23	economic	economic	ADJ
ftr-368	753	24	perspective	perspective	NOUN
ftr-368	753	25	)	)	PUNCT
ftr-368	753	26	,	,	PUNCT
ftr-368	753	27	and	and	CCONJ
ftr-368	753	28	any	any	DET
ftr-368	753	29	allocation	allocation	NOUN
ftr-368	753	30	thereto	thereto	VERB
ftr-368	753	31	should	should	AUX
ftr-368	753	32	be	be	AUX
ftr-368	753	33	denied	deny	VERB
ftr-368	753	34	.	.	PUNCT
ftr-368	754	1	based	base	VERB
ftr-368	754	2	on	on	ADP
ftr-368	754	3	an	an	DET
ftr-368	754	4	earlier	early	ADJ
ftr-368	754	5	mathematical	mathematical	ADJ
ftr-368	754	6	model	model	NOUN
ftr-368	754	7	developed	develop	VERB
ftr-368	754	8	in	in	ADP
ftr-368	754	9	the	the	DET
ftr-368	754	10	mid-1970s	mid-1970	NOUN
ftr-368	754	11	,	,	PUNCT
ftr-368	754	12	andrew	andrew	PROPN
ftr-368	754	13	zimbalist	zimbalist	PROPN
ftr-368	754	14	estimated	estimate	VERB
ftr-368	754	15	the	the	DET
ftr-368	754	16	“	"	PUNCT
ftr-368	754	17	marginal	marginal	ADJ
ftr-368	754	18	revenue	revenue	NOUN
ftr-368	754	19	product	product	NOUN
ftr-368	754	20	”	"	PUNCT
ftr-368	754	21	of	of	ADP
ftr-368	754	22	various	various	ADJ
ftr-368	754	23	baseball	baseball	NOUN
ftr-368	754	24	players	player	NOUN
ftr-368	754	25	in	in	ADP
ftr-368	754	26	1989.118	1989.118	NUM
ftr-368	754	27	the	the	DET
ftr-368	754	28	findings	finding	NOUN
ftr-368	754	29	indicate	indicate	VERB
ftr-368	754	30	that	that	SCONJ
ftr-368	754	31	players	player	NOUN
ftr-368	754	32	with	with	ADP
ftr-368	754	33	six	six	NUM
ftr-368	754	34	or	or	CCONJ
ftr-368	754	35	114	114	NUM
ftr-368	754	36	.	.	PUNCT
ftr-368	755	1	boe	boe	PROPN
ftr-368	755	2	v.	v.	ADP
ftr-368	755	3	comm’r	comm’r	PROPN
ftr-368	755	4	,	,	PUNCT
ftr-368	755	5	35	35	NUM
ftr-368	755	6	t.c	t.c	NOUN
ftr-368	755	7	.	.	PROPN
ftr-368	755	8	720	720	NUM
ftr-368	755	9	(	(	PUNCT
ftr-368	755	10	1961	1961	NUM
ftr-368	755	11	)	)	PUNCT
ftr-368	755	12	,	,	PUNCT
ftr-368	755	13	aff’d	aff’d	VERB
ftr-368	755	14	307	307	NUM
ftr-368	755	15	f.2d	f.2d	X
ftr-368	755	16	339	339	NUM
ftr-368	755	17	(	(	PUNCT
ftr-368	755	18	9th	9th	ADJ
ftr-368	755	19	cir	cir	NOUN
ftr-368	755	20	.	.	PROPN
ftr-368	755	21	1962	1962	NUM
ftr-368	755	22	)	)	PUNCT
ftr-368	755	23	;	;	PUNCT
ftr-368	755	24	first	first	ADV
ftr-368	755	25	northwest	northwest	NOUN
ftr-368	755	26	,	,	PUNCT
ftr-368	755	27	supra	supra	PROPN
ftr-368	755	28	note	note	NOUN
ftr-368	755	29	92	92	NUM
ftr-368	755	30	,	,	PUNCT
ftr-368	755	31	at	at	ADP
ftr-368	755	32	845	845	NUM
ftr-368	755	33	.	.	PUNCT
ftr-368	756	1	note	note	VERB
ftr-368	756	2	that	that	SCONJ
ftr-368	756	3	this	this	DET
ftr-368	756	4	rule	rule	NOUN
ftr-368	756	5	is	be	AUX
ftr-368	756	6	far	far	ADV
ftr-368	756	7	less	less	ADV
ftr-368	756	8	consequential	consequential	ADJ
ftr-368	756	9	with	with	ADP
ftr-368	756	10	the	the	DET
ftr-368	756	11	advent	advent	NOUN
ftr-368	756	12	of	of	ADP
ftr-368	756	13	§	§	PROPN
ftr-368	756	14	197	197	NUM
ftr-368	756	15	,	,	PUNCT
ftr-368	756	16	and	and	CCONJ
ftr-368	756	17	various	various	ADJ
ftr-368	756	18	cases	case	NOUN
ftr-368	756	19	have	have	AUX
ftr-368	756	20	cast	cast	VERB
ftr-368	756	21	great	great	ADJ
ftr-368	756	22	doubt	doubt	NOUN
ftr-368	756	23	on	on	ADP
ftr-368	756	24	its	its	PRON
ftr-368	756	25	continued	continued	ADJ
ftr-368	756	26	viability	viability	NOUN
ftr-368	756	27	.	.	PUNCT
ftr-368	757	1	but	but	CCONJ
ftr-368	757	2	the	the	DET
ftr-368	757	3	doctrine	doctrine	NOUN
ftr-368	757	4	was	be	AUX
ftr-368	757	5	very	very	ADV
ftr-368	757	6	much	much	ADV
ftr-368	757	7	in	in	ADP
ftr-368	757	8	play	play	NOUN
ftr-368	757	9	in	in	ADP
ftr-368	757	10	the	the	DET
ftr-368	757	11	early	early	ADJ
ftr-368	757	12	rulings	ruling	NOUN
ftr-368	757	13	regarding	regard	VERB
ftr-368	757	14	contract	contract	NOUN
ftr-368	757	15	amortization	amortization	NOUN
ftr-368	757	16	.	.	PUNCT
ftr-368	758	1	115	115	NUM
ftr-368	758	2	.	.	PUNCT
ftr-368	759	1	laird	laird	PROPN
ftr-368	759	2	,	,	PUNCT
ftr-368	759	3	supra	supra	PROPN
ftr-368	759	4	note	note	PROPN
ftr-368	759	5	88	88	NUM
ftr-368	759	6	,	,	PUNCT
ftr-368	759	7	at	at	ADP
ftr-368	759	8	1237	1237	NUM
ftr-368	759	9	.	.	PUNCT
ftr-368	760	1	116	116	NUM
ftr-368	760	2	.	.	PUNCT
ftr-368	761	1	i	i	PRON
ftr-368	761	2	d.	d.	PROPN
ftr-368	761	3	at	at	ADP
ftr-368	761	4	1233	1233	NUM
ftr-368	761	5	.	.	PUNCT
ftr-368	762	1	117	117	NUM
ftr-368	762	2	.	.	PUNCT
ftr-368	762	3	zorn	zorn	PROPN
ftr-368	762	4	,	,	PUNCT
ftr-368	762	5	supra	supra	PROPN
ftr-368	762	6	note	note	NOUN
ftr-368	762	7	75	75	NUM
ftr-368	762	8	,	,	PUNCT
ftr-368	762	9	at	at	ADP
ftr-368	762	10	383	383	NUM
ftr-368	762	11	-	-	SYM
ftr-368	762	12	38	38	NUM
ftr-368	762	13	.	.	PUNCT
ftr-368	763	1	zorn	zorn	PROPN
ftr-368	763	2	also	also	ADV
ftr-368	763	3	argues	argue	VERB
ftr-368	763	4	that	that	SCONJ
ftr-368	763	5	the	the	DET
ftr-368	763	6	irs	irs	PROPN
ftr-368	763	7	did	do	AUX
ftr-368	763	8	not	not	PART
ftr-368	763	9	adequately	adequately	ADV
ftr-368	763	10	pursue	pursue	VERB
ftr-368	763	11	the	the	DET
ftr-368	763	12	argument	argument	NOUN
ftr-368	763	13	based	base	VERB
ftr-368	763	14	on	on	ADP
ftr-368	763	15	the	the	DET
ftr-368	763	16	disallowance	disallowance	NOUN
ftr-368	763	17	of	of	ADP
ftr-368	763	18	“	"	PUNCT
ftr-368	763	19	hobby	hobby	ADJ
ftr-368	763	20	”	"	PUNCT
ftr-368	763	21	losses	loss	NOUN
ftr-368	763	22	under	under	ADP
ftr-368	763	23	§	§	PROPN
ftr-368	763	24	183	183	NUM
ftr-368	763	25	.	.	PUNCT
ftr-368	763	26	118	118	NUM
ftr-368	763	27	.	.	PUNCT
ftr-368	764	1	zimbalist	zimbalist	NOUN
ftr-368	764	2	,	,	PUNCT
ftr-368	764	3	supra	supra	PROPN
ftr-368	764	4	note	note	NOUN
ftr-368	764	5	2	2	NUM
ftr-368	764	6	,	,	PUNCT
ftr-368	764	7	at	at	ADP
ftr-368	764	8	90	90	NUM
ftr-368	764	9	-	-	SYM
ftr-368	764	10	92	92	NUM
ftr-368	764	11	.	.	PUNCT
ftr-368	765	1	this	this	DET
ftr-368	765	2	method	method	NOUN
ftr-368	765	3	of	of	ADP
ftr-368	765	4	deriving	derive	VERB
ftr-368	765	5	a	a	DET
ftr-368	765	6	player	player	NOUN
ftr-368	765	7	’s	’s	PART
ftr-368	765	8	effect	effect	NOUN
ftr-368	765	9	on	on	ADP
ftr-368	765	10	team	team	NOUN
ftr-368	765	11	revenue	revenue	NOUN
ftr-368	765	12	,	,	PUNCT
ftr-368	765	13	developed	develop	VERB
ftr-368	765	14	by	by	ADP
ftr-368	765	15	economist	economist	NOUN
ftr-368	765	16	gerald	gerald	PROPN
ftr-368	765	17	scully	scully	PROPN
ftr-368	765	18	,	,	PUNCT
ftr-368	765	19	is	be	AUX
ftr-368	765	20	based	base	VERB
ftr-368	765	21	on	on	ADP
ftr-368	765	22	rough	rough	ADJ
ftr-368	765	23	approximation	approximation	NOUN
ftr-368	765	24	and	and	CCONJ
ftr-368	765	25	assumptions	assumption	NOUN
ftr-368	765	26	(	(	PUNCT
ftr-368	765	27	which	which	PRON
ftr-368	765	28	are	be	AUX
ftr-368	765	29	beyond	beyond	ADP
ftr-368	765	30	the	the	DET
ftr-368	765	31	scope	scope	NOUN
ftr-368	765	32	of	of	ADP
ftr-368	765	33	this	this	DET
ftr-368	765	34	paper	paper	NOUN
ftr-368	765	35	)	)	PUNCT
ftr-368	765	36	.	.	PUNCT
ftr-368	766	1	for	for	ADP
ftr-368	766	2	instance	instance	NOUN
ftr-368	766	3	,	,	PUNCT
ftr-368	766	4	it	it	PRON
ftr-368	766	5	does	do	AUX
ftr-368	766	6	not	not	PART
ftr-368	766	7	account	account	VERB
ftr-368	766	8	for	for	ADP
ftr-368	766	9	the	the	DET
ftr-368	766	10	“	"	PUNCT
ftr-368	766	11	intangible	intangible	ADJ
ftr-368	766	12	”	"	PUNCT
ftr-368	766	13	qualities	quality	NOUN
ftr-368	766	14	that	that	PRON
ftr-368	766	15	a	a	DET
ftr-368	766	16	ballplayer	ballplayer	NOUN
ftr-368	766	17	provides	provide	VERB
ftr-368	766	18	196	196	NUM
ftr-368	766	19	florida	florida	PROPN
ftr-368	766	20	tax	tax	NOUN
ftr-368	766	21	review	review	NOUN
ftr-368	766	22	[	[	X
ftr-368	766	23	vol	vol	NOUN
ftr-368	766	24	.	.	PUNCT
ftr-368	767	1	9:3	9:3	NUM
ftr-368	768	1	more	more	ADJ
ftr-368	768	2	years	year	NOUN
ftr-368	768	3	of	of	ADP
ftr-368	768	4	experience	experience	NOUN
ftr-368	768	5	are	be	AUX
ftr-368	768	6	generally	generally	ADV
ftr-368	768	7	overpaid	overpay	VERB
ftr-368	768	8	,	,	PUNCT
ftr-368	768	9	while	while	SCONJ
ftr-368	768	10	players	player	NOUN
ftr-368	768	11	with	with	ADP
ftr-368	768	12	fewer	few	ADJ
ftr-368	768	13	than	than	ADP
ftr-368	768	14	three	three	NUM
ftr-368	768	15	years	year	NOUN
ftr-368	768	16	of	of	ADP
ftr-368	768	17	service	service	NOUN
ftr-368	768	18	are	be	AUX
ftr-368	768	19	generally	generally	ADV
ftr-368	768	20	exploited	exploit	VERB
ftr-368	768	21	(	(	PUNCT
ftr-368	768	22	i.e.	i.e.	X
ftr-368	768	23	,	,	PUNCT
ftr-368	768	24	their	their	PRON
ftr-368	768	25	contracts	contract	NOUN
ftr-368	768	26	have	have	VERB
ftr-368	768	27	positive	positive	ADJ
ftr-368	768	28	value	value	NOUN
ftr-368	768	29	for	for	ADP
ftr-368	768	30	the	the	DET
ftr-368	768	31	franchise	franchise	NOUN
ftr-368	768	32	)	)	PUNCT
ftr-368	768	33	.	.	PUNCT
ftr-368	769	1	it	it	PRON
ftr-368	769	2	does	do	AUX
ftr-368	769	3	not	not	PART
ftr-368	769	4	appear	appear	VERB
ftr-368	769	5	that	that	SCONJ
ftr-368	769	6	the	the	DET
ftr-368	769	7	irs	irs	PROPN
ftr-368	769	8	used	use	VERB
ftr-368	769	9	these	these	DET
ftr-368	769	10	“	"	PUNCT
ftr-368	769	11	net	net	ADJ
ftr-368	769	12	value	value	NOUN
ftr-368	769	13	”	"	PUNCT
ftr-368	769	14	principles	principle	NOUN
ftr-368	769	15	in	in	ADP
ftr-368	769	16	the	the	DET
ftr-368	769	17	player	player	NOUN
ftr-368	769	18	contract	contract	NOUN
ftr-368	769	19	cases.119	cases.119	PROPN
ftr-368	769	20	doing	do	VERB
ftr-368	769	21	so	so	ADV
ftr-368	769	22	could	could	AUX
ftr-368	769	23	have	have	AUX
ftr-368	769	24	been	be	AUX
ftr-368	769	25	effective	effective	ADJ
ftr-368	769	26	in	in	ADP
ftr-368	769	27	fighting	fight	VERB
ftr-368	769	28	the	the	DET
ftr-368	769	29	very	very	ADV
ftr-368	769	30	large	large	ADJ
ftr-368	769	31	allocations	allocation	NOUN
ftr-368	769	32	that	that	PRON
ftr-368	769	33	became	become	VERB
ftr-368	769	34	a	a	DET
ftr-368	769	35	chronic	chronic	ADJ
ftr-368	769	36	irs	irs	PROPN
ftr-368	769	37	concern	concern	NOUN
ftr-368	769	38	over	over	ADP
ftr-368	769	39	the	the	DET
ftr-368	769	40	years	year	NOUN
ftr-368	769	41	.	.	PUNCT
ftr-368	770	1	3	3	X
ftr-368	770	2	.	.	X
ftr-368	770	3	passage	passage	NOUN
ftr-368	770	4	of	of	ADP
ftr-368	770	5	code	code	NOUN
ftr-368	770	6	section	section	NOUN
ftr-368	770	7	197	197	NUM
ftr-368	770	8	and	and	CCONJ
ftr-368	770	9	the	the	DET
ftr-368	770	10	sports	sport	NOUN
ftr-368	770	11	exception	exception	NOUN
ftr-368	770	12	section	section	NOUN
ftr-368	770	13	197	197	NUM
ftr-368	770	14	was	be	AUX
ftr-368	770	15	enacted	enact	VERB
ftr-368	770	16	in	in	ADP
ftr-368	770	17	1993	1993	NUM
ftr-368	770	18	as	as	ADP
ftr-368	770	19	part	part	NOUN
ftr-368	770	20	of	of	ADP
ftr-368	770	21	the	the	DET
ftr-368	770	22	revenue	revenue	NOUN
ftr-368	770	23	reconciliation	reconciliation	NOUN
ftr-368	770	24	act120	act120	ADV
ftr-368	770	25	in	in	ADP
ftr-368	770	26	order	order	NOUN
ftr-368	770	27	to	to	PART
ftr-368	770	28	provide	provide	VERB
ftr-368	770	29	more	more	ADJ
ftr-368	770	30	clarity	clarity	NOUN
ftr-368	770	31	to	to	ADP
ftr-368	770	32	an	an	DET
ftr-368	770	33	area	area	NOUN
ftr-368	770	34	that	that	PRON
ftr-368	770	35	was	be	AUX
ftr-368	770	36	rife	rife	ADJ
ftr-368	770	37	with	with	ADP
ftr-368	770	38	litigation	litigation	NOUN
ftr-368	770	39	.	.	PUNCT
ftr-368	771	1	it	it	PRON
ftr-368	771	2	provides	provide	VERB
ftr-368	771	3	for	for	ADP
ftr-368	771	4	straight	straight	ADJ
ftr-368	771	5	-	-	PUNCT
ftr-368	771	6	line	line	NOUN
ftr-368	771	7	amortization	amortization	NOUN
ftr-368	771	8	over	over	ADP
ftr-368	771	9	a	a	DET
ftr-368	771	10	period	period	NOUN
ftr-368	771	11	of	of	ADP
ftr-368	771	12	fifteen	fifteen	NUM
ftr-368	771	13	years	year	NOUN
ftr-368	771	14	of	of	ADP
ftr-368	771	15	the	the	DET
ftr-368	771	16	basis	basis	NOUN
ftr-368	771	17	of	of	ADP
ftr-368	771	18	certain	certain	ADJ
ftr-368	771	19	intangible	intangible	ADJ
ftr-368	771	20	assets	asset	NOUN
ftr-368	771	21	used	use	VERB
ftr-368	771	22	in	in	ADP
ftr-368	771	23	a	a	DET
ftr-368	771	24	trade	trade	NOUN
ftr-368	771	25	or	or	CCONJ
ftr-368	771	26	business	business	NOUN
ftr-368	771	27	.	.	PUNCT
ftr-368	772	1	section	section	NOUN
ftr-368	772	2	168	168	NUM
ftr-368	772	3	,	,	PUNCT
ftr-368	772	4	which	which	PRON
ftr-368	772	5	sets	set	VERB
ftr-368	772	6	out	out	ADP
ftr-368	772	7	a	a	DET
ftr-368	772	8	comprehensive	comprehensive	ADJ
ftr-368	772	9	cost	cost	NOUN
ftr-368	772	10	recovery	recovery	NOUN
ftr-368	772	11	system	system	NOUN
ftr-368	772	12	,	,	PUNCT
ftr-368	772	13	applies	apply	VERB
ftr-368	772	14	only	only	ADV
ftr-368	772	15	to	to	ADP
ftr-368	772	16	tangible	tangible	ADJ
ftr-368	772	17	property	property	NOUN
ftr-368	772	18	;	;	PUNCT
ftr-368	772	19	intangible	intangible	ADJ
ftr-368	772	20	assets	asset	NOUN
ftr-368	772	21	were	be	AUX
ftr-368	772	22	historically	historically	ADV
ftr-368	772	23	left	leave	VERB
ftr-368	772	24	to	to	ADP
ftr-368	772	25	the	the	DET
ftr-368	772	26	murky	murky	ADJ
ftr-368	772	27	standards	standard	NOUN
ftr-368	772	28	of	of	ADP
ftr-368	772	29	section	section	NOUN
ftr-368	772	30	167	167	NUM
ftr-368	772	31	and	and	CCONJ
ftr-368	772	32	its	its	PRON
ftr-368	772	33	regulations	regulation	NOUN
ftr-368	772	34	.	.	PUNCT
ftr-368	773	1	consequently	consequently	ADV
ftr-368	773	2	,	,	PUNCT
ftr-368	773	3	prior	prior	ADV
ftr-368	773	4	to	to	ADP
ftr-368	773	5	1993	1993	NUM
ftr-368	773	6	,	,	PUNCT
ftr-368	773	7	taxpayers	taxpayer	NOUN
ftr-368	773	8	and	and	CCONJ
ftr-368	773	9	the	the	DET
ftr-368	773	10	irs	irs	PROPN
ftr-368	773	11	frequently	frequently	ADV
ftr-368	773	12	disputed	dispute	VERB
ftr-368	773	13	the	the	DET
ftr-368	773	14	valuation	valuation	NOUN
ftr-368	773	15	and	and	CCONJ
ftr-368	773	16	useful	useful	ADJ
ftr-368	773	17	lives	life	NOUN
ftr-368	773	18	of	of	ADP
ftr-368	773	19	intangible	intangible	ADJ
ftr-368	773	20	assets	asset	NOUN
ftr-368	773	21	acquired	acquire	VERB
ftr-368	773	22	as	as	ADP
ftr-368	773	23	part	part	NOUN
ftr-368	773	24	of	of	ADP
ftr-368	773	25	a	a	DET
ftr-368	773	26	business	business	NOUN
ftr-368	773	27	.	.	PUNCT
ftr-368	774	1	additionally	additionally	ADV
ftr-368	774	2	,	,	PUNCT
ftr-368	774	3	there	there	PRON
ftr-368	774	4	were	be	VERB
ftr-368	774	5	disputes	dispute	NOUN
ftr-368	774	6	concerning	concern	VERB
ftr-368	774	7	whether	whether	SCONJ
ftr-368	774	8	an	an	DET
ftr-368	774	9	amortizable	amortizable	ADJ
ftr-368	774	10	intangible	intangible	ADJ
ftr-368	774	11	asset	asset	NOUN
ftr-368	774	12	existed	exist	VERB
ftr-368	774	13	in	in	ADP
ftr-368	774	14	the	the	DET
ftr-368	774	15	first	first	ADJ
ftr-368	774	16	place	place	NOUN
ftr-368	774	17	.	.	PUNCT
ftr-368	775	1	by	by	ADP
ftr-368	775	2	enacting	enact	VERB
ftr-368	775	3	section	section	NOUN
ftr-368	775	4	197	197	NUM
ftr-368	775	5	,	,	PUNCT
ftr-368	775	6	“	"	PUNCT
ftr-368	775	7	congress	congress	PROPN
ftr-368	775	8	believed	believe	VERB
ftr-368	775	9	that	that	SCONJ
ftr-368	775	10	much	much	ADJ
ftr-368	775	11	of	of	ADP
ftr-368	775	12	the	the	DET
ftr-368	775	13	controversy	controversy	NOUN
ftr-368	775	14	that	that	PRON
ftr-368	775	15	arises	arise	VERB
ftr-368	775	16	under	under	ADP
ftr-368	775	17	present	present	ADJ
ftr-368	775	18	law	law	NOUN
ftr-368	775	19	with	with	ADP
ftr-368	775	20	respect	respect	NOUN
ftr-368	775	21	to	to	PART
ftr-368	775	22	acquired	acquire	VERB
ftr-368	775	23	intangible	intangible	ADJ
ftr-368	775	24	assets	asset	NOUN
ftr-368	775	25	could	could	AUX
ftr-368	775	26	be	be	AUX
ftr-368	775	27	eliminated	eliminate	VERB
ftr-368	775	28	by	by	ADP
ftr-368	775	29	specifying	specify	VERB
ftr-368	775	30	a	a	DET
ftr-368	775	31	single	single	ADJ
ftr-368	775	32	method	method	NOUN
ftr-368	775	33	and	and	CCONJ
ftr-368	775	34	period	period	NOUN
ftr-368	775	35	for	for	ADP
ftr-368	775	36	recovering	recover	VERB
ftr-368	775	37	the	the	DET
ftr-368	775	38	cost	cost	NOUN
ftr-368	775	39	of	of	ADP
ftr-368	775	40	most	most	ADV
ftr-368	775	41	acquired	acquire	VERB
ftr-368	775	42	intangible	intangible	ADJ
ftr-368	775	43	assets	asset	NOUN
ftr-368	775	44	and	and	CCONJ
ftr-368	775	45	by	by	ADP
ftr-368	775	46	treating	treat	VERB
ftr-368	775	47	acquired	acquire	VERB
ftr-368	775	48	goodwill	goodwill	NOUN
ftr-368	775	49	and	and	CCONJ
ftr-368	775	50	going	go	VERB
ftr-368	775	51	concern	concern	NOUN
ftr-368	775	52	value	value	NOUN
ftr-368	775	53	as	as	ADP
ftr-368	775	54	amortizable	amortizable	ADJ
ftr-368	775	55	intangible	intangible	ADJ
ftr-368	775	56	assets	asset	NOUN
ftr-368	775	57	.	.	PUNCT
ftr-368	776	1	”121	”121	ADJ
ftr-368	776	2	under	under	ADP
ftr-368	776	3	section	section	NOUN
ftr-368	776	4	197	197	NUM
ftr-368	776	5	,	,	PUNCT
ftr-368	776	6	the	the	DET
ftr-368	776	7	cost	cost	NOUN
ftr-368	776	8	of	of	ADP
ftr-368	776	9	an	an	DET
ftr-368	776	10	“	"	PUNCT
ftr-368	776	11	amortizable	amortizable	ADJ
ftr-368	776	12	section	section	NOUN
ftr-368	776	13	197	197	NUM
ftr-368	776	14	intangible	intangible	NOUN
ftr-368	776	15	”	"	PUNCT
ftr-368	776	16	is	be	AUX
ftr-368	776	17	amortized	amortize	VERB
ftr-368	776	18	on	on	ADP
ftr-368	776	19	a	a	DET
ftr-368	776	20	straight	straight	ADJ
ftr-368	776	21	line	line	NOUN
ftr-368	776	22	basis	basis	NOUN
ftr-368	776	23	over	over	ADP
ftr-368	776	24	180	180	NUM
ftr-368	776	25	months	month	NOUN
ftr-368	776	26	,	,	PUNCT
ftr-368	776	27	beginning	begin	VERB
ftr-368	776	28	with	with	ADP
ftr-368	776	29	the	the	DET
ftr-368	776	30	month	month	NOUN
ftr-368	776	31	in	in	ADP
ftr-368	776	32	which	which	PRON
ftr-368	776	33	the	the	DET
ftr-368	776	34	intangible	intangible	NOUN
ftr-368	776	35	is	be	AUX
ftr-368	776	36	acquired.122	acquired.122	NUM
ftr-368	776	37	the	the	DET
ftr-368	776	38	statutory	statutory	ADJ
ftr-368	776	39	recovery	recovery	NOUN
ftr-368	776	40	period	period	NOUN
ftr-368	776	41	represented	represent	VERB
ftr-368	776	42	a	a	DET
ftr-368	776	43	compromise	compromise	NOUN
ftr-368	776	44	,	,	PUNCT
ftr-368	776	45	as	as	SCONJ
ftr-368	776	46	the	the	DET
ftr-368	776	47	legislative	legislative	ADJ
ftr-368	776	48	history	history	NOUN
ftr-368	776	49	makes	make	VERB
ftr-368	776	50	clear	clear	ADJ
ftr-368	776	51	that	that	SCONJ
ftr-368	776	52	to	to	ADP
ftr-368	776	53	his	his	PRON
ftr-368	776	54	teammates	teammate	NOUN
ftr-368	776	55	and	and	CCONJ
ftr-368	776	56	his	his	PRON
ftr-368	776	57	club	club	NOUN
ftr-368	776	58	.	.	PUNCT
ftr-368	777	1	however	however	ADV
ftr-368	777	2	,	,	PUNCT
ftr-368	777	3	scully	scully	PROPN
ftr-368	777	4	’s	’s	PART
ftr-368	777	5	approach	approach	NOUN
ftr-368	777	6	involves	involve	VERB
ftr-368	777	7	robust	robust	ADJ
ftr-368	777	8	formulas	formula	NOUN
ftr-368	777	9	,	,	PUNCT
ftr-368	777	10	has	have	AUX
ftr-368	777	11	been	be	AUX
ftr-368	777	12	published	publish	VERB
ftr-368	777	13	in	in	ADP
ftr-368	777	14	reputable	reputable	ADJ
ftr-368	777	15	peer	peer	NOUN
ftr-368	777	16	-	-	PUNCT
ftr-368	777	17	reviewed	review	VERB
ftr-368	777	18	journals	journal	NOUN
ftr-368	777	19	,	,	PUNCT
ftr-368	777	20	and	and	CCONJ
ftr-368	777	21	has	have	AUX
ftr-368	777	22	been	be	AUX
ftr-368	777	23	used	use	VERB
ftr-368	777	24	in	in	ADP
ftr-368	777	25	arbitration	arbitration	NOUN
ftr-368	777	26	hearings	hearing	NOUN
ftr-368	777	27	.	.	PUNCT
ftr-368	778	1	119	119	NUM
ftr-368	778	2	.	.	PUNCT
ftr-368	779	1	the	the	DET
ftr-368	779	2	“	"	PUNCT
ftr-368	779	3	net	net	ADJ
ftr-368	779	4	lease	lease	NOUN
ftr-368	779	5	”	"	PUNCT
ftr-368	779	6	concept	concept	NOUN
ftr-368	779	7	is	be	AUX
ftr-368	779	8	not	not	PART
ftr-368	779	9	unfamiliar	unfamiliar	ADJ
ftr-368	779	10	to	to	ADP
ftr-368	779	11	the	the	DET
ftr-368	779	12	tax	tax	NOUN
ftr-368	779	13	law	law	NOUN
ftr-368	779	14	.	.	PUNCT
ftr-368	780	1	for	for	ADP
ftr-368	780	2	example	example	NOUN
ftr-368	780	3	,	,	PUNCT
ftr-368	780	4	for	for	ADP
ftr-368	780	5	purposes	purpose	NOUN
ftr-368	780	6	of	of	ADP
ftr-368	780	7	firpta	firpta	NOUN
ftr-368	780	8	,	,	PUNCT
ftr-368	780	9	the	the	DET
ftr-368	780	10	fair	fair	ADJ
ftr-368	780	11	market	market	NOUN
ftr-368	780	12	value	value	NOUN
ftr-368	780	13	of	of	ADP
ftr-368	780	14	a	a	DET
ftr-368	780	15	lease	lease	NOUN
ftr-368	780	16	is	be	AUX
ftr-368	780	17	the	the	DET
ftr-368	780	18	present	present	ADJ
ftr-368	780	19	value	value	NOUN
ftr-368	780	20	of	of	ADP
ftr-368	780	21	the	the	DET
ftr-368	780	22	difference	difference	NOUN
ftr-368	780	23	between	between	ADP
ftr-368	780	24	the	the	DET
ftr-368	780	25	rental	rental	ADJ
ftr-368	780	26	payments	payment	NOUN
ftr-368	780	27	and	and	CCONJ
ftr-368	780	28	the	the	DET
ftr-368	780	29	current	current	ADJ
ftr-368	780	30	rental	rental	ADJ
ftr-368	780	31	value	value	NOUN
ftr-368	780	32	of	of	ADP
ftr-368	780	33	the	the	DET
ftr-368	780	34	real	real	ADJ
ftr-368	780	35	property	property	NOUN
ftr-368	780	36	.	.	PUNCT
ftr-368	781	1	treas	treas	PROPN
ftr-368	781	2	.	.	PUNCT
ftr-368	782	1	reg	reg	PROPN
ftr-368	782	2	.	.	PUNCT
ftr-368	783	1	§	§	PROPN
ftr-368	783	2	1.897	1.897	NUM
ftr-368	783	3	-	-	PUNCT
ftr-368	783	4	1(o)(3	1(o)(3	NUM
ftr-368	783	5	)	)	PUNCT
ftr-368	783	6	.	.	PUNCT
ftr-368	784	1	120	120	NUM
ftr-368	784	2	.	.	PUNCT
ftr-368	785	1	pub	pub	NOUN
ftr-368	785	2	.	.	PUNCT
ftr-368	786	1	l.	l.	PROPN
ftr-368	786	2	no	no	INTJ
ftr-368	786	3	.	.	PROPN
ftr-368	787	1	103	103	NUM
ftr-368	787	2	-	-	SYM
ftr-368	787	3	66	66	NUM
ftr-368	787	4	(	(	PUNCT
ftr-368	787	5	1993	1993	NUM
ftr-368	787	6	)	)	PUNCT
ftr-368	787	7	.	.	PUNCT
ftr-368	788	1	121	121	NUM
ftr-368	788	2	.	.	PUNCT
ftr-368	789	1	h.r	h.r	PROPN
ftr-368	789	2	.	.	PROPN
ftr-368	789	3	111	111	NUM
ftr-368	789	4	,	,	PUNCT
ftr-368	789	5	103rd	103rd	ADJ
ftr-368	789	6	cong	cong	NOUN
ftr-368	789	7	.	.	PROPN
ftr-368	790	1	,	,	PUNCT
ftr-368	790	2	760	760	NUM
ftr-368	790	3	(	(	PUNCT
ftr-368	790	4	1st	1st	ADJ
ftr-368	790	5	sess	sess	NOUN
ftr-368	790	6	.	.	PUNCT
ftr-368	791	1	1993	1993	NUM
ftr-368	791	2	)	)	PUNCT
ftr-368	791	3	.	.	PUNCT
ftr-368	792	1	122	122	NUM
ftr-368	792	2	.	.	PUNCT
ftr-368	793	1	the	the	DET
ftr-368	793	2	tax	tax	NOUN
ftr-368	793	3	reduction	reduction	NOUN
ftr-368	793	4	and	and	CCONJ
ftr-368	793	5	reform	reform	NOUN
ftr-368	793	6	act	act	NOUN
ftr-368	793	7	of	of	ADP
ftr-368	793	8	2007	2007	NUM
ftr-368	793	9	,	,	PUNCT
ftr-368	793	10	h.r	h.r	PROPN
ftr-368	793	11	.	.	PROPN
ftr-368	793	12	3970	3970	NUM
ftr-368	793	13	,	,	PUNCT
ftr-368	793	14	§	§	PROPN
ftr-368	793	15	3402	3402	NUM
ftr-368	793	16	(	(	PUNCT
ftr-368	793	17	2007	2007	NUM
ftr-368	793	18	)	)	PUNCT
ftr-368	793	19	,	,	PUNCT
ftr-368	793	20	sponsored	sponsor	VERB
ftr-368	793	21	by	by	ADP
ftr-368	793	22	rep	rep	PROPN
ftr-368	793	23	.	.	PROPN
ftr-368	793	24	charles	charles	PROPN
ftr-368	793	25	rangel	rangel	PROPN
ftr-368	793	26	(	(	PUNCT
ftr-368	793	27	d	d	PROPN
ftr-368	793	28	-	-	PUNCT
ftr-368	793	29	ny	ny	NOUN
ftr-368	793	30	)	)	PUNCT
ftr-368	793	31	,	,	PUNCT
ftr-368	793	32	contained	contain	VERB
ftr-368	793	33	a	a	DET
ftr-368	793	34	proposal	proposal	NOUN
ftr-368	793	35	to	to	PART
ftr-368	793	36	change	change	VERB
ftr-368	793	37	the	the	DET
ftr-368	793	38	amortization	amortization	NOUN
ftr-368	793	39	period	period	NOUN
ftr-368	793	40	from	from	ADP
ftr-368	793	41	15	15	NUM
ftr-368	793	42	to	to	PART
ftr-368	793	43	20	20	NUM
ftr-368	793	44	years	year	NOUN
ftr-368	793	45	.	.	PUNCT
ftr-368	794	1	in	in	ADP
ftr-368	794	2	light	light	NOUN
ftr-368	794	3	of	of	ADP
ftr-368	794	4	the	the	DET
ftr-368	794	5	value	value	NOUN
ftr-368	794	6	of	of	ADP
ftr-368	794	7	intangible	intangible	ADJ
ftr-368	794	8	assets	asset	NOUN
ftr-368	794	9	owned	own	VERB
ftr-368	794	10	by	by	ADP
ftr-368	794	11	sports	sport	NOUN
ftr-368	794	12	teams	team	NOUN
ftr-368	794	13	,	,	PUNCT
ftr-368	794	14	such	such	DET
ftr-368	794	15	an	an	DET
ftr-368	794	16	amendment	amendment	NOUN
ftr-368	794	17	could	could	AUX
ftr-368	794	18	disproportionately	disproportionately	ADV
ftr-368	794	19	affect	affect	VERB
ftr-368	794	20	their	their	PRON
ftr-368	794	21	valuation	valuation	NOUN
ftr-368	794	22	.	.	PUNCT
ftr-368	795	1	the	the	DET
ftr-368	795	2	provision	provision	NOUN
ftr-368	795	3	has	have	AUX
ftr-368	795	4	not	not	PART
ftr-368	795	5	been	be	AUX
ftr-368	795	6	enacted	enact	VERB
ftr-368	795	7	into	into	ADP
ftr-368	795	8	law	law	NOUN
ftr-368	795	9	.	.	PUNCT
ftr-368	796	1	2008	2008	NUM
ftr-368	796	2	]	]	PUNCT
ftr-368	797	1	taxing	tax	VERB
ftr-368	797	2	the	the	DET
ftr-368	797	3	business	business	NOUN
ftr-368	797	4	of	of	ADP
ftr-368	797	5	sports	sport	NOUN
ftr-368	797	6	197	197	NUM
ftr-368	797	7	the	the	DET
ftr-368	797	8	mandated	mandate	VERB
ftr-368	797	9	15	15	NUM
ftr-368	797	10	-	-	PUNCT
ftr-368	797	11	year	year	NOUN
ftr-368	797	12	amortization	amortization	NOUN
ftr-368	797	13	period	period	NOUN
ftr-368	797	14	would	would	AUX
ftr-368	797	15	have	have	VERB
ftr-368	797	16	favorable	favorable	ADJ
ftr-368	797	17	effects	effect	NOUN
ftr-368	797	18	on	on	ADP
ftr-368	797	19	the	the	DET
ftr-368	797	20	tax	tax	NOUN
ftr-368	797	21	treatment	treatment	NOUN
ftr-368	797	22	of	of	ADP
ftr-368	797	23	certain	certain	ADJ
ftr-368	797	24	transferred	transfer	VERB
ftr-368	797	25	intangibles	intangible	NOUN
ftr-368	797	26	but	but	CCONJ
ftr-368	797	27	detrimental	detrimental	ADJ
ftr-368	797	28	effects	effect	NOUN
ftr-368	797	29	on	on	ADP
ftr-368	797	30	others	other	NOUN
ftr-368	797	31	,	,	PUNCT
ftr-368	797	32	depending	depend	VERB
ftr-368	797	33	on	on	ADP
ftr-368	797	34	the	the	DET
ftr-368	797	35	useful	useful	ADJ
ftr-368	797	36	lives	life	NOUN
ftr-368	797	37	of	of	ADP
ftr-368	797	38	the	the	DET
ftr-368	797	39	intangible	intangible	NOUN
ftr-368	797	40	at	at	ADP
ftr-368	797	41	issue.123	issue.123	PROPN
ftr-368	797	42	section	section	NOUN
ftr-368	797	43	197	197	NUM
ftr-368	797	44	applies	apply	VERB
ftr-368	797	45	only	only	ADV
ftr-368	797	46	to	to	ADP
ftr-368	797	47	costs	cost	NOUN
ftr-368	797	48	that	that	PRON
ftr-368	797	49	are	be	AUX
ftr-368	797	50	otherwise	otherwise	ADV
ftr-368	797	51	required	require	VERB
ftr-368	797	52	to	to	PART
ftr-368	797	53	be	be	AUX
ftr-368	797	54	capitalized	capitalize	VERB
ftr-368	797	55	and	and	CCONJ
ftr-368	797	56	does	do	AUX
ftr-368	797	57	not	not	PART
ftr-368	797	58	apply	apply	VERB
ftr-368	797	59	to	to	ADP
ftr-368	797	60	either	either	CCONJ
ftr-368	797	61	immediately	immediately	ADV
ftr-368	797	62	deductible	deductible	ADJ
ftr-368	797	63	or	or	CCONJ
ftr-368	797	64	permanently	permanently	ADV
ftr-368	797	65	nondeductible	nondeductible	ADJ
ftr-368	797	66	expenses.124	expenses.124	NOUN
ftr-368	797	67	for	for	ADP
ftr-368	797	68	example	example	NOUN
ftr-368	797	69	,	,	PUNCT
ftr-368	797	70	if	if	SCONJ
ftr-368	797	71	a	a	DET
ftr-368	797	72	cost	cost	NOUN
ftr-368	797	73	is	be	AUX
ftr-368	797	74	deductible	deductible	ADJ
ftr-368	797	75	under	under	ADP
ftr-368	797	76	section	section	NOUN
ftr-368	797	77	162	162	NUM
ftr-368	797	78	but	but	CCONJ
ftr-368	797	79	is	be	AUX
ftr-368	797	80	also	also	ADV
ftr-368	797	81	incurred	incur	VERB
ftr-368	797	82	to	to	PART
ftr-368	797	83	improve	improve	VERB
ftr-368	797	84	goodwill	goodwill	NOUN
ftr-368	797	85	,	,	PUNCT
ftr-368	797	86	section	section	NOUN
ftr-368	797	87	197	197	NUM
ftr-368	797	88	will	will	AUX
ftr-368	797	89	not	not	PART
ftr-368	797	90	pre	pre	VERB
ftr-368	797	91	-	-	VERB
ftr-368	797	92	empt	empt	VERB
ftr-368	797	93	the	the	DET
ftr-368	797	94	operation	operation	NOUN
ftr-368	797	95	of	of	ADP
ftr-368	797	96	section	section	NOUN
ftr-368	797	97	162	162	NUM
ftr-368	797	98	by	by	ADP
ftr-368	797	99	denying	deny	VERB
ftr-368	797	100	a	a	DET
ftr-368	797	101	current	current	ADJ
ftr-368	797	102	deduction	deduction	NOUN
ftr-368	797	103	.	.	PUNCT
ftr-368	798	1	at	at	ADP
ftr-368	798	2	the	the	DET
ftr-368	798	3	time	time	NOUN
ftr-368	798	4	section	section	NOUN
ftr-368	798	5	197	197	NUM
ftr-368	798	6	was	be	AUX
ftr-368	798	7	enacted	enact	VERB
ftr-368	798	8	,	,	PUNCT
ftr-368	798	9	taxpayers	taxpayer	NOUN
ftr-368	798	10	could	could	AUX
ftr-368	798	11	amortize	amortize	VERB
ftr-368	798	12	intangible	intangible	ADJ
ftr-368	798	13	assets	asset	NOUN
ftr-368	798	14	only	only	ADV
ftr-368	798	15	if	if	SCONJ
ftr-368	798	16	they	they	PRON
ftr-368	798	17	could	could	AUX
ftr-368	798	18	establish	establish	VERB
ftr-368	798	19	that	that	SCONJ
ftr-368	798	20	the	the	DET
ftr-368	798	21	intangible	intangible	ADJ
ftr-368	798	22	possessed	possess	VERB
ftr-368	798	23	two	two	NUM
ftr-368	798	24	critical	critical	ADJ
ftr-368	798	25	features	feature	NOUN
ftr-368	798	26	:	:	PUNCT
ftr-368	798	27	that	that	SCONJ
ftr-368	798	28	it	it	PRON
ftr-368	798	29	was	be	AUX
ftr-368	798	30	distinct	distinct	ADJ
ftr-368	798	31	from	from	ADP
ftr-368	798	32	goodwill	goodwill	NOUN
ftr-368	798	33	(	(	PUNCT
ftr-368	798	34	for	for	ADP
ftr-368	798	35	which	which	PRON
ftr-368	798	36	no	no	DET
ftr-368	798	37	depreciation	depreciation	NOUN
ftr-368	798	38	deduction	deduction	NOUN
ftr-368	798	39	was	be	AUX
ftr-368	798	40	allowed	allow	VERB
ftr-368	798	41	)	)	PUNCT
ftr-368	798	42	and	and	CCONJ
ftr-368	798	43	that	that	SCONJ
ftr-368	798	44	it	it	PRON
ftr-368	798	45	was	be	AUX
ftr-368	798	46	of	of	ADP
ftr-368	798	47	use	use	NOUN
ftr-368	798	48	in	in	ADP
ftr-368	798	49	a	a	DET
ftr-368	798	50	trade	trade	NOUN
ftr-368	798	51	or	or	CCONJ
ftr-368	798	52	business	business	NOUN
ftr-368	798	53	for	for	ADP
ftr-368	798	54	a	a	DET
ftr-368	798	55	limited	limited	ADJ
ftr-368	798	56	period	period	NOUN
ftr-368	798	57	,	,	PUNCT
ftr-368	798	58	the	the	DET
ftr-368	798	59	duration	duration	NOUN
ftr-368	798	60	of	of	ADP
ftr-368	798	61	which	which	PRON
ftr-368	798	62	could	could	AUX
ftr-368	798	63	be	be	AUX
ftr-368	798	64	determined	determine	VERB
ftr-368	798	65	with	with	ADP
ftr-368	798	66	“	"	PUNCT
ftr-368	798	67	reasonable	reasonable	ADJ
ftr-368	798	68	accuracy	accuracy	NOUN
ftr-368	798	69	.	.	PUNCT
ftr-368	799	1	”125	”125	PROPN
ftr-368	800	1	this	this	DET
ftr-368	800	2	standard	standard	NOUN
ftr-368	800	3	,	,	PUNCT
ftr-368	800	4	specifically	specifically	ADV
ftr-368	800	5	the	the	DET
ftr-368	800	6	former	former	ADJ
ftr-368	800	7	component	component	NOUN
ftr-368	800	8	,	,	PUNCT
ftr-368	800	9	proved	prove	VERB
ftr-368	800	10	difficult	difficult	ADJ
ftr-368	800	11	for	for	SCONJ
ftr-368	800	12	taxpayers	taxpayer	NOUN
ftr-368	800	13	to	to	PART
ftr-368	800	14	establish	establish	VERB
ftr-368	800	15	.	.	PUNCT
ftr-368	801	1	for	for	ADP
ftr-368	801	2	example	example	NOUN
ftr-368	801	3	,	,	PUNCT
ftr-368	801	4	the	the	DET
ftr-368	801	5	irs	irs	PROPN
ftr-368	801	6	continually	continually	ADV
ftr-368	801	7	argued	argue	VERB
ftr-368	801	8	that	that	SCONJ
ftr-368	801	9	most	most	ADJ
ftr-368	801	10	“	"	PUNCT
ftr-368	801	11	customer	customer	NOUN
ftr-368	801	12	-	-	PUNCT
ftr-368	801	13	based	base	VERB
ftr-368	801	14	”	"	PUNCT
ftr-368	801	15	intangibles	intangible	NOUN
ftr-368	801	16	(	(	PUNCT
ftr-368	801	17	such	such	ADJ
ftr-368	801	18	as	as	ADP
ftr-368	801	19	a	a	DET
ftr-368	801	20	subscriber	subscriber	NOUN
ftr-368	801	21	list	list	NOUN
ftr-368	801	22	or	or	CCONJ
ftr-368	801	23	an	an	DET
ftr-368	801	24	advertiser	advertiser	NOUN
ftr-368	801	25	account	account	NOUN
ftr-368	801	26	)	)	PUNCT
ftr-368	801	27	were	be	AUX
ftr-368	801	28	too	too	ADV
ftr-368	801	29	bound	bind	VERB
ftr-368	801	30	up	up	ADP
ftr-368	801	31	with	with	ADP
ftr-368	801	32	goodwill	goodwill	NOUN
ftr-368	801	33	in	in	ADP
ftr-368	801	34	order	order	NOUN
ftr-368	801	35	to	to	PART
ftr-368	801	36	warrant	warrant	VERB
ftr-368	801	37	separate	separate	ADJ
ftr-368	801	38	cost	cost	NOUN
ftr-368	801	39	recovery	recovery	NOUN
ftr-368	801	40	.	.	PUNCT
ftr-368	802	1	the	the	DET
ftr-368	802	2	supreme	supreme	PROPN
ftr-368	802	3	court	court	PROPN
ftr-368	802	4	,	,	PUNCT
ftr-368	802	5	in	in	ADP
ftr-368	802	6	its	its	PRON
ftr-368	802	7	seminal	seminal	ADJ
ftr-368	802	8	decision	decision	NOUN
ftr-368	802	9	in	in	ADP
ftr-368	802	10	newark	newark	PROPN
ftr-368	802	11	morning	morning	PROPN
ftr-368	802	12	ledger	ledger	PROPN
ftr-368	802	13	co.	co.	PROPN
ftr-368	802	14	v.	v.	ADP
ftr-368	802	15	united	united	PROPN
ftr-368	802	16	states,126	states,126	PROPN
ftr-368	802	17	allowed	allow	VERB
ftr-368	802	18	the	the	DET
ftr-368	802	19	buyer	buyer	NOUN
ftr-368	802	20	of	of	ADP
ftr-368	802	21	a	a	DET
ftr-368	802	22	newspaper	newspaper	NOUN
ftr-368	802	23	to	to	PART
ftr-368	802	24	depreciate	depreciate	VERB
ftr-368	802	25	the	the	DET
ftr-368	802	26	portion	portion	NOUN
ftr-368	802	27	of	of	ADP
ftr-368	802	28	the	the	DET
ftr-368	802	29	purchase	purchase	NOUN
ftr-368	802	30	price	price	NOUN
ftr-368	802	31	allocable	allocable	ADJ
ftr-368	802	32	to	to	ADP
ftr-368	802	33	the	the	DET
ftr-368	802	34	intangible	intangible	ADJ
ftr-368	802	35	asset	asset	NOUN
ftr-368	802	36	styled	style	VERB
ftr-368	802	37	as	as	ADP
ftr-368	802	38	“	"	PUNCT
ftr-368	802	39	paid	pay	VERB
ftr-368	802	40	subscribers	subscriber	NOUN
ftr-368	802	41	.	.	PUNCT
ftr-368	802	42	”	"	PUNCT
ftr-368	803	1	while	while	SCONJ
ftr-368	803	2	acknowledging	acknowledge	VERB
ftr-368	803	3	the	the	DET
ftr-368	803	4	great	great	ADJ
ftr-368	803	5	difficulties	difficulty	NOUN
ftr-368	803	6	inherent	inherent	ADJ
ftr-368	803	7	in	in	ADP
ftr-368	803	8	the	the	DET
ftr-368	803	9	treatment	treatment	NOUN
ftr-368	803	10	of	of	ADP
ftr-368	803	11	intangible	intangible	ADJ
ftr-368	803	12	assets	asset	NOUN
ftr-368	803	13	,	,	PUNCT
ftr-368	803	14	the	the	DET
ftr-368	803	15	court	court	NOUN
ftr-368	803	16	asserted	assert	VERB
ftr-368	803	17	that	that	SCONJ
ftr-368	803	18	an	an	DET
ftr-368	803	19	asset	asset	NOUN
ftr-368	803	20	’s	’s	PART
ftr-368	803	21	relationship	relationship	NOUN
ftr-368	803	22	to	to	ADP
ftr-368	803	23	general	general	ADJ
ftr-368	803	24	business	business	NOUN
ftr-368	803	25	goodwill	goodwill	NOUN
ftr-368	803	26	(	(	PUNCT
ftr-368	803	27	or	or	CCONJ
ftr-368	803	28	“	"	PUNCT
ftr-368	803	29	the	the	DET
ftr-368	803	30	expectancy	expectancy	NOUN
ftr-368	803	31	of	of	ADP
ftr-368	803	32	continued	continue	VERB
ftr-368	803	33	patronage	patronage	NOUN
ftr-368	803	34	”	"	PUNCT
ftr-368	803	35	)	)	PUNCT
ftr-368	803	36	is	be	AUX
ftr-368	803	37	not	not	PART
ftr-368	803	38	the	the	DET
ftr-368	803	39	sole	sole	ADJ
ftr-368	803	40	factor	factor	NOUN
ftr-368	803	41	in	in	ADP
ftr-368	803	42	determining	determine	VERB
ftr-368	803	43	whether	whether	SCONJ
ftr-368	803	44	depreciation	depreciation	NOUN
ftr-368	803	45	is	be	AUX
ftr-368	803	46	permitted	permit	VERB
ftr-368	803	47	;	;	PUNCT
ftr-368	803	48	rather	rather	ADV
ftr-368	803	49	,	,	PUNCT
ftr-368	803	50	the	the	DET
ftr-368	803	51	more	more	ADV
ftr-368	803	52	important	important	ADJ
ftr-368	803	53	inquiry	inquiry	NOUN
ftr-368	803	54	is	be	AUX
ftr-368	803	55	whether	whether	SCONJ
ftr-368	803	56	the	the	DET
ftr-368	803	57	asset	asset	NOUN
ftr-368	803	58	in	in	ADP
ftr-368	803	59	question	question	NOUN
ftr-368	803	60	can	can	AUX
ftr-368	803	61	be	be	AUX
ftr-368	803	62	valued	value	VERB
ftr-368	803	63	and	and	CCONJ
ftr-368	803	64	whether	whether	SCONJ
ftr-368	803	65	it	it	PRON
ftr-368	803	66	wastes	waste	VERB
ftr-368	803	67	over	over	ADP
ftr-368	803	68	a	a	DET
ftr-368	803	69	limited	limited	ADJ
ftr-368	803	70	useful	useful	ADJ
ftr-368	803	71	life.127	life.127	NOUN
ftr-368	803	72	although	although	SCONJ
ftr-368	803	73	newark	newark	PROPN
ftr-368	803	74	morning	morning	NOUN
ftr-368	803	75	ledger	ledger	NOUN
ftr-368	803	76	represented	represent	VERB
ftr-368	803	77	a	a	DET
ftr-368	803	78	significant	significant	ADJ
ftr-368	803	79	taxpayer	taxpayer	NOUN
ftr-368	803	80	123	123	NUM
ftr-368	803	81	.	.	PUNCT
ftr-368	804	1	see	see	VERB
ftr-368	804	2	generally	generally	ADV
ftr-368	804	3	ronald	ronald	PROPN
ftr-368	804	4	e.	e.	PROPN
ftr-368	804	5	creamer	creamer	PROPN
ftr-368	804	6	&	&	CCONJ
ftr-368	804	7	emily	emily	PROPN
ftr-368	804	8	s.	s.	PROPN
ftr-368	804	9	mcmahon	mcmahon	PROPN
ftr-368	804	10	,	,	PUNCT
ftr-368	804	11	tax	tax	NOUN
ftr-368	804	12	planning	planning	NOUN
ftr-368	804	13	for	for	ADP
ftr-368	804	14	transfers	transfer	NOUN
ftr-368	804	15	of	of	ADP
ftr-368	804	16	business	business	NOUN
ftr-368	804	17	interests	interest	NOUN
ftr-368	804	18	,	,	PUNCT
ftr-368	804	19	¶	¶	PROPN
ftr-368	804	20	3.03	3.03	NUM
ftr-368	804	21	(	(	PUNCT
ftr-368	804	22	warren	warren	PROPN
ftr-368	804	23	,	,	PUNCT
ftr-368	804	24	gorham	gorham	PROPN
ftr-368	804	25	&	&	CCONJ
ftr-368	804	26	lamont	lamont	PROPN
ftr-368	804	27	2003	2003	NUM
ftr-368	804	28	)	)	PUNCT
ftr-368	804	29	.	.	PUNCT
ftr-368	805	1	124	124	NUM
ftr-368	805	2	.	.	PUNCT
ftr-368	806	1	treas	treas	PROPN
ftr-368	806	2	.	.	PUNCT
ftr-368	807	1	reg	reg	PROPN
ftr-368	807	2	.	.	PUNCT
ftr-368	808	1	§	§	PROPN
ftr-368	808	2	1.197	1.197	NUM
ftr-368	808	3	-	-	SYM
ftr-368	808	4	2(a)(3	2(a)(3	NUM
ftr-368	808	5	)	)	PUNCT
ftr-368	808	6	.	.	PUNCT
ftr-368	809	1	see	see	VERB
ftr-368	809	2	boris	boris	PROPN
ftr-368	809	3	i.	i.	PROPN
ftr-368	809	4	bittker	bittker	PROPN
ftr-368	809	5	&	&	CCONJ
ftr-368	809	6	lawrence	lawrence	PROPN
ftr-368	809	7	lokken	lokken	PROPN
ftr-368	809	8	,	,	PUNCT
ftr-368	809	9	federal	federal	ADJ
ftr-368	809	10	taxation	taxation	NOUN
ftr-368	809	11	of	of	ADP
ftr-368	809	12	income	income	NOUN
ftr-368	809	13	,	,	PUNCT
ftr-368	809	14	estates	estate	NOUN
ftr-368	809	15	and	and	CCONJ
ftr-368	809	16	gifts	gift	NOUN
ftr-368	809	17	,	,	PUNCT
ftr-368	809	18	¶	¶	PROPN
ftr-368	809	19	23.4	23.4	NUM
ftr-368	809	20	(	(	PUNCT
ftr-368	809	21	warren	warren	PROPN
ftr-368	809	22	,	,	PUNCT
ftr-368	809	23	gorham	gorham	PROPN
ftr-368	809	24	&	&	CCONJ
ftr-368	809	25	lamont	lamont	PROPN
ftr-368	809	26	2003	2003	NUM
ftr-368	809	27	)	)	PUNCT
ftr-368	809	28	.	.	PUNCT
ftr-368	810	1	125	125	NUM
ftr-368	810	2	.	.	PUNCT
ftr-368	811	1	treas	treas	PROPN
ftr-368	811	2	.	.	PUNCT
ftr-368	812	1	reg	reg	PROPN
ftr-368	812	2	.	.	PUNCT
ftr-368	813	1	§	§	PROPN
ftr-368	813	2	1.167(a)-3	1.167(a)-3	PROPN
ftr-368	813	3	.	.	PUNCT
ftr-368	814	1	see	see	VERB
ftr-368	814	2	supra	supra	PROPN
ftr-368	814	3	note	note	PROPN
ftr-368	814	4	76	76	NUM
ftr-368	814	5	and	and	CCONJ
ftr-368	814	6	accompanying	accompany	VERB
ftr-368	814	7	text	text	NOUN
ftr-368	814	8	.	.	PUNCT
ftr-368	815	1	126	126	NUM
ftr-368	815	2	.	.	X
ftr-368	816	1	507	507	NUM
ftr-368	816	2	u.s	u.s	PROPN
ftr-368	816	3	.	.	PROPN
ftr-368	816	4	546	546	NUM
ftr-368	816	5	(	(	PUNCT
ftr-368	816	6	1993	1993	NUM
ftr-368	816	7	)	)	PUNCT
ftr-368	816	8	.	.	PUNCT
ftr-368	817	1	127	127	NUM
ftr-368	817	2	.	.	PUNCT
ftr-368	818	1	i	i	PRON
ftr-368	818	2	d.	d.	PROPN
ftr-368	818	3	at	at	ADP
ftr-368	818	4	555	555	NUM
ftr-368	818	5	-	-	SYM
ftr-368	818	6	56	56	NUM
ftr-368	818	7	(	(	PUNCT
ftr-368	818	8	“	"	PUNCT
ftr-368	818	9	because	because	SCONJ
ftr-368	818	10	intangible	intangible	ADJ
ftr-368	818	11	assets	asset	NOUN
ftr-368	818	12	do	do	AUX
ftr-368	818	13	not	not	PART
ftr-368	818	14	exhaust	exhaust	VERB
ftr-368	818	15	or	or	CCONJ
ftr-368	818	16	waste	waste	VERB
ftr-368	818	17	away	away	ADV
ftr-368	818	18	in	in	ADP
ftr-368	818	19	the	the	DET
ftr-368	818	20	same	same	ADJ
ftr-368	818	21	manner	manner	NOUN
ftr-368	818	22	as	as	ADP
ftr-368	818	23	tangible	tangible	ADJ
ftr-368	818	24	assets	asset	NOUN
ftr-368	818	25	,	,	PUNCT
ftr-368	818	26	taxpayers	taxpayer	NOUN
ftr-368	818	27	must	must	AUX
ftr-368	818	28	establish	establish	VERB
ftr-368	818	29	that	that	SCONJ
ftr-368	818	30	public	public	ADJ
ftr-368	818	31	taste	taste	NOUN
ftr-368	818	32	or	or	CCONJ
ftr-368	818	33	other	other	ADJ
ftr-368	818	34	socioeconomic	socioeconomic	ADJ
ftr-368	818	35	forces	force	NOUN
ftr-368	818	36	will	will	AUX
ftr-368	818	37	cause	cause	VERB
ftr-368	818	38	the	the	DET
ftr-368	818	39	intangible	intangible	ADJ
ftr-368	818	40	asset	asset	NOUN
ftr-368	818	41	to	to	PART
ftr-368	818	42	be	be	AUX
ftr-368	818	43	retired	retire	VERB
ftr-368	818	44	from	from	ADP
ftr-368	818	45	service	service	NOUN
ftr-368	818	46	,	,	PUNCT
ftr-368	818	47	and	and	CCONJ
ftr-368	818	48	they	they	PRON
ftr-368	818	49	must	must	AUX
ftr-368	818	50	estimate	estimate	VERB
ftr-368	818	51	a	a	DET
ftr-368	818	52	reasonable	reasonable	ADJ
ftr-368	818	53	date	date	NOUN
ftr-368	818	54	by	by	ADP
ftr-368	818	55	which	which	PRON
ftr-368	818	56	this	this	DET
ftr-368	818	57	event	event	NOUN
ftr-368	818	58	will	will	AUX
ftr-368	818	59	occur	occur	VERB
ftr-368	818	60	”	"	PUNCT
ftr-368	818	61	)	)	PUNCT
ftr-368	818	62	(	(	PUNCT
ftr-368	818	63	citing	cite	VERB
ftr-368	818	64	bittker	bittker	PROPN
ftr-368	818	65	&	&	CCONJ
ftr-368	818	66	mcmahon	mcmahon	PROPN
ftr-368	818	67	,	,	PUNCT
ftr-368	818	68	federal	federal	ADJ
ftr-368	818	69	income	income	NOUN
ftr-368	818	70	taxation	taxation	NOUN
ftr-368	818	71	of	of	ADP
ftr-368	818	72	individuals	individual	NOUN
ftr-368	818	73	,	,	PUNCT
ftr-368	818	74	¶	¶	NOUN
ftr-368	818	75	12.4	12.4	NUM
ftr-368	818	76	,	,	PUNCT
ftr-368	818	77	10	10	NUM
ftr-368	818	78	-	-	SYM
ftr-368	818	79	12	12	NUM
ftr-368	818	80	(	(	PUNCT
ftr-368	818	81	1988	1988	NUM
ftr-368	818	82	)	)	PUNCT
ftr-368	818	83	)	)	PUNCT
ftr-368	818	84	.	.	PUNCT
ftr-368	819	1	the	the	DET
ftr-368	819	2	non	non	ADJ
ftr-368	819	3	-	-	ADJ
ftr-368	819	4	categorical	categorical	ADJ
ftr-368	819	5	approach	approach	NOUN
ftr-368	819	6	taken	take	VERB
ftr-368	819	7	by	by	ADP
ftr-368	819	8	the	the	DET
ftr-368	819	9	supreme	supreme	PROPN
ftr-368	819	10	court	court	PROPN
ftr-368	819	11	in	in	ADP
ftr-368	819	12	newark	newark	PROPN
ftr-368	819	13	morning	morning	NOUN
ftr-368	819	14	ledger	ledger	NOUN
ftr-368	819	15	had	have	AUX
ftr-368	819	16	been	be	AUX
ftr-368	819	17	tentatively	tentatively	ADV
ftr-368	819	18	accepted	accept	VERB
ftr-368	819	19	in	in	ADP
ftr-368	819	20	rev	rev	PROPN
ftr-368	819	21	.	.	PROPN
ftr-368	820	1	rul	rul	NOUN
ftr-368	820	2	.	.	PUNCT
ftr-368	821	1	74	74	NUM
ftr-368	821	2	-	-	SYM
ftr-368	821	3	456	456	NUM
ftr-368	821	4	,	,	PUNCT
ftr-368	821	5	1974	1974	NUM
ftr-368	821	6	-	-	SYM
ftr-368	821	7	2	2	NUM
ftr-368	821	8	c.b	c.b	PROPN
ftr-368	821	9	.	.	PROPN
ftr-368	821	10	65	65	NUM
ftr-368	821	11	,	,	PUNCT
ftr-368	821	12	in	in	ADP
ftr-368	821	13	which	which	PRON
ftr-368	821	14	198	198	NUM
ftr-368	821	15	florida	florida	PROPN
ftr-368	821	16	tax	tax	NOUN
ftr-368	821	17	review	review	NOUN
ftr-368	822	1	[	[	X
ftr-368	822	2	vol	vol	NOUN
ftr-368	822	3	.	.	PUNCT
ftr-368	823	1	9:3	9:3	NUM
ftr-368	823	2	victory	victory	NOUN
ftr-368	823	3	,	,	PUNCT
ftr-368	823	4	it	it	PRON
ftr-368	823	5	did	do	AUX
ftr-368	823	6	not	not	PART
ftr-368	823	7	establish	establish	VERB
ftr-368	823	8	a	a	DET
ftr-368	823	9	rule	rule	NOUN
ftr-368	823	10	of	of	ADP
ftr-368	823	11	thumb	thumb	NOUN
ftr-368	823	12	or	or	CCONJ
ftr-368	823	13	an	an	DET
ftr-368	823	14	administrable	administrable	ADJ
ftr-368	823	15	standard	standard	NOUN
ftr-368	823	16	.	.	PUNCT
ftr-368	824	1	the	the	DET
ftr-368	824	2	strain	strain	NOUN
ftr-368	824	3	on	on	ADP
ftr-368	824	4	judicial	judicial	ADJ
ftr-368	824	5	resources	resource	NOUN
ftr-368	824	6	was	be	AUX
ftr-368	824	7	sure	sure	ADJ
ftr-368	824	8	to	to	PART
ftr-368	824	9	remain	remain	VERB
ftr-368	824	10	significant	significant	ADJ
ftr-368	824	11	,	,	PUNCT
ftr-368	824	12	and	and	CCONJ
ftr-368	824	13	this	this	DET
ftr-368	824	14	burden	burden	NOUN
ftr-368	824	15	compelled	compel	VERB
ftr-368	824	16	congress	congress	PROPN
ftr-368	824	17	to	to	PART
ftr-368	824	18	enact	enact	VERB
ftr-368	824	19	section	section	NOUN
ftr-368	824	20	197	197	NUM
ftr-368	824	21	.	.	PUNCT
ftr-368	825	1	congress	congress	PROPN
ftr-368	825	2	deliberately	deliberately	ADV
ftr-368	825	3	excluded	exclude	VERB
ftr-368	825	4	sports	sport	NOUN
ftr-368	825	5	franchises	franchise	NOUN
ftr-368	825	6	from	from	ADP
ftr-368	825	7	the	the	DET
ftr-368	825	8	scope	scope	NOUN
ftr-368	825	9	of	of	ADP
ftr-368	825	10	section	section	NOUN
ftr-368	825	11	197	197	NUM
ftr-368	825	12	.	.	PUNCT
ftr-368	826	1	as	as	ADV
ftr-368	826	2	originally	originally	ADV
ftr-368	826	3	enacted	enact	VERB
ftr-368	826	4	,	,	PUNCT
ftr-368	826	5	section	section	NOUN
ftr-368	826	6	197(e)(6)128	197(e)(6)128	NOUN
ftr-368	826	7	had	have	AUX
ftr-368	826	8	provided	provide	VERB
ftr-368	826	9	that	that	SCONJ
ftr-368	826	10	any	any	DET
ftr-368	826	11	items	item	NOUN
ftr-368	826	12	acquired	acquire	VERB
ftr-368	826	13	in	in	ADP
ftr-368	826	14	connection	connection	NOUN
ftr-368	826	15	with	with	ADP
ftr-368	826	16	the	the	DET
ftr-368	826	17	acquisition	acquisition	NOUN
ftr-368	826	18	of	of	ADP
ftr-368	826	19	a	a	DET
ftr-368	826	20	sports	sport	NOUN
ftr-368	826	21	franchise	franchise	NOUN
ftr-368	826	22	were	be	AUX
ftr-368	826	23	not	not	PART
ftr-368	826	24	subject	subject	ADJ
ftr-368	826	25	to	to	ADP
ftr-368	826	26	section	section	NOUN
ftr-368	826	27	197	197	NUM
ftr-368	826	28	amortization	amortization	NOUN
ftr-368	826	29	.	.	PUNCT
ftr-368	827	1	this	this	DET
ftr-368	827	2	exclusion	exclusion	NOUN
ftr-368	827	3	had	have	AUX
ftr-368	827	4	been	be	AUX
ftr-368	827	5	enacted	enact	VERB
ftr-368	827	6	so	so	SCONJ
ftr-368	827	7	that	that	SCONJ
ftr-368	827	8	the	the	DET
ftr-368	827	9	treatment	treatment	NOUN
ftr-368	827	10	of	of	ADP
ftr-368	827	11	sports	sport	NOUN
ftr-368	827	12	intangibles	intangible	NOUN
ftr-368	827	13	would	would	AUX
ftr-368	827	14	continue	continue	VERB
ftr-368	827	15	as	as	ADP
ftr-368	827	16	under	under	ADP
ftr-368	827	17	then	then	ADV
ftr-368	827	18	-	-	PUNCT
ftr-368	827	19	current	current	ADJ
ftr-368	827	20	law.129	law.129	NOUN
ftr-368	827	21	consequently	consequently	ADV
ftr-368	827	22	,	,	PUNCT
ftr-368	827	23	while	while	SCONJ
ftr-368	827	24	section	section	NOUN
ftr-368	827	25	197	197	NUM
ftr-368	827	26	effectively	effectively	ADV
ftr-368	827	27	ended	end	VERB
ftr-368	827	28	the	the	DET
ftr-368	827	29	protracted	protract	VERB
ftr-368	827	30	disputes	dispute	NOUN
ftr-368	827	31	regarding	regard	VERB
ftr-368	827	32	purchase	purchase	NOUN
ftr-368	827	33	price	price	NOUN
ftr-368	827	34	allocations	allocation	NOUN
ftr-368	827	35	in	in	ADP
ftr-368	827	36	general	general	ADJ
ftr-368	827	37	,	,	PUNCT
ftr-368	827	38	it	it	PRON
ftr-368	827	39	did	do	AUX
ftr-368	827	40	not	not	PART
ftr-368	827	41	settle	settle	VERB
ftr-368	827	42	the	the	DET
ftr-368	827	43	long	long	ADV
ftr-368	827	44	-	-	PUNCT
ftr-368	827	45	standing	stand	VERB
ftr-368	827	46	clashes	clash	NOUN
ftr-368	827	47	between	between	ADP
ftr-368	827	48	sports	sport	NOUN
ftr-368	827	49	owners	owner	NOUN
ftr-368	827	50	and	and	CCONJ
ftr-368	827	51	the	the	DET
ftr-368	827	52	service	service	NOUN
ftr-368	827	53	.	.	PUNCT
ftr-368	828	1	while	while	SCONJ
ftr-368	828	2	it	it	PRON
ftr-368	828	3	is	be	AUX
ftr-368	828	4	true	true	ADJ
ftr-368	828	5	that	that	SCONJ
ftr-368	828	6	certain	certain	ADJ
ftr-368	828	7	sports	sport	NOUN
ftr-368	828	8	owners	owner	NOUN
ftr-368	828	9	received	receive	VERB
ftr-368	828	10	large	large	ADJ
ftr-368	828	11	tax	tax	NOUN
ftr-368	828	12	benefits	benefit	NOUN
ftr-368	828	13	from	from	ADP
ftr-368	828	14	player	player	NOUN
ftr-368	828	15	contract	contract	NOUN
ftr-368	828	16	allocations	allocation	NOUN
ftr-368	828	17	,	,	PUNCT
ftr-368	828	18	the	the	DET
ftr-368	828	19	irs	irs	PROPN
ftr-368	828	20	throughout	throughout	ADP
ftr-368	828	21	the	the	DET
ftr-368	828	22	1990s	1990s	NUM
ftr-368	828	23	became	become	VERB
ftr-368	828	24	more	more	ADV
ftr-368	828	25	attuned	attuned	ADJ
ftr-368	828	26	to	to	ADP
ftr-368	828	27	the	the	DET
ftr-368	828	28	issue	issue	NOUN
ftr-368	828	29	and	and	CCONJ
ftr-368	828	30	began	begin	VERB
ftr-368	828	31	to	to	PART
ftr-368	828	32	question	question	VERB
ftr-368	828	33	purchase	purchase	NOUN
ftr-368	828	34	price	price	NOUN
ftr-368	828	35	allocations	allocation	NOUN
ftr-368	828	36	with	with	ADP
ftr-368	828	37	greater	great	ADJ
ftr-368	828	38	frequency	frequency	NOUN
ftr-368	828	39	and	and	CCONJ
ftr-368	828	40	fervor	fervor	NOUN
ftr-368	828	41	.	.	PUNCT
ftr-368	829	1	the	the	DET
ftr-368	829	2	commissioner	commissioner	NOUN
ftr-368	829	3	’s	’s	PART
ftr-368	829	4	stated	state	VERB
ftr-368	829	5	position	position	NOUN
ftr-368	829	6	under	under	ADP
ftr-368	829	7	pre2004	pre2004	ADJ
ftr-368	829	8	law	law	NOUN
ftr-368	829	9	was	be	AUX
ftr-368	829	10	that	that	SCONJ
ftr-368	829	11	since	since	SCONJ
ftr-368	829	12	sports	sport	NOUN
ftr-368	829	13	franchises	franchise	NOUN
ftr-368	829	14	do	do	AUX
ftr-368	829	15	not	not	PART
ftr-368	829	16	have	have	VERB
ftr-368	829	17	a	a	DET
ftr-368	829	18	determinable	determinable	ADJ
ftr-368	829	19	useful	useful	ADJ
ftr-368	829	20	life	life	NOUN
ftr-368	829	21	,	,	PUNCT
ftr-368	829	22	the	the	DET
ftr-368	829	23	sports	sport	NOUN
ftr-368	829	24	franchise	franchise	NOUN
ftr-368	829	25	intangible	intangible	ADJ
ftr-368	829	26	asset	asset	NOUN
ftr-368	829	27	is	be	AUX
ftr-368	829	28	not	not	PART
ftr-368	829	29	eligible	eligible	ADJ
ftr-368	829	30	for	for	ADP
ftr-368	829	31	amortization	amortization	NOUN
ftr-368	829	32	under	under	ADP
ftr-368	829	33	section	section	NOUN
ftr-368	829	34	167	167	NUM
ftr-368	829	35	.	.	PUNCT
ftr-368	830	1	since	since	SCONJ
ftr-368	830	2	player	player	NOUN
ftr-368	830	3	contracts	contract	NOUN
ftr-368	830	4	were	be	AUX
ftr-368	830	5	amortizable	amortizable	ADJ
ftr-368	830	6	under	under	ADP
ftr-368	830	7	section	section	NOUN
ftr-368	830	8	167	167	NUM
ftr-368	830	9	over	over	ADP
ftr-368	830	10	a	a	DET
ftr-368	830	11	short	short	ADJ
ftr-368	830	12	period	period	NOUN
ftr-368	830	13	,	,	PUNCT
ftr-368	830	14	the	the	DET
ftr-368	830	15	service	service	NOUN
ftr-368	830	16	was	be	AUX
ftr-368	830	17	focused	focus	VERB
ftr-368	830	18	on	on	ADP
ftr-368	830	19	ensuring	ensure	VERB
ftr-368	830	20	that	that	SCONJ
ftr-368	830	21	buyers	buyer	NOUN
ftr-368	830	22	and	and	CCONJ
ftr-368	830	23	sellers	seller	NOUN
ftr-368	830	24	were	be	AUX
ftr-368	830	25	properly	properly	ADV
ftr-368	830	26	applying	apply	VERB
ftr-368	830	27	the	the	DET
ftr-368	830	28	residual	residual	ADJ
ftr-368	830	29	allocation	allocation	NOUN
ftr-368	830	30	method	method	NOUN
ftr-368	830	31	of	of	ADP
ftr-368	830	32	section	section	NOUN
ftr-368	830	33	1060	1060	NUM
ftr-368	830	34	and	and	CCONJ
ftr-368	830	35	were	be	AUX
ftr-368	830	36	complying	comply	VERB
ftr-368	830	37	with	with	ADP
ftr-368	830	38	the	the	DET
ftr-368	830	39	player	player	NOUN
ftr-368	830	40	contract	contract	NOUN
ftr-368	830	41	limitation	limitation	NOUN
ftr-368	830	42	in	in	ADP
ftr-368	830	43	section	section	NOUN
ftr-368	830	44	1056.130	1056.130	PROPN
ftr-368	830	45	where	where	SCONJ
ftr-368	830	46	adversity	adversity	NOUN
ftr-368	830	47	of	of	ADP
ftr-368	830	48	tax	tax	NOUN
ftr-368	830	49	interests	interest	NOUN
ftr-368	830	50	between	between	ADP
ftr-368	830	51	the	the	DET
ftr-368	830	52	parties	party	NOUN
ftr-368	830	53	could	could	AUX
ftr-368	830	54	not	not	PART
ftr-368	830	55	be	be	AUX
ftr-368	830	56	relied	rely	VERB
ftr-368	830	57	upon	upon	SCONJ
ftr-368	830	58	(	(	PUNCT
ftr-368	830	59	such	such	ADJ
ftr-368	830	60	as	as	ADP
ftr-368	830	61	where	where	SCONJ
ftr-368	830	62	the	the	DET
ftr-368	830	63	seller	seller	NOUN
ftr-368	830	64	had	have	AUX
ftr-368	830	65	unused	unused	ADJ
ftr-368	830	66	net	net	ADJ
ftr-368	830	67	operating	operating	NOUN
ftr-368	830	68	losses	loss	NOUN
ftr-368	830	69	or	or	CCONJ
ftr-368	830	70	capital	capital	NOUN
ftr-368	830	71	losses	loss	NOUN
ftr-368	830	72	)	)	PUNCT
ftr-368	830	73	,	,	PUNCT
ftr-368	830	74	the	the	DET
ftr-368	830	75	irs	irs	PROPN
ftr-368	830	76	applied	apply	VERB
ftr-368	830	77	heightened	heightened	ADJ
ftr-368	830	78	scrutiny	scrutiny	NOUN
ftr-368	830	79	to	to	ADP
ftr-368	830	80	the	the	DET
ftr-368	830	81	taxpayers	taxpayer	NOUN
ftr-368	830	82	’	’	PART
ftr-368	830	83	allocation	allocation	NOUN
ftr-368	830	84	.	.	PUNCT
ftr-368	831	1	additionally	additionally	ADV
ftr-368	831	2	,	,	PUNCT
ftr-368	831	3	the	the	DET
ftr-368	831	4	irs	irs	PROPN
ftr-368	831	5	clearly	clearly	ADV
ftr-368	831	6	interpreted	interpret	VERB
ftr-368	831	7	section	section	NOUN
ftr-368	831	8	1056	1056	NUM
ftr-368	831	9	as	as	ADP
ftr-368	831	10	establishing	establish	VERB
ftr-368	831	11	only	only	ADV
ftr-368	831	12	a	a	DET
ftr-368	831	13	“	"	PUNCT
ftr-368	831	14	presumed	presume	VERB
ftr-368	831	15	upper	upper	ADJ
ftr-368	831	16	the	the	DET
ftr-368	831	17	irs	irs	PROPN
ftr-368	831	18	,	,	PUNCT
ftr-368	831	19	contrary	contrary	ADJ
ftr-368	831	20	to	to	ADP
ftr-368	831	21	its	its	PRON
ftr-368	831	22	prior	prior	ADJ
ftr-368	831	23	guidance	guidance	NOUN
ftr-368	831	24	,	,	PUNCT
ftr-368	831	25	conceded	concede	VERB
ftr-368	831	26	that	that	SCONJ
ftr-368	831	27	in	in	ADP
ftr-368	831	28	“	"	PUNCT
ftr-368	831	29	unusual	unusual	ADJ
ftr-368	831	30	cases	case	NOUN
ftr-368	831	31	,	,	PUNCT
ftr-368	831	32	”	"	PUNCT
ftr-368	831	33	where	where	SCONJ
ftr-368	831	34	a	a	DET
ftr-368	831	35	customer	customer	NOUN
ftr-368	831	36	-	-	PUNCT
ftr-368	831	37	based	base	VERB
ftr-368	831	38	intangible	intangible	NOUN
ftr-368	831	39	such	such	ADJ
ftr-368	831	40	as	as	ADP
ftr-368	831	41	a	a	DET
ftr-368	831	42	subscriber	subscriber	NOUN
ftr-368	831	43	list	list	NOUN
ftr-368	831	44	was	be	AUX
ftr-368	831	45	distinct	distinct	ADJ
ftr-368	831	46	from	from	ADP
ftr-368	831	47	goodwill	goodwill	NOUN
ftr-368	831	48	,	,	PUNCT
ftr-368	831	49	depreciation	depreciation	NOUN
ftr-368	831	50	would	would	AUX
ftr-368	831	51	be	be	AUX
ftr-368	831	52	permitted	permit	VERB
ftr-368	831	53	.	.	PUNCT
ftr-368	832	1	128	128	NUM
ftr-368	832	2	.	.	PUNCT
ftr-368	833	1	§	§	PROPN
ftr-368	833	2	197(e)(6	197(e)(6	NUM
ftr-368	833	3	)	)	PUNCT
ftr-368	834	1	,	,	PUNCT
ftr-368	834	2	before	before	ADP
ftr-368	834	3	amendment	amendment	NOUN
ftr-368	834	4	by	by	ADP
ftr-368	834	5	jobs	job	NOUN
ftr-368	834	6	act	act	PROPN
ftr-368	834	7	,	,	PUNCT
ftr-368	834	8	supra	supra	PROPN
ftr-368	834	9	note	note	PROPN
ftr-368	834	10	100	100	NUM
ftr-368	834	11	,	,	PUNCT
ftr-368	834	12	§	§	PROPN
ftr-368	834	13	886	886	NUM
ftr-368	834	14	.	.	PUNCT
ftr-368	834	15	129	129	NUM
ftr-368	834	16	.	.	PUNCT
ftr-368	835	1	see	see	VERB
ftr-368	835	2	h.r	h.r	PROPN
ftr-368	835	3	.	.	PROPN
ftr-368	835	4	213	213	NUM
ftr-368	835	5	,	,	PUNCT
ftr-368	835	6	103rd	103rd	ADJ
ftr-368	835	7	cong	cong	NOUN
ftr-368	835	8	.	.	PROPN
ftr-368	836	1	,	,	PUNCT
ftr-368	836	2	682	682	NUM
ftr-368	836	3	(	(	PUNCT
ftr-368	836	4	1st	1st	ADJ
ftr-368	836	5	sess	sess	NOUN
ftr-368	836	6	.	.	PUNCT
ftr-368	837	1	1993	1993	NUM
ftr-368	837	2	)	)	PUNCT
ftr-368	837	3	(	(	PUNCT
ftr-368	837	4	“	"	PUNCT
ftr-368	837	5	the	the	DET
ftr-368	837	6	term	term	NOUN
ftr-368	837	7	“	"	PUNCT
ftr-368	837	8	section	section	NOUN
ftr-368	837	9	197	197	NUM
ftr-368	837	10	intangible	intangible	NOUN
ftr-368	837	11	”	"	PUNCT
ftr-368	837	12	does	do	AUX
ftr-368	837	13	not	not	PART
ftr-368	837	14	include	include	VERB
ftr-368	837	15	a	a	DET
ftr-368	837	16	franchise	franchise	NOUN
ftr-368	837	17	to	to	PART
ftr-368	837	18	engage	engage	VERB
ftr-368	837	19	in	in	ADP
ftr-368	837	20	professional	professional	ADJ
ftr-368	837	21	baseball	baseball	NOUN
ftr-368	837	22	,	,	PUNCT
ftr-368	837	23	basketball	basketball	NOUN
ftr-368	837	24	,	,	PUNCT
ftr-368	837	25	football	football	NOUN
ftr-368	837	26	,	,	PUNCT
ftr-368	837	27	or	or	CCONJ
ftr-368	837	28	other	other	ADJ
ftr-368	837	29	professional	professional	ADJ
ftr-368	837	30	sport	sport	NOUN
ftr-368	837	31	,	,	PUNCT
ftr-368	837	32	and	and	CCONJ
ftr-368	837	33	any	any	DET
ftr-368	837	34	item	item	NOUN
ftr-368	837	35	acquired	acquire	VERB
ftr-368	837	36	in	in	ADP
ftr-368	837	37	connection	connection	NOUN
ftr-368	837	38	with	with	ADP
ftr-368	837	39	such	such	DET
ftr-368	837	40	a	a	DET
ftr-368	837	41	franchise	franchise	NOUN
ftr-368	837	42	.	.	PUNCT
ftr-368	838	1	consequently	consequently	ADV
ftr-368	838	2	,	,	PUNCT
ftr-368	838	3	the	the	DET
ftr-368	838	4	cost	cost	NOUN
ftr-368	838	5	of	of	ADP
ftr-368	838	6	acquiring	acquire	VERB
ftr-368	838	7	a	a	DET
ftr-368	838	8	professional	professional	ADJ
ftr-368	838	9	sports	sport	NOUN
ftr-368	838	10	franchise	franchise	NOUN
ftr-368	838	11	and	and	CCONJ
ftr-368	838	12	related	related	ADJ
ftr-368	838	13	assets	asset	NOUN
ftr-368	838	14	(	(	PUNCT
ftr-368	838	15	including	include	VERB
ftr-368	838	16	any	any	DET
ftr-368	838	17	goodwill	goodwill	NOUN
ftr-368	838	18	,	,	PUNCT
ftr-368	838	19	going	go	VERB
ftr-368	838	20	concern	concern	NOUN
ftr-368	838	21	value	value	NOUN
ftr-368	838	22	,	,	PUNCT
ftr-368	838	23	or	or	CCONJ
ftr-368	838	24	other	other	ADJ
ftr-368	838	25	§	§	PROPN
ftr-368	838	26	197	197	NUM
ftr-368	838	27	intangibles	intangible	NOUN
ftr-368	838	28	)	)	PUNCT
ftr-368	838	29	is	be	AUX
ftr-368	838	30	to	to	PART
ftr-368	838	31	be	be	AUX
ftr-368	838	32	allocated	allocate	VERB
ftr-368	838	33	among	among	ADP
ftr-368	838	34	the	the	DET
ftr-368	838	35	assets	asset	NOUN
ftr-368	838	36	acquired	acquire	VERB
ftr-368	838	37	as	as	SCONJ
ftr-368	838	38	provided	provide	VERB
ftr-368	838	39	under	under	ADP
ftr-368	838	40	present	present	ADJ
ftr-368	838	41	law	law	NOUN
ftr-368	838	42	(	(	PUNCT
ftr-368	838	43	see	see	VERB
ftr-368	838	44	,	,	PUNCT
ftr-368	838	45	for	for	ADP
ftr-368	838	46	example	example	NOUN
ftr-368	838	47	,	,	PUNCT
ftr-368	838	48	§	§	PROPN
ftr-368	838	49	1056	1056	NUM
ftr-368	838	50	of	of	ADP
ftr-368	838	51	the	the	DET
ftr-368	838	52	code	code	NOUN
ftr-368	838	53	)	)	PUNCT
ftr-368	838	54	and	and	CCONJ
ftr-368	838	55	is	be	AUX
ftr-368	838	56	to	to	PART
ftr-368	838	57	be	be	AUX
ftr-368	838	58	taken	take	VERB
ftr-368	838	59	into	into	ADP
ftr-368	838	60	account	account	NOUN
ftr-368	838	61	under	under	ADP
ftr-368	838	62	the	the	DET
ftr-368	838	63	provisions	provision	NOUN
ftr-368	838	64	of	of	ADP
ftr-368	838	65	present	present	ADJ
ftr-368	838	66	law	law	NOUN
ftr-368	838	67	”	"	PUNCT
ftr-368	838	68	)	)	PUNCT
ftr-368	838	69	.	.	PUNCT
ftr-368	839	1	130	130	NUM
ftr-368	839	2	.	.	PUNCT
ftr-368	840	1	mssp	mssp	PROPN
ftr-368	840	2	,	,	PUNCT
ftr-368	840	3	supra	supra	PROPN
ftr-368	840	4	note	note	NOUN
ftr-368	840	5	3	3	NUM
ftr-368	840	6	at	at	ADP
ftr-368	840	7	10	10	NUM
ftr-368	840	8	-	-	SYM
ftr-368	840	9	5	5	NUM
ftr-368	840	10	(	(	PUNCT
ftr-368	840	11	“	"	PUNCT
ftr-368	840	12	the	the	DET
ftr-368	840	13	service	service	NOUN
ftr-368	840	14	has	have	VERB
ftr-368	840	15	the	the	DET
ftr-368	840	16	authority	authority	NOUN
ftr-368	840	17	to	to	PART
ftr-368	840	18	value	value	VERB
ftr-368	840	19	the	the	DET
ftr-368	840	20	franchise	franchise	NOUN
ftr-368	840	21	rights	right	NOUN
ftr-368	840	22	to	to	PART
ftr-368	840	23	determine	determine	VERB
ftr-368	840	24	the	the	DET
ftr-368	840	25	reasonableness	reasonableness	NOUN
ftr-368	840	26	of	of	ADP
ftr-368	840	27	the	the	DET
ftr-368	840	28	player	player	NOUN
ftr-368	840	29	contracts	contract	VERB
ftr-368	840	30	valuations	valuation	NOUN
ftr-368	840	31	”	"	PUNCT
ftr-368	840	32	)	)	PUNCT
ftr-368	840	33	.	.	PUNCT
ftr-368	841	1	the	the	DET
ftr-368	841	2	mssp	mssp	PROPN
ftr-368	841	3	also	also	ADV
ftr-368	841	4	clarifies	clarify	VERB
ftr-368	841	5	that	that	SCONJ
ftr-368	841	6	the	the	DET
ftr-368	841	7	irs	irs	PROPN
ftr-368	841	8	would	would	AUX
ftr-368	841	9	resort	resort	VERB
ftr-368	841	10	to	to	ADP
ftr-368	841	11	substance	substance	NOUN
ftr-368	841	12	over	over	ADP
ftr-368	841	13	form	form	NOUN
ftr-368	841	14	principles	principle	NOUN
ftr-368	841	15	in	in	ADP
ftr-368	841	16	altering	alter	VERB
ftr-368	841	17	the	the	DET
ftr-368	841	18	allocation	allocation	NOUN
ftr-368	841	19	contractually	contractually	ADV
ftr-368	841	20	agreed	agree	VERB
ftr-368	841	21	upon	upon	SCONJ
ftr-368	841	22	by	by	ADP
ftr-368	841	23	the	the	DET
ftr-368	841	24	parties	party	NOUN
ftr-368	841	25	.	.	PUNCT
ftr-368	842	1	2008	2008	NUM
ftr-368	842	2	]	]	PUNCT
ftr-368	843	1	taxing	tax	VERB
ftr-368	843	2	the	the	DET
ftr-368	843	3	business	business	NOUN
ftr-368	843	4	of	of	ADP
ftr-368	843	5	sports	sport	NOUN
ftr-368	843	6	199	199	NUM
ftr-368	843	7	limit	limit	NOUN
ftr-368	843	8	”	"	PUNCT
ftr-368	843	9	on	on	ADP
ftr-368	843	10	the	the	DET
ftr-368	843	11	amount	amount	NOUN
ftr-368	843	12	allocable	allocable	ADJ
ftr-368	843	13	to	to	ADP
ftr-368	843	14	player	player	NOUN
ftr-368	843	15	contracts	contract	NOUN
ftr-368	843	16	,	,	PUNCT
ftr-368	843	17	with	with	ADP
ftr-368	843	18	the	the	DET
ftr-368	843	19	precise	precise	ADJ
ftr-368	843	20	amount	amount	NOUN
ftr-368	843	21	to	to	PART
ftr-368	843	22	be	be	AUX
ftr-368	843	23	allocated	allocate	VERB
ftr-368	843	24	based	base	VERB
ftr-368	843	25	on	on	ADP
ftr-368	843	26	facts	fact	NOUN
ftr-368	843	27	and	and	CCONJ
ftr-368	843	28	circumstances	circumstance	NOUN
ftr-368	843	29	of	of	ADP
ftr-368	843	30	the	the	DET
ftr-368	843	31	particular	particular	ADJ
ftr-368	843	32	transaction.131	transaction.131	NUM
ftr-368	843	33	between	between	ADP
ftr-368	843	34	1993	1993	NUM
ftr-368	843	35	and	and	CCONJ
ftr-368	843	36	2004	2004	NUM
ftr-368	843	37	,	,	PUNCT
ftr-368	843	38	the	the	DET
ftr-368	843	39	service	service	NOUN
ftr-368	843	40	challenged	challenge	VERB
ftr-368	843	41	the	the	DET
ftr-368	843	42	depreciability	depreciability	NOUN
ftr-368	843	43	of	of	ADP
ftr-368	843	44	media	medium	NOUN
ftr-368	843	45	and	and	CCONJ
ftr-368	843	46	broadcasting	broadcasting	NOUN
ftr-368	843	47	rights	right	NOUN
ftr-368	843	48	acquired	acquire	VERB
ftr-368	843	49	along	along	ADP
ftr-368	843	50	with	with	ADP
ftr-368	843	51	sports	sport	NOUN
ftr-368	843	52	franchises	franchise	NOUN
ftr-368	843	53	.	.	PUNCT
ftr-368	844	1	for	for	ADP
ftr-368	844	2	example	example	NOUN
ftr-368	844	3	,	,	PUNCT
ftr-368	844	4	in	in	ADP
ftr-368	844	5	fsa	fsa	PROPN
ftr-368	844	6	200142007	200142007	NUM
ftr-368	844	7	(	(	PUNCT
ftr-368	844	8	july	july	PROPN
ftr-368	844	9	3	3	NUM
ftr-368	844	10	,	,	PUNCT
ftr-368	844	11	2001	2001	NUM
ftr-368	844	12	)	)	PUNCT
ftr-368	844	13	,	,	PUNCT
ftr-368	844	14	the	the	DET
ftr-368	844	15	taxpayer	taxpayer	NOUN
ftr-368	844	16	was	be	AUX
ftr-368	844	17	a	a	DET
ftr-368	844	18	limited	limited	ADJ
ftr-368	844	19	partnership	partnership	NOUN
ftr-368	844	20	that	that	PRON
ftr-368	844	21	acquired	acquire	VERB
ftr-368	844	22	a	a	DET
ftr-368	844	23	professional	professional	ADJ
ftr-368	844	24	sports	sport	NOUN
ftr-368	844	25	team	team	NOUN
ftr-368	844	26	.	.	PUNCT
ftr-368	845	1	in	in	ADP
ftr-368	845	2	addition	addition	NOUN
ftr-368	845	3	to	to	ADP
ftr-368	845	4	the	the	DET
ftr-368	845	5	franchise	franchise	NOUN
ftr-368	845	6	itself	itself	PRON
ftr-368	845	7	,	,	PUNCT
ftr-368	845	8	the	the	DET
ftr-368	845	9	taxpayer	taxpayer	NOUN
ftr-368	845	10	acquired	acquire	VERB
ftr-368	845	11	local	local	ADJ
ftr-368	845	12	television	television	NOUN
ftr-368	845	13	and	and	CCONJ
ftr-368	845	14	radio	radio	NOUN
ftr-368	845	15	contracts	contract	NOUN
ftr-368	845	16	as	as	ADV
ftr-368	845	17	well	well	ADV
ftr-368	845	18	as	as	ADP
ftr-368	845	19	a	a	DET
ftr-368	845	20	right	right	NOUN
ftr-368	845	21	to	to	PART
ftr-368	845	22	share	share	VERB
ftr-368	845	23	in	in	ADP
ftr-368	845	24	the	the	DET
ftr-368	845	25	league	league	NOUN
ftr-368	845	26	’s	’s	PART
ftr-368	845	27	national	national	PROPN
ftr-368	845	28	television	television	NOUN
ftr-368	845	29	broadcast	broadcast	NOUN
ftr-368	845	30	revenues	revenue	NOUN
ftr-368	845	31	.	.	PUNCT
ftr-368	846	1	the	the	DET
ftr-368	846	2	taxpayer	taxpayer	NOUN
ftr-368	846	3	engaged	engage	VERB
ftr-368	846	4	an	an	DET
ftr-368	846	5	accounting	accounting	NOUN
ftr-368	846	6	firm	firm	NOUN
ftr-368	846	7	to	to	PART
ftr-368	846	8	valuate	valuate	VERB
ftr-368	846	9	these	these	DET
ftr-368	846	10	media	medium	NOUN
ftr-368	846	11	rights	right	NOUN
ftr-368	846	12	and	and	CCONJ
ftr-368	846	13	to	to	PART
ftr-368	846	14	demonstrate	demonstrate	VERB
ftr-368	846	15	that	that	SCONJ
ftr-368	846	16	they	they	PRON
ftr-368	846	17	were	be	AUX
ftr-368	846	18	indeed	indeed	ADV
ftr-368	846	19	distinct	distinct	ADJ
ftr-368	846	20	from	from	ADP
ftr-368	846	21	goodwill	goodwill	NOUN
ftr-368	846	22	.	.	PUNCT
ftr-368	847	1	the	the	DET
ftr-368	847	2	irs	irs	PROPN
ftr-368	847	3	asserted	assert	VERB
ftr-368	847	4	that	that	SCONJ
ftr-368	847	5	the	the	DET
ftr-368	847	6	ability	ability	NOUN
ftr-368	847	7	to	to	PART
ftr-368	847	8	separately	separately	ADV
ftr-368	847	9	identify	identify	VERB
ftr-368	847	10	and	and	CCONJ
ftr-368	847	11	value	value	VERB
ftr-368	847	12	intangible	intangible	ADJ
ftr-368	847	13	rights	right	NOUN
ftr-368	847	14	was	be	AUX
ftr-368	847	15	not	not	PART
ftr-368	847	16	sufficient	sufficient	ADJ
ftr-368	847	17	to	to	PART
ftr-368	847	18	establish	establish	VERB
ftr-368	847	19	depreciability	depreciability	NOUN
ftr-368	847	20	under	under	ADP
ftr-368	847	21	section	section	NOUN
ftr-368	847	22	167	167	NUM
ftr-368	847	23	.	.	PUNCT
ftr-368	848	1	the	the	DET
ftr-368	848	2	intangible	intangible	ADJ
ftr-368	848	3	asset	asset	NOUN
ftr-368	848	4	must	must	AUX
ftr-368	848	5	also	also	ADV
ftr-368	848	6	have	have	VERB
ftr-368	848	7	a	a	DET
ftr-368	848	8	limited	limited	ADJ
ftr-368	848	9	useful	useful	ADJ
ftr-368	848	10	life	life	NOUN
ftr-368	848	11	.	.	PUNCT
ftr-368	849	1	in	in	ADP
ftr-368	849	2	this	this	DET
ftr-368	849	3	case	case	NOUN
ftr-368	849	4	,	,	PUNCT
ftr-368	849	5	although	although	SCONJ
ftr-368	849	6	the	the	DET
ftr-368	849	7	television	television	NOUN
ftr-368	849	8	and	and	CCONJ
ftr-368	849	9	radio	radio	NOUN
ftr-368	849	10	contracts	contract	NOUN
ftr-368	849	11	were	be	AUX
ftr-368	849	12	not	not	PART
ftr-368	849	13	automatically	automatically	ADV
ftr-368	849	14	renewable	renewable	ADJ
ftr-368	849	15	,	,	PUNCT
ftr-368	849	16	past	past	ADJ
ftr-368	849	17	practice	practice	NOUN
ftr-368	849	18	indicated	indicate	VERB
ftr-368	849	19	that	that	SCONJ
ftr-368	849	20	the	the	DET
ftr-368	849	21	contracts	contract	NOUN
ftr-368	849	22	would	would	AUX
ftr-368	849	23	be	be	AUX
ftr-368	849	24	renewed	renew	VERB
ftr-368	849	25	,	,	PUNCT
ftr-368	849	26	whether	whether	SCONJ
ftr-368	849	27	with	with	ADP
ftr-368	849	28	the	the	DET
ftr-368	849	29	current	current	ADJ
ftr-368	849	30	network	network	NOUN
ftr-368	849	31	or	or	CCONJ
ftr-368	849	32	a	a	DET
ftr-368	849	33	new	new	ADJ
ftr-368	849	34	one	one	NUM
ftr-368	849	35	.	.	PUNCT
ftr-368	850	1	since	since	SCONJ
ftr-368	850	2	these	these	DET
ftr-368	850	3	media	medium	NOUN
ftr-368	850	4	rights	right	NOUN
ftr-368	850	5	were	be	AUX
ftr-368	850	6	a	a	DET
ftr-368	850	7	component	component	NOUN
ftr-368	850	8	of	of	ADP
ftr-368	850	9	the	the	DET
ftr-368	850	10	franchise	franchise	NOUN
ftr-368	850	11	,	,	PUNCT
ftr-368	850	12	they	they	PRON
ftr-368	850	13	did	do	AUX
ftr-368	850	14	not	not	PART
ftr-368	850	15	have	have	VERB
ftr-368	850	16	a	a	DET
ftr-368	850	17	limited	limited	ADJ
ftr-368	850	18	useful	useful	ADJ
ftr-368	850	19	life	life	NOUN
ftr-368	850	20	.	.	PUNCT
ftr-368	851	1	the	the	DET
ftr-368	851	2	contractual	contractual	ADJ
ftr-368	851	3	term	term	NOUN
ftr-368	851	4	of	of	ADP
ftr-368	851	5	the	the	DET
ftr-368	851	6	broadcast	broadcast	NOUN
ftr-368	851	7	agreements	agreement	NOUN
ftr-368	851	8	was	be	AUX
ftr-368	851	9	of	of	ADP
ftr-368	851	10	no	no	DET
ftr-368	851	11	moment	moment	NOUN
ftr-368	851	12	;	;	PUNCT
ftr-368	851	13	since	since	SCONJ
ftr-368	851	14	“	"	PUNCT
ftr-368	851	15	the	the	DET
ftr-368	851	16	life	life	NOUN
ftr-368	851	17	of	of	ADP
ftr-368	851	18	an	an	DET
ftr-368	851	19	asset	asset	NOUN
ftr-368	851	20	can	can	AUX
ftr-368	851	21	not	not	PART
ftr-368	851	22	be	be	AUX
ftr-368	851	23	limited	limit	VERB
ftr-368	851	24	by	by	ADP
ftr-368	851	25	the	the	DET
ftr-368	851	26	remote	remote	ADJ
ftr-368	851	27	,	,	PUNCT
ftr-368	851	28	speculative	speculative	ADJ
ftr-368	851	29	possibility	possibility	NOUN
ftr-368	851	30	that	that	SCONJ
ftr-368	851	31	renewal	renewal	NOUN
ftr-368	851	32	of	of	ADP
ftr-368	851	33	a	a	DET
ftr-368	851	34	contract	contract	NOUN
ftr-368	851	35	might	might	AUX
ftr-368	851	36	not	not	PART
ftr-368	851	37	occur	occur	VERB
ftr-368	851	38	.	.	PUNCT
ftr-368	852	1	”132	”132	VERB
ftr-368	852	2	fsa	fsa	PROPN
ftr-368	852	3	200142007	200142007	NUM
ftr-368	852	4	was	be	AUX
ftr-368	852	5	consistent	consistent	ADJ
ftr-368	852	6	with	with	ADP
ftr-368	852	7	several	several	ADJ
ftr-368	852	8	cases	case	NOUN
ftr-368	852	9	that	that	PRON
ftr-368	852	10	had	have	AUX
ftr-368	852	11	addressed	address	VERB
ftr-368	852	12	the	the	DET
ftr-368	852	13	amortization	amortization	NOUN
ftr-368	852	14	of	of	ADP
ftr-368	852	15	rights	right	NOUN
ftr-368	852	16	to	to	PART
ftr-368	852	17	share	share	VERB
ftr-368	852	18	in	in	ADP
ftr-368	852	19	sports	sport	NOUN
ftr-368	852	20	broadcast	broadcast	NOUN
ftr-368	852	21	agreements	agreement	NOUN
ftr-368	852	22	.	.	PUNCT
ftr-368	853	1	in	in	ADP
ftr-368	853	2	laird,133	laird,133	PROPN
ftr-368	853	3	the	the	DET
ftr-368	853	4	court	court	NOUN
ftr-368	853	5	held	hold	VERB
ftr-368	853	6	that	that	SCONJ
ftr-368	853	7	the	the	DET
ftr-368	853	8	acquired	acquire	VERB
ftr-368	853	9	television	television	NOUN
ftr-368	853	10	rights	right	NOUN
ftr-368	853	11	were	be	AUX
ftr-368	853	12	essentially	essentially	ADV
ftr-368	853	13	coextensive	coextensive	ADJ
ftr-368	853	14	with	with	ADP
ftr-368	853	15	the	the	DET
ftr-368	853	16	franchise	franchise	NOUN
ftr-368	853	17	itself	itself	PRON
ftr-368	853	18	and	and	CCONJ
ftr-368	853	19	would	would	AUX
ftr-368	853	20	therefore	therefore	ADV
ftr-368	853	21	continue	continue	VERB
ftr-368	853	22	indefinitely	indefinitely	ADV
ftr-368	853	23	.	.	PUNCT
ftr-368	854	1	first	first	ADV
ftr-368	854	2	northwest	northwest	PROPN
ftr-368	854	3	(	(	PUNCT
ftr-368	854	4	basketball)134	basketball)134	NUM
ftr-368	854	5	and	and	CCONJ
ftr-368	854	6	mccarthy	mccarthy	PROPN
ftr-368	854	7	v.	v.	ADP
ftr-368	854	8	united	united	PROPN
ftr-368	854	9	states	states	PROPN
ftr-368	854	10	(	(	PUNCT
ftr-368	854	11	baseball),135	baseball),135	NOUN
ftr-368	854	12	which	which	PRON
ftr-368	854	13	characterized	characterize	VERB
ftr-368	854	14	these	these	DET
ftr-368	854	15	acquired	acquire	VERB
ftr-368	854	16	contracts	contract	NOUN
ftr-368	854	17	as	as	ADP
ftr-368	854	18	“	"	PUNCT
ftr-368	854	19	links	link	NOUN
ftr-368	854	20	in	in	ADP
ftr-368	854	21	a	a	DET
ftr-368	854	22	perpetual	perpetual	ADJ
ftr-368	854	23	chain	chain	NOUN
ftr-368	854	24	of	of	ADP
ftr-368	854	25	broadcast	broadcast	NOUN
ftr-368	854	26	revenues	revenue	NOUN
ftr-368	854	27	,	,	PUNCT
ftr-368	854	28	”	"	PUNCT
ftr-368	854	29	reached	reach	VERB
ftr-368	854	30	similar	similar	ADJ
ftr-368	854	31	conclusions	conclusion	NOUN
ftr-368	854	32	.	.	PUNCT
ftr-368	855	1	unlike	unlike	ADP
ftr-368	855	2	the	the	DET
ftr-368	855	3	subscriber	subscriber	NOUN
ftr-368	855	4	lists	list	NOUN
ftr-368	855	5	at	at	ADP
ftr-368	855	6	issue	issue	NOUN
ftr-368	855	7	in	in	ADP
ftr-368	855	8	newark	newark	PROPN
ftr-368	855	9	morning	morning	NOUN
ftr-368	855	10	ledger	ledger	NOUN
ftr-368	855	11	,	,	PUNCT
ftr-368	855	12	which	which	PRON
ftr-368	855	13	would	would	AUX
ftr-368	855	14	diminish	diminish	VERB
ftr-368	855	15	over	over	ADP
ftr-368	855	16	a	a	DET
ftr-368	855	17	predictable	predictable	ADJ
ftr-368	855	18	period	period	NOUN
ftr-368	855	19	of	of	ADP
ftr-368	855	20	time	time	NOUN
ftr-368	855	21	,	,	PUNCT
ftr-368	855	22	the	the	DET
ftr-368	855	23	media	medium	NOUN
ftr-368	855	24	rights	right	NOUN
ftr-368	855	25	attendant	attendant	NOUN
ftr-368	855	26	to	to	ADP
ftr-368	855	27	a	a	DET
ftr-368	855	28	sports	sport	NOUN
ftr-368	855	29	franchise	franchise	NOUN
ftr-368	855	30	are	be	AUX
ftr-368	855	31	self	self	NOUN
ftr-368	855	32	-	-	PUNCT
ftr-368	855	33	regenerating	regenerate	VERB
ftr-368	855	34	.	.	PUNCT
ftr-368	856	1	the	the	DET
ftr-368	856	2	acquired	acquire	VERB
ftr-368	856	3	asset	asset	NOUN
ftr-368	856	4	is	be	AUX
ftr-368	856	5	not	not	PART
ftr-368	856	6	the	the	DET
ftr-368	856	7	rights	right	NOUN
ftr-368	856	8	to	to	ADP
ftr-368	856	9	a	a	DET
ftr-368	856	10	particular	particular	ADJ
ftr-368	856	11	broadcast	broadcast	NOUN
ftr-368	856	12	contract	contract	NOUN
ftr-368	856	13	,	,	PUNCT
ftr-368	856	14	but	but	CCONJ
ftr-368	856	15	the	the	DET
ftr-368	856	16	enduring	endure	VERB
ftr-368	856	17	right	right	NOUN
ftr-368	856	18	to	to	PART
ftr-368	856	19	share	share	VERB
ftr-368	856	20	in	in	ADP
ftr-368	856	21	any	any	DET
ftr-368	856	22	such	such	ADJ
ftr-368	856	23	contracts	contract	NOUN
ftr-368	856	24	.	.	PUNCT
ftr-368	857	1	this	this	DET
ftr-368	857	2	ongoing	ongoing	ADJ
ftr-368	857	3	entitlement	entitlement	NOUN
ftr-368	857	4	ceases	cease	VERB
ftr-368	857	5	only	only	ADV
ftr-368	857	6	upon	upon	SCONJ
ftr-368	857	7	the	the	DET
ftr-368	857	8	elimination	elimination	NOUN
ftr-368	857	9	of	of	ADP
ftr-368	857	10	the	the	DET
ftr-368	857	11	franchise	franchise	NOUN
ftr-368	857	12	as	as	ADP
ftr-368	857	13	a	a	DET
ftr-368	857	14	member	member	NOUN
ftr-368	857	15	of	of	ADP
ftr-368	857	16	the	the	DET
ftr-368	857	17	league.136	league.136	ADJ
ftr-368	857	18	131	131	NUM
ftr-368	857	19	.	.	PUNCT
ftr-368	858	1	i	i	PRON
ftr-368	858	2	d.	d.	PROPN
ftr-368	858	3	at	at	ADP
ftr-368	858	4	10	10	NUM
ftr-368	858	5	-	-	SYM
ftr-368	858	6	6	6	NUM
ftr-368	858	7	.	.	NUM
ftr-368	858	8	132	132	NUM
ftr-368	858	9	.	.	PUNCT
ftr-368	859	1	fsa	fsa	PROPN
ftr-368	859	2	200142007	200142007	NUM
ftr-368	859	3	(	(	PUNCT
ftr-368	859	4	july	july	PROPN
ftr-368	859	5	3	3	NUM
ftr-368	859	6	,	,	PUNCT
ftr-368	859	7	2001	2001	NUM
ftr-368	859	8	)	)	PUNCT
ftr-368	859	9	(	(	PUNCT
ftr-368	859	10	citing	cite	VERB
ftr-368	859	11	richmond	richmond	PROPN
ftr-368	859	12	television	television	PROPN
ftr-368	859	13	corp	corp	PROPN
ftr-368	859	14	.	.	PROPN
ftr-368	860	1	v.	v.	PROPN
ftr-368	860	2	united	united	PROPN
ftr-368	860	3	states	states	PROPN
ftr-368	860	4	,	,	PUNCT
ftr-368	860	5	354	354	NUM
ftr-368	860	6	f.2d	f.2d	X
ftr-368	860	7	410	410	NUM
ftr-368	860	8	,	,	PUNCT
ftr-368	860	9	412	412	NUM
ftr-368	860	10	(	(	PUNCT
ftr-368	860	11	4th	4th	ADJ
ftr-368	860	12	cir	cir	NOUN
ftr-368	860	13	.	.	PUNCT
ftr-368	860	14	1965	1965	NUM
ftr-368	860	15	)	)	PUNCT
ftr-368	860	16	)	)	PUNCT
ftr-368	860	17	.	.	PUNCT
ftr-368	861	1	133	133	NUM
ftr-368	861	2	.	.	PUNCT
ftr-368	862	1	see	see	VERB
ftr-368	862	2	supra	supra	PROPN
ftr-368	862	3	note	note	PROPN
ftr-368	862	4	88	88	NUM
ftr-368	862	5	and	and	CCONJ
ftr-368	862	6	accompanying	accompany	VERB
ftr-368	862	7	text	text	NOUN
ftr-368	862	8	.	.	PUNCT
ftr-368	863	1	134	134	NUM
ftr-368	863	2	.	.	PUNCT
ftr-368	864	1	see	see	VERB
ftr-368	864	2	supra	supra	PROPN
ftr-368	864	3	note	note	PROPN
ftr-368	864	4	92	92	NUM
ftr-368	864	5	.	.	PUNCT
ftr-368	864	6	135	135	NUM
ftr-368	864	7	.	.	NOUN
ftr-368	864	8	807	807	NUM
ftr-368	864	9	f.2d	f.2d	SYM
ftr-368	864	10	1306	1306	NUM
ftr-368	864	11	(	(	PUNCT
ftr-368	864	12	6th	6th	ADJ
ftr-368	864	13	cir	cir	NOUN
ftr-368	864	14	.	.	PUNCT
ftr-368	864	15	1986	1986	NUM
ftr-368	864	16	)	)	PUNCT
ftr-368	864	17	.	.	PUNCT
ftr-368	865	1	136	136	NUM
ftr-368	865	2	.	.	PUNCT
ftr-368	866	1	see	see	AUX
ftr-368	866	2	also	also	ADV
ftr-368	866	3	tam	tam	VERB
ftr-368	866	4	200244019	200244019	NUM
ftr-368	866	5	(	(	PUNCT
ftr-368	866	6	nov	nov	PROPN
ftr-368	866	7	.	.	PROPN
ftr-368	866	8	1	1	NUM
ftr-368	866	9	,	,	PUNCT
ftr-368	866	10	2002	2002	NUM
ftr-368	866	11	)	)	PUNCT
ftr-368	866	12	;	;	PUNCT
ftr-368	866	13	brian	brian	PROPN
ftr-368	866	14	cornell	cornell	PROPN
ftr-368	866	15	et	et	PROPN
ftr-368	866	16	.	.	PUNCT
ftr-368	867	1	al	al	PROPN
ftr-368	867	2	.	.	PROPN
ftr-368	867	3	,	,	PUNCT
ftr-368	867	4	media	medium	NOUN
ftr-368	867	5	rights	right	NOUN
ftr-368	867	6	coincident	coincident	ADJ
ftr-368	867	7	to	to	ADP
ftr-368	867	8	sports	sport	NOUN
ftr-368	867	9	franchise	franchise	NOUN
ftr-368	867	10	acquisition	acquisition	NOUN
ftr-368	867	11	are	be	AUX
ftr-368	867	12	not	not	PART
ftr-368	867	13	depreciable	depreciable	ADJ
ftr-368	867	14	,	,	PUNCT
ftr-368	867	15	96	96	NUM
ftr-368	867	16	j.	j.	PROPN
ftr-368	867	17	tax’n	tax’n	NUM
ftr-368	867	18	vol	vol	NOUN
ftr-368	867	19	.	.	PROPN
ftr-368	867	20	2	2	NUM
ftr-368	867	21	(	(	PUNCT
ftr-368	867	22	feb	feb	NOUN
ftr-368	867	23	.	.	PROPN
ftr-368	867	24	2002	2002	NUM
ftr-368	867	25	)	)	PUNCT
ftr-368	867	26	.	.	PUNCT
ftr-368	868	1	200	200	NUM
ftr-368	868	2	florida	florida	PROPN
ftr-368	868	3	tax	tax	NOUN
ftr-368	868	4	review	review	NOUN
ftr-368	868	5	[	[	X
ftr-368	868	6	vol	vol	NOUN
ftr-368	868	7	.	.	PUNCT
ftr-368	868	8	9:3	9:3	NUM
ftr-368	868	9	this	this	DET
ftr-368	868	10	treatment	treatment	NOUN
ftr-368	868	11	of	of	ADP
ftr-368	868	12	media	medium	NOUN
ftr-368	868	13	rights	right	NOUN
ftr-368	868	14	demonstrates	demonstrate	VERB
ftr-368	868	15	the	the	DET
ftr-368	868	16	breadth	breadth	NOUN
ftr-368	868	17	of	of	ADP
ftr-368	868	18	the	the	DET
ftr-368	868	19	sports	sport	NOUN
ftr-368	868	20	franchise	franchise	NOUN
ftr-368	868	21	exception	exception	NOUN
ftr-368	868	22	as	as	SCONJ
ftr-368	868	23	it	it	PRON
ftr-368	868	24	existed	exist	VERB
ftr-368	868	25	under	under	ADP
ftr-368	868	26	section	section	NOUN
ftr-368	868	27	197(e)(6	197(e)(6	NUM
ftr-368	868	28	)	)	PUNCT
ftr-368	868	29	as	as	ADV
ftr-368	868	30	originally	originally	ADV
ftr-368	868	31	enacted	enact	VERB
ftr-368	868	32	.	.	PUNCT
ftr-368	869	1	the	the	DET
ftr-368	869	2	language	language	NOUN
ftr-368	869	3	of	of	ADP
ftr-368	869	4	prior	prior	ADJ
ftr-368	869	5	section	section	NOUN
ftr-368	869	6	197(e)(6	197(e)(6	NUM
ftr-368	869	7	)	)	PUNCT
ftr-368	869	8	carved	carve	VERB
ftr-368	869	9	out	out	ADP
ftr-368	869	10	from	from	ADP
ftr-368	869	11	section	section	NOUN
ftr-368	869	12	197	197	NUM
ftr-368	869	13	treatment	treatment	NOUN
ftr-368	869	14	a	a	DET
ftr-368	869	15	“	"	PUNCT
ftr-368	869	16	franchise	franchise	NOUN
ftr-368	869	17	to	to	PART
ftr-368	869	18	engage	engage	VERB
ftr-368	869	19	in	in	ADP
ftr-368	869	20	professional	professional	ADJ
ftr-368	869	21	football	football	NOUN
ftr-368	869	22	,	,	PUNCT
ftr-368	869	23	basketball	basketball	NOUN
ftr-368	869	24	,	,	PUNCT
ftr-368	869	25	baseball	baseball	NOUN
ftr-368	869	26	or	or	CCONJ
ftr-368	869	27	other	other	ADJ
ftr-368	869	28	professional	professional	ADJ
ftr-368	869	29	sport	sport	NOUN
ftr-368	869	30	,	,	PUNCT
ftr-368	869	31	and	and	CCONJ
ftr-368	869	32	any	any	DET
ftr-368	869	33	item	item	NOUN
ftr-368	869	34	acquired	acquire	VERB
ftr-368	869	35	in	in	ADP
ftr-368	869	36	connection	connection	NOUN
ftr-368	869	37	with	with	ADP
ftr-368	869	38	such	such	DET
ftr-368	869	39	a	a	DET
ftr-368	869	40	franchise	franchise	NOUN
ftr-368	869	41	.	.	PUNCT
ftr-368	869	42	”	"	PUNCT
ftr-368	870	1	the	the	DET
ftr-368	870	2	service	service	NOUN
ftr-368	870	3	interpreted	interpret	VERB
ftr-368	870	4	the	the	DET
ftr-368	870	5	“	"	PUNCT
ftr-368	870	6	in	in	ADP
ftr-368	870	7	connection	connection	NOUN
ftr-368	870	8	with	with	ADP
ftr-368	870	9	”	"	PUNCT
ftr-368	870	10	language	language	NOUN
ftr-368	870	11	broadly	broadly	ADV
ftr-368	870	12	,	,	PUNCT
ftr-368	870	13	requiring	require	VERB
ftr-368	870	14	only	only	ADV
ftr-368	870	15	that	that	SCONJ
ftr-368	870	16	there	there	PRON
ftr-368	870	17	be	be	VERB
ftr-368	870	18	a	a	DET
ftr-368	870	19	nexus	nexus	NOUN
ftr-368	870	20	between	between	ADP
ftr-368	870	21	the	the	DET
ftr-368	870	22	acquired	acquire	VERB
ftr-368	870	23	intangible	intangible	ADJ
ftr-368	870	24	and	and	CCONJ
ftr-368	870	25	the	the	DET
ftr-368	870	26	franchise	franchise	NOUN
ftr-368	870	27	in	in	ADP
ftr-368	870	28	order	order	NOUN
ftr-368	870	29	for	for	ADP
ftr-368	870	30	section	section	NOUN
ftr-368	870	31	197(e)(6	197(e)(6	NUM
ftr-368	870	32	)	)	PUNCT
ftr-368	870	33	to	to	PART
ftr-368	870	34	apply	apply	VERB
ftr-368	870	35	.	.	PUNCT
ftr-368	871	1	taxpayers	taxpayer	NOUN
ftr-368	871	2	argued	argue	VERB
ftr-368	871	3	,	,	PUNCT
ftr-368	871	4	to	to	ADP
ftr-368	871	5	no	no	DET
ftr-368	871	6	avail	avail	NOUN
ftr-368	871	7	,	,	PUNCT
ftr-368	871	8	that	that	SCONJ
ftr-368	871	9	the	the	DET
ftr-368	871	10	exception	exception	NOUN
ftr-368	871	11	was	be	AUX
ftr-368	871	12	only	only	ADV
ftr-368	871	13	applicable	applicable	ADJ
ftr-368	871	14	to	to	ADP
ftr-368	871	15	intangibles	intangible	NOUN
ftr-368	871	16	that	that	PRON
ftr-368	871	17	were	be	AUX
ftr-368	871	18	acquired	acquire	VERB
ftr-368	871	19	concurrently	concurrently	ADV
ftr-368	871	20	with	with	ADP
ftr-368	871	21	a	a	DET
ftr-368	871	22	sports	sport	NOUN
ftr-368	871	23	franchise	franchise	NOUN
ftr-368	871	24	,	,	PUNCT
ftr-368	871	25	and	and	CCONJ
ftr-368	871	26	not	not	PART
ftr-368	871	27	to	to	PART
ftr-368	871	28	separate	separate	VERB
ftr-368	871	29	rights	right	NOUN
ftr-368	871	30	that	that	PRON
ftr-368	871	31	existed	exist	VERB
ftr-368	871	32	between	between	ADP
ftr-368	871	33	the	the	DET
ftr-368	871	34	seller	seller	NOUN
ftr-368	871	35	and	and	CCONJ
ftr-368	871	36	a	a	DET
ftr-368	871	37	third	third	ADJ
ftr-368	871	38	party	party	NOUN
ftr-368	871	39	(	(	PUNCT
ftr-368	871	40	e.g.	e.g.	ADV
ftr-368	871	41	,	,	PUNCT
ftr-368	871	42	a	a	DET
ftr-368	871	43	broadcast	broadcast	NOUN
ftr-368	871	44	network).137	network).137	NOUN
ftr-368	871	45	because	because	SCONJ
ftr-368	871	46	sports	sport	NOUN
ftr-368	871	47	teams	team	NOUN
ftr-368	871	48	were	be	AUX
ftr-368	871	49	exempted	exempt	VERB
ftr-368	871	50	from	from	ADP
ftr-368	871	51	section	section	NOUN
ftr-368	871	52	197	197	NUM
ftr-368	871	53	treatment	treatment	NOUN
ftr-368	871	54	,	,	PUNCT
ftr-368	871	55	the	the	DET
ftr-368	871	56	process	process	NOUN
ftr-368	871	57	of	of	ADP
ftr-368	871	58	structuring	structure	VERB
ftr-368	871	59	franchise	franchise	NOUN
ftr-368	871	60	acquisitions	acquisition	NOUN
ftr-368	871	61	continued	continue	VERB
ftr-368	871	62	to	to	PART
ftr-368	871	63	grow	grow	VERB
ftr-368	871	64	more	more	ADV
ftr-368	871	65	complex	complex	ADJ
ftr-368	871	66	and	and	CCONJ
ftr-368	871	67	less	less	ADV
ftr-368	871	68	certain	certain	ADJ
ftr-368	871	69	throughout	throughout	ADP
ftr-368	871	70	the	the	DET
ftr-368	871	71	1990s	1990	NOUN
ftr-368	871	72	and	and	CCONJ
ftr-368	871	73	early	early	ADJ
ftr-368	871	74	2000s	2000s	NUM
ftr-368	871	75	.	.	PUNCT
ftr-368	872	1	the	the	DET
ftr-368	872	2	strain	strain	NOUN
ftr-368	872	3	on	on	ADP
ftr-368	872	4	irs	irs	PROPN
ftr-368	872	5	and	and	CCONJ
ftr-368	872	6	taxpayer	taxpayer	NOUN
ftr-368	872	7	resources	resource	NOUN
ftr-368	872	8	reached	reach	VERB
ftr-368	872	9	something	something	PRON
ftr-368	872	10	of	of	ADP
ftr-368	872	11	a	a	DET
ftr-368	872	12	crescendo	crescendo	NOUN
ftr-368	872	13	in	in	ADP
ftr-368	872	14	2003	2003	NUM
ftr-368	872	15	,	,	PUNCT
ftr-368	872	16	when	when	SCONJ
ftr-368	872	17	the	the	DET
ftr-368	872	18	irs	irs	PROPN
ftr-368	872	19	issued	issue	VERB
ftr-368	872	20	a	a	DET
ftr-368	872	21	directive	directive	NOUN
ftr-368	872	22	to	to	ADP
ftr-368	872	23	its	its	PRON
ftr-368	872	24	examiners	examiner	NOUN
ftr-368	872	25	spelling	spell	VERB
ftr-368	872	26	out	out	ADP
ftr-368	872	27	certain	certain	ADJ
ftr-368	872	28	compliance	compliance	NOUN
ftr-368	872	29	tools	tool	NOUN
ftr-368	872	30	to	to	PART
ftr-368	872	31	be	be	AUX
ftr-368	872	32	deployed	deploy	VERB
ftr-368	872	33	in	in	ADP
ftr-368	872	34	evaluating	evaluate	VERB
ftr-368	872	35	sports	sport	NOUN
ftr-368	872	36	franchise	franchise	NOUN
ftr-368	872	37	acquisitions	acquisition	NOUN
ftr-368	872	38	.	.	PUNCT
ftr-368	873	1	as	as	SCONJ
ftr-368	873	2	the	the	DET
ftr-368	873	3	allocation	allocation	NOUN
ftr-368	873	4	between	between	ADP
ftr-368	873	5	amortizable	amortizable	ADJ
ftr-368	873	6	player	player	NOUN
ftr-368	873	7	contracts	contract	NOUN
ftr-368	873	8	and	and	CCONJ
ftr-368	873	9	non	non	ADJ
ftr-368	873	10	-	-	ADJ
ftr-368	873	11	amortizable	amortizable	ADJ
ftr-368	873	12	league	league	NOUN
ftr-368	873	13	membership	membership	NOUN
ftr-368	873	14	rights	right	NOUN
ftr-368	873	15	was	be	AUX
ftr-368	873	16	highly	highly	ADV
ftr-368	873	17	disputed	dispute	VERB
ftr-368	873	18	in	in	ADP
ftr-368	873	19	nearly	nearly	ADV
ftr-368	873	20	every	every	PRON
ftr-368	873	21	irs	irs	PROPN
ftr-368	873	22	examination	examination	NOUN
ftr-368	873	23	,	,	PUNCT
ftr-368	873	24	the	the	DET
ftr-368	873	25	directive	directive	NOUN
ftr-368	873	26	had	have	VERB
ftr-368	873	27	a	a	DET
ftr-368	873	28	stated	state	VERB
ftr-368	873	29	goal	goal	NOUN
ftr-368	873	30	of	of	ADP
ftr-368	873	31	enabling	enable	VERB
ftr-368	873	32	agents	agent	NOUN
ftr-368	873	33	to	to	PART
ftr-368	873	34	“	"	PUNCT
ftr-368	873	35	resolve	resolve	VERB
ftr-368	873	36	acquisition	acquisition	NOUN
ftr-368	873	37	issues	issue	NOUN
ftr-368	873	38	…	…	PUNCT
ftr-368	873	39	in	in	ADP
ftr-368	873	40	a	a	DET
ftr-368	873	41	more	more	ADV
ftr-368	873	42	focused	focused	ADJ
ftr-368	873	43	and	and	CCONJ
ftr-368	873	44	expedited	expedite	VERB
ftr-368	873	45	manner	manner	NOUN
ftr-368	873	46	.	.	PUNCT
ftr-368	874	1	”138	”138	PROPN
ftr-368	875	1	the	the	DET
ftr-368	875	2	published	publish	VERB
ftr-368	875	3	“	"	PUNCT
ftr-368	875	4	compliance	compliance	NOUN
ftr-368	875	5	measure	measure	NOUN
ftr-368	875	6	”	"	PUNCT
ftr-368	875	7	instructed	instruct	VERB
ftr-368	875	8	agents	agent	NOUN
ftr-368	875	9	not	not	PART
ftr-368	875	10	to	to	PART
ftr-368	875	11	adjust	adjust	VERB
ftr-368	875	12	claimed	claim	VERB
ftr-368	875	13	amortization	amortization	NOUN
ftr-368	875	14	deductions	deduction	NOUN
ftr-368	875	15	arising	arise	VERB
ftr-368	875	16	out	out	ADP
ftr-368	875	17	of	of	ADP
ftr-368	875	18	a	a	DET
ftr-368	875	19	sports	sport	NOUN
ftr-368	875	20	franchise	franchise	NOUN
ftr-368	875	21	acquisition	acquisition	NOUN
ftr-368	875	22	if	if	SCONJ
ftr-368	875	23	the	the	DET
ftr-368	875	24	present	present	ADJ
ftr-368	875	25	value	value	NOUN
ftr-368	875	26	of	of	ADP
ftr-368	875	27	such	such	ADJ
ftr-368	875	28	deductions	deduction	NOUN
ftr-368	875	29	(	(	PUNCT
ftr-368	875	30	not	not	PART
ftr-368	875	31	including	include	VERB
ftr-368	875	32	claimed	claim	VERB
ftr-368	875	33	media	medium	NOUN
ftr-368	875	34	rights	right	NOUN
ftr-368	875	35	deductions	deduction	NOUN
ftr-368	875	36	,	,	PUNCT
ftr-368	875	37	which	which	PRON
ftr-368	875	38	are	be	AUX
ftr-368	875	39	categorically	categorically	ADV
ftr-368	875	40	disallowed	disallow	VERB
ftr-368	875	41	)	)	PUNCT
ftr-368	875	42	did	do	AUX
ftr-368	875	43	not	not	PART
ftr-368	875	44	exceed	exceed	VERB
ftr-368	875	45	60	60	NUM
ftr-368	875	46	%	%	NOUN
ftr-368	875	47	of	of	ADP
ftr-368	875	48	the	the	DET
ftr-368	875	49	purchase	purchase	NOUN
ftr-368	875	50	price	price	NOUN
ftr-368	875	51	allocable	allocable	ADJ
ftr-368	875	52	to	to	ADP
ftr-368	875	53	all	all	DET
ftr-368	875	54	acquired	acquire	VERB
ftr-368	875	55	intangibles	intangible	NOUN
ftr-368	875	56	,	,	PUNCT
ftr-368	875	57	using	use	VERB
ftr-368	875	58	a	a	DET
ftr-368	875	59	5.5	5.5	NUM
ftr-368	875	60	%	%	NOUN
ftr-368	875	61	discount	discount	NOUN
ftr-368	875	62	rate.139	rate.139	NOUN
ftr-368	875	63	for	for	ADP
ftr-368	875	64	example	example	NOUN
ftr-368	875	65	,	,	PUNCT
ftr-368	875	66	a	a	DET
ftr-368	875	67	taxpayer	taxpayer	NOUN
ftr-368	875	68	acquires	acquire	VERB
ftr-368	875	69	a	a	DET
ftr-368	875	70	sports	sport	NOUN
ftr-368	875	71	franchise	franchise	NOUN
ftr-368	875	72	for	for	ADP
ftr-368	875	73	$	$	SYM
ftr-368	875	74	200	200	NUM
ftr-368	875	75	million	million	NUM
ftr-368	875	76	and	and	CCONJ
ftr-368	875	77	allocates	allocate	VERB
ftr-368	875	78	$	$	SYM
ftr-368	875	79	20	20	NUM
ftr-368	875	80	million	million	NUM
ftr-368	875	81	to	to	ADP
ftr-368	875	82	hard	hard	ADJ
ftr-368	875	83	assets	asset	NOUN
ftr-368	875	84	.	.	PUNCT
ftr-368	876	1	of	of	ADP
ftr-368	876	2	the	the	DET
ftr-368	876	3	$	$	SYM
ftr-368	876	4	180	180	NUM
ftr-368	876	5	million	million	NUM
ftr-368	876	6	allocated	allocate	VERB
ftr-368	876	7	to	to	ADP
ftr-368	876	8	137	137	NUM
ftr-368	876	9	.	.	PUNCT
ftr-368	877	1	tam	tam	PROPN
ftr-368	877	2	200244019	200244019	NUM
ftr-368	877	3	,	,	PUNCT
ftr-368	877	4	supra	supra	PROPN
ftr-368	877	5	note	note	NOUN
ftr-368	877	6	136	136	NUM
ftr-368	877	7	.	.	PUNCT
ftr-368	878	1	138	138	NUM
ftr-368	878	2	.	.	PUNCT
ftr-368	878	3	2003	2003	NUM
ftr-368	878	4	tnt	tnt	PROPN
ftr-368	878	5	221	221	NUM
ftr-368	878	6	-	-	SYM
ftr-368	878	7	37	37	NUM
ftr-368	878	8	(	(	PUNCT
ftr-368	878	9	oct	oct	PROPN
ftr-368	878	10	.	.	PROPN
ftr-368	878	11	24	24	NUM
ftr-368	878	12	,	,	PUNCT
ftr-368	878	13	2003	2003	NUM
ftr-368	878	14	)	)	PUNCT
ftr-368	878	15	.	.	PUNCT
ftr-368	879	1	139	139	NUM
ftr-368	879	2	.	.	PUNCT
ftr-368	880	1	in	in	ADP
ftr-368	880	2	a	a	DET
ftr-368	880	3	simultaneously	simultaneously	ADV
ftr-368	880	4	issued	issue	VERB
ftr-368	880	5	field	field	NOUN
ftr-368	880	6	directive	directive	NOUN
ftr-368	880	7	,	,	PUNCT
ftr-368	880	8	the	the	DET
ftr-368	880	9	service	service	NOUN
ftr-368	880	10	advised	advise	VERB
ftr-368	880	11	agents	agent	NOUN
ftr-368	880	12	to	to	PART
ftr-368	880	13	expect	expect	VERB
ftr-368	880	14	taxpayers	taxpayer	NOUN
ftr-368	880	15	to	to	PART
ftr-368	880	16	claim	claim	VERB
ftr-368	880	17	useful	useful	ADJ
ftr-368	880	18	lives	life	NOUN
ftr-368	880	19	of	of	ADP
ftr-368	880	20	between	between	ADP
ftr-368	880	21	four	four	NUM
ftr-368	880	22	and	and	CCONJ
ftr-368	880	23	five	five	NUM
ftr-368	880	24	years	year	NOUN
ftr-368	880	25	on	on	ADP
ftr-368	880	26	the	the	DET
ftr-368	880	27	player	player	NOUN
ftr-368	880	28	contracts	contract	NOUN
ftr-368	880	29	and	and	CCONJ
ftr-368	880	30	to	to	PART
ftr-368	880	31	allocate	allocate	VERB
ftr-368	880	32	approximately	approximately	ADV
ftr-368	880	33	55	55	NUM
ftr-368	880	34	%	%	NOUN
ftr-368	880	35	of	of	ADP
ftr-368	880	36	the	the	DET
ftr-368	880	37	franchise	franchise	NOUN
ftr-368	880	38	purchase	purchase	NOUN
ftr-368	880	39	price	price	NOUN
ftr-368	880	40	to	to	ADP
ftr-368	880	41	the	the	DET
ftr-368	880	42	contracts	contract	NOUN
ftr-368	880	43	.	.	PUNCT
ftr-368	881	1	it	it	PRON
ftr-368	881	2	also	also	ADV
ftr-368	881	3	described	describe	VERB
ftr-368	881	4	the	the	DET
ftr-368	881	5	way	way	NOUN
ftr-368	881	6	in	in	ADP
ftr-368	881	7	which	which	PRON
ftr-368	881	8	asset	asset	NOUN
ftr-368	881	9	bases	basis	NOUN
ftr-368	881	10	are	be	AUX
ftr-368	881	11	adjusted	adjust	VERB
ftr-368	881	12	in	in	ADP
ftr-368	881	13	the	the	DET
ftr-368	881	14	event	event	NOUN
ftr-368	881	15	a	a	DET
ftr-368	881	16	taxpayer	taxpayer	NOUN
ftr-368	881	17	’s	’s	PART
ftr-368	881	18	claimed	claim	VERB
ftr-368	881	19	amortization	amortization	NOUN
ftr-368	881	20	exceeds	exceed	VERB
ftr-368	881	21	the	the	DET
ftr-368	881	22	60	60	NUM
ftr-368	881	23	%	%	NOUN
ftr-368	881	24	threshhold	threshhold	NOUN
ftr-368	881	25	.	.	PUNCT
ftr-368	882	1	essentially	essentially	ADV
ftr-368	882	2	,	,	PUNCT
ftr-368	882	3	when	when	SCONJ
ftr-368	882	4	the	the	DET
ftr-368	882	5	present	present	ADJ
ftr-368	882	6	value	value	NOUN
ftr-368	882	7	of	of	ADP
ftr-368	882	8	the	the	DET
ftr-368	882	9	scheduled	schedule	VERB
ftr-368	882	10	amortization	amortization	NOUN
ftr-368	882	11	deductions	deduction	NOUN
ftr-368	882	12	exceeded	exceed	VERB
ftr-368	882	13	60	60	NUM
ftr-368	882	14	%	%	NOUN
ftr-368	882	15	of	of	ADP
ftr-368	882	16	the	the	DET
ftr-368	882	17	amount	amount	NOUN
ftr-368	882	18	allocated	allocate	VERB
ftr-368	882	19	to	to	ADP
ftr-368	882	20	all	all	DET
ftr-368	882	21	acquired	acquire	VERB
ftr-368	882	22	intangible	intangible	ADJ
ftr-368	882	23	assets	asset	NOUN
ftr-368	882	24	,	,	PUNCT
ftr-368	882	25	the	the	DET
ftr-368	882	26	basis	basis	NOUN
ftr-368	882	27	of	of	ADP
ftr-368	882	28	the	the	DET
ftr-368	882	29	amortizable	amortizable	ADJ
ftr-368	882	30	intangibles	intangible	NOUN
ftr-368	882	31	is	be	AUX
ftr-368	882	32	stepped	step	VERB
ftr-368	882	33	down	down	ADV
ftr-368	882	34	until	until	SCONJ
ftr-368	882	35	60	60	NUM
ftr-368	882	36	%	%	NOUN
ftr-368	882	37	is	be	AUX
ftr-368	882	38	reached	reach	VERB
ftr-368	882	39	,	,	PUNCT
ftr-368	882	40	and	and	CCONJ
ftr-368	882	41	the	the	DET
ftr-368	882	42	reduction	reduction	NOUN
ftr-368	882	43	in	in	ADP
ftr-368	882	44	basis	basis	NOUN
ftr-368	882	45	is	be	AUX
ftr-368	882	46	re	re	VERB
ftr-368	882	47	-	-	VERB
ftr-368	882	48	allocated	allocate	VERB
ftr-368	882	49	pro	pro	ADJ
ftr-368	882	50	-	-	ADJ
ftr-368	882	51	rata	rata	ADJ
ftr-368	882	52	to	to	PART
ftr-368	882	53	acquired	acquire	VERB
ftr-368	882	54	nonamortizable	nonamortizable	ADJ
ftr-368	882	55	intangibles	intangible	NOUN
ftr-368	882	56	such	such	ADJ
ftr-368	882	57	as	as	ADP
ftr-368	882	58	franchise	franchise	NOUN
ftr-368	882	59	or	or	CCONJ
ftr-368	882	60	media	medium	NOUN
ftr-368	882	61	rights	right	NOUN
ftr-368	882	62	.	.	PUNCT
ftr-368	883	1	the	the	DET
ftr-368	883	2	basis	basis	NOUN
ftr-368	883	3	reallocation	reallocation	NOUN
ftr-368	883	4	procedure	procedure	NOUN
ftr-368	883	5	contemplated	contemplate	VERB
ftr-368	883	6	by	by	ADP
ftr-368	883	7	this	this	DET
ftr-368	883	8	field	field	NOUN
ftr-368	883	9	directive	directive	NOUN
ftr-368	883	10	is	be	AUX
ftr-368	883	11	emblematic	emblematic	ADJ
ftr-368	883	12	of	of	ADP
ftr-368	883	13	the	the	DET
ftr-368	883	14	time	time	NOUN
ftr-368	883	15	consuming	consume	VERB
ftr-368	883	16	nature	nature	NOUN
ftr-368	883	17	of	of	ADP
ftr-368	883	18	the	the	DET
ftr-368	883	19	disputes	dispute	NOUN
ftr-368	883	20	that	that	PRON
ftr-368	883	21	arose	arise	VERB
ftr-368	883	22	prior	prior	ADV
ftr-368	883	23	to	to	ADP
ftr-368	883	24	2004	2004	NUM
ftr-368	883	25	on	on	ADP
ftr-368	883	26	audit	audit	NOUN
ftr-368	883	27	of	of	ADP
ftr-368	883	28	sports	sport	NOUN
ftr-368	883	29	franchise	franchise	NOUN
ftr-368	883	30	acquisitions	acquisition	NOUN
ftr-368	883	31	,	,	PUNCT
ftr-368	883	32	and	and	CCONJ
ftr-368	883	33	no	no	PRON
ftr-368	883	34	doubt	doubt	ADV
ftr-368	883	35	contributed	contribute	VERB
ftr-368	883	36	to	to	ADP
ftr-368	883	37	the	the	DET
ftr-368	883	38	changes	change	NOUN
ftr-368	883	39	wrought	work	VERB
ftr-368	883	40	by	by	ADP
ftr-368	883	41	the	the	DET
ftr-368	883	42	jobs	job	NOUN
ftr-368	883	43	act	act	PROPN
ftr-368	883	44	.	.	PUNCT
ftr-368	884	1	see	see	VERB
ftr-368	884	2	2003	2003	NUM
ftr-368	884	3	tnt	tnt	PROPN
ftr-368	884	4	221	221	NUM
ftr-368	884	5	-	-	SYM
ftr-368	884	6	38	38	NUM
ftr-368	884	7	at	at	ADP
ftr-368	884	8	¶¶	¶¶	PROPN
ftr-368	884	9	5	5	NUM
ftr-368	884	10	,	,	PUNCT
ftr-368	884	11	6	6	NUM
ftr-368	884	12	,	,	PUNCT
ftr-368	884	13	17	17	NUM
ftr-368	884	14	(	(	PUNCT
ftr-368	884	15	oct	oct	PROPN
ftr-368	884	16	.	.	PROPN
ftr-368	884	17	24	24	NUM
ftr-368	884	18	,	,	PUNCT
ftr-368	884	19	2003	2003	NUM
ftr-368	884	20	)	)	PUNCT
ftr-368	884	21	.	.	PUNCT
ftr-368	885	1	2008	2008	NUM
ftr-368	885	2	]	]	PUNCT
ftr-368	886	1	taxing	tax	VERB
ftr-368	886	2	the	the	DET
ftr-368	886	3	business	business	NOUN
ftr-368	886	4	of	of	ADP
ftr-368	886	5	sports	sport	NOUN
ftr-368	886	6	201	201	NUM
ftr-368	886	7	intangibles	intangible	NOUN
ftr-368	886	8	,	,	PUNCT
ftr-368	886	9	$	$	SYM
ftr-368	886	10	38	38	NUM
ftr-368	886	11	million	million	NUM
ftr-368	886	12	is	be	AUX
ftr-368	886	13	allocated	allocate	VERB
ftr-368	886	14	to	to	ADP
ftr-368	886	15	nonamortizable	nonamortizable	ADJ
ftr-368	886	16	assets	asset	NOUN
ftr-368	886	17	such	such	ADJ
ftr-368	886	18	as	as	ADP
ftr-368	886	19	future	future	ADJ
ftr-368	886	20	media	medium	NOUN
ftr-368	886	21	rights	right	NOUN
ftr-368	886	22	and	and	CCONJ
ftr-368	886	23	the	the	DET
ftr-368	886	24	league	league	NOUN
ftr-368	886	25	franchise	franchise	NOUN
ftr-368	886	26	itself	itself	PRON
ftr-368	886	27	.	.	PUNCT
ftr-368	887	1	of	of	ADP
ftr-368	887	2	the	the	DET
ftr-368	887	3	$	$	SYM
ftr-368	887	4	142	142	NUM
ftr-368	887	5	million	million	NUM
ftr-368	887	6	remaining	remain	VERB
ftr-368	887	7	,	,	PUNCT
ftr-368	887	8	the	the	DET
ftr-368	887	9	taxpayer	taxpayer	NOUN
ftr-368	887	10	allocates	allocate	VERB
ftr-368	887	11	$	$	SYM
ftr-368	887	12	15	15	NUM
ftr-368	887	13	million	million	NUM
ftr-368	887	14	to	to	ADP
ftr-368	887	15	current	current	ADJ
ftr-368	887	16	media	medium	NOUN
ftr-368	887	17	rights	right	NOUN
ftr-368	887	18	,	,	PUNCT
ftr-368	887	19	$	$	SYM
ftr-368	887	20	115	115	NUM
ftr-368	887	21	million	million	NUM
ftr-368	887	22	to	to	ADP
ftr-368	887	23	player	player	NOUN
ftr-368	887	24	contracts	contract	NOUN
ftr-368	887	25	and	and	CCONJ
ftr-368	887	26	$	$	SYM
ftr-368	887	27	12	12	NUM
ftr-368	887	28	million	million	NUM
ftr-368	887	29	to	to	ADP
ftr-368	887	30	various	various	ADJ
ftr-368	887	31	other	other	ADJ
ftr-368	887	32	amortizable	amortizable	ADJ
ftr-368	887	33	assets	asset	NOUN
ftr-368	887	34	such	such	ADJ
ftr-368	887	35	as	as	ADP
ftr-368	887	36	sponsorship	sponsorship	NOUN
ftr-368	887	37	agreements	agreement	NOUN
ftr-368	887	38	and	and	CCONJ
ftr-368	887	39	luxury	luxury	NOUN
ftr-368	887	40	suite	suite	NOUN
ftr-368	887	41	contracts	contract	NOUN
ftr-368	887	42	.	.	PUNCT
ftr-368	888	1	under	under	ADP
ftr-368	888	2	the	the	DET
ftr-368	888	3	compliance	compliance	NOUN
ftr-368	888	4	measure	measure	NOUN
ftr-368	888	5	,	,	PUNCT
ftr-368	888	6	the	the	DET
ftr-368	888	7	first	first	ADJ
ftr-368	888	8	action	action	NOUN
ftr-368	888	9	taken	take	VERB
ftr-368	888	10	is	be	AUX
ftr-368	888	11	to	to	PART
ftr-368	888	12	disallow	disallow	VERB
ftr-368	888	13	(	(	PUNCT
ftr-368	888	14	for	for	ADP
ftr-368	888	15	purposes	purpose	NOUN
ftr-368	888	16	of	of	ADP
ftr-368	888	17	the	the	DET
ftr-368	888	18	compliance	compliance	NOUN
ftr-368	888	19	measure	measure	NOUN
ftr-368	888	20	)	)	PUNCT
ftr-368	888	21	any	any	DET
ftr-368	888	22	amortization	amortization	NOUN
ftr-368	888	23	relating	relate	VERB
ftr-368	888	24	to	to	ADP
ftr-368	888	25	the	the	DET
ftr-368	888	26	$	$	SYM
ftr-368	888	27	15	15	NUM
ftr-368	888	28	million	million	NUM
ftr-368	888	29	allocation	allocation	NOUN
ftr-368	888	30	to	to	ADP
ftr-368	888	31	media	medium	NOUN
ftr-368	888	32	rights	right	NOUN
ftr-368	888	33	,	,	PUNCT
ftr-368	888	34	since	since	SCONJ
ftr-368	888	35	these	these	DET
ftr-368	888	36	rights	right	NOUN
ftr-368	888	37	were	be	AUX
ftr-368	888	38	not	not	PART
ftr-368	888	39	amortizable	amortizable	ADJ
ftr-368	888	40	under	under	ADP
ftr-368	888	41	well	well	ADV
ftr-368	888	42	established	establish	VERB
ftr-368	888	43	principles	principle	NOUN
ftr-368	888	44	.	.	PUNCT
ftr-368	889	1	then	then	ADV
ftr-368	889	2	,	,	PUNCT
ftr-368	889	3	the	the	DET
ftr-368	889	4	present	present	ADJ
ftr-368	889	5	value	value	NOUN
ftr-368	889	6	of	of	ADP
ftr-368	889	7	the	the	DET
ftr-368	889	8	future	future	ADJ
ftr-368	889	9	deductions	deduction	NOUN
ftr-368	889	10	on	on	ADP
ftr-368	889	11	the	the	DET
ftr-368	889	12	$	$	SYM
ftr-368	889	13	127	127	NUM
ftr-368	889	14	million	million	NUM
ftr-368	889	15	allocated	allocate	VERB
ftr-368	889	16	to	to	PART
ftr-368	889	17	amortizable	amortizable	VERB
ftr-368	889	18	intangible	intangible	ADJ
ftr-368	889	19	assets	asset	NOUN
ftr-368	889	20	is	be	AUX
ftr-368	889	21	computed	compute	VERB
ftr-368	889	22	,	,	PUNCT
ftr-368	889	23	based	base	VERB
ftr-368	889	24	on	on	ADP
ftr-368	889	25	the	the	DET
ftr-368	889	26	useful	useful	ADJ
ftr-368	889	27	lives	life	NOUN
ftr-368	889	28	of	of	ADP
ftr-368	889	29	the	the	DET
ftr-368	889	30	assets	asset	NOUN
ftr-368	889	31	.	.	PUNCT
ftr-368	890	1	the	the	DET
ftr-368	890	2	present	present	ADJ
ftr-368	890	3	value	value	NOUN
ftr-368	890	4	is	be	AUX
ftr-368	890	5	$	$	SYM
ftr-368	890	6	112,558,000,140	112,558,000,140	NUM
ftr-368	890	7	which	which	PRON
ftr-368	890	8	is	be	AUX
ftr-368	890	9	62.31	62.31	NUM
ftr-368	890	10	%	%	NOUN
ftr-368	890	11	of	of	ADP
ftr-368	890	12	the	the	DET
ftr-368	890	13	$	$	SYM
ftr-368	890	14	180	180	NUM
ftr-368	890	15	million	million	NUM
ftr-368	890	16	that	that	PRON
ftr-368	890	17	was	be	AUX
ftr-368	890	18	allocated	allocate	VERB
ftr-368	890	19	initially	initially	ADV
ftr-368	890	20	to	to	ADP
ftr-368	890	21	all	all	DET
ftr-368	890	22	acquired	acquire	VERB
ftr-368	890	23	intangibles	intangible	NOUN
ftr-368	890	24	.	.	PUNCT
ftr-368	891	1	because	because	SCONJ
ftr-368	891	2	this	this	DET
ftr-368	891	3	number	number	NOUN
ftr-368	891	4	exceeds	exceed	VERB
ftr-368	891	5	the	the	DET
ftr-368	891	6	60	60	NUM
ftr-368	891	7	%	%	NOUN
ftr-368	891	8	threshold	threshold	NOUN
ftr-368	891	9	,	,	PUNCT
ftr-368	891	10	the	the	DET
ftr-368	891	11	agent	agent	NOUN
ftr-368	891	12	must	must	AUX
ftr-368	891	13	impose	impose	VERB
ftr-368	891	14	a	a	DET
ftr-368	891	15	downward	downward	ADJ
ftr-368	891	16	adjustment	adjustment	NOUN
ftr-368	891	17	to	to	ADP
ftr-368	891	18	the	the	DET
ftr-368	891	19	$	$	SYM
ftr-368	891	20	127	127	NUM
ftr-368	891	21	million	million	NUM
ftr-368	891	22	of	of	ADP
ftr-368	891	23	amortizable	amortizable	ADJ
ftr-368	891	24	intangibles	intangible	NOUN
ftr-368	891	25	.	.	PUNCT
ftr-368	892	1	since	since	SCONJ
ftr-368	892	2	the	the	DET
ftr-368	892	3	present	present	ADJ
ftr-368	892	4	value	value	NOUN
ftr-368	892	5	exceeded	exceed	VERB
ftr-368	892	6	the	the	DET
ftr-368	892	7	threshold	threshold	NOUN
ftr-368	892	8	by	by	ADP
ftr-368	892	9	3.85	3.85	NUM
ftr-368	892	10	%	%	NOUN
ftr-368	892	11	(	(	PUNCT
ftr-368	892	12	i.e.	i.e.	X
ftr-368	892	13	,	,	PUNCT
ftr-368	892	14	2.31	2.31	NUM
ftr-368	892	15	percentage	percentage	NOUN
ftr-368	892	16	points	point	NOUN
ftr-368	892	17	above	above	ADP
ftr-368	892	18	60	60	NUM
ftr-368	892	19	%	%	NOUN
ftr-368	892	20	)	)	PUNCT
ftr-368	892	21	,	,	PUNCT
ftr-368	892	22	the	the	DET
ftr-368	892	23	basis	basis	NOUN
ftr-368	892	24	adjustment	adjustment	NOUN
ftr-368	892	25	must	must	AUX
ftr-368	892	26	be	be	AUX
ftr-368	892	27	3.85	3.85	NUM
ftr-368	892	28	%	%	NOUN
ftr-368	892	29	of	of	ADP
ftr-368	892	30	$	$	SYM
ftr-368	892	31	127	127	NUM
ftr-368	892	32	million	million	NUM
ftr-368	892	33	,	,	PUNCT
ftr-368	892	34	or	or	CCONJ
ftr-368	892	35	$	$	SYM
ftr-368	892	36	4,708,233	4,708,233	NUM
ftr-368	892	37	.	.	PUNCT
ftr-368	893	1	this	this	DET
ftr-368	893	2	amount	amount	NOUN
ftr-368	893	3	is	be	AUX
ftr-368	893	4	subtracted	subtract	VERB
ftr-368	893	5	from	from	ADP
ftr-368	893	6	the	the	DET
ftr-368	893	7	amount	amount	NOUN
ftr-368	893	8	initially	initially	ADV
ftr-368	893	9	allocated	allocate	VERB
ftr-368	893	10	to	to	ADP
ftr-368	893	11	amortizable	amortizable	ADJ
ftr-368	893	12	intangibles	intangible	NOUN
ftr-368	893	13	and	and	CCONJ
ftr-368	893	14	added	add	VERB
ftr-368	893	15	as	as	ADP
ftr-368	893	16	a	a	DET
ftr-368	893	17	basis	basis	NOUN
ftr-368	893	18	step	step	NOUN
ftr-368	893	19	-	-	PUNCT
ftr-368	893	20	up	up	NOUN
ftr-368	893	21	to	to	ADP
ftr-368	893	22	the	the	DET
ftr-368	893	23	amount	amount	NOUN
ftr-368	893	24	allocated	allocate	VERB
ftr-368	893	25	to	to	ADP
ftr-368	893	26	the	the	DET
ftr-368	893	27	nonamortizable	nonamortizable	ADJ
ftr-368	893	28	intangibles	intangible	NOUN
ftr-368	893	29	(	(	PUNCT
ftr-368	893	30	each	each	PRON
ftr-368	893	31	on	on	ADP
ftr-368	893	32	a	a	DET
ftr-368	893	33	pro	pro	ADJ
ftr-368	893	34	rata	rata	ADJ
ftr-368	893	35	basis).141	basis).141	PROPN
ftr-368	893	36	b.	b.	PROPN
ftr-368	893	37	sports	sport	NOUN
ftr-368	893	38	intangibles	intangible	NOUN
ftr-368	893	39	and	and	CCONJ
ftr-368	893	40	the	the	DET
ftr-368	893	41	american	american	ADJ
ftr-368	893	42	jobs	jobs	PROPN
ftr-368	893	43	creation	creation	PROPN
ftr-368	893	44	act	act	NOUN
ftr-368	893	45	of	of	ADP
ftr-368	893	46	2004	2004	NUM
ftr-368	893	47	fortunately	fortunately	ADV
ftr-368	893	48	,	,	PUNCT
ftr-368	893	49	the	the	DET
ftr-368	893	50	complex	complex	ADJ
ftr-368	893	51	standard	standard	NOUN
ftr-368	893	52	created	create	VERB
ftr-368	893	53	by	by	ADP
ftr-368	893	54	the	the	DET
ftr-368	893	55	compliance	compliance	NOUN
ftr-368	893	56	measure	measure	NOUN
ftr-368	893	57	was	be	AUX
ftr-368	893	58	short	short	ADJ
ftr-368	893	59	lived	live	VERB
ftr-368	893	60	,	,	PUNCT
ftr-368	893	61	as	as	SCONJ
ftr-368	893	62	congress	congress	PROPN
ftr-368	893	63	determined	determine	VERB
ftr-368	893	64	in	in	ADP
ftr-368	893	65	2004	2004	NUM
ftr-368	893	66	that	that	PRON
ftr-368	893	67	section	section	NOUN
ftr-368	893	68	197	197	NUM
ftr-368	893	69	treatment	treatment	NOUN
ftr-368	893	70	is	be	AUX
ftr-368	893	71	appropriate	appropriate	ADJ
ftr-368	893	72	for	for	ADP
ftr-368	893	73	all	all	DET
ftr-368	893	74	types	type	NOUN
ftr-368	893	75	of	of	ADP
ftr-368	893	76	businesses	business	NOUN
ftr-368	893	77	and	and	CCONJ
ftr-368	893	78	repealed	repeal	VERB
ftr-368	893	79	the	the	DET
ftr-368	893	80	section	section	NOUN
ftr-368	893	81	197(e)(6	197(e)(6	NUM
ftr-368	893	82	)	)	PUNCT
ftr-368	893	83	exception	exception	NOUN
ftr-368	893	84	for	for	ADP
ftr-368	893	85	property	property	NOUN
ftr-368	893	86	acquired	acquire	VERB
ftr-368	893	87	after	after	ADP
ftr-368	893	88	october	october	PROPN
ftr-368	893	89	22	22	NUM
ftr-368	893	90	,	,	PUNCT
ftr-368	893	91	2004.142	2004.142	PROPN
ftr-368	893	92	thus	thus	ADV
ftr-368	893	93	,	,	PUNCT
ftr-368	893	94	the	the	DET
ftr-368	893	95	15	15	NUM
ftr-368	893	96	-	-	PUNCT
ftr-368	893	97	year	year	NOUN
ftr-368	893	98	recovery	recovery	NOUN
ftr-368	893	99	period	period	NOUN
ftr-368	893	100	applicable	applicable	ADJ
ftr-368	893	101	to	to	ADP
ftr-368	893	102	section	section	NOUN
ftr-368	893	103	197	197	NUM
ftr-368	893	104	intangibles	intangible	NOUN
ftr-368	893	105	now	now	ADV
ftr-368	893	106	extends	extend	VERB
ftr-368	893	107	to	to	ADP
ftr-368	893	108	professional	professional	ADJ
ftr-368	893	109	sports	sport	NOUN
ftr-368	893	110	franchises	franchise	NOUN
ftr-368	893	111	as	as	ADV
ftr-368	893	112	well	well	ADV
ftr-368	893	113	as	as	ADP
ftr-368	893	114	any	any	DET
ftr-368	893	115	other	other	ADJ
ftr-368	893	116	intangible	intangible	ADJ
ftr-368	893	117	assets	asset	NOUN
ftr-368	893	118	acquired	acquire	VERB
ftr-368	893	119	in	in	ADP
ftr-368	893	120	connection	connection	NOUN
ftr-368	893	121	with	with	ADP
ftr-368	893	122	the	the	DET
ftr-368	893	123	franchise	franchise	NOUN
ftr-368	893	124	.	.	PUNCT
ftr-368	894	1	the	the	DET
ftr-368	894	2	house	house	PROPN
ftr-368	894	3	committee	committee	PROPN
ftr-368	894	4	report	report	NOUN
ftr-368	894	5	to	to	ADP
ftr-368	894	6	section	section	NOUN
ftr-368	894	7	886	886	NUM
ftr-368	894	8	of	of	ADP
ftr-368	894	9	the	the	DET
ftr-368	894	10	jobs	job	NOUN
ftr-368	894	11	act	act	VERB
ftr-368	894	12	states	state	VERB
ftr-368	894	13	that	that	SCONJ
ftr-368	894	14	“	"	PUNCT
ftr-368	894	15	the	the	DET
ftr-368	894	16	present	present	ADJ
ftr-368	894	17	-	-	PUNCT
ftr-368	894	18	law	law	NOUN
ftr-368	894	19	rules	rule	NOUN
ftr-368	894	20	for	for	ADP
ftr-368	894	21	acquisitions	acquisition	NOUN
ftr-368	894	22	of	of	ADP
ftr-368	894	23	sports	sport	NOUN
ftr-368	894	24	franchises	franchise	NOUN
ftr-368	894	25	do	do	AUX
ftr-368	894	26	not	not	PART
ftr-368	894	27	eliminate	eliminate	VERB
ftr-368	894	28	the	the	DET
ftr-368	894	29	potential	potential	NOUN
ftr-368	894	30	for	for	ADP
ftr-368	894	31	disputes	dispute	NOUN
ftr-368	894	32	,	,	PUNCT
ftr-368	894	33	because	because	SCONJ
ftr-368	894	34	they	they	PRON
ftr-368	894	35	address	address	VERB
ftr-368	894	36	only	only	ADV
ftr-368	894	37	player	player	NOUN
ftr-368	894	38	contracts	contract	NOUN
ftr-368	894	39	,	,	PUNCT
ftr-368	894	40	while	while	SCONJ
ftr-368	894	41	a	a	DET
ftr-368	894	42	sports	sport	NOUN
ftr-368	894	43	franchise	franchise	NOUN
ftr-368	894	44	acquisition	acquisition	NOUN
ftr-368	894	45	can	can	AUX
ftr-368	894	46	involve	involve	VERB
ftr-368	894	47	many	many	ADJ
ftr-368	894	48	intangibles	intangible	NOUN
ftr-368	894	49	other	other	ADJ
ftr-368	894	50	than	than	ADP
ftr-368	894	51	player	player	NOUN
ftr-368	894	52	contracts	contract	NOUN
ftr-368	894	53	.	.	PUNCT
ftr-368	894	54	.	.	PUNCT
ftr-368	894	55	.	.	PUNCT
ftr-368	895	1	[	[	X
ftr-368	895	2	t]he	t]he	X
ftr-368	895	3	committee	committee	NOUN
ftr-368	895	4	further	far	ADV
ftr-368	895	5	believes	believe	VERB
ftr-368	895	6	that	that	SCONJ
ftr-368	895	7	the	the	DET
ftr-368	895	8	section	section	NOUN
ftr-368	895	9	197	197	NUM
ftr-368	895	10	rules	rule	NOUN
ftr-368	895	11	should	should	AUX
ftr-368	895	12	apply	apply	VERB
ftr-368	895	13	to	to	ADP
ftr-368	895	14	all	all	DET
ftr-368	895	15	140	140	NUM
ftr-368	895	16	.	.	PUNCT
ftr-368	896	1	this	this	DET
ftr-368	896	2	present	present	ADJ
ftr-368	896	3	value	value	NOUN
ftr-368	896	4	is	be	AUX
ftr-368	896	5	computed	compute	VERB
ftr-368	896	6	using	use	VERB
ftr-368	896	7	a	a	DET
ftr-368	896	8	discount	discount	NOUN
ftr-368	896	9	rate	rate	NOUN
ftr-368	896	10	of	of	ADP
ftr-368	896	11	5.5	5.5	NUM
ftr-368	896	12	%	%	NOUN
ftr-368	896	13	and	and	CCONJ
ftr-368	896	14	the	the	DET
ftr-368	896	15	following	follow	VERB
ftr-368	896	16	useful	useful	ADJ
ftr-368	896	17	lives	life	NOUN
ftr-368	896	18	:	:	PUNCT
ftr-368	896	19	player	player	NOUN
ftr-368	896	20	contracts	contract	NOUN
ftr-368	896	21	–	–	PUNCT
ftr-368	896	22	3.29	3.29	NUM
ftr-368	896	23	years	year	NOUN
ftr-368	896	24	;	;	PUNCT
ftr-368	896	25	season	season	NOUN
ftr-368	896	26	ticket	ticket	NOUN
ftr-368	896	27	holder	holder	NOUN
ftr-368	896	28	list	list	NOUN
ftr-368	896	29	–	–	PUNCT
ftr-368	896	30	21	21	NUM
ftr-368	896	31	years	year	NOUN
ftr-368	896	32	;	;	PUNCT
ftr-368	896	33	concession	concession	NOUN
ftr-368	896	34	agreement	agreement	NOUN
ftr-368	896	35	–	–	PUNCT
ftr-368	896	36	5.5	5.5	NUM
ftr-368	896	37	years	year	NOUN
ftr-368	896	38	;	;	PUNCT
ftr-368	896	39	sponsorship	sponsorship	NOUN
ftr-368	896	40	agreements	agreement	NOUN
ftr-368	896	41	–	–	PUNCT
ftr-368	896	42	2.5	2.5	NUM
ftr-368	896	43	years	year	NOUN
ftr-368	896	44	;	;	PUNCT
ftr-368	896	45	luxury	luxury	NOUN
ftr-368	896	46	suite	suite	NOUN
ftr-368	896	47	contracts	contract	NOUN
ftr-368	896	48	–	–	PUNCT
ftr-368	896	49	2	2	NUM
ftr-368	896	50	years	year	NOUN
ftr-368	896	51	.	.	PUNCT
ftr-368	897	1	i	i	PRON
ftr-368	897	2	d.	d.	PROPN
ftr-368	897	3	at	at	ADP
ftr-368	897	4	example	example	NOUN
ftr-368	897	5	1	1	NUM
ftr-368	897	6	.	.	NOUN
ftr-368	897	7	141	141	NUM
ftr-368	897	8	.	.	PUNCT
ftr-368	898	1	i	i	PRON
ftr-368	898	2	d.	d.	PROPN
ftr-368	898	3	142	142	NUM
ftr-368	898	4	.	.	PUNCT
ftr-368	899	1	jobs	job	NOUN
ftr-368	899	2	act	act	PROPN
ftr-368	899	3	,	,	PUNCT
ftr-368	899	4	supra	supra	PROPN
ftr-368	899	5	note	note	PROPN
ftr-368	899	6	100	100	NUM
ftr-368	899	7	,	,	PUNCT
ftr-368	899	8	§	§	PROPN
ftr-368	899	9	886	886	NUM
ftr-368	899	10	.	.	PUNCT
ftr-368	900	1	202	202	NUM
ftr-368	900	2	florida	florida	PROPN
ftr-368	900	3	tax	tax	NOUN
ftr-368	900	4	review	review	NOUN
ftr-368	900	5	[	[	X
ftr-368	900	6	vol	vol	NOUN
ftr-368	900	7	.	.	PUNCT
ftr-368	901	1	9:3	9:3	NUM
ftr-368	901	2	types	type	NOUN
ftr-368	901	3	of	of	ADP
ftr-368	901	4	businesses	business	NOUN
ftr-368	901	5	regardless	regardless	ADV
ftr-368	901	6	of	of	ADP
ftr-368	901	7	the	the	DET
ftr-368	901	8	nature	nature	NOUN
ftr-368	901	9	of	of	ADP
ftr-368	901	10	their	their	PRON
ftr-368	901	11	assets	asset	NOUN
ftr-368	901	12	.	.	PUNCT
ftr-368	902	1	”143	”143	NOUN
ftr-368	902	2	this	this	DET
ftr-368	902	3	description	description	NOUN
ftr-368	902	4	was	be	AUX
ftr-368	902	5	an	an	DET
ftr-368	902	6	accurate	accurate	ADJ
ftr-368	902	7	assessment	assessment	NOUN
ftr-368	902	8	of	of	ADP
ftr-368	902	9	the	the	DET
ftr-368	902	10	uncertain	uncertain	ADJ
ftr-368	902	11	state	state	NOUN
ftr-368	902	12	of	of	ADP
ftr-368	902	13	the	the	DET
ftr-368	902	14	law	law	NOUN
ftr-368	902	15	,	,	PUNCT
ftr-368	902	16	as	as	SCONJ
ftr-368	902	17	the	the	DET
ftr-368	902	18	service	service	NOUN
ftr-368	902	19	and	and	CCONJ
ftr-368	902	20	taxpayers	taxpayer	NOUN
ftr-368	902	21	continued	continue	VERB
ftr-368	902	22	to	to	PART
ftr-368	902	23	expend	expend	VERB
ftr-368	902	24	considerable	considerable	ADJ
ftr-368	902	25	resources	resource	NOUN
ftr-368	902	26	litigating	litigate	VERB
ftr-368	902	27	purchase	purchase	NOUN
ftr-368	902	28	price	price	NOUN
ftr-368	902	29	allocations	allocation	NOUN
ftr-368	902	30	.	.	PUNCT
ftr-368	903	1	even	even	ADV
ftr-368	903	2	the	the	DET
ftr-368	903	3	“	"	PUNCT
ftr-368	903	4	present	present	ADJ
ftr-368	903	5	law	law	NOUN
ftr-368	903	6	rules	rule	NOUN
ftr-368	903	7	”	"	PUNCT
ftr-368	903	8	alluded	allude	VERB
ftr-368	903	9	to	to	ADP
ftr-368	903	10	by	by	ADP
ftr-368	903	11	the	the	DET
ftr-368	903	12	house	house	PROPN
ftr-368	903	13	committee	committee	PROPN
ftr-368	903	14	relating	relate	VERB
ftr-368	903	15	to	to	ADP
ftr-368	903	16	player	player	NOUN
ftr-368	903	17	contracts	contract	NOUN
ftr-368	903	18	were	be	AUX
ftr-368	903	19	the	the	DET
ftr-368	903	20	subject	subject	NOUN
ftr-368	903	21	of	of	ADP
ftr-368	903	22	considerable	considerable	ADJ
ftr-368	903	23	uncertainty	uncertainty	NOUN
ftr-368	903	24	and	and	CCONJ
ftr-368	903	25	ambiguity.144	ambiguity.144	NOUN
ftr-368	903	26	as	as	ADP
ftr-368	903	27	a	a	DET
ftr-368	903	28	result	result	NOUN
ftr-368	903	29	of	of	ADP
ftr-368	903	30	the	the	DET
ftr-368	903	31	2004	2004	NUM
ftr-368	903	32	legislation	legislation	NOUN
ftr-368	903	33	,	,	PUNCT
ftr-368	903	34	disputes	dispute	NOUN
ftr-368	903	35	between	between	ADP
ftr-368	903	36	the	the	DET
ftr-368	903	37	irs	irs	PROPN
ftr-368	903	38	and	and	CCONJ
ftr-368	903	39	sports	sport	NOUN
ftr-368	903	40	owners	owner	NOUN
ftr-368	903	41	are	be	AUX
ftr-368	903	42	sure	sure	ADJ
ftr-368	903	43	to	to	PART
ftr-368	903	44	dwindle	dwindle	VERB
ftr-368	903	45	,	,	PUNCT
ftr-368	903	46	at	at	ADP
ftr-368	903	47	least	least	ADJ
ftr-368	903	48	with	with	ADP
ftr-368	903	49	respect	respect	NOUN
ftr-368	903	50	to	to	ADP
ftr-368	903	51	the	the	DET
ftr-368	903	52	allocation	allocation	NOUN
ftr-368	903	53	of	of	ADP
ftr-368	903	54	purchase	purchase	NOUN
ftr-368	903	55	price	price	NOUN
ftr-368	903	56	between	between	ADP
ftr-368	903	57	the	the	DET
ftr-368	903	58	acquired	acquire	VERB
ftr-368	903	59	assets	asset	NOUN
ftr-368	903	60	.	.	PUNCT
ftr-368	904	1	currently	currently	ADV
ftr-368	904	2	,	,	PUNCT
ftr-368	904	3	any	any	DET
ftr-368	904	4	tangible	tangible	ADJ
ftr-368	904	5	property	property	NOUN
ftr-368	904	6	acquired	acquire	VERB
ftr-368	904	7	along	along	ADP
ftr-368	904	8	with	with	ADP
ftr-368	904	9	a	a	DET
ftr-368	904	10	sports	sport	NOUN
ftr-368	904	11	franchise	franchise	NOUN
ftr-368	904	12	will	will	AUX
ftr-368	904	13	be	be	AUX
ftr-368	904	14	depreciated	depreciate	VERB
ftr-368	904	15	(	(	PUNCT
ftr-368	904	16	as	as	ADP
ftr-368	904	17	always	always	ADV
ftr-368	904	18	)	)	PUNCT
ftr-368	904	19	under	under	ADP
ftr-368	904	20	section	section	NOUN
ftr-368	904	21	168	168	NUM
ftr-368	904	22	,	,	PUNCT
ftr-368	904	23	while	while	SCONJ
ftr-368	904	24	intangible	intangible	ADJ
ftr-368	904	25	assets	asset	NOUN
ftr-368	904	26	are	be	AUX
ftr-368	904	27	now	now	ADV
ftr-368	904	28	amortizable	amortizable	ADJ
ftr-368	904	29	under	under	ADP
ftr-368	904	30	the	the	DET
ftr-368	904	31	existing	exist	VERB
ftr-368	904	32	standards	standard	NOUN
ftr-368	904	33	of	of	ADP
ftr-368	904	34	section	section	NOUN
ftr-368	904	35	197	197	NUM
ftr-368	904	36	.	.	PUNCT
ftr-368	905	1	player	player	NOUN
ftr-368	905	2	contracts	contract	NOUN
ftr-368	905	3	,	,	PUNCT
ftr-368	905	4	sponsorship	sponsorship	NOUN
ftr-368	905	5	agreements	agreement	NOUN
ftr-368	905	6	,	,	PUNCT
ftr-368	905	7	luxury	luxury	NOUN
ftr-368	905	8	suite	suite	NOUN
ftr-368	905	9	contracts	contract	NOUN
ftr-368	905	10	and	and	CCONJ
ftr-368	905	11	various	various	ADJ
ftr-368	905	12	other	other	ADJ
ftr-368	905	13	intangibles	intangible	NOUN
ftr-368	905	14	(	(	PUNCT
ftr-368	905	15	including	include	VERB
ftr-368	905	16	the	the	DET
ftr-368	905	17	franchise	franchise	NOUN
ftr-368	905	18	itself)145	itself)145	NUM
ftr-368	905	19	are	be	AUX
ftr-368	905	20	now	now	ADV
ftr-368	905	21	written	write	VERB
ftr-368	905	22	off	off	ADP
ftr-368	905	23	ratably	ratably	ADV
ftr-368	905	24	over	over	ADP
ftr-368	905	25	a	a	DET
ftr-368	905	26	15	15	NUM
ftr-368	905	27	-	-	PUNCT
ftr-368	905	28	year	year	NOUN
ftr-368	905	29	period	period	NOUN
ftr-368	905	30	.	.	PUNCT
ftr-368	906	1	to	to	PART
ftr-368	906	2	conform	conform	VERB
ftr-368	906	3	with	with	ADP
ftr-368	906	4	the	the	DET
ftr-368	906	5	repeal	repeal	NOUN
ftr-368	906	6	of	of	ADP
ftr-368	906	7	the	the	DET
ftr-368	906	8	section	section	NOUN
ftr-368	906	9	197	197	NUM
ftr-368	906	10	exception	exception	NOUN
ftr-368	906	11	,	,	PUNCT
ftr-368	906	12	the	the	DET
ftr-368	906	13	jobs	job	NOUN
ftr-368	906	14	act	act	NOUN
ftr-368	906	15	also	also	ADV
ftr-368	906	16	repealed	repeal	VERB
ftr-368	906	17	section	section	NOUN
ftr-368	906	18	1056	1056	NUM
ftr-368	906	19	,	,	PUNCT
ftr-368	906	20	on	on	ADP
ftr-368	906	21	the	the	DET
ftr-368	906	22	theory	theory	NOUN
ftr-368	906	23	that	that	SCONJ
ftr-368	906	24	special	special	ADJ
ftr-368	906	25	basis	basis	NOUN
ftr-368	906	26	limitation	limitation	NOUN
ftr-368	906	27	rules	rule	NOUN
ftr-368	906	28	were	be	AUX
ftr-368	906	29	no	no	ADV
ftr-368	906	30	longer	long	ADV
ftr-368	906	31	needed	need	VERB
ftr-368	906	32	in	in	ADP
ftr-368	906	33	the	the	DET
ftr-368	906	34	absence	absence	NOUN
ftr-368	906	35	of	of	ADP
ftr-368	906	36	strong	strong	ADJ
ftr-368	906	37	taxpayer	taxpayer	NOUN
ftr-368	906	38	incentive	incentive	NOUN
ftr-368	906	39	to	to	PART
ftr-368	906	40	allocate	allocate	VERB
ftr-368	906	41	value	value	NOUN
ftr-368	906	42	away	away	ADV
ftr-368	906	43	from	from	ADP
ftr-368	906	44	the	the	DET
ftr-368	906	45	nondepreciable	nondepreciable	ADJ
ftr-368	906	46	franchise	franchise	NOUN
ftr-368	906	47	to	to	ADP
ftr-368	906	48	the	the	DET
ftr-368	906	49	player	player	NOUN
ftr-368	906	50	contracts	contract	NOUN
ftr-368	906	51	.	.	PUNCT
ftr-368	907	1	the	the	DET
ftr-368	907	2	jobs	job	NOUN
ftr-368	907	3	act	act	NOUN
ftr-368	907	4	also	also	ADV
ftr-368	907	5	repealed	repeal	VERB
ftr-368	907	6	sections	section	NOUN
ftr-368	907	7	1253(e	1253(e	NUM
ftr-368	907	8	)	)	PUNCT
ftr-368	907	9	and	and	CCONJ
ftr-368	907	10	1245(a)(4	1245(a)(4	NUM
ftr-368	907	11	)	)	PUNCT
ftr-368	907	12	in	in	ADP
ftr-368	907	13	order	order	NOUN
ftr-368	907	14	to	to	PART
ftr-368	907	15	conform	conform	VERB
ftr-368	907	16	with	with	ADP
ftr-368	907	17	the	the	DET
ftr-368	907	18	new	new	ADJ
ftr-368	907	19	treatment	treatment	NOUN
ftr-368	907	20	of	of	ADP
ftr-368	907	21	player	player	NOUN
ftr-368	907	22	contracts	contract	NOUN
ftr-368	907	23	.	.	PUNCT
ftr-368	908	1	section	section	NOUN
ftr-368	908	2	1253(a	1253(a	NUM
ftr-368	908	3	)	)	PUNCT
ftr-368	908	4	states	state	VERB
ftr-368	908	5	that	that	SCONJ
ftr-368	908	6	where	where	SCONJ
ftr-368	908	7	a	a	DET
ftr-368	908	8	seller	seller	NOUN
ftr-368	908	9	of	of	ADP
ftr-368	908	10	a	a	DET
ftr-368	908	11	franchise	franchise	NOUN
ftr-368	908	12	,	,	PUNCT
ftr-368	908	13	trademark	trademark	NOUN
ftr-368	908	14	or	or	CCONJ
ftr-368	908	15	trade	trade	NOUN
ftr-368	908	16	name	name	NOUN
ftr-368	908	17	retains	retain	VERB
ftr-368	908	18	any	any	DET
ftr-368	908	19	“	"	PUNCT
ftr-368	908	20	significant	significant	ADJ
ftr-368	908	21	power	power	NOUN
ftr-368	908	22	,	,	PUNCT
ftr-368	908	23	right	right	ADJ
ftr-368	908	24	,	,	PUNCT
ftr-368	908	25	or	or	CCONJ
ftr-368	908	26	continuing	continue	VERB
ftr-368	908	27	interest	interest	NOUN
ftr-368	908	28	”	"	PUNCT
ftr-368	908	29	in	in	ADP
ftr-368	908	30	the	the	DET
ftr-368	908	31	franchise	franchise	NOUN
ftr-368	908	32	,	,	PUNCT
ftr-368	908	33	the	the	DET
ftr-368	908	34	sale	sale	NOUN
ftr-368	908	35	is	be	AUX
ftr-368	908	36	not	not	PART
ftr-368	908	37	treated	treat	VERB
ftr-368	908	38	as	as	ADP
ftr-368	908	39	the	the	DET
ftr-368	908	40	sale	sale	NOUN
ftr-368	908	41	or	or	CCONJ
ftr-368	908	42	exchange	exchange	NOUN
ftr-368	908	43	of	of	ADP
ftr-368	908	44	a	a	DET
ftr-368	908	45	capital	capital	NOUN
ftr-368	908	46	asset	asset	NOUN
ftr-368	908	47	.	.	PUNCT
ftr-368	909	1	this	this	DET
ftr-368	909	2	provision	provision	NOUN
ftr-368	909	3	,	,	PUNCT
ftr-368	909	4	enacted	enact	VERB
ftr-368	909	5	in	in	ADP
ftr-368	909	6	1969	1969	NUM
ftr-368	909	7	,	,	PUNCT
ftr-368	909	8	reflects	reflect	VERB
ftr-368	909	9	congressional	congressional	ADJ
ftr-368	909	10	judgment	judgment	NOUN
ftr-368	909	11	that	that	SCONJ
ftr-368	909	12	where	where	SCONJ
ftr-368	909	13	a	a	DET
ftr-368	909	14	transferor	transferor	NOUN
ftr-368	909	15	retains	retain	VERB
ftr-368	909	16	supervisory	supervisory	ADJ
ftr-368	909	17	authority	authority	NOUN
ftr-368	909	18	over	over	ADP
ftr-368	909	19	the	the	DET
ftr-368	909	20	transferee	transferee	NOUN
ftr-368	909	21	’s	’s	PART
ftr-368	909	22	operation	operation	NOUN
ftr-368	909	23	of	of	ADP
ftr-368	909	24	a	a	DET
ftr-368	909	25	franchise	franchise	NOUN
ftr-368	909	26	,	,	PUNCT
ftr-368	909	27	capital	capital	NOUN
ftr-368	909	28	treatment	treatment	NOUN
ftr-368	909	29	is	be	AUX
ftr-368	909	30	inappropriate.146	inappropriate.146	NOUN
ftr-368	909	31	prior	prior	ADV
ftr-368	909	32	to	to	ADP
ftr-368	909	33	its	its	PRON
ftr-368	909	34	repeal	repeal	NOUN
ftr-368	909	35	,	,	PUNCT
ftr-368	909	36	section	section	NOUN
ftr-368	909	37	1253(e	1253(e	NUM
ftr-368	909	38	)	)	PUNCT
ftr-368	909	39	stated	state	VERB
ftr-368	909	40	that	that	SCONJ
ftr-368	909	41	section	section	NOUN
ftr-368	909	42	1253	1253	NUM
ftr-368	909	43	“	"	PUNCT
ftr-368	909	44	shall	shall	AUX
ftr-368	909	45	not	not	PART
ftr-368	909	46	apply	apply	VERB
ftr-368	909	47	to	to	ADP
ftr-368	909	48	the	the	DET
ftr-368	909	49	transfer	transfer	NOUN
ftr-368	909	50	of	of	ADP
ftr-368	909	51	a	a	DET
ftr-368	909	52	franchise	franchise	NOUN
ftr-368	909	53	to	to	PART
ftr-368	909	54	engage	engage	VERB
ftr-368	909	55	in	in	ADP
ftr-368	909	56	professional	professional	ADJ
ftr-368	909	57	football	football	NOUN
ftr-368	909	58	,	,	PUNCT
ftr-368	909	59	basketball	basketball	NOUN
ftr-368	909	60	,	,	PUNCT
ftr-368	909	61	baseball	baseball	NOUN
ftr-368	909	62	or	or	CCONJ
ftr-368	909	63	other	other	ADJ
ftr-368	909	64	professional	professional	ADJ
ftr-368	909	65	sport	sport	NOUN
ftr-368	909	66	.	.	PUNCT
ftr-368	909	67	”	"	PUNCT
ftr-368	910	1	the	the	DET
ftr-368	910	2	jobs	job	NOUN
ftr-368	910	3	act	act	VERB
ftr-368	910	4	amendment	amendment	NOUN
ftr-368	910	5	to	to	PART
ftr-368	910	6	section	section	VERB
ftr-368	910	7	1253	1253	NUM
ftr-368	910	8	brings	bring	VERB
ftr-368	910	9	sports	sport	NOUN
ftr-368	910	10	franchises	franchise	NOUN
ftr-368	910	11	within	within	ADP
ftr-368	910	12	the	the	DET
ftr-368	910	13	ambit	ambit	NOUN
ftr-368	910	14	of	of	ADP
ftr-368	910	15	the	the	DET
ftr-368	910	16	rule	rule	NOUN
ftr-368	910	17	;	;	PUNCT
ftr-368	910	18	thus	thus	ADV
ftr-368	910	19	,	,	PUNCT
ftr-368	910	20	where	where	SCONJ
ftr-368	910	21	power	power	NOUN
ftr-368	910	22	over	over	ADP
ftr-368	910	23	a	a	DET
ftr-368	910	24	sports	sport	NOUN
ftr-368	910	25	franchise	franchise	NOUN
ftr-368	910	26	is	be	AUX
ftr-368	910	27	retained	retain	VERB
ftr-368	910	28	in	in	ADP
ftr-368	910	29	an	an	DET
ftr-368	910	30	acquisition	acquisition	NOUN
ftr-368	910	31	,	,	PUNCT
ftr-368	910	32	section	section	NOUN
ftr-368	910	33	1253(a	1253(a	NUM
ftr-368	910	34	)	)	PUNCT
ftr-368	910	35	will	will	AUX
ftr-368	910	36	deny	deny	VERB
ftr-368	910	37	capital	capital	NOUN
ftr-368	910	38	treatment	treatment	NOUN
ftr-368	910	39	(	(	PUNCT
ftr-368	910	40	even	even	ADV
ftr-368	910	41	assuming	assume	VERB
ftr-368	910	42	the	the	DET
ftr-368	910	43	transaction	transaction	NOUN
ftr-368	910	44	qualifies	qualify	VERB
ftr-368	910	45	as	as	ADP
ftr-368	910	46	a	a	DET
ftr-368	910	47	sale	sale	NOUN
ftr-368	910	48	or	or	CCONJ
ftr-368	910	49	exchange	exchange	NOUN
ftr-368	910	50	of	of	ADP
ftr-368	910	51	a	a	DET
ftr-368	910	52	capital	capital	NOUN
ftr-368	910	53	asset	asset	NOUN
ftr-368	910	54	as	as	SCONJ
ftr-368	910	55	defined	define	VERB
ftr-368	910	56	in	in	ADP
ftr-368	910	57	section	section	NOUN
ftr-368	910	58	1221	1221	NUM
ftr-368	910	59	)	)	PUNCT
ftr-368	910	60	.	.	PUNCT
ftr-368	911	1	this	this	DET
ftr-368	911	2	provision	provision	NOUN
ftr-368	911	3	looms	loom	VERB
ftr-368	911	4	large	large	ADJ
ftr-368	911	5	in	in	ADP
ftr-368	911	6	the	the	DET
ftr-368	911	7	area	area	NOUN
ftr-368	911	8	of	of	ADP
ftr-368	911	9	expansion	expansion	NOUN
ftr-368	911	10	sports	sport	NOUN
ftr-368	911	11	teams	team	NOUN
ftr-368	911	12	.	.	PUNCT
ftr-368	912	1	generally	generally	ADV
ftr-368	912	2	,	,	PUNCT
ftr-368	912	3	incoming	incoming	ADJ
ftr-368	912	4	owners	owner	NOUN
ftr-368	912	5	pay	pay	VERB
ftr-368	912	6	the	the	DET
ftr-368	912	7	existing	exist	VERB
ftr-368	912	8	owners	owner	NOUN
ftr-368	912	9	for	for	ADP
ftr-368	912	10	the	the	DET
ftr-368	912	11	143	143	PROPN
ftr-368	912	12	.	.	PUNCT
ftr-368	913	1	h.r	h.r	PROPN
ftr-368	913	2	.	.	PROPN
ftr-368	913	3	rep	rep	PROPN
ftr-368	913	4	.	.	PROPN
ftr-368	913	5	no	no	PROPN
ftr-368	913	6	.	.	NOUN
ftr-368	913	7	108	108	NUM
ftr-368	913	8	-	-	SYM
ftr-368	913	9	548	548	NUM
ftr-368	913	10	.	.	PUNCT
ftr-368	914	1	144	144	NUM
ftr-368	914	2	.	.	PUNCT
ftr-368	915	1	in	in	ADP
ftr-368	915	2	its	its	PRON
ftr-368	915	3	2001	2001	NUM
ftr-368	915	4	budget	budget	NOUN
ftr-368	915	5	proposal	proposal	NOUN
ftr-368	915	6	,	,	PUNCT
ftr-368	915	7	the	the	DET
ftr-368	915	8	treasury	treasury	NOUN
ftr-368	915	9	noted	note	VERB
ftr-368	915	10	that	that	SCONJ
ftr-368	915	11	§	§	PROPN
ftr-368	915	12	1056	1056	NUM
ftr-368	915	13	had	have	AUX
ftr-368	915	14	failed	fail	VERB
ftr-368	915	15	to	to	PART
ftr-368	915	16	serve	serve	VERB
ftr-368	915	17	its	its	PRON
ftr-368	915	18	intended	intended	ADJ
ftr-368	915	19	purpose	purpose	NOUN
ftr-368	915	20	and	and	CCONJ
ftr-368	915	21	that	that	SCONJ
ftr-368	915	22	sports	sport	NOUN
ftr-368	915	23	franchises	franchise	NOUN
ftr-368	915	24	could	could	AUX
ftr-368	915	25	no	no	ADV
ftr-368	915	26	longer	long	ADV
ftr-368	915	27	be	be	AUX
ftr-368	915	28	excluded	exclude	VERB
ftr-368	915	29	from	from	ADP
ftr-368	915	30	§	§	PROPN
ftr-368	915	31	197	197	NUM
ftr-368	915	32	.	.	PUNCT
ftr-368	916	1	see	see	VERB
ftr-368	916	2	general	general	ADJ
ftr-368	916	3	explanation	explanation	NOUN
ftr-368	916	4	of	of	ADP
ftr-368	916	5	the	the	DET
ftr-368	916	6	administration	administration	NOUN
ftr-368	916	7	’s	’s	PART
ftr-368	916	8	fiscal	fiscal	ADJ
ftr-368	916	9	2001	2001	NUM
ftr-368	916	10	revenue	revenue	NOUN
ftr-368	916	11	proposals	proposal	NOUN
ftr-368	916	12	,	,	PUNCT
ftr-368	916	13	pt	pt	NOUN
ftr-368	916	14	.	.	PROPN
ftr-368	916	15	2	2	NUM
ftr-368	916	16	(	(	PUNCT
ftr-368	916	17	feb	feb	X
ftr-368	916	18	.	.	PROPN
ftr-368	916	19	2	2	NUM
ftr-368	916	20	,	,	PUNCT
ftr-368	916	21	2000	2000	NUM
ftr-368	916	22	)	)	PUNCT
ftr-368	916	23	.	.	PUNCT
ftr-368	917	1	see	see	VERB
ftr-368	917	2	also	also	ADV
ftr-368	917	3	supra	supra	PROPN
ftr-368	917	4	note	note	NOUN
ftr-368	918	1	101	101	NUM
ftr-368	918	2	.	.	PUNCT
ftr-368	919	1	145	145	NUM
ftr-368	919	2	.	.	PUNCT
ftr-368	919	3	section	section	NOUN
ftr-368	919	4	197(d)(1)(f	197(d)(1)(f	NUM
ftr-368	919	5	)	)	PUNCT
ftr-368	919	6	.	.	PUNCT
ftr-368	920	1	146	146	NUM
ftr-368	920	2	.	.	PUNCT
ftr-368	920	3	section	section	NOUN
ftr-368	920	4	1253	1253	NUM
ftr-368	920	5	also	also	ADV
ftr-368	920	6	denies	deny	VERB
ftr-368	920	7	capital	capital	NOUN
ftr-368	920	8	treatment	treatment	NOUN
ftr-368	920	9	to	to	ADP
ftr-368	920	10	a	a	DET
ftr-368	920	11	transferor	transferor	NOUN
ftr-368	920	12	of	of	ADP
ftr-368	920	13	a	a	DET
ftr-368	920	14	franchise	franchise	NOUN
ftr-368	920	15	where	where	SCONJ
ftr-368	920	16	the	the	DET
ftr-368	920	17	proceeds	proceed	NOUN
ftr-368	920	18	include	include	VERB
ftr-368	920	19	amounts	amount	NOUN
ftr-368	920	20	that	that	PRON
ftr-368	920	21	are	be	AUX
ftr-368	920	22	contingent	contingent	ADJ
ftr-368	920	23	upon	upon	SCONJ
ftr-368	920	24	the	the	DET
ftr-368	920	25	productivity	productivity	NOUN
ftr-368	920	26	or	or	CCONJ
ftr-368	920	27	use	use	NOUN
ftr-368	920	28	of	of	ADP
ftr-368	920	29	the	the	DET
ftr-368	920	30	franchise	franchise	NOUN
ftr-368	920	31	.	.	PUNCT
ftr-368	921	1	section	section	NOUN
ftr-368	921	2	1253(c	1253(c	PROPN
ftr-368	921	3	)	)	PUNCT
ftr-368	921	4	.	.	PUNCT
ftr-368	922	1	2008	2008	NUM
ftr-368	922	2	]	]	PUNCT
ftr-368	923	1	taxing	tax	VERB
ftr-368	923	2	the	the	DET
ftr-368	923	3	business	business	NOUN
ftr-368	923	4	of	of	ADP
ftr-368	923	5	sports	sport	NOUN
ftr-368	923	6	203	203	NUM
ftr-368	923	7	right	right	NOUN
ftr-368	923	8	to	to	PART
ftr-368	923	9	operate	operate	VERB
ftr-368	923	10	an	an	DET
ftr-368	923	11	expansion	expansion	NOUN
ftr-368	923	12	sports	sport	NOUN
ftr-368	923	13	franchise	franchise	NOUN
ftr-368	923	14	.	.	PUNCT
ftr-368	924	1	historically	historically	ADV
ftr-368	924	2	,	,	PUNCT
ftr-368	924	3	it	it	PRON
ftr-368	924	4	was	be	AUX
ftr-368	924	5	not	not	PART
ftr-368	924	6	uncommon	uncommon	ADJ
ftr-368	924	7	for	for	ADP
ftr-368	924	8	the	the	DET
ftr-368	924	9	franchise	franchise	NOUN
ftr-368	924	10	agreement	agreement	NOUN
ftr-368	924	11	to	to	PART
ftr-368	924	12	provide	provide	VERB
ftr-368	924	13	that	that	SCONJ
ftr-368	924	14	the	the	DET
ftr-368	924	15	expansion	expansion	NOUN
ftr-368	924	16	team	team	NOUN
ftr-368	924	17	could	could	AUX
ftr-368	924	18	not	not	PART
ftr-368	924	19	be	be	AUX
ftr-368	924	20	transferred	transfer	VERB
ftr-368	924	21	or	or	CCONJ
ftr-368	924	22	assigned	assign	VERB
ftr-368	924	23	without	without	ADP
ftr-368	924	24	the	the	DET
ftr-368	924	25	consent	consent	NOUN
ftr-368	924	26	of	of	ADP
ftr-368	924	27	a	a	DET
ftr-368	924	28	majority	majority	NOUN
ftr-368	924	29	of	of	ADP
ftr-368	924	30	the	the	DET
ftr-368	924	31	other	other	ADJ
ftr-368	924	32	league	league	NOUN
ftr-368	924	33	franchises	franchise	NOUN
ftr-368	924	34	.	.	PUNCT
ftr-368	925	1	this	this	DET
ftr-368	925	2	veto	veto	NOUN
ftr-368	925	3	right	right	NOUN
ftr-368	925	4	falls	fall	VERB
ftr-368	925	5	squarely	squarely	ADV
ftr-368	925	6	within	within	ADP
ftr-368	925	7	section	section	NOUN
ftr-368	925	8	1253(b)(2)(a	1253(b)(2)(a	NUM
ftr-368	925	9	)	)	PUNCT
ftr-368	925	10	,	,	PUNCT
ftr-368	925	11	which	which	PRON
ftr-368	925	12	states	state	VERB
ftr-368	925	13	that	that	SCONJ
ftr-368	925	14	“	"	PUNCT
ftr-368	925	15	[	[	X
ftr-368	925	16	a	a	X
ftr-368	925	17	]	]	X
ftr-368	925	18	right	right	NOUN
ftr-368	925	19	to	to	PART
ftr-368	925	20	disapprove	disapprove	VERB
ftr-368	925	21	any	any	DET
ftr-368	925	22	assignment	assignment	NOUN
ftr-368	925	23	”	"	PUNCT
ftr-368	925	24	of	of	ADP
ftr-368	925	25	the	the	DET
ftr-368	925	26	franchise	franchise	NOUN
ftr-368	925	27	constitutes	constitute	VERB
ftr-368	925	28	a	a	DET
ftr-368	925	29	“	"	PUNCT
ftr-368	925	30	significant	significant	ADJ
ftr-368	925	31	power	power	NOUN
ftr-368	925	32	or	or	CCONJ
ftr-368	925	33	interest	interest	NOUN
ftr-368	925	34	.	.	PUNCT
ftr-368	925	35	”	"	PUNCT
ftr-368	926	1	consequently	consequently	ADV
ftr-368	926	2	,	,	PUNCT
ftr-368	926	3	after	after	SCONJ
ftr-368	926	4	the	the	DET
ftr-368	926	5	jobs	job	NOUN
ftr-368	926	6	act	act	PROPN
ftr-368	926	7	,	,	PUNCT
ftr-368	926	8	any	any	DET
ftr-368	926	9	gain	gain	NOUN
ftr-368	926	10	realized	realize	VERB
ftr-368	926	11	by	by	ADP
ftr-368	926	12	the	the	DET
ftr-368	926	13	current	current	ADJ
ftr-368	926	14	owners	owner	NOUN
ftr-368	926	15	on	on	ADP
ftr-368	926	16	the	the	DET
ftr-368	926	17	sale	sale	NOUN
ftr-368	926	18	of	of	ADP
ftr-368	926	19	the	the	DET
ftr-368	926	20	expansion	expansion	NOUN
ftr-368	926	21	franchise	franchise	NOUN
ftr-368	926	22	will	will	AUX
ftr-368	926	23	be	be	AUX
ftr-368	926	24	ordinary	ordinary	ADJ
ftr-368	926	25	income	income	NOUN
ftr-368	926	26	where	where	SCONJ
ftr-368	926	27	the	the	DET
ftr-368	926	28	owners	owner	NOUN
ftr-368	926	29	retain	retain	VERB
ftr-368	926	30	veto	veto	NOUN
ftr-368	926	31	rights	right	NOUN
ftr-368	926	32	.	.	PUNCT
ftr-368	927	1	as	as	SCONJ
ftr-368	927	2	described	describe	VERB
ftr-368	927	3	above	above	ADV
ftr-368	927	4	,	,	PUNCT
ftr-368	927	5	before	before	SCONJ
ftr-368	927	6	its	its	PRON
ftr-368	927	7	repeal	repeal	NOUN
ftr-368	927	8	,	,	PUNCT
ftr-368	927	9	section	section	NOUN
ftr-368	927	10	1245(a)(4	1245(a)(4	NUM
ftr-368	927	11	)	)	PUNCT
ftr-368	927	12	contained	contain	VERB
ftr-368	927	13	a	a	DET
ftr-368	927	14	special	special	ADJ
ftr-368	927	15	depreciation	depreciation	NOUN
ftr-368	927	16	recapture	recapture	NOUN
ftr-368	927	17	rule	rule	NOUN
ftr-368	927	18	where	where	SCONJ
ftr-368	927	19	player	player	NOUN
ftr-368	927	20	contracts	contract	NOUN
ftr-368	927	21	were	be	AUX
ftr-368	927	22	transferred	transfer	VERB
ftr-368	927	23	in	in	ADP
ftr-368	927	24	connection	connection	NOUN
ftr-368	927	25	with	with	ADP
ftr-368	927	26	the	the	DET
ftr-368	927	27	acquisition	acquisition	NOUN
ftr-368	927	28	of	of	ADP
ftr-368	927	29	a	a	DET
ftr-368	927	30	sports	sport	NOUN
ftr-368	927	31	franchise	franchise	NOUN
ftr-368	927	32	.	.	PUNCT
ftr-368	928	1	that	that	DET
ftr-368	928	2	provision	provision	NOUN
ftr-368	928	3	required	require	VERB
ftr-368	928	4	the	the	DET
ftr-368	928	5	seller	seller	NOUN
ftr-368	928	6	of	of	ADP
ftr-368	928	7	a	a	DET
ftr-368	928	8	team	team	NOUN
ftr-368	928	9	to	to	PART
ftr-368	928	10	calculate	calculate	VERB
ftr-368	928	11	his	his	PRON
ftr-368	928	12	“	"	PUNCT
ftr-368	928	13	recomputed	recomputed	ADJ
ftr-368	928	14	basis	basis	NOUN
ftr-368	928	15	”	"	PUNCT
ftr-368	928	16	in	in	ADP
ftr-368	928	17	the	the	DET
ftr-368	928	18	transferred	transfer	VERB
ftr-368	928	19	contracts	contract	NOUN
ftr-368	928	20	(	(	PUNCT
ftr-368	928	21	for	for	ADP
ftr-368	928	22	the	the	DET
ftr-368	928	23	purpose	purpose	NOUN
ftr-368	928	24	of	of	ADP
ftr-368	928	25	depreciation	depreciation	NOUN
ftr-368	928	26	recapture	recapture	NOUN
ftr-368	928	27	)	)	PUNCT
ftr-368	928	28	by	by	ADP
ftr-368	928	29	adding	add	VERB
ftr-368	928	30	to	to	ADP
ftr-368	928	31	his	his	PRON
ftr-368	928	32	adjusted	adjusted	ADJ
ftr-368	928	33	basis	basis	NOUN
ftr-368	928	34	in	in	ADP
ftr-368	928	35	such	such	ADJ
ftr-368	928	36	contracts	contract	NOUN
ftr-368	928	37	the	the	DET
ftr-368	928	38	greater	great	ADJ
ftr-368	928	39	of	of	ADP
ftr-368	928	40	1	1	NUM
ftr-368	928	41	)	)	PUNCT
ftr-368	928	42	the	the	DET
ftr-368	928	43	previously	previously	ADV
ftr-368	928	44	unrecaptured	unrecaptured	ADJ
ftr-368	928	45	depreciation	depreciation	NOUN
ftr-368	928	46	on	on	ADP
ftr-368	928	47	contracts	contract	NOUN
ftr-368	928	48	acquired	acquire	VERB
ftr-368	928	49	by	by	ADP
ftr-368	928	50	the	the	DET
ftr-368	928	51	seller	seller	NOUN
ftr-368	928	52	at	at	ADP
ftr-368	928	53	the	the	DET
ftr-368	928	54	time	time	NOUN
ftr-368	928	55	the	the	DET
ftr-368	928	56	franchise	franchise	NOUN
ftr-368	928	57	was	be	AUX
ftr-368	928	58	acquired	acquire	VERB
ftr-368	928	59	,	,	PUNCT
ftr-368	928	60	and	and	CCONJ
ftr-368	928	61	2	2	X
ftr-368	928	62	)	)	PUNCT
ftr-368	928	63	the	the	DET
ftr-368	928	64	previously	previously	ADV
ftr-368	928	65	unrecaptured	unrecaptured	ADJ
ftr-368	928	66	depreciation	depreciation	NOUN
ftr-368	928	67	on	on	ADP
ftr-368	928	68	contracts	contract	NOUN
ftr-368	928	69	involved	involve	VERB
ftr-368	928	70	in	in	ADP
ftr-368	928	71	the	the	DET
ftr-368	928	72	particular	particular	ADJ
ftr-368	928	73	sale	sale	NOUN
ftr-368	928	74	at	at	ADP
ftr-368	928	75	hand	hand	NOUN
ftr-368	928	76	.	.	PUNCT
ftr-368	929	1	this	this	DET
ftr-368	929	2	provision	provision	NOUN
ftr-368	929	3	had	have	VERB
ftr-368	929	4	the	the	DET
ftr-368	929	5	effect	effect	NOUN
ftr-368	929	6	of	of	ADP
ftr-368	929	7	recapturing	recapture	VERB
ftr-368	929	8	the	the	DET
ftr-368	929	9	depreciation	depreciation	NOUN
ftr-368	929	10	taken	take	VERB
ftr-368	929	11	on	on	ADP
ftr-368	929	12	contracts	contract	NOUN
ftr-368	929	13	of	of	ADP
ftr-368	929	14	players	player	NOUN
ftr-368	929	15	who	who	PRON
ftr-368	929	16	retired	retire	VERB
ftr-368	929	17	or	or	CCONJ
ftr-368	929	18	died	die	VERB
ftr-368	929	19	while	while	SCONJ
ftr-368	929	20	playing	play	VERB
ftr-368	929	21	for	for	ADP
ftr-368	929	22	the	the	DET
ftr-368	929	23	team	team	NOUN
ftr-368	929	24	.	.	PUNCT
ftr-368	930	1	because	because	SCONJ
ftr-368	930	2	these	these	DET
ftr-368	930	3	players	player	NOUN
ftr-368	930	4	’	'	PUNCT
ftr-368	930	5	contracts	contract	NOUN
ftr-368	930	6	were	be	AUX
ftr-368	930	7	never	never	ADV
ftr-368	930	8	sold	sell	VERB
ftr-368	930	9	or	or	CCONJ
ftr-368	930	10	exchanged	exchange	VERB
ftr-368	930	11	,	,	PUNCT
ftr-368	930	12	recapture	recapture	NOUN
ftr-368	930	13	was	be	AUX
ftr-368	930	14	not	not	PART
ftr-368	930	15	otherwise	otherwise	ADV
ftr-368	930	16	triggered	trigger	VERB
ftr-368	930	17	in	in	ADP
ftr-368	930	18	the	the	DET
ftr-368	930	19	absence	absence	NOUN
ftr-368	930	20	of	of	ADP
ftr-368	930	21	a	a	DET
ftr-368	930	22	special	special	ADJ
ftr-368	930	23	rule.147	rule.147	NOUN
ftr-368	930	24	the	the	DET
ftr-368	930	25	legislative	legislative	ADJ
ftr-368	930	26	history	history	NOUN
ftr-368	930	27	of	of	ADP
ftr-368	930	28	section	section	NOUN
ftr-368	930	29	1245(a)(4	1245(a)(4	NUM
ftr-368	930	30	)	)	PUNCT
ftr-368	930	31	makes	make	VERB
ftr-368	930	32	it	it	PRON
ftr-368	930	33	fairly	fairly	ADV
ftr-368	930	34	clear	clear	ADJ
ftr-368	930	35	that	that	SCONJ
ftr-368	930	36	the	the	DET
ftr-368	930	37	special	special	ADJ
ftr-368	930	38	recapture	recapture	NOUN
ftr-368	930	39	rule	rule	NOUN
ftr-368	930	40	does	do	AUX
ftr-368	930	41	not	not	PART
ftr-368	930	42	apply	apply	VERB
ftr-368	930	43	to	to	ADP
ftr-368	930	44	the	the	DET
ftr-368	930	45	transfer	transfer	NOUN
ftr-368	930	46	of	of	ADP
ftr-368	930	47	individual	individual	ADJ
ftr-368	930	48	player	player	NOUN
ftr-368	930	49	contracts	contract	NOUN
ftr-368	930	50	,	,	PUNCT
ftr-368	930	51	but	but	CCONJ
ftr-368	930	52	only	only	ADV
ftr-368	930	53	contracts	contract	NOUN
ftr-368	930	54	transferred	transfer	VERB
ftr-368	930	55	in	in	ADP
ftr-368	930	56	connection	connection	NOUN
ftr-368	930	57	with	with	ADP
ftr-368	930	58	the	the	DET
ftr-368	930	59	sale	sale	NOUN
ftr-368	930	60	of	of	ADP
ftr-368	930	61	an	an	DET
ftr-368	930	62	entire	entire	ADJ
ftr-368	930	63	franchise.148	franchise.148	NOUN
ftr-368	930	64	even	even	ADV
ftr-368	930	65	after	after	ADP
ftr-368	930	66	the	the	DET
ftr-368	930	67	repeal	repeal	NOUN
ftr-368	930	68	of	of	ADP
ftr-368	930	69	section	section	NOUN
ftr-368	930	70	1245(a)(4	1245(a)(4	NUM
ftr-368	930	71	)	)	PUNCT
ftr-368	930	72	,	,	PUNCT
ftr-368	930	73	however	however	ADV
ftr-368	930	74	,	,	PUNCT
ftr-368	930	75	the	the	DET
ftr-368	930	76	“	"	PUNCT
ftr-368	930	77	standard	standard	ADJ
ftr-368	930	78	”	"	PUNCT
ftr-368	930	79	recapture	recapture	NOUN
ftr-368	930	80	rules	rule	NOUN
ftr-368	930	81	of	of	ADP
ftr-368	930	82	section	section	NOUN
ftr-368	930	83	1245	1245	NUM
ftr-368	930	84	still	still	ADV
ftr-368	930	85	apply	apply	VERB
ftr-368	930	86	to	to	ADP
ftr-368	930	87	player	player	NOUN
ftr-368	930	88	contracts.149	contracts.149	PROPN
ftr-368	930	89	c.	c.	NOUN
ftr-368	930	90	measuring	measure	VERB
ftr-368	930	91	the	the	DET
ftr-368	930	92	effect	effect	NOUN
ftr-368	930	93	of	of	ADP
ftr-368	930	94	the	the	DET
ftr-368	930	95	jobs	job	NOUN
ftr-368	930	96	act	act	VERB
ftr-368	930	97	on	on	ADP
ftr-368	930	98	sports	sport	NOUN
ftr-368	930	99	franchise	franchise	NOUN
ftr-368	930	100	values	value	VERB
ftr-368	930	101	the	the	DET
ftr-368	930	102	sports	sport	NOUN
ftr-368	930	103	provisions	provision	NOUN
ftr-368	930	104	of	of	ADP
ftr-368	930	105	the	the	DET
ftr-368	930	106	jobs	job	NOUN
ftr-368	930	107	act	act	NOUN
ftr-368	930	108	have	have	AUX
ftr-368	930	109	generated	generate	VERB
ftr-368	930	110	much	much	ADJ
ftr-368	930	111	discussion	discussion	NOUN
ftr-368	930	112	and	and	CCONJ
ftr-368	930	113	debate	debate	NOUN
ftr-368	930	114	,	,	PUNCT
ftr-368	930	115	due	due	ADJ
ftr-368	930	116	in	in	ADP
ftr-368	930	117	no	no	DET
ftr-368	930	118	small	small	ADJ
ftr-368	930	119	part	part	NOUN
ftr-368	930	120	to	to	ADP
ftr-368	930	121	their	their	PRON
ftr-368	930	122	potential	potential	ADJ
ftr-368	930	123	impact	impact	NOUN
ftr-368	930	124	on	on	ADP
ftr-368	930	125	franchise	franchise	NOUN
ftr-368	930	126	values	value	NOUN
ftr-368	930	127	.	.	PUNCT
ftr-368	931	1	as	as	ADP
ftr-368	931	2	a	a	DET
ftr-368	931	3	technical	technical	ADJ
ftr-368	931	4	matter	matter	NOUN
ftr-368	931	5	,	,	PUNCT
ftr-368	931	6	the	the	DET
ftr-368	931	7	key	key	ADJ
ftr-368	931	8	jobs	job	NOUN
ftr-368	931	9	act	act	PROPN
ftr-368	931	10	amendment	amendment	NOUN
ftr-368	931	11	is	be	AUX
ftr-368	931	12	easy	easy	ADJ
ftr-368	931	13	to	to	PART
ftr-368	931	14	summarize	summarize	VERB
ftr-368	931	15	.	.	PUNCT
ftr-368	932	1	while	while	SCONJ
ftr-368	932	2	under	under	ADP
ftr-368	932	3	prior	prior	ADJ
ftr-368	932	4	law	law	NOUN
ftr-368	932	5	,	,	PUNCT
ftr-368	932	6	sports	sport	NOUN
ftr-368	932	7	franchises	franchise	NOUN
ftr-368	932	8	were	be	AUX
ftr-368	932	9	able	able	ADJ
ftr-368	932	10	to	to	PART
ftr-368	932	11	write	write	VERB
ftr-368	932	12	off	off	ADP
ftr-368	932	13	147	147	NUM
ftr-368	932	14	.	.	PUNCT
ftr-368	933	1	baker	baker	PROPN
ftr-368	933	2	,	,	PUNCT
ftr-368	933	3	supra	supra	PROPN
ftr-368	933	4	note	note	PROPN
ftr-368	933	5	97	97	NUM
ftr-368	933	6	,	,	PUNCT
ftr-368	933	7	at	at	ADP
ftr-368	933	8	294	294	NUM
ftr-368	933	9	.	.	NOUN
ftr-368	933	10	148	148	NUM
ftr-368	933	11	.	.	PUNCT
ftr-368	934	1	see	see	VERB
ftr-368	934	2	s.	s.	PROPN
ftr-368	934	3	rep	rep	PROPN
ftr-368	934	4	.	.	PROPN
ftr-368	935	1	no	no	INTJ
ftr-368	935	2	.	.	NOUN
ftr-368	936	1	94	94	NUM
ftr-368	936	2	-	-	SYM
ftr-368	936	3	938	938	NUM
ftr-368	936	4	,	,	PUNCT
ftr-368	936	5	94th	94th	ADJ
ftr-368	936	6	cong	cong	NOUN
ftr-368	936	7	.	.	PROPN
ftr-368	937	1	,	,	PUNCT
ftr-368	937	2	90	90	NUM
ftr-368	937	3	(	(	PUNCT
ftr-368	937	4	2d	2d	NUM
ftr-368	937	5	sess	sess	NOUN
ftr-368	937	6	.	.	PUNCT
ftr-368	938	1	1976	1976	NUM
ftr-368	938	2	)	)	PUNCT
ftr-368	938	3	.	.	PUNCT
ftr-368	939	1	149	149	NUM
ftr-368	939	2	.	.	PUNCT
ftr-368	940	1	treas	treas	PROPN
ftr-368	940	2	.	.	PUNCT
ftr-368	941	1	reg	reg	PROPN
ftr-368	941	2	.	.	PUNCT
ftr-368	942	1	§	§	PROPN
ftr-368	942	2	1.197	1.197	NUM
ftr-368	942	3	-	-	SYM
ftr-368	942	4	2(g)(8	2(g)(8	NUM
ftr-368	942	5	)	)	PUNCT
ftr-368	942	6	(	(	PUNCT
ftr-368	942	7	“	"	PUNCT
ftr-368	942	8	an	an	DET
ftr-368	942	9	amortizable	amortizable	ADJ
ftr-368	942	10	§	§	ADJ
ftr-368	942	11	197	197	NUM
ftr-368	942	12	intangibles	intangible	NOUN
ftr-368	942	13	constitute	constitute	VERB
ftr-368	942	14	§	§	PROPN
ftr-368	942	15	1245	1245	NUM
ftr-368	942	16	property	property	NOUN
ftr-368	942	17	”	"	PUNCT
ftr-368	942	18	)	)	PUNCT
ftr-368	942	19	.	.	PUNCT
ftr-368	943	1	as	as	SCONJ
ftr-368	943	2	discussed	discuss	VERB
ftr-368	943	3	infra	infra	NOUN
ftr-368	943	4	part	part	NOUN
ftr-368	943	5	iii.d.1	iii.d.1	ADJ
ftr-368	943	6	,	,	PUNCT
ftr-368	943	7	individually	individually	ADV
ftr-368	943	8	acquired	acquire	VERB
ftr-368	943	9	player	player	NOUN
ftr-368	943	10	contracts	contract	NOUN
ftr-368	943	11	are	be	AUX
ftr-368	943	12	not	not	PART
ftr-368	943	13	§	§	PROPN
ftr-368	943	14	197	197	NUM
ftr-368	943	15	intangibles	intangible	NOUN
ftr-368	943	16	.	.	PUNCT
ftr-368	944	1	these	these	DET
ftr-368	944	2	contracts	contract	NOUN
ftr-368	944	3	constitute	constitute	VERB
ftr-368	944	4	§	§	PROPN
ftr-368	944	5	1245	1245	NUM
ftr-368	944	6	property	property	NOUN
ftr-368	944	7	since	since	SCONJ
ftr-368	944	8	they	they	PRON
ftr-368	944	9	are	be	AUX
ftr-368	944	10	subject	subject	ADJ
ftr-368	944	11	to	to	ADP
ftr-368	944	12	the	the	DET
ftr-368	944	13	allowance	allowance	NOUN
ftr-368	944	14	for	for	ADP
ftr-368	944	15	depreciation	depreciation	NOUN
ftr-368	944	16	under	under	ADP
ftr-368	944	17	§	§	PROPN
ftr-368	944	18	167	167	NUM
ftr-368	944	19	.	.	PUNCT
ftr-368	945	1	see	see	VERB
ftr-368	945	2	§	§	PROPN
ftr-368	945	3	1245(a)(3	1245(a)(3	NUM
ftr-368	945	4	)	)	PUNCT
ftr-368	945	5	.	.	PUNCT
ftr-368	946	1	204	204	NUM
ftr-368	946	2	florida	florida	PROPN
ftr-368	946	3	tax	tax	NOUN
ftr-368	946	4	review	review	NOUN
ftr-368	946	5	[	[	X
ftr-368	946	6	vol	vol	NOUN
ftr-368	946	7	.	.	PUNCT
ftr-368	946	8	9:3	9:3	NUM
ftr-368	947	1	the	the	DET
ftr-368	947	2	values	value	NOUN
ftr-368	947	3	of	of	ADP
ftr-368	947	4	player	player	NOUN
ftr-368	947	5	contracts	contract	NOUN
ftr-368	947	6	over	over	ADP
ftr-368	947	7	three	three	NUM
ftr-368	947	8	to	to	PART
ftr-368	947	9	five	five	NUM
ftr-368	947	10	years	year	NOUN
ftr-368	947	11	,	,	PUNCT
ftr-368	947	12	after	after	ADP
ftr-368	947	13	the	the	DET
ftr-368	947	14	jobs	job	NOUN
ftr-368	947	15	act	act	PROPN
ftr-368	947	16	,	,	PUNCT
ftr-368	947	17	teams	team	NOUN
ftr-368	947	18	could	could	AUX
ftr-368	947	19	amortize	amortize	VERB
ftr-368	947	20	their	their	PRON
ftr-368	947	21	basis	basis	NOUN
ftr-368	947	22	in	in	ADP
ftr-368	947	23	all	all	DET
ftr-368	947	24	intangible	intangible	ADJ
ftr-368	947	25	assets	asset	NOUN
ftr-368	947	26	(	(	PUNCT
ftr-368	947	27	including	include	VERB
ftr-368	947	28	player	player	NOUN
ftr-368	947	29	contracts	contract	NOUN
ftr-368	947	30	acquired	acquire	VERB
ftr-368	947	31	with	with	ADP
ftr-368	947	32	the	the	DET
ftr-368	947	33	organization	organization	NOUN
ftr-368	947	34	)	)	PUNCT
ftr-368	947	35	over	over	ADP
ftr-368	947	36	fifteen	fifteen	NUM
ftr-368	947	37	years	year	NOUN
ftr-368	947	38	.	.	PUNCT
ftr-368	948	1	yet	yet	ADV
ftr-368	948	2	,	,	PUNCT
ftr-368	948	3	due	due	ADP
ftr-368	948	4	to	to	ADP
ftr-368	948	5	the	the	DET
ftr-368	948	6	numerous	numerous	ADJ
ftr-368	948	7	variables	variable	NOUN
ftr-368	948	8	that	that	PRON
ftr-368	948	9	go	go	VERB
ftr-368	948	10	into	into	ADP
ftr-368	948	11	the	the	DET
ftr-368	948	12	complex	complex	ADJ
ftr-368	948	13	valuation	valuation	NOUN
ftr-368	948	14	of	of	ADP
ftr-368	948	15	sports	sport	NOUN
ftr-368	948	16	franchises	franchise	NOUN
ftr-368	948	17	,	,	PUNCT
ftr-368	948	18	the	the	DET
ftr-368	948	19	legislation	legislation	NOUN
ftr-368	948	20	’s	’s	PART
ftr-368	948	21	overall	overall	ADJ
ftr-368	948	22	effect	effect	NOUN
ftr-368	948	23	was	be	AUX
ftr-368	948	24	,	,	PUNCT
ftr-368	948	25	and	and	CCONJ
ftr-368	948	26	remains	remain	VERB
ftr-368	948	27	,	,	PUNCT
ftr-368	948	28	unclear	unclear	ADJ
ftr-368	948	29	.	.	PUNCT
ftr-368	949	1	both	both	PRON
ftr-368	949	2	congress	congress	PROPN
ftr-368	949	3	and	and	CCONJ
ftr-368	949	4	the	the	DET
ftr-368	949	5	sports	sport	NOUN
ftr-368	949	6	industry	industry	NOUN
ftr-368	949	7	have	have	AUX
ftr-368	949	8	claimed	claim	VERB
ftr-368	949	9	political	political	ADJ
ftr-368	949	10	victory	victory	NOUN
ftr-368	949	11	.	.	PUNCT
ftr-368	950	1	the	the	DET
ftr-368	950	2	clinton	clinton	PROPN
ftr-368	950	3	administration	administration	PROPN
ftr-368	950	4	’s	’s	PART
ftr-368	950	5	fiscal	fiscal	ADJ
ftr-368	950	6	2001	2001	NUM
ftr-368	950	7	budget	budget	NOUN
ftr-368	950	8	proposal	proposal	NOUN
ftr-368	950	9	contained	contain	VERB
ftr-368	950	10	an	an	DET
ftr-368	950	11	extension	extension	NOUN
ftr-368	950	12	of	of	ADP
ftr-368	950	13	the	the	DET
ftr-368	950	14	section	section	NOUN
ftr-368	950	15	197	197	NUM
ftr-368	950	16	rules	rule	NOUN
ftr-368	950	17	to	to	ADP
ftr-368	950	18	sports	sport	NOUN
ftr-368	950	19	franchises	franchise	NOUN
ftr-368	950	20	,	,	PUNCT
ftr-368	950	21	but	but	CCONJ
ftr-368	950	22	the	the	DET
ftr-368	950	23	measure	measure	NOUN
ftr-368	950	24	remained	remain	VERB
ftr-368	950	25	dormant	dormant	ADJ
ftr-368	950	26	until	until	SCONJ
ftr-368	950	27	it	it	PRON
ftr-368	950	28	appeared	appear	VERB
ftr-368	950	29	as	as	ADP
ftr-368	950	30	part	part	NOUN
ftr-368	950	31	of	of	ADP
ftr-368	950	32	the	the	DET
ftr-368	950	33	senate	senate	PROPN
ftr-368	950	34	finance	finance	PROPN
ftr-368	950	35	committee	committee	PROPN
ftr-368	950	36	’s	’s	PART
ftr-368	950	37	version	version	NOUN
ftr-368	950	38	of	of	ADP
ftr-368	950	39	the	the	DET
ftr-368	950	40	jobs	job	NOUN
ftr-368	950	41	and	and	CCONJ
ftr-368	950	42	growth	growth	NOUN
ftr-368	950	43	reconciliation	reconciliation	NOUN
ftr-368	950	44	tax	tax	NOUN
ftr-368	950	45	act	act	NOUN
ftr-368	950	46	of	of	ADP
ftr-368	950	47	2003.150	2003.150	NUM
ftr-368	950	48	the	the	DET
ftr-368	950	49	joint	joint	ADJ
ftr-368	950	50	committee	committee	NOUN
ftr-368	950	51	on	on	ADP
ftr-368	950	52	taxation	taxation	NOUN
ftr-368	950	53	report	report	NOUN
ftr-368	950	54	accompanying	accompany	VERB
ftr-368	950	55	the	the	DET
ftr-368	950	56	jobs	job	NOUN
ftr-368	950	57	act	act	VERB
ftr-368	950	58	states	state	VERB
ftr-368	950	59	that	that	SCONJ
ftr-368	950	60	the	the	DET
ftr-368	950	61	measure	measure	NOUN
ftr-368	950	62	will	will	AUX
ftr-368	950	63	increase	increase	VERB
ftr-368	950	64	taxes	taxis	NOUN
ftr-368	950	65	for	for	ADP
ftr-368	950	66	sports	sport	NOUN
ftr-368	950	67	owners	owner	NOUN
ftr-368	950	68	by	by	ADP
ftr-368	950	69	$	$	SYM
ftr-368	950	70	382	382	NUM
ftr-368	950	71	million	million	NUM
ftr-368	950	72	over	over	ADP
ftr-368	950	73	ten	ten	NUM
ftr-368	950	74	years.151	years.151	PROPN
ftr-368	950	75	a	a	DET
ftr-368	950	76	spokesman	spokesman	NOUN
ftr-368	950	77	for	for	ADP
ftr-368	950	78	the	the	DET
ftr-368	950	79	house	house	NOUN
ftr-368	950	80	ways	way	NOUN
ftr-368	950	81	and	and	CCONJ
ftr-368	950	82	means	mean	VERB
ftr-368	950	83	committee	committee	NOUN
ftr-368	950	84	characterized	characterize	VERB
ftr-368	950	85	the	the	DET
ftr-368	950	86	bill	bill	NOUN
ftr-368	950	87	as	as	ADP
ftr-368	950	88	a	a	DET
ftr-368	950	89	“	"	PUNCT
ftr-368	950	90	revenue	revenue	NOUN
ftr-368	950	91	raiser,”152	raiser,”152	NOUN
ftr-368	950	92	and	and	CCONJ
ftr-368	950	93	the	the	DET
ftr-368	950	94	spokeswoman	spokeswoman	NOUN
ftr-368	950	95	for	for	ADP
ftr-368	950	96	thenchairman	thenchairman	PROPN
ftr-368	950	97	bill	bill	PROPN
ftr-368	950	98	thomas	thomas	PROPN
ftr-368	950	99	of	of	ADP
ftr-368	950	100	the	the	DET
ftr-368	950	101	senate	senate	PROPN
ftr-368	950	102	finance	finance	PROPN
ftr-368	950	103	committee	committee	NOUN
ftr-368	950	104	posited	posit	VERB
ftr-368	950	105	that	that	SCONJ
ftr-368	950	106	the	the	DET
ftr-368	950	107	section	section	NOUN
ftr-368	950	108	197	197	NUM
ftr-368	950	109	sports	sport	NOUN
ftr-368	950	110	amendment	amendment	NOUN
ftr-368	950	111	was	be	AUX
ftr-368	950	112	included	include	VERB
ftr-368	950	113	in	in	ADP
ftr-368	950	114	the	the	DET
ftr-368	950	115	bill	bill	NOUN
ftr-368	950	116	“	"	PUNCT
ftr-368	950	117	to	to	PART
ftr-368	950	118	bring	bring	VERB
ftr-368	950	119	down	down	ADP
ftr-368	950	120	the	the	DET
ftr-368	950	121	overall	overall	ADJ
ftr-368	950	122	cost	cost	NOUN
ftr-368	950	123	of	of	ADP
ftr-368	950	124	the	the	DET
ftr-368	950	125	legislation	legislation	NOUN
ftr-368	950	126	.	.	PUNCT
ftr-368	950	127	”153	”153	PUNCT
ftr-368	951	1	despite	despite	SCONJ
ftr-368	951	2	these	these	DET
ftr-368	951	3	pronouncements	pronouncement	NOUN
ftr-368	951	4	from	from	ADP
ftr-368	951	5	lawmakers	lawmaker	NOUN
ftr-368	951	6	,	,	PUNCT
ftr-368	951	7	the	the	DET
ftr-368	951	8	sports	sport	NOUN
ftr-368	951	9	industry	industry	NOUN
ftr-368	951	10	itself	itself	PRON
ftr-368	951	11	,	,	PUNCT
ftr-368	951	12	somewhat	somewhat	ADV
ftr-368	951	13	anomalously	anomalously	ADV
ftr-368	951	14	,	,	PUNCT
ftr-368	951	15	was	be	AUX
ftr-368	951	16	the	the	DET
ftr-368	951	17	key	key	ADJ
ftr-368	951	18	lobbyist	lobbyist	NOUN
ftr-368	951	19	in	in	ADP
ftr-368	951	20	support	support	NOUN
ftr-368	951	21	of	of	ADP
ftr-368	951	22	the	the	DET
ftr-368	951	23	legislation	legislation	NOUN
ftr-368	951	24	.	.	PUNCT
ftr-368	952	1	as	as	ADV
ftr-368	952	2	far	far	ADV
ftr-368	952	3	back	back	ADV
ftr-368	952	4	as	as	ADP
ftr-368	952	5	1999	1999	NUM
ftr-368	952	6	,	,	PUNCT
ftr-368	952	7	mlb	mlb	PROPN
ftr-368	952	8	had	have	AUX
ftr-368	952	9	hired	hire	VERB
ftr-368	952	10	william	william	PROPN
ftr-368	952	11	schweitzer	schweitzer	PROPN
ftr-368	952	12	,	,	PUNCT
ftr-368	952	13	a	a	DET
ftr-368	952	14	washington	washington	PROPN
ftr-368	952	15	attorney	attorney	NOUN
ftr-368	952	16	,	,	PUNCT
ftr-368	952	17	to	to	PART
ftr-368	952	18	lobby	lobby	VERB
ftr-368	952	19	regarding	regard	VERB
ftr-368	952	20	“	"	PUNCT
ftr-368	952	21	legislation	legislation	NOUN
ftr-368	952	22	affecting	affect	VERB
ftr-368	952	23	amortization	amortization	NOUN
ftr-368	952	24	,	,	PUNCT
ftr-368	952	25	depreciation	depreciation	NOUN
ftr-368	952	26	and	and	CCONJ
ftr-368	952	27	allocations	allocation	NOUN
ftr-368	952	28	in	in	ADP
ftr-368	952	29	regard	regard	NOUN
ftr-368	952	30	to	to	ADP
ftr-368	952	31	franchise	franchise	NOUN
ftr-368	952	32	purchase	purchase	NOUN
ftr-368	952	33	prices	price	NOUN
ftr-368	952	34	.	.	PUNCT
ftr-368	952	35	”154	”154	PROPN
ftr-368	952	36	in	in	ADP
ftr-368	952	37	a	a	DET
ftr-368	952	38	letter	letter	NOUN
ftr-368	952	39	to	to	ADP
ftr-368	952	40	then	then	ADV
ftr-368	952	41	-	-	PUNCT
ftr-368	952	42	treasury	treasury	NOUN
ftr-368	952	43	secretary	secretary	NOUN
ftr-368	952	44	summers	summer	NOUN
ftr-368	952	45	on	on	ADP
ftr-368	952	46	behalf	behalf	NOUN
ftr-368	952	47	of	of	ADP
ftr-368	952	48	mlb	mlb	PROPN
ftr-368	952	49	,	,	PUNCT
ftr-368	952	50	schweitzer	schweitzer	PROPN
ftr-368	952	51	stated	state	VERB
ftr-368	952	52	that	that	SCONJ
ftr-368	952	53	the	the	DET
ftr-368	952	54	league	league	NOUN
ftr-368	952	55	supported	support	VERB
ftr-368	952	56	a	a	DET
ftr-368	952	57	general	general	ADJ
ftr-368	952	58	rule	rule	NOUN
ftr-368	952	59	permitting	permit	VERB
ftr-368	952	60	amortization	amortization	NOUN
ftr-368	952	61	of	of	ADP
ftr-368	952	62	all	all	DET
ftr-368	952	63	intangible	intangible	ADJ
ftr-368	952	64	assets	asset	NOUN
ftr-368	952	65	over	over	ADP
ftr-368	952	66	a	a	DET
ftr-368	952	67	fifteen	fifteen	ADJ
ftr-368	952	68	year	year	NOUN
ftr-368	952	69	period	period	NOUN
ftr-368	952	70	.	.	PUNCT
ftr-368	953	1	schweitzer	schweitzer	PROPN
ftr-368	953	2	pointed	point	VERB
ftr-368	953	3	out	out	ADP
ftr-368	953	4	that	that	SCONJ
ftr-368	953	5	although	although	SCONJ
ftr-368	953	6	player	player	NOUN
ftr-368	953	7	contracts	contract	NOUN
ftr-368	953	8	and	and	CCONJ
ftr-368	953	9	various	various	ADJ
ftr-368	953	10	other	other	ADJ
ftr-368	953	11	intangible	intangible	ADJ
ftr-368	953	12	assets	asset	NOUN
ftr-368	953	13	have	have	VERB
ftr-368	953	14	useful	useful	ADJ
ftr-368	953	15	lives	life	NOUN
ftr-368	953	16	significantly	significantly	ADV
ftr-368	953	17	less	less	ADJ
ftr-368	953	18	than	than	ADP
ftr-368	953	19	fifteen	fifteen	NUM
ftr-368	953	20	years	year	NOUN
ftr-368	953	21	,	,	PUNCT
ftr-368	953	22	mlb	mlb	PROPN
ftr-368	953	23	nevertheless	nevertheless	ADV
ftr-368	953	24	supported	support	VERB
ftr-368	953	25	a	a	DET
ftr-368	953	26	rule	rule	NOUN
ftr-368	953	27	that	that	PRON
ftr-368	953	28	would	would	AUX
ftr-368	953	29	“	"	PUNCT
ftr-368	953	30	provide	provide	VERB
ftr-368	953	31	consistent	consistent	ADJ
ftr-368	953	32	treatment	treatment	NOUN
ftr-368	953	33	and	and	CCONJ
ftr-368	953	34	minimize	minimize	VERB
ftr-368	953	35	disputes	dispute	NOUN
ftr-368	953	36	regarding	regard	VERB
ftr-368	953	37	acquired	acquire	VERB
ftr-368	953	38	intangibles	intangible	NOUN
ftr-368	953	39	.	.	PUNCT
ftr-368	954	1	”155	”155	PUNCT
ftr-368	955	1	several	several	ADJ
ftr-368	955	2	commentators	commentator	NOUN
ftr-368	955	3	have	have	AUX
ftr-368	955	4	asserted	assert	VERB
ftr-368	955	5	that	that	SCONJ
ftr-368	955	6	the	the	DET
ftr-368	955	7	legislation	legislation	NOUN
ftr-368	955	8	will	will	AUX
ftr-368	955	9	ultimately	ultimately	ADV
ftr-368	955	10	prove	prove	VERB
ftr-368	955	11	to	to	PART
ftr-368	955	12	be	be	AUX
ftr-368	955	13	a	a	DET
ftr-368	955	14	boon	boon	NOUN
ftr-368	955	15	to	to	ADP
ftr-368	955	16	sports	sport	NOUN
ftr-368	955	17	owners	owner	NOUN
ftr-368	955	18	.	.	PUNCT
ftr-368	956	1	some	some	PRON
ftr-368	956	2	have	have	AUX
ftr-368	956	3	estimated	estimate	VERB
ftr-368	956	4	that	that	SCONJ
ftr-368	956	5	the	the	DET
ftr-368	956	6	150	150	NUM
ftr-368	956	7	.	.	PUNCT
ftr-368	957	1	pub	pub	NOUN
ftr-368	957	2	.	.	PUNCT
ftr-368	958	1	l.	l.	PROPN
ftr-368	958	2	no	no	INTJ
ftr-368	958	3	.	.	PROPN
ftr-368	959	1	108	108	NUM
ftr-368	959	2	-	-	SYM
ftr-368	959	3	27	27	NUM
ftr-368	959	4	(	(	PUNCT
ftr-368	959	5	2003	2003	NUM
ftr-368	959	6	)	)	PUNCT
ftr-368	960	1	.	.	PUNCT
ftr-368	961	1	see	see	VERB
ftr-368	961	2	martin	martin	PROPN
ftr-368	961	3	a.	a.	PROPN
ftr-368	961	4	sullivan	sullivan	PROPN
ftr-368	961	5	,	,	PUNCT
ftr-368	961	6	sports	sport	NOUN
ftr-368	961	7	franchises	franchise	NOUN
ftr-368	961	8	may	may	AUX
ftr-368	961	9	win	win	VERB
ftr-368	961	10	big	big	ADJ
ftr-368	961	11	in	in	ADP
ftr-368	961	12	eti	eti	PROPN
ftr-368	961	13	bill	bill	NOUN
ftr-368	961	14	,	,	PUNCT
ftr-368	961	15	tax	tax	NOUN
ftr-368	961	16	notes	note	NOUN
ftr-368	961	17	,	,	PUNCT
ftr-368	961	18	jun	jun	PROPN
ftr-368	961	19	.	.	PROPN
ftr-368	961	20	21	21	NUM
ftr-368	961	21	,	,	PUNCT
ftr-368	961	22	2004	2004	NUM
ftr-368	961	23	.	.	PUNCT
ftr-368	962	1	151	151	NUM
ftr-368	962	2	.	.	PUNCT
ftr-368	963	1	jcx-69	jcx-69	NOUN
ftr-368	963	2	-	-	PUNCT
ftr-368	963	3	04	04	NUM
ftr-368	963	4	,	,	PUNCT
ftr-368	963	5	“	"	PUNCT
ftr-368	963	6	estimated	estimate	VERB
ftr-368	963	7	budget	budget	NOUN
ftr-368	963	8	effects	effect	NOUN
ftr-368	963	9	of	of	ADP
ftr-368	963	10	the	the	DET
ftr-368	963	11	conference	conference	NOUN
ftr-368	963	12	agreement	agreement	NOUN
ftr-368	963	13	for	for	ADP
ftr-368	963	14	h.r	h.r	PROPN
ftr-368	963	15	.	.	PROPN
ftr-368	963	16	4520	4520	NUM
ftr-368	963	17	,	,	PUNCT
ftr-368	963	18	the	the	DET
ftr-368	963	19	‘	'	PUNCT
ftr-368	963	20	american	american	ADJ
ftr-368	963	21	jobs	job	NOUN
ftr-368	963	22	creation	creation	PROPN
ftr-368	963	23	act	act	NOUN
ftr-368	963	24	of	of	ADP
ftr-368	963	25	2004	2004	NUM
ftr-368	963	26	,	,	PUNCT
ftr-368	963	27	’	'	PUNCT
ftr-368	963	28	fiscal	fiscal	ADJ
ftr-368	963	29	years	year	NOUN
ftr-368	963	30	2005	2005	NUM
ftr-368	963	31	–	–	PUNCT
ftr-368	963	32	2014	2014	NUM
ftr-368	963	33	”	"	PUNCT
ftr-368	963	34	(	(	PUNCT
ftr-368	963	35	oct	oct	PROPN
ftr-368	963	36	.	.	PROPN
ftr-368	963	37	7	7	NUM
ftr-368	963	38	,	,	PUNCT
ftr-368	963	39	2004	2004	NUM
ftr-368	963	40	)	)	PUNCT
ftr-368	963	41	.	.	PUNCT
ftr-368	964	1	152	152	NUM
ftr-368	964	2	.	.	PUNCT
ftr-368	965	1	duff	duff	PROPN
ftr-368	965	2	wilson	wilson	PROPN
ftr-368	965	3	,	,	PUNCT
ftr-368	965	4	bill	bill	NOUN
ftr-368	965	5	would	would	AUX
ftr-368	965	6	raise	raise	VERB
ftr-368	965	7	franchise	franchise	NOUN
ftr-368	965	8	value	value	NOUN
ftr-368	965	9	of	of	ADP
ftr-368	965	10	sports	sport	NOUN
ftr-368	965	11	teams	team	NOUN
ftr-368	965	12	,	,	PUNCT
ftr-368	965	13	n.y	n.y	PROPN
ftr-368	965	14	.	.	PROPN
ftr-368	965	15	times	times	PROPN
ftr-368	965	16	,	,	PUNCT
ftr-368	965	17	aug	aug	PROPN
ftr-368	965	18	.	.	PROPN
ftr-368	965	19	2	2	NUM
ftr-368	965	20	,	,	PUNCT
ftr-368	965	21	2004	2004	NUM
ftr-368	965	22	.	.	PUNCT
ftr-368	966	1	153	153	NUM
ftr-368	966	2	.	.	PUNCT
ftr-368	967	1	analysts	analyst	NOUN
ftr-368	967	2	:	:	PUNCT
ftr-368	967	3	profitable	profitable	ADJ
ftr-368	967	4	franchises	franchise	NOUN
ftr-368	967	5	likely	likely	ADJ
ftr-368	967	6	to	to	PART
ftr-368	967	7	benefit	benefit	VERB
ftr-368	967	8	,	,	PUNCT
ftr-368	967	9	associated	associated	ADJ
ftr-368	967	10	press	press	NOUN
ftr-368	967	11	,	,	PUNCT
ftr-368	967	12	aug	aug	PROPN
ftr-368	967	13	.	.	PROPN
ftr-368	967	14	3	3	NUM
ftr-368	967	15	,	,	PUNCT
ftr-368	967	16	2004	2004	NUM
ftr-368	967	17	,	,	PUNCT
ftr-368	967	18	www.espn.com	www.espn.com	X
ftr-368	967	19	.	.	NOUN
ftr-368	967	20	154	154	NUM
ftr-368	967	21	.	.	PUNCT
ftr-368	968	1	political	political	ADJ
ftr-368	968	2	lobbyist	lobbyist	NOUN
ftr-368	968	3	summaries	summary	NOUN
ftr-368	968	4	available	available	ADJ
ftr-368	968	5	at	at	ADP
ftr-368	968	6	www.sopr.senate.gov	www.sopr.senate.gov	PROPN
ftr-368	968	7	.	.	PUNCT
ftr-368	968	8	155	155	NUM
ftr-368	968	9	.	.	PUNCT
ftr-368	968	10	letter	letter	NOUN
ftr-368	968	11	from	from	ADP
ftr-368	968	12	william	william	PROPN
ftr-368	968	13	h.	h.	PROPN
ftr-368	968	14	schweitzer	schweitzer	PROPN
ftr-368	968	15	to	to	ADP
ftr-368	968	16	honorable	honorable	ADJ
ftr-368	968	17	lawrence	lawrence	PROPN
ftr-368	968	18	h.	h.	PROPN
ftr-368	968	19	summers	summers	PROPN
ftr-368	968	20	,	,	PUNCT
ftr-368	968	21	2000	2000	NUM
ftr-368	968	22	tnt	tnt	PROPN
ftr-368	968	23	213	213	NUM
ftr-368	968	24	-	-	SYM
ftr-368	968	25	26	26	NUM
ftr-368	968	26	(	(	PUNCT
ftr-368	968	27	nov	nov	PROPN
ftr-368	968	28	.	.	PROPN
ftr-368	968	29	2	2	NUM
ftr-368	968	30	,	,	PUNCT
ftr-368	968	31	2000	2000	NUM
ftr-368	968	32	)	)	PUNCT
ftr-368	968	33	.	.	PUNCT
ftr-368	969	1	2008	2008	NUM
ftr-368	969	2	]	]	PUNCT
ftr-368	970	1	taxing	tax	VERB
ftr-368	970	2	the	the	DET
ftr-368	970	3	business	business	NOUN
ftr-368	970	4	of	of	ADP
ftr-368	970	5	sports	sport	NOUN
ftr-368	970	6	205	205	NUM
ftr-368	970	7	change	change	NOUN
ftr-368	970	8	would	would	AUX
ftr-368	970	9	add	add	VERB
ftr-368	970	10	5	5	NUM
ftr-368	970	11	%	%	NOUN
ftr-368	970	12	to	to	ADP
ftr-368	970	13	the	the	DET
ftr-368	970	14	values	value	NOUN
ftr-368	970	15	of	of	ADP
ftr-368	970	16	sports	sport	NOUN
ftr-368	970	17	teams	team	NOUN
ftr-368	970	18	,	,	PUNCT
ftr-368	970	19	and	and	CCONJ
ftr-368	970	20	noted	note	VERB
ftr-368	970	21	commentator	commentator	NOUN
ftr-368	970	22	robert	robert	PROPN
ftr-368	970	23	willens	willens	PROPN
ftr-368	970	24	has	have	AUX
ftr-368	970	25	suggested	suggest	VERB
ftr-368	970	26	by	by	ADP
ftr-368	970	27	way	way	NOUN
ftr-368	970	28	of	of	ADP
ftr-368	970	29	example	example	NOUN
ftr-368	970	30	that	that	SCONJ
ftr-368	970	31	the	the	DET
ftr-368	970	32	new	new	PROPN
ftr-368	970	33	york	york	PROPN
ftr-368	970	34	jets	jet	NOUN
ftr-368	970	35	,	,	PUNCT
ftr-368	970	36	who	who	PRON
ftr-368	970	37	were	be	AUX
ftr-368	970	38	sold	sell	VERB
ftr-368	970	39	in	in	ADP
ftr-368	970	40	2000	2000	NUM
ftr-368	970	41	for	for	ADP
ftr-368	970	42	$	$	SYM
ftr-368	970	43	635	635	NUM
ftr-368	970	44	million	million	NUM
ftr-368	970	45	,	,	PUNCT
ftr-368	970	46	could	could	AUX
ftr-368	970	47	be	be	AUX
ftr-368	970	48	worth	worth	ADJ
ftr-368	970	49	an	an	DET
ftr-368	970	50	additional	additional	ADJ
ftr-368	970	51	$	$	SYM
ftr-368	970	52	55	55	NUM
ftr-368	970	53	million	million	NUM
ftr-368	970	54	under	under	ADP
ftr-368	970	55	the	the	DET
ftr-368	970	56	proposal.156	proposal.156	ADJ
ftr-368	970	57	many	many	ADJ
ftr-368	970	58	other	other	ADJ
ftr-368	970	59	experts	expert	NOUN
ftr-368	970	60	in	in	ADP
ftr-368	970	61	the	the	DET
ftr-368	970	62	area	area	NOUN
ftr-368	970	63	of	of	ADP
ftr-368	970	64	sports	sport	NOUN
ftr-368	970	65	ownership	ownership	NOUN
ftr-368	970	66	agreed	agree	VERB
ftr-368	970	67	that	that	SCONJ
ftr-368	970	68	the	the	DET
ftr-368	970	69	repeal	repeal	NOUN
ftr-368	970	70	of	of	ADP
ftr-368	970	71	section	section	NOUN
ftr-368	970	72	197(e)(6	197(e)(6	NUM
ftr-368	970	73	)	)	PUNCT
ftr-368	970	74	would	would	AUX
ftr-368	970	75	increase	increase	VERB
ftr-368	970	76	the	the	DET
ftr-368	970	77	sale	sale	NOUN
ftr-368	970	78	value	value	NOUN
ftr-368	970	79	of	of	ADP
ftr-368	970	80	franchises	franchise	NOUN
ftr-368	970	81	across	across	ADP
ftr-368	970	82	the	the	DET
ftr-368	970	83	board	board	NOUN
ftr-368	970	84	,	,	PUNCT
ftr-368	970	85	particularly	particularly	ADV
ftr-368	970	86	nfl	nfl	PROPN
ftr-368	970	87	franchises	franchises	PROPN
ftr-368	970	88	,	,	PUNCT
ftr-368	970	89	which	which	PRON
ftr-368	970	90	have	have	AUX
ftr-368	970	91	been	be	AUX
ftr-368	970	92	estimated	estimate	VERB
ftr-368	970	93	to	to	PART
ftr-368	970	94	receive	receive	VERB
ftr-368	970	95	upwards	upwards	ADV
ftr-368	970	96	of	of	ADP
ftr-368	970	97	$	$	SYM
ftr-368	970	98	77	77	NUM
ftr-368	970	99	million	million	NUM
ftr-368	970	100	per	per	ADP
ftr-368	970	101	year	year	NOUN
ftr-368	970	102	from	from	ADP
ftr-368	970	103	national	national	ADJ
ftr-368	970	104	broadcast	broadcast	NOUN
ftr-368	970	105	rights	right	NOUN
ftr-368	970	106	negotiated	negotiate	VERB
ftr-368	970	107	by	by	ADP
ftr-368	970	108	their	their	PRON
ftr-368	970	109	league.157	league.157	NOUN
ftr-368	970	110	based	base	VERB
ftr-368	970	111	on	on	ADP
ftr-368	970	112	forbes	forbes	PROPN
ftr-368	970	113	magazine	magazine	PROPN
ftr-368	970	114	’s	’s	PART
ftr-368	970	115	2002	2002	NUM
ftr-368	970	116	estimates	estimate	NOUN
ftr-368	970	117	of	of	ADP
ftr-368	970	118	franchise	franchise	NOUN
ftr-368	970	119	values	value	NOUN
ftr-368	970	120	,	,	PUNCT
ftr-368	970	121	if	if	SCONJ
ftr-368	970	122	the	the	DET
ftr-368	970	123	jobs	job	NOUN
ftr-368	970	124	act	act	VERB
ftr-368	970	125	benefits	benefit	VERB
ftr-368	970	126	sports	sport	NOUN
ftr-368	970	127	teams	team	NOUN
ftr-368	970	128	by	by	ADP
ftr-368	970	129	adding	add	VERB
ftr-368	970	130	5	5	NUM
ftr-368	970	131	%	%	NOUN
ftr-368	970	132	to	to	ADP
ftr-368	970	133	their	their	PRON
ftr-368	970	134	value	value	NOUN
ftr-368	970	135	as	as	ADP
ftr-368	970	136	a	a	DET
ftr-368	970	137	result	result	NOUN
ftr-368	970	138	of	of	ADP
ftr-368	970	139	the	the	DET
ftr-368	970	140	tax	tax	NOUN
ftr-368	970	141	savings	saving	NOUN
ftr-368	970	142	,	,	PUNCT
ftr-368	970	143	the	the	DET
ftr-368	970	144	industry	industry	NOUN
ftr-368	970	145	as	as	ADP
ftr-368	970	146	a	a	DET
ftr-368	970	147	whole	whole	NOUN
ftr-368	970	148	effectively	effectively	ADV
ftr-368	970	149	received	receive	VERB
ftr-368	970	150	a	a	DET
ftr-368	970	151	$	$	SYM
ftr-368	970	152	2	2	NUM
ftr-368	970	153	billion	billion	NUM
ftr-368	970	154	subsidy	subsidy	NOUN
ftr-368	970	155	.	.	PUNCT
ftr-368	971	1	the	the	DET
ftr-368	971	2	empirical	empirical	ADJ
ftr-368	971	3	data	datum	NOUN
ftr-368	971	4	regarding	regard	VERB
ftr-368	971	5	franchise	franchise	NOUN
ftr-368	971	6	values	value	NOUN
ftr-368	971	7	is	be	AUX
ftr-368	971	8	difficult	difficult	ADJ
ftr-368	971	9	to	to	PART
ftr-368	971	10	interpret	interpret	VERB
ftr-368	971	11	,	,	PUNCT
ftr-368	971	12	largely	largely	ADV
ftr-368	971	13	because	because	SCONJ
ftr-368	971	14	it	it	PRON
ftr-368	971	15	is	be	AUX
ftr-368	971	16	based	base	VERB
ftr-368	971	17	on	on	ADP
ftr-368	971	18	various	various	ADJ
ftr-368	971	19	assumptions	assumption	NOUN
ftr-368	971	20	and	and	CCONJ
ftr-368	971	21	financial	financial	ADJ
ftr-368	971	22	projections	projection	NOUN
ftr-368	971	23	.	.	PUNCT
ftr-368	972	1	there	there	PRON
ftr-368	972	2	are	be	VERB
ftr-368	972	3	also	also	ADV
ftr-368	972	4	many	many	ADJ
ftr-368	972	5	confounding	confound	VERB
ftr-368	972	6	factors	factor	NOUN
ftr-368	972	7	,	,	PUNCT
ftr-368	972	8	such	such	ADJ
ftr-368	972	9	as	as	ADP
ftr-368	972	10	baseball	baseball	NOUN
ftr-368	972	11	’s	’s	PART
ftr-368	972	12	revenue	revenue	NOUN
ftr-368	972	13	sharing	sharing	NOUN
ftr-368	972	14	and	and	CCONJ
ftr-368	972	15	luxury	luxury	NOUN
ftr-368	972	16	tax	tax	NOUN
ftr-368	972	17	systems158	systems158	PROPN
ftr-368	972	18	as	as	ADV
ftr-368	972	19	well	well	ADV
ftr-368	972	20	as	as	ADP
ftr-368	972	21	the	the	DET
ftr-368	972	22	increased	increase	VERB
ftr-368	972	23	revenues	revenue	NOUN
ftr-368	972	24	attributable	attributable	ADJ
ftr-368	972	25	to	to	ADP
ftr-368	972	26	a	a	DET
ftr-368	972	27	new	new	ADJ
ftr-368	972	28	stadium	stadium	NOUN
ftr-368	972	29	or	or	CCONJ
ftr-368	972	30	ballpark	ballpark	NOUN
ftr-368	972	31	.	.	PUNCT
ftr-368	973	1	moreover	moreover	ADV
ftr-368	973	2	,	,	PUNCT
ftr-368	973	3	any	any	DET
ftr-368	973	4	value	value	NOUN
ftr-368	973	5	increases	increase	VERB
ftr-368	973	6	attributable	attributable	ADJ
ftr-368	973	7	to	to	ADP
ftr-368	973	8	the	the	DET
ftr-368	973	9	jobs	job	NOUN
ftr-368	973	10	act	act	VERB
ftr-368	973	11	amendments	amendment	NOUN
ftr-368	973	12	would	would	AUX
ftr-368	973	13	be	be	AUX
ftr-368	973	14	manifest	manifest	ADJ
ftr-368	973	15	only	only	ADV
ftr-368	973	16	in	in	ADP
ftr-368	973	17	new	new	ADJ
ftr-368	973	18	acquisitions	acquisition	NOUN
ftr-368	973	19	of	of	ADP
ftr-368	973	20	sports	sport	NOUN
ftr-368	973	21	teams	team	NOUN
ftr-368	973	22	,	,	PUNCT
ftr-368	973	23	since	since	SCONJ
ftr-368	973	24	the	the	DET
ftr-368	973	25	legislation	legislation	NOUN
ftr-368	973	26	was	be	AUX
ftr-368	973	27	made	make	VERB
ftr-368	973	28	effective	effective	ADJ
ftr-368	973	29	only	only	ADV
ftr-368	973	30	to	to	ADP
ftr-368	973	31	property	property	NOUN
ftr-368	973	32	acquired	acquire	VERB
ftr-368	973	33	after	after	ADP
ftr-368	973	34	the	the	DET
ftr-368	973	35	date	date	NOUN
ftr-368	973	36	of	of	ADP
ftr-368	973	37	enactment	enactment	NOUN
ftr-368	973	38	(	(	PUNCT
ftr-368	973	39	october	october	PROPN
ftr-368	973	40	22	22	NUM
ftr-368	973	41	,	,	PUNCT
ftr-368	973	42	2004).159	2004).159	NUM
ftr-368	973	43	in	in	ADP
ftr-368	973	44	other	other	ADJ
ftr-368	973	45	words	word	NOUN
ftr-368	973	46	,	,	PUNCT
ftr-368	973	47	current	current	ADJ
ftr-368	973	48	owners	owner	NOUN
ftr-368	973	49	can	can	AUX
ftr-368	973	50	not	not	PART
ftr-368	973	51	realize	realize	VERB
ftr-368	973	52	the	the	DET
ftr-368	973	53	benefits	benefit	NOUN
ftr-368	973	54	of	of	ADP
ftr-368	973	55	the	the	DET
ftr-368	973	56	amendments	amendment	NOUN
ftr-368	973	57	through	through	ADP
ftr-368	973	58	modified	modify	VERB
ftr-368	973	59	amortization	amortization	NOUN
ftr-368	973	60	,	,	PUNCT
ftr-368	973	61	but	but	CCONJ
ftr-368	973	62	only	only	ADV
ftr-368	973	63	through	through	ADP
ftr-368	973	64	the	the	DET
ftr-368	973	65	(	(	PUNCT
ftr-368	973	66	potentially	potentially	ADV
ftr-368	973	67	)	)	PUNCT
ftr-368	973	68	enhanced	enhance	VERB
ftr-368	973	69	purchase	purchase	NOUN
ftr-368	973	70	price	price	NOUN
ftr-368	973	71	their	their	PRON
ftr-368	973	72	teams	team	NOUN
ftr-368	973	73	can	can	AUX
ftr-368	973	74	fetch	fetch	VERB
ftr-368	973	75	based	base	VERB
ftr-368	973	76	on	on	ADP
ftr-368	973	77	the	the	DET
ftr-368	973	78	market	market	NOUN
ftr-368	973	79	’s	’s	PART
ftr-368	973	80	valuation	valuation	NOUN
ftr-368	973	81	of	of	ADP
ftr-368	973	82	the	the	DET
ftr-368	973	83	present	present	ADJ
ftr-368	973	84	value	value	NOUN
ftr-368	973	85	of	of	ADP
ftr-368	973	86	incremental	incremental	ADJ
ftr-368	973	87	amortization	amortization	NOUN
ftr-368	973	88	deductions	deduction	NOUN
ftr-368	973	89	available	available	ADJ
ftr-368	973	90	in	in	ADP
ftr-368	973	91	the	the	DET
ftr-368	973	92	future	future	NOUN
ftr-368	973	93	.	.	PUNCT
ftr-368	974	1	forbes	forbes	PROPN
ftr-368	974	2	’	'	PUNCT
ftr-368	974	3	value	value	PROPN
ftr-368	974	4	156	156	NUM
ftr-368	974	5	.	.	PUNCT
ftr-368	975	1	duff	duff	PROPN
ftr-368	975	2	wilson	wilson	PROPN
ftr-368	975	3	,	,	PUNCT
ftr-368	975	4	supra	supra	PROPN
ftr-368	975	5	note	note	NOUN
ftr-368	975	6	152	152	NUM
ftr-368	975	7	.	.	PUNCT
ftr-368	976	1	according	accord	VERB
ftr-368	976	2	to	to	ADP
ftr-368	976	3	wilson	wilson	PROPN
ftr-368	976	4	,	,	PUNCT
ftr-368	976	5	willens	willen	NOUN
ftr-368	976	6	was	be	AUX
ftr-368	976	7	“	"	PUNCT
ftr-368	976	8	mystified	mystify	VERB
ftr-368	976	9	”	"	PUNCT
ftr-368	976	10	by	by	ADP
ftr-368	976	11	the	the	DET
ftr-368	976	12	congressional	congressional	ADJ
ftr-368	976	13	claims	claim	NOUN
ftr-368	976	14	regarding	regard	VERB
ftr-368	976	15	the	the	DET
ftr-368	976	16	revenue	revenue	NOUN
ftr-368	976	17	raising	raise	VERB
ftr-368	976	18	nature	nature	NOUN
ftr-368	976	19	of	of	ADP
ftr-368	976	20	the	the	DET
ftr-368	976	21	proposal	proposal	NOUN
ftr-368	976	22	.	.	PUNCT
ftr-368	977	1	aaron	aaron	PROPN
ftr-368	977	2	barman	barman	PROPN
ftr-368	977	3	was	be	AUX
ftr-368	977	4	also	also	ADV
ftr-368	977	5	quoted	quote	VERB
ftr-368	977	6	as	as	ADP
ftr-368	977	7	rather	rather	ADV
ftr-368	977	8	categorically	categorically	ADV
ftr-368	977	9	stating	state	VERB
ftr-368	977	10	that	that	SCONJ
ftr-368	977	11	“	"	PUNCT
ftr-368	977	12	at	at	ADP
ftr-368	977	13	the	the	DET
ftr-368	977	14	end	end	NOUN
ftr-368	977	15	of	of	ADP
ftr-368	977	16	the	the	DET
ftr-368	977	17	day	day	NOUN
ftr-368	977	18	,	,	PUNCT
ftr-368	977	19	[	[	X
ftr-368	977	20	there	there	PRON
ftr-368	977	21	is	be	VERB
ftr-368	977	22	no	no	DET
ftr-368	977	23	doubt	doubt	NOUN
ftr-368	977	24	the	the	DET
ftr-368	977	25	amendment	amendment	NOUN
ftr-368	977	26	adds	add	VERB
ftr-368	977	27	to	to	ADP
ftr-368	977	28	the	the	DET
ftr-368	977	29	current	current	ADJ
ftr-368	977	30	value	value	NOUN
ftr-368	977	31	of	of	ADP
ftr-368	977	32	franchises	franchise	NOUN
ftr-368	977	33	]	]	PUNCT
ftr-368	977	34	.	.	PUNCT
ftr-368	977	35	”	"	PUNCT
ftr-368	978	1	157	157	NUM
ftr-368	978	2	.	.	PUNCT
ftr-368	979	1	i	i	PRON
ftr-368	979	2	d.	d.	PROPN
ftr-368	979	3	158	158	NUM
ftr-368	979	4	.	.	PUNCT
ftr-368	980	1	for	for	ADP
ftr-368	980	2	example	example	NOUN
ftr-368	980	3	,	,	PUNCT
ftr-368	980	4	the	the	DET
ftr-368	980	5	new	new	PROPN
ftr-368	980	6	york	york	PROPN
ftr-368	980	7	yankees	yankees	PROPN
ftr-368	980	8	,	,	PUNCT
ftr-368	980	9	who	who	PRON
ftr-368	980	10	recently	recently	ADV
ftr-368	980	11	surpassed	surpass	VERB
ftr-368	980	12	the	the	DET
ftr-368	980	13	$	$	SYM
ftr-368	980	14	1	1	NUM
ftr-368	980	15	billion	billion	NUM
ftr-368	980	16	value	value	NOUN
ftr-368	980	17	mark	mark	NOUN
ftr-368	980	18	in	in	ADP
ftr-368	980	19	the	the	DET
ftr-368	980	20	annual	annual	ADJ
ftr-368	980	21	forbes	forbes	PROPN
ftr-368	980	22	report	report	NOUN
ftr-368	980	23	,	,	PUNCT
ftr-368	980	24	paid	pay	VERB
ftr-368	980	25	an	an	DET
ftr-368	980	26	estimated	estimate	VERB
ftr-368	980	27	$	$	SYM
ftr-368	980	28	70	70	NUM
ftr-368	980	29	million	million	NUM
ftr-368	980	30	in	in	ADP
ftr-368	980	31	revenue	revenue	NOUN
ftr-368	980	32	sharing	sharing	NOUN
ftr-368	980	33	in	in	ADP
ftr-368	980	34	2006	2006	NUM
ftr-368	980	35	.	.	PUNCT
ftr-368	981	1	forbes	forbes	PROPN
ftr-368	981	2	franchise	franchise	PROPN
ftr-368	981	3	values	value	NOUN
ftr-368	981	4	:	:	PUNCT
ftr-368	981	5	yankees	yankees	PROPN
ftr-368	981	6	franchise	franchise	PROPN
ftr-368	981	7	hits	hit	VERB
ftr-368	981	8	value	value	NOUN
ftr-368	981	9	of	of	ADP
ftr-368	981	10	$	$	SYM
ftr-368	981	11	1.2	1.2	NUM
ftr-368	981	12	billion	billion	NUM
ftr-368	981	13	,	,	PUNCT
ftr-368	981	14	associated	associated	ADJ
ftr-368	981	15	press	press	NOUN
ftr-368	981	16	,	,	PUNCT
ftr-368	981	17	apr	apr	PROPN
ftr-368	981	18	.	.	PROPN
ftr-368	981	19	20	20	NUM
ftr-368	981	20	,	,	PUNCT
ftr-368	981	21	2007	2007	NUM
ftr-368	981	22	,	,	PUNCT
ftr-368	981	23	http://findarticles.com/p/articles/mi_qn4188/is_20070420/ai_n19038349	http://findarticles.com/p/articles/mi_qn4188/is_20070420/ai_n19038349	X
ftr-368	981	24	.	.	PUNCT
ftr-368	982	1	a	a	DET
ftr-368	982	2	luxury	luxury	NOUN
ftr-368	982	3	tax	tax	NOUN
ftr-368	982	4	is	be	AUX
ftr-368	982	5	designed	design	VERB
ftr-368	982	6	to	to	PART
ftr-368	982	7	penalize	penalize	VERB
ftr-368	982	8	the	the	DET
ftr-368	982	9	teams	team	NOUN
ftr-368	982	10	that	that	PRON
ftr-368	982	11	spend	spend	VERB
ftr-368	982	12	more	more	ADJ
ftr-368	982	13	than	than	ADP
ftr-368	982	14	their	their	PRON
ftr-368	982	15	counterparts	counterpart	NOUN
ftr-368	982	16	.	.	PUNCT
ftr-368	983	1	the	the	DET
ftr-368	983	2	national	national	PROPN
ftr-368	983	3	football	football	PROPN
ftr-368	983	4	league	league	PROPN
ftr-368	983	5	uses	use	VERB
ftr-368	983	6	a	a	DET
ftr-368	983	7	“	"	PUNCT
ftr-368	983	8	hard	hard	ADJ
ftr-368	983	9	”	"	PUNCT
ftr-368	983	10	salary	salary	NOUN
ftr-368	983	11	cap	cap	NOUN
ftr-368	983	12	,	,	PUNCT
ftr-368	983	13	which	which	PRON
ftr-368	983	14	is	be	AUX
ftr-368	983	15	based	base	VERB
ftr-368	983	16	on	on	ADP
ftr-368	983	17	a	a	DET
ftr-368	983	18	percentage	percentage	NOUN
ftr-368	983	19	of	of	ADP
ftr-368	983	20	league	league	NOUN
ftr-368	983	21	revenues	revenue	NOUN
ftr-368	983	22	.	.	PUNCT
ftr-368	984	1	the	the	DET
ftr-368	984	2	nba	nba	PROPN
ftr-368	984	3	also	also	ADV
ftr-368	984	4	uses	use	VERB
ftr-368	984	5	a	a	DET
ftr-368	984	6	salary	salary	NOUN
ftr-368	984	7	cap	cap	NOUN
ftr-368	984	8	that	that	PRON
ftr-368	984	9	is	be	AUX
ftr-368	984	10	based	base	VERB
ftr-368	984	11	on	on	ADP
ftr-368	984	12	a	a	DET
ftr-368	984	13	percentage	percentage	NOUN
ftr-368	984	14	of	of	ADP
ftr-368	984	15	league	league	NOUN
ftr-368	984	16	revenues	revenue	NOUN
ftr-368	984	17	,	,	PUNCT
ftr-368	984	18	though	though	SCONJ
ftr-368	984	19	its	its	PRON
ftr-368	984	20	cap	cap	NOUN
ftr-368	984	21	is	be	AUX
ftr-368	984	22	a	a	DET
ftr-368	984	23	“	"	PUNCT
ftr-368	984	24	soft	soft	ADJ
ftr-368	984	25	”	"	PUNCT
ftr-368	984	26	cap	cap	NOUN
ftr-368	984	27	.	.	PUNCT
ftr-368	985	1	the	the	DET
ftr-368	985	2	nature	nature	NOUN
ftr-368	985	3	of	of	ADP
ftr-368	985	4	the	the	DET
ftr-368	985	5	nba	nba	PROPN
ftr-368	985	6	’s	’s	PART
ftr-368	985	7	“	"	PUNCT
ftr-368	985	8	soft	soft	ADJ
ftr-368	985	9	”	"	PUNCT
ftr-368	985	10	cap	cap	NOUN
ftr-368	985	11	is	be	AUX
ftr-368	985	12	such	such	ADJ
ftr-368	985	13	that	that	SCONJ
ftr-368	985	14	teams	team	NOUN
ftr-368	985	15	may	may	AUX
ftr-368	985	16	exceed	exceed	VERB
ftr-368	985	17	the	the	DET
ftr-368	985	18	cap	cap	NOUN
ftr-368	985	19	in	in	ADP
ftr-368	985	20	certain	certain	ADJ
ftr-368	985	21	instances	instance	NOUN
ftr-368	985	22	,	,	PUNCT
ftr-368	985	23	such	such	ADJ
ftr-368	985	24	as	as	ADP
ftr-368	985	25	when	when	SCONJ
ftr-368	985	26	re	re	VERB
ftr-368	985	27	-	-	VERB
ftr-368	985	28	signing	sign	VERB
ftr-368	985	29	their	their	PRON
ftr-368	985	30	own	own	ADJ
ftr-368	985	31	free	free	ADJ
ftr-368	985	32	agents	agent	NOUN
ftr-368	985	33	.	.	PUNCT
ftr-368	986	1	to	to	PART
ftr-368	986	2	encourage	encourage	VERB
ftr-368	986	3	adherence	adherence	NOUN
ftr-368	986	4	to	to	ADP
ftr-368	986	5	the	the	DET
ftr-368	986	6	cap	cap	NOUN
ftr-368	986	7	,	,	PUNCT
ftr-368	986	8	the	the	DET
ftr-368	986	9	nba	nba	PROPN
ftr-368	986	10	also	also	ADV
ftr-368	986	11	imposes	impose	VERB
ftr-368	986	12	a	a	DET
ftr-368	986	13	luxury	luxury	NOUN
ftr-368	986	14	tax	tax	NOUN
ftr-368	986	15	on	on	ADP
ftr-368	986	16	teams	team	NOUN
ftr-368	986	17	that	that	PRON
ftr-368	986	18	exceed	exceed	VERB
ftr-368	986	19	the	the	DET
ftr-368	986	20	prescribed	prescribed	ADJ
ftr-368	986	21	salary	salary	NOUN
ftr-368	986	22	limits	limit	NOUN
ftr-368	986	23	.	.	PUNCT
ftr-368	987	1	159	159	NUM
ftr-368	987	2	.	.	PUNCT
ftr-368	987	3	jobs	job	NOUN
ftr-368	987	4	act	act	VERB
ftr-368	987	5	supra	supra	PROPN
ftr-368	987	6	note	note	PROPN
ftr-368	987	7	100	100	NUM
ftr-368	987	8	,	,	PUNCT
ftr-368	987	9	§	§	PROPN
ftr-368	987	10	886(c)(1	886(c)(1	NUM
ftr-368	987	11	)	)	PUNCT
ftr-368	987	12	.	.	PUNCT
ftr-368	988	1	the	the	DET
ftr-368	988	2	legislation	legislation	NOUN
ftr-368	988	3	also	also	ADV
ftr-368	988	4	does	do	AUX
ftr-368	988	5	not	not	PART
ftr-368	988	6	affect	affect	VERB
ftr-368	988	7	the	the	DET
ftr-368	988	8	treatment	treatment	NOUN
ftr-368	988	9	of	of	ADP
ftr-368	988	10	individual	individual	ADJ
ftr-368	988	11	player	player	NOUN
ftr-368	988	12	contracts	contract	NOUN
ftr-368	988	13	,	,	PUNCT
ftr-368	988	14	as	as	SCONJ
ftr-368	988	15	discussed	discuss	VERB
ftr-368	988	16	below	below	ADV
ftr-368	988	17	.	.	PUNCT
ftr-368	989	1	206	206	NUM
ftr-368	989	2	florida	florida	PROPN
ftr-368	989	3	tax	tax	NOUN
ftr-368	989	4	review	review	NOUN
ftr-368	990	1	[	[	X
ftr-368	990	2	vol	vol	NOUN
ftr-368	990	3	.	.	PUNCT
ftr-368	991	1	9:3	9:3	NUM
ftr-368	991	2	estimates	estimate	NOUN
ftr-368	991	3	are	be	AUX
ftr-368	991	4	based	base	VERB
ftr-368	991	5	on	on	ADP
ftr-368	991	6	multiples	multiple	NOUN
ftr-368	991	7	of	of	ADP
ftr-368	991	8	revenue	revenue	NOUN
ftr-368	991	9	and	and	CCONJ
ftr-368	991	10	are	be	AUX
ftr-368	991	11	adjusted	adjust	VERB
ftr-368	991	12	for	for	ADP
ftr-368	991	13	new	new	ADJ
ftr-368	991	14	ballparks	ballpark	NOUN
ftr-368	991	15	,	,	PUNCT
ftr-368	991	16	but	but	CCONJ
ftr-368	991	17	they	they	PRON
ftr-368	991	18	probably	probably	ADV
ftr-368	991	19	do	do	AUX
ftr-368	991	20	not	not	PART
ftr-368	991	21	capture	capture	VERB
ftr-368	991	22	the	the	DET
ftr-368	991	23	somewhat	somewhat	ADV
ftr-368	991	24	subtle	subtle	ADJ
ftr-368	991	25	effects	effect	NOUN
ftr-368	991	26	of	of	ADP
ftr-368	991	27	changes	change	NOUN
ftr-368	991	28	to	to	PART
ftr-368	991	29	tax	tax	VERB
ftr-368	991	30	write	write	NOUN
ftr-368	991	31	-	-	PUNCT
ftr-368	991	32	offs	off	NOUN
ftr-368	991	33	going	go	VERB
ftr-368	991	34	forward	forward	ADV
ftr-368	991	35	.	.	PUNCT
ftr-368	992	1	therefore	therefore	ADV
ftr-368	992	2	,	,	PUNCT
ftr-368	992	3	the	the	DET
ftr-368	992	4	effect	effect	NOUN
ftr-368	992	5	of	of	ADP
ftr-368	992	6	the	the	DET
ftr-368	992	7	jobs	job	NOUN
ftr-368	992	8	act	act	VERB
ftr-368	992	9	on	on	ADP
ftr-368	992	10	sports	sport	NOUN
ftr-368	992	11	valuation	valuation	NOUN
ftr-368	992	12	will	will	AUX
ftr-368	992	13	be	be	AUX
ftr-368	992	14	seen	see	VERB
ftr-368	992	15	in	in	ADP
ftr-368	992	16	future	future	ADJ
ftr-368	992	17	sale	sale	NOUN
ftr-368	992	18	transactions	transaction	NOUN
ftr-368	992	19	,	,	PUNCT
ftr-368	992	20	as	as	SCONJ
ftr-368	992	21	bankers	banker	NOUN
ftr-368	992	22	,	,	PUNCT
ftr-368	992	23	accountants	accountant	NOUN
ftr-368	992	24	and	and	CCONJ
ftr-368	992	25	lawyers	lawyer	NOUN
ftr-368	992	26	evaluate	evaluate	VERB
ftr-368	992	27	the	the	DET
ftr-368	992	28	actual	actual	ADJ
ftr-368	992	29	tax	tax	NOUN
ftr-368	992	30	savings	saving	NOUN
ftr-368	992	31	(	(	PUNCT
ftr-368	992	32	or	or	CCONJ
ftr-368	992	33	cost	cost	NOUN
ftr-368	992	34	)	)	PUNCT
ftr-368	992	35	on	on	ADP
ftr-368	992	36	a	a	DET
ftr-368	992	37	caseby	caseby	ADJ
ftr-368	992	38	-	-	PUNCT
ftr-368	992	39	case	case	NOUN
ftr-368	992	40	basis.160	basis.160	NOUN
ftr-368	992	41	franchises	franchise	NOUN
ftr-368	992	42	with	with	ADP
ftr-368	992	43	the	the	DET
ftr-368	992	44	most	most	ADV
ftr-368	992	45	lucrative	lucrative	ADJ
ftr-368	992	46	national	national	ADJ
ftr-368	992	47	and	and	CCONJ
ftr-368	992	48	local	local	ADJ
ftr-368	992	49	broadcasting	broadcasting	NOUN
ftr-368	992	50	contracts	contract	NOUN
ftr-368	992	51	stand	stand	VERB
ftr-368	992	52	to	to	PART
ftr-368	992	53	gain	gain	VERB
ftr-368	992	54	the	the	DET
ftr-368	992	55	most	most	ADJ
ftr-368	992	56	from	from	ADP
ftr-368	992	57	the	the	DET
ftr-368	992	58	jobs	job	NOUN
ftr-368	992	59	act	act	VERB
ftr-368	992	60	amendments	amendment	NOUN
ftr-368	992	61	,	,	PUNCT
ftr-368	992	62	since	since	SCONJ
ftr-368	992	63	the	the	DET
ftr-368	992	64	primary	primary	ADJ
ftr-368	992	65	effect	effect	NOUN
ftr-368	992	66	of	of	ADP
ftr-368	992	67	the	the	DET
ftr-368	992	68	new	new	ADJ
ftr-368	992	69	law	law	NOUN
ftr-368	992	70	is	be	AUX
ftr-368	992	71	to	to	PART
ftr-368	992	72	permit	permit	VERB
ftr-368	992	73	depreciation	depreciation	NOUN
ftr-368	992	74	on	on	ADP
ftr-368	992	75	these	these	DET
ftr-368	992	76	heretofore	heretofore	ADJ
ftr-368	992	77	unamortizable	unamortizable	ADJ
ftr-368	992	78	intangibles	intangible	NOUN
ftr-368	992	79	.	.	PUNCT
ftr-368	993	1	there	there	PRON
ftr-368	993	2	are	be	VERB
ftr-368	993	3	a	a	DET
ftr-368	993	4	number	number	NOUN
ftr-368	993	5	of	of	ADP
ftr-368	993	6	ways	way	NOUN
ftr-368	993	7	to	to	PART
ftr-368	993	8	account	account	VERB
ftr-368	993	9	for	for	ADP
ftr-368	993	10	the	the	DET
ftr-368	993	11	inconsistent	inconsistent	ADJ
ftr-368	993	12	pronouncements	pronouncement	NOUN
ftr-368	993	13	from	from	ADP
ftr-368	993	14	the	the	DET
ftr-368	993	15	government	government	NOUN
ftr-368	993	16	and	and	CCONJ
ftr-368	993	17	the	the	DET
ftr-368	993	18	sports	sport	NOUN
ftr-368	993	19	industry	industry	NOUN
ftr-368	993	20	regarding	regard	VERB
ftr-368	993	21	the	the	DET
ftr-368	993	22	repeal	repeal	NOUN
ftr-368	993	23	of	of	ADP
ftr-368	993	24	section	section	NOUN
ftr-368	993	25	197(e)(6	197(e)(6	NUM
ftr-368	993	26	)	)	PUNCT
ftr-368	993	27	.	.	PUNCT
ftr-368	994	1	one	one	NUM
ftr-368	994	2	possibility	possibility	NOUN
ftr-368	994	3	goes	go	VERB
ftr-368	994	4	to	to	ADP
ftr-368	994	5	the	the	DET
ftr-368	994	6	underlying	underlie	VERB
ftr-368	994	7	difficulty	difficulty	NOUN
ftr-368	994	8	inherent	inherent	ADJ
ftr-368	994	9	in	in	ADP
ftr-368	994	10	valuing	value	VERB
ftr-368	994	11	future	future	ADJ
ftr-368	994	12	cash	cash	NOUN
ftr-368	994	13	flows	flow	NOUN
ftr-368	994	14	.	.	PUNCT
ftr-368	995	1	recall	recall	VERB
ftr-368	995	2	that	that	SCONJ
ftr-368	995	3	the	the	DET
ftr-368	995	4	irs	irs	PROPN
ftr-368	995	5	’	'	PUNCT
ftr-368	995	6	2003	2003	NUM
ftr-368	995	7	directive	directive	NOUN
ftr-368	995	8	regarding	regard	VERB
ftr-368	995	9	player	player	NOUN
ftr-368	995	10	contract	contract	NOUN
ftr-368	995	11	amortization	amortization	NOUN
ftr-368	995	12	capped	cap	VERB
ftr-368	995	13	the	the	DET
ftr-368	995	14	present	present	ADJ
ftr-368	995	15	value	value	NOUN
ftr-368	995	16	of	of	ADP
ftr-368	995	17	claimed	claim	VERB
ftr-368	995	18	amortization	amortization	NOUN
ftr-368	995	19	at	at	ADP
ftr-368	995	20	60	60	NUM
ftr-368	995	21	%	%	NOUN
ftr-368	995	22	of	of	ADP
ftr-368	995	23	the	the	DET
ftr-368	995	24	total	total	ADJ
ftr-368	995	25	acquired	acquire	VERB
ftr-368	995	26	intangibles	intangible	NOUN
ftr-368	995	27	,	,	PUNCT
ftr-368	995	28	using	use	VERB
ftr-368	995	29	a	a	DET
ftr-368	995	30	5.5	5.5	NUM
ftr-368	995	31	%	%	NOUN
ftr-368	995	32	discount	discount	NOUN
ftr-368	995	33	rate	rate	NOUN
ftr-368	995	34	.	.	PUNCT
ftr-368	996	1	under	under	ADP
ftr-368	996	2	the	the	DET
ftr-368	996	3	new	new	ADJ
ftr-368	996	4	law	law	NOUN
ftr-368	996	5	,	,	PUNCT
ftr-368	996	6	all	all	DET
ftr-368	996	7	intangibles	intangible	NOUN
ftr-368	996	8	are	be	AUX
ftr-368	996	9	amortized	amortize	VERB
ftr-368	996	10	over	over	ADP
ftr-368	996	11	fifteen	fifteen	NUM
ftr-368	996	12	years	year	NOUN
ftr-368	996	13	;	;	PUNCT
ftr-368	996	14	yet	yet	CCONJ
ftr-368	996	15	,	,	PUNCT
ftr-368	996	16	the	the	DET
ftr-368	996	17	present	present	ADJ
ftr-368	996	18	value	value	NOUN
ftr-368	996	19	of	of	ADP
ftr-368	996	20	such	such	ADJ
ftr-368	996	21	write	write	NOUN
ftr-368	996	22	-	-	PUNCT
ftr-368	996	23	offs	off	NOUN
ftr-368	996	24	depends	depend	VERB
ftr-368	996	25	in	in	ADP
ftr-368	996	26	large	large	ADJ
ftr-368	996	27	part	part	NOUN
ftr-368	996	28	on	on	ADP
ftr-368	996	29	the	the	DET
ftr-368	996	30	discount	discount	NOUN
ftr-368	996	31	rate	rate	NOUN
ftr-368	996	32	used.161	used.161	ADP
ftr-368	996	33	the	the	DET
ftr-368	996	34	appropriate	appropriate	ADJ
ftr-368	996	35	rate	rate	NOUN
ftr-368	996	36	may	may	AUX
ftr-368	996	37	depend	depend	VERB
ftr-368	996	38	on	on	ADP
ftr-368	996	39	the	the	DET
ftr-368	996	40	franchise	franchise	NOUN
ftr-368	996	41	’s	’s	PART
ftr-368	996	42	creditworthiness	creditworthiness	NOUN
ftr-368	996	43	,	,	PUNCT
ftr-368	996	44	its	its	PRON
ftr-368	996	45	ownership	ownership	NOUN
ftr-368	996	46	of	of	ADP
ftr-368	996	47	hard	hard	ADJ
ftr-368	996	48	assets	asset	NOUN
ftr-368	996	49	,	,	PUNCT
ftr-368	996	50	or	or	CCONJ
ftr-368	996	51	its	its	PRON
ftr-368	996	52	future	future	ADJ
ftr-368	996	53	prospects	prospect	NOUN
ftr-368	996	54	.	.	PUNCT
ftr-368	997	1	since	since	SCONJ
ftr-368	997	2	the	the	DET
ftr-368	997	3	chosen	choose	VERB
ftr-368	997	4	rate	rate	NOUN
ftr-368	997	5	will	will	AUX
ftr-368	997	6	affect	affect	VERB
ftr-368	997	7	(	(	PUNCT
ftr-368	997	8	along	along	ADP
ftr-368	997	9	with	with	ADP
ftr-368	997	10	many	many	ADJ
ftr-368	997	11	other	other	ADJ
ftr-368	997	12	factors	factor	NOUN
ftr-368	997	13	)	)	PUNCT
ftr-368	997	14	current	current	ADJ
ftr-368	997	15	valuation	valuation	NOUN
ftr-368	997	16	,	,	PUNCT
ftr-368	997	17	it	it	PRON
ftr-368	997	18	is	be	AUX
ftr-368	997	19	not	not	PART
ftr-368	997	20	surprising	surprising	ADJ
ftr-368	997	21	that	that	SCONJ
ftr-368	997	22	different	different	ADJ
ftr-368	997	23	parties	party	NOUN
ftr-368	997	24	(	(	PUNCT
ftr-368	997	25	with	with	ADP
ftr-368	997	26	different	different	ADJ
ftr-368	997	27	perspectives	perspective	NOUN
ftr-368	997	28	of	of	ADP
ftr-368	997	29	the	the	DET
ftr-368	997	30	market	market	NOUN
ftr-368	997	31	)	)	PUNCT
ftr-368	997	32	will	will	AUX
ftr-368	997	33	take	take	VERB
ftr-368	997	34	divergent	divergent	ADJ
ftr-368	997	35	views	view	NOUN
ftr-368	997	36	on	on	ADP
ftr-368	997	37	an	an	DET
ftr-368	997	38	economic	economic	ADJ
ftr-368	997	39	proposal	proposal	NOUN
ftr-368	997	40	.	.	PUNCT
ftr-368	998	1	furthermore	furthermore	ADV
ftr-368	998	2	,	,	PUNCT
ftr-368	998	3	the	the	DET
ftr-368	998	4	discount	discount	NOUN
ftr-368	998	5	rate	rate	NOUN
ftr-368	998	6	problem	problem	NOUN
ftr-368	998	7	is	be	AUX
ftr-368	998	8	related	relate	VERB
ftr-368	998	9	to	to	ADP
ftr-368	998	10	the	the	DET
ftr-368	998	11	relevant	relevant	ADJ
ftr-368	998	12	timeframes	timeframe	NOUN
ftr-368	998	13	used	use	VERB
ftr-368	998	14	in	in	ADP
ftr-368	998	15	estimating	estimate	VERB
ftr-368	998	16	the	the	DET
ftr-368	998	17	revenue	revenue	NOUN
ftr-368	998	18	impact	impact	NOUN
ftr-368	998	19	of	of	ADP
ftr-368	998	20	a	a	DET
ftr-368	998	21	proposal	proposal	NOUN
ftr-368	998	22	.	.	PUNCT
ftr-368	999	1	the	the	DET
ftr-368	999	2	government	government	NOUN
ftr-368	999	3	’s	’s	PART
ftr-368	999	4	10	10	NUM
ftr-368	999	5	-	-	PUNCT
ftr-368	999	6	year	year	NOUN
ftr-368	999	7	time	time	NOUN
ftr-368	999	8	horizon	horizon	NOUN
ftr-368	999	9	will	will	AUX
ftr-368	999	10	obviously	obviously	ADV
ftr-368	999	11	bias	bias	VERB
ftr-368	999	12	the	the	DET
ftr-368	999	13	short	short	ADJ
ftr-368	999	14	term	term	NOUN
ftr-368	999	15	gains	gain	NOUN
ftr-368	999	16	and	and	CCONJ
ftr-368	999	17	losses	loss	NOUN
ftr-368	999	18	,	,	PUNCT
ftr-368	999	19	while	while	SCONJ
ftr-368	999	20	the	the	DET
ftr-368	999	21	financial	financial	ADJ
ftr-368	999	22	models	model	NOUN
ftr-368	999	23	of	of	ADP
ftr-368	999	24	the	the	DET
ftr-368	999	25	sports	sport	NOUN
ftr-368	999	26	teams	team	NOUN
ftr-368	999	27	themselves	themselves	PRON
ftr-368	999	28	may	may	AUX
ftr-368	999	29	utilize	utilize	VERB
ftr-368	999	30	a	a	DET
ftr-368	999	31	longer	long	ADJ
ftr-368	999	32	-	-	PUNCT
ftr-368	999	33	term	term	NOUN
ftr-368	999	34	measurement	measurement	NOUN
ftr-368	999	35	window	window	NOUN
ftr-368	999	36	.	.	PUNCT
ftr-368	1000	1	government	government	NOUN
ftr-368	1000	2	budget	budget	NOUN
ftr-368	1000	3	windows	window	NOUN
ftr-368	1000	4	are	be	AUX
ftr-368	1000	5	also	also	ADV
ftr-368	1000	6	subject	subject	ADJ
ftr-368	1000	7	to	to	ADP
ftr-368	1000	8	change	change	NOUN
ftr-368	1000	9	and	and	CCONJ
ftr-368	1000	10	can	can	AUX
ftr-368	1000	11	be	be	AUX
ftr-368	1000	12	based	base	VERB
ftr-368	1000	13	on	on	ADP
ftr-368	1000	14	political	political	ADJ
ftr-368	1000	15	gamesmanship	gamesmanship	NOUN
ftr-368	1000	16	,	,	PUNCT
ftr-368	1000	17	while	while	SCONJ
ftr-368	1000	18	private	private	ADJ
ftr-368	1000	19	actors	actor	NOUN
ftr-368	1000	20	such	such	ADJ
ftr-368	1000	21	as	as	ADP
ftr-368	1000	22	sports	sport	NOUN
ftr-368	1000	23	owners	owner	NOUN
ftr-368	1000	24	utilize	utilize	VERB
ftr-368	1000	25	their	their	PRON
ftr-368	1000	26	own	own	ADJ
ftr-368	1000	27	financial	financial	ADJ
ftr-368	1000	28	modeling	modeling	NOUN
ftr-368	1000	29	techniques	technique	NOUN
ftr-368	1000	30	to	to	PART
ftr-368	1000	31	assess	assess	VERB
ftr-368	1000	32	legislative	legislative	ADJ
ftr-368	1000	33	reforms.162	reforms.162	NOUN
ftr-368	1000	34	160	160	NUM
ftr-368	1000	35	the	the	DET
ftr-368	1000	36	forbes	forbes	PROPN
ftr-368	1000	37	franchise	franchise	NOUN
ftr-368	1000	38	value	value	NOUN
ftr-368	1000	39	estimates	estimate	NOUN
ftr-368	1000	40	show	show	VERB
ftr-368	1000	41	an	an	DET
ftr-368	1000	42	increase	increase	NOUN
ftr-368	1000	43	in	in	ADP
ftr-368	1000	44	overall	overall	ADJ
ftr-368	1000	45	team	team	NOUN
ftr-368	1000	46	values	value	NOUN
ftr-368	1000	47	in	in	ADP
ftr-368	1000	48	the	the	DET
ftr-368	1000	49	four	four	NUM
ftr-368	1000	50	major	major	ADJ
ftr-368	1000	51	sports	sport	NOUN
ftr-368	1000	52	between	between	ADP
ftr-368	1000	53	2003	2003	NUM
ftr-368	1000	54	-	-	SYM
ftr-368	1000	55	2007	2007	NUM
ftr-368	1000	56	,	,	PUNCT
ftr-368	1000	57	with	with	ADP
ftr-368	1000	58	major	major	ADJ
ftr-368	1000	59	league	league	NOUN
ftr-368	1000	60	baseball	baseball	NOUN
ftr-368	1000	61	experiencing	experience	VERB
ftr-368	1000	62	a	a	DET
ftr-368	1000	63	slight	slight	ADJ
ftr-368	1000	64	decline	decline	NOUN
ftr-368	1000	65	from	from	ADP
ftr-368	1000	66	2003	2003	NUM
ftr-368	1000	67	-	-	SYM
ftr-368	1000	68	2004	2004	NUM
ftr-368	1000	69	.	.	PUNCT
ftr-368	1001	1	an	an	DET
ftr-368	1001	2	economic	economic	ADJ
ftr-368	1001	3	interpretation	interpretation	NOUN
ftr-368	1001	4	of	of	ADP
ftr-368	1001	5	these	these	DET
ftr-368	1001	6	results	result	NOUN
ftr-368	1001	7	is	be	AUX
ftr-368	1001	8	well	well	ADV
ftr-368	1001	9	beyond	beyond	ADP
ftr-368	1001	10	the	the	DET
ftr-368	1001	11	scope	scope	NOUN
ftr-368	1001	12	of	of	ADP
ftr-368	1001	13	this	this	DET
ftr-368	1001	14	paper	paper	NOUN
ftr-368	1001	15	.	.	PUNCT
ftr-368	1002	1	a	a	DET
ftr-368	1002	2	graphical	graphical	ADJ
ftr-368	1002	3	representation	representation	NOUN
ftr-368	1002	4	is	be	AUX
ftr-368	1002	5	available	available	ADJ
ftr-368	1002	6	at	at	ADP
ftr-368	1002	7	http://www.forbes.com/2005/09/28/forbes-sports-index-mlb-nfl-nhlnba_cz_sportsindex.html	http://www.forbes.com/2005/09/28/forbes-sports-index-mlb-nfl-nhlnba_cz_sportsindex.html	PROPN
ftr-368	1002	8	.	.	PUNCT
ftr-368	1003	1	161	161	NUM
ftr-368	1003	2	.	.	PUNCT
ftr-368	1004	1	see	see	VERB
ftr-368	1004	2	generally	generally	ADV
ftr-368	1004	3	sullivan	sullivan	PROPN
ftr-368	1004	4	,	,	PUNCT
ftr-368	1004	5	supra	supra	PROPN
ftr-368	1004	6	note	note	NOUN
ftr-368	1004	7	150	150	NUM
ftr-368	1004	8	(	(	PUNCT
ftr-368	1004	9	“	"	PUNCT
ftr-368	1004	10	the	the	PRON
ftr-368	1004	11	higher	high	ADJ
ftr-368	1004	12	the	the	DET
ftr-368	1004	13	discount	discount	NOUN
ftr-368	1004	14	rate	rate	NOUN
ftr-368	1004	15	,	,	PUNCT
ftr-368	1004	16	the	the	PRON
ftr-368	1004	17	less	less	ADV
ftr-368	1004	18	attractive	attractive	ADJ
ftr-368	1004	19	will	will	AUX
ftr-368	1004	20	be	be	AUX
ftr-368	1004	21	a	a	DET
ftr-368	1004	22	change	change	NOUN
ftr-368	1004	23	to	to	ADP
ftr-368	1004	24	15	15	NUM
ftr-368	1004	25	-	-	PUNCT
ftr-368	1004	26	year	year	NOUN
ftr-368	1004	27	amortization	amortization	NOUN
ftr-368	1004	28	”	"	PUNCT
ftr-368	1004	29	)	)	PUNCT
ftr-368	1004	30	.	.	PUNCT
ftr-368	1005	1	162	162	NUM
ftr-368	1005	2	.	.	PUNCT
ftr-368	1005	3	see	see	VERB
ftr-368	1005	4	e.g.	e.g.	ADV
ftr-368	1005	5	,	,	PUNCT
ftr-368	1005	6	i	i	PRON
ftr-368	1005	7	d.	d.	VERB
ftr-368	1005	8	in	in	ADP
ftr-368	1005	9	fact	fact	NOUN
ftr-368	1005	10	,	,	PUNCT
ftr-368	1005	11	the	the	DET
ftr-368	1005	12	u.s	u.s	PROPN
ftr-368	1005	13	.	.	PROPN
ftr-368	1005	14	office	office	NOUN
ftr-368	1005	15	of	of	ADP
ftr-368	1005	16	management	management	NOUN
ftr-368	1005	17	and	and	CCONJ
ftr-368	1005	18	budget	budget	NOUN
ftr-368	1005	19	has	have	AUX
ftr-368	1005	20	indicated	indicate	VERB
ftr-368	1005	21	that	that	SCONJ
ftr-368	1005	22	it	it	PRON
ftr-368	1005	23	will	will	AUX
ftr-368	1005	24	phase	phase	VERB
ftr-368	1005	25	out	out	ADP
ftr-368	1005	26	ten	ten	NUM
ftr-368	1005	27	-	-	PUNCT
ftr-368	1005	28	year	year	NOUN
ftr-368	1005	29	budget	budget	NOUN
ftr-368	1005	30	projections	projection	NOUN
ftr-368	1005	31	since	since	SCONJ
ftr-368	1005	32	this	this	DET
ftr-368	1005	33	relatively	relatively	ADV
ftr-368	1005	34	short	short	ADJ
ftr-368	1005	35	horizon	horizon	NOUN
ftr-368	1005	36	obscures	obscure	VERB
ftr-368	1005	37	the	the	DET
ftr-368	1005	38	true	true	ADJ
ftr-368	1005	39	economic	economic	ADJ
ftr-368	1005	40	effects	effect	NOUN
ftr-368	1005	41	of	of	ADP
ftr-368	1005	42	fiscal	fiscal	ADJ
ftr-368	1005	43	policies	policy	NOUN
ftr-368	1005	44	.	.	PUNCT
ftr-368	1006	1	see	see	VERB
ftr-368	1006	2	http://www.whitehouse.gov/omb/budget/fy2003/bud08.html	http://www.whitehouse.gov/omb/budget/fy2003/bud08.html	PROPN
ftr-368	1006	3	.	.	PROPN
ftr-368	1007	1	for	for	ADP
ftr-368	1007	2	an	an	DET
ftr-368	1007	3	instructive	instructive	ADJ
ftr-368	1007	4	2008	2008	NUM
ftr-368	1007	5	]	]	PUNCT
ftr-368	1007	6	taxing	tax	VERB
ftr-368	1007	7	the	the	DET
ftr-368	1007	8	business	business	NOUN
ftr-368	1007	9	of	of	ADP
ftr-368	1007	10	sports	sport	NOUN
ftr-368	1007	11	207	207	NUM
ftr-368	1007	12	a	a	DET
ftr-368	1007	13	second	second	ADJ
ftr-368	1007	14	,	,	PUNCT
ftr-368	1007	15	and	and	CCONJ
ftr-368	1007	16	more	more	ADJ
ftr-368	1007	17	concrete	concrete	ADJ
ftr-368	1007	18	explanation	explanation	NOUN
ftr-368	1007	19	is	be	AUX
ftr-368	1007	20	that	that	SCONJ
ftr-368	1007	21	the	the	DET
ftr-368	1007	22	repeal	repeal	NOUN
ftr-368	1007	23	of	of	ADP
ftr-368	1007	24	section	section	NOUN
ftr-368	1007	25	197(e)(6	197(e)(6	NUM
ftr-368	1007	26	)	)	PUNCT
ftr-368	1007	27	will	will	AUX
ftr-368	1007	28	simplify	simplify	VERB
ftr-368	1007	29	the	the	DET
ftr-368	1007	30	tax	tax	NOUN
ftr-368	1007	31	reporting	reporting	NOUN
ftr-368	1007	32	positions	position	NOUN
ftr-368	1007	33	of	of	ADP
ftr-368	1007	34	sports	sport	NOUN
ftr-368	1007	35	teams	team	NOUN
ftr-368	1007	36	.	.	PUNCT
ftr-368	1008	1	indeed	indeed	ADV
ftr-368	1008	2	,	,	PUNCT
ftr-368	1008	3	section	section	NOUN
ftr-368	1008	4	197	197	NUM
ftr-368	1008	5	was	be	AUX
ftr-368	1008	6	enacted	enact	VERB
ftr-368	1008	7	in	in	ADP
ftr-368	1008	8	order	order	NOUN
ftr-368	1008	9	to	to	PART
ftr-368	1008	10	reduce	reduce	VERB
ftr-368	1008	11	the	the	DET
ftr-368	1008	12	level	level	NOUN
ftr-368	1008	13	of	of	ADP
ftr-368	1008	14	costly	costly	ADJ
ftr-368	1008	15	disputes	dispute	NOUN
ftr-368	1008	16	regarding	regard	VERB
ftr-368	1008	17	the	the	DET
ftr-368	1008	18	amortization	amortization	NOUN
ftr-368	1008	19	of	of	ADP
ftr-368	1008	20	intangible	intangible	ADJ
ftr-368	1008	21	assets	asset	NOUN
ftr-368	1008	22	under	under	ADP
ftr-368	1008	23	section	section	NOUN
ftr-368	1008	24	167.163	167.163	NUM
ftr-368	1008	25	as	as	SCONJ
ftr-368	1008	26	discussed	discuss	VERB
ftr-368	1008	27	above	above	ADV
ftr-368	1008	28	,	,	PUNCT
ftr-368	1008	29	the	the	DET
ftr-368	1008	30	litigation	litigation	NOUN
ftr-368	1008	31	between	between	ADP
ftr-368	1008	32	sports	sport	NOUN
ftr-368	1008	33	owners	owner	NOUN
ftr-368	1008	34	and	and	CCONJ
ftr-368	1008	35	the	the	DET
ftr-368	1008	36	irs	irs	PROPN
ftr-368	1008	37	continued	continue	VERB
ftr-368	1008	38	well	well	ADV
ftr-368	1008	39	beyond	beyond	ADP
ftr-368	1008	40	1993	1993	NUM
ftr-368	1008	41	.	.	PUNCT
ftr-368	1009	1	after	after	ADP
ftr-368	1009	2	2004	2004	NUM
ftr-368	1009	3	,	,	PUNCT
ftr-368	1009	4	however	however	ADV
ftr-368	1009	5	,	,	PUNCT
ftr-368	1009	6	the	the	DET
ftr-368	1009	7	buyer	buyer	NOUN
ftr-368	1009	8	of	of	ADP
ftr-368	1009	9	a	a	DET
ftr-368	1009	10	sports	sport	NOUN
ftr-368	1009	11	team	team	NOUN
ftr-368	1009	12	need	need	AUX
ftr-368	1009	13	not	not	PART
ftr-368	1009	14	hire	hire	VERB
ftr-368	1009	15	appraisers	appraiser	NOUN
ftr-368	1009	16	and	and	CCONJ
ftr-368	1009	17	accountants	accountant	NOUN
ftr-368	1009	18	to	to	PART
ftr-368	1009	19	support	support	VERB
ftr-368	1009	20	a	a	DET
ftr-368	1009	21	specific	specific	ADJ
ftr-368	1009	22	allocation	allocation	NOUN
ftr-368	1009	23	,	,	PUNCT
ftr-368	1009	24	a	a	DET
ftr-368	1009	25	change	change	NOUN
ftr-368	1009	26	no	no	ADV
ftr-368	1009	27	doubt	doubt	ADV
ftr-368	1009	28	resulting	result	VERB
ftr-368	1009	29	in	in	ADP
ftr-368	1009	30	millions	million	NOUN
ftr-368	1009	31	of	of	ADP
ftr-368	1009	32	dollars	dollar	NOUN
ftr-368	1009	33	in	in	ADP
ftr-368	1009	34	cost	cost	NOUN
ftr-368	1009	35	savings	saving	NOUN
ftr-368	1009	36	throughout	throughout	ADP
ftr-368	1009	37	the	the	DET
ftr-368	1009	38	industry	industry	NOUN
ftr-368	1009	39	.	.	PUNCT
ftr-368	1010	1	it	it	PRON
ftr-368	1010	2	is	be	AUX
ftr-368	1010	3	fair	fair	ADJ
ftr-368	1010	4	to	to	PART
ftr-368	1010	5	assume	assume	VERB
ftr-368	1010	6	that	that	SCONJ
ftr-368	1010	7	on	on	ADP
ftr-368	1010	8	an	an	DET
ftr-368	1010	9	individual	individual	ADJ
ftr-368	1010	10	basis	basis	NOUN
ftr-368	1010	11	,	,	PUNCT
ftr-368	1010	12	taxpayers	taxpayer	NOUN
ftr-368	1010	13	value	value	VERB
ftr-368	1010	14	a	a	DET
ftr-368	1010	15	simpler	simple	ADJ
ftr-368	1010	16	,	,	PUNCT
ftr-368	1010	17	less	less	ADV
ftr-368	1010	18	litigious	litigious	ADJ
ftr-368	1010	19	regime	regime	NOUN
ftr-368	1010	20	more	more	ADV
ftr-368	1010	21	so	so	ADV
ftr-368	1010	22	than	than	ADP
ftr-368	1010	23	the	the	DET
ftr-368	1010	24	government	government	NOUN
ftr-368	1010	25	,	,	PUNCT
ftr-368	1010	26	which	which	PRON
ftr-368	1010	27	is	be	AUX
ftr-368	1010	28	involved	involve	VERB
ftr-368	1010	29	in	in	ADP
ftr-368	1010	30	audit	audit	NOUN
ftr-368	1010	31	activity	activity	NOUN
ftr-368	1010	32	regardless	regardless	ADV
ftr-368	1010	33	.	.	PUNCT
ftr-368	1011	1	consequently	consequently	ADV
ftr-368	1011	2	,	,	PUNCT
ftr-368	1011	3	it	it	PRON
ftr-368	1011	4	is	be	AUX
ftr-368	1011	5	possible	possible	ADJ
ftr-368	1011	6	that	that	SCONJ
ftr-368	1011	7	the	the	DET
ftr-368	1011	8	sports	sport	NOUN
ftr-368	1011	9	industry	industry	NOUN
ftr-368	1011	10	internalized	internalize	VERB
ftr-368	1011	11	these	these	DET
ftr-368	1011	12	benefits	benefit	NOUN
ftr-368	1011	13	of	of	ADP
ftr-368	1011	14	tax	tax	NOUN
ftr-368	1011	15	simplification	simplification	NOUN
ftr-368	1011	16	to	to	ADP
ftr-368	1011	17	a	a	DET
ftr-368	1011	18	greater	great	ADJ
ftr-368	1011	19	degree	degree	NOUN
ftr-368	1011	20	than	than	SCONJ
ftr-368	1011	21	did	do	VERB
ftr-368	1011	22	the	the	DET
ftr-368	1011	23	government	government	NOUN
ftr-368	1011	24	,	,	PUNCT
ftr-368	1011	25	leading	lead	VERB
ftr-368	1011	26	to	to	ADP
ftr-368	1011	27	disparate	disparate	ADJ
ftr-368	1011	28	conclusions	conclusion	NOUN
ftr-368	1011	29	.	.	PUNCT
ftr-368	1012	1	d.	d.	PROPN
ftr-368	1012	2	individual	individual	PROPN
ftr-368	1012	3	player	player	NOUN
ftr-368	1012	4	contracts	contract	NOUN
ftr-368	1012	5	–	–	PUNCT
ftr-368	1012	6	collateral	collateral	ADJ
ftr-368	1012	7	tax	tax	NOUN
ftr-368	1012	8	issues	issue	NOUN
ftr-368	1012	9	sports	sport	NOUN
ftr-368	1012	10	player	player	NOUN
ftr-368	1012	11	contracts	contract	NOUN
ftr-368	1012	12	are	be	AUX
ftr-368	1012	13	constantly	constantly	ADV
ftr-368	1012	14	exchanged	exchange	VERB
ftr-368	1012	15	,	,	PUNCT
ftr-368	1012	16	acquired	acquire	VERB
ftr-368	1012	17	and	and	CCONJ
ftr-368	1012	18	renegotiated	renegotiate	VERB
ftr-368	1012	19	even	even	ADV
ftr-368	1012	20	outside	outside	ADP
ftr-368	1012	21	the	the	DET
ftr-368	1012	22	context	context	NOUN
ftr-368	1012	23	of	of	ADP
ftr-368	1012	24	franchise	franchise	NOUN
ftr-368	1012	25	acquisitions	acquisition	NOUN
ftr-368	1012	26	.	.	PUNCT
ftr-368	1013	1	since	since	SCONJ
ftr-368	1013	2	these	these	DET
ftr-368	1013	3	contracts	contract	NOUN
ftr-368	1013	4	are	be	AUX
ftr-368	1013	5	highly	highly	ADV
ftr-368	1013	6	valuable	valuable	ADJ
ftr-368	1013	7	assets	asset	NOUN
ftr-368	1013	8	,	,	PUNCT
ftr-368	1013	9	such	such	ADJ
ftr-368	1013	10	market	market	NOUN
ftr-368	1013	11	transactions	transaction	NOUN
ftr-368	1013	12	naturally	naturally	ADV
ftr-368	1013	13	implicate	implicate	VERB
ftr-368	1013	14	various	various	ADJ
ftr-368	1013	15	tax	tax	NOUN
ftr-368	1013	16	rules	rule	NOUN
ftr-368	1013	17	aside	aside	ADV
ftr-368	1013	18	from	from	ADP
ftr-368	1013	19	section	section	NOUN
ftr-368	1013	20	197	197	NUM
ftr-368	1013	21	.	.	PUNCT
ftr-368	1014	1	this	this	DET
ftr-368	1014	2	section	section	NOUN
ftr-368	1014	3	will	will	AUX
ftr-368	1014	4	briefly	briefly	ADV
ftr-368	1014	5	describe	describe	VERB
ftr-368	1014	6	the	the	DET
ftr-368	1014	7	relevant	relevant	ADJ
ftr-368	1014	8	considerations	consideration	NOUN
ftr-368	1014	9	involving	involve	VERB
ftr-368	1014	10	individual	individual	ADJ
ftr-368	1014	11	player	player	NOUN
ftr-368	1014	12	contract	contract	NOUN
ftr-368	1014	13	transactions	transaction	NOUN
ftr-368	1014	14	.	.	PUNCT
ftr-368	1015	1	1	1	X
ftr-368	1015	2	.	.	X
ftr-368	1015	3	purchasers	purchaser	NOUN
ftr-368	1015	4	despite	despite	SCONJ
ftr-368	1015	5	the	the	DET
ftr-368	1015	6	repeal	repeal	NOUN
ftr-368	1015	7	of	of	ADP
ftr-368	1015	8	the	the	DET
ftr-368	1015	9	section	section	NOUN
ftr-368	1015	10	197(e)(6	197(e)(6	NUM
ftr-368	1015	11	)	)	PUNCT
ftr-368	1015	12	exclusion	exclusion	NOUN
ftr-368	1015	13	,	,	PUNCT
ftr-368	1015	14	player	player	NOUN
ftr-368	1015	15	contracts	contract	NOUN
ftr-368	1015	16	that	that	PRON
ftr-368	1015	17	are	be	AUX
ftr-368	1015	18	acquired	acquire	VERB
ftr-368	1015	19	separately	separately	ADV
ftr-368	1015	20	remain	remain	VERB
ftr-368	1015	21	exempt	exempt	ADJ
ftr-368	1015	22	from	from	ADP
ftr-368	1015	23	the	the	DET
ftr-368	1015	24	15	15	NUM
ftr-368	1015	25	-	-	PUNCT
ftr-368	1015	26	year	year	NOUN
ftr-368	1015	27	amortization	amortization	NOUN
ftr-368	1015	28	period	period	NOUN
ftr-368	1015	29	of	of	ADP
ftr-368	1015	30	section	section	NOUN
ftr-368	1015	31	197	197	NUM
ftr-368	1015	32	,	,	PUNCT
ftr-368	1015	33	as	as	SCONJ
ftr-368	1015	34	section	section	NOUN
ftr-368	1015	35	197(e)(4)(b	197(e)(4)(b	NUM
ftr-368	1015	36	)	)	PUNCT
ftr-368	1015	37	excludes	exclude	NOUN
ftr-368	1015	38	from	from	ADP
ftr-368	1015	39	the	the	DET
ftr-368	1015	40	definition	definition	NOUN
ftr-368	1015	41	of	of	ADP
ftr-368	1015	42	a	a	DET
ftr-368	1015	43	“	"	PUNCT
ftr-368	1015	44	section	section	NOUN
ftr-368	1015	45	197	197	NUM
ftr-368	1015	46	intangible	intangible	ADJ
ftr-368	1015	47	”	"	PUNCT
ftr-368	1015	48	any	any	DET
ftr-368	1015	49	right	right	NOUN
ftr-368	1015	50	to	to	PART
ftr-368	1015	51	receive	receive	VERB
ftr-368	1015	52	tangible	tangible	ADJ
ftr-368	1015	53	property	property	NOUN
ftr-368	1015	54	or	or	CCONJ
ftr-368	1015	55	services	service	NOUN
ftr-368	1015	56	under	under	ADP
ftr-368	1015	57	a	a	DET
ftr-368	1015	58	contract	contract	NOUN
ftr-368	1015	59	where	where	SCONJ
ftr-368	1015	60	such	such	ADJ
ftr-368	1015	61	right	right	NOUN
ftr-368	1015	62	is	be	AUX
ftr-368	1015	63	not	not	PART
ftr-368	1015	64	acquired	acquire	VERB
ftr-368	1015	65	as	as	ADP
ftr-368	1015	66	part	part	NOUN
ftr-368	1015	67	of	of	ADP
ftr-368	1015	68	a	a	DET
ftr-368	1015	69	larger	large	ADJ
ftr-368	1015	70	acquisition	acquisition	NOUN
ftr-368	1015	71	of	of	ADP
ftr-368	1015	72	a	a	DET
ftr-368	1015	73	trade	trade	NOUN
ftr-368	1015	74	or	or	CCONJ
ftr-368	1015	75	business.164	business.164	NOUN
ftr-368	1015	76	thus	thus	ADV
ftr-368	1015	77	,	,	PUNCT
ftr-368	1015	78	the	the	DET
ftr-368	1015	79	cost	cost	NOUN
ftr-368	1015	80	of	of	ADP
ftr-368	1015	81	separately	separately	ADV
ftr-368	1015	82	acquired	acquire	VERB
ftr-368	1015	83	player	player	NOUN
ftr-368	1015	84	contracts	contract	NOUN
ftr-368	1015	85	remains	remain	VERB
ftr-368	1015	86	subject	subject	ADJ
ftr-368	1015	87	to	to	ADP
ftr-368	1015	88	pre	pre	ADJ
ftr-368	1015	89	-	-	ADJ
ftr-368	1015	90	jobs	jobs	ADJ
ftr-368	1015	91	act	act	NOUN
ftr-368	1015	92	law	law	NOUN
ftr-368	1015	93	and	and	CCONJ
ftr-368	1015	94	may	may	AUX
ftr-368	1015	95	be	be	AUX
ftr-368	1015	96	recovered	recover	VERB
ftr-368	1015	97	over	over	ADP
ftr-368	1015	98	the	the	DET
ftr-368	1015	99	useful	useful	ADJ
ftr-368	1015	100	life	life	NOUN
ftr-368	1015	101	of	of	ADP
ftr-368	1015	102	the	the	DET
ftr-368	1015	103	contract	contract	NOUN
ftr-368	1015	104	.	.	PUNCT
ftr-368	1016	1	in	in	ADP
ftr-368	1016	2	the	the	DET
ftr-368	1016	3	case	case	NOUN
ftr-368	1016	4	of	of	ADP
ftr-368	1016	5	an	an	DET
ftr-368	1016	6	individual	individual	ADJ
ftr-368	1016	7	player	player	NOUN
ftr-368	1016	8	contract	contract	NOUN
ftr-368	1016	9	,	,	PUNCT
ftr-368	1016	10	the	the	DET
ftr-368	1016	11	amortizable	amortizable	ADJ
ftr-368	1016	12	basis	basis	NOUN
ftr-368	1016	13	will	will	AUX
ftr-368	1016	14	generally	generally	ADV
ftr-368	1016	15	be	be	AUX
ftr-368	1016	16	the	the	DET
ftr-368	1016	17	signing	signing	NOUN
ftr-368	1016	18	bonus	bonus	NOUN
ftr-368	1016	19	paid	pay	VERB
ftr-368	1016	20	to	to	ADP
ftr-368	1016	21	the	the	DET
ftr-368	1016	22	player	player	NOUN
ftr-368	1016	23	,	,	PUNCT
ftr-368	1016	24	which	which	PRON
ftr-368	1016	25	is	be	AUX
ftr-368	1016	26	a	a	DET
ftr-368	1016	27	capitalized	capitalize	VERB
ftr-368	1016	28	expense	expense	NOUN
ftr-368	1016	29	(	(	PUNCT
ftr-368	1016	30	and	and	CCONJ
ftr-368	1016	31	is	be	AUX
ftr-368	1016	32	not	not	PART
ftr-368	1016	33	currently	currently	ADV
ftr-368	1016	34	discussion	discussion	NOUN
ftr-368	1016	35	on	on	ADP
ftr-368	1016	36	budget	budget	NOUN
ftr-368	1016	37	“	"	PUNCT
ftr-368	1016	38	games	game	NOUN
ftr-368	1016	39	,	,	PUNCT
ftr-368	1016	40	”	"	PUNCT
ftr-368	1016	41	see	see	PROPN
ftr-368	1016	42	elizabeth	elizabeth	PROPN
ftr-368	1016	43	garrett	garrett	PROPN
ftr-368	1016	44	,	,	PUNCT
ftr-368	1016	45	comment	comment	NOUN
ftr-368	1016	46	:	:	PUNCT
ftr-368	1016	47	accounting	account	VERB
ftr-368	1016	48	for	for	ADP
ftr-368	1016	49	the	the	DET
ftr-368	1016	50	federal	federal	ADJ
ftr-368	1016	51	budget	budget	NOUN
ftr-368	1016	52	and	and	CCONJ
ftr-368	1016	53	its	its	PRON
ftr-368	1016	54	reform	reform	NOUN
ftr-368	1016	55	,	,	PUNCT
ftr-368	1016	56	41	41	NUM
ftr-368	1016	57	harv	harv	NOUN
ftr-368	1016	58	.	.	PUNCT
ftr-368	1017	1	j.	j.	PROPN
ftr-368	1017	2	on	on	ADP
ftr-368	1017	3	legis	legis	PROPN
ftr-368	1017	4	.	.	PUNCT
ftr-368	1018	1	187	187	NUM
ftr-368	1018	2	(	(	PUNCT
ftr-368	1018	3	2004	2004	NUM
ftr-368	1018	4	)	)	PUNCT
ftr-368	1018	5	.	.	PUNCT
ftr-368	1019	1	163	163	NUM
ftr-368	1019	2	.	.	PUNCT
ftr-368	1020	1	see	see	VERB
ftr-368	1020	2	supra	supra	PROPN
ftr-368	1020	3	notes	note	VERB
ftr-368	1020	4	117	117	NUM
ftr-368	1020	5	and	and	CCONJ
ftr-368	1020	6	121	121	NUM
ftr-368	1020	7	and	and	CCONJ
ftr-368	1020	8	accompanying	accompany	VERB
ftr-368	1020	9	text	text	NOUN
ftr-368	1020	10	.	.	PUNCT
ftr-368	1021	1	164	164	NUM
ftr-368	1021	2	.	.	PUNCT
ftr-368	1021	3	see	see	VERB
ftr-368	1021	4	also	also	ADV
ftr-368	1021	5	treas	treas	PROPN
ftr-368	1021	6	.	.	PUNCT
ftr-368	1022	1	reg	reg	PROPN
ftr-368	1022	2	.	.	PUNCT
ftr-368	1023	1	§	§	NOUN
ftr-368	1023	2	1.197	1.197	NUM
ftr-368	1023	3	-	-	SYM
ftr-368	1023	4	2(c)(6	2(c)(6	NUM
ftr-368	1023	5	)	)	PUNCT
ftr-368	1023	6	,	,	PUNCT
ftr-368	1023	7	-2(c)(13	-2(c)(13	NUM
ftr-368	1023	8	)	)	PUNCT
ftr-368	1023	9	.	.	PUNCT
ftr-368	1024	1	this	this	DET
ftr-368	1024	2	exception	exception	NOUN
ftr-368	1024	3	applies	apply	VERB
ftr-368	1024	4	even	even	ADV
ftr-368	1024	5	where	where	SCONJ
ftr-368	1024	6	the	the	DET
ftr-368	1024	7	right	right	NOUN
ftr-368	1024	8	would	would	AUX
ftr-368	1024	9	otherwise	otherwise	ADV
ftr-368	1024	10	be	be	AUX
ftr-368	1024	11	amortizable	amortizable	ADJ
ftr-368	1024	12	under	under	ADP
ftr-368	1024	13	§	§	PROPN
ftr-368	1024	14	197	197	NUM
ftr-368	1024	15	.	.	PUNCT
ftr-368	1024	16	208	208	NUM
ftr-368	1024	17	florida	florida	PROPN
ftr-368	1024	18	tax	tax	NOUN
ftr-368	1024	19	review	review	NOUN
ftr-368	1024	20	[	[	X
ftr-368	1024	21	vol	vol	NOUN
ftr-368	1024	22	.	.	PUNCT
ftr-368	1025	1	9:3	9:3	NUM
ftr-368	1025	2	deductible	deductible	ADJ
ftr-368	1025	3	)	)	PUNCT
ftr-368	1025	4	under	under	ADP
ftr-368	1025	5	section	section	NOUN
ftr-368	1025	6	263	263	NUM
ftr-368	1025	7	and	and	CCONJ
ftr-368	1025	8	the	the	DET
ftr-368	1025	9	regulations	regulation	NOUN
ftr-368	1025	10	thereunder.165	thereunder.165	VERB
ftr-368	1025	11	in	in	ADP
ftr-368	1025	12	plr	plr	NOUN
ftr-368	1025	13	9303002	9303002	NUM
ftr-368	1025	14	(	(	PUNCT
ftr-368	1025	15	oct	oct	PROPN
ftr-368	1025	16	.	.	PROPN
ftr-368	1025	17	5	5	NUM
ftr-368	1025	18	,	,	PUNCT
ftr-368	1025	19	1992	1992	NUM
ftr-368	1025	20	)	)	PUNCT
ftr-368	1026	1	,	,	PUNCT
ftr-368	1026	2	the	the	DET
ftr-368	1026	3	service	service	NOUN
ftr-368	1026	4	ruled	rule	VERB
ftr-368	1026	5	that	that	SCONJ
ftr-368	1026	6	a	a	DET
ftr-368	1026	7	baseball	baseball	NOUN
ftr-368	1026	8	team	team	NOUN
ftr-368	1026	9	may	may	AUX
ftr-368	1026	10	begin	begin	VERB
ftr-368	1026	11	amortizing	amortize	VERB
ftr-368	1026	12	a	a	DET
ftr-368	1026	13	player	player	NOUN
ftr-368	1026	14	’s	’s	NOUN
ftr-368	1026	15	signing	signing	NOUN
ftr-368	1026	16	bonus	bonus	NOUN
ftr-368	1026	17	as	as	ADV
ftr-368	1026	18	soon	soon	ADV
ftr-368	1026	19	as	as	SCONJ
ftr-368	1026	20	the	the	DET
ftr-368	1026	21	contract	contract	NOUN
ftr-368	1026	22	is	be	AUX
ftr-368	1026	23	signed	sign	VERB
ftr-368	1026	24	.	.	PUNCT
ftr-368	1027	1	the	the	DET
ftr-368	1027	2	theory	theory	NOUN
ftr-368	1027	3	of	of	ADP
ftr-368	1027	4	the	the	DET
ftr-368	1027	5	ruling	ruling	NOUN
ftr-368	1027	6	was	be	AUX
ftr-368	1027	7	that	that	SCONJ
ftr-368	1027	8	a	a	DET
ftr-368	1027	9	signing	signing	NOUN
ftr-368	1027	10	bonus	bonus	NOUN
ftr-368	1027	11	establishes	establish	VERB
ftr-368	1027	12	a	a	DET
ftr-368	1027	13	“	"	PUNCT
ftr-368	1027	14	service	service	NOUN
ftr-368	1027	15	liability	liability	NOUN
ftr-368	1027	16	,	,	PUNCT
ftr-368	1027	17	”	"	PUNCT
ftr-368	1027	18	whose	whose	DET
ftr-368	1027	19	economic	economic	ADJ
ftr-368	1027	20	performance	performance	NOUN
ftr-368	1027	21	occurs	occur	VERB
ftr-368	1027	22	(	(	PUNCT
ftr-368	1027	23	under	under	ADP
ftr-368	1027	24	the	the	DET
ftr-368	1027	25	principles	principle	NOUN
ftr-368	1027	26	of	of	ADP
ftr-368	1027	27	section	section	NOUN
ftr-368	1027	28	461	461	NUM
ftr-368	1027	29	and	and	CCONJ
ftr-368	1027	30	regulations	regulation	NOUN
ftr-368	1027	31	section	section	NOUN
ftr-368	1027	32	1.446	1.446	NUM
ftr-368	1027	33	-	-	SYM
ftr-368	1027	34	1(c)(1)(ii)(a	1(c)(1)(ii)(a	NUM
ftr-368	1027	35	)	)	PUNCT
ftr-368	1027	36	)	)	PUNCT
ftr-368	1027	37	upon	upon	SCONJ
ftr-368	1027	38	the	the	DET
ftr-368	1027	39	player	player	NOUN
ftr-368	1027	40	’s	’s	PART
ftr-368	1027	41	signing	signing	NOUN
ftr-368	1027	42	of	of	ADP
ftr-368	1027	43	the	the	DET
ftr-368	1027	44	contract.166	contract.166	NOUN
ftr-368	1027	45	since	since	SCONJ
ftr-368	1027	46	the	the	DET
ftr-368	1027	47	useful	useful	ADJ
ftr-368	1027	48	lives	life	NOUN
ftr-368	1027	49	of	of	ADP
ftr-368	1027	50	player	player	NOUN
ftr-368	1027	51	contracts	contract	NOUN
ftr-368	1027	52	are	be	AUX
ftr-368	1027	53	still	still	ADV
ftr-368	1027	54	relatively	relatively	ADV
ftr-368	1027	55	short	short	ADJ
ftr-368	1027	56	(	(	PUNCT
ftr-368	1027	57	typically	typically	ADV
ftr-368	1027	58	3	3	NUM
ftr-368	1027	59	-	-	SYM
ftr-368	1027	60	6	6	NUM
ftr-368	1027	61	years	year	NOUN
ftr-368	1027	62	)	)	PUNCT
ftr-368	1027	63	,	,	PUNCT
ftr-368	1027	64	the	the	DET
ftr-368	1027	65	ability	ability	NOUN
ftr-368	1027	66	to	to	PART
ftr-368	1027	67	amortize	amortize	VERB
ftr-368	1027	68	acquisition	acquisition	NOUN
ftr-368	1027	69	costs	cost	NOUN
ftr-368	1027	70	still	still	ADV
ftr-368	1027	71	provides	provide	VERB
ftr-368	1027	72	a	a	DET
ftr-368	1027	73	significant	significant	ADJ
ftr-368	1027	74	tax	tax	NOUN
ftr-368	1027	75	benefit	benefit	NOUN
ftr-368	1027	76	to	to	ADP
ftr-368	1027	77	the	the	DET
ftr-368	1027	78	sports	sport	NOUN
ftr-368	1027	79	team	team	NOUN
ftr-368	1027	80	.	.	PUNCT
ftr-368	1028	1	in	in	ADP
ftr-368	1028	2	the	the	DET
ftr-368	1028	3	era	era	NOUN
ftr-368	1028	4	of	of	ADP
ftr-368	1028	5	free	free	ADJ
ftr-368	1028	6	agency	agency	NOUN
ftr-368	1028	7	,	,	PUNCT
ftr-368	1028	8	the	the	DET
ftr-368	1028	9	government	government	NOUN
ftr-368	1028	10	no	no	ADV
ftr-368	1028	11	longer	long	ADV
ftr-368	1028	12	has	have	VERB
ftr-368	1028	13	in	in	ADP
ftr-368	1028	14	its	its	PRON
ftr-368	1028	15	arsenal	arsenal	NOUN
ftr-368	1028	16	an	an	DET
ftr-368	1028	17	argument	argument	NOUN
ftr-368	1028	18	that	that	SCONJ
ftr-368	1028	19	contracts	contract	NOUN
ftr-368	1028	20	have	have	AUX
ftr-368	1028	21	no	no	DET
ftr-368	1028	22	definite	definite	ADJ
ftr-368	1028	23	useful	useful	ADJ
ftr-368	1028	24	life	life	NOUN
ftr-368	1028	25	,	,	PUNCT
ftr-368	1028	26	as	as	SCONJ
ftr-368	1028	27	players	player	NOUN
ftr-368	1028	28	are	be	AUX
ftr-368	1028	29	clearly	clearly	ADV
ftr-368	1028	30	free	free	ADJ
ftr-368	1028	31	to	to	PART
ftr-368	1028	32	negotiate	negotiate	VERB
ftr-368	1028	33	with	with	ADP
ftr-368	1028	34	other	other	ADJ
ftr-368	1028	35	clubs	club	NOUN
ftr-368	1028	36	when	when	SCONJ
ftr-368	1028	37	they	they	PRON
ftr-368	1028	38	attain	attain	VERB
ftr-368	1028	39	free	free	ADJ
ftr-368	1028	40	agency	agency	NOUN
ftr-368	1028	41	.	.	PUNCT
ftr-368	1029	1	additionally	additionally	ADV
ftr-368	1029	2	,	,	PUNCT
ftr-368	1029	3	outside	outside	ADV
ftr-368	1029	4	of	of	ADP
ftr-368	1029	5	team	team	NOUN
ftr-368	1029	6	purchases	purchase	NOUN
ftr-368	1029	7	,	,	PUNCT
ftr-368	1029	8	there	there	PRON
ftr-368	1029	9	is	be	VERB
ftr-368	1029	10	no	no	DET
ftr-368	1029	11	issue	issue	NOUN
ftr-368	1029	12	of	of	ADP
ftr-368	1029	13	valuation	valuation	NOUN
ftr-368	1029	14	or	or	CCONJ
ftr-368	1029	15	allocation	allocation	NOUN
ftr-368	1029	16	,	,	PUNCT
ftr-368	1029	17	as	as	SCONJ
ftr-368	1029	18	acquisition	acquisition	NOUN
ftr-368	1029	19	costs	cost	NOUN
ftr-368	1029	20	for	for	ADP
ftr-368	1029	21	individual	individual	ADJ
ftr-368	1029	22	contracts	contract	NOUN
ftr-368	1029	23	will	will	AUX
ftr-368	1029	24	be	be	AUX
ftr-368	1029	25	delineated	delineate	VERB
ftr-368	1029	26	clearly	clearly	ADV
ftr-368	1029	27	.	.	PUNCT
ftr-368	1030	1	2	2	X
ftr-368	1030	2	.	.	X
ftr-368	1030	3	player	player	NOUN
ftr-368	1030	4	trades	trade	NOUN
ftr-368	1030	5	generally	generally	ADV
ftr-368	1030	6	,	,	PUNCT
ftr-368	1030	7	player	player	NOUN
ftr-368	1030	8	trades	trade	NOUN
ftr-368	1030	9	constitute	constitute	VERB
ftr-368	1030	10	like	like	ADP
ftr-368	1030	11	-	-	PUNCT
ftr-368	1030	12	kind	kind	NOUN
ftr-368	1030	13	exchanges	exchange	NOUN
ftr-368	1030	14	under	under	ADP
ftr-368	1030	15	section	section	NOUN
ftr-368	1030	16	1031	1031	NUM
ftr-368	1030	17	,	,	PUNCT
ftr-368	1030	18	and	and	CCONJ
ftr-368	1030	19	gain	gain	NOUN
ftr-368	1030	20	will	will	AUX
ftr-368	1030	21	be	be	AUX
ftr-368	1030	22	recognized	recognize	VERB
ftr-368	1030	23	in	in	ADP
ftr-368	1030	24	such	such	ADJ
ftr-368	1030	25	transactions	transaction	NOUN
ftr-368	1030	26	only	only	ADV
ftr-368	1030	27	to	to	ADP
ftr-368	1030	28	the	the	DET
ftr-368	1030	29	extent	extent	NOUN
ftr-368	1030	30	of	of	ADP
ftr-368	1030	31	“	"	PUNCT
ftr-368	1030	32	boot	boot	NOUN
ftr-368	1030	33	.	.	PUNCT
ftr-368	1031	1	”167	”167	PROPN
ftr-368	1032	1	consequently	consequently	ADV
ftr-368	1032	2	,	,	PUNCT
ftr-368	1032	3	the	the	DET
ftr-368	1032	4	team	team	NOUN
ftr-368	1032	5	’s	’s	PART
ftr-368	1032	6	basis	basis	NOUN
ftr-368	1032	7	in	in	ADP
ftr-368	1032	8	the	the	DET
ftr-368	1032	9	acquired	acquire	VERB
ftr-368	1032	10	contract	contract	NOUN
ftr-368	1032	11	will	will	AUX
ftr-368	1032	12	be	be	AUX
ftr-368	1032	13	the	the	DET
ftr-368	1032	14	carried	carry	VERB
ftr-368	1032	15	over	over	ADP
ftr-368	1032	16	basis	basis	NOUN
ftr-368	1032	17	in	in	ADP
ftr-368	1032	18	the	the	DET
ftr-368	1032	19	contract	contract	NOUN
ftr-368	1032	20	exchanged	exchange	VERB
ftr-368	1032	21	,	,	PUNCT
ftr-368	1032	22	decreased	decrease	VERB
ftr-368	1032	23	by	by	ADP
ftr-368	1032	24	the	the	DET
ftr-368	1032	25	boot	boot	NOUN
ftr-368	1032	26	received	receive	VERB
ftr-368	1032	27	and	and	CCONJ
ftr-368	1032	28	increased	increase	VERB
ftr-368	1032	29	by	by	ADP
ftr-368	1032	30	any	any	DET
ftr-368	1032	31	recognized	recognize	VERB
ftr-368	1032	32	gain.168	gain.168	NOUN
ftr-368	1032	33	moreover	moreover	ADV
ftr-368	1032	34	,	,	PUNCT
ftr-368	1032	35	if	if	SCONJ
ftr-368	1032	36	the	the	DET
ftr-368	1032	37	acquired	acquire	VERB
ftr-368	1032	38	contract	contract	NOUN
ftr-368	1032	39	has	have	VERB
ftr-368	1032	40	a	a	DET
ftr-368	1032	41	shorter	short	ADJ
ftr-368	1032	42	useful	useful	ADJ
ftr-368	1032	43	life	life	NOUN
ftr-368	1032	44	than	than	SCONJ
ftr-368	1032	45	the	the	DET
ftr-368	1032	46	contract	contract	NOUN
ftr-368	1032	47	traded	trade	VERB
ftr-368	1032	48	away	away	ADV
ftr-368	1032	49	,	,	PUNCT
ftr-368	1032	50	amortization	amortization	NOUN
ftr-368	1032	51	is	be	AUX
ftr-368	1032	52	taken	take	VERB
ftr-368	1032	53	over	over	ADP
ftr-368	1032	54	the	the	DET
ftr-368	1032	55	shorter	short	ADJ
ftr-368	1032	56	useful	useful	ADJ
ftr-368	1032	57	life	life	NOUN
ftr-368	1032	58	.	.	PUNCT
ftr-368	1033	1	frequently	frequently	ADV
ftr-368	1033	2	,	,	PUNCT
ftr-368	1033	3	player	player	NOUN
ftr-368	1033	4	trades	trade	NOUN
ftr-368	1033	5	involve	involve	VERB
ftr-368	1033	6	future	future	ADJ
ftr-368	1033	7	draft	draft	NOUN
ftr-368	1033	8	picks	pick	NOUN
ftr-368	1033	9	.	.	PUNCT
ftr-368	1034	1	it	it	PRON
ftr-368	1034	2	has	have	AUX
ftr-368	1034	3	been	be	AUX
ftr-368	1034	4	the	the	DET
ftr-368	1034	5	irs	irs	PROPN
ftr-368	1034	6	’	'	PUNCT
ftr-368	1034	7	position	position	NOUN
ftr-368	1034	8	that	that	SCONJ
ftr-368	1034	9	a	a	DET
ftr-368	1034	10	team	team	NOUN
ftr-368	1034	11	does	do	AUX
ftr-368	1034	12	not	not	PART
ftr-368	1034	13	have	have	AUX
ftr-368	1034	14	an	an	DET
ftr-368	1034	15	ascertainable	ascertainable	ADJ
ftr-368	1034	16	tax	tax	NOUN
ftr-368	1034	17	basis	basis	NOUN
ftr-368	1034	18	in	in	ADP
ftr-368	1034	19	future	future	ADJ
ftr-368	1034	20	draft	draft	NOUN
ftr-368	1034	21	picks	pick	NOUN
ftr-368	1034	22	given	give	VERB
ftr-368	1034	23	up	up	ADP
ftr-368	1034	24	in	in	ADP
ftr-368	1034	25	a	a	DET
ftr-368	1034	26	trade	trade	NOUN
ftr-368	1034	27	.	.	PUNCT
ftr-368	1035	1	of	of	ADP
ftr-368	1035	2	course	course	NOUN
ftr-368	1035	3	,	,	PUNCT
ftr-368	1035	4	the	the	DET
ftr-368	1035	5	franchise	franchise	NOUN
ftr-368	1035	6	that	that	PRON
ftr-368	1035	7	acquires	acquire	VERB
ftr-368	1035	8	a	a	DET
ftr-368	1035	9	draft	draft	NOUN
ftr-368	1035	10	165	165	NUM
ftr-368	1035	11	,	,	PUNCT
ftr-368	1035	12	professional	professional	ADJ
ftr-368	1035	13	athletes	athlete	NOUN
ftr-368	1035	14	may	may	AUX
ftr-368	1035	15	not	not	PART
ftr-368	1035	16	terminate	terminate	VERB
ftr-368	1035	17	their	their	PRON
ftr-368	1035	18	contracts	contract	NOUN
ftr-368	1035	19	at	at	ADP
ftr-368	1035	20	will	will	AUX
ftr-368	1035	21	and	and	CCONJ
ftr-368	1035	22	do	do	AUX
ftr-368	1035	23	not	not	PART
ftr-368	1035	24	have	have	VERB
ftr-368	1035	25	the	the	DET
ftr-368	1035	26	right	right	NOUN
ftr-368	1035	27	to	to	PART
ftr-368	1035	28	go	go	VERB
ftr-368	1035	29	play	play	VERB
ftr-368	1035	30	for	for	ADP
ftr-368	1035	31	a	a	DET
ftr-368	1035	32	competitor	competitor	NOUN
ftr-368	1035	33	.	.	PUNCT
ftr-368	1036	1	therefore	therefore	ADV
ftr-368	1036	2	,	,	PUNCT
ftr-368	1036	3	signing	sign	VERB
ftr-368	1036	4	bonuses	bonus	NOUN
ftr-368	1036	5	represent	represent	VERB
ftr-368	1036	6	amounts	amount	NOUN
ftr-368	1036	7	paid	pay	VERB
ftr-368	1036	8	by	by	ADP
ftr-368	1036	9	the	the	DET
ftr-368	1036	10	teams	team	NOUN
ftr-368	1036	11	to	to	PART
ftr-368	1036	12	receive	receive	VERB
ftr-368	1036	13	services	service	NOUN
ftr-368	1036	14	and	and	CCONJ
ftr-368	1036	15	must	must	AUX
ftr-368	1036	16	be	be	AUX
ftr-368	1036	17	capitalized	capitalize	VERB
ftr-368	1036	18	.	.	PUNCT
ftr-368	1037	1	see	see	VERB
ftr-368	1037	2	treas	treas	PROPN
ftr-368	1037	3	.	.	PUNCT
ftr-368	1038	1	reg	reg	PROPN
ftr-368	1038	2	.	.	PUNCT
ftr-368	1039	1	§	§	PROPN
ftr-368	1039	2	1.263(a)-4(d)(6)(i),(iv),(vii	1.263(a)-4(d)(6)(i),(iv),(vii	NUM
ftr-368	1039	3	)	)	PUNCT
ftr-368	1039	4	ex	ex	NOUN
ftr-368	1039	5	.	.	NOUN
ftr-368	1039	6	8	8	NUM
ftr-368	1039	7	.	.	PUNCT
ftr-368	1040	1	signing	signing	NOUN
ftr-368	1040	2	bonuses	bonus	NOUN
ftr-368	1040	3	were	be	AUX
ftr-368	1040	4	first	first	ADV
ftr-368	1040	5	popularized	popularize	VERB
ftr-368	1040	6	in	in	ADP
ftr-368	1040	7	the	the	DET
ftr-368	1040	8	1960s	1960	NOUN
ftr-368	1040	9	and	and	CCONJ
ftr-368	1040	10	today	today	NOUN
ftr-368	1040	11	they	they	PRON
ftr-368	1040	12	are	be	AUX
ftr-368	1040	13	a	a	DET
ftr-368	1040	14	staple	staple	NOUN
ftr-368	1040	15	of	of	ADP
ftr-368	1040	16	sports	sport	NOUN
ftr-368	1040	17	contract	contract	NOUN
ftr-368	1040	18	negotiations	negotiation	NOUN
ftr-368	1040	19	.	.	PUNCT
ftr-368	1041	1	in	in	ADP
ftr-368	1041	2	2004	2004	NUM
ftr-368	1041	3	peyton	peyton	PROPN
ftr-368	1041	4	manning	manning	NOUN
ftr-368	1041	5	inked	ink	VERB
ftr-368	1041	6	a	a	DET
ftr-368	1041	7	deal	deal	NOUN
ftr-368	1041	8	with	with	ADP
ftr-368	1041	9	the	the	DET
ftr-368	1041	10	indianapolis	indianapolis	PROPN
ftr-368	1041	11	colts	colt	VERB
ftr-368	1041	12	worth	worth	ADJ
ftr-368	1041	13	approximately	approximately	ADV
ftr-368	1041	14	$	$	SYM
ftr-368	1041	15	100	100	NUM
ftr-368	1041	16	million	million	NUM
ftr-368	1041	17	,	,	PUNCT
ftr-368	1041	18	including	include	VERB
ftr-368	1041	19	a	a	DET
ftr-368	1041	20	record	record	NOUN
ftr-368	1041	21	$	$	SYM
ftr-368	1041	22	34.5	34.5	NUM
ftr-368	1041	23	million	million	NUM
ftr-368	1041	24	signing	signing	NOUN
ftr-368	1041	25	bonus	bonus	NOUN
ftr-368	1041	26	.	.	PUNCT
ftr-368	1042	1	alex	alex	PROPN
ftr-368	1042	2	rodriguez	rodriguez	PROPN
ftr-368	1042	3	’s	’s	PART
ftr-368	1042	4	$	$	SYM
ftr-368	1042	5	275	275	NUM
ftr-368	1042	6	million	million	NUM
ftr-368	1042	7	contract	contract	NOUN
ftr-368	1042	8	included	include	VERB
ftr-368	1042	9	a	a	DET
ftr-368	1042	10	$	$	SYM
ftr-368	1042	11	10	10	NUM
ftr-368	1042	12	million	million	NUM
ftr-368	1042	13	signing	signing	NOUN
ftr-368	1042	14	bonus	bonus	NOUN
ftr-368	1042	15	.	.	PUNCT
ftr-368	1043	1	166	166	NUM
ftr-368	1043	2	.	.	PUNCT
ftr-368	1043	3	signing	signing	NOUN
ftr-368	1043	4	bonuses	bonus	NOUN
ftr-368	1043	5	were	be	AUX
ftr-368	1043	6	also	also	ADV
ftr-368	1043	7	the	the	DET
ftr-368	1043	8	subject	subject	NOUN
ftr-368	1043	9	of	of	ADP
ftr-368	1043	10	a	a	DET
ftr-368	1043	11	significant	significant	ADJ
ftr-368	1043	12	tax	tax	NOUN
ftr-368	1043	13	development	development	NOUN
ftr-368	1043	14	in	in	ADP
ftr-368	1043	15	2004	2004	NUM
ftr-368	1043	16	.	.	PUNCT
ftr-368	1044	1	in	in	ADP
ftr-368	1044	2	rev	rev	PROPN
ftr-368	1044	3	.	.	PROPN
ftr-368	1044	4	rul	rul	PROPN
ftr-368	1044	5	.	.	PUNCT
ftr-368	1044	6	2004	2004	NUM
ftr-368	1044	7	-	-	SYM
ftr-368	1044	8	109	109	NUM
ftr-368	1044	9	,	,	PUNCT
ftr-368	1044	10	2004	2004	NUM
ftr-368	1044	11	-	-	SYM
ftr-368	1044	12	50	50	NUM
ftr-368	1044	13	i.r.b	i.r.b	NOUN
ftr-368	1044	14	.	.	PUNCT
ftr-368	1045	1	958	958	NUM
ftr-368	1045	2	,	,	PUNCT
ftr-368	1045	3	the	the	DET
ftr-368	1045	4	service	service	NOUN
ftr-368	1045	5	held	hold	VERB
ftr-368	1045	6	that	that	SCONJ
ftr-368	1045	7	signing	signing	NOUN
ftr-368	1045	8	bonuses	bonus	NOUN
ftr-368	1045	9	constitute	constitute	VERB
ftr-368	1045	10	wages	wage	NOUN
ftr-368	1045	11	for	for	ADP
ftr-368	1045	12	federal	federal	ADJ
ftr-368	1045	13	employment	employment	NOUN
ftr-368	1045	14	(	(	PUNCT
ftr-368	1045	15	fica	fica	PROPN
ftr-368	1045	16	and	and	CCONJ
ftr-368	1045	17	futa	futa	PROPN
ftr-368	1045	18	)	)	PUNCT
ftr-368	1045	19	and	and	CCONJ
ftr-368	1045	20	income	income	NOUN
ftr-368	1045	21	tax	tax	NOUN
ftr-368	1045	22	withholding	withholding	NOUN
ftr-368	1045	23	purposes	purpose	NOUN
ftr-368	1045	24	.	.	PUNCT
ftr-368	1046	1	this	this	DET
ftr-368	1046	2	ruling	ruling	NOUN
ftr-368	1046	3	represented	represent	VERB
ftr-368	1046	4	a	a	DET
ftr-368	1046	5	significant	significant	ADJ
ftr-368	1046	6	reversal	reversal	NOUN
ftr-368	1046	7	in	in	ADP
ftr-368	1046	8	irs	irs	PROPN
ftr-368	1046	9	policy	policy	NOUN
ftr-368	1046	10	on	on	ADP
ftr-368	1046	11	an	an	DET
ftr-368	1046	12	issue	issue	NOUN
ftr-368	1046	13	that	that	PRON
ftr-368	1046	14	was	be	AUX
ftr-368	1046	15	watched	watch	VERB
ftr-368	1046	16	closely	closely	ADV
ftr-368	1046	17	by	by	ADP
ftr-368	1046	18	sports	sport	NOUN
ftr-368	1046	19	teams	team	NOUN
ftr-368	1046	20	.	.	PUNCT
ftr-368	1047	1	167	167	NUM
ftr-368	1047	2	.	.	PUNCT
ftr-368	1048	1	rev	rev	PROPN
ftr-368	1048	2	.	.	PUNCT
ftr-368	1049	1	rul	rul	PROPN
ftr-368	1049	2	.	.	PUNCT
ftr-368	1050	1	67	67	NUM
ftr-368	1050	2	-	-	SYM
ftr-368	1050	3	380	380	NUM
ftr-368	1050	4	,	,	PUNCT
ftr-368	1050	5	1967	1967	NUM
ftr-368	1050	6	-	-	SYM
ftr-368	1050	7	2	2	NUM
ftr-368	1050	8	c.b	c.b	PROPN
ftr-368	1050	9	.	.	PROPN
ftr-368	1050	10	291	291	NUM
ftr-368	1050	11	.	.	PUNCT
ftr-368	1051	1	168	168	NUM
ftr-368	1051	2	.	.	PUNCT
ftr-368	1051	3	section	section	NOUN
ftr-368	1051	4	1031(d	1031(d	NUM
ftr-368	1051	5	)	)	PUNCT
ftr-368	1051	6	.	.	PUNCT
ftr-368	1052	1	2008	2008	NUM
ftr-368	1052	2	]	]	PUNCT
ftr-368	1053	1	taxing	tax	VERB
ftr-368	1053	2	the	the	DET
ftr-368	1053	3	business	business	NOUN
ftr-368	1053	4	of	of	ADP
ftr-368	1053	5	sports	sport	NOUN
ftr-368	1053	6	209	209	NUM
ftr-368	1053	7	pick	pick	NOUN
ftr-368	1053	8	may	may	AUX
ftr-368	1053	9	obtain	obtain	VERB
ftr-368	1053	10	a	a	DET
ftr-368	1053	11	basis	basis	NOUN
ftr-368	1053	12	therein	therein	ADV
ftr-368	1053	13	under	under	ADP
ftr-368	1053	14	the	the	DET
ftr-368	1053	15	principles	principle	NOUN
ftr-368	1053	16	of	of	ADP
ftr-368	1053	17	section	section	NOUN
ftr-368	1053	18	1031	1031	NUM
ftr-368	1053	19	.	.	PUNCT
ftr-368	1054	1	if	if	SCONJ
ftr-368	1054	2	and	and	CCONJ
ftr-368	1054	3	when	when	SCONJ
ftr-368	1054	4	the	the	DET
ftr-368	1054	5	draft	draft	NOUN
ftr-368	1054	6	pick	pick	NOUN
ftr-368	1054	7	is	be	AUX
ftr-368	1054	8	exercised	exercise	VERB
ftr-368	1054	9	and	and	CCONJ
ftr-368	1054	10	a	a	DET
ftr-368	1054	11	player	player	NOUN
ftr-368	1054	12	is	be	AUX
ftr-368	1054	13	drafted	draft	VERB
ftr-368	1054	14	,	,	PUNCT
ftr-368	1054	15	the	the	DET
ftr-368	1054	16	basis	basis	NOUN
ftr-368	1054	17	in	in	ADP
ftr-368	1054	18	the	the	DET
ftr-368	1054	19	pick	pick	NOUN
ftr-368	1054	20	will	will	AUX
ftr-368	1054	21	be	be	AUX
ftr-368	1054	22	capitalized	capitalize	VERB
ftr-368	1054	23	into	into	ADP
ftr-368	1054	24	the	the	DET
ftr-368	1054	25	basis	basis	NOUN
ftr-368	1054	26	of	of	ADP
ftr-368	1054	27	that	that	DET
ftr-368	1054	28	player	player	NOUN
ftr-368	1054	29	’s	’s	PART
ftr-368	1054	30	contract.169	contract.169	PROPN
ftr-368	1054	31	in	in	ADP
ftr-368	1054	32	the	the	DET
ftr-368	1054	33	mssp	mssp	ADJ
ftr-368	1054	34	guide	guide	NOUN
ftr-368	1054	35	,	,	PUNCT
ftr-368	1054	36	the	the	DET
ftr-368	1054	37	service	service	NOUN
ftr-368	1054	38	identifies	identify	VERB
ftr-368	1054	39	as	as	ADP
ftr-368	1054	40	an	an	DET
ftr-368	1054	41	“	"	PUNCT
ftr-368	1054	42	emerging	emerge	VERB
ftr-368	1054	43	issue	issue	NOUN
ftr-368	1054	44	”	"	PUNCT
ftr-368	1054	45	the	the	DET
ftr-368	1054	46	question	question	NOUN
ftr-368	1054	47	of	of	ADP
ftr-368	1054	48	whether	whether	SCONJ
ftr-368	1054	49	future	future	ADJ
ftr-368	1054	50	draft	draft	NOUN
ftr-368	1054	51	picks	pick	NOUN
ftr-368	1054	52	and	and	CCONJ
ftr-368	1054	53	existing	exist	VERB
ftr-368	1054	54	player	player	NOUN
ftr-368	1054	55	contracts	contract	NOUN
ftr-368	1054	56	constitute	constitute	VERB
ftr-368	1054	57	like	like	ADP
ftr-368	1054	58	kind	kind	ADJ
ftr-368	1054	59	property	property	NOUN
ftr-368	1054	60	for	for	ADP
ftr-368	1054	61	the	the	DET
ftr-368	1054	62	purposes	purpose	NOUN
ftr-368	1054	63	of	of	ADP
ftr-368	1054	64	section	section	NOUN
ftr-368	1054	65	1031	1031	NUM
ftr-368	1054	66	.	.	PUNCT
ftr-368	1055	1	treas	treas	PROPN
ftr-368	1055	2	.	.	PUNCT
ftr-368	1056	1	reg	reg	PROPN
ftr-368	1056	2	.	.	PUNCT
ftr-368	1057	1	section	section	PROPN
ftr-368	1057	2	1.1031(a)-2(c	1.1031(a)-2(c	NUM
ftr-368	1057	3	)	)	PUNCT
ftr-368	1057	4	states	state	VERB
ftr-368	1057	5	that	that	SCONJ
ftr-368	1057	6	while	while	SCONJ
ftr-368	1057	7	intangible	intangible	ADJ
ftr-368	1057	8	personal	personal	ADJ
ftr-368	1057	9	property	property	NOUN
ftr-368	1057	10	is	be	AUX
ftr-368	1057	11	categorically	categorically	ADV
ftr-368	1057	12	eligible	eligible	ADJ
ftr-368	1057	13	for	for	ADP
ftr-368	1057	14	like	like	NOUN
ftr-368	1057	15	-	-	PUNCT
ftr-368	1057	16	kind	kind	NOUN
ftr-368	1057	17	treatment	treatment	NOUN
ftr-368	1057	18	,	,	PUNCT
ftr-368	1057	19	whether	whether	SCONJ
ftr-368	1057	20	an	an	DET
ftr-368	1057	21	exchange	exchange	NOUN
ftr-368	1057	22	actually	actually	ADV
ftr-368	1057	23	involves	involve	VERB
ftr-368	1057	24	like	like	ADP
ftr-368	1057	25	-	-	PUNCT
ftr-368	1057	26	kind	kind	NOUN
ftr-368	1057	27	property	property	NOUN
ftr-368	1057	28	will	will	AUX
ftr-368	1057	29	depend	depend	VERB
ftr-368	1057	30	on	on	ADP
ftr-368	1057	31	the	the	DET
ftr-368	1057	32	nature	nature	NOUN
ftr-368	1057	33	of	of	ADP
ftr-368	1057	34	the	the	DET
ftr-368	1057	35	underlying	underlie	VERB
ftr-368	1057	36	rights	right	NOUN
ftr-368	1057	37	and	and	CCONJ
ftr-368	1057	38	property	property	NOUN
ftr-368	1057	39	.	.	PUNCT
ftr-368	1058	1	on	on	ADP
ftr-368	1058	2	the	the	DET
ftr-368	1058	3	one	one	NUM
ftr-368	1058	4	hand	hand	NOUN
ftr-368	1058	5	,	,	PUNCT
ftr-368	1058	6	the	the	DET
ftr-368	1058	7	rights	right	NOUN
ftr-368	1058	8	underlying	underlie	VERB
ftr-368	1058	9	both	both	CCONJ
ftr-368	1058	10	future	future	ADJ
ftr-368	1058	11	draft	draft	NOUN
ftr-368	1058	12	picks	pick	NOUN
ftr-368	1058	13	and	and	CCONJ
ftr-368	1058	14	actual	actual	ADJ
ftr-368	1058	15	contracts	contract	NOUN
ftr-368	1058	16	are	be	AUX
ftr-368	1058	17	the	the	DET
ftr-368	1058	18	services	service	NOUN
ftr-368	1058	19	of	of	ADP
ftr-368	1058	20	a	a	DET
ftr-368	1058	21	professional	professional	ADJ
ftr-368	1058	22	athlete	athlete	NOUN
ftr-368	1058	23	.	.	PUNCT
ftr-368	1059	1	however	however	ADV
ftr-368	1059	2	,	,	PUNCT
ftr-368	1059	3	a	a	DET
ftr-368	1059	4	team	team	NOUN
ftr-368	1059	5	has	have	VERB
ftr-368	1059	6	a	a	DET
ftr-368	1059	7	separate	separate	ADJ
ftr-368	1059	8	basis	basis	NOUN
ftr-368	1059	9	in	in	ADP
ftr-368	1059	10	player	player	NOUN
ftr-368	1059	11	contracts	contract	NOUN
ftr-368	1059	12	while	while	SCONJ
ftr-368	1059	13	the	the	DET
ftr-368	1059	14	right	right	NOUN
ftr-368	1059	15	to	to	ADP
ftr-368	1059	16	future	future	ADJ
ftr-368	1059	17	draft	draft	NOUN
ftr-368	1059	18	picks	pick	NOUN
ftr-368	1059	19	is	be	AUX
ftr-368	1059	20	an	an	DET
ftr-368	1059	21	inseparable	inseparable	ADJ
ftr-368	1059	22	component	component	NOUN
ftr-368	1059	23	of	of	ADP
ftr-368	1059	24	the	the	DET
ftr-368	1059	25	franchise	franchise	NOUN
ftr-368	1059	26	intangible	intangible	ADJ
ftr-368	1059	27	asset	asset	NOUN
ftr-368	1059	28	,	,	PUNCT
ftr-368	1059	29	a	a	DET
ftr-368	1059	30	difference	difference	NOUN
ftr-368	1059	31	that	that	PRON
ftr-368	1059	32	tends	tend	VERB
ftr-368	1059	33	towards	towards	ADP
ftr-368	1059	34	non	non	ADJ
ftr-368	1059	35	like	like	NOUN
ftr-368	1059	36	-	-	PUNCT
ftr-368	1059	37	kind	kind	NOUN
ftr-368	1059	38	treatment.170	treatment.170	DET
ftr-368	1059	39	3	3	NUM
ftr-368	1059	40	.	.	PUNCT
ftr-368	1059	41	sellers	seller	NOUN
ftr-368	1059	42	where	where	SCONJ
ftr-368	1059	43	an	an	DET
ftr-368	1059	44	individual	individual	ADJ
ftr-368	1059	45	contract	contract	NOUN
ftr-368	1059	46	is	be	AUX
ftr-368	1059	47	sold	sell	VERB
ftr-368	1059	48	,	,	PUNCT
ftr-368	1059	49	the	the	DET
ftr-368	1059	50	portion	portion	NOUN
ftr-368	1059	51	of	of	ADP
ftr-368	1059	52	the	the	DET
ftr-368	1059	53	gain	gain	NOUN
ftr-368	1059	54	that	that	PRON
ftr-368	1059	55	exceeds	exceed	VERB
ftr-368	1059	56	recaptured	recapture	VERB
ftr-368	1059	57	depreciation	depreciation	NOUN
ftr-368	1059	58	can	can	AUX
ftr-368	1059	59	receive	receive	VERB
ftr-368	1059	60	capital	capital	NOUN
ftr-368	1059	61	gains	gain	NOUN
ftr-368	1059	62	treatment	treatment	NOUN
ftr-368	1059	63	under	under	ADP
ftr-368	1059	64	section	section	NOUN
ftr-368	1059	65	1231.171	1231.171	NUM
ftr-368	1059	66	specifically	specifically	ADV
ftr-368	1059	67	,	,	PUNCT
ftr-368	1059	68	if	if	SCONJ
ftr-368	1059	69	the	the	DET
ftr-368	1059	70	gains	gain	NOUN
ftr-368	1059	71	resulting	result	VERB
ftr-368	1059	72	from	from	ADP
ftr-368	1059	73	the	the	DET
ftr-368	1059	74	sale	sale	NOUN
ftr-368	1059	75	of	of	ADP
ftr-368	1059	76	player	player	NOUN
ftr-368	1059	77	contracts	contract	NOUN
ftr-368	1059	78	(	(	PUNCT
ftr-368	1059	79	which	which	PRON
ftr-368	1059	80	will	will	AUX
ftr-368	1059	81	generally	generally	ADV
ftr-368	1059	82	constitute	constitute	VERB
ftr-368	1059	83	depreciable	depreciable	ADJ
ftr-368	1059	84	property	property	NOUN
ftr-368	1059	85	used	use	VERB
ftr-368	1059	86	in	in	ADP
ftr-368	1059	87	a	a	DET
ftr-368	1059	88	trade	trade	NOUN
ftr-368	1059	89	or	or	CCONJ
ftr-368	1059	90	business	business	NOUN
ftr-368	1059	91	,	,	PUNCT
ftr-368	1059	92	as	as	SCONJ
ftr-368	1059	93	required	require	VERB
ftr-368	1059	94	by	by	ADP
ftr-368	1059	95	section	section	NOUN
ftr-368	1059	96	1231	1231	NUM
ftr-368	1059	97	)	)	PUNCT
ftr-368	1059	98	exceed	exceed	VERB
ftr-368	1059	99	the	the	DET
ftr-368	1059	100	losses	loss	NOUN
ftr-368	1059	101	from	from	ADP
ftr-368	1059	102	the	the	DET
ftr-368	1059	103	sale	sale	NOUN
ftr-368	1059	104	of	of	ADP
ftr-368	1059	105	such	such	ADJ
ftr-368	1059	106	property	property	NOUN
ftr-368	1059	107	,	,	PUNCT
ftr-368	1059	108	both	both	DET
ftr-368	1059	109	gains	gain	NOUN
ftr-368	1059	110	and	and	CCONJ
ftr-368	1059	111	losses	loss	NOUN
ftr-368	1059	112	are	be	AUX
ftr-368	1059	113	treated	treat	VERB
ftr-368	1059	114	as	as	ADP
ftr-368	1059	115	long	long	ADJ
ftr-368	1059	116	term	term	NOUN
ftr-368	1059	117	capital	capital	NOUN
ftr-368	1059	118	gains	gain	NOUN
ftr-368	1059	119	and	and	CCONJ
ftr-368	1059	120	losses	loss	NOUN
ftr-368	1059	121	.	.	PUNCT
ftr-368	1060	1	in	in	ADP
ftr-368	1060	2	plr	plr	NOUN
ftr-368	1060	3	9617001	9617001	NUM
ftr-368	1060	4	(	(	PUNCT
ftr-368	1060	5	dec	dec	PROPN
ftr-368	1060	6	.	.	PROPN
ftr-368	1060	7	19	19	NUM
ftr-368	1060	8	,	,	PUNCT
ftr-368	1060	9	1995	1995	NUM
ftr-368	1060	10	)	)	PUNCT
ftr-368	1060	11	,	,	PUNCT
ftr-368	1060	12	the	the	DET
ftr-368	1060	13	service	service	NOUN
ftr-368	1060	14	ruled	rule	VERB
ftr-368	1060	15	that	that	SCONJ
ftr-368	1060	16	where	where	SCONJ
ftr-368	1060	17	a	a	DET
ftr-368	1060	18	sports	sport	NOUN
ftr-368	1060	19	franchise	franchise	NOUN
ftr-368	1060	20	cuts	cut	VERB
ftr-368	1060	21	a	a	DET
ftr-368	1060	22	player	player	NOUN
ftr-368	1060	23	,	,	PUNCT
ftr-368	1060	24	an	an	DET
ftr-368	1060	25	ordinary	ordinary	ADJ
ftr-368	1060	26	loss	loss	NOUN
ftr-368	1060	27	is	be	AUX
ftr-368	1060	28	allowed	allow	VERB
ftr-368	1060	29	under	under	ADP
ftr-368	1060	30	section	section	NOUN
ftr-368	1060	31	165	165	NUM
ftr-368	1060	32	in	in	ADP
ftr-368	1060	33	an	an	DET
ftr-368	1060	34	amount	amount	NOUN
ftr-368	1060	35	equal	equal	ADJ
ftr-368	1060	36	to	to	ADP
ftr-368	1060	37	the	the	DET
ftr-368	1060	38	team	team	NOUN
ftr-368	1060	39	’s	’s	PART
ftr-368	1060	40	adjusted	adjust	VERB
ftr-368	1060	41	basis	basis	NOUN
ftr-368	1060	42	in	in	ADP
ftr-368	1060	43	the	the	DET
ftr-368	1060	44	contract	contract	NOUN
ftr-368	1060	45	.	.	PUNCT
ftr-368	1061	1	part	part	NOUN
ftr-368	1061	2	iv	iv	NUM
ftr-368	1061	3	the	the	DET
ftr-368	1061	4	home	home	NOUN
ftr-368	1061	5	-	-	PUNCT
ftr-368	1061	6	run	run	NOUN
ftr-368	1061	7	ball	ball	NOUN
ftr-368	1061	8	“	"	PUNCT
ftr-368	1061	9	sometimes	sometimes	ADV
ftr-368	1061	10	pieces	piece	NOUN
ftr-368	1061	11	of	of	ADP
ftr-368	1061	12	the	the	DET
ftr-368	1061	13	tax	tax	NOUN
ftr-368	1061	14	code	code	NOUN
ftr-368	1061	15	can	can	AUX
ftr-368	1061	16	be	be	AUX
ftr-368	1061	17	as	as	ADV
ftr-368	1061	18	hard	hard	ADJ
ftr-368	1061	19	to	to	PART
ftr-368	1061	20	understand	understand	VERB
ftr-368	1061	21	as	as	ADP
ftr-368	1061	22	the	the	DET
ftr-368	1061	23	infield	infield	NOUN
ftr-368	1061	24	fly	fly	NOUN
ftr-368	1061	25	rule	rule	NOUN
ftr-368	1061	26	.	.	PUNCT
ftr-368	1062	1	all	all	PRON
ftr-368	1062	2	i	i	PRON
ftr-368	1062	3	know	know	VERB
ftr-368	1062	4	is	be	AUX
ftr-368	1062	5	that	that	SCONJ
ftr-368	1062	6	the	the	DET
ftr-368	1062	7	fan	fan	NOUN
ftr-368	1062	8	who	who	PRON
ftr-368	1062	9	gives	give	VERB
ftr-368	1062	10	back	back	ADP
ftr-368	1062	11	the	the	DET
ftr-368	1062	12	home	home	NOUN
ftr-368	1062	13	run	run	NOUN
ftr-368	1062	14	ball	ball	NOUN
ftr-368	1062	15	deserves	deserve	VERB
ftr-368	1062	16	a	a	DET
ftr-368	1062	17	round	round	NOUN
ftr-368	1062	18	of	of	ADP
ftr-368	1062	19	applause	applause	NOUN
ftr-368	1062	20	,	,	PUNCT
ftr-368	1062	21	not	not	PART
ftr-368	1062	22	a	a	DET
ftr-368	1062	23	big	big	ADJ
ftr-368	1062	24	tax	tax	NOUN
ftr-368	1062	25	bill	bill	NOUN
ftr-368	1062	26	.	.	PUNCT
ftr-368	1062	27	”172	”172	PROPN
ftr-368	1063	1	169	169	NUM
ftr-368	1063	2	.	.	PUNCT
ftr-368	1064	1	mssp	mssp	PROPN
ftr-368	1064	2	,	,	PUNCT
ftr-368	1064	3	supra	supra	PROPN
ftr-368	1064	4	note	note	NOUN
ftr-368	1064	5	3	3	NUM
ftr-368	1064	6	,	,	PUNCT
ftr-368	1064	7	at	at	ADP
ftr-368	1064	8	12	12	NUM
ftr-368	1064	9	-	-	SYM
ftr-368	1064	10	2	2	NUM
ftr-368	1064	11	,	,	PUNCT
ftr-368	1064	12	12	12	NUM
ftr-368	1064	13	-	-	SYM
ftr-368	1064	14	3	3	NUM
ftr-368	1064	15	.	.	NOUN
ftr-368	1064	16	170	170	NUM
ftr-368	1064	17	.	.	PUNCT
ftr-368	1065	1	i	i	PRON
ftr-368	1065	2	d.	d.	PROPN
ftr-368	1065	3	at	at	ADP
ftr-368	1065	4	12	12	NUM
ftr-368	1065	5	-	-	SYM
ftr-368	1065	6	7	7	NUM
ftr-368	1065	7	.	.	NUM
ftr-368	1065	8	171	171	NUM
ftr-368	1065	9	.	.	PUNCT
ftr-368	1066	1	rev	rev	PROPN
ftr-368	1066	2	.	.	PUNCT
ftr-368	1067	1	rul	rul	PROPN
ftr-368	1067	2	.	.	PUNCT
ftr-368	1068	1	67	67	NUM
ftr-368	1068	2	-	-	SYM
ftr-368	1068	3	380	380	NUM
ftr-368	1068	4	,	,	PUNCT
ftr-368	1068	5	supra	supra	PROPN
ftr-368	1068	6	note	note	NOUN
ftr-368	1068	7	167	167	NUM
ftr-368	1068	8	.	.	PUNCT
ftr-368	1069	1	see	see	AUX
ftr-368	1069	2	also	also	ADV
ftr-368	1069	3	rev	rev	VERB
ftr-368	1069	4	.	.	PUNCT
ftr-368	1070	1	rul	rul	NOUN
ftr-368	1070	2	.	.	PUNCT
ftr-368	1071	1	71	71	NUM
ftr-368	1071	2	-	-	SYM
ftr-368	1071	3	123	123	NUM
ftr-368	1071	4	,	,	PUNCT
ftr-368	1071	5	1971	1971	NUM
ftr-368	1071	6	-	-	SYM
ftr-368	1071	7	1	1	NUM
ftr-368	1071	8	c.b	c.b	PROPN
ftr-368	1071	9	.	.	PROPN
ftr-368	1071	10	227	227	NUM
ftr-368	1071	11	(	(	PUNCT
ftr-368	1071	12	applying	apply	VERB
ftr-368	1071	13	the	the	DET
ftr-368	1071	14	reasoning	reasoning	NOUN
ftr-368	1071	15	of	of	ADP
ftr-368	1071	16	rev	rev	PROPN
ftr-368	1071	17	.	.	PROPN
ftr-368	1071	18	rul	rul	PROPN
ftr-368	1071	19	.	.	PUNCT
ftr-368	1072	1	67	67	NUM
ftr-368	1072	2	-	-	SYM
ftr-368	1072	3	380	380	NUM
ftr-368	1072	4	to	to	ADP
ftr-368	1072	5	the	the	DET
ftr-368	1072	6	gain	gain	NOUN
ftr-368	1072	7	recognized	recognize	VERB
ftr-368	1072	8	by	by	ADP
ftr-368	1072	9	established	establish	VERB
ftr-368	1072	10	football	football	NOUN
ftr-368	1072	11	franchises	franchise	NOUN
ftr-368	1072	12	upon	upon	SCONJ
ftr-368	1072	13	their	their	PRON
ftr-368	1072	14	sale	sale	NOUN
ftr-368	1072	15	of	of	ADP
ftr-368	1072	16	individual	individual	ADJ
ftr-368	1072	17	player	player	NOUN
ftr-368	1072	18	contracts	contract	NOUN
ftr-368	1072	19	to	to	ADP
ftr-368	1072	20	an	an	DET
ftr-368	1072	21	expansion	expansion	NOUN
ftr-368	1072	22	team	team	NOUN
ftr-368	1072	23	.	.	PUNCT
ftr-368	1073	1	the	the	DET
ftr-368	1073	2	ruling	ruling	NOUN
ftr-368	1073	3	also	also	ADV
ftr-368	1073	4	held	hold	VERB
ftr-368	1073	5	that	that	SCONJ
ftr-368	1073	6	the	the	DET
ftr-368	1073	7	gain	gain	NOUN
ftr-368	1073	8	in	in	ADP
ftr-368	1073	9	excess	excess	NOUN
ftr-368	1073	10	of	of	ADP
ftr-368	1073	11	that	that	PRON
ftr-368	1073	12	which	which	PRON
ftr-368	1073	13	was	be	AUX
ftr-368	1073	14	allocable	allocable	ADJ
ftr-368	1073	15	to	to	ADP
ftr-368	1073	16	the	the	DET
ftr-368	1073	17	contracts	contract	NOUN
ftr-368	1073	18	constituted	constitute	VERB
ftr-368	1073	19	gain	gain	NOUN
ftr-368	1073	20	from	from	ADP
ftr-368	1073	21	the	the	DET
ftr-368	1073	22	sale	sale	NOUN
ftr-368	1073	23	of	of	ADP
ftr-368	1073	24	the	the	DET
ftr-368	1073	25	“	"	PUNCT
ftr-368	1073	26	franchise	franchise	NOUN
ftr-368	1073	27	property	property	NOUN
ftr-368	1073	28	right	right	NOUN
ftr-368	1073	29	,	,	PUNCT
ftr-368	1073	30	”	"	PUNCT
ftr-368	1073	31	and	and	CCONJ
ftr-368	1073	32	was	be	AUX
ftr-368	1073	33	a	a	DET
ftr-368	1073	34	sale	sale	NOUN
ftr-368	1073	35	of	of	ADP
ftr-368	1073	36	a	a	DET
ftr-368	1073	37	capital	capital	NOUN
ftr-368	1073	38	asset	asset	NOUN
ftr-368	1073	39	by	by	ADP
ftr-368	1073	40	the	the	DET
ftr-368	1073	41	old	old	ADJ
ftr-368	1073	42	teams	team	NOUN
ftr-368	1073	43	to	to	ADP
ftr-368	1073	44	the	the	DET
ftr-368	1073	45	new	new	ADJ
ftr-368	1073	46	team	team	NOUN
ftr-368	1073	47	)	)	PUNCT
ftr-368	1073	48	.	.	PUNCT
ftr-368	1074	1	172	172	X
ftr-368	1074	2	.	.	PUNCT
ftr-368	1074	3	press	press	NOUN
ftr-368	1074	4	release	release	NOUN
ftr-368	1074	5	,	,	PUNCT
ftr-368	1074	6	irs	irs	PROPN
ftr-368	1074	7	commissioner	commissioner	NOUN
ftr-368	1074	8	charles	charles	PROPN
ftr-368	1074	9	rossotti	rossotti	PROPN
ftr-368	1074	10	,	,	PUNCT
ftr-368	1074	11	sept	sept	PROPN
ftr-368	1074	12	.	.	PROPN
ftr-368	1074	13	8	8	NUM
ftr-368	1074	14	,	,	PUNCT
ftr-368	1074	15	1998	1998	NUM
ftr-368	1074	16	.	.	PUNCT
ftr-368	1075	1	210	210	NUM
ftr-368	1075	2	florida	florida	PROPN
ftr-368	1075	3	tax	tax	NOUN
ftr-368	1075	4	review	review	NOUN
ftr-368	1075	5	[	[	X
ftr-368	1075	6	vol	vol	NOUN
ftr-368	1075	7	.	.	PUNCT
ftr-368	1076	1	9:3	9:3	NUM
ftr-368	1077	1	it	it	PRON
ftr-368	1077	2	would	would	AUX
ftr-368	1077	3	appear	appear	VERB
ftr-368	1077	4	that	that	SCONJ
ftr-368	1077	5	the	the	DET
ftr-368	1077	6	intersection	intersection	NOUN
ftr-368	1077	7	of	of	ADP
ftr-368	1077	8	tax	tax	NOUN
ftr-368	1077	9	and	and	CCONJ
ftr-368	1077	10	sports	sport	NOUN
ftr-368	1077	11	can	can	AUX
ftr-368	1077	12	not	not	PART
ftr-368	1077	13	be	be	AUX
ftr-368	1077	14	adequately	adequately	ADV
ftr-368	1077	15	addressed	address	VERB
ftr-368	1077	16	without	without	ADP
ftr-368	1077	17	at	at	ADV
ftr-368	1077	18	least	least	ADJ
ftr-368	1077	19	a	a	DET
ftr-368	1077	20	brief	brief	ADJ
ftr-368	1077	21	nod	nod	NOUN
ftr-368	1077	22	to	to	ADP
ftr-368	1077	23	the	the	DET
ftr-368	1077	24	perplexing	perplexing	ADJ
ftr-368	1077	25	question	question	NOUN
ftr-368	1077	26	of	of	ADP
ftr-368	1077	27	the	the	DET
ftr-368	1077	28	record	record	NOUN
ftr-368	1077	29	-	-	PUNCT
ftr-368	1077	30	breaking	break	VERB
ftr-368	1077	31	home	home	NOUN
ftr-368	1077	32	run	run	NOUN
ftr-368	1077	33	ball	ball	NOUN
ftr-368	1077	34	.	.	PUNCT
ftr-368	1078	1	this	this	DET
ftr-368	1078	2	issue	issue	NOUN
ftr-368	1078	3	,	,	PUNCT
ftr-368	1078	4	however	however	ADV
ftr-368	1078	5	esoteric	esoteric	ADJ
ftr-368	1078	6	and	and	CCONJ
ftr-368	1078	7	theoretical	theoretical	ADJ
ftr-368	1078	8	,	,	PUNCT
ftr-368	1078	9	has	have	AUX
ftr-368	1078	10	captured	capture	VERB
ftr-368	1078	11	the	the	DET
ftr-368	1078	12	attention	attention	NOUN
ftr-368	1078	13	of	of	ADP
ftr-368	1078	14	the	the	DET
ftr-368	1078	15	mainstream	mainstream	NOUN
ftr-368	1078	16	media	medium	NOUN
ftr-368	1078	17	and	and	CCONJ
ftr-368	1078	18	numerous	numerous	ADJ
ftr-368	1078	19	commentators	commentator	NOUN
ftr-368	1078	20	.	.	PUNCT
ftr-368	1079	1	in	in	ADP
ftr-368	1079	2	fact	fact	NOUN
ftr-368	1079	3	,	,	PUNCT
ftr-368	1079	4	in	in	ADP
ftr-368	1079	5	a	a	DET
ftr-368	1079	6	2005	2005	NUM
ftr-368	1079	7	speech	speech	NOUN
ftr-368	1079	8	to	to	ADP
ftr-368	1079	9	the	the	DET
ftr-368	1079	10	tax	tax	NOUN
ftr-368	1079	11	section	section	NOUN
ftr-368	1079	12	of	of	ADP
ftr-368	1079	13	the	the	DET
ftr-368	1079	14	new	new	PROPN
ftr-368	1079	15	york	york	PROPN
ftr-368	1079	16	state	state	PROPN
ftr-368	1079	17	bar	bar	PROPN
ftr-368	1079	18	association	association	NOUN
ftr-368	1079	19	(	(	PUNCT
ftr-368	1079	20	delivered	deliver	VERB
ftr-368	1079	21	,	,	PUNCT
ftr-368	1079	22	appropriately	appropriately	ADV
ftr-368	1079	23	,	,	PUNCT
ftr-368	1079	24	on	on	ADP
ftr-368	1079	25	the	the	DET
ftr-368	1079	26	grounds	ground	NOUN
ftr-368	1079	27	of	of	ADP
ftr-368	1079	28	the	the	DET
ftr-368	1079	29	national	national	ADJ
ftr-368	1079	30	baseball	baseball	NOUN
ftr-368	1079	31	hall	hall	NOUN
ftr-368	1079	32	of	of	ADP
ftr-368	1079	33	fame	fame	NOUN
ftr-368	1079	34	in	in	ADP
ftr-368	1079	35	cooperstown	cooperstown	PROPN
ftr-368	1079	36	,	,	PUNCT
ftr-368	1079	37	n.y	n.y	PROPN
ftr-368	1079	38	.	.	PROPN
ftr-368	1079	39	)	)	PUNCT
ftr-368	1079	40	,	,	PUNCT
ftr-368	1079	41	irs	irs	PROPN
ftr-368	1079	42	chief	chief	ADJ
ftr-368	1079	43	counsel	counsel	NOUN
ftr-368	1079	44	donald	donald	PROPN
ftr-368	1079	45	korb	korb	PROPN
ftr-368	1079	46	characterized	characterize	VERB
ftr-368	1079	47	mark	mark	PROPN
ftr-368	1079	48	mcgwire	mcgwire	PROPN
ftr-368	1079	49	’s	’s	PART
ftr-368	1079	50	then	then	ADV
ftr-368	1079	51	-	-	PUNCT
ftr-368	1079	52	record	record	NOUN
ftr-368	1079	53	62nd	62nd	PROPN
ftr-368	1079	54	home	home	NOUN
ftr-368	1079	55	run	run	NOUN
ftr-368	1079	56	ball	ball	NOUN
ftr-368	1079	57	as	as	ADP
ftr-368	1079	58	“	"	PUNCT
ftr-368	1079	59	the	the	DET
ftr-368	1079	60	most	most	ADV
ftr-368	1079	61	significant	significant	ADJ
ftr-368	1079	62	tax	tax	NOUN
ftr-368	1079	63	event	event	NOUN
ftr-368	1079	64	in	in	ADP
ftr-368	1079	65	the	the	DET
ftr-368	1079	66	history	history	NOUN
ftr-368	1079	67	of	of	ADP
ftr-368	1079	68	baseball	baseball	NOUN
ftr-368	1079	69	.	.	PUNCT
ftr-368	1080	1	”173	”173	PROPN
ftr-368	1080	2	mark	mark	PROPN
ftr-368	1080	3	mcgwire	mcgwire	PROPN
ftr-368	1080	4	’s	’s	PART
ftr-368	1080	5	home	home	PROPN
ftr-368	1080	6	run	run	NOUN
ftr-368	1080	7	ball	ball	NOUN
ftr-368	1080	8	,	,	PUNCT
ftr-368	1080	9	which	which	PRON
ftr-368	1080	10	was	be	AUX
ftr-368	1080	11	clubbed	club	VERB
ftr-368	1080	12	at	at	ADP
ftr-368	1080	13	busch	busch	PROPN
ftr-368	1080	14	stadium	stadium	PROPN
ftr-368	1080	15	in	in	ADP
ftr-368	1080	16	st	st	PROPN
ftr-368	1080	17	.	.	PROPN
ftr-368	1080	18	louis	louis	PROPN
ftr-368	1080	19	on	on	ADP
ftr-368	1080	20	september	september	PROPN
ftr-368	1080	21	8	8	NUM
ftr-368	1080	22	,	,	PUNCT
ftr-368	1080	23	1998	1998	NUM
ftr-368	1080	24	,	,	PUNCT
ftr-368	1080	25	was	be	AUX
ftr-368	1080	26	actually	actually	ADV
ftr-368	1080	27	not	not	PART
ftr-368	1080	28	caught	catch	VERB
ftr-368	1080	29	by	by	ADP
ftr-368	1080	30	a	a	DET
ftr-368	1080	31	fan	fan	NOUN
ftr-368	1080	32	.	.	PUNCT
ftr-368	1081	1	a	a	DET
ftr-368	1081	2	cardinals	cardinal	NOUN
ftr-368	1081	3	groundskeeper	groundskeeper	NOUN
ftr-368	1081	4	retrieved	retrieve	VERB
ftr-368	1081	5	the	the	DET
ftr-368	1081	6	ball	ball	NOUN
ftr-368	1081	7	and	and	CCONJ
ftr-368	1081	8	returned	return	VERB
ftr-368	1081	9	it	it	PRON
ftr-368	1081	10	to	to	ADP
ftr-368	1081	11	mcgwire	mcgwire	PROPN
ftr-368	1081	12	.	.	PUNCT
ftr-368	1082	1	however	however	ADV
ftr-368	1082	2	,	,	PUNCT
ftr-368	1082	3	an	an	DET
ftr-368	1082	4	irs	irs	PROPN
ftr-368	1082	5	representative	representative	NOUN
ftr-368	1082	6	had	have	AUX
ftr-368	1082	7	touched	touch	VERB
ftr-368	1082	8	off	off	ADP
ftr-368	1082	9	a	a	DET
ftr-368	1082	10	firestorm	firestorm	NOUN
ftr-368	1082	11	a	a	DET
ftr-368	1082	12	few	few	ADJ
ftr-368	1082	13	days	day	NOUN
ftr-368	1082	14	earlier	early	ADV
ftr-368	1082	15	by	by	ADP
ftr-368	1082	16	stating	state	VERB
ftr-368	1082	17	on	on	ADP
ftr-368	1082	18	the	the	DET
ftr-368	1082	19	record	record	NOUN
ftr-368	1082	20	that	that	PRON
ftr-368	1082	21	a	a	DET
ftr-368	1082	22	fan	fan	NOUN
ftr-368	1082	23	who	who	PRON
ftr-368	1082	24	caught	catch	VERB
ftr-368	1082	25	such	such	DET
ftr-368	1082	26	a	a	DET
ftr-368	1082	27	ball	ball	NOUN
ftr-368	1082	28	,	,	PUNCT
ftr-368	1082	29	and	and	CCONJ
ftr-368	1082	30	subsequently	subsequently	ADV
ftr-368	1082	31	returned	return	VERB
ftr-368	1082	32	it	it	PRON
ftr-368	1082	33	to	to	ADP
ftr-368	1082	34	mcgwire	mcgwire	NOUN
ftr-368	1082	35	,	,	PUNCT
ftr-368	1082	36	would	would	AUX
ftr-368	1082	37	be	be	AUX
ftr-368	1082	38	subject	subject	ADJ
ftr-368	1082	39	to	to	ADP
ftr-368	1082	40	a	a	DET
ftr-368	1082	41	gift	gift	NOUN
ftr-368	1082	42	tax	tax	NOUN
ftr-368	1082	43	.	.	PUNCT
ftr-368	1083	1	as	as	SCONJ
ftr-368	1083	2	korb	korb	PROPN
ftr-368	1083	3	described	describe	VERB
ftr-368	1083	4	in	in	ADP
ftr-368	1083	5	his	his	PRON
ftr-368	1083	6	speech	speech	NOUN
ftr-368	1083	7	,	,	PUNCT
ftr-368	1083	8	the	the	DET
ftr-368	1083	9	service	service	NOUN
ftr-368	1083	10	soon	soon	ADV
ftr-368	1083	11	retracted	retract	VERB
ftr-368	1083	12	its	its	PRON
ftr-368	1083	13	position	position	NOUN
ftr-368	1083	14	,	,	PUNCT
ftr-368	1083	15	but	but	CCONJ
ftr-368	1083	16	not	not	PART
ftr-368	1083	17	before	before	SCONJ
ftr-368	1083	18	congressional	congressional	ADJ
ftr-368	1083	19	lawmakers	lawmaker	NOUN
ftr-368	1083	20	attempted	attempt	VERB
ftr-368	1083	21	“	"	PUNCT
ftr-368	1083	22	to	to	PART
ftr-368	1083	23	make	make	VERB
ftr-368	1083	24	an	an	DET
ftr-368	1083	25	income	income	NOUN
ftr-368	1083	26	and	and	CCONJ
ftr-368	1083	27	transfer	transfer	VERB
ftr-368	1083	28	tax	tax	NOUN
ftr-368	1083	29	repeal	repeal	NOUN
ftr-368	1083	30	issue	issue	NOUN
ftr-368	1083	31	out	out	ADP
ftr-368	1083	32	of	of	ADP
ftr-368	1083	33	baseball	baseball	NOUN
ftr-368	1083	34	’s	’s	PART
ftr-368	1083	35	home	home	NOUN
ftr-368	1083	36	run	run	NOUN
ftr-368	1083	37	race	race	NOUN
ftr-368	1083	38	.	.	PUNCT
ftr-368	1083	39	”	"	PUNCT
ftr-368	1084	1	matt	matt	PROPN
ftr-368	1084	2	murphy	murphy	PROPN
ftr-368	1084	3	became	become	VERB
ftr-368	1084	4	a	a	DET
ftr-368	1084	5	household	household	NOUN
ftr-368	1084	6	name	name	NOUN
ftr-368	1084	7	when	when	SCONJ
ftr-368	1084	8	he	he	PRON
ftr-368	1084	9	emerged	emerge	VERB
ftr-368	1084	10	from	from	ADP
ftr-368	1084	11	a	a	DET
ftr-368	1084	12	at&t	at&t	PROPN
ftr-368	1084	13	park	park	NOUN
ftr-368	1084	14	scrum	scrum	NOUN
ftr-368	1084	15	with	with	ADP
ftr-368	1084	16	barry	barry	PROPN
ftr-368	1084	17	bonds	bond	NOUN
ftr-368	1084	18	’	'	PUNCT
ftr-368	1084	19	record	record	NOUN
ftr-368	1084	20	-	-	PUNCT
ftr-368	1084	21	breaking	break	VERB
ftr-368	1084	22	756th	756th	ADJ
ftr-368	1084	23	career	career	NOUN
ftr-368	1084	24	home	home	NOUN
ftr-368	1084	25	run	run	NOUN
ftr-368	1084	26	on	on	ADP
ftr-368	1084	27	august	august	PROPN
ftr-368	1084	28	7	7	NUM
ftr-368	1084	29	,	,	PUNCT
ftr-368	1084	30	2007	2007	NUM
ftr-368	1084	31	.	.	PUNCT
ftr-368	1085	1	the	the	DET
ftr-368	1085	2	next	next	ADJ
ftr-368	1085	3	month	month	NOUN
ftr-368	1085	4	,	,	PUNCT
ftr-368	1085	5	murphy	murphy	PROPN
ftr-368	1085	6	sold	sell	VERB
ftr-368	1085	7	the	the	DET
ftr-368	1085	8	ball	ball	NOUN
ftr-368	1085	9	at	at	ADP
ftr-368	1085	10	auction	auction	NOUN
ftr-368	1085	11	to	to	ADP
ftr-368	1085	12	new	new	PROPN
ftr-368	1085	13	york	york	PROPN
ftr-368	1085	14	fashion	fashion	NOUN
ftr-368	1085	15	designer	designer	NOUN
ftr-368	1085	16	marc	marc	PROPN
ftr-368	1085	17	ecko	ecko	VERB
ftr-368	1085	18	for	for	ADP
ftr-368	1085	19	$	$	SYM
ftr-368	1085	20	752,467.20,174	752,467.20,174	VERB
ftr-368	1085	21	giving	give	VERB
ftr-368	1085	22	new	new	ADJ
ftr-368	1085	23	life	life	NOUN
ftr-368	1085	24	to	to	ADP
ftr-368	1085	25	the	the	DET
ftr-368	1085	26	tax	tax	NOUN
ftr-368	1085	27	debate	debate	NOUN
ftr-368	1085	28	.	.	PUNCT
ftr-368	1086	1	to	to	PART
ftr-368	1086	2	be	be	AUX
ftr-368	1086	3	clear	clear	ADJ
ftr-368	1086	4	,	,	PUNCT
ftr-368	1086	5	the	the	DET
ftr-368	1086	6	fan	fan	NOUN
ftr-368	1086	7	who	who	PRON
ftr-368	1086	8	catches	catch	VERB
ftr-368	1086	9	the	the	DET
ftr-368	1086	10	ball	ball	NOUN
ftr-368	1086	11	and	and	CCONJ
ftr-368	1086	12	immediately	immediately	ADV
ftr-368	1086	13	returns	return	VERB
ftr-368	1086	14	it	it	PRON
ftr-368	1086	15	is	be	AUX
ftr-368	1086	16	not	not	PART
ftr-368	1086	17	subject	subject	ADJ
ftr-368	1086	18	to	to	ADP
ftr-368	1086	19	federal	federal	ADJ
ftr-368	1086	20	income	income	NOUN
ftr-368	1086	21	tax	tax	NOUN
ftr-368	1086	22	.	.	PUNCT
ftr-368	1087	1	this	this	DET
ftr-368	1087	2	conclusion	conclusion	NOUN
ftr-368	1087	3	is	be	AUX
ftr-368	1087	4	based	base	VERB
ftr-368	1087	5	on	on	ADP
ftr-368	1087	6	rev	rev	PROPN
ftr-368	1087	7	.	.	PROPN
ftr-368	1087	8	rul	rul	PROPN
ftr-368	1087	9	.	.	PUNCT
ftr-368	1088	1	57	57	NUM
ftr-368	1088	2	-	-	SYM
ftr-368	1088	3	374,175	374,175	NUM
ftr-368	1088	4	which	which	PRON
ftr-368	1088	5	states	state	NOUN
ftr-368	1088	6	,	,	PUNCT
ftr-368	1088	7	in	in	ADP
ftr-368	1088	8	its	its	PRON
ftr-368	1088	9	entirety	entirety	NOUN
ftr-368	1088	10	,	,	PUNCT
ftr-368	1088	11	that	that	SCONJ
ftr-368	1088	12	“	"	PUNCT
ftr-368	1088	13	[	[	X
ftr-368	1088	14	w]here	w]here	NOUN
ftr-368	1088	15	an	an	DET
ftr-368	1088	16	individual	individual	NOUN
ftr-368	1088	17	refuses	refuse	VERB
ftr-368	1088	18	to	to	PART
ftr-368	1088	19	accept	accept	VERB
ftr-368	1088	20	an	an	DET
ftr-368	1088	21	all	all	PRON
ftr-368	1088	22	-	-	PUNCT
ftr-368	1088	23	expense	expense	NOUN
ftr-368	1088	24	paid	pay	VERB
ftr-368	1088	25	vacation	vacation	NOUN
ftr-368	1088	26	trip	trip	NOUN
ftr-368	1088	27	he	he	PRON
ftr-368	1088	28	won	win	VERB
ftr-368	1088	29	as	as	ADP
ftr-368	1088	30	a	a	DET
ftr-368	1088	31	prize	prize	NOUN
ftr-368	1088	32	in	in	ADP
ftr-368	1088	33	a	a	DET
ftr-368	1088	34	contest	contest	NOUN
ftr-368	1088	35	,	,	PUNCT
ftr-368	1088	36	the	the	DET
ftr-368	1088	37	fair	fair	ADJ
ftr-368	1088	38	market	market	NOUN
ftr-368	1088	39	value	value	NOUN
ftr-368	1088	40	of	of	ADP
ftr-368	1088	41	the	the	DET
ftr-368	1088	42	trip	trip	NOUN
ftr-368	1088	43	is	be	AUX
ftr-368	1088	44	not	not	PART
ftr-368	1088	45	includible	includible	ADJ
ftr-368	1088	46	in	in	ADP
ftr-368	1088	47	his	his	PRON
ftr-368	1088	48	gross	gross	ADJ
ftr-368	1088	49	income	income	NOUN
ftr-368	1088	50	for	for	ADP
ftr-368	1088	51	federal	federal	ADJ
ftr-368	1088	52	income	income	NOUN
ftr-368	1088	53	tax	tax	NOUN
ftr-368	1088	54	purposes	purpose	NOUN
ftr-368	1088	55	.	.	PUNCT
ftr-368	1088	56	”	"	PUNCT
ftr-368	1089	1	the	the	DET
ftr-368	1089	2	bill	bill	NOUN
ftr-368	1089	3	that	that	PRON
ftr-368	1089	4	was	be	AUX
ftr-368	1089	5	impulsively	impulsively	ADV
ftr-368	1089	6	introduced	introduce	VERB
ftr-368	1089	7	in	in	ADP
ftr-368	1089	8	the	the	DET
ftr-368	1089	9	house	house	NOUN
ftr-368	1089	10	the	the	DET
ftr-368	1089	11	day	day	NOUN
ftr-368	1089	12	after	after	SCONJ
ftr-368	1089	13	mcgwire	mcgwire	PROPN
ftr-368	1089	14	’s	’s	PART
ftr-368	1089	15	home	home	NOUN
ftr-368	1089	16	run	run	NOUN
ftr-368	1089	17	came	come	VERB
ftr-368	1089	18	to	to	ADP
ftr-368	1089	19	the	the	DET
ftr-368	1089	20	same	same	ADJ
ftr-368	1089	21	conclusion.176	conclusion.176	NOUN
ftr-368	1089	22	the	the	DET
ftr-368	1089	23	more	more	ADJ
ftr-368	1089	24	173	173	NUM
ftr-368	1089	25	.	.	PUNCT
ftr-368	1090	1	lest	lest	SCONJ
ftr-368	1090	2	this	this	PRON
ftr-368	1090	3	be	be	AUX
ftr-368	1090	4	taken	take	VERB
ftr-368	1090	5	as	as	ADP
ftr-368	1090	6	a	a	DET
ftr-368	1090	7	negative	negative	ADJ
ftr-368	1090	8	reflection	reflection	NOUN
ftr-368	1090	9	on	on	ADP
ftr-368	1090	10	the	the	DET
ftr-368	1090	11	authors	author	NOUN
ftr-368	1090	12	’	’	PART
ftr-368	1090	13	choice	choice	NOUN
ftr-368	1090	14	of	of	ADP
ftr-368	1090	15	topic	topic	NOUN
ftr-368	1090	16	,	,	PUNCT
ftr-368	1090	17	korb	korb	PROPN
ftr-368	1090	18	ranked	rank	VERB
ftr-368	1090	19	the	the	DET
ftr-368	1090	20	selig	selig	PROPN
ftr-368	1090	21	case	case	NOUN
ftr-368	1090	22	and	and	CCONJ
ftr-368	1090	23	the	the	DET
ftr-368	1090	24	issue	issue	NOUN
ftr-368	1090	25	of	of	ADP
ftr-368	1090	26	player	player	NOUN
ftr-368	1090	27	contract	contract	NOUN
ftr-368	1090	28	allocation	allocation	NOUN
ftr-368	1090	29	as	as	ADP
ftr-368	1090	30	the	the	DET
ftr-368	1090	31	third	third	ADJ
ftr-368	1090	32	and	and	CCONJ
ftr-368	1090	33	fourth	fourth	ADJ
ftr-368	1090	34	most	most	ADV
ftr-368	1090	35	significant	significant	ADJ
ftr-368	1090	36	events	event	NOUN
ftr-368	1090	37	,	,	PUNCT
ftr-368	1090	38	respectively	respectively	ADV
ftr-368	1090	39	.	.	PUNCT
ftr-368	1091	1	174	174	NUM
ftr-368	1091	2	.	.	PUNCT
ftr-368	1092	1	press	press	NOUN
ftr-368	1092	2	release	release	NOUN
ftr-368	1092	3	,	,	PUNCT
ftr-368	1092	4	scp	scp	PROPN
ftr-368	1092	5	auctions	auction	NOUN
ftr-368	1092	6	,	,	PUNCT
ftr-368	1092	7	barry	barry	PROPN
ftr-368	1092	8	bonds	bond	NOUN
ftr-368	1092	9	record	record	VERB
ftr-368	1092	10	breaking	break	VERB
ftr-368	1092	11	756	756	NUM
ftr-368	1092	12	home	home	NOUN
ftr-368	1092	13	run	run	NOUN
ftr-368	1092	14	ball	ball	NOUN
ftr-368	1092	15	sold	sell	VERB
ftr-368	1092	16	for	for	ADP
ftr-368	1092	17	$	$	SYM
ftr-368	1092	18	752,467.20	752,467.20	NUM
ftr-368	1092	19	(	(	PUNCT
ftr-368	1092	20	sept	sept	PROPN
ftr-368	1092	21	.	.	PROPN
ftr-368	1092	22	15	15	NUM
ftr-368	1092	23	,	,	PUNCT
ftr-368	1092	24	2007	2007	NUM
ftr-368	1092	25	)	)	PUNCT
ftr-368	1092	26	,	,	PUNCT
ftr-368	1092	27	www.scpauctions.com/html/auctions/bonds/results/bondspostsale.html	www.scpauctions.com/html/auctions/bonds/results/bondspostsale.html	PROPN
ftr-368	1092	28	.	.	PROPN
ftr-368	1092	29	175	175	NUM
ftr-368	1092	30	.	.	PUNCT
ftr-368	1093	1	1957	1957	NUM
ftr-368	1093	2	-	-	SYM
ftr-368	1093	3	2	2	NUM
ftr-368	1093	4	c.b	c.b	PROPN
ftr-368	1093	5	.	.	PROPN
ftr-368	1093	6	69	69	NUM
ftr-368	1093	7	.	.	PUNCT
ftr-368	1094	1	at	at	ADV
ftr-368	1094	2	least	least	ADV
ftr-368	1094	3	two	two	NUM
ftr-368	1094	4	commentators	commentator	NOUN
ftr-368	1094	5	have	have	AUX
ftr-368	1094	6	pointed	point	VERB
ftr-368	1094	7	out	out	ADP
ftr-368	1094	8	that	that	SCONJ
ftr-368	1094	9	this	this	DET
ftr-368	1094	10	principle	principle	NOUN
ftr-368	1094	11	is	be	AUX
ftr-368	1094	12	not	not	PART
ftr-368	1094	13	necessarily	necessarily	ADV
ftr-368	1094	14	consistent	consistent	ADJ
ftr-368	1094	15	with	with	ADP
ftr-368	1094	16	the	the	DET
ftr-368	1094	17	doctrine	doctrine	NOUN
ftr-368	1094	18	of	of	ADP
ftr-368	1094	19	constructive	constructive	ADJ
ftr-368	1094	20	receipt	receipt	NOUN
ftr-368	1094	21	as	as	SCONJ
ftr-368	1094	22	embodied	embody	VERB
ftr-368	1094	23	in	in	ADP
ftr-368	1094	24	treas	treas	PROPN
ftr-368	1094	25	.	.	PUNCT
ftr-368	1095	1	reg	reg	PROPN
ftr-368	1095	2	.	.	PUNCT
ftr-368	1096	1	§	§	PROPN
ftr-368	1096	2	1.451	1.451	NUM
ftr-368	1096	3	-	-	PUNCT
ftr-368	1096	4	2(a	2(a	NUM
ftr-368	1096	5	)	)	PUNCT
ftr-368	1096	6	,	,	PUNCT
ftr-368	1096	7	which	which	PRON
ftr-368	1096	8	states	state	VERB
ftr-368	1096	9	that	that	SCONJ
ftr-368	1096	10	income	income	NOUN
ftr-368	1096	11	is	be	AUX
ftr-368	1096	12	constructively	constructively	ADV
ftr-368	1096	13	received	receive	VERB
ftr-368	1096	14	by	by	ADP
ftr-368	1096	15	a	a	DET
ftr-368	1096	16	taxpayer	taxpayer	NOUN
ftr-368	1096	17	at	at	ADP
ftr-368	1096	18	the	the	DET
ftr-368	1096	19	time	time	NOUN
ftr-368	1096	20	it	it	PRON
ftr-368	1096	21	is	be	AUX
ftr-368	1096	22	made	make	VERB
ftr-368	1096	23	available	available	ADJ
ftr-368	1096	24	to	to	ADP
ftr-368	1096	25	him	he	PRON
ftr-368	1096	26	“	"	PUNCT
ftr-368	1096	27	although	although	SCONJ
ftr-368	1096	28	not	not	PART
ftr-368	1096	29	actually	actually	ADV
ftr-368	1096	30	reduced	reduce	VERB
ftr-368	1096	31	to	to	ADP
ftr-368	1096	32	a	a	DET
ftr-368	1096	33	taxpayer	taxpayer	NOUN
ftr-368	1096	34	's	's	PART
ftr-368	1096	35	possession	possession	NOUN
ftr-368	1096	36	.	.	PUNCT
ftr-368	1096	37	”	"	PUNCT
ftr-368	1097	1	lawrence	lawrence	PROPN
ftr-368	1097	2	a.	a.	PROPN
ftr-368	1097	3	zelenak	zelenak	PROPN
ftr-368	1097	4	&	&	CCONJ
ftr-368	1097	5	martin	martin	PROPN
ftr-368	1097	6	mcmahon	mcmahon	PROPN
ftr-368	1097	7	,	,	PUNCT
ftr-368	1097	8	jr	jr	PROPN
ftr-368	1097	9	.	.	PROPN
ftr-368	1097	10	,	,	PUNCT
ftr-368	1097	11	taxing	tax	VERB
ftr-368	1097	12	baseballs	baseball	NOUN
ftr-368	1097	13	and	and	CCONJ
ftr-368	1097	14	other	other	ADJ
ftr-368	1097	15	found	find	VERB
ftr-368	1097	16	property	property	NOUN
ftr-368	1097	17	,	,	PUNCT
ftr-368	1097	18	tax	tax	NOUN
ftr-368	1097	19	notes	note	NOUN
ftr-368	1097	20	,	,	PUNCT
ftr-368	1097	21	aug	aug	PROPN
ftr-368	1097	22	.	.	PROPN
ftr-368	1097	23	30	30	NUM
ftr-368	1097	24	,	,	PUNCT
ftr-368	1097	25	1999	1999	NUM
ftr-368	1097	26	.	.	PUNCT
ftr-368	1098	1	176	176	NUM
ftr-368	1098	2	.	.	PUNCT
ftr-368	1099	1	see	see	VERB
ftr-368	1099	2	h.r	h.r	PROPN
ftr-368	1099	3	.	.	PROPN
ftr-368	1099	4	4522	4522	NUM
ftr-368	1099	5	,	,	PUNCT
ftr-368	1099	6	105th	105th	PROPN
ftr-368	1099	7	cong	cong	NOUN
ftr-368	1099	8	.	.	PUNCT
ftr-368	1100	1	(	(	PUNCT
ftr-368	1100	2	2d	2d	NUM
ftr-368	1100	3	sess	sess	NOUN
ftr-368	1100	4	.	.	PUNCT
ftr-368	1101	1	1998	1998	NUM
ftr-368	1101	2	)	)	PUNCT
ftr-368	1101	3	.	.	PUNCT
ftr-368	1102	1	2008	2008	NUM
ftr-368	1102	2	]	]	PUNCT
ftr-368	1103	1	taxing	tax	VERB
ftr-368	1103	2	the	the	DET
ftr-368	1103	3	business	business	NOUN
ftr-368	1103	4	of	of	ADP
ftr-368	1103	5	sports	sport	NOUN
ftr-368	1103	6	211	211	NUM
ftr-368	1103	7	interesting	interesting	ADJ
ftr-368	1103	8	tax	tax	NOUN
ftr-368	1103	9	question	question	NOUN
ftr-368	1103	10	arises	arise	VERB
ftr-368	1103	11	where	where	SCONJ
ftr-368	1103	12	the	the	DET
ftr-368	1103	13	fan	fan	NOUN
ftr-368	1103	14	holds	hold	VERB
ftr-368	1103	15	the	the	DET
ftr-368	1103	16	ball	ball	NOUN
ftr-368	1103	17	as	as	ADP
ftr-368	1103	18	a	a	DET
ftr-368	1103	19	keepsake	keepsake	NOUN
ftr-368	1103	20	or	or	CCONJ
ftr-368	1103	21	for	for	ADP
ftr-368	1103	22	ultimate	ultimate	ADJ
ftr-368	1103	23	sale	sale	NOUN
ftr-368	1103	24	.	.	PUNCT
ftr-368	1104	1	clearly	clearly	ADV
ftr-368	1104	2	,	,	PUNCT
ftr-368	1104	3	catching	catch	VERB
ftr-368	1104	4	a	a	DET
ftr-368	1104	5	record	record	NOUN
ftr-368	1104	6	breaking	break	VERB
ftr-368	1104	7	artifact	artifact	NOUN
ftr-368	1104	8	represents	represent	VERB
ftr-368	1104	9	an	an	DET
ftr-368	1104	10	accession	accession	NOUN
ftr-368	1104	11	to	to	ADP
ftr-368	1104	12	wealth	wealth	NOUN
ftr-368	1104	13	under	under	ADP
ftr-368	1104	14	section	section	NOUN
ftr-368	1104	15	61	61	NUM
ftr-368	1104	16	.	.	PUNCT
ftr-368	1105	1	in	in	ADP
ftr-368	1105	2	commissioner	commissioner	PROPN
ftr-368	1105	3	v.	v.	PROPN
ftr-368	1105	4	glenshaw	glenshaw	PROPN
ftr-368	1105	5	glass	glass	NOUN
ftr-368	1105	6	company,177	company,177	PROPN
ftr-368	1105	7	the	the	DET
ftr-368	1105	8	supreme	supreme	PROPN
ftr-368	1105	9	court	court	PROPN
ftr-368	1105	10	recognized	recognize	VERB
ftr-368	1105	11	that	that	SCONJ
ftr-368	1105	12	congress	congress	PROPN
ftr-368	1105	13	,	,	PUNCT
ftr-368	1105	14	in	in	ADP
ftr-368	1105	15	defining	define	VERB
ftr-368	1105	16	gross	gross	ADJ
ftr-368	1105	17	income	income	NOUN
ftr-368	1105	18	,	,	PUNCT
ftr-368	1105	19	intended	intend	VERB
ftr-368	1105	20	to	to	PART
ftr-368	1105	21	exert	exert	VERB
ftr-368	1105	22	the	the	DET
ftr-368	1105	23	full	full	ADJ
ftr-368	1105	24	measure	measure	NOUN
ftr-368	1105	25	of	of	ADP
ftr-368	1105	26	its	its	PRON
ftr-368	1105	27	taxing	tax	VERB
ftr-368	1105	28	power	power	NOUN
ftr-368	1105	29	and	and	CCONJ
ftr-368	1105	30	to	to	PART
ftr-368	1105	31	tax	tax	VERB
ftr-368	1105	32	all	all	DET
ftr-368	1105	33	gains	gain	NOUN
ftr-368	1105	34	without	without	ADP
ftr-368	1105	35	limitation	limitation	NOUN
ftr-368	1105	36	as	as	ADP
ftr-368	1105	37	to	to	ADP
ftr-368	1105	38	their	their	PRON
ftr-368	1105	39	source.178	source.178	NOUN
ftr-368	1105	40	the	the	DET
ftr-368	1105	41	gross	gross	ADJ
ftr-368	1105	42	income	income	NOUN
ftr-368	1105	43	regulations	regulation	NOUN
ftr-368	1105	44	generally	generally	ADV
ftr-368	1105	45	embody	embody	VERB
ftr-368	1105	46	this	this	DET
ftr-368	1105	47	principle	principle	NOUN
ftr-368	1105	48	.	.	PUNCT
ftr-368	1106	1	treas	trea	NOUN
ftr-368	1106	2	.	.	PUNCT
ftr-368	1107	1	reg	reg	PROPN
ftr-368	1107	2	.	.	PUNCT
ftr-368	1108	1	section	section	NOUN
ftr-368	1108	2	1.61	1.61	NUM
ftr-368	1108	3	-	-	PUNCT
ftr-368	1108	4	14(a	14(a	NUM
ftr-368	1108	5	)	)	PUNCT
ftr-368	1108	6	states	state	VERB
ftr-368	1108	7	that	that	SCONJ
ftr-368	1108	8	“	"	PUNCT
ftr-368	1108	9	treasure	treasure	NOUN
ftr-368	1108	10	trove	trove	NOUN
ftr-368	1108	11	,	,	PUNCT
ftr-368	1108	12	to	to	ADP
ftr-368	1108	13	the	the	DET
ftr-368	1108	14	extent	extent	NOUN
ftr-368	1108	15	of	of	ADP
ftr-368	1108	16	its	its	PRON
ftr-368	1108	17	value	value	NOUN
ftr-368	1108	18	in	in	ADP
ftr-368	1108	19	united	united	PROPN
ftr-368	1108	20	states	states	PROPN
ftr-368	1108	21	currency	currency	PROPN
ftr-368	1108	22	,	,	PUNCT
ftr-368	1108	23	constitutes	constitute	VERB
ftr-368	1108	24	gross	gross	ADJ
ftr-368	1108	25	income	income	NOUN
ftr-368	1108	26	for	for	ADP
ftr-368	1108	27	the	the	DET
ftr-368	1108	28	taxable	taxable	ADJ
ftr-368	1108	29	year	year	NOUN
ftr-368	1108	30	in	in	ADP
ftr-368	1108	31	which	which	PRON
ftr-368	1108	32	it	it	PRON
ftr-368	1108	33	is	be	AUX
ftr-368	1108	34	reduced	reduce	VERB
ftr-368	1108	35	to	to	ADP
ftr-368	1108	36	undisputed	undisputed	ADJ
ftr-368	1108	37	possession	possession	NOUN
ftr-368	1108	38	.	.	PUNCT
ftr-368	1108	39	”	"	PUNCT
ftr-368	1109	1	the	the	DET
ftr-368	1109	2	treasure	treasure	NOUN
ftr-368	1109	3	trove	trove	NOUN
ftr-368	1109	4	regulation	regulation	NOUN
ftr-368	1109	5	has	have	AUX
ftr-368	1109	6	been	be	AUX
ftr-368	1109	7	applied	apply	VERB
ftr-368	1109	8	on	on	ADP
ftr-368	1109	9	extremely	extremely	ADV
ftr-368	1109	10	rare	rare	ADJ
ftr-368	1109	11	occasions	occasion	NOUN
ftr-368	1109	12	by	by	ADP
ftr-368	1109	13	the	the	DET
ftr-368	1109	14	courts	court	NOUN
ftr-368	1109	15	and	and	CCONJ
ftr-368	1109	16	the	the	DET
ftr-368	1109	17	service	service	NOUN
ftr-368	1109	18	in	in	ADP
ftr-368	1109	19	the	the	DET
ftr-368	1109	20	context	context	NOUN
ftr-368	1109	21	of	of	ADP
ftr-368	1109	22	found	find	VERB
ftr-368	1109	23	property	property	NOUN
ftr-368	1109	24	or	or	CCONJ
ftr-368	1109	25	windfalls	windfall	NOUN
ftr-368	1109	26	.	.	PUNCT
ftr-368	1110	1	in	in	ADP
ftr-368	1110	2	one	one	NUM
ftr-368	1110	3	case	case	NOUN
ftr-368	1110	4	,	,	PUNCT
ftr-368	1110	5	a	a	DET
ftr-368	1110	6	taxpayer	taxpayer	NOUN
ftr-368	1110	7	found	find	VERB
ftr-368	1110	8	cash	cash	NOUN
ftr-368	1110	9	in	in	ADP
ftr-368	1110	10	an	an	DET
ftr-368	1110	11	old	old	ADJ
ftr-368	1110	12	piano	piano	NOUN
ftr-368	1110	13	several	several	ADJ
ftr-368	1110	14	years	year	NOUN
ftr-368	1110	15	after	after	ADP
ftr-368	1110	16	purchasing	purchase	VERB
ftr-368	1110	17	it	it	PRON
ftr-368	1110	18	at	at	ADP
ftr-368	1110	19	an	an	DET
ftr-368	1110	20	auction	auction	NOUN
ftr-368	1110	21	.	.	PUNCT
ftr-368	1111	1	the	the	DET
ftr-368	1111	2	court	court	NOUN
ftr-368	1111	3	held	hold	VERB
ftr-368	1111	4	that	that	SCONJ
ftr-368	1111	5	the	the	DET
ftr-368	1111	6	currency	currency	NOUN
ftr-368	1111	7	was	be	AUX
ftr-368	1111	8	taxable	taxable	ADJ
ftr-368	1111	9	in	in	ADP
ftr-368	1111	10	the	the	DET
ftr-368	1111	11	year	year	NOUN
ftr-368	1111	12	of	of	ADP
ftr-368	1111	13	discovery	discovery	NOUN
ftr-368	1111	14	rather	rather	ADV
ftr-368	1111	15	than	than	ADP
ftr-368	1111	16	when	when	SCONJ
ftr-368	1111	17	the	the	DET
ftr-368	1111	18	piano	piano	NOUN
ftr-368	1111	19	was	be	AUX
ftr-368	1111	20	purchased.179	purchased.179	VERB
ftr-368	1111	21	the	the	DET
ftr-368	1111	22	tax	tax	NOUN
ftr-368	1111	23	court	court	NOUN
ftr-368	1111	24	has	have	AUX
ftr-368	1111	25	stated	state	VERB
ftr-368	1111	26	in	in	ADP
ftr-368	1111	27	dictum	dictum	NOUN
ftr-368	1111	28	that	that	SCONJ
ftr-368	1111	29	the	the	DET
ftr-368	1111	30	treasure	treasure	NOUN
ftr-368	1111	31	trove	trove	NOUN
ftr-368	1111	32	regulation	regulation	NOUN
ftr-368	1111	33	is	be	AUX
ftr-368	1111	34	properly	properly	ADV
ftr-368	1111	35	applied	apply	VERB
ftr-368	1111	36	to	to	ADP
ftr-368	1111	37	a	a	DET
ftr-368	1111	38	person	person	NOUN
ftr-368	1111	39	who	who	PRON
ftr-368	1111	40	finds	find	VERB
ftr-368	1111	41	a	a	DET
ftr-368	1111	42	sweepstakes	sweepstake	NOUN
ftr-368	1111	43	ticket	ticket	NOUN
ftr-368	1111	44	,	,	PUNCT
ftr-368	1111	45	even	even	ADV
ftr-368	1111	46	where	where	SCONJ
ftr-368	1111	47	the	the	DET
ftr-368	1111	48	ticket	ticket	NOUN
ftr-368	1111	49	turns	turn	VERB
ftr-368	1111	50	out	out	ADP
ftr-368	1111	51	to	to	PART
ftr-368	1111	52	be	be	AUX
ftr-368	1111	53	a	a	DET
ftr-368	1111	54	loser	loser	NOUN
ftr-368	1111	55	later	later	ADV
ftr-368	1111	56	in	in	ADP
ftr-368	1111	57	the	the	DET
ftr-368	1111	58	same	same	ADJ
ftr-368	1111	59	day.180	day.180	NOUN
ftr-368	1111	60	in	in	ADP
ftr-368	1111	61	plr	plr	NOUN
ftr-368	1111	62	6205104610a	6205104610a	NUM
ftr-368	1111	63	(	(	PUNCT
ftr-368	1111	64	may	may	PROPN
ftr-368	1111	65	10	10	NUM
ftr-368	1111	66	,	,	PUNCT
ftr-368	1111	67	1962	1962	NUM
ftr-368	1111	68	)	)	PUNCT
ftr-368	1111	69	the	the	DET
ftr-368	1111	70	irs	irs	PROPN
ftr-368	1111	71	suggested	suggest	VERB
ftr-368	1111	72	that	that	SCONJ
ftr-368	1111	73	the	the	DET
ftr-368	1111	74	treasure	treasure	NOUN
ftr-368	1111	75	trove	trove	NOUN
ftr-368	1111	76	rule	rule	NOUN
ftr-368	1111	77	is	be	AUX
ftr-368	1111	78	applicable	applicable	ADJ
ftr-368	1111	79	to	to	ADP
ftr-368	1111	80	items	item	NOUN
ftr-368	1111	81	found	find	VERB
ftr-368	1111	82	by	by	ADP
ftr-368	1111	83	individuals	individual	NOUN
ftr-368	1111	84	who	who	PRON
ftr-368	1111	85	are	be	AUX
ftr-368	1111	86	in	in	ADP
ftr-368	1111	87	the	the	DET
ftr-368	1111	88	“	"	PUNCT
ftr-368	1111	89	business	business	NOUN
ftr-368	1111	90	”	"	PUNCT
ftr-368	1111	91	of	of	ADP
ftr-368	1111	92	searching	search	VERB
ftr-368	1111	93	for	for	ADP
ftr-368	1111	94	valuables	valuable	NOUN
ftr-368	1111	95	in	in	ADP
ftr-368	1111	96	sunken	sunken	ADJ
ftr-368	1111	97	ships	ship	NOUN
ftr-368	1111	98	.	.	PUNCT
ftr-368	1112	1	in	in	ADP
ftr-368	1112	2	the	the	DET
ftr-368	1112	3	context	context	NOUN
ftr-368	1112	4	of	of	ADP
ftr-368	1112	5	unsolicited	unsolicited	ADJ
ftr-368	1112	6	merchandise	merchandise	NOUN
ftr-368	1112	7	,	,	PUNCT
ftr-368	1112	8	the	the	DET
ftr-368	1112	9	service	service	NOUN
ftr-368	1112	10	has	have	AUX
ftr-368	1112	11	ruled	rule	VERB
ftr-368	1112	12	that	that	SCONJ
ftr-368	1112	13	a	a	DET
ftr-368	1112	14	reviewer	reviewer	NOUN
ftr-368	1112	15	of	of	ADP
ftr-368	1112	16	books	book	NOUN
ftr-368	1112	17	was	be	AUX
ftr-368	1112	18	taxable	taxable	ADJ
ftr-368	1112	19	on	on	ADP
ftr-368	1112	20	the	the	DET
ftr-368	1112	21	value	value	NOUN
ftr-368	1112	22	of	of	ADP
ftr-368	1112	23	unsolicited	unsolicited	ADJ
ftr-368	1112	24	books	book	NOUN
ftr-368	1112	25	sent	send	VERB
ftr-368	1112	26	to	to	ADP
ftr-368	1112	27	him	he	PRON
ftr-368	1112	28	by	by	ADP
ftr-368	1112	29	a	a	DET
ftr-368	1112	30	publisher.181	publisher.181	NOUN
ftr-368	1112	31	the	the	DET
ftr-368	1112	32	irs	irs	PROPN
ftr-368	1112	33	retreated	retreat	VERB
ftr-368	1112	34	from	from	ADP
ftr-368	1112	35	this	this	DET
ftr-368	1112	36	position	position	NOUN
ftr-368	1112	37	in	in	ADP
ftr-368	1112	38	a	a	DET
ftr-368	1112	39	subsequent	subsequent	ADJ
ftr-368	1112	40	ruling	ruling	NOUN
ftr-368	1112	41	where	where	SCONJ
ftr-368	1112	42	it	it	PRON
ftr-368	1112	43	stated	state	VERB
ftr-368	1112	44	that	that	SCONJ
ftr-368	1112	45	the	the	DET
ftr-368	1112	46	taxpayer	taxpayer	NOUN
ftr-368	1112	47	would	would	AUX
ftr-368	1112	48	be	be	AUX
ftr-368	1112	49	taxed	tax	VERB
ftr-368	1112	50	on	on	ADP
ftr-368	1112	51	the	the	DET
ftr-368	1112	52	value	value	NOUN
ftr-368	1112	53	of	of	ADP
ftr-368	1112	54	the	the	DET
ftr-368	1112	55	books	book	NOUN
ftr-368	1112	56	only	only	ADV
ftr-368	1112	57	where	where	SCONJ
ftr-368	1112	58	he	he	PRON
ftr-368	1112	59	donated	donate	VERB
ftr-368	1112	60	them	they	PRON
ftr-368	1112	61	to	to	ADP
ftr-368	1112	62	charity	charity	NOUN
ftr-368	1112	63	and	and	CCONJ
ftr-368	1112	64	claimed	claim	VERB
ftr-368	1112	65	a	a	DET
ftr-368	1112	66	deduction	deduction	NOUN
ftr-368	1112	67	for	for	ADP
ftr-368	1112	68	177	177	NUM
ftr-368	1112	69	.	.	PUNCT
ftr-368	1113	1	348	348	NUM
ftr-368	1113	2	u.s	u.s	PROPN
ftr-368	1113	3	.	.	PROPN
ftr-368	1113	4	426	426	NUM
ftr-368	1113	5	(	(	PUNCT
ftr-368	1113	6	1955	1955	NUM
ftr-368	1113	7	)	)	PUNCT
ftr-368	1113	8	(	(	PUNCT
ftr-368	1113	9	“	"	PUNCT
ftr-368	1113	10	glenshaw	glenshaw	ADJ
ftr-368	1113	11	glass	glass	NOUN
ftr-368	1113	12	”	"	PUNCT
ftr-368	1113	13	)	)	PUNCT
ftr-368	1113	14	.	.	PUNCT
ftr-368	1114	1	178	178	NUM
ftr-368	1114	2	.	.	PUNCT
ftr-368	1115	1	prior	prior	ADV
ftr-368	1115	2	to	to	ADP
ftr-368	1115	3	glenshaw	glenshaw	ADJ
ftr-368	1115	4	glass	glass	NOUN
ftr-368	1115	5	,	,	PUNCT
ftr-368	1115	6	the	the	DET
ftr-368	1115	7	prevailing	prevail	VERB
ftr-368	1115	8	gross	gross	ADJ
ftr-368	1115	9	income	income	NOUN
ftr-368	1115	10	standard	standard	NOUN
ftr-368	1115	11	was	be	AUX
ftr-368	1115	12	stated	state	VERB
ftr-368	1115	13	in	in	ADP
ftr-368	1115	14	the	the	DET
ftr-368	1115	15	supreme	supreme	PROPN
ftr-368	1115	16	court	court	PROPN
ftr-368	1115	17	’s	’s	PART
ftr-368	1115	18	decision	decision	NOUN
ftr-368	1115	19	in	in	ADP
ftr-368	1115	20	eisner	eisner	PROPN
ftr-368	1115	21	v.	v.	PROPN
ftr-368	1115	22	macomber	macomber	PROPN
ftr-368	1115	23	,	,	PUNCT
ftr-368	1115	24	252	252	NUM
ftr-368	1115	25	u.s	u.s	PROPN
ftr-368	1115	26	.	.	PROPN
ftr-368	1115	27	189	189	NUM
ftr-368	1115	28	,	,	PUNCT
ftr-368	1115	29	207	207	NUM
ftr-368	1115	30	(	(	PUNCT
ftr-368	1115	31	1920	1920	NUM
ftr-368	1115	32	)	)	PUNCT
ftr-368	1115	33	where	where	SCONJ
ftr-368	1115	34	the	the	DET
ftr-368	1115	35	court	court	NOUN
ftr-368	1115	36	defined	define	VERB
ftr-368	1115	37	income	income	NOUN
ftr-368	1115	38	as	as	ADP
ftr-368	1115	39	“	"	PUNCT
ftr-368	1115	40	the	the	DET
ftr-368	1115	41	gain	gain	NOUN
ftr-368	1115	42	derived	derive	VERB
ftr-368	1115	43	from	from	ADP
ftr-368	1115	44	capital	capital	NOUN
ftr-368	1115	45	,	,	PUNCT
ftr-368	1115	46	from	from	ADP
ftr-368	1115	47	labor	labor	NOUN
ftr-368	1115	48	,	,	PUNCT
ftr-368	1115	49	or	or	CCONJ
ftr-368	1115	50	from	from	ADP
ftr-368	1115	51	both	both	PRON
ftr-368	1115	52	combined	combine	VERB
ftr-368	1115	53	.	.	PUNCT
ftr-368	1115	54	”	"	PUNCT
ftr-368	1116	1	under	under	ADP
ftr-368	1116	2	that	that	DET
ftr-368	1116	3	standard	standard	NOUN
ftr-368	1116	4	,	,	PUNCT
ftr-368	1116	5	an	an	DET
ftr-368	1116	6	argument	argument	NOUN
ftr-368	1116	7	could	could	AUX
ftr-368	1116	8	be	be	AUX
ftr-368	1116	9	made	make	VERB
ftr-368	1116	10	that	that	SCONJ
ftr-368	1116	11	a	a	DET
ftr-368	1116	12	“	"	PUNCT
ftr-368	1116	13	pure	pure	ADJ
ftr-368	1116	14	”	"	PUNCT
ftr-368	1116	15	windfall	windfall	NOUN
ftr-368	1116	16	,	,	PUNCT
ftr-368	1116	17	resulting	result	VERB
ftr-368	1116	18	from	from	ADP
ftr-368	1116	19	neither	neither	CCONJ
ftr-368	1116	20	a	a	DET
ftr-368	1116	21	capital	capital	NOUN
ftr-368	1116	22	investment	investment	NOUN
ftr-368	1116	23	nor	nor	CCONJ
ftr-368	1116	24	labor	labor	NOUN
ftr-368	1116	25	,	,	PUNCT
ftr-368	1116	26	was	be	AUX
ftr-368	1116	27	not	not	PART
ftr-368	1116	28	income	income	NOUN
ftr-368	1116	29	.	.	PUNCT
ftr-368	1117	1	zelenak	zelenak	PROPN
ftr-368	1117	2	&	&	CCONJ
ftr-368	1117	3	mcmahon	mcmahon	PROPN
ftr-368	1117	4	,	,	PUNCT
ftr-368	1117	5	supra	supra	PROPN
ftr-368	1117	6	note	note	PROPN
ftr-368	1117	7	175	175	NUM
ftr-368	1117	8	,	,	PUNCT
ftr-368	1117	9	at	at	ADP
ftr-368	1117	10	n.	n.	NOUN
ftr-368	1117	11	21	21	NUM
ftr-368	1117	12	.	.	PUNCT
ftr-368	1118	1	however	however	ADV
ftr-368	1118	2	,	,	PUNCT
ftr-368	1118	3	the	the	DET
ftr-368	1118	4	court	court	NOUN
ftr-368	1118	5	in	in	ADP
ftr-368	1118	6	glenshaw	glenshaw	ADJ
ftr-368	1118	7	glass	glass	NOUN
ftr-368	1118	8	clearly	clearly	ADV
ftr-368	1118	9	asserted	assert	VERB
ftr-368	1118	10	that	that	SCONJ
ftr-368	1118	11	“	"	PUNCT
ftr-368	1118	12	congress	congress	PROPN
ftr-368	1118	13	applied	apply	VERB
ftr-368	1118	14	no	no	DET
ftr-368	1118	15	limitations	limitation	NOUN
ftr-368	1118	16	as	as	ADP
ftr-368	1118	17	to	to	ADP
ftr-368	1118	18	the	the	DET
ftr-368	1118	19	source	source	NOUN
ftr-368	1118	20	of	of	ADP
ftr-368	1118	21	taxable	taxable	ADJ
ftr-368	1118	22	receipts	receipt	NOUN
ftr-368	1118	23	,	,	PUNCT
ftr-368	1118	24	”	"	PUNCT
ftr-368	1118	25	thereby	thereby	ADV
ftr-368	1118	26	taking	take	VERB
ftr-368	1118	27	much	much	ADJ
ftr-368	1118	28	of	of	ADP
ftr-368	1118	29	the	the	DET
ftr-368	1118	30	appeal	appeal	NOUN
ftr-368	1118	31	out	out	ADP
ftr-368	1118	32	of	of	ADP
ftr-368	1118	33	the	the	DET
ftr-368	1118	34	foregoing	forego	VERB
ftr-368	1118	35	arguments	argument	NOUN
ftr-368	1118	36	.	.	PUNCT
ftr-368	1119	1	i	i	PRON
ftr-368	1119	2	d.	d.	PROPN
ftr-368	1119	3	at	at	ADP
ftr-368	1119	4	429	429	NUM
ftr-368	1119	5	.	.	PUNCT
ftr-368	1119	6	179	179	NUM
ftr-368	1119	7	.	.	PUNCT
ftr-368	1120	1	cesarini	cesarini	PROPN
ftr-368	1120	2	v.	v.	PROPN
ftr-368	1120	3	united	united	PROPN
ftr-368	1120	4	states	states	PROPN
ftr-368	1120	5	,	,	PUNCT
ftr-368	1120	6	296	296	NUM
ftr-368	1120	7	f.	f.	PROPN
ftr-368	1120	8	supp	supp	PROPN
ftr-368	1120	9	.	.	PUNCT
ftr-368	1121	1	3	3	NUM
ftr-368	1121	2	(	(	PUNCT
ftr-368	1121	3	n.d	n.d	PROPN
ftr-368	1121	4	.	.	PROPN
ftr-368	1121	5	ohio	ohio	PROPN
ftr-368	1121	6	1969	1969	NUM
ftr-368	1121	7	)	)	PUNCT
ftr-368	1121	8	,	,	PUNCT
ftr-368	1121	9	aff'd	aff'd	NOUN
ftr-368	1121	10	per	per	ADP
ftr-368	1121	11	curiam	curiam	NOUN
ftr-368	1121	12	,	,	PUNCT
ftr-368	1121	13	428	428	NUM
ftr-368	1121	14	f.2d	f.2d	SYM
ftr-368	1121	15	812	812	NUM
ftr-368	1121	16	(	(	PUNCT
ftr-368	1121	17	6th	6th	ADJ
ftr-368	1121	18	cir	cir	NOUN
ftr-368	1121	19	.	.	PROPN
ftr-368	1121	20	1970	1970	NUM
ftr-368	1121	21	)	)	PUNCT
ftr-368	1121	22	.	.	PUNCT
ftr-368	1122	1	180	180	NUM
ftr-368	1122	2	.	.	PUNCT
ftr-368	1122	3	collins	collins	PROPN
ftr-368	1122	4	v.	v.	ADP
ftr-368	1122	5	comm’r	comm’r	PROPN
ftr-368	1122	6	,	,	PUNCT
ftr-368	1122	7	t.c	t.c	PROPN
ftr-368	1122	8	.	.	PROPN
ftr-368	1122	9	memo	memo	NOUN
ftr-368	1122	10	.	.	PUNCT
ftr-368	1123	1	1992	1992	NUM
ftr-368	1123	2	-	-	SYM
ftr-368	1123	3	478	478	NUM
ftr-368	1123	4	.	.	PUNCT
ftr-368	1124	1	181	181	NUM
ftr-368	1124	2	.	.	PUNCT
ftr-368	1125	1	rev	rev	PROPN
ftr-368	1125	2	.	.	PUNCT
ftr-368	1125	3	rul	rul	NOUN
ftr-368	1125	4	.	.	PUNCT
ftr-368	1126	1	70	70	NUM
ftr-368	1126	2	-	-	SYM
ftr-368	1126	3	330	330	NUM
ftr-368	1126	4	,	,	PUNCT
ftr-368	1126	5	1970	1970	NUM
ftr-368	1126	6	-	-	SYM
ftr-368	1126	7	1	1	NUM
ftr-368	1126	8	c.b	c.b	PROPN
ftr-368	1126	9	.	.	PROPN
ftr-368	1126	10	14	14	NUM
ftr-368	1126	11	.	.	X
ftr-368	1126	12	212	212	NUM
ftr-368	1126	13	florida	florida	PROPN
ftr-368	1126	14	tax	tax	NOUN
ftr-368	1126	15	review	review	NOUN
ftr-368	1126	16	[	[	X
ftr-368	1126	17	vol	vol	NOUN
ftr-368	1126	18	.	.	PUNCT
ftr-368	1126	19	9:3	9:3	VERB
ftr-368	1126	20	their	their	PRON
ftr-368	1126	21	value.182	value.182	NOUN
ftr-368	1126	22	apparently	apparently	ADV
ftr-368	1126	23	,	,	PUNCT
ftr-368	1126	24	the	the	DET
ftr-368	1126	25	theory	theory	NOUN
ftr-368	1126	26	of	of	ADP
ftr-368	1126	27	the	the	DET
ftr-368	1126	28	ruling	ruling	NOUN
ftr-368	1126	29	is	be	AUX
ftr-368	1126	30	that	that	SCONJ
ftr-368	1126	31	the	the	DET
ftr-368	1126	32	recipient	recipient	NOUN
ftr-368	1126	33	has	have	AUX
ftr-368	1126	34	not	not	PART
ftr-368	1126	35	truly	truly	ADV
ftr-368	1126	36	reduced	reduce	VERB
ftr-368	1126	37	the	the	DET
ftr-368	1126	38	property	property	NOUN
ftr-368	1126	39	to	to	ADP
ftr-368	1126	40	his	his	PRON
ftr-368	1126	41	possession	possession	NOUN
ftr-368	1126	42	until	until	SCONJ
ftr-368	1126	43	he	he	PRON
ftr-368	1126	44	has	have	AUX
ftr-368	1126	45	committed	commit	VERB
ftr-368	1126	46	an	an	DET
ftr-368	1126	47	act	act	NOUN
ftr-368	1126	48	consistent	consistent	ADJ
ftr-368	1126	49	with	with	ADP
ftr-368	1126	50	dominion	dominion	NOUN
ftr-368	1126	51	and	and	CCONJ
ftr-368	1126	52	ownership	ownership	NOUN
ftr-368	1126	53	.	.	PUNCT
ftr-368	1127	1	although	although	SCONJ
ftr-368	1127	2	based	base	VERB
ftr-368	1127	3	on	on	ADP
ftr-368	1127	4	broad	broad	ADJ
ftr-368	1127	5	notions	notion	NOUN
ftr-368	1127	6	of	of	ADP
ftr-368	1127	7	gross	gross	ADJ
ftr-368	1127	8	income	income	NOUN
ftr-368	1127	9	under	under	ADP
ftr-368	1127	10	section	section	NOUN
ftr-368	1127	11	61	61	NUM
ftr-368	1127	12	,	,	PUNCT
ftr-368	1127	13	the	the	DET
ftr-368	1127	14	unsolicited	unsolicited	ADJ
ftr-368	1127	15	merchandise	merchandise	NOUN
ftr-368	1127	16	rulings	ruling	NOUN
ftr-368	1127	17	are	be	AUX
ftr-368	1127	18	probably	probably	ADV
ftr-368	1127	19	not	not	PART
ftr-368	1127	20	a	a	DET
ftr-368	1127	21	helpful	helpful	ADJ
ftr-368	1127	22	framework	framework	NOUN
ftr-368	1127	23	for	for	ADP
ftr-368	1127	24	analyzing	analyze	VERB
ftr-368	1127	25	the	the	DET
ftr-368	1127	26	home	home	NOUN
ftr-368	1127	27	-	-	PUNCT
ftr-368	1127	28	run	run	NOUN
ftr-368	1127	29	ball	ball	NOUN
ftr-368	1127	30	,	,	PUNCT
ftr-368	1127	31	since	since	SCONJ
ftr-368	1127	32	dominion	dominion	NOUN
ftr-368	1127	33	is	be	AUX
ftr-368	1127	34	clearly	clearly	ADV
ftr-368	1127	35	demonstrated	demonstrate	VERB
ftr-368	1127	36	by	by	ADP
ftr-368	1127	37	the	the	DET
ftr-368	1127	38	mere	mere	ADJ
ftr-368	1127	39	act	act	NOUN
ftr-368	1127	40	of	of	ADP
ftr-368	1127	41	retaining	retain	VERB
ftr-368	1127	42	the	the	DET
ftr-368	1127	43	ball	ball	NOUN
ftr-368	1127	44	.	.	PUNCT
ftr-368	1128	1	a	a	DET
ftr-368	1128	2	home	home	NOUN
ftr-368	1128	3	run	run	NOUN
ftr-368	1128	4	ball	ball	NOUN
ftr-368	1128	5	is	be	AUX
ftr-368	1128	6	also	also	ADV
ftr-368	1128	7	not	not	PART
ftr-368	1128	8	perfectly	perfectly	ADV
ftr-368	1128	9	analogous	analogous	ADJ
ftr-368	1128	10	to	to	ADP
ftr-368	1128	11	a	a	DET
ftr-368	1128	12	prize	prize	NOUN
ftr-368	1128	13	or	or	CCONJ
ftr-368	1128	14	award	award	NOUN
ftr-368	1128	15	,	,	PUNCT
ftr-368	1128	16	which	which	PRON
ftr-368	1128	17	are	be	AUX
ftr-368	1128	18	generally	generally	ADV
ftr-368	1128	19	taxable	taxable	ADJ
ftr-368	1128	20	under	under	ADP
ftr-368	1128	21	section	section	NOUN
ftr-368	1128	22	74	74	NUM
ftr-368	1128	23	.	.	PUNCT
ftr-368	1129	1	although	although	SCONJ
ftr-368	1129	2	the	the	DET
ftr-368	1129	3	provision	provision	NOUN
ftr-368	1129	4	contains	contain	VERB
ftr-368	1129	5	exceptions	exception	NOUN
ftr-368	1129	6	to	to	ADP
ftr-368	1129	7	the	the	DET
ftr-368	1129	8	general	general	ADJ
ftr-368	1129	9	rule,183	rule,183	NOUN
ftr-368	1129	10	the	the	DET
ftr-368	1129	11	courts	court	NOUN
ftr-368	1129	12	have	have	AUX
ftr-368	1129	13	refused	refuse	VERB
ftr-368	1129	14	to	to	PART
ftr-368	1129	15	interpret	interpret	VERB
ftr-368	1129	16	these	these	DET
ftr-368	1129	17	exceptions	exception	NOUN
ftr-368	1129	18	as	as	ADP
ftr-368	1129	19	applying	apply	VERB
ftr-368	1129	20	to	to	ADP
ftr-368	1129	21	an	an	DET
ftr-368	1129	22	award	award	NOUN
ftr-368	1129	23	based	base	VERB
ftr-368	1129	24	on	on	ADP
ftr-368	1129	25	professional	professional	ADJ
ftr-368	1129	26	sports	sport	NOUN
ftr-368	1129	27	performance.184	performance.184	VERB
ftr-368	1129	28	a	a	DET
ftr-368	1129	29	home	home	NOUN
ftr-368	1129	30	run	run	NOUN
ftr-368	1129	31	ball	ball	NOUN
ftr-368	1129	32	caught	catch	VERB
ftr-368	1129	33	by	by	ADP
ftr-368	1129	34	a	a	DET
ftr-368	1129	35	spectator	spectator	NOUN
ftr-368	1129	36	is	be	AUX
ftr-368	1129	37	probably	probably	ADV
ftr-368	1129	38	not	not	PART
ftr-368	1129	39	a	a	DET
ftr-368	1129	40	prize	prize	NOUN
ftr-368	1129	41	or	or	CCONJ
ftr-368	1129	42	award	award	NOUN
ftr-368	1129	43	in	in	ADP
ftr-368	1129	44	the	the	DET
ftr-368	1129	45	first	first	ADJ
ftr-368	1129	46	place	place	NOUN
ftr-368	1129	47	,	,	PUNCT
ftr-368	1129	48	so	so	SCONJ
ftr-368	1129	49	section	section	NOUN
ftr-368	1129	50	74	74	NUM
ftr-368	1129	51	and	and	CCONJ
ftr-368	1129	52	its	its	PRON
ftr-368	1129	53	exceptions	exception	NOUN
ftr-368	1129	54	are	be	AUX
ftr-368	1129	55	likely	likely	ADV
ftr-368	1129	56	inapposite	inapposite	ADJ
ftr-368	1129	57	.	.	PUNCT
ftr-368	1130	1	two	two	NUM
ftr-368	1130	2	commentators	commentator	NOUN
ftr-368	1130	3	,	,	PUNCT
ftr-368	1130	4	lawrence	lawrence	PROPN
ftr-368	1130	5	zelenak	zelenak	PROPN
ftr-368	1130	6	and	and	CCONJ
ftr-368	1130	7	robert	robert	PROPN
ftr-368	1130	8	mcmahon	mcmahon	PROPN
ftr-368	1130	9	,	,	PUNCT
ftr-368	1130	10	jr	jr	PROPN
ftr-368	1130	11	.	.	PROPN
ftr-368	1130	12	,	,	PUNCT
ftr-368	1130	13	have	have	AUX
ftr-368	1130	14	argued	argue	VERB
ftr-368	1130	15	that	that	SCONJ
ftr-368	1130	16	the	the	DET
ftr-368	1130	17	fan	fan	NOUN
ftr-368	1130	18	who	who	PRON
ftr-368	1130	19	catches	catch	VERB
ftr-368	1130	20	the	the	DET
ftr-368	1130	21	home	home	NOUN
ftr-368	1130	22	run	run	NOUN
ftr-368	1130	23	ball	ball	NOUN
ftr-368	1130	24	should	should	AUX
ftr-368	1130	25	not	not	PART
ftr-368	1130	26	be	be	AUX
ftr-368	1130	27	taxed	tax	VERB
ftr-368	1130	28	(	(	PUNCT
ftr-368	1130	29	until	until	ADP
ftr-368	1130	30	sale	sale	NOUN
ftr-368	1130	31	)	)	PUNCT
ftr-368	1130	32	since	since	SCONJ
ftr-368	1130	33	the	the	DET
ftr-368	1130	34	treasure	treasure	NOUN
ftr-368	1130	35	trove	trove	NOUN
ftr-368	1130	36	regulation	regulation	NOUN
ftr-368	1130	37	is	be	AUX
ftr-368	1130	38	of	of	ADP
ftr-368	1130	39	questionable	questionable	ADJ
ftr-368	1130	40	validity	validity	NOUN
ftr-368	1130	41	,	,	PUNCT
ftr-368	1130	42	primarily	primarily	ADV
ftr-368	1130	43	because	because	SCONJ
ftr-368	1130	44	the	the	DET
ftr-368	1130	45	service	service	NOUN
ftr-368	1130	46	has	have	AUX
ftr-368	1130	47	adopted	adopt	VERB
ftr-368	1130	48	an	an	DET
ftr-368	1130	49	unofficial	unofficial	ADJ
ftr-368	1130	50	practice	practice	NOUN
ftr-368	1130	51	of	of	ADP
ftr-368	1130	52	not	not	PART
ftr-368	1130	53	taxing	tax	VERB
ftr-368	1130	54	found	find	VERB
ftr-368	1130	55	property.185	property.185	NOUN
ftr-368	1130	56	specifically	specifically	ADV
ftr-368	1130	57	,	,	PUNCT
ftr-368	1130	58	in	in	ADP
ftr-368	1130	59	dealing	deal	VERB
ftr-368	1130	60	with	with	ADP
ftr-368	1130	61	commercial	commercial	ADJ
ftr-368	1130	62	fishermen	fisherman	NOUN
ftr-368	1130	63	and	and	CCONJ
ftr-368	1130	64	big	big	ADJ
ftr-368	1130	65	game	game	NOUN
ftr-368	1130	66	hunters	hunter	NOUN
ftr-368	1130	67	,	,	PUNCT
ftr-368	1130	68	the	the	DET
ftr-368	1130	69	irs	irs	PROPN
ftr-368	1130	70	has	have	AUX
ftr-368	1130	71	not	not	PART
ftr-368	1130	72	invoked	invoke	VERB
ftr-368	1130	73	the	the	DET
ftr-368	1130	74	treasure	treasure	NOUN
ftr-368	1130	75	trove	trove	NOUN
ftr-368	1130	76	rule	rule	NOUN
ftr-368	1130	77	to	to	PART
ftr-368	1130	78	argue	argue	VERB
ftr-368	1130	79	for	for	ADP
ftr-368	1130	80	immediate	immediate	ADJ
ftr-368	1130	81	inclusion	inclusion	NOUN
ftr-368	1130	82	of	of	ADP
ftr-368	1130	83	fish	fish	NOUN
ftr-368	1130	84	or	or	CCONJ
ftr-368	1130	85	game	game	NOUN
ftr-368	1130	86	,	,	PUNCT
ftr-368	1130	87	but	but	CCONJ
ftr-368	1130	88	has	have	AUX
ftr-368	1130	89	imposed	impose	VERB
ftr-368	1130	90	a	a	DET
ftr-368	1130	91	tax	tax	NOUN
ftr-368	1130	92	at	at	ADP
ftr-368	1130	93	the	the	DET
ftr-368	1130	94	time	time	NOUN
ftr-368	1130	95	of	of	ADP
ftr-368	1130	96	sale.186	sale.186	VERB
ftr-368	1130	97	with	with	ADP
ftr-368	1130	98	respect	respect	NOUN
ftr-368	1130	99	to	to	ADP
ftr-368	1130	100	miners	miner	NOUN
ftr-368	1130	101	,	,	PUNCT
ftr-368	1130	102	treas	treas	PROPN
ftr-368	1130	103	.	.	PUNCT
ftr-368	1131	1	reg	reg	PROPN
ftr-368	1131	2	.	.	PUNCT
ftr-368	1132	1	section	section	NOUN
ftr-368	1132	2	1.61	1.61	NUM
ftr-368	1132	3	-	-	PUNCT
ftr-368	1132	4	3(a	3(a	NUM
ftr-368	1132	5	)	)	PUNCT
ftr-368	1132	6	states	state	VERB
ftr-368	1132	7	that	that	SCONJ
ftr-368	1132	8	gross	gross	ADJ
ftr-368	1132	9	income	income	NOUN
ftr-368	1132	10	is	be	AUX
ftr-368	1132	11	generally	generally	ADV
ftr-368	1132	12	defined	define	VERB
ftr-368	1132	13	as	as	ADP
ftr-368	1132	14	“	"	PUNCT
ftr-368	1132	15	total	total	ADJ
ftr-368	1132	16	gross	gross	ADJ
ftr-368	1132	17	sales	sale	NOUN
ftr-368	1132	18	,	,	PUNCT
ftr-368	1132	19	less	less	ADJ
ftr-368	1132	20	the	the	DET
ftr-368	1132	21	cost	cost	NOUN
ftr-368	1132	22	of	of	ADP
ftr-368	1132	23	goods	good	NOUN
ftr-368	1132	24	sold	sell	VERB
ftr-368	1132	25	.	.	PUNCT
ftr-368	1132	26	”	"	PUNCT
ftr-368	1133	1	this	this	DET
ftr-368	1133	2	provision	provision	NOUN
ftr-368	1133	3	appears	appear	VERB
ftr-368	1133	4	to	to	PART
ftr-368	1133	5	embody	embody	VERB
ftr-368	1133	6	an	an	DET
ftr-368	1133	7	assumption	assumption	NOUN
ftr-368	1133	8	that	that	SCONJ
ftr-368	1133	9	miners	miner	NOUN
ftr-368	1133	10	are	be	AUX
ftr-368	1133	11	not	not	PART
ftr-368	1133	12	taxable	taxable	ADJ
ftr-368	1133	13	upon	upon	SCONJ
ftr-368	1133	14	their	their	PRON
ftr-368	1133	15	extraction	extraction	NOUN
ftr-368	1133	16	of	of	ADP
ftr-368	1133	17	the	the	DET
ftr-368	1133	18	minerals	mineral	NOUN
ftr-368	1133	19	from	from	ADP
ftr-368	1133	20	the	the	DET
ftr-368	1133	21	ground	ground	NOUN
ftr-368	1133	22	,	,	PUNCT
ftr-368	1133	23	but	but	CCONJ
ftr-368	1133	24	only	only	ADV
ftr-368	1133	25	upon	upon	SCONJ
ftr-368	1133	26	sale	sale	NOUN
ftr-368	1133	27	.	.	PUNCT
ftr-368	1134	1	as	as	ADP
ftr-368	1134	2	a	a	DET
ftr-368	1134	3	normative	normative	ADJ
ftr-368	1134	4	manner	manner	NOUN
ftr-368	1134	5	,	,	PUNCT
ftr-368	1134	6	zelenak	zelenak	NOUN
ftr-368	1134	7	and	and	CCONJ
ftr-368	1134	8	mcmahon	mcmahon	PROPN
ftr-368	1134	9	posit	posit	VERB
ftr-368	1134	10	that	that	SCONJ
ftr-368	1134	11	“	"	PUNCT
ftr-368	1134	12	found	find	VERB
ftr-368	1134	13	”	"	PUNCT
ftr-368	1134	14	property	property	NOUN
ftr-368	1134	15	is	be	AUX
ftr-368	1134	16	analogous	analogous	ADJ
ftr-368	1134	17	to	to	ADP
ftr-368	1134	18	self	self	NOUN
ftr-368	1134	19	-	-	PUNCT
ftr-368	1134	20	created	create	VERB
ftr-368	1134	21	property	property	NOUN
ftr-368	1134	22	such	such	ADJ
ftr-368	1134	23	as	as	ADP
ftr-368	1134	24	a	a	DET
ftr-368	1134	25	work	work	NOUN
ftr-368	1134	26	of	of	ADP
ftr-368	1134	27	art	art	NOUN
ftr-368	1134	28	,	,	PUNCT
ftr-368	1134	29	and	and	CCONJ
ftr-368	1134	30	should	should	AUX
ftr-368	1134	31	be	be	AUX
ftr-368	1134	32	treated	treat	VERB
ftr-368	1134	33	as	as	ADP
ftr-368	1134	34	non	non	ADJ
ftr-368	1134	35	-	-	ADJ
ftr-368	1134	36	taxable	taxable	ADJ
ftr-368	1134	37	imputed	impute	VERB
ftr-368	1134	38	income.187	income.187	NOUN
ftr-368	1134	39	taxpayers	taxpayer	NOUN
ftr-368	1134	40	who	who	PRON
ftr-368	1134	41	grow	grow	VERB
ftr-368	1134	42	182	182	NUM
ftr-368	1134	43	.	.	PUNCT
ftr-368	1135	1	rev	rev	PROPN
ftr-368	1135	2	.	.	PUNCT
ftr-368	1135	3	rul	rul	PROPN
ftr-368	1135	4	.	.	PUNCT
ftr-368	1136	1	70	70	NUM
ftr-368	1136	2	-	-	SYM
ftr-368	1136	3	498	498	NUM
ftr-368	1136	4	,	,	PUNCT
ftr-368	1136	5	1970	1970	NUM
ftr-368	1136	6	-	-	SYM
ftr-368	1136	7	2	2	NUM
ftr-368	1136	8	c.b	c.b	PROPN
ftr-368	1136	9	.	.	PROPN
ftr-368	1136	10	6	6	NUM
ftr-368	1136	11	.	.	NOUN
ftr-368	1136	12	183	183	NUM
ftr-368	1136	13	.	.	PUNCT
ftr-368	1136	14	section	section	NOUN
ftr-368	1136	15	74(b	74(b	NUM
ftr-368	1136	16	)	)	PUNCT
ftr-368	1136	17	.	.	PUNCT
ftr-368	1137	1	184	184	X
ftr-368	1137	2	.	.	X
ftr-368	1137	3	see	see	VERB
ftr-368	1137	4	,	,	PUNCT
ftr-368	1137	5	e.g.	e.g.	ADV
ftr-368	1137	6	,	,	PUNCT
ftr-368	1137	7	hornung	hornung	VERB
ftr-368	1137	8	v.	v.	ADP
ftr-368	1137	9	comm’r	comm’r	NOUN
ftr-368	1137	10	,	,	PUNCT
ftr-368	1137	11	47	47	NUM
ftr-368	1137	12	t.c	t.c	PROPN
ftr-368	1137	13	.	.	PROPN
ftr-368	1138	1	428	428	NUM
ftr-368	1138	2	(	(	PUNCT
ftr-368	1138	3	1967	1967	NUM
ftr-368	1138	4	)	)	PUNCT
ftr-368	1138	5	.	.	PUNCT
ftr-368	1139	1	in	in	ADP
ftr-368	1139	2	that	that	DET
ftr-368	1139	3	case	case	NOUN
ftr-368	1139	4	,	,	PUNCT
ftr-368	1139	5	the	the	DET
ftr-368	1139	6	most	most	ADV
ftr-368	1139	7	valuable	valuable	ADJ
ftr-368	1139	8	player	player	NOUN
ftr-368	1139	9	of	of	ADP
ftr-368	1139	10	a	a	DET
ftr-368	1139	11	professional	professional	ADJ
ftr-368	1139	12	football	football	NOUN
ftr-368	1139	13	game	game	NOUN
ftr-368	1139	14	received	receive	VERB
ftr-368	1139	15	a	a	DET
ftr-368	1139	16	corvette	corvette	NOUN
ftr-368	1139	17	from	from	ADP
ftr-368	1139	18	a	a	DET
ftr-368	1139	19	prominent	prominent	ADJ
ftr-368	1139	20	sports	sport	NOUN
ftr-368	1139	21	magazine	magazine	NOUN
ftr-368	1139	22	in	in	ADP
ftr-368	1139	23	recognition	recognition	NOUN
ftr-368	1139	24	of	of	ADP
ftr-368	1139	25	the	the	DET
ftr-368	1139	26	achievement	achievement	NOUN
ftr-368	1139	27	.	.	PUNCT
ftr-368	1140	1	the	the	DET
ftr-368	1140	2	court	court	NOUN
ftr-368	1140	3	held	hold	VERB
ftr-368	1140	4	that	that	SCONJ
ftr-368	1140	5	the	the	DET
ftr-368	1140	6	award	award	NOUN
ftr-368	1140	7	was	be	AUX
ftr-368	1140	8	not	not	PART
ftr-368	1140	9	covered	cover	VERB
ftr-368	1140	10	by	by	ADP
ftr-368	1140	11	the	the	DET
ftr-368	1140	12	exceptions	exception	NOUN
ftr-368	1140	13	to	to	ADP
ftr-368	1140	14	the	the	DET
ftr-368	1140	15	taxability	taxability	NOUN
ftr-368	1140	16	of	of	ADP
ftr-368	1140	17	prizes	prize	NOUN
ftr-368	1140	18	under	under	ADP
ftr-368	1140	19	§	§	PROPN
ftr-368	1140	20	74(b	74(b	NUM
ftr-368	1140	21	)	)	PUNCT
ftr-368	1140	22	,	,	PUNCT
ftr-368	1140	23	and	and	CCONJ
ftr-368	1140	24	that	that	SCONJ
ftr-368	1140	25	it	it	PRON
ftr-368	1140	26	was	be	AUX
ftr-368	1140	27	not	not	PART
ftr-368	1140	28	a	a	DET
ftr-368	1140	29	gift	gift	NOUN
ftr-368	1140	30	under	under	ADP
ftr-368	1140	31	§	§	PROPN
ftr-368	1140	32	102	102	NUM
ftr-368	1140	33	.	.	PUNCT
ftr-368	1141	1	see	see	VERB
ftr-368	1141	2	also	also	ADV
ftr-368	1141	3	wills	will	VERB
ftr-368	1141	4	v.	v.	ADP
ftr-368	1141	5	comm’r	comm’r	NOUN
ftr-368	1141	6	,	,	PUNCT
ftr-368	1141	7	411	411	NUM
ftr-368	1141	8	f.2d	f.2d	ADP
ftr-368	1141	9	537	537	NUM
ftr-368	1141	10	(	(	PUNCT
ftr-368	1141	11	9th	9th	ADJ
ftr-368	1141	12	cir	cir	NOUN
ftr-368	1141	13	.	.	PROPN
ftr-368	1141	14	1969	1969	NUM
ftr-368	1141	15	)	)	PUNCT
ftr-368	1141	16	(	(	PUNCT
ftr-368	1141	17	player	player	NOUN
ftr-368	1141	18	taxed	tax	VERB
ftr-368	1141	19	on	on	ADP
ftr-368	1141	20	receipt	receipt	NOUN
ftr-368	1141	21	of	of	ADP
ftr-368	1141	22	a	a	DET
ftr-368	1141	23	belt	belt	NOUN
ftr-368	1141	24	in	in	ADP
ftr-368	1141	25	recognition	recognition	NOUN
ftr-368	1141	26	of	of	ADP
ftr-368	1141	27	baseball	baseball	NOUN
ftr-368	1141	28	accomplishments	accomplishment	NOUN
ftr-368	1141	29	since	since	SCONJ
ftr-368	1141	30	sports	sport	NOUN
ftr-368	1141	31	award	award	NOUN
ftr-368	1141	32	is	be	AUX
ftr-368	1141	33	not	not	PART
ftr-368	1141	34	in	in	ADP
ftr-368	1141	35	recognition	recognition	NOUN
ftr-368	1141	36	of	of	ADP
ftr-368	1141	37	religious	religious	ADJ
ftr-368	1141	38	,	,	PUNCT
ftr-368	1141	39	charitable	charitable	ADJ
ftr-368	1141	40	,	,	PUNCT
ftr-368	1141	41	scientific	scientific	ADJ
ftr-368	1141	42	,	,	PUNCT
ftr-368	1141	43	educational	educational	ADJ
ftr-368	1141	44	,	,	PUNCT
ftr-368	1141	45	artistic	artistic	ADJ
ftr-368	1141	46	,	,	PUNCT
ftr-368	1141	47	literary	literary	ADJ
ftr-368	1141	48	or	or	CCONJ
ftr-368	1141	49	civic	civic	ADJ
ftr-368	1141	50	achievement	achievement	NOUN
ftr-368	1141	51	)	)	PUNCT
ftr-368	1141	52	.	.	PUNCT
ftr-368	1142	1	185	185	NUM
ftr-368	1142	2	.	.	PUNCT
ftr-368	1143	1	see	see	VERB
ftr-368	1143	2	zelenak	zelenak	PROPN
ftr-368	1143	3	&	&	CCONJ
ftr-368	1143	4	mcmahon	mcmahon	PROPN
ftr-368	1143	5	,	,	PUNCT
ftr-368	1143	6	supra	supra	PROPN
ftr-368	1143	7	note	note	PROPN
ftr-368	1143	8	175	175	NUM
ftr-368	1143	9	.	.	PUNCT
ftr-368	1144	1	186	186	NUM
ftr-368	1144	2	.	.	PUNCT
ftr-368	1145	1	i	i	PRON
ftr-368	1145	2	d.	d.	PROPN
ftr-368	1145	3	187	187	NUM
ftr-368	1145	4	.	.	PUNCT
ftr-368	1146	1	h.r	h.r	PROPN
ftr-368	1146	2	.	.	PROPN
ftr-368	1146	3	rep	rep	PROPN
ftr-368	1146	4	.	.	PROPN
ftr-368	1147	1	no	no	INTJ
ftr-368	1147	2	.	.	NOUN
ftr-368	1148	1	413	413	NUM
ftr-368	1148	2	,	,	PUNCT
ftr-368	1148	3	91st	91st	ADJ
ftr-368	1148	4	cong	cong	NOUN
ftr-368	1148	5	.	.	PUNCT
ftr-368	1149	1	,	,	PUNCT
ftr-368	1149	2	at	at	ADP
ftr-368	1149	3	149	149	NUM
ftr-368	1149	4	(	(	PUNCT
ftr-368	1149	5	1st	1st	ADJ
ftr-368	1149	6	sess	sess	NOUN
ftr-368	1149	7	.	.	PUNCT
ftr-368	1149	8	1969	1969	NUM
ftr-368	1149	9	)	)	PUNCT
ftr-368	1149	10	(	(	PUNCT
ftr-368	1149	11	discussing	discuss	VERB
ftr-368	1149	12	the	the	DET
ftr-368	1149	13	exception	exception	NOUN
ftr-368	1149	14	of	of	ADP
ftr-368	1149	15	self	self	NOUN
ftr-368	1149	16	created	create	VERB
ftr-368	1149	17	property	property	NOUN
ftr-368	1149	18	from	from	ADP
ftr-368	1149	19	the	the	DET
ftr-368	1149	20	definition	definition	NOUN
ftr-368	1149	21	of	of	ADP
ftr-368	1149	22	capital	capital	NOUN
ftr-368	1149	23	asset	asset	NOUN
ftr-368	1149	24	in	in	ADP
ftr-368	1149	25	section	section	NOUN
ftr-368	1149	26	1221(3	1221(3	NUM
ftr-368	1149	27	)	)	PUNCT
ftr-368	1149	28	and	and	CCONJ
ftr-368	1149	29	stating	state	VERB
ftr-368	1149	30	that	that	SCONJ
ftr-368	1149	31	“	"	PUNCT
ftr-368	1149	32	it	it	PRON
ftr-368	1149	33	is	be	AUX
ftr-368	1149	34	appropriate	appropriate	ADJ
ftr-368	1149	35	to	to	PART
ftr-368	1149	36	treat	treat	VERB
ftr-368	1149	37	the	the	DET
ftr-368	1149	38	income	income	NOUN
ftr-368	1149	39	arising	arise	VERB
ftr-368	1149	40	from	from	ADP
ftr-368	1149	41	the	the	DET
ftr-368	1149	42	sale	sale	NOUN
ftr-368	1149	43	of	of	ADP
ftr-368	1149	44	such	such	ADJ
ftr-368	1149	45	property	property	NOUN
ftr-368	1149	46	as	as	ADP
ftr-368	1149	47	ordinary	ordinary	ADJ
ftr-368	1149	48	income	income	NOUN
ftr-368	1149	49	.	.	PUNCT
ftr-368	1149	50	”	"	PUNCT
ftr-368	1149	51	)	)	PUNCT
ftr-368	1149	52	the	the	DET
ftr-368	1149	53	implication	implication	NOUN
ftr-368	1149	54	is	be	AUX
ftr-368	1149	55	that	that	SCONJ
ftr-368	1149	56	the	the	DET
ftr-368	1149	57	value	value	NOUN
ftr-368	1149	58	of	of	ADP
ftr-368	1149	59	the	the	DET
ftr-368	1149	60	property	property	NOUN
ftr-368	1149	61	2008	2008	NUM
ftr-368	1149	62	]	]	PUNCT
ftr-368	1149	63	taxing	tax	VERB
ftr-368	1149	64	the	the	DET
ftr-368	1149	65	business	business	NOUN
ftr-368	1149	66	of	of	ADP
ftr-368	1149	67	sports	sport	NOUN
ftr-368	1149	68	213	213	NUM
ftr-368	1149	69	crops	crop	NOUN
ftr-368	1149	70	for	for	ADP
ftr-368	1149	71	self	self	NOUN
ftr-368	1149	72	-	-	PUNCT
ftr-368	1149	73	consumption	consumption	NOUN
ftr-368	1149	74	or	or	CCONJ
ftr-368	1149	75	hunt	hunt	NOUN
ftr-368	1149	76	game	game	NOUN
ftr-368	1149	77	for	for	ADP
ftr-368	1149	78	food	food	NOUN
ftr-368	1149	79	are	be	AUX
ftr-368	1149	80	not	not	PART
ftr-368	1149	81	taxed	tax	VERB
ftr-368	1149	82	unless	unless	SCONJ
ftr-368	1149	83	and	and	CCONJ
ftr-368	1149	84	until	until	SCONJ
ftr-368	1149	85	such	such	ADJ
ftr-368	1149	86	items	item	NOUN
ftr-368	1149	87	are	be	AUX
ftr-368	1149	88	sold.188	sold.188	VERB
ftr-368	1149	89	similarly	similarly	ADV
ftr-368	1149	90	,	,	PUNCT
ftr-368	1149	91	services	service	NOUN
ftr-368	1149	92	rendered	render	VERB
ftr-368	1149	93	for	for	ADP
ftr-368	1149	94	one	one	NUM
ftr-368	1149	95	’s	’s	PART
ftr-368	1149	96	own	own	ADJ
ftr-368	1149	97	family	family	NOUN
ftr-368	1149	98	in	in	ADP
ftr-368	1149	99	the	the	DET
ftr-368	1149	100	home	home	NOUN
ftr-368	1149	101	do	do	AUX
ftr-368	1149	102	not	not	PART
ftr-368	1149	103	give	give	VERB
ftr-368	1149	104	rise	rise	NOUN
ftr-368	1149	105	to	to	ADP
ftr-368	1149	106	taxable	taxable	ADJ
ftr-368	1149	107	services	service	NOUN
ftr-368	1149	108	income	income	NOUN
ftr-368	1149	109	.	.	PUNCT
ftr-368	1150	1	clearly	clearly	ADV
ftr-368	1150	2	,	,	PUNCT
ftr-368	1150	3	in	in	ADP
ftr-368	1150	4	all	all	DET
ftr-368	1150	5	these	these	DET
ftr-368	1150	6	cases	case	NOUN
ftr-368	1150	7	the	the	DET
ftr-368	1150	8	taxpayers	taxpayer	NOUN
ftr-368	1150	9	have	have	AUX
ftr-368	1150	10	experienced	experience	VERB
ftr-368	1150	11	an	an	DET
ftr-368	1150	12	accession	accession	NOUN
ftr-368	1150	13	to	to	ADP
ftr-368	1150	14	wealth	wealth	NOUN
ftr-368	1150	15	.	.	PUNCT
ftr-368	1151	1	however	however	ADV
ftr-368	1151	2	,	,	PUNCT
ftr-368	1151	3	the	the	DET
ftr-368	1151	4	policy	policy	NOUN
ftr-368	1151	5	of	of	ADP
ftr-368	1151	6	the	the	DET
ftr-368	1151	7	tax	tax	NOUN
ftr-368	1151	8	law	law	NOUN
ftr-368	1151	9	is	be	AUX
ftr-368	1151	10	to	to	PART
ftr-368	1151	11	forgo	forgo	VERB
ftr-368	1151	12	taxation.189	taxation.189	PROPN
ftr-368	1151	13	these	these	DET
ftr-368	1151	14	commentators	commentator	NOUN
ftr-368	1151	15	argue	argue	VERB
ftr-368	1151	16	that	that	SCONJ
ftr-368	1151	17	found	find	VERB
ftr-368	1151	18	property	property	NOUN
ftr-368	1151	19	(	(	PUNCT
ftr-368	1151	20	other	other	ADJ
ftr-368	1151	21	than	than	ADP
ftr-368	1151	22	cash	cash	NOUN
ftr-368	1151	23	)	)	PUNCT
ftr-368	1151	24	should	should	AUX
ftr-368	1151	25	be	be	AUX
ftr-368	1151	26	treated	treat	VERB
ftr-368	1151	27	in	in	ADP
ftr-368	1151	28	the	the	DET
ftr-368	1151	29	same	same	ADJ
ftr-368	1151	30	way	way	NOUN
ftr-368	1151	31	as	as	SCONJ
ftr-368	1151	32	self	self	NOUN
ftr-368	1151	33	created	create	VERB
ftr-368	1151	34	property	property	NOUN
ftr-368	1151	35	and	and	CCONJ
ftr-368	1151	36	thus	thus	ADV
ftr-368	1151	37	excluded	exclude	VERB
ftr-368	1151	38	from	from	ADP
ftr-368	1151	39	gross	gross	ADJ
ftr-368	1151	40	income	income	NOUN
ftr-368	1151	41	(	(	PUNCT
ftr-368	1151	42	like	like	ADP
ftr-368	1151	43	imputed	impute	VERB
ftr-368	1151	44	income	income	NOUN
ftr-368	1151	45	)	)	PUNCT
ftr-368	1151	46	until	until	ADP
ftr-368	1151	47	the	the	DET
ftr-368	1151	48	time	time	NOUN
ftr-368	1151	49	it	it	PRON
ftr-368	1151	50	is	be	AUX
ftr-368	1151	51	disposed	dispose	VERB
ftr-368	1151	52	of	of	ADP
ftr-368	1151	53	.	.	PUNCT
ftr-368	1152	1	clearly	clearly	ADV
ftr-368	1152	2	,	,	PUNCT
ftr-368	1152	3	zelenak	zelenak	PROPN
ftr-368	1152	4	’s	’s	PART
ftr-368	1152	5	and	and	CCONJ
ftr-368	1152	6	mcmahon	mcmahon	PROPN
ftr-368	1152	7	’s	’s	PART
ftr-368	1152	8	argument	argument	NOUN
ftr-368	1152	9	is	be	AUX
ftr-368	1152	10	open	open	ADJ
ftr-368	1152	11	to	to	ADP
ftr-368	1152	12	ample	ample	ADJ
ftr-368	1152	13	criticism	criticism	NOUN
ftr-368	1152	14	.	.	PUNCT
ftr-368	1153	1	first	first	ADV
ftr-368	1153	2	and	and	CCONJ
ftr-368	1153	3	foremost	foremost	ADV
ftr-368	1153	4	,	,	PUNCT
ftr-368	1153	5	the	the	DET
ftr-368	1153	6	treasure	treasure	NOUN
ftr-368	1153	7	trove	trove	NOUN
ftr-368	1153	8	regulation	regulation	NOUN
ftr-368	1153	9	has	have	VERB
ftr-368	1153	10	the	the	DET
ftr-368	1153	11	force	force	NOUN
ftr-368	1153	12	of	of	ADP
ftr-368	1153	13	law	law	NOUN
ftr-368	1153	14	notwithstanding	notwithstanding	ADP
ftr-368	1153	15	the	the	DET
ftr-368	1153	16	service	service	NOUN
ftr-368	1153	17	’s	’s	PART
ftr-368	1153	18	failure	failure	NOUN
ftr-368	1153	19	to	to	PART
ftr-368	1153	20	assert	assert	VERB
ftr-368	1153	21	it	it	PRON
ftr-368	1153	22	in	in	ADP
ftr-368	1153	23	various	various	ADJ
ftr-368	1153	24	contexts	contexts	NOUN
ftr-368	1153	25	.	.	PUNCT
ftr-368	1154	1	furthermore	furthermore	ADV
ftr-368	1154	2	,	,	PUNCT
ftr-368	1154	3	a	a	DET
ftr-368	1154	4	windfall	windfall	NOUN
ftr-368	1154	5	in	in	ADP
ftr-368	1154	6	the	the	DET
ftr-368	1154	7	form	form	NOUN
ftr-368	1154	8	of	of	ADP
ftr-368	1154	9	found	find	VERB
ftr-368	1154	10	property	property	NOUN
ftr-368	1154	11	is	be	AUX
ftr-368	1154	12	arguably	arguably	ADV
ftr-368	1154	13	very	very	ADV
ftr-368	1154	14	different	different	ADJ
ftr-368	1154	15	from	from	ADP
ftr-368	1154	16	self	self	NOUN
ftr-368	1154	17	created	create	VERB
ftr-368	1154	18	property	property	NOUN
ftr-368	1154	19	in	in	ADP
ftr-368	1154	20	that	that	SCONJ
ftr-368	1154	21	the	the	DET
ftr-368	1154	22	latter	latter	NOUN
ftr-368	1154	23	entails	entail	VERB
ftr-368	1154	24	an	an	DET
ftr-368	1154	25	investment	investment	NOUN
ftr-368	1154	26	of	of	ADP
ftr-368	1154	27	capital	capital	NOUN
ftr-368	1154	28	and	and	CCONJ
ftr-368	1154	29	services	service	NOUN
ftr-368	1154	30	,	,	PUNCT
ftr-368	1154	31	while	while	SCONJ
ftr-368	1154	32	the	the	DET
ftr-368	1154	33	former	former	ADJ
ftr-368	1154	34	rings	ring	NOUN
ftr-368	1154	35	of	of	ADP
ftr-368	1154	36	“	"	PUNCT
ftr-368	1154	37	something	something	PRON
ftr-368	1154	38	for	for	ADP
ftr-368	1154	39	nothing	nothing	PRON
ftr-368	1154	40	.	.	PUNCT
ftr-368	1154	41	”	"	PUNCT
ftr-368	1154	42	catching	catch	VERB
ftr-368	1154	43	a	a	DET
ftr-368	1154	44	$	$	SYM
ftr-368	1154	45	1	1	NUM
ftr-368	1154	46	million	million	NUM
ftr-368	1154	47	baseball	baseball	NOUN
ftr-368	1154	48	is	be	AUX
ftr-368	1154	49	an	an	DET
ftr-368	1154	50	unmistakable	unmistakable	ADJ
ftr-368	1154	51	accession	accession	NOUN
ftr-368	1154	52	to	to	ADP
ftr-368	1154	53	wealth	wealth	NOUN
ftr-368	1154	54	,	,	PUNCT
ftr-368	1154	55	and	and	CCONJ
ftr-368	1154	56	the	the	DET
ftr-368	1154	57	notion	notion	NOUN
ftr-368	1154	58	of	of	ADP
ftr-368	1154	59	“	"	PUNCT
ftr-368	1154	60	imputed	imputed	ADJ
ftr-368	1154	61	income	income	NOUN
ftr-368	1154	62	”	"	PUNCT
ftr-368	1154	63	is	be	AUX
ftr-368	1154	64	not	not	PART
ftr-368	1154	65	needed	need	VERB
ftr-368	1154	66	to	to	PART
ftr-368	1154	67	reach	reach	VERB
ftr-368	1154	68	that	that	PRON
ftr-368	1154	69	conclusion.190	conclusion.190	PROPN
ftr-368	1154	70	one	one	PRON
ftr-368	1154	71	may	may	AUX
ftr-368	1154	72	argue	argue	VERB
ftr-368	1154	73	that	that	SCONJ
ftr-368	1154	74	catching	catch	VERB
ftr-368	1154	75	a	a	DET
ftr-368	1154	76	home	home	NOUN
ftr-368	1154	77	run	run	NOUN
ftr-368	1154	78	ball	ball	NOUN
ftr-368	1154	79	does	do	AUX
ftr-368	1154	80	not	not	PART
ftr-368	1154	81	entail	entail	VERB
ftr-368	1154	82	“	"	PUNCT
ftr-368	1154	83	finding	finding	NOUN
ftr-368	1154	84	”	"	PUNCT
ftr-368	1154	85	anything	anything	PRON
ftr-368	1154	86	,	,	PUNCT
ftr-368	1154	87	and	and	CCONJ
ftr-368	1154	88	the	the	DET
ftr-368	1154	89	legal	legal	ADJ
ftr-368	1154	90	definition	definition	NOUN
ftr-368	1154	91	of	of	ADP
ftr-368	1154	92	“	"	PUNCT
ftr-368	1154	93	treasure	treasure	NOUN
ftr-368	1154	94	trove	trove	NOUN
ftr-368	1154	95	”	"	PUNCT
ftr-368	1154	96	is	be	AUX
ftr-368	1154	97	“	"	PUNCT
ftr-368	1154	98	valuables	valuable	NOUN
ftr-368	1154	99	(	(	PUNCT
ftr-368	1154	100	usu	usu	PROPN
ftr-368	1154	101	.	.	PROPN
ftr-368	1154	102	gold	gold	NOUN
ftr-368	1154	103	or	or	CCONJ
ftr-368	1154	104	silver	silver	NOUN
ftr-368	1154	105	)	)	PUNCT
ftr-368	1154	106	found	find	VERB
ftr-368	1154	107	hidden	hide	VERB
ftr-368	1154	108	in	in	ADP
ftr-368	1154	109	the	the	DET
ftr-368	1154	110	ground	ground	NOUN
ftr-368	1154	111	or	or	CCONJ
ftr-368	1154	112	other	other	ADJ
ftr-368	1154	113	private	private	ADJ
ftr-368	1154	114	place	place	NOUN
ftr-368	1154	115	,	,	PUNCT
ftr-368	1154	116	the	the	DET
ftr-368	1154	117	owner	owner	NOUN
ftr-368	1154	118	of	of	ADP
ftr-368	1154	119	which	which	PRON
ftr-368	1154	120	is	be	AUX
ftr-368	1154	121	unknown	unknown	ADJ
ftr-368	1154	122	.	.	PUNCT
ftr-368	1154	123	”191	”191	PUNCT
ftr-368	1155	1	in	in	ADP
ftr-368	1155	2	addition	addition	NOUN
ftr-368	1155	3	to	to	ADP
ftr-368	1155	4	resembling	resemble	VERB
ftr-368	1155	5	a	a	DET
ftr-368	1155	6	mere	mere	ADJ
ftr-368	1155	7	sophism	sophism	NOUN
ftr-368	1155	8	,	,	PUNCT
ftr-368	1155	9	this	this	DET
ftr-368	1155	10	argument	argument	NOUN
ftr-368	1155	11	overlooks	overlook	VERB
ftr-368	1155	12	the	the	DET
ftr-368	1155	13	fact	fact	NOUN
ftr-368	1155	14	that	that	SCONJ
ftr-368	1155	15	an	an	DET
ftr-368	1155	16	in	in	ADP
ftr-368	1155	17	-	-	PUNCT
ftr-368	1155	18	kind	kind	NOUN
ftr-368	1155	19	windfall	windfall	NOUN
ftr-368	1155	20	can	can	AUX
ftr-368	1155	21	still	still	ADV
ftr-368	1155	22	constitute	constitute	VERB
ftr-368	1155	23	residual	residual	ADJ
ftr-368	1155	24	gross	gross	ADJ
ftr-368	1155	25	income	income	NOUN
ftr-368	1155	26	under	under	ADP
ftr-368	1155	27	section	section	NOUN
ftr-368	1155	28	61	61	NUM
ftr-368	1155	29	even	even	ADV
ftr-368	1155	30	if	if	SCONJ
ftr-368	1155	31	it	it	PRON
ftr-368	1155	32	is	be	AUX
ftr-368	1155	33	not	not	PART
ftr-368	1155	34	a	a	DET
ftr-368	1155	35	“	"	PUNCT
ftr-368	1155	36	treasure	treasure	NOUN
ftr-368	1155	37	trove	trove	NOUN
ftr-368	1155	38	.	.	PUNCT
ftr-368	1155	39	”	"	PUNCT
ftr-368	1156	1	specifically	specifically	ADV
ftr-368	1156	2	,	,	PUNCT
ftr-368	1156	3	treas	treas	PROPN
ftr-368	1156	4	.	.	PUNCT
ftr-368	1157	1	reg	reg	PROPN
ftr-368	1157	2	.	.	PUNCT
ftr-368	1157	3	section	section	NOUN
ftr-368	1157	4	1.61	1.61	NUM
ftr-368	1157	5	-	-	SYM
ftr-368	1157	6	1(a	1(a	NUM
ftr-368	1157	7	)	)	PUNCT
ftr-368	1157	8	states	state	VERB
ftr-368	1157	9	that	that	SCONJ
ftr-368	1157	10	“	"	PUNCT
ftr-368	1157	11	gross	gross	ADJ
ftr-368	1157	12	income	income	NOUN
ftr-368	1157	13	includes	include	VERB
ftr-368	1157	14	income	income	NOUN
ftr-368	1157	15	realized	realize	VERB
ftr-368	1157	16	in	in	ADP
ftr-368	1157	17	any	any	DET
ftr-368	1157	18	form	form	NOUN
ftr-368	1157	19	.	.	PUNCT
ftr-368	1157	20	”	"	PUNCT
ftr-368	1158	1	in	in	ADP
ftr-368	1158	2	this	this	DET
ftr-368	1158	3	way	way	NOUN
ftr-368	1158	4	,	,	PUNCT
ftr-368	1158	5	the	the	DET
ftr-368	1158	6	treasure	treasure	NOUN
ftr-368	1158	7	trove	trove	NOUN
ftr-368	1158	8	regulation	regulation	NOUN
ftr-368	1158	9	can	can	AUX
ftr-368	1158	10	be	be	AUX
ftr-368	1158	11	understood	understand	VERB
ftr-368	1158	12	as	as	ADP
ftr-368	1158	13	a	a	DET
ftr-368	1158	14	limiting	limit	VERB
ftr-368	1158	15	rule	rule	NOUN
ftr-368	1158	16	;	;	PUNCT
ftr-368	1158	17	namely	namely	ADV
ftr-368	1158	18	,	,	PUNCT
ftr-368	1158	19	that	that	SCONJ
ftr-368	1158	20	with	with	ADP
ftr-368	1158	21	respect	respect	NOUN
ftr-368	1158	22	to	to	ADP
ftr-368	1158	23	a	a	DET
ftr-368	1158	24	unique	unique	ADJ
ftr-368	1158	25	subset	subset	NOUN
ftr-368	1158	26	upon	upon	SCONJ
ftr-368	1158	27	creation	creation	NOUN
ftr-368	1158	28	is	be	AUX
ftr-368	1158	29	not	not	PART
ftr-368	1158	30	taxable	taxable	ADJ
ftr-368	1158	31	to	to	ADP
ftr-368	1158	32	the	the	DET
ftr-368	1158	33	artist	artist	NOUN
ftr-368	1158	34	/	/	SYM
ftr-368	1158	35	creator	creator	NOUN
ftr-368	1158	36	.	.	PUNCT
ftr-368	1159	1	zelenak	zelenak	PROPN
ftr-368	1159	2	&	&	CCONJ
ftr-368	1159	3	mcmahon	mcmahon	PROPN
ftr-368	1159	4	,	,	PUNCT
ftr-368	1159	5	supra	supra	PROPN
ftr-368	1159	6	note	note	PROPN
ftr-368	1159	7	174	174	NUM
ftr-368	1159	8	,	,	PUNCT
ftr-368	1159	9	at	at	ADP
ftr-368	1159	10	n.62	n.62	SYM
ftr-368	1159	11	.	.	PROPN
ftr-368	1159	12	188	188	NUM
ftr-368	1159	13	.	.	PUNCT
ftr-368	1160	1	see	see	VERB
ftr-368	1160	2	,	,	PUNCT
ftr-368	1160	3	e.g.	e.g.	ADV
ftr-368	1160	4	,	,	PUNCT
ftr-368	1160	5	morris	morris	PROPN
ftr-368	1160	6	v.	v.	CCONJ
ftr-368	1160	7	comm’r	comm’r	NOUN
ftr-368	1160	8	,	,	PUNCT
ftr-368	1160	9	9	9	NUM
ftr-368	1160	10	b.t.a	b.t.a	NOUN
ftr-368	1160	11	.	.	NOUN
ftr-368	1160	12	1273	1273	NUM
ftr-368	1160	13	,	,	PUNCT
ftr-368	1160	14	1277	1277	NUM
ftr-368	1160	15	-	-	SYM
ftr-368	1160	16	78	78	NUM
ftr-368	1160	17	(	(	PUNCT
ftr-368	1160	18	1928	1928	NUM
ftr-368	1160	19	)	)	PUNCT
ftr-368	1160	20	(	(	PUNCT
ftr-368	1160	21	farmer	farmer	NOUN
ftr-368	1160	22	not	not	PART
ftr-368	1160	23	taxable	taxable	ADJ
ftr-368	1160	24	on	on	ADP
ftr-368	1160	25	the	the	DET
ftr-368	1160	26	value	value	NOUN
ftr-368	1160	27	of	of	ADP
ftr-368	1160	28	crops	crop	NOUN
ftr-368	1160	29	produced	produce	VERB
ftr-368	1160	30	and	and	CCONJ
ftr-368	1160	31	personally	personally	ADV
ftr-368	1160	32	consumed	consume	VERB
ftr-368	1160	33	)	)	PUNCT
ftr-368	1160	34	.	.	PUNCT
ftr-368	1161	1	189	189	NUM
ftr-368	1161	2	.	.	PUNCT
ftr-368	1162	1	for	for	ADP
ftr-368	1162	2	a	a	DET
ftr-368	1162	3	general	general	ADJ
ftr-368	1162	4	discussion	discussion	NOUN
ftr-368	1162	5	of	of	ADP
ftr-368	1162	6	imputed	impute	VERB
ftr-368	1162	7	income	income	NOUN
ftr-368	1162	8	,	,	PUNCT
ftr-368	1162	9	see	see	VERB
ftr-368	1162	10	haskell	haskell	NOUN
ftr-368	1162	11	and	and	CCONJ
ftr-368	1162	12	kauffman	kauffman	PROPN
ftr-368	1162	13	,	,	PUNCT
ftr-368	1162	14	taxation	taxation	NOUN
ftr-368	1162	15	of	of	ADP
ftr-368	1162	16	imputed	impute	VERB
ftr-368	1162	17	income	income	NOUN
ftr-368	1162	18	,	,	PUNCT
ftr-368	1162	19	17	17	NUM
ftr-368	1162	20	nat’l	nat’l	NOUN
ftr-368	1162	21	.	.	PUNCT
ftr-368	1163	1	tax	tax	NOUN
ftr-368	1163	2	.	.	PUNCT
ftr-368	1164	1	j.	j.	PROPN
ftr-368	1164	2	232	232	NUM
ftr-368	1164	3	(	(	PUNCT
ftr-368	1164	4	1964	1964	NUM
ftr-368	1164	5	)	)	PUNCT
ftr-368	1164	6	.	.	PUNCT
ftr-368	1165	1	broadly	broadly	ADV
ftr-368	1165	2	stated	state	VERB
ftr-368	1165	3	,	,	PUNCT
ftr-368	1165	4	imputed	impute	VERB
ftr-368	1165	5	income	income	NOUN
ftr-368	1165	6	is	be	AUX
ftr-368	1165	7	economic	economic	ADJ
ftr-368	1165	8	gain	gain	NOUN
ftr-368	1165	9	that	that	PRON
ftr-368	1165	10	is	be	AUX
ftr-368	1165	11	hypothetical	hypothetical	ADJ
ftr-368	1165	12	because	because	SCONJ
ftr-368	1165	13	it	it	PRON
ftr-368	1165	14	results	result	VERB
ftr-368	1165	15	from	from	ADP
ftr-368	1165	16	non	non	ADJ
ftr-368	1165	17	-	-	ADJ
ftr-368	1165	18	market	market	ADJ
ftr-368	1165	19	behavior	behavior	NOUN
ftr-368	1165	20	.	.	PUNCT
ftr-368	1166	1	190	190	NUM
ftr-368	1166	2	.	.	PUNCT
ftr-368	1167	1	for	for	ADP
ftr-368	1167	2	a	a	DET
ftr-368	1167	3	comprehensive	comprehensive	ADJ
ftr-368	1167	4	criticism	criticism	NOUN
ftr-368	1167	5	of	of	ADP
ftr-368	1167	6	the	the	DET
ftr-368	1167	7	zelenak	zelenak	PROPN
ftr-368	1167	8	&	&	CCONJ
ftr-368	1167	9	mcmahon	mcmahon	PROPN
ftr-368	1167	10	theory	theory	NOUN
ftr-368	1167	11	of	of	ADP
ftr-368	1167	12	imputed	impute	VERB
ftr-368	1167	13	income	income	NOUN
ftr-368	1167	14	,	,	PUNCT
ftr-368	1167	15	see	see	VERB
ftr-368	1167	16	joseph	joseph	PROPN
ftr-368	1167	17	m.	m.	PROPN
ftr-368	1167	18	dodge	dodge	PROPN
ftr-368	1167	19	,	,	PUNCT
ftr-368	1167	20	accessions	accession	NOUN
ftr-368	1167	21	to	to	ADP
ftr-368	1167	22	wealth	wealth	NOUN
ftr-368	1167	23	,	,	PUNCT
ftr-368	1167	24	realization	realization	NOUN
ftr-368	1167	25	of	of	ADP
ftr-368	1167	26	gross	gross	ADJ
ftr-368	1167	27	income	income	NOUN
ftr-368	1167	28	,	,	PUNCT
ftr-368	1167	29	and	and	CCONJ
ftr-368	1167	30	dominion	dominion	NOUN
ftr-368	1167	31	and	and	CCONJ
ftr-368	1167	32	control	control	NOUN
ftr-368	1167	33	:	:	PUNCT
ftr-368	1167	34	applying	apply	VERB
ftr-368	1167	35	the	the	DET
ftr-368	1167	36	‘	'	PUNCT
ftr-368	1167	37	claim	claim	NOUN
ftr-368	1167	38	of	of	ADP
ftr-368	1167	39	right	right	ADJ
ftr-368	1167	40	’	'	PUNCT
ftr-368	1167	41	doctrine	doctrine	NOUN
ftr-368	1167	42	to	to	PART
ftr-368	1167	43	found	find	VERB
ftr-368	1167	44	objects	object	NOUN
ftr-368	1167	45	,	,	PUNCT
ftr-368	1167	46	including	include	VERB
ftr-368	1167	47	record	record	NOUN
ftr-368	1167	48	-	-	PUNCT
ftr-368	1167	49	setting	set	VERB
ftr-368	1167	50	baseballs	baseball	NOUN
ftr-368	1167	51	,	,	PUNCT
ftr-368	1167	52	4	4	NUM
ftr-368	1167	53	fla	fla	NOUN
ftr-368	1167	54	.	.	PUNCT
ftr-368	1168	1	tax	tax	PROPN
ftr-368	1168	2	.	.	PUNCT
ftr-368	1169	1	rev	rev	PROPN
ftr-368	1169	2	.	.	PROPN
ftr-368	1169	3	685	685	NUM
ftr-368	1169	4	(	(	PUNCT
ftr-368	1169	5	2000	2000	NUM
ftr-368	1169	6	)	)	PUNCT
ftr-368	1169	7	(	(	PUNCT
ftr-368	1169	8	arguing	argue	VERB
ftr-368	1169	9	that	that	SCONJ
ftr-368	1169	10	the	the	DET
ftr-368	1169	11	treasure	treasure	NOUN
ftr-368	1169	12	trove	trove	NOUN
ftr-368	1169	13	regulation	regulation	NOUN
ftr-368	1169	14	is	be	AUX
ftr-368	1169	15	a	a	DET
ftr-368	1169	16	perfectly	perfectly	ADV
ftr-368	1169	17	valid	valid	ADJ
ftr-368	1169	18	rule	rule	NOUN
ftr-368	1169	19	regarding	regard	VERB
ftr-368	1169	20	the	the	DET
ftr-368	1169	21	taxability	taxability	NOUN
ftr-368	1169	22	of	of	ADP
ftr-368	1169	23	in	in	ADP
ftr-368	1169	24	-	-	PUNCT
ftr-368	1169	25	kind	kind	NOUN
ftr-368	1169	26	windfalls	windfall	NOUN
ftr-368	1169	27	and	and	CCONJ
ftr-368	1169	28	that	that	SCONJ
ftr-368	1169	29	catching	catch	VERB
ftr-368	1169	30	a	a	DET
ftr-368	1169	31	record	record	NOUN
ftr-368	1169	32	home	home	NOUN
ftr-368	1169	33	run	run	NOUN
ftr-368	1169	34	is	be	AUX
ftr-368	1169	35	a	a	DET
ftr-368	1169	36	taxable	taxable	ADJ
ftr-368	1169	37	event	event	NOUN
ftr-368	1169	38	so	so	ADV
ftr-368	1169	39	long	long	ADV
ftr-368	1169	40	as	as	SCONJ
ftr-368	1169	41	the	the	DET
ftr-368	1169	42	ball	ball	NOUN
ftr-368	1169	43	is	be	AUX
ftr-368	1169	44	not	not	PART
ftr-368	1169	45	disclaimed	disclaim	VERB
ftr-368	1169	46	by	by	ADP
ftr-368	1169	47	the	the	DET
ftr-368	1169	48	taxpayer	taxpayer	NOUN
ftr-368	1169	49	within	within	ADP
ftr-368	1169	50	a	a	DET
ftr-368	1169	51	reasonably	reasonably	ADV
ftr-368	1169	52	short	short	ADJ
ftr-368	1169	53	period	period	NOUN
ftr-368	1169	54	of	of	ADP
ftr-368	1169	55	time	time	NOUN
ftr-368	1169	56	)	)	PUNCT
ftr-368	1169	57	.	.	PUNCT
ftr-368	1170	1	191	191	X
ftr-368	1170	2	.	.	X
ftr-368	1171	1	black	black	PROPN
ftr-368	1171	2	’s	’s	PART
ftr-368	1171	3	law	law	NOUN
ftr-368	1171	4	dictionary	dictionary	NOUN
ftr-368	1171	5	(	(	PUNCT
ftr-368	1171	6	8th	8th	ADJ
ftr-368	1171	7	ed	ed	NOUN
ftr-368	1171	8	.	.	PUNCT
ftr-368	1171	9	2004	2004	NUM
ftr-368	1171	10	)	)	PUNCT
ftr-368	1171	11	.	.	PUNCT
ftr-368	1172	1	214	214	NUM
ftr-368	1172	2	florida	florida	PROPN
ftr-368	1172	3	tax	tax	NOUN
ftr-368	1172	4	review	review	NOUN
ftr-368	1173	1	[	[	X
ftr-368	1173	2	vol	vol	NOUN
ftr-368	1173	3	.	.	PUNCT
ftr-368	1173	4	9:3	9:3	NUM
ftr-368	1173	5	of	of	ADP
ftr-368	1173	6	receipts	receipt	NOUN
ftr-368	1173	7	(	(	PUNCT
ftr-368	1173	8	“	"	PUNCT
ftr-368	1173	9	treasure	treasure	NOUN
ftr-368	1173	10	trove	trove	NOUN
ftr-368	1173	11	”	"	PUNCT
ftr-368	1173	12	)	)	PUNCT
ftr-368	1173	13	,	,	PUNCT
ftr-368	1173	14	gross	gross	ADJ
ftr-368	1173	15	income	income	NOUN
ftr-368	1173	16	includes	include	VERB
ftr-368	1173	17	only	only	ADV
ftr-368	1173	18	those	those	DET
ftr-368	1173	19	items	item	NOUN
ftr-368	1173	20	that	that	PRON
ftr-368	1173	21	are	be	AUX
ftr-368	1173	22	“	"	PUNCT
ftr-368	1173	23	reduced	reduce	VERB
ftr-368	1173	24	to	to	ADP
ftr-368	1173	25	undisputed	undisputed	ADJ
ftr-368	1173	26	possession	possession	NOUN
ftr-368	1173	27	.	.	PUNCT
ftr-368	1174	1	”192	”192	PUNCT
ftr-368	1174	2	although	although	SCONJ
ftr-368	1174	3	the	the	DET
ftr-368	1174	4	home	home	NOUN
ftr-368	1174	5	run	run	NOUN
ftr-368	1174	6	ball	ball	NOUN
ftr-368	1174	7	may	may	AUX
ftr-368	1174	8	be	be	AUX
ftr-368	1174	9	difficult	difficult	ADJ
ftr-368	1174	10	to	to	PART
ftr-368	1174	11	value	value	VERB
ftr-368	1174	12	at	at	ADP
ftr-368	1174	13	the	the	DET
ftr-368	1174	14	time	time	NOUN
ftr-368	1174	15	it	it	PRON
ftr-368	1174	16	is	be	AUX
ftr-368	1174	17	caught	catch	VERB
ftr-368	1174	18	,	,	PUNCT
ftr-368	1174	19	this	this	PRON
ftr-368	1174	20	should	should	AUX
ftr-368	1174	21	not	not	PART
ftr-368	1174	22	affect	affect	VERB
ftr-368	1174	23	whether	whether	SCONJ
ftr-368	1174	24	a	a	DET
ftr-368	1174	25	taxable	taxable	ADJ
ftr-368	1174	26	event	event	NOUN
ftr-368	1174	27	has	have	AUX
ftr-368	1174	28	occurred	occur	VERB
ftr-368	1174	29	.	.	PUNCT
ftr-368	1175	1	recordsetting	recordsette	VERB
ftr-368	1175	2	home	home	NOUN
ftr-368	1175	3	runs	run	NOUN
ftr-368	1175	4	are	be	AUX
ftr-368	1175	5	now	now	ADV
ftr-368	1175	6	preceded	precede	VERB
ftr-368	1175	7	by	by	ADP
ftr-368	1175	8	frenzied	frenzied	ADJ
ftr-368	1175	9	anticipation	anticipation	NOUN
ftr-368	1175	10	and	and	CCONJ
ftr-368	1175	11	excessive	excessive	ADJ
ftr-368	1175	12	media	medium	NOUN
ftr-368	1175	13	coverage	coverage	NOUN
ftr-368	1175	14	.	.	PUNCT
ftr-368	1176	1	experts	expert	NOUN
ftr-368	1176	2	customarily	customarily	ADV
ftr-368	1176	3	opine	opine	VERB
ftr-368	1176	4	on	on	ADP
ftr-368	1176	5	the	the	DET
ftr-368	1176	6	expected	expect	VERB
ftr-368	1176	7	price	price	NOUN
ftr-368	1176	8	tag	tag	NOUN
ftr-368	1176	9	and	and	CCONJ
ftr-368	1176	10	potential	potential	ADJ
ftr-368	1176	11	buyers	buyer	NOUN
ftr-368	1176	12	sound	sound	VERB
ftr-368	1176	13	off	off	ADP
ftr-368	1176	14	on	on	ADP
ftr-368	1176	15	how	how	SCONJ
ftr-368	1176	16	much	much	ADJ
ftr-368	1176	17	they	they	PRON
ftr-368	1176	18	are	be	AUX
ftr-368	1176	19	willing	willing	ADJ
ftr-368	1176	20	to	to	PART
ftr-368	1176	21	pay	pay	VERB
ftr-368	1176	22	.	.	PUNCT
ftr-368	1177	1	in	in	ADP
ftr-368	1177	2	this	this	DET
ftr-368	1177	3	way	way	NOUN
ftr-368	1177	4	,	,	PUNCT
ftr-368	1177	5	to	to	ADP
ftr-368	1177	6	the	the	DET
ftr-368	1177	7	extent	extent	NOUN
ftr-368	1177	8	there	there	PRON
ftr-368	1177	9	is	be	VERB
ftr-368	1177	10	a	a	DET
ftr-368	1177	11	“	"	PUNCT
ftr-368	1177	12	valuation	valuation	NOUN
ftr-368	1177	13	”	"	PUNCT
ftr-368	1177	14	issue	issue	NOUN
ftr-368	1177	15	at	at	ADV
ftr-368	1177	16	all	all	ADV
ftr-368	1177	17	,	,	PUNCT
ftr-368	1177	18	it	it	PRON
ftr-368	1177	19	is	be	AUX
ftr-368	1177	20	far	far	ADV
ftr-368	1177	21	less	less	ADJ
ftr-368	1177	22	salient	salient	NOUN
ftr-368	1177	23	than	than	ADP
ftr-368	1177	24	in	in	ADP
ftr-368	1177	25	the	the	DET
ftr-368	1177	26	case	case	NOUN
ftr-368	1177	27	of	of	ADP
ftr-368	1177	28	one	one	NUM
ftr-368	1177	29	who	who	PRON
ftr-368	1177	30	truly	truly	ADV
ftr-368	1177	31	“	"	PUNCT
ftr-368	1177	32	finds	find	VERB
ftr-368	1177	33	”	"	PUNCT
ftr-368	1177	34	a	a	DET
ftr-368	1177	35	singular	singular	ADJ
ftr-368	1177	36	item	item	NOUN
ftr-368	1177	37	with	with	ADP
ftr-368	1177	38	no	no	DET
ftr-368	1177	39	established	established	ADJ
ftr-368	1177	40	market	market	NOUN
ftr-368	1177	41	.	.	PUNCT
ftr-368	1178	1	more	more	ADV
ftr-368	1178	2	fundamentally	fundamentally	ADV
ftr-368	1178	3	,	,	PUNCT
ftr-368	1178	4	difficulty	difficulty	NOUN
ftr-368	1178	5	of	of	ADP
ftr-368	1178	6	valuation	valuation	NOUN
ftr-368	1178	7	is	be	AUX
ftr-368	1178	8	not	not	PART
ftr-368	1178	9	generally	generally	ADV
ftr-368	1178	10	treated	treat	VERB
ftr-368	1178	11	as	as	ADP
ftr-368	1178	12	a	a	DET
ftr-368	1178	13	prerequisite	prerequisite	NOUN
ftr-368	1178	14	to	to	PART
ftr-368	1178	15	income	income	VERB
ftr-368	1178	16	realization	realization	NOUN
ftr-368	1178	17	in	in	ADP
ftr-368	1178	18	the	the	DET
ftr-368	1178	19	tax	tax	NOUN
ftr-368	1178	20	law	law	NOUN
ftr-368	1178	21	,	,	PUNCT
ftr-368	1178	22	with	with	ADP
ftr-368	1178	23	a	a	DET
ftr-368	1178	24	few	few	ADJ
ftr-368	1178	25	possible	possible	ADJ
ftr-368	1178	26	exceptions.193	exceptions.193	PROPN
ftr-368	1178	27	recall	recall	NOUN
ftr-368	1178	28	that	that	SCONJ
ftr-368	1178	29	an	an	DET
ftr-368	1178	30	option	option	NOUN
ftr-368	1178	31	premium	premium	NOUN
ftr-368	1178	32	is	be	AUX
ftr-368	1178	33	not	not	PART
ftr-368	1178	34	taxable	taxable	ADJ
ftr-368	1178	35	upon	upon	SCONJ
ftr-368	1178	36	receipt,194	receipt,194	PROPN
ftr-368	1178	37	but	but	CCONJ
ftr-368	1178	38	the	the	DET
ftr-368	1178	39	rationale	rationale	NOUN
ftr-368	1178	40	for	for	ADP
ftr-368	1178	41	such	such	ADJ
ftr-368	1178	42	treatment	treatment	NOUN
ftr-368	1178	43	is	be	AUX
ftr-368	1178	44	not	not	PART
ftr-368	1178	45	difficulty	difficulty	NOUN
ftr-368	1178	46	of	of	ADP
ftr-368	1178	47	valuation	valuation	NOUN
ftr-368	1178	48	,	,	PUNCT
ftr-368	1178	49	but	but	CCONJ
ftr-368	1178	50	the	the	DET
ftr-368	1178	51	more	more	ADV
ftr-368	1178	52	central	central	ADJ
ftr-368	1178	53	question	question	NOUN
ftr-368	1178	54	of	of	ADP
ftr-368	1178	55	whether	whether	SCONJ
ftr-368	1178	56	there	there	PRON
ftr-368	1178	57	is	be	VERB
ftr-368	1178	58	income	income	NOUN
ftr-368	1178	59	at	at	ADV
ftr-368	1178	60	all	all	ADV
ftr-368	1178	61	with	with	ADP
ftr-368	1178	62	respect	respect	NOUN
ftr-368	1178	63	to	to	ADP
ftr-368	1178	64	the	the	DET
ftr-368	1178	65	underlying	underlying	ADJ
ftr-368	1178	66	property	property	NOUN
ftr-368	1178	67	.	.	PUNCT
ftr-368	1179	1	perhaps	perhaps	ADV
ftr-368	1179	2	catching	catch	VERB
ftr-368	1179	3	the	the	DET
ftr-368	1179	4	home	home	NOUN
ftr-368	1179	5	run	run	NOUN
ftr-368	1179	6	ball	ball	NOUN
ftr-368	1179	7	is	be	AUX
ftr-368	1179	8	tantamount	tantamount	ADJ
ftr-368	1179	9	to	to	ADP
ftr-368	1179	10	a	a	DET
ftr-368	1179	11	“	"	PUNCT
ftr-368	1179	12	commercial	commercial	ADJ
ftr-368	1179	13	bargain	bargain	NOUN
ftr-368	1179	14	purchase	purchase	NOUN
ftr-368	1179	15	,	,	PUNCT
ftr-368	1179	16	”	"	PUNCT
ftr-368	1179	17	that	that	PRON
ftr-368	1179	18	is	be	AUX
ftr-368	1179	19	,	,	PUNCT
ftr-368	1179	20	the	the	DET
ftr-368	1179	21	acquisition	acquisition	NOUN
ftr-368	1179	22	of	of	ADP
ftr-368	1179	23	property	property	NOUN
ftr-368	1179	24	at	at	ADP
ftr-368	1179	25	a	a	DET
ftr-368	1179	26	cost	cost	NOUN
ftr-368	1179	27	(	(	PUNCT
ftr-368	1179	28	equal	equal	ADJ
ftr-368	1179	29	to	to	ADP
ftr-368	1179	30	the	the	DET
ftr-368	1179	31	money	money	NOUN
ftr-368	1179	32	spent	spend	VERB
ftr-368	1179	33	on	on	ADP
ftr-368	1179	34	the	the	DET
ftr-368	1179	35	ticket	ticket	NOUN
ftr-368	1179	36	)	)	PUNCT
ftr-368	1179	37	that	that	PRON
ftr-368	1179	38	is	be	AUX
ftr-368	1179	39	less	less	ADJ
ftr-368	1179	40	than	than	ADP
ftr-368	1179	41	the	the	DET
ftr-368	1179	42	value	value	NOUN
ftr-368	1179	43	.	.	PUNCT
ftr-368	1180	1	the	the	DET
ftr-368	1180	2	property	property	NOUN
ftr-368	1180	3	is	be	AUX
ftr-368	1180	4	therefore	therefore	ADV
ftr-368	1180	5	“	"	PUNCT
ftr-368	1180	6	purchased	purchase	VERB
ftr-368	1180	7	”	"	PUNCT
ftr-368	1180	8	with	with	ADP
ftr-368	1180	9	a	a	DET
ftr-368	1180	10	considerable	considerable	ADJ
ftr-368	1180	11	amount	amount	NOUN
ftr-368	1180	12	of	of	ADP
ftr-368	1180	13	built	build	VERB
ftr-368	1180	14	-	-	PUNCT
ftr-368	1180	15	in	in	ADP
ftr-368	1180	16	,	,	PUNCT
ftr-368	1180	17	unrealized	unrealized	ADJ
ftr-368	1180	18	appreciation	appreciation	NOUN
ftr-368	1180	19	,	,	PUNCT
ftr-368	1180	20	and	and	CCONJ
ftr-368	1180	21	in	in	ADP
ftr-368	1180	22	the	the	DET
ftr-368	1180	23	absence	absence	NOUN
ftr-368	1180	24	of	of	ADP
ftr-368	1180	25	a	a	DET
ftr-368	1180	26	separate	separate	ADJ
ftr-368	1180	27	ground	ground	NOUN
ftr-368	1180	28	for	for	ADP
ftr-368	1180	29	treating	treat	VERB
ftr-368	1180	30	the	the	DET
ftr-368	1180	31	bargain	bargain	NOUN
ftr-368	1180	32	as	as	ADP
ftr-368	1180	33	income	income	NOUN
ftr-368	1180	34	to	to	ADP
ftr-368	1180	35	the	the	DET
ftr-368	1180	36	purchaser	purchaser	NOUN
ftr-368	1180	37	(	(	PUNCT
ftr-368	1180	38	for	for	ADP
ftr-368	1180	39	example	example	NOUN
ftr-368	1180	40	,	,	PUNCT
ftr-368	1180	41	where	where	SCONJ
ftr-368	1180	42	the	the	DET
ftr-368	1180	43	parties	party	NOUN
ftr-368	1180	44	share	share	VERB
ftr-368	1180	45	an	an	DET
ftr-368	1180	46	employer	employer	NOUN
ftr-368	1180	47	/	/	SYM
ftr-368	1180	48	employee	employee	NOUN
ftr-368	1180	49	or	or	CCONJ
ftr-368	1180	50	corporation	corporation	NOUN
ftr-368	1180	51	/	/	SYM
ftr-368	1180	52	shareholder	shareholder	NOUN
ftr-368	1180	53	relationship	relationship	NOUN
ftr-368	1180	54	)	)	PUNCT
ftr-368	1180	55	,	,	PUNCT
ftr-368	1180	56	tax	tax	NOUN
ftr-368	1180	57	is	be	AUX
ftr-368	1180	58	deferred	defer	VERB
ftr-368	1180	59	until	until	ADP
ftr-368	1180	60	sale	sale	NOUN
ftr-368	1180	61	or	or	CCONJ
ftr-368	1180	62	disposition.195	disposition.195	NOUN
ftr-368	1180	63	under	under	ADP
ftr-368	1180	64	this	this	DET
ftr-368	1180	65	approach	approach	NOUN
ftr-368	1180	66	,	,	PUNCT
ftr-368	1180	67	catching	catch	VERB
ftr-368	1180	68	the	the	DET
ftr-368	1180	69	ball	ball	NOUN
ftr-368	1180	70	is	be	AUX
ftr-368	1180	71	the	the	DET
ftr-368	1180	72	192	192	NUM
ftr-368	1180	73	.	.	PUNCT
ftr-368	1181	1	see	see	VERB
ftr-368	1181	2	dodge	dodge	PROPN
ftr-368	1181	3	,	,	PUNCT
ftr-368	1181	4	supra	supra	PROPN
ftr-368	1181	5	note	note	NOUN
ftr-368	1181	6	190	190	NUM
ftr-368	1181	7	,	,	PUNCT
ftr-368	1181	8	at	at	ADP
ftr-368	1181	9	689	689	NUM
ftr-368	1181	10	-	-	SYM
ftr-368	1181	11	90	90	NUM
ftr-368	1181	12	,	,	PUNCT
ftr-368	1181	13	where	where	SCONJ
ftr-368	1181	14	this	this	DET
ftr-368	1181	15	argument	argument	NOUN
ftr-368	1181	16	is	be	AUX
ftr-368	1181	17	put	put	VERB
ftr-368	1181	18	forth	forth	ADV
ftr-368	1181	19	in	in	ADP
ftr-368	1181	20	a	a	DET
ftr-368	1181	21	more	more	ADV
ftr-368	1181	22	articulate	articulate	ADJ
ftr-368	1181	23	and	and	CCONJ
ftr-368	1181	24	comprehensive	comprehensive	ADJ
ftr-368	1181	25	manner	manner	NOUN
ftr-368	1181	26	.	.	PUNCT
ftr-368	1182	1	193	193	NUM
ftr-368	1182	2	.	.	PUNCT
ftr-368	1183	1	arguably	arguably	ADV
ftr-368	1183	2	,	,	PUNCT
ftr-368	1183	3	the	the	DET
ftr-368	1183	4	treatment	treatment	NOUN
ftr-368	1183	5	of	of	ADP
ftr-368	1183	6	compensatory	compensatory	ADJ
ftr-368	1183	7	stock	stock	NOUN
ftr-368	1183	8	option	option	NOUN
ftr-368	1183	9	grants	grant	NOUN
ftr-368	1183	10	under	under	ADP
ftr-368	1183	11	§	§	PROPN
ftr-368	1183	12	83	83	NUM
ftr-368	1183	13	runs	run	NOUN
ftr-368	1183	14	counter	counter	ADV
ftr-368	1183	15	to	to	ADP
ftr-368	1183	16	the	the	DET
ftr-368	1183	17	argument	argument	NOUN
ftr-368	1183	18	that	that	SCONJ
ftr-368	1183	19	the	the	DET
ftr-368	1183	20	tax	tax	NOUN
ftr-368	1183	21	law	law	NOUN
ftr-368	1183	22	does	do	AUX
ftr-368	1183	23	not	not	PART
ftr-368	1183	24	postpone	postpone	VERB
ftr-368	1183	25	income	income	NOUN
ftr-368	1183	26	realization	realization	NOUN
ftr-368	1183	27	due	due	ADP
ftr-368	1183	28	to	to	ADP
ftr-368	1183	29	difficulties	difficulty	NOUN
ftr-368	1183	30	in	in	ADP
ftr-368	1183	31	valuation	valuation	NOUN
ftr-368	1183	32	.	.	PUNCT
ftr-368	1184	1	significantly	significantly	ADV
ftr-368	1184	2	,	,	PUNCT
ftr-368	1184	3	however	however	ADV
ftr-368	1184	4	,	,	PUNCT
ftr-368	1184	5	the	the	DET
ftr-368	1184	6	issue	issue	NOUN
ftr-368	1184	7	of	of	ADP
ftr-368	1184	8	valuation	valuation	NOUN
ftr-368	1184	9	in	in	ADP
ftr-368	1184	10	the	the	DET
ftr-368	1184	11	compensatory	compensatory	ADJ
ftr-368	1184	12	option	option	NOUN
ftr-368	1184	13	context	context	NOUN
ftr-368	1184	14	is	be	AUX
ftr-368	1184	15	usually	usually	ADV
ftr-368	1184	16	tied	tie	VERB
ftr-368	1184	17	up	up	ADP
ftr-368	1184	18	with	with	ADP
ftr-368	1184	19	forfeiture	forfeiture	NOUN
ftr-368	1184	20	risk	risk	NOUN
ftr-368	1184	21	,	,	PUNCT
ftr-368	1184	22	and	and	CCONJ
ftr-368	1184	23	contingencies	contingency	NOUN
ftr-368	1184	24	that	that	PRON
ftr-368	1184	25	could	could	AUX
ftr-368	1184	26	completely	completely	ADV
ftr-368	1184	27	negate	negate	VERB
ftr-368	1184	28	the	the	DET
ftr-368	1184	29	value	value	NOUN
ftr-368	1184	30	of	of	ADP
ftr-368	1184	31	the	the	DET
ftr-368	1184	32	options	option	NOUN
ftr-368	1184	33	.	.	PUNCT
ftr-368	1185	1	moreover	moreover	ADV
ftr-368	1185	2	,	,	PUNCT
ftr-368	1185	3	catching	catch	VERB
ftr-368	1185	4	the	the	DET
ftr-368	1185	5	home	home	NOUN
ftr-368	1185	6	run	run	NOUN
ftr-368	1185	7	ball	ball	NOUN
ftr-368	1185	8	is	be	AUX
ftr-368	1185	9	comparable	comparable	ADJ
ftr-368	1185	10	to	to	ADP
ftr-368	1185	11	the	the	DET
ftr-368	1185	12	exercise	exercise	NOUN
ftr-368	1185	13	of	of	ADP
ftr-368	1185	14	the	the	DET
ftr-368	1185	15	option	option	NOUN
ftr-368	1185	16	(	(	PUNCT
ftr-368	1185	17	whereby	whereby	SCONJ
ftr-368	1185	18	the	the	DET
ftr-368	1185	19	underlying	underlying	ADJ
ftr-368	1185	20	property	property	NOUN
ftr-368	1185	21	is	be	AUX
ftr-368	1185	22	obtained	obtain	VERB
ftr-368	1185	23	)	)	PUNCT
ftr-368	1185	24	,	,	PUNCT
ftr-368	1185	25	as	as	SCONJ
ftr-368	1185	26	opposed	oppose	VERB
ftr-368	1185	27	to	to	ADP
ftr-368	1185	28	the	the	DET
ftr-368	1185	29	granting	granting	NOUN
ftr-368	1185	30	of	of	ADP
ftr-368	1185	31	the	the	DET
ftr-368	1185	32	option	option	NOUN
ftr-368	1185	33	,	,	PUNCT
ftr-368	1185	34	and	and	CCONJ
ftr-368	1185	35	by	by	ADP
ftr-368	1185	36	all	all	DET
ftr-368	1185	37	accounts	account	NOUN
ftr-368	1185	38	the	the	DET
ftr-368	1185	39	exercise	exercise	NOUN
ftr-368	1185	40	of	of	ADP
ftr-368	1185	41	a	a	DET
ftr-368	1185	42	compensatory	compensatory	ADJ
ftr-368	1185	43	option	option	NOUN
ftr-368	1185	44	is	be	AUX
ftr-368	1185	45	taxable	taxable	ADJ
ftr-368	1185	46	under	under	ADP
ftr-368	1185	47	sections	section	NOUN
ftr-368	1185	48	83(a	83(a	NUM
ftr-368	1185	49	)	)	PUNCT
ftr-368	1185	50	and	and	CCONJ
ftr-368	1185	51	(	(	PUNCT
ftr-368	1185	52	b	b	NOUN
ftr-368	1185	53	)	)	PUNCT
ftr-368	1185	54	irrespective	irrespective	ADV
ftr-368	1185	55	of	of	ADP
ftr-368	1185	56	difficulties	difficulty	NOUN
ftr-368	1185	57	in	in	ADP
ftr-368	1185	58	valuation	valuation	NOUN
ftr-368	1185	59	.	.	PUNCT
ftr-368	1186	1	see	see	VERB
ftr-368	1186	2	treas	treas	PROPN
ftr-368	1186	3	.	.	PUNCT
ftr-368	1187	1	reg	reg	PROPN
ftr-368	1187	2	.	.	PUNCT
ftr-368	1188	1	§	§	PROPN
ftr-368	1188	2	1.83	1.83	NUM
ftr-368	1188	3	-	-	PUNCT
ftr-368	1188	4	7(a	7(a	NUM
ftr-368	1188	5	)	)	PUNCT
ftr-368	1188	6	;	;	PUNCT
ftr-368	1188	7	section	section	NOUN
ftr-368	1188	8	83(e)(3	83(e)(3	NUM
ftr-368	1188	9	)	)	PUNCT
ftr-368	1188	10	.	.	PUNCT
ftr-368	1189	1	finally	finally	ADV
ftr-368	1189	2	,	,	PUNCT
ftr-368	1189	3	§	§	PROPN
ftr-368	1189	4	83	83	NUM
ftr-368	1189	5	is	be	AUX
ftr-368	1189	6	a	a	DET
ftr-368	1189	7	specific	specific	ADJ
ftr-368	1189	8	statutory	statutory	ADJ
ftr-368	1189	9	exception	exception	NOUN
ftr-368	1189	10	to	to	ADP
ftr-368	1189	11	general	general	ADJ
ftr-368	1189	12	rules	rule	NOUN
ftr-368	1189	13	of	of	ADP
ftr-368	1189	14	income	income	NOUN
ftr-368	1189	15	recognition	recognition	NOUN
ftr-368	1189	16	,	,	PUNCT
ftr-368	1189	17	and	and	CCONJ
ftr-368	1189	18	in	in	ADP
ftr-368	1189	19	the	the	DET
ftr-368	1189	20	noncompensation	noncompensation	NOUN
ftr-368	1189	21	setting	setting	NOUN
ftr-368	1189	22	,	,	PUNCT
ftr-368	1189	23	general	general	ADJ
ftr-368	1189	24	gross	gross	ADJ
ftr-368	1189	25	income	income	NOUN
ftr-368	1189	26	principles	principle	NOUN
ftr-368	1189	27	should	should	AUX
ftr-368	1189	28	apply	apply	VERB
ftr-368	1189	29	.	.	PUNCT
ftr-368	1190	1	see	see	VERB
ftr-368	1190	2	dodge	dodge	PROPN
ftr-368	1190	3	,	,	PUNCT
ftr-368	1190	4	supra	supra	PROPN
ftr-368	1190	5	note	note	NOUN
ftr-368	1190	6	190	190	NUM
ftr-368	1190	7	,	,	PUNCT
ftr-368	1190	8	at	at	ADP
ftr-368	1190	9	725	725	NUM
ftr-368	1190	10	.	.	PUNCT
ftr-368	1191	1	194	194	NUM
ftr-368	1191	2	.	.	PUNCT
ftr-368	1192	1	see	see	VERB
ftr-368	1192	2	supra	supra	PROPN
ftr-368	1192	3	note	note	PROPN
ftr-368	1192	4	61	61	NUM
ftr-368	1192	5	.	.	PUNCT
ftr-368	1193	1	the	the	DET
ftr-368	1193	2	same	same	ADJ
ftr-368	1193	3	reasoning	reasoning	NOUN
ftr-368	1193	4	applies	apply	VERB
ftr-368	1193	5	to	to	ADP
ftr-368	1193	6	financial	financial	ADJ
ftr-368	1193	7	instruments	instrument	NOUN
ftr-368	1193	8	such	such	ADJ
ftr-368	1193	9	as	as	ADP
ftr-368	1193	10	prepaid	prepay	VERB
ftr-368	1193	11	forward	forward	ADJ
ftr-368	1193	12	contracts	contract	NOUN
ftr-368	1193	13	,	,	PUNCT
ftr-368	1193	14	which	which	PRON
ftr-368	1193	15	are	be	AUX
ftr-368	1193	16	generally	generally	ADV
ftr-368	1193	17	thought	think	VERB
ftr-368	1193	18	not	not	PART
ftr-368	1193	19	to	to	PART
ftr-368	1193	20	produce	produce	VERB
ftr-368	1193	21	income	income	NOUN
ftr-368	1193	22	tax	tax	NOUN
ftr-368	1193	23	consequences	consequence	NOUN
ftr-368	1193	24	until	until	SCONJ
ftr-368	1193	25	they	they	PRON
ftr-368	1193	26	are	be	AUX
ftr-368	1193	27	settled	settle	VERB
ftr-368	1193	28	,	,	PUNCT
ftr-368	1193	29	on	on	ADP
ftr-368	1193	30	the	the	DET
ftr-368	1193	31	theory	theory	NOUN
ftr-368	1193	32	that	that	SCONJ
ftr-368	1193	33	the	the	DET
ftr-368	1193	34	transaction	transaction	NOUN
ftr-368	1193	35	relates	relate	VERB
ftr-368	1193	36	to	to	ADP
ftr-368	1193	37	the	the	DET
ftr-368	1193	38	underlying	underlie	VERB
ftr-368	1193	39	property	property	NOUN
ftr-368	1193	40	and	and	CCONJ
ftr-368	1193	41	is	be	AUX
ftr-368	1193	42	“	"	PUNCT
ftr-368	1193	43	open	open	ADJ
ftr-368	1193	44	”	"	PUNCT
ftr-368	1193	45	until	until	SCONJ
ftr-368	1193	46	the	the	DET
ftr-368	1193	47	property	property	NOUN
ftr-368	1193	48	is	be	AUX
ftr-368	1193	49	physically	physically	ADV
ftr-368	1193	50	delivered	deliver	VERB
ftr-368	1193	51	(	(	PUNCT
ftr-368	1193	52	or	or	CCONJ
ftr-368	1193	53	the	the	DET
ftr-368	1193	54	contract	contract	NOUN
ftr-368	1193	55	is	be	AUX
ftr-368	1193	56	cash	cash	NOUN
ftr-368	1193	57	settled	settle	VERB
ftr-368	1193	58	)	)	PUNCT
ftr-368	1193	59	.	.	PUNCT
ftr-368	1194	1	195	195	X
ftr-368	1194	2	.	.	X
ftr-368	1194	3	see	see	VERB
ftr-368	1194	4	,	,	PUNCT
ftr-368	1194	5	e.g.	e.g.	ADV
ftr-368	1194	6	,	,	PUNCT
ftr-368	1194	7	pellar	pellar	ADJ
ftr-368	1194	8	v.	v.	ADP
ftr-368	1194	9	comm’r	comm’r	NOUN
ftr-368	1194	10	,	,	PUNCT
ftr-368	1194	11	25	25	NUM
ftr-368	1194	12	t.c	t.c	PROPN
ftr-368	1194	13	.	.	PROPN
ftr-368	1194	14	299	299	NUM
ftr-368	1194	15	(	(	PUNCT
ftr-368	1194	16	1955	1955	NUM
ftr-368	1194	17	)	)	PUNCT
ftr-368	1194	18	;	;	PUNCT
ftr-368	1194	19	palmer	palmer	PROPN
ftr-368	1194	20	v.	v.	CCONJ
ftr-368	1194	21	comm’r	comm’r	PROPN
ftr-368	1194	22	,	,	PUNCT
ftr-368	1194	23	302	302	NUM
ftr-368	1194	24	u.s	u.s	PROPN
ftr-368	1194	25	.	.	PROPN
ftr-368	1194	26	63	63	NUM
ftr-368	1194	27	,	,	PUNCT
ftr-368	1194	28	68	68	NUM
ftr-368	1194	29	(	(	PUNCT
ftr-368	1194	30	1937	1937	NUM
ftr-368	1194	31	)	)	PUNCT
ftr-368	1194	32	.	.	PUNCT
ftr-368	1195	1	2008	2008	NUM
ftr-368	1195	2	]	]	PUNCT
ftr-368	1196	1	taxing	tax	VERB
ftr-368	1196	2	the	the	DET
ftr-368	1196	3	business	business	NOUN
ftr-368	1196	4	of	of	ADP
ftr-368	1196	5	sports	sport	NOUN
ftr-368	1196	6	215	215	NUM
ftr-368	1196	7	consummation	consummation	NOUN
ftr-368	1196	8	of	of	ADP
ftr-368	1196	9	a	a	DET
ftr-368	1196	10	capital	capital	NOUN
ftr-368	1196	11	investment	investment	NOUN
ftr-368	1196	12	,	,	PUNCT
ftr-368	1196	13	analogous	analogous	ADJ
ftr-368	1196	14	to	to	ADP
ftr-368	1196	15	exercising	exercise	VERB
ftr-368	1196	16	an	an	DET
ftr-368	1196	17	option	option	NOUN
ftr-368	1196	18	on	on	ADP
ftr-368	1196	19	property	property	NOUN
ftr-368	1196	20	.	.	PUNCT
ftr-368	1197	1	the	the	DET
ftr-368	1197	2	problem	problem	NOUN
ftr-368	1197	3	with	with	ADP
ftr-368	1197	4	this	this	DET
ftr-368	1197	5	argument	argument	NOUN
ftr-368	1197	6	is	be	AUX
ftr-368	1197	7	that	that	SCONJ
ftr-368	1197	8	the	the	DET
ftr-368	1197	9	nexus	nexus	NOUN
ftr-368	1197	10	between	between	ADP
ftr-368	1197	11	the	the	DET
ftr-368	1197	12	ball	ball	NOUN
ftr-368	1197	13	and	and	CCONJ
ftr-368	1197	14	the	the	DET
ftr-368	1197	15	purchase	purchase	NOUN
ftr-368	1197	16	of	of	ADP
ftr-368	1197	17	the	the	DET
ftr-368	1197	18	ticket	ticket	NOUN
ftr-368	1197	19	is	be	AUX
ftr-368	1197	20	attenuated	attenuate	VERB
ftr-368	1197	21	.	.	PUNCT
ftr-368	1198	1	stated	state	VERB
ftr-368	1198	2	otherwise	otherwise	ADV
ftr-368	1198	3	,	,	PUNCT
ftr-368	1198	4	the	the	DET
ftr-368	1198	5	cost	cost	NOUN
ftr-368	1198	6	is	be	AUX
ftr-368	1198	7	not	not	PART
ftr-368	1198	8	“	"	PUNCT
ftr-368	1198	9	purposefully	purposefully	ADV
ftr-368	1198	10	incurred	incur	VERB
ftr-368	1198	11	in	in	ADP
ftr-368	1198	12	an	an	DET
ftr-368	1198	13	activity	activity	NOUN
ftr-368	1198	14	or	or	CCONJ
ftr-368	1198	15	venture	venture	NOUN
ftr-368	1198	16	to	to	PART
ftr-368	1198	17	obtain	obtain	VERB
ftr-368	1198	18	valuable	valuable	ADJ
ftr-368	1198	19	property	property	NOUN
ftr-368	1198	20	.	.	PUNCT
ftr-368	1198	21	”196	”196	PROPN
ftr-368	1199	1	rather	rather	ADV
ftr-368	1199	2	,	,	PUNCT
ftr-368	1199	3	the	the	DET
ftr-368	1199	4	ticket	ticket	NOUN
ftr-368	1199	5	’s	’s	PART
ftr-368	1199	6	cost	cost	NOUN
ftr-368	1199	7	is	be	AUX
ftr-368	1199	8	wholly	wholly	ADV
ftr-368	1199	9	attributable	attributable	ADJ
ftr-368	1199	10	to	to	ADP
ftr-368	1199	11	the	the	DET
ftr-368	1199	12	entertainment	entertainment	NOUN
ftr-368	1199	13	value	value	NOUN
ftr-368	1199	14	of	of	ADP
ftr-368	1199	15	the	the	DET
ftr-368	1199	16	game	game	NOUN
ftr-368	1199	17	,	,	PUNCT
ftr-368	1199	18	with	with	ADP
ftr-368	1199	19	no	no	DET
ftr-368	1199	20	accompanying	accompany	VERB
ftr-368	1199	21	“	"	PUNCT
ftr-368	1199	22	investment	investment	NOUN
ftr-368	1199	23	”	"	PUNCT
ftr-368	1199	24	in	in	ADP
ftr-368	1199	25	the	the	DET
ftr-368	1199	26	chance	chance	NOUN
ftr-368	1199	27	to	to	PART
ftr-368	1199	28	catch	catch	VERB
ftr-368	1199	29	the	the	DET
ftr-368	1199	30	ball	ball	NOUN
ftr-368	1199	31	(	(	PUNCT
ftr-368	1199	32	which	which	PRON
ftr-368	1199	33	is	be	AUX
ftr-368	1199	34	simply	simply	ADV
ftr-368	1199	35	an	an	DET
ftr-368	1199	36	in	in	ADP
ftr-368	1199	37	-	-	PUNCT
ftr-368	1199	38	kind	kind	NOUN
ftr-368	1199	39	windfall	windfall	NOUN
ftr-368	1199	40	to	to	ADP
ftr-368	1199	41	the	the	DET
ftr-368	1199	42	extent	extent	NOUN
ftr-368	1199	43	it	it	PRON
ftr-368	1199	44	occurs	occur	VERB
ftr-368	1199	45	)	)	PUNCT
ftr-368	1199	46	.	.	PUNCT
ftr-368	1200	1	while	while	SCONJ
ftr-368	1200	2	a	a	DET
ftr-368	1200	3	fan	fan	NOUN
ftr-368	1200	4	’s	’s	PART
ftr-368	1200	5	motivation	motivation	NOUN
ftr-368	1200	6	for	for	ADP
ftr-368	1200	7	purchasing	purchase	VERB
ftr-368	1200	8	a	a	DET
ftr-368	1200	9	ticket	ticket	NOUN
ftr-368	1200	10	may	may	AUX
ftr-368	1200	11	very	very	ADV
ftr-368	1200	12	well	well	ADV
ftr-368	1200	13	be	be	AUX
ftr-368	1200	14	for	for	ADP
ftr-368	1200	15	the	the	DET
ftr-368	1200	16	chance	chance	NOUN
ftr-368	1200	17	to	to	PART
ftr-368	1200	18	catch	catch	VERB
ftr-368	1200	19	a	a	DET
ftr-368	1200	20	record	record	NOUN
ftr-368	1200	21	baseball	baseball	NOUN
ftr-368	1200	22	,	,	PUNCT
ftr-368	1200	23	the	the	DET
ftr-368	1200	24	likelihood	likelihood	NOUN
ftr-368	1200	25	of	of	ADP
ftr-368	1200	26	such	such	DET
ftr-368	1200	27	an	an	DET
ftr-368	1200	28	occurrence	occurrence	NOUN
ftr-368	1200	29	is	be	AUX
ftr-368	1200	30	sufficiently	sufficiently	ADV
ftr-368	1200	31	remote	remote	ADJ
ftr-368	1200	32	so	so	SCONJ
ftr-368	1200	33	as	as	SCONJ
ftr-368	1200	34	to	to	PART
ftr-368	1200	35	preclude	preclude	VERB
ftr-368	1200	36	the	the	DET
ftr-368	1200	37	characterization	characterization	NOUN
ftr-368	1200	38	of	of	ADP
ftr-368	1200	39	the	the	DET
ftr-368	1200	40	transaction	transaction	NOUN
ftr-368	1200	41	as	as	ADP
ftr-368	1200	42	a	a	DET
ftr-368	1200	43	“	"	PUNCT
ftr-368	1200	44	purchase	purchase	NOUN
ftr-368	1200	45	.	.	PUNCT
ftr-368	1200	46	”	"	PUNCT
ftr-368	1201	1	in	in	ADP
ftr-368	1201	2	sum	sum	NOUN
ftr-368	1201	3	,	,	PUNCT
ftr-368	1201	4	once	once	SCONJ
ftr-368	1201	5	one	one	PRON
ftr-368	1201	6	accepts	accept	VERB
ftr-368	1201	7	that	that	SCONJ
ftr-368	1201	8	“	"	PUNCT
ftr-368	1201	9	income	income	NOUN
ftr-368	1201	10	”	"	PUNCT
ftr-368	1201	11	is	be	AUX
ftr-368	1201	12	not	not	PART
ftr-368	1201	13	synonymous	synonymous	ADJ
ftr-368	1201	14	with	with	ADP
ftr-368	1201	15	“	"	PUNCT
ftr-368	1201	16	cash	cash	NOUN
ftr-368	1201	17	,	,	PUNCT
ftr-368	1201	18	”	"	PUNCT
ftr-368	1201	19	and	and	CCONJ
ftr-368	1201	20	that	that	SCONJ
ftr-368	1201	21	our	our	PRON
ftr-368	1201	22	tax	tax	NOUN
ftr-368	1201	23	law	law	NOUN
ftr-368	1201	24	recognizes	recognize	VERB
ftr-368	1201	25	in	in	ADP
ftr-368	1201	26	-	-	PUNCT
ftr-368	1201	27	kind	kind	NOUN
ftr-368	1201	28	wealth	wealth	NOUN
ftr-368	1201	29	accretion	accretion	NOUN
ftr-368	1201	30	,	,	PUNCT
ftr-368	1201	31	there	there	PRON
ftr-368	1201	32	is	be	VERB
ftr-368	1201	33	no	no	DET
ftr-368	1201	34	principled	principled	ADJ
ftr-368	1201	35	reason	reason	NOUN
ftr-368	1201	36	to	to	PART
ftr-368	1201	37	conclude	conclude	VERB
ftr-368	1201	38	that	that	SCONJ
ftr-368	1201	39	the	the	DET
ftr-368	1201	40	home	home	NOUN
ftr-368	1201	41	run	run	NOUN
ftr-368	1201	42	ball	ball	NOUN
ftr-368	1201	43	produces	produce	VERB
ftr-368	1201	44	only	only	ADV
ftr-368	1201	45	“	"	PUNCT
ftr-368	1201	46	hypothetical	hypothetical	ADJ
ftr-368	1201	47	”	"	PUNCT
ftr-368	1201	48	economic	economic	ADJ
ftr-368	1201	49	gain	gain	NOUN
ftr-368	1201	50	or	or	CCONJ
ftr-368	1201	51	that	that	SCONJ
ftr-368	1201	52	it	it	PRON
ftr-368	1201	53	simply	simply	ADV
ftr-368	1201	54	embodies	embody	VERB
ftr-368	1201	55	some	some	DET
ftr-368	1201	56	type	type	NOUN
ftr-368	1201	57	of	of	ADP
ftr-368	1201	58	bargain	bargain	NOUN
ftr-368	1201	59	capital	capital	NOUN
ftr-368	1201	60	investment	investment	NOUN
ftr-368	1201	61	.	.	PUNCT
ftr-368	1202	1	the	the	DET
ftr-368	1202	2	better	well	ADJ
ftr-368	1202	3	view	view	NOUN
ftr-368	1202	4	is	be	AUX
ftr-368	1202	5	that	that	SCONJ
ftr-368	1202	6	under	under	ADP
ftr-368	1202	7	current	current	ADJ
ftr-368	1202	8	law	law	NOUN
ftr-368	1202	9	the	the	DET
ftr-368	1202	10	catch	catch	NOUN
ftr-368	1202	11	is	be	AUX
ftr-368	1202	12	a	a	DET
ftr-368	1202	13	taxable	taxable	ADJ
ftr-368	1202	14	event	event	NOUN
ftr-368	1202	15	,	,	PUNCT
ftr-368	1202	16	subject	subject	ADJ
ftr-368	1202	17	to	to	ADP
ftr-368	1202	18	the	the	DET
ftr-368	1202	19	administrative	administrative	ADJ
ftr-368	1202	20	grace	grace	NOUN
ftr-368	1202	21	(	(	PUNCT
ftr-368	1202	22	and	and	CCONJ
ftr-368	1202	23	the	the	DET
ftr-368	1202	24	good	good	ADJ
ftr-368	1202	25	sense	sense	NOUN
ftr-368	1202	26	)	)	PUNCT
ftr-368	1202	27	of	of	ADP
ftr-368	1202	28	the	the	DET
ftr-368	1202	29	irs	irs	PROPN
ftr-368	1202	30	.	.	PUNCT
ftr-368	1203	1	part	part	NOUN
ftr-368	1203	2	v	v	ADP
ftr-368	1203	3	conclusion	conclusion	NOUN
ftr-368	1203	4	in	in	ADP
ftr-368	1203	5	describing	describe	VERB
ftr-368	1203	6	what	what	PRON
ftr-368	1203	7	he	he	PRON
ftr-368	1203	8	refers	refer	VERB
ftr-368	1203	9	to	to	ADP
ftr-368	1203	10	as	as	ADP
ftr-368	1203	11	the	the	DET
ftr-368	1203	12	“	"	PUNCT
ftr-368	1203	13	sports	sport	NOUN
ftr-368	1203	14	factor	factor	NOUN
ftr-368	1203	15	,	,	PUNCT
ftr-368	1203	16	”	"	PUNCT
ftr-368	1203	17	schuyler	schuyler	PROPN
ftr-368	1203	18	moore	moore	PROPN
ftr-368	1203	19	observes	observe	VERB
ftr-368	1203	20	that	that	SCONJ
ftr-368	1203	21	“	"	PUNCT
ftr-368	1203	22	a	a	DET
ftr-368	1203	23	recurrent	recurrent	ADJ
ftr-368	1203	24	theme	theme	NOUN
ftr-368	1203	25	throughout	throughout	ADP
ftr-368	1203	26	taxation	taxation	NOUN
ftr-368	1203	27	of	of	ADP
ftr-368	1203	28	the	the	DET
ftr-368	1203	29	sports	sport	NOUN
ftr-368	1203	30	industry	industry	NOUN
ftr-368	1203	31	is	be	AUX
ftr-368	1203	32	that	that	SCONJ
ftr-368	1203	33	congress	congress	PROPN
ftr-368	1203	34	,	,	PUNCT
ftr-368	1203	35	the	the	DET
ftr-368	1203	36	courts	court	NOUN
ftr-368	1203	37	,	,	PUNCT
ftr-368	1203	38	and	and	CCONJ
ftr-368	1203	39	the	the	DET
ftr-368	1203	40	service	service	NOUN
ftr-368	1203	41	are	be	AUX
ftr-368	1203	42	astounding	astounding	ADJ
ftr-368	1203	43	in	in	ADP
ftr-368	1203	44	their	their	PRON
ftr-368	1203	45	favoritism	favoritism	NOUN
ftr-368	1203	46	of	of	ADP
ftr-368	1203	47	the	the	DET
ftr-368	1203	48	industry	industry	NOUN
ftr-368	1203	49	,	,	PUNCT
ftr-368	1203	50	which	which	PRON
ftr-368	1203	51	may	may	AUX
ftr-368	1203	52	be	be	AUX
ftr-368	1203	53	attributable	attributable	ADJ
ftr-368	1203	54	to	to	ADP
ftr-368	1203	55	the	the	DET
ftr-368	1203	56	reverence	reverence	NOUN
ftr-368	1203	57	and	and	CCONJ
ftr-368	1203	58	awe	awe	NOUN
ftr-368	1203	59	that	that	SCONJ
ftr-368	1203	60	team	team	NOUN
ftr-368	1203	61	sports	sport	NOUN
ftr-368	1203	62	are	be	AUX
ftr-368	1203	63	accorded	accord	VERB
ftr-368	1203	64	in	in	ADP
ftr-368	1203	65	american	american	ADJ
ftr-368	1203	66	culture	culture	NOUN
ftr-368	1203	67	.	.	PUNCT
ftr-368	1204	1	”197	”197	PUNCT
ftr-368	1204	2	andrew	andrew	PROPN
ftr-368	1204	3	zimbalist	zimbalist	PROPN
ftr-368	1204	4	describes	describe	VERB
ftr-368	1204	5	judge	judge	PROPN
ftr-368	1204	6	bauer	bauer	PROPN
ftr-368	1204	7	,	,	PUNCT
ftr-368	1204	8	who	who	PRON
ftr-368	1204	9	wrote	write	VERB
ftr-368	1204	10	the	the	DET
ftr-368	1204	11	opinion	opinion	NOUN
ftr-368	1204	12	for	for	ADP
ftr-368	1204	13	the	the	DET
ftr-368	1204	14	seventh	seventh	ADJ
ftr-368	1204	15	circuit	circuit	NOUN
ftr-368	1204	16	in	in	ADP
ftr-368	1204	17	selig	selig	PROPN
ftr-368	1204	18	,	,	PUNCT
ftr-368	1204	19	as	as	ADP
ftr-368	1204	20	“	"	PUNCT
ftr-368	1204	21	confused	confused	ADJ
ftr-368	1204	22	and	and	CCONJ
ftr-368	1204	23	addled	addled	ADJ
ftr-368	1204	24	by	by	ADP
ftr-368	1204	25	his	his	PRON
ftr-368	1204	26	love	love	NOUN
ftr-368	1204	27	for	for	ADP
ftr-368	1204	28	baseball	baseball	NOUN
ftr-368	1204	29	.	.	PUNCT
ftr-368	1205	1	”198	”198	ADJ
ftr-368	1205	2	to	to	ADP
ftr-368	1205	3	the	the	DET
ftr-368	1205	4	extent	extent	NOUN
ftr-368	1205	5	the	the	DET
ftr-368	1205	6	sports	sport	NOUN
ftr-368	1205	7	industry	industry	NOUN
ftr-368	1205	8	has	have	AUX
ftr-368	1205	9	been	be	AUX
ftr-368	1205	10	accorded	accord	VERB
ftr-368	1205	11	special	special	ADJ
ftr-368	1205	12	treatment	treatment	NOUN
ftr-368	1205	13	over	over	ADP
ftr-368	1205	14	the	the	DET
ftr-368	1205	15	years	year	NOUN
ftr-368	1205	16	,	,	PUNCT
ftr-368	1205	17	the	the	DET
ftr-368	1205	18	2004	2004	NUM
ftr-368	1205	19	legislation	legislation	NOUN
ftr-368	1205	20	appears	appear	VERB
ftr-368	1205	21	to	to	PART
ftr-368	1205	22	represent	represent	VERB
ftr-368	1205	23	a	a	DET
ftr-368	1205	24	shift	shift	NOUN
ftr-368	1205	25	in	in	ADP
ftr-368	1205	26	such	such	DET
ftr-368	1205	27	a	a	DET
ftr-368	1205	28	trend	trend	NOUN
ftr-368	1205	29	.	.	PUNCT
ftr-368	1206	1	while	while	SCONJ
ftr-368	1206	2	sports	sport	NOUN
ftr-368	1206	3	are	be	AUX
ftr-368	1206	4	still	still	ADV
ftr-368	1206	5	a	a	DET
ftr-368	1206	6	diversion	diversion	NOUN
ftr-368	1206	7	,	,	PUNCT
ftr-368	1206	8	at	at	ADP
ftr-368	1206	9	the	the	DET
ftr-368	1206	10	professional	professional	ADJ
ftr-368	1206	11	level	level	NOUN
ftr-368	1206	12	it	it	PRON
ftr-368	1206	13	is	be	AUX
ftr-368	1206	14	a	a	DET
ftr-368	1206	15	business	business	NOUN
ftr-368	1206	16	enterprise	enterprise	NOUN
ftr-368	1206	17	with	with	ADP
ftr-368	1206	18	its	its	PRON
ftr-368	1206	19	own	own	ADJ
ftr-368	1206	20	196	196	NUM
ftr-368	1206	21	.	.	PUNCT
ftr-368	1207	1	dodge	dodge	PROPN
ftr-368	1207	2	,	,	PUNCT
ftr-368	1207	3	supra	supra	PROPN
ftr-368	1207	4	note	note	NOUN
ftr-368	1207	5	190	190	NUM
ftr-368	1207	6	,	,	PUNCT
ftr-368	1207	7	at	at	ADP
ftr-368	1207	8	695	695	NUM
ftr-368	1207	9	.	.	PUNCT
ftr-368	1208	1	by	by	ADP
ftr-368	1208	2	way	way	NOUN
ftr-368	1208	3	of	of	ADP
ftr-368	1208	4	example	example	NOUN
ftr-368	1208	5	,	,	PUNCT
ftr-368	1208	6	dodge	dodge	VERB
ftr-368	1208	7	posits	posit	NOUN
ftr-368	1208	8	that	that	SCONJ
ftr-368	1208	9	a	a	DET
ftr-368	1208	10	personal	personal	ADJ
ftr-368	1208	11	consumption	consumption	NOUN
ftr-368	1208	12	cost	cost	NOUN
ftr-368	1208	13	,	,	PUNCT
ftr-368	1208	14	such	such	ADJ
ftr-368	1208	15	as	as	ADP
ftr-368	1208	16	a	a	DET
ftr-368	1208	17	vacation	vacation	NOUN
ftr-368	1208	18	to	to	PART
ftr-368	1208	19	belize	belize	VERB
ftr-368	1208	20	,	,	PUNCT
ftr-368	1208	21	should	should	AUX
ftr-368	1208	22	not	not	PART
ftr-368	1208	23	be	be	AUX
ftr-368	1208	24	treated	treat	VERB
ftr-368	1208	25	as	as	ADP
ftr-368	1208	26	an	an	DET
ftr-368	1208	27	“	"	PUNCT
ftr-368	1208	28	investment	investment	NOUN
ftr-368	1208	29	”	"	PUNCT
ftr-368	1208	30	in	in	ADP
ftr-368	1208	31	valuable	valuable	ADJ
ftr-368	1208	32	property	property	NOUN
ftr-368	1208	33	(	(	PUNCT
ftr-368	1208	34	such	such	ADJ
ftr-368	1208	35	as	as	ADP
ftr-368	1208	36	gold	gold	ADJ
ftr-368	1208	37	coins	coin	NOUN
ftr-368	1208	38	)	)	PUNCT
ftr-368	1208	39	that	that	SCONJ
ftr-368	1208	40	the	the	DET
ftr-368	1208	41	traveler	traveler	NOUN
ftr-368	1208	42	fortuitously	fortuitously	ADV
ftr-368	1208	43	finds	find	VERB
ftr-368	1208	44	in	in	ADP
ftr-368	1208	45	belize	belize	PROPN
ftr-368	1208	46	.	.	PUNCT
ftr-368	1209	1	of	of	ADP
ftr-368	1209	2	course	course	NOUN
ftr-368	1209	3	,	,	PUNCT
ftr-368	1209	4	the	the	DET
ftr-368	1209	5	purposive	purposive	ADJ
ftr-368	1209	6	nature	nature	NOUN
ftr-368	1209	7	of	of	ADP
ftr-368	1209	8	the	the	DET
ftr-368	1209	9	expenditure	expenditure	NOUN
ftr-368	1209	10	is	be	AUX
ftr-368	1209	11	a	a	DET
ftr-368	1209	12	factual	factual	ADJ
ftr-368	1209	13	question	question	NOUN
ftr-368	1209	14	,	,	PUNCT
ftr-368	1209	15	and	and	CCONJ
ftr-368	1209	16	theoretically	theoretically	ADV
ftr-368	1209	17	a	a	DET
ftr-368	1209	18	fan	fan	NOUN
ftr-368	1209	19	could	could	AUX
ftr-368	1209	20	have	have	AUX
ftr-368	1209	21	incurred	incur	VERB
ftr-368	1209	22	the	the	DET
ftr-368	1209	23	expense	expense	NOUN
ftr-368	1209	24	197	197	NUM
ftr-368	1209	25	.	.	PUNCT
ftr-368	1210	1	moore	moore	PROPN
ftr-368	1210	2	,	,	PUNCT
ftr-368	1210	3	supra	supra	PROPN
ftr-368	1210	4	note	note	PROPN
ftr-368	1210	5	53	53	NUM
ftr-368	1210	6	,	,	PUNCT
ftr-368	1210	7	¶	¶	PROPN
ftr-368	1210	8	1301	1301	NUM
ftr-368	1210	9	.	.	PUNCT
ftr-368	1211	1	198	198	NUM
ftr-368	1211	2	.	.	PUNCT
ftr-368	1212	1	andrew	andrew	PROPN
ftr-368	1212	2	zimbalist	zimbalist	PROPN
ftr-368	1212	3	,	,	PUNCT
ftr-368	1212	4	in	in	ADP
ftr-368	1212	5	the	the	DET
ftr-368	1212	6	best	good	ADJ
ftr-368	1212	7	interests	interest	NOUN
ftr-368	1212	8	of	of	ADP
ftr-368	1212	9	baseball	baseball	NOUN
ftr-368	1212	10	?	?	PUNCT
ftr-368	1213	1	the	the	DET
ftr-368	1213	2	revolutionary	revolutionary	ADJ
ftr-368	1213	3	reign	reign	NOUN
ftr-368	1213	4	of	of	ADP
ftr-368	1213	5	bud	bud	ADJ
ftr-368	1213	6	selig	selig	PROPN
ftr-368	1213	7	(	(	PUNCT
ftr-368	1213	8	2006	2006	NUM
ftr-368	1213	9	)	)	PUNCT
ftr-368	1213	10	,	,	PUNCT
ftr-368	1213	11	at	at	ADP
ftr-368	1213	12	131	131	NUM
ftr-368	1213	13	.	.	PUNCT
ftr-368	1214	1	in	in	ADP
ftr-368	1214	2	a	a	DET
ftr-368	1214	3	similar	similar	ADJ
ftr-368	1214	4	vein	vein	NOUN
ftr-368	1214	5	,	,	PUNCT
ftr-368	1214	6	the	the	DET
ftr-368	1214	7	district	district	NOUN
ftr-368	1214	8	court	court	NOUN
ftr-368	1214	9	in	in	ADP
ftr-368	1214	10	selig	selig	PROPN
ftr-368	1214	11	asserted	assert	VERB
ftr-368	1214	12	that	that	SCONJ
ftr-368	1214	13	“	"	PUNCT
ftr-368	1214	14	baseball	baseball	NOUN
ftr-368	1214	15	is	be	AUX
ftr-368	1214	16	good	good	ADJ
ftr-368	1214	17	for	for	ADP
ftr-368	1214	18	americans	americans	PROPN
ftr-368	1214	19	(	(	PUNCT
ftr-368	1214	20	who	who	PRON
ftr-368	1214	21	can	can	AUX
ftr-368	1214	22	argue	argue	VERB
ftr-368	1214	23	with	with	ADP
ftr-368	1214	24	this	this	PRON
ftr-368	1214	25	)	)	PUNCT
ftr-368	1214	26	.	.	PUNCT
ftr-368	1214	27	”	"	PUNCT
ftr-368	1215	1	selig	selig	PROPN
ftr-368	1215	2	,	,	PUNCT
ftr-368	1215	3	supra	supra	PROPN
ftr-368	1215	4	note	note	PROPN
ftr-368	1215	5	96	96	NUM
ftr-368	1215	6	,	,	PUNCT
ftr-368	1215	7	at	at	ADP
ftr-368	1215	8	528	528	NUM
ftr-368	1215	9	.	.	NUM
ftr-368	1215	10	216	216	NUM
ftr-368	1215	11	florida	florida	PROPN
ftr-368	1215	12	tax	tax	NOUN
ftr-368	1215	13	review	review	NOUN
ftr-368	1216	1	[	[	X
ftr-368	1216	2	vol	vol	NOUN
ftr-368	1216	3	.	.	PUNCT
ftr-368	1217	1	9:3	9:3	NUM
ftr-368	1217	2	legislative	legislative	ADJ
ftr-368	1217	3	agenda	agenda	NOUN
ftr-368	1217	4	and	and	CCONJ
ftr-368	1217	5	special	special	ADJ
ftr-368	1217	6	interests	interest	NOUN
ftr-368	1217	7	.	.	PUNCT
ftr-368	1218	1	the	the	DET
ftr-368	1218	2	topics	topic	NOUN
ftr-368	1218	3	addressed	address	VERB
ftr-368	1218	4	above	above	ADV
ftr-368	1218	5	hopefully	hopefully	ADV
ftr-368	1218	6	provide	provide	VERB
ftr-368	1218	7	an	an	DET
ftr-368	1218	8	insightful	insightful	ADJ
ftr-368	1218	9	perspective	perspective	NOUN
ftr-368	1218	10	on	on	ADP
ftr-368	1218	11	the	the	DET
ftr-368	1218	12	way	way	NOUN
ftr-368	1218	13	tax	tax	NOUN
ftr-368	1218	14	policy	policy	NOUN
ftr-368	1218	15	impacts	impact	VERB
ftr-368	1218	16	the	the	DET
ftr-368	1218	17	economics	economic	NOUN
ftr-368	1218	18	of	of	ADP
ftr-368	1218	19	sports	sport	NOUN
ftr-368	1218	20	in	in	ADP
ftr-368	1218	21	ways	way	NOUN
ftr-368	1218	22	not	not	PART
ftr-368	1218	23	always	always	ADV
ftr-368	1218	24	obvious	obvious	ADJ
ftr-368	1218	25	to	to	ADP
ftr-368	1218	26	the	the	DET
ftr-368	1218	27	everyday	everyday	ADJ
ftr-368	1218	28	fan	fan	NOUN
ftr-368	1218	29	.	.	PUNCT